Agenda packet — Costa Mesa City Council, May 14, 2024 (part 1 of 2)

CITY OF COSTA MESA
REGULAR CITY COUNCIL AND HOUSING AUTHORITY*
Agenda
City Council Chambers
77 Fair Drive
5:00 PMTuesday, May 14, 2024
*Note: All agency memberships are reflected in the title "Council Member"

STUDY SESSION
The City Council meetings are presented in a hybrid format, both in-person at City Hall and as a courtesy virtually via Zoom Webinar. If the Zoom feature is having technical difficulties or experiencing any other critical issues, and unless required by the Brown Act, the meeting will continue in person.

TRANSLATION SERVICES AVAILABLE / SERVICIOS DE TRADUCCIÓN DISPONIBLE Please contact the City Clerk at (714) 754-5225 to request language interpreting services for City meetings. Notification at least 48 hours prior to the meeting will enable the City to make arrangements.

Favor de comunicarse con la Secretaria Municipal al (714) 754-5225 para solicitar servicios de interpretación de idioma para las juntas de la Ciudad. Se pide notificación por lo mínimo 48 horas de anticipación, esto permite que la Ciudad haga los arreglos necesarios.

Members of the public can view the City Council meetings live on COSTA MESA TV (SPECTRUM CHANNEL 3 AND AT&T U-VERSE CHANNEL 99) or
http://costamesa.granicus.com/player/camera/2?publish_id=10&redirect=true and online at youtube.com/costamesatv.

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1 REGULAR CITY COUNCIL AND HOUSING
AUTHORITY*
Agenda May 14, 2024
As a courtesy, the public may participate via the Zoom option.

Zoom Webinar:

Please click the link below to join the webinar:
https://us06web.zoom.us/j/81879579049?
pwd=_XoNBT2uciL7zrDsfj4A9Q9srLgExg.bQEU-le6VvXjPDeL
Or sign into Zoom.com and “Join a Meeting”
Enter Webinar ID: 818 7957 9049/ Password: 608584
• If Zoom is not already installed on your computer, click “Download & Run Zoom” on the launch page and press “Run” when prompted by your browser. If Zoom has previously been installed on your computer, please allow a few moments for the application to launch automatically.
• Select “Join Audio via Computer.”
• The virtual conference room will open. If you receive a message reading, “Please wait for the host to start this meeting,” simply remain in the room until the meeting begins.
• During the Public Comment Period, use the “raise hand” feature located in the participants’ window and wait for city staff to announce your name and unmute your line when it is your turn to speak. Comments are limited to 3 minutes, or as otherwise directed.

Participate via telephone:

Call: 1 669 900 6833 Enter Webinar ID: 818 7957 9049/ Password: 608584 During the Public Comment Period, press *9 to add yourself to the queue and wait for city staff to announce your name/phone number and press *6 to unmute your line when it is your turn to speak. Comments are limited to 3 minutes, or as otherwise directed.

Note, if you have installed a zoom update, please restart your computer before participating in the meeting.

Additionally, members of the public who wish to make a written comment on a specific agenda item, may submit a written comment via email to the City Clerk at [email protected].

Comments received by 12:00 p.m. on the date of the meeting will be provided to the City Council, made available to the public, and will be part of the meeting record.

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.

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2 REGULAR CITY COUNCIL AND HOUSING
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Agenda May 14, 2024
Note that records submitted by the public will not be redacted in any way and will be posted online as submitted, including any personal contact information. All pictures, PowerPoints, and videos submitted for display at a public meeting must be previously reviewed by staff to verify appropriateness for general audiences. No links to YouTube videos or other streaming services will be accepted, a direct video file will need to be emailed to staff prior to each meeting in order to minimize complications and to play the video without delay. The video must be one of the following formats, .mp4, .mov or .wmv. Only one file may be included per speaker for public comments, for both videos and pictures. Please e-mail to the City Clerk at [email protected] NO LATER THAN 12:00 Noon on the date of the meeting. If you do not receive confirmation from the city prior to the meeting, please call the City Clerks office at 714-754-5225.

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.

All cell phones and other electronic devices are to be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to conduct a phone conversation.

Free Wi-Fi is available in the Council Chambers during the meetings. The network username available is: CM_Council. The password is: cmcouncil1953.

As a LEED Gold Certified City, Costa Mesa is fully committed to environmental sustainability.

A minimum number of hard copies of the agenda will be available in the Council Chambers.

For your convenience, a binder of the entire agenda packet will be at the table in the foyer of the Council Chambers for viewing. Agendas and reports can be viewed on the City website at https://costamesa.legistar.com/Calendar.aspx.

In compliance with the Americans with Disabilities Act, Assistive Listening headphones are available and can be checked out from the City Clerk. If you need special assistance to participate in this meeting, please contact the City Clerk at (714) 754-5225. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II].

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].

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3 REGULAR CITY COUNCIL AND HOUSING
AUTHORITY*
Agenda May 14, 2024

REGULAR CITY COUNCIL STUDY SESSION MEETING
MAY 14, 2024 – 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 – MATTERS ONLY LISTED ON THE AGENDA
Comments are limited to 2 minutes, or as otherwise directed.

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4 REGULAR CITY COUNCIL AND HOUSING
AUTHORITY*
Agenda May 14, 2024
STUDY SESSION ITEM:

1. FISCAL YEAR 2024-25 PROPOSED BUDGET STUDY SESSION 24-196 RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2024-25 Proposed All Funds Budget of $ 240.1 million, with a General Fund component of $ 189.9 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2024.

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
Excludes CIP All Funds

7. Summary of Appropriations by Department by Category
Excludes CIP GF

8. Proposed 2024-25 Budget
Attachments:

ADJOURNMENT

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5 CITY OF COSTA MESA
Agenda Report
77 Fair Drive
Costa Mesa, CA 92626
File #: 24-196 Meeting Date: 5/14/2024
TITLE:

FISCAL YEAR 2024-25 PROPOSED BUDGET STUDY SESSION
DEPARTMENT: CITY MANAGER’S OFFICE, FINANCE DEPARTMENT
PRESENTED BY: LORI ANN FARRELL HARRISON, CITY MANAGER, CAROL

MOLINA, FINANCE DIRECTOR
CONTACT INFORMATION: CAROL MOLINA, FINANCE DIRECTOR, (714) 754-5243 RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2024-25 Proposed All Funds Budget of $240.1 million, with a General Fund component of $189.9 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2024.

BACKGROUND:

The Fiscal Year 2024-25 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 implement the City Council’s stated Goals and Priorities more effectively.

Guiding Principles
The guiding principles that inspired the recommendations for the FY 2024-25 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 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 2024-25 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 2024-25 Proposed Budget, “When We All Pull Together” reflects the collective efforts by City Council and staff to work in collaboration to help drive change for a greater outcome for the residents of Costa Mesa. This includes City Council’s recommendation for staff to establish a Housing Trust in the amount of $2.5 million to assist in funding for housing opportunities. This budget also includes additional funding for the Homeless and Behavioral Health Programs, IT Strategic Plan, as well as the Arts and Culture Master Plan to allow Departments to achieve shared goals in addressing our most pressing needs and concerns.

Funding requests contained in the FY 2024-25 Proposed Budget help to further stabilize or enhance critical City operations 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 2024-25 Proposed All Funds Budget
The Fiscal Year 2024-25 Budget reflects the operating and capital spending plans for the General Fund, Special Revenue Funds, Capital Project Funds, and Internal Service Funds. The total proposed budget for all funds is $240.1 million, an increase of $6.1 million, or 3 percent compared to the Fiscal Year 2023-24 Adopted Budget of $234 million. Table 1 illustrates these amounts.

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’s special 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’s General Fund however, is not restricted and can be used to provide a broad array ofPage 2 of 12 7 File #: 24-196 Meeting Date: 5/14/2024
The City’s General 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 2024-25 Proposed All Funds Budget are as follows:

Operating Budget
· The proposed increase of $11.2 million, or 6 percent, for a total of $199.5 million in the Operating Budget’s portion of the FY 2024-25 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 ($5.8 million); · A $2.5 million increase to the annual CalPERS retirement plan payment; · Recruitment and retention incentives for public safety to help retain tenured and experienced staff in our Police and Fire Departments for adequate succession planning ($400,000); · An increased budget allocation of $300,000 in the Information Technology Department’s budget for software licensing and subscription fees, as well as $1.9 million to fund year five (5) of the IT Strategic Plan;
· A budget reallocation of $945,000 in the Police Department’s General Fund that includes $700,000 for the replacement of body-worn and vehicle cameras, and various contractual increases, such as animal services and software subscriptions; · An additional $200,000 in the Police Department Budget to provide $150,000 in funding for a Wellness Program, and $50,000 for the replacement of a K9 police dog, and a new jail contract for intoxicated female arrests;
· A budget increase of $200,000 in the Public Works Department for a part-time Maintenance Worker and school crossing guard contractual increase; and reallocation of salary savings of $350,000 to fund the Water Quality Control Program;
· An additional $140,000 in projected election costs;
· An increase of $150,000 in Public Works Capital Fund for a facilities needs assessment; · An increased budget allocation of $700,000 in the Fire Department’s budget for the Ambulance Program and emergency medical supplies (EMS) (these expenses are offset by the Ambulance Program revenue increase); and
· An ARPA budget increase of $1.8 million to fund the Housing Trust Fund for a total of $2.5 million.

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Transfers Out
Transfers Out from All Funds total $12.6 million, a decrease of $1.9, or 13 percent from FY 2023-24.

Of that total, $9.7 million are Transfers Out from the General Fund into two funds: $6.85 million into the Capital Improvement Fund, and $2.85 million into the Information Technology Replacement Fund.

The remaining $2.9 million Transfer Out of the $12.6 million is from the American Rescue Plan Fund for $2.5 million for the Housing Trust Fund, and $454,308 into the Housing Authority Fund to support the Tenant Eviction Protection Program.

Information Technology Replacement Fund
This fund accounts for the accumulation of resources necessary to replace hardware and software related to information technology. As per the City’s Municipal Code Section 2-209.4, 1.5% of annual General Fund revenues is allocated to the Information Technology Replacement Fund (ITRF) to provide funding for the City’s immediate and future information technology needs, including those identified in the Information Technology Strategic Plan (ITSP). This includes the transfer of $2.85 million from the General Fund into the ITRF to fund year 5 of the Information Technology Strategic Plan (ITSP). The proposed budget includes $1.5 million in funding for the second year of the computer-aided dispatch and record-management system (CAD RMS) for public safety, and $380,000 for the Citywide desktop replacement program and City website.

Capital Budget
The proposed all-funds Capital Improvement Program (CIP) budget of $27.9 million is a decrease of $3.2 million or 10 percent from the adopted FY 2023-24 budget. Additionally, there is $20 million in projects that may potentially be funded through future bond financing. A comprehensive detail of the Proposed CIP Budget was presented at the April 23, 2024, Study Session and will be contained in further detail in the CIP section of the FY 2024-25 Proposed Budget Book. A few key projects include:
· Emergency Communications Facility Remodel;
· Senior Center - HVAC Replacement;
· Harbor Blvd., 17th St., and Gisler Ave. Rehabilitation Project; · Adams Avenue Undergrounding Project;
· TeWinkle Athletic Fields - Batting Cage Structure & Other Improvements, and; · Signal Modernization for Systemic Multi-Modal Safety Improvements.

FY 2024-25 Proposed General Fund Budget Overview
The Proposed FY 2024-25 General Fund expenditure budget is a balanced budget and totals $189.9 million. This reflects an increase of $9.5 million, or 5 percent, from the FY 2023-24 Adopted Budget of $180.3 million.

Table 2 is a summary of the Proposed FY 2024-25 General Fund Revenue and Expenditure Budget.

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General Fund Revenue Highlights
The Proposed FY 2024-25 Budget for Total General Fund Resources totals $189.9 million, a $9.5 million, or 5 percent increase from the FY 2023-24 Adopted Budget. General Fund Revenue is recovering favorably with several categories returning to or above pre-pandemic levels such as Sales and Use Tax, Licenses and Permits, Use of Money and Property, and Fees and Charges. These funds are typically used to fund public safety, parks and community services, development services, and other activities and programs known to residents. The Fiscal Year commencing July 1, 2024, budget will be balanced without the use General Fund reserves or the American Rescue Plan Fund.

Sales and Use Tax: Sales tax is the largest revenue category in Costa Mesa, and is estimated at

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Sales and Use Tax: Sales tax is the largest revenue category in Costa Mesa, and is estimated at $81.5 million, a reduction of $0.9 million, or a 1 percent decrease, from the FY 2023-24 Adopted Budget due to dampened receipts from sellers of general consumer goods, as well as a decline in building and supplies.

Property Tax: All combined Property Tax revenues are estimated at $60.4 million, reflecting a ten percent growth over the prior fiscal year. As a result of the dissolution of the Successor Agency, the property tax revenues that were utilized to pay required payments on obligations are being redirected to the Property Tax revenue. Costa Mesa anticipates $1.4 million in this realignment plus the annual 4% increase normally received from the County.

Transient Occupancy Tax (TOT): Hotel tax revenues are projected to continue to surpass pre- pandemic levels, with an estimated $10.1 million anticipated next year versus the FY 2023-24 Adopted Budget of $9.5 million. As a result of an increase in hotel rates due to higher inflation, as well as the shift from consumers spending less on tangible items and more on experiences.

Fees and Charges: Fees and Charges are showing signs of recovery at $13.1 million, an increase of $3.5 million, or 36 percent increase, as a result of statutory changes in ambulance reimbursements, while Plan Check fee revenues are anticipated to remain flat at $1.6 million in the Proposed FY 2024- 25 budget.

Measure Q Retail Cannabis Business Tax: The FY 2024-25 Proposed Budget includes an estimated $3.4 million in cannabis taxes, an increase of $350,000, or 11 percent, from FY 2023-24, as the City has already approved over 20 retail storefront and non-storefront businesses. It is anticipated that with these businesses, the projected retail tax revenue will be realized in FY 2024-25. Also, as previously approved by the City 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 the First Time Homebuyers Fund.

FY 2024-25 General Fund Budget Expenditure Highlights
The Proposed Operating General Fund Budget for FY 2024-25 reflects total expenditure of $189.9 million. Of this amount, $177.2 million in operating costs represents an increase of $11.9 million, or seven percent, from the current year’s adopted operating budget of $165.4 million. The General Fund transfer of $3.3 million to the Equipment Replacement Fund was reclassified from a transfer out to an internal rent category for consistency reporting purposes. The remaining $9.7 million represents the Transfers Out to the Capital Improvement Fund, and the Information Technology Fund described earlier. The FY 2024-25 Proposed Budget for expenditures includes the following significant items:
· A $2.9 million allocation for the City Council approved Five-Year Information Technology Strategic Plan (Year 5);
· A $2.3 million increase in the annual required CalPERS contributions; · An additional $500,000 million in funding for medical, dental and vision benefits and $5.5 million in compensation increase as per contractual MOU requirements; · A $0.4 million increase for recruitment and retention incentives for public safety to help retain tenured and experienced staff in our Police and Fire and Rescue Departments for adequate

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tenured and experienced staff in our Police and Fire and Rescue Departments for adequate succession planning;
· An increased budget allocation of $700,000 to the Fire and Rescue Department for the Ambulance Program and emergency medical supplies (these expenses are offset by an increase the ambulance program revenue);
· The continuation of the $4.3 million vacancy factor (negative appropriation); and · No use of General Fund Reserves or ARPA funds to balance the General Fund.

Staffing Levels
The FY 2024-25 Proposed Budget includes 602 full-time employees, which includes FY 2023-24 amendment staffing adjustments of a net 12 FTEs. The Proposed Budget incorporates an additional net of 2 full-time equivalents. With the proposed changes, full-time staffing levels are climbing back to nearing FY 2009-10 pre-recession levels.

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The Proposed Budget includes a net of 2.6 new positions to the Table of Organization and the General Fund.

Case Management and Housing Navigation Services - The City Manager’s Department is requesting an increase of three (3) Community Outreach Workers to provide in-house case management and housing navigation services. By having this function in-house, case management efficiencies can be realized that could result in better overall outcomes and potentially more expedient housing placements for clients at the shelter.

Tenant Eviction Protection - At the May 7, 2024, City Council meeting, staff provided an update on the Tenant Eviction Protection Program and related services to residents facing eviction and potential homelessness. The program has resulted in a 50 percent reduction in the number of eviction notices issued to residents. In November 2023, when the Ordinance was adopted, the City Manager requested and was granted authority for up to four additional positions, if needed, to properly administer the program: one Community Outreach Worker, (and a second, if needed); one (1) Senior Planner; and, one (1) Code Enforcement Officer. Of the four positions authorized, only three were filled.

The Code Enforcement Officer position remained vacant as there was no measurable work related to the new Ordinance that could not be handled by existing Code Enforcement Officer positions. The Senior Planner was filled and remains in the Proposed Budget for next year. The two Community Outreach Worker positions were filled quickly to help make an immediate impact and reduce the number of no-fault evictions. However, at this time, there is only sufficient workload to necessitate one Community Outreach Worker to support residents in risk of evictions. In the past six months, twenty-five families have been served by the City. Further, certain aspects of the tenant protection program have been absorbed by the Constituent Services Team further reducing the need for two Outreach Worker positions. Moreover, one of the Outreach Worker positions will soon be vacant. As such, the Proposed Budget reflects a realignment of the staffing level for this program from four to two positions. This is both programmatically and fiscally prudent as the funding source for these positions is ARPA, which will end after 2025.

Finance Department is proposing to add a part-time Accounting Specialist II to support processing invoices for payments in accounts payable. This position will be fully-funded by the existing operating budget in the Finance Department. The Police Department is converting a part-time Accounting Specialist II to a full-time position. Lastly, the Public Works Department is requesting to add a part- time Maintenance Worker to assist with the Signs and Markings Program within the Department.

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Commitment to Public Safety:

The FY 2024-25 Proposed Budget includes $99.7 million as the City’s commitment to public safety comprised of both the Police and Fire Departments. The public safety budgets make up more than 52 percent of the General Fund Proposed Budget at 32 percent for Police and 20 percent for the Fire and Rescue Department, respectively. Of the 602 Citywide full-time personnel, approximately 38 percent are sworn, which is on level with funding levels prior to the Great Recession.

The Police Department budget now contains 142 full-time sworn personnel. The Proposed Budget includes the conversion of three part-time positions to full-time, two that were approved at mid-year.

The Police Department also manages the entire Animal Services and Enforcement Program. The reorganization aligns with the City Council Goal - Strengthen the Public’s Safety and Improve the Quality of Life.

In addition, the Police Department’s salaries and benefits budget increased by a net of $3.2 million, mostly due to labor contractual agreements and retirement benefits. As in prior years and to balance the General Fund, the Department includes a vacancy factor of approximately $3.7 million in the budget to capture its average vacancy rate.

The Police Department Proposed Budget for the Equipment Replacement Fund includes $1.05 million in funding eight Police interceptor vehicles, a light truck for Animal Control, and a heavy one- ton police truck to haul equipment and support the recently received police armored vehicle.

The Fire and Rescue Department contains 85 full-time sworn personnel. The Fire and Rescue Department’s salaries and benefits budget increased by a net of $1.3 million, mostly due to labor contractual agreements and longevity pay. Additionally, the Proposed Budget includes a $700,000 increase in the department’s ambulance program, which is wholly offset by an increase in revenue.

Diversify, Stabilize, and Increase Housing to Reflect Community Needs To support affordable housing, $2.5 million is recommended to be allocated from ARPA towards a Housing Trust Fund to assist with affordable housing development. The Proposed Budget includes continued funding for the City’s homeless outreach and bridge shelter programs and operations of $3.7 million. One project forthcoming includes an additional 15 beds for the permanent Bridge Shelter for Behavioral Health funded by a County of Orange Health Care Agency (OCHCA) Grant.

Furthermore, the Development Services Department will work on the implementation of the Affordable Housing Ordinance. The ordinance will ensure that new housing projects will provide a certain percentage of its housing units as affordable units to moderate, low, and/or very low-income households.

Advance Environmental Sustainability and Climate Resiliency To achieve environmental sustainability and climate resiliency, the Proposed Budget includes $300,000 in funding for a water quality program to monitor the City’s compliance with the National Pollutant Discharge Elimination System (NPDES). This program will coordinate and implement the Santa Ana Regional Water Quality Board (Regional Water Board) directives for compliance with the Federal Clean Water Act and California’s Porter-Cologne Water Quality Control Act, as it relates to City drainage into the Santa Ana River and the Newport Bay. Furthermore, there will be inspections related to commercial/industrial sites, as well as construction sites, and enforcement connected to illicit discharge.

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Transfers Out
Transfers Out from All Funds total $12.6 million, a decrease of $1.9, or 13 percent from FY 2023-24.

Of that total, $9.7 million are Transfers Out from the General Fund into two funds: $6.85 million into the Capital Improvement Fund, $2.85 million into the Information Technology Replacement Fund. The majority of the transfer out reduction is due to the reallocation of the General Fund’s transfer out to the Equipment Replacement in Non-Departmental to internal rent for reporting consistency purposes.

The remaining $2.9 million Transfer Out of the $12.6 million is from the American Rescue Plan Fund, consisting of a transfer of $2.5 million for the Housing Trust Fund, and $454,308 into the Housing Authority Fund to support the Tenant Eviction Protection Program.

ALTERNATIVES:

The City Council can provide alternative direction to staff on the FY 2024-25 Proposed Operating Budget through June 30, 2025.

FISCAL REVIEW:

Staff is requesting City Council provide feedback and direction in advance of final adoption of the FY 2024-25 Proposed Operating Budget. Staff will be bringing the FY 2024-25 Proposed Operating Budget forward to a Public Hearing on June 4, 2024, for additional feedback or final adoption. An additional Study Session can be held on Tuesday, June 11, 2024, if needed, with a second alternative final adoption date of Tuesday, June 18, 2024, 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 · Advance Environmental Sustainability and Climate Resiliency CONCLUSION:

The overview of the Proposed Operating General Fund expenditure and revenue projections for FY 2024-25 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 2024-25 Proposed Budget.

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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 2024-25 Proposed Budget creates a solid foundation for “When We All Pull Together.”

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17 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
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 Staff* 1. 00 1. 00 - Management Aide*
Management Analyst* 1. 00 1. 00 - - -
Total City Council 10.00 10.00 8.00 8.00 8.00
*Constituent Services staff transferred to City Manager’s Office City Manager’s Office
City Manager 1. 00 1. 00 1. 00 1. 00 1.00
Assistant City Manager 2 .00 2 .00 1. 00 1. 00 1.00 Administrative Assistant - - 1. 00 1. 00 1.00
Assistant to the City Manager 1. 00 1. 00 1. 00 2 .00 2.00 Central Services Supervisor 1. 00 1. 00 - - -
City Clerk 1. 00 1. 00 1. 00 1. 00 1.00
Community Outreach Worker - 2 .00 2 .00 5 .00 7 .00
Community Outreach Supervisor - 1. 00 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 1.00
Energy and Sustainability Service 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 2 .00 2 .00 2 .00 2.00 Human Resources Analyst 3 .00 4 .00 4 .00 4 .00 4.00 Human Resources Manager 1. 00 1. 00 1. 00 1. 00 1.00 Human Resources Assistant 1. 00 1. 00 1. 00 1. 00 1.00 Human Resources Technician 1. 00 1. 00 1. 00 1. 00 1.00 Management Aide - - 2 .00 1. 00 1.00
Management Analyst 3 .00 3 .00 3 .00 4 .00 4.00
Neighborhood Improvement Manager - 1. 00 1. 00 1. 00 1.00 Office Specialist II 1. 00 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 3 .00 3.00 Real Property Manager - - 1. 00 - -
Senior Management Analyst 1. 00 1. 00 3 .00 2 .00 2.00 Senior Code Enforcement Officer - 1. 00 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 2 .00 - -
Multimedia Specialist - 2 .00 2.00
Website Coordinator/ Programmer Analyst I 1. 00 1. 00 1. 00 1. 00 1.00 Total City Manager’s Office 30.00 37.00 43.00 47.00 49.00 *Constituent Services staff transferred in City Manager’s Office * Energy and Sustainability Service Manager transferred in from Public Works 1City of Costa Mesa, California

Attachment 1
18 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed

Finance Department
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 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 4.00 4.00 4.00 4.00 Accounting Supervisor 1.00 1.00 1.00 - -
Administrative Assistant (CON) 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 Budget and Purchasing Manager 1.00 1.00 1.00 1.00 1.00 Budget Analyst 2.00 - - - -
Business License Inspector - 1.00 1.00 1.00 Buyer 3.00 3.00 2.00 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 2.00 Finance Manager - - 1.00 1.00 1.00
Finance Officer- Accounting - - - 1.00 1.00 Finance Officer- Payroll (CON) - - - 1.00 1.00 Finance Officer- Purchasing - - - 1.00 1.00 Finance Officer- Revenue - - - 1.00 1.00
Payroll Coordinator 1.00 1.00 1.00 1.00 1.00 Payroll Supervisor 1.00 1.00 1.00 - -
Permit Processing Specialist 2.00 1.00 1.00 1.00 1.00 Purchasing Supervisor 1.00 1.00 1.00 - -
Revenue Supervisor 1.00 1.00 1.00 - -
Senior Accountant - 1.00 1.00 1.00 1.00
Senior Budget Analyst - 2.00 2.00 2.00 2.00 Senior Management Analyst 1.00 1.00 -
Total Finance Department 23.00 24.00 25.00 26.00 26.00 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 1.00
Assistant Recreation Supervisor 3.00 3.00 -
Community Outreach Worker 2.00 - 1.00 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 1.00 Management Analyst 1.00 1.00 - - -
Neighborhood Improvement Manager 1.00 - - - - Office Specialist II 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator* 4.00 5.00 4.00 4.00 4.00 Recreation Manager 1.00 1.00 1.00 1.00 1.00 Recreation Specialist - - 7.00 8.00 8.00
Recreation Supervisor 2.00 2.00 3.00 3.00 3.00 Senior Code Enforcement Officer 1.00 - - - - Senior Management Analyst - - 1.00 1.00 1.00

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
19 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed

Parks And Community Services Department (Continued)
Senior Recreation Supervisor 2.00 2.00 2.00 2.00 2.00 Total Parks and Community Svcs Department 21.00 18.00 25.00 26.00 26.00 *One Recreation Coordinator transferred to PD Adopted FY 23/24

Information Technology Department
Information Technology Director 1.00 1.00 1.00 1.00 1.00 Information Technology Manager 2.00 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 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Management Analyst - 1.00 - - -
Network Administrator 5.00 5.00 5.00 5.00 5.00 Office Specialist II - - 1.00 1.00 1.00
Programmer Analyst II 3.00 4.00 4.00 4.00 4.00 Senior Management Analyst - - 1.00 1.00 1.00 Senior Programmer Analyst 3.00 4.00 4.00 4.00 4.00 Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00 Total Information Technology Department 17.00 20.00 22.00 22.00 22.00

Police Department
Police Chief 1.00 1.00 1.00 1.00 1.00
Deputy Police Chief - - 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 2.00 Animal Services Coordinator 1.00 1.00
Animal Control Officer 2.00 2.00 3.00 3.00 3.00 Animal Control Supervisor - - 1.00 1.00 1.00 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 7.00 7.00 7.00 7.00 Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 1.00 1.00 2.00 2.00 2.00
Crime Prevention Specialist 1.00 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 4.00 4.00 4.00 4.00 Custody Officer - - 10.00 10.00 10.00
Custody Supervisor - - 1.00 1.00 1.00
Electronics Technician 1.00 1.00 1.00 1.00 1.00 Emergency Services Administrator 1.00 - - - - Executive Assistant 2.00 2.00 2.00 2.00 2.00 Emergency Services Manager * - 1.00 0.50 0.50 0.50 3City of Costa Mesa, California

20 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Police Department (Continued)
Management Analyst 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 7.00 7.00
Permit Processing Specialist - 1.00 1.00 Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 7.00 7.00 7.00 7.00 7.00 Police Officer 105.00 107.00 107.00 107.00 107.00 Police Records Administrator 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 1.00 Police Sergeant 21.00 22.00 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 2.00 3.00 3.00 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
Recreation Coordinator* 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 Management Analyst - - 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 0.50 Total Police Department 216.00 221.50 238.00 241.00 242.00

* 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 1.00 1.00 Assistant Fire Chief/Community Risk Reduction - non
sworn - - 1.00 1.00 1.00
Assistant Fire Marshal - 1.00 2.00 2.00 2.00 Fire Marshal 1.00 1.00 - - -
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Division Chief - Administration 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 1.00 Emergency Services Manager * - - 0.50 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 1.00 Fire Engineer 18.00 18.00 18.00 18.00 18.00 Fire Protection Specialist 5.00 4.00 3.00 3.00 3.00 Firefighter 42.00 42.00 42.00 42.00 42.00
Management Analyst 1.00 1.00 - - -
4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
21 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Fire And Rescue Department (Continued)
Office Specialist II 1.00 1.00 1.00 1.00 1.00 Senior Manager Analyst 1.00 1.00 1.00
Telecommunications Manager * - 0.50 0.50 0.50 0.50 Total Fire Department 95.00 96.50 97.00 97.00 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 4.00 4.00 4.00 4.00 4.00 Associate Planner 3.00 3.00 3.00 3.00 3.00 Building/Combination Bldg. Inspector 4.00 4.00 4.00 4.00 4.00 Building Official 1.00 1.00 1.00 1.00 1.00 Building Technician II 3.00 3.00 3.00 4.00 4.00 Chief of Code Enforcement - - 1.00 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 9.00 9.00 7.00 8.00 7.00 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 1.00 Management Analyst 2.00 2.00 1.00 1.00 1.00 Office Specialist II - 1.00 1.00 1.00 1.00 Permit Processing Specialist 2.00 3.00 3.00 3.00 3.00 Planning and Sustainable Development Manager - - 1.00 2.00 2.00 Plan Checker 2.00 1.00 - - -
Plan Check Engineer 1.00 2.00 3.00 3.00 3.00 Principal Planner 1.00 2.00 2.00 2.00 2.00 Senior Code Enforcement Officer 1.00 1.00 2.00 2.00 2.00 Senior Combination Inspector 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 2.00 2.00 2.00 Senior Planner 1.00 1.00 2.00 3.00 3.00
Zoning Administrator 1.00 - - - -
Total Development Services Department 46.00 48.00 50.00 54.00 53.00

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 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 1.00 Associate Engineer 5.00 7.00 8.00 8.00 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 - - - -
Deputy Director of Public Works - - 1.00 1.00 1.00 5City of Costa Mesa, California

22 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Public Works Department (Continued)
Energy and Sustainability Service Manager 1.00 1.00 1.00 - - Engineering Technician II 1.00 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 1.00 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 1.00 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 2.00 Lead Maintenance Worker 6.00 6.00 7.00 7.00 7.00 Lead Equipment Mechanic 1.00 1.00 1.00 1.00 1.00 Maintenance Assistant 1.00 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 4.00 4.00 4.00 4.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Office Specialist II 2.00 2.00 2.00 2.00 2.00 Principal Civil Engineer 1.00 1.00 - - -
Senior Engineer 3.00 3.00 4.00 4.00 4.00
Senior Maintenance Technician 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 2.00 Storekeeper - 2.00 2.00 2.00 2.00
Transportation Services Manager 1.00 1.00 1.00 1.00 1.00 Total Public Works Department 72.00 75.00 80.00 79.00 79.00

* Energy and Sustainability Service Manager transferred to City Manager’s Office FY 23/24 Adopted Total Full-time Employees 530.00 550.00 588.00 600.00 602.00

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

City Council 0.50 0.50 - - -

City Manager’s Office 7.88 10.95 8.32 8.32 8.32

Parks and Community Services 75.73 70.16 63.82 62.82 62.57

Information Technology Department 0.50 0.50 - - -

Police Department 20.36 18.86 16.86 15.38 14.75

Fire and Rescue Department 2.25 2.25 2.25 2.25 2.25

Development Services Department 6.64 5.34 5.34 5.34 5.34 6 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
23 Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025

FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed

Part-Time Employees FTE’s (Full-Time Equivalents)
(Continued)
Public Works Department 8.00 6.25 5.50 5.50 6.00

Total Part-time FTEs 121.86 114.81 102.09 99.61 99.98

Total Citywide FTEs 651.86 664.81 690.09 699.61 701.98 7City of Costa Mesa, California

24 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund $ 165,941,399 $ 177,491,471 $ 1 80,327,042 $ 189,894,159 5%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax - 1 6,000 1 66,667 238,300 43%
Total Fund 130 $ - $ 1 6,000 $ 1 66,667 $ 238,300 43% Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 1 66,667 $ 2 38,300 43% Cannabis Q Bus Tax - 1 6,000 - - 0%
Total Fund 140 $ - $ 1 6,000 $ 1 66,667 $ 238,300 43% Fund 150 - Disaster Fund
Other County Grants/Programs $ 498 $ 306,283 $ - $ - 0% FEMA Disaster Reimbursement 1 07,377 - - - 0%
Operating Transfers In - 6 37,856 - - 0%
Total Fund 150 $ 107,876 $ 944,139 $ - $ - 0%
Fund 201 - Gas Tax
Investment Earnings $ 6 3,481 $ 1 16,514 $ 0 $ 0 0% GASB 31 Market Value Adjustmnt ( 226,216) (46,049) - - 0% Gasoline Tax - Section 2103 891,312 9 16,823 1,114,720 9 98,927 - 10% Gasoline Tax - Section 2105 6 25,561 6 40,351 7 38,171 6 98,377 - 5% Gasoline Tax - Section 2106 392,595 4 06,599 461,312 4 45,387 -3% Gasoline Tax - Section 2107.1 7 47,903 872,692 88 6,642 954,427 8% Gasoline Tax - Section 2107.5 1 0,000 1 0,000 10,000 20,000 10 0% Other Reimbursements 3 2,354 - - - 0%
Total Fund 201 $ 2,536,990 $ 2,916,929 $ 3,210,845 $ 3,117,118 -3% Fund 203 - Air Quality
Air Quality Improvement Fees $ 10 8,657 $ 1 77,214 $ 145,800 $ 145,800 0% Investment Earnings 4,629 6 ,644 - - 0%
GASB 31 Market Value Adjustmnt ( 14,523) ( 2,801) - - 0% Total Fund 203 $ 98,763 $ 181,057 $ 145,800 $ 145,800 0% Fund 204 - American Rescue Plan
American Rescue Plan $ - $ 4 ,802,856 $ 1,440,737 $ 2 ,972,172 10 6% Investment Earnings 5 0,330 208,050 - - 0%
Total Fund 204 $ 50,330 $ 5,010,906 $ 1,440,737 $ 2,972,172 100% 1City of Costa Mesa, California

Attachment 2
25 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 45,009 $ 40,000 $ 20,000 $ 20,000 0% Investment Earnings 14,226 24,201 - 14,803 0% HOME Invest. Partnership Grant 16,638 137,581 509,260 509,260 0% GASB 31 Market Value Adjustmnt (51,498) (9,084) - - 0% Total Fund 205 $ 24,376 $ 192,698 $ 529,260 $ 544,063 3%

Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ 7,500 $ - $ - $ - 0%
Community Dev. Block Grant $ 594,256 $ 1,794,310 $ 1,722,893 $ 1,360,506 -21% Investment Earnings 153 609 - - 0%
Total Fund 207 $ 601,909 $ 1,794,919 $ 1,722,893 $ 1,360,506 -21%

Fund 213 - Supplemental Law Enforcement Services (SLESF) Citizens’ Option Public Safety $ 279,629 $ 284,819 $ 331,480 $ 331,480 0% Investment Earnings (60) 887 - - 0%
GASB 31 Market Value Adjustmnt (634) (365) - - 0% Total Revenues $ 278,936 $ 285,341 $ 331,480 $ 331,480 0% Total Fund 213 $ 278,936 $ 285,341 $ 331,480 $ 331,480 0%

Fund 216 - Rental Rehabilitation Program
Investment Earnings 2,658 4,655 - - 0%
GASB 31 Market Value Adjustmnt (9,509) (1,818) - - 0% Total Fund 216 $ (6,851) $ 2,837 $ - $ - 0%

Fund 217 - Narcotics Forfeiture
Asset Forfeiture-County/Other $ 4,728 $ - $ - $ - 0% Asset Forf OC Drug/Gang Actvty 834 - - - 0% Asset Forfeiture - Treasury - 76,487 - - 0% Investment Earnings 15,660 28,497 - - 0%
GASB 31 Market Value Adjustmnt (56,873) (10,745) - - 0% Total Fund 217 $ (35,650) $ 94,240 $ - $ - 0%

Fund 219 - Local Law Enforcement Block Grant

Fund 220 - Office of Traffic Safety
Other Federal Grants $ 130,022 $ 259,141 $ - $ - 0% Total Fund 220 $ 130,022 $ 259,141 $ - $ - 0%

Fund 226 - Housing Trust Fund
Operating Transfers In $ - $ - $ - $ - 100%
Total Fund 226 $ - $ - $ - $ - 100%

Fund 230 - Federal Grants
Other Federal Grants $ 252,925 $ 826,056 $ 3,830,472 $ 6,033,090 58% Investment Earnings - 32,757 - - 0%
Local Law Enforcemnt Blk Grnt - 108,137 - - 0% Total Fund 230 $ 252,925 $ 966,950 $ 3,830,472 $ 6,033,090 58%

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
26 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 231 - State Grants
Other State Grants $ 742,996 $ 1,075,470 $ 11,531,955 $ 350,490 -97% Beverage Container Program (103,431) 159,969 - - 0% Total Fund 231 $ 639,565 $ 1,235,439 $ 11,531,955 $ 350,490 -97% Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 68,651 $ 158,361 $ - $ - 0% GASB 31 Market Value Adjustmnt (269,430) (66,616) - - 0% Gasoline Tax - RMRA 2,270,154 2,510,541 2,780,829 2,878,935 4% Total Fund 251 $ 2,069,375 $ 2,602,286 $ 2,780,829 $ 2,878,935 4%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Park Development Fees $ 1,278,941 $ 158,327 $ 328,095 $ 100,000 -70% Investment Earnings 43,050 52,806 - - 0%
GASB 31 Market Value Adjustmnt (143,842) (19,612) - - 0% Total Fund 208 $ 1,178,149 $ 191,520 $ 328,095 $ 100,000 -70%

Fund 209 - Drainage Fees
Measure “M2” Regional Grant $ - $ 107,327 $ - $ - 0% Drainage Assessment Fees 348,736 76,516 213,206 100,000 -53% Investment Earnings 20,782 37,174 - - 0%
GASB 31 Market Value Adjustmnt (77,839) (14,462) - - 0% Total Fund 209 $ 291,679 $ 206,555 $ 213,206 $ 100,000 -53%

Fund 214 - Traffic Impact Fees
Traffic Impact Fees $ 437,943 $ 601,330 $ 1,533,025 $ 1,500,000 -2% Other Reimbursements - 7,167 - - 0%
Investment Earnings 53,938 98,890 - - 0%
GASB 31 Market Value Adjustmnt (197,108) (38,513) - - 0% Total Fund 214 $ 294,773 $ 668,873 $ 1,533,025 $ 1,500,000 -2%

Fund 218 - Fire System Development

Fund 228 - Fire Protection System Paramedic Fund
Fund 401 - Capital Outlay
Other Federal Grants $ 530,982 $ 190,599 $ - $ - 0% Other State Grants 15,147 - - - 0%
Investment Earnings 174,364 401,158 - - 0% GASB 31 Market Value Adjustmnt (778,219) (184,930) - - 0% Other Reimbursements 59,435 64,585 - - 0%
Total Revenues $ 1,708 $ 471,412 $ - $ - 0%
Operating Transfers In $ 8,533,467 $ 13,482,325 $ 6,849,994 $ 6,849,994 0% Total Other Financing Sources $ 8,533,467 $ 13,482,325 $ 6,849,994 $ 6,849,994 0% Total Fund 401 $ 8,535,176 $ 13,953,737 $ 6,849,994 $ 6,849,994 0%

3City of Costa Mesa, California

27 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 4,607 $ 5,052 $ 4,000 $ 4,000 0% Unsecured Property Tax 13 12 12 12 0%
Supplemental Property Tax 9 17 11 11 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 383 758 - - 0%
GASB 31 Market Value Adjustmnt (1,430) (307) - - 0% Total Fund 409 $ 3,584 $ 5,535 $ 4,026 $ 4,026 0%

Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 12,277 $ 10,243 $ 12,260 $ 12,260 0% Unsecured Property Tax 10 10 11 11 0%
Supplemental Property Tax 8 14 11 11 0%
Homeowners Property Tax 2 1 2 2 0%
Delinquent Tax - Penalties/Int 1 0 1 1 0%
Investment Earnings 873 1,723 - - 0%
GASB 31 Market Value Adjustmnt (3,281) (695) - - 0% Total Fund 410 $ 9,890 $ 11,297 $ 12,285 $ 12,285 0%

Fund 417 - Jack Hammett Sports Complex Capital Improvement

Fund 418 - Lions Park Project 2017 Bond

Fund 420 - Park Land Acquisition
Operating Transfers In $ - $ - $ 384,576 $ - -100% Total Fund 420 $ - $ - $ 384,576 $ - -100%

4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
28 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 43,626 $ 133,510 $ - $ 52,313 100% GASB 31 Market Value Adjustmnt (246,084) (56,771) - - 0% Sale of Automotive Equipment 55,749 57,220 - - 0% Sale of Other Equipment 9,831 10,739 - - 0% Other Governmental Agencies - 159,985 - - 0% Automotive Equipment, Rental 2,629,809 5,442,580 2,656,416 5,901,286 122% Damage to City Property - 160 - - 0%
Other Reimbursements 500,000 41,402 - - 0% Total Revenues $ 2,992,932 $ 5,788,825 $ 2,656,416 $ 5,953,599 124% Operating Transfers In $ 3,567,549 $ 1,003,556 $ 3,167,403 $ - -100% Total Other Financing Sources $ 3,567,549 $ 1,003,556 $ 3,167,403 $ - -100% Total Fund 601 $ 6,560,481 $ 6,792,381 $ 5,823,819 $ 5,953,599 2%

Fund 602 - Self Insurance Fund
Investment Earnings $ 129,090 $ 279,402 $ - $ - 0% GASB 31 Market Value Adjustmnt (553,025) (125,604) - - 0% Settlements Revenue 3,000 1,326,382 - - 0% Unemployment Premiums 80,180 80,180 80,000 80,180 0% General Liability Premiums 2,072,221 2,072,221 2,051,459 2,072,221 1% Workers’ Compensation Premiums 2,689,915 2,689,915 2,940,018 2,939,914 0% Total Revenues $ 4,421,381 $ 6,322,496 $ 5,071,477 $ 5,092,315 0% Operating Transfers In $ 1,800,000 $ 1,648,622 $ - $ - 0% Total Other Financing Sources $ 1,800,000 $ 1,648,622 $ - $ - 0% Total Fund 602 $ 6,221,381 $ 7,971,118 $ 5,071,477 $ 5,092,315 0% Fund 603 - IT Replacement Fund
Investment Earnings $ 71,168 $ 138,353 $ - $ - 0% GASB 31 Market Value Adjustmnt (286,085) (63,678) - - 0% Total Revenues $ (214,917) $ 74,675 $ - $ - 0% Operating Transfers In $ 2,881,301 $ 3,558,484 $ 3,080,192 $ 2,856,000 -7% Total Other Financing Sources $ 2,881,301 $ 3,558,484 $ 3,080,192 $ 2,856,000 -7% Total Fund 603 $ 2,666,383 $ 3,633,159 $ 3,080,192 $ 2,856,000 -7%

TOTAL REVENUES $ 184,809,517 $ 211,423,574 $ 219,123,989 $ 224,847,786 3% TOTAL OTHER SOURCES $ 16,782,317 $ 19,692,987 $ 13,097,589 $ 9,705,994 -26% GRAND TOTAL ALL FUNDS $ 201,591,834 $ 231,116,561 $ 232,221,578 $ 234,553,780 1%

5City of Costa Mesa, California

29 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund
Taxes
Secured Property Tax $ 32,400,163 $ 35,261,400 $ 35,950,166 $ 39,815,092 11% Unsecured Property Tax 979,084 1,016,809 1,259,526 1,547,075 23% Supplemental Property Tax 719,344 1,460,579 1,136,171 996,508 -12% Homeowners Property Tax 143,036 150,046 161,822 168,295 4% Delinquent Tax - Penalties/Int 63,080 54,884 69,085 72,539 5% Property Transfer Tax 1,166,982 650,153 949,671 1,139,605 20% Property Tax In-Lieu of VLF 13,615,485 14,849,078 14,997,569 16,734,432 12% Sales Tax 77,312,837 79,851,289 80,953,882 80,063,389 -1% Sales Tax - Prop 172 1,467,174 1,396,896 1,506,007 1,504,501 0% Transient Occupancy Tax 8,366,278 9,830,790 9,554,733 10,136,373 6% Electric Utility Franchise Tax 1,341,613 1,656,995 1,756,995 1,756,995 0% Cable TV Franchise Tax 892,882 847,709 821,236 838,557 2% PEG Cable TV Franchise Tax 178,996 135,439 162,788 164,416 1% Gas Utility Franchise Tax 275,468 327,14 4 300,000 412,610 38% Business License Tax 919,489 968,351 913,264 940,807 3% Solid WasteHauler Frnchise Tax 2,629,582 3,126,945 2,646,764 3,502,756 32% Cannabis X Bus Tax 548,710 509,858 559,684 559,684 0% Cannabis Q Bus Tax - 397,342 2,500,000 2,860,000 14%
Total Taxes $ 143,020,204 $ 152,491,707 $ 156,199,363 $ 163,213,634 4% Licenses and Permits
Dog Licenses $ 74,808 $ 73,371 $ 74,066 $ 74,066 0% Fire Permits 94,790 93,393 91,872 91,872 0%
Fire Construction Permits 136,963 119,791 220,000 220,000 0% Building Permits 2,248,335 2,587,460 2,533,211 2,533,211 0% Electrical Permits 258,011 324,207 265,887 265,887 0% Plumbing/Mechanical Permits 275,473 316,283 281,108 281,108 0% Street Permits 997,740 886,935 856,421 865,248 1%
Special Business Permits 215 215 430 430 0%
Cannabis X Bus Permit 192,080 168,316 186,956 184,990 -1% Cannabis Q Bus Permit 934,855 (65,196) 61,140 114,436 87% Home Occupation Permits 22,329 21,903 25,963 25,963 0% Operator’s Permits 2,125 3,075 2,500 2,500 0%
Self-Haul Permit 32,600 47,588 36,000 36,000 0%
Residential Permit Parking - 1,653 - 62,437 0%
Other Permits 37,071 36,593 40,308 40,308 0%
Total Licenses and Permits $ 5,307,395 $ 4,615,587 $ 4,675,862 $ 4,798,456 3% 1City of Costa Mesa, California

Attachment 3
30 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)

Fines and Forfeitures
Municipal Code Violations $ 217,681 $ 1 16,974 $ 1 75,000 $ 1 75,000 0% Vehicle Code Violations 319,078 296,652 293,588 293,588 0% Parking Citations 614,086 757,007 568,044 803,503 41% Red-Light Camera Violation 19,950 19,649 30,000 30,000 0% Total Fines and Forfeitures $ 1 ,170,795 $ 1 ,190,282 $ 1, 066,632 $ 1, 302,091 22%

Use of Money and Property
Investment Earnings $ 3 95,082 $ 7 59,426 $ 50,000 $ 5 00,000 900% GASB 31 Market Value Adjustmnt (1,520,938) (323,833) - - 0% Int. Earned on Lease Payments 96,092 88,312 - 88,493 0% Buildings/Grounds, Rental 250,362 249,717 220,000 260,000 18% Downtown Community Center,Rent 9,767 11,883 11,250 21,758 93% Balearic Community Center,Rent - 3,902 10,000 12,573 26% N Hertzog Comm Center, Rent 118 36,971 42,500 128,122 201% Senior Center, Rental - - - - 100%
Field Rental 32,300 87,566 85,000 102,573 21% Tennis,Rental 86,414 63,708 100,000 100,000 0% 3175 Airway Rental 125,940 125,940 172,272 132,276 -23% Golf Course Operations 3,470,925 3,349,260 3,825,761 3,925,073 3% Bus Shelter Advertising 66,503 66,503 89,832 89,832 0% Total Use of Money and Property $ 3 ,012,564 $ 4,5 19,355 $ 4 ,606,615 $ 5 ,360,700 16%

Other Government Agencies
Other Federal Grants $ 32,807 $ 59,321 $ 53,354 $ 53,354 0% Motor Vehicle In-Lieu Tax 130,289 115,307 115,307 115,307 0% Peace Offcrs. Stand./Training 25,977 36,781 30,300 30,300 0% Beverage Container Program - - 30,000 30,000 0% Mattress Recycling Council 11,295 11,910 10,500 10,500 0% Reimb. of Mandated Costs - 478,211 55,000 55,000 0% Other State Grants 907,487 376,134 350,000 350,000 0% Other County Grants/Programs 407,878 280,357 230,000 230,000 0% Other Governmental Agencies 21,625 20,619 21,625 21,625 0% Total Other Govt. Agencies $ 1 ,537,357 $ 1, 378,640 $ 896,086 $ 896,086 0%

Fees and Charges
Plan Check Fee $ 1,006,125 $ 1,491,307 $ 1 ,603,056 $ 1 ,603,056 0% Zoning, Variance & CUP Fees 422,790 364,340 372,740 $ 3 72,740 0% Cannabis X CUP 135,923 25,835 129,640 $ 2 1,529 -83% Cannabis Q CUP 774,794 (33,198) 300,000 $ 1 84,990 -38% Subdivision Map Fees 15,200 25,100 26,600 $ 26,600 0% Environmental Impact Fees 2,398 8,095 6,250 $ 6,250 0% Open Space Public Park Impact 277,016 - - $ - 0% Vacation/Abandonment of R-O-W - - 750 $ 75 0 0% 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
31 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 2,440 $ 2,954 $ 2,400 $ 2,400 0% Self Haul Per-Project Fee 79,316 197,740 160,000 160,000 0% Special Policing Fees 38,084 942,993 400,000 400,000 0% Cannabis X Background 90,351 76,952 75,000 37,500 -50% Cannabis Q Background 1,800 121,152 75,720 60,576 -20% Vehicle Storage/Impound Fees 359,453 351,249 350,000 350,000 0% Vehicle Code Violation Fee 160 17 0 1,085 1,085 0% Repossessed Veh. Release Fees 3,630 3,630 3,728 3,728 0% DUI Emergency Response - (208) - - 0%
Jail Booking Fees - City 13 - - - 0%
Police False Alarms 204,590 193,646 100,000 200,000 100% Fingerprinting 8,109 9,503 23,175 23,175 0% Fire Inspections 8,671 40,400 100,000 10,000 -90% EMS - First Responder Fee 1,001 - 1,001 1,001 0% Paramedic Fee - Advanced 4,470,812 5,369,555 4,620,812 7,898,04 4 71% Paramedic GEMT Fees (249,673) (140,887) (360,000) (140,887) -61% Fire Plan Review Fees 110,713 121,874 150,000 150,000 0% Fire False Alarms - - 1,400 - -100%
Accident Cost Recovery 16,122 18,986 14,000 26,486 89% Fire Special Event Fees 22,687 12,300 41,462 41,462 0% Park Permits 57,324 48,678 50,000 50,000 0% Park Improvements 12,210 9,593 17,624 17,624 0% Aquatics 49,594 66,346 63,000 73,200 16%
Day Camp 211,044 198,743 183,330 187,500 2% Playgrounds 224,136 217,100 230,000 308,339 34% Special Events 26,713 35,130 37,800 37,800 0% Early Childhood 73,647 99,729 131,328 131,328 0% Instructional Classes 107,722 171,176 350,000 350,000 0% Basketball 71 9 30,464 21,000 26,200 25%
Adult Open Gym 3,865 6,356 6,750 6,750 0% Softball 6,032 37,322 37,500 37,500 0%
Adult Futsal - 6 1,650 - -100%
Teen Camp 16,481 33,030 34,000 37,000 9%
Senior Center Charges 78 0 1,315 10,635 7,800 -27% Community Event Charges 670 7,892 7,500 6,500 -13% Photocopies 3,744 3,011 3,300 3,300 0%
Building Doc Retention Fee 88,295 104,033 88,000 88,000 0% Police Reports 26,892 24,691 29,246 29,246 0% Police Clearance Letters 2,205 2,760 3,958 3,958 0% Sale of Other Supplies 385 - 700 700 0%
Central Services Charges 40,652 58,772 80,000 80,000 0% Business License Proc Fee 26,771 36,906 45,000 45,000 0% EV Charge Station Fees 13,617 18,551 15,000 35,455 136% Other Charges for Services 58,916 34,695 30,000 30,000 0% Special Assessments - 84,093 1,000 1,000 0% Total Fees and Charges $ 8 ,854,937 $ 10 ,533,878 $ 9 ,677,140 $ 13,034,685 35% 3City of Costa Mesa, California

32 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Other Revenues
Contributions $ 2 5,000 $ - $ 2 5,000 $ 2 5,000 0% Sponsorship 88,100 29,000 60,000 60,000 0% Donations 60,612 51,257 70,000 75,000 7%
Construction Permit Insp. Fees 139,350 163,875 115,000 165,000 43% Damage to City Property (4,877) 93,583 25,000 100,000 300% Civil Subpoena Costs 37,968 17,748 14,407 14,407 0% Settlements Revenue 242,075 104,436 - 20,000 0% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 9,605 19,523 24,000 24,000 0% Other Reimbursements 446,453 707,187 470,000 470,000 0% Nonoperating Income - Other 1,524,562 1,399,669 1,197,039 - -100% Sale of Other Equipment - 688 1,000 100 -90% Other 434,299 140,057 300,000 300,000 0%
Total Other Revenues $ 3 ,038,147 $ 2, 762,022 $ 2,336,446 $ 1 ,288,507 -45% Total Revenues $ 1 65,941,399 $ 1 77,491,471 $ 1 79,458,144 $ 1 89,894,159 6%

Other Financing Sources
Operating Transfers In $ - $ - $ 8 68,898 $ - -100% Total Other Financing Sources $ - $ - $ 868,898 $ - -100% Total Fund 101 $ 1 65,941,399 $ 1 77,491,471 $ 1 80,327,042 $ 1 89,894,159 5%

Fund 150 - Disaster Fund
Other County Grants/Programs
49 8 306,283 - - 0%
Total Revenues $ 49 8 $ 306,283 $ - $ - 0%
Operating Transfers In $ - $ 637,856 $ - $ - 0% Total Other Financing Sources $ - $ 6 37,856 $ - $ - 0% Total Fund 150 $ 49 8 $ 9 44,139 $ - $ - 0%
4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
33 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ ( 4,019,104) $ ( 4,019,104) Regular Salaries - Sworn 501100 2 3,807,989 24,891,294 27,664,096 2 9,128,806 Regular Salaries - Non-Sworn 501200 22,518,813 25,890,986 3 5,096,883 3 8,283,411 Regular Salaries - Part-Time 501300 4,349,512 4,963,839 4 ,864,033 4 ,861,995 Overtime 501400 7 ,455,603 7,301,625 4,904,449 4,904,449 Accrual Payoff - Excess Max. 501500 5 47,368 541,110 1 91,128 1 91,128 Vacation/Comp. Time Cash Out 501600 621,619 464,941 303,980 303,980 Holiday Allowance 501700 9 45,976 8 26,850 8 86,313 932,453 Separation Pay-Off 501800 468,359 2 61,777 145,776 145,776 Other Compensation 501900 2 ,908,337 3,205,954 4 ,079,024 4 ,413,191 Furloughs 502200 1,659 - - -
Cafeteria Plan 505100 10 ,085,251 10,683,909 1 3,604,307 1 4,135,042 Medicare 505200 967,931 1,048,895 945,032 997,510
Retirement 505300 3 1,508,915 34,093,546 37,617,542 3 9,958,638 Longevity 505400 4 ,378 1 63,174 785,763 1,193,739
Executive Prof Development 505500 70,537 67 ,958 8 0,915 84,620 Auto Allowance 505600 48,432 42,878 55,200 4 8,299
Unemployment 505800 2 9,829 4 3,086 80,020 80,020
Workers’ Compensation 505900 1,497,421 1,799,941 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1 ,853,524 1,890,617 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 109,691,451 $ 118,182,378 $ 131,952,504 $ 140,311,099 Maintenance and Operations
Stationery and Office 510100 $ 198,539 $ 212,483 $ 2 20,400 $ 2 19,150 Multi-Media, Promos, Subscrpt. 510200 6 04,630 904,077 6 32,789 658,689 Small Tools and Equipment 510300 416,520 5 29,189 2 65,667 25 5,307 Uniforms and Clothing 510400 330,858 4 23,828 3 92,160 3 92,250 Safety and Health 510500 1 ,580,465 1 ,231,785 581,913 6 58,622 Maintenance and Construction 510600 1,195,455 9 11,564 6 91,750 6 93,250 Agriculture 510700 70,644 72,627 97,000 97,000
Fuel 510800 698,298 814,745 5 01,400 5 01,400
Electricity - Buildings & Fac. 515100 6 80,488 7 84,284 580,020 580,020 Electricity - Power 515200 3 04,306 327,999 2 81,800 2 81,800 Electricity - Street Lights 515300 1,097,881 1 ,164,347 1,000,000 1,000,000 Gas 515400 77,743 1 10,225 4 5,400 4 5,400
Water - Domestic 515500 10 1,757 109,822 76,100 76,100 Water - Parks and Parkways 515600 1 ,051,167 697,303 8 59,100 8 59,100 Waste Disposal 515700 2 32,551 235,223 2 62,447 2 62,462 Janitorial and Housekeeping 515800 527,387 5 76,922 6 92,143 6 92,143 Postage 520100 - - 4 42 -
Legal Advertising/Filing Fees 520200 245,963 243,938 25 6,332 329,600 Advertising and Public Info. 520300 15,837 1 7,074 16,850 1 6,300 Telephone/Radio/Communications 520400 9 26,088 969,758 95 2,400 7 99,566 Business Meetings 520500 5 2,622 61,757 51,780 51,580 Mileage Reimbursement 520600 1 67 1,336 3,300 3,300
Dues and Memberships 520700 192,146 195,854 203,957 2 08,712 1City of Costa Mesa, California

Attachment 4
34 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Board Member Fees 520800 38,400 45,900 49,700 49,700 Maintenance and Operations (Continued)
Buildings and Structures 525100 257,270 482,281 371,500 366,250 Landscaping and Sprinklers 525200 3,194,907 3,339,988 3,400,500 3,400,500 Underground Lines 525300 - - - -
Automotive Equipment 525400 201,314 213,771 262,500 262,500 Office Furniture 525600 - 119 2,000 2,000
Office Equipment 525700 57,876 65,930 64,550 66,631 Other Equipment 525800 852,952 1,205,151 943,650 941,650 Streets, Alleys and Sidewalks 525900 1,001,029 958,785 1,727,790 1,777,790 Employment 530100 217,154 33,423 26,000 26,000 Consulting 530200 4,030,479 3,529,443 4,496,595 4,033,093 Legal 530300 3,499,851 1,699,949 2,814,420 2,843,500 Engineering and Architectural 530400 673,639 411,362 578,962 557,912 Financial & Information Svcs. 530500 560,820 595,842 1,078,750 1,078,750 Medical and Health Inspection 530600 149,877 180,027 228,100 228,100 Public Safety 530700 2,238,968 2,518,150 2,563,920 3,186,420 Recreation 530800 221,030 339,997 602,120 633,620 Sanitation 530900 1,591 39,950 1,200 1,200
Principal Payments 535100 1,941,839 2,171,129 3,642,600 3,738,983 Interest Payments 535200 1,115,882 1,121,165 1,146,705 1,156,448 External Rent 535400 641,274 573,343 889,364 1,079,650 Grants, Loans and Subsidies 535500 2,117 ,444 2,008,996 2,434,260 2,179,910 Depreciation 535600 1,248,411 1,120,805 1,325,000 1,325,000 Internal Rent Central Services 535800 40,652 58,772 99,722 99,722 Internal Rent Postage 535900 86,923 128,396 111,334 111,334 Internal Rent - Maintenance 536100 894,887 884,887 884,887 884,887 Internal Rent - Repl Cost 536200 1,225,836 4,021,116 1,217,816 4,514,999 Internal Rent - IT Replacement 536300 - - - - Internal Rent - Fuel 536400 513,166 532,950 501,400 501,400 Internal Rent Genl Liability 536500 2,072,221 2,072,246 2,072,221 2,072,221 Internal Rent Workers’ Comp 536600 2,689,915 2,690,073 2,939,914 2,939,914 Internal Rent Unemployment 536700 80,180 80,183 80,180 80,180 General Liability 540100 1,722,409 1,611,556 1,705,250 1,762,301 Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 - 106,184 195,200 195,200 Taxes and Assessments 540700 237,408 319,196 196,200 196,200 Contingency 540800 (190,589) 46,656 550,000 550,000 Other Costs 540900 4,464 88,362 1,948 1,948
Assistance 545300 - - - -
Acquisition Costs 545500 - - - -
Emergency Protective Measure 580200 184,550 8,077 - - Subtotal Maintenance and Operations $ 44,425,540 $ 45,900,301 $ 47,880,808 $ 51,537,064 Fixed Assets
Land 590100 $ - $ - $ 384,576 $ 300,000
Buildings and Structures 590400 - - - -
2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
35 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Automotive Equipment 590500 11,726 239,273 1,905,000 1,905,000 Office Furniture 590600 55,581 3,199 12,900 12,900 Office Equipment 590700 34,987 21,206 - -
Other Equipment 590800 1,915,127 2,395,332 5,559,421 4,863,718 Loss on Disposal of Assets 599100 66,900 85,228 - - Nonoperating Expenses - Other 599400 - - - - Capital Replacement Reservce 599500 - - - -
Subtotal Fixed Assets $ 2,084,321 $ 2,744,239 $ 7,861,897 $ 7,081,618

Transfers Out
Transfers Out 595100 $ 18,348,736 $ 24,465,843 $ 14,582,902 $ 12,631,498 Subtotal Transfers Out $ 18,348,736 $ 24,465,843 $ 14,582,902 $ 12,631,498

TOTAL APPROPRIATIONS - ALL FUNDS $ 174,550,048 $ 191,292,761 $ 202,278,111 $ 211,561,279

3City of Costa Mesa, California

36 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ (4,019,104) $ ( 4,019,104) Regular Salaries - Sworn 23,562,158 24,608,500 2 7,403,446 28,854,649 Regular Salaries - Non-Sworn 2 0,754,954 2 3,677,179 32,758,053 3 5,747,114 Regular Salaries - Part-Time 4 ,078,869 4,805,058 4 ,623,811 4,640,621 Overtime 7,146,584 6,989,413 4, 822,473 4, 822,473
Accrual Payoff - Excess Max. 5 41,323 530,043 186,128 186,128 Vacation/Comp. Time Cash Out 5 99,334 4 60,136 3 02,980 3 02,980 Holiday Allowance 9 38,271 8 09,749 872,683 9 18,390
Separation Pay-Off 457,851 260,916 145,376 145,376
Other Compensation 2,880,943 3 ,165,286 4, 014,306 4, 358,437 Furloughs 1 ,640 - - -
Cafeteria Plan 9,770,813 10 ,248,439 1 3,086,036 13,576,180 Medicare 934,717 1,004,736 9 05,599 95 6,803
Retirement 30,762,322 33,260,085 36,571,441 3 8,857,777 Longevity 4,378 163,174 7 85,763 1,193,739
Executive Prof Development 69,224 64,805 7 5,210 8 0,915 Auto Allowance 4 8,432 42,878 55,200 4 8,299
City Contrib - Retiree Medical 1 ,853,524 1,890,617 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 104,405,336 $ 111,981,013 $ 125,049,401 $ 133,130,777 Maintenance and Operations
Stationery and Office $ 196,853 $ 210,675 $ 211,400 $ 213,650 Multi-Media, Promos, Subscrpt. 5 85,802 8 65,626 5 58,489 5 84,389 Small Tools and Equipment 331,610 5 13,392 2 48,226 2 40,366 Uniforms and Clothing 3 24,208 4 15,320 3 88,160 388,250 Safety and Health 1 ,006,018 1 ,208,106 5 81,413 658,122 Maintenance and Construction 8 29,766 523,872 3 26,750 3 28,250 Agriculture 70 ,644 72,627 9 7,000 9 7,000
Electricity - Buildings & Fac. 6 80,488 7 84,284 580,020 580,020 Electricity - Power 304,306 327,999 2 81,800 2 81,800
Electricity - Street Lights 1 ,097,881 1 ,164,347 1,000,000 1,000,000 Gas 77,743 1 10,225 4 5,400 4 5,400
Water - Domestic 101,757 109,822 76,100 76,100
Water - Parks and Parkways 1,051,167 697,303 8 59,100 8 59,100 Waste Disposal 231,953 209,379 261,447 261,462
Janitorial and Housekeeping 52 4,889 576,010 6 90,243 6 90,243 Legal Advertising/Filing Fees 229,975 243,938 2 36,600 3 11,600 Advertising and Public Info. 14 ,501 1 2,762 14 ,300 14 ,300 Telephone/Radio/Communications 8 46,707 969,758 8 32,400 7 99,566 Business Meetings 52,572 61,757 51,080 51,080
Mileage Reimbursement 167 1,336 3,300 3,300
Dues and Memberships 190,702 1 93,796 201,957 2 04,712
1City of Costa Mesa, California

Attachment 5
37 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 38,400 40,600 41,300 41,300 Professional Development 457,072 579,670 646,896 644,141 Buildings and Structures 162,681 375,600 247,500 242,250 Landscaping and Sprinklers 3,186,509 3,332,511 3,400,500 3,400,500 Office Furniture - 119 2,000 2,000
Office Equipment 57,674 65,721 64,350 66,431 Other Equipment 848,658 1,202,871 929,150 927,150 Streets, Alleys and Sidewalks 1,001,029 958,785 1,007,200 1,057,200 Employment 217,154 33,423 26,000 26,000
Consulting 3,152,587 2,444,309 3,567,040 3,015,431 Legal 3,499,851 1,699,949 2,806,300 2,843,050 Engineering and Architectural 659,054 411,362 568,898 547,848 Financial & Information Svcs. 560,820 595,842 1,078,750 1,078,750 Medical and Health Inspection 149,877 180,027 228,100 228,100 Public Safety 2,238,968 2,335,873 2,513,920 3,136,420 Recreation 211,396 294,586 484,720 504,220
Sanitation 1,591 950 1,200 1,200
Principal Payments 1,941,839 2,171,129 3,450,000 3,450,000 Interest Payments 1,089,686 999,864 1,067,905 1,067,905 External Rent 641,274 573,343 889,364 1,079,650 Grants, Loans and Subsidies 1,729,447 1,690,397 1,287,994 1,287,994 Internal Rent Central Services 40,652 58,772 99,722 99,722 Internal Rent Postage 86,682 128,396 110,792 110,792 Internal Rent - Maintenance 894,300 884,300 884,300 884,300 Internal Rent - Repl Cost 1,225,276 4,020,556 1,217,256 4,514,439 Internal Rent - Fuel 513,166 532,950 501,400 501,400 Internal Rent Genl Liability 2,069,109 2,069,184 2,069,259 2,069,259 Internal Rent Workers’ Comp 2,659,196 2,651,490 2,938,441 2,938,441 Internal Rent Unemployment 79,239 79,122 79,687 79,687 Taxes and Assessments 56,295 117,092 96,200 96,200 Contingency 35,988 18,240 500,000 500,000
Other Costs 4,297 2,394 1,600 1,600
Subtotal Maintenance and Operations $ 38,259,476 $ 39,821,759 $ 40,352,929 $ 44,132,090

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
38 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Fixed Assets
Automotive Equipment $ 5,060 $ 3,125 $ - $ -
Office Furniture 55,581 3,199 12,900 12,900
Office Equipment 34,987 9,796 - -
Other Equipment 1,759,250 2,230,179 1,814,222 2,912,398 Subtotal Fixed Assets $ 1,854,877 $ 2,246,299 $ 1,827,122 $ 2,925,298 Transfers Out
Operating Transfers Out $ 18,348,736 $ 22,577,987 $ 13,097,589 $ 9,705,994 Subtotal Transfers Out $ 18,348,736 $ 22,577,987 $ 13,097,589 $ 9,705,994

TOTAL APPROPRIATIONS - GENERAL FUND $ 162,868,426 $ 176,627,058 $ 180,327,041 $ 189,894,159

39 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
City Council
Salaries and Benefits $ 7 21,605 $ 675,296 $ 586,969 $ 710,908 Maintenance and Operations 150,593 158,570 161,181 161,181 Fixed Assets 4, 149 727 2, 000 2,000
Subtotal City Council $ 8 76,347 $ 8 34,594 $ 7 50,150 $ 874,089 City Manager’s Office
Salaries and Benefits
$ 6,636,335 $ 7, 439,768 $ 9, 264,772 $ 10 ,002,381 Maintenance and Operations 3,716,053 4,576,213 4,470,359 4,667,410 Fixed Assets 25,407 55,129 16,900 16,900
Subtotal City Manager’s Office $ 1 0,377,795 $ 1 2,071,110 $ 1 3,752,031 $ 1 4,686,691 City Attorney
Maintenance and Operations
965,843 988,508 1,050,000 1,086,750
Subtotal City Attorney $ 965,843 $ 9 88,508 $ 1 ,050,000 $ 1, 086,750 Finance
Salaries and Benefits
$ 3,063,697 $ 3,376,822 $ 4 ,280,029 $ 4 ,763,134 Maintenance and Operations 766,643 955,049 1,273,330 1,273,330 Fixed Assets 60,089 64,339 37,300 37,300
Subtotal Finance $ 3 ,890,428 $ 4,396,210 $ 5 ,590,659 $ 6 ,073,764 Parks and Community Services
Salaries and Benefits
$ 4 ,109,052 $ 4, 792,258 $ 5,683,323 $ 6,520,622 Maintenance and Operations 2,808,948 3,189,239 2,968,506 3,252,945 Fixed Assets 21 5 28,526 3, 800 3,800
Subtotal Parks and Community Services $ 6 ,918,216 $ 8 ,010,022 $ 8,655,629 $ 9 ,777,367 Information Technology
Salaries and Benefits
$ 2,631,490 $ 3,641,655 $ 4,435,399 $ 4,579,074
Maintenance and Operations 510,300 568,129 610,670 610,670 Fixed Assets 1,099,026 1,784,178 3,786,211 3,723,977 Subtotal Information Technology $ 4 ,240,816 $ 5,993,961 $ 8 ,832,280 $ 8 ,913,721 Police Department
Salaries and Benefits
$ 47,198,919 $ 5 0,707,995 $ 5 2,034,331 $ 5 5,284,340 Maintenance and Operations 6,863,091 5,949,971 7,148,467 6,763,473 Fixed Assets 609,168 380,263 715,010 993,501
Subtotal Police Department $ 5 4,671,177 $ 5 7,038,230 $ 59,897,808 $ 6 3,041,314 Fire and Rescue Department
Salaries and Benefits
$ 2 7,497,513 $ 27,878,623 $ 3 0,632,989 $ 31,904,744 Maintenance and Operations 5,516,769 5,560,602 5,117,134 5,835,188 Fixed Assets 93,077 41,171 35,000 32,990
Subtotal Fire and Rescue Department $ 3 3,107,359 $ 3 3,480,396 $ 3 5,785,123 $ 37,772,922 47City of Costa Mesa, California

Attachment 6
40 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Development Services
Salaries and Benefits $ 6,194,331 $ 7, 580,306 $ 8,786,675 $ 9,689,965 Maintenance and Operations 2,157,795 1,622,919 2,016,612 1,961,283 Fixed Assets 78,645 50,190 938,200 28,250
Subtotal Development Services $ 8 ,430,771 $ 9 ,253,415 $ 1 1,741,487 $ 11 ,679,498 Public Works
Salaries and Benefits
$ 9 ,712,094 $ 10,139,038 $ 13 ,460,866 $ 14,244,930 Maintenance and Operations 14,338,405 14,989,958 14,999,641 15,713,101 Fixed Assets 114,545 363,163 1,942,900 1,942,900
Subtotal Public Works $ 2 4,165,044 $ 2 5,492,159 $ 30 ,403,407 $ 3 1,900,931 Non-Departmental
Salaries and Benefits
$ - $ 1 ,950,617 $ 2,611,000 $ 2 ,611,000
Maintenance and Operations 7,122,528 7,952,067 8,287,899 11,291,750 Fixed Assets 18,348,736 24,442,397 14,967,478 12,931,498 Subtotal Non-Departmental $ 2 5,471,264 $ 3 4,345,081 $ 2 5,866,377 $ 26 ,834,248

TOTAL APPROPRIATIONS - ALL FUNDS
Salaries and Benefits $ 10 9,691,451 $ 1 18,182,378 $ 13 1,952,504 $ 1 40,311,099 Maintenance and Operations $ 44,916,967 46,511,225 48,534,664 52,189,891 Fixed Assets $ 20,433,057 27,210,082 22,444,799 19,713,116 TOTAL APPROPRIATIONS - ALL FUNDS $ 1 75,041,476 $ 1 91,903,685 $ 2 02,931,967 $ 21 2,214,106 48 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
41 Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
City Council
Salaries and Benefits $ 713,167 $ 67 5,040 $ 5 86,969 $ 7 10,908 Maintenance and Operations 1 50,593 1 58,570 1 61,181 161,181 Fixed Assets 4 ,149 727 2 ,000 2,000
Subtotal City Council $ 8 67,909 $ 8 34,337 $ 750,150 $ 8 74,089 City Manager’s Office
Salaries and Benefits $ 4,756,506 $ 5 ,193,982 $ 6 ,599,895 $ 7,373,718 Maintenance and Operations 1,743,278 2, 332,910 2,063,759 2 ,203,759 Fixed Assets 5 ,696 46,471 1 6,900 1 6,900
Subtotal City Manager’s Office $ 6,505,480 $ 7,573,363 $ 8 ,680,554 $ 9,594,377 City Attorney
Maintenance and Operations $ 958,775 $ 988,108 $ 1 ,050,000 $ 1 ,086,750 Subtotal City Attorney $ 958,775 $ 988,108 $ 1,050,000 $ 1,086,750 Finance
Salaries and Benefits $ 2,991,058 $ 3 ,357,419 $ 4,280,029 $ 4,763,134 Maintenance and Operations 760,575 868,567 1,273,330 1 ,273,330 Fixed Assets 59,523 45,202 37,300 3 7,300
Subtotal Finance $ 3,811,155 $ 4,271,188 $ 5,590,659 $ 6,073,764 Parks and Community Services
Salaries and Benefits $ 4 ,011,188 $ 4,584,432 $ 5 ,537,627 $ 6,349,928 Maintenance and Operations 2 ,367,925 2,758,414 2 ,413,401 2,683,340 Fixed Assets 2 15 2 8,526 3 ,800 3,800
Subtotal Parks and Community Services $ 6,379,328 $ 7,371,372 $ 7,954,828 $ 9,037,068 Information Technology
Salaries and Benefits $ 2,580,685 $ 2,836,023 $ 3,826,595 $ 3,997,911 Maintenance and Operations 4 27,077 5 13,164 5 60,670 560,670 Fixed Assets 1,097,184 1,784,178 1,536,211 1 ,843,977 Subtotal Information Technology $ 4, 104,946 $ 5,133,365 $ 5,923,476 $ 6,402,558 Police Department
Salaries and Benefits $ 4 6,509,880 $ 4 9,964,843 $ 51,593,246 $ 5 4,639,287 Maintenance and Operations 6 ,517,974 5 ,668,692 7, 451,332 6,328,283 Fixed Assets 476,558 240,936 176,811 952,181
Subtotal Police Department $ 53,504,411 $ 55,874,470 $ 59,221,389 $ 6 1,919,751 1City of Costa Mesa, California

Attachment 7
42 Fire and Rescue Department
Salaries and Benefits $ 27,423,236 $ 27,878,623 $ 30,632,989 $ 31,904,744 Maintenance and Operations 4,782,204 5,560,602 5,117,134 5,835,188 Fixed Assets 93,077 41,171 35,000 32,990
Subtotal Fire and Rescue Department $ 32,298,517 $ 33,480,396 $ 35,785,123 $ 37,772,922

Development Services
Salaries and Benefits $ 5,677,062 $ 7,050,680 $ 8,217,540 $ 8,872,867 Maintenance and Operations 1,767,062 1,138,327 1,027,736 1,010,686 Fixed Assets 78,645 40,748 11,200 28,250
Subtotal Development Services $ 7,522,770 $ 8,229,755 $ 9,256,476 $ 9,911,803

Public Works
Salaries and Benefits $ 7,816,139 $ 8,489,354 $ 11,163,511 $ 11,907,280 Maintenance and Operations 11,661,486 11,882,339 11,286,487 11,743,821 Fixed Assets 39,830 41,786 7,900 7,900
Subtotal Public Works $ 19,517,456 $ 20,413,479 $ 22,457,898 $ 23,659,001

Non-Departmental
Salaries and Benefits $ 1,926,415 $ 1,950,617 $ 2,611,000 $ 2,611,000 Maintenance and Operations 7,122,528 7,952,067 7,947,899 11,245,082 Fixed Assets - - - -
Transfers Out 18,348,736 22,554,541 13,097,589 9,705,994 Subtotal Non-Departmental $ 27,397,679 $ 32,457,225 $ 23,656,488 $ 23,562,076

TOTAL APPROPRIATIONS - GENERAL FUND

Salaries and Benefits $ 104,405,336 $ 111,981,013 $ 125,049,401 $ 133,130,777 Maintenance and Operations 38,259,476 39,821,759 40,352,929 44,132,090 Fixed Assets 1,854,877 2,246,299 1,827,122 2,925,298 Transfers Out 18,348,736 22,577,987 13,097,589 9,705,994

TOTAL APPROPRIATIONS - ALL FUNDS $ 162,868,426 $ 176,627,058 $ 180,327,041 $ 189,894,159 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
43 44

CITY OF COSTA MESA,

CALIFORNIA

Proposed Operating and
Capital Improvement Budget
FISCAL YEAR 2024-2025

Prepared By the Finance Department

Lori Ann Farrell Harrison
City Manager

Carol Molina
Finance Director
45 City of Costa Mesa, California
46 TABLE OF

CONTENTS

BUDGET MESSAGE
8 C ity Council Goals

GENERAL INFORMATION
City Leadership
4 O rganization Chart
5 H istory of Costa Mesa
10 M iscellaneous Statistics
11 B udget Guide
12 B udget Process
12 F inancial and Budget Policies

SUMMARIES OF FINANCIAL DATA
20 B udget Overview
26 A ll Funds Revenues and Sources of Funds
32 G eneral Fund Revenues and Sources of Funds
Revenue Summaries – All Funds
36 S ales and Use Tax
36 P roperty Tax
37 T ransient Occupancy Tax
38 F ranchise Fees
39 B usiness License
41 L icenses and Permits
42 F ines and Forfeitures
43 U se of Money and Property
44 F ees and Charges for Services
45 S chedule of Interfund Transfers
Appropriations Summaries – All Funds
46 T otal Appropriations (Including Transfers) – Graphs 47 S ummary of Appropriations by Department/by Category – All Funds 49 S ummary of Appropriations by Account – All Funds
City of Costa Mesa, California
47 TABLE OF

CONTENTS
Appropriations Summaries – General Fund
52 T otal General Fund Appropriations (including Transfers) Graphs 53 S ummary of Appropriations by Department/by Category – General Fund 55 S ummary of Appropriations by Department by Account – General Fund 58 F our-Year Personnel Summary by Department

DEPARTMENTAL BUDGET DETAILS
67 C ity Council
75 City Manager’s Office
93 City Attorney’s Office
101 F inance Department
115 P arks and Community Services Department
130 I nformation Technology Department
143 Po lice Department
161 F ire and Rescue Department
175 D evelopment Services Department
195 Pu blic Works Department
218 Non-Departmental

CAPITAL IMPROVEMENT PROGRAM

COSTA MESA HOUSING AUTHORITY
318 C osta Mesa Housing Authority Overview
320 T otal Resources and Appropriations

APPENDIX
330 D escription of Funds & Fund Types
334 G lossary of Budget Terms
339 Acronyms
342 C omputation of Legal Debt Margin
343 A ssessed Valuation Last 10 Fiscal Years
346 D escription of City’s Current Debt Obligations
347 S chedule of Debt Service Requirements to Maturity
City of Costa Mesa, California
48 Budget Message
BUDGET

MESSAGE
49 i

CITY OF COSTA MESA
CITY MANAGER’S OFFICE

May 9, 2024

To the Honorable Mayor, Members of the City Council, and Citizens of Costa Mesa:

The Fiscal Year 2024-25 Proposed Budget supports the City Council’s highest priorities, such as enhancing public safety, investing in infrastructure, addressing the challenges of homelessness, promoting affordable housing development, funding the arts, ensuring equity in all areas of City services, improving quality of life, providing safe and enjoyable recreation for families, and supporting the City’s residents, businesses, and community partners.

The theme for the FY 2024-25 Proposed Budget, “When We All Pull Together ” reflects the collective efforts led by the City Council’s leadership, of staff, residents, businesses, and the non-profit sector all working together to improve outcomes for all residents of Costa Mesa.

Guiding Principles

The guiding principles that inspired the FY 2024-25 Proposed Operating and Capital Improvement Budget were created when the City Council conducted a Strategic Planning workshop identifying key priorities, as well as the 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.”

The City Council adopted the five Strategic Plan Goals as outlined below:

 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.

The recommendations contained in the FY 202 4-25 Proposed Budget are rooted in the Strategic Plan Goals created by the City Council for a safe, inclusive, and vibrant City. The FY 202 4-25 Proposed Budget underwent a thorough review and in- depth analysis.

Funding requests contained herein ensure both short -and-long term fiscal sustainability , while committing resources to achieve the City Council’s goals.

50 ii

Recommended budget adjustments contained in the Proposed Budget are based on operational needs, the provision of essential core services to the community and the effective implementation of the City Council’s stated Goals and Priorities.

Overview of FY 2024-25 Proposed All Funds Budget

The Fiscal Year 2024-25 Budget reflects the operating and capital spending plans for the General Fund, Special Revenue Funds, Capital Project Funds, and Internal Service Funds. The total proposed budget for all funds is $240.1 million, an increase of $6.1 million, or 3 percent compared to the Fiscal Year 2023-24 Adopted Budget of $234 million. Table 1 illustrates these amounts.

The All Funds Budget for the City includes governmental, proprietary and internal service funds, grants and other restricted funds designat ed for specific services and purposes provided by higher levels of government (i.e. Federal, State and County governments and agencies). Many of the City’s special and restricted funds receive ongoing revenue streams, while some are one-time competitive grants. All Funds in the City’s ledger r equire 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’s General Fund 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.

Operating Budget
The proposed increase of $11.2 million, or 6 percent, for a total of $ 199.5 million in the Operating Budget’s portion of the FY 202 4-25 All Funds Budget is comprised of adjustments needed to fully fund negotiated labor contracts ($5.8 million), a $2.5 million increase in the CalPERS retirement plan; $400,000 million for recruitment and retention incentives for public safety to retain tenured and experienced staff in our Police and Fire and Rescue Departments and ensure adequate succession planning; an additional 51 iii

$200,000 in the Police Department budget to fund $150,000 for a Wellness Program and $50,000 for the replacement of a K9 police dog and new jail contract for intoxicated female arrests, an ARPA budget increase of $1.8 million to fund the Housing Trust Fund (for a total of $2.5 million), and an increased budget allocation of $700,000 in the Fire Department’s budget to fully fund contractual cost increases in the Ambulance Program and Emergency Medical Supplies.

The Operating Budget also addresses the City Council’s Goal to “Recruit and Retain High Quality Staff”, by annualizing compensation adjustments made in certain classifications to align employee compensation with current market levels to attract and retain staff.

Housing Trust Fund

The City Council provided staff direction for the creation of a new fund, the Housing Trust Fund, to set aside funding for the development of affordable housing. The Proposed Budget includes a transfer of $2.5 million from American Rescue Plan (ARPA) Funds into the new ly created Housing Trust Fund for seed money towards affordable housing development. The City Council has emphasized the importance of developing affordable housing for residents of Costa Mesa and this new F und will assist in creating a pathway to achieving the long-term goal of housing affordability for different income levels.

Arts and Culture Master Plan

The FY 202 4-25 Proposed Budget include s full funding for year three of the Arts and Culture Master Plan for $393,494, of which $238,300 is expected to be funded through the ½ cent Cannabis tax allocation for the Arts, and the remaining $ 72,894 will be funded by utilizing FY 2023-24 year-end savings.

Transfers Out

Transfers Out from All Funds total $12.6 million, a decrease of $1.9, or 13 percent from FY 2023-24. Of that total, $9.7 million are Transfers Out from the General Fund into two funds:
$6.85 million into the Capital Improvement Fund , $2.85 million into the Information Technology Replacement Fund.

Capital Assets
Needs (CAN)

On March 3, 2020, the City Council updated the City’s Financial and Budget Policies providing that the City allocates a minimum of five percent of General Fund revenues to fund capital expenditures and reallocat e one and a half percent previously dedicated to the Capital Facilities Account to the City’s Information Technology needs. The Proposed FY 2024-25 General Fund Budget includes $6.8 million to fund investments to the City’s 52 iv

infrastructure and capital assets, and to fund existing debt service of $2.8 million for the Lions Park Capital Projects Bonds; and $2.8 million for the Five-Year IT Strategic Plan.

Federal American Rescue Plan Ac t (ARPA) Funds

The American Rescue Plan Act (ARPA) of 2021 passed by the United States Congress and signed into law by President Joe Biden on March 11, 2021, is a $1.9 trillion economic stimulus bill providing for a wide variety of funding efforts to offset the economic losses resulting from the worldwide pandemic, COVID-19.

The Proposed Budget includes a transfer of $ 2.9 million from the ARP A Fund from the second tranche of ARPA funding of $13.2 million. This transfer will be deposited into the newly created Housing Trust Fund and the Housing Authority Fund.

The FY 2024-25 Proposed Budget includes the use of the ARPA funds to supplement revenue in the Housing Authority Fund in the amount of $434,308 for the Tenant Eviction Protection Program, and $2.5 million for the newly created Housing Trust Fund. After this proposed transfer, the entirety of all ARPA funds will have been allocated.

Capital Budget

The proposed All-Funds Capital Improvement Program (CIP) budget of $27.9 million is a decrease of $3.2 million, or 10 percent, from the Adopted FY 2023-24 budget.

Additionally,
the Proposed Budget includes information regarding $20.0 million in capital projects costs for Fire Stations 2 and 4 that are recommended to be funded through future bond financing.

Appropriations for the se two projects will be brought to the City Council at the time of requested bond financing; however, this information is being provided to the City Council as part of the FY 2024-25 Proposed Budget to secure overall approval . The FY 2024-25 Proposed CIP Budget was presented at the April 23, 2024 City Council Study Session.

The $27.9 million CIP budget consists of $11 million in transportation projects, $9.2 million in street improvement projects, $5.7 million in facilities improvement projects, $1.1 million in park improvement projects, and $ 900,000 in parkway and median improvement projects. While the Operating Budget represents costs that are expected to be spent each year for City services and programs, the Capital Budget is by nature a multi -year expenditure plan where many of the projects are expended over a multi-year period.

FY 2024-25 Proposed General Fund Budget Overview

The Proposed FY 2024-25 General Fund expenditure budget is a balanced budget and totals $192.5 million. This reflects an increase of $ 12.1 million, or 7 percent, from the FY 2022-23 Adopted Budget of $ 180.3 million. Table 2 is a summary of the FY 2024-25 General Fund Proposed Revenue and Expenditure Budget.

53 v

General Fund Revenue Highlights

The FY 2024-25 Proposed Budget $189.9 million, a $9.5 million, or 5 percent, increase from the FY 2023-24 Adopted Budget. General Fund Revenue is recovering favorably with several categories returning to or above pre-pandemic levels such as Sales and Use Tax, Licenses and Permits, Use of Money and Property, and Fees and Charges. Th ese funds are typically used to fund public safety, parks and community services, development services, and other activities and programs known to residents . The Fiscal Year commencing July 1, 2024, budget will be balanced without the use General Fund reserves or the American Rescue Plan Fund.

Sales and U
se Tax : Sales tax is the largest revenue category in Costa Mesa, and is estimated at $81.5 million, a reduction of $0.9 million, or a 1 percent decrease, from the FY 2023-24 Adopted Budget due to dampened receipts from sellers of general consumer goods, as well as a decline in building and supplies.

Property Tax: A
ll combined Property Tax revenues are estimated at $60.4 million, reflecting a ten percent growth over the prior fiscal year. As a result of the dissolution of the Successor Agency, the property tax revenues that were utilized to pay required payments on obligations are being redirected to the Property Tax revenue. Costa Mesa anticipates $1.4 million in this realignment plus the annual 4% increase normally received from the County.

Transient Occupancy Tax (TOT): Ho
tel tax revenues are projected to continue to surpass
pre-pandemic levels, with an estimated $10.1 million anticipated next year versus the FY 2023-24 Adopted Budget of $9.5 million. As a result of an increase in hotel rates due to higher inflation, as well as the shift from consumers spending less on tangible items and more on experiences.
54 vi

Measure Q Retail Cannabis B
usiness Tax: The FY 2024-25 Proposed Budget includes
an estimated $3.4 million in cannabis taxes, an increase of $350,000, or 11 percent, from FY 2023-24, as the City has already approved over 20 retail storefront and non-storefront businesses. It is anticipated that with these businesses, the projected retail tax revenue will be realized in FY 202 4-25. Also, as previously approved by the City Council, the Proposed Budget has two restricted S pecial Revenue Funds that are financed by the cannabis retail tax: The Arts and Culture Master Plan Fund and the First Time Homebuyers Fund.

FY
2024-25 General Fund Budget Expenditure Highlights

The Proposed Operating General Fund Budget for FY 2024- 25 reflects total expenditure of $189.9 million. Of this amount, $177.2 million in operating costs represents an increase of $11.9 million, or seven percent, from the current year’s adopted operating budget of $165.4 million. The General Fund transfer of $3.3 million to the Equipment Replacement Fund was reclassified from a transfer out to an internal rent category for consistency reporting purposes. The remaining $9.7 million represents the Transfers Out to the Capital Improvement Fund, and the Information Technology Fund described earlier. The FY 2024- 25 Proposed Budget for expenditures includes the following significant items:

• A $2.9 million allocation for the City Council approved Five- Year Information Technology Strategic Plan (Year 5);
55 vii

• A $2.3 million increase in the annual required CalPERS contributions; • An additional $500,000 million in funding for medical, dental and vision benefits and $5.5 million in compensation increase as per contractual MOU requirements; • A $0.4 million increase for recruitment and retention incentives for public safety to help retain tenured and experienced staff in our Police and Fire and Rescue Departments for adequate succession planning;
• An increased budget allocation of $700,000 to the Fire and Rescue Department for the Ambulance Program and emergency medical supplies (these expenses are offset by an increase the ambulance program revenue);
• The continuation of the $4.3 million vacancy factor (negative appropriation); and No use of General Fund Reserves or ARPA funds to balance the General Fund

56 viii

Table 3 - Breakdown of General Fund Appropriations by Department FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Department Actual Actual Actual Actual Adopted Proposed City Council $698,817 $644,712 $867,909 $834,337 $750,150 $874,089 City Manager * 7,765,950 6,068,680 6,505,480 7,573,363 8,680,554 9,594,377 City Attorney 1,102,741 968,029 958,775 988,108 1,050,000 1,086,750 Finance 4,369,638 4,485,375 3,811,155 4,271,188 5,590,659 6,073,764 Parks and Community
Services 7,298,474 7,414,732 6,379,328 7,371,372 7,954,828 9,037,068 Information Technology 3,191,744 3,760,148 4,104,946 5,133,365 5,923,476 6,402,558 Police 50,525,724 48,905,944 53,504,411 55,874,470 59,221,389 61,919,851 Fire and Rescue 28,865,368 27,042,315 32,298,517 33,480,396 35,785,123 37,772,922 Development Services 6,950,075 6,325,666 7,522,770 8,229,755 9,256,476 9,911,803 Public Works 19,209,987 17,801,071 19,517,456 20,413,479 22,457,898 23,659,001 Non-Departmental 11,475,099 11,614,781 27,397,679 32,457,225 23,656,488 26,274,994 TOTAL $142,155,502 $136,637,270 $162,868,426 $176,627,059 $180,327,041 $192,607,177 *City Manager's Department includes City Clerk, Human Resources, Risk Management, Sustainability and Homeless Services.

Staffing Levels

The FY 2024-25 Proposed Budget includes 602 full-time employees, which includes FY 2023-24 amendment staffing adjustments of a net 12 FTEs. The Proposed Budget incorporates an additional 2 full-time equivalents. W ith the proposed changes, full-time staffing levels are still lower than FY 2009-10 recession levels.

Table 4 - Budgeted Citywide Staffing Levels

611
498 497 465 466 477 478 479 477 480 492 502 530 550 588 600 602 0 100
200
300
400
500
600
700
Table of Organization
(Full-Time Employees)
FY 09-10 to FY 24-25
57 ix

Table of Organization reflecting 60 2 full-time employees , and 99.98 part-time employees for a total of 701.98.

The Proposed Budget includes a net of 2.6 new positions to the Table of Organization and the General Fund.

Case Management and Housing Navigation Services
- The City Manager’s Department is
requesting an increase of three (3) Community Outreach Workers to provide in-house case management and housing navigation services. By having this function in-house, case management efficiencies can be realized that could result in better overall outcomes and potentially more expedient housing placements for clients at the shelter.

Tenant Eviction Protection – A
t the May 7, 2024, City Council meeting, staff provided an update on the Tenant Eviction Protection Program and related services to residents facing eviction and potential homelessness. The program has resulted in a 50 percent reduction in the number of eviction notices issued to residents. In November 2023, when the Ordinance was adopted, the City Manager requested and was granted authority for up to four additional positions, if needed, to properly administer the program: one Community Outreach Worker, (and a second, if needed); one (1) Senior Planner; and, one (1) Code Enforcement Officer. Of the four positions authorized, only three were filled.

T
he Code Enforcement Officer position remained vacant as there was no measurable work related to the new Ordinance that could not be handled by existing Code Enforcement Officer positions. The Senior Planner was filled and remains in the Proposed Budget for next year. The two Community Outreach Worker positions were filled quickly to help make an immediate impact and reduce the number of no-fault evictions. However, at this time, there is only sufficient workload to necessitate one Community Outreach Worker to support residents in risk of evictions. In the past six months, twenty-five families have been served by the City. Further , certain aspects of the tenant protection program have been absorbed by the Constituent Services Team further reducing the need for two Outreach Worker positions. Moreover, one of the Outreach Worker positions will soon be vacant.

As such, the Proposed Budget reflects a realignment of the staffing level for this program from four to two positions. This is both programmatically and fiscally prudent as the funding source for these positions is ARPA, which will end after 2025.

Finance Department is proposing to add a part -time Account Specialist II to support processing invoices for payments in accounts payable. This position will be fully -funded by the existing operating budget in the Finance Department. The Police Department is converting a part-time Account Specialist II to a full-time position. Lastly, the Public Works 58 x

Department is requesting to add a part-time Maintenance Worker to assist with the Signs and Markings Program within the Department.

St rengthen the Public’s Safety

The FY 20 24-25 Proposed Budget includes $99.7 million as the City’s commitment to public safety comprised of both the Police and Fire Departments. The public safety budgets make up more than 52 percent of the General Fund Proposed Budget at 32 percent for Police and 20 percent for the Fire and Rescue Department , respectively. Of the 602 Citywide full-time personnel, approximately 38 percent are sworn, which is on level with funding levels prior to the Great Recession.

The Police Department budget now contains 142 full-time sworn personnel. The Proposed Budget includes the convers ion of three part-time positions to full -time, two that were approved at mid- year. The Police Department also manages the entire Animal Services and Enforcement Program. The reorganization aligns with the City Council Goal – Strengthen the Public’s Safety and Improve the Quality of Life.

The Fire and Rescue Department contains 85 full -time sworn personnel. T he Fire and Rescue Department’s salaries and benefits budget increased by a net of $1.3 million, mostly due to labor contractual agreements and longevity pay. Additionally, the Proposed Budget includes a $7 00,000 increase in the department’s ambulance program, which is wholly offset by an increase in revenue.

Diversify, Stabilize and Increase Housing to Reflect Community Needs

To support affordable housing, $ 2.5 million is recommended to be allocated from ARPA towards a Housing Trust Fund to assist with affordable housing development . The Proposed Budget includes continued funding for the City’s homeless outreach and bridge shelter programs and operations of $ 3.7 million. One project forthcoming includes an additional 15 beds for the permanent Bridge Shelter for Behavioral Health funded by a County of Orange Health Care Agency ( OCHCA) Grant. Furthermore, the Development Services Department will work on the implementation of the Affordable Housing Ordinance. The ordinance will ensure that new housing projects will provide a certain percentage of its housing units as affordable units to moderate, low, and/or very low - income households.

59 xi

Advance Environmental Sustainability and Climate Resiliency

To achieve environmental sustainability and climate resiliency, the Proposed Budget includes $300,000 in funding for a water quality program to monitor the City’s compliance with the National Pollutant Discharge Elimination System (NPDES). This program will coordinate and implement the Santa Ana Regional Water Quality Board (Regional Water Board) directives for compliance with the Federal Clean Water Act and California’s Porter- Cologne Water Quality Control Act, as it relates to City drainage into the Santa Ana River and the Newport Bay. Furthermore, there will be inspections related to commercial/industrial sites, as well as construction sites , and enforcement connected to illicit discharge.

Transfers Out

The General Fund Transfers Out proposed budget of $9.7 million to provide full funding for the Capital Asset Needs (CAN) requirement of five percent of General Fund Revenues, and 1.5 percent towards the Information Technology Replacement Fund to invest in the City Council approved IT Strategic Plan, where there is a significant need to update and maintain the multitude of software systems in the City.

The American Rescue Plan Fund includes $2.9 million Transfer Out to fund $2.5 million for the Housing Trust Fund, and $454,308 into the Housing Authority Fund to support the Tenant Eviction Protection Program.

GENERAL FUND RESERVES OVERVIEW
The City continues to demonstrate strong fiscal prudence and controls on spending. The combined commitment for emergency reserves including the declared disaster and economic reserves, is indicative of financial discipline. The General Fund reserves are currently at $59.0 million and exceed the City Council policy of $55.0 million by $4.0 million.

60 xii

Table 6 - General Fund Balance Overview

Fund Balance
Category
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24
Audited Audited Audited Audited Estimate
Committed
Declared Disasters $14,125 $14,125 $14,125 $14,125 $14,125 Self-Insurance 2,000 2,000 2,000 2,000 2,000
Economic Reserves 9,000 9,000 9,000 9,000 9,000
Assigned
Compensated
Absences 5,036 5,920 5,584 6,210 6,210
Police Retirement 1%
Supplemental 2,365 2,275 1,885 1,737 1,737
Workers Compensation 1,000 2,000 2,000
Facilities Reserve 2,000 2,000 2,000
Strategic Plan Project 2,000 2,000 2,000
Section 115 Trust 1,750 - - -
Restricted
Pension and OPEB - 1,778 3,061 3,178 3,178
Non-spendable 362 965 604 459 459
Unassigned 18,825 17,429 16,517 16,328 16,328
Total Fund Balance $53,463 $53,492 $57,776 $59,037 $59,037

CONCLUSION

The Fiscal Year 2024 -25 Proposed Budget reflects a strong commitment to our City Council, residents and community partners for high quality core public services and a commitment to fulfill the City Council’s highest goals and priorities.

It is our hope and belief that the FY 202 4-25 Proposed Budget theme “When We All Pull Together” represents the values of the City of Costa Mesa in helping to improve the quality of life for all of its residents, no matter their current station in life.

I would like to thank the Finance Department and its Budget Team, as well as the Executive Team and their managers and departmental budget liaisons , for their commitment in preparing the FY 2024-25 Proposed Operating and Capital Improvement Budget. With the City Council’s leadership, Costa Mesa will continue to collaborate with residents and community partners to ensure access to services and healthy, sustainable neighborhoods for all who have chosen to call Costa Mesa home.

Respectfully submitted,

Lori Ann Farrell Harrison
City Manager
City of Costa Mesa

61 City Council Goals
In January 2024, the City Council conducted a Strategic Planning workshop identifying key priorities, as well as a New Mission Statement for Costa Mesa:
“THE CITY OF COSTA MESA SERVES OUR RESIDENTS, BUSINESSES, AND VISITORS BY PROMOTING A SAFE, INCLUSIVE, AND VIBRANT COMMUNITY” In addition to a new Mission Statement, five new Strategic Planning Goals were developed:

GOAL #1:

Strengthen the Public’s Safety and Improve the Quality of Life Strategic Objectives:
a. Enhance the Communications and Engagement Plan to support the public’s health, safety and quality of life and present results to the City Manager b. Present a plan to reduce collisions and injuries on roadways, including providing 3-5 options for City Council direction

c. Engage the community to obtain feedback on the community’s sense of safety and well-being and present results to the City Council

d. Update the City Council on the Open Space Master Plan, with a focus on access to parks e. Present options to the City Council for a behavioral health response model f. Identify, develop and implement a measurement tool(s) to determine the effectiveness of the City’s communications and public engagement with all segments of the community

GOAL #2:

Achieve Long-Term Fiscal Sustainability
Strategic Objectives:

a. Develop and define a quarterly report format, including financial metrics, to improve fiscal transparency and report to the City Council and FIPAC b. Secure a consultant for the Economic Development Strategic Plan

c. Procure and implement an upgrade of the public safety systems, subject to Dept. of Justice approval, and citywide database servers

d. Provide an update to the City Council regarding the state of retail cannabis implementation, including revised revenue projections
Proposed Budget for
Fiscal Year
62 GOAL #3:

Recruit and Retain High Quality Staff
Strategic Objectives:
a. Develop recommendations for City Council consideration regarding increased staffing to address critical needs.
b. Develop a framework for a market analysis of employee compensation for hard-to-fill positions and present the results to the City Manager.
c. Issue a Request for Proposal for a consultant who will identify opportunities to innovate and modernize recruitment, hiring and retention through succession and talent management planning. d. Develop a framework for a robust training, mentorship and leadership development program and present the results to the City Manager.

GOAL #4:

Diversify, Stabilize and Increase Housing to Reflect Community Needs
Strategic Objectives:
a. Present to the City Council opportunity sites for potential motel conversions with site control options b. Present to the City Council for action necessary code amendments to address SB 8, 9, and 10 c. Initiate and convene a Citizens Advisory Group to discuss Measure Y and Housing Element compliance d. Present to the City Council for action the Housing Element e. Present to the Planning Commission a draft Inclusionary Housing Ordinance f. Initiate a draft STR Ordinance and an evaluation of program implementation options g. Present to the City Council for consideration a development plan and land use documentation for affordable senior housing at the Senior Center site GOAL #5:

Advance Environmental Sustainability and Climate Resiliency Strategic Objectives:
a. Present the Pedestrian Master Plan update to the City Council for direction b. Develop a scope of work for the Climate Action and Adaptation Plan and present to the City Council for action

c. Provide an update of the Stormwater Management Master Plan to the City Council d. Re-evaluate the existing Municipal Sustainable Policy, including landscape, organic waste and infrastructure planning and present the results to the City Council for action Budget
Message
63 10 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
64 11City of Costa Mesa, California 65
General Information

GENERAL

INFORMATION
66 2City of Costa Mesa, California 67
City Manager
City Attorney
Finance Director
Director of Parks and Community Services
Director of Information Technology
Chief of Police
Fire Chief
Director of Development Services
Director of Public Works
Lori Ann Farrell Harrison
Kimberly Barlow
Carol Molina
%ULDQ*UXQHU
Steve Ely
Ronald Lawrence
Daniel Stefano
9DFDQW
Raja Sethuraman
City Leadership
City Council
City Officials

JOHN STEPHENS
MAYOR

JEFFREY HARLAN

MAYOR PRO TEM
DISTRICT 6

DON HARPER

COUNCIL MEMBER
DISTRICT 1

LOREN GAMEROS

COUNCIL MEMBER
DISTRICT 2

MANUEL CHAVEZ

COUNCIL MEMBER
DISTRICT 4

ARLIS REYNOLDS

COUNCIL MEMBER
DISTRICT 5

ANDREA MARR

COUNCIL MEMBER
DISTRICT 3
3 Leadership
City Council

JOHN STEPHENS
MAYOR

JEFFREY HARLAN DON HARPER LOREN GAMEROS

MAYOR PRO TEM COUNCIL MEMBER COUNCIL MEMBER
DISTRICT 6 DISTRICT 1 DISTRICT 2

MANUEL CHAVEZ ARLIS REYNOLDS ANDREA MARR

COUNCIL MEMBER COUNCIL MEMBER COUNCIL MEMBER
DISTRICT 4 DISTRICT 5 DISTRICT
City Officials
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general
InforMatIon
69 History of Costa Mesa
Located on the “coastal tableland” above Newport Bay, Costa Mesa was once grazing grounds for cattle belonging to the Mission San Juan Capistrano. At the beginning of the 19th Century, missionaries built an adobe way station or “estancia” for the vaqueros who tended the herds. This structure still stands at 1900 Adams Avenue and was restored and transformed by the City into a museum. In 1810, this same area was a part of the Spanish land grant of Santiago del Santa Ana made to Jose Antonio Yorba. By 1880, settlers had begun buying portions of the rancho from Yorba’s heirs and in the same decade established the town of Fairview. A schoolhouse and church were built near the present intersection of Harbor and Adams, and a 25-room hotel accommodated visitors to the nearby hot sulfur s prings. B ut i n e arly 1 889, a s torm w ashed o ut t he r ailroad a nd b rought fi nancial d isaster t o t he c ommunity which soon reverted to farming country.

By this time, the little town of Harper, named after a nearby rancher, had emerged along side the Santa Ana and Newport R ailroad. I ts fi rst b usiness, O zment’s G eneral S tore, s tood o n t he c orner o f N ewport a nd 1 8th S treet a nd contained t he C ity’s fi rst p ost offi ce, e stablished i n 1 909. O n M ay 1 1, 1 920, H arper offi cially c hanged i ts n ame t o Costa Mesa, which means “coastal tableland” in Spanish and continued as an agricultural community, growing sweet potatoes, corn, tomatoes, strawberries, and apples.

Building and oil drilling industries were just beginning to bring new growth to the City when the Depression hit Southern California. Industries collapsed and the local bank closed. More disaster followed when the 1933 earthquake shook the town, damaging businesses and the Main School. Soon after, the school was rebuilt and continued to operate as the Clara McNally School. These buildings are now used for school administrative and service purposes.

World War II brought many thousands of people to the area for training at the Santa Ana Army Air Base, located on what is now the Orange County Fairgrounds, Orange Coast College, and the present site of the Civic Center. When the war ended, many of these men returned with their families to begin a population boom in the City.

On June 29, 1953, the City was incorporated and a City Council-Manager form of government was chosen. The new City had an area of 3.5 square miles and a population of 16,840. Now, the City has an area of 16.8 square miles and the population has increased to 109,423 as of July 2023.

Today, Costa Mesa is a major commercial and industrial center of Orange County. The City, which formally adopted the slogan “The City of the Arts” in late 1984, is home to the Orange County Performing Arts Center and the Tony Award-winning South Coast Repertory Theater. The Center includes a 3,000-seat facility, which was completed in 1985. In September 2006, the 2,000-seat Henry and Renee Segerstrom Concert Hall and 500-seat Samueli Theater o pened w ith g reat s uccess. T he C oncert H all i s t he n ew h ome t o O range C ounty’s P acific S ymphony a nd Pacific Chorale.

Costa Mesa also offers world-class shopping and dining experiences in and around South Coast Plaza. Home to large corner stores like Nordstrom’s, Macy’s, Saks Fifth Avenue, and Bloomingdale’s, South Coast Plaza also offers smaller specialized stores like Tiffany & Co., Sugarfina, Kate Spade, and Coach. The South Coast Plaza area also offers a variety of fine dining that includes Din Tai Fung, Vaca, AnQi Bistro, The Capital Grille, and Water Grill.

This history has made and continues to make the City of Costa Mesa a destination for all experiences. 5 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
70 Costa Mesa
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8City of Costa Mesa, California
general
InforMatIon
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9 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
74 Miscellaneous Statistics

GENERAL
Date of Incorporation June 29, 1953
Form of Government Council-Manager
Classification General Law
Area (in square miles) 16.8
Population 109,423
Acres Zoned for Industry 1,026
Acres of Open Space 1,039
Post Offices 2

Miscellaneous Statistics

FIRE PROTECTION
Number of Fire Stations 6
Number of Sworn Fire Fighters 85
Fire Insurance Rating Class 2

POLICE PROTECTION
Number of S worn P olice O fficers 142

STREETS, PARKS and SANITATION
Miles of Streets (in lane miles) 522
Miles of Alleys 15
Trees, Street 25,000
Park Sites 30
Skate Park 1
18-hole Public Golf Courses 2
Miles of Storm Drains 45.5
Miles of Sewers 325.7
Sanitation Pumping Stations Education Facilities 20

EDUCATION FACILITIES
Elementary Schools 14
Junior High Schools 2
High Schools 4
2-year Community College 1
Private Schools 17
Public Libraries 2
10City of Costa Mesa, California
general
InforMatIon
75 Budget Guide
The p urpose o f the C ity o f Costa M esa’s b udget i s to s erve a s a b lueprint f or p roviding C ity s ervices a nd a s a working fi nancial p lan f or t he fi scal y ear. I t also r epresents t he offi cial o rganizational p lan b y which C ity p olicies, priorities, a nd p rograms a re i mplemented. I t provides t he m eans t o communicate t o the r esidents, b usinesses, a nd employees h ow t he C ity’s fi nancial s ources a re u sed t o provide s ervices t o the c ommunity. T he b udget i ncludes both t he o perating c osts t o manage t he C ity a nd t he c apital i mprovement p rojects t hat t he C ity p lans t o undertake during the fiscal year.

The b udget i s organized b y fund, d epartment, d ivision, p rogram, a nd b y account. A fund i s defined a s a fi scal accounting e ntity w ith a self-balancing s et o f accounts r ecording c ash a nd o ther fi nancial r esources, t ogether with a ll r elated l iabilities a nd b alances, w hich a re s egregated f or t he p urpose o f carrying o n specific a ctivities in accordance w ith s pecial r egulations, r estrictions, o r limitations. A department ( e.g., P olice D epartment) i s an organizational u nit w ith d ivisions ( e.g., P olice S upport S ervices) a nd w ithin e ach d ivision i s a s pecific p rogram (e.g., C rime I nvestigation). L ine a ccounts p rovide t he d etails o f the t ype o f expenditure t hat e ach d epartment/ division/program spends e.g., salaries, benefits, supplies, and so forth.

Budget Preparation Overview
Budget Message: This s ection i ncludes t he C ity M anager’s t ransmittal l etter t o the C ity C ouncil a nd d escribes what i s in t he b udget, i ncluding b udget i ssues a nd p olicies t hat l ead t o the d evelopment o f the b udget. I t also includes the City Council’s Goals which direct the budget development process.

General Information:

This s ection i ncludes t he o rganizational c hart, c ity l eadership, t he c ommunity p rofile, t he budget g uide, b udget p rocess, fi nancial a nd b udget p olicies, a s w ell a s t he d escription o f each f und. T he f unds are l isted b y fund t ype: G overnmental F unds ( including t he G eneral F und, S pecial R evenue F unds, C apital P rojects Funds, and Debt Service Funds), and Proprietary Funds (which include the Internal Service Funds).

Summaries of Financial Data:

T his s ection p rovides a budget o verview, a variety o f financial a nalyses, s uch as the p ie c harts o f resources a nd a ppropriations, m ulti-year b udget c omparisons, r evenue d etails/narratives w ith historical trends, and a summary of personnel changes by department.

Departmental Budget Details: This s ection d ivides t he b udget b y department. I t starts w ith t he C ity C ouncil.

The r eader w ill fi nd a narrative o f the d epartment d escribing e ach d ivision, a n organizational c hart, p rogram accomplishments and goals, and performance measures/workload indicators. This section also provides the financial d ata o f each d epartment w hich i nclude m ulti-year c omparisons o f expenditures s orted i n several w ays:
by funding s ource, b y division, p rogram, a nd e xpenditure c ategory. T he l ast d epartment i s the N on-Departmental which i s not a n actual d epartment, i t is m erely a cost c enter t o house e xpenditures s uch a s debt s ervice p ayments and transfers outs, which are not attributed to a specific department.

Capital Improvement Program: This s ection p rovides fi nancial s tatus o f the o ngoing c apital i mprovement p rojects, a summary o f the c apital i mprovement p rojects p lanned f or t he y ear b y category a nd b y funding s ource, a nd project d etail f orms t hat i nclude t heir d escriptions, f unding s ources, a nd t he e stimated c ost o f each p roject. T his section also includes a five-year capital improvement project schedule.

Appendix: T his i s the fi nal s ection o f the b udget b ook w hich i ncludes a brief h istory o f the C ity, m iscellaneous statistics ( such a s date o f incorporation, f orm o f government, p opulation, e tc.), c ommunity p rofile ( provides demographics i nformation, a mong o ther t hings), a glossary o f budget t erms, a listing o f acronyms u sed t hroughout the b udget d ocument, v arious s tatistical d ata a bout t he C ity’s d ebt o bligations, a nd a per c apita e xpenditure comparison with other jurisdictions contiguous to Costa Mesa. 11 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
76 Budget Process
Operating Budget
Each year, the Finance Department coordinates the preparation of the following fiscal year’s budget. The information contained in the budget i s the end product of a thorough financial review performed t hrough t he combined e fforts of City staff.

The C ity’s b udget p rocess b egins i n January w ith a kick-off m eeting w ith a ll d epartments. Th e C ity M anager o utlines t he g oals a nd directives f or t he d evelopment o f the c oming y ear’s b udget. T he F inance D epartment d istributes t he b udget c alendar, i nstructions, forms, a nd b udget a nalysis t o the d epartments. T he M aintenance S ervices s taff c oordinates t he d epartmental b uilding m odification and vehicle replacement requests while Engineering coordinates the capital improvement project requests.

Each d epartment i s responsible f or d eveloping t heir o wn b udget. A fter t he d epartments h ave s ubmitted t heir b udget r equests, t he Finance Department reviews each request, analyzes all supporting documentation, and compiles the data. The budget team then calculates the total amount requested including estimated revenues and projected fund balances.

The City Manager and Finance Department hold departmental budget meetings to discuss each department’s requests and obtains additional i nformation, i f necessary. F ollowing t hese m eetings, l ine i tem r equests a re a djusted i n accordance w ith t he C ity M anager’s funding decisions. This budget-making process takes place from February through May.

Once t he b udget i s adopted b y City C ouncil, t he C ity s taff i ncorporates t he b udgetary d ata i nto the C ity’s a ccounting s ystem. S taff then issues the adopted budget document and submits it for both the national and the state budget awards program. On an ongoing basis, t he F inance D epartment m onitors b udget p erformance u sing m onth-end r eports, w hich a re a vailable t o the d epartments throughout the year.

Capital Budget
The City maintains a rolling five-year Capital Improvement Program (CIP). In October/November of each year, the Public W orks D epartment s olicits p roposals f rom t he o ther C ity d epartments f or i nclusion i n the c oming y ear’s capital improvement projects budget. Around the same time, the Finance Department provides Public Works the estimated fund balances available for appropriation for CIP. These fund balances usually come from Special Revenue F unds a nd C apital P rojects F unds. B oth t hese f und t ypes a re e armarked f or s pecific u ses. T he G eneral Fund p rovides f unding f or C IP b ased o n the C apital A sset N eeds O rdinance a nd i n t urn, c ash i s then t ransferred to the Capital Improvement Projects Fund, where the projects will reside.

Public Works staff then prepares the capital project detail forms, which provide detailed information about the proposed c apital p roject. T ypically, a project c osting $ 30,000 or more ( with s ome e xceptions d epending o n the t ype of project) i s categorized a s a c apital i mprovement p roject. O thers, c osting l ess, c ould b e included i n consolidated Building Modification projects. These are routine maintenance and/or repairs of City buildings and facilities.

During the departmental budget meetings, the City Manager and staff review the various proposed projects. After the C ity M anager’s e valuation o f what w ill b e included i n the p roposed b udget, t he C IP i s submitted t o the F iPAC Committee t o review a nd i s presented t o the P lanning C ommission t o determine i f the p rojects c onform t o the General P lan. T he p roposed C IPs r elating t o parks a re a lso s ubmitted t o the P arks & R ecreation C ommission f or comments and recommendations.

The F iPAC C ommittee w ill b e p resented t he p roposed C IP o n April 1 8, 2 024. T he C IP w as p resented t o the C ity Council at the A pril 23, 2024 study session.

Budget and Funding Accounting
Basis o f Budgeting
The C ity u ses t he m odified a ccrual b asis i n budgeting g overnmental f unds. T his m eans t hat o bligations o f the C ity, including o utstanding p urchase o rders, a re b udgeted a s appropriations a nd r evenues a re r ecognized w hen t hey are b oth measurable and available to fund current expenditures.

The C ity d oes n ot h ave a n enterprise f und. H owever, t he C ity d oes u tilize t he i nternal s ervice f unds f or i ts fl eet services operations, self-insurance program, and information technology replacement program. Under the internal service fu nds, t he b udget i s prepared o n a ful l a ccrual b asis. T his m eans e xpenses a re r ecognized w hen i ncurred and r evenues a re r ecognized w hen d ue t o the C ity. D epreciation e xpense i s not i ncluded i n budgeting f or i nternal service funds but the full purchase price of equipment is included in the budget. 12City of Costa Mesa, California
general
InforMatIon
77 Budget Pre-Kickoff
Meeting
(DEC 2023)
Finance Analyzes Data
and Sends to Dept
(JAN 2024)
Departments Prepare
Prelim Budget info
(JAN 2024)
Finance Department
Reviews Prelim Budget
(JAN-FEB 2024)
Pre-Budget Meetings-
Dept/Finance
(FEB-MAR 2024)
Budget Meetings -
Dept/Finance/CM
(MAR 2024)
Budget Team Meets with
City Manager to ﬁnalize
Prelim Budget
(MAR 2024)
FiPAC Committee
Reviews Proposed
Prelim Budget
(MAY 2024)
Council
Adopts Budget
(JUN 2024)
Finance/IT Upload
Adopted Budget to
Financial System
(JUN 2024)
Finance Prepares
Adopted Budget Book
(JUL 2024)
Finance/Central
Services Prepares
Prelim Budget Book
(MAY 2024)
Prelim Budget Book for
City Manager’s Review
(MAY 2024)
Parks and Planning
Commission Review
Prelim CIP Budget
(MAY 2024)
Council
Reviews Budget
(MAY 2024)
Basis o f Accounting
The C ity u ses t he m odified a ccrual b asis o f accounting f or g overnmental f unds. R evenues a re r ecorded w hen m easurable a nd available t o fund c urrent e xpenditures. E xpenditures a re r ecorded w hen t he s ervices a re s ubstantially p erformed o r the g oods have b een r eceived a nd t he l iabilities h ave b een i ncurred. T he C ity’s i nternal s ervice f unds u se t he f ull a ccrual b asis o f accounting; revenues are recorded when earned and expenses are recorded when incurred.

Budgetary c ontrol i s maintained a t the d epartment l evel w ithin e ach f und. T he C ity a lso m aintains a n encumbrance a ccounting system b udgetary c ontrol. E stimated p urchase a mounts a re e ncumbered p rior t o the r elease o f purchase o rders t o vendors. A t fiscal year-end, all operating budget appropriations lapse, except for ongoing grant projects.

User Fees & Charges
As part o f the b udget c ycle, t he C ity c onsiders u pdates t o its f ees a nd c harges, u sually, a fter t he b udget i s adopted.

The C ity u ses, t o some e xtent, a cost a llocation m ethod f or a dministrative a nd o verhead c harges a s part o f the calculation. A dministrative c osts a re b ased o n staff s alaries a nd b enefits, w hich a re a llocated o n a p ro-rata basis; o verhead c harges a re f or m aintenance a nd o peration c osts w hich a re a lso a llocated i n the s ame m anner.

Both o f these c harges a re a dded t o the c ost o f personnel w ho a re d irectly i nvolved i n the a ctivity f or w hich a fee is charged, w hich i s determined b y the t ime s pent o n that a ctivity m ultiplied b y the h ourly r ate f or s alaries a nd benefits. The City Council conducts a public hearing before adopting the new fees. 13 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
78 Financial And Budget Policies
Introduction
The C ity o f Costa M esa’s l argest fi nancial r esponsibility t o its r esidents i s the c are o f public f unds. F inancial a nd budget p olicies a re d eveloped b y the F inance D epartment a nd C ity M anager i n order t o establish t he f ramework f or the o verall b udget p lanning a nd fi nancial m anagement f or the C ity o f Costa M esa. T hese p olicies s hall p eriodically be reviewed b y the C ity’s F inance a nd P ension A dvisory C ommittee ( FiPAC) a nd a dopted b y the C ity C ouncil.

These p olicies w ill h elp C ity offi cials p lan fi scal s trategy u sing a consistent a pproach c ontributing t o the C ity’s fiscal stability and will provide adequate funding of the services desired by the public.

The C ity M anager w ill p ropose a budget w ithin a reasonable a mount o f time f or t he C ity C ouncil a nd p ublic to review a nd d iscuss i t before a doption. A s per t he C ity’s M unicipal C ode, C ity C ouncil s hall a dopt t he a nnual budget by June 30th of each y ear.

Revenues
Revenues and Grants
The C ity w ill s eek t o maintain a diversified a nd s table r evenue b ase t o protect t he C ity f rom s hort-term fl uctuations in any o ne r evenue s ource. O ngoing r evenues w ill b e projected u sing r ealistic a ssumptions. R evenue f orecasts will b e neither o verly o ptimistic n or o verly c onservative. T hey w ill b e as r ealistic a s possible b ased o n the b est available i nformation. S hould e conomic d ownturns d evelop w hich c ould r esult i n revenue s hortfalls o r fewer available resources, the City will make adjustments in anticipated expenditures to compensate.

One-time r evenues s hall b e limited f or u se o n non-recurring i tems w hich i nclude s tart-up costs, r eserve s tabilization, capital expenses, and early debt retirement.

Fees and Charges for Services
User f ees w ill b e imposed t o cover t he c ost o f services p rovided f or u nique o r narrow s egments o f the c ommunity.

Fees w ill n ormally b e set a t full c ost r ecovery. F ull c ost r ecovery i ncludes d irect a nd i ndirect c osts, o verhead a nd depreciation f or t he p eriod d uring w hich t he f ee w ill b e in e ffect. F ees m ay b e set a t less t han f ull c ost r ecovery (cost o f service m ay b e subsidized) a s the C ity C ouncil d eems n ecessary. F ees w ill b e reviewed a nd u pdated o n an ongoing b asis t o ensure t hat t hey k eep p ace w ith c hanges i n the c ost-of-living a s well a s changes i n methods or levels of service delivery. Fees that are set by State law shall be implemented in accordance with those laws.

Operating & Capital Budget
Consistency with City Council and City Manager Priorities Base o perating b udget r equests s hall b e consistent w ith t he p riorities a nd o perational p lans s et f orth b y the City Council, City Manager, and the City’s Financial Policies. Department Heads are responsible for using these priorities a nd p lans, a long w ith p rogram o utcome i ndicators, t o evaluate e xisting p rograms a nd r edirect e xisting resources as needed for greater efficiency, to reduce cost, and minimize the requests for additional resources.

Balanced Budget
A balanced b udget m eans t hat o perating r evenues m ust f ully c over o perating e xpenditures, i ncluding d ebt s ervice.

Under t his p olicy, i t is a llowable f or t otal e xpenditures t o exceed r evenues i n a g iven y ear b y the u se o f fund b alance.

However, i n that s ituation, b eginning u nassigned f und b alance c an o nly b e used t o fund c apital i mprovement p lan projects or other o ne-time, n on-recurring e xpenditures. B udgets for f unds outside t he G eneral F und a re b alanced to the funds’ own revenue sources without General Fund subsidy unless previously approved by the City Council.

Salaries and Benefits
The F inance D epartment w ill s et t he r egular s alary a nd e mployee b enefits b ase b udgets b ased o n k nown c hanges in b argaining u nit M OUs, r etirement r ates, a nd o ther e mployee b enefit c osts. T he F Y 2019-20 A dopted B udget added a v acancy f actor f or e ach o f t he f ollowing d epartments: P arks a nd C ommunity S ervices ( 6%), a nd P olice (8%). T he F Y 2 024-25 Proposed B udget m aintains t he m ethodology i ncorporated i n F Y 2 021-22 w hich s et d ollar amounts for Parks & Community Services and Police, and reduced the attrition for the Information Technology Department.

12City of Costa Mesa, California
general
InforMatIon
79 Maintenance and Operations
Maintenance a nd o perations s hall b e budgeted a t the s ame l evel a s current y ear b udget t o the e xtent t hey a re necessary t o support b asic o perations, C ouncil, a nd C ity M anager’s g oals. B udgeted b ase a mounts m ay b e reduced if an a nalysis o f actual u sage r eveals o ngoing o ver-budgeting p ractices. O ne-time i tems a pplicable o nly t o past years operations may be removed from the base.

Percentage of General Fund Budget for Capital Expenditures The C ity s hall a llocate a minimum o f five p ercent ( 5%) o f annual G eneral F und r evenue t o the C apital A sset f und.

The C apital f unds a re t o be u sed f or t he c onstruction, d esign, e ngineering, p roject m anagement, i nspection, contract a dministration, a nd p roperty a cquisition o f City-owned o r operated f acilities. C apital a sset f unds m ay also b e applied t oward d ebt o bligations c reated t o fund c apital a ssets w here t he i ndebtedness o riginated a fter October 15, 2018.

For p urposes o f this p olicy, C apital a ssets a re d efined a s fixed a ssets w ith a value g reater t han $ 30,000 that a re stationary i n nature i ncluding, b ut n ot l imited t o, p ublicly o wned o r operated s treets, h ighways, b ridges, s idewalks, curbs, g utters, a lleys, s torm d rains, t rees a nd l andscaping, m edians, p arks, p laygrounds, t raffic s ignals, s treetlights, fences, f acilities, a nd w alls. C apital a ssets a re d efined a s City-owned o r operated b uildings i ncluding, b ut n ot limited t o, C ity H all, C ivic C enter, P olice D epartment, O ld C orp Y ard, N ew C orp Y ard, fi re s tations, l ibraries, a nd community c enters. T hese e xpenditures c an b e budgeted i n either t he G eneral F und o r Capital I mprovements Fund. D uring a n economic d ownturn o r in t he e vent o f a d isaster t hese a llocated f unds c ould b e used a s a t ype of reserve for operations upon approval by a supermajority of the entire City Council (5 votes).

Percentage of General Fund Budget for Information Technology Expenditures The C ity w ill a llocate a minimum o f one a nd o ne-half p ercent ( 1.5%) o f General F und r evenue t o the I nformation Technology R eplacement F und. T he t echnology f unds a re t o be u sed f or h ardware, s oftware, s ervices, s ystems and supporting infrastructure to manage and deliver information.

For p urposes o f this p olicy, I nfrastructure E xpenditures a re d efined a s expenditures o n funding t he i mplementation of the C ity’s I nformation T echnology S trategic P lan, r eplacement, m aintenance, o r improvement o f the C ity’s information t echnology a nd/or for s taffing f or t he i mplementation o f infrastructure n eeds. D uring a n economic downturn o r in t he e vent o f a d isaster t hese a llocated f unds c ould b e used a s a t ype o f reserve f or o perations u pon approval by a supermajority of the entire City Council (5 votes).

Contingencies
A contingency o f up t o $ 1.0 million i s the n ormal p olicy a mount. T hese a mounts a llow t he C ity M anager t o retain budget fl exibility f or o perations d uring t he fi scal y ear. T he F inance D epartment a nd C ity M anager w ill a ccount for r equests a nd a pprovals o f the u se o f these f unds d uring t he fi scal y ear. A status r eport a nd a llocation o f the use o f these f unds w ill b e included i n the m id-year b udget r eport. U se o f these f unds, a s with a ll o ther f unds, w ill comply w ith t he C ity P urchasing P olicy a nd P rocedures. F or F Y 2024-25, t he C ontingency a llocation r emained a t $500,000 to the Non-Departmental Adopted budget.

Requests for Budget Increase
All r equests f or b udget i ncreases r equire a n evaluation t hat o utlines t he d epartment’s intended o utcome(s).

Multiple r equests a re r anked i n order o f the d epartment’s priority f or a pproval. D epartment H eads w ill c onfirm t hat all potential alternatives for redirecting existing resources have been examined and that lower priority items have been reduced or eliminated in order to free up existing resources before asking for an increase.

The F inance D epartment a nd t he C ity M anager w ill c onduct a mid-year r eview o f prior y ear b udget i ncreases to determine w hat p rior y ear b udget i ncreases w ill b e funded b ased o n funding a vailability. F unding f or t hese increases will continue if the F inance Department, the City Manager, and the requesting department agree that:
■ They meet the performance expectations
■ They merit continuation
■ They are still relevant to the department’s mission, and ■ Sufficient funding exists.

13 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
80 Five-Year Financial Forecast
The City will forecast its General Fund revenues and expenditures for each of the next five years.

General Expenditure Management
Mid-Year Budget Reviews
The C ity C ouncil w ill f ormally r eview t he b udget t o actual s tatus o f revenues a nd e xpenditures a s soon a s practical and a mend t he b udget, i f necessary. T he m id-year r eview w ill a lso s erve a s an o pportunity f or t he C ity C ouncil to discuss and provide guidance on expectations for the next fiscal year’s budget preparation.

Budgetary Control
The l evel o f budget c ontrol e xists a t the p rogram l evel. A nnual b udgets a re s et a t the i ndividual a ccount l evel however, D epartment H eads w ill b e responsible f or n ot e xceeding t he o verall p rogram b udget. T he F inance Department w ill r eview m onthly b udget t o actual r eports p rovided t o the C ity M anager f or r eview. I t is t he responsibility o f each d epartment t o communicate t o the F inance D epartment w hen p rogram b udgets m ight be exceeded. T his c ommunication i s to b e before t he s ituation o ccurs a nd i nclude t he r eason o r cause f or t he potential situation. At that time, the most appropriate action will be discussed to ensure fiscal balance.

Budget Transfers and Adjustments
Budget transfers are shifts of existing resources between divisions, programs, and accounts. Department Heads are r esponsible f or t he e fficient a nd e ffective u se o f the r esources w ithin t heir d epartmental b udgets a nd a re required t o reallocate e xisting re sources b efore re questing b udget i ncreases. T herefore, t hey a re p ermitted, with t he c oncurrence o f the F inance D epartment, t o make b udget t ransfers o f resources a mong t he a ccounts, programs a nd d ivisions w ithin t heir d epartment. I f a d epartment i s unable t o resolve b udgetary i ssues w ithin t heir department b udget, t he C ity M anager m ay a pprove t he t ransfer o f resources b etween d epartments s taying w ithin the t otal a ppropriations p reviously a uthorized b y the C ity C ouncil. E xceptions t o this fl exibility a re t ransfers o ut of salaries and benefits, which require City Manager or Finance Department approval.

The C ity M anager h as t he a uthority t o transfer m oney t o the a ppropriate i tem, a ccount, p rogram, d epartment, or fund t o cover e xpenditures w hich h ave b een a pproved b y the C ouncil, e xcept w here s uch t ransfer i s expressly prohibited in a resolution or ordinance passed by the Council. The City Manager also has the authority to transfer money between and within funds to meet the operational n eeds of the City within established spending limits.

Budget a djustments a re c hanges t hat a ffect t he t otal a mount o f the C ity b udget. T hese i nclude a ppropriation of new grants or other revenues that had not been approved or realized at the time of the budget adoption. These also i nclude i ncreases o r decreases t o unassigned f und b alance f or i tems a pproved b ut n ot s pent i n previous fiscal y ears (i .e. p urchase o rder r ollovers) o r for u nanticipated, o ne-time i tems t hat c annot b e postponed t o the next budget cycle. Budget adjustments must be approved by the City Council.

Operating Carryover and Surplus
Balances i n operating p rogram a ppropriations a t t he e nd o f t he fiscal y ear m ay b e carried o ver f or s pecific p urposes into the n ext fis cal y ear w ith t he ap proval o f the C ity M anager, an d r eporting t o the C ity C ouncil d uring a quarterly budget update report.

A fiscal y ear-end s urplus m ay o ccur w hen t here i s a n et i ncrease i n fund b alance o r when t here i s a p ositive b udget variance. Such a surplus will b e reviewed for potential use using the following priorities:

1. Increase reserves if reserves are below target.

2. Examine opportunities for prepayment and accelerated payoff of debt.

3. Increase funds for capital facilities.

Arts and Cultural Master Plan Funding
Authorize the City Manager, or her designee, to fund the differential amount in the Arts Cultural Master Plan Fund when a shortfall exists from insufficient Cannabis Measure Q revenues from the General Fund, as necessary.

14City of Costa Mesa, California
general
InforMatIon
81 Accounting
The C ity w ill c omply w ith t he r equirements o f the G overnmental Ac counting S tandards B oard ( GASB) a nd r ecord and maintain its financial transactions based upon Generally Accepted Accounting Principles (GAAP).

Investments
The C ity T reasurer s hall i nvest t he C ity’s i dle f unds i n accordance w ith t he g uidelines e stablished i n the a dopted Investment Policy.

Fund Balance and Reserves
Fund balance consists of nonspendable, restricted, committed, assigned, and unassigned funds.

Nonspendable fund balance includes a mounts t hat c annot b e spent b ecause t hey a re e ither n ot i n spendable f orm (such as inventory) or legally or contractually required to be maintained intact (such as endowments).

Restricted fund balance includes a mounts t hat c an b e spent o nly f or s pecific p urposes s pecified b y constitution, external resource providers, or through enabling legislation.

Committed fund balance i ncludes a mounts t hat c an b e used o nly f or s pecific p urposes d etermined b y formal action o f a C ity o rdinance b y the C ouncil. I t includes l egislation ( Council a ction) t hat c an o nly b e overturned b y new legislation r equiring t he s ame t ype o f voting c onsensus t hat c reated t he o riginal a ction. T herefore, i f Council a ction limiting t he u se o f funds i s separate f rom t he a ction ( legislation) t hat c reated ( enables) t he f unding s ource, t hen it is c ommitted, n ot r estricted. F or t he p urposes o f establishing, m odifying, a nd r escinding a committed f und balance, the City considers an ordinance more binding than a resolution or a minute action by City Council.

Assigned fund balance i ncludes a mounts t hat a re d esignated o r expressed b y the C ouncil, b ut d oes n ot require a formal a ction l ike a resolution o r ordinance. T he C ouncil m ay d elegate t he a bility t o an e mployee or committee t o assign u ses o f specific f unds f or s pecific p urposes. I n June 2 011, t he C ity C ouncil p assed Resolution 1 1-27, d elegating a uthority t o establish, m odify, o r rescind a fund b alance a ssignment t o the F inance Director.

Unassigned fund balance includes the residual balance for the City’s General Fund and includes all spendable amounts not contained in other classifications.

As of J une 3 0, 2 023, c ombined r eserves f und b alance t otals $ 59.0 m illion a s follows. T he f ollowing i nformation is from the City’s audited financial statements for FY 2022-23. 15 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
82 Fund Balance Category
FY 2022-23
Audited
Committed
Declared Disasters $ 1 4,125,000
Self Insurance $ 2 ,000,000
Economic Reserves $ 9 ,000,000
Assigned
Compensated Absences $ 6 ,209,000
Police Retirement Supplemental $ 1 ,737 ,000
Worker’s Compensation $ 2 ,000,000
Facilities Reserve $ 2 ,000,000
Strategic Plan Projects $ 2 ,000,000
Section 115 Trust $ 3 ,178,000
Non-spendable $ 46 0,000
Unassigned $ 1 6,328,000
Total $ 5 9,037,000
Reserve Study and Goals
The fi nancial r isks th at th e C ity f aces, a nd w hich s hould b e accounted f or i n the p rocess o f establishing re serves, include e conomic v olatility, m ajor i nfrastructure f ailure, n atural d isasters, a nd o ther e mergencies. A separate study o f these r isks w as p repared i n 2 018 and i s periodically u pdated b y the F inance D epartment t o assess e ach category o f risk a nd r ecommended t o the C ity C ouncil a n adequate a mount o f reserves t hat w ill e nable t he C ity to prepare f or t he i dentified r isks. A t that t ime, C ouncil d etermined t he a ppropriate r eserve l evel w as $ 55 million and c ommitted t o a p lan t o reach t hat g oal a nd t o increase t he r eserve l evel b y a C PI f actor a nnually i n years w here the G eneral F und h ad a surplus. D uring t he m id-year b udget r eport a nd p reparation o f the fi ve-year fi nancial p lan, actual r eserve a mounts a re c ompared t o recommended a mounts. I f reserves a re b elow t arget, r ecommendations will be made for increasing reserves. The City reached the $55 million goal on June 30, 2016.

Committed for Declared Disasters/Emergency Reserve
The $ 14.1 m illion committed f or d eclared d isasters w as e stablished b y the C ity C ouncil a s an e mergency r eserve.

As set f orth b y Council R esolution 1 1-27 ( June 2 1, 2 011) a nd M unicipal C ode S ections 2 -206 and 2 -207, u se o f this reserve is limited to the following purposes:

1. To provide required emergency funding as a result of a declared emergency.

2. To provide r equired f unding f or a n unanticipated b ut u rgent e vent t hreatening t he p ublic h ealth, s afety, a nd welfare of the City, such as earthquakes, major unanticipated infrastructure failures, and terrorist events.

This r eserve m ay o nly b e utilized b y resolution o f the C ity C ouncil f or t he r easons s tated a bove. T his a mount w ill be shown as a committed fund balance on the City’s Annual Comprehensive Financial Report (ACFR).

Paired w ith t his r eserve i s the p olicy o f a m inimum m onthly c ash b alance ( throughout t he fi scal y ear) i n the G eneral Fund o f at l east $ 14.1 m illion. T his k eeps t he r eserve f unds l iquid r ather t han h aving t hem t ied u p in l onger-term investments. T he a mount p resented o n the m onthly T reasurer’s R eport w ill b e used t o determine t he a ctual e nding monthly cash balance.

Committed for Self-Insurance
The $ 2 million s elf-insurance r eserve i s set b y Resolution 1 1-27 and M unicipal C ode S ection 2 -154. T he C ity w ill maintain a Committed G eneral F und B alance m inimum o f $ 2 m illion t o be u sed t o pay a ctual l osses n ot c overed by other i nsurance p olicies o r insurance p ools. I f used, t his r eserve s hall b e replenished w ith f unds e ach fi scal y ear from the General Fund operating reserve.
16City of Costa Mesa, California
general
InforMatIon
83 Committed for Economic Reserves
During t he r eserve s tudy d iscussed a bove, t he C ity C ouncil a pproved t he e stablishment o f a r eserve t o address possible e conomic i nstability r esulting i n a d ecline i n sales t ax, p roperty t ax, a nd t ransient o ccupancy t ax. A fter the a doption o f the r eserve g oal, t he F inance D epartment c reated t he C ommitted f or Ec onomic R eserve a ccount and has added $1.5 million annually in accordance with the reserve study.

Other General Fund Reserves
The o ther t hree c ategories o f reserves l isted a bove a re b ased o n specific s tudies o r calculations o f what i s needed for t hose p rograms. T he a mounts a re r efreshed a nnually a nd r ecommended t o continue a s long a s required.

In addition t o these r eserves, t he C ity C ouncil h as d elegated t he a uthority t o determine f und b alance a ssignments to the F inance D irector. T hese a ssignments i nclude: C ompensated A bsences, P olice R etirement 1 % S upplemental, Worker’s C ompensation, F acilities R eserve, S trategic P lan P rojects, a nd a Pension S ection 1 15 Trust. T hese assignments total $15.5 million at June 30, 2023.

Debt Service Fund Reserves
The C ity s hall m aintain r eserves i n the D ebt S ervice F unds a s prescribed b y the b ond c ovenants a dopted a t the time of debt issuance.

Equipment Replacement Fund Reserves
The E quipment R eplacement F und s hall m aintain a dequate r eserves t o provide f unding f or r eplacement o f fleet vehicles and motorized equipment.

Debt
Debt Issuance
The C ity m ay i ssue l ong-term ( exceeding t welve m onths) d ebt f or c apital p rojects a nd fi xed a ssets. A ll G eneral Fund d ebt i ssuances s hall i dentify t he m ethod o f repayment ( or have a dedicated r evenue s ource). T he t erm o f the debt s hould n ot e xceed t he l ife o f the a sset b eing fi nanced. T he C ity s hall n ot i ssue G eneral F und d ebt t o support ongoing operating costs unless such debt issuance achieves net operating cost savings and such savings are verified by independent analysis.

Unfunded Pension Liability
Should t he C ity’s p ension o bligations i nclude a n unfunded l iability, t he C ity s hall d evelop a plan t o reduce a nd eventually e liminate t he u nfunded l iability. I n addition t o paying t he a nnual r equired c ontribution ( that i ncludes amortization o f the u nfunded p ension l iability), t he C ity w ill a nnually a llocate a minimum o f $ 500,000 annually towards r educing t he u nfunded l iability s tarting w ith t he F ireSide F und. I n addition, i f the C ity p repays a nnual retirement c osts, t he s avings o n any p repayment o ption e xercised w ill b e evaluated b y the F inance D epartment to determine if it could be used to make an additional payment to the FireSide Fund. 17 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
84 18City of Costa Mesa, California 85
Summaries of Financial Data

SUMMARIES OF

FINANCIAL DATA
86 Budget Overview
The Fiscal Year 2024-25 Budget reflects the operating and capital spending plans for the General Fund, Special Revenue Funds, Capital Project Funds, and Internal Service Funds. The total proposed budget for all funds is approximately $240 million, an increase of $6.1 million, or 3 percent compared to the adopted budget for Fiscal Year 2023-24. Table 1 illustrates these amounts.

Table 1 - Proposed Budget - All Funds
Adopted Proposed Increase/(Decrease) FY 2024-25
Expenditure Category FY 2023-24 FY 2024-25 Amount Percent % of Total

Operating Budget $ 1 88,349,065

$ 1 99,582,608

$ 1 1,233,543

8 3%
Transfers Out 1 4,582,902

1 2,631,498

( 1,951,404)

- 13%

5 %
Capital Budget 3 1,081,719 2 7,901,236 ( 3,180,483) - 10% 1 2% Total $ 2 34,013,686 $ 2 40,115,342 $ 6 ,101,656 3 % 10 0% General Fund Budget Overview
The General Fund comprises 79 percent of the total operating budget. Therefore, the succeeding discussion will focus primarily on the General Fund.

The General Fund budget is $189.9 million (including transfers out), an increase of approximately $9.6 million, or 5 percent compared to the Fiscal Year 2023-24 adopted budget. Table 2 below illustrates the components and the changes of the budget as compared to the prior year’s budget.

Table 2 - General Fund Operating Budget
Adopted Proposed Increase/(Decrease) FY 2024-25
Expenditure Category FY 2023-24 FY 2024-25 Amount Percent % of Total

Salaries and Benefits $ 1 25,049,401 $ 13 3,130,777 $ 8 ,081,376 6% 70 % Maintenance and Operations 4 0,352,929 4 4,132,090 3 ,779,161 9% 2 3% Fixed Assets 1 ,827,122 2 ,925,298 1 ,098,176 6 0% 2% Transfers Out 1 3,097,589 9 ,705,994 ( 3,391,595) - 26% 5 % Total $ 1 80,327,041 $ 1 89,894,159 $ 9 ,567,118 5 % 10 0% Salaries And Benefits
Budgeted personnel costs increased by $8.1 million, or 6 percent. The Proposed Budget includes 602 full-time employees. Previously approved amended staffing adjustments of 9.27 FTEs are included. The Proposed Budget incorporates an additional 2.62 full time equivalents;
Maintenance And Operations
The maintenance and operations category includes accounts such as: office supplies, office equipment, electricity, gas, and water for all City owned property including parks, medians, street lights and traffic signals, park and facility maintenance, general liability insurance, the contingency account, and principal and interest payments on outstanding City debt. The budget for maintenance and operations in the General Fund is $44.1 million, a net increase of $3.8 million, or 9 percent compared to the FY 2023-24 Adopted Budget. The increase is attributed to funding some contractual increases in the Public Works Department and Information Technology Department and various minor essential expenditures.

Transfers Out
The budget includes an operating transfer out totaling $9.7 million from the General Fund, to fund various Capital Improvement Program (CIP) projects, Information Technology replacement needs, and Equipment Replacement maintenance and fleet replacement. City Council approved to implement 5% of General Fund revenues to be transferred to the Capital Outlay Fund, as required by the Capital Asset Needs (CAN) Ordinance. The Proposed amount to be transferred for Fiscal Year 2024-25 is $6.8 million to the Capital Improvement Fund. Ordinance 2020-06, passed by the City Council on March 17, 2020, to reallocate 1.5% of the annual General Fund revenues 1City of Costa Mesa, California

87 Property Tax
Property Tax
$60.4K
$60.4K
Property Tax
$60.4K
Fines and Forfeitures
Fines and Forfeitures
$1.3M
$1.3M
Fines and Forfeitures
$1.3M
Other Government Agencies
Other Government Agencies
$900K
$900K
Other Government Agencies
$900K
Business License
Business License
$940K
$940K
Business License
$940K
Sales Tax
Sales Tax
$81.5K
$81.5K
Sales Tax
$81.5K
Cannabis Gross Receipts Tax
Cannabis Gross Receipts Tax
$3.4M
$3.4M
Cannabis Gross Receipts Tax
$3.4M
Transient Occupancy Tax
Transient Occupancy Tax
$10.1M
$10.1M
Transient Occupancy Tax
$10.1M
Franchise Fees
Franchise Fees
$6.6M
$6.6M
Franchise Fees
$6.6M
Licenses and Permits
Licenses and Permits
$4.7M
$4.7M
Licenses and Permits
$4.7M
Use of Money & Property
Use of Money & Property
$5.3M
$5.3M
Use of Money & Property
$5.3M
Fees and Charges
Fees and Charges
$13.1M
$13.1M
Fees and Charges
$13.1M
Operating Transfer In
Operating Transfer In
$0
$0
Operating Transfer In
$0
Other Revenues
Other Revenues
$1.2M
$1.2M
Other Revenues
$1.2M
to fund the City’s technology needs. The budget includes a $2.9 million transfer to the Information Technology Replacement Fund to comply with this ordinance.The budget also includes $2.5 million into the Housing Trust Fund, and $454,308 from American Rescue Plan into the Housing Authority Fund.

The total Proposed FY 2024-25 General Fund revenue is $189.9 million, an increase of $9.6 million or 5 percent compared to FY 2023-24 Adopted Budget. Table 3 illustrates the General Fund revenue sources estimates of each revenue source.

Table 3 - General Fund Revenue Estimates
Adopted Proposed Increase/(Decrease) FY 2024-25
Revenue Source FY 2023-24 FY 2024-25 Amount Percent % of Total

Taxes $ 1 56,199,363 $ 1 63,213,634 $ 7, 014,271 4% 8 6% Licenses and Permits 4 ,675,862 4 ,736,019 6 0,157 1 % 2% Fines and Forfeitures 1 ,066,632 1 ,302,091 2 35,459 2 2% 1 % Use of Money and Property 4 ,606,615 5 ,360,700 7 54,085 1 6% 3 % Other Governmental Agencies 89 6,086 89 6,086 - 0% 0% Fees and Charges for Service 9 ,677,140 1 3,097,122 3 ,419,982 3 5% 7 % Other Revenue 2 ,336,446 1 ,288,507 ( 1,047,939) - 45% 1 % Operating Transfer In 8 68,898 - ( 868,898) - 100% 0% Total $ 1 80,327,042 $ 1 89,894,159 $ 9 ,567,117 5 % 10 0%

Proposed Budget for
Fiscal Year 2024-2025
2 City of Costa Mesa, California 88
Other Governmental Funds
To gain a better understanding of the budget as a whole, the General Fund budget is compared to the entire budget covering all governmental funds. Table 4 illustrates this relationship.

Table 4 - Revenue Budget - All Funds by Fund Type
Adopted Proposed Increase/(Decrease) FY 2024-25
Fund Types FY 2023-24 FY 2024-25 Amount Percent % of Total

General Fund $ 1 80,327,042 $ 1 89,894,159 $ 9 ,567,117 5 % 8 6% Special Revenue Funds 2 5,872,408 1 8,210,254 ( 7,662,154) - 30% 8% Capital Projects Funds 1 2,981,769 1 3,097,453 1 15,684 1 % 6% Total $ 2 19,181,219 $ 2 21,201,866 $ 2 ,020,647 1 % 10 0%

*Does not include Internal Services Revenue
Internal Service Funds
The internal service funds are used to finance and account for activities involved in rendering equipment replacement, self-insurance services, and information technology replacement to departments within the City.

Costs of materials, equipment, and services used are accumulated in these funds and charged to the user departments as such goods are delivered or services rendered.

The City uses Internal Service Funds to account for the following activities:

Equipment Replacement Fund (601)
This fund accounts for the accumulation of resources necessary to replace vehicles over a number of years based upon an established replacement schedule. This fund also accounts for fleet services provided by the Maintenance Services Division to the user-departments. For FY 2024-25, the budget is approximately $6.0 million.

Under the Internal Service Funds method of accounting for fleet services, user-departments are charged monthly internal rent. The rent consists of the estimated cost for future replacement of department vehicles and the monthly cost of maintenance, including fuel. Staff uses an inflationary factor compounded annually to determine the estimated future replacement cost divided by the estimated life of the vehicles. Maintenance charges are based on actual usage of fuel and service, including labor, materials, and overhead costs.

Self-Insurance Fund (602)
This fund accounts for the Risk Management Program including workers compensation, general liability, and unemployment insurance. The FY 2024-25 budget totals $5.1 million. The City currently contracts with separate vendors for workers compensation and managed care services that historically were handled together. Since the City has separated the two, it has been able to take advantage of competitive rates and additional cost savings on medical expenses.

The unemployment insurance portion is based on actual payments to the State Employment Development Department (EDD), which processes the claims for unemployment benefits on behalf of the City. The City reimburses the EDD on a quarterly basis. Departments are charged back based on an established formula.

Revenues for the Self-insurance Fund come from internal charges to the user-departments based on historical costs of incurred losses, insurance premiums, and other services provided by the Risk Management Division.

Information Technology Replacement Fund (603)
This fund accounts for the accumulation of resources necessary to replace hardware and software related to information technology. As per Ordinance no. 2023-06, 1.5% of annual General Fund revenues is allocated to the Information Technology Replacement Fund to provide funding for the City’s immediate and future information technology needs, including those identified in the Information Technology Strategic Plan.

3City of Costa Mesa, California

89 Table 5 - Revenue Budget - Internal Service Funds
Adopted Proposed Increase/(Decrease) FY 2024-25
Fund Types FY 2023-24 FY 2024-25 Amount Percent % of Total

Equipment Replacement Fund $ 5 ,823,819 $ 5 ,953,599 $ 1 29,780 2% 4 3% Self-Insurance Fund 5 ,071,477 5 ,092,315 2 0,838 0% 3 7% IT Replacement Fund 3 ,080,192 2 ,856,000 ( 224,192) -7 % 2 1% Total $ 1 3,975,488 $ 1 3,901,914 $ ( 73,574) - 1% 10 0% Capital Improvement Projects
The Proposed Capital Budget is approximately $27.9 million, a decrease of $3.2 million or 10% from the adopted FY 2023-24 budget. In reviewing the Capital Improvement Program budget, it is important to keep in mind that most projects are funded by restricted revenue sources or grants. Consequently, there will potentially be significant differences from year to year in both the numbers of projects adopted and the total dollars budgeted. Primary funding sources for capital projects include the Measure M, Gas Tax, Road Maintenance and Rehabilitation Account, Park Development Fees, Traffic Impact Fees, Capital Improvement and Drainage Fees Funds.

Key projects included in the Capital Improvement Budget for FY 2024-25 are:
■ Emergency Communications Facility Remodel;
■ Senior Center - HVAC Replacement;
■ Harbor Blvd., 17th St., and Gisler Ave. Rehabilitation Project; ■ Adams Avenue Undergrounding Project;
■ Jack Hammett Sport Complex - Relevel and Restore Fields 1 and 2, and; ■ Signal Modernization for Systemic Multi-Modal Safety Improvements.

The City’s Five-Year Capital Improvement Program (CIP) is listed at the end of the CIP section of this budget book.

This section provides comprehensive, detailed information on the capital projects that the City plans to undertake in the coming fiscal year and beyond. It also contains a summary listing of projects by funding source.

Proposed Budget for
Fiscal Year 2024-2025
4 City of Costa Mesa, California 90
Calculation of Projected Fund Balances
for the Fiscal Year Ending June 30, 2025
Fund Description *
(1)

Projected Fund
Balances
7/1/2024
(2)

Estimated
Revenues
FY 2024-25
(3)
Proposed
Operating
Expenditures
FY 2024-25

GOVERNMENTAL FUNDS
General Fund 101 $ 57,775,847 $ 1 89,894,159 $ 189,894,159 Special Revenue Funds
Arts Cultural Master Plan 130 $ 1 55,463 2 38,300 $ 3 93,494 First Time Homebuyer Program 140 2 32,600 2 38,300 238,300 Disaster Fund 150 (1) - - -
Gas Tax Fund 201 (4) 800,582 3,117,118 1,499,372
Air Q uality M anagement D istrict F und ( AQMD) 203 (4) 121,818 145,800 1 6,000 American Rescue Plan 204 (1) 7 2,190 2 ,972,172 2,972,172 HOME Program Fund 205 1,211,794 544,063 6 79,614 Community Development Block Grant Fund (CDBG) 207 28 7,582 1 ,360,506 8 49,781 Supplemental Law Enforcement Services Fund 213 4 0,089 331,480 3 43,882 Rental Rehabilitation Program Fund 216 2 77,842 - - Narcotics Forfeiture Fund 217 7 80,897 - -
Local Law Enforcement Block Grant Fund 219 3 4,221 - - Office o f T raffic Safety 2 20 131,673 - -
Housing Trust Fund 226 2,471,196 -
Opioid Settlement Funds 227 3,529 - -
Federal Grants Fund 230 (1)(2) 3 0,650 6,033,090 - State Grants Fund 231 (1)(2) 2 ,817,022 3 50,490 350,490 Grants -Other 232 38,106
RMRA Gas Tax Fund 251 7 80,816 2,878,935 -
Subtotal Special Revenue Funds $ 7,816,874 $ 20,681,450 $ 7,343,106 Capital Projects Funds
Park Development Fees Fund 208 $ 3 43,448 $ 1 00,000 $ 3 46,805 Drainage Fees Fund 209 11 8,205 100,000 7 1,519
Traffic Impact Fees Fund 214 667,741 1,500,000 - Fire System Development Fees Fund 218 338,670 - - Fire Protective System Paramedic Fund 228 3 08,640 - - Cannabis Traffic Impact Fees 2 40 438,917
Capital Improvement Fund 401 2 ,413,754 6 ,849,994 2 00,000 Vehicle Parking District 1 409 5 2,618 4 ,026 -
Vehicle Parking District 2 410 (3) 11 9,335 12 ,285 - Golf Course Improvement Fund 413 162 110,000 50,000 Measure “M2” Regional Fund 415 (3) 18,660 385,000 - Measure “M2” Fairshare Fund 416 1,278,852 3,871,148 4 51,441 Jack Hammett SC Capital Improvement Fund 417 (4) 501,030 165,000 - Lions Park Project 2017 Bond Fund 418 3 44,552 - - Park Land Acquisition 420 3 84,576 - 3 00,000
Subtotal Capital Projects Funds $ 7,329,160 $ 13,097,453 $ 1,419,765 Total Governmental Funds $ 7 2,921,881 $ 223,673,062 $ 198,657,030

INTERNAL SERVICE FUNDS
Equipment Replacement Fund 601 $ 1 0,757,737 $ 5 ,953,599 $ 5 ,953,599 Self-Insurance Fund 602 5 ,282,674 5,092,315 5 ,092,315 IT Replacement Fund 603 3 ,554,129 2,856,000 2,511,163 Total Internal Service Funds $ 19,594,540 $ 13,901,914 $ 13,557,077 GRAND TOTAL $ 92,516,421 $ 237,574,976 $ 212,214,106 Explanation of negative fund balance:
(1) Negative fund balances are recognized in previous audits and will be corrected over time. (2) A portion of approved grants from prior years are being expended on approved projects/costs. There were approved grant funds approved in previous years on a cost-reimbursement basis so the fund balance will be corrected. (3) Revenues adopted and higher than the expences.
(4) Revenues are recieved annually, however no expendetures are allocated this Fiscal Year 24City of Costa Mesa, California
suMMarIes of
fInancIal da ta
91 ~

(4)
Proposed
Capital
Expenditures
FY 2024-25
(5) = (3+4)
Total
Proposed
Expenditures
FY 2024-25
(6) = (2-5)
Estimated
Revenues
Over (Under)
Budget
(1) + (2) - (5)

Projected Fund
Balances
6/30/2025
%
Incr/
(Dec)

$ - $ 189,894,159 $ (0) $ 57,775,847 (0.00%)

$ - $ 3 93,494 $ ( 155,194) $ 2 69 ( 99.83%) - 238,300 - 2 32,600 0 .00%
- - - - 0 .00%
1,870,000 3,369,372 ( 252,254) 5 48,328 ( 31.51%) - 1 6,000 12 9,800 2 51,618 1 06.55%
- 2,972,172 - 72,190 0 .00%
- 6 79,614 ( 135,551) 1 ,076,243 - 11.19% 3 50,000 1,199,781 1 60,725 4 48,307 5 5.89% - 3 43,882 (12,402) 2 7,687 - 30.94%
- - - 2 77,842 0 .00%
- - - 780,897 0 .00%
- - - 34,221 0 .00%
- - - 13 1,673 0 .00%
- - 2 ,471,196 2,471,196 0 .00%
- - - 3,529 0 .00%
5,842,090 5,842,090 1 91,000 221,650 6 23.16% - 350,490 (0) 2 ,817,022 0 .00%
500,000
3 ,500,000 3 ,500,000 ( 621,065) 159,751 -7 9.54% $ 12,062,090 $ 18,905,196 $ 1,776,254 $ 9,555,022 22.24%

$ 7 5,000 $ 4 21,805 $ ( 321,805) $ 2 1,643 ( 93.70%) 1 25,000 1 96,519 ( 96,519) 2 1,686 ( 81.65%) 9 65,000 9 65,000 53 5,000 1 ,202,741 8 0.12% - - - 3 38,670 0 .00%
- - - 308,640 0 .00%
1 50,000
8 ,955,010 9 ,155,010 ( 2,305,016) 1 08,738 - 95.50% - - 4,026 5 6,644 7. 65%
- - 12,285 131,620 1 0.29%
- 50,000 6 0,000 6 0,162 3 7037.04%
1 15,000 1 15,000 2 70,000 2 88,660 1 446.95% 4,580,000 5 ,031,441 (1,160,293) 118,559 ( 90.73%) 400,000 400,000 ( 235,000) 2 66,030 ( 46.90%) 3 34,136 3 34,136 (334,136) 1 0,416 - 96.98% - 3 00,000 (300,000) 84,576 - 78.01%
$ 1 5,699,146 $ 17,118,911 $ (4,021,458) $ 3,307,702 (54.87%) $ 27,761,236 226,418,266 (2,745,204) $ 70,176,677 (3.76%)

$ - $ 5 ,953,599 (0) $ 1 0,757,737 0 .00% - 5 ,092,315 0 5,282,674 0 .00%
- 2,511,163 3 44,837 3 ,898,966 9 .70%
$ - $ 13,557,077 $ 3 44,837 $ 19,939,377 1.76% $ 27,761,236 $ 2 39,975,342 $ (2,400,366) $ 90,116,055 (2.59%)

25 City of Costa Mesa, California 92
All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND

Fund 101 - General Fund $ 165,941,399 $ 177,491,471 $ 1 80,327,042 $ 189,894,159 5%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax - 1 6,000 1 66,667 238,300 4 3% Total Fund 130 $ - $ 1 6,000 $ 1 66,667 $ 238,300 43%

Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 1 66,667 $ 2 38,300 4 3% Cannabis Q Bus Tax - 1 6,000 - - 0%
Total Fund 140 $ - $ 1 6,000 $ 1 66,667 $ 238,300 43%

Fund 150 - Disaster Fund
Other County Grants/Programs $ 4 98 $ 3 06,283 $ - $ - 0% FEMA Disaster Reimbursement 1 07,377 - - - 0% Operating Transfers In - 6 37,856 - - 0%
Total Fund 150 $ 107,876 $ 944,139 $ - $ - 0%

Fund 201 - Gas Tax
Investment Earnings $ 6 3,481 $ 1 16,514 $ 0 $ 0 0% GASB 31 Market Value Adjustmnt ( 226,216) (46,049) - - 0% Gasoline Tax - Section 2103 891,312 9 16,823 1,114,720 9 98,927 - 10% Gasoline Tax - Section 2105 6 25,561 6 40,351 7 38,171 6 98,377 - 5% Gasoline Tax - Section 2106 392,595 4 06,599 461,312 4 45,387 - 3% Gasoline Tax - Section 2107.1 7 47,903 872,692 88 6,642 954,427 8% Gasoline Tax - Section 2107.5 1 0,000 1 0,000 10,000 20,000 10 0% Other Reimbursements 3 2,354 - - - 0%
Total Fund 201 $ 2,536,990 $ 2,916,929 $ 3,210,845 $ 3,117,118 -3%

Fund 203 - Air Quality
Air Q uality I mprovement F ees $ 10 8,657 $ 1 7 7, 214 $ 14 5,800 $ 14 5,800 0% Investment Earnings 4,629 6 ,644 - - 0%
GASB 31 Market Value Adjustmnt ( 14,523) ( 2,801) - - 0% Total Fund 203 $ 98,763 $ 181,057 $ 145,800 $ 145,800 0%

Fund 204 - American Rescue Plan
American Rescue Plan $ - $ 4 ,802,856 $ 1 ,440,737 $ 2 ,972,172 10 6% Investment Earnings 5 0,330 208,050 - - 0% Total Fund 204 $ 50,330 $ 5,010,906 $ 1,440,737 $ 2,972,172 100%

26City of Costa Mesa, California
suMMarIes of
fInancIal da ta
93 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 4 5,009 $ 4 0,000 $ 2 0,000 $ 2 0,000 0% Investment Earnings 14 ,226 24,201 - 14 ,803 0% HOME Invest. Partnership Grant 1 6,638 137,581 5 09,260 5 09,260 0% GASB 31 Market Value Adjustmnt (51,498) (9 ,084) - - 0% Total Fund 205 $ 24,376 $ 192,698 $ 529,260 $ 544,063 3%

Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ 7, 50 0 $ - $ - $ - 0% Community Dev. Block Grant $ 5 94,256 $ 1 ,794,310 $ 1 ,722,893 $ 1 ,360,506 - 21% Investment Earnings 153 609 - - 0%
Total Fund 207 $ 601,909 $ 1,794,919 $ 1,722,893 $ 1 ,360,506 -21%

Fund 213 - Supplemental Law Enforcement Services (SLESF) Citizens’ Option Public Safety $ 2 79,629 $ 2 84,819 $ 3 31,480 $ 3 31,480 0% Investment Earnings (60) 8 87 - - 0%
GASB 31 Market Value Adjustmnt (6 34) (3 65) - - 0% Total Revenues $ 278,936 $ 285,341 $ 331,480 $ 331,480 0% Total Fund 213 $ 278,936 $ 285,341 $ 331,480 $ 331,480 0%

Fund 216 - Rental Rehabilitation Program
Investment Earnings 2, 658 4 ,655 - - 0%
GASB 31 Market Value Adjustmnt (9,509) ( 1,818) - - 0% Total Fund 216 $ (6,851) $ 2 ,837 $ - $ - 0%

Fund 217 - Narcotics Forfeiture
Asset Forfeiture-County/Other $ 4 ,728 $ - $ - $ - 0% Asset Forf OC Drug/Gang Actvty 8 34 - - - 0% Asset Forfeiture - Treasury - 76,487 - - 0% Investment Earnings 15,660 28,497 - - 0%
GASB 31 Market Value Adjustmnt (56,873) ( 10,745) - - 0% Total Fund 217 $ (35,650) $ 9 4,240 $ - $ - 0%

Fund 219 - Local Law Enforcement Block Grant
Investment Earnings $ 3 25 $ 5 70 $ - $ - 0% GASB 31 Market Value Adjustmnt (1,164) ( 222) - - 0% Total Fund 219 $ (838) $ 347 $ - $ - 0%

Fund 220 - Office of Traffic Safety
Other Federal Grants $ 13 0,022 $ 2 59,141 $ - $ - 0% Total Fund 220 $ 130,022 $ 259,141 $ - $ - 0%

Fund 226 - Housing Trust Fund
Operating Transfers In $ - $ - $ - $ 2 ,471,196 10 0% Total Fund 226 $ - $ - $ - $ 2 ,471,196 100%

Fund 230 - Federal Grants
Other Federal Grants $ 25 2,925 $ 8 26,056 $ 3 ,830,472 $ 6 ,033,090 5 8% Investment Earnings - 3 2,757 - - 0%
27 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
94 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Local Law Enforcemnt Blk Grnt - 1 08,137 - - 0% Total Fund 230 $ 252,925 $ 966,950 $ 3,830,472 $ 6,033,090 58%

Fund 231 - State Grants
Other State Grants $ 7 42,996 $ 1 ,075,470 $ 1 1,531,955 $ 3 50,490 - 97% Beverage Container Program ( 103,431) 159,969 - - 0% Total Fund 231 $ 639,565 $ 1,235,439 $ 11,531,955 $ 350,490 -97% Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 6 8,651 $ 1 58,361 $ - $ - 0% GASB 31 Market Value Adjustmnt (2 69,430) (66,616) - - 0% Gasoline Tax - RMRA 2,270,154 2 ,510,541 2,780,829 2 ,878,935 4% Total Fund 251 $ 2,069,375 $ 2,602,286 $ 2,780,829 $ 2,878,935 4%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Park Development Fees $ 1 ,278,941 $ 1 58,327 $ 3 28,095 $ 1 00,000 -7 0% Investment Earnings 4 3,050 52,806 - - 0% GASB 31 Market Value Adjustmnt ( 143,842) (19,612) - - 0% Total Fund 208 $ 1,178,149 $ 191,520 $ 328,095 $ 100,000 -7 0%

Fund 209 - Drainage Fees
Measure “M2” Regional Grant $ - $ 1 07, 327 $ - $ - 0% Drainage Assessment Fees 3 48,736 76,516 213,206 100,000 - 53% Investment Earnings 20,782 3 7,174 - - 0% GASB 31 Market Value Adjustmnt (77,839) (14,462) - - 0% Total Fund 209 $ 291,679 $ 206,555 $ 213,206 $ 100,000 - 53%

Fund 214 - Traffic Impact Fees
Traffic I mpact Fees $ 43 7 ,943 $ 6 01,330 $ 1 ,533,025 $ 1 ,500,000 -2 % Other Reimbursements - 7, 167 - - 0%
Investment Earnings 5 3,938 9 8,890 - - 0% GASB 31 Market Value Adjustmnt (197,108) ( 38,513) - - 0% Total Fund 214 $ 294,773 $ 6 68,873 $ 1,533,025 $ 1,500,000 -2%

Fund 218 - Fire System Development
Investment Earnings 3 ,220 5 ,640 - - 0%
GASB 31 Market Value Adjustmnt ( 11,520) ( 2,202) - - 0% Total Fund 218 $ (8,300) $ 3 ,437 $ - $ - 0%

Fund 228 - Fire Protection System Paramedic Fund
Investment Earnings 2,932 5 ,136 - - 0%
GASB 31 Market Value Adjustmnt (10,490) ( 2,005) - - 0% Total Fund 228 $ (7,557) $ 3,130 $ - $ - 0%
28City of Costa Mesa, California
suMMarIes of
fInancIal da ta
95 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 401 - Capital Outlay
Other Federal Grants $ 5 30,982 $ 1 90,599 $ - $ - 0% Other State Grants 15,147 - - - 0%
Investment Earnings 174,364 4 01,158 - - 0% GASB 31 Market Value Adjustmnt ( 778,219) (184,930) - - 0% Other Reimbursements 5 9,435 6 4,585 - - 0% Total Revenues $ 1,708 $ 471,412 $ - $ - 0%
Operating Transfers In $ 8 ,533,467 $ 13 ,482,325 $ 6 ,849,994 $ 6 ,849,994 0% Total Other Financing Sources $ 8,533,467 $ 13,482,325 $ 6,849,994 $ 6,849,994 0% Total Fund 401 $ 8,535,176 $ 13,953,737 $ 6,849,994 $ 6,849,994 0%

Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 4 ,607 $ 5 ,052 $ 4 ,000 $ 4 ,000 0% Unsecured Property Tax 13 12 1 2 1 2 0%
Supplemental Property Tax 9 17 1 1 1 1 0% Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0% Investment Earnings 3 83 758 - - 0%
GASB 31 Market Value Adjustmnt ( 1,430) (307) - - 0% Total Fund 409 $ 3,584 $ 5 ,535 $ 4,026 $ 4,026 0%

Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 1 2,277 $ 10 ,243 $ 1 2,260 $ 1 2,260 0% Unsecured Property Tax 10 10 1 1 1 1 0%
Supplemental Property Tax 8 14 1 1 1 1 0% Homeowners Property Tax 2 1 2 2 0%
Delinquent Tax - Penalties/Int 1 0 1 1 0% Investment Earnings 873 1 ,723 - - 0%
GASB 31 Market Value Adjustmnt ( 3,281) (6 95) - - 0% Total Fund 410 $ 9,890 $ 11,297 $ 12,285 $ 12,285 0%

Fund 413 - Golf Course Improvement
Investment Earnings $ 4 ,546 $ 10 ,573 $ - $ - 0% GASB 31 Market Value Adjustmnt ( 18,093) ( 4,318) - - 0% Golf Course Operations 1 63,020 159,695 1 10,000 1 10,000 0% Total Fund 413 $ 149,474 $ 165,951 $ 1 10,000 $ 1 10,000 0% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 1 ,323,463 $ 1 97,74 3 $ 3 85,000 $ 3 85,000 0% Total Fund 415 $ 1,323,463 $ 197,743 $ 385,000 $ 385,000 0%

Fund 416 - Measure M2 Fairshare
Measure “M2” Fairshare $ 3 ,096,611 $ 3 ,453,031 $ 3 ,010,812 $ 3 ,871,148 2 9% Investment Earnings 41,711 9 2,748 - - 0% GASB 31 Market Value Adjustmnt (147,423) (39,696) - - 0% 29 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
96 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Total Fund 416 $ 2,990,899 $ 3 ,506,083 $ 3,010,812 $ 3 ,871,148 29%

Fund 417 - Jack Hammett Sports Complex Capital Improvement Jack Hammett Field Rental $ 2 71,500 $ 1 50,750 $ 1 50,750 $ 1 65,000 9% Investment Earnings 3,696 3 ,766 - - 0%
GASB 31 Market Value Adjustmnt ( 3,163) (1,600) - - 0% Total Fund 417 $ 2 72,033 $ 152,915 $ 150,750 $ 165,000 9%

Fund 418 - Lions Park Project 2017 Bond
Investment Earnings $ 2 34 $ 9, 655 $ - $ - 0% GASB 31 Market Value Adjustmnt (404) ( 77) - - 0% Total Fund 418 $ (170) $ 9,578 $ - $ - 0%

Fund 420 - Park Land Acquisition
Operating Transfers In $ - $ - $ 3 84,576 $ - - 100% Total Fund 420 $ - $ - $ 3 84,576 $ - -100%

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 4 3,626 $ 1 33,510 $ - $ 5 2,313 10 0% GASB 31 Market Value Adjustmnt ( 246,084) ( 56,771) - - 0% Sale of Automotive Equipment 5 5,749 57,220 - - 0% Sale of Other Equipment 9,831 10,739 - - 0% Other Governmental Agencies - 1 59,985 - - 0% Automotive Equipment, Rental 2,629,809 5, 442,580 2,656,416 5 ,901,286 1 22% Damage to City Property - 1 60 - - 0%
Other Reimbursements 500,000 4 1,402 - - 0% Total Revenues $ 2,992,932 $ 5,788,825 $ 2,656,416 $ 5,953,599 124% Operating Transfers In $ 3 ,567,549 $ 1 ,003,556 $ 3 ,167,403 $ - - 100% Total Other Financing Sources $ 3 ,567,549 $ 1,003,556 $ 3,167,403 $ - -100% Total Fund 601 $ 6,560,481 $ 6,792,381 $ 5,823,819 $ 5,953,599 2%

Fund 602 - Self Insurance Fund
Investment Earnings $ 1 29,090 $ 2 79,402 $ - $ - 0% GASB 31 Market Value Adjustmnt (553,025) ( 125,604) - - 0% Settlements Revenue 3 ,000 1,326,382 - - 0% Unemployment Premiums 80,180 80,180 8 0,000 8 0,180 0% General Liability Premiums 2,072,221 2,072,221 2,051,459 2, 072,221 1 % Workers’ Compensation Premiums 2 ,689,915 2,689,915 2 ,940,018 2 ,939,914 0% Total Revenues $ 4,421,381 $ 6, 322,496 $ 5,071,477 $ 5,092,315 0% Operating Transfers In $ 1 ,800,000 $ 1 ,648,622 $ - $ - 0% Total Other Financing Sources $ 1,800,000 $ 1,648,622 $ - $ - 0% Total Fund 602 $ 6, 221,381 $ 7,971,118 $ 5,071,477 $ 5,092,315 0% Fund 603 - IT Replacement Fund
Investment Earnings $ 7 1,168 $ 13 8,353 $ - $ - 0% GASB 31 Market Value Adjustmnt (286,085) ( 63,678) - - 0% 30City of Costa Mesa, California
suMMarIes of
fInancIal da ta
97 All Funds Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Total Revenues $ (214,917) $ 74,675 $ - $ - 0% Operating Transfers In $ 2 ,881,301 $ 3 ,558,484 $ 3 ,080,192 $ 2 ,856,000 -7 % Total Other Financing Sources $ 2 ,881,301 $ 3,558,484 $ 3,080,192 $ 2,856,000 -7% Total Fund 603 $ 2,666,383 $ 3,633,159 $ 3,080,192 $ 2,856,000 -7%

TOTAL REVENUES $ 186,388,147 $ 211,790,725 $ 219,659,739 $ 225,397,786 3% TOTAL OTHER SOURCES $ 16,782,317 $ 19,692,987 $ 13,097,589 $ 1 2,177,190 -7% GRAND TOTAL ALL FUNDS $ 203,170,464 $ 231,483,712 $ 232,757,328 $ 237,574,976 2%

31 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
98 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund

Taxes
Secured Property Tax $ 3 2,400,163 $ 3 5,261,400 $ 3 5,950,166 $ 3 9,815,092 1 1% Unsecured Property Tax 9 79,084 1,016,809 1 ,259,526 1 ,547,075 2 3% Supplemental Property Tax 7 19,344 1 ,460,579 1 ,136,171 996,508 - 12% Homeowners Property Tax 143,036 150,046 161,822 1 68,295 4% Delinquent Tax - Penalties/Int 6 3,080 5 4,884 6 9,085 72 ,539 5 % Property Transfer Tax 1,166,982 6 50,153 949,671 1,139,605 2 0% Property Tax In-Lieu of VLF 13,615,485 14,849,078 14,997,569 1 6,734,432 1 2% Sales Tax 7 7,312,837 79,851,289 8 0,953,882 80,063,389 - 1% Sales Tax - Prop 172 1,467,174 1 ,396,896 1 ,506,007 1,504,501 0% Transient Occupancy Tax 8 ,366,278 9, 830,790 9, 554,733 10,136,373 6% Electric Utility Franchise Tax 1,341,613 1 ,656,995 1 ,756,995 1 ,756,995 0% Cable TV Franchise Tax 89 2,882 847,709 8 21,236 8 38,557 2% PEG Cable TV Franchise Tax 178,996 13 5,439 162,788 164,416 1 % Gas Utility Franchise Tax 275,468 327,14 4 300,000 412,610 3 8% Business License Tax 9 19,489 9 68,351 913,264 940,807 3 % Solid WasteHauler Frnchise Tax 2,629,582 3 ,126,945 2 ,646,764 3,502,756 3 2% Cannabis X Bus Tax 5 48,710 5 09,858 5 59,684 5 59,684 0% Cannabis Q Bus Tax - 3 97,342 2 ,500,000 2,860,000 14 % Total Taxes $ 143,020,204 $ 152,491,707 $ 156,199,363 $ 163,213,634 4%

Licenses and Permits
Dog Licenses $ 7 4,808 $ 7 3,371 $ 7 4,066 $ 7 4,066 0% Fire Permits 9 4,790 93 ,393 9 1,872 9 1,872 0% Fire Construction Permits 1 36,963 119,791 2 20,000 2 20,000 0% Building Permits 2 ,248,335 2 ,587,460 2,533,211 2,533,211 0% Electrical Permits 2 58,011 324,207 265,887 265,887 0% Plumbing/Mechanical Permits 275,473 316,283 281,108 281,108 0% Street Permits 9 97,740 8 86,935 8 56,421 865,248 1 % Special Business Permits 215 215 4 30 4 30 0% Cannabis X Bus Permit 192,080 1 68,316 186,956 1 84,990 - 1% Cannabis Q Bus Permit 9 34,855 ( 65,196) 61,140 114,436 8 7% Home Occupation Permits 2 2,329 2 1,903 25,963 25,963 0% Operator’s Permits 2,125 3 ,075 2 ,500 2 ,500 0% Self-Haul Permit 32,600 47,588 3 6,000 3 6,000 0% Residential Permit Parking - 1,653 - 6 2,437 0% Other Permits 3 7,071 3 6,593 40,308 40,308 0% Total Licenses and Permits $ 5,307,395 $ 4,615,587 $ 4,675,862 $ 4,798,456 3%

32City of Costa Mesa, California
suMMarIes of
fInancIal da ta
99 General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)

Fines and Forfeitures
Municipal Code Violations $ 2 17,681 $ 1 16,974 $ 1 75,000 $ 1 75,000 0% Vehicle Code Violations 3 19,078 296,652 2 93,588 2 93,588 0% Parking Citations 61 4,086 757,007 5 68,044 8 03,503 4 1% Red-Light Camera Violation 19,950 1 9,649 30,000 30,000 0% Total Fines and Forfeitures $ 1,170,795 $ 1,190,282 $ 1,066,632 $ 1,302,091 22%

Use of Money and Property
Investment Earnings $ 3 95,082 $ 7 59,426 $ 5 0,000 $ 5 00,000 9 00% GASB 31 Market Value Adjustmnt (1,520,938) ( 323,833) - - 0% Int. Earned on Lease Payments 9 6,092 8 8,312 - 8 8,493 0% Buildings/Grounds, Rental 250,362 249,717 2 20,000 2 60,000 1 8% Downtown Community Center,Rent 9 ,767 1 1,883 1 1,250 2 1,758 9 3% Balearic Community Center,Rent - 3,902 1 0,000 12,573 2 6% N Hertzog Comm Center, Rent 118 3 6,971 42,500 1 28,122 2 01% Senior Center, Rental - - - - 10 0%
Field Rental 3 2,300 8 7,566 8 5,000 102,573 2 1% Tennis,Rental 86,414 6 3,708 1 00,000 1 00,000 0% 3175 Airway Rental 1 25,940 1 25,940 172,272 132,276 -2 3% Golf Course Operations 3,470,925 3 ,349,260 3 ,825,761 3,925,073 3 % Bus Shelter Advertising 6 6,503 6 6,503 89 ,832 89 ,832 0% Total Use of Money and Property $ 3,012,564 $ 4,519,355 $ 4,606,615 $ 5,360,700 16%

Other Government Agencies
Other Federal Grants $ 3 2,807 $ 5 9,321 $ 5 3,354 $ 5 3,354 0% Motor Vehicle In-Lieu Tax 13 0,289 1 15,307 1 15,307 1 15,307 0% Peace Offcrs. Stand./Training 2 5,977 36,781 3 0,300 3 0,300 0% Beverage Container Program - - 30,000 30,000 0% Mattress Recycling Council 1 1,295 11,910 10 ,500 10 ,500 0% Reimb. of Mandated Costs - 478,211 5 5,000 5 5,000 0% Other State Grants 9 07,487 376,134 350,000 350,000 0% Other County Grants/Programs 4 07,878 2 80,357 230,000 230,000 0% Other Governmental Agencies 21,625 20,619 21,625 21,625 0% Total Other Govt. Agencies $ 1,537,357 $ 1,378,640 $ 896,086 $ 896,086 0%

Fees and Charges
Plan Check Fee $ 1 ,006,125 $ 1 ,491,307 $ 1 ,603,056 $ 1 ,603,056 0% Zoning, Variance & CUP Fees 422,790 3 64,340 3 72,740 $ 3 72,740 0% Cannabis X CUP 135,923 25 ,835 129,640 $ 2 1,529 - 83% Cannabis Q CUP 774,794 ( 33,198) 300,000 $ 1 84,990 - 38% Subdivision Map Fees 15,200 2 5,100 26,600 $ 26 ,600 0% Environmental Impact Fees 2,398 8,095 6 ,250 $ 6 ,250 0% Open Space Public Park Impact 277,016 - - $ - 0% Vacation/Abandonment of R-O-W - - 750 $ 7 50 0% 33 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
100
General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 2 ,440 $ 2 ,954 $ 2 ,400 $ 2 ,400 0% Self Haul Per-Project Fee 79,316 197,740 1 60,000 1 60,000 0% Special Policing Fees 3 8,084 9 42,993 4 00,000 4 00,000 0% Cannabis X Background 9 0,351 7 6,952 7 5,000 3 7,500 - 50% Cannabis Q Background 1 ,800 1 21,152 7 5,720 60,576 -2 0% Vehicle Storage/Impound Fees 3 59,453 3 51,249 350,000 350,000 0% Vehicle Code Violation Fee 160 1 70 1 ,085 1 ,085 0% Repossessed Veh. Release Fees 3,630 3,630 3,728 3,728 0% DUI Emergency Response - ( 208) - - 0%
Jail Booking Fees - City 13 - - - 0%
Police False Alarms 2 04,590 1 93,646 1 00,000 200,000 10 0% Fingerprinting 8,109 9,503 2 3,175 2 3,175 0% Fire Inspections 8 ,671 40,400 1 00,000 1 0,000 - 90% EMS - First Responder Fee 1 ,001 - 1 ,001 1 ,001 0% Paramedic Fee - Advanced 4,470,812 5 ,369,555 4 ,620,812 7,898,04 4 7 1% Paramedic GEMT Fees (249,673) (140,887) (3 60,000) (140,887) - 61% Fire Plan Review Fees 1 10,713 1 21,874 150,000 150,000 0% Fire False Alarms - - 1 ,400 - - 100%
Accident Cost Recovery 1 6,122 18,986 1 4,000 26 ,486 8 9% Fire Special Event Fees 22,687 12,300 4 1,462 4 1,462 0% Park Permits 5 7,324 48,678 5 0,000 5 0,000 0% Park Improvements 1 2,210 9,593 17,624 17,624 0% Aquatics 4 9,594 66,346 6 3,000 7 3,200 1 6% Day Camp 211,044 1 98,743 183,330 187,500 2% Playgrounds 224,136 217,100 230,000 3 08,339 3 4% Special Events 2 6,713 3 5,130 37,800 37,800 0% Early Childhood 7 3,647 9 9,729 131,328 131,328 0% Instructional Classes 107,722 171,176 350,000 350,000 0% Basketball 7 19 30,464 21,000 26,200 25 % Adult Open Gym 3 ,865 6,356 6 ,750 6 ,750 0% Softball 6,032 3 7,322 3 7,500 3 7,500 0% Adult Futsal - 6 1 ,650 - - 100%
Teen Camp 1 6,481 3 3,030 3 4,000 3 7,000 9% Senior Center Charges 7 80 1,315 10 ,635 7,800 -2 7% Community Event Charges 670 7,892 7, 500 6,500 - 13% Photocopies 3,744 3,011 3,300 3,300 0%
Building Doc Retention Fee 88,295 1 04,033 88,000 88,000 0% Police Reports 26 ,892 24,691 29,246 29,246 0% Police Clearance Letters 2 ,205 2 ,760 3 ,958 3 ,958 0% Sale of Other Supplies 3 85 - 700 700 0% Central Services Charges 40,652 5 8,772 8 0,000 8 0,000 0% Business License Proc Fee 2 6,771 36,906 4 5,000 4 5,000 0% EV Charge Station Fees 13 ,617 18,551 15,000 3 5,455 13 6% Other Charges for Services 58,916 3 4,695 30,000 30,000 0% Special Assessments - 8 4,093 1 ,000 1 ,000 0% Total Fees and Charges $ 8,854,937 $ 10,533,878 $ 9,677,140 $ 1 3,034,685 3 5% 34City of Costa Mesa, California
suMMarIes of
fInancIal da ta
101
General Fund Revenues and Sources of Funds
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Fund/Account Description
FY 21-22
Actual
FY 22-23
Actual
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Other Revenues
Contributions $ 2 5,000 $ - $ 2 5,000 $ 2 5,000 0% Sponsorship 8 8,100 29,000 60,000 60,000 0% Donations 6 0,612 5 1,257 7 0,000 7 5,000 7 % Construction Permit Insp. Fees 139,350 1 63,875 115,000 165,000 4 3% Damage to City Property (4,877) 93 ,583 2 5,000 1 00,000 30 0% Civil Subpoena Costs 3 7,968 17,748 14 ,407 14 ,407 0% Settlements Revenue 242,075 10 4,436 - 20,000 0% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 9,605 1 9,523 2 4,000 2 4,000 0% Other Reimbursements 446,453 7 07,187 470,000 470,000 0% Nonoperating Income - Other 1 ,524,562 1,399,669 1,197,039 - - 100% Sale of Other Equipment - 6 88 1 ,000 100 - 90% Other 4 34,299 1 40,057 300,000 300,000 0% Total Other Revenues $ 3,038,147 $ 2,762,022 $ 2,336,446 $ 1,288,507 -45% Total Revenues $ 165,941,399 $ 177,491,471 $ 179,458,144 $ 189,894,159 6%

Other Financing Sources
Operating Transfers In $ - $ - $ 8 68,898 $ - - 100% Total Other Financing Sources $ - $ - $ 868,898 $ - -100% Total Fund 101 $ 165,941,399 $ 177,491,471 $ 180,327,042 $ 189,894,159 5%

Sales Tax In-Lieu Sales and Use Tax - Prop 172 Sales and Use Tax FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$12,000,000
$24,000,000
$36,000,000
$48,000,000
$60,000,000
$72,000,000
$84,000,000
$96,000,000
Sales and Use Tax
Description
Sales t ax a pplies t o a ll r etail s ales o f g oods a nd m erchandise e xcept t hose s pecifically e xempt b y l aw. U se t ax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions where sales tax is not collected. A portion of the sales and use tax is a state tax while another portion is a l ocally i mposed t ax. T he c urrent s ales a nd u se t ax r ate i n t he C ity o f C osta M esa i s 7 .75% o n a ll t axable s ales, of w hich C osta M esa r eceives a n “ effective” r ate o f 1 %. W hat i s a lso i ncluded i s t he P roposition 1 72 h alf-cent s ales and use tax approved by voters in 1993 to cushion the impact of the “Educational Revenue Augmentation Fund” (ERAF) property tax shifts. The State collects the Proposition 172 tax and apportions it to each county based on their proportionate share of statewide taxable sales. Each county is then required to allocate this revenue to the cities for public safety services only. The sales and use tax rate at the City is broken down as follows:

State General Fund 5 .00%
City of Costa Mesa General Fund 1.00%
Countywide Transportation Tax 0 .25%
County Mental Health 0 .50%
Public Safety Augmentation Fund (Prop 172) 0 .50%
County Transactions Tax (Measure M) 0 .50%
Total Rate 7.75%

Sales and use tax represents Costa Mesa’s single largest revenue source at 44.4 percent of the total General Fund revenues projected for Fiscal Year 2024-25.

Trend
Current year’s influences include the impact on consumer spending to the previous year’s, high inflation that was passed along in the cost of goods, and the unchanged high interest rate by the Federal Reserve. Some sectors, such a s r etail t rade, h ospitality, a nd f ood s ervice i ndustries s truggle t o fi nd a nd r etain e mployees. F uel p rices remain v olatile due to the multiple conflicts across the globe.

Outlook
Sales tax receipts will continue to grow at a slowed pace. Strong job numbers and low unemployment rates allowed consumption spending to stay solid in FY 2024-25. One of the most vulnerable segments includes taxable discretionary m erchandise a s c onsumers c losely m onitor t heir o wn fi nancial s ituation a s a r esult o f t he i nflation rates and the Federal Reserves rate increases in the past years. While no recession is anticipated, current year sales tax results will essentially be flat for FY 2024-25. 36City of Costa Mesa, California
suMMarIes of
fInancIal da ta
103

Property Tax In-Lieu of VLF Property Transfer Tax
Delinquent Tax - Penalties/Int Property Tax - Homeowners Property Tax - Secured - Suplemental Property Tax - Unsecured Property Tax - Secured
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$12,000,000
$24,000,000
$36,000,000
$48,000,000
$60,000,000
$72,000,000
Property Tax
Description
Property t ax i s i mposed o n r eal p roperty ( defined b y l and a nd p ermanently a ttached i mprovements s uch a s b uildings) a nd t angible personal property (movable property) located within Costa Mesa, based on the property value. Properties are distinguished as secured a nd u nsecured ( property f or w hich t he v alue o f t he l ien i s n ot s ufficient t o a ssure p ayment o f t he t ax). W ith t he p assage o f Proposition 1 3 i n 1 978, p roperty t axes m ay n ot e xceed 1 % o f t he a ssessed v alue. T he C ity’s s hare o f t he 1 % i s e quivalent t o 1 5 c ents on e very d ollar c ollected b y t he C ounty fo r p roperty t axes. A ssessment i ncreases t o r eflect c urrent m arket v alues a re a llowed w hen property ownership changes or when improvements are made; otherwise, increases in assessed value are based on the Consumer Price I ndex ( CPI), c apped a t 2 % p er y ear. T he C PI f or F iscal Y ear 2 024-25 i s 2 .37%. T he C ity’s t op p roperty t axpayers i nclude Automobile Club of Southern California, PR II MCC South Coast Property Owners LLC, South Coast Plaza, The Irvine Company, and United Dominion Realty LP.

This category also includes property tax in lieu of vehicle license fees (VLF). Prior to the 2004 State Budget Act, the VLF tax rate was 2% of the motor vehicle value. The State General Fund “offset” 67.5% of this tax resulting in an effective VLF tax rate of 0.65%. A backfill f rom t he S tate’s G eneral F und b rought t he c ities a nd c ounties’ r evenue s hare e quivalent t o a f ull 2 % V LF t ax r ate. T he 2 004 budget included a permanent reduction of the VLF rate to 0.65%, eliminated the VLF backfill and replaced it with a matching amount of property taxes. After FY 2004-05, each city’s property tax in Lieu of VLF increases (or decreases) annually in proportion to the change in the jurisdiction’s assessed valuation.

Property t ax r epresents C osta M esa’s s econd l argest r evenue s ource a t 3 1.8% o f t he t otal G eneral F und r evenues projected for Fiscal Year 2024-25.

Trend
There are active sales and construction in the City that has resulted in a positive impact for the City’s property tax.

As sales data is received through the year end, the impacts on sales and new construction growth will be more evident. T he m edian p rice i n t he C ity i n 2 022 r ose 3 .35%. H owever, i nevitable i nterest r ate c hanges c ould d ampen home sales in Fiscal Year 2024-25.

Outlook
For F iscal Y ear 2 024-25, e stimated r evenue f rom p roperty t ax i s $ 60.5 m illion. T his e stimate i s a n i ncrease o f $ 5.9 million, o r 1 0.9 p ercent o ver t he F iscal Y ear 2 023-24 adopted b udget. D espite a s light d ecline i n h ome s ales, t he competitiveness in the housing market continues to intensify as homes are selling faster, and the sales-to-list price ratio is improving. All this, while the number of homes available for sale continues to tighten. The City retains HdL C oren & C one, a n e xpert i n m unicipal fi nance, t o a ssist w ith f orecasting, t rend a nalysis, a nd o ther p roperty tax services.
37 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
104

Transient Occupancy Tax
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$1,200,000
$2,400,000
$3,600,000
$4,800,000
$6,000,000
$7,200,000
$8,400,000
$9,600,000
$10,800,000
$12,000,000
Transient Occupancy Tax
Description
Transient occupancy tax (TOT) is imposed on persons staying 30 days or less in a hotel, inn, motel, tourist home, or other lodging facilities. There are 29 hotels and lodging facilities located within Costa Mesa and the current TOT rate i s 8 %. A dditionally, t he C ity C ouncil a dopted a b usiness i mprovement a rea ( BIA), w hich i ncludes m emberships from 1 1 C osta M esa h otels. B IA i mposes a n a dditional 3 % l evy o n s tays a t m ember h otels a nd t he c ollection i s remitted to Travel Costa Mesa, a nonprofit organization, to promote travel and tourism throughout the City.

Factors i nfluencing T OT r evenue i nclude b usiness a nd l eisure t ravel, n ew h otels, h otel e xpansion, a nd r oom r ate increases. W ith c lose p roximity t o t he J ohn W ayne A irport, t he C osta M esa h otel m arket b enefits f rom b usiness and leisure spending of both domestic and international travelers.

TOT is the General Fund’s fourth largest revenue source at 4.5% of the total General Fund revenues.

Trend
As a result of an increase in occupancy and an increase in rates, TOT revenue is on an upward trend. Also, as business travel rebounds, TOT will also increase.

Outlook
In Fiscal Y ear 2 024-25, h otel t ax i s projected a t $ 10.1 m illion, w ith a n i ncrease o f a pproximately $ 0.6 m illion o r

6.1 percent above prior year. Orange County is a highly desirable destination to both domestic & international travelers. There is an expected increase of transient occupancy tax in 2025, due to the shift from consumers spending less on tangible items and more on experiences. Spending on travel and leisure is expected to surge.

38City of Costa Mesa, California
suMMarIes of
fInancIal da ta
105

Solid Waste Hauler Franchise Fee Gas Franchise Fee
PEG Cable Franchise Fee Cable TV Franchise Fee
Electric Franchise Fee
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$1,200,000
$2,400,000
$3,600,000
$4,800,000
$6,000,000
$7,200,000
Franchise Fees
Description
Solid w aste h auler f ranchise f ee i s the C ity’s l argest f ranchise f ee, w hich i s e stimated t o b e a t approximately $3.5 m illion a nnually. T he C ity C ouncil a dopted t he S olid W aste H auler F ranchise O rdinance a nd c orresponding franchise f ees, e ffective F ebruary 1 , 2 005. O ver t he y ears, t he C ity C ouncil r evised t he o rdinance t o d efine h auler classes and adopted new fees. The City’s current solid waste hauler franchise fee is 16 percent of gross receipts on business conducted within Costa Mesa. The City also allows contractors to obtain a Self-Haul Permit and corresponding Per-Project Permit. These permit fees are categorized under the licenses and permits and fees and charges for services revenue accounts, respectively.

The C ity g rants f ranchise r ights t o t hree o ther b usinesses t hat u se C ity s treets a nd r ights-of-way: e lectric, g as, a nd cable television. Currently, the City collects electric and gas franchise fees equal to 2 percent of gross receipts, and cable franchise fees equal to 5 percent of gross receipts. The electric and gas franchise fees are paid annually while the cable franchise fees are paid on a quarterly basis. The California Public Utility Commission limits electric and gas franchise fees to 2 percent and cable franchise fees to 5 percent of gross receipts. Any growth in utility franchise revenues would be as a result of utility rate increases imposed by the electric, gas, and cable companies.

The c able f ranchise a lso p ays a PEG ( Public, Ed ucation, a nd G overnment) f ee, e stimated a t $ 164,000 for n ext year. T he G eneral F und u ses t his a mount t o support t he o perating c osts o f public a ccess c able t elevision s ervices provided by the City.

Trend
Solid waste hauling activities from commercial and residential projects have increased steadily over the past several years. The revenue is expected to continue since the City is built out and property owners often opt to renovate or rebuild their property. Any growth in electric and gas franchise fees is limited to rate increase and additional new development.

Outlook
For F iscal Y ear 2 024-25, f ranchise t ax r evenue i s estimated a t $ 6.7 m illionn. F ranchise f ees r evenue m akes u p 3 .5 percent of the total General Fund revenues.

39 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
106
Business License Tax
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
Business Licenses
Description
Business licenses are issued for either regulatory or cost recovery purposes, to applicants who conduct business activities within the City. The regulatory authority provides cities the means to protect overall community interests.

The City of Costa Mesa contracts with HdL Companies to conduct a review of the businesses that are operating in the City.

Trend
Business l icense r evenue f or F iscal Y ear 2 023-24 is budgeted a t $ 913,264. T he b usiness l icense r evenue h as remained a bove $ 900,000 for t he l ast t en y ears, a ttributed t o a h ealthy e conomy. F iscal Y ear 2 023-24 b udget forecasted a slight decline in business license revenue due to the impact of the COVID-19 pandemic to businesses.

Given the current trend and the opening of new businesses, Costa Mesa expects business license revenues to return to normal levels in the proposed budget.

Outlook
For F iscal Y ear 2 024-25, e stimated r evenue f rom b usiness l icenses i s $ 940,807, w hich r epresents 0 .6% o f total General Fund revenues.
40City of Costa Mesa, California
suMMarIes of
fInancIal da ta
107
Other Street Permits Plumbing/Mechanical Permits
Electrical Permits Building Permits
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$600,000
$1,200,000
$1,800,000
$2,400,000
$3,000,000
$3,600,000
$4,200,000
$4,800,000
$5,400,000
$6,000,000
Licenses and Permits
Description
Licenses and permits are issued for either regulatory or cost recovery purposes, to applicants who conduct business activities within the City. The regulatory authority provides cities the means to protect the overall community interests. An example of licenses issued is animal licenses. Major categories of permits are street permits, building permits, electrical permits, plumbing permits, and mechanical permits. Also included in the permit revenue are cannabis business permits.

Building permits is the largest category of the license and permits revenue at $2.3 million, followed by street and plumbing p ermits r espectively. B uilding p ermits ar e r equired f or m ost s tructure m odifications an d i ts v olume i s a reflection of the local building activities.

Trend
The total license and permit fees continue to increase annually, especially in the building permits category. The local economy and increasing home prices in the last few years have incentivized property owners to rebuild and upgrade their property, culminating in a record year of activities for the Fiscal Year 2022-23.

Outlook
With rising interest rates tempering selling activity, property owners are still likely to maintain home improvement spending. F or F iscal Y ear 2 024-25, e stimated r evenue f rom l icenses a nd p ermits i s $ 4.7 m illion, w hich r epresents 3% of total General Fund revenues.
41 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
108
Red Light Violations Parking Citations Vehicle Code Violations Municipal Code Violations
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Fines and Forfeitures
Description
Fines and forfeitures primarily come from municipal code violations, motor vehicle code violations, and parking fi n e s . A m o u n t s p a i d b y a d e f e n d a n t i n c l u d e fi n e s a n d v a r i o u s p e n a l t i e s , a s s e s s m e n t s , a n d r e s t i t u t i o n . C i t i e s share the revenue from fines and forfeitures with the State and the County.

Parking c itation i s the l argest l ine i tem i n fines a nd f orfeitures a t $ 568,044. T he c itations a re g enerally f or v iolations that correspond to the no parking ordinances. Fines vary depending on the type of violation.

Trend
After r eaching a high o f nearly $ 3 million i n the r ecession d uring F iscal Y ear 2 008-09, fi nes a nd f orfeitures h ave fluctuated b etween $ 1.1 million t o $ 1.8 million. F or t he u pcoming F iscal Y ear, t he C ity a nticipates t hese r evenues to stay relatively flat to FY 2020-21 actuals.

Outlook
For F iscal Y ear 2 024-25, e stimated r evenue f rom fi nes a nd f orfeitures i s $ 1.3 m illion, w hich r epresents 0 .7% o f the total General Fund revenue. The estimated amount is reflected from last year’s projected revenues. 42City of Costa Mesa, California
suMMarIes of
fInancIal da ta
109
Rental Income Other Interest GASB 31 Adjustment Investment Earnings FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $-2,000,000
$-1,000,000
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Use of Money and Property
Description
Use of money and property consists of interest earned from investing the City’s idle cash, rental of various City facilities s uch a s t he g olf c ourse, p arks, a thletic fi elds, c ommunity c enters, t ennis c enter, a nd l ease f rom t he b us shelter space for advertising.

The l argest i ncome i tem i n t his c ategory i s f rom t he g olf c ourse o perations, w hich i s p rojected t o g enerate $ 3.8 million in rental revenue. A private company manages the golf course operations on behalf of the City under an agreement t hrough Au gust 3 1, 2 029. I n r eturn, t he C ity r eceives b etween 6 % t o 3 5% o f g ross r eceipts o n g reen fees, food and beverages, banquet facilities, and the pro shop. Fees were increased in Fiscal Year 2022-23.

Other s ignificant r evenue i ncluded i n t his c ategory u nder n ormal e conomic c ircumstances i s t he C ity’s i nvestment portfolio e arnings. T he C ity’s i nvestment p ortfolio, v alued a t j ust o ver $ 100 m illion, g enerates a s teady i ncome stream from interest and dividends. However, the market-to-market adjustment, which is required under the Government Accounting Standards Board (GASB), is not budgeted due to its unpredictability.

Trend
The g olf c ourse o peration g enerates a pproximately 8 1% o f t he C ity’s r ental i ncome a nd h as r emained a s table source of revenue even during the pandemic. This trend is expected to continue as weather permits.

Outlook
For F iscal Y ear 2 024-25, e stimated r evenue f rom u se o f money a nd p roperty t otal $ 5.3 m illion, o r 2.9% o f the t otal General F und r evenues. T he e stimated r evenue r eflects a n i ncrease o f $ 0.7 m illion, o r 1 4.4 p ercent f rom p rior year’s a dopted e stimate. T he i ncrease i n G olf C ourse O perations o f $ 282,130 i s o ffset b y a d ecrease i n I nvestment Earnings d ue t o a vo latile s tock m arket r eacting t o t he i ncrease i n i nflation a s w ell a s t he m ultiple c onflicts a cross the globe.
43 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
110
Other Fees and Charges Central Service Charges
Recreation Fees Ambulance Transportation Program
Vehicle Storage/Impound Fees Special Policing Fees
Zoning/Variance/CUP Fees Plan Checking Fee
FY 15-16 ActualFY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 AdoptedFY 24-25 Proposed $0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
$7,500,000
$9,000,000
$10,500,000
$12,000,000
$13,500,000
$15,000,000
Fees and Charges for Services
Description
Cities h ave t he g eneral a uthority t o impose f ees o r charges f or s ervices. F ees a nd c harges a re d istinguished f rom taxes i n two p rincipal w ays: 1 ) t he a mount o f the f ee m ay n ot e xceed t he e stimated r easonable c ost o f providing t he particular s ervice o r facility f or w hich t he f ee i s charged; a nd 2 ) t he s ervice o r facility f or w hich t he f ee i s charged bears a relationship to the person or entity paying the fee.

Costa M esa’s f ees a nd c harges i nclude: u ser f ees c harged t o a p erson o r entity p articipating i n the v arious r ecreation classes o ffered b y the C ity, p lan c heck f ees, o ther s ervices p rovided b y the P lanning D ivision r elated t o zoning a nd conditional u se p ermits, fi ngerprinting, f alse a larms, p olice r eports, fi re i nspection, a mbulance t ransportation, a nd hazardous materials disclosure fees.

When t he C ity r eviews i ts u ser f ees a nd c harges, i t submits a ny c hanges f or C ouncil a pproval. U ser f ees a nd charges were revised effective January 1, 2009. Since then, certain fees have been updated and approved by the Council. F or c lasses o ffered b y the P arks a nd C ommunity S ervices D epartment, f ee c hanges a re a lso r eviewed and approved by the Parks, Arts, and Community Services Commission.

Trend
In 2018, the CIty Council authorized the annual adjustment of building fees to align to the change in regional consumer price index (CPI). Fees not proposed for adjustment are primarily Recreation and Facility Rental Fees and f ees l imited b y S tate L aw. I t i s t he i ntent o f s taff t o p erform a f ull c ost o f s ervice s tudy e very t hree t o fi ve y ears and to submit CPI adjustment during interim years with only minor adjustments. The ambulance transportation program, t he l argest f ee l ine i tem, w ill b e i n i ts fi fth y ear o f o peration i n F iscal Y ear 2 023-24. W ith t he a doption of this budget, staff recommends resuming use of a waste fee schedule. This is simply consolidating the city’s various existing fees into a consolidated document.

Outlook
For F iscal Y ear 2 024-25, e stimated r evenue f rom f ees a nd c harges f or s ervices i s $ 13.0 m illion, w hich r epresents 5% o f the t otal G eneral F und r evenue. T his r evenue i s a n i ncrease o f a pproximately $ 3,357,545, o r 3 4.7 p ercent, from Fiscal Year 2023-24.
44City of Costa Mesa, California
suMMarIes of
fInancIal da ta
111
Schedule of Interfund Transfers
for the Fiscal Year Ending June 30, 2025
Fund Transfers In Transfers Out

General Fund - 101 9 ,705,994
Capital Improvement Fund - 401 6,849,994
IT Replacement Fund - 603 2,856,000
Subtotal $ 9,705,994 $ 9,705,994

American Rescue Plan - 204 2,925,504
Costa Mesa Housing Authority- 222 4 54,308
Housing Trust Fund-226 2,471,196
Subtotal $ 2,925,504 $ 2,925,504

TOTAL $ 12,631,498 $ 12,631,498

45 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
112
Salaries
Salaries

31.14%

31.14%
Salaries

31.14%
Benefits
Benefits

10.68%

10.68%
Benefits

10.68%
Retirement
Retirement

16.65%

16.65%
Retirement

16.65%
Maintenance and Operations
Maintenance and Operations

21.75%

21.75%
Maintenance and Operations

21.75%
Fixed Assets
Fixed Assets

2.95%

2.95%
Fixed Assets

2.95%
Transfers Out
Transfers Out

5.26%

5.26%
Transfers Out

5.26%
Capital Improvement
Capital Improvement

11.57%

11.57%
Capital Improvement

11.57%
Total Appropriation- All Funds- $ 240,402,532 (Includs Capital Improvement) City Manager
City Manager

6.11%

6.11%
City Manager

6.11%
City Attorney
City Attorney

0.45%

0.45%
City Attorney

0.45%
Finance
Finance

2.53%

2.53%
Finance

2.53%
Parks and Community
Parks and Community
Services 4.12%
Services 4.12%
Parks and Community
Services 4.12%
IT
IT

3.71%

3.71%
IT

3.71%
Police
Police

26.39%

26.39%
Police

26.39%
City Council
City Council

0.36%

0.36%
City Council

0.36%
Fire and Rescue
Fire and Rescue

15.71%

15.71%
Fire and Rescue

15.71%
Development Services
Development Services

4.86%

4.86%
Development Services

4.86%
Public Works
Public Works

24.60%

24.60%
Public Works

24.60% Non-Departmental
Non-Departmental

11.16%

11.16%
Non-Departmental

11.16%
Total Appropriations - All Funds (Including Transfers)
Total Appropriations - All Funds (Including Transfers)
for the Fiscal Year Ending June 30, 2025

Total Appropriations - All Funds - $240,402,532 (Includes Capital Improvement) 46City of Costa Mesa, California
suMMarIes of
fInancIal da ta
113
Summary of Appropriations by Department/by Category –
All Funds (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
City Council
Salaries and Benefits $ 7 21,605 $ 675,296 $ 586,969 $ 710,908 Maintenance and Operations 150,593 158,570 161,181 161,181 Fixed Assets 4, 149 727 2, 000 2,000
Subtotal City Council $ 8 76,347 $ 8 34,594 $ 7 50,150 $ 874,089 City Manager’s Office
Salaries and Benefits
$ 6,636,335 $ 7, 439,768 $ 9, 264,772 $ 10 ,002,381 Maintenance and Operations 3,716,053 4,576,213 4,470,359 4,667,410 Fixed Assets 25,407 55,129 16,900 16,900
Subtotal City Manager’s Office $ 1 0,377,795 $ 1 2,071,110 $ 1 3,752,031 $ 1 4,686,691 City Attorney
Maintenance and Operations
965,843 988,508 1,050,000 1,086,750
Subtotal City Attorney $ 965,843 $ 9 88,508 $ 1 ,050,000 $ 1, 086,750 Finance
Salaries and Benefits
$ 3,063,697 $ 3,376,822 $ 4 ,280,029 $ 4 ,763,134 Maintenance and Operations 766,643 955,049 1,273,330 1,273,330 Fixed Assets 60,089 64,339 37,300 37,300
Subtotal Finance $ 3 ,890,428 $ 4,396,210 $ 5 ,590,659 $ 6 ,073,764 Parks and Community Services
Salaries and Benefits
$ 4 ,109,052 $ 4, 792,258 $ 5,683,323 $ 6,520,622 Maintenance and Operations 2,808,948 3,189,239 2,968,506 3,252,945 Fixed Assets 21 5 28,526 3, 800 3,800
Subtotal Parks and Community Services $ 6 ,918,216 $ 8 ,010,022 $ 8,655,629 $ 9 ,777,367 Information Technology
Salaries and Benefits
$ 2,631,490 $ 3,641,655 $ 4,435,399 $ 4,579,074
Maintenance and Operations 510,300 568,129 610,670 610,670 Fixed Assets 1,099,026 1,784,178 3,786,211 3,723,977 Subtotal Information Technology $ 4 ,240,816 $ 5,993,961 $ 8 ,832,280 $ 8 ,913,721 Police Department
Salaries and Benefits
$ 47,198,919 $ 5 0,707,995 $ 5 2,034,331 $ 5 5,284,340 Maintenance and Operations 6,863,091 5,949,971 7,148,467 6,763,473 Fixed Assets 609,168 380,263 715,010 993,501
Subtotal Police Department $ 5 4,671,177 $ 5 7,038,230 $ 59,897,808 $ 6 3,041,314 Fire and Rescue Department
Salaries and Benefits
$ 2 7,497,513 $ 27,878,623 $ 3 0,632,989 $ 31,904,744 Maintenance and Operations 5,516,769 5,560,602 5,117,134 5,835,188 Fixed Assets 93,077 41,171 35,000 32,990
Subtotal Fire and Rescue Department $ 3 3,107,359 $ 3 3,480,396 $ 3 5,785,123 $ 37,772,922 47City of Costa Mesa, California

114
Summary of Appropriations by Department/by Category –
All Funds (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Development Services
Salaries and Benefits $ 6,194,331 $ 7,580,306 $ 8,786,675 $ 9,689,965 Maintenance and Operations 2,157,795 1,622,919 2,016,612 1,961,283 Fixed Assets 78,645 50,190 938,200 28,250
Subtotal Development Services $ 8,430,771 $ 9,253,415 $ 11,741,487 $ 11,679,498 Public Works
Salaries and Benefits
$ 9,712,094 $ 10,139,038 $ 13,460,866 $ 14,244,930 Maintenance and Operations 14,338,405 14,989,958 14,999,641 15,713,101 Fixed Assets 114,545 363,163 1,942,900 1,942,900
Subtotal Public Works $ 24,165,044 $ 25,492,159 $ 30,403,407 $ 31,900,931 Non-Departmental
Salaries and Benefits
$ - $ 1,950,617 $ 2,611,000 $ 2,611,000
Maintenance and Operations 7,122,528 7,952,067 8,287,899 11,291,750 Fixed Assets 18,348,736 24,442,397 14,967,478 12,931,498 Subtotal Non-Departmental $ 25,471,264 $ 34,345,081 $ 25,866,377 $ 26,834,248

TOTAL APPROPRIATIONS - ALL FUNDS
Salaries and Benefits $ 109,691,451 $ 118,182,378 $ 131,952,504 $ 140,311,099 Maintenance and Operations $ 44,916,967 46,511,225 48,534,664 52,189,891 Fixed Assets $ 20,433,057 27,210,082 22,444,799 19,713,116 TOTAL APPROPRIATIONS - ALL FUNDS $ 175,041,476 $ 191,903,685 $ 202,931,967 $ 212,214,106 48 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
115
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ ( 4,019,104) $ ( 4,019,104) Regular Salaries - Sworn 501100 2 3,807,989 24,891,294 27,664,096 2 9,128,806 Regular Salaries - Non-Sworn 501200 22,518,813 25,890,986 3 5,096,883 3 8,375,194 Regular Salaries - Part-Time 501300 4,349,512 4,963,839 4 ,864,033 4 ,861,995 Overtime 501400 7 ,455,603 7,301,625 4,904,449 4,904,449 Accrual Payoff - Excess Max. 501500 5 47,368 541,110 1 91,128 1 91,128 Vacation/Comp. Time Cash Out 501600 621,619 464,941 303,980 303,980 Holiday Allowance 501700 9 45,976 8 26,850 8 86,313 932,453 Separation Pay-Off 501800 468,359 2 61,777 145,776 145,776 Other Compensation 501900 2 ,908,337 3,205,954 4 ,079,024 4 ,413,530 Furloughs 502200 1,659 - - -
Cafeteria Plan 505100 10 ,085,251 10,683,909 1 3,604,307 1 4,154,542 Medicare 505200 967,931 1,048,895 945,032 9 98,494 Retirement 505300 3 1,508,915 34,093,546 37,617,542 4 0,130,082 Longevity 505400 4 ,378 1 63,174 785,763 1,193,739 Executive Prof Development 505500 70,537 67 ,958 8 0,915 84,620 Auto Allowance 505600 48,432 42,878 55,200 4 8,299 Unemployment 505800 2 9,829 4 3,086 80,020 80,020 Workers’ Compensation 505900 1,497,421 1,799,941 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1 ,853,524 1,890,617 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 109,691,451 $ 118,182,378 $ 131,952,504 $ 140,595,149

Maintenance and Operations
Stationery a nd O ffice 510100 $ 1 98,539 $ 2 12,483 $ 2 20,400 $ 2 19,150 Multi-Media, Promos, Subscrpt. 510200 6 04,630 904,077 6 32,789 658,689 Small Tools and Equipment 510300 416,520 5 29,189 2 65,667 25 5,307 Uniforms and Clothing 510400 330,858 4 23,828 3 92,160 3 92,250 Safety and Health 510500 1 ,580,465 1 ,231,785 581,913 6 58,622 Maintenance and Construction 510600 1,195,455 9 11,564 6 91,750 6 93,250 Agriculture 510700 70,644 72,627 97,000 97,000 Fuel 510800 698,298 814,745 5 01,400 5 01,400 Electricity - Buildings & Fac. 515100 6 80,488 7 84,284 580,020 580,020 Electricity - Power 515200 3 04,306 327,999 2 81,800 2 81,800 Electricity - Street Lights 515300 1,097,881 1 ,164,347 1,000,000 1,000,000 Gas 515400 77,743 1 10,225 4 5,400 4 5,400
Water - Domestic 515500 10 1,757 109,822 76,100 76,100 Water - Parks and Parkways 515600 1 ,051,167 697,303 8 59,100 8 59,100 Waste Disposal 515700 2 32,551 235,223 2 62,447 2 62,462 Janitorial and Housekeeping 515800 527,387 5 76,922 6 92,143 6 92,143 Postage 520100 - - 4 42 -
Legal Advertising/Filing Fees 520200 245,963 243,938 25 6,332 329,600 Advertising and Public Info. 520300 15,837 1 7,074 16,850 1 6,300 Telephone/Radio/Communications 520400 9 26,088 969,758 95 2,400 7 99,566 Business Meetings 520500 5 2,622 61,757 51,780 51,580 Mileage Reimbursement 520600 1 67 1,336 3,300 3,300 Dues and Memberships 520700 192,146 195,854 203,957 2 08,712 49 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
116
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Board Member Fees 520800 3 8,400 45,900 4 9,700 4 9,700 Maintenance and Operations (Continued)
Buildings and Structures 525100 2 57,270 4 82,281 371,500 3 66,250 Landscaping and Sprinklers 525200 3,194,907 3,339,988 3,400,500 3,400,500 Underground Lines 525300 - - - -
Automotive Equipment 525400 201,314 213,771 26 2,500 26 2,500 Office F urniture 525600 - 119 2 ,000 2 ,000 Office E quipment 525700 5 7,876 65 ,930 6 4,550 184,631 Other Equipment 525800 852,952 1 ,205,151 943,650 941,650 Streets, Alleys and Sidewalks 525900 1,001,029 95 8,785 1,727,790 1 ,777,790 Employment 530100 2 17,154 3 3,423 26,000 26,000 Consulting 530200 4 ,030,479 3 ,529,443 4,496,595 4 ,603,094 Legal 530300 3 ,499,851 1,699,949 2,814,420 2,843,500 Engineering and Architectural 530400 673,639 4 11,362 5 78,962 557,912 Financial & Information Svcs. 530500 560,820 5 95,842 1 ,078,750 1 ,078,750 Medical and Health Inspection 530600 149,877 1 80,027 228,100 228,100 Public Safety 530700 2,238,968 2,518,150 2,563,920 3,186,420 Recreation 530800 2 21,030 3 39,997 602,120 633,620 Sanitation 530900 1,591 3 9,950 1,200 1,200
Principal Payments 535100 1 ,941,839 2,171,129 3,642,600 3,738,983 Interest Payments 535200 1,115,882 1 ,121,165 1,146,705 1,156,448 External Rent 535400 6 41,274 573,343 889,364 1,079,650 Grants, Loans and Subsidies 535500 2,117 ,444 2,008,996 2,434,260 2 ,179,910 Depreciation 535600 1 ,248,411 1,120,805 1,325,000 1,325,000 Internal Rent Central Services 535800 4 0,652 58,772 9 9,722 9 9,722 Internal Rent Postage 535900 86,923 1 28,396 1 11,334 1 11,334 Internal Rent - Maintenance 536100 8 94,887 884,887 88 4,887 88 4,887 Internal Rent - Repl Cost 536200 1,225,836 4 ,021,116 1,217,816 4 ,514,999 Internal Rent - IT Replacement 536300 - - - - Internal Rent - Fuel 536400 513,166 532,950 5 01,400 5 01,400 Internal Rent Genl Liability 536500 2,072,221 2, 072,246 2,072,221 2,072,221 Internal Rent Workers’ Comp 536600 2 ,689,915 2 ,690,073 2 ,939,914 2 ,939,914 Internal Rent Unemployment 536700 80,180 8 0,183 80,180 80,180 General Liability 540100 1 ,722,409 1,611,556 1,705,250 1,762,301 Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 - 106,184 1 95,200 1 95,200 Taxes and Assessments 540700 2 37,408 3 19,196 1 96,200 1 96,200 Contingency 540800 (190,589) 4 6,656 550,000 550,000 Other Costs 540900 4,464 88,362 1,948 1,948
Assistance 545300 - - - -
Acquisition Costs 545500 - - - -
Emergency Protective Measure 580200 1 84,550 8 ,077 - - Subtotal Maintenance and Operations $ 44,425,540 $ 4 5,900,301 $ 47,880,808 $ 52,225,065 Fixed Assets
Land 590100 $ - $ - $ 3 84,576 $ 3 00,000
Buildings and Structures 590400 - - - -
50City of Costa Mesa, California
suMMarIes of
fInancIal da ta
117
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
Account
Number
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Automotive Equipment 590500 1 1,726 2 39,273 1,905,000 1 ,905,000 Office F urniture 590600 5 5,581 3,199 1 2,900 1 2,900 Office E quipment 590700 3 4,987 21,206 - -
Other Equipment 590800 1 ,915,127 2 ,395,332 5,559,421 4 ,863,718 Loss on Disposal of Assets 599100 66,900 85 ,228 - - Nonoperating Expenses - Other 599400 - - - - Capital Replacement Reservce 599500 - - - -
Subtotal Fixed Assets $ 2,084,321 $ 2,744,239 $ 7,861,897 $ 7,081,618

Transfers Out
Transfers Out 595100 $ 1 8,348,736 $ 2 4,465,843 $ 1 4,582,902 $ 1 2,631,498 Subtotal Transfers Out $ 18,348,736 $ 24,465,843 $ 14,582,902 $ 12,631,498

TOTAL APPROPRIATIONS - ALL FUNDS $ 174,550,048 $ 191,292,761 $ 202,278,111 $ 212,533,330

51 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
118
Salaries
Salaries

37.70%

37.70%
Salaries

37.70%
Benefits
Benefits

11.94%

11.94%
Benefits

11.94%
Retirement
Retirement

20.46%

20.46%
Retirement

20.46%
Maintenance and Operations
Maintenance and Operations

23.24%

23.24%
Maintenance and Operations

23.24%
Fixed Assets
Fixed Assets

1.54%

1.54%
Fixed Assets

1.54%
Transfers Out
Transfers Out

5.11%

5.11%
Transfers Out

5.11%
Total Appropriations - General Fund,
by Account Type $189,894,159
City Manager
City Manager

5.05%

5.05%
City Manager

5.05%
City Attorney
City Attorney

0.57%

0.57%
City Attorney

0.57%
Finance
Finance

3.20%

3.20%
Finance

3.20%
Parks and Community Services
Parks and Community Services

4.76%

4.76%
Parks and Community Services

4.76%
Information Technology
Information Technology

3.37%

3.37%
Information Technology

3.37%
Police
Police

32.61%

32.61%
Police

32.61%
City Council
City Council

0.46%

0.46%
City Council

0.46%
Fire and Rescue
Fire and Rescue

19.89%

19.89%
Fire and Rescue

19.89%
Development Services
Development Services

5.22%

5.22%
Development Services

5.22%
Public Works
Public Works

12.46%

12.46%
Public Works

12.46%
Non-Departmental
Non-Departmental

12.41%

12.41%
Non-Departmental

12.41%
Total Appropriations - General Fund (Including Transfers) for the Fiscal Year Ending June 30, 2025

Total Appropriations - General Fund,
by Department $189,894,159
52City of Costa Mesa, California
suMMarIes of
fInancIal da ta
119
Summary of Appropriations by Department/by Category –
General Fund (Excludes CIP)
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Department/Category
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
City Council
Salaries a nd B enefits $ 7 13,167 $ 67 5,040 $ 5 86,969 $ 7 10,908 Maintenance and Operations 1 50,593 1 58,570 1 61,181 161,181 Fixed Assets 4 ,149 727 2 ,000 2,000
Subtotal City Council $ 8 67,909 $ 8 34,337 $ 750,150 $ 8 74,089

City Manager’s Office
Salaries a nd B enefits $ 4 ,756,506 $ 5 ,193,982 $ 6 ,599,895 $ 7, 373,718 Maintenance and Operations 1,743,278 2, 332,910 2,063,759 2 ,203,759 Fixed Assets 5 ,696 46,471 1 6,900 1 6,900
Subtotal City Manager’s Office $ 6,505,480 $ 7,573,363 $ 8 ,680,554 $ 9,594,377

City Attorney
Maintenance and Operations $ 9 58,775 $ 9 88,108 $ 1 ,050,000 $ 1 ,086,750 Subtotal City Attorney $ 958,775 $ 988,108 $ 1,050,000 $ 1,086,750

Finance
Salaries a nd B enefits $ 2, 991,058 $ 3 , 357, 419 $ 4 ,280,029 $ 4 ,763,134 Maintenance and Operations 760,575 868,567 1,273,330 1 ,273,330 Fixed Assets 59,523 45,202 37,300 3 7,300
Subtotal Finance $ 3,811,155 $ 4,271,188 $ 5,590,659 $ 6,073,764

Parks and Community Services
Salaries a nd B enefits $ 4 ,011,188 $ 4, 584,432 $ 5 ,537,627 $ 6 ,349,928 Maintenance and Operations 2 ,367,925 2,758,414 2 ,413,401 2,683,340 Fixed Assets 2 15 2 8,526 3 ,800 3,800
Subtotal Parks and Community Services $ 6,379,328 $ 7,371,372 $ 7,954,828 $ 9,037,068

Information Technology
Salaries a nd B enefits $ 2, 580,685 $ 2 ,836,023 $ 3 ,826,595 $ 3 ,997,911 Maintenance and Operations 4 27,077 5 13,164 5 60,670 560,670 Fixed Assets 1,097,184 1,784,178 1,536,211 1 ,843,977 Subtotal Information Technology $ 4, 104,946 $ 5,133,365 $ 5,923,476 $ 6,402,558

Police Department
Salaries a nd B enefits $ 4 6,509,880 $ 4 9,964,843 $ 5 1,593,246 $ 5 4,639,287 Maintenance and Operations 6 ,517,974 5 ,668,692 7, 451,332 6,328,283 Fixed Assets 476,558 240,936 176,811 952,181
Subtotal Police Department $ 53,504,411 $ 55,874,470 $ 59,221,389 $ 6 1,919,751 53 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
120
Fire and Rescue Department
Salaries a nd B enefits $ 2 7,423,236 $ 2 7,878,623 $ 3 0,632,989 $ 3 1,904,744 Maintenance and Operations 4,782,204 5 ,560,602 5 ,117,134 5,835,188 Fixed Assets 9 3,077 4 1,171 3 5,000 3 2,990
Subtotal Fire and Rescue Department $ 32,298,517 $ 33,480,396 $ 35,785,123 $ 3 7,772,922

Development Services
Salaries a nd B enefits $ 5 ,677,062 $ 7, 050,680 $ 8 , 217,5 4 0 $ 8 ,872,867 Maintenance and Operations 1 ,767,062 1 ,138,327 1 ,027,736 1,010,686 Fixed Assets 7 8,645 40,748 1 1,200 2 8,250
Subtotal Development Services $ 7,522,770 $ 8, 229,755 $ 9,256,476 $ 9,911,803

Public Works
Salaries a nd B enefits $ 7 ,816,139 $ 8 ,489,354 $ 1 1,163,511 $ 1 1,907, 280 Maintenance and Operations 1 1,661,486 11,882,339 1 1,286,487 1 1,743,821 Fixed Assets 39,830 41,786 7,900 7, 900
Subtotal Public Works $ 19,517,456 $ 20,413,479 $ 22,457,898 $ 23,659,001

Non-Departmental
Salaries a nd B enefits $ 1 ,926,415 $ 1 ,950,617 $ 2 ,611,000 $ 2 ,611,000 Maintenance and Operations 7,122,528 7,952,067 7,947,899 1 1,245,082 Fixed Assets - - - -
Transfers Out 1 8,348,736 22,554,541 1 3,097,589 9,705,994 Subtotal Non-Departmental $ 27,397,679 $ 32,457,225 $ 2 3,656,488 $ 23,562,076

TOTAL APPROPRIATIONS - GENERAL FUND

Salaries a nd B enefits $ 10 4,405,336 $ 1 11,981,013 $ 1 25,049,401 $ 13 3,130,777 Maintenance and Operations 38,259,476 3 9,821,759 4 0,352,929 44,132,090 Fixed Assets 1,854,877 2 ,246,299 1,827,122 2 ,925,298 Transfers Out 1 8,348,736 2 2,577,987 1 3,097,589 9,705,994

TOTAL APPROPRIATIONS - ALL FUNDS $ 162,868,426 $ 176,627,058 $ 180,327,041 $ 189,894,159 54City of Costa Mesa, California
suMMarIes of
fInancIal da ta
121
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 4,019,104) $ ( 4,019,104) Regular Salaries - Sworn 23,562,158 24,608,500 2 7,403,446 28,854,649 Regular Salaries - Non-Sworn 2 0,754,954 2 3,677,179 32,758,053 3 5,747,114 Regular Salaries - Part-Time 4 ,078,869 4,805,058 4 ,623,811 4,640,621 Overtime 7,146,584 6,989,413 4, 822,473 4, 822,473 Accrual Payoff - Excess Max. 5 41,323 530,043 186,128 186,128 Vacation/Comp. Time Cash Out 5 99,334 4 60,136 3 02,980 3 02,980 Holiday Allowance 9 38,271 8 09,749 872,683 9 18,390 Separation Pay-Off 457,851 260,916 145,376 145,376 Other Compensation 2,880,943 3 ,165,286 4, 014,306 4, 358,437 Furloughs 1 ,640 - - -
Cafeteria Plan 9,770,813 10 ,248,439 1 3,086,036 13,576,180 Medicare 934,717 1,004,736 9 05,599 95 6,803 Retirement 30,762,322 33,260,085 36,571,441 3 8,857,777 Longevity 4,378 163,174 7 85,763 1,193,739
Executive Prof Development 69,224 64,805 7 5,210 8 0,915 Auto Allowance 4 8,432 42,878 55,200 4 8,299 City Contrib - Retiree Medical 1 ,853,524 1,890,617 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 104,405,336 $ 111,981,013 $ 125,049,401 $ 133,130,777

Maintenance and Operations
Stationery a nd O ffice $ 1 96,853 $ 2 10,675 $ 2 11,400 $ 2 13,650 Multi-Media, Promos, Subscrpt. 5 85,802 8 65,626 5 58,489 5 84,389 Small Tools and Equipment 331,610 5 13,392 2 48,226 2 40,366 Uniforms and Clothing 3 24,208 4 15,320 3 88,160 388,250 Safety and Health 1 ,006,018 1 ,208,106 5 81,413 658,122 Maintenance and Construction 8 29,766 523,872 3 26,750 3 28,250 Agriculture 70 ,644 72,627 9 7,000 9 7,000
Electricity - Buildings & Fac. 6 80,488 7 84,284 580,020 580,020 Electricity - Power 304,306 327,999 2 81,800 2 81,800 Electricity - Street Lights 1 ,097,881 1 ,164,347 1,000,000 1,000,000 Gas 77,743 1 10,225 4 5,400 4 5,400
Water - Domestic 101,757 109,822 76,100 76,100 Water - Parks and Parkways 1,051,167 697,303 8 59,100 8 59,100 Waste Disposal 231,953 209,379 261,447 261,462 Janitorial and Housekeeping 52 4,889 576,010 6 90,243 6 90,243 Legal Advertising/Filing Fees 229,975 243,938 2 36,600 3 11,600 Advertising and Public Info. 14 ,501 1 2,762 14 ,300 14 ,300 Telephone/Radio/Communications 8 46,707 969,758 8 32,400 7 99,566 Business Meetings 52,572 61,757 51,080 51,080 Mileage Reimbursement 167 1,336 3,300 3,300
Dues and Memberships 190,702 1 93,796 201,957 2 04,712

55 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
122
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 38,400 4 0,600 4 1,300 4 1,300 Professional Development 457,072 5 79,670 6 46,896 6 44,141 Buildings and Structures 1 62,681 375,600 247,500 242,250 Landscaping and Sprinklers 3 ,186,509 3,332,511 3,400,500 3,400,500 Office F urniture - 119 2 ,000 2 ,000
Office E quipment 57,674 65,721 6 4,350 6 6,431 Other Equipment 848,658 1 ,202,871 9 29,150 9 27,150 Streets, Alleys and Sidewalks 1,001,029 95 8,785 1,007,200 1 ,057,200 Employment 2 17,154 33,423 2 6,000 2 6,000
Consulting 3 ,152,587 2, 444,309 3,567,040 3,015,431 Legal 3 ,499,851 1,699,949 2,806,300 2 ,843,050 Engineering and Architectural 659,054 4 11,362 5 68,898 5 47,848 Financial & Information Svcs. 560,820 5 95,842 1 ,078,750 1 ,078,750 Medical and Health Inspection 14 9,877 1 80,027 228,100 228,100 Public Safety 2 ,238,968 2,335,873 2,513,920 3,136,420 Recreation 2 11,396 2 94,586 4 84,720 504,220 Sanitation 1 ,591 95 0 1,200 1,200
Principal Payments 1,941,839 2,171,129 3 ,450,000 3 ,450,000 Interest Payments 1,089,686 999,864 1,067,905 1,067,905 External Rent 6 41,274 573,343 8 89,364 1,079,650 Grants, Loans and Subsidies 1 ,729,447 1,690,397 1 ,287,994 1 ,287,994 Internal Rent Central Services 4 0,652 58,772 9 9,722 9 9,722 Internal Rent Postage 8 6,682 128,396 1 10,792 1 10,792 Internal Rent - Maintenance 894,300 8 84,300 884,300 884,300 Internal Rent - Repl Cost 1,225,276 4 ,020,556 1,217,256 4, 514,439 Internal Rent - Fuel 513,166 532,950 5 01,400 5 01,400 Internal Rent Genl Liability 2,069,109 2,069,184 2,069,259 2,069,259 Internal Rent Workers’ Comp 2 ,659,196 2,651,490 2 ,938,441 2 ,938,441 Internal Rent Unemployment 79,239 79,122 7 9,687 7 9,687 Taxes and Assessments 56,295 1 17,092 9 6,200 9 6,200 Contingency 35,988 1 8,240 5 00,000 5 00,000 Other Costs 4,297 2 ,394 1,600 1,600
Subtotal Maintenance and Operations $ 38,259,476 $ 3 9,821,759 $ 4 0,352,929 $ 44,132,090

56City of Costa Mesa, California
suMMarIes of
fInancIal da ta
123
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Account Description
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Fixed Assets
Automotive Equipment $ 5 ,060 $ 3 ,125 $ - $ -
Office F urniture 5 5,581 3,199 1 2,900 1 2,900 Office E quipment 34,987 9, 796 - -
Other Equipment 1,759,250 2 ,230,179 1,814,222 2,912,398 Subtotal Fixed Assets $ 1,854,877 $ 2,246,299 $ 1,827,122 $ 2,925,298 Transfers Out
Operating Transfers Out $ 1 8,348,736 $ 2 2,577,987 $ 1 3,097,5 89 $ 9 ,705,994 Subtotal Transfers Out $ 18,348,736 $ 22,577,987 $ 13,097,589 $ 9,705,994

TOTAL APPROPRIATIONS - GENERAL FUND $ 162,868,426 $ 1 76,627,058 $ 180,327,041 $ 189,894,159

(1) In Fiscal Year 2022-23, the City changed the budgeting methodology for professional development. Only executive professional development included in the e mployee M OUs is i ncluded in this account. Other p rofessional d evelopment such a s t raining, l icenses and c ertificates are accounted for under maintenance and operations.
(2) In Fiscal Year 2022-23, the City corrected the budgeting method for billing internal charges. The prior years have not been adjusted to ensure consistency with the audited financial s tatements.
57 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
124
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
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 Staff* 1.00 1.00 - Management Aide*
Management Analyst* 1.00 1.00 - - -
Total City Council 10.00 10.00 8.00 8.00 8.00
*Constituent Services staff transferred to City Manager’s Office City Manager’s Office
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 2.00 2.00 1.00 1.00 1.00
Administrative Assistant - - 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 2.00 2.00 Central Services Supervisor 1.00 1.00 - - -
City Clerk 1.00 1.00 1.00 1.00 1.00
Community Outreach Worker - 2.00 2.00 5.00 7.00
Community Outreach Supervisor - 1.00 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 1.00
Energy and Sustainability Service 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 2.00 2.00 2.00 2.00 Human Resources Analyst 3.00 4.00 4.00 4.00 4.00
Human Resources Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Assistant 1.00 1.00 1.00 1.00 1.00 Human Resources Technician 1.00 1.00 1.00 1.00 1.00 Management Aide - - 2.00 1.00 1.00
Management Analyst 3.00 3.00 3.00 4.00 4.00
Neighborhood Improvement Manager - 1.00 1.00 1.00 1.00 Office Specialist II 1.00 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 3.00 3.00
Real Property Manager - - 1.00 - -
Senior Management Analyst 1.00 1.00 3.00 2.00 2.00
Senior Code Enforcement Officer - 1.00 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 2.00 - -
Multimedia Specialist - 2.00 2.00
Website Coordinator/ Programmer Analyst I 1.00 1.00 1.00 1.00 1.00 Total City Manager’s Office 30.00 37.00 43.00 47.00 49.00 *Constituent Services staff transferred in City Manager’s Office * Energy and Sustainability Service Manager transferred in from Public Works 58City of Costa Mesa, California

125
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Finance Department
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 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 4.00 4.00 4.00 4.00
Accounting Supervisor 1.00 1.00 1.00 - -
Administrative Assistant (CON) 1.00 1.00
Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 Budget and Purchasing Manager 1.00 1.00 1.00 1.00 1.00 Budget Analyst 2.00 - - - -
Business License Inspector - 1.00 1.00 1.00
Buyer 3.00 3.00 2.00 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 2.00
Finance Manager - - 1.00 1.00 1.00
Finance Officer- Accounting - - - 1.00 1.00
Finance Officer- Payroll (CON) - - - 1.00 1.00
Finance Officer- Purchasing - - - 1.00 1.00
Finance Officer- Revenue - - - 1.00 1.00
Payroll Coordinator 1.00 1.00 1.00 1.00 1.00
Payroll Supervisor 1.00 1.00 1.00 - -
Permit Processing Specialist 2.00 1.00 1.00 1.00 1.00 Purchasing Supervisor 1.00 1.00 1.00 - -
Revenue Supervisor 1.00 1.00 1.00 - -
Senior Accountant - 1.00 1.00 1.00 1.00
Senior Budget Analyst - 2.00 2.00 2.00 2.00
Senior Management Analyst 1.00 1.00 -
Total Finance Department 23.00 24.00 25.00 26.00 26.00 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 1.00
Assistant Recreation Supervisor 3.00 3.00 -
Community Outreach Worker 2.00 - 1.00 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 1.00
Management Analyst 1.00 1.00 - - -
Neighborhood Improvement Manager 1.00 - - - -
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Recreation Coordinator* 4.00 5.00 4.00 4.00 4.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Recreation Specialist - - 7.00 8.00 8.00
Recreation Supervisor 2.00 2.00 3.00 3.00 3.00
Senior Code Enforcement Officer 1.00 - - - -
Senior Management Analyst - - 1.00 1.00 1.00
59 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
126
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Parks And Community Services Department (Continued)
Senior Recreation Supervisor 2.00 2.00 2.00 2.00 2.00 Total Parks and Community Svcs Department 21.00 18.00 25.00 26.00 26.00 *One Recreation Coordinator transferred to PD Adopted FY 23/24 Information Technology Department
Information Technology Director 1.00 1.00 1.00 1.00 1.00 Information Technology Manager 2.00 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 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Management Analyst - 1.00 - - -
Network Administrator 5.00 5.00 5.00 5.00 5.00
Office Specialist II - - 1.00 1.00 1.00
Programmer Analyst II 3.00 4.00 4.00 4.00 4.00
Senior Management Analyst - - 1.00 1.00 1.00
Senior Programmer Analyst 3.00 4.00 4.00 4.00 4.00
Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00 Total Information Technology Department 17.00 20.00 22.00 22.00 22.00 Police Department
Police Chief 1.00 1.00 1.00 1.00 1.00
Deputy Police Chief - - 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 2.00
Animal Services Coordinator 1.00 1.00
Animal Control Officer 2.00 2.00 3.00 3.00 3.00
Animal Control Supervisor - - 1.00 1.00 1.00
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 7.00 7.00 7.00 7.00 Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 1.00 1.00 2.00 2.00 2.00
Crime Prevention Specialist 1.00 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 4.00 4.00 4.00 4.00
Custody Officer - - 10.00 10.00 10.00
Custody Supervisor - - 1.00 1.00 1.00
Electronics Technician 1.00 1.00 1.00 1.00 1.00
Emergency Services Administrator 1.00 - - - -
Executive Assistant 2.00 2.00 2.00 2.00 2.00
Emergency Services Manager * - 1.00 0.50 0.50 0.50
60City of Costa Mesa, California

127
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Police Department (Continued)
Management Analyst 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 7.00 7.00
Permit Processing Specialist - 1.00 1.00
Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 7.00 7.00 7.00 7.00 7.00
Police Officer 105.00 107.00 107.00 107.00 107.00
Police Records Administrator 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 1.00 Police Sergeant 21.00 22.00 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 2.00 3.00 3.00 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
Recreation Coordinator* 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 Management Analyst - - 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 0.50
Total Police Department 216.00 221.50 238.00 241.00 242.00 * 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 1.00 1.00 Assistant Fire Chief/Community Risk Reduction - non
sworn - - 1.00 1.00 1.00
Assistant Fire Marshal - 1.00 2.00 2.00 2.00
Fire Marshal 1.00 1.00 - - -
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Division Chief - Administration 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 1.00 Emergency Services Manager * - - 0.50 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 1.00 Fire Engineer 18.00 18.00 18.00 18.00 18.00
Fire Protection Specialist 5.00 4.00 3.00 3.00 3.00 Firefighter 42.00 42.00 42.00 42.00 42.00
Management Analyst 1.00 1.00 - - -
61 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
128
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Fire And Rescue Department (Continued)
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Senior Manager Analyst 1.00 1.00 1.00
Telecommunications Manager * - 0.50 0.50 0.50 0.50
Total Fire Department 95.00 96.50 97.00 97.00 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 4.00 4.00 4.00 4.00 4.00
Associate Planner 3.00 3.00 3.00 3.00 3.00
Building/Combination Bldg. Inspector 4.00 4.00 4.00 4.00 4.00 Building Official 1.00 1.00 1.00 1.00 1.00
Building Technician II 3.00 3.00 3.00 4.00 4.00
Chief of Code Enforcement - - 1.00 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 9.00 9.00 7.00 8.00 7.00
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 1.00
Management Analyst 2.00 2.00 1.00 1.00 1.00
Office Specialist II - 1.00 1.00 1.00 1.00
Permit Processing Specialist 2.00 3.00 3.00 3.00 3.00 Planning and Sustainable Development Manager - - 1.00 2.00 2.00 Plan Checker 2.00 1.00 - - -
Plan Check Engineer 1.00 2.00 3.00 3.00 3.00
Principal Planner 1.00 2.00 2.00 2.00 2.00
Senior Code Enforcement Officer 1.00 1.00 2.00 2.00 2.00 Senior Combination Inspector 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 2.00 2.00 2.00
Senior Planner 1.00 1.00 2.00 3.00 3.00
Zoning Administrator 1.00 - - - -
Total Development Services Department 46.00 48.00 50.00 54.00 53.00 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 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 1.00
Associate Engineer 5.00 7.00 8.00 8.00 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 - - - -
Deputy Director of Public Works - - 1.00 1.00 1.00
62City of Costa Mesa, California

129
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Public Works Department (Continued)
Energy and Sustainability Service Manager 1.00 1.00 1.00 - - Engineering Technician II 1.00 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 1.00 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 1.00 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 2.00 Lead Maintenance Worker 6.00 6.00 7.00 7.00 7.00
Lead Equipment Mechanic 1.00 1.00 1.00 1.00 1.00
Maintenance Assistant 1.00 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 4.00 4.00 4.00 4.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Office Specialist II 2.00 2.00 2.00 2.00 2.00
Principal Civil Engineer 1.00 1.00 - - -
Senior Engineer 3.00 3.00 4.00 4.00 4.00
Senior Maintenance Technician 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 2.00
Storekeeper - 2.00 2.00 2.00 2.00
Transportation Services Manager 1.00 1.00 1.00 1.00 1.00 Total Public Works Department 72.00 75.00 80.00 79.00 79.00 * Energy and Sustainability Service Manager transferred to City Manager’s Office FY 23/24 Adopted Total Full-time Employees 530.00 550.00 588.00 600.00 602.00 Part-Time Employees FTE’s (Full-Time Equivalents)
City Council 0.50 0.50 - - -
City Manager’s Office 7.88 10.95 8.32 8.32 8.32
Parks and Community Services 75.73 70.16 63.82 62.82 62.57 Information Technology Department 0.50 0.50 - - -
Police Department 20.36 18.86 16.86 15.38 14.75
Fire and Rescue Department 2.25 2.25 2.25 2.25 2.25 Development Services Department 6.64 5.34 5.34 5.34 5.34 63 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
130
Four-Year Personnel Summary by Department
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 FY 21-22
Adopted
FY 22-23
Adopted
FY 23-24
Adopted
FY 23-24
Amended
FY 24-25
Proposed
Part-Time Employees FTE’s (Full-Time Equivalents)
(Continued)
Public Works Department 8.00 6.25 5.50 5.50 6.00
Total Part-time FTEs 121.86 114.81 102.09 99.61 99.98 Total Citywide FTEs 651.86 664.81 690.09 699.61 701.98 64City of Costa Mesa, California

131
Departmental Budget Details

DEPARTMENTAL

BUDGET DETAILS
132

133
CityCouncil
City
Council
134

135
Mayor (1)
City Council Members (6)
Executive Assistant
Access, Building, Fire and Housing
Board of Appeals Committee
Housing and Public Service Grants
Committee
Mobile Home Park Advisory
Committee
Planning Commission
Active Transportation Committee
Finance and Pension Advisory
Committee
Fairview Park Steering Committee
Traﬃc Impact AD HOC Committee
Animal Services Committee
Arts Commission
Historical Preservation Committee
Park and Community Services
Commission
Citizens of Costa Mesa
Proposed Budget for
Fiscal Year 2024-2025
69 City of Costa Mesa, California 136
The Mayor and City Council serve as the elected legislative and policy setting body of the City. City Council duties include establishing goals and policies, enacting legislation, adopting the City’s operating and capital budget, and appropriating the funds necessary to provide services to the City’s residents, businesses, and visitors. The City Council also participates in a wide variety of community and regional activities and spends a considerable amount of time interacting with residents, business owners, and community stakeholders. The City Council also serves as the governing board for the Successor Agency, Housing Authority, Public Financing Authority, and Financing Authority.

City Council – 10100
City Council – 50110
This program supports City Council activities. It includes the salaries of the City Council – one Mayor, six Council Members, and one Executive Assistant. The Executive Assistant provides administrative support to the Mayor and City Council Members.

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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he O ffice o f t he C ity C ouncil i s $ 874,089, a n i ncrease o f $ 123,939, o r 1 7 percent, compared to the adopted budget for Fiscal Year 2023-24. The increase is primarily attributed to the proposed l abor m emorandum o f u nderstanding ( MOU). T he C ity C ouncil’s s alaries a nd b enefits b udget f unds t he compensation of one (1) Mayor, six (6) council members, and one (1) Executive Assistant position.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

CITY COUNCIL BY FUNDING SOURCE

General Fund - 101 $ 8 67,909 $ 8 34,337 $ 7 50,150 $ 8 74,089 Disaster Fund - 150 8 ,438 25 7 - -

Total City Council $ 876,347 $ 834,594 $ 750,150 $ 8 74,089 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

CITY COUNCIL BY PROGRAM
ADMINISTRATION - 10100

City Council - 50110
Salaries a nd B enefits $ 7 13,167 $ 67 5,040 $ 5 86,969 $ 7 10,908 Maintenance and Operations 1 50,593 1 58,570 1 61,181 161,181 Fixed Assets 4 ,149 727 2 ,000 2,000
Subtotal City Council $ 8 67,909 $ 8 34,337 $ 750,150 $ 8 74,089

Emergency Services - 51040
Salaries a nd B enefits $ 8 ,438 $ 2 57 $ - $ - Subtotal Emergency Services $ 8,438 $ 257 $ - $ -

TOTAL CITY COUNCIL

Salaries a nd B enefits $ 7 21,605 $ 67 5,296 $ 5 86,969 $ 7 10,908 Maintenance and Operations 1 50,593 1 58,570 1 61,181 161,181 Fixed Assets 4 ,149 727 2 ,000 2,000

Total City Council $ 876,347 $ 834,594 $ 750,150 $ 8 74,089 Proposed Budget for
Fiscal Year 2024-2025
71 City of Costa Mesa, California 138

From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY COUNCIL BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 09,304 $ 2 37, 88 4 $ 1 53,527 $ 1 73,667 Regular Salaries - Part-Time 14 ,704 4 4,842 - - Overtime 1 5,338 1 6,223 5 00 500
Holiday Allowance 1 ,318 648 - -
Separation Pay-Off 9 60 - - -
Other Compensation - 1,740 - 4 69
Furloughs 472 - - -
Cafeteria Plan 262,121 255,785 2 24,700 296,448 Medicare 7, 123 7,080 2 ,225 2,518
Retirement 1 10,265 111,094 206,017 23 7,306 Subtotal Salaries & Benefits $ 721,605 $ 6 75,296 $ 586,969 $ 710,908

Maintenance and Operations
Stationery a nd O ffice $ 1 ,204 $ 2 ,061 $ 2 ,600 $ 2 ,600 Multi-Media, Promos, Subscrpt. 4 92 3 ,811 4 ,000 4,000 Small Tools and Equipment 2 ,455 1,015 2 ,000 2,000 Uniforms and Clothing 1 ,571 350 5 00 500
Safety and Health 5 21 5 07 4 80 4 80
Business Meetings 13,638 17,065 15,000 1 5,000 Dues and Memberships 115,265 1 20,294 115,545 1 15,545 Professional Development 14,793 12,333 1 8,100 1 8,100 External Rent 5 67 1 ,128 1 ,700 1,700
Internal Rent Central Services 65 - 1,224 1 ,224 Internal Rent Postage 21 7 32 3 2
Subtotal Maintenance & Operations $ 150,593 $ 158,570 $ 161,181 $ 161,181

Fixed Assets
Other Equipment $ 4 ,149 $ 727 $ 2 ,000 $ 2 ,000 Subtotal Fixed Assets $ 4,149 $ 727 $ 2,000 $ 2,000

Total City Council $ 876,347 $ 834,594 $ 750,150 $ 874,089 72City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY COUNCIL BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 09,304 $ 2 37, 88 4 $ 1 53,527 $ 1 73,667 Regular Salaries - Part-Time 14 ,704 44,842 - - Overtime 1 5,338 16,223 500 5 00
Holiday Allowance 1,318 6 48 - -
Separation Pay-Off 960 - - -
Other Compensation - 1 ,740 - 469
Furloughs 47 2 - - -
Cafeteria Plan 2 62,121 2 55,785 224,700 2 96,448 Medicare 7,123 7 ,080 2,225 2 ,518
Retirement 110,265 1 11,094 2 06,017 237,306 Subtotal Salaries & Benefits $ 721,605 $ 675,296 $ 586,969 $ 710,908

Maintenance and Operations
Stationery a nd O ffice $ 1 ,204 $ 2 ,061 $ 2 ,600 $ 2 ,600 Multi-Media, Promos, Subscrpt. 4 92 3,811 4,000 4 ,000 Small Tools and Equipment 2,455 1 ,015 2,000 2 ,000 Uniforms and Clothing 1,571 3 50 500 5 00
Safety and Health 521 5 07 480 480
Business Meetings 1 3,638 1 7,065 1 5,000 15,000 Dues and Memberships 1 15,265 120,294 1 15,545 1 15,545 Professional Development 14 ,793 1 2,333 18,100 18,100 External Rent 567 1,128 1,700 1 ,700
Internal Rent Central Services 65 - 1 ,224 1,224 Internal Rent Postage 2 1 7 3 2 32
Subtotal Maintenance & Operations $ 150,593 $ 158,570 $ 161,181 $ 161,181

Fixed Assets
Other Equipment $ 4 ,149 $ 727 $ 2 ,000 $ 2 ,000 Subtotal Fixed Assets $ 4,149 $ 727 $ 2,000 $ 2,000

Total City Council $ 876,347 $ 8 34,594 $ 750,150 $ 874,089 73 City of Costa Mesa, California 140

74City of Costa Mesa, California 141
City Manager’sOffice
City Manager’s
Office
142
City Manager’s Oﬃce
City Manager Administration

1.0 FTE - City Manager

1.0 FTE - Executive Assistant to the City Manager

1.0 FTE - Energy & Sustainability Services Manager

2.0 FTE - Public Affairs Manager

2.0 FTE - Assistant to the City Manager

1.0 FTE - Senior Management AnalystCommunications and Marketing

1.0 FTE - Public Affairs Manager

1.0 FTE - Graphics Designer

1.0 FTE - Oﬃce Specialist II

1.0 FTE - Video Production Coordinator

2.0 FTE - Multimedia Specialist

1.0 FTE - Program Analyst I

3.25 FTE - Part-Time
Human Resources
Risk Management

1.0 FTE - HR Manager

2.0 FTE - HR Administrator

2.0 FTE - Principal HR Analyst

4.0 FTE - HR Analyst

1.0 FTE - HR Assistant

1.0 FTE - HR Technician

0.75 FTE - Part-Time
City Clerk

1.0 FTE - City Clerk

1.0 FTE - Administrative Assistant

1.0 FTE - Management Analyst

2.0 FTE - Deputy City Clerk

2.0 FTE - Part-Time

1.0 FTE - Assistant City Manager

1.0 FTE - Executive Assistant

1.0 FTE - Senior Management Analyst
Homeless Outreach

1.0 FTE - Neighborhood Improvement Manager

1.0 FTE- Management Analyst

1.0 FTE - Community Outreach Supervisor

7.0 FTE - Community Outreach Worker

1.0 FTE - Senior Code Enforcement Oﬃcer

2.32 FTE - Part-Time

1.0 FTE - Deputy City Manager

1.0 FTE - Management Analyst (Special Events)

1.0 FTE - Management Analyst (Constituent
Services)

1.0 FTE- Management Aide (Constituent Services)
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The C ity M anager’s O ffice i s a G eneral G overnment S upport f unction. T he D epartment c omprises o f f our d ivisions, split i nto d ifferent p rograms a nd h as 4 9 f ull-time s taff m embers. P art-time s taffing c onsists o f 8 .32 f ull-time equivalents. The divisions are as follows:
■ Administration
● Constituent Services Team
● Communications and Marketing
● Homeless Outreach
● Energy and Sustainability
● Legislative Affairs
■ City Clerk
■ Human Resources
■ Legislative Section
■ Risk Management

Administration — 11100
Administration – 50001
The C ity M anager’s O ffice c oordinates a nd d irects t he C ity’s f unctions w ithin t he f ramework o f p olicy e stablished by t he C ity C ouncil. T he d uties o f t he C ity M anager’s O ffice i nclude: s ustainability r elated e fforts, p olicy implementation, budget development and strategic planning, coordinating the preparation of City Council agendas, assisting with the development of City Council’s goals and objectives, and keeping the City Council apprised of important c ommunity i ssues. T he O ffice p rovides l eadership a nd d irection t o t he o ther C ity d epartments a nd i s responsible for ensuring the delivery of quality services to its constituents and business communities.

The C ity M anager’s O ffice i s r esponsible f or r epresenting t he C ity’s i nterests a t t he l ocal, s tate, a nd f ederal l evel, through c oordination w ith t he C ity’s c orresponding e lected offi cials a nd p reparation o f l etters o f p osition o n various l egislation. T he C ity M anager’s O ffice a lso o versees t he C onstituent S ervices T eam, w hich i s p rimarily responsible for responding to constituent needs, community outreach, and gathering of information to addressing important community issues.

Communications and Marketing – 51050
The Communication and Marketing division specializes in ensuring quality communication, both internally and externally. The division utilizes a variety of informational platforms such as the City website, news blog, social media networks, TV channel, newsletter, print, and more to maintain the City’s branding throughout the community.

The division manages the following City initiatives:

■ Graphic design services
■ Internal communications
■ Mail, printing, and binding services
■ Media relations
■ Public information and education
■ Social media management
■ Special events coordination
■ Video production and editing
■ Website development and maintenance

Proposed Budget for
Fiscal Year 2024-2025
77 City of Costa Mesa, California 144
Energy and Sustainability - 20240
The Energy and Sustainability division plans, develops, and executes sustainability initiatives, including energy conservation a nd e fficiency, c lean e nergy g eneration, e lectrification o f t ransportation, z ero e mission C ity fl eet, expansion of electric vehicle (EV) charging stations, solid waste management, water conservation, urban greening, greenhouse gasses (GHG) reduction and promoting green economy and workforce among others. The division provides leadership and support to identify Citywide sustainability focus areas, programs and policies that are practical, innovative and align with City Council’s Goals and Priorities. The division works in tandem with Legislative Affairs to identify and prioritizes sustainability projects, builds internal and external partnerships, secures f unding/ fi nancing a nd i mplements p rojects. F urthermore, t he d ivision l eads o utreach a nd e ducational efforts including organizing and attending community events and hosting internal and external workshops that promote sustainability, climate resilience and environmental protection in Costa Mesa.

City Clerk – 11200
Elections – 50120
As t he l ocal e lections offi cial, t he C ity C lerk c onducts t he G eneral M unicipal E lection b y g overning t he fi lings o f candidate nominations, initiatives, ballot measures, referendums, and recall actions. The City Clerk is the Filing Officer for the City and maintains filings required by the Political Reform Act. The City Clerk manages the filing of campaign fi nancial s tatements a nd C onflicts o f I nterest S tatements, i n a ccordance w ith t he F air P olitical P ractices Commission.

Council Meetings – 50410
The role of the City Clerk includes serving as Clerk of the City Council and Secretary to the Housing Authority, and Successor A gency t o t he C osta M esa R edevelopment A gency. A s t he B rown Ac t offi cial, t he C lerk i s r esponsible for preparing and reviewing agendas for all meetings, managing records pertaining to Council legislative actions and proceedings, minutes, ordinances, resolutions, public notices and indices thereof. The City Clerk manages the concierge services in the City Hall lobby, which is responsible for greeting the public, checking in of guests, and answering the main telephone line to City Hall.

Public Records – 50420
As t he P ublic R ecords Ac t offi cial, C ustodian o f R ecords a nd C ity A rchivist, t he C lerk i s t he a dministrator f or offi cial city documents and records, including indexing, preservation and archiving programs, retention schedules, public records requests and responses, and subpoenas for records. The City Clerk is responsible for the management of the L aserfiche E lectronic D ocument I maging S ystem, a d atabase d esigned t o p rovide t he p ublic g reater a ccess t o all public documents.

Human Resources — 14100
Recruitment and Selection – 50610
Human Resources Administration provides a full range of traditional and core human resources services that include: r ecruitment a nd s election, c lassification a nd c ompensation s ystems, e mployee d evelopment a nd t raining, and labor/employee relations. These comprehensive services are provided in compliance and as mandated by Federal and State labor laws, Personnel Rules and Regulations, and current Memorandum of Understandings (MOU’s).

Employee Benefits Administration – 5 0630
Administers g roup h ealth a nd w elfare b enefits a nd r etirement p lans f or a ctive e mployees a nd r etirees. E valuates and m akes r ecommendations o n w ays t o i mprove b enefits, s uch a s u tilizing w ellness p rograms, fl exible s pending accounts a nd l ong-term disability i nsurance; oversees r equired/optional i ndustrial m edical e xaminations; and t he Employee A ssistance P rogram ( EAP). S erves a s s taff/advisor t o B enefits R eview C ommittee c onsisting o f l abor and m anagement r epresentatives w ho m eet t o r eview a nd d iscuss r elevant i ssues r elated t o e mployee b enefits/ 78City of Costa Mesa, California
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programs a nd a ppropriate c ost-effective s pending o f b enefit d ollars. M anages t he C ity E mployee H ealth a nd Wellness Program . Monitors and ensures compliance with Federal, State and City leave programs such as the Family Medical Leave Act (FMLA) and California Family Rights Act (CFRA), as well as Fair Employment & Housing Act (FEHA), and Americans with Disabilities Act (ADA).

Risk Management — 14400
Risk Management Administration – 50661
Procures and administers the City’s comprehensive commercial insurance protection program. Includes property inspections a nd a ppraisals a s p art o f a c omprehensive r eal a nd p ersonal p roperty i nsurance p rogram; e valuate levels of coverage for appropriate protection of assets.

Liability – 50662
Evaluates a nd m onitors t he C ity’s r isk o f l oss, m inimizing t he fi nancial i mpact o f s uch r isks t o t he l owest f easible level; a nd p rocures a nd a dministers t he C ity’s s elf-insured g eneral l iability a nd e nvironmental i nsurance p rograms.

Claims against the City are jointly handled with the City’s third-party administrator or internally as appropriate.

Includes l oss c ontrol p rogram t hat i dentifies a reas o f c oncerns a nd a cts t o m itigate f uture i ncidents. S erves a s staff/advisors to the City’s Safety Coordinating Committee consisting of joint labor-management representatives.

Provides staff support to the City’s Insurance Committee.

Workers Compensation – 50663
Proactively administers safety and wellness programs for employees as well as the self-insured Workers’ Compensation Program and the Occupational Injury/Illness Prevention Plan. Maintains oversight of the third-party workers’ compensation claims administrator and consultants for workplace safety, ergonomics, and indoor air quality. Administers and coordinates work-related disability compliance and interactive process, physical and fitness-for-duty e xaminations a nd i nfection c ontrol p rogram. P rovides t raining t o d epartments t o a ssist i n c ost containment/appropriate use of this program.

Proposed Budget for
Fiscal Year 2024-2025
79 City of Costa Mesa, California 146
Fiscal Year 2023-24 Accomplishments
■ Assisted the City Council in guiding municipal operations, coordinated Council’s activities and meeting requests and prepared documents and materials as requested.
■ Improved public outreach efforts through both English and Spanish for pressing issues such as rental assistance, waste management, residential parking, and more.
■ Ensured p ublic n otification o f u pcoming e vents, a ctivities, p rograms, d ecisions a nd o ther C ity b usiness, a s well as network with other government agencies, community leaders, residents, business owners and regional representatives to meet department goals, and to better assist the department and the City. ■ Planned, organized, and coordinated signature City events, including the popular Independence Day celebration, the beloved Costa Mesa Snoopy House holiday display, the State of the City luncheon, Love Costa Mesa Day, and other community events.
■ Participated in the Innovating Commerce Serving Communities’ (ICSC) “Here We Go” conference to promote economic development in the City.
■ The Communications and Marketing Division apprised residents of City information in a timely and easily accessible m anner t hrough: s ocial m edia p ress r eleases, b rochures a nd fl yers, t he C osta M esa M inute a nd Spanish “El Minuto,” and City Hall Snapshot.
■ The Communications and Marketing Division expanded the City’s social media reach by using the following platforms: Facebook, Twitter, Instagram, Nextdoor, Nixle, YouTube, LinkedIn, and the City’s in-house podcast. ■ The Communications and Marketing Division created new informational web pages for key topics such as TESSA, the City’s new land management system and Costa Mesa 311, the City’s new mobile app ■ The C ommunications a nd M arketing D ivision’s C osta M esa T elevision t eam ( CMTV 3 ), w on s ix fi rst p lace a wards (including Overall Excellence in Government Programming for the third consecutive year), two second place, and four third awards at the 2022 STAR Awards.
■ The C ommunications a nd M arketing D ivision’s C osta M esa T elevision t eam ( CMTV 3 ), w on t hree fi rst place awards (including Overall Excellence) and one second place awards at the 2023 NATOA Government Programming Awards, a national competition.
■ The HR Division, in partnership with the Police Department, conducted an ongoing recruitment process to proactively attract and hire Police Recruits, Police Academy Graduates, and Police Officers. ■ The H R D ivision c ompleted r ecruitments f or k ey m anagement p ositions i ncluding: A ssistant C ity M anager, Public Affairs Manager, Planning and Sustainable Development Manager, Deputy Director of Public Works, Emergency Services Manager and Assistant to the City Manager. ■ The HR Division continues to offer a Wellness Program offering wellness seminars and activities for all City employees to promote health and safety.
■ The HR Division launched the Costa Mesa University Leadership, Training, and Mentoring Program for all City employees.
■ The HR Division continues the expansion of NeoGov applications to include onboarding, training and evaluation modules.
■ The HR Division facilitated employment law and employee relations training including supervisory, performance management, and mandated harassment training for managers and supervisors through the Orange County Human Resources Consortium.
■ The HR Division successfully negotiated a successor Memorandum of Understanding (MOU) with the Costa Mesa Firefighters Association and Costa Mesa Fire Management Association. ■ The City Clerk Division Concierge Services served 50,834 citizens via telephone and walk-in inquiries and ensured Spanish bilingual staff was available to assist the public. ■ The City Clerk Division served as the gateway to open and accessible government by processing 1076 public records requests in compliance with the Public Records Act. ■ The City Clerk Division successfully conducted 21 City Council meetings and 5 Study Session meetings via hybrid format (in person and via Zoom), ensuring the public’s right to access and to participate in the local government’s meetings.
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■ The City Clerk Division provided English/Spanish translation and interpretation services at all City Council meetings, promoting inclusivity to Spanish speaking individuals. ■ The City Clerk Division promoted transparency in local government by facilitating the scanning/importing of 6,400 d ocuments in to t he L aserfiche Ele ctronic D ocument I maging S ystem an d p roviding t he p ublic a ccess t o these documents.
■ The City Clerk Division successfully completed four Commission/Committee recruitments and conducted the first Commission and Committee Academy.

Proposed Budget for
Fiscal Year 2024-2025
81 City of Costa Mesa, California 148
Fiscal Year 2024-25 Goals
■ Assist the City Council in guiding municipal operations, coordinate Council’s activities and meeting requests, and prepare documents and materials as requested.
■ Improve outreach efforts and transparency by providing bilingual services and translation. ■ Ensure t hat policies and program objectives set by the City Council are executed effectively and efficiently. ■ Respond to inquiries from the public in a highly responsive manner. ■ Ensure t he p ublic i s n otified o f u pcoming e vents, a ctivities, p rograms, d ecisions a nd o ther C ity b usiness, a s well as network with other government agencies, community leaders, residents, business owners and regional representatives to meet department goals, and to better assist the department and the City. ■ The Communications and Marketing Division will continue to provide highly responsive and cost-effective printing, duplicating, and postal services.
■ The Communications and Marketing Division will continue to engage the public via the City’s website, social media, and traditional media platforms to inform and encourage civic participation. ■ The HR Division will continue to implement innovative and modernized recruitment techniques to foster talent acquisition, talent management, and succession planning. ■ The HR Division will continue to create and provide comprehensive training and development programs to meet the City’s organizational needs.
■ The H R D ivision w ill c ontinue t o i dentify a nd e valuate r isk a nd l oss e xposures t o t he C ity i n o rder t o e fficiently and a ppropriately m itigate a nd fi nance t hose e xposures a nd., p roactively i mplement p rocedures, g uidelines a nd training to reduce and mitigate workers’ compensation and general liability costs. ■ The HR Division will continue to process liability claims quickly and efficiently to mitigate losses to the City. ■ The HR Division will continue to provide managers and supervisors with ongoing and proactive employee relations training, counseling and assistance necessary. ■ The HR Division will continue to facilitate ongoing legal and labor relations training, including harassment training for managers and supervisors through the Orange County Human Resources Consortium. ■ The City Clerks Division will successfully conduct the 2024 General Municipal Election. ■ The C ity C lerk D ivision w ill m aintain a ccurate r ecords o f offi cial d ocuments o f t he C ity; p ublish C ity l egal n otices as required by law.
■ The City Clerk Division will prepare and publish the agenda for City Council meetings to the public in compliance with the Brown Act.
■ The C ity C lerk D ivision w ill m aintain c ampaign fi nancial s tatements a nd C onflicts o f I nterest S tatements ( Form 700), in accordance with the City’s Municipal Code and the Fair Political Practices Commission. ■ The City Clerk Division will implement and manage the email management training program.

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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Initiate the process to map and evaluate the employee recruitment process to innovate and modernize
recruitment and commence development of the
succession plan and present to the City Manager.
;
TRUE
;
TRUE
2 Present to t he C ity Council for consideration t he fi rst phase o f h ard-to-fill p ositions r equiring a market adjustment based on current data.
;
TRUE
3 Perform a market analysis of City Council compensation for comparable agencies and special districts within the county and report results to the City Manager.

;
TRUE
4 Launch the Costa Mesa University Wellness, Leadership, Training and Mentorship Program for all city employees. ;
TRUE
5 Develop HR staffing r ecommendations for inclusion i n t he mid-year budget to be presented to the City Council for consideration.

;
TRUE
6 Update and begin implementation of the online employee onboarding, training and evaluation processes by
updating the NeoGov System.

;
TRUE
7 Enhance the Communications and Engagement Plan to
support the public’s health, safety and quality of life and present results to the City Manager.

;
TRUE
8 Engage the community to obtain feedback on the
community’s sense of safety and well-being and present
results to the City Council.

;
TRUE
9 Update the City Council on the Open Space Master Plan, with a focus on access to parks.
;
TRUE
10 Present options to the City Council for a behavioral health response model.
;
TRUE
11 Identify, develop and implement a measurement tool(s) to determine the effectiveness of the City’s communications and public engagement with all segments of the
community.
;
TRUE

Goals and Objectives
The goals and objectives of the City Manager’s Department listed above were developed in alignment with the City Council’s priorities.

Proposed Budget for
Fiscal Year 2024-2025
83 City of Costa Mesa, California 150
Performance Measures/Workload Indicators:

FY 22-23
Actual
FY 23-24
Proposed
FY 24-25
Adopted
Number of Costa Mesa Minutes episodes produced 78 50 50 Number of Costa Mesa “El Minuto” episodes produced 50 50 50 Number of City Hall Snapshots issued 50 50 50
Number of followers reached through City social media 165,571 75,000 150,000 Number of outgoing mail metered in-house 102,430 100,000 100,000 Number of copies produced by Central Services 965,190 1,000,000 1,000,000 Completed City Council minutes by the following Council meeting 95% 95% 100% Public record requests to the City Clerk responded to within prescribed time
100% 100% 100%
Number of public records requests processed 956 1,171 1,076 Number of d ocuments s canned/imported i nto the L aserfiche Electronic Document Imaging System
1,700 24,000 6,400
Number of m icrofiche i mages converted t o t he L aserfiche E lectronic Document Imaging System
1,000,000 630,000 Project
Completed
Employee turnover rate (non-retirements) 4.90% 6.0% 6.00% Percentage of work-related injuries reported to third- party administrator within 24-hour notice of injury
100% 100% 100%
Percentage o f c laims filed t hat are closed w ithout litigation 100% 80% 80% Number of recruitments processed 66 50 50
Number of job applicants processed 5,948 6,750 6,750
Number of b enefit enrollment and b enefit changes processed 2,719 1,200 1,200 Number of personnel actions processed 1,308 800 800
Number of letters sent on behalf of the Mayor and City Council 35 75 50 84City of Costa Mesa, California
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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he C ity M anager’s O ffice f or a ll f unds i s $ 14.7 m illion, c ompared t o t he adopted b udget f or F iscal Y ear 2 023-24. T his i ncrease i ncludes a djustments t o s alaries a nd b enefits a s a r esult of labor negotiations. In addition, the department retitled Video Production Specialist to Multimedia Specialist.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER’S OFFICE BY FUNDING SOURCE

General Fund - 101 $ 6 ,505,480 $ 7, 573, 36 3 $ 8 ,680,554 $ 9, 594,377 Disaster Fund - 150 71,027 13 ,361 - -
Self-Insurance Fund - 602 3 ,781,578 4 ,475,728 5,071,477 5,092,315 IT Replacement Fund - 603 19,711 8 ,658 - -

Total City Manager’s Office $ 10,377,795 $ 12,071,110 $ 13,752,031 $ 14,686,691 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER’S OFFICE BY PROGRAM
ADMINISTRATION - 11100

City Manager Administration - 50001
Salaries a nd B enefits $ 1 ,586,058 $ 1 ,654,139 $ 2 ,118,273 $ 2 ,596,931 Maintenance and Operations 9 41,856 977,550 975,897 9 75,897 Fixed Assets 2 4,043 9,120 2 ,000 2,000
Subtotal City Manager Administration $ 2,551,957 $ 2 ,640,808 $ 3,096,170 $ 3,574,828

Emergency Services - 51040
Salaries a nd B enefits $ 1 7, 4 38 $ 6 ,370 $ - $ - Maintenance and Operations 2 36 - - -
Subtotal Emergency Services $ 17,674 $ 6,370 $ - $ -

Communications and Marketing - 51050
Salaries a nd B enefits $ 1 ,034,989 $ 1 ,058,212 $ 1 ,365,306 $ 1 ,206,025 Maintenance and Operations 156,670 218,294 169,686 1 69,686 Fixed Assets - 3 3,043 10 ,900 10 ,900
Subtotal Communications and Marketing $ 1,191,659 $ 1,309,548 $ 1,545,892 $ 1,386,611

CITY CLERK - 11200

City Council - 50110
Salaries a nd B enefits $ - $ - $ 5 03,147 $ 5 54,952 Subtotal City Council $ - $ - $ 503,147 $ 554,952

Elections - 50120
Proposed Budget for
Fiscal Year 2024-2025
85 City of Costa Mesa, California 152
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries a nd B enefits $ 7 2,319 $ 8 0,964 $ 7 9,510 $ 9 7,6 31 Maintenance and Operations 5 1,680 196,559 25,200 165,200 Subtotal Elections $ 123,998 $ 277,522 $ 104,710 $ 262,831

City Council Meetings - 50410
Salaries a nd B enefits $ 3 81,115 $ 3 94,201 $ 4 41,902 $ 4 92,098 Maintenance and Operations 29,933 63,580 3 5,580 35,580 Fixed Assets - 5 ,573 - -
Subtotal City Council Meetings $ 411,047 $ 463,354 $ 4 77,482 $ 527,678

Public Records - 50420
Salaries a nd B enefits $ 3 81,826 $ 3 89,995 $ 3 89,716 $ 3 89,022 Maintenance and Operations 1 9,131 14 ,792 4 3,157 43,157 Fixed Assets 9 70 5 ,735 2 ,000 2,000
Subtotal Public Records $ 4 01,927 $ 410,523 $ 434,873 $ 434,179

Emergency Services - 51040
Salaries a nd B enefits $ 6 49 $ 3 ,723 $ - $ - Maintenance and Operations 171 - - -
Subtotal Emergency Services $ 820 $ 3,723 $ - $ -

Local Emergency Responses - 52100

HUMAN RESOURCES - 14100

Recruitment and Selection - 50610
Salaries a nd B enefits $ 9 82,171 $ 1 ,288,308 $ 1 ,458,785 $ 1 ,814,396 Maintenance and Operations 4 99,332 781,986 706,739 7 06,739 Fixed Assets 3 95 1,657 2 ,000 2,000
Subtotal Recruitment and Selection $ 1,481,897 $ 2,071,952 $ 2,167,524 $ 2,523,135

Employee Benefit Administration - 50630
Salaries a nd B enefits $ 2 9,829 $ 4 3,086 $ 8 0,000 $ 8 0,000 Maintenance and Operations 10,972 11,861 9, 400 9,400 Subtotal Employee Benefit Administration $ 40,800 $ 54,946 $ 89,400 $ 89,400

Post-Employment Benefits - 50650
Salaries a nd B enefits $ 8 1,467 $ 6 6,522 $ - $ - Subtotal Post Employment Benefits $ 81,467 $ 66,522 $ - $ -

Emergency Services - 51040
Salaries a nd B enefits $ 2 7, 367 $ 3 ,081 $ - $ - Maintenance and Operations 25,166 - - -
Subtotal Emergency Services $ 52,532 $ 3,081 $ - $ -

RISK MANAGEMENT - 14400

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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Risk Management Administration - 50661
Salaries a nd B enefits $ 2 36,561 $ 2 61,641 $ 2 43,256 $ 2 22,663 Maintenance and Operations 33,657 68,289 9 8,100 98,100 Subtotal Risk Management Administration $ 270,218 $ 329,930 $ 341,356 $ 320,763

Liability - 50662
Salaries a nd B enefits $ ( 908,483) $ 1 33,885 $ 13 9,359 $ 1 60,157 Maintenance and Operations 1 ,589,172 1 ,850,112 2 ,065,290 2,122,341 Subtotal Liability $ 680,688 $ 1,983,997 $ 2,204,649 $ 2,2 82,498

Workers’ Compensation - 50663
Salaries a nd B enefits $ 2 ,713,030 $ 2 ,055,454 $ 2 ,445,518 $ 2 ,388,506 Maintenance and Operations 3 58,031 3 93,191 3 41,310 341,310 Subtotal Workers’ Compensation $ 3,071,061 $ 2,448,646 $ 2,786,828 $ 2,729,816

TOTAL CITY MANAGER’S OFFICE

Salaries a nd B enefits $ 6 ,636,335 $ 7, 4 39,768 $ 9, 264,772 $ 10 ,002,381 Maintenance and Operations 3,716,053 4 ,576,213 4,470,359 4,667,410 Fixed Assets 25 ,407 5 5,129 1 6,900 1 6,900

Total City Manager’s Office $ 10,377,795 $ 12,071,110 $ 13,752,031 $ 14,686,691

Proposed Budget for
Fiscal Year 2024-2025
87 City of Costa Mesa, California 154
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 2 ,729,699 $ 3 ,025,579 $ 4 ,458,579 $ 4, 812,486 Regular Salaries - Part-Time 366,037 404,668 413,394 4 13,394 Overtime 4 8,763 7 7,385 49,100 4 9,100
Accrual Payoff - Excess Max. 7,599 6 ,960 5,000 5 ,000 Vacation/Comp. Time Cash Out 89 ,327 62,662 4 8,300 48,300 Holiday Allowance 11,188 9,821 1 2,485 12,485 Separation Pay-Off 41,877 4 4,073 8 ,100 8 ,100 Other Compensation 63,977 8 6,565 10 8,959 1 37,427 Furloughs 212 - - -
Cafeteria Plan 5 07,642 5 57,490 819,553 940,752 Medicare 5 2,375 58,786 4 5,197 69,782
Retirement 1,166,060 1 ,243,493 9 73,251 1 ,185,801 Executive Prof Development 10 ,493 10,977 15,105 1 8,906 Auto Allowance 13 ,838 8 ,284 20,700 13 ,800
Unemployment 2 9,829 43,086 80,000 8 0,000
Workers’ Compensation 1,497,421 1,799,941 2,207,049 2 ,207,049 Subtotal Salaries & Benefits $ 6,636,335 $ 7,439,768 $ 9,264,772 $ 10,002,381

Maintenance and Operations
Stationery a nd O ffice $ 3 2,025 $ 3 9,920 $ 3 9,900 $ 3 9,900 Multi-Media, Promos, Subscrpt. 95,807 158,605 14 2,300 142,300 Small Tools and Equipment 9,278 1 8,549 10,300 10 ,300 Uniforms and Clothing 5 ,217 2 ,708 3 ,800 3,800 Safety and Health 5 ,158 2 6,141 2 9,000 29,000 Legal Advertising/Filing Fees 1 1,805 1 1,744 2 0,000 20,000 Advertising and Public Info. 14,501 1 2,762 14,300 14 ,300 Telephone/Radio/Communications 2 0,527 1 7,215 23 ,900 23 ,900 Business Meetings 20,157 1 9,884 9,880 9, 880 Mileage Reimbursement 6 0 74 5 00 500
Dues and Memberships 9,231 8,568 9, 024 9,024 Professional Development 69,318 116,367 104,876 104,876 Office E quipment 21,088 27,879 2 0,300 20,300 Other Equipment 11,913 20,294 1 0,000 10,000
Employment 25,158 33,423 26,000 2 6,000
Consulting 641,218 8 17,101 6 92,150 832,150
Legal 10 2,044 236,755 231,300 2 31,300
Medical and Health Inspection 5 2,399 79,072 101,900 10 1,900 Public Safety 75,730 1 27,735 99,600 9 9,600
Recreation 4 00 - - -
Sanitation 390 4 80 4 00 400

Maintenance and Operations (Continued)
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
External Rent 3 5,613 46,367 4 5,400 45,400
Grants, Loans and Subsidies 1 5,620 41,689 2 0,000 20,000 Internal Rent Central Services 9 ,745 11,379 13 ,429 13,429 Internal Rent Postage 3,248 18,741 7,138 7, 138 Internal Rent - Maintenance 6 00 600 600 6 00 Internal Rent - Repl Cost 3,900 3 ,900 3 ,900 3,900 Internal Rent - Fuel 7 68 1 ,390 1,000 1 ,000 Internal Rent Genl Liability 7 17,330 717,330 717,330 7 17,330 Internal Rent Workers’ Comp 19,301 1 9,301 2 1,096 21,096 Internal Rent Unemployment 6,186 6 ,186 6 ,186 6,186 General Liability 1 ,722,409 1 ,611,556 1 ,705,250 1 ,762,301 Special Liability - - 9, 400 9,400
Buildings & Personal Property - 106,184 195,200 1 95,200 Taxes and Assessments 1 58,913 187,903 85,000 8 5,000 Contingency (226,577) 2 8,416 50,000 5 0,000
Emergency Protective Measure 25 ,573 - - -
Subtotal Maintenance & Operations $ 3,716,053 $ 4,576,213 $ 4,470,359 $ 4,667,410

Fixed Assets
Office F urniture $ 3 ,234 $ 1 ,657 $ - $ -
Other Equipment 2 2,173 53,471 16,900 1 6,900 Subtotal Fixed Assets $ 25,407 $ 55,129 $ 16,900 $ 16,900

Total City Manager’s Office $ 10,377,795 $ 12,071,110 $ 13,752,031 $ 14,686,691

Proposed Budget for
Fiscal Year 2024-2025
89 City of Costa Mesa, California 156
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 2 ,495,257 $ 2, 764,548 $ 4 ,210,399 $ 4, 585,270 Regular Salaries - Part-Time 3 64,790 4 01,255 413,394 4 13,394 Overtime 3 8,009 61 ,847 49,100 4 9,100
Accrual Payoff - Excess Max. 7, 599 6 ,960 5,000 5 ,000 Vacation/Comp. Time Cash Out 84,811 58,949 4 8,300 48,300 Holiday Allowance 10,083 9,524 11,765 1 1,765 Separation Pay-Off 4 1,877 4 4,073 8 ,100 8 ,100 Other Compensation 6 0,814 8 2,094 104,381 13 6,394 Furloughs 208 - - -
Cafeteria Plan 474,396 5 16,399 7 79,201 901,692 Medicare 48,879 5 4,479 4 1,598 66,486
Retirement 1 ,106,023 1 ,174,771 89 3,232 1 ,115,890 Executive Prof Development 9,923 10 ,797 14,725 18,526 Auto Allowance 13 ,838 8 ,284 20,700 13 ,800 Subtotal Salaries & Benefits $ 4,756,506 $ 5,193,982 $ 6,599,895 $ 7,373,718

Maintenance and Operations
Stationery a nd O ffice $ 3 2,025 $ 3 9,920 $ 3 9,900 $ 3 9,900 Multi-Media, Promos, Subscrpt. 95 ,807 158,605 14 2,300 142,300 Small Tools and Equipment 9, 278 1 8,549 10,300 10 ,300 Uniforms and Clothing 5 ,217 2 ,708 3 ,800 3,800 Safety and Health 5 ,158 2 6,141 2 9,000 29,000 Legal Advertising/Filing Fees 1 1,805 1 1,744 2 0,000 20,000 Advertising and Public Info. 14 ,501 1 2,762 14,300 14 ,300 Telephone/Radio/Communications 20,527 1 7,215 23 ,900 23 ,900 Business Meetings 20,157 1 9,884 9,880 9, 880 Mileage Reimbursement 60 74 5 00 500
Dues and Memberships 9, 231 8,568 9, 024 9,024 Professional Development 6 9,318 116,367 104,876 104,876 Office E quipment 2 1,088 27,879 2 0,300 20,300 Other Equipment 1 1,913 20,294 1 0,000 10,000 Employment 2 5,158 33,423 26,000 2 6,000
Consulting 3 48,760 5 07,857 330,400 470,400 Legal 102,044 236,755 231,300 2 31,300
Medical and Health Inspection 5 2,399 79,072 101,900 10 1,900 Public Safety 75,730 1 27,735 99,600 9 9,600 Recreation 4 00 - - -
Sanitation 390 4 80 4 00 400
External Rent 3 5,613 46,367 4 5,400 45,400 Grants, Loans and Subsidies 15,620 41,689 2 0,000 20,000 Internal Rent Central Services 9,745 11,379 13 ,429 13,429

Maintenance and Operations (Continued)
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Internal Rent Postage 3 ,248 18,741 7,138 7, 138 Internal Rent - Maintenance 600 600 600 6 00 Internal Rent - Repl Cost 3 ,900 3 ,900 3 ,900 3,900 Internal Rent - Fuel 768 1 ,390 1,000 1 ,000 Internal Rent Genl Liability 717,330 717,330 717,330 7 17,330 Internal Rent Workers’ Comp 1 9,301 1 9,301 2 1,096 21,096 Internal Rent Unemployment 6 ,186 6 ,186 6 ,186 6,186 Subtotal Maintenance & Operations $ 1,743,278 $ 2,332,910 $ 2,063,759 $ 2,203,759

Fixed Assets
Office F urniture $ 3 ,234 $ 1 ,657 $ - $ - Other Equipment 2 ,462 44,814 16,900 1 6,900 Subtotal Fixed Assets $ 5,696 $ 46,471 $ 16,900 $ 16,900

Total City Manager’s Office $ 6,505,480 $ 7,573,363 $ 8 ,680,554 $ 9,594,377

91 City of Costa Mesa, California 158

92City of Costa Mesa, California 159
City Attorney’sOffice
City Attorney’s
Office
160

161
Jones & Mayer
Assistant City Attorney (2)
Proposed Budget for
Fiscal Year 2024-2025
95 City of Costa Mesa, California 162
The C ity A ttorney’s O ffice i s classified a s a G eneral G overnment S upport f unction. T he C ity A ttorney i s a c ontracted service with the legal firm of Jones & Mayer.

City Attorney — 12100
Legal Services – 50320
Provides l egal c ounsel a nd a dvice d uring offi cial m eetings a nd s tudy s essions o f the C ity C ouncil a nd v arious commissions; serves as a legal advisor to City staff; prepares and reviews City ordinances, resolutions, contracts a n d l e g a l d o c u m e n t s ; r e p r e s e n t s t h e C i ty i n c i v i l a n d c r i m i n a l l i t i g a t i o n s ; o v e r s e e s t h e w o r k o f o u t s i d e p r i v a t e counsel w hen h ired t o assist i n litigation; a nd c oordinates/reviews c laims fi led a gainst o r for t he C ity w ith R isk Management. Le gal c osts a ssociated wi th l itigation a re i ncluded i n the N on-Departmental b udget r ather t han t he City Attorney’s Office budget.
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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he C ity A ttorney’s O ffice i s $ 1,086,750, a n i ncrease o f $ 36,750, o r 3 .5% compared to the adopted budget for Fiscal Year 2023-24. The increase is primarily attributed to the adjustment in costs due to the Consumer Price Index in the agreement.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY ATTORNEY’S OFFICE BY FUNDING SOURCE

General Fund - 101 $ 9 58,775 $ 9 88,108 $ 1 ,050,000 $ 1 ,086,750 Disaster Fund - 150 7, 068 3 99 - -

Total City Attorney’s Office $ 9 65,843 $ 988,508 $ 1,050,000 $ 1,086,750 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY ATTORNEY’S OFFICE BY PROGRAM
ADMINISTRATION - 12100

General Legal Services - 50320
Maintenance and Operations $ 9 58,775 $ 9 88,108 $ 1 ,050,000 $ 1 ,086,750 Subtotal General Legal Services $ 958,775 $ 988,108 $ 1,050,000 $ 1,086,750

Emergency Services - 51040
Maintenance and Operations $ 7, 068 $ 3 99 $ - $ - Subtotal Emergency Services $ 7,068 $ 3 99 $ - $ -

Local Emergency Responses - 52100

TOTAL CITY ATTORNEY’S OFFICE

Maintenance and Operations $ 9 65,843 $ 9 88,508 $ 1 ,050,000 $ 1 ,086,750

Total City Attorney’s Office $ 9 65,843 $ 988,508 $ 1,050,000 $ 1,086,750 Proposed Budget for
Fiscal Year 2024-2025
97 City of Costa Mesa, California 164
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: ALL FUNDS
Maintenance and Operations

Legal 9 58,775 988,108 1,050,000 1,086,750
Emergency Protective Measure 7, 068 3 99 - - Subtotal Maintenance & Operations $ 965,843 $ 988,508 $ 1,050,000 $ 1,086,750

Total City Attorney’s Office $ 965,843 $ 988,508 $ 1,050,000 $ 1,086,750 98City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations

Legal 9 58,775 988,108 1,050,000 1,086,750
Subtotal Maintenance & Operations $ 958,775 $ 988,108 $ 1,050,000 $ 1,086,750

Total City Attorney’s Office $ 958,775 $ 988,108 $ 1,050,000 $ 1,086,750 99 City of Costa Mesa, California 166

100City of Costa Mesa, California 167
FinanceDepartment
Finance
Department
168
Finance Department

1.0 FTE- Finance Director

1.0 FTE- Assistant Finance Director

1.0 FTE- Executive Assistant

1.0 FTE - Financial Analyst

2.0 FTE - Senior Budget Analyst

1.00 FTE- Finance Manager

1.0 FTE - Finance Oﬃcer- Purchasing

2.0 FTE - Buyer

1.00 FTE- Budget and Purchasing
Manager

1.0 FTE- Executive Assistant

1.0 FTE - Finance Oﬃcer- Revenues

1.0 FTE - Accounting Specialist I

2.0 FTE - Accounting Specialist II

1.0 FTE - Financial Analyst

1.0 FTE- Business License Inspector

1.0 FTE - Permit Processing Specialist
Payroll

1.0 FTE - Finance Oﬃcer- Payroll (CON)

1.0 FTE - Payroll Coordinator
Accounting

1.0 FTE - Finance Oﬃcer- Accounting

1.0 FTE - Senior Accountant

1.0 FTE - Accountant

2.0 FTE - Accounting Specialist II

0.75 FTE- Part-Time
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The Finance Department is a General Government Support function. The Department has 26 full-time staff members c omposed o f f our m anagement, f our ( 4) O fficers, s ixteen(16) p rofessional s taff, a nd t wo ( 2) c lerical positions. The department is comprised of two divisions as follows:
■ Finance Administration
■ Financial Operations
Finance Administration — 13100
Administration – 50001
Provides t he D epartment’s o verall a dministrative d irection a nd p olicy i mplementation; a dvises t he C ity M anager, City C ouncil, F inance a nd P ension A dvisory C ommittee, a nd t he D eferred C ompensation C ommittee; a nd p rovides the overall coordination of the Department, including budgeting, accounting, payroll, purchasing, and treasury functions.

Financial Operations — 13200
Financial Services – 50500
Provides fi nancial, a ccounting, p ayroll, t reasury, p rocurement a nd b udgetary s ervices f or a ll d epartments o f t he City. T he D ivision i s r esponsible f or g overnment-wide fi nancial a nalysis, f und fi nancial a nalysis, c ash m anagement, investments, c apital a ssets, d ebt a dministration, a nd fi nancial r eporting. T he D ivision i s a lso r esponsible f or m o n i t o r i n g t h e C i t y ’ s i n v e s t m e n t p o r t f o l i o ; p r o c u r e s s e r v i c e s , s u p p l i e s , a n d e q u i p m e n t f o r C i t y d e p a r t m e n t s ; prepares and administers the City’s annual budget; provides accounting and budgeting for the Successor Agency, the H ousing Au thority, t he P ublic F inancing Au thority, t he F inancing Au thority, a nd t he C osta M esa F oundation; maintains effective internal control policies and procedures to safeguard the City’s assets and manage its resources; and conducts fiscal analysis during labor negotiations.

Accounting
M a i n t a i n s t h e a c c o u n t i n g a n d fi x e d a s s e t s s y s t e m s ; p r o v i d e s a c c o u n t s p a y a b l e s e r v i c e s t o d e p a r t m e n t s ; reconciles m onthly b ank s tatements; c oordinates a ll fi nancial a udits i ncluding t he a nnual fi nancial a udit a nd audits by all outside agencies; provides internal and external financial reports including publication of the Annual Comprehensive F inancial R eport ( ACFR); o versees t he i mplementation o f n ew a ccounting p ronouncements b y t he Governmental A ccounting S tandards B oard ( GASB); p rovides a ccounting f or t he S uccessor A gency t o t he f ormer Redevelopment Agency, the Housing Authority, and the Costa Mesa Foundation.

Budget
Prepares and administers the City’s annual budget; prepares and monitors revenue projections; prepares budget performance r eports i ncluding t he m id-year b udget r eview; p erforms s pecial r esearch p rojects o r s urveys a s a s s i g n e d b y t h e F i n a n c e D i r e ct o r , C i ty M a n a g e r a n d / o r C i ty C o u n c i l ; a n a l yz e s r e q u e s t s f o r y e a r -e n d c a r ry o v e r; coordinates S tate-mandated c osts r eimbursement c laims ( SB 9 0); a nd c oordinates t he a nnual u pdate o f U ser Fees & Charges.

Payroll
Payroll division is managed by two full time staff, the payroll coordinator and payroll supervisor. Payroll plans, organizes, coordinates, and supervises activities for bi-weekly payroll processing in compliance with Federal and State tax law, and City labor contracts for each labor group accurately and timely. Prepares monthly, quarterly and yearly reporting for Federal taxes and Employment Development Department and prepares yearly Census data and prepares W-2 to be distributed to all city staff part time and full time.

Proposed Budget for
Fiscal Year 2024-2025
103 City of Costa Mesa, California 170
Purchasing
The City of Costa Mesa Procurement staff is dedicated to the principles of competition and fairness. Our goal is to ensure that Costa Mesa taxpayers receive the best quality at the best price on every purchase and that all expenditures are conducted in a manner that preserves the public trust. Purchasing operates under the auspices of f ederal, s tate a nd l ocal l aw. P urchasing i s s trictly p rohibited f rom t aking a ny a ctions, w hich d o n ot r eflect t he ideals of honor and integrity in the performance of their work.

Treasury
Provides c entralized c ashiering a nd c ollections; p erforms i nvestment f unctions u nder d irection o f t he F inance Director/City T reasurer; m onitors a ccounting f or T ransient O ccupancy T ax, B usiness I mprovement A rea Assessments; cannabis tax es; franchise tax es and lease rev enues; sidew alk sales, non-profit solicitat ions, and firework s tands; a dministers t he C ity’s b usiness l icense p rograms g enerates b illings f or v arious r eceivables; reviews a udits p erformed b y o utside c onsultants f or T ransient O ccupancy T ax a nd w aste h auler f ranchises; a nd prepares the monthly Treasurer’s Report.
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Fiscal Year 2023-2024 Accomplishments
■ Consolidated the Citywide Master Fee and Charges Schedule, which was reviewed by FiPAC and approved by City Council.
■ Implemented the Citywide Master Fee and Charges Schedule review process as part of the City’s annual budget process.
■ Exceeded t he C ity C ouncil R eserves P olicy o f $ 55 m illion b y $ 4.0 m illion f or a t otal o f $ 59 m illion i n G eneral Fund reserves.
■ Negotiated an interim Animal Services Agreement for a seamless transfer of veterinarian and animal services. ■ Successfully transferred Animal Services from the Parks and Community Services Department to the Police Department to achieve a consolidated Animal Services Division within the City. ■ Successfully hired an Accounting Officer.
■ Maintained the City’s AA+ Lease Revenue Bond credit rating. ■ Strategically utilized ARPA funds to assist rental evictions with legal aid services and rental assistance for Costa Mesa residents.
■ Allocated $ 550k i n A RPA f unds t o p rovide s upplemental r ental a ssistance t o h ouseholds f acing n o-fault j ust cause eviction.
■ Allocated an additional $750k in ARPA funding to continue to provide rental assistance to Costa Mesa residents. ■ Implemented GASB 96, a new reporting standard for subscription-based Information Technology (IT) arrangements.
■ Prepared the June 30, 2023 Annual Comprehensive Financial Report (ACFR), Single Audit Report, Financing Authority Financial Statements, Housing Authority Financial Statements, Housing Successor Annual Report, Cities F inancial T ransactions R eport t o t he S tate C ontroller’s O ffice, a nd t he D evelopment I mpact F ees A nnual Report.
■ Received t he G overnment F inance O fficer A ssociation’s ( GFOA) C ertificate o f Ac hievement f or E xcellence i n Financial Reporting Program for the fiscal year ended June 30, 2022 ACFR. ■ Completed fi nancing o f t wo ( 2) F ire A pparatus f or t he F ire & R escue D epartment a nd o ne ( 1) P olice A rmored Vehicle for the Police Department, taking advantage of the low interest rate environment. ■ Successfully implemented the business license component of the new Land Management System, TESSA. ■ Continued to provide quarterly financial reports for City Council and FiPAC review. ■ Received the prestigious Budgeting and Financial Reporting Award GFOA and CSMFO. ■ Successfully submitted a balanced FY 2023/24 budget to the City Council. ■ Successfully dissolved the Successor Agency.
■ Financed a 2003 American LaFrance Pumper for $1.5 million. ■ Allocated $1.2 m illion, $900k from CDBG, to replace a 2004 American LaFrance Triple Combination Pumper. ■ Fully funded the Capital Fund (CAN) and IT Replacement Fund Municipal code requirement. ■ Corrected the previous deficit in the Equipment Replacement Fund. ■ Set a side $2.4 million towards the City’s Housing Element and Visioning Plan. ■ Strategically utilized Fiscal Year 2022-2023 year end surplus to one-time projects as reviewed by FiPAC and approved by the City Council.
■ Continued updating the City’s purchasing policies.
■ Coordinated with legislative staff to identify external restricted revenue sources. ■ Continued to enhance the departmental digital record keeping, and evaluate paperless processes and procedures.
■ Continued litigation and legal expenditure tracking.
■ Implemented GASB 96, a new reporting standard for subscription based Information Technology (IT) arrangements.

Proposed Budget for
Fiscal Year 2024-2025
105 City of Costa Mesa, California 172
Fiscal Year 2024-2025 Goals
■ As an internal General Government Support department, improve customer service to internal departments and increase interdepartmental collaboration.
■ Continue i mproving t he C ity’s fi nancial t ransparency b y p ublishing m onthly fi nancial d ata o n t he C ity w ebsite and regular communication to the City Council and community. ■ Finalize the Citywide Master Fee and Charges Schedule, and present it to FiPAC’s for Council consideration for the upcoming fiscal year.
■ Finalize the Finance ERP.
■ Purchasing will continue to implement and revise outdated processes and regulations to improve processing efficiencies.
■ Initiate audits of the cannabis business tax.
■ Review unpaid civil citations that are eligible for the County tax roll’s special assessment. ■ Focus on business license enforcement, ensuring municipal code adherence. ■ Continue to seek FEMA reimbursement for COVID expenses. ■ Account f or t he C ity’s fi scal a ctivities i n a n a ccurate a nd t imely m anner w ithin G enerally Ac cepted Ac counting Principles (GAAP) and other legal requirements.
■ Safeguard the City’s assets and invest available cash in accordance with the City’s adopted investment policy. ■ Continue updating financial policies manual.
■ Continue to provide quarterly financial reports for City Council and FiPAC review.

106City of Costa Mesa, California
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Procure a nd i dentify new E RP financial software solutions to improve r eporting efficiencies
;
TRUE
2 Continue to evaluate and implement multi-year strategic funding options of the Self Insurance Fund ;
TRUE
3 Identify options for reducing the net pension liability and net OPEB liability
;
TRUE
4 Monitor Measure Q and X t ax r ate a nd f ees. ; TRUE
5 Continue t o p rovide q uarterly fi nancial r eports t o t he C ity Council and FiPAC
;
TRUE

Goals and Objectives
The goals and objectives of the Finance Department were developed in alignment with the City Councils priorities.

Proposed Budget for
Fiscal Year 2024-2025
107 City of Costa Mesa, California 174
Performance Measures/Workload Indicators:

FY 22-23
Actual
FY 23-24
Adopted
FY 24-25
Proposed
Number of Accounts Receivable Invoices 2,500 1,800 1,800 Number of Waitwhile bookings - 1,500 1,800
Number of budget adjustments processed 87 15 100
Number of budget transfers 398 150 450
Number of business license renewal notices sent 11,000 11,000 11,000 Number of business licenses issued or renewed 12,000 12,000 12,000 Number of cash register transactions processed 12,000 10,000 8,000 Number of contracts issued 350 450 450
Number of form 1099s issued 200 220 220
Number of form W-2s issued 867 830 867
Number of journal entries prepared 950 950 950
Number of payroll issued 18,703 17,000 18,876
Number of purchase orders issued 1,700 1,800 1,180
Number of Vendor Payments issued 8,700 7,100 6,233
Years received GFOA Distinguished Budget Award 22 23 24 Years received the ACFR Award 25 26 27
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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he F inance D epartment i s $ 6.1 m illion, a n i ncrease o f $ 483,105, o r 8 .6 p ercent, compared to the adopted budget for Fiscal Year 2023-24. The increases are primarily attributed to adjustments to s alaries a nd b enefits a s r esult o f l abor n egotiations. T he d epartment i s r equesting o ne p art-time Ac counting Specialist II position (0.75 FTE).

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

FINANCE DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 3 ,811,155 $ 4 ,271,188 $ 5 ,590,659 $ 6 ,073,764 Disaster Fund - 150 7 8,707 2 0,003 - -
OPIOID Settlement Fund - 227 - 85,882 - -
IT Replacement Fund - 603 5 66 1 9,137 - -

Total Finance Department $ 3,890,428 $ 4 ,396,210 $ 5,590,659 $ 6,073,764 Expense by Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

FINANCE DEPARTMENT BY PROGRAM
ADMINISTRATION - 13100

Finance Administration - 50001
Salaries a nd B enefits $ 9 28,685 $ 9 62,891 $ 1 , 247, 893 $ 1 ,394,682 Maintenance and Operations 117,079 191,180 42 6,360 426,360 Fixed Assets 837 1 9,137 7,900 7, 900
Subtotal Finance Administration $ 1,046,601 $ 1,173,208 $ 1 ,682,153 $ 1,828,942

Emergency Services - 51040
Salaries a nd B enefits $ 7 2,639 $ 1 9,403 $ - $ - Maintenance and Operations 6,068 - - -
Subtotal Emergency Services $ 78,707 $ 19,403 $ - $ -

Local Emergency Responses - 52100

FINANCIAL OPERATIONS - 13200

Financial Services - 50500 (1)(2)
Salaries a nd B enefits $ 2 ,062,059 $ 2, 394,527 $ 3 ,032,136 $ 3 ,368,452 Maintenance and Operations 643,495 7 63,869 8 46,970 846,970 Fixed Assets 5 9,252 45,202 2 9,400 29,400
Subtotal Financial Services $ 2,764,806 $ 3,203,599 $ 3,908,506 $ 4,244,822

Proposed Budget for
Fiscal Year 2024-2025
109 City of Costa Mesa, California 176
Expense by Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

TOTAL FINANCE DEPARTMENT

Salaries a nd B enefits $ 3 ,063,697 $ 3 ,376,822 $ 4 ,280,029 $ 4 ,763,134 Maintenance and Operations 7 66,643 95 5,049 1,273,330 1 ,273,330 Fixed Assets 60,089 6 4,339 37,300 3 7,300

Total Finance Department $ 3,890,428 $ 4 ,396,210 $ 5,590,659 $ 6,073,764

(1) As of Fiscal Year 2022-23, Financial Services consists of Accounting, Treasury, Budget and Purchasing. (2) As of Fiscal Year 2022-23, Warehouse operations were transferred from the Finance Department to the Public Works Department. 110City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 1 ,734,990 $ 1 ,835,753 $ 2 ,695,997 $ 2 ,970,619 Regular Salaries - Part-Time 1 27,902 1 85,918 - 73,492 Overtime 51,677 4 1,409 3 6,500 36,500
Accrual Payoff - Excess Max. - - 3 ,200 3 ,200 Vacation/Comp. Time Cash Out 3 3,041 2 9,611 20,600 2 0,600 Holiday Allowance 9 ,876 8 ,206 5,088 5 ,088 Separation Pay-Off 23,277 2 4,546 9 ,080 9,080 Other Compensation 25,350 29,537 3 8,449 42 ,286 Furloughs 85 - - -
Cafeteria Plan 337,700 353,023 5 06,164 574,119 Medicare 3 1,396 3 3,446 3 9,093 4 3,073
Retirement 6 76,461 8 24,147 9 11,548 9 70,767 Executive Prof Development 5,023 4,307 7,410 7, 410 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,063,697 $ 3,376,822 $ 4,280,029 $ 4,763,134

Maintenance and Operations
Stationery a nd O ffice $ 1 9,368 $ 1 6,939 $ 14 ,300 $ 14 ,300 Multi-Media, Promos, Subscrpt. 1,210 43 1,300 1 ,300 Uniforms and Clothing 2 ,243 7 49 - -
Safety and Health 3 75 6 40 4 00 400
Legal Advertising/Filing Fees - - 6 ,000 6 ,000 Telephone/Radio/Communications 4 03 4,154 4 00 400 Business Meetings 1,500 2 ,481 - -
Mileage Reimbursement - 52 200 2 00
Dues and Memberships 2,169 - 2 ,000 2,000
Professional Development 5,252 10,984 14 ,660 14,660 Office E quipment 5 ,412 6 ,376 3 ,700 3,700 Employment 191,996 - - -
Consulting 74,432 344,322 277,500 2 77,500
Legal - 6 88 1 0,000 10,000
Financial & Information Svcs. 373,542 3 96,434 8 38,750 838,750 Sanitation 3 85 470 8 00 800
External Rent 2,096 2 ,085 - -
Internal Rent Central Services 3,108 4, 585 2 0,000 20,000 Internal Rent Postage 17,119 18,205 2 0,460 20,460 Internal Rent Genl Liability 2 5,990 2 5,990 2 5,990 25,990 Internal Rent Workers’ Comp 31,190 31,190 3 4,090 34,090 Internal Rent Unemployment 2,780 2,780 2,780 2 ,780 Other Costs 4 85,882 - -
Emergency Protective Measure 6,068 - - -
Subtotal Maintenance & Operations $ 766,643 $ 955,049 $ 1,273,330 $ 1,273,330

Proposed Budget for
Fiscal Year 2024-2025
111 City of Costa Mesa, California 178
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS
Fixed Assets
Office F urniture $ - $ - $ 2 ,900 $ 2 ,900
Other Equipment 60,089 64,339 3 4,400 34,400 Subtotal Fixed Assets $ 60,089 $ 6 4,339 $ 37,300 $ 37,300

Total Finance Department $ 3,890,428 $ 4,396,210 $ 5,590,659 $ 6,073,764 112City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 1 ,694,648 $ 1 ,822,986 $ 2 ,695,997 $ 2 ,970,619 Regular Salaries - Part-Time 100,080 180,182 - 73,492 Overtime 4 9,306 4 1,333 3 6,500 36,500
Accrual Payoff - Excess Max. - - 3 ,200 3 ,200 Vacation/Comp. Time Cash Out 3 3,041 2 9,611 20,600 2 0,600 Holiday Allowance 9 ,876 8 ,206 5,088 5 ,088 Separation Pay-Off 23,277 2 4,546 9 ,080 9,080 Other Compensation 25,350 29,537 3 8,449 42 ,286 Furloughs 85 - - -
Cafeteria Plan 337,660 353,023 5 06,164 574,119 Medicare 3 1,387 3 3,446 3 9,093 4 3,073
Retirement 674,406 8 23,323 9 11,548 9 70,767 Executive Prof Development 5,023 4,307 7,410 7, 410 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 2,991,058 $ 3,357,419 $ 4,280,029 $ 4,763,134

Maintenance and Operations
Stationery a nd O ffice $ 1 9,368 $ 1 6,939 $ 14 ,300 $ 14 ,300 Multi-Media, Promos, Subscrpt. 1,210 43 1,300 1 ,300 Uniforms and Clothing 2 ,243 7 49 - -
Safety and Health 3 75 6 40 4 00 400
Legal Advertising/Filing Fees - - 6 ,000 6 ,000 Telephone/Radio/Communications 4 03 4,154 4 00 400 Business Meetings 1,500 2 ,481 - -
Mileage Reimbursement - 52 200 2 00
Dues and Memberships 2,169 - 2 ,000 2,000
Professional Development 5,252 10 ,384 14 ,660 14,660 Office E quipment 5 ,412 6 ,376 3 ,700 3,700 Employment 191,996 - - -
Consulting 74,432 344,322 277,500 2 77,500
Legal - 6 88 1 0,000 10,000
Financial & Information Svcs. 373,542 3 96,434 8 38,750 838,750 Sanitation 3 85 470 8 00 800
External Rent 2,096 2 ,085 - -
Internal Rent Central Services 3,108 4, 585 2 0,000 20,000 Internal Rent Postage 17,119 18,205 2 0,460 20,460 Internal Rent Genl Liability 2 5,990 2 5,990 2 5,990 25,990 Internal Rent Workers’ Comp 31,190 31,190 3 4,090 34,090 Internal Rent Unemployment 2,780 2,780 2,780 2 ,780 Other Costs 4 - - -
Subtotal Maintenance & Operations $ 760,575 $ 868,567 $ 1,273,330 $ 1,273,330

Proposed Budget for
Fiscal Year 2024-2025
113 City of Costa Mesa, California 180
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Fixed Assets
Office F urniture $ - $ - $ 2 ,900 $ 2 ,900
Other Equipment 59,523 45,202 3 4,400 34,400 Subtotal Fixed Assets $ 5 9,523 $ 4 5,202 $ 37,300 $ 37,300

Total Finance Department $ 3,811,155 $ 4,271,188 $ 5,590,659 $ 6,073,764 114City of Costa Mesa, California
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Parks and Community Services Department
Parks and Community
Services Department
182

1.0 FTE - Parks and Community
Services Director

1.0 FTE - Recreation Manager

2.0 FTE - Senior Recreation Supervisor

1.0 FTE - Senior Management Analyst

1.0 FTE - Executive Assistant

1.0 FTE - Fairview Park
Administrator

1.0 FTE - Maintenance Worker

1.0 FTE- Recreation Specialist

0.25 FTE - Part-time

3.0 FTE - Recreation Supervisor

4.0 FTE - Recreation Coordinator

1.0 FTE - Oﬃce Specialist II

7.0 FTE - Recreation Specialist

1.0 FTE - Community Outreach
Worker

62.32 FTE - Part- Time

1.0 FTE - Arts Specialist
Arts and Culture
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The Parks and Community Services Department provides the citizens of Costa Mesa with a variety of high-quality recreation facilities, programs, and services. These facilities include the Balearic Community Center, the Downtown Aquatic and Recreation Centers, the Norma Hertzog Community Center, the Costa Mesa Senior Center, and the Jack H ammett S ports C omplex. T he D epartment a llocates a nd m onitors a thletic fi eld u se a nd o versees p ublic usage of park facilities. It is also responsible for the management and maintenance of Fairview Park. In terms of programs, the Department provides a large offering of youth, teen, and adult recreation programs and classes, as well as Citywide special events. The Department also manages the operating agreements for the Balearic Community Center, the Costa Mesa Country Club, and the Costa Mesa Tennis Center, and oversees long-term use agreements with the Boys and Girls Club of Orange County, the Child’s Pace program, and the Orange County Model Engineers.

The department is budgeted for 26 full-time and 62.57 part-time employees.

Parks and Community Services — 14300
Fairview Park – 20115
Fairview Park is the City’s largest park, hosting 195 acres of open space natural area and 13 acres of manicured landscape for a total of 208 acres. Within the 195 acres of open space, there are two Native American Nationally Registered Historic Sites and five different habitat ecosystems that are home to many rare and endangered plant and animal species. The park acts as a regional gateway to the Santa Ana River Trail and adjacent Talbert Regional Park, offering users multiple passive recreational opportunities including picnicking and wildlife viewing, along with miles of trails for walking, bicycling, and public enjoyment of nature.

Downtown Recreation Center (DRC) – 40121
The Downtown Recreation Center (DRC), located at 1860 Anaheim Avenue, includes a gymnasium, two multi- purpose rooms, and a kitchen. The facility provides a variety of programs both free and fee-based, including free drop-in youth basketball, adult drop-in basketball, volleyball and pickleball, recreational adult basketball leagues, and free youth basketball and volleyball leagues. The gym is also available for rentals and has been used for karate tournaments and volleyball clinics.

The D RC k itchen, offi ce, a nd a c lassroom a re d esignated f or t he C hilds-Pace I nc. p rogram, a g overnment subsidized pre-school and daycare for low-income families. The second multi-purpose room is used for meetings and moderately sized contract classes including guitar lessons, CPR classes, dance, gymnastics, aerobics, and martial arts. During the school year, a free Teen Center is offered to teens (grades 7-12). During the summer, a free nine-week summer program is offered for children (grades 1-6).

Balearic Community Center (BCC) – 40122
The B alearic C ommunity C enter ( BCC), l ocated a t 1 975 B alearic D r., p rovides offi ce s pace f or p rogram s taff a nd includes a r ental r oom a vailable f or m eetings a nd r eceptions. S ummer R .O.C.K.S P rogram, H oliday a nd S ummer D ay Camps, and the City’s Early Childhood Program, known as L.E.A.P, are offered at BCC. Adjacent to the community center is a fenced playground with play equipment, a sandlot park playground, multiple basketball courts, and a large athletic field, the use of which is permitted by the City.

Norma Hertzog Community Center (NHCC) – 40123
The Norma Hertzog Community Center (NHCC) is located at 1845 Park Avenue. This newly renovated facility offers a contemporary, community meeting space that can be set up in classroom or banquet style and also features a kitchen and beautiful outdoor patio. The NHCC is available for rentals such as community events, educational meetings and classes, weddings, quinceañeras, anniversaries, and contract classes for Community groups, local businesses, non-profit organizations, schools, colleges, and private parties.

Proposed Budget for
Fiscal Year 2024-2025
117 City of Costa Mesa, California 184
Downtown Aquatic Center (DAC) / Aquatics – 40212
The Downtown Aquatic Center, located at 1860 Anaheim Avenue, operates a 25-yard swimming pool and provides year-round aquatics programming for both youth and adults. Programs include adult and youth swim instruction for beginner to advanced swimmers, aqua aerobics, summer youth aquatics camp, junior lifeguard preparation classes, and a swim instructor aid program for advanced youth swimmers. The aquatics program also offers seasonal family open swim as well as year-round drop-in and adult lap swimming.

Tennis – 40213
The Costa Mesa Tennis Center, located at TeWinkle Park, 880 Junipero Drive, is currently leased to a private operator. The Center features 12 lighted courts that are open seven days a week, and a pro shop with professional tennis staff to assist the public. Programs include lessons, tournaments, leagues and open play for the entire community.

Adult Sports - Basketball, Softball – 40214 & 40215
The Department offers year-round adult recreational basketball leagues. The Department also administers a contract with Major League Softball for the operation of an adult softball league. The softball league operates Sunday through Friday year-round for adult men, women, and co-ed teams at the TeWinkle Park Athletic Complex.

Fields / Ambassadors – 40216
The D epartment c oordinates a ll a thletic fi eld r eservations f or b oth C ity a nd N ewport M esa U nified S chool District ( NMUSD) a thletic fi elds i n a ccordance w ith t he J oint U se A greement. F ields a re u sed b y t he C ity a nd community o rganizations f or s occer, t ackle a nd fl ag f ootball, r ugby, b aseball, s oftball, a nd o ther fi eld s ports. F ield ambassadors m onitor fi eld u se, r egulate t he u se o f l ights ( both p ortable a nd p ermanent), a nd o pen/close t he fields. F ield a mbassadors r egularly a udit fi eld u sers t o c onfirm l ocal r esidency w ithin e ach o rganization, a s w ell a s assist in resolving field disputes in accordance with the Field Use and Allocation Policy.

Ambassadors also assist the Police Department and Park Rangers in monitoring parks and facilities, including all Lion’s Park facilities and Fairview Park, to ensure that park visitors are not trespassing in protected and closed areas. Other ambassador duties include assistance at a variety of department special events that take place throughout the year.

Youth Sports – 40218
The Department hosts a variety of youth sports activities, including basketball, cheer squad, volleyball, running, and general fitness. The basketball and cheer squad programs include eight (8) weeks of clinic-based instruction from January to March concluding with game play. The volleyball program provides two (2) months of clinic-based instruction in the fall and spring seasons. The running program provides practices at local parks for eight (8) weeks to prepare for a 5K run that concludes the program.

Senior Center – 40231 & Senior Mobility 40251
The Costa Mesa Senior Center, located at 695 W. 19th Street, provides programming for Costa Mesa seniors ages 50+ to gather and participate in social, recreational, and personal enrichment programs. Hours of operation are M onday t hrough F riday, 9 :00 A M – 4 :00 P M. T he S enior C enter c oordinates a h ost o f p rograms i ncluding t he Senior Mobility Program (SMP), Medical Transportation Program (MTP), Social Services Program, and Meals on Wheels Orange County, all of which are funded by City, local, state, and/or federal funds, and private donations.

Additional programs include, but are not limited to, local community trips, Fitness for Life classes, health & wellness presentations and screenings, and many other special event programs.

The Senior Mobility Program provides free transportation for seniors ages 60 and older, in and around Costa Mesa.

Transportation is available for social, recreational, medical and other services as needed. The Senior Mobility Program (SMP) is operated under the umbrella of the Senior Center and is funded, in part by a grant from the Orange County Transportation Authority (OCTA).
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Camp Costa Mesa - Day Camp – 40232
Camp Costa Mesa is a nine-week, summer Day Camp program held at Estancia Park. This camp is designed for children entering grades 1-6. There are also 1-2 week camps during Winter Recess, Presidents’ Week, and Spring Break, all held at the Balearic Community Center. In addition to these camps, the Department offers one-day camps at Balearic Community Center during the school year that coincide with NMUSD staff development/conference closures. Camp Costa Mesa Day Camps may include on-site entertainment, games, sports, arts and crafts, drama, songs, skits, educational/historical classes, character-building activities, and excursions that emphasize an active and healthy lifestyle.

Playground Program ( R.O.C.K.S) – 4 0233
The R ecreation O n C ampus f or K ids ( R.O.C.K.S) P rogram p rovides a f ee-based a fterschool p rogram f or c hildren i n grades K -6 a t n ine ( 9) N MUSD e lementary s chools t hroughout t he s chool y ear. T he p rogram i ncludes f ree s ummer activities for children entering grades 1-6 for multiple weeks at two (2) locations. This program focuses on four areas: education, fitness, recreation, and enrichment in a structured environment.

Teen Programs – 40236
The D epartment’s T een P rograms p rovide f ree a fterschool a ctivities f or t eens i n g rades 7 -12 a t t wo ( 2) l ocations:

TeWinkle Middle School and the Downtown Recreation Center. This program offers games, sports, arts and crafts, and special themed socials throughout the school year. Teen Summer Camp is a fee-based summer camp that offers games, sports, arts and crafts, and excursions that emphasize an active and healthy lifestyle.

Early Childhood (LEAP) Program – 40241
The Department’s recreational, fee-based Early Childhood Program for children ages 3-5 years encourages a positive, social learning experience through the implementation of recreation activities that include directed play, games, arts and crafts, and music. This program is designed to prepare the children for entrance into kindergarten.

The program is known as L.E.A.P. - Learn, Explore, and Play. There is a special six-week summer camp component, Camp Mini Explorers, which allows participants to continue growing during the summer months.

Adult and Youth Instructional Classes – 40242 & 40243
The Department contracts with various independent contractors to offer fee-based classes that provide quarterly recreational, social, enrichment, arts, adaptive, and sports activities for adults and youth at City facilities, parks, and local business establishments.

Concerts- 40237 & Special Recreation Events –40244
The Department hosts a variety of Special Events throughout the year, often with partners in the community. These events include the Scarecrow Festival, Concerts in the Park, Movies in the Park, a Spring Fest, Snoopy House, and Independence Day Celebration. These events provide family-friendly fun and recreational opportunities for all Costa Mesa residents. In addition, the Department assists with the Lion’s Club Fish Fry Event, as well as other privately hosted community events.

Mobile Recreation – 40245
The Department hosts a Mobile Recreation Program that provides enrichment opportunities through both structured a nd u nstructured r ecreational a nd e ducational a ctivities i n t he c ommunity t hat h ave i nsufficient a ccess to, o r fi nancial c onstraints t o, C ity p rograms a nd/or p arks. T he M obile R ecreation P rogram c onsists o f a v an-sized vehicle full of athletic equipment, art supplies, games, puzzles, books, music, tables, and chairs. This program also serves as an entertainment and marketing venue at City special events.

Proposed Budget for
Fiscal Year 2024-2025
119 City of Costa Mesa, California 186
Bark Park – 40248
The Bark Park provides a social, off-leash, open-play environment for dog owners and their dog(s). There are separate a reas f or s mall a nd l arge d ogs. T he B ark P ark P rogram i ncludes s taffing f or m aintenance, c lasses, workshops, and partnerships with community organizations.

Community Gardens – 40249
The Department has two Community Gardens that provide gardening opportunities to Costa Mesa residents. The two gardens are the Del Mar Community Garden, located at 170 Del Mar Street, which has more than 50 plots and the Hamilton Community Garden, located at 523 Hamilton Street, which has 42 plots. Each garden plot is leased annually for the purpose of growing vegetables, flowers, fruits and plants.

Arts and Culture (Master Plan & Commission) - 40252
In 2021, the City Council unanimously approved the City’s Arts and Culture Master Plan. This initiative signaled the Council’s belief that the time had come to appraise the value of the City’s cultural resources, to identify what strengths and weaknesses those who live, work or visit here feel exist in the local cultural landscape, and to envision ways that the City can support and advance arts and culture in Costa Mesa. The Arts and Culture Master Plan results from the compilation and synthesis of significant community input.

The Arts Commission, established through the Master Plan, provides recommendations to the City Council and various City departments in areas related to Arts. The Commission’s general objectives are to ensure that the City of Costa Mesa is a place where Arts and Culture can promote civic pride and enrich the daily lives of the Costa Mesa community. The Commission is a seven-member advisory board appointed by City Council.

Administration – 50001
The Department’s Administrative staff is based in City Hall and oversees the administration of park reservations, special e vent p ermits, m odel g lider p ermits, fi lm p ermits, a nd r egistration f or r ecreation c lasses, p rograms, a nd activities. The administrative staff also are responsible for the development and publication of the recreation magazine, The Spotlight. They provide staff support to the Parks and Community Services Commission, the Arts Commission, the Cultural Arts Committee, the Fairview Park Steering Committee, the Historical Preservation Committee, as well as the Costa Mesa Foundation.

Parks and Community Services Commission - 50125
The Parks and Community Services Commission provides recommendations to the City Council and various City departments in areas related to parks, recreation, and community services programs. The Commission is a seven- member advisory board appointed by the City Council.

Fairview Park Steering Committee – 50145
The Fairview Park Steering Committee provides advice and recommendations to the City Council regarding the implementation of the Fairview Park Master Plan, the impacts of Measure AA on Capital Improvement Program projects, rehabilitation, maintenance and activities, and recommends approval of grant applications, partnerships, and volunteer activities for the maintenance and implementation of the Fairview Park Master Plan.

120City of Costa Mesa, California
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Fiscal Year 2023-2024 Accomplishments
■ Completed the Tennis Center operator agreement and selected an operator. ■ Expanded inclusive and adaptive programming.
■ Continued to provide services to seniors including social, health, insurance counseling, tax prep, and legal services.
■ Expanded services at the Senior Center with the support of a full-time social worker. ■ Coordinated seasonal, competitive softball and basketball leagues for all skill levels at quality facilities. ■ Incorporated specialized STEAM-based program activities into the R.O.C.K.S and Camp Programs. ■ Implemented the Mobile Recreation Program at local parks. ■ Offered Teen Program events and excursions to destinations outside the City of Costa Mesa. ■ Expanded program outreach efforts to attract underserved groups in the community. ■ Increased facility reservations/rentals at the Norma Hertzog Community Center. ■ Continued pursuing short- and long-term goals for the third year of the Arts and Culture Master Plan. ■ Hosted annual community and special events and facilitated new partnerships. ■ Explored restoration efforts at Fairview Park.
■ Continued working on an update to the Fairview Park Master Plan.

Fiscal Year 2024-2025 Goals
■ Continue to support creative opportunities for passive and active open space recreation activities. ■ Expand adaptive program services to meet a broad range of participant abilities. ■ Expand free health-related, meal, transportation, tax, and legal services to seniors citizens. ■ Continue to market and expand league organized sports programs. ■ Continue to provide free or affordable medical and mobility transportation services for senior citizens. ■ Implement new creative activities and classes to increase participation in classes and programs. ■ Complete update to Fairview Park Master Plan.
■ Continue Fairview Park restoration efforts through public volunteer opportunities. ■ Expand rental opportunities at all Parks facilities.
■ Continue to provide free or low-cost programming to under-represented groups in the Costa Mesa community. ■ Continue to implement the 5-year Costa Mesa Arts and Culture Master Plan including public art initiatives. ■ Offer programs and classes in essential life skills.
■ Continue to streamline event application permit process through the Tessa system.

Proposed Budget for
Fiscal Year 2024-2025
121 City of Costa Mesa, California 188
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Continue to support creative opportunities for passive and active open space recreation activities.
;
TRUE
2 Expand adaptive program services to meet a wide range of participant abilities.
;
TRUE
3 Expand free health-related, meal, transportation, tax, and legal services to seniors citizens.

;
TRUE
4 Continue to market and expand league organized sports programs
;
TRUE
5 Continue to provide free or affordable medical and
mobility transportation services for senior citizens.

;
TRUE
6 Implement new creative activities and classes to
increase participation in Parks programs.
;
TRUE
7 Complete update to Fairview Park Master Plan. ;
TRUE
8 Continue Fairview Park restoration efforts through
public volunteer opportunities.
;
TRUE
9 Expand rental opportunities at Parks facitlities. ;
TRUE
10 Continue to provide free or low-cost programming
to under-represented groups in the Costa Mesa
community.

;
TRUE
11 Continue to implement the 5-Year Costa Mesa Arts and Culture Master Plan including public art initiatives.

;
TRUE
12 Offer programs and classes in essential life skills. ; TRUE
13 Continue to streamline the event application permit
process through the TESSA system.

;
TRUE

Goals and Objectives
The goals and objectives of the Parks and Community Services Department were developed in alignment with the City Council’s priorities.

122City of Costa Mesa, California
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Performance Measures/Workload Indicators:

FY 22-23
Actual
FY 23-24
Adopted
FY 24-25
Proposed
Number of program enrollments processed 12,981 8,000 11,000 Number of park permits issued 575 525 525
Number of special event permits processed 54 45 45
Number of h ours p ermitted on a thletic fields (all u ser g roups) 54,158 35,000 50,000 Total number of participants served in sports leagues 403,066 n/a 400,000 Number of classes offered and percentage cancelled 455 / 10.5% 400 / 10% 500 / 10% Number of youth served in free city programs 4,170 1,900 4,000 Number of youth served in after-school programs 512 700 600 Number of rides provided to seniors through transportation programs 13,800 8,000 12,000 Number of meals provided to seniors 47,853 36,000 40,000 Number of utility box art projects completed 21 15 15
Number of swim lessons taught 197 525 600
Square yardage of non-native plant removal and habitat enhancement 6,000 6,000 8,000 Fairview Park restoration volunteer service hours 1,000 720 960 Number of facility reservations processed 2,608 2,500 2,500 Proposed Budget for
Fiscal Year 2024-2025
123 City of Costa Mesa, California 190
Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he P arks a nd C ommunity S ervices D epartment i s $ 9.8 m illion, a n i ncrease of $ 1.1 m illion o r 1 3.0 p ercent c ompared t o t he a dopted b udget f or F iscal Y ear 2 023-24. T he i ncrease i s p rimarily attributed t o a djustments t o s alaries a nd b enefits r esulting f rom t he r ecently n egotiated c ontracts c oupled with additional funding for contractual agreements. In addition, at FY 2023-24 mid- year adjustment included the conversion of one part-time Senior Community Services Leader to full-time Recreation Specialist to support Fairview Park operations.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

PARKS AND COMMUNITY SERVICES DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 6 ,379,328 $ 7 ,371,372 $ 7 ,954,828 $ 9 ,037,068 Arts and Culture Master Plan - 130 6 6,848 237,356 3 53,996 3 93,494 Disaster Fund - 150 65 ,223 6 3,277 - -
Park Development Fees Fund - 208 2 06,818 3 38,017 3 46,805 346,805 Grants - Federal - 230 199,999 - - -

Total Parks and Community Services Department $ 6,918,216 $ 8,010,022 $ 8 ,655,629 $ 9,777,367 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

PARKS AND COMMUNITY SERVICES DEPARTMENT BY PROGRAM
PARKS AND COMMUNITY SERVICES - 14300

Parks and Community Services Administration - 50001
Salaries a nd B enefits $ 1 ,241,684 $ 1 ,363,018 $ 1 ,514,501 $ 1 ,520,296 Maintenance and Operations 367,148 4 80,293 383,918 386,293 Fixed Assets 2 15 2 8,526 2 ,000 2,000
Subtotal Parks and Comm. Svs. Admin. $ 1,609,048 $ 1, 871,837 $ 1,900,419 $ 1,908,589

Fairview Park - 20115
Salaries a nd B enefits $ 2 38,029 $ 3 23,488 $ 3 40,701 $ 3 68,814 Maintenance and Operations 2 52,636 3 96,126 4 00,805 400,805 Subtotal Fairview Park $ 490,665 $ 719,614 $ 741,506 $ 769,619

Network for Homeless Solutions - 20605
Salaries a nd B enefits $ 3 1,758 $ 3 7,5 4 4 $ - $ - Subtotal Network for Homeless Solutions $ 31,758 $ 37,544 $ - $ -

Downtown Recreation Center - 40121
Salaries a nd B enefits $ 10 1,383 $ 13 5,518 $ 1 28,993 $ 1 54,384 Maintenance and Operations 102,496 1 37,603 8 7,320 87,170 Subtotal Downtown Recreation Center $ 20 3,879 $ 273,121 $ 216,313 $ 241,554

124City of Costa Mesa, California
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191
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS Salaries and Benefits
Salaries and Wages $ - $ - $ ( 298,366) $ ( 298,366) Regular Salaries - Non-Sworn 1,206,660 1 ,696,724 2,065,632 2,606,875 Regular Salaries - Part-Time 1,416,544 1,779,269 2,539,167 2 ,564,558 Overtime 6 6,916 8 6,826 1 6,340 1 6,340
Vacation/Comp. Time Cash Out 1,564 5,091 3,760 3,760 Holiday Allowance 6 ,335 5 ,665 1,802 1,802 Separation Pay-Off 2 3,242 8 01 940 940
Other Compensation 12,847 1 8,934 2 1,889 36,366 Furloughs 87 - - -
Cafeteria Plan 275,491 367,659 478,340 5 54,012 Medicare 4 1,325 5 4,655 6 4,403 6 3,498
Retirement 1 ,044,589 7 63,261 7 78,716 960,136 Executive Prof Development 6,533 6 ,454 3 ,800 3 ,800 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 4,109,052 $ 4,792,258 $ 5,683,323 $ 6,520,622

Maintenance and Operations
Stationery a nd O ffice $ 1 8,304 $ 2 2,549 $ 2 2,150 $ 2 2,150 Multi-Media, Promos, Subscrpt. 1 70,608 25 0,377 201,650 201,650 Small Tools and Equipment 8 6,423 158,823 6 8,555 6 8,555 Uniforms and Clothing 24,602 1 8,297 2 6,700 2 6,700 Safety and Health 12,301 12,927 16,250 16,250 Maintenance and Construction 22,634 1 5,236 1 5,600 1 5,600 Electricity - Buildings & Fac. 1 10,891 13 0,467 9 4,570 9 4,570 Electricity - Power 2 9,456 3 1,939 26,600 26,600 Gas 2 9,056 3 8,217 2 0,400 2 0,400
Water - Domestic 2 2,164 13,489 18,100 18,100 Janitorial and Housekeeping 1 25,977 143,558 158,630 158,630 Telephone/Radio/Communications 23 ,231 2 3,755 2 0,900 2 0,900 Business Meetings 1 54 524 2 00 2 00
Mileage Reimbursement - 337 6 00 6 00
Dues and Memberships 2,344 3,843 1,735 4,490 Board Member Fees 6 ,000 12,700 1 6,100 1 6,100 Professional Development 1 2,959 1 0,861 18,780 16,025 Landscaping and Sprinklers 53,278 5 3,137 5 0,000 5 0,000 Office F urniture - 119 2 ,000 2 ,000
Office E quipment 3,502 6,425 4 ,350 4 ,350 Other Equipment 7, 620 6 2,981 2 2,370 2 2,370 Consulting 7 26,767 956,877 6 54,649 720,088 Legal 1 ,394 4 ,075 - -
Medical and Health Inspection 4 62 2 38 700 700

Proposed Budget for
Fiscal Year 2024-2025
125 City of Costa Mesa, California 192
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS

Maintenance and Operations (Continued)
Recreation 220,630 339,997 6 02,120 633,620 Principal Payments 7 2,176 7 5,502 - -
Interest Payments 6,800 5,212 - -
External Rent 491,387 408,947 5 21,534 706,534 Grants, Loans and Subsidies 199,999 15,000 10 ,500 1 3,000 Internal Rent Central Services 11,886 23,717 20,501 20,501 Internal Rent Postage 1 8,078 55 ,283 4 2,137 4 2,137 Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300 Internal Rent - Repl Cost 22,420 14 ,400 14 ,400 14 ,400 Internal Rent - Fuel 12,093 13,546 18,300 18,300 Internal Rent Genl Liability 8 8,367 8 8,367 8 8,367 8 8,367 Internal Rent Workers’ Comp 99,891 99,891 1 09,180 1 09,180 Internal Rent Unemployment 1 2,078 1 2,078 12,078 12,078 Taxes and Assessments 15,423 18,251 20,500 20,500 Emergency Protective Measure 2 93 - - -
Subtotal Maintenance & Operations $ 2,808,948 $ 3,189,239 $ 2,968,506 $ 3,252,945

Fixed Assets
Other Equipment 2 15 2 8,526 3 ,800 3 ,800
Subtotal Fixed Assets $ 215 $ 28,526 $ 3,800 $ 3,800

Total Parks and Community Services
Department $ 6,918,216 $ 8,010,022 $ 8,655,629 $ 9,777,367 126City of Costa Mesa, California
park s and c o MM un I ty
servIces departMent
193
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Salaries and Benefits
Salaries and Wages $ - $ - $ ( 298,366) $ ( 298,366) Regular Salaries - Non-Sworn 1,142,369 1 ,554,478 1,976,109 2, 494,931 Regular Salaries - Part-Time 1 ,393,947 1,775,735 2,539,167 2 ,564,558 Overtime 66,889 8 2,822 1 6,340 1 6,340
Vacation/Comp. Time Cash Out 1,564 5,091 3,760 3,760 Holiday Allowance 6 ,335 5 ,665 1,802 1,802 Separation Pay-Off 2 3,242 8 01 940 940
Other Compensation 12,847 1 8,934 21,441 3 5,807 Furloughs 87 - - -
Cafeteria Plan 268,969 349,288 4 59,440 534,512 Medicare 40,837 5 3,222 6 3,105 61,875
Retirement 1,040,651 7 25,023 7 43,189 923,069 Executive Prof Development 6,533 6 ,454 3 ,800 3 ,800 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 4,011,188 $ 4,584,432 $ 5,537,627 $ 6,349,928

Maintenance and Operations
Stationery a nd O ffice $ 1 8,304 $ 2 2,549 $ 2 2,150 $ 2 2,150 Multi-Media, Promos, Subscrpt. 155,828 238,010 1 29,150 1 29,150 Small Tools and Equipment 8 6,423 158,823 6 8,555 6 8,555 Uniforms and Clothing 24,602 1 8,297 2 6,700 2 6,700 Safety and Health 12,301 12,927 16,250 16,250 Maintenance and Construction 22,634 1 5,236 1 5,600 1 5,600 Electricity - Buildings & Fac. 1 10,891 13 0,467 9 4,570 9 4,570 Electricity - Power 2 9,456 3 1,939 26,600 26,600 Gas 2 9,056 3 8,217 2 0,400 2 0,400
Water - Domestic 2 2,164 13,489 18,100 18,100 Janitorial and Housekeeping 1 25,977 143,558 158,630 158,630 Telephone/Radio/Communications 23 ,231 2 3,755 2 0,900 2 0,900 Business Meetings 1 54 524 2 00 2 00
Mileage Reimbursement - 337 6 00 6 00
Dues and Memberships 2,344 3,843 1,735 4,490 Board Member Fees 6 ,000 7,400 7,700 7,700
Professional Development 1 2,959 1 0,861 18,780 16,025 Landscaping and Sprinklers 4 4,880 4 5,660 5 0,000 5 0,000 Office F urniture - 119 2 ,000 2 ,000
Office E quipment 3,502 6,425 4 ,350 4 ,350 Other Equipment 7, 620 6 2,981 1 6,870 1 6,870 Consulting 5 18,847 6 01,607 310,844 3 76,283 Legal 1 ,394 4 ,075 - -
Medical and Health Inspection 4 62 2 38 700 700

Proposed Budget for
Fiscal Year 2024-2025
127 City of Costa Mesa, California 194
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Maintenance and Operations (Continued)
Recreation 2 10,996 2 94,586 4 84,720 504,220 Principal Payments 7 2,176 7 5,502 - -
Interest Payments 6,800 5,212 - -
External Rent 491,387 408,947 5 21,534 706,534 Grants, Loans and Subsidies - 1 0,000 3 ,000 3 ,000 Internal Rent Central Services 11,886 23,717 20,501 20,501 Internal Rent Postage 1 8,078 55 ,283 4 2,137 4 2,137 Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300 Internal Rent - Repl Cost 22,420 14 ,400 14 ,400 14 ,400 Internal Rent - Fuel 12,093 13,546 18,300 18,300 Internal Rent Genl Liability 8 8,367 8 8,367 8 8,367 8 8,367 Internal Rent Workers’ Comp 99,891 99,891 1 09,180 1 09,180 Internal Rent Unemployment 1 2,078 1 2,078 12,078 12,078 Taxes and Assessments 15,423 18,251 20,500 20,500 Subtotal Maintenance & Operations $ 2,367,925 $ 2,758,414 $ 2,413,401 $ 2,683,340

Fixed Assets
Other Equipment 2 15 2 8,526 3 ,800 3 ,800
Subtotal Fixed Assets $ 215 $ 28,526 $ 3,800 $ 3,800

Total Parks and Community Services
Department $ 6,379,328 $ 7,371,372 $ 7,954,828 $ 9,037,068 128City of Costa Mesa, California
park s and c o MM un I ty
servIces departMent
195

129 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2024-2025
196
Information Technology Department
Information Technology
Department
197
Information Technology Department
Information Technology
Administration

1.0 FTE - Information Technology
Director

1.0 FTE - Information Technology
Manager

1.0 FTE - Information Technology
Project Manager

1.0 FTE- Cyber Security Analyst

1.0 FTE - Executive Assistant

1.0 FTE - Senior Management
Analyst

1.0 FTE - Oﬃce Specialist II
Systems and Programming

1.0 FTE - Systems & Programming
Supervisor

4.0 FTE - Senior Programmer
Analyst

4.0 FTE - Programmer Analyst II
Computer Operations and
Networking

1.0 FTE - Computer Operations &
Networking Supervisor

5.0 FTE - Network Administrator
Proposed Budget for
Fiscal Year 2024-2025
131 City of Costa Mesa, California 198
The I nformation T echnology D epartment ( IT) i s r esponsible f or ne twork a dministration; s oftware de velopment and i nstallation; m aintenance o f h ardware a nd s oftware, i ncluding u pgrades a nd r eplacements; d atabase m a n a g e m e n t ; w i r e l e s s p h o n e s ; a n d t h e s u p p o rt a n d o v e r s i g h t o f a l l t e c h n o l o g y-r e l a t e d p r o d u ct s a n d s e rv i c e s for all departments, including the Police and Fire Departments of the City of Costa Mesa. The Department’s daily activities i nclude, b ut a re n ot l imited t o: m aintenance o f a ll c omputer s ystems; e nsuring t hat v irus p rotection s o ftw a r e a r e u p- t o-d a t e a n d f u n ct i o n i n g p r o p e r l y; m a i n t e n a n c e o f a h e l p d e s k t o h e l p t r o u b l e s h o o t c o m p u t e r - related p roblems; a nd e nsuring t hat e mployees a re c onnected a nd t he C ity w ebsites a re w orking p roperly a nd safely. IT is also responsible for the operation, maintenance, deployment, and utilization of all City computers. The department has 22 full-time positions composed of three management, two supervisory, 14 professionals, and three administrative support.

IT has three divisions:
■ Administration
■ Computer Operations and Networking
■ Systems and Programming
Information Technology Department — 14600
Administrative Services – 50001
Coordinates a nd s upervises t he D epartment’s a ctivities; m anages t he b udget a nd p rocurement p rocess f or t he Department; manages the networking resources of the City; and advises the City Manager and the City Council on computer-related technological issues.

Computer Operations And Networking – 50710
Operates and monitors computer equipment in support of both Public Safety and general City services in a 7-day, 24 -hour o peration. M aintains d ata fi les a nd p rocesses b usiness a pplications a nd r eports d istribution i n a networked client-server environment. Monitors cybersecurity applications to ensure City networks are secure.

Systems And Programming – 50720
Supports and enhances applications for Public Safety and general City services. Coordinates systems implementations, maintenance, and processing solutions for ad hoc data processing requests in networked client- server and internet/intranet environments.
132City of Costa Mesa, California
InforMatIon technology
departMent
199
Fiscal Year 2023-2024 Accomplishments
■ Initiated updates to the Disaster Recovery Plan
■ Completed implementation of the new Land Management System ■ Completed technology upgrade to Windows Server 2022
■ Upgrade the Operating System to Windows 11
■ Implement Microsoft Office 365
■ Completed upgrade to SQL Server 2019
■ Created a separate intranet site for the Police Department ■ Implemented a new Fire incident response GIS web map application for the Fire Department ■ Continued the Enterprise-Wide Network Cabling Upgrade in preparation for new IT equipment ■ Began deployment of Single Device Strategy to reduce costs of ownership ■ Audited Campus Fiber to mitigating network downtime
■ Updated Enterprise Storage Array for better performance and resiliency ■ Relocated Code Enforcement to New Airport Loop location ■ Replaced UPS for PD, CH, Dispatch & EOC
■ Provided first stage of funding for CAD/RMS Replacement ■ Initiated the bidding process for the new ERP system
■ Implemented hardware to existing cellular equipment to enhance signal for mobile devices

Fiscal Year 2024-2025 Goals
■ Issue RFP for Voice Over IP Telephone System
■ Develop a Continuity of Operation Plan for the IT Department ■ Develop a new 5-year IT strategic Plan
■ Create an intranet application to manage, and auto-generate CIP PDF documents ■ Develop Laserfiche Enterprise Strategy for document imaging ■ Complete the Disaster Recovery Plan updates
■ Complete the Enterprise-Wide Network Cabling Upgrade in preparation for new IT equipment ■ Complete the deployment of Single Device Strategy to reduce costs of ownership ■ Update and replace outdated City Hall fiber connections ■ Continue to provide funding for the second stage of CAD/RMS Replacement ■ Continue implementation of new ERP system
■ Complete replacement of outdated security camera systems to HD systems for City Hall and Police Department

Proposed Budget for
Fiscal Year 2024-2025
133 City of Costa Mesa, California 200
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Issue RFP for Voice Over IP Telephone System ;
TRUE
;
TRUE
;
TRUE
;
TRUE
2 Develop a Continuity of Operation Plan for the IT
Department ;
TRUE
;
TRUE
;
TRUE
3 Develop a new 5-year IT strategic Plan ;
TRUE
;
TRUE
;
TRUE
;
TRUE
4 Create an intranet application to manage, and auto-
generate CIP PDF documents
;
TRUE
;
TRUE
;
TRUE
;
TRUE
5 Develop Laserfiche E nterprise S trategy f or d ocument imaging

;
TRUE
;
TRUE
;
TRUE
;
TRUE
6 Complete the Disaster Recovery Plan updates ;
TRUE
;
TRUE
;
TRUE
;
TRUE
7 Complete the Enterprise-Wide Network Cabling Upgrade
in preparation for new IT equipment
;
TRUE
;
TRUE
;
TRUE
;
TRUE
8 Complete the deployment of Single Device Strategy to
reduce costs of ownership

;
TRUE
;
TRUE
;
TRUE
;
TRUE
9 Update a nd r eplace o utdated C ity H all fi ber connections ; TRUE
;
TRUE
;
TRUE
10 Continue to provide funding for the second stage of
CAD/RMS Replacement

;
TRUE
;
TRUE
;
TRUE
11 Continue implementation of new ERP system ;
TRUE
;
TRUE
;
TRUE
12 Complete replacement of outdated security camera
systems to HD systems for City Hall and Police
Department

;
TRUE
;
TRUE
;
TRUE
13 Implement hardware to existing cellular equipment to enhance signal for mobile devices
;
TRUE
;
TRUE
;
TRUE

Goals And Objectives
The goals and objectives of the Information Technology Department were developed in alignment with the City Council’s goals and priorities.
134City of Costa Mesa, California
InforMatIon technology
departMent
201
Performance Measures/Workload Indicators:

FY 22-23 FY 23-24
Actual Adopted
Number of computers and monitors maintained 2,786 1,744 Number of forms and Help Desk Requests resolved 2,828 2,280 Number of mobile devices and laptops 670 700
Number of servers maintained 106 204
Number of miscellaneous devices maintained 329 127
Number of printers maintained 542 226
Number of City developed software applications 7 7
Number of vendor software applications maintained* 360 360 *It i s difficult to d etermine t he exact number o f ve ndor s oftware applications m aintained as e ach d epartment has different requirements.

Proposed Budget for
Fiscal Year 2024-2025
135 City of Costa Mesa, California 202
Budget Narrative
The F iscal Y ear 2 024-25 A ll F unds b udget i s $ 8.9 m illion, c ompared t o t he a dopted b udget f or F iscal Y ear 2 023-24.

The increase is primarily attributed to subscription costs for software licenses and maintenance agreements, and costs associated with year 5 of the Information Technology Strategic Plan (ITSP). Other increases include cost-of- living a djustments t o s alaries a nd b enefits a s r esult o f l abor n egotiations. F urthermore, t he I T R eplacement F und (Fund 603) is fully funded by the Information Technology Needs Municipal Code in the amount of 1.5 percent of General F und R evenues. F Y 2 3-24 A dopted b udget i ncluded t he o ne-time a llocation o f $ 200,515 f rom A RPA t o comply with the Information Technology Needs Municipal Code of the $13.2 million.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

INFORMATION TECHNOLOGY DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 4,104,946 $ 5,133,365 $ 5,923,476 $ 6 ,402,558 Disaster Fund - 150 74,696 2 3,467 - -
IT Replacement Fund - 603 6 1,173 8 37,130 2 ,908,804 2,511,163 Total Information Technology Department $ 4 ,240,816 $ 5 ,993,961 $ 8 ,832,280 $ 8 ,913,721 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

INFORMATION TECHNOLOGY DEPARTMENT BY PROGRAM
INFORMATION TECHNOLOGY - 14600
IT Administration - 50001

Salaries a nd B enefits $ 6 59,599 $ 67 7,972 $ 1 ,124,533 $ 7 50,008 Maintenance and Operations 50,314 4 3,561 75,347 7 5,347 Fixed Assets 2, 581 1 ,542 1 0,000 10,000
Subtotal IT Administration $ 712,494 $ 723,074 $ 1,209,880 $ 835,355 Computer Operations - 50710
Salaries a nd B enefits $ 9 93,987 $ 1 ,708,398 $ 1 ,402,504 $ 2 , 217, 4 0 0 Maintenance and Operations 336,971 4 66,432 3 74,796 3 74,796 Fixed Assets 5 89,526 9 00,962 2, 962,165 2, 874,931 Subtotal Computer Operations $ 1,920,484 $ 3,075,792 $ 4,739,465 $ 5,467,127 Computer Systems Development - 50720
Salaries a nd B enefits $ 9 52,627 $ 1 ,239,970 $ 1 ,856,733 $ 1 ,611,665 Maintenance and Operations 73,597 4 9,984 160,527 1 60,527 Fixed Assets 5 06,918 88 1,674 8 14,046 8 39,046 Subtotal Computer Systems Develop. $ 1,533,142 $ 2 ,171,629 $ 2,831,306 $ 2,611,238

Emergency Services - 51040
Salaries a nd B enefits $ 2 5,277 $ 1 5,315 $ - $ - Maintenance and Operations 4 9,419 8,152 - -
Subtotal Emergency Services $ 74,696 $ 23,467 $ - $ -

TOTAL INFORMATION TECHNOLOGY DEPARTMENT
136City of Costa Mesa, California
InforMatIon technology
departMent
203
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

Salaries a nd B enefits $ 2 ,631,490 $ 3 ,641,655 $ 4 ,435,399 $ 4 ,579,074 Maintenance and Operations 510,300 5 68,129 610,670 61 0,670 Fixed Assets 1,099,026 1,784,178 3 ,786,211 3 ,723,977

Total Information Technology Department $ 4,240,816 $ 5 ,993,961 $ 8,832,280 $ 8,913,721 Proposed Budget for
Fiscal Year 2024-2025
137 City of Costa Mesa, California 204
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: ALL FUNDS Salaries and Benefits
Salaries and Wages $ - $ - $ (4 8,870) $ (4 8,870) Regular Salaries - Non-Sworn 1 ,560,023 2 ,330,789 2, 954,866 3 ,060,896 Regular Salaries - Part-Time 68,197 1 ,537 - - Overtime 1 25,320 14 2,437 1 10,605 1 10,605 Vacation/Comp. Time Cash Out 2 2,980 8,888 3,040 3,040 Holiday Allowance 6 ,482 7, 881 - -
Separation Pay-Off 10 ,362 - - -
Other Compensation 13,010 15,971 40,754 2 9,202 Furloughs 87 - - -
Cafeteria Plan 2 43,002 344,692 4 54,960 4 88,664 Medicare 26,916 38,301 4 3,254 44,383
Retirement 5 43,558 7 41,445 8 62,190 878,553 Executive Prof Development 4 ,634 2 ,795 7,700 5 ,700 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 2,631,490 $ 3,641,655 $ 4,435,399 $ 4,579,074

Maintenance and Operations
Stationery a nd O ffice $ 9, 250 $ 3 ,012 $ 4 ,800 $ 4 ,800 Multi-Media, Promos, Subscrpt. 115 3 ,104 700 700 Small Tools and Equipment 2 ,501 2,661 2 ,000 2 ,000 Uniforms and Clothing - 548 - -
Safety and Health 5 90 34 0 1 ,000 1 ,000
Telephone/Radio/Communications 275,375 2 86,559 260,600 260,600 Business Meetings 4 63 1,238 4 ,000 4 ,000
Mileage Reimbursement - 25 3 3 50 3 50
Dues and Memberships 1,000 1,000 1 ,000 1 ,000 Professional Development 19,756 2 7,160 70,732 70,732 Office E quipment 1 ,349 4 35 5 ,000 5 ,000 Consulting 8 5,705 106,923 1 75,447 1 75,447 Sanitation 8 16 - - -
Principal Payments - 93 ,066 - -
Interest Payments - 3 ,511 - -
External Rent 1 ,947 2,154 5 ,000 5 ,000
Depreciation 3 3,804 - 5 0,000 5 0,000
Internal Rent Central Services 149 - 1 ,007 1 ,007 Internal Rent Postage 5 5 7 21 21
Internal Rent Genl Liability 15,594 15,594 1 5,594 1 5,594 Internal Rent Workers’ Comp 10 ,834 10 ,834 11,841 11,841 Internal Rent Unemployment 1 ,578 1 ,578 1,578 1,578 Emergency Protective Measure 4 9,419 8 ,152 - - Subtotal Maintenance & Operations $ 5 10,300 $ 568,129 $ 610,670 $ 610,670

138City of Costa Mesa, California
InforMatIon technology
departMent
205
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: ALL FUNDS

Fixed Assets
Office F urniture $ 2, 581 $ 1 ,542 $ 1 0,000 $ 1 0,000 Other Equipment 1 ,096,444 1,761,990 3 ,776,211 3,713,977 Subtotal Fixed Assets $ 1,099,026 $ 1,763,532 $ 3,786,211 $ 3,723,977

Transfers Out 0 41292 0 0
Transfers Out - 2 0,646 - -
Subtotal Transfers Out - 20,646 - -

Total Information Technology Department $ 4 ,240,816 $ 5,993,961 $ 8,832,280 $ 8,913,721 Proposed Budget for
Fiscal Year 2024-2025
139 City of Costa Mesa, California 206
Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Salaries and Benefits
Salaries and Wages $ - $ - $ (4 8,870) $ (4 8,870) Regular Salaries - Non-Sworn 1 ,536,605 1,769,578 2,562,868 2,682,125 Regular Salaries - Part-Time 6 7,825 1,537 - - Overtime 1 25,320 1 28,769 1 10,605 1 10,605 Vacation/Comp. Time Cash Out 2 2,980 8 ,888 3,040 3,040 Holiday Allowance 6 ,482 7, 881 - -
Separation Pay-Off 10 ,362 - - -
Other Compensation 13,010 15,043 24,599 2 7,308 Furloughs 87 - - -
Cafeteria Plan 2 43,002 2 57,552 3 85,060 4 10,364 Medicare 26,916 2 9,543 37,569 38,891
Retirement 5 16,542 610,452 7 41,024 763,748 Executive Prof Development 4 ,634 ( 137) 3 ,800 3 ,800 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 2,580,685 $ 2,836,023 $ 3 ,826,595 $ 3,997,911

Maintenance and Operations
Stationery a nd O ffice $ 9, 250 $ 3 ,012 $ 4 ,800 $ 4 ,800 Multi-Media, Promos, Subscrpt. 115 3,104 700 700 Small Tools and Equipment 2 ,501 2 ,661 2 ,000 2 ,000 Uniforms and Clothing - 5 48 - -
Safety and Health 5 90 34 0 1 ,000 1 ,000
Telephone/Radio/Communications 275,375 286,559 260,600 260,600 Business Meetings 4 63 1 ,238 4 ,000 4 ,000 Mileage Reimbursement - 253 3 50 3 50
Dues and Memberships 1,000 1 ,000 1 ,000 1 ,000 Professional Development 19,756 2 7,160 70,732 70,732 Office E quipment 1 ,349 4 35 5 ,000 5 ,000 Consulting 8 5,705 6 0,110 1 75,447 1 75,447 Sanitation 8 16 - - -
Principal Payments - 93 ,066 - -
Interest Payments - 3,511 - -
External Rent 1 ,947 2 ,154 5 ,000 5 ,000
Internal Rent Central Services 149 - 1 ,007 1 ,007 Internal Rent Postage 5 5 7 21 21
Internal Rent Genl Liability 15,594 1 5,594 1 5,594 1 5,594 Internal Rent Workers’ Comp 10 ,834 10,834 11,841 11,841 Internal Rent Unemployment 1 ,578 1,578 1,578 1,578 Subtotal Maintenance & Operations $ 427,077 $ 513,164 $ 560,670 $ 560,670

Fixed Assets
Office F urniture $ 2, 581 $ 1 ,542 $ 1 0,000 $ 1 0,000 Other Equipment 1 ,094,602 1 ,761,990 1,526,211 1 ,833,977 Subtotal Fixed Assets $ 1,097,184 $ 1,763,532 $ 1,536,211 $ 1,843,977

Transfers Out 41,292
140City of Costa Mesa, California
InforMatIon technology
departMent
207
Transfers Out - 20,646 - -
Subtotal Transfers Out - 20,646 - -
Total Information Technology Department $ 4,104,946 $ 5,133,365 $ 5,923,476 $ 6,402,558 141 City of Costa Mesa, California 208

142City of Costa Mesa, California 209
PoliceDepartment
Police
Department
210
Police Department
Police Administration

1.0 FTE - Police Chief

1.0 FTE- Deputy Police Chief

1.0 FTE - Crime Prevention Specialist

2.0 FTE - Executive Assistant

1.0 FTE - Police Lieutenant

1.0 FTE - Police Oﬃcer

2.0 FTE - Police Sergeant

1.0 FTE - Public Affairs Manager

1.0 FTE - Range Master

1.0 FTE - Senior Management Analyst

1.0 FTE - Police Training Assistant

2.0 FTE - Crime Analyst
Police Support Services

1.0 FTE - Police Captain

1.0 FTE - Administrative Assistant

1.0 FTE- Accounting Specialist II

1.0 FTE - Civilian Investigator

1.0 FTE - Communications Installer

4.0 FTE - Communications Supervisor

2.0 FTE - Community Services Specialist

1.0 FTE - Court Liaison

1.0 FTE - Crime Scene Investigation Supervisor

4.0 FTE - Crime Scene Investigator

10.0 FTE- Custody oﬃcers

1.0 FTE- Custody Supervisor

1.0 FTE - Electronics Technician

1.0 FTE - Oﬃce Specialist II

1.0 FTE - Police Lieutenant

25.0 FTE - Police Oﬃcer

1.0 FTE - Police Records Bureau Supervisor

3.0 FTE - Police Records Shift Supervisor

4.0 FTE - Police Sergeant

3.0 FTE - Property/Evidence Specialist

1.0 FTE - Property/Evidence Supervisor

17.0 FTE - Senior Communications Oﬃcer

1.0 FTE - Senior Communications Supervisor

16.0 FTE - Senior Police Records Technician

0.5 FTE - Telecommunications Manager

0.5 FTE - Emergency Services Manager

1.0 FTE - Records & Property Evidence Manager

6.58 FTE - Part-Time
Police Field Operations

1.0 FTE - Police Captain

3.0 FTE - Animal Control Oﬃcer

1.0 FTE- Animal Control Supervisor

5.0 FTE - Community Services Specialist

7.0 FTE - Park Ranger

5.0 FTE - Police Lieutenant

1.0 FTE- Animal Services Coordinator

1.0 FTE- Permit Processing Specialist

1.0 FTE - Senior Police Oﬃcer

82.0 FTE - Police Oﬃcer

16.0 FTE - Police Sergeant

8.17 FTE - Part-Time
144City of Costa Mesa, California
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The Police Department is tasked with protecting life and property while preserving the peace. The department has 242 f ull-time p ositions, o f w hich 1 42 a re s worn a nd 1 00 a re p rofessional s taff. F ull-time s taffing i s c omposed o f 1 4 management p ositions, 3 5 s upervisory, a nd 1 93 l ine-level p ositions. P art-time s taffing c onsists o f 1 4.75 f ull-time equivalents. T he d epartment i s c omprised o f t hree d ivisions; a nd e ach d ivision i s f urther s plit i nto d ifferent u nits or programs. The three divisions are as follows:
■ Police Administration
■ Police Field Operations
■ Police Support Services

Police Administration — 15100
Administration – 50001
Conducts the department’s overall direction and planning with input from other divisions; provides advice to the City M anager a nd C ity C ouncil o n p ublic s afety i ssues; p rovides i nternal i nvestigations t hrough t he P rofessional S t a n d a r d s U n i t ; p e r f o r m s p u b l i c a f f a i r s s e r v i c e s ; p e r f o r m s c r i m e a n a l y s i s a n d i m p l e m e n t s c r i m e p r e v e n t i o n strategies; and manages department budget and grant administration.

Training – 10133
Provides and coordinates training programs, and the recruitment and selection of candidates for vacant positions within t he d epartment, a dhering t o t he g uidelines e stablished b y s tatutory a nd s tate-mandated P eace O fficer Standard a nd T raining ( POST) r equirements f or s worn a nd c ivilian p ersonnel; d evelops a nd e valuates d aily in-service programs.

Police Field Operations — 15300
Patrol Services – 10111
Provides public safety services through patrol-related policing activity; coordinates community-oriented policing services; s upervises t he P olice R eserve P rogram; p rovides p ublic p ark s afety s ervices t hrough t he P ark R anger Unit; and provides business-related services to the public via the front desk.

Traffic S afety – 10113
Enforces S tate a nd C ity t raffic l aws; p rovides f ollow-up i nvestigation a nd p rosecution o f t raffic-related c riminal cases; and coordinates personnel to respond to and investigate traffic collisions.

Contract & Special Events – 10114
Provides s pecial e vent p ublic s afety a nd t raffic m anagement s ervices r equested b y t he c ommunity o n a c ontract- for-pay basis.

Jail Operations – 10137
Manages and operates the departments jail facility, which includes the care and custody of all arrestees, booking, processing and transportation. The jail is staffed and operated 24 hours a day, 365 days a year.

Animal Services – 10139
Regulates, c ontrols, a nd p revents r abies i n t he w ild a nd d omesticated a nimal p opulation i n t he C ity; i mpounds strays or unlicensed animals; and enforces those laws and ordinances applying to animals within the City.

Proposed Budget for
Fiscal Year 2024-2025
145 City of Costa Mesa, California 212
Oversees the contract for animal sheltering and adoption services and collaborates with shelter provider. Organizes and coordinates two pet-related community engagement events in the fall and spring to promote pet adoptions, educational pet care, and interactive demonstrations.

Police Support Services — 15400
Administration – 50001
Provides e ssential l ogistical s upport s ervices t o t he P olice D epartment t hrough t he b elow-listed p rograms; responsible for computer-related activities associated with the 24-hour operation of the City’s public safety computer s ystem; a nd r esponsible f or t he r esearch a nd d evelopment o f n umerous p rograms, i ncluding s afety equipment, new laws and regulations, and policy development.

Helicopter Patrol – 10112
Provides helicopter patrol services through a contract with the City of Huntington Beach.

Crime Investigation – 10120
Investigates c riminal a ctivities i ncluding: h omicide, r ape, r obbery, a nd a ssault; l arcenies, i ncluding g rand t heft, auto t heft, a nd f raud; r esidential, c ommercial, a nd v ehicle b urglaries r eported i n t he C ity; f raudulent c hecks a nd forgery cases, including identity theft, crimes against persons and property, and where the suspect or victim i s a j u v e n i l e . T h e p r o g r a m o b j e c t i v e i s t h e i n v e s t i g a t i o n o f P a rt I C r i m e s ; c a s e p r e p a r a t i o n ; t h e a p p r e h e n s i o n , prosecution and conviction of perpetrators; and the recovery of stolen property.

Special Investigations Unit – 10127
Investigates i llegal n arcotics a ctivity w ith e mphasis o n t raffickers; v ice a nd p rostitution; a nd s pecialized investigations as determined by the Department.

Records/Information Unit – 10131
Responsible for the electronic and manual processing, storing, and reporting of all crime and arrest reports, citation processing, and ancillary report processing to meet the Department of Justice crime statistics reporting mandates.

Crime Scene Investigations/Photos – 10132
Provides i nvestigative s upport f or t he c ollection, p rocessing a nd p reservation o f e vidence a t c rime s cenes; laboratory and photographic support for evidentiary and non-evidentiary requests.

Youth Crime Intervention – 10135
Provides s ervices t o l ocal s chools; c riminal s treet g ang s uppression a nd i nvestigation; a nd c oordinates o utreach intervention opportunities through the Gang Investigations Unit.

Property and Evidence – 10136
Maintains records; stores, preserves, and disposes of property and evidence consistent with legal guidelines.

Telecommunications Operations – 51010
Provides a centralized, computer-aided Communications Dispatch Center that receives citizen requests for emergency fi re, p aramedics a nd p olice s ervices; p rovides m edical p re-arrival i nstructions u sing E mergency Medical D ispatch ( EMD) p rocedures; p rovides a m eans o f c ontact f or e mergency P ublic W orks, W ater D istrict service and Orange Coast College Security outside of normal business hours. 146City of Costa Mesa, California
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Technical Support and Maintenance – 51020
Provides operational integrity of the City’s telecommunications infrastructure for data and voice; provides systems and e quipment i nstallations a nd e lectronics m aintenance; o versees i nter-operation o f t elephone, r adio, a udio, fi re alerting system, selected data and video assets in buildings and facilities, outside plant, and in automotive/mobile and p ortable c onfigurations.

Emergency Services – 51040
Serves a s t he offi ce r esponsible f or t he C ity’s d isaster p reparedness; a cts a s l iaison t o o ther g overnment a gencies, private s ector, s chools a nd s pecial d istricts, n on-government a nd v olunteer o rganizations o n d isaster p reparedness; c o n d u c t s d i s a s t e r p l a n n i n g m e e t i n g s , t r a i n i n g a n d e x e r c i s e s ; m a i n t a i n s d i s a s t e r s u p p l i e s ; a d m i n i s t e r s t h e Emergency O perations C enter ( EOC), t he J oint I nformation C enter ( JIC) a nd t he C ity’s E mergency O perations P lan; and ensures compliance with the National Incident Management System (NIMS).

Proposed Budget for
Fiscal Year 2024-2025
147 City of Costa Mesa, California 214
Fiscal Year 2023-2024 Accomplishments
■ Supported and expanded upon community policing through reinforced community engagement, interaction, and partnerships. This included the Santa Sleigh program, Listening Tours, South Coast Metro Alliance meetings, Coffee with the Cop, Shop with a Cop, Trunk or Treat, bike rodeos, 70th Anniversary Open House and acquired community survey/engagement software.
■ Proactively recruited high-quality personnel by actively engaging potential applicants at job fairs, social media, and by increasing the number of testing dates.
■ Utilized a state grant and established a mental health wellness provider to better serve the mental and physical well-being of our personnel.
■ Designed and built a media room to enhance capability and efforts to engage, interact, and build a stronger community partnership and increase recruitment capabilities through videos. ■ Designed and enhanced the training room to improve ability to train personnel by adding a modular system to c reate i nteractive e nvironments f or m odern s cenario-based d e-escalation a nd t actics t raining; a s w ell a s, capabilities to accommodate classroom and educational trainings. ■ Completed the City’s Local Hazard Mitigation Plan.
■ Established a License Reader Program that resulted in the recovery of recovery of over one million dollars in stolen vehicles and over 70 felony arrests during calendar year 2023. ■ Expanded the GPS Bait Tag Program and conducted numerous operations using e-bikes as baits that resulted in several felony arrests.
■ Expanded personnel, equipment, and training for the Unmanned Aerial Systems, aka Drone, Program. ■ Completed construction and u pgrades to the police firearms range, elevator, and ADA upgrades. ■ Upgraded the telecommunication bay to allow for the long-term storage and maintenance of the new mobile command vehicle.
■ Awarded $ 3.5 m illion i n S tate g rant f unding t o c ombat o rganized r etail t heft. F unds w ill b e u sed t o b olster proactive enforcement and prevention efforts, provide expanded personnel training, and acquire state of the art investigative software and equipment to increase criminal apprehension rates. ■ Added a Park Ranger position to expand coverage for public safety and community engagement within the parks.
■ Acquired responsibilities for Animal Services. This included the transition and addition of personnel (addition of a n A nimal C ontrol S upervisor a nd u pgrade o f a n O fficer f rom p art-time t o f ull-time), t he a nimal s ervices committee, and shelter management.
■ Established a service agreement with Wetland’s Wild Life Center to improve the care, rehabilitation, and release of injured wild life within Costa Mesa.
■ Upgraded a part-time position to an additional full-time Crime Analyst to improve tracking and collection of data to assist in crime prevention efforts and strategies.
■ Upgraded a P roperty & E vidence S pecialist ( PT t o F T) t o i ncrease e fficiency a nd r esponsibility i n t he p rocessing and storage of evidence.
■ Conducted Fair & Impartial Policing/Implicit Bias Training for all sworn staff. ■ Accomplished a s uccession p lanning g oal b y p romoting d epartment’s fi rst d eputy c hief a nd t wo P olice C aptains. ■ Managed the transition of all crime reporting from Universal Crime Reporting (UCR) to National Incident Based Reporting System (NIBRS) to comply with DOJ requirements. This transition will improve and expand the classification of crimes for better tracking and analysis. ■ Expanded crime scene investigation capabilities by acquiring advanced forensics equipment including a fingerprint c apturing s ystem.
■ Procured and awaiting delivery of a new Emergency Rescue Vehicle (ERV) for tactical response to critical incidents and allow for safe deployment of personnel.
■ Achieved 100% compliance with all state and legislative training mandates for department personnel. ■ Met all P eace Officers Standards and Training (POST) mandates with 100% compliance. 148City of Costa Mesa, California
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■ Obtained grant awards (ABC, EMPG, Prop 69, JAG, BVP & OTS) to fund department training and initiatives during the fiscal year

Fiscal Year 2024-2025 Goals
■ Use customer service technology to engage the community, keep citizens informed, and measure satisfaction. ■ Acquire a new state of the art Body Worn Camera (BWC) and In Vehicle Cameras (IVC) provider to improve on evidence collection, integration with other agencies, and personnel oversight. ■ Expand wellness services provided to personnel to address the physical and mental demands placed on law enforcement professionals.
■ Actively seek innovative technology and tools to increase apprehension rates and reduce crime. ■ Streamline purchasing processes of uniforms and gear through online portal. ■ Research and beta test Drone as a First Responder (DFR) Program. ■ Utilize Organized Retail Theft Grant (ORT) funding to conduct crime reduction strategies related to retail theft, auto theft, and auto accessory theft.
■ Strategize with the Public Works Department to locate and procure patrol vehicles during a present nationwide shortage.
■ Implement t he C orporal P rogram f or s uccession p lanning, offi cer r etention, a nd e xpansion o f p atrol s taffing a nd oversight.
■ Identify and secure a permanent storage location for Property & Evidence. ■ Partner with the Orange County Sheriff’s Department to utilize the newly established Real Time Crime Center. ■ Establish a lateral and referral incentive program in order to be competitive in the job market and hire high- quality personnel.
■ Establish a D iscovery t eam t o i mprove i nefficiencies a nd m anage t he i ncreased v olume o f e vidence r equests from the court system.
■ Support and expand upon community policing through reinforced community engagement, interaction, and partnerships through the department’s social media platforms, community events and programs, and focus on quality of life issues.
■ Proactively i ncrease t he d epartment’s s taffing l evels t hrough t he c ontinued r ecruitment a nd fi lling o f s worn a nd professional staff vacancies.
■ Begin a future continuity plan to assess long-term capital improvement needs. ■ Achieve full compliance with all State and legislative training mandates for department personnel. ■ Meet all Peace Officers Standards and Training (POST) mandates with full compliance. ■ Obtain grant awards (ABC, EMPG, Prop 69, JAG, BVP & OTS) to fund department training and initiatives during the fiscal year.

Proposed Budget for
Fiscal Year 2024-2025
149 City of Costa Mesa, California 216
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Use customer service technology to engage the
community, keep citizens informed, and measure
satisfaction.

;
TRUE
2 Acquire a new state of the art Body Worn Camera (BWC) and In Vehicle Cameras (IVC) provider to improve on
evidence collection, integration with other agencies, and personnel oversight.
;
TRUE
;
TRUE
3 Expand wellness services provided to personnel to
address the physical and mental demands placed on law
enforcement professionals.

;
TRUE
;
TRUE
4 Actively seek innovative technology and tools to increase apprehension rates and reduce crime.
;
TRUE
;
TRUE
5 Utilize Organized Retail Theft Grant (ORT) funding to conduct crime reduction strategies related to retail theft, auto theft, and auto accessory theft.

;
TRUE
;
TRUE
6 Identify and secure a permanent storage location for
Property & Evidence.
;
TRUE
;
TRUE
7 Partner with the Orange County Sheriff’s Department to utilize the newly established Real Time Crime Center.

;
TRUE
;
TRUE
;
TRUE
8 Establish a lateral and referral incentive program in order to be competitive in the job market and hire high-quality personnel.

;
TRUE
;
TRUE
9 Establish a Discovery team to improve inefficiencies and manage the increased volume of evidence requests from
the court system.
;
TRUE
;
TRUE
10 Support and expand upon community policing through
reinforced community engagement, interaction, and
partnerships through the department’s social media
platforms, community events and programs, and focus on
quality of life issues.

;
TRUE
11 Begin a future continuity plan to assess long-term capital improvement needs.
;
TRUE
;
TRUE
;
TRUE
12 Achieve full compliance with all State and legislative training mandates for department personnel.
;
TRUE
;
TRUE
13 Meet all Peace Officers Standards and T raining (POST) mandates with full compliance.

;
TRUE
;
TRUE
14 Obtain grant awards (ABC, EMPG, Prop 69, JAG, BVP &
OTS) to fund department training and initiatives during the fiscal year.
;
TRUE
;
TRUE
;
TRUE

Goals and Objectives
The goals and objectives of the Police Department were developed in alignment with the City Council’s priorities. 150City of Costa Mesa, California
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Performance Measures/Workload Indicators:

2021 2022 2023
Part 1 Crimes 4,410 4,516 3,632
Part 2 Crimes 7,963 7,095 6,231
Calls for Service 132,610 131,411 126,946
Reports Taken and Processed 22,135 20,050 18,270
Arrests (Felony and Misdemeanor) 7,821 6,917 5,792
Citations Issued (Infractions) 7,764 9,560 8,311
Adult Bookings 7,751 5,046 4,511
Emergency Calls Responded 1,027 1,248 954
Emergency Calls Arrived within 5 minutes N/A N/A 80%
Emergency Calls Arrived within 15 minutes 96% 95% 96%
Emergency Calls Dispatched within 5 minutes 94% 94% 94% Non-Emergency Calls Responded 87,511 104,697 99,827

1. Responded within 30 minutes (Effectiveness) 83% 91% 84% Injury Traffic Collisions 554 553 636
Assigned Hit-and-Run Cases 393 443 431
Assigned Robbery Cases 125 130 166
Assigned Burglary Cases 898 1,110 1,073
Assigned Juvenile Cases 177 265 359
Assigned Economic/Identity Theft Cases 459 301 474
911 Emergency/Public Safety Calls Received 52,325 48,274 46,964 911 Calls Answered within 10 Seconds 99% 99% 99%
Telephone Calls Received 158,253 153,064 183,668
Property & Evidence – Total Items Booked 15,172 12,297 10,553 Animal Control – Calls for Service 2,702 2,792 3,137
Animal Control – Impounds 496 577 700

The Police Department’s performance measures and workload indicators are presented on a calendar year basis.

Proposed Budget for
Fiscal Year 2024-2025
151 City of Costa Mesa, California 218
Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he P olice D epartment i s $ 62.6 m illion, a n i ncrease o f $ 2.1 m illion o r 3 .5 p ercent compared to the adopted budget for Fiscal Year 2023-24. The increase is primarily attributed to adjustments to salaries a nd b enefits a s a r esult o f l abor n egotiations. A dditionally, t here w ere a lso i ncreases t o t he C onsulting Services b udget, i ncreased b y a pproximately $ 270,000, o f w hich $ 62,810 w as a llocated f or t he A nimal S ervices contract a nd $ 57,000 f or A nimal W ildlife s ervices, a nd $ 150,000 t o e stablish a n O fficers’ W ellness P rogram. T here is also an increase to the fixed assets by approximately $770,000, of which $730,000 was for the replacement of Police body- worn and vehicle cameras. Included within the FY 2024-25 budget is the conversion of a part- time Account Specialist II (0.63 FTE) to full-time. Also, during mid-year, the Department converted a part-time Property & Evidence Specialist (0.75 FTE) to full-time, a part-time Senior Community Services Specialist (0.48 FTE) and part-time Office Specialist II (0.25 FTE) to one (1) full-time Permit Processing Specialist.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

POLICE BY FUNDING SOURCE

General Fund - 101 $ 53,504,411 $ 55,874,470 $ 59,221,389 $ 61,919,751 Disaster Fund - 150 255,359 6 7,386 - $ -
Supp. Law Enforcement COP Fund - 213 277,825 2 54,737 331,480 $ 3 43,882 Narcotics Forfeiture Fund - 217 - 42,404 500,000 $ - Office o f T raffic S afety - 2 20 169,869 226,976 - $ - Grants - Federal - 230 45,626 1 11,145 - $ - Grants - State - 231 375,131 4 27,022 3 31,955 $ 3 50,490 IT Replacement Fund - 603 42,956 3 4,090 120,000 $ - Total Police Department $ 5 4,671,177 $ 5 7,038,230 $ 6 0,504,824 $ 6 2,614,124 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

POLICE DEPARTMENT BY PROGRAM
POLICE DEPARTMENT - 15000

Animal Care Services - 40250
Salaries a nd B enefits $ - $ - $ 1 76,151 $ - Maintenance and Operations - - 430,865 -
Subtotal Administration $ - $ - $ 607,016 $ -

ADMINISTRATION - 15100

Administration - 50001
Salaries a nd B enefits $ 1 ,961,289 $ 2 ,527,198 $ 3 ,290,014 $ 3 ,293,862 Maintenance and Operations 2 ,189,215 2, 224,361 2,371,968 2, 384,968 Fixed Assets 1 76,893 6 9,654 90,850 10 5,850 Subtotal Administration $ 4,327,397 $ 4,821,213 $ 5,752,832 $ 5,784,680

Training - 10133
Salaries a nd B enefits $ 8 93,053 $ 7 68,676 $ 777 ,804 $ 8 17,6 36 Maintenance and Operations 2 33,999 2 69,313 2 83,417 2 83,917 Fixed Assets 954 2,074 2 ,000 1 ,500
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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Subtotal Training $ 1,128,007 $ 1,040,062 $ 1,063,221 $ 1,103,053

POLICE FIELD OPERATIONS - 15300

Field Area Policing - 10111
Salaries a nd B enefits $ 2 2,882,419 $ 2 3,634,059 $ 2 2 , 4 37, 35 3 $ 2 2,889,253 Maintenance and Operations 1,366,314 1,078,505 8 46,820 996,820 Fixed Assets 44,351 25,622 15,400 1 5,400
Subtotal Field Area Policing $ 2 4,293,084 $ 24,738,187 $ 23,299,573 $ 2 3,901,473

Traffic Enforcement - 10113
Salaries a nd B enefits $ 4 ,359,703 $ 4 ,400,459 $ 4 ,642,769 $ 3 ,754,820 Maintenance and Operations 42 1,680 464,283 6 03,725 603,725 Fixed Assets 4,531 2 1,280 2 0,000 20,000
Subtotal Traffic Enforcement $ 4,785,914 $ 4,886,022 $ 5,266,494 $ 4, 378,545

Contract and Special Events - 10114
Salaries a nd B enefits $ 5 94,931 $ 6 51,095 $ 5 67,173 $ 6 03,291 Subtotal Contract and Special Events $ 594,931 $ 651,095 $ 567,173 $ 603,291

Jail - 10137
Salaries a nd B enefits $ 5 2,955 $ 5 33,756 $ 1 ,631,410 $ 1 ,683,967 Maintenance and Operations $ 7 82,478 $ 8 1,697 $ 1 ,025,602 $ 9 3,600 Fixed Assets 1,045 6,361 1 ,600 1 ,600
Subtotal Jail $ 836,477 $ 621,815 $ 2,658,612 $ 1 ,779,167

Animal Control - 10139
Salaries a nd B enefits $ 3 38,431 $ 3 47,157 $ 3 83,858 $ 8 47, 490 Maintenance and Operations 2 8,780 2 3,204 22,750 579,425 Subtotal Animal Control $ 367,211 $ 370,360 $ 4 06,608 $ 1,426,915

Office Traffic Safety RAID Grant - 10143
Maintenance and Operations $ 9 12 $ - $ - $ - Subtotal Office Traffic Safety RAID $ 912 $ - $ - $ -

2010 COPS Hiring Grant - 70210 624
Salaries a nd B enefits $ - $ 6 24 $ - $ -
Subtotal 2010 COPS Hiring Grant $ - $ 62 4 $ - $ - AB 109 Post Release Comm. Sup. - 71019
Salaries a nd B enefits $ 42 ,307 $ 3 1,750 $ 2 5,000 $ 2 5,000 Maintenance and Operations 39,071 51,827 8 ,000 8,000 Fixed Assets 30,426 1 1,098 3 8,199 4 1,320
Subtotal AB 109 Post Release Comm. Sup. $ 111,804 $ 94,675 $ 71,199 $ 7 4,320

2021 STEP Grant - 71032 75,414
Salaries a nd B enefits $ 4 6,102 $ - $ - $ - Proposed Budget for
Fiscal Year 2024-2025
153 City of Costa Mesa, California 220
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Maintenance and Operations 29,312 - - -
Subtotal 2021 Step Grant $ 75,414 $ - $ - $ -

2022 STEP Grant - 71033 154,177
Salaries a nd B enefits $ 9 4,455 $ 5 9,722 $ - $ - Subtotal 2021 Step Grant $ 94,455 $ 59,722 $ - $ -

2023 STEP Grant - 71034 1 62,264
Salaries a nd B enefits $ - $ 1 23,022 $ - $ - Maintenance and Operations - 3 9,242 - -
Subtotal 2021 Step Grant $ - $ 162,264 $ - $ -

POLICE SUPPORT SERVICES - 15400

Administration - 50001
Salaries a nd B enefits $ 5 65,263 $ 4 49,116 $ 6 20,612 $ 6 74,809 Maintenance and Operations 270,930 2 89,526 3 31,768 331,768 Fixed Assets 11,366 5 2,125 2 8,041 2 6,041
Subtotal Administration $ 847,559 $ 790,767 $ 980,421 $ 1,032,618

Helicopter Patrol - 10112
Maintenance and Operations $ 1 51,996 $ 13 8,767 $ 3 00,000 $ 3 00,000 Subtotal Helicopter Patrol $ 151,996 $ 138,767 $ 300,000 $ 300,000

Crime Investigation - 10120
Salaries a nd B enefits $ 4 ,551,329 $ 4 ,578,853 $ 4 ,620,559 $ 7, 4 67, 4 02 Maintenance and Operations 119,433 112,216 12 6,185 124,685 Fixed Assets 7, 655 12,768 4 ,000 4,000
Subtotal Crime Investigation $ 4,678,416 $ 4,703,837 $ 4,750,744 $ 7, 596,087

2019 Justice Assistance Grant - 70914
Maintenance and Operations $ - $ 7 23 $ - $ - Subtotal 2019 Justice Assistance Grant $ - $ 723 $ - $ -

2020 Justice Assistance Grant - 70915
Maintenance and Operations $ - $ 3 ,671 $ - $ - Fixed Assets - 1 7,906 - -
Subtotal 2019 Justice Assistance Grant $ - $ 21,577 $ - $ -

2021 Justice Assistance Grant - 70916
Maintenance and Operations $ - $ 5 ,710 $ - $ - Fixed Assets - 1 1,410 - -
Subtotal 2019 Justice Assistance Grant $ - $ 17,121 $ - $ -

Orange County Auto Theft Task Force - 71050 722,811
Salaries a nd B enefits $ - $ 1 85,885 $ 2 60,756 $ 2 76,170 154City of Costa Mesa, California
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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Subtotal Orange County Auto Theft Task Force -
71050
$ - $ 185,885 $ 260,756 $ 2 76,170

Special Investigation Unit - 10127
Salaries a nd B enefits $ 1 ,617, 4 4 8 $ 1 ,630,083 $ 1 ,612,689 $ 1 ,718,914 Maintenance and Operations 1 11,845 102,550 122,000 1 22,000 Fixed Assets 14 ,473 5 0,490 5 05,000 5 ,000
Subtotal Special Investigation Unit $ 1,743,766 $ 1,783,124 $ 2,239,689 $ 1,845,914

Records/Information System - 10131
Salaries a nd B enefits $ 2 ,061,623 $ 2 ,798,451 $ 2 ,728,853 $ 2, 958,323 Maintenance and Operations 96,992 9 7,366 1 25,975 1 25,975 Fixed Assets 1 ,409 1 5,884 2 ,570 16,570
Subtotal Records/Information System $ 2,160,024 $ 2,911,700 $ 2,857,398 $ 3, 100,868

Crime Scene Investigation/Photos - 10132
Salaries a nd B enefits $ 6 61,663 $ 6 98,207 $ 8 93,521 $ 8 97,931 Maintenance and Operations 3 3,036 3 1,220 3 2,990 3 2,990 Fixed Assets 282,329 1 ,427 3,000 3 ,000
Subtotal Crime Scene Investigation/Photos $ 977,028 $ 730,855 $ 929,511 $ 933,921 POLICE SUPPORT SERVICES - 15400

Youth Crime Intervention - 10135
Salaries a nd B enefits $ 1 ,830,365 $ 1 ,826,403 $ 1 ,927, 332 $ 2 ,308,612 Maintenance and Operations 2 3,800 2 3,850 26 ,850 26,850 Fixed Assets - 469 1 ,150 1,150
Subtotal Youth Crime Intervention $ 1,854,165 $ 1,850,722 $ 1,955,332 $ 2,336,612

Property and Evidence - 10136
Salaries a nd B enefits $ 4 74,849 $ 5 04,755 $ 5 77,757 $ 6 40,136 Maintenance and Operations 237,404 235,227 293,882 2 93,882 Fixed Assets 9,723 54,796 - -
Subtotal Property and Evidence $ 721,976 $ 794,777 $ 871,639 $ 934,018

Operations - 51010
Salaries a nd B enefits $ 3 ,475,670 $ 4 ,376,719 $ 4 ,519,115 $ 4 ,097,573 Maintenance and Operations 244,152 2 44,886 26 0,265 246,221 Fixed Assets 2 ,471 2 ,594 2,200 3,570
Subtotal Operations $ 3,722,293 $ 4, 624,199 $ 4,781,580 $ 4,347,364

Technical Support/Maintenance - 51020
Salaries a nd B enefits $ 2 83,098 $ 3 02,249 $ 3 20,038 $ 3 29,151 Maintenance and Operations 1 94,526 249,576 318,040 160,417 Fixed Assets 173 3 84 1,000 7 32,000
Subtotal Technical Support/Maintenance $ 477,797 $ 552,209 $ 639,078 $ 1,221,568

Emergency Services - 51040
Proposed Budget for
Fiscal Year 2024-2025
155 City of Costa Mesa, California 222
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Salaries a nd B enefits $ 3 84,589 $ 2 19,570 $ 1 97,718 - Maintenance and Operations 8 1,959 5 7,439 48,230 4 8,230 Fixed Assets - 1,500 - 16,500
Subtotal Emergency Services $ 466,548 $ 278,510 $ 245,948 $ 64,730

EMPG - 71300
Fixed Assets $ 2 1,371 $ 1 7, 429 $ - $ -
Subtotal EMPG $ 21,371 $ 17,429 $ - $ -

POLICE SUPPORT SERVICES - 15400 (Continued)

Youth Investment Grant - 71350
Salaries a nd B enefits $ 2 7, 376 $ 2 0,651 $ - $ - Maintenance and Operations 205,256 1 24,812 - - Subtotal Youth Investment Grant $ 232,632 $ 145,462 $ - $ -

Salaries a nd B enefits $ 4 7,198,919 $ 5 0,707,995 $ 5 2,210,482 $ 5 5,284,340 Maintenance and Operations 6,863,091 5,949,971 7, 579,332 6 ,336,283 Fixed Assets 6 09,168 380,263 715,010 9 93,501

Total Police Department $ 54,671,177 $ 57,038,230 $ 60,504,824 $ 62,614,124

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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 3,671,868) $ ( 3,671,868) Regular Salaries - Sworn 1 4,577,842 15,184,673 1 7,590,658 1 8,322,118 Regular Salaries - Non-Sworn 5 ,512,861 6,021,910 8,020,231 8,630,911 Regular Salaries - Part-Time 1 ,354,044 1 ,663,613 1 ,118,522 9 79,039 Overtime 2 ,735,085 3 ,089,090 1,810,612 1,810,612 Accrual Payoff - Excess Max. 4 54,372 441,474 143,828 143,828 Vacation/Comp. Time Cash Out 210,190 188,557 1 23,280 1 23,280 Holiday Allowance 4 68,292 383,176 427,882 4 23,047 Separation Pay-Off 2 08,394 1 26,152 7 2,956 7 2,956 Other Compensation 1,846,015 2,172,458 2,208,104 2 ,425,021 Furloughs 2 81 - - -
Cafeteria Plan 4, 464,832 4 ,577,376 5,597,791 5,575,829 Medicare 4 15,348 446,382 3 85,188 3 89,946 Retirement 1 4,931,511 1 6,298,015 17,839,426 19,331,378 Longevity - 93 ,304 5 26,272 710,640
Executive Prof Development 1 9,852 21,815 17,600 17,602 Subtotal Salaries & Benefits $ 47,198,919 $ 50,707,995 $ 52,210,482 $ 55,284,340

Maintenance and Operations
Stationery a nd O ffice $ 6 9,315 $ 7 3,525 $ 8 3,950 $ 8 6,200 Multi-Media, Promos, Subscrpt. 64,300 83,494 71,550 92,550 Small Tools and Equipment 5 9,473 105,765 65,280 62,320 Uniforms and Clothing 1 11,689 212,390 1 76,860 176,950 Safety and Health 6 27,856 237,351 1 97,883 1 94,592 Maintenance and Construction 34,637 43,720 1 2,750 14,250 Electricity - Buildings & Fac. 1,084 911 1,200 1,200 Water - Domestic 1 ,193 963 1 ,000 1 ,000
Waste Disposal 1,934 2 ,456 2 ,147 2 ,162
Janitorial and Housekeeping 1 47,462 1 69,358 174,413 174,413 Telephone/Radio/Communications 356,665 427,428 495,300 328,422 Business Meetings 10,684 11,856 1 2,800 1 2,800 Mileage Reimbursement - - 3 00 3 00
Dues and Memberships 40,521 44,000 48,585 48,585 Professional Development 209,150 2 46,036 2 19,152 2 19,152 Buildings and Structures - 30,961 4 5,000 3 9,750 Office E quipment 1 9,975 1 5,345 26 ,500 24,581 Other Equipment 10,734 1 8,873 1 5,870 13,870 Consulting 1 ,176,859 345,688 1,734,692 645,310 Legal 6,894 1,951 15,000 15,000
Medical and Health Inspection 9 7,016 1 00,718 1 20,500 1 20,500 Public Safety 3 63,003 4 00,083 564,320 564,820 Principal Payments 1 29,663 1 36,839 - -
Interest Payments 20,337 17,661 - -

Proposed Budget for
Fiscal Year 2024-2025
157 City of Costa Mesa, California 224
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
External Rent 96,037 7 8,042 286,132 2 89,408 Internal Rent Central Services 1,841 1 ,899 5,303 5,303 Internal Rent Postage 1 9,201 13 ,091 8 ,031 8 ,031 Internal Rent - Maintenance 394,800 384,800 3 84,800 3 84,800 Internal Rent - Repl Cost 400,000 400,000 4 00,000 4 00,000 Internal Rent - Fuel 2 88,307 287,591 1 90,200 1 90,200 Internal Rent Genl Liability 2 75,496 2 75,521 275,496 275,496 Internal Rent Workers’ Comp 1 ,751,758 1 ,751,916 1,914,655 1,914,655 Internal Rent Unemployment 29,663 2 9,666 2 9,663 2 9,663 Other Costs 52 7 6 - -
Emergency Protective Measure 4 5,492 - - -
Subtotal Maintenance & Operations $ 6,863,091 $ 5,949,971 $ 7,579,332 $ 6,336,283

Fixed Assets
Automotive Equipment 5 ,060 3 ,125 - -
Office E quipment 34,987 21,206 - -
Other Equipment 569,122 3 53,132 7 15,010 9 93,501 Subtotal Fixed Assets $ 609,168 $ 3 77,463 $ 715,010 $ 993,501

Transfers Out 0 5600 0 0
Transfers Out - 2 ,800 - -
Subtotal Transfers Out - 2,800 - -

Total Police Department $ 54,671,177 $ 57,038,230 $ 60,504,824 $ 62,614,124 158City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 3,671,868) $ ( 3,671,868) Regular Salaries - Sworn 14,339,266 14,901,879 17,328,271 1 8,047,961 Regular Salaries - Non-Sworn 5,454,964 5 ,997,758 8,020,231 8,630,911 Regular Salaries - Part-Time 1 ,339,080 1,651,776 1 ,118,522 9 79,039 Overtime 2, 522,905 2 ,841,840 1,764,436 1,764,436 Accrual Payoff - Excess Max. 4 48,327 4 30,408 138,828 138,828 Vacation/Comp. Time Cash Out 207,019 187,465 1 23,280 1 23,280 Holiday Allowance 4 68,292 3 70,877 416,550 4 11,282 Separation Pay-Off 2 08,394 1 26,152 7 2,956 7 2,956 Other Compensation 1,828,380 2 ,143,847 2,181,216 2 ,396,742 Furloughs 2 81 - - -
Cafeteria Plan 4, 444,637 4 ,530,567 5 ,545,135 5,524,972 Medicare 4 08,336 435,913 3 81,383 3 85,971 Retirement 14,820,208 16,231,284 17,630,434 1 9,106,535 Longevity - 93 ,304 5 26,272 710,640
Executive Prof Development 19,790 2 1,773 17,600 17,602 Subtotal Salaries & Benefits $ 46,509,880 $ 49,964,843 $ 51,593,246 $ 54,639,287

Maintenance and Operations
Stationery a nd O ffice $ 6 9,315 $ 7 3,525 $ 8 3,950 $ 8 6,200 Multi-Media, Promos, Subscrpt. 64,300 83,494 71,550 92,550 Small Tools and Equipment 5 9,473 102,742 65,280 62,320 Uniforms and Clothing 109,959 207,444 1 76,860 176,950 Safety and Health 6 27,856 213,671 1 97,883 1 94,592 Maintenance and Construction 34,637 43,720 1 2,750 14,250 Electricity - Buildings & Fac. 1,084 911 1,200 1,200 Water - Domestic 1 ,193 963 1 ,000 1 ,000
Waste Disposal 1,934 2 ,456 2 ,147 2 ,162
Janitorial and Housekeeping 1 47,462 1 69,358 174,413 174,413 Telephone/Radio/Communications 356,665 427,428 3 75,300 328,422 Business Meetings 10,684 11,856 1 2,800 1 2,800 Mileage Reimbursement - - 3 00 3 00
Dues and Memberships 40,521 44,000 48,585 48,585 Professional Development 177,667 222,628 2 19,152 2 19,152 Buildings and Structures - 30,961 4 5,000 3 9,750 Office E quipment 1 9,975 1 5,345 26 ,500 24,581 Other Equipment 10,734 1 8,873 1 5,870 13,870 Consulting 940,290 157,24 4 1,726,692 637,310 Legal 6,894 1,951 15,000 15,000
Medical and Health Inspection 9 7,016 1 00,718 1 20,500 1 20,500 Public Safety 3 63,003 4 00,083 564,320 564,820 Principal Payments 1 29,663 1 36,839 - -
Interest Payments 20,337 17,661 - -
External Rent 96,037 7 8,042 286,132 2 89,408 Internal Rent Central Services 1,841 1 ,899 5,303 5,303 Proposed Budget for
Fiscal Year 2024-2025
159 City of Costa Mesa, California 226
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Internal Rent Postage 1 9,201 13 ,091 8 ,031 8 ,031

Maintenance and Operations (Continued)
Internal Rent - Maintenance 394,800 384,800 3 84,800 3 84,800 Internal Rent - Repl Cost 400,000 400,000 4 00,000 4 00,000 Internal Rent - Fuel 2 88,307 287,591 1 90,200 1 90,200 Internal Rent Genl Liability 275,346 275,421 275,496 275,496 Internal Rent Workers’ Comp 1 ,722,512 1,714,806 1,914,655 1,914,655 Internal Rent Unemployment 29,215 29,098 2 9,663 2 9,663 Other Costs 52 7 6 - -
Subtotal Maintenance & Operations $ 6,517,974 $ 5,668,692 $ 7,451,332 $ 6,328,283

Fixed Assets
Automotive Equipment $ 5 ,060 $ 3 ,125 $ - $ - Office E quipment 34,987 9, 796 - -
Other Equipment 436,512 2 25,215 1 76,811 952,181 Subtotal Fixed Assets $ 476,558 $ 238,136 $ 176,811 $ 952,181

Transfers Out 0 5600 0 0
Transfers Out $ - $ 2 ,800 $ - $ -
Subtotal Transfers Out $ - $ 2,800 $ - $ -

Total Police Department $ 53,504,411 $ 55,874,470 $ 59,221,389 $ 61,919,751 160City of Costa Mesa, California
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Fire and RescueDepartment
Fire and Rescue
Department
228

229
Fire and Rescue
Fire Administration

1.0 FTE - Fire Chief

1.0 FTE - Executive Assistant

1.0 FTE - Sr. Management Analyst

1.0 FTE- Fire Captain/Admin/Training

1.0 FTE- Fire Captain/Admin/EMS

1.0 FTE- Emergency Medical Services
Coordinator

0.5 FTE - Emergency Services Manager

0.5 FTE- Telecommunications Manager

1.25 FTE- Part-Time
Community Risk Reduction

2.0 FTE - Assistant Fire Marshal

3.0 FTE - Fire Protection Specialist

1.0 FTE - Code Enforcement
Oﬃcer

1.0 FTE - Administrative Assistant

1.0 FTE Part-Time
Fire Operations

3.0 FTE - Battalion Chief

18.0 FTE - Fire Captain

18.0 FTE - Fire Engineer

42.0 FTE - Fireﬁghter
Community Risk Reduction

1.0 FTE - Assistant Fire Chief (Non-Sworn)
Fire Marshal
Fire Operations

1.0 FTE - Assistant Fire Chief (Sworn)
Operations
Proposed Budget for
Fiscal Year 2024-2025
163 City of Costa Mesa, California 230
The City of Costa Mesa Fire and Rescue (CMFR) budget is strategically developed in alignment with the City Council’s strategic goals and priorities Also it is integrated into the CMFR Community Driven Strategic Plan (2022- 2027), and based on the City of Costa Mesa’s priorities and objectives.

The Fire and Rescue Department is a public safety function that protects life, property and the environment through its mitigation, prevention, preparedness, response, and recovery services.

The D epartment i s b udgeted f or 9 7 f ull-time s taff m embers: 8 5 s worn p ositions a nd 1 2 n on-sworn p ositions.

Part-time s taffing c onsists o f 2 .25 f ull-time e quivalents t o s erve w ithin t he 3 d ivisions. T he 3 d ivisions a re F ire Administration, Fire /Rescue Operations /Emergency Medical Services, and Community Risk Reduction The F ire O perations D ivision p rovides r esponse s ervices a nd s taffs 6 fi re s tations, 24 /7. T he C ommunity R isk Reduction D ivision p rovides l ife a nd fi re s afety p lanning, i nspection, p reparedness, a nd o verall c ommunity r isk reduction. Both divisions are supported by the Fire Administration division.

CMFR’s budget is aligned with CMFR’s Community Driven Strategic Plan (2022-2027), in direct alignment with the City Council’s Strategic Goals and Objectives.

CMFR’s primary objectives can be seen in the following strategic initiatives:

Technology
Staffing
Infrastructure
Training
Communication
Accreditation
Fire Administration – 16100
Administration – 50001
The Administration Division is responsible for the delivery of all staff and support services, working towards the most e ffective a nd e fficient o perations o f t he d epartment. A mong t hese s ervices, t he d ivision p rovides d irection for s trategic, o perational, a nd e mergency p lanning; es tablishes d epartment p olicies a nd p rocedures; c oordinates internal functions of all divisions, programs, and external functions with other City departments and community organizations; de velops a nd m anages t he b udget; p rovides o versight a nd c oordination f or de partment t raining and e ducation; r epresents t he de partment on c ountywide fi re/rescue/emergency m edical s ervices c ommittees; coordinates a ll or dering a nd p urchasing; m anages t he de partment’s h uman r esources; m anages t he de partment’s records and reports; performs additional functions and duties as needed by the City Manager.

Fire Operations — 16200
Fire/Rescue Operations – 10210
The Operations Division manages Fire, Rescue and Emergency Medical Services and maintains constant readiness to answer calls for assistance for the citizens and visitors of the community. The Division is also tasked with rapid response t o l ife, h ealth, fi re, r escue, a nd e nvironmental e mergencies, a s w ell a s t he p rotection o f p roperty, fi re cause a nd o rigin d etermination, a nd l ife s afety i nspections a nd e ducation. I n a ddition, t he fi re c ompanies a re involved i n c omprehensive b uilding a nd fi re p rotection s ystems i nspections, i ncluding t he h igh-rise b uildings i n t he South Coast Metro area and South Coast Plaza.

Emergency Medical Services – 10230
The Emergency Medical Services Division manages, supervises, and provides the functions required to support these s ervices in cluding; e mergency p lanning, c ommunications, t raining an d e ducation, e quipment m aintenance and repair, supplies, records, and quality control. Pre-hospital advanced life support (ALS) and basic life support (BLS) is provided by a combination of Paramedic Engine Companies, Truck Companies and Rescue Ambulances, including an innovative ambulance transportation program. 164City of Costa Mesa, California
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Community Risk Reduction — 16300
Community Risk Reduction – 10220
The C ommunity R isk R eduction D ivision d evelops a nd e nforces l ocal fi re, l ife s afety, p roperty, a nd e nvironmental p r o t e c t i o n s t a n d a r d s ; e n f o r c e s s t a t e a d o p t e d fi r e a n d l i f e s a f e t y c o d e s ; r e v i e w s b u i l d i n g c o n s t r u c t i o n p l a n s ; conducts b uilding c onstruction a nd b usiness i nspections; i nvestigates c itizen c omplaints; s erves on c ity-wide committees r elated t o d evelopment r eview, g roup h omes, h omeless o utreach, a nd m arijuana b usinesses; p rovides training to department personnel in regard to fire and life safety codes; assists professional trades with technical fire c ode r equirements a nd de partment c ommunity e ducation e fforts. D evelops, p rovides, a nd c oordinates community preparedness activities including, volunteer, outreach, education, training, and response programs including; B usiness P reparedness A cademies a nd C ommunity E mergency R esponse T eam A cademies; a nd embracing an overall strategy of community risk reduction.

Proposed Budget for
Fiscal Year 2024-2025
165 City of Costa Mesa, California 232
Fiscal Year 2023-2024 Accomplishments
■ Successful c ompletion o f t he p robationary y ear f or o ur n ewest ( 6) F irefighters, p romoting o ne ( 1) F ire Engineer,and facilitating the promotional exam for Fire Captain. ■ Successful roll out of CMFR’s new drone program.
■ Implementation o f n ew p rograms: t he n ew d epartment t raining l earning m anagement s ystem A dvanced Problem Solving (APS) and Lexipol, CMFR’s new policy and procedures software. ■ Deployment of new Zoll AEDs; provided relevant training at city facility sites for city personnel. ■ Successful initial implementation of CMFR’s comprehensive community driven CMFR Strategic (2022-2027) and Community Outreach Efforts.
■ CMFR obtained $2.5M state funding to rebuild the Regional Fire and Rescue Training Facility. ■ Total A mbulance T ransportation c ost r ecovery r evenue t otal o ver $ 6.4M ( January 1 , 2 023 - D ecember 3 1, 2 023). ■ Total cost recovery revenue in FY 22/23 through Community Risk Reduction is $344,339. ■ Fire Investigation Unit investigations lead to 8 felony arrests and 6 arson convictions with two more individuals going through the court system.
■ CMFR performed 983 plan check reviews and 3,744 inspections (which includes construction permits, company inspections/life safety and fire permit inspections/issued). ■ CMFR patient transport totals include 3,624 Advanced Life Support (ALS) transports and 3,929 Basic Life Support (BLS) transports.
■ Total number of incidents CMFR responded to is 13,845. ■ Responded to over 24 statewide mutual aid related emergency incidents, equating to over 88 total cumulative days for those deployments.
■ Continued focus of department wide succession planning, professional development and active leadership,across all roles and ranks.

Fiscal Year 2024-2025 Goals
■ Upgrade CMFR technological infrastructure by investing in department equipment, systems, and personnel to enhance and sustain high service levels
■ Evaluate, d evelop, a nd e xecute c omprehensive a dministrative a nd o perational s taffing l evels t o e nhance a nd advance departments ability to meet and exceed community expectations, governance, and department objectives.
■ Upgrade CMFR’s infrastructure by investing in departments facilities, equipment and systems ■ Complete the build process and place into service a new Tiller Truck and Fire Engine. ■ Progress forward with the construction design phase of Fire Station no. 2’s rebuild ■ Complete the design and construction phases of CMFR’s Regional Fire and Training Facility. ■ Complete recruitment for Firefighter and Firefighter/Paramedic 166City of Costa Mesa, California
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Upgrade CMFR technological infrastructure by investing in departments equipment, systems, and personnel to
enhance and sustain high service levels

;
TRUE
;
TRUE
;
TRUE
;
TRUE
2 Evaluate, develop and execute comprehensive
administrative a nd o perational s taffing levels to enhance and advance departments ability to meet
and exceed community expectations, governance and
department objectives

;
TRUE
;
TRUE
;
TRUE
3 Upgrade CMFR’s infrastructure by investing in
departments facilities, equipment and systems
;
TRUE
;
TRUE
;
TRUE
;
TRUE
4 Complete the build process and place into service a new Tiller Truck and Fire Engine
;
TRUE
;
TRUE
;
TRUE
;
TRUE
5 Progress forward with the construction design phase of Fire Station no. 2’s rebuild

;
TRUE
;
TRUE
;
TRUE
;
TRUE
6 Complete the design and construction phases of
CMFR’s Regional Fire and Training Facility
;
TRUE
;
TRUE
;
TRUE
;
TRUE
7 Complete F irefighter and F irefighter/Paramedic
recruitment
;
TRUE
;
TRUE
;
TRUE
;
TRUE

Goals and Objectives
The goals and objectives of the Fire and Rescue Department were developed in alignment with the City Council’s priorities.

Proposed Budget for
Fiscal Year 2024-2025
167 City of Costa Mesa, California 234
Performance Measures/Workload Indicators:

2021 2022 2023
Calls For Service
Fire Incidents 222 251 261
EMS & Rescue 10,055 10,746 10,439
Service Calls 530 533 433
False Calls 442 533 682

*Incidents involving Narcan Administration 350 268 170

Patient Transport Totals
Advanced life support transports (ALS) 3,352 3,587 3,624 Basic life support transports (BLS) 3,927 4,166 3,929

Comm. Risk Reduction
Plan Check Reviews* 983
Fire Systems Plans 260 343 0
Architectural Plans 325 482 -

Inspections
Fire Prevention System Construction Permit 491 343 447
Sprinklers 290 190 0
Life Safety- Building Permits 318 474 287

Annual Inspections
Fire Prevention Inspections 789 1784 1779
Company Inspections/ Annual Life Safety - - -
Fire permit inspection/issued 672 533 518

Fire Prevention Intern Program
Hours worked 1,162 2,080 1,040
Re-inspection for compliance 244 601 889

Community Education Programs - - -
Hands only CPR Events (participants) - 441 352
Station and Engine Tours (participants) 0 135 143
Special Events 14 21 15
Volunteer Hours - CERT 3,672 6,025 5,629
Presentations (participants) 9,500 10,131 9,814

*The Fire and Rescue Department’s performance measures and workload indicators are presented on a calendar year basis required to align with state and national incident reporting guidelines.
*Comm. Risk Reduction wasd combined to Plan Check Review 168City of Costa Mesa, California
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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he F ire a nd R escue D epartment i s $ 37.8 m illion, a n i ncrease o f $ 2.0 m illion or 5.6 percent compared to the adopted budget for Fiscal Year 2023-24. The increase is primarily attributed to adjustments t o s alaries a nd b enefits a s r esult o f l abor n egotiations. T he m aintenance a nd o perating b udget increased b y $ 716,044 f or t he C ity’s a mbulance p rogram, w hich i ncludes a $ 622,000 i ncrease t o t he c ontract w ith the a mbulance o perator, a nd $ 80,000 i ncrease f or e mergency me dical s ervices ( EMS) s upplies. T hese a dditional expenses were fully offset by an increase in the ambulance program’s revenues.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

FIRE AND RESCUE DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 32,298,517 $ 33,480,396 $ 35,785,123 $ 37,772,922 Disaster Fund - 150 78,837 - - -
Total Fire and Rescue Department $ 3 2,377,354 $ 33 ,480,396 $ 3 5,785,123 $ 3 7,772,922 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

FIRE AND RESCUE DEPARTMENT BY PROGRAM
ADMINISTRATION - 16100

Fire Administration - 50001
Salaries a nd B enefits $ 2 ,468,769 $ 1 ,700,045 $ 2 ,901,274 $ 2, 212,435 Maintenance and Operations 912,227 965,272 9 99,994 1 ,020,948 Subtotal Fire Administration $ 3,380,996 $ 2,665,317 $ 3,901,268 $ 3,233,383

Emergency Services - 51040
Salaries a nd B enefits $ 7 3,734 $ - $ - $ - Maintenance and Operations 4,560 - - -
Subtotal Emergency Services $ 78,294 $ - $ - $ -

FIRE OPERATIONS - 16200

Response and Control - 10210
Salaries a nd B enefits $ 2 3,911, 379 $ 2 5,131,562 $ 2 6,405,872 $ 2 8,163,817 Maintenance and Operations 1,304,035 1,423,148 1,365,200 1 ,365,200 Fixed Assets 8 4,021 31,405 2 5,000 2 2,990
Subtotal Response and Control $ 25,299,435 $ 26,586,116 $ 27,796,072 $ 29,552,007

Emergency Medical Aid - 10230
Maintenance and Operations 2,427,270 3,026,348 2,558,600 3,255,700 Fixed Assets 9, 056 9,766 1 0,000 10,000
Subtotal Emergency Medical Aid $ 2,436,326 $ 3,036,114 $ 2,568,600 $ 3,265,700

Proposed Budget for
Fiscal Year 2024-2025
169 City of Costa Mesa, California 236
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

COMMUNITY RISK REDUCTION - 16300

Fire Prevention - 10220
Salaries a nd B enefits $ 1 ,043,089 $ 1 ,047,016 $ 1 ,325,843 $ 1 ,528,492 Maintenance and Operations 1 19,428 133,037 193,340 1 93,340 Subtotal Fire Prevention $ 1,162,516 $ 1,180,053 $ 1,519,183 $ 1,721,832

TOTAL FIRE AND RESCUE DEPARTMENT

Salaries a nd B enefits $ 2 7, 497,513 $ 2 7,878,623 $ 3 0,632,989 $ 3 1,904,744 Maintenance and Operations 4 ,786,764 5 ,560,602 5 ,117,134 5,835,188 Fixed Assets 9 3,077 4 1,171 3 5,000 3 2,990

Total Fire and Rescue Department $ 32,377,354 $ 33,480,396 $ 35,785,123 $ 3 7,772,922

170City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Sworn $ 9 ,230,147 $ 9 ,706,621 $ 1 0,075,175 $ 1 0,806,688 Regular Salaries - Non-Sworn 7 46,104 690,699 1,258,285 1 ,306,804 Regular Salaries - Part-Time 14 1,706 141,099 103,480 1 03,480 Overtime 4,119,339 3 ,496,657 2,666,125 2 ,666,125 Accrual Payoff - Excess Max. 8 0,735 8 6,393 3 2,600 3 2,600 Vacation/Comp. Time Cash Out 149,446 125,346 51,800 5 1,800 Holiday Allowance 4 09,008 3 73,477 42 3,255 474,230 Separation Pay-Off 50,198 32,557 41,400 4 1,400 Other Compensation 821,856 745,815 1,457,932 1,500,819 Furloughs 165 - - -
Cafeteria Plan 2 ,241,752 2 ,249,879 2,924,560 2 ,924,560 Medicare 2 36,884 2 33,822 1 65,481 175,645 Retirement 9 ,253,764 9,916,004 1 1,163,105 11,327,193 Longevity 4,378 6 9,869 259,491 4 83,099
Executive Prof Development 1 2,031 10 ,385 10,300 10 ,301 Subtotal Salaries & Benefits $ 27,497,513 $ 27,878,623 $ 3 0,632,989 $ 31,904,744

Maintenance and Operations
Stationery a nd O ffice $ 1 2,992 $ 1 5,811 $ 1 2,000 $ 1 2,000 Multi-Media, Promos, Subscrpt. 1 6,264 21,906 2 0,100 25,000 Small Tools and Equipment 7 6,695 1 52,104 72,900 6 8,000 Uniforms and Clothing 153,677 158,244 1 56,500 156,500 Safety and Health 356,801 9 48,853 333,000 413,000 Maintenance and Construction 5 8,621 4 8,308 32,500 3 2,500 Waste Disposal - 1,070 1,500 1 ,500
Janitorial and Housekeeping 4 ,881 8 ,059 13,200 13 ,200 Telephone/Radio/Communications 7 9,535 99,564 72 ,500 86,544 Business Meetings 3,655 5 ,582 4,100 4 ,100 Dues and Memberships 4,768 7,626 6,803 6 ,803 Professional Development 1 12,851 1 33,189 14 4,771 144,771 Buildings and Structures - 407 2 ,500 2,500 Landscaping and Sprinklers - - 5 00 500
Office E quipment 964 1,282 2 ,700 2,700
Other Equipment 13,345 14 ,570 2 4,000 24,000 Consulting 30,055 50,240 7 5,000 75,000
Engineering and Architectural 8 1,002 78,494 1 42,000 142,000 Financial & Information Svcs. 1 87,278 199,408 240,000 2 40,000 Medical and Health Inspection - - 5,000 5 ,000 Public Safety 1,800,235 1 ,808,055 1,850,000 2, 472,000 External Rent 2,021 2 ,010 - 2 ,010

Proposed Budget for
Fiscal Year 2024-2025
171 City of Costa Mesa, California 238
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
Internal Rent Central Services 3,273 5 ,244 1 4,958 14,958 Internal Rent Postage 1,561 1,831 2,744 2 ,744 Internal Rent - Maintenance 3 55,900 3 55,900 3 55,900 355,900 Internal Rent - Repl Cost 5 11,500 5 11,500 5 11,500 511,500 Internal Rent - Fuel 1 37,556 148,246 193,400 1 93,400 Internal Rent Genl Liability 213,400 213,400 213,400 2 13,400 Internal Rent Workers’ Comp 536,100 536,100 5 85,952 585,952 Internal Rent Unemployment 1 2,206 1 2,206 1 2,206 12,206 Taxes and Assessments 13 ,896 1 9,227 13,900 13 ,900 Other Costs 1 ,172 2,166 1 ,600 1,600
Emergency Protective Measure 4,560 - - -
Subtotal Maintenance & Operations $ 4,786,764 $ 5,560,602 $ 5,117,134 $ 5,835,188

Fixed Assets
Office F urniture $ 4 9,765 $ - $ - $ -
Other Equipment 4 3,312 4 1,171 35,000 3 2,990 Subtotal Fixed Assets $ 9 3,077 $ 41,171 $ 3 5,000 $ 32,990

Total Fire and Rescue Department $ 32,377,354 $ 33,480,396 $ 35,785,123 $ 37,772,922

*Includes Ambulance Program Contractual Services.
172City of Costa Mesa, California
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From Fiscal Year 2021-2022
Through Fiscal Year 2024-2025

Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Salaries and Benefits
Regular Salaries - Sworn $ 9 ,222,892 $ 9 ,706,621 $ 1 0,075,175 $ 1 0,806,688 Regular Salaries - Non-Sworn 741,971 690,699 1,258,285 1 ,306,804 Regular Salaries - Part-Time 1 40,511 141,099 103,480 1 03,480 Overtime 4,059,916 3 ,496,657 2,666,125 2 ,666,125 Accrual Payoff - Excess Max. 8 0,735 8 6,393 3 2,600 3 2,600 Vacation/Comp. Time Cash Out 149,446 125,346 51,800 5 1,800 Holiday Allowance 4 09,008 3 73,477 42 3,255 474,230 Separation Pay-Off 50,198 32,557 41,400 4 1,400 Other Compensation 821,856 745,815 1,457,932 1,500,819 Furloughs 165 - - -
Cafeteria Plan 2 ,241,703 2 ,249,879 2,924,560 2 ,924,560 Medicare 236,821 2 33,822 1 65,481 175,645
Retirement 9 ,251,605 9,916,004 1 1,163,105 11,327,193 Longevity 4,378 6 9,869 259,491 4 83,099
Executive Prof Development 1 2,031 10 ,385 10,300 10 ,301 Subtotal Salaries & Benefits $ 27,423,236 $ 27,878,623 $ 3 0,632,989 $ 31,904,744

Proposed Budget for
Fiscal Year 2024-2025
173 City of Costa Mesa, California 240
From Fiscal Year 2021-2022
Through Fiscal Year 2024-2025

Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Maintenance and Operations (Continued)
Internal Rent Central Services 3,273 5 ,244 1 4,958 14,958 Internal Rent Postage 1,561 1,831 2,744 2 ,744 Internal Rent - Maintenance 3 55,900 3 55,900 3 55,900 355,900 Internal Rent - Repl Cost 5 11,500 5 11,500 5 11,500 511,500 Internal Rent - Fuel 1 37,556 148,246 193,400 1 93,400 Internal Rent Genl Liability 213,400 213,400 213,400 2 13,400 Internal Rent Workers’ Comp 536,100 536,100 5 85,952 585,952 Internal Rent Unemployment 1 2,206 1 2,206 1 2,206 12,206 Taxes and Assessments 13 ,896 1 9,227 13,900 13 ,900 Other Costs 1 ,172 2,166 1 ,600 1,600
Subtotal Maintenance & Operations $ 4,782,204 $ 5,560,602 $ 5,117,134 $ 5,835,188

Fixed Assets
Office F urniture 4 9,765 - - -
Other Equipment 4 3,312 4 1,171 35,000 3 2,990 Subtotal Fixed Assets $ 9 3,077 $ 41,171 $ 3 5,000 $ 32,990

Total Fire and Rescue Department $ 32,298,517 $ 33,480,396 $ 35,785,123 $ 37,772,922

*Includes Ambulance Program Contractual Services.
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Development ServicesDepartment
Development Services
Department
242

243

1.0 FTE - Director of Economic &
Development Services

2.0 FTE - Senior Management Analyst

1.0 FTE - Executive Assistant

1.0 FTE - Administrative Assistant

1.0 FTE- Econ. Dev. Administrator

1.0 FTE - Assistant Director

2.0 FTE - Planning and Sustainable
Development Manager

2.0 FTE - Principal Planner

3.0 FTE - Senior Planner

3.0 FTE - Associate Planner

4.0 FTE - Assistant Planner

1.0 FTE - Permit Processing Specialist

2.1 FTE - Part-Time

1.0 FTE - Grant Administrator

1.0 FTE - Management Analyst

1.0 FTE - Oﬃce Specialist II

1.0 FTE - Building Oﬃcial

1.0 FTE - Chief of Inspection

1.0 FTE - Chief Plans Examiner

1.0 FTE - Senior Combination
Inspector

2.0 FTE - Building Inspector II

2.0 FTE - Building Inspector I

3.0 FTE - Plan Check Engineer

4.0 FTE - Building Technician II

2.0 FTE - Permit Processing
Specialist

0.49 FTE - Part-Time

1.0 FTE - Community
Improvement Manager

1.0 FTE- Chief of Code
Enforcement

2.0 FTE - Senior Code
Enforcement Oﬃcer

7.0 FTE - Code Enforcement
Oﬃcer II

2.75 FTE - Part-Time
Proposed Budget for
Fiscal Year 2024-2025
177 City of Costa Mesa, California 244
The Development Services Department implements community development programs and functions. The Department h as 5 4 f ull-time p ositions a nd 5 .34 f ull-time e quivalents. T he D epartment c omprises o f fi ve ( 5) divisions; each division allocated into different programs. The five divisions are as follows:
■ Administration
■ Planning
■ Building Safety
■ Community Improvement
■ Housing and Community Development
Development Services Administration — 18100
Development Services Administration – 50001
Directs a nd c oordinates t he D epartment’s a ctivities; p rovides s upport t o t he C ity M anager; a nd s erves a s a l iaison to the City Council, Planning Commission, Housing and Public Service Grant Committee and the Mobile Home Park Advisory Committee.

Economic Development – 20370
Focuses on attraction and retention of key businesses in Costa Mesa and works closely with the Costa Mesa Chamber of Commerce and Travel Costa Mesa Conference and Visitor Bureau to promote the City. Activities include streamlining application and approval processes, marketing Costa Mesa on a regional and nationwide basis, improving the business climate within the City, facilitating the expansion of existing companies, and assisting new companies with relocating to Costa Mesa. The Economic Development program promotes a business-friendly atmosphere from very low business license fees to expedited services to facilitate business establishment.

Planning — 18200
Planning – 20320
The Planning Division is responsible for implementing the Zoning Code and the goals, policies, and objectives of the City’s General Plan. The division provides comprehensive City planning services in both long-range planning and development review. The division’s role is to promote quality of life in the city and maintain the public health, safety, and general welfare of its business and residential communities. The division promotes balanced and sustainable de velopment p atterns b y u pdating a nd i mplementing C ity l and u se p lans a nd c odes; e nsuring consistency w ith l egislative m andates; m anaging l and u se e ntitlement r equests f or p rivate d evelopment p rojects; providing h igh-quality c ustomer s ervice t o C osta M esa r esidents a nd b usinesses; t racking a nd r esponding t o socio-economic a nd d emographic t rends; a nd c oordinating w ith S tate a nd r egional p lanning a gencies i ncluding the State Department of Housing and Community Development and the Southern California Association of Governments. The division supports City decision-makers including the Director of Economic and Development Services, City Manager, Zoning Administrator, Planning Commission, and City Council.

Planning Commission – 20360
The Planning Division provides staff support to the Planning Commission, a seven-member advisory board to the City Council on land use and community development matters. The Planning Commission decides on discretionary planning applications (e.g. conditional use permits, variances, master plans, design reviews, subdivision maps, and residential developments). As an advisory body to the City Council, the Planning Commission also makes recommendations t o t he C ity C ouncil r egarding G eneral P lan a mendments, Z oning a mendments, S pecific P lans and other planning and land development matters.
178City of Costa Mesa, California
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Building Safety — 18300
Permit & Plan Check Services – 20410
The Building Safety Division provides local enforcement of mandatory State building standards, codes, and Costa Mesa M unicipal C ode p rovisions r elated t o t he c onstruction, m odification, u se, a nd o ccupancy o f p rivate a nd public buildings and properties. The division provides permit issuance and plan check services for new building construction a nd t he m odification o f e xisting s tructures. T he d ivision o versees t he r outing o f p lans a nd c oordination of building permit approvals with other divisions and City departments. Furthermore, the division calculates and collects building permit and other development related fees.

Inspection Services – 20410
The B uilding S afety D ivision p rovides i nspection s ervices f or n ew b uilding c onstruction a nd t he m odification of existing structures for compliance with State building standards, codes, and Costa Mesa Municipal Code provisions r elated t o t he c onstruction, m odification, u se, a nd o ccupancy o f p rivate a nd p ublic b uildings a nd properties. Inspection services enforce codes that establish minimum requirements to safeguard the public health, safety and general welfare; to provide access to persons with disabilities; to promote energy conservation; and to promote a reasonable level of safety to emergency responders during emergency operations. The division conducts damage assessments and determines building safety following a major disaster such as an earthquake and investigates building construction, illegal conversions, disabled access and other building-related complaints generated by the public.

Community Improvement — 18400
The Community Improvement Division works in partnership with the public to promote and maintain a safe and desirable living and working environment by applying the division’s resources to respond to City Council priorities and to complaints generated by the public.

Code Enforcement – 20350
The Community Improvement Division works in partnership with the public to promote and maintain a safe and desirable living and working environment by applying the division’s resources to respond to City Council priorities and to complaints generated by the public. The division provides strategic enforcement of the Costa Mesa Municipal Code related to land use matters, building construction, building occupancy, private property maintenance, vacant lots, nuisance abatement, and signage. The division also performs lodging inspections in conjunction with the Orange County Health Department. The division inspects the City’s stock of lodging establishments for compliance with the Municipal Code, State Health & Safety laws, and other concerns that lead to blighted conditions in the community.

Cannabis Business Permitting/Inspections – 20350
The Community Improvement Division, in coordination with the Planning Division and other City Departments, is responsible for inspecting, monitoring, and enforcing the City’s zoning regulations and operating requirements for cannabis businesses. The division performs routine inspections of City-approved cannabis businesses in close coordination with the Police Department and the State of California’s Bureau of Cannabis Control to ensure such facilities maintain compliance with applicable regulations.

Housing And Community Development – 11310/11320
Public Service Grants Programs – 20421
The Housing and Community Development Division (HCD) coordinates and administers public service grants allocated by the City Council and funded through the Community Development Block Grant Program (CDBG) program. P ublic s ervice g rants a re a warded t o n onprofit a gencies t hat p rovide s ervices s uch a s: h omelessness p r e v e n t i o n ; h o m e l e s s s e r v i c e s ; y o u t h , s e n i o r a n d d i s a b l e d s e r v i c e s ; a n d o t h e r e l i g i b l e u s e s t h r o u g h t h e C i t y ’ s Proposed Budget for
Fiscal Year 2024-2025
179 City of Costa Mesa, California 246
annual CDBG funding allocation. The division also contracts with the Fair Housing Foundation to provide fair housing services to the community. The division monitors all CDBG-funded agreements and service programs to ensure compliance and performance.

Single Family Housing Rehabilitation – 20422
HCD coordinates and administers the City’s Single Family Housing Rehabilitation program for eligible, very low- income, single-family Costa Mesa homeowners, by providing grants (up to $17,500) and/or deferred zero interest (0%) l oans ( up t o $ 50,000). P roperty r ehabilitation i ncludes i nterior a nd e xterior r esidential p roperty i mprovements addressing b asic Z oning a nd B uilding C ode v iolations, l ead-based p aint h azards, a nd o ther r epairs. H CD c onfirms income q ualification; c oordinates w ork d ocumentation, l oan d ocumentation, a nd on going l oan m anagement a nd monitoring; p rocesses r equests f or l oan r efinancing, l oan s ubordination a nd l oan p ayoff; a nd c onducts c ompliance monitoring through the life of each loan.

CDBG Administration – 20427
HCD o versees t he p reparation a nd i mplementation o f t he f ederally-required C onsolidated P lan, a dopted i n fi ve-year intervals as well as annual reviews to ensure CDBG-funded programs and projects comply with the goals of the plan. A dditionally, H CD p rovides t echnical a ssistance t o g overnment a nd n onprofit s ervice p roviders; a dministers and coordinates the City’s federally-funded CDBG programs and capital improvement projects as approved by the C ity C ouncil; a nd a ssures t hat s ubrecipients r eceiving g rant f unding m aintain H UD c ompliance. I ncluded i n administration of these programs are community outreach, coordination with other City divisions and departments, providing technical assistance in meeting HUD requirements, reviewing projects submitted for compliance with HUD requirements, presentation of CDBG programs to the City Council and coordination of progress reporting requirements on all projects undertaken.

HOME Administration – 20440
HCD coordinates and administers the City’s federally-funded HOME programs as approved by the City Council to improve and enhance housing and suitable living environments for low and moderate-income residents.

Additionally, HCD oversees the preparation and implementation of the federally-required Consolidated Plan, adopted i n fi ve-year i ntervals, a s w ell a s t he p reparation o f A nnual Ac tion P lans t o p rogram t he C ity’s a nnual H OME funding allocation consistent with the goals of the Consolidated Plan.

HOME Projects – 20445
HCD evaluates and presents affordable housing projects eligible for HOME grant funds for City Council approval and monitors and ensures compliance with federal regulatory reporting requirements. For each project funded, HCD c onfirms i ncome q ualification; c oordinates a ffordable h ousing a greements a nd l oan d ocumentation, performs on going l oan m anagement a nd m onitoring; p rocesses r equests f or l oan r efinancing, l oan s ubordination and loan payoff; and conducts compliance monitoring through the life of each loan.

HOME-ARP Supportive Services – 20446
HCD oversees the preparation and implementation of the federally-required HOME-ARP Allocation Plan and coordinates and administers the City’s Supportive Services contracts approved by the City Council, ensuring that HOME-ARP-funded programs comply with the goals of the plan. Additionally, HCD provides technical assistance to n onprofit s ervice p roviders; a nd a ssures t hat s ubrecipients r eceiving g rant f unding m aintain H UD c ompliance with regular progress reporting requirements and periodic program monitoring. Funds expire in 2030.

Tenant Based Rental Assistance – 20448
HCD coordinates and administers the City’s Tenant-Based Rental Assistance (TBRA) program, funded by federal HOME grant funds. The TBRA program provides rental assistance to pay a portion of the cost of monthly rent, tenant-paid utility costs and provides security deposit assistance to tenants. Utility deposit assistance may also be provided in conjunction with rental assistance or security deposit assistance. The TBRA program is implemented in coordination with a local community-based nonprofit partner. 180City of Costa Mesa, California
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Proposed Budget for
Fiscal Year 2024-2025
181 City of Costa Mesa, California 248
Fiscal Year 2023-2024 Accomplishments
■ Assisted over 9,050 customers at the customer service counter, while substantially improving wait and service times. Planning offered customer appointments, to be conducted either in person or via phone call. Decreased wait times and more flexible b ooking options has created an improved customer experience. ■ Processed over 80 Zoning Administrator, Planning Commission and City Council agenda items for new businesses and housing opportunities in the City.
■ Issued over 3,000 building permits for new businesses and housing units. Conducted an average of 60 building safety inspections per day, maintaining, on average, same or next business day inspection services. ■ Responded to over 1,200 community concerns and held four community clean up events. ■ Processed permits for over 100 ADUs and processed four Urban Lot Split SB 9 applications to promote new ownership housing opportunities in the City.
■ Completed a four-year software implementation and launched a new citywide Land Management System. The new online system, Totally Electronic Self Service Application (TESSA), assists customers 24/7 with permits and l icensing a pplications. T ESSA h as i mproved e fficiency, r eporting, a nd o nline s ervices f or c ustomers. S ince its launch on August 2023, TESSA has taken in over 18,000 applications which include issuing 2,200 permits, processing 180 planning applications, issuing over 5,000 business licenses, and currently handling over 7,200 active applications that are being circulated through nine city divisions, 150 staff users, several outside consultants, and thousands of applicants.
■ The C ity i nitiated t he p lanning e fforts f or t he F airview D evelopmental C enter S pecific P lan ( FDC S P) i n t he Summer of 2023. To complete this effort, the City retained PlaceWorks for consultant services to assist in the community o utreach e fforts, d rafting o f t he S pecific P lan a nd G eneral P lan A mendment ( GPA), a nd c ompletion of the environmental review process. The FDC SP will be the basis for all future development applications on the site. A multifaceted community outreach process has begun and continues as it is an essential component to the success of the project. The project is anticipated to be completed in 2025. The project is part of the approved Housing Element Programs (Program 3B).
■ Initiated t he C ity’s fi rst Ec onomic D evelopment S trategic P lan. F inalized s chedule a nd p rovided n otice t o proceed to TCCG, the City’s primary consultant on this project. TCCG has completed a substantial amount of contextual analysis and initated community outreach.
■ Connected with over 30 local businesses with the assistance of the OC Climate Reality to promote the City’s Green Business Program and certified nine local businesses. ■ The Inclusionary Housing ordinance (also referred to as the affordable housing ordinance) and its implementation program was reviewed by the Planning Commission in late 2023. The Council has passed the ordinance to a second reading that is scheduled for June 4, 2024.

The Inclusionary Housing Ordinance is part of the approved Housing Element Programs (Program 2A). The ordinance will ensure that new housing projects will provide a certain percentage of its housing units as affordable units to moderate, low, and/or very low-income households. ■ Urban Master Plan Screening for a proposed affordable senior housing project at the City’s senior center located at 695 West 19th Street began processing. The proposed project consists of a four-story building that will accommodate 60 residential units that are affordability restricted to seniors. This project is a component of the City’s Housing Element Programs (Program 2D).
■ Completion of Project Homekey-Motel 6 Conversion Phase I into permanent housing (Mesa Vista Apartment) located at 2274 Newport Blvd. Project Homekey involved the acquisition and adaptive re-use of an 88-unit motel into permanent housing. All units will be converted to 300-square-foot studio apartments. Phase I was completed i n W inter 2 023 a nd i ncludes c onversion o f 4 0 u nits i nto h ousing f or i ndividuals e arning 3 0% o r l ess than the Area Median Income, 30 of which are permanent supportive housing units serving homeless veterans and 10 of which are set aside for homeless individuals who meet the Mental Health Services Act (MHSA) eligibility criteria. Construction of Phase II will involve conversion of the remaining units and will commence once funding resources are identified.
■ Reviewed the implementation of the City’s Cannabis program and completed an ordinance amendment to address key revisions that were directed by the City Council to be considered. ■ Continued to process cannabis associated applications and business licenses. 182City of Costa Mesa, California
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■ Completed an ordinance amendment to update outdoor dining provisions and implemented a streamline permitting process that allows outdoor dining areas that were permitted through the City’s Urgency Ordinances to continue to operate. Began meeting with restaurants to assist them in compliance with the new provisions. ■ Completed the application process to obtain $80,000 Solar grant from California Energy Commission. ■ Completed and submitted to the Department of Housing and Urban Development (HUD) the 2022-2023 Consolidated Annual Performance & Evaluation Report (CAPER) and the 2023-2024 Annual Action Plan for the City’s five-year Consolidated Plan.
■ Started w ork o n, c ontracting w ith a p arking e ngineering fi rm, t he p reparation o f a n o rdinance a mendment t o update the City’s parking standards for residential developments (Housing Element Program 2M). ■ Building Staff attended training seminars to become familiar with the newly adopted building codes. ■ Started the Request For Proposal (RFP), to hire a planning consultant for Community Visioning and Objective Residential Design Guidelines for properties within Urban Plan Areas and along the City’s Commercial and Industrial C orridors. T hrough t he c ommunity v isioning p rocess, C osta M esa r esidents w ill h elp d efine a nd s hape the components and design requirements that make a high-quality neighborhood. The design standards and guidelines will be crafted around that community vision. The project will include the initiation of the rezoning effort as outlined in the City’s approved Housing Element. ■ Reorganized Planning Division to improve performance and oversight. This included hiring a Planning Manager and d ividing p lanning t asks i nto t hree s pecialties: “ Development A ssistance”, “ Advanced P lanning”, a nd “Entitlements”. Each specialty area are assigned planners who will prioritize these tasks while still assigned tasks i n o ther s pecialties. T his i s t o a ccount f or t he s ubstantial a dvanced p lanning w orks i dentified a s p riorities by C ouncil, a nd m andatory a ctions f rom t he s tate w hile; a t t he s ame t ime c ontinuing t o p rovide e xcellent customer service for entitlements, counter service, and plan checks. ■ Planning applications for “Hive Live” a residential development located at 3333 Susan Street has been initiated.

The p roposed d evelopment ( “Hive L ive”) i nvolves a G eneral P lan A mendment, Z one C hange, S pecific P lan Amendment, a Development Agreement, Zone Change and a Tentative Parcel Map. The proposed development is comprised of residential uses and a small resident-serving commercial component. The proposed project is anticipated to be constructed and occupied in three phases. The proposed site plan includes three multifamily residential buildings, integrated parking structures, a total of 1,050 rental units with a proposed site density of 74 dwelling units per acre.
■ Anduril H eadquarters r eceived t heir fi nal C ertificate o f O ccupancy f or t heir 6 50,000 S F c orporate c ampus at 1400 Anduril which is located north of Ikea on Harbor Blvd. City staff has worked closely with Anduril to ensure that they could open the campus in phases throughout development. Anduril is now one of the largest employers in Costa Mesa. Currently, Anduril employs over 1,000 people and the facility is anticipated to even further increase employment.

Fiscal Year 2024-2025 Goals
■ Assist a high volume of customers at the Planning and Building customer service counters with minimal wait times and a high level of customer satisfaction.
■ Maintain timely permit and inspection services for the public. Enhance online permitting services and plan check response times.
■ Manage a high volume of development applications, while promoting high-quality neighborhoods and businesses in Costa Mesa. Provide the public and decision-makers with professional staff reports, recommendations, and materials.
■ Continue to recruit and retain high quality staff including the hiring of a second Planning Manager to assist with the City’s many advanced planning efforts.Continue long-term resource and succession planning. Pursue additional training and technology to enhance customer service. ■ Progress towards the adoption of the Inclusionary Housing Ordinance. ■ Complete land planning efforts for an affordable senior housing project at the City’s Senior Center site for City Council consideration.

Proposed Budget for
Fiscal Year 2024-2025
183 City of Costa Mesa, California 250
■ Complete t he C ity’s fi rst Ec onomic D evelopment S trategic P lan f or C ity C ouncil c onsideration. C ontinue t o promote business development, community engagement, and retention of high-quality businesses and jobs in Costa Mesa.
■ Continue to monitor and modify TESSA, as needed, to ensure that improvements are implemented in a timely manner.
■ Substantial progress toward completion of General Plan and municipal code updates required to comply with State mandates for hazard planning, housing, parking, active transportation, environmental justice, and open space.
■ Evaluate and, where needed, update the City’s Density Bonus provisions and application process to promote State Density Bonus Incentives.
■ Completion of the Objective Design Guidelines and substantial progress toward completion of community visioning and General Plan/zoning efforts in order to provide for new housing opportunities and revitalization of key commercial and industrial corridors.
■ Prepare and submit to the Department of Housing and Urban Development (HUD) the 2024-2025 Annual Action Plan f or t he l ast y ear o f t he C ity’s fi ve-year 2 020-2024 C onsolidated P lan a nd b egin t he p lanning p rocess f or t he City’s 2025-2029 Consolidated Plan.
■ Substantial progress toward completion of community visioning and General Plan/zoning efforts in order to provide for new housing opportunities and revitalization of key commercial and industrial corridors.

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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Housing
Commitments

GOALS AND OBJECTIVES
Environmental
Sustainability
1 Assist a high volume of customers at the Planning and Building customer service counters with minimal wait
times and a high level of customer satisfaction.

;
TRUE
;
TRUE
2 Maintain timely permit and inspection services for the public. Enhance online permitting services and plan
check response times.

;
TRUE
;
TRUE
3 Manage a high volume of development applications,
while promoting high-quality neighborhoods and
businesses in Costa Mesa. Provide the public and
decision-makers with professional staff reports,
recommendations, and materials.

;
TRUE
;
TRUE
4 Continue to recruit and retain high quality staff.

Continue long-term resource and succession planning.

Pursue additional training and technology to enhance
customer service.

;
TRUE
5 Progress towards the adoption of the Inclusionary
Housing Ordinance.

;
TRUE
;
TRUE
6 Complete land planning efforts for an affordable senior housing project at the City’s Senior Center site for City Council consideration.

;
TRUE
7 Complete t he C ity’s first Economic Development Strategic Plan for City Council consideration. Continue to promote business development, community
engagement, and retention of high-quality businesses
and jobs in Costa Mesa.

;
TRUE
;
TRUE
;
TRUE
8 Continue to monitor and modify TESSA, as needed, to
ensure that improvements are implemented in a timely
manner.

;
TRUE
;
TRUE
;
TRUE
;
TRUE
9 Substantial progress towards completion of the General Plan and municipal code updates required to comply
with State mandates for hazard planning, housing,
parking, active transportation, environmental justice,
and open space.

;
TRUE
;
TRUE
10 Substantial progress towards completion of community visioning and General Plan/Zoning efforts in order to
provide for new housing opportunities and revitalization of key commercial and industrial corridors.

;
TRUE
;
TRUE
;
TRUE
11 Substantial progress toward completion of land
planning efforts for the Fairview Developmental Center
site.

;
TRUE
;
TRUE
;
TRUE

Goals and Objectives
The goals and objectives of the Development Services Department were developed in alignment with the City Council’s priorities.

Proposed Budget for
Fiscal Year 2024-2025
185 City of Costa Mesa, California 252
Performance Measures/Workload Indicators:

FY 22-23 FY 23-24 FY 24-25
Actuals Adopted Proposed
Average wait time for planning is less than N/A 30 minutes 7 minutes Percentage of entitlement applications to Planning Commission (PC) within three months of the date determined complete
N/A 80% N/A
Percentage of entitlement applications for Zoning Administrator (ZA) review within two months of the date determined complete
N/A 80% N/A
Percentage of planchecks are reviewed by the Building Division within 14 days N/A 80% N/A Percentage of community concerns investigated within 5 days N/A 80% N/A Staffing l evels maintained at a percentage g reater t han N/A 90% N/A Number of land use applications reviewed by the Planning Division 273 100 280 Number of building permits reviewed by the Planning Division 2,083 2,000 2,300 Number of customers assisted by the Building Division at the customer service counter
6,389 8,000 6,500
Number of customers assisted by the Planning Division at the customer service counter
2,392 3,000 3,000
Number of building permits issued 3,063 3,000 2,500
Number of site inspections performed 20,371 32,000 25,000 Number of plan checks performed 2,528 2,000 1,400
Number of community concerns addressed by Code Enforcement N/A 1,200 N/A Number of administrative citations issued N/A 450 N/A
Housing grant funds administered $1.5m 1.5m $1.5m
Number of housing rehabilitation grants/loans issued 7 10 10 Note: The previous Performance Measures and Workload Indicators have been removed/revised to reflect the current Department goals and City Council priorities. In addition, the changes are also reflective of the Department’s current implementation of the City’s new on-line permitting system and the future tracking and reporting abilities anticipated.
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Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he D evelopment S ervices D epartment i s $ 11.7 m illion, a cross a ll f unds, remaining r elatively fl at, c ompared t o t he a dopted b udget f or F iscal Y ear 2 023-24. T he G eneral F und ( Fund 1 01) budget i ncreases a re a ttributed t o a djustments t o s alaries a nd b enefits r esulting f rom t he r ecently n egotiated contracts. Additionally, one (1) Building Technician II and one (1) Planning and Sustainable Development Manager approved mid-year, while the CDBG (Fund 207) budget decreased compared to the prior year. The CDBG budget in Fiscal Y ear 2 023-24 i ncluded a ppropriations f or t he p urchase o f a F ire P umper T ruck i n t he a mount o f $ 927,000 that will not be included in this year’s budget.

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

DEVELOPMENT SERVICES DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 7, 522 ,7 70 $ 8 ,229,755 $ 9 ,256,476 $ 9 ,911,803 1st Time H omebuyers P rg(MeasQ) - 1 40 - - 1 66,667 2 38,300 Disaster Fund - 150 7 1,143 1 6,223 - -
HOME Program Fund - 205 10 9,034 267,310 544,063 679,614 CDBG Fund - 207 5 94,256 634,787 1,722,893 8 49,781 Grants - State - 231 1 18,953 90,533 - -
IT Replacement Fund - 603 14,616 14 ,807 51,388 - Total Development Services Department $ 8,430,771 $ 9,253,415 $ 11,741,487 $ 11,679,498 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

DEVELOPMENT SERVICES DEPARTMENT BY PROGRAM
ADMINISTRATION - 18100

Development Services Administration - 50001
Salaries a nd B enefits $ 7 14,971 $ 8 00,832 $ 1 ,057,234 $ 1 ,503,385 Maintenance and Operations 1 79,116 1 07,553 2 90,015 3 61,648 Fixed Assets 3 6,654 20,847 7,200 24,250
Subtotal Development Services Admin. $ 930,742 $ 929,232 $ 1,354,449 $ 1,889,283

Economic Development - 20370
Salaries a nd B enefits $ 6 3,831 $ - $ - $ 2 28,583 Maintenance and Operations 88,679 6 9,849 1 ,250 $ 1 ,250 Fixed Assets 4,995 5,319 - -
Subtotal Economic Development $ 157,505 $ 75,168 $ 1,250 $ 229,833

Emergency Services - 51040
Salaries a nd B enefits $ 2 5,066 $ 1 6,697 $ - $ - Maintenance and Operations 39,477 (4 75) - -
Subtotal Emergency Services $ 6 4,543 $ 16,223 $ - $ -

Proposed Budget for
Fiscal Year 2024-2025
187 City of Costa Mesa, California 254
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

PLANNING - 18200

Planning - 20320
Salaries a nd B enefits $ 1 ,618,598 $ 2 ,275,453 $ 2 ,599,967 $ 1 ,813,336 Maintenance and Operations 583,870 3 20,612 246,490 2 48,990 Fixed Assets 2 8,340 9 ,875 - -
Subtotal Planning $ 2,230,808 $ 2,605,940 $ 2,846,457 $ 2, 062,326

Planning Commission - 20360
Salaries a nd B enefits $ 5 ,323 $ - $ - $ - Maintenance and Operations 3 2,663 3 3,200 3 6,940 36,940 Subtotal Planning Commission $ 37,986 $ 33,200 $ 3 6,940 $ 36,940

Small Business Grants Program - 20390
Maintenance and Operations 6 ,600 - - -
Subtotal Small Business Grants Program $ 6,600 $ - $ - $ -

Local Action Early Plan (LEAP) - 20395
Maintenance and Operations 560 8 4,399 - -
Subtotal Local Action Early Plan (LEAP) $ 560 $ 84,399 $ - $ -

BUILDING SAFETY - 18300

Building Safety - 20410
Salaries a nd B enefits $ 2 ,035,854 $ 2, 524,873 $ 2 ,891,821 $ 3 ,124,617 Maintenance and Operations 6 61,073 4 31,881 4 96,435 476,885 Fixed Assets 3 ,608 7, 4 48 4 ,000 4,000
Subtotal Building Safety $ 2,700,534 $ 2,964,201 $ 3,392,256 $ 3,605,502

COMMUNITY IMPROVEMENT - 18400

Code Enforcement - 20350
Salaries a nd B enefits $ 1 ,534,271 $ 1 ,753,937 $ 2 ,109,287 $ 2 ,611,867 Maintenance and Operations 333,661 186,563 13 1,249 1 28,249 Fixed Assets 5,048 6,451 - -
Subtotal Code Enforcement $ 1,872,981 $ 1 ,946,951 $ 2,240,536 $ 2,740,116

HOUSING ADMINISTRATION - 11310

Public Service Programs - 20421
Salaries a nd B enefits $ 2 8,584 $ 26 ,369 $ - $ 3 0,000 Maintenance and Operations 1 23,750 1 30,151 1 65,000 121,575 Subtotal Public Service Programs $ 152,334 $ 156,520 $ 165,000 $ 151,575

CDBG Administration - 20427
Salaries a nd B enefits $ 1 04,967 $ 10 5,949 $ 5 4,625 $ 1 63,085 Maintenance and Operations 3 7,347 31,416 144,378 72,617 188City of Costa Mesa, California
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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Fixed Assets - 250 927,000 -
Subtotal CDBG Administration $ 142,314 $ 1 37,614 $ 1,126,003 $ 235,702 HOUSING ADMINISTRATION - 11310 (Continued)

CDBG Housing Rehab Admin. - 20455
Salaries a nd B enefits $ 2 4,831 $ 3 6,655 $ 3 4,533 $ 4 0,331 Maintenance and Operations - - - 8,274
Subtotal CDBG Housing Rehab Admin. $ 24,831 $ 36,655 $ 34,533 $ 48,605

HOME - 11320

Single Family Housing Rehab. - 20422
Salaries a nd B enefits $ 2 7,016 $ 2 4,165 $ 3 0,814 $ 3 5,468 Maintenance and Operations 3 8,276 121,421 239,139 2 39,139 Subtotal Single Family Housing Rehab $ 65,292 $ 145,586 $ 269,953 $ 274,607

HOME Program - 20440
Salaries a nd B enefits $ 1 1,019 $ 1 5,374 $ 8 ,394 $ 5 3,898 Maintenance and Operations 6,448 44,020 4 0,454 40,454 Subtotal HOME Program $ 17,468 $ 59,395 $ 48,848 $ 94,352

HOME Projects - 20445
Maintenance and Operations $ - $ - $ 7 5,262 $ 7 5,262 Subtotal HOME Projects $ - $ - $ 75,262 $ 75,262

Tenant Based Rental Assistance - 20448
Maintenance and Operations $ 2 6,274 $ 6 2,329 $ 1 50,000 $ 1 50,000 Subtotal TBRA Projects $ 26,274 $ 62,329 $ 150,000 $ 150,000

TOTAL DEVELOPMENT SERVICES DEPARTMENT

Salaries a nd B enefits $ 6 ,194,331 $ 7, 5 80, 306 $ 8 ,786,675 $ 9, 689,965 Maintenance and Operations 2 ,157,795 1 ,622,919 2,016,612 1 ,961,283 Fixed Assets 7 8,645 5 0,190 938,200 2 8,250

Total Development Services Department $ 8,430,771 $ 9,253,415 $ 11,741,487 $ 11,679,498 Proposed Budget for
Fiscal Year 2024-2025
189 City of Costa Mesa, California 256
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 ,317,648 $ 4 ,377 ,233 $ 5 ,296,076 $ 5 ,890,038 Regular Salaries - Part-Time 3 72,832 3 10,108 388,062 369,214 Overtime 156,379 206,879 1 29,467 129,467
Accrual Payoff - Excess Max. - 1,217 3,300 3, 300 Vacation/Comp. Time Cash Out 4 3,249 2 7,335 12,500 1 2,500 Holiday Allowance 8,637 1 1,363 2 18 218
Separation Pay-Off 7 8,735 8 ,600 2 ,500 2,500 Other Compensation 4 4,191 5 2,172 73,360 91,644 Furloughs 126 - - -
Cafeteria Plan 651,773 841,374 974,264 1,131,894 Medicare 6 1,155 7 7,004 7 8,491 8 5,105
Retirement 1 ,449,069 1 ,655,250 1 ,813,819 1,955,667 Executive Prof Development 3,619 4 ,852 7,600 11,400 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Unemployment - - 20 2 0
Workers’ Compensation - - 98 9 8
Subtotal Salaries & Benefits $ 6,194,331 $ 7,580,306 $ 8,786,675 $ 9,689,965

Maintenance and Operations
Stationery a nd O ffice $ 2 4,293 $ 2 3,961 $ 3 3,000 $ 2 9,500 Multi-Media, Promos, Subscrpt. 88,822 1 13,823 20,989 2 0,989 Small Tools and Equipment 6 3,724 3 2,314 8,532 6,032 Uniforms and Clothing 10,215 9,119 1 1,000 11,000 Safety and Health 6 47 1 ,088 600 6 00
Maintenance and Construction 3,929 2 09 - - Postage - - 442 -
Legal Advertising/Filing Fees 24,873 21,841 25 ,232 2 3,500 Advertising and Public Info. 1,336 4,312 2 ,550 2,000 Telephone/Radio/Communications 18,478 1 9,945 16,300 1 6,300 Business Meetings 1,231 1,294 5,400 5,200
Mileage Reimbursement - 620 1,350 1 ,350
Dues and Memberships 11,025 7, 549 14 ,385 16,385 Board Member Fees 32,400 3 3,200 33,600 3 3,600 Professional Development 37,358 37,362 49,315 51,041 Buildings and Structures 826 7, 429 - -
Office E quipment 4,994 7, 179 10 0 4 ,100
Other Equipment - 9 ,945 - -
Consulting 855,789 4 50,280 379,222 317,329 Legal - - 8,120 4 50
Engineering and Architectural 576,359 327,875 4 18,398 397,348 Principal Payments - 2 1,571 - -
Interest Payments - 180 - -
External Rent 10,671 25,398 14,698 14 ,698
Grants, Loans and Subsidies 187,998 313,599 798,766 8 35,248 Internal Rent Central Services 7, 226 7, 534 18,736 1 8,736 190City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Internal Rent Postage 22,876 17,177 27,339 2 7,339 Internal Rent - Maintenance 36,787 36,787 36,787 3 6,787 Maintenance and Operations (Continued)
Internal Rent - Repl Cost 1 8,160 18,160 1 8,160 18,160 Internal Rent - Fuel 1 1,495 13 ,436 11,800 1 1,800 Internal Rent Genl Liability 36,183 3 6,183 36,183 3 6,183 Internal Rent Workers’ Comp 1 7,993 17,993 19,529 1 9,529 Internal Rent Unemployment 6 ,031 6,031 6 ,031 6,031 Other Costs - - 4 8 4 8
Emergency Protective Measure 46,077 (4 75) - - Subtotal Maintenance & Operations $ 2,157,795 $ 1 ,622,919 $ 2,016,612 $ 1,961,283

Fixed Assets
Other Equipment $ 78 ,645 $ 5 0,190 $ 9 38,200 $ 2 8,250 Subtotal Fixed Assets $ 78,645 $ 50,190 $ 938,200 $ 28,250

Total Development Services Department $ 8,430,771 $ 9,253,415 $ 11,741,487 $ 11,679,498 Proposed Budget for
Fiscal Year 2024-2025
191 City of Costa Mesa, California 258
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
DEVELOPMENT SERVICES BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 ,100,825 $ 4 ,083,268 $ 5 ,098,240 $ 5 ,512,974 Regular Salaries - Part-Time 2 41,978 2 37,047 1 92,469 192,469 Overtime 1 54,260 2 02,255 1 16,467 116,467 Accrual Payoff - Excess Max. - 1 ,217 3,300 3, 300 Vacation/Comp. Time Cash Out 4 3,249 27,335 12,500 1 2,500 Holiday Allowance 8,637 1 1,363 - -
Separation Pay-Off 68,227 8,600 2 ,500 2,500 Other Compensation 4 4,191 51,918 7 2,371 85 ,484 Furloughs 126 - - -
Cafeteria Plan 61 4,492 7 91,971 916,275 1,045,704 Medicare 5 7,196 7 3,244 74,101 7 9,937
Retirement 1 ,333,343 1,550,691 1 ,714,817 1 ,803,232 Executive Prof Development 3,619 4 ,852 7,600 11,400 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 5,677,062 $ 7,050,680 $ 8,217,540 $ 8,872,867

Maintenance and Operations
Stationery a nd O ffice $ 2 3,148 $ 2 2,988 $ 2 4,500 $ 2 4,500 Multi-Media, Promos, Subscrpt. 8 6,274 113,355 20,989 2 0,989 Small Tools and Equipment 6 3,724 32,314 3,091 3 ,091 Uniforms and Clothing 10,215 9 ,119 1 1,000 11,000 Safety and Health 6 47 1,088 600 6 00
Maintenance and Construction 3,929 209 - -
Legal Advertising/Filing Fees 24,873 2 1,841 2 1,500 21,500 Telephone/Radio/Communications 18,478 1 9,945 16,300 1 6,300 Business Meetings 1 ,181 1 ,294 4 ,700 4,700 Mileage Reimbursement - 6 20 1,350 1 ,350
Dues and Memberships 9,581 5 ,491 12,385 1 2,385 Board Member Fees 32,400 3 3,200 33,600 3 3,600 Professional Development 34,485 33,644 4 3,455 43,455 Buildings and Structures 826 7, 429 - -
Office E quipment 4,994 7,179 - 4,000
Other Equipment - 9 ,945 - -
Consulting 7 14,844 296,416 2 33,222 233,222 Engineering and Architectural 576,359 3 27,875 4 18,398 397,348 Principal Payments - 2 1,571 - -
Interest Payments - 1 80 - -
External Rent 10,671 25 ,398 14,698 14 ,698 Internal Rent Central Services 7, 226 7,534 18,736 1 8,736 Internal Rent Postage 22,635 1 7,177 26,797 2 6,797 Internal Rent - Maintenance 36,200 36,200 36,200 3 6,200 Internal Rent - Repl Cost 1 7,600 1 7,600 1 7,600 1 7,600 Internal Rent - Fuel 1 1,495 13,436 11,800 1 1,800 Internal Rent Genl Liability 33,221 33,221 33,221 3 3,221 Internal Rent Workers’ Comp 1 6,520 1 6,520 18,056 1 8,056 192City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
DEVELOPMENT SERVICES BY ACCOUNT: GENERAL FUND ONLY
Internal Rent Unemployment 5 ,538 5 ,538 5 ,538 5,538 Subtotal Maintenance & Operations $ 1,767,062 $ 1,138,327 $ 1,027,736 $ 1,010,686

Fixed Assets
Other Equipment 7 8,645 40,748 1 1,200 2 8,250 Subtotal Fixed Assets $ 78,645 $ 40,748 $ 11,200 $ 28,250

Total Development Services Department $ 7,522,770 $ 8,229,755 $ 9,256,476 $ 9,911,803 193 City of Costa Mesa, California 260

194City of Costa Mesa, California 261
Public Works Department
Public Works
Department
262

263
Public Works Department
Public Works Administration

1.0 FTE - Public Works Director

1.0 FTE - Executive Assistant

2.0 FTE - Senior Management Analyst
Maintenance Services

1.0 FTE - Maintenance Services
Manager

1.0 FTE - Administrative Assistant

1.0 FTE - Maintenance Superintendent

3.0 FTE - Maintenance Supervisor

7.0 FTE - Lead Maintenance Worker

6.0 FTE - Senior Maintenance Worker

1.0 FTE - Maintenance Worker

1.0 FTE - Maintenance Assistant

2.25 FTE - Part-Time

0.50 FTE - Part-Time
Engineering

1.0 FTE - City Engineer

1.0 FTE - Assistant City Engineer

2.0 FTE - Administrative Assistant

2.0 FTE - Senior Engineer

2.0 FTE - Assistant Engineer

6.0 FTE - Associate Engineer

3.0 FTE - Construction Inspector

3.0 FTE - Engineering Tech III

1.0 FTE - Engineering Tech II

1.0 FTE - Oﬃce Specialist II

1.50 FTE - Part-Time
Transportation Services

1.0 FTE - Transportation Services
Manager

1.0 FTE - Senior Engineer

1.0 FTE - Assistant Engineer

1.0 FTE - Associate Engineer

2.0 FTE - Engineering Technician
III

1.0 FTE - Active Transportation
Coordinator

1.0 FTE - Part-Time Facilities & Sustainability

1.0 FTE - Deputy Public Works Director

1.0 FTE - Assistant Engineer

1.0 FTE - Associate Engineer

2.0 FTE - Superintendent

2.0 FTE - Maintenance Supervisor

1.0 FTE - Management Analyst (Solid Waste
Coordinator)

1.0 FTE - Senior Engineer

1.0 FTE - Lead Equipment Mechanic

2.0 FTE - Equipment Mechanic III

2.0 FTE - Equipment Mechanic II

1.0 FTE- Equipment Mechanic I

2.0 FTE - Lead Facilities Maintenance Technician

2.0 FTE - Facilities Maintenance Technician

3.0 FTE - Maintenance Worker

1.0 FTE - Oﬃce Specialist

2.0 FTE - Storekeeper

0.75 FTE - Part-Time
Proposed Budget for
Fiscal Year 2024-2025
197 City of Costa Mesa, California 264
The Public Works Department provides services related to engineering design, construction management, transportation, street, energy and sustainability, park and city facilities maintenance, water quality, waste management a nd r ecycling, s treet s weeping, a nd fl eet m anagement. T he D epartment h as 7 9 f ull-time s taff members c omposed o f fi ve ( 5) m anagement, f our ( 4) c lerical, a nd 7 0 p rofessional/technical s taff. P art-time staffing consists of six (6) full-time equivalents. The Department is organized in five divisions as follows:
■ Public Works Administration
■ Facilities & Sustainability- Request to rename to General Services ■ Engineering
■ Transportation Services
■ Maintenance Services

Public Works Administration - 19100
Administration – 50001
Provides t he o verall c oordination, d irection, a nd o versight f or a ll D epartment a ctivities, w hich i nclude fi ve divisions, overseeing 25 municipal services functions. Administrative management includes development of the Department’s op erational b udget; p ersonnel m anagement; s ecuring a nd i mplementing g rant p rograms; e valuation and m onitoring o f c urrent a nd p ending l egislation’s i mpact on D epartment p rograms a nd op erations; o verseeing short a nd l ong-range c apital i mprovement p lanning a nd de velopment; a nd a ccomplishing t he D epartment’s strategic goals, operational goals and objectives within general policy guidelines.

Facilities and Sustainability- Request to rename to General Services The General Services Division focuses on planning, designing, implementing and maintaining City facilities; fleet infrastructure procurement and maintenance, and providing commercial, multi-family, and construction and demolition waste collection and recycling services.

Recycling – 20230
Implements and monitors the City’s compliance to solid waste and recycling mandates such as the Integrated Waste Management Act 1989 AB939, AB341 Mandatory Recycling for Commercial and Multi-family sectors, AB1826 Mandatory Commercial Organics Recycling, SB 1383 California’s Short-Lived Climate Pollutant Reduction Law, and the California Green Building Standards Code (CALGreen) waste diversion requirements for construction and demolition projects. Administers the non-exclusive Waste Hauling Franchise and Contractor Self-Haul Permit.

Manages the City’s participation in State grant and recycling programs including the Used Oil Recycling Grant and Beverage Container Recycling Grant. Responsible for participation in and compliance with the California Department of Resources Recycling and Recovery (CalRecycle) jurisdiction reviews and submission of the Local Jurisdiction Electronic Annual Report (EAR) to CalRecycle.

Facility Maintenance – 50910
Maintains, repairs, and rehabilitates 23 City-owned buildings, over 314,606 Sq. Ft including those leased from and to outside agencies. Administers and supervises contract services required for maintaining all City facilities.

Equipment Maintenance – 50920
Manages p rocurement o f v ehicles a nd e quipment. M aintains a nd r epairs t he C ity’s fl eet o f o ver 3 50 v ehicles including fi re a pparatus, p olice v ehicles a nd m otorcycles, m aintenance t rucks, g eneral u se v ehicles, e mergency back-up generators, trailers and other miscellaneous equipment. Monitors and ensures that all the City’s fuel sites, fuel storage tanks and hazardous material storage areas are compliant with all County regulations. 198City of Costa Mesa, California
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Warehouse – 50925
Orders, stocks and maintains an inventory of essential goods and materials for the City. Delivers requisitions of goods to all City facilities and departments. Receives shipments/orders. Maintains City surplus property transfers and schedule pick up of items resalable for auction, electronic e-waste, scrap metal recycles, tire disposal and processes recyclable items. Performs end-of-month reconciliations and processes.

Engineering – 19200
The Engineering Division is responsible for the design and construction of the City’s Capital Improvement Program and public works infrastructure. The Division is also responsible for the procurement of real property and public rights-of-way, design and development of all parks and open space facilities, administration of water quality regulations, engineering design, construction and project management, inspection of public works improvements and facilities, consultant management, development review and processing, encroachment permitting, and utility coordination. The Engineering Division is organized into eight (8) sections.

Water Quality – 2 0510
Implements and monitors the City’s compliance with the National Pollutant Discharge Elimination System (NPDES).

Coordinates a nd i mplements t he S anta A na R egional W ater Q uality B oard ( Regional W ater B oard) d irectives f or compliance w ith t he F ederal C lean W ater Ac t a nd C alifornia’s P orter-Cologne W ater Q uality C ontrol Ac t, a s i t relates to City draining into the Santa Ana River and the Newport Bay. Performs inspections related to commercial / industrial sites as well as construction sites. Conducts illicit discharge and illicit connection enforcement.

Prepares the City’s Annual Program Effectiveness Assessment (PEA) and coordinates compliance with Newport Bay Total Maximum Daily Load (TMDL) regulations. Also administers activities related to the Municipal Separate Storm Sewer System (MS4) permit as regulated by the Regional Water Board.

Street Improvements – 30112
Designs p lans a nd s pecifications f or t he c onstruction a nd m aintenance o f C ity C apital S treet I mprovement Projects. Administers the Pavement Management Program (PMP). Manages design consultant contracts.

Reviews and approves engineering submittals, including improvement plans, material reports, utility work, engineering estimates, and Americans with Disabilities Act (ADA) accessibility. Performs construction and project management, as well as inspections during construction. Secures Federal, State, and local competitive grant funding for street improvement projects.

Storm Drain Improvements – 30122
Designs and manages the construction and maintenance of the City’s Storm Drain System (approximately 64.7 miles of storm drain), as it relates to the implementation of the Storm Drain System Master Plan (SDSMP).

Curb & Sidewalks – 30130
Establishes the parkway maintenance program to remove and replace damaged curbs and gutters, driveways, sidewalks, curb ramps, and cross-gutters throughout the City.

Development – 30310
Conducts development review of private development submittals and permitting work in the public rights-of-way.

Identifies de velopment c onditions f or P lanning C ommission he arings a nd i n-house de velopment r eviews.

Administers Subdivision Map Act requirements. Provides staff support to the Planning Commission.

Proposed Budget for
Fiscal Year 2024-2025
199 City of Costa Mesa, California 266
Real Property – 30320
Responsible for land acquisition, vacation, easements, and abandonment of rights-of-way. Conducts acquisition negotiations and manages agreements. Responsible for preparing real property documents and administering consultant services related to the acquisition and relinquishment of real property. Reviews requests and administers street dedications and easement vacations / abandonments. Performs recordation of documents at the County Clerk-Recorder’s Office.

Park Development – 40112
Acquires, develops, and renovates park infrastructure. Manages the design and construction of new park projects and renovation of existing park facilities, including equipment and structures. Responsible for master planning new park and open space areas and managing compliance of Capital Improvement Projects within the Master Plan of Parks and Recreation. Secures park and open space competitive grant funding.

Construction Management – 50002
Administers construction projects and construction management contracts. Manages and inspects construction activities and projects in the public rights-of-way, including inspections, for City-owned buildings and properties, and public facilities. Oversees the construction and implementation of the City’s Capital Improvement Program (CIP).

Administers compliance with Federal and state labor laws, including Prevailing Wage regulations, Disadvantaged Business Participation, Equal Opportunity Employment practices, and Public Contract Laws.

Transportation Services – 19300
The T ransportation S ervices D ivision i s r esponsible f or t he o peration a nd m aintenance o f t he t raffic o perations infrastructure i ncluding, b ut n ot l imited t o: t raffic s ignals, c losed c ircuit t elevision c ameras, T raffic M anagement Center (TMC), speed feedback signs, and emergency vehicle preemption system. The Transportation Services Division responsibilities include the implementation of the General Plan Circulation Element, the Active Transportation Plan, and multi-modal transportation planning and design activities within the City. Administers programs a nd p rojects t o p romote s afe a nd e fficient m ovement o f p eople a nd g oods t hroughout t he C ity. M anages the private contract for school crossing guards, in order to enhance the safety of elementary school students walking to and from school. The Transportation Division is organized into four sections

Traffic P lanning – 30210
Responsible for the implementation of the Circulation Element of the City’s General Plan. Studies and implements short- and long-range transportation improvements in accordance with the General Plan. Manages the City’s transportation model and residential parking permit program. Reviews and monitors development projects.

Administers t he C ity’s T raffic I mpact F ee P rogram. C oordinates w ith o ther a gencies o n t ransportation r elated activities and manages the City’s school crossing guard and bus shelter contracts.

Traffic O perations – 3 0241
Maintains, o perates, a nd u pdates t raffic s ignals, t raffic c ontrol d evices, a nd s treet l ights i n t he C ity. M anages t he City’s o verall t raffic fl ow/movement t hrough I ntelligent T ransportation S ystems (I TS) e lements i ncluding s ignal coordination, c losed c ircuit t elevisions ( CCTV), v ideo d etection f or a ll u sers, a nd a c entralized t raffic m anagement center. D esigns a nd i mplements m ulti-modal t raffic o perations i mprovements s uch a s r adar s peed f eedback signs, emergency vehicle preemption devices, bicycle timing, and enhanced pedestrian crossing improvements. 200City of Costa Mesa, California
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Active Transportation Program – 30225
Responsible for the implementation of City’s Active Transportation Plan component of the City’s Circulation Element. Address bikeway and pedestrian issues, bicycle/pedestrian network connectivity and infrastructure maintenance requests. Plan, design, and construct bicycle and pedestrian facility improvements, and complete street solutions, where applicable.

Residential Permit Parking – 30244
Administers the revised Residential Permit Parking program with updated program policies, implements integration of new parking technologies, and manages public outreach and education campaigns. Manages the evaluation of new residential permit parking requests and processing of permit requests.

Maintenance Services – 19500
The Maintenance Services Division is responsible for the care, maintenance, repair and alteration of the City’s municipal facilities. This also includes the maintenance of parks and parkways, trees, traffic signs and markings, street s weeping, s torm w ater s ystems, g raffiti a batement a nd r oadways. T he M aintenance S ervices D ivision i s structured in eight programs l isted below:

Maintenance Services Administration – 50001
Provides overall direction, coordination, and support to the maintenance sections operational and administrative activities and functions. Provides staff support to the Parks, Arts and Community Services Commission.

Fairview Park – 20115
Administers design and construction of Capital Improvement Program (CIP) projects aimed at implementing the Fairview Park Master Plan. Coordinates construction activities and projects with the Fairview Park Administrator and regulatory agencies.

Street Cleaning – 20120
Sweeps and cleans approximately 850 miles of residential, commercial and arterial roadway lanes in the City.

Graffiti A batement – 2 0130
Removes g raffiti i n t he p ublic r ight-of-way, p ublic p arks, C ity-owned f acilities, a nd o n p rivate s tructures w here graffiti i s v isible f rom t he p ublic r ight-of-way. P ressure w ashes c ity p laygrounds, b us s tops, s idewalks a nd c ity facilities.

Street Maintenance – 30111
Maintains approximately 525 lane miles of streets, 15 miles of City alleys, and miscellaneous easements.

Storm Drain Maintenance – 30121
Maintains the City’s storm drain system and 1,165 catch basins.

Signs And Markings – 30243
Installs and maintains all street and traffic signage and pavement markings in the City.

Park, Parkway And Median Maintenance – 40111
Maintains t he C ity’s 2 9 p arks, s ports fi elds a nd r elated f acilities, 1 3 a cres o f l andscaped s treet m edians, a nd approximately 24,000 parkway trees. Administers the City’s landscape maintenance and tree maintenance contracts.

Proposed Budget for
Fiscal Year 2024-2025
201 City of Costa Mesa, California 268

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Fiscal Year 2023-2024 Accomplishments
Public W orks A dministration:
■ Created a new “General Services Division” in Public Works under the direction of the new Deputy Public Works Director position with focus on Facilities and Fleet Management. ■ Provided a comprehensive overview of Public Works operations to City Council. ■ Conducted s ix ( 6) s uccessful D ump D ays i n c oordination w ith C altrans a nd t he offi ce o f s tate A ssemblymember Cottie Petrie-Norris.
■ Successfully executed the new franchise agreement with seven (7) haulers and continue a dedicated SB 1383 webpage to assist Costa Mesa community with organic waste recycling mandate. ■ Continued to implement SB1383 requirements including citywide organics program roll-out, procurement/ purchasing requirements, edible food program, education/ outreach, inspection & monitoring among others.

Identify tools and resources to comply with the State mandate.

Engineering Di vision:
■ Annual Citywide Parkway, Street Rehabilitation, and Slurry Seal Project - Completed design and construction of several pavement rehabilitation projects to maintain high Pavement Condition Index (PCI). ■ City Council approval of the Community Workforce Agreement (CWA) for certain select CIP projects that will help ensure equal opportunity for construction workers in Costa Mesa and Orange County. ■ Completion of the West 19th Street, Placentia Avenue, and East 17th Street improvement project. ■ Implemented new HAWK signal installations at Wilson Park and Lions Park. ■ Completed installation of a new traffic signal installation at West 19th Street and Wallace Avenue. ■ Started construction of Adams Avenue (from Royal Palm Drive to Santa Ana River) improvement project. ■ Started of the Wilson Park and TeWinkle Park pedestrian bridges installation project. ■ Started construction of the TeWinkle Park lakes rehabilitation project. ■ Completion of the abandonment of underground fuel storage tank at the Police Department. ■ Completion of the Police Department range remodel and upgrades project. ■ Started construction of the Fire Station No. 4 training tower and facility improvements project. ■ Started the storm drain catch basin Connector Pipe Screen installation project. ■ Completed the I.T. Offices Remodel project.
■ Completion of design of City Hall basement training room and offices. ■ Started design for the expanded Costa Mesa skate park. ■ Started design for Shalimar Park improvements.
■ Started design for Ketchum-Libolt Park improvements. ■ Started design for the Fairview Park west bluffs stabilization project. ■ Started implementation of the new Lions Park Café.

Transportation Services Division:
■ Completed construction and implementation of multi-modal signal synchronization and Active Transportation improvements on Baker Street, Placentia Avenue, Victoria Street, and West 19th Street. ■ Advertised and initiated construction of Pedestrian and Bicycle Improvements at the Adams Avenue at Pinecreek Intersection.
■ Completed design of Adams Avenue bicycle facility between Harbor Boulevard and Fairview Road. ■ Completed design of Fairview Road Class II and IV bicycle facility project. ■ Completed construction of Placentia Avenue Class II and IV bicycle facility project. ■ Completed construction of the West 19th Street Bicycle Facility Improvements. ■ Continued installation of bike racks at City facilities and in commercial corridors.

Proposed Budget for
Fiscal Year 2024-2025
203 City of Costa Mesa, California 270
■ Completed design of Citywide Bicycle Wayfinding Signage. ■ Initiated study and development of design concepts for Mesa Del Mar Multi-Modal Access and Circulation Improvements with public outreach.
■ Completed the installation of improved and new bicycle lanes and facilities in the City along following streets:
● Golf Course Drive
● Orange Avenue
● Santa Ana Avenue
● Wilson Street
■ Completed implementation of a new residential permit parking program with community engagement. ■ Completed design and initiated construction of Baker Street at Babb Street traffic signal modification. ■ Organized Walk to School and Bike to School events in October and May, respectively, with all 13 elementary schools participating.
■ Continued development of a Bicycle Safety Education Program project. ■ Provided traffic signal and electrical maintenance to 131 traffic signals and 66 radar speed signs.

Maintenance Services Division & General Services Division :
■ Duct cleaning at various City buildings, including Fire Stations. ■ Annual City building window cleaning.
■ Annual floor cleaning of all City buildings.
■ Completion of roof replacement at Fire Station #6.
■ Senior Center fire alarm replacement.
■ Completion of City Hall fire alarm system..
■ Completion of City Hall HVAC chiller replacement.
■ Completion of Old Corp Yard HVAC installation.
■ Completion of Fire Station #1 HVAC automation installation. ■ Senior Center HVAC automation upgrade.
■ Police Department rebuild boiler pump 2.
■ Renovated 30 acres of sports fields and turf areas.
■ Installed safety netting on all fields at TeWinkle Athletic Complex. ■ Epoxy coated restroom floors at Del Mesa Park, Estancia Park, Fairview Park and Shiffer Park. ■ Resurfaced basketball courts at Del Mesa Park and Tanager Park. ■ Added rubber surface to exercise equipment area at Tanager Park. ■ Painted interior of restrooms at Estancia Park and Wakeham Park. ■ Painted light poles, light bollards and arbors at TeWinkle Park, Angel’s Playground, Skate Park and Bark Park. ■ Removed electrical wooden shed and replaced with metal enclosure at Tanager Park. ■ Provided landscape maintenance of 463 acres of City parks, fields, parkways, and medians. ■ Managed approximately 24,000 City-owned trees.
■ Procured vehicles as authorized in the Fiscal Year 2023-2024 budget. ■ Identified v ehicles a nd e quipment t hat a re p ast t heir r ecommended s ervice l ife a nd d eveloped a p lan t o modernize the City’s fleet.
■ Replaced 51 vehicles and equipment.
■ Minimized vehicle downtime due to repairs and maintenance. ■ Developed and updated a preventative maintenance (PM) program through Assetworks. ■ Received latest updated version of Assetworks software and training. ■ Audited the vehicle inventory in AssetWorks.
■ Upgraded AssetWorks Fuel Management System.
■ Managed and maintained locations with potential for chronic flooding issues. 204City of Costa Mesa, California
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■ Continued installation of bicycle racks at City facilities and in commercial corridors. ■ Abated graffiti within 24 hours of notification or discovery. ■ Responded to 6,800 calls for service related to graffiti removal. ■ Repaired potholes within 24 hours of notification or discovery. ■ Removed 5,700 bulky items from the City’s right-of-ways, including furniture, shopping carts, appliances and over 540 mattresses were retrieved and recycled.
■ Cleaned and maintained 1,100 catch basins and drainage facilities. ■ Continued to replace HVAC systems at various City buildings. ■ Successfully completed the Snoopy Holiday event at City Hall.

Fiscal Year 2024-2025 Goals
Facilities and Sustainability Division: Name Change General Services Division ■ Continue to implement SB1383 requirements including citywide organics program roll-out, procurement/ purchasing requirements, edible food program, education/ outreach, inspection & monitoring among others.

Identify tools and resources to comply with the State mandate. ■ Secure grant funding from CalRecycle to support the City’s effort to implement SB1383. ■ Initiate Facilities Needs and Assessment Study and development of an implementation plan. ■ Initiate design of Police Department’s Westside Substation. ■ Initiate I.T. Training Room construction.
■ Initiate design of the Emergency Communications Facility remodel. ■ Complete installation of LED facilities at various parks and athletic complexes. ■ Complete design for Fire Station # 2.
■ Complete construction of Fire Station # 4 Training Tower and Facility Improvements. ■ Initiate construction of Finance Department intake room and remodel. ■ Initiate design of Costa Mesa Country Club Coffee Shop and bar. ■ Initiate construction of Lions Park Café.
■ Continue duct cleaning throughout City facilities.
■ Air conditioning control replacement at various City facilities. ■ Roof replacement at various facilities.
■ City Hall 5th floor air handler replacement.
■ Sewer lining repair at West Side Police Station and Communication ■ Fire Station #4 Apparatus bay door remodel. Create 2 doors from 1 large door. ■ Replace roof at Neighborhood Community Center.
■ Roof and roof cap replacement at Senior Center.
■ Replace all HVAC units at Senior Center.
■ Train staff on the servicing and repair of hybrid vehicles and Police motorcycles.

Engineering Di vision:
■ Continue with the Citywide Parkway, Street Rehabilitation, and Slurry Seal Improvements Project – Design and construction to maintain the City’s high PCI.
■ Construct Citywide Alley Improvements Project.
■ Implement Community Workforce Agreement (CWA) provisions on select projects. ■ Initiate construction of Fairview Road improvements from Fair Drive to Newport Boulevard. ■ Initiate Rule 20A portion of Southern California Edison’s (SCE’s) utility undergrounding for Adams Avenue. ■ Continue Westside Restoration projects, including constructing new butterfly gardens.

Proposed Budget for
Fiscal Year 2024-2025
205 City of Costa Mesa, California 272
■ Complete design of the TeWinkle Skate Park expansion project. ■ Construct TeWinkle Park Lakes repair and restoration project. ■ Complete design of improvements to following parks:
○ Shalimar Park Expansion
○ Ketchum-Libolt Park
○ Brentwood Park
■ Complete design of Fairview Park Mesa Restoration, and Bluff Stabilization and Restoration projects. ■ Initiate construction of Newport Boulevard street construction and active transportation improvements from Bristol Street to 19th Street.
■ Complete Connector Pipe Screen installation project, Phase IV. ■ Implement Storm Drain Master Plan Update.
■ Construct Sunflower Avenue from Harbor Boulevard to Bear Street. ■ Initiate design and construction of Fairview Road from Adams Avenue to Fair Drive.

Transportation Services Division:
■ Continue o perations a nd m aintenance o f s ignal t iming i mprovements o f m ulti-modal t raffic s ignal s ynchronization project along Baker Street, Placentia Avenue, Victoria Street, and West 19th Street. ■ Complete construction of pedestrian and bicycle improvements at the Adams Avenue at Pinecreek Intersection. ■ Evaluate e ngineering a nd t raffic s urvey f or s peed l imits f or p otential r eduction o f p osted t raffic s peed l imits o n various arterials.
■ Continue administration of the revised Residential Parking Permit program. ■ Complete construction of Fairview Road Class II and IV bicycle facility project from Fair Drive to Newport Boulevard.
■ Initiate design of Fairview Road Class II and IV bicycle facility project from Adams Avenue to Fair Drive. ■ Initiate construction of Adams Avenue bicycle facility between Harbor Boulevard and Fairview Road. ■ Complete the bicycle safety education program project. ■ Continue installation of bicycle racks at City facilities and in commercial corridors. ■ Complete installation of Citywide Bicycle Wayfinding Signage program. ■ Complete design for the Mesa Verde Drive East/Peterson Place Class II Bicycle Facility with public outreach. ■ Complete development of design concepts for Mesa Del Mar Multi-Modal Access and Circulation Improvements with public outreach and implement improvements.
■ Coordinate with the County of Orange and complete development of design concepts for Mesa Drive and Santa Ana Avenue Bicycle Facility Improvements including public outreach. ■ Complete Safe Routes to School Action Plan with Safe Streets and Roads for All (SS4A) grant funding. ■ Initiate and complete design of Signal Modernization for Systemic Multi-Modal Safety Improvements (grant funded).
■ Initiate and provide on-demand transit services for the Clean Mobility Options pilot program project. ■ Complete construction of Baker Street at Babb Street traffic signal modification.

Maintenance S ervices Di vision:
■ Provide landscape maintenance of 463 acres of City parks, fields, parkways, and medians. ■ Manage approximately 24,000 City-owned trees; and continue to be designated as “Tree City USA”. ■ Complete the annual trimming of 2,200 palms and 3,000 - 4,000 trees. ■ Plant 200 - 300 new and replacement trees.
■ Initiate and complete a City-wide tree canopy assessment to identify and target areas in need. ■ Host the City’s annual Arbor Day Tree Planting Event. 206City of Costa Mesa, California
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■ Paint interior of restrooms at Heller Park, Lion’s Park, Angel’s Playground and TeWinkle Athletic Complex. ■ Resurface sports courts at various parks.
■ Remove and replace all light poles at Gisler Park.
■ Remove and replace entire playground equipment at Marina View Park. ■ Remove and replace entire exercise equipment at Wimbledon Park. ■ Remove and replace concrete at various parks.
■ Renovate 30 acres of sports fi eld infield and turf area. ■ Abate graffiti within 24 hours of notification or discovery. ■ Repair potholes within 24 hours of notification or discovery. ■ Complete a cost analysis and weigh the benefits of returning street sweeping services in-house. ■ Complete 70,000 feet of residential red curb painting. ■ Re-stripe crosswalks at all schools.
■ Continue the installation of bicycle racks at City facilities and in commercial corridors. ■ Maintain 700 City signs.
■ Complete the arterial red curb striping.
■ Complete the installation of additional big belly trash compactors. ■ Install reflector markings throughout arterial streets.

Proposed Budget for
Fiscal Year 2024-2025
207 City of Costa Mesa, California 274
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Implement the adopted CIP ;
TRUE
;
TRUE
;
TRUE
;
TRUE
2 Implement Building and Park infrastructure
improvements throughout the City for the betterment of
Quality o f L ife f or t he C ity’s c onstituents. ;
TRUE
;
TRUE
;
TRUE
;
TRUE
3 Complete design and construction of street rehabilitation projects to maintain a high Pavement Condition Index
(PCI).

;
TRUE
;
TRUE
4 Complete the update of the City’s Storm Drain Master
Plan.
;
TRUE
;
TRUE
5 Implement storm drain improvements at locations with
potential for flooding issues.

;
TRUE
;
TRUE
6 Review for potential r eduction o f p osted t raffic speed limits on various streets ;
TRUE
7 Initiate Safe Routes to School Action Plan funded by Safe Streets and Roads for All (SS4A)

;
TRUE
;
TRUE
;
TRUE
8 Conduct bicycle safety education and complete project ; TRUE
;
TRUE
9 Initiate Signal Modernization for Systemic Multi-Modal Safety Improvements project funded by Highway Safety
Improvement Program (HSIP)

;
TRUE
;
TRUE
;
TRUE
;
TRUE
10 Initiate Facilities Needs and Assessment Study and
development of an implementation plan.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
11 Continue to implement SB1383 requirements including
citywide organics program roll-out, procurement/
purchasing requirements, edible food program,
education/ outreach, inspection & monitoring among
others. Identify tools and resources to comply with the State mandate.

;
TRUE
;
TRUE
;
TRUE
12 Secure grant funding from CalRecycle to support the
City’s effort to implement SB1383.
;
TRUE
;
TRUE
13 Provide landscape maintenance of 463 acres of City
parks and fi elds.

;
TRUE
;
TRUE
14 Abate g raffiti and r epair potholes within 2 4 h ours o f notification o r d iscovery ;
TRUE
15 Remove and replace concrete at various parks ;
TRUE
16 Re-Stripe crosswalks at all schools ;
TRUE
17 Manage a pproximately 2 4 t housand City-owned t rees; and continue to be designated as a “Tree City USA”.

;
TRUE
;
TRUE
18 Complete the annual trimming of 2,200 palms and 4,000 trees and plant 200 new and replacement trees
;
TRUE
;
TRUE
19 Initiate and complete a City-wide tree canopy
assessment to identify and target areas in need.

;
TRUE
;
TRUE
20 Host the City’s annual Arbor Day Tree Planting Event ; TRUE
;
TRUE

Goals and Objectives
The goals and objectives of the Public Works Department were developed in alignment with the City Council’s priorities.
208City of Costa Mesa, California
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Performance Measures/Workload Indicators:

FY 22-23 FY 23-24 FY 24-25
Actuals Adopted Proposed
Number of budgeted Capital Improvement Projects completed or in progress i n b udgeted fiscal year
41 51 47
Percent of budgeted building maintenance projects completed 95% 95% 95% Pavement Condition Index (PCI) for streets network 83.5 85 85 Percent of the total number of City trees trimmed 25% 40% 30% Numbers of bulky items removed from City right-of-way 7,028 6,000 7,000 Number of trees planted 150 350 300
Number of facility work requests 1,100 1,450 2,000
Number of c alls for s ervice f or g raffiti 6,540 6,500 6,500 Number of facility rehabilitation projects completed 10 14 12 Number of t raffic and s treet signs m aintained 350 300 300 Number of linear feet of lanes repainted 995,000 995,000 995,000 Number of linear feet of roadway rehabilitated 66,000 74,845 77,000 Number of crosswalks repainted/reapplied 15 25 25
Number of lineal feet of red curb repainted 70,000 70,000 70,000 Tons of asphalt applied annually by City forces 144 250 250 Tons of debris removed and diverted from the waterways 1,600 1,600 1,600 Number of T raffic S ignals M aintained 131 131 131
Number of Schools participating in Walk to School and Bike to School Events
13 13 13
Linear Feet of New and Improved Bicycle Facilities 80,000 40,000 80,000 Number of Radar Speed Signs, Rapid Flashing Beacons (RRFB’s), and Pedestrian H ybrid Beacons ( HAWK’s) M aintained 66 64 68 Number of Planning development reviews conducted 1817 1050 2000 Number of Building Plan checks processed 181 200 200
Number of t raffic control plans reviewed 600 300 750 Number of completed resident requests related to transportation 146 200 150 Number of encroachment permits processed by Engineering 850 600 950 Proposed Budget for
Fiscal Year 2024-2025
209 City of Costa Mesa, California 276
Budget Narrative
The F iscal Y ear 2 024-25 b udget f or t he P ublic W orks D epartment i s $ 31.9 m illion, a n i ncrease o f $ 1.5 m illion, or 5 percent, compared to the adopted budget for Fiscal Year 2023-24. The increase is primarily attributed to adjustments t o s alaries a nd b enefits a s a r esult o f l abor n egotiations. T he M aintenance a nd O peration b udget increased b y a pproximately $ 450,000 a cross a ll f unds, o f w hich $ 327,300 w as f or t he C ity’s S tormwater Q uality Program of this amount, used to secure a professional services contract to provide construction inspections, stormwater program updates along with quarterly and annual reports. The program’s impact is net neutral as the expense is offset by salary savings included in the attrition budget. Other increases include school crossing guard c ontract b y $ 80,000, a nd a n i ncrease t o t he s treet, a lleys, a nd s idewalks b udget b y $ 50,000. F inally, t he Department is requesting a part- time Maintenance Worker (0.5 FTE) for the Signs and Marking program

Expense by Fund
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

PUBLIC WORKS DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 1 9,517,456 $ 2 0,413,479 $ 22 ,457,898 $ 2 3,659,001 Disaster Fund - 150 6 2,339 2 4,276 - -
Gas Tax Fund - 201 632,931 6 57,945 1 ,536,957 1,499,372 Air Q uality I mprovement F und - 2 03 1 5,987 - 1 6,000 16,000 Drainage Fees Fund - 209 - - 7 1,519 71,519
Grants - State - 231 7 3,415 111,344 - -
Capital Improvements Fund - 401 1 ,225 184,053 50,000 200,000 Golf Course Improvement Fund - 413 - 28,023 50,000 5 0,000 Measure “M2” Fairshare - 416 3 44,614 - 3 97,214 4 51,441 Equipment Replacement Fund - 601 3 ,517,077 4,073,039 5,823,819 5,953,599

Total Public Works Department $ 2 4,165,044 $ 2 5,492,159 $ 30 ,403,407 $ 3 1,900,931 Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget

PULIC WORKS DEPARTMENT BY PROGRAM
ADMINISTRATION - 19100

Administration - 50001
Salaries a nd B enefits $ 8 18,248 $ 7 64,948 $ 1 ,188,795 $ 1 ,044,830 Maintenance and Operations 1 ,082,576 1 ,096,388 1,028,086 1,178,086 Subtotal Administration $ 1,900,823 $ 1,861,337 $ 2,216,881 $ 2,222,916

Recycling - 20230
Maintenance and Operations $ 3 56,583.82 $ 3 65,958 $ 2 97, 80 0 2 97,800 Subtotal Recycling $ 356,584 $ 365,958 $ 2 97,800 $ 297,800

Emergency Services - 51040
Salaries a nd B enefits $ 6 2,339 $ 2 4,276 $ - $ - Maintenance and Operations ( 0) - - -
210City of Costa Mesa, California
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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Subtotal Emergency Services $ 62,339 $ 24,276 $ - $ -

ENGINEERING - 19200

Administration - 50001
Salaries a nd B enefits $ 2 0,158 $ - $ - $ - Subtotal Administration $ 20,158 $ - $ - $ -

Water Quality - 20510
Salaries a nd B enefits $ 7 0,425 $ 8 1,566 $ 1 55,735 $ 1 62,870 Maintenance and Operations 227,249 2 14,313 2 20,100 5 47,400 Subtotal Water Quality $ 2 97,674 $ 295,879 $ 375,835 $ 710,270

Street Improvements - 30112
Salaries a nd B enefits $ 7 12,353 $ 5 40,981 $ 8 80,781 $ 1 ,672,355 Maintenance and Operations 21,605 25 ,443 2 0,100 20,100 Fixed Assets 9 00 1 4,115 900 9 00
Subtotal Street Improvements $ 734,858 $ 580,540 $ 901,781 $ 1,693,355

Storm Drain Improvements - 30122
Salaries a nd B enefits $ 1 29,338 $ 1 15,686 $ 1 10,757 $ 3 37, 415 Maintenance and Operations 6,374 7 94 3 ,200 3,200 Fixed Assets 2 ,430 648 1,000 1 ,000
Subtotal Storm Drain Improvements $ 138,142 $ 117,129 $ 114,957 $ 341,615

Public Works - Development - 30310
Salaries a nd B enefits $ 2 55,221 $ 2 78,420 $ 8 27, 4 07 $ 5 38,905 Maintenance and Operations 147 47 8 8 00 800
Subtotal Public Works - Development $ 2 55,367 $ 278,898 $ 828,207 $ 539,705

Public Works - Real Property - 30320
Salaries a nd B enefits $ 4 2,831 $ 14 ,948 $ 1 ,000 $ 1 ,000 Maintenance and Operations 646 524 70 0 700
Subtotal Public Works - Real Property $ 43,476 $ 15,472 $ 1,700 $ 1,700

Park Development - 40112
Salaries a nd B enefits $ 8 7, 823 $ 1 11,586 $ 13 2,538 $ 2 42,294 Maintenance and Operations 1 ,026 2 9,146 51,700 5 1,700 Subtotal Park Development $ 88,849 $ 140,732 $ 184,238 $ 2 93,994

Construction Management - 50002
Salaries a nd B enefits $ 1 ,449,896 $ 1 ,484,056 $ 2 ,223,066 $ 2 ,298,015 Maintenance and Operations 4 6,136 5 2,518 89,000 8 9,000 Fixed Assets 700 8,073 1,000 1 ,000
Subtotal Construction Management $ 1,496,732 $ 1,544,647 $ 2,313,066 $ 2,388,015

Proposed Budget for
Fiscal Year 2024-2025
211 City of Costa Mesa, California 278
Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
TRANSPORTATION SERVICES - 19300

Traffic Planning - 30210
Salaries a nd B enefits $ 4 38,270 $ 4 75,438 $ 5 23,021 $ 4 79,055 Maintenance and Operations 60,734 50,446 61 ,850 61,850 Subtotal Traffic Planning $ 499,004 $ 525,884 $ 5 84,871 $ 540,905

Active Transportation Improvement - 30225
Salaries a nd B enefits $ 2 76,212 $ 3 88,395 $ 4 30,097 $ 42 5,142 Maintenance and Operations 3 2,205 35,704 4 1,900 4 1,900 Subtotal Active Transportation Imp. $ 30 8,417 $ 424,099 $ 471,997 $ 467,042

Traffic Operations - 30241
Salaries a nd B enefits $ 3 56,026 $ 3 92,819 $ 4 08,944 $ 3 09,671 Maintenance and Operations 1 ,922,936 2,205,504 1 ,883,735 1,963,769 Subtotal Traffic Operations $ 2,278,962 $ 2,598,323 $ 2,292,679 $ 2,273,440

MAINTENANCE SERVICES - 19500

Administration - 50001
Salaries a nd B enefits $ 2 96,534 $ 3 62,850 $ 3 62,208 $ 4 14,638 Maintenance and Operations 6 ,406 5,962 5,400 5 ,400 Subtotal Administration $ 302,940 $ 368,812 $ 367,608 $ 420,038

Fairview Park - 20115
Salaries a nd B enefits $ 9, 825 $ 13 ,496 $ 1 6,452 $ 1 8,812 Maintenance and Operations 5,210 4,458 8 ,000 8,000 Subtotal Fairview Park $ 15,035 $ 17,954 $ 24,452 $ 26,812

Street Cleaning - 20120
Salaries a nd B enefits $ 6 6,467 $ 13 4,422 $ 7 3,862 $ 8 4,722 Maintenance and Operations 727,706 746,446 1 ,467,790 1 ,467,790 Subtotal Street Cleaning $ 794,174 $ 880,869 $ 1,541,652 $ 1,552,512

Graffiti Abatement - 20130
Salaries a nd B enefits $ 3 54,205 $ 3 57,5 8 4 $ 3 71,860 $ 6 67, 495 Maintenance and Operations 52,021 6 4,240 5 2,400 5 2,400 Subtotal Graffiti Abatement $ 406,226 $ 421,825 $ 424,260 $ 7 19,895

Street Maintenance - 30111
Salaries a nd B enefits $ 4 59,125 $ 47 0,456 $ 4 54,412 $ 6 08,432 Maintenance and Operations 3 44,144 334,616 3 39,600 389,600 Subtotal Street Maintenance $ 803,269 $ 805,071 $ 794,012 $ 998,032

212City of Costa Mesa, California
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Expense Category by Program
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
MAINTENANCE SERVICES - 19500 (Continued)

Storm Drain Maintenance - 30121
Salaries a nd B enefits $ 2 81,676 $ 3 41,239 $ 3 11,893 $ 3 52,739 Maintenance and Operations 3 ,726 62,111 1 ,600 1,600 Subtotal Storm Drain Maintenance $ 285,403 $ 403,350 $ 313,493 $ 3 54,339

Signs and Markings - 30243
Salaries a nd B enefits $ 5 45,918 $ 5 37,751 $ 6 34,900 $ 6 01,581 Maintenance and Operations 196,516 1 99,107 2 01,056 2 01,056 Fixed Assets - 18,950 - -
Subtotal Signs and Markings $ 742,433 $ 755,808 $ 835,956 $ 802,637

Park Maintenance - 40111
Salaries a nd B enefits $ 8 01,692 $ 7 54,978 $ 1 ,305,922 $ 9 30,406 Maintenance and Operations 4,751,811 4, 652,170 4,739,100 4 ,739,100 Subtotal Park Maintenance $ 5,553,503 $ 5,407,148 $ 6,045,022 $ 5,669,506

Building Maintenance - 50910
Salaries a nd B enefits $ 1 ,153,817 $ 1 ,374,509 $ 1 ,504,581 $ 1 ,598,781 Maintenance and Operations 1,897,440 1,895,205 1 ,626,360 1,626,360 Fixed Assets 3 5,800 - 5,000 5 ,000
Subtotal Building Maintenance $ 3,087,057 $ 3,269,714 $ 3,135,941 $ 3,230,141

Equipment Maintenance - 50920
Salaries a nd B enefits $ 8 54,879 $ 9 72,960 $ 1 ,082,255 $ 1 ,189,645 Maintenance and Operations 2 ,588,034 2,790,575 2 ,806,564 2,912,690 Fixed Assets 74,715 321,377 1 ,935,000 1,935,000 Subtotal Equipment Maintenance $ 3,517,629 $ 4,084,912 $ 5,823,819 $ 6,037,335

Warehouse - 50925 (1)
Salaries a nd B enefits $ 1 68,816 $ 1 45,674 $ - $ 2 66,128 Maintenance and Operations 7, 090 (24,570) 2 ,800 2,800 Subtotal Warehouse $ 175,906 $ 121,105 $ 2,800 $ 268,928

TOTAL Public Works DEPARTMENT

Salaries a nd B enefits $ 9 ,712,094 $ 1 0,139,038 $ 13 ,460,866 $ 1 4,244,930 Maintenance and Operations 14 ,338,405 1 4,989,958 1 4,999,641 15,713,101 Fixed Assets 114,545 363,163 1,942,900 1 ,942,900 Total Public Works Department $ 24,165,044 $ 25,492,159 $ 30,403,407 $ 31,900,931 (1) As of FY 2022-23, the Warehouse operations were transferred from the Finance Department to the Public Works Department.

Proposed Budget for
Fiscal Year 2024-2025
213 City of Costa Mesa, California 280
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Public Works DEPARTMENT BY ACCOUNT: ALL FUNDS

SALARIES AND BENEFITS
Regular Salaries - Non-Sworn 5,401,523 5 ,674,415 8,193,690 8,831,114 Regular Salaries - Part-Time 4 87,546 432,787 301,408 3 58,818 Overtime 1 36,785 14 4,720 85,200 85 ,200
Accrual Payoff - Excess Max. 4,662 5,065 3,200 3 ,200 Vacation/Comp. Time Cash Out 71,822 1 7,451 4 0,700 40,700 Holiday Allowance 24,839 26,613 15,583 1 5,583 Separation Pay-Off 3 1,314 25 ,048 10,800 10 ,800 Other Compensation 8 1,091 82,762 1 29,577 149,956 Furloughs 14 5 - - -
Cafeteria Plan 1,100,939 1,136,631 1 ,623,975 1 ,648,764 Medicare 95,409 9 9,418 121,700 1 23,559
Retirement 2,260,748 2 ,480,836 2 ,918,470 2 ,960,836 Executive Prof Development 8 ,351 6,373 11,400 9, 501 Auto Allowance 6,919 6 ,919 6 ,900 6,900
Subtotal Salaries & Benefits $ 9,712,094 $ 10,139,038 $ 13,462,603 $ 14,244,930

MAINTENANCE AND OPERATIONS
Stationery a nd O ffice $ 1 1,787 $ 14 ,705 $ 7, 70 0 $ 7, 70 0 Multi-Media, Promos, Subscrpt. 3 1,139 6 3,520 6,200 6 ,200 Small Tools and Equipment 39,061 5 7,959 3 6,100 36,100 Uniforms and Clothing 2 1,646 21,423 16,800 1 6,800 Safety and Health 2,503 3,939 3,300 3, 300
Maintenance and Construction 1 ,075,634 8 04,091 6 30,900 630,900 Agriculture 70 ,644 72 ,627 9 7,000 97,000
Fuel 6 98,298 8 14,745 5 01,400 501,400
Electricity - Buildings & Fac. 5 68,513 6 52,906 484,250 4 84,250 Electricity - Power 2 74,850 296,060 25 5,200 255,200 Electricity - Street Lights 1 ,097,881 1,164,347 1,000,000 1 ,000,000 Gas 4 8,687 72,008 2 5,000 25,000
Water - Domestic 78,399 95,369 5 7,000 57,000 Water - Parks and Parkways 1,051,167 6 97,303 8 59,100 859,100 Waste Disposal 2 30,617 2 31,697 25 8,800 258,800 Janitorial and Housekeeping 2 49,067 2 55,948 34 5,900 345,900 Legal Advertising/Filing Fees 2 09,286 210,353 205,100 280,100 Telephone/Radio/Communications 7 2,494 91,138 6 2,500 62,500 Business Meetings 1 ,139 1,833 4 00 400
Mileage Reimbursement 106 - - -
Dues and Memberships 5 ,823 2 ,975 4,880 4 ,880 Professional Development 9 ,990 16,633 13 ,470 13,470 Buildings and Structures 25 6,445 4 43,485 3 24,000 324,000 Landscaping and Sprinklers 3 ,141,629 3 ,286,851 3,350,000 3 ,350,000 Automotive Equipment 2 01,314 2 13,771 26 2,500 262,500

214City of Costa Mesa, California
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From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Public Works DEPARTMENT BY ACCOUNT: ALL FUNDS
MAINTENANCE AND OPERATIONS (Continued)
Office E quipment 5 91 1 ,009 1,900 1 ,900
Other Equipment 8 09,340 1 ,078,490 8 71,410 871,410 Streets, Alleys and Sidewalks 1 ,001,029 958,785 1,727,790 1,777,790 Consulting 439,104 4 57,413 5 06,935 989,269 Engineering and Architectural 16,278 4 ,994 18,564 1 8,564 Public Safety - 1 82,277 5 0,000 50,000
Sanitation - 39,000 - -
Principal Payments - - 1 92,600 288,983
Interest Payments 2 6,197 1 21,301 78,800 88,543 External Rent 935 7,212 14 ,900 14,900
Depreciation 1,214,607 1 ,120,805 1 ,275,000 1 ,275,000 Internal Rent Central Services 3 ,359 4,415 4 ,564 4,564 Internal Rent Postage 4,764 4,055 3 ,432 3,432 Internal Rent - Maintenance 59,500 5 9,500 5 9,500 59,500 Internal Rent - Repl Cost 269,856 2 69,856 2 69,856 2 69,856 Internal Rent - Fuel 6 2,947 6 8,741 86,700 8 6,700 Internal Rent Genl Liability 699,861 6 99,861 6 99,861 699,861 Internal Rent Workers’ Comp 222,848 2 22,848 2 43,571 243,571 Internal Rent Unemployment 9, 658 9,658 9,658 9, 658 Taxes and Assessments 49,176 93,815 7 6,800 76,800 Other Costs 238 2 39 3 00 300
Emergency Protective Measure (0) - - -
Subtotal Maintenance & Operations $ 14,338,405 $ 14,989,958 $ 14,999,641 $ 15,713,101

FIXED ASSETS
Automotive Equipment 6,667 236,149 1,905,000 1 ,905,000 Other Equipment 4 0,978 4 1,786 37,900 3 7,900 Loss on Disposal of Assets 6 6,900 85,228 - - Subtotal Fixed Assets $ 114,545 $ 363,163 $ 1 ,942,900 $ 1,942,900

Total Public Works Department $ 24,165,044 $ 25,492,159 $ 30,405,144 $ 31,900,931 Proposed Budget for
Fiscal Year 2024-2025
215 City of Costa Mesa, California 282
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Public Works DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 4, 284,514 $ 4 ,756,226 $ 6 ,782,397 $ 7, 389, 813 Regular Salaries - Part-Time 4 18,600 371,585 256,779 314,189 Overtime 114,641 1 17,666 62,400 6 2,400
Accrual Payoff - Excess Max. 4 ,662 5,065 3 ,200 3 ,200 Vacation/Comp. Time Cash Out 57,224 1 7,451 3 9,700 3 9,700 Holiday Allowance 18,239 22,108 14 ,223 14,223 Separation Pay-Off 31,314 24,187 10,400 10 ,400 Other Compensation 74,495 7 6,358 1 13,917 1 33,127 Furloughs 13 1 - - -
Cafeteria Plan 883,833 943,976 1 ,345,501 1 ,363,809 Medicare 7 7,222 8 3,987 101,044 102,406
Retirement 1,836,674 2 ,057,454 2 ,417,075 2,459,037 Executive Prof Development 7,671 6 ,373 9 ,975 8 ,076 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 7,816,139 $ 8,489,354 $ 11 ,163,511 $ 11,907,280

Maintenance and Operations
Stationery a nd O ffice $ 1 1, 246 $ 13 ,869 $ 7, 20 0 $ 7, 20 0 Multi-Media, Promos, Subscrpt. 29,639 3 7,904 4, 400 4, 400 Small Tools and Equipment 31,061 4 5,185 24,100 2 4,100 Uniforms and Clothing 1 6,726 1 7,861 12,800 1 2,800 Safety and Health 1 ,769 3 ,939 2 ,800 2,800 Maintenance and Construction 709,945 4 16,400 265,900 2 65,900 Agriculture 70 ,644 72,627 97,000 9 7,000
Electricity - Buildings & Fac. 568,513 6 52,906 4 84,250 484,250 Electricity - Power 2 74,850 2 96,060 255,200 25 5,200 Electricity - Street Lights 1 ,097,881 1 ,164,347 1 ,000,000 1,000,000 Gas 48,687 72 ,008 2 5,000 25,000
Water - Domestic 7 8,399 95 ,369 5 7,000 57,000 Water - Parks and Parkways 1,051,167 697,303 8 59,100 859,100 Waste Disposal 230,019 205,853 257,800 2 57,800 Janitorial and Housekeeping 246,569 255,036 344,000 3 44,000 Legal Advertising/Filing Fees 1 93,298 2 10,353 1 89,100 264,100 Telephone/Radio/Communications 7 2,494 9 1,138 62,500 6 2,500 Business Meetings 1 ,139 1 ,833 4 00 400
Mileage Reimbursement 10 6 - - -
Dues and Memberships 5,823 2,975 4 ,880 4 ,880 Professional Development 9 ,990 1 3,105 12,370 1 2,370 Buildings and Structures 161,856 336,804 2 00,000 200,000 Landscaping and Sprinklers 3,141,629 3,286,851 3 ,350,000 3,350,000 Office E quipment 389 8 01 1 ,800 1,800
Other Equipment 805,046 1 ,076,210 8 62,410 862,410 Streets, Alleys and Sidewalks 1,001,029 95 8,785 1 ,007,200 1 ,057,200

216City of Costa Mesa, California
puBlIc Works
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283
From Fiscal Year 2021-2022 Through Fiscal Year 2024-2025 Expense by Account
FY 21-22
Actuals
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Proposed
Budget
Public Works DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Consulting 439,104 425,914 436,935 7 69,269 Engineering and Architectural 1 ,693 4,994 8 ,500 8,500 External Rent 9 35 7, 212 14,900 14 ,900
Internal Rent Central Services 3 ,359 4 ,415 4,564 4 ,564 Internal Rent Postage 4 ,764 4 ,055 3,432 3 ,432 Internal Rent - Maintenance 5 9,500 5 9,500 5 9,500 59,500 Internal Rent - Repl Cost 2 69,856 2 69,856 2 69,856 269,856 Internal Rent - Fuel 6 2,947 6 8,741 86,700 8 6,700 Internal Rent Genl Liability 699,861 699,861 699,861 6 99,861 Internal Rent Workers’ Comp 222,848 222,848 243,571 2 43,571 Internal Rent Unemployment 9, 658 9, 658 9, 658 9,658 Taxes and Assessments 2 6,977 7 9,614 61 ,800 61 ,800 Other Costs 72 1 52 - -
Subtotal Maintenance & Operations $ 11,661,486 $ 11,882,339 $ 11,286,487 $ 11,743,821

Fixed Assets
Other Equipment $ 3 9,830 $ 4 1,786 $ 7, 90 0 $ 7, 90 0 Subtotal Fixed Assets $ 39,830 $ 41,786 $ 7,900 $ 7,900

Total Public Works Department $ 19,517,456 $ 20,413,479 $ 22,457,898 $ 23,659,001 Proposed Budget for
Fiscal Year 2024-2025
217 City of Costa Mesa, California 284
Non-Departmental
Non-
Departmental
285
For a ccounting a nd b udgeting p urposes o nly, N on-Departmental s erves a s a c ost c enter t hat b udgets c harges and a ppropriations t hat a re n ot a ssigned o r chargeable t o a s pecific d epartment o r function. I t is c ategorized a s a General Government Support function.

Costa Mesa City CouncilMay 14, 2024

Costa Mesa City Council
May 14, 2024