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
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
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
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 413 - Golf Course Improvement
Investment Earnings $ 4,546 $ 10,573 $ - $ - 0% GASB 31 Market Value Adjustmnt (18,093) (4,318) - - 0% Golf Course Operations 163,020 159,695 110,000 110,000 0% Total Fund 413 $ 149,474 $ 165,951 $ 110,000 $ 110,000 0% Fund 415 - Measure M2 Competitive
Fund 416 - Measure M2 Fairshare
Measure “M2” Fairshare $ 3,096,611 $ 3,453,031 $ 3,010,812 $ 3,871,148 29% Investment Earnings 41,711 92,748 - - 0%
GASB 31 Market Value Adjustmnt (147,423) (39,696) - - 0% Total Fund 416 $ 2,990,899 $ 3,506,083 $ 3,010,812 $ 3,871,148 29%
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
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