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
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
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
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