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
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
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