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
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
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
(1) In Fiscal Year 2022-23, the City changed the budgeting methodology for professional development. Only executive professional development included in the employee MOUs is included in this account. Other professional development such as training, licenses and certificates are accounted for under maintenance and operations.
(2) In Fiscal Year 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 statements.
3City of Costa Mesa, California