Agenda packet — Costa Mesa City Council, May 13, 2025 (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 13, 2025
*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.

Closed Captioning is available via the Zoom option in English and Spanish.

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1 REGULAR CITY COUNCIL AND HOUSING
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Agenda May 13, 2025
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/89982812676?pwd=oX6BGzSScr92QUVyg1m0SN8HSTnoqj.1 Or sign into Zoom.com and “Join a Meeting”
Enter Webinar ID: 899 8281 2676/ Password: 772583
• 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 2 minutes, or as otherwise directed.

Participate via telephone:

Call: 1 669 900 6833 Enter Webinar ID: 899 8281 2676/ Password: 772583 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 2 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].

Any written communications, photos, or other materials for copying and distribution to the City Council that are 10 pages or less, can be e-mailed to [email protected], submitted to the City Clerk’s Office on a flash drive, or mailed to the City Clerk’s Office. Kindly submit materials to the City Clerk AS EARLY AS POSSIBLE, BUT NO LATER THAN 12:00 p.m. on the day of the meeting.

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

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Agenda May 13, 2025
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.

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. This includes items submitted for the overhead screen during the meeting. Items submitted for the overhead screen should be 1 page and provided to the City Clerk prior to the start of the meeting. 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. Las agendas y los informes se pueden ver en español en el sitio web de la Ciudad en
https://www.costamesaca.gov/trending/current-agendas/spanish-city-council-agendas.

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Agenda May 13, 2025
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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Agenda May 13, 2025
SPECIAL CLOSED SESSION - 4:00 P.M.

CALL TO ORDER

ROLL CALL
PUBLIC COMMENTS Members of the public are welcome to address the City Council only on those items on the Closed Session agenda. Each member of the public will be given a total of three minutes to speak on all items on the Closed Session agenda.

CLOSED SESSION ITEMS:

1. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to California Government Code Section 54957.6, (a) Agency Designated Representative: Cecilia Gallardo-Daly, Assistant City Manager Name of Employee Organization: Costa Mesa Police Association (CMPA)

2. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to California Government Code Section 54957.6, (a) Agency Designated Representative: Cecilia Gallardo-Daly, Assistant City Manager Name of Employee Organization: Costa Mesa Police Management Association (CMPMA)

3. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to California Government Code Section 54957.6, (a) Agency Designated Representative: Cecilia Gallardo-Daly, Assistant City Manager Name of Employee Organization: Costa Mesa City Employees Association (CMCEA)

4. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to California Government Code Section 54957.6, (a) Agency Designated Representative: Cecilia Gallardo-Daly, Assistant City Manager Name of Employee Organization: Costa Mesa Confidential Unit

5. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATION OF LITIGATION - ONE CASE
Pursuant to California Government Code Section 54956.9 (d)(2), Potential Litigation.

6. PUBLIC EMPLOYEE APPOINTMENT
Pursuant to California Government Code Section 54957(b)(1) Title: Interim City Manager

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Agenda May 13, 2025

REGULAR STUDY SESSION MEETING OF THE CITY COUNCIL
MAY 13, 2025 – 5:00 P.M.

JOHN STEPHENS
Mayor

MANUEL CHAVEZ ANDREA MARR Mayor Pro Tem - District 4 Council Member - District 3

ARLIS REYNOLDS LOREN GAMEROS Council Member - District 5 Council Member - District 2

JEFF PETTIS MIKE BULEY Council Member - District 6 Council Member - District 1

KIMBERLY HALL BARLOW CECILIA GALLARDO-DALY City Attorney Assistant City Manager

CALL TO ORDER

ROLL CALL
STUDY SESSION ITEM:

1. FISCAL YEAR 2025-26 PROPOSED BUDGET STUDY SESSION 25-298 RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2025-26 Proposed All Funds Budget of $ 224.4 million, with a General Fund component of $ 186.9 million, and provide feedback and direction to staff in advance of final adoption of the budget by June 30, 2025.

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 Appropriation by Account All Funds

5. Summary of Appropriation by Account General Fund

6. Summary of Appropriation by Department All Funds

7. Summary of Appropriation by Department General Fund

8. Proposed Budget FY 2025-26

9. Current Projects List
Attachments:

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Agenda May 13, 2025

ADJOURNMENT

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7 CITY OF COSTA MESA
Agenda Report
77 Fair Drive
Costa Mesa, CA 92626
File #: 25-298 Meeting Date: 5/13/2025
TITLE:

FISCAL YEAR 2025-26 PROPOSED BUDGET STUDY SESSION
DEPARTMENT: CITY MANAGER’S OFFICE, FINANCE DEPARTMENT
PRESENTED BY: CECILIA GALLARDO DALY, ACTING CITY MANAGER, CAROL

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

Conduct a Study Session regarding the Fiscal Year 2025-26 Proposed All Funds Budget of $224.4 million, with a General Fund component of $186.9 million, and provide feedback and direction to staff in advance of final adoption of the budget by June 30, 2025.

BACKGROUND:

The Fiscal Year 2025-26 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 carefully 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.

The current uncertainty regarding potential impacts of United States policies on global, domestic, and local economic conditions presents a challenging environment for both consumers and businesses.

As a result, it is prudent to anticipate some slowdown in revenues leading into Fiscal Year 2025-26, particularly in Sales Tax and Transient Occupancy Tax, while Property Tax is expected to continue to experience modest growth. During the development of the Fiscal Year 2025-26 budget, the City diligently worked to balance the anticipated decline in revenues due to economic uncertainties and the expected increase in cost for goods and services. However, you will find that, despite the decline in revenue and increase in costs, this carefully prepared budget ensures that services and programs will continue to be provided for its residents and business community.

Guiding Principles
The guiding principles that inspired the recommendations for the FY 2025-26 Proposed 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.”

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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.

The recommendations contained in the FY 2025-26 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 2025-26 Proposed Budget is, “Focused. Efficient. Resilient.” Staff will stay focused on the City’smission to serve its community; be efficient in all services delivered, while being resilient to the changing economic conditions. This budget fully funds for the Homeless and Behavioral Health Program, Information Technology Replacement Fund, Self-Insurance Fund, and the Equipment Replacement Fund to allow Departments to achieve shared goals in addressing our most pressing needs and concerns.

Funding requests contained in the FY 2025-26 Proposed Budget help to further stabilize or enhance critical City operations to better serve the public, and/or provide City employees with the essential 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 resources to achieve Council’s goals.

Overview of FY 2025-26 Proposed All Funds Budget
The Fiscal Year 2025-26 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 $224.4 million, a decrease of $15.4 million, or 6 percent compared to the Fiscal Year 2024-25 Adopted Budget of $239.8 million. Table 1 illustrates these amounts.

Table 1 - Proposed Budget - All Funds
The All-Funds Budget for the City includes both governmental and proprietary funds. Governmental

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The All-Funds Budget for the City includes both governmental and proprietary funds. Governmental funds include the General Fund, Special Revenue funds and Capital Projects funds. The Special Revenue Funds are the 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). Some of these funds receive ongoing revenue streams, while some are one-time competitive grants and require careful monitoring and record keeping. Proprietary funds are internal service funds that account for the City’s equipment replacement, self-insurance and information technology replacement.

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 allotted 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’sGeneral 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 Fiscal Year 2025-26 Proposed All Funds Budget of $224.4 million, a decrease of 6 percent from the previous adopted year, consists of an increase in the operating budget and decreases in both transfers out and the capital project budget to ensure a balanced budget.

Operating Budget
The FY 2025-26 total proposed operating budget for All Funds is $204.1 million, an increase of $4.9 million, or 2 percent compared to the FY 2024-25 Adopted Budget of $199.3 million. The FY 2025-26 All Funds Proposed Operating Budget is comprised of several changes including:

General Fund
· A salaries and benefit budget increase of $133,286 in the Police Department for a full-time Custody Officer.
· $59,915 increase in the Police Department Operating Budget that includes gun range maintenance, mobile data connection services for first responders, and public safety health counseling services.
· $163,908 decrease in the Police Department as a result of the relocation of the Placentia Ave evidence warehouse to a City owned facility.
· A budget reallocation of $1,500 transferring 3SI Security Systems from the Information Technology Department to the Police Department budget.
· $40,750 increase in the Information Technology Department for evidence and internal affairs software to support the Police Department.
· $50,000 increase in the Fire and Rescue Department for firefighters’ Personal Protective

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Equipment, and training for Emergency Operations Center, and Telecommunications Staff. · $35,000 increase in the Public Works Department for bus shelter pressure washing. · $50,000 increase for the Economic & Development Department to support the lease agreement for the Airport Loop Drive facility, which serves as the office location for the City’s Code Enforcement Officers.
· $36,950 increase for the City Attorney annual contractual agreement. · $65,000 increase in the City Manager Department’sHuman Resources Division to enhance the background screening process for public safety-related positions and to support organization-wide workplace reviews.
· $1.8 million increase to the annual CalPERS retirement plan payment. · $140,000 decrease in the City Manager Department’s City Clerk Division for bi-annual elections.

Other Funds
· $2.3 million increase in Measure M2 Fairshare (Fund 416) to utilize annual allocations towards eligible street and road projects.
· The Gas Tax (Fund 201) has a $120,000 budget increase to support tree trimming and a $720,590 reallocation from the General Fund for street sweeping costs. · Appropriates year five of the Arts and Culture Master Plan (Fund 130) in the amount of $416,990, which is a budget increase of $23,495 from FY 2024-25, for various free art experiences for the community, such as ARTVenture, Art Crawl, and Park Performances. · $319,950 increase in the Self Insurance Fund (602) for insurance premiums. · $600,000 decrease in RMRA Gas Tax Funds (Fund 251) due to Fiscal Year 2024-25 utilization of fund balance leaving $2.9 million towards street projects.

Transfers Out
The total transfers out decreased by $6.9 million from the FY 2024-25 Adopted Budget due to the “Emergency Exception” clause of the Capital Asset Needs Ordinance under Section 2-209.2 (a)(2), Economic Downturn.

Transfers Out from the General Fund totals $2.8 million to the Information Technology Replacement Fund (Fund 603). This amount is comprised of $474,901 towards the Citywide Computer Replacement Program, $1.2 million towards year one of a ten-year depreciation schedule for the replacement of major software programs and salaries and benefits.

Transfers Out from Other Funds totals $750,000. This represents a budget allocation of $750,000 State Grant Funding from the Department of Health Care Services in the State Grant Fund (Fund 231) into the Housing Authority Fund (Fund 222) to support the City’s Homeless Programs.

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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’sMunicipal Code Section 2-209.4, 1.5% of General Fund revenues is allocated to the Information Technology Replacement Fund (ITRF) to provide funding for the City’simmediate and future information technology needs, including those identified in the Information Technology Strategic Plan (ITSP). In FY 2025-26 Proposed Budget, $2.8 million will be funded from the General Fund for the Citywide Computer Replacement Program, depreciation and staffing salaries and benefits related to the ITSP.

Capital Budget
For the proposed Capital Improvement Program (CIP) budget, staff is requesting an emergency exception to the 5% General Fund contribution towards the Capital Assets Needs (CAN) for FY 2025 -26. Public Works will be utilizing fund balance in the Capital Improvement Program (Fund 401) to fund $2.2 million in projects in the Proposed FY 2025-26 Capital Improvement Program (Fund 401).

The proposed all-funds Capital Improvement Program (CIP) budget of $16.7 million is a decrease of $11.2 million, or 40 percent, from the adopted FY 2024-25 budget. In addition to the $16.7 million, the Capital Budget includes a $12.0 million Fire Station #2 Reconstruction project that will be funded through a future bond financing. A comprehensive detail of the Proposed CIP Budget was presented to the City Council at the April 22, 2025 Study Session and is contained in further detail in the CIP section of the FY 2025-26 Proposed Budget Book. A few key capital projects include:
· Adams Avenue Active Transportation Improvements - Multipurpose Trails · Harbor Boulevard Rehabilitation Project (RMRA funds)
· Park Security Lighting Replacement
· Bicycle and Pedestrian Infrastructure Improvements
· Clean Mobility Options Program - On-Demand Transit Services · Pedestrian Safety Festival
· Fire Station #2 Reconstruction
FY 2025-26 Proposed General Fund Budget Overview
The Proposed FY 2025-26 General Fund expenditure budget is a balanced budget and totals $186.9 million. This reflects a decrease of $3.0 million, or 2 percent, from the FY 2024-25 Adopted Budget of $189.9 million.

Table 2 is a summary of the Proposed FY 2025-26 General Fund Revenue and Expenditure Budget.

Table 2 - General Fund Revenue and Expenditure

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General Fund Revenue Highlights
The FY 2025-26 Proposed Budget for Total General Fund Revenues for all funds totals $186.9 million, a decrease of $3.0 million, or 2 percent reduction from the FY 2024-25 Adopted Budget.

Economic and consumer challenges that impacted Sales Tax in FY 2024-25 continue to present potential headwinds in FY 2025-26 at the City, County, and State levels, and therefore have the biggest impact to overall City revenues. These funds typically are used to cover public safety, parks and community services, development services, and other activities and programs for residents. The Fiscal Year budget commencing July 1, 2025, will be balanced without the use of reserves.

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Graph 1 - General Fund Revenue Estimates by Category
Sales and Use Tax: Sales tax is the largest revenue category in Costa Mesa and is estimated at $75.1 million for FY 2025-26, a reduction of $6.5 million, or an 8 percent decrease from the FY 2024- 25 Adopted Budget. General economic uncertainty due to the potential impact of tariffs on businesses and consumers, coupled with persistent inflation, and slower growth, could lead to a continued reduction in spending in such areas as automobiles, general consumer goods, and home renovations.

Property Tax: All combined Property Tax revenues are estimated at $63.0 million, reflecting a 4 percent growth over the prior fiscal year budget. Despite continued higher interest rates and limited supply, the competitiveness in the housing market continues to show resilience in terms of assessed values and number of home sales.

Transient Occupancy Tax (TOT): Hotel tax revenues are estimated at $9.8 million next year, reflecting a 3 percent decrease to FY 2024-25 Adopted Budget. There is an anticipation of a potential slowdown in general consumer spending, and a reduction in international visitors to California. In addition, persistent inflation and economic uncertainty impact consumer confidence, discretionary income and savings levels, potentially impacting the travel and leisure segment of consumer spending.

Fees and Charges: Fees and Charges are estimated at $13.2 million, a decrease of $84,084, while Plan Check fee revenues are $1.8 million in FY 2025-26. Staff is proposing a consumer price index (CPI) increase of 3.5% to certain fees and proposing a credit card processing fee of 2.7%.

Measure Q Retail Cannabis Business Tax: On November 3, 2020, voters approved the “City of Costa Mesa Retail Cannabis Tax and Regulation”Measure, also known as Measure Q, which allows cannabis retail storefront and delivery uses. City Council voted to adopt a 7 percent tax on cannabis retail businesses. The FY 2025-26 Proposed Budget includes an estimated $3.6 million in cannabis taxes, an increase of $195,583, or 6 percent from FY 2024-25. To date the City has approved over 20 retail storefront and non-storefront businesses. Also, as previously approved by the City Council, the Proposed Budget has two restricted special revenue funds that are financed by the cannabis retail

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Proposed Budget has two restricted special revenue funds that are financed by the cannabis retail tax: The Arts and Culture Master Plan Fund (130) and First Time Homebuyers Fund (140).

FY 2025-26 General Fund Budget Expenditure Highlights
The Proposed General Fund Budget for FY 2025-26 reflects total expenditures of $186.9 million. Of this amount, $137.4 million is in salaries and benefits, which represents an increase of $4.2 million, or 3 percent, from the FY 2024-25 adopted operating budget of $133.1 million. The General Fund transfer of $5.9 million to the Equipment Replacement Fund was reclassified from a transfer out to an internal rent category for consistency reporting purposes. The remaining $2.8 million represents the Transfers Out to the Information Technology Fund as described earlier. The FY 2025-26 Proposed Budget for expenditures includes the following significant items:
· A $2.8 million allocation to ensure compliance with the IT Information Technology needs municipal code requirement of 1.5% of the General Fund revenue. · A $1.8 million increase in the annual required CalPERS contributions. · An additional $159,819 in funding for medical, dental and vision benefits and $2.3 million in compensation increase as per contractual MOU requirements. · The continuation of the $4.3 million vacancy factor (negative appropriation). · No use of General Fund Reserves to balance the General Fund.

Graph 2 - General Fund Total Appropriations by Department Table 3 - General Fund Budget by Department

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Department
FY 2020-21
Actual
FY 2021-22
Actuals
FY2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted
FY 2025-26
Proposed
City Council 644,712$ 867,909$ 834,337$ 750,577$ 874,089$ 954,143$ City Manager* 6,068,680 6,505,480 7,573,363 8,902,755 9,594,377 9,613,227 City Attorney 968,029 958,775 988,108 977,061 1,086,750 1,123,700 Finance 3,578,756 3,811,155 4,271,188 4,416,583 6,073,764 6,296,502 Parks and Community
Services 4,004,589 6,379,328 7,371,372 9,753,352 9,037,068 9,101,830 Information Technology 3,760,148 4,104,946 5,133,365 5,567,967 6,402,558 6,570,716 Police 48,905,944 53,504,411 55,874,470 62,005,909 61,919,751 62,820,471 Fire and Rescue 29,042,315 32,298,517 33,480,396 35,159,635 37,772,922 38,903,466 Economic & Development
Services 5,581,596 7,522,770 8,229,755 9,082,786 9,911,803 9,695,734 Public Works 17,794,769 19,517,456 20,413,479 23,101,963 23,659,001 22,553,602 Non-Departmental 29,862,096 27,397,679 32,457,225 23,423,354 23,562,076 19,222,214 Total 150,211,634$ 162,868,426$ 176,627,058$ 183,141,942$ 189,894,159$ 186,855,605$ *City Manager's Department includes City Clerk, Human Resources, and Risk Management Staffing Levels
On April 1, 2025, the City implemented its soft hiring freeze of employees outside of public safety.

The FY 2025-26 Proposed Budget includes 599 full-time employees, representing a net decrease of 3 full-time equivalent positions.

Table 4 - Budgeted Citywide Staffing Levels

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The Proposed Budget includes 1.0 new Custody Officer position in the Police Department. This position is vital to managing the workload of the City’scurrent jail staff. Custody Officers are needed for the booking and transporting of arrestees to the Orange County Jail. This one additional Custody Officer will alleviate staffing challenges, promote safety, and reduce overtime costs.

Commitment to Public Safety
The FY 2025-26 Proposed Budget allocates $101.7 million as the City’scommitment to public safety, comprising both the Police and Fire Departments. Public safety budgets account for approximately 54 percent of the General Fund Proposed Budget, with 34 percent allocated to the Police Department and 21 percent to the Fire and Rescue Department. Of the 599 citywide full-time personnel, approximately 38 percent are sworn officers.

The Police Department budget includes 142 full-time sworn personnel, with one new non-sworn Custody Officer in the proposed budget. Additionally, the Police Department manages the entire Animal Services and Enforcement Program.

The Police Department’ssalaries and benefits budget increased by a net of $1.0 million, primarily 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 to account for its average vacancy rate.

The Fire and Rescue Department consists of 85 full-time sworn personnel. Its salaries and benefits budget increased by a net of $1.1 million, largely due to labor contractual agreements and retirement costs.

May 6, 2025 City Council Meeting
At the May 6, 2025, City Council meeting, City Council requested additional information for their consideration in the review of the FY 25-26 Proposed Budget. This included review of contracts, bringing forward alternatives to the CAN, additional CIPs to defer, consideration of restoring the 2.5% CIP allocation to the Golf Course Fund, and a review of fees at the Tennis Center. These items will be addressed in the May 13, 2025, presentation.

ALTERNATIVES:

The City Council can provide alternative direction to staff on the FY 2025-26 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 2025-26 Proposed Operating Budget. Staff will be bringing the FY 2025-26 Proposed Operating Budget forward to a Public Hearing on June 3, 2025, for additional feedback or final adoption. An additional Study Session can be held on Tuesday, June 10, 2025, if needed, with a second alternative final adoption date of Tuesday, June 17, 2025, if desired.

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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 2025-26 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 2025-26 Proposed Budget.

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 2025-26 Proposed Budget creates a solid foundation for “Focused.Efficient. Resilient.”

Page 11 of 11 ends

18 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
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 - -
Management Analyst* 1.00 - - - -
Total City Council 10.00 8.00 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 1.00 1.00 1.00 1.00
Administrative Assistant - 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 2.00 2.00 2.00 Central Services Supervisor 1.00 - - - -
City Clerk 1.00 1.00 1.00 1.00 1.00
Community Outreach Worker ^ 2.00 2.00 7.00 7.00 6.00 Community Outreach Supervisor 1.00 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 1.00
Energy and Sustainability Service Manager - - 1.00 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 2.00 2.00 2.00 2.00 2.00 Human Resources Analyst ^ 4.00 4.00 4.00 4.00 3.00 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 1.00
Management Analyst 3.00 3.00 4.00 4.00 4.00
Neighborhood Improvement Manager 1.00 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 3.00 3.00 3.00
Real Property Manager - 1.00 - - -
Senior Management Analyst 1.00 3.00 2.00 2.00 1.00
Senior Code Enforcement Officer ^ 1.00 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 2.00 - - -
Multimedia Specialist - 2.00 2.00 2.00
Website Coordinator/ Programmer Analyst I ^ 1.00 1.00 1.00 1.00 - Total City Manager’s Office 37.00 43.00 49.00 49.00 45.00 *Constituent Services staff transferred in City Manager’s Office * Energy and Sustainability Service Manager transferred in from Public Works ^ FY 2025/26 Proposed reduction of one FTE
1City of Costa Mesa, California

ATTACHMENT 1
19 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
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 4.00 4.00 4.00 4.00 4.00 Accounting Supervisor 1.00 1.00 - - -
Administrative Assistant (CON) 1.00 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 Business License Inspector - 1.00 1.00 1.00 1.00 Buyer 3.00 2.00 2.00 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00 Financial Analyst 1.00 2.00 2.00 2.00 2.00 Finance Manager - 1.00 1.00 1.00 1.00
Finance Officer- Accounting - - 1.00 1.00 1.00 Finance Officer- Payroll (CON) - - 1.00 1.00 1.00 Finance Officer- Purchasing - - 1.00 1.00 1.00 Finance Officer- Revenue - - 1.00 1.00 1.00 Payroll Coordinator 1.00 1.00 1.00 1.00 1.00 Payroll Supervisor 1.00 1.00 - - -
Permit Processing Specialist 1.00 1.00 1.00 1.00 1.00 Purchasing Supervisor 1.00 1.00 - - -
Revenue Supervisor 1.00 1.00 - - -
Senior Accountant 1.00 1.00 1.00 1.00 1.00 Senior Budget Analyst 2.00 2.00 2.00 2.00 2.00 Senior Management Analyst 1.00 -
Total Finance Department 24.00 25.00 26.00 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 -
Community Outreach Worker - 1.00 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 - - - -
Office Specialist II* 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator* 5.00 4.00 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 8.00 Recreation Supervisor 2.00 3.00 3.00 3.00 3.00 Senior Management Analyst - 1.00 1.00 1.00 1.00 Senior Recreation Supervisor 2.00 2.00 2.00 2.00 2.00 Total Parks and Community Svcs Department 18.00 25.00 26.00 26.00 26.00 *One Recreation Coordinator transferred to PD Adopted FY 23/24 * One position has been defunded in FY 25/26

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
20 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 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 1.00 Programmer Analyst II 4.00 4.00 4.00 4.00 4.00 Senior Management Analyst - 1.00 1.00 1.00 1.00 Senior Programmer Analyst 4.00 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 20.00 22.00 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 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Account Specialist II 1.00 1.00 1.00
Animal Services Coordinator 1.00 1.00 1.00 Animal Control Officer 2.00 3.00 3.00 3.00 3.00 Animal Control Supervisor - 1.00 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 7.00 7.00 7.00 7.00 7.00 Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 1.00 2.00 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 4.00 4.00 4.00 4.00 4.00 Custody Officer - 10.00 10.00 10.00 11.00
Custody Supervisor - 1.00 1.00 1.00 1.00
Electronics Technician 1.00 1.00 1.00 1.00 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 0.50 Management Analyst 1.00 - - - -
Office Specialist II 1.00 1.00 1.00 1.00 1.00 Park Ranger 6.00 6.00 7.00 7.00 7.00
Permit Processing Specialist - 1.00 1.00 1.00 3City of Costa Mesa, California

21 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 107.00 107.00 107.00 107.00 107.00 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 1.00 Police Sergeant 22.00 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 2.00 3.00 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 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 0.50 Total Police Department 221.50 238.00 242.00 242.00 243.00

* 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 1.00 Assistant Fire Chief/Community Risk Reduction - non
sworn - 1.00 1.00 1.00 1.00
Assistant Fire Marshal 1.00 2.00 2.00 2.00 2.00 Fire Marshal 1.00 - - - -
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Division Chief - Administration 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 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 1.00 Fire Engineer 18.00 18.00 18.00 18.00 18.00 Fire Protection Specialist 4.00 3.00 3.00 3.00 3.00 Firefighter 42.00 42.00 42.00 42.00 42.00
Management Analyst 1.00 - - - -
Office Specialist II 1.00 1.00 1.00 1.00 1.00 Senior Manager Analyst 1.00 1.00 1.00 1.00 Telecommunications Manager * 0.50 0.50 0.50 0.50 0.50 Total Fire Department 96.50 97.00 97.00 97.00 97.00 * Emergency Services Manager & Telecommunications Manager shared between Police Department and Fire and Rescue Department*

4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
22 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed

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 4.00 4.00 4.00 Chief of Code Enforcement * - 1.00 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 7.00 7.00 7.00 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 1.00 1.00 1.00 1.00 Office Specialist II * 1.00 1.00 1.00 1.00 1.00 Permit Processing Specialist 3.00 3.00 3.00 3.00 3.00 Planning and Sustainable Development Manager - 1.00 2.00 2.00 2.00 Plan Checker 1.00 - - - -
Plan Check Engineer 2.00 3.00 3.00 3.00 3.00 Principal Planner 2.00 2.00 2.00 2.00 2.00 Senior Code Enforcement Officer 1.00 2.00 2.00 2.00 2.00 Senior Combination Inspector 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 2.00 2.00 2.00 2.00 Senior Planner 1.00 2.00 3.00 3.00 3.00
Total Development Services Department 48.00 50.00 53.00 53.00 53.00 *One position has been defunded in FY 25/26

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 1.00 Associate Engineer 7.00 8.00 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 Deputy Director of Public Works - 1.00 1.00 1.00 1.00 Energy and Sustainability Service Manager 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 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 5City of Costa Mesa, California

23 Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 2.00 Lead Maintenance Worker 6.00 7.00 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 4.00 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 - - - -
Senior Engineer * 3.00 4.00 4.00 4.00 4.00 Senior Maintenance Technician 1.00 - - - - Senior Maintenance Worker 6.00 6.00 6.00 6.00 6.00 Senior Management Analyst 1.00 2.00 2.00 2.00 2.00 Storekeeper 2.00 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 75.00 80.00 79.00 79.00 79.00

* Energy and Sustainability Service Manager transferred to City Manager’s Office FY 23/24 Adopted * One position has been defunded in FY 25/26
Total Full-time Employees 550.00 588.00 602.00 602.00 599.00

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

City Council 0.50 - - - -
City Manager’s Office 10.95 8.32 8.32 8.32 8.32 Finance Department - - 0.75 0.75 0.75
Parks and Community Services 70.16 63.82 62.57 62.57 62.57 Information Technology Department 0.50 - - - - Police Department 18.86 16.86 14.75 22.25 22.25 Fire and Rescue Department 2.25 2.25 2.25 2.25 2.25 Development Services Department 5.34 5.34 5.34 5.34 5.34 Public Works Department 6.25 5.50 6.00 6.00 6.00

Total Part-time FTEs 114.81 102.09 99.98 107.48 107.48

Total Citywide FTEs 664.81 702.81 701.98 709.48 706.48 6 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
24 7City of Costa Mesa, California 25
All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund $ 177,491,471 $ 184,490,064 $ 189,894,159 $ 186,855,606 -2%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax $ 16,000 $ 132,412 $ 2 38,300 $ 2 42,200 2% Total Fund 130 $ 16,000 $ 132,412 $ 238,300 $ 242,200 2% Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 2 38,300 $ 2 42,200 2%
Cannabis Q Bus Tax 1 6,000 1 32,412 - - 0%
Total Fund 140 $ 16,000 $ 132,412 $ 238,300 $ 242,200 2% Fund 150 - Disaster Fund
Operating Transfers In 6 37,856 - - - 0%
Other County Grants/Programs 306,283 - - - 0%
Total Fund 150 $ 944,139 $ - $ - $ - 0%
Fund 201 - Gas Tax
Investment Earnings $ 1 16,514 $ 209,088 $ - $ - 0%
GASB 31 Market Value Adjustmnt (4 6,049) 14 0,331 - - 0% Gasoline Tax - Section 2103 9 16,823 1 ,023,298 9 98,927 1 ,023,777 2% Gasoline Tax - Section 2105 640,351 682,428 6 98,377 716,150 3% Gasoline Tax - Section 2106 406,599 439,467 4 45,387 458,786 3% Gasoline Tax - Section 2107.1 872,692 9 23,725 954,427 977,383 2% Gasoline Tax - Section 2107.5 1 0,000 1 0,000 20,000 10,000 - 50% Other Reimbursements - 167,874 - - 0%
Total Fund 201 $ 2,916,929 $ 3,596,212 $ 3,117,118 $ 3, 186,096 2% Fund 203 - Air Quality
Investment Earnings $ 6 ,644 $ 10 ,571 $ - $ - 0%
Air Quality Improvement Fees 1 77,214 1 50,191 14 5,800 14 5,800 0% GASB 31 Market Value Adjustmnt ( 2,801) 6,940 - - 0%
Total Fund 203 $ 181,057 $ 167,702 $ 145,800 $ 145,800 0% Fund 204 - American Rescue Plan
Investment Earnings $ 2 08,050 $ 1 66,876 $ - $ - 10 0% American Rescue Plan 4,802,856 3 ,620,652 2,972,172 - - 100% Total Fund 204 $ 5,010,906 $ 3,787,528 $ 2,972,172 $ - 100% 1City of Costa Mesa, California

ATTACHMENT 2
26 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 40,000 $ 123,856 $ 20,000 $ 20,000 0% Investment Earnings 24,201 34,543 - - 0%
HOME Invest. Partnership Grant 137,581 930,233 509,260 376,014 -26% GASB 31 Market Value Adjustmnt (9,084) 3,752 - - 0% Total Fund 205 $ 192,698 $ 1,092,383 $ 529,260 $ 396,014 -25%

Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ - $ 30,900 $ - $ - 0%
Community Dev. Block Grant $ 1,794,310 $ 619,833 $ 1,360,506 $ 874,288 -36% Investment Earnings 609 4 - - 0%
Total Fund 207 $ 1,794,919 $ 650,738 $ 1,360,506 $ 874,288 -36%

Fund 213 - Supplemental Law Enforcement Services (SLESF) Investment Earnings $ 887 $ (33) $ - $ - 0%
Citizens’ Option Public Safety 284,819 321,103 331,480 332,622 0% GASB 31 Market Value Adjustmnt (365) 292 - - 0% Total Fund 213 $ 285,341 $ 321,361 $ 331,480 $ 332,622 0%

Fund 216 - Rental Rehabilitation Program
Investment Earnings $ 4,655 $ 6,975 $ - $ - 0% GASB 31 Market Value Adjustmnt (1,818) 4,318 - - 0% Total Fund 216 $ 2,837 $ 11,293 $ - $ - 0%

Fund 217 - Narcotics Forfeiture
Investment Earnings $ 28,497 $ 38,985 $ - $ - 0% Asset Forfeiture - Treasury 76,487 125,118 - - 0% GASB 31 Market Value Adjustmnt (10,745) 23,516 - - 0% Total Fund 217 $ 94,240 $ 187,619 $ - $ - 0%

Fund 220 - Office of Traffic Safety
Other Federal Grants $ 259,141 $ 170,219 $ - $ - 0% Total Fund 220 $ 259,141 $ 170,219 $ - $ - 0%

Fund 230 - Federal Grants
Investment Earnings $ 32,757 $ 78,150 $ - $ - 0% Other Federal Grants 826,056 31,179 6,033,090 6,382,000 6% Local Law Enforcemnt Blk Grnt 108,137 5,638 - - 0% Other State Grants - 47,310 - - 0%
Other County Grants/Programs - 83,009 - - 0% Total Fund 230 $ 966,950 $ 245,286 $ 6,033,090 $ 6,382,000 6%

Fund 231 - State Grants
Other State Grants $ 1,075,470 $ 2,994,375 $ 350,490 $ 375,000 7% Beverage Container Program 159,969 - - - 0% Total Fund 231 $ 1,235,439 $ 2,994,375 $ 350,490 $ 375,000 7%

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
27 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 232 - Federal Grants
State/Local Partnership Grant $ - $ 50,000 $ - $ - 0% Other Governmental Agencies - 63,602 500,000 500,000 0% Investment Earnings (4) 78 - - 0%
Total Fund 230 $ (4) $ 113,680 $ 500,000 $ 500,000 0%

Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 158,361 $ 297,830 $ - $ - 0% Gasoline Tax - RMRA 2,510,541 2,902,974 2,878,935 2,951,612 3% GASB 31 Market Value Adjustmnt (66,616) 198,542 - - 0% Total Fund 251 $ 2,602,286 $ 3,399,347 $ 2,878,935 $ 2,951,612 3%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Investment Earnings $ 52,806 $ 66,926 $ - $ - 0% Park Development Fees 158,327 142,598 100,000 100,000 0% GASB 31 Market Value Adjustmnt (19,612) 36,908 - - 0% Total Fund 208 $ 191,520 $ 246,433 $ 100,000 $ 100,000 0%

Fund 209 - Drainage Fees
Investment Earnings $ 37,174 $ 53,870 $ - $ 2,339 0% Drainage Assessment Fees 76,516 81,806 100,000 100,000 0% GASB 31 Market Value Adjustmnt (14,462) 32,291 - - 0% Measure “M2” Regional Grant 107,327 - - - 0% Total Fund 209 $ 206,555 $ 167,968 $ 100,000 $ 102,339 2%

Fund 214 - Traffic Impact Fees
Investment Earnings $ 98,890 $ 120,724 $ - $ - 0% Traffic Impact Fees 601,330 39,292 1,500,000 600,000 -60% GASB 31 Market Value Adjustmnt (38,513) 69,611 - - 0% Other Reimbursements 7,167 - - - 0%
Total Fund 214 $ 668,873 $ 229,627 $ 1,500,000 $ 600,000 -60%

Fund 401 - Capital Outlay
Investment Earnings $ 401,158 $ 726,432 $ - $ - 0% GASB 31 Market Value Adjustmnt (184,930) 477,293 - - 0% Other Federal Grants 190,599 2,972 - - 0%
Other Governmental Agencies - 150,000 - - 0% Other Reimbursements 64,585 9,254 - - 0%
Other - 26,598 - - 0%
Total Revenues $ 471,412 $ 1,392,551 $ - $ - 0% Operating Transfers In $ 13,482,325 $ 7,194,994 $ 6,849,994 $ - -100% Total Other Financing Sources $ 13,482,325 $ 7,194,994 $ 6,849,994 $ - -100% Total Fund 401 $ 13,953,737 $ 8,587,545 $ 6,849,994 $ - -100%

3City of Costa Mesa, California

28 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 5,052 $ 9,124 $ 4,000 $ 4,000 0% Unsecured Property Tax 12 12 12 12 0%
Supplemental Property Tax 17 11 11 11 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 758 1,284 - - 0%
GASB 31 Market Value Adjustmnt (307) 870 - - 0% Total Fund 409 $ 5,535 $ 11,303 $ 4,026 $ 4,026 0%

Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 10,243 $ 15,440 $ 12,260 $ 12,260 0% Unsecured Property Tax 10 10 11 11 0%
Supplemental Property Tax 14 9 11 11 0%
Homeowners Property Tax 1 1 2 2 0%
Delinquent Tax - Penalties/Int 0 0 1 1 0%
Investment Earnings 1,723 2,844 - - 0%
GASB 31 Market Value Adjustmnt (695) 1,888 - - 0% Total Fund 410 $ 11,297 $ 20,193 $ 12,285 $ 12,285 0%

Fund 413 - Golf Course Improvement
Investment Earnings $ 10,573 $ 15,581 $ - $ - 0% Golf Course Operations 159,695 179,443 110,000 110,000 0% GASB 31 Market Value Adjustmnt (4,318) 9,183 - - 0% Total Fund 413 $ 165,951 $ 204,207 $ 110,000 $ 110,000 0% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 197,743 $ 680,760 $ 385,000 $ - -100% Total Fund 415 $ 197,743 $ 680,760 $ 385,000 $ - -100%

Fund 416 - Measure M2 Fairshare
Investment Earnings $ 92,748 $ 176,465 $ - $ - 0% Measure “M2” Fairshare 3,453,031 3,489,746 3,871,148 3,982,472 3% GASB 31 Market Value Adjustmnt (39,696) 119,330 - - 0% Total Fund 416 $ 3,506,083 $ 3,785,541 $ 3,871,148 $ 3,982,472 3% Fund 417 - Jack Hammett Sports Complex Capital Improvement Investment Earnings $ 3,766 $ 9,809 $ - $ - 0% Jack Hammett Field Rental 150,750 165,000 165,000 - -100% GASB 31 Market Value Adjustmnt (1,600) 7,527 - - 0% Total Fund 417 $ 152,915 $ 182,336 $ 165,000 $ - -100%

Fund 420 - Park Land Acquisition
Operating Transfers In $ - $ 384,576 $ - $ - 100% Investment Earnings $ - $ 1,516 $ - $ - 0%
GASB 31 Market Value Adjustmnt $ - $ 5,866 $ - $ - 0% Total Fund 420 $ - $ 391,958 $ - $ - 100%
4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
29 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 133,510 $ 193,338 $ 52,313 $ 52,313 0% Sale of Automotive Equipment 57,220 118,453 - - 0% Sale of Other Equipment 10,739 59,764 - - 0% Automotive Equipment, Rental 5,442,580 5,846,393 5,901,286 5,901,286 0% GASB 31 Market Value Adjustmnt (56,771) 117,420 - - 0% Other Governmental Agencies 159,985 - - - 0% Damage to City Property 160 10,000 - - 0%
Other Reimbursements 41,402 - - - 0%
Total Revenues $ 5,788,825 $ 6,345,367 $ 5,953,599 $ 5,953,599 0% Operating Transfers In $ 1,003,556 $ 170,000 $ - $ - 0% Total Other Financing Sources $ 1,003,556 $ 170,000 $ - $ - 0% Total Fund 601 $ 6,792,381 $ 6,515,367 $ 5,953,599 $ 5,953,599 0%

Fund 602 - Self Insurance Fund
Investment Earnings $ 279,402 $ 452,080 $ - $ - 0% Unemployment Premiums 80,180 80,180 80,180 80,180 0% General Liability Premiums 2,072,221 2,072,221 2,072,221 2,392,171 15% Workers’ Compensation Premiums 2,689,915 2,939,914 2,939,914 2,939,914 0% GASB 31 Market Value Adjustmnt (125,604) 283,642 - - 0% Settlements Revenue 1,326,382 - - - 0%
Total Revenues $ 6,322,496 $ 5,828,037 $ 5,092,315 $ 5,412,265 6% Operating Transfers In $ 1,648,622 $ 432,039 $ - $ - 0% Total Other Financing Sources $ 1,648,622 $ 432,039 $ - $ - 0% Total Fund 602 $ 7,971,118 $ 6,260,076 $ 5,092,315 $ 5,412,265 6% Fund 603 - IT Replacement Fund
Investment Earnings $ 138,353 $ 248,493 $ - $ - 0% GASB 31 Market Value Adjustmnt (63,678) 174,489 - - 0% Total Revenues $ 74,675 $ 422,981 $ - $ - 0%
Operating Transfers In $ 3,558,484 $ 3,114,347 $ 2,856,000 $ 2,797,836 -2% Total Other Financing Sources $ 3,558,484 $ 3,114,347 $ 2,856,000 $ 2,797,836 -2% Total Fund 603 $ 3,633,159 $ 3,537,328 $ 2,856,000 $ 2,797,836 -2%

30 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund
Taxes
Secured Property Tax $ 35,261,400 $ 37,592,131 $ 39,815,092 $ 42 ,215,803 6% Unsecured Property Tax 1,016,809 1 ,091,599 1 ,547,075 1 ,225,024 - 21% Supplemental Property Tax 1 ,460,579 9 33,133 996,508 996,508 0% Homeowners Property Tax 150,046 145,287 1 68,295 1 68,295 0% Delinquent Tax - Penalties/Int 5 4,884 6 8,540 72 ,539 72 ,539 0% Property Transfer Tax 6 50,153 995,403 1,139,605 1,139,605 0% Property Tax In-Lieu of VLF 14,849,078 15,639,656 1 6,734,432 17,154,400 3% Sales Tax 79,851,289 7 6,400,160 80,063,389 7 3,654,333 -8% Sales Tax - Prop 172 1 ,396,896 1,396,143 1,504,501 1,395,843 -7 % Transient Occupancy Tax 9, 830,790 1 0,150,696 10,136,373 9 ,843,276 - 3% Electric Utility Franchise Tax 1 ,656,995 1,781,661 1 ,756,995 1 ,859,611 6% Cable TV Franchise Tax 847,709 722,645 8 38,557 8 38,557 0% PEG Cable TV Franchise Tax 13 5,439 1 72,565 164,416 164,416 0% Gas Utility Franchise Tax 327,14 4 3 92,610 412,610 412,610 0% Business License Tax 9 68,351 7 07,121 940,807 940,807 0% Solid WasteHauler Frnchise Tax 3 ,126,945 3 ,473,321 3,502,756 3,603,384 3% Cannabis X Bus Tax 5 09,858 5 14,354 5 59,684 70 8,201 27% Cannabis Q Bus Tax 3 97,342 2 ,416,215 2,860,000 2 ,907,066 2% Total Taxes $ 152,491,707 $ 154,593,240 $ 163,213,634 $ 159,300,278 -2% Licenses and Permits
Dog Licenses $ 7 3,371 $ 6 3,545 $ 7 4,066 $ 7 4,066 0% Fire Permits 93 ,393 7 7,610 9 1,872 10 1,542 1 1% Fire Construction Permits 119,791 10 1,680 2 20,000 243,155 1 1% Building Permits 2 ,587,460 2,318,788 2,533,211 3 ,344,210 3 2% Electrical Permits 324,207 2 15,770 265,887 2 93,872 1 1% Plumbing/Mechanical Permits 316,283 2 32,545 281,108 3 18,505 13 % Street Permits 8 86,935 881,628 865,248 9 08,510 5 % Special Business Permits 215 - 4 30 4 30 0%
Cannabis X Bus Permit 1 68,316 273,236 1 84,990 1 91,465 4% Cannabis Q Bus Permit ( 65,196) - 114,436 1 18,441 3% Home Occupation Permits 2 1,903 1 5,901 25,963 25,963 0% Operator’s Permits 3 ,075 9, 406 2 ,500 2 ,500 0%
Self-Haul Permit 47,588 4 0,600 3 6,000 3 7,260 4%
Other Permits 3 6,593 37,897 40,308 40,308 0%
Total Licenses and Permits $ 4,613,934 $ 4 ,268,606 $ 4,736,019 $ 5,700,227 20% 1City of Costa Mesa, California

ATTACHMENT 3
31 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)

Fines and Forfeitures
Municipal Code Violations $ 116,974 $ 83,752 $ 175,000 $ 175,000 0% Vehicle Code Violations 296,652 215,612 293,588 293,588 0% Parking Citations 757,007 980,277 803,503 803,503 0% Red-Light Violation 19,649 17,678 30,000 30,000 0% Total Fines and Forfeitures $ 1,190,282 $ 1,297,319 $ 1,302,091 $ 1,302,091 0%

Use of Money and Property
Investment Earnings $ 759,426 $ 1,167,635 $ 500,000 $ 500,000 0% GASB 31 Market Value Adjustmnt (323,833) 779,833 - (500,000) 100% Int. Earned on Lease Payments 88,312 113,866 88,493 88,493 0% Buildings/Grounds, Rental 249,717 250,879 260,000 260,000 0% Downtown Community Center,Rent 11,883 22,021 21,758 21,758 0% Balearic Community Center,Rent 3,902 11,831 12,573 12,573 0% N Hertzog Comm Center, Rent 36,971 107,158 128,122 128,122 0% Senior Center, Rental - 140 - - 100%
Field Rental 87,566 148,210 102,573 202,311 97% Tennis,Rental 63,708 73,816 100,000 100,000 0% 3175 Airway Rental 125,940 125,940 132,276 - -100% Golf Course Operations 3,349,260 3,717,380 3,925,073 4,205,161 7% Bus Shelter Advertising 66,503 55,419 89,832 89,832 0% Total Use of Money and Property $ 4,519,355 $ 6,574,128 $ 5,360,700 $ 5,108,250 -5%

Other Government Agencies
Other Federal Grants $ 59,321 $ 838,889 $ 53,354 $ 53,354 0% Motor Vehicle In-Lieu Tax 115,307 138,951 115,307 177,378 54% Peace Offcrs. Stand./Training 36,781 28,253 30,300 30,300 0% Beverage Container Program - - 30,000 31,050 4% Mattress Recycling Council 11,910 9,000 10,500 10,500 0% Reimb. of Mandated Costs 478,211 252,485 55,000 55,000 0% Other State Grants 376,134 618,821 350,000 350,000 0% Other County Grants/Programs 280,357 294,107 230,000 230,000 0% Other Governmental Agencies 20,619 49,577 21,625 21,625 0% Total Other Govt. Agencies $ 1,378,640 $ 2,230,083 $ 896,086 $ 959,207 7%

33 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Total Fees and Charges $ 10,535,531 $ 11,931,983 $ 13,097,122 $ 13,181,206 1% Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ 25,000 $ 25,000 0%
Sponsorship 29,000 61,000 60,000 60,000 0% Donations 51,257 75,006 75,000 75,000 0%
Construction Permit Insp. Fees 163,875 158,745 165,000 180,000 9% Damage to City Property 93,583 160,899 100,000 100,000 0% Civil Subpoena Costs 17,748 18,433 14,407 14,407 0% Settlements Revenue 104,436 113,012 20,000 20,000 0% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 19,523 11,752 24,000 24,840 4% Other Reimbursements 707,187 789,620 470,000 470,000 0% Nonoperating Income - Other 1,399,669 1,368,045 - - 100% Sale of Other Equipment 688 - 100 100 0%
Other 140,057 (89,923) 300,000 300,000 0% Total Other Revenues $ 2,762,022 $ 2,701,588 $ 1,288,507 $ 1,304,347 1% Total Revenues $ 177,491,471 $ 183,596,946 $ 189,894,159 $ 186,855,606 -2%

Other Financing Sources
Operating Transfers In $ - $ 888,618 $ - $ - 100% Total Other Financing Sources $ - $ 888,618 $ - $ - 100% Total Fund 101 $ 177,491,471 $ 184,485,564 $ 189,894,159 $ 186,855,606 -2%

Fund 150 - Disaster Fund
Other County Grants/Programs 306,283 - - - 0% Total Revenues $ 306,283 $ - $ - $ - 0%
Operating Transfers In $ 637,856 $ - $ - $ - 0% Total Other Financing Sources $ 637,856 $ - $ - $ - 0% Total Fund 150 $ 944,139 $ - $ - $ - 0%
4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
34 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ ( 4,019,104) $ (4 ,346,404) Salaries & Wages 501001 - - - 1,977,205
Regular Salaries - Sworn 501100 24,891,294 26,301,467 2 9,128,806 2 9,599,752 Regular Salaries - Non-Sworn 501200 25,890,986 31,150,967 3 8,283,412 38,090,340 Regular Salaries - Part-Time 501300 4,963,839 5,724,714 4 ,861,995 5 ,023,463 Overtime 501400 7,301,625 8 ,314,837 4,904,449 4,904,449 Accrual Payoff - Excess Max. 501500 541,110 5 57,926 1 91,128 1 91,128 Vacation/Comp. Time Cash Out 501600 464,941 520,372 303,980 303,980 Holiday Allowance 501700 8 26,850 971,160 932,453 979,119 Separation Pay-Off 501800 2 61,777 391,598 145,776 145,776 Other Compensation 501900 3,205,954 3,961,466 4 ,413,193 4,366,638 Furloughs 502200 - - - -
Cafeteria Plan 505100 10,683,909 12 ,229,132 1 4,135,042 1 4,267,153 Medicare 505200 1,048,895 1,191,314 9 97,507 1,114,701 Retirement 505300 34,093,546 3 6,028,770 3 9,958,637 41,726,930 Longevity 505400 1 63,174 460,619 1,193,739 1 ,199,525 Executive Prof Development 505500 67 ,958 74,626 84,617 10 9,526 Auto Allowance 505600 42,878 3 8,415 48,300 48,300
Unemployment 505800 4 3,086 26 ,854 80,020 80,020
Workers’ Compensation 505900 1,799,941 2,225,102 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1,890,617 1 ,900,907 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 118,182,378 $ 132,070,247 $ 140,311,097 $ 144,448,746 Maintenance and Operations
Stationery and Office 510100 $ 212,483 $ 220,970 $ 2 19,150 $ 219,650 Multi-Media, Promos, Subscrpt. 510200 904,077 8 78,106 658,689 658,689 Small Tools and Equipment 510300 5 29,189 8 41,094 25 5,307 255,092 Uniforms and Clothing 510400 4 23,828 4 64,528 3 92,250 422,250 Safety and Health 510500 1 ,231,785 736,134 6 58,622 6 58,622 Maintenance and Construction 510600 9 11,564 1,155,456 6 93,250 7 17,250 Agriculture 510700 72,627 10 1,227 97,000 97,000
Fuel 510800 814,745 7 04,695 5 01,400 701 ,400
Electricity - Buildings & Fac. 515100 7 84,284 8 86,363 580,020 580,020 Electricity - Power 515200 327,999 3 64,680 2 81,800 2 81,800 Electricity - Street Lights 515300 1 ,164,347 1 ,237,221 1,000,000 1,000,000 Gas 515400 1 10,225 6 4,014 4 5,400 4 5,400
Water - Domestic 515500 109,822 61,352 76,100 76,100 Water - Parks and Parkways 515600 697,303 805,573 8 59,100 8 59,100 Waste Disposal 515700 235,223 2 71,191 2 62,462 2 62,462 Janitorial and Housekeeping 515800 5 76,922 5 86,380 6 92,143 6 92,143 Postage 520100 - - - -
Legal Advertising/Filing Fees 520200 243,938 223,108 329,600 329,600 Advertising and Public Info. 520300 1 7,074 2 3,582 1 6,300 1 6,300 Telephone/Radio/Communications 520400 969,758 1 ,017,966 7 99,566 8 10,089 Business Meetings 520500 61,757 9 7,076 51,580 51,580 1City of Costa Mesa, California

ATTACHMENT 4
35 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Maintenance and Operations (Continued)
Mileage Reimbursement 520600 1,336 1,735 3,300 3,300 Dues and Memberships 520700 195,854 212,695 208,712 208,712 Board Member Fees 520800 45,900 50,200 49,700 49,700 Professional Development 520900 610,924 706,234 652,827 672,827 Buildings and Structures 525100 482,281 439,094 366,250 376,913 Landscaping and Sprinklers 525200 3,339,988 3,449,870 3,400,500 3,520,500 Underground Lines 525300 - - - -
Automotive Equipment 525400 213,771 464,611 262,500 464,728 Office Furniture 525600 119 11,614 2,000 2,000 Office Equipment 525700 65,930 80,576 66,631 66,631 Other Equipment 525800 1,205,151 1,397,437 941,650 941,650 Streets, Alleys and Sidewalks 525900 958,785 1,726,929 1,777,790 1,812,790 Employment 530100 33,423 20,399 26,000 26,000 Consulting 530200 3,529,443 3,869,110 4,033,093 3,757,822 Legal 530300 1,699,949 1,947,474 2,843,500 2,880,450 Engineering and Architectural 530400 411,362 384,122 557,912 557,912 Financial & Information Svcs. 530500 595,842 683,969 1,078,750 1,078,750 Medical and Health Inspection 530600 180,027 192,811 228,100 228,100 Public Safety 530700 2,518,150 2,875,287 3,186,420 3,252,920 Recreation 530800 339,997 433,038 633,620 645,620 Sanitation 530900 39,950 46,960 1,200 1,200
Principal Payments 535100 2,171,129 2,254,849 3,738,983 3,738,983 Interest Payments 535200 1,121,165 996,717 1,156,448 1,156,448 External Rent 535400 573,343 805,389 1,079,650 965,742 Grants, Loans and Subsidies 535500 2,008,996 2,147,134 2,179,910 2,124,914 Depreciation 535600 1,120,805 1,532,452 1,325,000 2,475,000 Internal Rent Central Services 535800 58,772 66,875 99,722 99,722 Internal Rent Postage 535900 128,396 151,327 111,334 111,334 Internal Rent - Maintenance 536100 884,887 884,887 884,887 884,887 Internal Rent - Repl Cost 536200 4,021,116 4,385,219 4,514,999 4,514,999 Internal Rent - IT Replacement 536300 - - - - Internal Rent - Fuel 536400 532,950 573,094 501,400 501,400 Internal Rent Genl Liability 536500 2,072,246 2,072,221 2,072,221 2,392,171 Internal Rent Workers’ Comp 536600 2,690,073 2,939,914 2,939,914 2,939,914 Internal Rent Unemployment 536700 80,183 80,180 80,180 80,180 General Liability 540100 1,611,556 2,047,044 1,762,301 2,082,251 Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 106,184 - 195,200 195,200 Taxes and Assessments 540700 319,196 337,358 196,200 196,200 Contingency 540800 46,656 2,926,444 550,000 550,000 Other Costs 540900 88,362 3,711 1,948 1,948
Assistance 545300 - - - -
Acquisition Costs 545500 - - - -
Emergency Protective Measure 580200 8,077 29,125 - - Subtotal Maintenance and Operations $ 46,511,225 $ 53,968,821 $ 52,189,891 $ 54,303,765 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
36 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fixed Assets
Land 590100 $ - $ - $ - $ -
Buildings and Structures 590400 - - - -
Automotive Equipment 590500 239,273 709,476 1,905,000 1,441,000 Office Furniture 590600 3,199 42,847 12,900 12,900 Office Equipment 590700 21,206 4,515 - -
Other Equipment 590800 2,395,332 2,660,333 4,863,718 3,927,409 Loss on Disposal of Assets 599100 85,228 32,779 - - Nonoperating Expenses - Other 599400 - - - - Capital Replacement Reservce 599500 - - - -
Subtotal Fixed Assets $ 2,744,239 $ 3,449,950 $ 6,781,618 $ 5,381,309

Transfers Out
Transfers Out 595100 $ 24,465,843 $ 14,857,218 $ 12,631,498 $ 3,547,836 Subtotal Transfers Out $ 24,465,843 $ 14,857,218 $ 12,631,498 $ 3,547,836

TOTAL APPROPRIATIONS - ALL FUNDS $ 191,903,685 $ 204,346,236 $ 211,914,104 $ 207,681,656

3City of Costa Mesa, California

37 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ (4,019,104) $ (4 ,346,404) Salaries & Wages - - - 1,977,205
Regular Salaries - Sworn 24,608,500 26,037,765 28,854,649 2 9,325,600 Regular Salaries - Non-Sworn 2 3,677,179 29,170,030 35,747,113 3 5,588,157 Regular Salaries - Part-Time 4,805,058 5 ,585,102 4,640,621 4,848,561 Overtime 6,989,413 7, 927,468 4, 822,473 4 ,828,573 Accrual Payoff - Excess Max. 530,043 545,763 186,128 186,128 Vacation/Comp. Time Cash Out 4 60,136 509,827 3 02,980 3 02,980 Holiday Allowance 8 09,749 963,606 9 18,390 9 65,235
Separation Pay-Off 260,916 373,419 145,376 145,376
Other Compensation 3 ,165,286 3 ,913,768 4, 358,438 4, 312,649 Cafeteria Plan 10 ,248,439 11,807,771 13,576,180 13,735,999 Medicare 1,004,736 1,148,592 95 6,800 1 ,067,500
Retirement 33,260,085 35,049,145 3 8,857,777 4 0,623,510 Longevity 163,174 460,619 1,193,739 1 ,192,161
Executive Prof Development 64,805 75,341 8 0,912 10 5,786 Auto Allowance 42,878 3 8,415 48,300 48,300
City Contrib - Retiree Medical 1,890,617 1 ,900,907 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 111,981,013 $ 125,507,538 $ 133,130,772 $ 137,367,315 Maintenance and Operations
Stationery and Office $ 210,675 $ 2 20,515 $ 213,650 $ 214,150 Multi-Media, Promos, Subscrpt. 8 65,626 8 09,815 5 84,389 5 84,389 Small Tools and Equipment 5 13,392 7 90,764 2 40,366 2 40,151 Uniforms and Clothing 4 15,320 4 58,854 388,250 418,250 Safety and Health 1 ,208,106 6 59,605 658,122 658,122
Maintenance and Construction 523,872 4 82,693 3 28,250 3 28,250 Agriculture 72,627 10 1,227 9 7,000 9 7,000
Electricity - Buildings & Fac. 7 84,284 8 86,363 580,020 580,020 Electricity - Power 327,999 3 64,680 2 81,800 2 81,800
Electricity - Street Lights 1 ,164,347 1,237,221 1,000,000 1,000,000 Gas 1 10,225 6 4,014 4 5,400 4 5,400
Water - Domestic 109,822 61,352 76,100 76,100
Water - Parks and Parkways 697,303 805,573 8 59,100 8 59,100 Waste Disposal 209,379 232,704 261,462 261,462
Janitorial and Housekeeping 576,010 5 85,629 6 90,243 6 90,243 Legal Advertising/Filing Fees 243,938 2 22,392 3 11,600 3 11,600 Advertising and Public Info. 1 2,762 1 9,168 14 ,300 14 ,300 Telephone/Radio/Communications 969,758 1 ,017,966 7 99,566 8 10,089 Business Meetings 61,757 95,653 51,080 51,080
Mileage Reimbursement 1,336 1 ,735 3,300 3,300
Dues and Memberships 1 93,796 203,828 2 04,712 2 04,712 1City of Costa Mesa, California

ATTACHMENT 5
38 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 40,600 41,800 41,300 41,300 Professional Development 579,670 658,644 644,141 664,141 Buildings and Structures 375,600 405,414 242,250 276,913 Landscaping and Sprinklers 3,332,511 3,446,847 3,400,500 3,400,500 Automotive Equipment - 2,159 - -
Office Furniture 119 11,614 2,000 2,000
Office Equipment 65,721 80,190 66,431 66,431 Other Equipment 1,202,871 1,061,746 927,150 927,150 Streets, Alleys and Sidewalks 958,785 1,726,929 1,057,200 371,610 Employment 33,423 20,399 26,000 26,000
Consulting 2,444,309 2,909,759 3,015,431 2,890,160 Legal 1,699,949 1,944,321 2,843,050 2,880,000 Engineering and Architectural 411,362 384,122 547,848 547,848 Financial & Information Svcs. 595,842 683,969 1,078,750 1,078,750 Medical and Health Inspection 180,027 192,811 228,100 228,100 Public Safety 2,335,873 2,818,556 3,136,420 3,202,920 Recreation 294,586 372,935 504,220 504,220
Sanitation 950 960 1,200 1,200
Principal Payments 2,171,129 2,486,391 3,450,000 3,450,000 Interest Payments 999,864 941,676 1,067,905 1,067,905 External Rent 573,343 805,389 1,079,650 965,742 Grants, Loans and Subsidies 1,690,397 1,304,743 1,287,994 1,287,994 Internal Rent Central Services 58,772 66,875 99,722 99,722 Internal Rent Postage 128,396 151,305 110,792 110,792 Internal Rent - Maintenance 884,300 884,300 884,300 884,300 Internal Rent - Repl Cost 4,020,556 4,384,659 4,514,439 4,514,439 Internal Rent - Fuel 532,950 573,094 501,400 501,400 Internal Rent Genl Liability 2,069,184 2,069,259 2,069,259 2,389,209 Internal Rent Workers’ Comp 2,651,490 2,910,749 2,938,441 2,938,441 Internal Rent Unemployment 79,122 79,264 79,687 79,687 Taxes and Assessments 117,092 211,642 96,200 96,200 Contingency 18,240 457,722 500,000 500,000
Other Costs 2,394 3,588 1,600 1,600
Emergency Protective Measure - 29,125 - -
Subtotal Maintenance and Operations $ 39,821,759 $ 43,444,708 $ 44,132,090 $ 43,726,192

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
39 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fixed Assets
Automotive Equipment 3,125 33,187 - -
Office Furniture 3,199 42,847 12,900 12,900
Office Equipment 9,796 4,515 - -
Other Equipment 2,230,179 1,676,877 2,912,398 2,951,363 Subtotal Fixed Assets $ 2,246,299 $ 1,757,426 $ 2,925,298 $ 2,964,263 Transfers Out
Operating Transfers Out $ 22,577,987 $ 12,432,270 $ 9,705,994 $ 2,797,836 Subtotal Transfers Out $ 22,577,987 $ 12,432,270 $ 9,705,994 $ 2,797,836

TOTAL APPROPRIATIONS - GENERAL FUND $ 176,627,058 $ 183,141,942 $ 189,894,154 $ 186,855,606

(1) In Fiscal Year 2023-24, 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 2023-24, 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

40 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
City Council
Salaries and Benefits $ 67 5,296 $ 5 72,515 $ 710,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000
Subtotal City Council $ 834,594 $ 7 50,577 $ 874,089 $ 954,143 City Manager’s Office
Salaries and Benefits
$ 7,439,768 $ 9 ,010,354 $ 10,002,380 $ 10 ,096,235 Maintenance and Operations 4 ,576,213 7,488,942 4 ,667,410 4, 912,360 Fixed Assets 5 5,129 10 0,887 1 6,900 1 6,900
Subtotal City Manager’s Office $ 12,071,110 $ 16,600,184 $ 14,686,690 $ 15,025,495 City Attorney
Maintenance and Operations
988,508 9 77,061 1 ,086,750 1 ,123,700
Subtotal City Attorney $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700 Finance
Salaries and Benefits
$ 3 ,376,822 $ 3 ,578,893 $ 4 ,763,134 $ 4,985,872 Maintenance and Operations 95 5,049 7 98,210 1,273,330 1 ,273,330 Fixed Assets 6 4,339 3 9,480 37,300 787,300
Subtotal Finance $ 4 ,396,210 $ 4,416,583 $ 6,073,764 $ 7 ,046,502 Parks and Community Services
Salaries and Benefits
$ 4,792,258 $ 7 ,058,462 $ 6,520,620 $ 6 ,594,380 Maintenance and Operations 3 ,189,239 3 ,340,631 3 ,252,945 3,267,4 45 Fixed Assets 2 8,526 1 6,647 3 ,800 3,800
Subtotal Parks and Community Services $ 8,010,022 $ 10,415,740 $ 9,777,365 $ 9,865,625 Information Technology
Salaries and Benefits
$ 3 ,641,655 $ 4,141,132 $ 4,579,074 $ 4 ,819,929 Maintenance and Operations 5 68,129 85 8,650 610,670 1,760,670 Fixed Assets 1,784,178 1,370,904 3 ,723,977 2,787,953 Subtotal Information Technology $ 5 ,993,961 $ 6 ,370,686 $ 8,913,721 $ 9,368,552 Police Department
Salaries and Benefits
$ 50,707,995 $ 56,060,741 $ 5 5,284,339 $ 56,296,324 Maintenance and Operations 5,949,971 6,825,972 6 ,763,473 6,234,075 Fixed Assets 380,263 1 ,088,630 993,501 9 93,216
Subtotal Police Department $ 57,038,230 $ 63,975,342 $ 63,041,313 $ 63,523,615 Fire and Rescue Department
Salaries and Benefits
$ 2 7,878,623 $ 29,489,641 $ 31,904,744 $ 3 2,985,288 Maintenance and Operations 5 ,560,602 5 ,644,516 5 ,835,188 5 ,885,188 Fixed Assets 4 1,171 2 5,478 32,990 3 2,990
Subtotal Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466 1City of Costa Mesa, California

ATTACHMENT 6
41 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Development Services
Salaries and Benefits $ 7,580,306 $ 8,452,749 $ 9,689,965 $ 9,454,778 Maintenance and Operations 1,622,919 2,113,323 1,961,283 2,000,455 Fixed Assets 50,190 83,403 28,250 28,250
Subtotal Development Services $ 9,253,415 $ 10,649,476 $ 11,679,498 $ 11,483,483

Public Works
Salaries and Benefits $ 10,139,038 $ 11,744,853 $ 14,244,933 $ 13,565,635 Maintenance and Operations 14,989,958 16,673,276 15,713,101 16,120,329 Fixed Assets 363,163 724,521 1,942,900 1,478,900 Subtotal Public Works $ 25,492,159 $ 29,142,649 $ 31,900,934 $ 31,164,864

Non-Departmental
Salaries and Benefits $ - $ 1,960,907 $ 2,611,000 $ 4,859,345 Maintenance and Operations 7,952,067 9,070,177 11,291,750 11,565,032 Fixed Assets 24,442,397 14,857,218 12,631,498 2,797,836 Subtotal Non-Departmental $ 32,394,464 $ 25,888,302 $ 26,534,248 $ 19,222,213

TOTAL APPROPRIATIONS - ALL FUNDS

Salaries and Benefits $ 118,182,378 $ 132,070,247 $ 140,311,097 $ 144,448,746 Maintenance and Operations $ 46,511,225 53,968,821 52,189,891 54,303,765 Fixed Assets $ 27,210,082 18,307,168 19,413,116 8,929,145

TOTAL APPROPRIATIONS - ALL FUNDS $ 191,903,685 $ 204,346,236 $ 211,914,104 $ 207,681,656 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
42 Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
City Council
Salaries and Benefits $ 67 5,040 $ 5 72,515 $ 710,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000
Subtotal City Council $ 8 34,337 $ 7 50,577 $ 874,089 $ 954,143 City Manager’s Office
Salaries and Benefits $ 5 ,193,982 $ 6 ,353,178 $ 7, 373,716 $ 7, 467,571 Maintenance and Operations 2, 332,910 2,512,292 2,203,759 2 ,128,759 Fixed Assets 46,471 3 7,286 1 6,900 1 6,900
Subtotal City Manager’s Office $ 7,573,363 $ 8,902,755 $ 9,594,375 $ 9,613,230 City Attorney
Maintenance and Operations $ 988,108 $ 9 77,061 $ 1,086,750 $ 1,123,700 Subtotal City Attorney $ 988,108 $ 977,061 $ 1,086,750 $ 1,123,700 Finance
Salaries and Benefits $ 3 ,357,419 $ 3 ,578,893 $ 4 ,763,134 $ 4,985,872 Maintenance and Operations 868,567 7 98,210 1,273,330 1 ,273,330 Fixed Assets 45,202 3 9,480 37,300 3 7,300
Subtotal Finance $ 4,271,188 $ 4,416,583 $ 6,073,764 $ 6,296,502 Parks and Community Services
Salaries and Benefits $ 4,584,432 $ 6 ,883,249 $ 6 ,349,925 $ 6,414,690 Maintenance and Operations 2,758,414 2,860,191 2 ,683,340 2,683,340 Fixed Assets 2 8,526 9,911 3 ,800 3,800
Subtotal Parks and Community Services $ 7,371,372 $ 9,753,352 $ 9,037,065 $ 9 ,101,830 Information Technology
Salaries and Benefits $ 2,836,023 $ 3,807,287 $ 3 ,997,911 $ 4 ,126,819 Maintenance and Operations 5 13,164 528,121 5 60,670 560,670 Fixed Assets 1,784,178 1 ,232,559 1,843,977 1 ,883,227 Subtotal Information Technology $ 5,133,365 $ 5,567,967 $ 6, 402,558 $ 6,570,716 Police Department
Salaries and Benefits $ 4 9,964,843 $ 55,153,482 $ 5 4,639,286 $ 55,642,500 Maintenance and Operations 5 ,668,692 6 ,527,658 6 ,328,283 6,226,075 Fixed Assets 240,936 324,768 9 52,181 951,896
Subtotal Police Department $ 55,874,470 $ 62,005,909 $ 61,919,750 $ 62,820,471 1City of Costa Mesa, California

ATTACHMENT 7
43 Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fire and Rescue Department
Salaries and Benefits $ 27,878,623 $ 29,489,641 $ 31,904,744 $ 32,985,288 Maintenance and Operations 5,560,602 5,644,516 5,835,188 5,885,188 Fixed Assets 41,171 25,478 32,990 32,990
Subtotal Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

Development Services
Salaries and Benefits $ 7,050,680 $ 7,841,123 $ 8,872,867 $ 8,606,798 Maintenance and Operations 1,138,327 1,158,259 1,010,686 1,060,686 Fixed Assets 40,748 83,403 28,250 28,250
Subtotal Development Services $ 8,229,755 $ 9,082,786 $ 9,911,803 $ 9,695,734

Public Works
Salaries and Benefits $ 8,489,354 $ 9,867,265 $ 11,907,281 $ 11,487,471 Maintenance and Operations 11,882,339 13,230,159 11,743,821 11,058,231 Fixed Assets 41,786 4,540 7,900 7,900
Subtotal Public Works $ 20,413,479 $ 23,101,963 $ 23,659,002 $ 22,553,602

Non-Departmental
Salaries and Benefits $ 1,950,617 $ 1,960,907 $ 2,611,000 $ 4,859,345 Maintenance and Operations 7,952,067 9,030,177 11,245,082 11,565,032 Transfers Out 22,554,541 12,432,270 9,705,994 2,797,836 Subtotal Non-Departmental $ 32,457,225 $ 23,423,354 $ 23,562,076 $ 19,222,213

TOTAL APPROPRIATIONS - GENERAL FUND

Salaries and Benefits $ 111,981,013 $ 125,507,538 $ 133,130,772 $ 137,367,315 Maintenance and Operations 39,821,759 43,444,708 44,132,090 43,726,192 Fixed Assets 2,246,299 1,757,426 2,925,298 2,964,263 Transfers Out 22,577,987 12,432,270 9,705,994 2,797,836

TOTAL APPROPRIATIONS - GENERAL FUND $ 176,627,058 $ 183,141,942 $ 189,894,154 $ 186,855,606 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
44 PROPOSED

OPERATING &

CAPITAL

IMPROVEMENT
BUDGET
2025 - 2026

FISCAL YEAR
45 46

CITY OF COSTA MESA,

CALIFORNIA
Proposed Operating and
Capital Improvement Budget
FISCAL YEAR 2025-2026
Prepared By the Finance Department
Lori Ann Farrell Harrison
City Manager
Carol Molina
Finance Director
47 TABLE OF

CONTENTS

BUDGET MESSAGE
2 C ity Council Goals

GENERAL INFORMATION
10 O rganization Chart
11 H istory of Costa Mesa
16 M iscellaneous Statistics
17 B udget Guide
18 B udget Process
20 F inancial and Budget Policies

SUMMARIES OF FINANCIAL DATA
28 B udget Overview
34 A ll Funds Revenues and Sources of Funds
39 G eneral Fund Revenues and Sources of Funds
Revenue Summaries – All Funds
43 S ales and Use Tax
44 P roperty Tax
45 T ransient Occupancy Tax
46 F ranchise Fees
47 B usiness License
48 L icenses and Permits
49 F ines and Forfeitures
50 U se of Money and Property
51 F ees and Charges for Services
52 S chedule of Interfund Transfers
Appropriations Summaries – All Funds
53 T otal Appropriations (Including Transfers) – Graphs 54 S ummary of Appropriations by Department/by Category – All Funds 56 S ummary of Appropriations by Account – All Funds
City of Costa Mesa, California
48 TABLE OF

CONTENTS
Appropriations Summaries – General Fund
59 T otal General Fund Appropriations (including Transfers) Graphs 60 S ummary of Appropriations by Department/by Category – General Fund 62 S ummary of Appropriations by Department by Account – General Fund 65 F our-Year Personnel Summary by Department
71 C ity Council
77 City Manager’s Office
95 City Attorney’s Office
101 F inance Department
115 P arks and Community Services Department
133 I nformation Technology Department
143 Po lice Department
159 F ire and Rescue Department
173 E conomic & Development Services Department
193 Pu blic Works Department
215 Non -Departmental

CAPITAL IMPROVEMENT PROGRAM
222 C apital Improvement Program Overview

COSTA MESA HOUSING AUTHORITY
280 C osta Mesa Housing Authority Overview
282 T otal Resources and Appropriations

APPENDIX
287 D escription of Funds & Fund Types
292 G lossary of Budget Terms
297 A cronyms
300 C omputation of Legal Debt Margin
301 A ssessed Valuation Last 10 Fiscal Years
304 D escription of City’s Current Debt Obligations
305 S chedule of Debt Service Requirements to Maturity
City of Costa Mesa, California
49 Proposed Budget for
Fiscal Year 2025-2026
City of Costa Mesa, California
50 Budget Message
BUDGET

MESSAGE
51 City Council Goals
In April 2025, 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
52 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
53 California Society of Municipal
Finance Officers
Certificate of Award

Operating Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Costa Mesa
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 7, 2025

Ernie Reyna James Russell-Field, Chair
2024 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting Proposed Budget for
Fiscal Year 2025-2026
4 City of Costa Mesa, California 54

PRESENTED TO
City of Costa Mesa
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
5City of Costa Mesa, California
Budget
Message
55 Finance Department
City of Costa Mesa, California
12/23/2024
The Government Finance Officers Association
of the United States and Canada
The Certificate of Recognition for Budget Preparation is presented by the Government Finance Officers Association to those individuals who have been instrumental in their government unit achieving a Distinguished Budget Presentation Award. The Distinguished Budget Presentation Award, which is the highest award in governmental budgeting, is presented to those government units whose budgets are judged to adhere to program standards.
presents this

CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION
to
Date:

Executive Director
Proposed Budget for
Fiscal Year 2025-2026
6 City of Costa Mesa, California 56
General Information

GENERAL

INFORMATION
57 City of Costa Mesa, California
58 CITY LEADERSHIP

CITY COUNCIL

CITY OFFICIALS
City Manager
City Attorney
Finance Director
Director of Parks and Community Services
Director of Information Technology
Chief of Police
Fire Chief
Director of Economic & Development Services
Director of Public Works
Lori Ann Farrell Harrison
Kimberly Barlow
Carol Molina
Brian Gruner
Steve Ely
Ronald Lawrence
Daniel Stefano
Carrie Tai
Raja Sethuraman

MANUEL CHAVEZ

MAYOR PRO TEM
DISTRICT 4

MIKE BULEY

COUNCIL MEMBER
DISTRICT 1

LOREN GAMEROS

COUNCIL MEMBER
DISTRICT 2

ARLIS REYNOLDS

COUNCIL MEMBER
DISTRICT 5

JOHN STEPHENS
MAYOR

ANDREA MARR

COUNCIL MEMBER
DISTRICT 3

JEFF PETTIS

COUNCIL MEMBER
DISTRICT 6
9City of Costa Mesa, California
general
InforMatIon
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/41/39/48 /32 /i255/41/44/45 /34 /66
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Proposed Budget for
Fiscal Year 2025-2026
60 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 alongside 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. The City currently has an area of 16.8 square miles and the population has increased to 109,423 as of July 2024.

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 Nordstroms, 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. 11City of Costa Mesa, California
general
InforMatIon
61 Community Economic Profile
2025
The City of Costa Mesa is a dynamic and diverse community located in the heart of Orange County, California. Encompassing approximately 16.8 square miles, Costa Mesa is just one mile from the Paciﬁc Ocean and boasts a strategic location with convenient access to major freeways, John Wayne Airport, and regional transit systems. With a population of over 110,000, Costa Mesa is known for its distinct blend of urban edge, suburban comfort, and coastal proximity.

Costa Mesa continues to prioritize smart growth, innovation, and sustainability through strategic planning, infrastructure investment, and community engagement. The City actively supports small businesses, facilitates development through its digital permitting systems, and partners with stakeholders to attract and retain quality employers. With its distinctive neighborhoods, active public spaces, and a forward- looking approach to economic development, Costa Mesa remains one of Southern California’s most vibrant places to live, work, and do business. 12 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
62 Democrat (36.1)
Republican (33.6)
American Independent (4.7)
Green (0.5)
Libertarian (1.6)
Peace & Freedom (0.5)
Misc. (0.3)
No Party Preference (22.7)
Livingin Costa Mesa
Voters
Sales & Rental Rates
Income & Education
Costa Mesa serves as a regional hub for commerce, culture, and creativity. It is home to the world- renowned South Coast Plaza, which generates more than $2 billion in annual retail sales, making it one of the highest-grossing shopping centers in the United States. The City also features premier arts and performance venues including Segerstrom Center for the Arts, South Coast Repertory, and the Orange County Museum of Art, reinforcing its identity as the “City of the Arts.” These cultural assets, combined with an electric mix of independent retailers, global brands, and innovative restaurants, make Costa Mesa a magnet for residents, tourists, and entrepreneurs alike.

Climate
The climate is characterized by mild winters,
warm summers, moderate rain fall, and generally
year-round sunshine.

Average Temperature:

January high 66, low 48
July high 77, low 65
Average Rainfall: 12 inches, 65% humidity
Population
Population forecasts provide a modest growth in
population as redevelopment facilitates additional
housing.

Population: 109,423
Average Household Size: 2.52
Median Age: 36.5
Average Family Size: 3.27
2024 Dept. Finance E-5 form and US ACS 5-yr
Property Sales Prices
2023 2024
Homes
Highest $4,100,000 $4,699,999
Lowest $755,000 $950,000
Median $1,330,050 $1,53,5000
Condominiums
Highest $1,775,000 $3,000,000
Lowest $465,000 $505,000
Median $807,000 $885,000
2024 Torelli Realty
Average Asking Rental Rates
April 2024 April 2025
Studio $1,730 $2,170
One-Bedroom $2,365 $2,537
Two-Bedroom $2,809 $3,163
Three-Bedroom NA $3,917
Costar 4/2024 & 2025
2023 2024
Income
Median Household $103,891 $110,073
Education
Graduate/ Professional
Degree

12.7%
Bachelor's Degree 30.9%
US ACS 5 yr est.

OCvote.gov
13City of Costa Mesa, California
general
InforMatIon
63 Workingin Costa Mesa
The City has a robust and diverse economic base anchored by sectors such as retail, hospitality, education, design, construction, healthcare, and professional services. Costa Mesa is also a regional employment center, with over 80,000 jobs concentrated within its borders and a daytime population that exceeds its number of residents. The local workforce is highly educated and skilled, with strong representation in both creative and technical ﬁelds, beneﬁting from proximity to institutions like Orange Coast College and Vanguard University.

Industries
Development ProjectsMajor Retail Centers
Educational Institutions
Notable Employers

17.7% Education 9.4% Finance 2.9% Wholesale
Trade

17.4% Professional
Services 8.4% Manufacturing 1.9% Information

12.1% Arts 7.7% Construction 0.9% Agriculture

11.1% Retail 3.4% Transportation
& Warehousing 7.2% Other
Newport Mesa Unified
Schools District
Elementary Schools 14
Junior High Schools 2
High Schools 4
Private Schools 16
Orange Coast
Community College
Vanguard University
US ACS 5 year
• El Pollo Loco Intermediate, Inc
• Experian Information Solutions
• Coast Community College District
• Orange Coast Community College
• Automobile Club of Southern California
• Deloitte and Touche LLP
• Anduril
• Vans
Annual Business Survey - Small Businesses
Number of Small Businesses Share of Population Share of Small Businesses Costa Mesa 4,578 3.47% 5.33%
Orange County 85,955 100% 100%
Shopping Center Visits
2023
Visits
2024
South Coast Plaza 13.9M 14M
Harbor Center 5.2M 6.9M
Costa Mesa Shopping Square 3.9M 4M
Metro Pointe at South Coast 3.8M 3.6M
Mesa Center 2.9M 3M
Costa Mesa Courtyards 2.2M 2.2M
The Triangle 1.7M 1.8M
The Shops at Mesa Verde 1.6M 1.7M
The LAB 1.5M 1.5M
17th St. Promenade 1.3M 1.4M
The Camp 1.2M 1.4M
Placer.ai
Proposed: 1,050 unit Apartment
Hive Live - 3333 Susan St
Proposed: Homekey 2 - Convert Motel to Units
1400 Bristol
Proposed: 40 unit Condominium
Victoria Place - 220 Victoria St
Proposed: 142 for-sale units
Former TBN - 3150 Bear St
Approved: 1,050 unit Apartment
One Metro West - 1683 Sunﬂower
Approved: 38 unit live/work project
Former RVCA - 960 W 16th St
14 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
64 Police Services
Contact Us
City Oﬀices
Electricity
Southern California Edison
Utilities
Other Oﬀices/Contacts
Emergency 911 or (714) 754-5252
(non-emergency)
Animal Services (714) 754-5311
(recording)
Animal Control (714) 754-5674
Fire Services
Emergency 911
Administration (714) 754-5106
City Council (714) 754-5107
City Manager (714) 754-5328
City Clerk (714) 754-5225
Economic & Development Services
Administrative (714) 754-5270
Building (714) 754-5273
Public Services
(714) 754-5323Emergency
Parks
Housing & Community
Development
(714) 754-5300
Business Assistance Hotline
(949) 274-5074
(714) 754-4870
Planning (714) 754-5245
Code Enforcement (714) 754-5638
Business Licenses (714) 754-5235
Natural Gas
Southern California Gas Company
Telephone
A T&T - Hotline
Cable
Time Warner Cable
Water
Mesa Consolidated Water District Irvine Ranch Water District Sewer
Costa Mesa Sanitary District
Costa Mesa Chamber of Commerce
Orange County Association of Realtors
Newport Mesa Uniﬁed School District
Orange County Fair & Exposition Center
Orange County Department of Education
(714) 885-9090
(949) 722-2300
(714) 424-5000
(714) 708-1500
(714) 966-4000
Transportation
Rail: AMTRAK stations at the Irvine Transportation
Center 1 (800) USA-RAIL and the Santa Ana
Transportation Center 1 (800) USA-RAIL.

Air: John Wayne Orange County Airport (949)
252-5200 and Los Angeles International Airport
(855) 463-5252.

Bus: Orange County Transportation Authority,
Dial-A-Ride, Park-N-Ride (714) 636-RIDE
Highways: San Diego Freeway (I-405), Costa Mesa
Freeway (SR-55), and Corona del Mar Freeway
(SR-73).

Water: Long Beach Harbor / Port of Los Angeles
(22 miles away).

Trucking: All major trucking lines that serve
Orange County
(800) 655-4555
(800) 427-2000
(800) 288-2020
(888) 892-2253
(949) 453-5300
(949) 645-8400
(949) 631-1200
15City of Costa Mesa, California
general
InforMatIon
65 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
16 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
66 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. 17City of Costa Mesa, California
general
InforMatIon
67 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 December w ith a kick-off m eeting w ith a ll d epartments. T he 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 the Public Works Department 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 fi nancial 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 p resented t he p roposed C IP o n April 9 , 2 025. T he P arks, A rts a nd C ommunity S ervices Commission p resented t he p roposed C IP o n A pril 1 0, 2 025. T he C IP w as p resented t o the C ity C ouncil a t the A pril 22, 2025 study session. The Planning Commission will be presented the proposed CIP on May 12, 2025.

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. 18 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
68 Budget Pre-Kickoff
Meeting
(DEC 2024)
Finance Analyzes Data
and Sends to Dept
(JAN 2025)
Departments Prepare
Prelim Budget info
(JAN 2025)
Finance Department
Reviews Prelim Budget
(JAN-FEB 2025)
Pre-Budget Meetings-
Dept/Finance
(FEB-MAR 2025)
Budget Meetings -
Dept/Finance/CM
(MAR 2025)
Budget Team Meets with
City Manager to ﬁnalize
Prelim Budget
(MAR 2025)
FiPAC Committee
Reviews Proposed
Prelim Budget
(MAY 2025)
Council
Adopts Budget
(JUN 2025)
Finance/IT Upload
Adopted Budget to
Financial System
(JUN 2025)
Finance Prepares
Adopted Budget Book
(JUL 2025)
Finance/Central
Services Prepares
Prelim Budget Book
(MAY 2025)
Prelim Budget Book for
City Manager’s Review
(MAY 2025)
Parks and Planning
Commission Review
Prelim CIP Budget
(MAY 2025)
Council
Reviews Budget
(MAY 2025)
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. 19City of Costa Mesa, California
general
InforMatIon
69 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%), P ublic W orks Department ( 1%) a nd P olice ( 8%). T he F Y 2 025-26 Proposed B udget m aintains t he m ethodology i ncorporated i n FY 2021-22 which set dollar amounts for Parks & Community Services and Police, and reduced the attrition for the Information Technology Department.

20 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
70 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, 2019.

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 2025-26, t he C ontingency a llocation r emained a t $500,000 to the Non-Departmental Proposed 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.

21City of Costa Mesa, California
general
InforMatIon
71 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.

22 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
72 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, 2 024, c ombined r eserves f und b alance t otals $ 60.4 m illion a s follows. T he f ollowing i nformation is from the City’s audited financial statements for FY 2023-24.

Fund Balance Category
FY 2023-24
Audited
Committed
Declared Disasters $ 1 4,125,000
Self Insurance $ 2 ,000,000
Economic Reserves $ 9 ,000,000
Assigned
Compensated Absences $ 5 ,982,021
Police Retirement Supplemental $ 1 ,572,306
Worker’s Compensation $ 2 ,000,000
Facilities Reserve $ 2 ,000,000
Strategic Plan Projects $ 2 ,000,000
Section 115 Trust $ 3 , 367, 4 08
Non-spendable $ 6 30,182
Unassigned $ 1 7,685 ,98 4
Total $ 60,362,901
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 of these risks was prepared in 2019 and is periodically updated by the Finance Department to assess each 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 23City of Costa Mesa, California
general
InforMatIon
73 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 a nnually i n years w here t he G eneral Fund 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, a ctual r eserve amounts a re c ompared t o recommended a mounts. I f reserves a re b elow t arget, r ecommendations w ill b e 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.

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 a current balance of $9.0 million.

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 $17.5 million at June 30, 2024.

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 both motorized and non- motorized equipment. 24 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
74 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. 25City of Costa Mesa, California
general
InforMatIon
75 Proposed Budget for
Fiscal Year 2025-2026
City of Costa Mesa, California
76 Summaries of Financial Data

SUMMARIES OF

FINANCIAL DATA
77 Budget Overview
The F iscal Y ear 2 025-26 B udget r eflects t he o perating a nd c apital s pending p lans f or t he G eneral F und, S pecial Revenue Funds, Capital Project Funds, and Internal Service Funds. The total proposed budget for all funds is approximately $ 224 m illion, a d ecrease o f $ 15.4 m illion, o r 6 p ercent c ompared t o t he a dopted b udget f or F iscal Year 2024-25. Table 1 illustrates these amounts.

Table 1 - Proposed Budget - All Funds
Adopted Proposed Increase/(Decrease) FY 2025-26
Expenditure Category FY 2024-25 FY 2025-26 Amount Percent % of Total

Operating Budget $ 1 99,282,606

$ 2 04,133,820

$ 4 ,851,214

9 1%
Transfers Out 12,631,498

3,547,836

( 9,083,662)

-7 2%

2%
Capital Budget 2 7,901,236 16,693,612 ( 11,207,624) - 40% 7 % Total $ 2 39,815,340 $ 2 24,375,268 $ ( 15,4 40,072) - 6% 10 0% General Fund Budget Overview
The G eneral F und c omprises 8 3.3 percent o f the t otal o perating b udget. T herefore, t he s ucceeding d iscussion w ill focus primarily on the General Fund.

The G eneral F und b udget i s $ 186.9 m illion (i ncluding t ransfers o ut), a d ecrease o f a pproximately $ 3.0 m illion, o r 2 percent c ompared t o the F iscal Y ear 2 024-25 adopted b udget. T able 2 below i llustrates t he c omponents a nd t he changes of the budget as compared to the prior year’s budget.

Table 2 - General Fund Operating Budget
Adopted Proposed Increase/(Decrease) FY 2025-26
Expenditure Category FY 2024-25 FY 2025-26 Amount Percent % of Total

Salaries a nd B enefits $ 13 3,130,772 $ 1 37, 367, 315 $ 4 ,236,543 3 % 7 4% Maintenance and Operations 4 4,132,090 4 3,726,192 (405,898) - 1% 2 3% Fixed Assets 2 ,925,298 2, 964,263 38,965 1 % 2% Transfers Out 9 ,705,994 2,797,836 ( 6,908,158) - 71% 1 % Total $ 1 89,894,154 $ 1 86,855,606 $ ( 3,038,548) -2 % 10 0% Salaries And Benefits
Budgeted p ersonnel c osts i ncreased b y $ 4.2 m illion, o r 3 p ercent. T he P roposed B udget i ncludes 5 99 f ull-time employees, a n et d ecrease o f t hree F TE. T his r eflects b oth a mended s taffing a djustments a nd s trategic w orkforce reductions to address the anticipated shortfall in FY 2025–26. As part of this effort, several vacant positions were defunded o r r emoved i ncluding: H uman R esources A nalyst, P rogrammer A nalyst I , C ommunity O utreach W orker, and S enior M anagement A nalyst f rom t he C ity M anager’s O ffice; C ode E nforcement O fficer, O ffice S pecialist I I, and C hief C ode E nforcement O fficer, f rom D evelopment S ervices; O ffice S pecialist f rom P arks a nd C ommunity Services; a nd m ultiple p ositions f rom P ublic W orks, i ncluding F acilities M aintenance T echnician, M aintenance Supervisor, Engineering Technician III, and Senior Engineer.These reductions primarily impact positions funded through the General Fund. These changes were made to reduce ongoing personnel costs while preserving essential services. The Proposed Budget also incorporates 1.00 FTE Custody Officer to support jail services.

Maintenance And Operations
The m aintenance a nd o perations c ategory i ncludes a ccounts s uch a s: offi ce s upplies, offi ce e quipment, e lectricity, gas, a nd w ater f or a ll C ity o wned p roperty i ncluding p arks, m edians, s treet l ights a nd t raffic s ignals, p ark a nd facility maintenance, general liability insurance, the contingency account, and principal and interest payments on outstanding C ity d ebt. T he b udget f or m aintenance a nd o perations i n the G eneral F und i s $ 43.7 m illion, a n et decrease o f $ 0.4 m illion, o r 1 p ercent c ompared t o the F Y 2 024-25 Adopted B udget. T he d ecrease i s attributed to the r ealignment o f t he s treet s weeping c ontract t o t he G as T ax F und, r educing G eneral F und c osts b y $ 720,590.

Proposed Budget for
Fiscal Year 2025-2026
28 City of Costa Mesa, California 78
Additional r eductions i nclude $ 140,000 f or b i-annual e lection c osts t hat a re n ot s cheduled i n F Y 2 025–26, a nd $163,908 du e t o t he r elocation o f t he P olice D epartment e vidence w arehouse t o a C ity-owned f acility, e liminating lease costs within this budget category.

These reductions are partially offset by targeted General Fund increases across several departments to address critical o perational needs:
■ City A ttorney: I ncrease o f $ 36,950 t o r eflect C onsumer P rice I ndex ( CPI) a djustments i n c ontractual a greements. ■ City M anager’s O ffice / H uman R esources D ivision: I ncreases i nclude $ 40,000 t o e nhance b ackground s creening and $25,000 to support organization-wide workplace reviews. ■ Information T echnology:Increase t o $ 35,000 t o s upport E vidence M anagement S oftware s ubscription a nd contract adjustments.
■ Development Services: $50,000 to support the lease payment for Code Enforcement operations staff. ■ Public Works: $35,000 for enhanced bus shelter pressure washing services. ■ Police D epartment: I ncreases i nclude $ 34,663 f or g un r ange m aintenance a nd s hell c leaning, $ 10,523 f or m obile data connection services for first responders, and $14,729 for wellness programs. ■ Fire a nd R escue D epartment: I ncludes $ 30,000 f or fi refighter p ersonal p rotective e quipment ( PPE), $ 5,000 f or Emergency O perations C enter t raining, a nd $ 15,000 f or t he t raining a nd d evelopment o f t elecommunications staff.

Additional departmental information is detailed in each respective department.

Transfers Out
The b udget i ncludes a n operating t ransfer o ut t otaling $ 2.8 m illion f rom t he G eneral F und, t o fund I nformation Technology r eplacement n eeds t o comply w ith t his o rdinance. C ity C ouncil a pproved t o implement 5 % o f General Fund r evenues t o be t ransferred t o the C apital I mprovement F und, a s required b y the C apital A sset N eeds ( CAN) Ordinance, however a waiver of the CAN has been requested in the Proposed FY 2025-26 budget. Ordinance 2020-06, p assed b y the C ity C ouncil o n March 1 7, 2 020, t o reallocate 1 .5% o f the a nnual G eneral F und r evenues to fund the City’s technology needs.

The t otal P roposed F Y 2 025-26 General F und r evenue i s $ 186.9 m illion, a d ecrease o f $ 3.0 m illion o r 2 p ercent compared t o FY 2 024-25 Adopted B udget. T able 3 illustrates t he G eneral F und r evenue s ources e stimates o f e ach revenue source.

Table 3 - General Fund Revenue Estimates
Adopted Proposed Increase/(Decrease) FY 2025-26
Revenue Source FY 2024-25 FY 2025-26 Amount Percent % of Total

Taxes $ 1 63,213,634 $ 1 59,300,278 $ ( 3,913,356) -2 % 85 % Licenses and Permits 4 ,736,019 5,700,227 964,208 2 0% 3 % Fines and Forfeitures 1 ,302,091 1 ,302,091 - 0% 1 % Use of Money and Property 5 ,360,700 5 ,108,250 (2 52,450) - 5% 3 % Other Governmental Agencies 89 6,086 9 59,207 63,121 7 % 1 % Fees and Charges for Service 1 3,097,122 13,181,206 84 ,084 1 % 7 % Other Revenue 1,288,507 1,304,347 15,840 1 % 1 % Operating Transfer In - 10 0% 0%
Total $ 1 89,894,159 $ 1 86,855,606 $ ( 3,038,553) -2 % 10 0% Revenues
City management has been working with all Departments to develop a structurally balanced FY 2025-26 General Fund B udget. T able 3 a bove r eflects a n o verall d ecrease o f $ 3.0 m illion o r 2 p ercent i n G eneral F und r evenue compared to the Fiscal Year 2024-25 Adopted Budget.

Graph 1 - General Fund Revenue Estimates by Category

29City of Costa Mesa, California
suMMarIes of
fInancIal da ta
79 Other Governmental Funds
To gain a better u nderstanding o f the b udget a s a w hole, t he G eneral F und b udget i s compared t o the e ntire b udget covering all governmental funds. Table 4 illustrates this relationship.

Table 4 - Revenue Budget - All Funds by Fund Type
Adopted Proposed Increase/(Decrease) FY 2025-26
Fund Types FY 2024-25 FY 2025-26 Amount Percent % of Total

General Fund $ 1 89,894,159 $ 1 86,855,606 $ ( 3,038,553) -2 % 9 0% Special Revenue Funds 18,710,254 15,627,832 (3,082,422) - 16% 8% Capital Projects Funds 13,097,453 4,911,122 (8,186,331) - 63% 2% Total $ 2 21,701,866 $ 2 07,394,560 $ (1 4,307,306) - 6% 10 0%

*Does not include Internal Services Revenue
Internal Service Funds
The i nternal s ervice f unds a re u sed t o fi nance a nd a ccount f or a ctivities i nvolved i n r endering e quipment 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 f und a ccounts f or t he a ccumulation o f resources n ecessary t o replace v ehicles o ver a number o f years b ased upon a n established r eplacement s chedule. T his f und a lso a ccounts f or fl eet s ervices p rovided b y the M aintenance Services Division to the user-departments. For FY 2025-26, the budget is approximately $6.0 million.

Under t he I nternal S ervice F unds m ethod o f accounting f or fl eet s ervices, u ser-departments a re c harged m onthly internal r ent. T he r ent c onsists o f the e stimated c ost f or f uture r eplacement o f department v ehicles a nd t he monthly c ost o f maintenance, i ncluding f uel. S taff us es a n inflationary f actor c ompounded a nnually t o determine the e stimated f uture r eplacement c ost d ivided b y the e stimated l ife o f the v ehicles. M aintenance c harges a re based on actual usage of fuel and service, including labor, materials, and overhead costs.

Property Tax
Property Tax
$62,972,174
$62,972,174
Property Tax
$62,972,174
Fines and Forfeitures
Fines and Forfeitures
$1,302,091
$1,302,091
Fines and Forfeitures
$1,302,091
Other Government Agencies
Other Government Agencies
$959,207
$959,207
Other Government Agencies
$959,207
Business License Tax
Business License Tax
$940,807
$940,807
Business License Tax
$940,807
Sales Tax
Sales Tax
$75,050,176
$75,050,176
Sales Tax
$75,050,176
Cannabis Gross Receipts Tax
Cannabis Gross Receipts Tax
$3,615,267
$3,615,267
Cannabis Gross Receipts Tax
$3,615,267
Transient Occupancy Tax
Transient Occupancy Tax
$9,843,276
$9,843,276
Transient Occupancy Tax
$9,843,276
Franchise Fees Tax
Franchise Fees Tax
$6,878,578
$6,878,578
Franchise Fees Tax
$6,878,578
Licenses and Permits
Licenses and Permits
$5,700,227
$5,700,227
Licenses and Permits
$5,700,227
Use of Money & Property
Use of Money & Property
$5,108,250
$5,108,250
Use of Money & Property
$5,108,250
Fees and Charges
Fees and Charges
$13,181,206
$13,181,206
Fees and Charges
$13,181,206
Other Revenues
Other Revenues
$1,326,872
$1,326,872
Other Revenues
$1,326,872
Proposed Budget for
Fiscal Year 2025-2026
30 City of Costa Mesa, California 80
Self-Insurance Fund (602)
This fund accounts for the Risk Management Program including workers compensation, general liability, and unemployment i nsurance. T he F Y 2025-26 budget t otals $ 5.4 m illion. T he C ity c urrently c ontracts w ith s eparate vendors for workers compensation and managed care services that historically were handled together. Since the City h as s eparated t he t wo, i t has b een a ble t o take a dvantage o f competitive r ates a nd a dditional c ost s avings on medical expenses.

The u nemployment i nsurance p ortion i s based o n actual p ayments t o the S tate E mployment D evelopment Department ( EDD), w hich p rocesses t he c laims f or u nemployment b enefits o n behalf o f the C ity. T he C ity reimburses the EDD on a quarterly basis. Departments are charged back based on an established formula.

Revenues f or t he S elf-insurance F und c ome f rom i nternal c harges t o the u ser-departments b ased o n historical costs of incurred losses, insurance premiums, and other services provided by the Risk Management Division.

Information Technology Replacement Fund (603)
This f und a ccounts f or t he a ccumulation o f resources n ecessary t o replace h ardware a nd s oftware r elated to information t echnology. A s per O rdinance n o. 2 024-06, 1 .5% o f annual G eneral F und r evenues i s allocated t o the Information T echnology R eplacement F und t o provide f unding f or t he C ity’s i mmediate a nd f uture i nformation technology needs, including those identified in the Information Technology Strategic Plan.

Table 5 - Revenue Budget - Internal Service Funds
Adopted Proposed Increase/(Decrease) FY 2025-26
Fund Types FY 2024-25 FY 2025-26 Amount Percent % of Total

Equipment Replacement Fund $ 5 ,953,599 $ 5 ,953,599 $ - 0% 42 % Self-Insurance Fund 5,092,315 5,412,265 3 19,950 6% 3 8% IT Replacement Fund 2 ,856,000 2,797,836 (58,164) -2 % 2 0% Total $ 1 3,901,914 $ 1 4,163,700 $ 2 61,786 2% 10 0% Capital Improvement Projects
The P roposed C apital B udget i s approximately $ 16.7 m illion, a d ecrease o f $ 11.2 m illion o r 4 0% f rom t he ad opted FY 2 024-25 budget. I n reviewing t he C apital I mprovement P rogram b udget, i t is i mportant t o keep i n mind t hat most p rojects a re f unded b y restricted r evenue s ources o r grants. C onsequently, t here w ill p otentially b e significant differences f rom y ear t o year i n both t he n umbers o f projects a dopted a nd t he t otal d ollars b udgeted. P rimary 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 f or FY 2025-26 are:
■ Fire Station 2 Reconstruction;
■ Citywide Tree Maintenance (in Public Right-of-Way);
■ Harbor Blvd. Rehabilitation (MacArthur Blvd to South Coast Dr. and Gisler Ave. to Baker St.); ■ Citywide Street Improvements Adams Ave. Active Transportation Improvement; ■ Adams A venue Bicycle Facility Project; Fairview Road Improvement (Fair Dr. to Adams Ave.), and; ■ Pedestrian Safety Festival.

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

This s ection p rovides c omprehensive, d etailed i nformation o n the c apital p rojects t hat the C ity p lans t o undertake in the coming fiscal year and beyond. It also contains a summary listing of projects by funding source. 31City of Costa Mesa, California
suMMarIes of
fInancIal da ta
81 Calculation of Projected Fund Balances
for the Fiscal Year Ending June 30, 2026
Fund Description *
(1)
Projected Fund
Balances
7/1/2025
(2)
Estimated
Revenues
FY 2025-26
(3)
Proposed Operating
Expenditures
FY 2025-26

GOVERNMENTAL FUNDS
General Fund 101 $ 60,362,901 $ 186,855,606 $ 18 6,855,606 Special Revenue Funds
Arts Cultural Master Plan 130 $ - 2 42,200 $ 4 16,990 First Time Homebuyer Program 140 373,808 2 42,200 227,472 Gas Tax Fund 201 (4) 1 ,468,867 3 ,186,096 2 ,439,323 Air Q uality M anagement D istrict F und ( AQMD) 203 (4) 282,235 1 45,800 16,000 American Rescue Plan 204 (1) 4 25,256 - -
HOME Program Fund 205 1 ,732,647 3 96,014 640,632 Community Development Block Grant Fund (CDBG) 207 5 01,380 8 74,288 919,645 Supplemental Law Enforcement Services Fund 213 2 ,686 3 32,622 3 51,659 Rental Rehabilitation Program Fund 216 3 28,773 - - Narcotics Forfeiture Fund 217 962,782 - -
Local Law Enforcement Block Grant Fund 219 3 5,335 - - Office o f T raffic Safety 2 20 10,233 - -
Housing Trust Fund 226 2 ,471,196 - -
Opioid Settlement Funds 227 8 82,501 - -
Federal Grants Fund 230 (1)(2) 137,466 6 ,382,000 - State Grants Fund 231 (1)(2) 1,973,719 3 75,000 1 ,101,485 Grants -Other 232 3 3,643 5 00,000 -
RMRA Gas Tax Fund 251 724,169 2 ,951,612 -
Subtotal Special Revenue Funds $ 12,346,696 $ 15,627,832 $ 6,113,207 Capital Projects Funds
Park Development Fees Fund 208 $ 2 61,939 $ 1 00,000 $ 3 46,805 Drainage Fees Fund 209 5 0,076 1 02,339 1 02,339 Traffic Impact Fees Fund 214 294,824 6 00,000 -
Fire System Development Fees Fund 218 3 49,836 - - Fire Protective System Paramedic Fund 228 318,554 - - Cannabis Traffic Impact Fees 2 40 3 95,919
Capital Improvement Fund 401 5,170,756 - 5 0,000 Vehicle Parking District 1 409 62,630 4 ,026 -
Vehicle Parking District 2 410 (3) 13 8,522 12 ,285 - Golf Course Improvement Fund 413 2 10,035 110,000 5 0,000 Measure “M2” Regional Fund 415 (3) 2 ,843 - -
Measure “M2” Fairshare Fund 416 588,104 3 ,982,472 - Jack Hammett SC Capital Improvement Fund 417 (4) 12 9,208 - - Lions Park Project 2017 Bond Fund 418 1 6,678 - - Park Land Acquisition 420 3 91,958 - -
Subtotal Capital Projects Funds $ 8,381,882 $ 4,911,122 $ 549,144 Total Governmental Funds $ 81,091,479 $ 207,394,560 $ 193,517,956

INTERNAL SERVICE FUNDS
Equipment Replacement Fund 601 $ 4, 902,748 $ 5 ,953,599 $ 5 ,953,599 Self-Insurance Fund 602 2,071,980 5,412,265 5,412,265 IT Replacement Fund 603 3 ,396,567 2 ,797,836 2 ,797,836 Total Internal Service Funds $ 10,371,295 $ 14,163,700 $ 14,163,700 GRAND TOTAL $ 91,462,774 $ 221,558,260 $ 207,681,656 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 Proposed Budget for
Fiscal Year 2025-2026
32 City of Costa Mesa, California 82
~

(4)
Proposed Capital
Expenditures
FY 2025-26
(5) = (3+4)
Total Proposed
Expenditures
FY 2025-26
(6) = (2-5)
Estimated
Revenues
Over (Under) Budget
(1) + (2) - (5)
Projected Fund
Balances
6/30/2026
%
Incr/
(Dec)

$ - $ 186,855,606 $ 0 $ 60,362,901 0.00%

$ - $ 4 16,990 $ ( 174,790) $ ( 174,790) 0 .00% - 2 27,472 1 4,728 $ 3 88,536 3 .94%
1 ,040,000 3 ,479,323 (2 93,227) $ 1 ,175,640 ( 19.96%) - 1 6,000 12 9,800 $ 4 12,035 4 5.99%
- - - $ 4 25,256 0 .00%
- 6 40,632 (244,618) $ 1 ,488,029 - 14.12% 2 30,000 1 ,149,645 (275,357) $ 2 26,023 - 54.92% - 351,659 (19,037) $ ( 16,351) -7 08.75% - - - $ 3 28,773 0 .00%
- - - $ 9 62,782 0 .00%
- - - $ 3 5,335 0 .00%
- - - $ 1 0,233 0 .00%
- - - $ 2 ,471,196 0 .00%
- - - $ 8 82,501 0 .00%
6,382,000 6,382,000 - $ 1 37, 4 66 0 .00% - 1 ,101,485 (7 26,485) $ 1 ,247,234 - 36.81% 500,000 500,000 - $ 3 3,643 0 .00%
2,951,612 2,951,612 - $ 7 24,169 0 .00%
$ 11,103,612 $ 1 7,216,819 $ (1,588,987) $ 10,757,709 (12.87%)

$ - $ 3 46,805 $ (2 46,805) $ 1 5,134 ( 94.22%) - 102,339 - $ 5 0,076 0 .00%
420,000 420,000 180,000 $ 4 74,824 61. 05% - - - $ 3 49,836 0 .00%
- - - $ 3 18,554 0 .00%
1 50,000 1 50,000 $ 2 45,919 - 37.89%
2 ,150,000 2 ,200,000 ( 2,200,000) $ 2 ,970,756 - 42.55% - - 4,026 $ 6 6,656 6 .43%
- - 12,285 $ 1 50,807 8 .87%
- 50,000 6 0,000 $ 2 70,035 2 8.57%
- - - $ 2 ,843 0 .00%
2 ,770,000 2 ,770,000 1 ,212,472 $ 1 ,800,576 2 06.17% 1 00,000 1 00,000 ( 100,000) $ 2 9,208 ( 77.39%) - - - $ 1 6,678 0 .00%
- - - $ 3 91,958 0 .00%
$ 5,590,000 $ 6,139,144 $ (1,228,022) $ 7,153,860 (14.65%) $ 1 6,693,612 21 0,211,568 (2,817,008) $ 78,274,471 (3.47%)

$ - $ 5 ,953,599 $ - $ 4, 902,748 0 .00% - 5 ,412,265 - 2 ,071,980 0 .00%
- 2,797,836 - $ 3 ,396,567 0 .00%
$ - $ 14,163,700 $ - $ 10,371,295 0 .00%
$ 1 6,693,612 $ 2 24,375,268 $ (2,817,008) $ 88,645,766 (3.08%)

33City of Costa Mesa, California
suMMarIes of
fInancIal da ta
83 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND

Fund 101 - General Fund $ 177,491,471 $ 184,490,064 $ 189,894,159 $ 186,855,606 -2%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax $ 1 6,000 $ 1 32,412 $ 2 38,300 $ 2 42,200 2% Total Fund 130 $ 16,000 $ 132,412 $ 238,300 $ 242,200 2%

Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 2 38,300 $ 2 42,200 2% Cannabis Q Bus Tax 1 6,000 1 32,412 - - 0% Total Fund 140 $ 16,000 $ 132,412 $ 238,300 $ 242,200 2%

Fund 150 - Disaster Fund
Operating Transfers In 6 37,856 - - - 0%
Other County Grants/Programs 306,283 - - - 0% Total Fund 150 $ 944,139 $ - $ - $ - 0%

Fund 201 - Gas Tax
Investment Earnings $ 1 16,514 $ 2 09,088 $ - $ - 0% GASB 31 Market Value Adjustmnt (4 6,049) 14 0,331 - - 0% Gasoline Tax - Section 2103 9 16,823 1 ,023,298 9 98,927 1 ,023,777 2% Gasoline Tax - Section 2105 640,351 682,428 6 98,377 716,150 3 % Gasoline Tax - Section 2106 406,599 439,467 4 45,387 458,786 3 % Gasoline Tax - Section 2107.1 872,692 9 23,725 954,427 977,383 2% Gasoline Tax - Section 2107.5 1 0,000 1 0,000 20,000 10,000 - 50% Other Reimbursements - 167,874 - - 0%
Total Fund 201 $ 2,916,929 $ 3,596,212 $ 3,117,118 $ 3, 186,096 2%

Fund 203 - Air Quality
Investment Earnings $ 6 ,644 $ 10 ,571 $ - $ - 0% Air Q uality I mprovement F ees 1 77,214 1 50,191 14 5,800 14 5,800 0% GASB 31 Market Value Adjustmnt ( 2,801) 6,940 - - 0% Total Fund 203 $ 181,057 $ 167,702 $ 145,800 $ 145,800 0%

Fund 204 - American Rescue Plan
Investment Earnings $ 2 08,050 $ 1 66,876 $ - $ - 10 0% American Rescue Plan 4,802,856 3 ,620,652 2,972,172 - - 100% Total Fund 204 $ 5,010,906 $ 3,787,528 $ 2,972,172 $ - 100%

34 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
84 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 4 0,000 $ 1 23,856 $ 2 0,000 $ 2 0,000 0% Investment Earnings 2 4,201 34,543 - - 0% HOME Invest. Partnership Grant 1 37,581 93 0,233 5 09,260 3 76,014 - 26% GASB 31 Market Value Adjustmnt (9 ,084) 3 ,752 - - 0% Total Fund 205 $ 192,698 $ 1,092,383 $ 529,260 $ 396,014 -25%

Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ - $ 3 0,900 $ - $ - 0% Community Dev. Block Grant $ 1 ,794,310 $ 6 19,833 $ 1 ,360,506 $ 8 74,288 - 36% Investment Earnings 609 4 - - 0%
Total Fund 207 $ 1,794,919 $ 650,738 $ 1 ,360,506 $ 874,288 -36%

Fund 213 - Supplemental Law Enforcement Services (SLESF) Investment Earnings $ 8 87 $ ( 33) $ - $ - 0% Citizens’ Option Public Safety 284,819 3 21,103 3 31,480 332,622 0% GASB 31 Market Value Adjustmnt (3 65) 2 92 - - 0% Total Fund 213 $ 285,341 $ 321,361 $ 331,480 $ 332,622 0%

Fund 216 - Rental Rehabilitation Program
Investment Earnings $ 4 ,655 $ 6 ,975 $ - $ - 0% GASB 31 Market Value Adjustmnt ( 1,818) 4,318 - - 0% Total Fund 216 $ 2,837 $ 11,293 $ - $ - 0%

Fund 217 - Narcotics Forfeiture
Investment Earnings $ 2 8,497 $ 3 8,985 $ - $ - 0% Asset Forfeiture - Treasury 76,487 1 25,118 - - 0% GASB 31 Market Value Adjustmnt (10,745) 2 3,516 - - 0% Total Fund 217 $ 9 4,240 $ 187,619 $ - $ - 0%

Fund 220 - Office of Traffic Safety
Other Federal Grants $ 2 59,141 $ 1 70,219 $ - $ - 0% Total Fund 220 $ 259,141 $ 170,219 $ - $ - 0%

Fund 230 - Federal Grants
Investment Earnings $ 3 2,757 $ 7 8,150 $ - $ - 0% Other Federal Grants 8 26,056 3 1,179 6 ,033,090 6,382,000 6% Local Law Enforcemnt Blk Grnt 1 08,137 5 ,638 - - 0% Other State Grants - 47,310 - - 0%
Other County Grants/Programs - 83,009 - - 0% Total Fund 230 $ 966,950 $ 245,286 $ 6,033,090 $ 6,382,000 6%

Fund 231 - State Grants
Other State Grants $ 1 ,075,470 $ 2, 994,375 $ 3 50,490 $ 3 75,000 7 % Beverage Container Program 159,969 - - - 0% Total Fund 231 $ 1,235,439 $ 2,994,375 $ 350,490 $ 375,000 7%

35City of Costa Mesa, California
suMMarIes of
fInancIal da ta
85 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 232 - Federal Grants
State/Local Partnership Grant $ - $ 5 0,000 $ - $ - 0% Other Governmental Agencies - 63,602 5 00,000 5 00,000 0% Investment Earnings (4 ) 78 - - 0%
Total Fund 230 $ (4) $ 113,680 $ 500,000 $ 500,000 0%

Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 1 58,361 $ 2 97, 830 $ - $ - 0% Gasoline Tax - RMRA 2,510,541 2,902,974 2 ,878,935 2 ,951,612 3 % GASB 31 Market Value Adjustmnt (66,616) 198,542 - - 0% Total Fund 251 $ 2,602,286 $ 3,399,347 $ 2,878,935 $ 2,951,612 3%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Investment Earnings $ 5 2,806 $ 6 6,926 $ - $ - 0% Park Development Fees 1 58,327 1 42,598 100,000 100,000 0% GASB 31 Market Value Adjustmnt (19,612) 36,908 - - 0% Total Fund 208 $ 191,520 $ 2 46,433 $ 100,000 $ 100,000 0%

Fund 209 - Drainage Fees
Investment Earnings $ 3 7,174 $ 5 3,870 $ - $ 2 ,339 0% Drainage Assessment Fees 7 6,516 8 1,806 100,000 100,000 0% GASB 31 Market Value Adjustmnt (14,462) 32,291 - - 0% Measure “M2” Regional Grant 107,327 - - - 0% Total Fund 209 $ 206,555 $ 167,968 $ 100,000 $ 102,339 2%

Fund 214 - Traffic Impact Fees
Investment Earnings $ 9 8,890 $ 1 20,724 $ - $ - 0% Traffic I mpact Fees 6 01,330 39,292 1 ,500,000 6 00,000 - 60% GASB 31 Market Value Adjustmnt (38,513) 69,611 - - 0% Other Reimbursements 7,167 - - - 0%
Total Fund 214 $ 6 68,873 $ 229,627 $ 1,500,000 $ 600,000 -60%

Fund 401 - Capital Outlay
Investment Earnings $ 4 01,158 $ 7 26,432 $ - $ - 0% GASB 31 Market Value Adjustmnt (184,930) 4 77,293 - - 0% Other Federal Grants 190,599 2,972 - - 0% Other Governmental Agencies - 150,000 - - 0% Other Reimbursements 6 4,585 9, 254 - - 0% Other - 26,598 - - 0%
Total Revenues $ 471,412 $ 1,392,551 $ - $ - 0% Operating Transfers In $ 13 ,482,325 $ 7 ,194,994 $ 6 ,849,994 $ - - 100% Total Other Financing Sources $ 13,482,325 $ 7,194,994 $ 6,849,994 $ - -100% Total Fund 401 $ 13,953,737 $ 8,587,545 $ 6,849,994 $ - -100%

36 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
86 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 5 ,052 $ 9 ,124 $ 4 ,000 $ 4 ,000 0% Unsecured Property Tax 12 12 1 2 1 2 0%
Supplemental Property Tax 1 7 11 1 1 1 1 0% Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0% Investment Earnings 758 1,284 - - 0%
GASB 31 Market Value Adjustmnt (307) 8 70 - - 0% Total Fund 409 $ 5,535 $ 11,303 $ 4,026 $ 4,026 0%

Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 10 ,243 $ 1 5,4 40 $ 1 2,260 $ 1 2,260 0% Unsecured Property Tax 10 10 1 1 1 1 0%
Supplemental Property Tax 14 9 1 1 1 1 0% Homeowners Property Tax 1 1 2 2 0%
Delinquent Tax - Penalties/Int 0 0 1 1 0% Investment Earnings 1 ,723 2, 844 - - 0%
GASB 31 Market Value Adjustmnt (6 95) 1 ,888 - - 0% Total Fund 410 $ 11,297 $ 20,193 $ 12,285 $ 12,285 0%

Fund 413 - Golf Course Improvement
Investment Earnings $ 10 ,573 $ 1 5,581 $ - $ - 0% Golf Course Operations 159,695 179,443 1 10,000 1 10,000 0% GASB 31 Market Value Adjustmnt ( 4,318) 9 ,183 - - 0% Total Fund 413 $ 165,951 $ 204,207 $ 1 10,000 $ 1 10,000 0% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 1 97,74 3 $ 6 80,760 $ 3 85,000 $ - - 100% Total Fund 415 $ 197,743 $ 680,760 $ 385,000 $ - -100%

Fund 416 - Measure M2 Fairshare
Investment Earnings $ 9 2,748 $ 1 76,465 $ - $ - 0% Measure “M2” Fairshare 3,453,031 3 ,489,746 3 ,871,148 3,982,472 3 % GASB 31 Market Value Adjustmnt (39,696) 1 19,330 - - 0% Total Fund 416 $ 3,506,083 $ 3,785,541 $ 3 ,871,148 $ 3,982,472 3% Fund 417 - Jack Hammett Sports Complex Capital Improvement Investment Earnings $ 3 ,766 $ 9 ,809 $ - $ - 0% Jack Hammett Field Rental 1 50,750 165,000 1 65,000 - - 100% GASB 31 Market Value Adjustmnt (1,600) 7,527 - - 0% Total Fund 417 $ 152,915 $ 182,336 $ 165,000 $ - -100%

Fund 420 - Park Land Acquisition
Operating Transfers In $ - $ 3 84,576 $ - $ - 10 0% Investment Earnings $ - $ 1 ,516 $ - $ - 0% GASB 31 Market Value Adjustmnt $ - $ 5 ,866 $ - $ - 0% Total Fund 420 $ - $ 391,958 $ - $ - 100%
37City of Costa Mesa, California
suMMarIes of
fInancIal da ta
87 All Funds Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 1 33,510 $ 1 93,338 $ 5 2,313 $ 5 2,313 0% Sale of Automotive Equipment 57,220 118,453 - - 0% Sale of Other Equipment 10,739 5 9,764 - - 0% Automotive Equipment, Rental 5,442,580 5 ,846,393 5 ,901,286 5 ,901,286 0% GASB 31 Market Value Adjustmnt ( 56,771) 1 17,420 - - 0% Other Governmental Agencies 1 59,985 - - - 0% Damage to City Property 160 1 0,000 - - 0% Other Reimbursements 4 1,402 - - - 0%
Total Revenues $ 5,788,825 $ 6,345,367 $ 5,953,599 $ 5,953,599 0% Operating Transfers In $ 1 ,003,556 $ 1 70,000 $ - $ - 0% Total Other Financing Sources $ 1,003,556 $ 170,000 $ - $ - 0% Total Fund 601 $ 6,792,381 $ 6,515,367 $ 5,953,599 $ 5,953,599 0%

Fund 602 - Self Insurance Fund
Investment Earnings $ 2 79,402 $ 4 52,080 $ - $ - 0% Unemployment Premiums 80,180 80,180 8 0,180 8 0,180 0% General Liability Premiums 2,072,221 2,072,221 2, 072,221 2, 392,171 1 5% Workers’ Compensation Premiums 2 ,689,915 2,939,914 2 ,939,914 2 ,939,914 0% GASB 31 Market Value Adjustmnt (125,604) 2 83,642 - - 0% Settlements Revenue 1,326,382 - - - 0%
Total Revenues $ 6,322,496 $ 5,828,037 $ 5,092,315 $ 5,412,265 6% Operating Transfers In $ 1 ,648,622 $ 4 32,039 $ - $ - 0% Total Other Financing Sources $ 1,648,622 $ 432,039 $ - $ - 0% Total Fund 602 $ 7,971,118 $ 6,260,076 $ 5,092,315 $ 5,412,265 6% Fund 603 - IT Replacement Fund
Investment Earnings $ 13 8,353 $ 2 48,493 $ - $ - 0% GASB 31 Market Value Adjustmnt (63,678) 174,489 - - 0% Total Revenues $ 74,675 $ 422,981 $ - $ - 0%
Operating Transfers In $ 3 ,558,484 $ 3 ,114, 347 $ 2 ,856,000 $ 2 ,797, 836 -2 % Total Other Financing Sources $ 3,558,484 $ 3,114,347 $ 2,856,000 $ 2,797,836 -2% Total Fund 603 $ 3, 633,159 $ 3,537,328 $ 2,856,000 $ 2,797,836 -2%

TOTAL REVENUES $ 211,774,228 $ 221,401,890 $ 225,882,983 $ 218,760,424 -3% TOTAL OTHER SOURCES $ 19,692,987 $ 10,911,380 $ 9,705,994 $ 2,797,836 -71% GRAND TOTAL ALL FUNDS $ 231,467,215 $ 232,313,270 $ 235,588,977 $ 221,558,260 -6% 38 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
88 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund

Taxes
Secured Property Tax $ 3 5,261,400 $ 3 7,592 ,131 $ 3 9,815,092 $ 42 ,215,803 6% Unsecured Property Tax 1,016,809 1 ,091,599 1 ,547,075 1 ,225,024 - 21% Supplemental Property Tax 1 ,460,579 9 33,133 996,508 996,508 0% Homeowners Property Tax 150,046 145,287 1 68,295 1 68,295 0% Delinquent Tax - Penalties/Int 5 4,884 6 8,540 72 ,539 72 ,539 0% Property Transfer Tax 6 50,153 995,403 1,139,605 1,139,605 0% Property Tax In-Lieu of VLF 14,849,078 15,639,656 1 6,734,432 17,154,400 3 % Sales Tax 79,851,289 7 6,400,160 80,063,389 7 3,654,333 - 8% Sales Tax - Prop 172 1 ,396,896 1,396,143 1,504,501 1,395,843 -7 % Transient Occupancy Tax 9, 830,790 1 0,150,696 10,136,373 9 ,843,276 - 3% Electric Utility Franchise Tax 1 ,656,995 1,781,661 1 ,756,995 1 ,859,611 6% Cable TV Franchise Tax 847,709 722,645 8 38,557 8 38,557 0% PEG Cable TV Franchise Tax 13 5,439 1 72,565 164,416 164,416 0% Gas Utility Franchise Tax 327,14 4 3 92,610 412,610 412,610 0% Business License Tax 9 68,351 7 07,121 940,807 940,807 0% Solid WasteHauler Frnchise Tax 3 ,126,945 3 ,473,321 3,502,756 3,603,384 3 % Cannabis X Bus Tax 5 09,858 5 14,354 5 59,684 70 8,201 27 % Cannabis Q Bus Tax 3 97,342 2 ,416,215 2,860,000 2 ,907,066 2% Total Taxes $ 152,491,707 $ 154,593,240 $ 163,213,634 $ 159,300,278 -2%

Licenses and Permits
Dog Licenses $ 7 3,371 $ 6 3,545 $ 7 4,066 $ 7 4,066 0% Fire Permits 93 ,393 7 7,610 9 1,872 10 1,542 1 1% Fire Construction Permits 119,791 10 1,680 2 20,000 243,155 1 1% Building Permits 2 ,587,460 2,318,788 2,533,211 3 ,344,210 3 2% Electrical Permits 324,207 2 15,770 265,887 2 93,872 1 1% Plumbing/Mechanical Permits 316,283 2 32,545 281,108 3 18,505 13 % Street Permits 8 86,935 881,628 865,248 9 08,510 5 % Special Business Permits 215 - 4 30 4 30 0% Cannabis X Bus Permit 1 68,316 273,236 1 84,990 1 91,465 4% Cannabis Q Bus Permit ( 65,196) - 114,436 1 18,441 3 % Home Occupation Permits 2 1,903 1 5,901 25,963 25,963 0% Operator’s Permits 3 ,075 9, 406 2 ,500 2 ,500 0% Self-Haul Permit 47,588 4 0,600 3 6,000 3 7,260 4% Other Permits 3 6,593 37,897 40,308 40,308 0% Total Licenses and Permits $ 4,613,934 $ 4 ,268,606 $ 4,736,019 $ 5,700,227 20%

39City of Costa Mesa, California
suMMarIes of
fInancIal da ta
89 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)

Fines and Forfeitures
Municipal Code Violations $ 1 16,974 $ 8 3,752 $ 1 75,000 $ 1 75,000 0% Vehicle Code Violations 296,652 2 15,612 2 93,588 2 93,588 0% Parking Citations 757,007 9 80,277 8 03,503 8 03,503 0% Red-Light Violation 1 9,649 1 7,678 30,000 30,000 0% Total Fines and Forfeitures $ 1,190,282 $ 1,297,319 $ 1,302,091 $ 1,302,091 0%

Use of Money and Property
Investment Earnings $ 7 59,426 $ 1 ,167,6 35 $ 5 00,000 $ 5 00,000 0% GASB 31 Market Value Adjustmnt ( 323,833) 7 79,833 - ( 500,000) 10 0% Int. Earned on Lease Payments 8 8,312 113,866 8 8,493 8 8,493 0% Buildings/Grounds, Rental 249,717 250,879 2 60,000 2 60,000 0% Downtown Community Center,Rent 1 1,883 22,021 2 1,758 2 1,758 0% Balearic Community Center,Rent 3,902 11,831 12,573 12,573 0% N Hertzog Comm Center, Rent 3 6,971 1 07,158 1 28,122 1 28,122 0% Senior Center, Rental - 14 0 - - 10 0%
Field Rental 8 7,566 14 8,210 102,573 202,311 9 7% Tennis,Rental 6 3,708 7 3,816 1 00,000 1 00,000 0% 3175 Airway Rental 1 25,940 1 25,940 132,276 - - 100% Golf Course Operations 3 ,349,260 3,717,380 3,925,073 4 ,205,161 7 % Bus Shelter Advertising 6 6,503 5 5,419 89 ,832 89 ,832 0% Total Use of Money and Property $ 4,519,355 $ 6,574,128 $ 5,360,700 $ 5,108,250 -5%

Other Government Agencies
Other Federal Grants $ 5 9,321 $ 8 38,889 $ 5 3,354 $ 5 3,354 0% Motor Vehicle In-Lieu Tax 1 15,307 13 8,951 1 15,307 1 77,378 5 4% Peace Offcrs. Stand./Training 36,781 2 8,253 3 0,300 3 0,300 0% Beverage Container Program - - 30,000 3 1,050 4% Mattress Recycling Council 11,910 9,000 10 ,500 10 ,500 0% Reimb. of Mandated Costs 478,211 252,485 5 5,000 5 5,000 0% Other State Grants 376,134 618,821 350,000 350,000 0% Other County Grants/Programs 2 80,357 294,107 230,000 230,000 0% Other Governmental Agencies 20,619 4 9,577 21,625 21,625 0% Total Other Govt. Agencies $ 1,378,640 $ 2 ,230,083 $ 896,086 $ 959,207 7%

Fees and Charges
Plan Check Fee $ 1 ,491,307 $ 1 ,367,067 $ 1 ,603,056 $ 1 ,765,079 10 % Zoning, Variance & CUP Fees 3 64,340 3 73,225 3 72,740 $ 4 11,971 1 1% Cannabis X CUP 25 ,835 - 2 1,529 $ - - 100% Cannabis Q CUP ( 33,198) 3 6,998 1 84,990 $ - - 100% Subdivision Map Fees 2 5,100 32,600 26,600 $ 2 8,070 6% Environmental Impact Fees 8,095 1,530 6 ,250 $ 6 ,469 4% Vacation/Abandonment of R-O-W - - 750 $ 7 50 0% 40 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
90 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 2 ,954 $ 1 ,830 $ 2 ,400 $ 2 ,484 4% Self Haul Per-Project Fee 197,740 190,088 1 60,000 230,000 4 4% Special Policing Fees 9 42,993 4 26,674 4 00,000 4 00,000 0% Cannabis X Background 7 6,952 14 4,499 3 7,500 3 8,813 4% Cannabis Q Background 1 21,152 199,396 60,576 60,576 0% Vehicle Storage/Impound Fees 3 51,249 337,100 350,000 350,000 0% Vehicle Code Violation Fee 1 70 7 80 1 ,085 1 ,085 0% Repossessed Veh. Release Fees 3,630 3 ,090 3,728 3,728 0% DUI Emergency Response ( 208) - - - 10 0% Police False Alarms 1 93,646 1 68,753 200,000 200,000 0% Fingerprinting 9,503 13,372 2 3,175 2 3,175 0% Fire Inspections 40,400 4,930 1 0,000 10 ,350 4% EMS - First Responder Fee - - 1 ,001 1 ,001 0% Paramedic Fee - Advanced 5 ,369,555 7,105,819 7,898,04 4 7,898,04 4 0% Paramedic GEMT Fees (140,887) - (140,887) (140,887) 0% Fire Plan Review Fees 1 21,874 7 9,643 150,000 1 58,288 6% Accident Cost Recovery 18,986 33,403 26 ,486 26 ,486 0% Fire Special Event Fees 12,300 20,845 4 1,462 4 1,462 0% Park Permits 48,678 5 0,849 5 0,000 5 0,000 0% Park Improvements 9,593 7, 185 17,624 17,624 0% Aquatics 66,346 90,987 7 3,200 7 3,200 0% Day Camp 1 98,743 199,885 187,500 187,500 0% Playgrounds 217,100 3 08,380 3 08,339 3 08,339 0% Special Events 3 5,130 3 9,420 37,800 37,800 0% Early Childhood 9 9,729 132,241 131,328 131,328 0% Instructional Classes 171,176 2 01,533 350,000 350,000 0% Basketball 30,464 27 ,275 26,200 26,200 0% Adult Open Gym 6,356 9, 855 6 ,750 6 ,750 0% Softball 3 7,322 38,283 3 7,500 3 7,500 0% Adult Futsal 6 - - - 10 0%
Teen Camp 3 3,030 38,725 3 7,000 3 7,000 0% Senior Center Charges 1,315 9,621 7,800 7,800 0% Community Event Charges 7,892 1 ,825 6,500 6,500 0% Photocopies 3,011 3 ,752 3,300 3,300 0%
Building Doc Retention Fee 1 04,033 12,652 88,000 91,080 4% Police Reports 24,691 27,765 29,246 29,246 0% Police Clearance Letters 2 ,760 2 ,910 3 ,958 3 ,958 0% Sale of Other Supplies - - 700 700 0%
Central Services Charges 5 8,772 66,875 8 0,000 8 0,000 0% Business License Proc Fee 36,906 3 6,202 4 5,000 4 5,000 0% EV Charge Station Fees 18,551 3 7,823 3 5,455 40,000 13 % Other Charges for Services 3 4,695 15,583 30,000 30,000 0% Special Assessments 8 4,093 - 1 ,000 1 ,000 0% Residential Permit Parking 1,653 3 0,712 6 2,437 6 2,437 0% 41City of Costa Mesa, California
suMMarIes of
fInancIal da ta
91 General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Total Fees and Charges $ 10,535,531 $ 11,931,983 $ 13,097,122 $ 13,181,206 1% Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ 2 5,000 $ 2 5,000 0% Sponsorship 29,000 6 1,000 60,000 60,000 0% Donations 5 1,257 7 5,006 7 5,000 7 5,000 0% Construction Permit Insp. Fees 1 63,875 158,745 165,000 1 80,000 9% Damage to City Property 93 ,583 160,899 1 00,000 1 00,000 0% Civil Subpoena Costs 17,748 18,433 14 ,407 14 ,407 0% Settlements Revenue 10 4,436 113,012 20,000 20,000 0% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 1 9,523 11,752 2 4,000 24,840 4% Other Reimbursements 7 07,187 7 89,620 470,000 470,000 0% Nonoperating Income - Other 1,399,669 1,368,045 - - 10 0% Sale of Other Equipment 6 88 - 100 100 0% Other 1 40,057 ( 89,923) 300,000 300,000 0% Total Other Revenues $ 2,762,022 $ 2,701,588 $ 1,288,507 $ 1,304,347 1% Total Revenues $ 177,491,471 $ 183,596,946 $ 189,894,159 $ 186,855,606 -2%

Other Financing Sources
Operating Transfers In $ - $ 888 ,618 $ - $ - 10 0% Total Other Financing Sources $ - $ 888,618 $ - $ - 100% Total Fund 101 $ 177,491,471 $ 184,485,564 $ 189,894,159 $ 186,855,606 -2%

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 approximately 40 percent of the total General Fund revenues projected for Fiscal Year 2025-26.

Trend
Current y ear’s i nfluences o n S ales a nd U se T ax i nclude t he i mpact o n c onsumer s pending a nd s entiment, p ersistent inflation, u ncertain fi scal p olicy, a nd h igh i nterest r ates o n l arge p urchases s uch a s a utos, h ome i mprovement and large household items. Fuel prices remain volatile due to dynamic demand as a result of global economic uncertainty on the back of potential tariffs.

Outlook
Sales tax receipts are forecasted to continue their slowdown in Fiscal Year 2025-26 from Fiscal Year 2024-25. While the consumer has previously proven to be relatively resistant, higher costs on core household goods, persistently high i nterest r ates, a d ampening w ealth e ffect, a nd u ncertainty o f fi scal p olicy ( such a s t ariffs) o n f uture i nflation and economic growth have led consumers to pull back in the next fiscal year. While a recession is not technically forecasted at this time, a protracted slowdown in economic growth is anticipated.

43City of Costa Mesa, California
suMMarIes of
fInancIal da ta
93 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 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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 2 025-26 i s 2 .37%. T he C ity’s t op p roperty t axpayers i nclude T he Irvine Company, South Coast Plaza, PR II MCC South Coast Property Owners LLC, United Dominion Realty LP, and Advanced Costa Mesa 23 LLC.

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 pproximately a t 3 4% o f t he t otal G eneral Fund revenues for Fiscal Year 2025-26.

Trend
Home s ales i n fi scal 2 024-2025 h ave s hown s ome g rowth v ersus t he p rior fi scal y ear a s d emand p ersisted, a nd t he median price in the City for 2024 increased from 2023 by 17.39 percent to $1,495,000.

Outlook
For F iscal Y ear 2 025-26, e stimated r evenue f rom p roperty t ax i s $ 63.0 m illion. T his e stimate i s a n i ncrease o f $2.5 million, or 4.1 percent over the Fiscal Year 2024-25 adopted budget.The persistent pressure on the available homes for sale has overcome prolonged higher interest rates in maintaining a strong housing market. The City retains H dL C oren & C one, a nd e xpert i n m unicipal fi nance, t o a ssist w ith f orecasting, t rend a nalysis, a nd o ther property tax services.

44 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
94 Transient Occupancy Tax
FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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 approximately 5% of the total General Fund revenues.

Trend
Robust t ravel e arly i n t he fi scal y ear h as b een t rending d ownward a s t he y ear p rogresses, d ue t o a r eduction i n spending by consumers on discretionary items such as leisure travel.

Outlook
In Fiscal Y ear 2 025-26, h otel t ax i s projected a t $ 9.8 m illion, w ith a d ecrease o f a pproximately $ 293,097, o r 2 .9 percent below prior year. Travel forecasts have declined due to negative global sentiment about U.S. policies, as well as reductions in consumer discretionary spending on experiences.

45City of Costa Mesa, California
suMMarIes of
fInancIal da ta
95 Solid Waste Hauler Franchise Fee Gas Franchise Fee
PEG Cable Franchise Fee Cable TV Franchise Fee
Electric Franchise Fee
FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 Proposed $0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
$7,500,000
$9,000,000
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 $3.6 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 2 025-26, f ranchise t ax r evenue i s estimated a t $ 6.9 m illion. F ranchise f ees r evenue m akes u p approximately 4 percent of the total General Fund revenues. 46 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
96 Business License Tax
FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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
In F iscal 2 024-25, b usiness l icense r evenue r ebounded f rom p rior fi scal y ear a nd a ny l ingering i mpacts f rom t he COVID-19 p andemic, a nd i s p rojected t o r emain s olid i n F iscal 2 025-26 i n s pite o f s ome fi scal a nd i mmigration policy uncertainty affecting businesses.

Outlook
For F iscal Y ear 2 025-26, e stimated r evenue f rom b usiness l icenses i s $ 940,807, w hich r epresents 0 .5% o f total General Fund revenues.
47City of Costa Mesa, California
suMMarIes of
fInancIal da ta
97 Other Street Permits Plumbing/Mechanical Permits
Electrical Permits Building Permits
FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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 p ermits i s t he l argest c ategory o f t he l icense a nd p ermits r evenue a t $ 3.3 m illion, f ollowed b y s treet a nd 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
While the total license and permit fee revenues for Fiscal Year 2024-25 has been strong, 2025-26 revenues are projected to continue to show growth, in spite of some potential negative impacts from higher interest rates and slower overall economic growth.

Outlook
With rising interest rates tempering selling activity, property owners are still likely to maintain home improvement spending. For Fiscal Year 2025-26, estimated revenue from licenses and permits is $5.7 million, which represents approximately 3% of total General Fund revenues.
48 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
98 Red Light Violations Parking Citations Vehicle Code Violations Municipal Code Violations
FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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 fines. A mounts p aid b y a d efendant i nclude fi nes a nd v arious p enalties, a ssessments, a nd r estitution. C ities s hare the revenue from fines and forfeitures with the State and the County.

Parking c itation i s t he l argest l ine i tem i n fi nes a nd f orfeitures a t $ 803,503. 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
Fines a nd f orfeitures h ave b een r elatively c onsistent o ver t he y ears, fl uctuating b etween $ 1.1 m illion a nd $ 1.9 million o ver the last 10 years. Fiscal Year 2025-26 is projected to be relatively flat to prior Fiscal Year.

Outlook
For F iscal Y ear 2 025-26, e stimated r evenue f rom fi nes a nd f orfeitures i s a $ 1.3 m illion, w hich r epresents approximately 1 % o f the t otal G eneral F und r evenue. T he e stimated a mount i s r eflected f rom l ast y ear’s p rojected revenues.
49City of Costa Mesa, California
suMMarIes of
fInancIal da ta
99 Rental Income Other Interest GASB 31 Adjustment Investment Earnings FY 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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 $ 4.2 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 pproximately a t $ 140 m illion, g enerates a s teady income stream from interest. 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 2 025-26, e stimated r evenue f rom u se o f money a nd p roperty t otal $ 5.0 m illion, o r approximately 3 % o f the t otal G eneral F und r evenues. T he e stimate r epresents a d ecrease i n a pproximately $ 250,000 f rom prior year’s adopted estimate as an increase in golf operations is offset by a reduction of estimated Investment Earnings due to the unpredictability of the GASB impact at year end.

50 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
100
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 16-17 ActualFY 17-18 ActualFY 18-19 ActualFY 19-20 ActualFY 20-21 ActualFY 21-22 ActualFY 22-23 ActualFY 23-24 ActualFY 24-25 AdoptedFY 25-26 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, the largest fee line item, will be in its eighth year of operation in Fiscal Year 2025-24. With the adoption 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 Year 2025-26, estimated revenue from fees and charges f or service i s $13.2 million, which represents 7 percent of the total General Fund revenue. This includes a proposed consumer price index (CPI) increase of 3.5% to c ertain f ees a nd p roposing a c redit c ard p rocessing f ee o f 2 .7%. T his r evenue i s a pproximately fl at t o t he p rior year’s adopted budget.

51City of Costa Mesa, California
suMMarIes of
fInancIal da ta
101
Schedule of Interfund Transfers
for the Fiscal Year Ending June 30, 2026
Fund Transfers In Transfers Out

General Fund - 101 2,797,836
IT Replacement Fund - 603 2,797,836
Subtotal $ 2,797,836 $ 2,797,836

American Rescue Plan - 204
Costa Mesa Housing Authority- 222 7 50,000
State Grants - 231 7 50,000
Subtotal $ 750,000 $ 750,000

TOTAL $ 3,547,836 $ 3,547,836

52 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
102
By Category
Salaries
Salaries
$74.9M; (33.7%)
$74.9M; (33.7%)
Salaries
$74.9M; (33.7%)
Benefits
Benefits
$25.9M; (11.6%)
$25.9M; (11.6%)
Benefits
$25.9M; (11.6%)
Retirement
Retirement
$41.7M; (18.8%)
$41.7M; (18.8%)
Retirement
$41.7M; (18.8%)
Maintenance and Operations
Maintenance and Operations
$54.3M; (24.4%)
$54.3M; (24.4%)
Maintenance and Operations
$54.3M; (24.4%)
Fixed Assets
Fixed Assets
$5.4M; (2.4%)
$5.4M; (2.4%)
Fixed Assets
$5.4M; (2.4%)
Transfers Out
Transfers Out
$3.5M; (1.6%)
$3.5M; (1.6%)
Transfers Out
$3.5M; (1.6%)
Capital Improvement
Capital Improvement
$16.7M; (7.5%)
$16.7M; (7.5%)
Capital Improvement
$16.7M; (7.5%)
City Manager
City Manager
$15.0M; (6.7%)
$15.0M; (6.7%)
City Manager
$15.0M; (6.7%)
City Council
City Council
$1.0M; (0.4%)
$1.0M; (0.4%)
City Council
$1.0M; (0.4%)
City Attorney
City Attorney
$1.1M; (0.5%)
$1.1M; (0.5%)
City Attorney
$1.1M; (0.5%)
Parks and Community Services
Parks and Community Services
$9.9M; (4.4%)
$9.9M; (4.4%)
Parks and Community Services
$9.9M; (4.4%)
IT
IT
$9.4M; (4.2%)
$9.4M; (4.2%)
IT
$9.4M; (4.2%)
Police
Police
$63.5M; (28.3%)
$63.5M; (28.3%)
Police
$63.5M; (28.3%)
Fire and Rescue
Fire and Rescue
$38.9M; (17.3%)
$38.9M; (17.3%)
Fire and Rescue
$38.9M; (17.3%)Finance
Finance
$7.0M; (3.1%)
$7.0M; (3.1%)
Finance
$7.0M; (3.1%)
Development Services
Development Services
$11.5M; (5.1%)
$11.5M; (5.1%)
Development Services
$11.5M; (5.1%)
Public Works
Public Works
$47.9M; (21.3%)
$47.9M; (21.3%)
Public Works
$47.9M; (21.3%)
Non-Departmental
Non-Departmental
$19.2M; (8.6%)
$19.2M; (8.6%)
Non-Departmental
$19.2M; (8.6%)
Total Appropriations - All Funds (Including Transfers)
Total Appropriations - All Funds (Including Transfers)
for the Fiscal Year Ending June 30, 2026

Total Appropriations - All Funds - $224.4 (Includes Capital Improvement) (in millions)
53City of Costa Mesa, California
suMMarIes of
fInancIal da ta
103
Summary of Appropriations by Department/by Category –
All Funds (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
City Council
Salaries a nd B enefits $ 67 5,296 $ 5 72,515 $ 7 10,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000
Subtotal City Council $ 834,594 $ 7 50,577 $ 874,089 $ 954,143

City Manager’s Office
Salaries a nd B enefits $ 7, 4 39,768 $ 9 ,010,354 $ 1 0,002,380 $ 10 ,096,235 Maintenance and Operations 4 ,576,213 7,488,942 4 ,667,410 4, 912,360 Fixed Assets 5 5,129 10 0,887 1 6,900 1 6,900 Subtotal City Manager’s Office $ 12,071,110 $ 16,600,184 $ 14,686,690 $ 15,025,495

City Attorney
Maintenance and Operations 988,508 9 77,061 1 ,086,750 1 ,123,700 Subtotal City Attorney $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700

Finance
Salaries a nd B enefits $ 3 ,376,822 $ 3 ,578,893 $ 4 ,763,134 $ 4 ,985,872 Maintenance and Operations 95 5,049 7 98,210 1,273,330 1 ,273,330 Fixed Assets 6 4,339 3 9,480 37,300 787,300
Subtotal Finance $ 4 ,396,210 $ 4,416,583 $ 6,073,764 $ 7 ,046,502

Parks and Community Services
Salaries a nd B enefits $ 4, 792,258 $ 7 ,058,462 $ 6 ,520,620 $ 6 ,594,380 Maintenance and Operations 3 ,189,239 3 ,340,631 3 ,252,945 3,267,4 45 Fixed Assets 2 8,526 1 6,647 3 ,800 3,800
Subtotal Parks and Community Services $ 8,010,022 $ 10,415,740 $ 9,777,365 $ 9,865,625

Information Technology
Salaries a nd B enefits $ 3 ,641,655 $ 4 ,141,132 $ 4 ,579,074 $ 4 ,819,929 Maintenance and Operations 5 68,129 85 8,650 610,670 1,760,670 Fixed Assets 1,784,178 1,370,904 3 ,723,977 2,787,953 Subtotal Information Technology $ 5 ,993,961 $ 6 ,370,686 $ 8,913,721 $ 9,368,552

Police Department
Salaries a nd B enefits $ 5 0,707,995 $ 5 6,060,741 $ 5 5,284,339 $ 5 6,296,324 Maintenance and Operations 5,949,971 6,825,972 6 ,763,473 6,234,075 Fixed Assets 380,263 1 ,088,630 993,501 9 93,216 Subtotal Police Department $ 57,038,230 $ 63,975,342 $ 63,041,313 $ 63,523,615

Fire and Rescue Department
Salaries a nd B enefits $ 2 7,878,623 $ 2 9,489,641 $ 3 1,904,744 $ 3 2,985,288 Maintenance and Operations 5 ,560,602 5 ,644,516 5 ,835,188 5 ,885,188 Fixed Assets 4 1,171 2 5,478 32,990 3 2,990
Subtotal Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

54 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
104
Summary of Appropriations by Department/by Category –
All Funds (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Development Services
Salaries a nd B enefits $ 7, 5 80, 306 $ 8 ,452,749 $ 9, 689,965 $ 9, 454,778 Maintenance and Operations 1,622,919 2 ,113,323 1 ,961,283 2,000,455 Fixed Assets 50,190 8 3,403 28,250 2 8,250
Subtotal Development Services $ 9,253,415 $ 10,649,476 $ 11,679,498 $ 11,483,483

Public Works
Salaries a nd B enefits $ 1 0,139,038 $ 1 1,74 4,853 $ 1 4,244,933 $ 1 3,565,635 Maintenance and Operations 14,989,958 16,673,276 1 5,713,101 1 6,120,329 Fixed Assets 3 63,163 7 24,521 1,942,900 1,478,900 Subtotal Public Works $ 25,492,159 $ 29,142,649 $ 31,900,934 $ 31,164,864

Non-Departmental
Salaries a nd B enefits $ - $ 1 ,960,907 $ 2 ,611,000 $ 4 ,859,345 Maintenance and Operations 7,952,067 9,070,177 11,291,750 1 1,565,032 Fixed Assets 2 4,442,397 14,857,218 12,631,498 2 ,797,836 Subtotal Non-Departmental $ 3 2,394,464 $ 25,888,302 $ 26,534,248 $ 19,222,213

TOTAL APPROPRIATIONS - ALL FUNDS

Salaries a nd B enefits $ 1 18,182,378 $ 13 2,070,247 $ 1 40, 311,097 $ 1 44,448,7 46 Maintenance and Operations $ 4 6,511, 225 53,968,821 52,189,891 54,303,765 Fixed Assets $ 2 7, 210,082 18,307,168 1 9,413,116 8,929,145

TOTAL APPROPRIATIONS - ALL FUNDS $ 191,903,685 $ 204,346,236 $ 211,914,104 $ 2 07,681,656 55City of Costa Mesa, California
suMMarIes of
fInancIal da ta
105
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ ( 4,019,104) $ (4 ,346,404) Salaries & Wages 501001 - - - 1,977,205
Regular Salaries - Sworn 501100 24,891,294 26,301,467 2 9,128,806 2 9,599,752 Regular Salaries - Non-Sworn 501200 25,890,986 31,150,967 3 8,283,412 38,090,340 Regular Salaries - Part-Time 501300 4,963,839 5,724,714 4 ,861,995 5 ,023,463 Overtime 501400 7,301,625 8 ,314,837 4,904,449 4,904,449 Accrual Payoff - Excess Max. 501500 541,110 5 57,926 1 91,128 1 91,128 Vacation/Comp. Time Cash Out 501600 464,941 520,372 303,980 303,980 Holiday Allowance 501700 8 26,850 971,160 932,453 979,119 Separation Pay-Off 501800 2 61,777 391,598 145,776 145,776 Other Compensation 501900 3,205,954 3,961,466 4 ,413,193 4,366,638 Furloughs 502200 - - - -
Cafeteria Plan 505100 10,683,909 12 ,229,132 1 4,135,042 1 4,267,153 Medicare 505200 1,048,895 1,191,314 9 97,507 1,114,701 Retirement 505300 34,093,546 3 6,028,770 3 9,958,637 41,726,930 Longevity 505400 1 63,174 460,619 1,193,739 1 ,199,525 Executive Prof Development 505500 67 ,958 74,626 84,617 10 9,526 Auto Allowance 505600 42,878 3 8,415 48,300 48,300 Unemployment 505800 4 3,086 26 ,854 80,020 80,020 Workers’ Compensation 505900 1,799,941 2,225,102 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1,890,617 1 ,900,907 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 118,182,378 $ 132,070,247 $ 140,311,097 $ 144,448,746

Maintenance and Operations
Stationery a nd O ffice 510100 $ 2 12,483 $ 2 20,970 $ 2 19,150 $ 2 19,650 Multi-Media, Promos, Subscrpt. 510200 904,077 8 78,106 658,689 658,689 Small Tools and Equipment 510300 5 29,189 8 41,094 25 5,307 255,092 Uniforms and Clothing 510400 4 23,828 4 64,528 3 92,250 422,250 Safety and Health 510500 1 ,231,785 736,134 6 58,622 6 58,622 Maintenance and Construction 510600 9 11,564 1,155,456 6 93,250 7 17,250 Agriculture 510700 72,627 10 1,227 97,000 97,000 Fuel 510800 814,745 7 04,695 5 01,400 701 ,400 Electricity - Buildings & Fac. 515100 7 84,284 8 86,363 580,020 580,020 Electricity - Power 515200 327,999 3 64,680 2 81,800 2 81,800 Electricity - Street Lights 515300 1 ,164,347 1 ,237,221 1,000,000 1,000,000 Gas 515400 1 10,225 6 4,014 4 5,400 4 5,400
Water - Domestic 515500 109,822 61,352 76,100 76,100 Water - Parks and Parkways 515600 697,303 805,573 8 59,100 8 59,100 Waste Disposal 515700 235,223 2 71,191 2 62,462 2 62,462 Janitorial and Housekeeping 515800 5 76,922 5 86,380 6 92,143 6 92,143 Postage 520100 - - - -
Legal Advertising/Filing Fees 520200 243,938 223,108 329,600 329,600 Advertising and Public Info. 520300 1 7,074 2 3,582 1 6,300 1 6,300 Telephone/Radio/Communications 520400 969,758 1 ,017,966 7 99,566 8 10,089 Business Meetings 520500 61,757 9 7,076 51,580 51,580 56 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
106
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Maintenance and Operations (Continued)
Mileage Reimbursement 520600 1,336 1 ,735 3,300 3, 300 Dues and Memberships 520700 195,854 212,695 2 08,712 2 08,712 Board Member Fees 520800 45,900 5 0,200 4 9,700 49,700 Professional Development 520900 6 10,924 706,234 652,827 672,827 Buildings and Structures 525100 4 82,281 4 39,094 3 66,250 376,913 Landscaping and Sprinklers 525200 3,339,988 3 ,449,870 3 ,400,500 3 ,520,500 Underground Lines 525300 - - - -
Automotive Equipment 525400 213,771 4 64,611 26 2,500 4 64,728 Office F urniture 525600 119 11,614 2 ,000 2,000 Office E quipment 525700 65 ,930 8 0,576 66,631 6 6,631 Other Equipment 525800 1 ,205,151 1 ,397,437 941,650 9 41,650 Streets, Alleys and Sidewalks 525900 95 8,785 1,726,929 1,777,790 1,812,790 Employment 530100 3 3,423 20,399 26,000 2 6,000 Consulting 530200 3 ,529,443 3 ,869,110 4,033,093 3 ,757,822 Legal 530300 1,699,949 1,947,474 2,843,500 2 ,880,450 Engineering and Architectural 530400 4 11,362 3 84,122 5 57,912 557,912 Financial & Information Svcs. 530500 5 95,842 6 83,969 1,078,750 1 ,078,750 Medical and Health Inspection 530600 1 80,027 192,811 2 28,100 228,100 Public Safety 530700 2,518,150 2 ,875,287 3 ,186,420 3 ,252,920 Recreation 530800 3 39,997 4 33,038 6 33,620 645,620 Sanitation 530900 3 9,950 46,960 1 ,200 1,200 Principal Payments 535100 2,171,129 2,254,849 3 ,738,983 3,738,983 Interest Payments 535200 1 ,121,165 9 96,717 1 ,156,448 1,156,448 External Rent 535400 573,343 8 05,389 1 ,079,650 9 65,742 Grants, Loans and Subsidies 535500 2,008,996 2,147,134 2 ,179,910 2, 124,914 Depreciation 535600 1,120,805 1 ,532,452 1,325,000 2 ,475,000 Internal Rent Central Services 535800 58,772 6 6,875 9 9,722 99,722 Internal Rent Postage 535900 1 28,396 1 51,327 111,334 1 11,334 Internal Rent - Maintenance 536100 884,887 884,887 884,887 88 4,887 Internal Rent - Repl Cost 536200 4 ,021,116 4 ,385,219 4,514,999 4 ,514,999 Internal Rent - IT Replacement 536300 - - - - Internal Rent - Fuel 536400 532,950 5 73,094 501,400 5 01,400 Internal Rent Genl Liability 536500 2, 072,246 2,072,221 2,072,221 2,392,171 Internal Rent Workers’ Comp 536600 2 ,690,073 2,939,914 2,939,914 2 ,939,914 Internal Rent Unemployment 536700 8 0,183 8 0,180 8 0,180 8 0,180 General Liability 540100 1,611,556 2 ,047,044 1 ,762,301 2, 082,251 Special Liability 540200 - - 9, 400 9,400
Buildings & Personal Property 540500 106,184 - 195,200 1 95,200 Taxes and Assessments 540700 3 19,196 3 37,358 196,200 1 96,200 Contingency 540800 4 6,656 2 ,926,444 550,000 5 50,000 Other Costs 540900 88,362 3 ,711 1 ,948 1,948 Assistance 545300 - - - -
Acquisition Costs 545500 - - - -
Emergency Protective Measure 580200 8 ,077 29,125 - - Subtotal Maintenance and Operations $ 46,511,225 $ 53,968,821 $ 52,189,891 $ 54,303,765 57City of Costa Mesa, California
suMMarIes of
fInancIal da ta
107
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
Account
Number
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fixed Assets
Land 590100 $ - $ - $ - $ -
Buildings and Structures 590400 - - - -
Automotive Equipment 590500 2 39,273 7 09,476 1 ,905,000 1,441,000 Office F urniture 590600 3,199 4 2,847 1 2,900 12,900 Office E quipment 590700 21,206 4,515 - -
Other Equipment 590800 2 ,395,332 2,660,333 4 ,863,718 3,927,409 Loss on Disposal of Assets 599100 85 ,228 32,779 - - Nonoperating Expenses - Other 599400 - - - - Capital Replacement Reservce 599500 - - - -
Subtotal Fixed Assets $ 2,744,239 $ 3,449,950 $ 6,781,618 $ 5,381,309

Transfers Out
Transfers Out 595100 $ 2 4,465,843 $ 1 4 , 857, 218 $ 1 2,631,498 $ 3 ,5 47, 836 Subtotal Transfers Out $ 24,465,843 $ 1 4,857,218 $ 12,631,498 $ 3,547,836

TOTAL APPROPRIATIONS - ALL FUNDS $ 191,903,685 $ 2 04,346,236 $ 211,914,104 $ 207,681,656

58 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
108
By Category
Salaries
Salaries
$71.8M; (38.9%)
$71.8M; (38.9%)
Salaries
$71.8M; (38.9%)
Benefits
Benefits
$22.9M; (12.4%)
$22.9M; (12.4%)
Benefits
$22.9M; (12.4%)
Retirement
Retirement
$40.6M; (22.0%)
$40.6M; (22.0%)
Retirement
$40.6M; (22.0%)
Maintenance and Operations
Maintenance and Operations
$43.7M; (23.7%)
$43.7M; (23.7%)
Maintenance and Operations
$43.7M; (23.7%)
Fixed Assets
Fixed Assets
$3.0M; (1.6%)
$3.0M; (1.6%)
Fixed Assets
$3.0M; (1.6%)
Transfers Out
Transfers Out
$2.8M; (1.5%)
$2.8M; (1.5%)
Transfers Out
$2.8M; (1.5%)
City Council
City Council
$1.0M; (0.5%)
$1.0M; (0.5%)
City Council
$1.0M; (0.5%)
City Manager
City Manager
$9.6M; (5.1%)
$9.6M; (5.1%)
City Manager
$9.6M; (5.1%)
City Attorney
City Attorney
$1.1M; (0.6%)
$1.1M; (0.6%)
City Attorney
$1.1M; (0.6%)
Finance
Finance
$6.3M; (3.4%)
$6.3M; (3.4%)
Finance
$6.3M; (3.4%)
Parks and Community Services
Parks and Community Services
$9.1M; (4.9%)
$9.1M; (4.9%)
Parks and Community Services
$9.1M; (4.9%)
Information Technology
Information Technology
$6.6M; (3.5%)
$6.6M; (3.5%)
Information Technology
$6.6M; (3.5%)
Police
Police
$62.8M; (33.6%)
$62.8M; (33.6%)
Police
$62.8M; (33.6%)
Fire and Rescue
Fire and Rescue
$38.9M; (20.8%)
$38.9M; (20.8%)
Fire and Rescue
$38.9M; (20.8%)
Development Services
Development Services
$9.7M; (5.2%)
$9.7M; (5.2%)
Development Services
$9.7M; (5.2%)
Public Works
Public Works
$22.6M; (12.1%)
$22.6M; (12.1%)
Public Works
$22.6M; (12.1%)
Non-Departmental
Non-Departmental
$19.2M; (10.3%)
$19.2M; (10.3%)
Non-Departmental
$19.2M; (10.3%)
Total Appropriations - General Fund (Including Transfers) for the Fiscal Year Ending June 30, 2026

Total Appropriations - General Fund - $186.9 (includes Capital Improvement) (in millions)
59City of Costa Mesa, California
suMMarIes of
fInancIal da ta
109
Summary of Appropriations by Department/by Category –
General Fund (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
City Council
Salaries a nd B enefits $ 67 5,040 $ 5 72,515 $ 7 10,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000
Subtotal City Council $ 8 34,337 $ 7 50,577 $ 874,089 $ 954,143

City Manager’s Office
Salaries a nd B enefits $ 5 ,193,982 $ 6 ,353,178 $ 7, 373,716 $ 7, 4 67,571 Maintenance and Operations 2, 332,910 2,512,292 2,203,759 2 ,128,759 Fixed Assets 46,471 3 7,286 1 6,900 1 6,900
Subtotal City Manager’s Office $ 7,573,363 $ 8,902,755 $ 9,594,375 $ 9,613,230

City Attorney
Maintenance and Operations $ 9 88,108 $ 9 7 7,061 $ 1 ,086,750 $ 1 ,123,700 Subtotal City Attorney $ 988,108 $ 977,061 $ 1,086,750 $ 1,123,700

Finance
Salaries a nd B enefits $ 3 , 357, 419 $ 3 ,578,893 $ 4 ,763,134 $ 4 ,985,872 Maintenance and Operations 868,567 7 98,210 1,273,330 1 ,273,330 Fixed Assets 45,202 3 9,480 37,300 3 7,300
Subtotal Finance $ 4,271,188 $ 4,416,583 $ 6,073,764 $ 6,296,502

Parks and Community Services
Salaries a nd B enefits $ 4, 584,432 $ 6 ,883,249 $ 6 ,349,925 $ 6 ,414,690 Maintenance and Operations 2,758,414 2,860,191 2 ,683,340 2,683,340 Fixed Assets 2 8,526 9,911 3 ,800 3,800
Subtotal Parks and Community Services $ 7,371,372 $ 9,753,352 $ 9,037,065 $ 9 ,101,830

Information Technology
Salaries a nd B enefits $ 2 ,836,023 $ 3 , 807, 287 $ 3 ,997,911 $ 4 ,126,819 Maintenance and Operations 5 13,164 528,121 5 60,670 560,670 Fixed Assets 1,784,178 1 ,232,559 1,843,977 1 ,883,227 Subtotal Information Technology $ 5,133,365 $ 5,567,967 $ 6, 402,558 $ 6,570,716

Police Department
Salaries a nd B enefits $ 4 9,964,843 $ 5 5,153,482 $ 5 4,639,286 $ 5 5,642,500 Maintenance and Operations 5 ,668,692 6 ,527,658 6 ,328,283 6,226,075 Fixed Assets 240,936 324,768 9 52,181 951,896 Subtotal Police Department $ 55,874,470 $ 62,005,909 $ 61,919,750 $ 62,820,471

60 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
110
Summary of Appropriations by Department/by Category –
General Fund (Excludes CIP)
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Department/Category
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fire and Rescue Department
Salaries a nd B enefits $ 2 7,878,623 $ 2 9,489,641 $ 3 1,904,744 $ 3 2,985,288 Maintenance and Operations 5 ,560,602 5 ,644,516 5 ,835,188 5 ,885,188 Fixed Assets 4 1,171 2 5,478 32,990 3 2,990
Subtotal Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

Development Services
Salaries a nd B enefits $ 7, 050,680 $ 7, 8 41,123 $ 8 ,872,867 $ 8 ,606,798 Maintenance and Operations 1 ,138,327 1 ,158,259 1 ,010,686 1,060,686 Fixed Assets 40,748 8 3,403 28,250 2 8,250
Subtotal Development Services $ 8, 229,755 $ 9,082,786 $ 9,911,803 $ 9 ,695,734

Public Works
Salaries a nd B enefits $ 8 ,489,354 $ 9 , 867, 265 $ 1 1,907, 281 $ 1 1,487 ,471 Maintenance and Operations 11,882,339 13,230,159 11,743,821 1 1,058,231 Fixed Assets 41,786 4 ,540 7,900 7, 900
Subtotal Public Works $ 20,413,479 $ 2 3,101,963 $ 23,659,002 $ 22,553,602

Non-Departmental
Salaries a nd B enefits $ 1 ,950,617 $ 1 ,960,907 $ 2 ,611,000 $ 4 ,859,345 Maintenance and Operations 7,952,067 9 ,030,177 11,245,082 1 1,565,032 Transfers Out 22,554,541 12,432,270 9 ,705,994 2 ,797,836 Subtotal Non-Departmental $ 32,457,225 $ 23,423,354 $ 23,562,076 $ 19,222,213

TOTAL APPROPRIATIONS - GENERAL FUND

Salaries a nd B enefits $ 1 11,981,013 $ 1 25,507,538 $ 13 3,130,772 $ 1 37, 367, 315 Maintenance and Operations 3 9,821,759 4 3,444,708 4 4,132,090 4 3,726,192 Fixed Assets 2 ,246,299 1 ,757,426 2,925,298 2, 964,263 Transfers Out 2 2,577,987 12,432,270 9 ,705,994 2 ,797,836

TOTAL APPROPRIATIONS - GENERAL FUND $ 176,627,058 $ 183,141,942 $ 189,894,154 $ 186,855,606 61City of Costa Mesa, California
suMMarIes of
fInancIal da ta
111
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 4,019,104) $ (4 ,346,404) Salaries & Wages - - - 1,977,205
Regular Salaries - Sworn 24,608,500 26,037,765 28,854,649 2 9,325,600 Regular Salaries - Non-Sworn 2 3,677,179 29,170,030 35,747,113 3 5,588,157 Regular Salaries - Part-Time 4,805,058 5 ,585,102 4,640,621 4,848,561 Overtime 6,989,413 7, 927,468 4, 822,473 4 ,828,573 Accrual Payoff - Excess Max. 530,043 545,763 186,128 186,128 Vacation/Comp. Time Cash Out 4 60,136 509,827 3 02,980 3 02,980 Holiday Allowance 8 09,749 963,606 9 18,390 9 65,235 Separation Pay-Off 260,916 373,419 145,376 145,376 Other Compensation 3 ,165,286 3 ,913,768 4, 358,438 4, 312,649 Cafeteria Plan 10 ,248,439 11,807,771 13,576,180 13,735,999 Medicare 1,004,736 1,148,592 95 6,800 1 ,067,500 Retirement 33,260,085 35,049,145 3 8,857,777 4 0,623,510 Longevity 163,174 460,619 1,193,739 1 ,192,161 Executive Prof Development 64,805 75,341 8 0,912 10 5,786 Auto Allowance 42,878 3 8,415 48,300 48,300
City Contrib - Retiree Medical 1,890,617 1 ,900,907 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 111,981,013 $ 125,507,538 $ 133,130,772 $ 137,367,315

Maintenance and Operations
Stationery a nd O ffice $ 2 10,675 $ 2 20,515 $ 2 13,650 $ 2 14,150 Multi-Media, Promos, Subscrpt. 8 65,626 8 09,815 5 84,389 5 84,389 Small Tools and Equipment 5 13,392 7 90,764 2 40,366 2 40,151 Uniforms and Clothing 4 15,320 4 58,854 388,250 418,250 Safety and Health 1 ,208,106 6 59,605 658,122 658,122 Maintenance and Construction 523,872 4 82,693 3 28,250 3 28,250 Agriculture 72,627 10 1,227 9 7,000 9 7,000
Electricity - Buildings & Fac. 7 84,284 8 86,363 580,020 580,020 Electricity - Power 327,999 3 64,680 2 81,800 2 81,800 Electricity - Street Lights 1 ,164,347 1,237,221 1,000,000 1,000,000 Gas 1 10,225 6 4,014 4 5,400 4 5,400
Water - Domestic 109,822 61,352 76,100 76,100 Water - Parks and Parkways 697,303 805,573 8 59,100 8 59,100 Waste Disposal 209,379 232,704 261,462 261,462 Janitorial and Housekeeping 576,010 5 85,629 6 90,243 6 90,243 Legal Advertising/Filing Fees 243,938 2 22,392 3 11,600 3 11,600 Advertising and Public Info. 1 2,762 1 9,168 14 ,300 14 ,300 Telephone/Radio/Communications 969,758 1 ,017,966 7 99,566 8 10,089 Business Meetings 61,757 95,653 51,080 51,080 Mileage Reimbursement 1,336 1 ,735 3,300 3,300 Dues and Memberships 1 93,796 203,828 2 04,712 2 04,712

62 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
112
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 4 0,600 4 1,800 4 1,300 4 1,300 Professional Development 5 79,670 658,644 6 44,141 664,141 Buildings and Structures 375,600 4 05,414 242,250 2 76,913 Landscaping and Sprinklers 3,332,511 3 ,446,847 3,400,500 3,400,500 Automotive Equipment - 2 ,159 - -
Office F urniture 119 11,614 2 ,000 2 ,000
Office E quipment 65,721 80,190 6 6,431 6 6,431 Other Equipment 1 ,202,871 1,061,746 9 27,150 9 27,150 Streets, Alleys and Sidewalks 95 8,785 1,726,929 1 ,057,200 3 71,610 Employment 33,423 20,399 2 6,000 2 6,000
Consulting 2, 444,309 2 ,909,759 3,015,431 2 ,890,160 Legal 1,699,949 1 ,944,321 2 ,843,050 2 ,880,000 Engineering and Architectural 4 11,362 3 84,122 5 47,848 5 47,848 Financial & Information Svcs. 5 95,842 6 83,969 1 ,078,750 1 ,078,750 Medical and Health Inspection 1 80,027 192,811 228,100 228,100 Public Safety 2,335,873 2 ,818,556 3,136,420 3,202,920 Recreation 2 94,586 372,935 504,220 504,220
Sanitation 95 0 9 60 1,200 1,200
Principal Payments 2,171,129 2,486,391 3 ,450,000 3 ,450,000 Interest Payments 999,864 941,676 1,067,905 1,067,905 External Rent 573,343 8 05,389 1,079,650 965,742 Grants, Loans and Subsidies 1,690,397 1 ,304,743 1 ,287,994 1 ,287,994 Internal Rent Central Services 58,772 6 6,875 9 9,722 9 9,722 Internal Rent Postage 128,396 151,305 1 10,792 1 10,792 Internal Rent - Maintenance 8 84,300 8 84,300 884,300 884,300 Internal Rent - Repl Cost 4 ,020,556 4, 384,659 4, 514,439 4, 514,439 Internal Rent - Fuel 532,950 5 73,094 5 01,400 5 01,400 Internal Rent Genl Liability 2,069,184 2,069,259 2,069,259 2,389,209 Internal Rent Workers’ Comp 2,651,490 2 ,910,749 2 ,938,441 2 ,938,441 Internal Rent Unemployment 79,122 7 9,264 7 9,687 7 9,687 Taxes and Assessments 1 17,092 211,642 9 6,200 9 6,200 Contingency 1 8,240 457,722 5 00,000 5 00,000 Other Costs 2 ,394 3,588 1,600 1,600
Emergency Protective Measure - 29,125 - -
Subtotal Maintenance and Operations $ 3 9,821,759 $ 43,444,708 $ 44,132,090 $ 43,726,192

63City of Costa Mesa, California
suMMarIes of
fInancIal da ta
113
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Account Description
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fixed Assets
Automotive Equipment 3 ,125 33,187 - -
Office F urniture 3,199 4 2,847 1 2,900 1 2,900 Office E quipment 9, 796 4,515 - -
Other Equipment 2 ,230,179 1,676,877 2,912,398 2,951,363 Subtotal Fixed Assets $ 2,246,299 $ 1,757,426 $ 2,925,298 $ 2, 964,263 Transfers Out
Operating Transfers Out $ 2 2,577,987 $ 1 2,432,270 $ 9 ,705,994 $ 2 ,797, 836 Subtotal Transfers Out $ 22,577,987 $ 12,432,270 $ 9,705,994 $ 2,797,836

TOTAL APPROPRIATIONS - GENERAL FUND $ 1 76,627,058 $ 183,141,942 $ 189,894,154 $ 186,855,606

(1) In Fiscal Year 2023-24, 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 2023-24, 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.
64 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
114
Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
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 - - Management Analyst* 1. 00 - - - -
Total City Council 10.00 8.00 8.00 8.00 8.00 *Constituent Services s taff t ransferred to C ity M anager’s Office

City Manager’s Office
City Manager 1. 00 1. 00 1. 00 1. 00 1.00
Assistant City Manager 2 .00 1. 00 1. 00 1. 00 1.00 Administrative Assistant - 1. 00 1. 00 1. 00 1.00 Assistant to the City Manager 1. 00 1. 00 2 .00 2 .00 2.00 Central Services Supervisor 1. 00 - - - -
City Clerk 1. 00 1. 00 1. 00 1. 00 1.00
Community Outreach Worker ^ 2 .00 2 .00 7.00 7.00 6.00 Community Outreach Supervisor 1. 00 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 1.00 Energy and Sustainability Service Manager - - 1. 00 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 2 .00 2 .00 2 .00 2 .00 2.00 Human Resources Analyst ^ 4 .00 4 .00 4 .00 4 .00 3.00 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 1.00
Management Analyst 3 .00 3 .00 4 .00 4 .00 4.00 Neighborhood Improvement Manager 1. 00 1. 00 1. 00 1. 00 1.00 Office S pecialist I I 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 3 .00 3 .00 3.00 Real Property Manager - 1. 00 - - -
Senior Management Analyst ^ 1. 00 3 .00 2 .00 2 .00 1.00 Senior C ode E nforcement O fficer 1. 00 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 2 .00 - - - Multimedia Specialist - 2 .00 2 .00 2.00
Website Coordinator/ Programmer Analyst I ^ 1. 00 1. 00 1. 00 1. 00 - Total City Manager’s Office 37.00 43.00 49.00 49.00 45.00 *Constituent Services s taff t ransferred in City Manager’s O ffice * Energy and Sustainability Service Manager transferred in from Public Works ^ FY 2025/26 Proposed reduction of one FTE

65City of Costa Mesa, California
suMMarIes of
fInancIal da ta
115
Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
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 4 .00 4 .00 4 .00 4 .00 4.00 Accounting Supervisor 1. 00 1. 00 - - -
Administrative Assistant (CON) 1. 00 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 Business License Inspector - 1. 00 1. 00 1. 00 1.00 Buyer 3 .00 2 .00 2 .00 2 .00 2.00
Executive Assistant 1. 00 1. 00 1. 00 1. 00 1.00 Financial Analyst 1. 00 2 .00 2 .00 2 .00 2.00 Finance Manager - 1. 00 1. 00 1. 00 1.00
Finance O fficer- A ccounting - - 1. 00 1. 00 1.00 Finance O fficer- P ayroll ( CON) - - 1. 00 1. 00 1.00 Finance O fficer- P urchasing - - 1. 00 1. 00 1.00 Finance O fficer- R evenue - - 1. 00 1. 00 1.00 Payroll Coordinator 1. 00 1. 00 1. 00 1. 00 1.00 Payroll Supervisor 1. 00 1. 00 - - -
Permit Processing Specialist 1. 00 1. 00 1. 00 1. 00 1.00 Purchasing Supervisor 1. 00 1. 00 - - -
Revenue Supervisor 1. 00 1. 00 - - -
Senior Accountant 1. 00 1. 00 1. 00 1. 00 1.00 Senior Budget Analyst 2 .00 2 .00 2 .00 2 .00 2.00 Senior Management Analyst 1. 00 -
Total Finance Department 24.00 25. 00 26.00 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 -
Community Outreach Worker - 1. 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 - - - -
Office S pecialist I I* 1. 00 1. 00 1. 00 1. 00 1.00 Recreation Coordinator* 5 .00 4 .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 8.00 Recreation Supervisor 2 .00 3 .00 3 .00 3 .00 3.00 Senior Management Analyst - 1. 00 1. 00 1. 00 1.00 Senior Recreation Supervisor 2 .00 2 .00 2 .00 2 .00 2.00 Total Parks and Community Svcs Department 18.00 25. 00 26.00 26.00 26.00 *One Recreation Coordinator transferred to PD Adopted FY 23/24 * One position has been defunded in FY 25/26

66 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
116
Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 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 S pecialist I I - 1. 00 1. 00 1. 00 1.00 Programmer Analyst II 4 .00 4 .00 4 .00 4 .00 4.00 Senior Management Analyst - 1. 00 1. 00 1. 00 1.00 Senior Programmer Analyst 4 .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 20.00 22.00 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 1.00 Administrative Assistant 1. 00 1. 00 1. 00 1. 00 1.00 Account Specialist II 1. 00 1. 00 1.00
Animal Services Coordinator 1. 00 1. 00 1.00 Animal C ontrol O fficer 2 .00 3 .00 3 .00 3 .00 3.00 Animal Control Supervisor - 1. 00 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 1 1.00 1 1.00 1 1.00 1 1.00 11.00 Communications Supervisor 4 .00 4 .00 4 .00 4 .00 4.00 Community Services Specialist 7.00 7.00 7.00 7.00 7 .00 Court Liaison 1. 00 1. 00 1. 00 1. 00 1.00 Crime Analyst 1. 00 2 .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 4 .00 4 .00 4 .00 4 .00 4.00 Custody O fficer - 10 .00 10 .00 10 .00 11.00 Custody Supervisor - 1. 00 1. 00 1. 00 1.00 Electronics Technician 1. 00 1. 00 1. 00 1. 00 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 0.50 Management Analyst 1. 00 - - - -
Office S pecialist I I 1. 00 1. 00 1. 00 1. 00 1.00 Park Ranger 6 .00 6 .00 7.00 7.00 7 .00
Permit Processing Specialist - 1. 00 1. 00 1.00 67City of Costa Mesa, California
suMMarIes of
fInancIal da ta
117
Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 O fficer 1 07.00 1 07.00 1 07.00 1 07.00 107.00 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 1.00 Police Sergeant 2 2.00 2 2.00 2 2.00 2 2.00 22.00 Police Training Assistant 1. 00 1. 00 1. 00 1. 00 1.00 Property Evidence Specialist 1. 00 2 .00 3 .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 C ommunications 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 1.00 Senior P olice O fficer 2 .00 2 .00 2 .00 2 .00 2.00 Senior Police Records Technician 16.00 16.00 16.00 16.00 1 6.00 Telecommunications Manager * 0 .50 0 .50 0 .50 0 .50 0.50 Total Police Department 221.50 238.00 242.00 242.00 243.00

* 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 1.00 Assistant Fire Chief/Community Risk Reduction - non
sworn - 1. 00 1. 00 1. 00 1.00
Assistant Fire Marshal 1. 00 2 .00 2 .00 2 .00 2.00 Fire Marshal 1. 00 - - - -
Code E nforcement O fficer 1. 00 1. 00 1. 00 1. 00 1.00 Division Chief - Administration 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 0.50 Executive Assistant 1. 00 1. 00 1. 00 1. 00 1.00 Fire Captain 1 8.00 1 8.00 1 8.00 1 8.00 1 8.00 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 1.00 Fire Engineer 1 8.00 1 8.00 1 8.00 1 8.00 1 8.00 Fire Protection Specialist 4 .00 3 .00 3 .00 3 .00 3.00 Firefighter 42 .00 42 .00 42 .00 42 .00 42 .00 Management Analyst 1. 00 - - - -
Office S pecialist I I 1. 00 1. 00 1. 00 1. 00 1.00 Senior Manager Analyst 1. 00 1. 00 1. 00 1.00 Telecommunications Manager * 0 .50 0 .50 0 .50 0 .50 0.50 Total Fire Department 96.50 97.00 97.00 97.00 97.00 * Emergency Services Manager & Telecommunications Manager shared between Police Department and Fire and Rescue Department*

68 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
118
Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed

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 4 .00 4 .00 4.00 Chief of Code Enforcement * - 1. 00 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 E nforcement O fficer * 9. 00 7.00 7.00 7.00 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 1. 00 1. 00 1. 00 1.00 Office S pecialist I I * 1. 00 1. 00 1. 00 1. 00 1.00 Permit Processing Specialist 3 .00 3 .00 3 .00 3 .00 3.00 Planning and Sustainable Development Manager - 1. 00 2 .00 2 .00 2.00 Plan Checker 1. 00 - - - -
Plan Check Engineer 2 .00 3 .00 3 .00 3 .00 3.00 Principal Planner 2 .00 2 .00 2 .00 2 .00 2.00 Senior C ode E nforcement O fficer 1. 00 2 .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 2 .00 2 .00 2 .00 2.00 Senior Planner 1. 00 2 .00 3 .00 3 .00 3.00 Total Development Services Department 48.00 50.00 53.00 53.00 53.00 *One position has been defunded in FY 25/26

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 1.00 Associate Engineer 7.00 8 .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 Deputy Director of Public Works - 1. 00 1. 00 1. 00 1.00 Energy and Sustainability Service Manager 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 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 69City of Costa Mesa, California
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Four-Year Personnel Summary by Department
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026

FY 22-23
Adopted
FY 23-24
Adopted
FY 24-25
Adopted
FY 24-25
Amended
FY 25-26
Proposed
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 2.00 Lead Maintenance Worker 6 .00 7.00 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 4 .00 4 .00 4 .00 4 .00 4.00 Management Analyst 1. 00 1. 00 1. 00 1. 00 1.00 Office S pecialist I I 2 .00 2 .00 2 .00 2 .00 2.00 Principal Civil Engineer 1. 00 - - - -
Senior Engineer * 3 .00 4 .00 4 .00 4 .00 4.00 Senior Maintenance Technician 1. 00 - - - - Senior Maintenance Worker 6 .00 6 .00 6 .00 6 .00 6.00 Senior Management Analyst 1. 00 2 .00 2 .00 2 .00 2.00 Storekeeper 2 .00 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 75.00 80.00 79.00 79.00 79.00

* E nergy a nd S ustainability Service Manager transferred to C ity M anager’s Office FY 2 3/24 A dopted * One position has been defunded in FY 25/26
Total Full-time Employees 550.00 588.00 602.00 602.00 599.00

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

City Council 0 .50 - - - -
City M anager’s Office 1 0.95 8 .32 8 .32 8 .32 8.32 Finance Department - - 0.75 0.75 0 .75
Parks and Community Services 7 0.16 6 3.82 6 2.57 6 2.57 62.57 Information Technology Department 0 .50 - - - - Police Department 1 8.86 1 6.86 14 .75 2 2.25 22.25 Fire and Rescue Department 2 .25 2 .25 2 .25 2 .25 2.25 Development Services Department 5 .34 5 .34 5 .34 5 .34 5.34 Public Works Department 6 .25 5.50 6 .00 6 .00 6.00

Total Part-time FTEs 114.81 102.09 99.98 107.48 107.48

Total Citywide FTEs 664.81 702.81 701.98 709.48 706.48 70 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
120
CityCouncil
City
Council
121
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 2025-2026
72 City of Costa Mesa, California 122
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 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 2 025-26 b udget f or t he O ffice o f t he C ity C ouncil i s $ 954,143, a n i ncrease o f $ 80,054, o r 9 p ercent, compared to the adopted budget for Fiscal Year 2024-25. The increase is primarily attributed to the proposed labor memorandum o f u nderstanding ( MOU). T he C ity C ouncil’s s alaries a nd b enefits b udget f unds t he c ompensation of one (1) Mayor, six (6) council members, and one (1) Executive Assistant position.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

CITY COUNCIL BY FUNDING SOURCE

General Fund - 101 $ 8 34,337 $ 7 50,577 $ 8 74,089 $ 9 54,143 Disaster Fund - 150 25 7 - - -

Total City Council $ 834,594 $ 7 50,577 $ 874,089 $ 954,143 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

CITY COUNCIL BY PROGRAM
ADMINISTRATION - 10100

City Council - 50110
Salaries a nd B enefits $ 67 5,040 $ 5 72,515 $ 7 10,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000
Subtotal City Council $ 8 34,337 $ 7 50,577 $ 874,089 $ 954,143

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

TOTAL CITY COUNCIL

Salaries a nd B enefits $ 67 5,296 $ 5 72,515 $ 7 10,908 $ 7 90,962 Maintenance and Operations 1 58,570 1 78,062 1 61,181 161,181 Fixed Assets 727 - 2 ,000 2,000

Total City Council $ 834,594 $ 7 50,577 $ 874,089 $ 954,143 Proposed Budget for
Fiscal Year 2025-2026
74 City of Costa Mesa, California 124

From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY COUNCIL BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 2 37, 88 4 $ 1 50,595 $ 1 73,667 $ 2 20,144 Regular Salaries - Part-Time 4 4,842 - - -
Overtime 1 6,223 5 ,362 5 00 500
Holiday Allowance 648 701 - -
Other Compensation 1,740 - 469 47 0
Cafeteria Plan 255,785 251,535 2 96,448 3 20,436 Medicare 7,080 5 ,111 2 ,518 3 ,199
Retirement 111,094 1 59,211 237,306 2 46,213 Subtotal Salaries & Benefits $ 6 75,296 $ 572,515 $ 710,908 $ 790,962

Maintenance and Operations
Stationery a nd O ffice $ 2 ,061 $ 1 ,353 $ 2 ,600 $ 2 ,600 Multi-Media, Promos, Subscrpt. 3 ,811 1,951 4 ,000 4,000 Small Tools and Equipment 1,015 2,071 2 ,000 2,000 Uniforms and Clothing 350 5 00 5 00 500
Safety and Health 5 07 4 90 4 80 4 80
Business Meetings 17,065 2 3,320 15,000 1 5,000 Dues and Memberships 1 20,294 123,232 115,545 1 15,545 Professional Development 12,333 2 0,852 1 8,100 1 8,100 Office E quipment - 827 - -
External Rent 1 ,128 1 ,700 1 ,700 1,700
Internal Rent Central Services - - 1,224 1 ,224 Internal Rent Postage 7 1 ,766 32 3 2
Subtotal Maintenance & Operations $ 158,570 $ 178,062 $ 161,181 $ 161,181

Fixed Assets
Other Equipment $ 727 $ - $ 2 ,000 $ 2 ,000 Subtotal Fixed Assets $ 727 $ - $ 2,000 $ 2,000

Total City Council $ 834,594 $ 750,577 $ 874,089 $ 954,143 75City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY COUNCIL BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 2 37, 88 4 $ 1 50,595 $ 1 73,667 $ 2 20,144 Regular Salaries - Part-Time 44,842 - - -
Overtime 16,223 5,362 500 5 00
Holiday Allowance 6 48 701 - -
Other Compensation 1 ,740 - 4 69 470
Cafeteria Plan 2 55,785 2 51,535 2 96,448 320,436 Medicare 7 ,080 5,111 2,518 3,199
Retirement 1 11,094 159,211 23 7,306 246,213 Subtotal Salaries & Benefits $ 675,296 $ 572,515 $ 710,908 $ 7 90,962

Maintenance and Operations
Stationery a nd O ffice $ 2 ,061 $ 1 ,353 $ 2 ,600 $ 2 ,600 Multi-Media, Promos, Subscrpt. 3,811 1 ,951 4,000 4 ,000 Small Tools and Equipment 1 ,015 2 ,071 2,000 2 ,000 Uniforms and Clothing 3 50 500 500 5 00
Safety and Health 5 07 490 480 480
Business Meetings 1 7,065 23,320 1 5,000 15,000 Dues and Memberships 120,294 1 23,232 1 15,545 1 15,545 Professional Development 1 2,333 20,852 18,100 18,100 Office E quipment - 8 27 - -
External Rent 1,128 1,700 1,700 1 ,700
Internal Rent Central Services - - 1 ,224 1,224 Internal Rent Postage 7 1,766 3 2 32
Subtotal Maintenance & Operations $ 158,570 $ 1 78,062 $ 161,181 $ 161,181

Fixed Assets
Other Equipment $ 727 $ - $ 2 ,000 $ 2 ,000 Subtotal Fixed Assets $ 727 $ - $ 2,000 $ 2,000 Transfers Out

Total City Council $ 8 34,594 $ 750,577 $ 8 74,089 $ 9 54,143 Proposed Budget for
Fiscal Year 2025-2026
76 City of Costa Mesa, California 126
City Manager’sOffice
City Manager’s
Office
127

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 - 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

3.25 FTE - Part-Time

1.0 FTE - HR Manager

2.0 FTE - HR Administrator

2.0 FTE - Principal HR Analyst

3.0 FTE - HR Analyst

1.0 FTE - HR Assistant

1.0 FTE - HR Technician

0.75 FTE - Part-Time

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

1.0 FTE - Neighborhood Improvement Manager

1.0 FTE- Management Analyst

1.0 FTE - Community Outreach Supervisor

6.0 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)
Proposed Budget for
Fiscal Year 2025-2026
78 City of Costa Mesa, California 128
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 ( 4) divisions, s plit i nto d ifferent p rograms a nd h as 4 5 f ull-time s taff m embers. P art-time s taffing c onsists o f 8 .32 full-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
■ 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 e lected offi cials a nd i n p reparation o f l etters o f p osition o n v arious l egislation.

Constituent Services – 50110
The Constituent Services Team works closely with the City Council to respond to constituent needs, gather information to address important community issues, and provide support at various special events and community meetings. The team responds to all City Council requests and coordinates with different departments to ensure that their needs are being met.

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

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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.. As the B rown Ac t offi cial, t he C lerk i s r esponsible f or p reparing a nd r eviewing a gendas f or a ll m eetings, m anaging 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 guests in, 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 Proposed Budget for
Fiscal Year 2025-2026
80 City of Costa Mesa, California 130
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/ 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 inimize 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.

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Fiscal Year 2024-25 Accomplishments
■ Celebrated the commencement of exciting projects and programs, such as the groundbreaking of the Fire Station No. 4 training tower facility, the launch of the “Let’s Go Costa Mesa” free rideshare program, the opening of pickleball courts at the Costa Mesa Tennis Center, and the groundbreaking of the Lions Park Café. ■ 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, the Earth Day Festival, and other community events.
■ Assisted the City Council in guiding municipal operations, coordinated Council’s activities and meeting requests and prepared documents and materials as requested.
■ Continued e fforts t o e ngage i n l egislative p riority a reas i dentified b y t he L egislative R eview T eam a nd D epartment Directors.
■ Participated in the Innovating Commerce Serving Communities’ (ICSC) “Here We Go” conference to promote economic development in the City, helping bring in businesses such as Shake Shack and Kids Empire. ■ Supported burgeoning local organizations new to Costa Mesa by attending ribbon cutting ceremonies spearheaded by the Costa Mesa Chamber of Commerce, including E20 Training, Share Our Selves BEST Community Health Center, and the Majestic Cycling Grand Prix. ■ Improved public outreach efforts through both English and Spanish for pressing issues such as rental assistance, waste management, residential parking, etc. through traditional door-to-door canvassing and social media. ■ Apprised residents of City information in a timely and easily accessible manner through social media, press releases, brochures and flyers, the Costa Mesa Minute and Spanish “El Minuto,” and City Hall Snapshot. ■ Expanded t he C ity’s s ocial m edia r each b y u sing t he f ollowing p latforms: F acebook, T witter, I nstagram, N extdoor, Nixle, YouTube, LinkedIn, and the City’s in-house podcast. ■ Created new informational web pages for key topics such as the City’s new streamlined Insta-Permits, community outreach regarding Fairview Developmental Center Specific Plan, and the new Mural Permit process. ■ The Costa Mesa Television team (CMTV 3), won four awards (including Overall Excellence in Government Programming for the fourth consecutive year) awards at the 2024 STAR Awards. ■ The Costa Mesa Television team (CMTV 3), won three awards of distinction and one award of honor at the 2024 NATOA Government Programming Awards, a national competition. ■ The HR Division, in partnership with the Police Department, conducted an ongoing recruitment process and implemented a Hiring and Referral Incentive program to proactively attract and hire Police Recruits, Police Academy Graduates, and Police Officers.
■ The HR Division, in partnership with the Police and Fire & Rescue Departments, conducted ongoing recruitment processes, implemented a Hiring and Referral Incentive program and negotiated a side letter with the Costa Mesa City Employees Association to retain and proactively attract and hire Public Safety Dispatchers. ■ The HR Division completed recruitments for key management positions including the Economic & Development Services Director and Transportation Manager.
■ The HR Division continued to offer a Wellness Program offering wellness seminars and activities for all City employees to promote health and safety, including expanding the Employee Assistance Program (EAP). ■ The HR Division continued to further develop the Costa Mesa University Leadership, Training, and Mentoring Program for all City employees.
■ The HR Division continued the expansion of NeoGov applications to include onboarding, training, and evaluation modules and launched a Citywide training program for cybersecurity in coordination with the IT Department. ■ The HR Division facilitated employment laws 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 term with the Costa Mesa Division Managers Association. ■ In partnership with local educational institutions, the HR Division continued to promote the City’s internship program to create a pipeline for identifying and nurturing local talent. ■ The City Clerk Division successfully conducted the 2024 General Municipal Election. ■ The City Clerk Division served 41,571 citizens via telephone and walk-in inquiries and ensured Spanish bilingual staff was available to assist the public.

Proposed Budget for
Fiscal Year 2025-2026
82 City of Costa Mesa, California 132
■ 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 19 City Council meetings and 5 Study Session meetings via hybrid format (in person and Zoom), ensuring the public’s right to access and to participate in public meetings. ■ The City Clerk Division provided Spanish translation and interpretation services at all City Council meetings. ■ The City Clerk Division provided Spanish translation of all the City Council Meeting agendas and agenda reports. ■ The City Clerk Division promoted transparency facilitating the scanning/importing of 5,000 documents into the Laserfiche Electronic Document Imaging System and providing the public access to these documents. ■ The City Clerk Division successfully completed two Commission and Committee recruitments. ■ The Homelessness & Housing Division launched the Street Medicine Program in partnership with CalOptima Health and Celebrating Life Community Health Center.
■ The Homelessness & Housing Division added 15 behavioral health care beds and associated services at the Costa Mesa Bridge Shelter, in partnership with the Orange County Health Care Agency. ■ The Homelessness & Housing Division completed construction and leased up 40 permanent supportive housing units at the Mesa Vista Apartments (formerly Motel 6).
■ The H omelessness & H ousing D ivision r eceived a $ 29M P roject H omekey a ward f rom t he C alifornia D epartment of Housing and Community Development (HCD) to convert the Travelodge into permanent supportive housing. ■ The Homelessness & Housing Division hired four new Outreach Workers to provide case management of clients at the Costa Mesa Bridge Shelter.

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Fiscal Year 2025-26 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 appropriately mitigate risks and proactively implement procedures, guidelines and 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 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 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.

Proposed Budget for
Fiscal Year 2025-2026
84 City of Costa Mesa, California 134
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Conduct an organizational assessment of public
safety dispatch and Emergency Operations
Center (EOC) to ensure consistency with
best practices in hiring, staffing, and chain of
command.

;
TRUE
;
TRUE
2 Work with the City’s real property consultant to
consider options for acquiring park and green
space for Costa Mesa, including the central
parts of the City.
;
TRUE
3 Utilize social media and non-traditional means to
promote the City’s recruitments efforts through
increased marketing on Facebook, Instagram,
LinkedIn, and other sites.

;
TRUE
4 Launch the Costa Mesa University Program for
all city employees for a fall training curriculum.
;
TRUE
5 Finalize the College Summer Internship Program
implementation.

;
TRUE
6 Complete a demonstration of the employee
training management system (NeoGov “LEARN”)
to City leadership prior to launching Citywide.
;
TRUE
;
TRUE
7 Complete the first phase launch of the employee
performance evaluation system (NeoGov
“PERFORM”).

;
TRUE
;
TRUE
8 Explore additional opportunities for mental
health and wellness programs and activities for
City employees.
;
TRUE
9 Work with the City Manager and Police Chief to
finalize the hiring incentives for lateral police
officers.

;
TRUE
;
TRUE
10 Fully implement the 15 behavioral health beds
at the Costa Mesa Bridge Shelter with the $4.2M
Orange County Health Care Agency grant.
;
TRUE
;
TRUE
11 Monitor status of Travelodge Project Homekey
motel conversion and assist with the
implementation if awarded.

;
TRUE
;
TRUE
12 Provide continued assistance to households and
families facing no-fault evictions.
;
TRUE
;
TRUE
13 Present to City Council recommended Enterprise
Resource Planning (ERP) consultant to award
contract and begin ERP implementation.

;
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.
85City of Costa Mesa, California
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
14 Consider, in concert with external stakeholders,
potential economic opportunities from
Olympics-related activities such as hotels,
venues, and practice areas in Costa Mesa.
;
TRUE
15 Present to City Council the consultant
recommended for the Climate Action
& Adaptation Plan and a timeline for
implementation.
;
TRUE
16 Develop a Municipal Sustainable Purchasing
Policy.
;
TRUE
;
TRUE
17 Conduct an EV fleet and charging station
assessment and install additional City-owned
EV charging stations, especially providing more
equity for renters.
;
TRUE
;
TRUE
18 Host the City’s 4th Annual Earth Day Festival. ;
TRUE
19 Consider a Community Choice Energy Program. ;
TRUE
20 Provide customer service training across all
departments.
;
TRUE
21 Develop thorough community outreach
and engagement policies and protocols
across all departments in order to prioritize
responsiveness.
;
TRUE
22 Create a plan that lists existing translation
efforts and provides opportunities to improve
these services.
;
TRUE
23 Provide advanced meeting agenda noticing. ;
TRUE
Proposed Budget for
Fiscal Year 2025-2026
86 City of Costa Mesa, California 136
Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
CITY CLERK’S OFFICE
Number of City Clerk concierge contacts (walk-ins, call-ins, emails) 56,675 45,931 41,571 40,000 Number of public records requests processed 956 1,066 1,076 1,045 Number of public meetings with interpretation available 9 26 24 25 Number of contacts facilitated for bilingual assistance at public meetings* 39 194 187 200

COMMUNICATIONS & MARKETING
Number of Costa Mesa Minutes produced 78 81 80 80
Number of Costa Mesa “El Minuto” produced 50 46 45 45
Number of City Hall Snapshots issued 50 50 50 50
Number of followers reached through City social media 165,571 453,500 450,000 450,000

CONSTITUENT SERVICES
Number of letters sent on behalf of the Mayor and City Council** 23 26 25 25 Number of constituent contacts (in-person, calls, emails) 392 432 400 400 Number of Grand Opening/Ribbon Cutting events facilitated 25 18 20 20 Number of community outreach events supported 23 26 25 25 Number of proclamations provided 40 29 30 30
Number of Certificates of R ecognitions produced 343 261 300 300

HOMELESS OUTREACH & BRIDGE SHELTER
Number of NHS hotline contacts (calls, emails) 1,689 2,102 2,100 2,500 Number of client contacts engaged by Homeless Outreach 149 178 180 200 Number of clients housed by Homeless Outreach, including reconnections 41 40 40 45 Number of clients housed from Shelter 28 32 35 40
Number of non-duplicated guests served in Shelter 189 259 250 250

HUMAN RESOURCES
Number of recruitments processed 66 61 50 50
Number of job applications processed 5,948 7,305 6,750 6,750 Number of employee wellness events hosted 57 58 60 60
Number of full-time employees hired 82 68 70 70
Number of part-time employees hired 93 128 100 100
Number of new general liability claims processed 101 86 80 80 Number of benefit enrollment and b enefit changes processed 2,719 2,101 1,200 1,200 Number of personnel actions processed 1,308 993 800 800 *Headsets and live interpretation
**Includes letters for c onstituents, elected o fficials, l egislative p ositions, e tc.

Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Public record requests responded to within prescribed time 100% 98% 100% 100% Completed City Council minutes by the following Council meeting 95% 95% 98% 100% Citywide employee turnover rate (non-retirements) 4.90% 4.70% 4.70% 4.70% Percentage of work-related injuries reported within 24-hr notice of injury 100% 100% 100% 100% Percentage o f c laims filed t hat are closed w ithout litigation 100% 86% 80% 80%

Customer Service Goal
Goal
Average response time to constituent requests within 24 hours 95% 87City of Costa Mesa, California
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Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he C ity M anager’s O ffice f or a ll f unds i s $ 15.0 m illion, c ompared t o t he a dopted budget f or F iscal Y ear 2 024-25. T his i ncrease i ncludes a djustments t o s alaries a nd b enefits a s a r esult o f l abor negotiations. A dditionally, t he b udget i ncludes $ 40,000 t o e nhance t he b ackground s creening p rocess f or p ublic safety-related p ositions a nd $ 25,000 t o s upport o rganization-wide w orkplace r eviews. A dditionally, t he b udget accounts for a $319,950 increase in General Liability insurance premiums and reflects a reduction of $140,000 in election-related costs, which are not anticipated to be incurred during the fiscal year.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER’S OFFICE BY FUNDING SOURCE

General Fund - 101 $ 7, 573, 36 3 $ 8 ,902,755 $ 9 ,594,375 $ 9 ,613,230 Disaster Fund - 150 13 ,361 - - -
Grants - Other - 232 - 6 3,602 - -
Self-Insurance Fund - 602 4 ,475,728 7 ,633,827 5 ,092,315 5 ,412,265 IT Replacement Fund - 603 8 ,658 - - -

Total City Manager’s Office $ 12,071,110 $ 16,600,184 $ 14,686,690 $ 15,025,495 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER’S OFFICE BY PROGRAM

ADMINISTRATION - 11100

City Manager Administration - 50001
Salaries a nd B enefits $ 1 ,654,139 $ 1 ,883,145 $ 2 ,596,931 $ 2 ,945,175 Maintenance and Operations 977,550 1 ,067,421 975,897 9 75,897 Fixed Assets 9,120 3 1,383 2 ,000 2,000
Subtotal City Manager Administration $ 2 ,640,808 $ 2,981,949 $ 3, 574,828 $ 3,923,072

Emergency Services - 51040
Salaries a nd B enefits $ 6 ,370 $ - $ - $ - Subtotal Emergency Services $ 6,370 $ - $ - $ -

Communications and Marketing - 51050
Salaries a nd B enefits $ 1 ,058,212 $ 1 ,086,672 $ 1 ,206,024 $ 1 ,110,012 Maintenance and Operations 218,294 1 89,196 169,686 1 69,686 Fixed Assets 3 3,043 5,771 10 ,900 10 ,900
Subtotal Communications and Marketing $ 1,309,548 $ 1,281,640 $ 1,386,610 $ 1,290,598

City Council - 50110
Salaries a nd B enefits $ - $ 4 90,363 $ 5 54,952 $ 5 93,734 Subtotal City Council $ - $ 490,363 $ 554,952 $ 593,734

Proposed Budget for
Fiscal Year 2025-2026
88 City of Costa Mesa, California 138
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY CLERK - 11200

Elections - 50120
Salaries a nd B enefits $ 8 0,964 $ 9 7, 35 4 $ 9 7,6 30 $ 10 1,795 Maintenance and Operations 196,559 1 ,829 1 65,200 25 ,200 Subtotal Elections $ 277,522 $ 99,183 $ 262,830 $ 126,995

City Council Meetings - 50410
Salaries a nd B enefits $ 3 94,201 $ 4 83,058 $ 4 92,098 $ 5 04,266 Maintenance and Operations 63,580 42 ,882 3 5,580 35,580 Fixed Assets 5 ,573 - - -
Subtotal City Council Meetings $ 463,354 $ 525,941 $ 527,678 $ 539,846

Public Records - 50420
Salaries a nd B enefits $ 3 89,995 $ 4 39,193 $ 3 89,022 $ 3 99,543 Maintenance and Operations 14 ,792 13,862 4 3,157 43,157 Fixed Assets 5 ,735 13 2 2 ,000 2,000
Subtotal Public Records $ 410,523 $ 453,187 $ 434,179 $ 444,700

Emergency Services - 51040
Salaries a nd B enefits $ 3 ,723 $ - $ - $ - Subtotal Emergency Services $ 3,723 $ - $ - $ -

HUMAN RESOURCES - 14100

Recruitment and Selection - 50610
Salaries a nd B enefits $ 1 ,288,308 $ 1 ,527, 4 67 $ 1 ,814,396 $ 1 ,584,138 Maintenance and Operations 781,986 1,058,029 706,739 771,739 Fixed Assets 1,657 - 2 ,000 2,000
Subtotal Recruitment and Selection $ 2,071,952 $ 2,585,496 $ 2,523,135 $ 2,357,877

Employee Benefit Administration - 50630
Salaries a nd B enefits $ 4 3,086 $ 26 ,854 $ 8 0,000 $ 8 0,000 Maintenance and Operations 11,861 13,696 9, 400 9,400 Subtotal Employee Benefit Administration $ 54,946 $ 4 0,550 $ 89,400 $ 89,400

Post-Employment Benefits - 50650
Salaries a nd B enefits $ 6 6,522 $ 6 2,819 $ - $ - Subtotal Post Employment Benefits $ 66,522 $ 6 2,819 $ - $ -

Emergency Services - 51040
Salaries a nd B enefits $ 3 ,081 $ - $ - $ - Subtotal Emergency Services $ 3,081 $ - $ - $ -

RISK MANAGEMENT - 14400

Risk Management Administration - 50661
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Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Salaries a nd B enefits $ 2 61,641 $ 2 82,500 $ 2 22,663 $ 2 28,907 Maintenance and Operations 68,289 10 5,001 9 8,100 98,100 Subtotal Risk Management Administration $ 329,930 $ 387,501 $ 320 ,763 $ 327,007

Liability - 50662
Salaries a nd B enefits $ 1 33,885 $ 1 65,436 $ 1 60,158 $ 1 65,141 Maintenance and Operations 1 ,850,112 4,643,684 2, 122,341 2, 442,291 Subtotal Liability $ 1,983,997 $ 4,809,120 $ 2,282,499 $ 2 ,607,432

Workers’ Compensation - 50663
Salaries a nd B enefits $ 2 ,055,454 $ 2, 464,886 $ 2 ,388,506 $ 2 ,383,523 Maintenance and Operations 3 93,191 3 32,966 3 41,310 341,310 Subtotal Workers’ Compensation $ 2,448,646 $ 2 ,797,853 $ 2,729,816 $ 2,724,833

TOTAL CITY MANAGER’S OFFICE

Salaries a nd B enefits $ 7, 4 39,768 $ 9 ,010,354 $ 1 0,002,380 $ 10 ,096,235 Maintenance and Operations 4 ,576,213 7,488,942 4 ,667,410 4, 912,360 Fixed Assets 5 5,129 10 0,887 1 6,900 1 6,900

Total City Manager’s Office $ 12,071,110 $ 16,600,184 $ 14,686,690 $ 15,025,495 Proposed Budget for
Fiscal Year 2025-2026
90 City of Costa Mesa, California 140
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 ,025,579 $ 3 ,907, 35 3 $ 4, 812,485 $ 4 ,57 7, 829 Regular Salaries - Part-Time 404,668 4 68,606 413,394 433,919 Overtime 7 7,385 119,832 49,100 4 9,100
Accrual Payoff - Excess Max. 6 ,960 6,599 5,000 5 ,000 Vacation/Comp. Time Cash Out 62,662 5 2,517 4 8,300 48,300 Holiday Allowance 9,821 14 ,540 1 2,485 12,485 Separation Pay-Off 4 4,073 1 5,432 8 ,100 8 ,100 Other Compensation 8 6,565 121,500 137,427 100,682 Cafeteria Plan 5 57,490 798,891 9 40,752 93 9,541 Medicare 58,786 74,361 6 9,781 7 4,424
Retirement 1 ,243,493 1,153,189 1,185,801 1 ,518,915 Executive Prof Development 10,977 14 ,592 18,906 27,090 Auto Allowance 8 ,284 10,986 13 ,800 13 ,800
Unemployment 43,086 26 ,854 80,000 8 0,000
Workers’ Compensation 1,799,941 2 ,225,102 2,207,049 2 ,207,049 Subtotal Salaries & Benefits $ 7,439,768 $ 9,010,354 $ 10,002,380 $ 10,096,235

Maintenance and Operations
Stationery a nd O ffice $ 3 9,920 $ 4 4,357 $ 3 9,900 $ 3 9,900 Multi-Media, Promos, Subscrpt. 158,605 154,272 14 2,300 142,300 Small Tools and Equipment 1 8,549 37,822 10,300 10 ,300 Uniforms and Clothing 2 ,708 6,771 3 ,800 3,800 Safety and Health 2 6,141 3 5,833 2 9,000 29,000 Legal Advertising/Filing Fees 1 1,744 16,836 2 0,000 20,000 Advertising and Public Info. 1 2,762 1 9,168 14,300 14 ,300 Telephone/Radio/Communications 1 7,215 2 2,298 23 ,900 23 ,900 Business Meetings 1 9,884 22,403 9,880 9, 880 Mileage Reimbursement 74 795 5 00 500
Dues and Memberships 8,568 9 ,159 9, 024 9,024 Professional Development 116,367 14 6,640 104,876 104,876 Office F urniture - 11,614 - -
Office E quipment 27,879 3 6,027 2 0,300 20,300 Other Equipment 20,294 1 7,133 1 0,000 10,000 Employment 33,423 20,399 26,000 2 6,000
Consulting 8 17,101 1 ,051,063 8 32,150 692,150 Legal 236,755 1 37,891 231,300 2 31,300
Medical and Health Inspection 79,072 113,824 101,900 10 1,900 Public Safety 1 27,735 9 3,630 99,600 164,600 Sanitation 4 80 4 80 4 00 400
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
External Rent 46,367 4 7,704 4 5,400 45,400
Grants, Loans and Subsidies 41,689 39,750 2 0,000 20,000 Internal Rent Central Services 11,379 1 2,815 13 ,429 13,429 Internal Rent Postage 18,741 15,425 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 1 ,390 3 ,055 1,000 1 ,000 Internal Rent Genl Liability 717,330 717,330 717,330 7 17,330 Internal Rent Workers’ Comp 1 9,301 2 1,096 2 1,096 21,096 Internal Rent Unemployment 6 ,186 6 ,186 6 ,186 6,186 General Liability 1 ,611,556 2 ,047,044 1,762,301 2, 082,251 Special Liability - - 9, 400 9,400
Buildings & Personal Property 106,184 - 195,200 1 95,200 Taxes and Assessments 187,903 1 06,901 85,000 8 5,000 Contingency 2 8,416 2 ,468,722 50,000 5 0,000 Subtotal Maintenance & Operations $ 4,576,213 $ 7,488,942 $ 4,667,410 $ 4,912,360

Fixed Assets
Office F urniture $ 1 ,657 $ 1 7, 819 $ - $ -
Other Equipment 53,471 8 3,068 16,900 1 6,900 Subtotal Fixed Assets $ 55,129 $ 100,887 $ 16,900 $ 16,900

Total City Manager’s Office $ 12,071,110 $ 16,600,184 $ 14,686,690 $ 1 5,025,495

Proposed Budget for
Fiscal Year 2025-2026
92 City of Costa Mesa, California 142
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 2, 764,548 $ 3 ,688,126 $ 4, 585,269 $ 4 ,365,008 Regular Salaries - Part-Time 4 01,255 387,314 413,394 4 13,394 Overtime 61 ,847 1 15,856 49,100 4 9,100
Accrual Payoff - Excess Max. 6 ,960 6,599 5,000 5 ,000 Vacation/Comp. Time Cash Out 58,949 51,114 4 8,300 48,300 Holiday Allowance 9,524 1 3,886 11,765 1 1,765 Separation Pay-Off 4 4,073 1 5,097 8 ,100 8 ,100 Other Compensation 8 2,094 120,449 136,395 9 9,618 Cafeteria Plan 5 16,399 7 62,040 9 01,692 903 ,231 Medicare 5 4,479 6 9,695 66,485 71,317
Retirement 1 ,174,771 1 ,097,603 1,115,890 1,452,287 Executive Prof Development 10 ,797 1 4,411 1 8,526 26 ,650 Auto Allowance 8 ,284 10,986 13 ,800 13 ,800 Subtotal Salaries & Benefits $ 5,193,982 $ 6,353,178 $ 7,373,716 $ 7,467,571

Maintenance and Operations
Stationery a nd O ffice $ 3 9,920 $ 4 4,357 $ 3 9,900 $ 3 9,900 Multi-Media, Promos, Subscrpt. 158,605 154,272 14 2,300 142,300 Small Tools and Equipment 1 8,549 37,822 10,300 10 ,300 Uniforms and Clothing 2 ,708 6,771 3 ,800 3,800 Safety and Health 2 6,141 3 5,833 2 9,000 29,000 Legal Advertising/Filing Fees 1 1,744 16,836 2 0,000 20,000 Advertising and Public Info. 1 2,762 1 9,168 14,300 14 ,300 Telephone/Radio/Communications 1 7,215 2 2,298 23 ,900 23 ,900 Business Meetings 1 9,884 22,403 9,880 9, 880 Mileage Reimbursement 74 795 5 00 500
Dues and Memberships 8,568 9 ,159 9, 024 9,024 Professional Development 116,367 14 6,640 104,876 104,876 Office F urniture - 11,614 - -
Office E quipment 27,879 3 6,027 2 0,300 20,300 Other Equipment 20,294 1 7,133 1 0,000 10,000 Employment 33,423 20,399 26,000 2 6,000
Consulting 5 07,857 6 94,864 47 0,400 3 30,400 Legal 236,755 1 37,891 231,300 2 31,300
Medical and Health Inspection 79,072 113,824 101,900 10 1,900 Public Safety 1 27,735 9 3,630 99,600 164,600 Sanitation 4 80 4 80 4 00 400
External Rent 46,367 4 7,704 4 5,400 45,400 Grants, Loans and Subsidies 41,689 39,750 2 0,000 20,000 Internal Rent Central Services 11,379 1 2,815 13 ,429 13,429 93City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Internal Rent Postage 18,741 15,425 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 1 ,390 3 ,055 1,000 1 ,000 Internal Rent Genl Liability 717,330 717,330 717,330 7 17,330 Internal Rent Workers’ Comp 1 9,301 2 1,096 2 1,096 21,096 Internal Rent Unemployment 6 ,186 6 ,186 6 ,186 6,186 Taxes and Assessments - 2 ,216 - -
Subtotal Maintenance & Operations $ 2,332,910 $ 2,512,292 $ 2,203,759 $ 2,128,759

Fixed Assets
Office F urniture $ 1 ,657 $ 1 7, 819 $ - $ - Other Equipment 44,814 1 9,466 16,900 1 6,900 Subtotal Fixed Assets $ 46,471 $ 37,286 $ 16,900 $ 16,900

Total City Manager’s Office $ 7,573,363 $ 8,902,755 $ 9,594,375 $ 9,613,230

Proposed Budget for
Fiscal Year 2025-2026
94 City of Costa Mesa, California 144
City Attorney’sOffice
City Attorney’s
Office
145
City Attorney
Contracted City Attorney
Jones & Mayer
Assistant City Attorney (2)
Proposed Budget for
Fiscal Year 2025-2026
96 City of Costa Mesa, California 146
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 2 025-26 b udget f or t he C ity A ttorney’s O ffice i s $ 1,123,700, a n i ncrease o f $ 36,950, o r 3 .4% compared to the adopted budget for Fiscal Year 2024-25. The increase is primarily attributed to the adjustment in costs due to the Consumer Price Index in the agreement.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY ATTORNEY’S OFFICE BY FUNDING SOURCE

General Fund - 101 $ 9 88,108 $ 9 7 7,061 $ 1 ,086,750 $ 1 ,123,700 Disaster Fund - 150 3 99 - - -

Total City Attorney’s Office $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY ATTORNEY’S OFFICE BY PROGRAM
ADMINISTRATION - 12100

General Legal Services - 50320
Maintenance and Operations $ 9 88,108 $ 9 7 7,061 $ 1 ,086,750 $ 1 ,123,700 Subtotal General Legal Services $ 988,108 $ 977,061 $ 1,086,750 $ 1,123,700

Emergency Services - 51040
Maintenance and Operations $ 3 99 $ - $ - $ - Subtotal Emergency Services $ 3 99 $ - $ - $ -

Local Emergency Responses - 52100

TOTAL CITY ATTORNEY’S OFFICE

Maintenance and Operations $ 9 88,508 $ 9 7 7,061 $ 1 ,086,750 $ 1 ,123,700

Total City Attorney’s Office $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700 Proposed Budget for
Fiscal Year 2025-2026
98 City of Costa Mesa, California 148
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: ALL FUNDS
Maintenance and Operations

Legal 988,108 9 77,061 1 ,086,750 1,123,700
Emergency Protective Measure 3 99 - - -
Subtotal Maintenance & Operations $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700

Total City Attorney’s Office $ 988,508 $ 977,061 $ 1,086,750 $ 1,123,700 99City of Costa Mesa, California
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offIce
149
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations

Legal 988,108 9 77,061 1 ,086,750 1,123,700
Subtotal Maintenance & Operations $ 988,108 $ 977,061 $ 1,086,750 $ 1,123,700

Total City Attorney’s Office $ 988,108 $ 977,061 $ 1,086,750 $ 1,123,700 Proposed Budget for
Fiscal Year 2025-2026
100 City of Costa Mesa, California 150
FinanceDepartment
Finance
Department
151
Finance Department
Finance Administration

1.0 FTE- Finance Director

1.0 FTE- Assistant Finance Director

1.0 FTE- Executive Assistant

1.0 FTE - Financial Analyst
Budget

2.0 FTE - Senior Budget Analyst

1.00 FTE- Finance Manager
Purchasing

1.0 FTE - Finance Oﬃcer- Purchasing

2.0 FTE - Buyer

1.00 FTE- Budget and Purchasing
Manager

1.0 FTE- Executive Assistant
Treasury

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
Proposed Budget for
Fiscal Year 2025-2026
102 City of Costa Mesa, California 152
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 d ivision i s m anaged b y t wo f ull t ime s taff, t he p ayroll c oordinator a nd p ayroll offi cer. P ayroll p lans, 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. 103City of Costa Mesa, California
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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 in compliance with the 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
Monitors a nd s afeguards t he p ublic f unds o f t he C ity; P rovides c entralized c ashiering a nd c ollections; p erforms investment functions under direction of the Finance Director/City Treasurer; monitors accounting and collections f o r T r a n s i e n t O c c u p a n c y T a x , B u s i n e s s I m p r o v e m e n t A r e a A s s e s s m e n t s ; c a n n a b i s t a x e s ; f r a n c h i s e t a x e s a n d lease r evenues; s idewalk s ales, n on-profit s olicitations, a nd fi rework s tands; a dministers t he C ity’s b usiness license p rograms g enerates b illings f or v arious r eceivables; r eviews a udits p erformed b y o utside c onsultants f or Transient Occupancy Tax and waste hauler franchises; and prepares the monthly Treasurer’s Report.

Proposed Budget for
Fiscal Year 2025-2026
104 City of Costa Mesa, California 154
Fiscal Year 2024-2025 Accomplishments
■ The consolidated Citywide Master Fee and Charges Schedule was reviewed by FiPAC and approved by City Council.
■ Successfully hired a Business License Inspector and Finance Officer- Revenue ■ Maintained the City’s AA+ Lease Revenue Bond credit rating. ■ Prepared the June 30, 2024 Annual Comprehensive Financial Report (ACFR), Single Audit Report, Financing Authority Financial Statements, Housing Authority Financial Statements, Cities Financial Transactions Report to the State Controller’s Office, and the Development Impact Fees Annual Report. ■ Received t he G overnment F inance O fficer A ssociation’s ( GFOA) C ertificate o f R ecognition f or B udget P reparation for fiscal year ended June 30, 2024.
■ Received the GFOA Distinguished Budget Presentation Award ■ Received the California Society of Municipal Finance Officers (CSMFO) Operating Budget Excellence Award ■ Continued to provide financial reports to include State Tax and Property Tax for City Council and FiPAC review. ■ Successfully submitted a balanced FY 2024-2025 budget to the City Council. ■ Fully funded the Capital Fund (CAN) and IT Replacement Fund as per the City’s Municipal code requirement. ■ 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.
■ Finalized the vendor selection for the Finance ERP system. ■ Financed pumpers, water, and asphalt Public Works Department truck for $2.3 million ■ Utilized Business License Inspector to focus on business license enforcement ensuring municipal code compliance.
■ Continued to safeguard the City’s assets and invested available cash in accordance with the City’s adopted investment policy, optimizing returns.
■ Secured $ 1.2 m illion i n F ederal f unding w hen t he E xecutive D irective w as s igned b y t he P resident t o f reeze a ll Federal funding.
■ Ensured the continued processing of payroll accurately and on time, while maintaining compliance with all federal and state-mandated reporting requirements.
■ Assisted i n t he r eplacement o f t he P olice D epartment’s m obile v ideo s ystem ( MVS) w ith a $ 7 m illion 1 0-year contract agreement.
■ Received two of the four leased ambulances in the Fire and Rescue Department. ■ Initiated the acquisition and funding of 778 Shalimar Drive for park expansion. ■ Finalized hiring of critical vacancies in the Finance Department. ■ Conducted a cost recovery analysis of the City’s fee schedule. ■ Finalized and formally dissolved the Successor Agency after paid all obligations required by Health and Safety Code section 34187 (f), with the Orange County and Department of Finance. ■ Exceeded City Council General Fund reserve policy by 5 million for a year end of $60 million. ■ Allocated $2.4 million for the Housing Trust Fund.

Fiscal Year 2025-2026 Goals
■ Continue to provide excellent customer service for the City’s external customers in the Treasury Division ■ As an internal General Government Support department, provide excellent customer service to internal departments and increase interdepartmental collaboration. ■ Review unpaid civil citations that are eligible for the County property tax roll’s special assessment. 105City of Costa Mesa, California
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■ Focus on business license enforcement, ensuring municipal code adherence. ■ Complete construction for Fire Station 4-on the regional training facility. ■ Finalize the bond for Fire Station 2.
■ Begin implementation for a new Enterprise Resource Planning (ERP) ■ Present FY 2025—2026 Mid-Year Budget updates and adjustments to the City Council, as needed. ■ Prepare for annual financial statement audits and work with departments to ensure compliance. ■ Review cost recovery models across all departments.
■ Develop a Municipal Sustainable Purchasing Policy
■ Provide proactive communication internally and to the public to improve response times for all calls, emails and inquiries.
■ Continue to audit the cannabis business tax receipts. ■ Continue to audit the transient occupancy tax (hotel tax) receipts. ■ Initiate a full cost recovery analysis of the City’s fee schedule.

Proposed Budget for
Fiscal Year 2025-2026
106 City of Costa Mesa, California 156
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
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. 107City of Costa Mesa, California
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Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Number of Waitwhile bookings of business licenses - 1,605 1,500 1500 Number of budget adjustments processed 87 54 65 68
Number of budget transfers 398 343 350 350
Number of business licenses issued or renewed 12,000 6,307 6,000 7000 Number of business license renewal notices sent 9,939 11,560 11,500 7000 Number of cash register transactions processed 13,146 6,898 8,000 5000 Number of contracts issued 350 393 483 506
Number of form 1099s issued 200 223 250 275
Number of form W-2s issued 867 867 888 888
Number of journal entries prepared 950 966 950 875
Number of payroll issued 18,703 19,286 18,876 19,000
Number of purchase orders issued 1,700 1,760 1,180 1,200 Number of Vendor Payments issued 8,700 19,254 7,000 7,100 Number of Accounts Receivable Invoices 1,366 1,033 1,800 1,900

Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Years received GFOA Distinguished Budget Award 22 23 24 25 Years received the ACFR Excellence in Financial Reporting Award 25 26 27 28 Years with Structurally Balanced Budget since 2019 4 5 6 7 Years with Positive Fiscal Year End Balance Results 4 5 6 7 Number of Y ears with Clean “ Unmodified” Audit R esults 4 5 6 7 Number of Years Maintain/Exceed General Fund Reserve Target of $55 m illion s ince 2 019 2 3 4 5

Customer Service Goal
Goal
Average response time to process business license requests within 2 business days 95%

Proposed Budget for
Fiscal Year 2025-2026
108 City of Costa Mesa, California 158
Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he F inance D epartment i s $ 7.0 m illion, a n i ncrease o f $ 972,738, o r 1 6.0 p ercent, compared to the adopted budget for Fiscal Year 2024-25. The increases are primarily attributed to adjustments to salaries and benefits as result of labor negotiations.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

FINANCE DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 4 ,271,188 $ 4 ,416,583 $ 6 ,073,764 $ 6 ,296,502 Payroll Clearing - 120 - 5 00 - -
Disaster Fund - 150 2 0,003 - - -
OPIOID Settlement Fund - 227 85,882 - - -
Grants - State - 231 - - - 750,000
IT Replacement Fund - 603 1 9,137 - - -

Total Finance Department $ 4 ,396,210 $ 4,417,083 $ 6,073,764 $ 7 ,046,502 Expense by Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

FINANCE DEPARTMENT BY PROGRAM
ADMINISTRATION - 13100

Finance Administration - 50001
Salaries a nd B enefits $ 9 62,891 $ 9 15,324 $ 1 ,394,682 $ 1 ,486,633 Maintenance and Operations 191,180 97,648 42 6,360 426,360 Fixed Assets 1 9,137 22,860 7,900 7, 900
Subtotal Finance Administration $ 1,173,208 $ 1,035,832 $ 1,828,942 $ 1,920,893

Emergency Services - 51040
Salaries a nd B enefits $ 1 9,403 $ - $ - $ - Maintenance and Operations - 4,331 - -
Subtotal Emergency Services $ 19,403 $ 4,331 $ - $ -

Local Emergency Responses - 52100

FINANCIAL OPERATIONS - 13200

Financial Services - 50500 (1)(2)
Salaries a nd B enefits $ 2, 394,527 $ 2 ,658,614 $ 3 ,368,452 $ 3 ,499,239 Maintenance and Operations 7 63,869 696,730 8 46,970 846,970 Fixed Assets 45,202 1 6,621 2 9,400 779,400
Subtotal Financial Services $ 3,203,599 $ 3,371,965 $ 4,244,822 $ 5,125,609

109City of Costa Mesa, California
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Expense by Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

TOTAL FINANCE DEPARTMENT

Salaries a nd B enefits $ 3 ,376,822 $ 3 ,578,893 $ 4 ,763,134 $ 4 ,985,872 Maintenance and Operations 95 5,049 7 98,710 1,273,330 1 ,273,330 Fixed Assets 6 4,339 3 9,480 37,300 787,300

Total Finance Department $ 4 ,396,210 $ 4,417,083 $ 6,073,764 $ 7 ,046,502

(1) As of Fiscal Year 2023-24, Financial Services consists of Accounting, Treasury, Budget and Purchasing. (2) As of Fiscal Year 2023-24, Warehouse operations were transferred from the Finance Department to the Public Works Department.

Proposed Budget for
Fiscal Year 2025-2026
110 City of Costa Mesa, California 160
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS

Salaries and Benefits
Regular Salaries - Non-Sworn $ 1 ,835,753 $ 1 ,981,521 $ 2 ,970,619 $ 3 ,108,736 Regular Salaries - Part-Time 1 85,918 171,712 7 3,492 73,492 Overtime 4 1,409 57,34 4 3 6,500 36,500
Accrual Payoff - Excess Max. - - 3 ,200 3 ,200 Vacation/Comp. Time Cash Out 2 9,611 1 8,635 20,600 2 0,600 Holiday Allowance 8 ,206 8 ,904 5,088 5 ,088 Separation Pay-Off 2 4,546 3 2,142 9 ,080 9,080 Other Compensation 29,537 3 2,247 42 ,286 37,567 Cafeteria Plan 353,023 3 91,997 5 74,119 5 94,248 Medicare 3 3,446 35,476 4 3,073 46,418
Retirement 8 24,147 835,991 970,767 1,034,683 Executive Prof Development 4,307 6 ,007 7,410 9, 360 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,376,822 $ 3,578,893 $ 4,763,134 $ 4,985,872

Maintenance and Operations
Stationery a nd O ffice $ 1 6,939 $ 2 0,819 $ 14 ,300 $ 14 ,300 Multi-Media, Promos, Subscrpt. 43 2 ,625 1,300 1 ,300 Uniforms and Clothing 7 49 - - -
Safety and Health 6 40 7 73 4 00 400
Legal Advertising/Filing Fees - - 6 ,000 6 ,000 Telephone/Radio/Communications 4,154 3,997 4 00 400 Business Meetings 2 ,481 3 ,781 - -
Mileage Reimbursement 52 61 200 2 00
Dues and Memberships - 2 ,370 2 ,000 2,000
Professional Development 10,984 17,137 14 ,660 14,660 Office E quipment 6 ,376 5,804 3 ,700 3,700
Consulting 344,322 164,690 277,500 2 77,500
Legal 6 88 1 ,288 1 0,000 10,000
Financial & Information Svcs. 3 96,434 489,524 8 38,750 838,750 Sanitation 470 4 80 8 00 800
External Rent 2 ,085 2 ,069 - -
Internal Rent Central Services 4, 585 4 ,321 2 0,000 20,000 Internal Rent Postage 18,205 11,781 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 3 4,090 3 4,090 34,090 Internal Rent Unemployment 2,780 2,780 2,780 2 ,780 Other Costs 85,882 - - -
Emergency Protective Measure - 4,331 - -
Subtotal Maintenance & Operations $ 955,049 $ 798,710 $ 1,273,330 $ 1,273,330

111City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS
Fixed Assets
Office F urniture $ - $ 2 2,860 $ 2 ,900 $ 2 ,900 Other Equipment 64,339 1 6,621 3 4,400 34,400 Subtotal Fixed Assets $ 6 4,339 $ 39,480 $ 37,300 $ 37,300

Transfers Out
Transfers Out - - - 750,000
Subtotal Transfers Out - - - 750,000

Total Finance Department $ 4,396,210 $ 4,417,083 $ 6,073,764 $ 7,046,502 Proposed Budget for
Fiscal Year 2025-2026
112 City of Costa Mesa, California 162
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY

Salaries and Benefits
Regular Salaries - Non-Sworn $ 1 ,822,986 $ 1 ,981,521 $ 2 ,970,619 $ 3 ,108,736 Regular Salaries - Part-Time 180,182 171,712 7 3,492 73,492 Overtime 4 1,333 57,34 4 3 6,500 36,500
Accrual Payoff - Excess Max. - - 3 ,200 3 ,200 Vacation/Comp. Time Cash Out 2 9,611 1 8,635 20,600 2 0,600 Holiday Allowance 8 ,206 8 ,904 5,088 5 ,088 Separation Pay-Off 2 4,546 3 2,142 9 ,080 9,080 Other Compensation 29,537 3 2,247 42 ,286 37,567 Cafeteria Plan 353,023 3 91,997 5 74,119 5 94,248 Medicare 3 3,446 35,476 4 3,073 46,418
Retirement 8 23,323 835,991 970,767 1,034,683 Executive Prof Development 4,307 6 ,007 7,410 9, 360 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,357,419 $ 3,578,893 $ 4,763,134 $ 4,985,872

Maintenance and Operations
Stationery a nd O ffice $ 1 6,939 $ 2 0,819 $ 14 ,300 $ 14 ,300 Multi-Media, Promos, Subscrpt. 43 2 ,625 1,300 1 ,300 Uniforms and Clothing 7 49 - - -
Safety and Health 6 40 7 73 4 00 400
Legal Advertising/Filing Fees - - 6 ,000 6 ,000 Telephone/Radio/Communications 4,154 3,997 4 00 400 Business Meetings 2 ,481 3 ,781 - -
Mileage Reimbursement 52 61 200 2 00
Dues and Memberships - 2 ,370 2 ,000 2,000
Professional Development 10 ,384 17,137 14 ,660 14,660 Office E quipment 6 ,376 5,804 3 ,700 3,700
Consulting 344,322 164,690 277,500 2 77,500
Legal 6 88 1 ,288 1 0,000 10,000
Financial & Information Svcs. 3 96,434 4 89,024 8 38,750 838,750 Sanitation 470 4 80 8 00 800
External Rent 2 ,085 2 ,069 - -
Internal Rent Central Services 4, 585 4 ,321 2 0,000 20,000 Internal Rent Postage 18,205 11,781 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 3 4,090 3 4,090 34,090 Internal Rent Unemployment 2,780 2,780 2,780 2 ,780 Emergency Protective Measure - 4,331 - -
Subtotal Maintenance & Operations $ 868,567 $ 798,210 $ 1,273,330 $ 1,273,330

113City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Fixed Assets
Office F urniture $ - $ 2 2,860 $ 2 ,900 $ 2 ,900 Other Equipment 45,202 1 6,621 3 4,400 34,400 Subtotal Fixed Assets $ 4 5,202 $ 39,480 $ 37,300 $ 37,300

Total Finance Department $ 4,271,188 $ 4,416,583 $ 6,073,764 $ 6,296,502 Proposed Budget for
Fiscal Year 2025-2026
114 City of Costa Mesa, California 164
Parks and Community Services Department
Parks and Community
Services Department
165

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
Proposed Budget for
Fiscal Year 2025-2026
116 City of Costa Mesa, California 166
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. 117City of Costa Mesa, California
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167
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 grants from the Orange County Transportation Authority (OCTA) and HOAG Memorial Hospital.

Proposed Budget for
Fiscal Year 2025-2026
118 City of Costa Mesa, California 168
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 (L.E.A.P) 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.

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. 119City of Costa Mesa, California
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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.

Proposed Budget for
Fiscal Year 2025-2026
120 City of Costa Mesa, California 170
Fiscal Year 2024-2025 Accomplishments
■ Supported creative opportunities for passive and active open space recreation activities through programs like Mobile Recreation.
■ Expanded adaptive program services to meet a broad range of participant abilities with the addition of an annual resource fair.
■ Implemented new creative activities and classes to increase participation in classes and programs such as the new youth sports pickleball program.
■ Increased facility reservations by expanding rental opportunities Balearic Community Center. ■ Offered programs and classes in essential life skills such a s college prep and basic finance classes. ■ Provided free or affordable social, health-related, meal, transportation, tax, and legal services to seniors such as offering a new mobile dental clinic.
■ Successfully integrated new mural on private property permits into the TESSA system. ■ Created a new annual Halloween Teen Event with notable initial participation. ■ Successfully completed year 4 of the Arts and Culture Master Plan. ■ Hosted annual community and special events and facilitated new partnerships that had record attendance. ■ Continued working on an update to the Fairview Park Master Plan. ■ Continued Fairview Park restoration efforts through public volunteer opportunities. ■ Continued to provide free or low-cost programming to under-represented groups in the Costa Mesa community.

Fiscal Year 2025-2026 Goals
■ Adopt and begin implementation of Fairview Park Master Plan Update. ■ Begin design process for Fairview Park mesa restoration & cultural resource preservation. ■ Work w ith N MUSD t o d etermine t he l evel o f s ecurity r equired f or r ecently o pened s chool fi elds m oving f orward. ■ Continue ongoing communication and facility management with the Golf Course operator. ■ Successfully implement a new sponsorship program to supplement event costs. ■ Establish quarterly contract review with Tennis Center operators. ■ Expand pickleball opportunities with public courts.
■ Incorporate new grant funding for senior transportation program. ■ Implement the final year of the Arts and Culture Master Plan including public art initiatives. ■ Initiate process to update Arts and Culture Master Plan ■ Continue to support creative opportunities for passive and active open space recreation activities. ■ Continue to expand adaptive program services to meet a broad range of participant abilities. ■ Continue to implement creative activities and classes to increase participation in classes and programs. ■ Continue Fairview Park restoration efforts through public volunteer opportunities. ■ Continue to provide free or low-cost programming to under-represented groups in the Costa Mesa community. ■ Continue to streamline the event application permit process through the Tessa system.

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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Fairview Park Master Plan – Provide an update
to the City Council regarding the draft plan.

;
TRUE
2 Fairview Park – Begin design process for mesa
restoration & cultural resource preservation.
;
TRUE
3 Fairview Park – Select a consultant for scope
and design of pump station & wetlands
recirculation system.

;
TRUE
4 Work with NMUSD to determine level of security
required for recently opened school fields
moving forward.
;
TRUE
5 Conduct ongoing communication and facility
management with the Golf Course operator.

;
TRUE
6 Conduct a Citywide Parks Facilities Assessment
for approximately 30 City parks.
;
TRUE
;
TRUE
7 Provide proactive communication internally and
to the public to improve response times for all
calls, emails, and inquiries.

;
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.

Proposed Budget for
Fiscal Year 2025-2026
122 City of Costa Mesa, California 172
Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actuals Estimated Estimated
Number of recreation program enrollments 12,981 16,806 16,000 16,000 Number of park permits issued 575 550 550 550
Number of permits processed via TESSA 54 52 50 50
Number of h ours p ermitted on a thletic fields (all u ser g roups) 54,158 38,115* 50,000 75,000 Total number of participants served in sports leagues 403,066 247,371* 400,000 375,000 Number of classes offered 455 556 500 500
Number of youth served in free city programs 4,170 3,035 3,500 3,500 Number of youth served in after-school programs (ages 7-12) 512 1,229 1,200 1,200 Number of rides provided to seniors through transportation programs 13,800 17,640 18,000 20,000
Number of meals provided to seniors 47,853 46,965 45,000 45,000 Number of utility box art projects completed 21 13 20 12 Number of swim lessons taught 197 247 200 400
Square yardage of non-native plant removal and habitat
enhancement at Fairview Park 6,000 8,000 8,000 8,000
Fairview Park restoration volunteer service hours 1,000 800 800 800 Number of facility reservations processed 2,608 3,126 3,000 3,000 Number of attendees at City special events 30,000 35,000 35,000 35,000 *Due t o i ncreased i nclement w eather, fi elds w ere c losed.

Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Percent increase of after school program enrollment N/A 140%* 50% 25% Percentage of classes offered that were completed 89.50% 90% 90% 90% Retention of participants in adult sports leagues 55% 40% 50% 55% Percent of “Excellent”/ “Good” ratings for LEAP (preschool) program 92% 100% 90% 90%
Percent o f “ Excellent”/ “ Good” ratings for ROCKS (K-6) program 80% 81% 85% 90%
Average ArtVenture rating 4.1/5 4.5/5 4.7/5 4.8/5
*Due to making capacity unlimited

Customer Service Goal
Goal
Average response time to customer email inquiries by 48 hours (72 hours if on weekends) 95%

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Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he P arks a nd C ommunity S ervices D epartment i s $ 9.9 m illion, a n i ncrease o f $$0.2 million or 2.0 percent compared to the adopted budget for Fiscal Year 2024-25. FY 2025-26 fully funded the Arts & C ultural M aster P lan i n t he 1 30-Arts & C ultural M aster P lan F und w ith a n i ncrease y ear o ver y ear $ 23,495.

This fund is supported by Measure Q Cannabis Tax of 0.5 percent.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

PARKS AND COMMUNITY SERVICES DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 7 ,371,372 $ 9 ,753,352 $ 9 ,037,065 $ 9 ,101,830 Arts and Culture Master Plan - 130 237,356 3 18,006 3 93,495 416,990 Disaster Fund - 150 6 3,277 - - -
Park Development Fees Fund - 208 3 38,017 3 44,382 3 46,805 346,805

Total Parks and Community Services Department $ 8,010,022 $ 10,415,740 $ 9,777,365 $ 9,865,625 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
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 ,363,018 $ 1 ,653,332 $ 1 ,520,296 $ 1 ,471,405 Maintenance and Operations 4 80,293 6 32,766 3 86,293 386,293 Fixed Assets 2 8,526 3,913 2 ,000 2,000
Subtotal Parks and Comm. Svs. Admin. $ 1, 871,837 $ 2,290,011 $ 1,908,589 $ 1 ,859,698

Fairview Park - 20115
Salaries a nd B enefits $ 3 23,488 $ 4 03,794 $ 3 68,815 $ 5 01,899 Maintenance and Operations 3 96,126 3 99,028 4 00,805 400,805 Fixed Assets - 6,736 - -
Subtotal Fairview Park $ 719,614 $ 809,558 $ 769,620 $ 902,704

Network for Homeless Solutions - 20605
Salaries a nd B enefits $ 3 7,5 4 4 $ 1 ,315 $ - $ - Subtotal Network for Homeless Solutions $ 37,544 $ 1,315 $ - $ -

Downtown Recreation Center - 40121
Salaries a nd B enefits $ 13 5,518 $ 1 69,249 $ 1 54,384 $ 10 2,105 Maintenance and Operations 1 37,603 117,736 8 7,170 87,170 Subtotal Downtown Recreation Center $ 273,121 $ 286,985 $ 2 41,554 $ 18 9,275

Balearic Community Center - 40122
Salaries a nd B enefits $ 4 3,563 $ 5 1,121 $ 4 4,961 $ 4 5,298 Maintenance and Operations 173,938 1 71,452 13 3,165 13 3,165 Fixed Assets - - 8 00 800
Subtotal Balearic Community Center $ 217,501 $ 222,573 $ 178,926 $ 179,263

Proposed Budget for
Fiscal Year 2025-2026
124 City of Costa Mesa, California 174
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

Norma Hertzog Community Center - 40123
Salaries a nd B enefits $ 2 27, 260 $ 4 35,336 $ 4 36,911 $ 4 48,834 Maintenance and Operations 3 08,937 3 23,092 350,453 3 50,453 Subtotal Norma Hertzog Community Center $ 536,198 $ 758,428 $ 787,364 $ 799,287

Aquatics - 40212
Salaries a nd B enefits $ 2 62,383 $ 5 22,671 $ 4 87,78 4 $ 4 92,611 Maintenance and Operations 18,405 14 ,395 1 3,660 13,660 Subtotal Aquatics $ 280,788 $ 537,066 $ 501,444 $ 506,271

Tennis - 40213
Maintenance and Operations 3 9,797 4 0,868 34,600 3 4,600 Subtotal Tennis $ 39,797 $ 40,868 $ 34,600 $ 3 4,600

Adult Sports Basketball - 40214
Salaries a nd B enefits $ 3 7,272 $ 6 6,723 $ 6 0,712 $ 6 0,982 Maintenance and Operations 1 2,701 1 6,398 9,325 9, 325 Subtotal Adult Sports Basketball $ 49,973 $ 83,121 $ 70,037 $ 70,307

Adult Sports Softball - 40215
Salaries a nd B enefits $ 1 4,816 $ 2 1,872 $ 2 3,844 $ 2 2,811 Subtotal Adult Sports Softball $ 14,816 $ 21,872 $ 23,844 $ 22,811

Fields/Field Ambassadors - 40216
Salaries a nd B enefits $ 2 50,972 $ 5 18,926 $ 26 6,454 $ 26 3,838 Maintenance and Operations 278,805 257,346 4 05,735 4 05,735 Subtotal Fields/Field Ambassadors $ 529,778 $ 776,272 $ 672,189 $ 669,573

Youth Sports - 40218
Salaries a nd B enefits $ 9 0,568 $ 1 52,127 $ 1 65,262 $ 1 65,549 Maintenance and Operations 8,420 8,903 10 ,900 10 ,900 Subtotal Youth Sports $ 98,988 $ 161,031 $ 176,162 $ 1 76,449

Adult Sports Futsal - 40222
Maintenance and Operations - - 5 00 500
Subtotal Adult Sports Futsal $ - $ - $ 500 $ 5 00

Senior Center - 40231
Salaries a nd B enefits $ 4 79,598 $ 7 75,304 $ 9 09,875 $ 9 16,822 Maintenance and Operations 312,752 3 61,726 596,114 5 96,114 Fixed Assets - 5 ,999 1,000 1 ,000
Subtotal Senior Center $ 792,350 $ 1,143,029 $ 1,506,989 $ 1,513,936

Day Camp - 40232
Salaries a nd B enefits $ 1 40,718 $ 1 59,126 $ 9 9,650 $ 10 0,893 125City of Costa Mesa, California
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Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Maintenance and Operations 87,232 105,858 8 3,400 8 3,400 Subtotal Day Camp $ 227,950 $ 264,984 $ 183,050 $ 184,293

R.O.CK.S (Playgrounds) - 40233
Salaries a nd B enefits $ 6 40,033 $ 1 ,235,441 $ 1 ,166,079 $ 1 ,164,296 Maintenance and Operations 2 3,404 2 0,782 30,900 3 0,900 Subtotal R.O.C.K.S (Playgrounds) $ 6 63,437 $ 1 ,256,223 $ 1,196,979 $ 1,195,196

Teen Programs - 40236
Salaries a nd B enefits $ 9 7,096 $ 2 34,084 $ 1 60,273 $ 1 61,151 Maintenance and Operations 23 ,940 24,203 6 6,150 66,150 Subtotal Teen Programs $ 121,036 $ 258,286 $ 226,423 $ 227,301

Concerts - 40237
Maintenance and Operations 3 ,074 1,882 1 0,000 10,000 Subtotal Concerts $ 3,074 $ 1,882 $ 10,000 $ 10,000

Early Childhood - 40241
Salaries a nd B enefits $ 1 91,310 $ 2 85,209 $ 3 85,863 $ 3 97, 327 Maintenance and Operations 7,602 8 ,394 9,050 9, 050 Subtotal Early Childhood $ 198,912 $ 293,603 $ 394,913 $ 4 06,377

Adult Instructional Classes - 40242
Salaries a nd B enefits $ - $ - $ 1 88 $ 1 88 Maintenance and Operations 8 ,156 22,939 50,000 5 0,000 Subtotal Adult Instructional Classes $ 8,156 $ 22,939 $ 50,188 $ 50,188

Youth Instructional Classes - 40243
Maintenance and Operations 1 48,480 192,821 232,300 2 32,300 Subtotal Youth Instructional Classes $ 148,480 $ 1 92,821 $ 2 32,300 $ 232,300

Special Recreation Events - 40244
Salaries a nd B enefits $ 2 6,185 $ 4 6,763 $ - $ - Maintenance and Operations 1 53,523 1 59,399 45,200 4 5,200 Subtotal Special Recreation Events $ 179,708 $ 206,162 $ 4 5,200 $ 45,200

Mobile Recreation - 40245
Salaries a nd B enefits $ 1 1, 24 8 $ 6 7,106 $ 3 3,506 $ 3 4,099 Maintenance and Operations 3,103 3 ,106 3,475 3 ,475 Subtotal Mobile Recreation $ 14,351 $ 70,212 $ 36,981 $ 37,574

Bark Park - 40248
Salaries a nd B enefits $ 8 ,897 $ 1 2,984 $ 2 4,836 $ 2 5,104 Maintenance and Operations 4 31 5 03 1 ,600 1,600 Subtotal Bark Park $ 9,328 $ 13,488 $ 26,436 $ 26,704

Community Gardens - 40249
Salaries a nd B enefits $ 1 7, 4 33 $ 3 6,701 $ 1 9,614 $ 1 9,594 Maintenance and Operations 3 ,121 4,661 3 ,600 3,600 Proposed Budget for
Fiscal Year 2025-2026
126 City of Costa Mesa, California 176
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Subtotal Community Gardens $ 2 0,554 $ 41,362 $ 23,214 $ 23,194

Animal Care Services - 40250
Salaries a nd B enefits $ 2 04,198 $ 5 ,572 $ - $ - Maintenance and Operations 2 65,497 - - -
Subtotal Animal Care Services $ 469,695 $ 5 ,572 $ - $ -

Senior Mobility Program - 40251
Salaries a nd B enefits $ 1 7,5 45 $ 2 4,687 $ 2 0,618 $ 1 9,883 Maintenance and Operations 13 2,687 2 47,845 2 ,800 2,800 Subtotal Senior Mobility Program $ 150,232 $ 2 72,532 $ 23,418 $ 22,683

Arts and Culture Master Plan - 40252
Salaries a nd B enefits $ 14 4,549 $ 1 75,213 $ 1 70,695 $ 1 79,690 Maintenance and Operations 102,394 1 42,794 2 22,800 2 37,300 Subtotal Arts and Culture Master Plan $ 246,943 $ 3 18,006 $ 393,495 $ 416,990

Save Our Youth - 40255
Maintenance and Operations 4 1,561 3 8,584 4 2,000 42,000

Subtotal Save Our Youth $ 41,561 $ 38,584 $ 42,000 $ 42,000

Parks, Arts and Community Services Commission - 50125
Maintenance and Operations 7, 451 8,600 7, 950 7,950 Subtotal Parks, Arts and Comm. Svs. Comm. $ 7,451 $ 8,600 $ 7,950 $ 7,950

Cultural Arts Committee - 50190
Maintenance and Operations 9, 804 1 3,159 1 3,000 13,000 Subtotal Cultural Arts Committee $ 9,804 $ 13,159 $ 13,000 $ 13,000

Emergency Services - 51040
Salaries a nd B enefits $ 2 7,0 47 $ - $ - $ - Maintenance and Operations - 1,391 - -
Subtotal Emergency Services $ 27,047 $ 1,391 $ - $ -

TOTAL PARKS AND COMMUNITY SERVICES DEPARTMENT

Salaries a nd B enefits $ 4, 792,258 $ 7 ,058,462 $ 6 ,520,620 $ 6 ,594,380 Maintenance and Operations 3 ,189,239 3 ,340,631 3 ,252,945 3,267,4 45 Fixed Assets 2 8,526 1 6,647 3 ,800 3,800

Total Parks and Community Services Department $ 8,010,022 $ 10,415,740 $ 9,777,365 $ 9,865,625 127City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
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 ,696,724 2,373,621 2,606,875 2,598,453 Regular Salaries - Part-Time 1,779,269 2, 974,256 2 ,564,558 2 ,564,558 Overtime 8 6,826 99,000 1 6,340 1 6,340
Vacation/Comp. Time Cash Out 5,091 8 ,218 3,760 3,760 Holiday Allowance 5 ,665 5 ,730 1,802 1,802 Separation Pay-Off 8 01 2 2,165 940 940
Other Compensation 1 8,934 1 9,199 36,366 3 5,932 Cafeteria Plan 367,659 500,230 5 54,012 5 41,296 Medicare 5 4,655 82,797 6 3,497 7 5,288
Retirement 7 63,261 9 67,710 960,136 1,042,077 Executive Prof Development 6 ,454 3,129 3 ,800 5,400 Auto Allowance 6 ,919 2,407 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 4,792,258 $ 7,058,462 $ 6,520,620 $ 6,594,380

Maintenance and Operations
Stationery a nd O ffice $ 2 2,549 $ 2 1,314 $ 2 2,150 $ 2 2,150 Multi-Media, Promos, Subscrpt. 25 0,377 300,157 201,650 201,650 Small Tools and Equipment 158,823 2 64,763 6 8,555 6 8,555 Uniforms and Clothing 1 8,297 23,230 2 6,700 2 6,700 Safety and Health 12,927 14 ,091 16,250 16,250 Maintenance and Construction 1 5,236 12,205 1 5,600 1 5,600 Electricity - Buildings & Fac. 13 0,467 14 6,277 9 4,570 9 4,570 Electricity - Power 3 1,939 34,010 26,600 26,600 Gas 3 8,217 23,651 2 0,400 2 0,400
Water - Domestic 13,489 13,345 18,100 18,100 Janitorial and Housekeeping 143,558 1 44,176 158,630 158,630 Telephone/Radio/Communications 2 3,755 25 ,448 2 0,900 2 0,900 Business Meetings 524 5,427 2 00 2 00
Mileage Reimbursement 337 9 6 00 6 00
Dues and Memberships 3,843 4 ,298 4,490 4,490 Board Member Fees 12,700 17,000 1 6,100 1 6,100 Professional Development 1 0,861 20,193 16,025 16,025 Landscaping and Sprinklers 5 3,137 5 8,505 5 0,000 5 0,000 Office F urniture 119 - 2 ,000 2 ,000
Office E quipment 6,425 7 ,393 4 ,350 4 ,350 Other Equipment 6 2,981 31,881 2 2,370 2 2,370 Consulting 956,877 67 2,344 720,088 720,088 Legal 4 ,075 - - -
Medical and Health Inspection 2 38 475 700 700

Proposed Budget for
Fiscal Year 2025-2026
128 City of Costa Mesa, California 178
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS Maintenance and Operations (Continued)
Recreation 339,997 4 33,038 633,620 645,620 Principal Payments 7 5,502 78,938 - -
Interest Payments 5,212 3 ,552 - -
External Rent 408,947 5 68,815 706,534 706,534 Grants, Loans and Subsidies 15,000 7, 500 1 3,000 15,500 Internal Rent Central Services 23,717 31,196 20,501 20,501 Internal Rent Postage 55 ,283 58,306 4 2,137 4 2,137 Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300 Internal Rent - Repl Cost 14 ,400 14 ,400 14 ,400 14 ,400 Internal Rent - Fuel 13,546 23,186 18,300 18,300 Internal Rent Genl Liability 8 8,367 8 8,367 8 8,367 8 8,367 Internal Rent Workers’ Comp 99,891 109,180 1 09,180 1 09,180 Internal Rent Unemployment 1 2,078 1 2,078 12,078 12,078 Taxes and Assessments 18,251 23,193 20,500 20,500 Emergency Protective Measure - 1,391 - -
Subtotal Maintenance & Operations $ 3,189,239 $ 3,340,631 $ 3,252,945 $ 3,267,445

Fixed Assets
Other Equipment 2 8,526 1 6,647 3 ,800 3 ,800 Subtotal Fixed Assets $ 28,526 $ 16,647 $ 3,800 $ 3,800

Total Parks and Community Services
Department $ 8,010,022 $ 10,415,740 $ 9,777,365 $ 9,865,625 129City of Costa Mesa, California
park s and c o MM un I ty
servIces departMent
179
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
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 ,554,478 2, 262,756 2,494,930 2 ,480,913 Regular Salaries - Part-Time 1,775,735 2, 974,256 2 ,564,558 2 ,564,558 Overtime 8 2,822 9 2,152 1 6,340 1 6,340
Vacation/Comp. Time Cash Out 5,091 8 ,218 3,760 3,760 Holiday Allowance 5 ,665 5 ,730 1,802 1,802 Separation Pay-Off 8 01 2 2,165 940 940
Other Compensation 1 8,934 1 9,199 35,806 35,344 Cafeteria Plan 349,288 481,256 534,512 5 21,496 Medicare 5 3,222 80,971 6 1,874 7 3,575
Retirement 7 25,023 931,009 923,069 1,002,028 Executive Prof Development 6 ,454 3,129 3 ,800 5,400 Auto Allowance 6 ,919 2,407 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 4,584,432 $ 6,883,249 $ 6,349,925 $ 6,414,690

Maintenance and Operations
Stationery a nd O ffice $ 2 2,549 $ 2 1,314 $ 2 2,150 $ 2 2,150 Multi-Media, Promos, Subscrpt. 238,010 2 33,367 1 29,150 1 29,150 Small Tools and Equipment 158,823 2 64,763 6 8,555 6 8,555 Uniforms and Clothing 1 8,297 23,230 2 6,700 2 6,700 Safety and Health 12,927 14 ,091 16,250 16,250 Maintenance and Construction 1 5,236 12,205 1 5,600 1 5,600 Electricity - Buildings & Fac. 13 0,467 14 6,277 9 4,570 9 4,570 Electricity - Power 3 1,939 34,010 26,600 26,600 Gas 3 8,217 23,651 2 0,400 2 0,400
Water - Domestic 13,489 13,345 18,100 18,100 Janitorial and Housekeeping 143,558 1 44,176 158,630 158,630 Telephone/Radio/Communications 2 3,755 25 ,448 2 0,900 2 0,900 Business Meetings 524 5,427 2 00 2 00
Mileage Reimbursement 337 9 6 00 6 00
Dues and Memberships 3,843 4 ,298 4,490 4,490 Board Member Fees 7,400 8,600 7,700 7,700
Professional Development 1 0,861 20,193 16,025 16,025 Landscaping and Sprinklers 4 5,660 55,482 5 0,000 5 0,000 Office F urniture 119 - 2 ,000 2 ,000
Office E quipment 6,425 7 ,393 4 ,350 4 ,350 Other Equipment 6 2,981 30,253 1 6,870 1 6,870 Consulting 6 01,607 3 39,348 3 76,283 3 76,283 Legal 4 ,075 - - -
Medical and Health Inspection 2 38 475 700 700

Proposed Budget for
Fiscal Year 2025-2026
130 City of Costa Mesa, California 180
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Maintenance and Operations (Continued)
Recreation 2 94,586 372,935 504,220 504,220 Principal Payments 7 5,502 78,938 - -
Interest Payments 5,212 3 ,552 - -
External Rent 408,947 5 68,815 706,534 706,534 Grants, Loans and Subsidies 1 0,000 - 3 ,000 3 ,000 Internal Rent Central Services 23,717 31,196 20,501 20,501 Internal Rent Postage 55 ,283 58,306 4 2,137 4 2,137 Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300 Internal Rent - Repl Cost 14 ,400 14 ,400 14 ,400 14 ,400 Internal Rent - Fuel 13,546 23,186 18,300 18,300 Internal Rent Genl Liability 8 8,367 8 8,367 8 8,367 8 8,367 Internal Rent Workers’ Comp 99,891 109,180 1 09,180 1 09,180 Internal Rent Unemployment 1 2,078 1 2,078 12,078 12,078 Taxes and Assessments 18,251 23,193 20,500 20,500 Emergency Protective Measure - 1,391 - -
Subtotal Maintenance & Operations $ 2,758,414 $ 2,860,191 $ 2,683,340 $ 2,683,340

Fixed Assets
Other Equipment 2 8,526 9,911 3 ,800 3 ,800 Subtotal Fixed Assets $ 28,526 $ 9,911 $ 3,800 $ 3,800

Total Parks and Community Services
Department $ 7,371,372 $ 9,753,352 $ 9,037,065 $ 9,101,830 131City of Costa Mesa, California
park s and c o MM un I ty
servIces departMent
181

132 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
182
Information Technology Department
Information Technology
Department
183
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 2025-2026
134 City of Costa Mesa, California 184
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 management; wireless phones; and the support and oversight of all technology-related products and services for all departments, including the Police and Fire and Rescue Departments of the City of Costa Mesa. The Department’s daily a ctivities 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 software are up-to-date and functioning properly; maintenance of the help desk to help troubleshoot computer- 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 securely. 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.

Information Technology Department (IT) has three divisions:
■ Administration
■ Computer Operations and Networking
■ Systems and Programming

Information Technology Administration — 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.

135City of Costa Mesa, California
InforMatIon technology
departMent
185
Fiscal Year 2024-2025 Accomplishments
■ Completed implementation of the new Land Management System. ■ Completed technology upgrade to Windows Server Operating System. ■ Upgraded the Windows Desktop Operating Systems.
■ Upgraded Microsoft Office and implemented Teams.
■ Completed upgrade to the latest version of Structured Query Language (SQL) Server. ■ Created a separate intranet site for the Police Department. ■ Implemented a new Fire incident response GIS web map application for the Fire Department. ■ Drafted Disaster Recovery Plan RFP.
■ Began deployment of Single Device Strategy to reduce costs of ownership. ■ Audited Campus Fiber to mitigate network downtime.
■ Updated Enterprise Storage Array for better performance, capacity, and resiliency. ■ Assisted with the relocation of the Code Enforcement division to the new airport loop location. ■ Replaced battery backup power for Dispatch to increase runtime and reliability. ■ Created and converted crystal report server 2020 Portal from 2013 version for the Police Department. ■ Created and implemented SQL Server Reporting Services for the Finance Department. ■ Created pre-incident planning data, developed web maps and apps, and coordinated efforts with other agencies. ■ Released product-ready version 1.1 of the Unified Intranet framework. ■ Completed deployment of Media Outreach and Driver Under the Influence (DUI) checkpoint applications. ■ Worked with the Payroll and Human Rescue Divisions to implement labor contracts and agreement updates. ■ Initiate Laserfiche workflow for e-Forms approval process.

Fiscal Year 2025-2026 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. ■ Implement a new ERP system.
■ Complete replacement of outdated security camera systems to HD systems for City Hall and Police Department. ■ Upgrade the GIS Enterprise system to version 11.3 and establish a backup system for critical data.

Proposed Budget for
Fiscal Year 2025-2026
136 City of Costa Mesa, California 186
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Complete Year 5 programs for the IT Strategic
Plan, which includes funding for the CAD/RMS
Public Safety System Replacement.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
2 Enhance the City’s cybersecurity network
by protecting the City from cyber attacks by
becoming National Institute of Standards and
Technology (NIST) compliant.
;
FALSE
;
TRUE
3 Implement Year 5 of the IT Strategic Plan and
begin working on the scope for the next 5 Year
ITSP for software systems not included in the
prior plan and future replacement of existing
systems.
;
FALSE
;
TRUE
4 Present to City Council recommended Enterprise
Resource Planning (ERP) consultant to award
contract and begin ERP implementation.
;
FALSE
;
TRUE
;
TRUE
;
TRUE
5 Promote collaboration across departments
through the deployment of Microsoft Teams and
Gatekeepers and assign teams and channels
Citywide.
;
FALSE
;
TRUE
6 Create a webpage that provides a timeline and
status of all CIP-related projects to the public,
including grant funded projects with deadlines.
;
TRUE
;
TRUE
;
TRUE
7 Provide proactive communication internally and
to the public to improve response times for all
calls, emails, and inquiries.
;
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.
137City of Costa Mesa, California
InforMatIon technology
departMent
187
Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Number of computers and monitors maintained 2,786 1,744 2529 2,529 Number of forms and Help Desk Requests resolved 2,828 2280 2372 2,500 Number of mobile devices and laptops 670 700 265 275
Number of servers maintained 106 204 166 175
Number of miscellaneous devices maintained 329 329 231 241 Number of City developed software applications supported 7 7 7 7 Number of vendor software applications maintained* 360 54 53 55 Percent of time with server availability 99.50% 99.70% 99.70% 99.50% Cybersecurity alerts 500,000 668,310 500,000 600,000

*It i s difficult t o d etermine t he e xact number o f v endor s oftware a pplications m aintained a s e ach department has different requirements.

Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Desktop, laptops, Servers, Printers, Smart Phone, Monitors &Tablets per Network Administrator 675 to 1 675 to 1 675 to 1 675 to 1 Number of Software & Applications per Programmer 15 to 1 12 to 1 12 to 1 12 to 1 Percentage of ITSP projects completed (2020-2025) 56% 65% 75% 70% Percentage of ITSP projects in progress (2020-2025) 44% 27% 25% 16% Percentage of ITSP projects not yet initiated (2020-2025) * 0% 8% 0% 14% *Currently a t otal of 3 7 I TSP p rojects are i dentified t o b e d elivered between F Y 2 020 – 2025. T he n umber of projects n ot yet initiated depends o n t he s cheduled d ate t hat was identified w ithin t he I TSP .

Customer Service Goal
Goal
Average response time to manage after-hours support call within 30 minutes 95%

Proposed Budget for
Fiscal Year 2025-2026
138 City of Costa Mesa, California 188
Budget Narrative
The F iscal Y ear 2 025-26 A ll F unds b udget i s $ 9.4 m illion, a n i ncrease o f $ 25,006, o r 0 .3 p ercent, c ompared t o the a dopted b udget f or F iscal Y ear 2 024-25. T he d ecrease o f $ 0.4 m illion i n t he I T R eplacement F und i s a l ower contribution from the General Fund due to the projected revenue shortage year over year and an additional decrease of $1,500 reallocation in Other Equipment to the Police Department.

This G eneral F und i ncrease i ncludes a djustments t o s alaries a nd b enefits a s a r esult o f l abor n egotiations. T he IT Replacement Fund (Fund 603) remains fully supported by the Information Technology Needs allocation, as outlined in the Municipal Code, which dedicates 1.5 percent of General Fund revenues to this purpose. The FY 2025–26 p roposed b udget i ncludes $ 35,000 f or E vidence M anagement S oftware s ubscription f ees a nd $ 5,750 f or contract a djustments. T he i ncrease o f $ 1.1 m illion i n d epreciation i s f or y ear o ne o f a t en-year I T r eplacement c ycle for major software replacements and upgrades.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

INFORMATION TECHNOLOGY DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 5,133,365 $ 5 ,567,967 $ 6,402,558 $ 6 ,570,716 Disaster Fund - 150 2 3,467 - - -
IT Replacement Fund - 603 8 37,130 8 02,719 2 ,511,163 2 ,797,836 Total Information Technology Department $ 5 ,993,961 $ 6 ,370,686 $ 8 ,913,721 $ 9, 368,552 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

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

Salaries a nd B enefits $ 67 7,972 $ 78 4,630 $ 7 50,008 $ 1 ,384,793 Maintenance and Operations 4 3,561 49,595 75,347 7 5,347 Fixed Assets 1 ,542 2,168 1 0,000 10,000
Subtotal IT Administration $ 723,074 $ 8 36,394 $ 835,355 $ 1,470,140 Computer Operations - 50710
Salaries a nd B enefits $ 1 ,708,398 $ 1 ,961,355 $ 2 , 217, 4 0 0 $ 1 ,477,062 Maintenance and Operations 4 66,432 7 52,403 3 74,796 1,524,796 Fixed Assets 9 00,962 7 16,099 2,874,931 1 ,938,907 Subtotal Computer Operations $ 3,075,792 $ 3,429,858 $ 5 ,467,127 $ 4,940,765 Computer Systems Development - 50720
Salaries a nd B enefits $ 1 ,239,970 $ 1 ,395,147 $ 1 ,611,666 $ 1 ,958,074 Maintenance and Operations 4 9,984 5 6,651 160,527 1 60,527 Fixed Assets 88 1,674 6 52,636 839,046 8 39,046 Subtotal Computer Systems Develop. $ 2 ,171,629 $ 2,104,435 $ 2, 611,239 $ 2,957,647

Emergency Services - 51040
Salaries a nd B enefits $ 1 5,315 $ - $ - $ - Maintenance and Operations 8,152 - - -
Subtotal Emergency Services $ 23,467 $ - $ - $ -

TOTAL INFORMATION TECHNOLOGY DEPARTMENT
Salaries a nd B enefits $ 3 ,641,655 $ 4 ,141,132 $ 4 ,579,074 $ 4 ,819,929 Maintenance and Operations 5 68,129 85 8,650 610,670 1,760,670 Fixed Assets 1,784,178 1,370,904 3 ,723,977 2,787,953 Total Information Technology Department $ 5 ,993,961 $ 6 ,370,686 $ 8,913,721 $ 9,368,552 139City of Costa Mesa, California
InforMatIon technology
departMent
189
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
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 2 ,330,789 2 ,641,898 3 ,060,897 3,211,801 Regular Salaries - Part-Time 1 ,537 1,637 - - Overtime 14 2,437 1 36,307 1 10,605 1 10,605 Vacation/Comp. Time Cash Out 8,888 1 2,207 3,040 3,040 Holiday Allowance 7, 881 7, 341 - -
Other Compensation 15,971 2 3,471 2 9,202 29,872 Cafeteria Plan 344,692 4 06,782 4 88,664 505,044 Medicare 38,301 4 2,847 44,383 4 8,392
Retirement 7 41,445 8 57,328 878,553 945,545 Executive Prof Development 2 ,795 4 ,397 5 ,700 7, 600 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,641,655 $ 4,141,132 $ 4,579,074 $ 4,819,929

Maintenance and Operations
Stationery a nd O ffice $ 3 ,012 $ 6 ,583 $ 4 ,800 $ 4 ,800 Multi-Media, Promos, Subscrpt. 3 ,104 541 700 700 Small Tools and Equipment 2,661 2 ,005 2 ,000 2 ,000 Uniforms and Clothing 548 - - -
Safety and Health 34 0 7 47 1 ,000 1 ,000
Telephone/Radio/Communications 2 86,559 291,286 260,600 260,600 Business Meetings 1,238 1 ,865 4 ,000 4 ,000 Mileage Reimbursement 25 3 72 3 3 50 3 50
Dues and Memberships 1,000 - 1 ,000 1 ,000
Professional Development 2 7,160 3 3,059 70,732 70,732 Office E quipment 4 35 5 69 5 ,000 5 ,000
Other Equipment - 3 24,541 - -
Consulting 106,923 6 8,771 1 75,447 1 75,447 Principal Payments 93 ,066 94,773 - -
Interest Payments 3 ,511 1,804 - -
External Rent 2,154 2,337 5 ,000 5 ,000
Depreciation - - 5 0,000 1 ,200,000
Internal Rent Central Services - - 1 ,007 1 ,007 Internal Rent Postage 7 34 21 21
Internal Rent Genl Liability 15,594 15,594 1 5,594 1 5,594 Internal Rent Workers’ Comp 10 ,834 1 1,841 11,841 11,841 Internal Rent Unemployment 1 ,578 1 ,578 1,578 1,578 Emergency Protective Measure 8 ,152 - - -
Subtotal Maintenance & Operations $ 568,129 $ 858,650 $ 610,670 $ 1,760,670

Fixed Assets
Office F urniture $ 1 ,542 $ 2 ,168 $ 1 0,000 $ 1 0,000 Other Equipment 1,761,990 1,368,735 3,713,977 2 ,777,953 Subtotal Fixed Assets $ 1,763,532 $ 1,370,904 $ 3,723,977 $ 2,787,953

Proposed Budget for
Fiscal Year 2025-2026
140 City of Costa Mesa, California 190
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: ALL FUNDS Transfers Out
Transfers Out 2 0,646 $ - - -
Subtotal Transfers Out 20,646 - - -

Total Information Technology Department $ 5,993,961 $ 6,370,686 $ 8,913,721 $ 9,368,552 141City of Costa Mesa, California
InforMatIon technology
departMent
191
Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
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 1,769,578 2,485,948 2,682,125 2 ,745,616 Regular Salaries - Part-Time 1,537 1,637 - - Overtime 1 28,769 13 6,303 1 10,605 1 10,605 Vacation/Comp. Time Cash Out 8 ,888 1 2,207 3,040 3,040 Holiday Allowance 7, 881 7, 341 - -
Other Compensation 15,043 2 4,856 2 7,308 2 7,541 Cafeteria Plan 2 57,552 3 84,047 4 10,364 4 22,496 Medicare 2 9,543 40,178 38,891 4 0,390
Retirement 610,452 702,561 763,748 8 13,701 Executive Prof Development ( 137) 5,293 3 ,800 5,400 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 2,836,023 $ 3,807,287 $ 3,997,911 $ 4,126,819

Maintenance and Operations
Stationery a nd O ffice $ 3 ,012 $ 6 ,583 $ 4 ,800 $ 4 ,800 Multi-Media, Promos, Subscrpt. 3,104 541 700 700 Small Tools and Equipment 2 ,661 2 ,005 2 ,000 2 ,000 Uniforms and Clothing 5 48 - - -
Safety and Health 34 0 7 47 1 ,000 1 ,000
Telephone/Radio/Communications 286,559 291,286 260,600 260,600 Business Meetings 1 ,238 1 ,865 4 ,000 4 ,000 Mileage Reimbursement 253 72 3 3 50 3 50
Dues and Memberships 1 ,000 - 1 ,000 1 ,000 Professional Development 2 7,160 3 3,059 70,732 70,732 Office E quipment 4 35 5 69 5 ,000 5 ,000
Consulting 6 0,110 62,783 1 75,447 1 75,447 Principal Payments 93 ,066 94,773 - -
Interest Payments 3,511 1,804 - -
External Rent 2 ,154 2,337 5 ,000 5 ,000
Internal Rent Central Services - - 1 ,007 1 ,007 Internal Rent Postage 7 34 21 21
Internal Rent Genl Liability 1 5,594 15,594 1 5,594 1 5,594 Internal Rent Workers’ Comp 10,834 1 1,841 11,841 11,841 Internal Rent Unemployment 1,578 1 ,578 1,578 1,578 Subtotal Maintenance & Operations $ 513,164 $ 528,121 $ 560,670 $ 560,670

Fixed Assets
Office F urniture $ 1 ,542 $ 2 ,168 $ 1 0,000 $ 1 0,000 Other Equipment 1 ,761,990 1 ,230,391 1 ,833,977 1,873,227 Subtotal Fixed Assets $ 1,763,532 $ 1,232,559 $ 1,843,977 $ 1,883,227

Transfers Out
Transfers Out 20,646 - - -
Subtotal Transfers Out 20,646 - - -
Total Information Technology Department $ 5,133,365 $ 5,567,967 $ 6,402,558 $ 6,570,716 Proposed Budget for
Fiscal Year 2025-2026
142 City of Costa Mesa, California 192
PoliceDepartment
Police
Department
193

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

0.50 FTE - Part-Time

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

3.0 FTE - Community Services Specialist

1.0 FTE - Court Liaison

1.0 FTE - Crime Scene Investigation Supervisor

4.0 FTE - Crime Scene Investigator

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

15.0 FTE - Senior Police Records Technician

0.5 FTE - Telecommunications Manager

0.5 FTE - Emergency Services Manager

1.0 FTE - Records & Property Evidence Manager

7.58 FTE - Part-Time

1.0 FTE - Police Captain

3.0 FTE - Animal Control Oﬃcer

1.0 FTE- Animal Control Supervisor

1.0 FTE- Animal Services Coordinator

5.0 FTE - Community Services Specialist

10.0 FTE- Custody Oﬃcers

1.0 FTE- Custody Oﬃcers- Pending

1.0 FTE- Custody Supervisor

7.0 FTE - Park Ranger

5.0 FTE - Police Lieutenant

1.0 FTE- Permit Processing Specialist

1.0 FTE - Senior Police Oﬃcer

82.0 FTE - Police Oﬃcer

16.0 FTE - Police Sergeant

14.17 FTE - Part-Time
Proposed Budget for
Fiscal Year 2025-2026
144 City of Costa Mesa, California 194
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 2 2.25 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 Safety – 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 department’s 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.

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.

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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 fire, paramedics and police services; provides medical pre-arrival instructions using Emergency 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.

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 e mergency a nd d isaster p reparedness; a cts a s l iaison t o o ther government agencies, private sector partners, schools, special districts, non-government, and volunteer organizations t o e nsure c oordinated e fforts, a nd t imely r esponse t o e mergencies a nd d isasters; c onducts disaster p lanning m eetings, t rainings, a nd ex ercises; m aintains d isaster s upplies; t o e nsure t he C ity’s E mergency Operations C enter ( EOC) i s m aintained i n a c onstant s tate o f r eadiness; s upports C ity P ublic I nformation s taff in t he e stablishment o f a j oint i nformation c enter ( JIC) w hen n eeded; r esponsible f or m aintenance o f t he, C ity’s Emergency O perations P lan; a nd e nsures c ompliance w ith t he N ational I ncident M anagement S ystem ( NIMS) a nd California standardized Emergency management system (SEMS).

Proposed Budget for
Fiscal Year 2025-2026
146 City of Costa Mesa, California 196
Fiscal Year 2024-2025 Accomplishments
■ Acquired 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, with implementation scheduled February 2025.
■ Expanded wellness services provided to personnel to address the physical and mental demands placed on law enforcement professionals, including yearly wellness assessments and blood work. ■ Acquired innovative technology and tools to increase apprehension rates and reduce crime - including data analytics software Peregrine, vehicle forensic software Berla, mobile phone forensic software Cellebrite and Cellhawk.
■ Utilized Organized Retail Theft Grant (ORT) funding to conduct crime reduction strategies related to retail theft, auto t heft, a nd a uto a ccessory t heft.  R esulting i n a 3 5% r eduction i n O RT, 2 3% r eduction i n a uto t heft, a nd 6 0% reduction in motor vehicle accessory Theft (Year-to-date 2024 to 2023). ■ Established a lateral, recruit and referral incentive program in order to be competitive in the job market and hire high-quality personnel. This has resulted in an increased number of qualified applicants. ■ Established 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.
■ Completed o r fi nalizing s everal C IP p rojects, i ncluding p ermanent i ndoor s torage f or M obile C ommand V ehicle, outdoor storage for Armored Rescue Vehicle, shooting range and elevator replacement project. Currently scheduled to begin interior paint and flooring project and p arking lot reconfiguration project early 2025. ■ Collaborated with the Public Works Department to locate and procure patrol vehicles during a present nationwide shortage.
■ Identified and secured a permanent storage location for Property & Evidence at city-owned property. ■ Established 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.
■ Supported and expanded 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.
■ Expanded our Automated License Plate Reader (ALPR) coverage to 42 cameras, with an additional 18 community sponsored, totaling 60 ALPR cameras. The technology has assisted in making over 70 felony arrests and the recovery of 40 stolen cars, valued at $1.2 million.
■ Enhanced community engagement through CMPD’s social media platforms led to an increase of 9,031 followers.

With Nextdoor, the police department now has a total of 112,941 followers. ■ Achieved full compliance with all state and legislative training mandates for department personnel. ■ In 2 024, a t otal o f 3 1 p rofessional s taff c andidates w ere p rocessed, w ith 24 e mployees h ired, r eflecting a 1 4.8% increase i n c andidates p rocessed a nd a 6 0% i ncrease i n e mployees h ired. F or s worn/recruits, 5 5 c andidates were p rocessed, a nd 2 0 e mployees w ere h ired, m arking a 9 6% i ncrease i n c andidates p rocessed a nd a 1 00% increase in employees hired.

Fiscal Year 2025-2026 Goals
■ Create a hiring incentive & referral program to recruit stellar police officers and public safety dispatchers. ■ Conduct an organizational assessment of public safety dispatch to ensure consistency with best practices in hiring, staffing, and chain of command.
■ Create a long-term planning and replacement/repair of public safety vehicles and apparatus. ■ Public Safety Communications Center – Complete design for interim facility improvements. ■ Complete Year 5 programs for the IT Strategic Plan, which includes funding for the CAD/RMS Public Safety System Replacement.
■ Westside Substation – Complete design for facility improvements for the Police Department. ■ Initiate the move of the Property and Evidence Warehouse to Airway Ave. for the Police Department. ■ Provide proactive communication internally and to the public to improve response times for all calls, emails, and inquiries.

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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Create a hiring incentive & referral program to recruit stellar police officers and public safety dispatchers. ; TRUE
;
TRUE
;
TRUE
2 Conduct an organizational assessment of public safety dispatch to ensure consistency with best practices in
hiring, staffing, and chain of command.
;
TRUE
3 Create a long-term planning and replacement/repair of public safety vehicles and apparatus.
;
TRUE
4 Public Safety Communications Center – Complete design for interim facility improvements.
;
TRUE
5 Complete Year 5 programs for the IT Strategic Plan, which includes funding for the CAD/RMS Public Safety System
Replacement.
;
TRUE
6 Westside Substation – Complete design for facility
improvements for the Police Department.
;
TRUE
7 Initiate the move of the Property and Evidence Warehouse to Airway Ave. for the Police Department.
;
TRUE
8 Provide proactive communication internally and to the public to improve response times for all calls, emails, and inquiries.
;
TRUE

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

Proposed Budget for
Fiscal Year 2025-2026
148 City of Costa Mesa, California 198
Performance Measures/Workload Indicators:

Workload Indicators
CY 2022 CY 2023 CY 2024 CY 2025
Actual Actual Actual Estimated

REQUESTS FOR SERVICE
Telephone Calls Received by Dispatch (Emergency & Non-
Emergency) 192,469 183,668 169,332 181,823
Calls for Service (Require Personnel at the Scene) 105,945 101,488 98,360 101,931 911 Emergency/Public Safety Calls Received 48,274 46,964 43,956 46,398 Non-Emergency Calls Responded (Require Personnel at the Scene) 104,696 100,291 94,801 99,929
Animal Control – Calls for Service 2,792 3,137 3,780 3,236 Animal Control – Impounds 577 700 546 608
Property & Evidence – Total Items Booked 12,297 10,553 9,068 10,639

REQUIRED CRIME REPORTING
Part 1 C rimes: Crimes Against P ersons 4,516 3,632 NA NA Part 2 C rimes: Property C rimes 7,095 6,231 NA NA
Group A Offenses: Crimes A gainst Persons, Property, and Society NA 1,462 7,869 7,998
Group B O ffenses: All other offenses ( arrests o nly) NA 173 1,204 1,180 Reports Taken and Processed 20,511 18,449 16,709 18,556 Arrests (Felony and Misdemeanor) 6,916 5,864 5,143 5,974 Citations Issued 9,632 8,462 9,698 9,264
Adult Bookings 5,046 4,511 3,985 4,514
Injury Traffic Collisions 771 760 547 693

CASELOAD DISTRIBUTION
Assigned Hit-and-Run Cases 443 431 456 443
Assigned Robbery Cases 130 166 87 128
Assigned Burglary Cases 1,110 1,073 701 961
Assigned Juvenile Cases 265 359 496 373
Assigned Economic/Identity Theft Cases 301 474 391 389

COMMUNITY OUTREACH
Community Outreach and Engagement Events 49 71 63 61

Note: The P olice D epartment’s p erformance m easures a nd w orkload indicators are presented on a calendar year basis.

Note: In N ovember 2023 w e m ade t he s witch from UCR (Part 1 a nd 2 C rimes) t o N IBRS Federal Reporting Standards (Group A & B Offenses)

Performance Measures

Actual Actual Actual Estimated
2022 2023 2024 2025
911 Calls Answered within 10 Seconds 99% 99% 99% 99%
Emergency Calls Dispatched within 5 minutes 96% 96% 97% 96% Non-Emergency Calls Responded within 30 minutes 89% 87% 85% 87%

Customer Service Goal
Goal 2023 2024 2025
Response time – 5 minutes or less – Emergency Calls
Dispatched 90% 96% 96% 94%
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Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he P olice D epartment i s $ 63.5 m illion, a n i ncrease o f $ 2.1 m illion, o r 3 .5 percent, c ompared t o t he a dopted b udget f or F iscal Y ear 2 024-25. T he i ncrease i ncludes $ 34,663 f or g un r ange maintenance a nd s hell c leaning, $ 10,523 f or m obile d ata c onnection s ervices f or fi rst r esponders, a nd $ 14,729 for health counseling services. Finally, the Department is requesting a full-time Custody Officer (1 FTE) to provide additional support in the Jail.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

POLICE BY FUNDING SOURCE

General Fund - 101 $ 55,874,470 $ 62,005,909 $ 61,919,750 $ 62,820,471 Disaster Fund - 150 6 7,386 - - -
Supp. Law Enforcement COP Fund - 213 2 54,737 359,983 343,882 351,659 Narcotics Forfeiture Fund - 217 42,404 2 54,705 - - Office o f T raffic S afety - 2 20 226,976 1 97,735 - - Grants - Federal - 230 1 11,145 7 7,523 - -
Grants - State - 231 4 27,022 1,079,488 350,491 3 51,485 IT Replacement Fund - 603 3 4,090 - - -
Total Police Department $ 5 7,038,230 $ 6 3,975,342 $ 6 2,614,123 $ 6 3,523,615 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

POLICE DEPARTMENT BY PROGRAM
ADMINISTRATION - 15100

Administration - 50001
Salaries a nd B enefits $ 2 ,527,198 $ 3 ,102,783 $ 3 ,293,862 $ 3 ,303,168 Maintenance and Operations 2, 224,361 2 ,411,098 2,384,968 2, 384,968 Fixed Assets 6 9,654 1 22,217 105,850 10 5,850 Subtotal Administration $ 4,821,213 $ 5,636,097 $ 5,784,680 $ 5,793,986 -
Training - 10133
Salaries a nd B enefits $ 7 68,676 $ 7 91,765 $ 8 17,6 36 $ 8 23,933 Maintenance and Operations 2 69,313 2 96,811 283,917 3 18,580 Fixed Assets 2,074 - 1,500 1 ,500
Subtotal Training $ 1,040,062 $ 1,088,576 $ 1,103,053 $ 1 ,144,013

BSCC Local Assistance Fund - 71100 421,030
Salaries a nd B enefits $ - $ 8 5,794 $ - $ - Maintenance and Operations - 24,770 - -
Fixed Assets - 310,466 - -
Subtotal BSCC Local Assistance $ - $ 421,030 $ - $ -

POLICE FIELD OPERATIONS - 15300

Administration - 50001
Salaries a nd B enefits $ - $ 4 5,811 $ - $ - Subtotal Administration $ - $ 45,811 $ - $ -

Proposed Budget for
Fiscal Year 2025-2026
150 City of Costa Mesa, California 200
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Field Area Policing - 10111
Salaries a nd B enefits $ 2 3,634,059 $ 26 ,373,890 $ 2 2,889,253 $ 2 2,781,298 Maintenance and Operations 1,078,505 1 ,160,905 9 96,820 1,011,549 Fixed Assets 25,622 182,108 15,400 1 5,400
Subtotal Field Area Policing $ 24,738,187 $ 27,716,904 $ 23,901,473 $ 23,808,247

Traffic Enforcement - 10113
Salaries a nd B enefits $ 4 ,400,459 $ 4 ,461,128 $ 3 ,754,820 $ 3 ,954,676 Maintenance and Operations 464,283 4 58,394 6 03,725 603,725 Fixed Assets 2 1,280 2 1,836 2 0,000 20,000
Subtotal Traffic Enforcement $ 4,886,022 $ 4,941,358 $ 4,378,545 $ 4,578,401

Contract and Special Events - 10114
Salaries a nd B enefits $ 6 51,095 $ 6 21,594 $ 6 03,291 $ 5 70,611 Subtotal Contract and Special Events $ 651,095 $ 621,594 $ 603,291 $ 570,611

Jail - 10137
Salaries a nd B enefits $ 5 33,756 $ 1 ,564,041 $ 1 ,683,967 $ 1 , 827, 395 Maintenance and Operations $ 8 1,697 $ 6 0,088 $ 9 3,600 $ 9 3,600 Fixed Assets 6,361 17,563 1 ,600 1 ,600
Subtotal Jail $ 621,815 $ 1,641,692 $ 1,779,167 $ 1,922,595

Animal Control - 10139
Salaries a nd B enefits $ 3 47,157 $ 47 5,647 $ 8 47, 490 $ 8 54,176 Maintenance and Operations 2 3,204 3 3,951 5 79,425 579,425 Subtotal Animal Control $ 370,360 $ 509,597 $ 1,426,915 $ 1 ,433,601 * FY 24/25 Animal Services Funds Transferred in from 15000 program 40250

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 $ 3 1,750 $ 1 8,727 $ 2 5,000 $ 2 5,000 Maintenance and Operations 51,827 9 7,039 8 ,000 8,000 Fixed Assets 1 1,098 - 41,320 4 1,320
Subtotal AB 109 Post Release Comm. Sup. $ 94,675 $ 115,766 $ 74,320 $ 7 4,320

2022 STEP Grant - 71033 59,722
Salaries a nd B enefits $ 5 9,722 $ - $ - $ - Subtotal 2022 Step Grant $ 59,722 $ - $ - $ -

2023 STEP Grant - 71034 190,650
Salaries a nd B enefits $ 1 23,022 $ 2 3,415 $ - $ - Maintenance and Operations 3 9,242 4 ,971 - - Subtotal 2023 Step Grant $ 162,264 $ 28,386 $ - $ - -

POLICE SUPPORT SERVICES - 15400
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Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

Administration - 50001
Salaries a nd B enefits $ 4 49,116 $ 6 32,646 $ 6 74,808 $ 7 06,321 Maintenance and Operations 2 89,526 285,277 3 31,768 331,768 Fixed Assets 5 2,125 3 2,056 26,041 2 6,041
Subtotal Administration $ 790,767 $ 949,978 $ 1,032,617 $ 1,064,130

Helicopter Patrol - 10112
Maintenance and Operations $ 13 8,767 $ 26 4,382 $ 3 00,000 $ 3 00,000 Subtotal Helicopter Patrol $ 138,767 $ 264,382 $ 300,000 $ 300,000

Crime Investigation - 10120
Salaries a nd B enefits $ 4 ,578,853 $ 4 ,888,000 $ 7, 4 67, 4 02 $ 8 ,042,346 Maintenance and Operations 112,216 122,973 1 24,685 126,185 Fixed Assets 12,768 5 ,840 4 ,000 5 ,500
Subtotal Crime Investigation $ 4,703,837 $ 5,016,812 $ 7,596,087 $ 8,174,031

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 $ 5 ,638 $ - $ - Fixed Assets 1 1,410 - - -
Subtotal 2019 Justice Assistance Grant $ 17,121 $ 5,638 $ - $ -

Orange County Auto Theft Task Force - 71050 1,040,990
Salaries a nd B enefits $ 1 85,885 $ 3 01,769 $ 2 76,171 $ 2 7 7,165 Subtotal Orange County Auto Theft Task Force -
71050
$ 185,885 $ 301,769 $ 276,171 $ 277,165

Special Investigation Unit - 10127
Salaries a nd B enefits $ 1 ,630,083 $ 1 ,869,152 $ 1 ,718,914 $ 1 ,722,815 Maintenance and Operations 102,550 122,857 122,000 1 22,000 Fixed Assets 5 0,490 258,643 5,000 3 ,500
Subtotal Special Investigation Unit $ 1,783,124 $ 2,250,653 $ 1,845,914 $ 1,848,315 Records/Information System - 10131
Salaries a nd B enefits $ 2 ,798,451 $ 2, 494,847 $ 2, 958,322 $ 2 ,891,819 Maintenance and Operations 9 7,366 96,208 1 25,975 1 25,975 Fixed Assets 1 5,884 1 8,099 1 6,570 16,570
Subtotal Records/Information System $ 2,911,700 $ 2,609,154 $ 3,100,867 $ 3,034,364

Crime Scene Investigation/Photos - 10132
Salaries a nd B enefits $ 6 98,207 $ 8 31,242 $ 8 97,931 $ 9 13,151 Maintenance and Operations 3 1,220 2 3,176 3 2,990 3 2,990 Fixed Assets 1 ,427 2,420 3,000 3 ,000
Proposed Budget for
Fiscal Year 2025-2026
152 City of Costa Mesa, California 202
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Subtotal Crime Scene Investigation/Photos $ 730,855 $ 856,838 $ 9 33,921 $ 949,141

Youth Crime Intervention - 10135
Salaries a nd B enefits $ 1 ,826,403 $ 2, 184,659 $ 2 ,308,612 $ 2 ,328,727 Maintenance and Operations 2 3,850 33,264 26 ,850 26,850 Fixed Assets 469 2,170 1 ,150 1,150
Subtotal Youth Crime Intervention $ 1,850,722 $ 2 ,220,092 $ 2 ,336,612 $ 2,356,727

Property and Evidence - 10136
Salaries a nd B enefits $ 5 04,755 $ 5 33,473 $ 6 40,136 $ 6 80,996 Maintenance and Operations 235,227 238,455 293,882 129,974 Fixed Assets 54,796 6 ,103 - -
Subtotal Property and Evidence $ 794,777 $ 778,031 $ 934,018 $ 810,970

Operations - 51010
Salaries a nd B enefits $ 4 ,376,719 $ 4 ,128,985 $ 4 ,097,573 $ 4 ,137, 36 3 Maintenance and Operations 2 44,886 264,887 2 46,221 256,744 Fixed Assets 2 ,594 6 ,965 3 ,570 3 ,785
Subtotal Operations $ 4, 624,199 $ 4 ,400,837 $ 4,347,364 $ 4,397,892 Technical Support/Maintenance - 51020
Salaries a nd B enefits $ 3 02,249 $ 3 11,698 $ 3 29,151 $ 3 31,550 Maintenance and Operations 249,576 2 54,457 1 60,417 160,417 Fixed Assets 3 84 - 732,000 7 32,000
Subtotal Technical Support/Maintenance $ 552,209 $ 566,155 $ 1, 221,568 $ 1,223,967

Emergency Services - 51040
Salaries a nd B enefits $ 2 19,570 $ 1 37, 291 $ - $ 1 23,814 Maintenance and Operations 5 7,439 4 7,180 48,230 48,515 Fixed Assets 1,500 3 ,988 1 6,500 16,000
Subtotal Emergency Services $ 278,510 $ 188,459 $ 64,730 $ 188,329 EMPG - 71300
Fixed Assets $ 1 7, 429 $ 2 4,574 $ - $ -
Subtotal EMPG $ 17,429 $ 24,574 $ - $ -

Youth Investment Grant - 71350
Salaries a nd B enefits $ 2 0,651 $ - $ - $ - Maintenance and Operations 1 24,812 4 5,698 - - Subtotal Youth Investment Grant $ 145,462 $ 45,698 $ - $ -

Salaries a nd B enefits $ 5 0,707,995 $ 5 6,060,741 $ 5 5,284,339 $ 5 6,296,324 Maintenance and Operations 5,949,971 6,825,972 6,336,283 6,234,075 Fixed Assets 380,263 1 ,088,630 993,501 9 93,216

Total Police Department $ 57,038,230 $ 63,975,342 $ 6 2,614,123 $ 63,523,615

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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 3,671,868) $ ( 3,671,868) Regular Salaries - Sworn 15,184,673 1 6,148,090 1 8,322,118 1 8,270,414 Regular Salaries - Non-Sworn 6,021,910 7,432,277 8,630,911 8 ,911,252 Regular Salaries - Part-Time 1 ,663,613 1,480,715 9 79,039 1,186,979 Overtime 3 ,089,090 3 ,917,658 1,810,612 1,810,612 Accrual Payoff - Excess Max. 441,474 4 51,807 143,828 143,828 Vacation/Comp. Time Cash Out 188,557 2 11,156 1 23,280 1 23,280 Holiday Allowance 383,176 4 51,045 4 23,047 441,074 Separation Pay-Off 1 26,152 138,060 7 2,956 7 2,956 Other Compensation 2,172,458 2, 722,912 2 ,425,021 2 ,520,204 Cafeteria Plan 4 ,577,376 5 ,135,003 5,575,829 5,715,060 Medicare 446,382 500,445 389,947 438,191
Retirement 1 6,298,015 1 7,187,580 19,331,378 1 9,598,891 Longevity 93 ,304 260,034 710,640 7 16,426
Executive Prof Development 21,815 23,960 17,601 19,026 Subtotal Salaries & Benefits $ 50,707,995 $ 56,060,741 $ 55,284,339 $ 56,296,324

Maintenance and Operations
Stationery a nd O ffice $ 7 3,525 $ 7 6,857 $ 8 6,200 $ 8 6,700 Multi-Media, Promos, Subscrpt. 83,494 97,550 92,550 92,550 Small Tools and Equipment 105,765 2 57,281 62,320 6 2,105 Uniforms and Clothing 212,390 252,997 176,950 176,950 Safety and Health 237,351 229,610 1 94,592 1 94,592 Maintenance and Construction 43,720 23 ,068 14,250 14,250 Electricity - Buildings & Fac. 911 9 37 1,200 1,200 Water - Domestic 963 780 1 ,000 1 ,000
Waste Disposal 2 ,456 2 ,060 2 ,162 2 ,162
Janitorial and Housekeeping 1 69,358 1 69,358 174,413 174,413 Telephone/Radio/Communications 427,428 4 34,526 328,422 338,945 Business Meetings 11,856 16,822 1 2,800 1 2,800 Mileage Reimbursement - 92 3 00 3 00
Dues and Memberships 44,000 4 8,420 48,585 48,585 Professional Development 2 46,036 2 76,817 2 19,152 2 19,152 Buildings and Structures 30,961 63,088 3 9,750 74,413 Automotive Equipment - 2 ,159 - -
Office E quipment 1 5,345 17,4 41 24,581 24,581 Other Equipment 1 8,873 7, 326 13,870 13,870 Consulting 345,688 788,952 645,310 6 60,039 Legal 1,951 1,084 15,000 15,000
Financial & Information Svcs. - 6 - -
Medical and Health Inspection 1 00,718 7 8,512 1 20,500 1 20,500 Public Safety 4 00,083 419,027 564,820 566,320 Principal Payments 1 36,839 14 4,297 - -
Interest Payments 17,661 14 ,835 - -

Proposed Budget for
Fiscal Year 2025-2026
154 City of Costa Mesa, California 204
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS

Maintenance and Operations (Continued)
External Rent 7 8,042 1 18,672 2 89,408 1 25,500 Internal Rent Central Services 1 ,899 2,547 5,303 5,303 Internal Rent Postage 13 ,091 16,556 8 ,031 8 ,031 Internal Rent - Maintenance 384,800 384,800 3 84,800 3 84,800 Internal Rent - Repl Cost 400,000 400,000 4 00,000 4 00,000 Internal Rent - Fuel 287,591 259,596 1 90,200 1 90,200 Internal Rent Genl Liability 2 75,521 2 75,496 275,496 275,496 Internal Rent Workers’ Comp 1 ,751,916 1,914,655 1,914,655 1,914,655 Internal Rent Unemployment 2 9,666 29,663 2 9,663 2 9,663 Other Costs 7 6 85 - -
Subtotal Maintenance & Operations $ 5,949,971 $ 6,825,972 $ 6,336,283 $ 6 ,234,075

Fixed Assets
Automotive Equipment 3 ,125 33,187 - -
Office E quipment 21,206 - - -
Other Equipment 3 53,132 1 ,055,443 9 93,501 9 93,216 Subtotal Fixed Assets $ 3 77,463 $ 1,088,630 $ 993,501 $ 993,216

Transfers Out
Transfers Out 2 ,800 - - -
Subtotal Transfers Out 2,800 - - -

Total Police Department $ 57,038,230 $ 63,975,342 $ 62,614,123 $ 63,523,615 155City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ ( 3,671,868) $ ( 3,671,868) Regular Salaries - Sworn 14,901,879 1 5,884,388 1 8,047,961 1 7,996,262 Regular Salaries - Non-Sworn 5 ,997,758 7,432,086 8,630,911 8 ,911,252 Regular Salaries - Part-Time 1,651,776 1,476,483 9 79,039 1,186,979 Overtime 2 ,841,840 3,603,945 1,764,436 1,764,436 Accrual Payoff - Excess Max. 4 30,408 439,644 138,828 138,828 Vacation/Comp. Time Cash Out 187,465 2 05,043 1 23,280 1 23,280 Holiday Allowance 3 70,877 4 50,134 4 11,282 429,309 Separation Pay-Off 1 26,152 138,060 7 2,956 7 2,956 Other Compensation 2 ,143,847 2,684,966 2 ,396,742 2 ,490,037 Cafeteria Plan 4 ,530,567 5 ,085,479 5,524,972 5,664,204 Medicare 435,913 490,350 3 85,971 433,268
Retirement 16,231,284 1 6,978,911 1 9,106,535 1 9,375,470 Longevity 93 ,304 260,034 710,640 709,062
Executive Prof Development 2 1,773 23,960 17,601 19,026 Subtotal Salaries & Benefits $ 49,964,843 $ 5 5,153,482 $ 54,639,286 $ 55,642,500

Maintenance and Operations
Stationery a nd O ffice $ 7 3,525 $ 7 6,857 $ 8 6,200 $ 8 6,700 Multi-Media, Promos, Subscrpt. 83,494 97,550 92,550 92,550 Small Tools and Equipment 102,742 2 07,329 62,320 6 2,105 Uniforms and Clothing 207,444 252,997 176,950 176,950 Safety and Health 213,671 153,223 1 94,592 1 94,592 Maintenance and Construction 43,720 23 ,068 14,250 14,250 Electricity - Buildings & Fac. 911 9 37 1,200 1,200 Water - Domestic 963 780 1 ,000 1 ,000
Waste Disposal 2 ,456 2 ,060 2 ,162 2 ,162
Janitorial and Housekeeping 1 69,358 1 69,358 174,413 174,413 Telephone/Radio/Communications 427,428 4 34,526 328,422 338,945 Business Meetings 11,856 15,398 1 2,800 1 2,800 Mileage Reimbursement - 92 3 00 3 00
Dues and Memberships 44,000 4 8,420 48,585 48,585 Professional Development 222,628 2 36,983 2 19,152 2 19,152 Buildings and Structures 30,961 63,088 3 9,750 74,413 Automotive Equipment - 2 ,159 - -
Office E quipment 1 5,345 17,4 41 24,581 24,581 Other Equipment 1 8,873 7, 326 13,870 13,870 Consulting 157,24 4 686,351 637,310 65 2,039 Legal 1,951 1,084 15,000 15,000
Financial & Information Svcs. - 6 - -
Medical and Health Inspection 1 00,718 7 8,512 1 20,500 1 20,500 Public Safety 4 00,083 419,027 564,820 566,320 Principal Payments 1 36,839 14 4,297 - -
Interest Payments 17,661 14 ,835 - -
External Rent 7 8,042 1 18,672 2 89,408 1 25,500 Internal Rent Central Services 1 ,899 2,547 5,303 5,303 Internal Rent Postage 13 ,091 16,556 8 ,031 8 ,031 Proposed Budget for
Fiscal Year 2025-2026
156 City of Costa Mesa, California 206
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Internal Rent - Maintenance 384,800 384,800 3 84,800 3 84,800 Internal Rent - Repl Cost 400,000 400,000 4 00,000 4 00,000 Internal Rent - Fuel 287,591 259,596 1 90,200 1 90,200 Internal Rent Genl Liability 275,421 2 75,496 275,496 275,496 Internal Rent Workers’ Comp 1,714,806 1,886,963 1,914,655 1,914,655 Internal Rent Unemployment 29,098 2 9,240 2 9,663 2 9,663 Other Costs 7 6 85 - -
Subtotal Maintenance & Operations $ 5,668,692 $ 6,527,658 $ 6,328,283 $ 6,226,075

Fixed Assets
Automotive Equipment $ 3 ,125 $ 3 3,187 $ - $ - Office E quipment 9, 796 - - -
Other Equipment 2 25,215 2 91,581 952,181 9 51,896 Subtotal Fixed Assets $ 238,136 $ 324,768 $ 952,181 $ 951,896

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

Total Police Department $ 55,874,470 $ 62,005,909 $ 61,919,750 $ 62,820,471 157City of Costa Mesa, California
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158 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
208
Fire and RescueDepartment
Fire and Rescue
Department
209

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

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

3.0 FTE - Battalion Chief

18.0 FTE - Fire Captain

18.0 FTE - Fire Engineer

42.0 FTE - Fireﬁghter

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

1.0 FTE - Assistant Fire Chief (Sworn)
Operations
Proposed Budget for
Fiscal Year 2025-2026
160 City of Costa Mesa, California 210
The City of Costa Mesa Fire and Rescue (CMFR) budget is strategically developed in alignment with the City Council’s strategic goals and priorities It is also 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 will continue to be focused within 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 m ost 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 direction f or s trategic, op erational, a nd e mergency p lanning; e stablishes de partment p olicies a nd p rocedures; coordinates internal functions of all divisions, programs, and external functions with other City departments and c ommunity or ganizations; de velops a nd m anages t he b udget; p rovides o versight a nd c oordination f or department t raining a nd e ducation; r epresents t he de partment on c ountywide fi re/rescue/emergency m edical services c ommittees; c oordinates a ll o rdering a nd p urchasing;coordinates c ontracts f or s ervices; m anages t he departments c ommunication a nd s ocial m edia e fforts; m anages t he d epartment’s h uman r esources; m anages the department’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.

161City 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 2025-2026
162 City of Costa Mesa, California 212
Fiscal Year 2024-2025 Accomplishments
■ Upgraded technological infrastructure by investing in department equipment, systems, and personnel to enhance and sustain high service levels.
■ Evaluated, d eveloped, a nd e xecuted c omprehensive a dministrative a nd o perational s taffing l evels t o e nhance and advance the department’s ability to meet and exceed community expectations, governance, and department objectives.
■ Continued to place a high priority on our Operations and our Community Risk Reduction efforts, inclusive of the enhancement of Emergency Medical Service (EMS) and Training programs, both from an internal, quality assurance perspective and an external, community outreach perspective. ■ The total number of incidents CMFR responded to is 13,749. ■ Made significant progress moving our CMFR (2022-2027) Strategic Plan forward. ■ Received and placed into service a new Tiller Truck and Fire Engine. ■ Progressed forward with the construction design phase of Fire Station no. 2’s rebuild. ■ Completed in the implementation of the new Training Programs. ■ Completed the design and construction phases of CMFR’s Regional Fire and Training Facility. ■ Completed the promotional testing process for Battalion Chief. ■ Completed recruitment for Firefighter and Firefighter/Paramedic. ■ Continued to play a key role with our regional and statewide engagement through California’s Master Mutual Aid System, Cal OES, and our three Cal OES Engines (i.e., Type 1, 3, and 6), assigned to multiple major incidents throughout the year.
■ Continued to move the respective ECC and EOC programs forward, in partnership with CMPD and the City Manager’s O ffice.
■ Continued t o p lace t he h ighest p riority o n o ur p eople, s pecifically r elated t o h ealth, w ellness, s afety, p rofessional development, succession planning, and active leadership, the latter of which includes extensive leadership participation at the regional, statewide, and national levels.

Fiscal Year 2025-2026 Goals
■ Provide proactive communication internally and externally to improve of quality service and community outreach.
■ Complete our Standard of Coverage (SOC) project.
■ Continue to move our Strategic Plan forward, inclusive of quarterly reports, in written and digital form, to be shared internally and externally.
■ Initiate the next phase of our CPSE / CFAI Accreditation Project. ■ Complete the construction of our new CMFR Regional Fire & Rescue Training Facility. ■ Formally break ground on our Fire Station #2 new construction project. ■ Complete the Fire Apparatus Engineer Promotional Testing Process. ■ Complete the Fire Captain Promotional Testing Process. ■ Continue t o p lace t he h ighest p riority o n o ur p eople, s pecifically r elated t o h ealth, w ellness, s afety, p rofessional development, succession planning, and active leadership. ■ Complete the implementation of our Tablet Command Project. ■ Initiate the ECC CAD (Joint CMPD/CMFR/ECC) project.
■ Continue to move the respective ECC and EOC programs forward, in partnership with CMPD and the City Manager’s O ffice.
■ Continue to play a key role with our regional and statewide engagement through California’s Master Mutual Aid System, Cal OES, and our three Cal OES Engines (i.e., Type 1, 3, and 6). ■ Highlight and celebrate CMFR’s 100th Year Anniversary.

163City of Costa Mesa, California
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
1 Provide proactive communication internally
and externally to improve quality of service and
community outreach.

;
TRUE
;
TRUE
;
TRUE
;
TRUE
2 Complete our Standard of Coverage (SOC)
project
;
TRUE
;
TRUE
;
TRUE
;
TRUE
3 Continue to move our Strategic Plan forward,
inclusive of quarterly reports, in written and
digital form, to be shared internally and
externally.

;
TRUE
;
TRUE
;
TRUE
;
TRUE
4 Initiate the next phase of our CPSE / CFAI
Accreditation Project.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
5 Complete the construction of our new CMFR
Regional Fire & Rescue Training Facility.

;
TRUE
;
TRUE
;
TRUE
;
TRUE
6 Formally break ground on our Fire Station #2
new construction project.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
7 Complete the Fire Apparatus Engineer
Promotional Testing Process.

;
TRUE
;
TRUE
8 Complete the Fire Captain Promotional Testing
Process.
;
TRUE
;
TRUE
9 Continue to place the highest priority on our
people, specifically related to health, wellness,
safety, professional development, succession
planning, and active leadership.

;
TRUE
;
TRUE
;
TRUE
10 Complete the implementation of our Tablet
Command Project.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
11 Initiate the ECC CAD (Joint CMPD/CMFR/ECC)
project.

;
TRUE
;
TRUE
;
TRUE
;
TRUE
12 Continue to move the respective ECC and EOC
programs forward, in partnership with CMPD and
the City Manager’ s Office.
;
TRUE
;
TRUE
;
TRUE
;
TRUE
13 Continue to play a key role with our regional
and statewide engagement through California’s
Master Mutual Aid System, Cal OES, and our
three Cal OES Engines (i.e., Type 1, 3, and 6).

;
TRUE
;
TRUE
;
TRUE
;
TRUE
14 Highlight and celebrate CMFR’s 100th Year
Anniversary.
;
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 2025-2026
164 City of Costa Mesa, California 214
Performance Measures/Workload Indicators:

WorkLoad Indicators

CY 2022 CY 2023 CY 2024
Actual Actual Actual

CALLS FOR SERVICE
Fire Incidents 251 261 253
EMS & Rescue 10,746 10,439 10,459
Non-Emergency/Good Intent Service Calls 533 433 414
False and/or Unintentional Alarms 533 682 695
Incidents involving Narcan Administration 268 170 124

PATIENT TRANSPORT TOTALS
Advanced life support transports (ALS) 3,587 3,624 3,693 Basic life support transports (BLS) 4,166 3,929 4,097

COMMUNITY RISK REDUCTION
Plan Check Reviews* - 983 984
Fire Systems Plans 343 - -
Architectural Plans 482 - -

INSPECTIONS
Fire Prevention System Construction Permit 343 447 1,075 Sprinklers 190 - -
Life Safety- Building Permits 474 287 205

ANNUAL INSPECTIONS
Fire Prevention Inspections 1,784 1,779 1,492
Fire permit inspection/issued 533 518 347

FIRE PREVENTION PROGRAM
Total Number of Hours Worked 2,080 1,040 1,040
Re-inspection for compliance within the same year 601 889 1,081

COMMUNITY EDUCATION PROGRAMS
Number of Participants at Hands only CPR Events 441 352 794 Number of Participants Hosted at Fire Station Tours 135 143 238 Number of Special Events Attended 21 15 47
Volunteer Hours – CERT 6,025 5,629 787

Note: Metrics are presented on a calendar year basis required to align with state and national incident reporting guidelines.
*Plan Check Review includes all types of review: development reviews, special events, block parties, pyrotechnics, annual operations, etc.

165City of Costa Mesa, California
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Performance Measures
CY 2022 CY 2023 CY 2024
Actual Actual Actual
CALLS FOR SERVICE (first on-scene within 7 minutes or less from dispatch) Fire N/A 93.10% 86.67%
Fire - from dispatch/average Response Time 5:00 5:33
Emergency Medical Services N/A 93.22% 92.60%
Emergency Medical Service - from disbatch/average Response Time 4:47 4:50 Rescue (with or without injury, including all freeway response) N/A 82.36% 83.22% Rescue (with or without injury, including all freeway response) - from disbatch/average Response Time 5:24 5:27

COMMUNITY RISK REDUCTION
Plan Review Completed within 14 Calendar Days N/A 96% 97% Plan Review Resubmittal Review Completed within 7 Calendar Days N/A 98% 99% Percentage of apartments inspected in the City 100% 100% 100% Percentage of high-rises (7+ stories) inspected in the City 100% 100% 100% Percentage of education buildings (up to grade 12) inspected in the City 100% 100% 100% Note: Data for Plan review was not available for 2021 and 2022.

Customer Service Goal
Goal 2023 2024
Response time – 7 minutes or less – All Calls for Service From Dispatch 90% 93% 90.28%
All Emergency Calls for Service from dispatch/average Response Time 4:57 4:59 Proposed Budget for
Fiscal Year 2025-2026
166 City of Costa Mesa, California 216
Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he F ire a nd R escue D epartment i s $ 38.9 m illion, a n i ncrease o f $ 1.1 m illion or 3.0 percent compared to the adopted budget for Fiscal Year 2024-25. 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. A dditionally, t he m aintenance a nd o perating budget i ncludes t argeted i ncreases s uch a s $ 30,000 f or P ersonal P rotective E quipment, $ 5,000 f or E mergency Operations Center training, and $15,000 for training and development of Telecommunications Staff.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

FIRE AND RESCUE DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466 Total Fire and Rescue Department $ 33 ,480,396 $ 35 ,159,635 $ 3 7,772,922 $ 38, 903,466 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

FIRE AND RESCUE DEPARTMENT BY PROGRAM
ADMINISTRATION - 16100

Fire Administration - 50001
Salaries a nd B enefits $ 1 ,700,045 $ 2 ,716,705 $ 2, 212,436 $ 2 ,198,341 Maintenance and Operations 965,272 1 ,075,640 1,020,948 1 ,040,948 Subtotal Fire Administration $ 2,665,317 $ 3,792,345 $ 3,233,384 $ 3,239,289

FIRE OPERATIONS - 16200

Response and Control - 10210
Salaries a nd B enefits $ 2 5,131,562 $ 2 5,592,559 $ 2 8,163,816 $ 2 9,080,998 Maintenance and Operations 1,423,148 1,432,084 1,365,200 1,395,200 Fixed Assets 31,405 20,436 22,990 2 2,990
Subtotal Response and Control $ 26,586,116 $ 27,045,079 $ 29,552,006 $ 30,499,188

Emergency Medical Aid - 10230
Maintenance and Operations 3,026,348 3,032,299 3 ,255,700 3,255,700 Fixed Assets 9,766 5 ,041 1 0,000 10,000
Subtotal Emergency Medical Aid $ 3,036,114 $ 3,037,340 $ 3,265,700 $ 3,265,700

COMMUNITY RISK REDUCTION - 16300
Fire Prevention - 10220
Salaries a nd B enefits $ 1 ,047,016 $ 1 ,175,785 $ 1 ,528,492 $ 1 ,587,548 Maintenance and Operations 133,037 93,289 193,340 1 93,340 Subtotal Fire Prevention $ 1,180,053 $ 1,269,075 $ 1,721,832 $ 1,780,888

TOTAL FIRE AND RESCUE DEPARTMENT

Salaries a nd B enefits $ 2 7,878,623 $ 2 9,489,641 $ 3 1,904,744 $ 3 2,985,288 Maintenance and Operations 5 ,560,602 5 ,644,516 5 ,835,188 5 ,885,188 Fixed Assets 4 1,171 2 5,478 32,990 3 2,990
Total Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

167City of Costa Mesa, California
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From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Sworn $ 9 ,706,621 $ 1 0,153,377 $ 1 0,806,688 $ 1 1,329,338 Regular Salaries - Non-Sworn 690,699 8 72,250 1,306,804 1 ,365,392 Regular Salaries - Part-Time 141,099 110,226 103,480 1 03,480 Overtime 3 ,496,657 3,466,007 2,666,125 2 ,666,125 Accrual Payoff - Excess Max. 8 6,393 9 1,167 3 2,600 3 2,600 Vacation/Comp. Time Cash Out 125,346 152,784 51,800 5 1,800 Holiday Allowance 3 73,477 437,824 4 74,230 5 02,869 Separation Pay-Off 32,557 13,611 41,400 4 1,400 Other Compensation 745,815 8 69,182 1 ,500,819 1,436,036 Cafeteria Plan 2 ,249,879 2 ,421,387 2,924,560 2,924,242 Medicare 2 33,822 2 45,213 175,646 2 10,366 Retirement 9,916,004 1 0,445,474 1 1,327,193 11,823,691 Longevity 6 9,869 2 00,585 483,099 4 83,099 Executive Prof Development 10 ,385 10,553 10,300 14 ,850 Subtotal Salaries & Benefits $ 27,878,623 $ 2 9,489,641 $ 31,904,744 $ 32,985,288

Maintenance and Operations
Stationery a nd O ffice $ 1 5,811 $ 13 ,731 $ 1 2,000 $ 1 2,000 Multi-Media, Promos, Subscrpt. 21,906 2 3,727 2 5,000 25,000 Small Tools and Equipment 1 52,104 174,779 68,000 6 8,000 Uniforms and Clothing 158,244 1 42,520 1 56,500 1 86,500 Safety and Health 9 48,853 4 49,193 4 13,000 413,000 Maintenance and Construction 4 8,308 3 3,119 32,500 3 2,500 Waste Disposal 1,070 - 1,500 1 ,500
Janitorial and Housekeeping 8 ,059 8 ,059 13,200 13 ,200 Telephone/Radio/Communications 99,564 1 24,349 8 6,544 86,544 Business Meetings 5 ,582 15,761 4,100 4 ,100 Dues and Memberships 7,626 5,058 6,803 6 ,803 Professional Development 1 33,189 13 8,824 14 4,771 1 64,771 Buildings and Structures 407 - 2 ,500 2,500 Landscaping and Sprinklers - - 5 00 500
Office E quipment 1,282 1 ,113 2 ,700 2,700 Other Equipment 14 ,570 1 1,819 2 4,000 24,000 Consulting 50,240 8 7,74 4 7 5,000 75,000
Engineering and Architectural 78,494 40,384 1 42,000 142,000 Financial & Information Svcs. 199,408 1 94,939 240,000 2 40,000 Medical and Health Inspection - - 5,000 5 ,000 Public Safety 1 ,808,055 2,305,111 2,472,000 2, 472,000 External Rent 2 ,010 1 ,995 2 ,010 2 ,010

Proposed Budget for
Fiscal Year 2025-2026
168 City of Costa Mesa, California 218
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
Internal Rent Central Services 5 ,244 2,871 1 4,958 14,958 Internal Rent Postage 1,831 1 ,434 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 148,246 158,063 193,400 1 93,400 Internal Rent Genl Liability 213,400 213,400 213,400 2 13,400 Internal Rent Workers’ Comp 536,100 5 85,952 5 85,952 585,952 Internal Rent Unemployment 1 2,206 1 2,206 1 2,206 12,206 Taxes and Assessments 1 9,227 28,225 13,900 13 ,900 Other Costs 2,166 2,740 1 ,600 1,600
Subtotal Maintenance & Operations $ 5,560,602 $ 5,644,516 $ 5,835,188 $ 5,885,188

Fixed Assets
Other Equipment 4 1,171 2 5,478 32,990 3 2,990 Subtotal Fixed Assets $ 41,171 $ 25,478 $ 32,990 $ 32,990

Total Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

*Includes Ambulance Program Contractual Services.
169City of Costa Mesa, California
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From Fiscal Year 2022-2023
Through Fiscal Year 2025-2026

Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Salaries and Benefits
Regular Salaries - Sworn $ 9 ,706,621 $ 1 0,153,377 $ 1 0,806,688 $ 1 1,329,338 Regular Salaries - Non-Sworn 690,699 8 72,250 1,306,804 1 ,365,392 Regular Salaries - Part-Time 141,099 110,226 103,480 1 03,480 Overtime 3 ,496,657 3,466,007 2,666,125 2 ,666,125 Accrual Payoff - Excess Max. 8 6,393 9 1,167 3 2,600 3 2,600 Vacation/Comp. Time Cash Out 125,346 152,784 51,800 5 1,800 Holiday Allowance 3 73,477 437,824 4 74,230 5 02,869 Separation Pay-Off 32,557 13,611 41,400 4 1,400 Other Compensation 745,815 8 69,182 1 ,500,819 1,436,036 Cafeteria Plan 2 ,249,879 2 ,421,387 2,924,560 2,924,242 Medicare 2 33,822 2 45,213 175,646 2 10,366 Retirement 9,916,004 1 0,445,474 1 1,327,193 11,823,691 Longevity 6 9,869 2 00,585 483,099 4 83,099 Executive Prof Development 10 ,385 10,553 10,300 14 ,850 Subtotal Salaries & Benefits $ 27,878,623 $ 2 9,489,641 $ 31,904,744 $ 32,985,288

Proposed Budget for
Fiscal Year 2025-2026
170 City of Costa Mesa, California 220
From Fiscal Year 2022-2023
Through Fiscal Year 2025-2026

Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY Maintenance and Operations (Continued)
Internal Rent Central Services 5 ,244 2,871 1 4,958 14,958 Internal Rent Postage 1,831 1 ,434 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 148,246 158,063 193,400 1 93,400 Internal Rent Genl Liability 213,400 213,400 213,400 2 13,400 Internal Rent Workers’ Comp 536,100 5 85,952 5 85,952 585,952 Internal Rent Unemployment 1 2,206 1 2,206 1 2,206 12,206 Taxes and Assessments 1 9,227 28,225 13,900 13 ,900 Other Costs 2,166 2,740 1 ,600 1,600
Subtotal Maintenance & Operations $ 5,560,602 $ 5,644,516 $ 5,835,188 $ 5,885,188

Fixed Assets
Other Equipment 4 1,171 2 5,478 32,990 3 2,990 Subtotal Fixed Assets $ 41,171 $ 25,478 $ 32,990 $ 32,990

Total Fire and Rescue Department $ 33,480,396 $ 35,159,635 $ 37,772,922 $ 38,903,466

*Includes Ambulance Program Contractual Services.
171City of Costa Mesa, California
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172 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
222
Economic & Development ServicesDepartment
Economic & Development
Services Department
223

1.0 FTE - Director of Economic &
Development Services

1.0 FTE - Assistant Director

2.0 FTE - Senior Management Analyst

1.0 FTE - Executive Assistant

1.0 FTE - Administrative Assistant

2.0 FTE - Planning and Sustainable
Development Manager

1.0 FTE- Econ. Dev. Administrator

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

2.6 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

2.25 FTE - Part-Time
Proposed Budget for
Fiscal Year 2025-2026
174 City of Costa Mesa, California 224
The Economic and Development Services Department is responsible for guiding and permitting new development to e nsure a h igh-quality b uilt e nvironment; l ong-range s trategic p lanning t o e nsure t he C ity’s v ision f or g rowth and d evelopment i s m et; a nd e conomic d evelopment t o m eet t he n eeds o f t he c ommunity a nd e nable s trong business growth. The Department’s services include entitlement processing, building permit intake, issuance and inspection, housing services and environmental sustainability programs. The Department has 53 full-time positions a nd 5 .34 f ull-time e quivalents. T he D epartment c omprises o f fi ve ( 5) d ivisions; e ach d ivision a llocated into different programs. The five divisions are as follows:
■ Administration
■ Building Safety
■ Community Improvement
■ Housing and Community Development
■ Planning
Administration — 18100
Development Services Administration – 50001
Directs and coordinates the Department’s administrative activities, budgeting contract management, communications e fforts, a nd p rovides s upport t o t he C ity M anager; a nd s erves a s a l iaison t o t he C ity C ouncil, Planning Commission, Housing and Public Service Grant Committee and the Mobile Home Park Advisory Committee.

Economic Development – 20370
The Economic Development program works closely with the Costa Mesa Chamber of Commerce and Travel Costa Mesa Conference and Visitor Bureau to attract new business, support the expansion of existing enterprises, and r etain k ey e stablishments t hat c ontribute s ignificantly t o t he l ocal e conomy. Ac tivities i nclude s treamlining application and approval processes, marketing Costa Mesa on both regional and nation levels, coordinating with regional business and economic development groups, and enhancing the overall business climate within the City.

The program also assists new companies in relocating to Costa Mesa and ensures a business-friendly atmosphere and to expedited services to support business establishment and growth.

Planning — 18200

The Planning Division is responsible for implementing the Zoning Code and the goals, policies, and objectives of the City’s General Plan. The division in general supports City decision-makers including the Director of Economic and Development Services, City Manager, Zoning Administrator, Planning Commission, and City Council. 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.

Advanced Planning - TBD
The Planning Division’s advanced planning section provides comprehensive City planning services in long-range planning b y m aintaining t he C ity’s G eneral P lan a nd S pecific P lans w ith n eeded u pdates, c oordinating w ith S tate and regional planning agencies including the State Department of Housing and Community Development and the Southern California Association of Governments, ensuring consistency with legislative mandates, tracking and responding to socio-economic and demographic trends, and monitoring grant opportunities for advance planning projects. T he A dvanced P lanning s ection i s o verseeing t he F airview D evelopmental S pecific P lan e ffort, t he C ity’s first Climate Action and Adaptation Plan, the City’s rezoning program and Housing Element Implementation.

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Current Planning – 20320
The Planning Division’s current planning section promotes balanced and sustainable development patterns by updating and implementing City codes and regulations, managing land use entitlement applications for private development projects, providing development assistance services to Costa Mesa residents and businesses.

The current planning section administers the development review process across multiple City Department and provides daily coordination. The current planning section provides substantial support for the City’s online permitting software application, TESSA.

The current planning division is also responsible for administering the City’s zoning regulations and operating requirements for cannabis businesses.

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.

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 permits and other development related fees. The Building Division created and developed ten different permit applications that are fully automated and can be issued online. The Building Division monitors and tracks the senate and assembly bills to comply with State & Federal Laws.

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 o f existing structures for compliance with State building standards, codes, and Costa Mesa Municipal Code provisions related 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 p roperties.

Inspection services enforce codes that establish minimum requirements to safeguard the public health, safety and general w elfare; t o p rovide a ccess t o persons with disabilities ; t o p romote e nergy c onservation; a nd t o p romote 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 p ublic. B uilding i nspectors a lso s upport t he C ity’s C ode E nforcement offi cers i n a ssessing h ousing u nits f or livability and safety concerns.

Proposed Budget for
Fiscal Year 2025-2026
176 City of Costa Mesa, California 226

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 Code Enforcement Division plays a vital role in safeguarding public health, safety, and welfare, working diligently to ensure a safe and desirable living and working environment for all residents and businesses in the community.

This division is responsible for the strategic enforcement of the Costa Mesa Municipal Code, focusing on various important areas including land use regulations, building construction standards, occupancy requirements, and maintenance of private properties. Additionally, the division addresses issues related to vacant lots, ensures proper nuisance abatement, and regulates the use of signage throughout the city.

Code E nforcement O fficers r espond t o r eports o f s ub-standard l iving c onditions, b uilding s afety a nd p roperty maintenance by inspecting properties and taking necessary action to pursue compliance in the form of property maintenance. The division works with the Building Safety inspection staff to ensure compliance with State law for property inspections.

The division also performs lodging inspections in conjunction with the Orange County Health Department and various other state and local agencies. 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.

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.

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, administers and monitors public service grants allocated by the City Council and funded through the Community Development Block Grant Program (CDBG). Public service grants are awarded to nonprofit agencies providing services such as: fair housing services; homelessness p revention a nd s ervices; y outh, s enior a nd d isabled s ervices t hrough t he C ity’s a nnual C DBG funding allocation.

Single Family Housing Rehabilitation – 20422
HCD coordinates and administers the City’s Single Family Housing Rehabilitation program for eligible, low-income, Costa M esa h omeowners, b y p roviding g rants ( up t o $ 20,000) a nd/or d eferred z ero i nterest ( 0%) l oans ( up t o $50,000). R esidential p roperty r ehabilitation i ncludes i nterior a nd e xterior i mprovements a ddressing b asic Z oning and Building Code violations, lead-based paint hazards, and other repairs. 177City of Costa Mesa, California
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CDBG Administration – 20427
HCD o versees t he p reparation a nd i mplementation o f t he f ederally-required fi ve-year C onsolidated P lan a nd one-year Annual Action plans, and completes the Consolidated Annual Performance and Evaluation Report (CAPER) each year to ensure CDBG funded programs and projects comply with the goals of the plan. Additionally, HCD administers the City’s CDBG programs as approved by the City Council.

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, H CD o versees t he p rograms f unded w ith t he C ity’s a nnual H OME a llocation t hrough t he fi ve-year Consolidated Plan, one-year Annual Actions Plans and the annual performance report (CAPER).

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 confirms i ncome q ualification; c oordinates a ffordable h ousing a greements a nd l oan d ocumentation, p erforms ongoing loan management and monitoring; 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 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 and assures that nonprofit service providers maintain HUD compliance through reporting requirements. Funds expire in 2030.

Tenant Based Rental Assistance – 20448
HCD coordinates and administers the City’s HOME funded Tenant-Based Rental Assistance (TBRA) program. The TBRA program provides rental assistance for up to 24 months for low- income residents in the City. Security deposit or utility deposit assistance may also be provided in conjunction with rental assistance. The TBRA program is implemented in coordination with a local community-based nonprofit partner.

Proposed Budget for
Fiscal Year 2025-2026
178 City of Costa Mesa, California 228
Fiscal Year 2024-2025 Accomplishments
■ The City successfully updated its Accessory Dwelling Units (ADU) ordinance to comply with new state laws to allow for additional ADUs in the City. The City has also launched a “Pre-Engineered ADU” program and “Safe ADU Legalization Program”.
● The City launched the Pre-Approved ADU program to streamline the process of obtaining permits for ADUs by providing pre-approved designs that have been previously reviewed for safety standards and City guidelines.
● The Safe ADU Legalization program encourages residents to legalize and improve the safety of accessory dwelling units or junior accessory dwelling units that were constructed without permits prior to January 1, 2020.
■ Completed the Urban Master Plan review for a proposed affordable senior housing project at the City’s Senior Center located at 695 West 19th Street. The proposed project consists of a four-story building that will accommodate 70 affordable residential units reserved for seniors. This project is a component of the City’s Housing Element Programs (Program 2D).
■ Passed a u ser a doption p hase o f t he n ew c itywide L and M anagement S ystem. T ESSA h as i mproved e fficiency, reporting, and online services for customers. Since July 1, 2024, TESSA has accepted over 9,255 applications which includes 2,979 permits, processed 252 planning applications, issued over 6,024 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. ■ Issued over 2,800 building permits for new businesses and housing units. Conducted an average of 110 building safety inspections per day, maintaining, on average, same or next business day inspection services. ■ Processed over 92 Zoning Administrator, Planning Commission, and City Council agenda items for new businesses and housing opportunities in the City.
■ Processed permits for over 118 ADUs and processed four Urban Lot Split (Senate Bill 9) applications to promote new ownership housing opportunities in the City.
■ The City continued to process Hive Live, which includes a three-phase development consisting of 1,050 dwelling units at 3333 Susan Street. The City has completed a draft environmental impact report (EIR) and the project review is tentatively scheduled for public hearings.
■ The C ity m ade s ignificant s trides f orward t owards d rafting t he F airview D evelopmental C enter S pecific P lan (FDC SP). The planning efforts focused on continuing community engagement through workshops and public meetings, honing in on key land use components that will shape the land use development of site, established a p roject d escription t hat w ill d efine p olicies a nd s tandards, a nd i nitiated t he E IR p rocess p ursuant t o C alifornia Environmental Q uality Ac t. T he p roject i s p art o f t he a pproved H ousing E lement P rograms ( Program 3 B) a nd i s anticipated to be completed by 2026.
■ Two H ome K ey P rojects: M esa V ista A partment a nd t he T ravelodge o n B ristol, w hich c onverted 2 08 m otel rooms collectively to 153 permanent supportive or senior housing units. ■ Secured Planning Commission approval for a privately- funded affordable 47 unit Single - Room- Occupancy conversion of the former Mesa Motel at 2205 Harbor Boulevard. ■ The Department is actively working with approximately nine housing developers for the re-use of properties and infill production of approximately 300 additional housing units. ■ Released the Request for Proposal (RFP) and secured a planning consultant for Community Visioning and Objective Residential Design Guidelines “rezone program” for properties within Urban Plan Areas and along the City’s Commercial and Industrial Corridors.The project kicked off in March 2025. ■ Kicked o ff t he C limate Ac tion a nd A daptation P lan ( CAAP) p rocess a nd h eld t he fi rst c ommunity o utreach e vent at the Earth Day Festival in April 2025.
■ Contracted w ith a p arking e ngineering fi rm t o p repare a p arking s tudy t o p rovide r ecommendations t o u pdate the City’s parking standards for residential developments (Housing Element Program 2M). ■ Continued to process cannabis associated applications and business licenses. ■ As a result of attendance at the annual ICSC Event in 2024, attracted several new businesses to Costa Mesa.

This includes businesses like Shake Shack, Harbor Freight, and Kids Empire. ■ 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. 179City of Costa Mesa, California
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■ Awarded “Turning Red Tape into Red Carpet Award” in the Economic Development category by the Orange County Business Council for the implementation of TESSA, the City’s online permitting program. ■ Completed fi rst d raft o f t he C ity’s fi rst Ec onomic D evelopment S trategic P lan. R eceived fi rst d rafts o f c ontextual analysis and specific studies.
■ Conducted outreach for an updated outdoor dining program and conducted preliminary reviews for the 13 restaurants that were interested in making their outdoor dining area permanent. ■ Consolidated Annual Performance & Evaluation Report (CAPER) and the 2024-2025 Annual Action Plan for the City’s five-year Consolidated Plan.
■ Released t he C ity’s C ommunity D evelopment B lock G rant ( CDBG) P ublic S ervice G rants p rogram fi rst o nline application.
■ Exceeded t he a nnual g oal o f 1 0 p roperties w ith t he H OME f unded r ehabilitation p rogram w ithin t he fi rst s ix months of the fi scal year.
■ Exceeded the annual goal of assisting 10 low-income families through the HOME funded tenant based rental assistance program (TBRA) administered by Families Forward. ■ Responded to over 1,200 community concerns related to sub-standard housing, building violations, and property maintenance.
■ Partnered with non-profit group Trellis and assisted six single-family residents in cleaning up their property. ■ Conducted a joint agency task force with OC Health to address illegal street vendors. ■ Inspection compliance with new Assembly Bill 548 for multi-unit housing effective January 1, 2025. ■ Facilitated privately-funded rehabilitation of a private alleyway behind the Vista Shopping Center by coordinating with 15 different property owners.
■ Code E nforcement O fficers a ttended h ousing i nspection t raining p resented b y C ACEO a nd I CC a s w ell a s additional training for law enforcement related to Air B&B investigations.

Fiscal Year 2025-2026 Goals
■ Continue to further business expansion and attraction strategy, and retention of high-quality businesses and jobs in Costa Mesa.
■ Continue to work with the consultant in preparing the City’s Climate Action and Adaptation Plan (CAAP) to assess the impact of climate change in Costa Mesa and identify the highest priority and most feasible solutions to meeting the State’s goal of carbon neutrality by 2045. Provide the City Council and public regular project progress updates.
■ Work with the selected consultant team in completing the City’s community visioning and re-zoning efforts, with the g oal o f s ubmitting t o H CD f or H ousing E lement c ertification b y N ovember 2 026. P rovide t he C ity C ouncil and public regular project progress updates.
■ Complete the required objective design guidelines in conjunction with the City’s community visioning and re-zoning efforts to provide for high-quality new housing opportunities and revitalization of key commercial and industrial corridors.
■ Continue t o w ork w ith t he S tate a gencies i n p reparing t he C ity’s F airview D evelopment C enter ( FDC) s pecific plan, with the goal of City Council approval in 2026. Provide the City Council and public regular project progress updates
■ Manage a high volume of development applications, while promoting high-quality neighborhoods and businesses in Costa Mesa. Provide the public and decision-makers with informative staff reports, clear recommendations, and appropriate project informational materials.
■ Continue to recruit and retain high quality staff to assist with the City’s many advanced planning efforts and current planning demands. Continue long-term resource and succession planning. Pursue additional staff training, including the use of new technologies, to enhance customer service. ■ Continue coordinating and funding efforts for the approved affordable senior housing project at the City’s Senior Center site and assist Jamboree Housing in completing building permit plan check. During construction, work with the construction team to meet the project timing goals, which will ultimately provide for additional senior affordable housing resources in the City.
■ Continue to facilitate, promote and improve the City’s efforts regarding Green Businesses.

Proposed Budget for
Fiscal Year 2025-2026
180 City of Costa Mesa, California 230
■ Continue to monitor and modify the City’s online land development and business license permitting system (TESSA) to ensure that permits and licenses are obtained in a timely manner with a user-friendly public interface.

Provide the City Council with an annual update of the system progress. ■ Prioritize and complete General Plan and municipal code updates required to comply with State mandates for hazard planning, parking, active transportation, environmental justice, and open space. ■ Assist housing developers with and promote the City’s recently adopted Affordable Housing Ordinance with the goal of increasing housing production and providing affordable housing opportunities in the City. ■ Prepare a nd s ubmit t o t he D epartment o f H ousing a nd U rban D evelopment ( HUD) t he C ity’s fi ve-year 2 025-2029 Consolidated Plan and the 2025-2026 Annual Action Plan. ■ Prepare draft guidelines for City Council review of a “First-Time Homebuyer Program”. ■ Work with 34 Cities and the County of Orange to prepare and submit the Regional 2025-2029 Analysis of Impediments to Fair Housing as required by the Department of Housing and Urban Development. ■ Assist the remaining few retail cannabis applicants in submitting entitlements for Planning Commission review. ■ Provide high quality customer service and maintain high level of customer satisfaction. ■ Maintain timely permit and inspection services for all development applications. Continue to enhance online permitting services and plan check response times.

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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Housing
Commitments
Environmental
Sustainability
1 Present to City Council and Planning
Commission land use alternatives for Fairview
Developmental Center Specific Plan after
community outreach.

;
TRUE
2 Coordinate with State Department of General
Services, Department of Developmental Services,
and CalOES to maximize housing opportunities
at the Farview Developmental Center site.
;
TRUE
3 Present to City Council final recommendations
for the Affordable Housing Ordinance and in-lieu
fees.

;
TRUE
4 Conduct Citywide visioning for housing
development, and make updates to the General
Plan and Zoning Code to implement the Housing
Element and Measure K.
;
TRUE
5 Present guidelines for a proposed First Time
Homebuyer’s Program to the City Council.

;
TRUE
6 Finish processing outstanding cannabis
storefront applications for public hearing review.
;
TRUE
7 Present an update to the City Council regarding
the Economic Development Strategic Plan.

;
TRUE
8 Develop a business retention, expansion,
and attraction strategy within the Economic
Development Strategic Plan.
;
TRUE
9 Implement state codes relating to sustainable
practices for Housing Element implementation,
including statutory and reach codes.

;
TRUE
10 Continue efforts to promote the Green Business
Program to Costa Mesa businesses.
;
TRUE
11 Provide mor e efficient permitting and entitlement processes for residents and the business
community.

;
TRUE
12 Enhance customer service through ongoing
development of TESSA capabilities with staff
training and online tutorials for users to create
a simple, transparent and expedited customer
permitting experience.
;
TRUE
13 Provide the City Council with an update of Year
1 of the TESSA implementation and related
challenges and opportunities.

;
TRUE
14 Create a clear and transparent Housing Element
program schedule with deadlines.
;
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 2025-2026
182 City of Costa Mesa, California 232
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Housing
Commitments
Environmental
Sustainability
15 Provide proactive communication internally and
to the public to improve response times for all
calls, emails, and inquiries.

;
TRUE

183City of Costa Mesa, California
econoMIc & developMent servIces
departMent
233
Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Estimated
(Adopted)
FY 25-26
Estimated

PLANNING DIVISION
Number of customers assisted at the customer service counter* 2,392 1,895 2,000 1,900 Number of land use applications reviewed 273 363 300 450**** Number of building permits reviewed 2,083 1,791 2,000 2,000

BUILDING DIVISION
Number of customers assisted at the customer service counter* 6,389 2,877 3,000 2,500 Number of building permits issued 3,063 2,635 2,500 2,800 Number of building site inspections performed 20,371 20,880 20,000 24,000 Number of plan checks performed 2,528 1,976 2,000 1,800 Number of building code violations issued** N/A 51 50 N/A Plan checks approved per FTE 227 to 1 225 to 1 220 to 1 332 to 1 Number of inspections conducted per inspector 4,074 to 1 4,176 to 1 4,000 to 1 4,000 to 1

COMMUNITY IMPROVEMENT DIVISION
Number of calls received to report code violations** N/A 786 750 800 Number of community concerns addressed (in person, by phone, email, 311 app)** N/A 1,726 1,700 1,800
Number of administrative citations issued** N/A 186 175 185 Number of cases closed p er Code officer 117 to 1 127 to 1 120 to 1 126 to 1 Number of actions per C ode officer** N/A 6,630 to 1 6,000 to 1 6,300 to 1

HOUSING AND COMMUNITY DEVELOPMENT DIVISION
Federal CDBG and HOME housing grant funds administered $1.5m $1.5m $1.4m $1.4m Number of housing rehabilitation grants/loans issued 7 13 10 10 Number of housing workshops held (English and Spanish)*** 10 19 16 16 *Decrease i n counter a ctivity r eflects the implementation of new Totally Electronic S elf-Service A pplication (TESSA) o nline p ermitting. ** FY 22-23 d ata no longer available as a result o f s oftware that is no longer available (“Q Alert”). ***Includes w orkshops r elated to f air h ousing, tenant r esources, S pecific Plans, Consolidated P lans, etc.

Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated

PLANNING DIVISION
Percentage of entitlement applications to Planning Commission (PC) within three months of the date determined complete
N/A 85% 90% 95%
Percentage of entitlement applications for Zoning Administrator (ZA) review within two months of the date determined complete
N/A 78% 80% 85%

BUILDING DIVISION
Percentage of plan checks reviewed within 14 days N/A 48%* 65% 75% Percentage plan review re-checks reviewed within 10 working days N/A 60% 75% 85%

COMMUNITY IMPROVEMENT DIVISION
Percentage of community concerns investigated within 5 days N/A 59%* 80% 85% Percentage of Code Enforcement cases resolved within 30 days N/A 60% 75% 80% Percentage of Code Enforcement cases over 60 days old N/A 19% 15% 15% *This is a conservative estimate, was not previously tracked in TESSA and subsequently the results were sporadic.

Customer Service Goal
Goal
Average response time to customer inquiries within 24 hours 95%

Proposed Budget for
Fiscal Year 2025-2026
184 City of Costa Mesa, California 234
Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he Ec onomic a nd D evelopment S ervices D epartment i s $ 1 1.4 m illion, a decrease o f $ 0.2 m illion o r 1 .7 p ercent, c ompared t o t he a dopted b udget f or F iscal Y ear 2 024-25. T he G eneral F und (Fund 1 01) b udget 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 negotiated c ontracts. A dditionally, t he b udget i ncreased b y $ 50,000 t o s upport t he l ease a greement f or t he A irport Loop Dr. facility, which serves as the office location for the City’s Code Enforcement Officers.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 8 ,229,755 $ 9, 082,786 $ 9 ,911,803 $ 9 ,695,734 1st Time H omebuyers P rg(MeasQ) - 1 40 - - 238,300 2 27,472 Disaster Fund - 150 1 6,223 - - -
HOME Program Fund - 205 267,310 7 88,958 679,613 640,632 CDBG Fund - 207 634,787 5 87,182 8 49,782 9 19,645 Grants - State - 231 90,533 1 61,477 - -
IT Replacement Fund - 603 14 ,807 29,073 - -
Total ECONOMIC & DEVELOPMENT SERVICES
DEPARTMENT $ 9,253,415 $ 10,649,476 $ 11,679,498 $ 11,483,483 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY PROGRAM
ADMINISTRATION - 18100

Development Services Administration - 50001
Salaries a nd B enefits $ 8 00,832 $ 1 ,012,954 $ 1 ,503,385 $ 1 ,584,246 Maintenance and Operations 1 07,553 1 33,999 3 61,648 3 50,820 Fixed Assets 20,847 1 1,655 2 4,250 24,250
Subtotal Development Services Admin. $ 929,232 $ 1,158,608 $ 1,889,283 $ 1,959,316

Economic Development - 20370
Salaries a nd B enefits $ - $ 2 66,162 $ 2 28,583 $ 2 32,400 Maintenance and Operations 6 9,849 74,355 1 ,250 $ 1 ,250 Fixed Assets 5,319 5,319 - -
Subtotal Economic Development $ 75,168 $ 34 5,836 $ 229,833 $ 233,650

Emergency Services - 51040
Salaries a nd B enefits $ 1 6,697 $ - $ - $ - Maintenance and Operations (4 75) - - -
Subtotal Emergency Services $ 16,223 $ - $ - $ -
PLANNING - 18200

Planning - 20320
Salaries a nd B enefits $ 2 ,275,453 $ 2 ,155,392 $ 1 ,813,337 $ 2 ,275,325 Maintenance and Operations 3 20,612 3 30,898 2 48,990 2 80,590 Fixed Assets 9 ,875 21,362 - -
Subtotal Planning $ 2,605,940 $ 2,507,653 $ 2,062,327 $ 2,555,915

185City of Costa Mesa, California
econoMIc & developMent servIces
departMent
235
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Planning Commission - 20360
Maintenance and Operations 3 3,200 35,157 3 6,940 36,940 Subtotal Planning Commission $ 33,200 $ 35,157 $ 3 6,940 $ 36,940

Local Action Early Plan (LEAP) - 20395
Maintenance and Operations 8 4,399 9 5,984 - - Subtotal Local Action Early Plan (LEAP) $ 84,399 $ 95,984 $ - $ -

BUILDING SAFETY - 18300

Building Safety - 20410
Salaries a nd B enefits $ 2, 524,873 $ 2, 944,186 $ 3 ,124,617 $ 3 ,17 7,0 07 Maintenance and Operations 4 31,881 421,204 4 76,885 476,885 Fixed Assets 7, 4 48 8,131 4 ,000 4,000
Subtotal Building Safety $ 2,964,201 $ 3,373,522 $ 3,605,502 $ 3,657,892

COMMUNITY IMPROVEMENT - 18400

Code Enforcement - 20350
Salaries a nd B enefits $ 1 ,753,937 $ 1 ,799,082 $ 2 ,611,868 $ 1 ,937, 217 Maintenance and Operations 186,563 174,445 128,249 14 6,649 Fixed Assets 6,451 3 6,936 - -
Subtotal Code Enforcement $ 1 ,946,951 $ 2,010,463 $ 2,740,117 $ 2,083,866

HOUSING ADMINISTRATION - 11310

Public Service Programs - 20421
Salaries a nd B enefits $ 26 ,369 $ 3 2,543 $ 3 0,000 $ - Maintenance and Operations 1 30,151 1 20,808 1 21,575 121,575 Subtotal Public Service Programs $ 156,520 $ 153,351 $ 151,575 $ 121,575

CDBG Administration - 20427
Salaries a nd B enefits $ 10 5,949 $ 8 8,158 $ 1 63,086 $ 7 0,374 Maintenance and Operations 31,416 5 0,531 7 2,617 72,617 Fixed Assets 250 - - -
Subtotal CDBG Administration $ 1 37,614 $ 138,689 $ 235,703 $ 142,991

CDBG Housing Rehab Admin. - 20455
Salaries a nd B enefits $ 3 6,655 $ 4 1,255 $ 4 0,331 $ 42 ,433 Maintenance and Operations - - 8 ,274 8,274
Subtotal CDBG Housing Rehab Admin. $ 36,655 $ 41,255 $ 48,605 $ 50,707

HOME - 11320

Single Family Housing Rehab. - 20422
Salaries a nd B enefits $ 2 4,165 $ 14 ,759 $ 3 5,467 $ 3 7, 838 Maintenance and Operations 121,421 1 87,647 239,139 2 39,139 Subtotal Single Family Housing Rehab $ 145,586 $ 2 02,406 $ 274,606 $ 276,977

Proposed Budget for
Fiscal Year 2025-2026
186 City of Costa Mesa, California 236
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
HOME Program - 20440
Salaries a nd B enefits $ 1 5,374 $ 5 3,819 $ 5 3,898 $ 5 2,063 Maintenance and Operations 44,020 1,557 4 0,454 40,454 Subtotal HOME Program $ 59,395 $ 55,375 $ 94,352 $ 92,517

HOME Projects - 20445
Maintenance and Operations $ - $ - $ 7 5,262 $ 7 5,262 Subtotal HOME Projects $ - $ - $ 75,262 $ 75,262

HOME ARP - 20446
Salaries a nd B enefits $ - $ - $ 42 ,651 $ 4 5,876 Subtotal HOME Projects $ - $ - $ 42,651 $ 4 5,876

Tenant Based Rental Assistance - 20448
Maintenance and Operations $ 6 2,329 $ 1 57,55 3 $ 1 50,000 $ 1 50,000 Subtotal TBRA Projects $ 62,329 $ 1 57,553 $ 150,000 $ 150,000

CalHome - 20460

TOTAL ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT

Salaries a nd B enefits $ 7, 5 80, 306 $ 8 ,452,749 $ 9, 689,965 $ 9, 454,778 Maintenance and Operations 1 ,622,919 2 ,113,323 1 ,961,283 2,000,455 Fixed Assets 5 0,190 8 3,403 28,250 2 8,250

TOTAL ECONOMIC & DEVELOPMENT SERVICES
DEPARTMENT $ 9,253,415 $ 10,649,476 $ 11,679,498 $ 11,483,483 187City of Costa Mesa, California
econoMIc & developMent servIces
departMent
237
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS Salaries and Benefits
Regular Salaries - Non-Sworn $ 4 ,377 ,233 $ 5 ,006,117 $ 5 ,890,038 $ 5 ,688,606 Regular Salaries - Part-Time 3 10,108 234,313 3 69,214 302,217 Overtime 206,879 328,312 1 29,467 129,467
Accrual Payoff - Excess Max. 1,217 2 ,962 3,300 3, 300 Vacation/Comp. Time Cash Out 2 7,335 2 3,542 12,500 1 2,500 Holiday Allowance 1 1,363 14 ,544 2 18 218
Separation Pay-Off 8 ,600 7 4,861 2 ,500 2,500 Other Compensation 5 2,172 61 ,831 9 1,645 6 9,303 Cafeteria Plan 841,374 953,873 1 ,131,894 1,122,750 Medicare 7 7,004 87,555 8 5,104 8 6,410
Retirement 1 ,655,250 1,654,869 1 ,955,667 2 ,016,290 Executive Prof Development 4 ,852 5,706 1 1,400 14 ,200 Auto Allowance 6 ,919 4,265 6 ,900 6 ,900
Unemployment - - 20 2 0
Workers’ Compensation - - 98 9 8
Subtotal Salaries & Benefits $ 7,580,306 $ 8,452,749 $ 9,689,965 $ 9,454,778

Maintenance and Operations
Stationery a nd O ffice $ 2 3,961 $ 2 2,600 $ 2 9,500 $ 2 9,500 Multi-Media, Promos, Subscrpt. 1 13,823 82,019 20,989 2 0,989 Small Tools and Equipment 3 2,314 2 9,868 6 ,032 6,032 Uniforms and Clothing 9,119 13,786 1 1,000 11,000 Safety and Health 1 ,088 1 ,304 600 6 00
Maintenance and Construction 2 09 7 10 - -
Janitorial and Housekeeping - 9, 437 - -
Legal Advertising/Filing Fees 21,841 1 6,456 23,500 2 3,500 Advertising and Public Info. 4,312 4 ,414 2 ,000 2,000 Telephone/Radio/Communications 1 9,945 2 1,924 16,300 1 6,300 Business Meetings 1,294 3 ,801 5 ,200 5,200 Mileage Reimbursement 620 54 1,350 1 ,350
Dues and Memberships 7, 549 1 6,567 1 6,385 16,385 Board Member Fees 3 3,200 3 3,200 33,600 3 3,600 Professional Development 37,362 24,042 5 1,041 51,041 Buildings and Structures 7, 429 - - -
Office E quipment 7, 179 6 ,420 4,100 4 ,100 Other Equipment 9 ,945 - - -
Consulting 4 50,280 449,327 3 17,329 317,329 Legal - 3,153 4 50 4 50
Engineering and Architectural 327,875 3 40,989 3 97,348 397,348 Public Safety - 7 89 - -
Principal Payments 2 1,571 - - -
Interest Payments 180 - - -
External Rent 25,398 5 3,209 14,698 6 4,698 Grants, Loans and Subsidies 313,599 794,890 835,248 824,420 Internal Rent Central Services 7, 534 8 ,646 18,736 1 8,736 Internal Rent Postage 17,177 40,813 27,339 2 7,339 Internal Rent - Maintenance 36,787 36,787 36,787 3 6,787 Proposed Budget for
Fiscal Year 2025-2026
188 City of Costa Mesa, California 238
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS Maintenance and Operations (Continued)
Internal Rent - Repl Cost 18,160 1 8,160 1 8,160 18,160 Internal Rent - Fuel 13 ,436 18,216 11,800 1 1,800 Internal Rent Genl Liability 3 6,183 36,183 36,183 3 6,183 Internal Rent Workers’ Comp 17,993 19,529 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 (4 75) - - -
Subtotal Maintenance & Operations $ 1 ,622,919 $ 2,113,323 $ 1,961,283 $ 2 ,000,455

Fixed Assets
Office E quipment - 4,515 - -
Other Equipment $ 5 0,190 $ 78 ,889 $ 2 8,250 $ 2 8,250 Subtotal Fixed Assets $ 50,190 $ 8 3,403 $ 28,250 $ 28,250

TOTAL ECONOMIC & DEVELOPMENT
SERVICES DEPARTMENT $ 9,253,415 $ 10,649,476 $ 11,679,498 $ 11,483,483 189City of Costa Mesa, California
econoMIc & developMent servIces
departMent
239
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENTBY ACCOUNT: GENERAL FUND ONLY Salaries and Benefits
Regular Salaries - Non-Sworn $ 4 ,083,268 $ 4 ,651,546 $ 5 ,512,974 $ 5 ,264,228 Regular Salaries - Part-Time 2 37,047 183,143 1 92,469 192,469 Overtime 2 02,255 2 92,214 1 16,467 116,467 Accrual Payoff - Excess Max. 1 ,217 2 ,962 3,300 3, 300 Vacation/Comp. Time Cash Out 27,335 2 3,542 12,500 1 2,500 Holiday Allowance 1 1,363 1 4,393 - -
Separation Pay-Off 8,600 7 4,861 2 ,500 2,500 Other Compensation 51,918 59,348 85,484 6 7,182 Cafeteria Plan 7 91,971 8 99,481 1 ,045,704 1,020,384 Medicare 7 3,244 82,585 79,937 7 8,551
Retirement 1,550,691 1,547,077 1,803,232 1 ,828,116 Executive Prof Development 4 ,852 5,706 1 1,400 14 ,200 Auto Allowance 6 ,919 4,265 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 7,050,680 $ 7,841,123 $ 8,872,867 $ 8,606,798 Maintenance and Operations
Stationery a nd O ffice $ 2 2,988 $ 2 2,600 $ 2 4,500 $ 2 4,500 Multi-Media, Promos, Subscrpt. 113,355 82,019 20,989 2 0,989 Small Tools and Equipment 32,314 2 9,868 3,091 3 ,091 Uniforms and Clothing 9 ,119 13,786 1 1,000 11,000 Safety and Health 1,088 1 ,304 600 6 00
Maintenance and Construction 209 7 10 - -
Janitorial and Housekeeping - 9, 437 - -
Legal Advertising/Filing Fees 2 1,841 1 6,456 2 1,500 21,500 Telephone/Radio/Communications 1 9,945 2 1,924 16,300 1 6,300 Business Meetings 1 ,294 3 ,801 4 ,700 4,700 Mileage Reimbursement 6 20 54 1,350 1 ,350
Dues and Memberships 5 ,491 7, 700 12,385 1 2,385 Board Member Fees 3 3,200 3 3,200 33,600 3 3,600 Professional Development 33,644 24,042 4 3,455 43,455 Buildings and Structures 7, 429 - - -
Office E quipment 7,179 6 ,420 4 ,000 4,000 Other Equipment 9 ,945 - - -
Consulting 296,416 3 11,684 2 33,222 233,222 Engineering and Architectural 3 27,875 3 40,989 3 97,348 397,348 Public Safety - 7 89 - -
Principal Payments 2 1,571 - - -
Interest Payments 1 80 - - -
External Rent 25 ,398 5 3,209 14,698 6 4,698 Internal Rent Central Services 7,534 8 ,646 18,736 1 8,736 Internal Rent Postage 1 7,177 4 0,791 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 13,436 18,216 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 18,056 18,056 1 8,056 Internal Rent Unemployment 5 ,538 5 ,538 5 ,538 5,538 Subtotal Maintenance & Operations $ 1,138,327 $ 1,158,259 $ 1,010,686 $ 1,060,686 Proposed Budget for
Fiscal Year 2025-2026
190 City of Costa Mesa, California 240
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENTBY ACCOUNT: GENERAL FUND ONLY

Fixed Assets
Office E quipment $ - $ 4 ,515 $ - $ -
Other Equipment 40,748 78,889 28,250 2 8,250 Subtotal Fixed Assets $ 40,748 $ 8 3,403 $ 28,250 $ 28,250

TOTAL ECONOMIC & DEVELOPMENT
SERVICES DEPARTMENT $ 8,229,755 $ 9,082,786 $ 9,911,803 $ 9,695,734 191City of Costa Mesa, California
econoMIc & developMent servIces
departMent
241

192 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
242
Public Works Department
Public Works
Department
243
Public Works Department
Public Works Administration

1.0 FTE - Public Works Director

1.0 FTE - Executive Assistant

2.0 FTE - Senior Management Analyst
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 General Services

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
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

2.75 FTE - Part-Time
Proposed Budget for
Fiscal Year 2025-2026
194 City of Costa Mesa, California 244
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
■ 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.

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. 195City of Costa Mesa, California
puBlIc Works
departMent
245
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.

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.

Proposed Budget for
Fiscal Year 2025-2026
196 City of Costa Mesa, California 246
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.

Active Transportation Program – 30225
Responsible for the implementation of the 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. 197City of Costa Mesa, California
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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 f rom 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 2025-2026
198 City of Costa Mesa, California 248
Fiscal Year 2024-2025 Accomplishments
Public Works Administration & General S ervices D ivision:
■ Created a webpage that provides a timeline and status of all CIP-related projects semi-annually to the public, including grant funded projects with deadlines.
■ 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. ■ Secured $295,972 in grant funding to aid in SB 1383 implementation. ■ Transitioned contractor Self-Haul Permits to TESSA.
■ Processed 688 Construction & Demolition inspections and 174 Contractor Self-Haul Permit Applications. ■ Substantial completion of design for Fire Station # 2. ■ Substantial completion of Fire Station # 4 Training Tower and Facility Improvement construction. ■ Substantial completion of Lions Park Café construction. ■ Successfully completed the Snoopy Holiday event at City Hall. ■ Procured vehicles as authorized in the Fiscal Year 2024-2025 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.

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). ■ Completed construction of Adams Avenue (from Royal Palm Drive to Santa Ana River) improvement project. ■ Completed the Police Department range remodel and upgrades project. ■ Completed the storm drain catch basin Connector Pipe Screen, Phase IV, installation project. ■ Completed construction of Baker Street at Babb Street traffic signal modification. ■ Design completed and awarded for construction of the City Hall basement training room and offices. ■ Design ongoing for the expanded Costa Mesa skate park. ■ Design ongoing for Shalimar Park improvements.
■ Design ongoing for Ketchum-Libolt Park improvements.

Transportation Services Division:
■ Completed construction of Pedestrian and Bicycle Improvements at the Adams Avenue at Pinecreek Intersection. ■ Completed final design of Adams Avenue bicycle facility between Harbor Boulevard and Fairview Road. ■ Completed fi nal d esign a nd a dvertised F airview R oad Ac tive T ransportation I mprovements – F air D rive t o Newport Boulevard for construction.
■ Completed construction of Class II bicycle lanes on Santa Ana Avenue from 21st Street to 22nd Street and from 17th Street to Ogle Street.
■ Completed construction of Citywide Bicycle Wayfinding Signage Project. ■ Substantial completion of Bicycle Safety Education Program at 20 Schools. ■ Launched Circuit Let’s Go Costa Mesa On-demand Ride Share Service. ■ Completed design and installation of Fullerton-Bay Bicycle Boulevard. ■ Continued installation of bike racks at City facilities and in commercial corridors. ■ Completed construction of Class III bicycle route markings and signage along Fullerton Avenue and Bay Street. ■ Completed construction of Rectangular Rapid Flashing Beacons (RRFB) at Town Center Drive, Ave of the Arts and Paularino Avenue and Coolidge Avenue.
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■ Organized Walk to School and Bike to School events in October and May, respectively, with all 13 elementary schools participating.
■ Provided traffic signal and electrical maintenance to 131 traffic signals.

Maintenance Services Division & G eneral Services Division :
■ Provided landscape maintenance of 463 acres of City parks, fields, parkways, and medians. ■ Managed approximately 24,000 City-owned trees.
■ Renovated 30 acres of sports fields and turf areas.
■ Initiated a Citywide Tree Canopy Assessment.
■ Initiated a Citywide Park and Playground Assessment.
■ Hosted the City’s annual Arbor Day Tree Planting Event at Marina View Park. ■ Converted s ports fi eld l ighting t o L ED l ighting a t J ack H ammett S ports C omplex, T eWinkle A thletic C omplex, the Tennis Center and Bark Park.
■ Installed batting cages at the TeWinkle Athletic Complex (Anticipated completion Summer 2025). ■ Converted two tennis courts at the Costa Mesa Tennis Center to eight (8) regulation pickleball courts. ■ Resurfaced all courts at the Tennis Center.
■ Completed removal and replacement of workout equipment at Wimbledon Park. ■ Completed infield renovations at Davis Field.
■ 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 7,530 bulky items from the City’s right-of-ways, including furniture, shopping carts, appliances and over 515 mattresses were retrieved and recycled.
■ Cleaned and maintained 1,100 catch basins and drainage facilities.

Proposed Budget for
Fiscal Year 2025-2026
200 City of Costa Mesa, California 250
Fiscal Year 2025-2026 Goals
Facilities and Sustainability Division: Name C hange 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. ■ Establish city-wide community compost program to aid in SB 1383 procurement compliance. ■ Establish new solid waste service agreements for City facilities. ■ In c ollaboration w ith fi nance, i mplement S B 1 383 c ompliant E nvironmentally P referable P urchasing P olicy (EPP).
■ Secure grant funding from CalRecycle to support the City’s effort to implement SB1383. ■ Norma Hertzog Community Center Roof Replacement.
■ Install Fire Station 3 Above Ground Fuel Storage Tank. ■ Implement Police Evidence Storage Renovation at Airway Facility. ■ Demolition of Shalimar Property and Interim Site Stabilization. ■ Complete City Hall Chiller and Generator Replacement. ■ Procure vehicles as authorized in the Fiscal Year 2025-2026 budget.

Engineering Di vision:
■ Continue implementation of the Citywide Parkway, Street Rehabilitation, alleys, and Slurry Seal Improvements Project – Design and construction to maintain the City’s high PCI. ■ Continue with the Priority Sidewalk Repair, and Parkway and Medians Improvement projects, Citywide. ■ Implement Community Workforce Agreement (CWA) provisions on select projects. ■ Begin construction of the Fairview Road improvements from Fair Drive to Newport Boulevard. ■ Begin Rule 20A and 20B construction of Southern California Edison’s (SCE’s) utility undergrounding for Adams Avenue.
■ Complete design and initiate construction of the Costa Mesa Skate Park expansion project. ■ Complete construction of improvements for the following parks:
● Shalimar Park Expansion
● Ketchum-Libolt Park
● Brentwood Park
■ Complete design of Fairview Park Mesa Restoration and Bluff Stabilization and Restoration projects. ■ Begin construction of Newport Boulevard street construction and active transportation improvements from Bristol Street to 19th Street.
■ Complete the Fee Study and implement the Storm Drain Master Plan Update. ■ Begin design for Sunflower Avenue improvements from Harbor Boulevard to Bear Street.

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 projects 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. ■ Complete design of Fairview Road Active Transportation Improvements - Adams Avenue to Fair Drive project. ■ Begin construction of the Adams Avenue Bicycle Facility Project between Harbor Boulevard and Fairview Road. ■ Continue installation of bicycle racks at City facilities and in commercial corridors. ■ Complete Safe Routes to School Action Plan with Safe Streets and Roads for All (SS4A) grant funding. ■ Complete design and begin construction of the Signal Modernization for Systemic Safety Improvements. ■ Complete design of the Adams Avenue Active Transportation Improvements – Multipurpose Trails project from the Santa Ana River to Royal Palm.
■ Initiate the Pedestrian Safety Festival project funded by the USDOT Safe Roads and Streets for All (SS4A) grant. 201City of Costa Mesa, California
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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.
■ Implement a tree planting and maintenance strategy based on recommendations from the completed City-wide tree canopy assessment.
■ Host the City’s annual Arbor Day Tree Planting Event. ■ Resurface sports courts at various parks.
■ Replace fading City street name signs (20% of the City). ■ Replace damaged lighting on the Harbor Portion of the Joann Bike Trial and Cornerstone Bike Trail with new solar powered LED lighting.
■ 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 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.

Proposed Budget for
Fiscal Year 2025-2026
202 City of Costa Mesa, California 252
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
1 Maintain a webpage that provides a timeline and status of all CIP-related projects to the public, including grant funded projects with deadlines.
;
TRUE
2 Provide proactive communication internally and to the public to improve response times for all calls, emails, and inquiries.
;
TRUE
3 Provide an update to the City Manager on Year 2 of the Organic Waste Recycling compliance.
;
TRUE
4 Conduct the Facility Needs and Assessment Study for
approximately 20 City-owned facilities.
;
TRUE
5 Public Safety Communications Center – Complete design for interim facility improvements.
;
TRUE
6 Fire Station 4 – Complete construction on the regional training facility and begin exploring bond funding for
improvements to living quarters
;
TRUE
;
TRUE
7 Fire Station 2 – Begin reconstruction efforts by exploring bond funding and begin design and permits.
;
TRUE
;
TRUE
8 Initiate the move of the Property and Evidence Warehouse to Airway Ave. for the Police Department.
;
TRUE
9 Completion of James Street rental units improvements ; TRUE
10 Norma Hertzog Community Center Roof Replacement ;
TRUE
11 Fire Station 3 Above Ground Fuel Storage Tank ;
TRUE
12 Demolition of Shalimar Property and Interim Site
Stabilization
;
TRUE
13 City Hall Chiller Replacement ;
TRUE
14 City Hall Generator Replacement ;
TRUE
15 Citywide Street Improvements - Strive to consistently maintain and upgrade the City’s street infrastructure in order to maintain or improve a PCI of 85.
;
TRUE
16 Citywide Storm Drain System / Master Plan - Complete the Storm drain master plan, fund for future improvements,
update the fee structure, and upgrade the City’s storm
drain system.
;
TRUE
17 Procure consultant services to meet National Pollutant Discharge Elimination System (NPDES) requirements. ;
TRUE
18 Priority Sidewalks - Work towards the goal of repairing all of the City’s damaged sidewalks, curbs, and gutters
;
TRUE
19 Complete new missing sidewalks and complete networks for safe pedestrian travel.
;
TRUE
20 Citywide Alleys - Complete the repair and reconstruction of all the City’s public alleys
;
TRUE
21 Complete design, bid opening, and select contractor to begin construction for the Newport Blvd. (Bristol St. to 19th St.) Rehabilitation and Active Transportation Project. ;
TRUE
Goals and Objectives
The goals and objectives of the Public Works Department were developed in alignment with the City Council’s priorities.
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments

GOALS AND OBJECTIVES
22 Coordinate design with SCE to begin construction of
Adams Avenue Utility Undergrounding. ;
TRUE
23 Ketchum-Libolt P ark – Begin c onstruction f or p ark expansion. ;
TRUE
24 Shalimar Park – Begin construction for park expansion. ; TRUE
25 TeWinkle Park– Select contractor for lake repairs and construction.
;
TRUE
26 Costa Mesa Skate Park – Conclude outreach efforts and begin design efforts.
;
TRUE
27 Brentwood Park Improvements – Conduct outreach
efforts and complete design process.
;
TRUE
28 Conduct ongoing communication and facility
management with the Golf Course operator.
;
TRUE
29 Enhance the City’s Parkway Tree Planting Program to
ensure a vibrant tree canopy cover throughout the City and map the City’s Urban Forest.
;
TRUE
30 Implement tree planting & maintenance based on
recommendations from the Tree Canopy Assessment.
;
TRUE
31 Conduct a sidewalk and bus shelter assessment to
complement the Facility and Parks needs assessments.
;
TRUE
32 Replace fading City street name signs in two of eight districts.
;
TRUE
33 Implementation of the City’s Local Road Safety Plan. ; TRUE
34 Draft active transportation improvements along school routes for the Safe Routes to School Action Plan.
;
TRUE
35 Conduct workshops at schools and community events for the Bicycle Safety Education Program.
;
TRUE
36 Complete design of the Signal Modernization for Systemic Safety Improvements project
;
TRUE
37 Complete d esign of F airview Rd./Belfast A ve. T raffic Signal. ;
TRUE
38 Complete design of the Adams Avenue Active
Transportation Improvements - Multipurpose Trails
project.
;
TRUE
;
TRUE
39 Complete design of the Fairview Road (Adams Avenue to Fair Drive) Active Transportation Improvements Project
;
TRUE
;
TRUE
40 Complete construction of Adams Ave./Pinecreek Dr.

Active Transportation Improvements.
;
TRUE
41 Complete construction of Fairview Road (Fair Dr. to
Newport Blvd.) Active Transportation Project.
;
TRUE
42 Complete construction of the Adams Avenue Bicycle
Facility Project - Harbor Boulevard to Fairview Road
;
TRUE
;
TRUE
43 Work towards vehicle miles traveled (VMT) reduction and mode shift in the City.
;
TRUE
;
TRUE
44 Works towards a 10/15 minute walkable city. ;
TRUE
;
TRUE
45 Create a long-term planning and replacement/repair of public safety vehicles and apparatus.
;
TRUE
;
TRUE
46 Explore additional opportunities for replacing the City’s fleet with alternative e nergy a nd e lectric vehicles. ; TRUE
Proposed Budget for
Fiscal Year 2025-2026
204 City of Costa Mesa, California 254
Performance Measures/Workload Indicators:

Workload Indicators

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actuals Actual Estimated Estimated

CAPITAL IMPROVEMENT PROJECTS
Number of budgeted Capital Improvement Projects 41.0 51 47 23 Number of completed or active Capital Improvement
Projects 75 81 108 72
MAINTENANCE: BUILDING & EQUIPMENT
Number of facility rehabilitation projects completed 10 14 12 12 Number of facility work requests 1,100 1,450 2,000 1442 Number of pieces of equipment maintained 383 383 383 383 MAINTENANCE: PARKS & LANDSCAPE
Number of trees planted 150 350 300 350
Acres o f C ity p arks and fi elds m aintained 463 463 463 463 MAINTENANCE: STREETS
Number of c alls for s ervice f or g raffiti 6,540 6,740 6,700 6700 Numbers of bulky items removed from City right-of-way 7,028 6,000 7,500 7,000 Tons of asphalt applied annually by City forces 144 250 250 250 Number of lineal feet of red curb repainted 70,000 244,995 290,00 300,000 Number of crosswalks repainted/reapplied 15 25 25 30
Number of linear feet of lanes repainted 995,000 952,072 995,000 995,000 Number of linear feet of roadway rehabilitated 66,000 74,845 77,000 80,000 Number of t raffic and s treet signs m aintained 350 754* 750 800 Number of t raffic signals maintained 131 131 131 131 Number of R adar Speed S igns, Rapid F lashing/HAWK Beacons maintained 54 62 68 69

TRANSPORTATION SERVICES
Number of schools participating in Walk to School / Bike to School events 13 13 13 13
Linear feet of new and improved bicycle facilities 80,000 64,000 80,000 20,000 Number of t raffic control plans reviewed 600 641 750 750 Number of completed resident requests related to
transportation 146 146 150 175
WASTE
Tons of organic waste diversion (City & CMSD customers) 10,242 11,470 12,223 14,700 Tons of debris removed and diverted from the waterways 1,600 1,600 1,600 1,600

ENGINEERING SERVICES
Number of planning development reviews conducted 1,817 1,900 2,000 2,100 Number of building plan checks processed 181 190 200 215 Number of encroachments permits processed 850 900 950 1025 *Increase due to funding being restored.

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Performance Measures

FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Estimated Estimated
Percent of budgeted building maintenance projects
completed 95% 95% 95% 95%
Pavement Condition Index (PCI) for street network 83.5 85 85 85 Number of trees grid trimmed 687 992 1378 2000
Percent of Citywide sidewalk conditions assessed (5 Year Plan) N/A N/A 20% 20%
Percent o f t raffic control plans review on t ime N/A N/A 95%* 95% Percent of planning development reviews conducted on
time
N/A N/A 95%* 95%
Percent of building plan checks processed on time N/A N/A 95%* 95% Percent of encroachment permits processed on time N/A N/A 95%* 95% *New goals not previously tracked in the Totally Electronic Self-Service Application (TESSA).

Customer Service Goal
Goal
Average response time to customers within 48 hours 95%

Proposed Budget for
Fiscal Year 2025-2026
206 City of Costa Mesa, California 256
Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he P ublic W orks D epartment i s $ 31.2 m illion, a d ecrease o f $ 736,070, o r 2 .3 percent, compared to the adopted budget for Fiscal Year 2024-25. An attrition factor in FY 2024-25 was given in the amount o f $ 327,300 t o s upport C ity’s S tormwater Q uality P rogram. N otable a djustments w ithin t he b udget i nclude an i ncrease o f $ 35,000 f or b us s helter p ressure w ashing. T he G as T ax a lso h as a $ 120,000 i ncrease t o s upport tree t rimming o f l ong r oad w ay m edians a nd a $ 720,590 r eallocation f rom t he G eneral F und f or s treet s weeping, to t he G as T ax F und. A dditionally, t he E quipment R eplacement F und ( 601) i ncludes a $ 200,000 i ncrease f or f uel expenses a nd a $ 24,000 r ealignment, m oving c osts f rom t he B uilding a nd S tructures a ccount t o t he M aintenance & Contract account.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

PUBLIC WORKS DEPARTMENT BY FUNDING SOURCE

General Fund - 101 $ 2 0,413,479 $ 2 3,101,963 $ 2 3,659,002 $ 2 2,553,602 Disaster Fund - 150 2 4,276 - - -
Gas Tax Fund - 201 6 57,945 7 22,852 1 ,499,372 2,439,323 Air Q uality I mprovement F und - 2 03 - 7 16 1 6,000 16,000 Drainage Fees Fund - 209 - 5,237 7 1,519 10 2,339 Grants - State - 231 111,344 1 06,836 - -
Capital Improvements Fund - 401 184,053 5 8,256 2 00,000 5 0,000 Golf Course Improvement Fund - 413 28,023 187,575 50,000 5 0,000 Measure “M2” Fairshare - 416 - - 451,442 -
Equipment Replacement Fund - 601 4,073,039 4,959,214 5 ,953,599 5,953,599

Total Public Works Department $ 2 5,492,159 $ 2 9,142,649 $ 3 1,900,934 $ 3 1,164,864 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

PULIC WORKS DEPARTMENT BY PROGRAM
ADMINISTRATION - 19100

Administration - 50001
Salaries a nd B enefits $ 7 64,948 $ 8 85,384 $ 1 ,044,830 $ 1 ,150,691 Maintenance and Operations 1,096,388 1 ,095,630 1 ,178,086 1 ,028,086 Subtotal Administration $ 1, 861,337 $ 1,981,014 $ 2,222,916 $ 2 ,178,777

Recycling - 20230
Salaries a nd B enefits $ - $ 6 2,015 $ - $ - Maintenance and Operations $ 3 65 ,95 7.6 3 $ 3 73,127 $ 2 97, 80 0 2 97,800 Subtotal Recycling $ 365,958 $ 435,142 $ 2 97,800 $ 297,800

Emergency Services - 51040
Salaries a nd B enefits $ 2 4,276 $ - $ - $ - Maintenance and Operations - 1,000 - -
Subtotal Emergency Services $ 24,276 $ 1,000 $ - $ -

ENGINEERING - 19200
Administration - 50001
Salaries a nd B enefits $ - $ 1 8,197 $ - $ - Subtotal Administration $ - $ 18,197 $ - $ -

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Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

ENGINEERING - 19200 (Continued)
Water Quality - 20510
Salaries a nd B enefits $ 8 1,566 $ 9 6,817 $ 1 62,870 $ 1 03,489 Maintenance and Operations 2 14,313 2 19,042 547,400 5 47,400 Subtotal Water Quality $ 295,879 $ 315,860 $ 710,270 $ 650,889

Street Improvements - 30112
Salaries a nd B enefits $ 5 40,981 $ 6 17, 3 4 3 $ 1 ,672,356 $ 1 ,681,616 Maintenance and Operations 25,443 19,381 2 0,100 20,100 Fixed Assets 1 4,115 900 900 9 00
Subtotal Street Improvements $ 5 80,540 $ 637,623 $ 1,693,356 $ 1,702,616

Storm Drain Improvements - 30122
Salaries a nd B enefits $ 1 15,686 $ 13 2,418 $ 3 37, 416 $ 1 86,309 Maintenance and Operations 7 94 3 54 3 ,200 3,200 Fixed Assets 648 1,000 1,000 1 ,000
Subtotal Storm Drain Improvements $ 117,129 $ 13 3,772 $ 341,616 $ 1 90,509

Public Works - Development - 30310
Salaries a nd B enefits $ 2 78,420 $ 54 5,542 $ 5 38,905 $ 6 28,081 Maintenance and Operations 47 8 12,445 8 00 800 Subtotal Public Works - Development $ 278,898 $ 557,987 $ 539,705 $ 628,881

Public Works - Real Property - 30320
Salaries a nd B enefits $ 14 ,948 $ - $ 1 ,000 $ 1 ,000 Maintenance and Operations 524 4 83 70 0 700
Subtotal Public Works - Real Property $ 15,472 $ 4 83 $ 1,700 $ 1,700

Park Development - 40112
Salaries a nd B enefits $ 1 11,586 $ 13 6,460 $ 2 42,295 $ 1 ,140 Maintenance and Operations 29,146 1 88,947 51,700 5 1,700 Subtotal Park Development $ 140,732 $ 325,407 $ 293,995 $ 52,840

Construction Management - 50002
Salaries a nd B enefits $ 1 ,484,056 $ 1 ,584,609 $ 2 ,298,016 $ 1 ,945,206 Maintenance and Operations 52,518 2 1,007 89,000 8 9,000 Fixed Assets 8,073 1,000 1,000 1 ,000
Subtotal Construction Management $ 1,544,647 $ 1 ,606,616 $ 2,388,016 $ 2,035,206

TRANSPORTATION SERVICES - 19300
Traffic Planning - 30210
Salaries a nd B enefits $ 4 75,438 $ 5 23,153 $ 4 79,055 $ 4 80,404 Maintenance and Operations 5 0,446 80,958 61 ,850 61,850 Subtotal Traffic Planning $ 525,884 $ 604,111 $ 540,905 $ 542,254

Proposed Budget for
Fiscal Year 2025-2026
208 City of Costa Mesa, California 258
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Active Transportation Improvement - 30225
Salaries a nd B enefits $ 3 88,395 $ 4 27,905 $ 42 5,142 $ 4 63,066 Maintenance and Operations 3 5,704 31,400 4 1,900 4 1,900 Subtotal Active Transportation Imp. $ 424,099 $ 459,305 $ 4 67,042 $ 504,966

Traffic Operations - 30241
Salaries a nd B enefits $ 3 92,819 $ 3 65,227 $ 3 09,670 $ 3 56,879 Maintenance and Operations 2 ,205,504 2,345,187 1 ,963,769 1,963,769 Subtotal Traffic Operations $ 2,598,323 $ 2,710,415 $ 2,273,439 $ 2,320,648

Residential Permit Parking - 30244
Maintenance and Operations 182,277 - 50,000 5 0,000 Subtotal Residential Permit Parking $ 182,277 $ - $ 50,000 $ 50,000 MAINTENANCE SERVICES - 19500

Administration - 50001
Salaries a nd B enefits $ 3 62,850 $ 5 30,057 $ 4 14,637 $ 4 17,939 Maintenance and Operations 5,962 18,789 5,400 5 ,400 Subtotal Administration $ 368,812 $ 548,846 $ 420,037 $ 423,339

Fairview Park - 20115
Salaries a nd B enefits $ 13 ,496 $ 1 5,868 $ 1 8,812 $ - Maintenance and Operations 4, 458 - 8 ,000 8,000 Subtotal Fairview Park $ 1 7,954 $ 15,868 $ 26,812 $ 8,000

Street Cleaning - 20120
Salaries a nd B enefits $ 13 4,422 $ 8 2,406 $ 8 4,722 $ 4 4,950 Maintenance and Operations 7 46,446 1 ,467,790 1 ,467,790 1 ,467,790 Subtotal Street Cleaning $ 8 80,869 $ 1,550,197 $ 1,552,512 $ 1,512,740

Graffiti Abatement - 20130
Salaries a nd B enefits $ 3 57,5 8 4 $ 5 53,791 $ 6 67, 495 $ 5 12,447 Maintenance and Operations 6 4,240 7 5,771 5 2,400 5 2,400 Fixed Assets - 1 ,640 - -
Subtotal Graffiti Abatement $ 421,825 $ 631,201 $ 719,895 $ 564,847

Street Maintenance - 30111
Salaries a nd B enefits $ 47 0,456 $ 6 01,135 $ 6 08,432 $ 4 71,432 Maintenance and Operations 3 34,616 3 97,038 3 89,600 42 4,600 Subtotal Street Maintenance $ 805,071 $ 998,174 $ 998,032 $ 8 96,032

Storm Drain Maintenance - 30121
Salaries a nd B enefits $ 3 41,239 $ 3 39,483 $ 3 52,739 $ 14 8,390 Maintenance and Operations 62,111 3,495 1 ,600 1,600 Subtotal Storm Drain Maintenance $ 4 03,350 $ 342,978 $ 354,339 $ 149,990

Signs and Markings - 30243
Salaries a nd B enefits $ 5 37,751 $ 5 38,624 $ 6 01,582 $ 67 7,988 Maintenance and Operations 199,107 197,185 2 01,056 2 01,056 209City of Costa Mesa, California
puBlIc Works
departMent
259
Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Fixed Assets 18,950 - - -
Subtotal Signs and Markings $ 7 55,808 $ 7 35,809 $ 8 02,638 $ 879,044

Park Maintenance - 40111
Salaries a nd B enefits $ 7 54,978 $ 8 98,493 $ 9 30,406 $ 1 ,078,270 Maintenance and Operations 4, 652,170 4,942,120 4,739,100 4,859,100 Subtotal Park Maintenance $ 5,407,148 $ 5,840,613 $ 5 ,669,506 $ 5,937,370

Building Maintenance - 50910
Salaries a nd B enefits $ 1 ,374,509 $ 1 ,539,341 $ 1 ,598,780 $ 1 ,480,877 Maintenance and Operations 1 ,895,205 2,009,262 1 ,626,360 1,626,360 Fixed Assets - - 5,000 5 ,000
Subtotal Building Maintenance $ 3,269,714 $ 3,548,603 $ 3,230,140 $ 3,112,237 MAINTENANCE SERVICES - 19500 (Continued)
Equipment Maintenance - 50920
Salaries a nd B enefits $ 9 72,960 $ 1 ,210,031 $ 1 ,189,645 $ 1 , 47 7,035 Maintenance and Operations 2 ,790,575 3,105,782 2, 912,690 3 ,314,918 Fixed Assets 3 21,377 719,981 1 ,935,000 1 ,471,000 Subtotal Equipment Maintenance $ 4,084,912 $ 5,035,793 $ 6,037,335 $ 6 ,262,953

Warehouse - 50925
Salaries a nd B enefits $ - $ - $ - $ 25 8,425 Maintenance and Operations - - - $ 2 ,800
Subtotal Warehouse $ - $ - $ - $ 261,225

Operations - 51010 93
Maintenance and Operations - 93 - -
Subtotal Operations $ - $ 9 3 $ - $ -

TOTAL PUBLIC WORKS DEPARTMENT
Salaries a nd B enefits $ 1 0,139,038 $ 1 1,74 4,853 $ 1 4,244,933 $ 1 3,565,635 Maintenance and Operations 14,989,958 16,673,276 1 5,713,101 1 6,120,329 Fixed Assets 3 63,163 7 24,521 1,942,900 1,478,900 Total Public Works Department $ 25,492,159 $ 29,142,649 $ 31,900,934 $ 31,164,864

Proposed Budget for
Fiscal Year 2025-2026
210 City of Costa Mesa, California 260
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: ALL FUNDS

SALARIES AND BENEFITS
Salaries and Wages $ - $ - $ - $ (3 27,300) Regular Salaries - Non-Sworn 5 ,674,415 6,785,336 8,831,116 8, 408,128 Regular Salaries - Part-Time 432,787 2 83,250 358,818 358,818 Overtime 14 4,720 185,015 85,200 85 ,200
Accrual Payoff - Excess Max. 5,065 5 ,391 3,200 3 ,200 Vacation/Comp. Time Cash Out 1 7,451 41,314 4 0,700 40,700 Holiday Allowance 26,613 30,532 15,583 1 5,583 Separation Pay-Off 25 ,048 95,326 10,800 10 ,800 Other Compensation 82,762 111,124 14 9,958 136,571 Cafeteria Plan 1,136,631 1 ,369,434 1,648,764 1 ,604,536 Medicare 9 9,418 1 17,510 123,558 13 2,013
Retirement 2 ,480,836 2,707,420 2,960,836 3,078,485 Executive Prof Development 6,373 6 ,282 9,500 1 2,000 Auto Allowance 6 ,919 6,919 6 ,900 6,900
Subtotal Salaries & Benefits $ 10,139,038 $ 11,744,853 $ 14,243,196 $ 13,565,635

MAINTENANCE AND OPERATIONS
Stationery a nd O ffice $ 14 ,705 $ 13 ,356 $ 7, 70 0 $ 7, 70 0 Multi-Media, Promos, Subscrpt. 6 3,520 5 ,951 6,200 6,200 Small Tools and Equipment 5 7,959 7 2,505 3 6,100 36,100 Uniforms and Clothing 21,423 24,724 16,800 1 6,800 Safety and Health 3,939 4 ,092 3,300 3, 300 Maintenance and Construction 8 04,091 1,086,354 6 30,900 654,900 Agriculture 72 ,627 10 1,227 9 7,000 9 7,000 Fuel 8 14,745 7 04,695 5 01,400 701,400
Electricity - Buildings & Fac. 6 52,906 739,149 484,250 4 84,250 Electricity - Power 296,060 33 0,669 25 5,200 25 5,200 Electricity - Street Lights 1,164,347 1 ,237,221 1,000,000 1 ,000,000 Gas 72,008 4 0,363 2 5,000 25,000
Water - Domestic 95,369 47,228 5 7,000 57,000 Water - Parks and Parkways 6 97,303 8 05,573 8 59,100 859,100 Waste Disposal 2 31,697 2 69,131 25 8,800 25 8,800 Janitorial and Housekeeping 2 55,948 255,350 34 5,900 34 5,900 Legal Advertising/Filing Fees 210,353 1 89,816 2 80,100 280,100 Telephone/Radio/Communications 91,138 9 4,138 6 2,500 62,500 Business Meetings 1,833 3,897 4 00 400
Dues and Memberships 2 ,975 3 ,591 4,880 4 ,880 Professional Development 16,633 2 8,671 13 ,470 13 ,470 Buildings and Structures 4 43,485 3 76,007 3 24,000 3 00,000 Landscaping and Sprinklers 3 ,286,851 3,391,365 3,350,000 3,470,000 Automotive Equipment 2 13,771 462,452 26 2,500 464,728

MAINTENANCE AND OPERATIONS (Continued)
Office E quipment 1 ,009 4 ,979 1,900 1 ,900 Other Equipment 1 ,078,490 1,004,738 8 71,410 871,410 Streets, Alleys and Sidewalks 958,785 1 ,726,929 1 ,777,790 1 ,812,790 Consulting 4 57,413 572,956 9 89,269 8 39,269 211City of Costa Mesa, California
puBlIc Works
departMent
261
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: ALL FUNDS
Engineering and Architectural 4 ,994 2 ,750 18,564 1 8,564 Public Safety 1 82,277 56,731 5 0,000 5 0,000 Sanitation 39,000 46 ,000 - -
Principal Payments - ( 231,542) 2 88,983 2 88,983 Interest Payments 1 21,301 5 5,041 88 ,543 88 ,543 External Rent 7,212 8 ,890 14 ,900 14 ,900
Depreciation 1 ,120,805 1 ,532,452 1 ,275,000 1,275,000 Internal Rent Central Services 4,415 4,479 4 ,564 4,564 Internal Rent Postage 4,055 5,212 3 ,432 3 ,432 Internal Rent - Maintenance 5 9,500 59,500 5 9,500 59,500 Internal Rent - Repl Cost 2 69,856 269,856 2 69,856 269,856 Internal Rent - Fuel 6 8,741 1 10,978 86,700 8 6,700 Internal Rent Genl Liability 6 99,861 699,861 6 99,861 699,861 Internal Rent Workers’ Comp 2 22,848 2 43,571 2 43,571 2 43,571 Internal Rent Unemployment 9,658 9, 658 9,658 9, 658 Taxes and Assessments 93,815 179,040 7 6,800 7 6,800 Other Costs 2 39 26 9 3 00 3 00
Emergency Protective Measure - 23,403 - -
Subtotal Maintenance & Operations $ 14,989,958 $ 16,673,276 $ 15,713,101 $ 16,120,329

FIXED ASSETS
Automotive Equipment 236,149 6 76,289 1,905,000 1 ,441,000 Other Equipment 4 1,786 1 5,453 37,900 3 7,900 Loss on Disposal of Assets 85,228 3 2,779 - - Subtotal Fixed Assets $ 363,163 $ 724,521 $ 1 ,942,900 $ 1,478,900

TOTAL PUBLIC WORKS DEPARTMENT $ 25,492,159 $ 29,142,649 $ 31,899,197 $ 31,164,864 Proposed Budget for
Fiscal Year 2025-2026
212 City of Costa Mesa, California 262
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ - $ (3 27,300) Regular Salaries - Non-Sworn $ 4 ,756,226 $ 5 ,645,202 $ 7, 389, 814 $ 7, 126, 867 Regular Salaries - Part-Time 371,585 280,332 3 14,189 314,189 Overtime 1 17,666 1 58,286 62,400 6 8,500
Accrual Payoff - Excess Max. 5,065 5 ,391 3 ,200 3,200 Vacation/Comp. Time Cash Out 1 7,451 38,285 3 9,700 39,700 Holiday Allowance 22,108 24,694 14 ,223 14 ,402 Separation Pay-Off 24,187 77,483 10,400 10 ,400 Other Compensation 7 6,358 1 03,521 133,129 1 18,854 Cafeteria Plan 943,976 1,130,549 1,363,809 1,365,262 Medicare 8 3,987 99,012 102,405 110,416
Retirement 2 ,057,454 2 ,291,308 2 ,459,037 2,625,180 Executive Prof Development 6 ,373 6 ,282 8 ,075 10,900 Auto Allowance 6 ,919 6 ,919 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 8,489,354 $ 9,867,265 $ 1 1,907,281 $ 11,487,471

Maintenance and Operations
Stationery a nd O ffice $ 13 ,869 $ 1 2,901 $ 7, 20 0 $ 7, 20 0 Multi-Media, Promos, Subscrpt. 3 7,904 4 ,451 4, 400 4, 400 Small Tools and Equipment 4 5,185 72 ,127 24,100 2 4,100 Uniforms and Clothing 1 7,861 19,050 12,800 1 2,800 Safety and Health 3 ,939 3,950 2 ,800 2,800 Maintenance and Construction 4 16,400 4 13,591 265,900 2 65,900 Agriculture 72,627 10 1,227 97,000 9 7,000
Electricity - Buildings & Fac. 6 52,906 739,149 4 84,250 484,250 Electricity - Power 2 96,060 330,669 255,200 25 5,200 Electricity - Street Lights 1 ,164,347 1,237,221 1 ,000,000 1,000,000 Gas 72 ,008 4 0,363 2 5,000 2 5,000
Water - Domestic 95 ,369 47,228 5 7,000 5 7,000 Water - Parks and Parkways 697,303 805,573 8 59,100 8 59,100 Waste Disposal 205,853 2 30,644 257,800 2 57,800 Janitorial and Housekeeping 255,036 254,599 344,000 3 44,000 Legal Advertising/Filing Fees 2 10,353 1 89,100 2 64,100 264,100 Telephone/Radio/Communications 9 1,138 9 4,138 62,500 6 2,500 Business Meetings 1 ,833 3 ,897 4 00 4 00
Dues and Memberships 2,975 3 ,591 4 ,880 4,880 Professional Development 1 3,105 2 0,916 12,370 1 2,370 Buildings and Structures 336,804 3 42,327 2 00,000 200,000 Landscaping and Sprinklers 3,286,851 3 ,391,365 3 ,350,000 3,350,000 Office E quipment 8 01 4 ,594 1 ,800 1 ,800 Other Equipment 1 ,076,210 9 95,215 8 62,410 862,410 Streets, Alleys and Sidewalks 95 8,785 1,726,929 1,057,200 3 71,610

213City of Costa Mesa, California
puBlIc Works
departMent
263
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Consulting 425,914 549,031 769,269 769,269
Engineering and Architectural 4,994 2,750 8 ,500 8 ,500 External Rent 7, 212 8 ,890 14,900 14 ,900
Internal Rent Central Services 4 ,415 4,479 4,564 4 ,564 Internal Rent Postage 4 ,055 5,212 3,432 3 ,432 Internal Rent - Maintenance 5 9,500 5 9,500 5 9,500 5 9,500 Internal Rent - Repl Cost 2 69,856 2 69,856 2 69,856 2 69,856 Internal Rent - Fuel 6 8,741 110,978 86,700 86,700 Internal Rent Genl Liability 699,861 699,861 699,861 6 99,861 Internal Rent Workers’ Comp 222,848 243,571 243,571 2 43,571 Internal Rent Unemployment 9, 658 9, 658 9, 658 9,658 Taxes and Assessments 7 9,614 1 58,009 61 ,800 61,800 Other Costs 1 52 14 6 - -
Emergency Protective Measure - 23,403 - -
Subtotal Maintenance & Operations $ 11,882,339 $ 13,230,159 $ 11,743,821 $ 11,058,231

Fixed Assets
Other Equipment $ 4 1,786 $ 4 ,540 $ 7, 90 0 $ 7, 90 0 Subtotal Fixed Assets $ 41,786 $ 4,540 $ 7,900 $ 7,900

Total Public Works Department $ 20,413,479 $ 23,101,963 $ 23,659,002 $ 22,553,602 Proposed Budget for
Fiscal Year 2025-2026
214 City of Costa Mesa, California 264
Non-Departmental
Non-
Departmental
265
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.

Non-Departmental — 90000
Non-Departmental – 50240
This c ost c enter a ccounts f or d ebt s ervice r equirements r elated t o the C ity’s o utstanding b onds. T he C ity h as only o ne b ond: t he 2 017 Lease R evenue B onds. T he 2 017 Lease R evenue B onds, w ith a n annual p ayment o f $2.8 million, i s included i n Non-Departmental p rincipal a nd i nterest p ayment o bject c odes a long w ith d ebt s ervice schedules for a Fire Ladder Truck, a Fire Pumping Engine, Mobile Command Unit, Fire Ambulances and a Police armored v ehicle. A lso i ncluded a re i nterfund t ransfers p lanned f or t he fi scal y ear, i ncluding t he t ransfer t o the Capital I mprovement F und a nd t he I nformation T echnology R eplacement F und i n accordance w ith t he C apital Asset Needs Ordinance (CAN) and the Information Technology Needs Municipal Code. Per the Municipal Code, five percent 5 % o f General F und r evenues a re t ransferred t o Fund 4 01 Capital, a nd o ne a nd a h alf 1½% p ercent is transferred to the Information Technology Replacement Fund 603.

A contingency of $500,000 is included in the annual operating budget; which is a reduction of the normal allocation of $ 1.0 million. T his a mount a llows t he C ity M anager t o retain b udget fl exibility f or o perations d uring t he fi scal y ear and w ill b e used i n accordance w ith t he C ity’s fi nancial p olicies. L egal c osts a re i ncluded h ere t o defend t he C ity in litigation matters that are not assigned or associated with a specific department.

Further, t he R etiree M edical P lan d efined b enefit p lan, w hich p rovides m edical i nsurance b enefits t o employees hired before January 1, 2004. This is a closed employment benefits plan.

In addition, t his c ost c enter a ccounts f or t he o perating s ubsidy t o the H ousing Au thority f or t he H omeless S helter program a nd t he N etwork f or H omeless S olutions P rogram. T he H omeless S helter a nd P rogram b udget i s included in the Housing Authority Fund.

Proposed Budget for
Fiscal Year 2025-2026
216 City of Costa Mesa, California 266
Budget Narrative
The F iscal Y ear 2 025-26 N on-Departmental b udget i s $ 19.2 m illion, o r a n i ncrease o f $ 1.0 m illion, o r 3 .7 p ercent compared t o t he a dopted b udget f or F iscal Y ear 2 024-25. T he p rincipal a nd i nterest p ayment i ncludes $ 1.0 m illion to t he f und t he fi nancing o f t he F ire S tation # 2 r econstruction p rojects. T he p roposed b udget o f $ 3.0 m illion d oes assume any additional ARPA funding, as this funding source is fully committed, and no additional funding is available.

The C ity i s p roposing a b udget C apital A sset N eeds ( CAN) G eneral F und c ontribution o f 5 % o f r evenues f or c apital of $ 6.9 m illion a nd a r eduction o f $ 0.5 m illion f or t he I T R eplacement F und 1 .5% o f G eneral F und r evenues. T his reduction is offset by $0.4 million towards the required City insurance premium in the General Liability Fund.

Expense by Fund
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

NON-DEPARTMENTAL BY FUNDING SOURCE

General Fund - 101 $ 3 2,457,225 2 3,423,354 $ 2 3,562,076 $ 1 9,222,213 American Rescue Plan Fund - 204 1,887,856 2,060,652 $ 2 ,972,172 - Capital Improvements Fund - 401 - 3 84,576 $ - - Equipment Replacement Fund - 601 - 2 20 $ - - IT Replacement Fund - 603 - 1 9,500 $ - -

Total Non-Departmental $ 34,345,081 $ 25,888,302 $ 26,534,248 $ 19,222,213 Expense Category by Program
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

NON-DEPARTMENTAL BY PROGRAM
NON-DEPARTMENTAL - 90000

Non-Departmental - 50240
Salaries a nd B enefits $ 1 ,950,617 $ 1 ,960,907 $ 2 ,611,000 $ 4 ,859,345 Maintenance and Operations 7,952,067 9,070,177 11,291,750 1 1,565,032 Fixed Assets 2 4,442,397 14,857,218 12,631,498 2 ,797,836 Subtotal Non-Departmental $ 34,345,081 $ 25,888,302 $ 26,534,248 $ 19,222,213

TOTAL NON-DEPARTMENTAL

Salaries a nd B enefits $ 1 ,950,617 $ 1 ,960,907 $ 2 ,611,000 $ 4 ,859,345 Maintenance and Operations 7,952,067 9,070,177 11,291,750 1 1,565,032 Fixed Assets 2 4,442,397 14,857,218 12,631,498 2 ,797,836

Total Non-Departmental $ 34,345,081 $ 25,888,302 $ 26,534,248 $ 19,222,213 217City of Costa Mesa, California
non-
departMental
267
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Expense by Account
FY 22-23
Actuals
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
NON-DEPARTMENTAL BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries & Wages $ - $ - $ - $ 1 ,97 7, 205 Retirement 60,000 60,000 151,000 4 22,140
City Contrib - Retiree Medical 1 ,890,617 1,900,907 2 ,460,000 2 ,460,000 Subtotal Salaries & Benefits $ 1,950,617 $ 1,960,907 $ 2,611,000 $ 4,859,345

Costa Mesa City CouncilMay 13, 2025

Costa Mesa City Council
May 13, 2025