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
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
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
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
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%
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% 5City of Costa Mesa, California