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
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
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