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
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
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