8. Proposed Budget FY 2025-26 — Costa Mesa City Council, May 13, 2025 (part 2 of 2)

The project will enhance the safety and accessibility for pedestrians crossing the intersection of Center Street and Placentia Avenue and is consistent with the City's goals of enhancing safety and accessibility for all users. The project will also evaluate options and may implement improvements to increase the parking supply in an area that is heavily parking impacted. For the 2025-26 fiscal year, funding for the design and community outreach is included. Construction funding will be requested in 2026-27 fiscal year.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Traffic Impact Fee Fund
Gas Tax (RMRA) Fund
Capital Improvement Fund
Measure M2 Fairshare Fund
Total Funding Sources
None
261City of Costa Mesa, California
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Citywide Neighborhood Traffic Improvements Item No. 18
Type Transportation CIP Project No. 300163
Department: Public Works Dept's Priority #: (? of ?) District No. All Category: Project Status:

Project
Description:

Project
Justification:
2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ 2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ Funds Expended to Date: -$ Total Estimated Project Cost: 600,000$ Location: Citywide Maintenance Cost Impact Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19300-30241-300163

CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted amounts are included below.

This project includes ongoing citywide implementation of neighborhood traffic improvements including signs, approved speed humps, flashing beacons, vehicle speed feedback signs, and other improvements to enhance the neighborhood character.

The project will enhance citywide neighborhood character and improve neighborhood traffic circulations for all modes of transportation.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
262 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
Clean Mobility Options Program - On-Demand Transit Services Item No. 19 Type Transportation CIP Project No. 300186
Department: Public Works Dept's Priority #: (? of ?) District No. 4,5,6 Category: Project Status:

Project
Description:

Project
Justification:
2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 500,000$ 500,000$ 800,000$ -$ -$ -$ -$ 1,800,000$ 500,000$ 500,000$ 800,000$ -$ -$ -$ -$ 1,800,000$ 2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
500,000$ 500,000$ 800,000$ -$ -$ -$ -$ 1,800,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 500,000$ 500,000$ 800,000$ -$ -$ -$ -$ 1,800,000$ Funds Expended to Date: -$ Total Estimated Project Cost: 1,800,000$ Location: Districts 4, 5, 6 Maintenance Cost Impact Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-232-19300-30241-300186

CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
This project will provide funds to create and operate an “on-demand” transit services with an all-electric vehicle fleet to primarily disadvantaged and low-income communities west of Newport Boulevard. The service area in Costa Mesa will include key destinations including healthcare, transportation hubs, grocery, senior living facilities, and other destinations. The proposed initial operating plan would have a total of three electric vehicles operating up to 10 hours per day, 7 days a week, with adjustments made based on feedback from the community and service data to best align with the needs of the community.

The CMO Pilot Program is a statewide initiative that provides voucher-based funding for zero-emission carsharing, innovative transit services, and on-demand ride services in California’s historically underserved communities. The City received $1.5 million in funding to create and implement an on-demand shuttle pilot program for areas designated as Disadvantaged or Low-Income to provide transit connections to OCTA bus routes, grocery stores, shopping, and job centers in Costa Mesa.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Blank Grant 10
Total Funding Sources
None
263City of Costa Mesa, California
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Fairview Road Active Transportation Improvements - Fair Drive to Adams Avenue Item No. 20 Type Transportation CIP Project No. 300187
Department: Public Works Dept's Priority #: (? of ?) District No. 3 Category: Project Status:

Project
Description:

Project
Justification:
2024-25 and
Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
-$ -$ -$ -$ -$ -$ -$ 300,000$ -$ -$ -$ -$ -$ -$ 300,000$ 1,999,000$ -$ -$ -$ -$ -$ 1,999,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 300,000$ 1,999,000$ -$ -$ -$ -$ -$ 2,299,000$ 2024-25 and
Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
120,000$ -$ -$ -$ -$ -$ 120,000$ 24,000$ -$ -$ -$ -$ -$ -$ 24,000$ 100,000$ 120,000$ -$ -$ -$ -$ -$ 220,000$ 176,000$ 1,759,000$ -$ -$ -$ -$ -$ 1,935,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 300,000$ 1,999,000$ -$ -$ -$ -$ -$ 2,299,000$ Funds Expended to Date: -$ Total Estimated Project Cost: 2,299,000$ Location: District 3 Maintenance Cost Impact Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-214-19300-30225-300187
500000-401-19300-30225-300187
500000-416-19300-30225-300187
500000-230-19300-30225-300187

CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
The project will design and construct active transportation improvements along Fairview Road from Adams Avenue to Fair Drive.

Proposed improvements include improved bicycle facilities, green bicycle conflict zone striping, high visibility pedestrian crossings, pedestrian upgrades, transit stop improvements and traffic signal modifications.

The City received a competitive federal grant for construction funds of this project. This project is in accordance with the City's General Plan and the Active Transportation Plan. The project is in the design phase. The project will improve pedestrian and bicycle mobility and access in the area.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Traffic Impact Fee Fund
Capital Improvement Fund
Measure M2 Fairshare Fund
Federal Grant
Total Funding Sources
None
264 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
New Sidewalk/Missing Link Program Item No. 21
Type Transportation CIP Project No. 500009
Department: Public Works Dept's Priority #: 3 of 7 District No. All Category: Project Status:

Project
Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19200-30130-500009

CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted amounts are included below.

This program includes the construction of new sidewalk at locations where short segments are missing.

This program allows for the construction of new sidewalk mid-block where short segments are missing to provide a continuous path of travel or for entire blocks at or near high priority areas, such as around schools, hospitals, convalescent homes, public facilities, bus routes, and major highways.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Total Funding Sources
None
265City of Costa Mesa, California
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Pedestrian Safety Festival Item No. 22
Type Transportation CIP Project No. 202604
Department: Public Works Dept's Priority #: (? of ?) District No. 5 Category: Project Status:

Project
Description:

Project
Justification:
2024-25 and
Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 400,000$ -$ -$ -$ -$ -$ 400,000$ -$ 400,000$ -$ -$ -$ -$ -$ 400,000$ 2024-25 and
Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
400,000$ -$ -$ -$ -$ -$ 400,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 400,000$ -$ -$ -$ -$ -$ 400,000$ Funds Expended to Date: -$ Total Estimated Project Cost: 400,000$ Location: District 5 Maintenance Cost Impact Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-230-19300-30225-202604

CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding New Project
The project will develop and implement a Pedestrian Safety Festival that will include a temporary weekend closure of the 750’ stretch of Harbor Boulevard between Newport Boulevard and West 19th Street to automobiles. The festival which will occur on 4 weekends over the course of one year will open the space to pedestrians, bicyclists, and other non-automobile users in a plaza-like space that showcases the potential of the primary corridor in Costa Mesa’s central business district to be thought of as a space for all people including those outside of cars. The festival will include various activities and a primary focus on the importance of pedestrian safety.

The project encourages non-automobile mobility in the community and improves safety for pedestrians and bicyclists. This project will be funded by a United States Department of Transportation (USDOT) Safe Roads and Streets for All (SS4A) Grant.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Federal Grant
Total Funding Sources
None
266 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
Priority Sidewalk Repair Item No. 23
Type Transportation CIP Project No. 500017
Department: Public Works Dept's Priority #: 2 of 7 District No. All Category: Project Status:

Project
Description:

Project
Justification:
2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
-$ - $ - $ - $ - $ - $ -$
-$ - $ - $ - $ - $ - $ -$
65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$ -$ - $ - $ - $ - $ - $ -$
-$ - $ - $ - $ - $ - $ -$
-$ 65,000 $ 65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$ 2024-25
and Prior
Proposed
2025-26 2026-27 2027-28 2028-29 2029-30 Future Total
65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 65,000 $ 65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$ Funds Expended to Date: -$ Total Estimated Project Cost: 390,000$ Location: Citywide Maintenance Cost Impact Description:

Annual Cost Impact: -$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19200-30130-500017

CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted amounts are included below.

This project is an ongoing maintenance program to remove and replace damaged curb, gutter, and sidewalk.

A sidewalk maintenance program is essential to remove and replaced damaged curb, gutter, and sidewalk. This program is intended to provide funds to repair the damaged concrete improvements within the City right-of-way. These funds will be used to perform the necessary parkway repairs where staff has been directed to remove trees by the Parks & Community Services Commission (PACS). Additionally, ADA accessibility ramps are constructed as staff receives individual requests.

Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Total Funding Sources
None
267City of Costa Mesa, California
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FY 2025-26
1 1 City Hall - HVAC Retrofit Project -$
1 2 Citywide - Community Choice Energy Study -$
1 3 Citywide - Costa Mesa Green Business Program -$
1 4 Citywide - Drought Resistant Landscape and Vegetation Replacement -$ 1 5 Citywide - Energy Efficiency Projects -$
1 6 Fire Stations - EV Solar and Power Stations -$
1 7 Various Facilities - Electric Vehicle Charging Stations -$ 1 TOTAL ENERGY & SUSTAINABILITY -$
1 Next Category
1 8 Balearic Center - ADA Upgrades (Exterior Restrooms) -$ 1 9 Balearic Center - Fire Protection Sprinklers -$
1 10 Balearic Center - Install New HVAC Unit -$
1 11 Bridge Shelter - HVAC Automation -$
1 12 Building Modification Projects 150,000$
1 13 City Hall - 1st Floor Restroom and ADA Improvements -$ 1 14 City Hall - 5th Floor Air Handler Replacement -$
1 15 City Hall - 5th Floor Office Remodel -$
1 16 City Hall - All Doors Lock Replacement and Re-Key -$ 1 17 City Hall - Breezeway Roof -$
1 18 City Hall - Cast Iron Drain Repipe -$
1 19 City Hall - Chillers -$
1 20 City Hall - Curtain and Window Improvements (1 floor per year) -$ 1 21 City Hall - Dampers -$
1 22 City Hall - Heater(s) Replacement -$
1 23 City Hall - Information Technology Server Room A/C -$ 1 24 Civic Center - Miscellaneous Repairs 50,000$
1 25 Corp Yard - Construction of Breakroom and Additional Office Spaces -$ 1 26 Corp Yard - Equipment Maint. - Bay Doors and Vehicle Hoist Replace -$ 1 27 Corp Yard - Fleet Extend Bay #2 on North Side of Building for Fire Apparatus -$ 1 28 Corp Yard - Fleet Shop Doors -$
1 29 Corp Yard - Industrial Maintenance Shelter -$
1 30 Corp Yard - Old Facility Perimeter Concrete Improvements -$ 1 31 Costa Mesa Country Club Grounds Improvements -$
1 32 Costa Mesa Country Club Modernization -$
1 33 Costa Mesa Housing James / 18th Street Property Improvements -$ 1 34 Development Services Workstations -$
1 35 Donald Dungan Library HVAC Automation and Remote Access -$ 1 36 Donald Dungan Library Watt Stopper Lighting Control Replacement -$ 1 37 Downtown Aquatic Center Pool Gutter Grates -$
1 38 Downtown Recreation Center Flat Mineral Roof Replacement -$ Category/Project Title

ENERGY & SUSTAINABILITY

FACILITIES
All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 268 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
FY 2026-27 FY 2027-28 FY 20 28-29 FY 2029-30 Future Total -$ -$ 600,000$ 600,000$ 600,000$ 1,800,000$ -$ -$ 150,000$ -$ -$ 150,000$ -$ -$ 50,000$ 50,000$ 200,000$ 300,000$ -$ -$ 200,000$ 200,000$ 600,000$ 1,000,000$ -$ -$ 100,000$ 100,000$ 300,000$ 500,000$ -$ -$ 150,000$ -$ -$ 150,000$ -$ -$ 150,000$ 150,000$ 150,000$ 450,000$ -$ -$ 1,400,000$ 1,100,000$ 1,850,000$ 4,350,000$ -$ -$ -$ -$ 150,000$ 150,000$ -$ -$ -$ -$ 160,000$ 160,000$ -$ -$ -$ -$ 350,000$ 350,000$ -$ -$ -$ 165,000$ -$ 165,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,150,000$ -$ -$ -$ -$ 750,000$ 750,000$ -$ -$ 140,000$ -$ -$ 140,000$ -$ -$ -$ -$ 400,000$ 400,000$ -$ -$ -$ 100,000$ -$ 100,000$ -$ -$ -$ -$ 245,000$ 245,000$ -$ -$ -$ -$ 254,019$ 254,019$ -$ -$ 250,000$ -$ -$ 250,000$ -$ -$ -$ -$ 550,000$ 550,000$ -$ -$ 50,000$ -$ -$ 50,000$ -$ -$ 350,000$ -$ -$ 350,000$ -$ -$ -$ -$ 255,000$ 255,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 800,000$ -$ -$ -$ -$ 250,000$ 250,000$ 110,000$ -$ -$ -$ -$ 110,000$ -$ -$ -$ 50,000$ 400,000$ 450,000$ -$ -$ -$ -$ 300,000$ 300,000$ -$ -$ -$ -$ 60,000$ 60,000$ -$ -$ -$ -$ 150,000$ 150,000$ -$ -$ 300,000$ 300,000$ -$ 600,000$ -$ -$ -$ -$ 4,000,000$ 4,000,000$ -$ -$ -$ -$ 500,000$ 500,000$ -$ -$ -$ -$ 100,000$ 100,000$ -$ -$ -$ -$ 198,000$ 198,000$ -$ -$ -$ -$ 135,000$ 135,000$ -$ -$ -$ -$ 100,000$ 100,000$ -$ -$ -$ -$ 297,000$ 297,000$

CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2025-26 Through Fiscal Year 2029-2030 All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 269City of Costa Mesa, California
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FY 2025-26 Category/Project Title
1 39 Downtown Recreation Center Lighting Upgrade -$
1 40 Downtown Recreation Center Rooftop Heater Only Replacement -$ 1 41 Fire Department Expansion of Two CRR Offices Into Three Offices -$ 1 42 Fire Station 2 Reconstruction 12,000,000$
1 43 Fire Station 3 Apparatus Door Replacement -$
1 44 Fire Station 3 HVAC Rooftop Replacement -$
1 45 Fire Station 4 Door Conversion -$
1 46 Fire Station 4 Living Quarters Reconstruction -$
1 47 Fire Station 5 Rollup Doors and Operators Replacement -$ 1 48 Fire Station 6 Front Sectional Doors and Operators Replacement -$ 1 49 Fire Station 6 Repair Perimeter Walls -$
1 50 Fire Stations - Minor Projects at Various Fire Stations 50,000$ 1 51 Mesa Verde Library - ADA Compliance Improvements -$ 1 52 Mesa Verde Library - HVAC Replacement -$
1 53 Mesa Verde Library - Roof Replacement -$
1 54 Norma Hertzog Community Center - HVAC Automation and Remote Access -$ 1 55 Norma Hertzog Community Center - Watt Stopper Lighting Control Replacement -$ 1 56 Police Department - Chillers Replacement -$
1 57 Police Department - Emergency Communications Facility Improvements -$ 1 58 Police Department - Emergency Communications Roof Replacement -$ 1 59 Police Department - Emergency Operations Center Equipment Update -$ 1 60 Police Department - Exhaust Fans -$
1 61
Police Department - Facility Expansion and Reconfiguration for Real-Time Crime Center (RTCC) -$
1 62 Police Department - Locker Room Remodel/HVAC -$
1 63 Police Department - Main Floor Breakroom Remodel -$ 1 64 Police Department - Property & Evidence Storage - 3175 Airway Ave. -$ 1 65 Police Department - Weather Proofing -$
1 66 Police Department - Westside Sub Station Renovation -$ 1 67 Public Works General Services Workstations -$
1 68 Senior Center - Generator -$
1 69 Senior Center Facility Improvements -$
1 70 Senior Center Lighting Control Replacement -$
1 71 Various Facilities - HVAC Replacement Program -$
1 72 West Side Substation HVAC Replacement -$
1 73 West Side Substation Roof Replacement -$
1 TOTAL FACILITIES 12,250,000$
1 Next Category
1 74 Balearic Community Center Tot Lot Playground Maintenance -$ 1 75 Bark Park Turf Renovation -$
PARKS
FACILITIES (continued)
All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 270 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
FY 2026-27 FY 2027-28 FY 20 28-29 FY 2029-30 Future Total

CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2025-26 Through Fiscal Year 2029-2030 -$ -$ -$ -$ 200,000$ 200,000$ -$ -$ -$ -$ 126,000$ 126,000$ -$ -$ -$ -$ 300,000$ 300,000$ -$ -$ -$ -$ -$ 12,000,000$ -$ -$ -$ -$ 75,000$ 75,000$ -$ -$ -$ -$ 360,000$ 360,000$ -$ -$ -$ -$ 98,000$ 98,000$ -$ -$ -$ -$ 8,000,000$ 8,000,000$ -$ -$ -$ -$ 84,000$ 84,000$ -$ -$ -$ -$ 55,000$ 55,000$ -$ -$ -$ 100,000$ 100,000$ 200,000$ 150,000$ 100,000$ 100,000$ 100,000$ -$ 500,000$ -$ -$ -$ -$ 550,000$ 550,000$ -$ -$ -$ -$ 197,000$ 197,000$ -$ -$ -$ -$ 397,000$ 397,000$ -$ -$ -$ -$ 105,000$ 105,000$ -$ -$ -$ -$ 97,000$ 97,000$ -$ -$ 500,000$ -$ -$ 500,000$ -$ 500,000$ -$ -$ -$ 500,000$ -$ 425,000$ -$ -$ -$ 425,000$ -$ -$ 300,000$ -$ -$ 300,000$ -$ -$ -$ -$ 185,000$ 185,000$ -$ -$ -$ -$ 300,000$ 300,000$ -$ -$ -$ -$ 400,000$ 400,000$ -$ -$ -$ -$ 100,000$ 100,000$ -$ -$ 185,000$ 1,500,000$ -$ 1,685,000$ -$ -$ -$ -$ 400,000$ 400,000$ -$ -$ -$ -$ 4,000,000$ 4,000,000$ -$ -$ -$ -$ 150,000$ 150,000$ -$ -$ -$ -$ 400,000$ 400,000$ -$ 250,000$ 250,000$ 250,000$ 250,000$ 1,000,000$ -$ -$ -$ -$ 275,000$ 275,000$ -$ 150,000$ 150,000$ 150,000$ 1,000,000$ 1,450,000$ -$ -$ -$ -$ 265,000$ 265,000$ -$ -$ -$ -$ 298,000$ 298,000$ 610,000$ 1,775,000$ 2,925,000$ 3,065,000$ 28,721,019$ 49,346,019$ -$ -$ -$ -$ 250,000$ 250,000$ -$ -$ -$ -$ 530,000$ 530,000$ All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 271City of Costa Mesa, California
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FY 2025-26 Category/Project Title
1 76 Bike Trail Lighting Cornerstone/Joann -$
1 77 Butterfly Gardens -$
1 78 Citywide Tree Maintenance (in Public Right-of-Way) 200,000$ 1 79 Estancia Park Covered Picnic Shelters/Pavillions -$ 1 80 Fairview Park - Asphalt Trail Rehabilitation -$
1 81 Fairview Park - Educational Hubs and Signage -$
1 82 Fairview Park - Fencing, Signage, and Trail Restoration -$ 1 83 Fairview Park - Mesa Restoration & Cultural Resource Preservation CA-ORA-58 -$ 1 84 Fairview Park - Replace Service Road Asphalt -$
1 85 Fairview Park Master Plan Implementation -$
1 86 Gisler Park - Light Poles Replacement -$
1 87 Harper Park - Playground Replacement -$
1 88 Jack Hammett Sports Complex - Field Restoration 100,000$ 1 89 Marina View Park Playground Replacement -$
1 90 Moon Park - Replace Existing Playground Equipment (2 areas) -$ 1 91 Neth Park Sculpture Garden -$
1 92 Park Parking Lot and Playground Rehabilitation 100,000$ 1 93 Park Security Lighting Replacement 75,000$
1 94 Park Sidewalk Replacement 75,000$
1 95 Shalimar Park Expansion -$
1 96 Shiffer Park - Replace Existing Playground Equipment (2 Areas) -$ 1 97 Shiffer Park - Restroom Improvements -$
1 98 Skate Park Parking Lot and Parking Spaces Expansion -$ 1 99 TeWinkle Park - Amphitheater -$
1 100 TeWinkle Park Athletic Complex Drainage Improvements -$ 1 101 Tree Planting and Small Tree Care -$
1 102 Various Parks - Rainbird Irrigation Controller Replacement -$ 1 103 Victoria Corridor Park Development -$
1 104 Wakeham Park - Playground and Planter Improvements -$ 1 105 Westside Park Development -$
1 TOTAL PARKS 550,000$
1 Next Category
1 106 Arlington Dr. at Newport Blvd. - Streetscape Improvements -$ 1 107 Arlington Drive - Bark Park Parking Lot Landscape Improvements -$ 1 108 Fair Drive - Civic Center -$
1 109 Gisler Avenue - Bike Trail Landscape -$
1 110 Gisler Avenue - Landscape Improvements -$
1 111 Newport Boulevard Landscape Improvements - 19th St. to Bristol St. -$ 1 112 Newport Boulevard Landscape Improvements - S/O 17th Street -$ 1 TOTAL PARKWAY & MEDIANS -$

PARKWAY & MEDIANS
PARKS (continued)
All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 272 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
FY 2026-27 FY 2027-28 FY 20 28-29 FY 2029-30 Future Total

CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2025-26 Through Fiscal Year 2029-2030 -$ -$ -$ -$ 400,000$ 400,000$ -$ 50,000$ 50,000$ 50,000$ -$ 150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$ -$ -$ -$ -$ 75,000$ 75,000$ -$ -$ 200,000$ -$ -$ 200,000$ -$ -$ 88,000$ -$ -$ 88,000$ -$ -$ 75,000$ 75,000$ 75,000$ 225,000$ -$ -$ -$ -$ 8,000,000$ 8,000,000$ 200,000$ -$ -$ 200,000$ -$ 400,000$ -$ -$ 150,000$ 150,000$ 150,000$ 450,000$ -$ 95,000$ -$ -$ -$ 95,000$ -$ -$ 250,000$ -$ -$ 250,000$ -$ -$ -$ -$ -$ 100,000$ -$ -$ 275,000$ -$ -$ 275,000$ -$ -$ 350,000$ -$ -$ 350,000$ -$ -$ -$ 400,000$ -$ 400,000$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 650,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ 975,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 450,000$ 350,000$ -$ -$ -$ 3,500,000$ 3,850,000$ -$ -$ -$ -$ 350,000$ 350,000$ -$ -$ -$ -$ 150,000$ 150,000$ 40,000$ -$ 160,000$ -$ -$ 200,000$ -$ -$ -$ -$ 1,200,000$ 1,200,000$ -$ -$ 200,000$ -$ -$ 200,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 750,000$ -$ -$ 100,000$ -$ -$ 100,000$ -$ 300,000$ 300,000$ 300,000$ 300,000$ 1,200,000$ -$ -$ -$ -$ 350,000$ 350,000$ -$ -$ -$ -$ 12,000,000$ 12,000,000$ 1,265,000$ 1,070,000$ 2,823,000$ 1,800,000$ 28,355,000$ 35,863,000$ -$ -$ -$ -$ 180,000$ 180,000$ -$ -$ -$ -$ 150,000$ 150,000$ -$ -$ 160,000$ -$ -$ 160,000$ -$ -$ -$ -$ 165,000$ 165,000$ -$ -$ -$ -$ 350,000$ 350,000$ -$ -$ -$ -$ 1,100,000$ 1,100,000$ -$ -$ -$ 25,000$ 250,000$ 275,000$ -$ -$ 160,000$ 25,000$ 2,195,000$ 2,380,000$ All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 273City of Costa Mesa, California
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FY 2025-26 Category/Project Title
1 Next Category
1 113 Brentwood Avenue - Storm Drain System -$
1 114 Cherry Lake Storm Drain System - Phase I, II & III -$ 1 115 Cherry Lake Storm Drain System - Phase IV & V -$
1 116 Citywide Alley Improvements -$
1 117 Citywide Storm Drain Improvements -$
1 118 Citywide Street Improvements 4,100,000$
1 119 Citywide Street Sign Replacement -$
1 120 Harbor Boulevard Rehabilitation Project (RMRA) 2,951,612$ 1 121 Parkway & Medians Improvement Program 125,000$
1 122 Water Quality Improvement Project -$
1 123 Westside Restoration Project -$
1 124 Westside Storm Drain Improvements -$
1 125 Westside Street Improvements - Wilson Street 230,000$ 1 TOTAL STREETS 7,406,612$
1 Next Category
1 126 Adams Avenue Active Transportation Improvements - Multipurpose Trails 4,223,000$ 1 127 Adams Avenue Bicycle Facility Project from Fairview to Harbor 850,000$ 1 128 Airport Channel / Delhi Channel Multi-Use Trail -$ 1 129 Baker - Coolidge Ave Traffic Signal Modifications -$ 1 130 Bicycle and Pedestrian Infrastructure Improvements 250,000$ 1 131 Bristol St. / Baker St. - Intersection Improvement (Add EBT, WBT) -$ 1 132 Bristol St. / I-405 NB - Ramps (Add WBR) -$
1 133 Bristol St. / Paularino Ave. (Add 2nd WBL) -$
1 134 Bristol St. / Sunflower Ave. - Intersection Improvement (Add 3rd NBL) -$ 1 135 Bristol Street (Bear St. to Santa Ana Av.) - Bicycle Facility -$ 1 136 Bus Shelter Improvements -$
1 137 Center Street Pedestrian Crossing and Circulation Improvements 50,000$ 1 138 Citywide Bicycle Rack Improvements -$
1 139 Citywide Neighborhood Traffic Improvements 100,000$ 1 140 Citywide Traffic Signal Improvements -$
1 141 Clean Mobility Options Program - On-Demand Transit Services 500,000$ 1 142 College Avenue Parking and Circulation Improvements -$ 1 143 Costa Mesa ITS Improvements (Communications, Central Sys. CCTV) -$ 1 144 E. 17th St. / Irvine Ave. - Intersection Improvement (Add SBR, EBR) -$ 1 145 Eastside Traffic Calming (Cabrillo St., 18th St., 22nd St.) -$ 1 146 Fairview Channel Trail - Placentia Ave (n/o park) to Placentia Ave (s/o park) -$ 1 147 Fairview Road Active Transportation Improvements - Fair Drive to Adams Avenue 1,999,000$

STREETS

TRANSPORTATION
All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 274 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
FY 2026-27 FY 2027-28 FY 20 28-29 FY 2029-30 Future Total

CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2025-26 Through Fiscal Year 2029-2030 -$ -$ -$ -$ 793,040$ 793,040$ -$ -$ -$ -$ 2,721,600$ 2,721,600$ -$ -$ -$ -$ 2,009,360$ 2,009,360$ 650,000$ -$ 600,000$ -$ -$ 1,250,000$ -$ -$ -$ -$ 15,000,000$ 15,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 15,000,000$ 39,100,000$ 50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$ -$ -$ -$ -$ -$ 2,951,612$ 200,000$ 175,000$ 175,000$ 175,000$ 175,000$ 1,025,000$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 400,000$ -$ 250,000$ 250,000$ 250,000$ 250,000$ 1,000,000$ -$ -$ 2,000,000$ 2,000,000$ 4,000,000$ 8,000,000$ -$ -$ -$ -$ -$ 230,000$ 5,900,000$ 5,575,000$ 8,175,000$ 7,575,000$ 40,049,000$ 74,680,612$ 4,777,000$ -$ -$ -$ -$ 9,000,000$ -$ -$ -$ -$ -$ 850,000$ -$ -$ -$ -$ 2,540,000$ 2,540,000$ -$ -$ -$ -$ 300,000$ 300,000$ 250,000$ 250,000$ 250,000$ 100,000$ 100,000$ 1,200,000$ -$ -$ -$ -$ 962,500$ 962,500$ -$ -$ -$ -$ 90,000$ 90,000$ -$ -$ -$ -$ 300,210$ 300,210$ -$ -$ -$ -$ 1,130,000$ 1,130,000$ -$ -$ -$ -$ 525,000$ 525,000$ -$ 150,000$ 100,000$ 50,000$ -$ 300,000$ 500,000$ -$ -$ -$ -$ 550,000$ -$ 50,000$ 25,000$ 25,000$ 25,000$ 125,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 750,000$ 800,000$ -$ -$ -$ -$ 1,300,000$ -$ 125,000$ -$ -$ -$ 125,000$ -$ 250,000$ 250,000$ 250,000$ 250,000$ 1,000,000$ -$ -$ -$ -$ 800,000$ 800,000$ -$ -$ -$ -$ 2,200,000$ 2,200,000$ -$ -$ -$ -$ 1,080,000$ 1,080,000$ -$ -$ -$ -$ -$ 1,999,000$ All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 275City of Costa Mesa, California
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FY 2025-26 Category/Project Title
1 148 Fairview Road. / Wilson St. - Improvements (Add EBT, WBT) -$ 1 149 Gisler Ave Class IV Cycle Tracks from Gibraltar Ave to Harbor Blvd -$ 1 150 Gisler Ave Multi-use Trail from Gisler Ave Class II facility to Fairview Rd -$ 1 151 Greenville-Banning Channel Phase 1 (Sunflower Ave to South Coast Drive) -$ 1 152 Greenville-Banning Channel Phase 2 (Santa Ana River Trail to South Coast Dr.) -$ 1 153 Harbor Blvd. / Adams Ave. - Intersection Improvements (Add NBL, NBR) -$ 1 154 Harbor Blvd. / Gisler Ave. - Intersection Improvements (Add SBR) -$ 1 155 Harbor Blvd. / MacArthur - Bus Turnout -$
1 156 Harbor Blvd. / South Coast Dr. - Intersection Improvement (Add EBR) -$ 1 157 Harbor Blvd. / Sunflower Ave. - Intersection Improvement (Add EBR, WBR) -$ 1 158 Hyland Ave. / I-405 NB Ramp & South Coast Drive (Add 2nd WBT) -$ 1 159 Junipero -$
1 160 Mesa Drive and Santa Ana Ave Bicycle Facility Improvement -$ 1 161 Mesa Verde Drive East/ Peterson Place Class II Bicycle Facility -$ 1 162 New Sidewalk/Missing Link Program 100,000$
1 163 Newport Blvd. / 17th St. (Add NBR) -$
1 164 Newport Blvd. Northbound at Del Mar (Add WBTR) -$ 1 165 Newport Blvd. Northbound/22nd St. (Add WBTR, convert NBT to NBTR) -$ 1 166 Newport Blvd. Southbound at Fair Dr. (Add 2nd SBR) -$ 1 167 Orange Coast College West Bicycle Trail -$
1 168 Paularino Channel - Multipurpose Trail -$
1 169 Pedestrian Safety Festival 400,000$
1 170 Placentia Av. / 19th St. (Add SBR) -$
1 171 Placentia Av. / 20th St. HAWK Signal -$
1 172 Placentia Ave Multi-Use Path from Joann Trail to Estancia High School -$ 1 173 Priority Sidewalk Repair 65,000$
1 174 Santa Ana / Delhi Channel Multi-Use Trail from Santa Ana Ave to east City boundary -$ 1 175 Signal Modernization for Systemic Multi-Modal Safety Improvements -$ 1 176 SR-55 Frwy. N/B / Baker St. - Intersection Improvement (Add NBL, EBL) -$ 1 177 SR-55 Frwy. N/B / Paularino Ave. - Intersection Improvement (Add WBR) -$ 1 178 SR-55 Frwy. S/B / Baker St. - Intersection Improvement (Add SBR) -$ 1 179 SR-55 Frwy. S/B / Paularino Ave. - Intersection Improvement (Add SBR) -$ 1 180 Superior Av. / 17th St. (Convert WBT to WBTL, NBR) -$ 1 181 Susan Street Multi-Use Path from I-405 to South Coast Drive -$ 1 182 West 17th St. Widening - (Newport Boulevard to Placentia Avenue) -$ 1 183 Wilson Street (Fairview Rd. to Santa Ana Av.) - Bicycle Facility -$ 1 184 Wilson Street Widening - from College Ave. to Fairview Rd. -$ 1 TOTAL TRANSPORTATION 8,537,000$
1 Next Category
28,743,612$ Total Five-Year Capital Improvement Projects TRANSPORTATION (continued)
All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 276 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
FY 2026-27 FY 2027-28 FY 20 28-29 FY 2029-30 Future Total

CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2025-26 Through Fiscal Year 2029-2030 -$ -$ -$ -$ 1,525,000$ 1,525,000$ -$ -$ -$ -$ 200,000$ 200,000$ -$ -$ -$ -$ 400,000$ 400,000$ -$ -$ -$ -$ 870,000$ 870,000$ -$ -$ -$ -$ 3,280,000$ 3,280,000$ -$ -$ -$ -$ 6,000,000$ 6,000,000$ -$ -$ -$ -$ 4,895,000$ 4,895,000$ -$ -$ -$ -$ 396,000$ 396,000$ -$ -$ -$ -$ 2,167,200$ 2,167,200$ -$ -$ -$ -$ 920,000$ 920,000$ -$ -$ -$ -$ 863,000$ 863,000$ 500,000$ -$ -$ -$ -$ 500,000$ -$ -$ -$ 1,200,000$ -$ 1,200,000$ -$ -$ 400,000$ -$ -$ 400,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$ -$ -$ -$ -$ 500,000$ 500,000$ -$ -$ -$ -$ 132,000$ 132,000$ -$ -$ -$ -$ 15,000$ 15,000$ -$ -$ -$ -$ 800,000$ 800,000$ -$ -$ -$ -$ 760,000$ 760,000$ -$ -$ -$ -$ 4,500,000$ 4,500,000$ -$ -$ -$ -$ -$ 400,000$ -$ -$ -$ -$ 386,000$ 386,000$ -$ 40,000$ 260,000$ -$ -$ 300,000$ -$ 200,000$ -$ -$ -$ 200,000$ 65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$ -$ -$ -$ -$ 540,000$ 540,000$ -$ 300,000$ 300,000$ 300,000$ 300,000$ 1,200,000$ -$ -$ -$ -$ 1,370,000$ 1,370,000$ -$ -$ -$ -$ 642,750$ 642,750$ -$ -$ -$ -$ 625,350$ 625,350$ -$ -$ -$ -$ 413,730$ 413,730$ -$ -$ -$ -$ 700,000$ 700,000$ -$ -$ -$ -$ 420,000$ 420,000$ -$ -$ -$ -$ 1,200,000$ 1,200,000$ -$ -$ -$ -$ 200,000$ 200,000$ -$ -$ -$ -$ 10,000,000$ 10,000,000$ 7,242,000$ 1,780,000$ 2,000,000$ 2,340,000$ 55,738,740$ 77,637,740$ 15,017,000$ 10,200,000$ 17,483,000$ 15,905,000$ 156,908,759$ 244,257,371$ All costs and projects for future FYs are estimates only and subject to change based on funding, health and safety, and community needs. Although the schedule spans five years and future, only FY 2025-26 is appropriated. 277City of Costa Mesa, California
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Proposed Budget for
Fiscal Year 2025-2026
City of Costa Mesa, California
Housing Authority

HOUSING

AUTHORITY
On January 1 7, 2 012, t he C ity C ouncil e stablished t he C osta M esa H ousing Au thority i n accordance w ith C alifornia Housing Authorities Law, Health, and Safety Code Section 34200, et seq. Also on that date by resolution, the City Council s elected t he H ousing Au thority t o serve a s the h ousing s uccessor a nd t o assume t he h ousing a ssets, duties, f unctions a nd o bligations o f the f ormer C osta M esa R edevelopment A gency ( Former A gency) a s of F ebruary 1, 2012. These actions occurred due to the mandatory dissolution of all California redevelopment agencies under the r equirements o f Division 24 , P arts 1 .8 and 1 .85 of the C alifornia H ealth a nd S afety C ode ( Dissolution L aw). T he Dissolution L aw s ets f orth t he p rocesses a nd o bligations o f all s uccessor a gencies. T hese e ntities a re s eparate from t he c ity ( or county) t hat f ormed t he f ormer a gency a nd c harged w ith w inding d own t he a ffairs o f former redevelopment agencies. Further, the Dissolution Law sets forth the functions, obligations and requirements of housing successors.

Section 3 4176.1 of the C alifornia H ealth a nd S afety C ode e stablishes c ertain l imitations o n expenditures b y housing successors. Thus, each fiscal year the Housing Authority’s funding is limited in two categories: (1) administrative costs, and (2) homelessness prevention and rapid rehousing.

The Behavioral Health Bridge Housing (BHBH) Program was created by Assembly Bill 179 (AB179), which allocated $1.5 b illion t o t he D epartment o f H ealth C are S ervices ( DHCS) f or a llocation t o c ounties t o s upport p lanning, implementation, and infrastructure costs for the CARE Act. The City was awarded BHBH funds in FY 2024-25 by the County to assist homeless individuals who are experiencing serious behavioral health conditions by providing temporary housing and support services.

Covenant Monitoring and Administration - 11500
Rental Rehabilitation — 20425
Offers d eferred l oans t o owner o f multi-family p roperties t o make i mprovements a nd r epair c ode v iolations. L oans were originated in the 1990s and deferred unless the owner sells transfers or defaults on the property.

Housing Authority Administration — 20600
Provides a dministration s upport s uch a s conducting r equired b oard m eetings, m aintaining fi nancial r ecords a nd preparing annual reports, etc.

Costa Mesa Family Village — 20620
Costa M esa F amily V illage i s a t hree-parcel, 7 2-unit m ulti-family r ental p roject, t o which t he H ousing Au thority holds t he g round l ease. T he 5 5-year g round l ease e xpires i n year 2 038. A nnual l ease p ayment i s the g reater of 8 percent of gross receipts or $108,000.

First Time Homebuyer Program — 20625
Offers d eferred l oans t o first t ime h omebuyers f or h ome p urchase i n the C ity. L oans w ere e xtended p rior t o year 2009 under various terms.

Habitat For Humanity — 20630
The H ousing Au thority h olds i nterest t o the l and u sed f or t he d evelopment o f five s ingle-family h omes b y Habitat f or Humanity i n 2 004. T he H ousing Au thority m aintains e nforceable c ovenants o n the p roperties. N o loan r epayment is required unless the owner defaults.

Single Family Rehabilitation Program — 20640
Offers d eferred l oans t o homeowners t o make h ome i mprovements a nd fi x c ode v iolations. T he l oans w ere extended in year 2009 and deferred until the property is sold or refinanced.

St. John Manor — 20650
St. J ohns M anor i s a 3 6-unit s enior r ental p roject. T he H ousing Au thority’s l oan t o this p roject w as p aid o ff i n Fiscal Year 2018-19.

Proposed Budget for
Fiscal Year 2025-2026
280 City of Costa Mesa, California
Costa Mesa Village — 20655
Costa M esa V illage i s a 9 6-unit s ingle r oom o ccupancy ( SRO) p roject j ointly f unded b y the C osta M esa H ousing Authority, O range C ounty H ousing Au thority a nd t he d eveloper. T he H ousing Au thority’s l oan t o this p roject w as paid off in Fiscal Year 2014-15.

Housing Development And Preservation Of Affordable Housing - 11500 James/West 18th Street Property — 20635
The J ames/West 1 8th P roperty i s four a ffordable h ousing p rojects w ith 3 0 rental u nits, o wned a nd o perated b y the Housing Authority. The Authority acquired the projects through a foreclosure process in Fiscal Year 2015-16.

Homeless Outreach And Bridge Shelter Operation - 14300
Homeless Outreach — 20605
Homeless Outreach’s primary activities are community outreach and working with various organizations and governmental a gencies t o identify h ousing s olutions f or C osta M esas h omeless p opulation. T he G eneral F und will p rovide f unding f or p rogram e xpenses i n excess o f the L ow a nd M oderate I ncome H ousing A sset F unds (LMIHAFs) $250,000 allowance for this category.

Bridge Shelter Operation — 20606
Another n ew c omponent t o the H ousing Au thority i s the o peration o f the C ity’s p ermanent b ridge s helter p rogram, which i s located a t 3175 Airway A venue. T his p rogram p rovides t ransitional h ousing a nd s upport s ervices f or up to 8 5 homeless a dults. B eginning i n fiscal y ear 2 024-25, t he c ities o f Costa M esa a nd N ewport B each e nter into a Memorandum of Understanding (MOU) to allocate 20 of the 85 shelter beds to Newport Beach’s use.

Behavioral Health Bridge Housing Program- 20670
The primary focus of the BHBH Program is to assist individuals experiencing homelessness who have serious behavioral health conditions that prevent them from accessing resources and securing permanent housing. A Memorandum of Understanding between the Orange County Health Care Agency (OCHCA) and the City of Costa Mesa was entered to establish BHBH services.

281City of Costa Mesa, California
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Budget Narrative
The F iscal Y ear 2 025-26 b udget f or t he H ousing Au thority i s a pproximately $ 5.6 m illion, a d ecrease o f $ 900,000, o r 15 percent, compared to the adopted budget for Fiscal Year 2024-25. With the expansion of a permanent homeless shelter facility, the City continues to grow its partnerships with the City of Newport Beach, and homeless services contractor M ercy H ouse a nd B racken’s K itchen, t o i ncrease t he n umber o f b eds a nd m eals t o b etter s erve t he people experiencing homelessness year round.

FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

REVENUES BY FUNDING SOURCE
Behavioral Health Services $ 9 72,051 $ 9 72,051 Costa Mesa Family Village Ground Lease $ 1 68,102 $ 1 20,000 1 50,000 200,000 James Street 2 48,386 2 50,000 2 50,000 2 50,000 Investment Income 38,282 23,400 3 1,550 -
Loan Repayments 2 16,065 6 ,000 2 00,000 390,000 RDA Loan Repayment from DOF (Annual ROPS) 25 8,209 381,141 - - State SB 2 Grant - 8 21,579 324,000 -
General Fund Contribution 1,638,708 1 ,264,993 1 ,264,993 1 ,264,993 Other Governmental Agencies 1,250,000 1 ,000,000 1 ,326,000 1,359,219 Donations 3 ,891 - - -
Use of Fund Balance - 3 01,364 1,549,646 8 34,559 Transfers in from (State Grants) 3 ,650,000 231,839 4 54,308 750,000 Total Housing Authority Revenues $ 7,471,643 $ 4,400,316 $ 6, 522,548 $ 6,020,822 FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget

EXPENSE CATEGORY BY PROGRAM
COVENANT MONITORING AND ADMINISTRATION - 11500

Rental Rehabilitation - 20450

Housing Authority Administration - 20600
Salaries a nd B enefits $ 6 7,6 45 $ 6 2,021 $ 10 6,347 $ 1 11,698 Maintenance and Operations 14,862 9,381 6 0,000 60,000 Subtotal Housing Authority Administration $ 82,507 $ 71,403 $ 166,347 $ 171,698

Costa Mesa Family Village - 20620
Maintenance and Operations $ - $ - $ 5 ,000 $ 5 ,000 Subtotal Costa Mesa Family Village $ - $ - $ 5,000 $ 5,000

First Time Homebuyer Program - 20625
Maintenance and Operations $ - $ - $ 1 1,000 $ 1 1,000 Subtotal First Time Homebuyer Program $ - $ - $ 11,000 $ 11,000

Proposed Budget for
Fiscal Year 2025-2026
282 City of Costa Mesa, California
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
COVENANT MONITORING AND ADMINISTRATION - 11500 (Continued) Habitat for Humanity - 20630
Maintenance and Operations $ 6 45 $ - $ 7 ,000 $ 7 ,000 Fixed Assets 46,231 5 0,854 - -
Subtotal Habitat for Humanity $ 46,876 $ 50,854 $ 7,000 $ 7,000

Single Family Rehabilitation Program - 20640
Maintenance and Operations $ 1 ,333 $ - $ 2 0,000 $ 2 0,000 Subtotal Single Family Rehabilitation Prog. $ 1,333 $ - $ 20,000 $ 20,000

St. John Manor - 20650
Maintenance and Operations $ - $ - $ 5 ,000 $ 5 ,000 Subtotal St. John Manor $ - $ - $ 5,000 $ 5,000

Costa Mesa Village - 20655
Maintenance and Operations $ - $ - $ 3 ,100 $ 3 ,100 Subtotal Costa Mesa Village $ - $ - $ 3,100 $ 3,100

Subtotal Covenant Monitoring and Admin. $ 130,716 $ 122,257 $ 217,447 $ 222 ,798

HOUSING DEVELOPMENT AND PRESERVATION OF AFFORDABLE HOUSING - 11500

James/West 18th Street Property - 20635
Salaries a nd B enefits $ 3 4,727 $ 4 0,107 $ 6 2,930 $ 6 5,226 Maintenance and Operations 1 64,440 262,122 202,500 $ 2 02,500 Fixed Assets - - 27,600 2 7,600
Subtotal James/West 18th Street Property $ 199,167 $ 302,229 $ 2 93,030 $ 2 95,326

HOMELESS OUTREACH AND BRIDGE SHELTER OPERATION - 11310|11500|14300|11100

CDBG-CV - 20435
Salaries a nd B enefits $ 7, 529 $ 1 ,136 $ - $ - Maintenance and Operations $ 4 97, 324 $ 1 70,027 $ - $ - Subtotal Homeless Outreach $ 5 04,852 $ 171,163 $ - $ -

Tenant Based Rental Assistance - 20448
Salaries a nd B enefits $ - $ - $ 2 92,978 $ 2 08,315 Subtotal Homeless Outreach $ - $ - $ 292,978 $ 208,315

Homeless Outreach - 20605 *
Salaries a nd B enefits $ 8 66,756 $ 1 ,145,954 $ 1 ,588,407 $ 1 ,535,536 Maintenance and Operations 5 0,036 6 3,659 108,243 10 8,243 Fixed Assets 300 - - -
Subtotal Homeless Outreach $ 917,093 $ 1,209,613 $ 1,696,650 $ 1,643,779

283City of Costa Mesa, California
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author I ty
FY 22-23
Actuals
FY 23-24
Adopted
Budget
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
Bridge Shelter Operation - 20606 10,701,004
Maintenance and Operations $ 2 ,064,021 $ 3 ,246,644 $ 2 ,678,553 $ 2 ,678,553 Fixed Assets - 3 3,233 - -
Subtotal Bridget Shelter Operation $ 2,064,021 $ 3,279,877 $ 2,678,553 $ 2,678,553

Behavioral Health Services - 20670 1,944,102
Salaries a nd B enefits $ - $ - $ 2 84,050 $ 2 84,050 Maintenance and Operations $ - $ - $ 6 88,001 $ 6 88,001 Subtotal Behavioral Health Services $ - $ - $ 972,051 $ 972,051

TOTAL HOUSING AUTHORITY

Salaries a nd B enefits $ 9 76,657 $ 1 ,249,219 $ 2, 334,712 $ 2, 204,825 Maintenance and Operations 2,792,661 3 ,751,833 3 ,788,397 3,788,397 Fixed Assets 4 6,531 84,087 27,600 2 7,600
Total Housing Authority $ 3,815,849 $ 5,085,139 $ 6,150,709 $ 6,020,822 Proposed Budget for
Fiscal Year 2025-2026
284 City of Costa Mesa, California
Appendix

APPENDIX

286 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
Governmental Funds
Governmental funds are used to account for most, if not all, of a government’s tax-supported activities. The general fund, special revenue funds, debt service funds, and capital projects funds are considered governmental funds.

General Fund – 101
The General Fund is the general operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. The Sales and Use Tax revenue from Proposition 172 are reflected in the General Fund summaries.

Special Revenue Funds
Special R evenue F unds a re u sed t o a ccount f or p roceeds o f s pecific s ources ( other t han f or m ajor c apital p rojects) that are legally restricted to expenditure for specified purposes.

Culture A rts Master P lan F und – 1 30:

Established to account for the receipt and disbursement directly related to efforts in coordinating, managing, and funding a ssociated w ith M easure Q , 0 .5% o f t he p roceeds o f t he 7 % t ax s et f orth i n s ub-sections ( c) a nd ( d) s hall be directed toward the implementation of the Culture and Arts Master Plan.

First Time Homebuyer P rogram Fund – 1 40:

Established to account for the receipt and disbursement directly related to efforts in coordinating, managing, and f unding a ssociated w ith M easure Q , 0 .5% o f t he p roceeds o f t he 7 % t ax s et f orth sh all b e d irected t oward t he implementation o f a fi rst t ime h omebuyer p rogram f or c urrent r esidents o f t he C ity, f ormer r esidents w ho w ere raised in the City, and/or whoever graduated from the Newport Mesa Unified School District.

Disaster Relief Fund – 150:

Established to account for appropriations directly related to efforts in coordinating, managing, and funding eligible response and recovery efforts associated with domestic major disasters and emergencies. This fund was triggered in F ebruary 2 020, w hen t he C ity fir st e xperienced C OVID r elated e vents. W hen t he C OVID e mergency d eclaration was enacted, this fund was expanded to track COVID related and OC protests expenditures by department.

Gas Tax Fund – 2 01:

Established to account for the receipt and disbursement of funds used for construction and maintenance of the road infrastructure in the City. Financing is provided by the City’s share of State gasoline taxes.

Air Quality Improvement Fund (AQMD) – 203:

Established to account for the City’s share of funds received under Health & Safety Code Section 44223 (AB 2766) to finance air pollution reduction programs consistent with the California Clean Air Act of 1988.

American Rescue P lan ( ARP) – 204:

The A merican R escue P lan i s t he fi rst p iece o f l egislation t hat a llows f or f ederal f unding t o b ackfill t he l oss o f revenues a nd r einstate r eductions t aken d ue t o t he p andemic. T he A RP a llotted $ 26.5 m illion t o t he C ity o f C osta Mesa, where the first half was disbursed in June 2021 and the other half was disbursed in June 2022.

Home P rogram Fund – 2 05:

Established to account for the receipt and disbursement of funds received under the Federal Home Investment Partnership Program of the Housing and Urban Development Department (HUD). These revenues must be expended for acquisition, rehabilitation, and new construction of rental housing. 287City of Costa Mesa, California
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Community D evelopment B lock Grant Fund (CDBG) – 2 07:

This fund accounts for revenues received from HUD. These revenues must be expended to accomplish one of the following o bjectives: e limination o f s lum o r b light, b enefit l ow a nd m oderate i ncome p ersons, o r t o m eet c ertain urgent community development needs.

Supplemental Law Enforcement Services Fund (SLESF) – 2 13:

Established to account for the receipt and disbursement of funds received under the state citizen’s option for the public safety (COPS) program allocated pursuant to government code section 30061 enacted by AB 3229, chapter 134 of the 1996 statutes. These COPS/SLESF funds are allocated based on population and can only be spent for “front line municipal police services” as per government code section 30061(C)(2).

Rental R ehabilitation P rogram Fund – 2 16:

Established to account for revenues received from HUD under section 17 of the U.S. Housing Act of 1937. These revenues must be expended to provide assistance to primarily rehabilitate privately-owned residential rental property.

Narcotics Forfeiture F und – 2 17:

Established to account for the receipt and disbursement of narcotic forfeitures received from the county, state, and federal pursuant to section 11470 of state health and safety code as well as federal statute 21 U.S.C section 881.

Office O f T raffic S afety Fund – 220:

Established to account for the receipt and disbursement of state money received from the office of traffic safety.

Funds are restricted for projects utilized to enhance traffic safety and reduce drunk driving in the city.

Opioid Settlement Fund – 227:

Settlement agreements with prescription opioid manufacturers and pharmaceutical distributors that provide funds for the abatement of the opioid epidemic in California.

Housing Authority Trust F und – 2 26:

The Housing Trust Fund was created to set aside funding for the development of affordable housing. City Council has emphasized the importance of developing affordable housing for residents of Costa Mesa and this Fund will assist in creating a pathway to achieving the long-term goal of housing affability for different income levels.

Behavioral Health Fund – 229:

The City received an award for the Behavioral Health Bridge Housing ( BHBH) from the Orange County Health Care Agency (OCHCA) to provide emergency shelter and behavioral health services at the Costa Mesa Bridge Shelter.

The program implements a wide range of behavioral health care services, which include housing navigation, workforce development, case management, and housing retention.

Federal Grants Fund – 2 30:

Established to account for the receipt and disbursement of federal money granted to carry out a public purpose of support or stimulation authorized by federal law. Funds are restricted for federally-funded projects utilized within the city. All projects are to abide by the uniform guidance set by the office of management and budget.

State Grants F und – 2 31:

Established to account for the receipt and disbursement of state money granted. Funds are restricted for projects funded by the state of California and are to abide by all state requisites.

Proposed Budget for
Fiscal Year 2025-2026
288 City of Costa Mesa, California
State Grants F und – 2 32:

Established to account for the receipt and disbursement of money granted by various govermantal entities.

Cannabis T raffic I mpact Fees F und – 2 40:

Established to account for the receipt and disbursement of Cannabis funds for off-site transportation improvements City-wide. Financing is provided by fees charged to Cannabis businesses.

RMRA Ga s Tax F und – 2 51:

Established to account for the receipt and disbursement of state money received from the road maintenance and rehabilitation account. Funds are restricted for projects utilized to address deferred maintenance on the local street and road system.

Debt Service Funds
Debt service funds are used to account for accumulation of resources for, and the payment of, general long-term debt including principal and interest.

Financing Authority D ebt S ervice Fund – 3 80:

To accumulate money for the payment of the 2017 lease revenue bonds. The 2017 lease revenue bonds refunded the 2 007 p ublic fi nancing a uthority c ertificates o f p articipation a nd p rovided p artial f unding f or t he L ion’s P ark project.

Public Financing A uthority D ebt S ervice Fund – 3 90:

To accumulate money for payment of the 2006 revenue refunding bonds. The 2006 revenue refunding bonds refunded the 1991 local agency revenue bonds that provided money for the purchase of the Costa Mesa community facilities.

Capital Projects Funds
Capital P rojects F unds a re u sed t o a ccount f or fi nancial r esources t o b e u sed f or t he a cquisition o r c onstruction of major capital facilities (other than those financed by proprietary and trust funds).

Park Development Fees Fund – 208:

Established to account for the development of new park sites and playground facilities. Financing is provided by fees charged to residential and commercial developers.

Drainage Fees Fund – 2 09:

Established to account for the construction and maintenance of the city’s drainage system. Financing is provided by fees charged to residential and commercial developers.

Traffic I mpact Fees F und – 2 14:

Established to account for the receipt and disbursement of funds for off-site transportation improvements citywide. Financing is provided by fees charged to residential and commercial developers.

Capital I mprovement Fund – 4 01:

Established t o a ccount f or c apital e xpenditures fi nanced b y t he C ity’s G eneral F und a nd a ny g rant n ot a ccounted for in a s pecial revenue fund. This includes:
1) capital projects: w ith a v alue g reater t han $ 30,000 i ncluding, p ublicly o wned o r o perated s treets, h ighways, bridges, sidewalks, curbs, gutters, alleys, storm drains, storm water pump stations, trees, landscaping, medians, parks, playgrounds, traffic signals, streetlights, fences, and walls; and 2) capital facilities: city owned or operated buildings including, city hall, civic center, police department, old corp yard, new corp yard, fire stations, libraries, and community centers. 289City of Costa Mesa, California
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The c ity a pproved 5 .0% o f G eneral F und r evenues t o b e t ransferred t o f und c apital a ssets, a s r equired b y t he Capital Asset Needs (CAN) ordinance. On May 19, 2020, the council approved to waive the CAN ordinance required contribution amount to capital projects. The reduction was a necessary measure to assist in closing the FY 2020-21 fiscal impact resulting from COVID-19. T
Vehicle Parking Districts Fund – 4 09/410:

Established under the vehicle parking district law of 1943 to provide vehicle facilities in the downtown area.

Financing is provided through specific property tax levies.

Golf Course Improvement Fund – 413:

Established t o a ccount f or t he C osta M esa c ountry c lub c apital e xpenditures. T he c ity r eceives 2 .5% o f t he m onthly gross receipts o f green and tournament fees to finance capital improvements.

Measure “ M2” Regional F und – 4 15:

Established to account for the expenditure of measure M2 funds allocated based on “competitive” basis in accordance with the November 2006 voter-approved one-half percent sales tax for local transportation.

Measure “ M2” Fairshare Fund – 4 16:

Established to account for the expenditure of measure M2 funds allocated based on “fairshare” basis in accordance with the November 2006 voter-approved one-half percent sales tax for local transportation improvements.

Jack Hammett S C Capital I mprovement Fund – 4 17:

Established to account for the receipt and disbursement of funds related to the on-going maintenance of Jack Hammett Sports Complex. Funding is provided by the facility’s rental income.

Lions Pa rk Project 2017 Bond F und – 4 18:

Established to account for the receipt and disbursement of bond funds for construction of a new library and renovation of the existing library into the neighborhood community center. Project funding is partially provided by bond proceeds with the remaining balance provided by the capital improvements fund, park development fees fund, and gas tax fund.

Park Land A cquisition- 420:

Established to provide funds for future purchase of park acquisition, design and construction.

Proprietary Funds
Internal Service Funds
Internal Service Funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis.

Equipment Replacement Fund – 601:

Established to account for all fleet equipment, fuel and repair of City-owned vehicles used by City departments.

Self-Insurance F und – 6 02:

Established to account for the receipt and disbursement of funds used to pay workers’ compensation, general liability, and unemployment claims filed against the City.

Proposed Budget for
Fiscal Year 2025-2026
290 City of Costa Mesa, California
Information T echnology Replacement F und – 6 03:

Established to provide funds for future replacement and upgrades to the City’s computer equipment, systems, and supporting infrastructure. On March 18, 2020, the City Council adopted Ordinance No. 2020-06 amending Chapter V (Finance) of Title 2 (Administration) of the Costa Mesa Municipal Code to revise Article 8 (Capital Asset N eeds) a nd a dd A rticle 9 ( Information T echnology N eeds) r eallocating 1 .5% o f G eneral F und r evenues f rom capital i mprovements t o i nformation t echnology i mprovements. I n M arch 2 020, C ity C ouncil a dopted a fi ve y ear Information T echnology S trategic P lan t hat i s t echnologically s trategic, o perationally r esponsive, a nd fi scally responsible.
291City of Costa Mesa, California
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Glossary of Budget Terms

ACCRUAL BASIS OF ACCOUNTING: R evenues a re r ecognized w hen b oth m easurable a nd a vailable; e xpenditures are r ecorded w hen s ervices h ave b een s ubstantially p erformed o r goods h ave b een r eceived a nd t he l iabilities incurred.

ADOPTED BUDGET:

The official budget as approved by the City Council at the start of each fiscal year.

AD VALOREM TAX: (which means according to its value) A state or local government tax based on the value of real property as determined by the county tax assessor.

AGENCY FUND: U sed t o account f or a ssets h eld b y the C ity i n a fi duciary c apacity f or i ndividuals, g overnment entities, a nd o thers. S uch f unds a re o perated b y carrying o ut t he s pecifications o f trust i ndentures, s tatutes, ordinances, or other governing regulations.

AMENDED BUDGET: The adopted budget as amended by the City Council through the course of a fiscal year.

APPROPRIATIONS: A l e g al a u th o r iz a ti o n g r a n te d b y a l e g is la ti ve b o d y t o ma ke e x p e n d i tu re s a n d t o i n c u r o b li g a ti o ns for specific purposes. An appropriation is usually limited in amount and to the time when it may be expended.

ARBITRAGE: T he i nterest r ate d ifferential t hat e xists w hen p roceeds f rom a t ax-free municipal b ond c arries a lower yield a nd i s i nvested i n taxable s ecurities w ith a yield t hat i s higher. T he 1 986 Tax R eform Ac t m ade t his p ractice by municipalities illegal to solely use as a borrowing tactic, except under certain safe-harbor conditions.

ASSESSED VALUATION: A municipality’s p roperty t ax b ase s tated i n dollars b ased o n real e state a nd/or other taxable business property for taxation purposes.

AUDIT: Prepared by an independent cer tified public accountant (CPA) to form an opinion regarding the legitimacy of transactions and internal controls. An audit is an examination and evaluation of the City’s records and procedures to ensure compliance with specified rules, regulations, and best practices.

AUTHORITY OR AGENCY: A state or local unit of government created to perform a single activity or a limited group of functions and authorized by the state legislature to issue bonded debt.

AUTHORIZING ORDINANCE: A law that, when enacted, allows the unit of government to sell a specific bond issue or finance a specific project.

BALANCED BUDGET: A budget in which planned expenditures do not exceed planned revenues available.

BEHAVIORAL HEALTH: State program providing short- term housing and services for people with mental health needs.

BOND:

A security w hereby a n issuer b orrows m oney f rom a n investor a nd a grees a nd p romises, b y written c ontract, to pay a fixed principal sum on a specified date (maturity date) and at a specified rate of interest.

BOND PREMIUM: The amount at which a bond or note is bought or sold above its par value or face value without including accrued interest.

BUDGET:

A plan o f financial o peration c omprised o f estimated e xpenditures f or a given p eriod ( usually a single fiscal year) and the proposed means of financing the expenditures (through revenues).

BUDGET MESSAGE: A written discussion of the budget presented by the City Manager to the City Council.

CAPITAL BUDGET: A budget w hich focuses on capital projects to implement the Capital Improvement Program.

CAPITAL IMPROVEMENT PROGRAM: A plan for capital improvements to be implemented each year over a number of years t o meet c apital n eeds a rising f rom t he a ssessment o f long-term n eeds. I t sets f orth t he e stimated c ost f or each project and specifies the resources required to finance the projected expenditures.

CAPITAL IMPROVEMENT PROJECT: T h e b u d g e t u n i t t o g r o u p a c t i v i t i e s a n d c o s t s n e c e s s a r y t o i m p l e m e n t a s p e c i fi c capital i mprovement a nd/or acquisition. A project c an i nclude t he c onstruction, a cquisition, e xpansion, r eplacement, or rehabilitation o f a p hysical f acility o r improvement. P rojects o ften i nclude p lanning a nd d esign, l and a cquisition, and project management costs related to such facilities and improvements.

CAPITAL PROJECTS FUNDS: U sed t o account f or fi nancial re sources f or th e a cquisition o r construction o f major capital facilities other than those financed by proprietary and trust funds.

Proposed Budget for
Fiscal Year 2025-2026
292 City of Costa Mesa, California
CERTIFICATES OF PARTICIPATION (COP): A form o f lease r evenue b ond t hat p ermits t he i nvestor t o participate in a s tream of lease p ayments, i nstallment p ayments, o r loan p ayments r elating t o the a cquisition o r construction of specific e quipment, l and, o r facilities. C OP h as b ecome a popular fi nancing d evice i n California s ince t he p assage of Proposition 1 3. C OP a re n ot v iewed l egally a s debt b ecause p ayment i s tied t o an a nnual a ppropriation b y the government b ody. A s a r esult, C OP a re s een b y investors a s providing w eaker s ecurity a nd o ften c arry r atings t hat are a notch or two below an agency’s general obligation rating.

COMMUNITY FACILITIES DISTRICT 91-1: E stablished t o account f or a special t ax r eceived u nder t he M ello-Roos Community F acilities Ac t o f 1982. B onds w ere i ssued t o provide f or i mprovements w ithin t he d istrict a nd t he special tax revenue is restricted for payment of principal and interest to the bondholder.

CONTRACTED SERVICES: Services rendered in support of City operations and activities by external parties. These may be based u pon either formal contracts or ad hoc charges.

COUPON RATE: T he s pecified a nnual i nterest r ate p ayable t o the b ond o r note h older a s printed o n the b ond. T his term is still used even though there are no coupon bonds a nymore.

DEBT LIMIT: T he m aximum s tatutory o r constitutional a mount o f debt t hat t he g eneral o bligation b ond i ssuer c an either issue or have outstanding at any time.

DEBT SERVICE FUNDS: Ac count f or t he a ccumulation o f resources s et a side t o meet c urrent a nd f uture d ebt service requirements (payments) on general long-term debt.

DELINQUENT TAXES: P roperty T axes t hat h ave b een l evied b ut r emain u npaid o n and a fter t he d ue d ate.

In California, the due dates are December 10 and April 10. Special taxes and assessments are often due on these dates as well.

DEPARTMENT: A major o rganizational g roup o f the C ity w ith o verall m anagement & r esponsibility f or an operation or a group of related operations within a functional area.

DEPRECIATION: A noncash expense that reduces the value of an asset as a result of wear and tear, age, or obsolescence.

DISCOUNT: The amount by which market value of a bond is less than par or face value.

DIVISION: An organizational s ubgroup of a department.

ENCUMBRANCE: T he c ommitment o f appropriated f unds t o purchase g oods, w hich h ave n ot y et b een r eceived, or services that have yet to be rendered.

ENTERPRISE FUND: A f und e stablished t o a ccount f or o perations t hat a re fi nanced a nd o perated i n a m anner similar to private enterprise. Examples of enterprise funds are water and sewer services.

EXPENDITURES:

D ecreases i n net p osition. A n Expense r epresents t he c onsumption o f a c ost d uring a period regardless of the timing or related payment.

EXPENSES: D ecreases i n net t otal a ssets. E xpenses r epresent t he t otal c ost o f operations d uring a period regardless of the timing of related expenditures.

FEASIBILITY STUDY: A financial s tudy p rovided b y the i ssuer o f a r evenue b ond t hat e stimates s ervice n eeds, construction s chedules, a nd m ost i mportantly, f uture p roject r evenues a nd e xpenses u sed t o determine t he financial feasibility and creditworthiness of the project to be financed.

FISCAL AGENT: T he b ank, d esignated b y the i ssuer, t o pay i nterest a nd p rincipal t o the b ondholder. A lso k nown a s the Paying Agent.

FISCAL YEAR:

A 12-month p eriod t o which t he a nnual o perating b udget a pplies a nd a t the en d o f which a n entity determines i ts fi nancial p osition, t he r esults o f its o perations, a nd a dopts a budget f or t he c oming y ear. T he C ity of Costa Mesa’s fiscal year is from July 1 to June 30.

FIXED ASSETS: E quipment c osting $ 5,000 or more p er u nit, i ncluding t ax a nd s hipping, w ith a useful l ife l onger t han one y ear, a nd n ot q ualifying a s a c apital i mprovement p roject. I ncludes a utomotive e quipment, offi ce e quipment, office furniture, acquisitions, landscaping improvements, etc.

FULL FAITH AND CREDIT: T he p ledge o f the f ull f aith, c redit, a nd t axing p ower w ithout l imitation a s to r ate or amount. A phrase u sed p rimarily i n conjunction w ith G eneral O bligation b onds t o convey th e p ledge o f utilizing all taxing powers and resources, if necessary, to pay the bond holders. 293City of Costa Mesa, California
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FULL-TIME EQUIVALENT (FTE): T he c onversion o f part-time e mployee h ours t o an e quivalent o f a f ull-time position. For example: one person working 20 hours a week for a year would be 0.5 FTE.

FUND: A n independent fi scal a nd a ccounting e ntity w ith a self-balancing s et o f accounts, r ecording r esources, related liabilities, obligations, reserves, and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

FUND BALANCE: The equity (assets minus liabilities) of governmental fund and fiduciary fund types.

GENERAL OBLIGATION (GO) BOND: A bond secured by a pledge of the issuer ’s taxing powers (limited or unlimited).

More c ommonly t he g eneral o bligation b onds o f local g overnments a re p aid f rom a d valorem p roperty t axes a nd other g eneral r evenues. C onsidered t he m ost s ecure o f all m unicipal d ebt. L imited i n California b y Proposition 13 to debt authorized by a two-thirds vote in the case of local governments or a simple majority for State issuance.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): U niform m inimum s tandards and g uidelines f or financial a ccounting a nd r eporting. T hey g overn t he f orm a nd c ontent o f the b asic fi nancial s tatements o f an e ntity.

GAAP e ncompasses t he c onventions, r ules, a nd p rocedures n ecessary t o define a ccepted a ccounting p ractices at a p articular t ime. T hey i nclude n ot o nly b road g uidelines o f general a pplication, b ut a lso d etailed p ractices a nd procedures. GAAP provides a standard by which to measure financial presentations.

GOVERNMENTAL FUNDS: Ty pically a re u sed t o account f or t ax-suppor ted ( governmental) a ctivities. T hese i nclude the General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Funds.

HOMEOWNERS’ SUBVENTION: O wner-occupied p roperties a re e ligible f or a n annual e xemption o f $ 7,000 of the assessed value of the property. This State exemption is reimbursed to the City through this subvention.

HOUSING AUTHORITY: Manages city housing programs and funds INTERFUND TRANSFERS: D efined a s “ flows o f assets” ( such a s goods o r services) w ithout e quivalent fl ows of assets in return and without requirement for repayment.

INTERGOVERNMENTAL REVENUE: R evenue c ollected b y one g overnment a nd d istributed ( usually t hrough s ome predetermined formula) to another level of government(s).

INTERNAL SERVICE FUNDS: Ac count f or t he g oods o r services p rovided b y one f und a nd/or department t o another fund and/or department on a cost reimbursement basis.

INVESTMENT GRADE: A rating i ssued b y the t hree m ajor b ond r ating a gencies, M oody’s, S tandard & P oors, and F itch, r ated B BB, B aa, o r better. M any fi duciaries, t rustees, a nd s ome m utual f und m anagers c an o nly i nvest in securities with an investment grade rating.

ISSUER: A state or local unit of government that borrows m oney through the sale of bonds and/or notes.

JOINT POWERS AUTHORITY (JPA): T he f ormation o f two o r more p ublic e ntities w ith c ommon p owers to consolidate t heir f orces a nd r esources t o acquire a ssets a nd/or provide s ervices t o the p ublic. T heir b onding authority and taxing ability is the same as their powers as separate units.

LETTER OF CREDIT: A form o f supplement o r, i n some c ases, d irect s ecurity f or a municipal b ond u nder which a commercial b ank o r private c orporation g uarantees p ayment o n the b ond u nder c ertain s pecified conditions.

LIEN:

A claim on revenues, assessments, or taxes made for a specific issue of bonds.

MARKS-ROOS BOND: The State Legislature enacted the Marks-Roos (named after its legislative sponsors) Local Bond P ooling Ac t o f 1985 to facilitate t he fi nancing o f local g overnment f acilities b y bond b ank p ools f unded b y bond proceeds. T he p ool, f ormed u nder a Joint P owers Au thority, c an b uy a ny t ype o f legally i ssued d ebt i nstrument within o r outside i ts g eographic a rea. T he i dea w as t o save m oney t hrough e conomies o f scale b y selling o ne l arge bond issue to finance several small projects.

MELLO-ROOS BOND: The Mello-Roos (named for its legislative sponsors) Community Facilities District Act of 1982 established another method whereby almost every municipal subdivision of the state may form a special, separate d istrict t o finance a long l ist o f public f acilities b y the s ale o f bonds a nd fi nance c ertain p ublic w orks on a p ay-as-you-go basis. T hese C ommunity F acilities D istricts a re f ormed b y b ond i ssues a uthorized b y a t wo- thirds v ote o f the p roperty o wners i n the d istrict. T ypically, t he o nly v oters i n a d istrict a re o ne o r more r eal e state developers w ho o wn o r have a n option o n all o f the l and i n the d istrict. B onds a re s old t o finance f acilities t hat c an include s chools, p arks, l ibraries, p ublic u tilities, a nd o ther f orms o f infrastructure. T he D istricts m ay p rovide p ublic Proposed Budget for
Fiscal Year 2025-2026
294 City of Costa Mesa, California
works t hat i nclude p olice a nd fi re p rotection, r ecreation p rograms, a rea m aintenance, l ibrary s ervices, fl ood, a nd storm drainage. Bonded debt service and/or public works are paid for by special taxes levied on the real property within the d istrict. A s the d eveloper s ubdivides a nd s ells o ff t he l and, t he n ew p roperty o wner a ssumes t he t ax burden. ( Tax d elinquencies ca n l ead t o fines a nd p enalties w hich ca n u ltimately l ead t o f oreclosure a nd s ale. T he ultimate s ecurity f or M ello-Roos b onds i s the v alue o f the r eal p roperty b eing t axed, c onsequently, a provision in the law requires the appraised value of the land be three times the bonded debt.) MODIFIED ACCRUAL BASIS: The accrual basis of accounting where revenues are recognized when they become both “ measurable” a nd “ available” t o finance e xpenditures o f the c urrent p eriod. A ll g overnmental f unds a re accounted for using the modified accrual basis of accounting.

NET BUDGET: T he l egally a dopted b udget l ess i nterfund t ransactions. T he a mounts i n the b udget r epresenting transfers and interfund reimbursements that are subtracted from the legally adopted budget amount.

OBJECTIVE: A simply stated, readily measurable statement of aim or expected accomplishment within the fiscal year. A good statement of objective should specify a standard of performance for a given program or stated goal.

OBJECT CODE: The classification of expenditures in terms of what is bought and paid for grouped into categories.

OFFICIAL STATEMENT (OS): A document ( prospectus) c irculated f or a n issuer p rior t o a b ond s ale c ontaining salient f acts r egarding t he p roposed fi nancing. T here a re t wo O S, t he fi rst k nown a s the p reliminary, o r red h erring because some of the type on its cover is printed in red and is supposed to be available to the investor before the sale. The final O S must be sent to the purchaser before delivery of the bonds.

OPERATING BUDGET: A budget w hich f ocuses o n everyday o perating a ctivities a nd p rograms. U sually i ncludes personnel, maintenance, operations, and capital equipment.

OVERLAPPING DEBT:

T he p roportionate s hare o f the g eneral o bligation b onds o f local g overnments l ocated wholly o r in p art w ithin t he l imits o f the r eporting u nit o f government, t hat m ust b e borne b y property o wners within the unit.

PAR VALUE:

The f ace v alue o r principal a mount o f a b ond, u sually $ 5,000, d ue t o the h older a t maturity. I t has no relation to the market value.

PERSONNEL EXPENSES: Compensation paid to or on behalf of City employees for salaries and wages, overtime, and benefits.

PREMIUM: T he a mount, i f any, b y which t he p rice e xceeds t he p rincipal a mount ( par v alue) o f a b ond. I ts c urrent yield will be less than its coupon rate.

PRINCIPAL: The face value of a bond, exclusive of interest.

PROFESSIONAL SERVICES: I ncludes t he c ost o f outside p rofessional a nd s pecialized s ervices p urchased b y the City, such as consultants for special studies, outside attorneys, architectural and engineering, etc.

PROPRIETARY FUND: Funds used to account for City activities that are similar to businesses found in the private sector. T hese f unds a re c onsidered s elf-supporting i n t hat t he s ervices r endered b y t hem a re g enerally fi nanced through user charges on a cost reimbursement basis. There are two types of proprietary funds: Enterprise Funds and Internal Service Funds.

PROGRAM BUDGET:

A budget organized by a grouping of related activities, projects, and ser vices which are similar in purpose. The expenditure focus of a program budget is related to the nature of work and services performed.

PROPERTY TAX: A tax l evied o n real e state a nd p ersonal p roperty. T he b asic r ate i n Orange C ounty i s 1% of assessed value, of which Costa Mesa receives approximately 15 cents for every dollar collected.

PROPERTY TRANSFER TAX: A n assess m e n t o n real p ro p e r t y tr a nsfe r s a t th e c u r re n t r a te of $.5 5 p e r $5 0 0 in ma r ke t value, a nd i s collected a t the t ime o f the t ransfer w ith t he C ounty r eceiving h alf t he c ollected a mount. A lso k nown as the Documentary Transfer Tax.

PROPOSED BUDGET: T he b udget a s formulated a nd p roposed b y the C ity M anager. I t is s ubmitted t o the C ity Council for review and approval.
295City of Costa Mesa, California
appendIx
RATINGS: V arious a lphabetical a nd n umerical de signations u sed b y institutional i nvestors, u nderwriters, a nd commercial r ating c ompanies t o indicate b ond a nd n ote c reditworthiness. S tandard & P oors a nd F itch I nvestors Service I nc. u se t he s ame s ystem, s tarting w ith t heir h ighest r ating o f AAA, A A, A , B BB, B B, B , C CC, C C, C , a nd D for default. M oody’s I nvestors S ervice u ses A aa, A a, A , B aa, B a, B , C aa, C a, C , a nd D . E ach o f the s ervices u se + o r or +1 to indicate half steps in between. The top four grades are considered Investment Grade Ratings.

REFUNDING BOND: The issuance of a new bond for the purpose of retiring an already outstanding bond issue.

RETAINED EARNINGS: A n equity a ccount r eflecting t he a ccumulated e arnings o f Proprietary F und t ypes. F or budgeting purposes, the working capital definition of fund balance is used.

REVENUE: M oney t hat t he C ity r eceives a s income s uch a s tax p ayments, f ees f rom s pecific s ervices, r eceipts from other governments, fines, forfeitures, grants, shared r evenues, and interest income.

REVENUE BOND: A municipal bond whose debt ser vice is payable solely from the revenues received from operating the facilities acquired or constructed with the proceeds of the bonds.

SELF-INSURANCE: T he r etention o f liabilities, a rising o ut o f the o wnership o f property o r from s ome o ther c ause, instead o f transferring t hat r isk t o an i ndependent t hird p arty t hrough t he p urchase o f an i nsurance p olicy. T he C ity currently provides self-insurance for workers’ compensation, general liability and unemployment, and purchases outside insurance for excess coverage in these areas.

SPECIAL REVENUE FUNDS: Ac count f or t he r evenue d erived f rom s pecific t axes o r other e armarked r evenue sources ( other t han e xpendable t rusts o r for m ajor c apital p rojects) t hat a re r estricted b y law o r administrative action to expenditures for specified purposes.

SUPPLEMENTAL ROLL PROPERTY TAXES: A ssessed o n property t hat c hanges o wnership d uring t he y ear a nd is based on the difference between the new and old assessed values.

TAX BASE: The total resource of the community that is legally available for taxation.

TAXES: C ompulsory c harges l evied b y a g overnment f or t he p urpose o f financing s ervices p erformed f or t he common b enefit. T his t erm d oes n ot i nclude s pecific c harges m ade a gainst p articular p ersons o r property f or current o r permanent b enefits, s uch a s special a ssessments. N either d oes t he t erm i nclude c harges f or s ervices rendered only to those paying such charges as, for example, user charges.

TRUSTEE: A bank d esignated a s the c ustodian o f funds a nd offi cial r epresentative o f bondholders. A ppointed to ensure compliance with trust indenture.

UNDERWRITER: Ac quired b onds t hrough n egotiated s ale o r v ia c ompetitive b idding f or a fi nancial i nstitution (either an investment or commercial bank) to purchase a new issue of municipal securities for resale.

USER CHARGES: P ayments m ade b y users o r customers o f publicly p rovided s ervices t hat b enefit s pecific individuals. T hese s ervices e xhibit “ public g ood” c haracteristics. E xamples o f user c harges a re f ees p aid f or recreational activities, building fees, police fees, etc.

Proposed Budget for
Fiscal Year 2025-2026
296 City of Costa Mesa, California
Acronyms

A/V: Audio/Video
AB: Assembly Bill
ABLE: AirBorne Law Enforcement
AC: Air Conditioning
ACT: Activity Club for Teens
ACFR: Annual Comprehensive Financial Report
ADA: Americans with Disabilities Act
ADT:

Average D aily Traffic
AHRP: Arterial Highway Rehabilitation Program
ALS: Advanced Life Support
APA: American Planning Association
AQMD: Air Quality Management District
ARPA: American Rescue Plan Act
AVL: Automatic Vehicle Location
AYSO: American Youth Soccer Organization
BAN: Bank Anticipation Note
BCC: Balearic Community Center
BIA: Business Improvement Area
BLS: Basic Life Support
BHBH: Behavioral Health Bridge Housing
BMP: Best Management Practices
CAD: Computer Automated Dispatch
CAL OSHA: California Occupational Safety and Health
Administration
CalPERS: California Public Employees Retirement
System
CalTrans: California Department of Transportation
CAN: Capital Asset Needs
CARES: Coronavirus Aid, Relief, and Economic Security
Act
CCTV: Closed-Circuit Television
CD: Community Design
CDBG: Community Development Block Grant
CEO:

Chief Executive Officer
CEQA: California Environmental Quality Act
CERT: Community Emergency Response Team
CIP: Capital Improvement Program
CIR: Circulation Impact Report
CMFR: Costa Mesa Fire and Rescue
CMP: Congestion Management Program
CMRA: Costa Mesa Redevelopment Agency
CMSD: Costa Mesa Sanitary District
CMTV: Costa Mesa’s Municipal Access Channel
CNG: Compressed Natural Gas
CO: Carbon Monoxide
COP:

Certificates of Participation
COPPS: Community-Oriented Policing and Problem
Solving
COPS: Citizen’s Option for Public Safety
CPI: Consumer Price Index
CPR: Cardiopulmonary Resuscitation
CSI: Crime Scene Investigation
CSMFO: California Society of Municipal Finance
Officers
CSS: Community Services Specialist
CUP: Conditional Use Permit
DARE: Drug Awareness Resistance Education
DLT: Digital Linear Tape
DOJ: Department of Justice
DRC: Downtown Recreation Center
DUI:

Driving Under the Influence
EAP: Employee Assistance Program
EDD: Employment Development Department
EIR: Environmental Impact Report
EMPG: Emergency Performance Management Grant
EMS: Emergency Medical Service
EOC: Emergency Operations Center
ERAF: Educational Revenue Augmentation Fund
ERF: Equipment Replacement Fund
FEMA: Federal Emergency Management Agency
FHWA: Federal Highway Administration
FiPAC
: Finance and Pension Advisory Committee
FTE: Full-Time Equivalent
FY: Fiscal Year
GAAP: Generally Accepted Accounting Practices
GASB: Governmental Accounting Standards Board
GFOA: Government Finance Officers’ Association
GIS: Geographic Information System
GMA: Growth Management Area
297City of Costa Mesa, California
appendIx
GO: General Obligation
HCD: Housing and Community Development
HEPA: High-Efficiency Particulate Air (Filter)
HUD: Housing and Urban Development
HUTA: Highway Users Tax Account
HVAC: Heating, Ventilation, Air Conditioning
I-405: Interstate 405, also known as the San Diego
Freeway
ICE: Immigration & Customs Enforcement
ICU: Intersection Capacity Utilization
IIP: Intersection Improvement Project
IIPP: Injury and Illness Prevention Program
IPEMA: International Playground Equipment
Association
IT: Information Technology
JIC: Joint Information Center
JPA: Joint Powers Authority
JUA: Joint Use Agreement
LIDAR: Light Detection and Ranging
LLEBG: Local Law Enforcement Block Grant
LOS: Level of Service
LRMS: Law Records Management System
LTD: Long-Term Disability
LTO: Linear Tape Open
M&O: Maintenance & Operation
MADD: Mothers Against Drinking and Driving
MDC: Mobile Data Computer
MIC: Mobile Intensive Care
MIS: Management Information Services
MOU: Memorandum of Understanding
MPAH: Master Plan of Arterial Highways
NACSLB: National Advisory Council on State and Local
Budgeting
NCC: Neighborhood Community Center
NEC: National Electric Code
NFN: Neighbors for Neighbors
NIMS: National Incident Management System
NMUSD:

Newport-Mesa Unified School District
NPDES: National Pollutant Discharge Elimination
System
NPI: National Purchasing Institute
OCFCD: Orange County Flood Control District
OCFEC: Orange County Fair & Exposition Center
OCTA: Orange County Transportation Authority, OC
Treasurer’s Association
OPEB:

Other Post Employment Benefits
OS: Official Statement
OTS: Office o f Traffic Safety
PC: Personal Computer, Penal Code
PD: Police Department
PDAOC: Planning Director’s Association of Orange
County
PEG: Public, Education & Government
PERS: Public Employees Retirement System
POST:

Peace Officer Standard Training
PPE: Personal Protective Equipment
PUC: Public Utility Commission
RAID: Reduce/Remove Aggressive & Impaired Drivers
RAN: Revenue Anticipation Note
RMRA: Road Maintenance and Rehabilitation Account
RMS: Records Management System
ROCKS: Recreation on Campus for Kids
ROR: Rate of Return
ROW: Right-of-Way
RRIP: Residential Remodel Incentive Program
SAAV: Service Authority for Abandoned Vehicles
SB: Senate Bill
SBOE: State Board of Equalization
SCBA: Self-Contained Breathing Apparatus
SEC: Security and Exchange Commission
SED: Special Enforcement Detail
SEMS: Standardized Emergency Management
Systems
SIP: Signal Improvement Program
SLESF: Supplemental Law Enforcement Services Fund
SMP: Senior Mobility Program
SOBECA: South Bristol Entertainment and Cultural Arts
SR-55: State Route 55, also known as the Costa Mesa
Freeway
SR-73: State Route 73, also known as the Corona del
Mar Freeway
SRO:

School Resource Officer
Proposed Budget for
Fiscal Year 2025-2026
298 City of Costa Mesa, California
SUV: Sports Utility Vehicle
SWAT: Special Weapons and Tactics (Team)
TAN: Tax Anticipation Note
TARGET: Tri-Agency Gang Enforcement Team
TEA: Transportation Enhancement Activities
TMC: Turning Movement Count
TOT: Transient Occupancy Tax
TPA: Third Party Administrator
TRAN: Tax and Revenue Anticipation Note
UASI: Urban Area Security Initiative
UBC: Uniform Building Code
UCM: Utility Cost Management
UMC: Uniform Mechanical Code
UPC: Uniform Plumbing Code
UPS: Uninterrupted Power System
UST: Underground Storage Tank
VLF: Vehicle License Fee
WMD: Weapons of Mass Destruction
WROC: Westside Revitalization Oversight Committee

299City of Costa Mesa, California
appendIx
Computation of Legal Debt Margin
Fiscal Year Ended June 30, 2024

TAXABLE ASSESSED VALUE $ 2 6,015,815,692
General Goverment

DEBT
LIMIT: 3.75 Percent Of Assessed Value $ 9 75,593,088

Amount Of Debt Applicable T o D ebt Limit:

Total Bonded Debt $ -

LESS: Assets In Debt Service Fund (Net) $ -

TOTAL AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT $ -

LEGAL DEBT MARGIN $ 9 75,593,088
Proposed Budget for
Fiscal Year 2025-2026
300 City of Costa Mesa, California
Assessed Valuation Value

Last 10 Fiscal Years Assessed Val -
uation Value

Fiscal
Year
Taxable
Assessed
Value
Increase
(Decrease)
Percent
Increase
(Decrease)

2015-16 15,711,723,908 785,416,862 5.26%

2016-17 1 6,532,734,533 8 21,010,625 5.23%

2017-18 17,470,054,913 9 37,320,380 5.67%

2018-19 1 8,504,516,800 1 ,034,461,887 5.92%

2019-20 1 9,900,173,601 1,395,656,801 7.5 4%

2020-21 2 1,112,546,355 1 ,212,372,754 6.09%

2021-22 22,119,624,749 1 ,007,078,394 4.77%

2022-23 2 2,739,694,600 620,069,851 2.80%

2023-24 24,367,144,155 1 ,627,449,555 7.16%

2024-25 2 6,015,815,692 1,648,671,537 6.77%

Sources: H DL Coren & Cone and County o f O range Assessor C ombined T ax Rolls 301City of Costa Mesa, California
appendIx
Gross
Fiscal Year Population (1) Bonded Debt (3)
2014-15 112,343 15,711,723,908 -
2015-16 112,377 16,532,734,533 -
2016-17 113,000 17,470,054,913 -
2017-18 115,296 18,504,516,800 -
2018-19 115,830 19,900,173,601 -
2019-20 114,778 21,112,546,355 -
2020-21 112,780 22,119,624,749 -
2021-22 111,394 22,739,694,600 -
2022-23 111,183 24,367,144,155 -
2023-24 109,423 26,015,815,692 -
Ratio of Net Net Bonded
Less Debt Net Bonded Debt to Debt Per
Fiscal Year Service Fund (4)
Bonded Debt Assessed Value Capita
2014-15 - - 0.00000 0.00 2015-16 - - 0.00000 0.00 2016-17 - - 0.00000 0.00 2017-18 - - 0.00000 0.00 2018-19 - - 0.00000 0.00 2019-20 - - 0.00000 0.00 2020-21 - - 0.00000 0.00 2021-22 - - 0.00000 0.00 2022-23 - - 0.00000 0.00 2023-24 - - 0.00000 0.00 (1) Costa Mesa Community Economic Profile
(2) Assessed Valuation - Source: HdL Coren & Cone, Orange County Assessor Combined Tax Rolls (3) As of February 1, 2012, the Successor Agency to the former Costa Mesa Redevelopment Agency is responsible for the outstanding Redevelopment debt.
(4) Amount available for repayment of General Obligation Bonds

RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET

BONDED DEBT PER CAPITA
Last 10 Fiscal Years
Assessed Value (2)
Proposed Budget for
Fiscal Year 2025-2026
302 City of Costa Mesa, California
Ratio Debt
Total General Total General Service to
Obligation Bonded Governmental General Gvmt
Fiscal Year Principal Interest Debt Services Expenditures Expenditures 2014-15 - - - 120,230,851 0.00% 2015-16 - - - 121,143,469 0.00% 2016-17 - - - 127,498,015 0.00% 2017-18 - - - 160,199,576 0.00% 2018-19 - - - 174,770,538 0.00% 2019-20 - - - 151,597,524 0.00% 2020-21 - - - 164,536,884 0.00% 2021-22 - - - 164,793,991 0.00% 2022-23 - - - 174,747,495 0.00% 2023-24 - - - 197,208,080 0.00% * Includes General, Special Revenue, and Debt Service Funds.

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL

OBLIGATION BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL
EXPENDITURES *
Last 10 Fiscal Years
303City of Costa Mesa, California
appendIx
Current Debt Obligations
2017 Lease Revenue Bonds
On October 4 , 2 017, t he C osta M esa F inancing Au thority i ssued a $ 29,735,000 Lease R evenue B ond t o fund (i ) certain c apital i mprovements i n the C ity, (i i) r efund a ll o f the o utstanding C ity o f Costa M esa 2 007 Certificates of Participation ( Police F acility E xpansion P roject), a nd (i ii) p ay t he c osts o f issuing t he S eries 2 017 Bonds. T he debt service payments are funded by General Fund revenues.

Pierce Arrow XT Tiller Lease Purchase Agreement
In F ebruary 2 021, t he F ire & R escue D epartment r equisitioned a n ew fi re F ire l adder T ruck P ierceArrow C hassis, 4-Door Full Tilt Aluminum Cab, Formed Aluminum Body, Single Axle, 107’ Tractor Drawn, Mid-Mounted Telescoping Ladder (#500) f or $1,472,402, and will be paid over a 9-year term through June 30, 2031.

Mobile Command & Triple Pumper Lease Purchase Agreement In November 2021, the Costa Mesa Police Department requested authorization to purchase a Mobile Command Vehicle (MCV) to support the ability of the Department to safely manage emergency incidents. The Mobile Command V ehicle w ill t otal $ 2,049,652, a nd w ill b e p aid o ver a 1 0-year t erm t hrough a M aster L ease A greement reflecting an estimated two percent rate through June 30, 2032.

In June 2021, the Costa Mesa Fire & Rescue Department requested a new Pierce 1500 GPM Triple Combination Pumper Truck. The request will replace existing 2003 American LaFrance Pumper apparatus due to high mileage, heavy wear and tear on all powertrain suspension, steering and pump Police Armored Vehicle
In July 2022, the Costa Mesa Police Department requested authorization to finance/purchase a Armored Vehicle for P olice F ield O perations. A n a rmored r escue v ehicle c an s ignificantly d ecrease t he t hreat t o offi cers w hen deployed a ppropriately i n s ituations s uch a s a ctive s hooters, offi cer/citizen d own r escues, a rmed b arricaded suspects, and other major incidents where an act of violence or threat of violence is imminent. The vehicle and outfitting total $441,834, and will be paid over a 5 year term through June 3, 2028.

Fire Ambulances
In S eptember 2 022, t he F ire & R escue D epartment r equisitioned t o fi nance/purchase f our ( 4) a mbulances t o r eplace four (4) 2013 Horton Model 623. The ambulances provide support to the City’s Fire and Rescue Department, and residents of t he C ity of C osta M esa. T he r escue a mbulances n ot o nly r espond t o m edical e mergencies a nd t raffic accidents b ut a re a lso k nown a s “ all r isk,” m eaning t hey r espond t o a ll t ypes o f i ncidents, i ncluding s tructure fi res, specialized r escues, a nd h azardous m aterials s pills. T he f our ( 4) F ire a mbulances w ill t otal $ 933,225, a nd w ill b e paid over a 5 year term through June 30, 2028
Pierce1500 GPM Triple Combination Pumper Truck & Public Works equipment Lease Purchase Agreement In June 2023, the Fire & Rescue Department requisitioned a new Pierce 1500 GPM Triple Combination Pumper Truck. The request will replace existing 2003 American LaFrance Pumper apparatus due to high mileage, heavy wear and tear on all powertrain suspension, steering and pump. The Public Works Department requested Water Truck, Stake Bed, Sign Truck, Sign Truck, Stencil Truck and Asphalt Roller Truck to be replaced to increase the efficiencies d uring r oad m aintenance a nd c onstruction a nd r eplace t he a ging fl eet. T he t otal o f t his l ease w ill amount to $2,275,000, and will be paid over a 7-year term through July 28, 2031.

Proposed Budget for
Fiscal Year 2025-2026
304 City of Costa Mesa, California
Schedule of Debt Service Requirements to Maturity
The annual requirements to amortize bonds payable by the City as of June 30, 2025, are as follows (excluding loans payable and advances from other funds for which minimum annual payments have not been established):

Pierce Mobile Pierce 1500
Financing Arrow XT Command & GPM Triple
Year Authority 2017 Tiller Lease Triple Pumper Police Combination Ending Lease Revenue Purchase Lease Purchase Armored & Public Works June 30 Bonds Agreement Agreement Ambulance Vehicle Equipment Total

2026 2 ,792,925 1 62,497 2 28,360 1 86,645 88,367 377,526 3,836,319 2027 2 ,789,550 1 62,497 2 28,360 1 86,645 88,367 377,526 3 ,832,944 2028 1 ,069,800 1 62,497 2 28,360 1 86,645 88,367 377,526 2 ,113,194 2029 1 ,070,550 1 62,497 2 28,360 377,526 1 ,838,932 2030 1 ,069,800 1 62,497 2 28,360 377,526 1 ,838,182 2031 1 ,072,425 1 62,497 2 28,360 1,463,282 2032 1 ,068,425 2 28,360 1 ,296,785 2033 1,067,800 1,067,800
2034 1,065,425 1,065,425
2035 1,066,175 1,066,175
2036 1 ,073,375 1 ,073,375
2037 1 ,072,106 1 ,072,106
2038 1,075,044 1,075,044
2039 1,070,356 1,070,356
2040 1 ,069,806 1 ,069,806
2041 1 ,068,281 1 ,068,281
2042 1,070,700 1,070,700
2043 1 ,067,063 1 ,067,063

Total
principal and
interest 2 2,699,607 974,983 1,598,521 559,935 265,102 1 ,887,629 2 7,985,771

Less interest
payments (5,354,013) ( 59,645) ( 121,428) ( 38,717) ( 17,102) (201,840) ( 5,792,745)

Outstanding
principal
$ 1 7 ,345,594 $ 9 15,338 $ 1 , 47 7,093 $ 5 21,218 $ 2 47,999 $ 1 ,685,789 $ 2 2,193,026 305City of Costa Mesa, California
appendIx
2025 - 2026

FISCAL YEAR

Costa Mesa City CouncilMay 13, 2025

Costa Mesa City Council
May 13, 2025