All Funds Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
GENERAL FUND
Fund 101 - General Fund $ 184,490,064 $ 190,046,650 $ 186,855,606 $ 199,966,575 7%
SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax $ 1 32,412 $ 2 31,201 $ 2 42,200 $ 2 42,200 0% Total Fund 130 $ 132,412 $ 231,201 $ 242,200 $ 242,200 0% Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 2 42,200 $ 2 42,200 0% Cannabis Q Bus Tax 1 32,412 231,201 - - 0%
Total Fund 140 $ 132,412 $ 231,201 $ 242,200 $ 242,200 0% Fund 150 - Disaster Fund
FEMA Disaster Reimbursement $ - $ 6 3,574 $ - $ - 0% Total Fund 150 $ - $ 6 3,574 $ - $ - 0%
Fund 201 - Gas Tax
Investment Earnings $ 2 09,088 $ 3 42,767 $ - $ - 0% GASB 31 Market Value Adjustmnt 14 0,331 134,499 - - 0% Gasoline Tax - Section 2103 1 ,023,298 1 ,074,745 1 ,023,777 1 ,099,842 7 % Gasoline Tax - Section 2105 682,428 698,938 716,150 7 35,444 3 % Gasoline Tax - Section 2106 439,467 4 55,475 458,786 4 74,070 3 % Gasoline Tax - Section 2107.1 9 23,725 927,202 977,383 9 83,457 1 % Gasoline Tax - Section 2107.5 1 0,000 1 0,000 10,000 10,000 0% Other Reimbursements 167,874 218,959 - - 0%
Total Fund 201 $ 3,596,212 $ 3,862,586 $ 3, 186,096 $ 3,302,813 4% Fund 203 - Air Quality
Investment Earnings $ 10 ,571 $ 1 7,906 $ - $ - 0% Air Q uality I mprovement F ees 1 50,191 14 5,853 14 5,800 14 5,800 0% GASB 31 Market Value Adjustmnt 6,940 8, 968 - - 0%
Total Fund 203 $ 167,702 $ 172,727 $ 145,800 $ 145,800 0% Fund 204 - American Rescue Plan
Investment Earnings $ 1 66,876 $ 77 ,484 $ - $ - 10 0% American Rescue Plan 3 ,620,652 4, 894,160 - - 0%
Total Fund 204 $ 3,787,528 $ 4,971,644 $ - $ - 100%
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 1 23,856 $ 13 4,836 $ 2 0,000 $ 4 0,000 10 0% Investment Earnings 34,543 8,791 - - 0%
HOME Invest. Partnership Grant 93 0,233 5 60,386 3 76,014 3 40,848 - 9% GASB 31 Market Value Adjustmnt 3 ,752 5,864 - - 0%
Total Fund 205 $ 1,092,383 $ 709,877 $ 396,014 $ 380,848 -4% 32 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
ATTACHMENT 2
All Funds Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ 30,900 $ - $ - $ - 0% Community Dev. Block Grant $ 619,833 $ 1,509,889 $ 874,288 $ 815,535 -7% Investment Earnings 4 1,661 - - 0%
Total Fund 207 $ 650,738 $ 1,511,551 $ 874,288 $ 815,535 -7%
Fund 213 - Supplemental Law Enforcement Services (SLESF) Investment Earnings $ (33) $ (42) $ - $ - 0% Citizens’ Option Public Safety 321,103 332,622 332,622 332,622 0% GASB 31 Market Value Adjustmnt 292 - - - 0% Total Fund 213 $ 321,361 $ 332,580 $ 332,622 $ 332,622 0%
Fund 216 - Rental Rehabilitation Program
Investment Earnings $ 6,975 $ 10,767 $ - $ - 0% GASB 31 Market Value Adjustmnt 4,318 4,997 - - 0% Lien/Loan Repayment - 40,000 - - 0%
Total Fund 216 $ 11,293 $ 55,764 $ - $ - 0%
Fund 217 - Narcotics Forfeiture
Investment Earnings $ 38,985 $ 53,871 $ - $ - 0% Asset Forfeiture - Treasury 125,118 18,655 - - 0% GASB 31 Market Value Adjustmnt 23,516 24,215 - - 0% Total Fund 217 $ 187,619 $ 96,741 $ - $ - 0%
Fund 220 - Office of Traffic Safety
Other Federal Grants $ 170,219 $ 329,559 $ - $ - 0% Total Fund 220 $ 170,219 $ 329,559 $ - $ - 0%
Fund 230 - Federal Grants
Investment Earnings $ 78,150 $ 87,733 $ - $ - 0% Other Federal Grants 31,179 1,225,911 6,382,000 4,745,000 -26% Local Law Enforcemnt Blk Grnt 5,638 18,946 - - 0% Other State Grants 47,310 - - - 0%
Other County Grants/Programs 83,009 - - - 0% Total Fund 230 $ 245,286 $ 1,332,590 $ 6,382,000 $ 4,745,000 -26%
Fund 231 - State Grants
Other State Grants $ 2,994,375 $ 6,266,404 $ 375,000 $ 724,920 93% Total Fund 231 $ 2,994,375 $ 6,266,404 $ 375,000 $ 724,920 93%
Fund 232 - Federal Grants
State/Local Partnership Grant $ 50,000 $ - $ - $ - 0% Other Governmental Agencies 63,602 329,200 500,000 650,000 30% Investment Earnings 78 (80) - - 0%
Total Fund 230 $ 113,680 $ 329,121 $ 500,000 $ 650,000 30%
33City of Costa Mesa, California
suMMarIes of
fInancIal data
All Funds Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 297, 830 $ 446,790 $ - $ - 0% Gasoline Tax - RMRA 2,902,974 3,069,996 2,951,612 3,156,556 7% GASB 31 Market Value Adjustmnt 198,542 218,444 - - 0% Total Fund 251 $ 3,399,347 $ 3,735,230 $ 2,951,612 $ 3,156,556 7%
CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Investment Earnings $ 66,926 $ 74,554 $ - $ - 0% Park Development Fees 142,598 262,786 100,000 200,000 100% GASB 31 Market Value Adjustmnt 36,908 29,783 - - 0% Total Fund 208 $ 246,433 $ 367,122 $ 100,000 $ 200,000 100%
Fund 209 - Drainage Fees
Investment Earnings $ 53,870 $ 74,699 $ 2,339 $ - -100% Drainage Assessment Fees 81,806 150,933 100,000 120,000 20% GASB 31 Market Value Adjustmnt 32,291 34,818 - - 0% Total Fund 209 $ 167,968 $ 260,450 $ 102,339 $ 120,000 17%
Fund 214 - Traffic Impact Fees
Investment Earnings $ 120,724 $ 145,916 $ - $ - 0% Traffic Impact Fees 39,292 554,731 600,000 400,000 -33% GASB 31 Market Value Adjustmnt 69,611 61,768 - - 0% Total Fund 214 $ 229,627 $ 762,416 $ 600,000 $ 400,000 -33%
Fund 401 - Capital Outlay
Investment Earnings $ 726,432 $ 1,067, 851 $ - $ - 0% GASB 31 Market Value Adjustmnt 477,293 502,418 - - 0% Other Federal Grants 2,972 516,334 - - 0% Other Governmental Agencies 150,000 50,000 - - 0% Other Reimbursements 9,254 22,376 - - 0%
Other 26,598 25 - - 0%
Total Revenues $ 1,392,551 $ 2,159,003 $ - $ - 0% Operating Transfers In $ 7,194,994 $ 3,949,994 $ 1,200,000 $ 6,709,516 459% Total Other Financing Sources $ 7,194,994 $ 3,949,994 $ 1,200,000 $ 6,709,516 459% Total Fund 401 $ 8,587,545 $ 6,108,997 $ 1,200,000 $ 6,709,516 459%
34 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
All Funds Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 9,124 $ 9,972 $ 4,000 $ 4,000 0% Unsecured Property Tax 12 13 12 12 0%
Supplemental Property Tax 11 10 11 11 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0% Investment Earnings 1,284 2,072 - - 0%
GASB 31 Market Value Adjustmnt 870 1,026 - - 0% Total Fund 409 $ 11,303 $ 13,095 $ 4,026 $ 4,026 0%
Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 15,4 40 $ 17, 894 $ 12,260 $ 12,260 0% Unsecured Property Tax 10 11 11 11 0%
Supplemental Property Tax 9 8 11 11 0%
Homeowners Property Tax 1 1 2 2 0%
Delinquent Tax - Penalties/Int 0 1 1 1 0% Investment Earnings 2,844 4,445 - - 0%
GASB 31 Market Value Adjustmnt 1,888 2,174 - - 0% Total Fund 410 $ 20,193 $ 24,534 $ 12,285 $ 12,285 0%
Fund 413 - Golf Course Improvement
Investment Earnings $ 15,581 $ 67,726 $ - $ - 0% Golf Course Operations 179,443 186,142 110,000 110,000 0% GASB 31 Market Value Adjustmnt 9,183 12,030 - - 0% Total Fund 413 $ 204,207 $ 265,897 $ 110,000 $ 110,000 0% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 680,760 $ 375,000 $ - $ - 0% Total Fund 415 $ 680,760 $ 375,000 $ - $ - 0%
Fund 416 - Measure M2 Fairshare
Investment Earnings $ 176,465 $ 254,273 $ - $ - 0% Measure “M2” Fairshare 3,489,746 3,485,654 3,982,472 3,675,207 -8% GASB 31 Market Value Adjustmnt 119,330 120,327 - - 0% Total Fund 416 $ 3,785,541 $ 3,860,254 $ 3,982,472 $ 3,675,207 -8% Fund 417 - Jack Hammett Sports Complex Capital Improvement Investment Earnings $ 9,809 $ 15,605 $ - $ - 0% Jack Hammett Field Rental 165,000 - - - 0% GASB 31 Market Value Adjustmnt 7,527 8,278 - - 0% Total Fund 417 $ 182,336 $ 23,882 $ - $ - 0%
Fund 420 - Park Land Acquisition
Operating Transfers In $ 384,576 $ - $ - $ - 100% Investment Earnings $ 1,516 $ 11,104 $ - $ - 0% GASB 31 Market Value Adjustmnt $ 5,866 $ 5,960 $ - $ - 0% Total Fund 420 $ 391,958 $ 17,065 $ - $ - 100% 35City of Costa Mesa, California
suMMarIes of
fInancIal data
All Funds Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 193,338 $ 190,744 $ 52,313 $ 52,313 0% Sale of Automotive Equipment 118,453 123,424 - - 0% Sale of Other Equipment 59,764 4,406 - - 0% Automotive Equipment, Rental 5,846,393 6,143,747 5,901,286 5,901,286 0% GASB 31 Market Value Adjustmnt 117,420 98,154 - - 0% Damage to City Property 10,000 - - - 0%
Other Reimbursements - 44,188 - - 0%
Other - 232 - - 0%
Total Revenues $ 6,345,367 $ 6,604,893 $ 5,953,599 $ 5,953,599 0% Operating Transfers In $ 170,000 $ - $ - $ - 0% Total Other Financing Sources $ 170,000 $ - $ - $ - 0% Total Fund 601 $ 6,515,367 $ 6,604,893 $ 5,953,599 $ 5,953,599 0%
Fund 602 - Self Insurance Fund
Investment Earnings $ 452,080 $ 556,617 $ - $ - 0% Unemployment Premiums 80,180 80,180 80,180 80,180 0% General Liability Premiums 2,072,221 2,072,221 2,392,171 2,900,864 21% Workers’ Compensation Premiums 2,939,914 2,939,914 2,939,914 2,939,914 0% GASB 31 Market Value Adjustmnt 283,642 255,878 - - 0% Damage to City Property - 29,258 - - 0%
Total Revenues $ 5,828,037 $ 5,934,068 $ 5,412,265 $ 5,920,958 9% Operating Transfers In $ 432,039 $ - $ - $ - 0% Total Other Financing Sources $ 432,039 $ - $ - $ - 0% Total Fund 602 $ 6,260,076 $ 5,934,068 $ 5,412,265 $ 5,920,958 9% Fund 603 - IT Replacement Fund
Investment Earnings $ 248,493 $ 362,202 $ - $ - 0% GASB 31 Market Value Adjustmnt 174,489 189,300 - - 0% Total Revenues $ 422,981 $ 551,501 $ - $ - 0%
Operating Transfers In $ 3,114, 347 $ 2,856,000 $ 1,597, 836 $ 3,115,809 95% Total Other Financing Sources $ 3,114,347 $ 2,856,000 $ 1,597,836 $ 3,115,809 95% Total Fund 603 $ 3,537,328 $ 3,407,501 $ 1,597,836 $ 3,115,809 95%
TOTAL REVENUES $ 221,401,890 $ 235,498,183 $ 218,760,424 $ 231,101,144 6% TOTAL OTHER SOURCES $ 10,911,380 $ 6,805,994 $ 2,797,836 $ 9,825,325 251% GRAND TOTAL ALL FUNDS $ 232,313,270 $ 242,304,177 $ 221,558,260 $ 240,926,469 9% 36 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027