HomeMy WebLinkAbout- 26-279 - 8. Proposed Budget Book FY 26-27 - 5/12/20262026 - 2027
FOR THEFISCAL YEAR
PROPOSED OPERATING & CAPITAL IMPROVEMENT BUDGET
CITY OF COSTA MESA,
CALIFORNIA
Proposed Operating and
Capital Improvement Budget
FISCAL YEAR 2026-2027
Prepared By the Finance Department
Cecilia Gallardo-Daly
City Manager
TABLE OF CONTENTS
BUDGET MESSAGE
GENERAL INFORMATION
10 Organization Chart
11 History of Costa Mesa
12 Miscellaneous Statistics
13 Budget Guide
14 Budget Process
16 Financial and Budget Policies
SUMMARIES OF FINANCIAL DATA
24 Budget Overview
32 All Funds Revenues and Sources of Funds
37 General Fund Revenues and Sources of Funds
Revenue Summaries – All Funds
41 Sales and Use Tax
42 Property Tax
43 Transient Occupancy Tax
44 Franchise Fees
45 Business License
46 Licenses and Permits
47 Fines and Forfeitures
48 Use of Money and Property
49 Fees and Charges for Services
50 Schedule of Interfund Transfers
Appropriations Summaries – All Funds
51 Total Appropriations (Including Transfers) – Graphs
52 Summary of Appropriations by Department/by Category – All Funds
54 Summary of Appropriations by Account – All Funds
City of Costa Mesa, California
TABLE OF CONTENTS
Appropriations Summaries – General Fund
56 Total General Fund Appropriations (including Transfers) Graphs
57 Summary of Appropriations by Department/by Category – General Fund
59 Summary of Appropriations by Department by Account – General Fund
62 Four-Year Personnel Summary by Department
Departmental Budget Details
69 City Council
75 City Manager’s Office
95 City Attorney’s Office
101 Finance Department
115 Parks and Community Services Department
133 Information Technology Department
143 Police Department
159 Fire and Rescue Department
173 Economic & Development Services Department
193 Public Works Department
217 Non-Departmental
CAPITAL IMPROVEMENT PROGRAM
238 Capital Improvement Program Overview
COSTA MESA HOUSING AUTHORITY
320 Costa Mesa Housing Authority Overview
322 Total Resources and Appropriations
APPENDIX
327 Description of Funds & Fund Types
332 Glossary of Budget Terms
337 Acronyms
340 Computation of Legal Debt Margin
341 Assessed Valuation Last 10 Fiscal Years
342 Description of City’s Current Debt Obligations
343 Schedule of Debt Service Requirements to Maturity
City of Costa Mesa, California
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Budget Message
BUDGET
MESSAGE
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2025-2026
Presented to the
City of Costa Mesa
For meeting the criteria established to achieve a CSMFO Award in Budgeting.
February 5, 2026
Jennifer Wakeman James Russell-Field, Chair
2025 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting
3City of Costa Mesa, California
Budget
Message
PRESENTED TO
City of Costa Mesa
California
For the Fiscal Year Beginning
July 01, 2025
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
Proposed Budget for
Fiscal Year 2026-2027
4 City of Costa Mesa, California
Finance Department
City of Costa Mesa, California
1/12/2026
The Government Finance Officers Association
of the United States and Canada
The Certificate of Recognition for Budget Preparation is presented by the Government
Finance Officers Association to those individuals who have been instrumental in their
government unit achieving a Distinguished Budget Presentation Award. The
Distinguished Budget Presentation Award, which is the highest award in governmental
budgeting, is presented to those government units whose budgets are judged to adhere
to program standards.
presents this
CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION
to
Date:
Executive Director
5City of Costa Mesa, California
Budget
Message
This Page Intentionally
Left Blank
City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
General InformationGENERAL
INFORMATION
CITY LEADERSHIP
CITY COUNCIL
CITY OFFICIALS
City Manager
City Attorney
Finance Director
Director of Parks and Community Services
Director of Information Technology
Chief of Police
Acting Fire Chief
Director of Economic & Development Services
Director of Public Works
Cecilia Gallardo-Daly
Kimberly Barlow
Vacant
Brian Gruner
Steve Ely
Joyce LaPointe
Jason Pyle
Carrie Tai
Raja Sethuraman
MANUEL CHAVEZ
MAYOR PRO TEM
DISTRICT 4
MIKE BULEY
COUNCIL MEMBER
DISTRICT 1
LOREN GAMEROS
COUNCIL MEMBER
DISTRICT 2
ARLIS REYNOLDS
COUNCIL MEMBER
DISTRICT 5
JOHN STEPHENS
MAYOR
ANDREA MARR
COUNCIL MEMBER
DISTRICT 3
JEFF PETTIS
COUNCIL MEMBER
DISTRICT 6
9City of Costa Mesa, California
general
InforMatIon
10 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
History of Costa Mesa
Located on the “coastal tableland” above Newport Bay, Costa Mesa was once grazing grounds for cattle belonging
to the Mission San Juan Capistrano. At the beginning of the 19th Century, missionaries built an adobe way station
or “estancia” for the vaqueros who tended the herds. This structure still stands at 1900 Adams Avenue and was
restored and transformed by the City into a museum. In 1810, this same area was a part of the Spanish land grant
of Santiago del Santa Ana made to Jose Antonio Yorba. By 1880, settlers had begun buying portions of the rancho
from Yorba’s heirs and in the same decade established the town of Fairview. A schoolhouse and church were built
near the present intersection of Harbor and Adams, and a 25-room hotel accommodated visitors to the nearby hot
sulfur springs. But in early 1889, a storm washed out the railroad and brought financial disaster to the community
which soon reverted to farming country.
By this time, the little town of Harper, named after a nearby rancher, had emerged alongside the Santa Ana and
Newport Railroad. Its first business, Ozment’s General S tore, stood on the corner of Newport and 18th Street and
contained the City’s first post office, established in 1909. On May 11, 1920, Harper officially changed its name to
Costa Mesa, which means “coastal tableland” in Spanish and continued as an agricultural community, growing
sweet potatoes, corn, tomatoes, strawberries, and apples.
Building and oil drilling industries were just beginning to bring new growth to the City when the Depression hit
Southern California. Industries collapsed and the local bank closed. More disaster followed when the 1933
earthquake shook the town, damaging businesses and the main school. Soon after, the school was rebuilt and
continued to operate as the Clara McNally School. These buildings are now used for school administrative and
service purposes.
World War II brought many thousands of people to the area for training at the Santa Ana Army Air Base, located on
what is now the Orange County Fairgrounds, Orange Coast College, and the present site of the Civic Center. When
the war ended, many of these men returned with their families to begin a population boom in the City.
On June 29, 1953, the City was incorporated and a City Council-Manager form of government was chosen. The
new City had an area of 3.5 square miles and a population of 16,840. The City currently has an area of 16.8 square
miles and the population has increased to 109,423 as of July 2025.
Today, Costa Mesa is a major commercial and industrial center of Orange County. The City, which formally adopted
the slogan “The City of the Arts” in late 1984, is home to the Orange County Performing Arts Center and the Tony
Award-winning South Coast Repertory Theater. The Center includes a 3,000-seat facility, which was completed
in 1985. In September 2006, the 2,000-seat Henry and Renee Segerstrom Concert Hall and 500-seat Samueli
Theater opened with great success. The Concert Hall is the new home to Orange County’s Pacific Symphony and
Pacific Chorale.
Costa Mesa also offers world-class shopping and dining experiences in and around South Coast Plaza. Home to
large corner stores like Nordstroms, Macy’s, Saks Fifth Avenue, and Bloomingdale’s, South Coast Plaza also offers
smaller specialized stores like Tiffany & Co., Sugarfina, Kate Spade, and Coach. The South Coast Plaza area also
offers a variety of fine dining that includes Din Tai Fung, Vaca, AnQi Bistro, The Capital Grille, and Water Grill.
This history has made and continues to make the City of Costa Mesa a destination for all experiences.
11City of Costa Mesa, California
general
InforMatIon
Miscellaneous Statistics
GENERAL
Date of Incorporation June 29, 1953
Form of Government Council-Manager
Classification General Law
Area (in square miles)16.8
Population 109,423
Acres Zoned for Industry 1,026
Acres of Open Space 1,039
Post Offices 2
Miscellaneous Statistics
FIRE PROTECTION
Number of Fire Stations 6
Number of Sworn Fire Fighters 86
Fire Insurance Rating Class 2
POLICE PROTECTION
Number of Sworn Police Officers 142
STREETS, PARKS and SANITATION
Miles of Streets (in lane miles)522
Miles of Alleys 15
Trees, Street 25,000
Park Sites 30
Skate Park 1
18-hole Public Golf Courses 2
Miles of Storm Drains 45.5
Miles of Sewers 325.7
Sanitation Pumping Stations Education Facilities 20
EDUCATION FACILITIES
Elementary Schools 14
Junior High Schools 2
High Schools 4
2-year Community College 1
Private Schools 17
Public Libraries 2
12 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Budget Guide
The purpose of the City of Costa Mesa’s budget is to serve as a blueprint for providing City services and as a
working financial plan for the fiscal year. It also represents the official organizational plan by which City policies,
priorities, and programs are implemented. It provides the means to communicate to the residents, businesses, and
employees how the City’s financial sources are used to provide services to the community. The budget includes
both the operating costs to manage the City and the capital improvement projects that the City plans to undertake
during the fiscal year.
The budget is organized by fund, department, division, program, and by account. A fund is defined as a fiscal
accounting entity with a self-balancing set of accounts recording cash and other financial resources, together
with all related liabilities and balances, which are segregated for the purpose of carrying on specific activities
in accordance with special regulations, restrictions, or limitations. A department (e.g., Police Department) is an
organizational unit with divisions (e.g., Police Support Services) and within each division is a specific program
(e.g., Crime Investigation). Line accounts provide the details of the type of expenditure that each department/
division/program spends e.g., salaries, benefits, supplies, and so forth.
Budget Preparation Overview
Budget Message: This section includes the City Manager’s transmittal letter to the City Council and describes
what is in the budget, including budget issues and policies that lead to the development of the budget. It also
includes the City Council’s Goals which direct the budget development process.
General Information: This section includes the organizational chart, city leadership, the community profile, the
budget guide, budget process, financial and budget policies, as well as the description of each fund. The funds
are listed by fund t ype: Governmental Funds (including the General Fund, S pecial Revenue Funds, Capital Projects
Funds, and Debt Service Funds), and Proprietary Funds (which include the Internal Service Funds).
Summaries of Financial Data: This section provides a budget overview, a variety of financial analyses, such
as the pie charts of resources and appropriations, multi-year budget comparisons, revenue details/narratives with
historical trends, and a summary of personnel changes by department.
Departmental Budget Details: This section divides the budget by department. It starts with the City Council.
The reader will find a narrative of the department describing each division, an organizational chart, program
accomplishments and goals, and performance measures/workload indicators. This section also provides the
financial data of each department which include multi-year comparisons of expenditures sorted in several ways:
by funding source, by division, program, and expenditure category. The last department is the Non-Departmental
which is not an actual department, it is merely a cost center to house expenditures such as debt service payments
and transfers outs, which are not attributed to a specific department.
Capital Improvement Program: This section provides financial status of the ongoing capital improvement projects,
a summary of the capital improvement projects planned for the year by category and by funding source, and
project detail forms that include their descriptions, funding sources, and the estimated cost of each project. This
section also includes a five-year capital improvement project schedule.
Appendix: This is the final section of the budget book which includes a brief history of the City, miscellaneous
statistics (such as date of incorporation, form of government, population, etc.), community profile (provides
demographics information, among other things), a glossary of budget terms, a listing of acronyms used throughout
the budget document, various statistical data about the City’s debt obligations, and a per capita expenditure
comparison with other jurisdictions contiguous to Costa Mesa.
13City of Costa Mesa, California
general
InforMatIon
Budget Process
Operating Budget
Each year, the Finance Department coordinates the preparation of the following fiscal year’s budget. The information contained in the
budget is the end product of a thorough financial review performed through the combined efforts of City staff.
The City’s budget process begins in December with a kick-off meeting with all departments. The City Manager outlines the goals and
directives for the development of the coming year’s budget. The Finance Department distributes the budget calendar, instructions,
forms, and budget analysis to the d epartments. The Maintenance Services staff c oordinates the d epartmental building modification
and vehicle replacement requests, while the Public Works Department the capital improvement project requests.
Each department is responsible for developing their own budget. After the departments have submitted their budget requests, the
Finance Department reviews each request, analyzes all supporting documentation, and compiles the data. The budget team then
calculates the total amount requested including estimated revenues and projected fund balances.
The City Manager and Finance Department hold departmental budget meetings to discuss each department’s requests and obtains
additional i nformation, i f necessary. Following t hese meetings, l ine item requests a re a djusted i n accordance with the City M anager’s
funding decisions. This budget-making process takes place from February through May.
Once the budget is adopted by City Council, the City staff incorporates the budgetary data into the City’s financial system. Staff
then issues the adopted budget document and submits it for both the national and the state budget awards program. On an ongoing
basis, the Finance Department monitors budget performance using month-end reports, which are available to the departments
throughout the year.
Capital Budget
The City maintains a rolling five-year Capital Improvement Program (CIP). In October/November of each year, the
Public Works Department solicits proposals from the other City departments for inclusion in the coming year’s
capital improvement projects budget. Around the same time, the Finance Department provides Public Works
the estimated fund balances available for appropriation for CIP. These fund balances usually come from Special
Revenue Funds and Capital Projects Funds. Both these fund types are earmarked for specific uses. The General
Fund provides funding for CIP based on the Capital Asset Needs Ordinance and in turn, cash is then transferred
to the Capital Improvement Projects Fund, where the projects will reside.
Public Works staff then prepares the capital project detail forms, which provide detailed information about the
proposed capital project. Typically, a project costing $30,000 or more (with some exceptions depending on the type
of project) is categorized as a capital improvement project. Others, costing less, could be included in consolidated
Building Modification projects. These are routine maintenance and/or repairs of City buildings and facilities.
During the departmental budget meetings, the City Manager and staff review the various proposed projects. After
the City Manager’s evaluation of what will be included in the proposed budget, the CIP is submitted to the FiPAC
Committee to review and is presented to the Planning Commission to determine if the projects conform to the
General Plan. The proposed CIPs relating to parks are also submitted to the Parks & Recreation Commission for
comments and recommendations.
The FiPAC Committee presented the proposed CIP on March 11, 2026. The Parks, Arts and Community Services
Commission presented the proposed CIP on March 12, 2026. The CIP was presented to the City Council at the
March 31, 2026 study session. The Planning Commission will be presented the proposed CIP on April 27, 2026.
Budget and Funding Accounting
Basis of Budgeting
The City uses the modified accrual basis in budgeting governmental funds. This means that obligations of the City,
including outstanding purchase orders, are budgeted as appropriations and revenues are recognized when they
are both measurable and available to fund current expenditures.
The City does not have an enterprise fund. However, the City does utilize the internal service funds for its fleet
services operations, self-insurance program, and information technology replacement program. Under the internal
service funds, the budget is prepared on a full accrual basis. This means expenses are recognized when incurred
and revenues are recognized when due to the City. Depreciation expense is not included in budgeting for internal
service funds but the full purchase price of equipment is included in the budget.
14 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Budget Pre-Kickoff
Meeting
(DEC 2025)
Finance Analyzes Data
and Sends to Dept
(JAN 2026)
Departments Prepare
Prelim Budget info
(JAN 2026)
Finance Department
Reviews Prelim Budget
(JAN-FEB 2026)
Pre-Budget Meetings-
Dept/Finance
(FEB-APR 2026)
Budget Meetings -
Dept/Finance/CM
(APR 2026)
Budget Team Meets with
City Manager to finalize
Prelim Budget
(APR 2026)
Council
Adopts Budget
(MAY/JUN 2026)
Finance/IT Upload
Adopted Budget to
Financial System
(JUN 2026)
Finance Prepares
Adopted Budget Book
(JUL 2026)
Finance/Central
Services Prepares
Prelim Budget Book
(MAY 2026)
Prelim Budget Book for
City Manager’s Review
(MAY 2026)
FiPAC Committee
Reviews Proposed
Prelim Budget
(MAY 2026)
Council Study Session
Reviews Proposed
Prelim Budget
(MAY 2026)
Basis of Accounting
The City uses the modified accrual basis of accounting for governmental funds. Revenues are recorded when measurable and
available to fund current expenditures. Expenditures are recorded when the services are substantially performed or the goods
have been received and the liabilities have been incurred. The City’s internal service funds use the full accrual basis of accounting;
revenues are recorded when earned and expenses are recorded when incurred.
Budgetary control is maintained at the department level within each fund. The City also maintains an encumbrance accounting
system b udgetary c ontrol. Estimated p urchase amounts are e ncumbered p rior to the r elease of purchase o rders to vendors. At fiscal
year-end, all operating budget appropriations lapse, except for ongoing grant projects.
User Fees & Charges
As part of the budget cycle, the City considers updates to its fees and charges, usually, after the budget is adopted.
The City uses, to some extent, a cost allocation method for administrative and overhead charges as part of the
calculation. Administrative costs are based on staff salaries and benefits, which are allocated on a pro-rata
basis; overhead charges are for maintenance and operation costs which are also allocated in the same manner.
Both of these charges are added to the cost of personnel who are directly involved in the activity for which a fee
is charged, which is determined by the time spent on that activity multiplied by the hourly rate for salaries and
benefits. The City Council conducts a public hearing before adopting the new fees.
15City of Costa Mesa, California
general
InforMatIon
Financial And Budget Policies
Introduction
The City of Costa Mesa’s largest financial responsibility to its residents is the care of public funds. Financial and
budget policies are developed by the Finance Department and City Manager in order to establish the framework for
the overall budget planning and financial management for the City of Costa Mesa. These policies shall periodically
be reviewed by the City’s Finance and Pension Advisory Committee (FiPAC) and adopted by the City Council.
These policies will help City officials plan fiscal strategy using a consistent approach contributing to the City’s
fiscal stability and will provide adequate funding of the services desired by the public.
The City Manager will propose a budget within a reasonable amount of time for the City Council and public
to review and discuss it before adoption. As per the City’s Municipal Code, City Council shall adopt the annual
budget by June 30th of each year.
Revenues
Revenues and Grants
The City will seek to maintain a diversified and stable revenue base to protect the City from short-term fluctuations
in any one revenue source. Ongoing revenues will be projected using realistic assumptions. Revenue forecasts
will be neither overly optimistic nor overly conservative. They will be as realistic as possible based on the best
available information. Should economic downturns develop which could result in revenue shortfalls or fewer
available resources, the City will make adjustments in anticipated expenditures to compensate.
One-time revenues shall be limited for use on non-recurring items which include start-up costs, reserve stabilization,
capital expenses, and early debt retirement.
Fees and Charges for Services
User fees will be imposed to cover the cost of services provided for unique or narrow segments of the community.
Fees will normally be set at full cost recovery. Full cost recovery includes direct and indirect costs, overhead and
depreciation for the period during which the fee will be in effect. Fees may be set at less than full cost recovery
(cost of service may be subsidized) as the City Council deems necessary. Fees will be reviewed and updated on an
ongoing basis to ensure that they keep pace with changes in the cost-of-living as well as changes in methods
or levels of service delivery. Fees that are set by State law shall be implemented in accordance with those laws.
Operating & Capital Budget
Consistency with City Council and City Manager Priorities
Base operating budget requests shall be consistent with the priorities and operational plans set forth by the
City Council, City Manager, and the City’s Financial Policies. Department Heads are responsible for using these
priorities and plans, along with program outcome indicators, to evaluate existing programs and redirect existing
resources as needed for greater efficiency, to reduce cost, and minimize the requests for additional resources.
Balanced Budget
A balanced budget means that operating revenues must fully cover operating expenditures, including debt service.
Under this policy, it is allowable for total expenditures to exceed revenues in a given year by the use of fund balance.
However, in that situation, beginning unassigned fund balance can only be used to fund capital improvement plan
projects or other one-time, non-recurring expenditures. Budgets for funds outside the General Fund are balanced
to the funds’ own revenue sources without General Fund subsidy unless previously approved by the City Council.
Salaries and Benefits
The Finance Department will set the regular salary and employee benefits base budgets based on known changes
in bargaining unit MOUs, retirement rates, and other employee benefit costs. The F Y 2019-20 Adopted Budget
added a vacancy factor for each of the following departments: Parks and Community Services (6%), Public Works
Department (1%) and Police (8%). The F Y 2026-27 Proposed Budget recalculated the attrition factor to 2% across
all departments and reallocated to Non Departmental in the General Fund.
Maintenance and Operations
16 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Maintenance and operations shall be budgeted at the same level as current year budget to the extent they are
necessary to support basic operations, Council, and City Manager’s goals. Budgeted base amounts may be reduced
if an analysis of actual usage reveals ongoing over-budgeting practices. One-time items applicable only to past
years operations may be removed from the base.
Percentage of General Fund Budget for Capital Expenditures
The City shall allocate a minimum of five percent (5%) of annual General Fund revenue to the Capital Asset fund.
The Capital funds are to be used for the construction, design, engineering, project management, inspection,
contract administration, and property acquisition of City-owned or operated facilities. Capital asset funds may
also be applied toward debt obligations created to fund capital assets where the indebtedness originated after
October 15, 2020.
For purposes of this policy, Capital assets are defined as fixed assets with a value greater than $30,000 that are
stationary in nature including, but not limited to, publicly owned or operated streets, highways, bridges, sidewalks,
curbs, gutters, alleys, storm drains, trees and landscaping, medians, parks, playgrounds, traffic signals, streetlights,
fences, facilities, and walls. Capital assets are defined as City-owned or operated buildings including, but not
limited to, City Hall, Civic Center, Police Department, Old Corp Yard, New Corp Yard, fire stations, libraries, and
community centers. These expenditures can be budgeted in either the General Fund or Capital Improvements
Fund. During an economic downturn or in the event of a disaster these allocated funds could be used as a type
of reserve for operations upon approval by a supermajority of the entire City Council (5 votes).
Percentage of General Fund Budget for Information Technology Expenditures
The City will allocate a minimum of one and one-half percent (1.5%) of General Fund revenue to the Information
Technology Replacement Fund. The technology funds are to be used for hardware, software, services, systems
and supporting infrastructure to manage and deliver information.
For purposes of this policy, Infrastructure Expenditures are defined as expenditures on funding the implementation
of the City’s Information Technology Strategic Plan, replacement, maintenance, or improvement of the City’s
information technology and/or for staffing for the implementation of infrastructure needs. During an economic
downturn or in the event of a disaster these allocated funds could be used as a type of reserve for operations upon
approval by a supermajority of the entire City Council (5 votes).
Contingencies
A contingency of $500,000 is included in the annual operating budget; which is a reduction of the normal allocation
of $1.0 million. This amount allows the City Manager to retain budget flexibility for operations during the fiscal year
and will be used in accordance with the City’s financial policies, however in FY 2026-27 the full amount of the City
Manager’s contingency was deferred. Legal costs are included here to defend the City in litigation matters that are
not assigned or associated with a specific department.
Requests for Budget Increase
All requests for budget increases require an evaluation that outlines the department’s intended outcome(s).
Multiple requests are ranked in order of the department’s priority for approval. Department Heads will confirm that
all potential alternatives for redirecting existing resources have been examined and that lower priority items have
been reduced or eliminated in order to free up existing resources before asking for an increase.
The Finance Department and the City Manager will conduct a mid-year review of prior year budget increases
to determine what prior year budget increases will be funded based on funding availability. Funding for these
increases will continue if the Finance Department, the City Manager, and the requesting department agree that:
■They meet the performance expectations
■They merit continuation
■They are still relevant to the department’s mission, and
■Sufficient funding exists.
17City of Costa Mesa, California
general
InforMatIon
Five-Year Financial Forecast
The City will forecast its General Fund revenues and expenditures for each of the next five years.
General Expenditure Management
Mid-Year Budget Reviews
The City Council will formally review the budget to actual status of revenues and expenditures as soon as practical
and amend the budget, if necessary. The mid-year review will also serve as an opportunity for the City Council
to discuss and provide guidance on expectations for the next fiscal year’s budget preparation.
Budgetary Control
The level of budget control exists at the program level. Annual budgets are set at the individual account level
however, Department Heads will be responsible for not exceeding the overall program budget. The Finance
Department will review monthly budget to actual reports provided to the City Manager for review. It is the
responsibility of each department to communicate to the Finance Department when program budgets might
be exceeded. This communication is to be before the situation occurs and include the reason or cause for the
potential situation. At that time, the most appropriate action will be discussed to ensure fiscal balance.
Budget Transfers and Adjustments
Budget transfers are shifts of existing resources between divisions, programs, and accounts. Department Heads
are responsible for the efficient and effective use of the resources within their departmental budgets and are
required to reallocate existing resources before requesting budget increases. Therefore, they are permitted,
with the concurrence of the Finance Department, to make budget transfers of resources among the accounts,
programs and divisions within their department. If a department is unable to resolve budgetary issues within their
department budget, the City Manager may approve the transfer of resources between departments staying within
the total appropriations previously authorized by the City Council. Exceptions to this flexibility are transfers out
of salaries and benefits, which require City Manager or Finance Department approval.
The City Manager has the authority to transfer money to the appropriate item, account, program, department,
or fund to cover expenditures which have been approved by the Council, except where such transfer is expressly
prohibited in a resolution or ordinance passed by the Council. The City Manager also has the authority to transfer
money between and within funds to meet the operational needs of the City within established spending limits.
Budget adjustments are changes that affect the total amount of the City budget. These include appropriation
of new grants or other revenues that had not been approved or realized at the time of the budget adoption. These
also include increases or decreases to unassigned fund balance for items approved but not spent in previous
fiscal years (i.e. purchase order rollovers) or for unanticipated, one-time items that cannot be postponed to the
next budget cycle. Budget adjustments must be approved by the City Council.
Operating Carryover and Surplus
Balances in operating program appropriations at the end of the fiscal year may be carried over for specific purposes
into the next fiscal year with the approval of the City Manager, and reporting to the City Council during a quarterly
budget update report.
A fiscal year-end surplus may occur when there is a net increase in fund balance or when there is a positive budget
variance. Such a surplus will be reviewed for potential use using the following priorities:
1. Increase reserves if reserves are below target.
2. Examine opportunities for prepayment and accelerated payoff of debt.
3. Increase funds for capital facilities.
Arts and Cultural Master Plan Funding
Authorize the City Manager, or her designee, to fund the differential amount in the Arts Cultural Master Plan Fund
when a shortfall exists from insufficient Cannabis Measure Q revenues from the General Fund, as necessary.
18 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Accounting
The City will comply with the requirements of the Governmental Accounting Standards Board (GASB) and record
and maintain its financial transactions based upon Generally Accepted Accounting Principles (GAAP).
Investments
The City Treasurer shall invest the City’s idle funds in accordance with the guidelines established in the adopted
Investment Policy.
Fund Balance and Reserves
Fund balance consists of nonspendable, restricted, committed, assigned, and unassigned funds.
Nonspendable fund balance includes amounts that cannot be spent because they are either not in spendable form
(such as inventory) or legally or contractually required to be maintained intact (such as endowments).
Restricted fund balance includes amounts that can be spent only for specific purposes specified by constitution,
external resource providers, or through enabling legislation.
Committed fund balance includes amounts that can be used only for specific purposes determined by formal
action of a City ordinance by the Council. It includes legislation (Council action) that can only be overturned by new
legislation requiring the same t ype of voting consensus that created the original action. Therefore, if Council action
limiting the use of funds is separate from the action (legislation) that created (enables) the funding source, then
it is committed, not restricted. For the purposes of establishing, modifying, and rescinding a committed fund
balance, the City considers an ordinance more binding than a resolution or a minute action by City Council.
Assigned fund balance includes amounts that are designated or expressed by the Council, but does not
require a formal action like a resolution or ordinance. The Council may delegate the ability to an employee
or committee to assign uses of specific funds for specific purposes. In June 2011, the City Council passed
Resolution 11-27, delegating authority to establish, modify, or rescind a fund balance assignment to the Finance
Director.
Unassigned fund balance includes the residual balance for the City’s General Fund and includes all spendable
amounts not contained in other classifications.
As of June 30, 2025, combined reserves fund balance totals $61.0 million as follows. The following information
is from the City’s audited financial statements for FY 2024-25.
Fund Balance Category
FY 2024-25
Audited
Committed
Declared Disasters $ 14,125,000
Self Insurance $ 2,000,000
Economic Reserves $ 9,000,000
Assigned
Compensated Absences $ 5,982,021
Police Retirement Supplemental $ 1,572,306
Worker’s Compensation $ 2,000,000
Facilities Reserve $ 2,000,000
Strategic Plan Projects $ 2,000,000
Section 115 Trust $ 2,092,360
Non-spendable $ 883,072
Unassigned $ 19,307,000
Total $ 60,961,759
Reserve Study and Goals
The financial risks that the City faces, and which should be accounted for in the process of establishing reserves,
include economic volatility, major infrastructure failure, natural disasters, and other emergencies. A separate
study of these risks was prepared in 2020 and is periodically updated by the Finance Department to assess each
category of risk and recommended to the City Council an adequate amount of reserves that will enable the City
to prepare for the identified risks. At that time, Council determined the appropriate reserve level was $55 million
and committed to a plan to reach that goal and to increase the reserve level annually in years where the General
19City of Costa Mesa, California
general
InforMatIon
Fund had a surplus. During the mid-year budget report and preparation of the five-year financial plan, actual reserve
amounts are compared to recommended amounts. If reserves are below target, recommendations will be made
for increasing reserves. The City reached the $55 million goal on June 30, 2016.
Committed for Declared Disasters/Emergency Reserve
The $14.1 million committed for declared disasters was established by the City Council as an emergency reserve.
As set forth by Council Resolution 11-27 (June 21, 2011) and Municipal Code Sections 2-206 and 2-207, use of this
reserve is limited to the following purposes:
1. To provide required emergency funding as a result of a declared emergency.
2. To provide required funding for an unanticipated but urgent event threatening the public health, safety, and
welfare of the City, such as earthquakes, major unanticipated infrastructure failures, and terrorist events.
This reserve may only be utilized by resolution of the City Council for the reasons stated above. This amount will
be shown as a committed fund balance on the City’s Annual Comprehensive Financial Report (ACFR).
Paired with this reserve is the policy of a minimum monthly cash balance (throughout the fiscal year) in the General
Fund of at least $14.1 million. This keeps the reserve funds liquid rather than having them tied up in longer-term
investments. The amount presented on the monthly Treasurer’s Report will be used to determine the actual ending
monthly cash balance.
Committed for Self-Insurance
The $2 million self-insurance reserve is set by Resolution 11-27 and Municipal Code Section 2-154. The City will
maintain a Committed General Fund Balance minimum of $2 million to be used to pay actual losses not covered
by other insurance policies or insurance pools. If used, this reserve shall be replenished with funds each fiscal year
from the General Fund operating reserve.
Committed for Economic Reserves
During the reserve study discussed above, the City Council approved the establishment of a reserve to address
possible economic instability resulting in a decline in sales tax, property tax, and transient occupancy tax. After
the adoption of the reserve goal, the Finance Department created the Committed for Economic Reserve account
and has a current balance of $9.0 million.
Other General Fund Reserves
The other three categories of reserves listed above are based on specific studies or calculations of what is needed
for those programs. The amounts are refreshed annually and recommended to continue as long as required.
In addition to these reserves, the City Council has delegated the authority to determine fund balance assignments
to the Finance Director. These assignments include: Compensated Absences, Police Retirement 1% Supplemental,
Worker’s Compensation, Facilities Reserve, S trategic Plan Projects, and a Pension Section 115 Trust. These
assignments total $19.3 million at June 30, 2025.
Debt Service Fund Reserves
The City shall maintain reserves in the Debt Service Funds as prescribed by the bond covenants adopted at the
time of debt issuance.
Equipment Replacement Fund Reserves
The Equipment Replacement Fund shall maintain adequate reserves to provide funding for replacement of fleet
vehicles and both motorized and non- motorized equipment.
20 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Debt
Debt Issuance
The City may issue long-term (exceeding twelve months) debt for capital projects and fixed assets. All General
Fund debt issuances shall identify the method of repayment (or have a dedicated revenue source). The term of the
debt should not exceed the life of the asset being financed. The City shall not issue General Fund debt to support
ongoing operating costs unless such debt issuance achieves net operating cost savings and such savings are
verified by independent analysis.
Unfunded Pension Liability
Should the City’s pension obligations include an unfunded liability, the City shall develop a plan to reduce and
eventually eliminate the unfunded liability. In addition to paying the annual required contribution (that includes
amortization of the unfunded pension liability), the City will annually allocate a minimum of $500,000 annually
towards reducing the unfunded liability starting with the FireSide Fund. In addition, if the City prepays annual
retirement costs, the savings on any prepayment option exercised will be evaluated by the Finance Department
to determine if it could be used to make an additional payment to the FireSide Fund.
21City of Costa Mesa, California
general
InforMatIon
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Summaries of Financial DataSUMMARIES OF
FINANCIAL DATA
Budget Overview
The Fiscal Year 2026-27 Budget reflects the operating and capital spending plans for the General Fund, Special
Revenue Funds, Capital Project Funds, and Internal Service Funds. The total Proposed budget for all funds is
approximately $245 million, an increase of $19.9 million, or 9 percent compared to the adopted budget for Fiscal
Year 2025-26. Table 1 illustrates these amounts.
Table 1 - Proposed Budget - All Funds
Adopted Proposed Increase/(Decrease) FY 2026-27
Expenditure Category FY 2025-26 FY 2026-27 Amount Percent % of Total
Operating Budget $ 202,433,823
$ 2 11,466,653
$ 9,032,830
4%
86%
Transfers Out 3,547,836
9,825,324
6 ,277,488
177%
4%
Capital Budget 18,957,631 23,585,595 4,627,964 24% 10%
Total $ 224,939,290 $ 2 44,877,572 $ 19,938,282 9% 10 0%
General Fund Budget Overview
The General Fund comprises 81.7 percent of the total operating budget. Therefore, the succeeding discussion will
focus primarily on the General Fund.
The General Fund budget is $200.0 million (including transfers out), an increase of approximately $13.1 million, or
7 p ercent c ompared to the F iscal Year 2025-26 adopted b udget. Table 2 below illustrates t he components a nd the
changes of the budget as compared to the prior year’s budget.
Table 2 - General Fund Operating Budget
Adopted Proposed Increase/(Decrease) FY 2026-27
Expenditure Category FY 2025-26 FY 2026-27 Amount Percent % of Total
Salaries and Benefits $ 137,367,317 $ 146,171,618 $ 8,804,301 6% 73%
Maintenance and Operations 4 3,726,192 41,165,570 (2,560,622) -6% 21%
Fixed Assets 2,964,263 2,804,063 (160,200) -5% 1%
Transfers Out 2,797,836 9,825,324 7,027,488 2 51% 5%
Total $ 186,855,608 $ 199,966,575 $ 13,110,967 7% 10 0%
Salaries And Benefits
Budgeted personnel costs increased by $8.8 million, or 6 percent. The Proposed Budget includes 599 full-time
employees, a net decrease of one (1) F TE in the Park Ranger classification. The City is also proposing a
reclassification to the following positions: Emergency Service Coordinator to a Fire Battalion Chief, Chief of Code
Enforcement to a Senior Permit Technician, and Public Safety Dispatcher to a Public Safety Dispatcher Supervisor.
These amended staffing adjustments and strategic workflow allocation provides the City with the appropriate
classifications to deliver service. Further, as part of the efforts to maintain a balanced budget in F Y 2026-27, the
following positions are being proposed to be held vacant (hiring freeze): Associate Planner Economic, Principal
Planner (3 months), Assistant Fire Marshal, Programmer Analyst II, and Office Police Records Shift Supervisor.
Additionally, the following positions that were frozen in the prior fiscal year will remain frozen, including: Office
Specialist II (Parks and Community Services Department), Office Specialist II (Economic and Development
Services Department), Code Enforcement Officer II, Engineering Technician III, Facilities Maintenance Technician,
and Maintenance Supervisor.
Proposed Budget for
Fiscal Year 2026-2027
24 City of Costa Mesa, California
Maintenance And Operations
The maintenance and operations category includes accounts such as: office supplies, office equipment, electricity,
gas, and water for all City owned property including parks, medians, street lights and traffic signals, park and
facility maintenance, general liability insurance, the contingency account, and principal and interest payments
on outstanding City debt. The budget for maintenance and operations in the General Fund is $41.2 million, a net
decrease of $2.6 million, or 6 percent compared to the FY 2025-26 Adopted Budget. The decrease is attributed
to a request by the City Manager for a one-time reduction in non- critical services in the General Fund. These
reductions will be re-evaluated for consideration to be returned in the next budget cycle. Additional reductions
include a realignment of $350,000 for eligible landscaping expenses to the Gas Tax Fund (Fund 201), eligible
drainage expenses of $ 66,000 to the Drainage Fund ( Fund 209), and $220,000 for traffic signal maintenance to
Measure M2 (Fund 416).
These reductions are partially offset by targeted General Fund increases across several departments to address
critical operational needs:
■City Attorney: Increase of $33,711 to reflect Consumer Price Index (CPI) adjustments in contractual agreements.
■City Manager’s Office / City Clerk Division: Increase of $250,000 for election expenses in 2026.
Additional departmental information is detailed in each respective department.
Transfers Out
The budget includes an operating transfer out totaling $9.8 million from the General Fund, to fund Information
Technology replacement needs and Capital Asset Needs (CAN) Ordinance to comply with this ordinance. City
Council approved to implement 5% of General Fund revenues to be transferred to the Capital Improvement Fund,
as required by the Capital Asset Needs (CAN) Ordinance. Ordinance 2020-06, passed by the City Council on March
17, 2020, to reallocate 1.5% of the annual General Fund revenues to fund the City’s technology needs. The 2026-27
transfers out also includes a repayment of $600,737 to the CAN and $116,310 to the IT needs from prior year
deferrals.
The total Adopted FY 2026-27 General Fund revenue is $200.0 million, an increase of $13.1 million or 7 percent
compared to FY 2025-26 Adopted Budget. Table 3 illustrates the General Fund revenue sources estimates of each
revenue source.
Table 3 - General Fund Revenue Estimates
Adopted Proposed Increase/(Decrease) FY 2026-27
Revenue Source FY 2025-26 FY 2026-27 Amount Percent % of Total
Taxes $ 159,300,278 $ 169,204,186 $ 9,903,908 6% 85%
Licenses and Permits 5,700,227 5,970,320 270,093 5% 3%
Fines and Forfeitures 1,302,091 1,661,991 359,900 28% 1%
Use of Money and Property 5 ,108,250 6,141,623 1,033,373 20% 3%
Other Governmental Agencies 937,582 1,448,853 5 11,271 55% 1%
Fees and Charges for Service 13,181,206 13,989,555 808,349 6% 7%
Other Revenue 1,325,972 1,550,047 224,075 17% 1%
Operating Transfer In - - 10 0% 0%
Total $ 186,855,606 $ 199,966,575 $ 13,110,969 7% 10 0%
Revenues
City management has been working with all Departments to develop a structurally balanced FY 2026-27 General
Fund Budget. Table 3 above reflects an overall increase of $13.1 million or 7 percent in General Fund revenue
compared to the Fiscal Year 2025-26 Adopted Budget.
25City of Costa Mesa, California
suMMarIes of
fInancIal data
Other Governmental Funds
To gain a better understanding of the budget as a whole, the General Fund budget is compared to the entire budget
covering all governmental funds. Table 4 illustrates this relationship.
Table 4 - Revenue Budget - All Funds by Fund Type
Adopted Proposed Increase/(Decrease) FY 2026-27
Fund Types FY 2025-26 FY 2026-27 Amount Percent % of Total
General Fund $ 186,855,606 $ 199,966,575 $ 13,110,969 7% 89%
Special Revenue Funds 15,627,832 14 ,738,494 (889,338) -6% 7%
Capital Projects Funds 6,111,122 11,231,034 5 ,119,912 84% 5%
Total $ 208,594,560 $ 2 25,936,103 $ 17,341,543 8% 10 0%
*Does not include Internal Services Revenue
Internal Service Funds
The internal service funds are used to finance and account for activities involved in rendering equipment
replacement, self-insurance services, and information technology replacement to departments within the City.
Costs of materials, equipment, and services used are accumulated in these funds and charged to the user
departments as such goods are delivered or services rendered.
The City uses Internal Service Funds to account for the following activities:
Equipment Replacement Fund (601)
This fund accounts for the accumulation of resources necessary to replace vehicles over a number of years based
upon an established replacement schedule. This fund also accounts for fleet services provided by the Maintenance
Services Division to the user-departments. For FY 2026-27, the budget is approximately $6.0 million.
Under the Internal Service Funds method of accounting for fleet services, user-departments are charged monthly
internal rent. The rent consists of the estimated cost for future replacement of department vehicles and the
monthly cost of maintenance, including fuel. S taff uses an inflationary factor compounded annually to determine
the estimated future replacement cost divided by the estimated life of the vehicles. Maintenance charges are
based on actual usage of fuel and service, including labor, materials, and overhead costs.
Property TaxProperty Tax
$64,010,902$64,010,902
Property Tax
$64,010,902
Fines and ForfeituresFines and Forfeitures
$1,661,991$1,661,991
Fines and Forfeitures
$1,661,991
Other Government AgenciesOther Government Agencies
$1,448,853$1,448,853
Other Government Agencies
$1,448,853
Business License TaxBusiness License Tax
$980,741$980,741
Business License Tax
$980,741
Sales TaxSales Tax
$82,541,833$82,541,833
Sales Tax
$82,541,833
Cannabis Gross Receipts TaxCannabis Gross Receipts Tax
$3,664,353$3,664,353
Cannabis Gross Receipts Tax
$3,664,353
Transient Occupancy TaxTransient Occupancy Tax
$10,573,611$10,573,611
Transient Occupancy Tax
$10,573,611
Franchise Fees TaxFranchise Fees Tax
$7,432,746$7,432,746
Franchise Fees Tax
$7,432,746
Licenses and PermitsLicenses and Permits
$5,970,320$5,970,320
Licenses and Permits
$5,970,320
Use of Money & PropertyUse of Money & Property
$6,141,623$6,141,623
Use of Money & Property
$6,141,623
Fees and ChargesFees and Charges
$13,989,555$13,989,555
Fees and Charges
$13,989,555
Other RevenuesOther Revenues
$1,550,047$1,550,047
Other Revenues
$1,550,047
Graph 1 - General Fund Revenue Estimates by Category
Proposed Budget for
Fiscal Year 2026-2027
26 City of Costa Mesa, California
Self-Insurance Fund (602)
This fund accounts for the Risk Management Program including workers compensation, general liability, and
unemployment insurance. The F Y 2026-27 budget totals $5.9 million. The City currently contracts with separate
vendors for workers compensation and managed care services that historically were handled together. Since the
City has separated the two, it has been able to take advantage of competitive rates and additional cost savings
on medical expenses.
The unemployment insurance portion is based on actual payments to the S tate Employment Development
Department (EDD), which processes the claims for unemployment benefits on behalf of the City. The City
reimburses the EDD on a quarterly basis. Departments are charged back based on an established formula.
Revenues for the Self-insurance Fund comes from internal charges to the user-departments based on historical
costs of incurred losses, insurance premiums, and other services provided by the Risk Management Division.
Information Technology Replacement Fund (603)
This fund accounts for the accumulation of resources necessary to replace hardware and software related
to information technology. As per Ordinance no. 2025-06, 1.5% of annual General Fund revenues is allocated to the
Information Technology Replacement Fund to provide funding for the City’s immediate and future information
technology needs, including those identified in the Information Technology Strategic Plan.
Table 5 - Revenue Budget - Internal Service Funds
Adopted Proposed Increase/(Decrease) FY 2026-27
Fund Types FY 2025-26 FY 2026-27 Amount Percent % of Total
Equipment Replacement Fund $ 5 ,953,599 $ 5 ,953,599 $ - 0% 40%
Self-Insurance Fund 5,412,265 5,920,958 508,693 9% 39%
IT Replacement Fund 1 ,597,836 3,115,809 1,517,973 95% 21%
Total $ 12,963,700 $ 14,990,366 $ 2,026,666 16% 10 0%
Capital Improvement Projects
The Proposed Capital Budget is approximately $23.6 million, an increase of $4.6 million or 24% from the adopted
FY 2025-26 budget. In reviewing the Capital Improvement Program budget, it is important to keep in mind that
most projects are funded by restricted revenue sources or grants. Consequently, there will potentially be significant
differences from year to year in both the numbers of projects adopted and the total dollars budgeted. Primary
funding sources for capital projects include the Measure M, Gas Tax, Road Maintenance and Rehabilitation
Account, Park Development Fees, Traffic Impact Fees, Capital Improvement and Drainage Fees Funds.
Key projects included in the Capital Improvement Budget for FY 2026-27 are:
■Citywide Alley Improvements
■Police Department Chiller Replacement
■Police Department Emergency Communications Center
■Citywide Tree Maintenance (in Public Right-of-Way)
■Harper Park Playground Improvements
■Costa Mesa Skate Park Expansion
■Adams Avenue Multipurpose Trail
■Newport Blvd. Improvement NB (22nd to Bristol) & SB (Bristol to Mesa)
■Mesa Del Mar Multimodal Access
27City of Costa Mesa, California
suMMarIes of
fInancIal data
The City’s Five-Year Capital Improvement Program (CIP) is listed at the end of the CIP section of this budget book.
This section provides comprehensive, detailed information on the capital p rojects that the City plans to undertake
in the coming fiscal year and beyond. It also contains a summary listing of projects by funding source.
28 City of Costa Mesa, California
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City of Costa Mesa, California
Calculation of Projected Fund Balances
for the Fiscal Year Ending June 30, 2027
Fund Description *
(1)
Projected Fund
Balances
7/1/2026
(2)
Estimated
Revenues
FY 2026-27
(3)
Proposed Operating
Expenditures
FY 2026 -27
GOVERNMENTAL FUNDS
General Fund 101 $ 57,424,791 $ 199,966,575 $ 199,966,575
Special Revenue Funds
Arts Cultural Master Plan 130 (1)$ (132,244) 242,200 $ 242,200
First Time Homebuyer Program 140 (3) 621,812 242,200 227,472
Legal Defense Fund 145 20,280 - -
Disaster Fund 150 (1) 29,462 - -
Gas Tax Fund 201 (3) 1,789,380 3,302,813 2 ,858,513
Air Quality Management District Fund (AQMD) 203 (4) 457,532 145,800 16,000
American Rescue Plan 204 332,702 - -
HOME Program Fund 205 1,438,951 380,848 7 30,814
Community Development Block Grant Fund (CDBG) 207 663,000 8 15,535 812,257
Supplemental Law Enforcement Services Fund 213 (1) 13 ,232 332,622 334,056
Rental Rehabilitation Program Fund 216 344,536 - -
Narcotics Forfeiture Fund 217 837,268 - 300,000
Local Law Enforcement Block Grant Fund 219 3 7,704 - -
Office of Traffic Safety 220 14,079 - -
Housing Trust Fund 226 60,675 - -
Opioid Settlement Funds 227 14,452 - -
Federal Grants Fund 230 (2) 33,258 4,745,000 -
State Grants Fund 231 (2) 18 4,683 724,920 353,198
Grants -Other 232 14,990 650,000 -
RMRA Gas Tax Fund 251 1,644,642 3,156,556 -
Subtotal Special Revenue Funds $ 8,420,394 $ 14,738,494 $ 5,874,511
Capital Projects Funds
Park Development Fees Fund 208 $ 252,421 $ 200,000 $ 346,805
Drainage Fees Fund 209 268,186 120,000 168,339
Traffic Impact Fees Fund 214 (3) 4 42,497 400,000 -
Fire System Development Fees Fund 218 366,803 - -
Fire Protective System Paramedic Fund 228 334,004 - -
Cannabis Traffic Impact Fees 240 3 11,383
Capital Improvement Fund 401 3,486,366 6 ,709,516 1,128,352
Vehicle Parking District 1 409 (4) 82,169 4,026 -
Vehicle Parking District 2 410 (4) 170,298 12 ,285 -
Golf Course Improvement Fund 413 (3) 402,130 110,000 50,000
Measure “M2” Regional Fund 415 (3) (557,033) - -
Measure “M2” Fairshare Fund 416 1,964,164 3,675,207 220,000
Jack Hammett SC Capital Improvement Fund 417 213,146 - -
Lions Park Project 2017 Bond Fund 418 14,684 - -
Park Land Acquisition 420 409,023 - -
Subtotal Capital Projects Funds $ 8,160,241 $ 11,231,034 $ 1,913,496
Total Governmental Funds $ 74,005,426 $ 225,936,103 $ 207,754,581
INTERNAL SERVICE FUNDS
Equipment Replacement Fund 601 $ 4,240,959 $ 5,953,599 $ 6,090,648
Self-Insurance Fund 602 452,233 5 ,920,958 5,965,614
IT Replacement Fund 603 2 ,143,832 3,115,809 1,481,134
Total Internal Service Funds $ 6,837,024 $ 14,990,366 $ 13,537,396
GRAND TOTAL $ 80,842,450 $ 240,926,469 $ 221,291,977
Explanation of negative fund balance:
(1) Negative fund balances are recognized in previous audits and will be corrected over time.
(2) A portion of approved grants from prior years are being expended on approved projects/costs. There were approved grant funds approved in
previous years on a cost-reimbursement basis so the fund balance will be corrected.
(3) Revenues adopted and higher than the expenses.
(4) Revenues are recieved annually, however no expendetures are allocated this Fiscal Year
Proposed Budget for
Fiscal Year 2026-2027
30 City of Costa Mesa, California
~
(4)
Proposed Capital
Expenditures
FY 2026-27
(5) = (3+4)
Total Proposed
Expenditures
FY 2026-27
(6) = (2-5)
Estimated
Revenues
Over (Under) Budget
(1) + (2) - (5)
Projected Fund
Balances
6/30/2027
%
Incr/
(Dec)
$ - $ 199,966,575 $ $ 57,424,791 0.00%
$ - $ 242,200 $ - $ (132,244) 0.00%
- 227,472 14,728 $ 636,540 2.37%
- - - $ 20,280 0.00%
- - - $ 29,462 0.00%
1,790,000 4 ,648,513 (1,345,700) $ 443,680 (75.20%)
- 16,000 12 9,800 $ 5 87,332 28.37%
- - - $ 332,702 0.00%
- 730,814 (349,966) $ 1,088,985 -24.32%
- 812,257 3,278 $ 666,278 0.49%
- 334,056 (1,434) $ 11,798 -10.84%
- - - $ 344,536 0.00%
- 300,000 (300,000) $ 5 37,268 -35.83%
- - - $ 3 7,704 0.00%
- - - $ 14,079 0.00%
- - - $ 60,675 0.00%
- - - $ 14,452 0.00%
4,745,000 4,745,000 - $ 33,258 0.00%
349,920 703,118 21,802 $ 206,485 11.81%
650,000 650,000 - $ 14,990 0.00%
3,150,000 3,150,000 6,556 $ 1,651,198 0.40%
$ 10,684,920 $ 16,559,431 $ (1,820,937) $ 6,599,457 (21.63%)
$ 100,000 $ 4 46,805 $ (246,805) $ 5 ,616 (97.78%)
- 168,339 (4 8,339) $ 219,847 -18.02%
250,000 250,000 150,000 $ 592,497 3 3.90%
- - - $ 366,803 0.00%
- - - $ 334,004 0.00%
150,000 150,000 $ 161,383 -48.17%
6,100,000 7,228,352 (518,836) $ 2 ,967,530 -14.88%
- - 4,026 $ 86,195 4 .90%
- - 12,285 $ 18 2,583 7.21%
- 50,000 60,000 $ 4 62,130 14.92%
- - - $ (557,033) 0.00%
4,666,000 4,886,000 (1,210,793) $ 753,371 (61.64%)
- - - $ 2 13,146 0.00%
- - - $ 14,684 0.00%
- - - $ 409,023 0.00%
$ 11,266,000 $ 13,179,496 $ (1,948,462) $ 6,211,779 (23.88%)
$ 21,950,920 229,705,501 (3,769,398) $ 70,236,028 (5.09%)
$ - $ 6,090,648 $ (137,049) $ 4 ,103,910 -3.23%
- 5,965,614 (44,656) 407,577 -9.87%
1,634,675 3,115,809 - $ 2 ,143,832 0.00%
$ 1,634,675 $ 15,172,071 $ (181,705) $ 6,655,319 -2.66%
$ 23,585,595 $ 244,877,572 $ (3,951,103) $ 76,891,347 (4.89%)
31City 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)
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 $ 132,412 $ 2 31,201 $ 242,200 $ 242,200 0%
Total Fund 130 $ 132,412 $ 231,201 $ 242,200 $ 242,200 0%
Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 242,200 $ 242,200 0%
Cannabis Q Bus Tax 132,412 231,201 - - 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 $ - $ 63,574 $ - $ - 0%
Fund 201 - Gas Tax
Investment Earnings $ 209,088 $ 342,767 $ - $ - 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 682,428 698,938 716,150 735,444 3%
Gasoline Tax - Section 2106 439,467 455,475 458,786 4 74,070 3%
Gasoline Tax - Section 2107.1 923,725 927,202 977,383 983,457 1%
Gasoline Tax - Section 2107.5 10,000 10,000 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 $ 17,906 $ - $ - 0%
Air Quality Improvement Fees 150,191 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 $ 166,876 $ 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 $ 123,856 $ 13 4,836 $ 20,000 $ 40,000 10 0%
Investment Earnings 34,543 8,791 - - 0%
HOME Invest. Partnership Grant 930,233 560,386 3 76,014 340,848 -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
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 $ 8 74,288 $ 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 3 21,103 332,622 332,622 332,622 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 2 3,516 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 $ 7 8,150 $ 8 7,733 $ - $ - 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 $ 2 97,830 $ 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 10 0%
GASB 31 Market Value Adjustmnt 36,908 29,783 - - 0%
Total Fund 208 $ 246,433 $ 367,122 $ 100,000 $ 200,000 10 0%
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 3 4,818 - - 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 4 77,293 5 02,418 - - 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 $ 15,440 $ 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 $ 6 7,726 $ - $ - 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 $ 6 80,760 $ 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 $ - $ - $ - 10 0%
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 $ 5 2,313 $ 5 2,313 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 9 8,154 - - 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 $ 5 56,617 $ - $ - 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
General Fund 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
Taxes
Secured Property Tax $ 3 7,592,131 $ 39,550,555 $ 42,215,803 $ 4 2,471,611 1%
Unsecured Property Tax 1,091,599 1,231,279 1,225,024 1,459,338 19%
Supplemental Property Tax 933,133 9 48,375 996,508 1,010,873 1%
Homeowners Property Tax 145,287 144,520 168,295 151,779 -10%
Delinquent Tax - Penalties/Int 68,540 81,685 72,539 89,629 24%
Property Transfer Tax 995,403 871,383 1,139,605 924,364 -19%
Property Tax In-Lieu of VLF 15,639,656 16,489,859 17,154,400 17,903,308 4%
Sales Tax 76,400,160 78,244,492 73,654,333 8 1,105,836 10%
Sales Tax - Prop 172 1,396,143 1,392,219 1,395,843 1,435,997 3%
Transient Occupancy Tax 10,150,696 9,962,421 9,843,276 10,573,611 7%
Electric Utility Franchise Tax 1,781,661 1 ,859,611 1,859,611 1,896,233 2%
Cable TV Franchise Tax 722,645 646,857 838,557 486,242 -42%
PEG Cable TV Franchise Tax 172,565 125,179 164,416 10 8,623 -34%
Gas Utility Franchise Tax 3 92,610 258,366 412,610 302,586 -27%
Business License Tax 7 07,121 978,401 940,807 980,741 4%
- - -
Solid WasteHauler Frnchise Tax 3,473,321 3 ,747,137 3,603,384 4,639,062 29%
Cannabis X Bus Tax 5 14,354 747,736 708,201 779,376 10%
Cannabis Q Bus Tax 2 ,416,215 2,871,971 2,907,066 2,884,977 -
Total Taxes $ 154,593,240 $ 160,152,045 $ 159,300,278 $ 169,204,186 6%
Licenses and Permits
Dog Licenses $ 63,545 $ 7 0,818 $ 74,066 $ 66,183 -11%
Fire Permits 7 7,610 92,565 101,542 97,706 -4%
Fire Construction Permits 101,680 97,651 243,155 118,212 -51%
Building Permits 2,318,788 3,065,605 3,344,210 3,511,420 5%
Electrical Permits 215,770 225,751 293,872 279,983 -5%
Plumbing/Mechanical Permits 232,545 282,246 318,505 299,059 -6%
Street Permits 881,628 9 55,175 9 08,510 1,320,701 45%
Special Business Permits - - 430 - -100%
Cannabis X Bus Permit 273,236 159,734 191,465 84,099 -56%
Cannabis Q Bus Permit - 68,088 118,441 88,972 -25%
Home Occupation Permits 15,901 19,600 25,963 19,631 -24%
Operator’s Permits 9,406 4,875 2,500 4,259 70%
Self-Haul Permit 40,600 32,800 3 7,260 33,161 -11%
Other Permits 37,897 42,591 40,308 46,934 16%
Total Licenses and Permits $ 4,268,606 $ 5,117,499 $ 5,700,227 $ 5,970,320 5%
37City of Costa Mesa, California
suMMarIes of
fInancIal data
General Fund 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 101 - General Fund (continued)
Fines and Forfeitures
Municipal Code Violations $ 8 3,752 $ 111,391 $ 175,000 $ 116,254 -34%
Vehicle Code Violations 2 15,612 2 51,913 293,588 285,033 -3%
Parking Citations 980,277 1,069,108 803,503 1,240,704 5 4%
Red-Light Violation 1 7,678 23,352 30,000 20,000 -33%
Total Fines and Forfeitures $ 1,297,319 $ 1,455,764 $ 1,302,091 $ 1,661,991 28%
Use of Money and Property
Investment Earnings $ 1,167,635 $ 1,585,572 $ 500,000 $ 1,100,000 120%
GASB 31 Market Value Adjustmnt 7 79,833 643,356 (500,000) - -100%
Int. Earned on Lease Payments 113,866 50,135 88,493 50,000 -43%
Buildings/Grounds, Rental 250,879 251,784 260,000 252,288 -3%
Downtown Community Center,Rent 22,021 33,910 21,758 33,978 56%
Balearic Community Center,Rent 11,831 13,027 12,573 13 ,053 4%
N Hertzog Comm Center, Rent 107,158 127,166 128,122 129,222 1%
Senior Center, Rental 14 0 - - - 10 0%
Field Rental 14 8,210 167,089 202,311 202,102 0%
Tennis,Rental 7 3,816 72,406 100,000 63,481 -37%
3175 Airway Rental 125,940 72,263 - - 10 0%
Golf Course Operations 3,717,380 3,974,455 4 ,205,161 4,193,934 0%
Bus Shelter Advertising 5 5,419 99,325 89,832 103,565 15%
Total Use of Money and Property $ 6,574,128 $ 7,090,489 $ 5,108,250 $ 6,141,623 20%
Other Government Agencies
Other Federal Grants $ 838,889 $ 3 26,713 $ 53,354 $ - -100%
Motor Vehicle In-Lieu Tax 13 8,951 177,378 177,378 203,035 14%
Peace Offcrs. Stand./Training 28,253 27,273 30,300 30,000 -1%
Beverage Container Program - - 31,050 - -100%
Mattress Recycling Council 9,000 7,770 10 ,500 7,700 -27%
Reimb. of Mandated Costs 252,485 245,827 55,000 2 58,118 369%
Other State Grants 618,821 1,141,377 350,000 650,000 86%
Other County Grants/Programs 294,107 2 57,866 230,000 300,000 30%
Total Other Govt. Agencies $ 2,180,506 $ 2,184,204 $ 937,582 $ 1,448,853 55%
Fees and Charges
Plan Check Fee $ 1,367,067 $ 1,654,522 $ 1,765,079 $ 2,057,180 17%
Zoning, Variance & CUP Fees 373,225 362,735 411,971 $ 4 53,178 10%
Cannabis X CUP - - - $ 2 2,105 10 0%
Cannabis Q CUP 36,998 (14,799) - $ - 10 0%
Subdivision Map Fees 32,600 50,600 28,070 $ 5 4,193 93%
Environmental Impact Fees 1,530 15,926 6,469 $ 17,223 166%
Vacation/Abandonment of R-O-W - - 750 $ - -100%
38 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
General Fund 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 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 1,830 $ 2,440 $ 2,484 $ 2 ,613 5%
Self Haul Per-Project Fee 190,088 263,745 230,000 227,328 -1%
Special Policing Fees 4 26,674 454,072 400,000 486,311 22%
Cannabis X Background 14 4,499 61,181 3 8,813 30,051 -23%
Cannabis Q Background 199,396 53,856 60,576 46,696 -23%
Vehicle Storage/Impound Fees 337,100 466,293 350,000 481,705 38%
Vehicle Code Violation Fee 780 735 1,085 267 -75%
Repossessed Veh. Release Fees 3,090 3,261 3,728 3,625 -3%
DUI Emergency Response - - - - 10 0%
Police False Alarms 168,753 262,345 200,000 217,701 9%
Fingerprinting 13,372 9,568 2 3,175 5,947 -74%
Animal Pound Fees - 20,010 - 6,027 10 0%
Fire Inspections 4,930 3,735 10 ,350 5,141 -50%
EMS - First Responder Fee - - 1,001 - -100%
Paramedic Fee - Advanced 7,105,819 7,462,703 7,898,044 8,227,630 4%
Paramedic GEMT Fees - - (140,887) (140,887) 0%
Fire Plan Review Fees 79,643 87,754 158,288 120,408 -24%
Accident Cost Recovery 33,403 12 ,136 26,486 - -100%
Fire Special Event Fees 20,845 18 ,614 41,462 79,550 92%
Park Permits 50,849 48,714 50,000 3 7,494 -25%
Park Improvements 7,185 2,215 17,624 4,730 -73%
Youth Sports (0) - - - -
Aquatics 90,987 116,902 73,200 8 7,663 20%
Day Camp 199,885 180,235 187,500 160,000 -15%
Playgrounds 308,380 343,133 308,339 3 50,219 14%
Special Events 39,420 32,200 37,800 23,946 -37%
Early Childhood 132,241 129,052 131,328 13 4,305 2%
Instructional Classes 2 01,533 226,868 350,000 248,349 -29%
Basketball 27,275 31,369 26,200 - -100%
Adult Open Gym 9,855 11,176 6,750 12,192 81%
Softball 38,283 34,320 3 7,500 34,867 -7 %
Adult Futsal - - - - 10 0%
Teen Camp 38,725 51,907 37,000 35,000 -5%
Senior Center Charges 9,621 10,217 7,800 12,508 60%
Community Event Charges 1,825 (30) 6,500 - -100%
Photocopies 3,752 3,503 3,300 3,500 6%
Building Doc Retention Fee 12,652 870 91,080 - -100%
Police Reports 27,765 23,517 29,246 26,458 -10%
Police Clearance Letters 2 ,910 2,395 3,958 2 ,515 -36%
Sale of Other Supplies - - 700 - -100%
Central Services Charges 66,875 65,936 80,000 66,029 -17%
Business License Proc Fee 36,202 40,365 45,000 43,932 -2%
EV Charge Station Fees 3 7,823 60,884 40,000 55,705 39%
Other Charges for Services 15,583 24,629 30,000 7,606 -75%
Special Assessments - - 1,000 - -100%
39City of Costa Mesa, California
suMMarIes of
fInancIal data
General Fund 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)
Residential Permit Parking 3 0,712 37,683 62,437 45,383 -27%
TESSA C. Cards Transaction Fee - - - 193,162 -
Total Fees and Charges $ 11,931,983 $ 12,729,491 $ 13,181,206 $ 13,989,555 6%
Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ 25,000 $ - -100%
Sponsorship 61,000 32,500 60,000 112,000 87%
Donations 75,006 50,006 75,000 50,000 -33%
Construction Permit Insp. Fees 158,745 198,250 180,000 186,164 3%
Damage to City Property 160,899 25,007 100,000 61,974 -38%
Civil Subpoena Costs 18,433 19,410 14 ,407 14 ,466 0%
Settlements Revenue 113,012 42,091 20,000 11,268 -44%
Bus Shelter Maint Reimb 35,000 - 35,000 70,000 10 0%
Public Notices 11,752 31,900 24,840 33,993 37%
Other Reimbursements 789,620 862,596 470,000 832,538 77%
Nonoperating Income - Other 1,368,045 - - - 10 0%
Sale of Other Equipment - - 100 - -100%
Other (89,923) 2 9,168 300,000 157,644 -47%
Other Governmental Agencies 49,577 25,599 21,625 20,000 -8%
Total Other Revenues $ 2,751,165 $ 1,316,527 $ 1,325,972 $ 1,550,047 17%
Total Revenues $ 183,596,946 $ 190,046,019 $ 186,855,606 $ 199,966,575 7%
Other Financing Sources
Operating Transfers In $ 888,618 $ 631 $ - $ - 10 0%
Total Other Financing Sources $ 888,618 $ 631 $ - $ - 100%
Total Fund 101 $ 184,485,564 $ 190,046,650 $ 186,855,606 $ 199,966,575 7%
40 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Sales Tax In-Lieu Sales and Use Tax - Prop 172 Sales and Use Tax
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
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FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$12,000,000$24,000,000$36,000,000$48,000,000
$60,000,000$72,000,000$84,000,000$96,000,000
Sales and Use Tax
Description
Sales tax applies to all retail sales of goods and merchandise except those specifically exempt by law. Use tax
generally applies to the storage, use, or other consumption in California of goods purchased from retailers in
transactions where sales tax is not collected. A portion of the sales and use tax is a state tax while another portion
is a locally imposed tax. The current sales and use tax rate in the City of Costa Mesa is 7.75% on all taxable sales,
of which Costa Mesa receives an “effective” rate of 1%. What is also included is the Proposition 172 half-cent sales
and use tax approved by voters in 1993 to cushion the impact of the “Educational Revenue Augmentation Fund”
(ERAF) property tax shifts. The State collects the Proposition 172 tax and apportions it to each county based on
their proportionate share of statewide taxable sales. Each county is then required to allocate this revenue to the
cities for public safety services only. The sales and use tax rate at the City is broken down as follows:
State General Fund 5.00%
City of Costa Mesa General Fund 1.00%
Countywide Transportation Tax 0.25%
County Mental Health 0.50%
Public Safety Augmentation Fund (Prop 172) 0.50%
County Transactions Tax (Measure M) 0.50%
Total Rate 7.75%
Sales and use tax represents Costa Mesa’s single largest revenue source at approximately 40 percent of the total
General Fund revenues projected for Fiscal Year 2026-27.
Trend
Current year’s influences on Sales and Use Tax include the impact on consumer spending and sentiment, persistent
inflation, uncertain fiscal policy, and high interest rates on large purchases such as autos, home improvement
and large household items. Fuel prices remain volatile due to dynamic demand as a result of global economic
uncertainty.
Outlook
Sales tax receipts are forecasted to continue slightly grow in Fiscal Year 2026-27 from Fiscal Year 2025-26. While
the consumer spending has previously proven to be relatively resistant, higher costs on core household goods,
persistently high interest rates, geopolitical conflict, increased fuel prices, and uncertainty of fiscal policy (such
as tariffs) on future inflation and economic growth have led consumers to remain cautious. A moderate sales tax
receipt increased is forecasted at this time, however economic growth will be dependent on Fed policy and the
duration of geopolitical conflict.
41City of Costa Mesa, California
suMMarIes of
fInancIal data
Property Tax In-Lieu of VLF Property Transfer Tax
Delinquent Tax - Penalties/Int Property Tax - Homeowners
Property Tax - Secured - Suplemental Property Tax - Unsecured
Property Tax - Secured
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$12,000,000
$24,000,000
$36,000,000
$48,000,000
$60,000,000
$72,000,000
Property Tax
Description
Property tax is imposed on real property (defined by land and permanently attached improvements such as buildings) and tangible
personal property (movable property) located within Costa Mesa, based on the property value. Properties are distinguished as
secured and unsecured (property for which the value of the lien is not sufficient to assure payment of the tax). With the passage of
Proposition 13 in 1978, property taxes may not exceed 1% of the assessed value. The City’s share of the 1% is equivalent to 15 cents
on every dollar collected by the County for property taxes. Assessment increases to reflect current market values are allowed when
property ownership changes or when improvements are made; otherwise, increases in assessed value are based on the Consumer
Price Index (CPI), capped at 2% per year. The CPI for Fiscal Year 2026-27 is 2.37%. The City’s top property taxpayers include The
Irvine Company, South Coast Plaza, PR II MCC South Coast Property Owners LLC, United Dominion Realty LP, Advanced Costa Mesa
23 LLC, and Automobile Club of Southern CA.
This category also includes property tax in lieu of vehicle license fees (VLF). Prior to the 2004 State Budget Act, the VLF tax rate
was 2% of the motor vehicle value. The State General Fund “offset” 67.5% of this tax resulting in an effective VLF tax rate of 0.65%. A
backfill from the S tate’s General Fund brought the cities and counties’ revenue share equivalent to a full 2% VLF tax rate. The 2004
budget included a permanent reduction of the VLF rate to 0.65%, eliminated the VLF backfill and replaced it with a matching amount
of property taxes. After FY 2004-05, each city’s property tax in Lieu of VLF increases (or decreases) annually in proportion to the
change in the jurisdiction’s assessed valuation.
Property tax represents Costa Mesa’s second largest revenue source at approximately 24% of the total General
Fund revenues for Fiscal Year 2026-27.
Trend
Home sales in fiscal year 2025-2026 have remained relatively flat versus the prior fiscal year as demand leveled off
due to high interest rates. The median price in the City for 2025 increased from 2024 by 7.02 percent to $1,600,000.
Outlook
For Fiscal Year 2026-27, estimated revenue from property tax is $64.0 million. This estimate is an increase of
$1.0 million, or 1.6 percent over the Fiscal Year 2025-26 adopted budget.The persistent pressure on the available
homes for sale along with higher interest rates have not resulted in the year-over-year growth as we saw during
the post-pandemic period. The City retains HdL Coren & Cone, an expert in municipal finance, to assist with
forecasting, trend analysis, and other property tax services.
42 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Transient Occupancy Tax
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$1,200,000
$2,400,000
$3,600,000
$4,800,000
$6,000,000
$7,200,000
$8,400,000
$9,600,000
$10,800,000
$12,000,000
Transient Occupancy Tax
Description
Transient occupancy tax (TOT) is imposed on persons staying 30 days or less in a hotel, inn, motel, tourist home, or
other lodging facilities. There are 29 hotels and lodging facilities located within Costa Mesa and the current TOT
rate i s 8 %. A dditionally, t he C ity C ouncil a dopted a b usiness i mprovement a rea (BIA), w hich i ncludes m emberships
from 11 Costa Mesa hotels. BIA imposes an additional 3% levy on stays at member hotels and the collection is
remitted to Travel Costa Mesa, a non-profit organization, to promote travel and tourism throughout the City.
Factors influencing TOT revenue include business and leisure travel, new hotels, hotel expansion, and room rate
increases. Due to close proximity to the John Wayne Airport, the Costa Mesa hotel market benefits from business
and leisure spending of both domestic and international travelers.
TOT is the General Fund’s fourth largest revenue source at approximately 5% of the total General Fund revenues.
Trend
Costa Mesa saw a slight uptick in travel early in the Fiscal Year 2025-26 , however a reduction in spending by
consumers on leisure travel may transpire if high fuel prices persist. .
Outlook
In Fiscal Year 2026-27, hotel tax is projected at $10.6 million, with an increase of approximately $0.7 million or
7.4 percent above the prior year. Despite concerns over U.S. policies and geopolitical conflict, travel and hotel
tax revenue is forecasted to increase slightly. The stock market has reached all-time highs, which increases the
wealthier households’ discretionary spending on experiences such as leisure travel..
43City of Costa Mesa, California
suMMarIes of
fInancIal data
Solid Waste Hauler Franchise Fee Gas Franchise Fee
PEG Cable Franchise Fee Cable TV Franchise Fee
Electric Franchise Fee
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
$7,500,000
$9,000,000
Franchise Fees
Description
Solid waste hauler franchise fee is the City’s largest franchise fee, which is estimated to be at approximately
$4.6 million annually. The City Council adopted the Solid Waste Hauler Franchise Ordinance and corresponding
franchise fees, effective February 1, 2005. Over the years, the City Council revised the ordinance to define hauler
classes and adopted new fees. The City’s current solid waste hauler franchise fee is 16 percent of gross receipts
on business conducted within Costa Mesa. The City also allows contractors to obtain a Self-Haul Permit and
corresponding Per-Project Permit. These permit fees are categorized under the licenses and permits and fees and
charges for services revenue accounts, respectively.
The City grants franchise rights to three other businesses that use City streets and rights-of-way: electric, gas, and
cable television. Currently, the City collects electric and gas franchise fees equal to 2 percent of gross receipts,
and cable franchise fees equal to 5 percent of gross receipts. The electric and gas franchise fees are paid annually
while the cable franchise fees are paid on a quarterly basis. The California Public Utility Commission limits electric
and gas franchise fees to 2 percent and cable franchise fees to 5 percent of gross receipts. Any growth in utility
franchise revenues would be as a result of utility rate increases imposed by the electric, gas, and cable companies.
The cable franchise also pays a PEG (Public, Education, and Government) fee, estimated at $109,000 for next
year. The General Fund uses this amount to support the operating costs of public access cable television services
provided by the City.
Trend
Solid waste hauling activities from commercial and residential projects have increased steadily over the past
several years. The revenue is expected to continue since the City is built out and property owners often opt to
renovate or rebuild their property. Any growth in electric and gas franchise fees is limited to rate increase and
additional new development.
Outlook
For Fiscal Year 2026-27, franchise tax revenue is estimated at $7.4 million. Franchise fees revenue makes up
approximately 4 percent of the total General Fund revenues.
44 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Business License Tax
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
Business Licenses
Description
Business licenses are issued for either regulatory or cost recovery purposes, to applicants who conduct business
activities within the City. The regulatory authority provides cities the means to protect overall community interests.
The City of Costa Mesa contracts with HdL Companies to conduct a review of the businesses that are operating in
the City. Business licenses tax is capped at $200 and has not been adjusted in over four decades.
Trend
In Fiscal Year 2024-25, business license revenue rebounded from prior fiscal year and any lingering impacts
from the COVID-19 pandemic and is projected to remain solid in Fiscal Year 2025-26 in spite of some fiscal and
immigration policy uncertainty, tariffs, and increasing fuel prices affecting businesses.
Outlook
For Fiscal Year 2026-27, estimated revenue from business licenses is $980,741, which represents 0.5% of total
General Fund revenues.
45City of Costa Mesa, California
suMMarIes of
fInancIal data
Other Street Permits Plumbing/Mechanical Permits
Electrical Permits Building Permits
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$800,000
$1,600,000
$2,400,000
$3,200,000
$4,000,000
$4,800,000
$5,600,000
$6,400,000
$7,200,000
$8,000,000
Licenses and Permits
Description
Licenses and permits are issued for either regulatory or cost recovery purposes, to applicants who conduct
business activities within the City. The regulatory authority provides cities the means to protect the overall
community interests. An example of licenses issued is animal licenses. Major categories of permits are street
permits, building permits, electrical permits, plumbing permits, and mechanical permits. Also included in the
permit revenue are cannabis business permits.
Building permits is the largest category of the license and permits revenue at $3.3 million, followed by street and
plumbing permits respectively. Building permits are required for most structure modifications and its volume
reflects the local building activities.
Trend
While the total license and permit fee revenues for Fiscal Year 2024-25 has been strong, 2025-26 revenues are
projected to continue to show growth, in spite of some potential negative impacts from higher interest rates and
slower overall economic growth.
Outlook
With rising interest rates tempering selling activity, property owners are still likely to maintain home improvement
spending. For Fiscal Year 2026-27, estimated revenue from licenses and permits is $6.0 million, which represents
approximately 3% of total General Fund revenues.
46 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Red Light Violations Parking Citations Vehicle Code Violations
Municipal Code Violations
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Fines and Forfeitures
Description
Fines and forfeitures primarily come from municipal code violations, motor vehicle code violations, and parking
fines. A mounts paid b y a defendant include fi nes a nd various p enalties, a ssessments, a nd restitution. Cities s hare
the revenue from fines and forfeitures with the State and the County.
Parking citation is the largest line item in fines and forfeitures at approximately $1.0 million. The citations are
generally f or v iolations t hat c orrespond t o t he no p arking o rdinances. F ines v ary d epending o n the t ype o f violation.
Trend
Fines and forfeitures have been relatively consistent over the years, fluctuating between $1.1 million and $1.9
million over the last 10 years. Fiscal Year 2026-27 is projected to increase by $300,000 from the prior Fiscal Year.
Outlook
For Fiscal Year 2026-27, estimated revenue from fines and forfeitures is $1.7 million, which represents approximately
1% of the total General Fund revenue. The estimated amount is reflected from last year’s projected revenues.
47City of Costa Mesa, California
suMMarIes of
fInancIal data
Rental Income Other Interest GASB 31 Adjustment Investment Earnings
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$-1,000,000
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Use of Money and Property
Description
Use of money and property consists of interest earned from investing the City’s idle cash, rental of various City
facilities such as the golf course, parks, athletic fields, community centers, tennis center, and lease from the bus
shelter space for advertising.
The largest income item in this category is from the golf course operations, which is projected to generate $4.2
million in rental revenue. A private company manages the golf course operations on behalf of the City under an
agreement through August 31, 2029. In return, the City receives between 6% to 35% of gross receipts on green
fees, food and beverages, banquet facilities, and the pro shop. Fees were increased in Fiscal Year 2022-23.
Other significant revenue included in this category under normal economic circumstances is the City’s investment
portfolio earnings. The City’s investment portfolio, valued approximately at $140 million, generates a steady
income stream from interest. However, the market-to-market adjustment, which is required under the Government
Accounting Standards Board (GASB), is not budgeted due to its unpredictability.
Trend
The golf course operation generates approximately 81% of the City’s rental income and has remained a stable
source of revenue even during the pandemic. This trend is expected to continue as weather permits.
Outlook
For Fiscal Year 2026-27, estimated revenue from use of money and property total $6.1 million, or approximately 3
% of the total General Fund revenues. The estimate represents a decrease in approximately $1.1 million increase
from prior year’s adopted estimate. Included in this total is also estimated Investment Earnings and the GASB
impact at year end.
48 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Other Fees and Charges Central Service Charges
Recreation Fees Ambulance Transportation Program
Vehicle Storage/Impound Fees Special Policing Fees
Zoning/Variance/CUP Fees Plan Checking Fee
FY
1
7
-
1
8
A
c
t
u
a
l
FY
1
8
-
1
9
A
c
t
u
a
l
FY
1
9
-
2
0
A
c
t
u
a
l
FY
2
0
-
2
1
A
c
t
u
a
l
FY
2
1
-
2
2
A
c
t
u
a
l
FY
2
2
-
2
3
A
c
t
u
a
l
FY
2
3
-
2
4
A
c
t
u
a
l
FY
2
4
-
2
5
A
c
t
u
a
l
FY
2
5
-
2
6
A
d
o
p
t
e
d
FY
2
6
-
2
7
P
r
o
p
o
s
e
d
$0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
$7,500,000
$9,000,000
$10,500,000
$12,000,000
$13,500,000
$15,000,000
Fees and Charges for Services
Description
Cities have the general authority to impose fees or charges for services. Fees and charges are distinguished from
taxes i n two p rincipal w ays: 1) t he a mount o f the f ee m ay n ot e xceed t he e stimated r easonable c ost o f providing t he
particular service or facility for which the fee is charged; and 2) the service or facility for which the fee is charged
bears a relationship to the person or entity paying the fee.
Costa Mesa’s fees and charges include: user fees charged to a person or entity participating in the various recreation
classes offered by the City, plan check fees, other services provided by the Planning Division related to zoning and
conditional use permits, fingerprinting, false alarms, police reports, fire inspection, ambulance transportation, and
hazardous materials disclosure fees.
When the City reviews its user fees and charges, it submits any changes for Council approval. User fees and
charges were revised effective January 1, 2009. A review of user fees and charges is currently being conducted
with the assistance of a consultant for cost recovery. Since then, certain fees have been updated and approved by
the Council. For classes offered by the Parks and Community Services Department, fee changes are also reviewed
and approved by the Parks, Arts, and Community Services Commission.
Trend
In 2018, the City Council authorized the annual adjustment of building fees to align to the change in regional
consumer price index (CPI). Fees not proposed for adjustment are primarily Recreation and Facility Rental Fees
and fees limited by S tate Law. It is the intent of staff to perform a full cost of service study every three to five years
and to submit CPI adjustment during interim years with only minor adjustments. The ambulance transportation
program, the largest fee line item, will be in its ninth year of operation in Fiscal Year 2026-27. With the adoption
of this budget, staff recommends resuming use of a waste fee schedule. This is simply consolidating the city’s
various existing fees into a consolidated document.
Outlook
For Fiscal Year 2026-27, estimated revenue from fees and charges for service is $13.5 million, which represents
approximately 7 percent of the total General Fund revenue. This includes a proposed consumer price index (CPI)
increase of 3.3% to certain fees and a new credit card processing fee of 2.7%. This projected revenue is slightly
higher to the prior year’s adopted budget.
49City of Costa Mesa, California
suMMarIes of
fInancIal data
Schedule of Interfund Transfers
for the Fiscal Year Ending June 30, 2027
Fund Transfers In Transfers Out
General Fund - 101 9,825,324
IT Replacement Fund - 603 3,115,809
Capital Improvement Fund - 401 6,709,516
Subtotal $ 9,825,325 $ 9,825,324
TOTAL $ 9,825,325 $ 9,825,324
50 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
By Category
SalariesSalaries
$80.6M; (33.3%)$80.6M; (33.3%)
Salaries
$80.6M; (33.3%)
BenefitsBenefits
$26.8M; (11.1%)$26.8M; (11.1%)
Benefits
$26.8M; (11.1%)
RetirementRetirement
$44.1M; (18.2%)$44.1M; (18.2%)
Retirement
$44.1M; (18.2%)Maintenance and OperationsMaintenance and Operations
$52.0M; (21.5%)$52.0M; (21.5%)
Maintenance and Operations
$52.0M; (21.5%)
Fixed AssetsFixed Assets
$5.1M; (2.1%)$5.1M; (2.1%)
Fixed Assets
$5.1M; (2.1%)
Transfers OutTransfers Out
$9.8M; (4.1%)$9.8M; (4.1%)
Transfers Out
$9.8M; (4.1%)
Capital ImprovementCapital Improvement
$23.6M; (9.7%)$23.6M; (9.7%)
Capital Improvement
$23.6M; (9.7%)
Total Appropriations - All Funds (Including Transfers)
Total Appropriations - All Funds (Including Transfers)
for the Fiscal Year Ending June 30, 2027
Total Appropriations - All Funds - $244.9 (Includes Capital Improvement)
(in millions)
51City of Costa Mesa, California
suMMarIes of
fInancIal data
Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Department/Category
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
City Council
Salaries and Benefits $ 5 72,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations 178,062 193,616 161,181 161,181
Fixed Assets - - 2,000 2,000
Subtotal City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
City Manager’s Office
Salaries and Benefits $ 9,010,354 $ 10,677,599 $ 10 ,096,234 $ 10,987,159
Maintenance and Operations 7,488,942 8,025,001 4,912,360 5,399,603
Fixed Assets 10 0,887 14,054 16,900 8 ,900
Subtotal City Manager’s Office $ 16,600,184 $ 18,716,655 $ 15,025,494 $ 16,395,662
City Attorney
Maintenance and Operations 9 77,061 1,107,716 1,123,700 1 ,157,411
Subtotal City Attorney $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Finance
Salaries and Benefits $ 3,578,893 $ 4,440,258 $ 4,985,873 $ 5,168,834
Maintenance and Operations 7 98,210 603,605 1,273,330 852,551
Fixed Assets 39,480 17,094 7 87,300 3 7,300
Subtotal Finance $ 4,416,583 $ 5,060,956 $ 7,046,503 $ 6,058,685
Parks and Community Services
Salaries and Benefits $ 7,058,462 $ 7,927,841 $ 6,594,381 $ 7,087,395
Maintenance and Operations 3,340,631 3 ,182,807 3 ,267,445 3,215,358
Fixed Assets 16,647 2,350 3,800 3,800
Subtotal Parks and Community Services $ 10,415,740 $ 11,112,999 $ 9,865,626 $ 10,306,553
Information Technology
Salaries and Benefits $ 4 ,141,132 $ 4,879,652 $ 4 ,819,929 $ 5 ,195,161
Maintenance and Operations 858,650 791,693 965,396 5 14,570
Fixed Assets 1,370,904 1,040,493 1,883,227 2 ,271,416
Subtotal Information Technology $ 6,370,686 $ 6,711,838 $ 7,668,552 $ 7,981,147
Police Department
Salaries and Benefits $ 56,060,741 $ 60,479,457 $ 56,296,322 $ 63,430,864
Maintenance and Operations 6,825,972 6,616,157 6 ,661,265 5 ,814,025
Fixed Assets 1,088,630 1,101,589 993,216 1,238,016
Subtotal Police Department $ 63,975,342 $ 68,197,203 $ 63,950,803 $ 70,482,905
Fire and Rescue Department
Salaries and Benefits $ 29,489,641 $ 33,418,841 $ 32,985,288 $ 33,700,551
Maintenance and Operations 5 ,644,516 5 ,722,116 5,885,188 5,688,188
Fixed Assets 25,478 26,379 32,990 32,990
Subtotal Fire and Rescue Department $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
52 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Department/Category
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Development Services
Salaries and Benefits $ 8 ,452,749 $ 8,915,953 $ 9,454,779 $ 10,184,644
Maintenance and Operations 2 ,113,323 2,253,568 2,000,455 2 ,183,180
Fixed Assets 83,403 11,882 28,250 54,500
Subtotal Development Services $ 10,649,476 $ 11,181,403 $ 11,483,484 $ 12,422,324
Public Works
Salaries and Benefits $ 11,744,853 $ 12,913,806 $ 13,565,636 $ 16,003,689
Maintenance and Operations 16,673,276 17,342,748 16,120,329 15,901,129
Fixed Assets 724,521 204,075 1,478,900 1,472,100
Subtotal Public Works $ 29,142,649 $ 30,460,629 $ 31,164,865 $ 33,376,918
Non-Departmental
Salaries and Benefits $ - $ 2 ,047,615 $ 4 ,859,345 $ 1,793,572
Maintenance and Operations 9,070,177 8 ,106,376 11,565,032 10,673,725
Fixed Assets 14,857,218 11,573,359 2,797,836 9,825,324
Subtotal Non-Departmental $ 23,927,395 $ 21,727,351 $ 19,222,213 $ 22,292,621
TOTAL APPROPRIATIONS - ALL FUNDS
Salaries and Benefits $ 13 2,070,247 $ 14 6,304,923 $ 144,448,749 $ 154,357,520
Maintenance and Operations $ 53,968,821 53,945,404 53,508,491 5 1,988,111
Fixed Assets $ 18,307,168 13,991,275 8 ,024,419 14,946,346
TOTAL APPROPRIATIONS - ALL FUNDS $ 204,346,236 $ 214,241,602 $ 205,981,659 $ 221,291,977
53City of Costa Mesa, California
suMMarIes of
fInancIal data
Summary of Appropriations by Account - All Funds (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Account Description
Account
Number
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ (4 ,346,404) $ (4,027,157)
Salaries & Wages 501001 - - 1,977,205 2,938,589
Regular Salaries - Sworn 501100 26,301,467 27,197,952 29,599,752 30,899,907
Regular Salaries - Non-Sworn 501200 31,150,967 3 5,647,454 38,090,342 42,069,326
Regular Salaries - Part-Time 501300 5,724,714 5,970,991 5,023,463 5,007,353
Overtime 501400 8 ,314,837 10,917,873 4,904,449 5,025,449
Accrual Payoff - Excess Max.501500 557,926 540,031 191,128 191,128
Vacation/Comp. Time Cash Out 501600 520,372 656,840 303,980 303,980
Holiday Allowance 501700 971,160 1,125,879 979,119 976,584
Separation Pay-Off 501800 391,598 4 46,192 145,776 145,776
Other Compensation 501900 3,961,466 4,218,914 4,366,638 4,823,497
Cafeteria Plan 505100 12 ,229,132 12,839,839 1 4,267,153 14,481,455
Medicare 505200 1,191,314 1,327,962 1,114,701 1,369,335
Retirement 505300 36,028,770 3 9,451,185 41,726,930 44,054,523
Longevity 505400 460,619 1,000,957 1,199,524 1,198,758
Executive Prof Development 505500 74,626 87,069 10 9,526 103,670
Auto Allowance 505600 3 8,415 46,707 48,300 48,300
Unemployment 505800 26,854 13 ,058 80,020 80,000
Workers’ Compensation 505900 2,225,102 2,828,403 2,207,147 2,207,049
City Contrib - Retiree Medical 506100 1,900,907 1,987,615 2,460,000 2,460,000
Subtotal Salaries and Benefits $ 132,070,247 $ 146,304,923 $ 144,448,749 $ 154,357,520
Maintenance and Operations
Stationery and Office 510100 $ 220,970 $ 215,320 $ 2 19,650 $ 192,250
Multi-Media, Promos, Subscrpt.510200 8 78,106 846,996 658,689 522,305
Small Tools and Equipment 510300 8 41,094 2 87,940 255,092 223,026
Uniforms and Clothing 510400 464,528 631,690 422,250 379,750
Safety and Health 510500 736,134 580,790 658,622 605,931
Maintenance and Construction 510600 1,155,456 954,538 7 17,250 7 17,250
Agriculture 510700 101,227 63,378 97,000 97,000
Fuel 510800 704,695 836,924 701,400 701,400
Electricity - Buildings & Fac.515100 886,363 916,336 580,020 580,020
Electricity - Power 515200 364,680 324,763 2 81,800 2 81,800
Electricity - Street Lights 515300 1,237,221 1,272,173 1,000,000 1,000,000
Gas 515400 6 4,014 7 7,786 45,400 45,400
Water - Domestic 515500 61,352 92,761 76,100 76,100
Water - Parks and Parkways 515600 805,573 1,004,422 8 59,100 8 59,100
Waste Disposal 515700 2 71,191 258,605 262,462 262,702
Janitorial and Housekeeping 515800 586,380 629,518 6 92,143 6 92,143
Legal Advertising/Filing Fees 520200 223,108 292,731 329,600 325,600
Advertising and Public Info.520300 23,582 14,673 16,300 15,900
Telephone/Radio/Communications 520400 1 ,017,966 913,232 810,089 810,089
Business Meetings 520500 9 7,076 123,191 51,580 54,445
54 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Mileage Reimbursement 520600 1,735 2,051 3,300 3,300
Dues and Memberships 520700 212,695 230,838 2 08,712 2 06,412
Board Member Fees 520800 50,200 50,600 49,700 48,806
Professional Development 520900 706,234 779,959 672,827 4 80,381
Buildings and Structures 525100 4 39,094 399,490 376,913 3 37,163
Landscaping and Sprinklers 525200 3,449,870 3,546,622 3,520,500 3,520,500
Automotive Equipment 525400 4 64,611 592,059 464,728 464,728
Office Furniture 525600 11,614 - 2,000 2,000
Office Equipment 525700 80,576 79,666 66,631 56,831
Other Equipment 525800 1,397,437 1,221,310 941,650 839,150
Streets, Alleys and Sidewalks 525900 1,726,929 1,753,245 1,812,790 1,812,790
Employment 530100 20,399 17,092 26,000 16,000
Consulting 530200 3 ,869,110 3,706,281 3,757,822 3,939,731
Legal 530300 1,947,474 1,447,516 2,880,450 1,825,211
Engineering and Architectural 530400 3 84,122 419,678 5 57,912 4 77,912
Financial & Information Svcs.530500 683,969 531,852 1,078,750 67 7,971
Medical and Health Inspection 530600 192,811 282,744 2 28,100 226,100
Public Safety 530700 2,875,287 3,003,287 3,252,920 3,206,320
Recreation 530800 433,038 4 77,614 645,620 6 22,374
Sanitation 530900 46,960 1,040 1,200 1,200
Principal Payments 535100 2,254,849 2 ,607,704 3,738,983 3,838,983
Interest Payments 535200 9 96,717 958,932 1,156,448 1,156,448
External Rent 535400 805,389 669,327 965,742 993,909
Grants, Loans and Subsidies 535500 2,147,134 2 ,388,122 2,124,914 2 ,329,028
Depreciation 535600 1,532,452 1,632,720 1,679,726 1,375,000
Internal Rent Central Services 535800 66,875 65,936 99,722 99,722
Internal Rent Postage 535900 151,327 121,240 111,334 110,792
Internal Rent - Maintenance 536100 884,887 885,447 884,887 884,887
Internal Rent - Repl Cost 536200 4,385,219 4,514,439 4,514,999 4,514,999
Internal Rent - Fuel 536400 573,094 501,777 501,400 5 01,400
Internal Rent Genl Liability 536500 2,072,221 2,072,221 2,392,171 2,900,864
Internal Rent Workers’ Comp 536600 2,939,914 2,939,914 2,939,914 2 ,939,915
Internal Rent Unemployment 536700 80,180 80,180 80,180 80,180
General Liability 540100 2,047,044 2,748,558 2,082,251 2,590,944
Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 - - 195,200 195,200
Taxes and Assessments 540700 3 37,358 349,557 196,200 207,401
Contingency 540800 2,926,444 2,517,522 550,000 50,000
Other Costs 540900 3 ,711 6,867 1,948 1,948
Emergency Protective Measure 580200 29,125 4,229 - -
Subtotal Maintenance and Operations $ 53,968,821 $ 53,945,404 $ 53,508,491 $ 51,988,111
Fixed Assets
Automotive Equipment 590500 709,476 137,258 1,441,000 1,441,000
Office Furniture 590600 42,847 14 ,085 12,900 7,900
Office Equipment 590700 4,515 - - -
Other Equipment 590800 2,660,333 2,207,106 3,022,683 3,672,122
Loss on Disposal of Assets 599100 32,779 58,835 - -
Subtotal Fixed Assets $ 3,449,950 $ 4,146,146 $ 4,476,583 $ 5,121,022
Transfers Out 595100 $ 1 4,857,218 $ 9,845,129 $ 3 ,547,836 $ 9,825,324
Subtotal Transfers Out $ 14,857,218 $ 9,845,129 $ 3,547,836 $ 9,825,324
TOTAL APPROPRIATIONS - ALL FUNDS $ 204,346,236 $ 214,241,602 $ 205,981,659 $ 221,291,977
55City of Costa Mesa, California
suMMarIes of
fInancIal data
By Category
SalariesSalaries
$76.4M; (38.8%)$76.4M; (38.8%)
Salaries
$76.4M; (38.8%)
BenefitsBenefits
$23.9M; (12.1%)$23.9M; (12.1%)
Benefits
$23.9M; (12.1%)
RetirementRetirement
$42.9M; (21.8%)$42.9M; (21.8%)
Retirement
$42.9M; (21.8%)
Maintenance and OperationsMaintenance and Operations
$41.2M; (20.9%)$41.2M; (20.9%)
Maintenance and Operations
$41.2M; (20.9%)
Fixed AssetsFixed Assets
$2.8M; (1.4%)$2.8M; (1.4%)
Fixed Assets
$2.8M; (1.4%)
Transfers OutTransfers Out
$9.8M; (5.0%)$9.8M; (5.0%)
Transfers Out
$9.8M; (5.0%)
City CouncilCity Council
$1.0M; (0.5%)$1.0M; (0.5%)
City Council
$1.0M; (0.5%)
City ManagerCity Manager
$10.4M; (5.2%)$10.4M; (5.2%)
City Manager
$10.4M; (5.2%)
City AttorneyCity Attorney
$1.2M; (0.6%)$1.2M; (0.6%)
City Attorney
$1.2M; (0.6%)FinanceFinance
$5.9M; (3.0%)$5.9M; (3.0%)
Finance
$5.9M; (3.0%)
Parks and Community ServicesParks and Community Services
$9.7M; (4.9%)$9.7M; (4.9%)
Parks and Community Services
$9.7M; (4.9%)
Information TechnologyInformation Technology
$6.6M; (3.3%)$6.6M; (3.3%)
Information Technology
$6.6M; (3.3%)
PolicePolice
$69.9M; (35.0%)$69.9M; (35.0%)
Police
$69.9M; (35.0%)
Fire and RescueFire and Rescue
$39.4M; (19.7%)$39.4M; (19.7%)
Fire and Rescue
$39.4M; (19.7%)
Development ServicesDevelopment Services
$10.7M; (5.3%)$10.7M; (5.3%)
Development Services
$10.7M; (5.3%)
Public WorksPublic Works
$22.8M; (11.4%)$22.8M; (11.4%)
Public Works
$22.8M; (11.4%)
Non-DepartmentalNon-Departmental
$22.3M; (11.1%)$22.3M; (11.1%)
Non-Departmental
$22.3M; (11.1%)
Total Appropriations - General Fund (Including Transfers)
for the Fiscal Year Ending June 30, 2027
Total Appropriations - General Fund - $200.0 (includes Capital Improvement)
(in millions)
56 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Department/Category
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
City Council
Salaries and Benefits $ 5 72,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations 178,062 193,616 161,181 161,181
Fixed Assets - - 2,000 2,000
Subtotal City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
City Manager’s Office
Salaries and Benefits $ 6 ,353,178 $ 7,395,113 $ 7,467,570 $ 8 ,313,839
Maintenance and Operations 2,512,292 2,491,136 2,128,759 2 ,107,309
Fixed Assets 3 7,286 14,054 16,900 8 ,900
Subtotal City Manager’s Office $ 8,902,755 $ 9,900,304 $ 9,613,229 $ 10,430,048
City Attorney
Maintenance and Operations $ 9 77,061 $ 1,107,716 $ 1,123,700 $ 1 ,157,411
Subtotal City Attorney $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Finance
Salaries and Benefits $ 3,578,893 $ 4,436,730 $ 4,985,873 $ 5,043,527
Maintenance and Operations 7 98,210 603,605 1,273,330 852,551
Fixed Assets 39,480 17,094 37,300 3 7,300
Subtotal Finance $ 4,416,583 $ 5,057,429 $ 6,296,503 $ 5,933,378
Parks and Community Services
Salaries and Benefits $ 6,883,249 $ 7,744,619 $ 6 ,414,691 $ 7,057,245
Maintenance and Operations 2,860,191 2,663,849 2,683,340 2,656,503
Fixed Assets 9,911 - 3,800 3,800
Subtotal Parks and Community Services $ 9,753,352 $ 10,408,468 $ 9,101,831 $ 9,717,548
Information Technology
Salaries and Benefits $ 3 ,807,287 $ 4 ,197,303 $ 4 ,126,819 $ 4,424,523
Maintenance and Operations 528,121 791,693 560,670 414,570
Fixed Assets 1,232,559 1,040,493 1,883,227 1,786,227
Subtotal Information Technology $ 5,567,967 $ 6,029,490 $ 6,570,716 $ 6,625,320
Police Department
Salaries and Benefits $ 5 5,153,482 $ 59,383,960 $ 55,642,498 $ 62,792,930
Maintenance and Operations 6 ,527,658 6 ,272,190 6,226,075 6,233,215
Fixed Assets 324,768 1,046,592 951,896 896,696
Subtotal Police Department $ 62,005,909 $ 66,702,742 $ 62,820,469 $ 6 9,922,841
57City of Costa Mesa, California
suMMarIes of
fInancIal data
Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Department/Category
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Fire and Rescue Department
Salaries and Benefits $ 29,489,641 $ 33,418,841 $ 32,985,288 $ 33,700,551
Maintenance and Operations 5 ,644,516 5 ,722,116 5,885,188 5,688,188
Fixed Assets 25,478 26,379 32,990 32,990
Subtotal Fire and Rescue Department $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
Development Services
Salaries and Benefits $ 7,841,123 $ 8 ,415,086 $ 8,606,799 $ 9,598,845
Maintenance and Operations 1,158,259 1,144,404 1,060,686 1,024,686
Fixed Assets 83,403 11,882 28,250 28,250
Subtotal Development Services $ 9,082,786 $ 9,571,371 $ 9,695,735 $ 10,651,781
Public Works
Salaries and Benefits $ 9 ,867,265 $ 10 ,765,043 $ 11,487,472 $ 12,640,934
Maintenance and Operations 13,230,159 12,044,721 11,058,231 10,196,231
Fixed Assets 4,540 4,320 7,900 7,900
Subtotal Public Works $ 2 3,101,963 $ 2 2,814,083 $ 22,553,603 $ 22,845,065
Non-Departmental
Salaries and Benefits $ 1,960,907 $ 2 ,047,615 $ 4 ,859,345 $ 1,793,572
Maintenance and Operations 9,030,177 8,049,376 11,565,032 10,673,725
Fixed Assets - 1,478,861 - -
Transfers Out 12,432,270 6,918,994 2,797,836 9,825,324
Subtotal Non-Departmental $ 23,423,354 $ 18,494,847 $ 19,222,213 $ 22,292,621
TOTAL APPROPRIATIONS - GENERAL FUND
Salaries and Benefits $ 125,507,538 $ 138,408,211 $ 137,367,317 $ 146,171,618
Maintenance and Operations 43,444,708 41,084,423 43,726,192 41,165,570
Fixed Assets 1,757,426 3,639,674 2,964,263 2,804,063
Transfers Out 12,432,270 6,918,994 2,797,836 9,825,324
TOTAL APPROPRIATIONS - GENERAL FUND $ 183,141,942 $ 190,051,302 $ 186,855,608 $ 199,966,575
58 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Summary of Appropriations by Account – General Fund (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Account Description
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ (4 ,346,404) $ (4,027,157)
Salaries & Wages - - 1,977,205 2,938,589
Regular Salaries - Sworn 26,037,765 27,019,962 29,325,600 30,648,303
Regular Salaries - Non-Sworn 29,170,030 33,227,712 3 5,588,159 38,375,276
Regular Salaries - Part-Time 5,585,102 5 ,820,130 4,848,561 4,844,745
Overtime 7,927,468 10,264,009 4,828,573 4,950,573
Accrual Payoff - Excess Max. 545,763 532,524 186,128 186,128
Vacation/Comp. Time Cash Out 509,827 650,019 302,980 302,980
Holiday Allowance 963,606 1,107,008 965,235 965,235
Separation Pay-Off 373,419 429,646 145,376 145,376
Other Compensation 3,913,768 4 ,177,004 4,312,649 4,775,675
Cafeteria Plan 11,807,771 12,383,220 13,735,999 14,030,013
Medicare 1,148,592 1,279,048 1,067,500 1,321,234
Retirement 35,049,145 38,403,378 40,623,510 42,913,158
Longevity 460,619 996,242 1,192,160 1,192,161
Executive Prof Development 75,341 83,987 10 5,786 101,030
Auto Allowance 3 8,415 46,707 48,300 48,300
City Contrib - Retiree Medical 1,900,907 1,987,615 2,460,000 2,460,000
Subtotal Salaries and Benefits $ 125,507,538 $ 138,408,211 $ 137,367,317 $ 146,171,618
Maintenance and Operations
Stationery and Office $ 2 20,515 $ 213,749 $ 2 14,150 $ 191,250
Multi-Media, Promos, Subscrpt. 809,815 759,504 584,389 4 55,719
Small Tools and Equipment 790,764 259,084 2 40,151 211,026
Uniforms and Clothing 458,854 596,753 418,250 369,750
Safety and Health 659,605 5 61,844 658,122 604,931
Maintenance and Construction 482,693 442,011 328,250 328,250
Agriculture 101,227 63,378 97,000 97,000
Electricity - Buildings & Fac. 886,363 916,336 580,020 580,020
Electricity - Power 364,680 324,763 2 81,800 2 81,800
Electricity - Street Lights 1,237,221 1,272,173 1,000,000 1,000,000
Gas 6 4,014 7 7,786 45,400 45,400
Water - Domestic 61,352 92,761 76,100 76,100
Water - Parks and Parkways 805,573 1,004,422 8 59,100 8 59,100
Waste Disposal 232,704 256,895 261,462 261,702
Janitorial and Housekeeping 585,629 628,738 690,243 690,243
Legal Advertising/Filing Fees 222,392 291,990 3 11,600 243,600
Advertising and Public Info. 19,168 12,263 14 ,300 7,400
Telephone/Radio/Communications 1 ,017,966 913,232 810,089 810,089
Business Meetings 95,653 121,904 51,080 54,445
Mileage Reimbursement 1,735 2,051 3,300 3,300
Dues and Memberships 203,828 223,035 2 04,712 2 00,712
59City of Costa Mesa, California
suMMarIes of
fInancIal data
Summary of Appropriations by Account – General Fund (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Account Description
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 41,800 42,500 41,300 41,300
Professional Development 658,644 672,985 664,141 476,781
Buildings and Structures 4 05,414 329,926 2 76,913 237,163
Landscaping and Sprinklers 3,446,847 3,503,179 3,400,500 3,050,500
Automotive Equipment 2 ,159 3,603 - -
Office Furniture 11,614 - 2,000 2,000
Office Equipment 80,190 79,252 66,431 56,431
Other Equipment 1,061,746 1,220,810 9 27,150 6 05,150
Streets, Alleys and Sidewalks 1,726,929 285,455 371,610 371,610
Employment 20,399 17,092 26,000 16,000
Consulting 2,909,759 2,729,640 2 ,890,160 3,070,636
Legal 1,944,321 1,447,516 2,880,000 1,825,211
Engineering and Architectural 3 84,122 419,678 5 47,848 4 67,848
Financial & Information Svcs. 683,969 531,852 1,078,750 67 7,971
Medical and Health Inspection 192,811 282,744 228,100 226,100
Public Safety 2,818,556 3,001,614 3,202,920 3 ,156,320
Recreation 372,935 408,496 504,220 496,020
Sanitation 960 1,040 1,200 1,200
Principal Payments 2,486,391 2 ,607,704 3,450,000 3,550,000
Interest Payments 941,676 880,601 1,067,905 1,067,905
External Rent 805,389 669,327 965,742 993,909
Grants, Loans and Subsidies 1,304,743 1,308,543 1,287,994 1,267,994
Internal Rent Central Services 66,875 65,936 99,722 99,722
Internal Rent Postage 151,305 121,240 110,792 110,792
Internal Rent - Maintenance 884,300 884,300 884,300 884,300
Internal Rent - Repl Cost 4,384,659 4,514,439 4,514,439 4,514,439
Internal Rent - Fuel 573,094 501,777 5 01,400 5 01,400
Internal Rent Genl Liability 2,069,259 2,069,259 2,389,209 2 ,897,902
Internal Rent Workers’ Comp 2 ,910,749 2,896,619 2,938,441 2 ,938,441
Internal Rent Unemployment 79,264 79,099 79,687 79,687
Taxes and Assessments 211,642 252,158 96,200 107,401
Contingency 457,722 2 14,679 500,000 -
Other Costs 3,588 6,692 1,600 1,600
Emergency Protective Measure 29,125 - - -
Subtotal Maintenance and Operations $ 43,444,708 $ 41,084,423 $ 43,726,192 $ 41,165,570
60 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Summary of Appropriations by Account – General Fund (Excludes CIP)
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Account Description
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Fixed Assets
Land - 1,478,861 - -
Automotive Equipment 33,187 - - -
Office Furniture 42,847 14 ,085 12,900 7,900
Office Equipment 4,515 - - -
Other Equipment 1,676,877 2,146,728 2,951,363 2 ,796,163
Subtotal Fixed Assets $ 1,757,426 $ 3,639,674 $ 2,964,263 $ 2,804,063
Transfers Out
Operating Transfers Out $ 12,432,270 $ 6,918,994 $ 2 ,797,836 $ 9,825,324
Subtotal Transfers Out $ 12,432,270 $ 6,918,994 $ 2,797,836 $ 9,825,324
TOTAL APPROPRIATIONS - GENERAL FUND $ 183,141,942 $ 190,051,302 $ 186,855,608 $ 199,966,575
61City of Costa Mesa, California
suMMarIes of
fInancIal data
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
City Council
Council Member 7.00 7.00 7.00 7.00 7.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Total City Council 8.00 8.00 8.00 8.00 8.00
City Manager’s Office
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 2.00 2.00 2.00 2.00
City Clerk 1.00 1.00 1.00 1.00 1.00
Community Outreach Worker ^ 2.00 7.00 6.00 7.00 7.00
Community Outreach Supervisor 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 2.00 2.00 2.00 2.00 2.00
Deputy City Manager 1.00 1.00 1.00 1.00 1.00
Energy and Sustainability Services Manager - 1.00 1.00 1.00 1.00
Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Graphics Designer 1.00 1.00 1.00 1.00 1.00
Human Resources Administrator 2.00 2.00 2.00 2.00 2.00
Human Resources Analyst ^ 4.00 4.00 3.00 3.00 3.00
Human Resources Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Assistant 1.00 1.00 1.00 1.00 1.00
Human Resources Technician 1.00 1.00 1.00 1.00 1.00
Management Aide 2.00 1.00 1.00 1.00 1.00
Management Analyst 3.00 4.00 4.00 4.00 4.00
Neighborhood Improvement Manager 1.00 1.00 1.00 1.00 1.00
Office Specialist II 1.00 1.00 1.00 2.00 2.00
Principal Human Resources Analyst 2.00 2.00 2.00 2.00 2.00
Public Affairs Manager 2.00 3.00 3.00 3.00 3.00
Real Property Manager 1.00 - - - -
Senior Management Analyst ^ 3.00 2.00 1.00 1.00 1.00
Senior Code Enforcement Officer 1.00 1.00 1.00 - -
Video Production Coordinator 1.00 1.00 1.00 1.00 1.00
Video Production Specialist 2.00 - - - -
Multimedia Specialist - 2.00 2.00 2.00 2.00
Website Coordinator/ Programmer Analyst I ^ 1.00 1.00 - - -
Total City Manager’s Office 43.00 49.00 45.00 46.00 46.00
Finance Department
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist I 1.00 1.00 1.00 1.00 1.00
Accounting Specialist II 4.00 4.00 4.00 4.00 4.00
Accounting Supervisor 1.00 - - - -
Administrative Assistant (CON) 1.00 1.00 1.00 1.00
62 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Assistant Finance Director 1.00 1.00 1.00 1.00 1.00
Budget and Purchasing Manager 1.00 1.00 1.00 1.00 1.00
Business License Inspector 1.00 1.00 1.00 1.00 1.00
Buyer 2.00 2.00 2.00 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Financial Analyst 2.00 2.00 2.00 2.00 2.00
Finance Manager 1.00 1.00 1.00 1.00 1.00
Finance Officer- Accounting - 1.00 1.00 1.00 1.00
Finance Officer- Payroll (CON) - 1.00 1.00 1.00 1.00
Finance Officer- Purchasing - 1.00 1.00 1.00 1.00
Finance Officer- Revenue - 1.00 1.00 1.00 1.00
Payroll Coordinator 1.00 1.00 1.00 1.00 1.00
Payroll Supervisor 1.00 - - - -
Permit Processing Specialist 1.00 1.00 1.00 1.00 1.00
Purchasing Supervisor 1.00 - - - -
Revenue Supervisor 1.00 - - - -
Senior Accountant 1.00 1.00 1.00 1.00 1.00
Senior Budget Analyst 2.00 2.00 2.00 2.00 2.00
Total Finance Department 25.00 26.00 26.00 26.00 26.00
Parks And Community Services Department
Parks and Community Services Director 1.00 1.00 1.00 1.00 1.00
Arts Specialist 1.00 1.00 1.00 1.00 1.00
Community Outreach Worker 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Fairview Park Administrator 1.00 1.00 1.00 1.00 1.00
Fairview Park Senior Maintenance Technician 1.00 1.00
Maintenance Worker 1.00 1.00 1.00 - -
Office Specialist II* 1.00 1.00 1.00 1.00 1.00
Recreation Coordinator* 4.00 4.00 4.00 4.00 4.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Recreation Specialist 7.00 8.00 8.00 8.00 8.00
Recreation Supervisor 3.00 3.00 3.00 3.00 3.00
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
Senior Recreation Supervisor 2.00 2.00 2.00 2.00 2.00
Total Parks and Community Svcs Department 25.00 26.00 26.00 26.00 26.00
Information Technology Department
Information Technology Director 1.00 1.00 1.00 1.00 1.00
Information Technology Manager 2.00 2.00 2.00 2.00 2.00
Computer Operations & Networking Sup. 1.00 1.00 1.00 1.00 1.00
Cyber Security Analyst 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Network Administrator 5.00 5.00 5.00 5.00 5.00
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Programmer Analyst II 4.00 4.00 4.00 4.00 4.00
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
Senior Programmer Analyst 4.00 4.00 4.00 4.00 4.00
63City of Costa Mesa, California
suMMarIes of
fInancIal data
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00
Total Information Technology Department 22.00 22.00 22.00 22.00 22.00
Police Department
Police Chief 1.00 1.00 1.00 1.00 1.00
Deputy Police Chief 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Account Specialist II 1.00 1.00 1.00 1.00
Animal Services Coordinator 1.00 1.00 1.00 1.00
Animal Control Officer 3.00 3.00 3.00 3.00 3.00
Animal Control Supervisor 1.00 1.00 1.00 1.00 1.00
Civilian Investigator 1.00 1.00 1.00 1.00 1.00
Communications Installer 1.00 1.00 1.00 1.00 1.00
Communications Officer 11.00 11.00 11.00 11.00 11.00
Communications Supervisor 4.00 4.00 4.00 4.00 4.00
Community Services Specialist 7.00 7.00 7.00 7.00 7.00
Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 2.00 2.00 2.00 2.00 2.00
Crime Prevention Specialist 1.00 1.00 1.00 1.00 1.00
Crime Scene Investigation Supervisor 1.00 1.00 1.00 1.00 1.00
Crime Scene Specialist 4.00 4.00 4.00 4.00 4.00
Custody Officer** 10.00 10.00 11.00 11.00 10.00
Custody Supervisor** 1.00 1.00 1.00 1.00 2.00
Electronics Technician 1.00 1.00 1.00 1.00 1.00
Executive Assistant 2.00 2.00 2.00 2.00 2.00
Emergency Services Manager * 0.50 0.50 0.50 0.50 0.50
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Park Ranger*** 6.00 7.00 7.00 7.00 6.00
Permit Processing Specialist - 1.00 1.00 1.00 1.00
Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 7.00 7.00 7.00 7.00 7.00
Police Officer 1 07.00 1 07.00 1 07.00 1 07.00 107.00
Police Records Bureau Supervisor 1.00 1.00 1.00 1.00 1.00
Police Records Shift Supervisor 3.00 3.00 3.00 3.00 3.00
Police Records and Property & Evidence Manager 1.00 1.00 1.00 1.00 1.00
Police Sergeant 22.00 22.00 22.00 22.00 22.00
Police Training Assistant 1.00 1.00 1.00 1.00 1.00
Property Evidence Specialist 2.00 3.00 1.00 1.00 1.00
Property Evidence Supervisor 1.00 1.00 1.00 1.00 1.00
Public Affairs Manager 1.00 1.00 1.00 1.00 1.00
Range Master 1.00 1.00 1.00 1.00 1.00
Recreation Coordinator 1.00 - - - -
Senior Property & Evidence Specialist 2.00 2.00 2.00
Senior Public Safety Dispatcher 6.00 6.00 6.00 6.00 6.00
Senior Communications Supervisor 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
64 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Senior Police Officer 2.00 2.00 2.00 2.00 2.00
Senior Police Records Technician 16.00 16.00 16.00 16.00 16.00
Telecommunications Manager 0.50 0.50 0.50 0.50 0.50
Total Police Department 238.00 242.00 243.00 243.00 242.00
**Reclassification of one Custody Officer to Custody Supervisor FY 2026-27
*** Reduction to one Park Ranger postion
Fire And Rescue Department
Fire Chief 1.00 1.00 1.00 1.00 1.00
Assistant Fire Chief/Operations - sworn 1.00 1.00 1.00 1.00 1.00
Assistant Fire Chief/Community Risk Reduction - non
sworn 1.00 1.00 1.00 1.00 1.00
Assistant Fire Marshal 2.00 2.00 2.00 2.00 2.00
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Battalion Chief 3.00 3.00 3.00 3.00 4.00
Emergency Medical Services Coordinator 1.00 1.00 1.00 1.00 -
Emergency Services Manager * 0.50 0.50 0.50 0.50 0.50
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Fire Captain 18.00 18.00 18.00 18.00 18.00
Fire Captain - Administration/Training/PIO 1.00 1.00 1.00 1.00 1.00
Fire Captain - Administration/EMS 1.00 1.00 1.00 1.00 1.00
Fire Engineer 18.00 18.00 18.00 18.00 18.00
Fire Protection Specialist 3.00 3.00 3.00 3.00 3.00
Firefighter 42.00 42.00 42.00 42.00 42.00
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Senior Manager Analyst 1.00 1.00 1.00 1.00 1.00
Telecommunications Manager * 0.50 0.50 0.50 0.50 0.50
Total Fire Department 97.00 97.00 97.00 97.00 97.00
* FY 2026-27 Emergency Mediacl Services Coordinator reclassifed to a Battalion Chief
Development Services Department
Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Assistant Development Services Director 1.00 1.00 1.00 1.00 1.00
Assistant Planner 4.00 4.00 4.00 4.00 4.00
Associate Planner 3.00 3.00 3.00 3.00 3.00
Building/Combination Bldg. Inspector 4.00 4.00 4.00 - -
Building Inspector I/II 4.00 4.00
Building Official 1.00 1.00 1.00 1.00 1.00
Building Technician II 3.00 4.00 4.00 4.00 4.00
Chief of Code Enforcement * 1.00 1.00 1.00 1.00 -
Chief of Inspection 1.00 1.00 1.00 1.00 1.00
Chief Plans Examiner 1.00 1.00 1.00 1.00 1.00
Code Enforcement Officer * 7.00 7.00 7.00 7.00 7.00
Code Enforcement Manager 1.00 1.00
Community Improvement Manager 1.00 1.00 1.00 - -
Economic Development Administrator 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
65City of Costa Mesa, California
suMMarIes of
fInancIal data
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Grant Administrator 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Office Specialist II * 1.00 1.00 1.00 1.00 1.00
Permit Processing Specialist 3.00 3.00 3.00 3.00 3.00
Planning Manager 2.00 2.00
Planning and Sustainable Development Manager 1.00 2.00 2.00 - -
Plan Check Engineer 3.00 3.00 3.00 3.00 3.00
Principal Planner 2.00 2.00 2.00 2.00 2.00
Senior Code Enforcement Officer 2.00 2.00 2.00 2.00 2.00
Senior Combination Inspector 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst 2.00 2.00 2.00 2.00 2.00
Senior Permit Technican 1.00
Senior Planner 2.00 3.00 3.00 3.00 3.00
Total Development Services Department 50.00 53.00 53.00 53.00 53.00
Public Works Department
Public Works Director 1.00 1.00 1.00 1.00 1.00
Active Transportation Coordinator 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 3.00 3.00 3.00 3.00 3.00
Assistant Engineer 4.00 4.00 4.00 4.00 4.00
Assistant City Engineer 1.00 1.00 1.00 1.00 1.00
Associate Engineer 8.00 8.00 8.00 8.00 8.00
City Engineer 1.00 1.00 1.00 1.00 1.00
Construction Inspector 3.00 3.00 3.00 3.00 3.00
Deputy Director of Public Works 1.00 1.00 1.00 1.00 1.00
Energy and Sustainability Service Manager 1.00 - - - -
Engineering Technician II 1.00 1.00 1.00 1.00 1.00
Engineering Technician III * 5.00 5.00 5.00 5.00 5.00
Equipment Mechanic I 1.00 1.00 1.00 - -
Equipment Mechanic II 2.00 2.00 2.00 2.00 2.00
Equipment Mechanic III 2.00 2.00 2.00 3.00 3.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Facilities Maintenance Technician * 2.00 2.00 2.00 2.00 2.00
Lead Facilities Maintenance Technician 2.00 2.00 2.00 2.00 2.00
Lead Maintenance Worker 7.00 7.00 7.00 7.00 7.00
Lead Equipment Mechanic 1.00 1.00 1.00 1.00 1.00
Maintenance Assistant 1.00 1.00 1.00 1.00 1.00
Maintenance Services Manager 1.00 1.00 1.00 1.00 1.00
Maintenance Superintendent 3.00 3.00 3.00 3.00 3.00
Maintenance Supervisor * 5.00 5.00 5.00 5.00 5.00
Maintenance Worker 4.00 4.00 4.00 4.00 4.00
Management Analyst 1.00 1.00 1.00 - -
Office Specialist II 2.00 2.00 2.00 2.00 2.00
Senior Engineer * 4.00 4.00 4.00 4.00 4.00
Senior Maintenance Worker 6.00 6.00 6.00 6.00 6.00
Senior Management Analyst 2.00 2.00 2.00 3.00 3.00
Storekeeper 2.00 2.00 2.00 2.00 2.00
66 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Four-Year Personnel Summary by Department
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
FY 23-24
Adopted
FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Transportation Services Manager 1.00 1.00 1.00 1.00 1.00
Total Public Works Department 80.00 79.00 79.00 79.00 79.00
Total Full-time Employees 588.00 602.00 599.00 600.00 599.00
Part-Time Employees FTE’s (Full-Time Equivalents)
City Manager’s Office 8.32 8.32 8.32 7.32 7.32
Finance Department - 0.75 0.75 0.75 0.75
Parks and Community Services 63.82 62.57 62.57 62.57 62.57
Police Department 16.86 14 .75 22.25 22.25 22.25
Fire and Rescue Department 2.25 2.25 2.25 2.25 2.25
Development Services Department 5.34 5.34 5.34 5.34 5.34
Public Works Department 5.50 6.00 6.00 6.00 6.00
Total Part-time FTEs 102.09 99.98 107.48 106.48 106.48
Total Citywide FTEs 690.09 704.09 706.48 706.48 705.48
67City of Costa Mesa, California
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fInancIal data
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CityCouncil
City
Council
City Council
Mayor (1)
City Council Members (6)
Executive Assistant
Access, Building, Fire and Housing Board of Appeals Committee
Housing and Public Service Grants Committee
Mobile Home Park Advisory Committee
Planning Commission
Active Transportation Committee
Finance and Pension Advisory Committee
Fairview Park Steering Committee
Traffic Impact AD HOC Committee
Animal Services Committee
Arts Commission
Historical Preservation Committee
Park and Community Services Commission
Citizens of Costa Mesa
Proposed Budget for
Fiscal Year 2026-2027
70 City of Costa Mesa, California
The Mayor and City Council serve as the elected legislative and policy-setting body of the City. City Council duties
include establishing goals and policies, enacting legislation, adopting the City’s operating and capital budget, and
appropriating the funds necessary to provide services to the City’s residents, businesses, and visitors. The City
Council also participates in a wide variety of community and regional activities and spends a considerable amount
of time interacting with residents, business owners, and community stakeholders. The City Council also serves as
the governing board for the Housing Authority, Public Financing Authority, and Financing Authority.
City Council – 10100
City Council – 50110
This program supports City Council activities. It includes the salaries of the City Council – one Mayor, six Council
Members, and one Executive Assistant. The Executive Assistant provides administrative support to the Mayor and
City Council Members.
71City of Costa Mesa, California
cIty
councIl
Budget Narrative
The Fiscal Year 2026-27 budget for the Office of the City Council is $968,834, an increase of $14,691, or 2 percent,
compared to the adopted budget for Fiscal Year 2025-26. The increase is primarily attributed to the proposed labor
memorandum of understanding (MOU). The City Council’s salaries and benefits budget funds the compensation
of one (1) Mayor, six (6) council members, and one (1) Executive Assistant position.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY COUNCIL BY FUNDING SOURCE
General Fund - 101 $ 750,577 $ 7 97,518 $ 9 54,143 $ 968,834
Total City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY COUNCIL BY PROGRAM
ADMINISTRATION - 10100
City Council - 50110
Salaries and Benefits $ 5 72,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations 178,062 193,616 161,181 161,181
Fixed Assets - - 2,000 2,000
Subtotal City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
Emergency Services - 51040
TOTAL CITY COUNCIL
Salaries and Benefits $ 5 72,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations 178,062 193,616 161,181 161,181
Fixed Assets - - 2,000 2,000
Total City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
Proposed Budget for
Fiscal Year 2026-2027
72 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY COUNCIL BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 150,595 $ 126,804 $ 2 20,144 $ 2 16,159
Overtime 5,362 2,850 500 500
Holiday Allowance 701 - - -
Other Compensation - - 470 -
Cafeteria Plan 251,535 2 38,147 320,436 320,436
Medicare 5 ,111 4 ,776 3,199 5,739
Retirement 159,211 231,324 246,213 262,819
Subtotal Salaries & Benefits $ 572,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations
Stationery and Office $ 1,353 $ 1,916 $ 2,600 $ 2,600
Multi-Media, Promos, Subscrpt. 1,951 4,220 4,000 4,000
Small Tools and Equipment 2,071 4,618 2,000 2,000
Uniforms and Clothing 500 1,505 500 500
Safety and Health 490 480 480 480
Business Meetings 23,320 29,062 15,000 15,000
Dues and Memberships 123,232 128,538 115,545 115,545
Professional Development 20,852 20,229 18,100 18,100
Office Equipment 827 1,272 - -
External Rent 1,700 1,775 1,700 1,700
Internal Rent Central Services - - 1,224 1,224
Internal Rent Postage 1,766 1 32 32
Subtotal Maintenance & Operations $ 178,062 $ 193,616 $ 161,181 $ 161,181
Fixed Assets
Other Equipment $ - $ - $ 2,000 $ 2,000
Subtotal Fixed Assets $ - $ - $ 2,000 $ 2,000
Total City Council $ 750,577 $ 7 97,518 $ 954,143 $ 968,834
73City of Costa Mesa, California
cIty
councIl
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY COUNCIL BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 150,595 $ 126,804 $ 2 20,144 $ 2 16,159
Overtime 5,362 2,850 500 500
Holiday Allowance 701 - - -
Other Compensation - - 470 -
Cafeteria Plan 251,535 2 38,147 320,436 320,436
Medicare 5,111 4,776 3 ,199 5,739
Retirement 159,211 231,324 246,213 262,819
Subtotal Salaries & Benefits $ 572,515 $ 603,902 $ 790,962 $ 805,653
Maintenance and Operations
Stationery and Office $ 1,353 $ 1,916 $ 2,600 $ 2,600
Multi-Media, Promos, Subscrpt. 1,951 4,220 4,000 4,000
Small Tools and Equipment 2,071 4 ,618 2,000 2,000
Uniforms and Clothing 500 1,505 500 500
Safety and Health 490 480 480 480
Business Meetings 23,320 29,062 15,000 15,000
Dues and Memberships 123,232 128,538 115,545 115,545
Professional Development 20,852 20,229 18,100 18,100
Office Equipment 827 1,272 - -
External Rent 1,700 1,775 1,700 1,700
Internal Rent Central Services - - 1,224 1,224
Internal Rent Postage 1,766 1 32 32
Subtotal Maintenance & Operations $ 178,062 $ 193,616 $ 161,181 $ 161,181
Fixed Assets
Other Equipment $ - $ - $ 2,000 $ 2,000
Subtotal Fixed Assets $ - $ - $ 2,000 $ 2,000
Transfers Out
Total City Council $ 750,577 $ 797,518 $ 954,143 $ 968,834
Proposed Budget for
Fiscal Year 2026-2027
74 City of Costa Mesa, California
City Manager’sOffice
City Manager’s
Office
1.0 FTE - City Manager
1.0 FTE - Executive Assistant to the City Manager
1.0 FTE - Energy & Sustainability Services Manager
2.0 FTE - Public Affairs Manager
2.0 FTE - Assistant to the City Manager
1.0 FTE - Public Affairs Manager
1.0 FTE - Graphics Designer
1.0 FTE - Office Specialist II
1.0 FTE - Video Production Coordinator
2.0 FTE - Multimedia Specialist
3.25 FTE - Part-Time
1.0 FTE - HR Manager
2.0 FTE - HR Administrator
2.0 FTE - Principal HR Analyst
3.0 FTE - HR Analyst
1.0 FTE - HR Assistant
1.0 FTE - HR Technician
0.75 FTE - Part-Time
1.0 FTE - City Clerk
1.0 FTE - Administrative Assistant
1.0 FTE - Management Analyst
2.0 FTE - Deputy City Clerk
1.0 FTE - Office Specialist II
1.0 FTE -Part-Time
1.0 FTE - Assistant City Manager
1.0 FTE - Executive Assistant
1.0 FTE - Senior Management Analyst
1.0 FTE - Neighborhood Improvement Manager
1.0 FTE- Management Analyst
1.0 FTE - Community Outreach Supervisor
6.0 FTE - Community Outreach Worker
1.0 FTE - Senior Code Enforcement Officer
2.32 FTE - Part-Time
1.0 FTE - Deputy City Manager
1.0 FTE - Management Analyst (Special Events)
1.0 FTE - Management Analyst (Constituent Services)
1.0 FTE- Management Aide (Constituent Services)
Proposed Budget for
Fiscal Year 2026-2027
76 City of Costa Mesa, California
The City Manager’s Office is a General Government Support function. The Department comprises of four (4)
divisions, split into different programs and has 46 full-time staff members. Part-time staffing consists of 7.32
full-time equivalents. The divisions are as follows:
■Administration
●Constituent Services Team
●Communications and Marketing
●Homeless Outreach
●Energy and Sustainability
●Legislative Affairs
■City Clerk
■Human Resources
■Risk Management
Administration — 11100
Administration – 50001
The City Manager’s Office coordinates and directs the City’s functions within the framework of policy established
by the City Council. The duties of the City Manager’s Office include: sustainability-related efforts, policy
implementation, budget development and strategic planning, coordinating the preparation of City Council agendas,
assisting with the development of City Council’s goals and objectives, and keeping the City Council apprised of
important community issues. The Office provides leadership and direction to the other City departments and is
responsible for ensuring the delivery of quality services to its constituents and business communities.
The City Manager’s Office is responsible for representing the City’s interests at the local, state, and federal level
through coordination with the City’s corresponding elected officials and preparation of letters of position on
various legislation.
Constituent Services – 50110
The Constituent Services Team works closely with the City Council to respond to constituent needs, gather
information to address important community issues, and provide support at various special events and community
meetings. The team responds to all City Council requests and coordinates with different departments to ensure
that the needs of the Council Members are being met.
Communications and Marketing – 51050
The Communication and Marketing division specializes in ensuring quality communication, both internally and
externally. The division manages internal communications, media relations, and public information and education.
The division utilizes a variety of informational platforms, such as the City website, the City news blog, social
media networks, and traditional media, such as television, newsletters, and print media, to maintain the City’s
branding throughout the community. The division manages in-house communications, including video production
and editing, graphic design, and mail, print, and binding services.
Energy and Sustainability - 20240
The Energy and Sustainability division plans, develops, and executes sustainability initiatives, including energy
conservation and efficiency, clean energy generation, electrification of transportation, zero emission City fleet,
expansion of electric vehicle (EV) charging stations, solid waste management, water conservation, urban
greening, greenhouse gases (GHG) reduction and promoting green economy and workforce among others. The
division provides leadership and support to identify Citywide sustainability focus areas, programs and policies
that are practical, innovative and align with City Council’s Goals and Priorities. The division works in tandem
with Legislative Affairs to identify and prioritize sustainability projects, builds internal and external partnerships,
77City of Costa Mesa, California
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secures funding/ financing and implements projects. Furthermore, the division leads outreach and educational
efforts, including organizing and attending community events and hosting internal and external workshops that
promote sustainability, climate resilience and environmental protection in Costa Mesa.
City Clerk – 11200
Elections – 50120
As the local elections official, the City Clerk conducts the General Municipal Election by governing the filings of
candidate nominations, initiatives, ballot measures, referendums, and recall actions. The City Clerk is the Filing
Officer for the City and maintains filings required by the Political Reform Act. The City Clerk manages the filing of
campaign financial statements and Conflicts of Interest Statements, in accordance with the Fair Political Practices
Commission.
Council Meetings – 50410
The role of the City Clerk includes serving as Clerk of the City Council and Secretary to the Housing Authority. As
the Brown Act official, the Clerk is responsible for preparing and reviewing agendas for all meetings, managing
records pertaining to Council legislative actions and proceedings, minutes, ordinances, resolutions, public notices
and indices thereof. The City Clerk manages the concierge services in the City Hall lobby, which is responsible for
greeting the public, checking guests in, and answering the main telephone line to City Hall.
Public Records – 50420
As the Public Records Act official, Custodian of Records and City Archivist, the Clerk is the administrator for official
city documents and records, including indexing, preservation and archiving programs, retention schedules, public
records requests and responses, and subpoenas for records. The City Clerk is responsible for the management of
the Laserfiche Electronic Document Imaging S ystem, a database designed to provide the public greater access to
all public documents.
Human Resources — 14100
Recruitment and Selection – 50610
Human Resources Administration provides a full range of traditional and core human resources services that
include: recruitment and selection, classification and compensation systems, employee development and training,
and labor/employee relations. These comprehensive services are provided in compliance and as mandated by
Federal and State labor laws, Personnel Rules and Regulations, and current Memorandum of Understandings
(MOUs).
Employee Benefits Administration – 50630
Administers group health and welfare benefits and retirement plans for active employees and retirees. Evaluates
and makes recommendations on ways to improve benefits, such as utilizing wellness programs, flexible spending
accounts and long-term disability insurance; oversees required/optional industrial medical examinations; and the
Employee Assistance Program (EAP). Serves as staff/advisor to Benefits Review Committee consisting of labor
and management representatives who meet to review and discuss relevant issues related to employee benefits/
programs and appropriate cost-effective spending of benefit dollars. Manages the City Employee Health and
Wellness Program. Monitors and ensures compliance with Federal, State and City leave programs such as the
Family Medical Leave Act (FMLA) and California Family Rights Act (CFRA), as well as Fair Employment & Housing
Act (FEHA), and Americans with Disabilities Act (ADA).
Proposed Budget for
Fiscal Year 2026-2027
78 City of Costa Mesa, California
Risk Management — 14400
Risk Management Administration – 50661
Procures and administers the City’s comprehensive commercial insurance protection program. Includes property
inspections and appraisals as part of a comprehensive real and personal property insurance program; evaluate
levels of coverage for appropriate protection of assets.
Liability – 50662
Evaluates and monitors the City’s risk of loss, minimizing the financial impact of such risks to the lowest feasible
level; and procures and administers the City’s self-insured general liability and environmental insurance programs.
Claims against the City are jointly handled with the City’s third-party administrator or internally as appropriate.
Includes loss control program that identifies areas of concerns and acts to mitigate future incidents. Serves as
staff/advisors to the City’s Safety Coordinating Committee consisting of joint labor-management representatives.
Provides staff support to the City’s Insurance Committee.
Workers Compensation – 50663
Proactively administers safety and wellness programs for employees as well as the self-insured Workers’
Compensation Program and the Occupational Injury/Illness Prevention Plan. Maintains oversight of the third-party
workers’ compensation claims administrator and consultants for workplace safety, ergonomics, and indoor air
quality. Administers and coordinates work-related disability compliance and interactive process, physical and
fitness-for-duty examinations and infection control program. Provides training to departments to assist in cost
containment/appropriate use of this program.
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Fiscal Year 2025-26 Accomplishments
■The City funded $200,000 in contract legal assistance services and created a legal assistance fund to support
families in need and established a fund for the public to contribute monetary donations for impacted families
needing assistance.
■The City made financial donations totaling $100,000 supporting two local non-profits in providing assistance
with food, utilities, and rent for residents in need.
■The City facilitated the acquisition of 778 Shalimar and assisted in preparing the building for demolition.
■The City enhanced public safety for participants and visitors of City Council meetings by implementing metal
detector screening and bag inspections.
■The Constituent Services team developed the Costa Mesa CARES Resources, which identifies referral pathways
to the community members in need of food, shelter, and legal resources.
■The Community Relations and Constituent Services team made the Costa Mesa CARES resource accessible via
website, social media, bus shelter advertisement and in-person distribution.
■The Community Relations team assisted Public Works in ridership for the “Let’s Go Costa Mesa” free rideshare
program to improve community mobility access to education, employment, medical, and retail locations.
■The Community Relations team worked with Development Services to implement the “Let’s Do Business”
awareness campaign to connect local businesses with City service contract opportunities.
■The Communications team coordinated with Newport Mesa Unified School District Youth Engagement with
real-world learning opportunities with City projects for students.
■The Communications team enhanced public outreach efforts in English and Spanish on key community issues
such as Rental Assistance, Waste Management, and Residential Parking.
■The Communications team conducted targeted marketing and outreach campaigns to engage hard-to-reach
communities in city initiatives through mailers, social media, door-to-door canvassing, and in-person events.
■The Communications team provided timely, accessible City communications through multiple platforms,
including social media, press releases, brochures and flyers, City Hall Snapshot, the Costa Mesa Minute and the
launch of Let’s Talk Costa Mesa.
■The Communications team expanded the City’s digital and social media presence across Facebook, X (Twitter),
Instagram, Nextdoor, Nixle, YouTube, LinkedIn, and the City’s in-house podcast and is currently on pace to
project a 20% increase over social media viewership.
■The Costa Mesa Television team (CMTV 3) team launched a new “interview” format series for social media
called “Let’s Talk Costa Mesa/Hablemos Costa Mesa.” The series will feature subject matter experts from
various city departments providing details about important initiatives, services and upcoming events to the
public via Costa Mesa’s social media platforms.
■The Costa Mesa Television team (CMTV 3) earned two National NATOA Government Programming Awards for
excellence in City programming by Costa Mesa Television.
■The Legislative Affairs Team, with the help of Townsend Public Affairs, helped secure federal House of
Representatives Appropriations totaling $1.29 million for critical projects.
■The Legislative Affairs Team, with the help of Townsend Public Affairs secured $1.04 million from the Department
of Justice for the Costa Mesa Police Department’s Real Time Crime Center.
■The Legislative Affairs Team, with the help of Townsend Public Affairs secured $250,000 from the Department
of Housing and Urban Development for the Costa Mesa Senior Center renovation which includes Roof, and
HVAC Replacement.
■The Legislative Affairs team adopted the City’s first Legislative Platform to support and advance City Council
goals and initiatives.
■The Legislative Affairs team developed a draft amendment to the Tenant Protection Ordinance and provided a
2025 update on tenant support services and at-fault eviction tracking.
■The Legislative Affairs team supported the ongoing development of the Fairview Development Center Visioning
Project.
■The Legislative Affairs team presented an analysis of the Long Beach Self-Checkout Ordinance at the council’s
request and developed a draft Costa Mesa Ordinance for consideration.
Proposed Budget for
Fiscal Year 2026-2027
80 City of Costa Mesa, California
■The Special Events team planned, organized, coordinated and saw an increase in attendance in signature City
events, including Independence Day, Snoopy House, State of the City, Love Costa Mesa Day, Hispanic Heritage
Month Celebration, and the Earth Day Festival.
■The Special Events team celebrated major City investments through ribbon-cutting events and groundbreaking
events, including Brentwood Park, Fire Station Training Tower, Ketchum-Libolt Park, and Shalimar Park.
■The Homeless and Housing Division oversaw the construction and lease-up of the Mesa Vista Apartments
Homekey project (formerly Motel 6), delivering 40 Permanent Supportive Housing units for individuals
experiencing homelessness and 46 Very Low-Income units for Costa Mesa seniors.
■The Homeless and Housing Division facilitated the acquisition and ongoing construction of the Avon River
Apartments Homekey project (formerly Travelodge), which will provide 76 Permanent Supportive Housing units
for individuals experiencing homelessness.
■The Homeless and Housing Division managed procurement for shelter operations and kitchen services to
support individuals experiencing homelessness.
■The Homeless and Housing Division partnered with the City of Irvine to lease unused beds at the Bridge Shelter,
maximizing regional shelter capacity.
■The Homeless and Housing Division successfully hosted a Network for Homeless Solutions Town Hall,
informing City Council and the public about the City’s comprehensive system of care for individuals experiencing
homelessness.
■The Homeless and Housing Division and Constituent Services provided an update on support services and
assistance for residents and tracking of at-fault evictions.
■The Human Resources Division partnered with the Police Department to achieve full staffing in sworn ranks
for the first time in over 15 years by conducting ongoing recruitments for Police Recruits, Police Academy
Graduates, and sworn Police Officers and promotional examinations for all sworn ranks, including Police
Sergeant, Police Lieutenant and Police Captain.
■The Human Resources Division partnered with the Fire Department to conduct a large-scale Firefighter and
Firefighter/Paramedic recruitment, which brought over 100 more applicants than prior recruitments.
■The Human Resources Division worked with the Fire Department to conduct promotional examinations for Fire
Engineer and Fire Captain positions.
■The Human Resources Division partnered with the various departments to conduct recruitments for key
executive positions, including Assistant Development Services Director, Energy & Sustainability Manager and
Assistant Finance Director.
■The Human Resources Division advanced development of Costa Mesa University, the City’s leadership, training,
and mentoring program for employees across all departments including creating a comprehensive Supervisor’s
Resource Portal – a one-stop hub offering videos, templates, workbooks, links to upcoming training and other
supervisory resources.
■The Human Resources Division expanded the use of NeoGov’s Learn module to allow employees to view and
sign up for training online, including coordinating Citywide cybersecurity training in partnership with the IT
Department.
■The Human Resources Division piloted NeoGov’s Perform module with the Police Department to allow
supervisors and employees to submit and view performance evaluations in a new electronic format.
■The Human Resources Division facilitated employment law and employee relations training, including
supervisory, performance management, and mandated harassment prevention training, through the Orange
County Human Resources Consortium and implemented internal small-group training sessions to enable more
in-depth, collaborative discussions with supervisors.
■The Human Resources Division initiated negotiations for successor Memoranda of Understanding (MOUs)
with the Costa Mesa City Employees Association, Costa Mesa Police Association, and Costa Mesa Police
Management Association.
■The Human Resources Division continues to promote employee health, safety and well-being as part of the
City’s Employee Wellness Program, including offering monthly on-site Employee Assistance Program Counselor
wellness seminars, health screenings and various fitness activities.
■The Human Resources Division conducted and coordinated classification and compensation studies for various
job classifications to realign salaries to the market and address internal alignment or compaction issues.
81City of Costa Mesa, California
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■The Human Resources Division coordinated monthly Meet and Greet events to acknowledge new hires, recent
promotions, retirements and the City Manager’s Leadership Award recipient.
■The City Clerk Division served 36,274 citizens via telephone and walk-in inquiries and ensured Spanish bilingual
staff was available to assist the public.
■The City Clerk Division served as the gateway to open and accessible government by processing 1,442 public
records requests in compliance with the Public Records Act.
■The City Clerk Division successfully conducted 21 City Council meetings and 7 Study Session meetings via
hybrid format (in person and Zoom), ensuring the public’s right to access and to participate in public meetings.
■The City Clerk Division provided Spanish translation and interpretation services at all City Council meetings.
■The City Clerk Division provided Spanish translation of all the City Council Meeting agendas and agenda reports.
■The City Clerk Division promoted transparency, facilitating the scanning/importing of 11,891 documents into
the Laserfiche Electronic Document Imaging System and providing the public access to these documents.
■The City Clerk Division successfully completed one Commission and Committee recruitment.
■The City Clerk Division conducted a Commission and Committee Nuts and Bolts Training for members.
Proposed Budget for
Fiscal Year 2026-2027
82 City of Costa Mesa, California
Fiscal Year 2026-27 Goals
■The City Manager’s Office will establish department-wide Customer Service goals to respond to all constituent
inquiries within 1 business day and resolve or provide a status update within 5 business days.
■The City Manager’s Office will expand outreach efforts and transparency by providing bilingual services and
translation to encourage civic engagement.
■The City Manager’s office will ensure that City Council policies, goals and objectives are executed effectively
and efficiently citywide.
■The City Manager’s Office will efficiently plan, organize and implement ribbon cuttings and celebrations for
major capital projects such as Ketchum-Libolt Park, Shalimar Park, Brentwood, Skate Park, and more.
■The Communications and Marketing Division will expand opportunities for youth engagement and participation
in city programs, projects, and career paths through marketing and outreach.
■The Community Outreach and Constituent Services Team will increase levels of participation and awareness
amongst hard-to-reach communities in Costa Mesa, including but not limited to residents whose primary
language is not English.
■The Community Outreach and Constituent Services Team will increase community outreach by 15% over the
current figures of enrollment and participation of residents and businesses in the Costa Mesa 311 App.
■The Community Outreach and Constituent Services Team will support effective methods of community outreach
and engagement by City Departments, including pop-ups, neighborhood events, partnerships with community
groups, and targeted canvassing designed to meet stakeholders where they are.
■The Communications and Marketing Division will continue to engage the public via the City’s website, social
media, and traditional media platforms to inform and encourage civic participation.
■The Communications and Marketing Division will continue to film innovative and engaging video content
through long-form videos and short-term reels.
■The Communications & Marketing Division will launch a new quarterly City Employee newsletter that highlights
accomplishments and individual employees.
■The Legislative and Government Affairs Team will advocate and implement the Costa Mesa Legislative Platform
and analyze the November 2026 election impacts with a report to the City Council.
■The Legislative and Government Affairs Team will coordinate on the ongoing implementation of the Fairview
Development Center Specific Plan and work with state agencies (Department of General Services, Department
of Development Services, and California Office of Emergency Services) on the construction of the Southern
Regional Emergency Operations Center and the sale of remaining lands.
■The Legislative and Government Affairs Team will assist Economic and Development Services in efforts to
certify the city’s housing element and restore eligibility for applicable state funding.
■The Legislative and Government Affairs Team will research, track, and evaluate legislative and funding earmark
requests at the federal, state, and regional levels and prepare recommendations to advance City priorities and
secure funding opportunities in alignment with City Council goals.
■The HR Division will continue to implement innovative and modernized recruitment techniques to foster talent
acquisition, talent management, and succession planning.
■The HR Division will continue to create and provide comprehensive training and development programs to meet
the City’s organizational needs.
■The HR Division will continue to identify and evaluate risk and loss exposures to the City to efficiently and
appropriately mitigate financial costs and proactively implement procedures, guidelines and training to reduce
workers’ compensation and general liability costs.
■The HR Division will continue to provide managers and supervisors with ongoing and proactive employee
relations training, counseling and assistance necessary.
■The HR Division will continue to design and deliver comprehensive training and development programs that
support the City’s organizational needs, with a strong emphasis on enhancing customer service excellence.
■The HR Division will continue to identify and evaluate risk and loss exposures to the City to efficiently and
appropriately mitigate risks and proactively implement procedures, guidelines and training to reduce and
mitigate workers’ compensation and general liability costs.
■The HR Division will continue to process liability claims quickly and efficiently to mitigate losses to the City.
83City of Costa Mesa, California
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■The HR Division will continue to provide managers and supervisors with proactive employee relations training,
counseling, and assistance as necessary.
■The HR Division will continue to facilitate ongoing legal and labor relations training, including harassment
training for managers and supervisors through the Orange County Human Resources Consortium.
■The HR Division will complete negotiations with the Costa Mesa City Employees Association, Costa Mesa
Police Association, and Costa Mesa Police Management Association and begin negotiations for a successor
MOU with the Costa Mesa Firefighters Association, Costa Mesa Fire Management Association and the Costa
Mesa Division Managers’ Association.
■Human Resources will conduct a comprehensive overhaul of the performance evaluation process and continue
to pilot NeoGov’s Perform module with other Departments.
■The City Clerk’s Division will conduct the 2026 General Municipal Election.
■The City Clerk Division will maintain accurate records of official documents of the City; publish City legal notices
as required by law.
■The City Clerk Division will prepare and publish the agenda for City Council meetings to the public in compliance
with the Brown Act.
■The City Clerk Division will maintain campaign financial statements and Conflicts of Interest Statements (Form
700), in accordance with the City’s Municipal Code and the Fair Political Practices Commission.
■The City Clerk Division will implement and manage the email management training program.
■The Neighborhood Improvement Division will execute a long-term contract with the City of Irvine for the use of
beds at the Bridge Shelter.
■The Neighborhood Improvement Division will help facilitate construction completion and lease-up of the
Travelodge Homekey project, which will produce 76 units of Permanent Supportive Housing for people
experiencing homelessness.
■The Neighborhood Improvement Division will execute a new contract for Shelter Operations at the Bridge
Shelter.
■The Neighborhood Improvement Division will implement on-site primary and dental care at the Bridge Shelter.
Proposed Budget for
Fiscal Year 2026-2027
84 City of Costa Mesa, California
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1
Conduct an organizational assessment of public
safety dispatch and Emergency Operations
Center (EOC) to ensure consistency with
best practices in hiring, staffing, and chain of
command.
;TRUE ;TRUE
2
Work with the City’s real property consultant to
consider options for acquiring park and green
space for Costa Mesa, including the central
parts of the City.
;TRUE
3
Utilize social media and non-traditional means to
promote the City’s recruitments efforts through
increased marketing on Facebook, Instagram,
LinkedIn, and other sites.
;TRUE
4 Launch the Costa Mesa University Program for
all city employees for a fall training curriculum. ;TRUE
5 Finalize the College Summer Internship Program
implementation.
;TRUE
6
Complete a demonstration of the employee
training management system (NeoGov “LEARN”)
to City leadership prior to launching Citywide.
;TRUE ;TRUE
7
Complete the first phase launch of the employee
performance evaluation system (NeoGov
“PERFORM”).
;TRUE ;TRUE
8
Explore additional opportunities for mental
health and wellness programs and activities for
City employees.
;TRUE
9
Work with the City Manager and Police Chief to
finalize the hiring incentives for lateral police
officers.
;TRUE ;TRUE
10
Fully implement the 15 behavioral health beds
at the Costa Mesa Bridge Shelter with the $4.2M
Orange County Health Care Agency grant.
;TRUE ;TRUE
11
Monitor status of Travelodge Project Homekey
motel conversion and assist with the
implementation if awarded.
;TRUE ;TRUE
12 Provide continued assistance to households and
families facing no-fault evictions. ;TRUE ;TRUE
13
Present to City Council recommended Enterprise
Resource Planning (ERP) consultant to award
contract and begin ERP implementation.
;TRUE
Goals and Objectives
The goals and objectives of the City Manager’s Department listed above were developed in alignment with the City
Council’s priorities.
85City of Costa Mesa, California
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
14
Consider, in concert with external stakeholders,
potential economic opportunities from
Olympics-related activities such as hotels,
venues, and practice areas in Costa Mesa.
;TRUE
15
Present to City Council the consultant
recommended for the Climate Action
& Adaptation Plan and a timeline for
implementation.
;TRUE
16
Develop a Municipal Sustainable Purchasing
Policy. ;TRUE ;TRUE
17
Conduct an EV fleet and charging station
assessment and install additional City-owned
EV charging stations, especially providing more
equity for renters.
;TRUE ;TRUE
18 Host the City’s 4th Annual Earth Day Festival. ;TRUE
19 Consider a Community Choice Energy Program. ;TRUE
20
Provide customer service training across all
departments. ;TRUE
21
Develop thorough community outreach
and engagement policies and protocols
across all departments in order to prioritize
responsiveness.
;TRUE
22
Create a plan that lists existing translation
efforts and provides opportunities to improve
these services. ;TRUE
23 Provide advanced meeting agenda noticing. ;TRUE
Proposed Budget for
Fiscal Year 2026-2027
86 City of Costa Mesa, California
Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
CITY CLERK’S OFFICE
Number of City Clerk concierge contacts (walk-ins, call-ins, emails)45,931 38,564 40,000 41,000
Number of public records requests processed 1,066 1,120 1,100 1,442
Number of public meetings with interpretation available 26 20 25 25
Number of contacts facilitated for bilingual assistance at public meetings*194 146 200 150
COMMUNICATIONS & MARKETING
Number of Costa Mesa Minutes produced 81 74 40 40
Number of “Let’s Talk Costa Mesa” produced --40 40
Number of Costa Mesa “El Minuto” produced 46 49 25 25
Number of “Hablamos Costa Mesa” produced --40 40
Number of City Hall Snapshots issued 50 50 50 50
Number of content views on City social media 453,500 3.9 million 7.9 million 7.9 million
CONSTITUENT SERVICES
Number of letters sent on behalf of the Mayor and City Council**26 56 50 50
Number of constituent contacts (in-person, calls, emails)432 347 370 370
Number of Grand Opening/Ribbon Cutting events facilitated 18 26 25 25
Number of community outreach events supported 26 44 35 35
Number of proclamations provided 29 22 25 25
Number of Certificates of Recognitions produced 261 415 370 370
HOMELESS OUTREACH & BRIDGE SHELTER
Number of NHS hotline contacts (calls, emails)2,102 2,526 2,700 2,700
Number of client contacts engaged by Homeless Outreach 178 164 200 200
Number of clients housed by Homeless Outreach, including reconnections 40 51 55 55
Number of clients housed from Shelter 32 31 35 35
Number of non-duplicated guests served in Shelter 259 231 250 250
HUMAN RESOURCES
Number of recruitments processed 61 45 50 50
Number of job applications processed 7,305 12,762 8,000 8,000
Number of employee wellness events hosted 58 77 26 30
Number of full-time employees hired 68 68 70 70
Number of part-time employees hired 128 62 100 100
Number of new general liability claims processed 86 85 80 80
Number of benefit enrollment and benefit changes processed 2,101 2,247 2,100 2,100
Number of personnel actions processed 993 845 800 800
*Headsets and live interpretation
**Includes letters for constituents, elected officials, legislative positions, etc.
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
Public record requests responded to within prescribed time 98%100%100%100%
Completed City Council minutes by the following Council meeting 95%98%98%100%
Citywide employee turnover rate (non-retirements)4.70%6.00%4.70%4.70%
Percentage of work-related injuries reported within 24-hr notice of injury 100%100%100%100%
Percentage of claims filed that are closed without litigation 86%85%80%80%
Customer Service Goal
Goal
Average response time to constituent requests within 24 hours 95%
87City of Costa Mesa, California
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Budget Narrative
The Fiscal Year 2026-27 budget for the City Manager’s Office for all funds is an increase of $1.4 million or 9.1
percent to the adopted budget for Fiscal Year 2025-26. Key changes include increases related to labor-negotiated
salary and benefit adjustments, and addition funding for election-related costs. These increases are partially
offset by reductions in operating expenditure to ensure spending remains even with available resources.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER’S OFFICE BY FUNDING SOURCE
General Fund - 101 $ 8,902,755 $ 9,900,304 $ 9,613,229 $ 10,430,048
Disaster Fund - 150 - 3 ,461 - -
Grants - Other - 232 63,602 50,000 - -
Capital Improvements Fund - 401 - 37,180 - -
Self-Insurance Fund - 602 7,633,827 8,725,710 5,412,265 5,965,614
Total City Manager’s Office $ 16,600,184 $ 18,716,655 $ 15,025,494 $ 16,395,662
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER’S OFFICE BY PROGRAM
ADMINISTRATION - 11100
Energy & Sustainability Program - 20250
Maintenance and Operations 17,502 $ 10 4,238 - -
Fixed Assets 63,602 $ - - -
Subtotal Energy & Sustainability Program $ 81,104 $ 104,238 $ - $ -
City Manager Administration - 50001
Salaries and Benefits $ 1,883,145 $ 2,686,977 $ 2 ,945,175 $ 3,096,726
Maintenance and Operations 1,067,421 1,116,929 975,897 893,857
Fixed Assets 31,383 12,076 2,000 -
Subtotal City Manager Administration $ 2,981,949 $ 3,815,982 $ 3,923,072 $ 3,990,583
Communications and Marketing - 51050
Salaries and Benefits $ 1,086,672 $ 1,056,107 $ 1,110,012 $ 1,288,066
Maintenance and Operations 189,196 200,724 169,686 155,436
Fixed Assets 5,771 1,828 10 ,900 8 ,900
Subtotal Communications and Marketing $ 1,281,640 $ 1,258,659 $ 1,290,598 $ 1,452,402
City Council - 50110
Salaries and Benefits $ 490,363 $ 617,769 $ 593,734 $ 6 47,627
Subtotal City Council $ 490,363 $ 617,769 $ 593,734 $ 6 47,627
CITY CLERK - 11200
Proposed Budget for
Fiscal Year 2026-2027
88 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Elections - 50120
Salaries and Benefits $ 9 7,354 $ 102,088 $ 101,795 $ 108,868
Maintenance and Operations 1,829 155,264 25,200 275,200
Subtotal Elections $ 99,183 $ 257,352 $ 126,995 $ 384,068
City Council Meetings - 50410
Salaries and Benefits $ 483,058 $ 505,001 $ 504,266 $ 6 31,146
Maintenance and Operations 42,882 45,586 35,580 33,580
Subtotal City Council Meetings $ 525,941 $ 550,587 $ 539,846 $ 664,726
Public Records - 50420
Salaries and Benefits $ 4 39,193 $ 464,900 $ 399,543 $ 520,954
Maintenance and Operations 13,862 19,535 4 3,157 12,157
Fixed Assets 13 2 151 2,000 -
Subtotal Public Records $ 453,187 $ 484,585 $ 444,700 $ 533,111
HUMAN RESOURCES - 14100
Recruitment and Selection - 50610
Salaries and Benefits $ 1 ,527,467 $ 1,596,797 $ 1,584,138 $ 1,717,584
Maintenance and Operations 1,058,029 806,363 7 71,739 629,579
Fixed Assets - - 2,000 -
Subtotal Recruitment and Selection $ 2,585,496 $ 2,403,160 $ 2,357,877 $ 2,347,163
Employee Benefit Administration - 50630
Salaries and Benefits $ 26,854 $ 13 ,058 $ 80,000 $ 80,000
Maintenance and Operations 13,696 14 ,453 9,400 9,400
Subtotal Employee Benefit Administration $ 40,550 $ 27,512 $ 89,400 $ 89,400
Post-Employment Benefits - 50650
Salaries and Benefits $ 62,819 $ 64,633 $ - $ -
Subtotal Post Employment Benefits $ 6 2,819 $ 64,633 $ - $ -
Emergency Services - 51040
RISK MANAGEMENT - 14400
Risk Management Administration - 50661
Salaries and Benefits $ 282,500 $ 300,841 $ 228,907 $ 302,867
Maintenance and Operations 10 5,001 115,223 9 8,100 98,100
Subtotal Risk Management Administration $ 387,501 $ 416,064 $ 3 27,007 $ 400,967
89City of Costa Mesa, California
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Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Liability - 50662
Salaries and Benefits $ 165,436 $ 181,088 $ 165,141 $ 178,004
Maintenance and Operations 4,643,684 5,161,846 2,442,291 2,950,984
Subtotal Liability $ 4,809,120 $ 5,342,934 $ 2,607,432 $ 3,128,988
Workers’ Compensation - 50663
Salaries and Benefits $ 2,464,886 $ 3,084,879 $ 2,383,523 $ 2 ,415,316
Maintenance and Operations 332,966 284,839 3 41,310 341,310
Subtotal Workers’ Compensation $ 2 ,797,853 $ 3 ,369,718 $ 2 ,724,833 $ 2,756,626
TOTAL CITY MANAGER’S OFFICE
Salaries and Benefits $ 9,010,354 $ 10,677,599 $ 10 ,096,234 $ 10,987,159
Maintenance and Operations 7,488,942 8,025,001 4,912,360 5,399,603
Fixed Assets 10 0,887 14,054 16,900 8 ,900
Total City Manager’s Office $ 16,600,184 $ 18,716,655 $ 15,025,494 $ 16,395,662
Proposed Budget for
Fiscal Year 2026-2027
90 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3 ,907,353 $ 4,333,165 $ 4 ,577,830 $ 5 ,043,317
Regular Salaries - Part-Time 468,606 565,218 433,919 433,919
Overtime 119,832 126,728 49,100 4 9,100
Accrual Payoff - Excess Max. 6,599 6,830 5,000 5,000
Vacation/Comp. Time Cash Out 5 2,517 65,053 48,300 48,300
Holiday Allowance 14 ,540 11,672 12,485 11,765
Separation Pay-Off 15,432 46,427 8 ,100 8 ,100
Other Compensation 121,500 122,284 10 0,681 14 3,229
Cafeteria Plan 798,891 875,348 939,541 943,061
Medicare 74,361 82,909 74,424 9 7,722
Retirement 1,153,189 1,562,841 1,518,915 1,875,596
Executive Prof Development 14 ,592 23,790 2 7,090 2 7,200
Auto Allowance 10,986 13 ,876 13 ,800 13 ,800
Unemployment 26,854 13 ,058 80,000 80,000
Workers’ Compensation 2 ,225,102 2,828,403 2,207,049 2,207,049
Subtotal Salaries & Benefits $ 9,010,354 $ 10,677,599 $ 10,096,234 $ 10,987,159
Maintenance and Operations
Stationery and Office $ 4 4,357 $ 42,050 $ 39,900 $ 34,500
Multi-Media, Promos, Subscrpt. 154,272 153,191 14 2,300 105,110
Small Tools and Equipment 37,822 6,878 10,300 4,300
Uniforms and Clothing 6,771 5,222 3,800 800
Safety and Health 35,833 34,086 29,000 29,000
Legal Advertising/Filing Fees 16,836 23,052 20,000 18,000
Advertising and Public Info. 19,168 12,263 14,300 7,400
Telephone/Radio/Communications 22,298 25,442 23,900 23,900
Business Meetings 22,403 16,964 9,880 7,880
Mileage Reimbursement 795 706 500 500
Dues and Memberships 9 ,159 12,240 9,024 7,024
Professional Development 14 6,640 139,699 104,876 83,616
Buildings and Structures - 84,504 - -
Office Furniture 11,614 - - -
Office Equipment 36,027 3 4,145 20,300 20,300
Other Equipment 17,133 19,716 10,000 10,000
Employment 20,399 17,092 26,000 16,000
Consulting 1,051,063 912,722 6 92,150 905,150
Legal 137,891 123,025 231,300 152,800
Medical and Health Inspection 113,824 185,456 101,900 10 1,900
Public Safety 93,630 156,540 164,600 134,000
Sanitation 480 520 400 400
91City of Costa Mesa, California
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From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account FY 23-24
Actuals FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER’S OFFICE BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
External Rent 4 7,704 43,205 45,400 35,800
Grants, Loans and Subsidies 39,750 43,550 20,000 -
Internal Rent Central Services 12,815 13 ,847 13 ,429 13,429
Internal Rent Postage 15,425 4,552 7,138 7,138
Internal Rent - Maintenance 600 600 600 600
Internal Rent - Repl Cost 3,900 3,900 3,900 3,900
Internal Rent - Fuel 3,055 1,000 1,000 1,000
Internal Rent Genl Liability 717,330 717,330 717,330 7 17,330
Internal Rent Workers’ Comp 21,096 21,096 21,096 21,096
Internal Rent Unemployment 6 ,186 6 ,186 6 ,186 6,186
General Liability 2,047,044 2,748,558 2,082,251 2,590,944
Special Liability - - 9,400 9,400
Buildings & Personal Property - - 195,200 195,200
Taxes and Assessments 106,901 75,639 85,000 85,000
Contingency 2,468,722 2,302,843 50,000 50,000
Subtotal Maintenance & Operations $ 7,488,942 $ 7,987,822 $ 4,912,360 $ 5,399,603
Fixed Assets
Office Furniture $ 17,819 $ 11,962 $ - $ -
Other Equipment 83,068 2,093 16,900 8 ,900
Subtotal Fixed Assets $ 100,887 $ 14,054 $ 16,900 $ 8,900
Total City Manager’s Office $ 16,600,184 $ 18,679,475 $ 15,025,494 $ 16,395,662
Proposed Budget for
Fiscal Year 2026-2027
92 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 3,688,126 $ 4 ,117,434 $ 4,365,009 $ 4,818,402
Regular Salaries - Part-Time 387,314 463,359 413,394 413,394
Overtime 115,856 122,316 49,100 4 9,100
Accrual Payoff - Excess Max. 6,599 6,830 5,000 5,000
Vacation/Comp. Time Cash Out 51,114 63,530 48,300 48,300
Holiday Allowance 13,886 11,298 11,765 11,765
Separation Pay-Off 15,097 46,427 8 ,100 8 ,100
Other Compensation 120,449 121,245 99,617 143,025
Cafeteria Plan 762,040 839,593 903,231 903,231
Medicare 69,695 78,064 71,317 9 2,217
Retirement 1,097,603 1 ,487,778 1,452,287 1,780,744
Executive Prof Development 14,411 23,365 26,650 26,760
Auto Allowance 10,986 13 ,876 13 ,800 13 ,800
Subtotal Salaries & Benefits $ 6,353,178 $ 7,395,113 $ 7,467,570 $ 8,313,839
Maintenance and Operations
Stationery and Office $ 4 4,357 $ 42,050 $ 39,900 $ 34,500
Multi-Media, Promos, Subscrpt. 154,272 153,191 14 2,300 105,110
Small Tools and Equipment 37,822 6,878 10,300 4,300
Uniforms and Clothing 6,771 5,222 3,800 800
Safety and Health 35,833 34,086 29,000 29,000
Legal Advertising/Filing Fees 16,836 23,052 20,000 18,000
Advertising and Public Info. 19,168 12,263 14,300 7,400
Telephone/Radio/Communications 22,298 25,442 23,900 23,900
Business Meetings 22,403 16,964 9,880 7,880
Mileage Reimbursement 795 706 500 500
Dues and Memberships 9 ,159 12,240 9,024 7,024
Professional Development 14 6,640 139,699 104,876 83,616
Buildings and Structures - 84,504 - -
Office Furniture 11,614 - - -
Office Equipment 36,027 3 4,145 20,300 20,300
Other Equipment 17,133 19,716 10,000 10,000
Employment 20,399 17,092 26,000 16,000
Consulting 694,864 543,077 330,400 543,400
Legal 137,891 123,025 231,300 152,800
Medical and Health Inspection 113,824 185,456 101,900 10 1,900
Public Safety 93,630 156,540 164,600 134,000
Sanitation 480 520 400 400
External Rent 4 7,704 43,205 45,400 35,800
Grants, Loans and Subsidies 39,750 43,550 20,000 -
Internal Rent Central Services 12,815 13 ,847 13 ,429 13,429
93City of Costa Mesa, California
cIty Manager’s
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From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY MANAGER BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Internal Rent Postage 15,425 4,552 7,138 7,138
Internal Rent - Maintenance 600 600 600 600
Internal Rent - Repl Cost 3,900 3,900 3,900 3,900
Internal Rent - Fuel 3,055 1,000 1,000 1,000
Internal Rent Genl Liability 717,330 717,330 717,330 7 17,330
Internal Rent Workers’ Comp 21,096 21,096 21,096 21,096
Internal Rent Unemployment 6 ,186 6 ,186 6 ,186 6,186
Taxes and Assessments 2 ,216 - - -
Subtotal Maintenance & Operations $ 2,512,292 $ 2,491,136 $ 2,128,759 $ 2,107,309
Fixed Assets
Office Furniture $ 17,819 $ 11,962 $ - $ -
Other Equipment 19,466 2,093 16,900 8 ,900
Subtotal Fixed Assets $ 37,286 $ 14,054 $ 16,900 $ 8,900
Total City Manager’s Office $ 8,902,755 $ 9,900,304 $ 9,613,229 $ 10,430,048
Proposed Budget for
Fiscal Year 2026-2027
94 City of Costa Mesa, California
City Attorney’sOffice
City Attorney’s
Office
City Attorney
Contracted City Attorney
Jones & Mayer
Assistant City Attorney (2)
Proposed Budget for
Fiscal Year 2026-2027
96 City of Costa Mesa, California
The City Attorney’s Office is classified as a General Government Support function. The City Attorney is a contracted
service with the legal firm of Jones & Mayer.
City Attorney — 12100
Legal Services – 50320
Provides legal counsel and advice during official meetings and study sessions of the City Council and various
commissions; serves as a legal advisor to City staff; prepares and reviews City ordinances, resolutions, contracts
and legal documents; represents the City in civil and criminal litigations; oversees the work of outside private
counsel when hired to assist in litigation; and coordinates/reviews claims filed against or for the City with Risk
Management. Legal costs associated with litigation are included in the Non-Departmental budget rather than the
City Attorney’s Office budget.
97City of Costa Mesa, California
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Budget Narrative
The Fiscal Year 2026-27 budget for the City Attorney’s Office is $1,157,411, an increase of $33,711, or 3.0% compared
to the adopted budget for Fiscal Year 2025-26. The increase is primarily attributed to the adjustment in costs due
to the Consumer Price Index in the agreement.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY ATTORNEY’S OFFICE BY FUNDING SOURCE
General Fund - 101 $ 9 77,061 $ 1,107,716 $ 1,123,700 $ 1 ,157,411
Total City Attorney’s Office $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY ATTORNEY’S OFFICE BY PROGRAM
ADMINISTRATION - 12100
General Legal Services - 50320
Maintenance and Operations $ 9 77,061 $ 1,107,716 $ 1,123,700 $ 1 ,157,411
Subtotal General Legal Services $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Emergency Services - 51040
Local Emergency Responses - 52100
TOTAL CITY ATTORNEY’S OFFICE
Maintenance and Operations $ 9 77,061 $ 1,107,716 $ 1,123,700 $ 1 ,157,411
Total City Attorney’s Office $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Proposed Budget for
Fiscal Year 2026-2027
98 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: ALL FUNDS
Maintenance and Operations
Legal 9 77,061 1 ,107,716 1,123,700 1,157,411
Subtotal Maintenance & Operations $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Total City Attorney’s Office $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
99City of Costa Mesa, California
cIty attorney’s
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From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
CITY ATTORNEY’S OFFICE BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations
Legal 9 77,061 1 ,107,716 1,123,700 1,157,411
Subtotal Maintenance & Operations $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Total City Attorney’s Office $ 977,061 $ 1,107,716 $ 1,123,700 $ 1,157,411
Proposed Budget for
Fiscal Year 2026-2027
100 City of Costa Mesa, California
FinanceDepartment
Finance
Department
Finance Department
Finance Administration
1.0 FTE- Finance Director
1.0 FTE- Assistant Finance Director
1.0 FTE- Executive Assistant
1.0 FTE - Financial Analyst
Budget
2.0 FTE - Senior Budget Analyst
1.00 FTE- Finance Manager
Purchasing
1.0 FTE - Finance Officer- Purchasing
2.0 FTE - Buyer
1.00 FTE- Budget and Purchasing Manager
1.0 FTE- Executive Assistant
Treasury
1.0 FTE - Finance Officer- Revenues
1.0 FTE - Accounting Specialist I
2.0 FTE - Accounting Specialist II
1.0 FTE - Financial Analyst
1.0 FTE- Business License Inspector
1.0 FTE - Permit Processing Specialist
Payroll
1.0 FTE - Finance Officer- Payroll (CON)
1.0 FTE - Payroll Coordinator
Accounting
1.0 FTE - Finance Officer- Accounting
1.0 FTE - Senior Accountant
1.0 FTE - Accountant
2.0 FTE - Accounting Specialist II
0.75 FTE- Part-Time
Proposed Budget for
Fiscal Year 2026-2027
102 City of Costa Mesa, California
The Finance Department is a General Government Support function. The Department has 26 full-time staff
members composed of four (4) management, four (4) Officers, sixteen (16) professional staff, and two (2) clerical
positions. The department is comprised of two divisions as follows:
■Finance Administration
■Financial Operations
Finance Administration — 13100
Administration – 50001
Provides the Department’s overall administrative direction and policy implementation; advises the City Manager,
City C ouncil, Finance and P ension Advisory C ommittee, a nd the Deferred C ompensation C ommittee; and p rovides
the overall coordination of the Department, including budgeting, accounting, payroll, purchasing, and treasury
functions.
Financial Operations — 13200
Financial Services – 50500
Provides financial, accounting, payroll, treasury, procurement and budgetary services for all departments of the
City. The Division is responsible for government-wide financial analysis, fund financial analysis, cash management,
investments, capital assets, debt administration, and financial reporting. The Division is also responsible for
monitoring the City’s investment portfolio; procures services, supplies, and equipment for City departments;
prepares and administers the City’s annual budget; provides accounting and budgeting to the Housing Authority,
the Public Financing Authority, the Financing Authority, and the Costa Mesa Foundation; maintains effective
internal control policies and procedures to safeguard the City’s assets and manage its resources; and conducts
fiscal analysis during labor negotiations.
Accounting
Maintains t he a ccounting a nd fi xed a ssets s ystems; p rovides a ccounts p ayable s ervices to d epartments, i ncluding
1099 reporting; reconciles monthly bank statements; coordinates all financial audits including the annual financial
audit and audits by all outside agencies; provides internal and external financial reports including publication of the
Annual Comprehensive Financial Report (ACFR); oversees the implementation of new accounting pronouncements
by the Governmental Accounting S tandards Board (GASB); coordinates State-mandated costs reimbursement
claim (SB 90); provides accounting for the Housing Authority, and the Costa Mesa Foundation.
Budget
Prepares and administers the City’s annual budget development process and prepares the annual budget for
adoption by City Council. The Budget Division also prepares and monitors expenditure and revenue projections;
prepares budget forecast and performance reports, including the quarterly and mid-year review; performs special
research projects or analysis as assigned by the Finance Director, City Manager, and/or City Council. The Budget
Division also participates in preparing labor cost estimates for labor negotiations, future budgets, and long-term
forecasting.
Payroll
Payroll division is managed by two full time staff, the payroll coordinator and payroll officer. Payroll plans, organizes,
coordinates, and supervises activities for bi-weekly payroll processing in compliance with Federal and State tax
law, and City labor contracts for each labor group accurately and timely. The division prepares monthly, quarterly
and annual reporting for Federal taxes, California Public Employee’s Retirement System (CalPERS), and California
Employment Development Department (EDD). In addition, Payroll prepares annual census data and prepares the
legally required W-2 forms that’s distributed to all city staff part-time and full-time City staff.
103City of Costa Mesa, California
fInance
departMent
Purchasing
The City of Costa Mesa Procurement staff is dedicated to the principles of competition, fairness, and transparency
in procurement. Our goal is to ensure that Costa Mesa taxpayers receive the best quality at the best price on
every purchase, supported by effective contract management and the use of digital tools such as PlanetBids to
promote open and competitive bidding. All expenditures are conducted in a manner that preserves the public trust.
Purchasing operates in compliance with federal, state, and local law and is strictly prohibited from taking any
actions that do not reflect the ideals of honor and integrity in the performance of its work.
Treasury
Monitors and safeguards the public funds of the City; Provides centralized cashiering and collections; performs
investment functions under direction of the Finance Director/City Treasurer; monitors accounting and collections
for all City revenues, including transient occupancy taxes; cannabis taxes; franchise taxes and lease revenues;
sidewalk sales, non-profit solicitations, and firework stands; coordinates the annual update of Schedule of User
and Regulatory Fees (Master Fee Schedule); administers the City’s business license programs; generates billings
for various receivables; reviews audits performed by outside consultants for cannabis tax, transient occupancy
tax, waste hauler franchises, Costa Mesa golf course and tennis center; prepares the Treasurer’s Report, Property
Tax Report, and Sales Tax Report.
Proposed Budget for
Fiscal Year 2026-2027
104 City of Costa Mesa, California
Fiscal Year 2025-2026 Accomplishments
■Maintained the City’s AA+ Lease Revenue Bond credit rating.
■Received the California Society of Municipal Finance Officers (CSMFO) Operating Budget Excellence Award
■Recipient of the Government Finance Officer Association’s (GFOA) Certificate of Recognition for Budget
Preparation for fiscal year ended June 30, 2025.
■ Implemented Governmental Accounting Standards Board (GASB) 101, a reporting standard for compensated
absences.
■Prepared the June 30, 2025 Annual Comprehensive Financial Report (ACFR), Single Audit Report, Financing
Authority Financial Statements, Housing Authority Financial Statements, Cities Financial Transactions Report
to the State Controller’s Office, and the Development Impact Fees Annual Report.
■ Exceeded City Council General Fund reserve policy of $55 million by $5 million for a year end of $60.9 million.
■ Continue to provide recommended updates to the Citywide Master Fee and Charges Schedule to FiPAC and
request for City Council consideration during the annual budget process.
■Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for fiscal year ended June
30, 2025.
■ Received the GFOA Distinguished Budget Presentation Award for fiscal year beginning July 1, 2025.
■ Successfully submitted a balanced FY 2025-26 budget to the City Council.
■ Successfully transitioned the W-2 printing and distribution process to Automatic Data Processing (ADP), Inc.
■Implemented payroll changes to reflect new requirements and compensation updates enacted through the One
Big Beautiful Bill Act (OBBBA).
■Ensured the continued processing of payroll accurately and on time, while maintaining compliance with all
federal and state-mandated reporting requirements.
■Provide financial reports that includes State Tax and Property Tax for City Council and FiPAC.
■Coordinated with legislative staff to identify external restricted revenue sources.
■Initiated the implementation of the City’s new Enterprise Resource Planning (ERP), a major modernization
initiative designed to replace multiple legacy platforms.
■ Per City Council direction, conduct a comprehensive review and analysis of both Business License Tax and
Hotel Tax (Transient Occupancy Tax) for consideration of a November 2026 ballot initiative.
■As per City Council direction, worked with FiPAC subcommittee to review the feasibility of two ballot measures.
■Continued to safeguard the City’s assets and invested available cash in accordance with the City’s adopted
investment policy, optimizing returns.
■Continue to work with Public Works and the Fire and Rescue Departments to secure funding for Fire Station 2.
105City of Costa Mesa, California
fInance
departMent
Fiscal Year 2026-2027 Goals
■Continue to provide excellent customer service for the City’s external customers in the Treasury Division
■As an internal general government support department, provide excellent customer service to internal
departments and increase interdepartmental collaboration.
■Present FY 2026-2027 Mid-Year Budget updates and adjustments to the City Council, as needed.
■Continue to prepare for annual financial statement audits and work with departments to ensure compliance.
■ Implement Government Accounting Standards Board (GASB) 104, ensuring compliant reporting of capital
assets.
■Continue to review cost recovery models across all departments.
■ Continue to audit the cannabis business tax receipts for Measures X and Q.
■Maintain ongoing audits of the hotel tax (transient occupancy tax) receipts.
■Continue the implementation of the City’s new Enterprise Resource Planning (ERP) system, a major modernization
initiative replacing multiple legacy platforms. This will include finalizing configuration of core financial and
procurement modules, and completing data conversion and validation.
■Receipt of two triple-combination pumping engines is anticipated in the fall of 2026.
■Initiate contract execution and purchase distribution through digital procurement, transitioning to a paperless
process.
■Potentially place ballot measures, in collaboration with the City Council, on the November 2026 elections.
Proposed Budget for
Fiscal Year 2026-2027
106 City of Costa Mesa, California
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1 Implementation of ERP financial software solutions to
improve reporting efficiences
;TRUE
2 Continue to evaluate and implement multi-year strategic
funding options of the Self Insurance Fund ;TRUE
3 Identify options for reducing the net pension liability and
net OPEB liability
;TRUE
4 Monitor Measure Q and X tax rate and fees. ;TRUE
5 Continue to provide quarterly financial reports to the City
Council and FiPAC
;TRUE
Goals and Objectives
The goals and objectives of the Finance Department were developed in alignment with the City Councils priorities.
107City of Costa Mesa, California
fInance
departMent
Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
Number of Waitwhile bookings of business licenses 1,605 1,573 1,500 1,500
Number of budget adjustments processed 54 85 72 75
Number of budget transfers 343 348 350 350
Number of business licenses issued or renewed 6,307 9,554 10,000 10,200
Number of business license renewal notices sent 11,560 7,536 8,000 8,200
Number of cash register transactions processed 6,898 6,805 7,000 8,000
Number of contracts issued 393 492 495 495
Number of form 1099s issued 223 230 245 290
Number of form W-2s issued 867 913 915 915
Number of journal entries prepared 966 665 700 700
Number of payroll issued 19,286 20,204 20,500 20,500
Number of purchase orders issued 1,760 1,316 1,400 1,400
Number of Vendor Payments issued 19,254 7599 8,000 8,500
Number of Accounts Receivable Invoices 1,033 1,318 1,600 1,800
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
Years received GFOA Distinguished Budget Award 23 24 25 26
Years received the ACFR Excellence in Financial Reporting Award 26 27 28 29
Years with Structurally Balanced Budget since 2019 5 6 7 8
Years with Positive Fiscal Year End Balance Results 5 6 7 8
Number of Years with Clean “Unmodified” Audit Results 5 6 7 8
Number of Years Maintain/Exceed General Fund Reserve Target of
$55 million since 2019 3 4 5 6
Customer Service Goal
Goal
Average response time to process business license requests
within 2 business days 95%
Proposed Budget for
Fiscal Year 2026-2027
108 City of Costa Mesa, California
Budget Narrative
The F iscal Year 2 026-27 b udget for t he F inance D epartment i s $6.1 m illion, a d ecrease o f $987,818, o r 14.0 p ercent
compared to the adopted budget for Fiscal Year 2025-26. While there are increases attributed to adjustments to
salaries and benefits as result of labor negotiations, the operating budget is temporarily being reduced to maintain
a balanced budget under current economic conditions.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 4,416,583 $ 5,057,429 $ 6,296,503 $ 5,933,378
Payroll Clearing - 120 500 - - -
Disaster Fund - 150 - 3,527 - -
Grants - State - 231 - - 750,000 -
IT Replacement Fund - 603 - - - 125,307
Total Finance Department $ 4,417,083 $ 5,060,956 $ 7,046,503 $ 6,058,685
Expense by Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY PROGRAM
ADMINISTRATION - 13100
Finance Administration - 50001
Salaries and Benefits $ 9 15,324 $ 1,213,194 $ 1,486,634 $ 1,531,976
Maintenance and Operations 97,648 151,778 426,360 406,360
Fixed Assets 22,860 - 7,900 7,900
Subtotal Finance Administration $ 1,035,832 $ 1,364,973 $ 1,920,894 $ 1,946,236
Emergency Services - 51040
Maintenance and Operations 4,331 - - -
Subtotal Emergency Services $ 4,331 $ - $ - $ -
FINANCIAL OPERATIONS - 13200
Financial Services - 50500(1)(2)
Salaries and Benefits $ 2,658,614 $ 3,223,536 $ 3,499,239 $ 3,636,858
Maintenance and Operations 696,730 451,827 846,970 4 46,191
Fixed Assets 16,621 17,094 7 79,400 29,400
Subtotal Financial Services $ 3,371,965 $ 3,692,456 $ 5,125,609 $ 4,112,449
109City of Costa Mesa, California
fInance
departMent
Expense by Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
TOTAL FINANCE DEPARTMENT
Salaries and Benefits $ 3,578,893 $ 4,440,258 $ 4,985,873 $ 5,168,834
Maintenance and Operations 7 98,710 603,605 1,273,330 852,551
Fixed Assets 39,480 17,094 7 87,300 3 7,300
Total Finance Department $ 4,417,083 $ 5,060,956 $ 7,046,503 $ 6,058,685
(1) As of Fiscal Year 2024-25, Financial Services consists of Accounting, Treasury, Budget and Purchasing.
(2) As of Fiscal Year 2024-25, Warehouse operations were transferred from the Finance Department to the Public Works Department.
Proposed Budget for
Fiscal Year 2026-2027
110 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 1,981,521 $ 2,515,951 $ 3 ,108,737 $ 3,201,303
Regular Salaries - Part-Time 171,712 281,934 73,492 73,492
Overtime 57,344 95,852 36,500 36,500
Accrual Payoff - Excess Max. - - 3,200 3,200
Vacation/Comp. Time Cash Out 18,635 28,013 20,600 20,600
Holiday Allowance 8,904 7,979 5,088 5,088
Separation Pay-Off 3 2,142 8,683 9,080 9,080
Other Compensation 32,247 30,471 37,567 28,074
Cafeteria Plan 3 91,997 488,482 594,248 594,248
Medicare 35,476 4 6,135 4 6,418 52,731
Retirement 835,991 9 23,124 1,034,683 1,127,818
Executive Prof Development 6,007 6,695 9,360 9,800
Auto Allowance 6 ,919 6,938 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,578,893 $ 4,440,258 $ 4,985,873 $ 5,168,834
Maintenance and Operations
Stationery and Office $ 2 0,819 $ 19,316 $ 14 ,300 $ 14 ,300
Multi-Media, Promos, Subscrpt. 2,625 543 1,300 1,300
Safety and Health 773 789 400 400
Legal Advertising/Filing Fees - - 6,000 6,000
Telephone/Radio/Communications 3,997 9,941 400 400
Business Meetings 3,781 3,549 - -
Mileage Reimbursement 61 239 200 200
Dues and Memberships 2,370 2,770 2,000 2,000
Professional Development 17,137 20,601 14 ,660 14,660
Office Equipment 5,804 8 ,114 3,700 3,700
Consulting 164,690 123,709 277,500 257,500
Legal 1,288 8,694 10,000 10,000
Financial & Information Svcs. 489,524 326,398 838,750 437,971
Sanitation 480 520 800 800
External Rent 2,069 1,893 - -
Internal Rent Central Services 4,321 4,362 20,000 20,000
Internal Rent Postage 11,781 9,009 20,460 20,460
Internal Rent - Fuel - 300 - -
Internal Rent Genl Liability 25,990 25,990 25,990 25,990
Internal Rent Workers’ Comp 34,090 34,090 34,090 34,090
Internal Rent Unemployment 2,780 2,780 2,780 2,780
Emergency Protective Measure 4,331 - - -
Subtotal Maintenance & Operations $ 798,710 $ 603,605 $ 1,273,330 $ 852,551
111City of Costa Mesa, California
fInance
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: ALL FUNDS
Fixed Assets
Office Furniture $ 22,860 $ - $ 2 ,900 $ 2 ,900
Other Equipment 16,621 17,094 34,400 34,400
Subtotal Fixed Assets $ 39,480 $ 17,094 $ 37,300 $ 37,300
Transfers Out
Transfers Out - - 750,000 -
Subtotal Transfers Out - - 750,000 -
Total Finance Department $ 4,417,083 $ 5,060,956 $ 7,046,503 $ 6,058,685
Proposed Budget for
Fiscal Year 2026-2027
112 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 1,981,521 $ 2 ,513,117 $ 3 ,108,737 $ 3 ,102,844
Regular Salaries - Part-Time 171,712 2 81,504 73,492 73,492
Overtime 57,344 95,852 36,500 36,500
Accrual Payoff - Excess Max. - - 3,200 3,200
Vacation/Comp. Time Cash Out 18,635 28,013 20,600 20,600
Holiday Allowance 8,904 7,979 5,088 5,088
Separation Pay-Off 3 2,142 8,683 9,080 9,080
Other Compensation 32,247 30,471 37,567 2 7,582
Cafeteria Plan 3 91,997 488,482 594,248 594,248
Medicare 35,476 4 6,135 4 6,418 51,296
Retirement 835,991 922,861 1,034,683 1,102,897
Executive Prof Development 6,007 6,695 9,360 9,800
Auto Allowance 6 ,919 6,938 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 3,578,893 $ 4,436,730 $ 4,985,873 $ 5,043,527
Maintenance and Operations
Stationery and Office $ 2 0,819 $ 19,316 $ 14 ,300 $ 14 ,300
Multi-Media, Promos, Subscrpt. 2,625 543 1,300 1,300
Safety and Health 773 789 400 400
Legal Advertising/Filing Fees - - 6,000 6,000
Telephone/Radio/Communications 3,997 9,941 400 400
Business Meetings 3,781 3,549 - -
Mileage Reimbursement 61 239 200 200
Dues and Memberships 2,370 2,770 2,000 2,000
Professional Development 17,137 20,601 14 ,660 14,660
Office Equipment 5,804 8 ,114 3,700 3,700
Consulting 164,690 123,709 277,500 257,500
Legal 1,288 8,694 10,000 10,000
Financial & Information Svcs. 489,024 326,398 838,750 437,971
Sanitation 480 520 800 800
External Rent 2,069 1,893 - -
Internal Rent Central Services 4,321 4,362 20,000 20,000
Internal Rent Postage 11,781 9,009 20,460 20,460
Internal Rent - Fuel - 300 - -
Internal Rent Genl Liability 25,990 25,990 25,990 25,990
Internal Rent Workers’ Comp 34,090 34,090 34,090 34,090
Internal Rent Unemployment 2,780 2,780 2,780 2,780
Emergency Protective Measure 4,331 - - -
Subtotal Maintenance & Operations $ 798,210 $ 603,605 $ 1,273,330 $ 852,551
113City of Costa Mesa, California
fInance
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FINANCE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Fixed Assets
Office Furniture $ 22,860 $ - $ 2 ,900 $ 2 ,900
Other Equipment 16,621 17,094 34,400 34,400
Subtotal Fixed Assets $ 39,480 $ 17,094 $ 37,300 $ 37,300
Total Finance Department $ 4,416,583 $ 5,057,429 $ 6,296,503 $ 5,933,378
Proposed Budget for
Fiscal Year 2026-2027
114 City of Costa Mesa, California
Parks and Community Services Department
Parks and Community
Services Department
Parks and Community Services Department
Parks and Community Services Administration
1.0 FTE - Parks and Community Services Director
1.0 FTE - Recreation Manager
2.0 FTE - Senior Recreation Supervisor
1.0 FTE - Senior Management Analyst
1.0 FTE - Executive Assistant
Fairview Park
1.0 FTE - Fairview Park Administrator
1.0 FTE - Fairview Park Senior Maintenance Technician
1.0 FTE- Recreation Specialist
0.25 FTE - Part-time
Recreation
3.0 FTE - Recreation Supervisor
4.0 FTE - Recreation Coordinator
1.0 FTE - Office Specialist II
7.0 FTE - Recreation Specialist
1.0 FTE - Community Outreach Worker
62.32 FTE - Part- Time
1.0 FTE - Arts Specialist
Arts and Culture
Proposed Budget for
Fiscal Year 2026-2027
116 City of Costa Mesa, California
The Parks and Community Services Department provides the citizens of Costa Mesa with a variety of high-quality
recreation facilities, programs, and services. These facilities include the Balearic Community Center, the Downtown
Aquatic and Recreation Centers, the Norma Hertzog Community Center, the Costa Mesa Senior Center, and the
Jack Hammett Sports Complex. The Department allocates and monitors athletic field use and oversees public
usage of park facilities. It is also responsible for the management and maintenance of Fairview Park. In terms of
programs, the Department provides a large offering of youth, teen, and adult recreation programs and classes,
as well as Citywide special events. The Department also manages the operating agreements for the Balearic
Community Center, the Costa Mesa Country Club, and the Costa Mesa Tennis Center, and oversees long-term
use agreements with the Boys and Girls Club of Orange County, the Child’s Pace program, and the Orange County
Model Engineers.
The department is budgeted for 26 full-time and 62.57 part-time employees.
Parks and Community Services — 14300
Fairview Park – 20115
Fairview Park is the City’s largest park, hosting 195 acres of open space natural area and 13 acres of manicured
landscape for a total of 208 acres. Within the 195 acres of open space, there are two Native American Nationally
Registered Historic Sites and five different habitat ecosystems that are home to many rare and endangered plant
and animal species. The park acts as a regional gateway to the Santa Ana River Trail and adjacent Talbert Regional
Park, offering users multiple passive recreational opportunities including picnicking and wildlife viewing, along
with miles of trails for walking, bicycling, and public enjoyment of nature.
Downtown Recreation Center (DRC) – 40121
The Downtown Recreation Center (DRC), located at 1860 Anaheim Avenue, includes a gymnasium, two multi-
purpose rooms, and a kitchen. The facility provides a variety of programs both free and fee-based, including free
drop-in youth basketball, adult drop-in basketball, volleyball and pickleball, recreational adult basketball leagues,
and free youth basketball and volleyball leagues. The gym is also available for rentals and has been used for karate
tournaments and volleyball clinics.
The DRC kitchen, office, and a classroom are designated for the Childs-Pace Inc. program, a government
subsidized pre-school and daycare for low-income families. The second multi-purpose room is used for meetings
and moderately sized contract classes including guitar lessons, CPR classes, dance, gymnastics, aerobics, and
martial arts. During the school year, a free Teen Center is offered to teens (grades 7-12). During the summer, a free
nine-week summer program is offered for children (grades 1-6).
Balearic Community Center (BCC) – 40122
The Balearic Community Center (BCC), located at 1975 Balearic Dr., provides office space for program staff and
includes a rental room available for meetings and receptions. The Summer R.O.C.K.S Program, Holiday and
Summer Day Camps, and the City’s Early Childhood Program, known as L.E.A.P, are offered at BCC. Adjacent to
the community center is a fenced playground with play equipment, a sandlot park playground, multiple basketball
and pickleball courts, and a large athletic field, the use of which is permitted by the City.
Norma Hertzog Community Center (NHCC) – 40123
The Norma Hertzog Community Center (NHCC) is located at 1845 Park Avenue. This newly renovated facility
offers a contemporary, community meeting space that can be set up in classroom or banquet style and also
features a kitchen and beautiful outdoor patio. The NHCC is available for rentals such as community events,
educational meetings and classes, weddings, quinceañeras, anniversaries, and contract classes for Community
groups, local businesses, non-profit organizations, schools, colleges, and private parties.
117City of Costa Mesa, California
parks and coMMunIty
servIces departMent
Downtown Aquatic Center (DAC) / Aquatics – 40212
The Downtown Aquatic Center, located at 1860 Anaheim Avenue, operates a 25-yard swimming pool and provides
year-round aquatics programming for both youth and adults. Programs include adult and youth swim instruction
for beginner to advanced swimmers, aqua aerobics, summer youth aquatics camp, junior lifeguard preparation
classes, and a swim instructor aid program for advanced youth swimmers. The aquatics program also offers
seasonal family open swim as well as year-round drop-in and adult lap swimming.
Tennis – 40213
The Costa Mesa Tennis Center, located at TeWinkle Park, 880 Junipero Drive, is currently managed by an
independent operator. The Center features 12 lighted courts that are open seven days a week, and a pro shop with
professional tennis staff to assist the public. Programs include lessons, tournaments, leagues, and open play for
the entire community.
Adult Sports - Basketball, Softball – 40214 & 40215
The Department offers year-round adult recreational basketball leagues and oversees a contract with Major
League Softball to run adult softball leagues. Adult softball leagues are offered Sunday through Friday throughout
the year for men’s, women’s, and co-ed teams at the TeWinkle Park Athletic Complex, creating recreational tailored
to older adults.
Fields / Ambassadors – 40216
The Department coordinates all athletic field reservations for both City and Newport Mesa Unified School
District (NMUSD) athletic fields in accordance with the Joint Use Agreement. Fields are used by the City and
community organizations for soccer, tackle and flag football, rugby, baseball, softball, and other field sports. Field
ambassadors monitor field use, regulate the use of lights (both portable and permanent), and open/close the
fields. Field ambassadors regularly audit field users to confirm local residency within each organization, as well as
assist in resolving field disputes in accordance with the Field Use and Allocation Policy.
Ambassadors also assist the Police Department and Park Rangers in monitoring parks and facilities, including all
Lion’s Park facilities and Fairview Park, to ensure that park visitors are not trespassing in protected and closed
areas. Other ambassador duties include assistance at a variety of department special events that take place
throughout the year.
Youth Sports – 40218
The Department hosts a variety of youth sports activities, including pickleball, basketball, pep squad, volleyball,
running, and general fitness. The pickleball program offers eight (8) weeks of clinic-based instruction from
September through November. The basketball and pep squad programs include eight (8) weeks of clinic-based
instruction from January through March, concluding with game play and a halftime performance. The volleyball
program provides eight (8) weeks of clinic-based instruction from March through May. The running program
consists of eight (8) weeks of practices at local parks, preparing for an end-of-season run.
Senior Center – 40231 & Senior Mobility – 40251
The Department contracts with various independent contractors to offer fee-based classes that provide quarterly
recreational, social, enrichment, arts, adaptive, and sports activities for adults and youth at City facilities, parks,
and local business establishments.
Camp Costa Mesa - Day Camp – 40232
Camp Costa Mesa is a nine-week, fee-based summer Day Camp program held at Estancia Park. This camp is
designed for children entering grades 1-6 in the upcoming school year. There are also one- to two-week camps
during Winter Recess, Presidents’ Week, and Spring Break, all held at the Balearic Community Center. In addition,
one-day camps are offered at the Balearic Community Center during the school year that coincide with NMUSD
non-student day closures. Day Camps may include on-site entertainment, games, sports, arts and crafts, drama,
songs, skits, educational and historical classes, character-building activities, and excursions that emphasize an
active and healthy lifestyle.
Proposed Budget for
Fiscal Year 2026-2027
118 City of Costa Mesa, California
Playgrounds Program (R.O.C.K.S) – 40233
The Recreation on Campus for Kids (R.O.C.K.S) Program provides a fee-based afterschool program for children
in grades K-6 at select NMUSD elementary schools throughout the school year. The program also offers free
summer activities for resident children entering grades 1-6 for multiple weeks at two (2) locations. This program
focuses on four areas: education, fitness, recreation, and enrichment in a structured environment.
Teen Programs – 40236
The Department’s Teen Programs provide free afterschool activities for teens in grades 7-12 at two (2) locations:
TeWinkle Middle School and the Downtown Recreation Center. This program offers games, sports, arts and crafts,
and special themed socials throughout the school year. Teen Spring and Summer Camps are fee-based seasonal
camps that offer games, sports, arts and crafts, and excursions that emphasize an active and healthy lifestyle.
The Teen Program also hosts four seasonal special events which are open to all teenagers 13 – 17 years of age.
Early Childhood (L.E.A.P) Program – 40241
The Department’s recreational, fee-based Early Childhood Program, known as L.E.A.P. (Learn, Explore, Play),
serves children ages 3-5 years and encourages a positive, social learning experience through the implementation
of recreation activities that include directed play, games, arts and crafts, and music. This program is designed
to prepare children for entrance into kindergarten. A special six-week summer camp component, Camp Mini
Explorers, allows participants to continue growing during the summer months.
Adult and Youth Instructional Classes – 40242 & 40243
The Department contracts with various independent contractors to offer fee-based classes that provide quarterly
recreational, social, enrichment, arts, adaptive, and sports activities for adults and youth at City facilities, parks,
and local business establishments.
Concerts- 40237 & Special Recreation Events –40244
The Department hosts a variety of Special Events throughout the year, often with partners in the community. These
events include the Scarecrow Festival, Concerts in the Park, Movies in the Park, a Spring Fest, Snoopy House, and
Independence Day Celebration. These events provide family-friendly fun and recreational opportunities for all
Costa Mesa residents. In addition, the Department assists with the Lion’s Club Fish Fry Event, as well as other
privately hosted community events.
Mobile Recreation – 40245
The Department hosts a Mobile Recreation Program that provides enrichment opportunities through both
structured and unstructured recreational and educational activities within the community with insufficient access
to, or financial constraints to, City programs and/or parks. The Mobile Recreation Program consists of a van-
sized vehicle stocked with athletic equipment, art supplies, games, puzzles, books, music, tables, and chairs. This
program also serves as an entertainment and marketing venue at City special events.
Bark Park – 40248
The Bark Park provides a social, off-leash, open-play environment for dog owners and their dog(s). There are
separate areas for small and large dogs. The Bark Park Program includes staffing for maintenance, classes,
workshops, and partnerships with community organizations.
Community Gardens – 40249
The Department has two Community Gardens that provide gardening opportunities to Costa Mesa residents. The
two gardens are the Del Mar Community Garden, located at 170 Del Mar Street, which has more than 50 plots and
the Hamilton Community Garden, located at 523 Hamilton Street, which has 42 plots. Each garden plot is leased
annually for the purpose of growing vegetables, flowers, fruits and plants.
119City of Costa Mesa, California
parks and coMMunIty
servIces departMent
Arts and Culture (Master Plan and Commission) - 40252
In 2021, the City Council unanimously approved the City’s Arts and Culture Master Plan. This initiative signaled
the Council’s belief that the time had come to appraise the value of the City’s cultural resources, to identify
what strengths and weaknesses those who live, work or visit here feel exist in the local cultural landscape, and
to envision ways that the City can support and advance arts and culture in Costa Mesa. The Arts and Culture
Master Plan results from the compilation and synthesis of significant community input and includes the following
programs and events: Art Crawl, Arts Grant program, ARTventure Juried Art Exhibition, exhibition spaces, Free
Park Performances, Free at Segerstrom Center Campus, Poet Laureate program, Utility Box Art program, and
public art.
The Arts Commission, established through a Master Plan, provides recommendations to the City Council and
various City departments in areas related to Arts. The Commission’s general objectives are to ensure that the City
of Costa Mesa is a place where Arts and Culture can promote civic pride and enrich the daily lives of the Costa
Mesa community. The Commission is a seven-member advisory board appointed by City Council.
Administration – 50001
The Department’s Administrative staff is based in City Hall and oversees the administration of park reservations,
special event permits, model glider permits, film permits, and registration for recreation classes, programs, and
activities. The administrative staff also are responsible for the development and publication of the recreation
magazine, The Spotlight. They provide staff support to the Parks and Community Services Commission, the Arts
Commission, the Cultural Arts Committee, the Fairview Park Steering Committee, the Historical Preservation
Committee, as well as the Costa Mesa Foundation.
Parks and Community Services Commission - 50125
The Parks and Community Services Commission provides recommendations to the City Council and various City
departments in areas related to parks, recreation, and community services programs. The Commission is a seven-
member advisory board appointed by the City Council.
Fairview Park Steering Committee – 50145
The Fairview Park Steering Committee provides advice and recommendations to the City Council regarding the
implementation of the Fairview Park Master Plan, the impacts of Measure AA on Capital Improvement Program
projects, rehabilitation, maintenance, and activities, and recommends approval of grant applications, partnerships,
and volunteer activities for the maintenance and implementation of the Fairview Park Master Plan.
Proposed Budget for
Fiscal Year 2026-2027
120 City of Costa Mesa, California
Fiscal Year 2025-2026 Accomplishments
■Presented the draft Fairview Park Master Plan Update to City Council, advancing long-term planning for park
restoration, preservation, and community use of one of the City’s most significant natural assets.
■Initiated the design and implementation phases for Fairview Park mesa restoration and cultural resource
preservation, reinforcing the City’s commitment to environmental stewardship and historic conservation.
■Maintained ongoing monthly communication in partnership with the Golf Course operator, ensuring operational
continuity.
■Successfully launched a new sponsorship program, generating supplemental revenue to enhance and sustain
community events.
■Expanded pickleball opportunities through the addition and enhancement of public courts, responding to
growing community demand.
■Secured and incorporated new grant funding for the Senior Transportation Program, supporting mobility and
access for seniors in the Costa Mesa community.
■Implemented the final year of the Arts and Culture Master Plan, including public art initiatives that enriched civic
spaces and community identity.
■Continued to deliver innovative and engaging creative programming to increase participation in instructional
classes such as foreign languages and karate training for competition.
■Advanced Fairview Park restoration efforts through hands-on, public volunteer opportunities, fostering
community stewardship and environmental awareness
Fiscal Year 2026-2027 Goals
■Take initial steps to implement the Fairview Park Master Plan, focusing on priority projects that balance
environmental preservation, public access, and educational opportunities.
■Create and implement a more sustainable Senior Transportation Program.
■Continue to improve and strengthen collaborative partnerships with the Newport-Mesa Unified School District
to maximize shared-use facilities, joint programming, and community benefit.
■Collaborate with Public Works to finalize and implement parks and facilities assessment initiatives, supporting
data-driven maintenance, capital planning, and long-term infrastructure sustainability.
■Continue to support and expand creative opportunities for both passive and active recreation across parks and
open spaces, ensuring residents of all ages and interests can connect with nature, wellness, and play.
■Broaden adaptive recreation and program services to serve participants with a wide range of abilities, fostering
inclusive experiences that promote independence, confidence, and community connection.
■Continue Fairview Park restoration efforts by engaging the community through hands-on volunteer opportunities
that support habitat restoration, environmental education, and long-term ecological sustainability.
■Continue to provide free or low-cost recreational, cultural, and educational programs for under-represented and
underserved populations, ensuring equitable access to City services throughout the Costa Mesa community.
121City of Costa Mesa, California
parks and coMMunIty
servIces departMent
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1 Fairview Park Master Plan – Provide an update
to the City Council regarding the draft plan.
;TRUE
2 Fairview Park – Begin design process for mesa
restoration & cultural resource preservation. ;TRUE
3
Fairview Park – Select a consultant for scope
and design of pump station & wetlands
recirculation system.
;TRUE
4
Work with NMUSD to determine level of security
required for recently opened school fields
moving forward.
;TRUE
5 Conduct ongoing communication and facility
management with the Golf Course operator.
;TRUE
6 Conduct a Citywide Parks Facilities Assessment
for approximately 30 City parks. ;TRUE ;TRUE
7
Provide proactive communication internally and
to the public to improve response times for all
calls, emails, and inquiries.
;TRUE
Goals and Objectives
The goals and objectives of the Parks and Community Services Department were developed in alignment with the
City Council’s priorities.
Proposed Budget for
Fiscal Year 2026-2027
122 City of Costa Mesa, California
Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actuals Estimated Estimated
Number of recreation program enrollments 16,806 14,460 16,000 15,000
Number of park permits issued 550 642 550 550
Number of permits processed via TESSA 52 92 50 70
Number of hours permitted on athletic fields (all user groups)38,115*90,000 75,000 75,000
Total number of participants served in sports leagues 247,371*335,000 375,000 300,000
Number of classes offered 556 463 500 500
Number of youth served in free city programs 3,035 2,903 3,500 3,000
Number of youth served in after-school programs (ages 7-12)1,229 1,328 1,200 1,200
Number of rides provided to seniors through transportation
programs 17,640 24 20,000 20,000
Number of meals provided to seniors 46,965 44,181 45,000 45,000
Number of utility box art projects completed 13 12 12 12
Number of swim lessons taught 247 328 400 300
Square yardage of non-native plant removal and habitat
enhancement at Fairview Park 8,000 8,000 8,000 8,000
Fairview Park restoration volunteer service hours 800 1,200 800 1,500
Number of facility reservations processed 3,126 3,058 3,000 3,000
Number of attendees at City special events 35,000 38,000 35,000 35,000
*Due to increased inclement weather, fields were closed.
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
Percent increase of after school program enrollment N/A 140%*50%25%
Percentage of classes offered that were completed 89.50%90%90%90%
Retention of participants in adult sports leagues 55%40%50%55%
Percent of “Excellent”/ “Good” ratings for LEAP (preschool)
program 92%100%90%90%
Percent of “Excellent”/ “Good” ratings for ROCKS (K-6)
program 80%81%85%90%
Average ArtVenture rating 4.1/5 4.5/5 4.7/5 4.8/5
*Due to making capacity unlimited
Customer Service Goal
Goal
Average response time to customer email inquiries by 48
hours (72 hours if on weekends)95%
123City of Costa Mesa, California
parks and coMMunIty
servIces departMent
Budget Narrative
The Fiscal Year 2026-27 budget for the Parks and Community Services Department is $10.3 million, an increase
of $440,927, or 4.5 percent compared to the adopted budget for Fiscal Year 2025-26. F Y 2026-27 funded the Arts
& Cultural Master Plan in the 130-Arts & Cultural Master Plan Fund with a total budget of $242,200. This fund is
supported by Measure Q Cannabis Tax of 0.5 percent.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 9,753,352 $ 10,408,468 $ 9 ,101,831 $ 9 ,717,548
Arts and Culture Master Plan - 130 318,006 364,465 416,990 242,200
Disaster Fund - 150 - 656 - -
Park Development Fees Fund - 208 344,382 3 39,410 346,805 346,805
Senior Transportation - 241 - 65,660 - -
Total Parks and Community Services Department $ 10,415,740 $ 11,178,658 $ 9,865,626 $ 10,306,553
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY PROGRAM
PARKS AND COMMUNITY SERVICES - 14300
Parks and Community Services Administration - 50001
Salaries and Benefits $ 1,653,332 $ 1,842,620 $ 1,471,405 $ 1,872,675
Maintenance and Operations 6 32,766 4 42,113 386,293 386,293
Fixed Assets 3,913 - 2,000 2,000
Subtotal Parks and Comm. Svs. Admin.$ 2,290,011 $ 2,284,732 $ 1,859,698 $ 2,260,968
Fairview Park - 20115
Salaries and Benefits $ 403,794 $ 5 39,155 $ 5 01,900 $ 530,346
Maintenance and Operations 399,028 388,371 400,805 400,805
Fixed Assets 6,736 2,350 - -
Subtotal Fairview Park $ 809,558 $ 929,876 $ 902,705 $ 931,151
Network for Homeless Solutions - 20605
Salaries and Benefits $ 1,315 $ - $ - $ -
Subtotal Network for Homeless Solutions $ 1,315 $ - $ - $ -
Downtown Recreation Center - 40121
Salaries and Benefits $ 169,249 $ 171,308 $ 10 2,105 $ 105,611
Maintenance and Operations 117,736 127,289 8 7,170 92,080
Subtotal Downtown Recreation Center $ 286,985 $ 298,597 $ 189,275 $ 197,691
Balearic Community Center - 40122
Salaries and Benefits $ 51,121 $ 53,632 $ 45,298 $ 4 7,922
Maintenance and Operations 171,452 6 2,817 13 3,165 163,944
Fixed Assets - - 800 800
Subtotal Balearic Community Center $ 222,573 $ 116,449 $ 179,263 $ 212,666
Proposed Budget for
Fiscal Year 2026-2027
124 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Norma Hertzog Community Center - 40123
Salaries and Benefits $ 435,336 $ 508,439 $ 4 48,834 $ 475,398
Maintenance and Operations 323,092 349,180 350,453 3 52,161
Subtotal Norma Hertzog Community Center $ 758,428 $ 857,619 $ 799,287 $ 827,559
Aquatics - 40212
Salaries and Benefits $ 522,671 $ 6 20,193 $ 4 92,611 $ 516,671
Maintenance and Operations 14 ,395 16,087 13,660 13,660
Subtotal Aquatics $ 537,066 $ 636,280 $ 506,271 $ 530,331
Tennis - 40213
Maintenance and Operations 40,868 23,458 34,600 34,600
Subtotal Tennis $ 40,868 $ 23,458 $ 34,600 $ 34,600
Adult Sports Basketball - 40214
Salaries and Benefits $ 66,723 $ 76,929 $ 60,983 $ 63,647
Maintenance and Operations 16,398 16,858 9,325 -
Subtotal Adult Sports Basketball $ 83,121 $ 93,788 $ 70,308 $ 63,647
Adult Sports Softball - 40215
Salaries and Benefits $ 21,872 $ 24,602 $ 2 2,811 $ 2 4,142
Subtotal Adult Sports Softball $ 21,872 $ 24,602 $ 22,811 $ 24,142
Fields/Field Ambassadors - 40216
Salaries and Benefits $ 5 18,926 $ 500,290 $ 263,838 $ 275,485
Maintenance and Operations 257,346 263,096 4 05,735 4 34,723
Subtotal Fields/Field Ambassadors $ 776,272 $ 763,386 $ 669,573 $ 710,208
Youth Sports - 40218
Salaries and Benefits $ 152,127 $ 129,290 $ 165,549 $ 173,150
Maintenance and Operations 8,903 9,959 10 ,900 10 ,900
Subtotal Youth Sports $ 161,031 $ 139,249 $ 176,449 $ 184,050
Adult Sports Futsal - 40222
Maintenance and Operations - - 500 500
Subtotal Adult Sports Futsal $ - $ - $ 500 $ 500
Senior Center - 40231
Salaries and Benefits $ 775,304 $ 988,427 $ 916,822 $ 964,335
Maintenance and Operations 3 61,726 323,579 596,114 558,897
Fixed Assets 5,999 - 1,000 1,000
Subtotal Senior Center $ 1,143,029 $ 1,312,007 $ 1,513,936 $ 1,524,232
Day Camp - 40232
Salaries and Benefits $ 159,126 $ 194,888 $ 10 0,893 $ 107,333
Maintenance and Operations 105,858 8 4,109 83,400 83,400
Subtotal Day Camp $ 264,984 $ 278,997 $ 184,293 $ 190,733
125City of Costa Mesa, California
parks and coMMunIty
servIces departMent
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
R.O.CK.S (Playgrounds) - 40233
Salaries and Benefits $ 1,235,441 $ 1,226,582 $ 1,164,296 $ 1,208,927
Maintenance and Operations 20,782 22,958 30,900 30,900
Subtotal R.O.C.K.S (Playgrounds)$ 1,256,223 $ 1,249,539 $ 1,195,196 $ 1,239,827
Teen Programs - 40236
Salaries and Benefits $ 234,084 $ 261,135 $ 161,151 $ 168,600
Maintenance and Operations 24,203 57,020 6 6,150 66,150
Subtotal Teen Programs $ 258,286 $ 318,154 $ 227,301 $ 234,750
Concerts - 40237
Maintenance and Operations 1,882 1,812 10,000 10,000
Subtotal Concerts $ 1,882 $ 1,812 $ 10,000 $ 10,000
Early Childhood - 40241
Salaries and Benefits $ 285,209 $ 351,380 $ 3 97,327 $ 418,515
Maintenance and Operations 8,394 8,563 9,050 9,050
Subtotal Early Childhood $ 293,603 $ 359,942 $ 406,377 $ 427,565
Adult Instructional Classes - 40242
Salaries and Benefits $ - $ 153 $ 188 $ 188
Maintenance and Operations 22,939 21,516 50,000 50,000
Subtotal Adult Instructional Classes $ 22,939 $ 21,669 $ 50,188 $ 50,188
Youth Instructional Classes - 40243
Maintenance and Operations 192,821 190,141 232,300 186,620
Subtotal Youth Instructional Classes $ 192,821 $ 190,141 $ 232,300 $ 186,620
Special Recreation Events - 40244
Salaries and Benefits $ 4 6,763 $ 90,561 $ - $ -
Maintenance and Operations 159,399 188,251 45,200 45,200
Subtotal Special Recreation Events $ 206,162 $ 278,812 $ 45,200 $ 45,200
Mobile Recreation - 40245
Salaries and Benefits $ 6 7,106 $ 107,276 $ 34,099 $ 3 7,157
Maintenance and Operations 3 ,106 2,228 3,475 3,475
Subtotal Mobile Recreation $ 70,212 $ 109,504 $ 37,574 $ 40,632
Bark Park - 40248
Salaries and Benefits $ 12,984 $ 13 ,763 $ 2 5,104 $ 26,301
Maintenance and Operations 503 326 1,600 1,600
Subtotal Bark Park $ 13,488 $ 14,089 $ 26,704 $ 27,901
Community Gardens - 40249
Salaries and Benefits $ 36,701 $ 4 3,995 $ 19,594 $ 20,271
Maintenance and Operations 4,661 5,034 3,600 3,600
Subtotal Community Gardens $ 41,362 $ 49,029 $ 23,194 $ 23,871
Proposed Budget for
Fiscal Year 2026-2027
126 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Animal Care Services - 40250
Salaries and Benefits $ 5,572 $ - $ - $ -
Subtotal Animal Care Services $ 5,572 $ - $ - $ -
Senior Mobility Program - 40251
Salaries and Benefits $ 24,687 $ - $ 19,883 $ 20,570
Maintenance and Operations 2 47,845 3 18,740 2,800 2,800
Subtotal Senior Mobility Program $ 272,532 $ 318,740 $ 22,683 $ 23,370
Arts and Culture Master Plan - 40252
Salaries and Benefits $ 175,213 $ 182,567 $ 179,690 $ 3 0,150
Maintenance and Operations 142,794 181,898 2 37,300 212,050
Subtotal Arts and Culture Master Plan $ 318,006 $ 364,465 $ 416,990 $ 242,200
Save Our Youth - 40255
Maintenance and Operations 38,584 42,000 42,000 42,000
Subtotal Save Our Youth $ 38,584 $ 42,000 $ 42,000 $ 42,000
Parks, Arts and Community Services Commission - 50125
Maintenance and Operations 8,600 8,142 7,950 7,950
Subtotal Parks, Arts and Comm. Svs. Comm.$ 8,600 $ 8,142 $ 7,950 $ 7,950
Cultural Arts Committee - 50190
Maintenance and Operations 13,159 10 ,849 13,000 12,000
Subtotal Cultural Arts Committee $ 13,159 $ 10,849 $ 13,000 $ 12,000
Emergency Services - 51040
Maintenance and Operations - 1,391 - -
Subtotal Emergency Services $ - $ 1,391 $ - $ -
TOTAL PARKS AND COMMUNITY SERVICES DEPARTMENT
Salaries and Benefits $ 7,058,462 $ 7,927,841 $ 6,594,381 $ 7,087,395
Maintenance and Operations 3,340,631 3,248,467 3 ,267,445 3,215,358
Fixed Assets 16,647 2,350 3,800 3,800
Total Parks and Community Services Department $ 10,415,740 $ 11,178,658 $ 9,865,626 $ 10,306,553
127City of Costa Mesa, California
parks and coMMunIty
servIces departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ (298,366) $ -
Regular Salaries - Non-Sworn 2,373,621 2,585,373 2,598,453 2,630,878
Regular Salaries - Part-Time 2,974,256 3,334,536 2,564,558 2,643,879
Overtime 99,000 117,897 16,340 16,340
Vacation/Comp. Time Cash Out 8 ,218 24,495 3,760 3 ,760
Holiday Allowance 5,730 11,580 1,802 1,802
Separation Pay-Off 2 2,165 2 ,172 940 940
Other Compensation 19,199 34,369 35,933 39,342
Cafeteria Plan 500,230 5 47,900 5 41,296 5 71,377
Medicare 82,797 91,129 75,288 94,528
Retirement 9 67,710 1,169,511 1,042,077 1,072,249
Executive Prof Development 3,129 1,940 5,400 5,400
Auto Allowance 2,407 6,938 6,900 6 ,900
Subtotal Salaries & Benefits $ 7,058,462 $ 7,927,841 $ 6,594,381 $ 7,087,395
Maintenance and Operations
Stationery and Office $ 2 1,314 $ 18,727 $ 22,150 $ 22,150
Multi-Media, Promos, Subscrpt. 300,157 292,208 201,650 105,456
Small Tools and Equipment 264,763 44,804 68,555 68,430
Uniforms and Clothing 23,230 17,818 26,700 25,700
Safety and Health 14 ,091 9,968 16,250 16,250
Maintenance and Construction 12,205 22,208 15,600 15,600
Electricity - Buildings & Fac. 14 6,277 155,736 94,570 94,570
Electricity - Power 34,010 15,460 26,600 26,600
Gas 23,651 24,366 20,400 20,400
Water - Domestic 13,345 18,405 18,100 18,100
Janitorial and Housekeeping 144,176 151,470 158,630 158,630
Telephone/Radio/Communications 25,448 23,236 20,900 20,900
Business Meetings 5,427 10,620 200 200
Mileage Reimbursement 9 180 600 600
Dues and Memberships 4,298 3,952 4,490 4,490
Board Member Fees 17,000 16,200 16,100 15,206
Professional Development 20,193 30,717 16,025 16,025
Landscaping and Sprinklers 58,505 5 1,180 50,000 50,000
Office Furniture - - 2,000 2,000
Office Equipment 7,393 6,789 4,350 4,350
Other Equipment 31,881 2 7,706 22,370 22,370
Consulting 672,344 797,704 720,088 7 19,822
Medical and Health Inspection 475 850 700 700
Proposed Budget for
Fiscal Year 2026-2027
128 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
Recreation 433,038 4 77,614 645,620 6 22,374
Principal Payments 78,938 82,490 - -
Interest Payments 3,552 1,814 - -
External Rent 568,815 5 11,628 706,534 766,301
Grants, Loans and Subsidies 7,500 20,000 15,500 14,170
Internal Rent Central Services 31,196 30,896 20,501 20,501
Internal Rent Postage 58,306 68,441 42,137 4 2,137
Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300
Internal Rent - Repl Cost 14 ,400 14 ,400 14 ,400 14,400
Internal Rent - Fuel 23,186 18,300 18,300 18,300
Internal Rent Genl Liability 8 8,367 8 8,367 88,367 88,367
Internal Rent Workers’ Comp 109,180 109,180 109,180 109,180
Internal Rent Unemployment 12,078 12,078 12,078 12,078
Taxes and Assessments 23,193 25,655 20,500 31,701
Emergency Protective Measure 1,391 - - -
Subtotal Maintenance & Operations $ 3,340,631 $ 3,248,467 $ 3,267,445 $ 3,215,358
Fixed Assets
Other Equipment 16,647 2,350 3,800 3,800
Subtotal Fixed Assets $ 16,647 $ 2,350 $ 3,800 $ 3,800
Total Parks and Community Services
Department $ 10,415,740 $ 11,178,658 $ 9,865,626 $ 10,306,553
129City of Costa Mesa, California
parks and coMMunIty
servIces departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ (298,366) $ -
Regular Salaries - Non-Sworn 2,262,756 2,466,576 2 ,480,913 2,630,878
Regular Salaries - Part-Time 2,974,256 3,334,536 2,564,558 2,643,879
Overtime 9 2,152 114,632 16,340 16,340
Vacation/Comp. Time Cash Out 8 ,218 24,495 3,760 3 ,760
Holiday Allowance 5,730 11,580 1,802 1,802
Separation Pay-Off 2 2,165 2 ,172 940 940
Other Compensation 19,199 34,369 35,345 39,342
Cafeteria Plan 481,256 528,269 521,496 5 71,377
Medicare 80,971 89,257 73,575 94,528
Retirement 931,009 1,129,855 1,002,028 1,042,099
Executive Prof Development 3,129 1,940 5,400 5,400
Auto Allowance 2,407 6,938 6,900 6 ,900
Subtotal Salaries & Benefits $ 6,883,249 $ 7,744,619 $ 6,414,691 $ 7,057,245
Maintenance and Operations
Stationery and Office $ 2 1,314 $ 18,727 $ 22,150 $ 22,150
Multi-Media, Promos, Subscrpt. 233,367 220,004 129,150 4 0,670
Small Tools and Equipment 264,763 44,804 68,555 68,430
Uniforms and Clothing 23,230 17,818 26,700 25,700
Safety and Health 14 ,091 9,968 16,250 16,250
Maintenance and Construction 12,205 22,208 15,600 15,600
Electricity - Buildings & Fac. 14 6,277 155,736 94,570 94,570
Electricity - Power 34,010 15,460 26,600 26,600
Gas 23,651 24,366 20,400 20,400
Water - Domestic 13,345 18,405 18,100 18,100
Janitorial and Housekeeping 144,176 151,470 158,630 158,630
Telephone/Radio/Communications 25,448 23,236 20,900 20,900
Business Meetings 5,427 10,620 200 200
Mileage Reimbursement 9 180 600 600
Dues and Memberships 4,298 3,952 4,490 4,490
Board Member Fees 8,600 8 ,100 7,700 7,700
Professional Development 20,193 30,717 16,025 16,025
Landscaping and Sprinklers 55,482 48,893 50,000 50,000
Office Furniture - - 2,000 2,000
Office Equipment 7,393 6,789 4,350 4,350
Other Equipment 30,253 2 7,706 16,870 16,870
Consulting 339,348 450,455 376,283 376,283
Medical and Health Inspection 475 850 700 700
Proposed Budget for
Fiscal Year 2026-2027
130 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PARKS AND COMMUNITY SERVICES DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Recreation 372,935 408,496 504,220 496,020
Principal Payments 78,938 82,490 - -
Interest Payments 3,552 1,814 - -
External Rent 568,815 445,968 706,534 766,301
Grants, Loans and Subsidies - - 3,000 3,000
Internal Rent Central Services 31,196 30,896 20,501 20,501
Internal Rent Postage 58,306 68,441 42,137 4 2,137
Internal Rent - Maintenance 4 7,300 4 7,300 47,300 47,300
Internal Rent - Repl Cost 14 ,400 14 ,400 14 ,400 14,400
Internal Rent - Fuel 23,186 18,300 18,300 18,300
Internal Rent Genl Liability 8 8,367 8 8,367 88,367 88,367
Internal Rent Workers’ Comp 109,180 109,180 109,180 109,180
Internal Rent Unemployment 12,078 12,078 12,078 12,078
Taxes and Assessments 23,193 25,655 20,500 31,701
Emergency Protective Measure 1,391 - - -
Subtotal Maintenance & Operations $ 2,860,191 $ 2,663,849 $ 2,683,340 $ 2,656,503
Fixed Assets
Other Equipment 9,911 - 3,800 3,800
Subtotal Fixed Assets $ 9,911 $ - $ 3,800 $ 3,800
Total Parks and Community Services
Department $ 9,753,352 $ 10,408,468 $ 9,101,831 $ 9,717,548
131City of Costa Mesa, California
parks and coMMunIty
servIces departMent
This Page Intentionally
Left Blank
City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Information Technology Department
Information Technology
Department
Information Technology Department
Information Technology Administration
1.0 FTE -Information Technology Director
1.0 FTE - Information Technology Manager
1.0 FTE - Information Technology Project Manager
1.0 FTE- Cyber Security Analyst
1.0 FTE - Executive Assistant
1.0 FTE - Senior Management Analyst
1.0 FTE - Office Specialist II
Systems and Programming
1.0 FTE - Systems & Programming
Supervisor
4.0 FTE - Senior Programmer Analyst
4.0 FTE - Programmer Analyst II
Computer Operations and Networking
1.0 FTE - Computer Operations & Networking Supervisor
5.0 FTE - Network Administrator
Proposed Budget for
Fiscal Year 2026-2027
134 City of Costa Mesa, California
The Information Technology Department (IT) is responsible for network administration; software development and
installation; maintenance of hardware and software, including upgrades and replacements; database management;
wireless phones; and the support and oversight of all technology-related products and services for all departments,
including the Police and Fire and Rescue Departments of the City of Costa Mesa. The Department’s daily activities
include, but are not limited to: maintenance of all computer systems; ensuring that virus protection software
are up-to-date and functioning properly; maintenance of the help desk to help troubleshoot computer-related
problems; and ensuring that employees are connected and the City websites that are accessible to the public, are
working properly and securely. IT is also responsible for the operation, maintenance, deployment, and utilization of
all City computers. The department has 22 full-time positions composed of three management, two supervisory,
14 professionals, and three administrative support.
Information Technology Department (IT) has three divisions:
■ Administration
■Computer Operations and Networking
■ Systems and Programming
Information Technology Administration — 14600
Administrative Services – 50001
Coordinates and supervises the Department’s activities; manages the budget and procurement process for the
Department; manages the networking resources of the City; and advises the City Manager and the City Council on
computer-related technological issues.
Computer Operations And Networking – 50710
Operates and monitors computer equipment in support of both Public Safety and general City services in a
7-day, 24 -hour operation. Maintains data files and processes business applications and reports distribution in
a networked client-server environment. Monitors cybersecurity applications to ensure City networks are secure.
Systems And Programming – 50720
Supports and enhances applications for Public Safety and general City services. Coordinates systems
implementations, maintenance, and processing solutions for ad hoc data processing requests in networked client-
server and internet/intranet environments.
135City of Costa Mesa, California
InforMatIon technology
departMent
Fiscal Year 2025-2026 Accomplishments
■ Installed temporary battery backup power for City Hall to increase runtime and reliability.
■ Upgraded Telephone System to be Voice Over IP capable.
■ Initiated the Enterprise-Wide Network Cabling Upgrade in preparation for new IT equipment.
■Completed the deployment of Single Device Strategy to reduce costs of ownership.
■Updated and replaced outdated City Hall fiber connections.
■Provide funding for CAD/RMS Replacement.
■Began to implement a new ERP system.
■Completed replacement of outdated security camera systems for the Police Department.
■Upgrade the GIS Enterprise system to version 11.3 and establish a backup system for critical data.
■Upgraded all Cyber Security Systems to the latest versions.
■Replaced PD 2-Factor Authentication System for DOJ Compliance.
■Updated CAD & RMS Systems to enhance current infrastructure requirements.
■Enhance and support TESSA modules, and reports for departments.
Fiscal Year 2026-2027 Goals
■Develop a Continuity of Operation Plan for the IT Department.
■Complete the Disaster Recovery Plan updates.
■Develop a new 5-year IT Strategic Plan.
■Deploy 150 user Desktops and Laptops.
■Plan and initiate the enterprise replacement of switches, routers and firewalls.
■Complete the GIS Master Plan Road Map.
■Install redundant Internet Connectivity for Public Safety and City ERP requirements.
■Implement new Enterprise Resource Planning (ERP) for Financials and Human Capital Management.
■Initiate CAD/RMS Business Process and Needs Analysis review with independent third party vendor.
■Planning for demonstration and replacement of all Public Safety Mobile Data Computers.
Proposed Budget for
Fiscal Year 2026-2027
136 City of Costa Mesa, California
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1 Develop a Continuity of Operation Plan for the IT
Department. ;TRUE ;TRUE ;TRUE
2 Complete the Disaster Recovery Plan updates. ;TRUE ;TRUE ;TRUE ;TRUE
3 Develop a new 5-year IT Strategic Plan. ;TRUE ;TRUE ;TRUE ;TRUE
4 Deploy 150 user Desktops and Laptops. ;TRUE ;FALSE ;TRUE
5 Plan and initiate the enterprise replacement of
switches, routers and firewalls. ;TRUE ;TRUE ;TRUE
6 Deploy VOIP phones for the enterprise to replace
obsolete analog devices. ;TRUE ;TRUE
7 Complete the GIS Master Plan Road Map. ;TRUE ;TRUE ;TRUE ;TRUE
8 Install redundant Internet Connectivity for Public
Safety and City ERP requirements. ;TRUE ;TRUE ;TRUE
9 Hire replacement for Programmer Analyst II/
Application Specialist.
;TRUE ;TRUE ;TRUE
10 Implement Citizen Request Management
System. ;TRUE ;TRUE ;TRUE
11
Implement new Enterprise Resource Planning
(ERP) for Financials and Human Capital
Management.
;TRUE ;TRUE ;TRUE
12
Initiate CAD/RMS Business Process and Needs
Analysis review with independent 3rd party
vendor.
;TRUE ;TRUE ;TRUE ;TRUE
13 Planning for demonstration and replacement of
all Public Safety Mobile Data Computers.
;TRUE ;TRUE ;TRUE ;TRUE
14
Uninterruptible Power Supply for City Hall Server
Room, Emergency Operations Switch Room and
PD Switch Room.
;TRUE ;TRUE
Goals And Objectives
The goals and objectives of the Information Technology Department were developed in alignment with the City
Council’s goals and priorities.
137City of Costa Mesa, California
InforMatIon technology
departMent
Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Estimated Estimated Estimated
Number of computers and monitors maintained 1,744 2529 2,529 2,971
Number of forms and Help Desk Requests resolved 2280 2372 2,500 2,500
Number of mobile devices and laptops 700 265 275 275
Number of servers maintained 204 166 175 178
Number of miscellaneous devices maintained 329 231 241 291
Number of City developed software applications supported 7 7 7 7
Number of vendor software applications maintained*54 53 55 55
Percent of time with server availability 99.70%99.70%99.50%99.50%
Cybersecurity alerts 668,310 500,000 600,000 735,141
*It is difficult to determine the exact number of vendor software applications maintained as each
department has different requirements.
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
Desktop, laptops, Servers, Printers, Smart Phone, Monitors
&Tablets per Network Administrator 675 to 1 675 to 1 675 to 1 681 to 1
Number of Software & Applications per Programmer 12 to 1 12 to 1 12 to 1 12 to 1
Percentage of ITSP projects completed per Fiscal Year 65%75%70%67%
Percentage of ITSP projects in progress per Fiscal Year 27%25%16%28%
Percentage of ITSP projects not yet initiated per Fiscal Year *8%0%14%5%
*In Phase I, total 31 ITSP projects identified for delivery
Customer Service Goal
Goal
Average response time to manage after-hours support call
within 30 minutes 95%
Proposed Budget for
Fiscal Year 2026-2027
138 City of Costa Mesa, California
Budget Narrative
The Fiscal Year 2026-27 All Funds budget is $8.0 million, an increase of $0.3 million or 4 percent to the adopted
budget for Fiscal Year 2025-26. This $1.5 million increase to the IT Replacement Fund reflects the full 1.5 percent
General Fund revenue contribution as well as the scheduled F Y 2025–26 deferral repayment of $116,310. The IT
Replacement Fund (Fund 603) continues to be fully supported by the Information Technology Needs allocation
established in the Municipal Code, which dedicates 1.5 percent of General Fund revenues to this purpose.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 5 ,567,967 $ 6,029,490 $ 6,570,716 $ 6,625,320
Disaster Fund - 150 - 2,369 - -
IT Replacement Fund - 603 802,719 679,980 1 ,097,836 1,355,827
Total Information Technology Department $ 6,370,686 $ 6,711,838 $ 7,668,552 $ 7,981,147
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY PROGRAM
INFORMATION TECHNOLOGY - 14600
IT Administration - 50001
Salaries and Benefits $ 784,630 $ 1,313,370 $ 1,384,793 $ 1,553,414
Maintenance and Operations 49,595 5 4,670 75,347 46,347
Fixed Assets 2,168 2 ,123 10,000 5,000
Subtotal IT Administration $ 836,394 $ 1,370,162 $ 1,470,140 $ 1,604,761
Computer Operations - 50710
Salaries and Benefits $ 1,961,355 $ 1,618,305 $ 1,477,062 $ 1,579,761
Maintenance and Operations 752,403 672,331 729,522 390,196
Fixed Assets 716,099 203,714 1,034,181 1,519,370
Subtotal Computer Operations $ 3,429,858 $ 2,494,350 $ 3,240,765 $ 3,489,327
Computer Systems Development - 50720
Salaries and Benefits $ 1,395,147 $ 1,945,608 $ 1,958,074 $ 2 ,061,986
Maintenance and Operations 56,651 64,692 160,527 78,027
Fixed Assets 652,636 834,656 839,046 747,046
Subtotal Computer Systems Develop.$ 2,104,435 $ 2,844,957 $ 2,957,647 $ 2,887,059
Emergency Services - 51040
TOTAL INFORMATION TECHNOLOGY DEPARTMENT
Salaries and Benefits $ 4 ,141,132 $ 4,879,652 $ 4 ,819,929 $ 5 ,195,161
Maintenance and Operations 858,650 791,693 965,396 5 14,570
Fixed Assets 1,370,904 1,040,493 1,883,227 2 ,271,416
Total Information Technology Department $ 6,370,686 $ 6,711,838 $ 7,668,552 $ 7,981,147
139City of Costa Mesa, California
InforMatIon technology
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From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ (4 8,870) $ -
Regular Salaries - Non-Sworn 2 ,641,898 3 ,192,697 3,211,801 3,434,326
Regular Salaries - Part-Time 1,637 - - -
Overtime 136,307 170,133 110,605 110,605
Vacation/Comp. Time Cash Out 12,207 8,539 3,040 3,040
Holiday Allowance 7,341 8,296 - -
Other Compensation 23,471 24,639 29,872 17,140
Cafeteria Plan 406,782 506,794 505,044 554,532
Medicare 42,847 51,664 48,392 54,278
Retirement 8 57,328 902,337 945,545 1,006,740
Executive Prof Development 4,397 7,615 7,600 7,600
Auto Allowance 6 ,919 6,938 6,900 6 ,900
Subtotal Salaries & Benefits $ 4,141,132 $ 4,879,652 $ 4,819,929 $ 5 ,195,161
Maintenance and Operations
Stationery and Office $ 6,583 $ 6,655 $ 4,800 $ 4,800
Multi-Media, Promos, Subscrpt. 541 118 700 700
Small Tools and Equipment 2,005 1,793 2,000 2,000
Safety and Health 747 600 1,000 1,000
Telephone/Radio/Communications 291,286 275,923 260,600 260,600
Business Meetings 1,865 3,494 4,000 4,000
Mileage Reimbursement 723 653 350 350
Dues and Memberships - 2,000 1,000 1,000
Professional Development 33,059 41,353 70,732 632
Office Equipment 569 644 5,000 5,000
Other Equipment 324,541 - - -
Consulting 68,771 72,067 175,447 99,447
Principal Payments 94,773 342,771 - -
Interest Payments 1,804 12,556 - -
External Rent 2,337 1,940 5,000 5,000
Depreciation - - 404,726 100,000
Internal Rent Central Services - - 1,007 1,007
Internal Rent Postage 34 113 21 21
Internal Rent Genl Liability 15,594 15,594 15,594 15,594
Internal Rent Workers’ Comp 11,841 11,841 11,841 11,841
Internal Rent Unemployment 1,578 1,578 1,578 1,578
Subtotal Maintenance & Operations $ 858,650 $ 791,693 $ 965,396 $ 514,570
Fixed Assets
Office Furniture $ 2 ,168 $ 2 ,123 $ 10,000 $ 5,000
Other Equipment 1,368,735 1,038,370 1,873,227 2,266,416
Subtotal Fixed Assets $ 1,370,904 $ 1,040,493 $ 1,883,227 $ 2,271,416
Transfers Out
Total Information Technology Department $ 6,370,686 $ 6,711,838 $ 7,668,552 $ 7,981,147
Proposed Budget for
Fiscal Year 2026-2027
140 City of Costa Mesa, California
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
INFORMATION TECHNOLOGY DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ (4 8,870) $ -
Regular Salaries - Non-Sworn 2,485,948 2,729,846 2 ,745,616 2,909,376
Regular Salaries - Part-Time 1,637 - - -
Overtime 13 6,303 169,783 110,605 110,605
Vacation/Comp. Time Cash Out 12,207 8,539 3,040 3,040
Holiday Allowance 7,341 7,602 - -
Other Compensation 24,856 22,650 2 7,541 16,070
Cafeteria Plan 384,047 426,286 422,496 463,380
Medicare 40,178 44,412 40,390 45,958
Retirement 702,561 775,837 813,701 863,794
Executive Prof Development 5,293 5 ,410 5,400 5,400
Auto Allowance 6 ,919 6,938 6,900 6 ,900
Subtotal Salaries & Benefits $ 3,807,287 $ 4,197,303 $ 4,126,819 $ 4,424,523
Maintenance and Operations
Stationery and Office $ 6,583 $ 6,655 $ 4,800 $ 4,800
Multi-Media, Promos, Subscrpt. 541 118 700 700
Small Tools and Equipment 2,005 1,793 2,000 2,000
Safety and Health 747 600 1,000 1,000
Telephone/Radio/Communications 291,286 275,923 260,600 260,600
Business Meetings 1,865 3,494 4,000 4,000
Mileage Reimbursement 723 653 350 350
Dues and Memberships - 2,000 1,000 1,000
Professional Development 33,059 41,353 70,732 632
Office Equipment 569 644 5,000 5,000
Consulting 62,783 72,067 175,447 99,447
Principal Payments 94,773 342,771 - -
Interest Payments 1,804 12,556 - -
External Rent 2,337 1,940 5,000 5,000
Internal Rent Central Services - - 1,007 1,007
Internal Rent Postage 34 113 21 21
Internal Rent Genl Liability 15,594 15,594 15,594 15,594
Internal Rent Workers’ Comp 11,841 11,841 11,841 11,841
Internal Rent Unemployment 1,578 1,578 1,578 1,578
Subtotal Maintenance & Operations $ 528,121 $ 791,693 $ 560,670 $ 414,570
Fixed Assets
Office Furniture $ 2 ,168 $ 2 ,123 $ 10,000 $ 5,000
Other Equipment 1,230,391 1,038,370 1,873,227 1,781,227
Subtotal Fixed Assets $ 1,232,559 $ 1,040,493 $ 1,883,227 $ 1,786,227
Transfers Out
Total Information Technology Department $ 5,567,967 $ 6,029,490 $ 6,570,716 $ 6,625,320
141City of Costa Mesa, California
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
PoliceDepartment
Police
Department
Police Department
Police Administration
1.0 FTE - Police Chief
1.0 FTE- Deputy Police Chief
1.0 FTE - Crime Prevention Specialist
2.0 FTE - Executive Assistant
1.0 FTE - Police Lieutenant
1.0 FTE - Police Officer
2.0 FTE - Police Sergeant
1.0 FTE - Public Affairs Manager
1.0 FTE - Range Master
1.0 FTE - Senior Management Analyst
1.0 FTE - Police Training Assistant
2.0 FTE - Crime Analyst
0.50 FTE - Part-Time
Police Support Services
1.0 FTE - Police Captain
1.0 FTE - Administrative Assistant
1.0 FTE- Accounting Specialist II
1.0 FTE - Civilian Investigator
1.0 FTE - Communications Installer
3.0 FTE - Community Services Specialist
1.0 FTE - Court Liaison
1.0 FTE - Crime Scene Investigation Supervisor
4.0 FTE - Crime Scene Investigator
1.0 FTE - Electronics Technician
1.0 FTE - Office Specialist II
1.0 FTE - Police Lieutenant
25.0 FTE - Police Officer
1.0 FTE - Police Records Bureau Supervisor
3.0 FTE - Police Records Shift Supervisor
4.0 FTE - Police Sergeant
3.0 FTE - Property/Evidence Specialist
1.0 FTE - Property/Evidence Supervisor
4.0 FTE - Public Safety Dispatcher Supervisor
17.0 FTE - Senior Public Safety Dispatchers
1.0 FTE - Senior Communications Supervisor
15.0 FTE - Senior Police Records Technician
0.5 FTE - Telecommunications Manager
0.5 FTE - Emergency Services Manager
1.0 FTE - Records & Property Evidence Manager
7.58 FTE - Part-Time
Police Field Operations
1.0 FTE - Police Captain
3.0 FTE - Animal Control Officer
1.0 FTE- Animal Control Supervisor
1.0 FTE- Animal Services Coordinator
5.0 FTE - Community Services Specialist
10.0 FTE- Custody Officers
2.0 FTE- Custody Supervisor
6.0 FTE - Park Ranger
5.0 FTE - Police Lieutenant
1.0 FTE- Permit Processing Specialist
1.0 FTE - Senior Police Officer
82.0 FTE - Police Officer
16.0 FTE - Police Sergeant
14.17 FTE - Part-Time
Proposed Budget for
Fiscal Year 2026-2027
144 City of Costa Mesa, California
The Police Department is tasked with protecting life and property while preserving the peace. The department has
242 full-time positions, of which 142 are sworn and 100 are professional staff. Full-time staffing is composed of 14
management positions, 35 supervisory, and 193 line-level positions. Part-time staffing consists of 22.25 full-time
equivalents. The department is comprised of three divisions; and each division is further split into different units
or programs. The three divisions are as follows:
■Police Administration
■Police Field Operations
■Police Support Services
Police Administration — 15100
Administration – 50001
Conducts the department’s overall direction and planning with input from other divisions; provides advice to the
City Manager and City Council on public safety issues; provides internal investigations through the Professional
Standards Unit; performs public affairs services; performs crime analysis and implements crime prevention
strategies; and manages department budget and grant administration.
Training – 10133
Provides and coordinates training programs, and the recruitment and selection of candidates for vacant positions
within the department, adhering to the guidelines established by statutory and state-mandated Peace Officer
Standard and Training (POST) requirements for sworn and civilian personnel; develops and evaluates daily
in-service programs.
Police Field Operations — 15300
Patrol Services – 10111
Provides public safety services through patrol-related policing activity; coordinates community-oriented policing
services; supervises the Police Reserve Program; provides public park safety services through the Park Ranger
Unit; and provides business-related services to the public via the front desk.
Traffic Safety – 10113
Enforces S tate and City traffic laws; provides follow-up investigation and prosecution of traffic-related criminal
cases; and coordinates personnel to respond to and investigate traffic collisions.
Contract & Special Events – 10114
Provides special event public safety and traffic management services requested by the community on a contract-
for-pay basis.
Jail Operations – 10137
Manages and operates the department’s jail facility, which includes the care and custody of all arrestees, booking,
processing and transportation. The jail is staffed and operated 24 hours a day, 365 days a year.
Animal Services – 10139
Regulates, controls, and prevents rabies in the wild and domesticated animal population in the City; impounds
strays or unlicensed animals; and enforces those laws and ordinances applying to animals within the City.
Oversees the contract for animal sheltering and adoption services and collaborates with shelter provider. Organizes
and coordinates two pet-related community engagement events in the fall and spring to promote pet adoptions,
educational pet care, and interactive demonstrations.
Police Support Services — 15400
Administration – 50001
Provides essential logistical support services to the Police Department through the below-listed programs;
responsible for computer-related activities associated with the 24-hour operation of the City’s public safety
computer system; and responsible for the research and development of numerous programs, including safety
equipment, new laws and regulations, and policy development.
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Helicopter Patrol – 10112
Provides helicopter patrol services through a contract with the City of Huntington Beach.
Crime Investigation – 10120
Investigates criminal activities including: homicide, rape, robbery, and assault; larcenies, including grand theft,
auto theft, and fraud; residential, commercial, and vehicle burglaries reported in the City; fraudulent checks and
forgery cases, including identity theft, crimes against persons and property, and where the suspect or victim
is a juvenile. The program objective is the investigation of Part I Crimes; case preparation; the apprehension,
prosecution and conviction of perpetrators; and the recovery of stolen property.
Special Investigations Unit – 10127
Investigates illegal narcotics activity with emphasis on traffickers; vice and prostitution; and specialized
investigations as determined by the Department.
Records/Information Unit – 10131
Responsible for the electronic and manual processing, storing, and reporting of all crime and arrest reports,
citation processing, and ancillary report processing to meet the Department of Justice crime statistics reporting
mandates.
Crime Scene Investigations/Photos – 10132
Provides investigative support for the collection, processing and preservation of evidence at crime scenes;
laboratory and photographic support for evidentiary and non-evidentiary requests.
Youth Crime Intervention – 10135
Provides services to local schools; criminal street gang suppression and investigation; and coordinates outreach
intervention opportunities through the Gang Investigations Unit.
Property and Evidence – 10136
Maintains records; stores, preserves, and disposes of property and evidence consistent with legal guidelines.
Telecommunications Operations – 51010
Provides a centralized, computer-aided Communications Dispatch Center that receives citizen requests for
emergency fire, paramedics and police services; provides medical pre-arrival instructions using Emergency
Medical Dispatch (EMD) procedures; provides a means of contact for emergency Public Works, Water District
service and Orange Coast College Security outside of normal business hours.
Technical Support and Maintenance – 51020
Provides operational integrity of the City’s telecommunications infrastructure for data and voice; provides systems
and equipment installations and electronics maintenance; oversees inter-operation of telephone, radio, audio, fire
alerting system, selected data and video assets in buildings and facilities, outside plant, and in automotive/mobile
and portable configurations.
Emergency Services – 51040
Serves as the office responsible for the City’s emergency and disaster preparedness; acts as liaison to other
government agencies, private sector partners, schools, special districts, non-government, and volunteer
organizations to ensure coordinated efforts, and timely response to emergencies and disasters; conducts
disaster planning meetings, trainings, and exercises; maintains disaster supplies; to ensure the City’s Emergency
Operations Center (EOC) is maintained in a constant state of readiness; supports City Public Information staff
in the establishment of a joint information center (JIC) when needed; responsible for maintenance of the, City’s
Emergency Operations Plan; and ensures compliance with the National Incident Management System (NIMS) and
California standardized Emergency management system (SEMS).
Proposed Budget for
Fiscal Year 2026-2027
146 City of Costa Mesa, California
Fiscal Year 2025-2026 Accomplishments
■Appointed a new Chief of Police and completed a series of key promotions, including Deputy Chief, Captain, two
Lieutenants, multiple Sergeants, a Records Supervisor, a Park Ranger, and an Executive Assistant.
■Filled all police officer vacancies through strategic recruitment, hiring, and onboarding processes.
■ Added a Custody Officer position to expand jail coverage.
■ Seventeen officers and one reserve officer successfully completed Field Training.
■ Achieved full compliance with all POST, STC, and State legislative training mandates.
■ Expanded Records Bureau staffing with the hiring of two Records Technicians.
■Modernized the Records Bureau training program by transitioning to LEFTA and increasing education -based
training opportunities on NIBRS, public records releases, and report review.
■Achieved a 100% homicide closure rate.
■Seized significant quantities of illegal narcotics, including over 60 lbs. of methamphetamine, 70,000 fentanyl
pills, eight lbs. of powder fentanyl, and 8,000 oxycodone pills.
■Six officers were recognized by MADD for DUI enforcement, including one Century Award recipient.
■Completed more than 1,900 discovery requests.
■Added an additional elementary school to the GRIP program.
■Secured multiple grants, including Cannabis Traffic Safety Grant, 2024 Operation S tonegarden Grant for
narcotics interdiction, F Y 2025–2026 OTS Selective Traffic Enforcement Program Grant, California OTS TRIP
Grant to implement electronic crash reporting and enhance RMS integration
■Launched the cloud-based P2C online reporting portal, expanding the list of reportable incidents.
■Records Bureau maintained full DOJ compliance under the FY 2023–2025 audit cycle, including CLETS Security,
CORI, and CJIS/NCIC audits.
■Maintained DOJ NIBRS certification with an error rate below 3% on all monthly submissions.
■Collaborated with Field Operations to implement electronic submission of Missing Persons reports from the
Rite of Passage Group Home.
■Completed interior painting, flooring, and wall décor upgrades in the Police Department main building.
■Completed the expansion of the Police Department back parking lot.
■Relocated the Property & Evidence warehouse to Airway and successfully transferred 1,300 evidence items.
■Conducted the first-ever onsite narcotics destruction, eliminating more than 2,000 lbs. of narcotics.
■Added a part-time cadet to support the Property & Evidence Unit.
■ CMPD social media presence grew by 9,131 followers, including expansion to the Threads platform.
■Hosted major community events such as Coffee with a Cop (three events), National Night Out, Spring Barkbash,
Tip-A-Cop, Vaccine Clinic, Santa’s Sleigh, Shop with a Cop, and the annual Torch Run.
■Participated in citywide events including NMUSD Lunch & Learns, Back2School Fresh, Costa Mesa’s Hispanic
Heritage event, and Bike Safety presentations.
■Supported 45 active Neighborhood Watch groups.
■Graduated 23 residents from the Citizens’ Academy and 19 students from the Teen Academy.
■Delivered six safety presentations at the Senior Center, 55+ communities, and local churches.
■Created a Business Watch manual and webpage to support the South Coast Metro Alliance and local businesses.
■Developed and conducted the City’s first Cyber Tabletop Exercise with participation from all City departments,
local jurisdictions, OCIAC, and the FBI.
■Developed and published a bilingual Community Preparedness Guide (English and Spanish).
■Created a new Office of Emergency Management webpage to share preparedness resources.
■As part of the OCEMO EOC Academy Working Group, received the OCEMO Helping Hands Award for 2025.
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Fiscal Year 2026-2027 Goals
■Strengthen recruitment and retention strategies for Public Safety Dispatch personnel to ensure adequate
staffing and operational continuity.
■Continue developing the Unmanned Aerial S ystem (UAS) Team by expanding staffing and equipment to support
future integration into a Drone as a First Responder (DFR) program and the Real Time Information Center (RTIC).
■Prioritize the replacement and repair of public safety vehicles and apparatus to maintain operational readiness.
■ Begin construction and facility improvements for the Public Safety Communications Center.
■Complete temporary upgrades at the Westside Substation to enhance the work environment for assigned
personnel.
■ Implement improvements at the new Property & Evidence Warehouse on Airway Avenue.
■ Continue upgrading and modernizing police facilities to support staffing needs, improve workflow efficiency,
and enhance service delivery.
■Complete Year 5 initiatives of the IT Strategic Plan, including funding and progress toward the CAD/RMS Public
Safety System Replacement.
■Develop the location, staffing model, and equipment requirements necessary to establish a Real Time
Information Center (RTIC) to support data -driven policing and situational awareness.
■Implement proactive communication programs designed to strengthen public engagement, transparency, and
community trust.
Proposed Budget for
Fiscal Year 2026-2027
148 City of Costa Mesa, California
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1 Recruit and retain Public Safety Dispatch Personnel ;TRUE ;TRUE ;TRUE
2 Prioritize replacement/repair of public safety vehicles and
apparatus ;TRUE ;TRUE ;TRUE
3 Public Safety Communications Center – start construction
and facility improvements ;TRUE ;TRUE ;TRUE
4
Complete Year 5 programs for the IT Strategic Plan, which
includes funding for the CAD/RMS Public Safety System
Replacement ;TRUE ;TRUE ;TRUE
5 Westside Substation – Complete temporary improvements
to improve work environment for the personnel ;TRUE ;TRUE ;TRUE
6 Make improvements to the new Property and Evidence
Warehouse on Airway Ave.;TRUE ;TRUE ;TRUE
7 Implement proactive communication programs for public
engagement ;TRUE ;TRUE
8 Continue to upgrade and improve police facility to
accommodate staffing levels and improve efficiencies ;TRUE ;TRUE ;TRUE
Development location, staffing, and equipment necessary
to operate a Real Time Information Center (RTIC);TRUE ;TRUE ;TRUE
Continue to develop the Unmanned Aerial System (UAS)
Team with staffing and equipment in order to support the
possible development of a Drone as a First Responder
(DFR) program which integrates with the RTIC
;TRUE ;TRUE ;TRUE
Goals and Objectives
The goals and objectives of the Police Department were developed in alignment with the City Council’s priorities.
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Performance Measures/Workload Indicators:
Workload Indicators
CY 2023 CY 2024 CY 2025 CY 2026
Actual Actual Actual Estimated
REQUESTS FOR SERVICE
Telephone Calls Received by Dispatch (Emergency & Non-
Emergency)183,668 169,332 163,192 157,275
Calls for Service (Require Personnel at the Scene)101,488 98,360 81,202 67,037
911 Emergency/Public Safety Calls Received 46,964 43,956 41,406 39,004
Non-Emergency Calls Responded (Require Personnel at the
Scene)100,291 94,801 80,418 68,217
Animal Control – Calls for Service 3,137 3,780 3,037 3,187
Animal Control – Impounds 700 546 856 670
Property & Evidence – Total Items Booked 10,553 9,068 9,368 10,322
REQUIRED CRIME REPORTING
Part 1 Crimes: Crimes Against Persons 3,632 NA N/A N/A
Part 2 Crimes: Property Crimes 6,231 NA N/A N/A
Group A Offenses: Crimes Against Persons, Property, and
Society 1,462 7,869 7,040 7,455
Group B Offenses: All other offenses (arrests only)173 1,204 1,524 1,364
Reports Taken and Processed 18,449 16,709 17,506 18,294
Arrests (Felony and Misdemeanor)5,864 5,143 6,040 5,991
Citations Issued 8,462 9,698 11,808 9,900
Adult Bookings 4,511 3,985 4,500 4,511
Injury Traffic Collisions 760 547 523 500
CASELOAD DISTRIBUTION
Assigned Hit-and-Run Cases 431 456 579 477
Assigned Robbery Cases 166 87 79 116
Assigned Burglary Cases 1,073 701 571 465
Assigned Juvenile Cases 359 496 465 396
Assigned Economic/Identity Theft Cases 474 391 336 376
COMMUNITY OUTREACH
Community Outreach and Engagement Events 71 63 53 59
Note: The Police Department’s performance measures and workload
indicators are presented on a calendar year basis.
Note: In November 2023 we made the switch from UCR (Part 1 and 2 Crimes) to NIBRS Federal
Reporting Standards (Group A & B Offenses)
Performance Measures
Actual Actual Actual Estimated
2023 2024 2025 2026
911 Calls Answered within 10 Seconds 99%99%99%99%
Emergency Calls Dispatched within 5 minutes 96%97%97%97%
Non-Emergency Calls Responded within 30 minutes 87%85%88%87%
Customer Service Goal
Goal 2024 2025 2026
Response time – 5 minutes or less – Emergency Calls
Dispatched 90%96%94%94%
Proposed Budget for
Fiscal Year 2026-2027
150 City of Costa Mesa, California
Budget Narrative
The Fiscal Year 2026-27 budget for the Police Department is $70.9 million, an increase of $7,386,482 or 11.6
percent, compared to the adopted budget for Fiscal Year 2025-26. The attrition factor of $3.7 million was
recalculated and transferred to Non-Departmental budget beginning in Fiscal Year 2026-27. The Department has
reduced personnel by one Park Ranger (1 F TE). The Narcotics Forfeiture Fund has a budget of $300,000 available
to support essential equipment purchases.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE BY FUNDING SOURCE
General Fund - 101 $ 62,005,909 $ 66,702,742 $ 62,820,469 $ 69,922,841
Disaster Fund - 150 - 1,926 - -
Supp. Law Enforcement COP Fund - 213 359,983 376,562 351,659 334,056
Narcotics Forfeiture Fund - 217 254,705 - - 300,000
Office of Traffic Safety - 220 197,735 301,306 - -
Grants - Federal - 230 7 7,523 56,076 - -
Grants - State - 231 1,079,488 758,592 351,485 353,198
Total Police Department $ 63,975,342 $ 6 8,197,203 $ 63,523,613 $ 70,910,095
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE DEPARTMENT BY PROGRAM
ADMINISTRATION - 15100
Administration - 50001
Salaries and Benefits $ 3 ,102,783 $ 3 ,192,388 $ 3,303,168 $ 3,082,426
Maintenance and Operations 2 ,411,098 2,386,878 2,384,968 2,375,533
Fixed Assets 122,217 10 4,325 105,850 105,850
Subtotal Administration $ 5,636,097 $ 5,683,590 $ 5,793,986 $ 5,563,809
-
Training - 10133
Salaries and Benefits $ 7 91,765 $ 8 41,213 $ 823,933 $ 878,178
Maintenance and Operations 2 96,811 368,415 318,580 276,580
Fixed Assets - 5,198 1,500 1,500
Subtotal Training $ 1,088,576 $ 1,214,826 $ 1,144,013 $ 1,156,258
BSCC Local Assistance Fund - 71100 783,496
Salaries and Benefits $ 85,794 $ 244,079 $ - $ -
Maintenance and Operations 24,770 69,930 - -
Fixed Assets 310,466 48,457 - -
Subtotal BSCC Local Assistance $ 421,030 $ 362,466 $ - $ -
POLICE FIELD OPERATIONS - 15300
Administration - 50001
Salaries and Benefits $ 4 5,811 $ - $ - $ -
Field Area Policing - 10111
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Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Salaries and Benefits $ 26,373,890 $ 27,962,618 $ 2 2,781,297 $ 28,503,847
Maintenance and Operations 1,160,905 961,097 1,011,549 1,032,749
Fixed Assets 182,108 388 15,400 5,400
Subtotal Field Area Policing $ 27,716,904 $ 28,924,102 $ 23,808,246 $ 29,541,996
Traffic Enforcement - 10113
Salaries and Benefits $ 4 ,461,128 $ 4,648,792 $ 3,954,676 $ 4,893,066
Maintenance and Operations 458,394 4 74,416 603,725 602,225
Fixed Assets 21,836 14 ,528 20,000 15,000
Subtotal Traffic Enforcement $ 4,941,358 $ 5,137,737 $ 4,578,401 $ 5,510,291
Contract and Special Events - 10114
Salaries and Benefits $ 621,594 $ 672,066 $ 5 70,611 $ 584,989
Subtotal Contract and Special Events $ 621,594 $ 672,066 $ 5 70,611 $ 584,989
Jail - 10137
Salaries and Benefits $ 1,564,041 $ 1,782,907 $ 1,827,395 $ 2 ,060,619
Maintenance and Operations $ 60,088 $ 74,267 $ 93,600 $ 46,350
Fixed Assets 17,563 24 1,600 1,600
Subtotal Jail $ 1,641,692 $ 1,857,198 $ 1,922,595 $ 2,108,569
Animal Control - 10139
Salaries and Benefits $ 475,647 $ 799,073 $ 8 54,176 $ 849,446
Maintenance and Operations 33,951 568,121 579,425 6 27,425
Subtotal Animal Control $ 509,597 $ 1,367,194 $ 1,433,601 $ 1,476,871
* FY 24/25 Animal Services Funds Transferred in from 15000 program 40250
AB 109 Post Release Comm. Sup. - 71019
Salaries and Benefits $ 18,727 $ 10 ,226 $ 25,000 $ 25,000
Maintenance and Operations 9 7,039 78,553 8,000 8,000
Fixed Assets - - 41,320 41,320
Subtotal AB 109 Post Release Comm. Sup.$ 115,766 $ 88,779 $ 74,320 $ 74,320
2023 STEP Grant - 71034 28,386
Salaries and Benefits $ 2 3,415 $ - $ - $ -
Maintenance and Operations 4,971 - - -
Subtotal 2023 Step Grant $ 28,386 $ - $ - $ -
-
POLICE SUPPORT SERVICES - 15400
Administration - 50001
Salaries and Benefits $ 632,646 $ 6 49,680 $ 706,321 $ 955,525
Maintenance and Operations 285,277 282,331 3 31,768 262,568
Fixed Assets 32,056 16,051 26,041 1,041
Proposed Budget for
Fiscal Year 2026-2027
152 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Subtotal Administration $ 949,978 $ 948,062 $ 1,064,130 $ 1,219,134
Helicopter Patrol - 10112
Maintenance and Operations $ 264,382 $ 43,456 $ 300,000 $ 50,000
Fixed Assets - 101,780 - -
Subtotal Helicopter Patrol $ 264,382 $ 145,236 $ 300,000 $ 50,000
Crime Investigation - 10120
Salaries and Benefits $ 4,888,000 $ 5 ,867,536 $ 8,042,346 $ 7,208,278
Maintenance and Operations 122,973 136,816 12 6,185 126,185
Fixed Assets 5,840 6,534 5,500 -
Subtotal Crime Investigation $ 5,016,812 $ 6,010,886 $ 8,174,031 $ 7,334,463
2021 Justice Assistance Grant - 70916
Maintenance and Operations $ 5,638 $ - $ - $ -
Subtotal 2019 Justice Assistance Grant $ 5,638 $ - $ - $ -
Orange County Auto Theft Task Force - 71050 1,007,626
Salaries and Benefits $ 3 01,769 $ 149,814 $ 2 77,165 $ 278,878
Subtotal Orange County Auto Theft Task Force -
71050 $ 301,769 $ 149,814 $ 277,165 $ 278,878
Special Investigation Unit - 10127
Salaries and Benefits $ 1,869,152 $ 1 ,797,807 $ 1,722,814 $ 1,781,379
Maintenance and Operations 122,857 120,819 122,000 112,000
Fixed Assets 258,643 81 3,500 300,000
Subtotal Special Investigation Unit $ 2,250,653 $ 1,918,707 $ 1,848,314 $ 2,193,379
Records/Information System - 10131
Salaries and Benefits $ 2,494,847 $ 2 ,817,254 $ 2,891,819 $ 3,068,294
Maintenance and Operations 96,208 89,561 125,975 94,475
Fixed Assets 18,099 16,194 16,570 16,570
Subtotal Records/Information System $ 2,609,154 $ 2,923,009 $ 3,034,364 $ 3,179,339
POLICE SUPPORT SERVICES - 15400 (Continued)
Crime Scene Investigation/Photos - 10132
Salaries and Benefits $ 8 31,242 $ 8 11,482 $ 9 13,151 $ 1,011,753
Maintenance and Operations 2 3,176 18,465 3 2,990 29,990
Fixed Assets 2,420 1,192 3,000 3,000
Subtotal Crime Scene Investigation/Photos $ 856,838 $ 831,139 $ 949,141 $ 1,044,743
Youth Crime Intervention - 10135
Salaries and Benefits $ 2,184,659 $ 2,577,072 $ 2,328,727 $ 2,450,443
Maintenance and Operations 33,264 24,700 26,850 26,850
Fixed Assets 2,170 - 1,150 1,150
Subtotal Youth Crime Intervention $ 2,220,092 $ 2,601,772 $ 2,356,727 $ 2,478,443
153City of Costa Mesa, California
polIce
departMent
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Property and Evidence - 10136
Salaries and Benefits $ 533,473 $ 674,890 $ 680,996 $ 733,420
Maintenance and Operations 238,455 336,022 129,974 121,523
Fixed Assets 6 ,103 - - -
Subtotal Property and Evidence $ 778,031 $ 1,010,912 $ 810,970 $ 854,943
Operations - 51010
Salaries and Benefits $ 4 ,128,985 $ 4,203,029 $ 4 ,137,363 $ 4,579,936
Maintenance and Operations 264,887 208,880 2 56,744 256,815
Fixed Assets 6 ,965 4,612 3,785 2,585
Subtotal Operations $ 4,400,837 $ 4,416,521 $ 4,397,892 $ 4,839,336
Technical Support/Maintenance - 51020
Salaries and Benefits $ 3 11,698 $ 325,800 $ 331,550 $ 3 50,130
Maintenance and Operations 254,457 228,378 160,417 160,417
Fixed Assets - 7 71,075 732,000 727,000
Subtotal Technical Support/Maintenance $ 566,155 $ 1,325,253 $ 1,223,967 $ 1 ,237,547
Emergency Services - 51040
Salaries and Benefits $ 137,291 $ 105,749 $ 123,814 $ 135,257
Maintenance and Operations 4 7,180 2 6,414 4 8,515 31,530
Fixed Assets 3,988 4,610 16,000 16,000
Subtotal Emergency Services $ 188,459 $ 136,773 $ 188,329 $ 182,787
EMPG - 71300
Maintenance and Operations - 2 ,376 - -
Fixed Assets $ 2 4,574 $ 6,540 $ - $ -
Subtotal EMPG $ 24,574 $ 8 ,916 $ - $ -
Youth Investment Grant - 71350
Maintenance and Operations 45,698 - - -
Subtotal Youth Investment Grant $ 45,698 $ - $ - $ -
Salaries and Benefits $ 56,060,741 $ 60,479,457 $ 56,296,322 $ 63,430,864
Maintenance and Operations 6,825,972 6,616,157 6 ,234,075 6,241,215
Fixed Assets 1,088,630 1,101,589 993,216 1,238,016
Total Police Department $ 63,975,342 $ 68,197,203 $ 63,523,613 $ 70,910,095
Proposed Budget for
Fiscal Year 2026-2027
154 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ (3,671,868) $ -
Regular Salaries - Sworn 16,148,090 16,191,556 18,270,414 19,207,826
Regular Salaries - Non-Sworn 7,432,277 9,085,959 8 ,911,252 9,542,104
Regular Salaries - Part-Time 1,480,715 1,094,205 1,186,979 1,186,979
Overtime 3,917,658 4,686,333 1,810,612 1,932,612
Accrual Payoff - Excess Max. 4 51,807 437,328 143,828 143,828
Vacation/Comp. Time Cash Out 2 11,156 263,175 123,280 123,280
Holiday Allowance 451,045 454,971 441,074 440,658
Separation Pay-Off 138,060 200,593 72,956 72,956
Other Compensation 2,722,912 2,845,374 2,520,203 2,839,657
Cafeteria Plan 5,135,003 5,279,434 5,715,060 6 ,247,549
Medicare 500,445 539,822 438,190 558,606
Retirement 17,187,580 18,790,422 19,598,891 20,404,951
Longevity 260,034 588,519 716,425 715,659
Executive Prof Development 23,960 21,766 19,026 14 ,200
Subtotal Salaries & Benefits $ 56,060,741 $ 60,479,457 $ 56,296,322 $ 63,430,864
Maintenance and Operations
Stationery and Office $ 76,857 $ 81,034 $ 86,700 $ 75,200
Multi-Media, Promos, Subscrpt. 97,550 113,341 92,550 89,550
Small Tools and Equipment 2 57,281 85,235 6 2,105 39,105
Uniforms and Clothing 252,997 291,690 176,950 175,450
Safety and Health 229,610 190,426 194,592 154,401
Maintenance and Construction 23,068 27,270 14,250 14 ,250
Electricity - Buildings & Fac. 937 1,258 1,200 1,200
Water - Domestic 780 1,237 1,000 1,000
Waste Disposal 2,060 2,505 2 ,162 2,402
Janitorial and Housekeeping 169,358 182,326 174,413 174,413
Telephone/Radio/Communications 434,526 362,378 338,945 338,945
Business Meetings 16,822 39,409 12,800 18,165
Mileage Reimbursement 92 10 300 1,300
Dues and Memberships 48,420 54,961 48,585 48,585
Professional Development 2 76,817 310,939 2 19,152 189,152
Buildings and Structures 63,088 83,826 74,413 34,663
Automotive Equipment 2 ,159 7,103 - -
Office Equipment 17,441 21,902 24,581 18,581
Other Equipment 7,326 8 ,741 13,870 13,870
Consulting 788,952 729,893 660,039 863,515
Legal 1,084 2,247 15,000 5,000
Financial & Information Svcs. 6 662 - -
Medical and Health Inspection 78,512 96,046 120,500 120,500
Public Safety 419,027 436,787 566,320 550,320
Principal Payments 14 4,297 152,052 - -
Interest Payments 14 ,835 11,856 - -
155City of Costa Mesa, California
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departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
External Rent 118,672 106,919 125,500 103,500
Internal Rent Central Services 2,547 4 ,467 5,303 5,303
Internal Rent Postage 16,556 14,748 8,031 8,031
Internal Rent - Maintenance 384,800 384,800 384,800 384,800
Internal Rent - Repl Cost 400,000 400,000 400,000 400,000
Internal Rent - Fuel 259,596 190,200 190,200 190,200
Internal Rent Genl Liability 275,496 275,496 275,496 275,496
Internal Rent Workers’ Comp 1,914,655 1,914,655 1,914,655 1,914,655
Internal Rent Unemployment 29,663 29,663 29,663 29,663
Other Costs 85 73 - -
Subtotal Maintenance & Operations $ 6,825,972 $ 6,616,157 $ 6,234,075 $ 6,241,215
Fixed Assets
Automotive Equipment 33,187 - - -
Other Equipment 1,055,443 1,100,958 9 93,216 1,238,016
Subtotal Fixed Assets $ 1,088,630 $ 1,100,958 $ 993,216 $ 1,238,016
Transfers Out
Transfers Out - 6 31 - -
Subtotal Transfers Out - 631 - -
Total Police Department $ 63,975,342 $ 68,197,203 $ 63,523,613 $ 70,910,095
Proposed Budget for
Fiscal Year 2026-2027
156 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ (3,671,868) $ -
Regular Salaries - Sworn 15,884,388 16,013,566 17,996,262 18,956,222
Regular Salaries - Non-Sworn 7,432,086 9,084,997 8 ,911,252 9,542,104
Regular Salaries - Part-Time 1,476,483 1,089,843 1,186,979 1,186,979
Overtime 3,603,945 4 ,079,255 1,764,436 1,886,436
Accrual Payoff - Excess Max. 439,644 429,820 138,828 138,828
Vacation/Comp. Time Cash Out 205,043 263,175 123,280 123,280
Holiday Allowance 4 50,134 444,013 429,309 429,309
Separation Pay-Off 138,060 184,047 72,956 72,956
Other Compensation 2,684,966 2,820,254 2,490,036 2,815,303
Cafeteria Plan 5,085,479 5,247,989 5,664,204 6 ,189,493
Medicare 490,350 529,768 433,267 553,923
Retirement 16,978,911 18,591,663 19,375,470 20,174,836
Longevity 260,034 583,804 7 09,061 709,062
Executive Prof Development 23,960 21,766 19,026 14 ,200
Subtotal Salaries & Benefits $ 55,153,482 $ 59,383,960 $ 55,642,498 $ 62,792,930
Maintenance and Operations
Stationery and Office $ 76,857 $ 81,034 $ 86,700 $ 75,200
Multi-Media, Promos, Subscrpt. 97,550 103,151 92,550 89,550
Small Tools and Equipment 207,329 68,621 6 2,105 39,105
Uniforms and Clothing 252,997 264,177 176,950 175,450
Safety and Health 153,223 171,480 194,592 154,401
Maintenance and Construction 23,068 27,270 14,250 14 ,250
Electricity - Buildings & Fac. 937 1,258 1,200 1,200
Water - Domestic 780 1,237 1,000 1,000
Waste Disposal 2,060 2,505 2 ,162 2,402
Janitorial and Housekeeping 169,358 182,326 174,413 174,413
Telephone/Radio/Communications 434,526 362,378 338,945 338,945
Business Meetings 15,398 38,122 12,800 18,165
Mileage Reimbursement 92 10 300 1,300
Dues and Memberships 48,420 54,961 48,585 48,585
Professional Development 236,983 210,144 2 19,152 189,152
Buildings and Structures 63,088 83,826 74,413 34,663
Automotive Equipment 2 ,159 3,603 - -
Office Equipment 17,441 21,902 24,581 18,581
Other Equipment 7,326 8 ,741 13,870 13,870
Consulting 686,351 607,183 652,039 855,515
Legal 1,084 2,247 15,000 5,000
Financial & Information Svcs. 6 662 - -
Medical and Health Inspection 78,512 96,046 120,500 120,500
Public Safety 419,027 436,787 566,320 550,320
Principal Payments 14 4,297 152,052 - -
Interest Payments 14 ,835 11,856 - -
External Rent 118,672 106,919 125,500 103,500
Internal Rent Central Services 2,547 4 ,467 5,303 5,303
157City of Costa Mesa, California
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departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
POLICE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Internal Rent Postage 16,556 14,748 8,031 8,031
Maintenance and Operations (Continued)
Internal Rent - Maintenance 384,800 384,800 384,800 384,800
Internal Rent - Repl Cost 400,000 400,000 400,000 400,000
Internal Rent - Fuel 259,596 190,200 190,200 190,200
Internal Rent Genl Liability 275,496 275,496 275,496 275,496
Internal Rent Workers’ Comp 1,886,963 1,872,833 1,914,655 1,914,655
Internal Rent Unemployment 29,240 29,075 29,663 29,663
Other Costs 85 73 - -
Subtotal Maintenance & Operations $ 6,527,658 $ 6,272,190 $ 6,226,075 $ 6,233,215
Fixed Assets
Automotive Equipment $ 33,187 $ - $ - $ -
Other Equipment 291,581 1,046,592 951,896 896,696
Subtotal Fixed Assets $ 324,768 $ 1,046,592 $ 951,896 $ 896,696
Transfers Out
Total Police Department $ 62,005,909 $ 66,702,742 $ 62,820,469 $ 69,922,841
Proposed Budget for
Fiscal Year 2026-2027
158 City of Costa Mesa, California
Fire and RescueDepartment
Fire and Rescue
Department
Fire and Rescue
Fire Administration
1.0 FTE - Fire Chief
1.0 FTE - Executive Assistant
1.0 FTE - Sr. Management Analyst
1.0 FTE- Fire Captain/Admin/Training
1.0 FTE- Fire Captain/Admin/EMS
1.0 FTE- Battalion Chief
0.5 FTE - Emergency Services Manager
0.5 FTE- Telecommunications Manager
1.25 FTE- Part-Time
Community Risk Reduction
2.0 FTE - Assistant Fire Marshal
3.0 FTE - Fire Protection Specialist
1.0 FTE - Code Enforcement Officer
1.0 FTE - Administrative Assistant
1.0 FTE Part-Time
Fire Operations
3.0 FTE - Battalion Chief
18.0 FTE - Fire Captain
18.0 FTE - Fire Engineer
42.0 FTE - Firefighter
Community Risk Reduction
1.0 FTE - Assistant Fire Chief (Non-Sworn)
Fire Marshal
Fire Operations
1.0 FTE - Assistant Fire Chief (Sworn)
Operations
Proposed Budget for
Fiscal Year 2026-2027
160 City of Costa Mesa, California
The City of Costa Mesa Fire and Rescue (CMFR) budget is strategically developed in alignment with the City
Council’s strategic goals and priorities. It is also integrated into the CMFR Community Driven Strategic Plan (2022-
2027), and based on the City of Costa Mesa’s priorities and objectives.
The Fire and Rescue Department is a public safety function that protects life, property and the environment through
its mitigation, prevention, preparedness, response, and recovery services.
The Department is budgeted for 97 full-time staff members: 86 sworn positions and 11 non-sworn positions.
Part-time staffing consists of 2.25 full-time equivalents to serve within the 3 divisions. The 3 divisions are Fire
Administration, Fire /Rescue Operations /Emergency Medical Services, and Community Risk Reduction
The Fire Operations Division provides response services and staffs 6 fire stations, 24/7. The Community Risk
Reduction Division provides life and fire safety planning, inspection, preparedness, and overall community risk
reduction. Both divisions are supported by the Fire Administration division.
CMFR’s budget is aligned with CMFR’s Community Driven Strategic Plan (2022-2027), in direct alignment with the
City Council’s Strategic Goals and Objectives.
CMFR’s primary objectives will continue to be focused within the following strategic initiatives:
●Technology
●Staffing
●Infrastructure
●Training
●Communication
●Accreditation
Fire Administration – 16100
Administration – 50001
The Administration Division is responsible for the delivery of all staff and support services, working towards
the most effective and efficient operations of the department. Among these services, the division provides
direction for strategic, operational, and emergency planning; establishes department policies and procedures;
coordinates internal functions of all divisions, programs, and external functions with other City departments
and community organizations; develops and manages the budget; provides oversight and coordination for
department training and education; represents the department on countywide fire/rescue/emergency medical
services committees; coordinates all ordering and purchasing;coordinates contracts for services; manages the
departments communication and social media efforts; manages the department’s human resources; manages
the department’s records and reports; performs additional functions and duties as needed by the City Manager.
Fire Operations — 16200
Fire/Rescue Operations – 10210
The Operations Division manages Fire, Rescue and Emergency Medical Services and maintains constant readiness
to answer calls for assistance for the citizens and visitors of the community. The Division is also tasked with rapid
response to life, health, fire, rescue, and environmental emergencies, as well as the protection of property, fire
cause and origin determination, and life safety inspections and education. In addition, the fire companies are
involved in comprehensive building and fire protection systems inspections, including the high-rise buildings in the
South Coast Metro area and South Coast Plaza.
Emergency Medical Services – 10230
The Emergency Medical Services Division manages, supervises, and provides the functions required to support
these services including; emergency planning, communications, training and education, equipment maintenance
and repair, supplies, records, and quality control. Pre-hospital advanced life support (ALS) and basic life support
(BLS) is provided by a combination of Paramedic Engine Companies, Truck Companies and Rescue Ambulances,
including an innovative ambulance transportation program
161City of Costa Mesa, California
fIre and rescue
departMent
Community Risk Reduction — 16300
Community Risk Reduction – 10220
The Community Risk Reduction Division develops and enforces local fire, life safety, property, and environmental
protection standards; enforces state adopted fire and life safety codes; reviews building construction plans;
conducts building construction and business inspections; investigates citizen complaints; serves on city-wide
committees related to development review, group homes, homeless outreach, and marijuana businesses; provides
training to department personnel in regard to fire and life safety codes; assists professional trades with technical
fire code requirements and department community education efforts. Develops, provides, and coordinates
community preparedness activities including, volunteer, outreach, education, training, and response programs
including; Business Preparedness Academies and Community Emergency Response Team Academies; and
embracing an overall strategy of community risk reduction.
Proposed Budget for
Fiscal Year 2026-2027
162 City of Costa Mesa, California
Fiscal Year 2025-2026 Accomplishments
■Provided proactive communication internally and externally to improve service quality and community outreach.
■Initiated the next phase of Center of Public Safety Excellence (CPSE) / Commission on Fire Accreditation
International (CFAI) Accreditation Project.
■Continued to move our Strategic Plan forward, inclusive of quarterly reports, in written and digital form, to be
shared internally and externally.
■Completed phase 1 on construction of new Costa Mesa Fire & Rescue (CMFR) Regional Fire & Rescue Training
Facility.
■Completed the Fire Apparatus Engineer Promotional Testing Process.
■Completed the Fire Captain Promotional Testing Process.
■Completed the implementation phase of Tablet Command Project.
■Initiated the ECC CAD (Joint CMPD/CMFR/ECC) project.
■Continued to play a key role with regional and statewide engagement through California’s Master Mutual Aid
System, Cal OES, and our three Cal OES Engines (i.e., Type 1, 3, and 6).
■Highlighted and celebrated CMFR’s 100th Year Anniversary.
■Continued to place a high priority on our Operations and our Community Risk Reduction efforts, inclusive of
the enhancement of Emergency Medical Service (EMS) and Training programs, both from an internal, quality
assurance perspective and an external, community outreach perspective.
■ The CMFR team responded to 13,254 incidents. Completed successful transfer of command for Fire Chief.
■Successfully promoted throughout in the ranks of Battalion Chief, Fire Captain, Engineer and Firefighter and Fire
Marshal.
■Hired new Firefighters.
Fiscal Year 2026-2027 Goals
■Continue to provide proactive communication internally and externally to improve of quality service and
community outreach.
■Complete our Standard of Coverage (SOC) project.
■Continue to move our Strategic Plan forward, inclusive of quarterly reports, in written and digital form, to be
shared internally and externally.
■Initiate the next phase of our CPSE / CFAI Accreditation Project - Winter 2026.
■Complete construction of the new CMFR Regional Fire & Rescue Training Facility -water reclaim system and
phase 2.
■Formally break ground on our Fire Station no. 2 new construction project.
■Complete the entry level Firefighter recruitment Testing Process.
■Complete the Battalion Chief Promotional Testing Process.
■Continue to place the highest priority on our people, specifically related to health, wellness, safety, professional
development, succession planning, active leadership and paramedic school.
■Complete the implementation of our Tablet Command Project- phase 2 Implement bilateral communication
with Tablet Command.
■Proceed to collaborate on the ECC CAD (Joint CMPD/CMFR/ECC) project.
■Continue to move the respective ECC and EOC programs forward, in partnership with CMPD and the City
Manager’s Office.
■Continue to play a key role with our regional and statewide engagement through California’s Master Mutual Aid
System, Cal OES, and our three Cal OES Engines (i.e., Type 1, 3, and 6).
■Expand usage of PS Trax asset management for all apparatus related checks and inventory.
■Expand usage of Starlink across apparatus, dispatch and EOC for resiliency and redundancy.
■Launch the new updated CERT program.
163City of Costa Mesa, California
fIre and rescue
departMent
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1
Provide proactive communication internally
and externally to improve quality of service and
community outreach.
;TRUE ;TRUE ;TRUE ;TRUE
2 Complete our Standard of Coverage (SOC)
project ;TRUE ;TRUE ;TRUE ;TRUE
3
Continue to move our Strategic Plan forward,
inclusive of quarterly reports, in written and
digital form, to be shared internally and
externally.
;TRUE ;TRUE ;TRUE ;TRUE
4 Initiate the next phase of our CPSE / CFAI
Accreditation Project. ;TRUE ;TRUE ;TRUE ;TRUE
5 Complete the construction of our new CMFR
Regional Fire & Rescue Training Facility.
;TRUE ;TRUE ;TRUE ;TRUE
6 Formally break ground on our Fire Station #2
new construction project. ;TRUE ;TRUE ;TRUE ;TRUE
7 Complete the Fire Apparatus Engineer
Promotional Testing Process.
;TRUE ;TRUE
8 Complete the Fire Captain Promotional Testing
Process. ;TRUE ;TRUE
9 Continue to place the highest priority on our
people, specifically related to health, wellness,
safety, professional development, succession
planning, and active leadership.
;TRUE ;TRUE ;TRUE
10 Complete the implementation of our Tablet
Command Project. ;TRUE ;TRUE ;TRUE ;TRUE
11 Initiate the ECC CAD (Joint CMPD/CMFR/ECC)
project.
;TRUE ;TRUE ;TRUE ;TRUE
12
Continue to move the respective ECC and EOC
programs forward, in partnership with CMPD and
the City Manager’s Office.
;TRUE ;TRUE ;TRUE ;TRUE
13 Continue to play a key role with our regional
and statewide engagement through California’s
Master Mutual Aid System, Cal OES, and our
three Cal OES Engines (i.e., Type 1, 3, and 6).
;TRUE ;TRUE ;TRUE ;TRUE
14 Highlight and celebrate CMFR’s 100th Year
Anniversary. ;TRUE ;TRUE ;TRUE
Goals and Objectives
The goals and objectives of the Fire and Rescue Department were developed in alignment with the City Council’s
priorities.
Proposed Budget for
Fiscal Year 2026-2027
164 City of Costa Mesa, California
Performance Measures/Workload Indicators:
WorkLoad Indicators
CY 2023 CY 2024 CY 2025
Actual Actual Actual
CALLS FOR SERVICE
Fire Incidents 261 253 215
EMS & Rescue 10,439 10,459 10,108
Non-Emergency/Good Intent Service Calls 433 414 1,673
False and/or Unintentional Alarms 682 695 697
Incidents involving Narcan Administration 170 124 65
PATIENT TRANSPORT TOTALS
Advanced life support transports (ALS)3,624 3,693 3,724
Basic life support transports (BLS)3,929 4,097 4,145
COMMUNITY RISK REDUCTION
Plan Check Reviews*983 984 1,604
Fire Systems Plans --626
Architectural Plans --978
INSPECTIONS
Fire Prevention System Construction Permit 447 1,075 330
Sprinklers --193
Life Safety- Building Permits 287 205 567
ANNUAL INSPECTIONS
Fire Prevention Inspections 1,779 1,492 1,568
Fire permit inspection/issued 518 347 567
FIRE PREVENTION PROGRAM
Total Number of Hours Worked 1,040 1,040 1,040
Re-inspection for compliance within the same year 889 1,081 1,217
COMMUNITY EDUCATION PROGRAMS
Number of Participants at Hands only CPR Events 352 794 592
Number of Participants Hosted at Fire Station Tours 143 238 587
Number of Special Events Attended 15 47 60
Volunteer Hours – CERT 5,629 787 865
Note: Metrics are presented on a calendar year basis required to align with state and national incident reporting guidelines.
*Plan Check Review includes all t ypes of review: development reviews, special events, block parties, pyrotechnics, annual operations, etc.
165City of Costa Mesa, California
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Performance Measures
CY 2023 CY 2024 CY 2025
Actual Actual Actual
CALLS FOR SERVICE (first on-scene within 7 minutes or less from dispatch)
Fire 93.10%86.67%86.49%
Fire - from dispatch/average Response Time 5:00 5:33 5:45
Emergency Medical Services 93.22%92.60%93.48%
Emergency Medical Service - from disbatch/average Response Time 4:47 4:50 4:46
Rescue (with or without injury, including all freeway response)82.36%83.22%78.36%
Rescue (with or without injury, including all freeway response) - from
disbatch/average Response Time 5:24 5:27 5:40
COMMUNITY RISK REDUCTION
Plan Review Completed within 14 Calendar Days 96%97%73.46 *
Plan Review Resubmittal Review Completed within 7 Calendar Days 98%99%71.32 *
Percentage of apartments inspected in the City 100%100%100%
Percentage of high-rises (7+ stories) inspected in the City 100%100%100%
Percentage of education buildings (up to grade 12) inspected in the City 100%100%100%
Note: Data for Plan review was not available for 2021 and 2022.
* Plan check turnaround times vary by permit type. This percentage reflects multiple permit categories. Metrics will be updated in 2026 to include
permit-type breakouts.
Customer Service Goal
Goal 2024 2025
Response time – 7 minutes or less – All Calls for Service From
Dispatch 90%90%98.82
All Emergency Calls for Service from dispatch/average Response Time 4:59 4:56
Proposed Budget for
Fiscal Year 2026-2027
166 City of Costa Mesa, California
Budget Narrative
The Fiscal Year 2026-27 budget for the Fire and Rescue Department is $39.4 million, an increase of $0.5 million
or 1.3 percent compared to the adopted budget for Fiscal Year 2025-26. The increase is primarily attributed to
adjustments to salaries and benefits as a result of labor negotiations. While there are increases attributed to
adjustments to salaries and benefits as result of labor negotiations, the operating budget is temporarily being
reduced to maintain a balanced budget under current economic conditions. Additionally, the department requests
to reclassify the vacant Emergency Medical Services Coordinator to Battalion Chief. The FTE count will remain
the same.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
Total Fire and Rescue Department $ 35,159,635 $ 3 9,167,336 $ 38,903,466 $ 39,421,729
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY PROGRAM
ADMINISTRATION - 16100
Fire Administration - 50001
Salaries and Benefits $ 2,716,705 $ 1,971,239 $ 2 ,198,341 $ 2 ,211,953
Maintenance and Operations 1,075,640 1,049,677 1,040,948 1,019,948
Subtotal Fire Administration $ 3,792,345 $ 3,020,916 $ 3,239,289 $ 3,231,901
Operations - 51010
Salaries and Benefits $ - $ - $ 118,401 $ 112,469
Subtotal Operations $ - $ - $ 118,401 $ 112,469
FIRE OPERATIONS - 16200
Response and Control - 10210
Salaries and Benefits $ 25,592,559 $ 3 0,157,902 $ 29,080,998 $ 29,606,386
Maintenance and Operations 1,432,084 1,520,311 1,395,200 1,333,200
Fixed Assets 20,436 20,204 22,990 22,990
Subtotal Response and Control $ 27,045,079 $ 31,698,416 $ 30,499,188 $ 30,962,576
Emergency Medical Aid - 10230
Maintenance and Operations 3,032,299 3,062,057 3,255,700 3,225,700
Fixed Assets 5 ,041 6 ,175 10,000 10,000
Subtotal Emergency Medical Aid $ 3,037,340 $ 3,068,232 $ 3,265,700 $ 3,235,700
COMMUNITY RISK REDUCTION - 16300
Fire Prevention - 10220
Salaries and Benefits $ 1,175,785 $ 1,289,700 $ 1,587,548 $ 1,769,743
Maintenance and Operations 93,289 75,698 193,340 10 9,340
Subtotal Fire Prevention $ 1,269,075 $ 1,365,398 $ 1,780,888 $ 1,879,083
TOTAL FIRE AND RESCUE DEPARTMENT
Salaries and Benefits $ 29,489,641 $ 33,418,841 $ 32,985,288 $ 33,700,551
Maintenance and Operations 5 ,644,516 5 ,722,116 5,885,188 5,688,188
Fixed Assets 25,478 26,379 32,990 32,990
Total Fire and Rescue Department $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
167City of Costa Mesa, California
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From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Sworn $ 10,153,377 $ 11,006,396 $ 11,329,338 $ 11,692,081
Regular Salaries - Non-Sworn 872,250 9 95,749 1,365,392 1,523,593
Regular Salaries - Part-Time 110,226 93,473 103,480 103,480
Overtime 3,466,007 5,330,307 2,666,125 2,666,125
Accrual Payoff - Excess Max. 91,167 90,342 32,600 32,600
Vacation/Comp. Time Cash Out 152,784 139,066 51,800 51,800
Holiday Allowance 437,824 585,824 502,869 502,869
Separation Pay-Off 13,611 72,784 41,400 41,400
Other Compensation 8 69,182 991,877 1,436,036 1,550,469
Cafeteria Plan 2,421,387 2,468,324 2,924,242 2,538,228
Medicare 2 45,213 292,706 210,366 2 47,263
Retirement 10,445,474 10,926,625 11,823,691 12,253,944
Longevity 200,585 412,438 483,099 483,099
Executive Prof Development 10,553 12,930 14 ,850 13,600
Subtotal Salaries & Benefits $ 29,489,641 $ 33,418,841 $ 32,985,288 $ 33,700,551
Maintenance and Operations
Stationery and Office $ 13 ,731 $ 14 ,501 $ 12,000 $ 12,000
Multi-Media, Promos, Subscrpt. 23,727 35,099 25,000 25,000
Small Tools and Equipment 174,779 64,057 68,000 68,000
Uniforms and Clothing 142,520 279,435 186,500 146,500
Safety and Health 4 49,193 340,209 413,000 400,000
Maintenance and Construction 3 3,119 51,392 32,500 32,500
Waste Disposal - - 1,500 1,500
Janitorial and Housekeeping 8,059 8,691 13,200 13 ,200
Telephone/Radio/Communications 124,349 110,844 86,544 86,544
Business Meetings 15,761 9,949 4,100 4 ,100
Dues and Memberships 5,058 4,660 6,803 6,803
Professional Development 13 8,824 169,220 164,771 124,771
Buildings and Structures - - 2,500 2,500
Landscaping and Sprinklers - - 500 500
Office Equipment 1,113 869 2,700 2,700
Other Equipment 11,819 6 ,138 24,000 22,000
Consulting 8 7,744 6 7,213 75,000 55,000
Engineering and Architectural 40,384 31,157 142,000 62,000
Financial & Information Svcs. 194,939 204,792 240,000 240,000
Medical and Health Inspection - 392 5,000 3,000
Public Safety 2,305,111 2 ,407,532 2,472,000 2,472,000
External Rent 1,995 1,826 2 ,010 2 ,010
Proposed Budget for
Fiscal Year 2026-2027
168 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
Internal Rent Central Services 2,871 1,725 14,958 14,958
Internal Rent Postage 1,434 797 2,744 2 ,744
Internal Rent - Maintenance 355,900 355,900 355,900 355,900
Internal Rent - Repl Cost 5 11,500 5 11,500 5 11,500 511,500
Internal Rent - Fuel 158,063 193,477 193,400 193,400
Internal Rent Genl Liability 213,400 213,400 213,400 213,400
Internal Rent Workers’ Comp 585,952 585,952 585,952 585,952
Internal Rent Unemployment 12,206 12,206 12,206 12,206
Taxes and Assessments 28,225 3 2,711 13,900 13 ,900
Other Costs 2,740 6,471 1,600 1,600
Subtotal Maintenance & Operations $ 5,644,516 $ 5,722,116 $ 5,885,188 $ 5,688,188
Fixed Assets
Other Equipment 25,478 26,379 32,990 32,990
Subtotal Fixed Assets $ 25,478 $ 26,379 $ 32,990 $ 32,990
Total Fire and Rescue Department $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
*Includes Ambulance Program Contractual Services.
169City of Costa Mesa, California
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From Fiscal Year 2023-2024
Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Sworn $ 10,153,377 $ 11,006,396 $ 11,329,338 $ 11,692,081
Regular Salaries - Non-Sworn 872,250 9 95,749 1,365,392 1,523,593
Regular Salaries - Part-Time 110,226 93,473 103,480 103,480
Overtime 3,466,007 5,330,307 2,666,125 2,666,125
Accrual Payoff - Excess Max. 91,167 90,342 32,600 32,600
Vacation/Comp. Time Cash Out 152,784 139,066 51,800 51,800
Holiday Allowance 437,824 585,824 502,869 502,869
Separation Pay-Off 13,611 72,784 41,400 41,400
Other Compensation 8 69,182 991,877 1,436,036 1,550,469
Cafeteria Plan 2,421,387 2,468,324 2,924,242 2,538,228
Medicare 2 45,213 292,706 210,366 2 47,263
Retirement 10,445,474 10,926,625 11,823,691 12,253,944
Longevity 200,585 412,438 483,099 483,099
Executive Prof Development 10,553 12,930 14 ,850 13,600
Subtotal Salaries & Benefits $ 29,489,641 $ 33,418,841 $ 32,985,288 $ 33,700,551
Maintenance and Operations
Stationery and Office $ 13 ,731 $ 14 ,501 $ 12,000 $ 12,000
Multi-Media, Promos, Subscrpt. 23,727 35,099 25,000 25,000
Small Tools and Equipment 174,779 64,057 68,000 68,000
Uniforms and Clothing 142,520 279,435 186,500 146,500
Safety and Health 4 49,193 340,209 413,000 400,000
Maintenance and Construction 3 3,119 51,392 32,500 32,500
Waste Disposal - - 1,500 1,500
Janitorial and Housekeeping 8,059 8,691 13,200 13 ,200
Telephone/Radio/Communications 124,349 110,844 86,544 86,544
Business Meetings 15,761 9,949 4,100 4 ,100
Dues and Memberships 5,058 4,660 6,803 6,803
Professional Development 13 8,824 169,220 164,771 124,771
Buildings and Structures - - 2,500 2,500
Landscaping and Sprinklers - - 500 500
Office Equipment 1,113 869 2,700 2,700
Other Equipment 11,819 6 ,138 24,000 22,000
Consulting 8 7,744 6 7,213 75,000 55,000
Engineering and Architectural 40,384 31,157 142,000 62,000
Financial & Information Svcs. 194,939 204,792 240,000 240,000
Medical and Health Inspection - 392 5,000 3,000
Public Safety 2,305,111 2 ,407,532 2,472,000 2,472,000
External Rent 1,995 1,826 2 ,010 2 ,010
Proposed Budget for
Fiscal Year 2026-2027
170 City of Costa Mesa, California
From Fiscal Year 2023-2024
Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
FIRE AND RESCUE DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Internal Rent Central Services 2,871 1,725 14,958 14,958
Internal Rent Postage 1,434 797 2,744 2 ,744
Internal Rent - Maintenance 355,900 355,900 355,900 355,900
Internal Rent - Repl Cost 5 11,500 5 11,500 5 11,500 511,500
Internal Rent - Fuel 158,063 193,477 193,400 193,400
Internal Rent Genl Liability 213,400 213,400 213,400 213,400
Internal Rent Workers’ Comp 585,952 585,952 585,952 585,952
Internal Rent Unemployment 12,206 12,206 12,206 12,206
Taxes and Assessments 28,225 3 2,711 13,900 13 ,900
Other Costs 2,740 6,471 1,600 1,600
Subtotal Maintenance & Operations $ 5,644,516 $ 5,722,116 $ 5,885,188 $ 5,688,188
Fixed Assets
Other Equipment 25,478 26,379 32,990 32,990
Subtotal Fixed Assets $ 25,478 $ 26,379 $ 32,990 $ 32,990
Total Fire and Rescue Department $ 35,159,635 $ 39,167,336 $ 38,903,466 $ 39,421,729
*Includes Ambulance Program Contractual Services.
171City of Costa Mesa, California
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Economic & Development ServicesDepartment
Economic & Development
Services Department
1.0 FTE - Director of Economic & Development Services
1.0 FTE - Assistant Director
2.0 FTE - Senior Management Analyst
1.0 FTE - Executive Assistant
1.0 FTE - Administrative Assistant
1.0 FTE - Planning Manager
1.0 FTE- Econ. Dev. Administrator
1.0 FTE - Principal Planner
2.0 FTE - Senior Planner
3.0 FTE - Associate Planner
3.0 FTE - Assistant Planner
1.0 FTE - Permit Processing Specialist
1.71 FTE - Part-Time
1.0 FTE - Planning Manager
1.0 FTE - Principal Planner
1.0 FTE - Senior Planner
1.0 FTE - Assistant Planner
1.0 FTE - Grant Administrator
1.0 FTE - Management Analyst
1.0 FTE - Office Specialist II
1.0 FTE - Building Official
1.0 FTE - Chief of Inspection
1.0 FTE - Chief Plans Examiner
3.0 FTE - Plan Check Engineer
1.0 FTE - Senior Combination Inspector
2.0 FTE - Building Inspector II
2.0 FTE - Building Inspector I
1.0 FTE- Senior Permit Technician
4.0 FTE - Building Technician II
2.0 FTE - Permit Processing Specialist
0.49 FTE - Part-Time
1.0 FTE - Code Enforcement Manager
2.0 FTE - Senior Code Enforcement Officer
7.0 FTE - Code Enforcement Officer II
2.46 FTE - Part-Time
Proposed Budget for
Fiscal Year 2026-2027
174 City of Costa Mesa, California
The Economic & Development Services Department is responsible for guiding and permitting new development
and reinvestment to ensure a high-quality built environment, long range strategic planning to ensure the City’s
vision for growth and development is met; and economic development to facilitate strong business growth.
The Department’s services include policy development, legislative review, entitlement processing, building plan
review, building permit issuance and inspection, housing services and environmental sustainability programs. The
Department has 53 full-time positions and 5.34 full-time equivalents. The Department comprises five (5) divisions;
each division is allocated into different programs. The five divisions are as follows:
■Administration
■Advanced Planning and Housing
■Building Safety
■Code Enforcement
■Current Planning and Economic Development
Code Enforcement Administration — 18100
Community Development Administration – 50001
Directs and coordinates the Department’s administrative activities, budgeting contract management,
communications efforts, and provides support to the City Manager; and serves as a liaison to the City Council,
Planning Commission, Housing and Public Service Grant Committee and the Mobile Home Park Advisory
Committee.
Planning — 18200
Advanced Planning and Housing – 20310
The Advanced Planning and Housing Division provides comprehensive City planning services in long-range
planning by maintaining the City’s General Plan and Specific Plans with needed updates, coordinating with State
and regional planning agencies including the State Department of Housing and Community Development and
the Southern California Association of Governments, ensuring consistency with legislative mandates, tracking
and responding to socio-economic and demographic trends, and monitoring grant opportunities for advance
planning projects. Additionally, this section manages the annual funding cycles of the U.S. Department of Housing
and Urban Development (HUD) for federal Community Development Block Grant (CDBG), HOME and CalHOME
funding and subrecipients, including reporting and compliance. The Advanced Planning section is overseeing the
Fairview Developmental Center Specific Plan effort, the City’s first Climate Action and Adaptation Plan, the City’s
Neighborhoods Where We All Belong (NWWAB) rezone program, Housing Element Implementation, monitoring
of affordable housing and agreements, and implementing the HUD certified and City adopted Consolidated Plan
(2025-2029), the Annual Action Plan and Consolidated Annual Performance and Evaluation Reports (CAPERs).
Public Service Grants Programs – 20421
The Advanced Planning and Housing Division coordinates, administers and monitors public service grants
allocated by the City Council and funded through the Community Development Block Grant Program (CDBG). Public
service grants are awarded to n onprofit a gencies p roviding services such a s: fair h ousing s ervices; h omelessness
prevention and services; youth, senior and disabled services through the City’s annual CDBG funding allocation.
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Single Family Housing Rehabilitation – 20422
Advanced Planning and Housing coordinates and administers the City’s Single Family Housing Rehabilitation
program for eligible, low-income, Costa Mesa homeowners, by providing grants (up to $20,000) and/or deferred zero
interest (0%) loans (up to $50,000). Residential property rehabilitation includes interior and exterior improvements
addressing basic Zoning and Building Code violations, lead-based paint hazards, and other repairs.
CDBG Administration – 20427
Advanced Planning and Housing oversees the preparation and implementation of the federally-required five-year
Consolidated Plan and one-year Annual Action plans, and completes the Consolidated Annual Performance and
Evaluation Report (CAPER) each year to ensure CDBG funded programs and projects comply with the goals of
the plan. Additionally, Housing and Community Development (HCD) administers the City’s CDBG programs as
approved by the City Council.
HOME Administration – 20440
Advanced Planning and Housing coordinates and administers the City’s federally-funded HOME programs
as approved by the City Council to improve and enhance housing and suitable living environments for low and
moderate-income residents. Additionally, HCD oversees the programs funded with the City’s annual HOME
allocation through the five-year Consolidated Plan, one-year Annual Actions Plans and the consolidated annual
performance and evaluation report (CAPER).
HOME Projects – 20445
Advanced Planning and Housing evaluates and presents affordable housing projects eligible for HOME grant funds
for City Council approval and monitors and ensures compliance with federal regulatory reporting requirements.
For each project funded, HCD confirms income qualification; coordinates affordable housing agreements and
loan documentation, performs ongoing loan management and monitoring; and conducts compliance monitoring
through the life of each loan.
HOME-ARP Supportive Services – 20446
Advanced Planning and Housing oversees the preparation and implementation of the federally-required HOME-ARP
Allocation Plan and administers the City’s Supportive Services contracts approved by the City Council, ensuring that
HOME-ARP-funded programs comply with the goals of the plan. Additionally, HCD provides technical assistance
and assures that nonprofit service providers maintain HUD compliance through reporting requirements. Funds
expire in 2030.
Proposed Budget for
Fiscal Year 2026-2027
176 City of Costa Mesa, California
Tenant Based Rental Assistance – 20448
Advanced Planning and Housing coordinates and administers the City’s HOME funded Tenant-Based Rental
Assistance (TBRA) program. The TBRA program provides rental assistance for up to 24 months for low- income
residents in the City. Security deposit or utility deposit assistance may also be provided in conjunction with rental
assistance. The TBRA program is implemented in coordination with a local community-based nonprofit partner.
Current Planning – 20320
The Current Planning Division is responsible for implementing the Zoning Code, the goals, policies, and
objectives of the City’s General Plan, and implement applicable State laws. The Division in general supports City
decision-makers including the Director of Economic & Development Services Department. City Manager, Zoning
Administrator, Planning Commission, and City Council. The Division’s role is to promote quality of life in the City
and maintain the public health, safety, and general welfare of its businesses and residential communities.
Planning Commission – 20360
The Planning Division provides staff support to the Planning Commission, a seven-member advisory board to the
City Council on land use and community development matters. The Planning Commission decides on discretionary
planning applications (e.g. conditional use permits, variances, master plans, design reviews, subdivision maps,
and residential developments). As an advisory body to the City Council, the Planning Commission also makes
recommendations to the City Council regarding General Plan amendments, Zoning amendments, Specific Plans
and other planning and land development matters.
Economic Development – 20370
The Economic Development program works closely with the Costa Mesa Chamber of Commerce and Travel Costa
Mesa Conference and Visitor Bureau to attract new business, support the expansion of existing enterprises,
and retain key establishments that contribute significantly to the local economy. Activities include streamlining
application and approval processes, marketing Costa Mesa on both regional and national levels, coordinating
with regional business and economic development groups, and enhancing the overall business climate within
the City. The program also assists new companies in relocating to Costa Mesa and ensures a business-friendly
atmosphere and to expedited services to support business establishment and growth.
Building Safety — 18300
Permit & Plan Check Services – 20410
The Building Safety Division provides local enforcement of mandatory State building standards, codes, and Costa
Mesa Municipal Code provisions related to the construction, modification, use, and occupancy of private and
public buildings and properties. The division provides permit issuance and plan check services for new building
construction and the modification of existing structures. The division oversees the routing of plans and coordination
of building permit approvals with other divisions and City departments. Furthermore, the division calculates and
collects building permits and other development related fees. The Building Division created and developed ten
different permit applications that are fully automated and can be issued online. The Building Division monitors and
tracks the senate and assembly bills to comply with State & Federal Laws.
177City of Costa Mesa, California
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Inspection Services – 20410
The Building Safety Division provides inspection services for new building construction and the modification of
existing structures for compliance with State building standards, codes, and Costa Mesa Municipal Code provisions
related to the construction, modification, use, and occupancy of private and public buildings and properties.
Inspection services enforce codes that establish minimum requirements to safeguard the public health, safety and
general welfare; to provide access to persons with disabilities; to promote energy conservation; and to promote a
reasonable level of safety to emergency responders during emergency operations. The division conducts damage
assessments and determines building safety following a major disaster such as an earthquake and investigates
building construction, illegal conversions, disabled access and other building-related complaints generated by
the public. Building inspectors also support the City’s Code Enforcement officers in assessing housing units for
livability and safety concerns.
Code Enforcement — 18400
The Code Enforcement Division works in partnership with the public to promote and maintain a safe and desirable
living and working environment by applying the division’s resources to respond to City Council priorities and to
complaints generated by the public.
Code Enforcement – 20350
The Code Enforcement Division plays a vital role in safeguarding public health, safety, and welfare, working diligently
to ensure a safe and desirable living and working environment for all residents and businesses in the community.
This division is responsible for the strategic enforcement of the Costa Mesa Municipal Code, focusing on various
important areas including land use regulations, building construction standards, occupancy requirements, and
maintenance of private properties. Additionally, the division addresses issues related to vacant lots, ensures
proper nuisance abatement, and regulates the use of signage throughout the city.
Code Enforcement Officers respond to reports of sub-standard living conditions, building safety and property
maintenance by inspecting properties and taking necessary action to pursue compliance in the form of
property maintenance. The division works with the Building Safety inspection staff to ensure compliance with
State law for property inspections.
The division also performs lodging inspections in conjunction with the Orange County Health Department
and various other state and local agencies. The division inspects the City’s stock of lodging establishments
for compliance with the Municipal Code, State Health & Safety laws, and other concerns that lead to blighted
conditions in the community.
Code Enforcement Officers perform routine inspections of City-approved cannabis businesses in close coordination
with the Police Department and the State of California’s Bureau of Cannabis Control to ensure such facilities
maintain compliance with applicable regulations.
A portion of the City is located in the CDBG geographical area. Accordingly, CDBG funds a subset of the Code
Enforcement operations.
Cannabis Business Permitting/Inspections – 20350
Proposed Budget for
Fiscal Year 2026-2027
178 City of Costa Mesa, California
The Code Enforcement Division, in coordination with the Planning Division and other City Departments, is
responsible for inspecting, monitoring, and enforcing the City’s zoning regulations and operating requirements for
cannabis businesses. The division performs routine inspections of City-approved cannabis businesses in close
coordination with the Police Department and the State of California’s Bureau of Cannabis Control to ensure such
facilities maintain compliance with applicable regulations.
179City of Costa Mesa, California
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Fiscal Year 2025-2026 Accomplishments
■The City made significant strides toward the Neighborhoods Where We All Belong (NWAAB) rezoning efforts,
including completion of Round 1 and 2 community outreach, City Council approved of rezoning of the Housing
Element sites and associated zoning map and zoning code amendments. The City submitted to HCD for
consideration of housing element certification.
■The City made significant strides forward towards drafting the Fairview Developmental Center Specific Plan
(FDC SP). The planning efforts focused on continuing community engagement through workshops and public
meetings, honing in on key land use components that will shape the land use development of site, established
a project description for environmental review and that will help define policies and standards, began drafting
the Specific Plan, and initiated the EIR process pursuant to California Environmental Quality Act. The project
is part of the approved Housing Element Programs (Program 3B) and is anticipated to be completed by 2026.
■The City made significant strides toward the Neighborhoods Where We All Belong (NWAAB) rezoning efforts,
including completion of Round 1 and 2 community outreach, City Council approved of rezoning of the Housing
Element sites and associated zoning map and zoning code amendments. The City submitted to HCD for
consideration of housing element certification.
■Continued to process the Climate Action and Adaptation Plan (CAAP), conducted community outreach
through summer 2025 and spring 2026. Held internal and external stakeholders’ meetings, developed detailed
greenhouse gas emissions inventory and climate vulnerability and risk assessment, conducted an update
meeting with the City Council in February 2026 and released draft policies for public review.
■Completed a technical zoning code clean-up to provide technical updates and clarifications, including codifying
several Zoning Administrator Determinations, state law updates and establishing a procedure for determining
shared parking requirements to reflect current parking trends.
■Prepared and submitted to the Department of Housing and Urban Development (HUD) the City’s Consolidated
Annual Performance & Evaluation Report (CAPER) and the 2025-2026 Annual Action Plan, in line with the City’s
adopted five-year 2025-2029 Consolidated Plan.
■Released the City’s Community Development Block Grant (CDBG) Public Service Grants program online
application.
■Awarded $1.5 million of HOME funds in a loan configuration to assist two affordable housing developments.
■Exceeded the annual goal of 10 properties with the HOME funded rehabilitation program within the first six
months of the fiscal year.
■Exceeded the annual goal of assisting 10 low-income families through the HOME funded tenant based rental
assistance program (TBRA) administered by Families Forward.
■Responded to over 1,200 community concerns related to sub-standard housing, building violations, and property
maintenance.
■Victoria Place (220 Victoria Place) - Approved a 40-unit for-sale residential development, supporting the City’s
ongoing efforts to expand ownership housing opportunities.
■Bear Street (3150 Bear Street) - Approved a 142-unit ownership residential community, including townhomes
and stacked flats, replacing an underutilized site with much-needed for-sale housing.
■Accomplished Council’s goal of recruiting and retaining staff by filling the Planning Manager, Principal Planner,
Grant Administrator, two Building Inspectors, Permit Processing Specialist and two Senior Code Enforcement
Officers vacancies.
■Launched the Active Development Map, providing staff and the public with real-time visibility into development
activity citywide; and a public-facing Parcel Viewer, expanding access to zoning, land-use, and development
related parcel information.
■Developed and launched a Welcome Packet for New Businesses, improving onboarding, clarity of requirements,
and awareness of available City resources.
■Certified three Green Businesses, including a national retailer, supporting City sustainability goals.
■City staff attended the 2026 Innovating Commerce Serving Communities (ICSC) Conference, supporting
business attraction and site-selection outreach.
■Attracted several businesses to Costa Mesa, including facilitation of a future tenant at the former At Home site,
which will help decrease General Merchandise retail leakage from the City.
Proposed Budget for
Fiscal Year 2026-2027
180 City of Costa Mesa, California
■The Code Enforcement Manager participated in the Orange County Code Enforcement Supervisors’ monthly
meetings and a town hall to showcase the division’s community efforts.
■Code Enforcement assisted the Neighborhood Improvement staff in addressing situations involving unhoused
individuals, with a focus on safety and compliance of properties.
■Code Enforcement responded and addressed 59 complaints of unpermitted residential and commercial and
held administrative hearings.
■Code Enforcement staff successfully collaborated with the Costa Mesa Police Department, Community Policing
and Special Investigation units to address commercial and residential property issues.
■The Building Division adopted the new 2025 California Building Construction Codes.
■Building staff participated in annual training offered by the California Building Officials Training Institute for
significant changes to the Building Codes.
■Completed the implementation of SB326 and SB720 requirements for the Exterior Elevated Elements (EEE) into
TESSA.
■Building staff continued to work closely with the Sanitation District, Mesa Water, and Orange County Health to
streamline and enhance the permitting process.
■The inspection staff performed approximately 25,000 building inspections.
Fiscal Year 2026-2027 Goals
■Complete the City’s Neighborhoods Where We All Belong (NWWAB) community visioning and re-rezoning
efforts. Provide the City Council and public with regular project progress updates.
■Complete the required objective design guidelines in conjunction with the City’s community visioning and
re-zoning efforts to provide for high-quality new housing opportunities and revitalization of key commercial and
industrial corridors.
■Continue to work with the S tate agencies in preparing the City’s Fairview Development Center (FDC) specific
plan, with the goal of City Council approval in 2026. Provide the City Council and public regular project progress
updates.
■Complete the City’s Climate Action and Adaptation Plan (CAAP) and begin implementation.
■Manage a high volume of development applications, while promoting high-quality neighborhoods and businesses
in Costa Mesa. Provide the public and decision-makers with informative staff reports, clear recommendations,
and appropriate project informational materials.
■Continue to recruit and retain high quality staff to assist with the City’s many advanced planning efforts and
current planning demands. Continue long-term resource and succession planning. Pursue additional staff
training, including the use of new technologies, to enhance customer service.
■Continue coordinating and funding efforts for the approved affordable senior housing project at the City’s
Senior Center site and assist Jamboree Housing in completing building permit plan check. During construction,
work with the construction team to meet the project timing goals, which will ultimately provide for additional
senior affordable housing resources in the City.
■Continue to facilitate, promote, and improve the City’s efforts regarding Green Businesses.
■Continue to monitor and modify the City’s online land development and business license permitting system
(TESSA) to ensure that permits and licenses are obtained in a timely manner with a user-friendly public interface.
Provide the City Council with an annual update of the system progress.
■Prioritize and complete General Plan and municipal code updates required to comply with State mandates for
hazard planning, parking, active transportation, environmental justice, and open space.
■Assist housing developers with and promote the City’s adopted Affordable Housing Ordinance with the goal of
increasing housing production and providing affordable housing opportunities in the city.
■Prepare and submit to the Department of Housing and Urban Development (HUD) the City’s 2026-2027 Annual
Action Plan.
■Prepare draft guidelines for City Council review of Measure Q “First-Time Homebuyer Program”.
■Maintain timely permit and inspection services for all development applications. Continue to enhance online
permitting services and plan check response times.
181City of Costa Mesa, California
econoMIc & developMent servIces
departMent
■Continue promoting Public Health and Safety by identifying and addresses potential hazards like unsafe
structures, unsanitary living conditions.
■Improving Quality of Life by addressing nuisances to create a clean, orderly, and safe environment, fostering a
sense of pride and a better living experience for all residents.
■Continue to collaborate with commercial business owners to promote and safeguard public health, safety, and
welfare. This collaboration involves helping businesses meet established standards, which in turn supports
their compliance efforts. By doing so, we can facilitate smooth operations and ensure these businesses operate
legitimately.
Proposed Budget for
Fiscal Year 2026-2027
182 City of Costa Mesa, California
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Housing
Commitments
GOALS AND OBJECTIVES
Environmental
Sustainability
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1
Complete the City’s Neighborhoods Where We All
Belong (NWWAB) community visioning and re-rezoning
efforts. Provide the City Council and public with regular
project progress updates.
;TRUE ;TRUE
2
Continue to work with the State agencies in preparing
the City’s Fairview Development Center (FDC) specific
plan, with the goal of City Council approval in 2026.
Provide the City Council and public regular project
progress updates.
;TRUE
3 Complete the City’s Climate Action and Adaptation Plan
(CAAP) and begin implementation.
;TRUE
4
Manage a high volume of development applications,
while promoting high-quality neighborhoods and
businesses in Costa Mesa. Provide the public and
decision-makers with informative staff reports,
clear recommendations, and appropriate project
informational materials.
;TRUE
5
Continue to recruit and retain high quality staff to
assist with the City’s many advanced planning efforts
and current planning demands. Continue long-term
resource and succession planning. Pursue additional
staff training, including the use of new technologies, to
enhance customer service.
;TRUE
6
Continue coordinating and funding efforts for the
approved affordable senior housing project at the
City’s Senior Center site and assist Jamboree Housing
in completing building permit plan check. During
construction, work with the construction team to meet
the project timing goals, which will ultimately provide
for additional senior affordable housing resources in the
City.
;TRUE
7 Continue to facilitate, promote and improve the City’s
efforts regarding Green Businesses.
;TRUE
8
Continue to monitor and modify the City’s online
land development and business license permitting
system (TESSA) to ensure that permits and licenses
are obtained in a timely manner with a user-friendly
public interface. Provide the City Council with an annual
update of the system progress.
;TRUE
9
Prioritize and complete General Plan and municipal
code updates required to comply with State mandates
for hazard planning, parking, active transportation,
environmental justice, and open space.
;TRUE
10
Assist housing developers with and promote the City’s
adopted Affordable Housing Ordinance with the goal of
increasing housing production and providing affordable
housing opportunities in the city.
;TRUE
Goals and Objectives
The goals and objectives of the Development Department were developed in alignment with the City Council’s
priorities.
183City of Costa Mesa, California
econoMIc & developMent servIces
departMent
Quality Recruitment Fiscally Sustainable Safe Community Housing Commitments
GOALS AND OBJECTIVES
Environmental Sustainability
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
11
Prepare and submit to the Department of Housing and
Urban Development (HUD) the City’s 2026-2027 Annual
Action Plan.
;TRUE
12 Prepare draft guidelines for City Council review of
Measure Q “First-Time Homebuyer Program”. ;TRUE
13 Provide high quality customer service and maintain high
level of customer satisfaction.
;TRUE
14
Maintain timely permit and inspection services for all
development applications. Continue to enhance online
permitting services and plan check response times.
;TRUE ;TRUE
15
Continue promoting Public Health and Safety by
identifying and addresses potential hazards like unsafe
structures, unsanitary living conditions.
;TRUE ;TRUE
16
Improving Quality of Life by addressing nuisances to
create a clean, orderly, and safe environment, fostering
a sense of pride and a better living experience for all
residents.
;TRUE ;TRUE
17 Continue to collaborate with commercial business
owners to promote and safeguard public health,
safety, and welfare. This collaboration involves helping
businesses meet established standards, which in turn
supports their compliance efforts. By doing so, we
can facilitate smooth operations and ensure these
businesses operate legitimately.
;TRUE ;TRUE
Proposed Budget for
Fiscal Year 2026-2027
184 City of Costa Mesa, California
Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Estimated
(Adopted)
FY 26-27
Estimated
PLANNING DIVISION
Number of customers assisted at the customer service counter*1,895 2,000 1,900 1700
Number of general calls/emails 1950
Number of land use applications reviewed 363 300 450 316
Number of building permits reviewed 1,791 2,000 2,000 2580
BUILDING DIVISION
Number of customers assisted at the customer service counter*2,877 3,000 2,500 3500
Number of building permits issued 2,635 2,500 2,800 3000
Number of building site inspections performed 20,880 20,000 24,000 26000
Number of plan checks performed 1,976 2,000 1,800 2000
Number of building code violations issued 51 50 N/A NA
Plan checks approved per FTE 225 to 1 220 to 1 332 to 1 650 to 1
Number of inspections conducted per inspector 4,176 to 1 4,000 to 1 4,000 to 1 5200 to 1
COMMUNITY IMPROVEMENT DIVISION
Number of calls received to report code violations 786 750 800 800
Number of community concerns addressed (in person, by phone, email, 311
app)1,726 1,700 1,800 2,200
Number of administrative citations issued 186 175 185 150
Number of cases closed per Code officer 127 to 1 120 to 1 126 to 1 1 to 300
Number of actions per Code officer 6,630 to 1 6,000 to 1 6,300 to 1 6,500 to 1
HOUSING AND COMMUNITY DEVELOPMENT DIVISION
Federal CDBG and HOME housing grant funds administered $1.5m $1.4m $1.4m $1.3M
Number of housing rehabilitation grants/loans issued 13 10 10 14
Number of housing workshops held (English and Spanish)***19 16 16 15
*Decrease in counter activity reflects the implementation of new Totally Electronic Self-Service Application (TESSA) online permitting.
***Includes workshops related to fair housing, tenant resources, Specific Plans, Consolidated Plans, etc.
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Estimated Estimated
PLANNING DIVISION
Percentage of entitlement applications to Planning Commission (PC) within
three months of the date determined complete 85%90%95%90%
Percentage of entitlement applications for Zoning Administrator (ZA) review
within two months of the date determined complete 78%80%85%75%
BUILDING DIVISION
Percentage of plan checks reviewed within 14 days 48%*65%75%75%
Percentage plan review re-checks reviewed within 10 working days 60%75%85%85%
COMMUNITY IMPROVEMENT DIVISION
Percentage of community concerns investigated within 5 days 59%*80%85%85%
Percentage of Code Enforcement cases resolved within 30 days 60%75%80%80%
Percentage of Code Enforcement cases over 60 days old 19%15%15%10%
*This is a conservative estimate, was not previously tracked in TESSA and subsequently the results were sporadic.
Customer Service Goal
Goal
Average response time to customer inquiries within 24 hours 95%
185City of Costa Mesa, California
econoMIc & developMent servIces
departMent
Budget Narrative
The Fiscal Year 2026-27 budget for the Economic and Development Services Department is $12.4 million, an
increase of $0.9 million or 8.2 percent, compared to the adopted budget for Fiscal Year 2025-26. Increases within
the General Fund (Fund 101) are primarily attributable to salary and benefit adjustments resulting from recently
negotiated labor contracts. These increases are partially offset by reductions in operating expenditures to align
spending with projected revenues
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 9,082,786 $ 9,571,371 $ 9,695,735 $ 10,651,781
1st Time Homebuyers Prg(MeasQ) - 140 - - 227,472 227,472
Disaster Fund - 150 - 126 - -
American Rescue Plan Fund - 204 - 411,656 - -
HOME Program Fund - 205 788,958 5 51,646 640,632 7 30,814
CDBG Fund - 207 5 87,182 605,826 919,645 812,257
Grants - State - 231 161,477 38,458 - -
IT Replacement Fund - 603 29,073 2,321 - -
Total ECONOMIC & DEVELOPMENT SERVICES
DEPARTMENT $ 10,649,476 $ 11,181,403 $ 11,483,484 $ 12,422,324
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY PROGRAM
ADMINISTRATION - 18100
Development Administration - 50001
Salaries and Benefits $ 1,012,954 $ 1,257,959 $ 1,584,246 $ 1,684,717
Maintenance and Operations 133,999 122,772 350,820 350,820
Fixed Assets 11,655 9,908 24,250 24,250
Subtotal Development Admin.$ 1,158,608 $ 1,390,639 $ 1,959,316 $ 2,059,787
Economic Development - 20370
Salaries and Benefits $ 266,162 $ 2 81,176 $ 232,400 $ 256,953
Maintenance and Operations 74,355 14 6,038 1,250 $ 1,250
Fixed Assets 5,319 - - -
Subtotal Economic Development $ 345,836 $ 427,214 $ 233,650 $ 258,203
PLANNING - 18200
Planning - 20320
Salaries and Benefits $ 2,155,392 $ 2,320,335 $ 2,275,325 $ 2,598,349
Maintenance and Operations 330,898 249,256 280,590 269,490
Fixed Assets 21,362 429 - -
Subtotal Planning $ 2,507,653 $ 2,570,021 $ 2,555,915 $ 2,867,839
Planning Commission - 20360
Maintenance and Operations 35,157 38,292 36,940 36,940
Subtotal Planning Commission $ 35,157 $ 38,292 $ 36,940 $ 36,940
Proposed Budget for
Fiscal Year 2026-2027
186 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Local Action Early Plan (LEAP) - 20395
Maintenance and Operations 95,984 8,235 - -
Subtotal Local Action Early Plan (LEAP)$ 95,984 $ 8,235 $ - $ -
BUILDING SAFETY - 18300
Building Safety - 20410
Salaries and Benefits $ 2,944,186 $ 3,145,887 $ 3 ,177,007 $ 3,484,620
Maintenance and Operations 421,204 461,394 476,885 468,885
Fixed Assets 8,131 1,545 4,000 4,000
Subtotal Building Safety $ 3,373,522 $ 3,608,826 $ 3,657,892 $ 3,957,505
CODE ENFORCEMENT - 18400
Code Enforcement - 20350
Salaries and Benefits $ 1,799,082 $ 1,673,476 $ 1,937,218 $ 2,003,143
Maintenance and Operations 174,445 13 8,351 14 6,649 129,749
Fixed Assets 36,936 - - -
Subtotal Code Enforcement $ 2,010,463 $ 1,811,828 $ 2,083,867 $ 2,132,892
HOUSING ADMINISTRATION - 11310
Public Service Programs - 20421
Salaries and Benefits $ 32,543 $ 28,686 $ - $ 30,000
Maintenance and Operations 120,808 115,714 121,575 102,147
Subtotal Public Service Programs $ 153,351 $ 144,400 $ 121,575 $ 132,147
CDBG Administration - 20427
Salaries and Benefits $ 8 8,158 $ 114,017 $ 70,373 $ 72,891
Maintenance and Operations 50,531 6 7,213 7 2,617 77,057
Fixed Assets - - - 26,250
Subtotal CDBG Administration $ 138,689 $ 181,230 $ 142,990 $ 176,198
CDBG Housing Rehab Admin. - 20455
Salaries and Benefits $ 41,255 $ 3 7,291 $ 42,433 $ -
Maintenance and Operations - - 8 ,274 70,000
Subtotal CDBG Housing Rehab Admin.$ 41,255 $ 37,291 $ 50,707 $ 70,000
HOME - 11320
Single Family Housing Rehab. - 20422
Salaries and Benefits $ 14 ,759 $ 34,635 $ 3 7,838 $ 42,535
Maintenance and Operations 187,647 285,031 239,139 393,948
Subtotal Single Family Housing Rehab $ 202,406 $ 319,666 $ 276,977 $ 436,483
HOME Program - 20440
Salaries and Benefits $ 5 3,819 $ 18,015 $ 52,063 $ 11,437
Maintenance and Operations 1,557 19,136 40,454 26,295
187City of Costa Mesa, California
econoMIc & developMent servIces
departMent
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Subtotal HOME Program $ 55,375 $ 37,151 $ 92,517 $ 37,732
HOME Projects - 20445
Maintenance and Operations $ - $ - $ 75,262 $ 56,599
Subtotal HOME Projects $ - $ - $ 75,262 $ 56,599
HOME ARP - 20446
Salaries and Benefits $ - $ - $ 45,876 $ -
Subtotal HOME Projects $ - $ - $ 45,876 $ -
Tenant Based Rental Assistance - 20448
Maintenance and Operations $ 157,553 $ 190,480 $ 150,000 $ 200,000
Subtotal TBRA Projects $ 157,553 $ 190,480 $ 150,000 $ 200,000
CalHome - 20460
TOTAL ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT
Salaries and Benefits $ 8 ,452,749 $ 8,915,953 $ 9,454,779 $ 10,184,644
Maintenance and Operations 2 ,113,323 2,253,568 2,000,455 2 ,183,180
Fixed Assets 83,403 11,882 28,250 54,500
TOTAL ECONOMIC & DEVELOPMENT SERVICES
DEPARTMENT $ 10,649,476 $ 11,181,403 $ 11,483,484 $ 12,422,324
Proposed Budget for
Fiscal Year 2026-2027
188 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Regular Salaries - Non-Sworn $ 5 ,006,117 $ 5 ,318,139 $ 5,688,606 $ 6,266,833
Regular Salaries - Part-Time 234,313 188,390 3 02,217 206,786
Overtime 328,312 179,242 129,467 128,467
Accrual Payoff - Excess Max. 2 ,962 - 3,300 3,300
Vacation/Comp. Time Cash Out 23,542 4 4,121 12,500 12,500
Holiday Allowance 14 ,544 14,661 218 -
Separation Pay-Off 74,861 53,398 2,500 2,500
Other Compensation 61,831 61,166 69,303 85,785
Cafeteria Plan 953,873 992,466 1,122,750 1,078,488
Medicare 87,555 89,621 86,410 107,983
Retirement 1,654,869 1,963,535 2,016,290 2 ,270,903
Executive Prof Development 5,706 6 ,132 14,200 14 ,200
Auto Allowance 4,265 5,080 6 ,900 6 ,900
Unemployment - - 20 -
Workers’ Compensation - - 98 -
Subtotal Salaries & Benefits $ 8,452,749 $ 8,915,953 $ 9,454,779 $ 10,184,644
Maintenance and Operations
Stationery and Office $ 22,600 $ 17,586 $ 29,500 $ 18,500
Multi-Media, Promos, Subscrpt. 82,019 59,607 20,989 20,989
Small Tools and Equipment 29,868 19,068 6,032 3,091
Uniforms and Clothing 13,786 5,529 11,000 8,000
Safety and Health 1,304 1,299 600 600
Maintenance and Construction 710 499 - -
Waste Disposal - 1,836 - -
Janitorial and Housekeeping 9,437 12,000 - -
Legal Advertising/Filing Fees 16,456 25,225 23,500 21,500
Advertising and Public Info. 4 ,414 2 ,411 2,000 8,500
Telephone/Radio/Communications 21,924 23,878 16,300 16,300
Business Meetings 3,801 5,640 5,200 4,700
Mileage Reimbursement 54 250 1,350 350
Dues and Memberships 16,567 17,774 16,385 16,085
Board Member Fees 33,200 34,400 33,600 33,600
Professional Development 24,042 24,252 51,041 25,955
Office Equipment 6,420 4,250 4,100 -
Consulting 449,327 394,467 3 17,329 3 19,028
Legal 3,153 - 450 -
Engineering and Architectural 340,989 388,520 3 97,348 397,348
Public Safety 789 755 - -
External Rent 53,209 56,896 64,698 6 4,698
Grants, Loans and Subsidies 794,890 1,002,579 824,420 1,049,864
Internal Rent Central Services 8,646 6,835 18,736 18,736
Internal Rent Postage 40,813 19,523 27,339 26,797
Internal Rent - Maintenance 36,787 37,347 36,787 36,787
189City of Costa Mesa, California
econoMIc & developMent servIces
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENT BY ACCOUNT: ALL FUNDS
Maintenance and Operations (Continued)
Internal Rent - Repl Cost 18,160 17,600 18,160 18,160
Internal Rent - Fuel 18,216 11,800 11,800 11,800
Internal Rent Genl Liability 36,183 36,183 36,183 36,183
Internal Rent Workers’ Comp 19,529 19,529 19,529 19,530
Internal Rent Unemployment 6,031 6,031 6,031 6,031
Other Costs - - 48 48
Subtotal Maintenance & Operations $ 2,113,323 $ 2,253,568 $ 2,000,455 $ 2,183,180
Fixed Assets
Office Equipment 4,515 - - -
Other Equipment $ 78,889 $ 11,882 $ 28,250 $ 54,500
Subtotal Fixed Assets $ 83,403 $ 11,882 $ 28,250 $ 54,500
TOTAL ECONOMIC & DEVELOPMENT
SERVICES DEPARTMENT $ 10,649,476 $ 11,181,403 $ 11,483,484 $ 12,422,324
Proposed Budget for
Fiscal Year 2026-2027
190 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENTBY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Regular Salaries - Non-Sworn $ 4 ,651,546 $ 5 ,054,418 $ 5,264,229 $ 5,979,846
Regular Salaries - Part-Time 183,143 14 4,597 192,469 109,332
Overtime 2 92,214 174,463 116,467 116,467
Accrual Payoff - Excess Max. 2 ,962 - 3,300 3,300
Vacation/Comp. Time Cash Out 23,542 4 4,121 12,500 12,500
Holiday Allowance 14,393 14 ,009 - -
Separation Pay-Off 74,861 53,398 2,500 2,500
Other Compensation 59,348 59,072 67,182 73,926
Cafeteria Plan 899,481 957,188 1,020,384 1,020,384
Medicare 82,585 86,012 78,551 102,843
Retirement 1,547,077 1,816,595 1,828,117 2 ,156,646
Executive Prof Development 5,706 6 ,132 14,200 14 ,200
Auto Allowance 4,265 5,080 6 ,900 6 ,900
Subtotal Salaries & Benefits $ 7,841,123 $ 8,415,086 $ 8,606,799 $ 9,598,845
Maintenance and Operations
Stationery and Office $ 22,600 $ 17,586 $ 24,500 $ 18,500
Multi-Media, Promos, Subscrpt. 82,019 59,607 20,989 20,989
Small Tools and Equipment 29,868 19,068 3,091 3,091
Uniforms and Clothing 13,786 5,529 11,000 8,000
Safety and Health 1,304 1,299 600 600
Maintenance and Construction 710 499 - -
Waste Disposal - 1,836 - -
Janitorial and Housekeeping 9,437 12,000 - -
Legal Advertising/Filing Fees 16,456 25,225 21,500 21,500
Telephone/Radio/Communications 21,924 23,878 16,300 16,300
Business Meetings 3,801 5,640 4,700 4,700
Mileage Reimbursement 54 250 1,350 350
Dues and Memberships 7,700 9,971 12,385 10,385
Board Member Fees 33,200 34,400 33,600 33,600
Professional Development 24,042 23,453 43,455 23,455
Office Equipment 6,420 4,250 4,000 -
Consulting 3 11,684 3 04,969 233,222 233,222
Engineering and Architectural 340,989 388,520 3 97,348 397,348
Public Safety 789 755 - -
External Rent 53,209 56,896 64,698 6 4,698
Internal Rent Central Services 8,646 6,835 18,736 18,736
Internal Rent Postage 40,791 19,523 26,797 26,797
Internal Rent - Maintenance 36,200 36,200 36,200 36,200
Internal Rent - Repl Cost 17,600 17,600 17,600 17,600
Internal Rent - Fuel 18,216 11,800 11,800 11,800
Internal Rent Genl Liability 33,221 33,221 33,221 33,221
Internal Rent Workers’ Comp 18,056 18,056 18,056 18,056
Internal Rent Unemployment 5,538 5,538 5,538 5,538
Subtotal Maintenance & Operations $ 1,158,259 $ 1,144,404 $ 1,060,686 $ 1,024,686
Fixed Assets
191City of Costa Mesa, California
econoMIc & developMent servIces
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ECONOMIC & DEVELOPMENT SERVICES DEPARTMENTBY ACCOUNT: GENERAL FUND ONLY
Office Equipment $ 4 ,515 $ - $ - $ -
Other Equipment 78,889 11,882 28,250 28,250
Subtotal Fixed Assets $ 83,403 $ 11,882 $ 28,250 $ 28,250
TOTAL ECONOMIC & DEVELOPMENT
SERVICES DEPARTMENT $ 9,082,786 $ 9,571,371 $ 9,695,735 $ 10,651,781
Proposed Budget for
Fiscal Year 2026-2027
192 City of Costa Mesa, California
Public Works Department
Public Works
Department
Public Works Department
Public Works Administration
1.0 FTE - Public Works Director
1.0 FTE - Executive Assistant
2.0 FTE - Senior Management Analyst
Transportation Services
1.0 FTE - Transportation Services Manager
1.0 FTE - Senior Engineer
1.0 FTE - Assistant Engineer
1.0 FTE - Associate Engineer
2.0 FTE - Engineering Technician III
1.0 FTE - Active Transportation Coordinator
1.0 FTE - Part-Time
Engineering
1.0 FTE - City Engineer
1.0 FTE - Assistant City Engineer
2.0 FTE - Administrative Assistant
2.0 FTE - Senior Engineer
2.0 FTE - Assistant Engineer
6.0 FTE - Associate Engineer
3.0 FTE - Construction Inspector
3.0 FTE - Engineering Tech III
1.0 FTE - Engineering Tech II
1.0 FTE - Office Specialist II
1.50 FTE - Part-Time
General Services
1.0 FTE - Deputy Public Works Director
1.0 FTE - Assistant Engineer
1.0 FTE - Associate Engineer
2.0 FTE - Superintendent
2.0 FTE - Maintenance Supervisor
1.0 FTE - Senior Management Analyst (Solid Waste Coordinator)
1.0 FTE - Senior Engineer
1.0 FTE - Lead Equipment Mechanic
2.0 FTE - Equipment Mechanic III
2.0 FTE - Equipment Mechanic II
1.0 FTE- Equipment Mechanic I
2.0 FTE - Lead Facilities Maintenance Technician
2.0 FTE - Facilities Maintenance Technician
3.0 FTE - Maintenance Worker
1.0 FTE - Office Specialist
2.0 FTE - Storekeeper
0.75 FTE - Part-Time
Maintenance Services
1.0 FTE - Maintenance Services Manager
1.0 FTE - Administrative Assistant
1.0 FTE - Maintenance Superintendent
3.0 FTE - Maintenance Supervisor
7.0 FTE - Lead Maintenance Worker
6.0 FTE - Senior Maintenance Worker
1.0 FTE - Maintenance Worker
1.0 FTE - Maintenance Assistant
2.75 FTE - Part-Time
Proposed Budget for
Fiscal Year 2026-2027
194 City of Costa Mesa, California
The Public Works Department provides services related to engineering design, construction management,
transportation, street, energy and sustainability, park and city facilities maintenance, water quality, waste
management and recycling, street sweeping, and fleet management. The Department has 79 full-time staff
members composed of five (5) management, four (4) clerical, and 70 professional/technical staff. Part-time
staffing consists of six (6) full-time equivalents. The Department is organized in five divisions as follows:
■Public Works Administration
■General Services
■Engineering
■Transportation Services
■Maintenance Services
Public Works Administration - 19100
Administration – 50001
Provides the overall coordination, direction, and oversight for all Department activities, which include five
divisions, overseeing 25 municipal services functions. Administrative management includes development of the
Department’s operational budget; personnel management; securing and implementing grant programs; evaluation
and monitoring of current and pending legislation’s impact on Department programs and operations; overseeing
short and long-range capital improvement planning and development; and accomplishing the Department’s
strategic goals, operational goals and objectives within general policy guidelines.
General Services –
The General Services Division focuses on planning, designing, implementing and maintaining City facilities; fleet
infrastructure procurement and maintenance, and providing commercial, multi-family, and construction and
demolition waste collection and recycling services.
Recycling – 20230
Implements and monitors the City’s compliance to solid waste and recycling mandates such as the Integrated
Waste Management Act 1989 AB939, AB341 Mandatory Recycling for Commercial and Multi-family sectors,
AB1826 Mandatory Commercial Organics Recycling, SB 1383 California’s Short-Lived Climate Pollutant Reduction
Law, and the California Green Building Standards Code (CALGreen) waste diversion requirements for construction
and demolition projects. Administers the non-exclusive Waste Hauling Franchise and Contractor Self-Haul Permit.
Manages the City’s participation in State grant and recycling programs including the Used Oil Recycling Grant
and Beverage Container Recycling Grant. Responsible for participation in and compliance with the California
Department of Resources Recycling and Recovery (CalRecycle) jurisdiction reviews and submission of the Local
Jurisdiction Electronic Annual Report (EAR) to CalRecycle.
Facility Maintenance – 50910
Maintains, repairs, and rehabilitates 23 City-owned buildings, over 314,606 Sq. Ft including those leased from and
to outside agencies. Administers and supervises contract services required for maintaining all City facilities.
Equipment Maintenance – 50920
Manages procurement of vehicles and equipment. Maintains and repairs the City’s fleet of over 350 vehicles
including fire apparatus, police vehicles and motorcycles, maintenance trucks, general use vehicles, emergency
back-up generators, trailers and other miscellaneous equipment. Monitors and ensures that all the City’s fuel sites,
fuel storage tanks and hazardous material storage areas are compliant with all County regulations.
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Warehouse – 50925
Orders, stocks and maintains an inventory of essential goods and materials for the City. Delivers requisitions of
goods to all City facilities and departments. Receives shipments/orders. Maintains City surplus property transfers
and schedule pick up of items resalable for auction, electronic e-waste, scrap metal recycles, tire disposal and
processes recyclable items. Performs end-of-month reconciliations and processes.
Engineering – 19200
The Engineering Division is responsible for the design and construction of the City’s Capital Improvement Program
and public works infrastructure. The Division is also responsible for the procurement of real property and public
rights-of-way, design and development of all parks and open space facilities, administration of water quality
regulations, engineering design, construction and project management, inspection of public works improvements
and facilities, consultant management, development review and processing, encroachment permitting, and utility
coordination. The Engineering Division is organized into eight (8) sections.
Water Quality – 20510
Implements and monitors the City’s compliance with the National Pollutant Discharge Elimination System (NPDES).
Coordinates and implements the Santa Ana Regional Water Quality Board (Regional Water Board) directives for
compliance with the Federal Clean Water Act and California’s Porter-Cologne Water Quality Control Act, as it
relates to City draining into the Santa Ana River and the Newport Bay. Performs inspections related to commercial
/ industrial sites as well as construction sites. Conducts illicit discharge and illicit connection enforcement.
Prepares the City’s Annual Program Effectiveness Assessment (PEA) and coordinates compliance with Newport
Bay Total Maximum Daily Load (TMDL) regulations. Also administers activities related to the Municipal Separate
Storm Sewer System (MS4) permit as regulated by the Regional Water Board.
Street Improvements – 30112
Designs plans and specifications for the construction and maintenance of City Capital Street Improvement
Projects. Administers the Pavement Management Program (PMP). Manages design consultant contracts.
Reviews and approves engineering submittals, including improvement plans, material reports, utility work,
engineering estimates, and Americans with Disabilities Act (ADA) accessibility. Performs construction and project
management, as well as inspections during construction. Secures Federal, State, and local competitive grant
funding for street improvement projects.
Storm Drain Improvements – 30122
Designs and manages the construction and maintenance of the City’s Storm Drain System (approximately 64.7
miles of storm drain), as it relates to the implementation of the Storm Drain System Master Plan (SDSMP).
Curb & Sidewalks – 30130
Establishes the parkway maintenance program to remove and replace damaged curbs and gutters, driveways,
sidewalks, curb ramps, and cross-gutters throughout the City.
Development – 30310
Conducts development review of private development submittals and permitting work in the public rights-of-way.
Identifies development conditions for Planning Commission hearings and in-house development reviews.
Administers Subdivision Map Act requirements. Provides staff support to the Planning Commission.
Real Property – 30320
Responsible for land acquisition, vacation, easements, and abandonment of rights-of-way. Conducts acquisition
negotiations and manages agreements. Responsible for preparing real property documents and administering
consultant services related to the acquisition and relinquishment of real property. Reviews requests and
administers street dedications and easement vacations / abandonments. Performs recordation of documents at
the County Clerk-Recorder’s Office.
Proposed Budget for
Fiscal Year 2026-2027
196 City of Costa Mesa, California
Park Development – 40112
Acquires, develops, and renovates park infrastructure. Manages the design and construction of new park projects
and renovation of existing park facilities, including equipment and structures. Responsible for master planning
new park and open space areas and managing compliance of Capital Improvement Projects within the Master
Plan of Parks and Recreation. Secures park and open space competitive grant funding.
Construction Management – 50002
Administers construction projects and construction management contracts. Manages and inspects construction
activities and projects in the public rights-of-way, including inspections, for City-owned buildings and properties, and
public facilities. Oversees the construction and implementation of the City’s Capital Improvement Program (CIP).
Administers compliance with Federal and state labor laws, including Prevailing Wage regulations, Disadvantaged
Business Participation, Equal Opportunity Employment practices, and Public Contract Laws.
Transportation Services – 19300
The Transportation Services Division is responsible for the operation and maintenance of the traffic operations
infrastructure including, but not limited to: traffic signals, closed circuit television cameras, Traffic Management
Center (TMC), speed feedback signs, and emergency vehicle preemption system. The Transportation Services
Division responsibilities include the implementation of the General Plan Circulation Element, the Active
Transportation Plan, the Pedestrian Master Plan, the Local Road Safety Plan, and multi-modal transportation
planning and design activities within the City. Administers programs and projects to promote safe and efficient
movement of people and goods throughout the City. Manages the private contract for school crossing guards,
in order to enhance the safety of elementary school students walking to and from school. The Transportation
Division is organized into four sections.
Traffic Planning – 30210
Responsible for the implementation of the Circulation Element of the City’s General Plan. Studies and implements
short- and long-range transportation improvements in the Local Road Safety Plan and in accordance with the
General Plan. Manages the City’s transportation model and residential parking permit program, including special
event parking permits such as during the OC Fair. Reviews and monitors development projects. Administers
the City’s Traffic Impact Fee Program. Coordinates with other agencies on transportation related activities and
manages the City’s school crossing guard and bus shelter contracts.
Traffic Operations – 30241
Maintains, operates, and updates traffic signals, traffic control devices, and street lights in the City. Manages the
City’s overall traffic flow/movement through Intelligent Transportation S ystems (ITS) elements including signal
coordination, closed circuit television cameras (CCTV), video detection for all users, and a centralized Traffic
Management Center (TMC). Designs and implements multi-modal traffic operations improvements such as radar
speed feedback signs, emergency vehicle preemption devices, traffic signal timing, and enhanced pedestrian
crossing improvements.
Active Transportation Program – 30225
Responsible for the implementation of the City’s Active Transportation Plan component of the City’s Circulation
Element and the Pedestrian Master Plan. Proactively address bikeway and pedestrian concerns, bicycle/pedestrian
network connectivity and infrastructure maintenance requests. Plan, design, and construct bicycle and pedestrian
facility improvements, installation of new bicycle racks, and complete street solutions, where applicable. Deliver
education and outreach campaigns focused on bicycle skills and safe travel behaviors.
Residential Permit Parking – 30244
Administers the revised Residential Permit Parking program with updated program policies, implements integration
of new parking technologies, and manages public outreach and education campaigns. Manages the evaluation of
new residential permit parking requests and processing of permit requests.
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Maintenance Services – 19500
The Maintenance Services Division is responsible for the care, maintenance, repair, and alteration of the City’s
municipal facilities. This also includes the maintenance of parks and parkways, trees, traffic signs and markings,
street sweeping, storm water systems, graffiti abatement and roadways. The Maintenance Services Division is
structured in eight programs listed below:
Maintenance Services Administration – 50001
Provides overall direction, coordination, and support to the maintenance sections operational and administrative
activities and functions. Provides staff support to the Parks, Arts and Community Services Commission.
Fairview Park – 20115
Administers design and construction of Capital Improvement Program (CIP) projects aimed at implementing the
Fairview Park Master Plan. Coordinates construction activities and projects with the Fairview Park Administrator
and regulatory agencies.
Street Cleaning – 20120
Sweeps and cleans approximately 850 miles of residential, commercial and arterial roadway lanes in the City.
Graffiti Abatement – 20130
Removes graffiti from the public right-of-way, public parks, City-owned facilities, and on private structures where
graffiti is visible from the public right-of-way. Pressure washes city playgrounds, bus stops, sidewalks and city
facilities.
Street Maintenance – 30111
Maintains approximately 525 lane miles of streets, 15 miles of City alleys, and miscellaneous easements.
Storm Drain Maintenance – 30121
Maintains the City’s storm drain system and 1,165 catch basins.
Signs And Markings – 30243
Installs and maintains all street and traffic signage and pavement markings in the City.
Park, Parkway And Median Maintenance – 40111
Maintains the City’s 31 parks, including one dog park and one skate park that are located within TeWinkle Park,
two sports complexes (Jack Hammett and TeWinkle Athletic Complex), two sports fields (Luke Davis - combo
baseball/softball/soccer and Balearic Soccer), approximately 14 acres of landscape medians, and 23,776 trees.
Administers the City’s landscape maintenance and tree maintenance contracts.
Proposed Budget for
Fiscal Year 2026-2027
198 City of Costa Mesa, California
Fiscal Year 2025-2026 Accomplishments
Public Works Administration & General Services Division:
■Created a webpage that provides a timeline and status of all CIP-related projects semi-annually to the public,
including grant funded projects with deadlines.
■Successfully executed amendment No. 1 to the franchise waste hauler agreements.
■Continued to implement SB1383 requirements including citywide organics program roll-out, procurement/
purchasing requirements, edible food program, education/ outreach, inspection & monitoring among others.
Identify tools and resources to comply with the State mandate.
■Transitioned contractor Self-Haul Permits to TESSA.
■Established new contract for waste disposal services at City Facilities.
■Transitioned public right-of-way dumpster permits to TESSA.
■Distributed 520 bags of compost during the annual Earth Day event.
■Processed 938 Construction & Demolition inspections and 255 Contractor Self-Haul Permit Applications.
■Substantial completion of design for Fire Station # 2.
■Substantial completion of Fire Station # 4 Training Tower and Facility Improvement construction.
■Substantial completion of Lions Park Café construction.
■Successfully completed and remodeled a few of the buildings for the Snoopy Holiday event at City Hall.
■Treated the Balearic Community Center for termites.
■Tented the Adobe (Diego) House for termites.
■Installed new commercial toilets at the Costa Mesa Bridge Shelter.
■Replaced fire sprinkler heads at the Costa Mesa Bridge Shelter and the PD Warehouse.
■Replaced and upgraded lights and ceiling tiles in the Information Technology Computer Operations area.
■Completed window cleaning at various City facilities.
■Replaced and upgraded the roof access at the Costa Mesa Bridge Shelter.
■Building Maintenance added 2 new staff, 1 full-time and 1 part-time employees.
■Installed EV chargers for various City facilities.
■Installed downpour for the Police Department warehouse.
■Procured vehicles as authorized in the Fiscal Year 2025-2026 budget.
■Identified vehicles and equipment that are past their recommended service life and developed a plan to
modernize the City’s fleet.
■Fleet Services awarded City Partner of the Year award from the Costa Mesa Fire Department.
■Mechanics attended BMW motorcycle training to support specialized fleet maintenance.
■Warehouse staff updated and standardized the supply catalog for Citywide use.
■Fuel operations for the city were successfully transitioned to the Warehouse.
■Completed design of Communications tenant improvement plans.
■Completed flooring, interior paint and tenant improvements at the Police Department.
■Finalized a comprehensive facility condition assessment for all City facilities.
■Relocated Police Department evidence and storage to 3175 Airway facility.
Engineering Division:
■Annual Citywide Parkway, Street Rehabilitation, and Slurry Seal Project - Completed design and construction of
several pavement rehabilitation projects to maintain high Pavement Condition Index (PCI).
■Completed citywide sidewalk improvements, including sidewalk rehabilitation at the City’s parks.
■Completed parking lot improvements and expansion at the Police Department parking lot.
■Completed retaining wall construction along South Coast Drive.
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■Completed Freeway Maintenance Agreements with Caltrans for the I-405 freeway widening and secured a
Memorandum of Understanding (MOU) to receive nearly $2 million in funding from OCTA / Caltrans to improve
affected City streets near the I-405.
■Completed construction and installation of the Greenville-Banning Channel Hydrodynamic Separator project.
■Construction completed for the City Hall basement training room and offices.
■Design completed for the Rule 20A and Rule 20B utility undergrounding project along Adams Avenue between
Mesa Verde Drive and Albatross Drive / Shantar Drive.
■Design completed for Costa Mesa skate park expansion and construction to begin in 2026.
■Design completed for Shalimar Park improvements and construction to begin in 2026.
■Design completed for Ketchum-Libolt Park improvements and construction began in late 2025.
■Design completed and construction started in 2025 for the TeWinkle Park Lakes rehabilitation and improvement
project.
■Completed the Drainage Fee Study for the Storm Drain System Master Plan with Council approval scheduled in
2026.
Transportation Services Division:
■Started design for Fairview Road Mobility Improvements (Fair Drive to Adams Avenue).
■Completed design and began construction of Adams Avenue Bicycle Facility (Harbor Boulevard to Fairview
Road).
■Completed substantial construction of Fairview Road Active Transportation Improvements (Fair Drive to
Newport Boulevard).
■Completed remaining installation of Class IV cycle track on Placentia Avenue from Estancia High School to
West 19th Street.
■Completed Bicycle Safety Education Program workshops, bike rodeos, and trainings.
■Delivered first year of Let’s Go Costa Mesa On-demand Ride Share Service and utilized additional grant funding
to secure 4th fleet vehicle.
■Installed 14 bike racks at City facilities and in commercial corridors.
■Organized Walk to School and Bike to School events in October and May, respectively, with 14 participating
schools.
■Secured grants for Fair Drive for All Project (Newport Boulevard to Harbor Boulevard) and Adams Multipurpose
Project (Royal Palm Drive to Santa Ana River).
■Started the Safe Routes to School Action Plan study including 3 workshops and walk audits at all participating
schools.
■Issued over 1,700 annual permits and managed over 4,600 permits for OC Fair Temporary Parking.
■Addressed nearly 200 citizen request items related to traffic and parking concerns.
■Provided traffic signal and electrical maintenance to 131 traffic signals.
Maintenance Services Division :
■Provided landscape maintenance of 463 acres of City parks, fields, parkways, and medians.
■Managed approximately 24,000 City-owned trees.
■Renovated 30 acres of sports fields and turf areas.
■Completed a Citywide Tree Canopy Assessment.
■Completed a Citywide Park and Playground Assessment.
■Hosted the City’s annual Arbor Day Tree Planting Event planting 60 trees citywide..
■Planted 270 trees.
■Completed the renovation of Brentwood Park including the replacement of the playground equipment, picnic
shelter and lighting.
■Completed infield renovations at Davis Field.
■Abated graffiti within 24 hours of notification or discovery.
Proposed Budget for
Fiscal Year 2026-2027
200 City of Costa Mesa, California
■Responded to 6,933 calls for service related to graffiti removal.
■Repaired potholes within 24 hours of notification or discovery.
■Removed 7,324 bulky items from the City’s right-of-ways, including furniture, shopping carts, appliances and
over 679 mattresses were retrieved and recycled.
■Cleaned and maintained 1,100 catch basins and drainage facilities.
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Fiscal Year 2026-2027 Goals
General Services Division:
■Follow through the implementation of SB1383 requirements including citywide organics program roll-out,
procurement/ purchasing requirements, edible food program, education/outreach, inspection & monitoring
among others. Identify tools and resources to comply with the State mandate.
■Establish citywide community compost program to aid in SB 1383 procurement compliance.
■Establish new solid waste service agreements for Bulky Item collection.
■Execute new County proposed Waste Infrastructure System Enterprise (WISE) agreements with franchise
haulers.
■In collaboration with Finance Department, implement SB 1383 compliant Environmentally Preferable Purchasing
Policy (EPP).
■Proceed with roll-out of organics and mixed recycling at additional city facilities.
■Update dumpster enclosure standards in conjunction with other internal departments.
■Secure grant funding from CalRecycle to support the City’s effort to implement SB1383 and Beverage Container
Recycling.
■Complete Norma Hertzog Community Center Roof Replacement.
■Install Fire Station 3 Above Ground Fuel Storage Tank.
■Complete City Hall Chiller and Generator Replacement.
■Procure vehicles as authorized in the Fiscal Year 2026-2027 budget.
■Evaluate Fleet Services shop’s needs, improvements, and upgrades.
■Upgrade and improve AssetWorks program for fuel monitoring and billing.
■Repair the Police Department Roof and resolve the short-circuiting issue due to leaks.
■Replace the gutters and downspout at the Downtown Recreation Center.
■Upgrade the current master key system at City Hall.
■Replace the current Exhaust Fans for the Restrooms at City Hall.
Engineering Division:
■Continue implementation of the Citywide Parkway, Street Rehabilitation,and Slurry Seal Improvements Project
– Design and construction to maintain the City’s high PCI.
■Complete the next construction phase of the Citywide Alley improvement project.
■Move forward with the Citywide Priority Sidewalk Repair, Missing Sidewalk Links, and Parkway and Medians
Improvement projects.
■Continue implementing the Community Workforce Agreement (CWA) provisions on select projects.
■Begin construction of the Newport Boulevard improvements from Bristol Street to 19th Street.
■Begin Rule 20A and 20B construction of Southern California Edison’s (SCE’s) utility undergrounding along
Adams Avenue between Mesa Verde Drive to Albatross Drive / Shantar Drive.
■Begin and complete construction of the Costa Mesa Skate Park expansion project.
■Begin and complete construction improvements for the following parks:
●Shalimar Park
●Ketchum-Libolt Park
■Complete construction for the TeWinkle Park Lakes Repair and Rehabilitation Project.
■Begin construction of the Fairview Park Bluff Stabilization and Restoration project.
■Complete the design for the Fairview Park Wetlands Restoration project.
■Approve the Fee Study and implement the Storm Drain Master Plan Update.
■Continue with the review and issuance of encroachment permits.
■Continue with development reviews and issuance of conditions.
■Continue with right-of-way reviews, easements, and vacations.
Proposed Budget for
Fiscal Year 2026-2027
202 City of Costa Mesa, California
Transportation Services Division:
■Continue operations and maintenance of signal timing improvements of multi-modal traffic signal synchronization
projects along Baker Street, Placentia Avenue, Victoria Street, and West 19th Street.
■Advance design of multi-modal traffic signal synchronization project along Bristol S treet in collaboration with
City of Santa Ana (project lead) and City of Newport Beach.
■Complete new traffic signal at the intersection of Fairview Road and Belfast Avenue.
■Complete construction of the Signal Modernization for Systemic Safety Improvements at 128 traffic signals
citywide.
■Continue operating the Let’s Go Costa Mesa program serving mobility needs in southern portion of City.
■Initiate design of mobility and safety improvements for the Fair Drive for All Project between Harbor Boulevard
and Newport Boulevard.
■Initiate design of mobility and safety improvements along Junipero Drive between Presidio Drive and Arlington
Drive.
■Complete design of the Adams Avenue Active Transportation Improvements Multipurpose Trails project
between the Santa Ana River to Royal Palm Drive.
■Advance construction of parking and mobility improvements on College Avenue between Victoria Street and
Wilson Street.
■Advance towards construction of pedestrian and bicycle improvements at the Placentia Avenue at Center Street
Intersection.
■Complete construction of Fairview Road Active Transportation Improvements between Adams Avenue to Fair
Drive project.
■Complete construction of mobility and safety improvements along Adams Avenue between Harbor Boulevard
and Fairview Road.
■Continue installation of bicycle racks at City facilities and in commercial corridors.
■Complete a comprehensive update of the City’s Traffic Impact Fee program in collaboration with the City’s
Traffic Impact Fee Ad Hoc Committee.
■Complete Safe Routes to School (SRTS) Action Plan with Safe Streets and Roads for All (SS4A) grant funding.
■Initiate update to Local Road Safety Plan (LRSP) to maintain grant funding eligibility.
■Initiate the Pedestrian Safety Festival project funded by the USDOT Safe Roads and Streets for All (SS4A) grant.
Maintenance Services Division:
■Provide landscape maintenance of 463 acres of City parks, fields, parkways, and medians.
■Manage approximately 24,000 City-owned trees; and continue to be designated as ‘Tree City USA”.
■Complete the annual trimming of 2,200 palms and 3,000 - 4,000 trees.
■Plant 200 - 300 new and replacement trees.
■Implement a tree planting and maintenance strategy based on recommendations from the completed City-wide
tree canopy assessment.
■Host the City’s annual Arbor Day Tree Planting Event.
■Resurface sports courts at various parks.
■Replace fading City Street name signs (20% of the City).
■Inspect 20% of City maintained sidewalks.
■Replace damaged lighting on the Harbor Portion of the Joann Bike Trial and Cornerstone Bike Trail with new
solar powered LED lighting.
■Renovate 30 acres of sports field infield and turf area.
■Abate graffiti within 24 hours of notification or discovery.
■Repair potholes within 24 hours of notification or discovery.
■Complete 70,000 feet of residential red curb painting.
■Re-stripe crosswalks at all schools.
■Continue the installation of bicycle racks at City facilities and in commercial corridors.
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Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
1
Maintain a webpage that provides a timeline and status of
all CIP-related projects to the public, including grant funded
projects with deadlines.;TRUE
2 Provide proactive communication internally and to the public to
improve response times for all calls, emails, and inquiries.;TRUE
3 Provide an update to the City Manager on SB 1383 compliance ;TRUE
4 Renew agreement to provide Bulky Item collection citywide ;TRUE
5 Execute County Waste Infrastructure System Enhancements
agreement ;TRUE
6
Citywide Street Improvements - Strive to consistently maintain
and upgrade the City’s street infrastructure in order to maintain
or improve a PCI of 85.;TRUE
7 Implement the City’s Community Workforce Agreement (CWA)
for select projects.;TRUE ;TRUE
8
Citywide Storm Drain System / Master Plan - Complete the
Storm drain master plan, fund for future improvements, update
the fee structure, and upgrade the City’s storm drain system.;TRUE
9 Maintain consultant services to meet National Pollutant
Discharge Elimination System (NPDES) requirements.;TRUE
10 Priority Sidewalks - Work towards the goal of repairing all of the
City’s damaged sidewalks, curbs, and gutters ;TRUE
11 Complete new missing sidewalks and complete networks for
safe pedestrian travel.;TRUE
12 Citywide Alleys - Complete the repair and reconstruction of all
the City’s public alleys ;TRUE
13
Complete design, bid opening, and select contractor to begin
construction for the Newport Blvd. (Bristol St. to 19th St.)
Rehabilitation and Active Transportation Project.;TRUE
14 Coordinate design with SCE to begin construction of Adams
Avenue Utility Undergrounding.;TRUE
15 Ketchum-Libolt Park – Finish construction for park expansion.;TRUE
16 Shalimar Park – Finish construction for park expansion.;TRUE
17 TeWinkle Park– Finish construction for lake repairs and
construction.;TRUE
18 Costa Mesa Skate Park – Begin and finish construction of the
skate park.;TRUE
19 Begin construction of the Fairview Park Bluff Stabilization
Restoration Project.;TRUE ;TRUE
20 Complete design for the Fairview Park Wetlands Restoration
Project.;TRUE ;TRUE
21 Brentwood Park Improvements – Finish installation of the new
playground equipment and walkways.;TRUE
Goals and Objectives
The goals and objectives of the Public Works Department were developed in alignment with the City Council’s
priorities.
Proposed Budget for
Fiscal Year 2026-2027
204 City of Costa Mesa, California
Quality Recruitment Fiscally Sustainable Safe Community Environmental Sustainability Housing Commitments
GOALS AND OBJECTIVES
Quality
Recruitment
Fiscally
Sustainable
Safe
Community
Environmental
Sustainability
Housing
Commitments
GOALS AND OBJECTIVES
22 Begin update to the City’s Local Road Safety Plan.;TRUE
23 Complete the Safe Routes to School Action Plan.;TRUE
24
Work towards vehicle miles traveled (VMT) reduction and
mode shift in the City.;TRUE ;TRUE
25 Works towards a 10/15 minute walkable city.;TRUE ;TRUE
26
Complete design of the Adams Avenue Active Transportation
Improvements - Multipurpose Trails project.;TRUE ;TRUE
27
Complete design of the Fairview Road (Adams Ave. to Fair Dr.)
Active Transportation Improvements Project ;TRUE ;TRUE
28
Begin design of the Fair Drive for All Project (Harbor Blvd. to
Newport Blvd.);TRUE ;TRUE
29 Begin design of Junipero Drive (Arlington Dr. to Presidio Dr.);TRUE ;TRUE
30
Complete design of the Adams Avenue Mobility Improvements
(Santa Ana River to Royal Palm Drive).;TRUE ;TRUE
31
Complete design of the Placentia Ave./Center St. Intersection
Improvements.;TRUE
32
Begin construction of the Fairview Rd./Belfast Ave. Traffic
Signal.;TRUE
33
Complete construction of Adams Avenue Bicycle Facility
Project (Harbor Blvd. to Fairview Rd.).;TRUE ;TRUE
34
Complete construction of Fairview Road (Fair Dr. to Newport
Blvd.) Active Transportation Project.;TRUE ;TRUE
35
Begin construction of the Signal Modernization for Systemic
Safety Improvements project ;TRUE
36
Implement the Facility Needs and Assessment Study for
approximately 20 City-owned facilities.;TRUE
37
Begin Public Safety Emergency Communications Center
tenant improvements ;TRUE ;TRUE
38
Fire Station 4 – begin exploring bond funding Phase 2 tenant
improvements to living quarters ;TRUE ;TRUE
39
Fire Station 2 – Begin reconstruction efforts by exploring bond
funding and begin design and permits.;TRUE ;TRUE
40 Completion of James Street rental units improvements ;TRUE
41 Norma Hertzog Community Center Roof Replacement ;TRUE
42 Fire Station 3 Above Ground Fuel Storage Tank ;TRUE
43 Coomplete City Hall Chiller Replacement ;TRUE ;TRUE
44 Complete City Hall Generator Replacement ;TRUE ;TRUE
45
Conduct ongoing communication and facility management
with the Golf Course operator.;TRUE
46
Enhance the City’s Parkway Tree Planting Program to ensure
a vibrant tree canopy cover throughout the City and map the
City’s Urban Forest.;TRUE
47
Implement tree planting & maintenance based on
recommendations from the Tree Canopy Assessment.;TRUE
48
Conduct a sidewalk and bus shelter assessment to
complement the Facility and Parks needs assessments.;TRUE
49
Explore additional opportunities for replacing the City’s fleet
with alternative energy and electric vehicles.;TRUE
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Performance Measures/Workload Indicators:
Workload Indicators
FY 23-24 FY 24-25 FY 25-26 FY 26 -27
Actuals Actual Estimated Estimated
CAPITAL IMPROVEMENT PROJECTS
Number of budgeted Capital Improvement Projects 51 47 23 35
Number of completed or active Capital Improvement
Projects 81 108 72 96
MAINTENANCE: BUILDING & EQUIPMENT
Number of facility rehabilitation projects completed 14 12 12 4
Number of facility work requests 1,450 2,000 1442 1430
Number of pieces of equipment maintained 383 383 383 360
MAINTENANCE: PARKS & LANDSCAPE
Number of trees planted 350 300 350 300
Acres of City parks and fields maintained 463 463 463 463
MAINTENANCE: STREETS
Number of calls for service for graffiti 6,740 6,700 6700 6700
Numbers of bulky items removed from City right-of-way 6,000 7,500 7,000 7,000
Tons of asphalt applied annually by City forces 250 250 250 250
Number of lineal feet of red curb repainted 244,995 290,00 300,000 270,000
Number of crosswalks repainted/reapplied 25 25 30 40
Number of linear feet of lanes repainted 952,072 995,000 995,000 960,000
Number of linear feet of roadway rehabilitated 74,845 77,000 80,000 80,000
Number of traffic and street signs maintained 754*750 800 800
Number of traffic signals maintained 131 131 131 131
Number of Radar Speed Signs, Rapid Flashing/HAWK
Beacons maintained 62 68 69 72
TRANSPORTATION SERVICES
Number of schools participating in Walk to School / Bike to
School events 13 13 13 14
Linear feet of new and improved bicycle facilities 64,000 80,000 20,000 34,000
Number of traffic control plans reviewed 641 750 750 750
Number of completed resident requests related to
transportation 146 150 175 175
WASTE
Tons of organic waste diversion (City & CMSD customers)11,470 12,223 14,700 15,000
Tons of debris removed and diverted from the waterways 1,600 1,600 1,600 1,600
ENGINEERING SERVICES
Number of planning development reviews conducted 1,900 2,000 2,100 2,200
Number of building plan checks processed 190 200 215 250
Number of encroachments permits processed 900 950 1025 1200
*Increase due to funding being restored.
Proposed Budget for
Fiscal Year 2026-2027
206 City of Costa Mesa, California
Performance Measures
FY 23-24 FY 24-25 FY 25-26 FY 26 -27
Actual Actual Estimated Estimated
Percent of budgeted building maintenance projects
completed 95%95%95%95%
Pavement Condition Index (PCI) for street network 85 85 85 85
Number of trees grid trimmed 992 1378 2000 2000
Percent of Citywide sidewalk conditions assessed (5 Year
Plan)N/A 20%20%20%
Percent of traffic control plans review on time N/A 95%*95%95%
Percent of planning development reviews conducted on
time N/A 95%*95%95%
Percent of building plan checks processed on time N/A 95%*95%95%
Percent of encroachment permits processed on time N/A 95%*95%95%
*New goals not previously tracked in the Totally Electronic
Self-Service Application (TESSA).
Customer Service Goal
Goal
Average response time to customers within 48 hours 95%
207City of Costa Mesa, California
puBlIc Works
departMent
Budget Narrative
The Fiscal Year 2026-27 budget for the Public Works Department is $33.4 million, an increase of $2.2 million, or
7 percent compared to the adopted budget for Fiscal Year 2025-26. An attrition factor of $327,300 was applied in
Fiscal Year 2024–25, this amount was recalculated and transferred to the Non-Departmental budget beginning in
Fiscal Year 2026–27. The department’s budget also includes several notable expenditure reallocations intended to
more accurately align expenditure with revenue sources. The Gas Tax Fund will provide $350,000 to support tree
trimming services along medians and public right of ways. In addition, the Measure M2 Fairshare Fund (Fund 416)
will offset a portion of the City’s traffic signal maintenance costs in the amount of $220,000.
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY FUNDING SOURCE
General Fund - 101 $ 2 3,101,963 $ 22,814,083 $ 22,553,603 $ 22,845,065
Disaster Fund - 150 - 5 3,413 - -
Gas Tax Fund - 201 722,852 2,560,339 2,439,323 2,858,513
Air Quality Improvement Fund - 203 7 16 741 16,000 16,000
Drainage Fees Fund - 209 5,237 - 102,340 168,339
Grants - State - 231 106,836 7,782 - -
Capital Improvements Fund - 401 58,256 2,959 50,000 1,128,352
Golf Course Improvement Fund - 413 187,575 49,870 50,000 50,000
Measure “M2” Fairshare - 416 - - - 220,000
Equipment Replacement Fund - 601 4,959,214 4,971,441 5 ,953,599 6,090,648
Total Public Works Department $ 2 9,142,649 $ 30,460,629 $ 3 1,164,865 $ 33,376,918
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PULIC WORKS DEPARTMENT BY PROGRAM
ADMINISTRATION - 19100
Administration - 50001
Salaries and Benefits $ 885,384 $ 979,166 $ 1,150,692 $ 1,000,030
Maintenance and Operations 1,095,630 1,062,815 1,028,086 1,027,586
Subtotal Administration $ 1,981,014 $ 2,041,981 $ 2,178,778 $ 2,027,616
Recycling - 20230
Salaries and Benefits $ 62,015 $ 163,852 $ - $ 186,569
Maintenance and Operations $ 373,126.98 $ 3 00,713 $ 2 97,800 2 97,800
Subtotal Recycling $ 435,142 $ 464,565 $ 2 97,800 $ 484,369
Emergency Services - 51040
Maintenance and Operations 1,000 - - -
Subtotal Emergency Services $ 1,000 $ - $ - $ -
ENGINEERING - 19200
Administration - 50001
Salaries and Benefits $ 18,197 $ 11,097 $ - $ -
Subtotal Administration $ 18,197 $ 11,097 $ - $ -
Proposed Budget for
Fiscal Year 2026-2027
208 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
ENGINEERING - 19200 (Continued)
Water Quality - 20510
Salaries and Benefits $ 96,817 $ 9 7,168 $ 103,490 $ 113,555
Maintenance and Operations 219,042 278,112 547,400 426,800
Subtotal Water Quality $ 315,860 $ 375,280 $ 650,890 $ 540,355
Street Improvements - 30112
Salaries and Benefits $ 617,343 $ 1,048,811 $ 1,681,616 $ 1,276,154
Maintenance and Operations 19,381 24,001 2 0,100 19,400
Fixed Assets 900 600 900 900
Subtotal Street Improvements $ 637,623 $ 1,073,412 $ 1,702,616 $ 1,296,454
Storm Drain Improvements - 30122
Salaries and Benefits $ 13 2,418 $ 224,490 $ 186,310 $ 2 19,839
Maintenance and Operations 354 936 3,200 3,200
Fixed Assets 1,000 - 1,000 1,000
Subtotal Storm Drain Improvements $ 13 3,772 $ 225,426 $ 190,510 $ 224,039
Public Works - Development - 30310
Salaries and Benefits $ 545,542 $ 691,340 $ 628,081 $ 885,255
Maintenance and Operations 12,445 42,993 800 800
Subtotal Public Works - Development $ 557,987 $ 734,334 $ 628,881 $ 886,055
Public Works - Real Property - 30320
Salaries and Benefits $ - $ - $ 1,000 $ 1,000
Maintenance and Operations 483 579 700 150
Subtotal Public Works - Real Property $ 483 $ 579 $ 1,700 $ 1,150
Park Development - 40112
Salaries and Benefits $ 13 6,460 $ 154,251 $ 1,140 $ 236,727
Maintenance and Operations 188,947 5 1,374 51,700 51,015
Subtotal Park Development $ 325,407 $ 205,625 $ 52,840 $ 2 87,742
Construction Management - 50002
Salaries and Benefits $ 1,584,609 $ 1,963,609 $ 1,945,206 $ 2,613,936
Maintenance and Operations 21,007 21,070 89,000 88,035
Fixed Assets 1,000 780 1,000 1,000
Subtotal Construction Management $ 1,606,616 $ 1,985,459 $ 2,035,206 $ 2,702,971
TRANSPORTATION SERVICES - 19300
Traffic Planning - 30210
Salaries and Benefits $ 5 23,153 $ 4 63,816 $ 480,403 $ 654,064
Maintenance and Operations 80,958 53,672 61,850 61,850
Subtotal Traffic Planning $ 604,111 $ 517,487 $ 542,253 $ 715,914
209City of Costa Mesa, California
puBlIc Works
departMent
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
Active Transportation Improvement - 30225
Salaries and Benefits $ 4 27,905 $ 4 08,079 $ 4 63,067 $ 443,892
Maintenance and Operations 31,400 29,870 41,900 41,900
Subtotal Active Transportation Imp.$ 459,305 $ 437,949 $ 504,967 $ 485,792
Traffic Operations - 30241
Salaries and Benefits $ 365,227 $ 310,700 $ 356,878 $ 471,195
Maintenance and Operations 2,345,187 2,457,603 1,963,769 1,963,769
Subtotal Traffic Operations $ 2,710,415 $ 2,768,303 $ 2,320,647 $ 2,434,964
Residential Permit Parking - 30244
Maintenance and Operations 56,731 - 50,000 50,000
Subtotal Residential Permit Parking $ 56,731 $ - $ 50,000 $ 50,000
MAINTENANCE SERVICES - 19500
Administration - 50001
Salaries and Benefits $ 530,057 $ 721,400 $ 417,939 $ 799,682
Maintenance and Operations 18,789 4,762 5,400 5,400
Subtotal Administration $ 548,846 $ 726,162 $ 423,339 $ 805,082
Fairview Park - 20115
Salaries and Benefits $ 15,868 $ 2,789 $ - $ -
Maintenance and Operations - 4,808 8,000 8,000
Subtotal Fairview Park $ 15,868 $ 7,597 $ 8,000 $ 8,000
Street Cleaning - 20120
Salaries and Benefits $ 82,406 $ 82,497 $ 4 4,950 $ 85,054
Maintenance and Operations 1,467,790 1 ,467,790 1 ,467,790 1,467,790
Subtotal Street Cleaning $ 1,550,197 $ 1,550,287 $ 1,512,740 $ 1,552,844
Graffiti Abatement - 20130
Salaries and Benefits $ 553,791 $ 503,981 $ 5 12,447 $ 550,372
Maintenance and Operations 75,771 72,903 52,400 52,400
Fixed Assets 1,640 1,140 - -
Subtotal Graffiti Abatement $ 631,201 $ 578,024 $ 564,847 $ 602,772
Street Maintenance - 30111
Salaries and Benefits $ 6 01,135 $ 6 49,257 $ 471,431 $ 922,987
Maintenance and Operations 3 97,038 380,362 424,600 423,600
Subtotal Street Maintenance $ 998,174 $ 1,029,619 $ 896,031 $ 1,346,587
Storm Drain Maintenance - 30121
Salaries and Benefits $ 339,483 $ 365,380 $ 14 8,390 $ 362,149
Maintenance and Operations 3,495 1,657 1,600 1,600
Subtotal Storm Drain Maintenance $ 342,978 $ 3 67,038 $ 149,990 $ 363,749
Proposed Budget for
Fiscal Year 2026-2027
210 City of Costa Mesa, California
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
MAINTENANCE SERVICES - 19500 (Continued )
Signs and Markings - 30243
Salaries and Benefits $ 538,624 $ 521,803 $ 67 7,989 $ 755,277
Maintenance and Operations 197,185 189,536 201,056 201,056
Subtotal Signs and Markings $ 735,809 $ 711,339 $ 879,045 $ 956,333
Park Maintenance - 40111
Salaries and Benefits $ 898,493 $ 632,559 $ 1,078,270 $ 875,723
Maintenance and Operations 4,942,120 5,050,581 4 ,859,100 4,859,100
Subtotal Park Maintenance $ 5,840,613 $ 5,683,140 $ 5,937,370 $ 5,734,823
Building Maintenance - 50910
Salaries and Benefits $ 1,539,341 $ 1,566,658 $ 1,480,877 $ 1,733,512
Maintenance and Operations 2,009,262 2,092,081 1,626,360 1,525,360
Fixed Assets - 1,800 5,000 5,000
Subtotal Building Maintenance $ 3,548,603 $ 3,660,539 $ 3,112,237 $ 3,263,872
MAINTENANCE SERVICES - 19500 (Continued)
Equipment Maintenance - 50920
Salaries and Benefits $ 1,210,031 $ 1,198,071 $ 1,477,035 $ 1,428,283
Maintenance and Operations 3,105,782 3,728,480 3,314,918 3,321,718
Fixed Assets 719,981 199,756 1,471,000 1,464,200
Subtotal Equipment Maintenance $ 5,035,793 $ 5,126,307 $ 6,262,953 $ 6,214,201
Warehouse - 50925
Salaries and Benefits $ - $ - $ - $ 388,434
Maintenance and Operations - - - $ 2,800
Subtotal Warehouse $ - $ - $ - $ 391,234
Operations - 51010 93
Maintenance and Operations 93 - - -
Subtotal Operations $ 93 $ - $ - $ -
TOTAL PUBLIC WORKS DEPARTMENT
Salaries and Benefits $ 11,744,853 $ 12,913,806 $ 13,565,636 $ 16,003,689
Maintenance and Operations 16,673,276 17,342,748 16,120,329 15,901,129
Fixed Assets 724,521 204,075 1,478,900 1,472,100
Total Public Works Department $ 29,142,649 $ 30,460,629 $ 31,164,865 $ 33,376,918
211City of Costa Mesa, California
puBlIc Works
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: ALL FUNDS
SALARIES AND BENEFITS
Salaries and Wages $ - $ - $ (327,300) $ -
Regular Salaries - Non-Sworn 6,785,336 7,493,617 8,408,127 10 ,210,814
Regular Salaries - Part-Time 283,250 413,235 358,818 358,818
Overtime 185,015 208,530 85,200 85,200
Accrual Payoff - Excess Max. 5,391 5,532 3,200 3,200
Vacation/Comp. Time Cash Out 41,314 84,379 40,700 40,700
Holiday Allowance 30,532 30,896 15,583 14 ,402
Separation Pay-Off 95,326 6 2,134 10,800 10 ,800
Other Compensation 111,124 108,734 136,573 119,800
Cafeteria Plan 1,369,434 1,442,943 1,604,536 1,633,536
Medicare 117,510 12 9,199 13 2,014 150,485
Retirement 2,707,420 2,921,467 3,078,485 3,357,363
Executive Prof Development 6,282 6,202 12,000 11,670
Auto Allowance 6,919 6,938 6,900 6,900
Subtotal Salaries & Benefits $ 11,744,853 $ 12,913,806 $ 13,563,899 $ 16,003,689
MAINTENANCE AND OPERATIONS
Stationery and Office $ 13 ,356 $ 13 ,536 $ 7,700 $ 8,200
Multi-Media, Promos, Subscrpt. 5 ,951 7,174 6,200 6,200
Small Tools and Equipment 72,505 61,486 36,100 36,100
Uniforms and Clothing 24,724 30,492 16,800 22,800
Safety and Health 4,092 2,933 3,300 3,800
Maintenance and Construction 1,086,354 853,168 654,900 654,900
Agriculture 10 1,227 63,378 97,000 97,000
Fuel 704,695 836,924 701,400 701,400
Electricity - Buildings & Fac. 739,149 759,341 484,250 484,250
Electricity - Power 330,669 309,302 255,200 255,200
Electricity - Street Lights 1,237,221 1,272,173 1,000,000 1,000,000
Gas 40,363 53,420 25,000 25,000
Water - Domestic 47,228 73,119 57,000 57,000
Water - Parks and Parkways 805,573 1,004,422 859,100 859,100
Waste Disposal 2 69,131 254,264 258,800 258,800
Janitorial and Housekeeping 255,350 275,030 345,900 345,900
Legal Advertising/Filing Fees 189,816 244,453 280,100 280,100
Telephone/Radio/Communications 9 4,138 81,590 62,500 62,500
Business Meetings 3,897 4,502 400 400
Mileage Reimbursement - 14 - -
Dues and Memberships 3,591 3,943 4,880 4,880
Professional Development 28,671 2 2,949 13 ,470 7,470
Buildings and Structures 376,007 2 31,160 300,000 300,000
Landscaping and Sprinklers 3,391,365 3,495,442 3,470,000 3,470,000
Automotive Equipment 462,452 584,955 464,728 464,728
Office Equipment 4,979 1,680 1,900 2,200
Other Equipment 1,004,738 1,159,010 871,410 7 70,910
Streets, Alleys and Sidewalks 1,726,929 1,753,245 1,812,790 1,812,790
Consulting 572,956 570,902 839,269 719,269
Proposed Budget for
Fiscal Year 2026-2027
212 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: ALL FUNDS
Engineering and Architectural 2 ,750 - 18,564 18,564
Public Safety 56,731 1,674 50,000 50,000
Sanitation 46,000 - - -
Principal Payments (231,542) - 288,983 288,983
Interest Payments 55,041 78,332 88,543 88,543
External Rent 8,890 8,905 14 ,900 14,900
Depreciation 1,532,452 1,632,720 1,275,000 1,275,000
Internal Rent Central Services 4,479 3,804 4,564 4,564
Internal Rent Postage 5,212 4,056 3,432 3,432
Internal Rent - Maintenance 59,500 59,500 59,500 59,500
Internal Rent - Repl Cost 269,856 269,856 269,856 269,856
Internal Rent - Fuel 110,978 86,700 86,700 86,700
Internal Rent Genl Liability 699,861 699,861 699,861 699,861
Internal Rent Workers’ Comp 243,571 243,571 243,571 243,571
Internal Rent Unemployment 9,658 9,658 9,658 9,658
Taxes and Assessments 179,040 2 15,551 76,800 76,800
Other Costs 269 323 300 300
Emergency Protective Measure 23,403 4,229 - -
Subtotal Maintenance & Operations $ 16,673,276 $ 17,342,748 $ 16,120,329 $ 15,901,129
FIXED ASSETS
Automotive Equipment 676,289 137,258 1,441,000 1,441,000
Other Equipment 15,453 7,982 3 7,900 3 1,100
Loss on Disposal of Assets 32,779 58,835 - -
Subtotal Fixed Assets $ 724,521 $ 204,075 $ 1,478,900 $ 1,472,100
TOTAL PUBLIC WORKS DEPARTMENT $ 29,142,649 $ 30,460,629 $ 31,163,128 $ 33,376,918
213City of Costa Mesa, California
puBlIc Works
departMent
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ (327,300) $ -
Regular Salaries - Non-Sworn $ 5,645,202 $ 6 ,138,771 $ 7,126,867 $ 7,652,073
Regular Salaries - Part-Time 280,332 412,819 314,189 314,189
Overtime 158,286 174,549 68,500 68,500
Accrual Payoff - Excess Max. 5,391 5,532 3,200 3,200
Vacation/Comp. Time Cash Out 38,285 79,080 39,700 39,700
Holiday Allowance 24,694 24,703 14 ,402 14,402
Separation Pay-Off 77,483 62,134 10 ,400 10,400
Other Compensation 103,521 97,066 118,855 109,958
Cafeteria Plan 1,130,549 1,188,941 1,365,262 1,429,236
Medicare 99,012 1 07,919 110,417 127,467
Retirement 2,291,308 2,460,841 2,625,180 2,853,238
Executive Prof Development 6,282 5,750 10,900 11,670
Auto Allowance 6 ,919 6,938 6,900 6 ,900
Subtotal Salaries & Benefits $ 9,867,265 $ 10,765,043 $ 11,487,472 $ 12,640,934
Maintenance and Operations
Stationery and Office $ 12,901 $ 11,965 $ 7,200 $ 7,200
Multi-Media, Promos, Subscrpt. 4,451 2 ,075 4,400 4,400
Small Tools and Equipment 72,127 49,245 2 4,100 2 4,100
Uniforms and Clothing 19,050 23,068 12,800 12,800
Safety and Health 3,950 2 ,933 2,800 2,800
Maintenance and Construction 413,591 340,641 265,900 265,900
Agriculture 101,227 63,378 97,000 97,000
Electricity - Buildings & Fac. 739,149 759,341 484,250 484,250
Electricity - Power 330,669 309,302 255,200 255,200
Electricity - Street Lights 1,237,221 1,272,173 1,000,000 1,000,000
Gas 40,363 53,420 25,000 25,000
Water - Domestic 47,228 73,119 57,000 57,000
Water - Parks and Parkways 805,573 1,004,422 8 59,100 859,100
Waste Disposal 230,644 252,554 2 57,800 2 57,800
Janitorial and Housekeeping 254,599 274,250 344,000 344,000
Legal Advertising/Filing Fees 189,100 2 43,712 264,100 198,100
Telephone/Radio/Communications 9 4,138 81,590 62,500 62,500
Business Meetings 3,897 4,502 400 400
Mileage Reimbursement - 14 - -
Dues and Memberships 3,591 3,943 4,880 4,880
Professional Development 2 0,916 17,569 12,370 6,370
Buildings and Structures 342,327 161,596 200,000 200,000
Landscaping and Sprinklers 3,391,365 3,454,286 3,350,000 3,000,000
Office Equipment 4,594 1,266 1,800 1,800
Other Equipment 9 95,215 1,158,510 862,410 542,410
Streets, Alleys and Sidewalks 1,726,929 285,455 371,610 371,610
Proposed Budget for
Fiscal Year 2026-2027
214 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
PUBLIC WORKS DEPARTMENT BY ACCOUNT: GENERAL FUND ONLY
Maintenance and Operations (Continued)
Consulting 549,031 560,542 769,269 6 49,269
Engineering and Architectural 2,750 - 8,500 8,500
External Rent 8,890 8,905 14 ,900 14 ,900
Internal Rent Central Services 4,479 3,804 4,564 4,564
Internal Rent Postage 5,212 4,056 3,432 3,432
Internal Rent - Maintenance 59,500 59,500 59,500 59,500
Internal Rent - Repl Cost 269,856 269,856 269,856 269,856
Internal Rent - Fuel 110,978 86,700 86,700 86,700
Internal Rent Genl Liability 699,861 699,861 6 99,861 699,861
Internal Rent Workers’ Comp 243,571 243,571 243,571 243,571
Internal Rent Unemployment 9,658 9,658 9,658 9,658
Taxes and Assessments 158,009 193,791 61,800 61,800
Other Costs 14 6 147 - -
Emergency Protective Measure 23,403 - - -
Subtotal Maintenance & Operations $ 13,230,159 $ 12,044,721 $ 11,058,231 $ 10,196,231
Fixed Assets
Other Equipment $ 4,540 $ 4,320 $ 7,900 $ 7,900
Subtotal Fixed Assets $ 4,540 $ 4,320 $ 7,900 $ 7,900
Total Public Works Department $ 23,101,963 $ 2 2,814,083 $ 22,553,603 $ 22,845,065
215City of Costa Mesa, California
puBlIc Works
departMent
This Page Intentionally
Left Blank
City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Non-Departmental
Non-
Departmental
For accounting and budgeting purposes only, Non-Departmental serves as a cost center that budgets charges
and appropriations that are not assigned or chargeable to a specific department or function. It is categorized as a
General Government Support function.
Non-Departmental — 90000
Non-Departmental – 50240
This cost center accounts for debt service requirements related to the City’s outstanding bonds. The City has
only one bond: the 2017 Lease Revenue Bonds. The 2017 Lease Revenue Bonds, with an annual payment of
$2.8 million, is included in Non-Departmental principal and interest payment object codes along with debt service
schedules for a Fire Ladder Truck, a Fire Pumping Engine, Mobile Command Unit, Fire Ambulances and a Police
armored vehicle. Also included are interfund transfers planned for the fiscal year, including the transfer to the
Capital Improvement Fund and the Information Technology Replacement Fund in accordance with the Capital
Asset Needs Ordinance (CAN) and the Information Technology Needs Municipal Code. Per the Municipal Code,
five percent 5% of General Fund revenues are transferred to Fund 401 Capital, and one and a half 1½% percent
is transferred to the Information Technology Replacement Fund 603.
A contingency of $500,000 is included in the annual operating budget; which is a reduction of the normal allocation
of $1.0 million. This amount allows the City Manager to retain budget flexibility for operations during the fiscal year
and will be used in accordance with the City’s financial policies. Legal costs are included here to defend the City
in litigation matters that are not assigned or associated with a specific department.
Further, the Retiree Medical Plan defined benefit plan, which provides medical insurance benefits to employees
hired before January 1, 2004. This is a closed employment benefits plan.
In addition, this cost center accounts for the operating subsidy to the Housing Authority for the Homeless Shelter
program and the Network for Homeless Solutions Program. The Homeless Shelter and Program budget is included
in the Housing Authority Fund.
Proposed Budget for
Fiscal Year 2026-2027
218 City of Costa Mesa, California
Budget Narrative
The Fiscal Year 2026-27 Non-Departmental budget is $22.3 million, an increase of $3.1 million, or 16.0 percent
compared to the adopted budget for Fiscal Year 2025-26. The principal and interest payment includes $1.1 million
to the fund the financing of the Fire Station #2 reconstruction projects.
The City is proposing a budget Capital Asset Needs (CAN) General Fund contribution of $6.7 million for CAN
inclusive of repayment of prior year deferment and $3.1 million contributed to the IT Replacement Fund, inclusive
of repayment of prior year deferment in FY 2025-26 .
Expense by Fund
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
NON-DEPARTMENTAL BY FUNDING SOURCE
General Fund - 101 $ 23,423,354 18,494,847 $ 19,222,213 $ 22,292,621
American Rescue Plan Fund - 204 2,060,652 2,982,504 $ - -
Park Development Fees Fund - 208 - 250,000 $ - -
Capital Improvements Fund - 401 384,576 - $ - -
Equipment Replacement Fund - 601 220 - $ - -
IT Replacement Fund - 603 19,500 - - -
Total Non-Departmental $ 25,888,302 $ 21,727,351 $ 19,222,213 $ 22,292,621
Expense Category by Program
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
NON-DEPARTMENTAL BY PROGRAM
NON-DEPARTMENTAL - 90000
Non-Departmental - 50240
Salaries and Benefits $ 1,960,907 $ 2 ,047,615 $ 4 ,859,345 $ 1,793,572
Maintenance and Operations 9,070,177 8 ,106,376 11,565,032 10,673,725
Fixed Assets 14,857,218 11,573,359 2,797,836 9,825,324
Subtotal Non-Departmental $ 25,888,302 $ 21,727,351 $ 19,222,213 $ 22,292,621
TOTAL NON-DEPARTMENTAL
Salaries and Benefits $ 1,960,907 $ 2 ,047,615 $ 4 ,859,345 $ 1,793,572
Maintenance and Operations 9,070,177 8 ,106,376 11,565,032 10,673,725
Fixed Assets 14,857,218 11,573,359 2,797,836 9,825,324
Total Non-Departmental $ 25,888,302 $ 21,727,351 $ 19,222,213 $ 22,292,621
219City of Costa Mesa, California
non-
departMental
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
NON-DEPARTMENTAL BY ACCOUNT: ALL FUNDS
Salaries and Benefits
Salaries and Wages $ - $ - $ - $ (4,027,157)
Salaries & Wages $ - $ - $ 1,977,205 $ 2,938,589
Retirement 60,000 60,000 422,140 4 22,140
City Contrib - Retiree Medical 1,900,907 1,987,615 2,460,000 2,460,000
Subtotal Salaries & Benefits $ 1,960,907 $ 2,047,615 $ 4,859,345 $ 1,793,572
Maintenance and Operations
Multi-Media, Promos, Subscrpt. $ 2 09,313 $ 181,494 $ 164,000 $ 164,000
Consulting 13,264 425 1,000 1,000
Legal 826,997 205,835 1,500,000 500,000
Principal Payments 2,168,383 2,030,391 3,450,000 3,550,000
Interest Payments 921,485 854,375 1,067,905 1,067,905
Grants, Loans and Subsidies 1,304,993 1,321,993 1,264,994 1,264,994
Internal Rent - Repl Cost 3,167,403 3 ,297,183 3 ,297,183 3,297,183
Internal Rent Genl Liability - - 319,950 828,643
Contingency 457,722 214,679 500,000 -
Other Costs 618 - - -
Subtotal Maintenance & Operations $ 9,070,177 $ 8,106,376 $ 11,565,032 $ 10,673,725
Fixed Assets
Land $ - $ 1,728,861 $ - $ -
Subtotal Fixed Assets $ - $ 1,728,861 $ - $ -
Transfers Out
Operating Transfers Out $ 14,857,218 $ 9,844,498 $ 2 ,797,836 $ 9,825,324
Subtotal Transfers Out $ 14,857,218 $ 9,844,498 $ 2,797,836 $ 9,825,324
Total Non-Departmental $ 25,888,302 $ 21,727,351 $ 19,222,213 $ 22,292,621
Proposed Budget for
Fiscal Year 2026-2027
220 City of Costa Mesa, California
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027
Expense by Account
FY 23-24
Actuals
FY 24-25
Actuals
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
NON-DEPARTMENTAL BY ACCOUNT: GENERAL FUND ONLY
Salaries and Benefits
Salaries and Wages $ - $ - $ - $ (4,027,157)
Salaries & Wages - - 1,977,205 2,938,589
Retirement 60,000 60,000 422,140 422,140
City Contrib - Retiree Medical 1,900,907 1,987,615 2,460,000 2,460,000
Subtotal Salaries & Benefits $ 1,960,907 $ 2,047,615 $ 4,859,345 $ 1,793,572
Maintenance and Operations
Multi-Media, Promos, Subscrpt. $ 2 09,313 $ 181,494 $ 164,000 $ 164,000
Consulting 13,264 425 1,000 1,000
Legal 826,997 205,835 1,500,000 500,000
Principal Payments 2,168,383 2,030,391 3,450,000 3,550,000
Interest Payments 9 21,485 854,375 1,067,905 1,067,905
Grants, Loans and Subsidies 1,264,993 1,264,993 1,264,994 1,264,994
Internal Rent - Repl Cost 3,167,403 3 ,297,183 3 ,297,183 3 ,297,183
Internal Rent Genl Liability - - 3 19,950 828,643
Contingency 457,722 214,679 500,000 -
Other Costs 618 - - -
Subtotal Maintenance & Operations $ 9,030,177 $ 8,049,376 $ 11,565,032 $ 10,673,725
Fixed Assets 0% 295772252% 0% 0%
Land $ - $ 1,478,861 $ - $ -
Subtotal Fixed Assets $ - $ 1,478,861 $ - $ -
Transfers Out
Operating Transfers Out $ 12,432,270 $ 6,918,994 $ 2 ,797,836 $ 9,825,324
Subtotal Transfers Out $ 12,432,270 $ 6,918,994 $ 2,797,836 $ 9,825,324
Total Non-Departmental $ 23,423,354 $ 18,494,847 $ 19,222,213 $ 22,292,621
221City of Costa Mesa, California
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Capital Improvement ProgramCAPITAL IMPROVEMENT
PROGRAM
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City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a summary of the major capital and public improvements to the City’s
infrastructure. A capital or public improvement project is defined as expenditures on capital assets with a value
greater than $30,000 that are stationary in nature, including but not limited to, publicly owned or operated streets,
highways, bridges, sidewalks, curbs, gutters, alleys, storm drains, trees and landscaping, medians, parks,
playgrounds, traffic signals, streetlights, fences, walls, or other infrastructure. The CIP also includes other types
of capital improvements including those specific to capital facilities, which are defined as city owned or operated
buildings including, but not limited to, City Hall, Civic Center, Police Department, Corporation Yard, Fire Stations,
libraries, Bridge Shelter, and Community Centers. Also included within the CIP are consolidated building
modification projects. Capital projects differentiate themselves from building modification projects in the dollar
amount of the project. Individual building modification projects are minor maintenance improvements capped at
$30,000, each respectively. In addition, capital projects have a wider scope of work and can span over multiple
fiscal years. In such cases, continuing appropriations are a part of the annual budget to transparently track these
multi-year capital projects. Other routine capital purchases, such as the purchase of new vehicles, computer
hardware, and other equipment, are accounted for in other special funds, such as the Equipment Replacement
Fund and IT Replacement Fund. These are not reflected in the CIP.
The CIP is important for planning and managing the City’s growth and development as well as maintaining
existing infrastructure. The CIP is a living document that continues to evolve each fiscal year through the
budgeting process to reflect City Council and community goals, needs, and desires. Planning for capital
improvements is an ongoing process. As the City’s infrastructure condition(s) and needs change, capital
programs and priorities are adjusted. New construction may be required to accommodate an increased demand
or replace aging facilities, while existing infrastructure requires periodic rehabilitation, replacement, or other
improvements to protect the City’s investments.
The FY 2026-27 proposed CIP budget is approximately $34 million, across all funds, of which an estimated $12
million will be secured with bond financing for the Fire Station 2 reconstruction. The CIP budget was prepared
using a variety of funding sources, which includes actuals, estimated revenues, and fund balances, to maximize
the utilization of available funds to maintain, improve, and develop essential City assets. These funding sources
also include County, State and Federal grants, many of which are reserved for CIP. There are sufficient fund
balances and estimated revenues to support the projects recommended for the FY 2026-27 CIP from the various
funding sources. The table below reflects the proposed project expenditures for the CIP as well as approximately
$87 million in budgeted funds estimated to carry forward from the prior fiscal year for ongoing capital projects:
TOTAL CAPITAL IMPROVEMENT PROGRAM
1-Year CIP $33,950,920
Ongoing CIP (continuing appropriation) $86,484,990
Total Capital Improvement Program $120,435,910
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
CAPITAL IMPROVEMENT PROGRAM (CIP) OVERVIEW
The CIP is organized and summarized by the following sections:
BUDGET GUIDE
The CIP Budget Guide provides a narrative overview of the CIP, including how the program is developed. The
guide identifies funding sources and categories of projects. It also reflects various summaries of projects by
category, district, and funding source.
CIP ACCOMPLISHMENTS
Included in this CIP section are major project-specific accomplishments from the prior fiscal year.
ONGOING CAPITAL IMPROVEMENT PROJECTS
The CIP section includes a list of ongoing capital projects that the City Council has authorized to re-budget and
carry forward from the prior fiscal year. As the implementation of some capital projects straddle fiscal years, due
to complexities of project or other issues, this list is a transparent way to reflect all open projects with their
corresponding remaining balance. Adoption of the CIP also provides explicit City Council approval to
reappropriate these remaining project balances.
PROPOSED CAPITAL IMPROVEMENT PROJECTS BY CATEGORY AND CITY COUNCIL GOALS
Best practices recommend that state and local governments establish an objective process for categorizing and
prioritizing capital improvement projects. The proposed capital projects by category provides a high-level
summary of the projects by voting district. The voting district reflects the actual project location; however, some
projects may provide a communitywide benefit. The capital projects are also classified using the following
categories (which are further defined under the Prioritization and Categorization section):
1 – Risk to Health, Safety or Environment
2 – Regulatory or Mandated Requirement
3 – Grant Funding
4 – Master Plan, General Plan
5 – Asset Condition, Annual Recurring Costs
In addition, this summary includes a corresponding project status, defined below:
• New project – projects with this status are not previously budgeted projects and represent new
financial commitments to fund the projects as well as ongoing operation, maintenance, and
rehabilitation costs.
• Existing project – projects with this status are previously budgeted projects that are not completed
or span multiple fiscal years and are generally phased.
• Ongoing project – projects with this status are ongoing citywide projects that are budgeted every
fiscal year in the CIP and relate to annual citywide improvements or maintenance. Examples of
projects with this status include Citywide Street Improvements, Citywide Sidewalk Improvements, or
Parkway Improvement Program. The project detail forms for these projects will not reflect prior
budgets or expenditures as the remaining balances for these projects are reflected on the Ongoing
Capital Improvement Projects summary.
239 City of Costa Mesa, California
Proposed Budget for
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
This section also reflects how all capital projects tie back to the City Council’s established goals. Each project
will meet one or more of the below priorities: [THESE ARE NOT ALL THE GOALS, AND NOT IN ORDER
APPROVED BY COUNCIL]
Goal #1: Recruit and Retain High Quality Staff
Goal #2: Achieve Long-term Fiscal Sustainability
Goal #3: Strengthen the Public’s Safety and Improvement Quality of Life
Goal #4: Advance Environmental Sustainability and Climate Resiliency
Goal #5: Diversify, Stabilize and Increase Housing to Reflect Community Needs
PROPOSED CAPITAL IMPROVEMENT PROJECTS MAP BY VOTING DISTRICT
A map depicting the geographical location of the capital projects with an overlay reflecting the voting districts is
included in this section. The voting districts reflect the actual project location; however, some projects may
provide a communitywide benefit. Citywide or “ongoing” projects are not included on this map because they are
not specific to any one location or voting district.
PROPOSED CAPITAL IMPROVEMENT PROJECTS BY FUNDING SOURCE
The summary of proposed capital projects by funding source provides a detailed list of each project and
corresponding funding sources for Fiscal Year 2026-27. This summary is organized by the following project
types:
• Facilities – projects in this category include any facility maintenance, improvements or reconstruction.
• Parks – projects in this category include any maintenance, improvements, or development at park
facilities.
• Streets – projects in this category include any street maintenance (i.e. slurry seal, rehabilitation, etc.),
storm drain and water quality related improvements.
• Transportation – projects in this category include any transportation related improvements or
maintenance, including active transportation projects, traffic signal maintenance and improvements, and
general neighborhood traffic improvements.
CAPITAL IMPROVEMENT PROJECT DETAILS
This section provides detailed information about all projects, funding levels, and funding sources. These forms
are project-specific and reflect all prior, current, and future project expenditures by phase to provide a total project
cost for the City Council and community.
Each project-specific form also includes an estimated financial operating impact for consideration in the budget
adoption process that outlines ongoing operation, maintenance, and rehabilitation costs. These estimates are
prepared per project and are subject to change based on final project design and/or construction. Additionally,
projects that are classified as “ongoing” do not reflect prior budgets or expenditures. As such, the remaining
balances for these projects are reflected on the Ongoing Capital Improvement Projects summary.
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
The Five-Year CIP also includes a “future” column for projects that are not developed at this time or may be
implemented after Fiscal Year 2030-2031. Each fiscal year of the Five-Year CIP includes a realistic cost estimate
that is within range of prior year CIP total costs. However, the cost estimates for each project are presented at
current value/current dollars and are not escalated for inflation. As a result, the estimates are subject to change.
Additionally, although the schedule spans five years and future, funds for only the first year are appropriated
within the Fiscal Year 2026-27 Budget. The schedule provides a view of upcoming fiscal year capital projects
that could be adjusted based on changing City Council and community priorities or financial capabilities. The
revised 5-year CIP represents an overall well-balanced, long-term plan reflecting current City Council’s strategic
goals and priorities. All projects including those in “future” years remain eligible for any grant funding, should
opportunities arise.
CIP GOALS
The CIP is developed based on the City Council and community’s overarching goals. This is specifically reflected
in the Proposed Capital Improvement Projects by Category and City Council Goals section. Additionally, the
program is developed in accordance with elements in the City’s General Plan as well as City Council proposed
planning documents and master plans.
CIP BUDGET DEVELOPMENT PROCESS
As part of the annual budget process, the Public Works Department partners with the Finance Department to
propose a balanced list of projects that consider the complex workloads associated with each project as well as
funding sources and available resources. In collaboration with the City Manager’s Office, capital projects are
reviewed and evaluated by both the Public Works Department and Finance Department to ensure that the City’s
priorities, infrastructure needs, financial capacity, and impact the projects have on the City’s operating budget
are addressed.
Typically, several projects are identified and requested each year by departments; however, not all of the projects
can be funded. An evaluation process is conducted in collaboration with each department to discuss priorities
and needs. A list of recommended projects is presented to the City Manager for consideration, and the remaining
requested projects that were not recommended are deferred and included in the Five-Year CIP for future
consideration.
Additionally, there are a number of capital projects that may be requested and are pending other funding sources,
including competitive grants. Projects that may be expecting such competitive grant funding, or funded with other
similar outside resources, are not budgeted in the current fiscal year until the funding is awarded, but they are
referenced in the Five-Year CIP. As a result, throughout the fiscal year, the City Council will receive
recommendations to authorize new capital projects and approve budget adjustments to recognize and
appropriate the competitively sourced funding.
Once the proposed list is prepared, staff presents the proposed projects at the City Council Study Session,
Finance and Pension Advisory Committee, Parks and Community Services Commission, and the Planning
Commission for consideration based on their respective purviews. Following their respective reviews and
approval, the CIP budget is presented to City Council for consideration and adoption.
241 City of Costa Mesa, California
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
PRIORITIZATION & CATEGORIZATION
The CIP is updated annually allowing the City to re-evaluate its priorities and needs in each subsequent year
based upon the most current revenue projections and project priorities. Capital projects affecting public health
and safety, and/or legal mandates receive the highest priority. The remaining projects are prioritized for final City
Council consideration and adoption by City Council goals, conformance to the City’s General Plan and
corresponding planning documents and approved master plans, asset conditions, and available grant funding.
The categories aiding in prioritization of these projects are outlined and defined below:
• 1 – Risk to Health, Safety or Environment – projects in this category provide an immediate health or
safety concern. These are high priority projects.
• 2 – Regulatory or Mandated Requirement – projects in this category are mandated or in accordance
with government regulations. Projects in this category are required and may not be defunded or deferred.
• 3 – Grant Funding – projects in this category generally have competitively sourced funding and are
subject to a timeframe outlined in the grant documents. Consequently, deferring these projects may result
in forfeiture of grant funding.
• 4 – Master Plan, General Plan – projects in this category are in conformance with the City’s General
Plan and related planning documents. They are also projects specifically identified in other approved
master plans, such as park-specific master plans, Active Transportation Plan or Parks, Open Space, &
Recreation Master Plan.
• 5 – Asset Condition, Annual Recurring Costs – projects in this category may either be annual recurring
extraordinary maintenance costs or one-time/infrequent projects that improve the condition of the City’s
assets. Some projects in this category include playground resurfacing and equipment replacement, street
rehabilitation or sidewalk and parkway repairs. Some projects in this category may also be categorized
as 1 – Risk to Health, Safety or Environment after previously being deferred.
PROJECT ESTIMATES & FUNDING SOURCES
The Public Works Department develops project cost estimates based on prior experience with similar projects
or preliminary designs already completed. The cost estimates for each project are presented at current
value/current dollars and are not escalated for inflation. As a result, the estimates are subject to change or
escalation, particularly in the outer years of the Five-Year CIP. Occasionally the scope of the project may change
resulting in higher costs than the original estimate. This also includes projected operating costs or impacts of the
capital projects which are estimated per project and subject to change based on final project design and/or
construction.
If project costs at the time of bid award are more than budgeted amounts, five options are considered:
• Eliminate the project; or
• Defer the project for consideration during future budget processes; or
• Re-scope or change the phasing of the project to meet the existing approved budget; or
• Request City Manager to transfer funding from another specified project that has savings and/or is a
lower priority; or
• Request City Council appropriate additional resources, as necessary, from the respective fund balances.
242City of Costa Mesa, California
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
At project completion, any unused funds are returned to the unassigned fund balance for the respective funds.
The City employs a combination of approaches to fund its capital projects. The Public Works Department and
Finance Department funding recommendations are based upon the most current revenue projections. For many
smaller improvement projects, funds are appropriated from available cash on hand. Large-scale capital projects
`grants, assessments, impact fees, and reserve balances. A list and description of capital project funding sources
is provided in the Description of Funds.
CONTINGENCIES & CHANGE ORDERS
A contingency is included within applicable projects as specified on the project detail forms’ cost breakdown.
These amounts allow for budget flexibility for unanticipated concerns or cost escalations during the project,
including potential change orders.
Change orders are generally the result of additions or deletions to the project, revisions to the project, and
omissions or errors in the original project plans and/or specifications. This does not provide budget authority for
change orders as City Council would first need to approve a budget adjustment appropriating or transferring the
necessary funding.
243 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
WHAT DID WE DO DURING FISCAL YEAR 2025-26?
CITYWIDE STREET IMPROVEMENTS
The City completed slurry seal paving on various streets throughout the community. These
improvements provide a protective layer that helps extend the lifespan of the pavement while
enhancing overall drivability. New pavement markings were installed on select streets. The slurry
seal project is expected to improve traffic flow and contribute to a higher quality of life for residents
in the surrounding area.
Streets completed were Andros Street, Chestnut Avenue, Corvo Place, Ellesmere Avenue, Elm
Avenue, Jacaranda Avenue, Java Road, Lemon Street, Mindanao Drive, Myrtlewood Street, and
Serang Place. Additionally, the City’s contractor completed localized street repairs on California
Street near Colorado Lane, where significant pavement settlement had occurred. The repair work
involved removing and replacing the underlying base material, followed by repaving the affected
section to restore roadway integrity.
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CITY HALL TRAINING ROOM & I NFORMATION T ECHNOLOGY OFFICES
The project included a centralized space for training to be utilized by City staff, two new offices
for the Information Technology Department, and reconfigured storage areas for Finance, Fire and
Public Works. The classroom and office facilities were furnished with new computer network
equipment and cabling, office and classroom furniture, and related finishes and fixtures.
Construction included new walls and partition; mechanical heating, ventilation, and air
conditioning (HVAC); electrical; lighting; low voltage and data; fire alarm; painting; and
flooring/carpet improvements; along with installation of an advanced audio-visual (AV) system to
support classroom-style training.
245 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
FIRE STATION NO. 4 TRAINING TOWER
Fire Station No. 4 now features a state-of-the-art regional training center and tower, replacing its
aging infrastructure. The facility will serve neighboring cities and agencies, strengthening regional
preparedness for fire emergencies and natural disasters while fostering collaboration. It also
enhances hands-on training by bridging fire dynamics knowledge with practical training props and
spaces, using locally sourced and sustainable materials.
The project incorporates water reclamation systems to capture and reuse water from training
exercises, significantly reducing waste and supporting sustainable operations during drought
conditions. Energy-efficient LED lighting, increased natural light, and solar-powered backup
systems improve energy performance, while low-flow fixtures and drought-resistant landscaping
promote long-term water conservation.
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BRENTWOOD PARK IMPROVEMENTS
Prior to construction, Brentwood Park featured a single playground structure alongside an
underutilized sand volleyball court, with the original play equipment dating back to 1995.
Following the recent improvements, the park has been significantly enhanced with the addition of
two new playground areas, incorporating four slides and seven climbing components designed to
encourage active and engaging play. These upgrades provide a more dynamic environment and
better accommodate a wider range of interests and activity levels.
The newly installed equipment includes two distinct play areas, one-designed for children ages 5
to 12, and a separate area that replaced the sand volleyball court designed for children ages 2 to
5. Both offer age-appropriate play features. Additional amenities include a shade structure for
comfort, 13 accessible play elements, two inclusive features, swings, and an interactive activity
boards.
The project also added a new decomposed granite walking path on the east side of the park that
connects Monte Vista Avenue with Brentwood Street. A new concrete walkway stamped with
poetry was implemented based on input from the Arts Commission that connects Brentwood
Street with the play area.
247 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
FAIRVIEW ROAD IMPROVEMENTS FROM FAIR DR. TO NEWPORT BLVD.
The Fairview Road improvement project included class IV cycle tracks, green bicycle conflict zone
striping, and high visibility pedestrian crossings. A new pedestrian hybrid beacon is included in
the project south of Fair Drive to better connect students and parents in residential areas to
College Park Elementary School and Wilson Park. New landscaping and irrigation were also
included along with a new bicycle signal at Fairview Road/Wilson Street.
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NORMA HERTZOG COMMUNITY CENTER ROOF REPLACEMENT
The project involved the removal of the existing metal panels and roofing materials to allow for an
inspection and repair of underlying leaks to ensure the structural integrity and long-term
performance of the roof system.
The new roofing system included an upgraded and more efficient drainage design, which will help
prevent water accumulation and extend the overall lifespan of the structure. In addition, new
underlayment and metal panels were installed, providing increased durability and improved
weather resistance. These upgrades resulted in a more resilient and long-lasting roofing system
that better protects the facility.
249 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
POLICE DEPARTMENT CARPET REPLACEMENT AND INDOOR PAINT
The Police Department received an interior refresh in fall 2025 that included sanding, repairs,
priming, and repainting all interior surfaces. Exterior and roll-up doors were also updated to
coordinate with the new flooring. Interior walls were finished in Ultra-Pure White, doors in “Cool
Ashes” (a light gray), door and window trim in “Cracked Pepper” (a dark gray), and mural walls in
a deep blue.
Flooring upgrades incorporated a range of materials suited to each space, including carpet,
rubber flooring in the gym, and luxury vinyl tile. New baseboard trim was installed to complete the
improvements. Existing moisture barriers were preserved, while all rubber floor bases and door
thresholds were replaced. The project was completed in October 2025.
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CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
BICYCLE SAFETY EDUCATION PROGRAM
The Bicycle Safety Education Program developed curriculum and materials for safety training
classes for students at sixteen local schools, eight community bike safety festivals, and two
League of American Bicyclists instructor training sessions.
The program provided training on general bicycle safety, riding, and maintenance to students,
parents, and community members with a focus on electric bicycles. The program is part of the
education strategy employed by the City to encourage safe riding habits with the rapid proliferation
of electric bicycles, and the ongoing implementation of the 2018 Active Transportation Plan. The
City-funded program was developed with the input of a Bicycle Safety Education Task Force
which began meeting in March of 2024. The program culminated in January 2026, with a final
community bike safety festival hosted at Costa Mesa City Hall.
251 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
No.Proj #Project Name Budget Actuals
Remaining
Balance
1 200013 Fire Station #2 Reconstruction 3,150,000 682,043 2,467,957
2 200040 HVAC Replacement at Various Facilities 1,030,000 419,926 610,074
3 200062 Building Maintenance Projects 4,031,136 3,799,875 231,261
4 200077 City Hall Cast Iron Drain Repair 254,019 - 254,019
5 200097 Electric Vehicle Fleet and Infrastructure 544,368 279,964 264,404
6 200099 Finance Security & Efficiency Reconfiguration 305,000 60,841 244,159
7 200102 Fire Station 3 Fuel Tank Replacement 475,461 25,421 450,040
8 200107 Sewer Line Improvement City Facilities 260,000 2,261 257,739
9 210004 Fire Stations - Minor Projects at Various Stations 702,000 590,866 111,134
10 210012 City Hall-Paint, Carpet & Misc. Improvements 660,000 390,566 269,434
11 210013 Fire Station 4 Training Tower & Grounds Reconstruction 5,315,000 4,725,963 589,037
12 210015 Police Dept - Emergency Comm Facilities Remodel 1,230,000 190,328 1,039,672
13 210019 City Hall 5th Floor Air Handler Replacement 140,000 - 140,000
14 210021 City Hall Heater(s) Replacement 350,000 - 350,000
15 210025 NHCC- Roof Replacement 825,342 411,461 413,881
16 210026 Police Dept - Locker Rooms Remodel 400,000 - 400,000
17 210027 Police Dept - Weather Proofing 350,000 65,900 284,100
18 210028 City Hall and Communication Generators Replacement 700,000 - 700,000
19 300090 Safe Route to School Grant Project 788,090 104,189 683,901
20 300148 Citywide Bicycle Rack Improvements 250,000 74,945 175,055
21 300163 Citywide Neighborhood Traffic Improvements 862,800 761,450 101,350
22 300169 Newport Blvd Improvement - Victoria /22nd to 19th 1,178,820 128,691 1,050,129
23 300171 SB Newport Blvd Improvement (Mesa to Victoria)1,965,652 97,040 1,868,612
24 300172 Pavement Mitigation I -405 Project 2,650,980 - 2,650,980
25 300173 Newport Blvd Improvement NB (22nd to Bristol) &SB (Bristol to Mesa)2,134,145 94,186 2,039,959
26 300177 Westside Street Improvements- Wilson Street 487,000 - 487,000
27 300178 Sunflower Ave Rehabilitation Project 2,570,782 - 2,570,782
28 300179 Adams Ave Active Transportation Project 3,750,000 180,150 3,569,850
29 300181 Fairview Road Improvement Project 3,216,116 1,067,291 2,148,825
30 300182 Fairview Rd Rehab (RMRA) Project 2,780,829 - 2,780,829
TOTAL ALL FUNDS
CAPITAL IMPROVEMENT PROGRAM
Ongoing Capital Improvement Projects
Remaining Balances as of 4/30/26
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No.Proj #Project Name Budget Actuals
Remaining
Balance
TOTAL ALL FUNDS
CAPITAL IMPROVEMENT PROGRAM
Ongoing Capital Improvement Projects
Remaining Balances as of 4/30/26
31 300184 Traffic Signal at Fairview Rd and Belfast 600,000 37,983 562,017
32 300185 Harbor, 17th & Gisler Rehab (RMRA) Project 3,500,000 - 3,500,000
33 300186 Clean Mobility - On Demand Transit Services 1,000,000 692,507 307,493
34 300187 Fairview Road Improvement Fair to Adams 2,299,000 207,965 2,091,035
35 300188 Signal Modern Multi Modal Safety Improvements 3,936,820 280,256 3,656,564
36 300189 Harbor Boulevard Rehab RMRA 2,951,612 - 2,951,612
37 350030 Westside Restoration Project 765,000 247,586 517,414
38 350033 Citywide Tree Maintenance in Public Right-of-Way 200,000 197,884 2,116
39 370010 Mesa Del Mar Multimodal Access 111,465 11,465 100,000
40 370042 Bus Shelter Improvement 300,000 - 300,000
41 370058 Citywide Traffic Signal Improvements 64,114 62,912 1,202
42 400012 Citywide Alley Improvements 3,235,000 1,480,675 1,754,325
43 400015 Citywide Street Improvements 49,095,940 39,407,704 9,688,236
44 450010 Citywide Class II, III and IV Bicycle Projects 1,220,461 1,138,704 81,757
45 450013 Adams Ave Multi-Purpose Trail 4,788,796 363,690 4,425,106
46 450014 Adams Ave Bicycle Facility Project 3,482,547 381,088 3,101,459
47 450015 Bicycle/Pedestrian Infrastructure Improvements 950,000 107,993 842,007
48 450016 Mesa/Santa Ana Bicycle Facility Improvements 100,000 - 100,000
49 450017 MV/Peterson Pl Class II Bicycle Facility 100,000 - 100,000
50 470003 Center Street Pedestrian Infrastructure Improvements 50,000 - 50,000
51 470004 Pedestrian Safety Festival 400,000 - 400,000
52 500009 New Sidewalk / Missing Link Program 1,091,525 691,525 400,000
53 500010 Parkway Maintenance Program Citywide 1,916,243 746,800 1,169,443
54 500017 Priority Sidewalk Repair 530,000 374,725 155,275
55 550011 Citywide Storm Drain Improvements - Fairview Park Storm 353,055 14,726 338,329
56 550011 Citywide Storm Drain Improvements 2,065,842 1,581,474 484,368
57 550022 Westside Storm Drain Improvements 1,600,000 485,336 1,114,664
58 700027 TeWinkle Park - Skate Park Expansion 3,349,000 281,302 3,067,698
59 700080 Park Security Lighting Replacement 374,880 350,768 24,112
60 700106 Various Parks - Sidewalk Replacement 139,686 - 139,686
253 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
No.Proj #Project Name Budget Actuals
Remaining
Balance
TOTAL ALL FUNDS
CAPITAL IMPROVEMENT PROGRAM
Ongoing Capital Improvement Projects
Remaining Balances as of 4/30/26
61 700128 Park Sidewalk Accessibility Program 290,000 284,568 5,433
62 700129 Shalimar Park Improvements 250,000 21,882 228,118
63 700132 Fairview Park - Vernal Pool Restoration 407,366 355,991 51,375
64 700133 Canyon Park Inventory Management & Restoration 60,000 - 60,000
65 700134 Fairview Park Fence Sign Trail 300,000 52,475 247,525
66 700135 Fairview Park Master Plan Update 389,565 298,425 91,140
67 700137 TeWinkle Park Lakes Repairs 2,849,308 577,306 2,272,002
68 700139 Ketchum-Libolt Park Expansion 3,112,443 399,768 2,712,675
69 700141 Costa Mesa Country Club Modernization 350,000 - 350,000
70 700144 Fairview Park-Pump Station & Westlands Recirculation System 655,000 128,159 526,841
71 700145 Shalimar Park Expansion 2,000,000 272,092 1,727,908
72 700146 Various Parks - Playground Repair and Replacement 320,000 197,744 122,256
73 700147 CM Country Club Cart Path & Ground Improvements 300,000 60,346 239,654
74 700149 Fairview Park Educational Hubs and Signage 90,000 8,357 81,643
75 700150 Fairview Park Mesa Restoration/Cultural Resource Preservation CA- ORA- 58 2,000,000 429,674 1,570,326
76 700151 Fairview Park West Bluff Stabilize & Restoration 2,000,000 36,331 1,963,669
77 700154 Golf Course & Tennis Center Improvements 1,200,000 292,962 907,038
78 700155 Jack Hammett SC Relevel and Restore Fields 1 and 2 500,000 - 500,000
79 700157 TeWinkle Batting Cage Structure & Other Improv.325,000 230,188 94,812
80 800029 EOC Equipment Update 150,000 33,648 116,352
81 800031 Westside Police Sub-Station Improvements 911,125 - 911,125
82 800035 Senior Center- HVAC Replacement 725,000 - 725,000
83 800036 Senior Center Roof and Roof Cap Replacement 350,000 - 350,000
Total Ongoing Capital Improvement Projects 153,463,333$ 66,978,343 86,484,990$
254City of Costa Mesa, California
capItal IMproveMent
prograM
No.Project Name Category
Dist.
No.
1 Building Modification Projects 5 - Asset Condition, Annual Recurring Costs All
2 City Hall - Development Services Workstations 5 - Asset Condition, Annual Recurring Costs 3
3 Civic Center - Miscellaneous Repairs 5 - Asset Condition, Annual Recurring Costs 3
4 Corp Yard - Equipment Maintenance - Replace Vehicle
Hoists 1 - Risk to Health, Safety or Environment 4
5 Downtown Aquatic Center Pool Gutter Grates 1 - Risk to Health, Safety or Environment 5
6 Fire Station 2 Reconstruction 5 - Asset Condition, Annual Recurring Costs 2
7 Fire Stations - Minor Projects at Various Stations 1 - Risk to Health, Safety or Environment All
8 Fire Stations - Overhead, Rolling & Apparatus Door
Replacement 5 - Asset Condition, Annual Recurring Costs All
9 Police Department - Chillers Replacement 1 - Risk to Health, Safety or Environment 3
10 Police Department - Emergency Comm Facility
Improvement and Roof Replacement 5 - Asset Condition, Annual Recurring Costs 3
11 Police Department - Facility Expand/Reconfigure for Real
Time Information Center 3 - Grant Funding 3
12 Senior Center - Facility Improvements 1 - Risk to Health, Safety or Environment 4
13 Citywide Tree Maintenance (in Public Right-of-Way) 1 - Risk to Health, Safety or Environment All
14 Costa Mesa Skate Park Expansion 3 - Grant Funding 3
15 Fairview Park - Vernal Pools Restoration 2 - Regulatory or Mandated Requirement 5
16 Fairview Park Master Plan Implementation 4 - Master Plan, General Plan 5
17 Harper Park - Playground Replacement 1 - Risk to Health, Safety or Environment 6
18 Moon Park - Playground Replacement 1 - Risk to Health, Safety or Environment 1
19 Park Parking Lot and Playground Rehabilitation 1 - Risk to Health, Safety or Environment All
20 Park Security Lighting Replacement 1 - Risk to Health, Safety or Environment All
21 Park Sidewalk Replacement 1 - Risk to Health, Safety or Environment All
22 Shiffer Park - Playground and Park Improvements 1 - Risk to Health, Safety or Environment 2
23 Citywide Alley Improvements 1 - Risk to Health, Safety or Environment All
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Projects
By Category and City Council Goals
255 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Quality
Recruitment
Fiscal
Sustainability
Safe
Community
Environmental
Sustainability
Housing
Commitments
Fiscal Year
2026-2027
✓✓250,000$
✓120,000$
✓✓✓150,000$
✓250,000$
✓100,000$
✓✓✓✓12,000,000$
✓✓✓150,000$
✓✓150,000$
✓800,000$
✓✓900,000$
✓✓1,039,000$
✓250,000$
✓200,000$
✓500,000$
✓80,000$
✓✓100,000$
✓400,000$
✓50,000$
✓100,000$
✓✓150,000$
✓50,000$
✓250,000$
✓✓✓200,000$
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Projects
By Category and City Council Goals
Proposed Fiscal Year 2026-27
256City of Costa Mesa, California
capItal IMproveMent
prograM
No.Project Name Category
Dist.
No.
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Projects
By Category and City Council Goals
24 Citywide Street Improvements 4 - Master Plan, General Plan All
25 New Sidewalk/Missing Link Program 1 - Risk to Health, Safety or Environment All
26 Newport Blvd. Improvement NB (22nd to Bristol) & SB
(Bristol to Mesa)4 - Master Plan, General Plan 3, 5, 6
27 Parkway & Medians Improvement Program 1 - Risk to Health, Safety or Environment All
28 Priority Sidewalk Repair 1 - Risk to Health, Safety or Environment All
29 Adams Avenue Multipurpose Trails 3 - Grant Funding 1
30 Bicycle and Pedestrian Infrastructure Improvements 1 - Risk to Health, Safety or Environment All
31 Bristol Street Traffic Signal Synchronization Project 3 - Grant Funding 2, 3
32 Center Street Pedestrian Crossing and Circulation
Improvements 1 - Risk to Health, Safety or Environment 4
33 Citywide Neighborhood Traffic Improvements 1 - Risk to Health, Safety or Environment All
34 Citywide Traffic Signal Improvements 1 - Risk to Health, Safety or Environment All
35 Clean Mobility Options Program - On-Demand Transit
Services 3 - Grant Funding 4, 5, 6
36 College Avenue Parking and Circulation Improvements 1 - Risk to Health, Safety or Environment 5
37 Fair Drive Circulation Improvements 3 - Grant Funding 3
38 Harbor Blvd. Cornerstone Bike Trail 1 - Risk to Health, Safety or Environment 1
39 Local Road Safety Plan Update 1 - Risk to Health, Safety or Environment All
40 Mesa Del Mar Multimodal Access 3 - Grant Funding 3
41 Signal Modernization for Systemic Multi-Modal Safety
Improvements 3 - Grant Funding All
257 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Quality
Recruitment
Fiscal
Sustainability
Safe
Community
Environmental
Sustainability
Housing
Commitments
Fiscal Year
2026-2027
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Projects
By Category and City Council Goals
Proposed Fiscal Year 2026-27
✓✓✓5,950,000$
✓✓✓100,000$
✓✓✓2,350,000$
✓✓✓200,000$
✓✓✓65,000$
✓✓2,777,000$
✓✓250,000$
✓315,000$
✓✓500,000$
✓75,000$
✓200,000$
✓✓650,000$
✓150,000$
✓✓880,000$
✓450,000$
✓150,000$
✓✓349,920$
✓300,000$
33,950,920$
258City of Costa Mesa, California
capItal IMproveMent
prograM
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
Map by Voting District
Note: Citywide projects that are not specifically defined and/or larger projects are not geographically displayed above as they are not
specific to any one location or district.
259 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Gas Tax
(HUTA)
Fund
Park Dev.
Fees Fund
Traffic
Impact Fee
Fund
Cannabis
Traffic
Impact Fees
Fund
Gas Tax
(RMRA)
Fund
No.201 208 214 240 251
1 Building Modification Projects
2 City Hall - Development Services Workstations
3 Civic Center - Miscellaneous Repairs
4 Corp Yard - Equipment Maintenance - Replace Vehicle Hoists
5 Downtown Aquatic Center Pool Gutter Grates
6 Fire Station 2 Reconstruction
7 Fire Stations - Minor Projects at Various Stations
8 Fire Stations - Overhead, Rolling & Apparatus Door Replacement
9 Police Department - Chillers Replacement
10 Police Department - Emergency Comm Facility Improvement and Roof
Replacement
11 Police Department - Facility Expand/Reconfigure for Real Time Information
Center
12 Senior Center - Facility Improvements
TOTAL FACILITIES -$ -$ -$ -$ -$
Next Category
13 Citywide Tree Maintenance (in Public Right-of-Way)200,000$
14 Costa Mesa Skate Park Expansion
15 Fairview Park - Vernal Pools Restoration
16 Fairview Park Master Plan Implementation 100,000$
17 Harper Park - Playground Replacement
18 Moon Park - Playground Replacement
19 Park Parking Lot and Playground Rehabilitation
20 Park Security Lighting Replacement
21 Park Sidewalk Replacement
22 Shiffer Park - Playground and Park Improvements
TOTAL PARKS 200,000$ 100,000$ -$ -$ -$
Next CategoryNext Category
23 Citywide Alley Improvements 200,000$
24 Citywide Street Improvements 1,000,000$ 350,000$
25 New Sidewalk/Missing Link Program 100,000$
26 Newport Blvd. Improvement NB (22nd to Bristol) & SB (Bristol to Mesa)2,350,000$
27 Parkway & Medians Improvement Program 75,000$
28 Priority Sidewalk Repair 65,000$
TOTAL STREETS 1,440,000$ -$ -$ -$ 2,700,000$
Next Category
29 Adams Avenue Multipurpose Trails
30 Bicycle and Pedestrian Infrastructure Improvements 100,000$ 150,000$
31 Bristol Street Traffic Signal Synchronization Project 150,000$
32 Center Street Pedestrian Crossing and Circulation Improvements
33 Citywide Neighborhood Traffic Improvements
34 Citywide Traffic Signal Improvements
35 Clean Mobility Options Program - On-Demand Transit Services
36 College Avenue Parking and Circulation Improvements 150,000$
37 Fair Drive Circulation Improvements
38 Harbor Blvd. Cornerstone Bike Trail 450,000$
39 Local Road Safety Plan Update
Capital Improvement Projects by Funding Source
Proposed Fiscal Year 2026-27
Category/Project Title
FACILITIES
PARKS
STREETS
TRANSPORTATION
CAPITAL IMPROVEMENT PROGRAM
260City of Costa Mesa, California
capItal IMproveMent
prograM
Capital
Improve.
Fund
Measure M2
Fairshare
Fund
Grant Fund Future Bond/
Financing
401 416 230/231/232 Total
250,000$ 250,000$
120,000$ 120,000$
150,000$ 150,000$
250,000$ 250,000$
100,000$ 100,000$
12,000,000$ 12,000,000$
150,000$ 150,000$
150,000$ 150,000$
800,000$ 800,000$
900,000$ 900,000$
1,039,000$ 1,039,000$
250,000$ 250,000$
2,870,000$ -$ 1,289,000$ 12,000,000$ 16,159,000$
200,000$
500,000$ 500,000$
80,000$ 80,000$
100,000$
400,000$ 400,000$
50,000$ 50,000$
100,000$ 100,000$
150,000$ 150,000$
50,000$ 50,000$
250,000$ 250,000$
1,580,000$ -$ -$ -$ 1,880,000$
200,000$
1,500,000$ 3,100,000$ 5,950,000$
100,000$
2,350,000$
75,000$ 50,000$ 200,000$
65,000$
1,575,000$ 3,150,000$ -$ -$ 8,865,000$
2,777,000$ 2,777,000$
250,000$
165,000$ 315,000$
500,000$ 500,000$
75,000$ 75,000$
200,000$ 200,000$
650,000$ 650,000$
150,000$
201,000$ 679,000$ 880,000$
450,000$
150,000$ 150,000$
Capital Improvement Projects by Funding Source
Proposed Fiscal Year 2026-27
CAPITAL IMPROVEMENT PROGRAM
261 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Gas Tax
(HUTA)
Fund
Park Dev.
Fees Fund
Traffic
Impact Fee
Fund
Cannabis
Traffic
Impact Fees
Fund
Gas Tax
(RMRA)
Fund
No.201 208 214 240 251
Capital Improvement Projects by Funding Source
Proposed Fiscal Year 2026-27
Category/Project Title
CAPITAL IMPROVEMENT PROGRAM
40 Mesa Del Mar Multimodal Access
41 Signal Modernization for Systemic Multi-Modal Safety Improvements
TOTAL TRANSPORTATION 150,000$ -$ 250,000$ 150,000$ 450,000$
Next Category
1,790,000$ 100,000$ 250,000$ 150,000$ 3,150,000$ Total One-Year Capital Improvement Projects
TRANSPORTATION (continued)
262City of Costa Mesa, California
capItal IMproveMent
prograM
Capital
Improve.
Fund
Measure M2
Fairshare
Fund
Grant Fund Future Bond/
Financing
401 416 230/231/232 Total
Capital Improvement Projects by Funding Source
Proposed Fiscal Year 2026-27
CAPITAL IMPROVEMENT PROGRAM
349,920$ 349,920$
300,000$ 300,000$
75,000$ 1,516,000$ 4,455,920$ -$ 7,046,920$
6,100,000$ 4,666,000$ 5,744,920$ 12,000,000$ 33,950,920$
263 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Building Modification Projects Item No.1
Type Facilities CIP Project No.200062
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
250,000$ 400,000$ 400,000$ 400,000$ 400,000$ 1,200,000$ 3,050,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 400,000$ 400,000$ 400,000$ 400,000$ 1,200,000$ 3,050,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
250,000$ 400,000$ 400,000$ 400,000$ 400,000$ 1,200,000$ 3,050,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 400,000$ 400,000$ 400,000$ 400,000$ 1,200,000$ 3,050,000$
Funds Expended to Date:-$ Total Estimated Project Cost:3,050,000$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-200062
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
The attached summary of proposed maintenance projects are building modifications and maintenance projects in the 23 City-
owned buildings and parks, including those leased to outside agencies. The City administers and supervises contract services
for maintaining these facilities.
Building Modification Projects consolidates many smaller projects that are minor maintenance and repair-related (i.e. painting,
electrical, repair, etc.) amounting to $30,000 or less.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
264City of Costa Mesa, California
capItal IMproveMent
prograM
Item No. 1
No.Project Location Cost Description
1 City Hall $ 29,800 Restroom Exhaust Fan Upgrade
2 Corporation Yard $ 30,000 Fleet Shop Improvements
3 Del Mesa Park $ 20,000 Restroom Building Improvements
4 Downtown Recreation Center $ 25,000 Downspouts Improvements
5 Various Parks $ 20,000 Various Park Amenities
6 Various Parks $ 30,000 Parks Dog Waste Bags
7 Various Parks $ 20,200 Replenish Playground Sand
8 Various Parks 25,000$ Restroom Painting
9 Various Parks 30,000$ Restroom Partitions & Doors
10 Various Parks 20,000$ Sport Court Resurfacing
TOTAL 250,000$
Note: Citywide projects that are not specifically defined and/or larger projects are not geographically displayed above as they are not specific to
any one location or district.
CAPITAL IMPROVEMENT PROGRAM (CONTINUED)
Building Modification Projects
265 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
City Hall - Development Services Workstations Item No.2
Type Facilities CIP Project No.202701
Department: Development Services Dept's Priority #:1 of 1 District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
16,157$ -$ -$ -$ -$ -$ 16,157$
4,040$ -$ -$ -$ -$ -$ 4,040$
99,803$ -$ -$ -$ -$ -$ 99,803$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 120,000$ -$ -$ -$ -$ -$ 120,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
120,000$ -$ -$ -$ -$ -$ 120,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 120,000$ -$ -$ -$ -$ -$ 120,000$
Funds Expended to Date:-$ Total Estimated Project Cost:120,000$
Location:City Hall - Development Services Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-202701
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
New Project
Space Planning, Construction and Furniture in the Planning and Building Divisions.
The current layout no longer meets operational needs, particularly for Planning and Building staff who require adequate
workspace to perform their duties and serve the public. The proposed project design will efficiently accommodate the needs of
the department
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
266City of Costa Mesa, California
capItal IMproveMent
prograM
Civic Center - Miscellaneous Repairs Item No.3
Type Facilities CIP Project No.210012
Department: Public Works Dept's Priority #:(? of ?)District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
Funds Expended to Date:-$ Total Estimated Project Cost:900,000$
Location:Civic Center Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-210012
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
Existing Project
Annual repair and maintenance at Civic Center building consisting of painting, carpet replacement, plumbing, and ongoing
improvements.
Repair and replacement of worn and damaged areas at Civic Center. Areas within Civic Center experiencing high levels of wear
and tear need to be replaced, such as carpeting and painting. This also funds minor reconfiguration of office spaces to meet any
new department needs.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
267 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Corp Yard - Equipment Maintenance - Replace Vehicle Hoists Item No.4
Type Facilities CIP Project No.202702
Department: Public Works Dept's Priority #:(? of ?)District No.4
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
250,000$ 250,000$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 250,000$ -$ -$ -$ -$ 500,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
250,000$ 250,000$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 250,000$ -$ -$ -$ -$ 500,000$
Funds Expended to Date:-$ Total Estimated Project Cost:500,000$
Location:Corporation Yard Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-202702
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
This request would replace out-of-service lifts in the equipment services maintenance bays.
There are currently three lifts that are red tagged and not in use due to safety issues. New lifts will also improve the ability to
perform maintenance and turn equipment around due to the current limits of having them out of service. Due to the age of the
lifts, the vendor is having a difficult time getting parts for the lifts necessitating the need for full replacement.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
268City of Costa Mesa, California
capItal IMproveMent
prograM
Downtown Aquatic Center Pool Gutter Grates Item No.5
Type Facilities CIP Project No.202703
Department: Parks and Comm. Svcs Dept's Priority #:10 of 17 District No.5
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
100,000$ -$ -$ -$ -$ -$ 100,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ -$ -$ -$ -$ -$ 100,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
100,000$ -$ -$ -$ -$ -$ 100,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ -$ -$ -$ -$ -$ 100,000$
Funds Expended to Date:-$ Total Estimated Project Cost:100,000$
Location:Downtown Aquatics Center Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-14300-40212-202703
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
Replace existing pool grates and associated drains at the Downtown Aquatics Center.
Pool grates at the Downtown Aquatics Center have deteriorated, creating hazards like cracks and uneven surfaces. Replacement
will improve safety, ensure code compliance, protect infrastructure, and enhance appearance. Timely action is essential to protect
visitors and staff to maintain facility integrity.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
269 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Fire Station 2 Reconstruction Item No.6
Type Facilities CIP Project No.200013
Department: Fire Dept's Priority #:3 of 6 District No.2
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
12,000,000$ 3,000,000$ -$ -$ -$ -$ 15,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 12,000,000$ 3,000,000$ -$ -$ -$ -$ 15,000,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
12,000,000$ -$ -$ -$ -$ -$ 12,000,000$
-$ 3,000,000$ -$ -$ -$ -$ 3,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 12,000,000$ 3,000,000$ -$ -$ -$ -$ 15,000,000$
Funds Expended to Date:-$ Total Estimated Project Cost:15,000,000$
Location:Fire Station 2 Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-TBD-19500-50910-200013
500000-401-19500-50910-200013
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
Existing Project
Demolition and replacement of Fire Station 2.
Fire Station 2 has served the community for several decades and has exceeded its useful life. This Fire Station is no longer
effective for current operational needs due to mechanical, electrical, and plumbing deficiencies, as well as gender
accommodations. Funding is requested for the construction phase of this project.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Future Bond 1
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
270City of Costa Mesa, California
capItal IMproveMent
prograM
Fire Stations - Minor Projects at Various Stations Item No.7
Type Facilities CIP Project No.210004
Department: Fire Dept's Priority #:1 of 6 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
Funds Expended to Date:-$ Total Estimated Project Cost:900,000$
Location:Fire Stations 1-6 Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-210004
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
Minor and continuous projects at various fire stations (1-6).
Aging facilities at all the of City's six fire stations require annual maintenance, upgrades and improvements. Typical upgrades
include restroom fixtures, electrical, lighting, plumbing and life safety amenities. Funding is needed to ensure continued
operations of all six stations.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
271 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Fire Stations - Overhead, Rolling & Apparatus Door Replacement Item No.8
Type Facilities CIP Project No.202704
Department: Public Works Dept's Priority #:District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ -$ 750,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ -$ 750,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ -$ 750,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ -$ 750,000$
Funds Expended to Date:-$ Total Estimated Project Cost:750,000$
Location:Fire Stations 1-6 Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-202704
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
New Project
This project includes the replacement of overhead, rolling, and apparatus doors and associated operators at multiple fire stations
to improve reliability, safety, and operational readiness.
Aging fire station doors are unreliable, causing maintenance issues and potential response delays. Replacement will improve
reliability, safety, reduce costs, and ensure uninterrupted emergency readiness. Fully functional doors are essential for security
and timely response.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
272City of Costa Mesa, California
capItal IMproveMent
prograM
Police Department - Chillers Replacement Item No.9
Type Facilities CIP Project No.200054
Department: Public Works Dept's Priority #:District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
800,000$ -$ -$ -$ -$ -$ 800,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 800,000$ -$ -$ -$ -$ -$ 800,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
800,000$ -$ -$ -$ -$ -$ 800,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 800,000$ -$ -$ -$ -$ -$ 800,000$
Funds Expended to Date:-$ Total Estimated Project Cost:800,000$
Location:Police Department Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-200054
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
This project involves removing the two existing chillers and installing new, high-efficiency chillers that meet current performance
and energy standards.
The existing chillers have reached the end of the useful life and are no longer operating reliably or efficiently. Replacing the units
will reduce the risk of failure, improve energy efficiency, and ensure consistent cooling performance.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
273 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Police Department - Emergency Comm Facility Improvement and Roof Replacement Item No.10
Type Facilities CIP Project No.210015
Department: Public Works Dept's Priority #:District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
900,000$ 2,000,000$ -$ -$ -$ -$ 2,900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 900,000$ 2,000,000$ -$ -$ -$ -$ 2,900,000$
2025-26 and
Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
900,000$ 2,000,000$ -$ -$ -$ -$ 2,900,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 900,000$ 2,000,000$ -$ -$ -$ -$ 2,900,000$
Funds Expended to Date:-$ Total Estimated Project Cost:2,900,000$
Location:PD Emergency Communication Center Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-210015
CAPITAL IMPROVEMENT PROGRAM
5 - Asset Condition, Annual Recurring
Costs
Existing Project
This project is to improve the Emergency Communications Center that requires upgrades to meet current standards.
Improvements include building systems, equipment, and construction elements such as fire suppression, plumbing, HVAC,
electrical and communication infrastructure, ADA-compliant bathrooms, accessibility, and overall safety and security. Due to the
scope of the project, it is funded over multiple fiscal years.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
274City of Costa Mesa, California
capItal IMproveMent
prograM
Police Department - Facility Expand/Reconfigure for Real Time Information Center Item No.11
Type Facilities CIP Project No.202705
Department: Police Dept's Priority #:(2 of 2)District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
1,039,000$ 400,000$ 2,000,000$ -$ -$ -$ 3,439,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 1,039,000$ 400,000$ 2,000,000$ -$ -$ -$ 3,439,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
1,039,000$ 400,000$ 2,000,000$ -$ -$ -$ 3,439,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 1,039,000$ 400,000$ 2,000,000$ -$ -$ -$ 3,439,000$
Funds Expended to Date:-$ Total Estimated Project Cost:3,439,000$
Location:Police Department Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-230-19500-50910-202705
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding New Project
To expand and reconfigure the Records Bureau and Watch Commander Office to support the Real-Time Information Center
(RTIC) and Drone as a First Responder program.
The proposed RTIC will centralize real-time public safety data to improve crime prevention, response, and investigations. It
will integrate technologies into a unified platform and require dedicated staffing, technology upgrades, and facility
enhancements.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Blank Fund 12
Federal Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
275 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Senior Center - Facility Improvements Item No.12
Type Facilities CIP Project No.200037
Department: Public Works Dept's Priority #:District No.4
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
250,000$ 250,000$ 150,000$ 150,000$ 150,000$ -$ 950,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 250,000$ 150,000$ 150,000$ 150,000$ -$ 950,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ 250,000$ 150,000$ 150,000$ 150,000$ -$ 700,000$
250,000$ -$ -$ -$ -$ -$ 250,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ 250,000$ 150,000$ 150,000$ 150,000$ -$ 950,000$
Funds Expended to Date:-$ Total Estimated Project Cost:950,000$
Location:Senior Center Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-50910-200037
500000-230-19500-50910-200037
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
Perform various tenant improvements including, but not limited to new flooring, interior and exterior paint, exterior drainage
repair, roof repairs, interior equipment, plumbing improvements and any needed improvements identified by staff.
The Senior Center serves as a crucial service and recreational hub for the senior citizens of Costa Mesa. There are
numerous programs and services that are performed at the facility and is a high use, critical infrastructure building needing
funding for improvements.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Federal Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
276City of Costa Mesa, California
capItal IMproveMent
prograM
Citywide Tree Maintenance (in Public Right-of-Way)Item No.13
Type Parks CIP Project No.350033
Department: Public Works Dept's Priority #:(4 of 12)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,200,000$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19500-40111-350033
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
Tree Planting and Small Tree Care.
This project would provide fuding to plant trees and provide initial care and maintenance for new trees as well as implement
plantings in the Public Right-of-Way as outlined in the Tree Canopy Assessment.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
277 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Costa Mesa Skate Park Expansion Item No.14
Type Parks CIP Project No.700027
Department: Public Works Dept's Priority #:(? of ?)District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
500,000$ -$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ -$ -$ -$
3,349,000$ -$ -$ -$ -$ -$ -$ 3,349,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
3,349,000$ 500,000$ -$ -$ -$ -$ -$ 3,849,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
100,000$ -$ -$ -$ -$ -$ -$ 100,000$
1,249,000$ 500,000$ -$ -$ -$ -$ -$ 1,749,000$
2,000,000$ -$ -$ -$ -$ -$ -$ 2,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
3,349,000$ 500,000$ -$ -$ -$ -$ -$ 3,849,000$
Funds Expended to Date:-$ Total Estimated Project Cost:3,849,000$
Location:Costa Mesa Skate Park Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-208-19200-40112-700027
500000-401-19200-40112-700027
500000-230-19200-40112-700027
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
The skate park will incorporate new and enhanced features, as well as expand to now include a clover pool, pump track,
snake run, and street area.
City Council awarded the construction contract agreement on April 7, 2026. Project will enhance and expand the current
skate park and is currently funded through ARPA funds from the County of Orange, Park Development Fees Fund, and the
Capital Improvement Fund. Council directive is to proceed and construct the new Costa Mesa Skate Park. Additional funds
are required to finance the costs for construction management and the project contingency.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Park Development Fees Fund
Capital Improvement Fund
ARPA Fund from County
Total Funding Sources
None
278City of Costa Mesa, California
capItal IMproveMent
prograM
Fairview Park - Vernal Pools Restoration Item No.15
Type Parks CIP Project No.700132
Department: Parks and Comm. Svcs Dept's Priority #:1 of 17 District No.5
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
167,378$ 80,000$ 80,000$ 25,000$ -$ 200,000$ -$ 552,378$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
167,378$ 80,000$ 80,000$ 25,000$ -$ 200,000$ -$ 552,378$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
80,000$ 80,000$ 25,000$ -$ 200,000$ -$ 385,000$
167,378$ -$ -$ -$ -$ -$ -$ 167,378$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
167,378$ 80,000$ 80,000$ 25,000$ -$ 200,000$ -$ 552,378$
Funds Expended to Date:-$ Total Estimated Project Cost:552,378$
Location:Fairview Park Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-14300-20115-700132
500000-231-14300-20115-700132
CAPITAL IMPROVEMENT PROGRAM
2 - Regulatory or Mandated Requirement Existing Project
Fairview Park Vernal Pools restoration, monitoring, and reporting.
A long-term restoration plan for Fairview Park vernal pools and watershed was approved by the U.S. Fish and Wildlife
Service. It includes a two-year weed abatement phase starting in 2020, followed by five years of restoration, monitoring, and
reporting through 2028–29.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
State Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
279 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Fairview Park Master Plan Implementation Item No.16
Type Parks CIP Project No.700135
Department: Parks and Comm. Svcs Dept's Priority #:6 of 17 District No.5
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
100,000$ 150,000$ 250,000$ 250,000$ 250,000$ 500,000$ 1,500,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ 150,000$ 250,000$ 250,000$ 250,000$ 500,000$ 1,500,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
100,000$ 150,000$ 250,000$ 250,000$ 250,000$ 500,000$ 1,500,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ 150,000$ 250,000$ 250,000$ 250,000$ 500,000$ 1,500,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,500,000$
Location:Fairview Park Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-208-14300-20115-700135
CAPITAL IMPROVEMENT PROGRAM
4 - Master Plan, General Plan New Project
This project is to implement Fairview Master Plan elements, and as match for conservation and restoration grants that staff
pursue.
This project will implement enhancements and improvements at Fairview Park in accordance with the Fairview Park Master
Plan.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Park Development Fees Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
TBD by FVP Administrator
280City of Costa Mesa, California
capItal IMproveMent
prograM
Harper Park - Playground Replacement Item No.17
Type Parks CIP Project No.202706
Department: Public Works Dept's Priority #:(1 of 12)District No.6
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
400,000$ -$ -$ -$ -$ -$ 400,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 400,000$ -$ -$ -$ -$ -$ 400,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
400,000$ -$ -$ -$ -$ -$ 400,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 400,000$ -$ -$ -$ -$ -$ 400,000$
Funds Expended to Date:-$ Total Estimated Project Cost:400,000$
Location:Harper Park Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-40111-202706
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
Remove and replace playground equipment with udpated age appropriate and accesible equipment. Replace playground
safety surfacing.
Playground equipment installed in 1995 is worn and deteriorated, with obsolete replacement parts. Replacing it will improve
safety, reduce risk of injuries and claims, and enhance the site’s appearance and surrounding neighborhood.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
281 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Moon Park - Playground Replacement Item No.18
Type Parks CIP Project No.202707
Department: Public Works Dept's Priority #:(12 of 12)District No.1
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
50,000$ -$ -$ -$ -$ -$ 50,000$
-$ 600,000$ -$ -$ -$ -$ 600,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 50,000$ 600,000$ -$ -$ -$ -$ 650,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
50,000$ 600,000$ -$ -$ -$ -$ 650,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 50,000$ 600,000$ -$ -$ -$ -$ 650,000$
Funds Expended to Date:-$ Total Estimated Project Cost:650,000$
Location:Moon Park Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-40111-202707
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
The proposed project is for initial community outreach and development of a conceptual plan. Final design and construction
will be requested in future fiscal years budget to remove and replace entire playground equipment with updated age
appropriate and accessible equipment, and replace playground safety surfacing.
The playground equipment is worn and deteriorated. Replacement parts are obsolete and difficult to procure. This project
would improve safety and minimize the chance of future injuries and potential claims against the City. The new equipment
would also enhance the aesthetics of this site and its surrounding neighborhood.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
282City of Costa Mesa, California
capItal IMproveMent
prograM
Park Parking Lot and Playground Rehabilitation Item No.19
Type Parks CIP Project No.700146
Department: Public Works Dept's Priority #:(5 of 12)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
100,000$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 650,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 650,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
100,000$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 650,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 100,000$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 650,000$
Funds Expended to Date:Ongoing Total Estimated Project Cost:650,000$
Location:Various City Parks Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-40111-700146
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
Implement necessary rehabilitation, repairs and replacement of playground equipment and playground surfacing.
This project would replace damaged, worn out, or unsafe playground equipment. The repairs would eliminate potential
hazards due to unsafe conditions on the playground structure and playground equipment.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
283 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Park Security Lighting Replacement Item No.20
Type Parks CIP Project No.700080
Department: Public Works Dept's Priority #:(11 of 12)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ 1,050,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ 1,050,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ 1,050,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ 1,050,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,050,000$
Location:Various City Parks Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19200-40112-700080
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
This project will replace the existing metal halide lighting at various parks with solar powered LED lighting.
The installation of an advanced lighting system will significantly improve visibility, reduce incidents of vandalism, and
generate long-term energy savings.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
284City of Costa Mesa, California
capItal IMproveMent
prograM
Park Sidewalk Replacement Item No.21
Type Parks CIP Project No.700106
Department: Public Works Dept's Priority #:(10 of 10)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
50,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 425,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 50,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 425,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
50,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 425,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 50,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 425,000$
Funds Expended to Date:-$ Total Estimated Project Cost:425,000$
Location:Various City Parks Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-40111-700106
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
Resurface parking lots, and remove and replace sidewalk at various park locations.
This project will rehabilitiate and repair deteriorating asphalt and striping in parking lots at various park sites and would
replace cracked, raised, or buckled concrete in walkways, eliminating potential hazards due to unsafe walking conditions.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
285 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Shiffer Park - Playground and Park Improvements Item No.22
Type Parks CIP Project No.202708
Department: Public Works Dept's Priority #:(2 of 12)District No.2
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
250,000$ -$ -$ 750,000$ 1,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ -$ -$ -$ -$ 750,000$ 1,000,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
250,000$ -$ -$ 750,000$ 1,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 250,000$ -$ -$ -$ -$ 750,000$ 1,000,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,000,000$
Location:Shiffer Park Playground Replacement Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19500-40111-202708
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
Remove and replace entire playground equipment. Remove sand and replace with rubber surfacing and wood fiber.
Future park improvements that could include playground improvements, restroom improvements or the addition of other park
amenities.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
286City of Costa Mesa, California
capItal IMproveMent
prograM
Citywide Alley Improvements Item No.23
Type Streets CIP Project No.400012
Department: Public Works Dept's Priority #:1 of 7 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
200,000$ 500,000$ 500,000$ -$ -$ -$ 1,200,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 500,000$ 500,000$ -$ -$ -$ 1,200,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
200,000$ 500,000$ 500,000$ -$ -$ -$ 1,200,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 500,000$ 500,000$ -$ -$ -$ 1,200,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,200,000$
Location:Citywide-Various Locations Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19200-30112-400012
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
Citywide alley rehabilitation by replacing aging asphalt alleys with concrete surfacing.
A comprehensive study was conducted assessing the conditions and improvements for all of the City's public alleyways. This
is a multi-year project that is nearing completion. Funding is requested this fiscal year to design the remaining alleys.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
287 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Citywide Street Improvements Item No.24
Type Streets CIP Project No.400015
Department: Public Works Dept's Priority #:1 of 7 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
5,950,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 30,950,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 5,950,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 30,950,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 6,000,000$
350,000$ -$ -$ -$ -$ -$ 350,000$
1,500,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 6,500,000$
3,100,000$ 3,000,000$ 3,000,000$ 3,000,000$ 3,000,000$ 3,000,000$ 18,100,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 5,950,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 30,950,000$
Funds Expended to Date:-$ Total Estimated Project Cost:30,950,000$
Location:Citywide-Various Locations Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19200-30112-400015
500000-251-19200-30112-400015
500000-401-19200-30112-400015
500000-416-19200-30112-400015
CAPITAL IMPROVEMENT PROGRAM
4 - Master Plan, General Plan Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
Rehabilitation of streets that include by one or a combination of the following methods: grind & overlay, leveling course and
slurry seal, and reconstruction of structurally deficient areas.
This program provides major rehabilitation to streets and is implemented in accordance with the Pavement Management
System to meet the City Council goal to reach and maintain an average Citywide Pavement condition Index (PCI) of 85.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Gas Tax (RMRA) Fund
Capital Improvement Fund
Measure M2 Fairshare Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
288City of Costa Mesa, California
capItal IMproveMent
prograM
New Sidewalk/Missing Link Program Item No.25
Type Streets CIP Project No.500009
Department: Public Works Dept's Priority #:3 of 7 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 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$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 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-Various Locations Maintenance Cost Impact 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, convalescrent
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
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
289 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Newport Blvd. Improvement NB (22nd to Bristol) & SB (Bristol to Mesa)Item No.26
Type Streets CIP Project No.300173
Department: Public Works Dept's Priority #:1 of 7 District No.3, 5, 6
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
2,350,000$ -$ -$ -$ -$ -$ 2,350,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 2,350,000$ -$ -$ -$ -$ -$ 2,350,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
2,350,000$ -$ -$ -$ -$ -$ 2,350,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 2,350,000$ -$ -$ -$ -$ -$ 2,350,000$
Funds Expended to Date:-$ Total Estimated Project Cost:2,350,000$
Location:Newport Boulevard Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-251-19200-71200-300173
CAPITAL IMPROVEMENT PROGRAM
4 - Master Plan, General Plan Existing Project
This project consists of rehabilitating the roadway pavement, concrete parkways, and striping and marking improvements.
This street improvement project will be funded with Road Maintenance and Rehabilitation Account (RMRA) funds, a program
that provides funding or major rehabilitation of streets that are in need of improvement.
Striping, markings, and bicycle facilities will be consistent with the City's Active Transportation Plan (ATP). Enhanced bicylce
facilites and landsape are proposed alng this segment of Newport Boulveard forntage road requiring additonal funding.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (RMRA) Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
290City of Costa Mesa, California
capItal IMproveMent
prograM
Parkway & Medians Improvement Program Item No.27
Type Streets CIP Project No.500010
Department: Public Works Dept's Priority #:2 of 7 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
200,000$ 175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 1,075,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 1,075,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 450,000$
75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 450,000$
50,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 175,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 200,000$ 175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 1,075,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,075,000$
Location:Citywide-Various Locations Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19200-30130-500010
500000-401-19200-30130-500010
500000-416-19200-30130-500010
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
Reconstruction of damaged curb, gutter, ramps, sidewalks, and median landscape and irrigation.
Permanently repair damaged areas of the right-of-way and ADA accessibility improvements and replace existing median
landscape and irrigation improvements with drought-tolerant landscape that includes California native plants and state-of-the-
art irrigation systems.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Capital Improvement Fund
Measure M2 Fairshare Fund
Total Funding Sources
None
291 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Priority Sidewalk Repair Item No.28
Type Streets CIP Project No.500017
Department: Public Works Dept's Priority #:2 of 7 District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 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$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 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-Various Locations 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. Additionally,
ADA accessibility ramps are constructed as staff receives individual requests. These funds will be also used to perform the
necessary parkway repairs where staff has been directed to remove trees by the Parks & Community Services Commission.
A sidewalk maintenance program is essential to remove and replaced damaged curg, gutter, and siddewalk. This program is
intended to provide funds to repair the damaged concrete improvements within the City right-of-way.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Total Funding Sources
None
292City of Costa Mesa, California
capItal IMproveMent
prograM
Adams Avenue Multipurpose Trails Item No.29
Type Transportation CIP Project No.450013
Department: Public Works Dept's Priority #:(? of ?)District No.1
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
4,788,796$ 2,777,000$ 1,677,000$ -$ -$ -$ -$ 9,242,796$
-$ 868,000$ -$ -$ -$ -$ 868,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
4,788,796$ 2,777,000$ 2,545,000$ -$ -$ -$ -$ 10,110,796$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
565,796$ -$ 1,245,000$ -$ -$ -$ -$ 1,810,796$
4,223,000$ 2,777,000$ -$ -$ -$ -$ -$ 7,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
4,788,796$ 2,777,000$ 2,545,000$ -$ -$ -$ -$ 10,110,796$
Funds Expended to Date:345,875$ Total Estimated Project Cost:10,110,796$
Location:Adams Avenue Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19300-30225-450013
500000-230-19300-30225-450013
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
The Adams Avenue Active Transportation Improvements project will build Class I multi-use paths from the Santa Ana River
to Royal Palm Drive. Improvements include medians, landscaping, lighting, and signal upgrades. The project enhances
safety and accessibility, connecting to planned and existing bicycle facilities.
The City received a competitive federal grant for construction funds of this project, reducing City funding needed. 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
Gas Tax (HUTA) Fund
Federal Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
293 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Bicycle and Pedestrian Infrastructure Improvements Item No.30
Type Transportation CIP Project No.450015
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
950,000$ 250,000$ 250,000$ 250,000$ 200,000$ 200,000$ 500,000$ 2,600,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
950,000$ 250,000$ 250,000$ 250,000$ 200,000$ 200,000$ 500,000$ 2,600,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
600,000$ 100,000$ 100,000$ 100,000$ 200,000$ 200,000$ 500,000$ 1,800,000$
50,000$ -$ -$ -$ -$ -$ -$ 50,000$
300,000$ 150,000$ 150,000$ 150,000$ -$ -$ -$ 750,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
950,000$ 250,000$ 250,000$ 250,000$ 200,000$ 200,000$ 500,000$ 2,600,000$
Funds Expended to Date:-$ Total Estimated Project Cost:2,600,000$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-214-19300-30225-450015
500000-416-19300-30225-450015
500000-240-19300-30225-450015
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Ongoing citywide project; therefore, no prior budgeted
amounts are included below.
Citywide bicycle and pedestrian infrastructure improvements to implement the adopted Active Transportation Plan and the
Pedestrian Master Plan and to address other safety and mobility needs for people walking and cycling within the community.
Increase access and mobility and improve safety for bicyclists and pedestrians. The improvements address some of the
many requests by local community members, advocates, and the Active Transportation Committee seeking to improve
mobility and safety for vulnerable road users traveling by walking or cycling.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Traffic Impact Fee Fund
Cannabis Traffic Impact Fees
Fund
Measure M2 Fairshare Fund
Picture
Total Funding Sources
None
294City of Costa Mesa, California
capItal IMproveMent
prograM
Bristol Street Traffic Signal Synchronization Project Item No.31
Type Transportation CIP Project No.370044
Department: Public Works Dept's Priority #:(? of ?)District No.2, 3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
315,000$ -$ -$ -$ -$ -$ 315,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 315,000$ -$ -$ -$ -$ -$ 315,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ -$ -$ -$ -$ -$ 150,000$
165,000$ -$ -$ -$ -$ -$ 165,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 315,000$ -$ -$ -$ -$ -$ 315,000$
Funds Expended to Date:-$ Total Estimated Project Cost:315,000$
Location:Districts 2, 3 Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-214-19300-30241-370044
500000-416-19300-30241-370044
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding New Project
The Bristol Street Traffic Signal Synchronization Project upgrades signal equipment and communications, including
controllers, APS push buttons, bike detection, fiber optics, and Traffic Management Center improvements. The project
enhances connectivity and coordination along Bristol St. and the Anton Blvd. corridor.
Costa Mesa, Santa Ana, and Newport Beach received an OCTA Project P grant for traffic signal equipment and
communication upgrades along Bristol Street. Led by Santa Ana, the project supports regional signal synchronization and
improved corridor traffic operations. Funding is required for City's match portion of the project.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Traffic Impact Fee Fund
Measure M2 Fairshare Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
295 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Center Street Pedestrian Crossing and Circulation Improvements Item No.32
Type Transportation CIP Project No.470003
Department: Public Works Dept's Priority #:(? of ?)District No.4
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
50,000$ -$ -$ -$ -$ -$ -$ 50,000$
500,000$ -$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
50,000$ 500,000$ -$ -$ -$ -$ -$ 550,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
50,000$ -$ -$ -$ -$ -$ -$ 50,000$
500,000$ -$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
50,000$ 500,000$ -$ -$ -$ -$ -$ 550,000$
Funds Expended to Date:-$ Total Estimated Project Cost:550,000$
Location:District 4 Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19300-30225-470003
500000-416-19300-30225-470003
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
The project will install a Pedestrian Hybrid Beacon (HAWK) and high-visibility crosswalk at Center Street and Placentia
Avenue. Improvements include a bulb-out, striping, and signal coordination. Community members have consistently
requested pedestrian safety and access improvements.
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 community has
consistently requested improvements at this intersection to address pedestrian safety.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Measure M2 Fairshare Fund
Total Funding Sources
None
296City of Costa Mesa, California
capItal IMproveMent
prograM
Citywide Neighborhood Traffic Improvements Item No.33
Type Transportation CIP Project No.300163
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
75,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 575,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 75,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 575,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
75,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 575,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 75,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 575,000$
Funds Expended to Date:-$ Total Estimated Project Cost:575,000$
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 for all modes of transportation.
The traffic improvements will address the many citizen requests that are received by the Transportation Division annually
related to traffic operations, concerns, safety, and quality of life.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Total Funding Sources
None
297 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Citywide Traffic Signal Improvements Item No.34
Type Transportation CIP Project No.370058
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,350,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,350,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
100,000$ -$ -$ -$ -$ -$ -$ 100,000$
50,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,250,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,350,000$
Funds Expended to Date:-$ Total Estimated Project Cost:1,350,000$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19300-30241-370058
500000-416-19300-30241-370058
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
Construct traffic signal improvements Citywide to upgrade traffic signal infrastructure for all modes of travel as needed.
Improvements include but are not limited to new signal controllers, video detection, Accessible Pedestrian Signal (APS)
push buttons, emergency vehicle preemption, pedestrian safety lighting, and battery backup systems.
Traffic signal improvement upgrades are needed at several locations citywide to continue operational efficiency for all modes
of travel which are not already funded by grants. Proactively addressing failing equipment will minimize traffic congestion and
costly delays to the community traveling through the traffic signal network on major corridors.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Measure M2 Fairshare Fund
Total Funding Sources
None
298City of Costa Mesa, California
capItal IMproveMent
prograM
Clean Mobility Options Program - On-Demand Transit Services Item No.35
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:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
1,150,000$ 650,000$ -$ -$ -$ -$ -$ 1,800,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
1,150,000$ 650,000$ -$ -$ -$ -$ -$ 1,800,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
1,150,000$ 650,000$ -$ -$ -$ -$ -$ 1,800,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
1,150,000$ 650,000$ -$ -$ -$ -$ -$ 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
The project funds an on-demand, all-electric transit service for disadvantaged communities west of Newport Boulevard. It
serves key destinations in the southern portion of the City and operates four vehicles seven days a week for a multi-year
evaluation period.
The City received $1.8 million in funding for a zero-emission on-demand shuttle pilot program for Disadvantaged or Low-
Income areas to provide transit connections to OCTA bus routes, grocery stores, shopping, and job centers in Costa Mesa.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Other Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
299 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
College Avenue Parking and Circulation Improvements Item No.36
Type Transportation CIP Project No.202709
Department: Public Works Dept's Priority #:(? of ?)District No.5
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
150,000$ -$ -$ -$ -$ -$ 150,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ -$ -$ -$ -$ -$ 150,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
150,000$ -$ -$ -$ -$ -$ 150,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ -$ -$ -$ -$ -$ 150,000$
Funds Expended to Date:-$ Total Estimated Project Cost:150,000$
Location:College Avenue Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-201-19300-30210-202709
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
The project will design and construct parking and circulation improvements along College Avenue between Victoria Street
and Wilson Street. Proposed improvements includes but are not limited to slurry seal, Class III bicycle routes, and signing
and striping improvements. The project will serve to increase available parking along College Avenue.
Due to the wide width of College Avenue, the existing lane configuration can be modified to increase the parking supply
through the addition of angle parking similar to the improvements constructed along Randolph Avenue. The project will also
install a Class III bicycle route consistent with the City's Active Transportation Plan.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Future Bond 1
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (HUTA) Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
300City of Costa Mesa, California
capItal IMproveMent
prograM
Fair Drive Circulation Improvements Item No.37
Type Transportation CIP Project No.202710
Department: Public Works Dept's Priority #:(? of ?)District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
800,000$ -$ -$ -$ -$ -$ 800,000$
-$ -$ -$ -$ -$ -$ -$
80,000$ -$ -$ -$ -$ -$ 80,000$
-$ -$ -$ -$ -$ 3,000,000$ 3,000,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 880,000$ -$ -$ -$ -$ 3,000,000$ 3,880,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
201,000$ -$ -$ -$ -$ -$ 201,000$
679,000$ -$ -$ -$ -$ -$ 679,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 880,000$ -$ -$ -$ -$ 3,000,000$ 3,880,000$
Funds Expended to Date:-$ Total Estimated Project Cost:3,880,000$
Location:Fair Drive Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-416-19300-30210-202710
500000-230-19300-30210-202710
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding New Project
The project will improve safety and mobility for travelers between Harbor Boulevard and Newport Boulevard with potential
improvements including roadway paving, new medians, transit stop upgrades, Cycle Tracks, signal and intersection
improvements.
Consistent with the City's General Plan and the Active Transportation Plan, the City received a competitive federal grant for
this project to improve safety and mobility for all travelers, grow transportation options, beautify the corridor, improve air
quality, and strengthen connections to major destinations.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Measure M2 Fairshare Fund
Federal Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
301 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Harbor Blvd. Cornerstone Bike Trail Item No.38
Type Transportation CIP Project No.202711
Department: Public Works Dept's Priority #:(6 of 12)District No.1
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
450,000$ -$ -$ -$ -$ -$ 450,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 450,000$ -$ -$ -$ -$ -$ 450,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
450,000$ -$ -$ -$ -$ -$ 450,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 450,000$ -$ -$ -$ -$ -$ 450,000$
Funds Expended to Date:-$ Total Estimated Project Cost:450,000$
Location:Harbor Blvd. Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-251-19500-40111-202711
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment New Project
Replace vandalized lighting on the Harbor Boulevard portion of the Joann Bike Trail and Cornerstone Bike Trail with new
LED lighting.
This project will replace the vandalized lighting with solar powered LED lights. The advanced lighting system will increase
visibility and safety, reduce vandalism and provide energy savings.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Gas Tax (RMRA) Fund
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
302City of Costa Mesa, California
capItal IMproveMent
prograM
Local Road Safety Plan Update Item No.39
Type Transportation CIP Project No.300176
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
150,000$ -$ -$ -$ -$ -$ 150,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ -$ -$ -$ -$ -$ 150,000$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
150,000$ -$ -$ -$ -$ -$ 150,000$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 150,000$ -$ -$ -$ -$ -$ 150,000$
Funds Expended to Date:-$ Total Estimated Project Cost:150,000$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-416-19300-30210-300176
CAPITAL IMPROVEMENT PROGRAM
1 - Risk to Health, Safety or Environment Existing Project
Update the City’s 2022 Local Road Safety Plan (LRSP) to maintain grant eligibility. The update will analyze five years of
crash data, set safety goals, solicit stakeholder input, and develop criteria to prioritize safety improvements.
To be eligible for Highway Safety Improvement Program (HSIP) grant funding, local jurisdictions must update their LRSP
every five years. The LRSP offers a proactive approach to addressing safety needs and demonstrates agency
responsiveness to safety challenges.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Measure M2 Fairshare Fund
Total Funding Sources
None
303 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
Mesa Del Mar Multimodal Access Item No.40
Type Transportation CIP Project No.370010
Department: Public Works Dept's Priority #:(? of ?)District No.3
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
349,920$ 450,000$ -$ -$ -$ -$ 799,920$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 349,920$ 450,000$ -$ -$ -$ -$ 799,920$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
349,920$ -$ -$ -$ -$ -$ 349,920$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ 349,920$ 450,000$ -$ -$ -$ -$ 799,920$
Funds Expended to Date:-$ Total Estimated Project Cost:799,920$
Location:Mesa Del Mar Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-231-19300--370010
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
The Junipero Drive and Arlington Drive Safety Improvement Project will add sidewalks, Cycle Tracks, signing and striping,
and a raised intersection. Improvements from Presidio to Arlington Drive will enhance safety and accessibility, including
connections to the Arlington Class I multi-use path.
The City received a competitive state 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 safety in the area.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
State Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
304City of Costa Mesa, California
capItal IMproveMent
prograM
Signal Modernization for Systemic Multi-Modal Safety Improvements Item No.41
Type Transportation CIP Project No.300188
Department: Public Works Dept's Priority #:(? of ?)District No.All
Category:Project Status:
Project
Description:
Project
Justification:
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
-$ -$ -$ -$ -$ -$ -$
300,000$ -$ -$ -$ -$ -$ -$ 300,000$
4,040,100$ 300,000$ -$ -$ -$ -$ -$ 4,340,100$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
4,340,100$ 300,000$ -$ -$ -$ -$ -$ 4,640,100$
2025-26
and Prior
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 Future Total
434,010$ -$ -$ -$ -$ -$ -$ 434,010$
300,000$ -$ -$ -$ -$ -$ 300,000$
3,906,090$ -$ -$ -$ -$ -$ -$ 3,906,090$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$
4,340,100$ 300,000$ -$ -$ -$ -$ -$ 4,640,100$
Funds Expended to Date:-$ Total Estimated Project Cost:4,640,100$
Location:Citywide Maintenance Cost Impact Description:
Annual Cost Impact:-$
Project Account (Account-Fund-Org-Program-Project):
500000-401-19300-30241-300188
500000-416-19300-30241-300188
500000-230-19300-30241-300188
CAPITAL IMPROVEMENT PROGRAM
3 - Grant Funding Existing Project
This project will implement safety and operations improvements including Leading Pedestrian Intervals, countdown signals,
reflective backplates, battery backup equipment, and emergency vehicle preemption. Planned improvements enhance
visibility, maintain operations during outages, and support safer, more efficient travel for all users and emergency services.
This is a competitive grant project awarded from the State of California's Highway Safety Improvement Program. The
purpose of this grant project is to achieve significant reduction in fatalities and serious injuries for all modes of travel on
public roads.
Expenditure Breakdown
Total Estimated Costs
Funding Sources
Land acquisition
Design, permits
Construction
Contingency
Other
Capital Improvement Fund
Measure M2 Fairshare Fund
Federal Grant
Insert image(s) of map, and or photos within the boundaries of this merged cell
Total Funding Sources
None
305 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
1 1 City Hall - HVAC Retrofit Project -$
1 2 Citywide - Costa Mesa Green Business Program -$
1 3 Citywide - Drought Resistant Landscape and Vegetation Replacement -$
1 4 Citywide - Energy Efficiency Projects -$
1 5 Fire Stations - EV Solar and Power Stations -$
1 6 Various Facilities - Electric Vehicle Charging Stations -$
1 TOTAL ENERGY & SUSTAINABILITY -$
1 Next Category
1 7 3175 Airway Roof Replacement (Bridge Shelter)-$
1 8 Balearic Center - ADA Upgrades -$
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 250,000$
1 13 City Hall - 1st Floor Restroom and ADA Improvements -$
1 14 City Hall - Air Handler Replacement Various Floors -$
1 15 City Hall - All Doors Lock Replacement and Re-Key -$
1 16 City Hall - Breezeway Roof -$
1 17 City Hall - Chiller -$
1 18 City Hall - Curtain and Window Improvements (1 floor per year)-$
1 19 City Hall - Dampers -$
1 20 City Hall - Development Services Workstations 120,000$
1 21 City Hall - Fire Department Expansion of Two CRR offices into Three Offices -$
1 22 City Hall - Information Technology Server Room A/C -$
1 23 City Hall - Office Remodel Various Floors -$
1 24 City Hall - Public Works General Services Workstations -$
1 25 Civic Center - Miscellaneous Repairs 150,000$
1 26 Corp Yard - Equipment Maintenance - Replace Vehicle Hoists 250,000$
1 27 Corp Yard - Facility Perimeter Concrete Improvements -$
1 28 Corp Yard - Fleet Extend Bay #2 on North Side of Building for Fire Apparatus -$
1 29 Corp Yard - Solar Storage Canopy -$
1 30 Corp Yard - Workspace Modernization -$
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 Donald Dungan Library HVAC Automation and Remote Access -$
1 35 Donald Dungan Library Watt Stopper Lighting Control Replacement -$
1 36 Downtown Aquatic Center Pool Gutter Grates 100,000$
1 37 Downtown Recreation Center Flat Mineral Roof Replacement -$
1 38 Downtown Recreation Center Lighting Upgrade -$
FACILITIES
Category/Project Title
ENERGY & SUSTAINABILITY
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 2026-27 is appropriated.
306City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
-$ -$ 600,000$ 600,000$ 600,000$ 1,800,000$
-$ -$ 50,000$ 50,000$ 200,000$ 300,000$
-$ 200,000$ 200,000$ 200,000$ 600,000$ 1,200,000$
-$ 100,000$ 100,000$ 100,000$ 300,000$ 600,000$
-$ -$ 150,000$ -$ -$ 150,000$
-$ -$ 150,000$ 150,000$ 150,000$ 450,000$
-$ 300,000$ 1,250,000$ 1,100,000$ 1,850,000$ 4,500,000$
-$ -$ -$ -$ 900,000$ 900,000$
-$ -$ -$ -$ 150,000$ 150,000$
-$ -$ -$ -$ 160,000$ 160,000$
-$ -$ -$ -$ 350,000$ 350,000$
-$ -$ -$ 165,000$ -$ 165,000$
400,000$ 400,000$ 400,000$ 400,000$ 1,200,000$ 3,050,000$
-$ -$ -$ -$ 750,000$ 750,000$
-$ 150,000$ 150,000$ 150,000$ 300,000$ 750,000$
-$ -$ -$ 100,000$ -$ 100,000$
420,000$ -$ -$ -$ -$ 420,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ -$ -$ -$ 550,000$ 550,000$
-$ 350,000$ -$ -$ -$ 350,000$
-$ -$ -$ -$ -$ 120,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ 200,000$ 200,000$ 200,000$ 400,000$ 1,000,000$
150,000$ -$ -$ -$ -$ 150,000$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
250,000$ -$ -$ -$ -$ 500,000$
-$ -$ -$ -$ 150,000$ 150,000$
-$ -$ -$ 150,000$ -$ 150,000$
-$ -$ -$ -$ 300,000$ 300,000$
-$ -$ -$ -$ 1,000,000$ 1,000,000$
-$ -$ -$ 300,000$ 600,000$ 900,000$
-$ -$ -$ -$ 4,800,000$ 4,800,000$
-$ -$ -$ -$ 500,000$ 500,000$
-$ -$ -$ -$ 200,000$ 200,000$
-$ -$ -$ -$ 135,000$ 135,000$
-$ -$ -$ -$ -$ 100,000$
-$ -$ -$ -$ 500,000$ 500,000$
-$ -$ -$ -$ 150,000$ 150,000$
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
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 2026-27 is appropriated.
307 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
Category/Project Title
1 39 Downtown Recreation Center Rooftop Heater Replacement -$
1 40 Fire Station 2 Reconstruction 12,000,000$
1 41 Fire Station 3 Rooftop HVAC Replacement -$
1 42 Fire Station 4 Living Quarters Reconstruction -$
1 43 Fire Station 4 Training Tower - Phase 2 -$
1 44 Fire Station 6 Repair Perimeter Walls -$
1 45 Fire Stations - Minor Projects at Various Stations 150,000$
1 46 Fire Stations - Overhead, Rolling & Apparatus Door Replacement 150,000$
1 47 Fire Stations 3,5, and 6 Modernization -$
1 48 Mesa Verde Library - ADA Compliance Improvements -$
1 49 Mesa Verde Library - HVAC Replacement -$
1 50 Mesa Verde Library - Roof Replacement -$
1 51 Norma Hertzog Community Center - HVAC Automation and Remote Access -$
1 52 Norma Hertzog Community Center - Watt Stopper Lighting Control Replacement -$
1 53 Police Department - Chillers Replacement 800,000$
1 54 Police Department - Detective Bureau Remodel Project -$
1 55 Police Department - Emergency Comm Facility Improvement and Roof Replacement 900,000$
1 56 Police Department - Emergency Operations Center Equipment Update -$
1 57 Police Department - Exhaust Fans -$
1 58 Police Department - Exterior Repainting -$
1 59 Police Department - Facility Expand/Reconfigure for Real Time Information Center 1,039,000$
1 60 Police Department - Locker Room Remodel/HVAC -$
1 61 Senior Center - Facility Improvements 250,000$
1 62 Senior Center - Generator -$
1 63 Senior Center - Lighting Control Replacement -$
1 64 Senior Center - Roof Replacement -$
1 65 Various Facilities - HVAC Replacement Program -$
1 66 West Side Substation HVAC Replacement -$
1 67 West Side Substation Renovation -$
1 68 West Side Substation Roof Replacement -$
1 TOTAL FACILITIES 16,159,000$
1 Next Category
1 69 Balearic Community Center Playground Replacement -$
1 70 Balearic Park Playground Replacement -$
1 71 Bark Park Turf Renovation -$
1 72 Butterfly Gardens -$
1 73 Canyon Park Playground Replacement -$
1 74 Citywide Tree Maintenance (in Public Right-of-Way)200,000$
FACILITIES (continued)
PARKS
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 2026-27 is appropriated.
308City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
-$ -$ -$ -$ 200,000$ 200,000$
3,000,000$ -$ -$ -$ -$ 15,000,000$
-$ -$ -$ -$ 360,000$ 360,000$
-$ -$ -$ -$ 8,000,000$ 8,000,000$
-$ -$ -$ -$ 2,000,000$ 2,000,000$
-$ -$ -$ 400,000$ 100,000$ 500,000$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 900,000$
150,000$ 150,000$ 150,000$ 150,000$ -$ 750,000$
-$ -$ -$ -$ 6,000,000$ 6,000,000$
-$ -$ -$ -$ 550,000$ 550,000$
-$ -$ -$ -$ 250,000$ 250,000$
-$ -$ -$ -$ 480,000$ 480,000$
-$ -$ -$ -$ 150,000$ 150,000$
-$ -$ -$ -$ 100,000$ 100,000$
-$ -$ -$ -$ -$ 800,000$
-$ 200,000$ -$ -$ -$ 200,000$
2,000,000$ -$ -$ -$ -$ 2,900,000$
-$ -$ 300,000$ -$ -$ 300,000$
-$ -$ -$ -$ 185,000$ 185,000$
-$ -$ 150,000$ -$ -$ 150,000$
400,000$ 2,000,000$ -$ -$ -$ 3,439,000$
-$ -$ -$ -$ 400,000$ 400,000$
250,000$ 150,000$ 150,000$ 150,000$ -$ 950,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ -$ -$ -$ 100,000$ 100,000$
500,000$ -$ -$ -$ -$ 500,000$
-$ 150,000$ 150,000$ 150,000$ 1,000,000$ 1,450,000$
-$ -$ -$ -$ 300,000$ 300,000$
-$ -$ -$ -$ 4,000,000$ 4,000,000$
-$ -$ -$ -$ 500,000$ 500,000$
7,820,000$ 4,050,000$ 1,950,000$ 2,615,000$ 39,670,000$ 72,264,000$
-$ -$ -$ -$ 300,000$ 300,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ -$ -$ -$ 530,000$ 530,000$
-$ 50,000$ 50,000$ 50,000$ -$ 150,000$
-$ -$ -$ -$ 400,000$ 400,000$
200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
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 2026-27 is appropriated.
309 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
Category/Project Title
1 75 Community Gardens -$
1 76 Costa Mesa Skate Park Expansion 500,000$
1 77 Costa Mesa Skate Park Parking Lot and Parking Spaces Expansion -$
1 78 Costa Mesa Tennis Center Improvements -$
1 79 Del Mesa Park Playground Replacement -$
1 80 Estancia Park Covered Picnic Shelters/Pavilions -$
1 81 Fairview Park - Fencing, Signage, and Trail Restoration -$
1 82 Fairview Park - Educational Hubs and Signage -$
1 83 Fairview Park - Mesa Restoration & Cultural Resource Preservation CA-ORA-58 -$
1 84 Fairview Park - Vernal Pools Restoration 80,000$
1 85 Fairview Park Master Plan Implementation 100,000$
1 86 Gisler Park Playground Replacement -$
1 87 Harper Park - Playground Replacement 400,000$
1 88 Heller Park Playground Replacement and Restroom Improvement -$
1 89 Lindbergh Park Playground Replacement -$
1 90 Marina View Park Playground Replacement -$
1 91 Mesa Verde Park Playground Replacement -$
1 92 Moon Park - Playground Replacement 50,000$
1 93 Neth Park Sculpture Garden -$
1 94 Park Parking Lot and Playground Rehabilitation 100,000$
1 95 Park Security Lighting Replacement 150,000$
1 96 Park Sidewalk Replacement 50,000$
1 97 Shalimar Park Expansion -$
1 98 Shiffer Park - Playground and Park Improvements 250,000$
1 99 Shiffer Park - Restroom Improvements -$
1 100 Smallwood Park Playground Replacement (5-12yo)-$
1 101 TeWinkle Park - Amphitheater -$
1 102 TeWinkle Park - Rubberized Surfacing Replacement -$
1 103 TeWinkle Park Athletic Complex Drainage Improvements -$
1 104 Tree Planting and Small Tree Care -$
1 105 Various Parks - Rainbird Irrigation Controller Replacement -$
1 106 Victoria Corridor Park Development -$
1 107 Vista Park Playground Replacement -$
1 108 Wakeham Park Playground Replacement -$
1 109 Westside Park Development -$
1 110 Wilson Park Playground Replacement -$
1 111 Wimbledon Park Playground Replacement -$
1 TOTAL PARKS 1,880,000$
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 2026-27 is appropriated.
310City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
50,000$ -$ -$ -$ 1,000,000$ 1,050,000$
-$ -$ -$ -$ -$ 500,000$
50,000$ 250,000$ -$ -$ -$ 300,000$
-$ -$ -$ -$ 1,000,000$ 1,000,000$
-$ -$ -$ -$ 550,000$ 550,000$
-$ -$ 150,000$ -$ 75,000$ 225,000$
350,000$ -$ 75,000$ 75,000$ 75,000$ 575,000$
-$ 75,000$ -$ -$ -$ 75,000$
-$ -$ -$ -$ 8,000,000$ 8,000,000$
80,000$ 25,000$ -$ 200,000$ -$ 385,000$
150,000$ 250,000$ 250,000$ 250,000$ 500,000$ 1,500,000$
-$ -$ -$ -$ 500,000$ 500,000$
-$ -$ -$ -$ -$ 400,000$
-$ 450,000$ 500,000$ -$ -$ 950,000$
-$ 450,000$ -$ -$ -$ 450,000$
-$ -$ -$ 500,000$ -$ 500,000$
-$ -$ -$ -$ 450,000$ 450,000$
600,000$ -$ -$ -$ -$ 650,000$
-$ -$ 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$ 1,050,000$
75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 425,000$
-$ -$ -$ -$ 4,500,000$ 4,500,000$
-$ -$ -$ -$ 750,000$ 1,000,000$
-$ -$ -$ -$ 150,000$ 150,000$
-$ -$ -$ -$ 400,000$ 400,000$
-$ -$ -$ -$ 1,200,000$ 1,200,000$
150,000$ -$ -$ -$ -$ 150,000$
-$ -$ 200,000$ -$ -$ 200,000$
150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 750,000$
50,000$ 50,000$ 50,000$ 50,000$ 350,000$ 550,000$
200,000$ 300,000$ 300,000$ 300,000$ 300,000$ 1,400,000$
-$ -$ -$ -$ 550,000$ 550,000$
-$ -$ -$ -$ 800,000$ 800,000$
400,000$ -$ -$ -$ 12,000,000$ 12,400,000$
-$ -$ -$ -$ 600,000$ 600,000$
-$ -$ -$ -$ 560,000$ 560,000$
2,755,000$ 2,525,000$ 2,600,000$ 2,050,000$ 36,965,000$ 48,775,000$
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 2026-27 is appropriated.
311 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
Category/Project Title
1 112 Arlington Dr. at Newport Blvd. - Streetscape Improvements -$
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 200,000$
1 117 Citywide Storm Drain Improvements -$
1 118 Citywide Street Improvements - RMRA -$
1 119 Citywide Street Improvements 5,950,000$
1 120 Citywide Street Sign Replacement -$
1 121 Fair Drive Median Improvement - Vanguard Way to Newport Blvd.-$
1 122 Gisler Avenue - Bike Trail and Parkway Landscaping -$
1 123 New Sidewalk/Missing Link Program 100,000$
1 124 Newport Blvd. Improvement NB (22nd to Bristol) & SB (Bristol to Mesa)2,350,000$
1 125 Newport Boulevard Landscape Improvements - 19th St. to Bristol St.-$
1 126 Newport Boulevard Landscape Improvements - S/O 17th Street -$
1 127 Parkway & Medians Improvement Program 200,000$
1 128 Priority Sidewalk Repair 65,000$
1 129 Water Quality Improvement Project -$
1 130 Westside Restoration Project -$
1 131 Westside Storm Drain Improvements -$
1 TOTAL STREETS 8,865,000$
1 Next Category
1 132 Adams Avenue Multipurpose Trails 2,777,000$
1 133 Airport Channel / Delhi Channel Multi-Use Trail -$
1 134 Baker - Coolidge Ave Traffic Signal Modifications -$
1 135 Bicycle and Pedestrian Infrastructure Improvements 250,000$
1 136 Bristol St. / Baker St. - Intersection Improvement (Add EBT, WBT)-$
1 137 Bristol St. / I-405 NB - Ramps (Add WBR)-$
1 138 Bristol St. / Paularino Ave. (Add 2nd WBL)-$
1 139 Bristol St. / Sunflower Ave. - Intersection Improvement (Add 3rd NBL)-$
1 140 Bristol Street (Bear St. to Santa Ana Av.) - Bicycle Facility -$
1 141 Bristol Street Traffic Signal Synchronization Project 315,000$
1 142 Bus Shelter Improvements -$
1 143 Center Street Pedestrian Crossing and Circulation Improvements 500,000$
1 144 Citywide Neighborhood Traffic Improvements 75,000$
1 145 Citywide Traffic Signal Improvements 200,000$
1 146 Clean Mobility Options Program - On-Demand Transit Services 650,000$
1 147 College Avenue Parking and Circulation Improvements 150,000$
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 2026-27 is appropriated.
312City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
-$ -$ -$ -$ 180,000$ 180,000$
-$ -$ -$ -$ 793,040$ 793,040$
-$ -$ -$ -$ 2,721,600$ 2,721,600$
-$ -$ -$ -$ 2,009,360$ 2,009,360$
500,000$ 500,000$ -$ -$ -$ 1,200,000$
-$ -$ -$ -$ 15,000,000$ 15,000,000$
2,800,000$ 2,800,000$ 2,800,000$ 2,800,000$ 2,800,000$ 14,000,000$
5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 30,950,000$
50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$
-$ -$ 160,000$ -$ -$ 160,000$
-$ -$ -$ -$ 500,000$ 500,000$
100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$
-$ -$ -$ -$ -$ 2,350,000$
-$ -$ -$ -$ 1,100,000$ 1,100,000$
-$ -$ -$ 25,000$ 250,000$ 275,000$
175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 1,075,000$
65,000$ 65,000$ 65,000$ 65,000$ 65,000$ 390,000$
-$ 100,000$ 100,000$ 100,000$ 100,000$ 400,000$
250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000$
800,000$ 1,800,000$ 1,800,000$ 2,000,000$ 2,000,000$ 8,400,000$
9,740,000$ 10,840,000$ 10,500,000$ 10,565,000$ 33,044,000$ 83,554,000$
2,545,000$ -$ -$ -$ -$ 5,322,000$
-$ -$ -$ -$ 2,540,000$ 2,540,000$
-$ -$ -$ -$ 300,000$ 300,000$
250,000$ 250,000$ 200,000$ 200,000$ 500,000$ 1,650,000$
-$ -$ -$ -$ 962,500$ 962,500$
-$ -$ -$ -$ 90,000$ 90,000$
-$ -$ -$ -$ 300,210$ 300,210$
-$ -$ -$ -$ 1,130,000$ 1,130,000$
-$ -$ -$ -$ 525,000$ 525,000$
-$ -$ -$ -$ -$ 315,000$
-$ 150,000$ 100,000$ 50,000$ -$ 300,000$
-$ -$ -$ -$ -$ 500,000$
100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 575,000$
200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,200,000$
-$ -$ -$ -$ -$ 650,000$
-$ -$ -$ -$ -$ 150,000$
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 2026-27 is appropriated.
313 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
Category/Project Title
1 148 E. 17th St. / Irvine Ave. - Intersection Improvement (Add SBR, EBR)-$
1 149 Eastside Traffic Calming (Cabrillo St., 18th St., 22nd St.)-$
1 150 Fair Drive Circulation Improvements 880,000$
1 151 Fairview Channel Trail - Placentia Ave (n/o park) to Placentia Ave (s/o park)-$
1 152 Fairview Road. / Wilson St. - Improvements (Add EBT, WBT)-$
1 153 Gisler Ave Class IV Cycle Tracks from Gibraltar Ave to Harbor Blvd -$
1 154 Gisler Ave Multi-use Trail from Gisler Ave Class II facility to Fairview Rd -$
1 155 Greenville-Banning Channel Phase 1 (Sunflower Ave to South Coast Drive)-$
1 156 Greenville-Banning Channel Phase 2 (Santa Ana River Trail to South Coast Drive)-$
1 157 Harbor Blvd. / Adams Ave. - Intersection Improvements (Add NBL, NBR)-$
1 158 Harbor Blvd. / Gisler Ave. - Intersection Improvements (Add SBR)-$
1 159 Harbor Blvd. / South Coast Dr. - Intersection Improvement (Add EBR)-$
1 160 Harbor Blvd. / Sunflower Ave. - Intersection Improvement (Add EBR, WBR)-$
1 161 Harbor Blvd. Cornerstone Bike Trail 450,000$
1 162 Hyland Ave. / I-405 NB Ramp & South Coast Drive (Add 2nd WBT)-$
1 163 Local Road Safety Plan Update 150,000$
1 164 Mesa Del Mar Multimodal Access 349,920$
1 165 Mesa Drive and Santa Ana Ave Bicycle Facility Improvement -$
1 166 Mesa Verde Drive East/ Peterson Place Class II Bicycle Facility -$
1 167 Newport Blvd. / 17th St. (Add NBR)-$
1 168 Newport Blvd. Northbound/22nd St. (Add WBTR, convert NBT to NBTR)-$
1 169 Newport Blvd. Southbound at Fair Dr. (Add 2nd SBR)-$
1 170 Orange Coast College West Bicycle Trail -$
1 171 Paularino Channel - Multipurpose Trail -$
1 172 Pedestrian Safety Festival -$
1 173 Placentia Av. / 19th St. (Add SBR)-$
1 174 Placentia Av. / 20th St. HAWK Signal -$
1 175 Placentia Ave Multi-Use Path from Joann Trail to Estancia High School -$
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 Santa Ana / Delhi Channel Multi-Use Trail from Santa Ana Ave to east City boundary -$
1 181 Signal Modernization for Systemic Multi-Modal Safety Improvements 300,000$
1 182 Superior Av. / 17th St. (Convert WBT to WBTL, NBR)-$
1 183 Susan Street Multi-Use Path from I-405 to South Coast Drive -$
1 184 West 17th St. Widening - (Newport Boulevard to Placentia Avenue)-$
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 2026-27 is appropriated.
314City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
-$ -$ -$ -$ 800,000$ 800,000$
-$ -$ -$ -$ 2,200,000$ 2,200,000$
-$ -$ -$ -$ 3,000,000$ 3,880,000$
-$ -$ -$ -$ 1,080,000$ 1,080,000$
-$ -$ -$ -$ 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$
-$ -$ -$ -$ 2,167,200$ 2,167,200$
-$ -$ -$ -$ 920,000$ 920,000$
-$ -$ -$ -$ -$ 450,000$
-$ -$ -$ -$ 863,000$ 863,000$
-$ -$ -$ -$ -$ 150,000$
450,000$ -$ -$ -$ -$ 799,920$
-$ -$ -$ 1,200,000$ -$ 1,200,000$
-$ -$ 400,000$ -$ -$ 400,000$
-$ -$ -$ -$ 500,000$ 500,000$
-$ -$ -$ -$ 250,000$ 250,000$
-$ -$ -$ -$ 800,000$ 800,000$
-$ -$ -$ -$ 760,000$ 760,000$
-$ -$ -$ -$ 4,500,000$ 4,500,000$
100,000$ -$ -$ -$ -$ 100,000$
-$ -$ -$ -$ 386,000$ 386,000$
-$ 40,000$ 260,000$ -$ -$ 300,000$
-$ 200,000$ -$ -$ -$ 200,000$
-$ -$ -$ -$ 1,370,000$ 1,370,000$
-$ -$ -$ -$ 642,750$ 642,750$
-$ -$ -$ -$ 625,350$ 625,350$
-$ -$ -$ -$ 413,730$ 413,730$
-$ -$ -$ -$ 540,000$ 540,000$
-$ -$ -$ -$ -$ 300,000$
-$ -$ -$ -$ 700,000$ 700,000$
-$ -$ -$ -$ 420,000$ 420,000$
-$ -$ -$ -$ 1,200,000$ 1,200,000$
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 2026-27 is appropriated.
315 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
FY 2026-27
Category/Project Title
1 185 Wilson Street (Fairview Rd. to Santa Ana Av.) - Bicycle Facility -$
1 186 Wilson Street Widening - from College Ave. to Fairview Rd.-$
1 TOTAL TRANSPORTATION 7,046,920$
1 Next Category
33,950,920$
TRANSPORTATION (continued)
Total Five-Year Capital Improvement Projects
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 2026-27 is appropriated.
316City of Costa Mesa, California
capItal IMproveMent
prograM
FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Future Total
CAPITAL IMPROVEMENT PROGRAM
Five-Year Capital Improvement Program
From Proposed Fiscal Year 2026-27 Through Fiscal Year 2030-2031
-$ -$ -$ -$ 200,000$ 200,000$
-$ -$ -$ -$ 10,000,000$ 10,000,000$
3,645,000$ 940,000$ 1,260,000$ 1,750,000$ 58,155,740$ 72,797,660$
23,960,000$ 18,655,000$ 17,560,000$ 18,080,000$ 169,684,740$ 281,890,660$
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 2026-27 is appropriated.
317 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
This Page Intentionally
Left Blank
City of Costa Mesa, California
Housing AuthorityHOUSING
AUTHORITY
On January 17, 2012, the City Council established the Costa Mesa Housing Authority in accordance with California
Housing Authorities Law, Health, and Safety Code Section 34200, et seq. Also on that date by resolution, the City
Council selected the Housing Authority to serve as the housing successor and to assume the housing assets,
duties, functions and obligations of the former Costa Mesa Redevelopment Agency (Former Agency) as of February
1, 2012. These actions occurred due to the mandatory dissolution of all California redevelopment agencies under
the requirements of Division 24, Parts 1.8 and 1.85 of the California Health and Safety Code (Dissolution Law). The
Dissolution Law sets forth the processes and obligations of all successor agencies. These entities are separate
from the city (or county) that formed the former agency and charged with winding down the affairs of former
redevelopment agencies. Further, the Dissolution Law sets forth the functions, obligations and requirements
of housing successors.
Section 34176.1 of the California Health and Safety Code establishes certain limitations on expenditures by 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 billion to the Department of Health Care Services (DHCS) for allocation to counties to support planning,
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 deferred loans to owner of multi-family properties to make improvements and repair code violations. Loans
were originated in the 1990s and deferred unless the owner sells transfers or defaults on the property.
Housing Authority Administration — 20600
Provides administration support such as conducting required board meetings, maintaining financial records and
preparing annual reports, etc.
Costa Mesa Family Village — 20620
Costa Mesa Family Village is a three-parcel, 72-unit multi-family rental project, to which the Housing Authority
holds the ground lease. The 55-year ground lease expires in year 2038. Annual lease payment is the greater
of 8 percent of gross receipts or $108,000.
First Time Homebuyer Program — 20625
Offers deferred loans to first time homebuyers for home purchase in the City. Loans were extended prior to year
2009 under various terms.
Habitat For Humanity — 20630
The Housing Authority holds interest to the land used for the development of five single-family homes by Habitat for
Humanity in 2004. The Housing Authority maintains enforceable covenants on the properties. No loan repayment
is required unless the owner defaults.
Single Family Rehabilitation Program — 20640
Offers deferred loans to homeowners to make home improvements and fix code violations. The loans were
extended in year 2009 and deferred until the property is sold or refinanced.
St. John Manor — 20650
St. Johns Manor is a 36-unit senior rental project. The Housing Authority’s loan to this project was paid off in Fiscal
Year 2018-19.
320City of Costa Mesa, California
housIng
authorIty
Costa Mesa Village — 20655
Costa Mesa Village is a 96-unit single room occupancy (SRO) project jointly funded by the Costa Mesa Housing
Authority, Orange County Housing Authority and the developer. The Housing Authority’s loan to this project was
paid off in Fiscal Year 2014-15.
Housing Development And Preservation Of Affordable Housing - 11500
James/West 18th Street Property — 20635
The James/West 18th Property is four affordable housing projects with 30 rental units, owned and operated by 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 agencies to identify housing solutions for Costa Mesas homeless population. The General Fund
will provide funding for program expenses in excess of the Low and Moderate Income Housing Asset Funds
(LMIHAFs) $250,000 allowance for this category.
Bridge Shelter Operation — 20606
Another new component to the Housing Authority is the operation of the City’s permanent bridge shelter program,
which is located at 3175 Airway Avenue. This program provides transitional housing and support services for up to
100 homeless adults.
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.
Beginning in Fiscal Year 2023-24 a Memorandum of Understanding between the Orange County Health Care
Agency (OCHCA) and the City of Costa Mesa was entered to establish BHBH services.
Proposed Budget for
Fiscal Year 2026-2027
321 City of Costa Mesa, California
Budget Narrative
The Fiscal Year 2026-27 budget for the Housing Authority is approximately $4.5 million, a decrease of $299,260,
or 6 percent, compared to the adopted budget for Fiscal Year 2025-26. The decrease of $299,260 is primarily due
to lower costs for shelter services.
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
REVENUES BY FUNDING SOURCE
Behavioral Health Services $ 972,051 $ 972,051
Costa Mesa Family Village Ground Lease $ 2 31,776 $ 200,000 200,000 200,000
James/W. 18th Street Property 248,386 250,000 250,000 300,000
Investment Income 9 0,317 23,400 - -
Loan Repayments 115,500 200,000 390,000 390,000
RDA Loan Repayment from DOF (Annual ROPS) - 381,141 - -
State SB 2 Grant - 324,000 - -
General Fund Contribution 1,264,993 1,264,993 1,264,993 1,264,993
Other Governmental Agencies 1,266,243 1,000,000 1,359,219 446,205
Donations 1,532 - - -
Use of Fund Balance - 1,549,646 834,559 2 ,108,106
Transfers in from (State Grants) 2,662,644 454,308 750,000 -
Total Housing Authority Revenues $ 5,881,391 $ 5,647,488 $ 6,020,822 $ 5,681,355
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
EXPENSE CATEGORY BY PROGRAM
COVENANT MONITORING AND ADMINISTRATION - 11500
Housing Authority Administration - 20600
Salaries and Benefits $ 62,021 $ 114,319 $ 111,697 $ 70,697
Maintenance and Operations 9,381 31,303 60,000 60,000
Subtotal Housing Authority Administration $ 71,403 $ 145,622 $ 171,697 $ 130,697
Costa Mesa Family Village - 20620
Maintenance and Operations - - 5,000 -
Subtotal Costa Mesa Family Village $ - $ - $ 5,000 $ -
First Time Homebuyer Program - 20625
Maintenance and Operations - - 11,000 -
Subtotal First Time Homebuyer Program $ - $ - $ 11,000 $ -
Habitat for Humanity - 20630
Maintenance and Operations - - 7,000 7,000
Fixed Assets 50,854 56,505 - -
Subtotal Habitat for Humanity $ 50,854 $ 56,505 $ 7,000 $ 7,000
Single Family Rehabilitation Program - 20640
Maintenance and Operations - - 20,000 -
Subtotal Single Family Rehabilitation Prog.$ - $ - $ 20,000 $ -
322City of Costa Mesa, California
housIng
authorIty
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
COVENANT MONITORING AND ADMINISTRATION - 11500 (Continued)
St. John Manor - 20650
Maintenance and Operations - - 5,000 -
Subtotal St. John Manor $ - $ - $ 5,000 $ -
Costa Mesa Village - 20655
Maintenance and Operations - - 3,100 -
Subtotal Costa Mesa Village $ - $ - $ 3,100 $ -
Subtotal Covenant Monitoring and Admin.$ 122,257 $ 202,127 $ 222,797 $ 137,697
HOUSING DEVELOPMENT AND PRESERVATION OF AFFORDABLE HOUSING - 11500
James/West 18th Street Property - 20635
Salaries and Benefits $ 4 0,107 $ 50,035 $ 65,226 $ 60,072
Maintenance and Operations 262,122 189,594 202,500 202,500
Fixed Assets - - 27,600 2 7,600
Subtotal James/West 18th Street Property $ 302,229 $ 239,629 $ 295,326 $ 2 90,172
HOMELESS OUTREACH AND BRIDGE SHELTER OPERATION - 11310|11500|14300|11100
CDBG-CV - 20435
Salaries and Benefits $ 1,136 $ 2 ,109 $ - $ -
Maintenance and Operations 170,027 21,860 - -
Subtotal Homeless Outreach $ 171,163 $ 23,968 $ - $ -
Tenant Based Rental Assistance - 20448
Salaries and Benefits $ - $ 255,389 $ 2 08,314 $ 2 21,076
Maintenance and Operations - 375,765 - -
Subtotal Homeless Outreach $ - $ 6 31,153 $ 2 08,314 $ 221,076
Homeless Outreach - 20605 *
Salaries and Benefits $ 1,145,954 $ 1,355,216 $ 1,535,537 $ 1,664,516
Maintenance and Operations 63,659 281,803 108,243 10 8,243
Subtotal Homeless Outreach $ 1,209,613 $ 1,637,019 $ 1,643,780 $ 1,772,759
Bridge Shelter Operation - 20606 10,570,601
Maintenance and Operations 3,246,644 2,333,618 2,678,553 2,278,553
Fixed Assets 33,233 - - -
Subtotal Bridget Shelter Operation $ 3,279,877 $ 2,333,618 $ 2,678,553 $ 2,278,553
Behavioral Health Services - 20670 2,873,480
Salaries and Benefits $ - $ 166,888 $ 284,050 $ 293,097
Maintenance and Operations - 471,904 688,001 688,001
Fixed Assets - 281,539 - -
Subtotal Behavioral Health Services $ - $ 920,330 $ 972,051 $ 981,098
Proposed Budget for
Fiscal Year 2026-2027
323 City of Costa Mesa, California
FY 23-24
Actuals
FY 24-25
Adopted
Budget
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
TOTAL HOUSING AUTHORITY
Salaries and Benefits $ 1,249,219 $ 1,943,955 $ 2,204,824 $ 2,309,458
Maintenance and Operations 3,751,833 3,705,847 3,788,397 3,344,297
Fixed Assets 84,087 338,043 27,600 2 7,600
Total Housing Authority $ 5,085,139 $ 5,987,845 $ 6,020,821 $ 5,681,355
324City of Costa Mesa, California
housIng
authorIty
AppendixAPPENDIX
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 Revenue Funds are used to account for proceeds of specific sources (other than for major capital projects)
that are legally restricted to expenditure for specified purposes.
Culture Arts Master Plan Fund – 130:
Established to account for the receipt and disbursement directly related to efforts in coordinating, managing, and
funding associated with Measure Q, 0.5% of the proceeds of the 7% tax set forth in sub-sections (c) and (d) shall
be directed toward the implementation of the Culture and Arts Master Plan.
First Time Homebuyer Program Fund – 140:
Established to account for the receipt and disbursement directly related to efforts in coordinating, managing,
and funding associated with Measure Q, 0.5% of the proceeds of the 7% tax set forth shall be directed toward the
implementation of a first time homebuyer program for current residents of the City, former residents who were
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 February 2020, when the City first experienced COVID related events. When the COVID emergency declaration
was enacted, this fund was expanded to track COVID related and OC protests expenditures by department.
Gas Tax Fund – 201:
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 Plan (ARP) – 204:
The American Rescue Plan is the first piece of legislation that allows for federal funding to backfill the loss of
revenues and reinstate reductions taken due to the pandemic. The ARP allotted $26.5 million to the City of Costa
Mesa, where the first half was disbursed in June 2021 and the other half was disbursed in June 2022.
Home Program Fund – 205:
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.
Proposed Budget for
Fiscal Year 2026-2027
327 City of Costa Mesa, California
Community Development Block Grant Fund (CDBG) – 207:
This fund accounts for revenues received from HUD. These revenues must be expended to accomplish one of the
following objectives: elimination of slum or blight, benefit low and moderate income persons, or to meet certain
urgent community development needs.
Supplemental Law Enforcement Services Fund (SLESF) – 213:
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 Rehabilitation Program Fund – 216:
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 Fund – 217:
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 and federal statute 21 U.S.C section 881.
Office Of Traffic Safety 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.
Housing Trust Fund – 226:
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.
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.
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 – 230:
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 Fund – 231:
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.
State Grants Fund – 232:
Established to account for the receipt and disbursement of money granted by various govermantal entities.
328City of Costa Mesa, California
appendIx
Cannabis Traffic Impact Fees Fund – 240:
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.
Senior Transportation Program – 241:
Established to account for funding and expenditures related to the Senior Transportation Program. These programs
are designed to provide access to seniors for medical and personal visits. Funding sources may include, but are
not limited to: Enhanced Mobility for Senior and Individuals with Disabilities grant; Orange County Transit Authority
Measure M2 grant; and Hoag Hospital grant.
RMRA Gas Tax Fund – 251:
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 Debt Service Fund – 380:
To accumulate money for the payment of the 2017 lease revenue bonds. The 2017 lease revenue bonds refunded
the 2007 public financing authority certificates of participation and provided partial funding for the Lion’s Park
project.
Public Financing Authority Debt Service Fund – 390:
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 Projects Funds are used to account for financial resources to be used for the acquisition or construction
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 – 209:
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 Impact Fees Fund – 214:
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 Improvement Fund – 401:
Established to account for capital expenditures financed by the City’s General Fund and any grant not accounted
for in a special revenue fund. This includes:
Proposed Budget for
Fiscal Year 2026-2027
329 City of Costa Mesa, California
1) capital projects: with a value greater than $30,000 including, publicly owned or operated streets, highways,
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.
The city approved 5.0% of General Fund revenues to be transferred to fund capital assets, as required by the
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.
Vehicle Parking Districts Fund – 409/410:
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 to account for the Costa Mesa country club capital expenditures. The city receives 2.5% of the monthly
gross receipts of green and tournament fees to finance capital improvements.
Measure “M2” Regional Fund – 415:
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 – 416:
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 SC Capital Improvement Fund – 417:
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 Park Project 2017 Bond Fund – 418:
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 Acquisition- 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.
330City of Costa Mesa, California
appendIx
Self-Insurance Fund – 602:
Established to account for the receipt and disbursement of funds used to pay workers’ compensation, general
liability, and unemployment claims filed against the City.
Information Technology Replacement Fund – 603:
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 Needs) and add Article 9 (Information Technology Needs) reallocating 1.5% of General Fund revenues from
capital improvements to information technology improvements. In March 2020, City Council adopted a five year
Information Technology Strategic Plan that is technologically strategic, operationally responsive, and fiscally
responsible.
Proposed Budget for
Fiscal Year 2026-2027
331 City of Costa Mesa, California
Glossary of Budget Terms
ACCRUAL BASIS OF ACCOUNTING: Revenues are recognized when both measurable and available; expenditures
are recorded when services have been substantially performed or goods have been received and the liabilities
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: Used to account for assets held by the City in a fiduciary capacity for individuals, government
entities, and others. Such funds are operated by carrying out the specifications of trust indentures, statutes,
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 legal a uthorization g ranted b y a l egislative b ody t o make e xpenditures a nd t o incur o bligations
for specific purposes. An appropriation is usually limited in amount and to the time when it may be expended.
ARBITRAGE: The interest rate differential that exists when proceeds from a tax-free municipal bond carries a lower
yield and is invested in taxable securities with a yield that is higher. The 1986 Tax Reform Act made this practice
by municipalities illegal to solely use as a borrowing tactic, except under certain safe-harbor conditions.
ASSESSED VALUATION: A municipality’s property tax base stated in dollars based on real estate and/or other
taxable business property for taxation purposes.
AUDIT: Prepared by an independent certified 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 of financial operation comprised of estimated expenditures for a given period (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 which 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 to meet capital needs arising from the assessment of long-term needs. It sets forth the estimated cost for
each project and specifies the resources required to finance the projected expenditures.
CAPITAL IMPROVEMENT PROJECT: The budget unit to group activities and costs necessary to implement a specific
capital improvement and/or acquisition. A project can include the construction, acquisition, expansion, replacement,
or rehabilitation of a physical facility or improvement. Projects often include planning and design, land acquisition,
and project management costs related to such facilities and improvements.
CAPITAL PROJECTS FUNDS: Used to account for financial resources for the acquisition or construction of major
capital facilities other than those financed by proprietary and trust funds.
332City of Costa Mesa, California
appendIx
CERTIFICATES OF PARTICIPATION (COP): A form of lease revenue bond that permits the investor to participate
in a stream of lease payments, installment payments, or loan payments relating to the acquisition or construction
of specific equipment, land, or facilities. COP has become a popular financing device in California since the passage
of Proposition 13. COP are not viewed legally as debt because payment is tied to an annual appropriation by the
government body. As a result, COP are seen by investors as providing weaker security and often carry ratings that
are a notch or two below an agency’s general obligation rating.
COMMUNITY FACILITIES DISTRICT 91-1: Established to account for a special tax received under the Mello-Roos
Community Facilities Act of 1982. Bonds were issued to provide for improvements within the district and the
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 upon either formal contracts or ad hoc charges.
COUPON RATE: The specified annual interest rate payable to the bond or note holder as printed on the bond. This
term is still used even though there are no coupon bonds anymore.
DEBT LIMIT: T he maximum statutory or constitutional amount of debt that the general obligation b ond issuer can
either issue or have outstanding at any time.
DEBT SERVICE FUNDS: Account for the accumulation of resources set aside to meet current and future debt
service requirements (payments) on general long-term debt.
DELINQUENT TAXES: Property Taxes that have been levied but remain unpaid on and after the due date.
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 organizational g roup of the C ity w ith o verall m anagement & r esponsibility for 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 subgroup of a department.
ENCUMBRANCE: The commitment of appropriated funds to purchase goods, which have not yet been received,
or services that have yet to be rendered.
ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner
similar to private enterprise. Examples of enterprise funds are water and sewer services.
EXPENDITURES: Decreases in net position. An Expense represents the consumption of a cost during a period
regardless of the timing or related payment.
EXPENSES: Decreases in net total assets. Expenses represent the total cost of operations during a period
regardless of the timing of related expenditures.
FEASIBILITY STUDY: A financial study provided by the issuer of a revenue bond that estimates service needs,
construction schedules, and most importantly, future project revenues and expenses used to determine the
financial feasibility and creditworthiness of the project to be financed.
FISCAL AGENT: T he bank, designated by the issuer, to pay interest and principal to the bondholder. A lso known as
the Paying Agent.
FISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which an entity
determines its financial position, the results of its operations, and adopts a budget for the coming year. The City
of Costa Mesa’s fiscal year is from July 1 to June 30.
FIXED ASSETS: Equipment costing $5,000 or more per unit, including tax and shipping, with a useful life longer
than one year, and not qualifying as a capital improvement project. Which includes automotive equipment, office
equipment, office furniture, acquisitions, landscaping improvements, etc.
FULL FAITH AND CREDIT: The pledge of the full faith, credit, and taxing power without limitation as to rate
or amount. A phrase used primarily in conjunction with General Obligation bonds to convey the pledge of utilizing
all taxing powers and resources, if necessary, to pay the bond holders.
Proposed Budget for
Fiscal Year 2026-2027
333 City of Costa Mesa, California
FULL-TIME EQUIVALENT (FTE): The conversion of part-time employee hours to an equivalent of a full-time
position. For example: one person working 20 hours a week for a year would be 0.5 FTE.
FUND: An independent fiscal and accounting entity with a self-balancing set of accounts, recording resources,
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 commonly the general obligation bonds of local governments are paid from ad valorem property taxes and
other general revenues. Considered the most secure of all municipal debt. Limited in California by 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): Uniform minimum standards and guidelines for
financial accounting and reporting. They govern the form and content of the basic financial statements of an entity.
GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices
at a particular time. They include not only broad guidelines of general application, but also detailed practices and
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-supported (governmental) a ctivities. T hese i nclude
the General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Funds.
HOMEOWNERS’ SUBVENTION: Owner-occupied properties are eligible for an annual exemption of $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: Defined as “flows of assets” (such as goods or services) without equivalent flows
of assets in return and without requirement for repayment.
INTERGOVERNMENTAL REVENUE: Revenue collected by one government and distributed (usually through some
predetermined formula) to another level of government(s).
INTERNAL SERVICE FUNDS: Account for the goods or services provided by one fund and/or department to another
fund and/or department on a cost reimbursement basis.
INVESTMENT GRADE: A rating issued by the three major bond rating agencies, Moody’s, Standard & Poors,
and Fitch, rated BBB, Baa, or better. Many fiduciaries, trustees, and some mutual fund managers can only invest
in securities with an investment grade rating.
ISSUER: A state or local unit of government that borrows money through the sale of bonds and/or notes.
JOINT POWERS AUTHORITY (JPA): The formation of two or more public entities with common powers
to consolidate their forces and resources to acquire assets and/or provide services to the public. Their bonding
authority and taxing ability is the same as their powers as separate units.
LETTER OF CREDIT: A form of supplement or, in some cases, direct security for a municipal bond under
which a commercial bank or private corporation guarantees payment on the bond under certain specified
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 Pooling Act of 1985 to facilitate the financing of local government facilities by bond bank pools funded by bond
proceeds. The pool, formed under a Joint Powers Authority, can buy any type of legally issued debt instrument
within or outside its geographic area. The idea was to save money through economies of scale by selling one large
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 district to finance a long list of public facilities by the sale of bonds and finance certain public works
on a pay-as-you-go basis. These Community Facilities Districts are formed by bond issues authorized by a two-
thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate
developers who own or have an option on all of the land in the district. Bonds are sold to finance facilities that can
include schools, parks, libraries, public utilities, and other forms of infrastructure. The Districts may provide public
334City of Costa Mesa, California
appendIx
works that include police and fire protection, recreation programs, area maintenance, library services, flood, and
storm drainage. Bonded debt service and/or public works are paid for by special taxes levied on the real property
within the district. As the developer subdivides and sells off the land, the new property owner assumes the tax
burden. (Tax delinquencies can lead to fines and penalties which can ultimately lead to foreclosure and sale. The
ultimate security for Mello-Roos bonds is the value of the real property being taxed, consequently, 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” and “available” to finance expenditures of the current period. All governmental funds are
accounted for using the modified accrual basis of accounting.
NET BUDGET: The legally adopted budget less interfund transactions. The amounts in the budget representing
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) circulated for an issuer prior to a bond sale containing
salient facts regarding the proposed financing. There are two OS, the first known as the preliminary, or red herring
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 OS must be sent to the purchaser before delivery of the bonds.
OPERATING BUDGET: A budget which focuses on everyday operating activities and programs. Usually includes
personnel, maintenance, operations, and capital equipment.
OVERLAPPING DEBT: The proportionate share of the general obligation bonds of local governments located
wholly or in part within the limits of the reporting unit of government, that must be borne by property owners
within the unit.
PAR VALUE: The face value or principal amount of a bond, usually $5,000, due to the holder at maturity. It 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: The amount, if any, by which the price exceeds the principal amount (par value) of a bond. Its current
yield will be less than its coupon rate.
PRINCIPAL: The face value of a bond, exclusive of interest.
PROFESSIONAL SERVICES: Includes the cost of outside professional and specialized services purchased by 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. These funds are considered self-supporting in that the services rendered by them are generally financed
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 services 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 levied on real estate and personal property. The basic rate in Orange County is 1%
of assessed value, of which Costa Mesa receives approximately 15 cents for every dollar collected.
PROPERTY TRANSFER TAX: An assessment on real property transfers at the current rate of $.55 per $500 in market
value, and is collected at the time of the transfer with the County receiving half the collected amount. Also known
as the Documentary Transfer Tax.
PROPOSED BUDGET: The budget as formulated and proposed by the City Manager. It is submitted to the City
Council for review and approval.
Proposed Budget for
Fiscal Year 2026-2027
335 City of Costa Mesa, California
RATINGS: Various alphabetical and numerical designations used by institutional investors, underwriters, and
commercial rating companies to indicate bond and note creditworthiness. Standard & Poors and Fitch Investors
Service Inc. use the same system, starting with their highest rating of AAA, A A, A , BBB, BB, B, CCC, CC, C, and D for
default. Moody’s Investors Service uses Aaa, Aa, A, Baa, Ba, B, Caa, Ca, C, and D. Each of the services use + or 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: An equity account reflecting the accumulated earnings of Proprietary Fund types. For
budgeting purposes, the working capital definition of fund balance is used.
REVENUE: Money that the City receives as income such as tax payments, fees from specific services, receipts
from other governments, fines, forfeitures, grants, shared revenues, and interest income.
REVENUE BOND: A municipal bond whose debt service is payable solely from the revenues received from operating
the facilities acquired or constructed with the proceeds of the bonds.
SELF-INSURANCE: The retention of liabilities, arising out of the ownership of property or from some other cause,
instead of transferring that risk to an independent third party through the purchase of an insurance policy. The City
currently provides self-insurance for workers’ compensation, general liability and unemployment, and purchases
outside insurance for excess coverage in these areas.
SPECIAL REVENUE FUNDS: Account for the revenue derived from specific taxes or other earmarked revenue
sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative
action to expenditures for specified purposes.
SUPPLEMENTAL ROLL PROPERTY TAXES: Assessed on property that changes ownership during the year and
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: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits, such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, user charges.
TRUSTEE: A bank designated as the custodian of funds and official representative of bondholders. Appointed
to ensure compliance with trust indenture.
UNDERWRITER: Acquired bonds through negotiated sale or via competitive bidding for a financial institution
(either an investment or commercial bank) to purchase a new issue of municipal securities for resale.
USER CHARGES: Payments made by users or customers of publicly provided services that benefit specific
individuals. These services exhibit “public good” characteristics. Examples of user charges are fees paid for
recreational activities, building fees, police fees, etc.
336City of Costa Mesa, California
appendIx
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 Daily 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
DAC: Downtown Aquatic Center
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
ERP: Enterprise Resource Planning
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
Proposed Budget for
Fiscal Year 2026-2027
337 City of Costa Mesa, California
GIS: Geographic Information System
GMA: Growth Management Area
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
MTP: Medical Transportation Program
NACSLB: National Advisory Council on State and Local
Budgeting
NCC: Neighborhood Community Center
NEC: National Electric Code
NFN: Neighbors for Neighbors
NHCC: Norma Hertzog Community Center
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 of 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
338City of Costa Mesa, California
appendIx
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
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
Proposed Budget for
Fiscal Year 2026-2027
339 City of Costa Mesa, California
Computation of Legal Debt Margin
Fiscal Year Ended June 30, 2025
TAXABLE ASSESSED VALUE
$
2 75,447,557,700
General Goverment
DEBT
LIMIT:3.75 Percent Of Assessed Value $ 10,329,283,414
Amount Of Debt Applicable To Debt Limit:
Total Bonded Debt $ -
LESS:Assets In Debt Service Fund (Net)$ -
TOTAL AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT $ -
LEGAL DEBT MARGIN $ 10,329,283,414
340City of Costa Mesa, California
appendIx
Assessed Valuation Value
Last 10 Fiscal Years Assessed Val-
uation Value
Fiscal
Year
Taxable
Assessed
Value
Increase
(Decrease)
Percent
Increase
(Decrease)
2016 -17 16,532,734,533 8 21,010,625 5.23%
2017-18 17,470,054,913 937,320,380 5.67%
2018 -19 18,504,516,800 1,034,461,887 5.92%
2019 -20 19,900,173,601 1,395,656,801 7.54%
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 22,739,694,600 620,069,851 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%
2025 -26 27,544,755,770 1,528,940,078 5.88%
Sources: HDL Coren & Cone and County of Orange Assessor Combined Tax Rolls
Proposed Budget for
Fiscal Year 2026-2027
341 City of Costa Mesa, California
Current Debt Obligations
2017 Lease Revenue Bonds
On October 4, 2017, the Costa Mesa Financing Authority issued a $29,735,000 Lease Revenue Bond to fund (i)
certain capital improvements in the City, (ii) refund all of the outstanding City of Costa Mesa 2007 Certificates
of Participation (Police Facility Expansion Project), and (iii) pay the costs of issuing the Series 2017 Bonds. The
debt service payments are funded by General Fund revenues.
Pierce Arrow XT Tiller Lease Purchase Agreement
In February 2021, the Fire & Rescue Department requisitioned a new fire Fire Ladder Truck PierceArrow Chassis,
4-Door Full Tilt Aluminum Cab, Formed Aluminum Body, Single Axle, 107’ Tractor Drawn, Mid-Mounted Telescoping
Ladder (#500) for $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 was authorized to purchase a Mobile Command Vehicle
(MCV) to support the ability of the Department to safely manage emergency incidents. The Mobile Command
Vehicle total $2,049,652, and will be paid over a 10-year term through a Master Lease Agreement reflecting an
estimated two percent rate through June 30, 2032.
In June 2021, the Costa Mesa Fire & Rescue Department was authorized to purchase a new Pierce 1500 GPM
Triple Combination Pumper Truck. The request replaced a 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 was authorized to finance an Armored Vehicle for Police Field
Operations. An armored rescue vehicle can significantly decrease the threat to officers when deployed appropriately
in situations such as active shooters, officer/citizen down rescues, armed barricaded 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 September 2022, the Fire & Rescue Department requisitioned to finance four (4) ambulances to replace four (4)
2013 Horton Model 623. The ambulances provide support to the City’s Fire and Rescue Department, and residents
of the City of Costa Mesa. The rescue ambulances not only respond to medical emergencies and traffic accidents
but are also known as “all risk,” meaning they respond to all types of incidents, including structure fires, specialized
rescues, and hazardous materials spills. The four (4) Fire ambulances will total $933,225, and will be 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 a water truck, stake bed, sign truck, sign truck, stencil truck and asphalt
roller truck to be replaced to increase the efficiencies during road maintenance and construction and replace the
aging fleet. The total lease amount of $2,275,000, will be paid over a 7-year term through July 28, 2031.
342City of Costa Mesa, California
appendIx
Schedule of Debt Service Requirements to Maturity
The annual requirements to amortize bonds payable by the City as of June 30, 2026, 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
2027 2,789,550 162,497 228,360 186,645 88,367 377,526 3,832,944
2028 1,069,800 162,497 228,360 186,645 88,367 377,526 2 ,113,194
2029 1,070,550 162,497 228,360 377,526 1,838,932
2030 1,069,800 162,497 228,360 377,526 1,838,182
2031 1,072,425 162,497 228,360 1,463,282
2032 1,068,425 228,360 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 19,906,682 8 12,486 1,370,161 373,290 176,735 1,510,103 2 4,149,452
Less interest
payments (5,354,013) (59,645) (121,428) (38,717) (17,102) (201,840) (5,792,745)
Outstanding
principal $ 14,552,669 $ 752,841 $ 1,248,733 $ 334,573 $ 15 9 , 6 3 2 $ 1,308,263 $ 18,356,707
Proposed Budget for
Fiscal Year 2026-2027
343 City of Costa Mesa, California