2014-budget-cvr-design.ai 1 8/19/2013 11:13:45 AM CITY OF COSTA MESA CALIFORNIA ADOPTED OPERATING AND CAPITAL IMPROVEMENT BUDGET FISCAL YEAR 2013-2014 CITY OF COSTA MESA, CALIFORNIA ADOPTED OPERATING AND CAPITAL IMPROVEMENT BUDGET FISCAL YEAR 2013-2014 CITY COUNCIL James M. Righeimer Mayor Stephen M. Mensinger Mayor Pro Tem Sandra L. Genis Wendy B. Leece Gary C. Monahan Council Member Council Member Council Member Thomas R. Hatch Chief Executive Officer Prepared by the Finance and Information Technology Department Bobby R. Young Director of Finance and Information Technology CITY OF COSTA MESA, CALIFORNIA TABLE OF CONTENTS PAGE Budget Message & Overview Budget Message .................................................................................................................................. i Budget Overview .................................................................................................................................. ix General Information Listing of Public Officials ...................................................................................................................... 1 City of Costa Mesa Organization Chart ............................................................................................... 3 Resolution #13-18 of the City Council of the City of Costa Mesa ........................................................ 4 Budget Guide ....................................................................................................................................... 7 Budget Process .................................................................................................................................... 8 Budget Process Flow Chart ................................................................................................................. 10 Description of Funds & Fund Types ..................................................................................................... 11 The City’s Flow of Funds Structure ...................................................................................................... 14 Summaries of Financial Data Calculation of Projected Fund Balances .............................................................................................. 16 Total Resources & Appropriations - All Governmental Funds Graphs ................................................ 18 Four-Year Budget Summary All Funds (Including Transfers) .............................................................. 19 Schedule of Interfund Transfers ........................................................................................................... 20 Revenue Summaries Revenue & Other Financing Sources .................................................................................................. 22 Sales & Use Tax ............................................................................................................................ 31 Property Tax .................................................................................................................................. 32 Transient Occupancy Tax .............................................................................................................. 33 Franchise Fees .............................................................................................................................. 34 Licenses & Permits ........................................................................................................................ 35 Fines & Forfeitures ........................................................................................................................ 36 Use of Money & Property .............................................................................................................. 37 Motor Vehicle License Fees .......................................................................................................... 38 Fees & Charges for Services ........................................................................................................ 39 Appropriations Summaries (All Funds) Budget Comparison by Fund/by Department ...................................................................................... 43 Summary of Appropriations by Department/by Fund ........................................................................... 46 Summary of Appropriations by Account - All Funds ............................................................................ 48 Summary of Appropriations by Function/Program Protection of Persons and Property .............................................................................................. 50 Community Health and Environment ............................................................................................. 51 Transportation ............................................................................................................................... 52 Leisure and Community Services .................................................................................................. 53 General Government Support ....................................................................................................... 54 Four-Year Personnel Summary by Department .................................................................................. 57 Summary of Adopted Fixed Assets ...................................................................................................... 61 CITY OF COSTA MESA, CALIFORNIA TABLE OF CONTENTS PAGE Summaries of Financial Data (continued) Appropriations Summaries (General Fund Only) General Fund Resources & Appropriations Graphs ............................................................................ 64 General Fund Appropriations Graphs .................................................................................................. 65 Summary of Appropriations by Account – General Fund Only ............................................................ 66 Departmental Budget Details City Council Budget Narrative ............................................................................................................................ 69 Four-Year Personnel Summary...................................................................................................... 71 Expenditure Summary by Division ................................................................................................ 72 Expenditure Summary by Category/Funding Source .................................................................... 73 Expenditure Summary by Account ................................................................................................ 74 Expenditure Summary by Program ................................................................................................ 74 Chief Executive Officer’s Office Budget Narrative ............................................................................................................................ 75 Four-Year Personnel Summary...................................................................................................... 83 Expenditure Summary by Division ................................................................................................ 86 Expenditure Summary by Category/Funding Source .................................................................... 87 Expenditure Summary by Account ................................................................................................ 88 Expenditure Summary by Program ............................................................................................... 89 City Attorney’s Office Budget Narrative ............................................................................................................................ 93 Expenditure Summary by Division ................................................................................................ 95 Expenditure Summary by Category/Funding Source .................................................................... 95 Expenditure Summary by Account ................................................................................................ 96 Expenditure Summary by Program ............................................................................................... 96 Finance & Information Technology Department Budget Narrative ............................................................................................................................ 97 Four-Year Personnel Summary ..................................................................................................... 101 Expenditure Summary by Division ................................................................................................ 104 Expenditure Summary by Category/Funding Source .................................................................... 105 Expenditure Summary by Account ................................................................................................ 106 Expenditure Summary by Program ............................................................................................... 107 Police Department Budget Narrative ............................................................................................................................ 109 Four-Year Personnel Summary ..................................................................................................... 115 Expenditure Summary by Division ...............................................................................................