HomeMy WebLinkAboutBudget Detail (Adopted) 2026CITY OF NEWPORT BEACHANNUAL BUDGET
FISCAL YEAR 2025-2026
City of Newport Beach • Adopted Budget FY 2025-26 I
Newport Beach City Officials
Joe Stapleton
Mayor
District 1
Sara J. WeberCouncilmember
District 7
Michelle Barto
Councilmember
District 2
Erik WeigandCouncilmember
District 3
Robyn GrantCouncilmember
District 4
Noah BlomCouncilmember
District 5
Lauren KleimanMayor Pro Tem
District 6
City Executive Staff
Grace Leung......................................................................................................City Manager
Molly Perry...................................................................................................Interim City Clerk
Aaron Harp..........................................................................................................City Attorney
Tara Finnigan......................................................................................Assistant City Manager
Seimone Jurjis.............................Assistant City Manager/Community Development Director
Jason Al-Imam..............................................................................Finance Director/Treasurer
Jeff Boyles................................................................................................................Fire Chief
Paul Blank.........................................................................................................Harbormaster
Barbara Salvini.............................................................................Human Resources Director
Melissa Hartson...............................................................................Library Services Director
Dave Miner...........................................................................................................Police Chief
Dave Webb...........................................................................................Public Works Director
Sean Levin..................................................................Recreation & Senior Services Director
Mark Vukojevic...............................................................................................Utilities Director
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City of Newport Beach • Adopted Budget FY 2025-26 III
City of Newport Beach 100 Civic Center Drive Newport Beach, CA 92660
City of Newport Beach
Adopted, June 10, 2025
Resolution No: 2025-34
Prepared Under the Direction of:
Grace K. Leung, City Manager
Compiled by:
Jason Al-Imam, Finance Director
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City of Newport Beach • Adopted Budget FY 2025-26 V
TABLE OF CONTENTS
INTRODUCTION
City District Map ............................................................................................................................1
City Executive Team ......................................................................................................................3City Profile .....................................................................................................................................5
Organizational Chart......................................................................................................................9
Budget Timeline ...........................................................................................................................11
Budget Calendar..........................................................................................................................13
FINANCIAL / EMPLOYEE STRUCTURE
Strategic Goals and Strategies ....................................................................................................15
Budget Basis ...............................................................................................................................17
Description of Funds....................................................................................................................18
Development of the Budget .........................................................................................................23Revenue ......................................................................................................................................29
Expenditures................................................................................................................................33
Long Range Financial Forecast...................................................................................................35
Financial Policy Information.........................................................................................................41
Employee Overview by Dept .......................................................................................................49
BUDGET SUMMARIES
Revenue Overview ......................................................................................................................51
Revenue Estimates .....................................................................................................................53
Expenditure Overview .................................................................................................................97Expenditure by Division .............................................................................................................101
Expenditure by Function ............................................................................................................107
Fund Balance ............................................................................................................................115
Transfers ...................................................................................................................................120
DEPARTMENT INFORMATION
City Attorney ..............................................................................................................................121
City Clerk ...................................................................................................................................129
City Council ...............................................................................................................................137
City Manager / Information Technology .....................................................................................145Community Development ..........................................................................................................163
Finance ......................................................................................................................................179
Fire ............................................................................................................................................197
Harbor........................................................................................................................................223
Human Resources .....................................................................................................................233Library........................................................................................................................................243
Police .........................................................................................................................................263
Public Works ..............................................................................................................................293
Recreation & Senior Services....................................................................................................327
Utilities .......................................................................................................................................363Internal Services & Other Activities ...........................................................................................381
Capital Improvement Projects ...................................................................................................399
GLOSSARY ..............................................................................................................................415
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VI
City of Newport Beach • Adopted Budget 2025-26 VII
City of Newport Beach
Memorandum
Date: September 2, 2025
To: Honorable Mayor and City Council Members
From: Grace Leung, City Manager
Subject: FY 2025-26 Fiscal Year Adopted Operating & Capital Budget Transmittal Letter
Honorable Mayor and Council Members:
I am pleased to present the City of Newport Beach’s Fiscal Year 2025-26 Adopted Operating Budget
and the 2026-2031 Capital Improvement Program (CIP). The City of Newport Beach has historically
leveraged sound fiscal policy to present a balanced budget that represents and advances the priorities
of the City Council. The approved budget prioritizes public safety and maintains core services while
investing in future needs. Through the years, the City has committed to investments that support the
growth, vitality, and quality of life of our community. With this adopted budget, we continue to provide
the high level of services that our community has come to expect, while acknowledging the need for
additional revenues to support our growing city. I am pleased to present a budget that advances upward
mobility for our community, commits to continued service excellence, and meaningfully invests in our
residents, employees, and economic development.
Economic Outlook
The City remains financially strong, supported by robust reserves, an AAA bond rating, and a Mayor
and City Council committed to proactively addressing financial challenges with a long-term perspective.
Current economic conditions, including shifts in consumer demand, interest rates, and broader market
trends, continue to influence capital investment decisions and may affect spending patterns. The City
is continuing to closely monitor potential impacts on tax revenues. Overall, the economic outlook for
Newport Beach remains strong, driven primarily by consistent and vigorous demand for coastal real
estate. This demand continues to push assessed property values higher, despite a slowdown in home
sales. This long-term trend is a key factor contributing to Newport Beach’s fiscal stability.
All Funds Budget Highlights
The FY2025-26 adopted budget, including internal charges and transfers for all funds, is $532.7 million.
The operating portion of the budget amounts to $463.9 million, including $87.9 million in transfers, which
represents a 5.3%, or $23.4 million increase over the prior year’s adopted budget. The annual budget
serves as the foundation for financial planning and allows the City Council to prioritize expenditures in
alignment with community values. The following table illustrates the total budget for all funds including
capital improvements.
City of Newport Beach • Adopted Budget 2025-26VIII
Account Type FY 2025-26
Adopted Figures
Salary and Benefits 206,088,553
Maintenance and Operations 150,697,408
Capital Outlay 8,733,800
Capital Improvements 68,858,297
Debt Service 10,504,260
Transfers 87,856,184
TOTAL BUDGET 532,738,502
General Fund Budget Highlights
The General Fund is the key operating fund within the City’s budget. The General Fund accounts for
fiscal resources which are dedicated to governmental operations of the City and not required to be
accounted for in other funds.
As illustrated in the table to follow, appropriations for operating expenditures are balanced in relation
to projected revenue sources, and one-time revenue sources and reserves have not been utilized to
balance the budget. The adopted budget results in a structural budget surplus of $12.2 million, which
means that the surplus is not the result of one-time revenues and is available for additional ongoing
expenditures as the City Council determines.
Category FY 2025-26
Adopted
OPERATING RESOURCES:
Operating Revenues 311,715,235
Transfer In from Other Funds 20,742,162
Repayment of Advances 1,250,000
TOTAL OPERATING RESOURCES 333,707,397
OPERATING USES:
Operating Expenditures 278,269,487
Transfers Out 43,229,083
TOTAL OPERATING USES 321,498,570
NET OPERATING SURPLUS 12,208,827
Capital Improvement Program Budget Highlights
The Five-Year Capital Improvement Plan (CIP) is a key planning tool for city staff. The CIP provides
a blueprint for upcoming infrastructure improvements, addressing existing facilities and ongoing
maintenance needs. The funded capital improvement projects are aligned with community input, city
needs, and council priorities. The CIP provides a basis for planned assessments and discussions
regarding future capital needs, funding options, and operational impacts.
City of Newport Beach • Adopted Budget 2025-26 IX
New appropriations for capital improvement projects included in the proposed budget amount to $68.9
million. Unlike the operating budget, capital improvement appropriations are expended over multiple
fiscal years due to timing considerations related to the ebb and flow of large construction projects
that require environmental review, coordination with outside entities (public utilities), and design/policy
considerations. The estimated total appropriations for capital projects will be approximately $112.3
million when the estimated re-budgeting of capital projects is included with the new appropriations. Prior
year carry forward capital appropriations are supported by resources reserved and carried forward to
offset those expenditures. The table below illustrates Council’s approved CIP from the previous fiscal
year to newly adopted.
FY 2024-25
Adopted CIP
FY 2025-26
Adopted CIP
% Change
54,344,000 68,858,297 26.71%
The adopted budget shows the project fund summary and a list of projects through a five-year span.
Individual project details are located in the Fiscal Year 2025-26 through 2030-31 Capital Improvement Program document indicating fund sources, description of each project receiving new funding, and
information on the impact of capital improvements on operating expenditures.
Conclusion
This budget development cycle will be one I reflect on proudly as I look forward to retirement. I would
like to thank the entire Executive Management Team and staff for their diligent support and effort in preparing the FY2025-26 adopted budget. I would also like to thank our Finance Committee for their
detailed review during the budget development process and City Council for their leadership as the
organization strives to continue providing the exemplary services that our community has come to
expect.
I close with immense gratitude and with the utmost confidence in what this team will accomplish together,
ensuring Newport Beach’s bright future.
Sincerely,
Grace Leung
City Manager
City of Newport Beach
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City of Newport Beach • Adopted Budget 2025-26 XI
PRESENTED TO
City of Newport Beach
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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XII
City of Newport Beach • Adopted Budget 2025-26 XIII
CITY OF NEWPORT BEACH
COMPUTATION OF APPROPRIATIONS LIMIT FOR
FISCAL YEAR ENDING JUNE 30, 2026
AS PER ARTICLE XIIIB, CALIFORNIA STATE CONSTITUTION
PRIOR YEAR INFLATION POPULATION NEW APPROP.
FISCAL YEAR LIMIT ADJUST. (1) ADJUST. (2)LIMIT
2025-2026 256,289,570 6.44%0.17%273,258,369
note (1):Based on California per capita income increases
note (2):Based on Orange County Population growth
CALCULATION OF ESTIMATED PROCEEDS OF TAXES FOR
FISCAL YEAR ENDING JUNE 30, 2026
Total Estimated Proceeds of Taxes
Less Authorized Exclusions note (3)
247,453,704
$0
Net Proceeds of Taxes 247,453,704
note (3):Since 2025-26 estimated proceeds are substantially less than the
Appropriations Limit, exclusions were not calculated.
AMOUNT UNDER APPROPRIATIONS LIMIT 25,804,665
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XIV
City of Newport Beach • Adopted Budget FY 2025-26 1
Joe StapletonMayor
District 1
Michelle Barto
Councilmember
District 2
Erik WeigandCouncilmember
District 3
Robyn Grant
Councilmember
District 4
Noah BlomCouncilmember
District 5
Lauren KleimanMayor Pro Tem
District 6
Sarah J. Weber
Councilmember
District 7
City District Map
Government Structure
The City of Newport Beach operates under the Council-Manager form of
government, with a seven-member council elected by districts for four-year
overlapping terms. The Council is elected on a non-partisan basis, and
Council members must live in the district they represent. The City Council is responsible for adopting legislation, setting policy, establishing the budget,
appointing committees, and hiring the City Manager, City Attorney, and City
Clerk.
Every even-numbered year, either three or four members residing in separate council districts are elected by the entire community. Annually, the Council
chooses one of its members as Mayor and one as Mayor Pro Tem. The Mayor
is the presiding officer of the City Council.
Section 404 of the City Charter provides for the selection of the Mayor and the Mayor Pro Tem by the City Council. This section provides that a Mayor and a
Mayor Pro Tem shall be elected at least as often as Councilmanic elections
are held and that the Mayor and Mayor Pro Tem shall serve at the pleasure of
the Council.
The City Manager, City Attorney, and City Clerk are appointed directly by the
City Council to provide executive, administrative, and legal services.
1
2
3
4
5
6 7Joe StapletonMayor
District 1
Michelle BartoCouncil Member
District 2
Erik Weigand
Council Member
District 3 Robyn Grant
Council Member
District 4
Noah BlomCouncilmember
District 5
Lauren Kleiman
Mayor Pro Tem
District 6
Sara J. WeberCouncilmember
District 7
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City of Newport Beach • Adopted Budget FY 2025-26 3
City Executive Team*
Grace LeungCity Manager Aaron HarpCity Attorney
Tara Finnigan Assistant City Manager Seimone JurjisAssistant City Manager/Community Development Director
Jason Al-Imam
Finance Director/
Treasurer
Jeff Boyles
Fire Chief
Paul Blank
Harbormaster
Barbara Salvini
Human Resources
Director
Melissa HartsonLibrary ServicesDirector
Dave MinerPolice Chief Dave WebbPublic Works Director Sean LevinRecreation & Senior Sevices Director
Mark VukojevicUtilities Director
*The City Clerk position is currently vacant. The City Clerk is directly appointed by and serves at the pleasure of the City Council.
“The City of Newport “The City of Newport
Beach aspires to Beach aspires to
maximize the efficiency, maximize the efficiency,
economy, and public economy, and public
confidence in local confidence in local
government.”government.”
-City Manager’s Office-City Manager’s Office
City of Newport Beach • Adopted Budget FY 2025-26 5
Profile of Newport Beach, CA
The City of Newport Beach is a community located in the coastal center of Orange County, in the heart
of Southern California, with Los Angeles County
to the north and San Diego County to the south.
Newport Beach was incorporated September 1, 1906. The City Charter was originally adopted in
1954 but has been updated and amended over time.
The City operates under a Council-Manager form of
government. Council Members are elected by district but voted on by the population as a whole and serve four-
year staggered terms. The governing council consists of
the Mayor and six other members and is responsible
for, among other things, policymaking, passing local ordinances, adopting the budget, appointing
committees, and hiring the City Manager, City Attorney, and City Clerk. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day-to-day operations of the
City, and for appointing heads of departments.
The City of Newport Beach is a full-service city,
providing its residents and visitors with high quality municipal services, a desirable place to live, work,
recreate, and visit, with a focus on public safety.
Key services include: general governance, legal,
financial, and information technology; police, fire, paramedic, lifeguard, and emergency medical
transport services; engineering, construction, and
maintenance of public facilities, public streets,
beaches, and parks; planning, zoning, and economic
development services; building inspection, plan check, and code enforcement services; libraries and
cultural and arts services; recreation and senior services; and water, wastewater, and street light utility services.
782
145.45
Full-Time
Employees
Part-Time
Employees
BougainvilleaCity Flower
Coral TreeCity Tree
Total Number
of Employees for FY2025-26
September 1, 1906
Incorporation of the City
7 City Council Members including Mayor and Mayor
Pro-Tem
13 City Departments
City of Newport Beach • Adopted Budget FY 2025-266
Newport Beach surrounds Newport Bay, well known for its picturesque islands and one of the greatest recreational harbors in
the world, accommodating approximately
4,300 recreational and sports charter boats
docked within its 21-square-mile harbor. The bay and the ten miles of ocean beach offer outstanding fishing, swimming, surfing, and
aquatic sports activities.
The city has a permanent population of 85,780, which typically grows to well over 100,000 during the summer months,
including 20,000 to 100,000 or more tourists
daily. Reflective of a mature community,
vacant land has become increasingly scarce and the city is relatively built-out. The city can be accessed by major freeway exchanges and John Wayne Airport. In Newport Beach, the summers are
short, warm, arid, and clear and the winter are long, cool, and partly cloudy. The best time of year to visit Newport
Beach for warm-weather activities is from early June to mid October.
The effective buying income and median household income are generally higher in Newport Beach than in other areas of the State and the U.S. overall. As illustrated by the graph below, Newport Beach’s median household
income higher than the median household income in the County of Orange and the State of California.
Newport Beach is known for its “villages” each with its own distinct character and appearance complementing the vibrant atmopshere of the city.There are fine residential areas, modern shopping facilities, and a quality school
system.
Newport Beach is served by three public school districts: Newport-Mesa Unified School District, Santa Ana Unified School District, and Laguna Beach Unified School District. Adjacent to Newport Beach is the University of California, Irvine, and several other colleges that are within a 30-mile-radius.
67.42%
Of Residents hold a College Degree
82,419
Full-Time Residents
42.8
Median age of Newport
Beach Resident
-
20,000.00
40,000.00
60,000.00
80,000.00
100,000.00
120,000.00
140,000.00
160,000.00
City of Newport Beach County of Orange California
Median Household Income
Source: U.S. Census Bureau, 2016-2020 American Community Survey, 5 Year Estimates
City of Newport Beach • Adopted Budget FY 2025-26 7
1.3 sq. milesArea of Harbor Waters
0.9 sq. milesArea of Bay
23 sq. miles
Area of Ocean
24 sq. miles
Area of Land
49.2 sq. miles
Total Area of Land
Recreational space and activities are available for residents and visitors to enjoy year-round. Newport Beach has 26.27 sq. miles of recreational acreage consisting of 25.2 sq. miles of ocean, bay, and harbor area, 0.70 sq. miles of parks, and 0.37 sq. miles of beaches. Newport Beach is home to various parks and facilities,
Back Bay Science Center, Sculptured Art in the Civic Center Park, and the Back Bay Loop trail which is located
in the Upper Newport Bay and is one of the premier recreational environmental assets in the city.
Newport Beach policymakers, businesses, and educators work collaboratively to maintain a thriving workforce. The leading industries here are professional, scientific, health care, finance, insurance, legal, and travel/tourism.
The city’s major revenue contributors are attributed to the autos and transporation industry, restaurants and
hotels, general consumer goods, and department stores.
66 Parks
13 Walking Trails
10 Community Centers
Autos & Transportation
Restaurants & Hotels
General Consumer Goods
Department Stores
Major Industries
of Newport Beach
The city offers residents a wealth of amenities and benefits. Residents enjoy access to the Newport Beach
Library, top-tier medical facilities, and the scenic beauty of the beach. The City’s close proximity to John Wayne
Airport makes travel convenient. Additionally, Newport Beach boasts excellent public and private schools, making it an ideal place to raise a family. With its mild year-round climate, numerous outdoor activities, and
vibrant community, Newport Beach provides a high quality of life for its residents. The thriving local economy,
upscale shopping and dining options, and a strong sense of community further enhance the appeal of living in
this picturesque coastal city.
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Library ServicesCommunity
Development
Finance Police
Fire Public Works
Harbor Recreation & Senior
Services
Utilities Human Resources
Mayor & Council
Electorate
City Manager City AttorneyCity Clerk
Board of Library
Trustees
Building & Fire Boardof Appeals
City Arts Commission
Civil Service Board
Harbor
Commission
Parks, Beaches, &
Recreation Commission
Planning Commission
City Committees
CITY OF NEWPORT BEACH
ORGANIZATIONAL CHART
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City of Newport Beach • Adopted Budget FY 2025-26 11
BUDGET TIMELINE
NOVEMBER
REVENUE
Begin meeting with departments to
review revenue projections and
seek outside opinions from
consultants/experts that specialize
in forecasting economic trends.
Review the City's revenue and expenditure
assumptions. City Manager makes preliminary
recommendations. Revenue projections presented
to Finance Committee.
MARCH
FEBRUARY
DEPARTMENTALBUDGET PREPARTION
Start discussions with departments
and the City Manager to identify
areas where changes in service
delivery might be in order.
FINALIZECITY MANAGER REVIEW
JULY
BUDGET IMPLEMENTATION
Begin Fiscal Year with
adopted budget.
Evaluate operating liabilities such as Workers
Compensation, General Liability, Pension, and
Retiree Insurance Liabilities.
AUTUMN/WINTER
The City Council meets to discuss the City's
financial status, the upcoming budget process,
priorities and service levels. This is also the time
we look at our long-term infrastructure needs.
JANUARY/FEBRUARY
Finance Committee will review the
City Manager’s Proposed Budget and
make recommendations to support or
adjust budget assumptions to the
City Council.
APRIL/MAY
City Council reviews, adjusts, and votes on
proposed budget, including program
enhancements & budget revisions.
MAY/JUNE
Calculate personnel needs based on upcoming
bargaining unit changes, and changes in
personnel as well as ongoing operating changes.
PERSONNEL & OPERATING BUDGETDEVELOPMENT
COUNCIL PLANNING SESSION
LIABILITIES & LONG-RANGEPLANNING
FINANCECOMMITTEE REVIEW
CITY COUNCIL REVIEW
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City of Newport Beach • Adopted Budget FY 2025-26 13
FY 2025-26
BUDGET CALENDAR
Date Department Task
Wed, Oct 16, 2024 Finance / Departments Position Control distributed
Wed, Oct 30, 2024 Department Budget Staff Deadline: Position Control verification/changes due
Wed, Nov 13, 2024 Finance / Departments Budget Kickoff 11-12 noon, Crystal Cove Meeting Room
Revenue & Expenditure budget instructions distributed
Fri, Dec 13, 2024 Department Budget Staff Deadline: Revenue budgets due (in Munis)Deadline: Contract CPI Adjustment forms dueDeadline: Budget Transfer Forms dueDeadline: Budget Detail 811008 & 841046 form due
Fri, Jan 17, 2025 Departments Deadline: Department Program Enhancement Requests due
Deadline: Performance Measures & Department Narratives due
Sat, Feb 1, 2025 Special Council Meeting Council Planning Session
Feb 3-14, 2025 Finance/Departments Finance/Department budget meetings to discuss department budgets & Program Enhancement Requests
Feb 24-27, 2025 City Manager / Departments City Manager/Department budget meetings to discuss department budgets & Program Enhancement Requests
Thurs, March 13, 2025 Finance Committee Overview of Revenue Projections
Tues, March 25, 2025 City Council Study
Session
Early Look of CIP Budget
Thurs, April 3, 2025 City Manager / Finance Finalize budget; prepare, print proposed budget documents
Thurs, April 10, 2025 Finance Committee Proposed FY 2025-26 Budget Overview
Thurs, May 8, 2025 Finance Committee Follow-Up Discussion of Proposed FY 2025-26 Budget
Tues, May 27, 2025 Joint City Council /
Finance Committee Study
Session
FY 2025-26 Budget Review
Thurs, May 29, 2025 Finance Committee Finalize Recommendations to City Council
Tues, June 10, 2025 City Council Meeting Public hearing and adoption of FY 2025-26 budget
Tues, July 1, 2025 Beginning of FY 2025-26
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City of Newport Beach • Adopted Budget FY 2025-26 15
Strategic Goals and Strategies
A strategic plan offers the foundation from which an organization can grow, establish the roles and
boundaries for elected officials, staff, and the community; thus, improving efficient decision making and
creating a greater sense of overall momentum and direction. Strategic planning is an ongoing and iterative
process due to the change of circumstances and challenges. Strategic planning is a vital process for local governments to create and achieve their vision for the future by outlining clear goals
and objectives that align with the community needs and priorities.
The City of Newport Beach employees are guided by the following core values:
• Responsibility is mastering your job, taking ownership of your work product and meeting deadlines. It alsomeans being reliable, dependable, and accountable for your decisionsand actions.
• Initiative is readiness to take action, being proactive, and seeking solutions. It also means having
a high motivation to take on additional responsibility and welcome new opportunities,
techniques, and approaches.
• Excellent Service means providing thorough, efficient, and effective service with a courteous
and professional attitude. It also means being informed, timely, and open to complaints
and requests.
• One Team is working together to support each other and the community by carrying out
City Council policies. It also means sharing information across departments and aligning
processes, and fostering innovation.
• Integrity is being honest, reliable, respectful, ethical, fair, and authentic
The City of Newport Beach continues to address the core budget principles that have served the
community well in recent years. The goal of the core budget principles is to serve as a guide to the
development of the annual budget; gain greater transparency to assess services, programs, and
resource utilization. Furthermore, principles provide the Finance Committee with greater involvement in the review of the proposed budget prior to its adoption by the City Council. The City strives to maintain
funding for all priorities in a manner that is consistent with or exceeds the funding allocating in prior years.
The City is guided by the following principles:
Maintaining a Prosperous, Fiscally Sustainable, and Economically Viable City
An ongoing priority is to maintain the City’s financial health by managing resources as efficiently as
possible, responsibly managing debt, and working collaboratively with employees to share in the costs
of pension obligations. The City Council has adopted prudent fiscal policies concerning its investments,
reserves, budget administration, revenue initiatives, competitive contracting, facility replacement planning, and more. Financial operations have produced net operating surpluses due to conservative
budgeting, cooperative negotiation of labor agreements, and a stable and growing tax revenue base.
The City’s annual surplus typically derives in equal measure from higher revenue and lower
|expenditures than budgeted.
City of Newport Beach • Adopted Budget FY 2025-2616
Providing High Quality Municipal Services that Residents Expect
This budget priority is an ongoing, organization-wide effort to maintain the City as a highly performing
municipal corporation that anticipates and responds to customer needs by delivering public
services better, faster, less expensively, and when customers need them. that are continuously
improved, through faster response times, cost efficiency, and when customers need them.
Keeping Newport Beach Looking Great
The City’s goal is to maintain a high-quality natural and physical environment by creating aesthetically
pleasing places in which to live, work, recreate, and visit. Key service areas include maintaining high-
quality community centers, parks, parkways and medians, roads, trees, alleys, beaches, utility
services, and other major infrastructure. Public Works will continue to provide safe, quality,
cost-effective, and timely improvements and maintain all City-owned public facilities such as
libraries, piers, beach and park restrooms, fire stations, and the Civic Center, including managing
the contracts for janitorial services, to support the residential, business, recreational, and social
needs of the community. The Utilities and Public Works Departments will continue the effective
operation, maintenance and repair of the City’s water system, sewer system, storm drain system, streets,
sidewalks, and beaches. The Community Development Department will continue to consistently
implement codes, policies, and regulatory requirements to ensure quality residential neighborhoods
and commercial districts throughout the City.
Providing a Safe and Secure Neighborhood
The City’s focus on public safety translates into top quality police, fire, emergency medical,
and lifeguard response, as well as working with the community to prevent crime, fires, and the need for
rescue. The City’s fire prevention, emergency preparedness, and other programs also support these efforts.
The City’s contracted homeless services providers continue to assist people experiencing
homelessness. Their outreach efforts, coordinated with the City and County’s resources, provide
housing, health care, and other opportunities.
Legislative Platform City of Newport Beach
The City of Newport Beach legislative platform summarized the City’s core legislative principles
and positions for the purpose of advocacy efforts at the local, state, and federal levels.
The platform provides clear direction on pertinent issues and thus enables staff to address
legislative and regulatory matters in a timely manner. The guiding principles are as follows:
• Preserve Local Control – The City supports the protection or expansion of local, decision-
making authority and its ability to provide public services. It opposes the preemption of local
control such as mandated, additional costs without appropriate reimbursement. Local agencies
should preserve authority and accountability of revenues raised and services provided.
• Maintain Fiscal Responsibility – The City support measures that protect its existing funding
sources and revenue base and its control over local government budgeting. It opposes
any effort to shift local funds to the County, State, or Federal government or diminish
its revenue base, including unfunded mandates by the State or Federal governments.
• Protect Quality of Life – The City supports legislation and funding that preserves
the safety, privacy, security, and well-being of its residents, businesses, and
visitors. It opposes any effort that negatively impacts the community’s quality of life.
• Support Private Property Rights – The City supports the preservation or enhancement of private
property rights and opposes measures that erode or reduce laws that protect private property rights.
City of Newport Beach • Adopted Budget FY 2025-26 17
Budget Basis
The City of Newport Beach adopts annual budgets using a basis of accounting based on the modified
accrual basis plus encumbrances. Revenues are recognized in the period that they become available and
measurable, whilst expenditures are recognized in the period the associated liability is incurred.
The budget basis of accounting, different from Generally Accepted Accounting Principles (GAAP), is used for preparing the budget.
Differences between the basis of accounting and the basis of budget are as follows:
• Encumbrances are considered the equivalent of expenditures rather than a reservation of fund balance. During the year, for budgetary control purposes, encumbrances are recorded against appropriations when a commitment is made.
• Fund balances reserved for inventories, bonded debt and unrealized gains orlosses on investments are not recognized in the budget.
• All fixed assets are fully expensed in the year acquired for budgetary purposes.
The legal level of budgetary control is at the fund level. The City utilizes broad categories of funds, including
Governmental Funds and Proprietary Funds. Governmental Funds concentrate on near-term inflows and
outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Revenue estimates for Governmental Funds include resources expected to be received and
resources that will be measurable and available at year-end. The City uses modified accounting method
for Governmental Funds to provide a more accurate representation of the City’s financial position and
performance. Proprietary/Enterprise Funds are used to report business-like services that receive significant
financial support from user fees and charges, including the City’s Internal Service Funds. An accrual accounting method is used for these funds, recognizing revenues and expenses in the same period when
incurred.
The City of Newport Beach takes a conservative approach to budgeting revenues and expenditures to allow
for stronger administrative controls. The City’s fiscal year begins July 1st and ends June 30th. The City’s
Annual Comprehensive Financial Report (ACFR) shows Governmental Fund expenditures on a GAAP basis.
Public Involvement in the Budget Process
The City desires and encourages public participation during the preparation of the upcoming fiscal year’s
budget. One of the principal means by which the public is involved in the budget formation process is through
participation at the City’s Finance Committee meetings. The City’s Finance Committee is a Citizens Advisory
Committee comprised of a seven-person panel of community members and members of the Newport Beach City Council. Finance Committee meetings are open to public attendance and comment.
The Finance Committee is charged with a variety of tasks including, but not limited to, reviewing the upcoming
fiscal year’s proposed budget document. Committee members are provided a copy of the proposed budget
for review prior to Finance Committee discussion. A digital version of the proposed budget document is
made available on the City’s website for members of the community to review and comment on at Finance Committee meetings.
After careful review, community and Committee members provide City staff with feedback and
recommendations on the proposed budget which City staff consider prior to presenting the proposed budget
to Newport Beach’s City Council for budget adoption.
City of Newport Beach • Adopted Budget FY 2025-2618
DESCRIPTION OF FUNDS
The accounts of the City of Newport Beach are organized and operated on the basis of funds. A fund is an
independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates
funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent
with legal and managerial requirements.
The City utilizes several categories of funds, including Major Funds, Other Governmental Funds, Enterprise
Funds, Internal Service Funds, Special Funds, Other Capital Projects Funds, and Other Permanent Funds.
Major Funds - Major funds are those funds which are either material or of particular importance.
Major Governmental Funds – Governmental funds are generally used to account for tax supported
activities. The following governmental funds meet the criteria of a major fund.
Major Funds and Major Government Funds used by the City are listed as follows:
• General Fund - used to account for fiscal resources which are dedicated to governmental operations of the City, and not required to be accounted for in another fund.
• Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account for
revenues related to the operation of the City’s tidelands, including beaches and marinas, and the
related expenditures. Revenue from tideland operations includes, but is not limited to, rents from
moorings, piers, and leases, as well as income from parking lots, meters, and the sale of oil.
• Tide and Submerged Land – Harbor Capital Fund - a Special Revenue Fund used to account
for incremental increases in revenue from certain property lease, pier, and mooring rentals that
exceed council designated base year revenue amounts, as well as other designated revenues and
the related expenditures for capital projects, maintenance, and servicing of loan advances from the
General Fund.
• Facilities Financial Planning Reserve Fund - used to account for the receipt and expenditure of
funds for the replacement of facilities.
• Debt Service Fund - used to account for debt service transactions related to the Certificates of
Participation issued to finance the construction of the Civic Center Complex and the construction of
Fire Station No. 2.
Other Governmental Funds - Other governmental funds are those governmental funds which do not meet
the criteria of a major fund.
Other Governmental Funds used by the City fall into the following governmental fund types:
• Other Special Revenue Funds – used to account for the proceeds of specific revenue sources
which are legally restricted to expenditures for specified purposes.
• Other Capital Projects Funds – used to account for resources used for the acquisition
and construction of capital facilities by the City, except those financed by Enterprise Funds.
• Permanent Funds – used to report resources that are legally restricted for the extent that only
earnings, not principal, may be used for purposes that support the reporting government’s programs.
City of Newport Beach • Adopted Budget FY 2025-26 19
Enterprise Funds
• Water Fund – an enterprise fund used to account for the activities associated with the transmission
and distribution of potable water by the City to its users.
• Wastewater Fund – an enterprise fund used to account for the activities associated with providing
sewer services by the City to its users.
Internal Service Funds - Internal Service Funds are used to allocate the cost of providing goods and
services by one department to other departments on a cost reimbursement basis.
The City of Newport Beach Internal Service Funds are listed below:
• Insurance Reserve Fund - used to account for the City’s self-insured general liability, workers’
compensation program, other insurance policies that the City does not self-insure for, and outside
litigation expenses for non-tort claims.
• Compensated Absences Fund - used to account for the City’s accumulated liability for compensated
absences.
• Equipment Maintenance Fund - used to account for the cost of maintaining and replacing the
City’s rolling stock fleet, parking equipment, coordinated communications system equipment, fire
equipment, police equipment, and recreation equipment.
• Retiree Insurance Fund – used to account for the cost of providing post-employment health care
benefits.
• Information Technology Fund - used to account for the cost of maintaining and replacing the City’s
computers, printers, copiers, and telecommunication services to other departments.
Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue
sources which are legally restricted to expenditures for specified purposes.
The City of Newport Beach Special Revenue Funds are as follows:
• State Gas Tax Fund - accounts for all State Gas Tax related revenues and expenditures, including
street repair, construction, and maintenance. State law requires that these funds be used exclusively
for maintenance of the street and highway system.
• SB1 Gas Tax Road Maintenance and Rehabilitation Account (RMRA) Fund - accounts for all
Road Maintenance and Rehabilitation Account related revenues and expenditures. State law requires
that these funds be used exclusively for the transportation system. RMRA revenues are from fuel
and vehicle registration taxes imposed by the state’s Road Repair and Accountability Act of 2017.
• Measure M Fund - used to account for the revenues and expenditures of funds received
from the Orange County Combined Transportation Authority. Expenditures from this
fund are used exclusively for transportation related purposes.
• Asset Forfeiture Fund - established to account for all revenues resulting from the seizure of assets
in conjunction with criminal cases (primarily drug trafficking). It is the City’s policy that all such funds
shall be used for enhancement of law enforcement programs.
City of Newport Beach • Adopted Budget FY 2025-2620
• Circulation and Transportation Fund - used to account for fair share revenues collected from
developers and restricted for capital improvement projects meeting the circulation element of the
City’s General Plan.
• Building Excise Tax Fund - used to account for revenues received from builders or developers on
building or remodeling projects within the City. Expenditures from this fund are used exclusively for
public safety, libraries, parks, beaches, or recreational activities.
• Community Development Block Grant Fund - used to account for revenues and expenditures
relating to the City’s Community Development Block Grant program. These funds are received from
the Federal Department of Housing and Urban Development and must be expended exclusively on
programs for low- or moderate-income individuals/families.
• Air Quality Management District Fund – used to account for revenues received from the South
Coast Air Quality Management District restricted for the use of reducing air pollution.
• Environmental Liability Fund - used to account for solid waste fees restricted for mitigation of
future environmental liability relating to the handling of solid waste.
• Supplemental Law Enforcement Services Fund (SLESF) - used to account for revenues received
from the county to be used exclusively for front line law enforcement services.
• Contributions Fund - used to account for revenues received from other government agencies or
private developers and expended for specific streets, highway, construction, or water quality projects.
• Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programming as
a mitigation effort by the California Coastal Commission.
• Oceanfront Encroachment Fund – restricted for ocean front restoration and improvement and
maintenance to enhance public access and use of ocean beaches as restricted by the Local Coastal
Program.
• PEG Fees Fund – used to account for cable franchise fees received from cable providers for support
of Public, Education, and Government access programming only.
• Restricted Programs Fund – used to account for revenues received that are restricted for affordable
housing, public arts and culture, parking improvements, and disability access training.
• Park Fees Fund – used to account for park in lieu fees collected in conjunction with residential
development and can only be used for specific acquisition, development, or improvement of public
parks and recreational facilities.
Other Capital Projects Funds - Capital Projects Funds are used to account for resources used for the
acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds.
The City of Newport Beach Capital Projects Funds are as follows:
• Assessment District Fund - used to account for the receipt and expenditure of funds
received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects.
City of Newport Beach • Adopted Budget FY 2025-26 21
• Civic Center and Park Fund – used to account for the design and construction of a new Civic Center Complex. In prior years, this fund was called City Hall Improvement Funds.
• Police Facility Fund – used to account for the purchase, design, and construction of a new police
station.
• Fire Station Fund - used to account for the design and construction of new fire stations.
• Facilities Maintenance Fund - used to account for revenues and expenditures associated with the
maintenance of existing facilities.
• Strategic Planning Fund - used to account for expenditures for study and concept development
needed to further refine the Facilities Financing Planning Program. It includes developing both interim
and long-term use plans for the old City Hall site on Newport Boulevard.
• Miscellaneous Facilities Fund - used to account for expenditures for small scale facility rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program.
• Parks and Community Centers Fund - used to account for expenditures for park and community
center rehabilitation, expansion and/or replacement in accordance with the Facilities Financing
Planning Program.
• Newport Uptown Undergrounding Fund - used to account for the receipt and expenditures related
to the development within the Uptown Newport Planned Community Development Plan.
• Balboa Village Parking Management District Fund - used to account for revenues and expenditures associated with parking management improvements in Balboa Village.
• Neighborhood Enhancement Fund - used to account for projects that will enhance neighborhood
aesthetics and functionality.
• Unrestricted Capital Improvements Fund - used to separately account for General Fund capital
improvement projects.
• Park Maintenance Fund - used to account for revenues and expenditures associated with the
maintenance of existing parks.
Other Permanent Funds - Permanent Funds are used to report resources that are legally restricted for the
extent that only earnings, not principal, may be used for purposes that support the reporting government’s
programs.
The City of Newport Beach Permanent Funds are as follows:
• Bay Dredging Fund - used to account for the receipt of permanent endowments intended to fund
the ongoing cost of maintaining and dredging of the Upper Newport Bay.
• Ackerman Fund - used to account for the receipt of permanent endowments intended as follows:
75% of the fund’s investment proceeds will be used for the purchase of high-tech library equipment while the remaining 25% will be used for scholarships for needy students.
City of Newport Beach • Adopted Budget FY 2025-2622
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City of Newport Beach • Adopted Budget FY 2025-26 23
Development of the FY 2025-26 Budget
Pursuant to Section 1102 of the Newport Beach City Charter and City Council Policy F-3 – Budget
Adoption and Administration, the proposed CIP and operating budget for the 2025-26 fiscal year
was first submitted to the City Council and made available to the public on May 1, 2025. Per City Council Resolution No. 2018-71, the Finance Committee is responsible for reviewing and
recommending approval of the operating portion of the City Manager’s proposed budget to the
City Council. The Finance Committee reviewed in detail the budget and operations of select
City departments in advance of its consideration of the FY 2025-26 budget and held multiple
meetings to discuss the budget in advance of the joint Study Session with the City Council.
The Finance Committee reviewed the funded status of the City’s pension plan based on the latest
California Public Employees’ Retirement System (CalPERS) actuarial valuation and considered
pension funding recommendations for FY 2025-26 on November 14, 2024, as well as the City’s Long-
Range Financial Forecast update on January 23, 2025. On March 13, 2025, the committee reviewed
the Facilities Financial Plan and Harbor and Beaches Master Plan, and the revenue assumptions used to develop the FY 2025-26 operating budget. On April 10, 2025, the committee reviewed the
proposed operating budget and reviewed the operating budget detail found in the preliminary
budget document on May 8, 2025. This robust review process, and numerous opportunities to
receive public input on the proposed budget, help to ensure that the draft budget presented
to the City Council is fiscally sound and adequately detailed.
Following the joint Study Session of the City Council and the Finance Committee on May 27, 2025,
the Finance Committee met on May 29, 2025, to finalize its recommendations to the City Council
regarding the proposed FY 2025-26 budget. A motion was made to recommend the City Manager’s
proposed FY 2025-26 budget to the City Council for approval as presented, including
proposed budget revisions. The motion was carried out unanimously with a yes vote from all present members of the Finance Committee.
Policy and Legislative Priorities
The City’s adopted legislative platform identifies key priorities such as aviation, housing and
land use regulations, fiscal stability, labor relations, transportation, environmental quality, water
supply and utilities, coastal resources and the coastal zone, public safety, and homelessness.
Economic Factors
The City’s assessed property values continue to increase, providing a strong revenue base for
the City. Inflationary pressures have caused concern in the broader economy and financial markets,
and sales tax revenue has declined compared to prior years. The growth seen after the emergence
from the pandemic has slowed primarily due to the decline in auto sales, which is the City of Newport Beach’s largest sales tax category. Transient Occupancy Tax from hotels continues to grow,
while revenue growth from short term rentals has slowed. The strength of the City’s property tax
revenues provides stability that make it well-positioned to withstand the impacts of
a potential recession and maintain long-term fiscal sustainability.
Budget Overview
The operating budget totals $463.9 million and the capital budget totals $68.9 million in FY 2025-26, fora total of $532.7 million. Capital spending of $336.9 million is anticipated over the six years covered by the CIP,
subject to change with each future annual budget process. The annual budget serves as the foundation for
financial planning and control and allows the City Council to prioritize expenditures in alignment with
community values.
City of Newport Beach • Adopted Budget FY 2025-2624
The budget as submitted includes:
●A stable local revenue base with projected FY 2025-26 property tax revenues growing
at an estimated 4.8% over the prior year due to the Proposition 13 inflationary adjustment,
changes in ownership, and new construction.
●A healthy level of reserves that include a General Fund contingency reserve of approximately
$68 million, which is equal to 25% of the City’s General Fund operating budget.
●Continuation of an aggressive pension payment plan with a level dollar payment of $40 million
and the intent to allocate an additional $5 million from the FY 2025-26 remaining surplus of
revenues over expenditures, which based on the most recent reported projections will
see the City’s unfunded pension liability eliminated in Fiscal Year 2032-2033.
The FY 2025-26 budget as adopted includes 782 full-time positions, an increase of 7 from the prior
year revised total. Of these, 4 represent conversions from existing part-time positions. Part-time
positions decrease by 1.04 full-time equivalent (FTEs) positions, for a total of 145.45 part-time FTEs.
Fiscal Year 2025-26 Budget Priorities and Enhancements
Based on community input and guidance from the City Council at the February 1 Planning
Session, the Fiscal Year 2025-26 Budget focuses on the following programs and capital priorities:
●Continued implementation of the pension paydown strategy, with the goal of eliminating
the unfunded pension liability by 2033.
●Increased investment in several master plans—including the Pavement Management Plan,
Facilities Financing Plan, Facilities Maintenance Master Plan, Harbor and Beaches Master
Plan, and Park Maintenance Master Plan—as recommended at the Planning Session.
The FY 2025–26 Adopted Budget maintains existing service levels and incorporates a series of
recommended additions. The budget provides both enhancements to existing programs and the
introduction of new initiatives that align with the City Council’s established budget priorities. These
enhancements include staffing adjustments within the Community Development, Information
Technology, Finance, Fire, Harbor, Public Works, Recreation, and Utilities Departments. Additional
major enhancements include funding for prosecutorial contract services in the City Attorney’s
Office, increased fire station maintenance for the Fire Department, continued support for the three-
year sculpture exhibition program, expanded park hazard mitigation efforts within the Public
Works Department, and funding for sewer video inspection services in the Utilities Department.
City of Newport Beach • Adopted Budget FY 2025-26 25
Below is a table summary of program enhancements included in the adopted budget.
Fund Name Department Description Budget Increase
Uninsured Claims / General
Fund City Attorney’s Office Prosecutorial Services 130,000
General Fund Community Development New Vehicle 30,500
General Fund Fire Fire Station Maintenance Account
Consolidation and Increase 82,300
General Fund Fire ISF Equipment ContributionIncreases 50,000
Tidelands / General Fund Harbor Additional (Used) Patrol Vessel 20,000
Tidelands / General Fund Harbor Increase Training and Travel Budgets 13,000
General Fund Human Resources Increase Recruitment and Physical
Budgets 75,000
General Fund Human Resources Increase Wellness Program and Benefits Budgets 10,000
General Fund Library Cultural Arts Division Funding for 3-Year Sculpture Exhibition Period 79,080
General Fund Police Increased Flock ALPR Data Storage 21,900
General Fund Police Tactical Emergency Medical Services
(TEMS) Program 5,000
General Fund Police Wildlife Care Expenses 27,600
General Fund Police LEADS Online Database 15,561
General Fund Police Vehicle Washing Expenses 35,262
General Fund Public Works Facilities Maintenance 125,000
General Fund Public Works Budget Increase for Parks Hazard and
Mitigation Account 250,000
General Fund Public Works Budget Increase for Contract Inspector
Needs 150,000
General Fund Public Works Additional Equipment Operations
Budget 75,000
General Fund Recreation & Senior
Services North Star Beach Summer Restrooms 18,000
Wastewater Fund Utilities Sewer Video Inspection Services -
Contract/SSMP 166,375
General Fund Various Personnel Changes 857,651
Grand Total 2,237,229
City of Newport Beach • Adopted Budget FY 2025-2626
Staffing Changes
In FY 2025-26, net staffing changes will result in an increase of 7 full-time positions for a total of 782 full-
time authorized positions and a decrease of 1.04 full-time equivalent part-time positions, for an authorized
part-time total of approximately 145.45 full-time equivalent positions.Staffing changes are
summarized in the following table. FULL-TIME PART-TIME TOTAL
2024-25 REVISED BUDGET AUTHORIZED POSITIONS 775.00 146.49 921.49
2025-26 ADOPTED POSITION CHANGES
COMMUNITY DEVELOPMENT
Increase Full Time Senior Management Analyst 1.00 - 1.00
Decrease Full Time Management Analyst (1.00) - (1.00)
Increase Full Time Principal Planner 1.00 - 1.00
Decrease Full Time Senior Planner (1.00) - (1.00)
Increase Full Time Associate Planner 1.00 - 1.00
Decrease Full Time Assistant Planner (1.00) - (1.00)
Increase Full Time Management Analyst 1.00 - 1.00
INFORMATION TECHNOLOGY
Increase Full Time IT Engineer - Cybersecurity 1.00 - 1.00
Increase Full Time GIS Coordinator 1.00 - 1.00
Decrase Full Time Senior IT Analyst (1.00) - (1.00)
FINANCE
Increase Full Time Senior Management Analyst 1.00 - 1.00
Decrease Full Time Management Analyst (1.00) - (1.00)
Increase Full Time Senior Buyer 1.00 - 1.00
Decrease Full Time Buyer (1.00) - (1.00)
Increase Part Time Senior Fiscal Clerk - 0.10 0.10
FIRE
Increase Full Time Administrative Services Division Chief 1.00 - 1.00
Decrease Full Time Training Battalion Chief (1.00) - (1.00)
Increase Full Time Lifeguard Officer 3.00 - 3.00
Decrease Part Time Lifeguard Officer - (2.25) (2.25)
Decrease Full Time Senior Fiscal Clerk (1.00) - (1.00)
Increase Full Time Fiscal Specialist 1.00 - 1.00
HARBOR
Increase Part Time Management Analyst - 0.50 0.50
Decrease Part Time Administrative Assistant - (0.50) (0.50)
Increase Part-Time Code Enforcement Officer I - 1.00 1.00
Increase Part-Time Code Enforcement Officer II - 0.60 0.60
Decrease Part-Time Code Enforcement Trainee - (1.60) (1.60)
Decrease Full Time Harbor Services Worker (1.00) - (1.00)
Increase Full Time Harbor Safety Officer 1.00 - 1.00
Decrease Part-Time Harbor Services Worker - (1.70) (1.70)
Increase Part-Time Harbor Safety Officer - 1.70 1.70
Decrease Full Time Harbor Services Worker, Lead (5.00) - (5.00)
Increase Full Time Harbor Safety Officer, Lead 5.00 - 5.00
Decrease Part-Time Harbor Services Worker, Lead - (0.49) (0.49)
Increase Part-Time Harbor Safety Officer, Lead - 0.49 0.49
LIBRARY
Increase Part Time Library Clerk II - 0.48 0.48
Increase Part Time Library Clerk II - 0.48 0.48
City of Newport Beach • Adopted Budget FY 2025-26 27
LIBRARY (Continued) FULL-TIME PART-TIME TOTAL
Decrease Full Time Facilities Maintenance Technician (Transfer to PW) (1.00) - (1.00)
PUBLIC WORKS
Increase Full Time Public Works Crew Chief 1.00 - 1.00
Increase Full Time Facilities Maintenance Technician 1.00 - 1.00
Decrease Full Time Maintenance Worker (1.00) - (1.00)
Increase Full Time Facilities Maintenance Technician (Transfer from Library) 1.00 - 1.00
Increase Full Time Facilities Maintenance Technician (Transfer from RSS) 1.00 - 1.00
Increase Part Time Facilities Maintenance Worker II (Transfer from RSS) - 0.45 0.45
Increase Part Time Facilities Maintenance Worker II - 0.30 0.30
Increase Part Time Maintenance Worker - 6.75 6.75
Decrease Part Time Maintenance Aide - (6.75) (6.75)
Increase Full Time Management Analyst (Sustainability Coordinator) 1.00 - 1.00
Decrease Full Time Water Quality Coordinator (1.00) - (1.00)
Increase Full Time Maintenance Operator 1.00 - 1.00
Decrease Full Time Equipment Operator I (1.00) - (1.00)
Increase Full Time Senior Maintenance Operator 8.00 - 8.00
Decrease Full Time Equipment Operator II (8.00) - (8.00)
Increase Full Time Maintenance Worker 7.00 - 7.00
Decrease Full Time Maintenance Worker I (7.00) - (7.00)
Increase Full Time Concrete Finisher 1.00 - 1.00
Decrease Full Time Maintenance Worker I (1.00) - (1.00)
Increase Full Time Maintenance Operator 6.00 - 6.00
Decrease Full Time Maintenance Worker II (6.00) - (6.00)
Increase Full Time Public Works Crew Chief 1.00 - 1.00
Decrease Full Time Senior Maintenance Operator (1.00) - (1.00)
Increase Full Time Management Analyst 1.00 - 1.00
Decrease Full Time Assistant Management Analyst (1.00) - (1.00)
RECREATION & SENIOR SERVICES
Increase Full Time Code Enforcement Officer I 1.00 - 1.00
Increase Part Time Code Enforcement Officer I 1.75 1.75
Increase Full Time Recreation Supervisor 1.00 - 1.00
Decrease Part Time Park Patrol Officer - (2.15) (2.15)
Decrease Full Time Park Patrol Officer (1.00) - (1.00)
Decrease Full Time Lead Park Patrol Officer (1.00) - (1.00)
Increase Part Time Senior Recreation Leader - 0.50 0.50
Increase Part Time Assistant Recreation Coordinator - 0.75 0.75
Decrease Full Time Facilities Maintenance Technician (Transfer to PW) (1.00) - (1.00)
Decrease Part Time Facilities Maintenance Worker II (Transfer to PW) - (0.45) (0.45)
UTILITIES FULL-TIME PART-TIME TOTAL
Increase Full Time Senior Utilities Specialist 3.00 - 3.00
Decrease Full Time Equipment Operator II (3.00) - (3.00)
Increase Full Time Utilities Specialist 1.00
Decrease Full Time Maintenance Worker I (1.00)
Increase Full Time Management Analyst 1.00 - 1.00
Decrease Part Time Department Assistant - (1.00) (1.00)
FY 26 ADOPTED POSITIONS 7.00 (1.04) 5.96
Total Positions 782.00 145.45 927.45
City of Newport Beach • Adopted Budget FY 2025-2628
Proposed Budget Revisions
It is common for changes to be made after the initial proposed budget documents are distributed in
May. The proposed revisions are referred to as “Proposed Budget Revisions” and represent revisions to
either the operating or the capital budgets. The City Council, upon adoption of the proposed FY 2025-
26 budget resolution and approval of the Proposed Budget Revisions, authorized the total proposed
budget appropriations for fiscal year 2025-26. These proposed budget revisions included an increase
for Police overtime for additional enforcement at Corona del Mar State Beach during peak season,
increases in the Police tow related fees for tow operator reimbursements, Council approved updates to
theNewport Beach Fire Association (NBFA) and Association of Newport Beach Ocean Lifeguards
(ANBOL) MOUs, additional funding for the Junior Lifeguard video production services, expansion
of the Police Department’s Mounted Unit program, and additional funding for the Fire Department’s
on-call health screening services.
General Fund Budget Overview
The General Fund is the key operating fund within the City’s budget. The General Fund accounts
for discretionary revenues and expenditures, while all other funds are used to account for
enterprise activities, internal service activity, major capital improvement projects, and special
revenue sources that are restricted for specific purposes. The General Fund budget is balanced
and includes total sources of $333.7 million, which include operating revenues and interfund
transfers in. Total uses of $321.5 million include operating expenditures and interfund transfers out.
As illustrated in the following table, appropriations for operating expenditures are balanced in relation
to projected revenue sources, and one-time revenue sources and reserves have not been utilized to
balance the budget. The budget as adopted results in a structural budget surplus of $12.2 million, which
means that the surplus is not the result of one-time revenues and is available for additional ongoing
expenditures as the City Council determines.
Category FY 2025 - 26 Adopted
OPERATING RESOURCES:
Operating Revenues 311,715,235
Transfers In from Other Funds 20,742,162
Repayment of Advances 1,250,000
TOTAL OPERATING RESOURCES 333,707,397
OPERATING USES:
Operating Expenditures 278,269,487
Transfers Out 43,229,083
TOTAL OPERATING USES 321,498,570
NET OPERATING SURPLUS 12,208,828
City of Newport Beach • Adopted Budget FY 2025-26 29
Revenues
Pursuant to City Council policy, the City of Newport Beach takes a conservative approach to forecasting
revenues, often assuming only modest growth. Because the City has a wide range of revenue sources, it
uses various methods to estimate revenues when preparing the budget. At the departmental level, historical trends are analyzed to determine applicable growth factors, which may be influenced by internal projects
such as rate studies, as well as broader economic activity. In addition, a consultant provides insights on
sales tax trends and economic drivers to help forecast sales tax revenues. This fiscal conservatism has
created a stable financial base that enables the City to maintain a high level of services, even during
economic downturns.
The following pages provide an overview of the major sources of revenue, focusing on short-term trends
and forecasts.
Property Tax – Property taxes are the City’s single largest General Fund revenue source and represent
approximately 48% of all General Fund revenues. As Newport Beach has limited supply of costal property
and provides unique access to Newport Bay, the community has developed into affluent residential neighborhoods and high-end commercial districts. The consistent demand for property has allowed the City
to continue to expect long-term growth trends. The City relies on projections from a consultant for property
tax estimates that are built into the budget. These estimates take into consideration new construction,
changes to assessed property parcels, and Proposition 13 inflation adjustments.
Secured Property Taxes comprise approximately 85% of the General Fund’s property tax base. These taxes are determined by assessed property values, which are adjusted when there is a change of ownership or
new construction. The second largest share of property tax revenue is “Property Tax in Lieu of Vehicle
License Fee (VLF)”, which was established in 2005 as part of the State’s initiative to swap different sources
of revenue to help fund schools. Instead of receiving Motor Vehicle License Fee revenue, cities receive
property tax “in-lieu of VLF.”
The median price of a detached single family residential home in Newport Beach was $3,975,000 for
calendar year 2024. In 2024, Newport Beach recorded 651 detached single-family home sales, down about
54% from the 2021 peak of 1,414.
Note: Data reflected on graph is for Detached Single Family Residential Full Value Sales
City of Newport Beach • Adopted Budget FY 2025-2630
Sales Tax – Sales tax revenue is the City’s second largest General Fund revenue and represents
approximately 14.2% of General Fund revenues. The City is heavily impacted by tourism and is known for
its beaches, boating, and upscale lifestyle. The City’s sales tax base is largely generated from three industry
categories: Restaurants and Hotels, Autos and Transportation, and General Consumer Goods.
The City largely relies on projections provided by a consulting firm that analyzes industry trends
to support its sales tax revenue forecasts. The pie chart below reflects data from the fourth
quarter of calendar year 2024 and shows the relative percentage that each major industry group
contributes to the City’s total sales tax base, based on sales tax received during the quarter:
Figure 1: Sales Tax by Major Industry Group
The City’s top 25 sales tax producers for calendar year 2024 are listed below in alphabetical order:
Top 25 Sales Tax Producers in Newport Beach 2024
Apple Hyde Park Jewelers Pavilions
Balboa Bay Club & Resort Jaguar Land Rover Newport Beach Resort at Pelican Hill
Bandera Javier’s Sterling BMW
Chevron Jazz Semiconductor Sun Country Marine
Corporate Business Interiors Mercedes Benz Vehicle Trust Tangram Studio
Ferrari of Newport Beach Neiman Marcus Tesla
Financial Services Vehicle Trust Newport Lexus Vea Newport Beach
A Marriot Resort & SpaFletcher Jones Mercedes Benz Nordstrom
Glidewell Laboratories OC Chief Auto Table 1: Top 25 Sales Tax Producers in Newport Beach 2024
City of Newport Beach • Adopted Budget FY 2025-26 31
Transient Occupancy Tax – Transient Occupancy Tax (TOT) is the City’s third largest funding source for
the General Fund and makes up more than 10% of General Fund revenues. Transient occupancy taxpayers
are distinguished into two broad category types: commercial and residential. The commercial category is
composed of roughly 21 hotels and resorts. The residential category is composed of approximately 1,550
vacation rentals. Staff projects TOT revenues based on historical trends, occupancy levels, and room rates
of hotels within Newport Beach on a monthly basis.
Gross TOT revenue from short-term residential stays is forecasted to increase by $185,074 (2%) from the
prior year’s revised budget in the upcoming year, while TOT revenue from hotels and resorts is forecasted
to increase by $928,847 (3%). Figure 2 illustrates how gross hotel and residential TOT have trended
since FY 2018-19.
Licenses Permits – This category includes revenue items such as dog licenses, various permits (building,
electrical, plumbing, etc.), and other related fee-based activities. The largest source of revenue in this
category is from Building Permits, accounting for approximately 65% of the category’s revenues, forecasted
to be approximately $5.6 million in the upcoming fiscal year. Each department forecast expected revenues
for licenses and permits based on observed trends within the department.
Intergovernmental Revenues – This category reflects funding received from federal, state, and local
governments, such as grants, shared taxes, or reimbursement for costs incurred for support of certain
functions. The largest source of revenue in this category is from the OC Public Safety Augmentation
Fund, accounting for approximately 40% of the category’s General Fund revenues, which are forecast to
be approximately $3.5 million in the upcoming fiscal year. When available, intergovernmental revenues
are budgeted for from formula allocation estimates or known grant awards. If revenue is expected
but the figure is not yet known, the prior year’s original budget may be used as a base.
Other Taxes – This consists of Business License taxes, Marine Charter taxes, and Franchise fees.
Business License taxes are forecasted to be approximately $4.8 million, approximately 47% of the
category’s General Fund revenues, in the upcoming fiscal year. Revenues for other taxes are
estimated through collaboration with departments.
Figure 2: Gross Hotel vs Residential TOT
City of Newport Beach • Adopted Budget FY 2025-2632
Miscellaneous Revenues – This category reflects miscellaneous revenues that are not otherwise classified
under other revenue categories such as sales of maps and publications, private refunds and rebates, etc.
Miscellaneous revenues are estimated through collaboration with departments and trend analysis.
Service Fees & Charges – Service Fees & Charges revenues support governmental goods and
services. These service fees and charges consider factors such as the impact of inflation, cost increases,
and competitiveness of current rates. This category includes revenues from various fee-based classes,
administrative services, permits, etc. The City conducts Cost of Service studies for fees in each department
on a rotational basis every three to five years to determine appropriate cost recovery levels and to remain
equitable. For forecasting the budget, anticipated volume of service is considered in most instances. This
category is forecasted to be approximately $26.5 million in the upcoming fiscal year, roughly 8% of all
General Fund revenues.
Fines & Penalties – This category includes revenues such as administrative citation fines, motor vehicle
fines, library fines, etc. Estimates for this revenue category are determined through trend analysis at the
departmental level. The largest revenue source under this funding category comes from Regular Parking
Fines, which is forecasted to be approximately $4.05 million.
Investment Earnings – This category consists of investment income and changes in the fair value of
investments. Investment earnings are forecasted using a combination of factors, including prevailing market
conditions, projected cash and investment balances, and historical performance trends.
Property Income – The City owns and/or holds trust in a variety of real property assets including streets,
parks, beaches, public buildings, and service facilities. It also owns and operates a yacht basin, mobile
home park, luxury residential developments, and other income properties. Property income includes
various revenue sources such as parking revenue, lease revenue, slip rentals, and facility fees. Estimates
are developed in coordination with departments and are informed by historical trends. This category is
forecasted to bring in revenues of $18.5 million in the FY 2025-26, projected to account for 5.6% of all
General Fund revenues.
Donations & Contributions – This category accounts for donations and contributions made to the City
from organizations such as: Friends of Oasis, HOAG Homeless Taskforce, Bayview Landing, etc. for various
initiatives. The City does not budget for donations and contributions when developing the budget unless a
formal commitment by an agency or individual has been made.
Non-Operating Source – This category accounts for revenues from items such as the sale of property,
special lighting districts, and the sale of scrap materials.
Transfers – This category accounts for various transfers into the General Fund from other funds such
as the Capital Improvement Program (CIP) Fund, the Tide & Submerged Lands Fund, and the Facilities
Financing Planning Fund. It is projected that there will be approximately $20.7 million in transfers into the
General Fund in FY 2025-26.
City of Newport Beach • Adopted Budget FY 2025-26 33
General Fund Expenditures
The total General Fund operating expenditure amounts to $321.5 million ($278 million without transfers).
This represents a $10.2 million, or 3.3%, increase from the Fiscal Year 2024-25 adopted budget,
which is made up of several increases and decreases to expenditures outlined in the table below.
Change from FY 2025/26 Adopted Budget Amount % Change
Proposed Budget Revisions 3,097,902 1.0%
Decrease in Internal Service Charges (OPEB)(1,719,401)-0.6%
GF Program Enhancements 1,533,106 0.5%
CPI Increases to M&O Budgets 2,588,682 0.8%
Other Routine Personnel (COLA, PERS rate changes) 805,670 0.3%
New Activity to Transfers:
Transferred $20k for CASp from GF to Restricted Programs (20,000)-0.01%
Increase in Base Transfers (FFP and HBMP)5,638,755 1.8%
Decrease in Base Transfers (Tidelands & Submerged
Lands, Debt Service)(1,665,282)-0.5%
Removed One-Time FY25 Enhancements
Flock ALPR Ongoing Cost Decrease (19,500)-0.01%
Total Increase 10,239,932 3.3%
The majority of the proposed budget revisions included range from Police Department additional over-
time for Corona Del Mar during peak season to newly approved MOUs for the Newport Beach Fire Association (NBFA) and Association of Newport Beach Lifeguards (ANBOL). Additionally, the City’s other-
post employee benefits (OPEB) explicit subsidy is fully funded as of June 30, 2024, resulting in a reduction
of the City’s OPEB liability. Transfers from the General Fund to increase the base transfers for the Facilities
Financial Planning Fund (FFP) and Harbor Beaches and Master Plan Fund (HBMP) are
necessary in order to fund a series of planned capital improvement projects scheduled for the new fiscal year.
City of Newport Beach • Adopted Budget FY 2025-2634
General Fund
Fund Balance Increase / Decrease: 682%
Impact: The City’s General Fund is used to account for fiscal resources which are dedicated to
governmental operations of the City, and not required to be accounted for in another fund. The increase
shown in the General Fund’s balance only reflects the spendable fund balance. The large increase
reflects the General Fund identifying additional revenues and sources and an increase in transfer from
the Tide and Submerged Land Funds based off the most recent cost allocation plan. As a matter of policy,
the City reserves 25% of the General Fund Operating Budget as contingency reserves. Contingency
Reserves are generally used for emergency or unforeseen situations but may be accessed by Council
for simple budget appropriation. The spendable fund balance is the fund balance less this contingency
reserve. After the adoption of the Fiscal Year 2025-26 Budget, Newport Beach City Council approved an
additional five million dollar discretionary payment towards the City’s Unfunded Accrued Liability (UAL),
effectively reducing the General Fund’s spendable balance increase to 0% over the previous year.
Tide and Submerged Land Fund(s)
Tide and Submerged Lands Operating FundFund Balance Increase / Decrease: -43%
Impact: The Tide and Submerged Lands Operating Fund is a special revenue fund used to account for
revenues and expenditures related to the operation of the City’s tidelands, including beaches
and marinas. Newly planned capital improvement projects in the Tide and Submerged
Lands Operating Fund are slightly lower than FY 2024-25. The reduction of new projects
in FY 2025-26 results in a decrease in fund balance and is not a cause for concern.
Tide and Submerged Lands Capital Fund
Fund Balance Increase / Decrease: 2%
Impact: Most of the increase to this Major Fund’s balance is due to anticipated increases in revenue
tied to mooring permits and slip rentals. The Capital Fund serves a dual purpose: to minimize the
peaks and valleys in General Fund support levels for associated Harbor projects and to allow for
funding of projects over time. This ensures the City has enough capital reserves to support long-
term plans for the replacement of aging physical infrastructure. These projects are planned uses of
the fund’s reserves based on the Harbor and Beaches Master Plan and are not a cause for concern.
Facilities Financial Planning Reserve Fund
Fund Balance Increase / Decrease: -15%
Impact: The Facilities Financial Planning Reserve Fund indicates a projected decline of 15% in its
fund balance. This Fund serves as a collective pool comprising various Capital Project Funds dedicated
to financing the acquisition and construction of essential capital facilities, aligned with the objectives of
the Facilities Financing Planning Program. In FY 2025-26, a series of capital improvement projects are
slated for implementation. These projects, integral to the continued development and enhancement
of infrastructure, are anticipated to exert considerable pressure on the Fund’s resources, significantly
contributing to its anticipated decrease in balance.
City of Newport Beach • Adopted Budget FY 2025-26 35
General Fund Long Range Financial Forecasting (LRFF)
Strategic planning begins with determining the City’s fiscal capacity based upon long-term financial
forecasts of recurring available revenues and future financial obligations. Prior to the adoption of
the annual budget, staff annually prepares a General Fund Long-Range Financial Forecast (LRFF) that evaluates known internal and external issues impacting the City’s financial condition.
The forecast projects a surplus balance (revenues net of expenditures) in each year over
the next 20 years. The LRFF is intended to help the City attain and maintain financial
sustainability; sufficient long-term information to guide financial decisions; and sufficient resources
to provide programs and services for the community. Furthermore, the result of the LRFF provides the Council with the ability to make strategic decisions each year that deploy resourcestoward the most
critical needs of our citizens and align with strategic goals.
The LRFF is intended to help the City achieve the following goals:
●The City can attain and maintain financial sustainability;
●The City has sufficient long-term information to guide financial decisions;
●The City has sufficient resources to provide programs and services for the stakeholders;
●Identify potential risks to on-going operations in the long-term financial planning process and communicate these risks on an annual basis;
●Establish mechanisms to identify early warning indicators; and
●Identify changes in expenditures or revenue structures needed to deliver services or to meet the
goals adopted by the City Council.
Major AssumptionsThe FY2024-25 adopted budget, stripped of one-time items, was used as a base budget from the which forward
growth assumptions were launched. To refine the projections for the near-term years, the methodology for
the base from which growth assumptions for certain revenues and expenditures were launched was updated
to reflect the Fiscal Year 2024-25 revised budget as well as the latest actual receipts and data available.
City of Newport Beach • Adopted Budget FY 2025-2636
The City is projected to be in a financially sound position over the next 20-year period and is in
a strong financial position with its revenue base and reserves. Any short-term deficits that may
arise as a result of an economic downturn or other unforeseen event likely will be absorbed
without long-term reliance on the Contingency Reserve – no structural deficit is apparent.
Facilities Financial Plan (FFP) and Harbor and Beaches Master Plan (HBMP)
The Facilities Financial Plan (FFP) and Harbor & Beaches Master Plan (HBMP) are long-term planning
tools that are used to analyze the means of financing, timing of expected cash flows and funding
requirements associated with the projects that are prioritized based on need, priorities, and community
goals. The FFP and HBMP models are updated on a yearly basis through collaboration with Public
Works to assess changes in project cost estimates, future value escalators, and private contributions
to determine a net proposed cost of the project and their impact on various funds through future years.
The FFP and HBMP planning dashboards reflect a five-year outlook while the entire model captures
remaining projects beyond the first five years. The model presents a complete summary of projects and
includes estimates and timeframes. Since there is considerable variability in the cost estimates and
timing in which the projects in the other years of both plans may be completed, the models are primarily
focused on the fiscal impact of the nearer-term projects that are projected to occur in the next five-years.
Facilities Financial Plan (FFP)
In addition to the annual Capital Improvement Program (CIP), and in accordance with the Council
Policy F-28 – Facilities Financial Planning Program, the City has established a long-term plan for
major renovation or replacement of City facilities that have reached the end of their useful life, as well
as for the addition of new facilities. The emphasis is on structures and adjacent grounds, rather than
transportation, environmental, or other projects funded either in whole or in part by the General Fund via
the routine CIP. The FFP includes updates to the project list and corresponding project costs to reflect
inflation-indexed unit costs. The FFP plans for new construction which will require significant
funding, typically over $1 million and often requires saving up for many years to fund. The plan
funding comes from new development fees and the annual General Fund contribution, which is
set at 3% of total General Fund Revenues. Currently, the City maintains over 90 buildings and
facilities. The FY24-25 update of the FFP showed that the current funding level is sufficient to
cover estimated costs of planned projects.
Harbor and Beaches Master Plan (HBMP)
The Harbor and Beaches Master Plan (HBMP) plans for new construction, major reconstruction/
replacement of city harbor and ocean structures, dredging, significant beach care, and maintenance efforts.
The HBMP is funded from two sources – a portion of Tidelands revenues and an annual transfer from
the General Fund. Funds from incremental revenue increases are designated to finance critical in-Harbor
capital improvements, like sea wall repair, dredging, and piers.
City of Newport Beach • Adopted Budget FY 2025-26 37
Capital Improvement Program
The Capital Improvement Program (CIP) serves as a plan for public improvements, special projects, on-going
maintenance programs, and the implementation of the City’s Master Plans. The CIP projects and programs
address the City’s needs relating to the acquisition, expansion and rehabilitations of long-lived facilities and
systems. Projects are programmed by long-range master plans and directed by City Council priorities and
community input. The CIP details improvements and major maintenance on arterial highways, local streets, and alleys; storm drain and water quality improvements; harbor, pier, and beach improvements; park and
facility improvements; water and wastewater system improvements; transportation safety, reliability, and
traffic signal improvements; and planning programs and studies.
The CIP budget is a living document that continues to evolve throughout the budgeting process to effectively and efficiently meet the service needs of the City, comply with statutory requirements, and appropriately
maintain agency assets. The proposed CIP is developed following the City’s stated budget principles:
●Keep the community safe;
●Provide a quality combination of services that Newport Beach residents expect in a cost-effective manner;
●Keep Newport Beach looking great;
●Maintain a fiscally stable and sustainable city government;
●Provide government transparency to the citizenry.
The CIP document displays projects organized by primary function or benefit into one of the following
categories: Facilities; Streets and Drainage; Transportation; Water Quality and Environmental; Parks,
Harbors and Beaches; Water; Wastewater; and Miscellaneous. Specific project plans and ongoing costs for
the CIP are discussed in more detail in the CIP budget volume.
Our project delivery team of engineers, inspectors, support staff and consultants are tasked with managing
complex workloads, maintaining established schedules, budgets, and high-quality standards at the best
possible value. This proposed CIP is a key foundational document for the City that responds to the needs and
desires of our citizens for a well-maintained, attractive, and safe community, while maintaining functionality,
effective fiscal and property stewardship, and value.
City of Newport Beach • Adopted Budget FY 2025-2638
Bond Ratings
The City of Newport Beach primarily uses debt to fund capital and infrastructure improvements. The City has issued debt for the construction of the Civic Center Complex and the construction of Fire Station No. 2.
The solid financial position of the City and enforcement of current financial management practices have
allowed the City to obtain favorable bond ratings and secure low interest rates. The rating agencies Fitch,
Moody’s, and Standard & Poor’s have all assigned the City the highest quality credit rating of AAA. Fitch reaffirmed their AAA ratings in 2024.
Debt
The City of Newport Beach currently has the following outstanding debt issuances:
2010 Civic Center COP Series B
In Fiscal Year 2010-11, the City issued $106,575,000 of Series 2010B (Federally Taxable Direct Pay Build
America Bonds) Certificate of Participation to provide additional financing for the City’s Civic Center Project.
Proceeds of the Certificates were also applied to pay certain costs of issuance incurred in connection with the Certificates. The lease payments made by the City are held by a trustee who makes semi-annual
payments on the Certificates of Participation. The lease payments began January 1, 2011, and are in amounts
sufficient to cover the payment of principal and interest of the Certificates. Interest on the Certificates is
payable semiannually on January 1 and July 1 of each year.
The 2010B Certificates interest rates range from 4.45% to 7.17%. The City has designated the Series
2010B Certificates as “Build America Bonds” (BABs) under the provisions of the American Recovery and
Reinvestment Act of 2009. Thus, the City receives refundable credits from the United States Treasury on
the interest paid on the 2010B Certificates. As of June 30, 2024, the City has received $31,524,132 of BABs
Subsidy from the United States Treasury and expects to receive subsidy equal to about 33% on future interest payable on the 2010B Certificates. Principal payments are payable annually on July 1 of each year.
The outstanding balance as of June 30, 2024, was $87,800,000. Annual installments of
$3,510,000 to $7,245,000 are due 2025 through 2041.
2020 Fire Station 2 COP Series A
In Fiscal Year 2020-21, the City issued $7,860,000 of Series 2020A Certificates of Participation.
The 2020A Certificates were issued to finance the acquisition, improvement, and equipping of Fire Station No. 2. The proceeds of the Certificates also were applied to pay certain costs of issuance incurred in
connection with the Certificates. The lease payments made by the City are held by a trustee who makes
semi-annual payments on the Certificates of Participation. The lease payments began June 15, 2021,
and are in amounts sufficient to cover the payment of principal and interest of the Certificates. Interest
on the Certificates is payable semiannually on January 1st and July 1st of each year. The 2020A Certificates’ interest rate is 4.00%. Principal payments are payable annually on July 1st of each year.
The outstanding balance as of June 30, 2024, was $5,725,000. The use of the following assets
has been pledged as security for the outstanding balance: Fire Station 5 and Fire Station 7.
City of Newport Beach • Adopted Budget FY 2025-26 39
Fiscal Year
2015 2016 2017 2018
Assessed Valuation: 44,752,056,903 47,388,470,098 50,341,686,565 53,780,216,020
Conversion Percentage:25%25%25%25%
Adjusted Assessed Valuation: 11,188,014,226 11,847,117,525 12,585,421,641 13,445,054,005
Debt Limit Percentage:15%15%15%15%
Debt Limit : 1,678,202,134 1,777,067,629 1,887,813,246 2,016,758,101
Total Net Debt Applicable to Limit:
General Obligation Bonds - - - -
Legal Debt Margin: 1,678,202,134 1,777,067,629 1,887,813,246 2,016,758,101
Total Debt Applicable to the Limit as a Percentage of Debt Limit:0%0%0%0%
Fiscal Year
2019 2020 2021 2022 2023 2024
57,701,161,781 60,744,806,554 69,689,666,681 66,579,730,598 71,329,756,011 75,930,033,156
25%25%25%25%25%25%
14,425,290,445 15,186,201,639 17,422,416,670 16,644,932,650 17,832,439,003 18,982,508,289
15%15%15%15%15%15%
2,163,793,567 2,277,930,246 2,613,362,501 2,496,739,897 2,674,865,850 2,847,376,243
- - - - - -
2,163,793,567 2,277,930,246 2,613,362,501 2,496,739,897 2,674,865,850 2,847,376,243
0%0%0%0%0%0%
City of Newport Beach
Legal Debt Margin Information
Last Ten Fiscal Years
Note: The State of California Government Code Section 43605 provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.
City of Newport Beach • Adopted Budget FY 2025-2640
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City of Newport Beach • Adopted Budget FY 2025-26 41
Financial Policies
The City of Newport Beach maintains, regularly reviews and revises a comprehensive set of Financial Policies
to govern the overall financial management of the City. These policies can be found at www.newportbeachca.
gov/policies.
• Statement of Investment Policy
• Reserve Policy
• Budget Adoption and Administration (Printed in full on the following pages)
• Revenue Measures
• General Fund Surplus Utilization
• Debt Management Policy
• Income and Other Property
• City Travel Policy Statement
• City Vehicle/Equipment Replacement Guidelines
• Civil Asset Forfeiture and Seizure Policy
• Custody and Disposal of Controlled Property
• Taxicab Regulations
• Distribution of Public Information in Municipal Services Statements and Business License Renewals
• Contract Procurement and Authority to Contract
• External Financial and Compliance Reporting, Disclosure & Annual Audits
• Grant Administration
• Policy and Procedures for Distribution of Tickets and Passes
• Facilities Financial Planning Program
Compliance With Financial Policies
The City of Newport Beach is in full compliance with all Financial Policies as described above. During the budget
season, the following actions ensure compliance with the Financial Policies included:
• Maintain a balanced budget
• Maintain appropriate reserve levels
• Estimate revenues conservatively
• Budget meets all bonded debt requirements
• Pension contributions towards Unfunded Accrued Liability (UAL)
City of Newport Beach • Adopted Budget FY 2025-2642
BUDGET ADOPTION AND ADMINISTRATION
PURPOSE
To establish the policy for the preparation, adoption, and administration of the City's Annual Budget.
POLICY
A. Budgeting Philosophy.
The City shall prepare and adopt an annual budget by June 30, of each year, as required by
Section 1104 of the City Charter. To the extent practicable, the budget shall be prepared to
generate a surplus in most years by conservatively estimating projected revenues and
liberally estimating projected expenses. Surpluses will be allocated by the City Council
pursuant to Policy F-5 or as otherwise determined by the City Council.
The City has a wide variety of obligations associated with its activities and shall establish
appropriate reserves for such obligations based upon the best available information at the
time each budget is prepared. The City Council shall direct and control the planned use of
reserves through the budget appropriation process. Appropriations for operating
expenditures shall generally be balanced with current revenue sources and absent
compelling, unexpected circumstances, will generally not rely on one-time revenue sources
or reserves. However, this constraint is not intended to limit the periodic use of financial
resources that were accumulated over time for a specific purpose or use of reserves
consistent with their intended purpose.
The City Council shall maintain a contingency reserve that shall be a "safety net" to address
exigent circumstances consistent with Council Policy F-2 section E. 1. This reserve will
generally not be used for other purposes. The contingency reserve will be invested in short-
term readily liquid assets so they can be utilized on short notice.
The budget may be developed with one or more contingency plans to protect against
volatility or unexpected events. When significant uncertainty exists concerning revenue
volatility or threatened/ pending obligations, the City Council and City Manager reserve the
right to impose any special fiscal control measures, including a personnel hiring freeze, and
other spending controls, whenever circumstances warrant. The City Council may authorize
the use of contingency reserves for any purpose as set forth by Council Policy F-2.
B. Organization of the Budget.
The Budget shall consist of two volumes: the Budget Detail and the Capital Improvement
Program (CIP).
The Budget Detail is an Operating Budget, which shall also provide historical trends of
City of Newport Beach • Adopted Budget FY 2025-26 43
summary level information and contains line-by-line detail regarding operating expenditures
and revenue estimates for the prior year, current year and budget year. Operating
expenditures are categorized into five classifications within the Operating Budget. These are
Salaries and Benefits, Maintenance and Operations, Capital Outlay, Debt Services and
Interfund Transfers.
The CIP document provides a summary of current and future planned projects, basic
descriptions of each project, the anticipated funding source and the scope of work to be
performed. CIP improvements are generally major facility or infrastructure improvement
projects managed by the Public Works Department. The Finance Committee generally will
not make a recommendation on the CIP Budget because it is within the purview of the City
Council alone to determine how best to spend the City's resources. However, to the extent
needed capital improvements or repairs come to the attention of the Finance Committee
and the failure to construct those improvements or make those repairs may expose the City
to financial risk, the Finance Committee may make a recommendation that such
improvements be installed in the coming fiscal year(s). Because of the nature and scope of
the CIP improvements, in most instances, the construction of such improvements will take
place over more than one fiscal year.
The final and complete versions of both budget volumes will be published and available on
the City's website by no later than September 30th.
C. Budget Process.
In November of each year, the Finance Department will prepare a budget calendar and
issue budget instructions to each department for use in preparing the budget. During
December of each year, the Finance Department will prepare updated revenue estimates
and fund balance projections for the current year and prepare preliminary revenue
projections for the next fiscal year. Included in these instructions will be budget guidelines
and, if deemed necessary, appropriation targets for each department. These guidelines will
be developed by the Finance Director and approved by the City Manager.
After further refinements of revenue estimates and the completion of Department proposed
expenditure appropriation requests, the Finance Department will summarize department
requests for review by the City Manager. After the City Manager has reviewed and
amended the Department Directors requests, the Finance Department will prepare the City
Manager's proposed budget for the next fiscal year and shall submit it to the City Council
and to the Finance Committee. The Finance Committee should have the opportunity to
question staff and discuss the Budget Detail on at least two occasions.
The City Council shall hold as many budget study sessions as it deems necessary. The City
Council and the Finance Committee should have a joint meeting (which may be in a Study
Session) not later than the second Council meeting in May to discuss the Budget Detail.
City of Newport Beach • Adopted Budget FY 2025-2644
After the joint meeting, the Finance Committee shall make a recommendation to the City
Council on the Budget Detail. Such recommendation need not include any recommendation
on items on the Proposed Budget Revisions unless the Finance Committee is specifically
asked to do so by the City Council.
All proposed Council changes to the City Manager's proposed budget shall be itemized in a
document referred to as the Proposed Budget Revisions. The City Council shall hold a
budget hearing and adopt the proposed budget with any desired Proposed Budget
Revisions on or before June 30 by formal budget resolution. When adopted, the proposed
budget as supplement by the finalized Proposed Budget Revisions shall become the final
budget.
D. Long-Range Financial Forecast (LRFF).
Strategic planning begins with determining the City's fiscal capacity based upon long-term
financial forecasts of recurring available revenues and future financial obligations. Prior to
the adoption of the annual budget, the Finance Department will prepare and present to the
Finance Committee a Long-Range Financial Forecast that evaluates known internal and
external issues impacting the City's financial condition. The LRFF is intended to help the
City achieve the following:
1. The City can attain and maintain financial sustainability; 2. The City has sufficient long-term information to guide financial decisions;
3. The City has sufficient resources to provide programs and services for the
stakeholders;
4. Identify potential risks to on-going operations in the long-term financial planning
process and communicate these risks on an annual basis;
5. Establish mechanisms to identify early warning indicators; and 6. Identify changes in expenditure or revenue structures needed to deliver services or
to meet the goals adopted by the City Council.
The LRFF will forecast revenues, expenditures, and the financial position of the General
Fund Contingency Reserve at least five years into the future or longer where specific issues
call for a longer time horizon. The LRFF will identify issues that may challenge the
continued financial health of the City, and the plan will identify possible solutions to those
challenges. Planning decisions shall be made primarily from a long-term perspective and
structural balance is the goal of the planning process.
City of Newport Beach • Adopted Budget FY 2025-26 45
E. Administration of the Annual Budget. During the budget year, Department Directors and their designated representatives may
authorize only those expenditures that are based on appropriations previously approved by
City Council action, and only from accounts under their organizational responsibility. Any
unexpended appropriations, except valid encumbrances such as commitments already
made, expire at fiscal year-end unless specifically reappropriated by the City Council for
expenditure during the ensuing fiscal year. Department Directors shall not authorize
expenditures above budget appropriations in any given expenditure Classification within
their purview, without additional appropriation or transfer as specified below. Appropriations
may be transferred, amended or reduced subject to the following limitations:
1. New Appropriations. During the Budget Year, the City Council may appropriate
additional funds, as it deems appropriate, by a City Council Budget Amendment. The
City Manager has authority to approve requests for budget increases not to exceed
$10,000 in any Budget line item or activity or Capital Project. The ability of the City
Manager to approve such requests must be specifically included in each year's
Budget Resolution to remain valid.
2. Grants & Donations. The City Manager may accept grants or donations of up to
$30,000 on behalf of the City, but shall refer any such grant or donation to the City
Council for consideration if a condition of such grant or donation entails any duty of
the City to contribute and/ or expend a sum in excess of $10,000 not covered by
such grant or donation, or that carries a future obligation to maintain and/ or insure
any improvement. The City Council will be formally notified of all grants or donations
on a quarterly basis by way of a "receive and file" or other Council meeting agenda
item. This ability of the City Manager to accept grants or donations must be
specifically included in each year's Budget Resolution to remain valid.
Additionally, grant related appropriations approved by City Council may be carried forward to the following fiscal year(s) as long as the grant terms remain valid, the
expenditures are consistent with the previous Council authorization, and the funds would otherwise need to be returned to the granting or donor agency. Also, see
Council Policy F-25 for specific grant acceptance and administration procedures.
Grant agreements and restricted donations in excess of $30,000 must be specifically
approved by the City Council. Occasionally, the terms and conditions of a grant are approved by City Council in a year prior to when the program activity will take place
and therefore, the funds are not appropriated to carry out the grant at that time. In such cases, the City Manager may appropriate the funds when they are received,
provided the expenditures clearly meet the amount, terms, nature and intent of the grant or donation previously approved by City Council.
City of Newport Beach • Adopted Budget FY 2025-2646
3. Assessment District Appropriation. Assessment district projects are typically funded
by property owner contributions and bond financing secured by property assessments. City staff will initially seek appropriation to advance City resources for
the assessment engineering and the design work related to a proposed assessment district. Since the City's advance is at risk until a district is formed at a public hearing,
the appropriation related to advanced resources shall be subject to the normal budget policies. However, once the district has been formed at a public hearing, the
City Council will adopt a" project-length" budget for the assessment district and City
staff will be allowed to roll the appropriations forward into future fiscal years without
rebudgeting the project through the formal CIP process.
When assessment bonds are issued to finance the improvements, the bond issuance costs will be estimated at the maximum amount that would be required to complete
the improvements because it is not known how many property owners will opt to pay
the assessment in full during the cash collection period, thereby reducing the size of
the bond. Finance staff will also have the authority to reduce Council appropriations
(related to bond issuance costs) after bonds are resized and sold. Money advanced
by the City will be included in the assessment amount and be reimbursed to the City
when the assessment district is formed except to the extent otherwise agreed to by City Council resolution.
4. Transfers within Departments. During the fiscal year, actual expenditures may exceed budget appropriations for specific expenditure line items within departmental
budgets. If a departmental budget within a specific Classification is not exceeded, the
Finance Director has the authority to transfer funds elsewhere within that
Classification and Department to make the most efficient use of those funds
appropriated by the City Council. 5. Transfers between Departments. Further, funds may be realigned between one
Department and another, within the same Classification, with City Manager approval. For example, if a Fire Department function and the employee who accomplishes it
are replaced by a slightly different function assigned to the Police Department, the City Manager may authorize the transfer of appropriated funds to support this
function.
6. Transfers between Expenditure Categories. Any reprogramming of funds (i.e. movement) of funds among the five Classifications within the General or other
Fund(s) requires the City Manager's approval. Any budget revision that changes the total amount budgeted for any fund (other than the minor provisions contained in
paragraphs E.1. and E.7.b.) must be approved by the City Council.
City of Newport Beach • Adopted Budget FY 2025-26 47
7. Transfers between Capital Improvement Projects (CIP). Budget Transfers between
Capital Improvement Projects shall be subject to the following parameters:
a. Excess Project Appropriations or savings should be closed out and returned to the project's fund balance. Funds may then be reappropriated to a new or
existing project with the approval of City Council.
b. Excess Project Appropriations may also be transferred from one CIP project to
another, if the projects utilize the same funding source and are for
substantially the same project purpose and physical location. Project
appropriation transfers of this nature shall require the approval of the City
Manager.
All proposed budget amendments and transfers will be submitted to the Finance Director for review and processing prior to City Manager or Council authorization.
All unexpended and unencumbered appropriations for the operating budget will be canceled
on June 30 of each fiscal year. All appropriations in the Capital Improvement Budget for projects currently underway and remaining unexpended at June 30th, as approved by the
City Manager, will be appropriated to those projects in the following fiscal year CIP Budget.
Incomplete projects may be reappropriated by the City Council during the Budget process or
by separate Council action.
F. Management Authorization and Responsibilities. Once the final Budget has been approved
by the City Council, specific City Council approval to make expenditures consistent with the
Budget will not be required except as provided by other Council Policies and Administrative
Procedures. It is the responsibility of the City Manager and management to administer the
City's budget within the framework of policy and appropriation as approved by the City
Council. 1. The Finance Director is responsible for checking purchase requests against
availability of funds and authorization as per the approved Budget.
2. Unless otherwise directed, routine filling of vacancies in staff positions authorized
within the Budget will not require further City Council approval. However, new positions, not addressed by the adopted budget shall require City Council approval.
3. At fiscal year end, the Finance Director is authorized to record accruals and transfers
between funds and accounts in order to close projects or the books of accounts of the City in accordance with generally accepted governmental accounting principles
as established by the Government Accounting Standards Board, Government Finance Officers Association, and other appropriate accounting pronouncements.
Any net shortage within a Fund will be recorded as a decrease in Fund Balance. Any
net excess will be recorded as an increase to one or more appropriate Reserve
Accounts as recommended by the Finance Director and approved by the City
City of Newport Beach • Adopted Budget FY 2025-2648
Manager or as is otherwise dictated by Council Reserve Policy (F-2). The net change
in fund balances will be reported to City Council through various documents including Quarterly Financial Reports, the Comprehensive Annual Financial Report (CAFR),
Budget Documents and other financial presentations. Funds that exceeded appropriations during the year or ended the year with a deficit fund balance are
reported annually in the CAFR notes to the financial statements. (Information regarding the policy parameters and administration of City Reserves is contained in
City Council Policy F-2.)
Adopted - January 24, 1994
Amended - February 27, 1995 Corrected- February 26, 1996
Amended - May 13, 1996
Amended - May 26, 1998 Amended - August 8, 2000
Amended - May 8, 2001
Amended - April 23, 2002
Formerly F-10, F-11, F-12, and F-21
Amended - April 8, 2003
Amended - April 13, 2004
Amended - September 13, 2005 Amended - October 10, 2006
Amended - August 11, 2009 Amended - September 27, 2011
Amended - February 12, 2019
City of Newport Beach • Adopted Budget FY 2025-26 49
FULL-TIME
DEPARTMENT EMPLOYEE INFORMATION
FY24 FT FY25 FT FY26 FT
City Attorney 8.00 8.00 8.00
City Clerk 5.00 4.00 4.00
City Manager 25.00 26.00 27.00
Community Development 57.20 61.20 62.20
Finance 34.00 35.00 35.00
Fire 151.80 151.80 154.80
Harbor 9.00 9.00 9.00
Human Resources 13.00 13.00 13.00
Library 36.00 36.00 35.00
Police 234.00 237.00 237.00
Public Works 96.00 97.00 100.00
Recreation & Senior Services 43.50 43.50 42.50
Utilities 53.50 53.50 54.50
TOTAL 766.00 775.00 782.00
0
50
100
150
200
250
Full-Time Employees by Dept
FY24 FT FY25 FT FY26 FT
City of Newport Beach • Adopted Budget FY 2025-2650
PART-TIME
DEPARTMENT EMPLOYEE INFORMATION
FY24 FTE FY25 FTE FY26 FTE
City Attorney 0.50 0.75 0.75
City Clerk 1.00 1.00 1.00
City Manager 1.00 1.00 1.00
Community Development 5.45 5.45 5.45
Finance 3.05 2.35 2.45
Fire 40.96 40.96 38.71
Harbor 4.29 4.29 4.29
Human Resources 0.50 0.50 0.50
Library 22.83 23.31 24.27
Police 13.43 13.43 13.43
Public Works 14.00 12.50 13.25
Recreation & Senior Services 38.90 37.45 37.85
Utilities 3.50 3.50 2.50
TOTAL 149.41 146.49 145.45
0
5
10
15
20
25
30
35
40
45
Part-Time Employees by Dept
FY24 FTE FY25 FTE FY26 FTE
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REVENUE OVERVIEW - ALL FUNDS
Revenue Budget: 537,055,175
ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Adopted % Change
42 - LICENSES PERMITS 6,961,349 6,193,755 6,195,091 6,304,852 6,896,703 5,955,075 -5.55%
43 - INTERGOVTAL REVENUES 15,380,495 19,366,785 27,224,479 17,606,511 25,501,484 22,236,596 26.30%
44 - PROPERTY TAXES 130,147,636 139,648,228 149,413,972 149,296,403 152,582,263 159,980,466 7.16%
45 - SALES TAX 46,164,860 46,552,459 43,444,542 45,299,626 45,200,159 47,301,344 4.42%
46 - TRANSIENT OCCUPANCY 26,677,331 30,201,648 31,736,960 32,625,873 32,670,435 33,994,371 4.19%
47 - OTHER TAXES 9,933,659 10,954,458 11,215,249 10,299,201 10,299,201 11,218,398 8.92%
51 - MISC REVENUES 4,204,852 7,470,873 13,082,515 3,420,062 4,228,753 3,575,650 4.55%
52 - SERVICE FEES & CHARG 59,624,802 61,410,202 64,029,673 67,492,977 68,005,677 72,662,623 7.66%
53 - FINES & PENALTIES 4,638,029 4,187,905 4,797,270 4,250,699 4,250,699 4,423,167 4.06%
54 - INVESTMENT EARNINGS -8,852,296 5,215,214 23,634,916 4,877,149 4,877,149 5,303,666 8.75%
55 - PROPERTY INCOME 21,475,519 23,174,204 26,449,928 25,866,656 26,023,929 27,077,656 4.68%
55 - PARKING REVENUE 11,470,235 11,472,007 13,413,885 12,965,160 12,965,160 13,889,100 7.13%
56 - DONATIONS & CONTRIBUTIONS 6,266,832 2,541,794 7,399,446 410,321 9,666,752 379,750 -7.45%
57 - INTERNAL REVENUES 31,336,461 36,134,126 37,930,387 40,254,399 36,323,694 40,904,537 1.62%
61 - NON-OPERATING SOURCE 8,605,531 6,026,032 27,319,532 291,590 4,658,932 296,590 1.71%
69 - TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 92,240,632 87,856,184 21.50%
Grand Total 450,096,860 545,065,674 597,485,909 493,573,675 536,391,622 537,055,175 8.81%
1The City administers a percentage of the annual total TOT collected to Visit Newport Beach Inc.for the promotion of destination marketing services. The net figure considers this percentage.
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REVENUE OVERVIEW - GENERAL FUND
Revenue Budget: 332,457,397
ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Adopted % Change
42 - LICENSES PERMITS 6,057,903 5,676,619 5,567,848 5,952,271 5,952,271 5,598,575 -5.94%
43 - INTERGOVTAL REVENUES 4,540,267 4,379,680 4,977,095 3,593,906 6,665,558 3,529,831 -1.78%
44 - PROPERTY TAXES 128,483,552 138,358,730 146,136,871 149,296,403 152,582,263 159,980,466 7.16%
45 - SALES TAX 46,164,860 46,552,459 43,444,542 45,299,626 45,200,159 47,301,344 4.42%
46 - TRANSIENT OCCUPANCY 26,677,331 30,201,648 31,736,960 32,625,873 32,670,435 33,994,371 4.19%
47 - OTHER TAXES 9,109,927 10,079,710 10,252,075 9,587,638 9,587,638 10,318,398 7.62%
51 - MISC REVENUES 962,876 2,633,912 830,553 -360,266 405,774 -253,834 -29.54%
52 - SERVICE FEES & CHARG 22,867,500 25,187,124 25,117,364 25,230,457 25,743,157 26,497,247 5.02%
53 - FINES & PENALTIES 4,156,910 3,838,752 4,157,573 3,996,299 3,996,299 4,169,867 4.34%
54 - INVESTMENT EARNINGS -2,615,502 1,690,399 4,853,052 1,904,925 1,904,925 1,577,249 -17.20%
55 - PROPERTY INCOME 6,791,937 7,530,393 9,713,641 9,625,353 9,633,853 9,544,279 -0.84%
55 - PARKING REVENUE 7,237,498 7,420,314 8,431,973 8,271,651 8,271,651 8,976,102 8.52%
56 - DONATIONS & CONTRIBUTIONS 874,978 142,030 418,774 375,321 561,100 344,750 -8.15%
61 - NON-OPERATING SOURCE 116,292 618,996 152,456 131,590 131,590 136,590 3.80%
69 - TRANSFERS 1,284,630 18,428,263 26,926,241 19,767,775 20,121,369 20,742,162 4.93%
Grand Total 262,710,959 302,739,030 322,717,019 315,298,822 323,428,041 332,457,397 5.44%
1The City administers a percentage of the annual total TOT collected to Visit Newport Beach Inc.for the promotion of destination marketing services. The net figure considers this percentage.
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2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
010 - GENERAL FUND 42 - LICENSES PERMITS 421000 - BICYCLE LICENSES 4 - - - - - 0.00%
421010 - DOG LICENSES 118,865 110,708 104,122 121,630 121,630 100,000 -17.78%
421011 - DOG LICENSES - CITY NAT
BANK 4,362 4,920 5,656 - - - 0.00%
421015 - OUTDOOR DINING PERMIT 2,542 4,210 2,162 2,500 2,500 2,500 0.00%
421020 - GREASE DISPOSAL IN
LIEU 1,198 1,222 1,268 - - - 0.00%
421025 - STREET CLOSURE PERMITS 78,861 82,245 88,012 85,000 85,000 90,000 5.88%
421030 - MISC LICNS FEES & PERMITS 320 - - - - - 0.00%
421035 - RECORDS MANAGEMENT
FEE 80,614 73,733 74,622 80,253 80,253 63,324 -21.10%
422000 - BUILDING PERMITS 3,727,340 3,316,698 3,547,191 3,544,309 3,544,309 3,616,962 2.05%
422001 - CC FEES BUILDING
PERMITS (154,269) (2,048) - - - - 0.00%
422002 - EXTENSION FEES - 34,467 35,415 33,787 33,787 64,790 91.76%
422005 - ELECTRICAL PERMITS 487,970 385,817 368,442 399,585 399,585 385,984 -3.40%
422010 - GRADING PERMITS 319,843 230,551 274,782 263,100 263,100 261,139 -0.75%
422015 - DEMOLITION PERMITS 311,652 334,307 109,291 225,000 225,000 80,000 -64.44%
422020 - PLUMBING PERMITS 333,469 286,071 301,046 320,042 320,042 295,156 -7.78%
422025 - MECHANICAL PERMITS 312,857 276,137 275,034 287,754 287,754 295,124 2.56%
422035 - POOL/SPA PERMITS 114,695 108,551 90,342 109,425 109,425 87,890 -19.68%
422050 - PHOTO VOLTAIC PLAN
CHECK 75,319 128,109 75,210 129,381 129,381 72,015 -44.34%
422055 - PHOTO VOLTAIC PERMIT 67,215 136,669 93,174 151,325 151,325 83,721 -44.67%
423000 - HARBOR PLAN CHECK
(BLDG) 20,419 28,664 33,359 36,537 36,537 29,040 -20.52%
423005 - HARBOR PERMIT 16,533 22,172 32,470 29,342 29,342 30,130 2.69%
424000 - POLICE TOW FRANCHISE
FEE 133,616 108,826 51,205 130,000 130,000 35,000 -73.08%
54
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2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
424005 - SOLICITATION PERMIT FEE 344 414 386 300 300 800 166.67%
424006 - PAWN/2ND HAND DEALER
PRMIT FEE 4,135 4,173 4,505 3,000 3,000 5,000 66.67%
42 - LICENSES PERMITS Total 6,057,903 5,676,619 5,567,848 5,952,271 5,952,271 5,598,575 -5.94%
43 - INTERGOVTAL REVENUES 431000 - MOTOR VEHICLE LICENSE FEE 99,196 87,287 105,186 83,132 83,132 85,000 2.25%
431015 - ST HIGHWAY MAINT FEES 32,225 32,225 32,225 32,225 32,225 32,225 0.00%
431025 - POLICE OFF STANDARD/TRAINING 57,119 28,319 59,037 60,000 60,000 60,000 0.00%
431027 - PP-GEMT-IGT - - 796,109 1,196,103 1,196,103 1,154,120 -3.51%
431030 - OC PUB SAFETY
AUGMENTATION 1,278,556 1,339,929 1,343,177 1,400,000 1,400,000 1,400,000 0.00%
431035 - STATE MANDATED COST REIMB 54,352 22 150,190 - - 41,000 0.00%
431045 - CORRECTION TRAINING
REIMB 6,864 5,735 6,996 5,500 5,500 6,900 25.45%
431055 - PROP 69 FROM COUNTY OF ORANGE 11,369 - 43,179 - 14,276 - 0.00%
431065 - DISPATCH TRAINING REIMB 3,272 6,105 - 5,000 5,000 5,000 0.00%
431070 - CALIF LITERACY
CAMPAIGN 44,769 47,802 51,771 - 46,594 - 0.00%
431080 - SLS GRANT FUND OC LIBRARY 2,337 - 4,516 - 6,542 - 0.00%
431105 - BULLET PROOF VEST PROGRAM 8,940 8,029 6,720 10,000 10,000 20,000 100.00%
431135 - REFNDS&REBATES FROM
GOVT 127,705 833,988 104,670 - - - 0.00%
431145 - MEASURE M2 FAIR SHARE 178,543 193,841 194,063 165,678 165,678 165,678 0.00%
431245 - CAL OES 1,114,258 165,426 108,755 - 924,476 - 0.00%
431246 - MEDI-CAL IGT 352,602 838,207 1,017,114 - 1,110,112 - 0.00%
431250 - EMERGENCY MGMT ASST
GRNT 4,265 11,706 27,539 - - - 0.00%
431260 - DEPT OF CONSERVATION GRNT 21,509 21,140 21,191 22,000 22,000 22,000 0.00%
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2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
431285 - SANTA ANA COLLEGE 136,692 127,655 133,666 155,000 178,000 110,000 -29.03%
431295 - AB109 FUNDING REIMB 13,606 8,642 14,766 - - - 0.00%
431315 - COUNTY OF ORANGE CONTRB 246,111 239,365 536,650 250,000 250,000 250,000 0.00%
431325 - BBSC MAINT 7,321 6,924 10,492 7,500 7,500 7,500 0.00%
431390 - FEMA - - 138,797 - - - 0.00%
431430 - MWDOC REBATE - 10,670 - - - - 0.00%
431453 - FEDERAL GRANTS - 63,083 39,072 - 377,308 - 0.00%
431454 - STATE GRANTS - - - 31,360 543,843 - -100.00%
431455 - OTHER GOVT GRANTS 546,852 290,118 - 145,408 145,408 145,408 0.00%
431465 - BSCC LOCAL LAW ENFORCEMENT 2,970 - - - - - 0.00%
431472 - ABC GRANT 19,153 - - - 56,860 - 0.00%
431490 - CAL RECYCLE 122,038 - - - - - 0.00%
431525 - CARES ACT - HHS PRVDR
RELIEF 39,793 - - - - - 0.00%
431545 - SART EXAM REIMBURSEMENT 7,850 13,461 19,330 25,000 25,000 25,000 0.00%
43 - INTERGOVTAL REVENUES Total 4,540,267 4,379,680 4,977,095 3,593,906 6,665,558 3,529,831 -1.78%
44 - PROPERTY TAXES 411000 - PROPERTY TAX CURRENT SECURED 104,358,435 112,447,608 119,715,409 125,190,766 128,106,715 135,682,051 8.38%
411005 - PROP TAX IN LIEU OF VLF 11,443,913 12,272,762 13,071,227 13,598,010 13,598,010 14,316,507 5.28%
411010 - PROPERTY TAX CUR UNSECURED 3,295,075 3,349,752 3,648,865 3,341,848 3,797,482 3,946,613 18.10%
411015 - PRIOR YEAR PENLTY/
INTREST 287,637 340,174 696,090 247,835 247,835 260,375 5.06%
411020 - SUPPLEMENTAL TAXES 2,364,173 4,823,277 2,977,419 2,130,000 2,130,000 861,086 -59.57%
411025 - PROP TAX HOMEOWNERS
EXEMPT 480,111 495,411 485,172 570,895 485,172 599,782 5.06%
411030 - RDA RESIDUAL 2,086,161 2,277,006 2,653,860 1,917,049 1,917,049 2,014,052 5.06%
411040 - RDA PASS THROUGH 20,480 55,308 66,277 - - - 0.00%
414040 - PROPERTY TAX TRANSFERS 4,147,567 2,297,432 2,737,641 2,300,000 2,300,000 2,300,000 0.00%
44 - PROPERTY TAXES Total 128,483,552 138,358,730 146,136,871 149,296,403 152,582,263 159,980,466 7.16%
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2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
45 - SALES TAX 412005 - SALES AND USE TAX 46,752,855 47,111,281 43,971,315 45,847,599 45,748,132 47,354,389 3.29%
412010 - SALES TAX RECOVERY (24,036) (28,798) (18,653) (46,373) (46,373) (53,045)14.39%
412015 - SALE TAX SHARING AGRMENT (563,959) (530,024) (508,120) (501,600) (501,600) - -100.00%
45 - SALES TAX Total 46,164,860 46,552,459 43,444,542 45,299,626 45,200,159 47,301,344 4.42%
46 - TRANSIENT
OCCUPANCY
413000 - UTOT RESIDENTIAL CVB
PAYMENTS (1,455,526) (1,723,723) (1,689,728) (1,855,902) (1,311,340) - -100.00%
413005 - UTOT RESIDENTIAL TAX 8,167,717 10,011,796 9,470,797 10,310,565 9,253,677 9,438,751 -8.46%
413010 - UTOT HOTEL TAX 24,339,784 26,722,512 29,211,551 29,477,085 30,961,569 31,890,416 8.19%
413020 - UTOT HOTEL CVB PAYMENTS (4,374,645) (4,808,936) (5,255,659) (5,305,875) (6,233,471) (7,334,796)38.24%
46 - TRANSIENT OCCUPANCY Total 26,677,331 30,201,648 31,736,960 32,625,873 32,670,435 33,994,371 4.19%
414000 - AUDIT RECOVERY - - - (4,117) (4,117) (4,220)2.50%
414005 - UTILITY FRANCHISE TAX 1,293,385 1,615,815 1,835,585 1,420,169 1,420,169 1,975,548 39.11%
414015 - CABLE FRANCHISE 1,775,640 1,698,652 1,534,618 1,735,032 1,735,032 1,415,685 -18.41%
414025 - SOLID WASTE FRANCHISE TAX 1,492,253 1,682,059 1,782,181 1,545,517 1,545,517 1,918,072 24.11%
414035 - MARINE CHARTER TAX 185,503 181,800 203,135 207,587 207,587 212,777 2.50%
47 - OTHER TAXES Total 9,109,927 10,079,710 10,252,075 9,587,638 9,587,638 10,318,398 7.62%
51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE 67,579 - - - - - 0.00%
511021 - SALE OF LCFS CREDITS 3,021 - 5,440 - - 2,500 0.00%
511033 - SALE OF TOWELS 365 154 188 275 275 275 0.00%
511035 - SALE OF MAPS & PUB 10,421 9,101 8,320 12,910 12,910 12,810 -0.77%
511040 - DAMAGE TO CITY PROPERTY 220,810 270,311 235,106 94,000 94,000 94,000 0.00%
511045 - HOAG SR TRANSPORT GRANT 50,000 50,000 50,000 - 50,000 - 0.00%
511050 - PRIVATE REFUNDS &
REBATES 180,365 160,362 92,781 55,000 55,000 58,000 5.45%
511053 - SETTLEMENTS - 2,024,155 - - 460,793 - 0.00%
511055 - REVENUE N.O.C. 96,480 221,672 269,225 3,502 53,249 3,502 0.00%
511060 - PROGRAM REVENUES NOC 149 255 60 49 49 49 0.00%
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-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
511065 - CABLE FRANCHISE PEG FEES 355,610 - - - - - 0.00%
511075 - BAD DEBT (478,509) (302,113) (129,876) (526,032) (526,032) (425,000)-19.21%
511080 - FRIENDS OF THE LIBRARY 200,000 200,000 200,000 - 200,000 - 0.00%
511085 - NB LIBRARY FOUNDATION 31,555 - 96,130 - 5,500 - 0.00%
511100 - INSURANCE PREM FROM EE - - 3,103 - - - 0.00%
511101 - DENTAL PREM FROM EE - - 48 - - - 0.00%
511102 - VISION PREM FROM EE - - 27 - - - 0.00%
511103 - REPLACEMENT ID BADGE
FOR EE 30 15 - 30 30 30 0.00%
511110 - VNB PUBLIC BENEFIT FEE 225,000 - - - - - 0.00%
51 - MISC REVENUES Total 962,876 2,633,912 830,553 (360,266) 405,774 (253,834)-29.54%
52 - SERVICE
FEES & CHARG
521000 - REGULATORY PERMIT
FEES 13,890 26,375 11,763 26,375 26,375 26,375 0.00%
521001 - S.T. LODGING PERMITS - INITIAL 33,984 14,929 14,431 14,929 14,929 24,000 60.76%
521002 - S.T. LODGING PERMITS - RENEWAL 82,938 88,026 87,486 93,656 93,656 520,800 456.08%
521003 - S.T. LODGING PERMITS -
RNSTMNT 455 4,927 5,270 - - 6,420 0.00%
521010 - TBID ADMIN FEE 9,697 12,019 8,594 14,715 14,715 - -100.00%
521015 - PLANNING PERMIT FEES 376,867 522,539 402,121 503,306 503,306 443,106 -11.96%
521020 - WITNESS FEES/SUBPOENA 43,858 12,965 9,386 12,420 12,420 22,090 77.86%
521025 - PLAN CHECKING FEES 3,205,433 3,244,415 3,108,478 3,519,881 3,519,881 3,207,027 -8.89%
521028 - PUBLIC NOTICING FEE 68,871 61,602 52,404 54,166 54,166 52,612 -2.87%
521030 - PLANNING PLANCHECK
FEES 350,233 328,450 329,219 341,045 341,045 331,188 -2.89%
521035 - PLAN CHECK FEES GRADING 257,772 264,761 243,462 295,910 295,910 231,251 -21.85%
521036 - GRADING BOND FEE 910 - 478 - - - 0.00%
58
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e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
521040 - RESIDENTL BUILDNG RECRDS 308,246 194,768 130,756 20,000 20,000 20,000 0.00%
521044 - REAL PROPERTY FEE 6,004 3,212 921 1,535 1,535 1,585 3.26%
521045 - ASSESSMENT DISTRICT ADMIN 11,000 11,379 38,512 24,000 24,000 24,000 0.00%
521050 - SPEC INSPECTION SVC
FEES 49,147 36,598 70,770 55,975 55,975 45,000 -19.61%
521055 - APPEALS 3,430 3,430 8,116 3,946 3,946 6,475 64.09%
521060 - WASHINGTON ST REFUSE
BIN 27,424 26,077 33,006 25,000 25,000 25,000 0.00%
521065 - ENGINEERING SVC FEES 442,814 482,556 501,204 440,000 440,000 440,000 0.00%
521075 - ENCROACHMENT PERMIT FEES 145,526 152,871 151,779 140,000 140,000 150,000 7.14%
521080 - ENERGY COMPLIANCE
REVIEW 130,126 130,967 122,958 135,481 135,481 118,749 -12.35%
521085 - DISABLED ACCESS REVIEW 68,576 67,750 62,264 64,688 64,688 64,769 0.12%
521090 - COPIES/PLANS/SPECS/
MISC 11,543 6,636 16,211 6,000 6,000 9,000 50.00%
521105 - PLAN CHECK OVERTIME 26,041 30,027 1,650 20,000 20,000 1,683 -91.58%
521106 - PLAN CHECK OVERTIME 70 - - - - - 0.00%
521110 - MARINE PROTECTION EDUCATION 885 732 965 1,000 1,000 1,000 0.00%
521115 - FINAL TRACT MAP 3,107 3,169 9,858 3,300 3,300 3,300 0.00%
521120 - FINAL PARCEL MAP
CHCKING 52,819 41,135 74,525 60,000 60,000 60,000 0.00%
521125 - LOT LINE ADJUSTMENT 4,696 8,379 2,439 5,000 5,000 5,000 0.00%
521130 - STREET EASEMENT/
VACATION 4,171 1,035 - - - - 0.00%
521135 - ENCROACHMENT/ENG AGREEMNT 61,742 29,109 40,833 30,000 30,000 30,000 0.00%
521140 - FIRE SAFETY SVCS MARINE OPS 8,981 10,344 5,850 - - - 0.00%
521145 - JR LIFEGUARD SERVICE
FEES 1,187,148 1,261,826 1,193,425 1,198,400 1,198,400 1,239,000 3.39%
521155 - CERT FEES - 40 - - - - 0.00%
59
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
521160 - POLICE EMERGENCY RESPONSE 203,401 3,673 - 100,000 100,000 - -100.00%
521165 - DISTURBANCE
ADVISEMENT CARD 4,364 1,285 450 500 500 500 0.00%
521166 - DAC COLLECTION SVC
FEES (45) (79) - - - - 0.00%
521170 - POLICE FINGERPRINT SVC 8,041 9,167 10,601 10,000 10,000 10,000 0.00%
521175 - POLICE MISCELLANEOUS
SVC 167,874 128,561 140,233 120,000 190,000 120,000 0.00%
521180 - IMPOUND RELEASE FEES 20,351 85,994 118,520 100,000 100,000 120,000 20.00%
521185 - POLICE JAIL BOOKING
FEES (229) - - - - - 0.00%
521190 - POLICE MASSAGE PERMIT FEE 696 56 818 200 200 800 300.00%
521195 - PLAN CHECK FEES GRADING/OUT B 149,300 218 - - - - 0.00%
521196 - PLAN CHECK FEES
GRADING/OUT P 6,438 - - - - - 0.00%
521197 - WQMP BLDG REVIEW 20,097 - - - - - 0.00%
521198 - WQMP PLN REVIEW 500 4,000 1,000 - - - 0.00%
521210 - FIRE ANNUAL & SPC PMTS 222,559 220,296 301,214 210,000 210,000 250,000 19.05%
521215 - FIRE PLAN CHECK 157,131 127,638 222,533 141,776 141,776 281,475 98.53%
521220 - FIRE CONST INSPECTION 109,483 114,070 124,395 122,251 122,251 137,105 12.15%
521230 - LOUD UNRULY
GATHERING ORD 2,142 - 2,524 3,000 3,000 10,000 233.33%
521240 - PARAMEDIC SUBSCRIPTION FEE 274,210 274,192 352,876 394,800 394,800 394,800 0.00%
521245 - PARAMEDIC SERVICE FEE 4,174,401 5,142,292 4,768,989 4,500,000 4,500,000 4,700,000 4.44%
521260 - ALARM APPLICATION FEES 448 1,781 1,747 1,000 1,000 1,000 0.00%
521265 - ALARM PERMIT RENEWAL
FEES 73,458 76,346 67,937 75,000 75,000 65,000 -13.33%
521270 - ALARM MONITORING FEES 12,293 50,282 26,912 40,000 40,000 40,000 0.00%
521310 - RECYCLING FEES 2,390,604 2,607,803 2,641,690 2,441,185 2,441,185 2,441,185 0.00%
60
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B
u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
521315 - REFUSE FRANCHISE APP FEE 1,900 950 969 - - - 0.00%
521350 - ADMINISTRATIVE SERVICE
WATER 2,094,969 1,788,252 1,932,200 2,034,751 2,078,271 2,137,244 5.04%
521355 - ADMINISTRATIVE SERVICE
SEWER 308,673 508,329 517,528 611,359 619,039 652,493 6.73%
521356 - ADMINISTRATIVE SERVICE IT - 452,232 483,772 518,110 518,110 759,996 46.69%
521357 - ADMINISTRATIVE SERVICE
WC - 288,089 - 217,348 217,348 217,348 0.00%
521358 - ADMINISTRATIVE SERVICE GL - 268,808 267,770 267,770 267,770 401,655 50.00%
521360 - WATER ESTABLISHMENT FEE 116 633 338 - - - 0.00%
521365 - PASSPORT EXECUTION
FEE 28,525 34,394 31,362 28,000 28,000 30,000 7.14%
521370 - PASSPORT PHOTOS 7,225 17,605 16,392 12,000 12,000 14,000 16.67%
521371 - NOTARY SERVICES 10 30 45 100 100 - -100.00%
521375 - PLANNING HOURLY RATE FEES 114,732 71,451 54,927 51,500 51,500 52,530 2.00%
521380 - CITY STAFF SERVICE FEE 54,762 50,681 43,747 29,809 29,809 35,947 20.59%
521400 - OTS CITY STAFF SERVICES 4,031 9,177 4,355 - - - 0.00%
521405 - AQUATICS PROGRAMS 104,301 125,301 131,198 121,000 121,000 110,000 -9.09%
521410 - YOUTH DAY CAMPS 212,551 208,189 232,312 229,500 229,500 230,950 0.63%
521415 - PRESCHOOL CAMPS 26,938 28,636 23,584 26,000 26,000 26,000 0.00%
521420 - FIELD LIGHT FEES 49,792 50,689 59,185 60,000 60,000 60,000 0.00%
521425 - FEE BASED CLASSES 1,132,849 1,578,994 1,494,300 1,535,000 1,625,000 1,625,000 5.86%
521426 - TIDELANDS FEE BASED CLASSES 475,408 369,299 442,329 410,000 410,000 410,000 0.00%
521427 - TIDELANDS BOATING
PROGRM CLASS 93,607 81,908 88,509 110,000 110,000 110,000 0.00%
521435 - RACKET SPORTS 156,701 172,441 166,686 208,000 223,000 223,000 7.21%
61
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u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
521445 - SPECIAL EVENT PERMIT FEES 138,101 113,971 137,140 135,000 135,000 145,000 7.41%
521450 - SPECIAL EVENTS 8,951 28,101 30,032 22,000 22,000 25,000 13.64%
521455 - SURFING CLASSES 1,031,509 1,072,063 1,228,512 1,216,000 1,216,000 1,216,000 0.00%
521460 - DROP IN MEMBERSHIPS 3,599 9,061 9,473 9,000 9,000 9,000 0.00%
521470 - FITNESS MEMBER FEES 170,432 223,846 241,167 228,000 228,000 228,000 0.00%
521475 - ADULT SPORTS 276,453 298,537 298,462 314,320 314,320 315,889 0.50%
521480 - TINY TOT PROGRAM 36,731 45,118 29,685 - - - 0.00%
521485 - YOUTH SPORTS 75,301 92,900 73,224 88,700 88,700 88,700 0.00%
521490 - YOUTH AFTER SCHOOL PROG 173,366 219,973 212,750 229,800 229,800 229,800 0.00%
521500 - PERSONAL TRAINER FEES 104,052 106,717 131,494 132,457 268,957 268,957 103.05%
521555 - WATER QUALITY INSPECTION 163,102 47,777 153,544 50,000 50,000 50,000 0.00%
521600 - VIDEOPLAN RENTAL 1,299 1,243 1,160 1,200 1,200 1,000 -16.67%
521605 - RENTAL BOOK REVENUE 111 - - - - - 0.00%
521610 - RUN SUPPLIES 5,285 3,018 3,450 2,000 2,000 2,000 0.00%
521620 - HELICOPTER PROG REIMB MISC 1,654 - - - - - 0.00%
521625 - SCHOOL RESOURCE
OFFICER 295,601 288,438 352,926 325,000 325,000 325,000 0.00%
521630 - CITATION SIGNOFF FEE 122 1,204 823 200 200 200 0.00%
521635 - PD RANGE USAGE FEE 11,400 15,200 11,800 24,000 24,000 24,000 0.00%
521640 - OASIS CLASS FEES 409,991 475,084 585,490 514,000 664,000 664,000 29.18%
521645 - ELECTION FEES - 10,500 (5,224) 4,500 4,500 4,500 0.00%
521650 - LSS - AFTER HOURS INSPECTIONS 6,122 4,161 4,919 - - - 0.00%
521665 - OTHER SERVICES FEES 5,913 1,457 3,685 600 600 600 0.00%
521666 - ELECTRIC VEHICLE CHARGE 39,996 55,570 64,227 60,000 60,000 60,000 0.00%
521670 - AC ANIMAL IMPOUND FEE 6,050 4,063 5,231 5,000 5,000 5,000 0.00%
521671 - AC BOARDING FEE 2,805 5,350 1,981 3,000 3,000 3,000 0.00%
62
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d
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
521673 - AC OWNER RELINQUISHMENT FEE 2,585 700 1,300 1,500 1,500 1,500 0.00%
521674 - AC NON ALTER FEE 723 971 1,283 800 800 2,000 150.00%
521675 - AC ADOPTION FEE 32,939 22,528 14,475 20,000 20,000 20,000 0.00%
521680 - OC RECORDING FEE 264 224 276 194 194 343 76.99%
521685 - EXAM PROCTOR FEES 35 2,640 3,890 2,500 2,500 3,500 40.00%
52 - SERVICE FEES & CHARG Total 22,867,500 25,187,124 25,117,364 25,230,457 25,743,157 26,497,247 5.02%
53 - FINES & PENALTIES 531001 - COLLECTIONS 85,871 127,728 97,664 60,990 60,990 60,990 0.00%
531002 - COLLECTIONS SERVICE FEE (19,618) (30,069) (24,638) (15,000) (15,000) (24,000)60.00%
531020 - FALSE ALARMS FINES 90,034 1,475 - - - - 0.00%
531030 - FALSE ALARMS PENALTIES 41,170 33,862 44,669 60,000 60,000 45,000 -25.00%
531035 - LIBRARY FINES 46,022 51,075 39,806 40,000 40,000 40,000 0.00%
531040 - AIMS HOLDING ACCOUNT 2,687 (2,050) - - - - 0.00%
531041 - TURBO HOLDING ACCOUNT - 1,550 (1,396) - - - 0.00%
531045 - REGULAR PARKING FINES 3,957,454 3,720,949 3,968,500 3,850,000 3,850,000 4,050,000 5.19%
531046 - PARKING CITE
COLLECTION SVC (42,946) (33,862) (34,470) (16,119) (16,119) (18,000)11.67%
531047 - OC ALLOCATION OF PARKG PENLTY (674,867) (614,315) (618,413) (665,000) (665,000) (665,000)0.00%
531050 - GENERAL FINES 89,050 4,766 41,265 20,000 20,000 20,000 0.00%
531055 - MOTOR VEHICLE FINES 187,967 204,882 216,658 180,000 180,000 180,000 0.00%
531060 - DELINQUENCY PENALTY 32,042 23,527 33,188 26,119 26,119 26,119 0.00%
531065 - RETURNED CHECKS FEES 573 549 1,519 2,000 2,000 5,000 150.00%
531070 - ADMINISTRATIVE CITATION
FINES 338,173 284,608 373,383 432,066 432,066 434,883 0.65%
531071 - ADMIN CITE COLLECTION SVC FEE (14,141) (8,804) (12,766) (8,757) (8,757) (16,424)87.56%
531110 - DISPOSED CASES 37,437 72,880 31,327 30,000 30,000 30,000 0.00%
53 - FINES & PENALTIES Total 4,156,910 3,838,752 4,157,573 3,996,299 3,996,299 4,169,867 4.34%
63
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,237,762 1,905,894 3,200,616 1,402,120 1,402,120 1,577,249 12.49%
541005 - FAIR VALUE OF
INVESTMENTS (3,853,265) (215,495) 1,652,435 502,805 502,805 - -100.00%
54 - INVESTMENT EARNINGS Total (2,615,502) 1,690,399 4,853,052 1,904,925 1,904,925 1,577,249 -17.20%
55 - PROPERTY
INCOME
551000 - OCEANFRONT
ENCROACHMENT 256,669 - - - - - 0.00%
551005 - NEWPORT PIER FARMERS MARKET 4,054 4,186 4,291 4,267 4,267 4,500 5.46%
551006 - LIDO VILLAGE FARMERS
MARKET (2,767) - - - - - 0.00%
551010 - NEWPORT DUNES LEASE 1,800 1,800 1,845 1,800 1,800 1,800 0.00%
551020 - BEACON BAY (SPLIT) 1,696,966 1,861,841 1,947,840 1,951,000 1,951,000 2,256,000 15.63%
551025 - TELECOM SITE LICENSE FEE 122,818 137,098 143,253 25,800 25,800 33,000 27.91%
551026 - EVGO SITE LICENSE FEE 3,565 1,079 1,106 1,100 1,100 1,100 0.00%
551027 - TELECOM SITE UTILITY FEE 27,396 14,400 14,468 7,500 7,500 7,500 0.00%
551030 - TELESCOPE FRANCH (SPLIT) 1,098 1,024 1,141 1,484 1,484 1,113 -25.00%
551050 - BYB SLIPS (SPLIT) 1,415,589 1,744,954 1,855,383 1,836,954 1,836,954 1,873,693 2.00%
551060 - BASIN MARINE SHIP (SPLIT) 134,961 154,673 148,484 159,000 159,000 161,650 1.67%
551065 - BYB GARAGES (SPLIT) 80,498 87,341 90,587 90,100 90,100 93,810 4.12%
551070 - BYB ELECTRICITY (SPLIT) 9,703 10,157 12,261 9,540 9,540 9,540 0.00%
551075 - HERITAGE YACHT (SPLIT) 13,406 14,273 14,944 15,105 15,105 15,529 2.81%
551080 - GALLEY CAFE (SPLIT) 31,633 32,266 35,614 35,510 35,510 36,719 3.40%
551085 - BYB APARTMENTS (SPLIT) 37,934 41,284 42,679 21,330 21,330 43,990 106.24%
551086 - BYB OFFICES (SPLIT) 20,219 20,643 21,163 20,935 20,935 21,465 2.53%
551105 - BALBOA YACHT CLUB - 7,624 8,827 8,827 8,827 8,827 0.00%
551115 - RENTAL OF PROPERTY 67,987 30 1,473 - 8,500 - 0.00%
551120 - WNCC PACIFICA 273,430 294,634 308,780 - - 2,300 0.00%
64
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2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
551121 - NEWPORT OUTRIGGER CANOE CLUB 2,400 2,400 2,400 2,400 2,400 2,400 0.00%
551122 - CAL REC EASEMENT 40,874 43,152 45,561 45,660 45,660 46,980 2.89%
551123 - MCFADDEN SQUARE ATM KIOSK 12,173 11,847 8,013 9,000 9,000 9,000 0.00%
551124 - CASTAWAYS OUTRIGGER 2,400 2,400 2,400 2,400 2,400 2,400 0.00%
551130 - LIDO HOUSE HOTEL 1,224,035 1,199,727 1,184,401 1,200,000 1,200,000 1,200,000 0.00%
551135 - BUS SHELTERS 71,490 71,490 71,490 25,000 25,000 - -100.00%
551140 - CIVIC CENTER FOOD SERVICE 33,222 27,071 (7,534) 1,500 1,500 2,500 66.67%
551150 - MARINA PARK
CONCESSION 7,383 13,245 12,632 6,500 6,500 12,000 84.62%
551151 - MARINA PARK CATERING 2,501 6,180 19,053 4,000 4,000 4,000 0.00%
551152 - WELLS FARGO LEASE 12,301 13,120 13,715 13,600 13,600 14,200 4.41%
551155 - BCR HARBOR DAY 13,550 14,286 15,066 15,300 15,300 15,600 1.96%
551165 - FACILITY RENTAL FEES 810,006 781,615 829,371 904,900 904,900 914,863 1.10%
551167 - TIDELANDS FACILITY RENTALS 12,269 22,584 28,135 12,000 12,000 12,000 0.00%
551170 - YSC FIELD FEES 177,936 185,101 194,126 215,000 215,000 215,000 0.00%
551175 - OASIS FACILITY FEES 29,341 41,329 55,493 42,000 42,000 55,000 30.95%
551180 - OASIS TRANSPORTATION
FEES 20,641 22,513 21,875 23,000 23,000 23,000 0.00%
551200 - BALBOA PIER CONCESSION 4,800 4,800 4,800 4,680 4,680 4,800 2.56%
551210 - CORONA DEL MAR CONCESSION 18,885 32,178 28,391 10,000 10,000 10,000 0.00%
551215 - CIVIC CNTR COMM ROOM
FEES 94,652 119,987 119,158 120,000 120,000 120,000 0.00%
551230 - LIBRARY FACILITIES FEE - 2,461 1,467 - - - 0.00%
551305 - 1201 DOVE STREET PROP
MGR REVN - 479,367 2,404,685 2,772,861 2,772,861 2,300,000 -17.05%
551310 - NEWPORT HARBOR LAWN BOWLING - - 467 1,000 1,000 2,000 100.00%
551470 - CDM FARMERS MARKET 4,120 4,234 4,339 4,300 4,300 6,000 39.53%
553310 - NEWPORT BLVD 251,370 249,798 336,936 282,044 282,044 310,250 10.00%
65
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
553315 - NEWPORT BUSINESS 431,418 579,656 663,983 485,295 485,295 533,825 10.00%
553320 - BALBOA BUSINESS 309,896 325,476 390,197 348,687 348,687 383,555 10.00%
553325 - COAST HIGHWAY 22,591 22,171 29,521 25,412 25,412 28,000 10.18%
553330 - LIDO SHOPPING 342,247 378,184 442,967 384,675 384,675 423,150 10.00%
553335 - NEWPORT/BALBOA BLVD 180,548 147,663 176,551 202,730 202,730 223,000 10.00%
553340 - BALBOA STRIP 1 MCFADDN TO 15 96,282 175,268 281,348 166,248 166,248 182,875 10.00%
553345 - 15TH STREET 210,766 189,432 209,978 234,036 234,036 257,500 10.03%
553350 - BALBOA STRIP 2 10TH TO
15TH 160,198 146,032 176,962 180,201 180,201 198,220 10.00%
553365 - CENTRAL LOT 111,614 126,327 136,785 125,550 125,550 138,105 10.00%
553371 - MARCUS/32ND STREET
LOT 73,652 75,984 92,665 82,849 82,849 91,135 10.00%
553375 - WASHINGTON STREET LOT 38,938 43,467 42,143 43,800 43,800 48,180 10.00%
553385 - CITY HALL 30,981 32,566 44,288 34,849 34,849 38,335 10.00%
553390 - MCFADDEN 584,729 594,315 620,976 657,528 657,528 723,280 10.00%
553395 - SEASHORE LOT 259,489 233,090 260,852 291,871 291,871 321,058 10.00%
553410 - CANNERY VILLAGE LOT 41,883 42,973 54,471 46,063 46,063 51,000 10.72%
553415 - CANNERY VILLAGE A 95,661 111,262 123,159 103,978 103,978 114,375 10.00%
553420 - CANNERY VILLAGE B 221,982 224,869 292,504 249,511 249,511 274,500 10.02%
553425 - CANNERY VILLAGE C 213,428 201,812 247,966 240,078 240,078 264,085 10.00%
553430 - BALBOA STRIP 3 10TH TO ALVARDO 98,396 111,053 140,895 110,683 110,683 151,750 37.10%
553435 - WEST NEWPORT 49TH TO
LUGONIA 102,151 80,991 67,032 114,660 114,660 126,125 10.00%
553440 - WEST NEWPORT 75,837 53,703 41,754 85,306 85,306 93,850 10.02%
553445 - OVER/UNDER VARIANCES (58,861) 19,861 225 49,293 49,293 49,293 0.00%
553446 - MARINA PARK-MAIN LOT 236,352 218,412 117,019 266,413 266,413 293,055 10.00%
553447 - MARINA PARK- EAST LOT 51,003 36,872 50,532 29,110 29,110 32,020 10.00%
553448 - MARINA PARK-WEST LOT 81,033 81,160 43,632 91,334 91,334 100,467 10.00%
553450 - IN LIEU PARKING 24,300 - - - - - 0.00%
553455 - 26TH STREET PARKING 162,616 156,380 165,721 182,921 182,921 201,213 10.00%
66
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
553460 - MARINERS LOT 28,350 36,080 40,080 31,902 31,902 35,092 10.00%
553465 - NEWPORT BLVD LOT 71,988 66,558 84,340 80,977 80,977 89,075 10.00%
553470 - BAYSIDE CDM PARKING LOT 12,215 14,577 19,460 12,819 12,819 14,100 10.00%
553475 - DAHLIA CDM PARKING LOT 25,772 32,013 37,926 28,990 28,990 31,900 10.04%
553480 - COAST HIGHWAY PARKING 15,023 15,659 16,762 16,899 16,899 18,590 10.01%
553485 - SUPERIOR LOT 66,640 46,061 588 - - - 0.00%
553490 - 32ND STREET PARKING 118,080 102,640 121,585 132,824 132,824 146,110 10.00%
553495 - PALM STREET LOT 208,374 224,047 260,894 233,174 233,174 256,492 10.00%
553505 - REGULAR PARKING
PERMITS 621,417 648,189 648,988 667,580 667,580 668,000 0.06%
553510 - ZONE #1 NPT ISLAND PARKING 414 475 220 490 490 230 -53.06%
553515 - ZONE #1 NPT ISLAND GUEST 5,605 14,801 7,596 15,269 15,269 7,825 -48.75%
553520 - ZONE #2 NEWPORT
HEIGHTS 3,591 10,260 5,182 10,584 10,584 5,537 -47.69%
553525 - ZONE #3 ARALIA STREET 1,273 2,660 909 2,744 2,744 950 -65.38%
553530 - CORONA DEL MAR
PARKNG LOT 2,108,845 2,096,474 2,557,045 2,364,732 2,364,732 2,550,000 7.83%
553535 - PARKING METER FEES (408,318) (442,756) (477,099) (442,456) (442,456) (500,000)13.01%
553536 - PAY BY CELL TRANSACTION FEE (92,275) (106,199) (143,565) - - - 0.00%
55 - PROPERTY INCOME Total 14,029,435 14,950,708 18,145,614 17,897,004 17,905,504 18,520,381 3.48%
56 - DONATIONS & CONTRIBU 561000 - MCFADDEN SQ (CENTNIAL) 3,750 3,000 - 2,750 2,750 2,750 0.00%
561005 - PRVT DONATION/
CONTRIBUTNS 93,520 73,467 72,864 40,000 145,598 20,000 -50.00%
561006 - DONATIONS - HOMELESS ASSIS 7,213 1,688 3,910 - - - 0.00%
561008 - HOAG HOMELESS TASKFORCE CONTR. 600,000 - 300,000 300,000 300,000 300,000 0.00%
561010 - FRIENDS OF OASIS
DONATNS 61,125 61,875 - 20,000 20,000 20,000 0.00%
561025 - DONATNS/PENINSULA FESTVL 2,500 2,000 2,000 2,000 2,000 2,000 0.00%
67
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e
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A
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d
B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
561035 - BAYVIEW LANDING AGMT 66,870 - - 10,571 10,571 - -100.00%
561086 - MARINA PARK SAILING 40,000 - 40,000 - 80,181 - 0.00%
56 - DONATIONS & CONTRIBU Total 874,978 142,030 418,774 375,321 561,100 344,750 -8.15%
61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY 10,119 493,950 18,259 15,000 15,000 15,000 0.00%
611010 - SPECIAL LIGHTING
DISTRICT 106,174 119,036 127,341 115,590 115,590 115,590 0.00%
611025 - SALE OF SCRAP MATERIALS - 6,010 6,857 1,000 1,000 6,000 500.00%
61 - NON-OPERATING SOURCE Total 116,292 618,996 152,456 131,590 131,590 136,590 3.80%
69 - TRANSFERS 691012 - TRANSFER IN FUND 012 - - 1,000,000 - - - 0.00%
691100 - TRANSFER IN TIDELAND
FUND - 18,380,271 19,333,407 19,767,775 20,121,369 20,742,162 4.93%
691168 - TRANSFER IN PEG FEES FUND - 47,992 - - - - 0.00%
691669 - TRANSFER IN AD #120 - - 302,500 - - - 0.00%
691675 - TRANSFER IN AD #124 - - 927,800 - - - 0.00%
691752 - TRANSFER IN EQUIPMENT
FUND 472,403 - - - - - 0.00%
691764 - TRANSFER IN IT ISF 812,227 - - - - - 0.00%
69 - TRANSFERS Total 1,284,630 18,428,263 26,926,241 19,767,775 20,121,369 20,742,162 4.93%
010 - GENERAL FUND Total 262,710,959 302,739,030 322,717,019 315,298,822 323,428,041 332,457,397 5.44%
012 - GENERAL FUND CAPITAL PROJECTS 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 21,301,066 8,430,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54%
691167 - TRANSFER IN
OCEANFRONT ENCROAC - 500,000 - - - - 0.00%
69 - TRANSFERS Total 21,301,066 8,930,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54%
012 - GENERAL FUND CAPITAL PROJECTS Total 21,301,066 8,930,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54%
100 - TIDE &
SUBMERGED
LANDS FUND
42 - LICENSES
PERMITS
421005 - LIVE ABOARD PERMITS
(NON COMM) 16,695 16,037 17,820 16,000 16,000 17,500 9.38%
68
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A
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
421006 - LIVE ABOARD COMMERCIAL PERMITS 181 - - 200 200 - -100.00%
423025 - PIER TRANSFER FEES 33,956 26,670 9,265 20,000 20,000 10,000 -50.00%
423030 - DREDGING PERMIT APPLICATN FEES 36,386 6,654 41,400 40,000 40,000 20,000 -50.00%
551034 - SHORT-TERM MOORING
LICENSES - - - 130,000 130,000 124,000 -4.62%
42 - LICENSES PERMITS Total 87,219 49,361 68,485 206,200 206,200 171,500 -16.83%
43 - INTERGOVTAL
REVENUES 431455 - OTHER GOVT GRANTS - - 6,481 - - - 0.00%
43 - INTERGOVTAL REVENUES Total - - 6,481 - - - 0.00%
51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 42,314 - - - - - 0.00%
511055 - REVENUE N.O.C. - 1,200 14,041 - - - 0.00%
511075 - BAD DEBT (2,072) (1,387) (607) (590) (590) - -100.00%
511120 - POLLTN LEGAL LIAB INS
POLICY 990 182 15,244 - - - 0.00%
51 - MISC REVENUES Total 41,232 (5) 28,678 (590) (590) - -100.00%
52 - SERVICE FEES & CHARG 521055 - APPEALS 1,250 - 2,500 - - - 0.00%
521180 - IMPOUND RELEASE FEES 25,005 12,949 9,868 10,000 10,000 10,000 0.00%
521446 - HARBOR EVENT PERMITS 3,933 13,817 14,019 15,000 15,000 16,000 6.67%
521665 - OTHER SERVICES FEES - 1,509 1,097 - - 1,200 0.00%
521690 - WAITLIST FEES 243 291 279 300 300 350 16.67%
52 - SERVICE FEES & CHARG Total 30,430 28,566 39,179 25,300 25,300 37,550 48.42%
53 - FINES &
PENALTIES 531001 - COLLECTIONS 491 475 - - - - 0.00%
531002 - COLLECTIONS SERVICE
FEE (88) (85) - - - - 0.00%
531060 - DELINQUENCY PENALTY 15,561 32,017 22,653 13,000 13,000 12,500 -3.85%
531070 - ADMINISTRATIVE CITATION
FINES 18,887 16,867 11,291 12,000 12,000 12,000 0.00%
531071 - ADMIN CITE COLLECTION SVC FEE (839) (725) (521) - - (600)0.00%
69
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A
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p
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e
d
B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
531105 - ABANDONED VESSEL AUCTION 3,354 3,552 4,479 6,000 6,000 6,000 0.00%
53 - FINES & PENALTIES Total 37,365 52,100 37,902 31,000 31,000 29,900 -3.55%
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 127,362 108,738 194,821 134,976 134,976 141,725 5.00%
54 - INVESTMENT EARNINGS Total (387,765) 29,970 272,203 134,976 134,976 141,725 5.00%
55 - PROPERTY
INCOME 551015 - AMERICAN LEGION 150,372 167,481 161,737 216,000 216,000 216,000 0.00%
551020 - BEACON BAY (SPLIT) 1,543,443 1,788,754 1,881,442 2,080,000 2,080,000 2,444,000 17.50%
551030 - TELESCOPE FRANCH
(SPLIT) 974 908 1,011 1,316 1,316 987 -25.00%
551035 - MOORING PERMITS - ON SHORE 69,546 69,546 69,546 69,546 69,546 69,546 0.00%
551040 - MOORING PERMITS - OFF
SHORE 617,608 620,650 623,171 623,171 623,171 623,171 0.00%
551050 - BYB SLIPS (SPLIT) 653,171 653,171 653,171 653,171 653,171 653,171 0.00%
551051 - BYB DINGHY RACKS 2,658 2,296 2,280 2,500 2,500 2,400 -4.00%
551052 - MARINA PARK SLIPS 479,712 345,203 354,910 360,000 360,000 400,000 11.11%
551053 - MARINA PARK DINGHY
RACKS 8,297 8,291 8,208 8,000 8,000 8,400 5.00%
551054 - MARINE ACTIVITIES
PERMIT 33,828 34,374 33,756 16,000 16,000 18,000 12.50%
551060 - BASIN MARINE SHIP (SPLIT) 119,514 137,163 131,674 141,000 141,000 143,350 1.67%
551065 - BYB GARAGES (SPLIT) 35,344 35,344 35,344 35,344 35,344 35,344 0.00%
551070 - BYB ELECTRICITY (SPLIT) 8,605 9,007 10,873 8,460 8,460 8,460 0.00%
551075 - HERITAGE YACHT (SPLIT) 9,594 9,594 9,594 9,594 9,594 9,594 0.00%
551080 - GALLEY CAFE (SPLIT) 19,548 19,548 19,548 19,548 19,548 19,548 0.00%
551085 - BYB APARTMENTS (SPLIT) 30,456 30,456 30,456 18,915 18,915 30,456 61.02%
551086 - BYB OFFICES (SPLIT) 17,930 18,304 18,767 18,565 18,565 19,035 2.53%
551090 - HARBOR ISLAND 52,584 52,584 55,936 52,500 52,500 56,000 6.67%
551095 - BAHIA CORINTHIAN 134,089 154,633 175,498 173,000 173,000 181,000 4.62%
551110 - LIDO COMM ASSN ANTIBES - 127,273 68,484 50,000 50,000 50,000 0.00%
70
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
551150 - MARINA PARK CONCESSION 80,000 80,000 80,000 80,000 80,000 80,000 0.00%
551185 - BALBOA BAY CLUB LEASE 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00%
551195 - J A BEEK BALBOA ISLAND FERRY 96,405 97,267 103,081 99,000 99,000 99,000 0.00%
551200 - BALBOA PIER
CONCESSION 152,274 149,182 161,062 150,000 150,000 153,000 2.00%
551225 - HARBOR BAIT BARGE 6,037 6,678 6,572 6,000 6,000 6,100 1.67%
551235 - RESIDENTIAL PIERS 118,000 118,000 118,000 117,800 117,800 117,800 0.00%
551240 - LARGE COMM MARINA 248,441 248,441 248,441 248,441 248,441 248,441 0.00%
551245 - SMALL COMM MARINA 47,662 46,852 47,662 47,662 47,662 47,662 0.00%
551250 - VESSEL CHRTR BUSINESS 26,833 26,023 26,833 26,833 26,833 26,833 0.00%
551255 - VESSEL RENTAL FACILITY 20,560 18,993 20,560 20,560 20,560 20,560 0.00%
551265 - YACHT CLUB GUEST SLIP 13,471 13,471 13,471 13,471 13,471 13,471 0.00%
551270 - RESTAURANTS COMM
PIERS 7,873 7,095 7,873 7,873 7,873 7,873 0.00%
551275 - SHIPYARD COMM PIERS 6,559 6,559 6,559 6,559 6,559 6,559 0.00%
551285 - OTHER BLDG OVER TDLD 5,325 5,325 5,325 5,325 5,325 5,325 0.00%
551290 - FUEL DOCK 4,710 4,710 4,710 4,710 4,710 4,710 0.00%
551295 - SPORT FISHING CHRTR 4,446 4,446 4,446 4,446 4,446 4,446 0.00%
551540 - SALE OF OIL 1,679,870 1,287,532 1,582,452 1,250,000 1,395,000 1,200,000 -4.00%
551560 - HOA NONMEM < 13K SQF 5,693 5,693 5,693 5,693 5,693 5,693 0.00%
551565 - HOA NONMEM 13-30K SQF 6,927 6,927 6,927 6,927 6,927 6,927 0.00%
553355 - OCEAN FRONT 1,268,956 1,249,180 1,441,085 1,425,625 1,425,625 1,482,650 4.00%
553360 - 19TH ST 113,822 103,955 131,600 128,048 128,048 133,170 4.00%
553370 - BALBOA METERED LOT 286,098 303,195 316,214 321,804 321,804 334,677 4.00%
553400 - A STREET PARKING LOT 226,523 111,969 77,278 155,457 155,457 161,675 4.00%
553405 - B STREET PARKING LOT 103,055 113,251 123,638 115,923 115,923 120,560 4.00%
553446 - MARINA PARK-MAIN LOT 80,930 73,307 89,438 88,804 88,804 92,357 4.00%
553447 - MARINA PARK- EAST LOT 8,130 7,160 180,709 7,278 7,278 7,569 4.00%
553448 - MARINA PARK-WEST LOT 27,227 27,250 14,656 30,445 30,445 31,662 4.00%
553500 - BALBOA PARKING LOT 2,296,881 2,176,057 2,761,019 2,580,125 2,580,125 2,683,330 4.00%
553535 - PARKING METER FEES (148,675) (84,801) (112,136) (160,000) (160,000) (166,400)4.00%
71
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A
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d
B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change
over PY
Adopted
553536 - PAY BY CELL TRANSACTION FEE (27,554) (28,830) (41,589) - - - 0.00%
553537 - PARKING RESERV SYSTEM TN FEE (1,144) - - - - - 0.00%
55 - PROPERTY INCOME Total 13,763,768 13,480,629 14,788,149 14,362,601 14,510,601 14,938,273 4.01%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND 8,668,941 11,546,069 11,170,010 12,256,805 12,263,815 10,611,825 -13.42%
69 - TRANSFERS Total 8,668,941 11,546,069 11,252,355 12,256,805 12,263,815 10,611,825 -13.42%
100 - TIDE & SUBMERGED LANDS FUND Total 22,241,190 25,186,690 26,493,433 27,016,292 27,171,302 25,930,773 -4.02%
101 - TIDELANDS HARBOR CAP FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 416,225 617,424 1,309,710 707,038 707,038 742,390 5.00%
541005 - FAIR VALUE OF INVESTMENTS (1,434,907) (249,668) 790,072 - - - 0.00%
54 - INVESTMENT EARNINGS Total (1,018,683) 367,756 2,099,783 707,038 707,038 742,390 5.00%
55 - PROPERTY
INCOME
551035 - MOORING PERMITS - ON
SHORE 94,642 95,896 101,336 100,000 100,000 104,000 4.00%
551040 - MOORING PERMITS - OFF SHORE 548,624 566,842 614,024 580,000 580,000 636,000 9.66%
551045 - MOORINGS GUEST 331,810 353,354 402,290 300,000 300,000 360,000 20.00%
551046 - MOORINGS TRANSFERS 76,424 53,655 81,836 60,000 60,000 64,000 6.67%
551050 - BYB SLIPS (SPLIT) 600,292 893,523 991,519 975,825 975,825 1,008,405 3.34%
551065 - BYB GARAGES (SPLIT) 36,042 42,109 44,987 44,556 44,556 47,846 7.38%
551075 - HERITAGE YACHT (SPLIT) 2,294 3,063 3,658 3,801 3,801 4,177 9.89%
551080 - GALLEY CAFE (SPLIT) 8,504 9,065 12,034 11,942 11,942 12,733 6.62%
551085 - BYB APARTMENTS (SPLIT) 3,183 6,154 7,391 - - 8,554 0.00%
551150 - MARINA PARK CONCESSION 206,238 202,249 183,612 170,000 170,000 175,000 2.94%
551185 - BALBOA BAY CLUB LEASE 2,246,724 2,623,738 3,032,944 2,588,838 2,588,838 2,988,838 15.45%
551235 - RESIDENTIAL PIERS 155,911 160,445 164,562 160,000 160,000 170,000 6.25%
551240 - LARGE COMM MARINA 541,278 589,833 628,086 617,559 617,559 641,559 3.89%
551242 - MEDIUM COMM MARINA 85,465 90,671 96,850 93,000 93,000 96,000 3.23%
551245 - SMALL COMM MARINA 96,365 107,137 110,966 109,338 109,338 114,338 4.57%
551250 - VESSEL CHRTR BUSINESS 31,475 29,570 22,649 34,767 34,767 23,567 -32.21%
72
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e
d
B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
551255 - VESSEL RENTAL FACILITY 25,547 33,518 42,448 42,440 42,440 44,440 4.71%
551265 - YACHT CLUB GUEST SLIP 1,296 2,170 2,954 2,729 2,729 3,129 14.66%
551270 - RESTAURANTS COMM PIERS 1,774 1,969 3,222 3,027 3,027 3,327 9.91%
551275 - SHIPYARD COMM PIERS 10,084 11,182 31,141 11,741 11,741 12,241 4.26%
551285 - OTHER BLDG OVER TDLD 5,903 6,562 7,112 6,875 6,875 7,275 5.82%
551290 - FUEL DOCK 5,522 6,123 6,624 6,390 6,390 6,790 6.26%
551295 - SPORT FISHING CHRTR 5,212 5,780 6,253 6,054 6,054 6,354 4.96%
551560 - HOA NONMEM < 13K SQF 14,672 15,869 16,867 16,507 16,507 17,207 4.24%
551565 - HOA NONMEM 13-30K SQF 7,746 8,639 9,347 9,073 9,073 9,573 5.51%
55 - PROPERTY INCOME Total 5,143,027 5,919,116 6,624,713 5,954,462 5,954,462 6,565,353 10.26%
56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - 12,415 - - - - 0.00%
56 - DONATIONS & CONTRIBU Total - 12,415 - - - - 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND 4,500,000 4,600,000 4,715,000 5,832,875 5,832,875 5,978,697 2.50%
69 - TRANSFERS Total 4,500,000 4,600,000 4,715,000 5,832,875 5,832,875 5,978,697 2.50%
101 - TIDELANDS HARBOR CAP FUND Total 8,624,344 10,899,287 13,439,496 12,494,375 12,494,375 13,286,440 6.34%
105 - ASSET
FORFEITURE
FUND
53 - FINES &
PENALTIES 531080 - FED DOJ/PREVENTION - - 46,351 - - - 0.00%
531085 - FED DOJ/ENFORCEMENT - - 205,198 - - - 0.00%
531090 - FEDERAL/DEPT OF
TREASURY 185,038 3,939 - - - - 0.00%
531095 - STATE PREVENTION 337 1,428 2,482 - - - 0.00%
531100 - STATE ENFORCEMENT 1,910 8,091 14,064 - - - 0.00%
53 - FINES & PENALTIES Total 187,285 13,458 268,095 - - - 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 5,656 9,049 22,754 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (14,077) (797) 13,574 - - - 0.00%
54 - INVESTMENT EARNINGS Total (8,421) 8,253 36,329 - - - 0.00%
105 - ASSET FORFEITURE FUND Total 178,864 21,710 304,424 - - - 0.00%
73
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A
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e
d
B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
110 - OTS GRANT FUND
43 - INTERGOVTAL REVENUES 431360 - OTS REV 205,750 299,968 281,637 - 522,434 - 0.00%
43 - INTERGOVTAL REVENUES Total 205,750 299,968 281,637 - 522,434 - 0.00%
110 - OTS GRANT FUND Total 205,750 299,968 281,637 - 522,582 - 0.00%
111 - SLESF GRANT FUND
43 -
INTERGOVTAL REVENUES 431020 - SLESF COPS REVENUE 211,400 215,174 241,105 250,000 250,000 250,000 0.00%
43 - INTERGOVTAL REVENUES Total 211,400 215,174 241,105 250,000 250,000 250,000 0.00%
111 - SLESF GRANT FUND Total 211,400 215,174 241,105 250,000 250,000 250,000 0.00%
112 - MISCELLANEOUS GRANT FUND
43 - INTERGOVTAL REVENUES 431457 - OTHER INTERGOVERNMENTAL REV - - 9,911 - - - 0.00%
112 - MISCELLANEOUS GRANT FUND Total - - 9,911 - - - 0.00%
119 - CDBG PROGRAM INCOME FUND 55 - PROPERTY INCOME 551120 - WNCC PACIFICA - - - - 305,773 315,000 0.00%
55 - PROPERTY INCOME Total - - - - 305,773 315,000 0.00%
119 - CDBG PROGRAM INCOME FUND Total - - - - 305,773 315,000 0.00%
120 - COMM
DEVL BLK GRANT FUND
43 -
INTERGOVTAL REVENUES 431235 - CDBG FUNDS 235,107 438,180 16,842 385,974 805,348 385,974 0.00%
431535 - CARES ACT - CDBG 56,700 559,486 78,379 - 31,608 - 0.00%
43 - INTERGOVTAL REVENUES Total 291,807 997,666 95,221 385,974 836,956 385,974 0.00%
55 - PROPERTY INCOME 551120 - WNCC PACIFICA - - - 305,000 - 305,000 0.00%
55 - PROPERTY INCOME Total - - - 305,000 - 305,000 0.00%
120 - COMM DEVL BLK GRANT FUND Total 291,807 997,666 95,221 690,974 836,956 690,974 0.00%
121 - STATE GAS TAX FUND
43 -
INTERGOVTAL REVENUES 431110 - GAS TAX APPORTIONMENT 2105 291,807 997,666 95,221 690,974 836,956 690,974 0.00%
431115 - GAS TAX APPORTIONMENT
2106 299,911 308,960 333,841 332,849 332,849 338,781 1.78%
74
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
431120 - GAS TAX APPORTIONMENT 2103 678,357 694,031 774,633 676,473 676,473 796,268 17.71%
431125 - GAS TAX APPORTIONMENT
2107 569,107 660,625 699,256 631,704 631,704 715,006 13.19%
431130 - GAS TAX ENGINEERING AID 2107.5 7,500 7,500 7,500 7,500 7,500 7,500 0.00%
43 - INTERGOVTAL REVENUES Total 2,030,920 2,155,859 2,331,826 2,153,871 2,153,871 2,385,585 10.76%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,595 53,607 131,914 95,646 95,646 95,646 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (38,595) (32,268) 81,601 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 21,339 213,515 95,646 95,646 95,646 0.00%
121 - STATE GAS TAX FUND Total 2,030,920 2,177,199 2,545,340 2,249,516 2,249,516 2,481,231 10.30%
122 - MEASURE M
FUND
43 - INTERGOVTAL
REVENUES 431145 - MEASURE M2 FAIR SHARE 2,378,931 2,525,261 2,565,014 2,831,037 2,831,037 2,927,173 3.40%
43 - INTERGOVTAL REVENUES Total 2,378,931 2,525,261 2,565,014 2,831,037 2,831,037 2,927,173 3.40%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 43,793 57,163 84,831 48,285 48,285 61,929 28.26%
541005 - FAIR VALUE OF INVESTMENTS (43,793) (28,116) 50,670 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 29,046 135,501 48,285 48,285 61,929 28.26%
122 - MEASURE M FUND Total 2,378,931 2,554,307 2,700,515 2,879,322 2,879,322 2,989,102 3.81%
123 - MEASURE
M-COMPETITIVE FUND
43 -
INTERGOVTAL REVENUES 431150 - MEASURE M COMPETITIVE - 172,390 400,289 - 5,107,388 4,795,135 0.00%
43 - INTERGOVTAL REVENUES Total - 172,390 400,289 - 5,107,388 4,795,135 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND - 5,010 15,290 - - - 0.00%
69 - TRANSFERS Total - 5,010 15,290 - - - 0.00%
123 - MEASURE M-COMPETITIVE FUND Total - 177,400 415,579 - 5,107,388 4,795,135 0.00%
75
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
126 - SB1 GAS TAX RMRA FUND
43 - INTERGOVTAL REVENUES 431127 - GAS TAX SB1 RMRA 2030 1,725,818 1,900,470 2,197,540 2,063,464 2,063,464 2,205,502 6.88%
43 - INTERGOVTAL REVENUES Total 1,725,818 1,900,470 2,197,540 2,063,464 2,063,464 2,205,502 6.88%
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 11,182 21,281 31,058 16,378 16,378 21,174 29.28%
541005 - FAIR VALUE OF
INVESTMENTS (11,182) 17,008 15,656 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 38,290 46,715 16,378 16,378 21,174 29.28%
126 - SB1 GAS TAX RMRA FUND Total 1,725,818 1,938,760 2,244,255 2,079,842 2,079,842 2,226,676 7.06%
135 - CONTRIBUTIONS
FUND
43 - INTERGOVTAL
REVENUES
431075 - OC SANITATION DST
CONTRIB - 34,918 22,700 - 759,299 - 0.00%
431135 - REFNDS&REBATES FROM GOVT 86,250 60,581 - - 9,022 - 0.00%
431220 - IRVINE RANCH WATER
DIST - - 196,855 - - - 0.00%
431222 - OC WATER DISTRICT
CONTRIBUTION - 106,601 - - 6,561 - 0.00%
431225 - NEWPORT MESA UNFD SCHOOL DIST - - 100,257 - - - 0.00%
431385 - DEPT OF BOATING &
WATERWAYS 221,432 73,035 165,319 - 111,646 - 0.00%
431455 - OTHER GOVT GRANTS 971,480 - - - 231,236 311,502 0.00%
431460 - OCTA BICYCLE FUNDING
PROG - 715,579 1,038,884 - 595,137 - 0.00%
431490 - CAL RECYCLE - 147,109 92,005 - 157,995 - 0.00%
431505 - LBCWD REIMBURSEMENT - 10,980 - - - - 0.00%
43 - INTERGOVTAL REVENUES Total 1,279,162 1,148,803 1,616,019 - 1,893,594 311,502 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME - - - 1,473 1,473 1,473 0.00%
54 - INVESTMENT EARNINGS Total - - - 1,473 1,473 1,473 0.00%
76
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 66,992 492,038 5,501,518 - 3,740,336 - 0.00%
561007 - 20A CONTRIBUTIONS 4,211,583 1,824,562 877,633 - 86,348 - 0.00%
56 - DONATIONS & CONTRIBU Total 4,278,575 2,316,601 6,379,151 - 3,826,684 - 0.00%
691010 - TRANSFER IN GENERAL FUND - - - - 5,489 - 0.00%
691513 - TRANSFER IN FFP FUND - - 4,643,968 - - - 0.00%
69 - TRANSFERS Total - - 4,643,968 - 5,489 - 0.00%
135 - CONTRIBUTIONS FUND Total 5,557,737 3,465,404 12,639,138 1,473 5,727,240 312,975 21152.77%
137 - PCH RELINQUISHMENT
51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - 8,428 - - - - 0.00%
51 - MISC REVENUES Total - 8,428 - - - - 0.00%
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 14,399 4,671 1,743 1,473 1,473 1,566 6.32%
541005 - FAIR VALUE OF
INVESTMENTS (47,058) (27,592) 1,097 - - - 0.00%
54 - INVESTMENT EARNINGS Total (32,659) (22,921) 2,840 1,473 1,473 1,566 6.32%
137 - PCH RELINQUISHMENT Total (32,659) (14,493) 2,840 1,473 1,473 1,566 6.32%
138 - ENVIRONMENTAL
CONTRIBUTIONS
43 - INTERGOVTAL
REVENUES
431135 - REFNDS&REBATES FROM
GOVT 194,453 - 771,366 - 598,134 3,266,409 0.00%
431388 - DEPT OF WATER RESOURCES - - 1,600,000 - - - 0.00%
431454- STATE GRANTS 4,100,000 - -100.00%
431500 - CLEAN BEACHES INITIATIVE 88,999 - 218,238 - - - 0.00%
43 - INTERGOVTAL REVENUES Total 283,452 - 2,589,603 4,100,000 598,134 3,266,409 -20.33%
51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 156,207 - - - 42,650 - 0.00%
51 - MISC REVENUES Total 156,207 - - - 42,650 - 0.00%
138 - ENVIRONMENTAL CONTRIBUTIONS Total 439,658 - 2,589,603 4,100,000 640,784 3,266,409 -20.33%
140 - CIRCULATION &
TRANSPORTATION
42 - LICENSES PERMITS 422040 - FAIR SHARE FEES 235,011 289,075 299,476 (33,462) - - -100.00%
42 - LICENSES PERMITS Total 235,011 289,075 299,476 (33,462) - - -100.00%
77
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d
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 35,268 50,418 35,196 1,386 1,386 1,704 22.93%
541005 - FAIR VALUE OF
INVESTMENTS (123,676) (16,024) 23,346 (1,747) (1,747) (1,851)5.94%
54 - INVESTMENT EARNINGS Total (88,409) 34,395 58,542 (360) (360) (146)-59.39%
140 - CIRCULATION & TRANSPORTATION Total 146,602 323,469 358,018 (33,822) (360) (146)-99.57%
422140 - BET DEVELOPMENT
COMMERCIAL 199,098 144,392 190,664 179,843 179,843 185,000 2.87%
42 - LICENSES PERMITS Total 199,098 144,392 190,664 179,843 179,843 185,000 2.87%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,616 5,325 8,917 4,748 4,748 6,286 32.38%
541005 - FAIR VALUE OF INVESTMENTS (15,851) (4,594) 4,688 - - - 0.00%
54 - INVESTMENT EARNINGS Total (11,236) 731 13,605 4,748 4,748 6,286 32.38%
141 - BUILDING EXCISE TAX FUND Total 187,863 145,123 204,269 184,591 184,591 191,286 3.63%
142 - AIR
QUALITY MGMT
DISTRICT FUND
43 -
INTERGOVTAL
REVENUES 431240 - AQMD 109,607 110,841 112,059 109,900 109,900 111,126 1.12%
43 - INTERGOVTAL REVENUES Total 109,607 110,841 112,059 109,900 109,900 111,126 1.12%
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 14,282 25,184 50,212 31,872 31,872 33,466 5.00%
541005 - FAIR VALUE OF INVESTMENTS (14,282) (7,107) 30,261 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 18,076 80,473 31,872 31,872 33,466 5.00%
69 - TRANSFERS 691012 - TRANSFER IN FUND 012 69,812 - - - - - 0.00%
69 - TRANSFERS Total 69,812 - - - - - 0.00%
142 - AIR QUALITY MGMT DISTRICT FUND Total 179,419 128,917 192,533 141,772 141,772 144,592 1.99%
160 -
ENVIRONMENTAL LIABILITY FUND 47 - OTHER TAXES 414020 - SOLID WASTE AUDIT RECOVERY 54,996 8,201 45,080 - - - 0.00%
414025 - SOLID WASTE FRANCHISE
TAX 768,737 866,546 918,093 711,563 711,563 900,000 26.48%
78
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
47 - OTHER TAXES Total 823,732 874,747 963,173 711,563 711,563 900,000 26.48%
51 - MISC REVENUES 511090 - NPT CONDO ASSN 66,593 70,058 66,962 68,409 68,409 67,000 -2.06%
51 - MISC REVENUES Total 66,593 70,058 66,962 68,409 68,409 67,000 -2.06%
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 95,417 153,228 293,006 153,829 153,829 180,550 17.37%
541005 - FAIR VALUE OF
INVESTMENTS (331,447) (59,583) 180,497 - - - 0.00%
54 - INVESTMENT EARNINGS Total (236,030) 93,646 473,502 153,829 153,829 180,550 17.37%
160 - ENVIRONMENTAL LIABILITY FUND Total 654,295 1,038,451 1,503,637 933,801 933,801 1,147,550 22.89%
164 - FiiN FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 14,711 21,038 33,671 21,727 21,727 23,140 6.50%
541005 - FAIR VALUE OF INVESTMENTS (50,975) (10,997) 21,022 3,612 3,612 - -100.00%
54 - INVESTMENT EARNINGS Total (36,264) 10,041 54,692 25,338 25,338 23,140 -8.68%
164 - FiiN FUND Total (36,264) 10,041 54,692 25,338 25,338 23,140 -8.68%
166 - AMERICAN
RESCUE PLAN
ACT 2021
43 -
INTERGOVTAL
REVENUES
431540 - AMERICAN RESCUE PLAN
ACT - 3,188,587 6,952,684 - - - 0.00%
431541 - AMERICAN RESCUE PLAN
ACT WATER 122,543 - 100,187 - - - 0.00%
431542 - AMERICAN RESCUE PLAN ACT SEWER - 24,411 18,847 - - - 0.00%
43 - INTERGOVTAL REVENUES Total 122,543 3,212,998 7,071,719 - - - 0.00%
166 - AMERICAN RESCUE PLAN ACT 2021 Total 122,543 3,212,998 7,071,719 - - - 0.00%
167 -
OCEANFRONT ENCROACHMENT FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 12,456 33,001 21,787 21,787 21,787 0.00%
541005 - FAIR VALUE OF
INVESTMENTS - 8,898 19,596 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 21,354 52,597 21,787 21,787 21,787 0.00%
55 - PROPERTY
INCOME
551000 - OCEANFRONT
ENCROACHMENT - 261,477 270,561 272,000 272,000 282,000 3.68%
79
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
55 - PROPERTY INCOME Total - 261,477 270,561 272,000 272,000 282,000 3.68%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,162,791 - - - - - 0.00%
69 - TRANSFERS Total 1,162,791 - - - - - 0.00%
167 - OCEANFRONT ENCROACHMENT FUND Total 1,162,791 282,831 323,159 293,787 293,787 303,787 3.40%
168 - PEG FEES
FUND
51 - MISC
REVENUES
511065 - CABLE FRANCHISE PEG
FEES - 340,307 307,890 360,000 360,000 360,000 0.00%
51 - MISC REVENUES Total - 340,307 307,890 360,000 360,000 360,000 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME - 44,889 100,756 2,931 2,931 2,931 0.00%
541005 - FAIR VALUE OF INVESTMENTS - 33,763 61,255 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 78,651 162,011 2,931 2,931 2,931 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND 2,781,571 - - - - - 0.00%
69 - TRANSFERS Total 2,781,571 - - - - - 0.00%
168 - PEG FEES FUND Total 2,781,571 418,958 469,901 362,931 362,931 362,931 0.00%
169 - OPIOID REMEDIATION
FUND
43 - INTERGOVTAL
REVENUES
431457 - OTHER
INTERGOVERNMENTAL REV - - 44,976 - 350,790 - 0.00%
43 - INTERGOVTAL REVENUES Total - - 44,976 - 350,790 - 0.00%
169 - OPIOID REMEDIATION FUND Total - - 44,976 - 350,790 - 0.00%
180 - RESTRICTED
PROGRAMS
FUND
51 - MISC
REVENUES 511015 - ADA EDU. & ENFORCE - 69,038 66,266 - - 49,525 0.00%
511110 - VNB PUBLIC BENEFIT FEE - 150,000 150,000 150,000 150,000 150,000 0.00%
51 - MISC REVENUES Total - 219,038 216,266 150,000 150,000 199,525 33.02%
52 - SERVICE
FEES & CHARG
521700 - GENERAL PLAN
MAINTENANCE FEE - - 61,917 - - 80,607 0.00%
52 - SERVICE FEES & CHARG Total - - 61,917 - - 80,607 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME - 28,363 67,757 - - 13,218 0.00%
80
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change
over PY
Adopted
541005 - FAIR VALUE OF INVESTMENTS - 20,329 40,531 - - 7,457 0.00%
54 - INVESTMENT EARNINGS Total - 48,692 108,288 - - 20,675 0.00%
55 - PROPERTY INCOME 553450 - IN LIEU PARKING - 24,300 24,669 31,749 31,749 31,749 0.00%
55 - PROPERTY INCOME Total - 24,300 24,669 31,749 31,749 31,749 0.00%
56 - DONATIONS & CONTRIBU 561035 - BAYVIEW LANDING AGMT - 64,829 112,587 35,000 35,000 35,000 0.00%
56 - DONATIONS & CONTRIBU Total - 64,829 112,587 35,000 35,000 35,000 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,737,821 - - - - - 0.00%
69 - TRANSFERS Total 1,737,821 - - - - - 0.00%
180 - RESTRICTED PROGRAMS FUND Total 1,737,821 356,859 523,727 216,749 216,749 367,556 69.58%
511 - CIVIC
CENTER FUND
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 4,927 7,460 13,535 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (17,069) (3,484) 8,298 - - - 0.00%
54 - INVESTMENT EARNINGS Total (12,142) 3,976 21,834 - - - 0.00%
511 - CIVIC CENTER FUND Total (12,142) 3,976 21,834 - - - 0.00%
512 - MISC FFP PROJECTS 69 - TRANSFERS 691513 - TRANSFER IN FFP FUND - 6,900,000 4,940,281 - 500,000 1,059,000 0.00%
69 - TRANSFERS Total - 6,900,000 4,940,281 - 500,000 1,059,000 0.00%
512 - MISC FFP PROJECTS Total - 6,900,000 4,940,281 - 500,000 1,059,000 0.00%
513 - FACILITIES
FINANCING PLAN
42 - LICENSES
PERMITS 422065 - PARK FEES ZONE 1 - 34,309 - - - - 0.00%
422070 - PARK FEES ZONE 2 138,809 - - - - - 0.00%
422080 - PARK FEES ZONE 4 156,750 - - - - - 0.00%
422110 - PARK FEES ZONE 10 86,559 - 38,400 - - - 0.00%
422115 - PARK FEES ZONE 11 - - 30,217 - - - 0.00%
42 - LICENSES PERMITS Total 382,118 34,309 68,617 - - - 0.00%
81
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 348,710 371,707 765,875 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (1,290,438) (161,745) 516,408 - - - 0.00%
54 - INVESTMENT EARNINGS Total (941,728) 209,963 1,282,283 - - - 0.00%
56 - DONATIONS
& CONTRIBU
561005 - PRVT DONATION/
CONTRIBUTNS - - - - 5,243,968 - 0.00%
561075 - NEWPORT UPTOWN PUBLIC BENEFIT 113,279 - - - - - 0.00%
561081 - HARBOR POINTE SENIOR
LIVING 750,000 - - - - - 0.00%
56 - DONATIONS & CONTRIBU Total 863,279 - 37,954 - 5,243,968 - 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 19,000,000 12,924,919 11,072,033 1,285,152 12,104,412 6,778,085 427.42%
691512 - TRANSFER IN MISC FFP PROJECTS - 41,272 - - - - 0.00%
69 - TRANSFERS Total 19,000,000 12,966,191 11,072,033 1,285,152 12,104,412 6,778,085 427.42%
513 - FACILITIES FINANCING PLAN Total 19,303,669 13,210,463 12,460,887 1,285,152 17,348,380 6,778,085 427.42%
521 - POLICE FACILITY NEW
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 216,587 18,653 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS - 437,569 14,748 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 654,156 33,401 - - - 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 24,093,441 - - - - 0.00%
691012 - TRANSFER IN FUND 012 - 1,450,000 - - - - 0.00%
691513 - TRANSFER IN FFP FUND - 3,324,919 - - - - 0.00%
69 - TRANSFERS Total - 28,868,360 - - - - 0.00%
521 - POLICE FACILITY NEW Total - 29,522,516 33,401 - - - 0.00%
531 - JR GUARDS
CAPITAL PROJCTS
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,765 1,195 1,718 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (8,159) (5,894) 466 - - - 0.00%
82
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e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
54 - INVESTMENT EARNINGS Total (5,394) (4,700) 2,184 - - - 0.00%
56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - 5,844 - - - - 0.00%
56 - DONATIONS & CONTRIBU Total - 5,844 - - - - 0.00%
69 -
TRANSFERS 691513 - TRANSFER IN FFP FUND 469,637 - 286,361 - 5,295 - 0.00%
69 - TRANSFERS Total 469,637 - 286,361 - 5,295 - 0.00%
531 - JR GUARDS CAPITAL PROJCTS Total 464,243 1,144 288,545 - 5,295 - 0.00%
532 - FIRE
STATIONS
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 32,874 55,654 102,256 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (63,734) 29,340 56,411 - - - 0.00%
54 - INVESTMENT EARNINGS Total (30,860) 84,994 158,668 - - - 0.00%
69 -
TRANSFERS 691513 - TRANSFER IN FFP FUND - 900,000 - 6,800,000 6,800,000 6,500,000 -4.41%
69 - TRANSFERS Total - 900,000 - 6,800,000 6,800,000 6,500,000 -4.41%
532 - FIRE STATIONS Total (30,860) 984,994 158,668 6,800,000 6,800,000 6,500,000 -4.41%
534 - NEWPORT
UPTOWN
UNDERGROUNDING
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 36 55 101 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (126) (25) 62 - - - 0.00%
54 - INVESTMENT EARNINGS Total (90) 30 163 - - - 0.00%
534 - NEWPORT UPTOWN UNDERGROUNDING Total (90) 30 163 - - - 0.00%
535 - BALBOA VILLAGE PARKING MGMT
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 11,717 8,950 11,051 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (36,865) (22,320) 6,771 - - - 0.00%
54 - INVESTMENT EARNINGS Total (25,148) (13,370) 17,822 - - - 0.00%
535 - BALBOA VILLAGE PARKING MGMT Total (25,148) (13,370) 17,822 - - - 0.00%
536 - NEIGHBORHOOD
ENHANCEMENT
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 29,789 190,960 450,872 - - - 0.00%
83
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e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
541005 - FAIR VALUE OF INVESTMENTS (97,866) 21,691 294,045 - - - 0.00%
54 - INVESTMENT EARNINGS Total (68,077) 212,651 744,917 - - - 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND - 1,000,000 1,665,952 - - - 0.00%
691012 - TRANSFER IN FUND 012 - 15,500,000 - - - - 0.00%
69 - TRANSFERS Total - 16,500,000 1,665,952 - - - 0.00%
536 - NEIGHBORHOOD ENHANCEMENT Total (68,077) 16,712,651 2,410,869 - - - 0.00%
562 - PARKS &
COMMUNITY CENTERS
43 -
INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 311 - - - - - 0.00%
43 - INTERGOVTAL REVENUES Total 311 - - - - - 0.00%
54 -
INVESTMENT
EARNINGS
541005 - FAIR VALUE OF
INVESTMENTS (323,554) (63,956) 303,359 - - - 0.00%
54 - INVESTMENT EARNINGS Total (228,135) 119,822 832,298 - - - 0.00%
69 - TRANSFERS 691001 - TRANSFERS IN - - - - - 2,341,000 0.00%
691512 - TRANSFER IN MISC FFP PROJECTS - 4,899,009 - - - - 0.00%
691513 - TRANSFER IN FFP FUND 4,013,862 2,894,345 6,955,012 - 805,874 - 0.00%
69 - TRANSFERS Total 4,013,862 7,793,354 6,955,012 - 805,874 2,341,000 0.00%
562 - PARKS & COMMUNITY CENTERS Total 3,786,038 7,913,176 7,787,310 - 805,874 2,341,000 0.00%
570 - PARK MAINTENANCE FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - 31,749 - - 305 0.00%
541005 - FAIR VALUE OF INVESTMENTS - - 18,148 - - (100)0.00%
54 - INVESTMENT EARNINGS Total - - 49,896 - - 206 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND - - 1,000,000 2,300,000 2,300,000 2,300,000 0.00%
69 - TRANSFERS Total - - 1,000,000 2,300,000 2,300,000 2,300,000 0.00%
570 - PARK MAINTENANCE FUND Total - - 1,049,896 2,300,000 2,300,000 2,300,206 0.01%
84
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d
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e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change over PY
Adopted
571 - FACILITIES MAINTENANCE
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 36,633 77,501 176,997 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (120,788) (11,672) 109,416 - - - 0.00%
54 - INVESTMENT EARNINGS Total (84,155) 65,829 286,413 - - - 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00%
69 - TRANSFERS Total 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00%
571 - FACILITIES MAINTENANCE Total 1,415,845 2,565,829 2,786,413 2,500,000 2,500,000 2,500,000 0.00%
658 - ASSESSMENT
DIST #117
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 1,894 1,737 1,879 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (4,187) (6,784) 1,150 - - - 0.00%
54 - INVESTMENT EARNINGS Total (2,294) (5,047) 3,029 - - - 0.00%
658 - ASSESSMENT DIST #117 Total (2,294) (5,047) 3,029 - - - 0.00%
659 -
ASSESSMENT DIST #116
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 846 931 1,364 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (2,307) (1,940) 835 - - - 0.00%
54 - INVESTMENT EARNINGS Total (1,461) (1,009) 2,199 - - - 0.00%
659 - ASSESSMENT DIST #116 Total (1,461) (1,009) 2,199 - - - 0.00%
660 - ASSESSMENT DIST #111
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,875 6,601 9,147 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (13,319) (6,282) 5,754 - - - 0.00%
54 - INVESTMENT EARNINGS Total (8,444) 319 14,900 - - - 0.00%
660 - ASSESSMENT DIST #111 Total (8,444) 319 14,900 - - - 0.00%
661 - ASSESSMENT DIST #116B
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,250 2,214 2,727 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (7,568) (2,433) 1,670 - - - 0.00%
54 - INVESTMENT EARNINGS Total (5,317) (218) 4,397 - - - 0.00%
661 - ASSESSMENT DIST #116B Total (5,317) (218) 4,397 - - - 0.00%
85
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B
u
d
g
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
663 - ASSESSMENT DIST #113 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 49,949 - - - - - 0.00%
51 - MISC REVENUES Total 49,949 - - - - - 0.00%
54 -
INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (24,149) (15,907) 13,684 - - - 0.00%
54 - INVESTMENT EARNINGS Total (12,877) 772 35,031 - - - 0.00%
61 - NON-
OPERATING SOURCE 612100 - BOND PROCEEDS 4,565,000 - - - - - 0.00%
612101 - BOND PREMIUM - OTHER
FIN SOURC 9,299 - - - - - 0.00%
61 - NON-OPERATING SOURCE Total 4,574,299 - - - - - 0.00%
663 - ASSESSMENT DIST #113 Total 4,611,370 772 35,031 - - - 0.00%
669 - ASSESSMENT DIST #120
54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (5,588) (1,544) 865 - - - 0.00%
54 - INVESTMENT EARNINGS Total (3,900) 1,126 47,499 - - - 0.00%
61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS (31,677) 106,972 - - 31,677 - 0.00%
612100 - BOND PROCEEDS - - 2,505,000 - 8,278 - 0.00%
61 - NON-OPERATING SOURCE Total (31,677) 106,972 2,550,947 - 39,954 - 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 37,500 - - - - - 0.00%
69 - TRANSFERS Total 37,500 - - - - - 0.00%
669 - ASSESSMENT DIST #120 Total 1,923 108,098 2,598,447 - 39,954 - 0.00%
673 - ASSESSMENT DIST #123 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 5,300 - - - 0.00%
69 - TRANSFERS Total - - 5,300 - - - 0.00%
673 - ASSESSMENT DIST #123 Total - - 5,300 - - - 0.00%
675 -
ASSESSMENT DIST #124
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 33,130 89,047 1,310,375 - - - 0.00%
86
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
541005 - FAIR VALUE OF INVESTMENTS (136,014) 51,988 44,075 - - - 0.00%
54 - INVESTMENT EARNINGS Total (102,884) 141,035 1,354,450 - - - 0.00%
61 - NON-
OPERATING
SOURCE 612000 - PREPAID CONTRIBUTIONS 3,543,972 4,841,458 - - 3,543,972 - 0.00%
612100 - BOND PROCEEDS - - 23,625,000 - 783,415 - 0.00%
61 - NON-OPERATING SOURCE Total 3,543,972 4,841,458 24,292,195 - 4,327,387 - 0.00%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 792,800 - - - - - 0.00%
69 - TRANSFERS Total 792,800 - - - - - 0.00%
675 - ASSESSMENT DIST #124 Total 4,233,888 4,982,493 25,646,645 - 4,327,387 - 0.00%
43 -
INTERGOVTAL
REVENUES
431135 - REFNDS&REBATES FROM
GOVT 6,161 - - - - - 0.00%
431505 - LBCWD REIMBURSEMENT - 113,852 - 50,000 50,000 - -100.00%
43 - INTERGOVTAL REVENUES Total 6,161 113,852 - 50,000 50,000 - -100.00%
511040 - DAMAGE TO CITY
PROPERTY 22,401 33,731 68,277 20,000 20,000 20,000 0.00%
511055 - REVENUE N.O.C. 59,906 100,703 126,131 50,000 50,000 50,000 0.00%
511075 - BAD DEBT (103,332) (108,873) (126,677) - - - 0.00%
51 - MISC REVENUES Total (21,024) 25,561 67,732 70,000 70,000 70,000 0.00%
52 - SERVICE FEES & CHARG 521020 - WITNESS FEES/SUBPOENA - - 543 - - - 0.00%
521360 - WATER ESTABLISHMENT FEE 304,384 259,885 269,353 200,000 200,000 200,000 0.00%
521505 - SALE OF WATER CITY 986,288 894,585 847,871 1,025,000 1,025,000 1,100,000 7.32%
521510 - SALE OF WATER RECLAIMED 501,848 407,333 391,549 550,000 550,000 500,000 -9.09%
521515 - SALE OF WATER POTABLE 19,144,899 18,228,674 19,471,940 21,000,000 21,000,000 21,600,000 2.86%
521516 - CC FEES SALE OF WATER POTABLE (408,714) (498,567) (633,173) - - - 0.00%
521520 - WATER SERVICES 10,979,064 11,806,876 12,680,641 13,500,000 13,500,000 15,700,000 16.30%
521525 - METER TURN ON CHARGES 9,540 38,593 53,291 25,000 25,000 25,000 0.00%
87
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u
d
g
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change
over PY
Adopted
521530 - WATER SERVICE FIRE PROTECTION 210,671 235,804 251,765 260,000 260,000 350,000 34.62%
521535 - CONNECTION CHARGES 171,412 159,920 191,257 150,000 150,000 150,000 0.00%
521540 - WATER USE CONSTRUCTION 7,563 10,955 19,072 10,000 10,000 10,000 0.00%
52 - SERVICE FEES & CHARG Total 31,906,955 31,544,059 33,544,109 36,720,000 36,720,000 39,635,000 7.94%
53 - FINES & PENALTIES 531001 - COLLECTIONS 20,485 13,610 82,557 10,000 10,000 10,000 0.00%
531002 - COLLECTIONS SERVICE
FEE (3,746) (2,708) (14,861) (2,000) (2,000) (2,000)0.00%
531060 - DELINQUENCY PENALTY 200,175 235,923 220,791 175,000 175,000 175,000 0.00%
531070 - ADMINISTRATIVE CITATION
FINES 158 - - - - - 0.00%
531071 - ADMIN CITE COLLECTION SVC FEE (36) - - - - - 0.00%
53 - FINES & PENALTIES Total 217,035 246,825 288,487 183,000 183,000 183,000 0.00%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 171,140 278,777 518,826 231,460 231,460 322,914 39.51%
541005 - FAIR VALUE OF INVESTMENTS (623,189) (91,888) 324,123 - - 300,000 0.00%
54 - INVESTMENT EARNINGS Total (452,048) 186,889 842,949 231,460 231,460 622,914 169.12%
611025 - SALE OF SCRAP
MATERIALS 111,704 103,335 39,243 20,000 20,000 20,000 0.00%
61 - NON-OPERATING SOURCE Total 111,704 103,335 39,243 20,000 20,000 20,000 0.00%
701 - WATER ENTERPRISE FUND Total 31,768,783 32,220,522 34,782,519 37,274,460 37,274,460 40,530,914 8.74%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 138,828 177,559 262,797 162,190 162,190 193,061 19.03%
541005 - FAIR VALUE OF INVESTMENTS (439,537) (160,566) 176,056 - - - 0.00%
54 - INVESTMENT EARNINGS Total (300,709) 16,993 438,853 162,190 162,190 193,061 19.03%
692701 - INTRAFND XFR FRM
WATER ENT FND - 5,636,943 6,713,513 6,488,810 7,827,906 13,234,939 103.97%
69 - TRANSFERS Total - 5,636,943 6,713,513 6,488,810 7,827,906 13,234,939 103.97%
702 - WATER CAPITAL FUND Total (300,709) 5,653,936 7,152,366 6,651,000 7,990,096 13,428,000 101.89%
88
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B
u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 6,478 - - 1,000 1,000 1,000 0.00%
511055 - REVENUE N.O.C. 19,728 14,611 16,486 15,000 15,000 15,000 0.00%
511075 - BAD DEBT (19,856) (9,268) (11,499) - - - 0.00%
51 - MISC REVENUES Total 6,349 5,343 4,987 16,000 16,000 16,000 0.00%
52 - SERVICE
FEES & CHARG 521560 - SEWER USE 2,250,821 1,993,312 2,254,164 2,000,000 2,000,000 2,250,000 12.50%
521565 - SEWER SERVICES 2,407,188 2,450,053 2,792,879 3,275,000 3,275,000 3,900,000 19.08%
521575 - SEWER CONNECTION
FEES 24,402 21,331 25,200 10,000 10,000 10,000 0.00%
521585 - SEWER SERVICE FEES 97,054 160,570 170,730 205,000 205,000 225,000 9.76%
52 - SERVICE FEES & CHARG Total 4,779,466 4,624,573 5,242,973 5,490,000 5,490,000 6,385,000 16.30%
53 - FINES &
PENALTIES 531001 - COLLECTIONS 3,830 2,467 15,183 500 500 500 0.00%
531002 - COLLECTIONS SERVICE FEE (699) (468) (2,736) (100) (100) (100)0.00%
531060 - DELINQUENCY PENALTY 36,304 34,771 32,766 40,000 40,000 40,000 0.00%
53 - FINES & PENALTIES Total 39,434 36,770 45,213 40,400 40,400 40,400 0.00%
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 11,017 28,602 48,176 20,122 20,122 29,265 45.43%
541005 - FAIR VALUE OF INVESTMENTS (43,395) 7,400 29,215 - - - 0.00%
54 - INVESTMENT EARNINGS Total (32,378) 36,002 77,391 20,122 20,122 29,265 45.43%
711 - WASTEWATER ENTERPRISE FUND Total 4,792,871 4,702,689 5,370,564 5,566,522 5,566,522 6,470,665 16.24%
712 - WASTEWATER CAPITAL FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 24,233 35,798 63,533 41,342 41,342 41,342 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (83,973) (17,814) 39,034 - - - 0.00%
54 - INVESTMENT EARNINGS Total (59,740) 17,984 102,567 41,342 41,342 41,342 0.00%
712 - WASTEWATER CAPITAL FUND Total (59,740) 17,984 102,567 41,342 41,342 41,342 0.00%
89
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B
u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
748 - MISCELLANEOUS INSURANCE FUND
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 18,651 14,427 15,321 15,321 15,321 0.00%
541005 - FAIR VALUE OF INVESTMENTS - 6,119 7,930 - - - 0.00%
54 - INVESTMENT EARNINGS Total - 24,770 22,358 15,321 15,321 15,321 0.00%
57 - INTERNAL
REVENUES
521297 - OTHER INSURANCE
PREMIUM - 2,551,666 2,911,617 3,175,766 3,175,766 3,625,521 14.16%
57 - INTERNAL REVENUES Total - 2,551,666 2,911,617 3,175,766 3,175,766 3,625,521 14.16%
748 - MISCELLANEOUS INSURANCE FUND Total - 2,576,436 2,933,975 3,191,087 3,191,087 3,640,842 14.09%
749 - UNINSURED
CLAIMS FUND
51 - MISC
REVENUES
511050 - PRIVATE REFUNDS &
REBATES - - 6,213 - - - 0.00%
51 - MISC REVENUES Total - - 6,213 - - - 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 31,283 36,358 105,117 32,979 32,979 57,586 74.61%
541005 - FAIR VALUE OF INVESTMENTS (114,572) (11,037) 63,493 - - - 0.00%
54 - INVESTMENT EARNINGS Total (83,290) 25,321 168,610 32,979 32,979 57,586 74.61%
57 - INTERNAL REVENUES 521296 - UNINSURED CLAIMS PREMIUM 2,670,000 331,083 431,292 316,625 316,625 343,690 8.55%
57 - INTERNAL REVENUES Total 2,670,000 331,083 431,292 316,625 316,625 343,690 8.55%
749 - UNINSURED CLAIMS FUND Total 2,586,710 356,404 606,114 349,604 349,604 401,276 14.78%
750 - WORKERS COMPENSATION
FUND
51 - MISC
REVENUES
511050 - PRIVATE REFUNDS &
REBATES 19,515 11,872 200,425 - - - 0.00%
51 - MISC REVENUES Total 19,515 11,872 200,425 - - - 0.00%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 247,454 376,282 680,986 439,007 439,007 439,007 0.00%
541005 - FAIR VALUE OF INVESTMENTS (863,014) (166,711) 415,080 - - - 0.00%
54 - INVESTMENT EARNINGS Total (615,560) 209,571 1,096,067 439,007 439,007 439,007 0.00%
57 - INTERNAL
REVENUES
521290 - WORKERS COMP
PREMIUM 2,879,000 4,225,089 4,570,000 5,898,241 5,898,241 6,483,700 9.93%
57 - INTERNAL REVENUES Total 2,879,000 4,225,089 4,570,000 5,898,241 5,898,241 6,483,700 9.93%
750 - WORKERS COMPENSATION FUND Total 2,282,956 4,446,532 5,866,492 6,337,249 6,337,249 6,922,707 9.24%
90
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
751 - GENERAL LIABILITY INS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 440,191 - 248 - - - 0.00%
51 - MISC REVENUES Total 440,191 - 248 - - - 0.00%
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 124,133 228,136 440,538 153,805 153,805 264,269 71.82%
541005 - FAIR VALUE OF
INVESTMENTS (455,284) (34,018) 261,511 - - - 0.00%
54 - INVESTMENT EARNINGS Total (331,151) 194,118 702,049 153,805 153,805 264,269 71.82%
57 - INTERNAL REVENUES 521295 - GENERAL LIAB PREMIUM 3,412,000 6,248,808 5,914,770 6,295,401 6,295,401 9,158,841 45.48%
57 - INTERNAL REVENUES Total 3,412,000 6,248,808 5,914,770 6,295,401 6,295,401 9,158,841 45.48%
751 - GENERAL LIABILITY INS FUND Total 3,521,039 6,442,927 6,617,066 6,449,206 6,449,206 9,423,110 46.11%
752 - EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 8,840 2,703 2,983 - - - 0.00%
511050 - PRIVATE REFUNDS &
REBATES 577 - - - - - 0.00%
511055 - REVENUE N.O.C. 52 - - - - - 0.00%
511075 - BAD DEBT (899) (8,840) - (7,915) (7,915) (7,465)-5.68%
51 - MISC REVENUES Total 8,570 (6,137) 2,983 (7,915) (7,915) (7,465)-5.68%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 74,085 142,035 326,883 103,373 103,373 181,000 75.09%
541005 - FAIR VALUE OF INVESTMENTS (266,125) (32,331) 198,457 - - - 0.00%
54 - INVESTMENT EARNINGS Total (192,040) 109,704 525,340 103,373 103,373 181,000 75.09%
55 - PROPERTY
INCOME 551550 - CNG ROYALTIES 9,523 9,980 10,107 9,000 9,000 9,000 0.00%
55 - PROPERTY INCOME Total 9,523 9,980 10,107 9,000 9,000 9,000 0.00%
56 - DONATIONS & CONTRIBU 561081 - HARBOR POINTE SENIOR LIVING 250,000 75 - - - - 0.00%
56 - DONATIONS & CONTRIBU Total 250,000 75 - - - - 0.00%
57 - INTERNAL REVENUES 521280 - EQUIPMENT MAINT PREMIUM 2,174,250 2,159,125 2,485,409 2,467,024 2,467,024 2,541,035 3.00%
91
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B
u
d
g
e
t
F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
521285 - EQUIPMENT REPLAC PREMIUM 3,533,561 4,059,841 4,058,433 4,089,310 4,089,310 4,270,518 4.43%
57 - INTERNAL REVENUES Total 5,707,811 6,218,966 6,543,842 6,556,334 6,556,334 6,811,553 3.89%
61 - NON-
OPERATING
SOURCE 611015 - SALE OF VEHICLES 258,939 283,688 171,490 90,000 90,000 90,000 0.00%
61 - NON-OPERATING SOURCE Total 258,939 283,688 171,490 90,000 90,000 90,000 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND - - - - 6,160 - 0.00%
69 - TRANSFERS Total - - - - 6,160 - 0.00%
752 - EQUIPMENT FUND Total 6,042,804 6,616,276 7,253,762 6,750,792 6,756,952 7,084,087 4.94%
753 - POLICE EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 7,280 - - - - - 0.00%
511075 - BAD DEBT (24,306) - (1,574) - - - 0.00%
51 - MISC REVENUES Total (17,026) - (1,574) - - - 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 37,531 55,502 95,060 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (129,253) (28,948) 57,302 - - - 0.00%
54 - INVESTMENT EARNINGS Total (91,722) 26,554 152,362 - - - 0.00%
56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - 75,980 - - - 0.00%
56 - DONATIONS & CONTRIBU Total - - 75,980 - - - 0.00%
57 - INTERNAL
REVENUES
521285 - EQUIPMENT REPLAC
PREMIUM 691,945 979,945 979,945 979,945 979,945 1,004,444 2.50%
57 - INTERNAL REVENUES Total 691,945 979,945 979,945 979,945 979,945 1,004,444 2.50%
61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 32,001 71,582 113,200 50,000 50,000 50,000 0.00%
61 - NON-OPERATING SOURCE Total 32,001 71,582 113,200 50,000 50,000 50,000 0.00%
753 - POLICE EQUIPMENT FUND Total 615,198 1,078,081 1,319,913 1,029,945 1,029,945 1,054,444 2.38%
92
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B
u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change
over PY
Adopted
755 - PARKING EQUIPMENT
FUND
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 16,855 32,359 72,872 22,539 22,539 40,695 80.56%
541005 - FAIR VALUE OF INVESTMENTS (60,292) (5,001) 43,513 8,796 8,796 - -100.00%
54 - INVESTMENT EARNINGS Total (43,437) 27,358 116,385 31,335 31,335 40,695 29.87%
57 - INTERNAL
REVENUES
521275 - PARKING EQUIPMENT
CONTRB 400,000 400,000 400,000 400,000 400,000 400,000 0.00%
57 - INTERNAL REVENUES Total 400,000 400,000 400,000 400,000 400,000 400,000 0.00%
755 - PARKING EQUIPMENT FUND Total 356,563 427,358 516,385 431,335 431,335 440,695 2.17%
756 - FIRE EQUIPMENT
FUND
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 15,163 35,656 86,390 26,951 26,951 26,951 0.00%
541005 - FAIR VALUE OF INVESTMENTS (54,501) 1,149 53,720 - - - 0.00%
54 - INVESTMENT EARNINGS Total (39,338) 36,805 140,110 26,951 26,951 26,951 0.00%
56 - DONATIONS & CONTRIBU 561082 - NEWPORT CROSSINGS - - 375,000 - - - 0.00%
56 - DONATIONS & CONTRIBU Total - - 375,000 - - - 0.00%
57 - INTERNAL
REVENUES
521288 - EQUIP REPLACEMENT
FIRE 417,987 409,806 409,806 481,728 481,728 584,249 21.28%
57 - INTERNAL REVENUES Total 417,987 409,806 409,806 481,728 481,728 584,249 21.28%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 379,452 - - - - 0.00%
692752 - INTRAFD XFR FRM EQUIP
MAINT FD - - 250,000 - - - 0.00%
69 - TRANSFERS Total - 379,452 250,000 - - - 0.00%
756 - FIRE EQUIPMENT FUND Total 378,649 826,063 1,174,916 508,679 508,679 611,200 20.15%
757 - RSS
EQUIPMENT
REPLACEMENT FUND
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 9,853 16,311 29,614 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (34,440) (5,569) 17,914 - - - 0.00%
54 - INVESTMENT EARNINGS Total (24,588) 10,742 47,529 - - - 0.00%
93
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B
u
d
g
e
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object
FY 22
ACTUALS
FY 23
ACTUALS
FY 24
ACTUALS
FY 25
ORIGINAL
FY 25
REVISED
FY26
ADOPTED
% Change
over PY
Adopted
57 - INTERNAL REVENUES 521286 - RSS EQUIP REPLACEMENT PREMIUM 159,767 159,767 159,767 159,767 159,767 199,055 24.59%
521287 - RSS INFRAST REPLACE PREMIUM 37,103 37,103 37,103 37,103 37,103 38,515 3.81%
57 - INTERNAL REVENUES Total 196,870 196,870 196,870 196,870 196,870 237,570 20.67%
757 - RSS EQUIPMENT REPLACEMENT FUND Total 172,282 207,612 244,399 196,870 196,870 237,570 20.67%
760 -
COMPENSATED
ABSENCE FUND
54 -
INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 60,058 96,233 210,892 109,251 109,251 109,251 0.00%
541005 - FAIR VALUE OF INVESTMENTS (206,360) (40,899) 124,970 - - - 0.00%
54 - INVESTMENT EARNINGS Total (146,302) 55,333 335,861 109,251 109,251 109,251 0.00%
57 - INTERNAL REVENUES 521300 - COMPENSATED ABSENCES PREM 2,713,272 2,796,453 2,999,486 3,223,307 3,262,108 3,296,506 2.27%
57 - INTERNAL REVENUES Total 2,713,272 2,796,453 2,999,486 3,223,307 3,262,108 3,296,506 2.27%
760 - COMPENSATED ABSENCE FUND Total 2,566,969 2,851,786 3,335,348 3,332,558 3,371,359 3,405,756 2.20%
762 - RETIREE
MED FUND RES
51 - MISC
REVENUES 511000 - PD CONTRIB FOR RET INS 25,125 24,350 24,000 24,425 24,425 24,425 0.00%
511095 - RHS/CERBT REIMB 2,251,584 3,814,438 3,031,687 3,100,000 3,100,000 3,100,000 0.00%
51 - MISC REVENUES Total 2,276,709 3,838,788 3,055,687 3,124,425 3,124,425 3,124,425 0.00%
52 - SERVICE
FEES & CHARG
521305 - HYBRID EE
CONTRIBUTIONS 40,451 25,880 24,130 27,220 27,220 27,220 0.00%
52 - SERVICE FEES & CHARG Total 40,451 25,880 24,130 27,220 27,220 27,220 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 12,390 14,710 104,472 - - - 0.00%
541005 - FAIR VALUE OF INVESTMENTS (44,451) (12,582) 85,176 - - - 0.00%
54 - INVESTMENT EARNINGS Total (32,061) 2,128 189,648 - - - 0.00%
57 - INTERNAL
REVENUES 521340 - OPEB CONTRIBUTION 4,940,367 4,124,923 4,359,593 4,364,508 395,002 395,002 -90.95%
57 - INTERNAL REVENUES Total 4,940,367 4,124,923 4,359,593 4,364,508 395,002 395,002 -90.95%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 5,802,500 - - - 0.00%
69 - TRANSFERS Total - - 5,802,500 - - - 0.00%
762 - RETIREE MED FUND RES Total 7,225,467 7,991,719 13,431,557 7,516,153 3,546,647 3,546,647 -52.81%
94
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d
g
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
764 - IT ISF 51 - MISC REVENUES 511030 - SALE OF GIS MAPS 169 39 - - - - 0.00%
511050 - PRIVATE REFUNDS &
REBATES - 316 - - - - 0.00%
51 - MISC REVENUES Total 169 354 - - - - 0.00%
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 12,465 26,803 57,807 38,523 38,523 38,523 0.00%
541005 - FAIR VALUE OF INVESTMENTS (48,241) 3,220 34,738 - - - 0.00%
54 - INVESTMENT EARNINGS Total (35,776) 30,022 92,545 38,523 38,523 38,523 0.00%
57 - INTERNAL
REVENUES
521250 - IT OPERATIONS
CONTRIBUTION 5,307,210 5,650,517 6,213,165 6,665,674 6,665,674 6,863,461 2.97%
57 - INTERNAL REVENUES Total 5,307,210 5,650,517 6,213,165 6,665,674 6,665,674 6,863,461 2.97%
69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - - 15,729 - 0.00%
69 - TRANSFERS Total - - - - 15,729 - 0.00%
764 - IT ISF Total 5,271,603 5,680,894 6,305,710 6,704,197 6,719,926 6,901,984 2.95%
765 - IT STRATEGIC FUND
43 - INTERGOVTAL REVENUES 431506 - SB2 PLANNING GRANTS PROGRAM - - 310,000 - - - 0.00%
43 - INTERGOVTAL REVENUES 431507 - LEAP PLANNING GRANTS PROGRAM - - 300,000 - - - 0.00%
43 - INTERGOVTAL REVENUES Total - - 610,000 - - - 0.00%
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 90,965 147,882 310,023 191,671 191,671 182,957 -4.55%
541005 - FAIR VALUE OF
INVESTMENTS (320,090) (49,988) 185,287 - - - 0.00%
54 - INVESTMENT EARNINGS Total (229,125) 97,894 495,310 191,671 191,671 182,957 -4.55%
57 - INTERNAL REVENUES 521255 - IT REPLACEMENT CONTRIBUTION 2,000,000 2,000,000 2,000,000 1,700,000 1,700,000 1,700,000 0.00%
57 - INTERNAL REVENUES Total 2,000,000 2,000,000 2,000,000 1,700,000 1,700,000 1,700,000 0.00%
765 - IT STRATEGIC FUND Total 1,770,875 2,097,894 3,105,310 1,891,671 1,891,671 1,882,957 -0.46%
95
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Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
800 - DEBT SERVICE FUND
43 - INTERGOVTAL REVENUES 431265 - 2010 FEDERAL BAB SUBSIDY 2,194,366 2,133,824 2,073,983 2,068,359 2,068,359 2,068,359 0.00%
43 - INTERGOVTAL REVENUES Total 2,194,366 2,133,824 2,073,983 2,068,359 2,068,359 2,068,359 0.00%
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 5,088 61,136 87,785 - - - 0.00%
54 - INVESTMENT EARNINGS Total 5,088 61,136 87,785 - - - 0.00%
69 -
TRANSFERS
691010 - TRANSFER IN GENERAL
FUND - - 8,677,620 8,580,779 8,394,506 8,560,477 -0.24%
691513 - TRANSFER IN FFP FUND 8,741,133 8,562,344 - - - - 0.00%
69 - TRANSFERS Total 8,741,133 8,562,344 8,677,620 8,580,779 8,394,506 8,560,477 -0.24%
800 - DEBT SERVICE FUND Total 10,940,587 10,757,303 10,839,388 10,649,138 10,462,865 10,628,836 -0.19%
830 - NEWPORT BAY DREDGING
54 -
INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 60,160 91,485 167,036 105,966 105,966 105,966 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (208,463) (42,061) 102,289 - - - 0.00%
54 - INVESTMENT EARNINGS Total (148,303) 49,423 269,326 105,966 105,966 105,966 0.00%
830 - NEWPORT BAY DREDGING Total (148,303) 49,423 269,326 105,966 105,966 105,966 0.00%
831 - ACKERMAN
TRUST
54 - INVESTMENT
EARNINGS 541000 - INVESTMENT INCOME 13,372 20,262 36,736 23,513 23,513 23,513 0.00%
541005 - FAIR VALUE OF INVESTMENTS (46,333) (9,398) 22,507 - - - 0.00%
54 - INVESTMENT EARNINGS Total (32,961) 10,863 59,243 23,513 23,513 23,513 0.00%
831 - ACKERMAN TRUST Total (32,961) 10,863 59,243 23,513 23,513 23,513 0.00%
850 - 1915
ASSESSMENT ACTS FUND 44 - PROPERTY TAXES 411043 - SPECIAL ASSESSMENT PROPERTY TX 1,664,084 1,289,499 3,277,101 - - - 0.00%
44 - PROPERTY TAXES Total 1,664,084 1,289,499 3,277,101 - - - 0.00%
51 - MISC
REVENUES 511055 - REVENUE N.O.C. 153,604 - 1,080,001 - - - 0.00%
51 - MISC REVENUES Total 153,604 - 1,080,001 - - - 0.00%
96
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d
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F
Y
2
0
2
5
-
2
6
2025-26 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 ADOPTED
% Change over PY Adopted
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,325 40,371 126,229 - - - 0.00%
541005 - FAIR VALUE OF
INVESTMENTS (1,334) 6,957 25,737 - - - 0.00%
54 - INVESTMENT EARNINGS Total 991 47,328 151,966 - - - 0.00%
850 - 1915 ASSESSMENT ACTS FUND Total 1,818,679 1,336,827 4,509,068 - - - 0.00%
861 -
MISCELLANEOUS
CUSTODIAL FUND 51 - MISC REVENUES 511155 - RECEIPTS PENDING FORF DECISION 2,290 21,620 55,868 - - - 0.00%
511156 - POLICE PROPERTY AND
EVID RECVD 58,648 80,053 29,191 - - - 0.00%
51 - MISC REVENUES Total 60,938 101,672 85,059 - - - 0.00%
54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29 227 866 - - - 0.00%
54 - INVESTMENT EARNINGS Total 29 227 866 - - - 0.00%
861 - MISCELLANEOUS CUSTODIAL FUND Total 60,967 101,899 85,924 - - - 0.00%
862 - FLEXIBLE SPENDING ACCOUNT FUND 51 - MISC REVENUES 511160 - CONTRIBUTIONS FROM EMPLOYEES - 221,680 - - - - 0.00%
51 - MISC REVENUES Total - 221,680 - - - - 0.00%
862 - FLEXIBLE SPENDING ACCOUNT FUND Total - 221,680 - - - - 0.00%
Grand Total 450,096,860 545,065,674 597,485,909 493,573,675 536,391,622 537,055,175 8.81%
97
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2
0
2
5
-
2
6
DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS
Expenditure Budget: 463,880,205
ACCOUNT TYPE FY 22
Actuals
FY 23
Actuals
FY 24
Actuals
FY 25
Adopted
FY 25
Revised
FY 26
Adopted % Change
03 - MISCELLANEOUS NON OPERATING 1,023,154 3,007,015 3,381,689 3,279,681 3,280,224 3,679,212 12.18%
04 - INTERNAL SERVICES 20,117,559 22,753,779 55,402,512 28,858,663 30,085,419 25,668,342 -11.05%
05 - CITY COUNCIL 585,602 688,972 635,839 931,993 937,514 903,038 -3.11%
10 - CITY CLERK 1,199,672 1,185,948 1,108,650 1,310,158 1,328,375 1,212,948 -7.42%
15 - CITY ATTORNEY 2,368,444 2,323,016 2,423,648 2,661,605 2,635,777 2,578,486 -3.12%
20 - CITY MANAGER 8,678,100 10,525,263 12,092,374 14,918,982 16,271,340 15,061,817 0.96%
25 - HUMAN RESOURCES 2,926,382 3,154,732 3,366,636 3,937,952 4,046,952 3,916,879 -0.54%
30 - FINANCE 8,064,848 9,107,470 9,511,969 10,476,613 11,405,656 10,646,871 1.63%35 - POLICE 64,742,257 71,502,355 74,621,348 78,717,707 83,160,549 77,559,382 -1.47%
40 - FIRE 50,272,367 61,172,432 65,534,675 65,865,961 69,749,033 70,349,121 6.81%
45 - HARBOR DEPARTMENT 1,774,413 2,195,603 2,487,625 2,817,875 2,811,808 2,860,962 1.53%
50 - COMMUNITY DEVELOPMENT 13,016,661 14,692,962 15,676,750 17,419,233 17,952,547 17,594,817 1.01%
60 - LIBRARY 9,454,173 9,204,395 10,176,875 10,818,892 11,578,053 10,495,210 -2.99%
70 - RECREATION & SENIOR SERVICES 13,166,924 14,023,423 15,140,193 16,374,890 16,772,733 16,203,545 -1.05%
80 - PUBLIC WORKS 61,694,803 51,403,392 52,739,859 54,352,991 64,399,074 58,389,951 7.43%
90 - UTILITIES 33,490,371 37,228,404 40,930,557 44,460,356 45,000,407 48,388,179 8.83%
98 - FINANCING ACTIVITIES 11,199,408 10,983,236 10,700,253 10,952,352 10,742,416 10,515,260 -3.99%
99 - TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 92,240,632 87,856,184 21.50%
Total 379,836,701 459,668,385 486,129,516 440,468,100 484,398,509 463,880,205 5.32%
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ACCOUNT HISTORY BY CLASS - ALL FUNDS
Account Type FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY25 Revised FY 26 Adopted % Change
REGULAR SALARIES 79,636,594 81,451,477 88,433,576 102,112,308 99,741,720 104,509,945 2.35%
SPECIAL PAYS 4,401,945 4,369,206 4,662,192 4,742,272 4,888,278 5,887,985 24.16%
OTHER PAYS 13,242,249 13,666,880 16,228,843 12,384,577 14,623,601 13,902,176 12.25%
LUMP SUM PAYS 3,685,515 1,865,961 1,367,565 1,870,000 3,410,000 1,870,000 0.00%
BENEFITS 68,677,453 75,611,743 79,581,685 79,989,320 85,037,122 79,918,446 -0.09%
CONTRACT SERVICES 36,196,642 42,881,984 48,664,445 45,869,680 49,800,848 44,191,219 -3.66%
GRANT OPERATING 1,026,083 1,650,460 1,592,555 960,495 2,193,547 960,495 0.00%
UTILITIES 6,240,284 6,908,549 7,164,757 7,147,954 7,668,308 7,731,521 8.16%
SUPPLIES & MATERIALS 17,359,238 17,465,272 18,524,590 20,646,328 22,132,285 21,419,457 3.74%
MAINTENANCE & REPAIR 8,293,984 9,953,087 10,510,619 9,219,770 11,856,961 10,161,404 10.21%
TRAVEL & TRAINING 749,904 860,450 888,561 1,195,651 1,396,662 1,013,306 -15.25%
GENERAL EXPENSES 6,492,945 7,672,450 8,830,647 10,503,627 11,696,581 10,897,726 3.75%
INTERNAL SERVICE CHARGES 28,623,190 33,337,673 34,930,900 37,131,092 33,061,586 37,608,031 1.28%
INSURANCE RESERVES 10,633,737 10,143,036 37,432,755 16,426,771 16,850,455 16,714,248 1.75%
CAPITAL EXPENDITURES 18,515,374 17,314,170 17,117,759 17,956,058 27,799,921 19,238,060 7.14%
TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 92,240,632 87,856,184 21.50%
Total 379,836,701 459,668,385 486,129,516 440,468,100 484,398,509 463,880,205 5.32%
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DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND
Expenditure Budget: 321,498,569
ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Adopted % Change
03 - MISCELLANEOUS NON OPERATING 308,467 1,917,007 2,243,641 2,228,689 2,228,689 2,528,547 13.45%
05 - CITY COUNCIL 585,602 688,972 635,839 931,993 937,514 903,038 -3.11%
10 - CITY CLERK 1,199,672 1,185,948 1,108,650 1,310,158 1,328,375 1,212,948 -7.42%
15 - CITY ATTORNEY 2,368,444 2,323,016 2,423,648 2,661,605 2,697,067 2,578,486 -3.12%
20 - CITY MANAGER 3,265,294 4,963,856 5,633,473 7,392,972 7,414,934 7,341,829 -0.69%
25 - HUMAN RESOURCES 2,926,382 3,154,732 3,366,636 3,937,952 3,946,952 3,916,879 -0.54%
30 - FINANCE 8,064,848 9,107,470 9,511,969 10,476,613 11,466,176 10,646,871 1.63%
35 - POLICE 64,142,362 70,869,646 74,081,054 78,156,707 81,572,080 77,189,382 -1.24%
40 - FIRE 50,272,367 61,172,432 65,534,675 65,865,961 68,488,672 70,349,121 6.81%
50 - COMMUNITY DEVELOPMENT 12,804,327 14,015,969 15,356,244 17,233,367 17,409,991 17,390,481 0.91%
60 - LIBRARY 9,454,173 9,204,395 10,143,264 10,818,892 11,510,478 10,495,210 -2.99%
70 - RECREATION & SENIOR SERVICES 13,166,924 13,904,593 14,990,245 16,151,132 16,248,562 15,967,058 -1.14%
80 - PUBLIC WORKS 37,364,504 45,110,729 47,272,588 48,680,984 51,073,437 51,245,492 5.27%
90 - UTILITIES 4,464,855 5,816,438 6,812,897 6,156,003 6,209,639 6,504,144 5.66%
99 - TRANSFERS 61,482,490 65,478,891 59,400,345 39,255,611 53,180,041 43,229,083 10.12%
Total 271,870,710 308,914,095 318,515,167 311,258,638 335,712,607 321,498,569 3.29%
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ACCOUNT HISTORY BY CLASS - GENERAL FUND
Account Type FY 22
Actuals
FY 23
Actuals
FY 24
Actuals
FY 25
Adopted
FY 25
Revised
FY 26
Adopted % Change
REGULAR SALARIES 72,649,381 74,126,345 80,347,503 93,281,043 93,130,596 95,304,743 2.17%
SPECIAL PAYS 4,361,433 4,327,504 4,618,977 4,698,132 4,698,132 5,839,502 24.29%
OTHER PAYS 13,139,247 12,967,315 14,569,302 11,581,372 11,849,664 12,975,375 12.04%
LUMP SUM PAYS 1,166,000 - - - 1,540,000 - 0.00%
BENEFITS 64,078,669 68,995,658 71,916,504 71,398,582 76,969,078 71,099,491 -0.42%
CONTRACT SERVICES 23,849,856 26,810,745 27,633,075 29,482,451 32,455,626 40,978,104 38.99%
GRANT OPERATING 851,954 960,902 862,792 490,000 1,439,699 912,000 86.12%
UTILITIES 3,909,494 4,166,763 4,334,154 4,446,732 4,449,232 4,684,808 5.35%
SUPPLIES & MATERIALS 3,993,623 4,732,995 4,709,920 4,107,848 5,076,055 4,533,482 10.36%
MAINTENANCE & REPAIR 11,103,973 13,996,960 14,818,696 14,535,189 15,405,718 5,953,221 -59.04%
TRAVEL & TRAINING 664,486 746,291 796,379 893,616 912,313 874,271 -2.16%
GENERAL EXPENSES 2,232,720 2,284,966 2,531,788 2,329,565 2,429,712 4,184,386 79.62%
INTERNAL SERVICE CHARGES 25,093,732 26,413,074 27,329,922 29,143,704 25,528,801 29,474,647 1.14%
INSURANCE RESERVES 472,940 183,772 294,554 255,915 281,229 312,189 21.99%
CAPITAL EXPENDITURES 824,085 976,922 975,545 830,038 1,573,127 1,143,266 37.74%
TRANSFERS 43,479,118 67,223,881 62,776,055 43,784,450 57,973,624 43,229,083 -1.27%
Total 271,870,710 308,914,095 318,515,167 311,258,638 335,712,607 321,498,569 3.29%
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
01003 GENERAL FUND MISC NON OP 45,000 2,483,547 - - 2,528,547 - - 2,528,547
01005005 CITY COUNCIL ADMIN 365,884 536,654 500 - 903,038 - - 903,038
01010005 CITY CLERK ADMIN 863,400 219,549 - - 1,082,948 - - 1,082,948
01010101 ELECTIONS - 130,000 - - 130,000 - - 130,000
01015005 CITY ATTORNEY ADMIN 2,326,901 251,585 - - 2,578,486 - - 2,578,486
01020001 CITY MANAGER AIRPORT ISSUES - 175,000 - - 175,000 - - 175,000
01020005 CITY MANAGER ADMIN 2,171,609 468,467 500 - 2,640,576 - - 2,640,576
01020201 CITY MGR PUBLIC INFO
OFFICE 290,513 382,244 20,000 - 692,757 - - 692,757
01020202 CITY MGR ECONOMIC DEVELOPMENT - 371,000 - - 371,000 - - 371,000
0102041 CITY MGR OUTREACH
SERVICES 266,234 3,196,263 - - 3,462,496 - - 3,462,496
01025005 HUMAN RESOURCES 2,517,235 1,394,644 5,000 - 3,916,879 - - 3,916,879
01030005 FINANCE ADMIN 1,075,691 354,013 5,000 - 1,434,704 - - 1,434,704
01030301 BUDGET 820,015 111,417 - - 931,432 - - 931,432
01030302 ACCOUNTING 1,528,497 280,566 800 - 1,809,863 - - 1,809,863
01030304 PURCHASING 918,238 109,567 - - 1,027,805 - - 1,027,805
0103031 REVENUE SERVICES 2,290,349 628,469 5,100 - 2,923,917 - - 2,923,917
0103032 PARKING LOTS & METERS - 2,519,149 - - 2,519,149 - - 2,519,149
0103511 EMERGENCY PREPAREDNESS 232,403 34,165 - - 266,568 - - 266,568
0103522 POLICE IT 1,451,273 1,109,733 - - 2,561,006 - - 2,561,006
01035351 POLICE CHIEF 3,222,702 358,366 - - 3,581,068 - - 3,581,068
01035352 POLICE SUPPORT SERVICES 7,776,172 2,916,885 7,695 - 10,700,752 - - 10,700,752
01035353 PATROL 30,879,094 3,929,477 - - 34,808,572 - - 34,808,572
01035354 TRAFFIC 6,577,756 1,399,260 - - 7,977,015 - - 7,977,015
01035355 DETECTIVES 12,946,830 2,096,912 - - 15,043,742 - - 15,043,742
01035356 FLEET MAINTENANCE 340,312 1,910,348 - - 2,250,660 - - 2,250,660
01040005 FIRE ADMINISTRATION 1,609,380 262,766 - - 1,872,146 - - 1,872,146
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
01040401 FIRE OPERATIONS 44,783,378 7,849,818 122,441 - 52,755,637 - - 52,755,637
01040402 FIRE PREVENTION 1,267,333 486,966 - - 1,754,299 - - 1,754,299
01040403 COMM ER RESPONSE TEAM (CERT) 172,247 74,139 - - 246,386 - - 246,386
01040404 EMERGENCY MEDICAL
SERVICES 1,286,373 2,436,259 130,000 - 3,852,631 - - 3,852,631
01040405 JUNIOR LIFEGUARDS 880,601 661,149 23,413 - 1,565,163 - - 1,565,163
01040406 LIFEGUARD OPERATIONS 6,427,284 1,777,550 98,025 - 8,302,859 - - 8,302,859
01050005 CDD ADMIN 1,559,600 477,084 27,025 - 2,063,709 - - 2,063,709
0105041 INSPECTIONS 2,261,154 339,676 - - 2,600,829 - - 2,600,829
0105042 PLAN CHECKS/PERMITS 4,179,256 1,035,177 - - 5,214,432 - - 5,214,432
01050501 PLANNING 2,890,893 696,700 - - 3,587,594 - - 3,587,594
01050503 CODE ENFORCEMENT 1,222,603 295,389 - - 1,517,992 - - 1,517,992
01050505 REAL PROPERTY GEN FUND 607,809 1,798,115 - - 2,405,924 - - 2,405,924
01060005 LIBRARY ADMIN 1,711,163 1,105,001 2,000 - 2,818,164 - - 2,818,164
0106021 CDM BRANCH LIBRARY 345,911 98,186 - - 444,096 - - 444,096
0106022 MARINERS BRANCH LIBRARY 1,279,884 435,040 - - 1,714,923 - - 1,714,923
0106023 CENTRAL LIBRARY 2,974,903 1,127,879 - - 4,102,782 - - 4,102,782
0106024 BALBOA BRANCH LIBRARY 356,787 121,769 - - 478,557 - - 478,557
0106051 LIBRARY FOUNDATION - 1,127 - - 1,127 - - 1,127
01060601 TECHNICAL PROCESSING 382,284 106,063 - - 488,347 - - 488,347
01060603 CULTURAL & ARTS - 334,168 - - 334,168 - - 334,168
01060604 LITERACY SERVICES 84,944 28,102 - - 113,046 - - 113,046
01070005 RECREATION ADMIN 1,012,625 565,520 - - 1,578,145 - - 1,578,145
0107010 PROGRAM SUPPORT 2,268,279 411,950 3,050 - 2,683,279 - - 2,683,279
0107011 FEE BASED CLASSES - 559,061 1,000 - 560,061 - - 560,061
0107012 ADULT SPORTS 138,527 329,282 - - 467,809 - - 467,809
0107013 YOUTH SPORTS - 20,383 - - 20,383 - - 20,383
0107014 YOUTH PROGRAMS 715,232 206,945 - - 922,176 - - 922,176
0107015 PRESCHOOL PROGRAMS 11,275 12,536 - - 23,811 - - 23,811
0107016 NATURAL RESOURCES 83,567 26,603 - - 110,169 - - 110,169
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
0107017 SPECIAL EVENTS - 65,600 - - 65,600 - - 65,600
0107018 PARK PATROL 394,695 75,676 - - 470,371 - - 470,371
0107019 AQUATICS 341,112 89,752 - - 430,864 - - 430,864
0107020 NEWPORT COAST COMMUNITY
CENTER 486,214 655,606 6,835 - 1,148,655 - - 1,148,655
0107021 COMMUNITY YOUTH CENTER 207,619 211,558 - - 419,176 - - 419,176
0107022 CIVIC CENTER RENTALS 244,962 98,399 - - 343,361 - - 343,361
0107023 MARINA PARK 763,944 1,710,892 1,995 - 2,476,832 - - 2,476,832
0107024 FACILITY MAINT &
OPERATIONS 129,636 252,624 31,231 - 413,490 - - 413,490
0107026 JUNIOR LIFEGUARD FACILITY 31,664 17,966 - - 49,630 - - 49,630
0107031 OASIS 1,284,982 911,462 4,500 - 2,200,944 - - 2,200,944
0107032 OASIS FITNESS CENTER 311,418 290,225 2,829 - 604,472 - - 604,472
0107033 OASIS TRANSPORTATION 756,203 221,625 - - 977,828 - - 977,828
01080005 PUBLIC WORKS ADMIN 2,566,170 527,641 6,600 - 3,100,411 - - 3,100,411
0108011 WQ/CONSERVATION/ENVIRONMENTAL 725,426 529,134 - - 1,254,560 - - 1,254,560
0108012 TRAFFIC & TRANSPORTATION 2,838,406 1,192,301 4,000 - 4,034,707 - - 4,034,707
0108031 PARKS 1,468,839 8,231,982 309,000 - 10,009,822 - - 10,009,822
0108032 TREES 348,057 2,571,666 - - 2,919,722 - - 2,919,722
0108041 FACILITY MAINTENANCE 1,683,307 4,114,495 85,000 - 5,882,802 - - 5,882,802
0108051 REFUSE 211,990 10,386,921 - - 10,598,912 - - 10,598,912
0108061 STREETS/ASPHALT 4,322,669 3,233,772 236,228 - 7,792,669 - - 7,792,669
01080801 ENGINEERING SERVICES 4,740,119 909,269 2,500 - 5,651,888 - - 5,651,888
0109062 STORM DRAINS/STREET
SWEEPING 1,602,989 3,052,642 1,000 - 4,656,631 - - 4,656,631
0109063 STREET LIGHT/ELECTRICAL 339,290 1,508,223 - - 1,847,513 - - 1,847,513
01099 GENERAL FUND INTERFUND TRANSFR - - - - 43,229,083 - 43,229,083 43,229,083
01201927 STREET - - - - - 6,500,000 - 6,500,000
01201928 MISC & STUDIES - - - - - 750,000 - 750,000
01201929 PARKS - - - - - 500,000 - 500,000
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
10001 TIDE&SUBMERGED LAND CIP - - - - - 730,000 - 730,000
10001940 UPPER NEWPORT RESERVE - - - - - - - -
10003 TIDE&SUBMERGED LAND DEPT - 660,247 - - 660,247 - - 660,247
10045451 HARBOR DEPARTMENT 1,762,337 1,093,625 5,000 - 2,860,962 - - 2,860,962
10050505 REAL PROPERTY TIDELANDS - 750 - - 750 - - 750
10080802 TIDELANDS MANAGEMENT - 483,123 5,000 - 488,123 - - 488,123
10090907 OIL & GAS - 1,037,876 - - 1,037,876 - - 1,037,876 10099 INTERFUND TRANSFERS - - - - 20,742,162 - 20,742,162 20,742,162 10101 TIDELANDS HARBOR CAP CIP - - - - - 10,805,751 - 10,805,751 1050061 FEDERAL DEPT OF JUSTICE - 120,000 - - 120,000 - - 120,000
11135 SLESF GRANT POLICE DEPT 250,000 - - - 250,000 - - 250,000
12050502 CDBG - 183,586 - - 183,586 - - 183,586
12101 STATE GAS TAX CIP - - - - - 3,500,000 - 3,500,000
12201 MEASURE M CIP - - - - - 3,000,000 - 3,000,000
1230050 MEASURE M COMP STREETS - - - - - 4,327,881 - 4,327,881
1230052 MEASURE M COMP WATER
QUALITY - - - - - 467,254 - 467,254
12601 SB1 GAS TAX RMRA CIP - - - - - 2,650,000 - 2,650,000
13501 CONTRIBUTIONS FUND CIP - - - - - 311,502 - 311,502
13801 ENVIRONMENTAL CONTRIB CIP - - - - - 3,266,409 - 3,266,409
14001 CIRC & TRANSPORT CIP - - - - - 750,000 - 750,000
14101 BUILDING EXCISE TAX CIP - - - - - 150,000 - 150,000
16001 ENVIRONMENTAL LIABILITY CIP - - - - - - - -
16003 ENVIRONMENTAL LIAB NON OP 115,126 370,292 - - 485,418 - - 485,418
16470 FiiN Rec Support - 236,487 - - 236,487 - - 236,487
1805042 CASP TRAINING - 20,000 - - 20,000 - - 20,000
51201 MISC FFP PROJECTS CIP - - - - - 1,059,000 - 1,059,000 51399 INTERFUND TRANSFERS - - - - 10,650,000 - 0,650,000 10,650,000
53201 FIRE STATIONS CIP - - - - - 6,500,000 - 6,500,000
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
53501 BV PARKING MGMT FUND - - - - - 121,500 - 121,500
53601 NEIGHBORHOOD ENHANCEMENT - - - - - 1,500,000 - 1,500,000
56201 PARKS & COMM CTR CIP - - - - - 2,341,000 - 2,341,000
57001 PARK MAINTENANCE FUND CIP - - - - - 2,300,000 - 2,300,000
57101 FACILITIES MAINTENANCE CIP - - - - - 2,500,000 - 2,500,000
70101 WATER ENTERPRISE FUND CIP - - - - - 400,000 - 400,000
7019052 WATER SYSTEM SERVICE 6,287,752 28,636,205 54,154 - 34,978,111 - - 34,978,111 70199 INTERFUND TRANSFERS - - - - 13,234,939 - 13,234,939 13,234,939 70201 WATER CAPITAL FUND CIP - - - - - 119,000 - 119,000
70201931 MP Distrib-Pipng-Pmpng-Grndwtr - - - - - 13,309,000 - 13,309,000
71101 SEWER ENTERPRISE CIP - - - - - 1,000,000 - 1,000,000
7119061 WASTEWATER OPERATIONS 1,954,610 3,880,439 33,000 - 5,868,049 - - 5,868,049
74804 OTHER INSURANCE FUND - 3,175,766 - - 3,175,766 - - 3,175,766
74904 UNINS CLAIMS NON OP - 2,095,000 - - 2,095,000 - - 2,095,000
75000750 WORKERS COMPENSATION
DIV - 3,998,093 - - 3,998,093 - - 3,998,093
75000751 WORKERS COMP DISABILITY - 500,000 - - 500,000 - - 500,000
75004 WORK COMP NON OP - 217,348 - - 217,348 - - 217,348
75104 GEN LIABILITY NON OP - 267,770 - - 267,770 - - 267,770
7517510 GENERAL LIABILTY INSURANCE
DIV - 6,548,696 - - 6,548,696 - - 6,548,696
7529031 EQUIPMENT MAINTENANCE 1,423,032 1,064,795 40,500 - 2,528,327 - - 2,528,327
7529032 EQUIPMENT PURCHASING - - 4,128,009 - 4,128,009 - - 4,128,009
75304 POLICE EQUIPMENT NON OP - 342,312 1,391,975 - 1,734,287 - - 1,734,287
75504 PARKING EQUIPMENT NON OP - - 400,000 - 400,000 - - 400,000
75604 FIRE EQUIPMENT NON OP - - 198,400 - 198,400 - - 198,400
75704 RSS EQUIPMENT NON
OPERATING - - 220,000 - 220,000 - - 220,000
76004 COMP ABSENCE NON OP 2,055,000 - - - 2,055,000 - - 2,055,000
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2025-26 EXPENDITURES BY DIVISION
Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services
Total Operating Budget CIPs Transfers Total Budget
76204 RETIREE MED RES NON OP 3,344,870 395,002 - - 3,739,872 - - 3,739,872
76404 IT ISF NON OP - 518,110 - - 518,110 - - 518,110
76420203 CITY MGR INFORMTN TECHNOLOGY 3,676,715 2,508,777 173,000 - 6,358,492 - - 6,358,492
7657650 IT REPLACEMENT - 270,000 418,000 - 688,000 - - 688,000
7657653 IT STRATEGIC - 80,000 100,000 - 180,000 - - 180,000
7657654 PERMIT SYSTEM REPLACEMENT - 70,000 423,496 - 493,496 - - 493,496
80098 DEBT SERVICE FUND NON OP - 11,000 - 10,504,260 10,515,260 - - 10,515,260
83103 ACKERMAN NON OP - 5,000 - - 5,000 - - 5,000
TOTAL BUDGET, ALL FUNDS 206,088,553 150,697,408 8,733,800 10,504,260 463,880,205
68,858,297
87,856,184
532,738,502
Less: Internal Service Charges 10,499,616 21,533,559 7,819,994 - 40,044,666 - - 40,044,666
NET OF INTERNAL CHARGES 195,588,936 129,163,849 913,806 10,504,260 423,835,539 68,858,297 87,856,184 492,693,836
Operating Budget
Total
Budget
% of
Budget Type
% of
Total
Budget
General
Fund
% of
Budget Type
% of Total
GF
Budget
Salaries and Benefits 206,088,553 44.43%38.68%
185,219,111 57.61%56.26%
Maintenance and Operations 150,697,408 32.49%28.29% 91,907,109 28.59%27.91%
Capital Outlay 8,733,800 1.88%1.64% 1,143,266 0.36%0.35%
Debt Service 10,504,260 2.26%1.97% - 0.00%0.00%
Transfers 87,856,184 18.94%16.49% 43,229,083 13.45%13.13%
Total Operating Budget 463,880,205 100.00%87.07% 321,498,569 100.00%97.65%
Capital Improvements 68,858,297 100.00%12.93% 7,750,000 100.00%2.35%
TOTAL BUDGET 532,738,502 100.00%100.00% 329,248,569 100.00%100.00%
10
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2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
GENERAL FUND
GENERAL GOVERNMENT
01005005 CITY COUNCIL ADMIN 585,602 688,972 635,839 931,993 937,514 903,038 -3.11%-3.68%
01010005 CITY CLERK ADMIN 1,047,961 1,082,225 1,108,599 1,110,158 1,110,964 1,082,948 -2.45%-2.52%
01010101 ELECTIONS 151,710 103,724 50 200,000 217,411 130,000 -35.00%-40.21%
01015005 CITY ATTORNEY ADMIN 2,116,526 2,320,570 2,422,601 2,661,605 2,611,737 2,578,486 -3.12%-1.27%
01015151 CITY ATTORNEY OUTSIDE
COUNSEL 251,918 2,446 1,047 - 24,040 - 0.00%-100.00%
01020001 CITY MANAGER AIRPORT
SSUES 135,620 104,974 93,262 175,000 175,000 175,000 0.00%0.00%
01020005 CITY MANAGER ADMIN 1,533,737 1,737,071 2,246,428 2,700,714 2,701,710 2,640,576 -2.23%-2.26%
01020201 CITY MGR PUBLIC INFO
OFFICE 630,407 605,577 574,766 721,586 727,081 692,757 -4.00%-4.72%
01020202 CITY MGR ECONOMIC
DEVELOPMENT 246,160 255,000 255,000 371,000 386,000 371,000 0.00%-3.89%
0102041 CITY MGR OUTREACH SERVICES 1,329,641 2,261,233 2,464,018 3,424,672 3,425,143 3,462,496 1.10%1.09%
01025005 HUMAN RESOURCES 2,926,282 3,154,659 3,366,636 3,937,952 4,046,952 3,916,879 -0.54%-3.21%
01025251 PERSONNEL MGMT &
RECRUITING 100 73 - - - - 0.00%0.00%
01030005 FINANCE ADMIN 1,372,001 1,396,147 1,234,761 1,505,285 1,679,042 1,434,704 -4.69%-14.55%
01030301 BUDGET 1,889,425 944,246 985,937 951,956 845,656 931,432 -2.16%10.14%
01030302 ACCOUNTING 1,073,633 1,326,149 1,502,315 1,760,226 1,781,367 1,809,863 2.82%1.60%
01030304 PURCHASING (913) 836,416 912,908 1,088,872 1,021,658 1,027,805 -5.61%0.60%
0103031 REVENUE SERVICES 2,641,113 2,504,990 2,559,273 2,959,351 3,157,209 2,923,917 -1.20%-7.39%
Total General Government 17,930,923 19,324,473 20,363,439 24,500,370 24,848,484 24,080,902 -1.71%-3.09%
PUBLIC SAFETY
0103511 EMERGENCY PREPARENESS 279,943 322,020 261,516 276,525 320,231 266,568 -3.60%-16.76%
0103522 POLICE IT 2,389,322 2,399,235 2,681,673 2,609,963 3,030,694 2,561,006 -1.88%-15.50%
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6
2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
01035351 POLICE CHIEF 2,580,303 2,571,800 3,130,757 3,287,817 3,600,462 3,581,068 8.92%-0.54%
01035352 POLICE SUPPORT
SERVICES 9,590,134 10,089,490 10,775,626 11,909,580 11,838,644 10,700,752 -10.15%-9.61%
01035353 PATROL 30,289,993 31,544,159 32,963,444 34,614,999 35,762,268 34,808,572 0.56%-2.67%
01035354 TRAFFIC 7,376,507 7,855,553 8,063,979 7,973,217 8,496,961 7,977,015 0.05%-6.12%
01035355 DETECTIVES 13,155,839 14,002,058 14,115,634 15,272,273 16,833,231 15,043,742 -1.50%-10.63%
01035356 FLEET MAINTENANCE 1,826,699 2,085,331 2,088,425 2,212,333 2,222,485 2,250,660 1.73%1.27%
01040005 FIRE ADMINISTRATION 1,633,157 1,718,863 1,817,739 1,802,861 1,812,088 1,872,146 3.84%3.31%
01040401 FIRE OPERATIONS 37,575,313 37,956,260 39,623,639 40,466,871 42,411,396 52,755,637 30.37%24.39%
01040402 FIRE PREVENTION 1,472,891 1,441,509 1,527,277 1,832,934 2,293,011 1,754,299 -4.29%-23.49%
01040403 COMM ER RESPONSE
TEAM (CERT) 107,013 183,503 168,705 251,738 304,479 246,386 -2.13%-19.08%
01040404 EMERGENCY MEDICAL
SERVICES 11,191,990 11,406,228 13,450,554 12,680,774 13,526,577 3,852,631 -69.62%-71.52%
01040405 JUNIOR LIFEGUARDS 1,019,400 1,393,230 1,456,033 1,310,631 1,612,258 1,565,163 19.42%-2.92%
01040406 LIFEGUARD OPERATIONS 6,580,511 7,072,839 7,490,727 7,520,151 7,789,225 8,302,859 10.41%6.59%Total Public Safety 127,069,017 132,042,078 139,615,729 144,022,668 151,854,010 147,538,503 2.44%-2.84%
COMMUNITY DEVELOPMENT
01050005 CDD ADMIN 1,741,023 1,983,568 1,780,987 2,131,618 1,705,376 2,063,709 -3.19%21.01%
0105041 INSPECTIONS 2,159,755 2,397,157 2,550,035 2,693,747 2,641,556 2,600,829 -3.45%-1.54%
0105042 PLAN CHECKS/PERMITS 4,428,084 4,913,232 4,977,008 5,150,597 5,398,378 5,214,432 1.24%-3.41%
01050501 PLANNING 3,256,478 3,237,582 3,299,624 3,682,667 3,722,576 3,587,594 -2.58%-3.63%
01050503 CODE ENFORCEMENT 828,714 854,597 1,003,722 1,289,886 1,293,007 1,517,992 17.68%17.40%
01050504 BUILDING 650 - - 20,000 - - -100.00%0.00%
01050505 REAL PROPERTY GEN
FUND 389,624 629,832 1,744,867 2,264,852 2,649,098 2,405,924 6.23%-9.18%
Total Community Development 12,804,327 14,015,969 15,356,244 17,233,367 17,409,991 17,390,481 0.91%-0.11%
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6
2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
PUBLIC WORKS
01080807 MOD ADMIN 629,793 633,307 - - - - 0.00%0%
0108061 STREETS/ASPHALT 5,977,240 7,101,921 7,662,452 7,804,589 7,974,183 7,792,669 -0.15%-2.28%
0108031 PARKS 9,253,185 9,845,236 9,971,173 9,602,442 11,784,535 10,009,822 4.24%-15.06%
0108032 TREES 2,367,089 2,189,787 2,525,452 2,460,874 3,004,366 2,919,722 18.65%-2.82%
0108041 FACILITY MAINTENANCE 3,362,630 4,193,352 4,174,589 4,189,510 4,771,737 5,882,802 40.42%23.28%
0109062 STORM DRAINS/STREET
SWEEPING 3,783,690 4,326,537 4,984,505 4,335,343 4,491,369 4,656,631 7.41%3.68%
0109063 STREET LIGHT/ELECTRICAL 1,448,624 1,489,901 1,828,392 1,820,661 1,843,292 1,847,513 1.47%0.23%
01080005 PUBLIC WORKS ADMIN 2,036,830 2,109,486 2,833,858 3,098,685 2,980,731 3,100,411 0.06%4.02%
0108011 WQ/CONSERVATION/
ENVIRONMENTAL 1,172,444 1,232,100 1,319,687 1,318,284 1,351,973 1,254,560 -4.83%-7.21%
0108012 TRAFFIC & TRANSPORTA-TION 3,057,046 3,362,055 3,430,036 4,051,511 3,863,723 4,034,707 -0.41%4.43%
0108051 REFUSE 7,517,302 9,367,009 9,952,771 10,656,722 9,565,651 10,598,912 -0.54%10.80%
01080801 ENGINEERING SERVICES 4,613,790 5,076,476 5,402,570 5,498,366 5,791,645 5,651,888 2.79%-2.41%
Total Public Works 45,219,664 50,927,166 54,085,485 54,836,987 57,423,206 57,749,636 5.31%0.57%
COMMUNITY SERVICES
0103032 PARKING LOTS & METERS 2,025,631 2,099,521 2,316,775 2,210,923 2,920,724 2,519,149 13.94%-13.75%
01060603 CULTURAL & ARTS 251,764 170,780 244,655 255,088 316,252 334,168 31.00%5.67%
01070005 RECREATION ADMIN 1,390,041 1,435,642 1,489,895 1,608,698 1,587,390 1,578,145 -1.90%-0.58%
0107010 PROGRAM SUPPORT 2,414,496 2,289,389 2,557,496 2,725,745 2,720,942 2,683,279 -1.56%-1.38%
0107011 FEE BASED CLASSES 431,354 526,700 492,923 508,171 552,295 560,061 10.21%1.41%
0107012 ADULT SPORTS 353,059 377,176 377,796 460,180 470,269 467,809 1.66%-0.52%
0107013 YOUTH SPORTS 26,943 33,416 27,670 20,383 20,383 20,383 0.00%0.00%
0107014 YOUTH PROGRAMS 618,510 650,827 667,609 805,484 807,247 922,176 14.49%14.24%
0107015 PRESCHOOL PROGRAMS 93,666 102,875 92,699 120,058 70,085 23,811 -80.17%-66.03%
0107016 NATURAL RESOURCES 126,540 124,341 70,570 113,909 94,142 110,169 -3.28%17.02%
0107017 SPECIAL EVENTS 75,469 61,627 77,609 65,600 65,600 65,600 0.00%0.00%
0107018 PARK PATROL 349,592 370,372 414,034 480,033 456,210 470,371 -2.01%3.10%
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2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities FY22 Actuals FY23 Actuals FY24 Actuals FY25 Adopted FY25 Revised FY26 Adopted
% Change Over PY Adopted
% Change Over PY Revised
0107019 AQUATICS 236,745 246,424 334,632 362,086 398,010 430,864 18.99%8.25%
0107020 NEWPORT COAST COMMUNITY CENTER 873,306 979,451 1,107,500 1,153,137 1,235,862 1,148,655 -0.39%-7.06%
0107021 COMMUNITY YOUTH CENTER 407,310 483,616 469,631 449,752 495,351 419,176 -6.80%-15.38%
0107022 CIVIC CENTER RENTALS 50,237 91,495 143,035 218,788 240,035 343,361 56.94%43.05%
0107023 MARINA PARK 2,217,795 2,311,192 2,531,532 2,548,578 2,697,043 2,476,832 -2.82%-8.16%
0107024 FACILITY MAINT & OPERATIONS 562,417 667,080 683,476 751,873 743,334 413,490 -45.01%-44.37%
0107026 JUNIOR LIFEGUARD
FACILITY - - 10,208 40,255 25,342 49,630 23.29%95.84%
0107031 OASIS 1,693,806 1,912,786 2,131,697 2,234,704 2,299,722 2,200,944 -1.51%-4.30%
0107032 OASIS FITNESS CENTER 397,265 378,169 384,642 486,412 569,988 604,472 24.27%6.05%
0107033 OASIS TRANSPORTATION 848,375 862,013 925,591 997,285 998,651 977,828 -1.95%-2.09%
01060005 LIBRARY ADMIN 2,317,186 2,332,189 2,636,559 2,872,112 2,942,710 2,818,164 -1.88%-4.23%
0106021 CDM BRANCH LIBRARY 386,359 427,159 458,576 473,179 466,335 444,096 -6.15%-4.77%
0106022 MARINERS BRANC LIBRARY 1,623,896 1,593,933 1,673,325 1,811,998 1,819,002 1,714,923 -5.36%-5.72%
0106023 CENTRAL LIBRARY 3,656,765 3,532,116 3,774,251 4,329,713 4,364,500 4,102,782 -5.24%-6.00%
0106024 BALBOA BRANCH LIBRARY 432,134 405,841 439,515 494,362 489,947 478,557 -3.20%-2.32%
0106051 LIBRARY FOUNDATION 28,149 33,984 25,893 - 82,919 1,127 0.00%-98.64%
0106052 FRIENDS OF THE LIBRARY 158,201 166,066 289,130 - 350,951 - 0.00%-100.00%
0106053 DESIGNATED GIFTS 5,557 - - - 43,545 - 0.00%-100.00%
01060601 TECHNICAL PROCESSING 453,233 458,032 487,595 491,308 491,552 488,347 -0.60%-0.65%
01060604 LITERACY SERVICES 140,928 84,295 113,765 91,132 147,661 113,046 24.05%-23.44%
Total Community Svcs 24,646,729 25,208,510 27,450,284 29,180,947 30,983,999 28,981,417 -0.68%-6.46%
01003 GENERAL FUND MISC NON
OP 308,467 1,917,007 2,243,641 2,228,689 2,228,689 2,528,547 13.45%13.45%
GENERAL FUND OPERATING BUDGET 227,979,126 243,435,204 259,114,822 272,003,027 284,748,379 278,269,486 2.30%-2.28%
11
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6
2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
01099 GENERAL FUND
TRANSFERS 61,482,490 65,478,891 59,400,345 39,255,611 53,180,189 43,229,083 10.12%-18.71%
TOTAL GENERAL FUND BUDGET 289,461,616 308,914,095 318,515,167 311,258,638 337,928,568 321,498,569 3.29%-4.86%
ENTERPRISE ACTIVITIES
7019052 WATER SYSTEM SERVICE 24,476,662 25,619,964 27,962,455 32,039,234 32,232,677 34,978,111 9.17%8.52%
701|702 WATER - CIPs 6,509,027 7,833,402 8,640,821 7,051,000 6,895,233 13,828,000 96.11%100.54%
7119061 WASTEWATER OPERA-
TIONS 3,033,216 4,373,462 4,953,468 5,321,136 5,313,514 5,868,049 10.28%10.44%
711|712 WASTEWATER - CIPs 337,318 152,130 496,438 1,000,000 1,517,974 1,000,000 0.00%-34.12%
70199 WATERFUND TRANSFERS - 5,636,943 6,713,513 6,488,810 6,713,513 13,234,939 103.97%97.14%
Total Enterprise Activities 34,356,223 37,978,959 42,053,182 45,411,370 45,959,397 55,674,159 22.60%21.14%
INTERNAL SERVICE FUNDS
74804 OTHER INSURANCE FUND - 2,053,736 2,212,372 3,175,766 3,175,766 3,175,766 0.00%0.00%
74904 UNINS CLAIMS NON OP 2,205,754 471,388 873,313 1,965,000 1,967,741 2,095,000 6.62%6.47%
75000750 WORKERS COMPENSATION
DIV 4,213,259 4,614,953 11,588,497 3,901,955 3,926,955 3,998,093 2.46%1.81%
75000751 WORKERS COMP DISABIL-
ITY 128 - - 500,000 500,000 500,000 0.00%0.00%
75004 WORK COMP NON OP - 288,089 - 217,348 217,348 217,348 0.00%0.00%
75104 GEN LIABILITY NON OP - 268,808 267,770 267,770 267,770 267,770 0.00%0.00%
7517510 GENERAL LIABILTY INSUR-
ANCE DIV 3,752,002 2,824,253 22,412,831 6,543,631 6,543,631 6,548,696 0.08%0.08%
7517511 GEN LIABILITY NON TORT - - - - - - 0.00%0.00%
7529031 EQUIPMENT MAINTENANCE 2,089,244 2,341,272 2,301,986 2,502,531 2,711,613 2,528,327 1.03%-6.76%
7529032 EQUIPMENT PURCHASING 4,329,587 3,476,771 2,859,300 2,698,009 9,992,116 4,128,009 53.00%-58.69%
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6
2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
75304 POLICE EQUIPMENT NON OP 925,912 1,044,998 1,036,471 1,486,575 2,161,199 1,734,287 16.66%-19.75%
75504 PARKING EQUIPMENT NON
OP 24,243 - - 400,000 400,000 400,000 0.00%0.00%
75604 FIRE EQUIPMENT NON OP - 52,752 441,303 142,000 655,400 198,400 39.72%-69.73%
75704 RSS EQUIPMENT NON OP-ERATING 140,776 198,881 160,699 200,000 210,991 220,000 10.00%4.27%
76004 COMP ABSENCE NON OP 2,058,475 2,007,181 2,498,119 2,030,000 2,030,000 2,055,000 1.23%1.23%
76104 RETIREE MEDICAL NON OP 165 - - - - - 0.00%0.00%
76204 RETIREE MED RES NON OP 6,796,845 8,476,508 13,427,366 7,510,508 7,510,508 3,739,872 -50.20%-50.20%
76404 IT ISF NON OP - 452,232 483,772 518,110 518,110 518,110 0.00%0.00%
76420203 CITY MGR INFORMTN
TECHNOLOGY 4,059,404 4,416,102 5,134,184 6,164,514 6,148,775 6,358,492 3.15%3.41%
7657650 IT REPLACEMENT 736,996 585,490 932,525 688,000 1,059,903 688,000 0.00%-35.09%
7657651 IT STRATEGIC ERP 67,388 23,538 - - 525,801 - 0.00%-100.00%
7657653 IT STRATEGIC 76,963 53,921 52,663 180,000 269,758 180,000 0.00%-33.27%
7657654 PERMIT SYSTEM REPLACE-
MENT 349,513 457,946 103,086 493,496 493,496 493,496 0.00%-0.00%
Total Internal Service Funds 31,826,654 34,108,818 66,786,257 41,585,214 51,286,881 40,044,666 -3.70%-21.92%
OTHER FUNDS
012 GENERAL FUND CAPITAL
PROJECTS 4,736,378 3,929,030 7,602,294 $11,000,000 24,473,160 7,750,000 -29.55%-68.33%
10003 TIDE&SUBMERGED LAND
DEPT - 432,505 516,156 576,031 576,031 660,247 14.62%14.62%
10045451 HARBOR DEPARTMENT 1,774,413 2,195,603 2,487,625 2,817,875 2,811,808 2,860,962 1.53%1.75%
10050505 REAL PROPERTY TIDE-
LANDS 3,543 7,500 20,637 2,280 15,580 750 -67.11%-95.19%
10080802 TIDELANDS MANAGEMENT 356,414 474,620 305,985 471,467 606,801 488,123 3.53%-19.56%
10090907 OIL & GAS 1,479,786 1,418,540 1,201,737 943,982 1,119,556 1,037,876 9.95%-7.30%
11135 SLESF GRANT POLICE DEPT 211,400 215,174 241,105 250,000 250,000 250,000 0.00%0.00%
11203 MISC GRANT FUND NON OP - - 9,911 - - - 0.00%0.00%
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6
2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
12050502 CDBG 208,791 667,747 299,869 183,586 384,956 183,586 0.00%-52.31%
12098 FINANCIAL ACTIVITIES 202,387 210,548 - 210,548 (888) - -100.00%-100.00%
16003 ENVIRONMENTAL LIAB NON
OP 636,347 380,823 421,634 469,961 470,504 485,418 3.29%3.17%
16470 FiiN Rec Support - 118,830 149,948 223,759 224,830 236,487 5.69%5.18%
16620 AMERICAN RESCUE PLAN ACT 122,543 24,411 119,034 - - - 0.00%0.00%
16820201 PEG FEES CITY MANAGER - - 72,433 - 7,883 - 0.00%-100.00%
1692041 OPIOID OUTREACH
SERVICES - - 44,976 - 350,790 - 0.00%-100.00%
51103 CIVIC CENTER FUND NON OP 1,681 2,774 2,033 (2,033) - - -100.00%0.00%
80098 DEBT SERVICE FUND NON
OP 10,997,020 10,772,688 10,700,253 10,741,804 10,743,304 10,515,260 -2.11%-2.12%
83103 ACKERMAN NON OP 4,900 5,000 4,900 5,000 5,000 5,000 0.00%0.00%
83160 Ackerman Library - - 19,940 - 12,593 - 0.00%-100.00%
85002 1915 ASSESSMENT DISTRICT NONOP 1,343,546 1,733,637 2,104,595 - - - 0.00%0.00%
86103 MISC CUSTODIAL NON
OPERATING 71,759 72,955 127,862 - - - 0.00%0.00%
1050061 FEDERAL DEPT OF
JUSTICE 176,954 4,632 17,393 311,000 32,661 120,000 -61.41%267.41%
1050062 FED/DOJ ENFORCEMNT - 20,507 - - 82,339 - 0.00%-100.00%
1050063 FED/TREASURY DEPT 5,791 - - - 196,000 - 0.00%-100.00%
11035 OTS POLICE DEPT 205,750 299,968 281,796 - 522,434 - 0.00%-100.00%
1800012 VNB PUBLIC BENEFIT - 82,650 3,850 - 40,000 - 0.00%-100.00%
1800013 NB ARTS FOUNDATION - 9,778 9,821 - 10,086 - 0.00%-100.00%
1805042 CASP TRAINING - 1,746 - - 35,000 20,000 0.00%-42.86%
ALL OTHER FUND CIP’S 23,867,015 35,111,849 39,770,834 35,293,000 18,336,801 46,280,297 32.56%152.39%
100 167 513 OTHER INTERFUND TRANSFERS 14,579,074 63,400,152 44,084,209 19,767,775 32,346,931 31,392,162 58.80%-2.95%
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2025-26 EXPENDITURES BY FUNCTION
Org Function and Activities
FY22
Actuals
FY23
Actuals
FY24
Actuals
FY25
Adopted
FY25
Revised
FY26
Adopted
% Change
Over PY
Adopted
% Change
Over PY
Revised
Total Other Funds 46,406,418 58,193,515 66,536,620 63,118,260 61,307,228 70,894,006 12.32%15.64%
TOTAL OPERATING BUDGET 381,180,247 461,206,070 488,178,559 433,666,068 484,319,350 463,880,205 6.97%-4.22%
TOTAL CIP BUDGET 35,449,738 47,026,411 56,510,388 54,344,000 51,223,167 68,858,297 27.60%34.43%
TOTAL BUDGET 416,629,986 508,232,481 544,688,947 488,010,068 535,542,518 532,738,502 9.25%-0.52%
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SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26
Fund
Estimated Spendable Fund Balance
06/30/2025
Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance
06/30/2026 Revenue
Interfund Loans & Use of
Reserves Transfers In Expenditures
Capital
Improvements
Interfund Loans & Reserve
Contributions
Transfers
Out
General Funds
General Fund 010 970,869 311,715,235 1,250,000 20,742,162 (278,269,486) - - (43,229,083) 13,179,697
General Fund Capital Projects 012 746,992 - - 7,250,000 - (7,750,000) - - 246,992
SubTotal - General Fund 1,717,861 311,715,235 1,250,000 27,992,162 (278,269,486) (7,750,000) - (43,229,083) 13,426,689
Coastal Commission Funds
Tidelands Operating Fund 100 1,851,631 15,318,948 200,000 10,611,825 (5,047,958) (730,000) (406,524) (20,742,162) 1,055,760
Harbor & Beaches Capital Plan Fund 101 43,928,770 7,307,743 - 5,978,697 - (10,805,751) (1,250,000) - 45,159,459
SubTotal - Coastal Commission Funds 45,780,400 22,626,692 200,000 16,590,521 (5,047,958) (11,535,751) (1,656,524) (20,742,162) 46,215,219
Enterprise Funds
Water Enterprise Fund 701 - 40,530,914 8,082,135 - (34,978,111) (400,000) - (13,234,939) -
Water Capital Fund 702 - 193,061 - 13,234,939 - (13,428,000) - - -
Wastewater Enterprise Fund 711 - 6,470,665 397,384 - (5,868,049) (1,000,000) - - -
Wastewater Capital Fund 712 134,455 41,342 - - - - - - 175,797
SubTotal - Enterprise Funds 134,455 47,235,983 8,479,519 13,234,939 (40,846,159) (14,828,000) - (13,234,939) 175,797
Special Revenue Funds
Asset Forfeiture Fund 105 506,398 - - - (120,000) - - - 386,398
SLESF - COPS Fund 111 - 250,000 - - (250,000) - - - -
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SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26
Fund
Estimated Spendable Fund Balance
06/30/2025
Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance
06/30/2026 Revenue
Interfund Loans & Use of
Reserves Transfers In Expenditures
Capital
Improvements
Interfund Loans & Reserve
Contributions
Transfers
Out
CDBG Program Income Fund 119 - 315,000 - - - - - 315,000
CDBG Fund 120 (447,065) 690,974 - - (183,586) - - - 60,323
State Gas Tax Fund 121 1,412,189 2,481,231 - - - (3,500,000) - - 393,419
Measure M 2 122 522,905 2,989,102 - - - (3,000,000) - - 512,007
Measure M Competitive 123 1,109,735 4,795,135 - - - (4,795,135) - - 1,109,735
SB1 Gas Tax RMRA Fund 126 867,841 2,226,676 - - - (2,650,000) - - 444,517
Misc. Cooperative Projects 135 83,427 312,975 - - - (311,502) - - 84,900
PCH Relinquishment 137 1,473 1,566 - - - - - - 3,038
Environmental Contributions 138 338,931 3,266,409 - - - (3,266,409) - - 338,931
Transportation and Circulation Fund 140 758,290 (146) - - - (750,000) - - 8,144
Building Excise Tax Fund 141 47,638 191,286 - - - (150,000) - - 88,924
AQMD Fund 142 1,670,722 144,592 - - - - - - 1,815,314
Environmental Liability Fund 160 9,058,832 1,147,550 - - (485,418) - - - 9,720,964
Fostering Interest in Nature (FiiN) Fund 164 895,309 23,140 - - (236,487) - - - 681,962
American Rescue Plan Act Fund 166 (1) - - - - - - - (1)
Oceanfront Encroachment Fund 167 350,526 303,787 - - - - - - 654,313
PEG Fees Fund 168 3,905,054 362,931 - - - - - - 4,267,985
Restricted Programs Fund 180 2,642,225 367,556 - - (20,000) - - - 2,989,781
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SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26
Fund
Estimated Spendable Fund Balance
06/30/2025
Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance
06/30/2026 Revenue
Interfund Loans & Use of
Reserves Transfers In Expenditures
Capital
Improvements
Interfund Loans & Reserve
Contributions
Transfers
Out
Park Fees Fund 200 558,389 -------558,389
SubTotal - Special Revenue
Funds 23,724,428 19,869,763 - - (1,295,491) (18,423,046) - - 23,875,654
Permanent Funds
Newport Bay Dredging Fund 830 5,736,323 105,966 - - - - - - 5,842,289
Ackerman Donation Fund 831 1,221,852 23,513 - - (5,000) - - 1,240,365
SubTotal - Permanent Funds 6,958,174 129,479 - - (5,000) - - - 7,082,653
Capital Projects Funds
Civic Center Fund 511 485,365 - - - - - - - 485,365
Misc FFP Projects 512 1 - - 1,059,000 - (1,059,000) - - 1.25
Facilities Financing Plan Fund 513 25,390,682 - - 6,778,085 - - - (10,650,000) 21,518,766
Police Facility New 521 687,558 - - - - - - - 687,558
Fire Station Rebuild 532 12,175 - - 6,500,000 - (6,500,000) - - 12,175
Newport Uptown
Undergrounding 534 3,248 - - - - - - - 3,248
Balboa Village Parking Mgmt District 535 121,634 - - - - (121,500) - - 134
Neighborhood Enhancement 536 1,627,284 - - - - (1,500,000) - - 127,284
Parks & Community Centers 562 643,118 - - 2,341,000 - (2,341,000) - - 643,118
Parks Maintenance Fund 570 49,896 206 - 2,300,000 - (2,300,000) - - 50,101
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SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26
Fund
Estimated Spendable Fund Balance
06/30/2025
Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance
06/30/2026 Revenue
Interfund Loans & Use of
Reserves Transfers In Expenditures
Capital
Improvements
Interfund Loans & Reserve
Contributions
Transfers
Out
Facilities Maintenance Plan
(FMP)571 463,451 - - 2,500,000 - (2,500,000) - - 463,451
SubTotal - Capital Projects Funds 29,484,412 206 - 21,478,085 - (16,321,500) - (10,650,000) 23,991,202
Special Districts Funds
Assessment District Projects 663
664 665 4,231,922 - - - - - - - 4,231,922
SubTotal - Assessment District Project Funds 4,231,922 - - - - - - - 4,231,922
Debt Service Funds
Debt Service Fund 800 2,042,676 2,068,359 - 8,560,477 (10,515,260) - - - 2,156,252
SubTotal - Debt Service Funds 2,042,676 2,068,359 - 8,560,477 (10,515,260) - - - 2,156,252
Internal Service Funds
Other Insurance Fund 748 1,259,624 3,640,842 - - (3,175,766) - - - 1,724,699
Uninsured Claims Reserve 749 1,703,038 401,276 - - (2,095,000) - - - 9,314
Workers Comp Reserve 750 25,231,737 6,922,707 - - (4,715,441) - - - 27,439,003
General Liability Reserve 751 1,525,978 9,423,110 - - (6,816,466) - - - 4,132,622
Equipment Maintenance 752 5,388,614 7,084,087 - - (6,656,336) - - - 5,816,366
Police Equipment Fund 753 2,120,809 1,054,444 - - (1,734,287) - - - 1,440,966
Parking Equipment 755 2,650,530 440,695 - - (400,000) - - - 2,691,225
Fire Equipment Fund 756 2,514,921 611,200 - - (198,400) - - - 2,927,720
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SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26
Fund
Estimated Spendable Fund Balance
06/30/2025
Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance
06/30/2026 Revenue
Interfund Loans & Use of
Reserves Transfers In Expenditures
Capital
Improvements
Interfund Loans & Reserve
Contributions
Transfers
Out
RSS Equipment Replacement
Fund 757 970,977 237,570 - - (220,000) - - - 988,547
Compensated Absence Fund 760 8,953,807 3,405,756 - - (2,055,000) - - - 10,304,564
Retiree Medical Fund 761 762 467,393 3,546,647 - - (3,739,872) - - - 274,168
Information Technology Fund - Operations 764 2,346,694 6,901,984 - - (6,876,602) - - - 2,372,076
Information Technology Fund -
Strategic 765 10,721,446 1,882,957 - - (1,361,496) - - - 11,242,907
SubTotal - Internal Service
Funds 65,855,567 45,553,275 - - (40,044,666) - - - 69,639,477
Total - All Funds 179,929,896 449,198,991 9,929,520 87,856,184 (376,024,020) (68,858,297) (1,656,524) (87,856,184) 190,794,866
City of Newport Beach • Adopted Budget FY 2025-26120
FISCAL YEAR 2025-26 ADOPTED BUDGET INTERFUND TRANSFERS
TRANSFER IN
General Fund Fire Station Rebuild
Transfer In (From):Transfer In (From):
01099 691100 Tidelands 20,742,162 53299 691513 FFP Fund 6,500,000
Total Transfers In 20,742,162 Total Transfers In 6,500,000
Capital Improvement Fund Parks and Community Centers Fund
Transfer In (From):Transfer In (From):
01299 691010 General Fund 6,500,000 56299 691513 FFP Fund 2,341,000
01299 691513 FFP Fund 750,000 Total Transfers In 2,341,000
Total Transfers In 7,250,000
Tidelands Operating Fund Parks Maintenance Fund
Transfer In (From):Transfer In (From):
10099 691010 General Fund 10,611,825 57099 691010 General Fund 2,300,000
Total Transfers In 10,611,825 Total Transfers In 2,300,000
Tidelands Capital Fund Facilities Maintenance Fund
Transfer In (From):Transfer In (From):
10199 691010 General Fund 5,978,697 57199 691010 General Fund 2,500,000
Total Transfers In 5,978,697 Total Transfers In 2,500,000
Miscellaneous Facilities Financial Planning Fund Water Capital Fund
Transfer In (From):Transfer In (From):51299 691513 FFP Fund 1,059,000 70299 692701 Water Enterprise Fund 13,234,939 Total Transfers In 1,059,000 Total Transfers In 13,234,939
Facilities Financing Planning Fund Debt Service Fund
Transfer In (From):Transfer In (From):
51399 691010 General Fund 6,778,085 80099 691010 General Fund 8,560,477
Total Transfers In 6,778,085 Total Transfers In 8,560,477
TOTAL TRANSFERS IN: 87,856,184
TRANSFERS OUT
General Fund Tidelands Capital Fund
Transfer Out (To Other Funds):Transfer Out (To):
01099 991012 Capital Improvement Fund 6,500,000 10099 991010 General Fund 20,742,162 01099 991100 Tidelands Operating Fund 10,611,825 Total Transfers Out 20,742,162 01099 991101 Tidelands Capital Fund 5,978,697 01099 991513 Facilities Financing Planning Fund 6,778,085
01099 991571 Facilities Maintenance Fund 2,500,000 Water Enterprise Fund
01099 991570 Parks Maintenance Fund 2,300,000 Transfer Out (To):
01099 991800 Debt Service Fund 8,560,477 70199 992702 Water Capital Fund 13,234,939 Total Transfers Out 43,229,083 Total Transfers Out 13,234,939
Facilities Financing Plan Fund
Transfer Out (To Other Funds):
51399 991012 General Fund Capital Projects 750,000 51399 991512 Misc. FFP Fund 1,059,000
51399 991532 Fire Station Rebuild Fund 6,500,000
51399 991562 Parks & Community Centers Fund 2,341,000
Total Transfers Out 10,650,000
TOTAL TRANSFERS OUT 87,856,184
City of Newport Beach • Adopted Budget FY 2025-26 121
City of Newport Beach • Adopted Budget FY 2025-26122
OVERVIEW
The Office of the City Attorney provides legal advice and services to the City Council, City staff, boards,
commissions and committees through the preparation of ordinances, resolutions, contracts and legal opinions relating to land use, public safety and other municipal law matters.
As the prosecutor for the City, the Office of the City Attorney protects the health, safety and welfare of the public through the effective prosecution of violations of the Charter and Municipal Code. The Office of the City Attorney also represents the City, its officers and staff in civil litigation matters and manages the legal services provided to the City by outside legal counsel.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Worked with the City’s public safety officers to prepare amendments to the Newport Beach Municipal Code to address quality of life issues related to access to public facilities and camping on public property.
• Worked with City staff regarding the implementation and legal defense of the City’s Sixth Cycle Housing Element.• Worked with City staff to finalize agreements related to real property including, the development of private projects, the acquisition of real property, and the use of City property.
City of Newport Beach • Adopted Budget FY 2025-26 123
BUDGET HIGHLIGHTS
• Additional $150,000 secured to obtain prosecution services via external counsel.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26• Ensure that the City Attorney’s Office supports the Housing Element implementation process.
• Ensure contracts, resolutions and ordinances are completed in a timely manner.
• Ensure that people violating the Newport Beach Municipal Code are deterred from committing
future crimes.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure A c t u a l
FY 23 - 24
Estimated
FY 24 - 25
Projected
FY 25 - 26 Target
Percentage (%) of Standard Contracts
completed within 10 business days of
complete submission
N/A 95%100%100%
Percentage (%) of Standard
Misdemeanor Citations filed within
5 business days of the scheduled
arraignment date
N/A 100%100%100%
Percentage (%) of resolutions &
ordinances completed by City Council
Staff Report deadline
N/A 100%100%100%
City of Newport Beach • Adopted Budget FY 2025-26124
CITY ATTORNEY DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01015005 - CITY ATTORNEY ADMIN 2,320,570 2,422,601 2,661,605 2,578,486 -3.12%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL 2,446 1,047 - - 0.00%
Grand Total 2,323,016 2,423,648 2,661,605 2,578,486 -3.12%
2,578,485.69 ,
0.8%
318,920,084.31 , 99.2%
% of General Fund Budget
City Attorney Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
39,300
23,000
7,500
7,000
6,100
5,750
1,500
1,156
LIB MATRLS ONLINE REFRNCE
SERVICES PROFESSIONAL
TRAVEL & MEETINGS NOC
PUBLICATIONS & DUES NOC
SUPPLIES OFFICE NOC
TRAINING
POSTAGE/FREIGHT/EXPRESS NOC
SERVICES CITY PRINT CONTRACT
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 125
CITY ATTORNEY’S OFFICE PERSONNEL
FY 24 FY 25 FY 26
Full-Time 8.00 8.00 8.00
Part-Time (FTE)0.50 0.75 0.75
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT TO THE
CITY ATTORNEY 1.00 1.00 85,945 - 31,857 117,802
ASSISTANT CITY ATTORNEY 1.00 1.00 267,714 4,560 58,141 330,415
CITY ATTORNEY 1.00 1.00 325,721 6,960 65,685 398,366
DEPUTY CITY ATTORNEY 3.00 3.00 607,600 2,880 134,231 744,711
PARALEGAL 2.00 2.00 195,522 - 66,226 261,748
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
PARALEGAL 0.75 0.75 72,448 - 5,291 77,738
1,554,951 14,400 361,430 1,930,781
City of Newport Beach • Adopted Budget FY 2025-26126
CITY ATTORNEY SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 2,024,305 2,165,886 2,350,792 2,326,901 -1.02%
70 - REGULAR SALARIES 1,323,490 1,406,912 1,520,740 1,554,951 2.25%
72 - BENEFITS 700,816 758,974 828,852 770,750 -7.01%
74 - OTHER PAYS - - 1,200 1,200 0.00%
MAINTENANCE & OPERATIONS 78,226 57,961 91,306 91,306 0.00%
81 - CONTRACT SERVICES 23,534 611 24,156 24,156 0.00%
84 - SUPPLIES & MATERIALS 28,369 29,258 36,400 45,400 24.73%
86 - TRAVEL & TRAINING 13,043 15,505 13,250 13,250 0.00%
87 - GENERAL EXPENSES 13,280 12,587 17,500 8,500 -51.43%
INTERNAL SERVICE CHARGE 214,907 199,800 219,507 160,279 -26.98%
88 - INTERNAL SVC CHARGE 212,461 198,753 219,507 160,279 -26.98%
89 - RISK MANAGEMENT 2,446 1,047 - - 0.00%
CAPITAL EXPENDITURES 5,577 - - - 0.00%
90 - CAPITAL EXPENDITURES 5,577 - - - 0.00%
Grand Total 2,323,016 2,423,648 2,661,605 2,578,486 -3.12%
2.0 M
0.1 M
0.2 M
2.2 M
0.1 M
0.2 M
2.4 M
0.1 M
0.2 M
2.3 M
0.1 M 0.2 M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26 127
CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01015005 - CITY ATTORNEY ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,199,748 1,348,016 1,457,671 1,482,503 1.70%
711003 - SALARIES PART TIME 123,741 58,896 63,069 72,448 14.87%
70 - REGULAR SALARIES Total 1,323,490 1,406,912 1,520,740 1,554,951 2.25%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 80,867 86,684 180,672 180,768 0.05%
722001 - PENSION EE NORMAL COST MISC 92,018 101,054 124,802 127,614 2.25%
723002 - PENSION ER NORMAL COST MISC 109,068 126,247 152,733 151,189 -1.01%
723004 - RETIREMENT PART TIME/TEMP - - 1,771 - -100.00%
724001 - PENSION EE CONTRIB MISC (146,823) (142,310) (174,885) (190,481)8.92%
725001 - PENSION UAL REQUIRED MISC 306,729 281,226 318,071 331,719 4.29%
725003 - PENSION UAL DISCRETIONARY MISC 159,578 181,506 86,163 63,201 -26.65%
727001 - CAR ALLOWANCE 8,423 8,446 8,400 9,600 14.29%
727003 - CELL PHONE STIPEND 4,036 4,711 4,800 4,800 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,835 18,649 3,058 4,704 53.83%
727012 - LIFE INSURANCE 735 786 840 945 12.50%
727013 - EMP ASSISTANCE PROGRAM 138 147 160 180 12.50%
727015 - UNEMPLOYMENT EXPENSE 150 - - - 0.00%
727016 - MEDICARE FRINGES 19,687 19,688 22,242 22,756 2.31%
727017 - PARS DC 401A 22,111 23,412 27,070 11,869 -56.16%
727019 - SURVIVOR BENEFIT 234 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 21,936 - -100.00%
728003 - COMPENSATED ABSENCES 42,030 48,227 51,019 51,888 1.70%
72 - BENEFITS Total 700,816 758,974 828,852 770,750 -7.01%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00%
74 - OTHER PAYS Total - - 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 22,918 (478) 23,000 23,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 616 1,088 1,156 1,156 0.00%
81 - CONTRACT SERVICES Total 23,534 611 24,156 24,156 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 4,434 3,770 6,100 6,100 0.00%
City of Newport Beach • Adopted Budget FY 2025-26128
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
841052 - LIBRARY MATERIALS 100 547 1,300 - -100.00%
841053 - LIB MATRLS ONLINE REFRNCE 23,835 24,942 29,000 39,300 35.52%
84 - SUPPLIES & MATERIALS Total 28,369 29,258 36,400 45,400 24.73%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 11,468 14,665 7,500 7,500 0.00%
861003 - TRAINING 1,575 840 5,750 5,750 0.00%
86 - TRAVEL & TRAINING Total 13,043 15,505 13,250 13,250 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,023 813 1,500 1,500 0.00%
871004 - PUBLICATIONS & DUES NOC 4,723 3,697 7,000 7,000 0.00%
871017 - SOFTWARE LICENSE RENEWAL 7,534 8,077 9,000 - -100.00%
87 - GENERAL EXPENSES Total 13,280 12,587 17,500 8,500 -51.43%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 62,103 69,863 79,656 88,035 10.52%
881005 - IT ISF REPLACEMENT CHARGE 27,654 27,654 26,763 24,977 -6.67%
881010 - WORKERS’ COMP ISF MISC 41,763 15,771 24,539 18,843 -23.21%
881012 - GENERAL LIABILITY INSURANCE 18,413 17,720 19,407 22,207 14.42%
881014 - ANNUAL OPEB CHARGE 62,528 67,744 69,142 6,217 -91.01%
88 - INTERNAL SVC CHARGE Total 212,461 198,753 219,507 160,279 -26.98%
90 - CAPITAL EXPENDITURES
911039 - OFFICE FURNITURE/FIXTURES 5,577 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 5,577 - - - 0.00%
01015005 - CITY ATTORNEY ADMIN Total 2,320,570 2,422,601 2,661,605 2,578,486 -3.12%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL
89 - RISK MANAGEMENT
891020 - OUTSIDE COUNSEL ADVISORY 70 - - - 0.00%
891021 - OUTSIDE COUNSEL SPEC LIT 2,100 1,047 - - 0.00%
891022 - OUTSIDE COUNSEL CODE ENF 276 - - - 0.00%
89 - RISK MANAGEMENT Total 2,446 1,047 - - 0.00%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL Total 2,446 1,047 - - 0.00%
Grand Total 2,323,016 2,423,648 2,661,605 2,578,486 -3.12%
City of Newport Beach • Adopted Budget FY 2025-26 129
City of Newport Beach • Adopted Budget FY 2025-26130
SUMMARY OF NOTABLEACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Worked with Netfile to launch an Ethics Training Seminar to meet AB1234 requirements.
• Worked with Netfile to create a Lobbyist application for
maintaining Lobbyist Registration Forms.
• Worked with Netfile for AB 1170 that requires
all GC 87200 filers to file directly with the Fair
Political Practices Commission (FPPC).
• Hosted Operation Christmas to collect toy donations for military families.
BUDGET HIGHLIGHTS
• City Clerk’s Office goal is to continue staying within the Budget for FY 2025-26.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Host two Citywide Records Management Workshops to train and inform City staff best practices.
• Coninue to promote transparency by uploading City Council documents to the City’s website wtihin 3 days of the meeting.
Performance Measure A c t u a l
FY 23 - 24
Estimated
FY 24 - 25
Projected
FY 25 - 26 Target
Public Records Act Requests assigned to City
Clerk’s Office responded to within 10-days 100%100%100%100%
Public Records Act Requests completed by City Clerk’s Office within 10 days 90%95%85%100%
Percentage of regular City Council minutes
prepared within 10 days of meeting 100%100%100%100%
Percentage of Fully Complete Council Packets
(Staff Reports / Ordinances / Resolutions / Etc.)
Uploaded within 5 days of Meeting
100%100%100%100%
DEPARTMENT PERFORMANCE MEASURES
OVERVIEW
The City Clerk’s Office provides service and support to the Mayor, City Council, City Manager and
administrative departments as well as to the public. As the Office of Record, the City Clerk has
responsibility for maintaining the official records of City Council actions in accordance with the legal
requirements for public meetings and execution of all minutes, ordinances, resolutions and contracts.
Services to the public include assistance with understanding and participating in the decision and policy
making process and assistance with day to day inquiries.
City of Newport Beach • Adopted Budget FY 2025-26 131
CITY CLERK DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01010005 - CITY CLERK ADMIN 1,082,225 1,108,599 1,110,158 1,082,948 -2.45%
01010101 - ELECTIONS 103,724 50 200,000 130,000 -35.00%
Grand Total 1,185,948 1,108,650 1,310,158 1,212,948 -7.42%
152,000
42,000
6,000
4,000
3,500
2,000
2,000
1,100
800
600
SERVICES PROFESSIONAL
ADVERT & PUB RELATIONS
SUPPLIES OFFICE NOC
TRAVEL & MEETINGS NOC
TRAINING
SERVICES CITY PRINT CONTRACT
POSTAGE/FREIGHT/EXPRESS NOC
PUBLICATIONS & DUES NOC
HARDWARE MONITOR/PRINTER
MAINT & REPAIR NOC
Top Non-Personnel Budgeted Items - FY 26
1,212,948 , 0.4%
320,285,622 , 99.6%
% of General Fund Budget
City Clerk Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26132
CITY CLERK PERSONNEL
FY 24 FY 25 FY 26
Full-Time 5.00 4.00 4.00
Part-Time (FTE)0.50 1.00 1.00
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 1.00 1.00 103,401 540 36,385 140,326
ASSISTANT CITY CLERK 1.00 1.00 108,925 - 34,300 143,225
CITY CLERK 1.00 1.00 199,841 5,760 53,156 258,757
RECORDS SPECIALIST 1.00 1.00 78,341 540 31,447 110,328
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
DEPARTMENT ASSISTANT 1.00 1.00 75,450 - 4,048 79,498
565,958 6,840 159,336 732,134
City of Newport Beach • Adopted Budget FY 2025-26 133
CITY CLERK SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 888,315 881,161 865,691 863,400 -0.26%
70 - REGULAR SALARIES 495,673 502,249 537,673 565,958 5.26%
71 - SPECIAL PAYS 1,083 1,398 1,080 1,080 0.00%
72 - BENEFITS 391,559 377,515 326,339 295,762 -9.37%
74 - OTHER PAYS - - 600 600 0.00%
MAINTENANCE & OPERATIONS 172,382 90,889 285,000 215,000 -24.56%
81 - CONTRACT SERVICES 126,996 39,668 224,000 154,000 -31.25%
84 - SUPPLIES & MATERIALS 6,620 4,261 6,000 6,000 0.00%
85 - MAINTENANCE & REPAIR 503 - 1,600 1,600 0.00%
86 - TRAVEL & TRAINING 7,853 7,819 7,500 7,500 0.00%
87 - GENERAL EXPENSES 30,409 39,141 45,900 45,900 0.00%
INTERNAL SERVICE CHARGE 125,251 136,600 159,467 134,549 -15.63%
88 - INTERNAL SVC CHARGE 125,251 136,600 159,467 134,549 -15.63%
Grand Total 1,185,948 1,108,650 1,310,158 1,212,948 -7.42%
0.9 M
0.2 M
0.1 M
0.9 M
0.1 M
0.1 M
0.9 M
0.3 M
0.2 M
0.9 M
0.2 M
0.1 M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE
FY 23 Actuals FY 24 Actuals FY25 Adopted FY26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26134
CITY CLERK SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01010005 - CITY CLERK ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 495,673 502,249 477,668 490,508 2.69%
711003 - SALARIES PART TIME - - 60,005 75,450 25.74%
70 - REGULAR SALARIES Total 495,673 502,249 537,673 565,958 5.26%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,083 1,398 1,080 1,080 0.00%
71 - SPECIAL PAYS Total 1,083 1,398 1,080 1,080 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 108,411 97,278 90,336 90,384 0.05%
722001 - PENSION EE NORMAL COST MISC 47,006 46,346 43,981 45,204 2.78%
723002 - PENSION ER NORMAL COST MISC 39,632 43,860 43,391 42,938 -1.04%
723004 - RETIREMENT PART TIME/TEMP - - 2,100 2,829 34.72%
724001 - PENSION EE CONTRIB MISC (60,779) (55,903) (55,056) (60,220)9.38%
725001 - PENSION UAL REQUIRED MISC 130,815 119,938 121,920 109,754 -9.98%
725003 - PENSION UAL DISCRETIONARY MISC 68,058 77,409 33,027 20,911 -36.69%
727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 2,467 1,902 1,920 960 -50.00%
727004 - RHS $2.50 CONTRIBUTION 14,154 7,180 5,224 3,968 -24.04%
727012 - LIFE INSURANCE 525 478 420 525 25.00%
727013 - EMP ASSISTANCE PROGRAM 98 89 80 100 25.00%
727016 - MEDICARE FRINGES 7,707 7,315 7,909 8,306 5.01%
727017 - PARS DC 401A 3,391 3,606 3,772 3,997 5.95%
727019 - SURVIVOR BENEFIT 167 251 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 6,449 4,320 5,795 4,138 -28.61%
728003 - COMPENSATED ABSENCES 18,644 18,618 16,718 17,168 2.69%
72 - BENEFITS Total 391,559 377,515 326,339 295,762 -9.37%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 600 600 0.00%
74 - OTHER PAYS Total - - 600 600 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 21,218 39,160 22,000 22,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 2,054 457 2,000 2,000 0.00%
81 - CONTRACT SERVICES Total 23,273 39,617 24,000 24,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 135
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 6,620 4,261 6,000 6,000 0.00%
84 - SUPPLIES & MATERIALS Total 6,620 4,261 6,000 6,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 500 500 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%
851037 - MAINT & REPAIR NOC 503 - 600 600 0.00%
85 - MAINTENANCE & REPAIR Total 503 - 1,600 1,600 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 4,613 5,291 4,000 4,000 0.00%
861003 - TRAINING 3,240 2,528 3,500 3,500 0.00%
86 - TRAVEL & TRAINING Total 7,853 7,819 7,500 7,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 28,306 37,640 42,000 42,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 703 541 2,000 2,000 0.00%
871004 - PUBLICATIONS & DUES NOC 600 960 1,100 1,100 0.00%
871018 - HARDWARE MONITOR/PRINTER 800 - 800 800 0.00%
87 - GENERAL EXPENSES Total 30,409 39,141 45,900 45,900 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 60,396 68,649 92,359 91,717 -0.69%
881005 - IT ISF REPLACEMENT CHARGE 9,815 9,815 8,845 8,222 -7.05%
881010 - WORKERS’ COMP ISF MISC 685 4,546 5,793 5,290 -8.68%
881012 - GENERAL LIABILITY INSURANCE 10,513 10,094 10,136 8,168 -19.41%
881013 - UNINSURED CLAIMS CHARGE 16,554 15,565 15,831 19,094 20.61%
881014 - ANNUAL OPEB CHARGE 27,288 27,931 26,503 2,057 -92.24%
88 - INTERNAL SVC CHARGE Total 125,251 136,600 159,467 134,549 -15.63%
01010005 - CITY CLERK ADMIN Total 1,082,225 1,108,599 1,110,158 1,082,948 -2.45%
01010101 - ELECTIONS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 103,724 50 200,000 130,000 -35.00%
81 - CONTRACT SERVICES Total 103,724 50 200,000 130,000 -35.00%
01010101 - ELECTIONS Total 103,724 50 200,000 130,000 -35.00%
Grand Total 1,185,948 1,108,650 1,310,158 1,212,948 -7.42%
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136
MISSION STATEMENT
To provide fiscally responsible leadership
that protects Newport Beach’s unique
quality of life for the full enjoyment of its
residents, visitors and business owners. To
direct the efficient and effective delivery of
municipal services in a transparent and
accessible way.
CITY COUNCIL
City of Newport Beach • Adopted Budget FY 2025-26138
OVERVIEW
Newport Beach is a charter city with a Council-Manager form of government.Unlike a general law city
that only has certain powers granted by the state, a city governed by a voter-approved charter
establishes its own powers and authorities.
The seven members of the Newport Beach City Council each represent and reside in one of seven districts,
but they are elected at-large by all of the community’s registered voters and therefore serve a broader
constituency.
While being a City Council member is considered a part-time job, the actual time commitment
can be significant. In addition to City Council meetings, council members hold special local
and regional committee assignments, meet frequently with residents, business owners and
City staff to discuss issues and projects, and regularly attend a variety of community events.
Per the City’s charter, the City Council appoints the City Manager, the City Clerk and the City
Attorney. The City Manager oversees the hiring and management of the rest of the staff. It
is the City Council’s responsibility to enact policy and the City Manager’s job to implement
the Council’s policies and approaches, many of which are expressed in the annual budget.
City of Newport Beach • Adopted Budget FY 2025-26 139
CITY COUNCIL DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01005005 - CITY COUNCIL ADMIN 688,972 635,839 931,993 903,038 -3.11%
Grand Total 688,972 635,839 931,993 903,038 -3.11%
Budget by Account Type
S&B M&O ISF Capital
931,993 , 0.3%
320,566,577 , 99.7%
% of General Fund Budget
City Council Department Other General Fund Departments
96,345
90,000
60,000
50,000
50,000
45,000
25,000
25,000
6,000
6,000
SERVICES PROFESSIONAL
PUBLICATIONS & DUES NOC
CITY GRANTS
FIREWORKS
COMMUNITY SUPPORT
SPECIAL EVENT SUPPORT
SPECIAL DEPT EXPENSE NOC
TRAVEL & MEETINGS NOC
DIST 3 DISCRETIONARY GRNT
DIST 5 DISCRETIONARY GRNT
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26140
CITY COUNCIL PERSONNEL
FY 24 FY 25 FY 26
Full-Time 7.00 7.00 7.00
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
CITY COUNCIL MEMBER 6.00 6.00 - 126,070 143,754 269,823
MAYOR 1.00 1.00 - 29,814 24,722 54,536
- 155,883 168,475 324,359
City of Newport Beach • Adopted Budget FY 2025-26 141
CITY COUNCIL SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 280,847 280,072 375,495 365,884 -2.56%
71 - SPECIAL PAYS 139,380 143,735 150,197 155,883 3.79%
72 - BENEFITS 141,466 136,337 225,298 210,001 -6.79%
MAINTENANCE & OPERATIONS 346,653 297,112 493,245 493,245 0.00%
81 - CONTRACT SERVICES 880 750 96,345 96,345 0.00%
82 - GRANT OPERATING 145,200 131,912 155,000 155,000 0.00%
84 - SUPPLIES & MATERIALS 52,266 57,084 79,000 79,000 0.00%
85 - MAINTENANCE & REPAIR - - 150 150 0.00%
86 - TRAVEL & TRAINING 22,688 14,110 25,750 25,750 0.00%
87 - GENERAL EXPENSES 125,619 93,257 137,000 137,000 0.00%
INTERNAL SERVICE CHARGE 61,472 58,654 62,753 43,409 -30.82%
88 - INTERNAL SVC CHARGE 61,472 58,654 62,753 43,409 -30.82%
CAPITAL EXPENDITURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES - - 500 500 0.00%
Grand Total 688,972 635,839 931,993 903,038 -3.11%
0.3 M
0.3 M
0.1 M
0.3 M 0.3 M
0.1 M
0.0 M
0.4 M
0.5 M
0.1 M
0.4 M
0.5 M
0.0 M
0.0 M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26142
CITY COUNCIL SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01005005 - CITY COUNCIL ADMIN
71 - SPECIAL PAYS
715006 - COUNCIL ALLOWANCES 139,380 143,735 150,197 155,883 3.79%
71 - SPECIAL PAYS Total 139,380 143,735 150,197 155,883 3.79%
72 - BENEFITS
721002 - CAFETERIA ALLOWANCE PT 81,488 75,301 158,088 158,172 0.05%
722001 - PENSION EE NORMAL COST MISC 6,393 7,150 11,595 8,767 -24.39%
723002 - PENSION ER NORMAL COST MISC 9,048 10,417 15,816 11,648 -26.35%
723004 - RETIREMENT PART TIME/TEMP 1,696 1,756 1,342 1,576 17.42%
724001 - PENSION EE CONTRIB MISC (6,157) (7,194) (17,273) (13,948)-19.25%
725001 - PENSION UAL REQUIRED MISC 31,025 28,445 32,774 34,880 6.43%
725003 - PENSION UAL DISCRETIONARY MISC 16,141 18,359 8,878 6,646 -25.15%
727004 - RHS $2.50 CONTRIBUTION - - 9,828 - -100.00%
727016 - MEDICARE FRINGES 1,799 1,790 4,250 2,260 -46.81%
727019 - SURVIVOR BENEFIT 33 313 - - 0.00%
72 - BENEFITS Total 141,466 136,337 225,298 210,001 -6.79%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 880 750 96,345 96,345 0.00%
81 - CONTRACT SERVICES Total 880 750 96,345 96,345 0.00%
82 - GRANT OPERATING
821006 - CITY GRANTS 50,200 37,500 60,000 60,000 0.00%
821015 - COMMUNITY SUPPORT 50,000 50,000 50,000 50,000 0.00%
821016 - SPECIAL EVENT SUPPORT 45,000 44,412 45,000 45,000 0.00%
82 - GRANT OPERATING Total 145,200 131,912 155,000 155,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,668 8,733 4,000 4,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 2,098 851 25,000 25,000 0.00%
841054 - FIREWORKS 47,500 47,500 50,000 50,000 0.00%
84 - SUPPLIES & MATERIALS Total 52,266 57,084 79,000 79,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 150 150 0.00%
85 - MAINTENANCE & REPAIR Total - - 150 150 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 143
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 22,238 14,085 25,000 25,000 0.00%
861003 - TRAINING 450 25 750 750 0.00%
86 - TRAVEL & TRAINING Total 22,688 14,110 25,750 25,750 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 752 3,558 4,000 4,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 287 181 1,000 1,000 0.00%
871004 - PUBLICATIONS & DUES NOC 83,493 56,212 90,000 90,000 0.00%
871008 - DIST 1 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00%
871009 - DIST 2 DISCRETIONARY GRNT 7,000 6,000 6,000 6,000 0.00%
871010 - DIST 3 DISCRETIONARY GRNT 6,500 6,000 6,000 6,000 0.00%
871011 - DIST 4 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00%
871012 - DIST 5 DISCRETIONARY GRNT 5,000 - 6,000 6,000 0.00%
871013 - DIST 6 DISCRETIONARY GRNT 6,000 5,009 6,000 6,000 0.00%
871014 - DIST 7 DISCRETIONARY GRNT 4,587 4,297 6,000 6,000 0.00%
87 - GENERAL EXPENSES Total 125,619 93,257 137,000 137,000 0.00%
88 - INTERNAL SVC CHARGE
881010 - WORKERS’ COMP ISF MISC 4,798 5,304 6,759 7,407 9.58%
881012 - GENERAL LIABILITY INSURANCE 3,192 3,065 3,223 3,543 9.93%
881013 - UNINSURED CLAIMS CHARGE 53,483 50,286 52,771 32,460 -38.49%
88 - INTERNAL SVC CHARGE Total 61,472 58,654 62,753 43,409 -30.82%
90 - CAPITAL EXPENDITURES
911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES Total - - 500 500 0.00%
01005005 - CITY COUNCIL ADMIN Total 688,972 635,839 931,993 903,038 -3.11%
Grand Total 688,972 635,839 931,993 903,038 -3.11%
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144
City of Newport Beach • Adopted Budget FY 2025-26146
OVERVIEW
The City of Newport Beach operates under a Council-Manager form of government. The elected, seven-
member City Council appoints the City Manager to provide executive leadership and oversee day-to-
day operations. The City Manager is responsible for implementing City Council policies, directing City
departments, developing and managing the City’s capital and operating budgets, and coordinating
City Council agendas. The office provides project development and policy implementation support to
other City departments. The City Manager’s Office includes the Economic Development, Information
Technology, Homeless Outreach Services and Public Information divisions.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
Information Technology Division:
• Successfully kicked off and completed a comprehensive 5-Year IT & GIS Strategic Plan, setting a long-term direction for technology and GIS initiatives.
• Adopted an agile application development process, enabling faster delivery and greater
flexibility in City-developed applications and custom configurations.
• Modernized the City’s device deployment process by implementing Microsoft InTune, streamlining setup and management.
• Reduced the City’s phish-prone score, a key cybersecurity risk metric, by 3.8%, enhancing overall organizational security.
• Completed a major version upgrade of the City’s Enterprise Permitting System, improving
functionality and security features.
• Upgraded the Library’s Integrated Library System to a newer version, providing access to
enhanced capabilities and better security.
• Launched a new mobile catalog app for the Library, delivering a modernized and user-friendly experience for patrons.
City of Newport Beach • Adopted Budget FY 2025-26 147
• Completed the Fire Station Alerting Modernization Project, equipping all stations
(except Station 1) with a resilient and updated alerting system.
• Strengthened the City’s cybersecurity by automating data classification labeling to support data loss prevention efforts.
• Implemented a self-service email backup and recovery tool, empowering staff to manage their email recovery and discovery needs efficiently.
BUDGET HIGHLIGHTS
Outreach Division:
• Good Giving Donations have increased year over year.
Outreach Division:
• Added five additional beds at the Costa Mesa Bridge Shelter with the option to add an additional six per diem beds if Costa Mesa has availability.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
Information Technology Division:
• Deploy a New Fire Records Management System: Implement the First Due system to modernize and streamline fire records management.
• Replace Legacy Licensing System: Introduce a new platform for Business Licensing, Transient Occupancy Tax, and Short-Term Lodging Permitting to enhance functionality and efficiency.
• Enhance Disaster Recovery Preparedness: Develop a comprehensive Disaster Recovery
Plan and conduct team exercises to ensure readiness and procedural adherence.
• Support Library Lecture Hall Construction: Complete the technology infrastructure and
integration for the Library Lecture Hall project.
• Strengthen Network Security: Perform a network penetration test to identify and address vulnerabilities, enhancing the City’s cybersecurity posture.
• Execute the IT Strategic Plan: Begin implementing the key initiatives and recommendations
outlined in the IT Strategic Plan.
• Upgrade Council Chambers Technology: Modernize and refresh the audio-visual equipment
in the Council Chambers to improve functionality and public engagement.
• Update our technology inventory practices to better monitor and track device inventory and retirement.
Outreach Division:• Continue to house or reunify individuals experiencing homelessness into permanent living
conditions.
• Facilitate street exits to shelters, skilled nursing facilities, or recuperative care facilities.
City of Newport Beach • Adopted Budget FY 2025-26148
Performance Measure Actual FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Information Technology Division
Mobile App Utilization / Impres-
sions
33,200
Impressions
50,000
Impressions
60,000
Impressions
100,000
Impressions
Help Ticket Resolution Time
48 Hours
Average
Resolution
41 Hours
Average
Resolution
36 Hours
Average
Resolution
36 Hours
Average
Resolution
Cybersecurity Training Effective-
ness (phishing-prone score)
11.8% Phish-
Prone Score
8% Phish-
Prone Score
7% Phish-
Prone Score
6.1% Phish-
Prone Score
System Upgraded & Updated
93% of
Systems
Upgraded/
Updated
93% of
Systems
Upgraded/
Updated
95% of
Systems
Upgraded/ Up-
dated
100% of
Systems
Outreach Division
Percentage of filled Newport
Beach allocated beds at Costa
Mesa Bridge Shelter
95%96%96%n/a
Increase the number of individuals housed or reunified through further collaboration with City Contractors
28 individuals housed / reunified
19 individuals housed / reunified
25 individuals housed / reunified n/a
Number of Street Exits (Housed,
Reunified with Family, Placed in
Assisted Living/Skilled Nursing or
Sheltered)
104 Street
Exits 52 Street Exits 52 Street Exits n/a
DEPARTMENT PERFORMANCE MEASURES
City of Newport Beach • Adopted Budget FY 2025-26 149
CITY MANAGER DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01020001 - CITY MANAGER AIRPORT ISSUES 104,974 93,262 175,000 175,000 0.00%
01020005 - CITY MANAGER ADMIN 1,737,071 2,246,428 2,700,714 2,640,576 -2.23%
01020201 - CITY MGR PUBLIC INFO OFFICE 605,577 574,766 721,586 692,757 -4.00%
01020202 - CITY MGR ECONOMIC DEVELOPMENT 255,000 255,000 371,000 371,000 0.00%
0102041 - CITY MGR OUTREACH SERVICES 2,261,233 2,464,018 3,424,672 3,462,496 1.10%
16620 - AMERICAN RESCUE PLAN ACT 24,411 119,034 - - 0.00%
16820201 - PEG FEES CITY MANAGER -72,433 --0.00%
1692041 - OPIOID OUTREACH SERVICES - 44,976 - - 0.00%
76420203 - CITY MGR INFORMTN TECHNOLOGY 4,416,102 5,134,184 6,164,514 6,358,492 3.15%
7657650 - IT REPLACEMENT 585,490 932,525 688,000 688,000 0.00%
7657651 - IT STRATEGIC ERP 23,538 - - - 0.00%
7657653 - IT STRATEGIC 53,921 52,663 180,000 180,000 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT 457,946 103,086 493,496 493,496 0.00%
Grand Total 10,525,263 12,092,374 14,918,982 15,061,817 0.96%
Budget by Account Type
S&B M&O ISF Capital7,341,829 , 2.3%
314,156,741 , 97.7%
% of General Fund Budget
City Manager Department Other General Fund Departments
2,310,000
1,654,224
1,350,000
390,000
300,766
255,000
250,000
200,000
190,000
183,496
SERVICES PROFESSIONAL
OTHER AGENCY FEES
SOFTWARE LICENSE…
SOFTWARE LICENSE NEW
TELECOMM DATALINES
SIGNATURE EVENT…
CYBER SECURITY
EQUIPMENT RENOVATION
PC REPLACEMENT
SOFTWARE LICENSES
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26150
CITY MANAGER’S OFFICE PERSONNEL
FY 24 FY 25 FY 26
Full-Time 25.00 26.00 27.00
Part-Time (FTE)1.00 1.00 1.00
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT
(CONFIDENTIAL)1.00 1.00 94,742 960 32,806 128,508
ADMINISTRATIVE ASSISTANT TO
THE ASSISTANT CITY MANAGER 1.00 1.00 80,045 960 31,244 112,249
ASSISTANT CITY MANAGER 2.00 2.00 582,275 11,520 128,945 722,740
CITY MANAGER 1.00 1.00 362,738 6,960 70,230 439,927
CYBER SECURITY ENGINEER 0.00 1.00 172,017 - 46,611 218,628
EXECUTIVE ASSISTANT TO THE
CITY MANAGER 1.00 1.00 115,717 960 36,890 153,567
GIS COORDINATOR 0.00 1.00 144,928 540 40,847 186,315
HOMELESS SERVICES MANAGER 1.00 1.00 175,376 960 43,179 219,516
IT ANALYST 5.00 5.00 557,634 3,840 175,043 736,517
IT ANALYST, SENIOR 5.00 4.00 551,003 11,280 155,040 717,323
IT MANAGER 1.00 1.00 208,414 960 46,691 256,066
IT SUPERVISOR 2.00 2.00 353,814 1,920 87,360 443,095
IT TECHNICIAN 2.00 2.00 171,551 3,780 65,535 240,866
IT TECHNICIAN, SENIOR 1.50 1.50 143,565 2,760 52,349 198,674
MANAGEMENT ANALYST, SENIOR 1.00 1.00 138,874 - 37,483 176,357
MANAGEMENT FELLOW 0.50 0.50 29,178 - 14,462 43,640
PUBLIC INFORMATION MANAGER 1.00 1.00 193,502 960 43,304 237,767
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
INTERN 0.50 0.50 17,303.24 - 1,024.77 18,328
IT TECHNICIAN 0.50 0.50 30,295.63 - 2,285 32,581
4,122,972 48,360 1,111,329 5,282,662
City of Newport Beach • Adopted Budget FY 2025-26 151
CITY MANAGER SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 4,392,490 5,331,477 6,152,253 6,405,070 4.11%
70 - REGULAR SALARIES 2,803,781 3,420,023 3,856,859 4,122,972 6.90%
71 - SPECIAL PAYS 7,341 9,420 8,760 12,060 37.67%
72 - BENEFITS 1,559,151 1,884,799 2,251,053 2,234,457 -0.74%
74 - OTHER PAYS 22,217 17,235 35,581 35,581 0.00%
MAINTENANCE & OPERATIONS 4,737,316 5,145,809 6,935,177 7,000,606 0.94%
81 - CONTRACT SERVICES 2,558,894 2,748,152 3,919,375 3,964,724 1.16%
82 - GRANT OPERATING 277,954 370,499 305,000 305,000 0.00%
83 - UTILITIES 273,668 268,203 315,750 315,766 0.01%
84 - SUPPLIES & MATERIALS 133,641 82,498 176,000 176,000 0.00%
85 - MAINTENANCE & REPAIR 76,386 62,986 96,002 96,065 0.07%
86 - TRAVEL & TRAINING 46,141 47,119 53,250 53,250 0.00%
87 - GENERAL EXPENSES 1,370,631 1,566,351 2,069,800 2,089,800 0.97%
INTERNAL SERVICE CHARGE 624,039 669,810 676,556 521,145 -22.97%
88 - INTERNAL SVC CHARGE 624,039 669,810 676,556 521,145 -22.97%
CAPITAL EXPENDITURES 771,418 945,278 1,154,996 1,134,996 -1.73%
90 - CAPITAL EXPENDITURES 771,418 942,278 1,154,996 1,134,996 -1.73%
Grand Total 10,525,263 12,092,374 14,918,982 15,061,817 0.96%
4.4 M 4.7 M
0.6 M 0.8 M
5.3 M 5.1 M
0.7 M 0.9 M
6.2 M
6.9 M
0.7 M 1.2 M
6.4 M 7.0 M
0.5 M
1.1 M
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICECHARGE CAPITALEXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26152
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01020001 - CITY MANAGER AIRPORT ISSUES
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 104,974 93,262 175,000 175,000 0.00%
81 - CONTRACT SERVICES Total 104,974 93,262 175,000 175,000 0.00%
01020001 - CITY MANAGER AIRPORT ISSUES
Total 104,974 93,262 175,000 175,000 0.00%
01020005 - CITY MANAGER ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 834,486 1,180,672 1,355,090 1,403,568 3.58%
711003 - SALARIES PART TIME 5,589 12,102 21,781 17,303 -20.56%
70 - REGULAR SALARIES Total 840,074 1,192,774 1,376,871 1,420,872 3.20%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 540 - -100.00%
71 - SPECIAL PAYS Total - - 540 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 100,904 111,886 169,380 169,470 0.05%
721002 - CAFETERIA ALLOWANCE PT 621 - 7,800 - -100.00%
722001 - PENSION EE NORMAL COST MISC 77,090 106,978 122,264 124,966 2.21%
723002 - PENSION ER NORMAL COST MISC 69,834 108,683 123,920 126,694 2.24%
723004 - RETIREMENT PART TIME/TEMP - - 762 649 -14.89%
724001 - PENSION EE CONTRIB MISC (105,605) (136,524) (155,129) (171,937)10.83%
725001 - PENSION UAL REQUIRED MISC 208,359 191,034 274,132 314,057 14.56%
725003 - PENSION UAL DISCRETIONARY MISC 108,400 123,295 74,261 59,836 -19.42%
727001 - CAR ALLOWANCE 10,830 15,686 15,600 15,600 0.00%
727003 - CELL PHONE STIPEND 4,814 5,460 5,340 5,760 7.87%
727004 - RHS $2.50 CONTRIBUTION 6,473 16,362 9,088 7,182 -20.97%
727005 - HYBRID CONTRIB DEPT DIRECTOR - - 1,200 1,200 0.00%
727012 - LIFE INSURANCE 574 643 840 893 6.25%
727013 - EMP ASSISTANCE PROGRAM 108 120 160 170 6.25%
727016 - MEDICARE FRINGES 13,123 17,104 20,179 20,912 3.63%
727017 - PARS DC 401A 37,393 48,285 55,582 18,900 -66.00%
727019 - SURVIVOR BENEFIT 201 439 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 42,346 6,061 -85.69%
728003 - COMPENSATED ABSENCES 31,988 35,665 47,194 49,125 4.09%
72 - BENEFITS Total 565,105 645,116 814,919 749,537 -8.02%
City of Newport Beach • Adopted Budget FY 2025-26 153
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 65 182 1,200 1,200 0.00%
74 - OTHER PAYS Total 65 182 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 130,500 187,013 250,000 250,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 773 1,448 500 500 0.00%
81 - CONTRACT SERVICES Total 131,274 188,461 250,500 250,500 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 532 722 750 766 2.16%
83 - UTILITIES Total 532 722 750 766 2.16%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,694 3,220 3,000 3,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC - - 9,000 9,000 0.00%
841049 - III PROGRAM - - 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS Total 2,694 3,220 17,000 17,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 650 650 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 900 900 0.00%
85 - MAINTENANCE & REPAIR Total - - 1,550 1,550 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 17,482 25,492 20,000 20,000 0.00%
861003 - TRAINING - - 750 750 0.00%
86 - TRAVEL & TRAINING Total 17,482 25,492 20,750 20,750 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 161 430 5,000 5,000 0.00%
871004 - PUBLICATIONS & DUES NOC 2,550 4,395 7,500 7,500 0.00%
87 - GENERAL EXPENSES Total 2,711 4,825 12,500 12,500 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 54,478 61,431 67,678 87,795 29.73%
881005 - IT ISF REPLACEMENT CHARGE 21,116 21,116 16,873 19,483 15.47%
881010 - WORKERS’ COMP ISF MISC 6,268 6,310 9,207 11,823 28.42%
881012 - GENERAL LIABILITY INSURANCE 37,942 33,227 33,147 20,697 -37.56%
881013 - UNINSURED CLAIMS CHARGE 14,337 11,704 17,139 19,716 15.04%
881014 - ANNUAL OPEB CHARGE 42,994 51,348 59,591 5,886 -90.12%
88 - INTERNAL SVC CHARGE Total 177,134 185,136 203,634 165,401 -18.78%
City of Newport Beach • Adopted Budget FY 2025-26154
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - 500 500 500 0.00%
90 - CAPITAL EXPENDITURES Total - 500 500 500 0.00%
01020005 - CITY MANAGER ADMIN Total 1,737,071 2,246,428 2,700,714 2,640,576 -2.23%
01020201 - CITY MGR PUBLIC INFO OFFICE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 166,282 180,367 193,490 193,502 0.01%
70 - REGULAR SALARIES Total 166,282 180,367 193,490 193,502 0.01%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 6,016 6,033 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 12,039 12,554 14,937 14,900 -0.25%
723002 - PENSION ER NORMAL COST MISC 15,980 19,387 20,375 19,795 -2.84%
724001 - PENSION EE CONTRIB MISC (20,326) (20,742) (22,251) (23,704)6.53%
725001 - PENSION UAL REQUIRED MISC 58,854 53,961 42,221 43,297 2.55%
725003 - PENSION UAL DISCRETIONARY MISC 30,619 34,827 11,437 8,249 -27.87%
727001 - CAR ALLOWANCE - - 2,400 - -100.00%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION - - 3,588 - -100.00%
727012 - LIFE INSURANCE 105 106 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 20 20 20 20 0.00%
727016 - MEDICARE FRINGES 2,455 2,647 2,820 2,820 0.01%
727019 - SURVIVOR BENEFIT 33 63 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 2,743 - -100.00%
728003 - COMPENSATED ABSENCES 9,036 11,062 6,772 6,773 0.01%
72 - BENEFITS Total 115,795 120,883 108,710 95,811 -11.87%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00%
74 - OTHER PAYS Total - - 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 77,783 53,961 183,372 183,372 0.00%
81 - CONTRACT SERVICES Total 77,783 53,961 183,372 183,372 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC - 916 2,000 2,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC - 1,518 2,000 2,000 0.00%
84 - SUPPLIES & MATERIALS Total - 2,434 4,000 4,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 155
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 13,003 10,105 14,915 14,915 0.00%
85 - MAINTENANCE & REPAIR Total 13,003 10,105 14,915 14,915 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 3,044 1,745 3,000 3,000 0.00%
861003 - TRAINING 30 30 1,500 1,500 0.00%
86 - TRAVEL & TRAINING Total 3,074 1,775 4,500 4,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 183 - 2,500 2,500 0.00%
871004 - PUBLICATIONS & DUES NOC 489 440 1,500 1,500 0.00%
871041 - NBTV OPERATIONS/PROGRAM 123,279 144,945 150,000 150,000 0.00%
87 - GENERAL EXPENSES Total 123,951 145,384 154,000 154,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 12,817 14,472 9,784 11,098 13.43%
881005 - IT ISF REPLACEMENT CHARGE 5,028 5,028 2,410 2,435 1.05%
881010 - WORKERS’ COMP ISF MISC 1,586 1,511 1,665 1,523 -8.54%
881012 - GENERAL LIABILITY INSURANCE 9,239 8,978 9,467 2,863 -69.76%
881013 - UNINSURED CLAIMS CHARGE 3,491 3,162 4,895 2,727 -44.29%
881014 - ANNUAL OPEB CHARGE 13,442 14,438 9,178 812 -91.16%
88 - INTERNAL SVC CHARGE Total 45,602 47,589 37,399 21,458 -42.63%
90 - CAPITAL EXPENDITURES
911055 - PEG EQUIPMENT 60,086 12,267 20,000 20,000 0.00%
90 - CAPITAL EXPENDITURES Total 60,086 12,267 20,000 20,000 0.00%
01020201 - CITY MGR PUBLIC INFO OFFICE Total 605,577 574,766 721,586 692,757 -4.00%
01020202 - CITY MGR ECONOMIC DEVELOPMENT
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - - 50,000 50,000 0.00%
81 - CONTRACT SERVICES Total - - 50,000 50,000 0.00%
82 - GRANT OPERATING
821015 - COMMUNITY SUPPORT - - 50,000 50,000 0.00%
821017 - SIGNATURE EVENT SUPPORT 255,000 255,000 255,000 255,000 0.00%
82 - GRANT OPERATING Total 255,000 255,000 305,000 305,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26156
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841046 - SPECIAL DEPT EXPENSE NOC - - 10,000 10,000 0.00%
84 - SUPPLIES & MATERIALS Total - - 10,000 10,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 2,250 2,250 0.00%
861003 - TRAINING - - 750 750 0.00%
86 - TRAVEL & TRAINING Total - - 3,000 3,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 1,500 1,500 0.00%
871004 - PUBLICATIONS & DUES NOC - - 1,500 1,500 0.00%
87 - GENERAL EXPENSES Total - - 3,000 3,000 0.00%
01020202 - CITY MGR ECONOMIC DEVELOPMENT Total 255,000 255,000 371,000 371,000 0.00%
0102041 - CITY MGR OUTREACH SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 141,607 167,334 171,592 175,376 2.21%
70 - REGULAR SALARIES Total 141,607 167,334 171,592 175,376 2.21%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 20,771 22,675 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 14,816 17,339 17,399 17,748 2.00%
723002 - PENSION ER NORMAL COST MISC 10,182 13,937 13,916 13,697 -1.58%
724001 - PENSION EE CONTRIB MISC (17,315) (19,243) (19,733) (21,484)8.87%
725001 - PENSION UAL REQUIRED MISC 34,945 32,040 37,442 39,241 4.81%
90 - CAPITAL EXPENDITURES 18,181 20,679 10,143 7,477 -26.29%
727003 - CELL PHONE STIPEND 886 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,768 1,991 1,750 1,802 2.97%
727012 - LIFE INSURANCE 95 106 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 18 20 20 20 0.00%
727016 - MEDICARE FRINGES 2,006 2,327 2,502 2,557 2.19%
727019 - SURVIVOR BENEFIT - 63 - - 0.00%
728003 - COMPENSATED ABSENCES 5,365 5,660 6,006 6,138 2.21%
72 - BENEFITS Total 91,718 98,559 93,094 90,857 -2.40%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 663,836 947,053 1,471,628 1,471,628 0.00%
841060 - OTHER AGENCY FEES 1,300,000 1,216,243 1,608,875 1,654,224 2.82%
81 - CONTRACT SERVICES Total 1,963,836 2,163,296 3,080,503 3,125,853 1.47%
City of Newport Beach • Adopted Budget FY 2025-26 157
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841071 - HOMELESS ASSISTANCE 43,983 4,869 50,000 50,000 0.00%
84 - SUPPLIES & MATERIALS Total 43,983 4,869 50,000 50,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 8,755 9,859 9,991 10,900 9.10%
881005 - IT ISF REPLACEMENT CHARGE 3,352 3,352 2,410 2,435 1.05%
881010 - WORKERS’ COMP ISF MISC - 982 1,336 1,463 9.55%
881012 - GENERAL LIABILITY INSURANCE - 5,381 5,014 2,497 -50.19%
881013 - UNINSURED CLAIMS CHARGE - 1,895 2,592 2,379 -8.23%
881014 - ANNUAL OPEB CHARGE 7,981 8,492 8,139 736 -90.96%
88 - INTERNAL SVC CHARGE Total 20,088 29,961 29,482 20,410 -30.77%
0102041 - CITY MGR OUTREACH SERVICES
Total 2,261,233 2,464,018 3,424,672 3,462,496 1.10%
16620 - AMERICAN RESCUE PLAN ACT
82 - GRANT OPERATING
821004 - GRANT EXPENSES 22,954 115,499 - - 0.00%
82 - GRANT OPERATING Total 22,954 115,499 - - 0.00%
87 - GENERAL EXPENSES
871034 - ADMINISTRATIVE 1,457 3,535 - - 0.00%
87 - GENERAL EXPENSES Total 1,457 3,535 - - 0.00%
16620 - AMERICAN RESCUE PLAN ACT Total 24,411 119,034 - - 0.00%
16820201 - PEG FEES CITY MANAGER
90 - CAPITAL EXPENDITURES
911055 - PEG EQUIPMENT -72,433 --0.00%
90 - CAPITAL EXPENDITURES Total -72,433 --0.00%
16820201 - PEG FEES CITY MANAGER Total
1692041 - OPIOID OUTREACH SERVICES
84 - SUPPLIES & MATERIALS
841077 - DISPOSABLE MEDICAL SUPPLIES - 37,193 - - 0.00%
84 - SUPPLIES & MATERIALS Total - 37,193 - - 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 7,783 - - 0.00%
87 - GENERAL EXPENSES Total - 7,783 - - 0.00%
1692041 - OPIOID OUTREACH SERVICES Total - 44,976 - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26158
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
76420203 - CITY MGR INFORMTN TECHNOLOGY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,642,250 1,849,547 2,085,523 2,302,927 10.42%
711003 - SALARIES PART TIME 13,567 30,001 29,382 30,296 3.11%
70 - REGULAR SALARIES Total 1,655,817 1,879,548 2,114,905 2,333,222 10.32%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 7,341 9,420 8,220 12,060 46.72%
71 - SPECIAL PAYS Total 7,341 9,420 8,220 12,060 46.72%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 289,140 311,761 372,636 395,430 6.12%
722001 - PENSION EE NORMAL COST MISC 143,962 164,628 189,141 206,094 8.96%
723002 - PENSION ER NORMAL COST MISC 136,972 178,822 198,709 214,415 7.90%
723004 - RETIREMENT PART TIME/TEMP 179 - 1,056 - -100.00%
724001 - PENSION EE CONTRIB MISC (197,102) (211,419) (245,029) (286,853)17.07%
725001 - PENSION UAL REQUIRED MISC 410,502 382,012 455,071 515,294 13.23%
725003 - PENSION UAL DISCRETIONARY MISC 134,348 162,838 123,276 98,177 -20.36%
727003 - CELL PHONE STIPEND 11,983 12,801 12,060 13,020 7.96%
727004 - RHS $2.50 CONTRIBUTION 23,307 18,044 16,616 17,864 7.51%
727012 - LIFE INSURANCE 1,512 1,628 1,890 1,943 2.78%
727013 - EMP ASSISTANCE PROGRAM 285 307 360 370 2.78%
727015 - UNEMPLOYMENT EXPENSE - 1,279 - - 0.00%
727016 - MEDICARE FRINGES 25,439 27,890 30,990 34,195 10.34%
727019 - SURVIVOR BENEFIT 402 940 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 6,926 4,191 4,560 7,700 68.87%
728003 - COMPENSATED ABSENCES 63,021 69,919 72,993 80,602 10.42%
729015 - CONTRA PENSION EXP (GASB 68) (160,682) 71,410 - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75) (103,660) (176,809) - - 0.00%
72 - BENEFITS Total 786,533 1,020,241 1,234,330 1,298,251 5.18%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 11,962 7,008 22,881 22,881 0.00%
713009 - STAND BY PAY 10,190 10,044 10,300 10,300 0.00%
74 - OTHER PAYS Total 22,152 17,052 33,181 33,181 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 71,377 221,503 100,000 100,000 0.00%
81 - CONTRACT SERVICES Total 71,377 221,503 100,000 100,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 159
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
83 - UTILITIES
831001 - TELECOMM DATALINES 256,864 260,178 300,000 300,000 0.00%
831002 - UTILITIES TELEPHONE 16,273 7,303 15,000 15,000 0.00%
83 - UTILITIES Total 273,136 267,481 315,000 315,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,024 1,468 3,000 3,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 26,489 16,268 22,000 22,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 182 97 - - 0.00%
841065 - COMPUTER SUPPLY MEMORY/HD 953 2,208 - - 0.00%
84 - SUPPLIES & MATERIALS Total 28,647 20,041 25,000 25,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 1,335 1,554 1,537 1,600 4.11%
851010 - MAINT & REPAIR EQUIPMENT 567 - - - 0.00%
851011 - MAINTENANCE COPIERS 61,482 51,125 75,000 75,000 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 3,000 3,000 0.00%
851037 - MAINT & REPAIR NOC - 202 - - 0.00%
85 - MAINTENANCE & REPAIR Total 63,383 52,881 79,537 79,600 0.08%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 8,814 12,084 10,000 10,000 0.00%
861003 - TRAINING 7,067 7,769 15,000 15,000 0.00%
86 - TRAVEL & TRAINING Total 15,881 19,853 25,000 25,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 297 146 300 300 0.00%
871017 - SOFTWARE LICENSE RENEWAL 962,503 1,052,337 1,350,000 1,350,000 0.00%
871018 - HARDWARE MONITOR/PRINTER 3,869 2,923 - - 0.00%
871019 - NETWORK EQUIPMENT 2,017 556 - - 0.00%
871020 - PC REPLACEMENT 256 1,139 - - 0.00%
871021 - HARDWARE MAINTENANCE 46,459 25,512 50,000 50,000 0.00%
871070 - CYBER SECURITY - 51,810 250,000 250,000 0.00%
87 - GENERAL EXPENSES Total 1,015,401 1,134,423 1,650,300 1,650,300 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 9,000 10,940 11,591 3,993 -65.55%
881003 - VEHICLE REPLACE ISF 7,125 7,252 7,700 6,966 -9.53%
881004 - IT ISF OPERATING CHARGE 130,603 148,261 156,218 189,024 21.00%
881005 - IT ISF REPLACEMENT CHARGE 53,628 53,628 40,977 43,836 6.98%
City of Newport Beach • Adopted Budget FY 2025-26160
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881010 - WORKERS’ COMP ISF MISC 5,358 15,641 21,203 23,179 9.32%
881012 - GENERAL LIABILITY INSURANCE 81,618 70,370 69,429 37,220 -46.39%
881014 - ANNUAL OPEB CHARGE 93,757 100,906 98,923 9,658 -90.24%
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 381,214 407,124 406,041 313,877 -22.70%
90 - CAPITAL EXPENDITURES
911003 - SOFTWARE LICENSES 983 500 - - 0.00%
911004 - COMPUTER EQUIPMENT 35,998 41,918 100,000 100,000 0.00%
911027 - SOFTWARE LICENSE NEW 56,363 40,387 70,000 70,000 0.00%
911039 - OFFICE FURNITURE/FIXTURES 1,877 1,810 3,000 3,000 0.00%
90 - CAPITAL EXPENDITURES Total 95,220 84,616 173,000 173,000 0.00%
76420203 - CITY MGR INFORMTN
TECHNOLOGY Total 4,416,102 5,134,184 6,164,514 6,358,492 3.15%
7657650 - IT REPLACEMENT
87 - GENERAL EXPENSES
871017 - SOFTWARE LICENSE RENEWAL - 17,600 - - 0.00%
871018 - HARDWARE MONITOR/PRINTER 5,168 1,916 - 20,000 0.00%
871019 - NETWORK EQUIPMENT 42,508 59,301 60,000 60,000 0.00%
871020 - PC REPLACEMENT 179,436 191,585 190,000 190,000 0.00%
87 - GENERAL EXPENSES Total 227,112 270,402 250,000 270,000 8.00%
90 - CAPITAL EXPENDITURES
911005 - COPIER PURCHASES 67,801 82,448 88,000 88,000 0.00%
911020 - EQUIPMENT RENOVATION 143,813 144,918 200,000 200,000 0.00%
911022 - MOBILE DATA COMPUTING 8,814 35,715 50,000 50,000 0.00%
911027 - SOFTWARE LICENSE NEW 54,374 31,951 100,000 80,000 -20.00%
911032 - DATA CENTER HARDWARE - 278,924 - - 0.00%
911050 - ILS REPLACEMENT 83,576 88,167 - - 0.00%
90 - CAPITAL EXPENDITURES Total 358,378 662,123 438,000 418,000 -4.57%
7657650 - IT REPLACEMENT Total 585,490 932,525 688,000 688,000 0.00%
7657651 - IT STRATEGIC ERP
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 23,538 - - - 0.00%
81 - CONTRACT SERVICES Total 23,538 - - - 0.00%
7657651 - IT STRATEGIC ERP Total 23,538 - - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 161
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
7657653 - IT STRATEGIC
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 29,921 27,670 80,000 80,000 0.00%
81 - CONTRACT SERVICES Total 29,921 27,670 80,000 80,000 0.00%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 24,000 24,994 100,000 100,000 0.00%
90 - CAPITAL EXPENDITURES Total 24,000 24,994 100,000 100,000 0.00%
7657653 - IT STRATEGIC Total 53,921 52,663 180,000 180,000 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 156,191 - - - 0.00%
81 - CONTRACT SERVICES Total 156,191 - - - 0.00%
84 - SUPPLIES & MATERIALS
841046 - SPECIAL DEPT EXPENSE NOC 58,316 14,740 70,000 70,000 0.00%
84 - SUPPLIES & MATERIALS Total 58,316 14,740 70,000 70,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 9,705 - - - 0.00%
86 - TRAVEL & TRAINING Total 9,705 - - - 0.00%
90 - CAPITAL EXPENDITURES
911003 - SOFTWARE LICENSES 167,905 88,346 183,496 183,496 0.00%
911027 - SOFTWARE LICENSE NEW 65,829 - 240,000 240,000 0.00%
90 - CAPITAL EXPENDITURES Total 233,734 88,346 423,496 423,496 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT Total 457,946 103,086 493,496 493,496 0.00%
Grand Total 10,525,263 12,092,374 14,918,982 15,061,817 0.96%
THIS PAGE IS LEFT INTENTIONALLY BLANK
162
City of Newport Beach • Adopted Budget FY 2025-26164
OVERVIEW
The Community Development Department administers the City’s General Plan, and regulates the
City’s zoning, building, subdivision, fire safety and environmental regulations. The Department’s Code
Enforcement Division responds to violations of the municipal code, use permits and other State laws.
Real property assets are managed according to City Council policies through the Department’s
Real Property Program. The Department is also responsible for the Community Development
Block Grant Program that allocates federal funds to special programs and capital improvements.
BUDGET HIGHLIGHTS
• Preparation of a Specific Plan for Airport Area.
• Amend Objective Design Standards to address taller structures.
• Completion of the comprehensive General Plan Update.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• A complete and successful overhaul of the refuse enforcement and demolition deposit program, resulting in increased revenue from citations and demo forfeitures.
• Completion and adoption of the land use element, zoning code, and objective design standards implementing the housing element. • Online Commercial Plan Check and Permitting available through the CiViC portal.
• The implementation of the beach vendor enforcement program.
• Acquisition of property at 301 E Balboa Blvd for future public parking.
City of Newport Beach • Adopted Budget FY 2025-26 165
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Completion of the comprehensive General Plan Update.• Continued implementation of the City’s Housing Element.
• Continue to improve the customer online experience for all development services including all
permits and applications available through the CiViC portal.
• Increased Short-Term Lodging proactive inspections.
• Comprehensive Fee Study.
• The implementation of the beach vendor enforcement program.
• Acquisition of property at 301 E Balboa Blvd for future public parking.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure A c t u a l
FY 23 - 24
Estimated
FY 24 - 25
Projected
FY 25 - 26 Target
Building Division Performance Metric
Percentage of building inspections provided within 1 business day of request 91%90%95%95%
Percentage of 1st plan checks reviewed and
completed over the counter 81%77%80%80%
Percentage of 1st plan checks reviewed within 10 days of submittal 95%88%90%90%
Code Enforcement Division Performance Metric
Percentage of first enforcement actions within 3
days of complaint 90%91%90%90%
Percentage of violations resolved in 30 days or
less 80%88%65%65%
Planning Division Performance Metric
Percentage of 1st plan checks reviewed and completed over the counter 83%85%80%80%
Percentage of 1st plan checks reviewed within
10 days of submittal 90%95%90%90%
City of Newport Beach • Adopted Budget FY 2025-26166
17,390,481 , 5.4%
304,108,089 , 94.6%
% of General Fund Budget
Community Development Department
Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
COMMUNITY DEVELOPMENT DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01050005 - CDD ADMIN 1,983,568 1,780,987 2,131,618 2,063,709 -3.19%
0105041 - INSPECTIONS 2,397,157 2,550,035 2,693,747 2,600,829 -3.45%
0105042 - PLAN CHECKS/PERMITS 4,913,232 4,977,008 5,150,597 5,214,432 1.24%
01050501 - PLANNING 3,237,582 3,299,624 3,682,667 3,587,594 -2.58%
01050503 - CODE ENFORCEMENT 854,597 1,003,722 1,289,886 1,517,992 17.68%
01050504 - BUILDING - - 20,000 - -100.00%
01050505 - REAL PROPERTY GEN FUND 629,832 1,744,867 2,264,852 2,405,924 6.23%
10050505 - REAL PROPERTY TIDELANDS 7,500 20,637 2,280 750 -67.11%
12050502 - CDBG 667,747 299,869 183,586 183,586 0.00%
1805042 - CASP TRAINING 1,746 - - 20,000 0.00%
Grand Total 14,692,962 15,676,750 17,419,233 17,594,817 1.01%
1,650,000
972,294
65,195
57,896
48,495
47,000
40,000
40,000
36,150
35,000
1201 DOVE STREET PROP MGR EXPN
SERVICES PROFESSIONAL
ADMINISTRATIVE
SOCIAL SERVICE PROVIDERS
GRANT EXPENSES
ADVERT & PUB RELATIONS
SERVICES CITY PRINT CONTRACT
RECORDS MANAGEMENT CONTRACTS
PUBLICATIONS & DUES NOC
POSTAGE/FREIGHT/EXPRESS NOC
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 167
COMMUNITY DEVELOPMENT PERSONNEL
FY 24 FY 25 FY 26
Full-Time 57.20 61.20 62.20
Part-Time (FTE)5.45 5.45 5.45
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 2.00 2.00 206,310 2,760 72,707 281,777
BUILDING INSPECTOR II 6.00 6.00 687,077 13,800 213,779 914,655
BUILDING INSPECTOR, PRINCIPAL 2.00 2.00 290,190 10,500 80,865 381,555
BUILDING INSPECTOR, SENIOR 2.00 2.00 251,642 7,320 74,688 333,650
CIVIL ENGINEER - PLAN CHECK 4.00 4.00 591,274 10,800 155,586 757,660
CIVIL ENGINEER - PLAN CHECK (GEO), SENIOR 1.00 1.00 176,583 1,800 41,980 220,363
CIVIL ENGINEER - PLAN CHECK, PRINCIPAL 2.00 2.00 362,596 1,800 86,704 451,100
CIVIL ENGINEER - PLAN CHECK, SENIOR 3.00 3.00 493,224 9,000 124,328 626,552
CODE ENFORCEMENT OFFICER I 4.00 4.00 309,500 11,700 126,324 447,523
CODE ENFORCEMENT OFFICER II 2.00 2.00 216,327 4,980 70,553 291,860
CODE ENFORCEMENT OFFICER, SENIOR 1.00 1.00 125,143 1,740 38,745 165,628
CODE ENFORCEMENT SUPERVISOR 1.00 1.00 144,071 3,540 40,084 187,695
COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 231,434 - 51,951 283,385
DEPARTMENT ASSISTANT 3.00 3.00 217,353 1,800 95,010 314,163
DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 2.00 2.00 437,797 7,200 95,428 540,425
EMP PLANS EXAMINER 1.00 1.00 120,292 - 35,868 156,160
FIRE MARSHAL 0.20 0.20 33,590 - 8,350 41,940
MANAGEMENT ANALYST 1.00 1.00 103,255 - 36,801 140,056
MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 80,520 - 31,280 111,801
MANAGEMENT ANALYST, SENIOR 0.00 1.00 134,339 960 41,100 176,399
PERMIT COUNTER SUPERVISOR 1.00 1.00 122,329 3,240 38,009 163,578
PERMIT TECHNICIAN II 6.00 6.00 586,218 2,700 200,215 789,133
PLANNER, ASSISTANT 4.00 3.00 260,624 5,400 96,972 362,997
PLANNER, ASSOCIATE 1.00 2.00 216,303 - 72,477 288,780
PLANNER, PRINCIPAL 1.00 2.00 315,133 1,800 83,293 400,226
PLANNER, SENIOR 4.00 3.00 391,576 1,800 112,914 506,290
PLANNING MANAGER 1.00 1.00 180,223 - 43,213 223,435
PLANNING TECHNICIAN 1.00 1.00 82,505 1,800 31,620 115,925
REAL PROPERTY ADMINISTRATOR 1.00 1.00 156,268 540 40,830 197,639
RECORDS SPECIALIST 1.00 1.00 97,500 - 34,571 132,071
SYSTEMS AND ADMINISTRATION MANAGER 1.00 1.00 180,205 960 43,771 224,936
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
INTERN 4.70 4.70 227,767 - 12,219 239,986
MANAGEMENT ANALYST 0.75 0.75 89,609 - 7,692 97,301
8,118,776 107,940 2,339,930 10,566,646
City of Newport Beach • Adopted Budget FY 2025-26168
COMMUNITY DEVELOPMENT SUMMARY BY
ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 10,251,067 10,707,214 12,549,044 12,721,316 1.37%
70 - REGULAR SALARIES 6,113,668 6,332,476 7,979,891 8,053,346 0.92%
71 - SPECIAL PAYS 59,874 71,582 69,818 83,531 19.64%
72 - BENEFITS 3,844,734 4,040,975 4,372,476 4,392,664 0.46%
74 - OTHER PAYS 232,790 262,181 126,859 191,775 51.17%
MAINTENANCE & OPERATIONS 2,643,225 2,883,001 3,051,208 3,198,722 4.83%
81 - CONTRACT SERVICES 1,483,094 1,203,358 916,294 1,066,294 16.37%
82 - GRANT OPERATING 532,127 157,510 48,495 48,495 0.00%
83 - UTILITIES 23,628 19,794 29,573 27,087 -8.41%
84 - SUPPLIES & MATERIALS 37,721 40,853 38,572 38,572 0.00%
85 - MAINTENANCE & REPAIR 29,269 42,105 40,433 40,433 0.00%
86 - TRAVEL & TRAINING 33,021 39,717 67,000 67,000 0.00%
87 - GENERAL EXPENSES 504,363 1,379,665 1,910,841 1,910,841 0.00%
INTERNAL SERVICE CHARGE 1,777,085 1,940,620 1,791,956 1,647,755 -8.05%
88 - INTERNAL SVC CHARGE 1,777,085 1,940,620 1,791,956 1,647,755 -8.05%
CAPITAL EXPENDITURES 21,586 145,915 27,025 27,025 0.00%
90 - CAPITAL EXPENDITURES 21,586 145,915 27,025 27,025 0.00%
Grand Total 14,692,962 15,676,750 17,419,233 17,594,817 1.01%
10.3 M
2.6 M
1.8 M
0.0 M
10.7 M
2.9 M
1.9 M
0.1 M
12.5 M
3.1 M
1.8 M
0.0 M
12.7 M
3.2 M
1.6 M
0.0 M
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26 169
COMMUNITY DEVELOPMENT SUMMARY BY
ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01050005 - CDD ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 773,083 586,157 889,578 862,980 -2.99%
711003 - SALARIES PART TIME 128,363 118,047 174,246 174,401 0.09%
70 - REGULAR SALARIES Total 901,446 704,205 1,063,825 1,037,381 -2.49%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,810 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 125,042 102,765 140,021 140,095 0.05%
721002 - CAFETERIA ALLOWANCE PT 7,446 4,569 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 75,583 54,315 91,005 75,492 -17.05%
723002 - PENSION ER NORMAL COST MISC 65,451 58,257 103,472 79,563 -23.11%
723004 - RETIREMENT PART TIME/TEMP 2,693 2,771 5,132 6,540 27.44%
724001 - PENSION EE CONTRIB MISC (96,553) (67,918) (122,547) (105,936)-13.56%
725001 - PENSION UAL REQUIRED MISC 181,106 166,048 194,110 216,201 11.38%
725003 - PENSION UAL DISCRETIONARY MISC 94,222 107,169 52,583 41,192 -21.66%
727001 - CAR ALLOWANCE 4,813 - 4,800 - -100.00%
727003 - CELL PHONE STIPEND 3,851 2,896 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 9,356 14,775 7,814 8,310 6.34%
727012 - LIFE INSURANCE 641 549 735 756 2.86%
727013 - EMP ASSISTANCE PROGRAM 121 104 140 144 2.86%
727016 - MEDICARE FRINGES 13,846 10,585 15,493 15,096 -2.56%
727017 - PARS DC 401A 5,071 - 5,644 4,629 -18.00%
727019 - SURVIVOR BENEFIT 201 313 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,305 1,687 1,740 4,487 157.86%
728003 - COMPENSATED ABSENCES 27,804 29,444 31,135 30,204 -2.99%
72 - BENEFITS Total 523,000 488,329 534,158 519,653 -2.72%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 3,966 1,895 766 766 0.00%
74 - OTHER PAYS Total 3,966 1,895 766 766 0.00%
81 - CONTRACT SERVICES
811027 - SERVICES CITY PRINT CONTRACT 42,610 35,644 40,000 40,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26170
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811048 - RECORDS MANAGEMENT CON-TRACTS 77,969 80,599 40,000 40,000 0.00%
81 - CONTRACT SERVICES Total 120,578 116,243 80,000 80,000 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 10,714 9,082 11,000 11,000 0.00%
83 - UTILITIES Total 10,714 9,082 11,000 11,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 13,236 11,123 11,792 11,792 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 11,143 12,147 11,000 11,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 683 2,666 1,000 1,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 142 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 25,204 25,936 23,792 23,792 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 21,342 21,004 25,913 25,913 0.00%
851010 - MAINT & REPAIR EQUIPMENT 479 898 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 21,821 21,902 26,913 26,913 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 15,549 29,676 17,000 17,000 0.00%
861003 - TRAINING 15,726 10,040 30,000 30,000 0.00%
86 - TRAVEL & TRAINING Total 31,275 39,717 47,000 47,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 36,178 40,757 35,000 35,000 0.00%
871004 - PUBLICATIONS & DUES NOC 39,013 8,582 32,150 32,150 0.00%
871006 - UNIFORM EXPENSE 2,787 4,239 7,000 7,000 0.00%
87 - GENERAL EXPENSES Total 77,977 53,577 74,150 74,150 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 99,423 110,167 122,761 124,597 1.50%
881005 - IT ISF REPLACEMENT CHARGE 48,645 48,645 30,623 32,445 5.95%
881010 - WORKERS’ COMP ISF MISC 7,567 7,412 10,699 10,409 -2.71%
881012 - GENERAL LIABILITY INSURANCE 28,469 33,873 23,938 28,791 20.27%
881013 - UNINSURED CLAIMS CHARGE 23,756 22,956 10,972 14,368 30.95%
881014 - ANNUAL OPEB CHARGE 41,364 43,865 42,195 3,619 -91.42%
88 - INTERNAL SVC CHARGE Total 249,224 266,918 241,189 214,229 -11.18%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 16,526 32,063 16,325 16,325 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 171
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
911016 - ROLLING EQUIPMENT - 11,977 - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 31 7,334 10,700 10,700 0.00%
90 - CAPITAL EXPENDITURES Total 16,557 51,374 27,025 27,025 0.00%
01050005 - CDD ADMIN Total 1,983,568 1,780,987 2,131,618 2,063,709 -3.19%
0105041 - INSPECTIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,100,242 1,179,956 1,344,643 1,390,128 3.38%
711003 - SALARIES PART TIME 106,586 69,928 122,056 - -100.00%
70 - REGULAR SALARIES Total 1,206,828 1,249,885 1,466,699 1,390,128 -5.22%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 21,049 18,741 19,200 23,520 22.50%
712006 - BILINGUAL PAY 1,454 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 22,503 20,551 21,000 25,320 20.57%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 198,435 208,626 248,424 248,556 0.05%
722001 - PENSION EE NORMAL COST MISC 83,667 91,044 113,366 116,511 2.77%
723002 - PENSION ER NORMAL COST MISC 102,979 121,808 137,382 137,279 -0.08%
723004 - RETIREMENT PART TIME/TEMP - - 4,004 - -100.00%
724001 - PENSION EE CONTRIB MISC (133,469) (131,552) (158,006) (173,392)9.74%
725001 - PENSION UAL REQUIRED MISC 253,645 232,555 272,914 311,049 13.97%
725003 - PENSION UAL DISCRETIONARY MISC 131,961 150,093 73,931 59,263 -19.84%
727001 - CAR ALLOWANCE 623 1,810 1,800 1,800 0.00%
727003 - CELL PHONE STIPEND 7,158 6,793 6,840 6,300 -7.89%
727004 - RHS $2.50 CONTRIBUTION 17,914 26,091 13,480 10,097 -25.10%
727012 - LIFE INSURANCE 1,032 1,044 1,260 1,155 -8.33%
727013 - EMP ASSISTANCE PROGRAM 194 196 240 220 -8.33%
727016 - MEDICARE FRINGES 17,982 18,628 20,022 20,641 3.10%
727019 - SURVIVOR BENEFIT 335 564 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 3,137 2,088 2,520 1,800 -28.57%
728003 - COMPENSATED ABSENCES 35,203 41,469 47,063 48,654 3.38%
72 - BENEFITS Total 720,795 771,256 785,239 789,934 0.60%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 71,384 77,340 23,563 55,772 136.69%
74 - OTHER PAYS Total 71,384 77,340 23,563 55,772 136.69%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 40,000 58,345 61,816 22,022 -64.37%
City of Newport Beach • Adopted Budget FY 2025-26172
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881003 - VEHICLE REPLACE ISF 25,640 35,467 39,134 36,217 -7.46%
881004 - IT ISF OPERATING CHARGE 101,562 113,192 120,218 133,671 11.19%
881005 - IT ISF REPLACEMENT CHARGE 52,657 52,657 31,570 36,793 16.55%
881010 - WORKERS’ COMP ISF MISC 7,265 7,663 9,804 11,847 20.84%
881012 - GENERAL LIABILITY INSURANCE 61,143 67,761 60,340 72,679 20.45%
881013 - UNINSURED CLAIMS CHARGE 33,135 31,834 15,036 20,616 37.11%
881014 - ANNUAL OPEB CHARGE 52,372 62,214 59,326 5,830 -90.17%
881015 - OTHER INSURANCE ISF RATES 1,871 1,871 - - 0.00%
88 - INTERNAL SVC CHARGE Total 375,647 431,004 397,246 339,676 -14.49%
0105041 - INSPECTIONS Total 2,397,157 2,550,035 2,693,747 2,600,829 -3.45%
0105042 - PLAN CHECKS/PERMITS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,821,586 2,133,278 2,583,418 2,613,733 1.17%
711003 - SALARIES PART TIME 119,636 12,141 26,138 26,714 2.21%
70 - REGULAR SALARIES Total 1,941,223 2,145,419 2,609,556 2,640,448 1.18%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 17,267 19,218 18,240 16,200 -11.18%
712006 - BILINGUAL PAY 6,933 10,879 10,800 12,600 16.67%
71 - SPECIAL PAYS Total 24,200 30,097 29,040 28,800 -0.83%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 261,521 321,294 429,096 429,324 0.05%
722001 - PENSION EE NORMAL COST MISC 152,867 181,718 215,475 217,448 0.92%
723002 - PENSION ER NORMAL COST MISC 172,378 218,928 261,299 256,358 -1.89%
723004 - RETIREMENT PART TIME/TEMP 880 455 915 1,002 9.51%
724001 - PENSION EE CONTRIB MISC (239,289) (254,707) (300,433) (323,710)7.75%
725001 - PENSION UAL REQUIRED MISC 506,248 464,155 563,714 584,838 3.75%
725003 - PENSION UAL DISCRETIONARY MISC 263,379 299,570 152,706 111,427 -27.03%
727001 - CAR ALLOWANCE 623 1,810 1,800 1,800 0.00%
727003 - CELL PHONE STIPEND 771 543 540 540 0.00%
727004 - RHS $2.50 CONTRIBUTION 15,718 11,921 11,704 9,655 -17.51%
727012 - LIFE INSURANCE 1,636 1,904 2,100 2,100 0.00%
727013 - EMP ASSISTANCE PROGRAM 307 357 400 400 0.00%
727015 - UNEMPLOYMENT EXPENSE - 3,745 - - 0.00%
727016 - MEDICARE FRINGES 30,182 33,208 38,267 38,738 1.23%
727019 - SURVIVOR BENEFIT 368 1,128 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 7,333 3,655 4,620 3,600 -22.08%
728003 - COMPENSATED ABSENCES 77,720 84,699 90,420 91,481 1.17%
72 - BENEFITS Total 1,252,644 1,374,383 1,472,624 1,425,001 -3.23%
City of Newport Beach • Adopted Budget FY 2025-26 173
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 101,630 125,056 73,967 85,008 14.93%
74 - OTHER PAYS Total 101,630 125,056 73,967 85,008 14.93%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,041,017 713,216 437,000 587,000 34.32%
81 - CONTRACT SERVICES Total 1,041,017 713,216 437,000 587,000 34.32%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 184,229 205,384 235,021 237,684 1.13%
881005 - IT ISF REPLACEMENT CHARGE 95,786 95,786 61,877 65,559 5.95%
881010 - WORKERS’ COMP ISF MISC 13,226 15,013 19,204 21,118 9.97%
881012 - GENERAL LIABILITY INSURANCE 78,308 88,428 61,555 75,283 22.30%
881013 - UNINSURED CLAIMS CHARGE 65,343 59,928 28,214 37,571 33.17%
881014 - ANNUAL OPEB CHARGE 115,625 124,299 122,540 10,962 -91.05%
88 - INTERNAL SVC CHARGE Total 552,519 588,837 528,410 448,177 -15.18%
0105042 - PLAN CHECKS/PERMITS Total 4,913,232 4,977,008 5,150,597 5,214,432 1.24%
01050501 - PLANNING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,401,926 1,443,834 1,798,392 1,799,473 0.06%
711003 - SALARIES PART TIME 72,966 60,929 26,138 26,652 1.97%
70 - REGULAR SALARIES Total 1,474,893 1,504,763 1,824,530 1,826,125 0.09%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 238 238 0.00%
712006 - BILINGUAL PAY 3,127 9,128 9,000 12,600 40.00%
71 - SPECIAL PAYS Total 3,127 9,128 9,238 12,838 38.97%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 238,428 220,718 338,760 338,940 0.05%
721002 - CAFETERIA ALLOWANCE PT 921 - 7,800 - -100.00%
722001 - PENSION EE NORMAL COST MISC 122,096 123,236 156,264 149,048 -4.62%
723002 - PENSION ER NORMAL COST MISC 119,983 143,437 174,724 175,533 0.46%
723004 - RETIREMENT PART TIME/TEMP 710 478 915 999 9.25%
724001 - PENSION EE CONTRIB MISC (173,800) (166,636) (208,568) (221,741)6.32%
725001 - PENSION UAL REQUIRED MISC 371,006 340,158 392,418 402,643 2.61%
725003 - PENSION UAL DISCRETIONARY MISC 193,019 219,542 106,303 76,714 -27.83%
727001 - CAR ALLOWANCE 3,610 1,820 3,600 3,600 0.00%
727003 - CELL PHONE STIPEND 963 443 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION 11,841 15,502 11,010 8,134 -26.12%
City of Newport Beach • Adopted Budget FY 2025-26174
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727012 - LIFE INSURANCE 1,380 1,452 1,575 1,680 6.67%
727013 - EMP ASSISTANCE PROGRAM 259 275 300 320 6.67%
727015 - UNEMPLOYMENT EXPENSE 8,100 6,810 - - 0.00%
727016 - MEDICARE FRINGES 22,423 22,592 26,743 26,744 0.00%
727019 - SURVIVOR BENEFIT 268 814 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 3,993 2,302 2,160 7,713 257.08%
728003 - COMPENSATED ABSENCES 54,888 59,455 62,944 62,982 0.06%
72 - BENEFITS Total 980,088 992,400 1,077,908 1,033,309 -4.14%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 16,331 13,080 18,621 18,621 0.00%
74 - OTHER PAYS Total 16,331 13,080 18,621 18,621 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 260,132 237,660 290,000 290,000 0.00%
81 - CONTRACT SERVICES Total 260,132 237,660 290,000 290,000 0.00%
84 - SUPPLIES & MATERIALS
841064 - CDD BOARDS & COMMITTEES 12,336 14,917 14,280 14,280 0.00%
84 - SUPPLIES & MATERIALS Total 12,336 14,917 14,280 14,280 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 72,111 71,801 47,000 47,000 0.00%
871040 - OC RECORDING EXPENSE 216 233 600 600 0.00%
87 - GENERAL EXPENSES Total 72,327 72,034 47,600 47,600 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 150,586 167,864 187,187 189,306 1.13%
881005 - IT ISF REPLACEMENT CHARGE 78,234 78,234 49,249 52,180 5.95%
881010 - WORKERS’ COMP ISF MISC 10,787 11,937 15,260 16,772 9.91%
881012 - GENERAL LIABILITY INSURANCE 54,738 64,112 43,536 52,710 21.07%
881013 - UNINSURED CLAIMS CHARGE 45,675 43,449 19,955 26,306 31.83%
881014 - ANNUAL OPEB CHARGE 78,330 90,046 85,303 7,547 -91.15%
88 - INTERNAL SVC CHARGE Total 418,349 455,642 400,490 344,820 -13.90%
01050501 - PLANNING Total 3,237,582 3,299,624 3,682,667 3,587,594 -2.58%
01050503 - CODE ENFORCEMENT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 353,663 417,188 619,295 729,611 17.81%
711003 - SALARIES PART TIME 21,254 27,773 72,401 - -100.00%
70 - REGULAR SALARIES Total 374,917 444,961 691,696 729,611 5.48%
City of Newport Beach • Adopted Budget FY 2025-26 175
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 476 1,081 100 973 872.71%
712004 - CERTIFICATION PAY 4,851 5,068 5,040 6,600 30.95%
712006 - BILINGUAL PAY 2,913 3,847 3,600 7,200 100.00%
71 - SPECIAL PAYS Total 8,240 9,996 8,740 14,773 69.02%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 82,403 92,291 135,504 158,172 16.73%
722001 - PENSION EE NORMAL COST MISC 34,901 41,417 60,841 63,839 4.93%
723002 - PENSION ER NORMAL COST MISC 31,056 42,830 67,730 69,455 2.55%
723004 - RETIREMENT PART TIME/TEMP 2 - 1,741 - -100.00%
724001 - PENSION EE CONTRIB MISC (46,384) (52,870) (81,017) (91,068)12.41%
725001 - PENSION UAL REQUIRED MISC 78,985 72,417 95,469 163,255 71.00%
725003 - PENSION UAL DISCRETIONARY MISC 41,092 46,739 25,862 31,104 20.27%
727003 - CELL PHONE STIPEND 3,762 4,189 6,300 6,300 0.00%
727004 - RHS $2.50 CONTRIBUTION 9,404 5,133 4,392 5,752 30.97%
727012 - LIFE INSURANCE 385 437 420 735 75.00%
727013 - EMP ASSISTANCE PROGRAM 72 82 80 140 75.00%
727016 - MEDICARE FRINGES 6,475 7,517 11,028 10,871 -1.42%
727019 - SURVIVOR BENEFIT 100 439 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,160 1,559 1,440 2,520 75.00%
728003 - COMPENSATED ABSENCES 10,626 13,912 21,675 25,536 17.81%
72 - BENEFITS Total 255,041 276,091 351,465 446,611 27.07%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 39,478 44,811 9,941 31,609 217.95%
74 - OTHER PAYS Total 39,478 44,811 9,941 31,609 217.95%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 41,405 79,166 69,744 69,744 0.00%
81 - CONTRACT SERVICES Total 41,405 79,166 69,744 69,744 0.00%
84 - SUPPLIES & MATERIALS
841002 - VOLUNTEER PROGRAMS 181 - 500 500 0.00%
84 - SUPPLIES & MATERIALS Total 181 - 500 500 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 16,500 20,056 21,249 12,929 -39.15%
881003 - VEHICLE REPLACE ISF 13,102 12,410 13,269 53,856 305.87%
881004 - IT ISF OPERATING CHARGE 36,679 40,832 57,436 85,293 48.50%
881005 - IT ISF REPLACEMENT CHARGE 18,806 18,806 14,996 23,414 56.13%
881010 - WORKERS’ COMP ISF MISC 2,592 3,624 4,637 7,503 61.80%
City of Newport Beach • Adopted Budget FY 2025-26176
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881012 - GENERAL LIABILITY INSURANCE 20,853 22,046 20,343 29,557 45.29%
881013 - UNINSURED CLAIMS CHARGE 10,246 9,305 5,117 9,532 86.28%
881014 - ANNUAL OPEB CHARGE 15,808 20,871 20,753 3,060 -85.26%
881015 - OTHER INSURANCE ISF RATES 748 748 - - 0.00%
88 - INTERNAL SVC CHARGE Total 135,334 148,698 157,800 225,145 42.68%
01050503 - CODE ENFORCEMENT Total 854,597 1,003,722 1,289,886 1,517,992 17.68%
01050504 - BUILDING
86 - TRAVEL & TRAINING
861008 - CASP CERTIFICATION & TRAINING - - 20,000 - -100.00%
86 - TRAVEL & TRAINING Total - - 20,000 - -100.00%
01050504 - BUILDING Total - - 20,000 - -100.00%
01050505 - REAL PROPERTY GEN FUND
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 137,470 211,148 235,606 340,044 44.33%
711003 - SALARIES PART TIME 76,890 72,096 87,980 89,609 1.85%
70 - REGULAR SALARIES Total 214,361 283,244 323,586 429,653 32.78%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,562 34,601 45,168 67,788 50.08%
722001 - PENSION EE NORMAL COST MISC 20,078 25,452 28,681 36,865 28.53%
723002 - PENSION ER NORMAL COST MISC 17,273 26,837 30,373 40,172 32.26%
723004 - RETIREMENT PART TIME/TEMP - - 2,383 - -100.00%
724001 - PENSION EE CONTRIB MISC (26,262) (32,573) (37,212) (52,626)41.42%
725001 - PENSION UAL REQUIRED MISC 45,627 41,833 51,410 52,983 3.06%
725003 - PENSION UAL DISCRETIONARY MISC 23,738 27,000 13,927 10,095 -27.52%
727003 - CELL PHONE STIPEND 541 543 540 540 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,564 1,629 2,616 3,701 41.46%
727012 - LIFE INSURANCE 105 195 210 420 100.00%
727013 - EMP ASSISTANCE PROGRAM 20 37 40 80 100.00%
727016 - MEDICARE FRINGES 3,039 3,976 4,700 6,238 32.72%
727019 - SURVIVOR BENEFIT 100 188 - - 0.00%
728003 - COMPENSATED ABSENCES 4,780 8,799 8,246 11,902 44.33%
72 - BENEFITS Total 113,167 138,517 151,082 178,156 17.92%
81 - CONTRACT SERVICES
811001 - PROPERTY MANAGEMENT - - 1,000 1,000 0.00%
811002 - LEASING EXPENSES 1,313 658 3,000 3,000 0.00%
811003 - TITLE SEARCH FEES 1,000 2,500 2,500 2,500 0.00%
811008 - SERVICES PROFESSIONAL 10,150 45,187 25,550 25,550 0.00%
811017 - SERVICES CONTRACT - 1,808 1,500 1,500 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 177
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811055 - AFFORDABLE HOUSING ACTIVITIES - - 6,000 6,000 0.00%
81 - CONTRACT SERVICES Total 12,463 50,152 39,550 39,550 0.00%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 2,919 994 2,404 2,404 0.00%
831004 - UTILITIES ELECTRICITY 9,995 9,718 13,133 13,133 0.00%
831005 - UTILITIES WATER - - 956 - -100.00%
83 - UTILITIES Total 12,914 10,712 16,493 15,537 -5.80%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING - - 5,000 5,000 0.00%
851066 - SEWER USE FEE/PROP TAX 7,448 7,029 8,240 8,240 0.00%
851072 - SEWER FEES: FIXED + USE - - 80 80 0.00%
85 - MAINTENANCE & REPAIR Total 7,448 7,029 13,320 13,320 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 574 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 5,028 7,151 4,000 4,000 0.00%
871075 - 1201 DOVE STREET PROP MGR EXPN 213,411 1,103,426 1,650,000 1,650,000 0.00%
87 - GENERAL EXPENSES Total 218,439 1,111,152 1,654,000 1,654,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 17,454 19,392 33,518 45,986 37.20%
881005 - IT ISF REPLACEMENT CHARGE 8,776 8,776 8,682 12,543 44.47%
881010 - WORKERS’ COMP ISF MISC 1,210 1,339 2,689 2,953 9.82%
881012 - GENERAL LIABILITY INSURANCE 6,248 7,284 7,376 8,538 15.76%
881013 - UNINSURED CLAIMS CHARGE 5,213 4,936 3,381 4,261 26.04%
881014 - ANNUAL OPEB CHARGE 7,112 7,794 11,176 1,426 -87.24%
88 - INTERNAL SVC CHARGE Total 46,013 49,522 66,822 75,708 13.30%
90 - CAPITAL EXPENDITURES
911040 - STRUCTURES & IMPROVEMENTS 5,029 197,141 - - 0.00%
911047 - CAPITAL PROJECT - (102,600) - - 0.00%
90 - CAPITAL EXPENDITURES Total 5,029 94,541 - - 0.00%
01050505 - REAL PROPERTY GEN FUND Total 629,832 1,744,867 2,264,852 2,405,924 6.23%
10050505 - REAL PROPERTY TIDELANDS
81 - CONTRACT SERVICES
811003 - TITLE SEARCH FEES - 2,829 - - 0.00%
811008 - SERVICES PROFESSIONAL 7,500 1,692 - - 0.00%
811017 - SERVICES CONTRACT - 2,400 - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26178
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES Total 7,500 6,921 - - 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE - - 550 550 0.00%
831004 - UTILITIES ELECTRICITY - - 1,530 - -100.00%
83 - UTILITIES Total - - 2,080 550 -73.56%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC - 13,174 - - 0.00%
851066 - SEWER USE FEE/PROP TAX - - 200 200 0.00%
85 - MAINTENANCE & REPAIR Total - 13,174 200 200 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 542 - - 0.00%
87 - GENERAL EXPENSES Total - 542 - - 0.00%
10050505 - REAL PROPERTY TIDELANDS Total 7,500 20,637 2,280 750 -67.11%
12050502 - CDBG
82 - GRANT OPERATING
821004 - GRANT EXPENSES 532,127 157,510 48,495 48,495 0.00%
82 - GRANT OPERATING Total 532,127 157,510 48,495 48,495 0.00%
87 - GENERAL EXPENSES
871034 - ADMINISTRATIVE 62,855 71,995 65,195 65,195 0.00%
871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00%
871036 - SOCIAL SERVICE PROVIDERS 60,765 58,364 57,896 57,896 0.00%
87 - GENERAL EXPENSES Total 135,620 142,359 135,091 135,091 0.00%
12050502 - CDBG Total 667,747 299,869 183,586 183,586 0.00%
1805042 - CASP TRAINING
86 - TRAVEL & TRAINING
861008 - CASP CERTIFICATION & TRAINING 1,746 - - 20,000 0.00%
86 - TRAVEL & TRAINING Total 1,746 - - 20,000 0.00%
1805042 - CASP TRAINING Total 1,746 - - 20,000 0.00%
Grand Total 14,692,962 15,676,750 17,419,233 17,594,817 1.01%
City of Newport Beach • Adopted Budget FY 2025-26 179
City of Newport Beach • Adopted Budget FY 2025-26180
OVERVIEW
The Department’s primary purpose is to act as the chief financial steward over all public
resources and to provide a wide variety of financial, technical, and support functions generally
encompassed by treasury, accounting, budgeting, long-term financial planning, auditing, and
revenue administration. Prudent financial services are critical to the City’s financial stability, and
the City’s ability to consistently deliver the highest quality of municipal services our residents have
grown to expect and deserve. Financial reporting is critical to the financial credibility of the City and
intelligent decision making. The City places a high value on transparency in all matters
concerning the City’s financial position and cost of operations. To this end, Finance shall provide
clarity and full disclosure in all financial documents, including, but not limited to, the City’s budget, Annual
Comprehensive Financial Reports, and compliance filings. We will go beyond the minimum reporting
requirements established by professional standards organizations, including applying to professional
certificate achievement programs and completing voluntary event disclosure filings. We will provide
accurate, reliable, and timely financial information to the entire organization and members of the public.
The Finance Department is committed to supporting the Council’s Fiscal Sustainability Plan by
maintaining appropriate cash reserves, ensuring that Newport Beach continues to receive the
highest possible rating from credit agencies, and accurately reporting and forecasting revenue and
expenditure performance on a quarterly basis and appropriately calculating fair and defensible cost
recovery targets.
City of Newport Beach • Adopted Budget FY 2025-26 181
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Moody’s and Fitch reaffirmed the City’s AAA credit rating (the highest possible rating) in 2024, which was based, in part, on the well-controlled expenditure framework coupled with a very solid level of budget management.
• Provided the Finance Committee and City Council with timely quarterly budget updates.
• Effectively managed the City’s investment portfolio with a continued goal of maximizing investment returns while safeguarding principal and remaining sufficiently liquid to meet future
expenditures.
• Implemented Governmental Accounting Standards Board Statement (GASB) No. 101,
Compensated Absences.
• Finalized the City’s Annual Comprehensive Financial Report (ACFR) in a timely manner for the most recent fiscal year, which reflected an “unmodified” or clean opinion that the City’s financial statements were presented fairly and were free of findings.
• Received the Government Finance Officers Association’s “Certificate of Achievement for Excellence in Financial Reporting” for the most recent fiscal year, which is the highest form of recognition in governmental accounting and financial reporting.• Received the Government Finance Officers Association’s “Distinguished Budget Presentation
Award”, which is the highest form of recognition in governmental budgeting. Additionally, the
City’s budget received special recognition in Budget Process which occurs when the highest
possible score is received in a particular category.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Continue to develop and implement a budget that confirms to guidelines established by the
Government Finance Officers Association for the “Distinguished Budget Presentation Award
Program”, which must excel as a policy document, financial plan, operations guide, and
communication tool.
• Effectively manage the City’s investment portfolio with a continued goal of maximizing investment returns while safeguarding principal and remaining sufficiently liquid to meet future expenditures.
• Provide the Finance Committee and City Council with timely quarterly budget updates.
• Conduct fee study assessments for Community Development, Police and Fire.
• Conduct Citywide Full Cost Plan (including Harbor Tidelands). • Maintain the City’s AAA credit rating by continuing to maintain a well-controlled expenditure
framework.
• Continue to implement the City’s pension paydown strategy with the goal of eliminating the City’s
pension liability in 2032.
BUDGET HIGHLIGHTS
• Reclass of Management Analyst to Senior Management Analyst.
• Conversion of Buyer to Senior Buyer.• Additional 0.10 FTE to Part Time Senior Fiscal Clerk.
City of Newport Beach • Adopted Budget FY 2025-26182
DEPARTMENT PERFORMANCE MEASURES
Performance Measure Actual FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Long-term bond rating issued by Fitch Ratings AAA AAA AAA AAA
Rate of return on pooled
investments compared to the
benchmark index
City Return:
4.70%
Benchmark:
4.54%
City Return:
3.75%
Benchmark:
3.50%
City Return:
3.25%
Benchmark:
3.00%
Benchmark or
higher
Average wait time on tele-
phone calls made to the
revenue division
2 minutes and
46 seconds
2 minutes and
31 seconds
2 minutes and
20 seconds 2 minutes
New vendors registered in the city’s vendor registration and bid management system
1,696 new vendors
1,300 new vendors -23.35%
1,600 new vendors 23.08%
+3.00-5.00% from prior year
Average turnaround time
from requisitions to purchase
orders
1-4 days 1-3 days 1-2 days Maintain 1-3
days
Obtained an unmodified (“clean”) audit opinion on the city’s financial statements within six months of year-end
Unmodified (“clean”) audit opinion issued on 12/30/24
Unmodified (“clean”) audit opinion issued
Unmodified (“clean”) audit opinion issued
Unmodified (“clean”) audit opinion issued
% of Continuing Disclosures
filed in a timely manner (270
days)
100%100%100%100%
City of Newport Beach • Adopted Budget FY 2025-26 183
FINANCE DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01030005 - FINANCE ADMIN 1,396,147 1,234,761 1,505,285 1,434,704 -4.69%
01030301 - BUDGET 944,246 985,937 951,956 931,432 -2.16%
01030302 - ACCOUNTING 1,326,149 1,502,315 1,760,226 1,809,863 2.82%
01030304 - PURCHASING 836,416 912,908 1,088,872 1,027,805 -5.61%
0103031 - REVENUE SERVICES 2,504,990 2,559,273 2,959,351 2,923,917 -1.20%
0103032 - PARKING LOTS & METERS 2,099,521 2,316,775 2,210,923 2,519,149 13.94%
Grand Total 9,107,470 9,511,969 10,476,613 10,646,871 1.63%
10,646,871 , 3.3%
310,851,699 , 96.7%
% of General Fund Budget
Finance Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
1,787,663
783,477
72,284
47,268
42,000
21,250
18,350
12,632
10,928
10,800
PARKING METER CONTRACT
SERVICES PROFESSIONAL
SERVICES AUDIT
POSTAGE/FREIGHT/EXPRESSNOC
SERVICES ACCOUNTING
TRAVEL & MEETINGS NOC
TRAINING
SUPPLIESCHECKS/INVOICES/FORMS
SUPPLIES OFFICE NOC
SERVICES CITY PRINTCONTRACT
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26184
FINANCE PERSONNEL
FY 24 FY 25 FY 26
Full-Time 34.00 35.00 35.00
Part-Time (FTE)3.05 2.35 2.45
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ACCOUNTANT 1.00 1.00 115,335 -37,143 152,478
ACCOUNTANT, SENIOR 2.00 2.00 257,568 -75,953 333,521
BUDGET ANALYST 2.00 2.00 238,041 -70,746 308,787
BUDGET ANALYST, SENIOR 1.00 1.00 106,512 -34,043 140,555
BUYER 2.00 1.00 103,798 1,800 35,863 141,461
BUYER, SENIOR 1.00 2.00 235,628 -71,209 306,837
DEPARTMENT ASSISTANT 1.00 1.00 67,864 -29,935 97,799
DEPUTY FINANCE DIRECTOR 1.00 1.00 206,880 960 44,726 252,567
FINANCE DIRECTOR/CITY TREASURER 1.00 1.00 299,286 5,760 60,604 365,650
FINANCE MANAGER 3.00 3.00 551,081 -128,285 679,366
FISCAL CLERK 1.00 1.00 72,351 -30,412 102,763
FISCAL CLERK, SENIOR 7.50 7.50 555,086 3,600 235,876 794,562
FISCAL SPECIALIST 6.00 6.00 586,757 -207,996 794,754
MANAGEMENT ANALYST 2.00 1.00 120,740 -35,556 156,295
MANAGEMENT ANALYST, ASSISTANT 2.00 2.00 203,535 -67,078 270,612
MANAGEMENT ANALYST, SENIOR 0.00 1.00 120,558 960 37,274 158,792
MANAGEMENT FELLOW 0.50 0.50 29,178 -14,462 43,640
PURCHASING AND CONTRACTS ADMINISTRATOR 1.00 1.00 147,405 -38,390 185,795
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
FISCAL CLERK, SENIOR 1.65 1.75 144,968.50 -18,261.25 163,230
FISCAL SPECIALIST 0.70 0.70 59,126.52 -4,341 63,467
4,221,698 13,080 1,278,154 5,512,932
City of Newport Beach • Adopted Budget FY 2025-26 185
FINANCE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 5,421,426 5,690,222 6,655,763 6,632,790 -0.35%
70 - REGULAR SALARIES 3,149,638 3,390,783 4,222,539 4,221,698 -0.02%
71 - SPECIAL PAYS 4,722 5,430 9,300 5,400 -41.94%
72 - BENEFITS 2,217,999 2,257,702 2,383,646 2,356,072 -1.16%
74 - OTHER PAYS 49,066 36,307 40,279 49,620 23.19%
MAINTENANCE & OPERATIONS 2,482,400 2,513,162 2,544,332 2,858,354 12.34%
81 - CONTRACT SERVICES 2,358,749 2,374,308 2,386,102 2,699,924 13.15%
83 - UTILITIES 7,479 7,537 9,044 9,244 2.21%
84 - SUPPLIES & MATERIALS 31,544 36,701 35,633 35,633 0.00%
85 - MAINTENANCE & REPAIR 5,134 2,406 10,773 10,773 0.00%
86 - TRAVEL & TRAINING 24,796 24,596 39,600 39,600 0.00%
87 - GENERAL EXPENSES 54,698 67,614 63,180 63,180 0.00%
INTERNAL SERVICE CHARGE 1,202,844 1,303,930 1,265,617 1,144,827 -9.54%
88 - INTERNAL SVC CHARGE 1,202,844 1,303,930 1,265,617 1,144,827 -9.54%
CAPITAL EXPENDITURES 800 4,656 10,900 10,900 0.00%
90 - CAPITAL EXPENDITURES 800 4,656 10,900 10,900 0.00%
Grand Total 9,107,470 9,511,969 10,476,613 10,646,871 1.63%
$5.4 M
$2.5 M
$1.2 M
800
$5.7 M
$2.5 M
$1.3 M
4,656
$6.7 M
$2.5 M
$1.3 M
10,900
$6.6 M
$2.9 M
$1.1 M
10,900
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26186
FINANCE SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01030005 - FINANCE ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 612,448 586,066 685,147 699,390 2.08%
711003 - SALARIES PART TIME - - 37,156 - -100.00%
70 - REGULAR SALARIES Total 612,448 586,066 722,303 699,390 -3.17%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 420 - 1,800 - -100.00%
71 - SPECIAL PAYS Total 420 - 1,800 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 64,453 53,400 101,628 101,682 0.05%
722001 - PENSION EE NORMAL COST MISC 41,221 39,165 52,893 53,853 1.81%
723002 - PENSION ER NORMAL COST MISC 57,755 60,370 72,146 71,548 -0.83%
724001 - PENSION EE CONTRIB MISC (71,021) (62,377) (78,792) (85,675)8.74%
725001 - PENSION UAL REQUIRED MISC 167,344 153,430 149,502 156,493 4.68%
725003 - PENSION UAL DISCRETIONARY MISC 87,062 99,025 40,499 29,816 -26.38%
727001 - CAR ALLOWANCE 4,259 4,827 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 2,039 1,667 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 392 - 1,646 - -100.00%
727012 - LIFE INSURANCE 451 437 525 473 -10.00%
727013 - EMP ASSISTANCE PROGRAM 84 82 100 90 -10.00%
727016 - MEDICARE FRINGES 9,020 8,480 10,032 10,239 2.06%
727017 - PARS DC 401A 4,374 5,406 5,644 5,986 6.05%
727019 - SURVIVOR BENEFIT 33 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 5,360 - -100.00%
728003 - COMPENSATED ABSENCES 25,691 22,662 23,980 24,479 2.08%
72 - BENEFITS Total 393,156 386,761 391,884 375,701 -4.13%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,083 70 600 600 0.00%
74 - OTHER PAYS Total 1,083 70 600 600 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - 2,201 1,200 1,200 0.00%
811008 - SERVICES PROFESSIONAL 216,294 65,862 211,500 211,970 0.22%
City of Newport Beach • Adopted Budget FY 2025-26 187
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811027 - SERVICES CITY PRINT CONTRACT 5,176 2,686 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 221,469 70,749 215,700 216,170 0.22%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 15,124 18,208 10,454 10,454 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,156 2,798 2,578 2,578 0.00%
84 - SUPPLIES & MATERIALS Total 16,281 21,006 13,032 13,032 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 364 317 566 566 0.00%
851010 - MAINT & REPAIR EQUIPMENT 4,382 - 3,564 3,564 0.00%
851013 - PRINTER MAINT/SUPPLIES - 766 1,000 1,000 0.00%
851037 - MAINT & REPAIR NOC - 955 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 4,747 2,037 10,130 10,130 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 4,998 1,551 5,500 5,500 0.00%
861003 - TRAINING 2,796 3,499 3,500 3,500 0.00%
86 - TRAVEL & TRAINING Total 7,794 5,050 9,000 9,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,976 589 1,500 1,500 0.00%
871004 - PUBLICATIONS & DUES NOC 904 5,920 2,750 2,750 0.00%
871006 - UNIFORM EXPENSE 201 - 200 200 0.00%
871017 - SOFTWARE LICENSE RENEWAL - - 750 750 0.00%
87 - GENERAL EXPENSES Total 4,081 6,509 5,200 5,200 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,000 4,862 5,151 1,683 -67.33%
881003 - VEHICLE REPLACE ISF 3,263 2,773 2,773 2,461 -11.25%
881004 - IT ISF OPERATING CHARGE 55,749 62,889 52,854 54,664 3.42%
881005 - IT ISF REPLACEMENT CHARGE 13,922 13,922 6,262 6,191 -1.13%
881010 - WORKERS’ COMP ISF MISC 4,273 4,850 5,181 5,245 1.23%
881012 - GENERAL LIABILITY INSURANCE 13,731 23,064 25,562 26,982 5.56%
881013 - UNINSURED CLAIMS CHARGE 1,445 1,380 353 320 -9.27%
881014 - ANNUAL OPEB CHARGE 38,221 41,870 32,499 2,933 -90.97%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 134,667 155,673 130,635 100,480 -23.08%
City of Newport Beach • Adopted Budget FY 2025-26188
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 839 3,500 3,500 0.00%
911027 - SOFTWARE LICENSE NEW - - 1,000 1,000 0.00%
911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES Total - 839 5,000 5,000 0.00%
01030005 - FINANCE ADMIN Total 1,396,147 1,234,761 1,505,285 1,434,704 -4.69%
01030301 - BUDGET
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 405,606 470,904 516,194 531,170 2.90%
70 - REGULAR SALARIES Total 405,606 470,904 516,194 531,170 2.90%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 540 - -100.00%
71 - SPECIAL PAYS Total - - 540 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 63,989 59,614 90,336 90,384 0.05%
722001 - PENSION EE NORMAL COST MISC 26,783 34,900 39,850 40,900 2.63%
723002 - PENSION ER NORMAL COST MISC 38,732 50,268 54,355 54,339 -0.03%
724001 - PENSION EE CONTRIB MISC (48,924) (53,819) (59,362) (65,068)9.61%
725001 - PENSION UAL REQUIRED MISC 147,668 135,390 112,636 118,853 5.52%
725003 - PENSION UAL DISCRETIONARY MISC 76,825 87,382 30,512 22,644 -25.79%
727003 - CELL PHONE STIPEND 1,928 1,446 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION 8,748 930 1,830 - -100.00%
727012 - LIFE INSURANCE 427 443 420 420 0.00%
727013 - EMP ASSISTANCE PROGRAM 80 83 80 80 0.00%
727016 - MEDICARE FRINGES 6,079 6,821 7,499 7,702 2.71%
727019 - SURVIVOR BENEFIT 100 251 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 11 - - 0.00%
728003 - COMPENSATED ABSENCES 22,670 19,704 18,067 18,591 2.90%
72 - BENEFITS Total 345,105 343,424 297,183 288,844 -2.81%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 14,650 4,138 10,439 - -100.00%
74 - OTHER PAYS Total 14,650 4,138 10,439 - -100.00%
81 - CONTRACT SERVICES
811027 - SERVICES CITY PRINT CONTRACT 9,062 6,019 5,800 5,800 0.00%
81 - CONTRACT SERVICES Total 9,062 6,019 5,800 5,800 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 189
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 25 - 474 474 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS - 310 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 108 - 375 375 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,644 2,456 3,125 3,125 0.00%
84 - SUPPLIES & MATERIALS Total 1,777 2,767 3,974 3,974 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - - 128 128 0.00%
85 - MAINTENANCE & REPAIR Total - - 128 128 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 3,277 925 3,750 3,750 0.00%
861003 - TRAINING 4,952 8,938 5,000 5,000 0.00%
86 - TRAVEL & TRAINING Total 8,228 9,863 8,750 8,750 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 580 425 - - 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 5,460 - 2,737 2,737 0.00%
871004 - PUBLICATIONS & DUES NOC 450 1,889 600 600 0.00%
871006 - UNIFORM EXPENSE - - 202 202 0.00%
871017 - SOFTWARE LICENSE RENEWAL - 344 1,500 1,500 0.00%
87 - GENERAL EXPENSES Total 6,490 2,658 5,039 5,039 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 1,500 1,823 1,932 2,816 45.75%
881003 - VEHICLE REPLACE ISF 6,024 5,458 3,825 3,088 -19.25%
881004 - IT ISF OPERATING CHARGE 69,933 80,683 47,052 48,660 3.42%
881005 - IT ISF REPLACEMENT CHARGE 10,709 10,709 5,567 5,503 -1.14%
881010 - WORKERS’ COMP ISF MISC 10,298 3,615 4,371 4,590 4.99%
881012 - GENERAL LIABILITY INSURANCE 21,146 20,057 16,463 20,605 25.16%
881013 - UNINSURED CLAIMS CHARGE 2,370 1,183 215 236 10.00%
881014 - ANNUAL OPEB CHARGE 31,286 22,574 24,485 2,228 -90.90%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 153,328 146,166 103,909 87,726 -15.57%
01030301 - BUDGET Total 944,246 985,937 951,956 931,432 -2.16%
City of Newport Beach • Adopted Budget FY 2025-26190
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01030302 - ACCOUNTING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 602,988 750,252 898,936 948,670 5.53%
711003 - SALARIES PART TIME 8,247 - - - 0.00%
70 - REGULAR SALARIES Total 611,234 750,252 898,936 948,670 5.53%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 113,668 131,074 180,672 180,768 0.05%
722001 - PENSION EE NORMAL COST MISC 47,559 62,109 74,132 80,499 8.59%
723002 - PENSION ER NORMAL COST MISC 55,035 76,018 90,303 89,597 -0.78%
724001 - PENSION EE CONTRIB MISC (75,235) (87,124) (103,617) (116,212)12.16%
725001 - PENSION UAL REQUIRED MISC 150,836 138,294 194,733 212,271 9.01%
725003 - PENSION UAL DISCRETIONARY MISC 78,474 89,257 52,752 40,443 -23.33%
727003 - CELL PHONE STIPEND - 485 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 13,800 7,992 7,450 9,512 27.68%
727012 - LIFE INSURANCE 641 780 840 840 0.00%
727013 - EMP ASSISTANCE PROGRAM 120 146 160 160 0.00%
727016 - MEDICARE FRINGES 9,715 11,607 13,079 13,770 5.28%
727019 - SURVIVOR BENEFIT 134 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,665 1,713 1,800 1,800 0.00%
728003 - COMPENSATED ABSENCES 23,157 24,762 31,463 33,203 5.53%
72 - BENEFITS Total 420,568 457,616 544,727 547,611 0.53%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 21,398 22,978 12,437 32,217 159.03%
74 - OTHER PAYS Total 21,398 22,978 12,437 32,217 159.03%
81 - CONTRACT SERVICES
811006 - SERVICES ACCOUNTING 65,810 35,558 42,000 42,000 0.00%
811007 - SERVICES AUDIT 61,420 60,470 55,000 56,284 2.33%
811008 - SERVICES PROFESSIONAL - - 1,000 1,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 2,021 2,198 2,000 2,000 0.00%
81 - CONTRACT SERVICES Total 129,252 98,226 100,000 101,284 1.28%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS 3,875 3,205 5,382 5,382 0.00%
84 - SUPPLIES & MATERIALS Total 3,875 3,205 5,382 5,382 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 191
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 19 3,750 3,750 0.00%
861003 - TRAINING 160 680 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 160 699 6,750 6,750 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,859 8,014 5,000 5,000 0.00%
871004 - PUBLICATIONS & DUES NOC 2,955 3,420 3,000 3,000 0.00%
871017 - SOFTWARE LICENSE RENEWAL 1,755 2,010 2,000 2,000 0.00%
87 - GENERAL EXPENSES Total 7,569 13,445 10,000 10,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 67,038 75,521 97,639 100,873 3.31%
881005 - IT ISF REPLACEMENT CHARGE 14,993 14,993 11,133 11,007 -1.13%
881010 - WORKERS’ COMP ISF MISC 4,121 5,931 8,489 9,096 7.14%
881012 - GENERAL LIABILITY INSURANCE 9,506 19,290 21,279 31,778 49.34%
881013 - UNINSURED CLAIMS CHARGE 1,186 1,269 323 418 29.37%
881014 - ANNUAL OPEB CHARGE 34,450 37,882 42,331 3,979 -90.60%
88 - INTERNAL SVC CHARGE Total 131,294 154,884 181,194 157,150 -13.27%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 800 1,010 800 800 0.00%
90 - CAPITAL EXPENDITURES Total 800 1,010 800 800 0.00%
01030302 - ACCOUNTING Total 1,326,149 1,502,315 1,760,226 1,809,863 2.82%
01030304 - PURCHASING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 417,786 479,063 550,451 574,024 4.28%
711003 - SALARIES PART TIME - - 60,520 - -100.00%
70 - REGULAR SALARIES Total 417,786 479,063 610,971 574,024 -6.05%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 540 - -100.00%
712006 - BILINGUAL PAY 1,385 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,385 1,810 2,340 1,800 -23.08%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 64,744 82,880 112,920 112,980 0.05%
722001 - PENSION EE NORMAL COST MISC 38,298 44,363 50,063 51,944 3.76%
City of Newport Beach • Adopted Budget FY 2025-26192
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
723002 - PENSION ER NORMAL COST MISC 34,260 44,593 50,723 51,301 1.14%
723004 - RETIREMENT PART TIME/TEMP - - 2,794 - -100.00%
724001 - PENSION EE CONTRIB MISC (51,515) (55,301) (63,509) (70,538)11.07%
725001 - PENSION UAL REQUIRED MISC 106,046 97,229 120,111 128,441 6.94%
725003 - PENSION UAL DISCRETIONARY MISC 55,171 62,752 32,537 24,471 -24.79%
727003 - CELL PHONE STIPEND 886 - 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION 3,782 4,314 3,786 3,890 2.75%
727012 - LIFE INSURANCE 455 505 525 525 0.00%
727013 - EMP ASSISTANCE PROGRAM 85 95 100 100 0.00%
727016 - MEDICARE FRINGES 6,230 6,862 8,008 8,349 4.27%
727019 - SURVIVOR BENEFIT 100 313 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,220 1,799 1,860 1,860 0.00%
728003 - COMPENSATED ABSENCES 16,280 17,897 19,266 20,091 4.28%
72 - BENEFITS Total 277,045 308,300 340,144 333,415 -1.98%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 10,651 4,928 9,000 9,000 0.00%
74 - OTHER PAYS Total 10,651 4,928 9,000 9,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 45,080 - - - 0.00%
81 - CONTRACT SERVICES Total 45,080 - - - 0.00%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 250 250 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 1,408 995 1,945 1,945 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 495 - 550 550 0.00%
841067 - COUNTER SALES WHSE STCK - 348 3,500 3,500 0.00%
84 - SUPPLIES & MATERIALS Total 1,903 1,343 6,245 6,245 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 3,000 3,000 0.00%
861003 - TRAINING 5,316 7,545 1,600 1,600 0.00%
86 - TRAVEL & TRAINING Total 5,316 7,545 4,600 4,600 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 270 280 1,380 1,380 0.00%
871004 - PUBLICATIONS & DUES NOC - - 400 400 0.00%
87 - GENERAL EXPENSES Total 270 280 1,780 1,780 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 193
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 45,930 51,989 58,657 60,667 3.43%
881005 - IT ISF REPLACEMENT CHARGE 10,709 10,709 6,958 6,879 -1.13%
881010 - WORKERS’ COMP ISF MISC - 4,271 5,417 5,707 5.36%
881012 - GENERAL LIABILITY INSURANCE - 14,845 16,402 21,004 28.06%
881013 - UNINSURED CLAIMS CHARGE - 977 249 276 10.94%
881014 - ANNUAL OPEB CHARGE 20,340 26,850 26,110 2,407 -90.78%
88 - INTERNAL SVC CHARGE Total 76,979 109,640 113,792 96,942 -14.81%
01030304 - PURCHASING Total 836,416 912,908 1,088,872 1,027,805 -5.61%
0103031 - REVENUE SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 985,378 957,315 1,230,174 1,264,349 2.78%
711003 - SALARIES PART TIME 117,186 147,184 243,962 204,095 -16.34%
70 - REGULAR SALARIES Total 1,102,563 1,104,499 1,474,136 1,468,444 -0.39%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 1,020 - -100.00%
712006 - BILINGUAL PAY 2,918 3,620 3,600 3,600 0.00%
71 - SPECIAL PAYS Total 2,918 3,620 4,620 3,600 -22.08%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 211,244 178,812 282,300 305,046 8.06%
721002 - CAFETERIA ALLOWANCE PT - - - 7,800 0.00%
722001 - PENSION EE NORMAL COST MISC 95,613 93,622 125,436 122,707 -2.18%
723002 - PENSION ER NORMAL COST MISC 92,166 106,704 144,251 141,231 -2.09%
723004 - RETIREMENT PART TIME/TEMP - - 6,402 - -100.00%
724001 - PENSION EE CONTRIB MISC (131,053) (123,554) (169,940) (180,325)6.11%
725001 - PENSION UAL REQUIRED MISC 282,285 258,815 268,430 282,906 5.39%
725003 - PENSION UAL DISCRETIONARY MISC 146,861 167,041 72,716 53,901 -25.87%
727003 - CELL PHONE STIPEND 963 259 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION 20,081 17,515 8,724 7,182 -17.68%
727012 - LIFE INSURANCE 1,252 1,133 1,365 1,628 19.23%
727013 - EMP ASSISTANCE PROGRAM 236 214 260 310 19.23%
727016 - MEDICARE FRINGES 16,779 16,496 21,427 21,345 -0.39%
727019 - SURVIVOR BENEFIT 402 814 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 7,357 3,217 4,320 2,520 -41.67%
728003 - COMPENSATED ABSENCES 37,939 40,514 43,056 44,252 2.78%
72 - BENEFITS Total 782,125 761,601 809,707 810,501 0.10%
City of Newport Beach • Adopted Budget FY 2025-26194
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,284 4,193 7,803 7,803 0.00%
74 - OTHER PAYS Total 1,284 4,193 7,803 7,803 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 1,310 1,460 2,500 2,500 0.00%
811007 - SERVICES AUDIT 34,969 - 16,000 16,000 0.00%
811008 - SERVICES PROFESSIONAL 276,072 330,714 257,307 262,307 1.94%
81 - CONTRACT SERVICES Total 312,351 332,174 275,807 280,807 1.81%
83 - UTILITIES
831001 - TELECOMM DATALINES 646 608 800 800 0.00%
83 - UTILITIES Total 646 608 800 800 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 387 369 515 515 0.00%
85 - MAINTENANCE & REPAIR Total 387 369 515 515 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 2,031 834 5,250 5,250 0.00%
861003 - TRAINING 1,267 605 5,250 5,250 0.00%
86 - TRAVEL & TRAINING Total 3,298 1,439 10,500 10,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - - 500 500 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 35,168 43,312 38,030 38,030 0.00%
871004 - PUBLICATIONS & DUES NOC 1,120 1,310 2,490 2,490 0.00%
871006 - UNIFORM EXPENSE - 100 140 140 0.00%
87 - GENERAL EXPENSES Total 36,288 44,722 41,160 41,160 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,000 4,862 5,151 1,683 -67.34%
881003 - VEHICLE REPLACE ISF 3,263 2,773 2,773 2,461 -11.26%
881004 - IT ISF OPERATING CHARGE 132,449 150,081 181,089 192,144 6.11%
881005 - IT ISF REPLACEMENT CHARGE 31,163 31,163 21,640 21,945 1.41%
881010 - WORKERS’ COMP ISF MISC 11,519 12,956 16,481 17,766 7.79%
881012 - GENERAL LIABILITY INSURANCE 23,309 38,187 43,100 52,727 22.34%
881013 - UNINSURED CLAIMS CHARGE 2,640 2,375 619 659 6.39%
881014 - ANNUAL OPEB CHARGE 54,724 60,780 58,351 5,303 -90.91%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 263,130 303,240 329,204 294,687 -10.48%
City of Newport Beach • Adopted Budget FY 2025-26 195
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - 2,457 3,100 3,100 0.00%
911004 - COMPUTER EQUIPMENT - 350 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES Total - 2,807 5,100 5,100 0.00%
0103031 - REVENUE SERVICES Total 2,504,990 2,559,273 2,959,351 2,923,917 -1.20%
0103032 - PARKING LOTS & METERS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 216,502 236,895 308,200 308,200 0.00%
811030 - PARKING METER CONTRACT 1,425,034 1,630,244 1,480,595 1,787,663 20.74%
81 - CONTRACT SERVICES Total 1,641,536 1,867,139 1,788,795 2,095,863 17.17%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 958 1,027 900 1,100 22.24%
831004 - UTILITIES ELECTRICITY 5,875 5,902 7,344 7,344 0.00%
83 - UTILITIES Total 6,832 6,929 8,244 8,444 2.43%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS 7,708 8,381 7,000 7,000 0.00%
84 - SUPPLIES & MATERIALS Total 7,708 8,381 7,000 7,000 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 20,500 15,194 - - 0.00%
881003 - VEHICLE REPLACE ISF 11,293 7,803 - - 0.00%
881006 - PARKING EQUIP CONTRIB 400,000 400,000 400,000 400,000 0.00%
881012 - GENERAL LIABILITY INSURANCE 10,717 10,394 6,884 7,842 13.92%
881015 - OTHER INSURANCE ISF RATES 935 935 - - 0.00%
88 - INTERNAL SVC CHARGE Total 443,446 434,327 406,884 407,842 0.24%
0103032 - PARKING LOTS & METERS Total 2,099,521 2,316,775 2,210,923 2,519,149 13.94%
Grand Total 9,107,470 9,511,969 10,476,613 10,646,871 1.63%
THIS PAGE IS LEFT INTENTIONALLY BLANK
196
City of Newport Beach • Adopted Budget FY 2025-26198
OVERVIEW
The Newport Beach Fire Department is an all risk agency providing our residents and
visitors with exemplary customer service 24 hours a day, 365 days a year. The City’s
topographical features and Mediterranean climate create a challenging and diversified environment
influenced by residential, commercial, mercantile, retail, and manufacturing businesses, as well
as wildland and ocean interface. In order to serve our community, the department has eight
strategically located fire stations, three lifeguard offices on the beach, and 38 lifeguard towers.
The Fire Department is divided into five divisions: Administration, Fire Operations, Emergency Medical
Services, Fire Prevention and Lifeguard Operations. Our full service department delivers advanced
life support provided by paramedic/firefighters, basic life support provided by EMT/firefighters and
EMT/lifeguards, fire and building inspections, fire suppression, ocean rescue, underwater search and
rescue, Community Emergency Response Team Program, and public education on our beaches and
in our schools.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Submission and successful award of grant funding from CAL FIRE for Buck Gully Hazardous Fuel Thinning and Reduction Project.
• Resurgence of CERT program, including replacement of CERT shed and overhaul of supplies and equipment.• Approval and purchase of four 2028 Pierce Fire Engines to be delivered in FY 2027-28.
• Transition to Red Cross certification process for EMR, EMT and related trainings.
• Purchase and implementation of new Records Management System software.
• Compilation of cardiac patient save data statistics; NBFD has an average 2-2.5x the national
average.
City of Newport Beach • Adopted Budget FY 2025-26 199
BUDGET HIGHLIGHTS
• Additional maintenance funding to supplement preventative maintenance efforts and increased repairs to aging facility components.
• Implementation of Buck Gully hazardous fuel reduction grant project.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Re-emphasize department values through revitalization of culture.• Continue the expansion of the CERT program, including Teen CERT and training for designated City employees.
• Commemorating 50 years of paramedic service in the City.
• Focusing on hiring/promotions for long term succession from recruitment to retirement.
• Fire Department Technology Committee coordination/partnership with Police Department on
Drone program.
Performance Measure Actual
FY 23 - 24
Estimated
FY 24 - 25
Projected
FY 25 - 26 Target
Fire Plan Check review turnaround
time (avg time for new construction)99.08%98.89%97%
90% of all initial
(1st Round) plan
check reviews
within 15 working
days or less
Number of medical transports by
non-NBFD ambulances (neighboring
agencies provide assistance when
all units are unavailable) 1
4 TBD Under 30 Under 30
Maintain Staffing & Reduce Overtime Within FY
Budget
Over
Budget 2
Within FY
Budget Within FY Budget
Drowning incidents are below the
USLA statistical average 3 Yes Yes Yes
Drowning
incidents do
not exceed
USLA statistical
average
Average Response Time - Medical
Calls (Dispatch to Arrival)
5.55 min
(CY2024)Under 6 min Under 6 min
Time below NFPA
1710 Standard (8
min) for Advance
Life Saving
response to
medical aid
1Totals based on preceding calendar year—MetroNet Data
2 Mutual Aid Responses in FY24-25 – including LA Fires Jan 2025
3 (US Lifeguarding Association stat is 1 in 18 million beach visits)
DEPARTMENT PERFORMANCE MEASURES
City of Newport Beach • Adopted Budget FY 2025-26200
921,511
422,000
388,115
295,506
285,879
283,250
240,925
240,000
225,810
203,268
OTHER AGENCY FEES
PP-GEMT-IGT
SPECIAL DEPT SUPPLIES NOC
AUTOMOTIVE FUEL/WASH
EQUIPMENT N.O.C.
DISPOSABLE MEDICAL SUPPLIES
SERVICES CONTRACT
AMBULANCE BILLING
SERVICES FUEL MODIFICATION
MAINT & REPAIR EQUIPMENT
Top Non-Personnel Budgeted Items - FY 26
70,328,470.80 , 21.9%
251,170,099.20 , 78.1%
% of General Fund Budget
Fire Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
FIRE DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01040005 - FIRE ADMINISTRATION 1,718,863 1,817,739 1,802,861 1,872,146 3.84%
01040401 - FIRE OPERATIONS 37,956,260 39,623,639 40,466,871 52,755,637 30.37%
01040402 - FIRE PREVENTION 1,441,509 1,527,277 1,832,934 1,754,299 -4.29%
01040403 - COMM ER RESPONSE TEAM (CERT) 183,503 168,705 251,738 246,386 -2.13%
01040404 - EMERGENCY MEDICAL SERVICES 11,406,228 13,450,554 12,680,774 3,852,631 -69.62%
01040405 - JUNIOR LIFEGUARDS 1,393,230 1,456,033 1,310,631 1,565,163 19.42%
01040406 - LIFEGUARD OPERATIONS 7,072,839 7,490,727 7,520,151 8,302,859 10.41%
Grand Total 61,172,432 65,534,675 65,865,961 70,349,121 6.81%
City of Newport Beach • Adopted Budget FY 2025-26 201
FIRE PERSONNEL
FY 24 FY 25 FY 26
Full-Time 151.80151.80 154.80
Part-Time (FTE)40.96 40.96 38.71
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT TO THE FIRE CHIEF 1.00 1.00 105,361 - 33,921 139,282
ADMINISTRATIVE MANAGER 1.00 1.00 149,954 - 40,177 190,131
ADMINISTRATIVE SERVICES DIVISION CHIEF 0.00 1.00 221,708 31,395 49,444 302,547
ASSISTANT CHIEF, LIFEGUARD OPERATIONS 1.00 1.00 200,098 9,498 41,044 250,640
DEPARTMENT ASSISTANT 2.00 2.00 163,210 - 64,329 227,540
DEPUTY FIRE MARSHAL 2.00 2.00 279,162 15,890 80,899 375,951
EMS DIVISION CHIEF 1.00 1.00 191,585 960 44,954 237,500
FIRE BATTALION CHIEF 3.00 3.00 597,572 73,288 140,913 811,774
FIRE BATTALION CHIEF, TRAINING 1.00 0.00 - - - -
FIRE CAPTAIN 112 HOURS 29.00 29.00 4,569,016 700,694 1,947,853 7,217,562
FIRE CHIEF 1.00 1.00 298,498 960 63,195 362,653
FIRE CHIEF, ASSISTANT 1.00 1.00 259,316 12,606 48,426 320,347
FIRE ENGINEER 112 HOUR 30.00 30.00 4,021,281 609,768 1,831,196 6,462,246
FIRE INSPECTOR, SENIOR 3.00 3.00 381,622 33,881 119,294 534,797
FIRE MARSHAL 0.80 0.80 134,359 - 33,402 167,761
FIRE SERVICES COORDINATOR 2.00 2.00 183,811 7,368 69,543 260,722
FIRE STAFF CAPTAIN, EMS/TRAINING 2.00 2.00 339,196 78,468 145,835 563,499
FIREFIGHTER 112 HOURS 6.00 6.00 619,281 102,864 313,763 1,035,908
FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE
1-1-2016)29.00 29.00 4,168,550 541,319 1,819,692 6,529,561
FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)22.00 22.00 2,469,113 124,818 1,142,729 3,736,660
FISCAL CLERK, SENIOR 1.00 0.00 - - - -
FISCAL SPECIALIST 0.00 1.00 93,810 - 36,211 130,021
LIFEGUARD BATTALION CHIEF 2.00 2.00 303,081 15,743 75,445 394,269
LIFEGUARD CAPTAIN 8.00 8.00 881,727 61,188 261,984 1,204,899
LIFEGUARD CAPTAIN, TRAINING 1.00 1.00 136,443 10,351 36,417 183,211
LIFEGUARD OFFICER - F/T 0.00 3.00 229,143 1,920 126,833 357,896
MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 89,757 1,800 33,412 124,969
RECREATION COORDINATOR 1.00 1.00 86,482 - 31,914 118,397
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
LIFEGUARD CADET 0.87 0.87 23,534 - 1,349 24,883
LIFEGUARD I 13.74 13.74 927,908 - 82,096 1,010,005
LIFEGUARD I JUNIOR GUARD 3.31 3.31 162,775 - 8,589 171,364
City of Newport Beach • Adopted Budget FY 2025-26202
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
LIFEGUARD II 11.50 11.50 943,967 - 94,342 1,038,310
LIFEGUARD II JUNIOR GUARD 3.94 3.94 235,495 - 12,371 247,866
LIFEGUARD III 1.94 1.94 159,243 - 20,478 179,721
LIFEGUARD III JUNIOR GUARD 1.03 1.03 61,563 - 3,326 64,890
LIFEGUARD OFFICER - P/T 2.25 0.00 - - - -
LIFEGUARD TRAINEE 1.38 1.38 35,134 - 1,952 37,086
SUPPORT SERVICES AIDE 1.00 1.00 75,288 - 9,156 84,444
23,798,044 2,434,780 8,866,487 35,099,311
City of Newport Beach • Adopted Budget FY 2025-26 203
FIRE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 48,240,713 52,184,603 52,556,463 56,426,596 7.36%
70 - REGULAR SALARIES 18,676,723 20,852,781 22,379,139 23,748,588 6.12%
71 - SPECIAL PAYS 1,491,107 1,615,773 1,685,030 2,663,477 58.07%
72 - BENEFITS 21,092,178 22,237,413 21,246,213 21,889,642 3.03%
74 - OTHER PAYS 6,980,705 7,478,636 7,246,081 8,124,889 12.13%
MAINTENANCE & OPERATIONS 4,733,642 5,397,048 4,608,819 5,177,217 11.88%
81 - CONTRACT SERVICES 1,780,392 1,789,853 1,846,556 2,081,768 12.74%
82 - GRANT OPERATING 659,899 903,755 422,000 422,000 0.00%
83 - UTILITIES 301,778 313,420 296,164 343,079 15.84%
84 - SUPPLIES & MATERIALS 758,524 796,143 701,721 890,721 26.93%
85 - MAINTENANCE & REPAIR 770,404 931,315 848,521 903,362 6.46%
86 - TRAVEL & TRAINING 153,091 170,567 169,009 164,009 -2.96%
87 - GENERAL EXPENSES 309,554 491,996 324,847 372,277 14.60%
INTERNAL SERVICE CHARGE 7,794,615 7,693,162 8,326,800 8,371,429 0.54%
88 - INTERNAL SVC CHARGE 7,794,615 7,693,162 8,326,800 8,371,429 0.54%
CAPITAL EXPENDITURES 403,462 259,862 373,879 373,879 0.00%
90 - CAPITAL EXPENDITURES 403,462 259,862 373,879 373,879 0.00%
Grand Total 61,172,432 65,534,675 65,865,961 70,349,121 6.81%
48.2 M
4.7 M
7.8 M
.4 M
52.2 M
5.4 M 7.7 M
.3 M
52.6 M
4.6 M
8.3 M
.4 M
56.4 M
5.2 M
8.4 M
.4 M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26204
FIRE SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01040005 - FIRE ADMINISTRATION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 453,699 511,004 545,361 568,769 4.29%
711002 - SALARIES SAFETY 249,938 267,664 269,107 298,498 10.92%
711003 - SALARIES PART TIME 60,555 46,438 56,697 75,288 32.79%
70 - REGULAR SALARIES Total 764,192 825,105 871,165 942,556 8.19%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 2,600 2,573 2,522 2,865 13.60%
71 - SPECIAL PAYS Total 4,404 4,383 4,322 4,665 7.94%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 130,354 138,053 149,184 149,470 0.19%
722001 - PENSION EE NORMAL COST MISC 40,576 46,496 52,876 54,228 2.56%
722002 - PENSION EE NORMAL COST SAFETY 23,432 24,091 27,889 30,775 10.35%
723002 - PENSION ER NORMAL COST MISC 41,967 53,085 57,788 60,256 4.27%
723003 - PENSION ER NORMAL COST SAFETY 49,217 60,320 62,050 61,580 -0.76%
723004 - RETIREMENT PART TIME/TEMP 801 73 2,547 1,412 -44.58%
724001 - PENSION EE CONTRIB MISC (57,424) (61,920) (70,992) (75,358)6.15%
724002 - PENSION EE CONTRIB SAFETY (32,053) (32,303) (38,146) (40,297)5.64%
725001 - PENSION UAL REQUIRED MISC 124,667 114,302 119,000 126,902 6.64%
725002 - PENSION UAL REQUIRED SAFETY 136,675 127,146 138,047 163,454 18.40%
725003 - PENSION UAL DISCRETIONARY MISC 64,859 73,771 32,236 24,178 -25.00%
725004 - PENSION UAL DISCRETIONARY SFTY 67,537 77,886 37,396 31,142 -16.72%
727003 - CELL PHONE STIPEND 1,746 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 8,678 4,951 4,366 5,460 25.06%
727012 - LIFE INSURANCE 656 673 735 788 7.14%
727013 - EMP ASSISTANCE PROGRAM 124 127 140 150 7.14%
727016 - MEDICARE FRINGES 11,723 12,100 12,904 13,849 7.33%
727017 - PARS DC 401A 4,999 5,353 5,651 5,979 5.81%
727019 - SURVIVOR BENEFIT 201 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,700 577 720 7,846 989.74%
728003 - COMPENSATED ABSENCES 26,050 26,899 28,977 30,409 4.94%
72 - BENEFITS Total 646,485 673,146 624,330 653,182 4.62%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,418 4,513 100 3,025 2925.10%
City of Newport Beach • Adopted Budget FY 2025-26 205
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
713003 - OVERTIME PLANNED - 1,573 5,952 5,952 0.00%
74 - OTHER PAYS Total 1,418 6,085 6,052 8,977 48.33%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 35,176 20,000 17,500 17,500 0.00%
811027 - SERVICES CITY PRINT CONTRACT 2,095 1,940 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 37,271 21,940 20,500 20,500 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,008 2,733 2,000 2,478 23.88%
831002 - UTILITIES TELEPHONE 407 207 1,048 1,048 0.00%
83 - UTILITIES Total 2,415 2,941 3,048 3,526 15.67%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 22,576 11,225 17,000 17,000 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS 212 - 250 250 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,508 6,906 4,500 4,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 48 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 27,344 18,131 21,750 21,750 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 14,381 16,044 17,342 17,342 0.00%
851010 - MAINT & REPAIR EQUIPMENT - - 330 330 0.00%
851013 - PRINTER MAINT/SUPPLIES 588 3,921 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 14,969 19,965 22,672 22,672 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 4,197 9,252 8,050 8,050 0.00%
861003 - TRAINING 6,222 2,996 3,000 3,000 0.00%
861006 - TRAINING CERT - 451 - - 0.00%
86 - TRAVEL & TRAINING Total 10,419 12,698 11,050 11,050 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 9 3,706 - - 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,128 3,120 3,000 3,000 0.00%
871004 - PUBLICATIONS & DUES NOC 4,002 5,848 3,150 3,150 0.00%
871006 - UNIFORM EXPENSE 5,945 1,821 2,700 2,700 0.00%
871017 - SOFTWARE LICENSE RENEWAL - 170 1,225 1,225 0.00%
87 - GENERAL EXPENSES Total 12,085 14,664 10,075 10,075 0.00%
City of Newport Beach • Adopted Budget FY 2025-26206
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 15,000 25,526 19,318 10,148 -47.47%
881003 - VEHICLE REPLACE ISF 14,663 22,499 15,110 17,812 17.88%
881004 - IT ISF OPERATING CHARGE 54,123 58,206 49,258 47,478 -3.61%
881005 - IT ISF REPLACEMENT CHARGE 16,803 16,803 11,572 10,790 -6.75%
881010 - WORKERS’ COMP ISF MISC 22,154 25,428 20,336 22,186 9.10%
881011 - WORKERS’ COMP ISF SAFETY 5,031 5,561 22,964 25,053 9.10%
881012 - GENERAL LIABILITY INSURANCE 27,421 25,087 30,707 36,096 17.55%
881014 - ANNUAL OPEB CHARGE 42,477 39,382 38,633 3,630 -90.60%
881015 - OTHER INSURANCE ISF RATES 190 190 - - 0.00%
88 - INTERNAL SVC CHARGE Total 197,861 218,681 207,896 173,194 -16.69%
01040005 - FIRE ADMINISTRATION Total 1,718,863 1,817,739 1,802,861 1,872,146 3.84%
01040401 - FIRE OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 105,997 123,578 82,647 - -100.00%
711002 - SALARIES SAFETY 10,431,541 11,154,831 12,696,155 16,957,237 33.56%
70 - REGULAR SALARIES Total 10,537,538 11,278,409 12,778,802 16,957,237 32.70%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 39,826 43,248 43,340 52,906 22.07%
712002 - TILLER PAY 21,309 23,961 102,048 195,152 91.24%
712004 - CERTIFICATION PAY 5,551 7,086 7,088 8,608 21.44%
712006 - BILINGUAL PAY 23,810 26,179 23,538 32,400 37.65%
712007 - LONGEVITY PAY SAFETY 104,684 120,766 124,446 547,562 340.00%
712009 - SCHOLASTIC ACHIEVEMENT 461,691 486,262 490,304 613,122 25.05%
712012 - HOLIDAY PAY SAFETY 214,309 215,082 225,101 500,238 122.23%
712015 - LONGEVITY PAY MISC - (4,570) - - 0.00%
712019 - SAFETY CERTIFICATION PAY 228,216 247,063 241,950 290,360 20.01%
71 - SPECIAL PAYS Total 1,099,396 1,165,078 1,257,817 2,240,349 78.11%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 1,951,197 1,943,619 2,344,980 3,089,525 31.75%
722001 - PENSION EE NORMAL COST MISC - - 5,375 - -100.00%
722002 - PENSION EE NORMAL COST SAFETY 1,130,528 1,176,736 1,365,078 1,918,170 40.52%
723002 - PENSION ER NORMAL COST MISC - - 8,091 - -100.00%
723003 - PENSION ER NORMAL COST SAFETY 2,298,158 2,780,654 2,981,880 3,847,397 29.03%
724001 - PENSION EE CONTRIB MISC - - (10,744) - -100.00%
724002 - PENSION EE CONTRIB SAFETY (1,572,686)(1,675,694) (1,880,954) (2,515,083)33.71%
725001 - PENSION UAL REQUIRED MISC - - 18,034 - -100.00%
725002 - PENSION UAL REQUIRED SAFETY 6,302,696 5,863,257 6,512,902 9,033,354 38.70%
City of Newport Beach • Adopted Budget FY 2025-26 207
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
725003 - PENSION UAL DISCRETIONARY MISC - - 4,885 - -100.00%
725004 - PENSION UAL DISCRETIONARY SFTY 3,114,433 3,591,664 1,764,302 1,721,088 -2.45%
727003 - CELL PHONE STIPEND 5,371 4,458 3,840 5,760 50.00%
727004 - RHS $2.50 CONTRIBUTION 140,709 132,618 130,622 147,516 12.93%
727012 - LIFE INSURANCE 9,075 8,973 10,500 12,810 22.00%
727013 - EMP ASSISTANCE PROGRAM 1,701 1,682 2,000 2,440 22.00%
727016 - MEDICARE FRINGES 240,696 250,753 202,388 280,654 38.67%
727017 - PARS DC 401A 32,989 35,756 27,373 42,366 54.77%
727019 - SURVIVOR BENEFIT 2,711 5,012 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 14,781 6,203 6,762 6,762 0.00%
728003 - COMPENSATED ABSENCES 396,036 412,506 444,365 593,395 33.54%
72 - BENEFITS Total 14,068,393 14,538,197 13,941,681 18,186,155 30.44%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 1,932 97,695 12,695 -87.01%
713002 - OVERTIME SAFTY & 1/2 TIME 64,264 27,365 600,000 790,254 31.71%
713003 - OVERTIME PLANNED 24,649 24,275 40,000 59,020 47.55%
713004 - OVERTIME VACATION RELIEF 2,312,325 2,355,289 2,335,688 3,141,974 34.52%
713005 - OVERTIME UNCONTROLLED 2,387,506 2,636,483 2,190,985 3,052,840 39.34%
713006 - FIRE FLSA OT 226,267 245,308 276,556 342,854 23.97%
713010 - OT STRIKE TEAMS & MUTUAL AID 129,572 51,554 - - 0.00%
74 - OTHER PAYS Total 5,144,583 5,342,205 5,540,924 7,399,637 33.55%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 25,099 17,946 23,175 11,000 -52.54%
811016 - SERVICES PHYSICALS 56,318 39,979 92,458 183,458 98.42%
811017 - SERVICES CONTRACT ---20,650 0.00%
841060 - OTHER AGENCY FEES 907,160 955,137 902,111 921,511 2.15%
81 - CONTRACT SERVICES Total 988,577 1,013,062 1,017,744 1,136,619 11,68%
83 - UTILITIES
831001 - TELECOMM DATALINES 27,504 33,761 27,000 64,541 139.04%
831002 - UTILITIES TELEPHONE 11,265 8,216 21,300 10,000 -53.05%
831003 - UTILITIES NATURAL GAS 25,466 14,310 18,678 18,678 0.00%
831004 - UTILITIES ELECTRICITY 145,885 160,053 135,697 170,626 25.74%
831005 - UTILITIES WATER 35,557 36,756 40,000 40,000 0.00%
83 - UTILITIES Total 245,677 253,096 242,675 303,845 25.21%
84 - SUPPLIES & MATERIALS
841003 - FIRE EXPLORER PROGRAM 2,350 8,145 4,000 8,000 100.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 1,000 1,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26208
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
841015 - SPECIAL DEPT SUPPLIES NOC 17,819 12,486 10,733 10,733 0.00%
841044 - TOOLS INSTRUMENTS ETC 52,870 20,322 20,000 20,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 18,783 22,163 19,500 19,500 0.00%
841062 - STATION OPERATIONS 9,582 41,352 26,611 26,611 0.00%
841074 - FIRE INVESTIGATIONS 5,469 5,080 5,000 10,000 100.00%
84 - SUPPLIES & MATERIALS Total 106,873 109,547 86,844 95,844 10.36%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 34,050 36,848 21,100 21,100 0.00%
851007 - AUTOMOTIVE FUEL/WASH 117,154 96,857 129,562 129,562 0.00%
851010 - MAINT & REPAIR EQUIPMENT 100,144 82,273 96,486 96,486 0.00%
851016 - MAINT & REPAIR BUILDING 9,637 48,736 12,287 12,287 0.00%
851017 - FIRE STATION 1 MAINT/REPAIR 10,109 17,261 15,424 17,224 11.67%
851018 - FIRE STATION 2 MAINT/REPAIR 31,660 70,114 25,224 40,024 58.68%
851019 - FIRE STATION 3 MAINT/REPAIR 43,386 97,609 50,424 55,824 10.71%
851020 - FIRE STATION 4 MAINT/REPAIR 13,665 19,601 23,224 26,024 12.06%
851021 - FIRE STATION 5 MAINT/REPAIR 24,064 12,691 17,424 22,324 28.12%
851022 - FIRE STATION 6 MAINT/REPAIR 15,537 44,251 18,224 20,424 12.07%
851023 - FIRE STATION 7 MAINT/REPAIR 35,568 40,498 25,224 29,574 17.25%
851024 - FIRE STATION 8 MAINT/REPAIR 34,355 36,801 25,224 25,224 0.00%
851037 - MAINT & REPAIR NOC 5,628 4,232 4,320 4,320 0.00%
851066 - SEWER USE FEE/PROP TAX 16,656 20,332 18,700 21,835 16.77%
851072 - SEWER FEES: FIXED + USE 2,147 2,467 2,400 2,985 24.37%
851075 - FIRE TRAINING TOWER (FS #7) - 5,136 20,000 20,000 0.00%
85 - MAINTENANCE & REPAIR Total 493,760 635,708 505,243 545,214 7.91%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 7,836 14,831 5,500 5,500 0.00%
861002 - TRAINING/EDUCATION 73,832 89,935 75,000 75,000 0.00%
861003 - TRAINING 29,144 15,840 30,487 30,487 0.00%
86 - TRAVEL & TRAINING Total 110,812 120,607 110,987 110,987 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 7,411 6,808 8,500 17,279 103.28%
871004 - PUBLICATIONS & DUES NOC 4,191 6,222 4,040 8,917 120.72%
871005 - ALARM MONITORING 420 1,815 1,620 1,620 0.00%
871006 - UNIFORM EXPENSE 89,893 90,319 66,504 131,149 97.20%
871007 - UNIFORMS/PROTECTIVE GEAR 98,660 254,688 138,558 138,558 0.00%
871044 - HONOR GUARD PROGRAM - 12,364 - - 0.00%
87 - GENERAL EXPENSES Total 200,575 372,216 219,222 297,523 35.72%
City of Newport Beach • Adopted Budget FY 2025-26 209
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 377,125 520,395 351,742 837,259 138.03%
881002 - NON CAPITAL EQUIPMENT 167,561 167,561 173,425 191,782 10.58%
881003 - VEHICLE REPLACE ISF 1,380,407 1,181,069 983,213 1,092,274 11.09%
881004 - IT ISF OPERATING CHARGE 507,178 552,082 537,756 674,223 25.38%
881005 - IT ISF REPLACEMENT CHARGE 184,832 184,832 145,037 175,524 21.02%
881010 - WORKERS’ COMP ISF MISC 437,375 457,119 - - 0.00%
881011 - WORKERS’ COMP ISF SAFETY 467,858 519,966 1,313,284 1,673,024 27.39%
881012 - GENERAL LIABILITY INSURANCE 575,808 476,418 531,894 646,515 21.55%
881014 - ANNUAL OPEB CHARGE 593,124 597,738 606,138 69,184 -88.59%
881015 - OTHER INSURANCE ISF RATES 12,522 12,522 - - 0.00%
88 - INTERNAL SVC CHARGE Total 4,703,789 4,669,702 4,642,490 5,359,785 15.45%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 37,713 5,640 25,000 25,000 0.00%
911016 - ROLLING EQUIPMENT 50,000 - - - 0.00%
911024 - EQUIPMENT N.O.C. 168,573 120,173 97,441 97,441 0.00%
90 - CAPITAL EXPENDITURES Total 256,286 125,812 122,441 122,441 0.00%
01040401 - FIRE OPERATIONS Total 37,956,260 39,623,639 40,466,871 52,734,987 30.32%
01040402 - FIRE PREVENTION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 543,131 683,651 754,990 782,952 3.70%
711003 - SALARIES PART TIME 60,401 - 71,393 - -100.00%
70 - REGULAR SALARIES Total 603,532 683,651 826,383 782,952 -5.26%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 3,601 4,237 3,831 11,683 204.98%
712007 - LONGEVITY PAY SAFETY 4,201 5,676 4,469 6,773 51.53%
712009 - SCHOLASTIC ACHIEVEMENT 13,180 15,148 15,991 17,130 7.12%
712019 - SAFETY CERTIFICATION PAY 9,086 6,998 7,154 2,944 -58.85%
71 - SPECIAL PAYS Total 30,068 32,058 31,445 38,530 22.53%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 93,953 117,268 142,927 146,200 2.29%
721002 - CAFETERIA ALLOWANCE PT 3,600 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 50,025 57,471 64,222 66,947 4.24%
723002 - PENSION ER NORMAL COST MISC 56,428 71,774 79,303 80,494 1.50%
723004 - RETIREMENT PART TIME/TEMP - - 2,363 - -100.00%
724001 - PENSION EE CONTRIB MISC (82,828) (92,649) (100,278) (105,793)5.50%
City of Newport Beach • Adopted Budget FY 2025-26210
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
725001 - PENSION UAL REQUIRED MISC 116,293 106,624 164,743 172,396 4.65%
725003 - PENSION UAL DISCRETIONARY MISC 60,502 68,816 44,628 32,846 -26.40%
727003 - CELL PHONE STIPEND 4,592 3,862 3,840 3,840 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,452 9,317 4,020 5,066 26.03%
727012 - LIFE INSURANCE 472 581 630 609 -3.33%
727013 - EMP ASSISTANCE PROGRAM 89 109 120 116 -3.33%
727016 - MEDICARE FRINGES 9,273 10,084 11,459 12,737 11.15%
727017 - PARS DC 401A - - - 73 0.00%
727019 - SURVIVOR BENEFIT 167 376 - - 0.00%
728003 - COMPENSATED ABSENCES 15,648 25,422 26,425 27,819 5.28%
72 - BENEFITS Total 332,666 379,054 444,400 443,351 -0.24%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 6,981 4,815 - - 0.00%
713003 - OVERTIME PLANNED 2,451 4,971 2,500 2,500 0.00%
74 - OTHER PAYS Total 9,433 9,786 2,500 2,500 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 6,170 15,660 23,000 23,000 0.00%
811009 - SERVICES FUEL MODIFICATION 217,199 229,744 225,810 225,810 0.00%
811017 - SERVICES CONTRACT 78,918 10,354 70,000 70,000 0.00%
81 - CONTRACT SERVICES Total 302,287 255,758 318,810 318,810 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 1,655 456 2,319 2,319 0.00%
83 - UTILITIES Total 1,655 456 2,319 2,319 0.00%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS 509 - 640 640 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,434 501 8,443 8,443 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,442 3,588 3,600 3,600 0.00%
84 - SUPPLIES & MATERIALS Total 6,385 4,089 12,683 12,683 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 3,917 3,403 5,101 5,101 0.00%
85 - MAINTENANCE & REPAIR Total 3,917 3,403 5,101 5,101 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 22 5,614 2,400 2,400 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 211
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
861003 - TRAINING 2,579 1,241 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 2,600 6,855 5,400 5,400 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 2,739 1,305 3,800 3,800 0.00%
871006 - UNIFORM EXPENSE 5,111 7,837 4,000 6,868 71.70%
871007 - UNIFORMS/PROTECTIVE GEAR 115 - 500 500 0.00%
87 - GENERAL EXPENSES Total 7,964 9,142 8,300 11,168 34.56%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 16,000 20,056 21,249 7,894 -62.85%
881003 - VEHICLE REPLACE ISF 10,537 13,769 13,769 12,310 -10.60%
881004 - IT ISF OPERATING CHARGE 26,366 28,647 33,774 32,655 -3.31%
881005 - IT ISF REPLACEMENT CHARGE 9,390 9,390 8,949 8,345 -6.75%
881010 - WORKERS’ COMP ISF MISC 20,511 16,729 16,161 34,379 112.73%
881011 - WORKERS’ COMP ISF SAFETY 4,025 - 18,979 - -100.00%
881012 - GENERAL LIABILITY INSURANCE 29,039 19,656 26,900 32,671 21.45%
881014 - ANNUAL OPEB CHARGE 23,280 32,924 35,812 3,231 -90.98%
881015 - OTHER INSURANCE ISF RATES 1,855 1,855 - - 0.00%
88 - INTERNAL SVC CHARGE Total 141,001 143,025 175,593 131,485 -25.12%
01040402 - FIRE PREVENTION Total 1,441,509 1,527,277 1,832,934 1,754,299 -4.29%
01040403 - COMM ER RESPONSE TEAM (CERT)
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 61,350 51,539 81,341 90,369 11.10%
70 - REGULAR SALARIES Total 61,350 51,539 81,341 90,369 11.10%
71 - SPECIAL PAYS
712009 - SCHOLASTIC ACHIEVEMENT 1,743 2,919 3,964 4,503 13.60%
712019 - SAFETY CERTIFICATION PAY - - 3,542 - -100.00%
71 - SPECIAL PAYS Total 1,743 2,919 7,506 4,503 -40.01%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 6,485 15,150 24,972 25,192 0.88%
722001 - PENSION EE NORMAL COST MISC 4,369 4,039 6,586 7,319 11.13%
722002 - PENSION EE NORMAL COST SAFETY 277 - - - 0.00%
723002 - PENSION ER NORMAL COST MISC 6,063 5,789 8,983 9,711 8.11%
724001 - PENSION EE CONTRIB MISC (8,396) (7,000) (11,090) (12,334)11.22%
724002 - PENSION EE CONTRIB SAFETY (327) - - - 0.00%
725001 - PENSION UAL REQUIRED MISC 16,293 14,939 17,749 19,857 11.87%
City of Newport Beach • Adopted Budget FY 2025-26212
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
725003 - PENSION UAL DISCRETIONARY MISC 8,477 9,642 4,808 3,783 -21.32%
727003 - CELL PHONE STIPEND - - 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION - - 1,740 - -100.00%
727012 - LIFE INSURANCE 84 79 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 16 15 20 20 0.00%
727016 - MEDICARE FRINGES 928 926 1,237 1,476 19.32%
727017 - PARS DC 401A - - - 9 0.00%
727019 - SURVIVOR BENEFIT 33 - - - 0.00%
728003 - COMPENSATED ABSENCES 2,501 2,554 2,847 3,217 13.00%
72 - BENEFITS Total 36,804 46,130 58,916 58,355 -0.95%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 4,406 10,477 14,520 14,520 0.00%
713003 - OVERTIME PLANNED - - 4,501 4,501 0.00%
74 - OTHER PAYS Total 4,406 10,477 19,021 19,021 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 6,445 5,159 5,000 5,000 0.00%
81 - CONTRACT SERVICES Total 6,445 5,159 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 8,184 - - - 0.00%
841016 - CERT PROGRAM SUPPLIES 9,402 3,171 15,000 15,000 0.00%
84 - SUPPLIES & MATERIALS Total 17,586 3,171 15,000 15,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 2,785 1,642 1,054 1,500 42.31%
851010 - MAINT & REPAIR EQUIPMENT 3,081 338 6,000 6,000 0.00%
85 - MAINTENANCE & REPAIR Total 5,867 1,980 7,054 7,500 6.32%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,053 1,954 1,000 1,000 0.00%
861006 - TRAINING CERT 5,690 5,260 5,000 5,000 0.00%
86 - TRAVEL & TRAINING Total 6,743 7,213 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 9,713 6,502 8,000 8,000 0.00%
871004 - PUBLICATIONS & DUES NOC - 75 100 100 0.00%
871006 - UNIFORM EXPENSE 322 - 800 800 0.00%
87 - GENERAL EXPENSES Total 10,035 6,577 8,900 8,900 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 213
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 10,000 12,155 12,878 3,840 -70.18%
881003 - VEHICLE REPLACE ISF 7,111 7,444 7,444 7,198 -3.29%
881004 - IT ISF OPERATING CHARGE - - 6,346 6,153 -3.04%
881005 - IT ISF REPLACEMENT CHARGE - - 1,543 1,439 -6.76%
881010 - WORKERS’ COMP ISF MISC 2,506 2,980 4,093 4,668 14.07%
881012 - GENERAL LIABILITY INSURANCE 7,259 6,201 6,838 8,068 17.99%
881014 - ANNUAL OPEB CHARGE 4,722 3,831 3,858 372 -90.35%
881015 - OTHER INSURANCE ISF RATES 927 927 - - 0.00%
88 - INTERNAL SVC CHARGE Total 32,525 33,537 43,000 31,739 -26.19%
01040403 - COMM ER RESPONSE TEAM (CERT) Total 183,503 168,705 251,738 246,386 -2.13%
01040404 - EMERGENCY MEDICAL SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 289,890 252,199 228,103 231,643 1.55%
711002 - SALARIES SAFETY 2,923,063 3,861,437 3,676,812 308,342 -91.61%
70 - REGULAR SALARIES Total 3,212,953 4,113,637 3,904,914 539,985 -86.17%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 13,997 15,989 23,506 9,875 -57.99%
712002 - TILLER PAY 1,201 447 - - 0.00%
712004 - CERTIFICATION PAY - - - 2,700 0.00%
712006 - BILINGUAL PAY 5,904 5,430 5,469 - -100.00%
712007 - LONGEVITY PAY SAFETY 30,440 36,807 32,862 127,337 287.49%
712009 - SCHOLASTIC ACHIEVEMENT 115,636 134,786 107,122 9,835 -90.82%
712012 - HOLIDAY PAY SAFETY 46,588 71,990 59,972 67,198 12.05%
712019 - SAFETY CERTIFICATION PAY 53,435 52,167 44,784 4,749 -89.40%
71 - SPECIAL PAYS Total 267,202 317,616 273,715 221,694 -19.01%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 505,486 601,954 758,064 94,803 -87.49%
722001 - PENSION EE NORMAL COST MISC 16,135 15,899 17,610 17,837 1.29%
722002 - PENSION EE NORMAL COST SAFETY 328,515 434,821 387,061 35,485 -90.83%
723002 - PENSION ER NORMAL COST MISC 19,000 22,012 24,019 23,697 -1.34%
723003 - PENSION ER NORMAL COST SAFETY 634,421 922,850 845,627 73,888 -91.26%
724001 - PENSION EE CONTRIB MISC (27,765) (25,889) (26,232) (28,376)8.18%
724002 - PENSION EE CONTRIB SAFETY (466,193) (597,419) (532,657) (47,535)-91.08%
725001 - PENSION UAL REQUIRED MISC 44,753 41,032 49,773 51,832 4.14%
725002 - PENSION UAL REQUIRED SAFETY 1,611,748 1,499,373 1,886,139 89,736 -95.24%
725003 - PENSION UAL DISCRETIONARY MISC 23,283 26,482 13,483 9,875 -26.76%
City of Newport Beach • Adopted Budget FY 2025-26214
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
725004 - PENSION UAL DISCRETIONARY SFTY 796,434 918,473 510,943 17,097 -96.65%
727003 - CELL PHONE STIPEND 963 1,155 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 39,428 38,983 39,790 3,734 -90.62%
727012 - LIFE INSURANCE 2,651 3,462 3,885 263 -93.24%
727013 - EMP ASSISTANCE PROGRAM 497 649 740 50 -93.24%
727016 - MEDICARE FRINGES 70,250 86,126 60,604 11,750 -80.61%
727017 - PARS DC 401A 3,047 12,544 1,883 18,928 905.18%
727019 - SURVIVOR BENEFIT 837 2,318 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 340 73 - - 0.00%
728003 - COMPENSATED ABSENCES 108,019 137,118 136,672 18,866 -86.20%
72 - BENEFITS Total 3,711,846 4,142,016 4,178,365 392,888 -90.60%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 143 - - - 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 11,657 1,411 170,000 11,843 -93.03%
713003 - OVERTIME PLANNED 10,168 11,718 30,000 480 -98.40%
713004 - OVERTIME VACATION RELIEF 576,621 621,696 365,000 101,010 -72.33%
713005 - OVERTIME UNCONTROLLED 668,695 938,945 650,000 16,801 -97.42%
713006 - FIRE FLSA OT 59,189 74,070 66,744 1,671 -97.50%
713010 - OT STRIKE TEAMS & MUTUAL AID 40,291 20,683 - - 0.00%
74 - OTHER PAYS Total 1,366,764 1,668,523 1,281,744 131,805 -89.72%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 29,179 36,297 27,300 27,300 0.00%
811017 - SERVICES CONTRACT 54,694 60,267 165,000 165,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 95 171 229 229 0.00%
891038 - AMBULANCE BILLING 218,227 236,331 155,000 240,000 54.84%
81 - CONTRACT SERVICES Total 302,196 333,066 347,529 432,529 24.46%
82 - GRANT OPERATING
821008 - MEDI-CAL IGT 310,177 447,001 - - 0.00%
821009 - GEMT QAF 215,245 - - - 0.00%
821010 - PP-GEMT-IGT 134,477 456,754 422,000 422,000 0.00%
82 - GRANT OPERATING Total 659,899 903,755 422,000 422,000 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 24,987 27,834 17,756 - -100.00%
83 - UTILITIES Total 24,987 27,834 17,756 - -100.00%
84 - SUPPLIES & MATERIALS
841008 - SUPPLIES COMP SOFTWARE 5,410 12,110 4,500 4,500 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 215
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
841015 - SPECIAL DEPT SUPPLIES NOC 1,107 - - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 46,079 63,185 29,400 44,400 51.02%
841077 - DISPOSABLE MEDICAL SUPPLIES 248,961 278,574 268,250 283,250 5.59%
84 - SUPPLIES & MATERIALS Total 301,558 353,869 302,150 332,150 9.93%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 43,346 42,060 61,222 61,222 0.00%
851010 - MAINT & REPAIR EQUIPMENT 55,840 53,540 84,053 84,053 0.00%
85 - MAINTENANCE & REPAIR Total 99,186 95,599 145,275 145,275 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 2,453 4,375 10,000 5,000 -50.00%
861003 - TRAINING 9,821 4,637 8,882 8,882 0.00%
86 - TRAVEL & TRAINING Total 12,274 9,012 18,882 13,882 -26.48%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 7,413 7,170 6,300 6,300 0.00%
871002 - ADVERT & PUB RELATIONS 8,057 6,118 9,000 221 -97.54%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 326 1,661 1,960 1,960 0.00%
871004 - PUBLICATIONS & DUES NOC 1,713 1,490 5,000 123 -97.54%
871006 - UNIFORM EXPENSE 28,045 46,016 21,050 966 -95.41%
87 - GENERAL EXPENSES Total 45,553 62,456 43,310 9,570 -77.90%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 92,500 144,039 152,609 80,386 -47.33%
881002 - NON CAPITAL EQUIPMENT 242,245 242,245 308,303 392,467 27.30%
881003 - VEHICLE REPLACE ISF 308,030 184,357 187,052 174,834 -6.53%
881004 - IT ISF OPERATING CHARGE 136,072 148,079 174,912 14,435 -91.75%
881005 - IT ISF REPLACEMENT CHARGE 49,420 49,420 47,060 3,597 -92.36%
881010 - WORKERS’ COMP ISF MISC 102,834 118,499 2,773 36,990 1233.88%
881011 - WORKERS’ COMP ISF SAFETY 120,738 164,054 393,521 181,004 -54.00%
881012 - GENERAL LIABILITY INSURANCE 142,181 128,695 163,682 195,481 19.43%
881014 - ANNUAL OPEB CHARGE 160,701 162,948 185,222 1,659 -99.10%
881015 - OTHER INSURANCE ISF RATES 4,638 4,638 - - 0.00%
88 - INTERNAL SVC CHARGE Total 1,359,359 1,346,973 1,615,134 1,080,852 -33.08%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 42,452 76,200 130,000 130,000 0.00%
90 - CAPITAL EXPENDITURES Total 42,452 76,200 130,000 130,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26216
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01040404 - EMERGENCY MEDICAL SERVICES Total 11,406,228 13,450,554 12,680,774 3,852,631 -69.62%
01040405 - JUNIOR LIFEGUARDS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS - 38,771 64,622 69,186 7.06%
711002 - SALARIES SAFETY 95,434 86,325 66,561 68,221 2.49%
711003 - SALARIES PART TIME 442,607 439,941 478,272 519,733 8.67%
70 - REGULAR SALARIES Total 538,041 565,037 609,455 657,140 7.82%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 2,252 1,865 1,447 1,920 32.70%
712005 - EMT PAY - - - 4,483 0.00%
712007 - LONGEVITY PAY SAFETY - - 579 1,677 189.75%
712009 - SCHOLASTIC ACHIEVEMENT - - 1,181 1,342 13.60%
712012 - HOLIDAY PAY SAFETY - - 2,764 - -100.00%
71 - SPECIAL PAYS Total 2,252 1,865 5,971 9,421 57.79%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT - - 29,479 29,195 -0.96%
722001 - PENSION EE NORMAL COST MISC 3,949 4,985 4,989 5,327 6.79%
722002 - PENSION EE NORMAL COST SAFETY - - 6,570 8,228 25.25%
723002 - PENSION ER NORMAL COST MISC 4,166 6,158 6,805 7,078 4.01%
723003 - PENSION ER NORMAL COST SAFETY 21,167 34,353 14,617 16,965 16.06%
723004 - RETIREMENT PART TIME/TEMP 13,335 12,312 16,740 18,748 12.00%
724001 - PENSION EE CONTRIB MISC (6,621) (8,235) (7,432) (8,475)14.05%
724002 - PENSION EE CONTRIB SAFETY - - (9,052) (10,854)19.90%
725001 - PENSION UAL REQUIRED MISC 129,892 130,933 14,101 15,481 9.79%
725002 - PENSION UAL REQUIRED SAFETY 32,397 32,677 34,145 37,357 9.41%
725003 - PENSION UAL DISCRETIONARY MISC 67,577 64,208 3,820 2,949 -22.78%
725004 - PENSION UAL DISCRETIONARY SFTY 16,008 16,025 9,250 7,118 -23.05%
727003 - CELL PHONE STIPEND - - 480 480 0.02%
727004 - RHS $2.50 CONTRIBUTION 902 905 1,646 849 -48.42%
727009 - ANBOL EQUIP ALLOWANCE - - - 7,329 0.00%
727011 - LMA SUNBLOCK & SUNGLASS 250 286 1,186 1,186 0.00%
727012 - LIFE INSURANCE 52 131 210 452 115.00%
727013 - EMP ASSISTANCE PROGRAM 10 25 40 86 115.00%
727016 - MEDICARE FRINGES 7,797 8,026 8,837 9,954 12.64%
727019 - SURVIVOR BENEFIT 33 63 - - 0.00%
728003 - COMPENSATED ABSENCES 7,396 4,262 4,591 4,809 4.74%
72 - BENEFITS Total 298,310 307,113 141,020 154,262 9.39%
City of Newport Beach • Adopted Budget FY 2025-26 217
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 404 221 1,000 7,460 645.95%
713002 - OVERTIME SAFTY & 1/2 TIME - - 1,000 1,000 0.00%
713003 - OVERTIME PLANNED - - 39,318 39,318 0.00%
713004 - OVERTIME VACATION RELIEF - - 6,000 6,000 0.00%
713005 - OVERTIME UNCONTROLLED - - 6,000 6,000 0.00%
74 - OTHER PAYS Total 404 221 53,318 59,778 12.12%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 60,515 70,489 26,750 26,750 0.00%
811008 - SERVICES PROFESSIONAL 45,519 49,802 49,740 75,152 51.09%
811027 - SERVICES CITY PRINT CONTRACT 3,470 3,354 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 109,505 123,645 79,490 104,902 31.97%
83 - UTILITIES
831001 - TELECOMM DATALINES 523 360 1,000 1,000 0.00%
831002 - UTILITIES TELEPHONE 108 1,599 3,100 3,100 0.00%
83 - UTILITIES Total 631 1,959 4,100 4,100 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,659 2,462 3,495 3,495 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 202,806 211,143 197,500 347,500 75.95%
841046 - SPECIAL DEPT EXPENSE NOC 32,750 45,763 24,000 24,000 0.00%
84 - SUPPLIES & MATERIALS Total 237,216 259,369 224,995 374,995 66.67%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 4,184 4,932 2,754 4,695 70.48%
851013 - PRINTER MAINT/SUPPLIES - - 750 750 0.00%
851016 - MAINT & REPAIR BUILDING 3,935 3,508 4,500 7,200 60.00%
851037 - MAINT & REPAIR NOC - 590 2,900 2,900 0.00%
85 - MAINTENANCE & REPAIR Total 8,119 9,030 10,904 15,545 42.56%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 3,320 5,982 6,000 6,000 0.00%
86 - TRAVEL & TRAINING Total 3,320 5,982 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 1,740 - 2,000 2,000 0.00%
871006 - UNIFORM EXPENSE 855 2,968 2,100 2,100 0.00%
87 - GENERAL EXPENSES Total 2,595 2,968 4,100 4,100 0.00%
City of Newport Beach • Adopted Budget FY 2025-26218
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 10,000 12,155 12,878 5,471 -57.52%
881003 - VEHICLE REPLACE ISF 9,264 13,918 13,918 24,000 72.44%
881004 - IT ISF OPERATING CHARGE 55,025 59,847 42,413 40,465 -4.59%
881005 - IT ISF REPLACEMENT CHARGE 19,847 19,847 14,781 13,783 -6.75%
881010 - WORKERS’ COMP ISF MISC 11,155 34,182 37,183 42,094 13.21%
881011 - WORKERS’ COMP ISF SAFETY 37,378 - 5,390 6,102 13.21%
881012 - GENERAL LIABILITY INSURANCE 15,306 17,602 15,079 19,015 26.11%
881014 - ANNUAL OPEB CHARGE 11,654 11,813 6,222 576 -90.74%
881015 - OTHER INSURANCE ISF RATES 927 927 - - 0.00%
88 - INTERNAL SVC CHARGE Total 170,557 170,292 147,865 151,507 2.46%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 22,281 8,552 23,413 23,413 0.00%
90 - CAPITAL EXPENDITURES Total 22,281 8,552 23,413 23,413 0.00%
01040405 - JUNIOR LIFEGUARDS Total 1,393,230 1,456,033 1,310,631 1,565,163 19.42%
01040406 - LIFEGUARD OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 112,217 172,244 97,457 100,391 3.01%
711002 - SALARIES SAFETY 1,185,311 1,304,794 1,417,099 1,453,127 2.54%
711003 - SALARIES PART TIME 1,661,589 1,858,364 1,792,522 2,224,832 24.12%
70 - REGULAR SALARIES Total 2,959,117 3,335,403 3,307,078 3,778,350 14.25%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 5,477 6,999 15,160 19,262 27.06%
712005 - EMT PAY 22,749 18,882 25,000 52,536 110.15%
712006 - BILINGUAL PAY 2,989 2,977 3,000 3,000 0.00%
712007 - LONGEVITY PAY SAFETY 3,390 3,401 3,801 4,441 16.83%
712009 - SCHOLASTIC ACHIEVEMENT 11,125 12,624 13,211 15,509 17.39%
712012 - HOLIDAY PAY SAFETY 40,313 46,972 44,082 49,567 12.44%
71 - SPECIAL PAYS Total 86,043 91,855 104,254 144,316 38.43%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 163,492 176,253 340,691 351,697 3.23%
721002 - CAFETERIA ALLOWANCE PT 34,939 35,239 36,012 - -100.00%
722001 - PENSION EE NORMAL COST MISC 4,924 5,920 7,524 7,730 2.74%
722002 - PENSION EE NORMAL COST SAFETY 178,964 243,323 164,510 211,769 28.73%
723002 - PENSION ER NORMAL COST MISC 8,074 11,159 10,262 10,270 0.08%
723003 - PENSION ER NORMAL COST SAFETY 305,639 450,441 361,721 444,400 22.86%
City of Newport Beach • Adopted Budget FY 2025-26 219
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
723004 - RETIREMENT PART TIME/TEMP 58,040 52,483 56,669 61,201 8.00%
724001 - PENSION EE CONTRIB MISC (8,958) (9,128) (11,208) (12,298)9.73%
724002 - PENSION EE CONTRIB SAFETY (226,548) (291,549) (226,476) (279,138)23.25%
725001 - PENSION UAL REQUIRED MISC 44,551 40,847 21,266 22,463 5.63%
725002 - PENSION UAL REQUIRED SAFETY 805,482 749,321 726,947 795,717 9.46%
725003 - PENSION UAL DISCRETIONARY MISC 23,178 26,363 5,761 4,280 -25.71%
725004 - PENSION UAL DISCRETIONARY SFTY 398,023 459,013 196,925 151,605 -23.01%
727003 - CELL PHONE STIPEND 2,516 3,429 2,880 6,240 116.67%
727004 - RHS $2.50 CONTRIBUTION 15,177 9,925 9,598 11,352 18.28%
727009 - ANBOL EQUIP ALLOWANCE 36,600 33,600 34,900 79,921 129.00%
727010 - ANBOL CANCER SCREENING 750 675 10,000 10,000 0.00%
727011 - LMA SUNBLOCK & SUNGLASS 5,050 6,986 5,300 5,300 0.00%
727012 - LIFE INSURANCE 1,251 1,348 1,470 2,174 47.86%
727013 - EMP ASSISTANCE PROGRAM 274 301 280 414 47.86%
727015 - UNEMPLOYMENT EXPENSE 45,568 31,458 - - 0.00%
727016 - MEDICARE FRINGES 52,089 56,316 49,100 58,269 18.67%
727019 - SURVIVOR BENEFIT 1,071 3,195 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 680 362 360 3,709 930.24%
728003 - COMPENSATED ABSENCES 46,849 54,479 53,009 54,373 2.57%
72 - BENEFITS Total 1,997,674 2,151,757 1,857,500 2,001,449 7.75%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 226,683 238,804 100,000 252,184 152.18%
713002 - OVERTIME SAFTY & 1/2 TIME 187,697 167,293 44,921 162,060 260.77%
713003 - OVERTIME PLANNED - - 43,057 12,096 -71.91%
713004 - OVERTIME VACATION RELIEF 88 - 44,882 8,406 -81.27%
713005 - OVERTIME UNCONTROLLED - - 29,322 8,238 -71.91%
713009 - STAND BY PAY 39,228 35,241 80,340 60,187 -25.08%
74 - OTHER PAYS Total 453,696 441,338 342,522 503,170 46.90%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 415 - 500 500 0.00%
811012 - SERVICES JANITORIAL 30,424 33,923 46,258 46,258 0.00%
811016 - SERVICES PHYSICALS 3,273 3,300 10,725 10,725 0.00%
811017 - SERVICES CONTRACT - - - 5,925 0.00%
81 - CONTRACT SERVICES Total 34,112 37,223 57,483 63,408 10.31%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,715 3,169 3,000 3,225 7.50%
831002 - UTILITIES TELEPHONE 3,460 3,274 3,200 3,474 8.56%
831003 - UTILITIES NATURAL GAS 3,897 2,200 2,878 2,878 0.00%
City of Newport Beach • Adopted Budget FY 2025-26220
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
831004 - UTILITIES ELECTRICITY 16,341 18,491 17,188 19,712 14.69%
83 - UTILITIES Total 26,413 27,134 26,266 29,289 11.51%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 37,936 24,101 16,939 16,939 0.00%
841044 - TOOLS INSTRUMENTS ETC 409 648 500 500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 20,082 19,317 15,500 15,500 0.00%
841062 - STATION OPERATIONS 3,134 3,901 5,360 5,360 0.00%
84 - SUPPLIES & MATERIALS Total 61,561 47,967 38,299 38,299 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 3,119 6,061 3,754 3,754 0.00%
851007 - AUTOMOTIVE FUEL/WASH 76,436 71,299 66,300 76,084 14.76%
851010 - MAINT & REPAIR EQUIPMENT 12,070 18,480 16,399 16,399 0.00%
851016 - MAINT & REPAIR BUILDING 41,055 61,962 43,424 43,424 0.00%
851025 - LG TOWER MAINTENANCE 7,798 7,213 20,000 20,000 0.00%
851037 - MAINT & REPAIR NOC 4,108 613 2,395 2,395 0.00%
85 - MAINTENANCE & REPAIR Total 144,587 165,629 152,272 162,056 6.43%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 37 260 3,140 3,140 0.00%
861003 - TRAINING 6,885 7,940 7,550 7,550 0.00%
86 - TRAVEL & TRAINING Total 6,923 8,200 10,690 10,690 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 893 941 1,940 1,940 0.00%
871006 - UNIFORM EXPENSE 29,854 23,032 29,000 29,000 0.00%
87 - GENERAL EXPENSES Total 30,747 23,973 30,940 30,940 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 173,500 184,759 225,373 181,073 -19.66%
881003 - VEHICLE REPLACE ISF 222,995 185,317 454,091 483,008 6.37%
881004 - IT ISF OPERATING CHARGE 242,040 263,441 254,223 249,806 -1.74%
881005 - IT ISF REPLACEMENT CHARGE 88,087 88,087 68,476 64,929 -5.18%
881010 - WORKERS’ COMP ISF MISC 84,108 150,344 142,198 151,949 6.86%
881011 - WORKERS’ COMP ISF SAFETY 156,053 34,757 150,087 160,379 6.86%
881012 - GENERAL LIABILITY INSURANCE 140,929 121,361 128,534 145,208 12.97%
881014 - ANNUAL OPEB CHARGE 70,679 71,755 71,840 6,515 -90.93%
881015 - OTHER INSURANCE ISF RATES 11,130 11,130 - - 0.00%
88 - INTERNAL SVC CHARGE Total 1,189,522 1,110,952 1,494,822 1,442,867 -3.48%
City of Newport Beach • Adopted Budget FY 2025-26 221
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 3,008 3,102 3,000 3,000 0.00%
911024 - EQUIPMENT N.O.C. 24,337 43,296 35,025 35,025 0.00%
911056 - LG TOWER REPLACEMENT 55,099 2,900 60,000 60,000 0.00%
90 - CAPITAL EXPENDITURES Total 82,444 49,298 98,025 98,025 0.00%
01040406 - LIFEGUARD OPERATIONS Total 7,072,839 7,490,727 7,520,151 8,302,859 10.41%
Grand Total 61,172,432 65,534,675 65,865,961 70,349,121 6.81%
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222
City of Newport Beach • Adopted Budget FY 2025-26 223
HARBOR
MISSION STATEMENT
The City of Newport Beach Harbor Department's
mission is to keep Newport Harbor clean, safe and
well-enjoyed. The Department's operations are
focused intently on realizing that mission with
every action we take, every decision we make and
every dollar we spend.
City of Newport Beach • Adopted Budget FY 2025-26224
OVERVIEW
The Harbor Department plans, organizes, directs, and coordinates a variety of harbor-related
programs and services designed to meet the current and future needs of the community, visitors,
businesses, and boating enthusiasts. These programs and services include the management of
the City’s mooring fields and the Balboa Yacht Basin marina, support for the Harbor Commission,
municipal code enforcement on the harbor, permitting for events and marine activities, safety and rescue
operations, management of Marina Park for visiting boaters, maintenance of marine sanitation
pump-out equipment and public piers, water quality monitoring and maintenance, impoundment and
disposition of abandoned and unclaimed vessels, public relations and information dissemination
related to Newport Harbor, as well as oversight of several special projects.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Deployment of a new, all-electric patrol vessel. This is the first all-electric workboat delivered to any public agency in the United States.
• Opening of the new public dock at 29th Street.
• Continued improvement to the technology we use to deliver services including: o Scheduling and assigning tasks o Reporting on the status of service requests (see heat map of service requests)
o Tracking the use of the free anchorages
o Better charging of devices on the patrol boats
• Updated the weights and reported materials used for ground tackle on the 995 moorings we
manage allowing for detailed analysis and formulation of a plan to improve associated water quality.• Arrested a vessel abandoned in the harbor subsect to several liens (a process the City has not
been involved in since the inception of the Harbor Department).
• Issued more harbor-related permits than ever before:
o 74 Rhine Use Permits o 74 Marine Activities Permits o 58 Harbor Event Permits
• Engaged in cooperative and collaborative spill response drills and exercises with the following agencies: o United States Coast Guard
o California Department of Fish and Wildlife
o California National Guard Marine Command
• Purchased (but not yet deployed) a Clean Earth Rover automated debris collection vessel.
It should be operational in late Spring and will include a new feature that collects liquid contaminants on the surface of the harbor.
• Collaborated with a privately owned and sponsored debris-collecting vessel operation. We are the repository for what is collected by this private operation and provide the operator with special access to City facilities.• Sponsored and contributed significant resources to the newly revived 2024 Newport Harbor Underwater Cleanup.
• Witnessed, documented, and publicized evidence of marine species reintroductions in the
harbor including sea stars and the blue shark.
• Added water quality improvement-related conditions to the Marine Activities Permits written for all commercial operations on Newport Harbor.
• Conducted the first-ever expired marine flare collection event in the city for which there was heavy demand.
City of Newport Beach • Adopted Budget FY 2025-26 225
BUDGET HIGHLIGHTS
• Our program enhancements for FY26 total a modest 5% increase to the Harbor Department’s budget but will allow us to better deliver on our “clean, safe and well-enjoyed” mission to even
more constituents. The enhancement requests are focused on improving the capability and
visibility of our service offerings to the community.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Continue the removal of unseaworthy, unsafe, or unsanitary vessels from the harbor. The target
is the removal of 15 abandoned or surrendered vessels that meet the criteria for unseaworthy,
unsafe or unsanitary vessels. Funds are running low in our current grant from the State but we
are working with them on an application for more funds to support these efforts.
• Remove the arrested vessel that was abandoned in the harbor heavily laden with liens.
• Continue to improve the department’s engagement with the local community through educational programs, events, and outreach efforts aimed at promoting harbor stewardship and fostering positive relationships with residents and visitors (responses to media, support for public events including the Boat Show, Newport to Ensenada, Christmas Boat Parade, Underwater Cleanup, Maritime Command (MARCOM) disaster response exercises). Participate
and document at least eight such events per year.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure Actual
FY 23 - 24
Estimated
FY 24 - 25
Projected
FY 25 - 26 Target
Removal of unseaworthy, unsafe, or unsanitary vessels 24 vessels 15 vessels 12 vessels 10 vessels
Improve Occupancy – Marina Park Slips 3770 nights 4,100 nights 4,500 nights 4,950 Nights
Improve Occupancy – Marina Park Moorings 776 nights 500 nights 600 nights 660 Nights
Improve Occupancy – Offshore sub-permits 9,638 nights 8,000 nights 9,000 nights 9,900 Nights
Improve Occupancy – Onshore sub-permits 6,386 nights 6,200 nights 6,800 nights 7,480 Nights
Achieve the Anticipated Revenue associated with the new Mooring License Program i
No revenues were recorded to this account $92,000 $112,000 $124,000
Achieve Occupancy– Mooring License Program
Program was
implemented late in the fiscal year 85%
90% of 17
moorings in the program
90% Occupancy
Community Engagement: Public
appearances at which the audience is
educated on the “clean, safe and well-enjoyed” mission and progress toward delivering on that mission
14 events 10 events 8 events 6 events
Removal of hazards, debris, and trash removal from the harbor
We were not weighing the debris we collected
2,151.8 lbs removed 1,500 pounds
900 lbs – based on implementation of upper bay trash interceptor
i The mooring license program was established in mid-year in FY23-24 and prior data is not available.
City of Newport Beach • Adopted Budget FY 2025-26226
HARBOR DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
10045451 - HARBOR DEPARTMENT 2,195,603 2,487,625 2,817,875 2,860,962 1.53%
Grand Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53%
Budget by Account Type
S&B M&O ISF Capital
193,601
100,194
100,000
76,394
43,047
38,800
37,556
23,500
18,000
15,750
PROPERTY MANAGEMENT
SERVICES PROFESSIONAL
MAINT & REPAIR NOC
UTILITIES ELECTRICITY
MARINA PARK MAINTENANCE
SPECIAL DEPT SUPPLIES NOC
AUTOMOTIVE FUEL/WASH
UTILITIES WATER
UNIFORM EXPENSE
TRAINING
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 227
HARBOR PERSONNEL
FY 24 FY 25 FY 26
Full-Time 9.00 9.00 9.00
Part-Time (FTE)4.29 4.29 4.29
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
DEPUTY HARBORMASTER 1.00 1.00 154,974 4,560 40,985 200,519
HARBOR SAFETY OFFICER 1.00 1.00 61,214 - 29,588 90,802
HARBOR SAFETY OFFICER, LEAD 5.00 5.00 367,001 1,800 153,466 522,266
HARBORMASTER 1.00 1.00 182,025 5,760 49,435 237,220
PERMIT TECHNICIAN II 1.00 1.00 86,873 - 32,316 119,189
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 0.50 0.00 - - - -
CODE ENFORCEMENT OFFICER I P/T 0.00 1.00 92,707 - 10,913 103,619
CODE ENFORCEMENT OFFICER II P/T 0.00 0.60 52,772 - 6,057 58,829
CODE ENFORCEMENT OFFICER TRAINEE 1.60 0.00 - - - -
HARBOR SAFETY OFFICER 1.70 1.70 107,555 - 7,586 115,141
HARBOR SAFETY OFFICER, LEAD 0.49 0.49 37,478 - 2,074 39,552
MANAGEMENT ANALYST 0.00 0.50 44,891 - 3,326 48,216
1,187,488 12,120 335,744 1,535,352
City of Newport Beach • Adopted Budget FY 2025-26228
HARBOR SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 1,298,233 1,477,919 1,682,536 1,762,337 4.74%
70 - REGULAR SALARIES 1,032,584 1,107,193 1,120,147 1,187,488 6.01%
71 - SPECIAL PAYS 2,505 $1,757 4,020 1,800 -55.22%
72 - BENEFITS 258,565 365,254 558,369 573,049 2.63%
74 - OTHER PAYS 4,579 3,716 - - 0.00%
MAINTENANCE & OPERATIONS 580,846 709,088 660,510 712,393 7.85%
81 - CONTRACT SERVICES 259,784 331,217 296,649 300,445 1.28%
83 - UTILITIES 93,724 100,962 94,800 109,394 15.39%
84 - SUPPLIES & MATERIALS 50,702 52,310 46,800 46,800 0.00%
85 - MAINTENANCE & REPAIR 126,635 180,285 181,011 201,504 11.32%
86 - TRAVEL & TRAINING 21,266 20,529 7,500 20,500 173.33%
87 - GENERAL EXPENSES 28,736 23,785 33,750 33,750 0.00%
INTERNAL SERVICE CHARGE 273,888 300,618 469,829 381,232 -18.86%
88 - INTERNAL SVC CHARGE 273,888 300,618 469,829 381,232 -18.86%
CAPITAL EXPENDITURES 42,636 - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES 42,636 - 5,000 5,000 0.00%
Grand Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53%
$1.3 M
$0.6 M
$0.3 M
$42,636
$1.5 M
$0.7 M
$0.3 M
$-
$1.7 M
$0.7 M
$0.5 M
$1.8 M
$0.7 M
$0.4 M
$5,000
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26 229
HARBOR SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
10045451 - HARBOR DEPARTMENT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 334,247 697,883 811,027 852,087 5.06%
711003 - SALARIES PART TIME 698,336 409,310 309,120 335,402 8.50%
70 - REGULAR SALARIES Total 1,032,584 1,107,193 1,120,147 1,187,488 6.01%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 2,141 - 2,220 - -100.00%
712006 - BILINGUAL PAY 364 1,757 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,505 1,757 4,020 1,800 -55.22%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 36,075 99,914 203,256 203,364 0.05%
721002 - CAFETERIA ALLOWANCE PT 7,821 900 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 57,647 78,022 69,752 91,843 31.67%
723002 - PENSION ER NORMAL COST MISC 71,537 102,912 86,466 113,286 31.02%
723004 - RETIREMENT PART TIME/TEMP 9,669 4,469 9,309 7,005 -24.74%
724001 - PENSION EE CONTRIB MISC (94,935) (113,824) (98,439) (140,138)42.36%
725001 - PENSION UAL REQUIRED MISC 98,048 91,243 176,970 190,659 7.74%
725003 - PENSION UAL DISCRETIONARY MISC 32,089 38,894 47,940 36,326 -24.23%
727001 - CAR ALLOWANCE 4,952 8,446 8,400 8,400 0.00%
727003 - CELL PHONE STIPEND 1,926 2,010 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,835 1,900 1,672 2,651 58.56%
727012 - LIFE INSURANCE 315 851 1,260 1,470 16.67%
727013 - EMP ASSISTANCE PROGRAM 59 160 240 280 16.67%
727016 - MEDICARE FRINGES 15,383 16,396 16,418 17,438 6.21%
727017 - PARS DC 401A 2,801 3,143 3,379 3,641 7.73%
727019 - SURVIVOR BENEFIT 502 1,378 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,457 1,254 1,440 5,081 252.81%
728003 - COMPENSATED ABSENCES 11,385 27,184 28,386 29,823 5.06%
72 - BENEFITS Total 258,565 365,254 558,369 573,049 2.63%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 4,579 3,716 - - 0.00%
74 - OTHER PAYS Total 4,579 3,716 - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26230
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811001 - PROPERTY MANAGEMENT 156,541 190,358 189,805 193,601 2.00%
811008 - SERVICES PROFESSIONAL 103,188 140,859 100,194 100,194 0.00%
811015 - SERVCES OTHER PRINT VENDOR 55 - 4,000 4,000 0.00%
841060 - OTHER AGENCY FEES - - 2,650 2,650 0.00%
81 - CONTRACT SERVICES Total 259,784 331,217 296,649 300,445 1.28%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 9,185 8,873 9,500 9,500 0.00%
831004 - UTILITIES ELECTRICITY 64,232 71,660 61,800 76,394 23.61%
831005 - UTILITIES WATER 20,307 20,429 23,500 23,500 0.00%
83 - UTILITIES Total 93,724 100,962 94,800 109,394 15.39%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 8,997 4,128 8,000 8,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 41,704 48,182 38,800 38,800 0.00%
84 - SUPPLIES & MATERIALS Total 50,702 52,310 46,800 46,800 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 33,933 29,283 17,063 37,556 120.10%
851037 - MAINT & REPAIR NOC 64,500 123,733 100,000 100,000 0.00%
851066 - SEWER USE FEE/PROP TAX 5,189 5,353 5,801 5,801 0.00%
851068 - MARINA PARK MAINTENANCE 6,318 10,033 43,047 43,047 0.00%
851070 - MAINT/REPAIR MARINAS 16,608 11,882 15,000 15,000 0.00%
851072 - SEWER FEES: FIXED + USE 88 - 100 100 0.00%
85 - MAINTENANCE & REPAIR Total 126,635 180,285 181,011 201,504 11.32%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 8,536 8,910 1,500 4,750 216.67%
861003 - TRAINING 12,730 11,620 6,000 15,750 162.50%
86 - TRAVEL & TRAINING Total 21,266 20,529 7,500 20,500 173.33%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 7,826 8,466 10,000 10,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 5,369 4,235 4,750 4,750 0.00%
871004 - PUBLICATIONS & DUES NOC 2,575 4,520 1,000 1,000 0.00%
871006 - UNIFORM EXPENSE 12,965 6,563 18,000 18,000 0.00%
87 - GENERAL EXPENSES Total 28,736 23,785 33,750 33,750 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 16,500 20,056 21,249 17,084 -19.60%
City of Newport Beach • Adopted Budget FY 2025-26 231
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881003 - VEHICLE REPLACE ISF 35,618 33,118 121,670 37,868 -68.88%
881004 - IT ISF OPERATING CHARGE 86,452 96,804 114,322 134,088 17.29%
881005 - IT ISF REPLACEMENT CHARGE 16,764 16,764 17,408 20,881 19.95%
881010 - WORKERS’ COMP ISF MISC 8,492 10,077 12,832 14,062 9.58%
881012 - GENERAL LIABILITY INSURANCE 20,132 17,445 22,385 26,332 17.63%
881013 - UNINSURED CLAIMS CHARGE 36,928 34,721 47,494 49,644 4.53%
881014 - ANNUAL OPEB CHARGE 16,938 18,437 38,470 3,574 -90.71%
881015 - OTHER INSURANCE ISF RATES 36,063 53,196 74,000 77,700 5.00%
88 - INTERNAL SVC CHARGE Total 273,888 300,618 469,829 381,232 -18.86%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 42,636 - - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total 42,636 - 5,000 5,000 0.00%
10045451 - HARBOR DEPARTMENT Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53%
Grand Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53%
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232
City of Newport Beach • Adopted Budget FY 2025-26234
OVERVIEW
The Human Resources Department provides exceptional customer service and support to the
City Council, Civil Service Board, City employees, and the public. The Department provides
strategic and analytical information to the City Manager to assist withachieving key Council
initiatives and promote organizational transparency.
By utilizing a holistic approach to attracting, retaining, and developing city employees, the City of
Newport Beach proactively responds to community needs. The Department is committed to hiring
highly qualified employees and to ensuring their professional growth through robust training and
leadership opportunities. Not surprisingly, the City of Newport Beach continues to be a desirable place
to work.
The Human Resources Department oversees a risk management program designed to anticipate
and mitigate potential loss stemming from a variety of exposures, including but not limited to those
associated with workers’ compensation, employee safety, tort injuries, employee discipline, hiring
protocols and benefits administration.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Successfully recruited over 200 new employees.
• Completed four Request for Proposals (RFPs) and executed multi-year contracts.• Implemented an efficient reference check platform.• Compiled department videos and photos to increase recruitment efforts on social media.
• Implemented systematic Human Resources Information System (HRIS) auditing protocol for
improved operations.
• Transitioned to a paperless Personnel Action Form (PAF) processing system, including
interdepartmental document exchanges.
City of Newport Beach • Adopted Budget FY 2025-26 235
BUDGET HIGHLIGHTS
• Expand the employee Wellness Program.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Assist with labor negotiations to secure successor Memorandum of Understandings (MOUs).
• Continue annual audits for Benefits administration.
• Review and improve efficiencies with the Safety Program.
• Continue to identify opportunities of paperless operations to contribute to decreasing carbon footprint.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure A c t u a l FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Recruitment Length (Non-Continuous; from opening date to first eligi-ble list date; measured in business days)28 days 32 days 32 days 32 days
Percentage of employees who positively rate
workshops being valuable.
(Trainings include PowerPoint, Word, Excel,
DISC, presentation skills, etc.)
97%99%99%100%
Percentage of hiring managers who positively
rate their experience with the hiring process.94%94%94%100%
City of Newport Beach • Adopted Budget FY 2025-26236
HUMAN RESOURCES DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01025005 - HUMAN RESOURCES 3,154,659 3,366,636 3,937,952 3,916,879 -0.54%
01025251 - PERSONNEL MGMT & RECRUITING 73 - - - 0.00%
Grand Total 3,154,732 3,366,636 3,937,952 3,916,879 -0.54%
3,916,879 , 1.2%
317,581,691 , 98.8%
% of General Fund Budget
Human Resources Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
287,266
212,915
154,085
98,500
74,542
73,000
70,000
26,458
25,000
22,000
SERVICES ADMINISTRATIVE
RECRUITMENT AND RETENTION
SERVICES PROFESSIONAL
TUITION REIMBURSEMENT
SERVICES PHYSICALS
TRAINING CITY WIDE
OUTSIDE COUNSEL ADVISORY
EMPLOYEE RECOGNITION
BENEFITS
WELLNESS PROGRAM
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 237
HUMAN RESOURCES PERSONNEL
FY 24 FY 25 FY 26
Full-Time 13.00 13.00 13.00
Part-Time (FTE)0.50 0.50 0.50
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT TO THE HR
DIRECTOR 1.00 1.00 95,098 960 32,844 128,902
DEPARTMENT ASSISTANT 1.00 1.00 60,693 - 29,173 89,866
DEPUTY HUMAN RESOURCES DIREC-TOR 1.00 1.00 190,797 960 43,017 234,774
HUMAN RESOURCES ANALYST, ASSISTANT 3.00 3.00 242,362 1,800 94,054 338,217
HUMAN RESOURCES ANALYST, ASSISTANT
(HRIS)1.00 1.00 111,569 - 34,581 146,150
HUMAN RESOURCES ANALYST, SENIOR 2.00 2.00 216,760 960 69,623 287,343
HUMAN RESOURCES DIRECTOR 1.00 1.00 283,621 5,760 71,773 361,153
HUMAN RESOURCES SPECIALIST 1.00 1.00 73,778 - 30,564 104,342
HUMAN RESOURCES SUPERVISOR 2.00 2.00 296,340 3,720 79,585 379,645
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
INTERN 0.5 0.5 22,261.76 - 1,282.61 23,544
1,593,280 14,160 486,496 2,093,936
City of Newport Beach • Adopted Budget FY 2025-26238
HUMAN RESOURCES SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 2,115,630 2,130,077 2,595,702 2,517,235 -3.02%
70 - REGULAR SALARIES 1,281,646 1,266,172 1,627,009 1,593,280 -2.07%
71 - SPECIAL PAYS 1,592 1,810 1,800 3,600 100.00%
72 - BENEFITS 830,230 854,778 962,093 915,555 -4.84%
74 - OTHER PAYS 2,161 7,317 4,800 4,800 0.00%
MAINTENANCE & OPERATIONS 588,755 638,393 759,367 789,367 3.95%
81 - CONTRACT SERVICES 380,227 450,223 496,393 521,393 5.04%
84 - SUPPLIES & MATERIALS 63,550 45,390 59,774 64,774 8.36%
86 - TRAVEL & TRAINING 68,320 79,408 96,500 96,500 0.00%
87 - GENERAL EXPENSES 76,658 63,372 106,700 106,700 0.00%
INTERNAL SERVICE CHARGE 449,014 596,676 577,884 605,277 4.74%
88 - INTERNAL SVC CHARGE 270,186 305,089 324,969 297,362 -8.50%
89 - RISK MANAGEMENT 178,828 291,587 252,915 307,915 21.75%
CAPITAL EXPENDITURES 1,333 1,490 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES 1,333 1,490 5,000 5,000 0.00%
Grand Total 3,154,732 3,366,636 3,937,952 3,916,879 -0.54%
$2.1 M
$.6 M
$.4 M
$1,333
$2.1 M
$.6 M $.6 M
$1,490
$2.6 M
$.8 M
$.6 M
$5,000
$2.5 M
$.8 M
$.6 M
$5,000
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURESFY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26 239
HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01025005 - HUMAN RESOURCES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,174,584 1,266,172 1,605,227 1,571,018 -2.13%
711003 - SALARIES PART TIME 107,063 - 21,781 22,262 2.21%
70 - REGULAR SALARIES Total 1,281,646 1,266,172 1,627,009 1,593,280 -2.07%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,592 1,810 1,800 3,600 100.00%
71 - SPECIAL PAYS Total 1,592 1,810 1,800 3,600 100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 200,310 193,575 293,592 293,748 0.05%
721002 - CAFETERIA ALLOWANCE PT 4,355 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 99,433 101,072 131,491 125,863 -4.28%
723002 - PENSION ER NORMAL COST MISC 114,029 128,782 161,792 156,466 -3.29%
723004 - RETIREMENT PART TIME/TEMP 589 - 762 835 9.51%
724001 - PENSION EE CONTRIB MISC (154,986) (145,122) (184,808) (192,891)4.37%
725001 - PENSION UAL REQUIRED MISC 305,618 280,207 350,268 351,525 0.36%
725003 - PENSION UAL DISCRETIONARY MISC 159,000 180,849 94,885 66,975 -29.42%
727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 6,740 5,276 3,840 5,760 50.00%
727004 - RHS $2.50 CONTRIBUTION 14,745 20,496 7,900 5,414 -31.47%
727012 - LIFE INSURANCE 1,158 1,297 1,365 1,470 7.69%
727013 - EMP ASSISTANCE PROGRAM 220 245 260 280 7.69%
727015 - UNEMPLOYMENT EXPENSE 524 525 - - 0.00%
727016 - MEDICARE FRINGES 19,572 18,934 23,743 23,308 -1.83%
727017 - PARS DC 401A 4,801 5,207 5,340 5,672 6.23%
727019 - SURVIVOR BENEFIT 335 752 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 5,219 10,419 10,680 11,345 6.23%
728003 - COMPENSATED ABSENCES 43,756 47,438 56,183 54,986 -2.13%
72 - BENEFITS Total 830,230 854,778 962,093 915,555 -4.84%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 2,161 7,317 4,800 4,800 0.00%
74 - OTHER PAYS Total 2,161 7,317 4,800 4,800 0.00%
City of Newport Beach • Adopted Budget FY 2025-26240
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811005 - SERVICES ADMINISTRATIVE 194,411 235,090 287,266 287,266 0.00%
811008 - SERVICES PROFESSIONAL 120,544 136,237 154,085 154,085 0.00%
811016 - SERVICES PHYSICALS 62,004 78,380 49,542 74,542 50.46%
811027 - SERVICES CITY PRINT CONTRACT 3,268 517 5,500 5,500 0.00%
81 - CONTRACT SERVICES Total 380,227 450,223 496,393 521,393 5.04%
84 - SUPPLIES & MATERIALS
841005 - EMPLOYEE RECOGNITION 37,005 18,839 26,458 26,458 0.00%
841007 - SUPPLIES OFFICE NOC 8,682 8,724 15,000 15,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 421 587 1,316 1,316 0.00%
841051 - WELLNESS PROGRAM 17,442 17,240 17,000 22,000 29.41%
84 - SUPPLIES & MATERIALS Total 63,550 45,390 59,774 64,774 8.36%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 10,156 10,982 10,000 10,000 0.00%
861003 - TRAINING 8,246 9,156 13,500 13,500 0.00%
861005 - TRAINING CITY WIDE 49,885 59,269 73,000 73,000 0.00%
86 - TRAVEL & TRAINING Total 68,287 79,408 96,500 96,500 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,050 1,102 2,500 2,500 0.00%
871004 - PUBLICATIONS & DUES NOC 1,988 3,603 5,700 5,700 0.00%
871015 - TUITION REIMBURSEMENT 73,621 58,668 98,500 98,500 0.00%
87 - GENERAL EXPENSES Total 76,658 63,372 106,700 106,700 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 155,724 176,539 181,212 195,844 8.07%
881005 - IT ISF REPLACEMENT CHARGE 23,423 23,423 23,689 23,757 0.29%
881010 - WORKERS’ COMP ISF MISC 685 10,228 13,035 14,284 9.58%
881012 - GENERAL LIABILITY INSURANCE 20,163 18,630 30,957 37,795 22.09%
881013 - UNINSURED CLAIMS CHARGE 5,094 4,789 7,036 19,094 171.37%
881014 - ANNUAL OPEB CHARGE 65,096 71,479 69,040 6,589 -90.46%
88 - INTERNAL SVC CHARGE Total 270,186 305,089 324,969 297,362 -8.50%
89 - RISK MANAGEMENT
891008 - BENEFITS 19,508 17,683 20,000 25,000 25.00%
891010 - RECRUITMENT AND RETENTION 135,000 211,914 162,915 212,915 30.69%
891020 - OUTSIDE COUNSEL ADVISORY 24,280 61,990 70,000 70,000 0.00%
89 - RISK MANAGEMENT Total 178,788 291,587 252,915 307,915 21.75%
City of Newport Beach • Adopted Budget FY 2025-26 241
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,333 1,490 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total 1,333 1,490 5,000 5,000 0.00%
01025005 - HUMAN RESOURCES Total 3,154,659 3,366,636 3,937,952 3,916,879 -0.54%
01025251 - PERSONNEL MGMT & RECRUITING
86 - TRAVEL & TRAINING
861003 - TRAINING 33 - - - 0.00%
86 - TRAVEL & TRAINING Total 33 - - - 0.00%
89 - RISK MANAGEMENT
891010 - RECRUITMENT AND RETENTION 40 - - - 0.00%
89 - RISK MANAGEMENT Total 40 - - - 0.00%
01025251 - PERSONNEL MGMT & RECRUITING Total 73 - - - 0.00%
Grand Total 3,154,732 3,366,636 3,937,952 3,916,879 -0.54%
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242
City of Newport Beach • Adopted Budget FY 2025-26244
OVERVIEW
The Library Services Department offers a diverse range of resources, information, and
programming for every age group in our community. The Department supports life-long learning
providing access to a considerable collection of books, media, digital resources, and other materials. Services
include computer, printing, and Wi-Fi access, passport processing, homebound delivery, test
proctoring, and children’s programs. In addition, the Cultural Arts Division’s activities consist of the
coordination of revolving art and cultural exhibitions at the Central Library, the Sculpture Exhibition in
Civic Center Park, Concerts on the Green, and the annual Newport Beach Art Exhibition. Each year,
the Department connects with over 2.5 million people, both in-person and off-site, through its vast array
of offerings and services.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• We launched a new Special Delivery Program to deliver library materials to Newport Beach
residents who are new parents or primary caregivers. There are only a handful of libraries in the United States that offer this service.
• Started a seed library at Mariners, which has seen over 1,000 checkouts in its first six months.
• Outreach efforts have doubled since FY23-24. A new library laptop has allowed staff to issue library cards offsite. • A new online reservation system launched for Passport appointments, streamlining the process
and making it more user friendly.
• A new projector was installed in the children’s programming area at the Central Library to allow
for greater flexibility for programming, specifically author events.
City of Newport Beach • Adopted Budget FY 2025-26 245
BUDGET HIGHLIGHTS
• In collaboration with Finance, a review of the City Library Rents, Fines, and Fees was conducted and adopted.
• Council approved a three-year rotation for the Sculpture Exhibition which maintains the integrity
of the program while being fiscally responsible.
• Construction on the new Balboa Library/Fire Station 1 to begin.
• Project Adult Literacy is anticipating a grant from the California Library Literacy Services division to augment the funding for this program.
• The library also anticipates receiving additional funding from the Newport Beach Public Library Foundation, Friends of the Library, and the Arts Foundation to help fund programs and materials.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Develop new programming ideas for Witte Hall space.
• Expand the collections and what types of materials are offered.
• Determine what programs and services can be offered offsite for patrons on the Peninsula during the closure of the Balboa Library.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure Actual FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Goal: Increase awareness of the Library
Door Counts 653,667 673,277 693,475 3% increase
Average number of attend-ees for Outreach programs
50 programs with an average of 203 at each = 10,181 total
50 programs with an average of 209 at each = 10,486 total
50 programs with an average of 216 at each = 10,800 total
3% increase
Website Visits 918,151 945,695 974,065 3% increase
Mobile app usage 176,851 182,156 187,620 3% increase
New eNews subscribers 2,955 3,043 3,134 3% increase
Number of New Resident
Postcards Mailed
1,227
(three quarters)1,416 N/A
This is dependent
on how many
people move into
our service area
Goal: Increase use of Library services and materials
Library cards issued 9,177 9,268 9,361 1% increase
Checkouts 1,213,486 1,225,620 1,237,876 1% increase
Average number of
attendees for all
programs
1,009 programs
with a total
attendance of
109,729 = 109
attendees per
program
1,009 programs
with a total
attendance
110,826 = 110
attendees per
program
1,009 programs
with a total
attendance
111,934 = 111
attendees per
program
1% increase
Goal: Advance digital and traditional literacy skills across all ages
Computer Use Sessions 40,010 40,410 40,814 1% increase
Digital Library Use 263,109 265,740 268,397 1% increase
Reading challenge
program active
participants
3,012 3,042 3,072 1% increase
City of Newport Beach • Adopted Budget FY 2025-26246
10,495,210 , 3.3%
311,003,360 , 96.7%
% of General Fund Budget
Library Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
LIBRARY DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01060005 - LIBRARY ADMIN 2,332,189 2,636,559 2,872,112 2,818,164 -1.88%
0106021 - CDM BRANCH LIBRARY 427,159 458,576 473,179 444,096 -6.15%
0106022 - MARINERS BRANCH LIBRARY 1,593,933 1,673,325 1,811,998 1,714,923 -5.36%
0106023 - CENTRAL LIBRARY 3,532,116 3,774,251 4,329,713 4,102,782 -5.24%
0106024 - BALBOA BRANCH LIBRARY 405,841 439,515 494,362 478,557 -3.20%
0106051 - LIBRARY FOUNDATION 33,984 25,893 - 1,127 0.00%
0106052 - FRIENDS OF THE LIBRARY 166,066 289,130 - - 0.00%
01060601 - TECHNICAL PROCESSING 458,032 487,595 491,308 488,347 -0.60%
01060603 - CULTURAL & ARTS 170,780 244,655 255,088 334,168 31.00%
01060604 - LITERACY SERVICES 84,295 113,765 91,132 113,046 24.05%
1800012 - VNB PUBLIC BENEFIT 82,650 3,850 --0.00%
1800013 - NB ARTS FOUNDATION 9,778 9,821 --0.00%
83160 - Ackerman Library -19,940 --0.00%
Grand Total 9,296,823 10,176,875 10,818,892 10,495,210 -2.99%
669,740
339,818
214,080
62,500
30,000
26,000
25,460
24,500
24,305
20,400
LIBRARY MATERIALS
UTILITIES ELECTRICITY
SCULPTURE GARDEN VNB
PROGRAMMING
CITY GRANTS
SERVICES PROFESSIONAL
SEWER USE FEE/PROP TAX
SUPPLIES OFFICE NOC
UTILITIES WATER
UTILITIES NATURAL GAS
Top Non-Personnel Budgeted Items -FY 26
City of Newport Beach • Adopted Budget FY 2025-26 247
LIBRARY PERSONNEL
FY 24 FY 25 FY 26
Full-Time 36.00 36.00 35.00
Part-Time (FTE)22.83 23.31 24.27
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 1.00 1.00 102,487 1,800 35,494 139,781
FACILITIES MAINTENANCE TECHNICIAN 1.00 0.00 - - - -
LIBRARIAN I 6.00 6.00 554,391 1,800 200,144 756,335
LIBRARIAN II 5.00 5.00 540,434 - 179,069 719,503
LIBRARIAN III 3.00 3.00 369,531 1,920 111,680 483,131
LIBRARY ASSISTANT 6.00 6.00 510,552 - 200,686 711,238
LIBRARY CLERK I 4.00 4.00 258,448 - 123,029 381,477
LIBRARY CLERK II 4.00 4.00 298,762 - 130,438 429,200
LIBRARY CLERK, SENIOR 3.00 3.00 259,676 1,800 103,895 365,371
LIBRARY SERVICES DIRECTOR 1.00 1.00 218,574 5,760 56,789 281,122
LIBRARY SERVICES MANAGER 1.00 1.00 149,258 960 40,247 190,465
MARKETING SPECIALIST 1.00 1.00 97,414 - 33,076 130,490
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
DEPARTMENT ASSISTANT 0.93 0.93 63,399.66 - 4,182.60 67,582
LIBRARY ASSISTANT 5.29 5.29 423,797.89 - 26,972 450,770
LIBRARY CLERK I 8.69 8.69 551,273.57 - 53,247 604,521
LIBRARY CLERK II 0.00 0.96 43,846.00 - 20,331 64,177
LIBRARY PAGE 7.90 7.90 381,558.32 - 20,341 401,899
LITERACY COORDINATOR 0.50 0.50 46,958.74 - 2,567 49,526
4,870,360 14,040 1,342,187 6,226,587
City of Newport Beach • Adopted Budget FY 2025-26248
$5.7 M
$2.0 M
$1.6 M
$3,379
$6.3 M
$2.2 M
$1.7 M
$42,504
$7.1 M
$1.9 M $1.9 M
2,000
$7.1 M
$1.5 M $1.8 M
$2,000
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
LIBRARY SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 5,665,297 6,258,090 7,071,297 7,135,875 0.91%
70 - REGULAR SALARIES 3,526,377 3,997,082 4,765,801 4,870,360 2.19%
71 - SPECIAL PAYS 18,436 18,036 15,663 19,758 26.14%
72 - BENEFITS 2,114,545 2,234,379 2,287,449 2,238,989 -2.12%
74 - OTHER PAYS 5,940 8,593 2,384 6,768 183.93%
MAINTENANCE & OPERATIONS 2,037,529 2,180,965 1,893,423 1,542,260 -18.55%
81 - CONTRACT SERVICES 382,358 387,784 373,453 243,568 -34.78%
82 - GRANT OPERATING 30,000 25,000 30,000 30,000 0.00%
83 - UTILITIES 358,887 362,993 383,009 391,004 2.09%
84 - SUPPLIES & MATERIALS 989,189 1,073,138 787,990 785,990 -0.25%
85 - MAINTENANCE & REPAIR 226,449 290,405 279,748 50,050 -82.11%
86 - TRAVEL & TRAINING 9,135 9,982 10,681 10,681 0.00%
87 - GENERAL EXPENSES 41,511 31,662 28,542 30,967 8.50%
INTERNAL SERVICE CHARGE 1,590,618 1,695,316 1,852,173 1,815,075 -2.00%
88 - INTERNAL SVC CHARGE 1,588,120 1,693,396 1,849,173 1,810,801 -2.08%
89 - RISK MANAGEMENT 2,498 1,920 3,000 4,274 42.47%
CAPITAL EXPENDITURES 3,379 42,504 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES 3,379 42,504 2,000 2,000 0.00%
Grand Total 9,296,823 10,176,875 10,818,892 10,495,210 -2.99%
City of Newport Beach • Adopted Budget FY 2025-26 249
LIBRARY SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01060005 - LIBRARY ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 762,799 944,438 1,049,665 1,018,294 -2.99%
711003 - SALARIES PART TIME 26,814 26,318 29,708 74,302 150.11%
70 - REGULAR SALARIES Total 789,613 970,756 1,079,373 1,092,595 1.23%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 476 238 -50.00%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,810 2,276 2,038 -10.46%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 148,741 170,834 203,256 180,768 -11.06%
721002 - CAFETERIA ALLOWANCE PT - - - 16,955 0.00%
722001 - PENSION EE NORMAL COST MISC 69,665 85,659 94,905 93,819 -1.14%
723002 - PENSION ER NORMAL COST MISC 62,853 89,142 97,367 96,945 -0.43%
723004 - RETIREMENT PART TIME/TEMP 1,006 987 1,040 1,142 9.84%
724001 - PENSION EE CONTRIB MISC (94,167) (108,856) (121,158) (130,333)7.57%
725001 - PENSION UAL REQUIRED MISC 172,914 158,537 229,042 227,849 -0.52%
725003 - PENSION UAL DISCRETIONARY MISC 89,960 102,321 62,046 43,411 -30.03%
727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 4,479 5,492 5,760 3,840 -33.33%
727004 - RHS $2.50 CONTRIBUTION 8,468 9,382 8,256 8,516 3.15%
727012 - LIFE INSURANCE 798 930 945 1,155 22.22%
727013 - EMP ASSISTANCE PROGRAM 150 174 180 220 22.22%
727016 - MEDICARE FRINGES 11,065 13,498 15,860 15,994 0.84%
727017 - PARS DC 401A 3,201 3,695 4,081 4,371 7.11%
727019 - SURVIVOR BENEFIT 301 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,365 1,299 1,020 5,466 435.93%
728003 - COMPENSATED ABSENCES 26,546 35,145 36,738 35,640 -2.99%
72 - BENEFITS Total 513,157 573,568 644,139 610,560 -5.21%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 5,011 6,692 2,147 5,969 178.09%
74 - OTHER PAYS Total 5,011 6,692 2,147 5,969 178.09%
City of Newport Beach • Adopted Budget FY 2025-26250
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,621 3,044 3,000 3,000 0.00%
811015 - SERVCES OTHER PRINT VENDOR - - 2,500 2,500 0.00%
811027 - SERVICES CITY PRINT CONTRACT 167 644 988 988 0.00%
81 - CONTRACT SERVICES Total 1,788 3,688 6,488 6,488 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 5,584 6,109 6,000 6,481 8.01%
83 - UTILITIES Total 5,584 6,109 6,000 6,481 8.01%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 301 978 2,000 2,000 0.00%
841007 - SUPPLIES OFFICE NOC 10,072 10,756 11,000 11,000 0.00%
841008 - SUPPLIES COMP SOFTWARE - 1,040 - - 0.00%
841010 - SUPPLIES COPY MACHINE 726 3,325 6,000 4,000 -33.33%
841046 - SPECIAL DEPT EXPENSE NOC 24 - - - 0.00%
841052 - LIBRARY MATERIALS 691,792 672,934 669,740 669,740 0.00%
84 - SUPPLIES & MATERIALS Total 702,914 689,034 688,740 686,740 -0.29%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC - 45,439 27,050 - -100.00%
851007 - AUTOMOTIVE FUEL/WASH 3,100 2,937 3,060 3,060 0.00%
851010 - MAINT & REPAIR EQUIPMENT 185 2,303 2,500 2,500 0.00%
851011 - MAINTENANCE COPIERS 299 299 1,000 1,000 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%
851016 - MAINT & REPAIR BUILDING - 331 600 600 0.00%
85 - MAINTENANCE & REPAIR Total 3,584 51,309 34,710 7,660 -77.93%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 7,253 4,835 5,000 5,000 0.00%
861003 - TRAINING 1,296 5,061 5,625 5,625 0.00%
86 - TRAVEL & TRAINING Total 8,549 9,896 10,625 10,625 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 6,806 9,813 6,000 8,000 33.33%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 12,609 11,919 10,000 12,000 20.00%
871004 - PUBLICATIONS & DUES NOC 2,511 2,713 5,000 3,000 -40.00%
871006 - UNIFORM EXPENSE 262 252 202 - -100.00%
871018 - HARDWARE MONITOR/PRINTER 4,330 2,647 5,000 4,500 -10.00%
87 - GENERAL EXPENSES Total 26,518 27,343 26,202 27,500 4.95%
City of Newport Beach • Adopted Budget FY 2025-26 251
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 8,000 9,724 10,303 4,476 -56.56%
881003 - VEHICLE REPLACE ISF 5,899 8,153 8,391 7,567 -9.81%
881004 - IT ISF OPERATING CHARGE 120,965 134,470 191,965 213,801 11.38%
881005 - IT ISF REPLACEMENT CHARGE 41,181 41,181 51,475 56,115 9.01%
881010 - WORKERS’ COMP ISF MISC 7,265 8,933 11,601 14,023 20.88%
881012 - GENERAL LIABILITY INSURANCE 46,592 38,295 42,889 54,981 28.19%
881014 - ANNUAL OPEB CHARGE 39,493 52,532 49,789 4,271 -91.42%
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 269,520 293,415 366,412 355,233 -3.05%
89 - RISK MANAGEMENT
891041 - SPECIAL EVENT LIABILITY 2,498 1,920 3,000 4,274 42.47%
89 - RISK MANAGEMENT Total 2,498 1,920 3,000 4,274 42.47%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,648 1,019 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES Total 1,648 1,019 2,000 2,000 0.00%
01060005 - LIBRARY ADMIN Total 2,332,189 2,636,559 2,872,112 2,818,164 -1.88%
0106021 - CDM BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 164,564 176,063 175,874 179,280 1.94%
711003 - SALARIES PART TIME 41,537 52,416 47,590 48,630 2.19%
70 - REGULAR SALARIES Total 206,101 228,479 223,465 227,911 1.99%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 172 174 670 335 -50.00%
71 - SPECIAL PAYS Total 172 174 670 335 -50.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 32,562 33,029 45,168 45,192 0.05%
722001 - PENSION EE NORMAL COST MISC 12,205 14,555 16,089 16,042 -0.29%
723002 - PENSION ER NORMAL COST MISC 17,992 21,658 21,945 21,314 -2.88%
723004 - RETIREMENT PART TIME/TEMP 685 979 745 952 27.67%
724001 - PENSION EE CONTRIB MISC (22,193) (22,442) (23,967) (25,522)6.49%
725001 - PENSION UAL REQUIRED MISC 35,830 32,851 38,377 40,115 4.53%
725003 - PENSION UAL DISCRETIONARY MISC 18,641 21,202 10,396 7,643 -26.48%
727004 - RHS $2.50 CONTRIBUTION 1,621 1,662 1,438 1,490 3.62%
727012 - LIFE INSURANCE 213 215 210 420 100.00%
City of Newport Beach • Adopted Budget FY 2025-26252
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727013 - EMP ASSISTANCE PROGRAM 40 40 40 80 100.00%
727016 - MEDICARE FRINGES 3,055 3,354 3,331 3,305 -0.78%
727019 - SURVIVOR BENEFIT 100 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 727 372 360 360 0.00%
728003 - COMPENSATED ABSENCES 5,501 5,993 6,156 6,275 1.94%
72 - BENEFITS Total 106,979 113,656 120,288 117,665 -2.18%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 18,411 18,065 16,000 - -100.00%
81 - CONTRACT SERVICES Total 18,411 18,065 16,000 - -100.00%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS - - 357 - -100.00%
831004 - UTILITIES ELECTRICITY 6,319 6,760 6,862 7,085 3.25%
831005 - UTILITIES WATER 1,507 1,595 2,000 2,000 0.00%
83 - UTILITIES Total 7,827 8,355 9,219 9,085 -1.45%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 425 595 600 600 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 92 140 100 100 0.00%
841010 - SUPPLIES COPY MACHINE 68 69 100 100 0.00%
84 - SUPPLIES & MATERIALS Total 585 803 800 800 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 485 - - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 95 95 100 - -100.00%
851016 - MAINT & REPAIR BUILDING 7,532 3,135 10,499 499 -95.25%
851072 - SEWER FEES: FIXED + USE - - 147 - -100.00%
85 - MAINTENANCE & REPAIR Total 8,113 3,230 10,746 499 -95.36%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 6 34 - - 0.00%
86 - TRAVEL & TRAINING Total 6 34 - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 44,395 49,761 56,459 57,641 2.09%
881005 - IT ISF REPLACEMENT CHARGE 16,362 16,362 16,124 15,971 -0.95%
881010 - WORKERS’ COMP ISF MISC 2,053 2,313 2,981 3,520 18.09%
881012 - GENERAL LIABILITY INSURANCE 7,972 8,353 8,085 9,917 22.66%
City of Newport Beach • Adopted Budget FY 2025-26 253
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881014 - ANNUAL OPEB CHARGE 8,183 8,991 8,342 752 -90.99%
88 - INTERNAL SVC CHARGE Total 78,965 85,780 91,991 87,802 -4.55%
0106021 - CDM BRANCH LIBRARY Total 427,159 458,576 473,179 444,096 -6.15%
0106022 - MARINERS BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 507,870 536,767 536,359 548,967 2.35%
711003 - SALARIES PART TIME 211,270 213,505 346,713 351,265 1.31%
70 - REGULAR SALARIES Total 719,140 750,273 883,071 900,232 1.94%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 4,150 4,154 2,096 4,570 118.01%
71 - SPECIAL PAYS Total 4,150 4,154 2,096 4,570 118.01%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 123,316 121,538 135,504 135,576 0.05%
721002 - CAFETERIA ALLOWANCE PT 3,015 2,995 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 50,221 55,848 50,045 62,981 25.85%
723002 - PENSION ER NORMAL COST MISC 44,076 55,298 48,600 60,460 24.40%
723004 - RETIREMENT PART TIME/TEMP 5,506 5,259 12,135 7,941 -34.56%
724001 - PENSION EE CONTRIB MISC (62,034) (68,278) (62,160) (84,337)35.68%
725001 - PENSION UAL REQUIRED MISC 112,507 103,153 117,036 122,835 4.95%
725003 - PENSION UAL DISCRETIONARY MISC 58,533 66,576 31,704 23,403 -26.18%
727004 - RHS $2.50 CONTRIBUTION 11,393 11,028 9,322 9,582 2.79%
727012 - LIFE INSURANCE 641 651 630 1,050 66.67%
727013 - EMP ASSISTANCE PROGRAM 120 122 120 200 66.67%
727016 - MEDICARE FRINGES 11,219 11,463 12,865 13,053 1.47%
727019 - SURVIVOR BENEFIT 268 564 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,128 2,515 2,760 3,060 10.87%
728003 - COMPENSATED ABSENCES 17,272 17,901 18,773 19,214 2.35%
72 - BENEFITS Total 380,182 386,631 377,334 375,019 -0.61%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 61 63 63 0.00%
74 - OTHER PAYS Total - 61 63 63 0.00%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 41,051 41,364 37,000 - -100.00%
81 - CONTRACT SERVICES Total 41,051 41,364 37,000 - -100.00%
City of Newport Beach • Adopted Budget FY 2025-26254
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 5,025 2,864 5,100 5,100 0.00%
831004 - UTILITIES ELECTRICITY 63,529 72,515 69,657 77,305 10.98%
83 - UTILITIES Total 68,554 75,379 74,757 82,405 10.23%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 4,029 1,983 4,000 4,000 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 204 135 250 250 0.00%
841010 - SUPPLIES COPY MACHINE 2,479 2,451 2,600 2,600 0.00%
84 - SUPPLIES & MATERIALS Total 6,713 4,568 6,850 6,850 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 14,808 837 - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 191 398 300 - -100.00%
851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%
851016 - MAINT & REPAIR BUILDING 50,205 81,276 76,100 100 -99.87%
851037 - MAINT & REPAIR NOC 347 - 500 500 0.00%
851066 - SEWER USE FEE/PROP TAX 1,140 1,176 1,288 1,288 0.00%
85 - MAINTENANCE & REPAIR Total 66,691 83,687 78,688 2,388 -96.97%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 384 51 37 37 0.00%
86 - TRAVEL & TRAINING Total 384 51 37 37 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 174,648 195,985 222,619 227,320 2.11%
881005 - IT ISF REPLACEMENT CHARGE 65,061 65,061 64,113 63,507 -0.94%
881010 - WORKERS’ COMP ISF MISC 8,170 9,171 11,793 13,878 17.68%
881012 - GENERAL LIABILITY INSURANCE 33,495 30,085 28,137 36,353 29.20%
881014 - ANNUAL OPEB CHARGE 25,696 26,855 25,441 2,302 -90.95%
88 - INTERNAL SVC CHARGE Total 307,069 327,158 352,103 343,360 -2.48%
0106022 - MARINERS BRANCH LIBRARY Total 1,593,933 1,673,325 1,811,998 1,714,923 -5.36%
0106023 - CENTRAL LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 969,937 1,111,597 1,256,620 1,278,466 1.74%
711003 - SALARIES PART TIME 410,411 432,192 779,673 799,106 2.49%
70 - REGULAR SALARIES Total 1,380,348 1,543,789 2,036,292 2,077,572 2.03%
City of Newport Beach • Adopted Budget FY 2025-26 255
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 8,071 7,722 6,108 8,494 39.06%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 9,876 9,532 7,908 10,294 30.17%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 262,352 265,294 338,760 338,940 0.05%
721002 - CAFETERIA ALLOWANCE PT 6,788 6,844 - 3,161 0.00%
722001 - PENSION EE NORMAL COST MISC 99,558 111,821 111,223 134,576 21.00%
723002 - PENSION ER NORMAL COST MISC 98,906 123,034 122,235 136,399 11.59%
723004 - RETIREMENT PART TIME/TEMP 10,059 10,229 27,289 21,303 -21.93%
724001 - PENSION EE CONTRIB MISC (144,233) (149,207) (147,110) (185,133)25.85%
725001 - PENSION UAL REQUIRED MISC 273,246 250,527 274,200 286,064 4.33%
725003 - PENSION UAL DISCRETIONARY MISC 142,158 161,692 74,279 54,503 -26.62%
727003 - CELL PHONE STIPEND 37 - - - 0.00%
727004 - RHS $2.50 CONTRIBUTION 21,573 25,449 11,288 14,190 25.71%
727012 - LIFE INSURANCE 1,428 1,495 1,575 1,890 20.00%
727013 - EMP ASSISTANCE PROGRAM 273 285 300 360 20.00%
727015 - UNEMPLOYMENT EXPENSE 5,810 - - - 0.00%
727016 - MEDICARE FRINGES 21,749 23,240 29,854 30,151 0.99%
727019 - SURVIVOR BENEFIT 535 1,253 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 7,987 5,298 5,640 5,700 1.06%
728003 - COMPENSATED ABSENCES 41,949 40,296 43,982 44,746 1.74%
72 - BENEFITS Total 850,176 877,550 893,514 886,850 -0.75%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 10 357 126 187 48.78%
74 - OTHER PAYS Total 10 357 126 187 48.78%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 133,364 139,293 139,965 - -100.00%
81 - CONTRACT SERVICES Total 133,364 139,293 139,965 - -100.00%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 17,573 11,685 15,300 15,300 0.00%
831004 - UTILITIES ELECTRICITY 241,773 243,697 255,428 255,428 0.00%
831005 - UTILITIES WATER 9,298 9,534 12,305 12,305 0.00%
83 - UTILITIES Total 268,643 264,916 283,033 283,033 0.00%
City of Newport Beach • Adopted Budget FY 2025-26256
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 7,835 5,627 7,000 7,000 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 819 1,649 1,800 1,800 0.00%
841010 - SUPPLIES COPY MACHINE 1,318 3,959 4,050 4,050 0.00%
84 - SUPPLIES & MATERIALS Total 9,972 11,235 12,850 12,850 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 25,535 2,724 - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 2,994 2,299 2,500 1,725 -31.00%
851016 - MAINT & REPAIR BUILDING 83,450 113,881 107,499 5,064 -95.29%
851037 - MAINT & REPAIR NOC 2,800 1,538 1,500 1,500 0.00%
851066 - SEWER USE FEE/PROP TAX 20,012 20,647 21,630 22,173 2.51%
851072 - SEWER FEES: FIXED + USE - - 627 - -100.00%
85 - MAINTENANCE & REPAIR Total 134,790 141,089 133,756 30,462 -77.23%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 182 1 - - 0.00%
86 - TRAVEL & TRAINING Total 182 1 - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 422,292 473,995 519,670 530,661 2.12%
881005 - IT ISF REPLACEMENT CHARGE 157,649 157,649 149,905 148,489 -0.94%
881010 - WORKERS’ COMP ISF MISC 19,800 21,458 27,570 32,432 17.64%
881012 - GENERAL LIABILITY INSURANCE 82,604 72,079 65,518 84,589 29.11%
881014 - ANNUAL OPEB CHARGE 62,408 61,310 59,605 5,362 -91.00%
88 - INTERNAL SVC CHARGE Total 744,754 786,491 822,268 801,534 -2.52%
0106023 - CENTRAL LIBRARY Total 3,532,116 3,774,251 4,329,713 4,102,782 -5.24%
0106024 - BALBOA BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 103,304 114,307 110,093 112,520 2.21%
711003 - SALARIES PART TIME 89,441 101,346 153,748 157,629 2.52%
70 - REGULAR SALARIES Total 192,744 215,653 263,841 270,149 2.39%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 336 271 275 275 0.00%
71 - SPECIAL PAYS Total 336 271 275 275 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,562 22,675 22,584 22,596 0.05%
City of Newport Beach • Adopted Budget FY 2025-26 257
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
721002 - CAFETERIA ALLOWANCE PT 9,325 9,351 - 9,300 0.00%
722001 - PENSION EE NORMAL COST MISC 15,464 16,274 20,247 18,475 -8.75%
723002 - PENSION ER NORMAL COST MISC 10,842 14,551 16,194 14,258 -11.95%
723004 - RETIREMENT PART TIME/TEMP 1,644 1,660 2,464 3,284 33.29%
724001 - PENSION EE CONTRIB MISC (17,548) (18,062) (22,963) (22,364)-2.61%
725001 - PENSION UAL REQUIRED MISC 22,365 20,506 24,023 25,177 4.81%
725003 - PENSION UAL DISCRETIONARY MISC 11,636 13,234 6,508 4,797 -26.29%
727004 - RHS $2.50 CONTRIBUTION 2,159 2,292 1,932 1,984 2.69%
727012 - LIFE INSURANCE 110 109 105 420 300.00%
727013 - EMP ASSISTANCE PROGRAM 21 20 20 80 300.00%
727016 - MEDICARE FRINGES 2,700 3,011 3,916 3,917 0.03%
727019 - SURVIVOR BENEFIT 67 63 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 27 29 - - 0.00%
728003 - COMPENSATED ABSENCES 3,434 3,741 3,853 3,938 2.21%
72 - BENEFITS Total 84,807 89,454 78,883 85,863 8.85%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 558 1,483 - 500 0.00%
74 - OTHER PAYS Total 558 1,483 - 500 0.00%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 18,156 17,665 16,000 - -100.00%
81 - CONTRACT SERVICES Total 18,156 17,665 16,000 - -100.00%
83 - UTILITIES
831005 - UTILITIES WATER 8,279 8,236 10,000 10,000 0.00%
83 - UTILITIES Total 8,279 8,236 10,000 10,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 488 752 900 900 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 109 198 200 200 0.00%
841010 - SUPPLIES COPY MACHINE 926 639 1,150 1,150 0.00%
84 - SUPPLIES & MATERIALS Total 1,524 1,588 2,250 2,250 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 1,130 120 - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 139 95 200 - -100.00%
851016 - MAINT & REPAIR BUILDING 3,479 4,522 13,000 - -100.00%
851066 - SEWER USE FEE/PROP TAX 1,179 1,216 2,000 2,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26258
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
851072 - SEWER FEES: FIXED + USE 2,096 2,308 2,400 2,793 16.38%
85 - MAINTENANCE & REPAIR Total 8,022 8,262 17,600 4,793 -72.77%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 15 - 19 19 0.00%
86 - TRAVEL & TRAINING Total 15 - 19 19 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 54,300 60,881 69,095 70,545 2.10%
881005 - IT ISF REPLACEMENT CHARGE 20,065 20,065 19,773 19,586 -0.94%
881010 - WORKERS’ COMP ISF MISC 2,517 2,814 3,623 4,228 16.68%
881012 - GENERAL LIABILITY INSURANCE 9,408 7,532 7,781 9,876 26.93%
881014 - ANNUAL OPEB CHARGE 5,108 5,612 5,222 472 -90.96%
88 - INTERNAL SVC CHARGE Total 91,399 96,905 105,495 104,707 -0.75%
0106024 - BALBOA BRANCH LIBRARY Total 405,841 439,515 494,362 478,557 -3.20%
0106051 - LIBRARY FOUNDATION
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING - 790 - - 0.00%
841052 - LIBRARY MATERIALS 32,253 2,430 - - 0.00%
84 - SUPPLIES & MATERIALS Total 32,253 3,220 - - 0.00%
87 - GENERAL EXPENSES
871017 - SOFTWARE LICENSE RENEWAL - 1,127 - 1,127 0.00%
87 - GENERAL EXPENSES Total - 1,127 - 1,127 0.00%
90 - CAPITAL EXPENDITURES
911027 - SOFTWARE LICENSE NEW 1,127 - - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 603 21,546 - - 0.00%
90 - CAPITAL EXPENDITURES Total 1,730 21,546 - - 0.00%
0106051 - LIBRARY FOUNDATION Total 33,984 25,893 - 1,127 0.00%
0106052 - FRIENDS OF THE LIBRARY
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 46,152 64,530 - - 0.00%
841052 - LIBRARY MATERIALS 119,914 224,600 - - 0.00%
84 - SUPPLIES & MATERIALS Total 166,066 289,130 - - 0.00%
0106052 - FRIENDS OF THE LIBRARY Total 166,066 289,130 - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 259
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01060601 - TECHNICAL PROCESSING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 197,308 214,364 217,410 221,998 2.11%
70 - REGULAR SALARIES Total 197,308 214,364 217,410 221,998 2.11%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 293 287 638 447 -30.00%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,098 2,097 2,438 2,247 -7.85%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 67,687 68,024 67,752 67,788 0.05%
722001 - PENSION EE NORMAL COST MISC 18,931 20,353 20,785 21,009 1.08%
723002 - PENSION ER NORMAL COST MISC 15,661 19,442 19,601 19,118 -2.46%
724001 - PENSION EE CONTRIB MISC (24,239) (24,677) (25,448) (27,415)7.73%
725001 - PENSION UAL REQUIRED MISC 44,215 40,539 47,440 49,673 4.71%
725003 - PENSION UAL DISCRETIONARY MISC 23,003 26,164 12,851 9,464 -26.36%
727004 - RHS $2.50 CONTRIBUTION 4,235 11,246 3,838 5,224 36.11%
727012 - LIFE INSURANCE 310 315 315 315 0.00%
727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00%
727016 - MEDICARE FRINGES 3,362 3,561 3,209 3,245 1.13%
727019 - SURVIVOR BENEFIT 100 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,280 1,537 1,740 1,740 0.00%
728003 - COMPENSATED ABSENCES 6,788 7,396 7,609 7,770 2.11%
72 - BENEFITS Total 162,393 174,147 159,751 157,991 -1.10%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 48 48 0.00%
74 - OTHER PAYS Total - - 48 48 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 672 898 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 11,933 6,360 15,000 15,000 0.00%
84 - SUPPLIES & MATERIALS Total 12,605 7,259 16,000 16,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 44,986 50,425 57,213 58,411 2.09%
881005 - IT ISF REPLACEMENT CHARGE 16,583 16,583 16,341 16,187 -0.94%
881010 - WORKERS’ COMP ISF MISC 2,086 2,351 3,030 3,603 18.89%
881012 - GENERAL LIABILITY INSURANCE 9,874 9,274 8,764 10,931 24.72%
City of Newport Beach • Adopted Budget FY 2025-26260
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881014 - ANNUAL OPEB CHARGE 10,099 11,096 10,312 931 -90.97%
88 - INTERNAL SVC CHARGE Total 83,629 89,729 95,661 90,063 -5.85%
01060601 - TECHNICAL PROCESSING Total 458,032 487,595 491,308 488,347 -0.60%
01060603 - CULTURAL & ARTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 10,761 10,629 23,000 23,000 0.00%
811059 - SCULPTURE GARDEN VNB 76,177 153,231 135,000 214,080 58.58%
81 - CONTRACT SERVICES Total 86,938 163,860 158,000 237,080 50.05%
82 - GRANT OPERATING
821006 - CITY GRANTS 30,000 25,000 30,000 30,000 0.00%
82 - GRANT OPERATING Total 30,000 25,000 30,000 30,000 0.00%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 43,091 49,775 60,500 60,500 0.00%
84 - SUPPLIES & MATERIALS Total 43,091 49,775 60,500 60,500 0.00%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 5,248 2,828 4,248 4,248 0.00%
85 - MAINTENANCE & REPAIR Total 5,248 2,828 4,248 4,248 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 4,195 1,850 1,340 1,340 0.00%
871004 - PUBLICATIONS & DUES NOC 1,308 1,341 1,000 1,000 0.00%
87 - GENERAL EXPENSES Total 5,503 3,191 2,340 2,340 0.00%
01060603 - CULTURAL & ARTS Total 170,780 244,655 255,088 334,168 31.00%
01060604 - LITERACY SERVICES
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 41,123 73,768 62,349 79,903 28.15%
70 - REGULAR SALARIES Total 41,123 73,768 62,349 79,903 28.15%
72 - BENEFITS
721002 - CAFETERIA ALLOWANCE PT 383 - 9,300 - -100.00%
722001 - PENSION EE NORMAL COST MISC 1,278 3,538 2,742 2,537 -7.49%
723002 - PENSION ER NORMAL COST MISC 1,384 5,099 3,740 3,370 -9.89%
723004 - RETIREMENT PART TIME/TEMP 605 710 939 1,761 87.52%
724001 - PENSION EE CONTRIB MISC (1,837) (5,455) (4,085) (4,036)-1.20%
City of Newport Beach • Adopted Budget FY 2025-26 261
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
725001 - PENSION UAL REQUIRED MISC 9,585 8,788 - - 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 4,987 5,672 - - 0.00%
727012 - LIFE INSURANCE - - - 210 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 40 0.00%
727016 - MEDICARE FRINGES 466 959 904 1,159 28.15%
727019 - SURVIVOR BENEFIT - 63 - - 0.00%
72 - BENEFITS Total 16,850 19,373 13,541 5,041 -62.77%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 360 - - - 0.00%
74 - OTHER PAYS Total 360 - - - 0.00%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 2,341 4,139 - - 0.00%
841007 - SUPPLIES OFFICE NOC 298 294 - - 0.00%
841052 - LIBRARY MATERIALS 1,049 2,271 - - 0.00%
84 - SUPPLIES & MATERIALS Total 3,688 6,705 - - 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 1,490 - - - 0.00%
871017 - SOFTWARE LICENSE RENEWAL 8,000 - - - 0.00%
87 - GENERAL EXPENSES Total 9,490 - - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 8,024 8,931 10,062 19,507 93.86%
881005 - IT ISF REPLACEMENT CHARGE 2,764 2,764 2,724 5,288 94.12%
881010 - WORKERS’ COMP ISF MISC 348 394 964 1,123 16.43%
881012 - GENERAL LIABILITY INSURANCE 1,648 1,830 1,492 2,185 46.43%
88 - INTERNAL SVC CHARGE Total 12,784 13,919 15,243 28,102 84.36%
01060604 - LITERACY SERVICES Total 84,295 113,765 91,132 113,046 24.05%
1800012 - VNB PUBLIC BENEFIT
81 - CONTRACT SERVICES
811059 - SCULPTURE GARDEN VNB 82,650 3,850 --0.00%
81 - CONTRACT SERVICES Total 82,650 3,850 --0.00%
1800012 - VNB PUBLIC BENEFIT Total 82,650 3,850 --0.00%
1800013 - NB ARTS FOUNDATION
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 9,778 9,821 --0.00%
84 - SUPPLIES & MATERIALS Total 9,778 9,821 --0.00%
City of Newport Beach • Adopted Budget FY 2025-26262
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
1800013 - NB ARTS FOUNDATION Total 9,778 9,821 --0.00%
83160 - Ackerman Library
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C -19,940 --0.00%
90 - CAPITAL EXPENDITURES Total -19,940 --0.00%
83160 - Ackerman Library Total -19,940 --0.00%
Grand Total 9,296,823 10,176,875 10,818,892 10,495,210 -2.99%
MISSION STATEMENT
The Newport Beach Police Department is committed
to providing our Community with the highest quality
police services possible to maintain the quality of life
that is cherished by those who reside, work, and visit
here.
POLICE
2ur mission is to
5espond positively to the Community
s needs,
desires, and values and in so doing be
recogni]ed as an e[tension and reflection of
those we serve.
Provide a safe and healthy environment for all,
free from violence and property loss resulting
from criminal acts, and inMuries caused by traffic
violators.
0anage inevitable change and welcome the
challenge of future problems with creative
solutions which are financially prudent and
consistent with Community values.
City of Newport Beach • Adopted Budget FY 2025-26264
OVERVIEW
With over one hundred years of service to the citizens of Newport Beach, the Police
Department stands as an example of municipal efficiency with a workforce committed to the
Community and its visitors. Members of the Police Department’s Patrol/Traffic Division are the
Community’s front line defense against criminal activity and quality of life concerns, as well as
offering ancillary services such as parking enforcement, animal control and detention services.
The Detective Division is the investigative arm of the Police Department and is responsible for
providing investigative follow up for more
than 10,000 reports the Police Department takes
each year. The Division is also responsible
for narcotics and vice enforcement, criminal
intelligence, crime analysts, School Resources
Officers, court liaison services and crime
scene investigation.
Offering administrative, technical and fleet
support to the Police Department is the
Support Services Division. The Division’s
Communication Section is responsible for
taking telephone calls and generating Computer
Aided Dispatch system events, while the Records Section helps process reports generated
by Police Department employees. The Division’s additional responsibilities include the Property and
Evidence Unit, Personnel, Training, Fiscal Services, Range Operations, Information Technology, and
Fleet Maintenance.
The Office of the Chief of Police is responsible for the effective and responsive leadership of the Police
Department. The Office is also responsible for the organization’s community outreach and education
programs as well as internal quality and professional standards.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Established a new Quality of Life/Homeless Liaison unit using existing personnel resources.
• Adjusted patrol procedures to enforce new public camping and public conduct ordinance.
• Recruited and appointed three new Civilian Investigators to staff the Crime Information Center (CIC).• Established the CIC using existing infrastructure.
• Procured and implemented the Flock ALPR system and established policies and procedures for
its use.
• Procured and implemented the Fusus intelligence platform and began community outreach for
integration of private CCTV systems.
• Implemented smart phone stipends for all field personnel and detectives to enable better access to technology systems and investigative resources.
• Procured and implemented a new virtual use-of-force training system.
• Established a new Drone-As-First-Responder program to be operated from the CIC, including evaluation, procurement and implementation.
• Created an ancillary drone program for critical incidents and directed enforcement.
City of Newport Beach • Adopted Budget FY 2025-26 265
BUDGET HIGHLIGHTS
• Added new funding to support ongoing technology initiatives
o Expanded Flock ALPR data storage to one year (from 30 days) o Access to law enforcement databases for stolen personal property and related photos and suspect information and nationwide alerting
• Utilized $50,000 in Asset Forfeiture funding for continued support of CIC real-time crime analysis and investigative tools.• Expanded funding for Animal Control wildlife rehabilitation.
• Added $5,000 in new funding to train and equip a Tactical Emergency Medical Services team to
treat persons seriously injured in critical incidents.
• Replaced gas masks issued to police officers and sergeants.
• Added one additional patrol vehicle for the new Quality of Life/Homeless Liaison unit.
• Installed new data modems in patrol vehicles to support in-car and body worn camera video.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Maintain excellent response times by responding to Priority 1 calls for service within an average of three minutes, 15 seconds and Priority 2 calls for service within six minutes.
• Expand investigators’ access to important law enforcement databases.
• Establish field operations unit to support CIC and crime analysis-directed enforcement.
• Fully implement the Drone-As-First-Responder program with 2 minute, 30 second response time to Priority 1 and Priority 2 calls for service.
• Provided new access to subscription databases for commercial ALPR data, cell phone
information and photo recognition.
• In 2024, volunteers provided 5,289 hours of service hours o Conducted vacation checks o Distributed 3,773 crime alert door hangers o Administrative support such as storekeeping, IT operations, fleet maintenance• Received $360,000 in Office of Traffic Safety grant funds to impact traffic safety priorities.
City of Newport Beach • Adopted Budget FY 2025-26266
DEPARTMENT PERFORMANCE MEASURES
Performance Measure A c t u a l
2023
Actual
2024
Projected
2025 Target
Percentage of all 911 calls answered within 15 seconds 99.85%99.84%99.80%95%
Average response time for Priority 1 calls 3:00 2:56 3:15 3:15
Average response time for Priority 2 calls 5:57 5:53 6:00 6:00
Number of phone calls handled in Dispatch 169,371 163,030 160,000 N/A
Total calls for service (dispatched and field-ini-tiated)101,946 99,093 98,000 N/A
Arrests 2,565 3,218 2,800 N/A
Investigative Clearance Rate (percentage of
criminal cases closed)45.70%54.50%50%45%
Social Media posts 210 210 200 200
Crime Alerts issued 94 78 80 80
Note: Measures reflected are in calendar year
City of Newport Beach • Adopted Budget FY 2025-26 267
POLICE DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
0103511 - EMERGENCY PREPAREDNESS 322,020 261,516 276,525 266,568 -3.60%
0103522 - POLICE IT 2,399,235 2,681,673 2,609,963 2,561,006 -1.88%
01035351 - POLICE CHIEF 2,571,800 3,130,757 3,287,817 3,581,068 8.92%
01035352 - POLICE SUPPORT SERVICES 10,089,490 10,775,626 11,909,580 10,700,752 -10.15%
01035353 - PATROL 31,544,159 32,963,444 34,614,999 34,808,572 0.56%
01035354 - TRAFFIC 7,855,553 8,063,979 7,973,217 7,977,015 0.05%
01035355 - DETECTIVES 14,002,058 14,115,634 15,272,273 15,043,742 -1.50%
01035356 - FLEET MAINTENANCE 2,085,331 2,088,425 2,212,333 2,250,660 1.73%
1050061 - FEDERAL DEPT OF JUSTICE 4,632 17,393 311,000 120,000 -61.41%
1050062 - FED/DOJ ENFORCEMNT 20,507 - - - 0.00%
11035 - OTS POLICE DEPT 299,968 281,796 - - 0.00%
11135 - SLESF GRANT POLICE DEPT 215,174 241,105 250,000 250,000 0.00%
Grand Total 71,409,927 74,621,348 78,717,707 77,559,382 -1.47%
City of Newport Beach • Adopted Budget FY 2025-26268
POLICE PERSONNEL
FY 24 FY 25 FY 26
Full-Time 234.00 237.00 237.00
Part-Time (FTE)13.43 13.43 13.43
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT TO THE POLICE CHIEF 1.00 1.00 105,361 2,760 35,787 143,908
ANIMAL CONTROL OFFICER 3.00 3.00 282,981 16,302 102,537 401,819
ANIMAL CONTROL OFFICER, SENIOR 2.00 2.00 221,789 24,166 75,358 321,312
CIVILIAN CUSTODY SUPERVISOR 1.00 1.00 128,515 10,240 40,326 179,081
CIVILIAN INVESTIGATOR 6.00 6.00 592,513 25,597 209,885 827,995
CIVILIAN SUPERVISOR 2.00 2.00 226,527 21,713 75,660 323,900
COMMUNITY SERVICES OFFICER 28.00 28.00 2,056,797 87,623 883,230 3,027,650
COMMUNITY SERVICES OFFICER, SENIOR 3.00 3.00 247,812 14,789 98,863 361,465
COMPUTER SYSTEMS MANAGER (PD)1.00 1.00 181,973 14,567 46,411 242,951
CRIME ANALYST, SENIOR 1.00 1.00 90,809 8,366 33,384 132,559
CRIME PREVENTION SPECIALIST 3.00 3.00 308,133 25,607 109,020 442,761
CRIME SCENE INVESTIGATOR 3.00 3.00 273,526 10,055 99,321 382,903
CRIME SCENE INVESTIGATOR, SENIOR 1.00 1.00 109,913 11,334 37,358 158,605
CUSTODY OFFICER 8.00 8.00 742,255 26,572 272,975 1,041,802
ELECTRONICS SPECIALIST (PD)1.00 1.00 123,916 12,655 39,704 176,276
EMERGENCY SERVICES COORDINATOR 1.00 1.00 128,076 10,537 39,647 178,260
FISCAL SERVICES/FACILITIES MANAGER (PD)1.00 1.00 146,989 14,594 42,850 204,433
IT ANALYST 1.00 1.00 109,366 6,152 37,119 152,636
IT COORDINATOR (PD)3.00 3.00 452,206 36,689 127,628 616,523
POLICE CHIEF 1.00 1.00 283,523 960 55,569 340,052
POLICE CHIEF, ASSISTANT 2.00 2.00 527,996 28,968 92,359 649,324
POLICE DISPATCHER 11.00 11.00 998,548 54,208 372,155 1,424,910
POLICE DISPATCHER, SENIOR 3.00 3.00 339,349 37,019 113,213 489,581
POLICE LIEUTENANT 8.00 8.00 1,591,560 282,927 323,410 2,197,897
POLICE MECHANIC II 1.00 1.00 87,050 3,360 33,692 124,101
POLICE MECHANIC, SENIOR 1.00 1.00 102,600 5,989 37,007 145,597
POLICE OFFICER 112.00 112.00 13,523,894 1,575,978 4,072,341 19,172,213
POLICE SERGEANT 25.00 25.00 4,164,196 585,717 921,463 5,671,376
POLICE SUPPORT SERVICES ADMINISTRATOR 1.00 1.00 212,792 10,480 47,783 271,056
RANGEMASTER-ARMORER 1.00 1.00 95,831 3,309 35,329 134,469
STATION OFFICER 1.00 1.00 96,167 4,260 35,534 135,961
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
COMMUNITY SERVICES OFFICER 5.15 5.15 347,384 960 28,275 376,619
POLICE CADET 1.70 1.70 80,602 - 4,316 84,918
POLICE DISPATCHER 2.22 2.22 203,184 - 12,419 215,603
RESERVE POLICE OFFICER 4.36 4.36 369,700 1,920 19,502 391,123
29,553,835 2,976,372 8,611,556 41,141,763
City of Newport Beach • Adopted Budget FY 2025-26 269
POLICE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 58,523,018 61,473,314 64,224,518 63,676,542 -0.85%
70 - REGULAR SALARIES 23,677,837 24,789,787 29,909,106 29,553,834 -1.19%
71 - SPECIAL PAYS 2,577,833 2,727,390 2,722,199 2,874,630 5.60%
72 - BENEFITS 27,383,749 28,267,035 27,755,179 27,249,508 -1.82%
74 - OTHER PAYS 4,883,600 5,689,102 3,838,034 3,998,570 4.18%
MAINTENANCE & OPERATIONS 5,079,790 5,492,837 6,319,516 6,820,746 7.93%
81 - CONTRACT SERVICES 1,858,936 2,059,828 2,527,335 2,979,481 17.89%
82 - GRANT OPERATING 1,280 3,879 - - 0.00%
83 - UTILITIES 432,254 489,179 473,172 506,692 7.08%
84 - SUPPLIES & MATERIALS 720,450 729,950 754,022 783,022 3.85%
85 - MAINTENANCE & REPAIR 782,293 823,239 911,944 948,129 3.97%
86 - TRAVEL & TRAINING 329,237 333,982 575,591 380,591 -33.88%
87 - GENERAL EXPENSES 955,340 1,052,780 1,077,452 1,222,831 13.49%
INTERNAL SERVICE CHARGE 7,717,038 7,604,735 8,165,978 7,054,399 -13.61%
88 - INTERNAL SVC CHARGE 7,717,038 7,604,735 8,165,978 7,054,399 -13.61%
CAPITAL EXPENDITURES 90,081 50,462 7,695 7,695 0.00%
90 - CAPITAL EXPENDITURES 90,081 50,462 7,695 7,695 0.00%
Grand Total 71,409,927 74,621,348 78,717,707 77,559,382 -1.47%
58.5 M
5.1 M
7.7 M
.1 M
61.5 M
5.5 M 7.6 M
.1 M
64.2 M
6.3 M 8.2 M
.0 M
63.7 M
6.8 M 7.1 M
.0 M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26270
POLICE SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0103511 - EMERGENCY PREPAREDNESS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 113,047 122,454 129,332 128,076 -0.97%
70 - REGULAR SALARIES Total 113,047 122,454 129,332 128,076 -0.97%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 4 4 - 25 0.00%
712011 - HOLIDAY PAY MISCELLANEOUS 5,223 5,665 5,641 5,810 3.00%
712012 - HOLIDAY PAY SAFETY 6 - - - 0.00%
712015 - LONGEVITY PAY MISC 3,391 3,673 3,657 3,767 3.00%
71 - SPECIAL PAYS Total 8,624 9,342 9,298 9,602 3.27%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 12,033 12,066 21,372 20,784 -2.75%
722001 - PENSION EE NORMAL COST MISC 13,126 13,669 14,373 13,930 -3.08%
723002 - PENSION ER NORMAL COST MISC 8,754 10,986 11,496 10,751 -6.48%
724001 - PENSION EE CONTRIB MISC (15,829) (17,147) (18,427) (17,895)-2.89%
725001 - PENSION UAL REQUIRED MISC 25,444 23,328 28,221 28,658 1.55%
725003 - PENSION UAL DISCRETIONARY MISC 13,237 15,056 7,645 5,460 -28.58%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,607 1,717 1,646 1,698 3.16%
727012 - LIFE INSURANCE 94 96 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 18 18 20 20 0.00%
727016 - MEDICARE FRINGES 2,249 2,338 2,069 2,010 -2.87%
727018 - PORAC RET MED TRUST 1,074 1,106 1,200 1,200 0.00%
727019 - SURVIVOR BENEFIT 33 63 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,013 2,245 2,587 2,562 -0.97%
728003 - COMPENSATED ABSENCES 3,906 4,224 4,527 4,483 -0.97%
72 - BENEFITS Total 68,723 70,731 77,793 74,725 -3.94%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 26,089 22,613 20,000 20,000 0.00%
74 - OTHER PAYS Total 26,089 22,613 20,000 20,000 0.00%
81 - CONTRACT SERVICES
City of Newport Beach • Adopted Budget FY 2025-26 271
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811027 - SERVICES CITY PRINT CONTRACT - - 196 196 0.00%
81 - CONTRACT SERVICES Total - - 196 196 0.00%
82 - GRANT OPERATING
821005 - EMPG GRANT EXPENSES 1,280 3,879 - - 0.00%
82 - GRANT OPERATING Total 1,280 3,879 - - 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 11,502 881 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS Total 11,502 881 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 375 375 0.00%
85 - MAINTENANCE & REPAIR Total - - 375 375 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 6,256 2,377 2,000 2,000 0.00%
861003 - TRAINING 475 2,744 500 500 0.00%
861005 - TRAINING CITY WIDE 4,167 3,284 5,514 5,514 0.00%
86 - TRAVEL & TRAINING Total 10,898 8,404 8,014 8,014 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 773 1,745 1,745 0.00%
871004 - PUBLICATIONS & DUES NOC 349 274 1,000 1,000 0.00%
87 - GENERAL EXPENSES Total 349 1,047 2,745 2,745 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 3,404 3,475 3,706 3,580 -3.38%
881005 - IT ISF REPLACEMENT CHARGE 1,916 1,916 1,727 1,666 -3.53%
881010 - WORKERS’ COMP ISF MISC 4,478 5,481 7,112 7,703 8.31%
881012 - GENERAL LIABILITY INSURANCE 5,957 5,046 5,093 4,348 -14.62%
881014 - ANNUAL OPEB CHARGE 5,754 6,246 6,135 537 -91.24%
88 - INTERNAL SVC CHARGE Total 21,509 22,163 23,772 17,835 -24.98%
90 - CAPITAL EXPENDITURES
911027 - SOFTWARE LICENSE NEW 60,000 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 60,000 - - - 0.00%
0103511 - EMERGENCY PREPAREDNESS Total 322,020 261,516 276,525 266,568 -3.60%
City of Newport Beach • Adopted Budget FY 2025-26272
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0103522 - POLICE IT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 757,989 821,147 875,452 867,461 -0.91%
70 - REGULAR SALARIES Total 757,989 821,147 875,452 867,461 -0.91%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 530 513 200 538 169.24%
712006 - BILINGUAL PAY 2,407 2,413 2,400 2,400 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 8 - - - 0.00%
712010 - EDUCATION RETENTION 7,283 7,900 7,865 8,201 4.27%
712011 - HOLIDAY PAY MISCELLANEOUS 24,770 26,866 26,749 27,551 3.00%
712012 - HOLIDAY PAY SAFETY 28 - - - 0.00%
712015 - LONGEVITY PAY MISC 22,739 24,914 24,526 26,151 6.62%
71 - SPECIAL PAYS Total 57,766 62,606 61,740 64,841 5.02%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 115,982 119,347 128,232 124,704 -2.75%
722001 - PENSION EE NORMAL COST MISC 87,965 91,629 96,909 94,295 -2.70%
723002 - PENSION ER NORMAL COST MISC 58,679 73,645 77,508 72,771 -6.11%
724001 - PENSION EE CONTRIB MISC (106,095) (114,950) (124,243) (121,129)-2.51%
725001 - PENSION UAL REQUIRED MISC 171,079 156,854 191,028 194,100 1.61%
725003 - PENSION UAL DISCRETIONARY MISC 89,005 101,235 51,748 36,981 -28.54%
727003 - CELL PHONE STIPEND 5,777 5,793 5,760 5,760 0.00%
727004 - RHS $2.50 CONTRIBUTION 11,697 12,121 10,656 10,968 2.93%
727012 - LIFE INSURANCE 628 638 630 630 0.00%
727013 - EMP ASSISTANCE PROGRAM 118 119 120 120 0.00%
727016 - MEDICARE FRINGES 12,682 13,734 13,941 13,594 -2.49%
727018 - PORAC RET MED TRUST 7,200 7,237 7,200 7,200 0.00%
727019 - SURVIVOR BENEFIT 201 376 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 14,929 16,412 17,509 17,349 -0.91%
728003 - COMPENSATED ABSENCES 26,264 28,322 30,641 30,361 -0.91%
72 - BENEFITS Total 496,110 512,513 507,640 487,703 -3.93%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 32,960 42,819 30,900 30,900 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME - 726 200 367 83.45%
74 - OTHER PAYS Total 32,960 43,545 31,100 31,267 0.54%
City of Newport Beach • Adopted Budget FY 2025-26 273
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 6,318 5,877 5,400 5,400 0.00%
811008 - SERVICES PROFESSIONAL 1,489 1,154 1,800 1,800 0.00%
811035 - COMPUTER CONSULTANTS 6,043 11,035 6,108 6,108 0.00%
81 - CONTRACT SERVICES Total 13,850 18,066 13,308 13,308 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 187,010 216,086 200,000 210,618 5.31%
831002 - UTILITIES TELEPHONE 4,197 - - - 0.00%
83 - UTILITIES Total 191,207 216,086 200,000 210,618 5.31%
84 - SUPPLIES & MATERIALS
841065 - COMPUTER SUPPLY MEMORY/HD 21,552 19,482 24,000 24,000 0.00%
84 - SUPPLIES & MATERIALS Total 21,552 19,482 24,000 24,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 18,612 24,482 23,771 23,771 0.00%
851013 - PRINTER MAINT/SUPPLIES 28,586 58,962 38,150 38,150 0.00%
85 - MAINTENANCE & REPAIR Total 47,198 83,444 61,921 61,921 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 8,580 10,149 10,000 10,000 0.00%
86 - TRAVEL & TRAINING Total 8,580 10,149 10,000 10,000 0.00%
87 - GENERAL EXPENSES
871017 - SOFTWARE LICENSE RENEWAL 335,892 469,349 409,947 414,230 1.04%
871018 - HARDWARE MONITOR/PRINTER 23,378 25,993 27,000 27,000 0.00%
871019 - NETWORK EQUIPMENT 41,565 38,865 37,996 37,996 0.00%
871020 - PC REPLACEMENT 217,801 182,908 188,271 188,271 0.00%
871021 - HARDWARE MAINTENANCE 15,316 15,034 15,457 15,457 0.00%
87 - GENERAL EXPENSES Total 633,952 732,149 678,671 682,955 0.63%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 17,261 17,689 19,074 18,322 -3.94%
881005 - IT ISF REPLACEMENT CHARGE 11,494 11,494 10,364 9,996 -3.55%
881010 - WORKERS’ COMP ISF MISC 30,006 33,609 43,733 47,831 9.37%
881012 - GENERAL LIABILITY INSURANCE 40,666 31,049 31,435 27,145 -13.65%
City of Newport Beach • Adopted Budget FY 2025-26274
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881014 - ANNUAL OPEB CHARGE 38,644 41,871 41,525 3,638 -91.24%
88 - INTERNAL SVC CHARGE Total 138,072 135,711 146,131 106,932 -26.82%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. - 26,775 - - 0.00%
90 - CAPITAL EXPENDITURES Total - 26,775 - - 0.00%
0103522 - POLICE IT Total 2,399,235 2,681,673 2,609,963 2,561,006 -1.88%
01035351 - POLICE CHIEF
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 364,016 352,443 381,050 376,555 -1.18%
711002 - SALARIES SAFETY 576,390 925,740 1,021,357 1,161,954 13.77%
70 - REGULAR SALARIES Total 940,406 1,278,183 1,402,408 1,538,509 9.70%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 373 218 267 267 0.00%
712006 - BILINGUAL PAY 2,031 2,413 2,400 4,200 75.00%
712007 - LONGEVITY PAY SAFETY 8,150 9,656 12,445 15,586 25.23%
712009 - SCHOLASTIC ACHIEVEMENT 27,908 39,588 51,224 61,364 19.80%
712010 - EDUCATION RETENTION 3,618 5,014 5,228 5,432 3.90%
712011 - HOLIDAY PAY MISCELLANEOUS 3,470 2,473 1,396 5,840 318.41%
712012 - HOLIDAY PAY SAFETY 23,423 26,930 34,665 39,511 13.98%
712013 - PMA LEADERSHIP COMPENSATION 5,482 12,952 15,131 34,158 125.75%
712015 - LONGEVITY PAY MISC 3,468 3,711 2,505 4,968 98.30%
71 - SPECIAL PAYS Total 77,924 102,956 125,261 171,326 36.77%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 145,068 159,058 194,772 208,464 7.03%
722001 - PENSION EE NORMAL COST MISC 33,126 33,770 36,426 35,662 -2.10%
722002 - PENSION EE NORMAL COST SAFETY 63,774 94,290 111,829 135,574 21.23%
723002 - PENSION ER NORMAL COST MISC 26,568 34,171 37,257 35,088 -5.82%
723003 - PENSION ER NORMAL COST SAFETY 128,860 223,517 247,764 271,279 9.49%
724001 - PENSION EE CONTRIB MISC (43,475) (46,230) (50,940) (50,494)-0.88%
724002 - PENSION EE CONTRIB SAFETY (98,461) (150,435) (162,167) (188,867)16.46%
725001 - PENSION UAL REQUIRED MISC 77,421 70,983 83,147 84,256 1.33%
725002 - PENSION UAL REQUIRED SAFETY 399,283 371,444 523,938 636,274 21.44%
725003 - PENSION UAL DISCRETIONARY MISC 40,279 45,813 22,524 16,053 -28.73%
725004 - PENSION UAL DISCRETIONARY SFTY 197,303 227,536 141,931 121,227 -14.59%
727003 - CELL PHONE STIPEND 4,890 6,426 7,680 9,600 25.00%
727004 - RHS $2.50 CONTRIBUTION 13,186 14,541 12,518 14,528 16.06%
City of Newport Beach • Adopted Budget FY 2025-26 275
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727012 - LIFE INSURANCE 782 928 945 1,050 11.11%
727013 - EMP ASSISTANCE PROGRAM 149 177 180 200 11.11%
727016 - MEDICARE FRINGES 17,386 23,917 22,394 24,928 11.31%
727017 - PARS DC 401A 3,530 5,305 5,915 5,670 -4.14%
727018 - PORAC RET MED TRUST 2,633 3,530 3,600 3,600 0.00%
727019 - SURVIVOR BENEFIT 301 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 13,909 18,027 20,071 22,993 14.56%
728003 - COMPENSATED ABSENCES 36,943 43,882 49,084 53,848 9.70%
72 - BENEFITS Total 1,063,455 1,181,152 1,308,870 1,440,933 10.09%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 91,553 65,147 50,000 50,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 65,873 155,699 21,934 21,934 0.00%
74 - OTHER PAYS Total 157,426 220,846 71,934 71,934 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 9,099 21,952 17,392 17,392 0.00%
81 - CONTRACT SERVICES Total 9,099 21,952 17,392 17,392 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 2,374 3,846 3,755 3,755 0.00%
861003 - TRAINING 7,702 19,019 17,000 17,000 0.00%
86 - TRAVEL & TRAINING Total 10,076 22,865 20,755 20,755 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 46,147 39,800 35,000 35,000 0.00%
871004 - PUBLICATIONS & DUES NOC 795 1,415 2,270 2,270 0.00%
87 - GENERAL EXPENSES Total 46,942 41,215 37,270 37,270 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 22,804 23,375 28,295 30,116 6.44%
881005 - IT ISF REPLACEMENT CHARGE 15,325 15,325 15,547 16,660 7.16%
881010 - WORKERS’ COMP ISF MISC 45,664 52,514 10,094 11,039 9.36%
881011 - WORKERS’ COMP ISF SAFETY 20,123 22,245 92,613 121,535 31.23%
881012 - GENERAL LIABILITY INSURANCE 106,783 91,050 90,859 97,147 6.92%
881014 - ANNUAL OPEB CHARGE 55,078 56,384 66,521 6,452 -90.30%
881015 - OTHER INSURANCE ISF RATES 695 695 - - 0.00%
88 - INTERNAL SVC CHARGE Total 266,472 261,587 303,928 282,949 -6.90%
01035351 - POLICE CHIEF Total 2,571,800 3,130,757 3,287,817 3,581,068 8.92%
City of Newport Beach • Adopted Budget FY 2025-26276
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01035352 - POLICE SUPPORT SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 3,035,097 3,289,016 3,857,240 3,700,274 -4.07%
711002 - SALARIES SAFETY 518,331 533,489 543,967 199,678 -63.29%
711003 - SALARIES PART TIME 248,299 259,076 419,670 426,915 1.73%
70 - REGULAR SALARIES Total 3,801,727 4,081,580 4,820,877 4,326,867 -10.25%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 34,951 37,180 33,877 39,039 15.24%
712004 - CERTIFICATION PAY 20,648 22,003 22,624 22,108 -2.28%
712006 - BILINGUAL PAY 21,739 17,177 16,800 19,200 14.29%
712007 - LONGEVITY PAY SAFETY 10,998 7,263 5,950 2,936 -50.65%
712009 - SCHOLASTIC ACHIEVEMENT 34,207 20,888 15,718 16,640 5.86%
712010 - EDUCATION RETENTION 39,988 44,811 45,990 45,890 -0.22%
712011 - HOLIDAY PAY MISCELLANEOUS 60,351 58,568 57,981 82,815 42.83%
712012 - HOLIDAY PAY SAFETY 44,913 37,894 37,362 - -100.00%
712013 - PMA LEADERSHIP COMPENSATION 7,520 9,009 10,552 7,831 -25.79%
712015 - LONGEVITY PAY MISC 36,629 37,036 38,294 40,723 6.34%
71 - SPECIAL PAYS Total 311,944 291,829 285,149 277,182 -2.79%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 774,099 765,632 984,324 894,924 -9.08%
721002 - CAFETERIA ALLOWANCE PT 3,840 3,736 7,053 4,500 -36.20%
722001 - PENSION EE NORMAL COST MISC 295,327 319,141 364,361 346,703 -4.85%
722002 - PENSION EE NORMAL COST SAFETY 51,847 51,733 58,278 23,412 -59.83%
723002 - PENSION ER NORMAL COST MISC 294,039 357,380 399,735 366,960 -8.20%
723003 - PENSION ER NORMAL COST SAFETY 108,178 126,805 129,664 46,848 -63.87%
723004 - RETIREMENT PART TIME/TEMP 1,532 1,499 14,688 13,412 -8.69%
724001 - PENSION EE CONTRIB MISC (445,743) (476,245) (541,025) (515,249)-4.76%
724002 - PENSION EE CONTRIB SAFETY (81,267) (84,391) (86,207) (33,154)-61.54%
725001 - PENSION UAL REQUIRED MISC 846,284 775,919 841,668 827,958 -1.63%
725002 - PENSION UAL REQUIRED SAFETY 259,565 241,468 279,046 109,342 -60.82%
725003 - PENSION UAL DISCRETIONARY MISC 440,286 500,786 228,002 157,748 -30.81%
725004 - PENSION UAL DISCRETIONARY SFTY 128,262 147,916 75,592 20,832 -72.44%
727003 - CELL PHONE STIPEND 8,628 8,024 7,680 7,680 0.00%
727004 - RHS $2.50 CONTRIBUTION 58,750 41,320 38,550 33,586 -12.88%
727012 - LIFE INSURANCE 4,458 4,529 4,830 4,935 2.17%
727013 - EMP ASSISTANCE PROGRAM 860 874 920 940 2.17%
City of Newport Beach • Adopted Budget FY 2025-26 277
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727016 - MEDICARE FRINGES 73,012 79,392 75,467 66,304 -12.14%
727018 - PORAC RET MED TRUST 47,836 48,503 50,400 49,200 -2.38%
727019 - SURVIVOR BENEFIT 1,339 3,070 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 68,180 73,346 83,859 73,743 -12.06%
728003 - COMPENSATED ABSENCES 132,542 137,678 154,042 136,498 -11.39%
72 - BENEFITS Total 3,071,855 3,128,115 3,170,928 2,637,122 -16.83%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 472,860 607,085 370,000 370,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 172,256 211,087 165,000 165,000 0.00%
713008 - CALL BACK PAY - 153 - - 0.00%
713035 - OT GRANT REIMBURSED (477,570) (496,542) - - 0.00%
74 - OTHER PAYS Total 167,545 321,782 535,000 535,000 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 3,600 - 4,682 4,682 0.00%
811008 - SERVICES PROFESSIONAL 365,175 434,568 437,641 430,763 -1.57%
811012 - SERVICES JANITORIAL 170,608 153,683 179,980 179,980 0.00%
811027 - SERVICES CITY PRINT CONTRACT 16,369 15,637 15,220 15,220 0.00%
841060 - OTHER AGENCY FEES 77,182 71,917 82,007 82,007 0.00%
81 - CONTRACT SERVICES Total 632,934 675,804 719,530 712,652 -0.96%
83 - UTILITIES
831001 - TELECOMM DATALINES 34 - - 100 0.00%
831002 - UTILITIES TELEPHONE 29,772 35,307 33,858 37,457 10.63%
831003 - UTILITIES NATURAL GAS 9,968 5,738 8,753 8,753 0.00%
831004 - UTILITIES ELECTRICITY 194,957 223,719 222,049 238,497 7.41%
831005 - UTILITIES WATER 6,316 8,330 8,512 8,767 3.00%
83 - UTILITIES Total 241,047 273,093 273,172 293,574 7.47%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 56,536 56,374 66,215 66,215 0.00%
841010 - SUPPLIES COPY MACHINE 7,868 10,464 13,000 13,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 58,412 50,424 57,980 59,980 3.45%
841022 - PHOTO EXPENSE 189 - - -
841023 - SHOOTING RANGE SUPPLIES 60,281 192,057 68,800 68,800 0.00%
841044 - TOOLS INSTRUMENTS ETC 1,217 - - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 70,876 82,917 75,166 75,166 0.00%
84 - SUPPLIES & MATERIALS Total 255,379 392,236 281,161 283,161 0.71%
City of Newport Beach • Adopted Budget FY 2025-26278
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 14,779 13,264 13,395 13,395 0.00%
851010 - MAINT & REPAIR EQUIPMENT 12,138 37,747 29,751 29,751 0.00%
851013 - PRINTER MAINT/SUPPLIES - 778 - -
851016 - MAINT & REPAIR BUILDING 172,571 163,528 199,372 199,372 0.00%
851037 - MAINT & REPAIR NOC 1,198 - 1,477 1,477 0.00%
851066 - SEWER USE FEE/PROP TAX 13,658 14,091 14,870 15,548 4.56%
851072 - SEWER FEES: FIXED + USE 535 628 515 759 47.46%
85 - MAINTENANCE & REPAIR Total 214,879 230,036 259,381 260,303 0.36%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,828 31 2,814 2,814 0.00%
861003 - TRAINING 26,252 28,267 27,843 27,843 0.00%
861004 - TRAINING POST 133,807 139,638 136,991 137,991 0.73%
861009 - PEER SUPPORT PROGRAM 16,390 15,869 46,360 46,360 0.00%
86 - TRAVEL & TRAINING Total 178,277 183,805 214,008 215,008 0.47%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 17,773 29,576 35,000 35,000 0.00%
871004 - PUBLICATIONS & DUES NOC 9,874 10,700 12,033 12,033 0.00%
871006 - UNIFORM EXPENSE 241,863 234,864 204,473 245,568 20.10%
871017 - SOFTWARE LICENSE RENEWAL - - 100,000 100,000 0.00%
87 - GENERAL EXPENSES Total 269,510 275,141 351,506 392,601 11.69%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 140,928 144,536 159,294 143,983 -9.61%
881005 - IT ISF REPLACEMENT CHARGE 96,967 96,967 89,169 80,999 -9.16%
881010 - WORKERS’ COMP ISF MISC 189,064 216,202 188,507 237,685 26.09%
881011 - WORKERS’ COMP ISF SAFETY 20,123 27,806 116,221 74,842 -35.60%
881012 - GENERAL LIABILITY INSURANCE 293,275 224,481 229,221 205,721 -10.25%
881014 - ANNUAL OPEB CHARGE 191,826 205,972 208,763 16,356 -92.17%
881015 - OTHER INSURANCE ISF RATES 1,871 1,871 - - 0.00%
88 - INTERNAL SVC CHARGE Total 934,054 917,835 991,175 759,585 -23.37%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 5,718 4,169 5,000 5,000 0.00%
911024 - EQUIPMENT N.O.C. 4,621 201 2,695 2,695 0.00%
90 - CAPITAL EXPENDITURES Total 10,339 4,370 7,695 7,695 0.00%
01035352 - POLICE SUPPORT SERVICES Total 10,089,490 10,775,626 11,909,580 10,700,752 -10.15%
City of Newport Beach • Adopted Budget FY 2025-26 279
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01035353 - PATROL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 859,638 1,041,218 971,239 1,051,684 8.28%
711002 - SALARIES SAFETY 9,604,168 9,973,676 12,142,136 12,181,685 0.33%
711003 - SALARIES PART TIME 65,647 65,014 345,996 354,620 2.49%
70 - REGULAR SALARIES Total 10,529,454 11,079,908 13,459,371 13,587,989 0.96%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 13,639 13,583 11,215 14,262 27.17%
712006 - BILINGUAL PAY 33,416 38,091 31,200 42,600 36.54%
712007 - LONGEVITY PAY SAFETY 34,773 37,110 38,792 57,515 48.27%
712008 - MATRON PAY 10,605 11,418 6,500 6,500 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 471,265 455,109 458,411 529,068 15.41%
712010 - EDUCATION RETENTION 9,702 11,167 7,221 8,502 17.74%
712011 - HOLIDAY PAY MISCELLANEOUS 22,325 36,206 20,496 23,415 14.24%
712012 - HOLIDAY PAY SAFETY 374,770 377,742 367,460 416,731 13.41%
712013 - PMA LEADERSHIP COMPENSATION 17,341 32,459 35,755 63,509 77.62%
712015 - LONGEVITY PAY MISC 6,713 8,616 9,577 7,971 -16.77%
712016 - MOTOR OFFICER PAY - - 15,082 - -100.00%
712018 - CANINE PAY 35,233 36,338 37,309 43,621 16.92%
712019 - SAFETY CERTIFICATION PAY 185,122 182,086 185,241 199,140 7.50%
71 - SPECIAL PAYS Total
1,214,902 1,239,924 1,224,259 1,412,834 15.40%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 1,797,858 1,834,979 2,223,900 2,194,116 -1.34%
722001 - PENSION EE NORMAL COST MISC 75,358 111,871 86,511 89,971 4.00%
722002 - PENSION EE NORMAL COST SAFETY 1,118,042 1,171,240 1,302,310 1,391,262 6.83%
723002 - PENSION ER NORMAL COST MISC 91,250 146,196 104,428 106,608 2.09%
723003 - PENSION ER NORMAL COST SAFETY
2,057,170 2,368,139 2,757,570 2,793,263 1.29%
723004 - RETIREMENT PART TIME/TEMP 2,684 2,836 12,110 13,298 9.81%
724001 - PENSION EE CONTRIB MISC (130,643) (183,561) (136,012) (142,528)4.79%
724002 - PENSION EE CONTRIB SAFETY (1,464,321) (1,493,479) (1,857,701) (1,876,237)1.00%
725001 - PENSION UAL REQUIRED MISC 186,530 171,021 211,929 235,320 11.04%
725002 - PENSION UAL REQUIRED SAFETY 6,031,253 5,610,739 6,228,700 6,670,563 7.09%
725003 - PENSION UAL DISCRETIONARY MISC 97,044 110,378 57,410 44,835 -21.90%
725004 - PENSION UAL DISCRETIONARY SFTY 2,980,302 3,436,979 1,687,314 1,270,915 -24.68%
727003 - CELL PHONE STIPEND 14,252 14,973 14,400 91,214 533.43%
City of Newport Beach • Adopted Budget FY 2025-26280
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727004 - RHS $2.50 CONTRIBUTION 120,444 113,029 79,062 75,044 -5.08%
727012 - LIFE INSURANCE 9,863 10,238 10,920 11,235 2.88%
727013 - EMP ASSISTANCE PROGRAM 1,880 1,962 2,080 2,140 2.88%
727015 - UNEMPLOYMENT EXPENSE 3,150 1,646 - - 0.00%
727016 - MEDICARE FRINGES 202,969 216,589 216,443 219,843 1.57%
727018 - PORAC RET MED TRUST 94,119 99,059 103,200 104,400 1.16%
727019 - SURVIVOR BENEFIT 2,844 6,077 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 202,612 216,527 257,152 259,471 0.90%
728003 - COMPENSATED ABSENCES 407,139 417,892 458,968 463,168 0.92%
72 - BENEFITS Total 13,901,798 14,385,330 13,820,695 14,017,902 1.43%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 104,949 115,400 215,000 215,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 1,897,453 2,232,526 1,485,000 1,645,369 10.80%
713008 - CALL BACK PAY 241 130 - - 0.00%
74 - OTHER PAYS Total 2,002,644 2,348,056 1,700,000 1,860,369 9.43%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 298,584 157,815 196,558 208,027 5.83%
811025 - CONTRACT SERVICES HELICOPTER 207,217 401,100 569,750 569,750 0.00%
81 - CONTRACT SERVICES Total 505,801 558,915 766,308 777,777 1.50%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 2,790 11,519 13,291 13,291 0.00%
841020 - PRISIONER CUSTODY EXPENSE 31,958 41,414 42,500 42,500 0.00%
841023 - SHOOTING RANGE SUPPLIES 431 - - - 0.00%
841024 - S.W.A.T. SUPPLIES 49,941 42,330 51,623 53,623 3.87%
841025 - CANINE SUPPLIES 13,577 13,847 12,590 12,590 0.00%
841069 - MOUNTED ENFORECEMENT UNIT
EXP - - 20,000 40,000 100.00%
84 - SUPPLIES & MATERIALS Total 98,697 109,110 140,004 162,004 15.71%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 95 2,362 2,000 2,000 0.00%
85 - MAINTENANCE & REPAIR Total 95 2,362 2,000 2,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 281
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 10 311 2,209 2,209 0.00%
861003 - TRAINING 44,880 56,215 50,425 50,425 0.00%
861007 - STANDRDS FOR TRNING & CORRTN 5,382 6,747 6,613 6,613 0.00%
86 - TRAVEL & TRAINING Total 50,273 63,273 59,247 59,247 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - - 200 200 0.00%
871004 - PUBLICATIONS & DUES NOC 886 1,338 815 815 0.00%
87 - GENERAL EXPENSES Total 886 1,338 1,015 1,015 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 299,959 307,658 333,108 322,508 -3.18%
881005 - IT ISF REPLACEMENT CHARGE 206,884 206,884 186,854 181,873 -2.67%
881010 - WORKERS’ COMP ISF MISC 560,137 633,089 2,048 21,972 972.71%
881011 - WORKERS’ COMP ISF SAFETY 498,898 551,498 1,490,918 1,615,457 8.35%
881012 - GENERAL LIABILITY INSURANCE
1,048,981 839,159 807,164 730,126 -9.54%
881014 - ANNUAL OPEB CHARGE 602,028 614,216 622,008 55,499 -91.08%
881015 - OTHER INSURANCE ISF RATES 22,724 22,725 - - 0.00%
88 - INTERNAL SVC CHARGE Total
3,239,610 3,175,229 3,442,100 2,927,435 -14.95%
01035353 - PATROL Total 31,544,159 32,963,444 34,614,999 34,808,572 0.56%
01035354 - TRAFFIC
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 700,992 816,632 905,001 881,833 -2.56%
711002 - SALARIES SAFETY 1,736,744 1,532,936 1,737,190 1,917,223 10.36%
711003 - SALARIES PART TIME 180,242 125,286 283,405 204,254 -27.93%
70 - REGULAR SALARIES Total 2,617,978 2,474,855 2,925,596 3,003,310 2.66%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 628 833 4,127 4,127 0.00%
712004 - CERTIFICATION PAY 118 - 1,454 - -100.00%
712006 - BILINGUAL PAY 5,092 5,917 4,800 4,800 0.00%
712007 - LONGEVITY PAY SAFETY 7,263 9,841 9,127 4,195 -54.04%
712009 - SCHOLASTIC ACHIEVEMENT 54,367 81,273 72,766 62,495 -14.12%
City of Newport Beach • Adopted Budget FY 2025-26282
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
712010 - EDUCATION RETENTION 9,228 10,309 10,420 9,504 -8.80%
712011 - HOLIDAY PAY MISCELLANEOUS 12,367 14,152 13,770 21,528 56.34%
712012 - HOLIDAY PAY SAFETY 71,305 77,475 75,270 67,146 -10.79%
712013 - PMA LEADERSHIP COMPENSATION 3,918 6,127 2,990 7,458 149.43%
712015 - LONGEVITY PAY MISC 9,223 10,052 10,001 12,071 20.70%
712016 - MOTOR OFFICER PAY 97,784 83,731 89,470 86,014 -3.86%
712019 - SAFETY CERTIFICATION PAY 29,515 35,791 37,370 33,379 -10.68%
71 - SPECIAL PAYS Total 300,807 335,501 331,564 312,716 -5.68%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 422,255 437,128 491,556 497,016 1.11%
721002 - CAFETERIA ALLOWANCE PT 21 4,523 7,800 4,500 -42.31%
722001 - PENSION EE NORMAL COST MISC 74,711 81,326 84,514 81,407 -3.68%
722002 - PENSION EE NORMAL COST SAFETY 191,866 183,336 304,047 224,790 -26.07%
723002 - PENSION ER NORMAL COST MISC 81,370 97,095 94,695 88,526 -6.51%
723003 - PENSION ER NORMAL COST SAFETY 368,362 391,003 659,961 449,798 -31.84%
723004 - RETIREMENT PART TIME/TEMP - 10 9,919 6,894 -30.50%
724001 - PENSION EE CONTRIB MISC (117,860) (124,708) (127,655) (123,056)-3.60%
724002 - PENSION EE CONTRIB SAFETY (263,001) (244,110) (427,076) (302,429)-29.19%
725001 - PENSION UAL REQUIRED MISC 241,094 221,048 197,476 197,315 -0.08%
725002 - PENSION UAL REQUIRED SAFETY 943,710 877,912 891,148 1,049,851 17.81%
725003 - PENSION UAL DISCRETIONARY MISC 125,431 142,667 53,495 37,594 -29.72%
725004 - PENSION UAL DISCRETIONARY SFTY 466,328 537,784 241,406 200,024 -17.14%
727003 - CELL PHONE STIPEND 10,222 10,061 9,600 19,202 100.02%
727004 - RHS $2.50 CONTRIBUTION 42,428 28,946 20,980 19,724 -5.99%
727012 - LIFE INSURANCE 2,446 2,436 2,415 2,625 8.70%
727013 - EMP ASSISTANCE PROGRAM 460 460 460 500 8.70%
727016 - MEDICARE FRINGES 54,348 56,342 63,456 48,301 -23.88%
727018 - PORAC RET MED TRUST 24,536 24,684 25,200 25,200 0.00%
727019 - SURVIVOR BENEFIT 770 1,316 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 48,199 48,724 52,844 55,981 5.94%
728003 - COMPENSATED ABSENCES 84,840 84,821 92,477 97,967 5.94%
72 - BENEFITS Total 2,802,534 2,862,806 2,748,717 2,681,730 -2.44%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 131,810 191,691 80,000 80,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 625,572 805,480 500,000 500,000 0.00%
713008 - CALL BACK PAY 100 166 - - 0.00%
74 - OTHER PAYS Total 757,482 997,337 580,000 580,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 283
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 385,793 478,529 411,371 396,371 -3.65%
811047 - ANIMAL SHELTER CONTRACTS 133,303 88,684 97,186 124,786 28.40%
81 - CONTRACT SERVICES Total 519,096 567,213 508,557 521,157 2.48%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 42,956 22,996 39,800 39,800 0.00%
841070 - ANIMAL SHELTER SUPPLIES 29,977 34,069 25,000 25,000 0.00%
84 - SUPPLIES & MATERIALS Total 72,933 57,064 64,800 64,800 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 5,016 2,770 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 5,016 2,770 5,000 5,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 293 573 2,209 2,209 0.00%
861003 - TRAINING 8,211 10,411 10,175 10,175 0.00%
86 - TRAVEL & TRAINING Total 8,504 10,984 12,384 12,384 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 1,247 275 1,100 1,100 0.00%
871100 - TOW OPERATOR REIMBURSEMENTS - - - 100,000 0.00%
87 - GENERAL EXPENSES Total 1,247 275 1,100 101,100 9090.91%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 76,711 78,668 81,930 81,565 -0.45%
881005 - IT ISF REPLACEMENT CHARGE 52,583 52,583 45,690 45,731 0.09%
881010 - WORKERS’ COMP ISF MISC 133,089 150,411 35,033 35,655 1.78%
881011 - WORKERS’ COMP ISF SAFETY 70,430 77,856 248,534 272,403 9.60%
881012 - GENERAL LIABILITY INSURANCE 298,342 250,474 258,984 247,725 -4.35%
881014 - ANNUAL OPEB CHARGE 125,350 131,732 125,327 11,739 -90.63%
881015 - OTHER INSURANCE ISF RATES 13,449 13,449 - - 0.00%
88 - INTERNAL SVC CHARGE Total 769,955 755,173 795,499 694,818 -12.66%
01035354 - TRAFFIC Total 7,855,553 8,063,979 7,973,217 7,977,015 0.05%
01035355 - DETECTIVES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 913,277 836,230 1,221,403 1,266,262 3.67%
City of Newport Beach • Adopted Budget FY 2025-26284
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
711002 - SALARIES SAFETY 3,841,749 3,919,684 4,867,398 4,630,629 -4.86%
711003 - SALARIES PART TIME - - 15,765 15,079 -4.35%
70 - REGULAR SALARIES Total
4,755,026 4,755,915 6,104,566 5,911,971 -3.15%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 1,340 362 461 461 0.00%
712006 - BILINGUAL PAY 14,532 15,736 16,200 18,600 14.81%
712007 - LONGEVITY PAY SAFETY 20,136 20,299 20,904 14,177 -32.18%
712009 - SCHOLASTIC ACHIEVEMENT 201,792 259,142 224,475 208,425 -7.15%
712010 - EDUCATION RETENTION 13,886 13,813 14,778 18,501 25.19%
712011 - HOLIDAY PAY MISCELLANEOUS 8,293 10,211 9,318 21,862 134.62%
712012 - HOLIDAY PAY SAFETY 186,583 179,381 189,367 157,034 -17.07%
712013 - PMA LEADERSHIP COMPENSATION 12,230 28,571 34,532 27,814 -19.46%
712015 - LONGEVITY PAY MISC 18,806 17,439 18,381 17,021 -7.40%
712019 - SAFETY CERTIFICATION PAY 121,118 132,880 141,827 134,710 -5.02%
71 - SPECIAL PAYS Total 598,716 677,833 670,242 618,605 -7.70%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 761,856 737,615 984,324 933,492 -5.16%
722001 - PENSION EE NORMAL COST MISC 98,732 90,863 119,363 120,808 1.21%
722002 - PENSION EE NORMAL COST SAFETY 432,217 431,665 535,855 534,737 -0.21%
723002 - PENSION ER NORMAL COST MISC 73,732 80,524 118,078 117,382 -0.59%
723003 - PENSION ER NORMAL COST SAFETY 851,729 995,388 1,149,694 1,069,993 -6.93%
723004 - RETIREMENT PART TIME/TEMP - - 552 565 2.48%
724001 - PENSION EE CONTRIB MISC (126,261) (119,757) (169,136) (172,698)2.11%
724002 - PENSION EE CONTRIB SAFETY (613,128) (627,352) (758,098) (716,959)-5.43%
725001 - PENSION UAL REQUIRED MISC 212,657 194,975 215,396 283,334 31.54%
725002 - PENSION UAL REQUIRED SAFETY 2,369,583 2,204,370 2,496,889 2,535,684 1.55%
725003 - PENSION UAL DISCRETIONARY MISC 110,636 125,839 58,349 53,982 -7.48%
725004 - PENSION UAL DISCRETIONARY SFTY 1,170,913 1,350,334 676,391 483,114 -28.57%
727003 - CELL PHONE STIPEND 32,144 30,140 31,680 30,720 -3.03%
727004 - RHS $2.50 CONTRIBUTION 64,467 73,633 53,034 46,650 -12.04%
727012 - LIFE INSURANCE 4,174 3,970 4,830 4,830 0.00%
727013 - EMP ASSISTANCE PROGRAM 782 744 920 920 0.00%
727016 - MEDICARE FRINGES 98,022 98,982 99,140 95,132 -4.04%
727018 - PORAC RET MED TRUST 38,268 36,217 45,600 45,600 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 285
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727019 - SURVIVOR BENEFIT 1,305 2,193 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 88,972 91,634 116,506 112,575 -3.37%
728003 - COMPENSATED ABSENCES 181,355 187,084 213,108 206,391 -3.15%
72 - BENEFITS Total 5,852,153 5,989,060 5,992,474 5,786,254 -3.44%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 65,160 53,522 30,000 30,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 1,171,972 1,159,832 600,000 600,000 0.00%
74 - OTHER PAYS Total
1,237,133 1,213,354 630,000 630,000 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 25,801 25,592 28,163 28,163 0.00%
811008 - SERVICES PROFESSIONAL 31,561 59,945 336,592 351,053 4.30%
811065 - PD DRONE PROGRAM - - - 420,495 0.00%
81 - CONTRACT SERVICES Total 57,361 85,536 364,755 799,711 119.25%
83 - UTILITIES
831001 - TELECOMM DATALINES - - - 2,500 0.00%
83 - UTILITIES Total - - - 2,500 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 131,864 22,294 15,562 15,562 0.00%
841022 - PHOTO EXPENSE - 435 3,500 3,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 2,306 5,521 7,500 7,500 0.00%
84 - SUPPLIES & MATERIALS Total 134,170 28,250 26,562 26,562 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - 13,766 - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 1,477 1,341 1,500 1,500 0.00%
85 - MAINTENANCE & REPAIR Total 1,477 15,107 1,500 1,500 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 3,622 3,834 4,783 4,783 0.00%
861003 - TRAINING 34,247 30,031 35,400 35,400 0.00%
86 - TRAVEL & TRAINING Total 37,869 33,865 40,183 40,183 0.00%
City of Newport Beach • Adopted Budget FY 2025-26286
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 2,453 1,615 4,030 4,030 0.00%
87 - GENERAL EXPENSES Total 2,453 1,615 4,030 4,030 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 122,754 125,865 134,583 138,018 2.55%
881005 - IT ISF REPLACEMENT CHARGE 83,577 83,577 74,607 76,951 3.14%
881010 - WORKERS’ COMP ISF MISC 235,103 277,030 23,066 33,392 44.77%
881011 - WORKERS’ COMP ISF SAFETY 169,184 183,518 561,909 606,895 8.01%
881012 - GENERAL LIABILITY INSURANCE 437,213 360,609 366,099 342,439 -6.46%
881014 - ANNUAL OPEB CHARGE 268,130 274,762 277,698 24,731 -91.09%
881015 - OTHER INSURANCE ISF RATES 9,739 9,739 - - 0.00%
88 - INTERNAL SVC CHARGE Total 1,325,700 1,315,100 1,437,962 1,222,426 -14.99%
01035355 - DETECTIVES Total 14,002,058 14,115,634 15,272,273 15,043,742 -1.50%
01035356 - FLEET MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 162,211 175,745 191,505 189,650 -0.97%
70 - REGULAR SALARIES Total 162,211 175,745 191,505 189,650 -0.97%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 192 81 - 94 0.00%
712004 - CERTIFICATION PAY 25 - 25 - -100.00%
712006 - BILINGUAL PAY 2,407 2,413 2,400 2,400 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 2 - - - 0.00%
712010 - EDUCATION RETENTION 1,357 1,471 1,465 1,509 3.00%
712011 - HOLIDAY PAY MISCELLANEOUS - - 7,379 - -100.00%
712015 - LONGEVITY PAY MISC 3,169 3,433 3,418 3,521 3.00%
71 - SPECIAL PAYS Total 7,151 7,398 14,687 7,524 -48.77%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 41,580 42,912 42,744 41,568 -2.75%
722001 - PENSION EE NORMAL COST MISC 15,252 16,657 18,522 17,780 -4.01%
723002 - PENSION ER NORMAL COST MISC 13,978 17,195 18,895 17,557 -7.09%
724001 - PENSION EE CONTRIB MISC (22,024) (23,814) (26,654) (25,620)-3.88%
725001 - PENSION UAL REQUIRED MISC 36,615 33,570 41,787 42,435 1.55%
725003 - PENSION UAL DISCRETIONARY MISC 19,049 21,666 11,320 8,085 -28.58%
727003 - CELL PHONE STIPEND 1,926 1,931 1,920 1,920 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 287
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727004 - RHS $2.50 CONTRIBUTION 2,577 8,317 3,344 3,448 3.11%
727012 - LIFE INSURANCE 208 211 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%
727016 - MEDICARE FRINGES 2,754 2,976 3,001 2,885 -3.84%
727018 - PORAC RET MED TRUST 2,396 2,401 2,400 2,400 0.00%
727019 - SURVIVOR BENEFIT 67 125 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 3,224 3,495 3,830 3,793 -0.97%
728003 - COMPENSATED ABSENCES 5,621 5,927 6,703 6,638 -0.97%
72 - BENEFITS Total 123,261 133,608 128,063 123,139 -3.85%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 21,081 24,303 20,000 20,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME - 724 - - 0.00%
74 - OTHER PAYS Total 21,081 25,027 20,000 20,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 120,796 132,342 137,288 137,288 0.00%
81 - CONTRACT SERVICES Total 120,796 132,342 137,288 137,288 0.00%
84 - SUPPLIES & MATERIALS
841001 - STEP UP PRGM (PD) 40 - - - 0.00%
841011 - SUPPLIES AUTO PARTS EXPENSE 106,684 96,012 102,995 102,995 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 7,328 6,575 9,000 9,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 1,485 260 500 500 0.00%
84 - SUPPLIES & MATERIALS Total 115,536 102,847 112,495 112,495 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 452,942 383,346 459,000 459,000 0.00%
851008 - AUTO EXTERIOR MAINT 55,458 97,848 87,768 123,030 40.18%
851009 - COLLISION CONTINGNCY FUND 5,227 6,943 34,000 34,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT - 1,384 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 513,628 489,521 581,768 617,030 6.06%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC - - 1,115 1,115 0.00%
87 - GENERAL EXPENSES Total - - 1,115 1,115 0.00%
88 - INTERNAL SVC CHARGE
City of Newport Beach • Adopted Budget FY 2025-26288
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881002 - NON CAPITAL EQUIPMENT 179,945 179,945 179,945 190,844 6.06%
881003 - VEHICLE REPLACE ISF 800,000 800,000 800,000 813,600 1.70%
881004 - IT ISF OPERATING CHARGE 6,175 6,318 6,779 6,529 -3.70%
881005 - IT ISF REPLACEMENT CHARGE 3,831 3,831 3,455 3,332 -3.56%
881010 - WORKERS’ COMP ISF MISC 7,129 8,433 10,984 12,073 9.91%
881012 - GENERAL LIABILITY INSURANCE 16,202 14,333 15,165 15,246 0.54%
881014 - ANNUAL OPEB CHARGE 8,259 8,951 9,084 795 -91.24%
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 1,021,667 1,021,937 1,025,412 1,042,419 1.66%
01035356 - FLEET MAINTENANCE Total
2,085,331 2,088,425 2,212,333 2,250,660 1.73%
1050061 - FEDERAL DEPT OF JUSTICE
84 - SUPPLIES & MATERIALS
841001 - STEP UP PRGM (PD) 2,028 1,893 10,000 10,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - 15,500 90,000 95,000 5.56%
84 - SUPPLIES & MATERIALS Total 2,028 17,393 100,000 105,000 5.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 2,604 - 211,000 15,000 -92.89%
86 - TRAVEL & TRAINING Total 2,604 - 211,000 15,000 -92.89%
1050061 - FEDERAL DEPT OF JUSTICE Total 4,632 17,393 311,000 120,000 -61.41%
1050062 - FED/DOJ ENFORCEMNT
86 - TRAVEL & TRAINING
861003 - TRAINING 20,507 - - - 0.00%
86 - TRAVEL & TRAINING Total 20,507 - - - 0.00%
1050062 - FED/DOJ ENFORCEMNT Total 20,507 - - - 0.00%
11035 - OTS POLICE DEPT
72 - BENEFITS
727016 - MEDICARE FRINGES 3,860 3,719 - - 0.00%
72 - BENEFITS Total 3,860 3,719 - - 0.00%
74 - OTHER PAYS
713002 - OVERTIME SAFTY & 1/2 TIME 266,066 255,438 - - 0.00%
74 - OTHER PAYS Total 266,066 255,438 - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 289
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
841015 - SPECIAL DEPT SUPPLIES NOC 8,652 2,686 - - 0.00%
84 - SUPPLIES & MATERIALS Total 8,652 2,686 - - 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,648 636 - - 0.00%
86 - TRAVEL & TRAINING Total 1,648 636 - - 0.00%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 19,742 19,317 - - 0.00%
90 - CAPITAL EXPENDITURES Total 19,742 19,317 - - 0.00%
11035 - OTS POLICE DEPT Total 299,968 281,796 - - 0.00%
11135 - SLESF GRANT POLICE DEPT
74 - OTHER PAYS
715004 - SALARY REIMBURSEMENT 215,174 241,105 250,000 250,000 0.00%
74 - OTHER PAYS Total 215,174 241,105 250,000 250,000 0.00%
11135 - SLESF GRANT POLICE DEPT Total 215,174 241,105 250,000 250,000 0.00%
Grand Total 71,409,927 74,621,348 78,717,707 77,559,382 -1.47%
City of Newport Beach • Adopted Budget FY 2025-26290
ASSET FORFEITURE FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
1050061 - FEDERAL DEPT OF JUSTICE 4,632 17,393 311,000 120,000 -61.41%
1050062 - FED/DOJ ENFORCEMNT 20,507 - - - 0.00%
Grand Total 25,139 17,393 311,000 120,000 -61.41%
ASSET FORFEITURE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 25,139 17,393 311,000 120,000 -61.41%
84 - SUPPLIES & MATERIALS 2,028 17,393 100,000 105,000 5.00%
841001 - STEP UP PRGM (PD) 2,028 1,893 10,000 10,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - 15,500 90,000 95,000 5.56%
86 - TRAVEL & TRAINING 23,111 - 211,000 15,000 -92.89%
861003 - TRAINING 23,111 - 211,000 15,000 -92.89%
Grand Total 25,139 17,393 311,000 120,000 -61.41%
25 K 17 K
311 K
120 K
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
$.3 M
$.4 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26 291
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292
City of Newport Beach • Adopted Budget FY 2025-26294
OVERVIEW
Newport Beach is committed to a high quality of life by providing and maintaining essential
infrastructure and public facilities. It is our mission to preserve and protect the City’s major investment
in its physical assets and infrastructure. Public Works strives to provide safe, quality, cost-effective and
timely improvements, maintenance and services to support the residential, business, recreational and
social needs of the community. Public Works is comprised of three divisions: Engineering Services,
Municipal Operations, and Administration.
Engineering and Transportation Services includes sections for the design, construction, operation and
maintenance of several specialized areas of responsibility, including capital project delivery, water
quality and environmental programs, tidelands management, transportation systems, operations, and
services, development services in the public right-of-way and assessment district coordination.
Municipal Operations Division is responsible for the maintenance of public assets such as
beaches, streets, sidewalks, parks, trees, facilities, fleet and equipment, as well as the provision of refuse
management.
Administration provides leadership and strategic planning for the department. Core functions include
legal, financial, resources management, and records management.
Together, Public Works adds quality, safety and order to our lives through the use of engineered
controls and measures and operational best practices.
City of Newport Beach • Adopted Budget FY 2025-26 295
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Completion and Opening of Sunset View Park and connecting Pedestrian/Cyclist Bridge and Water Trash Wheel Ribbon Cutting.
• Organizing several popular public events including Arbor Day Tree Planting, TwoEwaste/Document
Shredding/Compost or Mulch events, Touch-a-Truck.
• Completion of both the Balboa Marina and 29th St. Public Piers in the Harbor.
• Completion of the west Newport Beach Sand Fill/Nourishment/Reshaping Project.
• Commenced Construction on the New Lecture Hall and Lower Harbor Dredging (in 2025).
BUDGET HIGHLIGHTS• Facility Consolidation.• Balboa Yacht Basin Dredging.
• Enhancement to wildfire mitigation.
• Redefining water quality team due to attrition while consolidating sustainability operations.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26• Consolidate and upgrade the facility maintenance of all the Library and Recreation/Community
Center Buildings under one Facility Maintenance Group.
• Completing Design and Permitting, and Starting Construction on the Balboa Library and Fire
Station Building Replacements.
• Prepare and Lobby the Federal Government for ~ $50 million to Design/Construction Stage 14 Ocean Beach Nourishment and Groin Maintenance.
• Reduce Refuse Landfill Tonnage and Increase Organic Material Diversion and Reuse over prior years values.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure A c t u a l FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Percentage of CIP projects started within 60
days of the Master Schedule 79%89%80%80%
Percentage of CIP projects completed within 10% contingency 79%80%80%80%
Percentage of street closure permits issued
within 24 hours 90%85%85%80%
Percentage of PW related Quest (work order) tickets completed within 48 hours N/A 80%85%80%
Percentage of refuse collected that is diverted
(recycled or composted)44%45%50%50%
Percentage of fleet preventative maintenance completed on schedule 75%80%85%80%
City of Newport Beach • Adopted Budget FY 2025-26296
51,245,492.09 , 16.5%
260,013,146.14 , 83.5%
% of General Fund Budget
Public Works Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
9,203,794
7,861,872
4,064,237
1,679,391
1,465,457
1,118,861
965,337
871,159
580,545
576,785
RESID REFUSE COLLECTION
SERVICES CONTRACT
ROLLING EQUIPMENT
UTILITIES WATER
SERVICES JANITORIAL
MAINT & REPAIR BUILDING
SERVICES PROFESSIONAL
BEACH TRASHCAN COLLECTION
MAINT & REPAIR EQUIPMENT
HAZARD MITIGATION
Top Non-Personnel Budgeted Items -FY 26
PUBLIC WORKS DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01080005 - PUBLIC WORKS ADMIN 2,109,486 2,833,858 3,098,685 3,100,411 0.06%
0108011 - WQ / CONSERVATION / ENVIRONMENTAL 1,232,100 1,319,687 1,318,284 1,254,560 -4.83%
0108012 - TRAFFIC & TRANSPORTATION 3,362,055 3,430,036 4,051,511 4,034,707 -0.41%
0108031 - PARKS 9,845,236 9,971,173 9,602,442 10,009,822 4.24%
0108032 - TREES 2,189,787 2,525,452 2,460,874 2,919,722 18.65%
0108041 - FACILITY MAINTENANCE 4,193,352 4,174,589 4,189,510 5,882,802 40.42%
0108051 - REFUSE 9,367,009 9,952,771 10,656,722 10,598,912 -0.54%
0108061 - STREETS/ASPHALT 7,101,921 7,662,452 7,804,589 7,792,669 -0.15%
01080801 - ENGINEERING SERVICES 5,076,476 5,402,570 5,498,366 5,651,888 2.79%
01080807 - MOD ADMIN 633,307 - - - 0.00%
10080802 - TIDELANDS MANAGEMENT 474,620 305,985 471,467 488,123 3.53%
7529031 - EQUIPMENT MAINTENANCE 2,341,272 2,301,986 2,502,531 2,528,327 1.03%
7529032 - EQUIPMENT PURCHASING 3,476,771 2,859,300 2,698,009 4,128,009 53.00%
Grand Total 51,403,392 52,739,859 54,352,991 58,389,951 7.43%
City of Newport Beach • Adopted Budget FY 2025-26 297
PUBLIC WORKS PERSONNEL
FY 24 FY 25 FY 26
Full-Time 96.00 97.00 100.00
Part-Time (FTE)14.00 12.50 13.25
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 2.00 2.00 201,173 - 72,351 273,524
ADMINISTRATIVE MANAGER 1.00 1.00 167,953 960 42,572 211,486
ASSISTANT CITY ENGINEER 3.00 3.00 624,652 1,920 138,377 764,949
CIVIL ENGINEER, ASSOCIATE 9.00 9.00 1,301,190 3,000 351,191 1,655,381
CIVIL ENGINEER, PRINCIPAL 2.00 2.00 375,935 1,920 87,894 465,748
CIVIL ENGINEER, SENIOR 4.00 4.00 704,978 2,940 174,820 882,738
CONCRETE FINISHER 1.00 2.00 168,798 220 63,701 232,719
CONSTRUCTION INSPECTION SUPERVISOR 1.00 1.00 145,095 960 39,905 185,960
DEPARTMENT ASSISTANT 1.00 1.00 59,393 - 29,034 88,428
DEPUTY PUBLIC WORKS DIRECTOR -
MUNICIPAL OPERATIONS 1.00 1.00 207,143 4,560 44,806 256,510
DEPUTY PUBLIC WORKS DIRECTOR/
CITY ENGINEER 1.00 1.00 256,817 4,560 51,811 313,188
ELECTRICAL & INSTRUMENTATION SPECIALIST 2.00 2.00 210,462 1,775 72,215 284,452
ENGINEER, ASSOCIATE 1.00 1.00 144,552 - 40,175 184,727
ENGINEERING TECHNICIAN 1.00 1.00 77,634 - 30,974 108,608
EQUIPMENT MECHANIC I 1.00 1.00 82,561 - 31,797 114,359
EQUIPMENT MECHANIC II 4.00 4.00 366,094 4,155 136,702 506,951
EQUIPMENT MECHANIC, SENIOR 1.00 1.00 104,714 960 34,166 139,840
EQUIPMENT OPERATOR I 3.00 0.00 - - - -
EQUIPMENT OPERATOR II 7.00 0.00 - - - -
FACILITIES MAINTENANCE TECHNICIAN 3.00 6.00 504,004 5,020 193,041 702,065
MAINTENANCE OPERATOR 0.00 7.00 530,145 1,720 218,365 750,230
MAINTENANCE WORKER 0.00 6.00 404,248 2,120 181,938 588,305
MAINTENANCE WORKER I 8.00 0.00 - - - -
MAINTENANCE WORKER II 6.00 0.00 - - - -
MANAGEMENT ANALYST 0.00 1.00 103,285 - 33,700 136,985
MANAGEMENT ANALYST (SUSTAINABILITY COORDINATOR)0.00 1.00 87,103 - 31,980 119,083
MANAGEMENT ANALYST, ASSISTANT 1.00 0.00 - - - -
MANAGEMENT ANALYST, SENIOR 3.00 3.00 396,952 960 112,019 509,931
OFFICE ASSISTANT 1.00 1.00 58,593 - 28,949 87,542
PERMIT TECHNICIAN II 2.00 2.00 221,667 1,740 74,519 297,927
PUBLIC WORKS CREW CHIEF 7.00 9.00 890,824 9,475 312,045 1,212,343
PUBLIC WORKS DIRECTOR 1.00 1.00 299,095 5,760 68,702 373,557
City of Newport Beach • Adopted Budget FY 2025-26298
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
PUBLIC WORKS FINANCE/ADMINISTRATIVE
MANAGER 1.00 1.00 193,556 960 44,748 239,264
PUBLIC WORKS INSPECTOR II 3.00 3.00 367,404 4,680 113,590 485,674
PUBLIC WORKS INSPECTOR, SENIOR 2.00 2.00 262,956 1,920 77,668 342,544
PUBLIC WORKS SUPERVISOR 6.00 6.00 701,232 6,285 219,817 927,334
RECORDS SPECIALIST 1.00 1.00 103,492 - 36,340 139,832
SENIOR CIVIL ENGINEER 1.00 1.00 178,331 960 43,728 223,019
SENIOR MAINTENANCE OPERATOR 0.00 8.00 712,357 8,170 272,717 993,244
SUPERINTENDENT 3.00 3.00 524,087 2,760 127,828 654,675
TRANSPORTATION MANAGER/CITY
TRAFFIC ENGINEER 1.00 1.00 206,782 960 46,570 254,311
WATER CONSERVATION COORDINATOR 1.00 0.00 - - - -
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
INTERN 1.00 1.00 44,524 - 6,861 51,385
MAINTENANCE AIDE 6.75 0.00 - - - -
ENGINEER, ASSOCIATE 1.90 1.90 271,762 - 18,453 290,214
PUBLIC WORKS TECHNICAL AIDE 2.85 2.85 143,072 - 8,174 151,246
FACILITIES MAINTENANCE WORKER II 0.00 0.75 38,859 - 2,146 41,004
MAINTENANCE WORKER I 0.00 6.75 335,891 - 21,714 357,606
12,779,367 81,420 3,738,103 16,598,891
City of Newport Beach • Adopted Budget FY 2025-26 299
PUBLIC WORKS SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 16,906,102 18,357,769 19,833,253 20,328,015 2.49%
70 - REGULAR SALARIES 9,817,818 10,799,643 12,364,252 12,792,320 3.46%
71 - SPECIAL PAYS 22,749 22,557 28,275 23,490 -16.92%
72 - BENEFITS 6,537,745 6,890,594 7,032,143 6,981,611 -0.72%
74 - OTHER PAYS 527,789 644,974 408,583 530,594 29.86%
MAINTENANCE & OPERATIONS 26,909,821 26,785,032 26,663,745 29,103,985 9.15%
81 - CONTRACT SERVICES 19,224,087 19,734,665 20,643,910 21,584,680 4.56%
82 - GRANT OPERATING 4,000 - - - 0.00%
83 - UTILITIES 1,998,443 2,062,580 2,133,973 2,239,255 4.93%
84 - SUPPLIES & MATERIALS 1,870,272 1,716,489 1,319,895 1,668,775 26.43%
85 - MAINTENANCE & REPAIR 3,636,531 3,115,987 2,423,540 3,435,785 41.77%
86 - TRAVEL & TRAINING 76,831 55,346 48,380 48,035 -0.71%
87 - GENERAL EXPENSES 99,657 99,964 94,046 127,455 35.52%
INTERNAL SERVICE CHARGE 3,660,439 4,132,038 4,454,157 4,141,114 -7.03%
88 - INTERNAL SVC CHARGE 3,660,439 4,132,038 4,454,157 4,141,114 -7.03%
CAPITAL EXPENDITURES 3,927,030 3,465,021 3,401,837 4,816,837 41.60%
90 - CAPITAL EXPENDITURES 3,927,030 3,465,021 3,401,837 4,816,837 41.60%
Grand Total 51,403,392 52,739,859 54,352,991 58,389,951 7.43%
City of Newport Beach • Adopted Budget FY 2025-26300
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01080005 - PUBLIC WORKS ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,009,262 1,375,108 1,577,763 1,603,168 1.61%
711003 - SALARIES PART TIME 55,028 37,088 43,502 44,524 2.35%
70 - REGULAR SALARIES Total 1,064,290 1,412,195 1,621,264 1,647,691 1.63%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,745 1,750 1,740 1,740 0.00%
712006 - BILINGUAL PAY - - 1,800 - -100.00%
71 - SPECIAL PAYS Total 1,745 1,750 3,540 1,740 -50.85%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 153,320 203,499 271,008 271,152 0.05%
722001 - PENSION EE NORMAL COST MISC 92,234 123,865 141,430 145,452 2.84%
723002 - PENSION ER NORMAL COST MISC 83,998 131,464 150,804 150,291 -0.34%
723004 - RETIREMENT PART TIME/TEMP 1,645 649 760 835 9.82%
724001 - PENSION EE CONTRIB MISC (124,133) (159,779) (184,148) (199,328)8.24%
725001 - PENSION UAL REQUIRED MISC 246,223 284,619 344,275 358,718 4.20%
725003 - PENSION UAL DISCRETIONARY MISC 128,099 183,696 93,262 68,345 -26.72%
727001 - CAR ALLOWANCE 4,813 5,242 4,800 8,400 75.00%
727003 - CELL PHONE STIPEND 1,926 2,042 1,920 2,880 50.00%
727004 - RHS $2.50 CONTRIBUTION 10,757 32,689 14,494 13,394 -7.59%
727012 - LIFE INSURANCE 865 1,188 1,470 1,365 -7.14%
727013 - EMP ASSISTANCE PROGRAM 162 224 280 260 -7.14%
727016 - MEDICARE FRINGES 16,071 21,100 23,631 24,080 1.90%
727017 - PARS DC 401A 5,075 5,504 5,644 5,982 5.98%
727019 - SURVIVOR BENEFIT 301 689 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 9,280 9,420 2,460 8,502 245.61%
728003 - COMPENSATED ABSENCES 37,801 51,686 55,222 56,111 1.61%
72 - BENEFITS Total 668,437 897,796 927,313 916,439 -1.17%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 47 693 - 300
74 - OTHER PAYS Total 47 693 - 300
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 83,735 103,818 69,500 69,500 0.00%
811015 - SERVCES OTHER PRINT VENDOR 5,853 4,999 5,000 8,000 60.00%
City of Newport Beach • Adopted Budget FY 2025-26 301
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811027 - SERVICES CITY PRINT CONTRACT 2,725 1,968 2,500 3,500 40.00%
841060 - OTHER AGENCY FEES 53,955 58,499 70,690 68,596 -2.96%
81 - CONTRACT SERVICES Total 146,268 169,284 147,690 149,596 1.29%
82 - GRANT OPERATING
821004 - GRANT EXPENSES 4,000 - - - 0.00%
82 - GRANT OPERATING Total 4,000 - - - 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE - 1,396 - 1,438 0.00%
831003 - UTILITIES NATURAL GAS - 3,545 5,519 5,519 0.00%
831004 - UTILITIES ELECTRICITY - 34,997 36,211 36,211 0.00%
83 - UTILITIES Total - 39,938 41,730 43,168 3.45%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 5,825 3,725 9,150 14,690 60.55%
841015 - SPECIAL DEPT SUPPLIES NOC 5,220 3,622 5,100 5,100 0.00%
841046 - SPECIAL DEPT EXPENSE NOC - 3,430 - - 0.00%
84 - SUPPLIES & MATERIALS Total 11,046 10,777 14,250 19,790 38.88%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - - 260 - -100.00%
851013 - PRINTER MAINT/SUPPLIES 1,923 1,783 2,300 7,250 215.22%
85 - MAINTENANCE & REPAIR Total 1,923 1,783 2,560 7,250 183.20%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 4,419 10,742 5,900 6,160 4.41%
861003 - TRAINING 5,294 2,311 2,750 2,750 0.00%
86 - TRAVEL & TRAINING Total 9,713 13,053 8,650 8,910 3.01%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 442 496 - 1,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,111 3,658 6,500 5,500 -15.38%
871004 - PUBLICATIONS & DUES NOC 10 - 1,197 197 -83.54%
871006 - UNIFORM EXPENSE 65 - - - 0.00%
871017 - SOFTWARE LICENSE RENEWAL 1,469 1,638 720 1,720 138.89%
87 - GENERAL EXPENSES Total 6,097 5,792 8,417 8,417 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 72,806 93,395 83,835 96,453 15.05%
881005 - IT ISF REPLACEMENT CHARGE 12,876 15,272 12,353 12,245 -0.87%
City of Newport Beach • Adopted Budget FY 2025-26302
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881010 - WORKERS’ COMP ISF MISC 17,270 21,386 21,812 26,987 23.73%
881012 - GENERAL LIABILITY INSURANCE 31,104 72,968 112,596 140,155 24.48%
881013 - UNINSURED CLAIMS CHARGE 830 982 11,236 7,945 -29.29%
881014 - ANNUAL OPEB CHARGE 56,236 75,441 74,838 6,723 -91.02%
88 - INTERNAL SVC CHARGE Total 191,122 279,443 316,670 290,510 -8.26%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - - 3,800 3,800 0.00%
911039 - OFFICE FURNITURE/FIXTURES 4,798 1,353 2,800 2,800 0.00%
90 - CAPITAL EXPENDITURES Total 4,798 1,353 6,600 6,600 0.00%
01080005 - PUBLIC WORKS ADMIN Total 2,109,486 2,833,858 3,098,685 3,100,411 0.06%
0108011 - WQ / CONSERVATION /
ENVIRONMENTAL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 452,533 490,865 502,862 473,651 -5.81%
70 - REGULAR SALARIES Total 452,533 490,865 502,862 473,651 -5.81%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 67,687 68,024 67,752 67,788 0.05%
722001 - PENSION EE NORMAL COST MISC 48,815 50,864 51,201 47,934 -6.38%
723002 - PENSION ER NORMAL COST MISC 32,537 40,883 40,951 36,992 -9.67%
724001 - PENSION EE CONTRIB MISC (55,402) (56,450) (58,068) (58,022)-0.08%
725001 - PENSION UAL REQUIRED MISC 102,418 93,903 109,727 105,418 -3.93%
725003 - PENSION UAL DISCRETIONARY MISC 53,284 60,606 29,724 20,085 -32.43%
727003 - CELL PHONE STIPEND 2,888 2,896 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,391 4,525 3,968 4,072 2.62%
727012 - LIFE INSURANCE 315 319 315 315 0.00%
727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00%
727016 - MEDICARE FRINGES 6,656 7,097 7,363 6,896 -6.35%
727019 - SURVIVOR BENEFIT 100 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 830 694 720 780 8.33%
728003 - COMPENSATED ABSENCES 15,724 17,099 17,600 16,578 -5.81%
72 - BENEFITS Total 280,303 290,708 274,193 251,774 -8.18%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 42,867 75,934 30,408 31,032 2.05%
811010 - NPDES ADMINISTRATION 209,218 239,969 219,000 219,000 0.00%
811011 - TMDL ADMINISTRATION 171,983 129,669 190,000 190,000 0.00%
811015 - SERVCES OTHER PRINT VENDOR - 165 - - 0.00%
81 - CONTRACT SERVICES Total 424,068 445,737 439,408 440,032 0.14%
City of Newport Beach • Adopted Budget FY 2025-26 303
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 73 - - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 50 1,003 1,000 1,000 0.00%
84 - SUPPLIES & MATERIALS Total 122 1,003 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 875 875 798 798 0.00%
85 - MAINTENANCE & REPAIR Total 875 875 798 798 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 1,777 750 750 0.00%
861003 - TRAINING - - 750 750 0.00%
86 - TRAVEL & TRAINING Total - 1,777 1,500 1,500 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP - 305 - 500 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 5 - 600 600 0.00%
871004 - PUBLICATIONS & DUES NOC - - 500 - -100.00%
87 - GENERAL EXPENSES Total 5 305 1,100 1,100 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,000 4,862 5,151 1,653 -67.92%
881003 - VEHICLE REPLACE ISF 3,065 2,723 2,723 2,417 -11.25%
881004 - IT ISF OPERATING CHARGE 18,731 20,588 18,020 20,912 16.05%
881005 - IT ISF REPLACEMENT CHARGE 3,593 3,593 2,851 2,826 -0.88%
881010 - WORKERS’ COMP ISF MISC 6,222 5,860 6,508 7,203 10.68%
881012 - GENERAL LIABILITY INSURANCE 14,790 24,768 34,815 45,288 30.08%
881013 - UNINSURED CLAIMS CHARGE 337 305 3,501 2,419 -30.90%
881014 - ANNUAL OPEB CHARGE 23,392 25,653 23,852 1,986 -91.67%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 74,193 88,417 97,422 84,704 -13.05%
0108011 - WQ / CONSERVATION / ENVIRONMENTAL Total 1,232,100 1,319,687 1,318,284 1,254,560 -4.83%
0108012 - TRAFFIC & TRANSPORTATION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,256,234 1,487,091 1,791,441 1,802,660 0.63%
711003 - SALARIES PART TIME 15,325 25,786 46,459 50,201 8.06%
70 - REGULAR SALARIES Total 1,271,560 1,512,878 1,837,899 1,852,861 0.81%
City of Newport Beach • Adopted Budget FY 2025-26304
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 3,424 3,077 3,060 3,060 0.00%
71 - SPECIAL PAYS Total 3,424 3,077 3,060 3,060 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 200,197 206,973 293,592 271,152 -7.64%
722001 - PENSION EE NORMAL COST MISC 135,631 135,958 162,375 164,082 1.05%
723002 - PENSION ER NORMAL COST MISC 98,728 138,066 167,399 164,184 -1.92%
723004 - RETIREMENT PART TIME/TEMP 575 967 1,626 941 -42.11%
724001 - PENSION EE CONTRIB MISC (168,805) (171,370) (207,803) (224,275)7.93%
725001 - PENSION UAL REQUIRED MISC 323,294 296,413 372,916 403,356 8.16%
725003 - PENSION UAL DISCRETIONARY MISC 168,196 191,308 101,021 76,850 -23.93%
727003 - CELL PHONE STIPEND 3,991 3,788 3,840 3,840 0.00%
727004 - RHS $2.50 CONTRIBUTION 19,954 14,359 12,614 12,978 2.89%
727012 - LIFE INSURANCE 956 1,073 1,365 1,365 0.00%
727013 - EMP ASSISTANCE PROGRAM 179 201 260 260 0.00%
727016 - MEDICARE FRINGES 19,807 22,933 26,931 26,967 0.13%
727019 - SURVIVOR BENEFIT 234 689 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,008 5,163 3,120 3,960 26.92%
728003 - COMPENSATED ABSENCES 49,632 57,684 62,700 63,093 0.63%
72 - BENEFITS Total 856,578 904,206 1,001,956 968,752 -3.31%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 14,094 16,424 7,297 13,733 88.20%
74 - OTHER PAYS Total 14,094 16,424 7,297 13,733 88.20%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 256,439 103,308 250,519 256,179 2.26%
811015 - SERVCES OTHER PRINT VENDOR - - 5,000 2,000 -60.00%
811027 - SERVICES CITY PRINT CONTRACT - - 1,000 - -100.00%
81 - CONTRACT SERVICES Total 256,439 103,308 256,519 258,179 0.65%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,721 864 3,500 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 1,319 1,193 3,000 1,500 -50.00%
84 - SUPPLIES & MATERIALS Total 3,040 2,057 6,500 1,500 -76.92%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 3,705 3,462 3,362 3,530 5.00%
851010 - MAINT & REPAIR EQUIPMENT 624,623 564,069 540,566 550,970 1.92%
851014 - MAINT & REPAIR DAMAGE 74,270 16,663 50,000 50,000 0.00%
85 - MAINTENANCE & REPAIR Total 702,598 584,194 593,928 604,500 1.78%
City of Newport Beach • Adopted Budget FY 2025-26 305
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 2,724 1,583 500 2,000 300.00%
861003 - TRAINING 20 1,660 1,125 2,125 88.89%
86 - TRAVEL & TRAINING Total 2,744 3,243 1,625 4,125 153.85%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 765 5,219 3,000 3,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 33 10 200 200 0.00%
871004 - PUBLICATIONS & DUES NOC - 343 900 900 0.00%
871006 - UNIFORM EXPENSE 223 202 - 500 0.00%
87 - GENERAL EXPENSES Total 1,021 5,774 4,100 4,600 12.20%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 9,000 10,940 11,591 4,502 -61.16%
881003 - VEHICLE REPLACE ISF 9,160 8,246 8,246 7,417 -10.06%
881004 - IT ISF OPERATING CHARGE 66,995 73,802 70,186 88,514 26.11%
881005 - IT ISF REPLACEMENT CHARGE 13,175 13,175 11,403 12,245 7.39%
881010 - WORKERS’ COMP ISF MISC 22,585 20,764 23,975 28,533 19.01%
881012 - GENERAL LIABILITY INSURANCE 47,885 77,982 116,152 161,753 39.26%
881013 - UNINSURED CLAIMS CHARGE 1,163 993 12,011 8,873 -26.12%
881014 - ANNUAL OPEB CHARGE 73,839 87,822 81,064 7,560 -90.67%
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 243,929 293,852 334,627 319,397 -4.55%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 950 - 1,500 1,500 0.00%
911039 - OFFICE FURNITURE/FIXTURES 5,676 1,025 2,500 2,500 0.00%
90 - CAPITAL EXPENDITURES Total 6,626 1,025 4,000 4,000 0.00%
0108012 - TRAFFIC & TRANSPORTATION Total 3,362,055 3,430,036 4,051,511 4,034,707 -0.41%
0108031 - PARKS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 725,111 760,829 812,979 830,649 2.17%
711003 - SALARIES PART TIME - 26,952 36,381 85,369 134.65%
70 - REGULAR SALARIES Total 725,111 787,781 849,361 916,017 7.85%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,311 1,285 1,320 1,320 0.00%
71 - SPECIAL PAYS Total 1,311 1,285 1,320 1,320 0.00%
City of Newport Beach • Adopted Budget FY 2025-26306
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 173,929 160,464 180,672 180,768 0.05%
722001 - PENSION EE NORMAL COST MISC 68,750 74,425 77,650 78,509 1.11%
723002 - PENSION ER NORMAL COST MISC 57,303 70,396 72,099 70,663 -1.99%
723004 - RETIREMENT PART TIME/TEMP - - - 3,201 0.00%
724001 - PENSION EE CONTRIB MISC (86,995) (89,848) (94,362) (101,916)8.01%
725001 - PENSION UAL REQUIRED MISC 152,997 140,276 177,396 185,863 4.77%
725003 - PENSION UAL DISCRETIONARY MISC 79,598 90,536 48,055 35,412 -26.31%
727003 - CELL PHONE STIPEND 5,405 5,983 6,720 6,720 0.00%
727004 - RHS $2.50 CONTRIBUTION 9,363 9,651 8,776 9,036 2.96%
727012 - LIFE INSURANCE 864 825 945 945 0.00%
727013 - EMP ASSISTANCE PROGRAM 163 156 180 180 0.00%
727016 - MEDICARE FRINGES 11,526 12,222 12,523 13,399 7.00%
727019 - SURVIVOR BENEFIT 234 564 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,411 1,993 1,500 2,100 40.00%
728003 - COMPENSATED ABSENCES 23,488 27,580 28,454 29,073 2.17%
72 - BENEFITS Total 498,037 505,222 520,608 513,952 -1.28%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 31,077 35,090 36,050 36,050 0.00%
713008 - CALL BACK PAY - 1,590 1,500 1,500 0.00%
713009 - STAND BY PAY - 448 - - 0.00%
74 - OTHER PAYS Total 31,077 37,128 37,550 37,550 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 5,030 4,400 5,000 5,000 0.00%
811008 - SERVICES PROFESSIONAL 13,232 13,578 11,122 5,000 -55.04%
811015 - SERVCES OTHER PRINT VENDOR - 977 - - 0.00%
811017 - SERVICES CONTRACT 145,857 170,983 120,861 4,716,278 3802.23%
811018 - CONTRACT SERVICES MEDIANS 2,335,976 2,240,576 2,141,000 - -100.00%
811020 - CONTRACT SERVICES PARK/FACILTY 2,217,610 2,134,557 2,434,409 - -100.00%
811026 - CONTRACT SERVICES CIVIC
CENTER
256,102 260,375 241,445 - -100.00%
811027 - SERVICES CITY PRINT CONTRACT - 81 454 454 0.00%
841060 - OTHER AGENCY FEES - 418 - - 0.00%
851030 - TURF RENOVATION 158,044 206,706 190,100 190,100 0.00%
811058 - HAZARDOUS MATERIALS REMOVAL - 4,307 - - 0.00%
81 - CONTRACT SERVICES Total 5,131,852 5,036,957 5,144,390 4,916,832 -4.42%
83 - UTILITIES
831001 - TELECOMM DATALINES 798 - 1,200 - -100.00%
City of Newport Beach • Adopted Budget FY 2025-26 307
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
831004 - UTILITIES ELECTRICITY 62,245 71,665 69,172 76,399 10.45%
831005 - UTILITIES WATER 1,315,852 1,367,780 1,450,000 1,479,391 2.03%
83 - UTILITIES Total 1,378,895 1,439,445 1,520,372 1,555,790 2.33%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 888 230 1,000 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 37,543 6,780 5,000 5,000 0.00%
841029 - SAFETY EQUIPMENT 1,567 147 2,500 2,500 0.00%
841039 - PLANT MATERIALS 23,345 41,692 25,000 45,000 80.00%
841041 - SOIL AMENDMENTS 18,292 3,093 17,500 17,500 0.00%
841044 - TOOLS INSTRUMENTS ETC 4,558 2,341 3,500 3,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 229,830 313,092 65,000 165,000 153.85%
841055 - HAZARD MITIGATION 277,995 393,982 314,155 576,785 83.60%
84 - SUPPLIES & MATERIALS Total 594,019 761,356 433,655 815,285 88.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 23,724 24,823 27,650 27,650 0.00%
851010 - MAINT & REPAIR EQUIPMENT 4,867 3,865 5,500 5,500 0.00%
851013 - PRINTER MAINT/SUPPLIES 2,202 2,248 1,500 - -100.00%
851014 - MAINT & REPAIR DAMAGE 78,492 84,531 - - 0.00%
851037 - MAINT & REPAIR NOC 118,811 61,157 48,069 68,069 41.61%
851038 - MAINT IRRIGATION REPAIR 499,645 471,932 188,190 388,190 106.28%
851040 - MAINT DRNKNG FOU REPAIR 1,453 10 5,000 - -100.00%
851065 - NWP COAST REIMBURSEMENT 63,069 64,330 64,330 68,242 6.08%
851072 - SEWER FEES: FIXED + USE 5,889 5,835 8,500 8,500 0.00%
85 - MAINTENANCE & REPAIR Total 798,153 718,731 348,739 566,151 62.34%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,938 - 1,750 1,750 0.00%
861003 - TRAINING 3,518 2,240 2,000 2,000 0.00%
86 - TRAVEL & TRAINING Total 5,456 2,240 3,750 3,750 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 659 790 - - 0.00%
871002 - ADVERT & PUB RELATIONS - 789 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 253 100 2,000 2,000 0.00%
871006 - UNIFORM EXPENSE 4,968 4,816 4,777 5,190 8.64%
87 - GENERAL EXPENSES Total 5,879 6,495 6,777 7,190 6.09%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 80,000 83,871 104,315 45,728 -56.16%
City of Newport Beach • Adopted Budget FY 2025-26308
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881003 - VEHICLE REPLACE ISF 64,282 66,304 88,506 82,964 -6.26%
881004 - IT ISF OPERATING CHARGE 42,863 47,195 51,638 66,036 27.88%
881005 - IT ISF REPLACEMENT CHARGE 8,384 8,384 8,362 9,113 8.99%
881010 - WORKERS’ COMP ISF MISC 23,597 23,088 28,219 33,464 18.59%
881012 - GENERAL LIABILITY INSURANCE 62,933 74,544 100,678 121,809 20.99%
881013 - UNINSURED CLAIMS CHARGE 650 500 6,639 4,386 -33.94%
881014 - ANNUAL OPEB CHARGE 34,944 43,709 38,562 3,484 -90.97%
881015 - OTHER INSURANCE ISF RATES 3,367 3,367 - - 0.00%
88 - INTERNAL SVC CHARGE Total 321,021 350,962 426,919 366,985 -14.04%
90 - CAPITAL EXPENDITURES
911008 - PUBLIC LANDSCAPE ENHANCEMENTS 353,230 314,859 307,000 307,000 0.00%
911024 - EQUIPMENT N.O.C. 1,195 - 2,000 2,000 0.00%
911039 - OFFICE FURNITURE/FIXTURES - 8,712 - - 0.00%
90 - CAPITAL EXPENDITURES Total 354,425 323,572 309,000 309,000 0.00%
0108031 - PARKS Total 9,845,236 9,971,173 9,602,442 10,009,822 4.24%
0108032 - TREES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 181,342 195,216 209,832 214,120 2.04%
70 - REGULAR SALARIES Total 181,342 195,216 209,832 214,120 2.04%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 687 685 685 685 0.00%
71 - SPECIAL PAYS Total 687 685 685 685 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 45,124 45,349 45,168 45,192 0.05%
722001 - PENSION EE NORMAL COST MISC 16,505 17,084 18,960 19,075 0.61%
723002 - PENSION ER NORMAL COST MISC 15,231 18,633 19,840 19,439 -2.02%
724001 - PENSION EE CONTRIB MISC (22,294) (22,551) (24,449) (26,314)7.63%
725001 - PENSION UAL REQUIRED MISC 40,850 37,453 45,786 47,911 4.64%
725003 - PENSION UAL DISCRETIONARY MISC 21,252 24,173 12,403 9,128 -26.40%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 21 5 1,872 1,490 -20.41%
727012 - LIFE INSURANCE 209 208 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%
727016 - MEDICARE FRINGES 2,851 3,062 3,097 3,129 1.03%
727019 - SURVIVOR BENEFIT 67 125 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 302 292 300 300 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 309
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
728003 - COMPENSATED ABSENCES 6,271 6,794 7,344 7,494 2.04%
72 - BENEFITS Total 127,391 131,634 131,531 128,054 -2.64%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 3,960 5,144 5,198 5,198 0.00%
713009 - STAND BY PAY - 72 - - 0.00%
74 - OTHER PAYS Total 3,960 5,216 5,198 5,198 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 34,162 19,467 30,000 30,000 0.00%
811017 - SERVICES CONTRACT 1,788,822 2,112,785 1,997,518 2,472,176 23.76%
81 - CONTRACT SERVICES Total 1,822,984 2,132,252 2,027,518 2,502,176 23.41%
83 - UTILITIES
831001 - TELECOMM DATALINES 380 - 800 - -100.00%
83 - UTILITIES Total 380 - 800 - -100.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 96 130 300 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,992 1,415 10,000 2,500 -75.00%
841039 - PLANT MATERIALS - - 10,000 - -100.00%
841044 - TOOLS INSTRUMENTS ETC 1,970 - 750 750 0.00%
84 - SUPPLIES & MATERIALS Total 7,058 1,546 21,050 3,250 -84.56%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 1,070 1,255 2,318 2,318 0.00%
851010 - MAINT & REPAIR EQUIPMENT - 2,964 2,500 5,000 100.00%
851014 - MAINT & REPAIR DAMAGE 1,323 3,799 5,000 5,000 0.00%
851037 - MAINT & REPAIR NOC 185 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 2,578 8,018 9,818 12,318 25.46%
86 - TRAVEL & TRAINING
861003 - TRAINING 2,189 1,744 1,500 1,500 0.00%
86 - TRAVEL & TRAINING Total 2,189 1,744 1,500 1,500 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 440 490 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 394 50 700 700 0.00%
871006 - UNIFORM EXPENSE 1,054 1,077 300 1,131 276.87%
87 - GENERAL EXPENSES Total 1,888 1,617 1,000 1,831 83.06%
City of Newport Beach • Adopted Budget FY 2025-26310
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 625 760 805 1,026 27.43%
881003 - VEHICLE REPLACE ISF 2,194 1,988 1,988 1,800 -9.47%
881004 - IT ISF OPERATING CHARGE 12,698 13,936 12,224 14,152 15.77%
881005 - IT ISF REPLACEMENT CHARGE 2,396 2,396 1,901 1,884 -0.90%
881010 - WORKERS’ COMP ISF MISC 4,425 6,039 7,272 8,066 10.92%
881012 - GENERAL LIABILITY INSURANCE 7,337 11,895 16,291 21,684 33.10%
881013 - UNINSURED CLAIMS CHARGE 138 132 1,507 1,081 -28.26%
881014 - ANNUAL OPEB CHARGE 9,330 10,193 9,953 898 -90.98%
881015 - OTHER INSURANCE ISF RATES 187 187 - - 0.00%
88 - INTERNAL SVC CHARGE Total 39,330 47,525 51,942 50,591 -2.60%
0108032 - TREES Total 2,189,787 2,525,452 2,460,874 2,919,722 18.65%
0108041 - FACILITY MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 595,247 634,164 710,776 991,114 39.44%
711003 - SALARIES PART TIME - - - 51,812 0.00%
70 - REGULAR SALARIES Total 595,247 634,164 710,776 1,042,926 46.73%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 530 498 495 495 0.00%
71 - SPECIAL PAYS Total 530 498 495 495 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 132,762 132,901 169,380 237,258 40.07%
722001 - PENSION EE NORMAL COST MISC 45,573 47,276 61,719 85,409 38.38%
723002 - PENSION ER NORMAL COST MISC 49,016 60,908 68,088 92,386 35.69%
723004 - RETIREMENT PART TIME/TEMP - - - 1,943 0.00%
724001 - PENSION EE CONTRIB MISC (63,902) (63,282) (81,796) (121,472)48.51%
725001 - PENSION UAL REQUIRED MISC 152,332 139,666 155,095 221,768 42.99%
725003 - PENSION UAL DISCRETIONARY MISC 79,252 90,142 42,014 42,252 0.57%
727003 - CELL PHONE STIPEND 4,896 5,260 5,340 7,260 35.96%
727004 - RHS $2.50 CONTRIBUTION 5,436 3,714 3,604 4,596 27.52%
727012 - LIFE INSURANCE 713 721 840 1,208 43.75%
727013 - EMP ASSISTANCE PROGRAM 136 137 160 230 43.75%
727016 - MEDICARE FRINGES 9,228 9,981 10,391 15,235 46.62%
727019 - SURVIVOR BENEFIT 201 439 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 880 1,358 900 1,800 100.00%
728003 - COMPENSATED ABSENCES 23,386 23,468 24,877 34,689 39.44%
72 - BENEFITS Total 439,909 452,689 460,612 624,562 35.59%
City of Newport Beach • Adopted Budget FY 2025-26 311
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 8,626 16,126 9,506 11,632 22.37%
713008 - CALL BACK PAY 1,232 187 1,030 1,030 0.00%
713009 - STAND BY PAY 2,112 3,804 500 2,662 432.44%
74 - OTHER PAYS Total 11,970 20,117 11,036 15,325 38.86%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 225 - - 61,400 0.00%
811012 - SERVICES JANITORIAL 944,504 820,034 996,032 1,465,457 47.13%
811017 - SERVICES CONTRACT 170,012 268,470 185,817 214,243 15.30%
811020 - CONTRACT SERVICES PARK/FACILTY - - 75,000 - -100.00%
841060 - OTHER AGENCY FEES - 6,548 - 3,500 0.00%
81 - CONTRACT SERVICES Total 1,114,741 1,095,051 1,256,849 1,744,600 38.81%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 15,109 7,454 10,730 10,730 0.00%
831004 - UTILITIES ELECTRICITY 312,237 353,232 308,826 376,565 21.93%
831005 - UTILITIES WATER 190,727 174,999 200,000 200,000 0.00%
83 - UTILITIES Total 518,073 535,685 519,556 587,295 13.04%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 423 378 1,250 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,406 552 2,500 1,500 -40.00%
841029 - SAFETY EQUIPMENT - - - 1,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 31,422 16,531 10,000 10,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC - 4,437 - - 0.00%
84 - SUPPLIES & MATERIALS Total 36,252 21,898 13,750 12,500 -9.09%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 172,758 186,783 121,835 264,213 116.86%
851007 - AUTOMOTIVE FUEL/WASH 15,484 15,183 17,629 17,629 0.00%
851010 - MAINT & REPAIR EQUIPMENT - - - 1,375 0.00%
851016 - MAINT & REPAIR BUILDING 964,742 741,656 591,682 1,069,084 80.69%
851031 - MAINT BBSC 30,134 32,599 31,887 31,887 0.00%
851037 - MAINT & REPAIR NOC 3,251 674 1,000 24,000 2300.00%
851066 - SEWER USE FEE/PROP TAX 54,178 55,875 56,925 59,855 5.15%
851072 - SEWER FEES: FIXED + USE 19,958 16,716 25,000 25,000 0.00%
851074 - ELECTRIC VEHICLE OPERATING 17,235 17,655 20,000 20,000 0.00%
85 - MAINTENANCE & REPAIR Total 1,277,740 1,067,141 865,958 1,513,043 74.72%
City of Newport Beach • Adopted Budget FY 2025-26312
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 60 2,054 1,550 1,550 0.00%
861003 - TRAINING 3,249 858 1,125 1,125 0.00%
86 - TRAVEL & TRAINING Total 3,309 2,912 2,675 2,675 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 70 - - - 0.00%
871006 - UNIFORM EXPENSE 4,867 7,714 2,015 9,946 393.60%
87 - GENERAL EXPENSES Total 4,937 7,714 2,015 9,946 393.60%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 31,000 37,681 47,006 21,635 -53.97%
881003 - VEHICLE REPLACE ISF 21,584 29,466 33,982 37,312 9.80%
881004 - IT ISF OPERATING CHARGE 45,879 50,521 44,103 60,121 36.32%
881005 - IT ISF REPLACEMENT CHARGE 8,983 8,983 7,127 8,289 16.31%
881010 - WORKERS’ COMP ISF MISC 16,821 21,817 26,015 28,591 9.90%
881012 - GENERAL LIABILITY INSURANCE 30,004 48,749 63,487 80,647 27.03%
881013 - UNINSURED CLAIMS CHARGE 457 488 5,353 3,683 -31.20%
881014 - ANNUAL OPEB CHARGE 34,792 35,863 33,714 4,157 -87.67%
881015 - OTHER INSURANCE ISF RATES 1,122 1,122 - - 0.00%
88 - INTERNAL SVC CHARGE Total 190,644 234,690 260,788 244,435 -6.27%
90 - CAPITAL EXPENDITURES
911016 - ROLLING EQUIPMENT - 102,031 85,000 85,000 0.00%
90 - CAPITAL EXPENDITURES Total - 102,031 85,000 85,000 0.00%
0108041 - FACILITY MAINTENANCE Total 4,193,352 4,174,589 4,189,510 5,882,802 40.42%
0108051 - REFUSE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 91,487 101,799 121,251 129,888 7.12%
711003 - SALARIES PART TIME 23,433 32,567 41,993 - -100.00%
70 - REGULAR SALARIES Total 114,921 134,366 163,243 129,888 -20.43%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 20,132 22,675 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 5,947 7,590 12,602 10,001 -20.64%
723002 - PENSION ER NORMAL COST MISC 10,991 14,331 16,580 13,288 -19.86%
723004 - RETIREMENT PART TIME/TEMP - 16 1,565 - -100.00%
724001 - PENSION EE CONTRIB MISC (11,141) (11,707) (18,107) (15,911)-12.13%
725001 - PENSION UAL REQUIRED MISC 35,654 32,689 26,458 29,063 9.85%
725003 - PENSION UAL DISCRETIONARY MISC 18,549 21,098 7,167 5,537 -22.74%
City of Newport Beach • Adopted Budget FY 2025-26 313
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727003 - CELL PHONE STIPEND 849 929 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 55 34 3,406 - -100.00%
727012 - LIFE INSURANCE 96 116 210 105 -50.00%
727013 - EMP ASSISTANCE PROGRAM 18 22 40 20 -50.00%
727016 - MEDICARE FRINGES 1,760 1,918 2,297 1,897 -17.40%
727019 - SURVIVOR BENEFIT - 63 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 12 9 - - 0.00%
728003 - COMPENSATED ABSENCES 4,406 3,726 4,244 4,546 7.12%
72 - BENEFITS Total 87,329 93,509 80,005 72,103 -9.88%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 11,184 9,500 10,000 10,000 0.00%
74 - OTHER PAYS Total 11,184 9,500 10,000 10,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 122,038 - 2,500 2,500 0.00%
811017 - SERVICES CONTRACT 91,697 78,172 158,991 226,869 42.69%
811027 - SERVICES CITY PRINT CONTRACT - - 209 209 0.00%
811031 - BEACH TRASHCAN COLLECTION 736,879 796,145 860,961 871,159 1.18%
841060 - OTHER AGENCY FEES 10,604 12,839 12,500 15,605 24.84%
851006 - RESID REFUSE COLLECTION 8,032,680 8,704,764 9,275,794 9,203,794 -0.78%
811058 - HAZARDOUS MATERIALS REMOVAL - - - 10,000 0.00%
81 - CONTRACT SERVICES Total 8,993,898 9,591,919 10,310,956 10,330,137 0.19%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 128 138 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,021 976 1,250 1,250 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 3,681 9,020 3,000 - -100.00%
84 - SUPPLIES & MATERIALS Total 5,830 10,134 4,250 1,250 -70.59%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 5,756 2,916 7,713 7,713 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 300 - -100.00%
85 - MAINTENANCE & REPAIR Total 5,756 2,916 8,013 7,713 -3.74%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 106 1,000 1,000 0.00%
861003 - TRAINING 777 688 5,105 2,000 -60.82%
86 - TRAVEL & TRAINING Total 777 794 6,105 3,000 -50.86%
City of Newport Beach • Adopted Budget FY 2025-26314
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 400 1,296 400 1,150 187.50%
871002 - ADVERT & PUB RELATIONS 1,012 904 4,000 4,000 0.00%
871006 - UNIFORM EXPENSE 774 621 750 - -100.00%
87 - GENERAL EXPENSES Total 2,186 2,821 5,150 5,150 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 50,500 56,522 17,386 1,994 -88.53%
881003 - VEHICLE REPLACE ISF 56,890 8,726 13,684 3,889 -71.58%
881004 - IT ISF OPERATING CHARGE 9,682 10,610 9,326 7,392 -20.74%
881005 - IT ISF REPLACEMENT CHARGE 1,797 1,797 1,425 942 -33.90%
881010 - WORKERS’ COMP ISF MISC 2,090 2,429 2,642 2,371 -10.24%
881012 - GENERAL LIABILITY INSURANCE 17,123 20,650 17,629 21,750 23.38%
881013 - UNINSURED CLAIMS CHARGE 114 110 1,157 788 -31.85%
881014 - ANNUAL OPEB CHARGE 6,555 5,590 5,751 545 -90.53%
881015 - OTHER INSURANCE ISF RATES 379 379 - - 0.00%
88 - INTERNAL SVC CHARGE Total 145,129 106,812 69,000 39,672 -42.50%
0108051 - REFUSE Total 9,367,009 9,952,771 10,656,722 10,598,912 -0.54%
0108061 - STREETS/ASPHALT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,824,862 2,098,375 2,318,665 2,340,644 0.95%
711003 - SALARIES PART TIME 134,485 169,446 271,056 250,523 -7.58%
70 - REGULAR SALARIES Total 1,959,347 2,267,821 2,589,721 2,591,167 0.06%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 750 750 0.00%
712004 - CERTIFICATION PAY 5,301 5,880 6,000 6,090 1.50%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 7,106 7,690 8,550 8,640 1.05%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 473,341 488,350 587,184 587,496 0.05%
722001 - PENSION EE NORMAL COST MISC 188,582 212,138 238,500 234,710 -1.59%
723002 - PENSION ER NORMAL COST MISC 154,699 207,733 234,966 222,364 -5.36%
723004 - RETIREMENT PART TIME/TEMP 371 336 9,386 1,869 -80.09%
724001 - PENSION EE CONTRIB MISC (239,652) (260,910) (298,349) (312,279)4.67%
725001 - PENSION UAL REQUIRED MISC 494,302 453,203 505,944 522,629 3.30%
725003 - PENSION UAL DISCRETIONARY MISC 257,164 292,502 137,057 99,574 -27.35%
727003 - CELL PHONE STIPEND 11,072 10,986 11,040 10,620 -3.80%
727004 - RHS $2.50 CONTRIBUTION 36,491 34,315 23,426 25,020 6.80%
City of Newport Beach • Adopted Budget FY 2025-26 315
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727012 - LIFE INSURANCE 2,426 2,642 2,835 2,940 3.70%
727013 - EMP ASSISTANCE PROGRAM 456 497 540 560 3.70%
727016 - MEDICARE FRINGES 33,698 38,423 38,246 37,840 -1.06%
727019 - SURVIVOR BENEFIT 736 2,130 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,239 4,555 4,200 5,400 28.57%
728003 - COMPENSATED ABSENCES 75,886 73,729 81,153 81,923 0.95%
72 - BENEFITS Total 1,493,812 1,560,626 1,576,129 1,520,666 -3.52%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 171,778 233,209 151,531 161,995 6.91%
713008 - CALL BACK PAY 17,174 13,198 4,120 12,149 194.87%
713009 - STAND BY PAY 24,153 19,587 28,052 28,052 0.00%
74 - OTHER PAYS Total 213,105 265,995 183,703 202,196 10.07%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 14,996 14,256 1,200 1,200 0.00%
811008 - SERVICES PROFESSIONAL 51,899 29,294 10,000 10,000 0.00%
811017 - SERVICES CONTRACT 306,875 241,710 202,305 202,305 0.00%
811032 - STEAM CLEANING 256,749 302,196 285,944 292,316 2.23%
811034 - CONTRACT STRIPING 111,607 224,498 177,558 184,053 3.66%
81 - CONTRACT SERVICES Total 742,128 811,954 677,008 689,874 1.90%
83 - UTILITIES
831001 - TELECOMM DATALINES 304 190 600 600 0.00%
83 - UTILITIES Total 304 190 600 600 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,357 892 990 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 328,768 69,862 126,000 70,000 -44.44%
841026 - STREET CLEANING EXPENSE - 1,668 1,000 1,000 0.00%
841032 - TRAFFIC SUPPLIES 36,919 14,636 17,700 17,700 0.00%
841035 - SIGNS 49,281 68,960 42,000 42,000 0.00%
841036 - SIGN MATERIALS 6,380 6,524 5,000 5,000 0.00%
841042 - ASPHALT MATERIALS 96,367 86,598 127,400 127,400 0.00%
841043 - CONCRETE MATERIALS 79,025 77,686 65,000 65,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 53,421 43,031 50,000 50,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 26,846 20,861 20,000 20,000 0.00%
84 - SUPPLIES & MATERIALS Total 678,364 390,718 455,090 398,100 -12.52%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 172,248 158,665 110,144 159,997 45.26%
City of Newport Beach • Adopted Budget FY 2025-26316
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
851010 - MAINT & REPAIR EQUIPMENT 2,365 3,824 2,000 2,700 35.00%
851013 - PRINTER MAINT/SUPPLIES 2,465 1,959 1,950 - -100.00%
851014 - MAINT & REPAIR DAMAGE 23,326 10,856 - - 0.00%
851037 - MAINT & REPAIR NOC - - 700 - -100.00%
851041 - MAINT PIERS/FLOATS/DOCKS 18,428 1,029 10,000 10,000 0.00%
851042 - MAINTENANCE BEACHES 75,378 132,081 24,500 80,500 228.57%
85 - MAINTENANCE & REPAIR Total 294,210 308,415 149,294 253,197 69.60%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 15 34 300 300 0.00%
861003 - TRAINING 20,569 11,896 2,000 2,000 0.00%
86 - TRAVEL & TRAINING Total 20,584 11,930 2,300 2,300 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 362 560 - - 0.00%
871004 - PUBLICATIONS & DUES NOC - - 200 200 0.00%
871006 - UNIFORM EXPENSE 20,204 21,803 16,024 22,283 39.06%
87 - GENERAL EXPENSES Total 20,566 22,363 16,224 22,483 38.58%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 409,500 424,797 459,116 386,359 -15.85%
881003 - VEHICLE REPLACE ISF 575,415 708,859 690,114 698,221 1.17%
881004 - IT ISF OPERATING CHARGE 189,042 208,369 181,761 210,703 15.92%
881005 - IT ISF REPLACEMENT CHARGE 37,406 37,406 29,695 29,271 -1.43%
881010 - WORKERS’ COMP ISF MISC 75,378 85,635 106,520 117,871 10.66%
881012 - GENERAL LIABILITY INSURANCE 215,226 270,500 314,059 401,408 27.81%
881013 - UNINSURED CLAIMS CHARGE 1,910 1,766 18,496 13,568 -26.64%
881014 - ANNUAL OPEB CHARGE 112,897 108,964 109,981 9,816 -91.07%
881015 - OTHER INSURANCE ISF RATES 12,534 12,534 - - 0.00%
88 - INTERNAL SVC CHARGE Total 1,629,309 1,858,831 1,909,742 1,867,218 -2.23%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 620 1,000 1,000 0.00%
911016 - ROLLING EQUIPMENT 43,085 155,300 228,228 228,228 0.00%
911024 - EQUIPMENT N.O.C. - - 7,000 7,000 0.00%
90 - CAPITAL EXPENDITURES Total 43,085 155,919 236,228 236,228 0.00%
0108061 - STREETS/ASPHALT Total 7,101,921 7,662,452 7,804,589 7,792,669 -0.15%
01080801 - ENGINEERING SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 2,404,351 2,500,718 2,703,150 2,736,366 1.23%
City of Newport Beach • Adopted Budget FY 2025-26 317
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
711003 - SALARIES PART TIME 134,302 165,486 354,849 364,633 2.76%
70 - REGULAR SALARIES Total 2,538,653 2,666,204 3,057,999 3,100,999 1.41%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 2,080 - -100.00%
712004 - CERTIFICATION PAY 1,000 - 995 - -100.00%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,805 1,810 4,875 1,800 -63.08%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 329,874 333,542 383,928 384,132 0.05%
721002 - CAFETERIA ALLOWANCE PT 900 8,169 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 215,462 236,299 277,180 263,323 -5.00%
723002 - PENSION ER NORMAL COST MISC 197,952 242,022 284,270 266,612 -6.21%
723004 - RETIREMENT PART TIME/TEMP 1,258 676 12,336 5,521 -55.24%
724001 - PENSION EE CONTRIB MISC (285,707) (297,948) (353,791) (362,058)2.34%
725001 - PENSION UAL REQUIRED MISC 618,257 566,851 585,268 612,278 4.62%
725003 - PENSION UAL DISCRETIONARY MISC 321,653 365,851 158,545 116,655 -26.42%
727001 - CAR ALLOWANCE 3,610 3,620 3,600 3,600 0.00%
727003 - CELL PHONE STIPEND 10,367 10,546 10,560 10,560 0.00%
727004 - RHS $2.50 CONTRIBUTION 30,319 24,778 21,208 24,318 14.66%
727012 - LIFE INSURANCE 1,721 1,752 1,995 1,995 0.00%
727013 - EMP ASSISTANCE PROGRAM 341 328 380 380 0.00%
727015 - UNEMPLOYMENT EXPENSE 24,979 31,788 - - 0.00%
727016 - MEDICARE FRINGES 39,923 41,856 44,814 45,196 0.85%
727019 - SURVIVOR BENEFIT 602 1,128 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 7,371 4,081 4,560 4,800 5.26%
728003 - COMPENSATED ABSENCES 87,829 89,951 94,610 95,773 1.23%
72 - BENEFITS Total 1,606,709 1,665,291 1,529,463 1,473,084 -3.69%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 170,348 216,087 77,191 164,235 112.76%
74 - OTHER PAYS Total 170,348 216,087 77,191 164,235 112.76%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 175,867 163,319 67,425 233,606 246.47%
811015 - SERVCES OTHER PRINT VENDOR 12,312 14,714 10,027 10,027 0.00%
81 - CONTRACT SERVICES Total 188,179 178,033 77,452 243,633 214.56%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,938 3,801 4,000 4,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26318
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
831002 - UTILITIES TELEPHONE 982 828 1,000 1,000 0.00%
83 - UTILITIES Total 3,920 4,629 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 982 877 1,500 1,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 3,882 2,533 2,100 2,100 0.00%
841044 - TOOLS INSTRUMENTS ETC 901 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 5,765 3,410 3,600 3,600 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 16,090 18,276 17,605 18,042 2.48%
851013 - PRINTER MAINT/SUPPLIES 528 326 1,500 1,500 0.00%
85 - MAINTENANCE & REPAIR Total 16,618 18,602 19,105 19,542 2.29%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 9,231 4,595 3,000 3,000 0.00%
861003 - TRAINING 6,834 1,132 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 16,065 5,727 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 3,338 3,378 3,500 3,500 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 91 211 250 250 0.00%
871004 - PUBLICATIONS & DUES NOC 108 4,092 500 500 0.00%
871006 - UNIFORM EXPENSE 1,625 1,730 1,500 1,780 18.67%
871017 - SOFTWARE LICENSE RENEWAL 29,868 22,154 25,000 25,000 0.00%
87 - GENERAL EXPENSES Total 35,029 31,565 30,750 31,030 0.91%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 53,500 65,030 74,695 28,349 -62.05%
881003 - VEHICLE REPLACE ISF 44,491 45,913 51,843 46,452 -10.40%
881004 - IT ISF OPERATING CHARGE 116,164 128,015 120,902 140,905 16.54%
881005 - IT ISF REPLACEMENT CHARGE 22,937 22,937 19,718 19,546 -0.87%
881010 - WORKERS’ COMP ISF MISC 34,655 39,620 41,710 46,166 10.68%
881012 - GENERAL LIABILITY INSURANCE 97,452 170,859 227,323 293,034 28.91%
881013 - UNINSURED CLAIMS CHARGE 1,799 1,907 21,015 14,537 -30.82%
881014 - ANNUAL OPEB CHARGE 118,557 134,948 127,225 11,476 -90.98%
881015 - OTHER INSURANCE ISF RATES 885 885 - - 0.00%
88 - INTERNAL SVC CHARGE Total 490,439 610,115 684,431 600,465 -12.27%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 1,205 1,098 2,500 2,500 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 319
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
911039 - OFFICE FURNITURE/FIXTURES 741 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 1,947 1,098 2,500 2,500 0.00%
01080801 - ENGINEERING SERVICES Total 5,076,476 5,402,570 5,498,366 5,651,888 2.79%
01080807 - MOD ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 283,797 - - - 0.00%
70 - REGULAR SALARIES Total 283,797 - - - 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 65,881 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 23,791 - - - 0.00%
723002 - PENSION ER NORMAL COST MISC 25,067 - - - 0.00%
724001 - PENSION EE CONTRIB MISC (34,741) - - - 0.00%
725001 - PENSION UAL REQUIRED MISC 64,207 - - - 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 33,404 - - - 0.00%
727001 - CAR ALLOWANCE 3,610 - - - 0.00%
727003 - CELL PHONE STIPEND 963 - - - 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,753 - - - 0.00%
727012 - LIFE INSURANCE 229 - - - 0.00%
727013 - EMP ASSISTANCE PROGRAM 43 - - - 0.00%
727016 - MEDICARE FRINGES 4,573 - - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 860 - - - 0.00%
728003 - COMPENSATED ABSENCES 9,857 - - - 0.00%
72 - BENEFITS Total 200,496 - - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 9 - - - 0.00%
74 - OTHER PAYS Total 9 - - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 44,712 - - - 0.00%
81 - CONTRACT SERVICES Total 44,712 - - - 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1,305 - - - 0.00%
831003 - UTILITIES NATURAL GAS 11,048 - - - 0.00%
831004 - UTILITIES ELECTRICITY 34,755 - - - 0.00%
83 - UTILITIES Total 47,108 - - - 0.00%
City of Newport Beach • Adopted Budget FY 2025-26320
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,308 - - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 131 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 1,439 - - - 0.00%
85 - MAINTENANCE & REPAIR
851013 - PRINTER MAINT/SUPPLIES 773 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 773 - - - 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,551 - - - 0.00%
861003 - TRAINING 465 - - - 0.00%
86 - TRAVEL & TRAINING Total 2,016 - - - 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,156 - - - 0.00%
871004 - PUBLICATIONS & DUES NOC 10 - - - 0.00%
87 - GENERAL EXPENSES Total 2,166 - - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 12,698 - - - 0.00%
881005 - IT ISF REPLACEMENT CHARGE 2,396 - - - 0.00%
881010 - WORKERS’ COMP ISF MISC 4,707 - - - 0.00%
881012 - GENERAL LIABILITY INSURANCE 9,089 - - - 0.00%
881013 - UNINSURED CLAIMS CHARGE 242 - - - 0.00%
881014 - ANNUAL OPEB CHARGE 14,665 - - - 0.00%
88 - INTERNAL SVC CHARGE Total 43,797 - - - 0.00%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 5,255 - - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 1,738 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 6,993 - - - 0.00%
01080807 - MOD ADMIN Total 633,307 - - - 0.00%
10080802 - TIDELANDS MANAGEMENT
72 - BENEFITS
727004 - RHS $2.50 CONTRIBUTION 9 - - - 0.00%
72 - BENEFITS Total 9 - - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 304,558 138,075 266,120 266,120 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 321
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES Total 304,558 138,075 266,120 266,120 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1 8 - 10 0.00%
83 - UTILITIES Total 1 8 - 10 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - 415 500 500 0.00%
84 - SUPPLIES & MATERIALS Total - 415 500 500 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 58,789 42,671 30,000 49,777 65.92%
851041 - MAINT PIERS/FLOATS/DOCKS 63,759 61,964 50,000 50,000 0.00%
851042 - MAINTENANCE BEACHES 15,221 45,108 66,320 82,966 25.10%
851070 - MAINT/REPAIR MARINAS 20,165 8,131 39,777 20,000 -49.72%
85 - MAINTENANCE & REPAIR Total 157,934 157,874 186,097 202,743 8.95%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 4,353 6,409 5,500 5,500 0.00%
861003 - TRAINING - - 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 4,353 6,409 6,500 6,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 3,870 1,803 5,000 3,000 -40.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 95 - 750 250 -66.67%
871004 - PUBLICATIONS & DUES NOC 420 1,400 1,500 4,000 166.67%
871025 - HARBOR PIER PERMIT APPEAL 3,380 - - - 0.00%
87 - GENERAL EXPENSES Total 7,765 3,203 7,250 7,250 0.00%
90 - CAPITAL EXPENDITURES
911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total - - 5,000 5,000 0.00%
10080802 - TIDELANDS MANAGEMENT Total 474,620 305,985 471,467 488,123 3.53%
7529031 - EQUIPMENT MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 615,826 698,153 821,294 823,000 0.21%
711003 - SALARIES PART TIME 15,189 - - - 0.00%
70 - REGULAR SALARIES Total 631,015 698,153 821,294 823,000 0.21%
City of Newport Beach • Adopted Budget FY 2025-26322
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 5,141 5,764 5,750 5,750 0.00%
71 - SPECIAL PAYS Total 5,141 5,764 5,750 5,750 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 141,094 148,158 191,964 192,066 0.05%
722001 - PENSION EE NORMAL COST MISC 74,879 80,231 81,226 80,481 -0.92%
723002 - PENSION ER NORMAL COST MISC 46,867 61,207 71,608 68,114 -4.88%
724001 - PENSION EE CONTRIB MISC (87,185) (91,433) (96,306) (101,522)5.42%
725001 - PENSION UAL REQUIRED MISC 142,920 133,001 179,210 184,151 2.76%
725003 - PENSION UAL DISCRETIONARY MISC 46,774 56,693 48,547 35,086 -27.73%
727003 - CELL PHONE STIPEND 1,444 1,258 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 9,181 9,507 9,296 8,590 -7.59%
727012 - LIFE INSURANCE 745 799 945 893 -5.56%
727013 - EMP ASSISTANCE PROGRAM 141 152 180 170 -5.56%
727016 - MEDICARE FRINGES 10,740 11,828 12,157 12,031 -1.04%
727019 - SURVIVOR BENEFIT 268 439 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,744 2,055 1,800 2,400 33.33%
728003 - COMPENSATED ABSENCES 21,002 27,602 28,745 28,805 0.21%
729015 - CONTRA PENSION EXP (GASB 68) (80,165) 35,627 - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75) (51,715) (88,211) - - 0.00%
72 - BENEFITS Total 278,735 388,912 530,332 512,224 -3.41%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 62,893 68,343 59,168 64,618 9.21%
713008 - CALL BACK PAY 2,103 1,069 2,500 2,500 0.00%
713009 - STAND BY PAY 7,000 4,404 14,940 14,940 0.00%
74 - OTHER PAYS Total 71,996 73,816 76,608 82,058 7.11%
81 - CONTRACT SERVICES
811017 - SERVICES CONTRACT 45,279 23,931 30,000 30,000 0.00%
841060 - OTHER AGENCY FEES 8,980 8,164 10,000 10,000 0.00%
811058 - HAZARDOUS MATERIALS REMOVAL - - - 3,500 0.00%
81 - CONTRACT SERVICES Total 54,259 32,095 40,000 43,500 8.75%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 4,002 4,144 4,000 4,396 9.91%
831003 - UTILITIES NATURAL GAS 11,048 3,545 5,865 5,865 0.00%
831004 - UTILITIES ELECTRICITY 34,712 34,997 36,050 37,132 3.00%
83 - UTILITIES Total 49,762 42,686 45,915 47,393 3.22%
City of Newport Beach • Adopted Budget FY 2025-26 323
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 134 318 1,250 500 -60.00%
841011 - SUPPLIES AUTO PARTS EXPENSE 399,470 397,387 305,000 330,000 8.20%
841015 - SPECIAL DEPT SUPPLIES NOC 118,109 103,066 43,000 68,000 58.14%
841044 - TOOLS INSTRUMENTS ETC 7,641 10,707 13,500 13,500 0.00%
841045 - CIVIC CTR START UP COSTS 825 673 - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,158 1,024 3,500 - -100.00%
84 - SUPPLIES & MATERIALS Total 527,336 513,175 366,250 412,000 12.49%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 28,147 24,691 28,055 28,055 0.00%
851010 - MAINT & REPAIR EQUIPMENT 20,605 746 15,000 15,000 0.00%
851013 - PRINTER MAINT/SUPPLIES 1,706 - 975 975 0.00%
851014 - MAINT & REPAIR DAMAGE 249 - - - 0.00%
851045 - MAINT OUTSIDE LABOR 317,824 206,004 179,500 204,500 13.93%
851046 - MAINT COMP SOFTWARE 8,841 15,998 15,700 - -100.00%
85 - MAINTENANCE & REPAIR Total 377,373 247,438 239,230 248,530 3.89%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 6,952 454 3,275 3,275 0.00%
861003 - TRAINING 2,674 5,062 4,500 4,500 0.00%
86 - TRAVEL & TRAINING Total 9,626 5,516 7,775 7,775 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 1,797 2,062 - 750 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 56 71 600 - -100.00%
871004 - PUBLICATIONS & DUES NOC 1,129 640 1,500 1,500 0.00%
871006 - UNIFORM EXPENSE 9,137 9,543 9,163 9,909 8.14%
871017 - SOFTWARE LICENSE RENEWAL - - - 15,700 0.00%
871007 - UNIFORMS/PROTECTIVE GEAR - - - 600 0.00%
87 - GENERAL EXPENSES Total 12,119 12,316 11,263 28,459 152.68%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 84,500 - 41,855 18,810 -55.06%
881003 - VEHICLE REPLACE ISF 29,178 61,804 26,649 24,719 -7.24%
881004 - IT ISF OPERATING CHARGE 44,673 49,191 49,899 58,093 16.42%
881005 - IT ISF REPLACEMENT CHARGE 8,744 8,744 8,077 8,007 -0.87%
881010 - WORKERS’ COMP ISF MISC 26,181 25,830 29,913 33,026 10.41%
881012 - GENERAL LIABILITY INSURANCE 65,741 77,692 107,265 131,032 22.16%
881014 - ANNUAL OPEB CHARGE 31,245 36,866 38,957 3,452 -91.14%
City of Newport Beach • Adopted Budget FY 2025-26324
881015 - OTHER INSURANCE ISF RATES 1,264 1,264 - - 0.00%
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE Total 291,525 261,391 302,615 277,138 -8.42%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 86 500 - -100.00%
911022 - MOBILE DATA COMPUTING - - 15,000 - -100.00%
911023 - SHOP EQUIPMENT 32,385 20,638 40,000 40,500 1.25%
90 - CAPITAL EXPENDITURES Total 32,385 20,724 55,500 40,500 -27.03%
7529031 - EQUIPMENT MAINTENANCE Total 2,341,272 2,301,986 2,502,531 2,528,327 1.03%
7529032 - EQUIPMENT PURCHASING
90 - CAPITAL EXPENDITURES
911016 - ROLLING EQUIPMENT 3,296,098 2,353,590 2,305,000 3,751,009 62.73%
911017 - CONTRACTED SET UP 17,856 87,682 31,009 - -100.00%
911020 - EQUIPMENT RENOVATION 124,003 343,326 300,000 325,000 8.33%
911021 - AQMD EQUIPMENT MANDATES - - 10,000 - -100.00%
911022 - MOBILE DATA COMPUTING - 17,564 - - 0.00%
911024 - EQUIPMENT N.O.C. 38,814 57,138 52,000 52,000 0.00%
90 - CAPITAL EXPENDITURES Total 3,476,771 2,859,300 2,698,009 4,128,009 53.00%
7529032 - EQUIPMENT PURCHASING Total 3,476,771 2,859,300 2,698,009 4,128,009 53.00%
Grand Total 51,403,392 52,739,859 54,352,991 58,389,951 7.43%
City of Newport Beach • Adopted Budget FY 2025-26 325
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326
City of Newport Beach • Adopted Budget FY 2025-26328
OVERVIEW
The Recreation and Senior Services (RSS) Department consists of three divisions:
Administration, Recreation, and Senior Services. Under the guidance of the Department Director, the
RSS Department is responsible for the creation, coordination and implementation of recreational and
social opportunities that serve a population ranging from infants to those in their advanced years. In
addition, the department oversees the use of 66 parks and 17 facilities while also playing a role at the
Back Bay Science Center and a number of natural spaces and sensitive marine habitats throughout
the City. The OASIS Senior Center focuses on serving the senior community, offering programs to
enrich senior life, prevent isolation, and create positive, successful aging experiences. With all
programs, the backbone of the Department’s success is the large volume of part-time staff and independent
contractors in the field serving the community, as well as numerous volunteers who join us on a daily
basis to fulfill our mission. These dedicated individuals, combined with the full-time staff, form a unified
team that is talented, skilled and service oriented.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Completed construction of a universally accessible playground at San Miguel Park.
• Replaced park assets identified in the Parks Maintenance Master Plan including fencing and shade elements.• Implemented an Adaptive Sailing Program in partnership with Orange Coast College.• Piloted installation of youth sports AEDs at two athletic fields to comply with AB1467.
• Received $46,000 in grant funding from the CA Department of Boating and Waterways to fund
program enhancements and replacement of sailing equipment.
• Completed Phase 1 of the OASIS Senior Center LED lighting retrofit.
City of Newport Beach • Adopted Budget FY 2025-26 329
BUDGET HIGHLIGHTS
• Reclassified Lead Park Patrol Officer to Recreation Supervisor and reclassified Park Patrol classifications to Assistant Recreation Coordinators to improve operations, oversight
recruitment, and overall service.
• Added new revenue, expenditures and staffing to facilitate rentals of the Witte Lecture Hall.
• Assumed management and registration of the OASIS garden memberships from the Friends of
OASIS.
• Applied for CA Department of Boating and Waterways grants to fund program fleet refurbishment, safety equipment and adaptive sailing scholarships.
• Transition community center facility maintenance expenditures and oversight to Public Works Department July 2025.
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Design improvements at Bonita Creek Park including synthetic turf replacement and LED
athletic field light upgrade.
• Market rentals and schedule use of the Witte Lecture Hall in anticipation of opening in Spring
2026.
• Plan and design an aquatic facility at Lower Castaways with a 50-meter pool, therapy pool, splash pad and community room.
• Renovate Spyglass Hill Park playground and incorporate a shade element.
• Consider community impacts and demand for pickleball lights at Newport Coast pickleball courts.• Continue to support youth sports organization’s installation of AEDs at athletic fields to comply with AB1467.
• Replace park assets identified in the Parks Maintenance Master Plan.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure Actual FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Recreational Program Attendance/Registrations 337,670 347,800 (+3%)358,234 (+3%)
373,183 +3.00% from prior year
Senior Transportation Participants 10,190 10,495 (+3%)10,810 (+3%)11,000 Partici-pants
Recreational Classes Offered 3,795 3,700 3800 (+3%)3,800 Classes
Offered
Satisfaction with Recreation Pro-grams (1-5)4.4 4.5 4.5 4.65
City of Newport Beach • Adopted Budget FY 2025-26330
15,967,058 , 5.0%
305,531,512 , 95.0%
% of General Fund Budget
Recreation Department Other General Fund Departments
Budget by Account Type
S&B M&O ISF Capital
RECREATION DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01070005 - RECREATION ADMIN 1,435,642 1,489,895 1,608,698 1,578,145 -1.90%
0107010 - PROGRAM SUPPORT 2,289,389 2,557,496 2,725,745 2,683,279 -1.56%
0107011 - FEE BASED CLASSES 526,700 492,923 508,171 560,061 10.21%
0107012 - ADULT SPORTS 377,176 377,796 460,180 467,809 1.66%
0107013 - YOUTH SPORTS 33,416 27,670 20,383 20,383 0.00%
0107014 - YOUTH PROGRAMS 650,827 667,609 805,484 922,176 14.49%
0107015 - PRESCHOOL PROGRAMS 102,875 92,699 120,058 23,811 -80.17%
0107016 - NATURAL RESOURCES 124,341 70,570 113,909 110,169 -3.28%
0107017 - SPECIAL EVENTS 61,627 77,609 65,600 65,600 0.00%
0107018 - PARK PATROL 370,372 414,034 480,033 470,371 -2.01%
0107019 - AQUATICS 246,424 334,632 362,086 430,864 18.99%
0107020 - NEWPORT COAST COMMUNITY CENTER 979,451 1,107,500 1,153,137 1,148,655 -0.39%
0107021 - COMMUNITY YOUTH CENTER 483,616 469,631 449,752 419,176 -6.80%
0107022 - CIVIC CENTER RENTALS 91,495 143,035 218,788 343,361 56.94%
0107023 - MARINA PARK 2,311,192 2,531,532 2,548,578 2,476,832 -2.82%
0107024 - FACILITY MAINT & OPERATIONS 667,080 683,476 751,873 413,490 -45.01%
0107026 - JUNIOR LIFEGUARD FACILITY - 10,208 40,255 49,630 23.29%
0107031 - OASIS 1,912,786 2,131,697 2,234,704 2,200,944 -1.51%
0107032 - OASIS FITNESS CENTER 378,169 384,642 486,412 604,472 24.27%
0107033 - OASIS TRANSPORTATION 862,013 925,591 997,285 977,828 -1.95%
16470 - FiiN Rec Support 118,830 149,948 223,759 236,487 5.69%
Grand Total 14,023,423 15,140,193 16,374,890 16,203,545 -1.05%
1,943,068
919,462
819,226
435,470
348,130
279,264
167,839
69,055
59,443
CONTRACT RSS INSTRUCTORS
SURF CONTRACT INSTRUCTORS
SERVICES PROFESSIONAL
SPECIAL DEPT SUPPLIES NOC
TIDELANDS INSTRUCT PYMTS
UTILITIES ELECTRICITY
OFFICE SUPPLY CITY PRINTING
AUTOMOTIVE FUEL/WASH
MAINT & REPAIR BUILDING
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 331
RECREATION AND SENIOR SERVICES PERSONNEL
FY 24 FY 25 FY 26
Full-Time 43.50 43.50 42.50
Part-Time (FTE)38.90 37.45 37.85
Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 1.00 1.00 102,985 960 35,090 139,035
BUDGET ANALYST 1.00 1.00 134,965 - 38,350 173,315
CODE ENFORCEMENT OFFICER I 0.00 1.00 69,898 - 30,151 100,049
DEPARTMENT ASSISTANT 2.00 2.00 150,560 1,800 63,655 216,015
DEPUTY RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 187,006 960 44,078 232,044
FACILITIES MAINTENANCE TECHNICIAN 1.00 0.00 - - - -
FACILITIES MAINTENANCE WORKER II 3.00 3.00 215,831 1,920 94,858 312,609
FISCAL CLERK, SENIOR 0.50 0.50 31,037 - 14,660 45,697
GROUNDSWORKER II 1.00 1.00 74,590 960 31,816 107,366
MARKETING SPECIALIST 1.00 1.00 103,519 960 35,047 139,526
OFFICE ASSISTANT 3.00 3.00 189,152 - 88,990 278,142
PARK PATROL OFFICER 1.00 0.00 - - - -
PARK PATROL OFFICER, LEAD 1.00 0.00 - - - -
RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 272,211 5,760 64,587 342,557
RECREATION & SENIOR SERVICES MANAGER 4.00 4.00 587,243 3,840 159,272 750,355
RECREATION COORDINATOR 9.00 9.00 696,350 16,680 285,510 998,540
RECREATION SUPERVISOR 9.00 9.00 963,841 4,800 322,419 1,291,060
RECREATION SUPERVISOR (FT)0.00 1.00 90,164 - 32,305 122,469
SENIOR SERVICES SHUTTLE DRIVER 4.00 4.00 287,674 660 127,347 415,681
Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay
CODE ENFORCEMENT OFFICER I 0.00 1.75 120,845 - 8,375 129,220
FACILITIES MAINTENANCE WORKER II 1.53 1.08 81,540 - 5,152 86,692
OFFICE ASSISTANT 2.50 2.50 154,554 - 10,831 165,384
PARK PATROL OFFICER 2.15 0.00 - - - -
RECREATION COORDINATOR 0.75 0.75 64,261 - 4,087 68,347
RECREATION COORDINATOR, ASSISTANT 11.58 12.33 853,400 - 47,813 901,213
RECREATION LEADER, SENIOR 15.26 15.76 781,060 - 49,234 830,294
SENIOR POOL LIFEGUARD 3.18 3.18 185,174 - 11,541 196,715
SENIOR SERVICES SHUTTLE DRIVER 0.50 0.50 30,003 - 2,264 32,268
6,427,864 39,300 1,607,430 8,074,595
City of Newport Beach • Adopted Budget FY 2025-26332
$7.5 M
$5.1 M
$1.4 M
$85,571
$8.1 M
$5.4 M
$1.5 M
$78,857
$9.0 M
$5.7 M
$1.6 M
$51,439
$9.2 M
$5.5 M
$1.4 M
$51,439
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
RECREATION SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 7,482,270 8,111,149 9,016,833 9,181,955 1.83%
70 - REGULAR SALARIES 4,791,856 5,308,305 6,147,063 6,427,864 4.57%
71 - SPECIAL PAYS 13,185 14,204 16,860 11,778 -30.14%
72 - BENEFITS 2,672,041 2,784,606 2,850,030 2,739,033 -3.89%
74 - OTHER PAYS 5,187 4,033 2,881 3,280 13.86%
MAINTENANCE & OPERATIONS 5,104,011 5,445,236 5,676,560 5,541,712 -2.38%
81 - CONTRACT SERVICES 3,686,969 4,059,382 4,201,195 4,178,369 -0.54%
83 - UTILITIES 343,932 355,951 337,005 383,177 13.70%
84 - SUPPLIES & MATERIALS 546,952 607,660 628,940 657,444 4.53%
85 - MAINTENANCE & REPAIR 436,159 333,163 403,006 214,813 -46.70%
86 - TRAVEL & TRAINING 26,909 26,650 34,880 34,880 0.00%
87 - GENERAL EXPENSES 63,090 62,430 71,533 73,029 2.09%
INTERNAL SERVICE CHARGE 1,351,572 1,504,951 1,630,057 1,428,438 -12.37%
88 - INTERNAL SVC CHARGE 1,351,572 1,504,951 1,630,057 1,428,438 -12.37%
CAPITAL EXPENDITURES 85,571 78,857 51,439 51,439 0.00%
90 - CAPITAL EXPENDITURES 85,571 78,857 51,439 51,439 0.00%
Grand Total 14,023,423 15,140,193 16,374,890 16,203,545 -1.05%
City of Newport Beach • Adopted Budget FY 2025-26 333
RECREATION SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
01070005 - RECREATION ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 516,911 578,514 619,072 644,717 4.14%
711003 - SALARIES PART TIME 11,893 8,813 30,755 - -100.00%
70 - REGULAR SALARIES Total 528,803 587,327 649,827 644,717 -0.79%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 90,249 90,699 101,628 101,682 0.05%
722001 - PENSION EE NORMAL COST MISC 44,712 50,049 53,875 56,231 4.37%
723002 - PENSION ER NORMAL COST MISC 44,914 56,857 59,106 59,367 0.44%
723004 - RETIREMENT PART TIME/TEMP 203 10 1,153 - -100.00%
724001 - PENSION EE CONTRIB MISC (65,810) (67,532) (71,193) (78,978)10.93%
725001 - PENSION UAL REQUIRED MISC 120,347 110,340 135,085 144,259 6.79%
725003 - PENSION UAL DISCRETIONARY MISC 62,611 71,215 36,594 27,485 -24.89%
727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%
727002 - WELNESS ALLOWANCE - - 750 750 0.00%
727003 - CELL PHONE STIPEND 2,888 2,896 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 9,099 16,565 5,388 5,596 3.86%
727012 - LIFE INSURANCE 460 470 525 473 -10.00%
727013 - EMP ASSISTANCE PROGRAM 87 89 100 90 -10.00%
727016 - MEDICARE FRINGES 8,110 8,728 9,088 9,460 4.09%
727017 - PARS DC 401A 4,034 4,656 5,027 5,444 8.31%
727019 - SURVIVOR BENEFIT 134 251 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,020 508 720 5,804 706.14%
728003 - COMPENSATED ABSENCES 19,054 19,124 21,668 22,565 4.14%
72 - BENEFITS Total 346,924 369,751 367,192 367,908 0.20%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 268,022 276,063 284,345 292,875 3.00%
81 - CONTRACT SERVICES Total 268,022 276,063 284,345 292,875 3.00%
84 - SUPPLIES & MATERIALS
841006 - OFFICE SUPPLY CITY PRINTING 148,950 117,294 147,839 147,839 0.00%
841007 - SUPPLIES OFFICE NOC 1,963 233 1,656 1,656 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 12 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 150,925 117,528 149,495 149,495 0.00%
City of Newport Beach • Adopted Budget FY 2025-26334
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 16,746 - 10,105 105 -98.96%
85 - MAINTENANCE & REPAIR Total 16,746 - 10,105 105 -98.96%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 889 2,392 1,300 2,300 76.92%
861003 - TRAINING 275 875 - - 0.00%
86 - TRAVEL & TRAINING Total 1,164 3,267 1,300 2,300 76.92%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 45,198 45,000 45,198 45,198 0.00%
87 - GENERAL EXPENSES Total 45,198 45,000 45,198 45,198 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 1,500 1,823 - - 0.00%
881003 - VEHICLE REPLACE ISF 427 387 - - 0.00%
881004 - IT ISF OPERATING CHARGE 31,151 33,591 40,392 35,381 -12.41%
881005 - IT ISF REPLACEMENT CHARGE 5,010 5,010 4,650 4,256 -8.47%
881010 - WORKERS’ COMP ISF MISC 3,284 8,489 13,104 16,494 25.87%
881012 - GENERAL LIABILITY INSURANCE 9,799 12,904 13,724 16,712 21.77%
881014 - ANNUAL OPEB CHARGE 26,627 28,691 29,365 2,704 -90.79%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 77,861 90,958 101,235 75,547 -25.37%
01070005 - RECREATION ADMIN Total 1,435,642 1,489,895 1,608,698 1,578,145 -1.90%
0107010 - PROGRAM SUPPORT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,095,117 1,206,058 1,354,303 1,391,469 2.74%
711003 - SALARIES PART TIME 6,158 24,398 58,956 58,096 -1.46%
70 - REGULAR SALARIES Total 1,101,275 1,230,456 1,413,260 1,449,566 2.57%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 2,646 - 3,600 - -100.00%
71 - SPECIAL PAYS Total 2,646 - 3,600 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 239,163 226,670 271,008 271,152 0.05%
722001 - PENSION EE NORMAL COST MISC 94,473 107,726 117,910 125,168 6.16%
723002 - PENSION ER NORMAL COST MISC 94,217 119,722 129,250 134,739 4.25%
City of Newport Beach • Adopted Budget FY 2025-26 335
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
723004 - RETIREMENT PART TIME/TEMP - - 2,063 - -100.00%
724001 - PENSION EE CONTRIB MISC (134,836) (142,932) (155,745) (177,572)14.01%
725001 - PENSION UAL REQUIRED MISC 301,042 276,012 295,516 311,350 5.36%
725003 - PENSION UAL DISCRETIONARY MISC 156,619 178,140 80,053 59,320 -25.90%
727003 - CELL PHONE STIPEND 8,296 7,834 7,680 7,680 0.00%
727004 - RHS $2.50 CONTRIBUTION 13,120 17,517 11,114 12,500 12.47%
727012 - LIFE INSURANCE 1,146 1,201 1,260 1,365 8.33%
727013 - EMP ASSISTANCE PROGRAM 225 229 240 260 8.33%
727016 - MEDICARE FRINGES 17,335 19,112 20,604 21,130 2.55%
727019 - SURVIVOR BENEFIT 335 752 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,244 2,297 2,160 2,520 16.67%
728003 - COMPENSATED ABSENCES 46,216 43,564 47,401 48,701 2.74%
72 - BENEFITS Total 841,595 857,844 830,514 818,313 -1.47%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 2,721 354 1 400 57871.01%
74 - OTHER PAYS Total 2,721 354 1 400 57871.01%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 7,078 77,194 73,549 73,549 0.00%
81 - CONTRACT SERVICES Total 7,078 77,194 73,549 73,549 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 8,130 13,602 8,000 14,151 76.89%
831003 - UTILITIES NATURAL GAS 2,193 1,297 1,487 1,487 0.00%
831004 - UTILITIES ELECTRICITY 25,980 26,494 28,143 28,143 0.00%
831005 - UTILITIES WATER 23,465 21,847 25,000 25,000 0.00%
83 - UTILITIES Total 59,768 63,240 62,630 68,781 9.82%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 11,828 8,292 14,814 14,814 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,923 32,525 8,324 8,324 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 852 2,059 3,400 3,400 0.00%
84 - SUPPLIES & MATERIALS Total 17,603 42,876 26,538 26,538 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 6,248 5,410 7,654 7,654 0.00%
851072 - SEWER FEES: FIXED + USE 2,687 1,986 2,800 2,800 0.00%
85 - MAINTENANCE & REPAIR Total 8,935 7,396 10,454 10,454 0.00%
City of Newport Beach • Adopted Budget FY 2025-26336
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,184 20 1,812 4,132 128.04%
861003 - TRAINING 4,474 6,981 7,598 10,748 41.46%
86 - TRAVEL & TRAINING Total 5,658 7,001 9,410 14,880 58.13%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,371 1,702 3,500 3,500 0.00%
871004 - PUBLICATIONS & DUES NOC 2,485 2,785 2,705 2,705 0.00%
87 - GENERAL EXPENSES Total 3,856 4,487 6,205 6,205 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 19,000 23,095 24,469 9,624 -60.67%
881003 - VEHICLE REPLACE ISF 16,418 17,595 17,313 15,536 -10.26%
881004 - IT ISF OPERATING CHARGE 74,701 81,750 97,437 84,547 -13.23%
881005 - IT ISF REPLACEMENT CHARGE 14,474 14,474 13,434 12,201 -9.18%
881010 - WORKERS’ COMP ISF MISC 9,430 22,004 32,290 39,576 22.57%
881012 - GENERAL LIABILITY INSURANCE 30,675 36,297 37,353 44,224 18.39%
881014 - ANNUAL OPEB CHARGE 68,757 69,319 64,239 5,836 -90.92%
881015 - OTHER INSURANCE ISF RATES 316 316 - - 0.00%
88 - INTERNAL SVC CHARGE Total 233,770 264,849 286,535 211,543 -26.17%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 4,484 1,798 3,050 3,050 0.00%
90 - CAPITAL EXPENDITURES Total 4,484 1,798 3,050 3,050 0.00%
0107010 - PROGRAM SUPPORT Total 2,289,389 2,557,496 2,725,745 2,683,279 -1.56%
0107011 - FEE BASED CLASSES
72 - BENEFITS
727004 - RHS $2.50 CONTRIBUTION - 4 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 1 - - 0.00%
72 - BENEFITS Total - 5 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 5,933 5,365 6,500 5,500 -15.38%
811036 - CONTRACT RSS INSTRUCTORS 442,264 397,830 394,120 459,120 16.49%
81 - CONTRACT SERVICES Total 448,197 403,194 400,620 464,620 15.98%
City of Newport Beach • Adopted Budget FY 2025-26 337
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 129 - - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 51,630 56,346 70,401 70,401 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 10,699 20,904 13,500 13,500 0.00%
84 - SUPPLIES & MATERIALS Total 62,458 77,250 83,901 83,901 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 3,445 762 10,000 - -100.00%
85 - MAINTENANCE & REPAIR Total 3,445 762 10,000 - -100.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,500 810 1,500 1,500 0.00%
861003 - TRAINING 1,700 1,494 1,750 1,750 0.00%
86 - TRAVEL & TRAINING Total 3,200 2,304 3,250 3,250 0.00%
88 - INTERNAL SVC CHARGE
881007 - RSS EQUIPMENT ISF 9,400 9,400 9,400 7,290 -22.45%
88 - INTERNAL SVC CHARGE Total 9,400 9,400 9,400 7,290 -22.45%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 8 - - 0.00%
911024 - EQUIPMENT N.O.C. - - 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total - 8 1,000 1,000 0.00%
0107011 - FEE BASED CLASSES Total 526,700 492,923 508,171 560,061 10.21%
0107012 - ADULT SPORTS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 64,242 70,737 79,890 81,988 2.63%
711003 - SALARIES PART TIME 722 - - - 0.00%
70 - REGULAR SALARIES Total 64,964 70,737 79,890 81,988 2.63%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 485 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 485 1,810 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 11,746 13,426 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 4,434 5,410 6,306 6,452 2.30%
723002 - PENSION ER NORMAL COST MISC 6,220 7,798 8,602 8,572 -0.35%
City of Newport Beach • Adopted Budget FY 2025-26338
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
723004 - RETIREMENT PART TIME/TEMP 27 - - - 0.00%
724001 - PENSION EE CONTRIB MISC (8,071) (8,343) (9,394) (10,264)9.26%
725001 - PENSION UAL REQUIRED MISC 14,004 12,840 17,432 18,345 5.24%
725003 - PENSION UAL DISCRETIONARY MISC 7,286 8,287 4,722 3,495 -25.98%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727012 - LIFE INSURANCE 103 106 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 19 20 20 20 0.00%
727016 - MEDICARE FRINGES 953 1,047 1,198 1,229 2.54%
727019 - SURVIVOR BENEFIT 33 63 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 666 362 360 360 0.00%
728003 - COMPENSATED ABSENCES 2,150 2,452 2,796 2,870 2.63%
72 - BENEFITS Total 40,534 44,435 55,692 54,739 -1.71%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,748 8,225 20,650 20,650 0.00%
811036 - CONTRACT RSS INSTRUCTORS 93,683 96,875 124,875 124,875 0.00%
811050 - TENNIS CONTRACT INSTRUCTORS 119,494 109,424 137,483 147,483 7.27%
81 - CONTRACT SERVICES Total 214,925 214,524 283,008 293,008 3.53%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 22,282 31,747 23,300 23,300 0.00%
84 - SUPPLIES & MATERIALS Total 22,282 31,747 23,300 23,300 0.00%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 21,020 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 21,020 - - - 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 465 208 - - 0.00%
86 - TRAVEL & TRAINING Total 465 208 - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 6,330 6,872 8,079 7,137 -11.65%
881005 - IT ISF REPLACEMENT CHARGE 1,113 1,113 1,033 946 -8.44%
881010 - WORKERS’ COMP ISF MISC 715 1,369 2,104 2,643 25.64%
881012 - GENERAL LIABILITY INSURANCE 1,144 1,303 1,485 1,904 28.24%
881014 - ANNUAL OPEB CHARGE 3,199 3,679 3,789 344 -90.93%
88 - INTERNAL SVC CHARGE Total 12,501 14,336 16,490 12,974 -21.32%
0107012 - ADULT SPORTS Total 377,176 377,796 460,180 467,809 1.66%
City of Newport Beach • Adopted Budget FY 2025-26 339
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107013 - YOUTH SPORTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,875 10,255 7,350 7,350 0.00%
81 - CONTRACT SERVICES Total 1,875 10,255 7,350 7,350 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 9,800 15,030 13,033 13,033 0.00%
84 - SUPPLIES & MATERIALS Total 9,800 15,030 13,033 13,033 0.00%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 21,206 2,385 - - 0.00%
85 - MAINTENANCE & REPAIR Total 21,206 2,385 - - 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 535 - - - 0.00%
86 - TRAVEL & TRAINING Total 535 - - - 0.00%
0107013 - YOUTH SPORTS Total 33,416 27,670 20,383 20,383 0.00%
0107014 - YOUTH PROGRAMS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 53,118 64,839 71,279 73,650 3.33%
711003 - SALARIES PART TIME 324,180 328,069 436,425 553,760 26.89%
70 - REGULAR SALARIES Total 377,298 392,908 507,704 627,410 23.58%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 2,115 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,115 1,810 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 19,212 20,612 22,584 22,596 0.05%
721002 - CAFETERIA ALLOWANCE PT 1,941 987 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 14,391 16,249 5,642 27,129 380.87%
723002 - PENSION ER NORMAL COST MISC 17,230 20,390 7,695 36,043 368.38%
723004 - RETIREMENT PART TIME/TEMP 7,477 7,873 18,571 10,383 -44.09%
724001 - PENSION EE CONTRIB MISC (26,050) (25,117) (8,404) (43,160)413.56%
725001 - PENSION UAL REQUIRED MISC 18,598 17,052 15,554 16,480 5.96%
725003 - PENSION UAL DISCRETIONARY MISC 9,676 11,006 4,213 3,140 -25.48%
727003 - CELL PHONE STIPEND 778 965 960 960 0.00%
City of Newport Beach • Adopted Budget FY 2025-26340
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727004 - RHS $2.50 CONTRIBUTION 382 - 900 - -100.00%
727012 - LIFE INSURANCE 88 94 105 315 200.00%
727013 - EMP ASSISTANCE PROGRAM 18 20 20 60 200.00%
727015 - UNEMPLOYMENT EXPENSE 2,228 664 - - 0.00%
727016 - MEDICARE FRINGES 5,632 5,729 8,767 9,137 4.22%
727019 - SURVIVOR BENEFIT 167 439 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 679 361 360 360 0.00%
728003 - COMPENSATED ABSENCES 2,855 2,250 2,495 2,578 3.33%
72 - BENEFITS Total 75,303 79,572 79,462 86,021 8.25%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 58 - - 0.00%
74 - OTHER PAYS Total - 58 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 49,566 41,311 63,529 63,529 0.00%
81 - CONTRACT SERVICES Total 49,566 41,311 63,529 63,529 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,234 1,897 3,000 3,000 0.00%
83 - UTILITIES Total 2,234 1,897 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 54,374 51,583 34,512 34,512 0.00%
84 - SUPPLIES & MATERIALS Total 54,374 51,583 34,512 34,512 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,197 880 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 1,197 880 1,000 1,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 60,229 65,900 78,523 68,675 -12.54%
881005 - IT ISF REPLACEMENT CHARGE 11,646 11,646 10,809 9,893 -8.47%
881010 - WORKERS’ COMP ISF MISC 7,308 10,717 15,160 17,862 17.82%
881012 - GENERAL LIABILITY INSURANCE 5,310 5,951 6,603 8,164 23.64%
881014 - ANNUAL OPEB CHARGE 4,248 3,375 3,381 309 -90.86%
88 - INTERNAL SVC CHARGE Total 88,741 97,590 114,477 104,904 -8.36%
0107014 - YOUTH PROGRAMS Total 650,827 667,609 805,484 922,176 14.49%
City of Newport Beach • Adopted Budget FY 2025-26 341
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107015 - PRESCHOOL PROGRAMS
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 56,969 47,004 88,377 15,944 -81.96%
70 - REGULAR SALARIES Total 56,969 47,004 88,377 15,944 -81.96%
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC 43 766 2,580 743 -71.20%
723002 - PENSION ER NORMAL COST MISC 2,861 3,133 3,815 987 -74.12%
723004 - RETIREMENT PART TIME/TEMP 1,020 670 3,205 236 -92.64%
724001 - PENSION EE CONTRIB MISC (6) (1,215) (5,161) (7,116)37.89%
725001 - PENSION UAL REQUIRED MISC 9,050 8,298 - - 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 4,708 5,355 - - 0.00%
727012 - LIFE INSURANCE - - - 210 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 40 0.00%
727016 - MEDICARE FRINGES 841 678 1,328 231 -82.59%
727019 - SURVIVOR BENEFIT - 125 - - 0.00%
72 - BENEFITS Total 18,517 17,811 5,768 (4,669)-180.94%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 5,356 2,162 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 5,356 2,162 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 6,604 9,079 3,500 3,500 0.00%
84 - SUPPLIES & MATERIALS Total 6,604 9,079 3,500 3,500 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,141 690 800 800 0.00%
86 - TRAVEL & TRAINING Total 1,141 690 800 800 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 10,375 11,302 13,366 2,323 -82.62%
881005 - IT ISF REPLACEMENT CHARGE 1,904 1,904 1,767 246 -86.08%
881010 - WORKERS’ COMP ISF MISC 1,193 1,759 2,445 1,361 -44.32%
881012 - GENERAL LIABILITY INSURANCE 816 988 1,036 1,305 26.03%
88 - INTERNAL SVC CHARGE Total 14,288 15,953 18,613 5,236 -71.87%
0107015 - PRESCHOOL PROGRAMS Total 102,875 92,699 120,058 23,811 -80.17%
City of Newport Beach • Adopted Budget FY 2025-26342
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107016 - NATURAL RESOURCES
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 68,580 17,149 77,606 79,317 2.20%
70 - REGULAR SALARIES Total 68,580 17,149 77,606 79,317 2.20%
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC 1,922 - 4,091 - -100.00%
723002 - PENSION ER NORMAL COST MISC 2,643 104 6,049 - -100.00%
723004 - RETIREMENT PART TIME/TEMP 1,540 607 2,716 2,974 9.51%
724001 - PENSION EE CONTRIB MISC (3,576) - (8,183) - -100.00%
725001 - PENSION UAL REQUIRED MISC 14,350 13,157 - - 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 7,466 8,492 - - 0.00%
727003 - CELL PHONE STIPEND - - 960 - -100.00%
727004 - RHS $2.50 CONTRIBUTION - - 1,560 - -100.00%
727012 - LIFE INSURANCE - - - 105 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 20 0.00%
727016 - MEDICARE FRINGES 1,017 245 1,125 1,150 2.20%
72 - BENEFITS Total 25,362 22,604 8,319 4,250 -48.92%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 2,828 3,146 2,611 611 -76.60%
811036 - CONTRACT RSS INSTRUCTORS - - - 2,000 0.00%
81 - CONTRACT SERVICES Total 2,828 3,146 2,611 2,611 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 532 798 800 824 3.00%
83 - UTILITIES Total 532 798 800 824 3.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 4,715 2,912 5,709 5,709 0.00%
841076 - BACK BAY SCIENCE CENTER M&O EX 851 568 800 800 0.00%
84 - SUPPLIES & MATERIALS Total 5,567 3,479 6,509 6,509 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 393 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 393 - - - 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 287 - 400 400 0.00%
86 - TRAVEL & TRAINING Total 287 - 400 400 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 343
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 14,762 16,107 12,398 10,910 -12.00%
881005 - IT ISF REPLACEMENT CHARGE 2,761 2,761 1,633 1,494 -8.49%
881010 - WORKERS’ COMP ISF MISC 1,740 2,724 2,440 2,663 9.14%
881012 - GENERAL LIABILITY INSURANCE 1,530 1,801 1,193 1,191 -0.17%
88 - INTERNAL SVC CHARGE Total 20,793 23,393 17,664 16,259 -7.95%
0107016 - NATURAL RESOURCES Total 124,341 70,570 113,909 110,169 -3.28%
0107017 - SPECIAL EVENTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 32,631 47,284 40,075 40,075 0.00%
81 - CONTRACT SERVICES Total 32,631 47,284 40,075 40,075 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 28,860 30,326 25,525 25,525 0.00%
84 - SUPPLIES & MATERIALS Total 28,860 30,326 25,525 25,525 0.00%
0107017 - SPECIAL EVENTS Total 61,627 77,609 65,600 65,600 0.00%
0107018 - PARK PATROL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 90,351 138,249 144,214 160,062 10.99%
711003 - SALARIES PART TIME 93,607 83,759 132,717 120,845 -8.94%
70 - REGULAR SALARIES Total 183,957 222,008 276,931 280,907 1.44%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 301 289 - 318 0.00%
712006 - BILINGUAL PAY - - 900 - -100.00%
71 - SPECIAL PAYS Total 301 289 900 318 -64.68%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 25,800 32,624 45,168 45,192 0.05%
722001 - PENSION EE NORMAL COST MISC 9,267 13,753 11,294 20,234 79.16%
723002 - PENSION ER NORMAL COST MISC 13,292 20,009 15,405 26,882 74.51%
723004 - RETIREMENT PART TIME/TEMP 1,681 1,409 4,645 788 -83.04%
724001 - PENSION EE CONTRIB MISC (16,816) (21,231) (16,824) (32,191)91.34%
725001 - PENSION UAL REQUIRED MISC 31,161 28,570 31,468 35,815 13.81%
725003 - PENSION UAL DISCRETIONARY MISC 16,212 18,439 8,525 6,824 -19.95%
727004 - RHS $2.50 CONTRIBUTION 1,474 1,539 1,360 - -100.00%
727012 - LIFE INSURANCE 140 213 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 26 40 40 40 0.00%
City of Newport Beach • Adopted Budget FY 2025-26344
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727016 - MEDICARE FRINGES 2,901 3,407 4,046 4,073 0.68%
727019 - SURVIVOR BENEFIT 100 313 - - 0.00%
728003 - COMPENSATED ABSENCES 4,784 4,632 5,047 5,602 10.99%
72 - BENEFITS Total 90,020 103,717 110,384 113,470 2.80%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 859 2,904 2,290 2,290 0.00%
84 - SUPPLIES & MATERIALS Total 859 2,904 2,290 2,290 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 7,701 8,682 8,167 8,984 10.00%
85 - MAINTENANCE & REPAIR Total 7,701 8,682 8,167 8,984 10.00%
86 - TRAVEL & TRAINING
861003 - TRAINING - 273 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total - 273 1,000 1,000 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 1,934 1,803 3,500 3,500 0.00%
87 - GENERAL EXPENSES Total 1,934 1,803 3,500 3,500 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 16,500 9,724 10,303 4,540 -55.94%
881003 - VEHICLE REPLACE ISF 17,055 7,481 7,481 6,639 -11.26%
881004 - IT ISF OPERATING CHARGE 24,277 26,527 31,535 25,026 -20.64%
881005 - IT ISF REPLACEMENT CHARGE 4,621 4,621 4,289 3,547 -17.30%
881010 - WORKERS’ COMP ISF MISC 2,942 5,133 7,398 8,870 19.89%
881012 - GENERAL LIABILITY INSURANCE 12,340 12,553 9,014 10,610 17.70%
881014 - ANNUAL OPEB CHARGE 7,117 7,570 6,841 671 -90.19%
881015 - OTHER INSURANCE ISF RATES 748 748 - - 0.00%
88 - INTERNAL SVC CHARGE Total 85,600 74,358 76,861 59,902 -22.06%
0107018 - PARK PATROL Total 370,372 414,034 480,033 470,371 -2.01%
0107019 - AQUATICS
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 161,606 238,023 247,694 321,161 29.66%
70 - REGULAR SALARIES Total 161,606 238,023 247,694 321,161 29.66%
City of Newport Beach • Adopted Budget FY 2025-26 345
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC 4,835 5,990 13,143 11,474 -12.70%
723002 - PENSION ER NORMAL COST MISC 6,647 8,512 19,431 15,244 -21.55%
723004 - RETIREMENT PART TIME/TEMP 3,466 5,956 10,775 6,456 -40.09%
724001 - PENSION EE CONTRIB MISC (8,442) (9,286) (26,285) (18,254)-30.55%
727012 - LIFE INSURANCE - - - 315 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 60 0.00%
727016 - MEDICARE FRINGES 2,394 3,423 4,464 4,657 4.32%
727019 - SURVIVOR BENEFIT 100 313 - - 0.00%
72 - BENEFITS Total 9,000 14,908 21,527 19,951 -7.32%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 7,609 10,643 10,750 10,750 0.00%
81 - CONTRACT SERVICES Total 7,609 10,643 10,750 10,750 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 3,794 2,975 3,500 3,500 0.00%
83 - UTILITIES Total 3,794 2,975 3,500 3,500 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 15,937 15,342 17,402 17,402 0.00%
84 - SUPPLIES & MATERIALS Total 15,937 15,342 17,402 17,402 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,038 781 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 1,038 781 1,000 1,000 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 7,062 6,842 7,000 7,000 0.00%
87 - GENERAL EXPENSES Total 7,062 6,842 7,000 7,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 29,177 31,893 37,939 33,222 -12.43%
881005 - IT ISF REPLACEMENT CHARGE 5,578 5,578 5,177 4,739 -8.47%
881010 - WORKERS’ COMP ISF MISC 3,489 5,025 7,119 8,407 18.09%
881012 - GENERAL LIABILITY INSURANCE 2,133 2,621 2,977 3,732 25.35%
88 - INTERNAL SVC CHARGE Total 40,378 45,118 53,213 50,100 -5.85%
0107019 - AQUATICS Total 246,424 334,632 362,086 430,864 18.99%
City of Newport Beach • Adopted Budget FY 2025-26346
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107020 - NEWPORT COAST COMMUNITY CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 123,692 143,793 152,820 156,209 2.22%
711003 - SALARIES PART TIME 127,518 141,173 172,112 210,049 22.04%
70 - REGULAR SALARIES Total 251,210 284,965 324,932 366,258 12.72%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 27,178 28,708 45,168 45,192 0.05%
721002 - CAFETERIA ALLOWANCE PT 4,435 4,953 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 17,500 21,407 19,896 20,725 4.17%
723002 - PENSION ER NORMAL COST MISC 14,283 20,919 18,485 20,488 10.84%
723004 - RETIREMENT PART TIME/TEMP 2,595 2,138 5,056 5,115 1.16%
724001 - PENSION EE CONTRIB MISC (22,055) (26,400) (24,185) (28,158)16.43%
725001 - PENSION UAL REQUIRED MISC 45,962 42,141 33,346 34,953 4.82%
725003 - PENSION UAL DISCRETIONARY MISC 23,912 27,198 9,033 6,659 -26.28%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,534 1,602 1,412 1,464 3.68%
727012 - LIFE INSURANCE 181 207 210 525 150.00%
727013 - EMP ASSISTANCE PROGRAM 35 40 40 100 150.00%
727015 - UNEMPLOYMENT EXPENSE 385 - - - 0.00%
727016 - MEDICARE FRINGES 4,020 4,465 5,158 5,325 3.23%
727019 - SURVIVOR BENEFIT 67 313 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 762 664 360 660 83.33%
728003 - COMPENSATED ABSENCES 5,302 5,002 5,349 5,467 2.22%
72 - BENEFITS Total 127,061 134,322 120,288 119,476 -0.67%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 213 - 480 480 0.00%
74 - OTHER PAYS Total 213 - 480 480 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 21,728 19,901 17,950 11,100 -38.16%
811012 - SERVICES JANITORIAL 27,789 28,305 28,599 - -100.00%
811036 - CONTRACT RSS INSTRUCTORS 371,007 469,826 475,062 475,062 0.00%
81 - CONTRACT SERVICES Total 420,523 518,031 521,611 486,162 -6.80%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 3,182 1,271 2,021 2,021 0.00%
831004 - UTILITIES ELECTRICITY 46,594 49,553 44,408 52,826 18.96%
831005 - UTILITIES WATER 2,086 2,274 3,519 3,519 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 347
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
83 - UTILITIES Total 51,862 53,098 49,948 58,366 16.85%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 3,242 2,550 3,410 3,410 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 17,866 15,809 14,616 13,120 -10.24%
84 - SUPPLIES & MATERIALS Total 21,109 18,359 18,026 16,530 -8.30%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 2,022 792 - - 0.00%
851007 - AUTOMOTIVE FUEL/WASH 118 - 1,807 1,807 0.00%
851010 - MAINT & REPAIR EQUIPMENT 1,110 - - - 0.00%
851016 - MAINT & REPAIR BUILDING 24,084 18,686 22,600 10,600 -53.10%
851066 - SEWER USE FEE/PROP TAX 4,921 5,077 5,150 5,453 5.87%
85 - MAINTENANCE & REPAIR Total 32,255 24,555 29,557 17,860 -39.58%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,213 691 250 - -100.00%
861003 - TRAINING 1,794 480 563 563 0.00%
86 - TRAVEL & TRAINING Total 3,007 1,171 813 563 -30.75%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 1,140 537 1,004 2,500 149.00%
87 - GENERAL EXPENSES Total 1,140 537 1,004 2,500 149.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,000 - - - 0.00%
881003 - VEHICLE REPLACE ISF 237 - - - 0.00%
881004 - IT ISF OPERATING CHARGE 31,000 33,890 40,322 35,304 -12.45%
881005 - IT ISF REPLACEMENT CHARGE 5,934 5,934 5,508 5,041 -8.47%
881007 - RSS EQUIPMENT ISF 10,097 10,097 10,097 13,590 34.60%
881010 - WORKERS’ COMP ISF MISC 5,108 7,878 11,130 12,856 15.51%
881012 - GENERAL LIABILITY INSURANCE 6,396 7,096 5,338 6,178 15.75%
881014 - ANNUAL OPEB CHARGE 7,888 7,503 7,249 655 -90.96%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 70,724 72,462 79,644 73,625 -7.56%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 347 - - - 0.00%
911024 - EQUIPMENT N.O.C. - - 6,835 6,835 0.00%
City of Newport Beach • Adopted Budget FY 2025-26348
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107020 - NEWPORT COAST COMMUNITY CENTER
Total 979,451 1,107,500 1,153,137 1,148,655 -0.39%
0107021 - COMMUNITY YOUTH CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 50,141 63,899 72,165 70,718 -2.01%
711003 - SALARIES PART TIME 47,427 45,810 76,994 81,233 5.51%
70 - REGULAR SALARIES Total 97,568 109,709 149,159 151,950 1.87%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY - - 900 - -100.00%
71 - SPECIAL PAYS Total - - 900 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 9,092 10,711 22,584 22,596 0.05%
721002 - CAFETERIA ALLOWANCE PT 3,021 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 5,125 7,508 8,660 8,573 -1.01%
723002 - PENSION ER NORMAL COST MISC 8,179 11,534 11,666 11,389 -2.37%
723004 - RETIREMENT PART TIME/TEMP 467 90 2,084 1,523 -26.90%
724001 - PENSION EE CONTRIB MISC (9,437) (11,580) (12,740) (13,638)7.05%
725001 - PENSION UAL REQUIRED MISC 27,658 25,359 15,747 15,823 0.49%
725003 - PENSION UAL DISCRETIONARY MISC 14,390 16,367 4,266 3,015 -29.32%
727003 - CELL PHONE STIPEND 628 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION - - 1,126 - -100.00%
727012 - LIFE INSURANCE 79 106 105 315 200.00%
727013 - EMP ASSISTANCE PROGRAM 15 20 20 60 200.00%
727016 - MEDICARE FRINGES 1,445 1,604 2,484 2,217 -10.73%
727019 - SURVIVOR BENEFIT 33 125 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 680 362 360 360 0.00%
728003 - COMPENSATED ABSENCES 2,892 2,156 2,526 2,475 -2.01%
72 - BENEFITS Total 64,266 65,329 59,846 55,668 -6.98%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 99 - - - 0.00%
74 - OTHER PAYS Total 99 - - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 3,254 5,098 5,600 2,300 -58.93%
811012 - SERVICES JANITORIAL 33,486 33,245 34,087 - -100.00%
811036 - CONTRACT RSS INSTRUCTORS 208,456 175,682 119,570 139,570 16.73%
81 - CONTRACT SERVICES Total 245,197 214,025 159,257 141,870 -10.92%
City of Newport Beach • Adopted Budget FY 2025-26 349
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 229 284 212 272 28.49%
831004 - UTILITIES ELECTRICITY 19,078 16,471 15,015 17,559 16.95%
83 - UTILITIES Total 19,307 16,755 15,227 17,832 17.11%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,504 2,021 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 5,263 5,151 6,125 6,125 0.00%
84 - SUPPLIES & MATERIALS Total 6,767 7,172 7,125 7,125 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 1,239 271 161 161 0.00%
851016 - MAINT & REPAIR BUILDING - 268 - 1,200 0.00%
851037 - MAINT & REPAIR NOC 2,104 - 1,000 - -100.00%
85 - MAINTENANCE & REPAIR Total 3,342 538 1,161 1,361 17.23%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 738 894 750 - -100.00%
861003 - TRAINING 539 240 562 562 0.00%
86 - TRAVEL & TRAINING Total 1,277 1,134 1,312 562 -57.16%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 9,000 15,802 11,591 2,628 -77.33%
881003 - VEHICLE REPLACE ISF 4,514 4,548 5,094 4,612 -9.47%
881004 - IT ISF OPERATING CHARGE 15,959 17,417 20,663 18,131 -12.26%
881005 - IT ISF REPLACEMENT CHARGE 2,995 2,995 2,780 2,544 -8.48%
881007 - RSS EQUIPMENT ISF 639 639 639 1,191 86.38%
881010 - WORKERS’ COMP ISF MISC 1,898 3,319 4,501 5,268 17.03%
881012 - GENERAL LIABILITY INSURANCE 6,359 6,888 7,074 8,138 15.05%
881014 - ANNUAL OPEB CHARGE 4,303 3,235 3,423 297 -91.34%
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 45,792 54,969 55,765 42,808 -23.24%
0107021 - COMMUNITY YOUTH CENTER Total 483,616 469,631 449,752 419,176 -6.80%
0107022 - CIVIC CENTER RENTALS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 16,138 62,820 67,338 69,417 3.09%
711003 - SALARIES PART TIME 42,682 32,397 39,382 115,864 194.21%
70 - REGULAR SALARIES Total 58,821 95,217 106,720 185,280 73.61%
City of Newport Beach • Adopted Budget FY 2025-26350
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 603 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 603 1,810 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 1,615 6,033 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 3,242 6,596 7,655 12,177 59.07%
723002 - PENSION ER NORMAL COST MISC 5,081 9,392 8,229 16,178 96.61%
723004 - RETIREMENT PART TIME/TEMP 245 362 1,696 1,085 -36.03%
724001 - PENSION EE CONTRIB MISC (5,863) (10,188) (8,987) (19,373)115.57%
725001 - PENSION UAL REQUIRED MISC - - 14,693 15,532 5.71%
725003 - PENSION UAL DISCRETIONARY MISC - - 3,980 2,959 -25.65%
727003 - CELL PHONE STIPEND 185 965 960 960 0.00%
727012 - LIFE INSURANCE 26 106 105 210 100.00%
727013 - EMP ASSISTANCE PROGRAM 5 20 20 40 100.00%
727016 - MEDICARE FRINGES 884 1,478 1,850 2,727 47.41%
727019 - SURVIVOR BENEFIT 67 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 347 360 360 0.00%
728003 - COMPENSATED ABSENCES - 2,492 2,357 2,430 3.09%
72 - BENEFITS Total 5,486 17,791 55,503 57,882 4.29%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 35 - - 0.00%
74 - OTHER PAYS Total - 35 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 8,638 8,094 18,000 23,650 31.39%
81 - CONTRACT SERVICES Total 8,638 8,094 18,000 23,650 31.39%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 585 2,193 1,000 31,000 3000.00%
84 - SUPPLIES & MATERIALS Total 585 2,193 1,000 31,000 3000.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 1,241 854 2,500 1,000 -60.00%
85 - MAINTENANCE & REPAIR Total 1,241 854 2,500 1,000 -60.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 5,817 6,310 14,855 21,188 42.63%
881005 - IT ISF REPLACEMENT CHARGE 1,013 1,013 1,974 2,989 51.41%
City of Newport Beach • Adopted Budget FY 2025-26 351
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881007 - RSS EQUIPMENT ISF 8,294 8,294 8,294 12,094 45.82%
881010 - WORKERS’ COMP ISF MISC 633 924 3,191 3,913 22.63%
881012 - GENERAL LIABILITY INSURANCE 363 500 1,757 2,274 29.38%
881014 - ANNUAL OPEB CHARGE - - 3,194 291 -90.89%
88 - INTERNAL SVC CHARGE Total 16,121 17,042 33,266 42,749 28.51%
0107022 - CIVIC CENTER RENTALS Total 91,495 143,035 218,788 343,361 56.94%
0107023 - MARINA PARK
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 172,632 190,325 208,289 212,784 2.16%
711003 - SALARIES PART TIME 283,263 312,792 317,684 371,749 17.02%
70 - REGULAR SALARIES Total 455,895 503,117 525,974 584,533 11.13%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 41,518 39,539 67,752 67,788 0.05%
721002 - CAFETERIA ALLOWANCE PT 7,821 3,923 7,800 4,500 -42.31%
722001 - PENSION EE NORMAL COST MISC 24,357 27,603 23,835 32,160 34.93%
723002 - PENSION ER NORMAL COST MISC 34,169 40,279 32,510 42,727 31.43%
723004 - RETIREMENT PART TIME/TEMP 3,961 4,833 9,037 6,258 -30.76%
724001 - PENSION EE CONTRIB MISC (44,218) (42,619) (35,505) (51,163)44.10%
725001 - PENSION UAL REQUIRED MISC 72,302 66,291 45,450 47,612 4.76%
725003 - PENSION UAL DISCRETIONARY MISC 37,616 42,785 12,312 9,071 -26.32%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,624 1,699 1,490 1,542 3.49%
727012 - LIFE INSURANCE 275 293 315 840 166.67%
727013 - EMP ASSISTANCE PROGRAM 57 60 60 160 166.67%
727016 - MEDICARE FRINGES 6,841 7,459 8,235 8,490 3.10%
727019 - SURVIVOR BENEFIT 201 627 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,661 1,026 720 1,020 41.67%
728003 - COMPENSATED ABSENCES 6,288 6,586 7,290 7,447 2.16%
72 - BENEFITS Total 195,436 201,350 182,261 179,411 -1.56%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,819 - - - 0.00%
74 - OTHER PAYS Total 1,819 - - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 31,883 38,539 37,055 18,305 -50.60%
811012 - SERVICES JANITORIAL 69,579 75,567 79,438 - -100.00%
811036 - CONTRACT RSS INSTRUCTORS 52,250 52,917 64,514 94,514 46.50%
811046 - TIDELANDS INSTRUCT PYMTS 289,231 310,573 348,130 348,130 0.00%
City of Newport Beach • Adopted Budget FY 2025-26352
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
811051 - SURF CONTRACT INSTRUCTORS 851,338 970,460 949,462 919,462 -3.16%
81 - CONTRACT SERVICES Total 1,294,281 1,448,056 1,478,599 1,380,411 -6.64%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 862 1,005 800 961 20.18%
831003 - UTILITIES NATURAL GAS 1,552 1,656 1,352 1,702 25.87%
831004 - UTILITIES ELECTRICITY 77,439 78,968 78,384 84,184 7.40%
831005 - UTILITIES WATER 10,802 11,992 10,000 12,722 27.22%
83 - UTILITIES Total 90,655 93,620 90,536 99,569 9.98%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 3,123 2,080 3,155 3,155 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 30,132 34,775 30,530 30,530 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 4,455 2,813 2,400 2,400 0.00%
84 - SUPPLIES & MATERIALS Total 37,710 39,668 36,085 36,085 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 9,554 2,231 - - 0.00%
851007 - AUTOMOTIVE FUEL/WASH 672 715 817 817 0.00%
851010 - MAINT & REPAIR EQUIPMENT 9,033 5,681 6,500 6,500 0.00%
851016 - MAINT & REPAIR BUILDING 30,833 42,767 34,900 11,900 -65.90%
851037 - MAINT & REPAIR NOC - - 16,600 12,600 -24.10%
85 - MAINTENANCE & REPAIR Total 50,092 51,394 58,817 31,817 -45.91%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,760 3,407 2,320 - -100.00%
861003 - TRAINING 1,534 1,189 3,650 500 -86.30%
86 - TRAVEL & TRAINING Total 3,294 4,596 5,970 500 -91.62%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 987 590 2,660 2,660 0.00%
871006 - UNIFORM EXPENSE 1,328 1,480 3,664 3,664 0.00%
87 - GENERAL EXPENSES Total 2,315 2,070 6,324 6,324 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,000 4,862 5,151 2,051 -60.18%
881003 - VEHICLE REPLACE ISF 3,805 3,381 3,977 3,000 -24.56%
881004 - IT ISF OPERATING CHARGE 49,176 53,795 64,077 56,055 -12.52%
881005 - IT ISF REPLACEMENT CHARGE 9,486 9,486 8,805 8,058 -8.48%
881007 - RSS EQUIPMENT ISF 40,804 40,804 40,804 52,196 27.92%
881010 - WORKERS’ COMP ISF MISC 8,786 13,076 18,614 21,501 15.51%
City of Newport Beach • Adopted Budget FY 2025-26 353
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881012 - GENERAL LIABILITY INSURANCE 7,944 9,604 10,710 12,432 16.08%
881014 - ANNUAL OPEB CHARGE 9,354 9,881 9,880 892 -90.97%
881015 - OTHER INSURANCE ISF RATES 63 63 - - 0.00%
88 - INTERNAL SVC CHARGE Total 133,417 144,952 162,017 156,186 -3.60%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 484 - 1,995 1,995 0.00%
911024 - EQUIPMENT N.O.C. 45,793 42,709 - - 0.00%
90 - CAPITAL EXPENDITURES Total 46,277 42,709 1,995 1,995 0.00%
0107023 - MARINA PARK Total 2,311,192 2,531,532 2,548,578 2,476,832 -2.82%
0107024 - FACILITY MAINT & OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 142,305 154,344 164,696 74,590 -54.71%
711003 - SALARIES PART TIME 21,472 9,130 33,149 - -100.00%
70 - REGULAR SALARIES Total 163,778 163,474 197,845 74,590 -62.30%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 45,124 45,349 45,168 22,596 -49.97%
722001 - PENSION EE NORMAL COST MISC 10,482 11,073 12,875 5,743 -55.39%
723002 - PENSION ER NORMAL COST MISC 13,932 17,063 17,562 7,631 -56.55%
723004 - RETIREMENT PART TIME/TEMP 712 184 1,160 - -100.00%
724001 - PENSION EE CONTRIB MISC (17,721) (18,256) (19,179) (9,137)-52.36%
725001 - PENSION UAL REQUIRED MISC 32,227 29,547 35,937 16,690 -53.56%
725003 - PENSION UAL DISCRETIONARY MISC 16,766 19,070 9,735 3,180 -67.34%
727003 - CELL PHONE STIPEND 1,926 1,931 1,920 960 -50.00%
727004 - RHS $2.50 CONTRIBUTION 1,985 2,051 1,802 1,152 -36.07%
727012 - LIFE INSURANCE 208 210 210 105 -50.00%
727013 - EMP ASSISTANCE PROGRAM 39 40 40 20 -50.00%
727016 - MEDICARE FRINGES 2,766 2,728 2,927 1,095 -62.57%
727019 - SURVIVOR BENEFIT 67 125 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 600 - -100.00%
728003 - COMPENSATED ABSENCES 4,948 5,307 5,764 2,611 -54.71%
72 - BENEFITS Total 113,460 116,423 116,521 52,646 -54.82%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 300 2,400 2,400 0.00%
74 - OTHER PAYS Total - 300 2,400 2,400 0.00%
City of Newport Beach • Adopted Budget FY 2025-26354
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 26,933 58,580 68,745 79,245 15.27%
811012 - SERVICES JANITORIAL 59,792 51,412 54,218 - -100.00%
81 - CONTRACT SERVICES Total 86,725 109,992 122,963 79,245 -35.55%
83 - UTILITIES
831001 - TELECOMM DATALINES 3,130 4,333 3,000 3,732 24.39%
831004 - UTILITIES ELECTRICITY - - 9 - -100.00%
83 - UTILITIES Total 3,130 4,333 3,009 3,732 24.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 16,210 15,836 11,948 11,948 0.00%
84 - SUPPLIES & MATERIALS Total 16,210 15,836 11,948 11,948 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 35,838 52,302 40,328 - -100.00%
851007 - AUTOMOTIVE FUEL/WASH 3,365 2,809 4,594 4,594 0.00%
851010 - MAINT & REPAIR EQUIPMENT 833 - - - 0.00%
851016 - MAINT & REPAIR BUILDING 57,057 37,222 50,838 5,838 -88.52%
851037 - MAINT & REPAIR NOC 29,247 19,771 27,737 10,737 -61.29%
851066 - SEWER USE FEE/PROP TAX 9,086 9,687 9,900 10,403 5.08%
85 - MAINTENANCE & REPAIR Total 135,425 121,791 133,397 31,572 -76.33%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 573 440 502 502 0.00%
87 - GENERAL EXPENSES Total 573 440 502 502 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 5,500 6,685 7,083 2,942 -58.47%
881003 - VEHICLE REPLACE ISF 5,743 5,703 5,361 4,819 -10.12%
881004 - IT ISF OPERATING CHARGE 12,027 13,112 18,876 16,570 -12.22%
881005 - IT ISF REPLACEMENT CHARGE 2,227 2,227 2,532 2,317 -8.48%
881007 - RSS EQUIPMENT ISF 35,531 35,531 35,531 39,201 10.33%
881008 - RSS INFRASTRUCTURE ISF 37,103 37,103 37,103 38,515 3.81%
881010 - WORKERS’ COMP ISF MISC 4,118 7,025 9,679 11,330 17.06%
881012 - GENERAL LIABILITY INSURANCE 6,563 7,416 8,079 9,619 19.06%
881014 - ANNUAL OPEB CHARGE 7,361 7,961 7,812 313 -96.00%
881015 - OTHER INSURANCE ISF RATES 374 374 - - 0.00%
88 - INTERNAL SVC CHARGE Total 116,547 123,137 132,056 125,625 -4.87%
City of Newport Beach • Adopted Budget FY 2025-26 355
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C. 31,231 27,750 31,231 31,231 0.00%
90 - CAPITAL EXPENDITURES Total 31,231 27,750 31,231 31,231 0.00%
0107024 - FACILITY MAINT & OPERATIONS Total 667,080 683,476 751,873 413,490 -45.01%
0107026 - JUNIOR LIFEGUARD FACILITY
70 - REGULAR SALARIES
711003 - SALARIES PART TIME - 936 20,629 29,980 45.33%
70 - REGULAR SALARIES Total - 936 20,629 29,980 45.33%
72 - BENEFITS
723004 - RETIREMENT PART TIME/TEMP - 35 1,018 1,124 10.48%
727012 - LIFE INSURANCE - - - 105 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 20 0.00%
727016 - MEDICARE FRINGES - 13 422 435 3.11%
72 - BENEFITS Total - 48 1,439 1,684 17.01%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - - 4,200 4,200 0.00%
81 - CONTRACT SERVICES Total - - 4,200 4,200 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - 8,906 8,000 8,000 0.00%
84 - SUPPLIES & MATERIALS Total - 8,906 8,000 8,000 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING - - 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total - - 1,000 1,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE - - 3,760 3,364 -10.52%
881005 - IT ISF REPLACEMENT CHARGE - - 434 397 -8.47%
881010 - WORKERS’ COMP ISF MISC - 318 574 699 21.85%
881012 - GENERAL LIABILITY INSURANCE - - 219 306 39.46%
88 - INTERNAL SVC CHARGE Total - 318 4,987 4,766 -4.42%
0107026 - JUNIOR LIFEGUARD FACILITY Total - 10,208 40,255 49,630 23.29%
City of Newport Beach • Adopted Budget FY 2025-26356
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0107031 - OASIS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 621,688 665,821 695,813 702,945 1.02%
711003 - SALARIES PART TIME 50,340 105,617 111,385 125,958 13.08%
70 - REGULAR SALARIES Total 672,027 771,438 807,198 828,903 2.69%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 4,536 4,681 3,600 3,600 0.00%
71 - SPECIAL PAYS Total 4,536 4,681 3,600 3,600 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 97,516 94,072 167,122 167,210 0.05%
722001 - PENSION EE NORMAL COST MISC 62,966 70,578 63,891 67,487 5.63%
723002 - PENSION ER NORMAL COST MISC 50,182 68,397 63,752 66,083 3.66%
723004 - RETIREMENT PART TIME/TEMP 840 614 4,762 3,283 -31.06%
724001 - PENSION EE CONTRIB MISC (85,546) (89,691) (80,433) (91,256)13.46%
725001 - PENSION UAL REQUIRED MISC 140,104 128,454 151,830 157,288 3.60%
725003 - PENSION UAL DISCRETIONARY MISC 72,890 82,906 41,130 29,967 -27.14%
727003 - CELL PHONE STIPEND 2,483 2,786 2,880 3,840 33.33%
727004 - RHS $2.50 CONTRIBUTION 12,678 7,650 7,606 7,911 4.01%
727012 - LIFE INSURANCE 752 742 840 987 17.50%
727013 - EMP ASSISTANCE PROGRAM 146 144 160 188 17.50%
727016 - MEDICARE FRINGES 9,654 11,119 12,156 12,127 -0.24%
727019 - SURVIVOR BENEFIT 368 627 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 3,755 2,653 2,820 2,760 -2.13%
728003 - COMPENSATED ABSENCES 20,349 22,029 24,353 24,603 1.02%
72 - BENEFITS Total 389,136 403,078 462,870 452,478 -2.24%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 7 1,191 - - 0.00%
74 - OTHER PAYS Total 7 1,191 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 45,643 38,720 45,700 21,700 -52.52%
811012 - SERVICES JANITORIAL 49,394 49,993 61,493 - -100.00%
811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00%
811036 - CONTRACT RSS INSTRUCTORS 327,263 390,791 387,509 452,509 16.77%
81 - CONTRACT SERVICES Total 422,300 479,504 495,702 475,209 -4.13%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1,459 1,687 1,400 1,621 15.76%
City of Newport Beach • Adopted Budget FY 2025-26 357
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
831003 - UTILITIES NATURAL GAS 3,664 2,846 4,183 4,000 -4.37%
831004 - UTILITIES ELECTRICITY 83,437 90,568 78,722 96,551 22.65%
831005 - UTILITIES WATER 15,294 16,355 16,000 17,352 8.45%
83 - UTILITIES Total 103,855 111,457 100,305 119,523 19.16%
84 - SUPPLIES & MATERIALS
841006 - OFFICE SUPPLY CITY PRINTING 20,736 26,000 20,000 20,000 0.00%
841007 - SUPPLIES OFFICE NOC 6,315 5,560 6,000 6,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 27,959 31,459 28,326 28,326 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,023 - 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS Total 56,033 63,019 57,326 57,326 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 4,534 576 - - 0.00%
851007 - AUTOMOTIVE FUEL/WASH 7,948 6,240 2,654 7,094 167.29%
851016 - MAINT & REPAIR BUILDING 53,603 47,740 63,800 27,800 -56.43%
851037 - MAINT & REPAIR NOC 1,924 - 2,000 500 -75.00%
851066 - SEWER USE FEE/PROP TAX 18,774 19,370 19,950 20,801 4.27%
851072 - SEWER FEES: FIXED + USE 1,352 1,407 1,500 1,521 1.43%
85 - MAINTENANCE & REPAIR Total 88,136 75,332 89,904 57,717 -35.80%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,493 2,177 3,000 3,000 0.00%
861003 - TRAINING 1,290 1,851 3,000 5,625 87.50%
86 - TRAVEL & TRAINING Total 2,783 4,027 6,000 8,625 43.75%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 71 75 500 - -100.00%
871004 - PUBLICATIONS & DUES NOC 769 895 1,300 1,800 38.46%
871006 - UNIFORM EXPENSE 173 280 - - 0.00%
87 - GENERAL EXPENSES Total 1,012 1,250 1,800 1,800 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 13,000 15,802 16,742 15,627 -6.66%
881003 - VEHICLE REPLACE ISF 10,686 29,395 30,293 27,424 -9.47%
881004 - IT ISF OPERATING CHARGE 55,956 61,221 43,105 44,396 2.99%
881005 - IT ISF REPLACEMENT CHARGE 10,811 10,811 10,138 9,657 -4.75%
881007 - RSS EQUIPMENT ISF 30,715 30,715 30,715 41,179 34.07%
881010 - WORKERS’ COMP ISF MISC 8,005 15,087 22,449 27,148 20.93%
881012 - GENERAL LIABILITY INSURANCE 15,037 17,305 19,052 22,884 20.11%
City of Newport Beach • Adopted Budget FY 2025-26358
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881015 - OTHER INSURANCE ISF RATES 126 126 - - 0.00%
88 - INTERNAL SVC CHARGE Total 172,014 213,510 205,499 191,262 -6.93%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - 1,518 2,000 2,000 0.00%
911004 - COMPUTER EQUIPMENT - 759 1,500 1,500 0.00%
911039 - OFFICE FURNITURE/FIXTURES 946 932 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total 946 3,209 4,500 4,500 0.00%
0107031 - OASIS Total 1,912,786 2,131,697 2,234,704 2,200,944 -1.51%
0107032 - OASIS FITNESS CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 66,120 83,413 86,754 89,588 3.27%
711003 - SALARIES PART TIME 104,087 67,905 131,630 156,878 19.18%
70 - REGULAR SALARIES Total 170,207 151,317 218,384 246,465 12.86%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 257 1,407 - - 0.00%
71 - SPECIAL PAYS Total 257 1,407 - - 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 7,879 6,033 27,101 27,115 0.05%
722001 - PENSION EE NORMAL COST MISC 4,018 8,159 10,325 9,635 -6.68%
723002 - PENSION ER NORMAL COST MISC 10,130 13,856 18,927 12,800 -32.37%
723004 - RETIREMENT PART TIME/TEMP 2,247 783 2,326 4,550 95.63%
724001 - PENSION EE CONTRIB MISC (7,348) (12,602) (20,671) (21,758)5.26%
725001 - PENSION UAL REQUIRED MISC 17,766 16,289 18,930 20,046 5.89%
725003 - PENSION UAL DISCRETIONARY MISC 9,243 10,513 5,128 3,819 -25.52%
727003 - CELL PHONE STIPEND 517 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 473 2 1,152 230 -80.00%
727012 - LIFE INSURANCE 98 128 315 336 6.67%
727013 - EMP ASSISTANCE PROGRAM 20 24 80 64 -20.00%
727016 - MEDICARE FRINGES 2,546 2,257 3,584 3,588 0.11%
727019 - SURVIVOR BENEFIT 67 188 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 33 74 360 432 20.00%
728003 - COMPENSATED ABSENCES 2,727 3,054 3,036 3,136 3.27%
72 - BENEFITS Total 50,416 49,723 71,553 64,953 -9.22%
81 - CONTRACT SERVICES
811036 - CONTRACT RSS INSTRUCTORS 75,664 96,606 103,918 195,418 88.05%
City of Newport Beach • Adopted Budget FY 2025-26 359
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES Total 75,664 96,606 103,918 195,418 88.05%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 534 432 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 7,412 3,624 3,575 3,575 0.00%
84 - SUPPLIES & MATERIALS Total 7,946 4,056 4,575 4,575 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 8,507 10,241 10,000 15,000 50.00%
85 - MAINTENANCE & REPAIR Total 8,507 10,241 10,000 15,000 50.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 223 - - - 0.00%
861003 - TRAINING 465 268 1,500 - -100.00%
86 - TRAVEL & TRAINING Total 688 268 1,500 - -100.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 23,764 25,966 30,865 27,043 -12.38%
881005 - IT ISF REPLACEMENT CHARGE 4,520 4,520 4,196 3,840 -8.48%
881007 - RSS EQUIPMENT ISF 24,287 24,287 24,287 32,314 33.05%
881010 - WORKERS’ COMP ISF MISC 3,054 4,484 6,640 7,641 15.07%
881012 - GENERAL LIABILITY INSURANCE 2,515 3,001 3,549 4,019 13.25%
881014 - ANNUAL OPEB CHARGE 4,058 5,383 4,115 376 -90.87%
88 - INTERNAL SVC CHARGE Total 62,198 67,641 73,652 75,232 2.14%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,990 2,740 2,100 2,100 0.00%
911006 - FITNESS EQUIPMENT 297 643 729 729 0.00%
90 - CAPITAL EXPENDITURES Total 2,286 3,382 2,829 2,829 0.00%
0107032 - OASIS FITNESS CENTER Total 378,169 384,642 486,412 604,472 24.27%
0107033 - OASIS TRANSPORTATION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 358,686 391,804 425,800 428,889 0.73%
711003 - SALARIES PART TIME 20,211 30,714 29,132 30,003 2.99%
70 - REGULAR SALARIES Total 378,897 422,518 454,931 458,892 0.87%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 440 588 660 660 0.00%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
City of Newport Beach • Adopted Budget FY 2025-26360
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 103,069 101,642 121,954 122,018 0.05%
722001 - PENSION EE NORMAL COST MISC 29,840 30,795 40,571 42,606 5.02%
723002 - PENSION ER NORMAL COST MISC 28,095 32,895 38,725 40,114 3.59%
723004 - RETIREMENT PART TIME/TEMP 758 996 1,020 - -100.00%
724001 - PENSION EE CONTRIB MISC (38,675) (37,296) (49,967) (56,516)13.10%
725001 - PENSION UAL REQUIRED MISC 84,940 77,878 92,912 95,966 3.29%
725003 - PENSION UAL DISCRETIONARY MISC 44,191 50,263 25,169 18,284 -27.36%
727003 - CELL PHONE STIPEND 963 965 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 5,907 6,438 5,952 7,955 33.65%
727012 - LIFE INSURANCE 558 574 735 672 -8.57%
727013 - EMP ASSISTANCE PROGRAM 105 108 140 128 -8.57%
727016 - MEDICARE FRINGES 5,599 5,800 6,737 6,704 -0.49%
727019 - SURVIVOR BENEFIT 134 376 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 999 894 1,080 948 -12.22%
728003 - COMPENSATED ABSENCES 13,040 13,567 14,903 15,011 0.73%
72 - BENEFITS Total 279,523 285,894 300,889 294,851 -2.01%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 329 2,096 - - 0.00%
74 - OTHER PAYS Total 329 2,096 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 589 405 2,200 2,200 0.00%
81 - CONTRACT SERVICES Total 589 405 2,200 2,200 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 8,795 7,778 8,050 8,050 0.00%
83 - UTILITIES Total 8,795 7,778 8,050 8,050 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 1,458 255 1,000 1,000 0.00%
84 - SUPPLIES & MATERIALS Total 1,458 255 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 37,577 29,232 37,944 37,944 0.00%
85 - MAINTENANCE & REPAIR Total 37,577 29,232 37,944 37,944 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,175 50 1,125 - -100.00%
City of Newport Beach • Adopted Budget FY 2025-26 361
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
86 - TRAVEL & TRAINING Total 1,175 50 1,125 - -100.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 31,000 37,681 39,923 34,589 -13.36%
881003 - VEHICLE REPLACE ISF 40,714 47,609 47,609 58,473 22.82%
881004 - IT ISF OPERATING CHARGE 34,248 37,447 44,567 36,410 -18.30%
881005 - IT ISF REPLACEMENT CHARGE 6,569 6,569 6,097 5,202 -14.68%
881010 - WORKERS’ COMP ISF MISC 4,273 8,312 12,386 14,991 21.03%
881012 - GENERAL LIABILITY INSURANCE 14,731 16,502 17,906 20,968 17.10%
881014 - ANNUAL OPEB CHARGE 19,400 20,353 20,197 1,799 -91.09%
881015 - OTHER INSURANCE ISF RATES 492 492 - - 0.00%
88 - INTERNAL SVC CHARGE Total 151,427 174,966 188,685 172,431 -8.61%
0107033 - OASIS TRANSPORTATION Total 862,013 925,591 997,285 977,828 -1.95%
16470 - FiiN Rec Support
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 94,966 98,894 125,909 138,637 10.11%
81 - CONTRACT SERVICES Total 94,966 98,894 125,909 138,637 10.11%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 23,864 51,054 97,850 97,850 0.00%
84 - SUPPLIES & MATERIALS Total 23,864 51,054 97,850 97,850 0.00%
16470 - FiiN Rec Support Total 118,830 149,948 223,759 236,487 5.69%
Grand Total 14,023,423 15,140,193 16,374,890 16,203,545 -1.05%
THIS PAGE IS LEFT INTENTIONALLY BLANK
362
City of Newport Beach • Adopted Budget FY 2025-26 363
City of Newport Beach • Adopted Budget FY 2025-26364
OVERVIEW
The Utilities Department manages, operates, repairs and maintains the water, wastewater (sewer
collection), storm drain and tidal valve system, street and alley sweeping, streetlights, graffiti
abatement and oil and gas operations for the City of Newport Beach. These essential services are accomplished through a strategic combination of dedicated in- house licensed staff and highly qualified
contractors. The Department’s high-level focus is committed to providing a safe, reliable source of water for
drinking, irrigation and fire protection, as well as wastewater services to convey wastewater from homes
and business for treatment and disposal. The Department also provides technical support and works
very closely with other City Departments. The Utilities Department’s licensed operators are on-call 24-hours a day for any city-wide infrastructure needs and emergencies. The Utilities headquarters is
located at 949 West 16th Street.
SUMMARY OF NOTABLE ACCOMPLISHMENTS DURING FISCAL YEAR 2024-25
• Secured land and a Laguna Beach partnership for development of a new water well in Fountain
Valley.
• Implemented new software to identify private water leaks.
• Implemented a sewer lateral inspection program.
BUDGET HIGHLIGHTS
• Reclassify Equipment Operator positions to Utilities Specialist series positions.
• Reclassify Department Assistant position to Assistant Management Analyst position.• Increase sewer system video inspection program.
City of Newport Beach • Adopted Budget FY 2025-26 365
DEPARTMENTAL GOALS/OBJECTIVES FOR UPCOMING FISCAL YEAR 2025-26
• Design and enter into a Cooperative Agreement for the new water well project (groundwater) in Fountain Valley.
• Navigate new onerous “Making Conservation a Way of Life” State regulations.
• Expand private water leak detection and notifications to residents.
• Transition of oil field operations from our long-time operator to a new contract operator.
• Implement new theft deterrent systems for street lighting wiring.
• Implement a new pipeline testing program.
DEPARTMENT PERFORMANCE MEASURES
Performance Measure Actual FY 23 - 24 Estimated FY 24 - 25 Projected FY 25 - 26 Target
Percentage of groundwater pumped 1 78%80%80%85%
Percentage Water Fund cash reserves
vs. goal 95%66%60%100%
Percentage of sewer mainlines cleaned
annually 2 75%75%75%75%
Percentage Sewer Fund cash reserves
vs. goal 37%12%9%100%
Percentage of streets swept on
schedule 3 95%95%98%100%
Percentage/Number of graffiti incidents
removed within 24-hours of notice 95% / 6,588 95% / 7,400 95% / 7,500 100% / 7,500
Percentage/Number of streetlights
repaired within 48-hours of notice 95% / 510 95% / 350 95% / 350 100% / 350
1 Groundwater pumped is approximately 50% less expensive than imported Metropolitan Water District water. The new allowable groundwater pumping percentage is 85% raised from 77% in early 2023. The Utilities Department’s water division largest expense is the cost to pump or purchase water and maximizing pumping is one of the Department’s top priorities to keep the water rates as low as possible.
2 Sewer main line cleaning is the best way to prevent sewer spills and protect the water quality of
Harbor and Beaches. The Utilities Department wastewater division’s primary focus is the regular (monthly,
quarterly and annual) inspection and hydro-jetting of the sewer mainlines to remove grit,
grease, roots and blockages.
3 Streep sweeping is the largest General Fund operation within the Utilities Department. Sweeping is
another important way to reduce trash and pollutants from entering the Harbor and beaches. Delays to
street sweeping most often are caused by weather delays.
City of Newport Beach • Adopted Budget FY 2025-26366
UTILITIES DEPARTMENT
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
0109062 - STORM DRAINS/STREET SWEEPING 4,326,537 4,984,505 4,335,343 4,656,631 7.41%
0109063 - STREET LIGHT/ELECTRICAL 1,489,901 1,828,392 1,820,661 1,847,513 1.47%
10090907 - OIL & GAS 1,418,540 1,201,737 943,982 1,037,876 9.95%
7019052 - WATER SYSTEM SERVICE 25,619,964 27,962,455 32,039,234 34,978,111 9.17%
7119061 - WASTEWATER OPERATIONS 4,373,462 4,953,468 5,321,136 5,868,049 10.28%
Grand Total 37,228,404 40,930,557 44,460,356 48,388,179 8.83%
Budget by Account Type
S&B M&O ISF Capital
6,504,144 , 2.0%
314,994,426 , 98.0%
% of General Fund Budget
Utilities Department Other General Fund Departments
9,342,945
5,275,000
3,282,798
2,789,737
1,462,922
842,536
571,254
500,000
480,726
469,149
GROUNDWATER EXP
IMPORTED WATER EXP
UTILITIES ELECTRICITY
SERVICE CHARGE ADMINISTRATIVE
MAINT & REPAIR NOC
CONTRACT SERVICES STRT SWPING
OTHER AGENCY FEES
CREDIT CARD FEES
RECLAIMED WATER EXP OCWD
CONTRACT SERVICES STORM DRAINS
Top Non-Personnel Budgeted Items - FY 26
City of Newport Beach • Adopted Budget FY 2025-26 367
UTILITIES PERSONNEL
FY 24 FY 25FY 26
Full-Time 53.50 53.50 54.50
Part-Time (FTE)3.50 3.50 2.50
Full-Time FY 25FY 26 Base Pay Specialty Pay Benefits Total Pay
ADMINISTRATIVE ASSISTANT 1.00 1.00 102,584 960 34,000 137,544
DEPARTMENT ASSISTANT 1.00 1.00 82,334 1,800 34,331 118,465
ELECTRICAL & INSTRUMENTATION SPECIALIST 4.00 4.00 407,123 3,840 138,421 549,384
EQUIPMENT OPERATOR II 3.00 0.00 - - - -
IT TECHNICIAN, SENIOR 0.50 0.50 51,428 - 18,179 69,607
MAINTENANCE WORKER I 1.00 0.00 - - - -
MANAGEMENT ANALYST 0.00 1.00 98,338 - 33,174 131,512
MANAGEMENT ANALYST, SENIOR 1.00 1.00 143,759 - 39,571 183,330
SUPERINTENDENT 1.00 1.00 175,376 - 43,165 218,542
UTILITIES CREW CHIEF 8.00 8.00 817,697 13,830 283,207 1,114,734
UTILITIES DIRECTOR 1.00 1.00 285,156 5,760 60,414 351,330
UTILITIES SPECIALIST 14.00 15.00 1,114,384 11,215 468,214 1,593,812
UTILITIES SPECIALIST, SENIOR 7.00 10.00 921,984 11,245 341,506 1,274,735
UTILITIES SUPERVISOR 5.00 5.00 609,002 9,950 187,435 806,387
WATER OPERATIONS SUPERINTENDENT 1.00 1.00 182,368 960 44,313 227,640
WATER PRODUCTION OPERATOR 3.00 3.00 331,042 6,360 107,757 445,159
WATER PRODUCTION SUPERVISOR 1.00 1.00 128,135 2,350 38,661 169,145
WATER QUALITY COORDINATOR 1.00 1.00 122,021 2,035 37,988 162,045
Part-Time (FTE)FY 25FY 26 Base Pay Specialty Pay Benefits Total Pay
DEPARTMENT ASSISTANT 1.00 0.00 --- -
UTILITIES SPECIALIST 2.50 2.50 179,123.65 110.00 13,029.36 192,263
5,751,855 70,415 1,923,365 7,745,635
City of Newport Beach • Adopted Budget FY 2025-26368
UTILITIES SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 8,284,778 9,372,638 9,845,955 10,184,640 3.44%
70 - REGULAR SALARIES 4,712,885 5,196,428 5,609,689 5,751,855 2.53%
71 - SPECIAL PAYS 29,398 29,093 29,270 29,915 2.20%
72 - BENEFITS 2,647,156 3,128,895 3,529,700 3,448,369 -2.30%
74 - OTHER PAYS 895,339 1,018,223 677,296 954,501 40.93%
MAINTENANCE & OPERATIONS 24,351,290 26,571,056 29,436,477 30,674,882 4.21%
81 - CONTRACT SERVICES 2,940,089 2,944,342 3,096,115 3,442,115 11.18%
83 - UTILITIES 3,071,856 3,180,227 3,070,211 3,401,569 10.79%
84 - SUPPLIES & MATERIALS 12,020,827 13,122,066 15,855,580 16,021,325 1.05%
85 - MAINTENANCE & REPAIR 3,831,519 4,640,022 3,946,399 4,183,740 6.01%
86 - TRAVEL & TRAINING 28,116 43,232 46,760 51,760 10.69%
87 - GENERAL EXPENSES 2,458,883 2,641,167 3,421,412 3,574,372 4.47%
INTERNAL SERVICE CHARGE 4,560,631 4,882,079 5,089,770 7,440,503 46.19%
88 - INTERNAL SVC CHARGE 4,557,669 4,865,373 5,047,153 7,397,886 46.58%
89 - RISK MANAGEMENT 2,963 16,706 42,617 42,617 0.00%
CAPITAL EXPENDITURES 31,704 104,784 88,154 88,154 0.00%
90 - CAPITAL EXPENDITURES 31,704 104,784 88,154 88,154 0.00%
Grand Total 37,228,404 40,930,557 44,460,356 48,388,179 8.83%
8.3 M
24.4 M
4.6 M
0.0 M
9.4 M
26.6 M
4.9 M
.1 M
9.8 M
29.4 M
5.1 M
.1 M
10.2 M
30.7 M
7.4 M
.1 M
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICECHARGE CAPITAL EXPENDITURES
FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 26 Adopted
City of Newport Beach • Adopted Budget FY 2025-26 369
UTILITIES SUMMARY BY ACCOUNT DETAIL
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
0109062 - STORM DRAINS/STREET SWEEPING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 649,174 715,075 716,138 759,390 6.04%
711003 - SALARIES PART TIME 624 - - - 0.00%
70 - REGULAR SALARIES Total 649,798 715,075 716,138 759,390 6.04%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 2,683 2,826 2,845 2,625 -7.73%
71 - SPECIAL PAYS Total 2,683 2,826 2,845 2,625 -7.73%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 152,572 158,723 169,380 169,470 0.05%
722001 - PENSION EE NORMAL COST MISC 74,527 79,126 72,076 73,022 1.31%
723002 - PENSION ER NORMAL COST MISC 47,149 59,901 60,657 63,608 4.86%
723004 - RETIREMENT PART TIME/TEMP 22 - - - 0.00%
724001 - PENSION EE CONTRIB MISC (87,466) (89,949) (83,640) (93,347)11.61%
725001 - PENSION UAL REQUIRED MISC 149,210 136,804 156,265 169,918 8.74%
725003 - PENSION UAL DISCRETIONARY MISC 77,628 88,294 42,331 32,374 -23.52%
727003 - CELL PHONE STIPEND 5,011 5,068 5,040 4,500 -10.71%
727004 - RHS $2.50 CONTRIBUTION 14,095 15,066 12,744 10,301 -19.17%
727012 - LIFE INSURANCE 935 1,018 840 788 -6.25%
727013 - EMP ASSISTANCE PROGRAM 175 191 160 150 -6.25%
727015 - UNEMPLOYMENT EXPENSE 6,596 - - - 0.00%
727016 - MEDICARE FRINGES 14,677 17,454 10,619 11,114 4.67%
727019 - SURVIVOR BENEFIT 268 501 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,630 1,912 1,500 1,560 4.00%
728003 - COMPENSATED ABSENCES 22,732 24,213 25,065 26,579 6.04%
72 - BENEFITS Total 479,760 498,323 473,036 470,036 -0.63%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 339,404 480,450 191,380 348,438 82.07%
713008 - CALL BACK PAY 8,382 11,580 10,000 10,000 0.00%
713009 - STAND BY PAY - 148 12,500 12,500 0.00%
74 - OTHER PAYS Total 347,785 492,178 213,880 370,938 73.43%
City of Newport Beach • Adopted Budget FY 2025-26370
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 405,533 550,915 187,000 - -100.00%
811021 - CONTRACT SERVICES STRT SWPING 778,699 784,500 846,336 842,536 -0.45%
811022 - CONTRACT SERVICES ALLEY SWEEP 72,223 78,387 89,731 93,331 4.01%
811024 - CONTRACT SERVICES STORM DRAINS 351,404 357,369 384,149 469,149 22.13%
811027 - SERVICES CITY PRINT CONTRACT - - 33 33 0.00%
811064 - GRAFFITI ABATEMENT SERVICES - - - 231,300 0.00%
841060 - OTHER AGENCY FEES - - - 159,400 0.00%
81 - CONTRACT SERVICES Total 1,607,858 1,771,170 1,507,249 1,795,749 19.14%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1,911 1,816 1,500 1,919 27.94%
831004 - UTILITIES ELECTRICITY 1,799 1,953 5,305 5,305 0.00%
83 - UTILITIES Total 3,710 3,769 6,805 7,224 6.16%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 942 132 1,500 1,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,117 5,645 5,000 5,000 0.00%
841026 - STREET CLEANING EXPENSE - 1,349 2,000 2,000 0.00%
841044 - TOOLS INSTRUMENTS ETC - 312 4,000 4,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 147,461 149,576 151,000 - -100.00%
84 - SUPPLIES & MATERIALS Total 152,520 157,014 163,500 12,500 -92.35%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 338 - - - 0.00%
851007 - AUTOMOTIVE FUEL/WASH 33,811 35,619 33,114 35,757 7.98%
851010 - MAINT & REPAIR EQUIPMENT 5,080 4,717 7,500 7,500 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 1,000 1,000 0.00%
851015 - MAINT E COAST HIGHWAY - 925 7,114 2,114 -70.28%
851016 - MAINT & REPAIR BUILDING 265 492 - - 0.00%
851037 - MAINT & REPAIR NOC 218,657 410,640 262,264 262,264 0.00%
851039 - MAINT STORM DRAINS 126,103 134,142 128,000 128,000 0.00%
851044 - MAINT TRAFFIC CONTROL - - 2,000 2,000 0.00%
851062 - UTILITIES FAC MAIN PROGM 2,684 13,132 9,159 13,525 47.67%
85 - MAINTENANCE & REPAIR Total 386,938 599,666 450,151 452,160 0.45%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,292 3,992 2,500 7,500 200.00%
86 - TRAVEL & TRAINING Total 1,292 3,992 2,500 7,500 200.00%
City of Newport Beach • Adopted Budget FY 2025-26 371
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC - - 201 201 0.00%
871006 - UNIFORM EXPENSE 4,547 4,708 4,031 4,910 21.80%
87 - GENERAL EXPENSES Total 4,547 4,708 4,232 5,111 20.76%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 92,500 120,337 131,360 135,201 2.92%
881003 - VEHICLE REPLACE ISF 205,427 234,533 266,965 218,366 -18.20%
881004 - IT ISF OPERATING CHARGE 57,771 64,436 71,983 69,203 -3.86%
881005 - IT ISF REPLACEMENT CHARGE 10,398 10,398 10,219 10,010 -2.04%
881010 - WORKERS’ COMP ISF MISC 41,220 32,454 30,594 32,208 5.28%
881012 - GENERAL LIABILITY INSURANCE 245,870 234,687 248,399 300,409 20.94%
881013 - UNINSURED CLAIMS CHARGE 381 353 518 3,817 636.90%
881014 - ANNUAL OPEB CHARGE 33,818 36,325 33,969 3,185 -90.62%
881015 - OTHER INSURANCE ISF RATES 2,260 2,260 - - 0.00%
88 - INTERNAL SVC CHARGE Total 689,645 735,783 794,006 772,399 -2.72%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - - 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total - - 1,000 1,000 0.00%
0109062 - STORM DRAINS/STREET SWEEPING Total 4,326,537 4,984,505 4,335,343 4,656,631 7.41%
0109063 - STREET LIGHT/ELECTRICAL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 104,873 143,916 191,034 196,403 2.81%
70 - REGULAR SALARIES Total 104,873 143,916 191,034 196,403 2.81%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 275 - -100.00%
71 - SPECIAL PAYS Total - - 275 - -100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 31,273 29,202 45,168 45,192 0.05%
722001 - PENSION EE NORMAL COST MISC 7,120 10,617 14,748 15,123 2.54%
723002 - PENSION ER NORMAL COST MISC 10,026 15,353 20,116 20,092 -0.12%
724001 - PENSION EE CONTRIB MISC (12,951) (16,393) (21,969) (24,059)9.52%
725001 - PENSION UAL REQUIRED MISC 36,120 33,117 41,685 43,946 5.43%
725003 - PENSION UAL DISCRETIONARY MISC 18,792 21,374 11,292 8,373 -25.85%
727003 - CELL PHONE STIPEND 1,335 1,599 1,920 1,920 0.00%
City of Newport Beach • Adopted Budget FY 2025-26372
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727004 - RHS $2.50 CONTRIBUTION 57 120 1,144 - -100.00%
727012 - LIFE INSURANCE 137 171 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 26 32 40 40 0.00%
727016 - MEDICARE FRINGES 1,597 2,309 2,798 2,876 2.78%
727019 - SURVIVOR BENEFIT 33 125 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 11 130 600 300 -50.01%
728003 - COMPENSATED ABSENCES 5,545 5,495 6,686 6,874 2.81%
72 - BENEFITS Total 99,119 103,250 124,437 120,887 -2.85%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,602 5,083 8,000 8,000 0.00%
713008 - CALL BACK PAY 675 347 2,000 2,000 0.00%
713009 - STAND BY PAY 5,614 14,183 10,000 12,000 20.00%
74 - OTHER PAYS Total 7,892 19,614 20,000 22,000 10.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 3,741 - 3,710 3,710 0.00%
811017 - SERVICES CONTRACT 187,751 251,401 204,200 208,700 2.20%
811062 - UNDERGROUND SERVICE ALERT PRGM - 3,848 3,500 3,500 0.00%
841060 - OTHER AGENCY FEES 3,919 - - - 0.00%
81 - CONTRACT SERVICES Total 195,411 255,249 211,410 215,910 2.13%
83 - UTILITIES
831004 - UTILITIES ELECTRICITY 745,884 760,903 825,232 825,232 0.00%
83 - UTILITIES Total 745,884 760,903 825,232 825,232 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 282 - - - 0.00%
851001 - GENERATOR MAINT & REPAIR 10,623 9,769 11,881 12,381 4.21%
851016 - MAINT & REPAIR BUILDING - - 2,000 2,000 0.00%
851037 - MAINT & REPAIR NOC 204,683 387,391 293,868 296,268 0.82%
851062 - UTILITIES FAC MAIN PROGM 1,771 19,066 9,159 20,326 121.92%
85 - MAINTENANCE & REPAIR Total 217,359 416,226 316,908 330,975 4.44%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 13,500 18,233 17,386 14,338 -17.53%
881003 - VEHICLE REPLACE ISF 19,143 24,482 24,359 21,828 -10.39%
881004 - IT ISF OPERATING CHARGE 15,056 16,833 18,633 17,854 -4.18%
881005 - IT ISF REPLACEMENT CHARGE 2,773 2,773 2,725 2,669 -2.04%
City of Newport Beach • Adopted Budget FY 2025-26 373
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881010 - WORKERS’ COMP ISF MISC 9,778 8,394 7,840 8,594 9.62%
881012 - GENERAL LIABILITY INSURANCE 50,425 48,950 51,251 69,088 34.80%
881013 - UNINSURED CLAIMS CHARGE 82 77 109 912 737.43%
881014 - ANNUAL OPEB CHARGE 8,250 9,135 9,061 824 -90.91%
881015 - OTHER INSURANCE ISF RATES 357 357 - - 0.00%
88 - INTERNAL SVC CHARGE Total 119,363 129,234 131,364 136,106 3.61%
0109063 - STREET LIGHT/ELECTRICAL Total 1,489,901 1,828,392 1,820,661 1,847,513 1.47%
10090907 - OIL & GAS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 199,219 122,352 154,850 157,350 1.61%
841060 - OTHER AGENCY FEES 89,354 115,463 60,000 100,000 66.67%
81 - CONTRACT SERVICES Total 288,573 237,815 214,850 257,350 19.78%
83 - UTILITIES
831001 - TELECOMM DATALINES 570 608 750 750 0.00%
831004 - UTILITIES ELECTRICITY 65,501 108,350 65,776 115,507 75.61%
831005 - UTILITIES WATER 14,216 14,944 16,000 16,163 1.02%
83 - UTILITIES Total 80,286 123,902 82,526 132,420 60.46%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 1,448 1,773 2,500 2,500 0.00%
841018 - TREATMENT CHEMICALS 23,650 864 17,800 17,800 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 130,564 124,752 168,000 168,000 0.00%
84 - SUPPLIES & MATERIALS Total 155,662 127,389 188,300 188,300 0.00%
85 - MAINTENANCE & REPAIR
851026 - LANDSCAPE MAINT 72,051 73,492 71,500 73,000 2.10%
851037 - MAINT & REPAIR NOC 818,505 621,933 344,189 344,189 0.00%
85 - MAINTENANCE & REPAIR Total 890,556 695,425 415,689 417,189 0.36%
88 - INTERNAL SVC CHARGE
881015 - OTHER INSURANCE ISF RATES 500 500 - - 0.00%
88 - INTERNAL SVC CHARGE Total 500 500 - - 0.00%
89 - RISK MANAGEMENT
891043 - PROPERTY INSURANCE 2,963 16,706 42,617 42,617 0.00%
89 - RISK MANAGEMENT Total 2,963 16,706 42,617 42,617 0.00%
10090907 - OIL & GAS Total 1,418,540 1,201,737 943,982 1,037,876 9.95%
City of Newport Beach • Adopted Budget FY 2025-26374
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
7019052 - WATER SYSTEM SERVICE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 2,958,142 3,232,987 3,498,962 3,575,067 2.18%
711003 - SALARIES PART TIME 26,909 65,458 104,115 92,278 -11.37%
70 - REGULAR SALARIES Total 2,985,051 3,298,445 3,603,077 3,667,345 1.78%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 18,179 17,314 17,060 18,015 5.60%
712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 19,983 19,124 18,860 19,815 5.06%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 707,464 691,340 783,829 773,913 -1.27%
722001 - PENSION EE NORMAL COST MISC 290,063 314,628 334,092 338,233 1.24%
723002 - PENSION ER NORMAL COST MISC 236,332 303,641 329,935 322,875 -2.14%
723004 - RETIREMENT PART TIME/TEMP 1,033 32 2,781 - -100.00%
724001 - PENSION EE CONTRIB MISC (372,000) (389,850) (418,722) (451,677)7.87%
725001 - PENSION UAL REQUIRED MISC 694,375 646,184 757,196 799,943 5.65%
725003 - PENSION UAL DISCRETIONARY MISC 227,253 275,444 205,119 152,410 -25.70%
727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 21,670 22,195 20,820 21,780 4.61%
727004 - RHS $2.50 CONTRIBUTION 46,390 45,720 38,560 39,368 2.10%
727012 - LIFE INSURANCE 3,272 3,315 3,828 3,701 -3.31%
727013 - EMP ASSISTANCE PROGRAM 616 624 729 705 -3.31%
727016 - MEDICARE FRINGES 53,133 56,275 53,130 53,849 1.35%
727017 - PARS DC 401A 4,801 5,207 5,340 5,703 6.80%
727019 - SURVIVOR BENEFIT 970 2,130 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 6,647 7,153 1,800 7,740 330.00%
728003 - COMPENSATED ABSENCES 106,601 113,477 122,825 125,127 1.87%
729015 - CONTRA PENSION EXP (GASB 68) (264,575) 117,579 - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75) (170,681) (291,128) - - 0.00%
72 - BENEFITS Total 1,598,178 1,928,795 2,246,063 2,198,470 -2.12%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 203,903 176,609 125,000 187,355 49.88%
713008 - CALL BACK PAY 87,584 109,674 51,500 97,125 88.59%
713009 - STAND BY PAY 128,853 110,075 107,475 117,642 9.46%
74 - OTHER PAYS Total 420,341 396,358 283,975 402,122 41.60%
City of Newport Beach • Adopted Budget FY 2025-26 375
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 4,000 4,000 0.00%
811008 - SERVICES PROFESSIONAL 75,895 111,952 224,826 225,326 0.22%
811045 - WATER CONSERVATION SUPPORT 82,793 - 218,247 218,247 0.00%
811049 - METER READING SERVICES 135,567 - 100,000 100,000 0.00%
811057 - SCADA PROGRAMMING 130,864 145,766 151,999 151,999 0.00%
811058 - HAZARDOUS MATERIALS REMOVAL 14,214 - 20,440 20,440 0.00%
811062 - UNDERGROUND SERVICE ALERT PRGM 5,149 5,105 15,000 15,000 0.00%
841060 - OTHER AGENCY FEES 261,817 285,438 247,054 255,804 3.54%
81 - CONTRACT SERVICES Total 706,299 548,261 981,566 990,816 0.94%
83 - UTILITIES
831001 - TELECOMM DATALINES 13,235 16,440 15,100 15,950 5.63%
831002 - UTILITIES TELEPHONE 50,002 42,900 42,000 45,513 8.36%
831003 - UTILITIES NATURAL GAS 6,204 2,293 3,626 3,626 0.00%
831004 - UTILITIES ELECTRICITY 2,070,495 2,114,951 1,993,241 2,243,752 12.57%
831005 - UTILITIES WATER 17,630 17,552 20,000 20,000 0.00%
83 - UTILITIES Total 2,157,567 2,194,136 2,073,967 2,328,841 12.29%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 3,511 3,962 5,500 5,500 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 16,745 16,745 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 43,127 43,372 75,000 75,000 0.00%
841018 - TREATMENT CHEMICALS 267,218 220,944 320,000 320,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 21,322 19,947 22,500 22,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 23 - - - 0.00%
841057 - IMPORTED WATER EXP 3,236,479 4,036,815 5,275,000 5,275,000 0.00%
841058 - GROUNDWATER EXP 7,516,358 7,929,196 9,027,000 9,342,945 3.50%
841059 - RECLAIMED WATER EXP OCWD 424,955 396,682 480,726 480,726 0.00%
841063 - WATER CNSRV ACTIVITIES 156,923 136,043 202,371 202,371 0.00%
841073 - YARD & PROJECT MATERIALS 36,677 37,556 56,133 56,933 1.43%
84 - SUPPLIES & MATERIALS Total 11,706,592 12,824,516 15,480,975 15,797,720 2.05%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 1,620 16 9,000 9,000 0.00%
851001 - GENERATOR MAINT & REPAIR 8,243 20,137 14,722 15,422 4.75%
851002 - VALVE MAINT PROGRAM 79,460 82,487 98,000 98,000 0.00%
851003 - AIR VAC MAINT PROGRAM 1,351 13,024 20,000 20,000 0.00%
851007 - AUTOMOTIVE FUEL/WASH 121,377 113,697 115,724 119,196 3.00%
851010 - MAINT & REPAIR EQUIPMENT 8,295 3,950 10,000 10,000 0.00%
City of Newport Beach • Adopted Budget FY 2025-26376
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
851013 - PRINTER MAINT/SUPPLIES 2,334 5,859 5,000 5,000 0.00%
851016 - MAINT & REPAIR BUILDING 17,065 26,454 45,501 45,501 0.00%
851026 - LANDSCAPE MAINT 135,069 146,840 136,500 151,200 10.77%
851033 - WELLS & PUMP STA MAINT 92,537 91,958 94,835 95,610 0.82%
851034 - REGULATING STA MAINT 62,580 63,839 59,000 59,000 0.00%
851037 - MAINT & REPAIR NOC 385,122 785,590 344,919 345,194 0.08%
851048 - BACKFLOW MAINT & REPAIR 6,325 12,056 26,750 26,750 0.00%
851049 - MAINT SCADA 53,634 44,669 51,512 51,787 0.53%
851055 - WATER METER REPL PROGRAM 113,022 95,629 112,942 112,942 0.00%
851056 - FIRE HYDRANT REPL PROGRAM 102,168 32,543 70,000 70,000 0.00%
851057 - CATHODIC PROTECTION PRGM - - 23,000 23,000 0.00%
851058 - METER & VALVE CVR PRGM 186,683 118,824 125,000 125,000 0.00%
851060 - WATER QLTY MONTOR PRGM 49,877 60,640 75,000 75,000 0.00%
851062 - UTILITIES FAC MAIN PROGM 116,593 100,431 196,698 196,698 0.00%
851063 - WATER TREATMENT PROGRAM 38,754 50,630 73,000 73,000 0.00%
851064 - COMMERCIAL METER REPL PRG 15,067 57,767 70,000 70,000 0.00%
851067 - RECYCLE PUMP STATION MAINT 3,580 5,354 12,360 12,360 0.00%
851072 - SEWER FEES: FIXED + USE 880 973 3,789 3,789 0.00%
851073 - PUMP & MOTOR REPAIR 74,218 40,000 71,275 74,750 4.88%
85 - MAINTENANCE & REPAIR Total 1,675,854 1,973,367 1,864,527 1,888,199 1.27%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 931 2,599 4,000 4,000 0.00%
861003 - TRAINING 21,378 26,224 30,000 30,000 0.00%
86 - TRAVEL & TRAINING Total 22,309 28,824 34,000 34,000 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 2,180 2,631 3,500 3,500 0.00%
871002 - ADVERT & PUB RELATIONS 10,665 273 10,000 10,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 71,620 91,859 132,797 132,797 0.00%
871004 - PUBLICATIONS & DUES NOC 158 - 5,000 5,000 0.00%
871006 - UNIFORM EXPENSE 19,469 20,877 18,000 21,402 18.90%
871017 - SOFTWARE LICENSE RENEWAL 21,826 29,600 52,000 52,000 0.00%
871022 - SERVICE CHARGE ADMINISTRATIVE 1,788,252 1,932,200 2,034,751 2,137,244 5.04%
871051 - CREDIT CARD FEES - - 500,000 500,000 0.00%
87 - GENERAL EXPENSES Total 1,914,171 2,077,440 2,756,048 2,861,943 3.84%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 275,500 322,721 340,634 315,370 -7.42%
City of Newport Beach • Adopted Budget FY 2025-26 377
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881003 - VEHICLE REPLACE ISF 375,862 537,160 534,476 517,838 -3.11%
881004 - IT ISF OPERATING CHARGE 260,117 292,089 322,403 304,163 -5.66%
881005 - IT ISF REPLACEMENT CHARGE 49,883 49,883 48,710 47,048 -3.41%
881010 - WORKERS’ COMP ISF MISC 174,133 143,087 130,447 139,616 7.03%
881012 - GENERAL LIABILITY INSURANCE 981,524 929,797 960,543 3,220,714 235.30%
881013 - UNINSURED CLAIMS CHARGE 1,586 1,471 2,153 16,702 675.92%
881014 - ANNUAL OPEB CHARGE 157,785 171,133 164,598 14,993 -90.89%
881015 - OTHER INSURANCE ISF RATES 111,778 136,549 138,059 158,243 14.62%
88 - INTERNAL SVC CHARGE Total 2,388,169 2,583,891 2,642,022 4,734,687 79.21%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,202 1,029 5,000 5,000 0.00%
911016 - ROLLING EQUIPMENT - 42,888 - - 0.00%
911024 - EQUIPMENT N.O.C. 16,550 45,381 44,154 44,154 0.00%
911039 - OFFICE FURNITURE/FIXTURES 7,698 - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total 25,450 89,299 54,154 54,154 0.00%
7019052 - WATER SYSTEM SERVICE Total 25,619,964 27,962,455 32,039,234 34,978,111 9.17%
7119061 - WASTEWATER OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 897,190 991,902 1,036,911 1,041,871 0.48%
711003 - SALARIES PART TIME 75,973 47,090 62,529 86,846 38.89%
70 - REGULAR SALARIES Total 973,163 1,038,992 1,099,440 1,128,717 2.66%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 6,731 7,143 7,290 7,475 2.54%
71 - SPECIAL PAYS Total 6,731 7,143 7,290 7,475 2.54%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 229,081 230,219 244,600 242,907 -0.69%
722001 - PENSION EE NORMAL COST MISC 73,105 85,535 102,783 104,850 2.01%
723002 - PENSION ER NORMAL COST MISC 69,791 93,693 99,907 98,869 -1.04%
723004 - RETIREMENT PART TIME/TEMP 1,974 - 5,117 - -100.00%
724001 - PENSION EE CONTRIB MISC (93,941) (104,877) (127,775) (139,184)8.93%
725001 - PENSION UAL REQUIRED MISC 215,892 200,909 225,148 233,125 3.54%
725003 - PENSION UAL DISCRETIONARY MISC 70,657 85,640 60,991 44,416 -27.18%
727003 - CELL PHONE STIPEND 6,125 7,680 7,500 7,500 0.00%
727004 - RHS $2.50 CONTRIBUTION 11,484 10,692 11,288 9,575 -15.18%
727012 - LIFE INSURANCE 1,119 1,110 1,373 1,234 -10.17%
City of Newport Beach • Adopted Budget FY 2025-26378
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
727013 - EMP ASSISTANCE PROGRAM 210 208 262 235 -10.17%
727015 - UNEMPLOYMENT EXPENSE 1,958 (39) - - 0.00%
727016 - MEDICARE FRINGES 16,212 17,363 16,213 16,584 2.29%
727019 - SURVIVOR BENEFIT 301 689 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,177 2,214 2,400 2,400 0.00%
728003 - COMPENSATED ABSENCES 31,107 34,136 36,356 36,465 0.30%
729015 - CONTRA PENSION EXP (GASB 68) (101,605) 45,156 - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75) (65,547) (111,803) - - 0.00%
72 - BENEFITS Total 470,099 598,526 686,164 658,977 -3.96%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 59,327 48,725 70,691 70,691 0.00%
713008 - CALL BACK PAY 37,484 27,017 35,000 35,000 0.00%
713009 - STAND BY PAY 22,510 34,331 53,750 53,750 0.00%
74 - OTHER PAYS Total 119,321 110,073 159,441 159,441 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 1,000 1,000 0.00%
811008 - SERVICES PROFESSIONAL 57,955 35,202 68,240 68,240 0.00%
811057 - SCADA PROGRAMMING 55,906 44,235 52,000 52,000 0.00%
811062 - UNDERGROUND SERVICE ALERT PRGM - 5,141 5,000 5,000 0.00%
841060 - OTHER AGENCY FEES 28,087 47,267 54,800 56,050 2.28%
81 - CONTRACT SERVICES Total 141,948 131,845 181,040 182,290 0.69%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 3,818 4,624 8,700 7,830 -10.00%
831003 - UTILITIES NATURAL GAS 977 667 1,020 1,020 0.00%
831004 - UTILITIES ELECTRICITY 76,278 87,240 65,961 93,002 41.00%
831005 - UTILITIES WATER 3,336 4,987 6,000 6,000 0.00%
83 - UTILITIES Total 84,409 97,517 81,681 107,852 32.04%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 39 115 350 350 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 2,955 2,955 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 6,013 12,364 15,000 15,000 0.00%
841043 - CONCRETE MATERIALS - - 2,000 2,000 0.00%
841044 - TOOLS INSTRUMENTS ETC - 668 2,500 2,500 0.00%
84 - SUPPLIES & MATERIALS Total 6,052 13,146 22,805 22,805 0.00%
City of Newport Beach • Adopted Budget FY 2025-26 379
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 620 - - - 0.00%
851001 - GENERATOR MAINT & REPAIR 34,006 20,151 31,050 32,850 5.80%
851007 - AUTOMOTIVE FUEL/WASH 72,489 69,134 55,019 70,811 28.70%
851010 - MAINT & REPAIR EQUIPMENT 4,040 3,154 5,000 5,000 0.00%
851016 - MAINT & REPAIR BUILDING 344 628 4,665 4,665 0.00%
851032 - WASTEWATER ROOT CUTTING 10,232 15,240 16,601 16,601 0.00%
851033 - WELLS & PUMP STA MAINT - - 31 31 0.00%
851035 - CCTV MAINTENANCE PROGRAM 67,275 203,143 110,297 276,672 150.84%
851036 - GREASE CNTRL DEV/INSPEC 61,109 60,641 81,044 81,044 0.00%
851037 - MAINT & REPAIR NOC 73,631 231,346 213,007 215,007 0.94%
851049 - MAINT SCADA 25,746 22,557 25,252 25,252 0.00%
851050 - SEWER MANHOLE LINING PRGM 87,630 86,567 88,600 90,400 2.03%
851051 - PUMP STATION MAINTENANCE 1,698 19,882 13,000 13,000 0.00%
851052 - ALLEY LATERAL REPL PRGM. 38,593 45,792 48,500 50,500 4.12%
851053 - SEWER MANHOLE MAINT PRGM 29,387 19,081 37,901 38,226 0.86%
851054 - TREE ROOT FOAMING 105,738 90,835 122,300 122,300 0.00%
851062 - UTILITIES FAC MAIN PROGM 27,990 46,246 24,631 30,336 23.16%
851066 - SEWER USE FEE/PROP TAX 20,079 20,716 22,000 22,247 1.12%
851072 - SEWER FEES: FIXED + USE 205 227 225 275 22.22%
85 - MAINTENANCE & REPAIR Total 660,812 955,339 899,123 1,095,217 21.81%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 1,000 1,000 0.00%
861003 - TRAINING 4,515 10,416 9,260 9,260 0.00%
86 - TRAVEL & TRAINING Total 4,515 10,416 10,260 10,260 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 7,064 8,191 5,500 5,500 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 8,985 8,985 0.00%
871004 - PUBLICATIONS & DUES NOC - - 1,000 1,000 0.00%
871006 - UNIFORM EXPENSE 9,197 9,828 5,039 10,092 100.28%
871017 - SOFTWARE LICENSE RENEWAL 15,575 23,473 29,249 29,249 0.00%
871022 - SERVICE CHARGE ADMINISTRATIVE 508,329 517,528 611,359 652,493 6.73%
87 - GENERAL EXPENSES Total 540,165 559,019 661,132 707,319 6.99%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 137,375 159,233 165,971 301,312 81.55%
881003 - VEHICLE REPLACE ISF 489,318 488,552 454,516 524,875 15.48%
City of Newport Beach • Adopted Budget FY 2025-26380
2023 2024 2025 2026 2026
Organization Actuals Actuals Adopted Adopted % Change
881004 - IT ISF OPERATING CHARGE 86,959 97,595 106,389 106,114 -0.26%
881005 - IT ISF REPLACEMENT CHARGE 16,595 16,595 16,010 16,350 2.12%
881010 - WORKERS’ COMP ISF MISC 57,896 48,343 44,679 46,718 4.56%
881012 - GENERAL LIABILITY INSURANCE 332,773 322,786 356,631 421,975 18.32%
881013 - UNINSURED CLAIMS CHARGE 498 471 739 5,301 617.63%
881014 - ANNUAL OPEB CHARGE 46,279 51,212 48,942 4,369 -91.07%
881015 - OTHER INSURANCE ISF RATES 192,298 231,178 285,884 327,680 14.62%
88 - INTERNAL SVC CHARGE Total 1,359,991 1,415,966 1,479,760 1,754,695 18.58%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,389 - 2,000 2,000 0.00%
911004 - COMPUTER EQUIPMENT 2,304 - 5,000 5,000 0.00%
911023 - SHOP EQUIPMENT 161 134 1,000 1,000 0.00%
911024 - EQUIPMENT N.O.C. 2,402 15,352 25,000 25,000 0.00%
90 - CAPITAL EXPENDITURES Total 6,255 15,486 33,000 33,000 0.00%
7119061 - WASTEWATER OPERATIONS Total 4,373,462 4,953,468 5,321,136 5,868,049 10.28%
Grand Total 37,228,404 40,930,557 44,460,356 48,388,179 8.83%
City of Newport Beach • Adopted Budget FY 2025-26 381
City of Newport Beach • Adopted Budget FY 2025-26382
OVERVIEW
The City provides for the financing of certain operations using Internal Service Funds (ISF).
An Internal Service Fund is a fund used in governmental accounting to allocate centralized expenditures
and services to departments on a cost reimbursement basis. All costs incurred for actual expenditures
or services rendered in the Internal Service Fund are charged to each department at a predetermined
rate based on their share of these expenditures. Funds are budgeted in, and collected from, each
department at the predetermined rate by the Internal Service Fund during the year.
The City’s established Internal Service Funds include:
The category listed as “Other Activities” this fiscal year includes Non Departmental, Debt Service
Estimates, the Environmental Liability Fund, and the Ackerman Fund appropriations for a city scholarship and library equipment.
Internal Service Fund Name Description
Insurance Reserve Fund Used to account for the City’s self-insured general liability,
uninsured claims, and workers’ compensation programs
Equipment Maintenance & Replacement
Fund
Used to account for the cost of maintaining and replacing
the City’s rolling stock fleet, parking equipment/ infrastruc-
ture, Police equipment and Recreation and Fire medical
equipment
Compensated Absences Fund Used to account for the City’s accumulated liability for
compensated absences
Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit
Community Development Block Grant Fund Funding utilized for the financing of the Balboa Village Improvement Program
INTERNAL SERVICES & OTHER ACTIVITIES
City of Newport Beach • Adopted Budget FY 2025-26 383
OTHER INSURANCE FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
74804 - OTHER INSURANCE FUND 2,053,736 2,212,372 3,175,766 3,175,766 0.00%
Grand Total 2,053,736 2,212,372 3,175,766 3,175,766 0.00%
OTHER INSURANCE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE 2,053,736 2,212,372 3,175,766 3,175,766 0.00%
89 - RISK MANAGEMENT 2,053,736 2,212,372 3,175,766 3,175,766 0.00%
891039 - BROKER FEES 36,418 19,744 76,666 76,666 0.00%
891040 - CRIME INSURANCE 9,044 30,490 27,500 27,500 0.00%
891041 - SPECIAL EVENT LIABILITY - - 4,000 4,000 0.00%
891043 - PROPERTY INSURANCE 1,910,762 2,066,531 2,950,000 2,950,000 0.00%
891044 - OIL WELL BLANKET BOND 279 - - - 0.00%
891045 - GENERAL LIAB. WATERCRAFT 56,157 60,796 74,000 74,000 0.00%
891046 - FIDUCIARY LIABILITY 41,076 34,810 43,600 43,600 0.00%
Grand Total 2,053,736 2,212,372 3,175,766 3,175,766 0.00%
$2053.7 K $2212.4 K
$3175.8 K $3175.8 K
$1,000.00
$501,000.00
$1,001,000.00
$1,501,000.00
$2,001,000.00
$2,501,000.00
$3,001,000.00
$3,501,000.00Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26384
$.5 M
$.9 M
$2.0 M $2.1 M
-$1.5 M
-$1.0 M
-$.5 M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF
UNINSURED CLAIMS FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
74904 - UNINS CLAIMS NON OP 471,388 873,313 1,965,000 2,095,000 6.62%
Grand Total 471,388 873,313 1,965,000 2,095,000 6.62%
UNINSURED CLAIMS SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE 471,388 873,313 1,965,000 2,095,000 6.62%
89 - RISK MANAGEMENT 471,388 873,313 1,965,000 2,095,000 6.62%
891012 - SETTLEMENTS 46,008 - 1,000,000 1,000,000 0.00%
891018 - LITIGATION EXPENSE 6,080 55 - - 0.00%
891020 - OUTSIDE COUNSEL ADVISORY 141,671 77,459 125,000 125,000 0.00%
891025 - OTHER BODILY INJURY 120,000 120,000 120,000 120,000 0.00%
891039 - BROKER FEES - 1,703 - - 0.00%
891049 - ACCRUED UNINSURED CLAIMS EXP (53,946) (53,407) - - 0.00%
891050 - OUTSIDE CNSL CIT NON TORT LIT 208,540 569,454 360,000 700,000 94.44%
891051 - OUTSIDE CNSL 3RD PARTY NONTORT 3,035 158,049 360,000 - -100.00%
891052 - PROSECUTORIAL SERVICES - - - 150,000 0.00%
Grand Total 471,388 873,313 1,965,000 2,095,000 6.62%
City of Newport Beach • Adopted Budget FY 2025-26 385
WORKERS COMPENSATION FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
75000750 - WORKERS COMPENSATION DIV 4,614,953 11,588,497 3,901,955 3,998,093 2.46%
Grand Total 4,614,953 11,588,497 3,901,955 3,998,093 2.46%
WORKERS COMPENSATION SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 154,647 130,789 120,000 120,000 0.00%
84 - SUPPLIES & MATERIALS 154,647 130,789 120,000 120,000 0.00%
841061 - OTHER MISC EXPENSE 154,647 130,789 120,000 120,000 0.00%
INTERNAL SERVICE CHARGE 4,460,306 11,457,708 3,781,955 3,878,093 2.54%
89 - RISK MANAGEMENT 4,460,306 11,457,708 3,781,955 3,878,093 2.54%
891002 - ACCRUED WORKERS COMP EXP 641,565 7,054,410 - - 0.00%
891004 - CLAIMS ADMINISTRATION 345,916 356,293 315,505 411,643 30.47%
891005 - PPD (PERM DISAB BENEFITS) 864,657 1,003,210 450,000 450,000 0.00%
891006 - TTD (TEMP DISAB BENEFITS) 39,302 28,346 75,000 75,000 0.00%
891009 - MEDICAL 1,415,483 1,603,329 1,487,750 1,487,750 0.00%
891011 - LEGAL FEES DEFENDANT 190,114 159,895 194,000 194,000 0.00%
891013 - MEDICAL AUDITS 101,887 91,654 75,000 75,000 0.00%
891014 - EXCESS INSURANCE 720,620 997,624 931,893 931,893 0.00%
891015 - SELF INSURANCE FEES 127,582 158,336 175,000 175,000 0.00%
891035 - OTHER SERVICES-SAFETY 550 600 30,000 30,000 0.00%
891036 - OTHER SERVICES DRUG TEST 5,434 4,011 15,000 15,000 0.00%
891037 - OTHER SERVICES ADA COMPLI 1,645 - 10,000 10,000 0.00%
891039 - BROKER FEES 5,551 - 22,807 22,807 0.00%
Grand Total 4,614,953 11,588,497 3,901,955 3,998,093 2.46%
$4.6 M
$11.6 M
$3.9 M $4.0 M
-$1.5 M
$.5 M
$2.5 M
$4.5 M
$6.5 M
$8.5 M
$10.5 M
$12.5 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF
City of Newport Beach • Adopted Budget FY 2025-26386
GENERAL LIABILITY FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
7517510 - GENERAL LIABILTY INSURANCE DIV 2,824,253 22,412,831 6,543,631 6,548,696 0.08%
Grand Total 2,824,253 22,412,831 6,543,631 6,548,696 0.08%
GENERAL LIABILITY SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE 2,824,253 22,412,831 6,543,631 6,548,696 0.08%
89 - RISK MANAGEMENT 2,824,253 22,412,831 6,543,631 6,548,696 0.08%
891003 - ACCRUED GENERAL LIAB EXP 47,127 2,205,664 - - 0.00%
891004 - CLAIMS ADMINISTRATION 115,638 119,107 125,000 130,065 4.05%
891012 - SETTLEMENTS - 14,100,000 - - 0.00%
891017 - ATTORNEYS FEES 639,883 1,355,588 1,750,000 1,750,000 0.00%
891018 - LITIGATION EXPENSE 48,282 32,401 500,000 500,000 0.00%
891023 - AUTO BODILY INJURY 101,600 225,000 100,000 100,000 0.00%
891024 - AUTO PROPERTY DAMAGE 47,527 81,662 75,000 75,000 0.00%
891025 - OTHER BODILY INJURY 165,000 4,866 1,130,000 1,130,000 0.00%
891026 - OTHER PROPERTY DAMAGE (472,814) 2,333,738 250,000 250,000 0.00%
891028 - LIABILITY PERSONAL INJURY 112,150 - 350,000 350,000 0.00%
891042 - GENERAL LIABILITY EXCESS 2,019,859 1,954,806 2,263,631 2,263,631 0.00%
Grand Total 2,824,253 22,412,831 6,543,631 6,548,696 0.08%
$2.8 M
$22.4 M
$6.5 M $6.5 M
-$1.5 M
$3.5 M
$8.5 M
$13.5 M
$18.5 M
$23.5 M
$28.5 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF
City of Newport Beach • Adopted Budget FY 2025-26 387
POLICE EQUIPMENT FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
75304 - POLICE EQUIPMENT NON OP 1,137,372 1,010,554 1,486,575 1,734,287 16.66%
Grand Total 1,137,372 1,010,554 1,486,575 1,734,287 16.66%
POLICE EQUIPMENT SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 344,555 278,421 342,294 342,312 0.01%
81 - CONTRACT SERVICES 344,555 278,421 342,294 342,312 0.01%
811004 - EQUIPMENT RENTAL 344,555 278,421 342,294 342,312 0.01%
CAPITAL EXPENDITURES 792,816 732,133 1,144,281 1,391,975 21.65%
90 - CAPITAL EXPENDITURES 792,816 732,133 1,144,281 1,391,975 21.65%
911016 - ROLLING EQUIPMENT 607,034 553,832 857,426 934,336 8.97%
911024 - EQUIPMENT N.O.C. 93,409 204,218 286,855 457,639 59.54%
911041 - DEPRECIATION EXPENSE 424,490 531,805 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL (332,116) (557,722) - - 0.00%
Grand Total 1,137,372 1,010,554 1,486,575 1,734,287 16.66%
$1.1 M
$1.0 M
$1.5 M
$1.7 M
$.0 M
$.2 M
$.4 M
$.6 M
$.8 M
$1.0 M
$1.2 M
$1.4 M
$1.6 M
$1.8 M
$2.0 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26388
PARKING EQUIPMENT FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
75504 - PARKING EQUIPMENT NON OP 138,670 86,499 400,000 400,000 0.00%
Grand Total 138,670 86,499 400,000 400,000 0.00%
PARKING EQUIPMENT SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 138,670 86,499 400,000 400,000 0.00%
90 - CAPITAL EXPENDITURES 138,670 86,499 400,000 400,000 0.00%
911015 - PARKING LOT INFRASTRUCTURE - - 400,000 400,000 0.00%
911041 - DEPRECIATION EXPENSE 138,670 86,499 - - 0.00%
Grand Total 138,670 86,499 400,000 400,000 0.00%
$0.1 M
$0.1 M
$0.4 M $0.4 M
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
$.3 M
$.4 M
$.4 M
$.5 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26 389
FIRE EQUIPMENT FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
75604 - FIRE EQUIPMENT NON OP 144,119 95,300 142,000 198,400 39.72%
Grand Total 144,119 95,300 142,000 198,400 39.72%
FIRE EQUIPMENT SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS - 35,000 - - 0.00%
85 - MAINTENANCE & REPAIR - 35,000 - - 0.00%
851037 - MAINT & REPAIR NOC - 35,000 - - 0.00%
CAPITAL EXPENDITURES 144,119 60,300 142,000 198,400 39.72%
90 - CAPITAL EXPENDITURES 144,119 60,300 142,000 198,400 39.72%
911013 - ASSIST FF GRANT - 185,617 - - 0.00%
911024 - EQUIPMENT N.O.C. 52,752 220,686 142,000 198,400 39.72%
911041 - DEPRECIATION EXPENSE 91,367 78,370 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL - (424,372) - - 0.00%
Grand Total 144,119 95,300 142,000 198,400 39.72%
$0.1 M
$0.1 M
$0.1 M
$0.2 M
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 MBudget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26390
RECREATION EQUIPMENT FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
75704 - RSS EQUIPMENT NON OPERATING 220,470 167,138 200,000 220,000 10.00%
Grand Total 220,470 167,138 200,000 220,000 10.00%
RECREATION EQUIPMENT SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 220,470 167,138 200,000 220,000 10.00%
90 - CAPITAL EXPENDITURES 220,470 167,138 200,000 220,000 10.00%
911006 - FITNESS EQUIPMENT 25,094 22,229 25,000 30,000 20.00%
911007 - PLAYGROUND EQUIPMENT 18,499 24,902 25,000 25,000 0.00%
911020 - EQUIPMENT RENOVATION 54,072 29,200 40,000 40,000 0.00%
911024 - EQUIPMENT N.O.C. 101,216 84,369 110,000 125,000 13.64%
911041 - DEPRECIATION EXPENSE 31,506 29,066 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL (9,916) (22,628) - - 0.00%
Grand Total 220,470 167,138 200,000 220,000 10.00%
$0.2 M
$0.2 M
$0.2 M
$0.2 M
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26 391
COMPENSATED ABSENCE FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
76004 - COMP ABSENCE NON OP 2,007,181 2,498,119 2,030,000 2,055,000 1.23%
Grand Total 2,007,181 2,498,119 2,030,000 2,055,000 1.23%
COMPENSATED ABSENCE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 2,007,181 2,498,119 2,030,000 2,055,000 1.23%
72 - BENEFITS 83,713 72,028 160,000 185,000 15.63%
723001 - RETIREMENT CONTRIBUTIONS ADD’L 65,785 56,808 160,000 160,000 0.00%
723002 - PENSION ER NORMAL COST MISC - 218 - - 0.00%
723004 - RETIREMENT PART TIME/TEMP 3,831 1,048 - - 0.00%
727016 - MEDICARE FRINGES 23,598 17,654 - 25,000 0.00%
727021 - ACCRUED RHS EXPENSE (9,500) (3,700) - - 0.00%
73 - LUMP SUM PAYS 1,865,961 1,367,565 1,870,000 1,870,000 0.00%
714002 - TERMINATION PAY MISC 1,322,966 1,002,211 1,250,000 1,250,000 0.00%
714003 - TERMINATION PAY SAFETY 463,762 263,805 450,000 450,000 0.00%
714004 - PAID FLEX/SPILLOVER PAY 79,233 101,549 170,000 170,000 0.00%
74 - OTHER PAYS 57,507 1,058,526 - - 0.00%
715003 - ACCRUED COMP ABSENCE 57,507 1,058,526 - - 0.00%
Grand Total 2,007,181 2,498,119 2,030,000 2,055,000 1.23%
$2.01 M
$2.50 M
$2.03 M $2.06 M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
$3.0 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26392
RETIREE MEDICAL FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
76204 - RETIREE MED RES NON OP 8,476,508 13,427,366 7,510,508 3,739,872 -50.20%
Grand Total 8,476,508 13,427,366 7,510,508 3,739,872 -50.20%
RETIREE MEDICAL SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 3,116,493 3,265,273 3,146,000 3,344,870 6.32%
72 - BENEFITS 3,116,493 3,265,273 3,146,000 3,344,870 6.32%
726003 - RETIREE PERS PREMIUMS 827,114 839,989 854,000 871,080 2.00%
727008 - RETIREE RHS CONTRIBUTION 2,289,379 2,425,284 2,292,000 2,473,790 7.93%
MAINTENANCE & OPERATIONS 5,360,015 10,162,093 4,364,508 395,002 -90.95%
81 - CONTRACT SERVICES 5,360,015 10,162,093 4,364,508 395,002 -90.95%
811052 - ANNUAL OPEB PAYMENT 5,360,015 10,162,093 4,364,508 395,002 -90.95%
Grand Total 8,476,508 13,427,366 7,510,508 3,739,872 -50.20%
$8.5 M
$13.4 M
$7.5 M
$3.7 M
$.0 M
$2.0 M
$4.0 M
$6.0 M
$8.0 M
$10.0 M
$12.0 M
$14.0 M
$16.0 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26 393
ACKERMAN FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
83103 - ACKERMAN NON OP 5,000 4,900 5,000 5,000 0.00%
Grand Total 5,000 4,900 5,000 5,000 0.00%
ACKERMAN SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 5,000 4,900 5,000 5,000 0.00%
87 - GENERAL EXPENSES 5,000 4,900 5,000 5,000 0.00%
871032 - CITY SCHOLARSHIP TRUST 5,000 4,900 5,000 5,000 0.00%
Grand Total 5,000 4,900 5,000 5,000 0.00%
$5.0 K $4.9 K $5.0 K $5.0 K
$1,000.00
$1,500.00
$2,000.00
$2,500.00
$3,000.00
$3,500.00
$4,000.00
$4,500.00
$5,000.00
$5,500.00
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26394
NON DEPARTMENTAL FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
01003 - GENERAL FUND MISC NON OP 1,917,007 2,243,641 2,228,689 2,528,547 13.45%
Grand Total 1,917,007 2,243,641 2,228,689 2,528,547 13.45%
NON DEPARTMENTAL SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS (298) 2,697 45,000 45,000 0.00%
72 - BENEFITS (298) 2,697 45,000 45,000 0.00%
727015 - UNEMPLOYMENT EXPENSE (298) 2,697 45,000 45,000 0.00%
MAINTENANCE & OPERATIONS 248,491 256,614 81,896 81,896 0.00%
87 - GENERAL EXPENSES 248,491 256,614 81,896 81,896 0.00%
871001 - CERT & MEMBERSHIP 1,400 1,400 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 26,975 27,238 35,000 35,000 0.00%
871048 - INVEST ADVISOR SERVICES 153,247 156,699 10,000 10,000 0.00%
871049 - BANK FEES 61,759 48,972 36,896 36,896 0.00%
871051 - CREDIT CARD FEES 5,110 5,156 - - 0.00%
871054 - EXCESS ASSESSMENT DISTRC ADMIN - 17,149 - - 0.00%
INTERNAL SERVICE CHARGE 1,668,814 1,984,330 2,101,793 2,401,651 14.27%
88 - INTERNAL SVC CHARGE 1,668,814 1,984,330 2,101,793 2,401,651 14.27%
881015 - OTHER INSURANCE ISF RATES 1,668,814 1,984,330 2,101,793 2,401,651 14.27%
Grand Total 1,917,007 2,243,641 2,228,689 2,528,547 13.45%
$1.9 M
$2.2 M $2.2 M
$2.5 M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
$3.0 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26 395
ENVIRONMENTAL LIABILITY FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
16003 - ENVIRONMENTAL LIAB NON OP 380,823 421,634 469,961 485,418 3.29%
Grand Total 380,823 421,634 469,961 485,418 3.29%
ENVIRONMENTAL LIABILITY SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 67,400 86,182 101,882 115,126 13.00%
70 - REGULAR SALARIES 47,502 63,743 72,401 65,430 -9.63%
711001 - SALARIES MISCELLANEOUS - 347 - 65,430 0.00%
711003 - SALARIES PART TIME 47,502 63,396 72,401 - -100.00%
71 - SPECIAL PAYS - 7 - 1,583 0.00%
712003 - NIGHT DIFFERENTIAL MISC - 7 - 683 0.00%
712004 - CERTIFICATION PAY - - - 900 0.00%
72 - BENEFITS 19,899 22,433 29,481 48,114 63.20%
721001 - CAFETERIA ALLOWANCE FT - 72 22,584 22,596 0.05%
722001 - PENSION EE NORMAL COST MISC 4,612 7,026 5,589 5,107 -8.62%
723002 - PENSION ER NORMAL COST MISC 4,458 6,719 7,624 6,786 -11.00%
724001 - PENSION EE CONTRIB MISC (8,336) (10,813) (8,326) (8,125)-2.41%
725001 - PENSION UAL REQUIRED MISC 13,907 12,942 - 14,640 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 4,551 5,517 - 2,789 0.00%
727003 - CELL PHONE STIPEND - - 960 960 0.00%
$0.4 M
$0.4 M
$0.5 M $0.5 M
$.0 M
$.1 M
$.2 M
$.3 M
$.4 M
$.5 M
$.6 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
City of Newport Beach • Adopted Budget FY 2025-26396
ENVIRONMENTAL LIABILITY SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS (CONT’D) 67,400 86,182 101,882 115,126 13.00%
727012 - LIFE INSURANCE - 1 - 105 0.00%
727013 - EMP ASSISTANCE PROGRAM - 0 - 20 0.00%
727016 - MEDICARE FRINGES 673 906 1,050 946 -9.93%
727019 - SURVIVOR BENEFIT 33 63 - - 0.00%
728003 - COMPENSATED ABSENCES - - - 2,290 0.00%
MAINTENANCE & OPERATIONS 147,130 147,496 196,896 196,896 0.00%
81 - CONTRACT SERVICES 112,425 89,879 115,000 116,643 1.43%
811008 - SERVICES PROFESSIONAL 112,425 89,879 115,000 116,643 1.43%
83 - UTILITIES 2,900 3,911 5,253 5,253 0.00%
831004 - UTILITIES ELECTRICITY 2,900 3,911 5,253 5,253 0.00%
85 - MAINTENANCE & REPAIR 31,805 53,705 76,643 75,000 -2.14%
851010 - MAINT & REPAIR EQUIPMENT 31,805 53,705 76,643 75,000 -2.14%
INTERNAL SERVICE CHARGE 166,292 187,956 171,183 173,396 1.29%
88 - INTERNAL SVC CHARGE 19,674 22,685 9,296 11,509 23.79%
881004 - IT ISF OPERATING CHARGE 6,665 7,284 6,428 7,392 15.00%
881005 - IT ISF REPLACEMENT CHARGE 1,198 1,198 950 942 -0.85%
881010 - WORKERS’ COMP ISF MISC 2,269 1,883 966 1,067 10.54%
881012 - GENERAL LIABILITY INSURANCE 9,542 12,298 953 1,833 92.37%
881013 - UNINSURED CLAIMS CHARGE - 22 - - 0.00%
881014 - ANNUAL OPEB CHARGE - - - 274 0.00%
89 - RISK MANAGEMENT 146,619 165,272 161,887 161,887 0.00%
891014 - EXCESS INSURANCE - - 61,887 61,887 0.00%
891043 - PROPERTY INSURANCE 146,619 165,272 100,000 100,000 0.00%
Grand Total 380,823 421,634 469,961 485,418 3.29%
City of Newport Beach • Adopted Budget FY 2025-26 397
COMMUNITY DEVELOPMENT GRANT FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
12098 - FINANCIAL ACTIVITIES 210,548 - 210,548 - -100.00%
Grand Total 210,548 - 210,548 - -100.00%
COMMUNITY DEVELOPMENT GRANT SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 210,548 - 210,548 - -100.00%
90 - CAPITAL EXPENDITURES 210,548 - 210,548 - -100.00%
921003 - INTEREST EXPENSE 2,548 - 2,548 - -100.00%
921004 - PRINCIPAL EXPENDITURE 208,000 - 208,000 - -100.00%
Grand Total 210,548 - 210,548 - -100.00%
$0.2 M
$0.0 M
$0.2 M
$0.0 M$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
City of Newport Beach • Adopted Budget FY 2025-26398
DEBT SERVICE FUND
2023 2024 2025 2026 2026
Division Actuals Actuals Adopted Adopted % Change
80098 - DEBT SERVICE FUND NON OP 10,772,688 10,700,253 10,741,804 10,515,260 -2.11%
Grand Total 10,772,688 10,700,253 10,741,804 10,515,260 -2.11%
DEBT SERVICE SUMMARY BY ACCOUNT TYPE
2023 2024 2025 2026 2026
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 5,719 6,374 11,000 11,000 0.00%
87 - GENERAL EXPENSES 5,719 6,374 11,000 11,000 0.00%
871047 - ADMINISTRATIVE 3,250 3,165 8,000 8,000 0.00%
871049 - BANK FEES 2,469 3,209 3,000 3,000 0.00%
CAPITAL EXPENDITURES 10,766,969 10,693,878 10,730,804 10,504,260 -2.11%
90 - CAPITAL EXPENDITURES 10,766,969 10,693,878 10,730,804 10,504,260 -2.11%
921003 - INTEREST EXPENSE 6,826,969 6,608,878 6,495,804 6,074,260 -6.49%
921004 - PRINCIPAL EXPENDITURE 3,940,000 4,085,000 4,235,000 4,430,000 4.60%
Grand Total 10,772,688 10,700,253 10,741,804 10,515,260 -2.11%
$10.8 M $10.7 M $10.7 M $10.5 M
-$1.5 M
$.5 M
$2.5 M
$4.5 M
$6.5 M
$8.5 M
$10.5 M
$12.5 M
Budget to Previous Year Actuals
FY 23 ACTUALS
FY 24 ACTUALS
FY 25 ADOPTED
FY 26 ADOPTED
Budget by Account Type
S&B M&O ISF Capital
CAPITAL IMPROVEMENT
PROJECTS
City of Newport Beach • Adopted Budget FY 2025-26400
OVERVIEW
Overseen by the Public Works Department, the City of Newport Beach Capital Improvement Program
(CIP) serves as a plan for the provision of public improvements, special projects, ongoing maintenance
programs and the implementation of the City’s master plans.
Projects in the CIP include improvements and major maintenance on arterial highways, local
streets, and alleys; storm drain and water quality improvements; harbor, bay, pier, and beach
improvements; park and facility improvements; water and wastewater system improvements;
transportation safety, reliability, and traffic signal improvements; and planning programs and studies.
Projects are programmed by long range master plans, City Council priorities and community input.
Projects are organized by primary function or benefit into one of the following categories: Facilities;
Streets and Drainage; Transportation; Parks, Harbors, and Beaches; Water Quality and Environmental;
Water; Wastewater; and Miscellaneous. The Capital Improvement Program budget is a living document
that continues to evolve throughout the budgeting process to reflect City Council and community goals,
needs and desires. Additional information on CIP can be found here: https://www.newportbeachca.gov/
government/departments/public-works/ capital-improvement-program.
The Engineering and Construction Services Division of the Public Works Department is
responsible for CIP projects, including planning, design, construction, and inspection.
Engineering Services include:
●Coordinating with utility companies
●Environmental Programming
●Feasibility and environmental studies
●Funding applications for State and Federal Grants
●Planning, design, and project management of CIP projects
●Pavement Management Program
●Utility Underground Assessment Districts
●Water Quality and Environmental issues
Construction Services include:
●Inspection of Capital Improvement Program construction projects
●Inspecting Encroachment Permits for compliance
●Preparation of “As-Built” construction drawings
●Construction Activity/Noise Regulations
City of Newport Beach • Adopted Budget FY 2025-26 401
FY 2025-26 Capital Expenditures by Fund
Fund 2026
010 - GENERAL FUND 1,143,266
100 - TIDE & SUBMERGED LANDS FUND 10,000
521 - POLICE FACILITY NEW 350
701 - WATER ENTERPRISE FUND 54,154
711 - WASTEWATER ENTERPRISE
FUND 33,000
752 - EQUIPMENT FUND 4,168,509
753 - POLICE EQUIPMENT FUND 1,391,975
755 - PARKING EQUIPMENT FUND 400,000
756 - FIRE EQUIPMENT FUND 198,400
757 - RSS EQUIPMENT REPLACEMENT
FUND 220,000
764 - IT ISF 173,000
765 - IT STRATEGIC FUND 941,496
800 - DEBT SERVICE FUND 10,504,260
Grand Total 19,238,410
Figure 1
CAPITAL EXPENDITURES
The City’s commitment to maintaining services and keeping up with the City’s infrastructures and
facilities is enabled through the purchase of capital outlay expenditures and CIP Projects.
The City recognizes capital outlay expenditures as fixed assets, usually authorized in the capital
budget. A capital item is a planned, non-recurring renovation, replacement, or repair of an asset. Capital
assets are a broad range of tangible assets including land, buildings, machinery and equipment, park
facilities, road improvements, storm drains, piers, oil wells, sound walls, an 800 MHz radio
communications system, parking pay stations and meters, and bridges; and intangible capital assets
including the right to use land and rights of way, structures, and equipment. Capital expenditures
scheduled for FY2025-26 are presented in Figure 1 and are assets to be used for productive purposes
such as expanding the productive and competitive posture of the City. The budget consists of significant
capital outlay non-recurringexpenditures to meet additional needs that will fulfill the strategic goals and
objectives set forth by City Council.
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PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31
Fund
Org FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan
012 General Fund CIP Rebudget New Budget Total
01201925 Facilities $0 $0 $0 $0 $0 $0 $0 $0
01201926 Drainage $1,736,900 $0 $1,736,900 $1,930,000 $0 $400,000 $0 $400,000
01201927 Streets $5,050,000 $6,500,000 $11,550,000 $4,070,000 $6,000,000 $5,550,000 $5,486,000 $6,153,000
01201928 Miscellaneous $100,000 $750,000 $850,000 $0 $0 $0 $0 $0
01201929 Parks $0 $500,000 $500,000 $0 $0 $0 $0 $0
Total General Fund - CIP $6,886,900 $7,750,000 $14,636,900 $6,000,000 $6,000,000 $5,950,000 $5,486,000 $6,553,000
Oceanfront Encroachment Rebudget New Budget Total
01201938 Oceanfront Encroachment Misc.$602,000 $0 $602,000 $0 $0 $0 $0 $0
16701 Oceanfront Encroachment $564,500 $0 $564,500 $0 $0 $0 $0 $0
Total Oceanfront Encroachment $1,166,500 $0 $1,166,500 $0 $0 $0 $0 $0
Tide and Submerged Lands Rebudget New Budget Total
100 10001 Tidelands - Maintenance $2,432,000 $730,000 $3,162,000 $1,925,000 $950,000 $1,925,000 $950,000 $2,325,000
100 10001940 Upper Newport Reserve $200,000 $0 $200,000 $0 $0 $0 $0 $0
101 10101 Tidelands - Capital $7,560,800 $10,805,751 $18,366,551 $20,745,000 $22,060,000 $620,000 $0 $620,000
Total Tide and Submerged Lands $10,192,800 $11,535,751 $21,728,551 $22,670,000 $23,010,000 $2,545,000 $950,000 $2,945,000
121 Gas Tax Rebudget New Budget Total
12101 Gas Tax $589,000 $3,500,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000
Total Gas Tax $589,000 $3,500,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000
Measure M Rebudget New Budget Total
122 12201 Measure M Fair Share $740,000 $3,000,000 $3,740,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000
123 1230050 Measure M Competitive - Streets $1,400 $4,327,881 $4,329,281 $0 $0 $14,709,500 $0 $0
123 1230052 Measure M Competitive - Water Quality $0 $467,254 $467,254 $0 $0 $0 $0 $0
123 1230053 Measure M Competitive - Transit $18,000 $0 $18,000 $0 $0 $0 $0 $0
Total Measure M $759,400 $7,795,135 $8,554,535 $3,000,000 $3,000,000 $17,709,500 $3,000,000 $3,000,000
126 SB 1 - Road Maintenance and Repair Act Rebudget New Budget Total
12601 RMRA $80,000 $2,650,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000
Total RMRA $80,000 $2,650,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000
Contributions Rebudget New Budget Total
135 13501 Contributions $114,000 $311,502 $425,502 $0 $0 $0 $0 $0
138 13801 Environmental Contributions $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $0
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PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31
Fund
Org FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan
Total Contributions $4,173,000 $3,577,911 $7,750,911 $0 $0 $0 $0 $0
140 Transportation and Circulation Rebudget New Budget Total
14001 Transportation and Circulation $0 $750,000 $750,000 $0 $0 $500,000 $0 $0
Total Transportation and Circulation $0 $750,000 $750,000 $0 $0 $500,000 $0 $0
141 Building Excise Tax Rebudget New Budget Total
14101 Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000
Total Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000
142 AQMD Subvention Rebudget New Budget Total
14201 AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0
Total AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0
160 Environmental Liability Rebudget New Budget Total
16001 Environmental CIP $500 $0 $500 $0 $0 $0 $0 $0
Total Environmental Liability $500 $0 $500 $0 $0 $0 $0 $0
Major Facilities Financial Plan Rebudget New Budget Total
512 51201 Miscellaneous $0 $1,059,000 $1,059,000 $0 $0 $7,420,500 $0 $0
521 52101 Police Facility $0 $0 $0 $0 $0 $0 $3,500,000 $0
532 53201 Fire Stations $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $1,500,000 $0
562 56201 Parks and Community Centers $1,135,000 $2,341,000 $3,476,000 $0 $0 $0 $1,820,000 $0
Total Major Facilities Financing Plan $10,635,000 $9,900,000 $20,535,000 $0 $0 $7,420,500 $6,820,000 $0
535 Balboa Village Parking Mgmt District Rebudget New Budget Total
53501 Balboa Village Parking Mgmt District $0 $121,500 $121,500 $0 $0 $0 $0 $0
Total Balboa Village Parking Mgmt District $0 $121,500 $121,500 $0 $0 $0 $0 $0
536 Neighborhood Enhancement Rebudget New Budget Total
53601 Neighborhood Enhancement $5,117,100 $1,500,000 $6,617,100 $0 $0 $0 $0 $0
Total Neighborhood Enhancement $5,117,100 $1,500,000 $6,617,100 $0 $0 $0 $0 $0
570 Park Maintenance Master Plan Rebudget New Budget Total
57001 Park Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000
Total Parks Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000
571 Facilities Maintenance Rebudget New Budget Total
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PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31
Fund
Org FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan
57101 Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000
Total Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000
701 Water Enterprise Rebudget New Budget Total
70101 Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000
Total Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000
702 Water Capital Rebudget New Budget Total
70201 Water Capital $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000
70201931 Master Plan All $3,120,000 $13,309,000 $16,429,000 $7,076,000 $24,224,000 $7,540,000 $7,289,000 $2,344,000
70201932 NMP Distribution and Piping $0 $0 $0 $0 $0 $0 $0 $0
70201933 NMP Pumping and Operations $0 $0 $0 $0 $0 $0 $0 $0
Total Water Capital $3,120,000 $13,428,000 $16,548,000 $7,198,000 $24,349,000 $7,668,000 $7,421,000 $2,479,000
711 Wastewater Enterprise Rebudget New Budget Total
71101 Wastewater Enterprise $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
Total Wastewater Enterprise $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
712 Wastewater Capital Rebudget New Budget Total
71201 Wastewater Capital $500,000 $0 $500,000 $0 $0 $0 $0 $0
Total Wastewater Capital $500,000 $0 $500,000 $0 $0 $0 $0 $0
Funding To Be Determined Rebudget New Budget Total
Funding To Be Determined $0 $0 $0 $0 $0 $1,343,700 $0 $0
Total Wastewater Capital $0 $0 $0 $0 $0 $1,343,700 $0 $0
Subtotal for All CIP Projects $43,409,200 $68,858,297 $112,267,497 $50,730,000 $67,109,000 $55,174,700 $34,373,000 $26,158,000
Total for All Funds $43,409,200 $68,858,297 $112,267,497 $50,730,000 $67,109,000 $55,174,700 $34,373,000 $26,158,000
UUD AD Improvement Funds
Rebudget New Budget Total 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan
AD 124 67502 $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0
Total UUD AD Improvement Funds $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
GENERAL FUND
01201926 Drainage
21 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $812,900 $0 $812,900 $1,530,000 $0 $0 $0 $0
36 25D02
Storm Drain System Repair /
Rehabilitation Str/Dr $924,000 $0 $924,000 $400,000 $0 $400,000 $0 $400,000 Subtotal $1,736,900 $0 $1,736,900 $1,930,000 $0 $400,000 $0 $400,000
01201927 Streets
22 22R13
Balboa Island Street and Drainage
Improvements Str/Dr $1,460,000 $0 $1,460,000 $0 $0 $0 $0 $0
24 25R11
Bristol Street North Pavement
Rehabilitation Str/Dr $0 $225,000 $225,000 $0 $0 $0 $0 $0
42 27RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $500,000
25 26R06 Concrete Replacement Program Str/Dr $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
45 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $420,000 $0 $0 $0
26 26L01 Landscape Enhancement Program Str/Dr $0 $0 $0 $250,000 $384,000 $250,000 $250,000 $250,000
27 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $56,000 $1,000,000 $1,056,000 $0 $0 $0 $0 $0
29 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $950,000 $0 $950,000 $0 $0 $0 $0 $0
30 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $95,000 $0 $95,000 $0 $0 $0 $0 $0
31 24R14
Old Newport Boulevard Curb and
Gutter and Sidewalk Improvements Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0
32 26R01 Pavement Management Plan Maintenance/Inspection Str/Dr $0 $30,000 $30,000 $50,000 $30,000 $50,000 $30,000 $50,000
46 28RXX
San Joaquin Hills Road Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $0 $123,000 $0 $0
51 31RXX Santa Ana Ave, San Bernardino Ave and
Broad Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $200,000
34 26R04 Slurry Seal Program Str/Dr $0 $1,000,000 $1,000,000 $95,000 $1,616,000 $1,252,000 $0 $1,778,000
35 25R15
Spyglass Hill Road Pavement
Rehabilitation Str/Dr $0 $1,745,000 $1,745,000 $0 $0 $0 $0 $0
37 26R03 Street Pavement Repair Program Str/Dr $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
44 27VXX Streetlight Rehabilitation Program Str/Dr $0 $0 $0 $600,000 $0 $300,000 $0 $300,000
54 24T03 Traffic Signage, Striping and Marking Transp $16,000 $0 $16,000 $0 $0 $0 $0 $0
54 25T03 Traffic Signage, Striping and Marking Transp $75,000 $0 $75,000 $75,000 $50,000 $75,000 $70,000 $75,000
55 23T01 Traffic Signal Rehabilitation Program Transp $32,000 $0 $32,000 $0 $0 $0 $0 $0
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
55 24T01 Traffic Signal Rehabilitation Program Transp $538,000 $0 $538,000 $0 $0 $0 $0 $0
55 25T01 Traffic Signal Rehabilitation Program Transp $1,328,000 $0 $1,328,000 $1,000,000 $1,500,000 $1,000,000 $1,275,000 $1,000,000
38 24R12 Via Lido and Via Oporto Intersection Improvements Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0
39 23R15
Von Karman Avenue Pavement
Rehabilitation Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0
48 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $1,861,000 $0 Subtotal $5,050,000 $6,500,000 $11,550,000 $4,070,000 $6,000,000 $5,550,000 $5,486,000 $6,153,000
GENERAL FUND
01201928 Miscellaneous
109 16M15 Affordable Housing Misc $100,000 $0 $100,000 $0 $0 $0 $0 $0
111 20M11
General Plan Update and Airport Area
Specific Plan Misc $0 $750,000 $750,000 $0 $0 $0 $0 $0 Subtotal $100,000 $750,000 $850,000 $0 $0 $0 $0 $0
01201929 Parks
63 26P11
Bonita Creek Park Athletic Field Turf
Replacement PHB $0 $500,000 $500,000 $0 $0 $0 $0 $0 Subtotal $0 $500,000 $500,000 $0 $0 $0 $0 $0
Total General Fund $6,886,900 $7,750,000 $14,636,900 $6,000,000 $6,000,000 $5,950,000 $5,486,000 $6,553,000
OCEANFRONT ENCROACHMENT
01201938 Oceanfront Encroachment Misc
23 22R12
Beach Access Street Ends - Peninsula
Point Str/Dr $602,000 $0 $602,000 $0 $0 $0 $0 $0 Subtotal $602,000 $0 $602,000 $0 $0 $0 $0 $0
16701 Oceanfront Encroachment
Misc
58 25X12
Environmental Habitat Restoration -
Monitoring and Maintenance WQ/Env $14,500 $0 $14,500 $0 $0 $0 $0 $0
29 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $550,000 $0 $550,000 $0 $0 $0 $0 $0 Subtotal $564,500 $0 $564,500 $0 $0 $0 $0 $0
Total Oceanfront Encroachment $1,166,500 $0 $1,166,500 $0 $0 $0 $0 $0
TIDE AND SUBMERGED LANDS
10001 Tide and Submerged Lands - Maint.
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
66 24H13
Abandoned / Surrendered Watercraft
Abatement PHB $0 $50,000 $50,000 $0 $0 $0 $0 $0
72 26H14 Bathymetry Survey (Newport Island Channels)PHB $0 $80,000 $80,000 $0 $0 $0 $0 $0
73 25H04 Beach and Bay Sand Management PHB $116,000 $0 $116,000 $0 $0 $0 $0 $0
73 26H04 Beach and Bay Sand Management PHB $0 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000
84 31HXX Dredging Upper Bay Catch Basins PHB $0 $0 $0 $0 $0 $0 $0 $200,000
85 31HXX Dredging Upper Bay Channel PHB $0 $0 $0 $0 $0 $0 $0 $200,000
80 27HXX Eelgrass / Caulerpa Survey PHB $0 $0 $0 $175,000 $0 $175,000 $0 $175,000
74 22H08
Harbor & Ocean Bulkheads / Seawalls
/ Structure Repairs PHB $335,000 $0 $335,000 $0 $0 $0 $0 $0
74 23H08
Harbor & Ocean Bulkheads / Seawalls
/ Structure Repairs PHB $415,000 $0 $415,000 $0 $0 $0 $0 $0
74 25H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $0 $0 $0 $400,000 $0 $400,000 $0 $400,000
75 24H09
Harbor & Ocean Maintenance / Minor
Improvements PHB $146,000 $0 $146,000 $0 $0 $0 $0 $0
75 25H09 Harbor & Ocean Maintenance / Minor Improvements PHB $200,000 $0 $200,000 $150,000 $150,000 $150,000 $150,000 $150,000
81 27HXX Ocean Piers Inspection and Maintenance PHB $0 $0 $0 $400,000 $0 $400,000 $0 $400,000
10001 Tide and Submerged Lands - Maint. (Continued)
112 25M11 Oil Well 3 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0
113 25M12 Oil Well 12 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0
114 25M13 Oil Well 14 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0
115 22M13 Oil Well 15 Rehabilitation Misc $208,000 $0 $208,000 $0 $0 $0 $0 $0
60 21X02
TMDL Compliance / Water Quality
Improvements WQ/Env $174,000 $0 $174,000 $0 $0 $0 $0 $0
60 24X02 TMDL Compliance / Water Quality Improvements WQ/Env $88,000 $0 $88,000 $200,000 $200,000 $200,000 $200,000 $200,000 Subtotal $2,432,000 $730,000 $3,162,000 $1,925,000 $950,000 $1,925,000 $950,000 $2,325,000
10001940 Upper Newport Reserve
58 25X12
Environmental Habitat Restoration -
Monitoring and Maintenance WQ/Env $200,000 $0 $200,000 $0 $0 $0 $0 $0 Subtotal $200,000 $0 $200,000 $0 $0 $0 $0 $0
TIDE AND SUBMERGED LANDS
10101 Tide and Submerged Lands - Capital
67 26H11
Balboa Island Boardwalk and
Perimeter Drainage PHB $0 $300,000 $300,000 $0 $550,000 $0 $0 $0
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
21 19D11
Balboa Island Drainage Master Plan /
Pump Station Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0
68 26H12 Balboa Island Seawall PHB $0 $2,000,000 $2,000,000 $0 $19,200,000 $0 $0 $0
69 24H11 Balboa Island Seawall (Ferry Landing)PHB $500,000 $0 $500,000 $0 $1,155,000 $0 $0 $0
22 22R13 Balboa Island Street and Drainage Improvements Str/Dr $600,000 $0 $600,000 $0 $0 $0 $0 $0
70 23H11
Balboa Yacht Basin Dock
Replacement PHB $212,800 $6,000,000 $6,212,800 $0 $0 $0 $0 $0
71 26H13 Balboa Yacht Basin Dredging PHB $0 $1,850,000 $1,850,000 $0 $0 $0 $0 $0
74 24H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $400,000 $0 $400,000 $0 $0 $0 $0 $0
74 25H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $3,350,000 $0 $3,350,000 $0 $0 $0 $0 $0
76 22H07 Harborwide Dredging PHB $498,000 $0 $498,000 $0 $0 $0 $0 $0
59 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $155,751 $155,751 $0 $0 $0 $0 $0
77 24H12
Newport Pier / McFadden Square
Rehabilitation PHB $1,500,000 $0 $1,500,000 $20,000,000 $0 $0 $0 $0
78 26H15 Peninsula Seawall (Palm Ferry Landing)PHB $0 $500,000 $500,000 $0 $1,155,000 $0 $0 $0
82 27HXX Tide Valve Replacement - Peninsula PHB $0 $0 $0 $620,000 $0 $620,000 $0 $620,000
83 27HXX Vessel Sewage Pumpout Replacement PHB $0 $0 $0 $125,000 $0 $0 $0 $0 Subtotal $7,560,800 $10,805,751 $18,366,551 $20,745,000 $22,060,000 $620,000 $0 $620,000
Total Tide and Submerged Lands $10,192,800 $11,535,751 $21,728,551 $22,670,000 $23,010,000 $2,545,000 $950,000 $2,945,000
GAS TAX
12101 Gas Tax
41 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $650,000 $0 $0 $0
24 25R11 Bristol Street North Pavement Rehabilitation Str/Dr $0 $1,388,000 $1,388,000 $0 $0 $0 $0 $0
42 27RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $500,000 $0 $0 $0 $0
43 27RXX
Eastbluff Drive Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $770,000 $0 $0 $0
46 28RXX
San Joaquin Hills Road Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $0 $3,180,000 $0 $0
27 24R13
MacArthur Blvd Pavement
Rehabilitation Str/Dr $0 $299,373 $299,373 $0 $0 $0 $0 $0
49 30RXX Newport Coast Dr Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $360,000 $979,000
30 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $80,000 $692,627 $772,627 $0 $0 $0 $0 $0
50 30RXX Seaview Ave Concrete Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $300,000 $1,383,000
34 26R04 Slurry Seal Program Str/Dr $0 $995,000 $995,000 $1,800,000 $0 $0 $1,555,000 $0
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
35 25R15
Spyglass Hill Road Pavement
Rehabilitation Str/Dr $0 $125,000 $125,000 $0 $0 $0 $0 $0
55 25T01 Traffic Signal Rehabilitation Program Transp $172,000 $0 $172,000 $0 $0 $0 $0 $0
39 23R15
Von Karman Avenue Pavement
Rehabilitation Str/Dr $337,000 $0 $337,000 $0 $0 $0 $0 $0 Subtotal $589,000 $3,500,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000
Total Gas Tax $589,000 $3,500,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000
MEASURE M
12201 Measure M Fair Share
41 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $397,000 $0 $0 $0
43 27RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $2,603,000 $0 $0 $0
45 28RXX
Jamboree Road Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $0 $3,000,000 $0 $0
27 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $3,000,000 $3,000,000 $0 $0 $0 $0 $0
47 29RXX
Newport Center Drive and Santa Cruz
Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $3,000,000 $0
49 30RXX
Newport Coast Dr Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $3,000,000
33 26R11 San Miguel Drive - San Joaquin Hills Road to Old Ford Road Str/Dr $0 $0 $0 $3,000,000 $0 $0 $0 $0
39 23R15
Von Karman Avenue Pavement
Rehabilitation Str/Dr $740,000 $0 $740,000 $0 $0 $0 $0 $0 Subtotal $740,000 $3,000,000 $3,740,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000
1230050 Measure M Comp Streets
30 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $0 $4,327,881 $4,327,881 $0 $0 $0 $0 $0
40 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $1,400 $0 $1,400 $0 $0 $14,709,500 $0 $0 Subtotal $1,400 $4,327,881 $4,329,281 $0 $0 $14,709,500 $0 $0
1230052 Measure M Comp Water Quality
59 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $467,254 $467,254 $0 $0 $0 $0 $0 Subtotal $0 $467,254 $467,254 $0 $0 $0 $0 $0
1230053 Measure M Comp Transit
59 25T13 Balboa Peninsula Trolley Program Transp $18,000 $0 $18,000 $0 $0 $0 $0 $0 Subtotal $18,000 $0 $18,000 $0 $0 $0 $0 $0
Total Measure M $759,400 $7,795,135 $8,554,535 $3,000,000 $3,000,000 $17,709,500 $3,000,000 $3,000,000
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
SENATE BILL 1 - ROAD MAINTENANCE AND REHABILITIATION ACT(RMRA)
12601 RMRA
41 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $340,000 $2,300,000 $0 $0 $0
43 27RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $320,000 $0 $0 $0 $0
45 28RXX
Jamboree Road Pavement
Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,102,700 $0 $0
27 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $2,380,000 $2,380,000 $0 $0 $0 $0 $0
28 25R12
Newport Blvd and Via Lido Pavement
Rehabilitation Str/Dr $80,000 $0 $80,000 $809,000 $0 $0 $0 $0
47 29RXX Newport Center Drive and Santa Cruz Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $500,000 $2,131,000 $0
46 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $530,000 $765,300 $0 $0
33 26R11 San Miguel Drive - San Joaquin Hills Road to Old Ford Road Str/Dr $0 $270,000 $270,000 $93,000 $0 $0 $0 $0
50 30RXX Seaview Ave Concrete Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $0 $2,469,000
48 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $140,000 $0 $0 Subtotal $80,000 $2,650,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000
Total RMRA $80,000 $2,650,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000
CONTRIBUTIONS
13501 Contributions
59 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $311,502 $311,502 $0 $0 $0 $0 $0
94 16W12 Water and Wastewater Bay Crossing Main Rehabilitation Water $114,000 $0 $114,000 $0 $0 $0 $0 $0 Subtotal $114,000 $311,502 $425,502 $0 $0 $0 $0 $0
13801 Environmental Contributions
57 25X11 Big Canyon Restoration - Phase 3 WQ/Env $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $0 Subtotal $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $0
Total Contributions $4,173,000 $3,577,911 $7,750,911 $0 $0 $0 $0 $0
TRANSPORTATION AND CIRCULATION
14001 Transportation and Circulation
30 15R19
Old Newport Boulevard / West Coast
Highway Modifications Str/Dr $0 $750,000 $750,000 $0 $0 $0 $0 $0
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
40 21R16
West Coast Hwy Intersection
Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $0 Subtotal $0 $750,000 $750,000 $0 $0 $500,000 $0 $0
Total Transportation and Circulation $0 $750,000 $750,000 $0 $0 $500,000 $0 $0
BUILDING EXCISE TAX
14101 Building Excise Tax
65 26P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 Subtotal $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000
Total Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000
AIR QUAULITY MANAGEMENT DISTRICT(AQMD)
14201 AQMD Subvention
110 24M11 Fleet Electrification Program Misc $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 Subtotal $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0
Total AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0
ENVIRONMENTAL LIABILITY
16001 Environmental Liability
58 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $500 $0 $500 $0 $0 $0 $0 $0 Subtotal $500 $0 $500 $0 $0 $0 $0 $0
Total Environmental Liability $500 $0 $500 $0 $0 $0 $0 $0
MAJOR FACILTIES FINANCIAL PLAN
51201 Miscellaneous FFP
12 20F14 City Yard Fueling Sup. Facilities & Transfer Station Rehab Facilities $0 $1,059,000 $1,059,000 $0 $0 $0 $0 $0
40 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $7,420,500 $0 $0 Subtotal $0 $1,059,000 $1,059,000 $0 $0 $7,420,500 $0 $0
52101 Police Facility
18 30FXX Police Station Facilities $0 $0 $0 $0 $0 $0 $3,500,000 $0 Subtotal $0 $0 $0 $0 $0 $0 $3,500,000 $0
53201 Fire Stations
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
11 23F12 Balboa Library / Fire Station No. 1 Replacement Facilities $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $0 $0
16 30FXX Fire Station #3 Replacement Facilities $0 $0 $0 $0 $0 $0 $1,500,000 $0 Subtotal $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $1,500,000 $0
56201 Parks and Community Centers
10 23F11 15th Street Restroom Replacement Facilities $1,135,000 $0 $1,135,000 $0 $0 $0 $0 $0
63 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $2,091,000 $2,091,000 $0 $0 $0 $0 $0
79 30PXX Grant Howald Park - Turf Replacement PHB $0 $0 $0 $0 $0 $0 $920,000 $0
14 26F11 Newport Coast Pickleball Lighting Facilities $0 $250,000 $250,000 $0 $0 $0 $0 $0
17 30FXX Newport Theatre Arts Center Facilities $0 $0 $0 $0 $0 $0 $900,000 $0 Subtotal $1,135,000 $2,341,000 $3,476,000 $0 $0 $0 $1,820,000 $0
Total Major Facilities Financing Plan $10,635,000 $9,900,000 $20,535,000 $0 $0 $7,420,500 $6,820,000 $0
BALBOA VILLAGE PARKING MANAGEMENT DISTRICT
53501 Balboa Village Parking Mgmt District
53 25T13 Balboa Peninsula Trolley Program Transp $0 $121,500 $121,500 $0 $0 $0 $0 $0 Subtotal $0 $121,500 $121,500 $0 $0 $0 $0 $0
Total Balboa Village Parking Mgmt District $0 $121,500 $121,500 $0 $0 $0 $0 $0
NEIGHBORHOOD ENHANCEMENT
53601 Neighborhood Enhancement
21 19D11
Balboa Island Drainage Master Plan /
Pump Station Str/Dr $4,967,100 $0 $4,967,100 $0 $0 $0 $0 $0
63 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $500,000 $500,000 $0 $0 $0 $0 $0
26 26L01 Landscape Enhancement Program Str/Dr $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0
77 22T12 Newport Pier / McFadden Square Rehabilitation PHB $150,000 $0 $150,000 $0 $0 $0 $0 $0 Subtotal $5,117,100 $1,500,000 $6,617,100 $0 $0 $0 $0 $0
Total Neighborhood Enhancement $5,117,100 $1,500,000 $6,617,100 $0 $0 $0 $0 $0
PARK MAINTENANCE MASTER PLAN
57001 Park Maintenance Master Plan
63 26P11
Bonita Creek Park Athletic Field Turf
Replacement PHB $0 $55,000 $55,000 $0 $0 $0 $0 $0
25 26R06 Concrete Replacement Program Str/Dr $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000
64 26P02 Parks Maintenance Master Plan PHB $0 $1,695,000 $1,695,000 $1,900,000 $1,900,000 $1,750,000 $1,750,000 $1,750,000
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
65 26P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $0 $0 $150,000 $150,000 $150,000 Subtotal $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000
Total Parks Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000
FACILITIES MAINTENANCE
57101 Facilities Maintenance Category
13 26F02 Facilities Maintenance Master Plan Program Facilities $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Subtotal $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000
Total Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000
WATER FUND
70101 Water Enterprise
15 26F03 Utilities Yard Facilities Improvements Facilities $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Subtotal $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000
70201 Water Capital
90 26R09 Grade Adjustments - Water Valves Water $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000 Subtotal $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000
70201931 Master Plan All
100 29WXX
Asbestos Cement Pipe Replacement Program Water $0 $0 $0 $0 $0 $1,700,000 $0 $0
98 28WXX Bay Crossings (BC-12, BC-17 SA-01)Water $0 $0 $0 $0 $700,000 $0 $6,240,000 $0
101 29WXX Bluffs Area Pressure Regulation Water $0 $0 $0 $0 $0 $1,000,000 $0 $0
87 24W11 Cathodic Protection Program Water $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0
88 26W11
CM-9 and CM-6 MWD Turnout
Improvements Water $0 $200,000 $200,000 $1,750,000 $0 $0 $0 $0
102 30WXX Corona Highlands Parallel Pipeline Water $0 $0 $0 $0 $0 $0 $311,000 $0
89 26W06
Distribution Valve Replacement
Program Water $0 $149,000 $149,000 $153,000 $157,000 $160,000 $164,000 $169,000
97 27WXX
Water Main Easement Pipeline Rehabilitation Water $0 $0 $0 $330,000 $2,210,000 $0 $0 $0
91 26W12
Irvine Terrace East, Shorecliffs and Balboa
Peninsula Water Line Replacements Water $0 $8,940,000 $8,940,000 $0 $0 $0 $0 $0
103 31WXX Lido Isle Westside Water $0 $0 $0 $0 $0 $0 $0 $510,000
91 24W13 New Water Wells and Pipeline Water $0 $1,500,000 $1,500,000 $0 $20,000,000 $0 $0 $0
93 25W12
Recycled Water - Study/Design (Newport Center)Water $150,000 $0 $150,000 $0 $0 $0 $0 $0
94 16W12
Water and Wastewater Bay Crossing
Main Rehabilitation Water $2,970,000 $0 $2,970,000 $0 $0 $0 $0 $0
95 26W05 Water System Rehabilitation Water $0 $520,000 $520,000 $533,000 $547,000 $560,000 $574,000 $589,000
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PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31
FY 2025-26 Budget Total 2026-27
Plan
2027-28
Plan
2028-29
Plan
2029-30
Plan
2030-31
Plan Pg Project Category Rebudget
New
Budget Total
104 31WXX Water Well Rehabilitation Program Water $0 $0 $0 $0 $0 $0 $0 $1,076,000
96 23W14 Zones 3 and 4 Pump Station Upgrades Water $0 $0 $0 $4,310,000 $0 $0 $0 $0
99 28WXX Zone 4 Pipeline Replacement Water $0 $0 $0 $0 $610,000 $4,120,000 $0 $0 Subtotal $3,120,000 $13,309,000 $16,429,000 $7,076,000 $24,224,000 $7,540,000 $7,289,000 $2,344,000
Total Water Fund $3,120,000 $13,828,000 $16,948,000 $7,598,000 $24,749,000 $8,068,000 $7,821,000 $2,879,000
WASTEWATER FUND
71101 Wastewater Enterprise
106 26R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000
107 26S03 Sewer Main Lining and Repairs Wstwtr $0 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 Subtotal $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
71201 Wastewater Capital
107 25S03 Sewer Main Lining and Repairs Wstwtr $500,000 $0 $500,000 $0 $0 $0 $0 $0 Subtotal $500,000 $0 $500,000 $0 $0 $0 $0 $0
Total Wastewater Fund $500,000 $1,000,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
FUNDING TO BE DETERMINED (TBD)
46 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,343,700 $0 $0 Subtotal $0 $0 $0 $0 $0 $1,343,700 $0 $0
Total TBD $0 $0 $0 $0 $0 $1,343,700 $0 $0
Subtotal for All CIP Projects $43,409,200 $68,858,297 $112,267,497 $50,730,000 $67,109,000 $55,174,700 $34,373,000 $26,158,000
Total for All Funds $43,409,200 $68,858,297 $112,267,497 $50,730,000 $67,109,000 $55,174,700 $34,373,000 $26,158,000
UUD AD Improvement Funds
116 67502 Utilities Undergrounding AD 124 Misc $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0
Subtotal UUD AD Improvement Funds $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0
City of Newport Beach • Adopted Budget FY 2025-26 415
Glossary
ACCRUALS - Revenues or expenditures that have been recognized for that fiscal year but have not
received or disbursed until a subsequent fiscal year. Annually, accruals are included in the revenue
and expenditure amounts reported in departments’ budget documents and year-end financial reports.
For budgetary purposes, departments’ expenditure accruals also include payables and outstanding
encumbrances at the end of the fiscal year for obligations attributed to that fiscal year.
ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which transactions are recognized
at the time they are incurred, as opposed to when cash is received or spent. The accrual basis of
accounting is used to account for all proprietary (enterprise and internal service funds) fund types.
APPROPRIATED REVENUE - Revenue in which, as it is earned, is reserved, and appropriated for a
specific purpose.
APPROPRIATION - A legal authorization to incur obligations and to make expenditures for specific
purposes. It is usually limited in amount and period during which the expenditure is to be recognized.
APPROPRIATION (GANN) LIMIT - Article XIIIB of the California Constitution (Proposition 4) specifies
that tax-based appropriations of government entities (with certain exclusions) may increase annually
only by a limited amount (primarily to allow for population increases and inflation).
AUDIT – An official inspection of an individual’s or organization’s accounts, typically by an independent
body.
AUTHORIZED POSITIONS - Employee positions, which are authorized in the adopted budget, to be
filled during the year. Total authorization positions include all regular full-time and full-time equivalent ongoing positions as approved in the Budget annually.
BALANCED BUDGET – When expenditures are offset by an equal amount of revenue.
BUDGET – Line-item revenue estimates and appropriations adopted by City Council for the following fiscal year.
CAPITAL IMPROVEMENTS PROGRAM (CIP) - A plan for capital outlay to be incurred each year
over a fixed number of years to meet capital needs arising from the government’s long-term needs.
CAPITAL OUTLAY - Fixed assets which have a value of $500 or more and have a useful economic
lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be
controlled for custody purposes as a fixed asset.
CARRYFORWARD - The unencumbered balance of an appropriation that continues to be available for expenditure in years subsequent to the year of enactment. For example, is a three-year appropriation is
not fully encumbered in the for year, the remaining amount is carried over to the next fiscal year.
City of Newport Beach • Adopted Budget FY 2025-26416
CONSUMER PRICE INDEX (CPI) - A statistical description of price levels provided by the U.S.
Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic
inflation).
CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures not
otherwise budgeted.
DEBT SERVICE - The cost of paying principal and interest on borrowed money according to a
predetermined payment schedule.
DEFICIT – The excess of expenditures over revenues.
ENCUMBRANCE - The commitment of appropriated funds to purchase an item or service. To encumber
funds means to set aside or commit funds for a specified future expenditure. Encumbrances represent
valid obligations related to unfilled purchase orders or unfilled contracts. Outstanding encumbrances
are recognized as budgetary expenditures in the individual department’s budget documents and their
individual annual financial reports.
ENTERPRISE FUNDS - Used to account for city operations that are financed and operated in a
manner similar to private business enterprises. The objective of segregating activities of this type is to
identify the costs of providing the services, and to finance them through user charges. The two main
city enterprise funds are the City’s Water Fund and the Wastewater Fund. Both funds are financed by
user charges to the customers (residents and businesses of Newport Beach).
EXPENDITURE - The payment of cash on the transfer of property or services for the purpose of
acquiring an asset, service, or settling a loss.
EXPENDITURE AUTHORITY - The authorization to make an expenditure (usually by a budget act
appropriation, provisional language, or other legislation).
EXPENSE - Charges incurred (whether paid immediately or unpaid) for operations, maintenance,
interest, or other charges.
3-YEAR EXPENDITURES AND POSITIONS - A display at the start of each departmental budget that
presents the various departmental programs by title, dollar totals, positions, and source of funds for the
past, current, and budget years.
FISCAL YEAR (FY) - A 12-month period during which revenue is earned and received, obligations are
incurred, encumbrances are made, appropriations are expended, and for which other fiscal transactions
are recognized. The City of Newport Beach’s fiscal year begins July 1 and ends the following June 30.
FUND - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying
out a specific purpose or activity.
FUND BALANCE - For accounting purposes, the excess of a fund’s assets over its liabilities. For
budgeting purposes, the excess of a fund’s resource over its expenditures.
City of Newport Beach • Adopted Budget FY 2025-26 417
FTE (FULL-TIME EQUIVALENT) - A part-time position converted to the decimal equivalent of a full-
time position based on 2080 hours per year. For example, a part-time fiscal clerk working 20 hours per
week would be the equivalent to .5 of a full-time position.
GENERAL FUND (GF) - For legal basis accounting and budgeting purposes, the predominant fund
for financing City programs, used to account for revenues which are not specifically designated to be
accounted for by any other fund. The primary sources of revenue for the General Fund are property
taxes, sales and use tax, and Transient Occupancy Tax. The major uses of the General Fund are
General Government, Public Safety, Community Development, Public Works, and Community Services.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - The accounting principles,
rules, conventions, and procedures that are used fir accounting and financial reporting. GAAP for
governments are set by the Governmental Accounting Standards Board (GASB), the accounting and
financial reporting standards setting body for state and local governments.
GEOGRAPHIC INFORMATION SYSTEMS (GIS) – A computer system for capturing, storing, checking,
and displaying data related to position on Earth’s surface.
GOVERNMENT FINANCIAL OFFICERS’ ASSOCIATION (GFOA) – The professional association of
state and local finance officers in the United States who are dedicated to the sound management of
government financial resources. The association sets program standards for the GFOA’s Certificate of
Achievement for Excellence in Financial Reporting.
GRANTS - A contribution by a government or other organization to support a particular function with no
obligation to repay (in contrast to a loan, although the award may stipulate repayment of funds under
certain circumstances).
INTERGOVERNMENTAL REVENUE - Funds received from federal, state, and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
INTERNAL SERVICE CHARGES - The charges to user departments for internal services provided by
another government agency, such as equipment maintenance and replacement charges, or insurance
funded from a centralized fund.
ISF (INTERNAL SERVICE FUNDS) - The City provides for the financing of certain functions using
Internal Service Funds (ISF). The purpose of these funds is to facilitate the management of some types
of expenditures on a centralized, as opposed to decentralized (by department) basis, without losing the
visibility of each Department’s share of the overall cost. The City employs Internal Service Funds to
account for vehicle maintenance and replacement, as well as compensated absences, general liability,
workers’ compensation, other insurance payments and information technology.
LAGUNA BEACH UNIFIED SCHOOL DISTRICT (LBUSD) – A school district located in a coastal
community in Orange County that serves approximately 2,500 students in transitional kindergarten
through grade 12.
City of Newport Beach • Adopted Budget FY 2025-26418
LAPSING APPROPRIATION - An appropriation made for a certain period, generally for the budget
year. At the end of the specified period any unexpected or unencumbered balance lapses or ends,
unless otherwise provided by law.
LONG-TERM DEBT - Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE AND OPERATIONS - Expendable materials and operating supplies necessary to
conduct departmental operations.
MAJOR FUND – A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which revenues are
recognized when they become both “measurable” and “available” to finance expenditures or the current
period. All governmental and fiduciary fund types are accounted for using the modified accrual basis of
accounting, including the General Fund.
M&O (MAINTENANCE & OPERATING) - The cost for non-personnel expenditures, including
contracts, goods and services, materials, and equipment required for a department to function.
NEWPORT-MESA UNIFIED SCHOOL DISTRICT (NMUSD) – A school district located in a coastal
community in Orange County that serves approximately 18,000 students in transitional kindergarten
through grade 12.
OBJECT OF EXPENDITURE (OBJECTS) - A classification of expenditures based on the type of
goods or services received. For example, the budget category of Personnel Services includes the
objects of Salaries and Wage and Staff Benefits.
OBLIGATIONS - Amounts that a governmental unit may legally be required to pay out of its resources.
Budgetary authority must be available before obligations can be created. For budgetary purposes,
obligations include payables for goods or services received, but not yet paid for, and outstanding
encumbrances (i.e., commitments for goods and services not yet received nor paid for).
ONE-TIME COST - A proposed or actual expenditure that is non-recurring (usually only in one
annual budget) and not permanently included in baseline expenditures. Departments make baseline
adjustments to remove prior year one-time costs and appropriately reduce their expenditure authority
in subsequent years’ budgets.
POSITIONS - See “Authorized Positions.”
PRIOR-YEAR ENCUMBRANCES - Obligations from previous fiscal years in the form of purchase
orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a
part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or
otherwise terminated.
City of Newport Beach • Adopted Budget FY 2025-26 419
PROPRIETARY FUND – A business-like fund of a state or local government. For example, enterprise
fund and internal service fund.
RESERVE - An amount of a fund balance set aside to provide for expenditures form the unencumbered
balance for continuing appropriations, economic uncertainties, future apportionments, pending salary
or price increase appropriations, and appropriations for capital outlay projects.
REVENUE - Any addition to cash or other current assets (e.g., account receivables) that does
not increase any liability or reserve and does not represent the reduction of an expenditure (e.g.,
reimbursement/abatements. Revenues are a type of receipt generally derived from taxes, licenses,
fees, or investment earnings. Revenues are deposited into a fund for future appropriation and are not
available for expenditure until appropriated.
S&B (SALARIES & BENEFITS) - Wages paid for salary and other MOU negotiated pays as well
as employee fringe benefits. Included is the government’s share of costs for pensions, cafeteria and
medical allowances, life insurance plans, etc.
TRANSFERS - As displayed in in fund condition statements, transfers reflect the movement of resources
from one fund to another based on statutory authorization or specific legislative transfer appropriation
authority.
TRANSIENT OCCUPANCY TAX (TOT) – The third largest funding source for the General Fund, derived
from hotels and short-term lodging.
UNAPPROPRIATED FUND BALANCE - Refers to the funds remaining from the prior year that are
available for appropriation and expenditure in the current year.
UNENCUMBERED BALANCE - The balance of an appropriation not yet committed for specific
purposes. (See “Encumbrance.”)
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