Text + -


2021-2023 Proposed Budget and Master Financial Plan


The budget is the principal financial plan for the City that identifies revenues received and the various types of expenses incurred for the many services provided to Mission Viejo's residents.  The City of Mission Viejo develops a two-year budget, adopted in odd-numbered years.  The budget and master financial plan serve two primary purposes:

  • To present a clear picture of the types of services the City provides to the public and how much they cost (individually and in the aggregate).
  • To provide City management with a financial and operating plan that allows for both short-term and long-term planning and decision making.

In December 1996, the City of Mission Viejo moved from an annual budget to a two-year (biennial) budget. Within the biennial budget cycle are two distinct fiscal years, each of which begins on July 1 and ends on June 30. Funds for these fiscal years are appropriated and adopted by the City council one year at a time.


Funding for the City’s budget comes from several different sources. The General Fund is the primary operating fund, providing the resources to pay for basic government services such as police protection, street, park and landscape maintenance, recreation and cultural events, and planning and building services.  The principal revenue sources for the General Fund are property and sales and use taxes.

Another source of funding (non-General Fund) comes from the group of "Special Revenue Funds."  This group represents revenues restricted for special purposes, such as gas taxes are limited to street-related expenditures.  The City also utilizes:  "Debt Service Funds" to account for the principal and interest payments of general long-term debt; "Capital Project Funds" to account for the acquisition and construction of major capital facilities; and "Enterprise Funds" to account for services financed mostly by user charges, such as our animal services program. 


The expenditures within the budget are divided into two groups: the Operating Budget, representing the costs to deliver basic municipal services; and the Capital Improvement Program (CIP) Budget, for the acquisition, expansion, or rehabilitation of Mission Viejo’s physical assets.

Operating Budget expenditures are organized by program area and individual program.  This means that expenditures are clustered to show the cost of the service being provided, not strictly by organizational units. As an example, the City’s ten different departments are divided among the seven major program areas shown below. Each of the following program areas then contain a related set of individual programs:

  • General Government - Legislative
  • General Government - Management & Support
  • Public Safety
  • Community Development
  • Engineering & Transportation
  • Infrastructure Maintenance
  • Recreation, Community & Library Services

Each program budget is in turn further broken down into one or more of the following expenditure categories: personnel, services and supplies, capital outlay, debt service, and operating transfers.  The Personnel category reflects the costs of service contracts, consultants, office supplies, small equipment, dues, travel, and training.  Capital Outlay consists of the costs of office furnishings, equipment, vehicles, and improvements.

Capital Improvement Program Budget

The Capital Improvement Program (CIP) represents an assessment of the near-term infrastructure and other capital improvement needs of the community. The CIP budget is made up of several different projects, such as for sidewalk repairs, rehabilitation of arterial highways, and structural modifications to City facilities.


The printed biennial budget document is available for review or purchase at City Hall approximately 90 days after the City Council formally adopts the budget. Several copies of the budget are also available for review at the reference desk of the Mission Viejo Library. In addition, the entire printed budget document is posted to this web site.


Fiscal Year 2019-21 Adopted Budget and Master Financial Plan:

General Information, Introduction and Budget Summary 

Budget Cover, About the Covers, Title Page, Budget Award Certificates, Table of Contents, and Budget Message

Readers Guide, Fund Structure, Descriptions of Individual Funds, Quick Guides, Capital Improvement Descriptions, Master Financial Plan Overview, Citywide Organizational Chart, Budget Development Calendar, Mission Visions & Organization Values, Strategic Goals Overview, 2017-19 Council Priority Accomplishments

Funding Sources & Uses, Budget by Fund & Fund Balances, Interagency/Interfund Transfers, and General Fund Reserves

Revenue & Operating Budget

Revenues by Fund Group, Revenues by Major Category & Source, Detail of Revenues by Fund, Major Category and Major Object, and Explanation of Revenue Sources

Operating Budget Summary, Operating Budget by Program Area All Funds & General Funds, Major Category All Funds, Program Areas/Department, and Fund, 2019-21, and Detail of Operating Budget by Fund & Program Area, Accomplishments & Performance Measures

Capital Improvement Program

Capital Improvement Program (CIP)

Master Financial Plan

Master Financial Plan (MFP) Update


Budget Adoption Resolution, Appropriations Limit -Article XIIIB Gann Initiative, Authorized Positions by Department, Accounting System & Internal Controls, Debt Administration, Community at a Glance & Selected Demographic Statistics, Council Policy/Management and Budget Policies, General Fund Target & Reserve Level Resolution, and  Glossary of Budget Related Terms & Acronyms


MV Life

Keep your finger on the pulse of Mission Viejo with the MV Life app.
Get timely information about events, amenities, shopping, dining, and recreation so you can savor the good life in Mission Viejo.
Improve your community by reporting an issue within seconds.
Don’t delay in downloading this app today to take advantage of all this great community has to offer.
Download App
MV Life Smart Phone App