NON-DEPARTMENTAL

MISSION STATEMENT

Non-Departmental comprises costs, programs, activities, debt and lease payments that are not assignable to a specific department.

SERVICE IMPACTS &

EQUITY CONSIDERATIONS

Enhancements

Clean, Healthy, and Sustainable Neighborhoods

  • The additional funding from Measure HH for Oakland Unified School District (OUSD) school lunches will promote healthy food options for students.
    • Equity Consideration: This enhancement will support efforts to improve the health of children enrolled in OUSD. Healthy school lunches are important for children dealing with hunger and food insecurity, which is more prevalent in BIPOC communities.

Other Impacts and Changes

  • The Consolidated Fiscal Policy requires the City to maintain a General Purpose Fund Emergency Reserve each fiscal year equal to 7.5% of the General Purpose Fund (Fund 1010) appropriations as unobligated fund balance. As recently directed by Council resolution (CMS 88574), the Administration created a separate fund for the Emergency Reserve (Fund 1011). This Proposed Budget allocates the expected FY 2020-21 GPF fund balance of $48.31 million to Fund 1011 and allocated an additional $5.5 million in FY 2021-22, and $1 million in FY 2022-23 to meet the 7.5% requirement.
    • Equity Consideration: The creation of this new fund will create transparency on the status of the City’s reserve balance and facilitate the ease of monitoring and tracking the City’s reserve balance. The integrity of the emergency reserve fund is essential to the management of public dollars and conforming to the Consolidated Fiscal Policy as set from the City Council. It also restores public trust that the emergency reserve is being properly maintained and used.

SIGNIFICANT BUDGETARY CHANGES

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FINANCIAL INFORMATION

Expenditures By Fund

Expenditures By Category

Expenditures By Bureau/Division

BUREAUS/DIVISIONS

Citywide Activities

Citywide Activities consists of a wide variety of city-wide costs and programs. Fund transfers are included in Citywide Activities, such as the transfer of funds to the Underground District Revolving Fund. The other major component is subsidies to organizations outside City governments. Examples of city-wide programs and their annual costs include the Joint Powers Authority Membership.

Debt/Lease Payments

Includes several debt service payments, for example financing of City administration buildings at Frank Ogawa Plaza; various Information Technology lease payments, such as costs for the upgrade to Oracle (the City’s financial system) and the Oakland-Alameda County Coliseum.

Fiscal Management

Fiscal Management includes overhead cost recoveries and contingency line items. The largest item is a cost recovery into the General Purpose Fund from other funds. This represents a reimbursement for services provided by General Government departments such as Personnel, the City Administrator, the City Attorney and Finance.

Insurance & Liability Claims

Includes transfers from the General Purpose Fund and various Non-General Purpose funds to pay for the City’s self-insurance premiums, as well as claims & settlements, outside legal services, and court costs.