General Funds & Descriptions
FY 2022-23 Adopted Policy Budget
Funds are groups of revenue and expenditure accounts that must be balanced individually and separately. The City’s Budget contains over 100 funds. This page lists all funds the City categorizes as for general use or citywide functions, the largest of which is the General Purpose Fund. The General Purpose Fund is unrestricted in its use. Other funds listed here are for specific purposes but are like the General Purpose Fund in that the City is not restricted by external agencies in how it utilizes their revenue.
The financial statements collect funds in broader grouping and contain a number of accrual funds that are not used for budgetary purposes.
GENERAL FUNDS
(1000-1999)
1010 - General Purpose
Source of Funds: Revenues from most of the City's taxes, fees and service charges
Uses of Funds: Discretion of the City Council. Most City departments receive General Purpose Fund support
1011 - General Purpose Fund Emergency Reserve
Source of Funds: General Purpose Fund
Uses of Funds: Mandated 7.5% emergency reserve of the General Purpose Fund per the Consolidated Fiscal Policy
1020 - Vital Services Stabilization Fund
Source of Funds: 25% of the Excess Real Estate Transfer Tax revenues per the Consolidated Fiscal Policy; Ordinance 13487
Uses of Funds: To preserve city operations during adverse financial conditions subject to guidelines in the Consolidated Fiscal Policy
1030 - Measure HH (SSBDT)
Source of Funds: One cent per ounce general tax on the distribution of sugar sweetened beverages
Uses of Funds: Programs that prevent or reduce the health consequences of consuming sugar-sweetened beverages at the discretion of City Council
1100 - Self-Insurance Liability
Source of Funds: Transfer of funds from the General Purpose Fund, Sewer Fund and other miscellaneous funds
Uses of Funds: Self-insurance liability claims and settlements, outside legal services and court costs
1150 - Workers' Compensation Insurance Claims
Source of Funds: City payroll deductions for Workers' Compensation Insurance
Use of Funds: Workers' Compensation Insurance claims and administration
1200 - Pension Override Tax Revenue
Source of Funds: Property tax override
Use of Funds: Payment to the Police and Fire Retirement System
1600 - Underground District Revolving Fund
Source of Funds: Negative Fund Repayment pursuant to Resolution No. 87140 C.M.S.
Use of Funds: Negative Fund Repayment pursuant to Resolution No. 87140 C.M.S.
1610 - Oakland Redevelopment Successor Agency (ORSA)
Source of Funds: Redevelopment Property Tax Trust Fund (RPTTF)
Use of Funds: City staff and other costs related to Oakland Redevelopment Successor Agency projects
1700 - Mandatory Refuse Collection
Source of Funds: Assessments on delinquent refuse collection customers
Use of Funds: Collection of delinquent refuse collection bills
1710 - Recycling Program
Source of Funds: Special surcharge on refuse collection bills
Use of Funds: City's recycling program and related activities
1720 - Comprehensive Clean-Up
Source of Funds: Special surcharge on refuse collection bills
Use of Funds: Illegal dumping enforcement; street sweeping, custodial services and other clean-up related activities
1750 - Multi-Purpose Reserve
Source of Funds: Fees from City-owned off-street parking facilities, other revenues at Council discretion
Use of Funds: Off-street parking facilities revenue is restricted by Council policy to parking facility construction and operation; All other revenue may be spent at Council discretion
1760 - Telecommunications Reserve
Source of Funds: Cable television franchise fees
Use of Funds: Operation of the City's cable television station (KTOP) and other telecommunications-related operations
1770 - Telecommunications Land Use
Source of Funds: Fee revenue generated from use of public property for telecommunications equipment
Use of Funds: Telecommunication projects
1780 - Kids First Oakland Children's Fund
Source of Funds: Transfer from the General Purpose Fund (equal to 3.0% of unrestricted revenues)
Use of Funds: Programs for children and youth
1820 - Office of Parks and Recreation Cultural Advisory (OPRCA) Self-Sustaining Revolving Fund
Source of Funds: Fees for recreation-related programs
Use of Funds: Supporting parks and recreation programs
1870 - Affordable Housing Trust Fund
Source of Funds: Penalties for blight authorized by Ordinance No. 13139 & 25% of residual Redeveloment Property Tax Trust Fund (RPTTF)
Use of Funds: To increase, improve, and preserve the supply of affordable housing in the City, with priority given to housing for very low income households
1880 - Low and Moderate Income Housing Asset Fund (LMIHF) Operation
Source of Funds: Loan repayments
Use of Funds: Low and Moderate Income Housing Asset Fund (LMIHF) Operating cost
1885 - Subordinated Housing Set-aside Bonds 2011
Source of Funds: Proceeds from 2011 Subordinated Housing Set-aside Bonds
Use of Funds: Development of Low and Moderate Income Housing projects