Expenditures By Type

FY 2021-23 Proposed Policy Budget

SUMMARY OF EXPENDITURE TYPES

In this section is a detailed discussion of the individual categories that comprise expenditures. For each category, a brief description is provided, followed by relevant analysis, and key forecast assumptions.



Personnel & Overhead Expenditures

Salaries

The budget includes assumptions related to salaries for sworn and civilian personnel that are consistent with the City's memoranda of understanding with its bargaining units. The budget includes Cost of Living Adjustments (COLA) for sworn police personnel that were agreed to in the Memorandum of Understanding (MOU) reached with the Oakland Police Officer's Association (OPOA) and Oakland Police Management Association (OPMA), and COLA for sworn fire personnel in FY 2019-20 per the MOU with the Local 55. As agreements covering the two-year budget cycle have not been reached with all of the City's civilian units, the proposed budget assumes no wage increase for civilians.


Fringe Benefits

Civilian and sworn fringe benefit expenditures are comprised of many components, including health insurance, workers’ compensation, dental and vision insurance, disability insurance, unemployment insurance, and others. Cost sharing between employer and employee on fringe benefits is also a bargained arrangement. The budget assumes that the arrangement currently in place would continue (e.g., the City fully pays the equivalent of the Kaiser health insurance premiums).


Retirement

Projected future pension rates for active employees are based on estimates provided by the California Public Employees Retirement System (CalPERS), the City’s retirement program administrator. Based on the most current information available, it is expected that the rate for civilian employees will increase to 45.7% in FY 2021-22 and 47.2% in FY 2022-23. The rates for sworn police employees are expected to be 50.9%, and for sworn fire are 49.9% in both FY 22 and FY23, respectively.



Non-Personnel Expenditures

Operations and Maintenance

Operations and maintenance (O&M) expenditures include the costs of supplies, contract service, travel, and internal service charges. O&M expenditures are generally budgeted at prior year levels unless specific policy interventions occur. With the exception of internal service charges, O&M funding may be moved between expenditure categories by Departments with the fiscal year to meet operational needs.


Internal Services, Capital, Debt & Other, and Transfers

Debt service expenditures are budgeted based on the repayment schedule of the City’s current debt maintained by the City’s Treasury Bureau. Debt service includes principal and interest expenses on bonds and other loans. Capital expenditures include the budgeted costs for the design and delivery of Capital improvements such as streets, sewers, and buildings. Capital expenditures are budgeted based upon available capital funding and operational needs. Other expenditures include transfers between funds, overhead charges and recoveries, repayments to negative funds, and contributions to long-term obligations.

ALL FUNDS EXPENDITURES

All Funds Expenditures By Type

All Funds Expenditures - Personnel and Overhead

FY 2013-20 Actuals ● FY 2020-21 Budget ● FY 2021-23 Proposed

All Funds Expenditures - Personnel Overtime

FY 2015-20 Actuals ● FY 2020-21 Budget ● FY 2021-23 Proposed

All Funds Expenditures - Non-Personnel Costs

FY 2013-20 Actuals ● FY 2020-21 Budget ● FY 2021-23 Proposed

GENERAL PURPOSE FUND EXPENDITURES


General Purpose Fund Expenditures By Type

General Purpose Fund Expenditures - Personnel and Overhead

FY 2013-20 Actuals ● FY 2020-21 Budget ● FY 2021-23 Proposed

General Purpose Fund Expenditures - Non-Personnel

FY 2013-20 Actuals ● FY 2020-21 Budget ● FY 2021-23 Proposed