Other Funds & Descriptions

FY 2021-23 Proposed 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 contains a miscellaneous group of funds that cover a variety of City functions. Some of these funds are for tracking the costs of citywide services (Internal Service Funds). Others are for the City's various capital projects, bond measures and other debts, and employee pension funds.

ENTERPRISE FUNDS

(3000-3999)

3100 - Sewer Service Fund

Source of Funds: Sewer service charges


Uses of Funds: Acquisition, construction, reconstruction, relocation, maintenance, operation, and repair of sewer facilities

3150 - Sewer Rate Stabilization Fund

Source of Funds: Transfer from sewer service fund


Uses of Funds: Required reserve

3200 - Golf Course

Source of Funds: City golf course fees and concession charges


Uses of Funds: City golf course operations, maintenance, and capital improvements

INTERNAL SERVICE FUNDS

(4000-4999)

4100 - Equipment Rental

Source of Funds: Equipment rental charges to operating departments


Use of Funds: Maintenance and replacement of City vehicles and other motorized equipment

4200 - Radio Fund

Source of Funds: Radio rental charges to operating departments


Use of Funds: Maintenance and replacement of City radios and other communications equipment

4210 - Telephone Equipment & Software

Source of Funds: Telephone and software charges to operating departments


Use of Funds: Maintenance and replacement of City telephones and computer software

4300 - Reproduction

Source of Funds: Reproduction equipment rental and services charges to operating departments


Use of Funds: Maintenance and replacement of City reproduction equipment

4400 - City Facilities

Source of Funds: City facility rental charges to operating departments


Use of Funds: Operation and maintenance of City facilities, including custodial services

4450 - City Facilities Energy Conservation Loan

Source of Funds: California Energy Commission


Use of Funds: Implement energy conservation capital projects in city facilities

4500 - Central Stores

Source of Funds: Reimbursements from departments


Use of Funds: Supplies, materials, and equipment for City operations

4550 - Purchasing Fund

Source of Funds: Purchasing charges to operating departments


Use of Funds: Staffing, operations, and maintenance for Purchasing unit of the Controllers' Office

4600 - Information Technology

Source of Funds: Information Technology charges to operating departments


Use of Funds: Operation and maintenance of City Information Technology systems

CAPITAL PROJECT FUNDS

(5000-5999)

5012 - JPFA Admin Building: Series 1996

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.

5130 - Rockridge Library Assessment District

Source of Funds: Special property tax assessment


Use of Funds: Improvements to the Rockridge Library

5321 - Measure DD: 2009B Clean Water, Safe Parks & Open Space Trust Fund for Oakland

Source of Funds: Proceeds from General Obligation bonds authorized by Measure DD in 2009B


Use of Funds: Capital projects to improve water quality; provide educational and recreational facilities for children; clean up Lake Merritt; restore Oakland's creeks, waterfront, and Estuary; and renovate parks and open space

5322 - Measure DD: 2017C Clean Water, Safe Parks & Open Space Trust for Oakland

Source of Funds: Proceeds from bond measure authorized by Measure DD in 2002

Use of Funds: Waterfront improvements at Lake Merritt and the Estuary, including parks, trails, bridges, a recreation center, an arts center, land acquisition, and creek restoration

5330 - Measure KK: Infrastructure and Affordable Housing

Source of Funds: Proceeds from General Obligation bonds authorized by Measure KK in 2016


Use of Funds: Infrastructure projects including transportation and public facilities

5331 - Measure KK: Affordable Housing

Source of Funds: Proceeds from General Obligation bonds authorized by Measure KK in 2016


Use of Funds: Acquisition, rehabilitation, or new construction of affordable housing

5332 - Measure KK: Infrastructure Series 2020B-1 (Tax Exempt)

Source of Funds: Proceeds from General Obligation bonds authorized by the reissuance of Measure KK in 2020


Use of Funds: Infrastructure projects

5500 - Municipal Capital Improvement

Source of Funds: Bond proceeds


Use of Funds: Construction, purchase, lease, or improvements of City capital assets

5505 - Municipal Improvement Capital-Public Art

Source of Funds: 1.5% assessment on eligible City's capital projects


Use of Funds: Use for Public Art activities

5510 - Capital Reserves

Source of Funds: One-time revenues, mainly from bond refinancing/restructuring and financing deals


Use of Funds: Capital projects

5610 - Central District Projects

Source of Funds: Funding agreement with the former Oakland Redevelopment Agency


Use of Funds: To provide funding for Central District redevelopment projects

5611 - Central District: TA Bonds Series 2003

Source of Funds: Bond proceeds from the Central District Tax Allocation Bond: Series 2003


Use of Funds: To provide funding for Central District redevelopment projects

5612 - Central District: TA Bonds Series 2005

Source of Funds: Bond proceeds from the Central District Tax Allocation Bond: Series 2005


Use of Funds: To provide funding for Central District redevelopment projects

5613 - Central District: TA Bonds Series 2009T

Source of Funds: Bond proceeds from the Central District Tax Allocation Bond: Series 2009


Use of Funds: To provide funding for Central District redevelopment projects

5614 - Central District: TA Bonds Series 2006T

Source of Funds: Bond proceeds from the Central District Tax Allocation Bond: Series 2006


Use of Funds: To provide funding for Central District redevelopment projects

5638 - Central District: TA Bond Series 2006C-T

Source of Funds: Bond proceeds from the Broadway/MacArthur/San Pablo District Tax Allocation Bond: Series 2006C-T


Use of Funds: To provide funding for Broadway/MacArthur/San Pablo Area redevelopment projects

5643 - Central City East TA Bonds Series 2006A-T (Taxable)

Source of Funds: Bond proceeds from the Central City East Tax Allocation Bond: Series 2006A-T


Use of Funds: To provide funding for Central City East Area redevelopment projects

5650 - Coliseum Projects

Source of Funds: Funding agreement with the former Oakland Redevelopment Agency


Use of Funds: To provide funding for Coliseum Area redevelopment projects

5656 - Coliseum: TA Bonds Series 2006B-T (Taxable)

Source of Funds: Bond proceeds from Coliseum Tax Allocation Bond: Series 2006B-T


Use of Funds: To provide funding for Coliseum Area redevelopment projects

5671 - OBRA: Leasing & Utility

Source of Funds: Lease revenue


Use of Funds: Building maintenance for the Oakland Army Base

5999 - Miscellaneous Capital Projects

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.

DEBT SERVICE FUNDS

(6000-6999)

6013 - 2013 LED Streetlight Acquisition Lease Financing

Source of Funds: Funds Transfer from LLAD (2310)


Use of Funds: Debt service payment for the LED Streetlight lease

6029 - Taxable Pension Obligation Bonds: 2012 Series-PFRS

Source of Funds: Property tax revenue for pension override


Use of Funds: Bank and bond expenditure for both principal and interest for Pension Obligation Bonds (POBs)

6032 - Taxable Pension Obligation Bonds 2001 Series

Source of Funds: Property tax revenue for pension override


Use of Funds: Bank and bond expenditure for both principal and interest for POBs

6036 - JPFA Refunding Revenue Bonds: 2008 Series A-1 (Tax-Exempt)

Source of Funds: Proceeds from Revenue Bonds 2008 Series A (tax exempt)


Use of Funds: Refunding JPFA Revenue Bonds: 2005 Series

6064 - General Obligation Refunding Bonds, Series 2015A

Source of Funds: General Obligation Bond: Series 2015A


Use of Funds: Refunding General Obligation Bond series 2005, 2006 and 2009B

6312 - General Obligation Bond (GOB): 2012 Series

Source of Funds: Voter-approved Measure DD and Measure G assessments


Use of Funds: Debt service payments of interest and principal for GOB 2012

6322 - Measure DD 2017C Clean Water, Safe Parks & Open Space Trust Fund for Oakland

Source of Funds: Voter-approved Measure DD assessments


Use of Funds: Principal and interest on long-term debt

6330 - Measure KK: 2017A-1 (TE) Infrastructure and Affordable Housing

Source of Funds: General Obligation Bond: Series 2017A-1 (Tax-Exempt)


Use of Funds: Capital improvements including infrastructure and projects including transportation and public facilities

6331 - Measure KK: 2017A-2 (Taxable) Infrastructure and Affordable Housing

Source of Funds: General Obligation Bond: Series 2017A-2 (Taxable)


Use of Funds: Acquisition, rehabilitation, or new construction of affordable housing

6332 - Measure KK: 2020B-1 GOB

Source of Funds: Reissuance of Measure KK bonds in 2020


Use of Funds: Finance Measure KK projects and costs related to the issuance of the bonds

6333 - Measure KK: 2020B-2 GOB

Source of Funds: Reissuance of Measure KK bonds in 2020


Use of Funds: Finance Measure KK projects and costs related to the issuance of the bonds

6334 - 2020 GOB Refunding

Source of Funds: Reissuance of bond in 2020


Use of Funds: Refund Prior Bonds for debt service savings

6540 - Skyline Sewer District - Redemption

Source of Funds: Repayment agreement with homeowners


Use of Funds: Pay for street light undergrounding liability

6557 - Piedmont Pines P1 2018 Reassessment Refunding Bond

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.

6587 - 2012 Refunding Reassessment Bonds-Debt Service

Source of Funds: Special property tax assessment from Reassessment District No 99-1


Use of Funds: Bank and bond expenditure for both principal and interest

6613 - JPFA Lease Revenue Refunding Bonds, Series 2018

Source of Funds: Proceeds from refunding of lease revenue bonds and other funding sources


Use of Funds: Construction of City Administration Building

6999 - Miscellaneous Debt Services

Source of Funds: Revenue from sale of season tickets


Use of Funds: Debt service on the Coliseum and renovation Lease Revenue Bonds.


FIDUCIARY FUNDS/TRUST & AGENCY FUNDS

(7000-7999)

7100 - Police and Fire Retirement System

Source of Funds: City Police and Fire Retirement System contributions


Use of Funds: City administrative costs related to the Police and Fire Retirement System

7130 - Employee Deferred Compensation

Source of Funds: Employee deferred compensation contributions


Use of Funds: Account for employees' deferred compensation contributions and disbursements

7320 - Police and Fire Retirement System Refinancing Annuity Trust

Source of Funds: Pension Annuity receipts


Use of Funds: Transfer to General Purpose Fund to support accrued pension liability payments

7540 - Oakland Public Library Trust

Source of Funds: Donations, endowments and contributions from individuals and private corporations


Use of Funds: Library Programs

7640 - Oakland Public Museum Trust

Source of Funds: Donations and proceeds from fundraising activities


Use of Funds: Museum programs and improvements

7760 - Grant Clearing

Source of Funds: Recoveries of departmental burden charges to other subordinate programs within departments


Capital project funding for personnel expenditures


Use of Funds: Administrative costs in departments that are largely supported by grant and other restricted funding sources


Personnel costs that are directly supported by capital projects

7999 - Miscellaneous Trusts

Source of Funds: Donations and endowments


Use of Funds: Miscellaneous programs and services