Special Revenue 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 lists all funds the City categorizes as restricted. When a fund is restricted, the City is legally restricted on what kind of activities it can support with the fund's special revenue. These restrictions are established through local ordinance, the City Charter, federal or state law, or grant agreements. As special revenue funds, the City is responsible for complying with these restrictions and it cannot transfer that revenue out of the fund.
SPECIAL REVENUE FUNDS
(2000-2999)
2063 - FEMA Declarations
Source of Funds: U.S. Federal Emergency Management Agency (FEMA)
Use of Funds: Response to declared emergencies
2071 - CARES Act Relief Fund
Source of Funds: U.S. Department of Treasury
Use of Funds: Response to COVID-19 Pandemic
2072 - American Rescue Plan Act (ARPA)
Source of Funds: U.S. Department of Treasury
Use of Funds: Support economic recovery efforts in response to the COVID-19 Pandemic
2102 - Department of Agriculture
Source of Funds: U.S. Department of Agriculture
Use of Funds: Year-round lunch program for school children offered through City's Department of Human Services
2103 - Department of Housing and Urban Development (HUD) -- Emergency Shelter Grant (ESG)/Supportive Housing Program (SHP)/Housing Opportunities for Persons with AIDS (HOPWA)
Source of Funds: U.S. Department of Housing and Urban Development (HUD)
Use of Funds: Emergency shelters, housing for persons with AIDs, and transitional housing programs
2108 - Department of Housing and Urban Development (HUD) -- Community Development Block Grant (CDBG)
Source of Funds: U.S. Department of Housing and Urban Development (HUD)
Use of Funds: Grants to non-profit organizations for housing and community development in low- and moderate-income areas
2109 - Department of Housing and Urban Development (HUD) -- HOME Investment Partnerships (HOME)
Source of Funds: U.S. Department of Housing and Urban Development (HUD)
Use of Funds: Support for first-time homebuyers, housing rehabilitation, and housing development
2113 - Department of Justice - COPS Hiring
Source of Funds: US Department of Justice (DOJ)
Use of Funds: Law enforcement activities, particularly drug law enforcement
2114 - Department of Labor
Source of Funds: Federal funds administered by California Employment Development Department (EDD)
Use of Funds: Employment training programs
2120 - Federal Action Agency
Source of Funds: Federal Government
Use of Funds: Various social services programs
2123 - US Department of Homeland Security
Source of Funds: Urban Area Security Initiative (UASI) Grants
Use of Funds: Offset City's costs of supporting the newly established Homeland Security program
2124 - Federal Emergency Management Agency
Source of Funds: Federal disaster relief fund
Use of Funds: Disaster recovery activities
2128 - Department of Health and Human Services (DHHS)
Source of Funds: Federal funds administered by California Department of Economic Opportunity
Use of Funds: Various social services programs for low-income residents such as Head Start
2138 - California Department of Education
Source of Funds: State of California grants from Department of Education
Use of Funds: Library programs
2140 - California Department of Transportation
Source of Funds: State of California Department of Transportation (CalTrans)
Use of Funds: Match state-funds for transportation projects
2148 - California Library Services
Source of Funds: State Public Library Commission and Foundation
Use of Funds: Library operations
2152 - California Board of Corrections
Source of Funds: California Board of Corrections
Use of Funds: Research/evaluate the effectiveness of narcotics enforcement activities
2159 - State of California Other
Source of Funds: State of California
Use of Funds: Miscellaneous programs
2160 - County of Alameda Grants
Source of Funds: County of Alameda
Use of Funds: Street improvements within the City of Oakland
2163 - Metropolitan Transportation Commission - Transportation Program Grant
Source of Funds: Metropolitan Transportation Commission
Use of Funds: Projects that benefit pedestrians and bicyclists
2166 - Bay Area Air Quality Management District
Source of Funds: U.S. Department of Commerce Economic Development Administration
Use of Funds: To provide funding for Broadway Shuttle and electric vehicle charging station programs
2172 - Alameda County Abandoned Vehicle Abatement Authority
Source of Funds: Vehicle registration surcharge
Use of Funds: Removal of abandoned vehicles from private or public property
2190 - Private Grants
Source of Funds: Corporations and private individuals
Use of Funds: Restricted to specific programs
2195 - Workforce Innovation & Opportunity Act (WIOA)
Source of Funds: US Department of Labor
Use of Funds: Employment and training services for Oakland residents; overseen by Oakland Workforce Development Board (OWDB) and the Mayor
2211 - Measure B - ACTIA
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure B in 2002
Use of Funds: Traffic and transportation projects, including street and signal construction, maintenance and repair
2212 - Measure B - Bicycle/Pedestrian Pass-Thru Funds
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure B in 2002
Use of Funds: Bicycle and pedestrian projects
2213 - Measure B - Paratransit - ACTIA
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure B in 2002
Use of Funds: Paratransit projects
2215 - Measure F - Vehicle Registration Fee
Source of Funds: Vehicle registration fee
Use of Funds: Local transportation projects defined by Measure F
2216 - Measure BB - Alameda County Transportation Commission Sales Tax
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure BB in 2014
Use of Funds: Traffic and transportation projects, including street and signal construction, bicycle and pedestrian, paratransit, maintenance and repair
2217 - Measure BB - OAB Roadway Infrastructure Improvement
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure BB in 2014
Use of Funds: ACTC Measure BB grant funds for the construction of eligible roadway infrastructure and truck parking improvements at the former Oakland Army Base
2218 - Measure BB - Local Streets and Roads
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure BB in 2014
Use of Funds: Traffic and transportation projects, including street and signal construction, and maintenance and repair
2219 - Measure BB - Bike and Pedestrian
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure BB in 2014
Use of Funds: Traffic and transportation projects including bicycle and pedestrian, and maintenance and repair
2220 - Measure BB - Paratransit
Source of Funds: Alameda County Transportation Improvement Authority (ACTIA) - 1/2 percent Alameda County sales tax re-authorized by Measure BB in 2014
Use of Funds: Traffic and transportation projects including paratransit and maintenance and repair
2230 - State Gas Tax
Source of Funds: State of California - Allocation of gasoline tax revenues
Use of Funds: Uses related to local streets and highways
2231 - State Gas Tax-Prop 42 Replacement Funds
Source of Funds: State Proposition 42
Use of Funds: For local street and road rehabilitation
2232 - Gas Tax RMRA
Source of Funds: State of California - Allocation of gas tax revenues under the Road Maintenance and Rehabilitation Program (RMRA)
Use of Funds: Uses related to local streets and highways
2241 - Measure Q - Library Services Retention-Enhancement
Source of Funds: Voter-approved special parcel tax authorized by Measure Q. The City may collect this tax only if the General Purpose Fund appropriation for Library services is maintained at a level that is no lower than the General Purpose Fund appropriation for FY 2000-01 of $9,059,989.
Use of Funds: Maintenance of library operations
2242 - Measure Q Reserve - Library Services Retention-Enhancement
Source of Funds: Required Reserve from Measure Q
Use of Funds: Required reserve
2243 - Measure D: Parcel Tax to Maintain, Protect & Improve Library Services
Source of Funds: Voter-approved special parcel tax authorized by Measure D. The City may collect this tax only if the General Purpose Fund appropriation for Library services is maintained at a level that is no lower than the General Purpose Fund appropriation for FY 2017-18 of $12,992,267.
Use of Funds: Maintain, Protect & Improve Library Services
2244 - Measure Q - Parks & Recreation Preservation, Litter Reduction, and Homelessness Support Act
Source of Funds: Voter-approved special parcel tax authorized by Measure Q. The City may collect this tax only if the maintenance of effort service level is maintained at a level no lower than the appropriations for FY 2019-20
Use of Funds: Variety of programs and services for parks, landscape maintenance, recreation, homelessness, water quality, litter reduction, and stormwater trash collection systems
2250 - Measure N Fund
Source of Funds: Voter-approved special parcel tax authorized by Measure N
Use of Funds: To provide paramedic services on fire trucks
2251 - Public Safety Act / 2004 Measure Y
Source of Funds: Special parcel and parking tax
Use of Funds: Violence prevention through social-services intervention, long-term crime-prevention programs, police services, fire-safety, and paramedic support
2252 - Measure Z - Violence Prevention and Public Safety Act of 2014
Source of Funds: Special parcel and parking tax
Use of Funds: Violence prevention through social-services intervention, long-term crime-prevention programs, police services, fire-safety, and paramedic support
2270 - Vacant Property Tax Act Fund
Source of Funds: Voter-approved special parcel tax authorized by Measure W
Use of Funds: Services to support and reduce homelessness, affordable housing, and illegal dumping
2310 - Landscaping & Lighting Assessment District
Source of Funds: Landscape & Lighting Assessments (assessed on property tax bills)
Use of Funds: Operation, construction, maintenance, repair of street lighting, landscaping, and related activities
2330 - Werner Court Vegetation Management District
Source of Funds: Special tax from parcels in a subdivision located in the Oakland Hills
Use of Funds: Vegetation management services in that area
2331 - Wood Street Community Facilities District
Source of Funds: Special tax on Wood Street Community
Use of Funds: Wood street community facilities maintenance
2332 - OAB CFD No.2015-1- Gateway industrial Park
Source of Funds: Special assessment on parcels
Use of Funds: Maintenance of public improvements and infrastructure at the Oakland Army Base
2333 - Brooklyn Basin Public Services
Source of Funds: Private investment
Use of Funds: To develop 65 acres of waterfront property to include residential units, commercial space, parking spots, parks, and public open space, renovate two marinas, and restore existing wetlands
2411 - False Alarm Reduction Program
Source of Funds: Alarm Permit Revenue
Use of Funds: For the False Alarm Reduction Program
2412 - Alameda County Emergency Dispatch Service Supplemental Assessment
Source of Funds: Voter-approved special parcel tax authorized by Measure M
Use of Funds: Emergency-related programs
2413 - Rent Adjustment Program Fund
Source of Funds: Rent program service fee
Use of Funds: The fees are dedicated for the payment of services and costs of the Rent Adjustment Program
2415 - Development Service Fund
Source of Funds: Licenses, fees, and permits from housing and commercial planning and construction-related activities
Use of Funds: Planning and zoning services; construction inspections, construction permit approvals; building code enforcement; plan checks, engineering services
2416 - Traffic Safety Fund
Source of Funds: Fines and forfeitures of bail for violations of the State Vehicle Code
Use of Funds: Traffic safety projects including construction and improvement of streets, signs and signals
2417 - Excess Litter Fee
Source of Funds: Litter and trash clean-up resulting from businesses assessment fees
Use of Funds: Litter and trash clean-up resulting from businesses
2419 - Transient Occupancy Tax (TOT) Surcharge
Source of Funds: 3% surcharge to the City's Transient Occupancy Tax
Use of Funds: To provide funding to the Oakland Convention and Visitors Bureau (OCVB), the Oakland Zoo, Oakland Museum of California, Chabot Space & Science Center and the Cultural Arts Programs and Festivals
2420 - Transportation Impact Fee
Source of Funds: Impact fees assessed on new construction pursuant to OMC 15.74
Use of Funds: Capital improvements within public right-of-way for pedestrians, bicyclists, and motor vehicles
2421 - Capital Improvements Impact Fee Fund
Source of Funds: Impact fees assessed on new construction pursuant to OMC 15.74
Use of Funds: Capital improvements that are required for fire, police, library, parks and recreation, or storm drain services
2826 - Mortgage Revenue
Source of Funds: Proceeds from revenue bonds and repayment of mortgage loans
Use of Funds: Multi-Lending mortgage purchase programs
2990 - Public Works Grants
Source of Funds: Various State and Federal grants
Use of Funds: Public Works projects
2992 - Parks and Recreation Grants
Source of Funds: Proceeds of bonds authorized by Measure A and other grants
Use of Funds: Park and open space acquisition, capital improvement projects and programs; Year-Round Lunch Program
2995 - Parks and Recreation Grants
Source of Funds: Proceeds of bonds authorized by Measure A and other grants
Use of Funds: Park and open space acquisition, capital improvement projects and programs; Year-Round Lunch Program
2996 - Parks and Recreation Grants 2001
Source of Funds: Parks & Recreation grants
Use of Funds: Track Parks & Recreation grants for 2001 separately from Fund 2992, which tracked prior year grant activities.
2999 - Miscellaneous Grants
Source of Funds: Various State, Federal and miscellaneous grants
Use of Funds: Restricted to specific activities approved by the granting source