General 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 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.

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