Status of Negative Funds, FY 2017-18 to FY 2021-22 Attachment A Audited Audited Audited Audited Audited
Fund Balance Fund Balance Fund Balance Fund Balance Fund Balance Fund Fund Description Assigned Agency / Dept FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 Explanation of Negative Fund Balance Negative Funds with Repayment Schedules:
1100 Self Insurance Liability Finance (4,784,433) (7,260,192) (14,160,367) (19,067,725) (1,737,997) Repayments resumed in FY2021-23 Budget after COVID deferral. Growth in balance reflects recent claims experience.
1600 Underground District Revolving Fund Public Works (993,791) (1,016,342) (925,386) (924,468) (731,662) Repayments resumed in FY2021-23 Budget after COVID deferral. 1700 Mandatory Refuse Program Finance (1,346,080) - - - - Negative balance cleared. 1730 Henry J Kaiser Convention Center Finance (8,985) - - - - Negative balance cleared. 1750 Multipurpose Reserve Public Works - - - (662,188) (3,865,423) Negative balances have recurred due to COVID-related declines in parking garage revenues.
1760 Telecommunications Reserve City Clerk - - (210,908) (484,834) (760,735) Negative balances have recurred due to shortfalls in cable franchise revenues relative to KTOP expenses.
1791 Contract Administration Fee City Administrator (6,215) - (12) (12) - Negative balance cleared. 2232 Gas Tax RMRA Transportation (559,723) - - - - Negative balance cleared. 2241 Measure Q-Library Services Ret Library (386,057) - - - - Negative balance cleared. 2310 Lighting and Landscape Assessment District Public Works (1,105,854) (746,293) (1,009,715) - - Negative balance cleared. 2992 Parks and Recreation Grants Parks & Recreation (2,593,208) (2,597,201) (2,315,314) (2,025,504) (1,541,238) Repayments resumed in FY2021-23 Budget after COVID deferral. 4100 Equipment* Public Works - (4,221,422) - - - Negative balance cleared. 4300 Reproduction* Information Technology (1,769,605) (1,791,568) (1,500,693) (1,265,876) (680,370) Repayments resumed in FY2021-23 Budget after COVID deferral. 4400 City Facilities* Public Works (2,347,587) (418,093) - - - Negative balance cleared. 4500 Central Stores* Finance (4,248,984) (4,257,382) (3,697,376) (3,573,613) (2,817,038) Repayments resumed in FY2021-23 Budget after COVID deferral. 4550 Purchasing* Finance (530,078) (449,684) (124,983) (213,702) (197,946) Repayments resumed in FY2021-23 Budget after COVID deferral. 5012 JPFA Admin Building: Series 1996 Public Works (1,661,636) (1,699,343) (1,532,369) (1,350,741) (1,033,405) On repayment schedule per FY2021-23 Budget. 5500 Municipal Capital Improvement Finance (5,602,415) (5,729,550) (5,145,449) (5,140,343) (4,068,392) Repayments resumed in FY2021-23 Budget after COVID deferral. 5510 Capital Reserves Public Works (1,138,319) (1,213,884) (1,102,248) (1,101,154) (876,993) Repayments resumed in FY2021-23 Budget after COVID deferral. Additional one-time repayment budgeted in FY23 to clear negative balance per FY22-23 Mid-cycle Budget.
5999 Miscellaneous Capital Projects Finance/Public Works (3,170,791) (2,846,895) (2,183,787) (1,588,348) (1,329,520) Repayments resumed in FY2021-23 Budget after COVID deferral. (32,253,760) (34,247,848) (33,908,606) (37,398,507) (19,640,719) Subtotal Negative Funds with Repayment Schedules
Status of Negative Funds, FY 2017-18 to FY 2021-22 Attachment A Audited Audited Audited Audited Audited
Fund Balance Fund Balance Fund Balance Fund Balance Fund Balance Fund Fund Description Assigned Agency / Dept FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 Explanation of Negative Fund Balance Reimbursable Negative Funds:
1610 Successor Redevelopment Agency Economic & Workforce Dev (121,351) (128,475) (144,145) (142,385) (79,187) Reimbursement anticipated from ORSA. 1770 Telecommunications Land Use Information Technology (253,765) - - - - Negative balance cleared. 1882 Multi Service Center/Rent Human Services - - - (20,231) - Negative balance cleared. 1883 2000 Subordinated Housing Se Housing (129,611) (129,810) (129,817) (129,321) (127,562) Housing staff to address. 2063 FEMA Declarations Public Works/Fire (457,875) - (2,127,909) (1,082,979) (1,094,962) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2071 CARES Act Relief Fund Finance - - - - (3,144,195) Negative fund balance is due to lag time between spending grant funds for Housing Depatrment's Emergency Rental Assistance Program and receiving reimbursement from the grantor.
2072 American Rescue Plan Act Finance - - - - (969,858) Negative fund balance is due to fair market value accounting adjustment for pooled cash. The adjustment is reversed in FY2023.
2102 Department of Agriculture Human Services (29,924) (21,828) (367,837) (70,901) (266,995) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2103 HUD-ESG/SHP/HOPWA Human Services (1,805,546) (9,610,708) (5,655,382) (5,217,582) (9,807,306) Historical negative balance (pre FY1999-2000) requires one-time offset of $3.9M. Remaining balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2105 HUD-EDI Grants Housing (839,985) (824,974) (822,561) (819,412) (807,734) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2107 HUD-108 Housing (1,389,416) - - - - Negative balance cleared 2108 HUD-CDBG Housing (1,367,264) (1,341,128) (3,663,442) (6,691,844) (8,960,264) Negative fund balance reflects excess expenditures charged to grant over multi- year period and requires one-time offset.
2111 2000 Local Law Enforcement B Police (80,434) (80,558) (80,563) (80,254) (79,163) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2112 Department of Justice Police - (361,889) (414,151) (811,243) (882,358) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2113 Department of Justice- COPS Human Services (1,176,117) (1,400,907) (1,347,687) (1,519,456) (1,234,177) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2116 Department of Transportation Public Works (1,404,423) (4,118,089) (3,189,562) (1,992,634) (2,720,241) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2120 Federal Action Agency Human Services (24,998) - - (37,608) - Negative balance cleared. 2123 US Dept of Homeland Security Fire (44,258) (351,037) (56,627) (36,678) (281,949) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2124 Federal Emergency Management Housing (267,908) (472,329) (1,405,105) (2,835,044) (1,656,911) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2128 Dept. of Health and Human Services Human Services (2,923,818) (3,240,714) (299,985) (6,874,352) - Negative balance cleared. 2129 Trade Corridor Improvement F Economic & Workforce Dev (1,400,865) - - - - Negative balance cleared. 2134 California Parks and Recreation Public Works - (327,656) (357,107) (70,719) (81,611) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2139 California Department of Conservation Housing - - - - (3,496,385) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2140 California Department of Trans Public Works - (68,132) (351,258) (464,009) - Negative balance cleared. 2144 California Housing and Community
Development
Housing/Human Services - - (965,532) (696,081) - Negative balance cleared. 2152 California Board of Corrections Police (3,307,037) (2,388,846) (2,251,341) (3,683,005) (4,036,717) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2154 California Integrated Waste Management
Board
Public Works (64,003) (70,350) (71,047) (138,875) (194,068) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2162 Metro Transportation Com: TD Public Works (27,514) - (9,044) (243,327) (33,329) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2163 Metro Transportation Com: Program Grant Public Works (291,802) (455,850) (336,840) (291,930) (197,983) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2164 Congestion Mitigation & Air Public Works (91,892) (92,033) (92,038) (91,686) (90,439) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2166 Bay Area Air Quality Management
District
Public Works - (61,239) (937,820) (410,671) (158,544) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2172 Alameda County: Vehicle Abatement
Authority
Police - - - - (156,538) One-Time repayment budgeted in FY23 to clear negative balance.
Status of Negative Funds, FY 2017-18 to FY 2021-22 Attachment A Audited Audited Audited Audited Audited
Fund Balance Fund Balance Fund Balance Fund Balance Fund Balance Fund Fund Description Assigned Agency / Dept FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 Explanation of Negative Fund Balance 2190 Private Grants Various (118,672) - - - - Negative balance cleared. 2214 ACTIA Reimbursable Grants Public Works (865,292) (995,089) (1,629,688) (1,500,525) (1,708,192) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2217 Measure BB - OAB Roadway Infrastructure Economic & Workforce Dev - (4,397,826) (4,370,446) (93,600) (92,327) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2244 Measure Q - Parks & Recreation Parks & Recreation - - (326,915) - - Negative balance cleared. 2251 Measure Y: Public Safety Act Finance - - - (107,226) (107,226) Shortfall results from accounting errors and will be addressed in FY23. 2260 Measure WW: East Bay Regional Parks
District Local Grant
Public Works (547,787) (1,979,386) (867,751) (570,081) (645,046) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2270 Vacant Property Tax Act Fund Finance - (35,318) (417,902) - - Negative balance cleared 2333 Brooklyn Basin Public Services Public Works - - - - (6,630) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2411 False Alarm Reduction Program Police (1,315,781) (1,673,860) (2,310,775) (2,941,313) (3,202,377) False Alarm program revenue is insufficient to cover expenses. 2416 Traffic Safety Fund Transportation - (28,228) (195,292) - - Negative balance cleared. 2418 Traffic Impact Program (TIP) Public Works (119,018) (119,147) (119,152) (118,830) (117,692) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2419 Measure C: Transient Occupancy Tax
(TOT) Surcharge
Non-departmental - - (159,607) - - Negative balance cleared. 2613 Port Security Grant Program Fire (51,094) (51,094) (51,094) (51,094) (51,094) Negative fund balance is due to lag time between spending grant funds and receiving reimbursement from the grantor.
2990 Public Works Grants Public Works (710,719) (993,915) (1,279,779) (1,358,837) (1,023,852) PWA are pursuing options to recover funds from grantor. $0.7 million reflects historical negative balances and may require one-time offset. 5008 Emergency Response: GOB Series 1992 Public Works (160,439) (164,080) - - - Negative balance cleared. 5200 JPFA Capital Projects: Series 2005 Economic & Workforce Dev - - (103,004) (102,214) (94,821) EWD staff to address. 5320 Measure DD: 2003A Clean Water, Public Works (77,644) (71,252) (8,346) - - Negative balance cleared. 5660 West Oakland Projects Economic & Workforce Dev (1,419,623) (1,451,867) (1,477,023) (1,475,557) (1,459,782) EWD staff to address. 5642 Central City East TA Bonds Series 2006A-
TE
Economic & Workforce Dev - - (18,743) (18,665) (18,465) EWD staff to address. 5653 Coliseum: TA Bonds Series 2003 Economic & Workforce Dev - - (38,572) (105,235) (104,110) EWD staff to address. 5655 Coliseum: TA Bonds Series 2006B-TE Economic & Workforce Dev - - (49,789) (49,617) (49,087) EWD staff to address. 5670 Oakland Base Reuse Authority Economic & Workforce Dev (202,893) (297,039) (335,685) (267,135) (264,279) EWD staff to address. 6570 JPFA Pooled Assessment: 1996 Revenue
Bonds
Non-Departmental (97,357) (99,567) (101,292) (101,191) - Negative balance cleared. 6613 JPFA Lease Revenue Refunding Bonds,
Series 2018
Non-departmental - - - - (6,484) Negative balance is due to timing of payments. 7130 Employee Deferred Compensati Human Resources (72,557) (5,317) (32,259) - - Negative balance cleared. 7450 Affordable Housing Housing (1,043,836) (848,434) (853,229) - - Negative balance cleared. 7760 Grant Clearing Finance - - (639,029) (2,953,830) (4,473,706) Negative balance reflects overhead expenses in excess of overhead charged to projects, and results from higher vacancies than anticipated; may require one-time offset.
7780 Oakland Redevelopment Agency Projects ORSA (25,044) (32) - - - Negative balance cleared. (24,331,549) (38,758,109) (40,462,255) (46,267,178) (53,983,646) Subtotal Reimbursable Negative Funds
Status of Negative Funds, FY 2017-18 to FY 2021-22 Attachment A Audited Audited Audited Audited Audited
Fund Balance Fund Balance Fund Balance Fund Balance Fund Balance Fund Fund Description Assigned Agency / Dept FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 Explanation of Negative Fund Balance Negative Funds without Repayment Plan:
3200 Golf Course* Parks & Recreation (226,228) (321,447) (810,018) (1,206,423) (557,313) Revenues are insufficient to cover operating costs (226,228) (321,447) (810,018) (1,206,423) (557,313) (56,811,537) (73,327,404) (75,180,879) (84,872,109) (74,181,678) Notes:
Closed funds, funds with no negative balances for five years, and funds with negative balances below $5,000 are not displayed but are included in the totals shown above. * Negative balance reported on cash basis for funds subject to full accrual accounting.
Total Negative Funds
Subtotal Non-Reimbursable Negative Funds