POSITION INFORMATION
Authorized Positions By Bureau
Broken down by
Transportation FTE Count
Visualization
2024-25
Adopted
Midcycle FTE
2025-26
Proposed
Biennial FTE
2026-27
Proposed
Biennial FTE
Fiscal Y ear
0.0 50.0
100.0
150.0
200.0
250.0
300.0
350.0
400.0
FTE
Administration
Complete Streets Infrastru…
Great Streets Delivery
Major Projects
Parking and Mobility Manag…
Right of Way
Safe Streets
Streets & Sidewalks
Sort A to Z
2024-25 Adopted Midcycle FTE 2025-26 Proposed Biennial FTE 2026-27 Proposed Biennial FTE Administration 16 24 24
Complete Streets Infrastructure 0 34 34
Great Streets Delivery 88.5 46.5 46.5
Streets & Sidewalks 70 73 73
Right of Way 34 28 28
Safe Streets 102.9 103.9 103.9
Parking and Mobility Management 96.1 112.1 114.1
739
2024-25 Adopted Midcycle FTE 2025-26 Proposed Biennial FTE 2026-27 Proposed Biennial FTE Major Projects 13 15 15
TOTAL 420.5 436.5 438.5
Authorized Positions By Classification
2024-25 Adopted Midcycle FTE 2025-26 Proposed Biennial FTE 2026-27 Proposed Biennial FTE Account Clerk III 2 2 2
Accountant II 1 1 1
Accountant III 3 3 3
Administrative Analyst I 1 1 1
Administrative Analyst II 4 4 4
Administrative Assistant II 3 3 3
Administrative Services Manager I 1 1 1
Administrative Services Manager II 1 1 1
Arboricultural Inspector 1 2 2
Assist Director, Pub Works Agency 2 2 2
Assistant to the Director 3 3 3
Carpenter 1 1 1
Chief of Party 2 2 2
City Land Surveyor 1 1 1
Concrete Finisher 8 8 8
Construction Inspector (Field) 12 13 13
Construction Inspector Sup (Field) 1 1 1
Construction Inspector, Sr (Field) 4 5 5
Construction Inspector, Sup II 1 1 1
Crossing Guard, PPT 2 2 2
Crossing Guard, PT 23.9 23.9 23.9
Director of Transportation 1 1 1
Drafting/Design Technician, Sr 1 1 1
Electrical Const & Maint Planner 1 1 1
Electrical Engineer III 1 0 0
Electrical Supervisor 2 2 2
Electrician 10 10 10
Electrician Helper 1 1 1
Electrician Leader 2 2 2
Engineer, Assistant II (Field) 4 4 4
Engineer, Assistant II (Office) 33 33 33
Engineer, Civil (Field) 2 2 2
Engineer, Civil (Office) 12 12 12
Engineer, Civil Principal 1 1 1
Engineer, Civil Supervising (Field) 1 1 1
Engineer, Civil Supv (Office) 5 5 5
Engineer, Transportation 16 16 16
Engineer, Transportation Supv 4 3 3
Engineering Intern, PT 2 2 2
Engineering Technician II (Office) 4 4 4
Engineering Technician, Sr (Office) 4 2 2
Exec Asst to the Director 1 1 1
Heavy Equipment Operator 6 6 6
Management Assistant 1 0 0
Manager, Support Services 1 1 1
Manager, Transportation 4 4 4
740
2024-25 Adopted Midcycle FTE 2025-26 Proposed Biennial FTE 2026-27 Proposed Biennial FTE Mayor's PSE 14 1 1 1
Parking Control Technician 50 63 63
Parking Control Technician, PPT 0.85 0.85 0.85
Parking Control Technician, PT 2.75 2.75 2.75
Parking Enforcement Supervisor I 5 6 6
Parking Enforcement Supervisor II 2 2 2
Parking Meter Collector 2 2 2
Parking Meter Collector Supervisor 1 1 1
Parking Meter Repair Worker 18 18 18
Permit Technician I 1 0 0
Police Services Technician II 0 2 2
Process Coordinator III 1 1 1
Program Analyst I 3 3 3
Program Analyst III 1 1 1
Project Manager 1 2 2
Project Manager II 1 1 1
Public Information Officer II 1 1 1
Public Service Rep, Sr 3 3 3
Public Service Representative 6 7 9
Public Works Maintenance Worker 37 37 37
Public Works Operations Manager 1 1 1
Public Works Supervisor I 8 8 8
Public Works Supervisor II 3 3 3
School Traffic Safety Supervisor 1 1 1
Sign Maintenance Worker 7 7 7
Sign Shop Coordinator 1 1 1
Spatial Data Analyst III 1 1 1
Street Maintenance Leader 18 18 18
Student Trainee, PT 6 6 6
Surveying Technician (Field) 2 2 2
Surveying Technician, Sr (Field) 2 1 1
Traffic Engineering Tech, Senior (O) 1 1 1
Traffic Painter 6 6 6
Traffic Sign Maker 1 1 1
Transportation Planner II 12 12 12
Transportation Planner III 9 10 10
Transportation Planner, Senior 6 7 7
TOTAL 420.5 436.5 438.5
741
SERVICES
Below is a comprehensive list of the services and activities provided by City departments to internal and external customers, which describes the City’s operations throughout the Oakland community, including collaborative efforts with other governments and community partners. Internal customers include other City departments and elected officials, while external customers are comprised of residents, businesses, visitors, and similar persons.
Construction, Planning, And Project Development
Develops, designs, and delivers capital improvement projects (pedestrian, transit, beautification, access, etc).
Prepare construction plans and specifications. Inspect and approve construction of pavement, sidewalks, curb ramps. Provides transportation analysis and policy feedback for proposed private development projects; plans, performs public engagement and outreach on transportation policies, programs, services, and projects; prepares preliminary concepts, designs, plans for public, staff, city council consideration before advancing to final plans.
Crossing Guards
Provide trained adult crossing guards at public elementary and middle schools to assist students and parents in crossing streets using criteria established through a multi-agency Safe Routes to Schools program comprised of representatives from OUSD, ACTC, OPD, OakDOT and non-profits.
Parking Citation Assistance
Processes all parking violation citations, and posts various citation payments. Facilitates payment plans for those unable to immediately meeting their financial obligations.
Parking Enforcement
Enforce parking regulations to ensure parking turnover to support businesses, enforce pedestrian/traffic safety, provide equal access (e.g. disabled parking zones), street sweeping, elimination of blight (no overnight parking), issue citations, and generally promote quality of life on City streets. Operate, maintain, repair, and collect revenue from parking meters.
Parking Meter Collections
TransportationTransportation
FY 2025-27 PROPOSED POLICY BUDGETFY 2025-27 PROPOSED POLICY BUDGET 742
Parking Meter Collections is responsible for collecting parking meter revenue from the on and off-street parking meters. They also perform counting, sorting, bagging of the coins for different coin denominations and Brink’s pick up.
Right-of-Way Management
Provide Utilities, Developers, and Citizens the tools they need to work within Oakland’s Right of Way while securing City assets, protecting the public, and preserving Oakland’s infrastructure– and do it with an unparalleled quality of service.
Street and Sidewalk Maintenance
Provide high quality repair and construction of sidewalks, curbs, gutters, and curb ramps; installs fencing and guardrails, repair concrete streets, construct pedestrian safety islands. Perform construction services including full-scale paving, pothole repair, crack sealing and gutter cleaning, and emergency response during and after storms and landslides. Maintain and install street signs, pavement markings and stripes.
Street Lights and Signals Engineering and Maintenance
Manage utility undergrounding projects, lighting calculations, and review private development projects. Provide 24/7 service, installation and repair of street lights, and respond to downed poles. Install, operate, and maintain over 700 traffic signals to have safe and efficient arterial streets.
Structure & Emergency Response
Provide professional engineering services for streets projects in response to disaster and emergencies, during and after events (e.g.; storm damage, landslides, fire recovery, earthquakes, etc.), as well as bridge repair/seismic retrofits, and pedestrian paths and stairs repair projects to provide safe infrastructure for all users.
Survey
Provide quality, accurate, and dependable land surveying and map review services for the entire City.
Traffic Engineering and Safety
Advance roadway safety and efficiency by applying engineering measures, establishing roadway rules and regulations, and making transportation safe, accessible, and equitable. Includes sustainable transportation options, including bicycles and bikeshare, walking, public transit, carshare, scooters, etc.
Vehicle Enforcement Unit
Since 2023, OakDOT's Vehicle Enforcement Unit is organized, staffed and equipped to handle three basic service areas: Abandoned Auto; Scofflaw; and Vehicle Encampments.
Off-Street Parking Garages/Lots
Off-street parking offers parking in areas other than on the streets. The Off-Street Parking Program is overseen by professional parking operators who manage these facilities to maximize their value for the surrounding districts.
Parking Mobility Management
Actively managing the City’s parking system means managing both parking supply and parking demand. The Mobility Management Unit plays a leading role in both through policy research and development, piloting new programs and administering several dozen existing programs ranging from bus shelters and electric vehicle charging to blue zones and electric scooters.
743
Speed Safety Cameras
AB 645 (Friedman) authorizes 6 cities in California, including Oakland, to pilot the use of automated speed enforcement systems. The legislation outlines numerous requirements in order for the City to stand up an automated speed enforcement program, including development of a Use Policy and Impact Report that will need to be vetted and approved by the Privacy Advisory Commission, community engagement, and technical analysis and data collection/evaluation to be compliant with the pilot program.
PERFORMANCE MEASURES
Performance Measures are metrics that collect information about operational activities, achievement of goals, community conditions, or other environmental factors to better understand present conditions and inform operational, managerial, policy, and community decisions. Performance Measures are composed of Service Output Measures, which describe a specific service measurement and the numerical value of that service on an annualized basis; and Equitable Service Delivery Success Standards, which describe the “gold standard” target service level for every customer/area of the City, including those who have been historically underserved, and is sometimes expressed as a percentage of the service delivery meeting a specific threshold. Service Levels are designated parameters of City operations, such as weekly facility hours, standard response times for emergency services, and standard response times for requests through OAK311.
Performance measures should identify, track, and improve access to City services for Oakland residents with a goal of continuous improvement in equitable outcomes over time through data collection and analysis. The annualized measurement provided against the Equitable Service Delivery Success Standard will be used to analyze and address areas needing improvement, including racial disparities, for equity purposes. The initial metrics chosen have a particular focus on assuring equitable service delivery to Oakland’s Black, Indigenous, and People of Color (BIPOC) residents, and selected for their potential to advance systemic change and close racial disparities in policy outcomes.
Administration will provide updated performance measures in the FY25-27 Adopted book. 744
ORGANIZATIONAL CHART
BUREAUS/DIVISIONS
Administration
The Administration unit supports the department-wide administrative functions including the Director’s Office, Administrative Manager, Assistant Director, Human Resources, Fiscal Services, Strategic Planning, Business Analytics and Funding Strategy.
Right of Way
Ensure that work done in the public right-of-way (ROW) adheres to the City’s highest standards, and that construction projects that bring housing and jobs to the City are implemented per safety standards. This group also provides engineering oversight for private development projects, develops traffic control plans and oversees construction inspectors who confirm that private projects in Oakland’s ROW are being carried out per plan.
Great Streets Delivery
Responsible for planning, designing, implementing, surveying, and managing major transportation infrastructure projects. Responsible for emergency repairs of roadways and structures. Oversee city land surveyor 745
and associated activities.
Complete Streets Infrastructure
The Complete Streets Infrastructure Division manages Oakland's citywide street resurfacing, curb ramps, and sidewalks asset management programs. The division plans, designs, and delivers capital projects that incorporate safety and pedestrian right-of-way improvements.
Street and Sidewalk Maintenance
Responsible for maintaining streets, sidewalks, guardrails and other major road features, including over 800 miles of asphalt pavement within the public right-of-way, requiring ongoing crack sealing, pothole filling, trench paving, and maintaining asphalt berms. The division responds to service requests to repair 200 miles of curb and gutter, 66 miles of concrete streets, 72 miles of concrete medians, and 1,120 linear miles of sidewalks. In addition to maintenance, this division delivers concrete and pavement capital projects with in-house construction crews.
Safe Streets
Responsible for actively developing and efficiently maintaining transportation programs and assets in ways that promote the safety and well-being of Oakland residents and visitors.
Neighborhood Traffic Safety
Safe Street Maintenance
Bicycle & Pedestrian Programs
Major Corridor Multimodal Operations Streetlighting
Crossing Guards
Parking and Mobility
Actively managing the City’s parking system means managing both parking supply and parking demand. The Mobility Management Unit plays a leading role in both through policy research and development, piloting new programs and administering several dozen existing programs ranging from bus shelters and electric vehicle charging to blue zones and electric scooters. This work requires Transportation Planners, Engineering Technicians and Community Liaisons to work closely together.
Mobility Management focuses on active management of the city’s on and off-street public parking supply and curb space to serve public needs for private vehicles, transit, taxis, commercial loading, preferential permit parking, bicycle parking, parklets, food trucks, and other public benefits. Mobility Management also works on projects and programs that improve and expand transportation choices – including carsharing, bicycle sharing, and scooter sharing – to further the City’s equity, safety, environmental, and economic goals.
Parking Enforcement is dedicated to the issuance of citations through the consistent enforcement of parking laws to incentivize drivers to comply with regulations. Enforce parking regulations to ensure parking turnover to support businesses, enforce pedestrian/traffic safety, provide equal access (e.g. disabled parking zones), street sweeping, elimination of blight (no overnight parking), issue citations, and generally promote quality of life on City streets. Operate, maintain, repair, and collect revenue from parking meters.
Major Projects
Develops, designs, and delivers capital improvement projects (pedestrian, transit, beautification, access, etc.).
Prepare construction plans and specifications. Inspect and approve construction of pavement, sidewalks, curb ramps. Provides transportation analysis and policy feedback for proposed private development projects; plans, performs public engagement and outreach on transportation policies, programs, services, and projects; prepares preliminary concepts, designs, plans for public, staff, city council consideration before advancing to final plans.
Responsible for policy development, community outreach, corridor plans, and preliminary design, including the 746
critical transition between plan recommendations and project definitions that can be competitive for outside funding.
747
NON-DEPARTMENTAL
Mission Statement
Non-Departmental comprises costs, programs, activities, debt and lease payments that are not assignable to a specific department.
SERVICE IMPACTS & EQUITY CONSIDERATIONS
Reductions
Restores $500,000 in funding for Lake Merritt health and safety efforts. The proposed budget reinstates $140,000 for the Lake Merritt vending programs, $95,000 for Parks Maintenance, $95,000 for park steward(s), $60,000 for transportation safety improvements, and $115,000 for traffic safety management in the OPD.
Equity Consideration: Most vendors at Lake Merritt represent historically marginalized communities, and funding will lower barriers to entry, allowing vendors to operate a compliant market. Additionally, the improved traffic management measure will make Lake Merritt a safer and more inclusive public space, benefitting all residents. This allocation will also enhance the ability of parks services to maintain a safe, clean, and beautiful space. These improvements contribute to a better quality of life by supporting equitable access to safe recreational spaces.
1. Adds $5 million per year for public safety vehicle acquisition to enhance the City's fleet. Funding may be used for the direct acquisition of vehicles or through a Master Lease funding mechanism, where funding would be applied to debt service payments. The vehicles to be acquired must be prioritized to ensure that the most critical needs are addressed first.
Equity Consideration: Replacing aging Police and Fire vehicles helps to ensure the City has reliable and efficient vehicles to serve all communities, especially those in underserved areas.
2. FY 2025-27 PROPOSED POLICY BUDGETFY 2025-27 PROPOSED POLICY BUDGET 748
Other Impacts & Changes
Cultural arts subsidy funding and elections appropriations have transferred to Non-Departmental in the proposed budget. The Economic and Workforce Development Department (EWD) will continue to administer and manage subsidy funding, while the City Clerk will remain responsible for elections funds.
Elections funding is budgeted at $4.4 million per year. The cultural arts subsidies include:
Hacienda Peralta: $49,900 per year
Fairyland Subsidy: $229,861 per year
Asian Cultural Center: $200,000 per year
Chabot Space and Science Center: $218,484 per year
1. SIGNIFICANT BUDGETARY CHANGES
Note: Adjust the column widths at header row to view complete table.
Fund Change Description Job Title and Class FY25-26 FTE Change FY25-26 $ Change ($) FY26-27 FTE Change FY26-27 $ Change ($) FD_1010 O&M Adds funding for Public Safety Vehicles 5,000,000.00 5,000,000.0 FD_1010 O&M Restores $500,000 for Lake Merritt Health and Safety efforts 500,000.00 500,000.0 FD_2261 O&M Per Measure AA, transfer 50% of undesignated funds in Fund 226… 1,564,552.00 0.0 FD_2261 Revenue Adds Transfers from Fund Balance revenues 2,086,069.00 0.0 FD_2262 Revenue Adds Interfund Transfers revenues 1,043,035.00 0.0 FD_2263 Revenue Adds Interfund Transfers revenues 521,517.00 0.0 FD_7320 Revenue Reduces Miscellaneous Revenue revenues (338,045.00) (3,722,833.0 749
FINANCIAL INFORMATION
Expenditures By Fund
Broken down by
Funds Non-Departmental Expenses
Visualization
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial Fiscal Y ear
0.0 100.0M
200.0M
300.0M
Dollars
General Funds
Special Revenue Funds
Enterprise Funds
Internal Service Funds
Capital Project Funds
Debt Service Funds
Fiduciary Funds/Trust & Ag…
Sort By Chart of Accounts
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial General Funds
General Fund: General Purpose $34,815,787 $53,798,375 $35,396,209 $65,208,296 Vital Services Stabilization Fund $10,485,706 $0 $0 $0
Self Insurance Liability $61,671,686 $45,944,735 $49,458,177 $68,917,103 Worker's Compensation Insurance Claims -$6,940,594 -$9,636,029 -$8,425,951 -$8,518,298 Pension Override Tax Revenue $89,957,389 $94,263,973 $94,266,994 $94,270,781 Multipurpose Reserve $2,589,417 $2,703,023 $727,790 $935,016 GENERAL FUNDS TOTAL $192,579,391 $187,074,077 $171,423,219 $220,812,898 Special Revenue Funds
Meas. Q- Parks & Recreation Preservation $528,305 $859,861 $580,406 $596,658 Oakland Zoo $4,899 $15,009,876 $15,529,882 $15,964,679
Measure MM - Wildfire Protection Zone $0 $0 $45,390 $46,661 Measure NN - Community Violence & Emergency Response Act of 2024 $0 $0 $602,298 $619,162
Measure AA - Children's Initiative of 2018 $153,872 $0 $1,564,552 $0 Measure AA - Early Education $21,290,203 $0 $0 $0
Measure AA - Oakland Promise $10,645,104 $0 $0 $0
Vacant Property Tax Act Fund $0 $176,280 $80,000 $80,000 Lighting and Landscape Assessment District $2,746,375 $3,265,529 $2,812,284 $3,446,263 Gateway Industrial Park $0 $1,750 $1,750 $1,750
Brooklyn Basin Public Services $1,166 $0 $0 $0
Brooklyn Basin CFD 2023-1 $0 $0 $326,249 $0
Rent Adjustment Program Fund $292,779 $199,128 $53,524 $298,692 750
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial Development Service Fund $1,413,878 $1,792,999 $2,353,611 $2,689,499 Traffic Safety Fund $0 $0 $25,818 $1,239
Meas. C: Transient Occupancy Tax (TOT) Surcharge $5,259,482 $4,709,971 $3,687,983 $3,761,659 SPECIAL REVENUE FUNDS TOTAL $42,336,063 $26,015,394 $27,663,747 $27,506,262 Enterprise Funds
Sewer Service Fund $5,277,882 $6,689,240 $6,401,209 $7,706,485 Golf Course $1,392 $1,383 $0 $2,075
ENTERPRISE FUNDS TOTAL $5,279,274 $6,690,623 $6,401,209 $7,708,560 Internal Service Funds
Equipment $2,626,231 $2,368,892 $3,050,677 $3,496,087
City Facilities $252,937 $1,723,037 $280,959 $288,664
Central Stores $0 $88,799 $0 $0
Personnel Management $0 $0 $10,000 $10,000
Information Technology $1,615,964 $749,051 $0 $0
INTERNAL SERVICE FUNDS TOTAL $4,495,132 $4,929,779 $3,341,636 $3,794,751 Capital Project Funds
Miscellaneous Capital Projects $55,543 $0 $0 $0
CAPITAL PROJECT FUNDS TOTAL $55,543 $0 $0 $0
Debt Service Funds
2013 LED Streetlight Acquisition Lease Financing $1,465,608 $1,435,338 $0 $0 Taxable Pension Obligation Bonds: 2012 Series-PFRS $53,275,305 $54,086,806 $54,864,286 $0 GO Refunding Bonds, Series 2015A $5,503,525 $5,517,175 $5,510,675 $5,506,675 Meas. DD: 2017C Clean Water, Safe Parks & Open Space Trust $1,449,931 $1,456,433 $1,458,432 $1,458,182 Meas. KK: 2017A-1 (TE) Infrastr. and Afford Housing $2,241,421 $2,247,558 $2,246,557 $2,246,557 Meas. KK: 2017A-2 (Taxable) Infrastr. and Afford Housing $4,133,780 $4,137,780 $4,140,730 $4,121,525 Measure KK: 2020B-1 GOB $3,932,700 $3,944,700 $3,940,200 $3,940,200 Measure KK: 2020B-2 GOB $4,956,517 $4,964,944 $4,965,514 $4,966,280 Measure KK: 2020 GOB Refunding $5,856,715 $5,806,950 $5,810,243 $5,809,177 Measure KK: Infrastructure 2022 $10,449,821 $10,446,400 $10,441,900 $10,437,775 Measure KK: Infrastructure Series 2023D GOB (Taxable) $975,155 $2,820,350 $2,819,350 $2,819,350 Measure U: Infrastructure Series 2023 A-1 GOB (Tax-Exempt)) $608,612 $1,763,963 $1,762,964 $1,762,964 Measure U: Affordable Housing GOB Series 2023A-2 (Taxable) $1,324,069 $12,934,855 $3,452,339 $3,452,339 Piedmont Pines P1 2018 Reassessment Refunding Bond $105,673 $107,122 $110,562 $109,137 2012 Refunding Reassessment Bonds-Debt Service $373,727 $416,844 $0 $0 JPFA Lease Revenue Refunding Bonds, Series 2018 $8,328,550 $8,328,125 $8,330,375 $8,337,625 Miscellaneous Debt Service $0 $25,000,000 $25,000,000 $25,000,000 DEBT SERVICE FUNDS TOTAL $104,981,109 $145,415,343 $134,854,127 $79,967,786 Fiduciary Funds/Trust & Agency Funds
Police and Fire Retirement System Refinancing Annuity Trust $4,591,459 $3,722,833 $3,384,788 $0 Oakland Public Museum Trust $215,975 $9,500 $9,500 $9,500 Grant Clearing $13,238,534 $13,868,754 $20,008,176 $20,803,131 FIDUCIARY FUNDS/TRUST & AGENCY FUNDS TOTAL $18,045,968 $17,601,087 $23,402,464 $20,812,631 TOTAL $367,772,480 $387,726,303 $367,086,402 $360,602,888 751
Expenditures By Category
Broken down by
Expenses Non-Departmental
Visualization
Personnel & Overhead
$9,642,146 (2.6%)
Operations & Maintenance
$83,706,576 (22.8%)
Internal Services
$1,146,200 (0.3%)
Capital
$5,000,000 (1.4%)
Debt & Other
$136,031,759 (37.1%)
Transfers
$131,559,721 (35.8%)
FY25-26-BiennialFY25-26-Biennial
Personnel & Overhead
Operations & Maintenance
Internal Services
Capital
Debt & Other
Transfers
Sort By Chart of Accounts
Expenditures By Bureau
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial Fiscal Management -$28,173,703 -$20,359,751 -$50,458,147 -$46,318,268 Insurance and Liability Claims $116,181,709 $105,985,342 $125,815,313 $169,067,287 Debt/Lease Payments $219,648,651 $263,981,163 $250,893,784 $192,635,692 Citywide Activities $60,115,823 $38,119,549 $40,835,452 $45,218,177 TOTAL $367,772,480 $387,726,303 $367,086,402 $360,602,888 752
BUREAU/DIVISIONS
Citywide Activities Debt/Lease Payments
Citywide Activities consists of a wide variety of city- wide costs and programs. Fund transfers are included
in Citywide Activities, such as the transfer of funds to the Underground District Revolving Fund. The other
major component is subsidies to organizations outside
City governments. Examples of city-wide programs
and their annual costs include the Joint Powers
Authority Membership.
Includes several debt service payments, for example
financing of City administration buildings at Frank
Ogawa Plaza; various Information Technology lease
payments, such as costs for the upgrade to Oracle (the
City’s financial system) and the Oakland-Alameda
County Coliseum.
Fiscal Management Insurance & Liability Claims
Fiscal Management includes overhead cost recoveries
and contingency line items. The largest item is a cost
recovery into the General Purpose Fund from other
funds. This represents a reimbursement for services
provided by General Government departments such
as Personnel, the City Administrator, the City Attorney and Finance.
Includes transfers from the General Purpose Fund and
various Non-General Purpose funds to pay for the
City’s self-insurance premiums, as well as claims &
settlements, outside legal services, and court costs.
753
CAPITAL IMPROVEMENT PROGRAM
Please explore the full FY 2025-27 Proposed Capital Improvement Program here.
FY 2025-27 PROPOSED POLICY BUDGETFY 2025-27 PROPOSED POLICY BUDGET 754
FINANCIAL INFORMATION
Expenditures By Fund
Broken down by
Funds Capital Improvement Projects Expenses
Visualization
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial Fiscal Y ear
0.0 50.0M
100.0M
150.0M
Dollars
General Funds
Special Revenue Funds
Enterprise Funds
Internal Service Funds
Capital Project Funds
Fiduciary Funds/Trust & Ag…
Sort By Chart of Accounts
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial General Funds
General Fund: General Purpose $591,268 $563,785 $319,268 $326,930 Measure HH (SSBDT) $160,342 $0 $0 $0
GENERAL FUNDS TOTAL $751,610 $563,785 $319,268 $326,930 Special Revenue Funds
FEMA Declarations -$299,866 $0 $0 $0
Department of Transportation $7,338,322 $0 $0 $0
Environmental Protection Agency $894,901 $0 $0 $0
California Parks and Recreation $276,291 $0 $0 $0
California Department of Conservation $54,565 $0 $0 $0
California Department of Transportation $12,814,991 $0 $0 $0 California Housing and Community Development -$12,039 $0 $0 $0 California State Emergency Services -$73,983 $0 $0 $0
California Library Services $452,976 $0 $0 $0
State of California Other $11,113,532 $0 $0 $0
Metro Transportation Com: TDA $357,242 $0 $0 $0
Measure B: Local Streets & Roads $1,859,896 $0 $0 $0
Measure B: Bicycle/Pedestrian Pass-Thru Funds $171,784 $0 $0 $0 ACTC Reimbursable Grants $3,554,429 $0 $0 $0
Measure F - Vehicle Registration Fee $8,449 $500,000 $962,765 $51,720 Measure BB - Local Streets and Roads $2,260,900 $4,845,036 $12,020,406 $750,000 Measure BB - Bike and Pedestrian $50,538 $40,583 $486,557 $0 755
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial State Gas Tax $0 $0 $2,276,313 $0
Gas Tax RMRA $97,586 -$9,881 $10,381,940 $726,872
Meas. Q- Parks & Recreation Preservation $957,820 $3,709,846 $560,070 $0 Meas. WW: East Bay Regional Parks District Local Grant -$92,150 $0 $0 $0 Development Service Fund $1,379,830 $100,000 $0 $0
Transportation Impact Fee $0 $1,570,896 $2,662,000 $3,470,000 Capital Improvements Impact Fee Fund $1,057,852 $3,256,000 $1,435,896 $2,205,613 Miscellaneous Grants $1,183,714 $0 $0 $0
SPECIAL REVENUE FUNDS TOTAL $45,407,580 $14,012,480 $30,785,947 $7,204,205 Enterprise Funds
Sewer Service Fund $24,053,673 $33,671,604 $37,935,858 $36,378,000 ENTERPRISE FUNDS TOTAL $24,053,673 $33,671,604 $37,935,858 $36,378,000 Internal Service Funds
Radio / Telecommunications $753,511 $0 $0 $0
City Facilities $384,785 $0 $0 $0
Information Technology $107,718 $0 $0 $0
INTERNAL SERVICE FUNDS TOTAL $1,246,014 $0 $0 $0
Capital Project Funds
Rockridge: Library Assessment District $4,305 $0 $0 $0
Meas. DD: 2017C Clean Water, Safe Parks & Open Space Trust $1,493,563 $0 $4,485,188 $6,000,000 Meas. KK: Infrastructure and Affordable Housing $935,824 $0 $0 $0 Meas. KK: Infrastructure Series 2020B-1 (Tax Exempt) $4,543,370 $0 $0 $0 Meas. KK: Infrastructure 2022 $42,890,752 $0 $0 $0
Measure KK: Series 2023 GOB $15,960,302 $0 $0 $0
Measure KK Infrastructure Series 2024E GOB (Tax Exempt) $0 $4,734,125 $0 $12,720,500 Measure U: Affordable Housing Infrastructure and GOB $2,661,062 $0 $0 $0 Measure U: Infrastructure Series 2024B-1 GOB(Tax Exempt) $0 $53,069,782 $94,256,916 $135,260,084 Measure U: Affordable Housing & Infrastructure Serie 2024B-2 GOB(Taxable) $0 $10,000,000 $10,000,000 $0
Municipal Capital Improvement $0 $10,000,000 $0 $0
Municipal Capital Improvement: Public Arts $0 $82,952 $0 $0 Capital Reserves $923,251 $0 $0 $0
Central District Projects $1,594 -$84,069 $292,688 $0
Central District: TA Bonds Series 2003 $0 $0 $663,912 $0 Central District: TA Bonds Series 2006T $53,074 $0 $0 $0 Broadway/MacArthur/San Pablo Projects $25,000 $0 $0 $0
BMSP: TA Bond Series 2006C-TE $0 $0 $1,872 $0
BMSP: TA Bond Series 2006C-T $14,622 $0 $0 $0
Central City East TA Bonds Series 2006A-T (Taxable) $45,000 $0 $3,800 $0 Coliseum: TA Bonds Series 2006B-T (Taxable) $180,098 $0 $889,211 $0 Joint Army Base Infrastructure $30,263 $0 $0 $0
Miscellaneous Capital Projects $6,200 $0 $0 $0
CAPITAL PROJECT FUNDS TOTAL $69,768,280 $77,802,790 $110,593,587 $153,980,584 Fiduciary Funds/Trust & Agency Funds $19,771 $0 $0 $0
TOTAL $141,246,928 $126,050,659 $179,634,660 $197,889,719 756
Expenditures By Category
Broken down by
Expenses Capital Improvement Projects
Visualization
Personnel & Overhead
$0 (0.0%)Operations & Maintenance
$75,417,894 (40.9%)
Internal Services
$750,000 (0.4%)
Capital
$105,789,981 (57.4%)
Debt & Other
$2,323,215 (1.3%)
FY25-26-BiennialFY25-26-Biennial
Personnel & Overhead
Operations & Maintenance
Internal Services
Capital
Debt & Other
Sort By Chart of Accounts
Expenditures By Bureau/Division
FY23-24-Actuals FY24-25-Midcycle FY25-26-Biennial FY26-27-Biennial Capital Improvement Projects $141,246,928 $126,050,659 $179,634,660 $197,889,719 TOTAL $141,246,928 $126,050,659 $179,634,660 $197,889,719 757
CURRENT BUDGET LEGISLATION
FY 2025-27 Budget Adoption FY 2025-27 Execution Of
Maintenance Of Effort
Waivers
FY 2025-26 Appropriations
Limit and Gann Limit
Date of Adoption: TBD
Resolution No. TBD
Date of Adoption: TBD
Resolution No. TBD
Date of Adoption: TBD
Resolution No. TBD
FY 2025-26 Local Measures FY 2025-26 Master Fee
Schedule
Five Year Financial Forecast
FY 2025-26 To FY 2029-30
Date of Adoption: TBD
Ordinance No. TBD
Date of Adoption: TBD
Ordinance No. TBD
Date of Adoption: TBD
Agenda Report
Financial Policies & LegislationFinancial Policies & Legislation FY 2025-27 PROPOSED POLICY BUDGETFY 2025-27 PROPOSED POLICY BUDGET 758
FINANCIAL POLICIES AND HISTORIC LEGISLATION
American Rescue Plan Act
(ARPA)
American Rescue Plan Act
(ARPA) Amending Resolution
The City of Oakland
Consolidated Fiscal Policy
(CFP)
Adopted April 2021
Resolution No. 88574
Adopted June 2021
Resolution No. 88721
Adopted May 2018
Ordinance No. 13487
City of Oakland Investment
Policy
Coronavirus Aid, Relief, And
Economic Security (CARES)
Act
Debt Management Policy
Adopted June 2020
Resolution No. 88164
Adopted July 2020
Resolution No. 88274
Adopted June 2017
Resolution No. 86786
Five Year Financial Forecast
FY 2021-22 to FY 2025-26
Five Year Financial Forecast
FY 2023-24 to FY 2027-28
FY 2021-22 Appropriations
Limit
Adopted March 2021
Agenda Report
Adopted April 2023
Agenda Report
Adopted July 2021
Resolution No. 88716
FY 2021-23 Biennial Grants FY 2021-23 Biennial Grants
Council Amendments
FY 2021-23 Budget Adoption
and City Council Budget
Amendments
Adopted June 2021
Resolution No. 88715
Adopted July 2021
Resolution No. 88780
Adopted June 2021
Resolution No. 88717
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FY 2021-23 Council Budget
Amendments From: Vice
Mayor Kaplan
FY 2021-23 Council Budget
Amendments - Traffic
Calming Projects,
Infrastructure, and Public Art
FY 2022-23 Appropriations
Limit
Adopted July 2021
Resolution No. 88784
Adopted July 2021
Resolution No. 88783
Adopted June 2022
Resolution No. 89228
FY 2022-23 Midcycle Budget
Adoption
FY 2022-23 Midcycle Budget
City Council Budget
Amendments
FY 2022-23 Midcycle Grants
Adopted June 2022
Resolution No. 89283
Adopted July 2022
Resolution No. 89377
Adopted July 2022
Resolution No. 89376
FY 2023-24 Local Measures FY 2023-24 Master Fee
Schedule
FY 2023-24 Appropriations
Limit and Gann Limit
Adopted June 2023
Ordinance 13746
Adopted June 2023
Ordinance 13747
Adopted June 2023
Resolution 89805
FY 2023-25 Budget Adoption
and City Council Budget
Amendments
FY 2023-25 Execution Of
Maintenance Of Effort
Waivers
FY 2024-25 Budget Adoption
and City Council Budget
Amendments
Adopted June 2023
Resolution 89804
Adopted June 2023
Resolution 89803
Date of Adoption: July 2024
Resolution No. 90326
760
FY 2024-25 Execution Of
Maintenance Of Effort
Waivers
FY 2024-25 Appropriations
Limit and Gann Limit
FY 2024-25 Local Measures
Date of Adoption: July 2024
Resolution No. 90327
Date of Adoption: September 2024
Resolution No. 90406
Date of Adoption: June 2024
Ordinance No. 13797
FY 2024-25 Master Fee
Schedule
Oakland Redevelopment
Agency Delegation of
Investment Authority to
Agency Treasurer
Other Post-Employment
Benefits Funding Policy
(OPEB)
Date of Adoption: June 2024
Ordinance No. 13799
Adopted June 2020
Resolution No. 2020-003
Adopted February 2019
Resolution No. 87551
10 Year Negative Fund
Repayment Schedule
Adopted April 2018
Resolution No. 87140
LOCAL ASSESSMENTS
Landscaping and Lighting
Assessment District (LLAD)
Adopted May 2022
Resolution No. 89149
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LOCAL MEASURES
Measure AA Children’s
Initiative
Measure C Library (Formerly
Measure Q)
Measure D Library
The Children’s Initiative of 2018
Adopted November 2018
Resolution No. 87485
Adopted June 2022
Resolution No. 89043
Name: 2018 Oakland Public Library
Preservation Act
Adopted June 2018
Resolution No. 87085
Measure HH Measure KK Measure LL
Sugar-Sweetened Beverage Tax
Adopted July 2019
Resolution No. 86161
Oakland Infrastructure and
Affordable Housing
Adopted July 2019
Resolution No. 86335
Oakland Police Commission and
Community Police Review Agency
Adopted July 2019
Resolution No. 86333
Measure M Emergency
Services
Measure MM Wildfire
Prevention
Measure N Paramedic
Services
Emergency Medical Services
Retention Act of 1997
Adopted June 1997
Resolution No. 73311
Wildfire Prevention Zone Act
Adopted November 2024
Resolution No. 90587
Paramedic Emergency Services
Act of 1997
Adopted June 1997
Resolution No. 73312
Measure NN Citywide
Violence Reduction
Measure OO City Charter and
Oakland Municipal Code
Amendment
Measure Q Parks
Homelessness Stormwater
Citywide Violence Reduction
Adopted 2024
Resolution No. 90587
Charter Amendment Adopted
November 2024
Resolution No. 90587
2020 Oakland Parks and
Recreation Preservation, Litter
Reduction, and Homelessness
Support Act Adopted March 2020
Resolution No. 87319
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Measure U Affordable
Housing and Infrastructure
Measure W Public
Campaigning Financing
Measure X Charter Changes
2022 Affordable Housing and
Infrastructure Bond Adopted 2022
Resolution No. 89314
Adopted November 2022
Resolution No. 89316
Adopted November 2022
Resolution No. 89317
Measure Y Oakland Zoo Measure Z Public Safety Measure A Sales Tax Adopted November 2022
Resolution No. 89349
2014 Oakland Public Safety and
Services Violence Prevention Act
Adopted November 2014
Resolution No. 85149
2025 Sales and use tax 0.5% for 10
years
Adoption Pending
FINANCIAL REPORTING
https://www.oaklandca.gov/topics/financial-reporting
Annual Comprehensive
Financial Reports
Oakland Redevelopment
Successor Agency Audits
Single Audit Reports
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Accrual Basis Accounting Distinct from cash basis accounting, accrual basis accounting records the financial effects of transactions in the periods in which those transactions occur, regardless of the timing of related cash flows. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.
Actual Actual refers to the expenditures and/or revenues that are actually realized; as opposed to those that are forecasted or budgeted.
Actuarially Determined Contribution The Actuarially Determined Contribution (ADC) refers to an amount that, if contributed consistently and combined with investment earnings, would be sufficient to pay promised benefits in full over the long-term.
Adjusted Budget The status of appropriations as of a specific date between July 1 at the beginning of the fiscal period and June 30 at the end of the period. Includes the adopted budget, budget amendments, prior year encumbrances, approved project carryforwards from prior years, and transfers between accounts, divisions and departments.
Adopted Budget Revenues and appropriations (budgeted expenditures) approved by the City Council in June immediately preceding the new fiscal period.
Affordable Housing Trust Fund
The Affordable Housing Trust Fund (AHTF) was established to provide assistance in developing and maintaining affordable housing in the City. Per Ordinance No. 13193 C.M.S., 25 percent of funds distributed to the City as a taxing entity under the redevelopment dissolution law is to be allocated to the AHTF.
African American Museum and Library at Oakland The African American Museum and Library at Oakland (AAMLO) is dedicated to the discovery, preservation, interpretation and sharing of historical and cultural experiences of African Americans in California and the West for present and future generations. The reference library supports the archives and museum with a special, non- circulating collection of materials designated for library use only.
Agency/Department A major unit of the municipal organization which is managed by an Agency / Department Director and comprised of a number of divisions which are functionally related to one another.
Alameda County Transportation Commission
Alameda County Transportation Commission (ACTC) was created in July 2010 by the merger of the Alameda County Congestion Management Agency (ACCMA) and the Alameda County Transportation Improvement Authority (ACTIA).
GlossaryGlossary
FY 2025-27 PROPOSED POLICY BUDGETFY 2025-27 PROPOSED POLICY BUDGET 764
Americans with Disabilities Act The Americans with Disabilities Act (ADA) is a civil rights law that passed in 1990 that prohibits discrimination against people with disabilities. The law made it illegal to discriminate against a disabled person in terms of employment opportunities, access to transportation, public accommodations, communications, and government activities.
Annual Required Contribution The Annual Required Contribution (ARC) refers to the amount an employer needs to contribute to adequately fund a pension plan in accordance with actuarial and other parameters.
Appropriation An authorization made by the City Council that permits the City to incur obligations and to make expenditures of resources.
Appropriation Resolution The official resolution adopted by the City Council to establish legal authority for City officials to obligate and expend funds.
ARPA American Rescue Plan Act
Asset Tangible and intangible items that hold value, such as City cash, investments, buildings, land and equipment.
ASSETS Senior Program
ASSETS Senior Employment Opportunities Program helps to train and prepare mature adults for entry or re-entry into the competitive labor market. Eligible participants can receive paid work experience as a Senior Aide at training sites in non-profit or government agencies.
Balanced Budget Budgeted revenues are equivalent to budgeted expenditures.
Baseline Budget Projected revenue and expenditure budgets created as part of the budget development process, based on the assumption that current policies will continue unchanged for the upcoming fiscal period.
Bay Area Rapid Transit Bay Area Rapid Transit (BART) is a heavy-rail public transit system that connects the San Francisco Peninsula with communities in the East Bay and South Bay. BART service currently extends as far as Millbrae, Richmond, Antioch, Dublin/Pleasanton, and Berryessa/North San José. BART operates in five counties (San Francisco, San Mateo, Alameda, Contra Costa, and Santa Clara) with 131 miles of track and 50 stations.
Biennial Budget Budget lasting or enduring for two fiscal years.
BIPOC Black, indigenous, and people of color.
Bond
A form of loan in which the City borrows funds for a defined period of time at a fixed interest rate. Bonds are used by finance for capital projects or long-term obligations.
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Bond Rating/Credit Rating
A rating given to bonds the City issues that indicates their credit quality, meaning the borrower’s ability to pay the bond principal and interest in a timely fashion. Private independent rating services include Standard & Poor's, Moody's and Fitch. Bond ratings are expressed as letters ranging from 'AAA', which is the highest grade, to 'C' ("junk"), which is the lowest grade.
Budget
A financial plan for a specific fiscal period that documents anticipated revenues and associated authorized expenditures.
Budget Adjustment
A procedure governed by accounting controls and City policies through which City staff revises budget appropriations. City staff has the prerogative to adjust expenditures within departmental budgets. Council approval is required for transfers between departments, between funds, and for additional appropriations from fund balances or new revenue sources.
Budget Advisory Commission
The Budget Advisory Commission (BAC) advises the City Council on expenditures, revenues, and financial policies.
The BAC’s advice generally takes the form of informational reports submitted to the Finance & Management Committee of the City Council.
Budget Calendar
The schedule of key dates or milestones that the City follows in the preparation, adoption, and administration of the budget.
Budget Document
A financial and planning document that reflects the proposed (and later adopted) revenues and appropriations (authorized expenditures) for the City, including operating and capital, historical financial information, and organizational structure and goals.
Budgetary Control
The use of controls and monitoring of a governmental unit or enterprise for the purpose of keeping expenditures within the approved limits and achieving revenue targets.
Bus Rapid Transit
Bus Rapid Transit (BRT) is a high-quality bus-based transit system that delivers fast and efficient service that may include dedicated lanes, busways, traffic signal priority, off-board fare collection, elevated platforms and enhanced stations.
CalPERS California Public Employees’ Retirement System
CAO City Administrator’s Office
Capital Budget A budget for capital expenditures, as opposed to operating expenditures.
Capital Improvement Program (CIP)/Capital Plan
A plan that identifies an organization’s capital project needs, prioritizes the projects, estimates costs, and proposes specific revenues, expenditures, and timeline to complete priority capital projects.
766
Capital Project Projects generally costing $100,000 or more designed to upgrade and repair existing facilities and infrastructure; purchase technology-related equipment and service contracts; and purchase other major equipment.
Carryforward Appropriations brought forward from a previous fiscal year to continue or complete a specific project, program, or activity.
CDBG Community Development Block Grant
CEDA Community and Economic Development Agency
COIN Caring for Oaklanders in Need
Consolidated Fiscal Policy The City's fiscal policies that include the City's policies on budgeting practices, reserve funds, budget process, fiscal planning, transparency, and public participation.
Contingency Reserve An appropriation of funds to cover unforeseen events, such as emergencies, newly required programs, shortfalls in revenue, or other unforeseen eventualities. For example, the City Council has set a policy for the General Fund reserve of 7.5 percent.
Contractual Services Operating expenditures for services provided by outside organizations and businesses, including maintenance contracts, consulting services, etc.
CORE Citizens of Oakland Respond to Emergencies Program
Core Services Key City lines of business.
CPRA Citizen’s Police Review Agency
CPRB Citizen’s Police Review Board
CSO
Central Service Overhead. Expenditures that are incurred by central service organizations, such as information technology, human resources, legal, accounting, and management, that are recovered through cost allocation to user departments and funds.
Debt Service The expenditure required to pay (“service”) interest and principal on outstanding debt.
Deferred Capital Investments/ Deferred
Maintenance
The practice of deferring capital maintenance or renewal activities that would be required to minimize a capital asset’s total cost of ownership in order to reduce short term expenditures.
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Deficit/Shortfall The amount by which budgeted or actual expenditures exceed revenues.
Department/Agency
A major unit of the municipal organization which is managed by an Agency / Department Director and comprised of a number of divisions which are functionally related to one another.
Department of Race & Equity The Department of Race and Equity was created by city ordinance in 2015. The Department is tasked with integrating, on a city-wide basis, the principle of ensuring that Oakland is a “fair and just” city, by eliminating systemic inequities caused by past and current decisions, systems of power and privilege, and policies.
Discretionary Funds Funds that are not restricted to specific purposes.
Division A unit of the municipal organization which reports to a department.
DOT Department of Transportation
EBMUD East Bay Municipal Utilities District
EDI Economic Development Initiative
EEC Enhanced Enterprise Community
EEO Equal Employment Opportunity
EIR Environmental Impact Report
Encumbrance
Obligations in the form of purchase orders, contracts or salary commitments, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Enterprise Fund
A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business. The rate schedules for these services are established to ensure that the revenues are adequate to cover all necessary expenditures.
EOC Emergency Operations Center
EWD Economic & Workforce Development
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Expenditure The actual expending (payment/disbursement) of financial resources, as recorded in the City’s financial system.
Expenditure Category
A basis for distinguishing types of expenditures. The major expenditure categories used by the City of Oakland are personnel services; operations and maintenance (O&M); and capital outlay.
FEMA Federal Emergency Management Agency
Finance Department The Finance Department consists of the following bureaus: Treasury, Controller, Revenue Management, and Budget.
Fiscal Year
A twelve-month time period signifying the beginning and ending period for recording financial transactions. The City of Oakland has specified July 1 through June 30 as its fiscal year.
Five-Year Financial Forecast
Each Budget Cycle the City is required to prepare a Five-Year Financial Forecast pursuant to Resolution No. 81399 C.M.S. The Forecast contains the two-year baseline budget for the forthcoming two-year budget period, clearly reflecting projected expenditures to maintain existing service levels and obligations, plus an additional three-year forecast of revenues and expenditures. The Five-Year Financial Forecast is not a budget and does not include any proposed balancing solutions or service levels changes.
FMS Financial Management System
Forecast An estimate of future conditions, particularly related to financial conditions.
FTE
An FTE or full-time equivalent is defined as a staff year. For example, two employees who work one-half time are considered one full-time equivalent.
Fund
An accounting entity that has a set of self-balancing accounts and that records financial transactions for specific activities or government functions. As required by governmental accounting standards, the City uses different funds to account for expenditures from various revenue sources. Restricted funds may be expended for purposes specified by law or grantor regulations. Discretionary or unrestricted funds may be spent for any lawful purpose designated by the City Council.
Fund Balance
The net effect of a fund’s assets less liabilities at any given point in time. The total fund balance includes a designated/reserved portion, usually for encumbrances, projects, or other prior commitments, as well as an undesignated/unreserved (i.e. “available”) portion.
Fund Group
A group of funds with similar restrictions and accounting treatment. The seven fund groups included in the City’s budget are: general funds; special revenue funds; enterprise funds; internal service funds; capital projects funds; debt service funds; and trust.
GAAP Generally Accepted Accounting Principles
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General Obligation (GO) Bond
A type of bond that is repaid and backed by the City’s full financial resources. These are distinct from revenue bonds, which are repaid using the revenue generated by the specific project the bonds are issued to fund.
General Purpose Fund (GPF)
One specific fund within the General Fund group of funds. Revenues from many of the City's taxes, fees and service charges are deposited into the General Purpose Fund. It is the fund from which the City has the most flexibility in making expenditures.
GIS Geographic-based Information System
Grant
A contribution by a government, other organization, private entity or individual, to support a particular activity.
Grants may be classified as either categorical or block grants, depending upon the amount of discretion allowed for the grantee. Grants may be competitive or based on allocation.
HAAB Housing Advisory and Appeals Board
HCD Housing and Community Development
Head Start
Federal formula grant program to promote the school readiness and comprehensive development of children ages 0 – 5 from low-income families through agencies and childcare providers in their own communities.
HJKCC Henry J. Kaiser Convention Center
HMIP Home Maintenance & Improvement Program
HOPWA Housing Opportunities for Persons with AIDS
HR/HRM Human Resources Management Department
HSD Human Services Department
HUD Federal Department of Housing and Urban Development
HVAC Heating, Ventilation & Air Conditioning
IAFF International Association of Firefighters
770
IMMS Integrated Maintenance Management System
ISF Internal Service Fund
ISTEA Intermodal Surface Transportation Efficiency Act
IT Information Technology
ITD Information Technology Department
JPA Joint Powers Authority
KTOP TV Channel 10—Oakland’s Government Channel
LAN Local Area Network
LBE Local Business Enterprise
Letter of Transmittal
The opening section of the budget which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the previous fiscal years, and the views and recommendations of the Mayor and City Administrator.
Liabilities
Amounts that the City is obligated to pay based upon prior events or transactions. Current liabilities are those that the City expects to pay within a one-year period. Long-term liabilities are obligations that the City will pay out over time, such as pensions, retiree medical obligations, and long-term debt service.
LLAD Landscaping and Lighting Assessment District
LMIHF Low and Moderate Income Housing Fund
Long-term Liability (also referred to as Unfunded
Liability)
A liability for which there is no offsetting asset and/or is not due within one year, often used in reference to pension liabilities (OPEB) and other long-term debt instruments such as bonds.
Measure A Approved by voters April 2025. Sales and use tax 0.5% for 10 years.
Measure D The 2018 Oakland Public Library Preservation Act. Approved by voters in June 2018. 771
Measure H
Approved in 2022, the measure will renew a $120 parcel tax for 14 years and generate $11.5 million a year for the Oakland Unified School District. The funds will be deployed to address dropout rates, prepare students for college and careers, and attract and retain teachers.
Measure HH Approved in 2016, the measure established a one cent per ounce tax on sugar-sweetened beverages.
Measure JJ
Approved in 2016, the measure expands “just cause” eviction protections and expands the powers of the Rent Board and Rent Adjustment Board.
Measure KK
Approved in 2016, the measure is a general obligation bond to invest $600 million in streets and sidewalk repair, city facilities, and anti-displacement and affordable housing efforts.
Measure LL Approved in 2016, the measure establishes a Civilian Police Commission and Community Police Review Agency.
Measure M Emergency Medical Service Retention Act of 1997
Measure MM Wildfire Prevention Zone Act 2024
Measure N Paramedic Services Act of 1997
Measure NN Citywide Violence Reduction Act 2024
Measure OO City Charter and Oakland Municipal Code Act 2024
Measure Q
Approved in 2022, the measure authorizes the City of Oakland to develop, construct, or acquire, or assist the development of, up to 13,000 low rent residential units in social housing projects within the city for the purpose of providing affordable rental housing.
Measure R
Approved in 2022, the measure amends the City Charter to replace gender-specific language with gender neutral language, such as replacing words like "fireman" with "firefighters" and using gender-neutral pronouns in referring to City officers and staff, recognizing women and non-binary persons as well as men are qualified for and hold such positions, and to avoid gender stereotyping and discrimination, and promote inclusivity.
Measure S
Approved in 2022, the measure amends the City Charter to allow the City Council by adopting an ordinance, to authorize voting by noncitizen residents, who are the parents, legal guardians, or legally recognized caregivers of a child, for the Office of Oakland School Board Director if they are otherwise eligible to vote under state and local law.
Measure T Approved in 2022, the measure amends Oakland's business tax rates to create a progressive rate structure that would (1) impose the highest rates on the highest grossing businesses, (2) increase Oakland's annual tax revenue by 772
an estimated $20,900,000, and (3) generate approximately $124,000,000 in total annual revenue for municipal services by imposing business tax rates of .05% to .55% of gross receipts, and other rates as stated in the measure.
Measure U
Approved in 2022, the measure improves public safety and invests in Oakland by creating affordable housing for Oaklanders, increasing housing for homeless Oaklanders, repaving streets to remove potholes, improving traffic/pedestrian safety, and updating fire stations and other public facilities, by issuing $850,000,000 in general obligation bonds, raising approximately $85,000,000 annually while bonds are outstanding at the rate of $0.071 per $100 ($71 per $100,000) of assessed value, with independent oversight and annual audits.
Measure V
Approved in 2022, the measure amends the Just Cause for Eviction Ordinance to: (1) prohibit no-fault evictions of children and educators during the school year; (2) extend eviction protections to tenants in recreational vehicles (RVs), tiny homes on wheels, and newly constructed units except during the first 10 years after issuance of the certificate of occupancy; (3) remove failure to sign a new lease as grounds for eviction; and (4) make other clarifying amendments.
Measure W
Approved in 2022, the measure amends the Oakland Municipal Code and City Charter to establish resident public financing for candidate election campaigns, increase transparency regarding independent spending in City elections, further restrict former city officials from acting as lobbyists, and provide additional resources to the Public Ethics Commission for implementation.
Measure X
Approved in 2022, the measure amends the Charter to, among other things, establish Councilmember term limits, require two hearings before Council places certain measures on the ballot; count Councilmember abstentions and absences as "no" votes in determining whether Mayor may break a tie; provide Public Ethics Commission discretion in setting Councilmember salaries; authorize the Commission to set City Attorney and Auditor salaries; and add and detail duties and provide minimum staffing for the Auditor.
Measure Y
Approved in 2022, the measure amends Oakland's Municipal Code to fund Oakland Zoo operations, staffing, maintenance and capital improvements, including but not limited to animal care and rehabilitation, educational and conservation programs, fire prevention, accessibility, and visitor services, by imposing an annual $68 parcel tax for single-family parcels, and other parcels as specified, for 20 years, raising approximately $12,000,000 annually with exemptions for low-income households and others, and citizen oversight.
Measure Z Police Services Parcel Tax and Parking Tax of 2014
MIC Municipal Improvement Capital Fund
Midcycle Budget
The City adopts a two-year budget (Biennial Budget). At the end of the first year, a Mid-Cycle Budget is adopted if any significant changes in circumstances warrant changes from the original adopted two-year budget.
Modified Accrual Basis
Modified Accrual Basis accounting recognizes an economic transaction as revenue in the operating statement when the resources are both measurable and available (i.e. collectible). Similarly, expenditures are generally recognized when an event or transaction is expected to draw on current spendable resources.
MSC Municipal Service Center
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MSSP Multi-Purpose Senior Services Program
MTC Metropolitan Transportation Commission
NCR Neighborhood Commercial Revitalization
Negative Fund Balance The situation in which a fund’s balance is negative, meaning that its liabilities exceed its assets.
NEH National Endowment for the Humanities
NOFA Notice of Funding Availability
NSC Neighborhood Service Coordinator
Oakland Promise
Oakland Promise is a cradle-to-career initiative designed to triple the number of Oakland public school students who complete college over the next decade.
OAS Oakland Animal Services
OBRA Oakland Base Reuse Authority
OCA Office of the City Attorney
OFD Oakland Fire Department
OMCF Oakland Museum of California Foundation
On-Going
Expenditures or revenues that are recurring. On-going revenues can be spent on both one-time and on-going expenditures. Some examples include expenditure of funds for salaries, or property tax revenues.
One-Time
Expenditures or revenues that are non-recurring. As a best practice, one-time revenues should be spent on one-time expenditures. Some examples include the expenditure of funds for road repaving, or real estate transfer tax revenue from a large property sale.
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OOB
Oakland Oversight Board, consists of representatives from the local taxing entities; exercises oversight functions over ORSA.
OPACT Oakland Police and Clergy Together
OPD Oakland Police Department
OPEB
Other Post-Employment Benefits, or OPEB, refers to benefits (other than pensions) that local governments provide to their retired employees, such as medical benefits.
OPED Oakland Paratransit for the Elderly & Disabled
Operating Budget A financial plan for the provision of direct services and support functions, as distinct from a capital budget.
Operations and Maintenance (O&M)
Expenditures related to operating costs, such as supplies, commodities, contractual services, materials, utilities and educational services.
OPL Oakland Public Library Department
OPOA Oakland Police Officers’ Association
OPR Oakland Parks & Recreation Department
OPRCA Oakland Parks and Recreation Cultural Advisory
OPW Oakland Public Works
ORSA
Oakland Redevelopment Successor Agency is the successor to the former Oakland Redevelopment Agency and is tasked with winding down all former redevelopment obligations.
OSCAR Open Space, Conservation and Recreation
OSHA Occupational Safety & Health Administration
OUSD Oakland Unified School District
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Overhead
Managerial, administrative, and support costs, such as finance, human resources, legal, and others, that are critical to operating the City but that are not associated with a specific direct service provided to the public. These costs are subject to a citywide overhead cost allocation plan to distribute costs on an equitable basis to departments and funds that are the beneficiaries of such activities.
PAL Police Athletic League
Personnel Services
Expenditures related to employee compensation including wages and salaries, fringe benefits, retirement, premiums, allowances and special / supplemental pay such as shift differentials.
PFRS Oakland’s Police and Fire Retirement System
POB Pension Obligation Bond
Program Budget
Programs, and associated program codes, are created to identify cross division or departmental efforts that have a common purpose. Using program codes, the budget (both revenues and expenditures) can be described in programmatic terms.
PSB
Public Sector Budgeting, an Oracle module currently used in the City of Oakland to develop the biennial policy budget.
Public Ethics Commission
The Public Ethics Commission (PEC) ensures compliance with the City of Oakland's government ethics, campaign finance, transparency, and lobbyist registration laws that aim to promote fairness, openness, honesty, and integrity in City government.
RAP
Rent Adjustment Program. The program addresses concerns and disputes between owners and renters through mediation.
ROPS
Recognized Obligation Payment Schedule, a six-month schedule of estimated payments for the Oakland Redevelopment Successor Agency which serves as its budget.
Reserve
A portion of a fund’s balance or a separate fund that is restricted for a specific purpose and is, therefore, not available for general appropriation.
Restricted Funds
Funds that can be spent only for the specific purposes stipulated by external source providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. Restricted funds may also include a legally enforceable requirement that the resources can only be used for specific purposes enumerated in the law.
RETT Real Estate Transfer Tax
776
Revenue
Funds that the City receives as income. Includes such items as taxes, licenses, user fees/charges for services, fines/penalties, grants, and internal revenue.
RLF Revolving Loan Fund
RPTTF Redevelopment Property Tax Trust Fund
SBE Small Business Enterprise
SCDI Sustainable Community Development Initiative
SHP Supportive Housing Program
SLBE Small Local Business Enterprise
Special Purpose Funds
Funds, exclusive of the General Fund and capital funds, which are separately administered because they are associated with a distinct function or enterprise.
Structural Deficit
A situation in which a fund’s expenditures are expected to routinely exceed its revenues, creating a regular shortfall/deficit.
THP Transitional Housing Program
Transfer
A movement of revenues or expenditures—either budgetary or actual—between organizational units, accounts, projects, programs or funds. Transfers between funds are reported as an expenditure (“transfer out”) in one fund and as revenue (“transfer in”) in the other. Transfers between fiscal years represent the carryforward of funds received in previous years to be expended in the new year and appear as revenue in the new year. Transfers between departments, funds, or from one fiscal year to another must be approved by City Council.
UBC Uniform Building Code
UCR Uniform Crime Report
Unaudited
Unaudited financial figures are figures reported prior to the completion of a financial audit of an organization’s financial statements. The City has an independent financial audit conducted following the close of each fiscal year to provide an independent opinion as to whether the City’s financial statements are stated in accordance with GAAP.
The audited financials are presented in the City’s Comprehensive Annual Financial Report. 777
USAR Urban Search and Rescue
VLF Vehicle License Fee
WIOA Workforce Investment & Opportunity Act
778