2025-city-of-oakland-acfr_final-123025.pdf

General Fund Federal/ State Grant Fund Low and Moderate Income Housing Asset Fund Municipal Capital Improvement Fund Other Special Revenue Fund Other Governmental Funds Total ASSETS Cash and investments $ 888,740 $ 24,776 $ 19,630 $ 39,574 $ 274,198 $ 101,302 $ 1,348,220 Receivables (net of allowance for uncollectibles of $17,735) Accrued interest 9,342 120 231 2,167 2,609 876 15,345 Property taxes 7,790 — — — 16,852 3,494 28,136 Accounts receivable 78,782 189 3 1,006 12,530 8,675 101,185 Grants receivable — 69,117 — — 157 4,904 74,178 Lease receivable 17,665 — — 26,144 — — 43,809 Due from Port 7,996 — — — — 661 8,657 Due from ORSA trust fund 560 — 1,437 127 — — 2,124 Due from custodial funds 129 — — — — — 129 Due from other funds 2,227 — — — — — 2,227 Due from other governments 12,717 — — — 69 — 12,786 Notes and loans receivable (net of allowance for uncollectibles of $210,218) 52,322 221,228 305,863 139,323 796 — 719,532 Restricted cash and investments 23,453 — 1,802 232,325 — 6,282 263,862 Property held for resale 2 — 30,677 95,213 — — 125,892 Prepaid items 943 5,321 — — 408 — 6,672 TOTAL ASSETS $ 1,102,668 $ 320,751 $ 359,643 $ 535,879 $ 307,619 $ 126,194 $ 2,752,754 LIABILITIES Accounts payable and accrued liabilities $ 80,128 $ 23,935 $ 3 $ 8,180 $ 18,954 $ 7,140 $ 138,340 Due to other funds — — — — — 1,458 1,458 Due to other governments — 50 — 463 — — 513 Unearned revenue 5,001 68,681 — — 28,333 — 102,015 Other 6,968 4,305 4 766 11,770 2,965 26,778 TOTAL LIABILITIES 92,097 96,971 7 9,409 59,057 11,563 269,104 DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property tax 8,395 — — — 15,059 2,573 26,027 Unavailable revenue - notes and loans 52,322 221,228 306,358 141,360 796 — 722,064 Unavailable revenue - grants and others 10,284 30,950 — 198 77 1,948 43,457 Unavailable revenue - loans to ORSA — — 1,437 127 — — 1,564 Leases 16,852 — — 26,543 — — 43,395 TOTAL DEFERRED INFLOWS OF RESOURCES 87,853 252,178 307,795 168,228 15,932 4,521 836,507 FUND BALANCES Nonspendable 945 5,321 — — 408 — 6,674 Restricted 420,809 — 51,841 358,242 — 100,432 931,324 Committed 249,281 — — — 27,137 1,823 278,241 Assigned 60,476 — — — 205,085 9,297 274,858 Unassigned 191,207 (33,719) — — — (1,442) 156,046 TOTAL FUND BALANCES 922,718 (28,398) 51,841 358,242 232,630 110,110 1,647,143 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 1,102,668 $ 320,751 $ 359,643 $ 535,879 $ 307,619 $ 126,194 $ 2,752,754 City of Oakland Balance Sheet Governmental Funds June 30, 2025 (In thousands) The notes to the basic financial statements are an integral part of this statement. 25