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

Business-type Activities - Enterprise Funds Governmental Activities Sewer Service Fund Nonmajor Fund Parks and Recreation Total Internal Service Funds OPERATING REVENUES Rental $ — $ 1,036 $ 1,036 $ — Sewer services 75,926 — 75,926 — Charges for services — — — 145,643 Other 7 — 7 — TOTAL OPERATING REVENUES 75,933 1,036 76,969 145,643 OPERATING EXPENSES Personnel 25,338 140 25,478 55,728 Supplies 771 468 1,239 11,506 Depreciation and amortization 8,250 58 8,308 11,314 Contractual services and supplies 4,225 — 4,225 9,814 Repairs and maintenance 11,797 — 11,797 13,037 General and administrative 10,449 191 10,640 18,351 Rental 2,236 14 2,250 1,779 Other — — — 40,838 TOTAL OPERATING EXPENSES 63,066 871 63,937 162,367 OPERATING INCOME (LOSS) 12,867 165 13,032 (16,724) NON-OPERATING REVENUES (EXPENSES) Interest and investment income (loss) 5,062 (34) 5,028 3,507 Interest expense (401) — (401) (297) Insurance claims and settlements — — — 1,951 Other — — — 39 TOTAL NON-OPERATING REVENUES (EXPENSES) 4,661 (34) 4,627 5,200 INCOME (LOSS) BEFORE TRANSFERS 17,528 131 17,659 (11,524) Transfers in — 427 427 — Transfers out (1,697) (1) (1,698) (6,690) Change in net position 15,831 557 16,388 (18,214) Net position - beginning 300,726 (91) 300,635 37,473 NET POSITION - ENDING $ 316,557 $ 466 $ 317,023 $ 19,259 City of Oakland Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds Year Ended June 30, 2025 (In thousands) The notes to the basic financial statements are an integral part of this statement. 30