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

Page Schedule of Employer OPEB Contributions: City Retiree Health Plan ................................................................................................. 132 Port Retiree Health Plan ................................................................................................. 134 Budgetary Comparison Schedule – General Fund ...................................................................... 135 Budgetary Comparison Schedule – Other Special Revenue Fund .............................................. 136 Notes to Required Supplementary Information ........................................................................... 137 COMBINING FINANCIAL STATEMENTS AND SCHEDULES Other Governmental Funds Combining Balance Sheet ..................................................................................................... 139 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............ 140 Other Governmental Funds – Special Revenue Funds Combining Balance Sheet ..................................................................................................... 141 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............ 142 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual .......................................................................................................... 143 Other Governmental Funds – Debt Service Funds Combining Balance Sheet ..................................................................................................... 147 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............ 148 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual .......................................................................................................... 149 Internal Service Funds Combining Statement of Fund Net Position ......................................................................... 153 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ............. 154 Combining Statement of Cash Flows ................................................................................... 155 Fiduciary Funds Private-Purpose Trust Funds Combining Statement of Fiduciary Net Position ........................................................... 157 Combining Statement of Changes in Fiduciary Net Position ......................................... 158 STATISTICAL SECTION Index to Statistical Section .......................................................................................................... 159 Net Position by Component ......................................................................................................... 160 Changes in Net Position .............................................................................................................. 161 Fund Balances, Governmental Funds .......................................................................................... 162 Changes in Fund Balances, Governmental Funds ....................................................................... 163 Tax Revenues by Source, Governmental Funds .......................................................................... 164 Assessed Value of Taxable Property ........................................................................................... 165 Direct and Overlapping Property Tax Rates ............................................................................... 166 Principal Property Taxpayers ...................................................................................................... 167 CITY OF OAKLAND Annual Comprehensive Financial Report Year Ended June 30, 2025 Table of Contents (Continued)