FY 2026-27 Proposed Midcycle Budget

Note that the items listed above serve to illustrate that the proposed budget fulfills the minimum funding requirements stipulated by the Charter and do not constitute an exhaustive inventory of City funded children and youth programs and services. 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Parks Measure Q - Fund 2244) The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Parks Measure Q – Fund 2244) authorizes a twenty-year annual special parcel tax beginning in fiscal year FY 2020-21 through FYs 2039-40. Tax revenues* collected (net of any collection and tax levy costs and fees) are limited to the following purposes:   No less than 64% for parks, landscape maintenance, and recreational services; 30% for services to address homelessness and enable unsheltered and unhoused residents to access temporary shelters, transitional and supportive housing, and permanent housing; 5% for services and projects to address water quality and litter reduction, including by maintaining and cleaning stormwater trash collection systems; and 1 % to cover the costs of auditing and evaluating programs, strategies, and services undertaken pursuant to this measure.   *Central Services Overhead costs may not be recovered from this revenue.       Maintenance of Effort (MOE) For so long as the parcel tax is in effect, the City of Oakland must maintain service levels at the equivalent or greater than the service levels as to those provided in the Fiscal Year (FY) 2019-21 Adopted Policy Budget for FY 2019-20. If this maintenance of effort is not met, the City may not expend any revenue attributable to this parcel tax for the service area.   Parks, Landscape Maintenance, and Recreational Services: The maintenance of effort language restricts that the City’s operative fiscal year budget may not appropriate more than 55% of the estimated revenue allocated to the parks, landscape maintenance and recreation services to preserve parks maintenance services. Due to the severe budgetary deficits in City funds, the FY 2026-27 Proposed Midcycle budget does not meet this requirement. Per the Parks Measure Q language, "The City Council may temporarily suspend the provision of Section 4 by resolution to meet urgent and changing needs in the event of extreme fiscal necessity". The legislation accompanying the Budget will contain the necessary explanations for the need to suspend this requirement.   General Purpose Fund Support: The proposed budget includes a GPF contribution in the amount of $510,218 to support eligible parks maintenance and operations expenditures in order to help the City move closer toward compliance with the MOE requirements under the measure.  With this GPF funding, the Parks, Landscape Maintenance, and Recreational Services allocation still remains approximately $1.9 million below the amount needed to meet the MOE requirement.   Homeless Services: The City's operative fiscal year budget maintenance of effort language excludes any revenue appropriated from the Affordable Housing Trust Fund, Fund 1870.     Proposed Measure E Funding (If Approved by Voters) The Mayor’s plan for Measure E spending, should it be approved by voters will also allow the City to meet the minimum funding requirements for Parks Maintenance under Measure Q.      You may read the full ballot measure language for The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act here. 82