Fiscal Year 2013-2015 Special Budget Meeting

HONORABLE MAYOR AND CITY COUNCIL Subject: Proposed FY 13-15 Proposed Policy Budget Date: May 13.2013 Page 8 Please note that the notation on page D-46 of the Proposed Budget regarding funding for library staffing was an inadvertent error. The Proposed Budget should have read that the 6.7 FTE positions are proposed to be funded out of the 1760 fund are for KTOP operations, not the Library. Staff sincerely apologizes for not catching this error during review. See page E- 15 for Library's budget, there is no allocation from Fund #1760. 12) Why does the Proposed Budget seek to layoff/eliminate positions while at the same time adding new positions? Why is the Administration seeking to redeploy existing employees into these new/add deletes/additional positions? The Policy Budget is the City's formal financial policy document, which reflects the organizational goals (see page H-2). Department staff developed departmental plans based on departmental missions and goals, which are presented in each of the department sections on the Proposed Budget. Department staff also projected revenue and expenditures within > the citywide projections and restricted funds. Staffing configurations are designed according to operational needs and the funding available as well as the funding restrictions. The position changes and service impacts are listed both in the budget document for the entire city starting on page D-7 and in Department Summary section. In addition, the PowerPoint presentation presented at the April 30, 2013 Special City Council meeting also listed all department position changes and service impacts. This PowerPoint presentation can be found on the Budget Office's website at: http://www2.oaklandnet.com/OAK040588 13) What is Fund 5671? What is the balance in this fund? Fund 5671, the Oakland Army Base Reuse Authority (OBRA) Leasing and Utility Fund, was created in February 2012 to capture all assets and liability transfers from the former Oakland Redevelopment Agency, OBRA Leasing and Utility Funds into a City fund. This fund accounts for such activities related to the Oakland Army Base. The fund balance as of June 30, 2012 is $61,531,140. The Projected ending fund balance as of June 30, 2013 is . $60,615,770 of which $48,939,424 is property held for resale. Please note that the funds that are designated as a local match for federal/state grants that are associated with the Army Base project. 14) Provide a list of all funds which feed off the general fund, i.e. 4100,4400, etc. Please refer to Attachment F. 15) Please identify which non-General Purpose Fund (GPF) funds have some GPF funds within them and discretion do we have with those GPF funds? When a fund has a negative fund balance or goes over budget, does the fund "feed" off the General Fund? As each fund is set up for specific purposes (in accordance with generally accepted . accounting practices), the General Purpose Fund does not comingle with non-General Purpose Funds. However, the general Purpose Fund can be the source of other funds, through the General Fund's proportional share of costs charged through the cost allocation plan or