Glossary of Terms

• adopted budget.
• aggregate.
• baseline development.
• budget cycle.
• Budget Process Transparency Ordinance.
• budget.
• budget cycle.
• business license tax. revenue source.
• capital improvement projects.
• cash flow.
• debt service.
• expenditure.
• fines and penalties. revenue source.
• Five-Year Forecast.
• fund. A "fund" is like a government's bank account. Funds come with rules that limit what moneys can be put in them and where the money can go. See: interfund transfer, general fund, non-discretionary fund.
• fiscal year.
• gas tax. revenue source.
• general fund.
• grants and subsidies. revenue source.
• interest income. revenue source.
• interfund transfers. revenue source.
• internal service funds. revenue source.
• licenses and permits. revenue source.
• local tax. revenue source.
• Midcycle Budget Amendment.
• miscellaneous revenue. revenue source.
• non-discretionary fund.
• Oakland's Budget Office.
• OpenOakland. OpenOakland is the volunteer-led not-for-profit group that builds and runs Open Budget Oakland.
• parking tax. revenue source.
• property tax. revenue source.
• real estate transfer tax. revenue source.
• revenue.
• sales tax. revenue source.
• service charges. revenue source.
• State of the Budget.
• Statement of Councilmember Priorities.
• transfers from fund balance. revenue source.
• transient occupancy tax. revenue source.
• treemap. A treemap is a chart style that shows how money is spent within a category. link.
• utility consumption tax. revenue source.
• Year-Round Budget Amendments.