Glossary of Terms

• "fund" is the example.
• edit here: https://docs.google.com/spreadsheets/d/1HUdqEj1LHq4Ndx2I0gK9ebM8mF-toHp23sCNb59PfvE/edit?usp=sharing
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• adopted budget. .
• aggregate. visualization.
• asset. accounting term. something you own
• baseline development. .
• budget cycle. accounting term.
• Budget Process Transparency Ordinance. .
• budget. accounting term.
• budget cycle. accounting term.
• business license tax. revenue source.
• capital improvement projects. accounting term. Long term or non-routine activities to add to, fix, or otherwise improve capital assets (like land, buildings, or big equipment).
• cash flow. accounting term.
• debt service. accounting term. The money needed or the money spent to pay off the principal or interest on a loan or other debt
• expenditure. accounting term. An amount spent on something ("that was a $2 expenditure") or the activity of spending something
• fines and penalties. revenue source.
• Five-Year Forecast. .
• fund. accounting term. 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. Related: interfund transfer, general fund, non-discretionary fund.
• fiscal year. accounting term. Many organizations, like the City of Oakland, the State of California, and the U.S. Government, plan and record financial activities over the twelve months starting in July and ending in June of the next year. This is the "fiscal year" used in the City's budget.
• gas tax. revenue source.
• general fund. accounting term.
• 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. accounting term.
• 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. accounting term.
• 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. visualization. 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. .