Glossary of Terms

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• adopted budget. .
• aggregate. visualization.
• 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.
• cash flow. accounting term.
• debt service. accounting term.
• expenditure. accounting term.
• 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.
• 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. .