MEMORANDUM 

 TO: HONORABLE MAYOR & 

CITY COUNCIL

FROM: Erin Roseman, 

Director of Finance

 

SUBJECT: American Rescue Plan Act: 

Submission of State and Local 

Fiscal Recovery Funds 2021 

Recovery Plan 

DATE: August 30, 2021 

 

City Administrator Date: 

Approval 

INFORMATION 

The attached report has been prepared in response to reporting requirements established by the 

U.S. Department of the Treasury for recipients of American Rescue Plan Act (ARPA) State and 

Local Fiscal Recovery Funds (SLFRF). It addresses the City’s SLFRF expenditures between 

March 3 and June 30, 2021 and confirms the use of these funds to replace revenue losses 

experienced during the COVID19 global pandemic. As directed by the Council on June 24, 

2021, $33,057,282 in SLFRF funds were used to support general governmental services during 

this period. 

The attached plan documents the City’s use of SLFRF funds and is required to be disclosed on 

the public website of organizations receiving these allocations. It will be updated periodically as 

required by the U.S. Treasury.

Respectfully submitted, 

 ERIN ROSEMAN 

 Director of Finance 

 Finance Department 

For questions, please contact STEPHEN WALSH, CONTROLLER, AT (510)-238-4906. 

Attachments (1) 

 State and Local Fiscal Recovery Funds 2021 Recovery Plan

DISTRIBUTION DATE: __Aug. 31, 2021____ 

Erin Roseman (Aug 30, 2021 09:50 PDT)

Aug 30, 2021
City of Oakland, California 

Recovery Plan 

State and Local Fiscal Recovery 

Funds 

2021 Report 

   
City of Oakland 2021 Recovery Plan Performance Report 1

City of Oakland 

2021 Recovery Plan 

Table of Contents 

General Overview ........................................................................................................................ 3 

Executive Summary .................................................................................................................. 3 

Uses of Funds ........................................................................................................................... 3 

Promoting Equitable Outcomes ................................................................................................. 4 

Community Engagement ........................................................................................................... 5 

Labor Practices ......................................................................................................................... 5 

Use of Evidence ........................................................................................................................ 5 

Table of Expenses by Expenditure Category ............................................................................ 6 

Project Inventory ......................................................................................................................... 8 

Revenue Replacement Project ................................................................................................. 9 
City of Oakland 2021 Recovery Plan Performance Report 2

GENERAL OVERVIEW 

Executive Summary 

The City of Oakland has committed its allocation from the State and Local Fiscal Recovery Fund 

to revenue replacement. The City’s finances are supported by many economically sensitive 

revenues which experienced severe declines during the pandemic. In order to assure the City’s 

continued ability to meet the needs of its residents, State and Local Fiscal Recovery Fund 

revenues will be used to address pandemic revenue losses and support general governmental 

services. 

Uses of Funds 

The City of Oakland’s adopted budget prioritizes many of the same values cited by the US 

Treasury in its guidance on State and Local Fiscal Recovery Funds. Guiding principles for the 

City of Oakland’s budget include 

 Advancing racial equity by ensuring service impacts create a net benefit for historically 

under-invested, low-income communities of color; 

 Preserving services and staffing by minimizing service reductions, restoring vacancies, 

and preventing layoffs; and 

 Protecting the City’s long-term financial health by addressing unfunded retirement 

liabilities and deferred maintenance, maintaining positive credit ratings, and not adding 

new ongoing liabilities without new ongoing revenues. 

Oakland’s City Council has also approved four policy and budget priorities based on the values 

of equity, transparency, and effectiveness: 

 Affordable housing and homelessness solutions; 

 Public safety and violence prevention; 

 Good jobs and vibrant economy; and 

 Clean, healthy, sustainable neighborhoods. 

The City of Oakland’s commitment of State and Local Fiscal Recovery Funds to replace 

revenue losses experienced during the pandemic extends these principles and priorities to its 

use of these critical federal funds. 

In addition to State and Local Fiscal Recovery Funds the City of Oakland has also received 

ARPA funding for Emergency Rental Assistance and, as a subrecipient to the State of 

California, from the Homekey Program. These funds have been targeted to homelessness 

prevention through rent relief programs and to the acquisition of affordable housing. 

Promoting equitable outcomes 

Equity is an explicit guiding principle for the City of Oakland’s budget development process and 

all policy proposals are reviewed with an equity lens. Detailed descriptions of policy 

adjustments and related equity impacts in Oakland’s FY 2021-23 Adopted Policy Budget can be 

found online at: https://stories.opengov.com/oaklandca/published/2O53-Vkqy. 
City of Oakland 2021 Recovery Plan Performance Report 3

Community Engagement 

Oakland’s budget process prioritizes public input and community engagement. Details on this 

process can be found online at: https://stories.opengov.com/oaklandca/published/HVhEzql7o. 

Labor Practices 

The City of Oakland has a long track record of strong relations with its labor partners but is not 

proposing to use ARPA funds for infrastructure.

Use of Evidence 

The City of Oakland is not proposing to use ARPA funds for evidence-based interventions 

and/or projects. 

Table of Expenses by Expenditure Category

Category Cumulative 

expenditures to 

date ($) 

Amount spent 

since last 

Recovery Plan 

6 Expenditure Category: Revenue Replacement 33,057,282 33,057,282 

6.1 Provision of Government Services 33,057,282 33,057,282 

Project Inventory 

Revenue Replacement Project 

Project 1: Revenue Replacement, FYE 6/30/21 

Funding amount: $33,057,282 

Project Expenditure Category: 6, Revenue replacement 

Project overview

 Funds will be used to replace general governmental revenues 

Use of Evidence 

 Not applicable 

Performance Report 

The Revenue Replacement project will be broadly assessed on the basis of its support 

for general governmental services and impacts on the City’s fiscal sustainability. No 

new activities or metrics are proposed as all funds will be used to replace revenue 

losses experienced during the pandemic. 
ARPA SLFRF Recovery Plan 2021 informational

memo 8-30-21

Final Audit Report 2021-08-30

Created: 2021-08-30

By: Stephen Walsh (SWalsh@oaklandca.gov)

Status: Signed

Transaction ID: CBJCHBCAABAAqOCLW2Wxk792zW-xaWlxM7kjtrRN3_H4

"ARPA SLFRF Recovery Plan 2021 informational memo 8-30-21

" History

Document created by Stephen Walsh (SWalsh@oaklandca.gov)

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Agreement completed.

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