Statement of Activities Fund Financial Statements:

Functions/Programs

Governmental Activities: CITY OF ORINDA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2021

Net Revenue (Expense) and

Program Revenues Changes in Net Position

Operating Capital Charges for Grants and Grants and Governmental Expenses Services Contributions Contributions Activities

General government $2,893,144

($2,893,144) Police services 4,439,418 $166,466 (4,272,952) Public works and engineering 7,311,925 2,931,859 $331,698 $1,017,913 (3,030,455) Parks, recreation and library 4,169,449 2,524,123 (1,645,326) Planning 1,020,329 1,338,978 318,649 Interest on bonds payable 1,551,387 (1,551,387)

Total primary government $21,385,652 $6,961,426 $331,698 $1,017,913 (13,074,615)

Property taxes Sales taxes Franchise taxes Transfer tax Transient Occupancy Tax Interest income Miscellaneous

Total general revenues

Change in net position

Net position - beginning

Net position - ending

See accompanying notes to financial statements 10,824,872 3,139,364 1,161,418 519,674 34,660 106,663 2,630,490

18,417,141

5,342,526

91,328,412

$96,670,938

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FUND FINANCIAL STATEMENTS

Major funds are defined generally as having significant activities or balances in the current year.

GOVERNMENTAL FUNDS

The funds described below were determined to be Major Funds by the City for fiscal year 2020-21. Individual other governmental funds may be found in the Supplemental Section.

GENERAL FUND

The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

WILDER FACILITIES ENDOWMENT FUND

Accounts for revenues received in lump sum from the Developer of Wilder to support expenses prior to the full implementation of the Community Facilities District.

CCTA (CONTRA COSTA TRANSPORTATION AUTHORITY) FUND

This fund accounts for the voter approved transportation sales tax used for voter approved transportation programs and projects as administered by the Contra Costa Transportation Authority.

CITY CAPITAL PROJECTS FUND

This fund accounts for transfers from the General Fund and expenditures related to infrastructure improvements funded primarily from one-time sources of revenue.

ROAD BONDS 2016 CAPITAL PROJECTS FUND

This fund accounts for costs associates with repair, restoration and upgrade of the City’s roads and drains funded by the 2016 General Obligation Bonds.

ROAD BONDS 2014 DEBT SERVICE FUND

This fund Accounts for the collection of tax proceeds and the payment of debt service for the 2014 General Obligation Bonds.

ROAD BONDS 2016 DEBT SERVICE FUND

This fund Accounts for the collection of tax proceeds and the payment of debt service for the 2016 General Obligation Bonds. This fund was closed during the fiscal year ended June 30, 2021.

AFFORDABLE HOUSING FUND

This fund Accounts for costs associated with monitoring the City’s affordable housing.