Financial Reports and Policies

The City of Berkeley has several policies to guide the management of its finances. The City also regularly reports on the status of its finances through a variety of reports.

Financial policies

Debt Management and Disclosure Policy

The Debt Management Policy provides guidelines for how the City of Berkeley will manage its debt portfolio.

Read the Debt Management Policy

General Fund Reserve Policy

The General Fund is the City’s primary operating fund that pays for general services provided by the City as well as public safety and capital improvements. The General Fund Reserve Policy describes the reserves that the City will set aside in case of economic downturns or catastrophic events.

Read the General Fund Reserve Policy

Investment Policy

The Director of Finance invests the City’s idle funds in order to ensure financial security. The City Council approves an annual investment strategy that sets the policy for how the City will invest its funds.

The City’s investment policy is to invest public funds in a manner that will provide maximum security, adequate liquidity and sufficient yield, while meeting the daily cash flow demands of the City and conforming to all statutes and regulations governing the investment of public funds.

Financial Reports

Annual Comprehensive Financial Report

Read the Annual Comprehensive Financial Report (ACFR) for information about the financial state of the City. The report contains details about revenue generated from various City funds, as well as demographic and statistical information to help you understand the financial condition of the City for each fiscal year.

Quarterly Investment Reports

The Director of Finance provides quarterly reports to City Council on the status of the investment portfolio. The report includes all investments managed by the City of Berkeley and provides information on the types, values, term, and yield of each security.

Indirect Cost (IDC) Allocation Plan

The annual Indirect Cost Allocation Plan documents the costs associated with City services. The plan also lays out how indirect costs will be distributed across operating Departments for a given fiscal year.

Single Audit Report

Each year, an independent auditor reviews the City of Berkeley’s federal grant-funded programs and compiles a report. The audit examines both financial reporting and compliance.

Section 115 Trust Investment Report

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