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Fund Summaries

Fund Summaries -- 146 pages · pp. 998-1143 ↗

Intro from p. 998 ↗

City of Portland Fiscal Year 2026-27 Proposed Budget Fund Summaries 998

Contents

Section PDF pages Description
[doc] Guide to Fund Summaries p. 999 ↗ Fund Summaries by Service Area These sections detail the resources and requirements of each City fund. A brief description of each fund’s purpose and relevant trends and issues are incorporated with fund financial information. 999
[dir] Citywide pp. 1000-1009 ↗ Portland's Citywide funds comprise layers of financial operations and stability mechanisms. The General Fund ($1.18B in FY 2026-27 expenses) funds core city services, while the Citywide Obligations Reserve Fund ($67.4M) and General Reserve Fund ($93.2M) support long-term planning and financial stability, with dedicated sources like the Recreational Cannabis Tax Fund ($6.7M).
[dir] City Administrator. . pp. 1010-1046 ↗ The City Administrator manages 31 specialized funds supporting Portland's debt service, urban renewal areas, tax increment financing districts, and municipal operations. Major 2026-27 proposed budgets include bonded debt interest and sinking ($31.1M), insurance and claims ($44.1M), and special finance reserves ($78.6M). The portfolio also includes local improvement districts, pension obligations, and various neighborhood-focused debt service funds.
[dir] City Operations. pp. 1047-1063 ↗ City Operations covers fleet ($149.9M), facilities ($126.0M), technology ($144.2M), printing ($8.25M), health insurance ($202.6M and $26.99M), and fire/police retirement programs ($353.0M plus reserves). Most are self-funded through interagency charges. Key budget pressures include 14% growth in retirement funding and 19% growth in health insurance.
[dir] Community & Economic Development. pp. 1064-1096 ↗ Community & Economic Development encompasses 17 special revenue and enterprise funds supporting housing, clean energy, education, and community services. Development Services ($96.3M), Tax Increment Financing Reimbursement ($58.98M), and Housing Investment ($56.3M) are the largest. Programs include affordable housing, Clean Energy Surcharge Fund, waste management, arts education, and city venue operations.
[dir] Public Safety. pp. 1097-1103 ↗ Public Safety encompasses three special revenue funds: Emergency Communication ($39.6M) provides 911 dispatch for Portland and six regional jurisdictions, Fire Capital funds apparatus and facilities replacement (projected to deplete within three to five years), and Police Special Revenue ($6,843,000) manages law enforcement revenues and operates the RegJIN records system serving five counties.
[dir] Public Works. pp. 1104-1143 ↗ The Public Works directory encompasses 20 operational and capital funds managing Portland's water, sewer, transportation, parks, and parking systems. Water is the largest sector ($1.11B operating, $890.7M capital), followed by Sewer ($783.9M operating) and Transportation ($439.9M), with additional funds supporting Parks Capital Improvements ($147.7M), Parks Levy ($91.2M), and enterprise programs.

See also