The City of Oakland has two parts to its budget. Restricted funds are revenues received by the City of Oakland through grants, fees, bond measures and other revenues collected for a specific purpose. Discretionary funds are generated from various taxes and other charges (see Chart 2 below). These discretionary funds comprise the General Purpose Fund (GPF) that pays for essential programs and services such as police, fire protection, libraries, senior centers, recreation programs, elected offices and municipal business functions. Because these funds have less restrictions over their use, policy discussion often focuses on GPF revenues and expenditures.