In 2021, the City of San Diego released the Parks Master Plan and the Performance Audit of Equity in Recreation Programming, both of which identified inequities across the Parks and Recreation Department (Department) relating to park access and recreation programs. The Parks Master Plan identified 142 policies and recommendations to improve equitable access to parks and programs for all San Diegans, while the Performance Audit of Equity in Recreation Programming outlined 16 recommendations to improve access to programs for all.

One of the key recommendations from the audit was to identify funding to support equitable access to programs and reduce financial barriers to participation. With that, the Department worked for several years to establish a new revenue source, a special revenue fund and a Council Policy for the sole purpose of increasing access to affordable recreation programs in Communities of Concern, as identified in the 2021 Climate Equity Index Report.

The process to establish the Opportunity Fund Fees, Revenue Fund and Council Policy took over four years, from 2019 to the present. Between 2019 and 2022, the Department focused on incorporating the Opportunity Fund Fee into the Parks and Recreation Department Fee Schedule and developing the Special Revenue Fund, the Opportunity Fund. Having this structure in place allowed the Department to begin collecting its first ever equity-based revenue through permits.