Disclosure Statement Exhibits

EXHIBIT B
SEWAGE DISPOSAL SYSTEM BONDS & RELATED DWSD REVOLVING SEWER BONDS
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DWSD SEWER BONDS & RELATED DWSD

REVOLVING SEWER BONDS AS OF THE PETITION DATE
Balance
as of
Petition Date
Bond
Date
Amount
Issued
Range of
Interest Rates
Maturity
Date
Sewage
Disposal System
Revenue Bonds:
Series 1998-A
12-14-06
$ 67,615,000
5.25 to 5.50 %
7/1/12-23
$ 62,764,670
MBIA
Series 1998-B
12-14-06
67,520,000
5.25 to 5.50
7/1/12-23
62,318,566
MBIA
Series 1999-A (* *)
12-1-99
33,510,118
0.00
7/1/12-21
55,576,628
NPFGC
Series 2001-B
9-15-01
110,550,000
5.50
7/1/23-29
110,833,190
NPFGC
Series 2001-C (1)
6-5-09
154,870,000
5.25 to 7.00
7/1/12-27
152,859,785
Assured Guaranty
Series 2001-C (2)
5-8-08
122,905,000
3.50 to 5.25
7/1/14-29
121,649,072
MBIA/Berkshire
Hathaway
Series 2001-D
9-23-01
92,450,000
Variable (a)
7/1/32
21,316,121
MBIA
Series 2001-E
5-7-08
136,150,000
5.75
7/1/24-31
136,514,621
FGIC/Berkshire
Hathaway
Series 2003-A
5-22-03
599,380,000
3.30 to 5.50
7/1/12-32
184,772,445
Assured Guaranty
Series 2003-B
6-5-09
150,000,000
7.50
7/1/32-33
150,523,973
Assured Guaranty
Series 2004-A
1-09-04
101,435,000
5.00 to 5.25
7/1/12-24
60,942,805
Assured Guaranty
Series 2005-A
3-17-05
273,355,000
3.40 to 5.125
7/1/12-35
238,425,912
MBIA
Series 2005-B
3-17-05
40,215,000
3.40 to 5.50
7/1/12-22
37,286,604
MBIA
Series 2005-C
3-17-05
63,160,000
5.00
7/1/12-25
49,695,460
MBIA
Series 2006-A
5-7-08
123,655,000
5.50
7/1/34-36
123,971,760
MBIA/Berkshire
Hathaway
Series 2006-B
8-10-06
250,000,000
4.00 to 5.00
7/1/12-36
243,795,428
NPFGC
Series 2006-C
8-10-06
26,560,000
5.00 to 5.25
7/1/16-18
26,622,841
NPFGC
Series 2006-D
12-14-06
370,000,000
Variable (a)
7/1/12-32
288,885,311
Assured
Guaranty/FSA
Series 2012-A
6-26-12
659,780,000
5.00 to 5.50
7/1/14-39
661,353,260
Assured Guaranty
Total Sewage Disposal System Revenue Bonds
Insurer
$2,790,108,452
* * - Capital Appreciation Bonds

a - Interest rates are set periodically at the stated current market interest rate.
b - Indicates certain of bonds within series are callable under terms specified in the indenture; all other bonds are
noncallable.
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Bond Date
DWSD Revolving Sewer
Bonds:
Series 1992-B-SRF
Amount Issued
Range of
Interest Rates
Maturity Date
2.00 %
10/1/12-13
Balance
as of
Petition Date
9-10-92
$ 1,915,000
Series 1993-B-SRF
9-30-93
6,603,996
2.00
10/1/12-14
779,574
Series 1997-B-SRF
9-30-97
5,430,174
2.25
10/1/12-18
1,882,416
Series 1999-SRF-1
6-24-99
21,475,000
2.50
4/1/13-20
8,814,549
Series 1999-SRF-2
9-30-99
46,000,000
2.50
10/1/12-22
26,050,770
Series 1999-SRF-3
9-30-99
31,030,000
2.50
10/1/12-20
14,400,455
Series 1999-SRF-4
9-30-99
40,655,000
2.50
10/1/12-20
18,863,135
Series 2000-SRF-1
3-30-00
44,197,995
2.50
10/1/12-22
22,109,906
Series 2000-SRF-2
9-28-00
64,401,066
2.50
10/1/12-22
36,317,016
Series 2001-SRF-1
6-28-01
82,200,000
2.50
10/1/12-24
54,544,430
Series 2001-SRF-2
12-20-01
59,850,000
2.50
10/1/12-24
39,720,877
Series 2002-SRF-1
6-27-02
18,985,000
2.50
4/1/13-23
10,738,639
Series 2002-SRF-2
6-27-02
1,545,369
2.50
4/1/13-23
871,753
Series 2002-SRF-3
12-19-02
31,549,466
2.50
10/1/12-24
19,331,028
Series 2003-SRF-1
6-28-03
48,520,000
2.50
10/1/12-25
34,467,406
Series 2003-SRF-2
9-25-03
25,055,370
2.50
4/1/13-25
16,511,283
Series 2004-SRF-1
6-24-04
2,910,000
2.125
10/1/12-24
1,901,851
Series 2004-SRF-2
6-24-04
18,353,459
2.125
4/1/13-25
11,963,005
Series 2004-SRF-3
6-24-04
12,722,575
2.125
4/1/13-25
8,284,197
Series 2007-SRF-1
9-20-07
156,687,777
1.625
10/1/12-29
140,784,514
Series 2009-SRF-1
4-17-09
22,684,557
2.50
4/1/13-30
9,878,643
Series 2010-SRF-1
1-22-10
6,793,631
2.50
4/1/13-31
3,383,696
Series 2012-SRF
8-30-12
14,950,000
2.50
10/1/15-34
4,332,541
Total DWSD Revolving Sewer Bonds Payable
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115,679
$486,047,363
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EXHIBIT C
WATER SYSTEM BONDS & RELATED DWSD REVOLVING WATER BONDS
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DWSD WATER BONDS & RELATED DWSD

REVOLVING WATER BONDS AS OF THE PETITION DATE
Bond
Date
Amount Issued
Range of
Interest
Rates
Maturity
Date
Balance as of
Petition Date
Insurer
Water Supply System

Revenue Bonds:
Series 1993
10-15-93
$ 38,225,000
6.50%
7/1/14-15
$ 24,799,852
Series 1997-A
8-01-97
186,220,000
6.00
7/1/14-15
13,470,658
MBIA
Series 2001-A
5-01-01
301,165,000
5.00
7/1/29-30
73,961,840
NPFGC
Series 2001-C
5-14-08
190,405,000
3.50 to 5.75
7/1/14-29
188,732,240
FGIC/
Berkshire
Hathaway
Series 2003-A
1-28-03
234,805,000
4.50 to 5.00
7/1/19-34
179,200,784
MBIA
Series 2003-B
1-28-03
41,770,000
7/1/34
41,867,273
MBIA
Series 2003-C
1-28-03
29,660,000
7/1/13-22
27,717,476
MBIA
Series 2003-D
8-14-06
142,755,000
5.00
4.25 to 5.25;
Some are
Variable (a)
4.00 to 5.00
7/1/12-33
140,911,713
MBIA
Series 2004-A
8-14-06
72,765,000
3.75 to 5.25
7/1/12-25
68,762,674
MBIA
Series 2004-B
8-14-06
153,830,000
4.00 to 5.00
7/1/12-23
114,975,691
MBIA
Series 2005-A
3-11-05
105,000,000
3.40 to 5.00
7/1/12-35
88,581,161
NPFGC
Series 2005-B
5-14-08
194,900,000
4.00 to 5.50
7/1/14-35
187,792,939
FGIC/
Berkshire
Hathaway
Series 2005-C
3-11-05
126,605,000
5.00
7/1/12-22
109,459,313
NPFGC
Series 2006-A
8-14-06
280,000,000
5.00
7/1/13-34
260,775,875
Assured
Guaranty/FSA
Series 2006-B
4-1-09
120,000,000
3.00 to 7.00
7/1/12-36
120,067,563
Assured
Guaranty/FSA
Series 2006-C
8-14-06
220,645,000
4.00 to 5.00
7/1/12-33
217,184,085
Assured
Guaranty/FSA
Series 2006-D
8-14-06
146,590,000
4.00 to 5.00
7/1/12-32
142,532,444
Assured
Guaranty/FSA
Series 2011-A
12-22-11
379,590,000
3.00 to 5.75
7/1/12-41
371,720,309
N/A
Series 2011-B
12-22-11
17,195,000
2.496 to 6.00
7/1/12-33
15,509,284
N/A
Series 2011-C
12-22-11
103,890,000
3.00 to 5.25
7/1/12-41
102,908,415
N/A
Total Water System Revenue Bonds
NPFGC
$2,490,931,589
noncallable.
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Bond Date
DWSD Revolving Water
Bonds:
Series 2005 SRF-1
Amount Issued
Balance
as of
Petition Date
Range of
Interest Rates
Maturity Date
2.125 %
10/1/13-26
$10,022,619
9-22-05
$13,805,164
Series 2005 SRF-2
9-22-05
8,891,730
2.125
10/1/13-26
6,280,869
Series 2006 SRF-1
9-21-06
5,180,926
2.125
10/1/13-26
3,739,227
Series 2008 SRF-1
9-29-08
2,590,941
2.500
10/1/13-26
1,547,272
Total DWSD Revolving Water Bonds Payable
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$21,589,987
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EXHIBIT D
UNLIMITED TAX GENERAL OBLIGATION BONDS
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UNLIMITED TAX GENERAL OBLIGATION BONDS

Unsecured Unlimited Tax General Obligation Bonds
Issue
Date
Amount
Issued
Range of
Interest Rates
Maturity
Date
Balance as of
Petition Date
Insurer
Series 1999-A
4-1-99
$28,020,000
5.00 to 5.25 %
4/1/13-19
$18,747,364
Assured Guaranty
Series 2001-A(1)
7-15-01
83,200,000
5.00 to 5.375
4/1/13-21
78,787,556
MBIA
Series 2001-B
7-15-01
23,235,000
5.375
4/1/13-14
4,063,616
MBIA
Series 2002
8-2-02
29,205,000
4.00 to 5.13
4/1/13-22
6,745,767
MBIA
10-21-03
44,020,000
3.70 to 5.25
4/1/13-23
34,908,150
Syncora
Series 2004-A(1)
9-9-04
39,270,000
4.25 to 5.25
4/1/19-24
39,872,258
Ambac
Series 2004-B(1)
9-9-04
53,085,000
3.75 to 5.25
4/1/13-18
38,206,678
Ambac
Series 2004-B(2)
9-9-04
17,270,000
4.16 to 5.24
4/1/13-18
736,241
Ambac
Series 2005-B
12-1-05
51,760,000
4.00 to 5.00
4/1/13-25
45,452,501
Assured Guaranty
Series 2005-C
12-1-05
30,805,000
4.00 to 5.25
4/1/13-20
18,671,105
Assured Guaranty
a
b
Series 2008-A
6-9-08
58,630,000
4.00 to 5.00
4/1/14-28
59,487,564
Assured Guaranty
Series 2008-B(1)
6-9-08
66,475,000
5.00
4/1/13-18
28,982,532
Assured Guaranty
Series 2003-A
Total Unsecured Unlimited Tax General Obligation Bonds
$374,661,332
noncallable
Secured Unlimited Tax General Obligation Bonds
Distributable State
Aid 2010-A
Issue
Date
Amount
Issued
Range of
Interest Rates
Maturity
Date
12/16/10
$100,000,000
5.129 to 8.369
11/1/14-35
Balance as of
Petition Date
101,707,848
Total Secured Unlimited Tax General Obligation Bonds
$101,707,848
Total Unlimited Tax General Obligation Bonds
$476,369,180
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Insurer
N/A
Page 8 of 204
EXHIBIT E
LIMITED TAX GENERAL OBLIGATION BONDS
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LIMITED TAX GENERAL OBLIGATION BONDS

Unsecured Limited Tax General Obligation Bonds
Issue
Date
Amount
Issued
9-9-04
Series 2005-A(1)
Balance
as of
Petition Date
Range of
Interest Rates
Maturity
Date
62,285,000
4.16 to 4.85
4/1/13-14
$13,186,559
Ambac
6-24-05
73,500,000
4.27 to 5.15
4/1/13-25
60,776,168
Ambac
Series 2005-A(2)
6-24-05
13,530,000
3.50 to 5.00
4/1/12-25
11,080,060
Ambac
Series 2005-B
6-24-05
11,785,000
3.50 to 5.00
4/1/13-21
9,003,535
Ambac
Series 2008-A(1)
6-9-08
49,715,000
5.00
4/1/13-16
43,905,085
N/A
Series 2008-A(2)
6-9-08
25,000,000
8.00
4/1/14
25,591,781
N/A
Insurer
Self-Insurance Bonds:
Series 2004
General Obligation:
Total Unsecured Limited Tax General Obligation Bonds
$163,543,188
noncallable.
Secured Limited Tax General Obligation Bonds

Issue
Date
Amount
Issued
Range of
Interest Rates
Maturity
Date
Balance
as of
Petition Date
Insurer
Distributable State
Aid 2010
3/18/10
249,790,000
4.25 to 5.25
11/1/14-35
252,475,366
N/A
Distributable State
Aid 2012
8/23/12
129,520,000
3.00 to 5.00
11/1/14-32
130,827,617
N/A
Total Secured Limited Tax General Obligation Bonds

Total Limited Tax General Obligation Bonds
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$383,302,983
$546,846,171
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Page 10 of
EXHIBIT F
PREPETITION STEADY STATE PROJECTION OF LEGACY EXPENDITURES
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Page 11 of
STEADY STATE PROJECTION OF LEGACY EXPENDITURES

($ in millions)
FISCAL YEAR ENDED ACTUAL

2008
2009
2010
PRELIMINARY FORECAST
2011
2012
2013
2014
2015
2016
2017
$(64.5)
$(62.6)
$(70.8)
$(70.9)
$(61.8)
$(61.8)
$(38.5)
Legacy expenditures
Debt Service (LTGO)
$(66.6) $(106.2) $(63.5)
Debt Service (UTGO)
(67.2)
(71.5)
(72.4)
(72.8)
(73.0)
(70.6)
(64.9)
(62.5)
(57.6)
(57.6)
POC Principal and Interest

(GF)
(24.6)
(20.9)
(23.6)
(33.5)
(33.0)
(46.8)
(51.4)
(53.3)
(55.0)
(56.9)

(EF, excl. DDOT)
(1.8)
(1.4)
(1.5)
(1.8)
(2.0)
(5.3)
(5.9)
(6.1)
(6.4)
(6.6)

(DDOT)
(3.5)
(2.8)
(3.0)
(3.6)
(4.0)
(3.3)
(3.7)
(3.8)
(3.9)
(4.1)
(38.6)
(43.9)
(44.7)
(44.7)
(44.8)
(42.9)
(42.8)
(42.8)
(42.7)
(42.7)
POC Swaps (EF, excl.

DDOT)
(2.3)
(2.0)
(2.0)
(2.0)
(2.0)
(4.8)
(4.8)
(4.8)
(4.9)
(4.9)
POC Swaps (DDOT)
(4.5)
(4.0)
(4.0)
(4.0)
(4.0)
(3.0)
(3.0)
(3.0)
(3.0)
(3.0)
Pension Contributions
Public Safety
(58.9)
(31.4)
(32.8)
(81.6)
(49.8)
(46.1)
(139.0)
(163.0)
(180.0)
(198.0)
Non-Public Safety
(10.6)
(27.0)
(11.1)
(28.3)
(25.4)
(19.9)
(36.9)
(42.5)
(47.7)
(53.1)
(6.8)
(7.3)
(6.9)
(9.5)
(10.9)
(12.3)
(23.6)
(27.7)
(31.2)
(34.8)
Health Benefits Retiree,

Public Safety
(73.7)
(80.2)
(70.4)
(79.6)
(90.6)
(91.5)
(88.6)
(95.2)
(101.7)
(108.0)
Health Benefits Retiree,

Non-Public Safety
(47.4)
(51.6)
(50.6)
(49.0)
(49.2)
(49.7)
(38.8)
(41.5)
(44.6)
(47.7)
Health Benefits Retiree ,

DDOT
(8.2)
(11.8)
(11.2)
(11.1)
(10.3)
(10.4)
(13.3)
(14.3)
(15.3)
(16.3)
POC Swaps (GF)
Pension Contributions DDOT
Total Legacy Expenditures
$(414.6) $(462.0) $(397.9) $(486.1) $(461.6)
$(477.3)
$(587.6) $(622.4) $(655.9) $(672.3)
Total Revenues (excl.

Financing Proceeds)
$1,397.7 $1,363.3 $1,291.0 $1,316.8 $1,196.9
$1,121.9
$1,082.8 $1,046.2 $1,041.5 $1,041.4
Total Legacy Expenditures as

a % of Total Revenues
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29.7%
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33.9%
30.8%
36.9%
38.6%
42.5%
54.3%
59.5%
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204
63.0%
64.6%
Page 12 of
EXHIBIT G
PREPETITION FISCAL YEAR 2014 FORECASTED CASH FLOW
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Page 13 of
FISCAL YEAR 2014 FORECASTED CASH FLOW

Forecast
Jul 13
$ in millions
Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast

Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14
Apr-14
Forecast Forecast
May-14
Jun-14
Forecast
Fiscal
Year 2014
Operating Receipts
Property Taxes
$37.8
$166.6 $13.0
$6.6
$3.1
$21.5 $139.1
$20.8
$4.8
$1.3
$2.5
$51.1
$468.4
Income & Utility Taxes
28.7
22.7
22.3
28.3
22.7
22.3
28.3
23.5
22.7
28.3
22.3
22.7
294.7
Gaming Taxes
14.6
14.1
8.9
23.1
10.4
9.4
22.1
9.9
15.1
17.4
13.2
11.8
170.0
7.6
4.0
4.0
1.8
17.4
State Revenue Sharing
30.7
30.7
30.7
30.7
30.7
30.7
184.3
Other Receipts
27.2
25.8
25.9
32.9
26.3
25.9
32.9
27.1
26.3
32.9
25.9
26.3
335.9
97.2
83.2
255.0
81.3
99.6
80.0
94.6
111.9
1,470.7
Municipal Service Fee to Casinos
Refinancing Proceeds
Total Operating Receipts
139.1
236.9 100.9
91.0
Payroll, Taxes & Deductions
(31.0)
(26.6) (26.6)
(35.5)
(26.6) (26.6) (31.0) (26.6) (26.6)
(35.5)
(26.6)
(26.6)
(345.6)
Benefits
(15.5)
(15.5) (15.5)
(15.5)
(15.5) (15.5) (15.5) (14.0) (14.0)
(14.0)
(14.0)
(14.0)
(178.6)
(14.7)
(14.7) (14.7)
(14.7)
(14.7) (14.7) (14.7) (14.7) (14.7)
Operating Disbursements
Subsidy Payments
Distributions Tax Authorities
(7.6)
(14.8)
(14.7)
(14.7)
(14.7)
(175.9)
(6.3)
(6.3)
(6.3)
(6.3)
(6.3)
(6.3)
(6.3)
(6.3)
(75.6)
(72.4) (40.0)
(5.7)
(1.0)
(1.3) (57.3) (20.9) (14.0)
(1.7)
(24.0)
(253.1)
(5.0)
(6.3)
(6.3)
Distributions UTGO
(12.0)
(44.9)
(56.9)
Distributions DDA Increment
(8.0)
(1.0)
(9.0)
Income Tax Refunds

A/P and Other Disbursements
Sub-Total Operating
Disbursements
POC and Debt-Related Payments
Total Disbursements
(2.5)
(36.3)
(0.6)
(0.3)
(37.9) (29.3)
(2.7)
(37.1)
(122.3) (186.7) (132.8) (115.1)

(7.4)
(4.2)
(5.8)
(8.5)
(32.6)
Cumulative Net Cash Flow
9.5
55.4
17.7
(14.9)
33.8
43.3
89.2
51.5
9.5
45.9
(37.7)
(32.6)
Cash Net of Distributions
(1.2)
(3.7)
(17.0)
(30.0)
(30.0)
(393.2)
(95.6) (98.9) (166.0) (105.8) (154.4) (114.3)
(92.8)
(7.3)
(0.3)
(100.1)
(37.7)
Accumulated Property Tax

Distributions
(2.3)
(39.7)
(7.3) (15.4)
(0.6)
(129.6) (191.0) (138.6) (123.5) (102.9) (114.3) (173.4) (110.0) (160.2) (166.1)
45.9
Cash Before Required

Distributions
(1.0)
(7.3)
9.5
Net Cash Flow
(1.5)
(51.9)
Net Cash Flow
Beginning Cash Balance
(0.4)
(30.1) (25.6) (40.8) (23.0) (33.5)
(4.2)
(5.7)
(5.7) (31.1) (81.6) (28.7) (60.6)

(20.6) (51.7)
18.9
13.2
(5.7) (31.1)
29.9
1.1
(17.9)
63.7
81.6
(120.3) (1,504.9)
(39.1)
(164.2)
(159.3) (1,669.1)
(86.1)
(5.5)
(47.4)
(59.4) (145.6)
(151.0)
(198.5)
(111.8)
(117.2)
33.8
(5.5)
(47.4)
(198.5)
34.9
(28.7) (60.6)
25.6
(86.1)
(198.5)
$43.3
$89.2 $51.5
$18.9
$13.2 $(17.9) $63.7
$34.9 $(25.6) $(111.8) $(117.2) $(164.7) $(164.7)
(29.8)
(55.4) (24.0)
(22.7)
(23.7) (38.6) (86.5) (82.2) (27.1 ) (26.5)
$13.5
$33.8 $27.4
$(3.8) $(10.5) $(56.5) $(22.8) $(47.2) $(52.7) $(138.2) $(145.7) $(184.4) $(184.4)
(28.5)
(19.7)
(19.7)
Memo:
Accumulated Deferrals
(117.1)
(117.6)
(117.6)
Refunding Bond Proceeds in

Escrow
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
51.7
Reimbursements Owed to Other

funds
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
tbd
13-53846-swr
(119.3) (112.4) (112.8) (113.5) (113.9) (114.4) (115.0) (115.5) (116.0) (116.6)
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EXHIBIT H
PREPETITION PROJECTED REVENUES, EXPENDITURES, OPERATING
SURPLUSES, LEGACY OBLIGATIONS & DEFICITS THROUGH FISCAL YEAR 2017
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Page 15 of
PROJECTED REVENUES, EXPENDITURES, OPERATING

SURPLUSES, LEGACY OBLIGATIONS & DEFICITS THROUGH FISCAL YEAR 2017
($ in millions)
FISCAL YEAR ENDED ACTUAL
PRELIMINARY FORECAST
2008
2009
2010
2011
2012
Municipal Income Tax
$276.5
$240.8
$216.5
$228.3
State Revenue Sharing
249.6
266.6
263.6
Wagering Taxes
180.4
173.0
Sales & Charges for

Services
191.3
Property Taxes
2017
5-YEAR
TOTAL
2013
2014
2015
2016
$233.0
$238.7
$243.4
$247.3
$249.0
$250.7
$1,229.1
239.3
173.3
182.8
184.3
186.1
187.9
189.5
930.4
183.3
176.9
181.4
173.0
170.0
168.3
170.0
171.7
853.0
166.7
154.1
155.0
145.4
120.4
124.8
119.4
118.2
117.0
599.7
155.2
163.7
143.0
182.7
147.8
134.9
118.4
110.2
105.7
100.8
570.0
73.0
71.5
64.8
64.8
57.1
54.8
47.2
40.9
40.9
41.3
225.0
156.9
142.7
134.2
152.4
125.5
93.4
75.6
55.8
55.8
55.9
336.4
34.7
55.7
47.6
32.3
47.6
31.2
30.3
30.3
30.3
30.3
152.2
Transfers in (UTGO
80.1
Millage & Non-General
Fund POCs)
1,397.7
Total Revenues
82.5
83.8
85.1
85.8
92.8
89.0
87.9
83.8
84.4
438.0
1,363.3
1,291.0
1,316.8
1,196.9
1,121.9
1,082.8
1,046.2
1,041.5
1,041.4
5,333.8
Revenues
Utility Users & Other

Taxes
Other Revenue
General Fund
Reimbursements
Expenditures
Salaries/Overtime/Fringe (509.9)
(506.6)
(466.4)
(454.8)
(431.5)
(357.3)
(341.5)
(341.9)
(346.4)
(49.9)
(54.4)
(70.8)
(64.6)
(54.3)
(43.1)
(51.2)
(54.0)
(57.4)
(551.2)
(464.3)
(427.5)
(368.2)
(371.3)
(291.6)
(292.9)
(288.2)
(295.9)
(301.5) (1,470.2)
Operating Expenditures (1,111.1) (1,025.3) (964.7)
(887.5)
(857.1)
(692.0)
(685.7)
(684.1)
(699.7)
(715.0) (3,476.6)
Health Benefits Active

Other Operating
Expenses
(61.0)
(266.7)
286.7
338.0
326.3
429.2
339.8
429.9
397.2
362.0
341.8
326.3
(133.8)
(177.6)
(135.9)
(137.3)
(135.6)
(141.4)
(135.9)
(124.4)
(119.4)
(96.1)
(617.2)
(29.8)
(25.1)
(28.1)
(38.9)
(39.0)
(55.4)
(61.0)
(63.2)
(65.4)
(67.6)
(312.6)
(50.6)
(253.1)
Net Operating Surplus

Debt Service (LTGO &
UTGO)
(352.5) (1,739.7)
POC Principal &

Interest
1,857.2
POC Swaps
(45.3)
(49.9)
(50.7)
(50.7)
(50.7)
(50.6)
(50.6)
(50.6)
(50.6)
(76.3)
(65.7)
(50.8)
(119.5)
(86.1)
(78.3)
(199.5)
(233.1)
(258.9)
(285.9) (1,055.8)
Health Benefits Retiree (129.3)
(143.7)
(132.3)
(139.7)
(150.1)
(151.6)
(140.7)
(151.1)
(161.6)
(172.0)
Legacy Expenditures (414.6)
(462.0)
(397.9)
(486.1)
(461.6)
(477.3)
(587.6)
(622.4)
(655.9)
(672.3) (3,015.6)
(127.9)
Deficit
(excl. Financing Proceeds)
(124.1)
(71.7)
(56.9)
(121.8)
(47.4)
(190.5 ) (260.4)
(314.1)
(346.0) (1,158.4)
250.0
137.0
Financing Proceeds
Total Surplus (deficit)
75.0
$(52.9) $(124.1) $178.3
$(56.9) $(121.8)
Accumulated Unrestricted $(219.2) $(331.9) $(155.7) $(196.6) $(326.6)

General Fund Deficit
$89.6 $(190.5) $(260.4) $(314.1)
(776.9)
137.0
$(346.0) $(1,021.4)
$(237.0) $(427.5) $(687.9) $(1,002.0) $(1,348.0)
*Note: The above projections were prepared based solely on the City's levels of operating expenses and capital
expenditures as of the Petition Date and do not account for (i) increases in expenditures necessary to restore City services to
adequate levels, (ii) additional investment by the City in services, assets or infrastructure or (iii) any changes to legacy
liabilities.
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Page 16 of
EXHIBIT I
TEN-YEAR SUMMARY OF RESTRUCTURING INITIATIVES
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City of Detroit
Ten-Year Plan of Adjustment
Restructuring and Reinvestment Initiatives
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City of Detroit
Table of Contents
Page
Restructuring and Reinvestment Initiatives (Consolidated) .

3
- Consolidated - General Fund .
4
Restructuring and Reinvestment Initiatives - Consolidated by Department
5
Revenue ....
6
Operating Expenditures .
7
Technology Infrastructure .
8
Capital Expenditures .
9
Other Infrastructure
10
Reorganization Costs ..
11
Surplus / (Deficit) .
12
Incremental Headcount .
13
Restructuring Initiatives by Department
Executive Agencies - Department Detail
14
Department of Administrative Hearings (DAH) ..
15-16
Finance Department (Finance) .
17-18
Fire Department (DFD)
19-20
General Services Department (GSD)
21-22
Human Resources Department (HR)
23-24
Human Resources Department - Labor Relations Division (LR)
25-26
Human Rights / Board of Ethics Department (Human Rights)
27-28
Law Department (Law)
29-30
Mayor's Office
31-32
Planning and Development Department (PDD)
33-34
Police Department (DPD)
35-36
Department of Public Works (DPW)
37-38
Recreation Department
39-40
Department of Health & Wellness Promotion (DHWP)
41-42
Legislative Agencies - Department Detail
43
Auditor General (AG) and Inspector General (IG)
44-45
Board of Zoning Appeals (BZA)
46-47
City Clerk
48-49
City Council
50-51
Department of Elections (Elections)
52-53
Ombudsperson
54-55
Judicial Agencies - Department Detail
56
36th District Court (36D)
57-58
Enterprise Agencies - Department Detail
59
Airport
60-61
Building Safety Engineering and Environmental Department (BSEED)
62-63
Detroit Department of Transportation (DDOT)
64-65
Municipal Parking Department (Parking)
66-67
Other - Detail
68
Blight/Demolition
69-70
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City of Detroit
Restructuring and Reinvestment Initiatives - Consolidated
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Page 20 of
City of Detroit
Consolidated - General Fund
($ in millions)
2014
2015
2016
For the Fiscal Year Ended

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
a. Increased Collection Rate
b. Collection of Past Due
Pricing/Fees
Grant Revenue
Other
Total Revenues
$
2.6
1.5
0.4
6.1
(0.1)
12.6
4.9
10.0
46.6
3.9
10.6
$
15.0
5.7
15.5
(0.7)
3.9
18.3
2.5
16.8
11.5
4.0
78.0
39.3
53.0
(6.4)
(0.3)
(6.7)
(28.8)
0.3
(28.5)
(21.3)
0.5
(20.8)
(3.1)
(0.9)
(5.3)
(0.2)
(6.8)
0.0
(0.6)
(2.3)
(0.7)
(14.3)
(10.1)
(7.9)
(0.3)
(96.0)
2.1
(2.1)
(18.0)
1.0
(26.6)
(174.1)
18.6
21.5
12.2
3.9
$
18.9
23.2
(0.2)
4.0
$
19.2
27.3
(0.2)
(0.1)
$
19.5
26.8
(0.2)
(0.1)
$
19.8
30.9
(0.1)
(0.1)
$
20.1
31.8
(0.1)
-
56.2
45.8
46.2
46.1
50.6
51.8
164.7
14.7
204.1
74.9
19.2
477.6
(21.4)
0.5
(20.8)
(16.8)
0.4
(16.4)
(14.8)
0.4
(14.4)
(16.5)
0.3
(16.2)
(15.1)
0.3
(14.7)
(16.3)
0.3
(16.0)
(16.1)
0.2
(15.9)
(173.4)
2.9
(170.5)
(11.6)
(9.6)
(10.9)
(0.3)
(100.6)
6.1
2.5
1.0
(13.8)
(5.2)
(10.1)
(0.3)
(100.4)
6.1
3.3
1.0
(11.0)
(5.2)
(8.2)
(0.3)
(100.4)
6.1
2.9
1.0
(10.0)
(5.1)
(9.2)
(0.3)
(100.4)
6.1
3.8
0.9
(10.8)
(4.8)
(9.1)
(0.3)
(0.5)
6.1
3.9
1.0
(9.8)
(5.1)
(9.6)
(0.3)
(0.5)
6.1
3.4
1.0
(10.4)
(5.2)
(10.1)
(0.3)
(0.5)
6.1
3.9
1.0
(10.3)
(4.7)
(10.6)
(0.3)
(0.5)
6.1
4.0
1.1
(144.2)
(140.2)
(131.5)
(128.6)
(30.7)
(29.5)
(31.5)
(31.2)
(104.9)
(55.9)
(91.1)
(2.6)
(506.5)
50.7
25.0
(20.3)
8.2
(867.9)
Expenditures
8.
9.
Permanent Labor
Professional & Contract Services
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Labor Costs / Service Contracts

Active Benefits
Training
Materials and Supplies
Utilities
Purchased services
Risk management / insurance
Contributions to non EP funds
Transfers In/Out (General Fund)
Grant related expenses
Maintenance
All Other
22. Total Operating Expenditures

23. Total Operating Surplus (Deficit)
(16.1) $
(96.1) $
(104.8) $
(87.2) $
(75.3) $
(82.8) $
Technology Infrastructure
Capital Expenditures
Reorganization Costs
(13.3)
(24.1)
(28.5)
(6.3)
(53.8)
(41.9)
(29.8)
(12.3)
28. Total Reorganization / Reinvestment
(72.2)
(137.8)
(88.2) $
(233.9) $
(180.9) $
(144.3) $
(128.5) $
(135.4) $
568
485
634
642
616
15.5
16.6
19.1
20.6
(20.3)
(27.0)
(23.2)
(5.6)
(7.8)
(29.0)
(19.4)
(0.9)
(9.9)
(22.9)
(19.2)
(1.2)
(10.5)
(22.8)
(18.4)
(1.0)
(7.4)
(17.8)
(18.3)
(2.6)
(8.8)
(18.4)
(17.9)
(1.8)
(8.8)
(18.1)
(16.4)
(1.2)
(7.5)
(18.1)
(16.1)
(1.0)
(76.1)
(57.1)
(53.2)
(52.7)
(46.2)
(46.9)
(44.5)
(42.7)
(30.7) $
(30.2) $
(25.4) $
(22.0) $
(390.3)
Reorganization / Reinvestment
24.
25.
26.
27.
29. Total Surplus (Deficit)
30. Incremental Headcount (FTE)
451
607
591
597
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598
(148.0)
(240.1)
(207.1)
(33.9)
(629.2)
(1,019.5)
598
City of Detroit
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Page 22 of
City of Detroit
Revenues
($ in millions)
2014
EXECUTIVE AGENCIES
Administrative Hearings
Finance
Fire
General Services
Human Resources
Labor Relations
Human Rights / Board of Ethics
Human Services
Law
Mayor's Office
Planning & Development
Police
Public Lighting
Public Works (Solid Waste)
Recreation
DHWP (Vital Records)
2015
3.1
2.0
1.1
-
2016
7.9
8.1
2.1
3.6
-

2018
2019
2017
8.4
6.6
2.1
0.2
0.6
3.6
0.1
-
8.7
18.3
2.1
0.2
0.6
3.6
0.1
-
6.2
19.0
2.1
0.3
0.6
3.6
0.1
-
2020
6.3
6.7
2.1
0.3
0.6
3.6
0.1
-
2021
6.3
6.6
2.1
0.3
0.6
3.6
0.1
-
2022
6.3
6.6
2.1
0.3
0.6
3.6
0.1
-
6.3
6.6
2.1
0.4
0.6
3.6
0.1
-
LEGISLATIVE AGENCIES
Auditor General / Inspector General
Board of Zoning Appeals
City Clerk
City Council
Election Commission
Ombudsperson
JUDICIAL AGENCY
36th District Court
5.8
8.2
8.5
8.7
9.0
9.2
9.5
ENTERPRISE AGENCIES
Airport
Buildings and Safety
DDOT - Transportation
Municipal Parking
0.2
(1.7)
-
0.2
(5.7)
5.6
0.2
(1.5)
6.8
0.2
(0.1)
6.8
0.2
4.6
6.8
0.2
6.3
6.8
0.2
10.4
6.8
6.0
50.3
4.0
4.0
4.0
4.0
OTHER
Blight
TOTAL
10.6
78.0
39.3
53.0
56.2
45.8
46.2
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6.3
6.6
2.1
0.4
0.6
3.6
0.1
-
65.8
87.0
20.3
2.5
4.4
32.6
0.5
-
9.8
10.1
78.8
0.2
10.0
6.8
0.2
14.1
6.8
0.2
15.0
6.8
1.7
51.4
60.3
72.3
46.1
50.6
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2023
Page 23 of
51.8
477.6
City of Detroit
Operating Expenditures
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
City Clerk
City Council
Election Commission
Ombudsperson
2015
$
(2.3)
(2.7)
(5.4)
(0.1)
(1.1)
(0.6)
(5.7)
(0.3)
2016
0.0 $
(7.5)
(12.6)
(14.4)
(3.2)
(0.3)
(0.6)
0.4
(0.0)
(1.2)
(16.1)
(0.0)
(0.1)
(0.2)

2018
2019
2017
0.0 $
(4.3)
(6.1)
(14.4)
(3.2)
(0.8)
(0.6)
0.3
(0.0)
(1.0)
(18.1)
(0.0)
(0.1)
(0.2)
0.0 $
(4.3)
(7.6)
(14.5)
(3.2)
(0.8)
(0.6)
0.3
(0.0)
(1.0)
(11.0)
(0.0)
(0.1)
(0.2)
0.0 $
(1.7)
(0.7)
(14.6)
(3.2)
(0.8)
(0.6)
0.3
(0.0)
(1.0)
(9.9)
(0.0)
(0.1)
(0.2)
2020
0.0 $
(2.2)
2.8
(14.7)
(3.3)
(0.8)
(0.6)
0.2
(0.0)
(1.0)
(10.1)
(0.0)
(0.1)
(0.2)
2021
0.0 $
(2.7)
1.1
(14.8)
(3.3)
(0.8)
(0.6)
0.2
(0.0)
(1.0)
(9.9)
(0.0)
(0.1)
(0.2)
2022
0.0 $
(3.2)
3.9
(14.9)
(3.4)
(0.9)
(0.7)
0.1
(0.0)
(1.1)
(9.7)
(0.0)
(0.1)
(0.2)
10-Year
Total
2023
0.0 $
(3.6)
2.9
(15.0)
(3.4)
(0.9)
(0.7)
0.1
(0.0)
(1.1)
(10.1)
(0.0)
(0.1)
(0.2)
0.0 $
(4.1)
4.6
(15.1)
(3.5)
(0.9)
(0.7)
0.0
(0.0)
(1.1)
(9.9)
(0.0)
(0.1)
(0.2)
0.1
(35.8)
(14.4)
(137.7)
(29.7)
(7.1)
(5.7)
0.8
(0.3)
(10.0)
(110.4)
(0.3)
(0.9)
(1.8)
(0.0)
(0.0)
0.1
0.4
0.1
-
(0.4)
(0.0)
0.2
0.4
0.0
(0.6)
(0.5)
(0.0)
0.2
0.4
0.0
(1.0)
(0.5)
(0.0)
0.2
0.4
0.0
(1.1)
(0.5)
(0.0)
0.2
0.4
0.0
(1.1)
(0.5)
(0.0)
0.2
0.4
0.0
(1.1)
(0.5)
(0.0)
0.2
0.4
0.0
(1.1)
(0.5)
(0.0)
0.3
0.4
0.0
(1.1)
(0.5)
(0.0)
0.3
0.4
0.0
(1.2)
(0.5)
(0.0)
0.3
0.4
0.0
(1.2)
(4.4)
(0.2)
2.2
4.3
0.4
(9.5)
0.7
2.5
3.1
3.1
3.2
3.3
3.4
3.4
3.5
3.6
29.8
ENTERPRISE AGENCIES
Airport
Municipal Parking
(0.2)
(0.6)
(1.4)
(0.1)
(1.3)
(2.1)
(3.4)
(0.5)
(1.1)
2.6
0.8
(0.1)
(0.7)
3.4
(2.2)
(0.0)
(0.7)
3.0
(3.5)
(0.0)
(0.7)
3.8
(4.1)
(0.0)
(0.7)
3.9
(4.1)
(0.0)
(0.8)
3.5
(4.7)
(0.0)
(0.8)
4.0
(5.2)
(0.0)
(0.8)
4.1
(6.1)
(0.0)
(7.9)
25.7
(33.8)
(1.0)
OTHER
Blight
(7.3)
(113.0)
(100.0)
(100.0)
(100.0)
(100.0)
(174.1) $
(144.2) $
(140.2) $
(131.5) $
(128.6) $
JUDICIAL AGENCY
36th District Court
TOTAL
(26.6) $
(30.7) $
(29.5) $
(31.5) $
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(31.2) $
(520.3)
(867.9)
City of Detroit
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
2015
$
(9.8)
(0.7)
(0.5)
(0.3)
(1.9)
-
2016
(0.5) $
(35.9)
(0.6)
(0.5)
(0.1)
(0.3)
(11.2)
-

2018
2019
2017
$
(8.4)
(0.2)
(0.1)
(0.0)
(10.2)
-
2020
2021
2022
10-Year
Total
2023
$
(4.3)
(0.2)
(0.1)
(0.0)
(2.2)
-
$
(6.5)
(0.2)
(0.1)
(0.0)
(2.2)
-
$
(6.6)
(0.8)
(0.1)
(0.0)
(2.2)
-
$
(4.1)
(0.2)
(0.1)
(0.0)
(2.2)
-
$
(5.2)
(0.4)
(0.1)
(0.0)
(2.2)
-
$
(5.5)
(0.2)
(0.1)
(0.0)
(2.2)
-
$
(4.2)
(0.2)
(0.1)
(0.0)
(2.2)
-
(0.5)
(90.6)
(3.6)
(1.3)
(0.1)
(0.5)
(0.8)
(38.4)
-
City Clerk
City Council
Election Commission
Ombudsperson
(0.0)
(0.1)
(0.0)
-
(0.1)
(0.0)
(3.0)
(0.0)
(0.0)
(0.5)
(0.0)
(0.0)
(0.5)
(0.0)
(0.0)
(0.6)
(0.0)
(0.0)
(0.6)
(0.0)
(0.0)
(0.6)
(0.0)
(0.0)
(0.6)
(0.0)
(0.0)
(0.6)
(0.0)
(0.0)
(0.6)
(0.3)
(0.2)
(0.0)
(7.6)
JUDICIAL AGENCY
36th District Court
(1.6)
(0.8)
(0.4)
(0.4)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(4.2)
ENTERPRISE AGENCIES
Airport
Municipal Parking
(0.0)
-
(0.0)
-
OTHER
Blight
(7.8) $
(9.9) $
(7.4) $
(8.8) $
(8.8) $
(7.5) $
TOTAL
(13.3) $
(53.8) $
(20.3) $
(10.5) $
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(148.0)
City of Detroit
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
2015
$
(5.5)
(6.1)
(8.9)
(0.9)
-
2016
$
(11.0)
(5.9)
(6.5)
(8.9)
(5.1)

2018
2019
2017
$
(7.4)
(4.1)
(1.0)
(3.5)
(3.1)
-
$
(10.5)
(4.2)
(0.1)
(3.3)
-
$
(5.8)
(4.5)
(0.5)
(3.0)
-
$
(12.7)
(4.3)
(0.2)
(4.0)
-
2020
2021
2022
10-Year
Total
2023
$
(4.8)
(4.3)
(3.3)
(4.3)
-
$
(5.6)
(4.5)
(3.1)
(4.0)
-
$
(5.5)
(4.4)
(3.0)
(4.0)
-
$
(5.5)
(4.4)
(3.0)
(4.0)
-
(74.3)
(46.6)
(1.0)
(32.1)
(39.5)
(5.1)
City Clerk
City Council
Election Commission
Ombudsperson
(0.6)
-
(0.6)
-
(0.5)
-
(0.5)
-
(0.5)
-
(0.5)
-
(3.3)
-
JUDICIAL AGENCY
36th District Court
(1.0)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(5.0)
ENTERPRISE AGENCIES
Airport
Municipal Parking
(1.6)
(0.5)
(0.4)
(0.4)
(2.0)
(0.2)
(5.0)
(2.3)
(0.1)
(7.8)
(2.5)
(0.1)
(7.5)
(1.0)
(0.1)
(1.0)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(20.7)
(0.4)
(10.3)
(2.0)
OTHER
Blight
TOTAL
(24.1) $
(41.9) $
(27.0) $
(29.0) $
(22.9) $
(22.8) $
(17.8) $
(18.4) $
(18.1) $
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(18.1) $
(240.1)
City of Detroit
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
2015
$
(9.7)
(5.9)
(12.9)
-
2016
$
(8.6)
(5.7)
(15.1)
-

2018
2019
2017
$
(9.6)
(0.6)
(12.9)
-
$
(6.1)
(0.6)
(12.6)
-
$
(5.8)
(0.6)
(12.6)
-
$
(5.0)
(0.6)
(12.6)
-
2020
2021
$
(5.0)
(0.6)
(12.6)
-
2022
$
(4.6)
(0.6)
(12.6)
-
10-Year
Total
2023
$
(3.0)
(0.6)
(12.6)
-
$
(2.7)
(0.6)
(12.6)
-
(60.0)
(16.4)
(129.3)
-
City Clerk
City Council
Election Commission
Ombudsperson
JUDICIAL AGENCY
36th District Court
ENTERPRISE AGENCIES
Airport
Municipal Parking
(0.4)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(1.4)
OTHER
Blight
TOTAL
(28.5) $
(29.8) $
(23.2) $
(19.4) $
(19.2) $
(18.4) $
(18.3) $
(17.9) $
(16.4) $
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(16.1) $
(207.1)
City of Detroit
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
$
(2.5)
(0.3)
(0.4)
(0.4)
(0.1)
(2.4)
(0.2)
-
$
(5.5)
(1.0)
(4.1)
(0.6)
-
$
(3.4)
(1.0)
(0.7)
(0.2)
-
$
(0.5)
-
$
(0.9)
-
$
(0.6)
-
$
(1.4)
(0.8)
-
$
(0.6)
(0.8)
-
$
(0.9)
-
$
(0.6)
-
City Clerk
City Council
Election Commission
Ombudsperson
JUDICIAL AGENCY
36th District Court
(1.0)
(0.3)
(0.3)
(0.3)
(0.3)
(0.3)
(0.3)
(0.3)
(0.3)
(3.7)
ENTERPRISE AGENCIES
Airport
Municipal Parking
OTHER
Blight
(5.6) $
(0.9) $
(1.2) $
(1.0) $
(2.6) $
(1.8) $
(1.2) $
(1.0) $
TOTAL
2015
(6.3) $
(12.3) $
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(17.1)
(0.3)
(0.4)
(2.4)
(0.1)
(8.9)
(1.0)
-
(33.9)
City of Detroit
Surplus / (Deficit)
($ in millions)
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
City Clerk
City Council
Election Commission
Ombudsperson
2015
$
(11.5)
(16.9)
(16.7)
(0.5)
(1.7)
(3.3)
(29.6)
(0.9)
(0.3)
2016
(0.5) $
(41.0)
(24.6)
(23.9)
(4.7)
(0.3)
(0.7)
0.4
(0.0)
(5.6)
(45.8)
(0.0)
(9.0)
(5.3)

2018
2019
2017
0.0 $
(7.7)
(16.7)
(17.0)
(5.3)
(0.8)
(0.4)
0.9
(0.0)
(1.7)
(41.3)
(0.0)
(3.1)
(0.2)
0.0 $
(0.5)
(6.0)
(17.2)
(3.3)
(0.8)
(0.4)
0.9
(0.0)
(1.0)
(22.3)
(0.0)
(3.3)
(0.2)
0.0 $
(2.8)
6.6
(17.5)
(3.3)
(0.8)
(0.3)
0.8
(0.0)
(1.0)
(21.6)
(0.0)
(3.1)
(0.2)
0.0 $
(3.2)
(9.0)
(17.4)
(3.4)
(0.8)
(0.3)
0.8
(0.0)
(1.0)
(21.4)
(0.0)
(4.0)
(0.2)
2020
2021
0.0 $
(1.9)
(2.3)
(17.5)
(3.4)
(0.8)
(0.3)
0.7
(0.0)
(1.9)
(24.3)
(0.0)
(4.3)
(0.2)
2022
0.0 $
(2.8)
(0.1)
(17.8)
(3.5)
(0.9)
(0.4)
0.7
(0.0)
(1.9)
(24.0)
(0.0)
(4.0)
(0.2)
10-Year
Total
2023
0.0 $
(3.7)
0.8
(17.8)
(3.5)
(0.9)
(0.3)
0.6
(0.0)
(1.1)
(24.3)
(0.0)
(4.0)
(0.2)
0.0 $
(2.6)
2.8
(17.9)
(3.6)
(0.9)
(0.3)
0.6
(0.0)
(1.1)
(24.1)
(0.0)
(4.0)
(0.2)
(0.4)
(77.7)
(65.6)
(180.8)
(34.4)
(7.1)
(3.4)
4.6
(0.3)
(19.7)
(278.6)
(0.3)
(39.8)
(6.9)
(0.1)
(0.0)
0.1
0.4
(0.6)
-
(0.6)
(0.0)
0.2
0.4
(0.6)
(3.7)
(0.5)
(0.0)
0.2
0.4
0.0
(1.6)
(0.5)
(0.0)
0.2
0.4
0.0
(1.6)
(0.5)
(0.0)
0.2
0.4
0.0
(1.6)
(0.5)
(0.0)
0.2
0.4
0.0
(1.7)
(0.5)
(0.0)
0.2
0.4
(0.5)
(1.7)
(0.5)
(0.0)
0.3
0.4
(0.5)
(1.7)
(0.5)
(0.0)
0.3
0.4
(0.5)
(1.8)
(0.5)
(0.0)
0.3
0.4
(0.5)
(1.8)
(4.7)
(0.2)
2.2
4.2
(2.9)
(17.2)
0.7
4.7
9.6
10.4
10.7
11.2
11.6
11.9
12.3
12.7
95.7
ENTERPRISE AGENCIES
Airport
Municipal Parking
(0.2)
(0.4)
(4.7)
(0.6)
(1.7)
(2.3)
(11.1)
4.5
(6.1)
2.7
(2.9)
6.6
(8.5)
3.5
(4.8)
6.6
(8.2)
3.2
0.1
6.6
(0.7)
4.0
1.2
6.5
(0.7)
4.1
6.3
6.5
(0.8)
3.7
5.3
6.5
(0.8)
4.2
8.9
6.5
(0.8)
4.2
8.9
6.5
(28.5)
27.0
7.3
55.9
OTHER
Blight
(1.3)
(62.6)
(96.0)
(96.0)
(96.0)
(96.0)
JUDICIAL AGENCY
36th District Court
TOTAL
(88.2) $
(233.9) $
(180.9) $
(144.3) $
(128.5) $
(135.4) $
(30.7) $
(30.2) $
(25.4) $
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(22.0) $
(447.9)
(1,019.5)
City of Detroit
Incremental Headcount
2014
EXECUTIVE AGENCIES
Finance
Fire
General Services
Human Resources
Labor Relations
Human Services
Law
Mayor's Office
Police
Public Lighting
Recreation
City Clerk
City Council
Election Commission
Ombudsperson
JUDICIAL AGENCY
36th District Court
ENTERPRISE AGENCIES
Airport
Municipal Parking
2015
-
2016
55
162
112
3
17
13
125
-
120
96
112
22
3
6
17
(26)
250
-
121
84
112
22
11
6
17
(28)
175
-
4
(1)
121
182
112
22
11
6
17
(28)
163
-
(3)
112
193
112
22
11
6
17
(28)
150
-

2018
2019
2017
(3)
-
112
165
112
22
11
6
17
(28)
150
-
(3)
-
2021
112
153
112
22
11
6
17
(28)
150
-
4
-
(3)
2020
112
135
112
22
11
6
17
(28)
150
-
4
-
(3)
-
2022
112
129
112
22
11
6
17
(28)
150
-
4
-
(3)
-
2023
4
-
(3)
-
112
117
112
22
11
6
17
(28)
150
-
4
-
(3)
-
(3)
-
(1)
(1)
13
(1)
20
(1)
20
(1)
20
(1)
20
(1)
20
(1)
20
(1)
20
(1)
20
(41)
(56)
(66)
(66)
(66)
(66)
(66)
(66)
(66)
(66)
4
2
4
(1)
4
(1)
14
(6)
4
(1)
77
(6)
4
(1)
96
(6)
4
(1)
98
(6)
4
(1)
100
(6)
4
(1)
102
(6)
4
(1)
115
(6)
4
(1)
128
(6)
OTHER
Blight
TOTAL
451
568
485
634
642
616
607
591
597
598
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Executive Agencies - Department Detail
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City of Detroit
Restructuring and Reinvestment Initiatives - Executive Agencies
Department of Administrative Hearings (DAH)
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.1
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
(0.5)
-
(0.5)
-
(0.5)
(0.5)
(0.5) $
0.0
24.
25.
26.
27.
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
(0.4)
City of Detroit
Department of Administrative Hearings (DAH)
($ in millions)
10-Year
Total
Assumptions / Comments
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
0.1
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
0.1
0.1
Training cost for all department employees - $2.0k per employee through FY '16, $1.5k thereafter to establish a continuous training program
24.
25.
26.
27.
(0.5)
-
(0.5)
Investment in case tracking system
(0.4)
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City of Detroit
Finance Department (Finance)
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
1.6
1.5
-
4.9
3.0
-
4.9
3.0
0.5
-
5.2
2.5
1.0
-
5.2
1.0
-
5.2
1.0
-
5.2
1.1
-
5.2
1.1
-
5.2
1.1
-
5.2
1.1
-
47.9
10.0
7.9
-
3.1
7.9
8.4
8.7
6.2
6.3
6.3
6.3
6.3
6.3
65.8
Expenditures
8.
9.
Permanent Labor
(1.1)
(0.0)
(6.0)
0.7
(6.3)
0.8
(6.4)
0.9
(6.5)
0.9
(6.7)
0.9
(6.8)
0.9
(7.0)
0.9
(7.1)
0.9
(7.3)
0.9
(61.1)
7.6
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(1.2)
(0.6)
(0.3)
(0.0)
(0.0)
(0.1)
(5.3)
(3.3)
(0.9)
2.0
(0.0)
-
(5.4)
(3.4)
(0.9)
2.0
(0.0)
0.5
3.0
-
(5.5)
(3.5)
(0.7)
2.0
(0.0)
0.5
3.0
-
(5.7)
(3.6)
(0.6)
5.0
(0.0)
0.7
2.5
-
(5.8)
(3.7)
(0.6)
5.0
(0.0)
0.5
2.5
-
(5.9)
(3.7)
(0.6)
5.0
(0.0)
0.7
2.0
-
(6.1)
(3.8)
(0.6)
5.0
(0.0)
0.5
2.0
-
(6.2)
(3.9)
(0.6)
5.0
(0.0)
0.7
1.5
-
(6.4)
(4.0)
(0.6)
5.0
(0.0)
0.5
1.5
-
(53.5)
(33.6)
(6.6)
35.8
(0.2)
4.4
18.0
(0.1)
(2.3)
(7.5)
(4.3)
(4.3)
(1.7)
(2.2)
(2.7)
(3.2)
(3.6)
(4.1)
(35.8)
0.8
0.5
4.1
4.4
4.5
4.0
3.6
3.1
2.7
2.2
30.0
(9.8)
(2.5)
(35.9)
(5.5)
(8.4)
(3.4)
(4.3)
(0.5)
(6.5)
(0.9)
(6.6)
(0.6)
(4.1)
(1.4)
(5.2)
(0.6)
(5.5)
(0.9)
(4.2)
(0.6)
(90.6)
(17.1)
(12.3)
(41.5)
(11.8)
(4.9)
(7.3)
(7.3)
(5.5)
(5.9)
(6.4)
(4.8)
(107.7)
(11.5) $
(41.0) $
(7.7) $
(0.5) $
(2.8) $
(3.2) $
(1.9) $
(2.8) $
(3.7) $
(2.6) $
121
121
112
112
112
112
112
112
24.
25.
26.
27.
55
120
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(77.7)
112
City of Detroit
Finance Department (Finance)
($ in millions)
10-Year
Total
Revenues
1.
2.
Collections
3.
4.
5.
6.

Pricing/Fees
Grant Revenue
Other
7.
47.9
10.0
7.9
-
Total Revenues
65.8
Expenditures
(61.1)
8.
Permanent Labor
Incremental collections primarily related to Income Tax non-filer project and Income Tax Task Force ($31.0MM); incremental revenue from Treasury
related to additional staffing for collection activities ($13.5MM), additional Treasury collections related to the hiring of a third-party collection agency
($3.4MM)
Collection of past due income tax receivables, net of 3rd party collection fees
Additional grant related revenue from establishment of a Grants administration function
FTE increases - Grants (27), Treasury (25), ITS (15), Accounting and Finance Admin. (14), Risk Management and Workers' Compensation (13), Assessing
(6), Income Tax (7) and Purchasing (5)
Reduction to income tax contractual services subsequent to implementation of CityTax software solution
9.
7.6
10.
11.
12.

Active Benefits
Training
(53.5)
(33.6)
(6.6)
Benefits at 55% of Permanent Labor costs

13.
35.8
Purchase savings generated from process related enhancements, consolidation of vendors, and other Purchasing Division restructuring initiatives
14.
15.
16.
17.
18.
19.
20.
21.
Utilities
Purchased services
Maintenance
All Other
(0.2)
4.4
18.0
(0.1)
Grant related
Savings related to phasing out Plante Moran accounting related projects
Estimated savings related to a improved risk management function and workers' compensation claim process
(35.8)
30.0
24.
(90.6)
25.
26.
27.
(17.1)

Incremental IT costs primarily related to new ERP system ($29.0MM), Data Center Back-up ($10.9MM), software upgrades ($10.3MM), hardware
upgrades ($9.5MM), implementation of CityTax ($5.6MM), installation of a document management system ($5.4MM), enhanced security system
($3.8MM), Workbrain upgrades ($3.6MM), and other infrastructure ($3.3MM)
Primarily related to Assessing Division Corrective Action Plan ($12.7M) and Plante Moran Treasury restructuring project
(107.7)
$
(77.7)
112
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
0.9
1.1
-
3.6
0.9
3.5
0.1
3.6
0.9
2.0
0.1
3.6
0.9
13.7
0.1
3.6
0.9
14.4
0.1
3.6
0.9
2.0
0.1
3.6
0.9
2.0
-
3.6
0.9
2.0
-
3.7
0.9
2.0
-
3.7
0.9
2.0
-
33.7
8.2
44.8
0.4
2.0
8.1
6.6
18.3
19.0
6.7
6.6
6.6
6.6
6.6
87.0
Expenditures
8.
9.
Permanent Labor
(1.8)
(0.1)
(5.7)
-
(2.5)
-
(4.1)
-
0.2
-
2.5
-
1.1
-
2.9
-
2.4
-
3.1
-
(1.9)
(0.1)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(1.9)
(1.1)
0.3
-
(5.7)
(2.0)
(5.0)
-
(2.5)
0.9
(4.6)
-
(4.1)
(2.7)
(0.8)
-
0.2
(0.1)
(0.8)
-
2.5
1.1
(0.7)
-
1.1
0.5
(0.5)
-
2.9
1.7
(0.7)
-
2.4
1.4
(0.8)
-
3.1
1.9
(0.3)
-
(2.0)
1.6
(14.0)
-
(2.7)
(12.6)
(6.1)
(7.6)
(0.7)
2.8
1.1
3.9
2.9
4.6
(14.4)
(0.7)
(4.5)
0.5
10.7
18.3
9.5
7.7
10.4
9.5
11.2
72.6
(0.7)
(5.5)
(9.7)
(0.3)
(0.6)
(11.0)
(8.6)
-
(0.2)
(7.4)
(9.6)
-
(0.2)
(10.5)
(6.1)
-
(0.2)
(5.8)
(5.8)
-
(0.8)
(12.7)
(5.0)
-
(0.2)
(4.8)
(5.0)
-
(0.4)
(5.6)
(4.6)
-
(0.2)
(5.5)
(3.0)
-
(0.2)
(5.5)
(2.7)
-
(3.6)
(74.3)
(60.0)
(0.3)
(16.2)
(20.2)
(17.2)
(16.8)
(11.7)
(18.5)
(9.9)
(10.6)
(8.7)
(8.4)
(138.1)
(16.9) $
(24.6) $
(16.7) $
24.
25.
26.
27.
162
96
84
(6.0) $
6.6
182
193
(9.0) $
(2.3) $
(0.1) $
0.8
165
153
135
129
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2.8
117
(65.6)
117
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
33.7
8.2
44.8
0.4
Total Revenues
Increased collections from additional EMS and fleet personnel ($26.8MM) and increased Fire Marshall personnel ($6.9MM)
Includes fire recovery billing for false alarms, vehicle fires, vehicle accidents
Assumes ability to receive SAFER grant funding in FY '17 and FY '18 and continued access to $2.0MM annually from FEMA grants for equipment related
training
Sale of closed facilities
87.0
Expenditures
8.
Permanent Labor
(1.9)
9.
(0.1)
10.
11.
12.

Active Benefits
Training
(2.0)
1.6
(14.0)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(14.4)
72.6
Labor estimate includes ideal staffing levels while taking into account attrition, efficiencies, reductions in overtime, multifunctioning department EMT /
SAFER grant requirements
Increased headcount and overtime assumptions

Training cost for all civilian department employees - $2.0k per employee through FY '16, $1.5k thereafter to establish a continuous training program;
Cross-training for uniform personnel (Medical First Responders and Fire Fighting)
24.
25.
(3.6)
(74.3)
26.
(60.0)
27.
(0.3)

Incremental costs for Records Management System

Repair and maintenance of existing facilities ($32.0MM), 7 new firehouses totaling ($21.0MM) and fleet equipment, turnout gear and breathing units
replacement programs ($19.0MM)
Implementation of apparatus (fleet) replacement program of approximately 20 vehicles per year as well as preventative maintenance program
(138.1)
$
(65.6)
117
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
1.1
-
2.1
-
2.1
-
2.1
-
2.1
-
2.1
-
2.1
-
2.1
-
2.1
-
2.1
-
20.3
-
1.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
20.3
Expenditures
8.
9.
Permanent Labor
(1.1)
(0.2)
(4.1)
(0.3)
(4.3)
(0.2)
(4.3)
(0.2)
(4.4)
(0.2)
(4.5)
(0.2)
(4.6)
(0.2)
(4.7)
(0.2)
(4.8)
(0.2)
(4.9)
(0.2)
(41.7)
(2.4)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(1.3)
(0.3)
(0.1)
(3.7)
(0.2)
0.0
0.2
(4.5)
(2.3)
(0.6)
(7.4)
(0.2)
0.1
0.4
(4.5)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(4.6)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(4.7)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(4.7)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(4.8)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(4.9)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(5.0)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(5.1)
(2.3)
(0.6)
(7.3)
(0.2)
0.1
0.4
(44.1)
(21.3)
(5.3)
(69.5)
(2.4)
0.7
4.1
(5.4)
(14.4)
(14.4)
(14.5)
(14.6)
(14.7)
(14.8)
(14.9)
(15.0)
(15.1)
(137.7)
(4.4)
(12.3)
(12.3)
(12.4)
(12.5)
(12.5)
(12.6)
(12.7)
(12.8)
(12.9)
(117.5)
(6.1)
(5.9)
(0.4)
(5.9)
(5.7)
-
(4.1)
(0.6)
-
(4.2)
(0.6)
-
(4.5)
(0.6)
-
(4.3)
(0.6)
-
(4.3)
(0.6)
-
(4.5)
(0.6)
-
(4.4)
(0.6)
-
(4.4)
(0.6)
-
(46.6)
(16.4)
(0.4)
(12.3)
(11.6)
(4.8)
(4.8)
(5.1)
(4.9)
(4.9)
(5.1)
(5.0)
(5.0)
(63.3)
(16.7) $
(23.9) $
24.
25.
26.
27.
112
112
(17.0) $
112
(17.2) $
112
(17.5) $
112
(17.4) $
112
(17.5) $
112
(17.8) $
(17.8) $
112
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112
(17.9) $
112
(180.8)
112
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
Collections
Pricing/Fees
5.
Grant Revenue
6.
7.
20.3
Other
Total Revenues
20.3
Expenditures
(41.7)
8.
Permanent Labor
Street fund reimbursement of additional employees
9.
(2.4)
10.
11.
12.
13.

Active Benefits
Training
(44.1)
(21.3)
(5.3)
(69.5)
14.
15.
16.
17.
18.
19.
20.
21.
Utilities
Purchased services
Maintenance
All Other
(2.4)
0.7
4.1
(137.7)
(117.5)
Additional employees to reach standard level of service delivery. Assumes Solid Waste and Custodial Services privatization to enhance service and / or
reduce cost beginning Q4 FY '14. Assumes no additional outsourcing being evaluated for all divisions.
Increased professional and contract services to achieve standard level of services
Training cost for all GSD employees - $2k per EE through FY '16, $1.5k thereafter
Additional materials and supplies required to achieve required level of service; i.e. Building supplies and expenses ($1.0MM), fleet maintenance supplies
and expenses (excluding solid waste) ($4.3MM); support additional building and grounds maintenance. requirements ($1.7MM); increased fuel cost /
usage ($0.4MM)
24.
25.
26.
27.
(46.6)
(16.4)
(0.4)
(63.3)
Facility improvements repairs / upgrades ($27.8MM) and additional facility space consolidation ($18.7MM)
Replacement / refresh of vehicles and equipment
(180.8)
112
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.1)
-
(1.3)
-
(1.3)
-
(1.3)
-
(1.4)
-
(1.4)
-
(1.4)
-
(1.4)
-
(1.5)
-
(1.5)
-
(12.6)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.1)
(0.0)
-
(1.3)
(0.7)
(0.8)
(0.3)
(0.1)
-
(1.3)
(0.7)
(0.8)
(0.3)
(0.1)
-
(1.3)
(0.7)
(0.7)
(0.3)
(0.1)
-
(1.4)
(0.8)
(0.7)
(0.3)
(0.1)
-
(1.4)
(0.8)
(0.7)
(0.3)
(0.1)
-
(1.4)
(0.8)
(0.7)
(0.3)
(0.1)
-
(1.4)
(0.8)
(0.7)
(0.3)
(0.1)
-
(1.5)
(0.8)
(0.7)
(0.3)
(0.1)
-
(1.5)
(0.8)
(0.7)
(0.3)
(0.1)
-
(12.6)
(6.9)
(6.6)
(2.7)
(0.9)
-
(0.1)
(3.2)
(3.2)
(3.2)
(3.2)
(3.3)
(3.3)
(3.4)
(3.4)
(3.5)
(29.7)
(0.1)
(3.2)
(3.2)
(3.2)
(3.2)
(3.3)
(3.3)
(3.4)
(3.4)
(3.5)
(29.7)
(0.4)
(0.5)
(1.0)
(0.1)
(1.0)
(1.0)
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(1.3)
(1.0)
(2.4)
(0.4)
(1.5)
(2.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(4.7)
(0.5) $
(4.7) $
(5.3) $
(3.3) $
(3.3) $
(3.4) $
(3.4) $
(3.5) $
(3.5) $
(3.6) $
24.
25.
26.
27.
22
22
22
22
22
22
22
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22
22
(34.4)
22
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
Permanent Labor
(12.6)
9.
10.
11.
12.

Active Benefits
Training
(12.6)
(6.9)
(6.6)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(2.7)
(0.9)
-
(29.7)
(29.7)
FTE increases - Administration (1), Records (2), Central Services (2), Employee Services (3), Recruitment (7), Career Development (5), and Testing (2). FTE
increases primarily focused on establishing a functioning recruitment, and selection and training function

Training cost for all HR employees - $2.0k per employee through FY '16, $1.5k thereafter and also includes $600k annual City-wide HR training
Estimated training and test development materials and supplies
Estimated cost for recruitment advertising budget
24.
25.
26.
27.
(1.3)
(1.0)
(2.4)
(4.7)
Learning center one-time IT costs and related maintenance

Estimated capital for training location ($1.0MM)
Cultural Change Agent engagement, and job description / classification and market compensation study
(34.4)
22
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.1)
(0.1)
(0.4)
(0.1)
(0.4)
(0.1)
(0.4)
(0.1)
(0.4)
(0.1)
(0.4)
(0.1)
(0.5)
(0.1)
(0.5)
(0.1)
(0.5)
(0.1)
(3.7)
(0.9)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.2)
(0.1)
(0.0)
-
(0.5)
(0.2)
(0.1)
-
(0.5)
(0.2)
(0.1)
-
(0.5)
(0.2)
(0.1)
-
(0.5)
(0.2)
(0.1)
-
(0.5)
(0.2)
(0.1)
-
(0.6)
(0.3)
(0.1)
-
(0.6)
(0.3)
(0.1)
-
(0.6)
(0.3)
(0.1)
-
(4.6)
(2.0)
(0.5)
-
(0.3)
(0.8)
(0.8)
(0.8)
(0.8)
(0.8)
(0.9)
(0.9)
(0.9)
(7.1)
(0.3)
(0.8)
(0.8)
(0.8)
(0.8)
(0.8)
(0.9)
(0.9)
(0.9)
(7.1)
(0.3) $
(0.8) $
(0.8) $
(0.8) $
(0.8) $
(0.8) $
(0.9) $
(0.9) $
(0.9) $
(7.1)
24.
25.
26.
27.
11
11
11
11
11
11
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11
11
11
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
Permanent Labor
(3.7)
9.
(0.9)
10.
11.
12.

Active Benefits
Training
(4.6)
(2.0)
(0.5)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(7.1)
(7.1)
Addition of 11 employees for labor relations and benefits functions. FTE increase primarily relates to establishing proper oversight, monitoring, and
compliance with union contracts

24.
25.
26.
27.
(7.1)
11
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
0.2
-
0.2
-
0.3
-
0.3
-
0.3
-
0.3
-
0.4
-
0.4
-
2.5
-
0.2
0.2
0.3
0.3
0.3
0.3
0.4
0.4
2.5
Expenditures
8.
9.
Permanent Labor
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(3.1)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.3)
(0.2)
(0.1)
-
(0.3)
(0.2)
(0.1)
-
(0.3)
(0.2)
(0.1)
-
(0.3)
(0.2)
(0.1)
-
(0.3)
(0.2)
(0.1)
-
(0.4)
(0.2)
(0.1)
-
(0.4)
(0.2)
(0.1)
-
(0.4)
(0.2)
(0.1)
-
(0.4)
(0.2)
(0.1)
-
(3.1)
(1.7)
(0.9)
-
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.7)
(0.7)
(0.7)
(5.7)
(0.6)
(0.4)
(0.4)
(0.3)
(0.3)
(0.3)
(0.4)
(0.3)
(0.3)
(3.3)
(0.1)
-
(0.1)
-
(0.1)
(0.1)
(0.7) $
(0.4) $
(0.4) $
(0.3) $
(0.3) $
(0.3) $
(0.4) $
(0.3) $
(0.3) $
(3.4)
24.
25.
26.
27.
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City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
2.5
-
Total Revenues
2.5
Expenditures
8.
9.
Permanent Labor
(3.1)
-
10.
11.
12.

Active Benefits
Training
(3.1)
(1.7)
(0.9)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(5.7)
(3.3)
Increased fees from Detroit based businesses
Addition of 6 employees to ensure compliance from various parties with City's ethics and human rights policies

Training cost for all department employees - $2.0k per employee through FY '16, $1.5k thereafter to establish a continuous training program; Includes
$100.0k annually for City-wide ethics training
24.
25.
26.
27.
(0.1)
-
(0.1)
(3.4)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
0.6
-
0.6
-
0.6
-
0.6
-
0.6
-
0.6
-
0.6
-
0.6
-
4.4
-
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
4.4
Expenditures
8.
9.
Permanent Labor
(0.7)
-
(1.4)
-
(1.4)
-
(1.5)
-
(1.5)
-
(1.5)
-
(1.6)
-
(1.6)
-
(1.6)
-
(1.7)
-
(14.5)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.7)
(0.4)
-
(1.4)
(0.8)
(0.2)
0.8
2.0
-
(1.4)
(0.8)
(0.2)
0.8
2.0
-
(1.5)
(0.8)
(0.2)
0.8
2.0
-
(1.5)
(0.8)
(0.2)
0.8
2.0
-
(1.5)
(0.8)
(0.2)
0.8
2.0
-
(1.6)
(0.9)
(0.2)
0.8
2.0
-
(1.6)
(0.9)
(0.2)
0.8
2.0
-
(1.6)
(0.9)
(0.2)
0.8
2.0
-
(1.7)
(0.9)
(0.2)
0.8
2.0
-
(14.5)
(8.0)
(1.5)
6.8
18.0
-
(1.1)
0.4
0.3
0.3
0.3
0.2
0.2
0.1
0.1
0.0
0.8
(1.1)
0.4
0.9
0.9
0.8
0.8
0.7
0.7
0.6
0.6
5.2
(0.5)
(0.1)
(0.5)
(0.1)
(0.6)
(0.6)
(1.7) $
0.4
24.
25.
26.
27.
17
0.9
17
17
0.9
17
0.8
17
0.8
17
0.7
17
0.7
17
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0.6
17
0.6
17
4.6
17
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Permanent Labor
Assumes annual improvement to collections due to additional internal legal labor resources
4.4
Expenditures
8.
4.4
-
(14.5)
9.
10.
11.
12.

Active Benefits
Training
(14.5)
(8.0)
(1.5)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
6.8
18.0
-
0.8
5.2
17 additional employees primarily dedicated to aggressively pursuing receivable collection efforts and to more rigorously defend City against certain
legal actions

Assumes $750.0k annual reduction in outside legal costs due to additional internal labor resources
Assumes $2.0MM annual reduction in lawsuit settlements as a result of additional internal labor resources
24.
25.
26.
27.
(0.5)
(0.1)
(0.6)
Purchase of City Law IT application
Implementation cost of City Law IT application
4.6
17
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City of Detroit
Mayor's Office
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.3)
-
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.3)
24.
25.
26.
27.
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City of Detroit
Mayor's Office
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
(0.3)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(0.3)
(0.3)
Training cost for all department employees - $2k per employee through FY '16, $1.5k thereafter to establish a continuous training program
24.
25.
26.
27.
(0.3)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.3)
-
(0.8)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.8)
-
(0.8)
-
(0.8)
-
(0.8)
-
(7.2)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.3)
(0.2)
(0.1)
-
(0.8)
(0.4)
(0.2)
0.2
(0.7)
(0.4)
(0.1)
0.2
(0.7)
(0.4)
(0.1)
0.2
(0.7)
(0.4)
(0.1)
0.3
(0.7)
(0.4)
(0.1)
0.3
(0.8)
(0.4)
(0.1)
0.3
(0.8)
(0.4)
(0.1)
0.3
(0.8)
(0.4)
(0.1)
0.3
(0.8)
(0.4)
(0.1)
0.3
(7.2)
(3.9)
(1.2)
2.2
(0.6)
(1.2)
(1.0)
(1.0)
(1.0)
(1.0)
(1.0)
(1.1)
(1.1)
(1.1)
(10.0)
(0.6)
(1.2)
(1.0)
(1.0)
(1.0)
(1.0)
(1.0)
(1.1)
(1.1)
(1.1)
(10.0)
(0.3)
(2.4)
(0.3)
(4.1)
(0.0)
(0.7)
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
(0.8)
(0.0)
(0.8)
(0.0)
-
(0.0)
-
(0.8)
(8.9)
(2.7)
(4.4)
(0.7)
(0.0)
(0.0)
(0.0)
(0.9)
(0.9)
(0.0)
(0.0)
(9.7)
(3.3) $
(5.6) $
(1.7) $
(1.0) $
(1.0) $
(1.0) $
(1.9) $
(1.9) $
(1.1) $
(1.1) $
(26)
(28)
(28)
(28)
(28)
(28)
(28)
(28)
(28)
24.
25.
26.
27.
13
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(19.7)
(28)
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
(7.2)
8.
Permanent Labor
Hire City planning and other labor resources, transfer of personnel from City Council to PDD, efficiency improvements from grants management
consolidation, and service delivery changes, and privatization of Real Estate, development (portion), neighborhood support (portion), and housing
(portion) divisions
9.
10.
11.
12.

Active Benefits
Training
(7.2)
(3.9)
(1.2)

13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
2.2
Savings due to PDD moving facilities from Cadillac Tower to CAYMC
(10.0)
(10.0)
24.
25.
26.
27.
(0.8)
(8.9)
(9.7)
IT infrastructure investment
Update master plan and zoning ordinance, develop investment strategy ($4.0MM), surge resources (accounting staff / consultants) ($2.4MM), service /
delivery model change ($1.5MM) and PDD facility consolidation ($1.0MM)
(19.7)
(28)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
2.0
1.6
-
18.0
14.6
-
3.6
3.6
3.6
3.6
3.6
3.6
3.6
3.6
3.6
32.6
Expenditures
8.
9.
Permanent Labor
(1.5)
-
(8.5)
-
(8.4)
-
(5.3)
-
(4.4)
-
(4.4)
-
(4.4)
-
(4.5)
-
(4.6)
-
(4.7)
-
(50.8)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(1.5)
(0.8)
(1.2)
(1.4)
(0.8)
(8.5)
(4.7)
(0.9)
(1.2)
(1.2)
0.4
(8.4)
(4.6)
(0.8)
(3.4)
(1.4)
0.4
(5.3)
(2.9)
(0.5)
(1.5)
(1.2)
0.4
(4.4)
(2.4)
(0.5)
(1.5)
(1.4)
0.4
(4.4)
(2.4)
(0.5)
(2.0)
(1.2)
0.4
(4.4)
(2.4)
(0.5)
(1.5)
(1.4)
0.5
(4.5)
(2.5)
(0.5)
(1.5)
(1.2)
0.6
(4.6)
(2.5)
(0.5)
(1.5)
(1.4)
0.6
(4.7)
(2.6)
(0.5)
(1.6)
(1.2)
0.6
(50.8)
(27.9)
(5.4)
(16.9)
(13.0)
3.5
(5.7)
(16.1)
(18.1)
(11.0)
(9.9)
(10.1)
(9.9)
(9.7)
(10.1)
(9.9)
(110.4)
(5.7)
(12.5)
(14.5)
(7.4)
(6.3)
(6.5)
(6.2)
(6.1)
(6.5)
(6.3)
(77.8)
(1.9)
(8.9)
(12.9)
(0.2)
(11.2)
(6.5)
(15.1)
(0.6)
(10.2)
(3.5)
(12.9)
(0.2)
(2.2)
(0.1)
(12.6)
-
(2.2)
(0.5)
(12.6)
-
(2.2)
(0.2)
(12.6)
-
(2.2)
(3.3)
(12.6)
-
(2.2)
(3.1)
(12.6)
-
(2.2)
(3.0)
(12.6)
-
(2.2)
(3.0)
(12.6)
-
(38.4)
(32.1)
(129.3)
(1.0)
(23.9)
(33.3)
(26.8)
(14.9)
(15.3)
(14.9)
(18.1)
(17.9)
(17.8)
(17.8)
(200.8)
(29.6) $
(45.8) $
(41.3) $
(22.3) $
(21.6) $
(21.4) $
(24.3) $
(24.0) $
(24.3) $
(24.1) $
(278.6)
24.
25.
26.
27.
125
250
175
163
150
150
150
150
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150
150
150
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
Collections
Pricing/Fees
5.
6.
Grant Revenue
Other
7.
18.0
14.6
-
Total Revenues
32.6
Expenditures
(50.8)
8.
Permanent Labor
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(50.8)
(27.9)
(5.4)
(16.9)
(13.0)
3.5
Increased collections from false alarm calls, new cost recovery, and adoption of State Motor Vehicle Code for greater capture of moving violation fees
Anticipated additional grant revenue through identification of new Federal, State, Foundation or other grants
Increased labor cost associated with hiring of 250 civilian positions and redeployment of uniform personnel. Civilianization costs offset by savings due to
attrition of senior uniform personnel and hiring of less experienced uniform personnel ($17.2MM in total savings). Reduction of civilians through
efficiency gains following implementation of fully integrated public safety IT system
Benefits at 55% of Permanent Labor costs (civilians)

Training cost for all DPD civilian employees - $2.0k per EE through FY '16, $1.5k thereafter
Increased replacement cost of tasers / cartridges ($5.2MM), vests ($3.3MM), body cameras ($2.4MM) and other misc. spend ($6.0MM)
Primarily related to shot spotter "flex services"
Savings from facility lease terminations ($10.5MM), partially offset by annual costs associated with new facilities ($4.1MM), increased helicopter
maintenance ($2.8MM) and citizen patrol/reserve costs ($0.2MM). Still evaluating other lease options
(110.4)
(77.8)
24.
(38.4)
Primarily related to replacement of prep / handheld radios ($22.0MM) and implementation of fully integrated Public Safety IT system ($13.8MM)
25.
(32.1)
26.
27.
(129.3)
(1.0)
Department-wide improvements / projects ($14.0MM), build-out of new precincts and training facility ($12.0MM), and other precinct/other facility
improvements ($6.1MM)
Includes fleet vehicle replacement cycle of 3 years
IT temporary positions to assist with implementation of new fully integrated public safety IT system

(200.8)
$
(278.6)
150
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City of Detroit
Department of Public Works (DPW) - General Fund
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.3)
-
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.3)
24.
25.
26.
27.
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City of Detroit
Department of Public Works (DPW) - General Fund
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
(0.3)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(0.3)
(0.3)
24.
25.
26.
27.
(0.3)
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City of Detroit
Recreation
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.5
-
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.5
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.1)
-
(0.9)
-
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.1)
(0.9)
(0.1)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.9)
-
(8.9)
-
(3.1)
-
(3.3)
-
(3.0)
-
(4.0)
-
(4.3)
-
(4.0)
-
(4.0)
-
(4.0)
-
(39.5)
-
(0.9)
(8.9)
(3.1)
(3.3)
(3.0)
(4.0)
(4.3)
(4.0)
(4.0)
(4.0)
(39.5)
(0.9) $
(9.0) $
(3.1) $
(3.3) $
(3.1) $
(4.0) $
(4.3) $
(4.0) $
(4.0) $
(4.0) $
(39.8)
24.
25.
26.
27.
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City of Detroit
Recreation
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
0.5
-
Total Revenues
0.5
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
(0.9)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
Increase collection rates due to full implementation of online registration and collection system and improvements to Hart Plaza
(0.9)
(0.3)
24.
25.
26.
27.
(39.5)
-
(39.5)
Park and recreation facility improvements and upgrades ($34.5MM) and emergency repairs required for recreation centers ($5.0MM)
(39.8)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.3)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.0)
(0.2)
-
(0.1)
(1.7)
-
(0.3)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(1.8)
(0.3)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(1.8)
(5.1)
-
(5.1)
-
(5.1)
(5.1)
(0.3) $
(5.3) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(6.9)
24.
25.
26.
27.
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City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
(0.1)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(1.7)
-
(1.8)
(1.8)
Public Health Record management and storage fees
24.
25.
26.
27.
(5.1)
-
(5.1)
Herman Kiefer demolition costs
(6.9)
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City of Detroit
Legislative Agencies - Department Detail
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City of Detroit
Restructuring and Reinvestment Initiatives - Legislative Agencies
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(0.3)
-
(2.5)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.0)
-
(0.3)
(0.1)
(0.0)
-
(0.3)
(0.1)
(0.0)
-
(0.3)
(0.1)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(0.3)
(0.2)
(0.0)
-
(2.5)
(1.4)
(0.4)
-
(0.0)
(0.4)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(4.4)
(0.0)
(0.4)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(0.5)
(4.4)
(0.0)
-
(0.1)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.3)
-
(0.0)
(0.1)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(0.1) $
(0.6) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(4.7)
24.
25.
26.
27.
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City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(2.5)
-
10.
11.
12.

Active Benefits
Training
(2.5)
(1.4)
(0.4)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(4.4)
(4.4)
Addition of 4 employees to fill current vacancies and increase the frequency of the City's financial and operational audits
Benefits at 55% of salary and wages

24.
25.
26.
27.
(0.3)
-
(0.3)
Electronic work-papers and incremental hardware/software investment
(4.7)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.2)
-
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.2)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.2)
24.
25.
26.
27.
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City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
--
8.
9.
Permanent Labor
10.
11.
12.

Active Benefits
Training
(0.2)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(0.2)
(0.2)
24.
25.
26.
27.
(0.2)
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City of Detroit
City Clerk
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
0.0
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
1.6
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
0.0
0.0
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
0.2
0.1
(0.0)
-
1.6
0.9
(0.2)
-
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
2.2
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
2.2
24.
25.
26.
27.
0.1
(1)
0.2
0.2
(3)
(3)
0.2
(3)
0.2
(3)
0.2
(3)
0.2
(3)
0.3
(3)
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0.3
(3)
0.3
(3)
2.2
(3)
City of Detroit
City Clerk
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
Permanent Labor
-1.6
9.
10.
11.
12.

Active Benefits
Training
1.6
0.9
(0.2)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
2.2
2.2
Headcount reduction through efficiency improvements, incremental costs associated with Blight remediation assumed to be funded by Blight initiative,
Hardest Hit funds and other grants

24.
25.
26.
27.
2.2
(3)
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City of Detroit
City Council
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
4.3
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
0.4
-
4.3
-
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
4.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
4.3
(0.1)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.0)
-
(0.2)
-
(0.1)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.2)
24.
25.
26.
27.
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
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0.4
0.4
4.2
City of Detroit
City Council
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
Permanent Labor
--
9.
4.3
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
4.3
-
4.3
4.3
Savings due to transfer of 6 contractors from CPC / HDAB to PDD
24.
25.
26.
27.
(0.2)
-
(0.2)
Assumed $50.0K in FY 14 for hardware improvements and annual $15.0K increase from current run-rates
4.2
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
0.1
0.0
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.1
0.0
(0.1)
-
0.8
0.2
(0.6)
-
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
(0.0)
(0.6)
-
(0.6)
-
(0.5)
-
(0.5)
-
(0.5)
-
(0.5)
-
(0.0)
(3.3)
-
(0.7)
(0.6)
(0.5)
(0.5)
(0.5)
(0.5)
(3.3)
(0.6) $
(0.6) $
0.0
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(2.9)
24.
25.
26.
27.
(1)
(1)
(1)
0.0
(1)
0.0
(1)
0.0
(1)
(1)
(1)
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(1)
(1)
(1)
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
Permanent Labor
-0.4
Reduction due to elimination of one employee
9.
0.4
Reduction due to elimination of 50% of poll workers/ballot counters related to technology investment
10.
11.
12.

Active Benefits
Training
0.8
0.2
(0.6)

13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
0.4
0.4
24.
25.
(0.0)
(3.3)
26.
27.

Investment in Ballot counting technology solution

Deferred maintenance / improvements ($2.0MM), window replacement ($0.7MM), elevator improvements ($0.5MM) and roof replacement ($0.1MM)
(3.3)
$
(2.9)
(1)
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City of Detroit
Ombudsperson
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.4)
-
(0.6)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.7)
-
(0.7)
-
(5.9)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.4)
(0.2)
(0.0)
-
(0.6)
(0.4)
(0.1)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(0.7)
(0.4)
(0.0)
-
(5.9)
(3.3)
(0.3)
-
(0.6)
(1.0)
(1.1)
(1.1)
(1.1)
(1.1)
(1.1)
(1.2)
(1.2)
(9.5)
(0.6)
(1.0)
(1.1)
(1.1)
(1.1)
(1.1)
(1.1)
(1.2)
(1.2)
(9.5)
(3.0)
-
(0.5)
-
(0.5)
-
(0.6)
-
(0.6)
-
(0.6)
-
(0.6)
-
(0.6)
-
(0.6)
-
(7.6)
-
(3.0)
(0.5)
(0.5)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(7.6)
(3.7) $
(1.6) $
(1.6) $
(1.6) $
(1.7) $
(1.7) $
(1.7) $
(1.8) $
(1.8) $
24.
25.
26.
27.
13
20
20
20
20
20
20
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20
20
(17.2)
20
City of Detroit
Ombudsperson
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
(5.9)
8.
Permanent Labor
9.
10.
11.
12.

Active Benefits
Training
(5.9)
(3.3)
(0.3)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(9.5)
(9.5)
Additional headcount for implementation of 311 system

24.
(7.6)
25.
26.
27.

Establishment of technology infrastructure for 311 system and estimated software implementation costs including estimated annual maintenance
(7.6)
$
(17.2)
20
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City of Detroit
Judicial Agency - Department Detail
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City of Detroit
Restructuring and Reinvestment Initiatives - Judicial Agency
36th District Court (36D) - General fund
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
3.9
1.9
-
5.5
2.7
-
8.5
-
8.7
-
9.0
-
9.2
-
9.5
-
9.8
-
10.1
-
74.1
4.7
-
5.8
8.2
8.5
8.7
9.0
9.2
9.5
9.8
10.1
78.8
Expenditures
8.
9.
Permanent Labor
0.8
-
1.9
-
2.3
-
2.3
-
2.4
-
2.4
-
2.5
-
2.5
-
2.6
-
2.6
-
22.1
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
0.8
0.4
(0.5)
-
1.9
1.0
(0.5)
-
2.3
1.2
(0.4)
-
2.3
1.3
(0.4)
-
2.4
1.3
(0.4)
-
2.4
1.3
(0.4)
-
2.5
1.3
(0.4)
-
2.5
1.4
(0.4)
-
2.6
1.4
(0.4)
-
2.6
1.4
(0.4)
-
22.1
12.2
(4.5)
-
0.7
2.5
3.1
3.1
3.2
3.3
3.4
3.4
3.5
3.6
29.8
0.7
8.3
11.3
11.6
11.9
12.3
12.6
12.9
13.3
13.7
108.6
24.
25.
26.
27.
(1.6)
(1.0)
(1.0)
(0.8)
(0.5)
(0.3)
(0.4)
(0.5)
(0.3)
(0.4)
(0.5)
(0.3)
(0.2)
(0.5)
(0.3)
(0.2)
(0.5)
(0.3)
(0.2)
(0.5)
(0.3)
(0.2)
(0.5)
(0.3)
(0.2)
(0.5)
(0.3)
(4.2)
(5.0)
(3.7)
(3.6)
(1.6)
(1.2)
(1.2)
(1.0)
(1.0)
(1.0)
(1.0)
(1.0)
(12.9)
0.7
(41)
4.7
(56)
9.6
(66)
10.4
(66)
10.7
(66)
11.2
(66)
11.6
(66)
11.9
(66)
12.3
(66)
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12.7
(66)
95.7
(66)
City of Detroit
Restructuring and Reinvestment Initiatives - Judicial Agency
36th District Court (36D) - General fund
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
74.1
4.7
-
Total Revenues
78.8
Expenditures
Improved collection rate from current 26% to 65% over the ten-year period to achieve regional average collection rate
8.
9.
Permanent Labor
22.1
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
22.1
12.2 Benefits at 55% of Permanent Labor costs
(4.5) Training cost for all department employees - $2.0k per employee through FY '16, $1.5k thereafter to establish a continuous training program
-
Reduction of 66 FTEs through efficiency and technology improvements
29.8
108.6
24.
25.
26.
27.
(4.2) Increased technology investment for "paperless" cost initiatives ($3.7MM) and new telephone system ($0.5MM)
(5.0) Increased capital expenditures for building maintenance, repairs and upgrades
(3.7) Addition of contract employees in to assist with process flow mapping, process change, and other restructuring initiatives

(12.9)
$
95.7
(66)
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City of Detroit
Enterprise Agencies - Department Detail
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City of Detroit
Restructuring and Reinvestment Initiatives - Enterprise Agencies
Airport
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
8.
9.
Permanent Labor
(0.1)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(0.4)
-
(3.6)
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.1)
(0.1)
(0.1)
-
(0.4)
(0.6)
(0.0)
(0.4)
(0.0)
(0.4)
(0.6)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(0.4)
(0.2)
(0.0)
(0.1)
(0.0)
(3.6)
(2.8)
(0.1)
(1.2)
(0.2)
(0.2)
(1.3)
(1.1)
(0.7)
(0.7)
(0.7)
(0.7)
(0.8)
(0.8)
(0.8)
(7.9)
(0.2)
(1.3)
(1.1)
(0.7)
(0.7)
(0.7)
(0.7)
(0.8)
(0.8)
(0.8)
(7.9)
(0.0)
(0.4)
-
(5.0)
-
(7.8)
-
(7.5)
-
(0.0)
(20.7)
-
(0.4)
(5.0)
(7.8)
(7.5)
(20.7)
(0.2) $
(1.7) $
(6.1) $
(8.5) $
(8.2) $
(0.7) $
(0.7) $
(0.8) $
(0.8) $
(0.8) $
(28.5)
24.
25.
26.
27.
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City of Detroit
Airport
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Expenditures
(3.6)
8.
Permanent Labor
9.
10.
11.
12.

Active Benefits
Training
(3.6)
(2.8)
(0.1)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(1.2)
(0.2)
(7.9)
(7.9)
Addition of 4 FTE positions required to be in compliance with FAA and MDOT standards
Benefits at 55% of Permanent Labor

Assume additional cost for Airport security ($0.1MM per year) and Master Plan Study ($0.3MM in FY '15)
Assume $25.0K per year for maintenance
24.
25.
26.
27.
(0.0)
(20.7)
-

Executive bay upgrades ($10.0MM), new T-Hangars ($2.5MM), terminal upgrades ($2.0MM), new jetway ($2.0MM) and other capex required for airport
operating certificate and master study
(20.7)
$
(28.5)
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City of Detroit
Building Safety Engineering Environmental Department (BSEED) - General Fund
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
0.2
-
1.7
-
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
1.7
Expenditures
8.
9.
Permanent Labor
(0.0)
-
(0.0)
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.3
-
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.0)
(0.0)
(0.6)
-
(0.0)
(0.0)
(0.0)
(2.1)
0.1
0.0
0.0
(0.0)
2.5
0.1
0.0
0.0
(0.0)
3.3
0.1
0.0
0.0
(0.0)
2.9
0.1
0.0
0.0
(0.0)
3.8
0.1
0.0
0.0
(0.0)
3.9
0.1
0.0
0.0
(0.0)
3.4
0.1
0.0
0.0
(0.0)
3.9
0.1
0.0
0.0
(0.0)
4.0
0.1
0.3
0.1
(0.1)
25.0
0.5
(0.6)
(2.1)
2.6
3.4
3.0
3.8
3.9
3.5
4.0
4.1
25.7
(0.4)
(1.9)
2.7
3.5
3.2
4.0
4.1
3.7
4.2
4.2
27.3
(0.4)
-
(0.4)
-
(0.4)
(0.4)
(0.4) $
(2.3) $
2.7
24.
25.
26.
27.
(1)
(1)
3.5
(1)
3.2
(1)
4.0
(1)
4.1
(1)
3.7
(1)
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4.2
(1)
4.2
(1)
27.0
(1)
City of Detroit
Building Safety Engineering Environmental Department (BSEED) - General Fund
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
1.7
-
Total Revenues
1.7
Expenditures
8.
Permanent Labor
-0.3
9.
10.
11.
12.

Active Benefits
Training
0.3
0.1
(0.1)
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
25.0
0.5
25.7
27.3
Increase to collection rate due to change in collections process and higher staffing levels
Increase due to additional business investigator
Pay-back of BSEED General Fund loan
Savings on rent through facility consolidation
24.
25.
26.
27.
(0.4)
-
(0.4)
Costs related to facility build-out to consolidate facilities and improve efficiencies
27.0
(1)
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City of Detroit
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
$
0.4
(2.0)
(0.1)
$
1.5
(7.0)
(0.2)
$
5.7
(7.0)
(0.2)
$
7.1
(7.0)
(0.2)
$
11.7
(7.0)
(0.2)
(1.7)
(5.7)
(1.5)
(0.1)
4.6
$
13.4
(7.0)
(0.2)
$
17.5
(7.0)
(0.1)
$
17.1
(7.0)
(0.1)
$
21.2
(7.0)
(0.1)
$
22.0
(7.0)
-
117.6
(65.0)
(1.2)
6.3
10.4
10.0
14.1
15.0
51.4
Expenditures
8.
9.
Permanent Labor
(0.6)
(0.3)
(1.5)
(0.4)
3.0
(0.4)
1.8
(0.5)
1.4
(0.6)
1.4
(0.6)
1.5
(0.7)
1.4
(0.7)
1.2
(0.7)
1.0
(0.8)
10.6
(5.8)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(1.0)
(0.1)
(0.4)
(0.0)
(0.0)
(1.9)
(0.5)
(0.9)
(0.0)
(0.0)
2.5
(0.1)
(0.5)
(1.9)
(0.1)
1.0
(0.1)
1.3
(0.7)
(0.6)
(3.0)
(0.1)
1.0
(0.1)
0.8
(0.9)
(0.6)
(4.0)
(0.1)
1.5
(0.2)
0.8
(0.9)
(0.6)
(4.5)
(0.1)
1.5
(0.2)
0.8
(1.0)
(0.6)
(5.0)
(0.1)
2.0
(0.2)
0.7
(1.0)
(0.6)
(5.4)
(0.1)
2.0
(0.2)
0.4
(1.2)
(0.6)
(5.9)
(0.2)
2.5
(0.3)
0.2
(1.3)
(0.6)
(6.4)
(0.2)
2.5
(0.3)
4.8
(7.2)
(5.2)
(37.4)
(1.0)
14.0
(1.7)
(1.4)
(3.4)
0.8
(2.2)
(3.5)
(4.1)
(4.1)
(4.7)
(5.2)
(6.1)
(33.8)
(3.2)
(9.1)
(0.7)
(2.3)
1.1
2.2
6.3
5.3
8.9
8.9
17.6
(1.6)
-
(2.0)
-
(2.3)
-
(2.5)
-
(1.0)
-
(1.0)
-
(10.3)
-
(1.6)
(2.0)
(2.3)
(2.5)
(1.0)
(1.0)
(10.3)
(2.9) $
(4.8) $
0.1
24.
25.
26.
27.
(4.7) $
(11.1) $
14
77
96
1.2
98
6.3
100
5.3
102
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115
8.9
128
7.3
128
City of Detroit
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
117.6
(65.0)
(1.2)
Total Revenues
51.4
Expenditures
Increase in service miles / routes plus increase in fares

Assumed redistribution of grant monies to SMART and RTA
Loss of advertising revenue
8.
Permanent Labor
10.6
Reduction in OT ($51.0MM) offset by headcount increase resulting from increased service ($15.0MM) and establishment of security force ($25.0MM)
9.
(5.8)
Operational consultant to achieve revenue, cost, and service improvements
10.
11.
12.

Active Benefits
Training
4.8
(7.2)
(5.2)

Training cost for all DDOT employees
13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(37.4)
(1.0)
14.0
(1.7)
(33.8)
17.6
Additional cost based on increased miles served. Each mile driven costs $1.52 per mile for gas, maintenance parts, supplies, etc.
Additional cost based on increased miles served
Reduction of worker's comp cases as a result of improved risk management process and other efficiencies
Additional cost based on increased miles served
24.
25.
26.
27.
(10.3)
-
(10.3)
Non-grant funded facility improvements and upgrades ($8.3MM) and new transit police force equipment ($1.2MM)
7.3
128
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City of Detroit
Municipal Parking Department (Parking) - General Fund - PVB
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
5.6
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
60.3
-
5.6
6.8
6.8
6.8
6.8
6.8
6.8
6.8
6.8
60.3
Expenditures
8.
9.
Permanent Labor
(0.0)
(0.1)
(0.2)
(0.1)
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.1
-
0.2
(0.2)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(0.3)
(0.1)
(0.1)
(0.0)
(0.5)
0.0
0.0
(0.1)
(0.0)
(0.1)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.0
0.0
(0.1)
(0.0)
(0.0)
0.1
0.0
(0.1)
(0.0)
(0.0)
0.0
0.1
(0.7)
(0.4)
-
(0.1)
(0.0)
(0.1)
(0.1)
5.1
6.8
6.8
6.8
6.8
6.8
6.8
6.8
6.8
59.3
(0.5)
-
(0.2)
(0.4)
-
(0.1)
(0.1)
-
(0.1)
(0.1)
-
(0.1)
(0.1)
-
(0.2)
(0.1)
-
(0.2)
(0.1)
-
(0.2)
(0.1)
-
(0.2)
(0.1)
-
(0.2)
(0.1)
-
(2.0)
(1.4)
-
(0.5)
(0.6)
(0.2)
(0.2)
(0.2)
(0.3)
(0.3)
(0.3)
(0.3)
(0.3)
(3.4)
(0.6) $
4.5
(1.0)
24.
25.
26.
27.
6.6
(6)
6.6
(6)
6.6
(6)
6.5
(6)
6.5
(6)
6.5
(6)
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6.5
(6)
6.5
(6)
55.9
(6)
City of Detroit
Municipal Parking Department (Parking) - General Fund - PVB
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
60.3
-
Primarily related to parking violation fee increases and added parking enforcement officers to generate additional ticket volume
60.3
8.
Expenditures
Permanent Labor
-0.2
Elimination of non-productive heads offset partially by additional parking enforcement officers
9.
(0.2)
Parking expert to assist with strategic alternatives and master plan
10.
11.
12.

Active Benefits
Training
0.0
0.1
(0.7)

13.
14.
15.
16.
17.
18.
19.
20.
21.

Utilities
Purchased services
Maintenance
All Other
(0.4)
-
(1.0)
59.3
Primarily a result of additional parking enforcement officers in vehicles issuing tickets (reference Restructuring Actions)
24.
25.
26.
27.
(2.0)
(1.4)
-
(3.4)
Primarily upgrades to Caniff Impound Lot

Fleet replacement primarily for parking enforcement officers
55.9
(6)
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City of Detroit
Other - Detail
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City of Detroit
Restructuring and Reinvestment Initiatives - Other
Blight / Demolition
($ in millions)
2014
2015
2016

2018
2019
2017
2020
2021
2022
10-Year
Total
2023
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
6.0
-
6.0
46.3
4.0
4.0
50.3
4.0
4.0
4.0
52.3
20.0
4.0
4.0
4.0
4.0
72.3
Expenditures
8.
9.
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
(5.0)
(2.3)
-
(95.0)
(18.0)
-
(100.0)
-
(100.0)
-
(100.0)
-
(100.0)
-
(500.0)
(20.3)
-
(7.3)
(113.0)
(100.0)
(100.0)
(100.0)
(100.0)
(520.3)
(1.3)
(62.6)
(96.0)
(96.0)
(96.0)
(96.0)
(447.9)
24.
25.
26.
27.
(1.3) $
(62.6) $
(96.0) $
(96.0) $
(96.0) $
(96.0) $
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(447.9)
City of Detroit
Restructuring and Reinvestment Initiatives - Other
Blight / Demolition
($ in millions)
10-Year
Total
Revenues
1.
2.
3.
4.
5.
6.
7.
Collections
Pricing/Fees
Grant Revenue
Other
Total Revenues
Permanent Labor
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Active Benefits
Training
Utilities
Purchased services
Maintenance
All Other
Committed funding from Hardest Hit fund

Current Fire escrow account balance
72.3
Expenditures
8.
9.
52.3
20.0
-(500.0) Estimated costs for residential blight removal efforts

(20.3) Additional cost of demolition related to the committed funding from Hardest Hit fund
-
(520.3)
(447.9)
24.
25.
26.
27.
(447.9)
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EXHIBIT J
TEN-YEAR FINANCIAL PROJECTION
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Ten-Year Financial Projections
City of Detroit
The attached 10 year preliminary forecast (the 10 Year Financial Projections), its assumptions and underlying data are the product of the Client and its management (Management) and consist of information obtained
solely from the Client. With respect to prospective financial information relative to the Client, Ernst & Young LLP (EY) did not examine, compile or apply agreed upon procedures to such information in accordance
with attestation standards established by the AICPA and EY expresses no assurance of any kind on the information presented. It is the Clients responsibility to make its own decision based on the information available to
it. Management has the knowledge, experience and ability to form its own conclusions related to the Clients 10 Year Financial Projections. There will usually be differences between forecasted and actual results because
events and circumstances frequently do not occur as expected and those differences may be material. EY takes no responsibility for the achievement of forecasted results. Accordingly, reliance on this report is prohibited
by any third party as the projected financial information contained herein is subject to material change and may not reflect actual results.
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City of Detroit
Table of contents
Section
Exhibit
Description
Page
Summary schedules
1
2
3
4
5a
5b
Section
General Fund assumptions

General Fund summary view
Restructuring scenario - Amount available for unsecured claims
General Fund detail view
Funds Available for Unsecured Claims Summary Bridge
Funds Available for Unsecured Claims Detailed Bridge
4
6
7
8
10
11
Appendix
Description
Page
A
"a" pages
"b" pages
A.29
Departmental - General Fund detail

Departmental key assumptions
Department of Transportation
69
B.1a
B.1b
B.2a
B.2b
B.3
B.4
Property tax revenue - without reinvestment

Property tax revenue - with reinvestment
Income tax revenue - without reinvestment
Income tax revenue - with reinvestment
Wagering tax revenue
State revenue sharing
71
72
73
74
75
76
C.1
C.2
C.3
C.4
D.1
D.2
Headcount - Full-Time Equivalents

Payroll
Benefits
Pension
Debt summary
POC summary
78
79
80
81
82
83
Departmental detail
12
Key revenue drivers
Key expense drivers
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General Fund Summary
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City of Detroit
Exhibit 1

Base projections represent trends from fiscal years 2012 and 2013 as well as certain operating assumptions within the 2014 Budget.
Revenues (Exhibit 4)
Municipal income tax
Wagering taxes
Sales and charges for services
Property taxes
Utility users' and other taxes
Parking/court fines and other revenue
Grant revenue
Licenses, permits and inspection charges
Revenue from use of assets
Street fund reimbursement
DDOT risk mgmt reimbursement
Parking & vehicle fund reimbursement
UTGO property tax millage
POC allocation - governmental
POC allocation - enterprise funds (excl. DDOT)
Increases due to improved employment outlook and wage inflation. FY 2013 reflects the impact of one-time items including tax amnesty program and one-time benefit from increase in capital gains tax rate
Increases due to anticipation of higher taxes collected and distributed by the State. Reflects input from Michigan State Treasury
Decreases through FY 2015 due to competition from Ohio casinos and recovers thereafter due to improved economic outlook
Decreases primarily due to transition of Health and Wellness department, including Vital Records operations, and Public Lighting department distribution business
Continued decline in taxes collected through FY 2020 as a result of ongoing reductions in assessed values driven by sales study and reassessment process, with modest increases beginning FY 2021
Decreases beginning FY 2014 due to the annual allocation of $12.5m to the Public Lighting Authority. Inflationary increases assumed beginning FY 2017
Based on recent trends
Decreases due to transition of Health and Wellness department and expiration of certain public safety grants
Based on recent trends. FY 2013 includes one-time permit and inspection revenues from utility providers
FY 2013 includes proceeds from the sale of assets. FY 2014 includes proceeds from sale of Veteran's Memorial building
Decreases beginning FY 2015 due to the assumed outsourcing of solid waste operations, which will no longer reimburse GSD for maintenance costs
Based on recent trends. Reimbursement not reflected in FY 2013 as General Fund made payments from refunding proceeds
Based on recent trends and scheduled debt service for vehicle fund through FY 2016 (revenues and associated expenses offset). FY 2012 includes $16m one-time contribution from DDOT
Property tax millage for UTGO debt service. Projections assume the City is able to continue to collect UTGO property tax millage (currently being litigated).
Transfer from general city, non-General Fund for allocated POC debt service . Revenues and associated expenses offset
Transfer from enterprise funds for allocated POC debt service . Revenues and associated expenses offset
Expenditures (Exhibit 4)
Operating expenditures
Salaries and wages
Overtime
Health benefits - active
Other benefits
Professional and contractual services
Materials & supplies
Utilities
Purchased services
Risk management and insurance
Maintenance capital
Other expenses
Contributions to non enterprise funds
DDOT subsidy
Legacy expenditures
Debt service (UTGO & LTGO)
POC - principal, interest and swaps
Pension contributions
Health benefits - retiree
10% wage reduction assumed for uniform employees beginning FY 2014 for contracts expiring FY 2013. Headcount ramp-up begins FY 2015 to return to previously projected levels due to lower actual
headcount in FY 2014. 2.0% annual wage inflation assumed beginning FY 2015 for all employees. In addition, a one-time 5.0% wage increase assumed for public safety in FY 2020
Based on recent trends. Increases in FY 2014 due to higher police overtime primarily resulting from elimination of 12-hour shifts
Average 6.5% inflation assumed annually for hospitalization cost. Reflects cost of healthcare plan designs being offered for 2014 enrollment
Based on recent trends, projected by specific other benefit/fringe
Decreases beginning FY 2014 primarily due to transition of Health and Wellness department. 1.0% cost inflation assumed beginning FY 2015
Decreases beginning FY 2015 due to transition of Public Lighting department distribution business. 1.0% cost inflation assumed beginning FY 2015
Based on recent trends. 1.0% cost inflation assumed beginning FY 2015. Average cost inflation of 3.5% has been assumed for water/sewer rates beginning FY 2015
Increases beginning FY 2014 due to prisoner pre-arraignment function costs and FY 2015 due to payroll processing management. 1.0% cost inflation assumed beginning FY 2015
1.0% cost inflation assumed beginning FY 2015
FY 2013 includes one-time capital outlays. 1.0% cost inflation assumed beginning FY 2015
Primarily includes printing, rental and other operating costs. 1.0% cost inflation assumed to certain costs beginning FY 2015
Increases in FY 2015 and 2016 primarily due to scheduled vehicle fund debt service. Contributions to the Public Lighting Authority for operations begins FY 2015
Increases primarily due to personnel and operating cost inflation. FY 2012 includes $16m one-time contribution to General Fund. FY 2013 excludes risk management payment, made from refunding proceeds
Grant expenses captured within specific expense line items
Reflects scheduled principal and interest payments
Reflects principal, interest and swap payments. No acceleration or refinancing assumed
Per actuarial analysis performed by the City's actuaries
Average 5% inflation assumed annually for hospitalization cost. Reflects cost of current healthcare plan designs
Other (Exhibit 4)
Financing proceeds
FY 2013 includes $137m refunding proceeds ($129.5 bond issuance)
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City of Detroit
Exhibit 1

Operational restructuring initiatives / Reinvestment in the City (Exhibit 4)
Department revenue initiatives
Additional operating expenditures
Technology
Capital expenditures and other infrastructure
Implementation costs
Blight (excludes heavy commercial)
Reflects increases to fees, improved billing and collection efforts and collections of past due receivables
Primarily reflects increases to headcount to improve and provide adequate level of City services. Costs are partially offset by potential savings
Reflects costs associated with information system upgrades and maintenance
Primarily reflects City's capital improvement plan to invest in facilities and vehicles
Primarily reflects non-recurring costs associated with implementing operational initiatives
Reflects costs associated with demolition and clean up efforts of residential and light commercial. Heavy commercial blight removal would require significant additional funding
Assumes all blight related expenditures are paid by the General Fund. Other funding sources may be available
Restructuring scenario (Exhibit 3)

Capital investment
Active pension contributions
OPEB Payments - future retirees
POC reimbursements
PLD decommission
Increased tax revenues
Reduced UTGO tax millage
Reflects technology, capital expenditures and implementation costs

Reflects contribution of 10% of salary assumed for uniformed employees; 5% assumed for non-uniformed
Reflects contribution of 2% of salary assumed for future retirees
Includes revenue received from enterprise and other non-General Fund agencies
Preliminary estimates for 31 substations, excluding Mistersky
Reflects potential revenue opportunities due to increased property values and employment conditions resulting from restructuring efforts
Reduction in millage to reflect treatment of UTGO as unsecured and corresponding reduction in property tax revenues
Payments to secured claims
Based on the unaltered scheduled payments of secured debt and other notes payable (with the exception of POC swap payments). No payments are scheduled for the secured notes payable
Treatment of these debt instruments is subject to further review and negotiation
QOL / exit financing proceeds (net)

QOL / exit financing principal/interest payments
Assumes QOL net financing proceeds of $118m in FY 2014 and $175m of net additional proceeds from exit financing in FY 2015
Exit financing assumes 8 year note funded 10/31/2014 with interest only payments in first 4 years and equal principal payments made in years 5 through 8
Working capital
Contingency
Deferral
Primarily relates to past due vendor payments and required funding of the self insurance escrow set-aside
Reflects amounts reserved for unexpected events
Reflects timing adjustment of reinvestment initiatives to manage liquidity
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City of Detroit
Exhibit 2

General Fund summary view
($ in millions)
Fiscal year ended actual
2009
2010
2011
2008
2012
2013
2014
2015
Preliminary forecast
2017
2018
2019
2016
2020
2021
2022
10-year
total
2023
Revenues
$
Wagering taxes
Property taxes
Other revenue
General Fund reimbursements
Transfers in (UTGO millage & non-General Fund POCs)
Total revenues
276.5
249.6
180.4
193.3
155.2
73.0
152.9
36.9
84.2
1,401.7
240.8
266.6
173.0
167.4
163.7
71.5
138.5
59.2
89.1
1,369.9
216.5
263.6
183.3
154.1
143.0
64.8
134.2
47.6
91.5
1,298.7
228.3
239.3
176.9
154.9
182.7
64.8
152.5
32.3
93.6
1,325.3
233.0
173.3
181.4
149.2
147.8
57.1
121.6
47.6
95.2
1,206.4
248.0
183.8
174.6
123.8
133.6
47.2
111.8
23.8
93.5
1,140.0
246.4
190.9
169.9
131.5
114.9
29.7
76.8
26.4
93.9
1,080.3
250.4
192.7
168.2
118.0
104.2
34.1
70.5
41.7
90.7
1,070.6
252.1
194.5
169.9
115.8
100.1
34.1
69.2
41.7
86.9
1,064.3
253.8
196.1
171.6
113.7
97.2
34.5
57.7
21.4
87.5
1,033.4
255.5
197.8
173.3
111.5
97.1
34.9
56.4
21.4
87.2
1,035.0
257.1
199.6
175.0
109.3
95.2
35.2
56.7
21.4
84.2
1,033.7
258.7
201.4
176.8
107.1
89.6
35.6
57.0
21.4
83.6
1,031.2
260.9
194.9
178.5
104.5
89.5
36.0
57.3
21.4
83.0
1,026.1
264.1
196.6
180.3
103.4
90.1
36.4
57.6
21.4
68.1
1,018.1
267.3
198.4
182.1
104.1
90.7
36.8
57.9
21.4
64.4
1,023.1
2,566.3
1,963.1
1,745.7
1,118.9
968.6
347.2
617.1
259.5
829.4
10,415.9
Expenditures
Salaries/overtime/fringe
Health benefits - active
Other operating expenses
(512.0)
(58.9)
(554.4)
(1,125.3)
Net operating surplus
Debt service (LTGO & UTGO)

POC - principal and interest
POC swaps
Pension contributions
Health benefits - retiree
Legacy expenditures
Deficit (excl. financing proceeds)

Financing proceeds
Total surplus (deficit)
Accumulated unrestricted General Fund deficit (1)
(514.7)
(57.7)
(457.7)
(1,030.1)
(474.3)
(74.1)
(422.2)
(970.7)
(463.3)
(68.5)
(359.4)
(891.2)
(440.3)
(59.0)
(361.5)
(860.8)
(361.3)
(47.8)
(305.2)
(714.3)
(333.1)
(49.2)
(287.0)
(669.3)
(343.2)
(48.0)
(308.2)
(699.5)
(353.9)
(52.1)
(308.3)
(714.3)
(361.6)
(55.9)
(288.5)
(706.0)
(368.6)
(60.0)
(291.4)
(720.1)
(376.0)
(63.6)
(290.0)
(729.6)
(392.1)
(67.4)
(292.0)
(751.5)
(399.8)
(71.4)
(294.0)
(765.2)
(407.6)
(75.7)
(300.9)
(784.1)
(415.7)
(80.2)
(302.6)
(798.6)
(3,751.6)
(623.6)
(2,963.0)
(7,338.2)
276.4
339.8
328.0
434.1
345.6
425.6
411.0
371.1
350.0
327.4
315.0
304.1
279.7
260.9
234.0
224.5
3,077.7
(133.8)
(42.8)
(40.5)
(66.2)
(121.1)
(404.4)
(177.6)
(39.7)
(45.1)
(57.3)
(144.1)
(463.9)
(135.9)
(44.2)
(45.9)
(42.2)
(131.4)
(399.7)
(137.3)
(55.7)
(45.1)
(112.4)
(140.4)
(491.0)
(135.6)
(56.4)
(45.1)
(78.3)
(151.9)
(467.3)
(143.1)
(61.2)
(45.9)
(59.3)
(147.8)
(457.3)
(144.6)
(66.7)
(45.9)
(195.8)
(143.9)
(596.9)
(124.7)
(68.9)
(45.9)
(229.5)
(152.9)
(621.9)
(119.8)
(71.1)
(45.9)
(254.4)
(158.0)
(649.2)
(96.5)
(73.3)
(45.9)
(280.9)
(165.2)
(661.8)
(95.4)
(75.7)
(45.9)
(309.2)
(172.2)
(698.3)
(92.9)
(73.9)
(45.9)
(315.7)
(181.9)
(710.2)
(92.3)
(74.7)
(45.0)
(325.6)
(191.3)
(728.8)
(91.9)
(75.5)
(44.2)
(331.0)
(201.9)
(744.6)
(75.3)
(76.2)
(43.5)
(332.8)
(211.8)
(739.6)
(71.5)
(76.8)
(42.8)
(335.9)
(221.9)
(748.9)
(1,004.9)
(732.7)
(450.8)
(2,910.8)
(1,800.9)
(6,900.2)
(127.9)
(124.1)
(71.7)
(56.9)
(121.8)
(31.7)
(185.8)
(250.8)
(299.2)
(334.4)
(383.3)
(406.1)
(449.1)
(483.7)
(505.6)
(524.5)
(3,822.5)
$ (185.8) $ (250.8) $ (299.2) $ (334.4) $ (383.3) $ (406.1) $ (449.1) $ (483.7) $ (505.6) $ (524.5)
$ (3,822.5)
75.0
(52.9) $ (124.1) $
(219.2)
(331.9)
250.0
178.3
(155.7)
(56.9) $ (121.8)
(196.6)
(326.6)
143.5
111.9
(214.8)
(400.6)
(651.4)
(950.6)
(1,285.0)
(1,668.3)
(2,074.4)
(2,523.5)
(3,007.2)
(3,512.8)
(4,037.2)
Reinvestment in the City

Capital investments
Total reinvestment in the City
Adjusted surplus (deficit)
Adj. accumulated unrestricted General Fund deficit
(52.9) $ (124.1) $
(219.2)
(331.9)
178.3
(155.7)
(56.9) $ (121.8)
(196.6)
(326.6)
111.9
(214.8)
10.6 $
78.0 $
39.3 $
53.0 $
56.2 $
45.8 $
(21.7)
(79.1)
(44.2)
(40.2)
(31.5)
(28.6)
(72.2)
(137.8)
(76.1)
(57.1)
(53.2)
(52.7)
(5.0)
(95.0)
(100.0)
(100.0)
(100.0)
(100.0)
(88.2)
(233.9)
(180.9)
(144.3)
(128.5)
(135.4)
46.2 $
(30.7)
(46.2)
(30.7)
46.1 $
(29.5)
(46.9)
(30.2)
50.6 $
(31.5)
(44.5)
(25.4)
51.8
(31.2)
(42.7)
(22.0)
$ (274.1) $ (484.7) $ (480.1) $ (478.7) $ (511.8) $ (541.5) $ (479.8) $ (513.9) $ (531.0) $ (546.5)
(488.9)
(973.6)
(1,453.7)
(1,932.3)
(2,444.1)
(2,985.6)
(3,465.4)
(3,979.3)
(4,510.3)
477.6
(368.0)
(629.2)
(500.0)
(1,019.5)
$ (4,842.0)
(5,056.8)
Footnotes:
(1) Historical accumulated deficits may not equate to previous balance plus annual surplus/deficit due to changes in inventories, reserves, and the restricted deficit.
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City of Detroit
Exhibit 3

Restructuring scenario - Amount available for unsecured claims
($ in millions)
2014
Total revenues
2015
1,080.3 $
10.6
(669.3)
(21.7)
399.9 $
2016
1,070.6 $
78.0
(699.5)
(79.1)
370.0 $
2018
2019
2017
1,064.3 $
39.3
(714.3)
(44.2)
345.2 $
1,033.4 $
53.0
(706.0)
(40.2)
340.2 $
1,035.0 $
56.2
(720.1)
(31.5)
339.7 $
2020
1,033.7 $
45.8
(729.6)
(28.6)
321.3 $
2021
1,031.2 $
46.2
(751.5)
(30.7)
295.2 $
2022
10-year
total
2023
1,026.1 $
46.1
(765.2)
(29.5)
277.5 $
1,018.1 $
50.6
(784.1)
(31.5)
253.1 $
1,023.1
51.8
(798.6)
(31.2)
245.1
10,415.9
477.6
(7,338.2)
(368.0)
3,187.3
Reinvestment expenditures/adjustments
Capital investments
Restructuring professional fees
Active pension contributions (10% Police/Fire, 5% other)
OPEB payments - future retirees (2% of wages)
POC reimbursements
PLD decommission
Increased income tax revenues
Increased property tax revenues
Increased utility users' tax revenues
Reduced UTGO tax millage
Total restructuring
(72.2)
(82.2)
(5.0)
(25.6)
(6.1)
(24.0)
1.5
(213.6)
(137.8)
(47.8)
(95.0)
(26.9)
(6.4)
(27.0)
(25.0)
5.8
0.2
(44.0)
(403.8)
(76.1)
(100.0)
(28.0)
(6.7)
(29.2)
(25.0)
10.3
6.6
0.4
(39.8)
(287.5)
(57.1)
(100.0)
(28.6)
(6.8)
(29.9)
(25.0)
14.5
8.0
0.6
(39.8)
(264.1)
(53.2)
(100.0)
(29.2)
(6.9)
(30.6)
18.6
8.2
0.8
(38.9)
(231.3)
(52.7)
(100.0)
(29.8)
(7.1)
(30.1)
22.8
11.4
0.8
(36.8)
(221.4)
(46.2)
(31.1)
(7.4)
(30.2)
27.2
17.2
0.8
(36.2)
(105.8)
(46.9)
(31.7)
(7.5)
(30.3)
31.2
20.1
0.8
(35.6)
(99.9)
(44.5)
(32.3)
(7.6)
(30.4)
34.4
23.1
0.8
(23.2)
(79.7)
(42.7)
(33.0)
(7.8)
(30.5)
37.7
26.3
0.8
(20.0)
(69.2)
(629.2)
(130.0)
(500.0)
(296.1)
(70.3)
(292.1)
(75.0)
204.0
121.1
5.6
(314.3)
(1,976.3)
Funds available for legacy liabilities
186.3
(33.7)
57.7
76.1
108.4
99.9
189.4
177.6
173.3
175.9
1,211.0
Payments to secured claims (Subject to further review/negotiation)

LTGO - secured
UTGO - secured
POC swaps (1)
POC swaps settlement (1)
Notes/loans payable
Total payments to secured claims
(25.9)
(9.6)
(45.9)
(81.3)
(29.5)
(9.9)
(15.7)
(42.1)
(97.2)
(29.5)
(9.9)
(39.4)
(29.5)
(9.9)
(39.4)
(29.5)
(9.9)
(39.4)
(29.5)
(9.9)
(39.4)
(29.6)
(9.9)
(39.5)
(29.6)
(9.9)
(39.5)
(29.6)
(9.9)
(39.5)
(29.6)
(10.0)
(39.6)
Funds available for unsecured claims

Adjustments to funds available for unsecured claims
QOL / exit financing proceeds (net)
QOL / exit financing principal/interest payments
Total QOL financing impact
Working capital
Contingency
Reinvestment deferrals / timing adjustments
Total adjustments to funds available
Adjusted funds available for unsecured claims
105.0
(130.9) $
18.3
117.9 $
(1.3)
116.6
(39.8)
76.8
174.8 $
(14.6)
160.2
15.0
(12.6)
14.2
176.7
- $
(18.0)
(18.0)
(10.5)
38.1
9.6
- $
(18.0)
(18.0)
(10.4)
19.2
(9.2)
- $
(18.0)
(18.0)
(10.5)
(13.6)
(42.1)
- $
(68.0)
(68.0)
(10.5)
44.3
(34.1)
181.8
27.9
27.5
26.9
26.3
45.8
36.7
69.0
60.5
149.9
- $
(90.0)
(90.0)
(10.6)
(20.8)
(121.3)
28.6
138.2
- $
(85.5)
(85.5)
(10.6)
(14.4)
(110.5)
27.7
133.8
- $
(81.0)
(81.0)
(10.7)
(17.0)
(108.7)
25.1
(291.7)
(98.8)
(61.6)
(42.1)
(494.2)
136.4
716.8
(26.5)
(26.5)
(10.9)
(50.1)
(87.5)
292.7
(420.9)
(128.3)
(24.8)
(97.2)
(250.3)
48.9
466.5
Footnotes:
(1) Reflects an $85m settlement. POC swap payments made in full through October 2014, at which time the remainder of the settlement amount is paid. Subject further legal review.
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City of Detroit
Exhibit 4

($ in millions)
2008

2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
10-year
total
2023
Revenues
Wagering taxes
Property taxes
Grant revenue
General Fund reimbursements from:
Street fund
DDOT (risk mgmt)
Parking & vehicle fund
Transfers in for:
UTGO property tax millage
POC allocation - other governmental
POC allocation - enterprise funds (excl. DDOT)
Total revenues
Expenditures
Salaries and wages - Public Safety
Salaries and wages - Non-Public Safety
Overtime - Public Safety
Overtime - Non-Public Safety
Health benefits - active- Public Safety
Health benefits - active - Non-Public Safety
Other benefits - Public Safety
Other benefits - Non-Public Safety
Utilities
Purchased services
Maintenance capital
Other expenses
Contributions to non enterprise funds
DDOT subsidy
Grant related expenses (operating)

Debt service (LTGO)
Debt service (LTGO - DDOT)
Debt service (UTGO)
POC - principal and interest (Governmental)
POC - principal and interest (EF, excl. DDOT)
POC - principal and interest (DDOT)
POC - principal and interest (General Fund grant)
POC - swaps (Governmental)
POC - swaps (EF, excl. DDOT)
POC - swaps (DDOT)
POC - swaps (General Fund grant)
Pension contributions - Public Safety
Pension contributions - Non-Public Safety
Pension contributions - DDOT
Pension contributions - General Fund grant
Health benefits - retiree - Public Safety
Health benefits - retiree - Non-Public Safety
Health benefits - retiree - DDOT
Health benefits - retiree - General Fund grant
Legacy expenditures
Deficit (excl. financing proceeds)

Financing proceeds
276.5 $
249.6
180.4
193.3
155.2
73.0
57.6
63.5
9.0
22.8
240.8 $
266.6
173.0
167.4
163.7
71.5
38.6
65.1
6.7
28.1
216.5 $
263.6
183.3
154.1
143.0
64.8
43.0
77.6
8.7
4.9
228.3 $
239.3
176.9
154.9
182.7
64.8
63.8
76.0
8.6
4.1
233.0
173.3
181.4
149.2
147.8
57.1
31.5
80.6
7.4
2.1
248.0 $
183.8
174.6
123.8
133.6
47.2
31.4
58.2
10.7
11.5
246.4 $
190.9
169.9
131.5
114.9
29.7
29.2
27.9
9.0
10.6
250.4 $
192.7
168.2
118.0
104.2
34.1
29.2
27.0
9.1
5.2
252.1 $
194.5
169.9
115.8
100.1
34.1
29.2
25.7
9.1
5.2
253.8 $
196.1
171.6
113.7
97.2
34.5
29.2
14.2
9.1
5.2
255.5 $
197.8
173.3
111.5
97.1
34.9
29.2
14.5
9.2
3.6
257.1 $
199.6
175.0
109.3
95.2
35.2
29.2
14.7
9.2
3.6
258.7 $
201.4
176.8
107.1
89.6
35.6
29.2
15.0
9.3
3.6
260.9 $
194.9
178.5
104.5
89.5
36.0
29.2
15.3
9.3
3.6
264.1 $
196.6
180.3
103.4
90.1
36.4
29.2
15.5
9.3
3.6
267.3
198.4
182.1
104.1
90.7
36.8
29.2
15.8
9.4
3.6
2,566.3
1,963.1
1,745.7
1,118.9
968.6
347.2
291.9
185.7
92.0
47.6
14.0
10.8
12.1
12.4
12.9
33.9
19.3
10.0
18.4
9.0
12.1
11.2
9.0
12.1
26.4
9.3
1.6
12.9
9.3
9.9
7.3
4.2
12.1
25.4
4.2
12.1
25.5
4.2
12.1
5.1
4.2
12.1
5.1
4.2
12.1
5.1
4.2
12.1
5.1
4.2
12.1
5.1
4.2
12.1
5.1
4.2
12.1
5.1
46.8
118.8
94.0
67.2
8.7
8.2
1,401.7
71.5
9.1
8.6
1,369.9
72.4
9.8
9.3
1,298.7
72.8
10.7
10.1
1,325.3
73.0
11.4
10.8
1,206.4
70.6
11.4
11.5
1,140.0
66.5
15.2
12.2
1,080.3
62.6
15.6
12.5
1,070.6
57.7
16.4
12.8
1,064.3
57.6
16.8
13.1
1,033.4
56.5
17.2
13.4
1,035.0
54.1
16.9
13.2
1,033.7
53.4
17.0
13.2
1,031.2
52.7
17.0
13.3
1,026.1
37.7
17.1
13.3
1,018.1
33.9
17.2
13.3
1,023.1
532.8
166.2
130.4
10,415.9
(269.2)
(146.9)
(35.2)
(10.4)
(23.0)
(35.9)
(27.4)
(23.0)
(115.1)
(88.1)
(35.6)
(15.3)
(63.2)
(43.1)
(43.9)
(55.0)
(92.8)
(2.3)
(1,125.3)
(279.3)
(149.6)
(41.9)
(9.5)
(25.0)
(32.7)
(18.6)
(15.6)
(124.9)
(72.4)
(38.7)
(14.7)
(51.7)
(22.6)
(33.1)
(41.7)
(55.2)
(2.8)
(1,030.1)
(269.7)
(131.1)
(36.4)
(7.2)
(42.9)
(31.3)
(16.3)
(13.7)
(113.1)
(61.4)
(27.9)
(11.8)
(54.4)
(9.2)
(48.5)
(37.0)
(57.7)
(1.4)
(970.7)
(278.4)
(105.3)
(38.4)
(7.4)
(39.6)
(28.8)
(18.4)
(15.5)
(98.1)
(69.1)
(30.1)
(8.8)
(63.6)
(12.3)
(6.5)
(18.2)
(50.3)
(2.5)
(891.2)
(259.0)
(101.5)
(41.0)
(7.9)
(36.0)
(23.0)
(16.8)
(14.1)
(97.9)
(64.0)
(27.1)
(8.1)
(40.1)
(12.6)
(28.7)
(19.8)
(61.7)
(1.4)
(860.8)
(222.1)
(75.5)
(23.2)
(6.5)
(28.9)
(19.0)
(18.5)
(15.5)
(76.3)
(63.2)
(21.4)
(5.5)
(43.5)
(14.0)
(37.6)
(18.4)
(25.0)
(0.4)
(714.3)
(205.4)
(71.7)
(26.5)
(5.4)
(35.8)
(13.5)
(13.4)
(10.8)
(52.6)
(66.0)
(26.1)
(17.4)
(35.8)
(5.9)
(34.9)
(11.4)
(36.8)
(669.3)
(216.3)
(71.9)
(26.1)
(4.0)
(35.0)
(13.0)
(14.1)
(10.8)
(62.7)
(34.8)
(26.7)
(23.3)
(43.7)
(6.0)
(39.7)
(34.4)
(36.9)
(699.5)
(227.3)
(71.2)
(26.1)
(3.9)
(38.5)
(13.6)
(14.7)
(10.7)
(59.2)
(34.8)
(26.7)
(23.3)
(44.1)
(6.1)
(36.4)
(37.5)
(40.1)
(714.3)
(232.6)
(72.4)
(26.7)
(4.0)
(41.4)
(14.5)
(15.0)
(10.9)
(56.1)
(35.0)
(26.5)
(23.8)
(44.6)
(6.1)
(35.8)
(18.1)
(42.4)
(706.0)
(237.2)
(73.7)
(27.3)
(4.1)
(44.4)
(15.6)
(15.3)
(11.0)
(56.9)
(34.7)
(26.6)
(23.7)
(45.0)
(6.2)
(35.2)
(18.4)
(44.9)
(720.1)
(241.9)
(75.2)
(27.8)
(4.1)
(47.1)
(16.5)
(15.6)
(11.3)
(53.1)
(34.1)
(26.7)
(23.3)
(45.5)
(6.2)
(35.2)
(18.7)
(47.2)
(729.6)
(254.0)
(76.7)
(29.2)
(4.2)
(49.9)
(17.5)
(16.4)
(11.5)
(52.2)
(33.7)
(26.9)
(23.2)
(45.9)
(6.3)
(35.3)
(18.9)
(49.7)
(751.5)
(259.1)
(78.1)
(29.8)
(4.3)
(52.9)
(18.5)
(16.8)
(11.7)
(51.2)
(33.3)
(27.1)
(22.9)
(46.4)
(6.4)
(35.3)
(19.3)
(52.2)
(765.2)
(264.3)
(79.5)
(30.4)
(4.4)
(56.1)
(19.6)
(17.1)
(11.9)
(54.1)
(33.3)
(27.4)
(23.0)
(46.8)
(6.4)
(35.4)
(19.6)
(54.8)
(784.1)
(269.6)
(81.1)
(31.0)
(4.5)
(59.4)
(20.8)
(17.4)
(12.2)
(51.3)
(33.6)
(27.9)
(23.2)
(47.3)
(6.5)
(35.5)
(19.9)
(57.5)
(798.6)
(2,407.7)
(751.4)
(281.0)
(42.9)
(460.5)
(163.1)
(155.9)
(112.7)
(549.4)
(373.4)
(268.6)
(227.1)
(445.1)
(62.0)
(358.7)
(216.1)
(462.5)
(7,338.2)
276.4
339.8
328.0
434.1
345.6
425.6
411.0
371.1
350.0
327.4
315.0
304.1
279.7
260.9
234.0
224.5
3,077.7
(66.6)
(67.2)
(34.5)
(5.2)
(2.8)
(0.3)
(35.5)
(3.0)
(1.6)
(0.3)
(47.6)
(10.7)
(6.8)
(1.0)
(73.7)
(47.4)
nav
(404.4)
(105.9)
(0.3)
(71.5)
(31.4)
(5.2)
(2.8)
(0.3)
(39.5)
(3.4)
(1.8)
(0.4)
(37.9)
(11.5)
(7.3)
(0.7)
(80.2)
(51.6)
(12.2)
nav
(463.9)
(63.2)
(0.3)
(72.4)
(34.9)
(5.8)
(3.2)
(0.3)
(40.2)
(3.4)
(1.9)
(0.4)
(32.6)
(1.7)
(6.9)
(0.9)
(70.4)
(50.6)
(10.4)
nav
(399.7)
(64.2)
(0.3)
(72.8)
(45.0)
(6.7)
(3.6)
(0.3)
(39.5)
(3.4)
(1.8)
(0.4)
(91.8)
(9.4)
(9.5)
(1.7)
(79.6)
(49.0)
(11.8)
nav
(491.0)
(62.3)
(0.3)
(73.0)
(44.5)
(7.4)
(4.0)
(0.4)
(39.5)
(3.4)
(1.8)
(0.4)
(58.8)
(7.6)
(10.9)
(1.0)
(90.6)
(49.2)
(12.1)
nav
(467.3)
(71.4)
(1.1)
(70.6)
(47.6)
(8.1)
(4.4)
(1.1)
(39.2)
(3.4)
(1.9)
(1.4)
(50.2)
(4.0)
(2.8)
(2.4)
(83.1)
(51.5)
(13.2)
nav
(457.3)
(77.8)
(0.3)
(66.5)
(51.7)
(8.8)
(4.8)
(1.3)
(39.3)
(3.4)
(1.9)
(1.3)
(133.1)
(32.8)
(23.6)
(6.4)
(89.4)
(36.4)
(13.9)
(4.2)
(596.9)
(59.2)
(2.9)
(62.6)
(52.6)
(9.1)
(4.9)
(2.3)
(38.9)
(3.4)
(1.9)
(1.7)
(156.0)
(36.5)
(27.7)
(9.4)
(94.4)
(38.3)
(14.6)
(5.6)
(621.9)
(59.2)
(2.9)
(57.7)
(54.3)
(9.4)
(5.1)
(2.4)
(38.9)
(3.4)
(1.9)
(1.7)
(172.4)
(40.4)
(31.2)
(10.4)
(97.5)
(39.6)
(15.1)
(5.8)
(649.2)
(38.9)
(57.6)
(56.0)
(9.7)
(5.2)
(2.4)
(38.9)
(3.4)
(1.9)
(1.7)
(189.7)
(44.9)
(34.8)
(11.5)
(102.0)
(41.4)
(15.8)
(6.0)
(661.8)
(38.8)
(56.5)
(57.7)
(10.0)
(5.4)
(2.5)
(38.9)
(3.4)
(1.9)
(1.7)
(207.9)
(49.9)
(38.7)
(12.6)
(106.3)
(43.2)
(16.5)
(6.3)
(698.3)
(38.8)
(54.1)
(56.4)
(9.7)
(5.3)
(2.5)
(38.9)
(3.4)
(1.9)
(1.7)
(209.8)
(52.4)
(40.6)
(12.9)
(112.2)
(45.6)
(17.4)
(6.7)
(710.2)
(38.9)
(53.4)
(57.0)
(9.9)
(5.3)
(2.5)
(38.2)
(3.4)
(1.8)
(1.6)
(214.6)
(55.0)
(42.7)
(13.3)
(118.0)
(47.9)
(18.3)
(7.0)
(728.8)
(39.3)
(52.7)
(57.6)
(10.0)
(5.4)
(2.5)
(37.5)
(3.3)
(1.8)
(1.6)
(215.5)
(57.4)
(44.5)
(13.5)
(124.6)
(50.6)
(19.3)
(7.4)
(744.6)
(37.6)
(37.7)
(58.1)
(10.1)
(5.5)
(2.5)
(36.9)
(3.3)
(1.8)
(1.6)
(212.7)
(59.9)
(46.6)
(13.6)
(130.7)
(53.1)
(20.3)
(7.7)
(739.6)
(37.5)
(33.9)
(58.6)
(10.1)
(5.5)
(2.6)
(36.3)
(3.2)
(1.7)
(1.6)
(211.7)
(62.1)
(48.3)
(13.8)
(136.9)
(55.6)
(21.2)
(8.1)
(748.9)
(466.0)
(6.1)
(532.8)
(560.1)
(96.7)
(52.5)
(23.5)
(382.6)
(33.7)
(18.3)
(16.1)
(1,923.3)
(491.3)
(378.8)
(117.5)
(1,112.0)
(451.7)
(172.3)
(64.9)
(6,900.2)
(127.9)
75.0
(52.9) $
(124.1)
(124.1) $
(71.7)
250.0
178.3 $
(121.8)
(121.8)
(31.7)
143.5
111.9 $
(185.8)
(185.8) $
(250.8)
(250.8) $
(299.2)
(299.2) $
(334.4)
(334.4) $
(383.3)
(383.3) $
(406.1)
(406.1) $
(449.1)
(449.1) $
(483.7)
(483.7) $
(505.6)
(505.6) $
(524.5)
(524.5)
(3,822.5)
(3,822.5)
13-53846-swr
(56.9)
(56.9) $
Doc 3382-2
Filed 03/31/14
8 of 84 Entered 03/31/14 18:36:38
204
Page 96 of
3/30/2014 11:01 PM
City of Detroit
Exhibit 4

($ in millions)
2009
2010
2011
2008
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
10-year
total
2023
Reinvestment in the City

Fire
36th District Court
Blight
Municipal Parking
Police
General Services
Other
Sub-total: Revenues initiatives
2.0 $
6.0
(1.7)
1.1
3.2
10.6
8.1 $
5.8
50.3
5.6
(5.7)
3.6
2.1
8.1
78.0
6.6 $
8.2
4.0
6.8
(1.5)
3.6
2.1
9.4
39.3
18.3 $
8.5
4.0
6.8
(0.1)
3.6
2.1
9.7
53.0
19.0 $
8.7
4.0
6.8
4.6
3.6
2.1
7.3
56.2
6.7 $
9.0
4.0
6.8
6.3
3.6
2.1
7.3
45.8
6.6 $
9.2
6.8
10.4
3.6
2.1
7.4
46.2
6.6 $
9.5
6.8
10.0
3.6
2.1
7.4
46.1
6.6 $
9.8
6.8
14.1
3.6
2.1
7.5
50.6
6.6
10.1
6.8
15.0
3.6
2.1
7.5
51.8
(5.4)
(5.7)
(2.3)
(8.3)
(21.7)
(14.4)
(16.1)
(7.5)
(41.1)
(79.1)
(14.4)
(18.1)
(4.3)
(7.3)
(44.2)
(14.5)
(11.0)
(4.3)
(10.5)
(40.2)
(14.6)
(9.9)
(1.7)
(5.3)
(31.5)
(14.7)
(10.1)
(2.2)
(1.6)
(28.6)
(14.8)
(9.9)
(2.7)
(3.4)
(30.7)
(14.9)
(9.7)
(3.2)
(1.7)
(29.5)
(15.0)
(10.1)
(3.6)
(2.8)
(31.5)
(15.1)
(9.9)
(4.1)
(2.0)
(31.2)
(137.7)
(110.4)
(35.8)
(84.0)
(368.0)
(13.3)
(52.5)
(6.3)
(72.2)
(53.8)
(71.7)
(12.3)
(137.8)
(20.3)
(50.2)
(5.6)
(76.1)
(7.8)
(48.4)
(0.9)
(57.1)
(9.9)
(42.1)
(1.2)
(53.2)
(10.5)
(41.2)
(1.0)
(52.7)
(7.4)
(36.2)
(2.6)
(46.2)
(8.8)
(36.3)
(1.8)
(46.9)
(8.8)
(34.5)
(1.2)
(44.5)
(7.5)
(34.2)
(1.0)
(42.7)
(148.0)
(447.2)
(33.9)
(629.2)
(500.0)

General Services
Police
Finance/Budget
Other
Sub-total: Add. operating exp.
Capital investments
Technology
Sub-total: Capital investments
(5.0)
(95.0)
(100.0)
(100.0)
(100.0)
(100.0)
(88.2)
(233.9)
(180.9)
(144.3)
(128.5)
(135.4)
(30.7)
(30.2)
(25.4)
(22.0)
(124.1) $
178.3 $
111.9 $
(274.1) $
(484.7) $
(480.1) $
(478.7) $
(511.8) $
(541.5) $
(479.8) $
(513.9) $
(531.0) $
(546.5)
Total reinvestment in the City

(52.9) $
13-53846-swr
(56.9) $
Doc 3382-2
(121.8)
Filed 03/31/14
9 of 84 Entered 03/31/14 18:36:38
204
Page 97 of
87.0
78.8
72.3
60.3
51.4
32.6
20.3
74.9
477.6
(1,019.5)
(4,842.0)
3/30/2014 11:01 PM
City of Detroit
Exhibit 5a

Funds Available for Unsecured Claims Summary Bridge
($ in millions)
2014
Funds available for unsecured claims - June 2013 Proposal
Property taxes
Municipal income taxes
Personnel expenses
Reinvestment initiatives
Active pension contributions for DDOT (5% of wages)
OPEB payments
UTGO tax millage
LTGO secured payments
POC swaps floating interest payments / settlement
Other
Funds available for unsecured claims - February 2014 Plan
(3.5)
3.0
6.7
16.4
100.3
(22.9)
(1.5)
(6.1)
(7.2)
4.7
(14.8)
$
QOL and exit financing and principal and interest

Working capital
Contingency
Deferral
Adjusted funds available for unsecured claims - February 2014 Plan
30.0
2015
105.0 $
181.8
(6.0)
3.1
6.7
10.8
(94.6)
(10.6)
(1.6)
(6.4)
(41.0)
(0.3)
(7.2)
(15.7)
116.6
(39.8)
$
31.9
2016
(130.9) $
45.8
(5.5)
3.1
6.7
4.1
(45.2)
(1.7)
(6.7)
(37.1)
(0.3)
50.6
(5.1)
160.2
15.0
(12.6)
14.2
$
55.5
2017
18.3 $
27.9
(3.6)
3.1
6.7
2.5
5.4
(1.7)
(6.8)
(37.1)
(0.3)
50.6
(14.4)
(18.0)
(10.5)
38.1
$
32.3
2018
2019
36.7 $
27.5
(3.4)
3.1
6.7
1.4
2.1
(1.8)
(6.9)
(36.2)
(0.3)
50.6
(11.6)
(18.0)
(10.4)
19.2
$
65.4
69.0 $
26.9
(4.4)
3.1
6.7
0.2
(6.7)
(1.8)
(7.1)
(34.3)
(0.3)
50.6
(7.5)
(18.0)
(10.5)
(13.6)
$
62.0
2020
60.5 $
(68.0)
(10.5)
44.3
26.3
152.1
2021
$
137.8
2022
$
120.2
116.2
(10.2)
3.1
6.7
(9.9)
2.1
(1.8)
(7.4)
(33.8)
(0.3)
49.8
(0.5)
(10.6)
3.2
6.7
(11.1)
3.2
(1.9)
(7.5)
(33.2)
(0.3)
48.9
3.1
(10.7)
3.2
6.7
(11.6)
7.2
(1.9)
(7.6)
(21.6)
(0.4)
48.1
2.2
(11.5)
3.2
6.7
(12.4)
11.8
(2.0)
(7.8)
(18.6)
(0.4)
47.4
3.7
149.9 $
138.2 $
133.8 $
136.4
(90.0)
(10.6)
(20.8)
(85.5)
(10.6)
(14.4)
(81.0)
(10.7)
(17.0)
(26.5)
(10.9)
(50.1)
27.7 $
25.1
28.6
10 yr
total
2023
48.9
803.3
(69.4)
31.2
66.7
(9.7)
(14.4)
(33.5)
(17.8)
(70.3)
(292.8)
(10.1)
394.3
(60.8)
Note
1
2
3
4
5
6
7
8
9
716.8
(128.3)
(24.8)
(97.2)
-
10
11
12
13
$ 466.5
Footnotes:
1. Lower property tax revenues due to continued tax roll clean up and re-assessment assumed to be completed by FY 2020
2. Higher income taxes realized in FY 2013 assumed to carry forward
3. Higher state revenue sharing revenues due to increase in EVIP portion, assumed to carry forward through FY 2023
4. Lower personnel costs due to lower actual headcount in FY 2014, ramp up begins FY 2015. 5% wage increase assumed for public safety employees in FY 2020
5. Higher operating and capital investment expenses partially offset by higher revenues as a result of reinvestment activities
6. Higher restructuring professional fees due to higher than anticipated litigation activity and addition of costs related to retiree committee advisors
7. Reflects assumed OPEB payments for future retirees at 2% of wages, previously not reflected
8. Reduced millage to reflect treatment of UTGO as unsecured and corresponding reduction in property tax revenues
9. Assumes payments to swap counterparties based on the interest rate spread (i.e. fixed rate less the floating rate). Payments are assumed to be made monthly between January and October 2014,
at which point the remaining balance of $85m is paid (~$42m)
10. Assumes QOL net financing proceeds of $118m in FY 2014 and $175m of net additional proceeds from exit financing in FY 2015. Exit financing assumes 8 year note funded 10/31/2014 with interest only
payments in first 4 years and equal principal payments made in years 5 through 8
11. Primarily relates to past due vendor payments and self insurance escrow funding activity
12. Reflects amounts reserved for unexpected events
13. Reflects timing adjustment of reinvestment initiatives to maintain minimum liquidity levels and avoid annual deficits
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City of Detroit
Exhibit 5b

Funds Available for Unsecured Claims Detailed Bridge
($ in millions)
2014
Funds available for unsecured claims - June 2013 Proposal
Property taxes
Municipal income taxes
Wagering taxes
Utility users' taxes
Other taxes
Sales and charges for services revenue
Other revenue
General Fund reimbursements
General Fund transfers in
Personnel expenses
Salary and wages
Overtime
Active health benefits
Other benefits/fringes
Operating expenses
DDOT operating subsidy
Other contributions/subsidies
Other expenses
Reinvestment initiatives
Reinvestment capital investments
Reinvestment revenues/operating expenses
Active pension contributions for DDOT (5% of wages)
OPEB payments
POC principal & interest reimbursement
Increased tax revenues
UTGO tax millage
LTGO secured payments
POC swaps floating interest payments / settlement
Other
Funds available for unsecured claims - February 2014 Plan
2015
2016
2018
2019
2017
2020
2021
2022
10 yr
total
2023
31.9 $
55.5 $
32.3 $
65.4 $
62.0 $
152.1 $
137.8 $
120.2 $
116.2
(3.5)
3.0
(0.1)
(14.2)
(3.3)
6.7
6.7
1.2
(3.9)
4.9
(6.0)
3.1
(0.1)
(3.5)
(3.3)
6.7
(1.4)
14.7
11.4
2.8
(5.5)
3.1
(0.1)
(3.5)
(3.3)
6.7
(2.4)
13.3
11.5
3.1
(3.6)
3.1
(0.1)
(3.5)
(3.3)
6.7
(3.3)
1.8
(8.9)
3.1
(3.4)
3.1
(0.1)
(3.5)
(3.3)
6.7
(4.2)
0.5
(8.9)
3.2
(4.4)
3.1
(0.1)
(3.6)
(3.3)
6.7
(5.2)
0.7
(8.9)
3.0
(10.2)
3.1
(0.1)
(3.6)
(3.3)
6.7
(6.3)
1.0
(8.9)
3.0
(10.6)
3.2
(0.1)
(3.6)
(3.3)
6.7
(7.7)
1.3
(8.9)
3.0
(10.7)
3.2
(0.1)
(3.7)
(3.3)
6.7
(9.8)
1.5
(8.9)
3.1
(11.5)
3.2
(0.1)
(3.7)
(3.3)
6.7
(10.1)
1.8
(8.9)
3.2
(69.4)
31.2
(1.0)
(46.2)
(33.4)
66.7
(43.7)
37.9
(43.1)
32.4
3
4
5
6
7
8
9
20.3
(5.8)
2.8
(0.9)
(3.2)
(4.7)
4.7
3.5
11.3
(5.4)
6.8
(2.0)
(8.6)
(1.7)
(14.7)
(1.2)
5.2
(4.9)
6.2
(2.5)
(4.5)
(2.2)
(14.7)
2.3
4.2
(5.1)
6.1
(2.7)
(0.9)
(1.8)
5.5
3.0
3.9
(5.1)
5.6
(2.9)
2.2
(1.4)
5.9
3.7
3.2
(5.2)
5.5
(3.2)
6.4
(1.0)
6.1
3.8
(4.7)
(6.2)
4.9
(4.0)
9.7
(0.6)
6.3
3.9
(5.1)
(6.3)
4.4
(4.2)
13.3
(0.2)
6.6
4.0
(5.1)
(6.3)
4.0
(4.2)
14.2
0.2
6.8
4.0
(5.2)
(6.4)
3.4
(4.3)
15.9
0.5
7.1
4.0
28.0
(56.5)
49.8
(30.9)
44.5
(12.8)
19.5
31.0
10
11
12
13
14
15
16
17
35.6
64.7
(22.9)
(1.5)
(6.1)
0.1
(5.9)
(7.2)
4.7
(0.7)
(63.4)
(31.2)
(10.6)
(1.6)
(6.4)
(1.6)
(6.1)
(41.0)
(0.3)
(7.2)
(2.5)
(37.3)
(7.9)
(1.7)
(6.7)
(3.0)
0.9
(37.1)
(0.3)
50.6
(2.5)
(5.2)
10.6
(1.7)
(6.8)
(3.1)
(0.7)
(37.1)
(0.3)
50.6
(2.2)
(19.9)
22.0
(1.8)
(6.9)
(3.2)
(0.8)
(36.2)
(0.3)
50.6
(1.8)
(21.9)
15.2
(1.8)
(7.1)
(2.9)
(1.0)
(34.3)
(0.3)
50.6
(1.5)
(17.7)
19.8
(1.8)
(7.4)
(2.9)
3.3
(33.8)
(0.3)
49.8
(2.0)
(17.4)
20.6
(1.9)
(7.5)
(2.9)
3.6
(33.2)
(0.3)
48.9
(1.9)
(16.0)
23.2
(1.9)
(7.6)
(3.0)
2.0
(21.6)
(0.4)
48.1
(0.9)
(13.6)
25.4
(2.0)
(7.8)
(3.1)
0.9
(18.6)
(0.4)
47.4
(0.6)
(176.8)
162.4
(33.5)
(17.8)
(70.3)
(25.4)
(3.9)
(292.8)
(10.1)
394.3
(16.5)
18
19
20
105.0
(130.9) $
18.3
36.7
69.0
60.5
149.9
138.2
133.8
136.4
Note
30.0 $
803.3
1
2
21
22
23
24
25
716.8
Footnotes:
1. Continued tax roll clean up and re-assessment assumed to be completed by FY 2020
2. Higher income taxes realized in FY 2013 assumed to carry forward
3. FY 2014 reflects full Public Lighting Authority contribution in calendar year 2013. ~$3m decrease due to lower utility usage
4. Interest and penalties on taxes beginning FY 2013 assumed to be distributed to other taxing authorities based on updated information from the City
5. Revised forecast from State, EVIP ~$6m higher annually
6. $18m as a result of Vital Records operations transferred to Wayne County and lower revenues in certain departments due to FY 2013 actual run-rate updates
7. Higher Parking Dept. revenues due to FY 2013 actual run-rate updates and FY 2015 and 2016 include additional SAFER grant awarded
8. $48m Streets Fund reimbursement eliminated as Solid Waste operations assumed to be outsourced, associated expense also eliminated
9. Reflects revenue from non-General Fund entities (excl. DDOT). POC expense allocation revised to reflect updated information received from the City
10. Primarily due to public safety actual headcount lower than projected in FY 2014, ramp up beginning FY 2015. 5% wage increase assumed for public safety employees in FY 2020
11. Police Dept. run-rate increased to align with historicals (12 hour shift and expected efficiencies eliminated)
12. Primarily due to medical plan design with lower cost per head for non-public safety active employees
13. Revised forecast developed by specific other benefit/fringe by funding group, previously applied growth rate to actual expense recorded
14. $18m lower supplies costs due to Vital Records operations transfer; $40m lower maintenance costs due to Solid Waste outsourcing. Lower costs partially offset by increases due to FY 2013 run-rate updates
15. Higher DDOT subsidy due to FY 2013 run-rate updates of revenues and operating expenditures
16. Reflects transfers out for debt service/lease payments removed from the projections as debt matured and payments will no longer be made ($19m Finance and $5m Police)
17. Reflects non-recurring capital outlay expenses removed from the projections, partially offset by higher bank fees from tax return scanning/processing and Planning & Development cost re-allocation from grant to General Fund
18. Primarily due to higher capital expenditures and technology capital investments
19. Reflects higher revenues partially offset by higher operating expenses as a result of reinvestment activities
20. Higher restructuring professional fees due to higher than anticipated litigation activity and addition of costs related to retiree committee advisors
21. Reflects assumed OPEB payments for future retirees at 2% of wages, previously not reflected
22. Reflects POC principal and interest reimbursement (revenue) that is eliminated as claim is unsecured. POC principal and interest reimbursements higher due to change in allocation methodology as detailed in Note 9
23. Higher tax revenues due to reinvestment activities, based on revised forecast
24. Reduced millage to reflect treatment of UTGO as unsecured and corresponding reduction in property tax revenues
25. Assumes payments to swap counterparties based on the interest rate spread (i.e. fixed rate less the floating rate). Payments are assumed to be made monthly between January and October 2014, at which point the remaining balance of $85m is paid (~$42m)
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Appendix A
General Fund Department detail
Note: Civic Center, Former Cost Center, and DWDD have been excluded from
the presentation as they do not contribute to the forecast and have minimal
impact in historical years.
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City of Detroit
Appendix A.1a

Budget - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.0
-
0.0
-
0.0
-
0.0
-

Reimb. from parking & vehicle fund
Street fund reimb. and financing proceeds
0.0
-
Grant revenue
0.0
0.0
0.0
0.0
0.0
(1.4)
(0.0)
(0.0)
(0.6)
(0.1)
(0.0)
(0.2)
(0.0)
(0.3)
(2.6)
(1.4)
(0.0)
(0.0)
(0.6)
(0.0)
(0.2)
(0.0)
(0.1)
(0.3)
(2.6)
(1.2)
(0.0)
(0.0)
(0.6)
0.0
(0.0)
(0.1)
(0.2)
(0.3)
(2.4)
(1.1)
(0.0)
(0.0)
(0.6)
(0.1)
(0.0)
(0.1)
(0.3)
(2.3)
(1.1)
(0.0)
(0.1)
(0.6)
(0.1)
(0.0)
(0.1)
(0.3)
(2.4)
(0.9)
(0.0)
(0.1)
(0.7)
(0.1)
(0.0)
(0.1)
(0.3)
(2.2)
(1.0)
(0.0)
(0.6)
(0.8)
(0.1)
(0.0)
(0.1)
(0.5)
(3.1)
(1.0)
(0.0)
(0.8)
(0.8)
(0.1)
(0.0)
(0.1)
(0.5)
(3.3)
(1.0)
(0.0)
(0.9)
(0.9)
(0.1)
(0.0)
(0.1)
(0.5)
(3.5)
(1.1)
(0.0)
(1.0)
(0.9)
(0.1)
(0.0)
(0.1)
(0.5)
(3.7)
(1.1)
(0.0)
(1.1)
(0.9)
(0.1)
(0.0)
(0.1)
(0.5)
(3.9)
(1.1)
(0.0)
(1.1)
(1.0)
(0.1)
(0.0)
(0.1)
(0.5)
(4.0)
(1.1)
(0.0)
(1.2)
(1.0)
(0.1)
(0.0)
(0.1)
(0.5)
(4.1)
(1.1)
(0.0)
(1.2)
(1.1)
(0.1)
(0.0)
(0.1)
(0.5)
(4.3)
(1.2)
(0.0)
(1.3)
(1.1)
(0.1)
(0.0)
(0.1)
(0.5)
(4.4)
(1.2)
(0.0)
(1.4)
(1.2)
(0.1)
(0.0)
(0.1)
(0.5)
(4.5)
(2.6) $
(2.6) $
(2.4) $
(2.3) $
(2.4)
(2.2) $
(3.1) $
(3.3) $
(3.5) $
(3.7) $
(3.9) $
(4.0) $
(4.1) $
(4.3) $
(4.4) $
(4.5)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Medical & fringe benefits
Utilities
Purchased services
Other expenses
Debt service
Contributions to non-enterprise funds
POC - principal and interest (1)
Transfers out
Grant expenses (before reallocation)
Total expenditures
Operational restructuring
Expenses
Technology
Subtotal: Expenses
(2.2) $
(3.1) $
(3.3) $
(3.5) $
(3.7) $
(3.9) $
(4.0) $
(4.1) $
(4.3) $
(4.4) $
(4.5)
(1) Historical POC payments have been split out from total pension expense based on forecasted POC allocation.
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Appendix A.1b

Budget - general fund - Key assumptions
2008
Department employees (baseline)
Average salary & wages (1)

Average overtime
2009
22

2010
2011
23
20
16
2012
2013
15
2014
16
2015
16
2016
16
2017
16
2018
16
16
2019
2020
16
2021
16
2022
16
2023
16
16
62,323
864
62,796
891
62,338
925
71,811
1,177
73,322
1,022
57,557
1,583
64,173
1,765
65,456
1,800
66,765
1,836
68,100
1,873
69,462
1,910
70,852
1,948
72,269
1,987
73,714
2,027
75,188
2,068
76,692
2,109
63,187
63,687
63,263
72,988
74,344
59,140
65,937
67,256
68,601
69,973
71,372
72,800
74,256
75,741
77,256
78,801
Overtime as a % of salary & wages
1.4%
1.4%
1.5%
1.6%
1.4%
Pension as a % of salary & wages

Medical & fringe as a % of salary & wages
Key Items
Expenses
Personnel expenses
Other expenses
44.4%
40.8%
46.3%
50.6%
55.5%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
2.7%
9.5%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
76.8%
81.3%
82.6%
83.9%
85.9%
87.8%
90.4%
92.8%
95.6%
98.0%
100.4%
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Comment/Reference
Appendix C.1 - Appendix C.3

Primarily building rental expense
Additional Department employees
n/a
(1) Based on department salaries & wages and employees, see Appendix C.2.
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Appendix A.2a

DPW - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes
- $
0.0
- $
0.0

4.3
2.8
0.0
2.4
2.9
0.0
5.1
1.8
0.0
2.7
0.1
0.0
3.5
(0.4)
0.0
5.6
(0.0)
0.0
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-
3.7
(0.0)
-

0.7
0.0
1.3
1.0
0.2
0.4
0.1
0.0
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
0.2
8.1
0.6
8.3
0.1
7.6
0.3
3.1
0.0
3.1
0.3
6.0
3.7
3.7
3.7
3.7
3.7
3.7
3.7
3.7
3.7
3.7
(7.6)
(0.3)
(1.2)
(4.0)
(0.8)
0.0
(2.3)
(0.1)
(1.0)
(0.0)
(0.4)
(17.8)
(7.5)
(0.2)
(1.0)
(3.8)
(0.8)
(0.1)
(1.0)
(0.1)
(1.0)
(0.4)
(15.9)
(3.6)
(0.1)
(0.5)
(2.0)
(0.5)
(0.0)
(0.2)
0.0
(0.6)
(0.5)
(7.9)
(2.3)
(0.0)
(0.1)
(1.3)
(0.3)
0.0
(0.3)
0.0
(0.6)
(0.5)
(5.4)
(1.8)
(0.1)
(0.1)
(1.3)
(0.2)
(0.0)
(0.0)
0.0
(0.3)
(0.5)
(4.4)
(0.9)
(0.1)
(0.1)
(0.4)
(0.0)
0.0
(0.3)
(0.6)
(0.4)
(2.6)
(0.7)
(0.0)
(0.4)
(1.0)
(0.0)
0.0
(0.3)
(0.3)
(0.3)
(3.0)
(0.8)
(0.1)
(0.6)
(1.2)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(3.5)
(0.8)
(0.1)
(0.7)
(1.2)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(3.7)
(0.8)
(0.1)
(0.8)
(1.3)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(3.9)
(0.9)
(0.1)
(0.9)
(1.3)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.1)
(0.9)
(0.1)
(0.9)
(1.4)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.2)
(0.9)
(0.1)
(0.9)
(1.4)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.3)
(0.9)
(0.1)
(1.0)
(1.5)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.5)
(0.9)
(0.1)
(1.0)
(1.6)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.6)
(0.9)
(0.1)
(1.1)
(1.7)
(0.0)
0.0
(0.3)
(0.3)
(0.4)
(4.7)
(0.3) $
(2.3) $
(1.3)
3.4 $
0.7 $
0.2 $
(0.0) $
(0.2) $
(0.4) $
(0.5) $
(0.6) $
(0.8) $
(0.9) $
(1.0)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
POC - principal and interest1
Transfers out
Total expenditures
(9.7) $
(7.6) $
Expenses
Technology
Subtotal: Expenses
3.4 $
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0)
0.7 $
0.1 $
(0.0) $
(0.2) $
(0.4) $
(0.5) $
(0.6) $
(0.8) $
(0.9) $
(1.1)
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Appendix A.2b

DPW - general fund - Key assumptions
2008
Average salary & wages(1)

Average overtime
2009
184

2010
2011
179
123
114
2012
2013
2014
114
2015
41
2016
14
2018
19
19
2017
19
19
2019
2020
2021
19
2022
19
2023
19
19
19
30,107
1,609
30,392
1,151
35,862
523
30,300
383
32,448
828
31,439
1,505
33,550
3,346
34,154
3,039
34,837
3,100
35,534
3,162
36,245
3,225
36,970
3,290
37,709
3,355
38,463
3,422
39,233
3,491
40,017
3,561
31,715
31,543
36,385
30,683
33,275
32,943
36,896
37,193
37,937
38,696
39,470
40,259
41,064
41,886
42,723
43,578
3.9%
2.8%
1.8%
1.9%
5.1%

Key Items
Revenues
Expenses
Personnel expenses
Other expenses
53.0%
50.8%
55.9%
55.7%
69.0%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
47.9%
158.4%
142.6%
144.9%
148.6%
152.1%
157.0%
161.6%
166.8%
171.3%
175.9%
Comment/Reference
Inspection charges and street-use permits. FY 2013 includes payment from utilities for permits to complete work over several years.
Department moved positions between DPW general fund and DPW street fund in FY 2014 and FY 2015 to more accurately capture costs.
Contracted repair services
Building rental expenses
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Appendix A.3a

Finance - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes
- $
(0.0)
-

18.9
0.0
8.2
0.0
4.4
0.1
3.0
0.0
3.5
0.0
0.6
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0

0.1
4.6
0.6
3.5
-
1.3
-
0.7
-
(0.1)
-
0.0
-
23.6
12.4
5.8
3.7
3.3
0.6
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
(14.5)
(1.2)
(0.5)
(7.4)
(2.9)
(0.4)
(0.3)
(0.1)
0.0
(3.2)
(0.0)
(2.7)
(33.1)
(15.0)
(1.0)
(0.3)
(6.9)
(8.2)
(0.3)
(0.2)
(0.1)
(3.1)
0.3
(2.8)
(1.0)
(38.6)
(14.0)
(0.7)
(0.4)
(7.0)
(5.1)
(0.3)
(0.2)
(0.2)
(0.1)
(5.4)
(0.0)
(3.0)
(1.0)
(37.5)
(12.9)
(0.8)
(0.7)
(6.9)
(6.9)
(0.3)
(0.2)
(0.1)
(2.7)
(0.1)
(3.3)
(0.9)
(35.8)
(11.6)
(0.8)
(0.9)
(7.2)
(5.2)
(0.2)
(0.2)
(0.0)
(0.3)
(2.8)
(0.0)
(3.5)
(1.9)
(34.7)
(10.0)
(0.7)
(1.1)
(8.1)
(3.6)
(0.1)
(0.0)
(0.2)
(3.3)
(3.4)
(30.7)
(9.8)
(0.7)
(6.2)
(11.3)
(3.6)
(0.1)
(0.2)
(0.2)
(4.2)
(4.4)
(40.8)
(10.0)
(0.7)
(7.4)
(11.8)
(3.6)
(0.1)
(0.2)
(0.2)
(4.2)
(4.6)
(42.9)
(9.7)
(0.7)
(8.2)
(12.1)
(3.6)
(0.1)
(0.2)
(0.2)
(4.2)
(4.6)
(43.7)
(9.9)
(0.7)
(9.1)
(12.6)
(3.7)
(0.1)
(0.2)
(0.3)
(4.2)
(4.8)
(45.6)
(10.1)
(0.7)
(10.2)
(13.2)
(3.7)
(0.1)
(0.2)
(0.3)
(4.3)
(4.9)
(47.6)
(10.3)
(0.7)
(10.7)
(13.8)
(3.7)
(0.1)
(0.2)
(0.3)
(4.3)
(4.8)
(49.0)
(10.5)
(0.8)
(11.2)
(14.5)
(3.8)
(0.1)
(0.2)
(0.3)
(4.3)
(4.8)
(50.5)
(10.7)
(0.8)
(11.7)
(15.3)
(3.8)
(0.1)
(0.2)
(0.3)
(4.3)
(4.8)
(52.1)
(11.0)
(0.8)
(12.2)
(16.0)
(3.9)
(0.2)
(0.2)
(0.3)
(4.3)
(4.9)
(53.7)
(11.2)
(0.8)
(12.7)
(16.8)
(3.9)
(0.2)
(0.2)
(0.3)
(4.4)
(4.9)
(55.2)
(26.2) $
(31.6) $
(32.1) $
(31.4)
(30.0) $
(40.6) $
(42.7) $
(43.5) $
(45.4) $
(47.4) $
(48.8) $
(50.3) $
(51.9) $
(53.5) $
(55.0)
0.5 $
1.0 $
1.0 $
1.0 $
1.1 $
1.1 $
1.1 $
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
(9.6) $
Expenses
Technology
Subtotal: Expenses
(2.3)
(9.8)
(2.5)
(14.6)
(7.5)
(35.9)
(5.5)
(48.9)
(4.3)
(8.4)
(3.4)
(16.1)
(4.3)
(4.3)
(0.5)
(9.2)
(1.7)
(6.5)
(0.9)
(9.1)
(2.2)
(6.6)
(0.6)
(9.5)
(2.7)
(4.1)
(1.4)
(8.2)
(3.2)
(5.2)
(0.6)
(9.0)
(14.6) $
(48.9) $
(15.6) $
(8.2) $
(8.1) $
(8.4) $
(7.2) $
(8.0) $
(8.9) $
(7.8)
(30.0) $
(55.1) $
(91.6) $
(59.1) $
(53.6) $
(55.5) $
(57.2) $
(57.5) $
(59.9) $
(62.4) $
(62.8)
(3.6)
(5.5)
(0.9)
(10.0)
1.1
(4.1)
(4.2)
(0.6)
(8.9)
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Appendix A.3b

Finance - general fund - Key assumptions
2008

Average overtime
2009
327

2010
2011
310
285
266
2012
2013
235
2014
228
2015
216
2016
216
2017
206
2018
206
206
2019
2020
206
2021
206
2022
206
2023
206
206
44,290
3,822
48,404
3,175
49,213
2,398
48,545
2,920
49,479
3,280
44,131
3,203
45,415
3,296
46,323
3,362
47,249
3,429
48,194
3,497
49,158
3,567
50,141
3,639
51,144
3,712
52,167
3,786
53,211
3,861
54,275
3,939
48,113
51,580
51,611
51,465
52,759
47,333
48,710
49,685
50,678
51,692
52,726
53,780
54,856
55,953
57,072
58,213
8.6%
6.6%
4.9%
6.0%
6.6%

Key Items
Revenues
Expenses
Personnel expenses

Other expenses
50.9%
46.3%
50.1%
53.8%
62.1%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
7.3%
10.5%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
81.1%
115.7%
117.8%
123.8%
127.0%
130.0%
134.1%
137.9%
142.3%
146.1%
149.9%
Comment/Reference
Pension system reimbursements, which are recorded in Non-Departmental beginning in FY 2013. The remainder represents interagency billings.
Headcount reductions occur beginning in FY 2016 due to external payroll processing services provider.
Other contracts for pension services, assessments, and general accounting
Primarily building rental expense and bank service charge
55
120
121
121
112
112
112
112
112
112
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Appendix A.4a

Fire - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

2.4
16.2
-
2.0
17.6
-
1.4
15.9
-
1.8
16.3
-
0.6
13.1
-
2.3
12.6
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-
2.8
14.9
-

0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.3
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
18.8
0.1
19.8
0.0
17.4
0.4
18.6
0.2
14.0
13.6
28.8
13.7
31.4
11.7
29.5
11.2
29.0
17.8
17.8
17.8
17.8
17.8
17.8
17.8
(86.3)
(7.5)
(16.7)
(50.9)
(3.0)
(1.9)
(1.6)
(0.4)
(1.4)
(0.3)
(0.0)
(13.0)
(0.0)
(183.1)
(88.4)
(10.1)
(6.9)
(42.7)
(2.9)
(1.8)
(3.0)
(0.1)
(1.6)
(1.0)
(14.0)
(0.0)
0.0
(172.4)
(85.3)
(11.5)
(9.2)
(49.2)
(2.6)
(1.6)
(1.2)
0.0
(2.2)
(1.0)
(14.7)
(178.6)
(84.7)
(12.7)
(26.4)
(52.4)
(3.0)
(1.9)
(2.1)
0.0
0.1
(0.9)
(15.3)
(0.0)
(199.3)
(81.9)
(15.1)
(17.3)
(54.9)
(2.9)
(1.8)
(1.5)
(0.2)
(0.1)
(0.5)
(16.0)
(0.0)
(192.1)
(69.3)
(4.9)
(17.0)
(51.2)
(2.9)
(1.9)
(1.4)
(0.0)
(0.0)
(0.9)
(0.5)
(16.8)
(0.4)
(167.2)
(66.2)
(5.6)
(44.8)
(41.4)
(2.9)
(1.9)
(1.6)
(0.0)
(0.0)
(1.9)
(17.6)
(184.0)
(70.7)
(4.2)
(53.2)
(43.1)
(2.9)
(2.0)
(1.8)
(0.0)
(0.0)
(1.9)
(18.1)
(197.9)
(71.5)
(4.3)
(56.5)
(44.7)
(2.9)
(2.0)
(1.8)
(0.0)
(0.0)
(1.9)
(17.6)
(203.4)
(72.9)
(4.4)
(62.0)
(46.8)
(3.0)
(2.0)
(1.9)
(0.0)
(0.0)
(2.0)
(17.9)
(212.8)
(74.4)
(4.5)
(67.9)
(49.1)
(3.0)
(2.0)
(1.9)
(0.0)
(0.0)
(2.0)
(18.1)
(222.8)
(75.9)
(4.6)
(68.6)
(51.6)
(3.0)
(2.0)
(1.9)
(0.0)
(0.0)
(2.0)
(17.9)
(227.5)
(79.7)
(4.8)
(70.1)
(54.4)
(3.0)
(2.0)
(2.0)
(0.0)
(0.0)
(2.0)
(17.8)
(235.8)
(81.2)
(4.9)
(70.4)
(57.2)
(3.1)
(2.0)
(2.0)
(0.0)
(0.0)
(2.0)
(17.8)
(240.7)
(82.9)
(5.0)
(69.5)
(60.0)
(3.1)
(2.0)
(2.0)
(0.0)
(0.0)
(2.0)
(17.7)
(244.2)
(84.5)
(5.1)
(69.2)
(62.8)
(3.1)
(2.0)
(2.1)
(0.0)
(0.0)
(2.0)
(17.7)
(248.6)
(164.3) $
(152.6) $
(161.2) $
(180.7) $
(178.0)
(138.4) $
(152.5) $
(168.5) $
(174.4) $
(195.0) $
(205.1) $
(209.7) $
(218.1) $
(222.9) $
(226.5) $
(230.8)
2.0 $
8.1 $
6.6 $
18.3 $
19.0 $
6.7 $
6.6 $
6.6 $
6.6 $
6.6
(7.6)
(0.2)
(16.6)
(24.4)
(0.7)
(0.2)
(11.6)
(12.4)
2.9
(0.2)
(8.5)
(5.8)
4.6
(0.2)
(8.2)
(3.8)
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(2.7)
(0.7)
(15.2)
(0.3)
(18.9)
(12.6)
(0.6)
(19.5)
(32.8)
(6.1)
(0.2)
(17.0)
(23.3)
(16.9) $
(24.6) $
(16.7) $
(6.0) $
6.6 $
(9.0) $
(2.3) $
(0.1) $
0.8 $
2.8
(138.4) $
(169.5) $
(193.1) $
(191.1) $
(201.0) $
(198.5) $
(218.7) $
(220.3) $
(223.0) $
(225.7) $
(228.0)
2.8
(0.8)
(17.7)
(15.7)
1.1
(0.2)
(9.7)
(8.8)
3.9
(0.4)
(10.1)
(6.7)
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Appendix A.4b

Fire - general fund - Key assumptions

Average overtime

2009
2010
2011
1,406
1,355
1,330
2008
1,444
2012
1,257
2014
1,183
2015
1,238
2017
2018
1,228
1,228
2016
1,228
2019
1,228
2020
1,228
2021
1,228
2022
1,228
2023
1,228
59,754
5,176
62,869
7,152
62,968
8,484
63,698
9,522
65,189
11,983
58,311
4,084
55,950
4,756
57,069
3,424
58,210
3,493
59,374
3,562
60,562
3,634
61,773
3,706
64,862
3,892
66,159
3,970
67,482
4,049
68,832
4,130
64,930
70,022
71,452
73,220
77,172
62,395
60,705
60,493
61,703
62,937
64,195
65,479
68,753
70,128
71,531
72,962
8.7%
11.4%
13.5%
14.9%
18.4%

Medical & fringe as a % of salary & wage
2013
1,189
59.0%
Key Items
Revenues
Grant revenue
Expenses
Personnel expenses
Utilities
Other expenses
48.3%
57.7%
61.8%
66.9%
7.0%
8.5%
6.0%
6.0%
6.0%
6.0%
6.0%
6.0%
6.0%
6.0%
6.0%
24.6%
67.6%
75.3%
79.1%
85.0%
91.4%
90.4%
88.1%
86.7%
83.9%
81.9%
73.9%
62.5%
61.0%
62.5%
64.2%
66.0%
68.0%
68.3%
70.4%
72.4%
74.3%
96
84
182
193
165
153
135
129
117
Comment/Reference
Fire marshal inspections; increases represent FY 2014 budgeted revenues

Primarily EMS administration service charges, for which there is a fee increase assumed beginning FY 2014
SAFER grant, which expires at the end of FY 2016
Other contracts - EMS administration and EMS-Casino municipal service costs
Operating supplies and repairs & maintenance
Primarily telecommunication, natural gas, and electricity
Primarily building rental expense and capital outlays
162
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Appendix A.5a

Health & Wellness - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

1.6
10.1
0.2
1.5
11.1
0.1
1.4
7.9
0.2
1.3
5.8
0.1
0.7
8.7
0.1
0.2
2.8
0.1
1.0
-

1.3
0.4
-
1.3
-
1.1
-
0.1
-
0.0
-
0.0
-
54.5
68.1
52.0
66.0
64.3
74.9
53.4
60.7
57.3
66.8
28.3
31.4
1.6
2.5
1.7
1.7
1.8
1.8
1.9
1.9
2.0
2.0
2.0
2.0
2.1
2.1
2.2
2.2
2.2
2.2
2.3
2.3
(13.4)
(0.1)
(2.0)
(6.7)
(49.2)
(3.3)
(2.0)
(1.7)
(0.6)
(0.1)
(0.7)
(1.7)
(81.6)
(13.3)
(0.2)
(1.8)
(6.2)
(49.2)
(2.5)
(2.5)
(2.0)
(0.6)
(0.7)
(0.1)
(2.0)
(81.2)
(11.6)
(0.1)
(1.9)
(5.7)
(60.4)
(1.8)
(1.4)
(1.2)
(0.4)
(0.8)
(1.0)
(86.3)
(9.7)
0.1
(2.3)
(5.9)
(49.3)
(1.1)
(2.0)
(0.2)
(0.7)
(0.9)
(0.9)
(72.8)
(7.9)
(0.1)
(1.3)
(5.2)
(52.6)
(1.2)
(1.4)
(0.9)
(1.5)
(0.9)
(73.0)
(2.4)
(0.0)
(0.2)
(2.1)
(21.4)
(0.3)
(1.3)
(0.4)
(0.0)
(0.6)
(28.6)
(0.9)
(0.0)
(0.5)
(0.3)
(0.1)
(0.7)
(0.0)
(0.4)
(2.8)
(0.7)
(0.0)
(0.5)
(0.2)
(0.3)
(1.7)
(0.7)
(0.0)
(0.6)
(0.2)
(0.3)
(1.8)
(0.7)
(0.0)
(0.6)
(0.2)
(0.3)
(1.9)
(0.7)
(0.0)
(0.7)
(0.2)
(0.3)
(2.0)
(0.7)
(0.0)
(0.8)
(0.2)
(0.3)
(2.0)
(0.7)
(0.0)
(0.8)
(0.2)
(0.3)
(2.1)
(0.8)
(0.0)
(0.8)
(0.2)
(0.3)
(2.2)
(0.8)
(0.0)
(0.9)
(0.2)
(0.3)
(2.2)
(0.8)
(0.0)
(0.9)
(0.2)
(0.3)
(2.3)
(13.5) $
(15.2) $
(11.5) $
(12.1) $
(0.3) $
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
(6.2)
Expenses
Technology
Subtotal: Expenses
2.8 $
(0.3)
(0.3)
(0.2)
(5.1)
(5.3)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(0.3) $
(5.3) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2)
2.8 $
(0.6) $
(5.3) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2) $
(0.2)
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Appendix A.5b

Health & Wellness - general fund - Key assumptions
2008

Average overtime
2009
348

2010
2011
317
262
243
2012
2013
185
2015
80
2016
14
2018
9
9
2017
2019
2020
2021
2022
2023
38,399
404
42,069
525
44,205
529
39,808 $
(486)
42,873
456
29,627
164
60,946
164
73,547
187
75,018
190
76,518
194
78,049
198
79,610
202
81,202
206
82,826
210
84,482
214
86,172
219
38,804
42,594
44,734
39,322
43,329
29,791
61,110
73,734
75,208
76,712
78,247
79,812
81,408
83,036
84,697
86,391
1.1%
1.2%
1.2%
-1.2%
1.1%

2014
50.3%
Key Items
General
Revenue
Expenses
Personnel expenses
46.6%
49.3%
61.0%
65.3%
0.6%
0.3%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
8.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
88.6%
29.6%
26.8%
27.3%
27.9%
28.5%
29.0%
29.4%
30.0%
30.5%
31.1%
Comment/Reference
Health & Wellness transitioned to Institute for Population Health (IPH) effective 10/31/12. The department will retain approximately 9 individuals to perform a required administrative function; the
costs incurred by these individuals are assumed to be grant funded.
Vital records revenue, which is asssumed to be transferred to the County beginning 1/1/2014.
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Appendix A.6a

Human Resources - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

7.2
-
4.1
-
2.4
-
6.8
-
3.2
-
(0.4)
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-
2.3
-

0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
7.2
4.1
2.4
6.8
3.2
(0.4)
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
(9.2)
(0.5)
(0.8)
(4.8)
(0.7)
(0.1)
(0.1)
(0.0)
(0.8)
(0.0)
(1.2)
(18.3)
(9.2)
(0.6)
(0.7)
(4.4)
(0.7)
(0.1)
(0.2)
(0.0)
(1.0)
(1.2)
(0.0)
(18.0)
(8.5)
(0.6)
(0.5)
(4.5)
(0.7)
(0.1)
(0.1)
(0.0)
(0.6)
(1.3)
(17.0)
(6.8)
(0.2)
(0.4)
(3.8)
(0.5)
(0.1)
(0.1)
(0.0)
(0.5)
(1.5)
(14.0)
(5.9)
(0.1)
(0.6)
(3.7)
(1.3)
(0.0)
(0.1)
0.0
(0.7)
(1.6)
(13.9)
(4.2)
(0.2)
(0.5)
(3.4)
(0.3)
(0.0)
(0.0)
(0.0)
(0.6)
(1.5)
(10.7)
(4.2)
(0.2)
(2.6)
(5.0)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.9)
(15.4)
(4.3)
(0.2)
(3.2)
(5.2)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(2.0)
(16.3)
(3.1)
(0.1)
(2.6)
(5.0)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(13.8)
(3.2)
(0.2)
(2.9)
(5.2)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(14.5)
(3.2)
(0.2)
(3.2)
(5.4)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.6)
(15.1)
(3.3)
(0.2)
(3.4)
(5.7)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(15.6)
(3.4)
(0.2)
(3.6)
(6.0)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(16.2)
(3.4)
(0.2)
(3.7)
(6.3)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(16.7)
(3.5)
(0.2)
(3.9)
(6.6)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.5)
(17.3)
(3.6)
(0.2)
(4.0)
(6.9)
(0.8)
(0.0)
(0.1)
(0.0)
(0.6)
(1.6)
(17.8)
(11.1) $
(14.0) $
(14.5) $
(11.1) $
(13.2) $
(14.1) $
(11.6) $
(12.2) $
(12.9) $
(13.4) $
(13.9) $
(14.5) $
(15.1) $
(15.6)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
(7.2) $
(10.7)
Expenses
Technology
Subtotal: Expenses
(0.1)
(0.4)
(0.5)
(3.5)
(0.5)
(1.0)
(5.0)
(4.0)
(0.1)
(1.0)
(1.0)
(6.1)
(4.0)
(0.1)
(4.1)
(4.1)
(0.1)
(4.2)
(4.1)
(0.1)
(4.2)
(4.2)
(0.1)
(4.3)
(4.2)
(0.1)
(4.3)
(4.3)
(0.1)
(4.4)
(4.3)
(0.1)
(4.4)
(0.5) $
(5.0) $
(6.1) $
(4.1) $
(4.2) $
(4.2) $
(4.3) $
(4.3) $
(4.4) $
(4.4)
(11.1) $
(13.7) $
(19.1) $
(17.7) $
(16.3) $
(17.1) $
(17.6) $
(18.2) $
(18.8) $
(19.4) $
(20.0)
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Appendix A.6b

Human Resources - general fund - Key assumptions
2008

Average overtime
2009
175

2010
2011
168
171
176
2012
2013
107
93
2015
84
2016
84
2017
60
2018
60
60
2019
2020
60
2021
60
2022
60
2023
60
60
52,849
2,760
55,000
3,423
49,465
3,558
38,861
944
55,145
925
44,710
2,125
49,727
2,363
50,722
2,410
51,736
2,458
52,771
2,508
53,826
2,558
54,903
2,609
56,001
2,661
57,121
2,714
58,263
2,769
59,428
2,824
55,609
58,423
53,023
39,805
56,070
46,835
52,090
53,132
54,194
55,278
56,384
57,511
58,662
59,835
61,032
62,252
5.2%
6.2%
7.2%
2.4%
1.7%

2014
52.0%
Key Items
General
Revenues
Expenses
Personnel expenses
Other expenses
47.7%
52.8%
55.1%
62.4%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
4.8%
11.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
82.6%
118.7%
121.0%
159.6%
163.6%
167.4%
172.8%
177.8%
183.5%
188.5%
193.4%
33
33
33
Comment/Reference
Payroll administration will be managed by an external firm beginning in FY 2015. This results in decreased personnel costs beginning FY 2016; however, certain implementation costs will be
incurred in FY 2015 (captured in Non-departmental)
Interagency billings
Appendix C.1 - Appendix C.3 - Headcount reductions occur beginning FY 2016 due to external payroll processing services provider.
Primarily labor relations administration
25
33
33
33
33
33
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Appendix A.7a

Human Rights - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.5
-
0.4
-
0.5
-
0.4
-
0.2
-
0.2
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-
0.3
-

0.0
-
0.0
-
Grant revenue
0.5
0.4
0.5
0.4
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
(0.7)
(0.0)
(0.1)
(0.3)
(0.1)
(0.0)
(0.0)
(0.0)
(0.1)
(0.0)
(0.1)
(0.0)
(1.4)
(0.7)
(0.0)
(0.1)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.3)
(0.5)
(0.0)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
0.0
(0.9)
(0.4)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(0.9)
(0.3)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.7)
(0.3)
(0.0)
(0.2)
(0.1)
(0.0)
(0.0)
(0.0)
(0.1)
(0.7)
(0.3)
(0.2)
(0.4)
(0.1)
(0.0)
(0.0)
(0.0)
(0.1)
(1.2)
(0.3)
(0.2)
(0.4)
(0.1)
(0.0)
(0.0)
(0.0)
(0.1)
(1.2)
(0.3)
(0.3)
(0.4)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.3)
(0.3)
(0.3)
(0.5)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.3)
(0.3)
(0.3)
(0.5)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.4)
(0.3)
(0.3)
(0.5)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.5)
(0.3)
(0.4)
(0.5)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.5)
(0.4)
(0.4)
(0.6)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.6)
(0.4)
(0.4)
(0.6)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.6)
(0.4)
(0.4)
(0.6)
(0.1)
(0.0)
(0.0)
(0.0)
(0.2)
(1.7)
(0.8) $
(0.9) $
(0.5) $
(0.5) $
(0.5)
(0.4) $
(0.9) $
(0.9) $
(1.0) $
(1.0) $
(1.1) $
(1.2) $
(1.2) $
(1.3) $
(1.3) $
(1.4)
0.2 $
0.2 $
0.3 $
0.3 $
0.3 $
0.3 $
0.4 $
0.4
(0.6)
(0.1)
(0.7)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.6)
(0.7)
(0.7)
(0.7)
(0.7)
(0.7)
(0.7)
(0.7) $
(0.4) $
(0.4) $
(0.3) $
(0.3) $
(0.3) $
(0.4) $
(0.3) $
(0.3)
(0.9) $
(1.6) $
(1.4) $
(1.4) $
(1.4) $
(1.5) $
(1.6) $
(1.6) $
(1.6) $
(1.6)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.4) $
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Appendix A.7b

Human Rights - general fund - Key assumptions
2008

Average overtime
2009
13

2010
2011
12
n/a
51,973
290
58,859
230
52,263
59,089
0.6%
0.4%
2012
2013
Key Items
Revenues
Expenses
Personnel expenses
41.8%
38.4%
2015
2016
5
2017
5
2018
5
5
2019
2020
5
2021
5
2022
5
2023
5
n/a
n/a
54,195
-
56,173
-
50,106
-
57,093
-
58,235
-
59,400
-
60,588
-
61,800
-
63,036
-
64,297
-
65,582
-
66,894
-
68,232
-
54,195
56,173
50,106
57,093
58,235
59,400
60,588
61,800
63,036
64,297
65,582
66,894
68,232
0.0%
0.0%
0.0%

2014
42.5%
47.6%
55.3%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
10.4%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
72.7%
134.0%
137.0%
139.0%
142.5%
145.7%
150.3%
154.6%
159.5%
163.8%
168.0%
Comment/Reference
Detroit Business Certification Program (DBCP) fees

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Appendix A.8a

Human Services - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

1.6
-
0.9
-
(0.0)
-
0.0
-

(0.4)
0.5
-
0.0
-
0.0
-
0.0
-
Grant revenue
1.7
0.9
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
(0.7)
(0.0)
(0.1)
(0.4)
(0.6)
(0.1)
(0.0)
(0.0)
(0.0)
(0.0)
(2.0)
(0.4)
(0.0)
(0.1)
(0.2)
(0.5)
(0.1)
(0.0)
(0.1)
(0.0)
(0.0)
(1.5)
(0.3)
(0.1)
(0.2)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.9)
(0.2)
(0.1)
(0.1)
0.0
0.0
0.0
(0.0)
(0.0)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
0.0
0.0
0.0
(0.0)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3) $
(0.6) $
(0.8) $
(0.3) $
(0.1)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.0) $
(0.0) $
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Appendix A.8b

Human Services - general fund - Key assumptions
2008

Average overtime
2009
117

2010
2011
91
95
85
2012
2013
52
22
42,296
60
53,028
56
47,676
-
46,749
-
64,791
4
44,951
-
42,356
53,084
47,676
46,749
64,795
44,951
1.0%
1.2%
0.0%
0.0%
0.2%

Key Items
General
59.3%
55.6%
54.1%
46.5%
83.7%
2018
-
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
2014
2015
2016
2017
n/a
n/a
$
2019
2020
2021
2022
2023
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
0.0%
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
0.0%
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
66.7%
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Comment/Reference
The Human Services department is being transitioned out of the City effective FY 2014
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Appendix A.9a

ITS - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.5
-
0.5
0.0
0.2
-
1.3
-
0.4
-
0.7
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-

(0.1)
0.2
(0.0)
-
Grant revenue
0.1
0.9
0.5
0.2
1.3
0.4
0.7
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
(5.1)
(0.4)
(0.6)
(2.6)
(2.4)
(8.4)
(0.8)
(1.7)
(0.1)
(0.5)
(22.7)
(5.1)
(0.2)
(0.5)
(2.3)
(2.5)
(11.4)
(1.4)
(0.2)
(1.7)
(0.5)
(0.1)
(26.0)
(4.0)
(0.1)
(0.4)
(1.9)
(4.9)
(12.3)
(0.5)
(0.2)
(1.8)
(0.6)
(0.1)
(26.7)
(3.4)
(0.1)
(0.4)
(1.8)
(3.0)
(8.7)
(0.8)
0.1
(1.5)
(0.6)
(20.3)
(2.6)
(0.0)
(0.3)
(1.5)
(2.6)
(8.1)
(0.5)
0.0
(0.8)
(0.7)
(17.0)
(2.0)
(0.1)
(0.2)
(1.5)
(3.8)
(4.8)
(2.5)
(1.5)
(1.1)
(0.6)
(18.1)
(2.0)
(0.1)
(1.3)
(2.4)
(3.8)
(7.8)
(0.5)
(1.5)
(1.4)
(0.9)
(21.7)
(2.2)
(0.1)
(1.7)
(2.5)
(3.8)
(6.9)
(0.5)
(1.5)
(1.4)
(1.0)
(21.7)
(2.3)
(0.1)
(1.9)
(2.6)
(3.9)
(5.9)
(0.5)
(1.5)
(1.4)
(1.1)
(21.2)
(2.3)
(0.1)
(2.1)
(2.7)
(3.9)
(6.0)
(0.5)
(1.5)
(0.7)
(1.1)
(21.0)
(2.4)
(0.1)
(2.4)
(2.9)
(4.0)
(6.0)
(0.5)
(1.5)
(1.1)
(20.9)
(2.4)
(0.1)
(2.5)
(3.0)
(4.0)
(6.1)
(0.5)
(1.5)
(1.1)
(21.2)
(2.5)
(0.1)
(2.6)
(3.2)
(4.0)
(6.1)
(0.5)
(1.5)
(1.1)
(21.7)
(2.5)
(0.1)
(2.7)
(3.3)
(4.1)
(6.2)
(0.5)
(1.5)
(1.1)
(22.1)
(2.6)
(0.1)
(2.9)
(3.5)
(4.1)
(6.3)
(0.5)
(1.5)
(1.1)
(22.6)
(2.6)
(0.1)
(3.0)
(3.6)
(4.2)
(6.3)
(0.5)
(1.5)
(1.1)
(23.0)
(21.8) $
(25.5) $
(26.6) $
(19.1) $
(16.7)
(17.4) $
(21.2) $
(21.2) $
(20.7) $
(20.5) $
(20.3) $
(20.7) $
(21.2) $
(21.6) $
(22.0) $
(22.5)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(17.4) $
(21.2) $
(21.2) $
(20.7) $
(20.5) $
(20.3) $
(20.7) $
(21.2) $
(21.6) $
(22.0) $
(22.5)
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Appendix A.9b

ITS - general fund - Key assumptions
2008

Average overtime
2009
99

2010
2011
92
65
46
2012
2013
43
35
2015
35
2016
38
2017
38
2018
38
38
2019
2020
38
2021
38
2022
38
2023
38
38
51,306
4,087
55,548
2,260
61,007
2,140
74,548
1,465
60,681
597
57,494
2,467
57,494
2,467
58,644
2,516
59,817
2,566
61,013
2,618
62,233
2,670
63,478
2,723
64,748
2,778
66,043
2,833
67,363
2,890
68,711
2,948
55,393
57,808
63,147
76,013
61,278
59,961
59,961
61,160
62,383
63,631
64,903
66,201
67,525
68,876
70,253
71,658
8.0%
4.1%
3.5%
2.0%
1.0%

2014
51.0%
Key Items
Revenues
Expenses
Personnel expenses
Other expenses
Debt service
45.7%
48.1%
53.2%
55.9%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
4.3%
9.7%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
74.7%
117.9%
113.3%
115.0%
117.8%
120.5%
124.2%
127.7%
131.7%
135.1%
138.6%
Comment/Reference
Primarily interagency billings

Information technology contracts
Primarily hardware (servers, Xerox, etc.) and software (Oracle, Groupwise, etc.) maintenance & upgrade costs; does not include upgrade costs in excess of 2012 levels.
Beginning FY 2015, savings from payroll administration outsourcing reflected as certain upgrades would not be completed
Rental expenses (building, computers, and other office equipment)
Payments for IBM product purchased through financing in FY 2013; purchase captured in Non-Departmental
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
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Appendix A.10a

Law - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

(1.2)
-
1.0
-
0.6
-
0.1
-
1.2
0.0
0.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-
1.7
-

0.1
-
0.3
-
0.1
-
0.1
-
0.3
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
(1.1)
1.3
0.6
0.2
1.5
0.7
1.8
1.8
1.8
1.8
1.8
1.8
1.8
1.8
1.8
1.8
(9.3)
(0.0)
(0.3)
(4.0)
(3.3)
(0.5)
(0.1)
(1.2)
(1.1)
(0.0)
(1.6)
(21.5)
(9.2)
(0.1)
(0.2)
(3.6)
(3.5)
(0.3)
(0.1)
(0.9)
(1.2)
(1.6)
(20.7)
(8.2)
(0.0)
(0.0)
(3.4)
(3.0)
(0.4)
(0.1)
(1.4)
(1.1)
(1.8)
(19.3)
(7.7)
(0.0)
(0.2)
(3.5)
(2.1)
(0.3)
(0.1)
(1.2)
(0.9)
(1.9)
(17.9)
(7.4)
(0.1)
(0.5)
(4.0)
(1.6)
(0.2)
(0.1)
(1.4)
(0.1)
(2.0)
(17.3)
(6.1)
(0.1)
(0.6)
(4.2)
(1.7)
(0.3)
0.0
(1.3)
(0.6)
(2.0)
(16.9)
(6.1)
(0.1)
(3.9)
(3.3)
(1.7)
(0.3)
(0.1)
(1.3)
(0.6)
(2.8)
(20.2)
(6.2)
(0.1)
(4.6)
(3.4)
(1.7)
(0.3)
(0.1)
(1.3)
(0.6)
(2.9)
(21.3)
(6.4)
(0.1)
(5.3)
(3.5)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.0)
(22.5)
(6.5)
(0.1)
(6.0)
(3.6)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.1)
(23.5)
(6.6)
(0.1)
(6.6)
(3.8)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.2)
(24.6)
(6.8)
(0.1)
(7.0)
(4.0)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.1)
(25.2)
(6.9)
(0.1)
(7.3)
(4.2)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.1)
(25.9)
(7.0)
(0.1)
(7.6)
(4.4)
(1.8)
(0.3)
(0.1)
(1.4)
(0.6)
(3.2)
(26.6)
(7.2)
(0.1)
(8.0)
(4.5)
(1.9)
(0.3)
(0.1)
(1.4)
(0.6)
(3.2)
(27.4)
(7.3)
(0.1)
(8.3)
(4.7)
(1.9)
(0.3)
(0.1)
(1.5)
(0.6)
(3.2)
(28.1)
(22.6) $
(19.4) $
(18.6) $
(17.8) $
(15.8)
(16.2) $
(18.4) $
(19.6) $
(20.7) $
(21.7) $
(22.8) $
(23.4) $
(24.1) $
(24.9) $
(25.6) $
(26.3)
0.6 $
0.6 $
0.6 $
0.6 $
0.6 $
0.6 $
0.6 $
0.6
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(1.1)
(0.5)
(0.1)
(1.7)
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.0
0.0
(1.7) $
0.4 $
0.9 $
0.9 $
0.8 $
0.8 $
0.7 $
0.7 $
0.6 $
0.6
(16.2) $
(20.1) $
(19.2) $
(19.8) $
(20.9) $
(22.0) $
(22.7) $
(23.4) $
(24.2) $
(25.0) $
(25.7)
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Appendix A.10b

Law - general fund - Key assumptions
2008

Average overtime
2009
127

2010
2011
122
113
105
2012
2013
94
86
2015
86
2016
86
2017
86
2018
86
86
2019
2020
86
2021
86
2022
86
2023
86
86
73,486
222
75,672
728
72,144
161
73,252
114
78,313
568
71,497
1,094
71,497
1,094
72,927
1,116
74,386
1,138
75,873
1,161
77,391
1,184
78,939
1,208
80,517
1,232
82,128
1,256
83,770
1,281
85,446
1,307
73,709
76,400
72,305
73,366
78,881
72,591
72,591
74,043
75,524
77,034
78,575
80,146
81,749
83,384
85,052
86,753
0.3%
1.0%
0.2%
0.2%
0.7%

2014
42.3%
Key Items
Revenues
Expenses
Personnel expenses
Purchased services
Other expenses
38.9%
41.8%
45.7%
54.1%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10.0%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
68.6%
53.6%
54.0%
54.9%
56.1%
57.4%
58.9%
60.3%
61.9%
63.3%
64.8%
17
17
17
17
17
17
17
17
17
Comment/Reference
Primarily interagency billings; Law department began invoicing other departments correctly in FY 2012
Miscellaneous receipts
Contracts for legal work/assistance and other printing contracts/services
Purchased administration costs
17
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Appendix A.11a

Mayor - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.1
-
0.0
-
0.0
0.2
-
0.0
-
0.0
-

(0.1)
-
(0.4)
-
0.7
-
(0.2)
-
0.1
-
0.0
-
Grant revenue
0.1
0.0
(0.3)
0.7
0.2
0.1
0.1
0.2
(0.1)
(0.1)
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
(5.7)
(0.0)
(0.7)
(2.6)
(0.2)
(0.2)
(0.3)
(0.0)
(1.5)
(0.0)
(0.4)
0.2
(11.3)
(5.3)
(0.0)
(0.5)
(2.1)
(0.2)
(0.2)
(0.2)
(1.3)
(0.5)
0.1
(10.1)
(4.6)
(0.4)
(1.9)
(0.1)
(0.2)
(0.1)
(0.9)
(0.5)
0.1
(8.7)
(4.0)
(0.5)
(1.6)
(0.2)
(0.2)
(0.2)
(0.0)
(0.7)
(0.5)
(8.0)
(3.1)
(0.5)
(1.5)
(0.1)
0.0
(0.2)
(0.0)
(0.6)
(0.6)
(6.6)
(2.2)
(0.2)
(1.2)
(0.0)
(0.0)
(0.1)
(0.0)
(0.4)
(0.8)
(5.0)
(2.1)
(1.3)
(1.8)
(0.5)
(0.1)
(0.1)
(0.0)
(0.4)
(0.9)
(7.2)
(2.3)
(1.7)
(1.9)
(1.0)
(0.1)
(0.1)
(0.0)
(0.4)
(1.1)
(8.6)
(2.3)
(1.9)
(1.9)
(1.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.1)
(9.0)
(2.4)
(2.2)
(2.0)
(1.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.1)
(9.4)
(2.4)
(2.4)
(2.1)
(0.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.2)
(8.8)
(2.5)
(2.5)
(2.2)
(0.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.1)
(9.1)
(2.5)
(2.7)
(2.3)
(0.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.1)
(9.4)
(2.6)
(2.8)
(2.4)
(0.1)
(0.1)
(0.1)
(0.0)
(0.4)
(1.2)
(9.7)
(2.6)
(2.9)
(2.5)
(0.1)
(0.2)
(0.1)
(0.0)
(0.4)
(1.2)
(10.0)
(2.7)
(3.0)
(2.7)
(0.1)
(0.2)
(0.1)
(0.0)
(0.4)
(1.2)
(10.3)
(11.3) $
(10.5) $
(8.0) $
(7.8) $
(6.4)
(5.0) $
(7.2) $
(8.5) $
(9.0) $
(9.4) $
(8.8) $
(9.0) $
(9.3) $
(9.6) $
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(5.0) $
(9.9) $
(10.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0)
(7.2) $
(8.6) $
(9.0) $
(9.4) $
(8.8) $
(9.1) $
(9.3) $
(9.6) $
(9.9) $
(10.2)
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Appendix A.11b

Mayor - general fund - Key assumptions
2008

Average overtime
2009
108

2010
2011
74
63
52
2012
2013
2014
39
2015
22
2016
22
2018
24
24
2017
24
24
2019
2020
2021
24
2022
24
2023
24
24
24
52,946
9
71,222
27
73,700
-
76,927
-
80,495
-
98,421
-
92,861
-
94,718
-
96,613
-
98,545 $
-
100,516 $
-
102,526 $
-
104,577 $
-
106,668 $
-
108,801 $
-
110,977
-
52,955
71,248
73,700
76,927
80,495
98,421
92,861
94,718
96,613
98,545 $
100,516 $
102,526 $
104,577 $
106,668 $
108,801 $
110,977
0.0%
0.0%
0.0%
0.0%
0.0%

Key Items
Revenues
Expenses
Personnel expenses
Other expenses
45.0%
40.6%
41.4%
40.8%
48.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
11.2%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
56.0%
85.9%
82.5%
83.6%
85.5%
87.3%
89.9%
92.2%
95.0%
97.3%
99.7%
Comment/Reference
Miscellaneous receipts
Headcount reduction due to reallocation of Neighborhood City Hall employees to Recreation department in FY 2013
Contracts for legal work/assistance and PSCs
Primarily repairs, maintenance, and supplies
Primarily rental expenses
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Appendix A.12a

Planning & Development - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

3.3
18.4
(0.1)
1.0
0.0
0.2
0.8
(1.5)
(0.4)
7.9
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2
0.0
0.2

0.4
0.1
-
1.5
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
2.0
5.9
1.8
21.7
1.5
2.5
2.0
2.2
0.7
0.1
1.6
9.1
1.4
1.6
4.5
4.7
4.6
4.8
4.6
4.9
4.7
5.0
4.8
5.0
4.9
5.1
4.9
5.2
5.0
5.3
5.1
5.3
(1.5)
(0.2)
(0.7)
(0.2)
(0.3)
(0.0)
(5.3)
(0.1)
(8.3)
(1.8)
(0.0)
(0.2)
(0.8)
(0.2)
(0.4)
(0.0)
(0.1)
(5.4)
(0.1)
(8.9)
(1.7)
(0.0)
(0.2)
(0.8)
(0.1)
(0.1)
0.1
(4.8)
(0.1)
(7.8)
(1.0)
(0.0)
(0.2)
(0.5)
(0.1)
(0.1)
(0.0)
(3.8)
(0.1)
(5.6)
(0.7)
(0.0)
(0.4)
(0.1)
(0.1)
(0.0)
(0.0)
(2.7)
(0.1)
(4.1)
(0.6)
(0.0)
(0.3)
(0.1)
(0.1)
(0.0)
(2.9)
(0.1)
(4.1)
(0.6)
(0.4)
(0.5)
(0.1)
(0.1)
(0.0)
(2.9)
(0.3)
(4.8)
(3.2)
(2.3)
(2.2)
(0.8)
(0.2)
(0.1)
(0.0)
(7.5)
(1.5)
(17.9)
(3.2)
(2.7)
(2.3)
(0.8)
(0.2)
(0.1)
(0.0)
(4.1)
(1.5)
(15.0)
(3.3)
(3.0)
(2.4)
(0.8)
(0.2)
(0.1)
(0.0)
(4.1)
(1.6)
(15.6)
(3.4)
(3.4)
(2.5)
(0.8)
(0.2)
(0.1)
(0.0)
(4.1)
(1.6)
(16.2)
(3.4)
(3.5)
(2.6)
(0.8)
(0.2)
(0.1)
(0.0)
(4.2)
(1.6)
(16.5)
(3.5)
(3.7)
(2.7)
(0.8)
(0.2)
(0.1)
(0.0)
(4.2)
(1.6)
(16.9)
(3.6)
(3.9)
(2.8)
(0.9)
(0.2)
(0.1)
(0.0)
(4.2)
(1.6)
(17.4)
(3.6)
(4.1)
(3.0)
(0.9)
(0.2)
(0.1)
(0.0)
(4.3)
(1.6)
(17.8)
(3.7)
(4.2)
(3.1)
(0.9)
(0.2)
(0.1)
(0.0)
(4.3)
(1.6)
(18.2)
(2.5) $
12.8 $
(5.3) $
(3.4) $
(4.0)
5.0 $
(3.2) $
(13.1) $
(10.2) $
(10.7) $
(11.2) $
(11.5) $
(11.8) $
(12.2) $
(12.5) $
(12.9)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.6)
(0.3)
(2.4)
(3.3)
(1.2)
(0.3)
(4.1)
(5.6)
(1.0)
(0.0)
(0.7)
(1.7)
(1.0)
(0.0)
(1.0)
(1.0)
(0.0)
(1.0)
(1.0)
(0.0)
(1.0)
(1.0)
(0.0)
(0.8)
(1.9)
(1.1)
(0.0)
(0.8)
(1.9)
(1.1)
(0.0)
(1.1)
(1.1)
(0.0)
(1.1)
(3.3) $
(5.6) $
(1.7) $
(1.0) $
(1.0) $
(1.0) $
(1.9) $
(1.9) $
(1.1) $
(1.1)
5.0 $
(6.4) $
(18.8) $
(11.9) $
(11.7) $
(12.2) $
(12.5) $
(13.7) $
(14.1) $
(13.6) $
(14.0)
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Appendix A.12b

Planning & Development - general fund - Key assumptions
2008

Average overtime
2009
172

2010
2011
173
160
154
2012
2013
122
2014
116
2015
116
2016
2017
113
113
2018
113
113
2019
2020
113
2021
113
2022
113
2023
113
113
54,225
-
54,491
0
55,121
2
51,860
0
59,007
-
53,640
-
53,640
-
54,713
-
55,807
-
56,923
-
58,061
-
59,223
-
60,407
-
61,615
-
62,848
-
64,105
-
54,225
54,491
55,124
51,860
59,007
53,640
53,640
54,713
55,807
56,923
58,061
59,223
60,407
61,615
62,848
64,105
0.0%
0.0%
0.0%
0.0%
0.0%

Key Items
General
Revenues
Expenses
Personnel expenses
Other expenses
47.5%
43.1%
46.7%
49.0%
56.5%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
4.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
58.6%
88.6%
69.2%
70.3%
71.9%
73.4%
75.5%
77.4%
79.6%
81.6%
83.5%
(28)
(28)
Comment/Reference
HUD is requiring the City to capture indirect costs and those related to Development/Real Estate and Planning functions in the General Fund and seek reimbursement after payment is made. Personnel costs
related to Development/Real Estate and Planning functions transferred to the General Fund will no longer be reimbursed as those heads are not related to grant funded projects
Block grant reimbursements
Real estate rentals. FY 2012 reflects a loss on sale of property and FY 2013 reflects proceeds from a sale; no gain/loss assumed in the projection period
Development costs. Includes one-time repayment ($3.5m) of grant funds to HUD due to FY12 and FY13 over reimbursements
13
(26)
(28)
(28)
(28)
(28)
(28)
(28)
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Appendix A.13a

Police - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes
- $
51.7
- $
49.9
- $
44.2
- $
44.6
39.8
- $
35.3
- $
20.1
- $
24.5
- $
24.5
- $
24.9
- $
25.3
- $
25.7
- $
26.1
- $
26.4
- $
26.8
27.2

0.6
7.6
0.0
0.9
8.7
0.0
0.8
10.4
(0.0)
0.8
13.2
-
0.8
4.7
-
0.6
2.9
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-
0.6
4.6
-

2.4
0.9
1.7
2.5
-
1.5
-
3.4
-
5.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
3.9
-
4.3
69.3
3.2
65.2
8.4
65.3
12.0
74.0
12.6
63.9
8.2
51.0
7.4
36.6
5.2
38.9
4.1
37.7
3.6
37.6
3.7
38.1
3.8
38.5
3.9
39.0
3.9
39.5
4.0
39.9
4.0
40.4
(182.9)
(27.7)
(31.1)
(102.8)
(4.9)
(3.4)
(6.7)
(1.8)
(0.0)
(6.1)
(0.1)
(27.8)
(0.8)
(396.2)
(190.9)
(31.9)
(31.0)
(97.5)
(6.7)
(3.2)
(8.7)
(2.3)
(7.1)
(30.0)
(0.5)
(0.9)
(410.8)
(184.4)
(24.9)
(23.6)
(100.5)
(4.0)
(3.1)
(8.3)
(1.1)
0.0
(6.1)
(31.4)
(0.5)
(0.4)
(388.3)
(193.7)
(25.7)
(66.3)
(111.3)
(3.6)
(3.0)
(9.0)
(0.7)
(0.0)
(7.2)
(0.1)
(32.7)
(0.4)
(1.6)
(455.2)
(177.1)
(25.9)
(42.2)
(117.6)
(4.5)
(2.7)
(8.9)
(1.1)
(0.1)
(8.1)
(0.0)
(34.1)
(0.5)
(1.4)
(424.2)
(152.8)
(18.4)
(35.5)
(105.5)
(5.1)
(2.2)
(2.8)
(1.3)
(0.0)
(5.6)
(1.6)
(35.6)
(366.4)
(139.1)
(20.9)
(94.1)
(100.6)
(5.1)
(3.2)
(9.5)
(11.1)
(0.0)
(7.0)
(0.0)
(36.9)
(427.4)
(145.6)
(21.9)
(109.6)
(104.0)
(5.2)
(3.2)
(10.0)
(11.2)
(0.0)
(7.0)
(37.2)
(454.8)
(155.8)
(21.8)
(123.2)
(109.8)
(5.2)
(3.2)
(10.1)
(11.3)
(0.0)
(7.0)
(38.5)
(486.0)
(159.6)
(22.4)
(135.7)
(115.4)
(5.3)
(3.2)
(10.2)
(11.4)
(0.0)
(7.1)
(39.1)
(509.6)
(162.8)
(22.8)
(148.8)
(121.0)
(5.3)
(3.3)
(10.3)
(11.5)
(0.0)
(7.1)
(39.7)
(532.8)
(166.1)
(23.3)
(150.1)
(127.6)
(5.4)
(3.3)
(10.5)
(11.6)
(0.0)
(7.2)
(39.2)
(544.3)
(174.4)
(24.4)
(153.6)
(134.5)
(5.5)
(3.3)
(10.6)
(11.8)
(0.0)
(7.2)
(39.1)
(564.3)
(177.9)
(24.9)
(154.2)
(141.8)
(5.5)
(3.4)
(10.7)
(11.9)
(0.0)
(7.3)
(38.9)
(576.5)
(181.4)
(25.4)
(152.2)
(148.9)
(5.6)
(3.4)
(10.8)
(12.0)
(0.0)
(7.3)
(38.8)
(585.8)
(185.1)
(25.9)
(151.5)
(156.2)
(5.6)
(3.4)
(10.9)
(12.1)
(0.0)
(7.3)
(38.7)
(596.8)
(326.9) $
(345.6) $
(323.1) $
(381.2) $
(360.3)
(315.4) $
(390.8) $
(416.0) $
(448.3) $
(472.0) $
(494.7) $
(505.8) $
(525.3) $
(537.0) $
(545.9) $
(556.4)
3.6 $
3.6 $
3.6 $
3.6 $
3.6 $
3.6 $
3.6 $
3.6 $
3.6
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(5.7)
(1.9)
(21.7)
(0.2)
(29.6)
(16.1)
(11.2)
(21.6)
(0.6)
(49.4)
(18.1)
(10.2)
(16.4)
(0.2)
(44.9)
(11.0)
(2.2)
(12.8)
(25.9)
(9.9)
(2.2)
(13.2)
(25.2)
(10.1)
(2.2)
(12.8)
(25.0)
(9.9)
(2.2)
(15.9)
(27.9)
(9.7)
(2.2)
(15.7)
(27.6)
(10.1)
(2.2)
(15.7)
(27.9)
(9.9)
(2.2)
(15.6)
(27.7)
(29.6) $
(45.8) $
(41.3) $
(22.3) $
(21.6) $
(21.4) $
(24.3) $
(24.0) $
(24.3) $
(24.1)
(315.4) $
(420.4) $
(461.8) $
(489.6) $
(494.3) $
(516.3) $
(527.2) $
(549.6) $
(561.0) $
(570.1) $
(580.5)
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City of Detroit
Appendix A.13b

Police - general fund - Key assumptions

Average overtime

2009
2010
2011
3,688
3,288
3,195
2008
3,421
2012
3,016
2014
2,706
2015
2,747
2017
2018
2,895
2,895
2016
2,882
2019
2,895
2020
2,895
2021
2,895
2022
2,895
2023
2,895
53,597
8,104
51,883
8,646
56,204
7,576
60,742
8,050
58,848
8,590
52,625
6,312
51,514
7,719
53,099
7,956
54,161
7,574
55,244
7,726
56,349
7,880
57,476
8,038
60,350
8,440
61,557
8,609
62,788
8,781
64,044
8,956
61,701
60,529
63,780
68,792
67,438
58,936
59,233
61,055
61,735
62,970
64,230
65,514
68,790
70,166
71,569
73,000
15.2%
16.7%
13.5%
13.3%
14.6%

2013
2,909
56.2%
Key Items
Revenues
Grant revenue
Expenses
Personnel expenses
Utilities
Other expenses
Transfers out
51.1%
54.5%
57.5%
66.4%
12.0%
15.0%
15.0%
14.0%
14.0%
14.0%
14.0%
14.0%
14.0%
14.0%
14.0%
23.2%
67.6%
75.3%
79.1%
85.0%
91.4%
90.4%
88.1%
86.7%
83.9%
81.9%
69.0%
72.3%
71.4%
70.5%
72.3%
74.3%
76.8%
77.1%
79.7%
82.1%
84.4%
150
150
150
Comment/Reference
Utility users' tax decreases beginning FY 2014 due to the allocation to the Public Lighting Authority ($17.0m in FY 2014; $12.5m thereafter). Inflationary increases assumed beginning FY 2017.
Interagency billings and charges for external services
Real estate rentals and concessions. FY 2012 and FY 2013 reflect proceeds from sales; no gain/loss assumed in the projection period
Primarily court proceeds
Includes COPS grant
Contracts such as crime scene services, E-911 improvements and technology support
Operating supplies and repairs & maintenance
Primarily water, sewage and electricity
Primarily capital outlays and rental expenses
Retirement of debt principal
125
250
175
163
150
150
150
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Appendix A.14a

PLD - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes
- $
(0.0)
- $
0.0
- $
0.0
- $
0.1
(0.0)
- $
0.0

Sales and Charges for Services
52.3
-
37.2
0.2
43.3
-
0.0
30.8
0.3
45.1
0.1
36.5
0.5
41.2
0.5
28.7
-
26.1
-
23.5
-
20.8
-
18.1
-
15.3
-
12.3
-
10.6
-
10.7
-

0.3
3.5
0.0
3.5
0.7
3.5
0.0
0.4
0.0
-
0.0
-
0.0
-
56.1
40.9
47.5
31.5
45.2
0.4
37.5
41.7
28.7
26.1
23.5
20.8
18.1
15.3
12.3
10.6
10.7
(10.1)
(3.4)
(0.7)
(5.7)
(0.1)
(43.1)
(4.3)
(1.6)
(0.2)
(2.0)
(71.2)
(9.6)
(2.8)
(0.4)
(5.0)
(0.2)
(37.8)
(5.0)
(2.0)
(3.1)
(2.1)
(68.0)
(8.0)
(2.5)
(0.3)
(4.8)
(0.2)
(27.5)
(5.4)
(1.0)
(0.1)
(2.2)
(52.1)
(6.8)
(2.9)
(0.2)
(4.9)
(0.1)
(37.4)
(5.0)
(0.0)
(0.0)
(2.4)
(59.8)
(5.8)
(3.5)
(0.5)
(5.1)
(0.1)
(36.5)
(4.4)
(0.1)
(0.1)
(2.6)
(58.8)
(4.8)
(2.4)
(0.8)
(5.1)
(0.0)
(39.1)
(5.7)
(0.2)
(0.5)
(2.7)
(61.3)
(3.4)
(1.0)
(2.2)
(1.1)
(2.6)
(39.4)
(4.6)
(0.2)
(0.0)
(0.8)
(1.6)
(57.0)
(1.0)
(0.1)
(0.7)
(0.3)
(14.1)
(12.4)
(4.6)
(0.9)
(0.1)
(5.3)
(0.5)
(40.0)
(0.6)
(0.1)
(0.5)
(0.2)
(10.2)
(13.3)
(4.2)
(1.4)
(0.2)
(8.4)
(0.3)
(39.1)
(0.4)
(0.0)
(0.4)
(0.1)
(6.6)
(13.3)
(3.6)
(1.7)
(0.2)
(9.3)
(0.2)
(35.8)
(0.2)
(0.0)
(0.2)
(0.1)
(4.6)
(12.8)
(3.4)
(1.4)
(0.2)
(9.6)
(0.1)
(32.6)
(0.2)
(0.0)
(0.3)
(0.1)
(3.7)
(12.0)
(3.2)
(0.9)
(0.1)
(9.9)
(0.1)
(30.4)
(0.2)
(0.0)
(0.3)
(0.1)
(2.3)
(11.4)
(3.0)
(0.5)
(0.1)
(10.2)
(0.1)
(28.1)
(0.2)
(0.0)
(0.2)
(0.1)
(0.9)
(10.7)
(2.7)
(0.1)
(0.0)
(10.5)
(0.1)
(25.5)
(10.6)
(2.6)
(10.8)
(24.0)
(10.7)
(2.7)
(11.1)
(24.5)
(15.1) $
(27.1) $
(28.3) $
(13.6)
(23.8) $
(15.3) $
(11.2) $
(13.0) $
(12.4) $
(11.9) $
(12.3) $
(12.8) $
(13.2) $
(13.4) $
(13.8)
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
(4.6) $
Expenses
Technology
Subtotal: Expenses
(23.8) $
(15.3) $
(11.2) $
(13.0) $
(12.4) $
(11.9) $
(12.3) $
(12.8) $
(13.2) $
(13.4) $
(13.8)
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Appendix A.14b

PLD - general fund - Key assumptions
2008

Average overtime
2009
225

2010
2011
206
160
123
2012
2013
2014
103
2015
99
2016
70
2018
5
3
2017
12
2019
2020
2021
2022
44,676
15,017
46,839
13,619
50,059
15,896
55,114
23,374
55,866
34,123
48,724
24,252
49,211
14,708
84,190
8,419
81,474
8,147
79,817
7,982
79,591
7,959
81,182
8,118
82,806
8,281
84,462
8,446
59,693
60,459
65,955
78,489
89,989
72,975
63,919
92,610
89,622
87,799
87,550
89,301
91,087
92,908
33.6%
29.1%
31.8%
42.4%
61.1%

Key Items
General
Revenues
Sales and Charges for Services 2
External electricity sales
Internal electricity sales
Third-party contributions
Expenses
Personnel expenses
57.1%
51.4%
59.8%
72.5%
89.0%
n/a
n/a
n/a
n/a
49.8%
29.9%
10.0%
10.0%
10.0%
10.0%
10.0%
10.0%
10.0%
n/a
n/a
16.9%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
n/a
n/a
105.7%
32.7%
25.7%
26.6%
27.6%
28.5%
29.0%
29.5%
30.0%
n/a
n/a
Comment/Reference
Lighting (Street lights): Street lights will be transitioned to the Public Lighting Authority (PLA) over a 3-year period beginning FY 2014 (3/1/14 - 2/30/17). Overhead lights representing 85% of total PLA street lights
are projected to be completed on an 18 month schedule while Underground lights (15% of final mix) are forecast over a 36 month period. The final system will have 55,000 street lights.
City Grid: All customers currently on the City grid are assumed to be transitioned to a 3rd party provider effective beginning of FY 2015 (7/1/14). Once transitioned, the City will no longer collect revenue
from external customers. The grid will be deactivated over a 7-year period beginning FY 2015 (7/1/14 - 6/30/21).
PLD plans to utilize third party outsourced labor to maintain its portion of street lights until the transition to PLA is complete (by end-FY 2017)
Represents external and internal revenues.
Decreasing consistent with the assumption that electricity customers are transitioned by end-FY 2014. FY 2014 includes $2.4 million of collections based on the Power Supply Cost Recovery Factor applied to
customer bills beginning December 2013
Assumes PLD continues to provide electricity to City departments at current consumption level; departments are billed based on consumption at DTE Rate book
Represents reimbursement from 3rd party utility provider to operate and maintain PLD grid until fully transitioned. This reimbursement decreases through FY 2021 when the grid deactivation is complete.

PLD plans to utilize third party outsourced labor to maintain its portion of street lights and grid until transition of street lights and grid (by end-FY 2021). Legacy health and pension costs are expected to remain.
Minimal PLD administrative staff remains until year 7 of transition (end of FY 2021) when grid deactivation is completed
Utilities
Grid: Fuel and lubricants - electricity purchased, which decreases due to amount purchased for internal consumption only.
Street light electricity will continue to be purchased by the City, assumes 55,000 street lights full transition by end of FY 2017. Assumes power purchased at $0.0755/kWh
2023
-
Alley Lights: Additionally, 12,000 alley lights will remain on until the bulbs fail. The forecast assumes the bulbs to fail over a 5 year period or 20% a year. The City will purchase electricity for these street lights.
Represents contribution to Public Lighting Authority for operations; replaces decreases in personnel
Lighting: Total operations & maintenance based the O&M agreement between the City and PLA includes a $126,500 monthly admin fee plus per streetlight O&M fee subject to 3% annual increase
(2) FY 2012 includes a one-time payment from DPS to account for previous balances due.
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Appendix A.15a

Recreation - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.1
1.1
0.0
1.1
0.1
1.0
0.2
0.8
0.1
1.1
0.1
0.8
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7
0.1
0.7

0.8
0.1
-
0.8
(0.0)
-
0.5
-
0.4
-
0.2
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
Grant revenue
1.4
3.5
2.4
4.3
0.7
2.4
0.4
1.8
2.8
4.2
1.0
2.0
1.1
1.9
1.1
1.9
1.1
1.9
1.1
1.9
1.1
2.0
1.1
2.0
1.2
2.0
1.2
2.0
1.2
2.0
1.2
2.0
(7.4)
(0.1)
(0.5)
(2.5)
(1.0)
(0.1)
(7.5)
(0.0)
(3.4)
(0.0)
(0.8)
(23.3)
(7.7)
(0.2)
(0.5)
(2.4)
(1.0)
(0.1)
(7.2)
(0.0)
(4.7)
(0.0)
(0.8)
(24.6)
(6.8)
(0.1)
(0.3)
(2.2)
(0.3)
(0.1)
(7.1)
(0.0)
0.0
(2.9)
(0.9)
(20.7)
(5.9)
(0.1)
(0.3)
(1.9)
(0.5)
(0.3)
(7.7)
(0.0)
(2.7)
(0.9)
(20.5)
(5.2)
(0.2)
(0.3)
(1.9)
(0.3)
(0.3)
(7.5)
(0.0)
(3.7)
(1.0)
(20.3)
(3.4)
(0.1)
(0.3)
(2.2)
(0.2)
(0.2)
(5.8)
(0.0)
(1.7)
(1.0)
(14.8)
(3.4)
(0.1)
(2.2)
(10.8)
(0.2)
(0.2)
(6.4)
(0.0)
(1.5)
(1.5)
(26.3)
(3.5)
(0.1)
(2.6)
(11.4)
(0.2)
(0.2)
(7.0)
(0.0)
(1.5)
(1.6)
(28.0)
(3.6)
(0.1)
(3.0)
(11.7)
(0.2)
(0.2)
(7.2)
(0.0)
(1.5)
(1.7)
(29.2)
(3.6)
(0.1)
(3.3)
(12.3)
(0.2)
(0.2)
(7.4)
(0.0)
(1.5)
(1.7)
(30.4)
(3.7)
(0.1)
(3.7)
(12.8)
(0.2)
(0.2)
(7.6)
(0.0)
(1.6)
(1.8)
(31.6)
(3.8)
(0.1)
(3.9)
(13.5)
(0.2)
(0.2)
(7.8)
(0.0)
(1.6)
(1.8)
(32.8)
(3.8)
(0.1)
(4.1)
(14.2)
(0.2)
(0.2)
(8.0)
(0.0)
(1.6)
(1.8)
(33.9)
(3.9)
(0.1)
(4.3)
(14.9)
(0.2)
(0.2)
(8.2)
(0.0)
(1.6)
(1.8)
(35.2)
(4.0)
(0.1)
(4.5)
(15.6)
(0.2)
(0.2)
(8.4)
(0.0)
(1.6)
(1.8)
(36.5)
(4.1)
(0.1)
(4.6)
(16.4)
(0.2)
(0.2)
(8.7)
(0.0)
(1.6)
(1.8)
(37.8)
(19.8) $
(20.3) $
(18.3) $
(18.7) $
(16.2)
(12.9) $
(24.4) $
(26.1) $
(27.3) $
(28.5) $
(29.7) $
(30.8) $
(32.0) $
(33.2) $
(34.5) $
(35.7)
0.1 $
0.1 $
0.1 $
0.1 $
0.1 $
0.1 $
0.1 $
0.1
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.9)
(0.9)
(0.1)
(8.9)
(9.0)
(0.1)
(3.1)
(3.2)
(0.1)
(3.3)
(3.4)
(0.1)
(3.0)
(3.1)
(0.1)
(4.0)
(4.1)
(0.1)
(4.3)
(4.4)
(0.1)
(4.0)
(4.1)
(0.1)
(4.0)
(4.1)
(0.1)
(4.0)
(4.1)
(0.9) $
(9.0) $
(3.1) $
(3.3) $
(3.1) $
(4.0) $
(4.3) $
(4.0) $
(4.0) $
(4.0)
(12.9) $
(25.3) $
(35.1) $
(30.4) $
(31.8) $
(32.7) $
(34.8) $
(36.3) $
(37.2) $
(38.5) $
(39.7)
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Appendix A.15b

Recreation - general fund - Key assumptions
2008

Average overtime
2009
472

2010
2011
388
508
510
2012
2013
300
Key Items
202
2015
202
2016
202
2017
202
2018
202
202
2019
2020
202
2021
202
2022
202
2023
202
202
15,783
306
19,905
402
13,500
259
11,659
265
17,264
524
16,904
525
16,904
525
17,242
535
17,587
546
17,939
557
18,298
568
18,664
579
19,037
591
19,418
603
19,806
615
20,202
627
16,088
20,307
13,759
11,924
17,787
17,429
17,429
17,777
18,133
18,496
18,866
19,243
19,628
20,020
20,421
20,829
1.9%
2.0%
1.9%
2.3%
3.0%

2014
34.1%
31.7%
31.7%
32.7%
36.8%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
3.1%
8.7%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
63.3%
315.8%
325.6%
329.9%
338.1%
345.4%
357.1%
367.7%
380.1%
390.5%
400.9%
Comment/Reference
Revenues
Real estate rental and concessions. FY 2012 and FY 2013 include the gain on sale of property; no gain/loss is included going forward
Expenses
Personnel expenses
Utilities
Other expenses

Operating supplies
Sewage, water, and various other utilities
Primarily capital outlays
(1) Based on department salaries & wages and employees, see Appendix C.2. Most Recreation department employees are part-time employees.
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Appendix A.16a

Administrative Hearings - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.2
-
0.2
-
1.2
-
0.8
-
0.9
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-
0.5
-

0.0
-
0.1
-
0.3
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
0.2
0.3
1.5
0.8
0.9
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
(0.3)
0.0
(0.2)
(1.0)
(0.0)
(0.1)
(0.0)
(0.2)
(0.1)
(1.9)
(0.3)
(0.0)
0.0
(0.1)
(1.4)
(0.0)
(0.0)
(0.2)
(0.1)
(2.2)
(0.4)
0.0
(0.2)
(0.8)
(0.0)
(0.0)
0.0
(0.1)
(0.1)
(1.6)
(0.4)
(0.0)
(0.2)
(0.5)
(0.0)
(0.0)
(0.2)
(0.1)
(0.1)
(1.4)
(0.3)
(0.0)
(0.2)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(1.1)
(0.3)
(0.0)
(0.2)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(1.1)
(0.3)
(0.2)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(1.3)
(0.3)
(0.2)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.4)
(0.3)
(0.3)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.4)
(0.3)
(0.3)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.5)
(0.4)
(0.4)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.6)
(0.4)
(0.4)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.6)
(0.4)
(0.4)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.6)
(0.4)
(0.4)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.7)
(0.4)
(0.4)
(0.1)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.7)
(0.4)
(0.4)
(0.2)
(0.4)
(0.0)
(0.0)
(0.0)
(0.1)
(0.2)
(1.7)
(1.7) $
(1.9) $
(0.1) $
(0.6) $
(0.2)
(0.6) $
(0.8) $
(0.9) $
(0.9) $
(1.0) $
(1.0) $
(1.1) $
(1.1) $
(1.1) $
(1.2) $
(1.2)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.6) $
0.0
(0.5)
(0.5)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
(0.5) $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0
(0.8) $
(1.3) $
(0.9) $
(1.0) $
(1.0) $
(1.1) $
(1.1) $
(1.1) $
(1.2) $
(1.2)
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Appendix A.16b

Administrative Hearings - general fund - Key assumptions
2008

Average overtime
2009
6

2010
2011
6
9
2012
2013
2014
2015
2016
2018
4
4
2017
2019
2020
2021
2022
2023
55,358
-
56,863
38
42,971
-
60,124
-
82,470
-
69,770
-
82,422
-
84,071
-
85,752
-
87,467
-
89,217
-
91,001
-
92,821
-
94,678
-
96,571
-
98,503
-
55,358
56,901
42,971
60,124
82,470
69,770
82,422
84,071
85,752
87,467
89,217
91,001
92,821
94,678
96,571
98,503
0.0%
0.1%
0.0%
0.0%
0.0%

Key Items
Revenues
Expenses
Personnel expenses
53.9%
42.8%
43.5%
50.2%
55.5%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
10.0%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
66.3%
33.0%
32.8%
33.4%
34.0%
34.7%
35.4%
36.1%
36.9%
37.6%
38.3%
Comment/Reference
Fees (Blight violation adjudication) and interagency billings

Information technology contracts
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Appendix A.17a

Homeland Security - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2018
2017
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.0
-
0.0
-
0.0
-
0.1
-
0.0
-

1.2
0.2
-
Grant revenue
0.3
1.7
1.0
1.0
2.2
2.2
2.8
2.9
3.2
3.3
2.4
2.4
2.1
2.1
2.1
2.1
2.1
2.1
2.2
2.2
2.2
2.2
2.2
2.2
2.2
2.2
2.3
2.3
2.3
2.3
2.3
2.3
(0.3)
(0.0)
(0.1)
(0.1)
(0.0)
(0.8)
0.0
(0.8)
(0.0)
(2.2)
(0.3)
(0.5)
(0.0)
(0.1)
(0.6)
(0.0)
(0.1)
(0.0)
(1.7)
(0.2)
(0.0)
(0.0)
(0.1)
(0.1)
(0.4)
(0.0)
(1.6)
(0.0)
(2.4)
(0.1)
(0.0)
(0.0)
(0.1)
(0.7)
(1.2)
(0.8)
(0.0)
(2.9)
(0.1)
(0.0)
(0.0)
(0.1)
(0.8)
(0.1)
(0.0)
(2.4)
(0.0)
(3.5)
(1.9)
(0.2)
(0.0)
(2.4)
(4.5)
(1.9)
(0.2)
(0.0)
(0.0)
(2.1)
(1.9)
(0.2)
(0.0)
(0.0)
(2.1)
(1.9)
(0.2)
(0.0)
(0.0)
(2.1)
(1.9)
(0.2)
(0.0)
(0.0)
(2.2)
(1.9)
(0.2)
(0.0)
(0.0)
(2.2)
(2.0)
(0.2)
(0.0)
(0.0)
(2.2)
(2.0)
(0.2)
(0.0)
(0.0)
(2.2)
(2.0)
(0.2)
(0.0)
(0.0)
(2.2)
(2.0)
(0.3)
(0.0)
(0.0)
(2.3)
(2.0)
(0.3)
(0.0)
(0.0)
(2.3)
(0.5) $
(0.7) $
(0.2) $
(0.0) $
(0.3)
(2.0) $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(2.0) $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0 $
0.0
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Appendix A.17b

Homeland Security - general fund - Key assumptions
2008

Average overtime
2009
5

2010
2011
5
1
2012
2013
2014
2015
-
2016
-
2017
-
2018
-
2019
2020
-
2021
-
2022
-
2023
-
67,938
2,699
69,172 $
90,636
185,204
254
69,322
583
73,932
1,297
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
70,637 $
159,808 $
185,458
69,905
75,229
4.0%
131.0%
0.1%
0.8%
1.8%

Key Items
Revenues
Grant revenue
Expenses
Personnel expenses
Other expenses
40.1%
36.7%
59.1%
40.8%
49.9%
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Comment/Reference
Federal grant proceeds

Urban Area Security initiative
FY 2012 and FY 2013 include capital outlays, which will not persist
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Appendix A.18a

General Services - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

1.7
(0.0)
1.9
-
5.4
0.8
0.7
1.0
1.3
1.2
0.9
1.7
2.3
8.2
2.3
3.4
2.3
3.4
2.3
3.4
2.3
1.7
2.3
1.7
2.3
1.7
2.3
1.7
2.3
1.7
2.3
1.7

5.6
5.3
5.3
3.2
0.2
1.3
4.7
1.6
2.5
5.6
4.8
4.7
5.1
4.6
5.1
4.6
-
4.6
-
4.6
-
4.6
-
4.6
-
4.6
-
4.6
-
4.6
-
4.6
-
12.6
0.0
10.4
0.2
7.8
4.6
15.1
3.5
16.3
1.4
13.7
0.7
20.9
0.7
11.0
0.7
11.0
0.7
11.0
0.7
9.3
0.8
9.4
0.8
9.4
0.8
9.4
0.8
9.4
0.8
9.4
(21.0)
(2.9)
(2.3)
(12.1)
(11.7)
(22.2)
(0.2)
(2.5)
(0.3)
(2.6)
(77.7)
(20.4)
(2.2)
(1.7)
(11.1)
(13.1)
(10.6)
(0.5)
(1.7)
(0.5)
(2.7)
(64.6)
(17.5)
(2.3)
(1.3)
(10.5)
(10.9)
(11.2)
(0.8)
(1.9)
(0.4)
(2.9)
(59.8)
(16.2)
(2.8)
(2.2)
(10.4)
(11.6)
(12.1)
(1.4)
(1.2)
(5.4)
(3.2)
(66.5)
(12.0)
(2.7)
(1.6)
(9.6)
(9.5)
(10.8)
(1.0)
(1.2)
(0.2)
(3.4)
(3.4)
(55.3)
(9.1)
(2.1)
(1.3)
(9.0)
(8.1)
(10.1)
(0.9)
(0.9)
(0.4)
(0.8)
(4.2)
(46.9)
(10.0)
(2.3)
(6.3)
(8.7)
(8.1)
(10.1)
(0.9)
(0.9)
(0.4)
(0.8)
(4.5)
(53.0)
(9.3)
(2.1)
(6.9)
(8.5)
(7.9)
(6.8)
(0.7)
(0.9)
(0.4)
(0.8)
(4.3)
(48.8)
(9.5)
(2.2)
(7.9)
(8.9)
(8.0)
(6.9)
(0.7)
(1.0)
(0.4)
(0.8)
(4.5)
(50.8)
(9.7)
(2.2)
(8.9)
(9.3)
(8.1)
(7.0)
(0.7)
(1.0)
(0.4)
(0.8)
(4.6)
(52.7)
(9.9)
(2.3)
(9.9)
(9.7)
(8.1)
(7.1)
(0.8)
(1.0)
(0.4)
(0.8)
(4.7)
(54.7)
(10.1)
(2.3)
(10.4)
(10.2)
(8.2)
(7.1)
(0.8)
(1.0)
(0.4)
(0.8)
(4.7)
(56.0)
(10.3)
(2.4)
(10.9)
(10.7)
(8.3)
(7.2)
(0.8)
(1.0)
(0.5)
(0.8)
(4.7)
(57.5)
(10.5)
(2.4)
(11.4)
(11.3)
(8.4)
(7.3)
(0.8)
(1.0)
(0.5)
(0.9)
(4.7)
(59.0)
(10.7)
(2.4)
(11.9)
(11.8)
(8.5)
(7.3)
(0.8)
(1.0)
(0.5)
(0.9)
(4.7)
(60.5)
(10.9)
(2.5)
(12.4)
(12.4)
(8.6)
(7.4)
(0.8)
(1.0)
(0.5)
(0.9)
(4.7)
(62.0)
(65.0) $
(54.1) $
(51.9) $
(51.4) $
(39.0)
(33.2) $
(32.1) $
(37.8) $
(39.8) $
(41.7) $
(45.3) $
(46.7) $
(48.1) $
(49.6) $
(51.2) $
(52.6)
1.1 $
2.1 $
2.1 $
2.1 $
2.1 $
2.1 $
2.1 $
2.1 $
2.1 $
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
2.1
(5.4)
(12.0)
(0.4)
(17.8)
(14.4)
(11.6)
(26.1)
(14.4)
(4.8)
(19.2)
(14.5)
(4.8)
(19.3)
(14.6)
(5.1)
(19.7)
(14.7)
(4.9)
(19.5)
(14.8)
(4.9)
(19.7)
(14.9)
(5.1)
(19.9)
(15.0)
(5.0)
(19.9)
(15.1)
(5.0)
(20.1)
(16.7) $
(23.9) $
(17.0) $
(17.2) $
(17.5) $
(17.4) $
(17.5) $
(17.8) $
(17.8) $
(17.9)
(33.2) $
(48.8) $
(61.7) $
(56.9) $
(58.9) $
(62.9) $
(64.1) $
(65.6) $
(67.4) $
(68.9) $
(70.5)
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Appendix A.18b

General Services - general fund - Key assumptions
2008

Average overtime
2009
676

2010
2011
528
481
447
2012
2013
343
2014
298
2015
298
2016
272
2017
272
2018
272
272
2019
2020
272
2021
272
2022
272
2023
272
272
31,804
4,326
39,503
4,194
36,473
4,758
36,309
6,245
34,874
7,778
30,695
7,045
33,501
7,689
34,171
7,842
34,855
7,999
35,552
8,159
36,263
8,322
36,988
8,489
37,728
8,659
38,483
8,832
39,252
9,008
40,037
9,189
36,130
43,697
41,231
42,554
42,652
37,740
41,190
42,014
42,854
43,711
44,585
45,477
46,387
47,314
48,261
49,226
13.9%
10.8%
13.1%
17.2%
22.3%

Key Items
Revenues
Grant revenue
Expenses
Personnel expenses
Utilities
Purchased services
Other expenses
57.6%
54.3%
59.7%
64.3%
80.2%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
22.9%
13.9%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
98.3%
86.7%
91.9%
93.7%
96.2%
98.7%
101.8%
104.6%
107.9%
110.8%
113.7%
Comment/Reference
Interagency billings
Internal real estate rentals; FY 2014 includes the proceeds from sale of the Veteran's building; FY 2015 - FY2017 include receipt of $5m settlement from the Red Wings/Joe Lewis facility for past-due payments
Revenues for fleet management services
Reimbursement from street funds for GSD services provided to solid waste; revenue are associated expenses are eliminated with the assumed outsourcing of solid waste beginning FY 2015
Federal grant proceeds
Security expenses and inventory management
Fuels & lubricant and repairs & maintenance
Primarily electricity
Court building operating expense
Primarily capital outlays
112
112
112
112
112
112
112
112
112
112
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Appendix A.19a

Auditor General - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-

0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
Grant revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
(1.0)
(0.0)
0.0
(0.4)
(2.7)
(0.0)
(0.0)
(0.1)
(0.0)
(0.2)
(4.5)
(1.2)
(0.0)
(0.0)
(0.5)
(3.5)
(0.0)
(0.0)
(0.0)
(0.2)
(0.2)
(5.6)
(1.1)
(0.0)
(0.0)
(0.4)
(5.7)
0.0
(0.0)
(0.1)
(0.2)
(7.6)
(1.0)
(0.0)
(0.0)
(0.4)
(1.3)
(0.0)
(0.0)
(0.1)
(0.3)
(3.1)
(0.9)
(0.0)
(0.0)
(0.5)
(1.8)
(0.0)
(0.0)
(0.1)
(0.3)
(3.6)
(0.8)
(0.0)
(0.1)
(0.5)
(1.6)
(0.0)
(0.0)
(0.2)
(0.2)
(3.6)
(1.1)
(0.0)
(0.7)
(0.6)
(1.6)
(0.0)
(0.0)
(0.2)
(0.5)
(4.7)
(1.1)
(0.0)
(0.8)
(0.6)
(1.7)
(0.0)
(0.0)
(0.2)
(0.5)
(4.9)
(1.1)
(0.0)
(0.9)
(0.6)
(1.7)
(0.0)
(0.0)
(0.2)
(0.5)
(5.2)
(1.1)
(0.0)
(1.1)
(0.7)
(1.7)
(0.0)
(0.0)
(0.2)
(0.5)
(5.4)
(1.2)
(0.0)
(1.2)
(0.7)
(1.7)
(0.0)
(0.0)
(0.2)
(0.6)
(5.6)
(1.2)
(0.0)
(1.2)
(0.7)
(1.7)
(0.0)
(0.0)
(0.2)
(0.6)
(5.7)
(1.2)
(0.0)
(1.3)
(0.8)
(1.7)
(0.0)
(0.0)
(0.2)
(0.6)
(5.8)
(1.2)
(0.0)
(1.3)
(0.8)
(1.8)
(0.0)
(0.0)
(0.2)
(0.6)
(6.0)
(1.3)
(0.0)
(1.4)
(0.8)
(1.8)
(0.0)
(0.0)
(0.2)
(0.6)
(6.1)
(1.3)
(0.0)
(1.5)
(0.9)
(1.8)
(0.0)
(0.0)
(0.2)
(0.6)
(6.2)
(4.5) $
(5.5) $
(7.6) $
(3.1) $
(3.6)
(3.6) $
(4.7) $
(4.9) $
(5.2) $
(5.4) $
(5.6) $
(5.7) $
(5.8) $
(6.0) $
(6.1) $
(6.2)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.0)
(0.0)
(0.1)
(0.4)
(0.1)
(0.6)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.5)
(0.0)
(0.5)
(0.1) $
(0.6) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5) $
(0.5)
(3.6) $
(4.8) $
(5.5) $
(5.6) $
(5.8) $
(6.0) $
(6.2) $
(6.3) $
(6.5) $
(6.6) $
(6.8)
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Appendix A.19b

Auditor General - general fund - Key assumptions
2008

Average overtime
2009
21

2010
2011
18
17
15
2012
2013
2014
12
2015
14
17
2016
17
2017
17
2018
17
17
2019
2020
17
2021
17
2022
17
2023
17
17
48,165
2,379
65,138
2,325
63,262
752
66,940
1,373
73,255
1,781
62,503
1,531
65,304
1,600
66,610
1,632
67,942
1,664
69,301
1,697
70,687
1,731
72,101
1,766
73,543
1,801
75,014
1,837
76,514
1,874
78,044
1,912
50,544
67,463
64,014
68,313
75,036
64,034
66,904
68,242
69,606
70,999
72,419
73,867
75,344
76,851
78,388
79,956
4.9%
3.6%
1.2%
2.1%
2.4%

Key Items
Expenses
Personnel expenses
42.5%
38.8%
40.3%
44.8%
53.0%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
2.4%
8.5%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
62.5%
56.0%
56.5%
57.4%
58.7%
60.1%
61.7%
63.2%
64.9%
66.4%
68.0%
Comment/Reference

Auditing
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Appendix A.20a

Zoning - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-
0.1
-

0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
(0.5)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.1)
(0.0)
(0.1)
(0.8)
(0.4)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(0.8)
(0.4)
(0.0)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(0.8)
(0.4)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.8)
(0.4)
(0.0)
(0.2)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.7)
(0.3)
(0.0)
(0.0)
(0.2)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(0.7)
(0.3)
(0.0)
(0.2)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.0)
(0.3)
(0.0)
(0.2)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.0)
(0.3)
(0.0)
(0.2)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.1)
(0.3)
(0.0)
(0.3)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.1)
(0.3)
(0.0)
(0.3)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.2)
(0.3)
(0.0)
(0.3)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.2)
(0.3)
(0.0)
(0.3)
(0.4)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.3)
(0.3)
(0.0)
(0.4)
(0.4)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.3)
(0.3)
(0.0)
(0.4)
(0.4)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.4)
(0.3)
(0.0)
(0.4)
(0.4)
(0.1)
(0.0)
(0.0)
(0.1)
(0.1)
(1.4)
(0.7) $
(0.7) $
(0.7) $
(0.7) $
(0.7)
(0.7) $
(0.9) $
(0.9) $
(1.0) $
(1.0) $
(1.1) $
(1.1) $
(1.2) $
(1.2) $
(1.2) $
(1.3)
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0) $
(0.0)
(0.7) $
(0.9) $
(0.9) $
(1.0) $
(1.0) $
(1.1) $
(1.1) $
(1.2) $
(1.2) $
(1.3) $
(1.3)
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Appendix A.20b

Zoning - general fund - Key assumptions
2008

Average overtime
2009
16

2010
2011
15
15
15
2012
2013
2014
12
2015
11
2016
11
2018
11
11
2017
11
11
2019
2020
2021
11
2022
11
2023
11
11
11
28,828
-
29,822
-
29,517
0
27,705
-
29,516
-
25,120
2
25,120
2
25,622
2
26,134
2
26,657
2
27,190
2
27,734
2
28,289
2
28,854
2
29,432
2
30,020
2
28,828
29,822
29,517
27,705
29,516
25,121
25,121
25,624
26,136
26,659
27,192
27,736
28,291
28,857
29,434
30,022
0.0%
0.0%
0.0%
0.0%
0.0%

Key Items
Revenues
Expenses
Personnel expenses
39.9%
36.7%
39.2%
44.6%
51.5%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
8.4%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
83.8%
97.2%
97.6%
99.7%
102.6%
105.5%
108.8%
112.0%
115.5%
118.8%
122.1%
Comment/Reference
Charged fees
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Appendix A.21a

City Council - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.0
0.0
-

0.0
-
(0.0)
-
0.0
-
0.0
-
0.2
-
0.1
-
Grant revenue
(0.0)
(0.0)
(0.0)
0.0
0.0
0.0
0.0
0.2
0.1
0.1
(5.8)
(0.5)
(2.6)
(2.4)
(0.1)
(0.2)
(1.4)
(0.1)
(0.7)
(13.6)
(6.0)
(0.4)
(2.5)
(2.1)
(0.2)
(0.1)
(0.9)
(0.7)
(0.0)
(13.0)
(5.3)
(0.6)
(2.5)
(2.1)
(0.3)
(0.1)
0.0
(0.7)
(0.8)
(12.4)
(4.1)
(0.6)
(2.2)
(3.5)
(0.1)
(0.1)
(0.0)
(0.6)
(0.9)
(12.2)
(3.4)
(0.4)
(2.4)
(3.7)
(0.1)
(0.1)
(0.6)
(0.9)
(11.7)
(2.9)
(0.3)
(2.2)
(3.0)
(0.1)
(0.0)
(0.7)
(1.0)
(10.2)
(0.6)
(0.4)
(1.6)
(5.0)
(0.1)
(0.1)
(0.6)
(0.3)
(8.6)
(0.7)
(0.5)
(1.7)
(5.1)
(0.1)
(0.1)
(0.6)
(0.3)
(9.1)
(0.7)
(0.6)
(1.7)
(5.1)
(0.1)
(0.1)
(0.6)
(0.3)
(9.3)
(0.7)
(0.7)
(1.8)
(5.2)
(0.1)
(0.1)
(0.6)
(0.4)
(9.5)
(0.8)
(0.8)
(1.9)
(5.2)
(0.1)
(0.1)
(0.6)
(0.4)
(9.7)
(0.8)
(0.8)
(2.0)
(5.3)
(0.1)
(0.1)
(0.6)
(0.4)
(9.9)
(0.8)
(0.8)
(2.1)
(5.3)
(0.1)
(0.1)
(0.6)
(0.4)
(10.1)
(0.8)
(0.9)
(2.2)
(5.4)
(0.1)
(0.1)
(0.6)
(0.4)
(10.4)
(0.8)
(0.9)
(2.3)
(5.4)
(0.1)
(0.1)
(0.6)
(0.4)
(10.6)
(0.8)
(1.0)
(2.4)
(5.5)
(0.1)
(0.1)
(0.6)
(0.4)
(10.8)
(13.6) $
(13.0) $
(12.4) $
(12.2) $
(11.5)
(10.1) $
(8.6) $
(9.1) $
(9.3) $
(9.5) $
(9.7) $
(9.9) $
(10.1) $
(10.4) $
(10.6) $
(10.8)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
0.4
(0.1)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4
(0.0)
0.4
0.4 $
0.4 $
0.4 $
0.4 $
0.4 $
0.4 $
0.4 $
0.4 $
0.4 $
0.4
(10.1) $
(8.3) $
(8.6) $
(8.9) $
(9.1) $
(9.3) $
(9.5) $
(9.7) $
(9.9) $
(10.2) $
(10.4)
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Appendix A.21b

City Council - general fund - Key assumptions
2008

Average overtime
2009
90

2010
2011
97
74
61
2012
2013
2014
52
2015
46
2016
2018
10
10
2017
10
10
2019
2020
2021
10
2022
10
2023
10
10
10
64,504
-
61,899
-
71,166
-
67,902
-
66,094
-
63,205
-
68,378
-
71,500
-
72,930
-
74,389
-
75,876
-
77,394
-
78,942
-
80,521
-
82,131
-
83,774
-
64,504
61,899
71,166
67,902
66,094
63,205
68,378
71,500
72,930
74,389
75,876
77,394
78,942
80,521
82,131
83,774
0.0%
0.0%
0.0%
0.0%
0.0%

Key Items
Expenses
Personnel expenses
Other expenses
44.9%
41.5%
48.0%
54.0%
71.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
10.9%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
76.1%
247.3%
232.0%
235.2%
241.0%
246.3%
254.5%
262.0%
270.7%
278.0%
285.3%
Comment/Reference

Support staff personal service contracts and other City Council member's office expenses, media services, and board of review
Primarily rental expense
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Appendix A.22a

Ombudsperson - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes


0.0
-
0.0
-
Grant revenue
0.0
0.0
(0.7)
(0.0)
(0.3)
(0.1)
(0.0)
(0.0)
(0.1)
(0.0)
(0.1)
(1.4)
(0.8)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(1.4)
(0.8)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.1)
(1.3)
(0.6)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(1.1)
(0.6)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(1.1)
(0.5)
(0.0)
(0.3)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(0.9)
(0.5)
(0.3)
(0.4)
(0.0)
(0.0)
(0.0)
(0.0)
(0.2)
(1.5)
(0.5)
(0.4)
(0.4)
(0.0)
(0.0)
(0.0)
(0.0)
(0.2)
(1.6)
(0.5)
(0.4)
(0.5)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(1.7)
(0.5)
(0.5)
(0.5)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(1.8)
(0.5)
(0.5)
(0.5)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(1.9)
(0.6)
(0.6)
(0.5)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(2.0)
(0.6)
(0.6)
(0.6)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(2.0)
(0.6)
(0.6)
(0.6)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(2.1)
(0.6)
(0.7)
(0.6)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(2.2)
(0.6)
(0.7)
(0.6)
(0.0)
(0.0)
(0.0)
(0.0)
(0.3)
(2.2)
(1.4) $
(1.4) $
(1.3) $
(1.1) $
(1.1)
(0.9) $
(1.5) $
(1.6) $
(1.7) $
(1.8) $
(1.9) $
(2.0) $
(2.0) $
(2.1) $
(2.2) $
(2.2)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.9) $
(0.6)
(3.0)
(3.7)
(1.0)
(0.5)
(1.6)
(1.1)
(0.5)
(1.6)
(1.1)
(0.6)
(1.6)
(1.1)
(0.6)
(1.7)
(1.1)
(0.6)
(1.7)
(1.1)
(0.6)
(1.7)
(1.2)
(0.6)
(1.8)
(1.2)
(0.6)
(1.8)
(3.7) $
(1.6) $
(1.6) $
(1.6) $
(1.7) $
(1.7) $
(1.7) $
(1.8) $
(1.8)
(1.5) $
(5.3) $
(3.3) $
(3.4) $
(3.6) $
(3.6) $
(3.7) $
(3.8) $
(3.9) $
(4.0)
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Appendix A.22b

Ombudsperson - general fund - Key assumptions
2008

Average overtime
2009
10

2010
2011
11
11
2012
2013
2014
2015
2016
6
2017
6
2018
6
6
2019
2020
6
2021
6
2022
6
2023
6
73,193
-
75,227
-
69,371
-
82,534
-
79,133
-
72,256
-
81,064
-
82,685
-
84,339
-
86,025
-
87,746
-
89,501
-
91,291
-
93,117
-
94,979
-
96,879
-
73,193
75,227
69,371
82,534
79,133
72,256
81,064
82,685
84,339
86,025
87,746
89,501
91,291
93,117
94,979
96,879
0.0%
0.0%
0.0%
0.0%
0.0%

Key Items
Expenses
Personnel expenses
41.2%
37.6%
40.8%
45.5%
51.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
6.2%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
65.8%
84.7%
86.4%
87.6%
89.7%
91.6%
94.3%
96.8%
99.7%
102.2%
104.7%
Comment/Reference
13
20
20
20
20
20
20
20
20
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Appendix A.23a

City Clerk - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
(1.2)
(0.0)
(0.1)
(0.6)
(0.0)
(0.9)
(0.0)
(0.0)
(0.5)
(0.0)
(0.2)
(3.6)
(1.2)
(0.0)
(0.1)
(0.5)
(0.0)
(0.6)
(0.1)
0.0
(0.5)
(0.2)
(3.1)
(1.1)
(0.0)
(0.1)
(0.5)
(0.0)
(0.5)
(0.1)
(0.0)
(0.5)
(0.2)
(2.9)
(0.9)
(0.0)
(0.1)
(0.4)
(0.5)
(0.0)
(0.0)
(0.4)
(0.2)
(2.6)
(0.9)
(0.0)
(0.1)
(0.5)
(0.0)
(0.3)
(0.0)
(0.7)
(0.2)
(2.7)
(0.6)
(0.0)
(0.1)
(0.5)
(0.0)
(0.3)
(0.0)
(0.3)
(0.3)
(2.2)
(0.7)
(0.0)
(0.4)
(0.8)
(0.0)
(0.3)
(0.0)
(0.5)
(0.3)
(3.2)
(0.7)
(0.0)
(0.5)
(0.9)
(0.0)
(0.3)
(0.0)
(0.5)
(0.3)
(3.3)
(0.7)
(0.0)
(0.6)
(0.9)
(0.0)
(0.3)
(0.0)
(0.5)
(0.3)
(3.5)
(0.7)
(0.0)
(0.7)
(0.9)
(0.0)
(0.3)
(0.0)
(0.5)
(0.3)
(3.6)
(0.7)
(0.0)
(0.7)
(1.0)
(0.0)
(0.3)
(0.0)
(0.5)
(0.4)
(3.8)
(0.8)
(0.0)
(0.8)
(1.0)
(0.0)
(0.3)
(0.0)
(0.5)
(0.4)
(3.9)
(0.8)
(0.0)
(0.8)
(1.1)
(0.0)
(0.3)
(0.0)
(0.5)
(0.4)
(4.0)
(0.8)
(0.0)
(0.9)
(1.1)
(0.0)
(0.3)
(0.0)
(0.5)
(0.4)
(4.1)
(0.8)
(0.0)
(0.9)
(1.2)
(0.1)
(0.3)
(0.0)
(0.5)
(0.4)
(4.2)
(0.8)
(0.0)
(0.9)
(1.2)
(0.1)
(0.3)
(0.0)
(0.6)
(0.4)
(4.3)
(3.6) $
(3.1) $
(2.9) $
(2.6) $
(2.7)
(2.2) $
(3.2) $
(3.3) $
(3.5) $
(3.6) $
(3.7) $
(3.8) $
(4.0) $
(4.1) $
(4.2) $
(4.3)
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.1 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.3 $
0.3 $
0.3
(2.2) $
(3.1) $
(3.1) $
(3.2) $
(3.4) $
(3.5) $
(3.6) $
(3.7) $
(3.8) $
(3.9) $
(4.0)
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Appendix A.23b

City Clerk - general fund - Key assumptions
2008

Average overtime
2009
25

2010
2011
23
22
20
2012
2013
18
15
2015
15
2016
15
2017
15
2018
15
15
2019
2020
15
2021
15
2022
15
2023
15
15
48,947
26
53,794
115
48,633
119
46,038
85
48,336
13
42,763
22
46,300
24
47,226
24
48,171
25
49,134
25
50,117
26
51,119
26
52,142
27
53,184
28
54,248
28
55,333
29
48,973
53,909
48,752
46,123
48,349
42,785
46,324
47,251
48,196
49,160
50,143
51,146
52,169
53,212
54,276
55,362
0.1%
0.2%
0.2%
0.2%
0.0%

2014
48.7%
Key Items
Expenses
Personnel expenses
Other expenses
40.5%
44.4%
48.0%
57.8%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
13.2%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
75.5%
119.7%
122.0%
124.0%
127.1%
130.1%
134.2%
138.0%
142.4%
146.2%
150.0%
(1)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
Comment/Reference

Printing supplies
Advertising and rental expenses
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Appendix A.24a

Elections - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

1.2
-
0.0
-
0.0
-
0.0
-
0.0
-
1.1
-

0.0
1.2
0.0
0.0
0.0
0.0
0.0
0.1
1.2
(2.7)
(0.5)
0.1
(1.4)
(4.2)
(0.6)
(0.3)
(0.4)
(0.0)
(0.7)
(10.8)
(3.4)
(0.8)
0.0
(1.5)
(6.5)
(0.5)
(0.4)
(0.2)
(0.7)
(14.1)
(2.4)
(0.3)
0.2
(1.3)
(3.4)
(0.3)
(0.4)
(0.2)
(0.8)
(8.7)
(2.1)
(0.4)
0.2
(1.3)
(2.9)
(0.5)
(0.2)
(0.1)
(0.8)
(8.0)
(2.0)
(0.2)
0.2
(1.2)
(2.5)
(0.7)
(0.3)
(0.1)
(0.9)
(7.6)
(1.9)
(0.4)
(0.2)
(1.4)
(3.3)
(0.5)
(0.1)
(0.1)
(0.6)
(8.5)
(2.2)
(0.5)
(1.4)
(2.0)
(6.1)
(0.5)
(0.3)
(0.1)
(1.0)
(14.2)
(1.7)
(0.2)
(1.3)
(1.8)
(3.3)
(0.5)
(0.3)
(0.1)
(0.8)
(10.0)
(1.7)
(0.2)
(1.5)
(1.9)
(3.3)
(0.5)
(0.3)
(0.1)
(0.8)
(10.3)
(1.8)
(0.2)
(1.6)
(2.0)
(3.3)
(0.5)
(0.3)
(0.1)
(0.9)
(10.7)
(1.8)
(0.2)
(1.8)
(2.1)
(6.6)
(0.5)
(0.3)
(0.1)
(0.9)
(14.3)
(1.9)
(0.2)
(1.9)
(2.2)
(3.3)
(0.5)
(0.3)
(0.1)
(0.9)
(11.3)
(1.9)
(0.2)
(2.0)
(2.3)
(3.3)
(0.5)
(0.3)
(0.1)
(0.9)
(11.5)
(1.9)
(0.2)
(2.1)
(2.4)
(3.3)
(0.5)
(0.3)
(0.1)
(0.9)
(11.8)
(2.0)
(0.2)
(2.2)
(2.6)
(6.6)
(0.5)
(0.3)
(0.1)
(0.9)
(15.3)
(2.0)
(0.2)
(2.3)
(2.7)
(3.3)
(0.5)
(0.3)
(0.1)
(0.9)
(12.3)
(14.0) $
(8.7) $
(8.0) $
(7.6)
(7.3) $
(14.2) $
(10.0) $
(10.3) $
(10.7) $
(14.3) $
(11.3) $
(11.5) $
(11.8) $
(15.3) $
(12.3)
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
(9.7) $
Expenses
Technology
Subtotal: Expenses
0.1
(0.0)
(0.6)
(0.6)
0.0
(0.6)
(0.6)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
(0.5)
(0.5)
0.0
(0.5)
(0.5)
0.0
(0.5)
(0.5)
0.0
(0.5)
(0.5)
(0.6) $
(0.6) $
0.0 $
0.0 $
0.0 $
0.0 $
(0.5) $
(0.5) $
(0.5) $
(0.5)
(7.3) $
(14.7) $
(10.6) $
(10.3) $
(10.6) $
(14.3) $
(11.2) $
(12.0) $
(12.2) $
(15.8) $
(12.8)
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Appendix A.24b

Elections - general fund - Key assumptions
2008

Average overtime
2009
68

2010
2011
102
55
51
2012
2013
2014
83
2015
80
2016
80
2018
60
60
2017
60
60
2019
2020
2021
60
2022
60
2023
60
60
60
39,379
8,088
33,805
7,564
44,289
5,040
40,872
7,017
23,655
2,514
24,311
5,046
27,971
6,259
28,530
3,032
29,101
3,093
29,683
3,155
30,277
3,218
30,882
3,282
31,500
3,348
32,130
3,415
32,772
3,483
33,428
3,553
47,467
41,369
49,329
47,890
26,169
29,357
34,230
31,562
32,194
32,838
33,494
34,164
34,847
35,544
36,255
36,980
20.5%
22.4%
11.4%
17.2%
10.6%
20.8%
22.4%
10.6%
10.6%
10.6%
10.6%
10.6%
10.6%
10.6%
10.6%
10.6%
9.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
73.3%
90.9%
107.1%
109.2%
112.3%
115.3%
118.9%
122.4%
126.2%
129.7%
133.3%

Key Items
53.5%
43.5%
52.9%
62.6%
62.0%
Comment/Reference
General
Due to the FY 2014 election year, overtime and professional and contractual services are temporarily increased
Expenses
Personnel expenses
Utilities

Administration of conducting elections and information technology contracts
Primarily postage
Steam, telecommunications, and electricity
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Appendix A.25a

36th District Court - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

0.8
11.2
-
0.2
11.1
-
0.7
9.2
-
0.1
10.1
-
0.4
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-
0.7
10.0
-

7.5
-
7.4
-
6.7
-
6.8
-
6.2
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
6.8
-
19.6
18.7
16.6
17.1
16.6
17.6
17.6
17.6
17.6
17.6
17.6
17.6
17.6
17.6
17.6
17.6
(20.9)
(0.2)
(4.1)
(7.4)
(2.3)
(1.0)
(0.8)
(5.0)
(0.1)
(4.1)
(45.8)
(21.3)
(0.3)
(4.3)
(6.9)
(2.2)
(1.0)
(0.6)
(4.1)
(0.1)
(4.9)
(45.6)
(21.0)
(0.2)
(4.7)
(7.6)
(2.2)
(0.9)
(0.6)
(3.8)
(0.1)
(4.1)
(45.0)
(19.7)
(0.2)
(4.7)
(7.9)
(2.3)
(0.8)
(0.5)
(3.9)
(0.1)
(3.1)
(43.2)
(18.7)
(0.2)
(5.1)
(7.3)
(2.2)
(0.5)
(0.6)
(3.0)
(0.1)
(0.2)
(37.7)
(18.6)
(0.2)
(5.0)
(6.3)
(2.1)
(0.8)
(0.4)
(0.4)
(0.1)
(0.2)
(34.1)
(18.6)
(0.2)
(5.0)
(6.6)
(2.1)
(0.8)
(0.4)
(3.0)
(0.1)
(0.2)
(36.9)
(18.9)
(0.2)
(5.0)
(6.9)
(2.1)
(0.8)
(0.5)
(3.0)
(0.1)
(0.2)
(37.7)
(19.3)
(0.2)
(5.0)
(7.3)
(2.1)
(0.8)
(0.5)
(3.0)
(0.1)
(0.2)
(38.5)
(19.7)
(0.2)
(5.0)
(7.7)
(2.2)
(0.8)
(0.5)
(3.1)
(0.1)
(0.2)
(39.3)
(20.1)
(0.2)
(5.0)
(8.1)
(2.2)
(0.8)
(0.5)
(3.1)
(0.1)
(0.2)
(40.2)
(20.5)
(0.2)
(5.0)
(8.5)
(2.2)
(0.9)
(0.5)
(3.1)
(0.1)
(0.2)
(41.1)
(20.9)
(0.2)
(5.0)
(8.9)
(2.2)
(0.9)
(0.5)
(3.2)
(0.1)
(0.2)
(42.0)
(21.3)
(0.2)
(5.0)
(9.4)
(2.3)
(0.9)
(0.5)
(3.2)
(0.1)
(0.2)
(42.9)
(21.8)
(0.2)
(5.0)
(9.8)
(2.3)
(0.9)
(0.5)
(3.2)
(0.1)
(0.2)
(43.9)
(22.2)
(0.2)
(5.0)
(10.3)
(2.3)
(0.9)
(0.5)
(3.2)
(0.1)
(0.2)
(44.9)
(26.3) $
(26.8) $
(28.4) $
(26.2) $
(21.2)
(16.5) $
(19.3) $
(20.1) $
(20.9) $
(21.8) $
(22.7) $
(23.5) $
(24.4) $
(25.3) $
(26.3) $
(27.3)
5.8 $
8.2 $
8.5 $
8.7 $
9.0 $
9.2 $
9.5 $
9.8 $
10.1
0.7
0.7
2.5
(1.6)
(1.0)
(1.0)
(1.2)
3.1
(0.8)
(0.5)
(0.3)
1.4
3.1
(0.4)
(0.5)
(0.3)
1.9
3.2
(0.4)
(0.5)
(0.3)
2.0
3.3
(0.2)
(0.5)
(0.3)
2.3
3.4
(0.2)
(0.5)
(0.3)
2.3
3.4
(0.2)
(0.5)
(0.3)
2.4
3.5
(0.2)
(0.5)
(0.3)
2.5
3.6
(0.2)
(0.5)
(0.3)
2.6
0.7 $
4.7 $
9.6
(16.5) $
(18.6) $
(15.4) $
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(11.2) $
10.4
(11.4) $
10.7
(12.0) $
11.2
(12.3) $
11.6
(12.8) $
11.9
(13.4) $
12.3
12.7
(14.0) $
(14.6)
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Appendix A.25b

36th District Court - general fund - Key assumptions
2008

Average overtime
2009
285

2010
2011
285
285
285
2012
2013
365
362
2015
362
2016
362
2017
362
2018
362
362
2019
2020
362
2021
362
2022
362
2023
362
362
73,310
756
74,878
1,012
73,616
786
69,189
739
51,102
458
51,391
420
51,391
420
52,419
428
53,467
437
54,537
446
55,627
454
56,740
464
57,875
473
59,032
482
60,213
492
61,417
502
74,067
75,891
74,403
69,928
51,559
51,811
51,811
52,847
53,904
54,982
56,082
57,203
58,347
59,514
60,705
61,919
1.0%
1.4%
1.1%
1.1%
0.9%

2014
35.4%
Key Items
Revenues
Expenses
Personnel expenses
Utilities
Purchased services
32.1%
36.1%
39.9%
39.0%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
0.8%
26.7%
26.7%
26.1%
25.6%
25.1%
24.6%
24.2%
23.7%
23.2%
22.8%
22.3%
33.9%
35.4%
36.5%
37.7%
39.0%
40.4%
41.5%
42.7%
43.9%
45.1%
46.4%
(41)
(56)
(66)
(66)
(66)
(66)
(66)
(66)
(66)
(66)
Comment/Reference
State transferred court fines

Court fees, including traffic, civil, real estate, and general administrative fees
Court fines
Legal and other contracts (court administration)
Repairs & maintenance, postage, and office supplies
Electricity and telecommunications
Court security expense
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Appendix A.26a

Non-Departmental - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes
155.2 $
276.5
180.4
21.3
163.7 $
240.8
173.0
21.6
143.0 $
216.5
183.3
20.6
182.7 $
228.3
176.9
20.2
147.8
233.0
181.4
17.3

248.8
62.5
12.9
266.4
61.6
3.7
263.0
50.7
1.3
239.2
64.9
1.6

26.9
10.8
61.6
73.6
26.0
12.9
78.8
4.7
24.8
10.0
66.7
264.1
1,130.4
1,053.2
(2.3)
(0.2)
(1.0)
(7.1)
(12.3)
(0.5)
(0.3)
(0.4)
(112.4)
(48.7)
(0.7)
(108.9)
(5.2)
(112.5)
(412.5)
(3.9)
(0.2)
(3.5)
(19.6)
(9.9)
(0.4)
(0.0)
(0.9)
(96.2)
(32.4)
(2.7)
(44.0)
(2.0)
(179.0)
(394.7)
Grant revenue
Total revenues
133.6 $
248.0
174.6
11.9
114.9 $
246.4
169.9
9.6
104.2 $
250.4
168.2
9.6
100.1 $
252.1
169.9
9.6
97.2 $
253.8
171.6
9.6
97.1 $
255.5
173.3
9.6
95.2 $
257.1
175.0
9.6
89.6 $
258.7
176.8
9.6
89.5 $
260.9
178.5
9.6
90.1 $
264.1
180.3
9.6
90.7
267.3
182.1
9.6
172.9
56.4
1.0
183.1
54.7
0.4
190.2
51.8
1.0
192.0
51.7
1.0
193.8
52.2
1.0
195.4
52.7
1.0
197.1
53.2
1.0
198.9
53.7
1.0
200.7
54.2
1.0
194.2
54.8
1.0
195.9
55.3
1.0
197.7
55.9
1.0
37.2
12.1
50.1
6.0
6.8
12.1
62.3
4.3
3.8
1.6
74.0
147.7
2.1
9.9
11.9
4.2
2.1
12.1
25.4
4.2
2.1
12.1
25.5
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
2.1
12.1
5.1
4.2
1,244.1
1,019.1
895.3
1,033.4
811.8
820.9
822.4
804.6
810.2
813.9
814.0
812.0
819.7
827.6
(5.6)
0.0
4.4
(15.4)
(2.2)
(0.3)
(0.2)
(0.1)
(100.4)
(32.5)
(9.9)
(23.5)
(2.2)
(136.5)
(324.3)
4.7
(1.9)
(9.5)
(2.0)
(0.3)
(0.0)
(0.7)
(104.0)
19.8
(2.5)
(17.8)
(7.1)
(138.0)
(259.4)
(6.7)
(0.0)
(0.6)
(1.1)
(3.3)
(0.4)
(0.1)
0.0
(75.2)
(9.1)
(1.3)
(12.8)
(2.6)
(156.5)
(269.7)
(0.9)
(0.1)
2.3
(8.1)
(13.4)
(1.8)
0.0
(0.4)
(104.0)
(21.9)
(2.3)
(18.1)
(4.9)
(115.7)
(289.1)
(0.9)
(0.1)
(0.5)
(0.4)
(3.3)
(0.4)
(0.1)
(0.4)
(35.2)
(10.8)
(78.1)
(10.7)
(0.4)
(85.5)
(226.6)
(0.7)
(0.1)
(0.5)
(0.3)
(3.3)
(0.4)
(0.1)
(5.4)
(43.2)
(10.8)
(62.1)
(29.1)
(0.3)
(86.0)
(242.2)
(0.7)
(0.1)
(0.6)
(0.3)
(3.4)
(0.4)
(0.1)
(4.7)
(43.6)
(10.8)
(62.1)
(29.1)
(0.3)
(93.4)
(249.7)
(0.7)
(0.1)
(0.7)
(0.3)
(3.4)
(0.4)
(0.1)
(4.7)
(44.0)
(10.8)
(38.9)
(8.8)
(0.4)
(100.2)
(213.4)
(0.8)
(0.1)
(0.8)
(0.4)
(3.4)
(0.4)
(0.1)
(4.7)
(44.5)
(10.9)
(38.8)
(8.8)
(0.4)
(107.4)
(221.2)
(0.8)
(0.1)
(0.8)
(0.4)
(3.5)
(0.4)
(0.1)
(4.7)
(44.9)
(10.9)
(38.8)
(8.8)
(0.4)
(112.4)
(226.8)
(0.8)
(0.1)
(0.8)
(0.4)
(3.5)
(0.4)
(0.1)
(4.7)
(45.4)
(10.9)
(38.9)
(8.8)
(0.4)
(117.8)
(232.9)
(0.8)
(0.1)
(0.9)
(0.4)
(3.6)
(0.4)
(0.1)
(4.7)
(45.8)
(10.9)
(39.3)
(8.8)
(0.4)
(123.3)
(239.3)
(0.8)
(0.1)
(0.9)
(0.4)
(3.6)
(0.4)
(0.1)
(4.7)
(46.3)
(11.0)
(37.6)
(8.8)
(0.4)
(128.9)
(243.8)
(0.8)
(0.1)
(0.9)
(0.4)
(3.6)
(0.4)
(0.1)
(4.7)
(46.7)
(11.0)
(37.5)
(8.8)
(0.4)
(134.2)
(249.7)
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
717.8
658.5
919.9
759.8
625.7
Expenses
Technology
Subtotal: Expenses
744.3
585.2
3.1 $
-
744.3
7.9 $
-
3.1 $
588.3
578.6
7.9 $
-
7.9 $
586.6
572.8
7.7 $
-
7.9 $
580.7
591.2
5.2 $
-
7.7 $
598.9
589.0
5.2 $
-
5.2 $
594.2
587.1
5.2 $
-
5.2 $
592.3
581.1
5.2 $
-
5.2 $
586.4
572.7
577.9
5.2 $
5.2
5.2 $
577.9
575.9
5.2 $
581.1
5.2
583.1
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Appendix A.26b

Non-Departmental - general fund - Key assumptions
2008

Average overtime
2009
44

2010
2011
33
21
20
2012
2013
Key Items
Revenues
Property taxes
Wagering taxes
Expenses
Personnel expenses
Purchased services
Other expenses
Debt service
Transfers out
2015
2016
2018
17
17
2017
14
21
21
17
17
2019
2020
2021
2022
2023
17
17
17
17
17
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a

2014
n/a
n/a
n/a
n/a
n/a
Comment/Reference
Appendix B.1a
Appendix B.2
Appendix B.3
Reimbursements, including cable franchise fees and interest/penalties on taxes
Appendix B.4; State shared taxes and liquor & beer license fees
Primarily interagency billings and Casino municipal services fee
Other revenue / Misc. recepits
Reimbursements from Parking Department & Vehicle Fund for amounts paid on their behalf
Primarily dues and memberships
One-time implementation and recurring payroll administration outsourcing costs reflected beginning Q3 FY 2015. Full year recurring costs reflected beginning FY 2016
General Fund risk management and insurance payments. Historical data captures double count, which gets eliminated by CAFR adjustments
Primarily development authority, construction and capital improvement costs (DDA & LDFA) funded by grants and special tax revenues
General Fund debt service payments
Primarily contributions to Municipal Parking, Vehicle Fund, and the museum of African American History
Historical data represents debt service, which gets reallocated by CAFR adjustments
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Appendix A.27a

BSED - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

(0.0)
-
1.9
0.0
-
1.8
0.0
-
1.9
0.0
-
1.9
0.0
-
2.0
0.0
-
2.0
0.0
-
2.0
0.0
-
2.1
0.0
-
2.1
0.0
-
2.2
0.0
-
2.2
0.0
-
2.2
0.0
-
2.3
0.0
-

(0.0)
3.9
3.9
2.0
0.2
1.9
1.0
2.8
1.9
2.0
2.0
2.1
2.1
2.1
2.2
2.2
2.3
2.3
0.1
0.0
(0.1)
0.0
0.1
(3.4)
(0.1)
(3.4)
0.1
0.9
0.0
(0.1)
0.9
(0.5)
(0.0)
(0.1)
(0.3)
(0.7)
(0.0)
(0.0)
(0.0)
(0.0)
(0.1)
(1.7)
(0.5)
(0.0)
(0.0)
(0.3)
(0.4)
0.0
(0.1)
(1.4)
(0.4)
(0.0)
(0.0)
(0.3)
(0.6)
(0.1)
(0.0)
(0.1)
(1.6)
(0.5)
(0.0)
(0.3)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.4)
(0.5)
(0.0)
(0.4)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.5)
(0.5)
(0.0)
(0.4)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.6)
(0.5)
(0.0)
(0.5)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.7)
(0.5)
(0.0)
(0.5)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.7)
(0.5)
(0.0)
(0.5)
(0.3)
(0.0)
(0.1)
(0.0)
(0.2)
(1.8)
(0.5)
(0.0)
(0.6)
(0.4)
(0.0)
(0.1)
(0.0)
(0.2)
(1.8)
(0.5)
(0.0)
(0.6)
(0.4)
(0.0)
(0.1)
(0.0)
(0.2)
(1.9)
(0.5)
(0.0)
(0.6)
(0.4)
(0.0)
(0.1)
(0.0)
(0.2)
(2.0)
(0.6)
(0.0)
(0.6)
(0.4)
(0.0)
(0.1)
(0.0)
(0.2)
(2.0)
(0.0) $
0.6 $
0.9 $
0.2 $
0.6
1.2 $
0.5 $
0.5 $
0.4 $
0.4 $
0.4 $
0.3 $
0.3 $
0.3 $
0.3 $
0.3
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2 $
0.2
(0.6)
(0.6)
(2.1)
(0.4)
(2.4)
2.6
2.6
3.4
3.4
3.0
3.0
3.8
3.8
3.9
3.9
3.5
3.5
4.0
4.0
4.1
4.1
Grant revenue
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.4) $
(2.3) $
2.7 $
3.5 $
3.2 $
4.0 $
4.1 $
3.7 $
4.2 $
4.2
1.2 $
0.1 $
(1.8) $
3.2 $
3.9 $
3.5 $
4.4 $
4.4 $
4.0 $
4.5 $
4.5
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Appendix A.27b

BSED - general fund - Key assumptions

2010
2011
-

Average overtime
n/a
n/a
n/a
n/a
2008
2009
n/a
n/a
2012
2013
Key Items
Revenues
Expenses
Personnel expenses
n/a
n/a
2015
7
2016
7
2017
7
2018
7
7
2019
2020
7
2021
7
2022
7
2023
7
n/a
n/a
83,261
4,143
72,376
1,797
67,350
2,426
67,006
2,414
68,346
2,462
69,713
2,511
71,107
2,561
72,529
2,612
73,980
2,665
75,459
2,718
76,968
2,772
78,508
2,828
80,078
2,884
87,404
74,174
69,776
69,419
70,808
72,224
73,668
75,142
76,644
78,177
79,741
81,336
82,962
n/a
5.0%
2.5%

2014
n/a
56.4%
61.1%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
3.6%
10.1%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
72.8%
57.8%
58.1%
59.3%
60.9%
62.6%
64.5%
66.3%
68.3%
70.2%
72.1%
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
Comment/Reference
Business license fees

Demolition administration and business license center
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Appendix A.28a

Parking - general fund
($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Property taxes
Wagering taxes

(0.0)
(0.0)

10.4
-
12.5
-
9.8
-
10.5
-
9.0
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
11.4
-
Grant revenue
10.4
12.5
9.8
10.5
9.0
11.4
11.4
11.4
11.4
11.4
11.4
11.4
11.4
11.4
11.4
11.4
(1.9)
(0.0)
0.0
(1.0)
(4.7)
(0.0)
(0.1)
(0.3)
(0.0)
(0.4)
(8.6)
(1.9)
(0.0)
0.0
(1.0)
(2.7)
(0.1)
(0.1)
0.0
(0.3)
(0.4)
(6.4)
(1.8)
(0.0)
0.0
(1.0)
(3.2)
(0.0)
(0.1)
(0.9)
(0.2)
(0.4)
(7.8)
(1.6)
(0.0)
(0.0)
(1.0)
(3.3)
(0.1)
(0.1)
(0.5)
(0.3)
(0.5)
(7.3)
(1.6)
(0.0)
(0.1)
(1.1)
(1.9)
(0.1)
(0.1)
(0.2)
(0.2)
(0.5)
(5.7)
(1.4)
(0.0)
(0.2)
(1.2)
(2.6)
(0.1)
(0.1)
(0.1)
(0.1)
(0.5)
(6.4)
(1.6)
(0.0)
(1.0)
(1.1)
(2.6)
(0.1)
(0.1)
(0.1)
(0.1)
(0.7)
(7.4)
(1.6)
(0.0)
(1.2)
(1.1)
(2.6)
(0.1)
(0.1)
(0.1)
(0.1)
(0.7)
(7.7)
(1.6)
(0.0)
(1.4)
(1.2)
(2.6)
(0.1)
(0.1)
(0.1)
(0.1)
(0.8)
(8.1)
(1.7)
(0.0)
(1.5)
(1.2)
(2.6)
(0.1)
(0.1)
(0.1)
(0.1)
(0.8)
(8.4)
(1.7)
(0.0)
(1.7)
(1.3)
(2.7)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(8.7)
(1.7)
(0.0)
(1.8)
(1.3)
(2.7)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(8.9)
(1.8)
(0.0)
(1.9)
(1.4)
(2.7)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(9.1)
(1.8)
(0.0)
(1.9)
(1.5)
(2.8)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(9.3)
(1.8)
(0.0)
(2.0)
(1.6)
(2.8)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(9.6)
(1.9)
(0.0)
(2.1)
(1.6)
(2.8)
(0.1)
(0.1)
(0.1)
(0.2)
(0.8)
(9.8)
1.8 $
6.0 $
2.0 $
3.2 $
3.3
5.0 $
4.0 $
3.7 $
3.4 $
3.1 $
2.8 $
2.6 $
2.3 $
2.1 $
1.9 $
1.7
5.6 $
6.8 $
6.8 $
6.8 $
6.8 $
6.8 $
6.8 $
6.8 $
6.8
(0.1)
(0.5)
(0.6)
(0.5)
(0.6)
(1.1)
(0.1)
(0.2)
(0.3)
(0.0)
(0.2)
(0.2)
(0.0)
(0.2)
(0.3)
(0.0)
(0.3)
(0.4)
(0.0)
(0.3)
(0.4)
(0.0)
(0.3)
(0.4)
(0.0)
(0.3)
(0.4)
(0.0)
(0.3)
(0.4)
Total revenues
Expenditures
Salaries and wages
Overtime
Pension
Utilities
Purchased services
Other expenses
Debt service
Transfers out
Total expenditures
Expenses
Technology
Subtotal: Expenses
(0.6) $
4.5 $
6.6 $
6.6 $
6.6 $
6.5 $
6.5 $
6.5 $
6.5 $
6.5
5.0 $
3.4 $
8.2 $
9.9 $
9.7 $
9.3 $
9.0 $
8.8 $
8.6 $
8.3 $
8.1
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Appendix A.28b

Parking - general fund - Key assumptions
2008
Average salary & wages (1)

Average overtime
2009
109

2010
2011
104
97
92
2012
2013
2014
97
90
2015
90
2016
90
2017
90
2018
90
90
2019
2020
90
2021
90
2022
90
2023
90
90
35,423
171
36,835
51
37,362
25
34,955
102
30,576
19
30,621
46
33,594
50
34,266
51
34,952
52
35,651
53
36,364
54
37,091
55
37,833
56
38,589
57
39,361
59
40,149
60
35,594
36,886
37,387
35,057
30,594
30,667
33,644
34,317
35,004
35,704
36,418
37,146
37,889
38,647
39,420
40,208
1.0%
0.3%
0.1%
0.6%
0.1%

Key Items
Revenues
Expenses
Personnel expenses
Other expenses
53.2%
49.5%
53.3%
60.1%
68.8%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
11.6%
62.9%
73.8%
83.8%
91.8%
100.3%
103.1%
106.2%
108.8%
111.7%
113.6%
84.9%
70.5%
70.6%
72.1%
74.0%
76.1%
78.3%
80.5%
82.8%
85.0%
87.3%
(6)
(6)
(6)
(6)
(6)
(6)
(6)
(6)
Comment/Reference
Parking fines
Parking violations bureau contract services
Development costs
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Appendix A.29

($ in millions)
2008
2009

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Revenues
Fare box revenue
State operating assistance (State Act 51)
Grant revenue (1)
Subsidy from General Fund
28.0
55.1
50.8
104.1
27.3
51.6
54.4
79.3
25.0
53.0
63.6
80.0
26.2
53.8
47.8
77.0
21.7
47.6
60.0
90.6
21.3
47.4
34.4
47.2
21.3
46.4
13.3
85.5
21.3
46.4
22.9
86.0
21.3
46.4
22.9
93.4
21.3
46.4
20.0
100.2
21.3
46.4
20.0
107.4
21.3
46.4
20.0
112.4
21.3
46.4
20.0
117.8
21.3
46.4
20.0
123.3
21.3
46.4
20.0
128.9
21.3
46.4
20.0
134.2
Other revenue
6.7
244.7
5.0
217.6
5.5
227.1
6.7
211.5
3.0
222.9
(2.8)
147.6
4.7
171.2
4.7
181.4
4.7
188.8
4.7
192.6
4.7
199.8
4.7
204.9
4.7
210.3
4.7
215.7
4.7
221.3
4.7
226.7
Salaries and wages

Overtime
Pension
Benefits (2)
(47.4)
(20.4)
(6.8)
(45.8)
(48.4)
(22.1)
(7.3)
(52.6)
(45.1)
(21.2)
(6.9)
(47.9)
(40.8)
(19.7)
(9.5)
(47.2)
(36.8)
(14.4)
(10.9)
(41.4)
(30.3)
(13.0)
(2.8)
(46.3)
(30.1)
(12.0)
(23.6)
(43.0)
(32.9)
(13.2)
(27.7)
(43.7)
(34.1)
(13.6)
(31.2)
(45.2)
(34.8)
(13.9)
(34.8)
(46.6)
(35.5)
(14.2)
(38.7)
(48.2)
(36.2)
(14.5)
(40.6)
(49.9)
(36.9)
(14.8)
(42.7)
(51.6)
(37.6)
(15.1)
(44.5)
(53.5)
(38.4)
(15.4)
(46.6)
(55.4)
(39.2)
(15.7)
(48.3)
(57.4)

Utilities
Purchased services
Other expenses
Debt service
(22.1)
(34.7)
(4.0)
(5.5)
(11.1)
(23.0)
-
(14.1)
(26.5)
(4.3)
(8.8)
(10.9)
(21.2)
-
(13.7)
(22.5)
(3.7)
(9.5)
(18.7)
(17.3)
-
(14.9)
(24.9)
(4.4)
(16.7)
(19.2)
(17.2)
-
(28.5)
(23.9)
(3.5)
(6.9)
(12.5)
(22.9)
-
(13.5)
(21.6)
(2.8)
(10.1)
(0.4)
(20.0)
(7.1)
(15.5)
(21.6)
(3.5)
(10.1)
(10.3)
(0.9)
-
(15.7)
(21.9)
(4.0)
(10.2)
(12.6)
(1.0)
-
(15.8)
(22.1)
(4.1)
(10.2)
(12.7)
(1.0)
-
(16.0)
(22.3)
(4.1)
(10.2)
(12.8)
(1.0)
-
(16.1)
(22.5)
(4.2)
(10.2)
(13.0)
(1.0)
-
(16.3)
(22.7)
(4.2)
(10.2)
(13.1)
(1.0)
-
(16.5)
(23.0)
(4.3)
(10.2)
(13.2)
(1.0)
-
(16.6)
(23.2)
(4.3)
(10.2)
(13.4)
(1.0)
-
(16.8)
(23.4)
(4.4)
(10.2)
(13.5)
(1.0)
-
(17.0)
(23.7)
(4.5)
(10.2)
(13.6)
(1.0)
-

Transfer - debt service
(6.2)
(4.5)
(231.7)
(6.2)
(4.7)
(227.2)
(6.2)
(5.0)
(217.8)
(4.4)
(5.5)
(224.2)
(3.4)
(5.9)
(7.5)
(218.4)
(6.2)
(1.6)
(175.7)
(4.0)
(6.6)
(4.9)
(186.2)
(4.0)
(6.8)
(2.9)
(196.4)
(4.0)
(6.9)
(2.9)
(203.8)
(4.0)
(7.1)
(207.6)
(4.0)
(7.3)
(214.8)
(4.0)
(7.1)
(219.9)
(4.0)
(7.2)
(225.3)
(4.0)
(7.2)
(230.7)
(4.0)
(7.2)
(236.3)
(4.0)
(7.2)
(241.7)
Total revenues
Expenses
Total expenditures
13.0 $
(9.6) $
9.3 $
(12.7) $
4.5
Expenses
Technology
Subtotal: Expenses
(28.1) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0) $
(15.0)
(1.7) $
(5.7) $
(1.5) $
(0.1) $
4.6 $
6.3 $
10.4 $
10.0 $
14.1 $
15.0
(1.4)
(1.6)
(3.0)
(3.4)
(2.0)
(5.4)
0.8
(2.3)
(1.4)
(2.2)
(2.5)
(4.7)
(3.5)
(1.0)
(4.5)
(4.1)
(1.0)
(5.1)
(4.1)
(4.1)
(4.7)
(4.7)
(5.2)
(5.2)
(6.1)
(6.1)
(4.7) $
(11.1) $
(2.9) $
(4.8) $
0.1 $
1.2 $
6.3 $
5.3 $
8.9 $
8.9
(28.1) $
(19.7) $
(26.1) $
(17.9) $
(19.8) $
(14.9) $
(13.8) $
(8.7) $
(9.7) $
(6.1) $
(6.1)
(1) Forecast excludes capital grants and related expenses.

(2) Includes ~$15m non-cash OPEB expense which is the difference between the annual required contribution (per actuarial analysis) and actual payments made for retiree benefits.
(3) Historical POC payments have been split out from debt service based on forecasted POC allocation.
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Appendix B
Key revenue drivers
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Appendix B.1a

Property tax revenue - without reinvestment
($ in millions)
2009
2010
2011
2008
Change in assessed values
Real Property
Personal Property
Renaissance Zone
Values
Real Property
Personal Property
Total Valuation (for Non-Departmental & Library)
Renaissance Zone
Total Valuation (for Debt Service)
n/a
n/a
n/a
1.9%
-1.9%
3.5%
8,149.5
1,469.0
9,618.5
$
$
8,302.7
1,440.6
9,743.3
278.2
9,896.7
287.9
$ 10,031.3
19.952
8.068
4.631
19.952
7.478
4.631
-4.4%
-0.6%
23.9%
$
$
7,937.2
1,431.9
9,369.1
356.8
9,725.9
2012
-5.7%
-6.2%
-20.3%
$
$
7,483.9
1,343.6
8,827.5
284.4
9,111.9
2013
-5.0%
-13.9%
70.6%
$
$
7,112.6
1,157.5
8,270.2
485.2
8,755.4
2014
-5.4%
-5.4%
26.2%
$
$
6,729.4
1,095.2
7,824.6
612.5
8,437.1
2015
-7.9%
8.1%
44.0%
$
$
6,200.3
1,183.7
7,384.0
882.0
8,266.0
2016
-9.4%
-2.1%
1.0%
$
$
5,619.5
1,158.3
6,777.9
890.8
7,668.6
2017
-4.4%
-1.4%
1.0%
$
$
5,369.7
1,142.4
6,512.1
899.7
7,411.8
2018
2019
-3.4%
-0.7%
1.0%
$
$
5,186.9
1,134.5
6,321.4
908.7
7,230.1
-3.0%
-0.2%
-2.5%
$
$
5,029.1
1,131.8
6,160.9
885.6
7,046.5
2020
-2.4%
-0.1%
1.5%
$
$
4,910.4
1,130.4
6,040.8
898.9
6,939.7
2021
-12.7%
0.3%
2.0%
$
$
4,287.3
1,133.3
5,420.6
916.9
6,337.5
2022
-0.1%
0.3%
2.0%
$
$
4,282.7
1,136.3
5,419.0
935.2
6,354.2
2023
0.7%
0.4%
2.0%
0.7%
0.4%
2.0%
4,312.8
1,140.6
5,453.4
$
$
4,343.1
1,145.0
5,488.1
953.9
6,407.3
973.0
6,461.1
Millage
Non-Departmental (General City)
Debt Service
Library
Tax Levy
Debt Service
Library
Levy adjustments
Debt Service
Library
Adjusted tax levy
Debt Service
Library
Total
191.9
79.8
44.5
(4.5) $
(0.3)
(0.4)
187.4
79.5
44.2
311.1
194.4
75.0
45.1
19.952
7.477
4.631
(4.5) $
(2.3)
(0.4)
189.9
72.7
44.8
307.4
186.9
72.7
43.4
19.952
8.916
4.631
(6.0) $
(1.1)
(0.8)
180.9
71.7
42.6
295.1
176.1
81.2
40.9
19.952
9.556
4.631
(2.9) $
(1.5)
(1.0)
173.2
79.7
39.9
292.8
165.0
83.7
38.3
(4.3)
(1.5)
(1.0)
160.7
82.2
37.3
280.1
19.952
9.614
4.631
19.952
9.813
4.631
19.952
10.465
4.631
156.1
81.1
36.2
147.3
81.1
34.2
156.1
81.1
36.2
273.5
147.3
81.1
34.2
262.6
135.2
80.3
31.4
19.952
9.977
4.631
(1.6) $
-
133.6
80.3
31.4
245.3
129.9
73.9
30.2
19.952
10.223
4.631
(1.6) $
-
128.4
73.9
30.2
232.5
126.1
73.9
29.3
19.952
10.030
4.631
(1.5) $
-
124.6
73.9
29.3
227.8
122.9
70.7
28.5
19.952
9.744
4.631
(1.5) $
-
121.4
70.7
28.5
220.6
120.5
67.6
28.0
19.952
10.030
4.631
(1.5) $
-
119.0
67.6
28.0
214.6
108.2
63.6
25.1
19.952
9.865
4.631
(1.5) $
-
106.6
63.6
25.1
195.3
108.1
62.7
25.1
19.952
7.008
4.631
(1.5) $
-
106.6
62.7
25.1
194.4
108.8
44.9
25.3
19.952
6.249
4.631
(1.5) $
-
107.3
44.9
25.3
177.4
109.5
40.4
25.4
(1.6)
-
107.9
40.4
25.4
173.7
Collection rate
Debt Service
Library
City collections
Non-Departmental (General City) [A]
Debt Service
Library
Total
82.8%
88.9%
96.1%
Non-Departmental adjustments [B]

Prior Year delinquent collections
Chargeback Liability Reduction
DDA/LDFA Capture - Part of special act millage
Other adjustments
General fund collections [A]+[B]
155.2
70.7
42.5
268.3
86.2%
92.4%
78.9%
155.2
163.7
67.2
35.3
266.2
79.1%
82.1%
84.4%
163.7
13-53846-swr
143.0
58.8
35.9
237.8
78.8%
87.0%
84.5%
143.0
136.5
69.3
33.7
239.6
77.6%
84.1%
84.0%
5.8
26.9
9.1
4.4
$
182.7
Doc 3382-2
124.7
69.1
31.3
225.2
85.6%
87.0%
84.2%
5.7
5.7
7.3
4.3
$
147.8
133.6
70.6
30.5
234.7
78.0%
82.0%
82.0%
133.6
114.9
66.5
28.0
209.5
78.0%
78.0%
82.0%
114.9
104.2
62.6
25.7
192.6
78.0%
78.0%
82.0%
104.2
100.1
57.7
24.7
182.5
78.0%
78.0%
84.0%
100.1
97.2
57.6
24.6
179.4
80.0%
80.0%
85.0%
97.2
97.1
56.5
24.2
177.9
80.0%
80.0%
85.0%
97.1
Filed 03/31/14
71 of 84 Entered 03/31/14 18:36:38
204
95.2
54.1
23.8
173.1
84.0%
84.0%
85.0%
95.2
89.6
53.4
21.3
164.3
84.0%
84.0%
85.0%
89.6
Page 159 of
89.5
52.7
21.3
163.5
84.0%
84.0%
85.0%
89.5
90.1
37.7
21.5
149.3
84.0%
84.0%
85.0%
90.1
90.7
33.9
21.6
146.2
90.7
3/30/2014 11:01 PM
City of Detroit
Appendix B.1b

Property tax revenue - with reinvestment
($ in millions)
2009
2010
2011
2008
Change in assessed values
Real Property
Personal Property
Renaissance Zone
Values
Real Property
Personal Property
Total Valuation (for Non-Departmental & Library)
Renaissance Zone
Total Valuation (for Debt Service)
n/a
n/a
n/a
1.9%
-1.9%
3.5%
8,149.5
1,469.0
9,618.5
$
$
8,302.7
1,440.6
9,743.3
278.2
9,896.7
287.9
$ 10,031.3
19.952
8.068
4.631
19.952
7.478
4.631
-4.4%
-0.6%
23.9%
$
$
7,937.2
1,431.9
9,369.1
356.8
9,725.9
2012
-5.7%
-6.2%
-20.3%
$
$
7,483.9
1,343.6
8,827.5
284.4
9,111.9
2013
-5.0%
-13.9%
70.6%
$
$
7,112.6
1,157.5
8,270.2
485.2
8,755.4
2014
-5.4%
-5.4%
26.2%
$
$
6,729.4
1,095.2
7,824.6
612.5
8,437.1
2015
-7.9%
8.1%
48.1%
$
$
6,200.3
1,183.7
7,384.0
907.0
8,291.0
2016
-9.3%
-1.2%
1.0%
$
$
5,624.2
1,169.4
6,793.6
916.1
7,709.7
2017
-3.3%
-0.3%
1.0%
$
$
5,439.7
1,165.6
6,605.2
925.3
7,530.5
2018
2019
-2.0%
1.0%
1.0%
$
$
5,330.9
1,177.2
6,508.1
934.5
7,442.6
-0.1%
1.0%
0.1%
$
$
5,327.9
1,189.0
6,516.9
935.8
7,452.6
2020
1.1%
1.7%
1.5%
$
$
5,388.2
1,209.8
6,597.9
949.8
7,547.7
2021
-7.1%
1.8%
2.0%
$
$
5,004.6
1,230.9
6,235.5
968.8
7,204.3
2022
2.8%
2.0%
2.0%
$
$
5,145.5
1,255.2
6,400.7
988.2
7,388.9
2023
3.5%
2.2%
2.0%
3.5%
2.2%
2.0%
5,327.4
1,282.8
6,610.1
$
$
5,515.8
1,311.0
6,826.8
1,007.9
7,618.1
1,028.1
7,854.9
Millage
Debt Service
Library
Tax Levy
Debt Service
Library
Levy adjustments
Debt Service
Library
Adjusted tax levy
Debt Service
Library
Total
191.9
79.8
44.5
(4.5) $
(0.3)
(0.4)
187.4
79.5
44.2
311.1
194.4
75.0
45.1
19.952
7.477
4.631
(4.5) $
(2.3)
(0.4)
189.9
72.7
44.8
307.4
186.9
72.7
43.4
19.952
8.916
4.631
(6.0) $
(1.1)
(0.8)
180.9
71.7
42.6
295.1
176.1
81.2
40.9
19.952
9.556
4.631
(2.9) $
(1.5)
(1.0)
173.2
79.7
39.9
292.8
165.0
83.7
38.3
(4.3)
(1.5)
(1.0)
160.7
82.2
37.3
280.1
19.952
9.614
4.631
19.952
9.783
4.631
19.952
10.410
4.631
156.1
81.1
36.2
147.3
81.1
34.2
156.1
81.1
36.2
273.5
147.3
81.1
34.2
262.6
135.5
80.3
31.5
19.952
9.340
4.631
(1.6) $
-
133.9
80.3
31.5
245.6
131.8
70.3
30.6
19.952
9.446
4.631
(1.6) $
-
130.2
70.3
30.6
231.1
129.8
70.3
30.1
19.952
9.252
4.631
(1.6) $
-
128.2
70.3
30.1
228.7
130.0
69.0
30.2
19.952
8.741
4.631
(1.6) $
-
128.4
69.0
30.2
227.5
131.6
66.0
30.6
19.952
8.519
4.631
(1.7) $
-
130.0
66.0
30.6
226.5
124.4
61.4
28.9
19.952
8.191
4.631
(1.7) $
-
122.7
61.4
28.9
213.0
127.7
60.5
29.6
19.952
5.691
4.631
(1.7) $
-
126.0
60.5
29.6
216.2
131.9
43.4
30.6
19.952
4.963
4.631
(1.8) $
-
130.1
43.4
30.6
204.1
136.2
39.0
31.6
(1.8)
-
134.4
39.0
31.6
205.0
Collection rate
Debt Service
Library
City collections
Non-Departmental (General City) [A]
Debt Service
Library
Total
82.8%
88.9%
92.6%
Non-Departmental adjustments [B]

Prior Year delinquent collections
Chargeback Liability Reduction
DDA/LDFA Capture - Part of special act millage
Other adjustments
GF collections - restructuring [A]+[B]
GF collections - without reinvestment
Increased collections
155.2
70.7
40.9
266.8
86.2%
92.4%
91.4%
155.2
163.7
67.2
40.9
271.7
79.1%
82.1%
92.7%
163.7
143.0
58.8
39.5
241.3
78.8%
76.9%
85.7%
143.0
136.5
61.3
34.2
232.0
77.6%
80.3%
86.7%
5.8
26.9
9.1
4.4
$
182.7
124.7
66.0
32.4
223.0
85.6%
87.0%
84.2%
5.7
5.7
7.3
4.3
$
147.8
133.6
70.6
30.5
234.7
78.0%
82.0%
82.0%
133.6
Doc 3382-2
$
$
13-53846-swr
114.9
66.5
28.0
209.5
78.0%
78.0%
82.0%
114.9
114.9
-
104.5
62.6
25.8
192.9
82.0%
82.0%
82.0%
$
$
104.5 $
104.2
0.2 $
106.8
57.7
25.1
189.5
82.0%
82.0%
84.0%
106.8 $
100.1
6.6 $
105.2
57.6
25.3
188.1
82.0%
82.0%
85.0%
105.2 $
97.2
8.0 $
105.3
56.5
25.7
187.5
82.0%
82.0%
85.0%
105.3 $
97.1
8.2 $
Filed 03/31/14
72 of 84 Entered 03/31/14 18:36:38
204
106.6
54.1
26.0
186.7
87.0%
87.0%
85.0%
106.6
95.2
11.4
106.8
53.4
24.5
184.7
87.0%
87.0%
85.0%
$
$
106.8
89.6
17.2
Page 160 of
109.6
52.7
25.2
187.5
87.0%
87.0%
85.0%
$
$
109.6
89.5
20.1
113.2
37.7
26.0
176.9
87.0%
87.0%
85.0%
$
$
113.2
90.1
23.1
116.9
33.9
26.9
177.7
$
$
116.9
90.7
26.3
3/30/2014 11:01 PM
City of Detroit
Appendix B.2a

($ in millions)
2009
2010
2011
2012
7,142.5 $
2.5%
178.6
6,207.7 $
2.5%
155.2
-15.1%
5,581.3 $
2.5%
139.5
-11.2%
5,838.5 $
2.5%
146.0
4.4%
6,003.4
2.5%
150.1
2.7%
6,848.7
1.3%
85.6
5,952.3
1.3%
74.4
-15.1%
5,351.6
1.3%
66.9
-11.2%
5,598.2
1.3%
70.0
4.4%
1,238.7
1.0%
12.4
907.7
1.0%
9.1
-36.5%
1,033.4
1.0%
10.3
12.2%
15,229.9
1.8%
276.6
13,067.7
1.8%
238.7
11,966.3
1.8%
216.8
2008
2018
2019
2013
2014
2015
2016
2017
2020
2021
2022
2023
2.8%
6,174.3 $
2.4%
148.2
-1.3%
1.9%
6,294.0 $
2.4%
151.1
1.9%
1.5%
6,385.5 $
2.4%
153.3
1.4%
0.5%
6,414.7 $
2.4%
154.0
0.5%
0.5%
6,444.0 $
2.4%
154.7
0.5%
0.5%
6,473.5 $
2.4%
155.4
0.5%
0.5%
6,503.3 $
2.4%
156.1
0.5%
0.7%
6,545.8 $
2.4%
157.1
0.6%
0.7%
6,588.6 $
2.4%
158.1
0.6%
1.0%
6,654.5 $
2.4%
159.7
1.0%
1.0%
6,721.1
2.4%
161.3
1.0%
5,784.5
1.3%
72.3
3.2%
2.6%
5,932.5
1.2%
71.2
-1.6%
2.2%
6,065.0
1.2%
72.8
2.2%
1.7%
6,168.1
1.2%
74.0
1.7%
0.7%
6,211.2
1.2%
74.5
0.7%
0.7%
6,254.4
1.2%
75.1
0.7%
0.7%
6,297.9
1.2%
75.6
0.7%
0.7%
6,341.7
1.2%
76.1
0.7%
0.5%
6,373.4
1.2%
76.5
0.5%
1.2%
6,449.4
1.2%
77.4
1.2%
1.7%
6,558.5
1.2%
78.7
1.7%
1.7%
6,669.3
1.2%
80.0
1.7%
1,043.7
1.0%
10.4
1.0%
1,064.6
1.0%
10.6
2.0%
1,102.5
2.0%
22.1
51.7%
2.3%
1,128.3
2.0%
22.6
2.3%
2.5%
1,156.5
2.0%
23.1
2.4%
2.0%
1,179.6
2.0%
23.6
2.0%
2.0%
1,203.2
2.0%
24.1
2.0%
2.0%
1,227.3
2.0%
24.5
2.0%
1.5%
1,245.7
2.0%
24.9
1.5%
1.0%
1,258.2
2.0%
25.2
1.0%
1.0%
1,270.7
2.0%
25.4
1.0%
1.0%
1,283.5
2.0%
25.7
1.0%
1.0%
1,296.3
2.0%
25.9
1.0%
12,480.4
1.8%
226.4
12,852.4
1.8%
233.0
13,209.2
1.8%
241.4
13,487.3
1.8%
246.4
13,710.2
1.8%
250.4
13,805.5
1.8%
252.1
13,901.7
1.8%
253.8
13,998.8
1.8%
255.5
14,090.7
1.8%
257.1
14,177.4
1.8%
258.7
14,308.8
1.8%
260.9
14,496.4
1.8%
264.1
14,686.7
1.8%
267.3
Municipal Income Taxes Calculation

City Residents (A)
Taxable income growth
Taxable income
Income tax rate
Total City Resident income taxes
growth rate
Non-Residents (B)
Taxable income
Income tax rate
Total Non-Resident income taxes
growth rate
Corporations (C)
Net tax collection growth
Taxable income (implied)
Corporate tax rate
Net tax collections
growth rate
Total Municipal income taxes (D) = (A+B+C)
Taxable income
Calculated tax rate
Total Municipal income taxes
Adjustment Municipal income taxes
Adjustment for actuals
Total Adjusted Municipal income taxes
(0.1)
$
276.5
2.2
$
240.8
13-53846-swr
(0.2)
$
216.5
1.9
$
228.3
Doc 3382-2
0.0
$
233.0
6.6
$
248.0
246.4
250.4
252.1
253.8
255.5
Filed 03/31/14
73 of 84 Entered 03/31/14 18:36:38
204
257.1
258.7
Page 161 of
260.9
264.1
267.3
3/30/2014 11:01 PM
City of Detroit
Appendix B.2b

Income tax revenue - with reinvestment
($ in millions)
2009
2010
2011
2012
7,142.5 $
2.5%
178.6
6,207.7 $
2.5%
155.2
-15.1%
5,581.3 $
2.5%
139.5
-11.2%
5,838.5 $
2.5%
146.0
4.4%
6,003.4
2.5%
150.1
2.7%
6,848.7
1.3%
85.6
5,952.3
1.3%
74.4
-15.1%
5,351.6
1.3%
66.9
-11.2%
5,598.2
1.3%
70.0
4.4%
1,238.7
1.0%
12.4
907.7
1.0%
9.1
-36.5%
1,033.4
1.0%
10.3
12.2%
15,229.9
1.8%
276.6
13,067.7
1.8%
238.7
11,966.3
1.8%
216.8
2008
2018
2019
2013
2014
2015
2016
2017
2020
2021
2022
2023
2.8%
6,174.3 $
2.4%
148.2
-1.3%
2.6%
6,332.7 $
2.4%
152.0
2.5%
3.2%
6,533.4 $
2.4%
156.8
3.1%
2.3%
6,680.7 $
2.4%
160.3
2.2%
2.2%
6,827.2 $
2.4%
163.9
2.1%
2.2%
6,974.0 $
2.4%
167.4
2.1%
2.2%
7,124.5 $
2.4%
171.0
2.1%
2.2%
7,279.5 $
2.4%
174.7
2.1%
2.2%
7,437.9 $
2.4%
178.5
2.1%
2.2%
7,599.7 $
2.4%
182.4
2.1%
2.2%
7,765.0
2.4%
186.4
2.1%
5,784.5
1.3%
72.3
3.2%
2.6%
5,932.5
1.2%
71.2
-1.6%
2.9%
6,105.4
1.2%
73.3
2.8%
3.3%
6,306.5
1.2%
75.7
3.2%
2.2%
6,444.0
1.2%
77.3
2.1%
2.2%
6,584.5
1.2%
79.0
2.1%
2.2%
6,728.0
1.2%
80.7
2.1%
2.2%
6,874.7
1.2%
82.5
2.1%
2.2%
7,024.6
1.2%
84.3
2.1%
2.2%
7,177.7
1.2%
86.1
2.1%
2.2%
7,334.2
1.2%
88.0
2.1%
2.2%
7,494.1
1.2%
89.9
2.1%
1,043.7
1.0%
10.4
1.0%
1,064.6
1.0%
10.6
2.0%
1,102.5
2.0%
22.1
51.7%
2.8%
1,133.4
2.0%
22.7
2.7%
4.7%
1,186.6
2.0%
23.7
4.5%
4.0%
1,234.1
2.0%
24.7
3.8%
3.0%
1,271.1
2.0%
25.4
2.9%
2.0%
1,296.5
2.0%
25.9
2.0%
2.0%
1,322.5
2.0%
26.4
2.0%
2.0%
1,348.9
2.0%
27.0
2.0%
2.0%
1,375.9
2.0%
27.5
2.0%
2.0%
1,403.4
2.0%
28.1
2.0%
2.0%
1,431.5
2.0%
28.6
2.0%
12,480.4
1.8%
226.4
12,852.4
1.8%
233.0
13,209.2
1.8%
241.4
13,571.4
1.8%
247.9
14,026.5
1.8%
256.2
14,358.7
1.8%
262.3
14,682.8
1.8%
268.3
14,998.6
1.8%
274.0
15,321.7
1.8%
279.9
15,653.0
1.8%
286.0
15,991.5
1.8%
292.2
16,337.3
1.8%
298.5
16,690.6
1.8%
304.9
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
(0.0)
247.9 $
246.4
1.5 $
256.2 $
250.4
5.8 $
Municipal Income Taxes Calculation

City Residents (A)
Taxable income
Income tax rate
Total City Resident income taxes
growth rate
Non-Residents (B)
Taxable income
Income tax rate
Total Non-Resident income taxes
growth rate
Corporations (C)
Net tax collection growth
Taxable income (implied)
Corporate tax rate
Net tax collections
growth rate
Total Municipal income taxes (D) = (A+B+C)
Taxable income
Calculated tax rate
Total Municipal income taxes
Adjustment Municipal income taxes
Adjustment for actuals
Income tax revenue - restructuring
Increased income tax revenues
(0.6)
$
276.0
0.0
$
238.7
(0.0)
$
216.8
0.0
$
226.4
0.0
$
233.0
6.6
$
248.0
$
$
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252.1
10.3
$
$
268.3
253.8
14.5
$
$
274.0
255.5
18.6
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204
$
$
279.9
257.1
22.8
$
$
286.0
258.7
27.2
Page 162 of
$
$
292.2
260.9
31.2
$
$
298.5
264.1
34.4
$
$
304.9
267.3
37.7
3/30/2014 11:01 PM
City of Detroit
Appendix B.3

Wagering tax revenue
($ in millions)
2009
2010
2011
2008
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Wagering Taxes Drivers

% Change in Gross Receipts
Adjusted Gross Receipts
MGM
Motorcity
Greektown
-4.0%
-2.5%
-1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
608.4
468.7
358.0
580.2 $
457.3
340.3
565.4 $
445.6
331.6
559.7 $
441.2
328.3
565.3 $
445.6
331.6
571.0 $
450.0
334.9
576.7 $
454.5
338.2
582.5 $
459.1
341.6
588.3 $
463.7
345.0
594.2 $
468.3
348.5
600.1 $
473.0
352.0
606.1
477.7
355.5
580.2 $
457.3
340.3
565.4 $
445.6
331.6
559.7 $
441.2
328.3
565.3 $
445.6
331.6
571.0 $
450.0
334.9
576.7 $
454.5
338.2
582.5 $
459.1
341.6
588.3 $
463.7
345.0
594.2 $
468.3
348.5
600.1 $
473.0
352.0
606.1
477.7
355.5
Wagering Taxes Calculation

Adjusted Gross Receipts (A)
MGM
Motorcity
Greektown
560.2 $
478.9
331.2
564.8 $
459.6
319.0
562.1 $
437.4
356.6
589.6 $
460.1
350.0
608.4
468.7
358.0
11.4%
11.2%
11.1%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
10.9%
Additional Payment (per 2006 operating agreement) (C)
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
Subtotal Wagering Tax (D) = (A)*(B+C)

MGM
Motorcity
Greektown
67.9
59.4
42.5
67.2
54.7
41.2
66.9
52.1
44.5
70.2
54.8
41.7
72.4
55.8
42.6
69.0
54.4
40.5
67.3
53.0
39.5
66.6
52.5
39.1
67.3
53.0
39.5
67.9
53.6
39.9
68.6
54.1
40.3
69.3
54.6
40.7
70.0
55.2
41.1
70.7
55.7
41.5
71.4
56.3
41.9
72.1
56.8
42.3
5.6
4.8
-
5.7
4.6
-
5.6
4.4
-
5.9
4.6
-
6.1
4.7
-
5.8
4.6
-
5.7
4.5
-
5.6
4.4
-
5.7
4.5
-
5.7
4.5
-
5.8
4.6
-
5.8
4.6
-
5.9
4.6
-
6.0
4.7
-
6.0
4.7
-
6.1
4.8
-
73.5
64.2
42.5
180.1
72.9
59.3
41.2
173.3
72.5
56.4
44.5
173.4
76.1
59.4
41.7
177.1
78.5
60.5
42.6
181.6
74.9
59.0
40.5
174.3
72.9
57.5
39.5
169.9
72.2
56.9
39.1
168.2
72.9
57.5
39.5
169.9
73.7
58.1
39.9
171.6
74.4
58.6
40.3
173.3
75.1
59.2
40.7
175.0
75.9
59.8
41.1
176.8
76.7
60.4
41.5
178.5
77.4
61.0
41.9
180.3
78.2
61.6
42.3
182.1
0.3
$180.4
(0.3)
$173.0
9.9
$183.3
(0.2)
$176.9
(0.1)
$181.4
0.3
$174.6
(0.0)
$169.9
(0.0)
$168.2
(0.0)
$169.9
(0.0)
$171.6
(0.0)
$173.3
0.0
$175.0
0.0
$176.8
0.0
$178.5
0.0
$180.3
0.0
$182.1
Wagering Tax Rate (B)
Revenue Target Supplemental Wagering Tax (E)

MGM
Motorcity
Greektown
Total Wagering Tax (F) = (D+E)

MGM
Motorcity
Greektown
Total Wagering Tax
Adjustment Wagering Taxes

Adjustment for Actuals
Total Adjusted Wagering Taxes
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Appendix B.4

($ in millions)
2008

2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
949,231
---
949,231
---
949,231
---
949,231
712,501
--
-712,501
--
-712,501
--
-712,501
--
-712,501
--
-712,501
--
-712,501
--
-712,501
--
Population
Distribution Rate
October Payment
949,231
12.443
11.8
949,231
11.812
11.2
949,231
10.837
10.3
949,231
11.353
10.8
712,501
12.456
8.9
712,501
13.001
9.3
712,501
12.848
9.2
712,501
12.848
9.2
712,501
12.848
9.2
712,501
12.848
9.2
Population
Distribution Rate
December Payment
949,231
11.554
11.0
949,231
12.370
11.7
949,231
10.291
9.8
949,231
10.381
9.9
712,501
12.215
8.7
712,501
12.287
8.8
712,501
13.089
9.3
712,501
13.089
9.3
712,501
13.089
9.3
Population
Distribution Rate
February Payment
949,231
12.010
11.4
949,231
11.540
11.0
949,231
11.223
10.7
949,231
11.969
11.4
712,501
12.106
8.6
712,501
12.596
9.0
712,501
12.949
9.2
712,501
12.949
9.2
Population
Distribution Rate
April Payment
949,231
10.744
10.2
949,231
8.954
8.5
949,231
9.423
8.9
949,231
10.254
9.7
712,501
11.497
8.2
712,501
11.214
8.0
712,501
11.565
8.2
Population
Distribution Rate
June Payment
949,231
10.809
10.3
949,231
10.623
10.1
949,231
10.830
10.3
712,501
11.003
7.8
712,501
11.645
8.3
712,501
11.802
8.4
Population
Distribution Rate
August Payment
949,231
11.920
11.3
949,231
10.228
9.7
949,231
10.916
10.4
712,501
11.010
7.8
712,501
11.620
8.3
712,501
12.398
8.8
2020
2021
2022
2023
-712,501
--
-712,501
--
-712,501
625,152
--625,152
--625,152
712,501
12.848
9.2
712,501
12.848
9.2
712,501
12.848
9.2
712,501
12.848
9.2
625,152
12.848
8.0
625,152
12.848
8.0
712,501
13.089
9.3
712,501
13.089
9.3
712,501
13.089
9.3
712,501
13.089
9.3
712,501
13.089
9.3
625,152
13.089
8.2
625,152
13.089
8.2
712,501
12.949
9.2
712,501
12.949
9.2
712,501
12.949
9.2
712,501
12.949
9.2
712,501
12.949
9.2
712,501
12.949
9.2
625,152
12.949
8.1
625,152
12.949
8.1
712,501
11.565
8.2
712,501
11.565
8.2
712,501
11.565
8.2
712,501
11.565
8.2
712,501
11.565
8.2
712,501
11.565
8.2
712,501
11.565
8.2
625,152
11.565
7.2
625,152
11.565
7.2
712,501
12.166
8.7
712,501
12.166
8.7
712,501
12.166
8.7
712,501
12.166
8.7
712,501
12.166
8.7
712,501
12.166
8.7
712,501
12.166
8.7
625,152
12.166
7.6
625,152
12.166
7.6
625,152
12.166
7.6
712,501
12.222
8.7
712,501
12.222
8.7
712,501
12.222
8.7
712,501
12.222
8.7
712,501
12.222
8.7
712,501
12.222
8.7
712,501
12.222
8.7
625,152
12.222
7.6
625,152
12.222
7.6
625,152
12.222
7.6
State Revenue Sharing Calculations

Constitutional
2000 Population
2010 Population
2020 Population
Adjustment (1)
Total Constitutional Payment
Statutory (EVIP)
Accounting and Transparency
Consolidation of Services
Employee Compensation
Total Statutory Payment (EVIP)
Total Constitutional Payment

Total Statutory Payment
Estimated State Revenue Sharing
State calculations used for FY15 and beyond
Other shared taxes (including liquor and beer licenses)
Total State Revenue Sharing
0.4
66.4 $
0.9
63.1 $
0.6
60.9 $
(10.2)
0.5
47.6 $
51.0
(0.0)
52.2 $
40.5
40.5
40.5
121.4
66.4
181.8
248.2 $
63.1
202.6
265.8 $
60.9
201.5
262.4 $
47.6
191.5
239.2 $
51.0
121.4
172.3
52.2
130.3
182.5 $
$
$
1.4 $
249.6 $
0.8 $
266.6 $
1.3 $
263.7 $
0.1 $
239.3 $
1.0
173.3
$
$
1.3 $
183.8 $
(0.0)
53.3 $
1.8
55.1 $
3.6
56.9 $
5.2
58.5 $
6.9
60.2 $
8.7
62.0 $
10.5
63.8 $
6.1
57.3 $
12.2
59.0 $
14.0
60.8
43.3
43.3
43.3
0.2
130.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
45.4
45.4
45.4
(0.0)
136.3
53.3
136.3
189.6 $
55.1
136.3
191.4 $
56.9
136.3
193.2 $
58.5
136.3
194.8 $
60.2
136.3
196.5 $
62.0
136.3
198.3 $
63.8
136.3
200.1 $
57.3
136.3
193.6 $
59.0
136.3
195.3 $
60.8
136.3
197.1
1.3 $
190.9 $
1.3 $
192.7 $
1.3 $
194.5 $
1.3 $
196.1 $
1.3 $
197.8 $
1.3 $
199.6 $
1.3 $
201.4 $
1.3 $
194.9 $
1.3 $
196.6 $
1.3
198.4
Notes:
(1) Adjustment due to estimated increases in sales tax collections by the State, resulting in higher assumed distributions
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Appendices C - D
Key expense drivers
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City of Detroit
Appendix C.1

Headcount - Full-Time Equivalents
Detailed Headcount by Department
2009
2010
2011
2008
Uniform
Police
Fire
Total Uniform
Civilian
Budget
DPW
DWDD
Finance
Health & Wellness
Human Resources
Human Services
ITS
Law
Mayor
PLD
Recreation
General Services
Legislative (1)
36th District Court
Other (2)
Total Civilian
Total General Fund
Enterprise
Airport
BSED
Transportation
Parking
Water
Sewer
Library
Total Enterprise
Total City
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
3,421
1,444
4,865
3,688
1,406
5,094
3,288
1,355
4,643
3,195
1,330
4,525
3,016
1,257
4,273
2,909
1,189
4,098
2,706
1,183
3,890
2,747
1,238
3,986
2,882
1,228
4,110
2,895
1,228
4,123
2,895
1,228
4,123
2,895
1,228
4,123
2,895
1,228
4,123
2,895
1,228
4,123
2,895
1,228
4,123
2,895
1,228
4,123
22
803
91
327
348
175
117
99
127
108
172
225
472
676
230
32
103
4,127
23
788
99
310
317
168
91
92
122
74
173
206
388
528
266
33
89
3,767
20
659
113
285
262
171
95
65
113
63
160
160
508
481
194
33
31
3,413
16
642
73
266
243
176
85
46
105
52
154
123
510
447
169
35
36
3,178
15
542
46
235
185
107
52
43
94
39
122
103
300
343
184
31
26
2,467
16
505
7
228
80
93
22
35
86
22
116
99
202
298
172
31
32
2,043
16
509
216
14
84
35
86
22
116
70
202
298
138
31
30
1,868
16
509
216
9
84
38
86
24
113
12
202
272
119
31
26
1,757
16
509
206
9
60
38
86
24
113
7
202
272
119
31
26
1,718
16
509
206
9
60
38
86
24
113
5
202
272
119
31
26
1,716
16
509
206
9
60
38
86
24
113
3
202
272
119
31
26
1,714
16
509
206
9
60
38
86
24
113
3
202
272
119
31
26
1,714
16
509
206
9
60
38
86
24
113
3
202
272
119
31
26
1,714
16
509
206
9
60
38
86
24
113
2
202
272
119
31
26
1,713
16
509
206
9
60
38
86
24
113
202
272
119
31
26
1,711
16
509
206
9
60
38
86
24
113
202
272
119
31
26
1,711
8,992
8,861
8,056
7,703
6,740
6,140
5,758
5,743
5,828
5,839
5,837
5,837
5,837
5,836
5,834
5,834
11
296
1,512
109
1,045
1,215
460
4,648
10
276
1,514
104
1,012
1,177
466
4,559
9
258
1,351
97
962
1,119
450
4,246
8
235
1,292
92
981
1,142
371
4,121
7
204
1,131
97
930
1,082
334
3,785
5
192
1,060
90
873
1,016
335
3,572
5
192
978
90
873
1,016
335
3,490
5
192
1,048
90
873
1,016
335
3,560
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
5
192
1,065
90
873
1,016
335
3,577
13,640
13,420
12,302
11,824
10,525
9,712
9,248
9,303
9,405
9,417
9,415
9,415
9,415
9,414
9,412
9,412
(1) Most Recreation department employees are part-time employees.

(2) Includes: Civic Center, Human Rights, Administrative Hearings, Homeland Security, Non-departmental
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Appendix C.2

Payroll
3/30/14 10:05 PM
Average Salary
2009
2010
2008
Uniform
Police
Fire
2011
Actual
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Average Uniform
Civilian
Budget
DPW
DWDD
Finance
Health & Wellness
Human Resources
Human Services
ITS
Law
Mayor
PLD
Recreation (1)
General Services
Legislative (2)
36th District Court
Other (3)
Total Civilian
$53,597
59,754
$55,424
$51,883
62,869
$54,915
$56,204
62,968
$58,178
$60,742
63,698
$61,611
$58,848
65,189
$60,713
$52,625
58,311
$54,274
$51,514
55,950
$52,864
$53,099
57,069
$54,332
$54,161
58,210
$55,371
$55,244
59,374
$56,474
$56,349
60,562
$57,604
$57,476
61,773
$58,756
$60,350
64,862
$61,694
$61,557
66,159
$62,927
$62,788
67,482
$64,186
$64,044
68,832
$65,470
$62,323
30,107
69,476
44,290
38,399
52,849
42,296
51,306
73,486
52,946
54,225
44,676
15,783
31,804
51,789
73,310
n/a
$37,952
$62,796
30,392
72,088
48,404
42,069
55,000
53,028
55,548
75,672
71,222
54,491
46,839
19,905
39,503
49,387
74,878
n/a
$41,894
$62,338
35,862
105,969
49,213
44,205
49,465
47,676
61,007
72,144
73,700
55,121
50,059
13,500
36,473
56,976
73,616
n/a
$43,048
$71,811
30,300
104,180
48,545
39,808
38,861
46,749
74,548
73,252
76,927
51,860
55,114
11,659
36,309
54,111
69,189
n/a
$39,407
$73,322
32,448
96,126
49,479
42,873
55,145
64,791
60,681
78,313
80,495
59,007
55,866
17,264
34,874
43,790
51,102
n/a
$42,474
$57,557
31,439
n/a
44,131
29,627
44,710
44,951
57,494
71,497
98,421
53,640
48,724
16,904
30,695
41,106
51,391
n/a
$37,652
$64,173
33,550
45,415
60,946
49,727
55,538
57,494
71,497
92,861
53,640
49,211
16,904
33,501
39,284
51,391
n/a
$39,201
$65,456
34,154
46,323
73,547
50,722
56,648
58,644
72,927
94,718
54,713
84,190
17,242
34,171
42,347
52,419
n/a
$40,255
$66,765
34,837
47,249
75,018
51,736
57,781
59,817
74,386
96,613
55,807
81,474
17,587
34,855
43,194
53,467
n/a
$40,724
$68,100
35,534
48,194
76,518
52,771
58,937
61,013
75,873
98,545
56,923
79,817
17,939
35,552
44,058
54,537
n/a
$41,480
$69,462
36,245
49,158
78,049
53,826
60,116
62,233
77,391
100,516
58,061
79,591
18,298
36,263
44,939
55,627
n/a
$42,261
$70,852
36,970
50,141
79,610
54,903
61,318
63,478
78,939
102,526
59,223
81,182
18,664
36,988
45,837
56,740
n/a
$43,106
$72,269
37,709
51,144
81,202
56,001
62,544
64,748
80,517
104,577
60,407
82,806
19,037
37,728
46,754
57,875
n/a
$43,968
$73,714
38,463
52,167
82,826
57,121
63,795
66,043
82,128
106,668
61,615
84,462
19,418
38,483
47,689
59,032
n/a
$44,825
$75,188
39,233
53,211
84,482
58,263
65,071
67,363
83,770
108,801
62,848
19,806
39,252
48,643
60,213
n/a
$45,674
$76,692
40,017
54,275
86,172
59,428
66,372
68,711
85,446
110,977
64,105
20,202
40,037
49,616
61,417
n/a
$46,587
Total General Fund
$47,405
$49,380
$51,768
$52,450
$54,037
$48,745
$48,432
$50,025
$51,053
$52,068
$53,099
$54,161
$56,489
$57,614
$58,757
$59,932
Enterprise
Airport
BSED
Transportation
Parking
Water
Sewer
Library
Total Enterprise
$46,972
44,694
31,375
35,423
36,004
35,082
n/a
$31,260
$51,750
49,103
31,991
36,835
41,942
39,467
n/a
$34,050
$49,202
50,316
33,352
37,362
29,473
29,002
n/a
$28,948
$44,746
49,154
31,553
34,955
35,952
37,896
n/a
$32,623
$42,833
48,069
32,578
30,576
36,621
38,784
n/a
$33,273
$39,678
40,757
28,576
30,621
39,949
32,781
n/a
$30,596
$64,882
47,306
30,767
33,594
40,481
56,127
n/a
$38,662
$66,180
48,252
31,383
34,266
41,291
57,249
n/a
$39,276
$67,503
49,218
32,010
34,952
42,117
58,394
n/a
$40,023
$68,853
50,202
32,651
35,651
42,959
59,562
n/a
$40,824
$70,230
51,206
33,304
36,364
43,818
60,753
n/a
$41,640
$71,635
52,230
33,970
37,091
44,695
61,968
n/a
$42,473
$73,068
53,275
34,649
37,833
45,589
63,208
n/a
$43,322
$74,529
54,340
35,342
38,589
46,500
64,472
n/a
$44,189
$76,020
55,427
36,049
39,361
47,430
65,761
n/a
$45,073
$77,540
56,535
36,770
40,149
48,379
67,076
n/a
$45,974
Total City
$41,903
$44,172
$43,892
$45,540
$46,570
$42,070
$44,744
$45,911
$46,858
$47,796
$48,745
$49,720
$51,486
$52,512
$53,556
$54,627
(1) Most Recreation department employees are part-time employees.

(2) Includes: Auditor General, Zoning, City Council, Ombudsperson, City Clerk, and Elections.
(3) Includes: Civic Center, Human Rights, Administrative Hearings, Homeland Security, Non-departmental
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Appendix C.3

Benefits
($ in millions)
2013
2014
2015
2016
2018
2019
2017
2020
2021
2022
2023
Active employees
Assumed inflation
Medical costs per head ($ in actuals) (1)
PFRS
General City
Water/Sewer
Library
36 District Court
Heads
PFRS
General City
Water/Sewer
Library
36 District Court
9,205 $
8,124
9,841
8,421
7,441
12,098
3,890
1,963
978
1,890
335
362
Total Active Medical costs

PFRS
General City
Water/Sewer
Library
36 District Court
8,795 $
7,954
8,729
8,309
7,240
12,944
3,986
1,853
1,048
1,890
335
362
9,388 $
8,491
9,316
8,871
7,708
13,819
4,110
1,813
1,065
1,890
335
362
10,051 $
9,088
9,968
9,493
8,255
14,793
4,123
1,811
1,065
1,890
335
362
10,786 $
9,751
10,694
10,187
8,854
15,875
6.0%
6.0%
6.0%
6.0%
11,433 $
10,336
11,336
10,799
9,385
16,828
12,119 $
10,956
12,016
11,446
9,949
17,838
12,846 $
11,614
12,737
12,133
10,545
18,908
13,617 $
12,311
13,501
12,861
11,178
20,042
6.0%
14,434
13,049
14,312
13,633
11,849
21,245
4,123
1,809
1,065
1,890
335
362
4,123
1,809
1,065
1,890
335
362
4,123
1,809
1,065
1,890
335
362
4,123
1,808
1,065
1,890
335
362
4,123
1,806
1,065
1,890
335
362
4,123
1,806
1,065
1,890
335
362
35.8 $
15.9
9.6
15.9
2.5
4.4
84.2 $
35.1 $
14.7
9.1
15.7
2.4
4.7
81.7 $
38.6 $
15.4
9.9
16.8
2.6
5.0
88.2 $
41.4 $
16.5
10.6
17.9
2.8
5.3
94.6 $
44.5 $
17.6
11.4
19.3
3.0
5.7
101.5 $
47.1 $
18.7
12.1
20.4
3.1
6.1
107.6 $
50.0 $
19.8
12.8
21.6
3.3
6.4
114.0 $
53.0 $
21.0
13.6
22.9
3.5
6.8
120.8 $
56.1 $
22.2
14.4
24.3
3.7
7.2
128.1 $
59.5
23.6
15.2
25.8
4.0
7.7
135.7
35.8 $
9.1
4.4
49.2 $
35.0 $
8.4
4.7
48.0 $
38.5 $
8.6
5.0
52.1 $
41.4 $
9.2
5.3
55.9 $
44.4 $
9.8
5.7
60.0 $
47.1 $
10.4
6.1
63.6 $
49.9 $
11.0
6.4
67.4 $
52.9 $
11.7
6.8
71.4 $
56.1 $
12.4
7.2
75.7 $
59.4
13.1
7.7
80.2
Assumed inflation (2)
5.0%
5.6%
3.3%
4.6%
4.2%
5.6%
5.2%
5.6%
4.9%
4.8%
10,683 $
17,027
181.9 $
11,213 $
17,027
190.9 $
11,836 $
17,027
201.5 $
12,230 $
17,027
208.2 $
12,790 $
17,027
217.8 $
13,330 $
17,027
227.0 $
14,078 $
17,027
239.7 $
14,804 $
17,027
252.1 $
15,631 $
17,027
266.1 $
16,391 $
17,027
279.1 $
17,178
17,027
292.5
130.0 $
68.1%
138.3 $
68.6%
142.9 $
68.6%
149.4 $
68.6%
155.7 $
68.6%
164.5 $
68.6%
173.0 $
68.6%
182.6 $
68.6%
191.5 $
68.6%
200.7
68.6%
$
General Fund Active Medical costs
PFRS
General City
36 District Court
Retirees
Implied Medical costs per head ($ in actuals)

Heads
Total Retiree Medical costs
General Fund portion of Retiree Medical costs (3) (4)

% of total
Footnotes:
(1) Based on Milliman letter dated November 3, 2013, Re: City of Detroit Active Health Plan Projections.
(2) Based on census data of Retirees by department. Unknown retirees have been allocated across all non-uniform departments. Individuals having retired from departments that no longer exist have been allocated across active General Fund departments.
(3) Growth assumptions based on plan provisions outline in Milliman letter dated June 30, 2013.
(4) Retirees representing departments in transition, such as Health & Wellness and PLD, have been included in the allocation across active General Fund departments.
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Appendix C.4

Pension
($ in millions)
2014
Third-party projections
Milliman
PFRS + GRS (baseline @ 7%)
Normal
UAAL
Existing DC plan (PFRS)
Total City
PFRS
General City
DOT
Water/Sewer
Library
2015
325.0
76.0
64.0
3.0
2016
363.0
77.0
87.0
4.0
2018
2019
2017
402.0
78.0
110.0
4.0
444.0
80.0
135.0
5.0
457.0
81.0
137.0
6.0
2020
2021
277.0
75.0
43.0
2.0
474.0
81.5
138.0
6.6
163.0 $
63.8
27.7
66.6
3.9
325.0 $
180.0 $
72.1
31.2
75.2
4.5
363.0 $
198.0 $
80.4
34.8
83.9
5.0
402.0 $
217.0 $
89.4
38.7
93.3
5.5
444.0 $
219.0 $
93.7
40.6
97.8
5.8
457.0 $
224.0 $
98.5
42.7
102.8
6.1
474.0 $
486.0
82.0
139.1
7.3
2022
2023
495.0
82.6
140.1
8.0
504.0
83.1
141.2
8.8
225.0 $
102.8
44.5
107.3
6.4
486.0 $
222.0 $
107.5
46.6
112.2
6.6
495.0 $
221.0
111.5
48.3
116.3
6.9
504.0
Total City Pension plans
139.0 $
54.4
23.6
56.7
3.4
277.0 $
36th District Court (State plan)

Total estimated City Pension
5.0
282.0 $
5.0
330.0 $
5.0
368.0 $
5.0
407.0 $
5.0
449.0 $
5.0
462.0 $
5.0
479.0 $
5.0
491.0 $
5.0
500.0 $
5.0
509.0
162.8 $
39.1
201.9 $
179.8 $
43.4
223.2 $
197.7 $
48.4
246.1 $
216.7 $
53.7
270.5 $
218.7 $
56.4
275.1 $
223.7 $
59.2
282.9 $
224.7 $
61.8
286.5 $
221.7 $
64.5
286.2 $
220.7
66.9
287.6
5.0
206.8 $
5.0
228.2 $
5.0
251.0 $
5.0
275.4 $
5.0
280.0 $
5.0
287.8 $
5.0
291.4 $
5.0
291.2 $
5.0
292.5
General Fund
PFRS
General City - General Fund
Estimated City Pension plans (GF)
$
$
138.8 $
33.4
172.2 $
36th District Court (State plan)

Total estimated GF Pension
5.0
177.2 $
Pension unfunded liability

PFRS
$
1,446.0
GRS
2,077.0
1,428.0
2,095.0
1,389.0
2,095.0
1,327.0
2,075.0
1,241.0
2,031.0
1,148.0
1,976.0
1,040.0
1,906.0
925.0
1,821.0
n/a
n/a
n/a
n/a
Footnotes:
(1) Actual FY13 pension expenses accrued are being investigated.
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Appendix D.1

Debt summary
($ in millions)
Type
LTGO
Refinance (LTGO)
UTGO
Capital Lease
POC
POC swap
Debt Service
Principal
LTGO
Refinance (LTGO)
UTGO
Capital Lease
Total debt principal
Interest
LTGO
Refinance (LTGO)
UTGO
Capital Lease
Total debt interest
GF adjustment (1)
Total debt service
GF debt service (LTGO)
Debt service fund (UTGO) (2)
POC (3)
Principal
POC - Governmental
POC - EF (incl. DDOT)
Total POC principal
Interest
POC - Governmental
POC - EF (incl. DDOT)
POC swap - Governmental
POC swap - EF (incl. DDOT)
Total POC interest
2013
$
2014
Funding source
Sr. Lien on DSA & Self-Insurance
3rd Lien on DSA
Property taxes
n/a
n/a
Wagering taxes
Total principal
2015
2016
Maturity
2013-2035
2033
2014-2028
n/a
2025-2035
2029-2034
Interest
rate
4.00%-8.00%
2.50%-5.30%
3.75%-5.375%
n/a
Floating-5.989%
6.323%-6.356%
2018
2017
2019
Beg. Bal.
2013
$
452.6
129.5
510.8
1.6
1,451.9
n/a
$
2,546.4
2020
2021
Paid by
General Fund
Portion
2022
Partially
General
Fund
2023
41.8 $
41.7
0.5
84.0
47.7 $
2.9
39.8
0.1
90.5
33.5 $
4.4
37.9
75.8
35.1 $
4.6
34.9
74.6
13.6 $
4.9
36.7
55.1
14.2 $
5.1
37.5
56.8
14.9 $
5.3
37.0
57.2
15.7 $
5.6
38.2
59.4
16.8 $
5.8
39.5
62.1
16.0 $
6.1
26.6
48.7
16.7
6.5
24.2
47.3
23.3
4.2
28.9
0.0
56.4
21.3
6.1
26.7
0.0
54.1
18.2
6.0
24.7
48.9
16.5
5.8
22.8
45.2
14.8
5.6
21.0
41.4
14.1
5.4
19.1
38.6
13.4
5.1
17.1
35.7
12.7
4.9
15.2
32.8
11.9
4.7
13.2
29.8
11.1
4.4
11.2
26.6
10.4
4.1
9.7
24.2
2.7
143.1 $
144.6 $
124.7 $
119.8 $
96.5 $
95.4 $
92.9 $
92.3 $
91.9 $
75.3 $
71.5
72.6 $
70.6
78.1 $
66.5
62.1 $
62.6
62.1 $
57.7
38.9 $
57.6
38.8 $
56.5
38.8 $
54.1
38.9 $
53.4
39.3 $
52.7
37.6 $
37.7
37.5
33.9
18.4 $
4.7
23.1
23.6 $
6.0
29.6
26.5 $
6.8
33.3
29.4 $
7.5
37.0
32.6 $
8.3
41.0
36.1 $
9.2
45.3
36.4 $
9.3
45.7
38.3 $
9.8
48.1
40.3 $
10.3
50.6
42.4 $
10.8
53.2
44.6
11.4
56.0
30.3
7.7
40.6
5.3
84.0
29.5
7.5
40.6
5.3
82.9
28.4
7.3
40.6
5.3
81.5
27.2
6.9
40.6
5.3
80.0
25.8
6.6
40.6
5.3
78.2
24.2
6.2
40.6
5.3
76.2
22.5
5.7
40.6
5.3
74.1
21.2
5.4
39.8
5.2
71.6
19.8
5.1
39.1
5.1
69.1
18.3
4.7
38.5
5.0
66.4
16.6
4.2
37.9
4.9
63.6
Total POC
107.1 $
112.6 $
114.8 $
116.9 $
119.2 $
121.5 $
119.7 $
119.7 $
119.7 $
119.7 $
119.7
Total POC - Governmental

General Fund adjustment (1)
General Fund POC
89.3 $
(11.4)
77.9 $
93.7 $
(15.2)
78.5 $
95.5 $
(15.6)
79.9 $
97.2 $
(16.4)
80.8 $
99.0 $
(16.8)
82.2 $
100.8 $
(17.2)
83.6 $
99.4 $
(16.9)
82.5 $
99.3 $
(17.0)
82.4 $
99.2 $
(17.0)
82.2 $
99.2 $
(17.1)
82.0 $
99.1
(17.2)
81.9
150.5 $
29.1
70.6
250.2 $
156.6 $
34.0
66.5
257.2 $
142.0 $
34.9
62.6
239.5 $
142.9 $
36.1
57.7
236.7 $
121.0 $
37.0
57.6
215.7 $
122.4 $
37.9
56.5
216.9 $
121.3 $
37.2
54.1
212.7 $
121.2 $
37.4
53.4
212.0 $
121.5 $
37.5
52.7
211.6 $
119.6 $
37.6
37.7
195.0 $
119.5
37.7
33.9
191.1
Debt service + POC

Total GF debt service + POC
POC allocation to enterprise and other funds
Debt service fund (UTGO debt service)
Total
Footnotes:
(1) Represents allocations to/from other funds/departments.
(2) UTGO debt service already accounted for within gross property taxes, from which a transfer is made to the Debt Service fund.
(3) See Appendix D.2 for additional POC allocation detail.
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Appendix D.2

POC summary
($ in millions)
2014
2015
2016
2018
2019
2017
2020
2021
2022
2023
Total POC payments

Total Principal Payments
Total Interest Payments
Total Quarterly Interest (Part of Set-Aside Requirements)
Total Interest Swap Payments - PFRS (1)
Total Interest Swap Payments - GRS (1)
Total payments
POC payments by Pension system

PFRS
Principal
Interest
Quarterly
Swap
Subtotal: PFRS
DGRS
Principal
Interest
Quarterly
Swap
Subtotal: DGRS
Total payments
(29.6) $
(32.2)
(4.8)
(29.6)
(16.3)
(112.6) $
(33.3) $
(30.8)
(4.8)
(29.6)
(16.3)
(114.8) $
(37.0) $
(29.3)
(4.8)
(29.6)
(16.3)
(116.9) $
(41.0) $
(27.5)
(4.8)
(29.6)
(16.3)
(119.2) $
(45.3) $
(25.5)
(4.8)
(29.6)
(16.3)
(121.5) $
(45.7) $
(23.4)
(4.8)
(29.6)
(16.3)
(119.7) $
(48.1) $
(21.9)
(4.8)
(29.1)
(16.0)
(119.7) $
(50.6) $
(20.2)
(4.7)
(28.5)
(15.7)
(119.7) $
(53.2) $
(18.4)
(4.6)
(28.1)
(15.4)
(119.7) $
(56.0)
(16.3)
(4.5)
(27.6)
(15.2)
(119.7)
(11.1) $
(12.0)
(1.8)
(29.6)
(54.6)
(12.4) $
(11.5)
(1.8)
(29.6)
(55.4)
(13.8) $
(11.0)
(1.8)
(29.6)
(56.2)
(15.3) $
(10.3)
(1.8)
(29.6)
(57.0)
(16.9) $
(9.6)
(1.8)
(29.6)
(57.9)
(17.1) $
(8.7)
(1.8)
(29.6)
(57.2)
(18.0) $
(8.2)
(1.8)
(29.1)
(57.0)
(18.9) $
(7.6)
(1.7)
(28.5)
(56.8)
(19.9) $
(6.9)
(1.7)
(28.1)
(56.6)
(21.0)
(6.1)
(1.7)
(27.6)
(56.4)
(18.6)
(20.1)
(3.0)
(16.3)
(58.0)
(20.8)
(19.3)
(3.0)
(16.3)
(59.4)
(23.1)
(18.3)
(3.0)
(16.3)
(60.8)
(25.6)
(17.2)
(3.0)
(16.3)
(62.2)
(28.3)
(16.0)
(3.0)
(16.3)
(63.6)
(28.6)
(14.6)
(3.0)
(16.3)
(62.5)
(30.1)
(13.7)
(3.0)
(16.0)
(62.7)
(31.7)
(12.7)
(2.9)
(15.7)
(62.9)
(33.3)
(11.5)
(2.9)
(15.4)
(63.1)
(35.1)
(10.2)
(2.8)
(15.2)
(63.3)
(112.6) $
(114.8) $
(116.9) $
(119.2) $
(121.5) $
(119.7) $
(119.7) $
(119.7) $
(119.7) $
(119.7)
(6.6) $
(10.7)
(1.5)
(39.1)
(58.0) $
(6.8) $
(11.0)
(1.6)
(40.1)
(59.4) $
(6.9) $
(11.2)
(1.6)
(41.0)
(60.8) $
(7.1) $
(11.5)
(1.6)
(41.9)
(62.2) $
(7.3) $
(11.7)
(1.7)
(42.9)
(63.6) $
(7.1) $
(11.5)
(1.6)
(42.2)
(62.5) $
(7.2) $
(11.6)
(1.7)
(42.3)
(62.7) $
(7.2) $
(11.6)
(1.7)
(42.5)
(62.9) $
(7.2) $
(11.6)
(1.7)
(42.6)
(63.1) $
(7.2)
(11.7)
(1.7)
(42.7)
(63.3)
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.6) $
(1.9)
(3.0)
(0.4)
(11.0)
(45.9) $
(29.1) $
(1.8)
(2.9)
(0.4)
(10.8)
(45.0) $
(28.5) $
(1.8)
(2.9)
(0.4)
(10.6)
(44.2) $
(28.1) $
(1.8)
(2.8)
(0.4)
(10.4)
(43.5) $
(27.6)
(1.7)
(2.8)
(0.4)
(10.2)
(42.8)
DGRS POC payments by funding group

DDOT
Water/Sewer
Library
General City (2)
Total GRS payments
11.4%
18.5%
2.6%
67.5%
100.0%
POC Swap payments by funding group

PFRS
DDOT
Water/Sewer
Library
General City (2)
Total POC swap payments
Supporting allocations
Allocations
Funding Group
DDOT
Water/Sewer
Library
General City (2)
Subtotal: DGRS
PFRS
Total
2005-A
2006-A, 2006-B
Refunding Tranaction
$
106.3
171.4
24.5
626.9
$
929.1
Principal &
Interest
7.2%
11.5%
1.6%
42.2%
62.6%
GRS Swap
11.4%
18.5%
2.6%
67.5%
100.0%
PFRS Swap
0.0%
0.0%
0.0%
0.0%
0.0%
555.4
37.4%
0.0%
100.0%
1,484.5
100.0%
100.0%
100.0%
Footnotes:
(1) Allocation of swap interest based on $283.7 million of notional principal for GRS and $516.3 million of notional principal for PFRS.
(2) General City is comprised of a General Fund component as well as a portion allocated to other funds (i.e. Solid Waste fund, Street funds, and certain cost centers within Planning & Development, BSEED and Parking).
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EXHIBIT K
DWSD CURRENT AND HISTORICAL FINANCIAL INFORMATION
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City of Detroit
Detroit Water and Sewer Department
Water Fund
Historical Water Fund Income Statement
6/30/2008
Water Sales - Detroit
Water Sales - Suburban
Miscellaneous
Total Revenues
Source of Supply
Low-lift Pumping
High-lift Pumping
Purification
Water Quality Operations
Pumping Stations
Transmission and Distributions
Services and Meters
Hydrant Division
Commercial
Operations and Maintenance
Centeral City Staff Services
Administrative and General
Nonrecurring Capital Asset Adjustments
Net OPEB Obligation
Other Items
Depreciation
Total Operating Expenses
74,442,186 $
216,867,005
1,674,029
292,983,220
6/30/2009
65,360,449 $
206,282,285
2,452,729
274,095,463

6/30/2010
6/30/2011
65,580,546 $
210,662,057
9,227,823
285,470,426
74,810,362 $
237,099,865
4,091,974
316,002,201
6/30/2012
71,540,060 $
258,587,439
6,002,446
336,129,945
75,653,761
275,185,243
4,688,757
355,527,761
1,991,566
5,070,132
21,329,905
17,077,316
1,244,597
0
26,448,973
5,977,508
128,697
6,112,874
30,371,887
7,994,520
17,621,924
28,283,497
1,435,307
6,136,788
22,052,260
19,062,007
1,111,392
0
43,536,055
5,812,986
3,489
7,046,284
33,709,777
5,664,954
20,172,634
0
1,600,836
4,897,562
17,971,502
15,464,412
792,590
0
34,158,895
8,096,307
314,729
7,632,044
45,426,798
6,225,681
15,351,608
0
5,683,036
8,269,998
19,581,883
17,681,131
787,600
16,741,756
28,596,533
13,235,615
697,442
6,129,979
0
0
29,475,444
0
9,680,853
8,145,801
22,998,901
19,335,784
815,616
24,908,886
23,503,906
11,678,595
417,833
7,572,727
0
0
36,021,547
0
0
67,504,841
237,158,237
0
71,084,673
236,828,606
0
81,660,122
239,593,086
14,638,350
71,995,060
233,513,827
15,124,239
81,602,960
261,807,648
83,031,094
265,347,771
55,824,983
37,266,857
45,877,340
82,488,374
74,322,297
90,179,990
Investment Earnings (Losses)

Loss on Disposal of Capital Assets
Interest Expense, Net of Capitalized Interest
Amortization of Bond Issuance Costs
Miscellaneous Revenue (Expense)
Total Other Income (Expenses)
29,312,849
0
(123,619,840)
0
1,679,909
(92,627,082)
13,749,381
0
(112,905,999)
0
(7,920,379)
(107,076,997)
(23,979,799)
0
(107,044,663)
0
664,100
(130,360,362)
14,479,871
0
(111,666,753)
0
1,588,987
(95,597,895)
(72,582,266)
0
(108,750,464)
(7,059,640)
453,615
(187,938,755)
(6,941,979)
(127,866,520)
(8,533,883)
6,404,158
(136,938,224)
Decrease in Net Assets before Capital

Contributions, Transfers, and Special Items
(36,802,099)
(69,810,140)
(84,483,022)
(13,109,521)
(113,616,458)
(46,758,234)
Operating Income
3,787,570
7,152,542
21,686,100
15,998,705
782,672
19,328,514
28,420,176
16,750,695
508,762
6,919,951
0
0
24,996,371
18,735,709
17,248,909
Capital Contributions
Transfers In
Transfers Out
Special Items
Capital Contributions, Transfers In, Transfers
Out, and Special Items
605,746
9,575,331
0
0
340,076
0
0
0
111,777
0
0
0
211,745
0
0
0
20,500
0
0
0
165,403
10,181,077
340,076
111,777
211,745
20,500
165,403
Increase (Decrease) in Net Assets
(26,621,022)
(69,470,064)
(84,371,245)
(12,897,776)
(113,595,958)
(46,592,831)
Net Assets, Beginning

Adjustments to Net Assets
Net Assets, Beginning (Adjusted)
Net Assets, Ending
400,952,650
374,331,628
304,861,564
136,375,840
123,478,064
0
0
(84,114,479)
0
0
400,952,650
374,331,628
220,747,085
136,375,840
123,478,064
(26,621,022)
(69,470,064)
(84,371,245)
(12,897,776)
(113,595,958)
$ 374,331,628 $ 304,861,564 $ 136,375,840 $ 123,478,064 $
9,882,106 $
$
0 $
0 $
0 $
0 $
0 $
9,882,106
0
9,882,106
(46,592,831)
(36,710,725)
0
Source: FY 2013 information obtained from draft audited financial statements; Audited financial statements
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City of Detroit
Sewage Disposal Fund
Historical Sewage Fund Income Statement
6/30/2008
General Customers
Suburban Customers
City Departments
Sewage Surcharge
Miscellaneous
Total Revenues
6/30/2009

6/30/2010
6/30/2011
6/30/2012
6/30/2013
135,966,630 $
201,722,312
3,441,917
1,435,519
4,342,453
346,908,831
162,813,091 $
219,638,029
642,654
2,957,031
4,075,593
390,126,398
167,986,001 $
187,874,924
532,109
3,730,043
5,414,313
365,537,390
188,929,588 $
213,888,870
567,670
3,424,043
3,908,904
410,719,075
186,551,894 $
242,759,761
617,325
2,601,809
5,124,102
437,654,891
193,098,413
238,301,009
635,188
5,204,732
3,623,918
440,863,260
131,877,214
3,419,697
3,220,434
13,027,555
0
0
0
489,622
7,610,884
16,152,236
5,688,320
32,943,836
0
94,145,601
308,575,399
129,314,215
6,363,301
7,362,432
19,710,820
0
0
0
569,971
8,107,329
16,626,233
7,778,365
24,906,841
0
96,509,481
317,248,988
141,078,880
2,175,886
2,684,307
20,009,122
0
0
0
714,292
6,655,589
13,624,330
4,046,518
19,465,067
0
97,713,277
308,167,268
149,268,127
9,867,867
13,671,159
8,585,844
0
0
0
4,608,783
9,290,038
9,517,917
0
26,001,008
16,439,026
150,660,578
397,910,347
144,270,145
14,030,425
8,458,261
4,581,284
0
0
0
5,042,764
5,970,441
5,240,561
0
29,429,706
15,332,241
115,604,049
347,959,877
128,418,729
8,456,026
8,444,193
0
142,199
4,145,645
8,201,988
5,319,475
6,519,748
0
0
35,065,939
50,579,250
121,464,302
376,757,496
38,333,432
72,877,410
57,370,122
12,808,728
89,695,014
64,105,764
Investment Earnings (Losses)

Loss on Disposal of Capital Assets
Interest Expense, Net of Capitalized Interest
Amortization of Bond Issuance Costs
Miscellaneous Revenue
Total Other Income (Expenses)
27,634,679
0
(120,537,137)
0
1,548,292
(91,354,166)
11,501,806
0
(133,029,160)
0
9,331,912
(112,195,442)
(23,300,503)
0
(118,561,130)
0
124,285
(141,737,348)
(1,168,864)
(91,476,801)
(119,734,891)
0
2,209,701
(210,170,855)
(64,450,366)
0
(108,153,176)
(8,796,332)
1,846,318
(179,553,556)
(7,939,285)
(2,752)
(142,081,167)
(14,978,455)
861,759
(164,139,900)
Decrease in Net Assets before Capital

Contributions, Transfers, and Special Items
(53,020,734)
(39,318,032)
(84,367,226)
(197,362,127)
(89,858,542)
(100,034,136)
Sewage Treatment Plant

Interceptors and Regulators
Sewer Pumping Stations
Sewer Maintenance and Engineering
Meters
Industrial Waste Control
Sewer
Combined Sewage Overflow Control Basins
Commercial
Operations and Maintenance
Central Services and General Fund Reimbursements
Administrative and General
Other Items
Depreciation
Total Operating Expenses
Operating Income
Capital Contributions
Transfers In
Transfers Out
Special Items
Capital Contributions, Transfers In, Transfers
Out, and Special Items
0
1,511,419
(8,063,912)
(141,962,894)
2,322,233
0
0
(36,900,173)
6,610,573
0
0
0
5,523,194
0
0
0
0
0
0
0
0
0
0
0
(148,515,387)
(34,577,940)
6,610,573
5,523,194
(201,536,121)
(73,895,972)
(77,756,653)
(191,838,933)
(89,858,542)
(100,034,136)
Net Assets, Beginning

Adjustments to Net Assets
Net Assets, Ending
877,308,457
675,772,336
601,876,364
439,161,426
247,322,493
157,463,951
0
0
(84,958,285)
0
0
0
(201,536,121)
(73,895,972)
(77,756,653)
(191,838,933)
(89,858,542)
(100,034,136)
$ 675,772,336 $ 601,876,364 $ 439,161,426 $ 247,322,493 $ 157,463,951 $ 57,429,815
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City of Detroit
Water Fund
Historical Water Fund Balance Sheet
As of:
6/30/2008
$
6/30/2009
6/30/2010
6/30/2011
6/30/2012
6/30/2013
48,660,120 $
49,496,338
80,194 $
44,013,126
11,585,084 $
21,192,353
7,357,748 $
84,018,134
17,969,040 $
0
21,321,725
55,599,174
Billed Accounts Receivable

Unbilled Accounts Receivable
Other Accounts Receivable
Less: Allowance for Doubtful Accounts
Total Accounts Receivable, Net
62,904,132
23,088,374
1,740,581
(35,952,199)
51,780,888
70,619,839
24,551,149
0
(41,327,531)
53,843,457
61,573,023
26,702,430
2,284,629
(25,061,864)
65,498,218
72,914,205
30,350,253
3,757,139
(25,387,639)
81,633,958
85,327,741
37,465,551
4,410,841
(28,259,741)
98,944,392
76,807,485
31,426,122
2,827,025
(27,158,423)
83,902,209
Due from Other Funds

Due from Fiduciary Funds
Inventories
Prepaid Expenses
Restricted Cash and Cash Equivalents
Restricted Investments
Restricted Other Accounts Receivable
Resticted Due from Other Funds
Total Current Assets
21,334,188
0
7,350,654
1,498,226
23,731,177
106,114,606
0
13,824,852
323,791,049
67,887,115
0
5,554,349
1,211,910
27,303,429
84,743,357
0
6,610,671
291,247,608
118,670,060
0
7,251,842
1,273,189
5,554,329
106,879,144
339,247
9,393,793
347,637,259
66,690,098
0
5,939,985
1,510,001
8,870,389
134,715,746
0
4,045,774
394,781,833
41,459,509
0
5,660,326
4,497,545
40,565,853
139,056,728
0
0
348,153,393
48,334,968
1,680,314
6,261,724
3,819,179
0
0
0
0
220,919,293

Other Receivables
Net Pension Asset
Deffered Charges
Fair Value of Derivatives
Bond and Pension Obligation Certificate Issueance Costs
Total Non-Current Assets
11,884,886
435,763,345
15,461,872
338,514,873
14,192,858
221,486,588
3,810,114
45,032,315
2,179,760
195,711,983
77,642,310
0
0
45,222,267
570,512,808
81,680,247
42,545,292
0
0
478,202,284
85,525,858
40,268,106
26,984,477
0
388,457,887
88,474,553
37,990,918
27,693,455
0
203,001,355
90,677,096
38,321,804
0
0
326,890,643
24,045,179
281,068,512
5,121,918
101,134,107
36,280,286
0
0
447,650,002
2,045,920,357
2,131,725,774
2,164,861,726
2,172,321,545
2,157,804,200
2,083,632,381
4,500,379
1,927,019
14,179,042
$ 2,940,224,214
$ 2,901,175,666
$ 2,905,457,251
$ 2,772,031,752
$ 2,847,027,278
$ 2,752,201,676
Cash and Cash Equivalents

Investments
Net Capital Assets

Deferred Outfolows of Resources
Total Assets
Current Liabilities
Accounts and Contracts Payable
Accrued Salaries and Wages
Due to Other Funds
Due to Fiduciary Funds
Accrued Interest Payable
Other Accrued Liabilities
Revenue Bonds and State Revolving Loans Payable, Net
Pension Obligation Certificates of Participation
Capital Leases Payable within One Year
Accrued Compensated Absences
Accrued Workers' Compensation
Claims and Judgements
Pollution Remediation Obligations
Total Current Liabilities
36,663,387 $
3,114,934
15,392,726
1,788,861
49,689,756
5,226,448
32,890,000
0
863,422
7,288,290
2,056,000
528,700
0
155,502,524
32,601,306 $
2,418,786
58,809,093
3,226,516
57,500,394
5,612,337
35,170,000
257,831
894,020
7,091,446
2,087,000
6,000
20,992
205,695,721
33,222,785 $
2,519,342
115,215,099
5,056,959
58,466,586
12,532,988
36,760,000
593,104
663,649
7,078,769
2,011,000
80,000
0
274,200,281
28,951,855 $
922,524
36,204,233
8,549,055
57,839,797
18,295,619
45,090,000
913,613
30,534
6,427,622
1,868,000
3,531,000
0
208,623,852
36,736,029 $
1,096,137 $
14,972,320
10,952,567
66,907,594
10,092,925
33,195,000
1,250,905
0
6,806,399
1,489,000
68,000
0
183,566,876
23,947,477
969,965
8,272,748
0
66,454,704
13,592,704
41,380,000
2,855,885
0
9,340,642
1,435,000
17,236
0
168,266,361
Long-Term Liabilities
Pension Obligation Certificates of Participation Payable, Net
Capital Leases Payable
Net OPEB Obligation
Derivative Instruments - Swap Liability
Total Long-Term Liabilities
2,295,236,022
81,333,125
1,503,991
7,614,170
8,620,754
9,072,000
7,010,000
0
0
2,410,390,062
2,263,338,649
81,072,429
657,430
16,611,769
11,919,904
8,608,000
8,410,200
0
0
2,390,618,381
2,153,379,619
80,477,124
22,423
27,944,436
4,059,727
8,942,000
4,469,000
80,000
215,506,801
2,494,881,130
2,114,741,662
79,560,644
0
40,578,926
4,453,598
8,469,000
243,000
0
191,883,006
2,439,929,836
2,485,717,942
78,306,872
0
53,303,165
2,614,912
8,850,000
218,500
0
24,566,905
2,653,578,296
2,447,241,502
76,699,025
0
70,552,075
1,282,223
8,155,000
226,750
0
16,489,465
2,620,646,040
Total Liabilities
2,565,892,586
2,596,314,102
2,769,081,411
2,648,553,688
2,837,145,172
2,788,912,401
Invested in Capital Assets, Net of Debt Related

Restricted for Capital Acquisitions
Restricted for Debt Service
Unrestricted
Total Net Assets
131,959,821
98,352,666
131,394,921
62,141,704
235,302,277
57,338,174
87,293,229
25,818,115
22,648,822
0
66,934,304
78,420,017
97,828,028
101,862,800
203,831,414
118,099,329
40,795,652
(118,665,224)
(63,175,262)
(429,251,585)
$ 374,331,628 $ 304,861,564 $ 136,375,840 $ 123,478,064 $
9,882,106 $
Footnotes:
Reporting classification of current liabilities differs from audited financial statements for comparison
(22,450,280)
0
142,557,878
(156,818,323)
(36,710,725)
-
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City of Detroit
Historical Sewage Fund Balance Sheet
As of:
6/30/2008
$
Cash and Cash Equivalents

Investments
6/30/2009
42,472,216 $
29,222,612
6/30/2010
6,913,527 $
36,722,118
6/30/2011
4,088,652 $
32,055,864
6/30/2012
5,292,173 $
125,640,610
6/30/2013
25,643,695 $
0
11,071,610
0
Billed Accounts Receivable

Unbilled Accounts Receivable
Grants Receivable
Other Accounts Receivable
Less: Allowance for Doubtful Accounts
Total Accounts Receivable, Net
129,857,010
46,995,974
0
2,271,581
(90,605,647)
88,518,918
130,776,339
55,982,465
0
168,267
(81,078,369)
105,848,702
111,384,353
54,205,923
1,083,458
10,850,578
(54,927,143)
122,597,169
123,620,671
63,807,974
0
25,485,867
(57,467,793)
155,446,719
131,636,100
55,915,921
0
25,910,127
(70,130,129)
143,332,019
10,800,510
(68,548,573)
136,287,418
Due from Other Funds

Due from Fiduciary Funds
Inventories
Prepaid Expenses
Resticted Due from Other Funds
Total Current Assets
20,030,027
0
7,972,508
1,870,227
19,993,654
71,438,000
13,500,000
295,018,162
67,772,718
0
7,823,491
1,851,410
35,118,436
109,529,976
2,537,711
374,118,089
102,440,110
0
6,561,739
3,538,840
8,136,025
125,839,450
12,105,832
417,363,681
30,251,006
0
6,977,146
3,441,704
3,015,785
143,315,183
12,570,717
485,951,043
14,898,805
0
8,884,679
1,819,151
215,249,247
146,371,609
10,640,798
566,840,003
14,751,256
1,409,855
9,762,803
853,192
0
0
0
174,136,134

Other Receivables
Net Pension Asset
Deffered Charges
Fair Value of Derivatives
Bond and Pension Obligation Certificate Issueance Costs
Total Non-Current Assets
0
475,640,082
0
84,465,857
0
0
50,203,227
610,309,166
5,491,507
290,953,454
0
87,286,336
47,480,761
0
0
431,212,058
6,334,576
210,268,220
0
88,455,199
44,772,379
14,947,297
0
364,777,671
2,556,843
84,171,807
0
86,874,832
42,063,997
14,408,688
0
230,076,167
0
129,227,781
0
86,245,896
45,428,167
0
0
260,901,844
100,037,594
355,482,764
3,750,000
91,319,602
43,193,749
0
0
593,783,709
3,022,810,992
3,094,661,240
3,130,366,599
2,929,134,451
2,923,013,636
2,861,256,656
73,286,652
63,548,517
15,979,577
$ 3,928,138,320
$ 3,899,991,387
$ 3,985,794,603
$ 3,708,710,178
$ 3,766,735,060
$ 3,629,176,499
Net Capital Assets

Deferred Outfolows of Resources
Total Assets
Current Liabilities
Accounts and Contracts Payable
Accrued Salaries and Wages
Due to Other Funds
Due to Fiduciary Funds
Accrued Interest Payable
Pension Obligation Certificates of Participation Payable
Other Accrued Liabilities
Capital Leases Payable within One Year
Total Current Liabilities
36,518,723 $
1,494,149
22,823,654
7,150,822
48,788,672
58,645,000
0
7,051,673
863,422
4,590,574
797,000
80,000
0
188,803,689
33,436,847 $
1,579,810
72,444,082
16,970,730
52,830,943
60,630,000
290,746
9,316,193
894,020
4,577,518
784,000
625,500
890,000
255,270,389
29,902,794 $
1,608,515
131,927,362
1,772,294
62,455,024
70,345,000
672,089
16,208,631
663,649
4,293,031
741,000
865,074
956,878
322,411,341
49,085,299 $
519,646
70,900,052
8,603,294
61,396,780
72,944,000
1,035,281
16,667,493
30,534
4,120,387
667,000
0
973,113
286,942,879
126,545,085
67,490,396
53,141,033 $
705,067
40,083,914
6,989,284
54,945,024
76,575,000
1,417,492
17,811,488
0
3,830,144
565,000
19,500
340,613
256,423,559
50,488,376
602,720
52,036,220
0
70,858,984
78,385,000
3,236,213
23,327,269
0
717,569
551,000
0
0
280,203,351
Long-Term Liabilities
Pension Obligation Certificates of Participation Payable, Net
Capital Leases Payable
Net OPEB Obligation
Derivative Instruments - Swap Liability
Total Long-Term Liabilities
2,948,130,743
92,165,806
1,503,991
8,868,194
6,301,561
3,185,000
3,407,000
0
0
3,063,562,295
2,920,111,415
91,871,829
657,430
17,924,439
8,277,527
2,883,000
261,494
857,500
0
3,042,844,634
2,870,184,745
91,195,843
22,423
30,452,039
3,266,334
2,969,000
43,392
151,157
225,936,903
3,224,221,836
2,821,254,302
90,157,332
0
43,203,839
3,803,238
2,875,000
1,500,000
0
211,651,095
3,174,444,806
3,173,429,787
88,736,610
0
56,836,081
1,672,337
2,989,000
1,500,000
0
27,683,735
3,352,847,550
3,112,192,669
86,914,659
0
70,445,095
477,410
2,742,000
190,000
0
18,581,500
3,291,543,333
Total Liabilities
3,252,365,984
3,298,115,023
3,546,633,177
3,461,387,685
3,609,271,109
3,571,746,684
Invested in Capital Assets, Net of Debt Related

Restricted for Capital Acquisitions
Restricted for Debt Service
Unrestricted
Total Net Assets
427,406,590
397,705,998
423,561,717
122,747,952
553,873,948
216,368,007
60,588,611
36,232,528
30,070,066
31,318,712
0
0
112,949,550
142,214,512
127,990,977
145,174,047
255,972,332
227,211,405
74,827,585
25,723,326
(142,461,334)
(51,918,218)
(652,382,329)
(386,149,597)
$ 675,772,336 $ 601,876,364 $ 439,161,426 $ 247,322,493 $ 157,463,951 $ 57,429,815
Footnotes:
Reporting classification of current liabilities differs from audited financial statements for comparison
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EXHIBIT L
DWSD FINANCIAL PROJECTIONS
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City of Detroit
Water and Sewage Disposal Fund
10-Year Projections
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City of Detroit
Assumptions
Assumptions
Description
Revenue:
Volumes
Detroit Retail - Water/Sewer
FY 2014 and FY 2015 based on DWSD budget estimates. Approximately 6.3% in total volume decline from FYs' 2015 - 2023
based upon SEMCOG population decline.
Wholesale - Sewer
FY 2014 and FY 2015 based on DWSD budget estimates by customer. FYs' 2016 - 2023 reflect no growth from FY 2015
estimates.
Wholesale - Water
FY 2014 based on DWSD budget estimate by customer less 2.0%. FY 2015 based on DWSD budget estimate by customer. FY's
2015 - 2023 reflect total volume decline of approximately 2.0%.
Flint - Water
Assumed to exit the Water System in FY 2017.
Detroit Retail - Sewer
15.0% of retail revenues in FY 2014 improving to 11.0% by FY 2018 and staying constant at 11.0% of retail revenues through the
forecast period.
Wholesale - Sewer
2.0% of suburban revenues throughout the forecast period.
Wholesale - Water
n/a
Detroit Retail - Water
14.0% of retail revenues in FY 2014 improving to 10.0% by FY 2018 and staying constant at 10.0% of retail revenues through the
forecast period.
Bad debt
Miscellaneous operating
IWC Charges
FY 2014 represents DWSD budget estimates and increases 4.0% annually thereafter.
Industrial Surcharges
FY 2014 and FY 2015 represent DWSD budget estimates. FYs' 2016 - 2023 reflect no growth from FY 2015 budget estimates.
Other
Base amount represents normalized historical average, assumed to increase annually by inflation growth rate.
Nonoperating
Base amount represents normalized historical average, assumed to increase annually by inflation growth rate.
Earnings on investment
1.5% of adjusted annual fund balances. Return based on adjusted average return in prior three years.
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City of Detroit
Assumptions (cont'd)
Assumptions
Description
Operating & maintenance expenditures:

Salaries & wages
Headcount
Beginning FTE of 1,706 based on 6/30/13 level. Optimization of labor to 1,000 FTE by FY 2020 through natural attrition assumed
to be 10.0% in FY 2014 and 5.0% in FYs' 2015 - 2018. FYs' 2019 and 2020 reflect attrition required to reach FTE goal of 1,000.
Total headcount allocation assumed to be 63.0% Water and 37.0% Sewer per management estimates. Employees whose services
are shared between Water and Sewer Systems are budgeted in the Water System. Shared labor costs are transferred from the
Water System to the Sewer System.
Average wages
FY 2014 average wage rate of $43,600 based on current DWSD budget analysis. Assumed 10.0% increase in FY 2015 related to
job classification and management input on related compensation changes due to optimization. FYs' 2016 - 2023 reflect FY 2015
base amount with annual inflationary increases.
Overtime
FYs' 2014 - 2020 base amount represents historical average dollar amount with slow decline; FYs' 2021 - 2023 based upon
historical average percentage of salaries and wages.
Pension
Represents required reimbursements to general fund per Plan of Adjustment ("POA") forecast; additional amounts for defined
contribution plan of 5.0% of salaries and wages.
Other fringes
OPEB - Represents required reimbursements to general fund per POA forecast, additional 2.0% of salaries and wages for future
retiree healthcare; Active employee healthcare - assumed to be $8,250 per FTE in FY 2014 (active employee healthcare growth
rates: FY 2015 7.5%; FY 2016 7.0%; FY 2017 6.5%; FY 2018 6.0%; FY 2019 5.5%; FYs' 2020 - 2023 5.0%); Other fringe
benefits - includes fixed and variable expenses, variable portion based upon historical average of salaries and wages, fixed portion
assumed to be inflationary.
Purchased services
Base amount represents FY 2014 DWSD budgeted amount reduced for various City of Detroit shared costs in FY 2015 and FY
2016; inflationary growth thereafter.
Telecommunications
Base amount represents FY 2014 budgeted amount; inflationary growth thereafter.
Contractual services
Based on normalized amounts with additional outsourcing costs; inflationary growth thereafter.
Repairs & maintenance
FY 2014 represents adjusted budgeted amount; inflationary growth thereafter.
Utilities
Based upon forecasted volumes with 80.0% variable and 20.0% fixed, cost per mcf increase of 3.2% annually.
Chemicals
Based upon forecasted volumes with 80.0% variable and 20.0% fixed, cost per mcf increase inflationary.
Other
Base amount represents normalized historical average; inflationary growth thereafter.
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City of Detroit
Assumptions (cont'd)
Assumptions
Description
Financing:
Debt
Existing debt
Represents existing debt amortization on currently outstanding DWSD debt.
New money bonds
Issuance amounts necessary to fund CIP requirements; interest rate - 4.63% based upon Miller Buckfire analysis.
Issuance costs
Cost of issuance - 1.5% of the size of issuance.
Debt service reserve
Reserve funding - 6.5% of the size of issuance.
Reserve funding:
O&M fund
Operating reserve fund increase from 45 days to 90 days of O&M expenses by FY 2023.
ER&R fund
Maintained at bond ordinance requirements.
Other:
Transfer account
Represents transfer of expenses between Water and Sewer Systems. Based upon management allocation.
Biosolids savings
Projected operating expense savings related to biosolids program assumed to begin in FY 2017.
Source: PMA Consultants
Capital Improvement Program:

Annual estimates
Based upon 10-year study completed by OHM Advisors. Additional CIP added (unidentified capital projects) in FYs' 2020 - 2023.
FY 2014 and FY 2015 reflect CIP amounts per DWSD's budget.
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City of Detroit
Consolidated Systems
Proforma Income Statement Projections
(in millions of dollars)
Revenues:
Operating revenues
2015
2016
2017
$ 894.4
$ 909.2
$ 953.0
$ 968.1
$ 995.8
$ 1,032.2
388.8
201.8
590.6
415.4
207.4
622.8
429.0
213.1
642.1
439.2
218.8
657.9
454.0
223.4
677.4
303.8
286.4
311.0
310.2
(278.0)
(23.3)
10.6
0.6
(290.1)
(278.7)
(23.4)
10.4
0.6
(291.0)
(281.9)
(23.5)
9.7
0.6
(295.0)
Expenses:
Operating & maintenance
Depreciation
Total operating expenses
Operating income
Nonoperating revenues (expenses):
Interest expense
Amortization of bond issuance costs
Earnings on investments
Nonoperating revenue
Total nonoperating income (expenses)
Increase (decrease) in net assets
Fund net assets - beginning
Fund net assets - ending

2018
2019
2020
2014
2021
2022
2023
$ 1,070.1
$ 1,111.3
$ 1,154.2
$ 1,198.8
461.5
228.0
689.4
465.1
232.6
697.7
472.8
237.8
710.7
487.3
243.1
730.4
496.9
249.2
746.1
318.4
342.8
372.4
400.7
423.8
452.8
(284.5)
(23.4)
10.2
0.6
(296.9)
(285.8)
(23.5)
10.5
0.7
(298.2)
(286.7)
(23.6)
10.9
0.7
(298.7)
(286.3)
(23.6)
11.5
0.7
(297.8)
(285.4)
(23.7)
12.1
0.7
(296.3)
(283.0)
(23.8)
12.8
0.7
(293.3)
(280.6)
(22.7)
13.4
0.7
(289.2)
13.7
(4.6)
16.0
13.3
20.2
44.0
74.6
104.4
130.5
163.6
20.7
34.4
29.8
45.8
59.1
79.3
123.3
198.0
302.4
432.9
79.3
$ 123.3
$ 198.0
$ 302.4
$ 432.9
$ 596.4
34.4
29.8
45.8
59.1
Footnotes:
1
FY 2014 beginning fund net assets obtained from preliminary draft audited financial statements subject to audit opinion issuance.
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City of Detroit
Revenue Requirement Projections
Revenue available:
Operating revenue
Rate increases
Other revenue
Total revenue available
2015
2016
2017
$ 832.2
73.4
905.6
$ 817.6
32.7
69.9
920.2
$ 851.2
41.9
70.3
963.4
$ 869.8
46.5
62.7
979.0
$ 917.1
36.7
53.1
1,006.9
$ 950.9
38.0
54.8
1,043.7
388.8
415.4
429.0
439.2
454.0
516.8
504.9
534.4
539.9
0.1
251.3
95.1
48.3
394.7
7.8
258.6
103.1
48.1
417.7
22.3
258.9
105.1
48.3
434.7
3.0
15.0
18.3
85.8
3.0
15.0
13.1
56.1
$ 905.6
206%
149%
131%
Revenue requirements:
Net revenue
Debt service:
New issuances
Senior lien
Second lien
Junior lien
Total debt service
Pension obligation certificates
Renewals & replacements
Fund deposits
Revenue financed capital
Total revenue requirements

2018
2019
2020
2014
2021
2022
2023
$ 986.1
39.4
56.7
1,082.3
$ 1,024.4
41.0
58.8
1,124.2
$ 1,064.3
42.6
60.9
1,167.7
$ 1,105.8
44.2
63.0
1,213.0
461.5
465.1
472.8
487.3
496.9
553.0
582.3
617.2
651.3
680.4
716.1
36.6
267.0
96.3
48.2
448.1
47.6
266.8
96.3
48.2
458.9
58.6
266.2
96.9
47.9
469.6
68.5
256.6
105.2
47.6
477.9
78.4
254.9
106.9
46.3
486.5
86.9
245.9
117.5
41.9
492.2
96.8
258.1
109.1
41.2
505.3
1.5
15.3
9.9
73.1
15.6
9.2
67.0
15.9
11.0
67.1
16.0
8.9
87.8
2.1
16.0
7.7
113.5
2.1
16.0
9.4
137.4
2.1
16.0
12.2
157.9
2.1
16.0
10.6
182.1
$ 920.2
$ 963.4
$ 979.0
$ 1,006.9
$ 1,043.7
$ 1,082.3
$ 1,124.2
$ 1,167.7
$ 1,213.0
189%
137%
121%
190%
138%
123%
178%
135%
120%
176%
135%
120%
179%
138%
124%
190%
143%
129%
195%
148%
134%
204%
151%
138%
202%
154%
142%
Debt service coverage :

Senior lien
Second lien
Junior lien
Footnotes:
1
New debt issuances treated as senior lien in coverage calculations.
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City of Detroit
Capital Improvement Program Financing
Capital spending:
OHM Advisors CIP Estimates1
Unidentified capital projects
Total capital spending
2014
2015
2016
2017
$ 229.0
229.0
$ 281.2
281.2
$ 284.4
284.4
$ 284.4
284.4

2018
2019
2020
$ 229.4
229.4
$ 229.4
229.4
$ 229.2
4.6
233.8
2021
2022
2023
$ 229.2
30.4
259.6
$ 136.7
127.1
263.8
$ 136.7
166.6
303.3
Sources & Uses:

Improvement & Extension Fund2:
Beginning balance
Plus: Revenue deposits
Less: Use of funds
Ending balance
Construction Bond Fund2:
Beginning balance
Plus: Bond issuance
Plus: SRF funds
Less: Fees and reserve deposits
Less: Use of funds
Ending balance
Total use of funds
6.3
85.8
(6.3)
85.8
85.8
56.1
(85.8)
56.1
56.1
73.1
(56.1)
73.1
73.1
67.0
(73.1)
67.0
67.0
67.1
(67.0)
67.1
67.1
87.8
(67.1)
87.8
87.8
113.5
(87.8)
113.5
113.5
137.4
(113.5)
137.4
137.4
157.9
(137.4)
157.9
157.9
182.1
(157.9)
182.1
312.7
3.0
(222.7)
93.0
93.0
123.5
3.0
(9.9)
(195.4)
14.2
14.2
231.0
1.5
(18.5)
(228.2)
-
229.7
(18.4)
(211.3)
-
176.5
(14.1)
(162.4)
-
176.3
(14.1)
(162.2)
-
158.7
(12.7)
(146.0)
-
158.8
(12.7)
(146.1)
-
137.4
(11.0)
(126.4)
-
157.9
(12.6)
(145.3)
-
$ (229.0)
$ (281.2)
$ (284.4)
$ (284.4)
$ (229.4)
$ (229.4)
$ (233.8)
$ (259.6)
$ (263.8)
$ (303.3)
Footnotes:
1
FY 2014 beginning reserve balances obtained from DWSD management.
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City of Detroit
Reserve Balance Projections1
2014
Operating & maintenance:

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
Days of operating reserve
31.7
16.9
48.6
2015
$
48.6
9.1
57.7
2016
$
57.7
7.8
65.5
2017
$
65.5
7.7
73.2
As of Fiscal Year End

2018
2019
$
73.2
8.8
82.0
82.0
7.8
89.7
2020
$
89.7
7.2
96.9
2021
$
2022
2023
96.9
8.2
105.1
$ 105.1
10.0
115.1
$ 115.1
9.2
124.2
45
50
55
60
65
70
75
80
85
90
Extraordinary repair & replacement:

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
57.0
1.3
58.3
58.3
4.0
62.3
62.3
2.0
64.3
64.3
1.5
65.9
65.9
2.2
68.1
68.1
1.1
69.2
69.2
0.5
69.8
69.8
1.2
70.9
70.9
2.2
73.1
73.1
1.4
74.5
Improvement & extension:

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
6.3
85.8
(6.3)
85.8
85.8
56.1
(85.8)
56.1
56.1
73.1
(56.1)
73.1
73.1
67.0
(73.1)
67.0
67.0
67.1
(67.0)
67.1
67.1
87.8
(67.1)
87.8
87.8
113.5
(87.8)
113.5
113.5
137.4
(113.5)
137.4
137.4
157.9
(137.4)
157.9
157.9
182.1
(157.9)
182.1
192.7
(16.6)
176.1
176.1
26.8
203.0
203.0
3.1
206.1
206.1
11.1
217.2
217.2
29.5
246.8
246.8
33.4
280.2
280.2
33.2
313.4
313.4
32.7
346.1
346.1
34.8
380.9
Total revenue generated funds:

Beginning balance
Plus (less): Net deposits (uses)
Ending balance
Construction bond fund:
Beginning balance
Plus: Bond issuance
Plus: SRF funds
Less: Use of funds
Ending balance
94.9
97.8
192.7
312.7
3.0
(222.7)
$ 93.0
93.0
123.5
3.0
(9.9)
(195.4)
$ 14.2
14.2
231.0
1.5
(18.5)
(228.2)
$
-
229.7
(18.4)
(211.3)
$
-
176.5
(14.1)
(162.4)
$
-
176.3
(14.1)
(162.2)
$
-
158.7
(12.7)
(146.0)
$
-
158.8
(12.7)
(146.1)
$
-
137.4
(11.0)
(126.4)
$
-
157.9
(12.6)
(145.3)
$
-
Footnotes:
1
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City of Detroit
Debt Balances
New issues1:
Beginning balance
New issues
Principal amortization
Ending balance
2014
$
3.0
3.0
2015
$

2018
2019
2016
2017
3.0
126.5
(2.0)
127.5
$ 127.5
232.5
(5.8)
354.2
$ 354.2
229.7
(9.7)
574.2
$ 574.2
176.5
(13.0)
737.6
2020
2021
2022
2023
$ 737.6
176.3
(16.4)
897.5
$ 897.5
158.7
(19.7)
1,036.5
$ 1,036.5
158.8
(23.2)
1,172.1
$ 1,172.1
137.4
(26.5)
1,283.0
$ 1,283.0
157.9
(30.2)
1,410.7
Senior lien bonds:

Beginning balance
Accrued PIK interest
Ending balance
3,745.1
(70.9)
3.4
3,677.7
3,677.7
(81.7)
3.1
3,599.1
3,599.1
(86.0)
2.8
3,515.9
3,515.9
(98.4)
2.4
3,419.9
3,419.9
(102.9)
2.0
3,319.0
3,319.0
(107.1)
1.6
3,213.4
3,213.4
(102.4)
1.1
3,112.1
3,112.1
(105.5)
0.6
3,007.2
3,007.2
(101.3)
2,905.8
2,905.8
(119.0)
2,786.9
Second lien bonds:

Beginning balance
Ending balance
1,606.0
(11.5)
1,594.6
1,594.6
(20.2)
1,574.4
1,574.4
(23.3)
1,551.1
1,551.1
(15.5)
1,535.6
1,535.6
(16.3)
1,519.3
1,519.3
(17.7)
1,501.6
1,501.6
(27.2)
1,474.4
1,474.4
(30.4)
1,443.9
1,443.9
(43.0)
1,400.9
1,400.9
(36.8)
1,364.1
Junior lien bonds:

Beginning balance
Ending balance
504.3
(37.5)
466.9
466.9
(38.2)
428.7
428.7
(39.2)
389.5
389.5
(40.0)
349.5
349.5
(40.9)
308.6
308.6
(41.6)
267.0
267.0
(42.2)
224.8
224.8
(41.9)
182.8
182.8
(38.4)
144.4
144.4
(38.7)
105.8
Total debt
$ 5,742.1
$ 5,729.7
$ 5,810.7
$ 5,879.2
$ 5,884.5
$ 5,879.6
$ 5,847.7
$ 5,806.0
$ 5,734.2
$ 5,667.6
Footnotes:
1
Assumed senior lien.
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City of Detroit
Operating & Maintenance Expense Projections
Actual
2013
Personnel expenses:
Salaries & wages
Overtime
Subtotal
70.3
14.1
84.4
Pension & fringes1

Total personnel expenses
Non-personnel expenses:
Purchased services
Telecommunications
Utilities
Chemicals
Other
Clearing account
Biosolids savings
Total non-labor expenses
Total operating &
maintenance expense
2014
$
70.7
14.5
85.1
2015
$
71.9
14.8
86.7
2016
$
70.0
14.8
84.8
2017
$

2018
2019
2020
68.1
14.5
82.6
66.3
13.9
80.3
62.9
13.2
76.2
57.7
12.1
69.8
2021
$
55.7
10.6
66.3
2022
$
57.1
10.9
67.9
2023
$
58.5
11.1
69.6
60.5
71.7
85.2
92.6
100.4
108.8
111.2
113.2
116.4
121.5
121.4
144.9
156.9
171.9
177.4
183.0
189.1
187.4
183.0
182.7
189.4
191.1
10.3
7.6
122.7
15.6
76.5
21.4
15.8
(8.2)
261.7
14.2
6.8
85.9
16.2
77.8
23.8
12.5
(5.1)
232.0
9.4
6.9
99.2
16.6
78.9
23.9
13.6
(5.2)
243.4
8.1
7.1
104.7
17.0
81.2
24.4
14.0
(4.9)
251.6
8.3
7.3
109.8
17.5
81.5
24.5
14.3
(4.6)
(2.5)
256.1
8.5
7.5
114.2
17.9
83.9
25.1
14.7
(4.3)
(2.5)
264.9
8.7
7.7
118.8
18.4
86.4
25.7
15.0
(3.8)
(2.6)
274.1
9.0
7.9
121.7
18.8
88.9
26.2
15.4
(3.2)
(2.7)
282.1
9.2
8.0
124.8
19.3
91.6
26.9
15.8
(2.7)
(2.8)
290.1
9.4
8.2
127.9
19.8
94.5
27.5
16.2
(2.7)
(2.8)
297.9
9.6
8.5
131.1
20.3
97.4
28.2
16.6
(2.8)
(2.9)
305.8
$ 406.6
$ 388.8
$ 415.4
$ 429.0
$ 439.2
$ 454.0
$ 461.5
$ 465.1
$ 472.8
$ 487.3
$ 496.9
Footnotes:
1
FY 2013 actual reduced by net OPEB obligation to allow for comparison.
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City of Detroit
Pension & Fringes Projection Detail
Pension & fringes:

GF pension reimbursements1
GF OPEB reimbursements1
New defined contribution plan2
New retiree healthcare3
Active employee healthcare4
Social security5
Other fringes6
Total pension & fringes
FTE Schedule:
FTE count - beginning
Less: Attrition
Less: Layoffs
Ending FTE count
2014
$
24.3
14.7
3.5
13.4
6.5
9.4
71.7
2014
1,706
(171)
1,535
2015
$
50.5
4.2
3.6
1.4
13.3
6.6
5.6
85.2
2015
1,535
(77)
1,459
2016
$
58.3
3.8
3.5
1.4
13.5
6.5
5.6
92.6
2016
1,459
(73)
1,386
2017

2018
2019
2020
66.3
3.8
3.4
1.4
13.7
6.3
5.6
$ 100.4
2017
1,386
(69)
1,316
74.9
3.8
3.3
1.3
13.7
6.1
5.6
$ 108.8
78.2
3.8
3.1
1.3
13.4
5.8
5.5
$ 111.2

2018
2019
1,316
(66)
1,251
1,251
(125)
1,125
2021
85.9
3.7
2.8
1.1
12.5
5.1
5.4
$ 116.4
90.0
3.7
2.9
1.1
13.1
5.2
5.5
$ 121.5
88.9
3.7
2.9
1.2
13.7
5.3
5.7
$ 121.4
2020
2021
2022
2023
1,000
1,000
2023
82.0
3.8
2.9
1.2
12.6
5.3
5.4
$ 113.2
1,125
(125)
1,000
2022
1,000
1,000
1,000
1,000
Assumptions:
1
Based upon amounts included in Plan of Adjustment (Disclosure Statement - Exhibit II.B.3.u.ii.A).
5.0% of salaries and wages.
$8,250 per FTE in FY 2014 (active employee healthcare growth rates: FY 2015 7.5%; FY 2016 7.0%; FY 2017 6.5%; FY 2018 6.0%; FY 2019 5.5%; FYs' 2020 - 2023 5.0%).
7.65% of salaries, wages, and overtime.
Includes fixed and variable expenses, variable portion based upon historical average of salaries and wages, fixed portion assumed to be inflationary.
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City of Detroit
Water Fund

2018
2019
2020
Revenues:
Water Sales
Miscellaneous
Total operating revenues
2014
2015
2016
2017
$ 379.2
4.1
383.3
$ 391.2
4.2
395.4
$ 414.5
4.3
418.8
$ 417.6
4.4
422.0
$ 434.1
4.5
438.6
$ 450.0
4.6
454.7
Expenses:
Depreciation
154.4
82.9
237.3
165.7
85.4
251.0
171.4
88.3
259.7
175.8
91.2
267.0
182.0
93.8
275.8
146.0
144.4
159.1
155.0
(131.7)
(8.2)
4.4
0.5
(135.0)
(129.4)
(8.2)
4.7
0.5
(132.4)
(130.3)
(8.3)
4.1
0.5
(133.9)
11.0
12.0
(36.7)
(25.7)
$ (25.7)
$ (13.7)
Operating income
Interest expense
2021
2022
2023
$ 466.6
4.8
471.4
$ 484.5
4.9
489.4
$ 503.2
5.0
508.2
$ 522.5
5.1
527.6
184.4
96.5
280.9
185.2
98.6
283.9
187.9
101.3
289.2
193.8
104.4
298.3
197.3
107.8
305.0
162.9
173.8
187.5
200.2
209.9
222.6
(131.2)
(8.1)
4.3
0.5
(134.4)
(132.5)
(8.1)
4.4
0.6
(135.7)
(133.3)
(8.2)
4.6
0.6
(136.3)
(132.1)
(8.2)
4.9
0.6
(134.9)
(131.3)
(8.2)
5.2
0.6
(133.8)
(130.8)
(8.3)
5.5
0.6
(133.0)
(130.2)
(7.9)
5.7
0.6
(131.7)
25.2
20.6
27.2
37.5
52.7
66.4
76.9
90.9
(13.7)
11.5
32.1
59.3
96.7
149.4
215.8
292.7
96.7
$ 149.4
$ 215.8
$ 292.7
$ 383.6
11.5
32.1
59.3
Footnotes:
1
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City of Detroit
Water Fund
Revenue available:
Water sales
Rate increases
Nonoperating
Net revenue
Debt service:
New issuances
Senior lien
Second lien
Junior lien
Total debt service
2015
2016
2017
2021
2022
2023
$ 379.2
4.1
4.9
388.3
$ 376.2
15.0
4.2
5.2
400.6
$ 391.0
23.5
4.3
4.6
423.4
$ 390.3
27.3
4.4
4.8
426.8
$ 417.4
16.7
4.5
4.9
443.6
$ 432.7
17.3
4.6
5.2
459.8
$ 448.7
17.9
4.8
5.4
476.8
$ 465.9
18.6
4.9
5.8
495.2
$ 483.8
19.4
5.0
6.1
514.2
$ 502.4
20.1
5.1
6.3
534.0
154.4
165.7
171.4
175.8
182.0
184.4
185.2
187.9
193.8
197.3
233.9
235.0
252.0
251.0
261.6
275.4
291.6
307.3
320.4
336.7
129.4
40.3
2.0
171.7
139.0
40.3
2.0
181.3
6.2
138.9
42.8
2.0
189.8
12.6
139.0
42.7
2.0
196.2
18.6
138.9
42.7
2.0
202.2
24.5
138.2
43.2
1.7
207.6
28.0
128.9
51.4
1.6
209.9
32.3
128.8
51.3
1.6
214.1
37.4
129.1
51.3
1.6
219.5
42.8
129.2
51.3
1.6
224.9
1.4
7.5
6.8
46.5
1.4
7.5
5.4
39.4
0.7
7.7
4.0
49.8
7.8
3.8
43.2
7.9
4.5
47.0
8.0
3.4
56.4
1.0
8.0
2.9
69.9
1.0
8.0
3.6
80.7
1.0
8.0
4.9
87.0
1.0
8.0
4.1
98.7
$ 388.3
$ 400.6
$ 423.4
$ 426.8
$ 443.6
$ 459.8
$ 476.8
$ 495.2
$ 514.2
$ 534.0
181%
138%
136%
169%
131%
130%
174%
134%
133%
166%
129%
128%
166%
131%
129%
169%
134%
133%
186%
140%
139%
191%
145%
144%
192%
147%
146%
196%
151%
150%
n/a
4%
6%
7%
4%
4%
4%
4%
4%
4%

Fund deposits

2018
2019
2020
2014

Senior lien
Second lien
Junior lien
% Rate increase2
Footnotes:
1
Represents an average customer rate increase, not specific to any customer or customer class.
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City of Detroit
Water Fund
2014
Capital spending:
63.4
63.4

2018
2019
2020
2015
2016
2017
$ 125.2
125.2
$ 144.4
144.4
$ 144.4
144.4
$ 132.9
132.9
$ 132.9
132.9
$ 103.7
4.6
108.3
2021
$ 103.7
30.4
134.1
2022
$
64.5
90.4
154.9
2023
$
64.5
102.6
167.0
Sources & Uses:

Beginning balance
Less: Use of funds
Ending balance
Beginning balance
Plus: Bond issuance
Less: Use of funds
Ending balance
Total use of funds
6.3
46.5
(6.3)
46.5
46.5
39.4
(46.5)
39.4
39.4
49.8
(39.4)
49.8
49.8
43.2
(49.8)
43.2
43.2
47.0
(43.2)
47.0
47.0
56.4
(47.0)
56.4
56.4
69.9
(56.4)
69.9
69.9
80.7
(69.9)
80.7
80.7
87.0
(80.7)
87.0
87.0
98.7
(87.0)
98.7
150.1
(57.1)
92.9
92.9
(78.8)
14.2
14.2
98.8
(7.9)
(105.0)
-
102.8
(8.2)
(94.6)
-
97.5
(7.8)
(89.7)
-
93.3
(7.5)
(85.8)
-
56.4
(4.5)
(51.9)
-
69.9
(5.6)
(64.3)
-
80.7
(6.5)
(74.2)
-
87.0
(7.0)
(80.0)
-
$ (63.4)
$ (125.2)
$ (144.4)
$ (144.4)
$ (132.9)
$ (132.9)
$ (108.3)
$ (134.1)
$ (154.9)
$ (167.0)
Footnotes:
1
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City of Detroit
Water Fund
2014

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
12.7
6.6
19.3
2015
$
19.3
3.7
23.0
2016
$
23.0
3.2
26.2
2017
$
26.2
3.1
29.3

2018
2019
$
29.3
3.5
32.9
32.9
3.0
35.9
2020
$
35.9
2.7
38.6
2021
$
38.6
3.2
41.8
2022
$
41.8
4.0
45.8
2023
$
45.8
3.5
49.3
45
50
55
60
65
70
75
80
85
90

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
22.9
0.2
23.2
23.2
1.7
24.9
24.9
0.9
25.7
25.7
0.7
26.4
26.4
0.9
27.3
27.3
0.4
27.7
27.7
0.1
27.8
27.8
0.4
28.2
28.2
0.9
29.1
29.1
0.5
29.6

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
6.3
46.5
(6.3)
46.5
46.5
39.4
(46.5)
39.4
39.4
49.8
(39.4)
49.8
49.8
43.2
(49.8)
43.2
43.2
47.0
(43.2)
47.0
47.0
56.4
(47.0)
56.4
56.4
69.9
(56.4)
69.9
69.9
80.7
(69.9)
80.7
80.7
87.0
(80.7)
87.0
87.0
98.7
(87.0)
98.7

Beginning balance
Ending balance
42.0
47.0
88.9
88.9
(1.7)
87.2
87.2
14.5
101.7
101.7
(2.8)
98.9
98.9
8.3
107.2
107.2
12.7
119.9
119.9
16.3
136.2
136.2
14.4
150.6
150.6
11.2
161.9
161.9
15.8
177.6

Beginning balance
Plus: Bond issuance
Less: Use of funds
Ending balance
150.1
(57.1)
$ 92.9
92.9
(78.8)
$ 14.2
14.2
98.8
(7.9)
(105.0)
$
-
102.8
(8.2)
(94.6)
$
-
97.5
(7.8)
(89.7)
$
-
93.3
(7.5)
(85.8)
$
-
56.4
(4.5)
(51.9)
$
-
69.9
(5.6)
(64.3)
$
-
80.7
(6.5)
(74.2)
$
-
87.0
(7.0)
(80.0)
$
-
Footnotes:
1
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City of Detroit
Water Fund
Debt Balances
New issues1:
Beginning balance
New issues
Ending balance
2014
$
2015
$
2016
$
98.8
(1.6)
97.2
2017
$

2018
2019
2020
2021
2022
2023
97.2
102.8
(3.3)
196.7
$ 196.7
97.5
(5.0)
289.1
$ 289.1
93.3
(6.7)
375.7
$ 375.7
56.4
(8.0)
424.1
$ 424.1
69.9
(9.5)
484.5
$ 484.5
80.7
(11.2)
554.0
$ 554.0
87.0
(13.1)
627.9
Senior lien bonds:

Beginning balance
Ending balance
1,884.2
(34.3)
1,849.9
1,849.9
(46.0)
1,803.9
1,803.9
(48.4)
1,755.5
1,755.5
(51.1)
1,704.4
1,704.4
(53.6)
1,650.9
1,650.9
(55.6)
1,595.2
1,595.2
(49.0)
1,546.3
1,546.3
(51.3)
1,495.0
1,495.0
(54.4)
1,440.6
1,440.6
(57.2)
1,383.4
Second lien bonds:

Beginning balance
Ending balance
640.6
(5.6)
635.0
635.0
(5.8)
629.2
629.2
(8.7)
620.5
620.5
(9.0)
611.6
611.6
(9.5)
602.1
602.1
(10.5)
591.6
591.6
(19.5)
572.1
572.1
(20.5)
551.6
551.6
(21.7)
529.9
529.9
(22.9)
507.0
Junior lien bonds:

Beginning balance
Ending balance
21.5
(1.5)
19.9
19.9
(1.6)
18.4
18.4
(1.6)
16.8
16.8
(1.6)
15.2
15.2
(1.7)
13.5
13.5
(1.4)
12.1
12.1
(1.4)
10.7
10.7
(1.4)
9.2
9.2
(1.5)
7.8
7.8
(1.5)
6.3
Total debt
$ 2,504.8
$ 2,451.5
$ 2,490.0
$ 2,527.8
$ 2,555.6
$ 2,574.6
$ 2,553.2
$ 2,540.3
$ 2,532.3
$ 2,524.6
Footnotes:
1
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City of Detroit
Water Fund
Actual
2013
Personnel expenses:
Salaries & wages
Overtime
Subtotal
47.1
6.9
54.0
2014
$
44.5
7.1
51.6
2015
$
45.3
7.3
52.5
2016
$
44.1
7.3
51.4
2017
$

2018
2019
2020
42.9
7.1
50.0
41.8
6.7
48.5
39.7
6.4
46.1
36.4
5.8
42.1
2021
$
35.1
4.7
39.8
2022
$
35.9
4.8
40.8
2023
$
36.8
4.9
41.8
Pension & fringes1
31.2
40.5
47.6
51.4
55.4
59.6
60.7
61.4
63.0
65.7
65.8
85.3
92.1
100.2
102.8
105.4
108.2
106.7
103.5
102.7
106.5
107.6
4.4
7.2
36.5
7.0
40.5
8.6
10.2
(34.5)
79.8
6.5
6.3
44.8
7.7
40.1
8.8
5.2
(57.0)
62.3
4.1
6.5
46.3
7.9
41.0
8.9
7.9
(57.1)
65.5
3.5
6.6
48.9
8.1
42.2
9.1
8.1
(57.8)
68.6
3.6
6.8
51.4
8.3
41.3
8.8
8.3
(57.9)
70.4
3.7
6.9
53.4
8.5
42.4
9.0
8.5
(58.6)
73.8
3.8
7.1
55.5
8.7
43.6
9.2
8.7
(59.0)
77.7
3.8
7.3
56.9
8.9
44.9
9.4
8.9
(58.5)
81.7
3.9
7.5
58.3
9.1
46.2
9.6
9.2
(58.8)
85.2
4.0
7.7
59.8
9.4
47.6
9.8
9.4
(60.3)
87.4
4.1
7.9
61.3
9.6
49.1
10.1
9.6
(62.0)
89.7
Purchased services
Telecommunications
Utilities
Chemicals
Other
Clearing account
Total operating &
maintenance expense
$ 165.0
$ 154.4
$ 165.7
$ 171.4
$ 175.8
$ 182.0
$ 184.4
$ 185.2
$ 187.9
$ 193.8
$ 197.3
Footnotes:
1
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City of Detroit
Water Fund
Pension & fringes:

Social security5
Other fringes6
FTE Schedule7:
Less: Attrition
Less: Layoffs
Ending FTE count
2014
$
14.8
6.3
2.2
8.4
3.9
4.9
40.5
2014
1,075
(107)
967
2015
$
25.9
1.8
2.3
0.9
8.4
4.0
4.4
47.6
2015
2016
$
29.9
1.6
2.2
0.9
8.5
3.9
4.4
51.4
2016
967
(48)
919
919
(46)
873
2017
$

2018
2019
2020
34.0
1.6
2.1
0.9
8.6
3.8
4.3
55.4
2017
873
(44)
829
38.4
1.6
2.1
0.8
8.7
3.7
4.3
59.6
40.1
1.6
2.0
0.8
8.5
3.5
4.2
60.7

2018
2019
829
(41)
788
42.0
1.6
1.8
0.7
7.9
3.2
4.0
61.4
2020
788
(79)
709
709
(79)
630
2021
$
44.0
1.6
1.8
0.7
7.9
3.0
4.0
63.0
2021
630
630
2022
$
46.1
1.6
1.8
0.7
8.2
3.1
4.1
65.7
2022
630
630
2023
$
45.6
1.6
1.8
0.7
8.7
3.2
4.2
65.8
2023
630
630
Assumptions:
1
Footnotes:
7
Employees whose services are shared between Water and Sewer Systems are budgeted in the Water System. Shared labor costs are transferred from the Water System to the Sewer System.
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City of Detroit

2018
2019
2020
Revenues:
Sewer sales
Look-back revenues
Total operating revenues
2014
2015
2016
2017
$ 485.3
25.7
511.0
$ 493.3
20.5
513.8
$ 513.8
20.5
534.2
$ 535.0
11.1
546.2
$ 557.1
557.1
$ 577.5
577.5
Expenses:
Depreciation
234.4
118.9
353.3
249.7
122.0
371.7
257.6
124.8
382.4
263.3
127.6
390.9
272.0
129.6
401.6
157.7
142.1
151.8
155.2
(146.2)
(15.1)
6.2
0.1
(155.0)
(149.3)
(15.2)
5.7
0.1
(158.6)
(151.6)
(15.2)
5.6
0.1
(161.1)
2.7
(16.6)
57.4
60.1
Operating income
Interest expense
60.1
43.6
2021
2022
2023
$ 598.7
598.7
$ 621.9
621.9
$ 646.1
646.1
$ 671.2
671.2
277.0
131.5
408.5
279.8
134.0
413.8
284.9
136.5
421.5
293.5
138.7
432.2
299.6
141.4
441.1
155.5
169.0
184.9
200.4
213.9
230.2
(153.3)
(15.3)
5.9
0.1
(162.5)
(153.4)
(15.4)
6.2
0.1
(162.5)
(153.4)
(15.4)
6.3
0.1
(162.4)
(154.2)
(15.5)
6.6
0.1
(162.9)
(154.1)
(15.5)
7.0
0.1
(162.5)
(152.2)
(15.5)
7.3
0.1
(160.3)
(150.5)
(14.9)
7.7
0.1
(157.5)
(9.3)
(7.3)
(6.9)
6.6
22.0
38.0
53.6
72.7
43.6
34.3
27.0
20.1
26.6
48.6
86.6
140.1
86.6
$ 140.1
$ 212.8
34.3
27.0
20.1
26.6
48.6
Footnotes:
1
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City of Detroit
Revenue available:
Sewer sales
Rate increases
Look-back revenues
Nonoperating
Net revenue
Debt service:
New issuances
Senior lien
Second lien
Junior lien
Total debt service
2015
2016
2017
2021
2022
2023
$ 452.9
25.7
32.4
6.3
517.3
$ 441.5
17.7
20.5
34.2
5.8
519.6
$ 460.1
18.4
20.5
35.2
5.7
540.0
$ 479.5
19.2
11.1
36.3
6.0
552.2
$ 499.7
20.0
37.4
6.3
563.4
$ 518.2
20.7
38.6
6.4
583.9
$ 537.4
21.5
39.8
6.7
605.4
$ 558.5
22.3
41.1
7.1
629.0
$ 580.5
23.2
42.4
7.5
653.5
$ 603.4
24.1
43.7
7.8
679.1
234.4
249.7
257.6
263.3
272.0
277.0
279.8
284.9
293.5
299.6
282.9
269.9
282.4
288.9
291.4
306.9
325.6
344.0
360.0
379.4
0.1
121.8
54.8
46.3
223.0
7.8
119.6
62.8
46.2
236.3
16.1
120.0
62.3
46.3
244.8
24.0
127.9
53.7
46.2
251.9
29.0
127.9
53.7
46.2
256.8
34.1
128.0
53.6
46.2
262.0
40.5
127.7
53.9
46.0
268.0
46.1
126.1
55.6
44.7
272.4
49.6
116.7
66.2
40.2
272.7
54.0
128.9
57.8
39.6
280.3
1.6
7.5
11.5
39.3
1.6
7.5
7.7
16.8
0.8
7.7
5.8
23.3
7.8
5.4
23.8
8.0
6.5
20.1
8.0
5.5
31.4
1.1
8.0
4.8
43.6
1.1
8.0
5.8
56.7
1.1
8.0
7.2
70.9
1.1
8.0
6.5
83.4
$ 517.3
$ 519.6
$ 540.0
$ 552.2
$ 563.4
$ 583.9
$ 605.4
$ 629.0
$ 653.5
$ 679.1
232%
160%
127%
212%
142%
114%
207%
142%
115%
190%
140%
115%
186%
138%
113%
189%
142%
117%
194%
147%
121%
200%
151%
126%
216%
155%
132%
207%
158%
135%
n/a
4%
4%
4%
4%
4%
4%
4%
4%
4%

Fund deposits

2018
2019
2020
2014

Senior lien
Second lien
Junior lien
% Rate increase2
Footnotes:
1
Represents an average customer rate increase, not specific to any customer or customer class.
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City of Detroit
Capital spending:

2018
2019
2020
2014
2015
2016
2017
$ 165.6
165.6
$ 156.0
156.0
$ 140.0
140.0
$ 140.0
140.0
96.5
96.5
96.5
96.5
$ 125.5
125.5
2021
$ 125.5
125.5
2022
$
72.2
36.7
108.9
2023
$
72.2
64.0
136.2
Sources & Uses:

Beginning balance
Less: Use of funds
Ending balance
Beginning balance
Plus: Bond issuance
Plus: SRF funds
Less: Use of funds
Ending balance
Total use of funds
39.3
39.3
39.3
16.8
(39.3)
16.8
16.8
23.3
(16.8)
23.3
23.3
23.8
(23.3)
23.8
23.8
20.1
(23.8)
20.1
20.1
31.4
(20.1)
31.4
31.4
43.6
(31.4)
43.6
43.6
56.7
(43.6)
56.7
56.7
70.9
(56.7)
70.9
70.9
83.4
(70.9)
83.4
162.6
3.0
(165.6)
0.1
0.1
123.5
3.0
(9.9)
(116.7)
-
132.2
1.5
(10.6)
(123.2)
-
126.9
(10.1)
(116.7)
-
79.0
(6.3)
(72.7)
-
83.0
(6.6)
(76.4)
-
102.3
(8.2)
(94.1)
-
89.0
(7.1)
(81.9)
-
56.7
(4.5)
(52.2)
-
70.9
(5.7)
(65.3)
-
$ (165.6)
$ (156.0)
$ (140.0)
$ (140.0)
$ (96.5)
$ (96.5)
$ (125.5)
$ (125.5)
$ (108.9)
$ (136.2)
Footnotes:
1
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City of Detroit
2014

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
2015
2016
2017

2018
2019
2020
2021
2022
2023
18.9
10.4
29.3
29.3
5.4
34.7
34.7
4.7
39.3
39.3
4.5
43.9
43.9
5.2
49.1
49.1
4.8
53.9
53.9
4.4
58.3
58.3
5.0
63.3
63.3
6.0
69.3
69.3
5.6
74.9
45
50
55
60
65
70
75
80
85
90

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
34.1
1.1
35.2
35.2
2.3
37.5
37.5
1.2
38.6
38.6
0.9
39.5
39.5
1.3
40.8
40.8
0.7
41.6
41.6
0.4
42.0
42.0
0.8
42.7
42.7
1.3
44.0
44.0
0.9
44.9

Beginning balance
Plus: Deposits
Less: Use of funds
Ending balance
39.3
39.3
39.3
16.8
(39.3)
16.8
16.8
23.3
(16.8)
23.3
23.3
23.8
(23.3)
23.8
23.8
20.1
(23.8)
20.1
20.1
31.4
(20.1)
31.4
31.4
43.6
(31.4)
43.6
43.6
56.7
(43.6)
56.7
56.7
70.9
(56.7)
70.9
70.9
83.4
(70.9)
83.4
53.0
50.8
103.8
103.8
(14.9)
88.9
88.9
12.3
101.2
101.2
6.0
107.2
107.2
2.8
110.0
110.0
16.8
126.8
126.8
17.1
143.9
143.9
18.9
162.8
162.8
21.5
184.3
184.3
19.0
203.3
162.6
3.0
(165.6)
0.1
0.1
123.5
3.0
(9.9)
(116.7)
-
132.2
1.5
(10.6)
(123.2)
-
126.9
(10.1)
(116.7)
-
79.0
(6.3)
(72.7)
-
83.0
(6.6)
(76.4)
-
102.3
(8.2)
(94.1)
-
89.0
(7.1)
(81.9)
-
56.7
(4.5)
(52.2)
-
70.9
(5.7)
(65.3)
-

Beginning balance
Ending balance
Beginning balance
Plus: Bond issuance
Plus: SRF funds
Less: Use of funds
Ending balance
Footnotes:
1
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City of Detroit
Debt Balances
New issues1:
Beginning balance
New issues
Ending balance
2014
$
3.0
3.0
2015
$

2018
2019
2016
2017
3.0
126.5
(2.0)
127.5
$ 127.5
133.8
(4.2)
257.0
$ 257.0
126.9
(6.4)
377.5
$ 377.5
79.0
(8.0)
448.5
2020
2021
2022
2023
$ 448.5
83.0
(9.7)
521.8
$ 521.8
102.3
(11.8)
612.3
$ 612.3
89.0
(13.7)
687.6
$ 687.6
56.7
(15.3)
729.0
$ 729.0
70.9
(17.1)
782.8
Senior lien bonds:

Beginning balance
Accrued PIK interest
Ending balance
1,860.9
(36.6)
3.4
1,827.7
1,827.7
(35.7)
3.1
1,795.2
1,795.2
(37.6)
2.8
1,760.4
1,760.4
(47.3)
2.4
1,715.5
1,715.5
(49.4)
2.0
1,668.2
1,668.2
(51.5)
1.6
1,618.2
1,618.2
(53.4)
1.1
1,565.8
1,565.8
(54.2)
0.6
1,512.2
1,512.2
(47.0)
1,465.2
1,465.2
(61.8)
1,403.5
Second lien bonds:

Beginning balance
Ending balance
965.5
(5.9)
959.6
959.6
(14.4)
945.2
945.2
(14.7)
930.5
930.5
(6.5)
924.0
924.0
(6.8)
917.2
917.2
(7.2)
910.0
910.0
(7.8)
902.2
902.2
(9.9)
892.3
892.3
(21.3)
871.0
871.0
(13.8)
857.2
Junior lien bonds:

Beginning balance
Ending balance
482.9
(35.9)
446.9
446.9
(36.6)
410.3
410.3
(37.6)
372.8
372.8
(38.4)
334.4
334.4
(39.2)
295.1
295.1
(40.2)
255.0
255.0
(40.8)
214.1
214.1
(40.5)
173.6
173.6
(36.9)
136.7
136.7
(37.2)
99.5
Total debt
$ 3,237.3
$ 3,278.2
$ 3,320.7
$ 3,351.4
$ 3,329.0
$ 3,305.0
$ 3,294.5
$ 3,265.7
$ 3,201.9
$ 3,143.0
Footnotes:
1
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City of Detroit
Actual
2013
Personnel expenses:
Salaries & wages
Overtime
Subtotal
23.2
7.2
30.4
2014
$
26.1
7.4
33.5
2015
$
26.6
7.5
34.1
2016
$
25.9
7.5
33.4
2017
$

2018
2019
2020
25.2
7.4
32.6
24.5
7.2
31.7
23.3
6.8
30.1
21.4
6.3
27.7
2021
$
20.6
5.9
26.5
2022
$
21.1
6.1
27.2
2023
$
21.6
6.2
27.8
Pension & fringes1
29.3
31.2
37.6
41.2
45.1
49.2
50.5
51.8
53.5
55.8
55.6
59.6
64.7
71.7
74.6
77.6
80.9
80.6
79.5
80.0
83.0
83.5
Purchased services
Telecommunications
Utilities
Chemicals
Other
Clearing account
Biosolids savings
5.9
0.5
86.2
8.6
36.0
12.8
5.6
26.4
181.9
7.8
0.5
41.1
8.5
37.6
15.0
7.3
51.9
169.7
5.3
0.5
52.9
8.7
37.9
15.0
5.7
51.9
178.0
4.6
0.5
55.7
9.0
39.0
15.4
5.9
52.9
182.9
4.7
0.5
58.4
9.2
40.2
15.7
6.0
53.3
(2.5)
185.7
4.9
0.5
60.8
9.4
41.5
16.1
6.1
54.3
(2.5)
191.1
5.0
0.5
63.2
9.7
42.7
16.5
6.3
55.1
(2.6)
196.4
5.1
0.6
64.8
9.9
44.0
16.8
6.5
55.3
(2.7)
200.3
5.2
0.6
66.4
10.1
45.4
17.3
6.6
56.1
(2.8)
205.0
5.4
0.6
68.1
10.4
46.8
17.7
6.8
57.6
(2.8)
210.5
5.5
0.6
69.8
10.7
48.3
18.1
7.0
59.1
(2.9)
216.2
$ 241.6
$ 234.4
$ 249.7
$ 257.6
Total operating &

maintenance expense
$ 263.3
$ 272.0
$ 277.0
$ 279.8
$ 284.9
$ 293.5
$ 299.6
Footnotes:
1
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City of Detroit
Pension & fringes:

Social security5
Other fringes6
FTE Schedule7:
Less: Attrition
Less: Layoffs
Ending FTE count
2014
$
9.5
8.4
1.3
4.9
2.6
4.5
31.2
2014
631
(63)
568
2015
$
24.6
2.4
1.3
0.5
4.9
2.6
1.2
37.6
2015
2016
$
28.4
2.2
1.3
0.5
5.0
2.6
1.2
41.2
2016
568
(28)
540
540
(27)
513
2017
$

2018
2019
2020
32.3
2.2
1.3
0.5
5.1
2.5
1.3
45.1
2017
513
(26)
487
36.5
2.2
1.2
0.5
5.1
2.4
1.3
49.2
38.1
2.2
1.2
0.5
5.0
2.3
1.3
50.5

2018
2019
487
(24)
463
40.0
2.2
1.1
0.4
4.7
2.1
1.4
51.8
2020
463
(46)
416
416
(46)
370
2021
$
41.9
2.1
1.0
0.4
4.6
2.0
1.4
53.5
2021
370
370
2022
$
43.9
2.1
1.1
0.4
4.8
2.1
1.4
55.8
2022
370
370
2023
$
43.3
2.1
1.1
0.4
5.1
2.1
1.5
55.6
2023
370
370
Assumptions:
1
Footnotes:
7
Employees whose services are shared between Water and Sewer Systems are budgeted in the Water System. Shared labor costs are transferred from the Water System to the Sewer System.
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City of Detroit
Water and Sewerage Disposal Fund
Volume Projections
(in mcf)
Water System
Wholesale
Retail
Total Volumes
Actual
2013
2014 (B)1
2015 (B)
2016
2017

2018
2019
15,687,868
3,660,327
19,348,195
15,890,308
4,000,000
19,890,308
15,852,800
3,775,000
19,627,800
15,812,817
3,731,972
19,544,789
14,588,930
3,689,434
18,278,364
14,552,134
3,647,381
18,199,515
Sewer System
Wholesale
Retail
Total Volumes
13,286,460
3,087,199
16,373,659
15,124,450
3,600,000
18,724,450
14,884,500
3,275,000
18,159,500
14,884,500
3,237,671
18,122,171
14,884,500
3,200,767
18,085,267
14,884,500
3,164,284
18,048,784
2020
2021
2022
2023
14,515,431
3,605,808
18,121,239
14,478,821
3,564,708
18,043,529
14,442,304
3,555,996
17,998,300
14,405,878
3,547,306
17,953,184
14,369,544
3,538,637
17,908,181
14,884,500
3,128,217
18,012,717
14,884,500
3,092,561
17,977,061
14,884,500
3,085,003
17,969,503
14,884,500
3,077,464
17,961,964
14,884,500
3,069,943
17,954,443
Footnotes:
(B)
FY 2014 water wholesale budgeted volumes have been reduced by 2.0%.
Budgeted
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EXHIBIT B

Entered 03/31/14 18:36:38

DWSD SEWER BONDS & RELATED DWSD

Series 2001-C (1)

Series 2001-C (2)

Total Sewage Disposal System Revenue Bonds

* * - Capital Appreciation Bonds

Entered 03/31/14 18:36:38

Total DWSD Revolving Sewer Bonds Payable

Entered 03/31/14 18:36:38

Entered 03/31/14 18:36:38

DWSD WATER BONDS & RELATED DWSD

Water Supply System

Total Water System Revenue Bonds

Entered 03/31/14 18:36:38

Series 2005 SRF-2

Series 2006 SRF-1

Series 2008 SRF-1

Total DWSD Revolving Water Bonds Payable

Entered 03/31/14 18:36:38

Entered 03/31/14 18:36:38

UNLIMITED TAX GENERAL OBLIGATION BONDS

Total Unsecured Unlimited Tax General Obligation Bonds

Secured Unlimited Tax General Obligation Bonds

Total Secured Unlimited Tax General Obligation Bonds

Total Unlimited Tax General Obligation Bonds

Entered 03/31/14 18:36:38

Entered 03/31/14 18:36:38

LIMITED TAX GENERAL OBLIGATION BONDS

Total Unsecured Limited Tax General Obligation Bonds

Secured Limited Tax General Obligation Bonds

Total Secured Limited Tax General Obligation Bonds

Filed 03/31/14 Entered 03/31/14 18:36:38

Filed 03/31/14 Entered 03/31/14 18:36:38

STEADY STATE PROJECTION OF LEGACY EXPENDITURES

FISCAL YEAR ENDED ACTUAL

$(66.6) $(106.2) $(63.5)

Debt Service (UTGO)

POC Principal and Interest

POC Principal and Interest

POC Principal and Interest

POC Swaps (EF, excl.

POC Swaps (DDOT)

Health Benefits Retiree,

Health Benefits Retiree,

Health Benefits Retiree ,

POC Swaps (GF)

Pension Contributions DDOT

Total Legacy Expenditures

$(414.6) $(462.0) $(397.9) $(486.1) $(461.6)

$(587.6) $(622.4) $(655.9) $(672.3)

Total Revenues (excl.

$1,397.7 $1,363.3 $1,291.0 $1,316.8 $1,196.9

$1,082.8 $1,046.2 $1,041.5 $1,041.4

Total Legacy Expenditures as

Filed 03/31/14 Entered 03/31/14 18:36:38

Filed 03/31/14 Entered 03/31/14 18:36:38

FISCAL YEAR 2014 FORECASTED CASH FLOW

Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast

Income & Utility Taxes

State Revenue Sharing

Municipal Service Fee to Casinos

Payroll, Taxes & Deductions

(26.6) (26.6) (31.0) (26.6) (26.6)