2015 Council GF Budget Package - FINAL

2015 GENERAL FUND BUDGET
Council Budget Information Package

Table of Contents
# of Pages
1 Revenue and Expense Impacts
REVENUE
2 Revenue Trend Graph
GENERAL FUND BUDGET OVERVIEW
3 9 year Revenue trend - Dashboard View
1
scroll through
4 Income Tax Trend Graph
5 Income Tax monthly
6 Local Government Fund Graph & Table
7 Property Tax Revenue Graph
8 Transfers In
EXPENDITURES
9 8 year Expense trend - Dashboard View
10 Summary of Expense changes
11 Expense Detail - Dashboard View
Salary & Wage Cost Increase Analysis - Health Self
12 Insurance Fund Budget
13 13 Yr Full Time Headcount Graph
14 3 Yr Headcount Changes by Division
15 year - Safety, Waste & Streets - Headcount
15 and Payroll Expense History
16 Interdepartment Service Charges
17 Interfund Subsidies
1
a,b & c
scroll through
2
1
scroll through
scroll through
1
a&b
CAPITAL PROJECTS, BONDS & DEBT LOAD

18 Total Cleveland Long Term Debt
19 Governmental Activities Debt
20 18 year Government Activities Debt Graph
21 Debt Load & Bond Descriptions
22 Debt Service - Revenue Sources
23 Bond Ratings
1.Revenue and Expense impacts
Pg 1 of 4
CASH IN THE BANK
Historical
Carryover Balance
$ millions
$ millions
49.3 Expense
(1.9) 517.1
2.2
available for balancing the 2015 budget $ 49.6
Unused from 2013
2014 Expenses in excess of Revenues
Other
2013
49.6
49.3
50.6
18.7
18.7
13.6
2012
16.9
13.6
2011
2006
6.4
4.0
29.4
26.1
20.3
13.9
8.5
8.5
8.4
7.2
5.9
2.3
2005
3.0
0.8
2004
2.8
2.6
-
0.1
4.0
10.5
16.7
4.4
8.7
6.5
Revenue
2015
515.2
2014
2010
2009
2008
General Fund Revenues

2013
ACTUAL
513.7
2014
BUDGET
493.8
(19.9)
2014
ACTUAL
515.2
1.5
494.5
(20.7)
2015
Mayor's Estimate
CHANGE
Rainy Day Fund

Balance
$ millions
2007
2003
2002
2001
2000
Pg 2 of 4
REVENUE CHANGES
$ Millions
2014
Change
2015
Change
Revenue
From Budget
Revenue
from 2014 actuals
515.2 $
21.4
494.5 $ (20.7)
Property taxes
Licenses and Permits
32.3
(1.7)
1.2
(1.4)
33.5
13.1
14.4
1.3
+
+
Transfers In
11.3
8.3
5.0
(6.3)
297.1
11.2
0.8
7.2
+
+
299.7
4.0
2.6
(7.2)
+
-
0.7
4.1
18.1
33.4
23.7
25.0
9.6
35.6
0.2
0.3
1.5
1.8
4.9
(2.6)
0.3
1.8
+
+
+
+
+
+
+
0.1
3.8
15.9
31.6
15.8
26.0
9.3
35.4
(0.6)
(0.3)
(2.2)
(1.8)
(7.9)
1.0
(0.3)
(0.2)
+
-
Income Taxes
Expenditure Recovery
Inheritance Tax
Excise Taxes
Miscellaneous
Sales and Charges for Services
Fines and Forfeitures
Local Government Fund
Casino Moneys (GF portion)
other
Decreasing collections trend is expected to end

in 2015. Administration anticipates a 3.7%
increase in Property Tax collections
2014 included $8 million of Tranfers in excess of
budget
fordown
?
2014 was
1.2% from 2013 collections.
2015 Budget estimate anticipates a 0.9%
increase for 2015.
Why was 2014 $7.2 million over budget?
Inheritance Tax was been eliminated and the last
proceeds from 2013 will be received in 2015
Budget reflects loss of Automated Camera
Pg 3 of 4
General Fund
Use of Funds
Expense
Revenue
Surplus /
(shortfall)
Actual Revenues were only $1.9 million less than final
2013
2014
actual
BUDGET
2014
Unaudited actual
2015
515.6
540.6
517.1
513.7
493.8
(1.9) 2013 Expenditures

Budget projected that all but approx. $2 million of the
$49 million in cash available at beginning of year would be
(46.8) needed to produce a balanced budget
515.2
Actual Revenues were only $1.9 million less than final

(1.9) 2014 Expenditures
Budget projects use of all but $2.4 million of the $49.6
million in cash available at the beginning of the year to
(47.2) produce a balanced budget
Mayor's
Estimate
541.7
494.5
Change
24.6
(20.7)
Pg 4 of 4
EXPENSE CHANGES FROM PREVIOUS YEAR

2015
Salary/Wage/Benefits Affects
$ 24.6
Total Budget Increase from 2014 Unaudited Actuals
$ 19.0
Total Change in S/W/B expense
+
+
+
-
+247 positions from number of FTEs at 12/31/2014 (4,477)

Health Insurance Cost increase
17.1
4.9
2.6
(2.3)
(1.2)
(2.5)
Full Time Headcount Increase

Health Benefits
Contributions to the Pension Programs
anticipated decrease in Separation Payments
decrease in Workers Compensation cost
Budgeted decrease in Overtime
Salary increase for Union Bargaining agreement

period beginning 4/1/2013
Other S/W/B expenses
Other Expense Changes
?
0.4
+
+
5.6
Subsidy To Debt Service and Sinking Fund

Subsidy To Street Construction
3.4 +
1.3 +
Computer Hardware Maintenance
1.2 +
Judgements, Damages, & Claims

Charges from Motor Vehicle Maintenance
Other
Recently finalized union contracts include 1% (2013) / 2% (2014) / 2%

(2015) wage increases. However the 2015 budget does not reflect wage
increases for the Safety Unions where new contracts have not been
finalized
0.7 +
(0.9) (0.1) -
2.GF Revenues Trend

Pg 1 of 1
City of Cleveland
Total General Fund Revenues
600
580
Millions $s
Revenues were
increasing 3%
per year prior
to the recent
Revenues
560
2015
Mayor's Estimate
Expense Projection
Expenditures
540
524.7
518.0
516.9
520
479000
470900
490400
487200
500
516900
511500
524676
523046
491848
520036
513.7
498458
502703
502.7
498.7492672
498504
515.2
490.4
479
491.8
2015
Mayor's Estimate
Revenue Projection
480
494.5
460
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
3.Revenue trends by category
GENERAL FUND REVENUE TREND DETAIL

Mayors
Estimate
2015
TOTAL REVENUES
Local Taxes
Property Taxes
494,546
$000S
$000S
Change
increase /
(decrease)
(20,687) -4.0%
Unaudited
Actuals
Change
2014-
increase /
(decrease)
$ 515,233 $
Audited
Actuals
0
1,535
%
0.3%
2013$ 513,698 $
Change
increase /
(decrease)(0)
(4,297)
-0.8%
33,465
1,113
3.4%
32,352
(353)
-1.1%
32,705
(3,323)
-9.2%
Income Tax
299,732
2,590
0.9%
297,142
(3,506)
-1.2%
300,648
10,162
3.5%
Casino Taxes
CAT Tax
Admission Taxes
Hotel Tax
Excise Taxes, Assessments & Licenses
9,252
102
12,275
4,850
17,225
(364)
0
(14)
(291)
2,541
-3.8%
0.0%
-0.1%
-5.7%
17.3%
9,616
102
12,289
5,141
14,684
11
(0)
237
406
(158)
0.1%
0.0%
2.0%
8.6%
-1.1%
9,605
102
12,052
4,735
14,842
6,694
(102)
1,210
262
776
230.0%
-50.0%
11.2%
5.9%
5.5%
(3,362)
-0.9%
15,679
4.4%
(3,159)
(24)
(5,511)
(27)
-11.2%
-0.7%
-53.4%
-99.8%
(6,492)
(658)
(226)
80
-18.7%
-16.7%
-2.1%
-150.9%
(8,721)
-20.9%
(7,296)
-14.9%
(415)
464
3,559
1,125
8,885
-3.1%
1.4%
17.6%
4.0%
363.6%
1,149
(883)
(1,452)
3,043
(14,537)
9.3%
-2.6%
-6.7%
12.1%
-85.6%
TOTAL LOCAL TAXES
376,901
Intergovernmental Revenue
Property tax-Homestead Rollback
Excise and Inheritance Taxes
Other Intergovernmental Revenue
25,949
3,229
875
33
TOTAL INTERGOVERNMENTAL REVENUE
30,086
LICENSES & PERMITS

SALES & CHARGES FOR SERVICES
FINES & FORFEITURES
MISCELLANEOUS *
TRANSFERS IN
* Grant Revenue, Investent Income and Expenditure
Recoveries are included in Miscelaneous Revenue
14,449
31,617
15,758
20,742
4,993
371,327
928
(25)
(3,927)
33
3.7%
-0.8%
-81.8%
25,021
3,254
4,802
0
33,077
1,343
(1,801)
(7,975)
(8,501)
(6,336)
10.3%
-5.4%
-33.6%
-29.1%
-55.9%
13,106
33,418
23,733
29,243
11,329
374,689
28,180
3,278
10,313
27
41,798
13,521
32,954
20,174
28,118
2,444
TOTAL REVENUES
Local Taxes
Property Taxes
Audited
Actuals
Change
2012
increase /
(decrease)
517,995 $
15,292
%
3.0%
Audited
Actuals
Change
2011-
increase /
(decrease)
-
$ 502,703 $
3,245
0.6%
Audited
Actuals
Change
2010-
increase /
(decrease)
-
499,458 $
6,890
1.4%
36,028
(590)
-1.6%
36,618
(1,949)
-5.1%
38,567
(3,351)
-8.0%
290,486
14,755
5.4%
275,731
12,375
4.7%
263,356
(4,801)
-1.8%
2,911
203
10,842
4,473
14,066
2,911
(891)
908
416
(104)
0
-81.4%
9.1%
10.3%
-0.7%
1,094
9,934
4,057
14,170
(4,568)
(2,652)
4,057
596
-80.7%
-21.1%
5,662
12,586
3.1%
1.4%
4.4%
13,574
169
166
333
359,010
17,406
5.1%
8,492
2.5%
333,112
(7,484)
-2.2%
34,673
3,936
10,539
(53)
(12,584)
(55)
1,712
(38)
-26.6%
-1.4%
19.4%
253.5%
(11)
(12)
(698)
(140)
0.0%
-0.3%
-7.3%
-112.0%
710
(414)
(2,235)
56
1.5%
-9.4%
-19.0%
81.2%
49,094
(10,966)
-18.3%
(861)
-1.4%
(1,883)
-3.0%
LICENSES & PERMITS

FINES & FORFEITURES
MISCELLANEOUS *
TRANSFERS IN
12,372
33,837
21,626
25,075
16,981
(1,954)
2,233
(1,835)
(690)
11,098
-13.6%
7.1%
-7.8%
-2.7%
188.6%
3,656
5,245
(521)
871
(13,004)
34.3%
19.9%
-2.2%
3.5%
-68.9%
(895)
8,183
(3,849)
(2,197)
15,015
-7.7%
45.2%
-13.8%
-8.1%
387.8%
Income Tax
Casino Taxes
CAT Tax
Admission Taxes
Hotel Tax
TOTAL LOCAL TAXES

341,604
47,257
3,991
8,827
-15
60,060
14,326
31,604
23,461
25,765
5,883
47,268
4,003
9,525
125
60,921
10,670
26,359
23,982
24,894
18,887
2.5%
TOTAL REVENUES
Local Taxes
Property Taxes
Income Tax
Casino Taxes
CAT Tax
Admission Taxes
Hotel Tax
TOTAL LOCAL TAXES
LICENSES & PERMITS

FINES & FORFEITURES
MISCELLANEOUS *
TRANSFERS IN
Audited
Actuals
Change
2009-
increase /
(decrease)
-
491,848 $
(32,828)
-6.3%
41,918
(989)
-2.3%
268,157
(22,811)
5,493
11,787
13241
340,596
46,558
4,417
11760
69
62,804
11,565
18,091
27,831
27,089
3,872
Audited
Actuals
Change
2008 -
increase /
(decrease)
-
524,676 $
Audited
Actuals
%
2007-
7,758
1.5%
42,907
(2,626)
-5.8%
45,533
-7.8%
290,968
10,735
3.8%
280,233
1,596
(1,374)
(972)
41.0%
-10.4%
3,897
13,161
42.2%
-5.8%
2,740
13,971
-6.8%
14213
1,157
(810)
(526)
-3.6%
14,739
(24,550)
-6.7%
7,930
2.2%
357,216
(6,668)
24
2,244
(1)
-12.5%
0.5%
23.6%
-1.4%
(2,952)
796
15
13
-5.3%
22.1%
0.2%
22.8%
(4,401)
-6.5%
(2,128)
-3.1%
69,333
(153)
(2,621)
989
710
(2,802)
-1.3%
-12.7%
3.7%
2.7%
-42.0%
68
377
1,503
92
(84)
0.6%
1.9%
5.9%
0.3%
-1.2%
11,650
20,335
25,339
26,287
6,758
365,146
53,226
4,393
9516
70
67,205
11,718
20,712
26,842
26,379
6,674
$ 516,918
56,178
3,597
9,501
57
4.Income Tax Trend
Millions
INCOME TAX REVENUE
$320
$310
average of +3.7% per year

increase over 4 years
average of +4.5% per year

increase over 3 years
$300
+5.4%
+3.7%
-1.2%
-+0.9%
$290
+4.7%
$280
$299.7 Million
$270
-1.8%
-7.8%
$260
$250
$240
2015
Mayor's Estimate
5.Income Tax Monthly

Pg 1 of 1
MONTHLY INCOME TAX RECEIPTS
Annual Income
Tax Receipts
2014
2013
2012
2011
2010
2009
2008
35
33
31
29
Millions
$ 297.1
$ 300.6
$ 290.5
$ 275.7
$ 263.4
$ 268.2
$ 290.1
2,008
27
$ Millions
2,009
25
2,010
23
2,011
21
2,012
2,013
19
2014
17
15
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
6. Local Goverment Fund

1 of 2
The Local Government Fund is State of Ohio revenue sharing program in which cities share in the collection of:
A) the State Income tax
B) Sales taxes
C) Corporate Franchise
D)and Public Utilities Excise Taxes.
These funds are distributed in two ways:
I. nine-tenths (90%) to counties divided among all towns, villages and municipalities
II. and one-tenth directly to cities which collect an income tax.
Local Government Fund Revenues
$ Millions
Collections
2015
Mayor's Estimate
Millions
City Share of Revenues

$60
$55
54.0
53.2
56.2
55.5
56.3
50.0
46.6
$50
Annual Revenue
$25.9 Million
47.3
51.9
47.3
$45
Through 2010 Revenue
Sharing was
@ 100% of Collections
$40
For 2013 and beyond

Revenue Sharing
@ 50% of Collections
34.7
$35
28.2
$30
25.0
25.9
2014
2015
$25
2007
2008
2009
2010
2011
2012
2013
6. Local Goverment Fund
2 of 2
Local Government Fund - impacts of scheduled reduction in the portion of collections going to the city - $ millions
% change in
collections
Actuals
1st Half
Collection rate
% reduction
Amount City
Received
2nd Half
Collection rate
% reduction
Amount City
Received
Local
year-to-year
Government
change
Fund Revenue
$millions
55.9
0%
28.0
55.9
0%
28.0
55.9
Annual %
Change
2007
0.5%
56.2
0%
28.1
56.2
0%
28.1
56.2
0.3
0.5%
2008
-5.2%
53.3
0%
26.7
53.3
0%
26.7
53.3
(2.9)
-5.2%
2009
-12.6%
46.6
0%
23.3
46.6
0%
23.3
46.6
(6.7)
-12.6%
2010
1.5%
47.3
0%
23.7
47.3
0%
23.7
47.3
0.7
1.5%
2011
14.2%
54.0
0%
27.0
54.0
25%
20.3
47.3
(0.0)
-0.1%
2012
2.8%
55.5
25%
20.8
55.5
50%
13.9
34.7
(12.6)
-26.6%
2013
1.5%
56.3
50%
14.1
56.3
50%
14.1
28.2
(6.5)
-18.8%
2014
-11.3%
50.0
50%
12.5
50.0
50%
12.5
25.0
(3.2)
-11.3%
3.6%
51.8
50%
13.0
51.8
50%
13.0
25.9
0.9
3.6%
Future
2015
7. Property Tax Revenue Graph

1 of 1
$ Millions
Property Tax Revenues

50
48
Average Annual Property Tax Decline
over 6 year period
from 2007 through 2013
5.4%
46
44
42
Mayor's Estimate
$31.9 Million
40
38
36
33.5
34
32.3
32
30
2007
2008
2009
2010
2011
2012
2013
2014
2015
8. Transfers In
1 of 1
TRANSFERS IN
$s
Rainy Day Fund
Land Sales
Med Mart Land Sale
Special Assessment Fund
Economic Development
Chagrin Highland Joint Economic Development Zone
Other
Mayor's Estimate
2015
0
0
0
0
0
0
4,993,000
4,993,000
Actual
2014
11,329,409
11,329,409
Actual
2013
0
0
0
0
0
2,443,862
0
2,443,862
Actual
2012
Actual
2011
0
12,141,000
1,300,000
1,275,431
1,175,000
0
1,900,000
1,310,840
1,503,898
1,168,303
16,980,741
5,883,041
Actual
2010
0
14,906,573
0
1,535,605
1,305,139
1,139,352
0
18,886,669
9. Dashboard Summary Expenses
GENERAL FUND EXPENSES

2015
Salaries and Wages
Employee Benefits
Budget
292,202,336
123,734,273
415,936,609
$ change % change
11,610,261
4.1%
7,370,546
6.3%
18,980,807
Other Training & Professional Dues

Utilities
Contractual Services
Materials & Supplies
Maintenance
Claims, Refunds, & Miscellaneous
Interdepartment Service Charge
Interfund Subsidies
Capital Outlay
Debt Service
TOTAL EXPENDITURES:
756,886
21,878,776
33,435,377
4,656,685
3,451,146
4,588,705
18,721,081
34,174,000
3,826,000
250,000
70,000
541,745,265
66,956
904,531
(1,401,627)
767,786
908,148
739,772
(915,634)
4,602,071
145,500
(207,229)
24,591,080
4.8%
9.7%
4.3%
-4.0%
19.7%
35.7%
19.2%
-4.7%
15.6%
4.0%
0.0%
2014
2010
Unaudited
Actuals
280,592,075
116,363,727
396,955,802
%
$ change change
(4,404,621)
-1.5%
4,451,923
4.0%
47,302
689,930
20,974,245
34,837,004
3,888,899
2,542,998
3,848,933
19,636,715
29,571,929
3,680,500
250,000
277,229
517,154,185
90,063
15.0%
1,043,187
5.2%
(3,611,541)
-9.4%
37,839
1.0%
(162,583)
-6.0%
1,677,635
77.3%
2,177,985
12.5%
(110,351)
-0.4%
80,500
2.2%
0.0%
302,211 >100%
1,572,248
0.3%
9. Dashboard Summary Expenses
2013
Salaries and Wages
Employee Benefits
Other Training & Professional Dues

Utilities
Maintenance
Claims, Refunds, & Miscellaneous
Interfund Subsidies
Capital Outlay
Debt Service
TOTAL EXPENDITURES:
2012
2011
2010
Audited
Actuals
284,996,696
111,911,804
396,908,500
Audited
Actuals
274,607,252
111,486,744
386,093,995
Audited
Actuals
278,439,921
116,031,714
394,471,635
Audited
Actuals
283,134,099
121,166,682
404,300,782
599,867
19,931,058
38,448,545
3,851,061
2,705,581
2,171,299
17,458,730
29,682,280
3,600,000
250,000
(24,982)
515,581,937
613,880
19,486,345
33,675,997
3,861,738
2,625,060
2,388,232
19,103,455
17,941,423
353,756
250,000
90,057
486,483,939
570,865
20,528,080
31,793,994
3,241,186
2,499,247
1,777,675
17,765,577
19,789,444
250,000
(14,913)
492,672,790
501,462
20,770,968
33,794,872
3,950,734
2,421,084
1,370,360
14,729,995
16,277,364
136,890
250,000
(376)
498,504,133
6.0%
-1.3%
-1.2%
-4.1%
2009
2008
2009 Audited
Actuals
295,444,409
123,837,249
419,281,658
Audited
Actuals
295,332,418
120,102,372
415,434,790
614,084
20,857,473
34,684,779
4,089,155
2,066,867
1,316,645
18,581,707
18,277,621
250,000
(14,265)
520,005,724
679,787
21,796,455
35,567,452
4,416,815
1,558,812
1,585,367
19,834,893
21,921,965
250,000
523,046,336
-0.6%
10a. 2015 Expense Category Changes

Budget
$000s
541,745
TOTAL EXPENSE BUDGET
Salary & Wages
$ 292,202
Full Time Permanent

Separation Payments
Student Trainees
Uniformed Personnel
Uniformed Overtime
Overtime
Other
Employee Benefits
H/P/D/V insurance
Police & Firemen's Disability & Pension
Public Employees Retire System
Fica-Medicare
Workers' Compensation
Other
115,778
5,820
1,229
135,916
15,500
5,162
12,797
$ 123,734
55,046
35,037
18,636
4,134
7,760
3,121
2015 Change
%
increase
$000s
24,594
4.8%
11,610
12,753
(2,296)
(617)
4,343
(871)
(1,634)
(69)
7,371
5,238
911
1,719
581
(1,233)
154
2014 Change
%
increase
$000s
1,562
0.3%
4.1%
(4,405)
-1.5%
12.4%
-28.3%
-33.4%
3.3%
-5.3%
-24.0%
725
1,259
750
(5,713)
(2,009)
(120)
703
0.7%
18.4%
>100%
-10.9%
-1.7%
-1.7%
6.3%
10.5%
2.7%
10.2%
16.4%
-13.7%
4,452
4.0%
1,277
2,288
684
$4.9 million of the increase in

H/P/D/V insurance costs results
from increases in transfers to the
2.7% Cities Health Insurance Fund
7.2%
4.2%
202
47,069,194
10b. 2015 Expense Category Changes
2015 Change
2014 Change
Budget
$000s
541,745
$000s
24,594
33,435
(1,402)
-4.0%
(3,612)
-9.4%
% increase
4.8%
$000s
1,562
% increase
0.3%
Board Of Election Expense
70
(998)
-93.4%
1,068
>100%
State Auditor Examination
444
208
88.1%
(3)
-1.3%
Justice Center - Tower Maintenance

Professional Services
Advertising And Public Notice
Other Contractual
Other

Food
Clothing
Medical Supplies
Just In Time Office Supplies
Postage
Safety Equipment
Other
Maintenance
Computer Software Maintenance
Maintenance Contracts
Other
2,741
10,719
752
5,802
12,908
4,657
(259)
(1,757)
362
587
455
-8.6%
-14.1%
93.0%
11.3%
768
(2,959)
Prior year billing issues were settled

in 2013. 2015 budget amount of $2.7
million reflects the new cost sharing
-50% formula.
(1,718)
19.7%
38
1.0%
596
461
470
247
645
171
2,066
111
203
7
-13
100
93
267
23.0%
78.5%
1.4%
-5.0%
18.4%
119.1%
19
35
80
67
4.0%
15.9%
20.8%
35.0%
3,451
908.1
35.7%
(163)
-6.0%
1,229
1,162
1726.8%
(346)
>100%
928
298
995
64
(516)
198
7.4%
-63.4%
81
142
(40)
(163)
10.4%
21.1%
10c. 2015 Expense Category Changes

Budget
$000s
541,745
2015 Change
% increase
$000s
24,594
4.8%
4,589
740
4,313
276
699
40

Charges from MVM
Charges From Radio Communications System
Charges From Telephone Exchange
Other
18,721
(911)
11,114
1,672
3,591
2,344
-927
-435
441
11
Interfund Subsidies
34,174
Claims, Refunds, Miscellaneous

Judgements, Damages, & Claims
Other
Transfer to Stadium Fund

Transfer to Other SubClasses
Subsidy To Debt Service and Sinking Fund
9,465
7,623
4,602
(235)
1,163
2,000
12,005
3,441
3,081
233
3,826
145.5
2014 Change
$000s
1,562
%
increase
0.3%
19.2%
19.4%
1,678
1,691
(14)
77.3%
88.0%
-4.6%
-7.7%
-20.7%
14.0%
2,178
1,404
734
(30)
70
12.5%
13.2%
53.5%
-1.0%
15.6%
(110)
-0.4%
-2.4%
18.0%
0.0%
40.2%
2,450
595
2,000
(163)
For 2015 the Stadium Debt Service

is $11.9 million ($4.5 million
interest plus $7.4 million of
33.8% principal)
10.1%
2015 Contributions to the
Cleveland Brown's Stadium Capital
>100% Repair Fund
-1.9%
No additional funding of the Rainy
Transfer To Rainy Day Res Fund

Other
Capital Outlay
(5,000)
8
4.0%
80,500
-100% Day Fund is proposed in 2015

2.2%
11. Expense Detail
2015 Budget compared to Actuals

TOTAL GENERAL FUND
Full Time Permanent
Crafts
Seasonal
Elected Officials
Board Members
Military Leave
Part-Time Permanent
Injury Pay
Student Trainees
School Guards
Uniformed Personnel
Uniformed Overtime
First Responder Pay
1.6% Retro Pay
Longevity
Wage Settlements
Separation Payments
Bonus Incentive
Overtime
Deferred Overtime Payments
Salaries and Wages
Hospitalization
Flex Save Admin Fee
Prescription
Dental
Vision Care
2015 Mayors
Estimate
541,750,000
$ change
24,594,000
115,777,734
2,830,282
2,015,662
393,373
3,094,331
65,000
1,229,339
1,500,231
135,916,040
15,500,000
2,183,700
22
5,819,876
1,800
5,162,446
712,500
292,202,336
12,752,524
(130,897)
26,098
11,771
(31,218)
600,041
(46,804)
(616,952)
92,827
4,343,422
(870,624)
85,998
(665,811)
(2,295,807)
(14,500)
(1,633,646)
3,841
11,610,261
43,760,373
175
8,325,525
2,713,324
246,938
18,635,562
35,037,368
4,910,352
175
287,358
49,074
(9,294)
1,718,871
911,023
% change
12.4%
2014 Unaudited
Actuals
$ 517,156,000
$ change
% change
1,561,966
0.3%
4.1%
-100.0%
-28.3%
-89.0%
-24.0%
0.5%
4.1%
103,025,210
2,961,179
1,989,564
381,602
31,218
2,494,290
111,804
1,846,291
1,407,404
131,572,618
16,370,624
2,097,703
665,833
8,115,683
16,300
6,796,092
708,659
280,592,075
724,923
220,825
(115,658)
45,777
63,427
5,908
30,419
750,453
(76,503)
(5,713,337)
(2,008,786)
(16,898)
587,794
1,258,656
(37,779)
(119,928)
(3,914)
(4,404,621)
-0.8%
753.2%
18.4%
-69.9%
-1.7%
-0.5%
-1.5%
12.6%
>100%
3.6%
1.8%
-3.6%
10.2%
2.7%
38,850,021
8,038,167
2,664,250
256,232
16,916,691
34,126,345
1,391,942
(593)
(86,663)
(23,997)
(3,838)
684,190
2,288,395
3.7%
-100.0%
-1.1%
-0.9%
-1.5%
4.2%
7.2%
-4.4%
1.3%
3.1%
-100.0%
24.1%
-41.9%
-33.4%
6.6%
3.3%
-5.3%
0.7%
8.1%
-5.5%
13.6%
>100%
0.2%
37.4%
68.5%
-5.2%
-4.2%
-10.9%
11. Expense Detail
TOTAL GENERAL FUND

Police & Fire Accrued Liability
Fica-Medicare
Life Insurance
Unemployment Compensation
Clothing Allowance
Tool Insurance
Tool Purchase
Clothing Maintenance
Employee Benefits
------------------------------Payroll and Expenses
------------------------------Travel
Tuition & Registration Fees
Other Training Supplies
Mileage (Private Auto) Professional Dues & Subscript
Ohio Municipal League
Noaca
Mayors & Mgrs Assoc.
U.S. Conference of Mayors
National League of Cities
Downtown Development Corp
Greater Cleveland Growth Assoc.
International Trade Alliance
Other Training & Profess Dues
Brokered Gas Supply
Chilled Water
Sewer-Other
Gas
Electricity Cpp
Electricity Other
2015 Mayors
Estimate
541,750,000
4,134,174
7,759,767
190,801
328,071
1,062,305
3,650
1,536,240
123,734,273
$ change
24,594,000
581,346
(1,232,610)
9,483
118,306
12,099
1,450
(900)
13,814
7,370,546
16.4%
-13.7%
5.2%
56.4%
1.2%
65.9%
-100.0%
0.9%
6.3%
2014 Unaudited
Actuals
$ 517,156,000
3,552,828
8,992,377
181,318
209,765
1,050,206
2,200
900
1,522,426
116,363,727
415,936,609
18,980,807
4.8%
396,955,802
144,663
160,142
23,575
4,940
269,790
23,441
51,345
15,000
17,511
18,979
27,500
21,224
35,437
(437)
1,018
61,058
(51,345)
-
17.2%
28.4%
-1.8%
26.0%
29.3%
0.0%
-50.0%
0.0%
0.0%
0.0%
756,886
66,956
9.7%
123,439
124,705
24,012
3,922
208,732
23,441
102,690
15,000
17,511
18,979
27,500
689,930
1,109,403
454,579
17,361,990
916,079
105,151
44,783
362,306
80,319
10.5%
% change
0.0%
10.9%
2.1%
9.6%
1,004,252
409,796
16,999,684
835,760
$ change
% change
$
1,561,966
0.3%
31,428
0.9%
141,800
1.6%
(6,032)
-3.2%
(21,754)
-9.4%
30,229
3.0%
(200)
-8.3%
900
26,116
1.7%
4,451,923
4.0%
47,302
6,812
(1,115)
(2,780)
587
(3,631)
102,690
(12,500)
90,063
196,149
(69,057)
949,643
(88,371)
0.0%
5.8%
-0.9%
-10.4%
17.6%
-1.7%
0.0%
0.0%
0.0%
0.0%
-31.3%
15.0%
24.3%
-14.4%
5.9%
-9.6%
11. Expense Detail
TOTAL GENERAL FUND

Steam
Security & Monitoring System
Contractual Utilities
Cellular Services
Utilities - - - - - Professional Services
Bank Service Fees
Court Reporter
Referee Services
Cable Professional Services
Cobra-Medical Coverage
Travel Non-training
Mileage(Private Auto)
Waste Disposal
Security Services
Janitorial Services
Medical Services
Expense Account Reimbursement
Jury and Witness Fees
Council Exp, Acct-Equipment
Freight Expense
Program Promotions
Appraisal Fees
Parking In City Facilities
Insurance and Official Bonds
Taxes
Property Rental
Photocopy Machine Rental
Equipment Rental
Pager Rental
Non Productive Land Sales
Special Assessment
Other Contractual
2015 Mayors
Estimate
541,750,000
1,794,453
20,702
99,000
122,570
21,878,776
$ change
24,594,000
257,779
(22,198)
51,821
24,570
904,531
10,718,610
200
110,924
43,963
36,000
5,704
173,041
6,807,299
144,957
9,760
1,796,803
245,300
46,100
1,049
752,100
10,800
6,000
235,264
7,250
200,000
1,244,981
1,500
15,000
4,608
5,801,531
(1,757,194)
200
9,997
3,745
(224,000)
1,050
(599)
(56,390)
13,117
(1,263)
87,563
112,630
39,953
(828)
362,434
635
(7,900)
(13,726)
6,784
76,530
262,756
1,350
797
0
587,047
% change
16.8%
-51.7%
>100%
25.1%
-14.1%
9.9%
9.3%
-86.2%
22.6%
-0.3%
-0.8%
9.9%
-11.5%
5.1%
84.9%
>100%
-44.1%
93.0%
6.3%
-56.8%
-5.5%
>100%
62.0%
26.8%
898.3%
5.6%
0.0%
11.3%
2014 Unaudited
Actuals
$ 517,156,000
1,536,674
42,900
47,179
98,000
20,974,245
12,475,804
100,927
40,218
260,000
4,654
173,640
6,863,689
131,840
11,023
1,709,240
132,670
6,147
1,877
389,666
10,165
13,900
248,990
466
123,470
982,225
150
14,203
4,608
5,214,484
$ change
% change
$
1,561,966
0.3%
(78,522)
-4.9%
30,761
253.4%
4,584
10.8%
98,000
1,043,187
5.2%
(306,143)
1,730
(8,626)
260,000
(1,290)
(4,781)
(346,549)
22,895
(1,459)
(726,924)
(7,085)
(12,172)
1,315
(367,557)
(814)
13,400
24,950
(15,052)
(43,261)
(152,638)
(1,143)
(21,172)
4,358
186,344
-2.4%
1.7%
-17.7%
>100%
-21.7%
-2.7%
-4.8%
21.0%
-11.7%
-29.8%
-5.1%
>100%
233.7%
-48.5%
-7.4%
>100%
11.1%
-97.0%
-25.9%
-13.4%
-88.4%
-59.9%
>100%
3.7%
11. Expense Detail
TOTAL GENERAL FUND

County Auditor & Treasurer Fee
Advertising Del Land Sales
Board Of Tax Appeals
Refunds & Miscellaneous
Local Match-Grant Programs
Bank Service Fees
Credit Card Processing Fees
Office Supplies
Discounts Lost
Postage
Computer Supplies
Computer Hardware
Computer Software
Fuel
Chemical
Fire/Ems Apparatus Parts
Salt & De-Icer
Snow Removal Equipment Parts
Clothing
Hardware & Small Tools
Welding Supplies & Equipment
Boilers, Heaters & Cool Equip
Seed, Fertilizer & Herbicide
Small Equipment
Office Furniture & Equipment
Clay, Soil & Turf
Electrical Supplies
Fence, Posts & Bars
Ammunition
Hygiene and Cleaning Supplies
2015 Mayors
Estimate
541,750,000
70,000
980,000
444,000
10,000
5,000
2,741,000
321,440
150,377
294,816
33,435,377
$ change
24,594,000
(997,692)
89,883
207,914
4,586
272
(259,000)
(5,369)
56,704
(3,612)
(1,401,627)
66,640
645,324
22,080
1,500
23,200
36,000
107,122
7,200
461,145
28,606
18,000
154,644
9,787
13,520
44,750
1,927
100,000
313,772
23,952
100,381
9,334
(7,434)
11,270
22,411
(1,764)
7,200
202,765
3,777
11,000
(20,134)
(11,110)
7,839
5,367
427
8,300
8,788
% change
-93.4%
10.1%
88.1%
84.7%
5.7%
-8.6%
-1.6%
60.5%
-1.2%
56.1%
18.4%
73.2%
-83.2%
94.5%
>100%
-1.6%
>100%
78.5%
15.2%
157.1%
-11.5%
-53.2%
>100%
13.6%
28.5%
9.1%
2.9%
2014 Unaudited
Actuals
$ 517,156,000
1,067,692
890,117
236,087
5,414
4,728
3,000,000
326,809
93,673
298,428
34,837,004
42,688
544,943
12,746
8,934
11,930
13,589
108,886
258,380
24,829
7,000
174,778
20,897
5,681
39,383
1,500
91,700
304,984
$ change
% change
$
1,561,966
0.3%
1,067,676
>100%
(193,839)
-17.9%
(3,062)
-1.3%
(4,849)
-47.2%
2,601
122.3%
(584)
-100.0%
(2,958,650)
-49.7%
4,567
1.4%
(63,807)
-40.5%
40,078
15.5%
(3,611,541)
-9.4%
(13,479)
-24.0%
(147,281)
2,900
(12,505)
(57,726)
13,589
27,713
-21.3%
29.4%
-58.3%
-82.9%
(4,075)
-100.0%
35,486
(658)
(5,143)
(2,800)
9,616
(10,892)
(1,806)
(9,490)
300
(4,510)
(7,971)
15.9%
-2.6%
34.1%
-100.0%
-28.6%
5.8%
-34.3%
-24.1%
-19.4%
25.0%
-4.7%
-2.5%
11. Expense Detail
TOTAL GENERAL FUND

Aquatics (Pool) Supplies
Painting Equipment & Supplies
Playground Equipment and Supplies
Doors, Shutters and Windows
Plumbing Supplies and Equip
Lumber, Glass and Drywall
Medical Supplies
Heating and Air Filters
Food
Laboratory Supplies
Photographic Supplies
Medical Equipment
Paper And Other Printing Supplies
Printed Materials
Other Supplies
Arts & Crafts Supplies
Sporting Goods Supplies
Bridge Maintenance Supplies
Safety Equipment
Pharmaceutical Supplies
Laboratory Supplies
Greenhouse Maintenance Supplies
Special Events Supplies
Batteries
Capital Improvement Inventory
Building Maintenance Supplies
Cement Sand & Gravel
Misc Maintenance Supplies
Maintenance Office Equipment
2015 Mayors
Estimate
541,750,000
17,000
900
29,854
470,290
5,000
595,600
25,000
14,060
170,000
1,350
66,155
333,937
25,000
32,500
5,000
171,006
255,000
10,000
39,000
12,595
43,603
246,878
15,500
16,240
4,656,685
$ change
24,594,000
996
399
11,393
(1,499)
6,641
(1,000)
111,214
5,730
(769)
77,279
1,350
(4,976)
56,813
(274)
4,458
4,794
92,948
(7,772)
1,647
6,625
4,749
4,256
(13,042)
7,778
15,680
767,786
23,000
297,869
1,229,367
928,430
(7,678)
(515,779)
1,162,072
64,263
% change
6.2%
79.5%
61.7%
-100.0%
1.4%
-16.7%
23.0%
29.7%
-5.2%
83.3%
-7.0%
20.5%
-1.1%
15.9%
>100%
>100%
-3.0%
19.7%
20.5%
60.5%
10.8%
-5.0%
>100%
>100%
-25.0%
-63.4%
>100%
7.4%
2014 Unaudited
Actuals
$ 517,156,000
16,004
501
18,461
1,499
463,649
6,000
484,386
19,270
14,829
92,721
71,131
277,124
25,274
28,042
206
78,058
262,772
8,353
32,375
7,846
39,347
259,920
7,722
560
3,888,899
30,678
813,648
67,295
864,167
$ change
% change
$
1,561,966
0.3%
(13,641)
-46.0%
194
62.9%
(2,612)
-12.4%
(1)
>100%
79,706
20.8%
6,000
>100%
18,613
4.0%
(18,654)
-49.2%
9,427
174.5%
17,292
22.9%
(2,694)
-100.0%
44,261
164.7%
(64,228)
-18.8%
(16)
-0.1%
(6,856)
-19.6%
(350)
>100%
787
1.0%
68,909
35.5%
8,353
(5,626)
-14.8%
(2,017)
-20.4%
37,890
>100%
67,441
35.0%
(4,336)
-36.0%
(11,272)
-95.3%
37,839
1.0%
18,497
141,936
(346,149)
81,133
151.9%
21.1%
>100%
10.4%
11. Expense Detail
2015 Mayors
Estimate
541,750,000
3,000
110,417
72,781
287,000
37,176
144,000
246,606
71,500
$ change
24,594,000
(3,000)
(15,556)
(1,174)
(16,982)
33,007
5,590
(6,976)
210,199
162
Maintenance
3,451,146
908,148
35.7%
2014 Unaudited
Actuals
$ 517,156,000
6,000
125,973
73,955
16,982
253,993
31,586
150,976
36,407
71,338
2,542,998
Court Costs
Judgments, Damages, & Claims
Police Chief Expense Fund
26,000
4,312,705
250,000
10,409
699,363
30,000
66.8%
19.4%
13.6%
15,591
3,613,342
220,000
Claims, Refunds, Miscellaneous -
4,588,705
739,772
19.2%
3,848,933
3,591,339
1,671,741
2,150
5,900
1,488,035
523,264
11,113,652
325,000
440,707
(435,413)
(8,197)
(27,323)
22,090
41,980
(927,414)
(17,474)
14.0%
-20.7%
18,721,081
(911,043)
-4.6%
3,150,632
2,107,154
10,347
33,223
1,465,945
481,284
12,041,066
342,474
4,591
19,636,715
TOTAL GENERAL FUND

Maintenance Electrical Equip
Maintenance Machinery & Tools
Generator Repair
Maintenance Fire Apparatus
Maintenance Vehicles
Repair Parts
Car Washes
Maintenance Utility Systems
Maintenance Misc. Equipment
Maintenance Building
Repair of Overhead Doors

Charges from Light and Power
Charges from Convention Center
Charges from Water
Charges from W.P.C.
Charges From Print & Repro
Charges From Central Storeroom
Charges from MVM
Charges from Waste Collection
Charges from Parks
Charges from Community Development
Charges from Water - GIS Project
% change
-50.0%
-12.3%
-1.6%
-100.0%
13.0%
17.7%
-4.6%
>100%
0.2%
-79.2%
-82.2%
1.5%
8.7%
-7.7%
-5.1%
$ change
% change
$
1,561,966
0.3%
(1,000)
-14.3%
1,462
1.2%
(1,496)
-2.0%
(26,120)
-60.6%
(36,635)
-12.6%
(12,135)
-27.8%
(1,075)
-100.0%
50,090
49.7%
(40,812)
-52.9%
9,719
15.8%
(162,583)
-6.0%
(9,821)
1,691,456
(4,000)
1,677,635
(30,383)
734,011
8,107
24,424
48,059
(40,544)
1,403,988
29,564
1,356
(595)
2,177,985
-38.6%
88.0%
-1.8%
77.3%
-1.0%
53.5%
361.9%
277.6%
3.4%
-7.8%
13.2%
9.4%
41.9%
-100.0%
12.5%
11. Expense Detail
TOTAL GENERAL FUND

Transfer to Debt Service Fund
Subsidy To St Construction
Subsidy To Public Auditorium
Transfer to School Recreation Fund
Transfer to IX Center
Subsidy To Sinking Fund
Subsidy To Cemetery
Subsidy To Golf Course
Subsidy to Convention Center
Interfund Subsidies - - - - - Transfer to Capital Project
Capital Outlay - - - - - Transfers to Other Subfunds
Principal
Dept Service - - - - - -
Expenditure Recovery - - - - ------------------------------Other Expenditures

------------------------------TOTAL EXPENDITURES:
===============================
TOTALS PER MAYOR'S ESTIMATE SUMMARY
Annual Increase / (decrease)
2015 Mayors
Estimate
541,750,000
2,000,000
11,362,190
9,465,125
7,623,211
1,175,000
125,000
642,366
131,246
$ change
24,594,000
% change
0.0%
40.8%
-2.4%
18.0%
1,649,862
34,174,000
3,289,804
(234,875)
1,163,415
50,000
6,201
150,888
(2,196)
178,833
4,602,071
3,826,000
3,826,000
145,500
145,500
4.0%
250,000
250,000
70,000
(207,229)
125,808,656
5,610,273
541,745,265
24,591,080
541,750,000
4.8%
$ 24,594,000
2014 Unaudited
Actuals
$ 517,156,000
4.4%
5.2%
30.7%
-1.6%
12.2%
15.6%
$ change
% change
$
1,561,966
0.3%
2,000,000
8,072,386
9,700,000
6,459,796
1,125,000
118,799
491,478
133,442
1,471,029
29,571,929
(5,000,000)
2,000,000
(232,078)
2,450,000
594,924
(50,000)
(19,431)
68,757
133,442
(55,964)
(110,351)
-100.0%
>100%
-2.8%
33.8%
10.1%
3,680,500
3,680,500
80,500
80,500
2.2%
2.2%
0.0%
0.0%
-4.3%
-14.1%
16.3%
>100%
>100%
-3.7%
-0.4%
0.0%
250,000
250,000
-74.8%
277,229
302,211
-1209.7%
120,198,383
1,524,945
1,572,248
1.5%
4.8%
517,154,185
$
$
1,815
517,156,000
0.3%
$
$
1,754
1,561,966
0.3%
0.3%
11. Expense Detail
TOTAL GENERAL FUND

Full Time Permanent
Crafts
Seasonal
Elected Officials
Board Members
Military Leave
Part-Time Permanent
Injury Pay
Student Trainees
School Guards
Uniformed Personnel
Uniformed Overtime
First Responder Pay
1.6% Retro Pay
Longevity
Wage Settlements
Separation Payments
Bonus Incentive
Overtime
Salaries and Wages
Hospitalization
Flex Save Admin Fee
Prescription
Dental
Vision Care
2013 Audited
Actuals
$ 515,594,034
2012 Audited
Actuals
$ 486,484,000
2011 Audited
Actuals
$ 492,673,000
2010 Audited
Actuals
$ 498,504,133
2009 Audited
Actuals
$ 520,035,682
102,300,287
2,740,354
2,105,222
335,825
(32,209)
2,488,382
81,386
1,095,838
1,483,907
137,285,955
18,379,410
2,114,600
78,040
6,857,027
54,079
6,916,021
712,573
284,996,696
97,081,514
2,183,190
2,132,581
331,767
193,267
1,930,787
87,133
503,503
1,401,712
132,722,198
16,264,184
2,195,448
1,528,129
8,527,438
23,213
6,786,222
714,969
274,607,252
99,781,236
1,649,533
2,053,190
321,297
102,868
1,700,159
142,801
851,580
1,370,360
133,923,488
16,082,725
2,289,250
1,403,881
9,971,544
1,800
6,080,933
713,276
278,439,921
102,690,363
2,035,819
2,070,341
317,104
90,434
1,582,442
196,966
70,937
1,583,504
141,113,590
15,776,958
1,664,550
1,594,967
5,822,189
3,550
5,952,864
567,524
283,134,099
111,975,465
2,281,049
2,223,838
308,188
107,456
1,639,342
200,551
1,275,423
1,486,421
143,968,700
16,012,071
2,358,773
4,235,445
9,350
6,698,018
664,319
295,444,409
37,458,079
593
8,124,830
2,688,247
260,070
16,232,501
31,837,950
35,609,387
11,880
7,957,024
2,687,596
262,081
15,902,844
32,291,707
37,152,591
38,845,973
42,164,764
7,894,144
2,736,178
268,165
16,193,629
32,467,361
8,169,015
2,641,357
263,524
18,536,548
33,292,676
5,592,731
2,675,723
296,541
19,347,481
34,029,202
11. Expense Detail
TOTAL GENERAL FUND

Fica-Medicare
Life Insurance
Clothing Allowance
Tool Insurance
Tool Purchase
Employee Benefits
------------------------------Travel
Noaca
Brokered Gas Supply
Chilled Water
Sewer-Other
Gas
Electricity Cpp
Electricity Other
2013 Audited
Actuals
$ 515,594,034
3,521,399
8,850,577
187,350
231,519
1,019,977
2,400
1,496,310
111,911,804
2012 Audited
Actuals
$ 486,484,000
3,241,634
10,082,074
199,639
708,887
989,289
3,800
1,538,901
111,486,744
2011 Audited
Actuals
$ 492,673,000
3,167,943
11,789,976
209,167
1,389,045
1,131,577
4,100
1,627,838
116,031,714
2010 Audited
Actuals
$ 498,504,133
3,172,953
13,421,785
221,175
792,008
749,573
4,100
1,055,995
121,166,682
2009 Audited
Actuals
$ 520,035,682
3,270,675
13,129,492
228,844
508,998
1,094,103
4,830
5,020
1,488,845
123,837,249
396,908,500
386,093,995
394,471,635
404,300,782
419,281,658
116,627
125,821
26,791
3,335
212,363
23,441
15,000
17,511
18,979
40,000
599,867
90,173
64,759
25,626
2,959
255,740
23,441
59,693
15,000
17,511
18,979
40,000
613,880
85,404
78,017
17,066
2,980
212,117
24,125
59,693
15,000
13,765
22,698
40,000
570,865
48,332
52,909
15,818
2,033
203,342
24,125
59,693
15,000
17,511
22,698
40,000
501,462
89,176
119,711
20,518
3,845
201,807
24,125
59,693
15,000
17,511
22,698
40,000
614,084
808,103
478,853
16,050,041
924,131
575,621
110
483,799
15,853,791
952,853
1,013,854
816,992
15,903,629
1,063,168
814,053
860,292
16,056,572
1,237,882
1,020,689
711
1,092,523
15,734,024
1,160,712
11. Expense Detail
TOTAL GENERAL FUND

Steam
Cellular Services
Bank Service Fees
Court Reporter
Referee Services
Travel Non-training
Waste Disposal
Security Services
Janitorial Services
Medical Services
Freight Expense
Program Promotions
Appraisal Fees
Taxes
Property Rental
Equipment Rental
Pager Rental
Special Assessment
Other Contractual
2013 Audited
Actuals
$ 515,594,034
1,615,196
12,139
42,595
19,931,058
2012 Audited
Actuals
$ 486,484,000
1,546,865
35,903
37,403
2011 Audited
Actuals
$ 492,673,000
1,620,100
15,404
94,933
2010 Audited
Actuals
$ 498,504,133
1,729,584
18,504
54,081
2009 Audited
Actuals
$ 520,035,682
1,738,004
12,534
98,276
19,486,345
20,528,080
20,770,968
20,857,473
12,781,947
99,197
48,844
5,943
178,421
7,210,238
108,944
12,482
2,436,164
139,755
18,319
563
757,224
10,979
500
224,039
15,518
166,731
1,134,863
1,294
35,375
250
5,028,139
12,584,991
106,989
27,364
5,471
188,633
7,433,576
124,411
9,058
1,556,017
213,148
57,238
672
580,921
8,822
13,525
233,364
16,072
127,429
1,019,595
14
82,792
710
5,439,754
11,358,459
137,770
19,480
6,979
176,212
7,667,096
131,187
9,305
1,901,082
220,766
46,180
40
542,294
5,992
15,150
333,805
13,559
145,098
761,273
806
42,439
1,400
3,960,465
12,569,803
96,403
34,526
5,982
196,017
7,104,515
133,915
5,637
870,008
194,291
41,838
293,256
4,974
206,425
13,369
111,921
796,889
50
31,316
2,600
4,054,075
12,790,267
130,598
37,503
2,750
36,000
7,649
238,369
8,076,751
132,558
6,060
1,319,736
234,437
50,649
333,804
30,403
31,196
303,455
54,319
73,630
785,089
1,094
150,548
4,997
4,348,215
11. Expense Detail
TOTAL GENERAL FUND

Bank Service Fees
Office Supplies
Discounts Lost
Postage
Computer Supplies
Computer Hardware
Computer Software
Fuel
Chemical
Salt & De-Icer
Clothing
Small Equipment
Clay, Soil & Turf
Electrical Supplies
Fence, Posts & Bars
Ammunition
2013 Audited
Actuals
$ 515,594,034
17
1,083,956
239,148
10,264
2,127
584
5,958,650
322,241
157,480
258,350
38,448,545
2012 Audited
Actuals
$ 486,484,000
343,676
1,348,807
131,310
10,656
774
1,222,766
428,604
100,901
257,936
33,675,997
2011 Audited
Actuals
$ 492,673,000
8,085
1,564,432
293,393
11,270
303
57
1,700,567
372,530
161,964
184,556
31,793,994
2010 Audited
Actuals
$ 498,504,133
1,194,529
1,855,725
213,275
27,121
350
3,156,500
284,929
164,513
130,121
33,794,872
2009 Audited
Actuals
$ 520,035,682
200,444
912,129
187,139
28,353
438
3,554,329
322,051
213,985
85,834
34,684,779
56,167
692,224
9,846
21,439
69,657
81,172
4,075
222,894
25,488
5,143
9,800
165,162
31,789
7,487
48,873
1,200
96,210
312,955
60,377
566,413
18,137
4,517
11,624
83,307
120,716
15,515
4,348
110,089
6,423
5,903
17,396
1,000
13,540
231,947
132,371
315,311
11,436
12,977
34,979
77,350
9,905
164,430
9,755
4
11,204
57,751
3,194
12,328
20,912
878
133,247
262,507
47,206
244,921
20,750
438
30,860
99,919
6,694
97,192
18,944
1,800
18,936
89,988
5,599
13,055
34,278
1,295
7,200
200,972
74,586
242,598
32,667
22,179
21,429
14
83,743
7,476
163,167
38,756
1,000
22,579
169,828
18,441
13,698
39,974
2,687
51,400
334,302
11. Expense Detail
TOTAL GENERAL FUND

Medical Supplies
Food
Laboratory Supplies
Medical Equipment
Printed Materials
Other Supplies
Safety Equipment
Laboratory Supplies
Batteries
2013 Audited
Actuals
$ 515,594,034
29,645
308
21,073
1,500
383,943
465,773
37,923
5,403
75,429
2,694
26,870
341,352
25,290
34,899
556
77,271
193,863
38,001
9,863
1,457
192,480
12,058
11,832
3,851,061
2012 Audited
Actuals
$ 486,484,000
28,363
23,058
3,607
511,324
12,000
624,781
41,128
18,327
90,136
4,062
29,543
399,723
17,537
19,129
1,081
246,508
208,366
4,723
34,912
11,987
2,114
225,572
13,284
19,220
3,861,738
2011 Audited
Actuals
$ 492,673,000
26,868
17,848
62
8
394,777
557,848
38,529
8,638
90,469
3,726
34,780
318,521
17,302
19,787
53,080
64,141
190,438
34,057
6,115
2,488
72,950
2,569
15,646
3,241,186
2010 Audited
Actuals
$ 498,504,133
18,343
17,899
4,000
4,105
464,660
679,934
36,515
51,276
89,008
2,545
49,125
513,846
31,473
26,790
54,649
51,654
553,293
12,499
40,748
7,977
701
284,925
13,043
1,681
3,950,734
2009 Audited
Actuals
$ 520,035,682
23,262
28,573
595
421,658
653,028
78,024
38,346
120,364
3,050
22,770
629,000
24,613
42,966
57,894
104,254
162,586
17,175
38,508
11,137
16,542
235,328
11,700
7,258
4,089,155
12,180.7
671,712.1
413,444.0
783,033.9
21,960
1,020,499
167,933
605,921
15,415
1,092,835
37,576
674,488
14,145
1,150,960
257,457
346,681
52,384
842,726
151,458
369,910
11. Expense Detail
2013 Audited
Actuals
$ 515,594,034
7,000.0
124,510.8
75,451.0
43,101.7
290,627.9
43,720.7
1,075.0
100,885.7
77,219.4
61,618.2
2,705,581
2012 Audited
Actuals
$ 486,484,000
142,700
73,894
9,172
305,461
4,036
1,000
131,097
43,549
97,838
2011 Audited
Actuals
$ 492,673,000
57,798
34,050
314,626
54,578
119,914
12,529
85,438
2010 Audited
Actuals
$ 498,504,133
3,000
64,128
69,000
209,575
23,898
147,844
59,558
74,837
2009 Audited
Actuals
$ 520,035,682
3,797
42,220
76,595
25
3,701
44,616
289,918
104,532
84,985
2,625,060
2,499,247
2,421,084
2,066,867
25,413
1,921,886
224,000
2,171,299
36,577
2,194,655
157,000
19,209
1,508,466
250,000
47,119
1,073,240
250,000
11,612
1,055,033
250,000
2,388,232
1,777,675
1,370,360
1,316,645

3,181,015
Charges From Radio Communications System 1,373,143
Charges from Water
2,240
Charges from W.P.C.
8,799
1,417,886
521,828
Charges from MVM
10,637,078
312,910
Charges from Parks
3,235
595
17,458,730
3,303,887
1,794,790
1,704
36,773
1,364,911
502,898
11,768,553
328,487
1,452
19,103,455
3,258,922
1,108,770
2,774
13,660
1,197,541
806,324
11,091,775
285,695
116
17,765,577
2,736,522
841,347
563
4,305
1,138,667
778,857
8,990,432
239,201
102
14,729,995
3,928,767
1,261,147
104,325
672
38,245
1,266,563
834,313
10,818,975
295,061
30,947
1,962
730
18,581,707
TOTAL GENERAL FUND

Generator Repair
Repair Parts
Car Washes
Maintenance
Court Costs
11. Expense Detail
TOTAL GENERAL FUND

Subsidy To Cemetery
Interfund Subsidies - - - - - Transfer to Capital Project
Principal

===============================
2013 Audited
Actuals
$ 515,594,034
2011 Audited
Actuals
$ 492,673,000
2010 Audited
Actuals
$ 498,504,133
2009 Audited
Actuals
$ 520,035,682
1,050,000
8,082,893
5,327,389
1,297,038
1,000,000
167,103
725,917
59,114
231,969
17,941,423
850,000
8,247,759
500,000
6,130,586
1,000,000
190,969
839,443
290,352
521,651
1,218,684
19,789,444
850,000
8,311,097
502,184
3,902,404
1,000,000
204,777
812,534
314,973
379,395
50,000
6,627,252
3,500,000
4,799,130
2,190,689
189,964
286,024
634,562
16,277,364
18,277,621
5,000,000
8,304,464
7,250,000
5,864,872 *
1,175,000
138,230
422,721
1,526,993
29,682,280
3,600,000
3,600,000
353,756
353,756
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
(24,982)
90,057
(14,913)
(376)
(14,265)
118,673,438
100,389,944
98,201,155
94,203,351
100,724,066
515,581,937
486,483,939
492,672,790
498,504,133
520,005,724
61
486,484,000
$
210
$ 492,673,000
$
1
$498,504,133
$
29,958
$ 520,035,682
-1.2%
-4.1%
-0.6%
$
12,096
$ 515,594,034
2012 Audited
Actuals
$ 486,484,000
6.0%
$
$
-1.3%
136,890
136,890
11. Expense Detail
TOTAL GENERAL FUND

Full Time Permanent
Crafts
Seasonal
Elected Officials
Board Members
Military Leave
Part-Time Permanent
Injury Pay
Student Trainees
School Guards
Uniformed Personnel
Uniformed Overtime
First Responder Pay
1.6% Retro Pay
Longevity
Wage Settlements
Separation Payments
Bonus Incentive
Overtime
Salaries and Wages
Hospitalization
Flex Save Admin Fee
Prescription
Dental
Vision Care
2008 Audited
Actuals
$ 523,046,000
2007 Audited
Actuals
$ 511,574,000
112,987,121
2,169,705
2,236,193
326,114
138,239
1,621,182
302,612
1,469,927
1,446,255
140,826,596
16,075,407
2,370,857
(109)
4,442,805
15,550
8,260,152
643,812
295,332,418
110,223,576
124,193
2,266,820
2,141,646
315,300
85,335
1,642,587
73,028
1,161,577
1,524,229
138,531,676
14,398,111
2,343,106
186,843
4,973,665
1,361,000
7,962,866
544,825
289,860,383
45,776,057
44,093,364
2,571,975
278,131
18,364,603
33,218,284
2,592,629
274,851
17,499,319
32,631,760
11. Expense Detail
TOTAL GENERAL FUND

Fica-Medicare
Life Insurance
Clothing Allowance
Tool Insurance
Tool Purchase
Employee Benefits
------------------------------Travel
Noaca
Brokered Gas Supply
Chilled Water
Sewer-Other
Gas
Electricity Cpp
Electricity Other
2008 Audited
Actuals
$ 523,046,000
3,231,945
13,553,989
232,262
237,864
1,162,473
5,200
750
1,468,839
120,102,372
2007 Audited
Actuals
$ 511,574,000
3,060,412
11,099,814
230,950
270,581
1,241,599
4,400
2,500
1,500,257
114,502,436
415,434,790
404,362,819
104,503
109,898
25,992
5,833
221,390
23,652
59,693
15,000
17,001
21,825
40,000
35,000
679,787
123,091
111,713
18,420
2,368
226,291
23,652
59,693
15,000
17,001
20,986
40,000
35,000
693,215
537,310
990
2,153,032
13,811,385
3,586,832
340,833
147
1,127
1,993,835
12,849,085
3,908,774
11. Expense Detail
TOTAL GENERAL FUND

Steam
Cellular Services
Bank Service Fees
Court Reporter
Referee Services
Travel Non-training
Waste Disposal
Security Services
Janitorial Services
Medical Services
Freight Expense
Program Promotions
Appraisal Fees
Taxes
Property Rental
Equipment Rental
Pager Rental
Special Assessment
Other Contractual
2008 Audited
Actuals
$ 523,046,000
1,604,749
16,341
85,816
2007 Audited
Actuals
$ 511,574,000
1,550,366
19,515
111,059
21,796,455
20,774,741
11,520,381
126,822
51,530
45
8,767
225,482
8,780,344
187,144
7,920
2,073,824
155,416
119,742
500
519,120
33,100
31,116
355,855
26,153
167,100
391,880
1,714
93,758
4,746
4,560,039
11,083,645
104,783
50,781
95
9,195
166,394
9,237,804
181,457
3,646
1,446,883
163,919
83,677
117
467,849
22,297
26,725
373,559
21,090
159,257
467,319
1,395
60,029
4,515
5,834,889
11. Expense Detail
TOTAL GENERAL FUND

Bank Service Fees
Office Supplies
Discounts Lost
Postage
Computer Supplies
Computer Hardware
Computer Software
Fuel
Chemical
Salt & De-Icer
Clothing
Small Equipment
Clay, Soil & Turf
Electrical Supplies
Fence, Posts & Bars
Ammunition
2008 Audited
Actuals
$ 523,046,000
1,104,415
883,688
158,953
26,861
465
450
3,372,411
365,005
156,263
56,443
35,567,452
2007 Audited
Actuals
$ 511,574,000
760,817
199,419
22,047
852
1,200
3,484,833
324,138
198,062
25,365
34,988,053
143,878
192,826
40,672
20,431
11,164
271
75,605
8,774
157,338
29,405
2,000
295
14,253
167,571
36,547
6,485
38,210
4,000
162,178
400,814
116,984
160,202
35,291
43,382
56,277
4,820
106,491
6,450
20,000
217,212
59,228
5,825
5,340
9,900
168,940
48,066
15,748
57,537
4,500
101,961
375,533
11. Expense Detail
TOTAL GENERAL FUND

Medical Supplies
Food
Laboratory Supplies
Medical Equipment
Printed Materials
Other Supplies
Safety Equipment
Laboratory Supplies
Batteries
2008 Audited
Actuals
$ 523,046,000
17,956
2,288
10,432
12,488
3,640
430,143
669,291
26,628
45,516
44,116
4,517
58,844
628,440
33,236
35,386
72,325
126,511
262,421
18,899
42,313
12,214
16,780
265,833
12,686
5,000
46,195
4,416,815
2007 Audited
Actuals
$ 511,574,000
39,727
290
23,370
19,639
460
4,438
459,972
404,779
25,738
65,110
45,862
6,200
33,651
470,995
29,581
33,712
46,177
45,635
195,547
18,249
37,633
16,628
12,039
434,636
10,791
5,931
35,920
4,142,397
22,515
613,440
102,719
246,417
30,334
283,172
61,795
369,585
11. Expense Detail
2008 Audited
Actuals
$ 523,046,000
4,150
152,853
2,410
25
1,641
64,774
187,808
70,982
89,078
2007 Audited
Actuals
$ 511,574,000
644
126,441
48,349
1,243
9,513
54,863
5,055
146,100
74,789
78,000
Maintenance
1,558,812
1,289,883
Court Costs
16,313
1,319,054
250,000
21,549
258,680
171,862
1,585,367
452,091
3,384,788
1,200,815
104,326
22,190
5,749
1,385,124
862,516
12,449,179
415,581
4,625
19,834,893
3,528,575
1,248,486
104,326
4,388
1,192,977
832,683
10,797,367
369,278
5,038
918
293,350
18,377,386
TOTAL GENERAL FUND

Generator Repair
Repair Parts
Car Washes

Charges from Water
Charges from W.P.C.
Charges from MVM
Charges from Parks
11. Expense Detail
TOTAL GENERAL FUND

Subsidy To Cemetery
Interfund Subsidies - - - - - -
2008 Audited
Actuals
$ 523,046,000
2007 Audited
Actuals
$ 511,574,000
1,000,000
5,409,745
4,500,000
8,178,919
1,996,116
145,607
386,194
305,384
1,000,000
255,000
5,489,037
8,332,769
8,250,000
2,000,000
540,000
290,000
21,921,965
26,156,806
Transfer to Capital Project

Principal

===============================
250,000
250,000
70,000
70,000
250,000
250,000
6,000
107,611,546
107,200,572
523,046,336
511,563,391
$
(336)
$ 523,046,000
$
10,609
$ 511,574,000
2.2%
12. Salary Wage Cost Analysis Health Self Inurance Fund Budget
1 of 2
Total 2015 projected Wage & Benefits Expense is

When Personnel costs represent 76.8% of the total General Fund
Budget
increasing by $19.0 million (+4.8%).

Budget Impact (2015 vs 2014)
A
B
a significant increase in Full Time Headcount (+5.5%)

increases in contributions to Pension Programs
+
+
$
$
an increase in Health Insurance Premiums
4.9
Million
D
E
G
anticipated decrease in Separation Payments

decrease in Workers Compensation cost
Budgeted decrease in Overtime
+
+
+
$
$
$
$
$
(2.3)
(1.2)
(2.5)
0.4
19.0
Million
Million
Million
Million
Million
Other
17.1 Million
2.6 Million
2014 Unaudited
Actuals
2015 Mayors Estimate
Full Time non-uniform Payroll Cost

Full Time uniform Payroll Cost
103,025,210
131,572,618
115,777,734
135,916,040
12,752,524
4,343,422
Health Insurance
Contributions to the Pension Programs
38,850,021
51,043,036
43,760,373
53,672,930
4,910,352
2,629,894
Separation Payments
Overtime (Uniform and non-Uniform)
Workers Compensation
8,115,683
23,166,716
8,992,377
5,819,876
20,662,446
7,759,767
(2,295,807)
(2,504,270)
(1,232,610)
32,567,443
415,936,609
541,750,000
76.8%
377,303
18,980,807
Other
Total Wage & Benefit Expense
32,190,140
396,955,802
Total Budget
% of total
$ change
Budget Head Count of 247 Full Time Positions and wage increases for union workers
with finalized contracts
Public Employees Retirement System plus Police & Firemen's Disability &
Payments made to the Health Self Insurance Fund by the General Fund divisions
These payments were up $1.2 million in 2014, but are expected to decrease by 28% in
2015
Rates are set by the State
This budget reflects the Administrations attempt to
s
% Change
12.4%
3.3%
12/3
1/20
14
###
201
5 FT
Hea Proportional Inc.
247 #
See Page 173 of the Mayor's Estimate for the Health Self Insurance Fund
12.6% Budget
5.2%
-28.3%
-10.8%
-13.7%
4.8%
12. Salary Wage Cost Analysis Health Self Inurance Fund Budget
2 of 2
1/1/2015 Balance in the fund was

$5.7 million
13. Recent Headcount History
Millions
General Fund Full Time Employee Headcount

As of December
280
5,919
# of Full Time
Positions
at 12/31
5,892
6,000
270
5,317
260
2015 Mayor's Estimate

+247 Full Time FTES
5,370
5,304
5,292
5,500
$256
$254
$252
250
240
$232
$241
$244
$249
5,227
- 1.2%
5,141
$244
- 1.6%
230
$240
$234
4,433
- 5.5%
Decrease of 863
Full Time Positions
(-16%) since 2007
December Full Time Head Count
5,000
$235
4,724
4,858
Full Time Salary Expense -$Millions
220
$230
4,485
4,477
4,500
4,429
210
- 8.8%
200
4,000
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
14.Headcount by Division
1 of 1
Full Time Head Count by Division
2015
2015 Headcount
Increase
2015 Budget
Full Time Headcount

-
TOTAL GENERAL FUND FULL TIME HEADCOUNT

TOTAL SAFETY DEPARTMENT
Police
FIRE
Emergency Medical Service
Correction
Animal Care and Control
Safety Administration
TOTAL CAPITAL PROJECTS AND PUBLIC WORKS
Capital Projects
Public Works Administration
Waste Collection and Disposal
Property Management
Recreation
Parking Facilities
Parks Maintenance and Properties
Traffic Engineering
2014
4,724
-
December 2014
# of Positions
Full Time
Headcount
up / (down)
from approved
budget at
12/31/2014
From December 2014

Actuals
-
% Increase
247
5.5%
4,477
-
4,732
(255)
(79)
Actual Full Time

Headcount
-
2014 Approved
Budget
2,989
64
2.2%
2,925
3,004
1,774
24
1.4%
1,750
1,757
(7)
751
0.1%
750
771
(21)
261
24
10.1%
237
261
(24)
141
12
9.3%
129
156
(27)
16
6.7%
15
15
46
4.5%
44
44
667
88
15.2%
579
672
(93)
53
6.0%
50
54
(4)
39
2.6%
38
39
(1)
232
51
28.2%
181
231
(50)
74
1.4%
73
77
(4)
109
16
17.2%
93
109
(16)
21
10.5%
19
21
(2)
107
11
11.5%
96
107
(11)
32
10.3%
29
34
(5)
1,068
95
9.8%
973
1,056
(83)
266
17
6.8%
249
263
(14)
46
0.0%
46
45
158
5.3%
150
157
(7)
Building & Housing - Directors Office
23
9.5%
21
23
(2)
Building & Housing Code Enforcement
84
12.0%
75
84
(9)
Building & Housing Construction Permitting

Health Administration
Health
Environment
Air
Finance Administration
Accounts
Assessments and Licenses
Treasury
Purchases & Supplies
Internal Audit
Financial Reporting
Office of Budget and Management
Information Systems Services
Mayor's Office
Law
City Planning
Community Relations Board
Office of Equal Opportunity
Council
Landmarks
Board of Building Standards and Appeals
Board of Zoning Appeals
Civil Service Commission
Boxing and Wrestling Commission
Aging
Human Resources
Community Development Director's Office
19
11.8%
17
19
(2)
0.0%
30
3.4%
29
30
(1)
12
9.1%
11
12
0.0%
11
57.1%
10
(3)
18
20.0%
15
18
(3)
34
17.2%
29
37
0.0%
10
0.0%
10
10
0.0%
15
36.4%
11
15
(4)
10
25.0%
(1)
30
13
76.5%
17
23
(6)
27
22.7%
22
27
(5)
81
8.0%
75
81
18
0.0%
18
18
18
28.6%
14
17
(3)
10
11.1%
10
(1)
60
3.4%
58
60
(2)
100.0%
0.0%
0.0%
0.0%
TOTAL ALL OTHER GF DEPARTMENTS

Municipal Court - Judicial
Municipal Court - Housing
Municipal Court - Clerk's
(1)
-
(8)
(6)
-
(1)
10
0.0%
10
11
18
12.5%
16
18
0.0%
19
18.8%
16
19
(1)
(2)
(3)
14.Headcount by Division
1 of 1
2013
December 2013
Actual Full Time

Headcount
-
2013 Approved
Budget
Full Time
Headcount
TOTAL GENERAL FUND FULL TIME HEADCOUNT

4,485
4,716
2015 Wage & Benefits Cost Increase

# of Positions
2015
Wage & Benefits
up / (down)
from approved
budget at
12/31/2013
-
(231)
Cost Increase
$s
18,980,807
Wage & Benefit Cost shows is the difference for

these two expense categories for 2015 compared to
2014 actuals. The principal driver for changes in the
cost of Wages and Benefits is the number of Full
Time positions. But, their are other factors can
impact this cost.
Proposed Budget Salary, Wage & Benefits cost is a
4.8% increase from the actual 2014 cost of $397
TOTAL SAFETY DEPARTMENT
2,914
3,011
(97)
6,832,225
Police
FIRE
Correction
1702
1,758
(56)
3,043,450
782
774
(274,002)
252
273
(21)
2,684,114
128
156
(28)
755,258
15
15
73,551
35
35
549,855
TOTAL CAPITAL PROJECTS AND PUBLIC WORKS
597
664
3,076,108
47
46
885,371
37
38
(1)
293,501
194
231
(37)
81,750
Capital Projects
Public Works Administration
Property Management
Recreation
Parking Facilities
Parks Maintenance and Properties
Traffic Engineering
(67)
36.0%
Proposed Budget Salary, Wage & Benefits cost for Safety is

a 2.4% increase from the actual 2014 cost of $278.9 million.
16.2%
Proposed Budget Salary, Wage & Benefits cost for
Capital Projects and Public Works is a 7% increase
from the actual 2014 cost of $45.4 million.
72
77
(5)
332,452
99
109
(10)
205,864
20
22
(2)
153,485
99
107
(8)
908,179
3,064,455
29
34
(5)
215,505
7,872,793
15.9%
974
1,041
30,458,421
7.6%
Municipal Court - Judicial

Municipal Court - Housing
Municipal Court - Clerk's
253
260
(7)
1,292,111
41
44
(3)
428,096
153
155
(2)
597,919
Building & Housing - Directors Office
22
22
298,705
Building & Housing Code Enforcement
78
83
(5)
637,977
Building & Housing Construction Permitting

Health Administration
Health
Environment
Air
Finance Administration
Accounts
Assessments and Licenses
Treasury
Purchases & Supplies
Internal Audit
Financial Reporting
Office of Budget and Management
Information Systems Services
Mayor's Office
Law
City Planning
Community Relations Board
Office of Equal Opportunity
Council
Landmarks
Board of Building Standards and Appeals
Board of Zoning Appeals
Civil Service Commission
Boxing and Wrestling Commission
Aging
Human Resources
Community Development Director's Office
15
19
(4)
315,311
109,901
28
29
(1)
246,199
11
12
(1)
71,926
TOTAL ALL OTHER GF DEPARTMENTS
(67)
9,072,474
3,892
10
(4)
403,506
17
19
(2)
214,492
29
37
(8)
299,874
21,646
10
(2)
92,686
(3)
165,115
11
14
(3)
382,254
(1)
191,332
17
22
(5)
1,194,423
25
26
(1)
301,663
74
80
(6)
551,353
15
18
(3)
84,352
12
16
(4)
115,804
(1)
346,428
62
63
(1)
201,071
56,945
7,226
(5,692)
27,841
835
10
11
89,214
17
17
84,349
19
19
(1)
(1)
-
47,447
199,132
47.8%
14.1%
Proposed Budget Salary, Wage & Benefits cost for Courts is

a 7.5% increase from the actual 2014 cost of $31.1 million.
Proposed Budget Salary, Wage & Benefits cost for Building
& Housing is a 16% increase from the actual 2014 cost of
$8.0 million.
Proposed Budget Salary, Wage & Benefit cost for

Health is a 12% increase from the actual 2014 cost of
$3.6 million
Proposed Budget Salary, Wage & Benefits cost for
Finance is a 34% increase from the actual 2014 cost of
$8.7 million.
Proposed Budget Salary, Wage & Benefits cost for the

remaining divisions is a 10% increase from the actual
2014 cost of $21.5 million.
14. 15 Yr Safety, Waste Streets Division Heacount History
1 of 1
2015 BUDGET
Cleveland Population
(projected between 2000,2001 and 2013 estimate census dates)
2014
390,113
2013
2012
2011
390,113
390,113
392,347
394,581
2,925
3,005
(80)
159,447,154
21,296,910
21,179,000
117,910
13%
2,914
3,011
(97)
164,800,353
24,030,090
21,325,767
2,704,323
15%
2,879
2,964
(85)
158,550,008
21,767,667
20,283,372
1,484,295
14%
2,813
3,169
(356)
159,390,019
20,936,506
20,141,490
795,016
13%
Total Safety Workforce

Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense
Overtime Expense
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense
Per Capita
Full Time Payroll Expense
Headcount (per 1000 residents)
NA
2,989
NA
$ 167,801,439
NA
$ 19,600,000
NA
NA
$
$
$
$
430
7.7
409
7.5
$
$
$
$
422
7.5
$
$
$
$
Police
Payroll Expense (Uniform & Non-uniform)
Police force Grant Revenue
Overtime Expense (Uniform & Non-uniform)
Per Capita
404
7.3
$
$
$
$
404
7.1
a
NA
1,774
$
$
$
NA
99,527,040
(416,666)
NA
11,500,000
NA
NA
255
4.5
$
$
$
$
$
1,750
1,757
(7)
94,661,301
(1,758,158)
12,770,905
12,200,000
570,905
13%
243
4.5
$
$
$
$
$
1,702
1,758
(56)
98,403,068
(2,606,577)
13,572,177
12,094,249
1,477,928
14%
252
4.4
$
$
$
$
$
1,692
1,736
(44)
94,407,961
(5,460,617)
12,151,865
11,265,974
885,891
13%
241
4.3
$
$
$
$
$
1,649
1,807
(158)
93,820,566
(3,934,224)
10,895,917
10,744,053
151,864
12%
238
4.2
Fire
NA
751
$
$
NA
46,316,142
NA
5,220,000
NA
NA
$
$
$
$
750
771
(21)
46,150,065
4,917,750
5,820,000
(902,250)
11%
$
$
$
$
782
774
8
48,155,259
6,366,032
5,772,518
593,514
13%
$
$
$
$
761
795
(34)
47,115,019
5,536,239
5,492,758
43,481
12%
$
$
$
$
783
872
(89)
48,729,715
6,299,056
6,321,000
(21,944)
13%

Payroll Expense
Overtime Expense
NA
261
$
$
NA
12,974,351
NA
1,900,000
NA
NA
$
$
$
$
237
261
(24)
11,111,389
2,224,896
2,000,000
224,896
20%
$
$
$
$
252
273
(21)
10,898,184
2,509,359
2,300,000
209,359
23%
$
$
$
$
243
225
18
9,728,039
2,593,770
2,350,000
243,770
27%
$
$
$
$
194
267
(73)
9,452,665
2,484,632
2,060,000
424,632
26%
Correction
Payroll Expense
Overtime Expense
NA
141
$
$
NA
5,302,844
NA
900,000
NA
NA
$
$
$
$
129
156
(27)
4,466,262
1,260,221
1,100,000
160,221
28%
$
$
$
$
128
156
(28)
4,905,626
1,494,327
1,100,000
394,327
30%
$
$
$
$
140
161
(21)
5,187,168
1,421,698
1,100,000
321,698
27%
$
$
$
$
146
180
(34)
5,395,969
1,205,957
950,000
255,957
22%

Payroll Expense
Overtime Expense
NA
16
$
$
NA
636,005.00
NA
40,000
NA
NA
$
$
$
$
15
16
(1)
573,784.00
44,207
34,000
10,207
8%
15
15
$
$
$
$
550,482.00
43,141
34,000
9,141
8%
14
14
$
$
$
$
518,581.00
39,457
29,640
9,817
8%
14
14
$
$
$
$
515,663.00
31,256
21,437
9,819
6%
Payroll Expense
Overtime Expense
NA
44
44
46
$
$
NA
3,045,057
NA
40,000
NA
NA
$
$
$
$
2,484,353
78,931
25,000
53,931
3%
35
35
$
$
$
$
1,887,734
45,054
25,000
20,054
2%
$
$
$
$
29
33
(4)
1,593,240
24,638
45,000
(20,362)
2%
$
$
$
$
27
29
(2)
1,475,441
19,688
45,000
(25,312)
1%
2015 BUDGET
2014
390,113
2013
2012
2011
390,113
390,113
392,347
394,581
181
232
(51)
7,830,598
1,093,882
448,437
645,445
14%
194
231
(37)
7,927,649
574,866
448,437
126,429
7%
188
231
(43)
7,522,768
542,047
448,437
93,610
7%
209
245
(36)
8,220,421
450,277
435,376
14,901
5%

Payroll Expense
Overtime Expense
NA
232
$
$
NA
8,339,220
NA
470,859
NA
NA
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Streets
Seasonal Headcount (PEAK)
Approved Budget Seasonal Head Count
# of positions up/(down) from Approved Head count
Seasonal Payroll Expense
Overtime Expense
Overtime % of Full Time Payroll Expense
NA
151
$
NA
7,295,660
127
$
$
2,218,106
NA
1,000,000
NA
NA
$
$
$
$
137
151
(14)
7,347,725
115
127
(12)
2,792,562
1,001,893
1,000,000
1,893
14%
$
$
$
$
139
151
(12)
7,620,556
128
126
2
2,762,417
847,035
1,000,000
(152,965)
11%
$
$
$
$
139
151
(12)
7,304,379
153
152
1
2,139,848
728,282
705,000
23,282
10%
$
$
$
$
131
139
(8)
6,683,326
118
117
1
1,999,126
883,255
900,000
(16,745)
13%
1 of 1
2010
2009
2008
2007
2006
2005
396,815
404,973.80
413,132.60
421,291.40
429,450.20
437,609.00
3,093
3,245
(152)
167,795,749
20,520,304
20,724,443
(204,139)
12%
3,243
3,334
(91)
172,743,378
21,522,240
22,380,123
(857,883)
12%
3,276
3,366
(90)
170,291,978
22,971,300
17,003,270
5,968,030
13%
3,314
3,398
(84)
168,379,222
20,898,240
16,133,153
4,765,087
12%
3,245
3,334
(89)
162,703,405
17,763,404
16,732,997
1,030,407
11%
3,238
3,264
(26)
158,572,128
16,780,278
11,527,539
5,252,739
11%

Payroll Expense
Overtime Expense
Per Capita
$
$
$
$
423
7.8
$
$
$
$
427
8.0
$
$
$
$
412
7.9
$
$
$
$
400
7.9
$
$
$
$
379
7.6
$
$
$
$
362
7.4
Police
Per Capita
$
$
$
$
$
1,796
1,863
(67)
97,919,733
(2,562,960)
10,568,002
11,309,529
(741,527)
11%
247
4.5
$
$
$
$
$
1,883
1,907
(24)
100,736,666
(2,121,655)
11,147,310
12,566,143
(1,418,833)
11%
249
4.6
$
$
$
$
$
1,911
1,920
(9)
98,303,341
(1,173,669)
11,488,741
8,896,060
2,592,681
12%
238
4.6
$
$
$
$
$
1,995
2,035
(40)
98,521,786
(872,630)
11,097,969
9,596,319
1,501,650
11%
234
4.7
$
$
$
$
1,993
2,063
(70)
99,628,349
NA
9,959,214
9,659,786
299,428
10%
232
4.6
$
$
$
$
1,997
1,995
2
96,204,963
NA
8,871,300
10,144,626
(1,273,326)
9%
220
4.6
Fire
$
$
$
$
869
922
(53)
51,975,866
6,357,212
6,321,096
36,116
12%
$
$
$
$
894
907
(13)
52,947,996
6,310,665
6,231,463
79,202
12%
$
$
$
$
887
889
(2)
52,116,609
6,045,228
5,077,044
968,184
12%
$
$
$
$
905
916
(11)
53,495,486
5,796,432
4,110,819
1,685,613
11%
$
$
$
$
911
916
(5)
49,411,695
5,001,903
4,797,195
204,708
10%
$
$
$
$
911
916
(5)
48,642,601
4,966,652
479,775
4,486,877
10%

Payroll Expense
Overtime Expense
$
$
$
$
218
236
(18)
10,144,971
2,377,929
2,070,000
307,929
23%
$
$
$
$
236
274
(38)
10,925,032
2,877,975
2,300,000
577,975
26%
$
$
$
$
256
306
(50)
11,620,123
3,219,797
2,000,000
1,219,797
28%
$
$
$
$
281
306
(25)
11,409,044
2,653,663
1,700,000
953,663
23%
$
$
$
$
295
306
(11)
11,577,688
2,723,820
1,900,000
823,820
24%
$
$
$
$
284
306
(22)
11,656,381
2,882,227
2,100,000
782,227
25%
Correction
Payroll Expense
Overtime Expense
$
$
$
$
168
180
(12)
5,773,530
1,165,651
950,000
215,651
20%
$
$
$
$
187
202
(15)
6,034,829
1,107,115
1,200,000
(92,885)
18%
$
$
$
$
179
202
(23)
6,075,583
2,126,189
961,278
1,164,911
35%
$
$
$
$
87
90
(3)
2,763,785
1,250,974
653,034
597,940
45%
$
$
$
$
88
90
(2)
2,636,886
1,081,662
653,034
428,628
41%
$
$
$
$
89
90
(1)
2,807,989
704,795
653,011
51,784
25%

Payroll Expense
Overtime Expense
14
14
$
$
$
$
481,019.00
24,635
23,818
817
5%
14
14
$
$
$
$
527,626.00
23,056
26,464
(3,408)
4%
14
14
$
$
$
$
498,473.00
23,946
26,464
(2,518)
5%
14
14
$
$
$
$
492,849.00
24,772
26,464
(1,692)
5%
14
14
$
$
$
$
450,110.00
27,409
26,464
945
6%
12
12
$
$
$
$
415,022.00
25,747
26,464
(717)
6%
Payroll Expense
Overtime Expense
$
$
$
$
28
30
(2)
1,500,630
26,875
50,000
(23,125)
2%
$
$
$
$
29
30
(1)
1,571,229
56,119
56,053
66
4%
$
$
$
$
29
35
(6)
1,677,849
67,399
42,424
24,975
4%
$
$
$
$
32
37
(5)
1,696,272
74,430
46,517
27,913
4%
$
$
$
$
32
35
(3)
1,635,563
51,058
50,124
934
3%
$
$
$
$
34
35
(1)
1,653,161
34,352
50,000
(15,648)
2%
2010
2009
2008
2007
2006
2005
396,815
404,973.80
413,132.60
421,291.40
429,450.20
437,609.00
218
245
(27)
8,265,122
447,607
396,203
51,404
5%
216
245
(29)
8,875,036
431,508
440,225
(8,717)
5%
219
245
(26)
8,142,691
409,955
443,960
(34,005)
5%
221
245
(24)
8,120,652
461,670
450,000
11,670
6%
219
245
(26)
8,001,265
405,809
586,700
(180,891)
5%
219
243
(24)
7,866,206
559,840
619,995
(60,155)
7%

Payroll Expense
Overtime Expense
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Streets
Overtime Expense
$
$
$
$
146
147
(1)
7,056,523
111
105
6
2,041,213
732,390
900,000
(167,610)
10%
NA
169
$
$
$
$
$
NA
8,585,882
NA
110
NA
2,151,369
669,351
900,000
(230,649)
8%
$
$
$
$
173
173
8,557,888
108
110
(2)
1,846,293
1,038,943
650,000
388,943
12%
$
$
$
$
180
187
(7)
8,629,929
106
110
(4)
1,869,972
1,017,758
1,000,000
17,758
12%
$
$
$
$
185
187
(2)
8,575,214
108
111
(3)
1,681,985
492,376
800,000
(307,624)
6%
$
$
$
$
190
192
(2)
8,639,301
106
104
2
1,606,604
1,290,120
1,000,000
290,120
15%
1 of 1
2004
2003
2002
2001
2000
445,767.80
453,926.60
462,085.40
470,244.20
478,403
3,198
3,231
(33)
158,596,558
13,729,626
15,305,223
(1,575,597)
9%
3,581
3,745
(164)
172,060,959
21,347,416
19,594,335
1,753,081
12%
3,685
3,755
(70)
179,034,902
20,942,221
14,399,847
6,542,374
12%
3,753
3,828
(75)
160,702,553
17,262,231
12,020,505
5,241,726
11%
3,648
3,777
(129)
162,206,726
17,536,970
11,704,483
5,832,487
11%

Payroll Expense
Overtime Expense
Per Capita
$
$
$
$
356
7.2
$
$
$
$
379
7.9
$
$
$
$
387
8.0
$
$
$
$
342
8.0
$
$
$
$
339
7.6
Police
Per Capita
$
$
$
$
1,959
1,957
2
95,231,725
NA
8,862,071
12,164,635
(3,302,564)
9%
214
4.4
$
$
$
$
2,212
2,353
(141)
108,016,289
NA
14,839,303
13,900,000
939,303
14%
238
4.9
$
$
$
$
2,322
2,371
(49)
111,491,238
NA
14,465,640
10,410,000
4,055,640
13%
241
5.0
$
$
$
$
2,348
2,410
(62)
97,994,047
NA
12,058,135
8,883,550
3,174,585
12%
208
5.0
$
$
$
$
2,274
2,381
(107)
97,525,930
NA
10,733,728
8,650,000
2,083,728
11%
204
4.8
Fire
$
$
$
$
912
916
(4)
48,964,797
3,121,796
2,087,163
1,034,633
6%
$
$
$
$
990
1,002
(12)
48,978,473
3,316,650
3,515,660
(199,010)
7%
$
$
$
$
1,011
1,008
3
52,533,323
4,054,398
3,015,660
1,038,738
8%
$
$
$
$
1,031
1,031
48,978,473
3,316,650
2,230,336
1,086,314
7%
$
$
$
$
1,011
1,008
3
51,459,807
5,239,757
2,171,700
3,068,057
10%

Payroll Expense
Overtime Expense
$
$
$
$
281
307
(26)
12,244,148
1,687,644
1,000,075
687,569
14%
$
$
$
$
311
321
(10)
12,282,914
3,083,907
2,094,000
989,907
25%
$
$
$
$
283
301
(18)
12,076,208
2,309,266
894,787
1,414,479
19%
$
$
$
$
301
304
(3)
10,839,727
1,803,530
828,430
975,100
17%
$
$
$
$
287
304
(17)
10,403,073
1,501,514
806,650
694,864
14%
Correction
Payroll Expense
Overtime Expense
$
$
$
$
89
90
(1)
2,848,610
638,519
465,478
173,041
22%
$
$
$
$
85
90
(5)
2,974,552
715,978
465,478
250,500
24%
86
86
$
$
$
$
2,621,023
752,432
308,015
444,417
29%
84
95
(11)
$
2,445,300
$
666,867
NA
#VALUE!
27%
$
$
$
$
97
96
1
2,633,904
615,259
300,593
314,666
23%

Payroll Expense
Overtime Expense
12
12
$
$
$
$
415,097.00
21,113
23,350
(2,237)
5%
17
17
$
$
$
$
565,127.00
15,897
17,675
(1,778)
3%
$
$
$
$
15
17
(2)
492,710
12,437
12,400
37
3%
$
$
$
$
14
15
(1)
453,305
11,427
11,434
(7)
3%
$
$
$
$
14
16
(2)
420,212
10,974
11,133
(159)
3%
Payroll Expense
Overtime Expense
$
$
$
$
34
39
(5)
1,740,791
37,002
30,000
7,002
2%
$
$
$
$
51
52
(1)
2,218,156
91,659
67,000
24,659
4%
$
$
$
$
54
58
(4)
2,441,423
100,480
67,000
33,480
4%
$
$
$
$
59
68
(9)
2,437,001
72,489
66,755
5,734
3%
$
$
$
$
62
68
(6)
2,397,704
50,997
65,000
(14,003)
2%
2004
2003
2002
2001
2000
445,767.80
453,926.60
462,085.40
470,244.20
478,403
219
243
(24)
7,840,387
562,229
619,996
(57,767)
7%
239
270
(31)
8,468,568
501,241
619,996
(118,755)
6%
244
269
(25)
9,187,705
541,864
619,996
(78,132)
6%
269
292
(23)
8,888,642
575,755
564,850
10,905
6%
272
290
(18)
8,815,345
549,850
550,000
(150)
6%

Payroll Expense
Overtime Expense
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Streets
Overtime Expense
$
$
$
$
191
203
(12)
8,648,225
101
92
9
1,450,843
945,618
805,000
140,618
11%
$
$
$
$
NA
NA
NA
9,324,863
101
105
(4)
1,648,490
805,526
805,000
526
9%
$
$
$
$
210
213
(3)
9,816,412
98
99
(1)
1,454,245
755,975
813,189
(57,214)
8%
$
$
$
$
215
218
(3)
9,077,246
104
104
1,245,923
932,072
918,226
13,846
10%
$
$
$
$
216
222
(6)
8,643,387
104
104
1,403,032
886,869
900,000
(13,131)
10%
16. Interdepartment Service Charges
1 of 1
INTERDEPARTMENT SERVICE CHARGES

Service Division Total Budget
Total Budget
MVM
Telephone Exchange
Radio Communications
Print & Reproduction
Central Storeroom
Other
2014 Unaudited 2015 Mayor's

Actual
Estimate
change
$ 31,737,492 $ 30,933,014
19,182,078
6,584,467
2,944,811
2,524,305
501,831
17,256,826
7,204,256
3,439,076
2,444,031
588,825
-
General Fund share of Service Division Costs

% of Total
Divisions
Expenses
-2.5%
-10.0%
9.4%
16.8%
-3.2%
17.3%
64%
50%
49%
61%
89%
2015 Mayor's
2015 Budget
Estimate
Increase /
Expenditure
(decrease)
$
18,721,081 $
(911,043)
11,113,652
3,591,339
1,671,741
1,488,035
523,264
333,050
(927,414)
440,707
(435,413)
22,090
41,980
(52,993)
-4.9%
-8.3%
12.3%
-26.0%
1.5%
8.0%
-15.9%
17a. 9 Yr. History Graph of Interfund Subsidies
1 of 1
Millions
Interfund Subsidy
% of
INTERFUND SUBSIDIES
$Millions
$35.0
$30.0
5.1%
4.2%
3.5%
3.3%
4.0%
3.7%
Rainy Day Fund
Balance at 1/1/2015
$25.0
$20.0
5.8%
5.7%
6.3%

Subsidy To Public Auditorium / Conv. Center
Streets
Schools
Cemetery Fund
$15.0
IX Center Fund
Golf
$10.0
Stadium Fund
$5.0
$0.0
Sinking Fund
Debt Service
17a. 9 Yr. History Graph of Interfund Subsidies
Res Fund
itorium / Conv. Center
Classes
17b. Interfund Subsidies
1 of 1
2015 Mayors
Estimate
Total Interfund Subsidies
Transfer To Rainy Day Reserve Fund
34,174,000
-
Debt Service Funds

Transfer To Other Subfunds
2,000,000
11,362,190
642,366
9,465,125
Other Transfers
7,623,211
1,175,000
125,000
Subsidy To Cemetery
131,246
Subsidy to Public Auditorium/Convention Center
1,649,862
$ change
4,602,071
%
change
15.6%
3,289,804
150,888
(234,875)
1,163,415
50,000
6,201
(2,196)
178,833
2014
Unaudited
Actuals
29,571,929
-
40.8%
30.7%
-2.4%
18.0%
4.4%
5.2%
-1.6%
12.2%
2,000,000 Stadium Capital Repair Fund

8,072,386
491,478
9,700,000
6,459,796
1,125,000
118,799
133,442
1,471,029
18. Total Cleveland Long Term Obligations

1 of 4
2013 City of Cleveland CAFR

NOTE 5 DEBT AND OTHER LONG-TERM OBLIGATIONS
A summary of the changes in long-term debt and other long-term obligations of the City during the year ended
December 31, 2013, are as follows:
Balance 1/1/2013
General Obligation Bonds
Other Debt and Capital Leases
Total GF Debt
Other LT Obligations
TOTAL General Fund LT Obligations

Business-Type Activities (Enterprise Funds)
Airport System Revenue Bonds:
Public Power System Revenue Bonds:
Waterworks Improvement Revenue Bonds:
Ohio Water Development Authority and Public Works
Commission Loans
Parking Facilities Refunding Revenue Bonds
Public Power System Other (See Note 8)
Other LT Obligations
TOTAL Business-Type LT Obligations
Total Debt and Other Long-Term Obligations
(Amounts in 000's)
Additions
Reductions
Balance
12/31/2013
308,700
356,850
70,521
(26,150)
(45,773)
282,550
381,598
665,550
70,521
-71,923
664,148
118,665
22,890
(21,378)
120,177
784,215
$ 93,411
(93,301)
784,325
863,930
252,881
785,535
58,000
1,918
0
(74,285)
(12,710)
(31,100)
847,645
242,089
754,435
109,742
31,625
11,950
(7,320)
(2,520)
114,372
29,105
3,747
79,704
2,071,097
91,333
2,135,046
$ 2,919,261
3,747
3,321
78,936
$ 172,347
(14,950)
(142,885)
$ (236,186)
2,855,422

Pg 2of 4
2013 City of Cleveland CAFR

Page 83
Details on Business Type Activities Liabilities

Pg 4 of 4
2015 Mayor's Estimate - Page 225

2014 ACTIVITY
A) On February11, 2014, the City issued $31,460,000 Subordinate Lien Income Tax Bonds, Series 2014A. The proceeds of these bonds will be used to pay the costs of various public
improvements including public facility improvements, cemetery improvements and parks and recreation facility improvements. The City intends to pay the principal and interest on these
bonds from General Fund income tax receipts.
B) The City issued $24,255,000 Airport System Revenue Bonds, Series 2014A (AMT) and $9,070,000 Airport System Revenue Bonds, Series 2014B (Taxable) effective February 12,
2014. The bonds were issued to refund the outstanding $24,255,000 Series 2009A Airport System Revenue Bonds and the $9,070,000 Series 2009B Airport System Revenue Bonds upon
the expiration of the existing letter of credit. The bonds were directly purchased by U.S. Bank National Association as variable rate bonds with the City paying the SIFMA index rate plus a
spread on the 2014A Bonds and paying an amount equal to the one month LIBOR rate plus a spread on the 2014B Bonds.
C) Effective June 11, 2014, the City issued $37,740,000 Subordinate Lien Income Tax Bonds, Series 2014B as part of the annual Capital Improvement Program. The proceeds of these
bonds will be used to pay the costs of various public improvements including public facility improvements, bridge and roadway improvements and parks and recreation facility
improvements. The principal and interest on these bonds will be paid from the Restricted Income Tax receipts.
D) On September 4, 2014, the City issued $7,745,000 Non-Tax Revenue Refunding Bonds, Series 2014 for the Cleveland Stadium Project. These bonds refunded $8,275,000 of the
outstanding 2004 Non-Tax Revenue Refunding Bonds (Cleveland Stadium Project). As a result of this refunding, the City realized net present value
debt service savings of $842,000 or 10.2%.
E) Also on September 4, 2014, the City issued $12,365,000 Taxable Economic and Community Development Refunding Revenue Bonds, Series 2014 (Core City Fund) . The City issued
these bonds in order to refund $11,845,000 of the outstanding Taxable Economic and Community Development Bonds, Series 2004. This refunding resulted in $1,219,000 of net present
value debt service savings or 10.3%.
F) Effective October 30, 2014, the City issued $76,885,000 Public Power System Taxable Revenue Refunding Bonds, Series 2014. These bonds were issued to refund $68,745,000 of
Public Power System Bonds issued in 2006, 2008, 2010 and 2012 for the purpose of restructuring Cleveland Public Power's debt in order to level out the annual payments over the life of
CPP's bonds. As a result of this restructuring, CPP will pay approximately $4 million less in debt service payments through 2024, with annual debt service payments of approximately $18
million from 2014 through 2038.
19. Governmental Activities Debt
Pg 1 of 2
City of Cleveland Debt
$000s
Balance
1/1/2014 Per
2014
2013 CAFR
Debt Issued
Debt
Refunded or
Defeased
Debt Retired
Projected
Balance
12/31/2014
Governmental Activities:

Subordinated Income Tax Bonds
Subordinate Lien Income Tax Bonds
Capital Lease Obligations
282,550
46,915
124,490
69,200
-24,985
257,565
-3,265
43,650
-7,145
186,545
19,185
-3,874
Other Governmental Activities:

Urban Renewal Bonds
Non-Tax Revenue Bonds*
Loans**
Annual Appropriation Bonds
Total Direct Debt
3,670
54,288
3,105
10,525
544,728
-640
-2,895
-304
-245
-43,353
3,030
50,213
2,801
10,280
Certificates of Participation (Stadium)

Gateway Note Payable
117,670
1,750
-5,890
-250
111,780
1,500
Total Governmental Activities
664,148
20,110
89,310
89,310
-21290
-21,290
-21,290
Increase /
(decrease) since
January 2014
15,311 $ 503,071
$ 569,395
-49,493
$ 682,675
29,931
24,667
18,527
* Non-Tax Revenue Bonds at 1/1/2014 includes a)Stadium Bonds ($7,745 million issued in 2014 replacing bonds issued in 2004), b)Economic and Community Dev.
/Core City Bonds ($37.450 milion with $11.845 of 2004 issued bonds replaced in 2014 with $12.365 million of new debt),c)Lower Euclid Ave. TIF bonds ($6.213
million),
**Loans issued in 2013 include a)State Infrastructure Bank Loan($1.559 million) and b) West 150th Street Improvement Loan ($1.046 million)
The Ohio Revised Code provides that the net debt of the municipal corporation, whether or not approved by the electors, shall not exceed 10.5% of the assessed value of all property
in the municipal corporation as listed and assessed for taxation. In addition, the unvoted net debt of municipal corporations cannot exceed 5.5% of total assessed value of property.
The Citys total debt limit (10.5%) is $519,551,923 and unvoted debt limit (5.5%) is $272,146,245. At January 1, 2015, the City had capacity under the indirect debt limitation
calculation per the Ohio Revised Code to issue less than $35 million in additional unvoted debt. However, the debt limitations are not expected to affect the financing of any currently
planned facilities or services.
74%
Other non-debt Balance Sheet Obli

-
Unamortized (discount)/prem
511,220,638
267,782,239
9485
19. Governmental Activities Debt
Pg 2 of 2
City of Cleveland
debt obligations
$683 Million as of 12/31/2014
$1.5 , 0%
GOVERNMENT ACTIVITIES
$10.3 , 2%
$503 Million
$111.8 ,
16%
$2.8 , 1%
Subordinated Income Tax Bonds

$3.0 , 1%
$50.2 ,
7%
$257.6 , 38%
OTHER
GOVERNMENT ACTIVITIES
Urban Renewal Bonds
Non-Tax Revenue Bonds*
$180 Million
$186.5 , 27%
Loans**
Annual Appropriation Bonds
$15.3 , 2%
Certificates of Participation (Stadium)
$43.7 , 6%
Gateway Note Payable
* Non-Tax Revenue Bonds at 1/1/2014 includes a)Stadium Bonds ($7,745 million issued in 2014 replacing bonds issued in 2004), b)Economic and Community Dev. /Core City Bonds
($37.450 milion with $11.845 of 2004 issued bonds replaced in 2014 with $12.365 million of new debt),c)Lower Euclid Ave. TIF bonds ($6.213 million),
**Loans issued in 2013 include a)State Infrastructure Bank Loan($1.559 million) and b) West 150th Street Improvement Loan ($1.046 million)
TOTAL GOVERNMENTAL ACTIVITIES DEBT - Millions $s
20. Govermental Activities Debt Graph - 14 Yr History + 4 Yr Projection
Proposed $110.6 million

of Subordinated Lien Income
Tax and Core City Bonds
to be to fund various
public improvements
Governmental Activities Debt

Principal year-end balances
$ millions
Projected principal balances

of existing plus new 2015 debt
offering. Assumptions include
no new borrowings for 3
years and principal and
interest payments on 2015
bonds beginning in 2017.
600
Subordinated Income Tax
550
GO Bond Principal Balance
500
450
2003 Capital Lease

+$6.6
2005 Capital Lease

+$8.4
2008
Subordinated
Income Tax
+$59.6
2002 Capital Lease

+$6.2
400
2013 Capital Lease

2011 Capital Lease
+$6.5
+$6.6
2012 Capital Lease
+$6.5
2010 Capital Lease
2014
+$6.7
+$69.2
2013
2010
+$35.8
+$27.4
2012
+$15.2
350
$0
$76.7
$64.1
$16.8
$34.8
$0
$44.8
$10.0
$44.9
$0
$31.3
$38.3
$0
300
250
GO Debt Capacity was $272.1 million at 5.5%
of the assessed valuation of
200
150
$0
YEARLY
GO BOND ISSUANCE
$ millions
21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
Pg 1 of 6
GENERAL FUND DEBT LOAD

Government (Principal & Interest Payments)
12/31/2014
Principal
Balance
$
Urban Renewal Bonds due through 2018, 6.63% to 6.75%
257,565,000
2015 Debt
Retirement
2015
Interest
Expense
$ 24,820,000 $ 12,377,713 $
Other
Costs
-
Total Debt
Load
$
37,197,713
3,030,000
685,000
181,000
867,975
43,650,000
3,430,000
2,168,825
5,598,825
186,545,000
7,145,000
12,978,576
20,123,576
7,745,000
610,000
314,600
924,600
111,780,000
6,185,000
4,103,000
10,288,000
Taxable Econ and Com Dev. (Core City Bonds) (portion refinanced in 2014)
35,880,000
875,000
1,734,093
2,609,093
Annual Appropriation Bonds - Flats East Bank due through2035, 2.60% to 6.00%
10,280,000
260,000
612,000
873,215
Lower Euclid Ave. TIF 2003A&B due through 2032,1.00% to 5.00%
6,058,000
169,000
144,400
313,400
Loans a)State Infrastructure Bank Loan and b) West 150th Street Improvement Loan
2,801,000
311,000
46,000
15,311,000
3,957,000
247,000
3,981,554
1,500,000
250,000
250,000
Subordinated Income Tax Refunding Bonds due through 2024, 5.00% to 5.25% Bonds
Non-Tax Revenue Bond - Stadium due through 2020, 3.50% to 5.13% (refinanced in 2014)
Certificates of Participation-Stadium due through 2028,1.42% to 5.70%
Capital Lease Obligations, due through 2018, 2.26% to 3.22%

Gateway Note Payable, due through 2016
Sinking Fund Operations
682,145,000
764,103
$ 48,697,000 $ 34,907,207 $ 764,103 $

5.1%
764,103
83,792,054
Pg 2 of 6
General Obligation Bonds:
Remaining
Principal Balance
at 1/1/2015
257.6 Million
General Obligation Bonds are backed by the full faith and credit of the City. Such bonds are payable from ad valorem property taxes levied within the limitations provided by law, irrespective of whether such bonds are
secured by other receipts of the City in addition to such ad valorem property taxes.
Under the direct debt limitation imposed by the Ohio Revised Code, the City had the capacity to issue $272,146,245 of additional unvoted debt at December 31, 2014.
Although the city has some capacity to issue additional GO bonds (approximately $15 million), the Administration is proposing instead to fund a $100 million 2015 Capital program through issueing new Subordinate Lien
Income Tax and the Core City bonds.
Urban Renewal Bonds:
Remaining
Principal Balance
at 1/1/2015
3.0 Million
In 1993, the City issued $10,800,000 of Urban Renewal Bonds (Rock and Roll Hall of Fame and Museum Project) for the purpose of paying a portion of the costs of the acquisition and construction of a port authority
educational and cultural facility to conduct programs of an educational and instructional naturerelating to the field of contemporary music, including rock and roll music, which constitutes the Rock and Roll Hall of
Fame and Museum (the Facility). The net proceeds were contributed to the Cleveland-Cuyahoga County Port Authority which owns and leases the facility to Rock and Roll Hall of Fame and Museum, Inc., an Ohio nonprofit corporation. The Rock and Roll Hall of Fame and Museum opened in September 1995.
Subordinated Income Tax Refunding Bonds
Remaining
Principal Balance
at 1/1/2015
43.7 Million
Subordinated Income Tax Refunding Bonds were issued to fund the Citys obligation for the employers accrued liability to the Police and Firemens Disability and Pension Fund of the State of Ohio.
Effective June 1, 1994, the City issued $74,700,000 of Subordinated Income Tax Variable Rate Refunding Bonds, Series 1994 (the Bonds). The proceeds were used to fund the Citys obligation for the employers
accrued liability to the Police and Firemens Disability and Pension Fund of the State of Ohio (the Fund). The principal use of the proceeds was the current refunding of the Citys obligation to the Fund for the
employers accrued liability in the amount of $104,686,400, which was payable in semi-annual installments of $2,696,243 through May 15, 2035. Pursuant to Section 742.30 (C) of the Ohio Revised Code, the City and the
Fund entered into an agreement that permitted the City to make a one time payment to the Fund to extinguish the Citys obligation. The payment amount of $70,493,204 was calculated by applying a 35% discount
factor to the $104,686,400 accrued liability plus adding accrued interest of $2,447,044.
Pg 3 of 6
Remaining
Principal Balance
at 1/1/2015
186.5 Million
This type of bond was first utilized in 2008 to be able to accomplish a larger capital program than possible through replacement of retiring General Obligation Bond Debt. In recent years the city has opted to use this
borrowing capacity following the 2008 recession which resulted in a lowering of property values which continues to negatively impact the GO Bond Debt limit of 5.5% of Assessed Valuations.
- Effective May 1, 2008, the City issued $59,560,000 Subordinate Lien Income Tax Bonds, Series 2008. The proceeds of the bonds will be used to pay costs of various municipal improvements including public facilities,
bridges and roadways, parks and recreation facilities, cemeteries and revitalization.
- Effective June 23, 2010, the City issued $27,380,000 Subordinate Lien Income Tax Bonds, Series 2010. The proceeds of the bonds will be used to pay costs of various municipal improvements including public facilities,
parks and recreation, and bridges and
The $5,405,000 Series 2010A-1 Bonds were issued as traditional tax-exempt debt. The City took advantage of several new financing programs created by the American Recovery and Reinvestment Act (ARRA) when
issuing the remaining portion of the bonds. The $5,385,000 Series 2010A-2 Bonds were issued as taxable Build America Bonds while the $8,245,000 Series 2010B Bonds and the $8,345,000 Series 2010C Bonds were
issued using the Citys allocation of taxable Recovery Zone Bonds. Pursuant to these programs, the City will receive federal cash subsidies in amounts equal to a portion of the interest on these bonds.
-Effective November 29, 2012, the City issued $15,180,000 of Subordinate Lien Income Tax Bonds, Series 2012. These bonds were issued to provide funds for the construction of a new police station and city-wide
communications center.
- In 2013 the City issued $35,800,000 of Subordinated Lien Income Tax Bonds, Series 2013 to finance the Capital Program.
On February11, 2014, the City issued $31,460,000 Subordinate Lien Income Tax Bonds, Series 2014A. The proceeds of these bonds will be used to pay the costs of various public improvements including public facility
improvements, cemetery improvements and parks and recreation facility improvements. The City intends to pay the principal and interest on these bonds from General Fund income tax receipts.
Effective June 11, 2014, the City issued $37,740,000 Subordinate Lien Income Tax Bonds, Series 2014B as part of the annual Capital Improvement Program. The proceeds of these bonds will be used to pay the costs of
various public improvements including public facility improvements, bridge and roadway improvements and parks and
recreation facility improvements. The principal and interest on these bonds will be paid from the Restricted Income Tax receipts.
- In 2015 the City intends to issue additional Subordinated Lien Income Tax Bonds, Series 2015 to finance the $100 million Capital Program. The Administration did not disclose in the the Mayor's Estimate document as
to how much of the program would be financed through Subordinated Lien bonds verses issuance of new Core City Bonds.
These bonds are special obligations of the City and are not general obligation debt and are not secured by a pledge of the full faith and credit of the City. The bonds are payable from the Citys municipal income tax
revenues to the extent those revenues are not needed to pay debt service charges on the Citys unvoted general obligation debt or unvoted general obligation debt issued in the future. It is the Citys intention to pay the
debt service on these bonds through Restricted Income Tax collections
Pg 4 of 6
NON-TAX REVENUE BONDS

Non-Tax Revenue Bond - Stadium due through 2020, 3.50% to 5.13% (refinanced in 2014)
Remaining
Principal Balance
at 1/1/2015
7.7 Million
Stadium: Effective December 16, 2004, the City issued $14,835,000 Non-Tax RevenueBonds, Series 2004 (Cleveland Stadium Project) to refund the Non-TaxRevenue Stadium Bonds, Series 1999A&B. These bonds do not
represent a general obligation debt or pledge of the full faith and credit or taxing power of theCity, and are payable solely from non-tax revenues of the City.
On September 4, 2014, the City issued $7,745,000 Non-Tax Revenue Refunding Bonds, Series 2014 for the Cleveland Stadium Project. These bonds refunded $8,275,000 of the outstanding 2004 Non-Tax Revenue
Refunding Bonds (Cleveland Stadium Project). As a result of this refunding, the City realized net present value debt service savings of $842,000 or 10.2%.
Certificates of Participation-Stadium due through 2028,1.42% to 5.70%
Remaining
Principal Balance
at 1/1/2015
111.8 Million
Stadium: In June 1997, Certificates of Participation (COPS) in the amount of $139,345,000 were issued to assist in the construction of an open-air stadium for the play of professional football and other events. In October
1999, COPS in the amount of $20,545,000 were issued to retire then outstanding Non- Tax Revenue Bond Anticipation Notes. The City will make lease payments subject to annual appropriation by City Council and
certification by the Director of Finance as to the availability of funds from those appropriations. These obligations do not constitute a debt or pledge of the full faith and credit of the City.
Coupled with the Non-Tax Revenue Bond for the stadium that was refinanced in 2014, the Debt Load on the stadium payable by the city in 2015 is $11.2 million ($6.8 million Principal and $4.4 million Interest). In
addition the city is obligated to make annual contributions of $2 million into the Capital Improvement fund.
Taxable Econ and Com Dev. (Core City Bonds) (portion refinanced in 2014)
Remaining
Principal Balance
at 1/1/2015
35.9 Million
- The City issued $27,400,000 of Taxable Economic and Community Development Revenue Bonds, Series 2003, effective December 18, 2003. Proceeds of these bonds established the Core City Fund which will provide
funds for industrial, commercial, distribution and research facilities and residential housing in the City. The bonds were issued with a variable rate using 28 day auction rate securities.
In 2008 proceeds of these bonds were used to refund the outstanding debt balance,to fund a bond reserve fund and to pay the costs of issuing the bonds.
- On November 10, 2004, the City issued Taxable Economic and Community Development Revenue Bonds, Series 2004 (Core City). The Series 2004 Bonds were issued in the amount of $19,280,000 to pay the costs of
certain economic and community development projects. These Series 2004 Bonds were issued as fixed rate securities and are special obligations of the City, payable from non-tax revenues and net project revenues.
On September 4, 2014, the City issued $12,365,000 Taxable Economic and Community Development Refunding Revenue Bonds, Series 2014 (Core City Fund). The City issued these bonds in order to refund $11,845,000
of the outstanding Taxable Economic and Community Development Bonds, Series 2004. This refunding resulted in $1,219,000 of net present value debt service savings or 10.3%.
Pg 5 of 6
Lower Euclid Ave. TIF 2003A&B due through 2032,1.00% to 5.00%
Remaining
Principal Balance
at 1/1/2015
6.1 Million
Economic Development Bonds Series 2003A and Series 2003B (Lower Euclid AvenueProject):
-In November 2003,
the City issued $7,200,000 Economic Development Revenue Bonds, Series 2003A and $1,000,000 Economic Development Revenue Bonds, Series 2003B-1 for the Lower Euclid Avenue Project.
- In November 2004, the final $1,000,000 Economic Development Revenue Bonds, Series 2003B-2 were issued. The proceeds of these bonds were made available to the owners of certain properties on Euclid Avenue for the construction
and renovation of commercial restaurant and retail facilities and the construction of a parking garage. These Tax Increment Financing (TIF) Bonds are secured by a pledge of (a) service payments in lieu of taxes received by the City from
the owners of certain properties located within a tax increment financing district, (b) loan payments payable to the City and (c) by a pledge of certain non-tax revenues of the City, subject to the prior pledge by the City of such non-tax
revenues to secure other obligations of the City.
Annual Appropriation Bonds - Flats East Bank due through2035, 2.60% to 6.00%
Remaining
Principal Balance
at 1/1/2015
10.3 Million
Flats East Bank: On December 21, 2010, the City issued $11,000,000 City Annual Appropriation Bonds through the Cleveland-Cuyahoga County Port Authority. The proceeds of the bonds are being used to provide funds for land purchase
and public improvements in the area of the Flats East Development Project.
The bonds are special obligations of the Port Authority payable from appropriation payments made by the City under a cooperative agreement. The Citys obligation to make payments is subject to and dependent upon annual
appropriations being made by the City. The City intends to make these debt service payments from the Restricted Income Tax collections.
Loans a)State Infrastructure Bank Loan and b) West 150th Street Improvement Loan
Remaining
Principal Balance
at 1/1/2015
2.8 Million
The Ohio Department of Transportation provided the City with a 3% loan for theconstruction of the Fulton Road Bridge. The amount of the loan is $2,100,000. The loan is payable over 10 years to the Ohio Treasurer of
State on a bi-annual basis.
The Ohio Public Works Commission (OPWC) approved a loan to the City to finance a portion of the West 150th Street Improvement project. OPWC committed up to $1,949,332 at a zero percent interest rate for twenty
years. The City and the City Brook Park have an agreement to share the debt service requirements of the OPWC loan. The City of Brook Park will pay 100% of the annual debt service requirements and the City will
reimburse the City of Brook Park 65% of the annual debt service requirement.
Pg 6 of 6
Gateway Note Payable, due through 2016
Remaining
Principal Balance
at 1/1/2015
1.5 Million
In October 1996, the City and Cuyahoga County each agreed to pay $5,000,000 for additional costs associated with the Gateway Sports Complex. The amounts are to be repaid in annual installments of $250,000 for 20
years. The monies are deducted from the monthly distribution of the State Local Government Fund which is recorded in the Citys General Fund. The first deduction was made in March 1997.
Capital Lease Obligations, due through 2018, 2.26% to 3.22%
Remaining
Principal Balance
at 1/1/2015
15.3 Million
The City has entered into various agreements to lease equipment. Such agreements are treated as lease purchases (Capital Leases) and are classified as long term lease obligations in the financialstatements. The lease
contracts contain annual one-year renewal options that can be exercised by the City if sufficient funds are appropriated by City Council. Upon the exercise of each annual one-year renewal option and satisfaction of the
lease obligations related thereto, title to the equipment will pass to the City.
- In 2010 the City Leased $6.7 million of vehicles under this facility
22. Debt Service Revenue

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22. Debt Service Revenue

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23. Bond Ratings
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2015 Mayor's Estimate - Page 226
2013 CAFR

2015 Council GF Budget Package - FINAL

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2015 Council GF Budget Package - FINAL

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2015 GENERAL FUND BUDGET

Council Budget Information Package

GENERAL FUND BUDGET OVERVIEW

3 9 year Revenue trend - Dashboard View

4 Income Tax Trend Graph

5 Income Tax monthly

6 Local Government Fund Graph & Table

7 Property Tax Revenue Graph

CAPITAL PROJECTS, BONDS & DEBT LOAD

19 Governmental Activities Debt

20 18 year Government Activities Debt Graph

21 Debt Load & Bond Descriptions

22 Debt Service - Revenue Sources

1.Revenue and Expense impacts

CASH IN THE BANK

General Fund Revenues

Rainy Day Fund

1.Revenue and Expense impacts

from 2014 actuals

Decreasing collections trend is expected to end

Budget reflects loss of Automated Camera

1.Revenue and Expense impacts

(1.9) 2013 Expenditures

Actual Revenues were only $1.9 million less than final

1.Revenue and Expense impacts

EXPENSE CHANGES FROM PREVIOUS YEAR

Total Budget Increase from 2014 Unaudited Actuals

Total Change in S/W/B expense

+247 positions from number of FTEs at 12/31/2014 (4,477)

Full Time Headcount Increase

Salary increase for Union Bargaining agreement

Other Expense Changes

Subsidy To Debt Service and Sinking Fund

Computer Hardware Maintenance

Judgements, Damages, & Claims

Recently finalized union contracts include 1% (2013) / 2% (2014) / 2%

2.GF Revenues Trend

3.Revenue trends by category

GENERAL FUND REVENUE TREND DETAIL

TOTAL LOCAL TAXES

TOTAL INTERGOVERNMENTAL REVENUE

LICENSES & PERMITS

3.Revenue trends by category

TOTAL INTERGOVERNMENTAL REVENUE

LICENSES & PERMITS

* Grant Revenue, Investent Income and Expenditure

3.Revenue trends by category

LICENSES & PERMITS

4.Income Tax Trend

INCOME TAX REVENUE

average of +3.7% per year

average of +4.5% per year

5.Income Tax Monthly

MONTHLY INCOME TAX RECEIPTS

6. Local Goverment Fund

City Share of Revenues

For 2013 and beyond

6. Local Goverment Fund

7. Property Tax Revenue Graph

Property Tax Revenues

9. Dashboard Summary Expenses

GENERAL FUND EXPENSES

Other Training & Professional Dues

9. Dashboard Summary Expenses