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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

1.Revenue and Expense impacts

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

1.Revenue and Expense impacts

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)

1.Revenue and Expense impacts

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
Local Government Fund
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

3.Revenue trends by category

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%

Intergovernmental Revenue
Local Government Fund
Property tax-Homestead Rollback
Excise and Inheritance Taxes
Other Intergovernmental Revenue

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%

TOTAL INTERGOVERNMENTAL REVENUE

49,094

(10,966)

-18.3%

(861)

-1.4%

(1,883)

-3.0%

LICENSES & PERMITS


SALES & CHARGES FOR SERVICES
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
Excise Taxes, Assessments & Licenses
TOTAL LOCAL TAXES

* Grant Revenue, Investent Income and Expenditure


Recoveries are included in Miscelaneous Revenue

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%

3.Revenue trends by category

TOTAL REVENUES
Local Taxes
Property Taxes
Income Tax
Casino Taxes
CAT Tax
Admission Taxes
Hotel Tax
Excise Taxes, Assessments & Licenses
TOTAL LOCAL TAXES
Intergovernmental Revenue
Local Government Fund
Property tax-Homestead Rollback
Excise and Inheritance Taxes
Other Intergovernmental Revenue
TOTAL INTERGOVERNMENTAL REVENUE

LICENSES & PERMITS


SALES & CHARGES FOR SERVICES
FINES & FORFEITURES
MISCELLANEOUS *
TRANSFERS IN
* Grant Revenue, Investent Income and Expenditure
Recoveries are included in Miscelaneous Revenue

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
Expenditure Recovery
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
Contractual Services
Materials & Supplies
Maintenance
Claims, Refunds, & Miscellaneous
Interdepartment Service Charge
Interfund Subsidies
Capital Outlay
Debt Service
Expenditure Recovery
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

TOTAL EXPENSE BUDGET

Contractual Services

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

Materials & Supplies


Food
Clothing
Medical Supplies
Just In Time Office Supplies
Postage
Safety Equipment
Other

Maintenance
Computer Hardware 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

TOTAL EXPENSE BUDGET

$000s
541,745

2015 Change
% increase
$000s
24,594
4.8%

4,589

740

4,313
276

699
40

Interdepartment Service Charge


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


Subsidy To Street Construction
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
Public Employees Retire System
Police & Firemen's Disability & Pension

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
Workers' Compensation
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
Advertising And Public Notice
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


Board Of Election Expense
County Auditor & Treasurer Fee
State Auditor Examination
Advertising Del Land Sales
Board Of Tax Appeals
Refunds & Miscellaneous
Justice Center - Tower Maintenance
Local Match-Grant Programs
Bank Service Fees
Credit Card Processing Fees
Contractual Services
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
Just In Time Office Supplies
Building Maintenance Supplies
Cement Sand & Gravel
Misc Maintenance Supplies
Materials & Supplies
Maintenance Office Equipment
Maintenance Contracts
Computer Hardware Maintenance
Computer Software Maintenance

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 Telephone Exchange


Charges From Radio Communications System
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
Interdepartment Service Charge

% 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 Rainy Day Res Fund
Transfer to Other SubClasses
Transfer to Debt Service Fund
Transfer to Stadium 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
Deferred Overtime Payments
Salaries and Wages
Hospitalization
Flex Save Admin Fee
Prescription
Dental
Vision Care
Public Employees Retire System
Police & Firemen's Disability & Pension

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


Police & Fire Accrued Liability
Fica-Medicare
Workers' Compensation
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

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
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
Advertising And Public Notice
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

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


Board Of Election Expense
County Auditor & Treasurer Fee
State Auditor Examination
Advertising Del Land Sales
Board Of Tax Appeals
Refunds & Miscellaneous
Justice Center - Tower Maintenance
Local Match-Grant Programs
Bank Service Fees
Credit Card Processing Fees
Contractual Services
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

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


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
Just In Time Office Supplies
Building Maintenance Supplies
Cement Sand & Gravel
Misc Maintenance Supplies
Materials & Supplies
Maintenance Office Equipment
Maintenance Contracts
Computer Hardware Maintenance
Computer Software Maintenance

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

Charges From Telephone Exchange


3,181,015
Charges From Radio Communications System 1,373,143
Charges from Light and Power
Charges from Convention Center
Charges from Water
2,240
Charges from W.P.C.
8,799
Charges From Print & Repro
1,417,886
Charges From Central Storeroom
521,828
Charges from MVM
10,637,078
Charges from Waste Collection
312,910
Charges from Parks
3,235
Charges from Community Development
Charges from Water - GIS Project
595
Interdepartment Service Charge
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


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
Maintenance

Court Costs
Judgments, Damages, & Claims
Police Chief Expense Fund
Claims, Refunds, Miscellaneous -

11. Expense Detail

TOTAL GENERAL FUND


Transfer To Rainy Day Res Fund
Transfer to Other SubClasses
Transfer to Debt Service Fund
Transfer to Stadium 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:
===============================

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
TOTALS PER MAYOR'S ESTIMATE SUMMARY
$ 515,594,034

Annual Increase / (decrease)

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
Deferred Overtime Payments
Salaries and Wages
Hospitalization
Flex Save Admin Fee
Prescription
Dental
Vision Care
Public Employees Retire System
Police & Firemen's Disability & Pension

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


Police & Fire Accrued Liability
Fica-Medicare
Workers' Compensation
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

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
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
Advertising And Public Notice
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

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


Board Of Election Expense
County Auditor & Treasurer Fee
State Auditor Examination
Advertising Del Land Sales
Board Of Tax Appeals
Refunds & Miscellaneous
Justice Center - Tower Maintenance
Local Match-Grant Programs
Bank Service Fees
Credit Card Processing Fees
Contractual Services
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

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


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
Just In Time Office Supplies
Building Maintenance Supplies
Cement Sand & Gravel
Misc Maintenance Supplies
Materials & Supplies
Maintenance Office Equipment
Maintenance Contracts
Computer Hardware Maintenance
Computer Software Maintenance

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
Judgments, Damages, & Claims
Police Chief Expense Fund

16,313
1,319,054
250,000

21,549
258,680
171,862

Claims, Refunds, Miscellaneous -

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


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 Telephone Exchange


Charges From Radio Communications System
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
Interdepartment Service Charge

11. Expense Detail

TOTAL GENERAL FUND


Transfer To Rainy Day Res Fund
Transfer to Other SubClasses
Transfer to Debt Service Fund
Transfer to Stadium 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 - - - - - -

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


Capital Outlay - - - - - Transfers to Other Subfunds
Principal
Dept Service - - - - - -

Expenditure Recovery - - - - ------------------------------Other Expenditures


------------------------------TOTAL EXPENDITURES:
===============================

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)
TOTALS PER MAYOR'S ESTIMATE SUMMARY
$ 523,046,000

$
10,609
$ 511,574,000

Annual Increase / (decrease)

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
Economic Development

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
Emergency Medical Service
Correction
Animal Care and Control
Safety Administration

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
Waste Collection and Disposal
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
Economic Development

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
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Police force Grant Revenue
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense
Per Capita
Full Time Payroll Expense
Headcount (per 1000 residents)

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
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense

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%

Emergency Medical Service


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

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
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

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%

Animal Care and Control


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

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%

Safety Administration
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

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%

14. 15 Yr Safety, Waste Streets Division Heacount History

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

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%

Waste Collection and Disposal


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

NA
232
$
$

NA
8,339,220
NA
470,859
NA
NA

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

Streets
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Full Time Payroll Expense
Seasonal Headcount (PEAK)
Approved Budget Seasonal Head Count
# of positions up/(down) from Approved Head count
Seasonal Payroll Expense
Overtime Expense
Overtime Approved Budget
Overtime over / (under) Approved Budget
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%

14. 15 Yr Safety, Waste Streets Division Heacount History

1 of 1

2010
Cleveland Population
(projected between 2000,2001 and 2013 estimate census dates)

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%

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)

$
$
$
$

423
7.8

$
$
$
$

427
8.0

$
$
$
$

412
7.9

$
$
$
$

400
7.9

$
$
$
$

379
7.6

$
$
$
$

362
7.4

Police
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Police force Grant Revenue
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense
Per Capita
Full Time Payroll Expense
Headcount (per 1000 residents)

$
$
$
$
$

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
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense

$
$
$
$

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%

Emergency Medical Service


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

$
$
$
$

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
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

$
$
$
$

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%

Animal Care and Control


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

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%

Safety Administration
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

$
$
$
$

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%

14. 15 Yr Safety, Waste Streets Division Heacount History

2010
Cleveland Population
(projected between 2000,2001 and 2013 estimate census dates)

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%

Waste Collection and Disposal


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

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

Streets
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Full Time Payroll Expense
Seasonal Headcount (PEAK)
Approved Budget Seasonal Head Count
# of positions up/(down) from Approved Head count
Seasonal Payroll Expense
Overtime Expense
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Full Time Payroll 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%

14. 15 Yr Safety, Waste Streets Division Heacount History

1 of 1

2004
Cleveland Population
(projected between 2000,2001 and 2013 estimate census dates)

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%

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)

$
$
$
$

356
7.2

$
$
$
$

379
7.9

$
$
$
$

387
8.0

$
$
$
$

342
8.0

$
$
$
$

339
7.6

Police
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Police force Grant Revenue
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense
Per Capita
Full Time Payroll Expense
Headcount (per 1000 residents)

$
$
$
$

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
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Payroll Expense (Uniform & Non-uniform)
Overtime Expense (Uniform & Non-uniform)
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Payroll Expense

$
$
$
$

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%

Emergency Medical Service


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

$
$
$
$

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
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

$
$
$
$

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%

Animal Care and Control


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

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%

Safety Administration
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

$
$
$
$

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%

14. 15 Yr Safety, Waste Streets Division Heacount History

2004
Cleveland Population
(projected between 2000,2001 and 2013 estimate census dates)

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%

Waste Collection and Disposal


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

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

Streets
Full Time Headcount (yr end)
Approved Budget Head Count
# of positions up/(down) from Approved Head count at yr end
Full Time Payroll Expense
Seasonal Headcount (PEAK)
Approved Budget Seasonal Head Count
# of positions up/(down) from Approved Head count
Seasonal Payroll Expense
Overtime Expense
Overtime Approved Budget
Overtime over / (under) Approved Budget
Overtime % of Full Time Payroll 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%

Transfer To Rainy Day Res Fund


Subsidy To Public Auditorium / Conv. Center
Streets
Schools
Cemetery Fund

$15.0

IX Center Fund
Golf

$10.0

Stadium Fund
Transfer to Other SubClasses

$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
Transfer to Debt Service Fund
11,362,190
Subsidy To Sinking Fund
642,366
Transfer to Stadium Fund
9,465,125
Other Transfers
Subsidy To Street Construction
7,623,211
Transfer to School Recreation Fund
1,175,000
Transfer to IX Center
125,000
Subsidy To Cemetery
131,246
Subsidy To Golf Course
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

18. Total Cleveland Long Term Obligations


Pg 2of 4

2013 City of Cleveland CAFR


Page 83

Details on Business Type Activities Liabilities

18. Total Cleveland Long Term Obligations

18. Total Cleveland Long Term Obligations


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:

General Obligation Bonds


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%

General Obligation Bonds

$503 Million

$111.8 ,
16%

$2.8 , 1%

Subordinated Income Tax Bonds


Subordinate Lien Income Tax Bonds
Capital Lease Obligations

$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
Capital Lease Obligations
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
Subordinated Income Tax
+$69.2
2013
2010
Subordinated Income Tax
Subordinated Income Tax
+$35.8
+$27.4
2012
Subordinated Income Tax
+$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)
General Obligation Bonds

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
Subordinate Lien Income Tax 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

21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
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.

21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
Pg 3 of 6

Subordinate Lien Income Tax Bonds

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

21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
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%.

21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
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.

21. 2015 Bond Debt Load Descriptions of the Governmental Activities Debt Obligations
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
- In 2011 the City Leased $6.6 million of vehicles under this facility
- In 2012 the City Leased $6.5 million of vehicles under this facility
- In 2013 the City Leased $6.5 million of vehicles under this facility

22. Debt Service Revenue


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22. Debt Service Revenue


Page 2 of 2

23. Bond Ratings

Pg 1 of 1

2015 Mayor's Estimate - Page 226

2013 CAFR