This section provides detail on the expenses which make up the bulk of the City’s operating budget, such as salaries and wages, employee benefits, and contractual services and trends in those expenditures over the last ten years. The expenditure information contained here is based on the City’s audited Comprehensive Annual Financial Report (CAFR) and the audited Financial Statements for the City’s enterprise funds. The expenditure information presented herein may vary from that printed in the City’s CAFR due to accounting adjustments made over time.
Additionally, the 2016 Annual Financial Analysis provides further detail on specific personnel and non-personnel costs above the level of detail provided in previous Annual Financial Analysis. As part of this year’s process, the City is providing a more granular break out of non-personnel and personnel expenses across all funds (corporate, enterprise, special revenue) to more clearly reflect expense types and services paid from these funds. In some cases, amounts in certain categories have changed, as expenses have been moved to reflect this more detailed break out of the data.