Class 800 tracks transfers from the General Fund to other City funds, such as the Water Fund, Housing Trust Fund, and Budget Stabilization Reserve (BSR), as well as operating dollars allocated to capital projects. Spending in this category is highly variable and has grown significantly since FY14 due to new City Charter mandates and expanded…

This spending category covers the City’s repayment of general obligation debt, including interest, principal, and related costs. From FY14 to FY24, debt service remained stable as a share of the General Fund, averaging 3.3% annually. Most spending supports long-term debt tied to capital investments, with limited use of short-term borrowing due to improved fund balances…

Class 500 covers a range of City payments, including funding for schools and nonprofits, indemnities for lawsuits and accidents, and certain tax obligations. Since FY14, these expenses have more than doubled, largely due to increased contributions to the School District of Philadelphia and the Community College of Philadelphia. While indemnity costs also rose sharply—especially for…

Although a small share of the budget, Class 300/400 spending more than doubled between FY14 and FY24, largely driven by vehicle purchases. The Streets and Fleet Services departments accounted for over 60% of this growth, with additional increases in equipment, uniforms, and digital library materials. Spending patterns reflect post-COVID service expansion and rising costs for…

Spending on contracted services grew 73% between FY14 and FY24, outpacing overall General Fund growth. Most of the increase came from professional service contracts in departments like Human Services, Public Property, and the Managing Director’s Office, reflecting policy priorities like PHLpreK, SEPTA subsidies, and public safety grants. These contracts offer flexibility to deliver services that…

The Class 100 Fact Sheet outlines how the City of Philadelphia categorizes and tracks expenditures related to personal services, including wages, salaries, overtime, and benefits for all municipal employees. As the largest budget classification, Class 100 accounted for $3.7 billion, or 60.7% of General Fund spending in FY24, down from 68% in FY14, largely due…

PICA’s Staff Report on The Five-Year Financial Plan for FY23-27 outlines Philadelphia’s fiscal projections, budget priorities, and potential financial risks while emphasizing revenue growth and expenditure management.

PICA’s Philadelphia Pension Fund Fact Sheet examines the City’s ongoing efforts to reduce its unfunded pension liability and stabilize pension costs. The report highlights that the City contributed nearly $833 million to the Pension Fund in FY24—four times the normal cost of benefits earned—while projecting the fund to reach 80% funding by FY29 and full funding by FY33.

The FY23 Quarterly Overtime Report for Q1 reports a 34.4% increase in overtime spending from FY22, reaching $64.9 million, the highest Q1 total on record.

PICA’s Fact Sheet on the City of Philadelphia’s Submitted Five-Year Financial Plan (FY25-29) reflects updates made following budget negotiations, incorporating revised revenue and expenditure estimates. The plan projects a General Fund balance decline from $569 million in FY25 to $66 million in FY29, includes operating deficits in all years, and commits over $10 billion to capital projects.

The FY21 Quarterly Overtime Report for Q3 indicates a 4.5% decline in overtime spending from FY20, though departments still exceeded 95% of their budgeted allocations.

The FY22 Quarterly Overtime Report for Q1 shows an 19.9% increase in overtime spending from FY21, reaching $48.3 million, with Police, Prisons, and Streets seeing the largest increases.