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 Measuring the Accuracy of Spending Projections issue brief assesses Philadelphia’s ability to project expenditures, finding it is the second-most accurate among 15 peer cities, with a mean error of ±2.0%.

PICA’s Charting a Course for Fiscal and Climate Sustainability report examines the financial risks climate change poses to Philadelphia and explores strategies to integrate climate resilience into the City’s fiscal planning. The report highlights key investment areas, including infrastructure improvements, climate budgeting, and new revenue sources to fund long-term sustainability efforts.

The FY25 Police Court Overtime Progress report highlights the City’s successful efforts in reducing excessive overtime costs related to police testimony, achieving an $8 million reduction since FY18.

PICA’s Housing Trust Fund Fact Sheet details the City’s dedicated funding for affordable housing programs, highlighting a 157% increase in the fund’s budget since FY14 and major investments in housing stability, repairs, and development.

PICA’s Contributions Fact Sheet analyzes trends in Class 500 expenditures, noting that contributions to the School District of Philadelphia and Community College of Philadelphia have increased by 140% since FY14.

PICA’s Capital Budget Fact Sheet outlines the City’s planned infrastructure investments, highlighting $8.3 billion in commitments over six years for non-enterprise funds and major allocations for transit and streets projects.

The FY23 Quarterly Overtime Report for Q3 finds that overtime spending increased by 26.5% from FY22, reaching $193.1 million, the highest Q3 total on record.

The third quarter FY23 QCMR projects General Fund revenues at $5.89 billion, $189.7 million above the Five-Year Plan, while obligations have risen to $6.08 billion, $237.3 million higher than projected. The year-end fund balance is projected at $614.9 million, $242.7 million above prior estimates, representing 10.1% of obligations​.