THE REAL COST OF THE

CHICAGO POLICE DEPARTMENT

By Jonathan Silverstein
 Executive Summary

Police is the City of Chicago’s largest Department, with a proposed $1.9 billion 2023
budget. That figure would amount to $721 per Chicago resident. But the real cost is
considerably higher because Chicago’s unusual budgeting practices leave many
expenses attributable to the Police out of CPD’s budget. Expenses left out of its 2023
budget include:
• $973 million in contributions to the Police Pension Fund
• Approximately $195 million in benefits for CPD employees, who make up 40% of
the City’s workforcei
• Approximately $108 million in CPD costs outsourced to the Office of Public Safety
Administration
• $63 million in contributions to the MEABF pension fund for CPD’s 925 civilian
employeesii
• Approximately $37 million for maintenance, utilities and fuel for CPD facilities and
vehicles
Chicago is the only city among the five largest in the U.S. that doesn’t include any of the
above expenses in its Police Department budget. Three of the other four include all of the
above expenses in their Police budgets.
Of the costs the Chicago Police Department did include in its budget, there were some
that it consistently overspent or underbudgeted. Between 2011 and 2021, CPD:
• Exceeded its Overtime budget every single year, spending a total of $458 million
over budget. Through July, CPD is on a pace to overspend its 2022 Overtime
budget by $65 million.iii The Mayor has recommended reducing the 2023 Overtime
budget, even as base pay continues to rise. This will likely lead to CPD
overspending its Overtime budget by even greater margins.
• Paid out $677 million in legal settlements, although it had only budgeted $344
million for them, a difference of $333 million. CPD’s budget underestimated
settlement costs every single year except 2020, when Courts were closed for much
of the year.
Altogether, this report conservatively estimates that the real 2023 cost of the Chicago
Police Department is $3.4 billion ($1,258 per resident), 75% higher than the Police
Department’s budget. We estimate that the Police Department’s total real cost from 2011
through 2023 will have exceeded its budget by more than $11 billion.

1
2
 Comparison to Other Cities

Among the five largest cities in the United States, Chicago has the least transparent
Police budget.iv

Every city has internal service departments that perform functions such as fleet and
facility, human resources, etc. But cities other than Chicago charge those costs back to
line departments in order to provide transparency and to better control costs. Even New
York City does that, although its budgeting system shares many of Chicago’s
shortcomings. NYPD’s 2023 budget is $5.3 billion, but according to The Citizen’s Budget
Commission, the full cost of the Department including pensions and benefits is $10.8
billion. Like Chicago, NYPD’s overtime costs chronically exceed its budget.v
Using full-cost accounting, New York and Chicago spend far more per capita on their
Police departments than the other cities. Chicago has the most Police Officers relative to
its population, although it has the fewest civilian Police Department employees.vi

3
 Comparison to Other City of Chicago Departments

Chicago understates the cost of all departments by lumping pension contributions and employee
benefits together under Finance General rather than attributing them to departments. The City
understates the cost of all Departments other than Assets and Information Services by not charging
departments for the cost of the facility, fleet and IT services they receive. So, it is reasonable to ask
whether the understatement of CPD’s cost is unique or typical.

The City of Chicago has 39 operating departments, but the 19 largest departments account for 98% of
the 2023 Appropriation. Among those 19, we can be confident that the budget understates CPD’s cost
more than any other, with the possible exception of the Fire Department. The reasons are explained in
below.

1. Pension contributions and employee benefits budgeted in Finance General account for 81% of
CPD’s $1.4 billion unbudgeted 2023 costs, and they account for 80% of CPD’s $11.2 billion
unbudgeted 2011-2023 costs. For all departments pension obligations are roughly proportional
to payroll and benefits being roughly proportional to number of employees. But those costs are
much larger relative to CPD’s budget because personnel costs make up 87% of CPD’s 2023
budget, but only make up 28% of the other departments’ budgets.vii1CPD’s proposed 2023
budget contains 19% of the City’s total non-Finance General appropriation, but it contains 42%
of the City’s non-Finance General personnel costs.

1
This report follows OBM’s definition of personnel costs: Appropriation Codes 0000 through 0099.

4
 2023 Appropriations for Departments
% of All Cumulative % of Personnel Cost as %
Operating All Operating of Department's
Department Appropriation Departments Departments Appropriation
Police 1,943,242,055 19.0% 19.0% 86.7%
Transportation 1,399,244,996 13.7% 32.7% 10.6%
Aviation 1,201,844,333 11.8% 44.5% 15.9%
Public Health 972,398,008 9.5% 54.0% 15.4%
Family and Support Services 926,780,352 9.1% 63.1% 9.1%
Fire Department 771,041,777 7.5% 70.6% 87.6%
Assets Information and Services 559,915,375 5.5% 76.1% 21.1%
Water Management 384,350,460 3.8% 79.9% 66.6%
Housing 332,094,168 3.3% 83.1% 4.1%
Streets and Sanitation 311,515,608 3.1% 86.2% 57.5%
Office of Budget and Management 246,578,693 2.4% 88.6% 2.6%
Planning and Development 208,372,201 2.0% 90.6% 9.4%
Office of Public Safety Administration 180,016,152 1.8% 92.4% 18.7%
PUBLIC LIBRARY 113,371,472 1.1% 93.5% 75.5%
Office of Emergency Management and Communications 109,129,306 1.1% 94.6% 69.7%
Finance 99,227,998 1.0% 95.6% 48.1%
Business Affairs and Consumer Protection 86,469,596 0.8% 96.4% 23.2%
Cultural Affairs and Special Events 71,399,885 0.7% 97.1% 10.3%
BOARD OF ELECTION COMMISSIONERS 56,602,820 0.6% 97.7% 31.4%
LAW 45,641,696 0.4% 98.1% 90.8%
Buildings 38,606,461 0.4% 98.5% 88.6%
CITY COUNCIL 35,556,215 0.3% 98.8% 66.5%
OFFICE OF THE MAYOR 15,285,353 0.1% 99.0% 94.3%
Civilian Office of Police Accountability 15,036,021 0.1% 99.1% 85.9%
Office of Inspector General 13,036,466 0.1% 99.2% 81.0%
Procurement Services 12,560,485 0.1% 99.4% 89.0%
Office of City Clerk 12,319,291 0.1% 99.5% 57.1%
HUMAN RESOURCES 12,051,198 0.1% 99.6% 93.6%
Mayor's Office for People with Disabilities 9,844,715 0.1% 99.7% 40.6%
Administrative Hearings 8,447,480 0.1% 99.8% 36.5%
Animal Care and Control 7,025,418 0.1% 99.9% 79.1%
City Treasurer's Office 5,712,960 0.1% 99.9% 63.5%
Community Commission for Public Safety & Accountability 3,184,119 0.0% 99.9% 75.6%
Commission on Human Relations 3,169,003 0.0% 100.0% 73.3%
BOARD OF ETHICS 916,559 0.0% 100.0% 93.6%
Office of Climate and Environmental Equity 676,942 0.0% 100.0% 51.3%
Police Board 588,184 0.0% 100.0% 51.9%
LICENSE APPEAL COMMISSION 198,042 0.0% 100.0% 39.2%
GRAND TOTAL 10,213,451,863 39.2%
Non-CPD Total 8,270,209,808 28.0%

5
 2. From 2011 through 2021 CPD paid out $314 million more than budgeted for legal settlements,
judgements and verdicts. The Police Department’s legal costs are unique.

Actual Legal Payouts

Includes fees and costs
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL
Police 38,403,463 45,296,351 86,985,385 60,908,384 39,407,285 47,025,889 46,305,389 97,905,390 58,788,725 55,867,993 100,406,166 677,300,418
Fire 233,718 75,591,144 1,460,314 5,244,849 2,705,276 8,028,196 473,515 826,329 8,999,703 281,270 1,977,169 105,821,482
Other Departments 8,650,065 20,354,084 70,112,657 28,923,330 67,451,175 4,589,512 4,431,252 42,949,289 473,825 2,700,464 5,137,415 255,773,067
TOTAL 47,287,245 141,241,578 158,558,356 95,076,563 109,563,735 59,643,597 51,210,156 141,681,008 68,262,253 58,849,728 107,520,749 1,038,894,967

Legal Payouts Over (Under) Budget

Includes fees and costs
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL
Police 23,067,013 30,452,001 72,141,035 41,064,034 19,562,935 27,181,539 26,461,039 78,061,040 23,788,725 (26,690,007) 17,848,166 332,937,518
Fire (2,468,282) 72,889,144 (1,241,686) 2,542,849 3,276 5,326,196 (2,228,485) (1,875,671) 6,297,703 (12,625,730) (10,929,831) 55,689,482
Other Departments (8,932,637) 9,173,246 60,332,119 18,520,792 53,353,933 (18,483,288) (19,820,448) 18,697,589 (23,777,875) (44,047,955) (41,611,004) 3,404,471
TOTAL 11,666,093 112,514,390 131,231,468 62,127,675 72,920,143 14,024,447 4,412,106 94,882,958 6,308,553 (83,363,691) (34,692,670) 392,031,471

3. CPD overspent its Overtime budget by $404 million between 2012 and 2021. Across the board,
the City of Chicago has an abysmal record of budgeting overtime Nevertheless, there is no doubt
that this has had more of an impact on the Police budget than other departments. From 2012
through 2021 CPD accounted for 48% of the City’s total actual OT and 36% of the City’s
overbudget OT.viii
Chicago Overtime
Budgeted Amouns include Appropriation Codes 0020 and 0032
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 (Rec) Grand Total
Police, Budgeted 44,080,000 43,921,000 81,094,000 80,980,266 80,807,000 85,017,000 105,641,000 109,958,000 108,216,798 112,291,798 125,338,817 121,440,102 1,098,785,781
Police, Actual 51,732,169 103,532,932 101,460,132 116,144,553 143,032,724 156,732,988 131,675,458 139,560,317 177,486,176 134,342,335 1,255,699,784
Police Over (Under) Budget 7,652,169 59,611,932 20,366,132 35,164,287 62,225,724 71,715,988 26,034,458 29,602,317 69,269,378 22,050,537 403,692,922
-
Other Depts, Budgeted 36,209,080 50,320,237 68,174,968 56,535,584 70,134,228 74,084,929 74,974,666 73,261,990 85,981,220 91,942,012 121,135,227 120,463,113 923,217,254
Other Depts, Actual 71,978,030 94,018,599 141,183,784 113,773,248 122,511,496 118,300,148 156,341,851 181,804,962 189,413,035 196,750,363 1,386,075,516
Other Depts Over (Under) Budget 35,768,950 43,698,362 73,008,816 57,237,664 52,377,268 44,215,219 81,367,185 108,542,972 103,431,815 104,808,351 704,456,602

ALL CITY OVER (UNDER) BUDGET 43,421,119 103,310,294 93,374,948 92,401,952 114,602,992 115,931,207 107,401,643 138,145,289 172,701,193 126,858,888 1,108,149,524

Through July, the Police had already spent $112,522,863 in 2022. That projects out to $192,896,336,
which would put them $68 million over budget. Despite that, and despite the fact that Police base pay
will increase in 2023 due to the FOP settlement, the City has only budgeted $121 million for OT in 2023.
That budget could be described as optimistic. the same amount for OT in 2023.

6
 4. Office of Public Safety Administration. OPSA’s 2020-2023 budgets total $522 million. OPSA exists
so that three of the City’s 38 operating departments (CPD, CFD, and OEMC) can outsource some
of their costs. Given the relative sizes of the departments there can be little doubt that the
majority of the costs are from CPD.

5. In 2020-2021 the City set aside $202 million for the expected FOP contract in Finance General
budget (Appropriation Code 0003 SCHEDULED WAGE ADJUSTMENTS). That expense was clearly
department-specific, but it was put under Finance General for the apparent purpose of
concealing it from the FOP. This use of SCHEDULED WAGE ADJUSTMENTS under Finance General
was definitely not typical, and it cannot be said that other departments have concealed that
expense there to a similar degree as illustrated by Finance General’s 2011-2023 historical use of
Appropriation Code 0003, below:

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
- - - - 3,491,109 2,385,659 - 14,848,849 - 96,103,914 105,799,515 4,888,033 48,144,700

The $48 million FG 0003 appropriation in 2023 is certainly notable, and merits further investigation.

7
 Appendix

Sources and Methods

Budget Information
All of the Chicago budget data in this report is from the “Budget Ordinance –
Appropriations” and “Budget Ordinance – Positions and Salaries” downloads on the City
of Chicago’s Data Portal. Those spreadsheets combine data from the Annual
Appropriation Ordinances and from the Grants Detail books.
https://data.cityofchicago.org/browse?q=budget&sortBy=relevance

The author applied the following formula to derive Full Time Equivalents (FTE) from the
Positions and Salaries data:
BUDGETED UNITS POSITIONS= FTE =
represents
Personnel cost not tied
If POSITION CONTROL=0 and BUDGETED UNITS=Annual to a particular position 0 0
(e.g., Fringe Benefits).
If POSITION CONTROL=1 and BUDGETED UNITS=Annual Positions TOTAL BUDGETED UNITS TOTAL BUDGETED UNITS
If POSITION CONTROL=0 and BUDGETED UNITS=Hourly Hours undefined TOTAL BUDGETED UNITS/2080
If POSITION CONTROL=1 and BUDGETED UNITS=Hourly Positions TOTAL BUDGETED UNITS (TOTAL BUDGETED AMOUNT/BUDGETED PAY RATE)/2080
If POSITION CONTROL=0 and BUDGETED UNITS=Monthly Months undefined TOTAL BUDGETED UNITS/12
If POSITION CONTROL=1 and BUDGETED UNITS=Monthly Positions TOTAL BUDGETED UNITS (TOTAL BUDGETED AMOUNT/BUDGETED PAY RATE)/12

Although the Budget Ordinance spreadsheets were used for the report, the author used
the Budget Recommendations to test the FTE formula, because the Office of Budget
and Management (OBM) lists FTEs in the Budget Overview books, and the Overview is
based on the Budget Recommendations. The FTE figures generated by the formula
matched those in the 2011-2020 Overviews (most current at time of test) 100%.

8
 Employee Benefits
OBM lists a figure for Employee Benefits in the Budget Overview books, but not in the
Appropriation Ordinance, and does not disclose which Appropriation Codes make up
Employee Benefits. However, the author compared the 2011-2020 Budget
Recommendation spreadsheets to the Overviews, and, through a process that
combined common sense with trial and error, determined that the following combination
of Appropriation Codes 100% matched the Employee Benefits figures:
0003 Scheduled Wage Adjustments
0029 For Health Maintenance Organization Premiums (HMO) Provided to Eligible Employees and Their Families
For the Costs of Claims and Administration for Hospital and Medical Care Provided to Eligible Employees,
0042 Provided However, That All Payments to the Independent Utilization Reviewer Shall Be Subject to the Approval
of the Chairman of the Committee on the Budget and Government Operations
For the Health Maintenance Organization Premiums or Cost of Claims and Administration for Hospital and
Medical Care Provided to Police and Fire Departments' Sworn Personnel on Duty or Occupational Disease (Fire
0043
Department) Disability Pension and Their Dependents; and for the Spouses and Dependents of Police and Fire
Departments' Sworn Personnel Killed or Fatally Injured in the Performance of Their Duties. (IL Rev. Stat. Chap.
0045 For the Cost of Claims and Administration or Premiums for Term Life Insurance
0052 Costs of Claims and Administration for Hospital and Medical Care to Eligible Annuitants and Their Eligible
0056 For the Cost of Claims and Administration or Premiums for a Co-Insured Dental Plan for Employees
For Payment of Allowances of Money to Families or Dependents of Policemen or Firemen Fatally Injured While
0095
in the Performance of Their Duties
For Paying the Salary of Any Sworn Member of the Police or Fire Department Killed in the Line of Duty for a
Period of One Year Commencing From the Date of the Death of the Deceased Member of the Police or Fire
Department to the Spouse of the Deceased Member of the Police or Fire Department, or in the Absence of a
0096
Spouse, to the Guardian or Person Standing in Loco Parentis of Dependent Minor Children, or in the Absence of a
Spouse or Minor Children, to Dependent Parents Who Were Residents in the Deceased Member of the Police or
Fire Department's Household at the Time of the Injury Which Resulted in His or Her Death
9085 City Deferred Compensation Contributions for Union Members

For the Employee Benefits calculation in this report, the author excluded 0003 because
that is sometimes in specific Department budgets, and because it was included in a
different section of the report.
To determine CPD’s share of the Employee Benefits Appropriation, the total
appropriation was multiplied by CPD’s share of City FTE. The 2011 Positions and
Salaries spreadsheet did not include Bargaining Unit data, so CPD’s Employee Benefits
share was estimated based on 2012.

Maintenance, utilities and fuel for Police facilities and vehicles

The author obtained actual facility maintenance costs for Police Stations and the Public
Safety Headquarters for 2018-2019; the actual natural gas and electric costs for Police
Stations and Public Safety Headquarters and fuel costs for CPD vehicles from 2017-
2019; and the actual 2019 CPD fleet repair costs through emails from the Chicago

9
Department of Assets and Information Services. The author attributed 75% of the cost
of Public Safety Headquarters to the Police because the Police Department has
approximately three times as many employees as the Fire Department.
For other years, the figures were adjusted according to the CPI-U for the Chicago
metropolitan region. Annual average CPI-U was used, except for 2022, for which
August was used because it was the latest available. For 2023, the 2022 figure was
multiplied by 1.032 based on the latest inflation forecast available from the St. Louis
Federal Reserve. (https://www.stlouisfed.org/publications/regional-economist/2022/aug/gdp-growth-
decelerating-inflation-us-economic-
outlook#:~:text=In%20August%2C%20the%20consensus%20from,and%20to%202.5%25%20in%202024
)

CPD Share of MEABF Pension Contributions

The author filtered data from the Positions and Salaries spreadsheets according to
Bargaining Unit, removing units 53, 54 (Laborers), 80, 87, 89 (uniformed CFD) and 71,
73, 75 and 91 (uniformed CPD). The remaining Bargaining Units are subject to MEABF.
Bargaining Unit codes are listed on pages 505-526 of the 2022 Appropriation Ordinance
(https://www.chicago.gov/content/dam/city/depts/obm/supp_info/2022Budget/2022_Budget_Ord
inance.pdf).

The City’s total MEABF appropriation was multiplied by CPD’s share of the TOTAL
BUDGETED AMOUNT for MEABF Bargaining Units in the Positions and Salaries
spreadsheet.

CPD costs outsourced to the Office of Public Safety Administration

OPSA was created in 2020 to assume administrative duties previously housed in CPD,
CFD and OEMC, with the justification that the new Department could reduce costs by
combining some the tasks and positions. But, just because some tasks disappeared
from the Police Department’s budget does not mean they disappeared from the City’s
budget- it only means that someone else is performing them on the Police Department’s
behalf.
There are a couple ways we could estimate what portion of OPSA’s budget goes to
serving CPD. All OPSA employees are civilians. From 2019 to 2020, OPSA’s authorized
FTE went from 0 to 411. During that same period, the combined CPD/CFD/OEMC
civilian workforce went down by 416 FTE, but 149 of those reductions were in OEMC
technical job titles that do not seem related to OPSA, and which do not appear in
OPSA’s budget, such as Aviation Communications Operator. Of the remaining 267
civilian FTE reduction, 171, or 64% was in CPD.

10
Another way of looking at it is the shared non-personnel Appropriation Codes that
transferred from CPD/OEMC/CFD from 2020 to 2021, OPSA’s first full year budget.
OPSA’s appropriation for various office expenses went up by $53m while
CPD/CFD/OEMC’s went down by $44m.
Another way of looking at it is that from 2019, the last pre-OPSA year, to 2022, the
number of civilian CPD/OEMC/CFD FTE went down by 938. However, we exclude the
147 OEMC mentioned previously as well as the Crossing Guard positions that went
from OEMC to CPS in 2021. That leaves us with a reduction of 441 civilian positions, of
which 241, or 55% were from CPD.
Finally, I just looked at the total combined CPD/CFD/OEMC budget from 2019, the last
pre-OPSA year, and saw that CPD made up 65% of the total.
So, I sort of split the difference between those measures and estimated that 60% of
OPSA’s budget was for serving the Police Department.

Set Aside for FOP contract appropriated in the Finance General budget
The City’s budget never once used Appropriation Code 0003 SCHEDULED WAGE
ADJUSTMENTS from 2011-2014, and when it was used after that it was in small
amounts, usually within a Department’s budget. Then, suddenly, there were $96m and
$106m SCHEDULED WAGE ADJUSTMENT appropriations in the 2020 and 2021
Finance General budgets. Mayor Lightfoot has since acknowledged that these were not
in fact non-Departmental expenses, but for the Police Department in order to prepare
for an anticipated FOP contract.

Actual Settlement Costs

These figures were taken from the “Judgement and Settlement Payment Requests”
downloads on the Chicago Department of Law’s web page, and include fees and costs.
(https://www.chicago.gov/city/en/depts/dol.html).
I don’t project the figure to go over budget for 2022-2023, because the 2022 Budget is
$82.5m, which is almost exactly the annual average of actual from 2018-7/30/22 (most
recent on DOL website).

11
 Spending Over Budget on Overtime
I defined Overtime as the sum of Appropriation 0020 OVERTIME plus 0032
REMIMBURSABLE OVERTIME. The actual figures for 2011-2019 are from an inquiry in
FMPS, the City’s financial system. The 2020 and 2021 figures are from Employee
Overtime and Supplemental Earnings downloads from the City’s Data Portal.
https://data.cityofchicago.org/browse?q=overtime&sortBy=relevance
Overtime will definitely go over budget again in ’22, because from 2016-2021
actual OT was never less than $127 million and averaged $150 million, but the
City only budgeted $125 million for Overtime in 2022. This is especially unrealistic
given than Overtime is related to base pay, and (thanks to the FOP contract) the 2022
appropriation for 0005 SALARIES AND WAGES is 10.4% higher than the 2016-2021
average.
Through July, actual 2022 CPD Overtime was $112,522,863. That projects to an annual
total of $192,896,336, which would be $67,557,519 over the $125,338,817 budget. So, I
conservatively estimate that 2022 OT will be $65 million over budget.
The Mayor’s 2023 Budget Recommendations include just $121 million for Overtime,
which would be lower than any actual annual figure since 2015. That figure is very
unrealistic.
OT is related to base pay. The 2023 recommended appropriation for 0005 SALARIES
AND WAGES is 0.325% higher than the 2022 appropriation. So, I multiplied 2022’s
projected $192,896,336 OT by 1.00325. That yields a 2023 OT projection of
$193,522,555, or $72,082,453 over budget. I rounded that down to project $72 million
over budget.

12
 NOTES:

i
Authorized Full-Time Equivalents (FTE).
ii
Ibid.
iii
Throughout this report Overtime is defined as the sum of Appropriation 0020 OVERTIME and 0032
REIMBURSABLE OVERTIME. CPD has exceeded its budgeted appropriation for both line items in every year of the
study period.
iv
New York City:
Source: June 2022 Adopted Budget, Fiscal Year 2023
(https://www1.nyc.gov/site/omb/publications/finplan06-22-cc.page)
Note that the Police Department budget includes line items for the following Object Code Names:

AUTOMOTIVE SUPPLIES & MATERIAL 14,620,265

FUEL OIL 1,037,350

MAINT & OPER OF INFRASTRUCTURE 7,362,396

MAINT & REP GENERAL 4,604,725

MAINT & REP MOTOR VEH EQUIP 1,463,345

MOTOR VEHICLE FUEL 20,564,656

MOTOR VEHICLES 2,000,000

Los Angeles:
Source: City of Los Angeles Adopted Budget, Fiscal Year 2022-2023
(https://lacontroller.org/budgets/2022-2023/)
See page 152 (page 313 of the pdf)
Houston:
Source: City of Houston Adopted Operating Budget for the Period July 1, 2021 to June 30, 2022
(https://www.houstontx.gov/budget/22budadopt/FY2022_Adopted_Budget.pdf)
See page III-21 (page 129 of the pdf): “The FY2022 [Police Department] Budget provides funding for
health benefits, pension contribution, and classified employees contractual pay increases.”

Page XII-16 (page 520 of the pdf): “The Property and Casualty Fund was established to monitor the
financial requirements of the Property and Risk Management Programs. Revenue in this fund is
generated from assessed premiums to the other funds. These premiums are based upon projected
expenditures. It has two distinct parts: one managed by the Legal Department to account for claims
against the City, and the other managed by Administration and Regulatory Affairs to account for property
and other commercial insurance costs.” [Emphasis added]

Page XII-26 (page 530 of the pdf: “The Workers' Compensation Fund is a service chargeback fund
administered by the Human Resources Department… All financial liability for indemnity payments,
medical costs, and other claims related payments are processed directly to the departments.”

Page XII-34 (page 538 of the pdf) describes the function of the Central Service Revolving Fund: “The
Central Service Revolving Fund provides budgetary accounts for a centralized service function that
provides for the
purchase of goods and/or services for citywide operating departments… [Services funded by the Fund

13
 include:] The Finance Department is responsible for administering the electricity and natural gas accounts
for the City. They are also responsible for overseeing procurement contracts, forecasting, providing price
certainty, and financial reporting. The role of Energy Management is the responsibility of the General
Services Department. The Administration and Regulatory Affairs Department manages the reprographics
and office services accounts. The communications and data services fees and citywide copier services are
administered by the Houston Information Technology Services Department. The Planning and
Development Department provides a centralized service for geographic information system purchases.
The Human Resources Department administers the accounts for Contingent Workforce Services (formerly
known as Temporary Personnel Services), Human Resources Client Relations Division, and Learning and
Development Center. The revenue and expenditure summaries include: General Services, Administration
and Regulatory Affairs, Houston Information Technology Services, Planning and Development, Human
Resources, and Finance.”

Page XII-39 (page 543 of the pdf): Describes funding for the Central Services Revolving Fund: “The FY2022
Budget provides funding for financial, procurement, and accounts payable and receivable support to
client departments within the City. Client departments include the Houston Fire Department, Fleet
Management, Houston Information Technology Services, Houston Public Works, and General Services
Department – Energy.”

Phoenix:

Source: 2022-23 Phoenix Detail Budget

(https://www.phoenix.gov/budgetsite/budget-books/2022-23_Detail_Budget_Book.pdf)

Page 75 (page 98 of the pdf): Police budget includes Capital Outlay

Page 309 (page 332 of the pdf): “Employee benefit costs are distributed proportionately to each
department’s budget, rather than making a lump sum appropriation for these items. This distribution of
costs for each employee benefit results in more accurate costs for each program.”

Page 310 (page 333 of the pdf) shows that the employee benefit costs distributed proportionally to each
department’s budget includes pension contributions.

Pages 375-376 (pages 398-399 of the pdf) detail the Central Service Costs charged back to departments.
v
“Six Fast Facts about the NYPD’s Preliminary FY2023 Budget,” Citizen’s Budget Commission, March 18, 2022,
(https://cbcny.org/research/six-fast-facts-about-nypds-preliminary-fy2023-budget)
vi
For purposes of this calculation, this report accepts the LA, Houston and Phoenix budgets as a full-cost
accounting. The NYPD costs are as calculated by the Citizens Budget Commission. The Chicago Police Department
full-cost accounting are as calculated in this report. Population figures are from the Census Bureau’s Annual
Estimates of the Resident Population for Incorporated Places of 50,000 or More, Ranked by July 1, 2021 Population:
April 1, 2020 to July 1, 2021 (https://www.census.gov/data/tables/time-series/demo/popest/2020s-total-cities-
and-towns.html). The number of uniformed and civilian FTE are from these sources:
NY: https://cbcny.org/research/six-fast-facts-about-nypds-preliminary-fy2023-budget
LA: https://en.wikipedia.org/wiki/Los_Angeles_Police_Department
Chicago: authorized positions in 2022 Appropriation Ordinance
Houston: authorized positions in FY 2022 Adopted Budget
Phoenix: authorized positions in 2022-2023 Budget
vii vii
This report follows OBM’s definition of personnel costs: Appropriation Codes 0000 through 0099.

viii
Source of Actuals: Employee Overtime and Supplemental Earnings spreadsheets from the City’s Data
Portal (https://data.cityofchicago.org/browse?q=overtime&sortBy=relevance). Those spreadsheets only
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go back to 2012. The 2012-2019 CPD actuals differ slightly from what I had in my 9/29 memo because I
used an FMPS query rather than the Data Portal. The FMPS figures have the advantage of being more
directly comparable to the budget, but I didn’t have them for other departments so I figured that using
the Data Portal throughout would make for a clearer comparison between departments. In any event it
doesn’t make very much difference.

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