Friday, July 19, 2013

Legacy Costs and Indebtedness of the City of Detroit

December 2011  Report 373 http://www.crcmich.org/PUBLICAT/2010s/2011/rpt373.html

Overview
As City of Detroit officials struggle to reduce the city government's deficit and provide essential services, a key fiscal consideration concerns the city's liability for future payments. These costs include legacy costs for unfunded pension and other post employment benefits (OPEBs) for city government employees; the annual cost of pension obligation certificates; the principal, interest, hedging and other costs associated with bonded debt; and other contractual obligations of the city.  

 At June 30, 2010, all funds of the City of Detroit had $6.4 billion of outstanding bonded debt, including $5.2 billion attributable to the Water and Sewerage system, and over $600 million of other future obligations. Included in the $6.4 billion of outstanding bonded debt was $1.0 billion of general obligation debt, which equates to debt of about $1,400 per resident of the city. There will be $467.7 million of interest due on this $1.0 billion of principal; including principal and interest on general obligation debt equates to more than $2,000 per resident. The city had $1.5 billion of outstanding pension obligation certificates and other unfunded costs associated with personnel totaling $5.6 billion: $481.5 million of unfunded actuarial accrued liability (UAAL) in the General Retirement System, $134.2 of UAAL in the Police and Fire Retirement System. Because pension obligation certificates were used to fund the pension systems, the General Retirement System was 87.1 percent funded and the Police and Fire Retirement System was 96.6 percent funded on June 30, 2010 (the General system was 65.8 percent funded and the Police and Fire system was 79.5 percent funded if the value of the pension obligation certificates was excluded).  Detroit also had $5.0 billion of UAAL for other post employment benefits, but the city continues to pay these liabilities on a pay-as-you-go basis. If the city had made the annual required contribution to fund OPEBs on an actuarial basis in fiscal 2009-10, it would have allocated $313.9 million, rather than the $149.7 million actual payment; an additional $164.2 million would have been paid from city accounts to fund future liabilities, reducing the amount available for current operations. Nonetheless, the city government's future liability for non-pension benefits promised to city retirees is about $7,000 per resident.
 Continue reading the Report

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-Orr and his restructuring team met last month with about 180 bond insurers, pension trustees, union representatives and other creditors on concessions needed to keep Detroit out of bankruptcy.
His team said then that Detroit is defaulting on about $2.5 billion in unsecured debt and is asking creditors to take about 10 cents on the dollar of what the city owes them. Underfunded pension claims likely would get less than that.

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