Employee Medical Benefits
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Expenses include noncash accounting costs. Net position is not cash available to spend.
This fund serves other city funds. Its activity must not be counted again when adding up citywide finances.
Financial historyCompare reported revenue, spending, transfers, and balances across years.
Available audited history: 2017-2018 through 2024-2025. A year before first separate reporting is not represented as zero. Changes in source presentation are explained below.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning balance (as presented) | 360,172 | 364,670 | 372,810 | 378,722 | 379,265 | 380,051 | 394,337 | 290,021 |
| Revenue, including reported nonoperating revenue | 4,498 | 8,140 | 5,912 | 543 | 786 | 14,286 | 21,585 | 13,813 |
| Expenses | 0 | 0 | 0 | 0 | 0 | 0 | 125,901 | 0 |
| Reported change | 4,498 | 8,140 | 5,912 | 543 | 786 | 14,286 | (104,316) | 13,813 |
| Ending net position | 364,670 | 372,810 | 378,722 | 379,265 | 380,051 | 394,337 | 290,021 | 303,834 |
Revenue and expense fields use the source’s accounting basis. Investment income and capital contributions are not assumed to be service receipts; transfers are not counted as revenue. Zero in these aggregate schedules means no reported activity in that category, not proof that a missing detailed account is zero.
History sources and reporting changes
- 2017-2018: Internal service net-position statement; revenue here is investment interest, not customer receipts. PDF page 122
- 2018-2019: Internal service net-position statement; revenue here is investment interest, not customer receipts. PDF page 138
- 2019-2020: Internal service net-position statement; revenue here is investment interest, not customer receipts. PDF page 143
- 2020-2021: Internal service net-position statement; revenue here is investment interest, not customer receipts. PDF page 137
- 2021-2022: Revenue is nonoperating interest income; the fund reports no operating revenue or expense. PDF page 145
- 2022-2023: Revenue is nonoperating interest income; the fund reports no operating revenue or expense. PDF page 144
- 2023-2024: Revenue is nonoperating interest income; expenditure is claims paid. PDF page 155
- 2024-2025: Source schedule retained. PDF page 154
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Operating revenues | — | — | — | — | — | — | — | — |
| Interest income | 4,498 | 8,140 | 5,912 | 543 | 786 | 14,286 | 21,585 | 13,813 |
| Total revenue | 4,498 | 8,140 | 5,912 | 543 | 786 | 14,286 | 21,585 | 13,813 |
Source notes
- FY2018: Audited internal-service statement; null records no operating revenue presented for the fund.
- FY2019: Audited internal-service statement; null records no operating revenue presented for the fund.
- FY2020: Audited internal-service statement; null records no operating revenue presented for the fund.
- FY2021: Audited internal-service statement; null records no operating revenue presented for the fund.
- FY2022: Audited internal-service statement recovered from the scanned audit; null records no operating revenue presented for the fund.
- FY2023: Audited internal-service statement recovered from the scanned audit; null records no operating revenue presented for the fund.
- FY2024: Audited internal-service statement; null records no operating revenue presented for the fund.
- FY2025: Audited internal-service statement; null records no operating revenue presented for the fund.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Nonoperating revenue: $13,813
| Revenue source | ActualFY2025 |
|---|---|
| Interest income | 13,813 |
Total revenue: $13,813
Latest budget: a comparison has not yet been prepared for this fund.