OPEB Ratios by Local Unit

Table 1 - OPEB Ratios by Local Unit

State of Michigan Local Government FY 2011 Financial Data (by Population Category)

Local Unit Name Au Gres Brooklyn Village Coleman Crystal Falls Frankfort Harbor Springs Lexington Village Luna Pier Mackinaw City Village Pentwater Village Southfield Township Less than 1,500 Total Less than 1,500 Average Algonac Bangor Belleville Bloomfield Hills Boyne City Capac Village Cheboygan Chelsea Clio Corunna Croswell DeWitt Dexter Village Durand East China Township Essexville Frankenmuth Franklin Village Fremont Gaylord Gibraltar Gladstone Harbor Beach Hart Imlay City Kalkaska Village Keego Harbor Lake Orion Village Lathrup Village Linden Lowell Manchester Village Manistique Marine City Middleville Village Montague Montrose Morton Township Mount Morris Newberry Village North Muskegon Norway Orchard Lake Village Otsego

OPEB Net Liability $

County Arenac Jackson Midland Iron Benzie Emmett Sanilac Monroe Cheboygan Oceana Oakland

Net OPEB Liability $ 217,000 176,402 169,099 3,954,968 929,982 1,564,031 1,490,516 2,797,508 219,317 841,975 37,316 $ 12,398,114

St. Clair Van Buren Wayne Oakland Charlevoix St. Clair Cheboygan Washtenaw Genesee Shiawassee Sanilac Clinton Washtenaw Shiawassee St. Clair Bay Saginaw Oakland Newaygo Otsego Wayne Delta Huron Oceana Lapeer Kalkaska Oakland Oakland Oakland Genesee Kent Washtenaw Schoolcraft St. Clair Barry Muskegon Genesee Mecosta Genesee Luce Muskegon Dickinson Oakland Allegan

$

1,046,006 1,842,628 3,411,330 11,358,067 374,894 1,513,456 1,147,165 6,899,218 1,595,055 1,639,187 1,579,927 5,930,092 1,594,792 3,568,337 2,776,745 5,311,219 265,241 1,096,144 296,014 739,026 9,514,743 4,245,147 888,567 3,374,984 455,295 6,356,264 641,148 2,442,247 7,011,832 1,128,873 2,002,168 92,709 3,119,197 5,878,000 236,900 1,624,000 1,374,530 263,140 3,401,188 1,975,558 2,824,000 969,830 993,143 157,689

Liability Ratios

Budget Ratios

OPEB Unfunded OPEB Liability Compared to Funded Governmental Status Debt 0% 0.21 0% 0.77 12% 26.48 0% 19.01 0% 0.39 0% 2.02 0% 12.25 0% 432.52 0% 0.15 0% 1.72 46% N/A 5% 8% 0% 0% 0% 0% 0% 0% 4% 0% 0% 0% 0% 0% 0% 0% 0% 0% 9% 0% 0% 4% 0% 0% 0% 0% 0% 12% 5% 0% 18% 0% 27% 0% 4% 0% 10% 0% 14% 0% 0% 2% 0% 0% 0%

Unfunded OPEB per Capita 244 146 136 2,692 723 1,310 1,265 1,948 272 982 1,964

49.55 $ 1.53 $ 18.32 6.18 1.70 N/A 7.78 0.18 1.54 4.91 1.43 N/A 14.83 0.66 1.70 N/A 1.75 0.07 0.31 0.22 0.14 2.85 4.63 1.16 4.65 0.26 N/A 0.29 4.89 91.45 0.30 0.41 0.13 1.04 5.35 1.27 0.90 1.63 0.94 5.10 8.78 5.95 0.23 2.16 N/A

OPEB Annual OPEB Cost OPEB Annual Required as a % of OPEB Cost as a Required % of Contribution as General Contribution Fund Government a Millage Funded Equivalent Revenue Wide Revenue 0.0% 0.79 5.3% 3.9% 8.6% 0.92 7.3% 4.9% 128.9% 1.30 4.5% 3.3% 100.0% 10.88 25.3% 22.9% 54.5% 0.90 4.8% 3.7% 31.4% 0.90 10.3% 11.4% 35.1% 2.66 15.2% 11.0% 97.4% 1.10 8.5% 7.8% 94.1% 0.21 1.4% 0.8% 20.0% 1.14 9.8% 7.8% 111.2% 0.01 1.8% 1.8%

1,062 255 978 855 2,936 100 801 236 1,395 603 469 646 1,316 392 1,036 733 1,527 54 348 73 203 2,044 854 522 1,587 127 3,147 216 821 1,721 283 529 44 1,007 1,384 71 688 830 68 1,102 1,301 746 341 418 40 N/A

61.9% 101.4% 23.5% 20.7% 94.7% 68.9% 96.6% 108.3% 43.0% 10.2% 36.4% 17.5% 2.9% 23.5% 24.1% 50.2% 0.0% 101.3% 62.0% 106.7% 32.6% 47.4% 45.0% 76.0% 5.1% 103.7% 29.7% 24.7% 50.5% 33.3% 45.3% 49.3% 100.0% 42.1% 59.0% 19.1% 137.8% 12.9% 20.9% 24.8% 47.0% 54.8% 85.0% 26.8%

1.89 0.64 7.66 2.79 1.22 0.16 2.27 0.78 3.06 5.37 3.16 2.80 6.28 0.79 3.37 0.27 5.83 0.09 0.30 0.20 0.29 4.01 3.86 0.88 6.94 0.33 7.80 1.03 1.91 4.11 1.23 1.32 0.22 4.05 3.23 0.44 1.96 5.31 0.18 0.78 10.00 2.09 1.42 0.35 -

8.6% 2.8% 29.5% 11.4% 11.2% 0.8% 10.9% 2.9% 17.1% 21.4% 11.4% 10.6% 32.5% 5.3% 14.2% 6.7% 38.8% 0.6% 4.7% 1.1% 2.1% 18.9% 16.5% 2.9% 30.7% 1.6% 46.4% 4.2% 10.2% 14.7% 6.3% 6.6% 1.2% 12.6% 12.1% 2.9% 10.1% 17.5% 5.6% 21.0% 18.3% 13.8% 3.0% 5.5% 0.1%

7.2% 5.9% 21.3% 10.5% 10.9% 0.5% 8.8% 2.0% 13.6% 17.5% 7.4% 7.8% 29.1% 3.6% 10.8% 5.3% 23.3% 0.4% 2.6% 1.0% 1.4% 15.9% 9.4% 2.6% 24.1% 1.5% 35.6% 4.4% 9.4% 14.3% 5.7% 4.9% 1.0% 8.2% 8.7% 2.2% 8.3% 15.5% 3.2% 19.3% 14.2% 11.2% 2.4% 4.1% 0.1%

Appendix B - 1



Local Unit Name Parchment Perry Plainwell Pleasant Ridge Portland Richland Township Rockwood Rogers City Romeo Village Roosevelt Park Sandusky South Haven Sparta Village Spring Lake Village St. Charles Village St. Ignace Sylvan Lake Union City Village Utica Vassar Village of Grosse Pointe Shores Wakefield West Branch Whitehall Williamston Wolverine Lake Village 1,501 - 5,000 Total 1,501 - 5,000 Average Albion Alma Belding Brighton Bruce Township Buena Vista Charter Township Center Line Charlotte Clay Township Davison Dowagiac Eaton Rapids Ecorse Egelston Township Flat Rock Flushing Grand Blanc Grand Ledge Grosse Pointe Grosse Pointe Farms Groveland Township Hampton Charter Township Hastings Holly Village Houghton Howell Huntington Woods Iron Mountain Laketon Township


County Kalamazoo Shiawassee Allegan Oakland Ionia Saginaw Wayne Presque Isle Macomb Muskegon Sanilac Van Buren Kent Ottawa Saginaw Mackinac Oakland Branch Macomb Tuscola Wayne Gogebic Ogemaw Muskegon Ingham Oakland

Calhoun Gratiot Ionia Livingston Macomb Saginaw Macomb Eaton St. Clair Genesee Cass Eaton Wayne Muskegon Wayne Genesee Genesee Eaton Wayne Wayne Oakland Bay Barry Oakland Houghton Livingston Oakland Dickinson Muskegon

Net OPEB Liability 493,525 1,493,101 1,100,312 4,008,721 4,922,955 1,285,181 4,574,347 692,425 5,550,896 697,000 401,000 1,233,424 204,361 243,140 1,069,013 2,373,659 1,481,549 1,291,327 3,902,293 955,940 7,174,906 426,396 334,304 337,256 1,686,423 154,502 $ 163,043,651 424,200 294,729 14,406,064 6,901,466 2,269,282 46,260,286 6,283,342 4,786,619 8,606,630 938,169 12,919,337 40,060,838 1,392,000 14,510,603 15,448,616 2,641,917 1,035,630 8,076,609 25,145,284 528,719 7,153,181 13,709,334 (103,919) 497,406 8,713,664 8,564,998 23,465,442 633,000

Liability Ratios

Budget Ratios

OPEB Unfunded OPEB Liability Compared to Funded Governmental Status Debt 0% N/A 0% 2.06 0% N/A 0% 1.76 0% 3.78 0% 3.42 7% 1.93 0% 1.45 0% 5.58 18% N/A 0% 0.81 0% 0.13 0% 0.20 0% 0.13 N/A 0% 0% 1.96 4% 0.40 0% N/A 3% 1.06 0% 1.63 18% 5.61 0% N/A 0% 8.36 0% 0.42 0% 0.93 6% N/A 2% 32% 100% 0% 2% 0% 0% 0% 0% 10% 0% 21% 0% 0% 0% 0% 0% 8% 0% 13% 10% 0% 0% 0% 122% 0% 0% 4% 0% 0%

Unfunded OPEB per Capita 274 682 289 1,587 1,268 310 1,391 245 1,544 182 150 280 49 105 520 968 861 808 820 354 2,385 230 156 125 438 36

4.30 $ 0.14 0.10 1.35 67.47 0.68 40.64 1.68 3.29 5.62 0.58 4.77 2.13 N/A 0.83 28.35 2.57 1.14 3.04 4.10 1.19 4.38 68.55 (0.36) 0.19 0.99 0.61 146.43 N/A

OPEB Annual OPEB Cost OPEB Annual Required as a % of OPEB Cost as a Required % of Contribution as General Contribution Fund Government a Millage Funded Equivalent Revenue Wide Revenue 13.1% 1.20 2.4% 3.7% 15.6% 4.37 18.3% 14.5% 36.3% 0.99 4.5% 4.1% 56.1% 2.37 12.4% 8.1% 7.7% 4.62 20.8% 11.7% 6.2% 0.70 9.4% 6.4% 33.2% 5.53 19.4% 15.3% 92.7% 0.88 3.7% 3.1% 38.8% 2.55 14.9% 12.9% 57.2% 0.79 4.3% 3.9% 20.4% 0.71 2.6% 2.0% 25.3% 0.25 1.6% 1.0% 63.4% 0.14 1.0% 0.5% 16.3% 0.39 2.4% 1.7% 18.0% 2.26 11.6% 9.7% 44.4% 2.03 9.6% 6.2% 90.6% 1.13 7.7% 5.0% 21.0% 5.69 27.4% 16.8% 88.0% 1.74 6.2% 6.1% 49.2% 1.02 3.2% 2.8% 51.4% 1.98 10.9% 9.9% 55.0% 1.64 3.4% 2.2% 0.0% 0.52 2.5% 1.3% 13.3% 0.53 3.2% 2.7% 53.3% 0.49 2.3% 2.4% 55.5% 0.13 0.8% 0.7%

727 49 51 1,935 993 262 5,603 692 528 1,664 160 2,478 4,212 140 1,469 1,842 319 133 1,490 2,653 97 741 1,865 (17) N/A 65 918 1,373 3,078 84

46.2% 78.6% 100.0% 16.1% 34.8% 57.4% 55.9% 36.8% 37.9% 28.7% 18.8% 40.8% 9.0% 76.8% 21.2% 36.6% 40.9% 222.7% 14.4% 10.9% 27.0% 104.6% 43.1% 35.4% 20.7% 27.9% 89.2% 66.2% 20.0%

2.22 0.35 0.29 2.58 2.01 0.60 15.47 1.30 1.93 8.25 1.01 9.70 7.76 0.96 2.78 5.37 0.84 0.50 1.56 3.03 0.24 1.09 5.90 0.33 1.90 2.44 5.84 0.39

10.4% 1.2% 0.0% 1.1% 13.5% 47.7% 2.5% 41.1% 6.1% 20.9% 42.2% 3.0% 73.8% 14.0% 9.7% 13.3% 27.9% 3.7% 3.9% 9.5% 18.2% 1.9% 14.3% 23.3% -0.1% 1.2% 9.8% 11.7% 20.9% 6.1%

8.1% 0.7% 0.0% 0.7% 12.4% 24.4% 2.3% 39.1% 5.4% 17.6% 29.7% 2.2% 56.2% 19.2% 9.3% 7.9% 21.0% 3.1% 2.7% 7.8% 17.1% 1.9% 12.7% 20.3% -0.1% 0.9% 8.9% 7.2% 18.0% 5.6%

Appendix B - 2



Local Unit Name Lansing Charter Township Lapeer Long Lake Township Ludington Marshall Marysville Mason Milan Milford Charter Township Milford Village Northville Petoskey Plymouth Raisinville Township Richfield Township River Rouge Rose Township Saline Springfield St. Clair Swartz Creek Tecumseh Thetford Township Three Rivers Tittabawassee Township Walled Lake Zeeland 5,001 - 10,000 Total 5,001 - 10,000 Average Allen Park Alpena Auburn Hills Benton Charter Township Berkley Beverly Hills Village Birmingham Blackman Charter Township Brandon Charter Township Bridgeport Charter Township Burton Cadillac Clawson Cooper Charter Township Davison Township Delhi Charter Township East Grand Rapids Farmington Fenton Fenton Charter Township Ferndale Flushing Charter Township Fort Gratiot Charter Township Fraser Frenchtown Township Fruitport Charter Township Garden City Garfield Charter Township


County Ingham Lapeer Grand Traverse Mason Calhoun St. Clair Ingham Washtenaw Oakland Oakland Wayne Emmett Wayne Monroe Genesee Wayne Oakland Washtenaw Calhoun St. Clair Genesee Lenawee Genesee St. Joseph Saginaw Oakland Ottawa

Wayne Alpena Oakland Berrien Oakland Oakland Oakland Jackson Oakland Saginaw Genesee Wexford Oakland Kalamazoo Genesee Ingham Kent Oakland Genesee Genesee Oakland Genesee St. Clair Macomb Monroe Muskegon Wayne Grand Traverse

Liability Ratios

Budget Ratios

OPEB Annual OPEB Cost OPEB Unfunded OPEB OPEB Annual Required as a % of OPEB Cost as a Liability Compared to Required % of Unfunded Contribution as General Funded Governmental Contribution Fund Government OPEB per a Millage Net OPEB Liability Status Debt Capita Funded Equivalent Revenue Wide Revenue 905 15.0% 2.45 20.2% 19.4% 7,352,879 1% 0.22 20,052,725 2% 1.57 2,268 29.0% 7.41 25.4% 16.8% 179,764 0% 0.20 21 18.4% 0.05 1.1% 1.0% 959,967 0% 0.52 119 55.2% 0.29 1.4% 1.1% 13,193,328 4% 4.40 1,861 61.5% 3.45 15.9% 11.4% 12,617,824 46% 2.35 1,267 83.8% 3.14 15.8% 14.0% 2,195,878 3% 0.39 266 102.5% 0.68 2.9% 2.6% 4,164,768 0% 2.90 714 19.5% 2.34 5.7% 4.9% 1,071,192 35% 0.10 112 159.1% 0.17 2.2% 1.8% 1,428,545 16% 0.88 231 71.3% 0.58 2.5% 2.2% 16,648,182 13% 5.75 2,789 52.3% 5.29 30.0% 23.9% 123,613 0% 0.10 22 25.2% 0.05 -0.4% -0.3% 13,670,218 0% 1.25 1,497 43.0% 2.62 17.3% 11.0% 200,334 3% 0.07 34 151.9% 0.12 2.7% 2.1% 1.89 627,848 24% 72 55.8% 0.21 2.4% 2.0% 64,278,769 0% 11.13 8,133 79.2% 10.27 32.3% 19.9% (44,112) 204% N/A (7) 2245.4% 0.00 0.0% 0.0% 7,262,234 10% 0.56 824 100.0% 1.42 7.8% 5.8% 1,669,757 0% 2.71 317 109.6% 1.73 7.1% 4.6% 4,482,757 0% 1.29 817 46.4% 1.66 8.5% 6.6% 1,355,675 0% 2.02 235 -51.9% (0.36) -3.9% -2.7% 610,055 45% 0.24 72 100.0% 0.25 1.3% 1.0% 1,908,409 0% 406.39 271 13.7% 1.91 27.6% 25.5% 45,545 0% 0.01 6 46.7% 0.02 0.1% 0.1% 94,614 0% 0.39 10 0.0% 0.03 0.5% 0.4% 2,666,526 11% 1.27 381 21.6% 1.44 6.1% 5.5% 1,125,743 33% 0.35 205 173.2% 0.64 3.2% 2.7% $ 455,506,483 14% 15.84 $ 1,041 94.5% 2.36 12.1% 9.6% 120,225,807 0% 20.26 4,262 40.8% 8.63 41.0% 34.5% 4,084,831 13% 1.90 390 23.2% 1.65 4.7% 4.3% 9,701,981 51% 2.87 453 115.1% 0.54 4.2% 4.1% 3,311,995 18% 3.98 225 44.0% 0.60 3.2% 3.2% 16,620,208 6% 3.16 1,110 65.3% 4.40 24.0% 17.6% 12,602,907 14% N/A 1,228 59.7% 2.42 18.3% 17.4% 40,615,777 26% 2.24 2,020 105.2% 1.45 10.2% 8.9% 5,199,196 0% 99.21 216 26.2% 2.04 43.9% 20.4% 4,139,770 5% 2.11 301 28.6% 0.90 15.2% 12.0% 834,400 0% 2.85 79 19.3% 0.41 4.1% 3.2% 15,144,602 8% 1.38 505 17.9% 2.18 21.5% 13.1% 1,779,175 48% 1.56 172 112.3% 0.85 3.0% 2.7% 9,554,862 0% 0.43 808 76.8% 2.52 13.4% 8.9% 0.28 502,399 17% 50 35.8% 0.30 6.9% 6.1% 3,559,400 6% N/A 182 103.2% 0.62 5.5% 5.6% 3,114,930 15% 1.05 120 100.0% 0.53 3.8% 3.8% 1,790,605 31% 0.15 167 73.4% 0.47 2.3% 2.1% 10,939,535 17% 2.45 1,055 60.9% 2.68 11.7% 11.7% 11,271,344 0% 24.93 959 38.0% 1.97 15.2% 12.1% 930,626 11% 0.64 60 33.5% 0.16 3.3% 2.6% 34,999,559 19% 1.74 1,759 94.9% 5.28 18.6% 11.8% 930,075 0% 158.45 87 20.6% 0.34 4.2% 3.4% 550,836 0% 8.55 50 40.5% 0.17 2.3% 1.8% 58,822,957 0% 9.16 4,062 30.7% 9.47 38.8% 31.9% 5,148,070 10% N/A 252 127.4% 0.68 9.5% 9.9% 1,783,000 0% 3.55 143 18.7% 0.53 8.3% 7.8% 104,164,324 0% 6.61 3,762 40.1% 10.00 35.0% 31.4% 187,767 74% N/A 12 100.0% 0.01 0.2% 0.2%

Appendix B - 3



Local Unit Name Genesee Charter Township Grand Haven Grand Haven Charter Township Grandville Green Oak Township Grosse Ile Township Grosse Pointe Park Grosse Pointe Woods Hamtramck Harper Woods Harrison Charter Township Hazel Park Highland Charter Township Highland Park Huron Charter Township Inkster Kalamazoo Charter Township Leoni Township Lyon Charter Township Madison Heights Marquette Melvindale Monroe Mount Clemens Mount Morris Township Mount Pleasant Mundy Township Muskegon Charter Township Muskegon Heights New Baltimore Niles Northville Township Norton Shores Oak Park Oshtemo Charter Township Owosso Oxford Charter Township Park Township Plymouth Charter Township Port Huron Charter Township Riverview Rochester Romulus Scio Township South Lyon Spring Lake Township Springfield Charter Township Sturgis Summit Township Traverse City Trenton Van Buren Charter Township Vienna Charter Township Walker Washington Township Wayne Wixom


County Genesee Ottawa Ottawa Kent Livingston Wayne Wayne Wayne Wayne Wayne Macomb Oakland Oakland Wayne Wayne Wayne Kalamazoo Jackson Oakland Oakland Marquette Wayne Monroe Macomb Genesee Isabella Genesee Muskegon Muskegon Macomb Berrien Wayne Muskegon Oakland Kalamazoo Shiawassee Oakland Ottawa Wayne St. Clair Wayne Oakland Wayne Washtenaw Oakland Ottawa Oakland St. Joseph Jackson Grand Traverse Wayne Wayne Genesee Kent Macomb Wayne Oakland

Liability Ratios

OPEB Unfunded OPEB Liability Compared to Funded Governmental Net OPEB Liability Status Debt 100% 4,642,414 11% 0.40 191,727 0% 0.10 1,448,243 24% 0.27 1,769,062 0% 0.18 20,631,434 0% 5.13 11,202,542 5% 1.11 57,033,150 0% 23.69 47,287,476 0% 16.93 54,633,594 0% 7.89 39,633,756 0% 23.40 66,005,314 0% 33.57 1,700,747 15% 0.46 23,693,585 0% 1.13 21.30 13,960,072 0% 31,461,943 0% 3.73 5,195,070 0% 13.77 682,908 0% N/A 936,957 0% 0.02 48,802,129 15% 11.32 12,084,681 0% 0.67 61,215,622 4% 52.97 43,837,137 16% 4.75 42,380,584 0% 15.52 19,135,524 0% 39.56 574,050 88% 0.13 1,844,288 9% 80.44 6,232,000 0% 1,236.51 13,577,666 0% 7.13 9,116,508 16% 0.55 2,574,524 0% 8.30 54,045 98% 0.00 37,773,983 2% N/A 93,799,460 0% 2.72 738,887 25% N/A 457,928 0% 0.19 542,809 0% 0.12 163,644 0% N/A 19,134,853 0% 2.59 375,536 0% 0.63 35,504,115 0% 11.73 76% 0.67 1,891,042 45,114,391 6% 10.81 908,496 0% 1.91 874,581 0% 0.71 803,663 0% 0.83 100% 17,475,336 0% 10.53 3,291,815 12% N/A 6,908,922 43% 0.42 45,302,878 7% 20.11 16,298,775 0% 4.01 1,391,946 10% 0.33 5,333,569 0% 0.45 (135,023) 124% N/A 35,826,821 5% 1.81 4,075,748 46% 0.41

Budget Ratios OPEB Annual OPEB Cost OPEB Annual Required as a % of OPEB Cost as a Required % of Unfunded Contribution as General Contribution Fund Government OPEB per a Millage Capita Funded Equivalent Revenue Wide Revenue 34.1% 3.22 18.8% 24.8% 446 57.9% 1.13 5.4% 4.3% 13 49.1% 0.03 0.5% 0.5% 94 100.0% 0.38 2.9% 2.4% 101 22.7% 0.09 1.6% 1.4% 1,989 37.6% 2.03 17.3% 13.8% 969 139.7% 1.26 8.0% 6.8% 3,535 35.0% 7.28 43.2% 30.2% 2,109 108.5% 8.78 13.0% 12.8% 3,838 55.2% 9.94 34.6% 22.4% 1,612 184.7% 2.07 20.4% 18.8% 4,019 31.8% 19.77 37.4% 33.4% 89 48.5% 0.22 2.8% 2.3% 2,012 48.3% 15.52 19.9% 14.6% 879 16.3% 2.58 19.2% 19.2% 1,240 31.9% 9.19 18.9% 14.7% 237 29.1% 1.01 7.3% 6.1% 49 43.7% 0.10 2.3% 2.3% 64 9.2% 0.21 3.7% 1.2% 1,644 129.5% 3.17 12.8% 11.2% 566 44.9% 1.31 4.7% 3.9% 5,713 33.9% 15.28 35.4% 31.4% 2,114 68.9% 5.37 29.5% 22.7% 2,598 81.9% 66.89 28.4% 24.0% 890 25.0% 5.08 29.6% 28.8% 22 126.0% 1.10 3.7% 3.0% 122 100.0% 0.32 2.9% 3.0% 349 15.9% 1.78 13.2% 10.2% 1,251 36.3% 8.96 16.7% 13.4% 754 42.4% 2.55 15.8% 10.9% 222 59.8% 1.24 4.6% 3.7% 2 785.3% 0.02 0.0% 0.0% 1,574 29.0% 2.90 29.9% 18.1% 3,199 44.3% 8.58 28.3% 19.1% 34 136.0% 0.11 1.4% 1.4% 30 0.0% 0.19 0.8% 0.7% 32 55.2% 0.13 2.4% 1.0% 9 15.3% 0.03 0.9% 0.7% 695 33.4% 0.88 11.6% 11.8% 35 33.4% 0.18 1.6% 1.2% 2,844 28.3% 8.78 39.5% 37.6% 149 111.1% 0.50 3.4% 2.5% 1,881 35.8% 2.90 18.7% 14.6% 55 12.5% 0.09 3.1% 2.7% 77 15.9% 0.26 1.8% 1.6% 67 47.0% 0.09 2.8% 2.0% 100.0% 0.0% 0.0% 1,590 51.9% 7.74 28.1% 21.7% 146 100.0% 0.51 9.5% 8.7% 471 127.0% 0.59 3.5% 2.4% 2,403 68.9% 4.73 19.6% 17.1% 566 38.5% 1.90 14.2% 13.8% 105 17.3% 0.49 5.8% 4.6% 227 22.9% 0.52 4.1% 3.3% (6) 2495.5% 0.00 0.3% 0.2% 2,036 72.8% 6.26 17.8% 17.1% 302 51.3% 0.84 7.5% 5.4%

Appendix B - 4



Local Unit Name Woodhaven Wyandotte Ypsilanti 10,001 - 30,000 Total 10,001 - 30,000 Average Ann Arbor Battle Creek Bay City Bedford Township Bloomfield Charter Township Brownstown Charter Township Canton Charter Township Chesterfield Township Clinton Charter Township Dearborn Dearborn Heights Delta Charter Township East Lansing Eastpointe Farmington Hills Flint Flint Charter Township Grand Blanc Charter Township Grand Rapids Holland Holland Charter Township Independence Charter Township Jackson Kalamazoo Kentwood Lansing Lincoln Park Livonia Macomb Township Meridian Charter Township Midland Muskegon Novi Pittsfield Charter Township Plainfield Charter Township Pontiac Port Huron Portage Redford Charter Township Rochester Hills Roseville Royal Oak Saginaw Saginaw Charter Township Shelby Charter Township Southfield Southgate St. Clair Shores Sterling Heights Taylor Troy Warren


County Wayne Wayne Washtenaw

Net OPEB Liability 24,478,132 70,214,898 9,101,824 $ 1,603,698,719

Washtenaw Calhoun Bay Monroe Oakland Wayne Wayne Macomb Macomb Wayne Wayne Eaton Ingham Macomb Oakland Genesee Genesee Genesee Kent Ottawa Ottawa Oakland Jackson Kalamazoo Kent Ingham Wayne Wayne Macomb Ingham Midland Muskegon Oakland Washtenaw Kent Oakland St. Clair Kalamazoo Wayne Oakland Macomb Oakland Saginaw Saginaw Macomb Oakland Wayne Macomb Macomb Wayne Oakland Macomb

169,637,000 52,472,521 105,352,439 303,275 87,816,000 27,177,558 70,944,807 12,727,702 53,802,891 156,323,331 123,672,291 7,312,416 37,332,957 37,587,072 30,932,963 862,302,934 13,816,011 9,804,061 223,726,627 6,347,333 374,568 5,630,060 36,511,772 263,182,000 (146,543) 376,458,000 105,420,210 92,862,000 6,121,545 3,652,254 60,670,172 10,764,000 10,845,195 6,488,292 3,275,688 376,944,932 50,007,000 (301,258) 100,844,783 1,436,359 67,795,799 111,977,000 201,433,114 6,818,912 70,056,519 161,568,452 55,983,423 102,072,255 139,812,173 208,546,075 29,592,000 295,473,638

Liability Ratios

Budget Ratios

OPEB Unfunded OPEB Liability Compared to Funded Governmental Status Debt 0% 2.20 2% 7.59 25% 0.15 14% 30% 3% 4% 0% 0% 5% 5% 16% 22% 19% 0% 36% 13% 7% 59% 0% 0% 25% 0% 0% 0% 25% 1% 0% 109% 10% 0% 39% 64% 32% 26% 55% 46% 19% 0% 9% 10% 107% 3% 59% 4% 4% 1% 11% 17% 20% 6% 8% 22% 0% 67% 9%

Unfunded OPEB per Capita 1,901 2,713 468

26.30 $ 1.36 2.41 5.87 0.07 1.71 4.72 2.49 2.32 1.73 15.21 11.30 0.81 1.33 8.93 1.59 27.04 3.93 0.83 2.19 0.20 N/A 30.17 0.85 4.65 (0.01) 9.90 38.03 2.27 0.16 1.05 2.92 1.75 0.29 1.05 2.50 10.22 12.93 (0.00) 6.31 0.06 4.79 6.46 N/A 26.27 N/A 3.39 4.53 11.55 4.86 6.86 1.07 3.02

996 1,489 1,002 3,016 10 2,138 887 787 293 556 1,593 2,141 226 768 1,159 388 8,418 433 261 1,190 192 11 162 1,089 3,544 (3) 3,294 2,764 958 77 92 1,449 280 196 187 106 6,334 1,657 (7) 2,085 20 1,433 1,956 3,911 167 949 2,252 1,863 1,709 1,078 3,303 365 2,204

OPEB Annual OPEB Cost OPEB Annual Required as a % of OPEB Cost as a Required % of Contribution as General Contribution Fund Government a Millage Funded Equivalent Revenue Wide Revenue 32.2% 3.63 17.6% 15.2% 48.6% 9.69 26.5% 24.9% 95.9% 3.00 7.5% 5.3% 93.2% 97.4% 46.0% 64.9% 0.0% 35.5% 14.1% 46.6% 111.1% 97.4% 64.9% 35.7% 110.3% 100.0% 96.5% 100.0% 31.1% 39.2% 60.7% 95.4% 78.4% 96.1% 61.7% 18.7% 28.8% 100.0% 78.3% 67.3% 91.8% 71.5% 74.0% 100.0% 100.0% 105.8% 111.3% 42.4% 23.0% 100.0% 782.5% 72.5% 196.4% 98.5% 50.9% 52.4% 44.1% 248.7% 114.3% 44.4% 68.1% 100.0% 51.0% 110.5% 100.0%

3.70 3.07 2.38 13.88 0.03 2.43 3.60 1.34 0.83 1.49 3.77 7.54 0.58 4.59 4.76 0.88 48.50 1.14 1.02 3.31 0.66 1.74 0.40 4.10 13.91 0.07 10.69 9.11 1.51 0.46 0.28 2.88 1.49 0.47 0.46 0.30 15.39 4.78 0.03 5.78 0.05 3.85 6.37 29.87 0.53 2.08 3.32 5.90 4.51 2.67 8.39 0.66 3.76

13.1% 18.9% 8.4% 38.0% 0.5% 22.5% 19.5% 8.6% 6.8% 9.4% 15.1% 30.0% 6.7% 12.0% 14.6% 7.1% 91.3% 10.0% 11.1% 15.3% 4.3% 8.4% 3.3% 13.4% 42.7% 0.8% 23.5% 27.5% 14.3% 9.4% 2.7% 18.2% 4.5% 6.1% 5.5% 4.6% 52.5% 16.1% 1.3% 23.5% 0.6% 12.6% 45.3% 53.5% 5.6% 14.3% 18.2% 24.1% 20.0% 14.0% 26.2% 6.3% 17.4%

10.7% 12.6% 6.1% 29.0% 0.4% 16.8% 17.9% 8.8% 6.6% 8.3% 13.8% 25.6% 4.8% 9.4% 11.1% 5.1% 59.1% 8.6% 10.2% 8.2% 2.5% 5.8% 3.0% 8.5% 30.2% 0.4% 17.7% 22.8% 7.8% 5.8% 2.4% 14.5% 3.5% 3.2% 4.6% 4.8% 36.5% 11.3% 0.9% 18.1% 0.3% 10.3% 28.9% 32.2% 4.6% 14.0% 11.7% 18.5% 15.3% 13.3% 22.5% 4.9% 12.3%

Appendix B - 5



Local Unit Name Waterford Charter Township West Bloomfield Charter Township Westland White Lake Charter Township Wyoming Ypsilanti Charter Township 30,001 - 200,000 Total 30,001 - 200,000 Average Detroit More than 200,000 All Local Units Total All Local Units Average (Total)


County Oakland Oakland Wayne Oakland Kent Washtenaw

Net OPEB Liability 151,395,861 32,264,231 216,389,936 9,251,244 50,972,758 13,677,846 $ 5,525,514,454

Liability Ratios OPEB Unfunded OPEB Liability Compared to Funded Governmental Status Debt 4% 15.73 41% 1.89 0% 27.38 0% 1.26 29% 2.08 29% 2.27 19%

Wayne

4,971,236,281 $ 12,731,397,702

Budget Ratios

0% 12%

Unfunded OPEB per Capita 2,111 499 2,573 308 707 256

OPEB Annual OPEB Cost OPEB Annual Required as a % of OPEB Cost as a Required % of Contribution as General Contribution Fund Government a Millage Funded Equivalent Revenue Wide Revenue 56.0% 4.14 27.7% 23.5% 91.8% 1.12 11.3% 10.6% 37.0% 6.41 25.1% 21.0% 20.0% 0.98 9.9% 7.8% 75.2% 2.76 24.1% 11.8% 100.0% 1.19 13.0% 6.8%

6.26 $

1,360

88.1%

4.62

17.2%

12.7%

4.23

6,965

51.2%

35.60

26.8%

20.0%

1,037

79.6%

3.30

12.9%

10.2%

15.62 $

Appendix B - 6