Expenditure budget highlights include:
- Labor costs (salaries and benefits) total $24 million (58% of General Fund expenses).
- $300,000 is to be deposited into an irrevocable trust [created in 2009] to be used for post-employment medical benefits. Cumulative deposits into the trust through the end of 2019 will be $2.7 million. The actuarial accrued liability for post-employment medical benefits as of reported in the audited financial statements as of September 30, 2017, totaled $5.2 million. The unfunded actuarial accrued liability as of September 30, 2017, was $2.6 million.
- Medical premiums will increase 5% from 2018. Medical premiums for active employees and retirees to be paid by the City in 2019 are projected to be $2.2 million.
- $4.2 million will be transferred from the General Fund to the various Capital Projects Fund for the eventual replacement of property, plant, and equipment and for infrastructure projects planned for 2019.
- The waste disposal contract fees total $2.8 million for 2019. The contract expires September 30, 2019 (Resolution No. 2016-045 adopted April 11, 2016).
The City’s actuarial accrued pension liability as of September 30, 2017 (the last accounting available from the Retirement Systems of Alabama) totaled $29.9 million excluding unamortized investment gains of $1.7 million. The City’s budgeted pension expense or 2019 is $2.2 million which is approximately $600,000 greater than the required contribution. The City's pension contribution rates expressed as a percentage of covered payroll are as follows:
| Unit | Tier 1 | Tier 2 | |
| City | 15.47% | 14.56% | |
| Park Board | 2.55% | 1.42% | |
| Library | 2.18% | 1.61% |
