{
  "title": "City of Buffalo Finance Decoder dataset",
  "publisher": "Strong Towns Buffalo (#DoTheMath) \u2014 buffalofinances.org",
  "sources": "City of Buffalo Annual Comprehensive Financial Reports FY2006-2025; NYS Comptroller 2026-27 budget review",
  "basis": "Total Primary Government (governmental + business-type)",
  "units": "raw_inputs in $ thousands; net_financial_position in $ millions; ratios unitless; *_pct in percent",
  "notes": {
    "government_transfers": "= operating_grants + capital_grants + state_aid + unrestricted_grants; EXCLUDES intergovernmental (county sales-tax share), treated as local revenue.",
    "interest": "= governmental_interest + enterprise_interest (all Total Primary Government). Enterprise interest is from the audited proprietary-fund statements; FY2020 is from the FY2021 report's comparative column.",
    "series_start": "GASB 34 began FY2003; charts start FY2006 for data quality. FY2020 from FY2021 report comparative column; FY2006-07 cross-checked against audited ten-year statistical tables and capital-asset notes in later reports.",
    "estimates": "Only the infrastructure repair-bill range and per-household splits are estimates; all else is from audited records."
  },
  "years": [
    2006,
    2007,
    2008,
    2009,
    2010,
    2011,
    2012,
    2013,
    2014,
    2015,
    2016,
    2017,
    2018,
    2019,
    2020,
    2021,
    2022,
    2023,
    2024,
    2025
  ],
  "raw_inputs_thousands": {
    "cash_and_other_assets": [
      514463,
      623711,
      645835,
      721100,
      757784,
      778040,
      798934,
      788215,
      728743,
      674033,
      687586,
      582923,
      497504,
      521165,
      565117,
      704437,
      989284,
      954521,
      1021536,
      835475
    ],
    "capital_assets_net": [
      517012,
      538986,
      551154,
      565163,
      581447,
      582880,
      601852,
      612260,
      630776,
      662136,
      683318,
      707700,
      701934,
      723234,
      731519,
      743833,
      775865,
      802575,
      885075,
      973602
    ],
    "total_assets": [
      1031475,
      1162697,
      1196989,
      1286263,
      1339231,
      1360920,
      1400786,
      1400475,
      1359519,
      1336169,
      1370904,
      1290623,
      1199438,
      1244399,
      1296636,
      1448270,
      1765149,
      1757096,
      1906611,
      1809077
    ],
    "deferred_outflows": [
      0,
      0,
      0,
      0,
      0,
      0,
      0,
      12871,
      8884,
      28596,
      148449,
      90652,
      115649,
      66453,
      231711,
      381722,
      295079,
      264721,
      231783,
      235933
    ],
    "total_liabilities": [
      833642,
      904692,
      920046,
      1025092,
      1095336,
      1195862,
      1272732,
      1292203,
      1308629,
      1307527,
      1483381,
      1437614,
      1979131,
      1899452,
      2227222,
      2288502,
      2397813,
      2489896,
      2521430,
      2465786
    ],
    "deferred_inflows": [
      0,
      0,
      0,
      0,
      0,
      0,
      0,
      380,
      207,
      110,
      20806,
      16949,
      286626,
      259547,
      173493,
      355776,
      386583,
      260984,
      288120,
      169097
    ],
    "net_position": [
      197833,
      258005,
      276943,
      261171,
      243895,
      165058,
      128054,
      120763,
      59567,
      57128,
      15166,
      -73288,
      -950670,
      -848146,
      -872369,
      -814285,
      -724168,
      -729064,
      -671156,
      -589873
    ],
    "accumulated_depreciation": [
      288491,
      308839,
      328946,
      352359,
      381416,
      409474,
      435454,
      466006,
      498339,
      535580,
      570964,
      612759,
      652464,
      690509,
      728248,
      773471,
      820257,
      866175,
      910672,
      957664
    ],
    "total_revenue": [
      497057,
      569160,
      548391,
      560906,
      559200,
      538993,
      539544,
      616517,
      580229,
      616438,
      581532,
      581640,
      575171,
      596855,
      570852,
      651737,
      687351,
      752660,
      811597,
      834463
    ],
    "operating_grants": [
      8110,
      45122,
      12277,
      8334,
      13059,
      12910,
      10608,
      23053,
      38272,
      40789,
      32188,
      32256,
      33737,
      23474,
      27973,
      35183,
      50558,
      114592,
      117111,
      133121
    ],
    "capital_grants": [
      25176,
      20785,
      18562,
      22555,
      34053,
      17753,
      19077,
      16633,
      18582,
      32998,
      23821,
      26085,
      22270,
      18107,
      20283,
      23265,
      44754,
      41675,
      84421,
      54743
    ],
    "state_aid": [
      139591,
      132968,
      158356,
      173583,
      174479,
      164788,
      164596,
      198322,
      179423,
      167725,
      168311,
      164724,
      161528,
      168785,
      132613,
      172102,
      160945,
      161550,
      161020,
      166285
    ],
    "unrestricted_grants": [
      460,
      399,
      412,
      407,
      382,
      243,
      290,
      197,
      252,
      283,
      344,
      285,
      0,
      0,
      0,
      0,
      0,
      0,
      0,
      0
    ],
    "intergovernmental_salestax_EXCLUDED": [
      63687,
      111652,
      101242,
      104570,
      92742,
      95344,
      93982,
      93004,
      95447,
      98149,
      97471,
      95998,
      106609,
      108175,
      107867,
      155617,
      148107,
      124741,
      124279,
      127839
    ],
    "governmental_interest": [
      26371,
      24251,
      19659,
      18995,
      18179,
      16458,
      14337,
      16615,
      11385,
      9551,
      10166,
      8504,
      7808,
      6779,
      5342,
      7342,
      3826,
      4156,
      3892,
      5081
    ],
    "enterprise_interest": [
      7800,
      7147,
      7029,
      7228,
      7050,
      8016,
      7155,
      7603,
      7130,
      6720,
      6132,
      6204,
      5963,
      5345,
      5198,
      5052,
      4743,
      4735,
      5619,
      5390
    ]
  },
  "indicators": {
    "net_financial_position_$M": [
      -319.2,
      -281.0,
      -274.2,
      -304.0,
      -337.6,
      -417.8,
      -473.8,
      -491.5,
      -571.2,
      -605.0,
      -668.2,
      -781.0,
      -1652.6,
      -1571.4,
      -1603.9,
      -1558.1,
      -1500.0,
      -1531.6,
      -1556.2,
      -1563.5
    ],
    "net_debt_to_revenue": [
      0.642,
      0.494,
      0.5,
      0.542,
      0.604,
      0.775,
      0.878,
      0.797,
      0.984,
      0.981,
      1.149,
      1.343,
      2.873,
      2.633,
      2.81,
      2.391,
      2.182,
      2.035,
      1.917,
      1.874
    ],
    "financial_assets_to_liabilities": [
      0.617,
      0.689,
      0.702,
      0.703,
      0.692,
      0.651,
      0.628,
      0.62,
      0.564,
      0.537,
      0.556,
      0.463,
      0.271,
      0.272,
      0.332,
      0.411,
      0.461,
      0.443,
      0.446,
      0.407
    ],
    "total_assets_to_liabilities": [
      1.237,
      1.285,
      1.301,
      1.255,
      1.223,
      1.138,
      1.101,
      1.084,
      1.039,
      1.022,
      0.924,
      0.898,
      0.606,
      0.655,
      0.582,
      0.633,
      0.736,
      0.706,
      0.756,
      0.734
    ],
    "net_book_value_to_cost_pct": [
      64.18,
      63.57,
      62.62,
      61.6,
      60.39,
      58.74,
      58.02,
      56.78,
      55.86,
      55.28,
      54.48,
      53.59,
      51.83,
      51.16,
      50.11,
      49.02,
      48.61,
      48.09,
      49.29,
      50.41
    ],
    "interest_to_revenue_pct": [
      6.87,
      5.52,
      4.87,
      4.68,
      4.51,
      4.54,
      3.98,
      3.93,
      3.19,
      2.64,
      2.8,
      2.53,
      2.39,
      2.03,
      1.85,
      1.9,
      1.25,
      1.18,
      1.17,
      1.25
    ],
    "govt_transfers_to_revenue_pct": [
      34.87,
      35.01,
      34.58,
      36.53,
      39.69,
      36.31,
      36.06,
      38.64,
      40.76,
      39.22,
      38.63,
      38.4,
      37.82,
      35.25,
      31.68,
      35.37,
      37.28,
      42.23,
      44.67,
      42.44
    ]
  }
}