What we could not find

How much remains in large boxes?

These percentages use absolute dollars in final boxes. The strict rule measures the size of the box you actually land on. The build rule also treats a group of budgeted positions as small if its per-position rate is under $1 million. That does not open the group into individual people. “Counted twice” is separate from the City's net budget.

Why do boxes stop?

• A public budget may show one total without listing projects, contracts or people inside it.
• A reserve may not yet have a decided use. We cannot turn a possible project into an exact budget split.
• A payment dataset covers a period, not necessarily the whole year, and a contract is not the same thing as a payment.
• Some totals are truly one item, such as a single vendor or an amount not yet spent. Making smaller boxes would be misleading.

Research in tree_gap_audit_3.md identifies possible next steps: ask budget offices for more detailed records, check later public reports, or attach project lists as context when they cannot be tied exactly to budget lines. Those research counts describe an earlier snapshot. The table and boxes below come from the current export.

City of Chicago: large final boxes

310 boxes in this export's gaps list.

1. Paying down the shortfall (money promised but never saved) $734.9 million ($734,882,479.52, Our estimate)

   The City's payment goes to the fund as one lump sum, and thousands of retirees in this group share it, so each person's share is far under $1M and no single person's benefit is bought by one payment.

2. Paying down the shortfall (money promised but never saved) $715.3 million ($715,305,538.13, Our estimate)

   The City's payment goes to the fund as one lump sum, and thousands of retirees in this group share it, so each person's share is far under $1M and no single person's benefit is bought by one payment.

3. Paying down the shortfall (money promised but never saved) $294.6 million ($294,576,584.31, Our estimate)

   The City's payment goes to the fund as one lump sum, and thousands of retirees in this group share it, so each person's share is far under $1M and no single person's benefit is bought by one payment.

4. Carryover not tied to a named FAA award $282.2 million ($282,187,568.67, Leftover)

   The budget carries this much federal airport grant money over from earlier years. Federal records show awards with unspent money on the day the carryover was counted, but they explain only about a third of it. No public record ties the rest to a project.

5. Paid from: City's main fund (Corporate Fund) $262.3 million ($262,287,301.00, In the budget)

   This is money set aside for raises and back pay in union contracts. Who gets how much is worked out when the contracts are settled, so the budget only shows one total.

6. Police Officer $239.0 million ($238,969,296.00, Adds up exactly)

   These are 2,148 positions paid the same rate. Each one is well under $1 million, and we do not show the names of individual workers.

7. Construction of Buildings and Other Structures (HUD - CPD - CDBG-DR - Stormwater Infrastructure - Local Sewer Line Construction (14.218)) $221.3 million ($221,341,999.84, Our estimate)

   The City says it wants to build new sewer pipe under 104 city blocks, but it has not published which blocks or what each one will cost.

8. Construction of Buildings and Other Structures (DOT - FHWA - IDOT - CTY - Highway Planning and Construction (20.205)) $218.1 million ($218,126,886.00, Leftover)

   The City budgeted much more federal road money than the regional plan lists for 2026, and no public list says which jobs the rest will pay for.

9. For the Costs of Claims and Administration for Hospital and Medical Care Provided to Eligible Employees Provided However That All Payments to the In... $164.6 million ($164,638,480.00, Our estimate)

   The City pays hospital and doctor bills for thousands of workers as the bills come in, and it does not publish who each worker is or what each claim cost.

10. Extra payment above what the law requires $161.2 million ($161,218,894.00, Adds up exactly)

    This is money the City chooses to pay on top of what the law requires, so the fund has more savings and the shortfall grows more slowly, and it goes into the fund as one payment.

11. For the Payment of Tort and Non-Tort Judgments, Outside Counsel Expenses and Expert Costs, as Approved by the Corporation Counsel takes away $151.7 million (-$151,741,708.64, Adjustment)

    Settlement payments so far this year ($234.3 million through 2026-07-31) are bigger than the $82.6 million budgeted for this line. This negative box keeps the boxes adding up to the budget, and the City plans to borrow to cover the extra.

12. For the Costs of Claims and Administration for Hospital and Medical Care Provided to Eligible Employees Provided However That All Payments to the In... $136.8 million ($136,785,484.00, Our estimate)

    The City pays hospital and doctor bills for thousands of workers as the bills come in, and it does not publish who each worker is or what each claim cost.

13. Cost of pensions workers earn this year $130.1 million ($130,073,340.00, Government estimate)

    The fund's actuary prints this cost for the whole group, and it is spread over thousands of working members, so each member's cost is far under $1M and the City does not publish it person by person.

14. State/Lake Loop Elevated Station (one named project) $127.6 million ($127,618,673.96, Leftover)

    The federal award is bigger than the amounts the City ledger lists by funding source, and no public record splits the rest into station, track or utility work.

15. Paid from: City's main fund (Corporate Fund) $124.7 million ($124,725,187.00, In the budget)

    The budget does not say what this line pays for. It is listed under Finance General as 'purposes as specified' and has stayed near $125 million since 2024. Our best guess is a payment to the State linked to the ambulance Medicaid program, but no City document confirms it, so treat the use as unconfirmed.

16. Overtime $124.6 million ($124,611,372.72, Leftover)

    CPD did not publish what the rest of its overtime money is planned for unit by unit. It only says part of it is for special events and projects and part is for other units, and the City reports overtime by job title, not by person.

17. City of Chicago takes away $117.0 million (-$116,988,502.00, Adjustment)

    The official total subtracts this much more than we could match to any budget line. We asked how it is figured and show it here so the boxes add up to the official total.

18. For Payment of Bonds $108.4 million ($108,440,000.00, Leftover)

    Several older bonds share this line, and the public statements we found do not print each bond's share for 2026.

19. State/Lake Loop Elevated Station (one named project) $102.1 million ($102,140,573.00, Government estimate)

    This is federal money already promised for the one State/Lake station rebuild, and it pays the main construction contract in large monthly chunks.

20. Reserve Balance (DOT - FAA - Airport Improvement Program - Midway (20.106)) $99.8 million ($99,801,318.74, Leftover)

    The budget carries this much federal airport grant money over from earlier years. The FAA and USASpending records name awards that still have unspent money, but they explain only part of it. The rest is carryover the budget expects and no public record ties it to a project.

21. Salaries and Wages - on Payroll takes away $98.0 million (-$97,986,868.00, Adjustment)

    This is a planned saving: the budget expects some jobs to be empty for part of the year, so it subtracts the pay it will not need.

22. Paying down the shortfall (money promised but never saved) $94.2 million ($94,225,394.14, Our estimate)

    The City's payment goes to the fund as one lump sum, and thousands of retirees in this group share it, so each person's share is far under $1M and no single person's benefit is bought by one payment.

23. Cost of pensions workers earn this year $92.4 million ($92,371,845.00, Government estimate)

    The fund's actuary prints this cost for the whole group, and it is spread over thousands of working members, so each member's cost is far under $1M and the City does not publish it person by person.

24. Police Officer $92.3 million ($92,311,272.00, Adds up exactly)

    These are 747 positions paid the same rate. Each one is well under $1 million, and we do not show the names of individual workers.

25. Police Officer $92.1 million ($92,126,400.00, Adds up exactly)

    These are 800 positions paid the same rate. Each one is well under $1 million, and we do not show the names of individual workers.

26. For the Payment of Tort and Non-Tort Judgments, Outside Counsel Expenses and Expert Costs, as Approved by the Corporation Counsel $91.8 million ($91,844,242.37, Paid so far)

    These are a few very large payments to people whose convictions were overturned, and each was a separate court deal.

27. Police Officer $90.8 million ($90,782,244.00, Adds up exactly)

    These are 714 positions paid the same rate. Each one is well under $1 million, and we do not show the names of individual workers.

28. Paying back loans $90.5 million ($90,493,270.00, In the budget)

    This is money from the City's main fund that pays part of the City's general bonds. The same bonds are listed under the bond fund, so this line is the main fund's share.

29. For the Payment of Tort and Non-Tort Judgments, Outside Counsel Expenses and Expert Costs, as Approved by the Corporation Counsel $90.0 million ($90,000,000.00, Paid so far)

    This is one court-approved deal that settled hundreds of lawsuits about one former sergeant, so there is no smaller bill to show.

30. 01-24-0017: Calumet River Bridges $86.2 million ($86,191,494.00, Our estimate)

    This is state money for the Calumet River bridge rebuilds (92nd, 95th, 100th and 106th Streets), and the bridge work is paid in a few very large chunks.

Open a box to see its own evidence and explanation.

Chicago Public Schools: large final boxes

137 boxes in this export's gaps list.

1. Teacher pension levy paid to the Chicago Teachers' Pension Fund $558.0 million ($557,970,850.00, Our estimate)

   The school board sends one pension payment set by state law, and the teachers' pension fund then pays more than 27,000 retired teachers and families.

2. Bond series 2009G $254.2 million ($254,240,000.00, Adds up exactly)

   This is the last payment on a 2009 school-building loan. CPS saved this money in a sinking fund over 15 years, so it does not add to this year's operating cost.

3. Reserve for non-teacher staff pensions (MEABF) $189.9 million ($189,862,036.40, Our estimate)

   This is a set-aside, not a payment to people. Each person's share of it is far under $1 million, and the fund does not publish who each retiree is.

4. Transportation Services - Special Ed - Public (Special Education - Transportation) $146.7 million ($146,700,000.00, Our estimate)

   CPS pays bus companies by contract, so the public can see how many routes and students there are but not what each route cost.

5. Engineer Services (Public Building Commission O & M) $146.6 million ($146,634,224.00, Our estimate)

   One company runs the repairs and building engineering for all school buildings under one contract, and CPS does not publish what each building cost.

6. Teacher pay set-aside (budget only) takes away $143.3 million (-$143,275,556.00, Adjustment)

   This is a planned cut that offsets spending counted elsewhere, so there is nothing to itemize.

7. Money held back for later (contingency) $120.0 million ($120,000,000.00, In the budget)

   This is money held back for things that have not been decided yet, so it has no purchases to list.

8. Health insurance set-aside (budget only) (All Other) $116.8 million ($116,763,979.00, Our estimate)

   CPS pays most health bills as they come in, so this reserve is a guess at bills that have not arrived yet, and the insurers do not publish who each claim was for.

9. Money held back for later (contingency) takes away $100.0 million (-$100,000,000.00, Adjustment)

   This is a planned cut that offsets spending counted elsewhere, so there is nothing to itemize.

10. Professional and administrative services $88.1 million ($88,143,619.00, In the budget)

    CPS passes this State Preschool for All money to the City's Family and Support Services department, which pays about 88 community preschool and infant and toddler programs. The programs are in the City part of this tree, so there is nothing smaller to show here.

11. Facility Needs $80.0 million ($80,000,000.00, In the budget)

    Several big programs (like fixing fire alarms in many schools) are one budgeted amount, and CPS does not publish the dollars for each school.

12. IT - Centralized (DC, CO etc., District Priority) $70.0 million ($70,044,758.92, Leftover)

    CPS has not yet charged this part of the IT money to a named project, so there is nothing to list.

13. Regular teacher pay $65.7 million ($65,710,798.54, Our estimate)

    This is about 676 School Social Worker positions at roughly $97,205 each. The budget lists pay by job title, not by person.

14. Pension reserve in the general fund (a reservation, not a payment) $61.3 million ($61,256,335.00, Our estimate)

    The pension tax is not big enough to cover what CPS owes the teachers' pension fund, so CPS must add this much from its regular school money.

15. Pension reserve in the general fund (a reservation, not a payment) $59.3 million ($59,314,005.00, Our estimate)

    The State pays part of CPS teachers' pensions on CPS's behalf, and this part appears to be the matching cost in the budget (our reading of the numbers, not a CPS statement).

16. Food $57.0 million ($56,983,670.00, In the budget)

    The money goes to a few large companies, and CPS publishes what each was paid but not which budget line it came from.

17. Staff pay set-aside (budget only) takes away $56.7 million (-$56,724,444.44, Adjustment)

    This is a planned cut that offsets spending counted elsewhere, so there is nothing to itemize.

18. Money held back for later (contingency) takes away $52.9 million (-$52,894,513.59, Adjustment)

    This is a planned cut that offsets spending counted elsewhere, so there is nothing to itemize.

19. Paying back loans $50.8 million ($50,750,000.00, In the budget)

    This is one bond's yearly payment to the people who lent the money, and it is already as small as the bond itself.

20. Money held back for later (contingency) $50.4 million ($50,396,605.49, In the budget)

    This is money held back for things that have not been decided yet, so it has no purchases to list.

21. Money held back for later (contingency) $50.0 million ($50,000,000.00, In the budget)

    This is money held back for things that have not been decided yet, so it has no purchases to list.

22. Regular staff pay (aides, clerks, custodians and more) $49.6 million ($49,604,464.00, Adds up exactly)

    This is about 1,118 Custodial Worker positions at roughly $44,369 each. The budget lists pay by job title, not by person.

23. Bond series 2018C $48.8 million ($48,825,000.00, Adds up exactly)

    This is the part of the bond that is paid back this year, the original loan, as set by the bond's payment schedule.

24. Regular teacher pay $46.5 million ($46,463,968.45, Our estimate)

    This is about 472 Teacher-Speech Pathologist positions at roughly $98,441 each. The budget lists pay by job title, not by person.

25. Salaries $44.5 million ($44,524,023.00, In the budget)

    This is a reserve the district sets aside for pensions, health insurance or claims, and the real bills arrive later from the insurers and pension funds.

26. Tuition paid to charter schools $44.4 million ($44,438,452.64, In the budget)

    One charter campus gets one tuition payment that depends on its student count.

27. Bond series 1998B-1 $44.4 million ($44,393,370.00, Adds up exactly)

    This bond adds interest to what is owed for 27 years and pays it all on one day, so this is the interest bill that came due.

28. Paying back loans $43.5 million ($43,538,890.00, In the budget)

    This is one bond's yearly payment to the people who lent the money, and it is already as small as the bond itself.

29. Electricity $37.4 million ($37,377,201.26, Paid so far)

    This is what CPS paid one utility company for buying the electricity itself in a year. The payments are made as the bills come in, and CPS does not publish them bill by bill.

30. Teacher pension levy paid to the Chicago Teachers' Pension Fund $37.3 million ($37,254,666.00, Our estimate)

    The school board sends one pension payment set by state law, and the teachers' pension fund then pays more than 27,000 retired teachers and families.

Open a box to see its own evidence and explanation.

Chicago Park District: large final boxes

8 boxes in this export's gaps list.

1. Paying down the pension shortfall (budget payment minus normal cost) $44.6 million ($44,574,897.30, Our estimate)

   The District's payment goes to the fund as one lump sum and the fund pays about 2,700 people from it, so no single person's pension is bought by one District payment.

2. Soldier Field, harbors, golf and other managed venues $36.3 million ($36,292,135.00, In the budget)

   One company runs Soldier Field for the Park District, and the District does not publish what it pays that company for each job.

3. Series 2023C: refinancing loan $19.4 million ($19,365,000.00, Adds up exactly)

   This is the part of one bond's yearly payment that repays the money borrowed, and the bond contract fixes it.

4. Contracts, utilities and services $16.7 million ($16,707,439.00, In the budget)

   This is the water bill for all the parks, and the public list does not show how much each park used.

5. Soldier Field, harbors, golf and other managed venues $16.6 million ($16,580,506.00, In the budget)

   One company runs all the boat harbors, and the District does not publish what it pays for each harbor.

6. Pay, benefits and savings reserves takes away $15.2 million (-$15,171,602.00, Adjustment)

   The District assumes some jobs will sit empty for part of the year, so it subtracts the pay it expects not to spend. The pay lines elsewhere in the tree are the full-year pay for every job.

7. Contracts, utilities and services $14.8 million ($14,805,112.00, In the budget)

   This is the electric bill for all the parks, paid to a few power companies, and the public list does not show each park.

8. Pay for staff (salaries and wages) $10.5 million ($10,518,809.00, In the budget)

   The budget prints one pay line for all 187 full-time-equivalent laborer (maintenance) positions in this department, and it does not publish individual pay.

Open a box to see its own evidence and explanation.

Counted twice: large final boxes

30 boxes in this export's gaps list. This memo branch is not part of the City net headline.

1. Corporate Fund $400.1 million ($400,059,421.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

2. Corporate Fund $206.1 million ($206,083,096.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

3. Corporate Fund $128.8 million ($128,823,928.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

4. Library Property Tax Levy Fund $125.9 million ($125,926,011.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

5. Water Fund $81.6 million ($81,623,715.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

6. Corporate Fund $70.7 million ($70,717,328.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

7. Chicago O'Hare Airport Fund $61.9 million ($61,910,204.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

8. Water Fund $56.4 million ($56,388,124.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

9. Corporate Fund $48.9 million ($48,914,587.00, In the budget)

   This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

10. Vehicle Tax Fund $43.4 million ($43,395,631.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

11. Sewer Fund $38.9 million ($38,892,780.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

12. Corporate Fund $33.3 million ($33,338,197.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

13. Chicago O'Hare Airport Fund $33.0 million ($33,037,650.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

14. Water Fund $25.8 million ($25,805,551.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

15. Emergency Communication Fund $24.2 million ($24,216,526.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

16. Chicago O'Hare Airport Fund $21.7 million ($21,691,647.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

17. Water Fund $21.6 million ($21,643,898.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

18. Vehicle Tax Fund $19.3 million ($19,347,780.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

19. Sewer Fund $16.3 million ($16,333,629.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

20. Chicago O'Hare Airport Fund $16.2 million ($16,155,269.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

21. Disaster Recovery Fund $15.0 million ($15,000,000.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

22. Corporate Fund $14.9 million ($14,943,285.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

23. Sewer Fund $14.5 million ($14,491,447.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

24. Sewer Fund $14.4 million ($14,449,821.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

25. Emergency Communication Fund $12.9 million ($12,894,867.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

26. Chicago O'Hare Airport Fund $11.5 million ($11,524,366.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

27. Chicago Midway Airport Fund $11.3 million ($11,280,153.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

28. Water Fund $11.3 million ($11,269,072.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

29. Chicago O'Hare Airport Fund $11.2 million ($11,185,236.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

30. Corporate Fund $10.8 million ($10,841,632.00, In the budget)

    This money moves from one city account to another before it is spent, so counting it here would count the same dollar twice. It is spent (and counted) where it lands.

Open a box to see its own evidence and explanation.