2014 State Board of Accounts Audited Financial Statement Show That City Retirees Health Care Benefit Liability is $234,000,000 Dollars
(the practice of non-contribution to this fund has been going on for several years or decades)
Attached below is the link of Note #8 of the 2014 State Board of Accounts Audited Financial statement.  This  link shows that the post retired city employees  Employment Health Care Benefit liability as of 2014 is $234,000,000 dollars.  This link points out that the City of Evansville  for a period of many years or decades contributed zero dollars to the post retired city employees Employment Health Care Benefit fund.
NOTE #8. The City of Evansville Retiree Healthcare Plan is a single-employer defined as employee benefit healthcare plan administered by the City of Evansville in an internal service fund. The plan provides health care benefits and life insurance to eligible retirees and their spouses. Indiana Code 5-10-8 assigns the authority to establish and amend benefit provisions to the City.
NOTES TO FINANCIAL STATEMENT SECTION entitled  Funding Status and Funding Progress As of January 1, 2014, states the most recent actuarial valuation date, the plan was 0 percent funded. The actuarial accrued liability for benefits was $234,240,397 and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $234,240,397.
Go to the link attached below and then go to the top of page 19 and you shall read the reference made by the SBOA concerning the City of Evansville Retiree Healthcare Plan.
The following is the website  .. http://www.in.gov/sboa/WebReports/B45886.pdf
FOOTNOTE: This link suggests that the City of Evansville should have put money in the City of Evansville Retiree Healthcare Plan fund in the amount of $234,000,000 but failed to meet the city’s obligations to the Evansville City Retiree Healthcare costs.
We wonder if the City has contributed any money  towards the Evansville Retiree Healthcare fund in 2015 and 2016.  We also would like to know if the Mayor has dedicated funds in the 2017 City budget  towards the Evansville Retiree Healthcare fund.
Bottom line we wonder why past and present city Administrations decided not to contributed any money towards the Evansville Retiree Healthcare fund.  It looks like the practice of non-contribution to this fund has been going on for several years or decades.
Finally, we wonder is the City required by ordinance to contribute to this fund or was this just like a gentlemen  agreement?