the Downtown Development Authority.  The projected additional long-term debts essentially canceled the additional revenues.


19
In view of these projected losses, I implemented, at the direction of City Council, a plan to reduce expenditures and balance the budget which included, among other steps, a reorganization of the city's organizational structure;  the effect of this reorganization was to consolidate departments of city government to reduce the span of control of the city manager and to put related functions together to promote efficiencies and cooperative effort.  The reorganization was also necessary to reduce the number of department heads reporting to the city manager and otherwise streamline and make more efficient the operation of city government by eliminating unnecessary positions.  In addition to implementing the reorganization, the city (a)refinanced $30 million in debt;  (b) initiated an early retirement program;  (c) transferred street lighting from the general fund to the light and power fund;  and (d) ordered all city departments to reduce their 1986 budgets by five percent and their 1987 budgets by an additional five percent.


20
As documentary support, the attachments to Mr. Burkett's affidavit include the City's organizational charts both before and after the reorganization and a list of the ten employees laid off during the reorganization.  Of these ten employees, five were male, eight were Caucasian and four were under the age of 40.


21
Burkett's affidavit also asserts that, prior to instituting the layoffs, Burkett met with all city department heads to determine the job classifications "which least affected the direct provision