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CITY OF SOUTH BEND, INDIANA <br />NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS <br />Continued} <br />E, The legal level of budgetary control is by object and department within the fund far the Genera! <br />Fund, and by object within the fund far all other budgeted funds. The City's management cannot <br />transfer budgeted appropriations between object classifications of abudget without approval of <br />the Common Council . Any revisions to the appropriations for any fund or any department of the <br />Genera! Fund must be approved by the Common Council and, in some instances, by the Indiana <br />Department of Local Finance. <br />F. Formal budgetary integration is required by state statute and is employed as a management <br />control device. An annual budget was legally adopted for the following funds: <br />General Fund <br />Special Revenue Funds: <br />Park and Recreation, Motor Vehicle Highway, Recreation Nonreverting, Economic <br />Development State Grants, Community Development, Local Road and Street, Human <br />Rights -Federal, Special Events, Hazmat, Indiana River Rescue, Urban Development <br />Action Grant, Leaf Collection and Removal, and College Football Hall of Fame <br />Debt Service Funds: <br />Redevelopment Bond -Studebaker <br />Capital Projects Funds: <br />Emergency Medical Services, Cvveleski Regional Stadium, County Option income Tax, <br />Park Nonreverting Capital, Cumulative Capital Development, Cumulative Capital <br />improvement, Economic Development Income Tax, Tax Incremental Financing - <br />SampielEwing, Morris Performing Arts Center Capital, Tax Incremental Financing - <br />Downtown, and Tax Incremental Financing -Airport <br />Enterprise Funds: <br />Consolidated Building, Parking Garage, Solid Waste, Blackthorn Golf Course, Water Utility, <br />V1lastewater Utility, Century Center, and College Fovtbail Hall of Fame <br />Internal Service Funds: <br />Liability Insurance Premium Reserve, Self Funded Employee Benefits, and Central Services <br />Pension Trust Funds: <br />1925 Police Pension and 1931 Firefighters' Pension <br />G, Budgeted amounts are originally adopted or amended by the Common Council and approved by <br />the Indiana Department of Local Finance for funds for which property taxes are levied or for <br />which highway use taxes are received. The net effect of individual amendments to the budget <br />increased the original appropriations by $42,292,859. The final budgeted amounts were <br />adjusted by the amounts of beginning and ending encumbrances in order to be comparable to <br />the actual budget basis expenditures. <br />H, The following reconciliation of Budgetary Non-GAAP} basis to GAAP basis is for the budgeted <br />governmental funds only. The non-budgeted funds are shown in a net amount. <br />21 <br />