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THE CITY OF SOUTH BEND <br />2007 BUDGET - SUMMARY OF MAJOR CHANGES FROM 2006 <br />CUMULATIVE CAPITAL DEVELOPMENT FUND (Fund #406) <br /> 2005 2006 2006 Anticipated 2007 <br /> Actual Projection Budget Changes Budget <br />REVENUE: <br />General Property Taxes 1,004,779 1,023,202 1,074,522 11,970 a 1,086,492 <br />Auto Excise Taxes 62,360 57,922 62,720 (4,798) b 57,922 <br />Commercial Vehicle Excise Tax 14,764 15,157 15,573 342 a 15,915 <br />Financial Institutions Tax 2,893 2,829 2,385 444 2,829 <br />Reimbursements 23,111 0 0 0 0 <br />Interest on Investments 49,285 72,500 20,000 40,000 60,000 <br />Total Revenue 1,157,192 1,171,610 1,175,200 47,958 1,223,158 <br />Total Revenue Increase/(Decrease) <br />Revenue Increase/(Decrease) as a Percent <br />47,958 <br />4.1 <br /> 2005 2006 2006 Anticipated 2007 <br /> Actual Projection Budget Changes Budget <br />EXPENDITURES: <br />Expenditures approved as a part of the Operating Budget: <br />Payments Due on Outstanding Leases: <br />Various master leases 93,668 350,480 350,480 200,211 c 550,691 <br />Computer Maintenance 85,112 95,000 99,470 137,821 d 237,291 <br />Expenditures approved as a part of the Capital Budget (see note e & f): <br />Motor Vehicles & Equipment 330,674 569,503 466,475 (466,475) 0 <br />Computer Equipment & Networking 499,513 881,143 470,200 (470,200) 0 <br />Total Expenditures 1,008,967 1,896,126 1,386,625 (598,643) 787,982 <br />Revenue Over/(Under) Expenditures 148,225 (724,516) (211,425) 435,176 <br />NOTES: <br />a -The tax rate will remain the same at $0.5 per $100 Net Assessed Valuation (NAV). The NAV has been reduced as a result of the <br />Commercial Vehicle Excise Tax assessment. <br />b -Represents the Department of Local Government & Finance estimate. <br />c -Increase represents new lease payment for various equipment that was approved in the 2006 capital budget. <br />d -Increase represents computer maintenance expenses that have previouly been budgeted in the capital budget. <br />e -The 2005 actual expenditures reflect only cash expended during the year and do not include amounts unspent but encumbered <br />as of the end of the year. The 2006 expenditures assumes no encumbrances are needed at year-end and all of the <br />2006 encumbrances are paid in 2006. <br />f - A portion of this fund's revenue is appropriated during the Capital Budget process which is presented to the Common Council <br />for approval in February of each year. The Capital Budget is determined by the fund's cash on hand at the start of the year. <br />PROJECTION OF CAPITAL FUNDS AVAILABLE FOR 2007 AND BEYOND <br />CCDF Fund cash balance as of 1/1/06 2,039,914 <br />2006 Projected Revenue (see above) 1,171,610 <br />2006 Projected Expenditures including 2005 encumbrances (see above) (1,896,126) <br />Projected CCDF Fund cash balance as of 12/31/06 -Available for capital appropriations in 2007 1,315,398 <br />