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Page 312 <br />Form 1 <br />City of South Bend, Indiana <br />2013 Budget Departmental Summary <br />Fund Name <br />I Unemployment Compensation Funtl <br />Fund Number 713 <br />Department Description 8 Purpose <br />Established efieceve January 1, 2012, the facers used to account for the payment of City unemployment claims. Revenue <br />seems is an employment fee charged to operating units of City operations. The Mears an Internal Service funtl Users used to <br />benefit other city funds and departments and ;s desyned to recover w sts. <br />2012 <br />2013 <br />2010 2011 Amentled 6130112 <br />Proposed Variance <br />% <br />Description <br />Actual Actual Budget Actual <br />Budget 2012 -2013 <br />Ch, <br />Revenue <br />Property Taxes <br />- - - - <br />- - <br />- <br />Tonal Income Taxes <br />- - - - <br />- - <br />Other Taxes <br />- - - - <br />- - <br />- <br />Gan6llnfeyovemmenGl <br />- - - <br />- - <br />- <br />Chayes for Servbes <br />- 217,401 273,746 137,470 <br />341,250 67,504 <br />24.7% <br />Interest Earnings <br />- 81 100 67 <br />200 100 <br />100.0% <br />Bond Proceeds <br />- - - - <br />- - <br />- <br />Donations <br />- - - - <br />- - <br />Other Income <br />- - - - <br />- - <br />- <br />Tansfe s In <br />Total Revenue <br />217,482 273,846 137,537 <br />341,450 <br />67,604 <br />24.7% <br />Expenditures by Cost Center <br />Unemployment Compensation <br />- 226,891 268,158 120,606 <br />262,963 <br />(5,195) <br />-1.9% <br />Admin¢tatwe Expenses <br />- - 5,688 2,844 <br />4,284 <br />(1,404) <br />-24.7% <br />Total Cost Center Expenditures <br />226,891 273,846 123,450 <br />267,247 <br />(6159)) <br />-2.4% <br />Expenditures by Account Type <br />Salanesa Wages <br />- - - - <br />- <br />- <br />- <br />FdngeBenefits <br />- 226,891 268,158 120,606 <br />262,963 <br />(5,195) <br />-1.9% <br />Other Personnel costs <br />Total Personnel <br />226,891 268,158 120,606 <br />262,963 <br />5,195 <br />-1.9% <br />Supplies <br />Professional Sew.(31xx) <br />- - - - <br />4,284 <br />4,284 <br />Comm/fansWrdtien(32xx) <br />- - - - <br />- <br />- <br />Pdnting It Advertising (33xx) <br />- - - <br />- <br />- <br />Insuance (34xx) <br />- - - <br />- <br />- <br />Utilities(35xx) <br />- - - <br />- <br />- <br />Repairs8Mentrumm,(36xx) <br />- - - <br />- <br />- <br />DebtService- Principal <br />- - - <br />- <br />DebtService- Interest B Fees <br />- - - <br />- <br />Other Services ltChayes(39xx) <br />- - - - <br />- <br />- <br />GantsBSuthadies <br />- - - <br />- <br />Payment In Lieu of Taxes <br />- - - - <br />- <br />- <br />- <br />Tansfe s Out <br />- - - - <br />- <br />- <br />- <br />OtherFinancin Uses SOxx <br />5,688 2,844 <br />5,688 <br />- 100.0% <br />Total Service &CM1arges <br />5,688 2,844 <br />4,284 <br />(1,404) <br />- 100.0% <br />Capital <br />Total Expenditures by Type <br />226,891 273,846 123,450 <br />267,247 <br />(6159)) <br />-2.4% <br />Net Surplus /(deficit) <br />- (9,409) - 14,087 <br />74,203 <br />Beginning Cash Balance <br />- - 15,591 15,591 <br />(9,409) <br />Balance Sheet Adjustments <br />- 25,000 (25,000) (25,000) <br />Ending Cash Balance <br />15,591 9,409 4,678 <br />64,794 <br />Staffing (FTE's) <br />2011 2012 6130112 <br />2013 Variance <br />Actual Budget Actual <br />Budget 2012 -2013 <br />Non - Bargaining <br />- - - <br />- - <br />Bargaining <br />- - - <br />- - <br />Part- Time /SeasonaVTem a <br />TataI FTE's <br />Explain Significant Revenue, Expenditure and Staffing Changes Below: <br />The Unemployment Compensation Fund is an Internal Service Fund used b pay claims. The fwd chayes a pamium b tlepaNnents of 1 %of payroll <br />and is intended to break even. At December 31, 2011, the Rainy Day Fund advanced the Unemployment Compensation Fund $25,000 and this amount <br />has been paid back in 2012. Unemployment <br />claims are revie sud by the Human Bassani Departinent. Departments <br />pay a 1 %fee that is paid monthly. <br />The Police and Fire Departments pay a lump sum amount based on payroll based on holistically low claims. A goal <br />of the fund B to maintain cash <br />Page 312 <br />Form 1 <br />