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02. 2017 Budget Presentation Hearing Session I - Administration & Finance
2017 Budget Presentation Administration & Finance August 15, 2016 TABLE OF CONTENTS POWERPOINT PRESENTATION ....................................................................... 2-12 OTHER FUNDS .................................................................................................... 13-85 102 RAINY DAY ......................................................................................................................... 13-14 313 HALL OF FAME DEBT ......................................................................................................... 15-17 377 PROFESSIONAL SPORTS DEVELOPMENT ......................................................................... 18-21 404 COUNTY OPTION INCOME TAX (IT/INNOVATION) ....................................................... 22-42 406 CCD ...................................................................................................................................... 43-46 407 CCI ....................................................................................................................................... 47-49 408 ECONOMIC DEVELOP INCOME TAX ................................................................................. 50-65 711 SELF-FUNDED EMPLOYEE BENEFITS .............................................................................. 66-75 713 UNEMPLOYMENT COMPENSATION FUND ....................................................................... 76-78 750 VEHICLE/EQUIPMENT LEASE ......................................................................................... 79-82 755 SOUTH BEND BUILDING CORPORATION ....................................................................... 83-85 FUND 101-0401 ADMINISTRATION AND FINANCE ...................................... 86-95 FUND 101-1008/258 HUMAN RIGHTS .............................................................. 96-115 FUND 226 SAFETY & RISK .............................................................................. 116-132 1 August 15, 2016 Administration & Finance •Introduction of Mission, Team, Organizational Structure and Funds –John Murphy •Administration, Finance, Human Resources, Safety & Risk Management & Purchasing –John Murphy •Human Rights –Lonnie Douglas Administration & Finance Today’s Agenda 2 Our mission: To provide efficient internal services that unlock the full potential of our human and financial capital for the long run We accomplish this by: Hiring and retaining the best people from all segments of society; Providing continued professional development and training; Maintaining high standards for tracking and reporting city finances; Forecasting, planning, and managing risk for long‐term success; Delivering resources and technical assistance to departments and employees. Administration & Finance Department Mission Meet the Team: Department Leadership Certified Public Accountant B.A., Indiana University, South Bend •Financial Reporting •Budgeting •Oversee Payroll and Accounts Payable MCDEV, Penn State University M.P.A., Indiana University, South Bend B.A., University of Notre Dame •Financial Reporting •Bond Issuance and Refinancing •Budgeting John H. Murphy Current Role: City Controller Years with the City: 9.5 Hometown: South Bend Jennifer C. Hockenhull Current Role: Deputy City Controller Years with the City: 2.5 Hometown: Niles, MI 3 B.S., Bethel College •Budgeting •Financial Reporting •Capital Assets M.B.A., Indiana Wesleyan University B.S., Hanover College •Audit/Issue Purchase Orders •Contract Review •Assist Board of Public Works with Purchasing Related Questions George King Current Role: Purchasing Manager Years with the City: 4 Hometown: South Bend Amy O’Connor Current Role: Senior Budget Analyst Years with the City: 1 month Hometown: Walkerton Meet the Team: Finance, Purchasing, and Budget Leadership M.B.A., Indiana Wesleyan University B.S., University of Notre Dame •Banking •Investments •Financial Reporting Rahman Johnson Current Role: Director of City Finance Years with the City: 19 Hometown: South Bend B.S., University of Wisconsin -Superior •Employee Benefits •General Employment Matters •Employee Disciplinary Actions •Employee Health and Wellness Clinic Management B.A., Bowling Green State University •Management of the Hiring Process •Applicant Tracking System Management •Women’s Leadership Conference Leader Meet the Team: Human Resources Leadership Janet Cadotte Current Role: Director of Human Resources Years with the City: 2 Hometown: Superior, WI Christine Villaire Current Role: Talent Manager Years with the City: 3 Hometown: Chillicothe, OH 4 B.A., Southwestern Michigan College •HUD and EEOC Grant Management •Management of Human Rights Claims OSHA Certified Trainer B.A., Vincennes University •Safety Training for All City Employees •Workers’ Compensation Management •Overall Safety Programs and Policies for the City of South Bend Meet the Team: Diversity & Inclusion, Human Rights and Safety & Risk Leadership Christina Brooks Current Role: Diversity & Inclusion Officer Years with the City: 3 m Hometown: San Antonio, TX Robert Yeary Current Role: Director of Safety & Risk Years with the City: 7 Hometown: Arcadia, IN Lonnie Douglas Current Role: Director of Human Rights Years with the City: 24 Hometown: Niles, MI MNA, Mendoza COB-University of Notre Dame B.A., Indiana University South Bend •Advancing Diversity: •In the City Workforce •With City Contracts •Ensure a more inclusive workplace for all Administration & Finance Overall Staffing Changes •Administration and Finance •Moved all IT and Performance Management staff to Fund 279 –Innovation/IT/311 (7) from A/F + (4) from COIT •Moved Fiscal Officers from various departments into Finance, created Director of Budget and Accounting 7 •Eliminated Finance Specialist II(1) •Moved Grants Administrator from DCI 1 •Human Rights •Eliminate one position due to lower caseload(1) •Turn 2 part time receptionist positions into 1 Admin Assistant 0 •Human Resources •Eliminate part time receptionist position and interns (.5) Total(1.5) in A/F + (4) in COIT 5 CITY CONTROLLER BUDGET, PERFORMANCE MANAGEMENT, AN D PURCHASING SR. BUDGET ANALYST PURCHASING MANAGER PERFORMANCE MANAGER DIRECTOR OF FINANCE DEBT & TREASURY MANAGEMENT (0.5 FULL TIME) ACCOUN TS PAYABLE (2 FULL TIME) PAYROLL (1.5 FULL TIME) HUMAN RESOURCES (6 FULL TIME) INFORMATI ON TECHNOLOGY (6 FULL TIME + CTO IN COIT) SPECIAL OFFICES HUMAN RIGHTS COMMISSION (6 TOTAL FULL TIME) SAFETY & RISK (2 TOTAL FULL TIME) OFFICE OF INNOVATION (3 FULL TIME IN COIT) 311 (6 FULL TIME, 2 PART TIME IN 311 FUND) DIVERSITY AND INCLUSION OFFICER DEPUTY CITY CONTROLLER Previous Organizational Structure CITY CONTROLLER DIRECTOR OF BUDGET AND ACCOUNTING SR. BUDGET ANALYST 6 FISCAL OFFICERS GRANTS ADMINISTRATOR DIRECTOR OF TREASURY ACCOUNTS PAYABLE (1.5 FULL TIME) PAYROLL (1.5 FULL TIME) PURCHASING MANAGER DIRECTOR OF SAFETY & RISK WORKERS COMPENSATION SPECIALIST OFFICE OF HUMAN CAPITAL AND INCLUSION DIVERSITY AND INCLUSION OFFICER HUMAN RESOURCES (6 FULL TIME) HUMAN RIGHTS COMMISSION (6 TOTAL FULL TIME) DEPUTY CITY CONTROLLER Proposed 2017 Organizational Structure 6 Major Salary Changes To retain and attract talent in key positions, the following salaries reduce salary disparities with market rates and are more consistent with salary structures citywide, therefore, the following salary ordinance changes are included in this budget: Controller: $117,171 salary maximum Deputy Controller: $95,509 salary maximum Director of Budget and Accounting: (transfer of position) $73,201 salary maximum Grants Administrator: (transfer of position) $59,393 salary maximum Administration & Finance Overall Budget Summary 2 016-2017 Budget Change City Controll ed Funds Gene ral Fu nd 10 1-0401 Administ ration & Finance 1,813,2 02 2,22 7,488 2,400,043 17 2,555 7.75% 10 1-1008 Human Ri gh ts 371,7 43 37 1,226 417,162 4 5,936 1 2.37% Special Revenue Fu nds 258 HUMAN RIGHTS - FEDERA L GRANT 208,5 62 22 1,838 195,396(2 6,442)-11.92% 404 CO UNTY OPTION INCO ME TAX 12,781,9 76 15,19 1,448 9,506,161(5,68 5,287)-37.42% 408 ECONOMIC DEVELOPMENT INCOME TAX 9,889,262 10,560,181 8,143,380(2,416,801)-22.89% De bt Service Fund 313 HAL L OF FAME DE B T S E RVICE 1,272,0 00 1,26 8,015 1,269,000 985 0.08% 750 EQUIPMENT/VEHICLE LEASING 0 0 5,500,000 5,500,000 100.00% 755 SO UTH B E ND B UILDING CORPO RATION 0 0 2,643,214 2,64 3,214 10 0.00% Capi tal Pro ject Funds 377 PROFE SSIONA L SPORTS DEV ELOPM ENT 855,603 838,052 827,955(10,097)-1.20% 406 CUMULATIVE CAPITAL DEVELOPMENT 530,663 526,737 476,500(50,237)-9.54% 407 CUMULATIVE CAPITAL IMP ROVEMENT 367,875 365,907 372,250 6,343 1.73% Interna l Ser vice Funds 226 LIA B ILITY INSURA NCE 2,502,0 34 3,12 0,348 3,557,591 43 7,243 14.01% 278 TAKE HOM E VEHICLE POLICE 1,086 10,000 10,000 0 0.00% 711 SEL F-F UNDED E MP LO YEE BE NEFITS 14,067,434 17,378,890 17,795,850 416,960 2.40% 713 UNEMPLOYMENT COM P E NSATION FUND 74,9 66 11 3,882 68,705(4 5,177)-39.67% 2015 Actual 2016 Amended Budg et 2 017 Proposed Budget 2016-2017 Pe rc ent Change City of South Bend Expenditure Summary - 2008 to 2017 August 14, 2016 Fun d Fu nd Name 7 •COIT Fund 404 –assumes a 2% increase in COIT revenue –all IT expenditures moved to Fund 279. A $1 million transfer to the MVH/Curb & Sidewalk program. •EDIT Fund 408 –assumes a 2% increase in EDIT revenue ‐balanced budget for 2017 ‐ transfers to DCI, MVH, Animal Control and Code are included in this budget. •CCD Fund 406 –flat property tax revenue –used for police vehicle capital leases. •CCI Fund 407 –flat tax revenue –used for 2011 Century Center bond. Bond will be paid off in 2018, leaving room for other uses of fund in the future. •Liability Insurance Fund 226 –full allocation of estimated costs included in 2017 budget –estimated cash of $3.7 million dollars at 12/31/17 needed for incurred but not reported claims (IBNR). •Self‐Funded Employee Benefits Fund 711 –8% increase charged to departments for medical costs ‐includes cost to operate the new near‐site clinic that has been open since January 2016 –budgeted to break even in the fund during 2017. •Rainy Day Fund 102 ‐$10.2 million cash balance –no plans to spend –needed for emergencies, good governance and to maintain high AA bond rating. •Hall of Fame Fund 313 –separate tax levy for debt service –final payment is due 2/1/18. A/F –Other Funds Budget Summary Administration & Finance 8 •Re‐affirmed City’s AA bond rating with Standard & Poor’s in July 2015. •Bond refinancing saved taxpayers = $5.6 million in 2015; Estimated $254,000 in 2016. •Hired City’s first D&I Officer and released draft D&I plan •Opened the Activate Health and Wellness Center (clinic) in January 2016. •Supervisory training to be provided to all City employees during August 2016. •Received GFOA award for 2014 CAFR –25th consecutive year for the City of South Bend. Submitted the 2015 CAFR to GFOA for award on June 29, 2016. •Received GFOA Budget Award for 2016 Budget –2nd time the City has received the award. •Submitted the first Popular Annual Financial Report (PAFR) for the City of South Bend to the GFOA to give highlights of the City finances to the citizens of the City. •Implementing Priority Based Budgeting across all City departments. •Began comprehensive forecasting and analyzing implications of 2020 fiscal curb Administration & Finance 2016 Accomplishments •Consolidated fiscal officers into A/F and IT, Innovation, and 311 into new independent group •Clarified reporting structure across A/F •Continue to effectively manage worker’s compensation claims with our TPA. •Supported all Departments by facilitating the processes of public procurement, reviewing specifications and obtaining appropriate Board approvals. •Facilitated implementation of municipal ID program by end of year–assisting La Casa de Amistad who will run the program Administration & Finance 2016 Accomplishments (Continued) 9 •Training & Development of Team –continue to encourage training at all levels of the department. •High Level of Monthly Reporting –other municipalities continue to contact us regarding our high level reporting. •Review and restructure the procurement process to achieve optimal efficiencies in operational and purchasing practices and to promote transparency and diversity. •Refine Priority Based Budgeting process in year two of the program. •Further integrate department Fiscal Officers and Grants Administrator into the Department. •Maintain the City’s AA bond rating based on new rating guidelines and review. Administration & Finance 2017 Goals & Challenges Administration & Finance Personnel Costs of Key Programs Estimated Program Labor Program Name Description Costs Accounts Payable Enter all claims for the city and cut checks on a weekly basis$139,784 Financial Reporting –Required Preparation and Review of required reports throughout the year (CAFR, Gateway and DLGF, etc.)121,213 Personnel Records Management Maintaining all records required by law for City employees –new, existing and terminated employees 113,175 Payroll Processing Bi-weekly payroll, monthly pension payroll, tax reporting and system maintenance 112,520 Budget Development Handling all aspects of preparing the City budget –preparing assumptions, hosting meetings (internal and external), preparing documents for all levels of government and citizens, and working with each individual department to ensure a smooth process 109,912 Talent Management Managing the recruiting process from initial posting of the job on various job boards to the interview process to the final offer letters 101,002 10 Human Rights •Hosted the annual Human Rights Fair Housing training and awards scholarships. Awarded $6,000 in scholarships during the year. •Performed diversity training for new police recruits and new fire fighters as they were about to become members of their respective departments. •Attended the annual Indiana Consortium of State and Local Human Rights Agencies Training Conference. •Successfully maintained Federal contracts with the Equal Employment Opportunity Commission and the US Department of Housing and Urban Development. •Director, Lonnie Douglas, was reappointed to the EEOC–FEPA Committee. •The Commission will continue the policy that all cases filed with the Commission must be completed within 180 days or less with an exception for those cases that require legal intervention. Those cases must be completed within 360 days. Human Rights 2016 Accomplishments 11 •Keep contractual relationships with the EEOC and HUD by reaching our case production numbers prior to the end of the contractual period. •Continue to work with the City of Mishawaka and the County to ensure that all of the residents of Saint Joseph County are insured equal opportunity. •Continue to seek grants and other forms of revenue to supplement the general fund budget. •Work with the Diversity and Inclusion Director in an effort to further the City’s goal of making sure that all employees in the city have the opportunity to excel. Work in the community with the D&I Director. •Continue to inform residents that diversity strengthens and benefits our community through inclusion of all types of people. Human Rights 2017 Goals & Challenges Human Rights Personnel Costs of Key Programs Estimated Program Labor Program Name Description Costs EEOC Investigations Federally mandated investigations of alleged civil rights violations$179,927 EEOC and HUD Settlements, Negotiations and Conciliations Process of resolving charges filed through any of these means: mediation, persuasion, fact finding or arbitration 32,777 Housing and Urban Development Housing Violations Investigations Federally mandated investigations of alleged housing violations 20,459 Outreach & Training –EEOC Outreach and Training: Title VII (race, color, religion, sex, national origin), American with Disabilities Act, as amended; Age Discrimination in Employment Act, as amended, Genetic Information Non-Discrimination Act, Equal Pay Act, and Retaliation 17,863 Fair Housing Workshops and Luncheons Training and Scholarship Fundraising/Disbursement 12,454 Human Rights Commissioner Relations Legal Compliance, Outreach and Training, Retreats 12,301 12 City of South Bend, Indiana 2017 Budget Rainy Day Fund - 102 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - 1,425,850 1,405,850 - - - - - (1,425,850) -100.0% Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 24,483 49,919 40,000 43,569 60,000 65,000 66,000 67,000 68,000 20,000 50.0% Transfers In- - - - - - - - - - - Total Revenue 24,483 49,919 1,465,850 1,449,419 60,000 65,000 66,000 67,000 68,000 (1,405,850) -95.9% EXPENDITURES BY PROGRAM 1 n/a- - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - - - - - - EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges- - - - - - - - - - - Capital- - - - - - - - - - - Total Expenditures by Type- - - - - - - - - - - Net Surplus / (Deficit)24,483 49,919 1,465,850 1,449,419 60,000 65,000 66,000 67,000 68,000 Beginning Cash Balance 8,617,705 8,647,178 8,703,422 8,703,422 10,169,272 10,229,272 10,294,272 10,360,272 10,427,272 Cash Adjustments 29,473 56,244 - (2,289) - - - - - Ending Cash Balance 8,647,178 8,703,422 10,169,272 10,150,551 10,229,272 10,294,272 10,360,272 10,427,272 10,495,272 Cash Reserves Target 8,389,742 8,063,538 8,805,172 - 11,164,129 11,066,319 11,287,645 11,513,398 11,743,666 3%SPEC Explain Significant Revenue and Expenditure Changes Below: Interest rates continue to rise. Also, in 2016 a Special one-time LOIT in the amount of $1,405,850 was received in May, 2016 increasing the cash balance. Therefore, it is expected that the interest revenues will continue to increase for 2017. Note: The Cash Reserves Target for the Rainy Day Fund is equal to 3% of the prior year's total expenditures. - 2013 Total Expenditures = $279,658,063 - 2014 Total Expenditures = $268,784,611 - 2015 Total Expenditures = $293,505,732 - 2016 Amended Budget Total Expenditures = $372,137,637 as of 8-2-16 - 2017 Preliminary Budget Expenditures = $368,877,299 as of 8-2-16 To forecast the cash reserve target for 2019, 2020, and 2021, it was assumed that total expenditures would increase by 2% year over year. 13 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue RAINYDAYFUND102-0000-316.10-00SPECIALDISTRIBUTION 0 0 01,425,8501,405,8501,405,850 0------------------------------------------------------------------------------------ * 0 0 01,425,8501,405,8501,405,850 0 102-0000-361.00-00INTERESTEARNINGS 24,48349,91940,00040,00048,22043,56960,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTEARNINGSONFUNDBALANCES 60,000 PERTRENDS 60,000 ------------------------------------------------------------------------------------ * 24,48349,91940,00040,00048,22043,56960,000------------------------------------------------------------------------------------ **RAINYDAYFUND 24,48349,91940,0001,465,8501,454,0701,449,41960,000------------------------------------------------------------------------------------ ***RAINYDAYFUND 24,48349,91940,0001,465,8501,454,0701,449,41960,00024,48349,91940,0001,465,8501,454,0701,449,41960,000 14 City of South Bend, Indiana 2017 Budget Hall of Fame Debt Service - 313 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes 497,768 906,263 1,300,000 744,230 1,202,000 483,407 - - - (98,000) -7.5% Local Income Taxes- - - - - - - - - - - Other Taxes 45,683 74,194 71,000 34,112 67,000 20,000 - - - (4,000) -5.6% Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations 85,677 220,578 112,112 56,058 - - - - - (112,112) -100.0% Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income(41) 41 100 - - - - - - (100) -100.0% Transfers In- - - - - - - - - - - Total Revenue 629,087 1,201,076 1,483,212 834,400 1,269,000 503,407 - - - (214,212) -14.4% EXPENDITURES BY PROGRAM 1 Hall of Fame Debt Service 1,271,300 1,272,000 1,268,015 636,000 1,269,000 630,000 985 0.1% 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 1,269,000 630,000 - - - EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal 1,130,000 1,150,000 1,180,000 585,000 1,215,000 615,000 - - - 35,000 3.0% Interest & Fees 141,300 122,000 88,015 51,000 54,000 15,000 - - - (34,015) -38.6% Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges 1,271,300 1,272,000 1,268,015 636,000 1,269,000 630,000 - - - 985 0.1% Capital- - - - - - - - - - - Total Expenditures by Type 1,271,300 1,272,000 1,268,015 636,000 1,269,000 630,000 - - - 985 0.1% Net Surplus / (Deficit)(642,213) (70,924) 215,197 198,400 - (126,593) - - - Beginning Cash Balance 716,336 74,164 11,396 11,396 226,593 226,593 100,000 100,000 100,000 Cash Adjustments(642,172) (62,767) - - - - - - - Ending Cash Balance 74,164 11,396 226,593 209,796 226,593 100,000 100,000 100,000 100,000 Cash Reserves Target- - - - - - - - - 0.00% Explain Significant Revenue and Expenditure Changes Below: The College Football Hall of Fame Debt Service Fund receives a special property tax levy to pay principal and interest on bonds to construct the facility. The final debt service payment is due February 1, 2018. After this payment, the fund will be closed and the special tax levy will be eliminated. Note: There is no cash reserve requirement for this fund. 15 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue HALLOFFAMEDEBTSERVICE313-0000-311.00-00GENERALPROPERTYTAX 497,768906,2631,200,0001,300,000744,230744,2301,202,000 LEVELTEXT TEXTAMT 02ESTIMATEDTOCOVERDEBTSERVICE 1,202,000 LEVYANDRATEDETERMINEDBYDLGF 1,202,000 ------------------------------------------------------------------------------------ * 497,768906,2631,200,0001,300,000744,230744,2301,202,000 313-0000-312.02-00AUTOEXCISE 35,03062,23160,00060,00028,78328,78357,000 LEVELTEXT TEXTAMT 02ESTIMATEBASEDONTRENDS 57,00057,000 313-0000-312.03-00COMMERCIALVEHICLETAX 10,65311,96311,00011,0005,3295,32910,000 LEVELTEXT TEXTAMT 02ESTIMATEDAMOUNTSPERTRENDS 10,00010,000 ------------------------------------------------------------------------------------ * 45,68374,19471,00071,00034,11234,11267,000 313-0000-338.00-00PILOTTRANSFERSIN 85,677220,578112,112112,11265,40156,058 0 LEVELTEXT TEXTAMT 02PILOTELIMINATEDFOR2017.MUSTBEPAIDONLYTOTHEGENERALFUND ------------------------------------------------------------------------------------ * 85,677220,578112,112112,11265,40156,058 0 313-0000-361.00-00INTERESTEARNINGS 41- 41 100 100 0 0 0------------------------------------------------------------------------------------ * 41- 41 100 100 0 0 0------------------------------------------------------------------------------------ **HALLOFFAMEDEBTSERVICE 629,0871,201,0761,383,2121,483,212843,743834,4001,269,000------------------------------------------------------------------------------------ ***HALLOFFAMEDEBTSERVICE 629,0871,201,0761,383,2121,483,212843,743834,4001,269,000629,0871,201,0761,383,2121,483,212843,743834,4001,269,000 16 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures HALLOFFAMEDEBTSERVICE313-0401-472.38-01PRINCIPAL 1,130,0001,150,0001,180,0001,180,0001,180,000585,0001,215,000 LEVELTEXT TEXTAMT 022011HALLOFFAMEBONDREFUNDING#8 1,215,000 FINALPAYMENTDUE2/1/18 1,215,000 313-0401-472.38-02INTEREST 140,500122,00088,01588,01591,00051,00053,000 LEVELTEXT TEXTAMT 022011HALLOFFAMEBONDREFUNDINGINTEREST#8 53,00053,000 313-0401-472.38-03PAYINGAGENTFEES 800 0 0 0 0 01,000------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 1,271,3001,272,0001,268,0151,268,0151,271,000636,0001,269,000------------------------------------------------------------------------------------ **CONTROLLER 1,271,3001,272,0001,268,0151,268,0151,271,000636,0001,269,000------------------------------------------------------------------------------------ ***HALLOFFAMEDEBTSERVICE 1,271,3001,272,0001,268,0151,268,0151,271,000636,0001,269,0001,271,3001,272,0001,268,0151,268,0151,271,000636,0001,269,000 17 City of South Bend, Indiana 2017 Budget Professional Sports Development - 377 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes 551,252 628,261 660,000 456,843 700,000 700,000 217,598 - - 40,000 6.1% Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 68,328 58,624 51,518 25,563 32,000 30,000 15,000 - - (19,518) -37.9% Transfers In- - - - - - - - - - - Total Revenue 619,580 686,885 711,518 482,406 732,000 730,000 232,598 - - 20,482 2.9% EXPENDITURES BY PROGRAM 1 Four Winds Field 827,955 814,070 353,970 - - 827,955 - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 827,955 814,070 353,970 - - EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal 705,000 720,000 730,000 415,000 750,000 770,000 345,000 - - 20,000 2.7% Interest & Fees 160,545 135,603 108,052 58,088 77,955 44,070 8,970 - - (30,097) -27.9% Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges 865,545 855,603 838,052 473,088 827,955 814,070 353,970 - - (10,097) -1.2% Capital- - - - - - - - - - - Total Expenditures by Type 865,545 855,603 838,052 473,088 827,955 814,070 353,970 - - (10,097) -1.2% Net Surplus / (Deficit)(245,965) (168,718) (126,534) 9,318 (95,955) (84,070) (121,372) - - Beginning Cash Balance 842,057 596,436 427,931 427,931 301,397 205,442 121,372 (0) (0) Cash Adjustments(245,621) (168,506) - - - - - - - Ending Cash Balance 596,436 427,931 301,397 437,249 205,442 121,372 (0) (0) (0) Cash Reserves Target 216,386 213,901 209,513 118,272 206,989 203,518 - - - 25.00% Explain Significant Revenue and Expenditure Changes Below: Professional Sports Development Tax (PSDA) is collected in a special district in South Bend and consists of income and sales tax receipts. The money is used to pay debt service at Four Winds Filed and a payment of $100,000 per year for the former synagogue building. The final debt service payment is due January 15, 2019. Note: The Cash Reserves Target for this fund is equal to 25% of annual expenditures. 18 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue PROF.SPORTSDEVLOP(PSDF)377-0000-335.10-00PROFSPORTSDEVAREA 551,252628,261660,000660,000505,047456,843700,000 LEVELTEXT TEXTAMT 02PSDAREVENUEFROMSALESANDINCOMETAXWITHHELD 700,000 INTHEALLOCATIONAREA.AMOUNTSBASEDONREVENUETRENDS.COVELESKISTADIUM,CENTURYCENTER,MPAC,ANDSTUDEBAKERNATIONALMUSEUMAREINCLUDEDINTHESOUTHBENDPSDADISTRICT. 700,000 ------------------------------------------------------------------------------------ * 551,252628,261660,000660,000505,047456,843700,000 377-0000-360.00-00MISCELLANEOUSREVENUE 66,71056,23348,26348,26344,98124,02630,000 LEVELTEXT TEXTAMT 022010COVELESKISTADIUMBONDS45%INTERESTREBATE 30,00030,000 ------------------------------------------------------------------------------------ * 66,71056,23348,26348,26344,98124,02630,000 377-0000-361.00-00INTERESTEARNINGS 1,6182,3911,4553,2551,7331,5362,000 LEVELTEXT TEXTAMT 02INTERESTEARNINGSBASEDONTRENDS 2,0002,000 ------------------------------------------------------------------------------------ * 1,6182,3911,4553,2551,7331,5362,000------------------------------------------------------------------------------------ **PROF.SPORTSDEVLOP(PSDF) 619,580686,885709,718711,518551,761482,406732,000------------------------------------------------------------------------------------ ***PROF.SPORTSDEVLOP(PSDF) 619,580686,885709,718711,518551,761482,406732,000619,580686,885709,718711,518551,761482,406732,000 19 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures PROF.SPORTSDEVLOP(PSDF)377-0401-452.38-01PRINCIPAL 605,000620,000630,000630,000630,000315,000650,000 LEVELTEXT TEXTAMT 022010COVELESKISTADIUMBONDPRINCIPALFOR2016 650,000 FINALPRINCIPALPAYMENTDUE1/15/19;AMSCHD#81 650,000 377-0401-452.38-02INTEREST 159,745134,803107,252107,252107,25157,28877,155 LEVELTEXT TEXTAMT 022010COVELESKISTADIUMBONDSINTEREST 77,155 GROSSINTERESTDUE,WILLRECEIVE45%TAXREBATEONINTERESTPAIDASTHESEARERECOVERYZONEECONOMICDEVELOPMENTBONDS 77,155 377-0401-452.38-03PAYINGAGENTFEES 800 800 800 800 800 800 800 LEVELTEXT TEXTAMT 02PAYINGAGENTFEES 800 BONDADMINFEESFROMUSBANK;PAIDEACHYEAR 800 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 765,545755,603738,052738,052738,051373,088727,955------------------------------------------------------------------------------------ **CONTROLLER 765,545755,603738,052738,052738,051373,088727,955 20 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 377-1001-452.38-01PRINCIPAL 100,000100,000100,000100,000100,000100,000100,000 LEVELTEXT TEXTAMT 02SYNAGOGUERE-PURCHASE 100,000 $100,000PERYEAR,FINALPAYMENTIN2018 100,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 100,000100,000100,000100,000100,000100,000100,000------------------------------------------------------------------------------------ **NEIGHBORHOODENGAGEMENT 100,000100,000100,000100,000100,000100,000100,000------------------------------------------------------------------------------------ ***PROF.SPORTSDEVLOP(PSDF) 865,545855,603838,052838,052838,051473,088827,955865,545855,603838,052838,052838,051473,088827,955 21 City of South Bend, Indiana 2017 Budget County Option Income Tax (COIT) - 404 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes 8,645,811 8,859,912 9,454,023 4,727,012 9,643,103 9,835,965 10,032,684 10,233,338 10,438,005 189,080 2.0% Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - 37,500 5,610 - - - - - (37,500) -100.0% Interfund Allocations 398,628 410,642 430,349 215,166 - - - - - (430,349) -100.0% Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 164,248 644,976 448,612 258,418 221,142 222,600 230,000 221,000 215,000 (227,470) -50.7% Transfers In- - - - - - - - - - - Total Revenue 9,208,687 9,915,530 10,370,484 5,206,206 9,864,245 10,058,565 10,262,684 10,454,338 10,653,005 (506,239) -4.9% EXPENDITURES BY PROGRAM 1 Police Vehicle Leases, Fuel and Repairs 2,171,814 2,215,250 2,259,555 2,304,746 2,350,841 2,171,814 - 2 Light Up South Bend 200,000 200,000 200,000 200,000 200,000 200,000 - 3 Paving, Curbs & Sidewalks 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 4 Other Debt Service Payments 123,625 100,000 267,918 440,032 609,287 123,625 - 5 Administrative Costs (Building Maint, Telephone Costs, etc.)3,230,979 3,170,000 3,233,400 3,298,068 3,364,029 3,230,979 - 6 South Bend Museum of Art Grant 65,000 65,000 65,000 65,000 65,000 65,000 - 7 Studebaker Museum Subsidy and Other Costs 263,011 268,271 273,637 279,109 284,692 263,011 - 8 Fire Fuel and Repairs 300,000 306,000 312,120 318,362 324,730 300,000 - 9 Neighborhood Engagement (façade grants, bus shelters, bike share, etc.)615,000 615,000 615,000 615,000 615,000 615,000 - 10 Parks & Recreation PILOT 1,036,732 1,057,467 1,078,616 1,100,188 1,122,192 1,036,732 - 9,506,161 9,496,988 9,805,245 10,120,506 10,435,771 EXPENDITURES BY TYPE Personnel Salaries & Wages- 242,049 302,530 187,448 - - - - - (302,530) -100.0% Fringe Benefits- 84,108 116,909 76,940 - - - - - (116,909) -100.0% Total Personnel- 326,157 419,439 264,388 - - - - - (419,439) -100.0% Supplies 1,069,185 793,015 1,496,271 388,360 1,065,682 1,250,000 1,300,000 1,350,000 1,400,000 (430,589) -28.8% Services & Charges Professional Services 476,326 870,749 1,947,647 814,469 260,000 205,000 210,000 215,000 220,000 (1,687,647) -86.7% Printing & Advertising 8,433 151,440 2,500 934 2,000 2,100 2,200 2,300 2,400 (500) -20.0% Utilities 1,490,503 1,545,997 1,560,000 779,518 1,580,000 1,600,000 1,650,000 1,700,000 1,750,000 20,000 1.3% Education & Training 7,336 28,809 84,900 2,168 - - - - - (84,900) -100.0% Travel 103 21,557 20,210 6,297 - - - - - (20,210) -100.0% Repairs & Maintenance 1,196,136 1,459,183 2,120,376 730,334 1,182,099 1,200,000 1,250,000 1,300,000 1,350,000 (938,277) -44.3% Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 565,803 615,097 527,824 263,910 7,137 7,888 8,045 8,206 8,371 (520,687) -98.6% Debt Service: Principal 1,561,126 2,061,389 2,248,777 1,284,587 1,104,053 1,000,000 1,050,000 1,100,000 1,150,000 (1,144,724) -50.9% Interest & Fees 436,282 385,609 342,193 191,680 58,284 47,000 50,000 55,000 60,000 (283,909) -83.0% Grants & Subsidies 316,116 541,938 525,857 280,427 520,874 530,000 535,000 540,000 545,000 (4,983) -0.9% Transfers Out 1,100,000 1,500,000 1,500,000 750,000 1,500,000 2,455,000 2,500,000 2,550,000 2,600,000 - 0.0% Other Services & Charges 819,314 1,672,496 1,816,084 930,571 1,951,032 1,200,000 1,250,000 1,300,000 1,350,000 134,948 7.4% Total Services & Charges 7,977,478 10,854,264 12,696,368 6,034,895 8,165,479 8,246,988 8,505,245 8,770,506 9,035,771 (4,530,889) -35.7% Capital 116,276 808,540 579,370 9,183 275,000 - - - - (304,370) -52.5% Total Expenditures by Type 9,162,939 12,781,976 15,191,448 6,696,826 9,506,161 9,496,988 9,805,245 10,120,506 10,435,771 (5,685,287) -37.4% Net Surplus / (Deficit)45,748 (2,866,446) (4,820,964) (1,490,620) 358,084 561,577 457,439 333,832 217,234 Beginning Cash Balance 14,905,635 14,960,014 12,100,667 12,100,667 7,279,703 7,637,787 8,199,364 8,656,802 8,990,634 Cash Adjustments 54,379 (2,859,347) - - - - - - - Ending Cash Balance 14,960,014 12,100,667 7,279,703 10,610,047 7,637,787 8,199,364 8,656,802 8,990,634 9,207,868 Cash Reserves Target 4,581,470 6,390,988 7,595,724 3,348,413 4,753,081 4,748,494 4,902,623 5,060,253 5,217,885 50.00% Explain Significant Revenue and Expenditure Changes Below: The COIT Fund receives local income revenue from employee wages and is projected to increase annually by 2% from 2017 through 2018. The COIT Fund is used to pay capital leases on police replacement vehicles, grants/subsidies, city telephone expenses, street light expenses, county maintenance, archives fees, weights and measures, Light Up South Bend street lighting, police gasoline and vehicle repairs, the curb & sidewalk program and other expenditures. Prior to 2017, the COIT Fund paid for Information Technology/Innovation costs but these costs have been moved into Fund 279 for 2017. Certain debt service payments on public facilities including the Public Works Service Center, Police and Fire Stations and Main Street/Colfax Garage have been paid by the COIT Fund but will be paid from Tax Increment Financing (TIF) funds in 2017. Note: The Cash Reserves Target for this fund is equal to 50% of annual expenditures. 22 City of South Bend, Indiana 2017 Budget County Option Income Tax (COIT) - 404 Fund Summary - Full-Time Employees Report ONLY Full-Time positions 2016 2017 2015 Amended 6/30/2016 Proposed Forecast Position Actual Budget Actual Budget 2018 2019 2020 2021 Staffing (Full-Time Employees) Non-Bargaining Chief Technology Officer 1.0 1.0 1.0 - - - - - Chief Innovation Officer 1.0 1.0 1.0 - - - - - Business Analysts 2.0 2.0 2.0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Non-Bargaining 4.0 4.0 4.0 - - - - - Bargaining - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Bargaining- - - - - - - - Total Full-Time Employees 4.0 4.0 4.0 - - - - - Explain Significant Staffing Changes Below: The information technology and innovation employees from the COIT Fund and General Fund (Administration & Finance Department) have been consolidated in Fund 279 for the 2017 budget. 23 City of South Bend, Indiana 2017 Budget County Option Income Tax (COIT) - 404 Fund Summary - Five-Year Capital Improvement PlanMinimum Equipment$10,000 Thresholds Buildings$100,000Funding2016BUDGET FORECAST Name SourceBudget20172018201920202021Total Justification Replacement Capital - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Project Capital Land - 95,000 - - - - 95,000 Streets and alleys - 180,000 - - - - 180,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Totals - 275,000 - - - - 275,000 24 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue C.O.I.T.404-0000-316.00-00COUNTYOPTIONINC.TAX8,645,8118,859,9129,454,0239,454,0235,514,8474,727,0129,643,103LEVELTEXT TEXTAMT 022016DLGFCERTIFICATIONAMOUNTPLUS2% 9,643,1039,643,103 ------------------------------------------------------------------------------------ * 8,645,8118,859,9129,454,0239,454,0235,514,8474,727,0129,643,103 404-0000-360.00-00MISCELLANEOUSREVENUE 0 0 0 0 526 526 0 LEVELTEXT TEXTAMT 02ANCHORPRINCIPAL(PAIDOFFIN2014) ------------------------------------------------------------------------------------ * 0 0 0 0 526 526 0 404-0000-361.00-00INTERESTEARNINGS 41,37184,86895,00095,00060,84655,89995,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTONFUNDBALANCES 95,00095,000 ------------------------------------------------------------------------------------ * 41,37184,86895,00095,00060,84655,89995,000 404-0000-380.10-13TELEPHONE 122,780121,905115,440115,44071,26755,926 0 LEVELTEXT TEXTAMT 02TELEPHONEINCLUDEDINTHEITALLOCATIONFROMFUND279IN2017 404-0000-380.10-80ITALLOCATIONFEE 398,628410,642430,349430,349251,027215,166 0 404-0000-380.10-99MISC.REIMBURSEMENTS 97 0 0 0 0 0 0------------------------------------------------------------------------------------ * 521,505532,547545,789545,789322,294271,092 0 404-0000-399.02-06PRINCIPALINCOME 0438,203238,172238,172146,068146,068126,142 LEVELTEXT TEXTAMT 02SCHEDULEPAYMENTSFROMUDAGFUND410#82 126,142126,142 ------------------------------------------------------------------------------------ * 0438,203238,172238,172146,068146,068126,142------------------------------------------------------------------------------------ **C.O.I.T. 9,208,6879,915,53010,332,98410,332,9846,044,5815,200,5969,864,245 25 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 404-0602-368.85-01LAMPOSTPROGRAM 0 0 037,5008,2305,610 0------------------------------------------------------------------------------------ * 0 0 037,5008,2305,610 0------------------------------------------------------------------------------------ **ENGINEERING 0 0 037,5008,2305,610 0------------------------------------------------------------------------------------ ***C.O.I.T. 9,208,6879,915,53010,332,98410,370,4846,052,8115,206,2069,864,2459,208,6879,915,53010,332,98410,370,4846,052,8115,206,2069,864,245 26 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures C.O.I.T.404-0401-415.37-03OFFICESPACE 40,00040,00040,00040,00040,00040,00040,000 LEVELTEXT TEXTAMT 02STJOSEPHCOUNTYPROSECUTOR/FAMILYJUSTICE 40,000 CENTER-METROHOMICIDE-SPECIALVICTIMUNIT($40,000PAIDIN2010AND2011)BPWAGREEMENTAPPROVED10/18/12.SOUTHBENDPAYS$40,000PERYEARFORFIVEYEARS.2013-2017ST.JOECOUNTYPAYS$45,000PERYEARFORTHESAMETIMEPERIOD 40,000 404-0401-415.37-11CAPITALLEASEPRINCIPAL1,086,0931,569,0391,655,9421,655,9421,393,997783,214909,733LEVELTEXT TEXTAMT 022010PUBLICWORKSCENTERREFUND-TOFUND3242012POLICE/FIRERENOVATION-TOFUND3242006MAINST./COLFAXGARAGELEASE-TOFUND3242011CENTURYCENTERBONDREFUNDING(25%) 118,750 2014POLICEVEHICLESKEYGOVTFINANCE#124 219,410 2015POLICEVEHICLESBANKOFAMERICA#140 313,661 2015POLICEVEHICLESPNCBANK#144 4,992 2016POLICEVEHICLESPNCBANKE#152 252,920909,733 404-0401-415.37-12CAPITALLEASEINTEREST 383,251343,261311,616311,616273,200165,82852,024 LEVELTEXT TEXTAMT 022010PUBLICWORKSCENTERREFUND-TOFUND3242012POLICE/FIREREFUNDING-TOFUND3242006MAINST./COLFAXGARAGETANSPOLEASE-TO3242011CENTURYCENTERBONDREFUNDING(25%) 4,875 2014POLICEVEHICLESKEYGOVTFINANCE#124 9,516 2015POLICEVEHICLESBANKOFAMERICA#140 16,659 2015POLICEVEHICLESPNCBANK#144 296 2016POLICEVEHICLESPNCBANK#152 20,67852,024 404-0401-415.38-03PAYINGAGENTFEES 0 02,0002,000 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 1,509,3441,952,3002,009,5582,009,5581,707,197989,0421,001,757------------------------------------------------------------------------------------ **CONTROLLER 1,509,3441,952,3002,009,5582,009,5581,707,197989,0421,001,757 27 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-0408-453.39-30GRANTSANDSUBSIDIES 65,00065,00065,00065,000 0 065,000 LEVELTEXT TEXTAMT 02SOUTHBENDREGIONALMUSEUMOFARTGRANT 65,000 SAMEAMOUNTASINPRIORYEARS 65,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 65,00065,00065,00065,000 0 065,000------------------------------------------------------------------------------------ **ARTASSOCIATION 65,00065,00065,00065,000 0 065,000 28 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-0409-453.34-02LIABILITYINSURANCE 6,8527,3087,1347,1344,1583,5647,137 LEVELTEXT TEXTAMT 022016FIXEDCOSTALLOCATION 7,137 LIABILITYINSURANCE-STUDEBAKER 7,137 404-0409-453.39-30GRANTSANDSUBSIDIES 251,116255,938260,857260,857173,905130,428255,874 LEVELTEXT TEXTAMT 02STUDEBAKERMUSEUMSUBSIDY-CONTRACTMANAGEMENT 255,874 CONTRACTAMENDMENTAPPROVEDBYCOUNCIL12/12/11CONTRACTRENEWALFORFIVEYEARS-2011TO2015$250,857X1.02MAINTENANCERESERVEFUND-MATCHINGCITYAMOUNTFIVEYEARS-2012TO2016-$10,000PERYEAR 255,874 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 257,968263,246267,991267,991178,063133,992263,011------------------------------------------------------------------------------------ **STUDEBAKERMUSEUM 257,968263,246267,991267,991178,063133,992263,011 29 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-0602-431.22-40SIGNALS/LIGHTS 089,928200,000205,42285,72085,720140,000 LEVELTEXT TEXTAMT 02LIGHTUPSOUTHBENDPROGRAM-STREETLIGHTS 140,000 LIGHTINGSUPPLIES 140,000 ------------------------------------------------------------------------------------ *SUPPLIES 089,928200,000205,42285,72085,720140,000 404-0602-431.31-06OTHERPROFESSIONALSVCS 0 0 0102,619 369 36960,000 LEVELTEXT TEXTAMT 02LIGHTUPSOUTHBEND-PROFESSIONALSERVICES 60,000 FORTHELAMPOSTPROGRAM 60,000 404-0602-431.33-01OUTSIDEPRINTINGSERVICES 0 0 0 500 103 103 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 0 0103,119 472 47260,000 404-0602-431.43-10OTHEREQUIPMENT 81,678755,680 0135,142 0 0 0------------------------------------------------------------------------------------ *CAPITAL 81,678755,680 0135,142 0 0 0------------------------------------------------------------------------------------ **ENGINEERING 81,678845,608200,000443,68386,19286,192200,000 30 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-0617-415.21-04OTHEROFFICESUPPLIES 0 0 03,5653,5653,5658,000 LEVELTEXT TEXTAMT 02ESTIMATEDNON-DEPARTMENTALSUPPLIES 8,0008,000 ------------------------------------------------------------------------------------ *SUPPLIES 0 0 03,5653,5653,5658,000 404-0617-415.36-02OFFICEEQUIPMENT 0 0 0 500 475 475 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 0 0 500 475 475 0 404-0617-431.31-01LEGALSERVICES 37,904294,644100,000132,000115,96391,804180,000 LEVELTEXT TEXTAMT 02OTHERLEGALCOSTSNOTPAIDINDEPTBUDGETSORIN 180,000 THELIABILITYINSURANCEFUND 180,000 404-0617-431.31-06OTHERPROFESSIONALSVCS158,250117,268 0112,20030,01330,01320,000 LEVELTEXT TEXTAMT 02PRIORITYBASEDBUDGETING-SECONDYEAR 20,000 AGREEMENTAPPROVEDBYTHEBPWWITHTHECENTERFORPRIORITYBASEDBUDGETINGON2/9/16 20,000 404-0617-431.32-04TELEPHONE 495,675545,366607,000509,500235,383232,451550,000 LEVELTEXT TEXTAMT 02CITYTELEPHONECOSTS 550,000550,000 404-0617-431.33-03PROMOTIONAL 8,433151,4402,0002,000 981 8322,000 LEVELTEXT TEXTAMT 02RECYCLINGFEES 2,0002,000 404-0617-431.35-01ELECTRIC 1,490,5031,545,9971,560,0001,560,000903,307779,5181,580,000 LEVELTEXT TEXTAMT 02STREETLIGHTSANDSIGNALSELECTRICITY-AEP 1,580,0001,580,000 404-0617-431.36-01BUILDING/STREETMAINTENAN460,939449,384472,000472,000 0 0500,000 LEVELTEXT TEXTAMT 31 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 02BUILDINGMAINTENANCEFORCOUNTY-CITYBLDG 480,000 PAIDTOST.JOSEPHCOUNTYPAIDONCEPERYEARFORTHEPRIORFISCALYEAROTHERCOUNTYCITYMAINTENANCECOSTS 20,000 500,000 404-0617-431.36-05OTHEREQUIPMENT 5,4225,6395,8655,8655,8645,8646,099 LEVELTEXT TEXTAMT 02JOHNSONCONTROLS-LEDLEASE#51-ANNUAL 6,099 FINALPAYMENTIN2017 6,099 404-0617-431.37-11CAPITALLEASEPRINCIPAL171,136178,539186,263186,263186,263186,263194,320LEVELTEXT TEXTAMT 022007JPMORGANLEDPRINCIPAL#51 194,320 FINALPAYMENTSIN2017 194,320 404-0617-431.37-12CAPITALLEASEINTEREST 29,44322,04014,31814,31814,31714,3176,260 LEVELTEXT TEXTAMT 022007JPMORGANLEDINTEREST#51 6,260 FINALPAYMENTIN2017 6,260 404-0617-431.39-11DUES&MEMBERSHIPS 18,45027,08032,73732,73729,13728,43731,800 LEVELTEXT TEXTAMT 02IACTDUES 20,000 USCONFERENCEOFMAYORS 10,000 INDIANACONFERENCEOFMAYORS 300 INDIANAUBRANMAYOR'SCONFERENCE 1,500 31,800 404-0617-431.39-30GRANTS&SUBSIDIES 0 0 018,00018,00018,000 0 404-0617-431.39-60ELECTIONEXPENSE 0 0 0181,730112,440112,440 0 404-0617-431.39-89MISC.CHARGESANDSERVICE141,511138,532150,000150,000 0 0152,500 LEVELTEXT TEXTAMT 02ST.JOECOUNTYANNUALARCHIVESFEE 100,000 ST.JOECOUNTYANNUALWEIGHTSANDMEASURESFEE 52,500 152,500 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 3,017,6663,475,9293,130,1833,376,6131,651,6681,499,9373,222,979 32 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures------------------------------------------------------------------------------------ **UTILITIES&SERVICES 3,017,6663,475,9293,130,1833,380,6781,655,7081,503,9773,230,979 33 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures404-0619-431.50-02INTER-FUNDOPER.TRANSFRS1,100,0001,500,0001,500,0001,500,0001,125,000750,0001,500,000LEVELTEXT TEXTAMT 02TRANSFERTOMVHFUND202TOCOVERCURBAND 1,500,000 SIDEWALKPROGRAMBUDGET(202-0619) 1,500,000 ------------------------------------------------------------------------------------ *OTHERUSES 1,100,0001,500,0001,500,0001,500,0001,125,000750,0001,500,000------------------------------------------------------------------------------------ **CURB/SIDEWALKPROGRAM 1,100,0001,500,0001,500,0001,500,0001,125,000750,0001,500,000 34 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-0672-415.10-01REGULARSALARIES 0233,109302,530302,530246,194187,448 0 404-0672-415.10-03SEASONAL&INTERNS 08,940 0 0 0 0 0 404-0672-415.11-01FICATAXES 018,86023,14423,14418,50914,066 0 404-0672-415.11-04PERFRETIREMENT 025,97633,88433,88427,57420,994 0 404-0672-415.11-07UNEMPLOYMENTCOMP 0 0 757 757 437 289 0 404-0672-415.11-08HEALTHINSURANCE 037,50257,60057,60048,89740,376 0 404-0672-415.11-09LIFEINSURANCE 0 370 864 864 410 335 0 404-0672-415.11-22PARKINGALLOWANCE 0 960 0 0 0 0 0 LEVELTEXT TEXTAMT 02PARKING(MOVINGALLEMPLOYEESTOCITYLOT)404-0672-415.11-24CELLPHONEALLOWANCE 0 440 660 6601,045 880 0------------------------------------------------------------------------------------ *PERSONNELSERVICES 0326,157419,439419,439343,066264,388 0 404-0672-415.21-04OTHEROFFICESUPPLIES 11,2836,49110,00014,64910,49710,497 0 404-0672-415.21-05SMALLOFFICEEQUIPMENT 16,34019,09839,00055,70329,26427,229 0 404-0672-415.23-25COMPUTEREQUIPMENT 67,52417,561223,000223,000 699 642 0------------------------------------------------------------------------------------ *SUPPLIES 95,14743,150272,000293,35240,46038,368 0 404-0672-415.31-06OTHERPROFESSIONALSVCS210,261305,198567,2001,324,831600,623540,826 0 404-0672-415.31-70ADMFEEALLOCATION 505,872531,168519,604519,604303,100259,800 0 404-0672-415.32-04TELEPHONEEXPENSE 0 01,0001,000 0 0 0 404-0672-415.32-21TRAVEL-MILEAGE 1031,265 700 7001,021 534 0 404-0672-415.32-22TRAVEL-AIRFARE 04,4046,6006,6001,9631,963 0 404-0672-415.32-23TRAVEL-HOTEL 011,9449,4009,4004,5673,559 0 404-0672-415.32-24TRAVEL-MEALS 02,0112,5852,5851,416 185 0 404-0672-415.32-25TRAVEL-OTHER 01,933 925 925 451 56 0 404-0672-415.34-02LIABILITYINSURANCE 0 01,0861,086 637 546 0 404-0672-415.36-04COMPUTEREQUIPMENT 543,908634,825926,320926,815361,392317,058 0 404-0672-415.37-11CAPITALLEASEPRINCIPAL303,897313,811406,572406,572319,653315,110 0 404-0672-415.37-12CAPITALLEASEINTEREST 23,58820,30814,25914,25912,20611,535 0 404-0672-415.39-10SUBSCRIPTIONS 0 01,0001,000 0 0 0 404-0672-415.39-11DUES&MEMBERSHIPS 195 0 0 300 300 300 0 404-0672-415.39-70EDUCATION&TRAINING 7,33628,80983,70084,9005,4692,168 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 1,595,1601,855,6762,540,9513,300,5771,612,7981,453,639 0 404-0672-415.43-08COMPUTEREQUIP.&NETWORK34,59850,00039,00039,000 0 0 0------------------------------------------------------------------------------------ *CAPITAL 34,59850,00039,00039,000 0 0 0------------------------------------------------------------------------------------ **INFORMATIONTECHNOLOGY 1,724,9052,274,9833,271,3904,052,3681,996,3241,756,395 0 35 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures404-0801-421.22-01CENTRALSERVICEGASOLINE765,237530,023793,932793,932245,324209,499717,682LEVELTEXT TEXTAMT 02POLICEDEPARTMENTGASOLINE 717,682 287,073GALLONSX$2.50PERGALLON 717,682 ------------------------------------------------------------------------------------ *SUPPLIES 765,237530,023793,932793,932245,324209,499717,682 404-0801-421.31-06OTHERPROFESSIONALSVCS 0100,000 0 0 0 0 0 404-0801-421.36-03AUTOMOTIVEEQUIPMENT 120,238294,650575,382575,382456,437371,780576,000 LEVELTEXT TEXTAMT 02POLICEDEPARTMENTAUTOREPAIRCOSTS 576,000576,000 404-0801-421.36-04COMPUTEREQUIPMENT 025,684 041,57141,57235,157 0 404-0801-421.36-06RADIOEQUIPMENT 049,001 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 120,238469,335575,382616,953498,009406,937576,000------------------------------------------------------------------------------------ **POLICEDEPARTMENT 885,475999,3581,369,3141,410,885743,333616,4361,293,682 36 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures404-0901-422.22-01CENTRALSERVICEGASOLINE200,000129,914200,000200,00061,47751,208200,000LEVELTEXT TEXTAMT 02FIREDEPARTMENTGASOLINE 200,000200,000 ------------------------------------------------------------------------------------ *SUPPLIES 200,000129,914200,000200,00061,47751,208200,000 404-0901-422.36-03AUTOMOTIVEEQUIPMENT 0 098,24398,243 0 0100,000 LEVELTEXT TEXTAMT 02FIREVEHICLEREPAIRS 100,000100,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 098,24398,243 0 0100,000------------------------------------------------------------------------------------ **FIREDEPT 200,000129,914298,243298,24361,47751,208300,000 37 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-1001-460.31-06OTHERPROFSERVICES 69,91153,639165,000275,997183,832151,457 0 404-1001-460.39-30GRANTSANDSUBSIDIES 0221,000200,000200,000150,000150,000200,000 LEVELTEXT TEXTAMT 02FACADEGRANTS 200,000200,000 404-1001-460.39-64PROPERTYMANAGEMENT 06,96555,00055,000 0 0 0 404-1001-460.39-79NEIGHBORHOODPARTNERSHIPS 0 0150,000150,00054,34443,793 0 404-1001-460.39-89MISCCHARGES&SERVICES 048,091 015,7617,0457,045 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 69,911329,695570,000696,758395,221352,295200,000 404-1001-460.41-01LAND 0 095,000150,90012,350 095,000 LEVELTEXT TEXTAMT 02NEIGHBORHOODPLANIMPLEMENTATION 95,00095,000 404-1001-460.42-03STREETSANDALLEYS 02,860180,000254,32874,2819,183180,000 LEVELTEXT TEXTAMT 02BUSSHELTERS/BIKESHAREPROGRAM 180,000180,000 ------------------------------------------------------------------------------------ *CAPITAL 02,860275,000405,22886,6319,183275,000------------------------------------------------------------------------------------ **NEIGHBORHOODENGAGEMENT 69,911332,555845,0001,101,986481,852361,478475,000 38 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-1050-460.36-01BUILDINGS 65,629 0 0 0 0 0 0 404-1050-460.39-64PROPERTYMANAGEMENT 123,483 0 01,650 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 189,112 0 01,650 0 0 0------------------------------------------------------------------------------------ **COMMUNITYINVESTMENT 189,112 0 01,650 0 0 0 39 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-1100-452.50-02INTER-FUNDOPER.TRANSFRS 0 0 0 0 0 01,036,732 LEVELTEXT TEXTAMT 02TRANSFERTOTHEPARKS&RECREATIONFUND 1,036,732 FORPILOTREVENUETHATTHEFUNDUSETORECEIVEPERPILOTCALULATION 1,036,732 ------------------------------------------------------------------------------------ *OTHERUSES 0 0 0 0 0 01,036,732------------------------------------------------------------------------------------ **ADMINISTRATION 0 0 0 0 0 01,036,732 40 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-1101-460.39-79NEIGHBORHOODPARTNERSHIPS 0 0 0 0 0 0140,000 LEVELTEXT TEXTAMT 02AMBASSADORPROGRAM 140,000140,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 0 0 0 0 0140,000------------------------------------------------------------------------------------ **PARKMAINTENANCE 0 0 0 0 0 0140,000 41 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 404-1201-415.39-87VACANT&ABANDONED 0866,462 0659,406460,456448,106 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0866,462 0659,406460,456448,106 0 404-1201-431.23-25COMPUTERSUPPLIES 8,801 0 0 0 0 0 0------------------------------------------------------------------------------------ *SUPPLIES 8,801 0 0 0 0 0 0 404-1201-431.36-04COMPUTEREQUIPMENT 53,07976,621 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 53,07976,621 0 0 0 0 0------------------------------------------------------------------------------------ **NEIGHBORHOODCODEENF. 61,880943,083 0659,406460,456448,106 0------------------------------------------------------------------------------------ ***C.O.I.T. 9,162,93912,781,97612,956,67915,191,4488,495,6026,696,8269,506,1619,162,93912,781,97612,956,67915,191,4488,495,6026,696,8269,506,161 42 City of South Bend, Indiana 2017 Budget Cumulative Capital Development - 406 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes 430,786 428,727 434,000 240,590 436,000 430,000 420,000 410,000 400,000 2,000 0.5% Local Income Taxes- - - - - - - - - - - Other Taxes 38,234 38,148 37,700 18,037 37,500 36,000 35,000 34,000 33,000 (200) -0.5% Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations 46,692 52,191 53,037 26,520 - - - - - (53,037) -100.0% Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 2,674 2,307 3,000 2,333 3,000 3,000 3,000 3,000 3,000 - 0.0% Transfers In- - - - - - - - - - - Total Revenue 518,386 521,373 527,737 287,480 476,500 469,000 458,000 447,000 436,000 (51,237) -9.7% EXPENDITURES BY PROGRAM 1 Police Vehicles Lease Costs 476,500 469,000 458,000 447,000 436,000 2 3 4 5 6 7 8 9 10 476,500 469,000 458,000 447,000 436,000 EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal 685,082 510,970 512,847 353,223 466,384 459,000 448,000 437,000 426,000 (46,463) -9.1% Interest & Fees 37,852 19,693 13,890 8,244 10,116 10,000 10,000 10,000 10,000 (3,774) -27.2% Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges 722,934 530,663 526,737 361,467 476,500 469,000 458,000 447,000 436,000 (50,237) -9.5% Capital- - - - - - - - - - - Total Expenditures by Type 722,934 530,663 526,737 361,467 476,500 469,000 458,000 447,000 436,000 (50,237) -9.5% Net Surplus / (Deficit)(204,548) (9,290) 1,000 (73,987) - - - - - Beginning Cash Balance 785,799 581,586 572,704 572,704 573,704 573,704 573,704 573,704 573,704 Cash Adjustments(204,213) (8,882) - - - - - - - Ending Cash Balance 581,586 572,704 573,704 498,717 573,704 573,704 573,704 573,704 573,704 Cash Reserves Target 180,734 132,666 131,684 90,367 119,125 117,250 114,500 111,750 109,000 25.00% Explain Significant Revenue and Expenditure Changes Below: The Cumulative Capital Development Fund receives a special property tax levy and is used to pay debt service costs for leased Police Vehicles. The tax rate is fixes and, as a result, less property tax revenue has been realized in the fund due to circuit breaker tax caps and its impact on the tax rate. Beginning in 2017, the fund no longer receives a payment in lieu of taxes (PILOT) distribution. Note: The Cash Reserves Target for this fund is equal to 25% of annual expenditures. 43 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue CUMULATIVECAPITALDEVEL406-0000-311.00-00GENERALPROPERTYTAX 430,786428,727433,000434,000240,590240,590436,000 LEVELTEXT TEXTAMT 02PROPERTYTAXESTIMATE-BASEDONTRENDS 436,000436,000 ------------------------------------------------------------------------------------ * 430,786428,727433,000434,000240,590240,590436,000 406-0000-312.02-00AUTOEXCISE 30,31629,44029,00029,00014,25814,25829,500 LEVELTEXT TEXTAMT 02ESTIMATEBASEDONTRENDS 29,50029,500 406-0000-312.03-00COMMERCIALVEHICLETAX 7,9188,7088,7008,7003,7793,7798,000 LEVELTEXT TEXTAMT 02ESTIMATEPERTRENDS 8,0008,000 ------------------------------------------------------------------------------------ * 38,23438,14837,70037,70018,03718,03837,500 406-0000-338.00-00PILOTTRANSFERSIN 46,69252,19153,03753,03730,94026,520 0 LEVELTEXT TEXTAMT 02PILOTELIMINAEDFOR2017.PILOTMUSTBETRANSFERREDTOTHEGENERALFUND. ------------------------------------------------------------------------------------ * 46,69252,19153,03753,03730,94026,520 0 406-0000-360.00-00MISCELLANEOUSREVENUE 854 0 0 0 0 0 0------------------------------------------------------------------------------------ * 854000000 406-0000-361.00-00INTERESTEARNINGS 1,8202,3073,0003,0002,5252,3333,000 LEVELTEXT TEXTAMT 02INTERESTEARNDEDONFUNDBALANCES 3,0003,000 ------------------------------------------------------------------------------------ * 1,8202,3073,0003,0002,5252,3333,000------------------------------------------------------------------------------------ **CUMULATIVECAPITALDEVEL 518,386521,373526,737527,737292,092287,480476,500 44 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue ------------------------------------------------------------------------------------ ***CUMULATIVECAPITALDEVEL 518,386521,373526,737527,737292,092287,480476,500518,386521,373526,737527,737292,092287,480476,500 45 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures CUMULATIVECAPITALDEVEL406-0401-415.38-01PRINCIPAL 685,082510,970512,847512,847462,500353,223466,384 LEVELTEXT TEXTAMT 022012POLICEVEHICLELEASESUNTRUST#97-100% 134,585 2013POLICEVEHICLELEASEPNCBANK#110-64.39% 220,557 2013POLICEVEHICLELEASESUNTRUST#113-6.81% 20,839 2016POLICEVEHICLELEASEPUBLICFIN#149-8% 52,143 OVERFLOWPOLICEVEHICLELEASECOSTS 38,260 466,384 406-0401-415.38-02INTEREST 37,85219,69313,89013,89011,6188,24410,116 LEVELTEXT TEXTAMT 022012POLICEVEHICLESLEASESUNTRUST#97-100% 1,140 2013POLICEVEHICLESLEASEPNCBANK#110-64.39% 4,743 2013POLICEVEHICLELEASESUNTRUST#113-6.81% 584 2016POLICEVEHICLELEASEPUBFIN#149-8% 3,649 10,116 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 722,934530,663526,737526,737474,118361,467476,500------------------------------------------------------------------------------------ **CONTROLLER 722,934530,663526,737526,737474,118361,467476,500------------------------------------------------------------------------------------ ***CUMULATIVECAPITALDEVEL 722,934530,663526,737526,737474,118361,467476,500722,934530,663526,737526,737474,118361,467476,500 46 City of South Bend, Indiana 2017 Budget Cumulative Capital Improvement - 407 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes 417,476 403,987 410,000 271,494 408,000 260,000 260,000 260,000 260,000 (2,000) -0.5% Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 25,083 25,637 25,700 1,447 27,000 27,000 28,000 28,500 29,000 1,300 5.1% Transfers In- - - - - - - - - - - Total Revenue 442,559 429,624 435,700 272,941 435,000 287,000 288,000 288,500 289,000 (700) -0.2% EXPENDITURES BY PROGRAM 1 Century Center Debt Service Payments 372,250 248,675 - - - 372,250 - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 372,250 248,675 - - - EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal 330,000 337,500 345,000 168,750 356,250 245,000 - - - 11,250 3.3% Interest & Fees 39,800 30,375 20,907 15,375 16,000 3,675 - - - (4,907) -23.5% Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges 369,800 367,875 365,907 184,125 372,250 248,675 - - - 6,343 1.7% Capital- - - - - - - - - - - Total Expenditures by Type 369,800 367,875 365,907 184,125 372,250 248,675 - - - 6,343 1.7% Net Surplus / (Deficit)72,759 61,749 69,793 88,816 62,750 38,325 288,000 288,500 289,000 Beginning Cash Balance 176,724 249,627 311,637 311,637 381,430 444,180 482,505 770,505 1,059,005 Cash Adjustments 72,903 62,010 - - - - - - - Ending Cash Balance 249,627 311,637 381,430 400,453 444,180 482,505 770,505 1,059,005 1,348,005 Cash Reserves Target 92,450 91,969 91,477 46,031 93,063 62,169 - - - 25.00% Explain Significant Revenue and Expenditure Changes Below: The Cumulative Capital Improvement Fund is used to pay debt service on the 2011 Century Center Refunding bonds. The final payment on these bonds is due February 1, 2018. At this time, the fund will be available for future capital improvements and debt service payments, possibly another Century Center bond, parks bond or similar expenditure. The hotel/motel tax distribution of $150,000 per year will be eliminated in 2018 as this money has been pledged to repayment of the 2015 Century Center Energy Conservation Bond (Fund 672). Note: The Cash Reserves Target for this fund is equal to 25% of annual expenditures. 47 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue CUMULATIVECAPITALIMPROV407-0000-317.00-00HOTEL/MOTELTAX 150,000150,000150,000150,000150,000150,000150,000 LEVELTEXT TEXTAMT 02HOTEL/MOTELTAXCONTRIBUTION 150,000 PERST.JOSEPHCOUNTYHOTEL/MOTELTAXBOARDSAMEAMOUNTASINPRIORYEARS 150,000 ------------------------------------------------------------------------------------ * 150,000150,000150,000150,000150,000150,000150,000407-0000-335.04-00CIGAR.TAXDIST.-C.C.I.F.267,476253,987260,000260,000121,494121,494258,000LEVELTEXT TEXTAMT 02CIGARETTETAXDISTRIBUTIONSFROMSTATEOFINDIANA 258,000 ONASEMI-ANNUALBASIS.PERCAPITAFORMULA.ESTIMATEBASEDONTRENDSDISTRIBUTIONSRECEIVEDINJUNEANDDECEMBER 258,000 ------------------------------------------------------------------------------------ * 267,476253,987260,000260,000121,494121,494258,000 407-0000-361.00-00INTERESTEARNINGS 83 637 700 7001,6191,4462,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTEARNEDONFUNDBALANCES 2,0002,000 ------------------------------------------------------------------------------------ * 83 637 700 7001,6191,4462,000 407-0000-362.00-00RENTALOFPROPERTY 25,00025,00025,00025,000 0 025,000 LEVELTEXT TEXTAMT 02SOUTHBENDCOMMUNITYSCHOOLCORPORATION 25,000 RECEIVEANNUALLYINSEPTEMBER 25,000 ------------------------------------------------------------------------------------ * 25,00025,00025,00025,000 0 025,000------------------------------------------------------------------------------------ **CUMULATIVECAPITALIMPROV 442,559429,624435,700435,700273,113272,941435,000------------------------------------------------------------------------------------ ***CUMULATIVECAPITALIMPROV 442,559429,624435,700435,700273,113272,941435,000 48 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures CUMULATIVECAPITALIMPROV407-0401-415.37-11CAPITALLEASEPRINCIPAL330,000337,500345,000345,000345,000168,750356,250LEVELTEXT TEXTAMT 022011CENTURYCENTERREFUNDINGBONDS(75%)#7 356,250 FINALPAYMENTDUE2/1/18 356,250 407-0401-415.37-12CAPITALLEASEINTEREST 39,00030,37520,90720,90723,25015,37515,000 LEVELTEXT TEXTAMT 022011CENTURYCENTERREFUNDINGBONDS(75%)#7 15,00015,000 407-0401-415.38-03PAYINGAGENTFEES 800 0 0 0 0 01,000------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 369,800367,875365,907365,907368,250184,125372,250------------------------------------------------------------------------------------ **CONTROLLER 369,800367,875365,907365,907368,250184,125372,250------------------------------------------------------------------------------------ ***CUMULATIVECAPITALIMPROV 369,800367,875365,907365,907368,250184,125372,250369,800367,875365,907365,907368,250184,125372,250 49 City of South Bend, Indiana 2017 Budget Economic Development Income Tax (EDIT) - 408 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes 8,796,821 9,031,709 9,594,602 4,797,301 9,619,239 9,782,754 9,982,388 10,189,015 10,393,715 24,637 0.3% Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0.0% Interfund Allocations- - - - - - - - - - - Fines & Forfeitures 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 - - 0.0% Donations- - - - - - - - - - - Other Income 58,457 56,713 60,000 49,084 60,000 61,000 62,000 63,000 64,000 - 0.0% Transfers In- - - - - - - - - - - Total Revenue 9,209,938 9,593,082 10,159,262 5,351,045 10,183,899 10,348,414 10,549,048 10,756,675 10,607,715 24,637 0.2% EXPENDITURES BY PROGRAM 1 Department of Community Investment Subsidy 1,922,673 2,202,673 2,246,726 2,291,661 2,337,494 1,922,673 - 2 Paving Transfer to Motor Vehicle Highway Fund 202 1,853,000 1,853,000 1,853,000 1,853,000 1,853,000 1,853,000 - 3 Code Enforcement and Animal Care & Control Subsidy 1,659,961 2,741,367 2,796,194 2,852,118 2,909,161 1,659,961 - 4 Debt Service 384,256 379,107 382,732 381,132 374,382 384,256 - 5 Neighborhood Engagement Grants, Subsidies and Other Costs 1,723,490 1,757,960 1,870,079 1,967,221 2,138,345 1,723,490 - 6 Zoological Society Capital Contribution 100,000 100,000 100,000 100,000 100,000 100,000 - 7 Vacant & Abandoned Property Demolitions 500,000 500,000 500,000 500,000 500,000 500,000 - 8- - 9- - 10- - 8,143,380 9,534,107 9,748,732 9,945,132 10,212,382 EXPENDITURES BY TYPE Personnel Salaries & Wages 279,632 - - - - - - - - - - Fringe Benefits 116,235 - - - - - - - - - - Total Personnel 395,867 - - - - - - - - - - Supplies- - 850 526 1,000 - - - - 150 17.6% Services & Charges Professional Services 79,892 12,023 201,978 12,834 320,000 325,000 330,000 335,000 340,000 118,022 58.4% Printing & Advertising 20,947 10,760 - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance 280,732 420,782 75,000 7,854 75,000 75,000 76,000 77,000 78,000 - 0.0% Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal 1,266,581 1,513,789 1,045,000 526,667 210,000 210,000 220,000 225,000 225,000 (835,000) -79.9% Interest & Fees 245,520 309,612 229,662 135,333 174,256 169,107 162,732 156,132 149,382 (55,406) -24.1% Grants & Subsidies 633,500 653,286 886,737 327,517 636,000 755,000 760,000 765,000 770,000 (250,737) -28.3% Transfers Out 5,862,101 6,483,782 6,323,782 2,576,105 5,435,634 6,700,000 6,850,000 6,987,000 7,200,000 (888,148) -14.0% Other Services & Charges 910,737 482,028 1,599,672 136,065 1,291,490 1,300,000 1,350,000 1,400,000 1,450,000 (308,182) -19.3% Total Services & Charges 9,300,010 9,886,062 10,361,831 3,722,375 8,142,380 9,534,107 9,748,732 9,945,132 10,212,382 (2,219,451) -21.4% Capital 185,964 3,200 197,500 2,628 - - - - - (197,500) -100.0% Total Expenditures by Type 9,881,841 9,889,262 10,560,181 3,725,529 8,143,380 9,534,107 9,748,732 9,945,132 10,212,382 (2,416,801) -22.9% Net Surplus / (Deficit)(671,903) (296,180) (400,919) 1,625,516 2,040,519 814,307 800,316 811,543 395,333 Beginning Cash Balance 10,842,128 10,176,142 9,886,898 9,886,898 9,485,979 11,526,498 12,340,805 13,141,121 13,952,664 Cash Adjustments(665,986) (289,244) - - - - - - - Ending Cash Balance 10,176,142 9,886,898 9,485,979 11,512,414 11,526,498 12,340,805 13,141,121 13,952,664 14,347,997 Cash Reserves Target 4,940,921 4,944,631 5,280,091 1,862,765 4,071,690 4,767,054 4,874,366 4,972,566 5,106,191 50.00% Explain Significant Revenue and Expenditure Changes Below: The EDIT Fund receives local income tax revenue from employee wages and is projected to increase by 2% per year for the years 2017 to 2021. A deduction of $200,000 per year is made from EDIT revenue to fund the City's share of the debt service for the new County PSAP Communications Center due to consolidation. The fund also makes operating transfers to the Department of Community Investment, Code Enforcement Department, Animal Care & Control and the Street Department. The fund pays the debt service on the 2015 EDIT/Parks bond. Note: The Cash Reserves Target for this fund is equal to 50% of annual expenditures. 50 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue EDIT408-0000-315.00-00ECON/DEVINCOMETAX 8,796,8219,031,7099,594,6029,594,6025,596,8514,797,3019,619,239 LEVELTEXT TEXTAMT 022016DLGFCERTIFCATIONAMOUNTPLUS2% 9,786,000 LESS:PSAPDEBTDEDUCTEDFROMEDIT 166,761-9,619,239 ------------------------------------------------------------------------------------ * 8,796,8219,031,7099,594,6029,594,6025,596,8514,797,3019,619,239 408-0000-360.00-00MISCELLANEOUSREVENUE 0 0 0 02,766 0 0------------------------------------------------------------------------------------ * 0 0 0 02,766 0 0 408-0000-361.00-00INTERESTEARNINGS 28,52756,63160,00060,00053,77648,81560,000 LEVELTEXT TEXTAMT 02INTERESTONINVESTMENTSONFUNDBALANCES 60,00060,000 ------------------------------------------------------------------------------------ * 28,52756,63160,00060,00053,77648,81560,000 408-0000-369.00-00COMMONAREAFEES 0150,000150,000150,000150,000150,000150,000 LEVELTEXT TEXTAMT 02LEIGHTONPLAZACOMMONAREAFEES 150,000 GROUNDLEASEBETWEENMEMORIALHOSPITALANDSOUTHBENDREDEVELOPMENTCOMMISSIONFORTHEPERIOD11/15/97THROUGH11/15/47.PAYMENTDUEFOR2007ANDTHEREAFTERIS$150,000PERYEAR 150,000 ------------------------------------------------------------------------------------ * 0150,000150,000150,000150,000150,000150,000 408-0000-380.10-99MISC.REIMBURSEMENTS 0 82 0 0 268 268 0------------------------------------------------------------------------------------ * 0 82 0 0 268 268 0------------------------------------------------------------------------------------ **EDIT 8,825,3489,238,4229,804,6029,804,6025,803,6614,996,3859,829,239 51 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 408-1001-350.10-00JOBTARGETPENALTYFEE 354,660354,660354,660354,660354,660354,660354,660 LEVELTEXT TEXTAMT 02AJWRIGHT/TJXTAXPENALTYFEESDUETHECITY 354,660 $354,660PERYEARFORNINEYEARS$3,191,940TOTAL.2012THROUGH2020 354,660 ------------------------------------------------------------------------------------ * 354,660354,660354,660354,660354,660354,660354,660------------------------------------------------------------------------------------ **NEIGHBORHOODENGAGEMENT 354,660354,660354,660354,660354,660354,660354,660 52 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 408-1104-380.10-99MISC.REIMBURSEMENTS 17,982 0 0 0 0 0 0------------------------------------------------------------------------------------ * 17,982000000------------------------------------------------------------------------------------ **POTAWATOMIZOO 17,982 0 0 0 0 0 0 53 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 408-1201-380.10-99MISC.REIMBURSEMENTS 11,948 0 0 0 0 0 0------------------------------------------------------------------------------------ * 11,948000000------------------------------------------------------------------------------------ **NEIGHBORHOODCODEENF. 11,948 0 0 0 0 0 0------------------------------------------------------------------------------------ ***EDIT 9,209,9389,593,08210,159,26210,159,2626,158,3215,351,04510,183,8999,209,9389,593,08210,159,26210,159,2626,158,3215,351,04510,183,899 54 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures EDIT408-0401-415.31-06OTHERPROFESSIONALSVCS28,300 0 0 0 0 0 0 408-0401-415.37-11CAPITALLEASEPRINCIPAL506,581421,800 0 0 0 0 0 LEVELTEXT TEXTAMT 022009MORRISPACREFUNDINGBONDSPAIDFROMAIRPORTTIFFUND324IN2015&2016408-0401-415.37-12CAPITALLEASEINTEREST 123,00041,200 0 0 0 0 0 408-0401-415.38-01PRINCIPAL 760,000944,1781,045,0001,045,000968,333526,667210,000 LEVELTEXT TEXTAMT 022006CEDITREFUNDINGLEIGHTONPLAZA-TOFUND3242015EDITPARKSBOND 210,000 2014EDITPSAPBOND-DEDUCTEDFROMEDITREVENUE 210,000 408-0401-415.38-02INTEREST 121,520180,121227,662227,662169,107134,333172,256 LEVELTEXT TEXTAMT 022006CEDITBONDSLEIGHTONPLAZA)-TOFUND3242015EDITPARKSBOND 172,256 2014EDITPSAPBOND-DEDUCTEDFROMEDITREVENUE 172,256 408-0401-415.38-03PAYINGAGENTFEES 1,0003,0002,0002,0001,0001,0002,000 LEVELTEXT TEXTAMT 02ESTIMATEDPAYINGAGENTFEES-USBANK 1,000 ESTIMATEDPAYINGAGENTFEES-PARKSBOND 1,0002,000 408-0401-415.38-04PREPAIDPRINCIPAL 0147,811 0 0 0 0 0 408-0401-415.38-05PREPAIDINTEREST 085,291 0 0 0 0 0 408-0401-415.39-30GRANTSANDSUBSIDIES 521,000467,513430,000432,987272,887228,137315,000 LEVELTEXT TEXTAMT 02GROWSJCECONOMICDEVPROGRAM-2014TO2017 115,000 DTSB 200,000315,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 2,061,4012,290,9141,704,6621,707,6491,411,327890,136699,256408-0401-415.50-02INTER-FUNDOPER.TRANSFRS1,688,9591,967,6381,967,6381,807,6381,395,729983,8191,922,673LEVELTEXT TEXTAMT 02DEPTOFCOMMUNITYINVESTMENTADMISTRATIONANNUALOPERATINGSUBSIDYTOFUND211 55 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 2017OPERATINGTRANSFERTODCIFUND 1,522,673 ACCOUNT#211-1001-392-00-00(REDUCEBY$280,000)TRANSFERTOPARKS&RECREATIONFUND201 400,000 MAINTENNANCEANDOTHERSERVICESFORMERLYPROVIDEDBYDTSB 1,922,673 ------------------------------------------------------------------------------------ *OTHERUSES 1,688,9591,967,6381,967,6381,807,6381,395,729983,8191,922,673------------------------------------------------------------------------------------ **CONTROLLER 3,750,3604,258,5523,672,3003,515,2872,807,0561,873,9552,621,929 56 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures408-0607-431.50-02INTER-FUNDOPER.TRANSFRS1,866,5821,853,0001,853,0001,853,0001,389,750926,5001,853,000LEVELTEXT TEXTAMT 02TRANSFERTOMVHFUND202TOCOVEROPERATING 1,853,000 EXPENDITURESOFSTREETDEPARTMENTANDPAVINGTRANSFERTOACCOUNTNO.202-0000-392-00-00 1,853,000 ------------------------------------------------------------------------------------ *OTHERUSES 1,866,5821,853,0001,853,0001,853,0001,389,750926,5001,853,000------------------------------------------------------------------------------------ **STREET 1,866,5821,853,0001,853,0001,853,0001,389,750926,5001,853,000 57 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-0801-421.36-03AUTOMOTIVEEQUIPMENT 280,732280,794 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 280,732280,794 0 0 0 0 0------------------------------------------------------------------------------------ **POLICEDEPARTMENT 280,732280,794 0 0 0 0 0 58 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-0901-422.36-03AUTOMOTIVEEQUIPMENT 073,674 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 073,674 0 0 0 0 0------------------------------------------------------------------------------------ **FIREDEPT 073,674 0 0 0 0 0 59 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-1001-460.31-06OTHERPROFSERVICES 31,888 0 0160,000 0 0320,000 LEVELTEXT TEXTAMT 02WORKFORCEDEVELOPMENTPROGRAMMING 320,000320,000 408-1001-460.33-01OUTSIDEPRINTINGSERVICE20,94710,760 0 0 2 0 0 408-1001-460.39-30GRANTSANDSUBSIDIES 112,50088,000353,750353,7509,2139,213221,000 LEVELTEXT TEXTAMT 02NNROFUNDINGPARTNERCONTRIBUTION 75,000 V&APROGRAMS 100,000 NEIGHBORHOODRESOURCESCORPORATION(NRC) 25,000 SBHOUSINGAUTHORITYLEADPAINTGRANT 21,000 (2016-2018,3YEARGRANT,2016-$0,2017-$21,000,2018-$21,000) 221,000 408-1001-460.39-58HISTORICPRESERVATION 25,00025,00025,00025,00012,500 026,000 LEVELTEXT TEXTAMT 02HISTORICPRESERVATIONCOMMISSIONGRANT 26,000 COMPILESURVEYDATA,EDUCATEPROPERTYOWNERS,CONDUCTLOCALHISTORICREVIEWOFFEDERALLY-FUNDEDPROJECTS,DEVELOPANDPROMOTEAUTO/BIKETOUR. 26,000 408-1001-460.39-64PROPERTYMANAGEMENT 0 0125,000125,000 0 0125,000 LEVELTEXT TEXTAMT 02V&APROPERTYMAINT/HOLDINGCOSTS 125,000125,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 190,335123,760503,750663,75021,7159,213692,000 408-1001-460.41-01LAND 0 0197,500197,500 0 0 0------------------------------------------------------------------------------------ *CAPITAL 0 0197,500197,500 0 0 0------------------------------------------------------------------------------------ **NEIGHBORHOODENGAGEMENT 190,335123,760701,250861,25021,7159,213692,000 60 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-1050-460.23-40SALT/ICEMELT 0 0 0 850 821 5261,000 LEVELTEXT TEXTAMT 02ESTIMATEDCOSTS 1,0001,000 ------------------------------------------------------------------------------------ *SUPPLIES 0 0 0 850 821 5261,000 408-1050-460.36-01BUILDINGS 066,31475,00075,0008,0507,85475,000 LEVELTEXT TEXTAMT 02BUILDINGPROPERTYMAINTAINED 75,00075,000 408-1050-460.39-41OTHERSERV-MANAGEMENTFEE19,0491,005 0 0 0 0 0 408-1050-460.39-64PROPERTYMANAGEMENT 73,376170,606250,000273,53226,51226,512 0408-1050-460.39-89MISCCHARGES&SERVICES266,250250,997635,490676,140149,458109,543640,490LEVELTEXT TEXTAMT 02APPRAISALS/TITLEWORK 75,000 TREESMAINTAINED 120,000 MOWINGALLDEPARTMENTS 245,490 SNOWREMOVAL 40,000 CORRIDOR/NEIGHBORHOODPROGRAM/PROPERTYMAINT 160,000640,490 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 358,675488,922960,4901,024,672184,020143,910715,490------------------------------------------------------------------------------------ **COMMUNITYINVESTMENT 358,675488,922960,4901,025,522184,841144,436716,490 61 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures408-1100-452.31-06OTHERPROFESSIONALSVCS19,70412,023 041,97813,93412,834 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 19,70412,023 041,97813,93412,834 0------------------------------------------------------------------------------------ **ADMINISTRATION 19,70412,023 041,97813,93412,834 0 62 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-1104-452.39-30GRANTSANDSUBSIDIES 097,773100,000100,00090,16790,167100,000 LEVELTEXT TEXTAMT 022016CAPITALCONTRIBUTIONTOPOTAWATOMIZOOLOGICAL100,000SOCIETY 100,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 097,773100,000100,00090,16790,167100,000 408-1104-452.42-01LANDIMPROVEMENTS 35,9643,200 0 02,6282,628 0 408-1104-452.42-02BUILDINGS 150,000 0 0 0 0 0 0------------------------------------------------------------------------------------ *CAPITAL 185,9643,200 0 02,6282,628 0------------------------------------------------------------------------------------ **POTAWATOMIZOO 185,964100,973100,000100,00092,79592,795100,000 63 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-1201-415.10-01REGULARSALARIES 252,878 0 0 0 0 0 0 408-1201-415.10-03SEASONAL&INTERNS 6,629 0 0 0 0 0 0 408-1201-415.10-09PERMANENTPARTTIME 20,125 0 0 0 0 0 0 408-1201-415.11-01FICATAXES 20,632 0 0 0 0 0 0 408-1201-415.11-04PERFRETIREMENT 28,323 0 0 0 0 0 0 408-1201-415.11-08HEALTHINSURANCE 66,480 0 0 0 0 0 0 408-1201-415.11-09LIFEINSURANCE 800 0 0 0 0 0 0------------------------------------------------------------------------------------ *PERSONNELSERVICES 395,867 0 0 0 0 0 0 408-1201-415.39-89MISCCHARGES&SERVICES527,06234,420500,000500,000 10 10500,000 LEVELTEXT TEXTAMT 02V&ADEMOLITIONS 500,000500,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 527,06234,420500,000500,000 10 10500,000408-1201-415.50-02INTER-FUNDOPER.TRANSFRS2,306,5602,033,7762,033,7762,033,7761,525,332508,444931,096LEVELTEXT TEXTAMT 02TRANSFERTOCODEENFORCEMENTINFUND600 1,438,451 TRANSFERTOCODE/UNSAFEBUILDINGFUND219 579,757 LESS:REDUCITONTOCODEFUND600TOBALANCE 1,087,112-931,096 ------------------------------------------------------------------------------------ *OTHERUSES 2,306,5602,033,7762,033,7762,033,7761,525,332508,444931,096------------------------------------------------------------------------------------ **NEIGHBORHOODCODEENF. 3,229,4892,068,1962,533,7762,533,7761,525,342508,4541,431,096 64 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 408-1207-415.50-02INTER-FUNDOPER.TRANSFRS 0629,368629,368629,368472,026157,342728,865 LEVELTEXT TEXTAMT 02TRANSFERTOFUND600-ANIMALCONTROLDEPARTMENT 728,865728,865 ------------------------------------------------------------------------------------ *OTHERUSES 0629,368629,368629,368472,026157,342728,865------------------------------------------------------------------------------------ **ANIMALCONTROL 0629,368629,368629,368472,026157,342728,865------------------------------------------------------------------------------------ ***EDIT 9,881,8419,889,26210,450,18410,560,1816,507,4593,725,5298,143,3809,881,8419,889,26210,450,18410,560,1816,507,4593,725,5298,143,380 65 City of South Bend, Indiana 2017 Budget Self-Funded Employee Benefits - 711 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services 12,895,536 14,235,582 17,151,500 7,570,459 17,755,850 19,176,318 20,710,423 22,367,257 24,156,638 604,350 3.5% Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 423,441 143,931 24,845 180,428 40,000 40,800 41,616 42,448 43,297 15,155 61.0% Transfers In- - - - - - - - - - - Total Revenue 13,318,977 14,379,513 17,176,345 7,750,887 17,795,850 19,217,118 20,752,039 22,409,706 24,199,935 619,505 3.6% EXPENDITURES BY PROGRAM 1 Health and Wellness Clinic 1,056,000 1,077,120 1,034,035 1,054,716 1,075,810 1,056,000 - 2 Health Insurance and Drug Claims 14,484,945 15,643,741 16,895,240 18,246,859 19,706,608 14,484,945 - 3 Insurance Programs (other than Health)1,331,300 1,437,804 1,552,828 1,677,055 1,811,219 1,331,300 - 4 Insurance Administration Costs 691,980 747,338 807,125 871,696 941,431 691,980 - 5 Wellness Program Costs 231,625 236,258 240,983 245,802 250,718 231,625 - 6- - 7- - 8- - 9- - 10- - 17,795,850 19,142,261 20,530,211 22,096,127 23,785,786 EXPENDITURES BY TYPE Personnel Salaries & Wages- - 4,000 - - - - - - (4,000) -100.0% Fringe Benefits- 10 316 - - - - - - (316) -100.0% Total Personnel- 10 4,316 - - - - - - (4,316) -100.0% Supplies 38,633 14,540 17,875 15,584 77,875 - - - - 60,000 335.7% Services & Charges Professional Services 272,638 295,411 1,415,599 793,135 1,204,000 1,300,320 1,404,346 1,516,693 1,638,029 (211,599) -14.9% Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training 398 1,118 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0.0% Travel 229 2,382 5,300 - 2,600 2,600 2,600 2,600 2,600 (2,700) -50.9% Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 360,815 431,763 - - - - - - - - - Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 14,250,721 13,322,210 15,933,800 5,829,167 16,509,375 17,912,198 19,343,094 20,888,412 22,557,306 575,575 3.6% Total Services & Charges 14,884,801 14,052,884 17,356,699 6,622,302 17,717,975 19,217,118 20,752,039 22,409,706 24,199,935 361,276 2.1% Capital- - - - - - - - - - - Total Expenditures by Type 14,923,434 14,067,434 17,378,890 6,637,886 17,795,850 19,217,118 20,752,039 22,409,706 24,199,935 416,960 2.4% Net Surplus / (Deficit)(1,604,457) 312,079 (202,545) 1,113,001 - - - 0 0 Beginning Cash Balance 5,661,447 4,059,314 4,374,721 4,374,721 4,172,176 4,172,176 4,172,176 4,172,176 4,172,176 Cash Adjustments(1,602,133) 315,407 - - - - - - - Ending Cash Balance 4,059,314 4,374,721 4,172,176 5,487,722 4,172,176 4,172,176 4,172,176 4,172,176 4,172,176 Cash Reserves Target 3,730,859 3,516,859 4,344,723 1,659,472 4,448,963 4,804,280 5,188,010 5,602,426 6,049,984 25.00% Explain Significant Revenue and Expenditure Changes Below: In January 2016, the City opened a near-site health and wellness center (health clinic) for all employees and their dependents who are currently on the City health insurance plan. The City is anticipating savings on overall health claims in the long term, however, it is unknown at this time the amount of savings. Overall, the City is expecting to see an increase of approx. 8% per year on health claims based on current year trends. In past years, the increase has been between 10% and 20% increases over the previous years. This trend is very positive due to the large overall cost of health care. 66 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue SELFFUNDEDEMPLOYEEBENE711-0000-360.00-00MISCELLANEOUSREVENUE 06,090 0 0 0 0 0------------------------------------------------------------------------------------ * 06,09000000 711-0000-361.00-00INTERESTEARNINGS 15,78528,48223,34523,34526,40323,84740,000 LEVELTEXT TEXTAMT 02ANNUALINTEREST-ANNUALIZEPRIORYEAR 40,00040,000 ------------------------------------------------------------------------------------ * 15,78528,48223,34523,34526,40323,84740,000 711-0000-380.10-99MISC.REIMBURSEMENTS 899 226 0 5003,6593,659 0------------------------------------------------------------------------------------ * 899 226 0 5003,6593,659 0 711-0000-395.10-02EMPLOYEE-HEALTH 1,458,3761,442,5501,750,6001,750,600956,264820,7451,707,150 LEVELTEXT TEXTAMT 02ALLEMPLOYEES 1,707,150 ANNUALIZEPLUS4% 1,707,150 711-0000-395.10-04DENTALANDVISIONPLAN 471,231484,639537,400537,400295,962253,827528,000 LEVELTEXT TEXTAMT 02EMPLOYEEDEDUCTIONS 528,000 ANNUALIZEPLUS4% 528,000 711-0000-395.10-05ADDITIONALFLEX 250,830230,223305,000305,000124,070106,677213,000 LEVELTEXT TEXTAMT 02EMPLOYEEFLEXSPENDING 213,000213,000 711-0000-395.10-06DEPENDENTCARE 33,76031,55837,00037,00024,80521,20440,000 LEVELTEXT TEXTAMT 02EMPLOYEEDEPENDENTCARE 40,00040,000 711-0000-395.10-10PENSIONMEDICAL&LIFE 283,335282,483304,800304,800208,294181,853378,000 LEVELTEXT TEXTAMT 02RETIREEEMPLOYEEPENSION 378,000 67 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue ANNUALIZEPLUS4% 378,000 711-0000-395.10-13SPOUSALSURCHARGE 0112,350118,500118,50066,48557,005135,000 LEVELTEXT TEXTAMT 02ANNUALIZEANDINCREASEDBY$5PERMONTH(20%) 135,000135,000 711-0000-395.10-50COBRARECEIPTS 83,54961,31354,00054,00010,2858,32020,000 LEVELTEXT TEXTAMT 02EMPLOYEECOBRA 20,000 ANNUALIZERECENTMONTHDON'TINCREASE-ASSUMEEMPLOYEESWILLGOTOTHEEXCHANGE 20,000 711-0000-395.20-07LIFEINSURANCEPREMIUM 156,759152,519153,700153,70089,13676,415153,700 LEVELTEXT TEXTAMT 02EMPLOYERRETIREELIFEINSURANCE 153,700 ANNUALIZE 153,700 711-0000-395.20-08L-TERMDISABILITYPREMIUM52,65249,94550,00050,00032,27227,53250,000LEVELTEXT TEXTAMT 02EMPLOYERLONGTERMDISABILITY/SHORTTERMDISABILIT 50,000 ANNUALIZE 50,000 711-0000-395.20-10PENSIONMEDICAL 516,770455,712604,800604,800227,104188,752407,000 LEVELTEXT TEXTAMT 02EMPLOYERPORTIONOFRETIREEMEDICAL 407,000 ANNUALIZED+8%INCREASE 407,000 711-0000-395.20-11EMPLOYERCONTRIBUTIONS9,281,07410,932,29013,235,70013,235,7007,642,5496,539,07214,124,000LEVELTEXT TEXTAMT 02EMPLOYERTEAMSTER/NONBARGAINING/POLICE/FIRE 14,124,000 ANNUALIZEPLUS8% 14,124,000 711-0000-395.20-12FIRE-EMPLOYER 20,208 0 0 0 0 0 0 711-0000-395.20-13POLICE-EMPLOYER 77,464 0 0 0 0 0 0 68 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 711-0000-395.20-52POLICEREBATE 71,991 0 0 0 0 0 0 711-0000-395.20-54FIREFAMILY 42 0 0 0 0 0 0 711-0000-395.20-56TM&NBSINGLE 137,495 0 0 0 0 0 0------------------------------------------------------------------------------------ * 12,895,53614,235,58217,151,50017,151,5009,677,2268,281,40117,755,850 711-0000-396.01-00SPECIFICSTOPLOSS 406,757109,133 01,000759,628607,820 0------------------------------------------------------------------------------------ * 406,757109,133 01,000759,628607,820 0------------------------------------------------------------------------------------ **SELFFUNDEDEMPLOYEEBENE 13,318,97714,379,51317,174,84517,176,34510,466,9168,916,72717,795,850 ------------------------------------------------------------------------------------ ***SELFFUNDEDEMPLOYEEBENE 13,318,97714,379,51317,174,84517,176,34510,466,9168,916,72717,795,85013,318,97714,379,51317,174,84517,176,34510,466,9168,916,72717,795,850 69 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures SELFFUNDEDEMPLOYEEBENE711-0401-671.10-03SEASONAL&INTERNS 0 04,0004,000 0 0 0 711-0401-671.11-01FICA-REGULAR 0 0 306 306 0 0 0 711-0401-671.11-07UNEMPLOYMENTCOMP 0 10 10 101,223 0 0------------------------------------------------------------------------------------ *PERSONNELSERVICES 0 104,3164,3161,223 0 0 711-0401-671.21-02STATIONERY&PRINTING 93 7 500 500 0 0 500 LEVELTEXT TEXTAMT 02CITYPRINTSHOPFORWELLNESS 500500 711-0401-671.21-03OTHEROFFICESUPPLIES 0 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02FORWELLNESS 500500 711-0401-671.22-25WELLNESSPROGRAMSUPPLIES38,54012,13316,87516,875 753 51316,875 LEVELTEXT TEXTAMT 02FITBITS/BODYBUGG 5,000 GRILLING/COOKINGSUPPLIES 2,000 MARTIN'SCOOKINGDEMO&SHOPPING 1,000 PROMOTIONAL/EDUCATIONALMATERIALS 1,000 SUPPLIESFORGROUP/SPOUSEPHYSICALEVENT 1,200 MISCNEWPROGRAMS 3,775 DININGWITHDIABETES 300 PRIZESFORCONTEST 960 PRIZESFORCHALLENGES 800 SUPPLIESFORLUNCHNLEARN 600 SCALES 24016,875 ------------------------------------------------------------------------------------ *SUPPLIES 38,63312,14017,87517,875 753 51317,875711-0401-671.31-06OTHERPROFESSIONALSVCS.238,615266,431196,690211,599104,72384,849158,000LEVELTEXT TEXTAMT 02GIBSONADVISORY(INCLUDESWAKELY) 85,000 INFINISOURCECOBRA 8,000 ASSETHEALTH-PORTAL&COURSES 60,000 ASSETHEALTH-PAPERFORMS 1,000 ACAREPORTING 4,000 158,000 70 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures711-0401-671.31-08WELLNESSPROGRAMSERVICES34,02328,98050,00050,00016,45313,90350,000LEVELTEXT TEXTAMT 02OBRIENFITNESSCENTER 12,000 PARKSSTAFF-AMANDA 18,000 SPEAKERS 7,000 MARTIN'SSPEAKERS 3,000 OUTSIDEPROGRAMSBROUGHTIN 3,000 MISCNEWPROGRAMS 2,000 HEALTHFAIR 5,000 50,000 711-0401-671.31-70ADMFEEALLOCATION 360,815431,763 0 0 0 0 0 711-0401-671.32-02POSTAGE 466 1391,0001,000 9 8 150 LEVELTEXT TEXTAMT 02ESTIMATE 150150 711-0401-671.32-21TRAVEL-MILEAGE 29 0 300 300 0 0 100 LEVELTEXT TEXTAMT 02MILEAGE 100100 711-0401-671.32-22TRAVEL-AIRFARE 0 7921,5001,500 0 0 800 LEVELTEXT TEXTAMT 02AIRFARE 800800 711-0401-671.32-23TRAVEL-HOTEL 144 9531,5001,500 0 01,000 LEVELTEXT TEXTAMT 02HOTEL 1,0001,000 711-0401-671.32-24TRAVEL-MEALS 44 3751,0001,000 0 0 400 LEVELTEXT TEXTAMT 02MEALS 400400 711-0401-671.32-25TRAVEL-OTHER 12 2621,0001,000 0 0 300 LEVELTEXT TEXTAMT 02OTHER 300300 71 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 711-0401-671.34-05LIFE 111,923105,650118,000118,00044,47035,525115,000 LEVELTEXT TEXTAMT 02SYMETRA 115,000115,000 711-0401-671.34-06LONGTERMDISABILITY 52,92450,08156,00056,00025,51420,37365,000 LEVELTEXT TEXTAMT 02SYMETRA 65,00065,000 711-0401-671.34-13EMPLOYEEASSISTANCEPROG.42,62352,36855,00055,00022,80718,96255,000LEVELTEXT TEXTAMT 02NEWAVENUES 55,00055,000 711-0401-671.34-14VISIONPLAN 134,577147,160153,000153,00085,63573,532158,000 LEVELTEXT TEXTAMT 02ESTIMATEPERWAKELY 158,000158,000 711-0401-671.34-15DENTALPLAN 513,453505,718533,000533,000293,328251,937535,000 LEVELTEXT TEXTAMT 02ESTIMATEPERWAKLEY 535,000535,000 711-0401-671.34-16FLEXCLAIMS 174,062172,240242,000242,00077,86468,160225,000 LEVELTEXT TEXTAMT 02EMPLOYEECONTRIBUTIONS-PASSTHRU 225,000225,000 711-0401-671.34-17MEDICALCLAIMS 11,833,65710,985,78013,250,00011,750,0006,228,3005,472,13211,666,645 LEVELTEXT TEXTAMT 02PERWAKELY 13,766,645 LESSESTIMATEDDRUGCOSTS-SEPERATLYSTATED 2,100,000-11,666,645 711-0401-671.34-18CLAIMSADMINISTRATION 763,534689,627714,750714,750338,820285,114691,980 LEVELTEXT TEXTAMT 02ANTHEM$46.18*1089*12 603,480 72 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures ACA$27PERCOVEREDLIFE(2,600EST) 70,200 PCORI$2.17PERCOVEREDLIFE(2,600EST) 5,700 NORTHAMERICAADMINISTRATORS 12,600 691,980 711-0401-671.34-22PRIORYR.FLEX 51,92551,69463,00063,00059,94659,94663,000 LEVELTEXT TEXTAMT 02ESTIMATE 63,00063,000 711-0401-671.34-23SH/TMDISABILITY 37,68068,56466,00066,00023,74316,61475,300 LEVELTEXT TEXTAMT 02ESTIMATEDSYMETRA 69,300 SYMETRAADMINISTRATION 6,000 75,300 711-0401-671.34-24DEPENDENTCARE 37,47128,23426,00026,00011,4467,09029,000 LEVELTEXT TEXTAMT 02ESTIMATE-EMPLOYEEPASSTHROUGH 29,00029,000 711-0401-671.34-25PRIORYEARDEPENDANTCARE9,3469,73111,00011,0005,5715,57111,000LEVELTEXT TEXTAMT 02ESTIMATE-EMPLOYEEPASSTHROUGH 11,00011,000 711-0401-671.34-26SPECIFICSTOPLOSSPREMI.485,834453,956653,000653,000300,219257,238718,300LEVELTEXT TEXTAMT 02ANTHEMSTOPLOSS 718,300718,300 711-0401-671.34-32DRUGCLAIMS 0 0 01,500,0001,196,8881,024,1712,100,000 LEVELTEXT TEXTAMT 02ESTIMATEPERANTHEM 2,100,0002,100,000 711-0401-671.39-01REFNDS,AWARDS,IMDEMNITIES 150 518 08,950-4,2354,235 0 711-0401-671.39-10SUBSCRIPTIONS 750 7501,0001,000 750 7501,000 LEVELTEXT TEXTAMT 02WELLNESSCOUNCILOFINDIANA 1,000 73 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures1,000 711-0401-671.39-38NSFCHECKS 346 0 0 0 0 0 0 711-0401-671.39-70EDUCATION&TRAINING 3981,1182,0002,000 0 02,000 LEVELTEXT TEXTAMT 02REGISTRATIONFORWELLNESSTRAINING/CONFFOR2 2,0002,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 14,884,80114,052,88416,196,74016,202,6998,840,7217,700,11016,721,975 ------------------------------------------------------------------------------------ **CONTROLLER 14,923,43414,065,03416,218,93116,224,8908,842,6977,700,62316,739,850 74 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 711-0425-671.22-24OTHEROPERATINGSUPPLIES 02,400 0 031,20016,34560,000 LEVELTEXT TEXTAMT 02QUESTDIAGNOSTICSANDYOUNGATHEARTPHARMACYEST 60,00060,000 ------------------------------------------------------------------------------------ *SUPPLIES 02,400 0 031,20016,34560,000 711-0425-671.31-06OTHERPROFESSIONALSVCS. 0 01,115,0001,115,000700,312700,312996,000 LEVELTEXT TEXTAMT 02EMPLOYEECLINIC$29.64PMPMX2,800MEMBERS 996,000 BEGINNINGINJANUARY2019,COSTTODECREASEBY$1.37PMPM 996,000 711-0425-671.31-26RECRUITINGEXPENSES 0 0 039,000 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 01,115,0001,154,000700,312700,312996,000------------------------------------------------------------------------------------ **WORKPLACECLINIC/WELLNESS 02,4001,115,0001,154,000731,512716,6571,056,000------------------------------------------------------------------------------------ ***SELFFUNDEDEMPLOYEEBENE 14,923,43414,067,43417,333,93117,378,8909,574,2098,417,28017,795,85014,923,43414,067,43417,333,93117,378,8909,574,2098,417,28017,795,850 75 City of South Bend, Indiana 2017 Budget Unemployment Compensation - 713 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations 102,364 101,681 105,682 39,442 81,000 82,620 84,272 85,958 87,677 (24,682) -23.4% Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 683 1,397 1,600 1,306 2,000 2,000 2,000 2,000 2,000 400 25.0% Transfers In- - - - - - - - - - - Total Revenue 103,047 103,078 107,282 40,748 83,000 84,620 86,272 87,958 89,677 (24,282) -22.6% EXPENDITURES BY PROGRAM 1 Unemployment Compensation Administration 3,705 3,779 3,855 3,932 4,010 3,705 - 2 Unemployment Claims 45,000 45,000 45,000 45,000 45,000 45,000 - 3 Outplacement Services 20,000 20,000 20,000 20,000 20,000 20,000 - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 68,705 68,779 68,855 68,932 69,010 EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 7,224 6,796 7,282 3,642 3,705 3,779 3,855 3,932 4,010 (3,577) -49.1% Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 114,682 68,170 106,600 28,606 65,000 65,000 65,000 65,000 65,000 (41,600) -39.0% Total Services & Charges 121,906 74,966 113,882 32,248 68,705 68,779 68,855 68,932 69,010 (45,177) -39.7% Capital- - - - - - - - - - - Total Expenditures by Type 121,906 74,966 113,882 32,248 68,705 68,779 68,855 68,932 69,010 (45,177) -39.7% Net Surplus / (Deficit)(18,859) 28,112 (6,600) 8,500 14,295 15,841 17,418 19,026 20,667 Beginning Cash Balance 260,030 241,310 269,633 269,633 263,033 277,328 293,169 310,587 329,613 Cash Adjustments(18,720) 28,323 - - - - - - - Ending Cash Balance 241,310 269,633 263,033 278,133 277,328 293,169 310,587 329,613 350,279 Cash Reserves Target 30,477 18,742 28,471 8,062 17,176 17,195 17,214 17,233 17,253 25.00% Explain Significant Revenue and Expenditure Changes Below: No significant changes projected for 2017. Cash balance continues to be very strong and it appears it will continue through 2021. The fund pays unemployment claims and outplacement services costs and charges an percentage allocation of payroll wages to departments to cover the cost. The City may consider reducing the percentage charged if current low claims paid continues. Note: The Cash Reserves Target for this fund is equal to 25% of annual expenditures. 76 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue UNEMPLOYMENTCOMPFUND713-0000-361.00-00INTERESTEARNINGS 6831,3971,6001,6001,4321,3062,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTEARNINGSBASEDONRECENTTRENDS 2,000 ANDHIGHERCASHBALANCES 2,000 ------------------------------------------------------------------------------------ * 6831,3971,6001,6001,4321,3062,000 713-0000-395.20-02EMPLOYER 102,364101,681105,682105,68258,27639,44281,000 LEVELTEXT TEXTAMT 022017DEPARTMENTCOSTSFORUNEMPLOYMENT 81,000 ESTIMATEDAT2%ABOVECURRENTYEARRATES 81,000 ------------------------------------------------------------------------------------ * 102,364101,681105,682105,68258,27639,44281,000------------------------------------------------------------------------------------ **UNEMPLOYMENTCOMPFUND 103,047103,078107,282107,28259,70840,74883,000------------------------------------------------------------------------------------ ***UNEMPLOYMENTCOMPFUND 103,047103,078107,282107,28259,70840,74883,000103,047103,078107,282107,28259,70840,74883,000 77 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures UNEMPLOYMENTCOMPFUND713-0401-671.11-07UNEMPLOYMENTCOMP 114,68254,97080,00080,00020,59217,60645,000 LEVELTEXT TEXTAMT 02UNEMPLOYMENTINTERNALSERVICEFUND 45,000 ALLUNEMPLOYMENTCLAIMSPAIDFROMFUND713 45,000 ------------------------------------------------------------------------------------ *PERSONNELSERVICES 114,68254,97080,00080,00020,59217,60645,000 713-0401-671.31-25OUTPLACEMENTSERVICES 013,20020,00026,60011,00011,00020,000 LEVELTEXT TEXTAMT 02OUTPLACEMENTSERVICESFORDISPLACEDCITYWORKERS 20,000 MOVEDFROMGENERALFUNDFOR2015 20,000 713-0401-671.31-70ADMFEEALLOCATION 7,2246,7967,2827,2824,2493,6423,705 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#1 3,705 ADMINISTRATIVEFEE 3,705 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 7,22419,99627,28233,88215,24914,64223,705------------------------------------------------------------------------------------ **CONTROLLER 121,90674,966107,282113,88235,84132,24868,705------------------------------------------------------------------------------------ ***UNEMPLOYMENTCOMPFUND 121,90674,966107,282113,88235,84132,24868,705121,90674,966107,282113,88235,84132,24868,705 78 City of South Bend, Indiana 2017 Budget VEHICLE/EQUIPMENT LEASING FUND 750 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income- - - - 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 5,500,000 - Transfers In- - - - - - - - - - - Total Revenue- - - - 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 5,500,000 - EXPENDITURES BY PROGRAM 1 Capital Lease Payments 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 5,500,000 - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - 230,000 1,000,000 1,000,000 1,000,000 1,000,000 230,000 - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service:- - - - - - - Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges- - - - - - - - - - - Capital- - - - 5,270,000 5,600,000 5,700,000 5,800,000 5,900,000 5,270,000 - Total Expenditures by Type- - - - 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 5,500,000 - Net Surplus / (Deficit)- - - - - - - - - Beginning Cash Balance- - - - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Cash Adjustments- - - - - - - - - Ending Cash Balance- - - - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Cash Reserves Target- - - - - - - - - 0.00% Explain Significant Revenue and Expenditure Changes Below: The City leases certain vehicles and equipment for the police department, public works and other departments and pays them through capital lease proceeds that are accounted for in this fund. The funds are maintained by trustee financial institutions and expended upon the provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years and the desire is to integrate these records into the formal accounting system in 2017. 79 City of South Bend, Indiana 2017 Budget VEHICLE/EQUIPMENT LEASING FUND 750 Fund Summary - Five-Year Capital Improvement Plan Minimum Equipment$10,000 Thresholds Buildings$100,000Funding2016BUDGET FORECAST Name SourceBudget20172018201920202021Total Justification Replacement CapitalEscrow Payments for City Vehicle Leases Lease- - 6,600,000 6,700,000 6,800,000 6,900,000 27,000,000 Police, Street Dept, Solid Waste, Other City - - - - - - - Departments - Departments Budget Capital Lease - - - - - - - Payments for Five Years - - - - - - - - - - - - - Vehicles: - - - - - - - Solid Waste - CNG Trash Truck - $275,000 Lease- 275,000 - - - - 275,000 Solid Waste - Pickup Truck w/ Dump Bed - $65,000 Lease- 65,000 - - - - 65,000 Solid Waste - Grapple Truck - $250,000 Lease- 250,000 - - - - 250,000 Police Vehicles & Equipment Lease- 1,250,000 - - - - 1,250,000 EMS Capital - 1 Aerial Truck Lease- 1,000,000 - - - - 1,000,000 MVH - 2 CNG Tandem Axle Dump Trucks w/ snow equipLease- 450,000 - - - - 450,000 Consold Build 600 - 2017 4WD Pickup Lease- 45,000 - - - - 45,000 Consold Build 600 - 2017 4WD Pickup Lease- 45,000 - - - - 45,000 Consold Build 600 - 2018 chassis Lease- 45,000 - - - - 45,000 Consold Build 600 - Animal box (removable from chassis) Lease- 30,000 - - - - 30,000 Other - 505,000 - - - - 505,000 Equipment: - - - - - - - Equipment for Police Cars Lease 250,000 - - - - 250,000 Water Meters Lease- 960,000 - - - - 960,000 Other 100,000 - - - - 100,000 Supplies: - - - - - - - Solid Waste - Totes - $230,000 Lease- 230,000 - - - - 230,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Project Capital - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Totals - 5,500,000 6,600,000 6,700,000 6,800,000 6,900,000 32,500,000 80 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue EQUIPMENT/VEHICLELEASING750-0000-361.00-00INTERESTEARNINGS 0 0 0 0 0 01,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTEARNINGSONESCROWFUNDS 1,0001,000 ------------------------------------------------------------------------------------ * 0000001,000 750-0000-393.00-00DEBTPROCEEDS 0 0 0 0 0 05,499,000 LEVELTEXT TEXTAMT 02CAPITALLEASEDEBTPROCEEDSDEPOSITEDINTOESCROW5,499,000ACCOUNTSTOPURCHASELEASEDVEHICLESANDEQUIPMENT 5,499,000 ------------------------------------------------------------------------------------ * 0 0 0 0 0 05,499,000------------------------------------------------------------------------------------ **EQUIPMENT/VEHICLELEASING 0 0 0 0 0 05,500,000------------------------------------------------------------------------------------ ***EQUIPMENT/VEHICLELEASING 0 0 0 0 0 05,500,000 0 0 0 0 0 05,500,000 81 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures EQUIPMENT/VEHICLELEASING750-0000-413.22-24OTHERSUPPLIES 0 0 0 0 0 0230,000 LEVELTEXT TEXTAMT 02ESCROWPAYMENTSFORCONTAINERSANDSUPPLIES 230,000 SOLIDWASTE:TOTES-$230,000 230,000 ------------------------------------------------------------------------------------ *SUPPLIES 0 0 0 0 0 0230,000 750-0000-413.43-02MOTOREQUIPMENT 0 0 0 0 0 03,960,000 LEVELTEXT TEXTAMT 02ESCROWPAYMENTSFORCITYVEHICLELEASES 3,960,000 POLICE,STREETDEPT,SOLIDWASTER,OTHERCITYDEPARTMENTS-DEPARTMENTSBUDGETCAPITALLEASEPAYMENTSFORFIVEYEARS.INCLUDES:SOLIDWASTE:CNGTRASHTRUCK-$275,000SOLIDWASTE:PICKUPTRUCKWITHDUMPBED-$65,000SOLIDWASTE:GRAPPLETRUCK-$250,000POLICE:VEHICLES-$1,250,000EMS:1AERIALTRUCK-$1,000,000MVH:2CNGTANDEMAXLEDUMPTRUCKS-$450,000BLDGDEPT:220174WDPICKUPTRUCKS-$90,000BLDGDEPT:2018CHASSIS-$45,000BLDGDEPT:ANIMALBOX-$30,000OTHER-$505,000 3,960,000 750-0000-413.43-09EQUIPMENT 0 0 0 0 0 01,310,000 LEVELTEXT TEXTAMT 02ESCROWPAYMENTSFORMETERSANDVEHICLEEQUIPMENT1,310,000WATERMETERS-$960,000EQUIPMENTFORPOLICECARS-$250,000OTHER-$100,000 1,310,000 ------------------------------------------------------------------------------------ *CAPITAL 0 0 0 0 0 05,270,000------------------------------------------------------------------------------------ **EQUIPMENT/VEHICLELEASING 0 0 0 0 0 05,500,000------------------------------------------------------------------------------------ ***EQUIPMENT/VEHICLELEASING 0 0 0 0 0 05,500,000 82 City of South Bend, Indiana 2017 Budget South Bend Building Corporation - 755 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income- - - - 4,000 4,000 4,000 4,000 4,000 4,000 - Transfers In- - - - 2,639,214 2,628,025 2,623,894 2,621,085 2,216,580 2,639,214 - Total Revenue- - - - 2,643,214 2,632,025 2,627,894 2,625,085 2,220,580 2,643,214 - EXPENDITURES BY PROGRAM 1 Debt Service 2,643,214 2,632,025 2,627,894 2,625,085 2,220,580 2,643,214 - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - 2,643,214 2,632,025 2,627,894 2,625,085 2,220,580 EXPENDITURES BY TYPE Personnel Salaries & Wages- - - - - - - - - - - Fringe Benefits- - - - - - - - - - - Total Personnel- - - - - - - - - - - Supplies- - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training- - - - - - - - - - - Travel- - - - - - - - - - - Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal- - - - 2,040,000 2,100,000 2,175,000 2,250,000 2,000,000 2,040,000 - Interest & Fees- - - - 603,214 532,025 452,894 375,085 220,580 603,214 - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Total Services & Charges- - - - 2,643,214 2,632,025 2,627,894 2,625,085 2,220,580 2,643,214 - Capital- - - - - - - - - - - Total Expenditures by Type- - - - 2,643,214 2,632,025 2,627,894 2,625,085 2,220,580 2,643,214 - Net Surplus / (Deficit)- - - - - - - - - Beginning Cash Balance- - - - 750,000 750,000 750,000 750,000 750,000 Cash Adjustments- - - - - - - - - Ending Cash Balance- - - - 750,000 750,000 750,000 750,000 750,000 Cash Reserves Target- - - - - - - - - 0.00% Explain Significant Revenue and Expenditure Changes Below: The South Bend Building Corporation receives debt service payments from the City and passes them through to trustee banks and bondholders. The South Bend Building Corporation is a separate legal entity and the City wishes to formally integrate its operations into its formal accounting system in 2017. The South Bend Building Corporation is reported as a fund in the City's Comprehensive Annual Financial Report (CAFR). 83 2016 2016 20166/30/162017 20142015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue SBBUILDINGCORPORATION755-0000-361.00-00INTERESTEARNINGS 0 0 00004,000 LEVELTEXT TEXTAMT 02ESTIMATEDESCROWINTERESTEARNINGS 4,0004,000 ------------------------------------------------------------------------------------ * 0000004,000 755-0000-392.00-00INTERFUNDOPER.TRANSFER 0 0 00002,639,214 LEVELTEXT TEXTAMT 02CITYCONTRIBUTIONS(DEBTSERVICE)FORBUILDING 2,639,214 CORPORATIONBONDS 2,639,214 ------------------------------------------------------------------------------------ * 0000002,639,214------------------------------------------------------------------------------------ **SBBUILDINGCORPORATION 0 0 00002,643,214------------------------------------------------------------------------------------ ***SBBUILDINGCORPORATION 0 0 00002,643,2140000002,643,214 84 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures SBBUILDINGCORPORATION755-0602-431.37-11CAPITALLEASEPRINCIPAL 0 0 0 0 0 02,040,000 LEVELTEXT TEXTAMT 02DEBTSERVICEPRINCIPALPAIDTHROUGHESCROW:2012POLICE&FIREREFUNDING#39 1,240,000 2010PUBLICWORKSBUILDINGREFUNDING#36 575,000 2013EMSTRAININGTOWER/FIRESTATION#148 225,000 2,040,000 755-0602-431.37-12CAPITALLEASEINTEREST 0 0 0 0 0 0599,214 LEVELTEXT TEXTAMT 02DEBTSERVICEINTERESTPAIDTHROUGHESCROW:2012POLICE&FIREREFUNDING#39 325,740 2010PUBLICWORKSBUILDINGREFUNDING#36 95,994 2013EMSTRAININGTOWER&FIRESTATION#148 177,480599,214 755-0602-431.38-03PAYINGAGENTFEES 0 0 0 0 0 04,000 LEVELTEXT TEXTAMT 02ESTIMATEDPAYINGAGENTFEES 4,0004,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 0 0 0 0 02,643,214------------------------------------------------------------------------------------ **ENGINEERING 0 0 0 0 0 02,643,214------------------------------------------------------------------------------------ ***SBBUILDINGCORPORATION 0 0 0 0 0 02,643,214 0 0 0 0 0 02,643,214 85 City of South Bend, Indiana 2017 Budget Admin & Finance - 101-0401 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change EXPENDITURES BY PROGRAM 1 Diversity & Inclusion Efforts- - 2 Financial Reporting- - 3 Budget Development- - 4 Accounts Payable- - 5 Payroll Processing- - 6 Purchasing and Contract Review- - 7 City-Wide Human Resource Events- - 8 Personnel Records Management- - 9 Talent Management- - 10 Other Programs- - - - - - - EXPENDITURES BY TYPE Personnel Salaries & Wages 1,266,498 1,207,387 1,403,894 508,356 1,405,390 1,433,498 1,462,168 1,491,411 1,521,239 1,496 0.1% Fringe Benefits 437,093 437,706 575,030 207,413 632,708 683,325 737,991 797,030 860,792 57,678 10.0% Total Personnel 1,703,591 1,645,093 1,978,924 715,769 2,038,098 2,116,822 2,200,158 2,288,441 2,382,032 59,174 3.0% Supplies 32,507 32,487 42,034 11,144 23,500 23,500 23,500 23,500 23,500 (18,534) -44.1% Services & Charges Professional Services 121,070 51,207 98,390 41,368 44,600 66,000 69,000 72,000 75,000 (53,790) -54.7% Printing & Advertising 3,141 891 3,000 878 1,500 1,000 1,000 500 500 (1,500) -50.0% Utilities- - - - - - - - - - - Education & Training 19,757 9,665 13,159 5,415 9,960 9,960 9,960 9,960 9,960 (3,199) -24.3% Travel 16,553 7,848 13,850 4,227 12,600 12,600 12,600 12,600 12,600 (1,250) -9.0% Repairs & Maintenance 9,669 10,006 6,749 2,576 8,000 8,000 8,000 8,000 8,000 1,251 18.5% Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 15,660 17,818 33,490 17,498 233,767 238,442 243,211 248,075 253,037 200,277 598.0% Debt Service: Principal 2,056 2,440 4,908 2,080 4,493 2,801 2,295 2,430 - (415) -8.5% Interest & Fees 515 1,732 264 250 586 347 211 76 - 322 122.0% Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 26,736 34,015 32,720 14,530 22,939 117,939 120,298 122,704 125,158 (9,781) -29.9% Total Services & Charges 215,157 135,622 206,530 88,822 338,445 457,089 466,575 476,345 484,255 131,915 63.9% Capital- - - - - - - - - - - Total Expenditures by Type 1,951,255 1,813,202 2,227,488 815,735 2,400,043 2,597,412 2,690,233 2,788,286 2,889,786 172,555 7.7% Explain Significant Revenue and Expenditure Changes Below: Increase in projected spending for 2017 is due to an organizational restructure which moved out all Information Technology personnel to Fund 279 (Innovation and Technology) and moved in all top level fiscal officers to provide better efficiencies across the City. Also increasing are the allocations. This change was made in order to show each department the full cost of administrative functions. 86 City of South Bend, Indiana 2017 Budget Admin & Finance - 101-0401 Fund Summary - Full-Time Employees Report ONLY Full-Time positions 2016 2017 2015 Amended 6/30/2016 Proposed Forecast Position Actual Budget Actual Budget 2018 2019 2020 2021 Staffing (Full-Time Employees) Non-Bargaining City Controller 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Deputy City Controller 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Director of City Finance (Treasury)1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Performance Improvement Manager 1.0 1.0 1.0 - - - - - Accounts Payable Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Financial Specialist II 1.0 1.0 1.0 - - - - - Payroll Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Accounting Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Senior Budget Analyst 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0 Director of Human Resources 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Talent Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Benefits Manager 1.0 1.0 - - - - - - System Specialist IV 3.0 3.0 3.0 - - - - - System Specialist III 1.0 1.0 1.0 - - - - - System Specialist II 1.0 1.0 1.0 - - - - - System Specialist II (Help Desk)1.0 1.0 1.0 - - - - - Purchasing Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Diversity Officer (purchasing)1.0 - - - - - - - HR Generalist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Diversity Compliance/Inclusion Officer- 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Sr. HR Generalist- 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Director of Accounting & Budget- - - 1.0 1.0 1.0 1.0 1.0 Director of Finance (Various Depts)- - - 6.0 6.0 6.0 6.0 6.0 Grants Administrator- - - 1.0 1.0 1.0 1.0 1.0 Total Non-Bargaining 22.0 23.0 21.0 22.0 22.0 22.0 22.0 22.0 Bargaining - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Bargaining- - - - - - - - Total Full-Time Employees 22.0 23.0 21.0 22.0 22.0 22.0 22.0 22.0 Explain Significant Staffing Changes Below: All Information Technology staff was moved into Fund 279 and fiscal officer salaries were moved to the Administration & Finance budget in order to better account for the positions and for better efficiencies of scale. 87 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue GENERALFUND101-0401-360.00-00MISCELLANEOUSREVENUE 829 336 0 0 0 0 0 101-0401-360.87-00P-CARDCOMMISSIONS 0 010,00013,54813,54813,54812,000 LEVELTEXT TEXTAMT 02P-CARDCOMMISSIONTOBEREC'DIN2017BASEDON 12,000 2016PURCHASES-1%OFTOTALSPENDFOR2016 12,000 101-0401-360.90-00SETTLEMENTFEES 3,021 0 0 0 0 0 0------------------------------------------------------------------------------------ * 3,850 33610,00013,54813,54813,54812,000 101-0401-380.10-62OFFICEMAXREBATE 602 612 0 0 0 0 0 101-0401-380.10-99MISC.REIMBURSEMENTS 0 220 50 502,4932,493 50------------------------------------------------------------------------------------ * 602 832 50 502,4932,493 50------------------------------------------------------------------------------------ **CONTROLLER 4,4521,16810,05013,59816,04116,04112,050------------------------------------------------------------------------------------ ***GENERALFUND 4,4521,16810,05013,59816,04116,04112,0504,4521,16810,05013,59816,04116,04112,050 88 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures GENERALFUND101-0401-415.10-01REGULARSALARIES 1,195,5161,170,0531,375,2741,344,974618,531490,2351,405,390 LEVELTEXT TEXTAMT 02CITYCONTROLLER 117,171 DEPUTYCITYCONTROLLER 95,509 DIRECTORCITYFINANCE 73,200 ACCOUNTSPAYABLESUPERVISOR 47,140 PAYROLLSUPERVISOR(1%INCREASE) 45,450 ACCOUNTINGASSISTANT(1%INCREASE) 42,353 ADMINISTRATIVEASSISTANTII(2%INCREASE) 40,907 SENIORBUDGETANALYST 61,200 DIRECTORHUMANRESOURCES 86,597 TALENTMANAGER 66,300 PURCHASINGMANAGER(2%INCREASE) 66,254 HRGENERALIST/BENEFITSCOORDINATOR 40,000 HRGENERALIST 33,660 DIVERSITYCOMPLIANCE/INCLUSIONOFFICER 75,000 SR.HRGENERALIST(PUBLICSAFETYFOCUS) 60,000 FISCALOFFICERS(FORMERLYINDEPTBUDGETS):CHIEFFISCALOFFICER(POLICEFINANCEDIRECTOR) 73,201 DIRECTOROFFINANCE-WATERWORKS 65,249 DIRECTOROFFINANCE-WASTEWATER 60,914 DIRECTOROFFINANCE-MORRIS/PALAIS 60,914 DIRECTOROFFINANCE-PARKS 62,320 DIRECTOROFFINANCE-GENERAL 60,914 DIRECTOR1DCI-ADM&FINANCETEAM 69,181 SALARIESUNDERCAP-FISCALOFFICERS 9,000- SALARIESUNDERCAP-OTHERS 65,000- ADJUSTMENTFORPURCHASINGMANAGER-RETIRE1ST 16,563 QUARTER,2017($66,254X25%)GRANTSADMINISTRATOR(FORMERLYASSOCIATEIDCI) 59,393 TOTALFTEMPLOYEES-24 1,405,390 101-0401-415.10-03SEASONAL&INTERNS 70,90936,67417,60031,60017,29310,003 0 LEVELTEXT TEXTAMT 02HRINTERNS-2INTERNSX9WEEKS(ELIMINATED)FINANCEINTERN-1INTERNX9WEEKS(ELIMINATED)101-0401-415.10-04OVERTIME 73 660 600 600 222 118 0 101-0401-415.10-09PERMANENTPARTTIME 0 018,72018,720 0 0 0 LEVELTEXT TEXTAMT 02HUMANRESOURCESGENERALIST-PARTTIME/RECEPTIONISELIMINATED 101-0401-415.10-10HIRINGBONUS 0 0 08,0008,0008,000 0 101-0401-415.11-01FICATAXES 92,55689,649108,033108,03347,71737,578107,512 89 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures LEVELTEXT TEXTAMT 02TOTALPAYROLL$1,405,390X7.65% 107,512107,512 101-0401-415.11-04PERFRETIREMENT 132,915130,302154,098154,09870,18255,806157,404 LEVELTEXT TEXTAMT 02ELIGIBLEWAGES$1,405,390X11.2% 157,404157,404 101-0401-415.11-07UNEMPLOYMENTCOMP 3,4473,2603,5313,5311,035 6933,514 LEVELTEXT TEXTAMT 02UNEMPLOYMENTALLWAGES-$1,405,390X0.25% 3,5143,514 101-0401-415.11-08HEALTHINSURANCE 182,974199,580294,888294,888122,633106,580359,858 LEVELTEXT TEXTAMT 02HEALTHINSURANCE-23X$15,550PERYEAR 357,650 LTD-23X$96PERYEAR 2,208 359,858 101-0401-415.11-09LIFEINSURANCE 2,4402,3052,7602,7601,1751,0052,760 LEVELTEXT TEXTAMT 02LIFEINSURANCE-23X$120 2,7602,760 101-0401-415.11-12AUTOALLOWANCE 4,300 150 07,2005,2004,800 0 101-0401-415.11-22PARKINGALLOWANCE 13,2048,507 0 0 336-336- 0 LEVELTEXT TEXTAMT 02ESTIMATEDCOSTSFOR2016(MOVETOCITYLOT)101-0401-415.11-24CELLPHONEALLOWANCE 4,1402,8753,4203,4201,2301,015 660 LEVELTEXT TEXTAMT 02HREMPLOYEE($55X12MONTHS) 660660 101-0401-415.11-25FRINGEBENEFITSTAXES 1,1171,078 01,100 349 2721,000 LEVELTEXT TEXTAMT 02MISCTAXESONFRINGEBENEFITS 1,0001,000 ------------------------------------------------------------------------------------ 90 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures *PERSONNELSERVICES 1,703,5911,645,0931,978,9241,978,924893,231715,7692,038,098 101-0401-415.21-02PRINTSHOP 7,4948,9271,7071,707 502 4621,500 LEVELTEXT TEXTAMT 02ADDITIONALPRINTINGCOSTS 1,5001,500 101-0401-415.21-03CENTRALSTORES-OFFICE 3,4673,8953,5003,5002,0421,8954,000 LEVELTEXT TEXTAMT 02ESTIMATEDCOSTS2017 4,0004,000 101-0401-415.21-04OTHEROFFICESUPPLIES 20,56416,78917,00014,1006,5545,66616,000 LEVELTEXT TEXTAMT 02ESTIMATEDCOSTS2017 16,00016,000 101-0401-415.21-05SMALLOFFICEEQUIPMENT 9822,8761,0004,7273,4273,1212,000 LEVELTEXT TEXTAMT 02ESTIMATEDCOSTS2017 2,0002,000 101-0401-415.21-99MUNICIPALIDCARDCOSTS 0 018,00018,000 0 0 0------------------------------------------------------------------------------------ *SUPPLIES 32,50732,48741,20742,03412,52511,14323,500 101-0401-415.31-01LEGALSERVICES 550 799 0 200 200 200 0101-0401-415.31-06OTHERPROFESSIONALSVCS107,32050,36224,30094,69045,07641,16844,600LEVELTEXT TEXTAMT 02NYHART-GASB45UPDATE-EVERYTWOYEARS2016CAFRPREPARATIONASSISTANCE-PLANTEMORAN 15,050 DIVERSITYRECRUITMENTEXPENSE-JOBFAIR,JOBBOARD 10,000 PURCHASINGCONSULTING 5,000 CAFRPREPARATIONCONSULTING 5,000 MCDCBONDDISCLOSURECOMPLIANCE(UMBAUGH) 9,550 44,600 101-0401-415.31-25OUTPLACEMENTSERVICES 13,200 0 0 0 0 0 0 101-0401-415.31-39COLLECTIONAGENCYEXPENSE 0 46 0 0 0 0 0101-0401-415.31-71CENTRALSTORESALLOCATION2,0762,3782,3212,3211,3511,1582,555LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#3-CENTRALSTORES 2,555 91 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures2,555 101-0401-415.31-73PRINTSHOPALLOCATION 0 06,0496,0493,5283,0248,988 LEVELTEXT TEXTAMT 022017ALLOCATION 8,9888,988 101-0401-415.31-75311CALLCENTERALLOC 0 05,1115,1113,8743,308 0 101-0401-415.32-02POSTAGE/FREIGHT 6,8037,3827,5007,5004,8524,3697,500 LEVELTEXT TEXTAMT 02ESTIMATEPOSTAGECOSTS2017 7,5007,500 101-0401-415.32-21TRAVEL-MILEAGE 8671,8602,0002,000 834 7642,200 LEVELTEXT TEXTAMT 02ESTIMATEDTRAVELCOSTS-DLGF,SBOA,IACT 1,000 OTHERTRAVELTOLOCALMEETINGS 800 FISCALOFFICERTRAVEL 400 2,200 101-0401-415.32-22TRAVEL-AIRFARE 3,9291,2813,5003,5001,343 8823,300 LEVELTEXT TEXTAMT 02GFOAANNUALCONFERENCE 1,500 MISCHRTRAINING 1,000 FISCALOFFICETRAVEL 800 3,300 101-0401-415.32-23TRAVEL-HOTEL 9,0613,3586,0006,0002,4801,9435,000 LEVELTEXT TEXTAMT 02GFOACONFERENCE 2,000 HRCONFERENCES 2,000 FISCALOFFICERTRAVEL 1,0005,000 101-0401-415.32-24TRAVEL-MEALS 1,706 6631,8001,800 315 2671,500 LEVELTEXT TEXTAMT 02GFOACONFERENCE 500 HRCONFERENCES 500 FISCALOFFICERTRAVEL 500 1,500 101-0401-415.32-25TRAVEL-OTHER 990 686 550 550 442 371 600 92 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures LEVELTEXT TEXTAMT 02GFOACONFERENCE 200 HRCONFERENCES 300 FISCALOFFICERTRAVEL 100600 101-0401-415.33-01OUTSIDEPRINTINGSERVICES 0 0 500 500 0 0 0 101-0401-415.33-02PUBLICATIONLEGALNOTICE 3,141 8912,5002,500 878 8781,500 LEVELTEXT TEXTAMT 02SOUTHBENDTRIBUNEANDTRICOUNTYNEWSLEGALADS 1,500 BUSINESSLICENSINGANDANNUALGATEWAYREPORTS 1,500 101-0401-415.34-02LIABILITYINSURANCE 4,3925,6169,1779,1775,3554,5904,705 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#5 4,705 LIABILITYINSURANCE 4,705 101-0401-415.36-01BUILDINGS 311 425 01,2001,1491,149 0 101-0401-415.36-02OFFICEEQUIPMENT 9,3589,5815,0008,5496,1621,4278,000 LEVELTEXT TEXTAMT 02COPIERMAINTENANCE 8,0008,000 101-0401-415.36-04COMPUTEREQUIPMENT 9,1929,82410,83210,8326,3215,418217,519 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATIONINFORMATIONTECH 217,519217,519 101-0401-415.37-11CAPITALLEASEPRINCIPAL 2,0562,4404,9084,9083,0242,0804,493 LEVELTEXT TEXTAMT 022013ADMINISTRATIVECOPIER 2,445 2016ADMINISTRATIVECOPIER 2,0484,493 101-0401-415.37-12CAPITALLEASEINTEREST 515 132 264 764 366 250 586 LEVELTEXT TEXTAMT 022013ADMINISTRATIVECOPIER 127 2016ADMINISTRATIVECOPIER 459586 93 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 101-0401-415.38-03PAYINGAGENTFEES 01,600 0 0 0 0 0 101-0401-415.39-01REFNDS,AWARDS,IMDEMNITIES 0 0 0 110 110 110 0 101-0401-415.39-10SUBSCRIPTIONS 587 270 6001,7001,6951,6951,700 LEVELTEXT TEXTAMT 02NEWSPAPERSANDPROFESSIONALJOURNALS 1,7001,700 101-0401-415.39-11DUES&MEMBERSHIPS 3,2443,1453,5844,0291,8941,8043,939 LEVELTEXT TEXTAMT 02GFOA 1,680 ASSOCIATIONOFGOVERNMENTACCOUNTANTS 95 AMERICANPAYROLLASSCOCIATION 219 IMA 225 SOCIETYOFHUMANRESOURCES 570 MICHIANASOCIETYOFHUMANRESOURCES 35 DIVERSITYDUES 500 (INMINORITYSUPPLIERSCOUNCIL,WOMEN'SBUSENTERCOUNCIL) INTERNATIONALPUBLICMANAGEMENT 390 FINANCIALEXECUTIVES 225 3,939 101-0401-415.39-39BANKCREDITCARDCHARGES 1,3001,3731,5001,5001,2871,1433,000 LEVELTEXT TEXTAMT 02BUSINESSLICENSEFUNCTIONACCEPTSCREDITCARD 3,000 ESTIMATEBASEDONTRENDS 3,000 101-0401-415.39-70EDUCATION&TRAINING 19,7579,66512,96013,1595,4155,4159,960 LEVELTEXT TEXTAMT 02GFOAANNUALCONFERENCE 1,600 PAYROLLCONTINUINGEDUCATION 1,760 IACTBUDGETSEMINARS 600 STATEBOARDOFACCOUNTSTRAINING 500 OTHERGFOA/FINANCETRAINING 1,500 OTHERHRTRAINING 2,000 FISCALOFFICERTRAINING 2,0009,960 101-0401-415.39-89MISCCHARGES&SERVICES14,80221,84522,00017,8816,3815,4096,800LEVELTEXT TEXTAMT 02DIVERSITYMEETINGCOSTS 1,600 94 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures OTHERCOSTS 1,000 WOMEN'SLEADERSHIPCONFERENCE(REMOVEDFOR2017)BUDGETKICKOFFMEETING 700 VETERNS'LUNCHEON 3,5006,800 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 215,157135,622132,956206,530104,33288,823338,445------------------------------------------------------------------------------------ **CONTROLLER 1,951,2551,813,2022,153,0872,227,4881,010,088815,7362,400,043------------------------------------------------------------------------------------ ***GENERALFUND 1,951,2551,813,2022,153,0872,227,4881,010,088815,7362,400,0431,951,2551,813,2022,153,0872,227,4881,010,088815,7362,400,043 95 City of South Bend, Indiana 2017 Budget Human Rights - 101-1008 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change EXPENDITURES BY PROGRAM 1- - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - - - - - - EXPENDITURES BY TYPE Personnel Salaries & Wages 198,824 215,714 213,967 94,759 185,167 188,870 192,648 196,501 200,431 (28,800) -13.5% Fringe Benefits 68,513 77,100 84,676 39,862 100,226 108,244 116,904 126,256 136,356 15,550 18.4% Total Personnel 267,337 292,814 298,643 134,621 285,393 297,114 309,551 322,757 336,787 (13,250) -4.4% Supplies 1,353 954 1,546 382 1,037 1,037 1,037 1,037 1,037 (509) -32.9% Services & Charges Professional Services - 1,561 - - 800 800 800 800 800 800 - Printing & Advertising 502 509 600 393 600 600 600 600 600 - 0.0% Utilities- - - - - - - - - - - Education & Training- - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0.0% Travel- - - - - - - - - - - Repairs & Maintenance 10,727 9,896 8,692 4,388 8,942 8,942 8,942 8,942 8,942 250 2.9% Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 4,752 5,150 6,295 3,144 64,940 66,239 67,563 68,915 70,293 58,645 931.6% Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 49,472 50,452 52,950 20,007 52,950 54,009 55,089 56,191 57,315 - 0.0% Total Services & Charges 65,453 67,568 71,037 27,932 130,732 133,090 135,495 137,948 140,450 59,695 84.0% Capital- 10,407 - - - - - - - - - Total Expenditures by Type 334,143 371,743 371,226 162,935 417,162 431,241 446,083 461,741 478,274 45,936 12.4% Explain Significant Revenue and Expenditure Changes Below: Due to reduction in overall caseload, there is a plan in place to reduce the number of investigators by (1). However, due to the increase in paperwork and front office needs, the 2017 budget reflects changing 2 part time receptionists to 1 full time administrative assistant. Overall increase in the 2017 budget is due to the change in the allocations for 2017 which allows every department to see the full cost of IT, administrative and other city-wide costs. 96 City of South Bend, Indiana 2017 Budget Human Rights - 101-1008 Fund Summary - Full-Time Employees Report ONLY Full-Time positions 2016 2017 2015 Amended 6/30/2016 Proposed Forecast Position Actual Budget Actual Budget 2018 2019 2020 2021 Staffing (Full-Time Employees) Non-Bargaining Director - Human Rights 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Investigator IV 2.0 2.0 2.0 1.0 1.0 1.0 1.0 1.0 Investigator VI 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant I- - - 1.0 1.0 1.0 1.0 1.0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Non-Bargaining 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Bargaining - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Bargaining- - - - - - - - Total Full-Time Employees 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Explain Significant Staffing Changes Below: Due to a lighter caseload, 1 less investigator is required for 2017. Changing 2 part time receptionists to 1 full time administrative assistants due to change in duties required for this position. 97 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures GENERALFUND101-1008-415.10-01REGULARSALARIES 185,691197,928197,743197,743109,77688,370185,167 LEVELTEXT TEXTAMT 021DIRECTORHUMANRIGHTS(2%INCREASE) 62,846 1INVESTIGATORVI(2%INCREASE) 48,541 1INVESTIGATORIV(1%INCREASE) 44,713 1INVESTIGATORIV(ELIMINATEIN2017)1AMINISTRATIVEASSISTANTI(FROMPT) 38,950 LESSSALARYCAPDIFFERENCE 9,883-185,167 101-1008-415.10-03SEASONAL&INTERNS 1,240 0 0 0 0 0 0 101-1008-415.10-09PERMANENTPARTTIME 11,89317,78616,22416,2248,1586,389 0 LEVELTEXT TEXTAMT 02CHANGETO1FULLTIMEADMINASSTIFOR2017101-1008-415.11-01FICATAXES 14,87316,00716,36916,3698,7537,02514,165 LEVELTEXT TEXTAMT 02TOTALWAGES$185,167X7.65% 14,16514,165 101-1008-415.11-04PERFRETIREMENT 20,79822,16822,14822,14812,2959,89720,738 LEVELTEXT TEXTAMT 02REGULARWAGES$185,167X11.20% 20,73820,738 101-1008-415.11-07UNEMPLOYMENTCOMP 505 523 535 535 186 128 463 LEVELTEXT TEXTAMT 02TOTALWAGES$185,167X.25% 463463 101-1008-415.11-08HEALTHINSURANCE 31,85737,92245,14445,14426,33422,57264,260 LEVELTEXT TEXTAMT 02LONG-TERMDISABILITY:5EMP.X$96 480 HEALTHINS/FAMILYCOVERAGE:4EMP.X$15,550PERYEAR 62,220 HEALINSREBATE:1EMP.X$1,560PERYEAR 1,560 64,260 101-1008-415.11-09LIFEINSURANCE 480 480 480 480 280 240 600 LEVELTEXT TEXTAMT 98 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 02LIFEINSURANCE:5EMP.X$120 600 600 ------------------------------------------------------------------------------------ *PERSONNELSERVICES 267,337292,814298,643298,643165,782134,621285,393 101-1008-415.21-01OFFICIALRECORDS 0 0 509 509 0 0 0 LEVELTEXT TEXTAMT 02COURTRECORDERSFORHEARINGS(MOVEDTOSERVICES)101-1008-415.21-02PRINTSHOP 525 657 0 0 0 0 0 101-1008-415.21-03CENTRALSTORES-OFFICE 444 297 537 537 404 382 537 LEVELTEXT TEXTAMT 02CLEANINGSUPPLIES-MOPS,BROOMS,PAPERTOWELS, 537 OFFICESUPPLIES-PAPERCLIPS,STAPLES,TABLETS,TONER,GLUESTICKS,TABS,3RINGBINDERS,POST-ITNOTES 537 101-1008-415.21-04OTHEROFFICESUPPLIES 384 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02MATERIALSANDSUPPLIES 500500 ------------------------------------------------------------------------------------ *SUPPLIES 1,353 9541,5461,546 404 3821,037 101-1008-415.31-06OTHERPROFESSIONALSVCS 01,561 0 0 0 0 800 LEVELTEXT TEXTAMT 02COURTRECORDERSFORHEARINGS(FROMSUPPLIES) 800800 101-1008-415.31-70ADMFEEALLOCATION 0 0 0 0 0 012,820 LEVELTEXT TEXTAMT 02ADMINISTRATIVEFEEALLOCATION 12,82012,820 101-1008-415.31-71CENTRALSTORESALLOCATION 312 302 289 289 168 144 260 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#3 260 CENTRALSTORES 260 99 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 101-1008-415.31-73PRINTSHOPALLOCATION 0 0 626 626 364 312 896 LEVELTEXT TEXTAMT 02PRINTSHOPALLOCATION 896896 101-1008-415.32-02POSTAGE/FREIGHT 5,8796,5707,5007,5005,837 6567,500 LEVELTEXT TEXTAMT 02INCREASEINPOSTAGEUSEAGEANDRATE 7,5007,500 101-1008-415.32-05OTHERCOMM/TRANS 502 509 600 600 393 393 600 LEVELTEXT TEXTAMT 02INDIANASECURITY-ALARMSYSTEM 600600 101-1008-415.34-02LIABILITYINSURANCE 1,1281,7041,6311,631 952 8161,226 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#5 1,226 LIABILITYINSURANCE 1,226 101-1008-415.36-01BUILDINGS 8,5448,7457,1507,1505,7474,3677,400 LEVELTEXT TEXTAMT 02SWEETUMOFFICECLEANING-$150/WEEKX52WEEKS 6,000 ROSEPESTCONTROL-EXTERMINATING 600 CINTAS-ENTRANCEMATMAINTENANCE 400 PELTZ-AIRCONDITIONER/HEATERREPAIRSASNEEDED 400 7,400 101-1008-415.36-02OFFICEEQUIPMENT 2,1831,1511,5421,542 31 211,542 LEVELTEXT TEXTAMT 02MISC.REPAIR 642 ADAMSREMCO-COPIERMAINTENANCEAGREEMENT 900 1,542 101-1008-415.36-04COMPUTEREQUIPMENT 3,3123,1443,7493,7492,1841,87249,738 LEVELTEXT TEXTAMT 022017FIXEDCOSTALLOCATION#7 49,738 INFORMATIONTECHNOLOGY 49,738 100 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 101-1008-415.37-03OFFICESPACE 42,92643,23544,15044,15026,51919,30144,150 LEVELTEXT TEXTAMT 02OFFICESPACEAT319NILEAVENUE 44,150 $3,679X12MONTHS(THROUGH11/2/17)LEASEAPPROVEDBYCOMMONCOUNCILON7/9/12RESOLUTIONNO.4193-12.SUBSTITUTEBILLNO.12-47 44,150 101-1008-415.39-10SUBSCRIPTIONS 177 177 700 700 0 0 700 LEVELTEXT TEXTAMT 02SUBSCRIPTIONSFORHUMANRIGHTSOFFICE 700 SOUTHBENDTRIBUINEEMPLOYMENTNEWSLETTERLOCALPUBLICATIONS/WUBS 700 101-1008-415.39-11DUES&MEMBERSHIPS 490 50 600 600 50 50 600 LEVELTEXT TEXTAMT 02DUESANDMEMBERSHIPS 600 INDIANACONSORTIUM,AAAA,IAOHRA,SHRMANDNAHRW 600 101-1008-415.39-70EDUCATION&TRAINING 0 02,5002,500 0 02,500 LEVELTEXT TEXTAMT 02ADAAA,GINAANDOTHERTRAINING 2,500 FORSTAFFANDCOMMISSIONERS 2,500 101-1008-415.39-89MISCCHARGES&SERVICES 0 420 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 65,45367,56871,03771,03742,24527,932130,732 101-1008-415.43-08COMPUTEREQUIP.&NETWORK 010,407 0 0 0 0 0------------------------------------------------------------------------------------ *CAPITAL 010,407 0 0 0 0 0------------------------------------------------------------------------------------ **HUMANRIGHTS 334,143371,743371,226371,226208,431162,935417,162------------------------------------------------------------------------------------ ***GENERALFUND 334,143371,743371,226371,226208,431162,935417,162 101 City of South Bend, Indiana 2017 Budget Human Rights Federal Grants - 258 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental 185,783 77,117 145,000 121,000 145,000 145,000 145,000 145,000 145,000 - 0.0% Charges for Services- - - - - - - - - - - Interfund Allocations- - - - - - - - - - - Fines & Forfeitures- - - - - - - - - - - Donations 83,312 22,387 15,640 17,705 15,640 18,000 18,000 20,000 20,000 - 0.0% Other Income 3,603 4,201 4,400 2,026 4,400 4,400 4,400 4,400 4,400 - 0.0% Transfers In- - - - - - - - - - - Total Revenue 272,698 103,705 165,040 140,731 165,040 167,400 167,400 169,400 169,400 - 0.0% EXPENDITURES BY PROGRAM 1- - 2- - 3- - 4- - 5- - 6- - 7- - 8- - 9- - 10- - - - - - - EXPENDITURES BY TYPE Personnel Salaries & Wages 82,049 88,073 89,355 40,367 91,143 92,966 94,825 96,722 98,656 1,788 2.0% Fringe Benefits 27,766 30,813 33,462 15,853 34,953 37,749 40,769 44,031 47,553 1,491 4.5% Total Personnel 109,815 118,886 122,817 56,220 126,096 130,715 135,594 140,752 146,209 3,279 2.7% Supplies 1,902 1,818 2,300 908 2,000 2,000 2,000 2,000 2,000 (300) -13.0% Services & Charges Professional Services 51,456 40,769 48,771 12,496 27,000 27,000 27,000 27,000 27,000 (21,771) -44.6% Printing & Advertising 24,190 27,353 15,450 9,049 15,000 15,000 15,000 15,000 15,000 (450) -2.9% Utilities- - - - - - - - - - - Education & Training 3,136 1,928 8,000 767 3,500 3,500 3,500 3,500 3,500 (4,500) -56.3% Travel 8,519 8,140 15,700 2,205 13,000 13,000 13,000 13,000 13,000 (2,700) -17.2% Repairs & Maintenance- - - - - - - - - - - Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations- - - - - - - - - - - Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 10,200 9,668 8,800 1,464 8,800 8,976 9,156 9,339 9,525 - 0.0% Total Services & Charges 97,501 87,858 96,721 25,981 67,300 67,476 67,656 67,839 68,025 (29,421) -30.4% Capital- - - - - - - - - - - Total Expenditures by Type 209,218 208,562 221,838 83,109 195,396 200,191 205,250 210,591 216,235 (26,442) -11.9% Net Surplus / (Deficit)63,480 (104,857) (56,798) 57,622 (30,356) (32,791) (37,850) (41,191) (46,835) Beginning Cash Balance 466,775 530,516 425,850 425,850 369,052 338,696 305,905 268,055 226,864 Cash Adjustments 63,741 (104,665) - - - - - - - Ending Cash Balance 530,516 425,850 369,052 483,472 338,696 305,905 268,055 226,864 180,030 Cash Reserves Target 52,305 52,141 55,460 20,777 48,849 50,048 51,312 52,648 54,059 25.00% Explain Significant Revenue and Expenditure Changes Below: A grant program ended in 2015 and final revenues were expended in 2016. Therefore, the decrease in 2017 over 2016 relates directly to the grant. No other significant changes were required for the 2017 budget. Note: The Cash Reserves Target for this fund is equal to 25% of annual expenditures. 102 City of South Bend, Indiana 2017 Budget Human Rights Federal Grants - 258 Fund Summary - Full-Time Employees Report ONLY Full-Time positions 2016 2017 2015 Amended 6/30/2016 Proposed Forecast Position Actual Budget Actual Budget 2018 2019 2020 2021 Staffing (Full-Time Employees) Non-Bargaining Investigator III 1.0 - 1.0 1.0 1.0 1.0 1.0 1.0 Investigator VI 1.0 - 1.0 1.0 1.0 1.0 1.0 1.0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Non-Bargaining 2.0 - 2.0 2.0 2.0 2.0 2.0 2.0 Bargaining - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Bargaining- - - - - - - - Total Full-Time Employees 2.0 - 2.0 2.0 2.0 2.0 2.0 2.0 Explain Significant Staffing Changes Below: No changes required for 2017. 103 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue HUMANRIGHTSFEDERAL258-0000-361.00-00INTERESTEARNINGS 0 75 0 0 0 0 0 LEVELTEXT TEXTAMT 02CHANGEDTOACCOUNTNO.258-1009-361-00 ------------------------------------------------------------------------------------ * 07500000 258-0000-380.10-99MISC.REIMBURSEMENTS 366 420 0 0 0 0 0------------------------------------------------------------------------------------ * 36642000000------------------------------------------------------------------------------------ **HUMANRIGHTSFEDERAL 366 495 0 0 0 0 0 104 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 258-1008-331.01-01EEOCGRANT 52,05060,45065,00065,000 0 065,000 LEVELTEXT TEXTAMT 02FUNDSFROMEEOCGRANT 65,00065,000 ------------------------------------------------------------------------------------ * 52,05060,45065,00065,000 0 065,000 258-1008-361.00-00INTERESTEARNINGS 5881,1941,0001,0001,093 9991,000 LEVELTEXT TEXTAMT 02INTERESTEARNINGSONFUNDBALANCES 1,0001,000 ------------------------------------------------------------------------------------ * 5881,1941,0001,0001,093 9991,000 258-1008-380.10-16TRAVELREIMBURSEMENTS 1,600 01,4001,400 0 01,400 LEVELTEXT TEXTAMT 02REIMBURSEMENTFROMEEOCFORMANDATORYTRAVEL 1,4001,400 258-1008-380.10-99MISC.REIMBURSEMENTS 1571,2751,0001,000 45 281,000 LEVELTEXT TEXTAMT 02INDIANACONSORTIUM$250 1,000 1STSOURCEBANK$250ST.JOSEPHHOSPITAL$250REGISTRATIONFEES$250 1,000 ------------------------------------------------------------------------------------ * 1,7571,2752,4002,400 45 282,400------------------------------------------------------------------------------------ **HUMANRIGHTS 54,39562,91968,40068,4001,1381,02668,400 105 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 258-1009-331.01-02FHAPCONTRACT 70,400 070,00070,00071,00071,00070,000 LEVELTEXT TEXTAMT 02HUDFHAPCONTRACT 70,00070,000 258-1009-331.01-03CDBG 13,33316,66710,00010,000 0 010,000 LEVELTEXT TEXTAMT 02CDBG:SOUTHBEND 10,000 MISHAWAKA 10,000 ------------------------------------------------------------------------------------ * 83,73316,66780,00080,00071,00071,00080,000 258-1009-361.00-00INTERESTEARNINGS 8921,2371,0001,0001,093 9991,000 LEVELTEXT TEXTAMT 02INTERESTONINVESTMENTS 1,0001,000 ------------------------------------------------------------------------------------ * 8921,2371,0001,0001,093 9991,000 258-1009-380.10-99MISC.REIMBURSEMENTS 83,31222,38715,64015,64017,70517,70515,640 LEVELTEXT TEXTAMT 02SPONSORSHIPS/DONATIONSANNUALHUMANRIGHTSDINNER 15,64015,640 ------------------------------------------------------------------------------------ * 83,31222,38715,64015,64017,70517,70515,640------------------------------------------------------------------------------------ **PLANNING&NEIGH.DEVELOP 167,93740,29196,64096,64089,79889,70496,640 106 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 258-1040-331.01-00GENERALGOVERNMENT 50,000 0 0 050,00050,000 0------------------------------------------------------------------------------------ * 50,000 0 0 050,00050,000 0------------------------------------------------------------------------------------ **HUMANRIGHTS-HUD 50,000 0 0 050,00050,000 0------------------------------------------------------------------------------------ ***HUMANRIGHTSFEDERAL 272,698103,705165,040165,040140,936140,730165,040272,698103,705165,040165,040140,936140,730165,040 107 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures HUMANRIGHTSFEDERAL258-1008-415.10-01REGULARSALARIES 37,64641,05141,76541,76523,30418,64042,601 LEVELTEXT TEXTAMT 021INVESTIGATORIII(2%INCREASE) 42,60142,601 258-1008-415.11-01FICATAXES 2,7713,0253,1963,1961,7051,3593,259 LEVELTEXT TEXTAMT 02REGULARSALARIES$42,601X7.65% 3,2593,259 258-1008-415.11-04PERFRETIREMENT 4,2164,5984,6784,6782,6102,0884,772 LEVELTEXT TEXTAMT 02REGULARSALARIES$42,601X11.20% 4,7724,772 258-1008-415.11-07UNEMPLOYMENTCOMP 95 107 105 105 37 25 107 LEVELTEXT TEXTAMT 02TOTALWAGES$42,601X.25% 107107 258-1008-415.11-08HEALTHINSURANCE 10,19412,09014,49614,4968,4567,24815,646 LEVELTEXT TEXTAMT 02LONGTERMDISABILITY:1EMPX$96 96 HEALTHINS/FAMILYCOVERAGE:1EMPX$15,550/YR 15,55015,646 258-1008-415.11-09LIFEINSURANCE 120 120 120 120 70 60 120 LEVELTEXT TEXTAMT 021EMPX$120LIFEINSURANCE 120120 ------------------------------------------------------------------------------------ *PERSONNELSERVICES 55,04260,99164,36064,36036,18229,42066,505 258-1008-415.21-04OTHEROFFICESUPPLIES 1,8881,7891,8001,800 908 9081,800 LEVELTEXT TEXTAMT 02TONER,PENS,PAPER,TOILETPAPER 1,8001,800 108 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures------------------------------------------------------------------------------------ *SUPPLIES 1,8881,7891,8001,800 908 9081,800 258-1008-415.31-06OTHERPROFESSIONALSVCS20,00120,769 0 0 0 0 0 258-1008-415.32-21TRAVEL-MILEAGE 293 564 400 900 667 0 400 LEVELTEXT TEXTAMT 02EEOCTRAINING 400400 258-1008-415.32-22TRAVEL-AIRFARE 1,486 8342,4002,400 522 5222,400 LEVELTEXT TEXTAMT 02EEOCTRAINING 2,4002,400 258-1008-415.32-23TRAVEL-HOTEL 3,9803,3291,8001,8001,2651,2652,500 LEVELTEXT TEXTAMT 02EEOCTRAINING 2,5002,500 258-1008-415.32-24TRAVEL-MEALS 637 6151,0001,000 370 55 800 LEVELTEXT TEXTAMT 02EEOCTRAINING 800800 258-1008-415.32-25TRAVEL-OTHER 353 6001,0001,000 185 0 500 LEVELTEXT TEXTAMT 02EEOCTRAINING 500500 258-1008-415.33-01OUTSIDEPRINTINGSERVICES 0 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02CARDS,POSTERS,ETC 500500 258-1008-415.33-03PROMOTIONAL 0 107 500 500 0 0 500 LEVELTEXT TEXTAMT 02INKPENS,CALENDARS,OTHERGIVEAWAYS 500500 258-1008-415.39-10SUBSCRIPTIONS 3,0142,6423,0003,000 50 503,000 109 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures LEVELTEXT TEXTAMT 02COMMERCECLEARINGHOUSE(CCH)RENEWAL 3,000 DISABILITIESLAWUPDATE(BI-WEEKLY)$800(THISWASPREVIOUSLYEXPENSEDINGEN'LFUND) FAIREMPLOYMENTPRACTICELEGALUPDATES$2,200 3,000 258-1008-415.39-70EDUCATION&TRAINING 956 8135,0004,500 648 6483,000 LEVELTEXT TEXTAMT 02SEMINARS,CLASSES,REGISTRATIONFEES 2,000 INDIANACONSORTIUMFEES 1,000 (MONEYTOBEREIMBURSEDFROMVARIOUSVENDORS) 3,000 258-1008-415.39-89MISCCHARGES&SERVICES 290 587 500 500 283 283 500 LEVELTEXT TEXTAMT 02MISCELLANEOUSCHARGESANDSERVICES 500500 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 31,01030,86016,10016,1003,9902,82414,100------------------------------------------------------------------------------------ **HUMANRIGHTS 87,94093,64082,26082,26041,08033,15382,405 110 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 258-1009-415.10-01REGULARSALARIES 44,40347,02247,59047,59027,16621,72748,542 LEVELTEXT TEXTAMT 021INVESTIGATORVI(2%INCREASE) 48,54248,542 258-1009-415.11-01FICATAXES 3,5163,7173,6413,6412,1481,7223,714 LEVELTEXT TEXTAMT 02REGULARSALARIES$48,542X7.65% 3,7143,714 258-1009-415.11-04PERFRETIREMENT 4,9735,2675,3315,3313,0432,4335,437 LEVELTEXT TEXTAMT 02REGULARSALARIES$48,542X11.20% 5,4375,437 258-1009-415.11-07UNEMPLOYMENTCOMP 111 119 119 119 44 30 122 LEVELTEXT TEXTAMT 02TOTALWAGES$48,542X.25% 122122 258-1009-415.11-08HEALTHINSURANCE 1,6501,6501,6561,656 966 8281,656 LEVELTEXT TEXTAMT 02LONGTERMDISABILITY:1EMPX$96 96 HEALTHINS/REBATE:1EMPX$1,560 1,5601,656 258-1009-415.11-09LIFEINSURANCE 120 120 120 120 70 60 120 LEVELTEXT TEXTAMT 021EMPX$120 120120 ------------------------------------------------------------------------------------ *PERSONNELSERVICES 54,77357,89558,45758,45733,43726,80159,591 258-1009-415.21-04OTHEROFFICESUPPLIES 14 29 500 500 0 0 200 LEVELTEXT TEXTAMT 02PENS,PENCILS,TAPE,ENEVELOPES,NOTEBOOKS 200 TONER,BATTERIES 200 111 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures------------------------------------------------------------------------------------ *SUPPLIES 14 29 500 500 0 0 200 258-1009-415.31-01LEGALSERVICES 0 027,00027,00014,99512,49627,000 LEVELTEXT TEXTAMT 02HEARINGOFFICERS,COURTREPORTERS,FILINGFEES 7,000 STAFFATTORNEY 20,00027,000 258-1009-415.32-21TRAVEL-MILEAGE 253 95 300 300 107 76 300 LEVELTEXT TEXTAMT 02HUDTRAINING 300300 258-1009-415.32-22TRAVEL-AIRFARE 5521,1863,0001,500 0 02,500 LEVELTEXT TEXTAMT 02HUDTRAINING 2,5002,500 258-1009-415.32-23TRAVEL-HOTEL 769 6943,4003,400 285 2852,500 LEVELTEXT TEXTAMT 02HUDTRAINING 2,5002,500 258-1009-415.32-24TRAVEL-MEALS 161 1511,0001,000 0 0 600 LEVELTEXT TEXTAMT 02HUDTRAINING 600600 258-1009-415.32-25TRAVEL-OTHER 35 721,4001,400 0 0 500 LEVELTEXT TEXTAMT 02HUDTRAINING 500500 258-1009-415.33-03PROMOTIONAL 7,15716,18014,00013,0008,6178,61714,000 LEVELTEXT TEXTAMT 02ANNUALHUMANRIGHTSDINNER 11,000 OTHERPROMOTIONEXPENSES 3,000 14,000 112 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 258-1009-415.39-10SUBSCRIPTIONS 400 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02HOUSINGPUBLICATIONS 500500 258-1009-415.39-11DUES&MEMBERSHIPS 0 675 0 0 0 0 0 258-1009-415.39-63SCHOLARSHIPSPAID 2,0003,5003,5006,0006,000 03,500 LEVELTEXT TEXTAMT 02SCHOLARSHIPSPAIDFROMLUNCHEONPROCEEDS 3,5003,500 258-1009-415.39-70EDUCATION&TRAINING 425 104 500 500 119 119 500 LEVELTEXT TEXTAMT 02REGISTRATIONFEESFORMISCTRAININGS 500500 258-1009-415.39-89MISCCHARGES&SERVICES 1,4071,6741,3001,3001,1311,1311,300 LEVELTEXT TEXTAMT 02PENSFORGIVEAWAYSANDMISCEXPENSES 1,3001,300 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 13,15924,33155,90055,90031,25422,72453,200------------------------------------------------------------------------------------ **PLANNING&NEIGH.DEVELOP 67,94682,255114,857114,85764,69149,525112,991 113 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures258-1040-415.31-06OTHERPROFESSIONALSVCS25,00020,00022,22121,771 0 0 0 258-1040-415.33-01OUTSIDEPRINTINGSERVICES2,2379,566 0 450 432 432 0 258-1040-415.39-70EDUCATION&TRAINING 5421,0112,5002,500 380 0 0 258-1040-415.39-86MISCCHARGES&SERVICES 0 390 0 0 0 0 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 27,77930,96724,72124,721 812 432 0------------------------------------------------------------------------------------ **HUMANRIGHTS-HUD 27,77930,96724,72124,721 812 432 0 114 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 258-1090-415.31-06OTHERPROFESSIONALSVCS 6,455 0 0 0 0 0 0 258-1090-415.33-01OUTSIDEPRINTINGSERVICES8,5961,500 0 0 0 0 0 258-1090-415.33-03PROMOTIONAL 6,200 0 0 0 0 0 0 258-1090-415.39-70EDUCATION&TRAINING 1,213 0 0 0 0 0 0 LEVELTEXT TEXTAMT 02EDUCATIONALACTIVITIES-OUTREACHWORKSHOPSANDTRAININGSEMINARS 258-1090-415.39-89MISCCHARGES&SERVICES 3,089 200 0 0 0 0 0 LEVELTEXT TEXTAMT 02ADMINISTRATION/GRANTMANAGEMENT ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 25,5531,700 0 0 0 0 0------------------------------------------------------------------------------------ **HUDGRANT 25,5531,700 0 0 0 0 0------------------------------------------------------------------------------------ ***HUMANRIGHTSFEDERAL 209,218208,562221,838221,838106,58383,109195,396209,218208,562221,838221,838106,58383,109195,396 115 City of South Bend, Indiana 2017 Budget Liability Insurance - 226 Fund Summary - Operating and Capital Budget 2016 2017 Budget 2014 2015 Amended 30-Jun Proposed Forecast Variance% Description Actual Actual Budget Actual Budget 2018 2019 2020 2021 2016-2017 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes- - - - - - - - - - - Other Taxes- - - - - - - - - - - Grants/Intergovernmental- - - - - - - - - - - Charges for Services- - - - - - - - - - - Interfund Allocations 2,859,719 1,222,767 2,223,483 1,107,762 2,927,591 2,986,143 3,045,866 3,106,783 3,168,919 704,108 31.7% Fines & Forfeitures- - - - - - - - - - - Donations- - - - - - - - - - - Other Income 176,495 124,398 33,400 36,280 630,000 60,000 60,000 60,000 60,000 596,600 1786.2% Transfers In- - - - - - - - - - - Total Revenue 3,036,214 1,347,165 2,256,883 1,144,042 3,557,591 3,046,143 3,105,866 3,166,783 3,228,919 1,300,708 57.6% EXPENDITURES BY PROGRAM 1 Workers' Compensation Administration and Claims- - 2 Self Insurance Liability Claims- - 3 Insurance Premiums- - 4 Safety & Risk Management- - 5- - 6- - 7- - 8- - 9- - 10- - - - - - - EXPENDITURES BY TYPE Personnel Salaries & Wages 131,899 153,506 172,475 62,013 175,022 178,522 182,093 185,735 189,449 2,547 1.5% Fringe Benefits 47,608 66,042 77,660 34,063 89,706 96,882 104,633 113,004 122,044 12,046 15.5% Total Personnel 179,507 219,548 250,135 96,076 264,728 275,405 286,726 298,738 311,493 14,593 5.8% Supplies 17,193 29,641 30,734 5,531 21,062 21,062 21,062 21,062 21,062 (9,672) -31.5% Services & Charges Professional Services 132,000 166,926 257,003 100,138 200,700 200,700 200,700 200,700 200,700 (56,303) -21.9% Printing & Advertising - - - - - - - - - - - Utilities- - - - - - - - - - - Education & Training 11,333 24,110 45,881 6,830 18,500 18,500 18,500 18,500 18,500 (27,381) -59.7% Travel 3,615 7,473 6,000 1,775 5,900 5,900 5,900 5,900 5,900 (100) -1.7% Repairs & Maintenance 533 903 2,000 3,117 3,500 3,500 3,500 3,500 3,500 1,500 75.0% Payment In Lieu of Taxes- - - - - - - - - - - Other Interfund Allocations 79,915 32,242 41,145 20,568 80,566 61,459 62,688 63,942 65,220 39,421 95.8% Debt Service: Principal- - - - - - - - - - - Interest & Fees- - - - - - - - - - - Grants & Subsidies- - - - - - - - - - - Transfers Out- - - - - - - - - - - Other Services & Charges 2,113,987 2,021,191 2,487,450 910,377 2,962,635 2,459,617 2,506,790 2,554,441 2,602,543 475,185 19.1% Total Services & Charges 2,341,383 2,252,845 2,839,479 1,042,805 3,271,801 2,749,676 2,798,078 2,846,983 2,896,363 432,322 15.2% Capital 3,555 - - - - - - - - - - Total Expenditures by Type 2,541,638 2,502,034 3,120,348 1,144,412 3,557,591 3,046,143 3,105,866 3,166,783 3,228,919 437,243 14.0% Net Surplus / (Deficit)494,576 (1,154,869) (863,465) (370) - 0 (0) (0) (0) Beginning Cash Balance 5,185,497 5,683,353 4,532,060 4,532,060 3,668,595 3,668,595 3,668,595 3,668,595 3,668,595 Cash Adjustments 497,856 (1,151,293) - - - - - - - Ending Cash Balance 5,683,353 4,532,060 3,668,595 4,531,690 3,668,595 3,668,595 3,668,595 3,668,595 3,668,595 Cash Reserves Target 1,270,819 1,251,017 1,560,174 572,206 1,778,796 1,523,071 1,552,933 1,583,392 1,614,459 50.00% Explain Significant Revenue and Expenditure Changes Below: Increase due to the potential cost of liabilities outstanding for 2017. Also transferred 50% of salary for one Assistant City Attorney due to his job duties significantly affecting this fund. Budgeting an anticipated insurance claim refund in 2017; not budgeting for future years as it is a one time refund. Note: The Cash Reserves Target for this fund is equal to 50% of annual expenditures. 116 City of South Bend, Indiana 2017 Budget Liability Insurance - 226 Fund Summary - Full-Time Employees Report ONLY Full-Time positions 2016 2017 2015 Amended 6/30/2016 Proposed Forecast Position Actual Budget Actual Budget 2018 2019 2020 2021 Staffing (Full-Time Employees) Non-Bargaining Director, Safety & Risk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Worker's Compensation Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Public Works Safety Coordinator 1.0 - - - - - - - Claims Adjuster 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Assistant City Attorney- - - 0.5 0.5 0.5 0.5 0.5 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Non-Bargaining 4.0 3.0 3.0 3.5 3.5 3.5 3.5 3.5 Bargaining - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Bargaining- - - - - - - - Total Full-Time Employees 4.0 3.0 3.0 3.5 3.5 3.5 3.5 3.5 Explain Significant Staffing Changes Below: Claims adjuster was paid out of the legal department budget prior to 2015. Due to the job duties, it is more appropriate to pay this position from the liability insurance fund as this person is responsible for adjusting claims which are eventually paid from this fund. In addition, the Public Works Safety Coordinator position was eliminated from the 2016 budget. The position is currently vacant. Based on job duties, it was determined that .5 of one assistant city attorney should be funded from this fund beginning in 2017. 117 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue LIABILITYINS.PREM.RES.226-0000-340.01-00GENERALFUND 1,596,75675,504883,602883,602515,438441,8041,667,596 LEVELTEXT TEXTAMT 02ALLOCATIONSTOGENERALFUNDALLOCATION:MAYOR 1,657 CITYCLERK 1,029 COMMONCOUNCIL 1,838 ADMINISTRATION/FINANCE 4,705 PALAISROYALE 10,188 MORRISPERFORMINGARTSCENTER 20,760 LEGAL 2,246 ENGINEERING 14,738 HUMANRIGHTS 1,226 POLICEDEPARTMENT 1,267,276 FIREDEPARTMENT 341,933 1,667,596 226-0000-340.02-00PARKMAINTENANCEFUND 225,696 098,75698,75657,61049,380119,335 LEVELTEXT TEXTAMT 02FIXEDALLOCATION-PARKS&RECREATION 119,335119,335 226-0000-340.03-00MVHFUND 165,708292,320389,126389,126226,989194,562300,614 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:STREETDEPARTMENT 300,614300,614 226-0000-340.04-00PARKINGGARAGEFUND 7,5608,4249,4169,4165,4954,7108,724 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:PARKINGGARAGE-MAINSTREET 833 PARKINGGARAGE-LEIGHTONPLAZA 3,318 PARKINGGARAGE-ENFORCEMENT 1,901 PARKINGGARAGE-WAYNESTREET 2,6728,724 226-0000-340.05-00CENTURYCENTERFUND 37,83531,25123,86423,86411,9347,95633,419 LEVELTEXT TEXTAMT 02FIXEDALLOCATION: 33,41933,419 226-0000-340.06-00SOLIDWASTEFUND 183,70898,664100,478100,47858,61150,23876,404 118 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue LEVELTEXT TEXTAMT 02FIXEDALLOCATION:SOLIDWASTE 76,40476,404 226-0000-340.07-00WATERDEPT 170,652158,136134,489134,48978,44967,242161,529 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:WATERUTILITY 161,529161,529 226-0000-340.08-00WASTEWATERDEPT 318,960284,484276,905276,905161,532138,456305,805 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:WASTEWATERUTILITY 193,908 SEWERS 110,264 CONCRETECREW 408 ORGANICRESOURCES 1,225 305,805 226-0000-340.09-00SEWERDEPT 240 120 136 136 77 66 102 LEVELTEXT TEXTAMT 02ALLOCATIONSEWERINSURANCE 102102 226-0000-340.11-00ECONOMICDEVELOPMENT 44,892213,048142,778142,77883,28671,388142,506 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:COMMUNITYINVESTMENT 142,506142,506 226-0000-340.12-00BUILDINGDEPARTMENT 61,8245,568117,024117,02468,26458,51221,605 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:BUILDING 5,573 CODEENFORCEMENT 11,454 ANIMALCONTROL 4,578 21,605 226-0000-340.13-00CENTRALSERVICES 32,32840,89632,34532,34518,86516,17018,673 LEVELTEXT TEXTAMT 119 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 02FIXEDALLOCATION:EQUIPMENTSERVICES 16,529 CENTRALSTORES 255 PRINTSHOP 255 RADIOSHOP 613 BLDGMAINT 613 SUSTAINABILITYOFFICE 408 18,673 226-0000-340.14-00HALLOFFAME 6,3126,5645,8015,8013,3812,898 0 226-0000-340.16-00COIT-STUDEBAKERMUSEUM 6,8527,3087,1347,1344,1583,5647,137 LEVELTEXT TEXTAMT 02FIXEDALLOCATION: 7,1377,137 226-0000-340.26-00OTHERFUNDS 396 480 543 543 315 27059,580 LEVELTEXT TEXTAMT 02FIXEDALLOCATION:PROJECTRELEAFFUND655 408 NEATCREWFUND219 39,146 EMSFUND288 20,02659,580 226-0000-340.31-00OFFICEOFINNOVATION 0 01,0861,086 637 5464,562 LEVELTEXT TEXTAMT 02ALLOCATIONOFFICEOFINNOVATION 3,132 311CALLCENTER 1,4304,562 ------------------------------------------------------------------------------------ * 2,859,7191,222,7672,223,4832,223,4831,295,0411,107,7622,927,591 226-0000-360.00-00MISCELLANEOUSREVENUE 37,048 0 0 0 0 0 0------------------------------------------------------------------------------------ * 37,048000000 226-0000-361.00-00INTERESTEARNINGS 14,43329,15020,50020,50024,84322,66530,000 LEVELTEXT TEXTAMT 02ESTIMATEDINTERESTONCASHRESERVESINFUND 30,00030,000 ------------------------------------------------------------------------------------ * 14,43329,15020,50020,50024,84322,66530,000 120 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 226-0000-380.10-99MISC.REIMBURSEMENTS 125,0143,050 0 0 0 0570,000 LEVELTEXT TEXTAMT 02ESTIMATEDINSURANCEPROCEEDSONBECK'SLAKE 570,000 CLAIM($800,000ESTIMATEDPAYMENTSLESSCOSTS) 570,000 ------------------------------------------------------------------------------------ * 125,0143,050 0 0 0 0570,000------------------------------------------------------------------------------------ **LIABILITYINS.PREM.RES. 3,036,2141,254,9672,243,9832,243,9831,319,8841,130,4273,527,591 121 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDEstimated ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualRevenue 226-0418-380.10-99MISC.REIMBURSEMENTS 092,19810,00012,90013,61513,61530,000 LEVELTEXT TEXTAMT 02RAYWOLFENBARGEREXCESSIVEWORKERSCOMP 30,00030,000 ------------------------------------------------------------------------------------ * 092,19810,00012,90013,61513,61530,000------------------------------------------------------------------------------------ **WORKER'SCOMPENSATION 092,19810,00012,90013,61513,61530,000------------------------------------------------------------------------------------ ***LIABILITYINS.PREM.RES. 3,036,2141,347,1652,253,9832,256,8831,333,4991,144,0423,557,5913,036,2141,347,1652,253,9832,256,8831,333,4991,144,0423,557,591 122 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures LIABILITYINS.PREM.RES.226-0403-645.10-01REGULAR 131,414107,37894,74694,74652,28041,82193,091 LEVELTEXT TEXTAMT 021-DIRECTOR,SAFETYANDRISK(2%INCREASE) 60,227 1-WORKER'SCOMPENSATIONSPECIALIST(2%INCREASE) 36,414 SALARIESUNDERCAP 3,550-93,091 226-0403-645.10-03SEASONAL&INTERNS 02,6843,5203,520 0 02,000 LEVELTEXT TEXTAMT 02INTERN 2,0002,000 226-0403-645.10-04EXTRAANDOVERTIME 485 606 0 50 52 34 0 226-0403-645.11-01FICA-REGULAR 9,7338,0257,5187,5183,6902,9337,274 LEVELTEXT TEXTAMT 02REGULARSALARIES$95,091X7.65% 7,2747,274 226-0403-645.11-04PERF-REGULAR 14,77312,09410,61210,6125,8614,68810,426 LEVELTEXT TEXTAMT 02REGULARSALARIES$93,091X11.2% 10,42610,426 226-0403-645.11-07UNEMPLOYMENTCOMP 0 365 246 196 84 58 238 LEVELTEXT TEXTAMT 02SALARIES-$95,091X0.25% 238238 226-0403-645.11-08GROUPINSURANCE-HEALTH21,66224,32228,80028,80016,91214,49631,100LEVELTEXT TEXTAMT 02HEALTHINSURANCE:2EMPLOYEESX$15,550 31,10031,100 226-0403-645.11-09GROUPINSURANCE-LIFE 360 255 432 432 140 120 432 LEVELTEXT TEXTAMT 02LIFEINSURANCEIS2X$120 240 LTDINSURANCEIS2X$96 192432 123 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 226-0403-645.11-24CELLPHONEALLOWANCE 1,080 9701,3201,320 770 6601,320 LEVELTEXT TEXTAMT 022EMPLOYEESX$55PERMONTHX12MONTHS 1,3201,320 ------------------------------------------------------------------------------------ *PERSONNELSERVICES 179,507156,699147,194147,19479,78964,809145,881 226-0403-645.21-02PRINTSHOP 2,8342,3292,2742,274 143 1431,062 LEVELTEXT TEXTAMT 02FIXEDCOSTALLOCATION-PRINTSHOP 1,0621,062 226-0403-645.21-03C.S.-OFFICESUPPLIES 59 73 960 960 0 0 500 LEVELTEXT TEXTAMT 02EXPENSESESTIMATE 500500 226-0403-645.21-04OTHER-OFFICESUPPLIES 1,5582,2783,0003,000 491 4912,000 LEVELTEXT TEXTAMT 02EXPENSESESTIMATE 2,0002,000 226-0403-645.21-05SMALLOFFICEEQUIPMENT 1,2328,2928,0008,000 0 03,000 LEVELTEXT TEXTAMT 02EXPENSESESTIMATE 3,0003,000 226-0403-645.22-01CENTRALSERVICEGASOLINE 7441,1891,5001,500 601 5271,500 LEVELTEXT TEXTAMT 02GASALLOCATION 2,500 NOVANANYMORE;HAVE2HYBRIDVEHICLESGARY'SPOSITIONNOTREPLACED 1,000-1,500 226-0403-645.22-24OTHEROPERATINGSUPPLIES10,76615,48015,00015,0007,1534,37013,000LEVELTEXT TEXTAMT 02ESTIMATE 13,00013,000 ------------------------------------------------------------------------------------ 124 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures *SUPPLIES 17,19329,64130,73430,7348,3885,53121,062 226-0403-645.31-06OTHERPROFESSIONALSVCS 0 669 0 0 0 0 0 226-0403-645.31-70ADMFEEALLOCATION 0 0 0 0 0 08,162 LEVELTEXT TEXTAMT 02ADMINISTRATIVEFEEALLOCATION 8,1628,162 226-0403-645.31-71CENTRALSTORESALLOCATION 0 0 0 0 0 0 11 LEVELTEXT TEXTAMT 02CENTRALSTORESALLOCATION 11 11 226-0403-645.31-73PRINTSHOPALLOCATION 0 01,8511,8511,078 9241,062 LEVELTEXT TEXTAMT 02PRINTSHOPALLOCATION 1,0621,062 226-0403-645.32-02POSTAGE 51 158 200 200 61 59 200 LEVELTEXT TEXTAMT 02EXPENSESESTIMATE 200200 226-0403-645.32-04TELEPHONE 1,2901,0501,0001,000 560 4801,000 LEVELTEXT TEXTAMT 022014EXPENSEESTIMATE 1,0001,000 226-0403-645.32-21TRAVEL-MILEAGE 134 138 500 500 130 130 500 LEVELTEXT TEXTAMT 02ESTIMATE 500500 226-0403-645.32-22TRAVEL-AIRFARE 0 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02ESTIMATE 500500 226-0403-645.32-23TRAVEL-HOTEL 2,7375,8473,0003,0001,3791,3792,600 LEVELTEXT TEXTAMT 125 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 02ESTIMATE 2,6002,600 226-0403-645.32-24TRAVEL-MEALS 441 6601,0001,000 170 170 800 LEVELTEXT TEXTAMT 02ESTIMATE 800800 226-0403-645.32-25TRAVEL-OTHER 303 828 500 500 96 96 500 LEVELTEXT TEXTAMT 02ESTIMATE 500500 226-0403-645.36-03AUTOMOTIVEEQUIPMENT 533 9031,0006,0003,7173,1173,500 LEVELTEXT TEXTAMT 02AUTOREPAIRCOSTS 3,5003,500 226-0403-645.36-04COMPUTEREQUIPMENT 1,1041,5721,2501,250 728 62423,556 LEVELTEXT TEXTAMT 02FIXEDCOSTALLOCATIONINFORMATIONTECHNOLOGY 23,55623,556 226-0403-645.39-10SUBSCRIPTIONS 20 145 300 300 0 0 300 LEVELTEXT TEXTAMT 02EXPENSEESTIMATE 300300 226-0403-645.39-11DUES 405 385 300 300 0 0 300 LEVELTEXT TEXTAMT 02EXPENSEESTIMATE 300300 226-0403-645.39-70EDUCATION&TRAINING 11,33324,11045,00039,88116,8646,83018,000 LEVELTEXT TEXTAMT 02GIBSONANDOTHERSAFETYTRAININGS 18,00018,000 226-0403-645.39-89MISCCHARGES&SERVICES 1,2021,4272,0003,6501,5321,3122,000 LEVELTEXT TEXTAMT 126 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 02EXPENSEESTIMATE-CINTAS 1,000 EXPENSEESTIMATE-HRDRIVERSLICENSECHECKS 1,0002,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 19,55337,89258,40159,93226,31515,12162,991 226-0403-645.43-02MOTOREQUIPMENT 3,555 0 0 0 0 0 0------------------------------------------------------------------------------------ *CAPITAL 3,555 0 0 0 0 0 0 226-0403-671.39-89OTHERSERVICES&CHARGES 0 0 0 0 193- 97- 0------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 0 0 0 0 193- 97- 0------------------------------------------------------------------------------------ **SAFETY/RISKMANAGEMENT 219,808224,232236,329237,860114,29985,365229,934 127 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures 226-0412-645.31-70ADMFEEALLOCATION 78,81130,67038,04438,04422,19019,02047,775 LEVELTEXT TEXTAMT 02FIXEDCOSTALLOCATION 47,775 ADMINISTRATIVEFEE 47,775 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 78,81130,67038,04438,04422,19019,02047,775 226-0412-672.10-01REGULAR 042,83874,15974,15925,20120,15879,931 LEVELTEXT TEXTAMT 02PARALEGAL(21%INCREASEPERMARKETAVERAGE) 53,575 ASSISTANTCITYATTORNEY(50%SHAREWITHGENFUND) 42,908 ($85,817X50%)ADJUSTMENTTOPAYUNDERSALARYCAP 16,552-79,931 226-0412-672.11-01FICA-REGULAR 03,2315,6745,6741,8961,5156,115 LEVELTEXT TEXTAMT 02FICA-$79,931X7.65% 6,1156,115 226-0412-672.11-04PERF-REGULAR 04,7988,3068,3062,8232,2588,952 LEVELTEXT TEXTAMT 02PERF-$79,931X11.2% 8,9528,952 226-0412-672.11-07UNEMPLOYMENTBENEFITS 0 0 186 186 40 27 200 LEVELTEXT TEXTAMT 02UNEMPLOYMENT-$79,931X.25% 200200 226-0412-672.11-08GROUPINSURANCE-HEALTH 011,58714,40014,4008,4567,24823,325 LEVELTEXT TEXTAMT 02HEALTH-1.5X$15,550 23,32523,325 226-0412-672.11-09GROUPINSURANCE-LIFE 0 115 216 216 70 60 324 LEVELTEXT TEXTAMT 02LIFE-1.5X$120 180 LTD-1.5X$96 144 128 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures324 226-0412-672.11-22PARKINGALLOWANCE 0 280 0 0 0 0 0 LEVELTEXT TEXTAMT 02$40PERMONTH-REMOVED ------------------------------------------------------------------------------------ *PERSONNELSERVICES 062,849102,941102,94138,48631,266118,847 226-0412-672.31-01LEGALSERVICES 041,882 089,87822,41920,38870,000 LEVELTEXT TEXTAMT 02ESTIMATEDLEGALFEESFORLIABILITYCLAIMSNOT 70,000 CHARGEDTODEPARTMENTS 70,000 226-0412-672.32-21TRAVEL-MILEAGE 0 0 500 500 0 01,000 LEVELTEXT TEXTAMT 02ESTIMATEDTRAVELFORPARALEGALANDASSTCITY 1,000 ATTORNEY 1,000 226-0412-672.39-01REFNDS,AWARDS,IMDEMNITIES833,522626,0021,089,8781,000,000177,542161,4531,800,000LEVELTEXT TEXTAMT 02EST.CLAIMSMANAGEDBYTHECITYLEGALDEPARTMENT1,000,000EST.COSTSHAREWITHHONEYWELLONTHEBECK'SLAKE 800,000 CLEANUP.50/50SPLITWITHHONEYWELL.ALSOSEEKINGINSURANCEANDEPAINABLITYTOPAYAPPLICATION($1,000,000ESTIMATEDLESS$200,000ESTIMATEDFOR2016) 1,800,000 226-0412-672.39-02PROFSERV-BECK'SLAKE 0 0 0130,00055,648 0 0 226-0412-672.39-11OTHERCONTRACTUALS 5,666 0151,50021,500 0 0 0 226-0412-672.39-70EDUCATION&TRAINING 0 0 500 500 0 0 500 LEVELTEXT TEXTAMT 02ESTIMATEDTRAININGCOSTSFORCLAIMSADJUSTER 500500 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 839,188667,8841,242,3781,242,378255,609181,8421,871,500------------------------------------------------------------------------------------ **LIABILITYCOVERAGE 917,999761,4031,383,3631,383,363316,285232,1282,038,122 129 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures226-0417-672.31-06OTHERPROFESSIONALSERV82,00074,37572,500117,12529,76929,75075,700LEVELTEXT TEXTAMT 02GIBSONPROPERTYADVISORYSERVICS 36,000 APPRAISALSERVICES-MORRISPAC 4,700 GIBSONWORKCOMPENSATION 26,500 JWFLIABILITYINSURANCEMMSEAREPORTING 2,500 NOTARYBONDS,SPECIALEVENTS,ROPESCOURSE 6,000 75,700 226-0417-672.34-02LIABILITY 456,549519,993530,000480,000423,347416,818441,449 LEVELTEXT TEXTAMT 02PROPERTY/CRIME/LIQUORCOVERAGESPROPERTYGIBSON7/1/16TO6/30/17RENEWAL 391,075 LIQUORLIABILITY 2,500 EDDYSTREETCOMMONS 30,000 FLOOD 8,500 CRIME 9,374441,449 226-0417-672.39-01REFNDS,AWARDS,IMDEMNITIES 0 0 050,000 0 050,000 LEVELTEXT TEXTAMT 02ESTIMATEDPROPERTYCLAIMSBELOWDEDUCTIBLE 50,000 OF$100,000 50,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 538,549594,368602,500647,125453,116446,568567,149------------------------------------------------------------------------------------ **BUSINESSINSURANCE 538,549594,368602,500647,125453,116446,568567,149 130 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures226-0418-671.31-07WORK.CMPTHRDPTYADFEE50,00050,00050,00050,00050,00050,00055,000LEVELTEXT TEXTAMT 02JWFTHIRDPARTYADMINISTRATORFEE 55,000 CURRENTCONTRACTTHROUGH1/1/17 55,000 226-0418-671.34-01WORKMEN'SCOMP 182,523187,259150,000150,00079,64562,916145,000 LEVELTEXT TEXTAMT 02TEAMSTER/NON-BARGAININGCLAIMSESTIMATE 145,000145,000 226-0418-671.34-02LIABILITYINSURANCE 116,315124,925150,000150,000134,730133,984159,000 LEVELTEXT TEXTAMT 02JWFSPECIALTY(MIDWEST)EXCESSIVEWORKCOMP 159,000 ESTIMATE 159,000 226-0418-671.34-20WORKERSCOMP/POLICEFIRE321,568508,387400,000375,000129,719101,288289,386LEVELTEXT TEXTAMT 02POLICE/FIREWORKCOMPCLAIMSESTIMATE 300,000 ESTIMATEDDEDUCT 10,614-289,386 226-0418-671.34-29W.C.POLICE/FIRETERMCLM131,0734,43410,00035,00015,9017,45210,000LEVELTEXT TEXTAMT 02SPECIALWORKERCOMPCLAIMS(MAURICEWOODS)RAYWOLFENBARGER 10,00010,000 226-0418-671.39-12PHYSICALEXAMINATIONS 24,09118,21330,00030,00013,63713,63729,000 LEVELTEXT TEXTAMT 02POLICE/FIREPHYSICALS 29,00029,000 226-0418-671.39-80CITYDRUGPROGRAM 39,71228,81362,00062,00011,07411,07435,000 LEVELTEXT TEXTAMT 02DRUGTESTPROGRAM 35,00035,000 ------------------------------------------------------------------------------------ *OTHERSERVICES&CHARGES 865,282922,031852,000852,000434,706380,351722,386 131 2016 2016 20166/30/162017 2014 2015OriginalAmendedYTDYTDProposed ACCOUNTNUMBERACCOUNTDESCRIPTION ActualActualBudgetBudgetActualActualExpenditures------------------------------------------------------------------------------------ **WORKER'SCOMPENSATION 865,282922,031852,000852,000434,706380,351722,386------------------------------------------------------------------------------------ ***LIABILITYINS.PREM.RES. 2,541,6382,502,0343,074,1923,120,3481,318,4061,144,4123,557,5912,541,6382,502,0343,074,1923,120,3481,318,4061,144,4123,557,591 132