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HomeMy WebLinkAbout08-2016 Departmental Financial ReportPeriod Ending: Issued By: City of South Bend Monthly Departmental Financial Report Page Contents 2 Narrative 3 Summaries 7 General Fund 22 Special Revenue Funds 58 Debt Service/Capital Project Funds 70 Enterprise Funds 96 Internal Service Funds 103 Trust Funds 106 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff James Mueller Deputy Chief of Staff Suzanna Fritzberg South Bend Common Council Controller John Murphy Deputy City Controller Jennifer Hockenhull City Finance Director Rahman Johnson Senior Budget Analyst Amy O'Connor Department Heads Fiscal Officers August 31, 2016 Administration/Finance August 2016  The Monthly Departmental Financial Report  The  City  of  South  Bend  has  developed  the  attached  Monthly  Departmental  Financial  Report to  provide  current year  financial information for each City fund, as well as individual departments within the General  Fund, in a condensed format.  Information is provided for revenue, expenditures, encumbrances, cash  balances and staffing levels.  Also included in  this report are text boxes that allow departmental fiscal  officers to provide an explanation of significant expenditure and  staffing variances and spending on major capital projects. Departmental fiscal officers are asked to complete the monthly  financial  reports  (“blue  sheets”) for  their  funds and  General Fund departments  no  later  than  the 18th  of  the month  following the reporting period. The staff of the Department of Administration & Finance then summarizes the  data and  publishes this consolidated report no later than 30 days after the end of the reporting  period.  The Monthly Departmental Financial Report supplements—but does not replace—other financial reports  that the City  prepares such as the Monthly Financial Report, Controller’s Cash Report, the Department of  Local Government Finance’s  Annual Financial Report (AFR), or the Comprehensive Annual Financial Report  (CAFR).  Summary Trends & Observations  As of August 31, 2016, total revenue for the year was $184,462,673, 63% of estimated revenue. As of August 31, 2015  total revenue received was $176,155,962 within the same funds. Property taxes are received in June and December each  year and were budgeted at $71,976,981 for 2016.    In June, the City received the first of its two property tax remittances from the county, totaling $41.55 million. Normally  the June payment is slightly larger than December by 53% to 47%.  June’s payment amounted to 56% of the expected  annual budget, meaning that we’re likely to do better than budget on property tax receipts for this year.  Local income  tax (LOIT, COIT and EDIT) receipts are budgeted to be $25.8 million in 2016, to be received in monthly installments of  $2.15 million.  As  of August  31, 2016,  total  expenditures  were  $185,007,401  and  outstanding  encumbrances  were $39,851,855,  a   total  of  $224,859,256  which   represents  60%   of  the   amended  expenditure  budget.  Encumbrances  are  either  holdovers  from  previous  years  or  obligations  for  the  remainder  of  the  year.   If  encumbrances  were  excluded,  expenditures  were 50%  of  the  amended  expenditure  budget  at  the  end  of  the  period.    Total  expenditures  were  $189,216,194 as of August 31, 2015.  New for 2016, the 311 Call Center has now been placed in its own internal service fund, (Fund 279) and now appears as  its own line item within the Internal Service sections of the summary reports.  In  May  the  City  received  a  one‐time  special  distribution  from  the  state  for  local  option  income  tax  (LOIT)  totaling  $5.6 million dollars.  The state stipulated that 75% was to be used for infrastructure improvements and 25% could be  used for any governmental purpose.  The state also instructed that cities set up Fund 257 – LOIT Special Distribution to  account for the funds.  The City has done so and Fund 257 was seeded with $4,217,549 in May.  The expenditure budget  for this fund was set in July.  The City has also decided to start accounting for other state‐funded programs in this fund  and so its revenue budget was increased by $650,000 in anticipation of reimbursements from INDOT.  We hope that you find this Monthly Departmental Financial Report useful in better understanding the finances  of the  City of South Bend. If you have any questions regarding this report, please contact John Murphy, City Controller (574)235-7678, or Jennifer Hockenhull, Deputy City Controller (574) 235-9822. 2 City of South Bend Monthly Department Financial Report REVENUE SUMMARY August 31, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget City Funds General Fund 55,560,172 1,072,623 31,547,841 30,810,825 771,389 57% Special Revenue 102 Rainy Day 1,475,850 4,616 1,458,685 37,136 17,165 99% 103 Excess Levy 20 - 7 12 13 37% 201 Parks & Recreation 11,538,030 363,949 6,714,485 6,592,958 4,823,545 58% 202 Motor Vehicle Hi g hway 9,756,260 1,009,745 7,188,874 6,115,390 2,567,386 74% 203 Recreation Nonreverting 1,448,565 98,280 743,719 791,959 704,846 51% 209 Studeb aker-Oliver Reverting Grants 592,250 100,502 195,998 90,757 396,252 33% 210 Economi c Developm ent State Grants 2,699,880 944,679 1,758,159 436,974 941,721 65% 211 Department of Community Investment (DCI)2,491,425 16,985 1,759,745 1,219,096 731,680 71% 212 Dept of Community Investment Grants 7,444,900 229,345 1,102,745 1,594,729 6,342,155 15% 216 Police State Seizures 36,636 2,762 29,145 15,119 7,491 80% 217 Gift, Donation, Bequest 360,800 135,105 136,512 3,867 224,288 38% 218 Police Curfew Violations 1,000 6 247 140 753 25% 219 Unsafe Building 1,209,140 18,520 916,035 - 293,105 76% 220 Law Enforcement Continuing Education 236,825 18,280 176,826 210,124 59,999 75% 227 Loss Recovery 7,660 444 5,728 50,572 1,932 75% 244 Emergency Phone System- - - 19 - 0% 249 Public Safety LOIT 6,797,160 566,228 4,531,397 3,776,353 2,265,763 67% 251 Local Roads & Streets 1,662,300 38,633 1,089,836 706,885 572,464 66% 257 LOIT Special Distribution 4,867,549 1,760 4,219,309 - 648,240 87% 258 Human Rig hts Federal Grant 218,105 225 141,161 72,722 76,944 65% 271 Eastrace Waterway 30 1 8 19 22 26% 273 Morris PAC / Palais Royale Marketing 18,250 2,642 11,144 7,124 7,106 61% 280 Police Block Grants 20 2 22 16 (2) 112% 281 Economic Develop. Commission-Revenue Bonds 150 13 159 117 (9) 106% 289 HAZMAT 10,220 13 183 13,929 10,037 2% 291 Indiana Ri ver Rescue 105,478 72 105,358 31,000 120 100% 292 Police Grants- - - 56,946 - 0% 294 Regional Police Academy 22,500 39 19,070 20,779 3,430 85% 295 COPS MORE Grant 101,544 43,818 78,824 40,282 22,720 78% 299 Police Federal Drug Enforcem ent 162,000 18,835 20,710 64,440 141,291 13% 404 County Option Income Tax 10,371,010 835,603 6,888,413 5,732,264 3,482,597 66% 408 Economi c Developm ent Incom e Tax 10,159,530 804,604 6,962,925 5,788,049 3,196,605 69% 410 Urban Development Action Grant 175,827 222 3,178 252,204 172,649 2% 655 Project Releaf 438,790 37,337 299,171 296,525 139,619 68% 705 Police K-9 Unit 2,020 2 23 1,514 1,997 1% Special Revenue Total 74,411,724 5,293,263 46,557,800 34,020,022 27,853,924 63% City Debt Service 313 Football Hall of Fame Debt Service 1,483,212 9,343 853,086 572,277 630,126 58% City Debt Service Total 1,483,212 9,343 853,086 572,277 630,126 58% Capital Project 377 Professional Spor ts Dev elopment 711,518 37,931 589,692 538,133 121,826 83% 401 Coveleski Stadium Capital 15,500 28 404 174 15,096 3% 403 Zoo Endow ment 359 23 288 211 71 80% 405 Park Nonreverting Capital 162,500 694 7,028 10,544 155,472 4% 406 Cumulativ e Capital Development 527,737 4,626 296,718 292,908 231,019 56% 407 Cumulativ e Capital Improvement 437,352 25,174 298,287 268,236 139,065 68% 412 Major Moves Construction 1,255,633 1,037 721,013 801,002 534,620 57% 416 Morris Performing Arts Center Capi tal 103,000 1,623 46,177 39,914 56,823 45% 434 Community Revitalization Enhancement District 7,200 61 450 232 6,750 6% 450 Palais Royale Historic Preservation 17,450 2,682 9,719 7,927 7,731 56% 677 Footbal l Hall of Fame Capi tal 53,809 236 51,636 2,337 2,173 96% Capital Project Tot al 3,292,058 74,115 2,021,412 1,961,617 1,270,646 61% Enterprise 287 Emergency M edical Serv ices Capital 2,096,500 379,612 2,165,221 397,765 (68,721) 103% 288 Emergency M edical Serv ices Operating 5,169,214 492,600 3,795,039 3,244,502 1,374,175 73% 600 Consoli dated Building Fund 3,741,268 184,639 2,669,975 3,279,308 1,071,293 71% 601 Parking Garages 1,075,483 87,680 674,209 668,100 401,274 63% 610 Solid Waste Operations 5,794,374 500,004 3,703,149 3,542,617 2,091,225 64% 611 Solid Waste Capital 1,226,247 150,136 963,657 530,085 262,590 79% 620 Water Works Operations 14,640,616 1,593,366 10,071,527 9,435,758 4,569,089 69% 622 Water Works Capital 28,000 1,300 16,749 13,129 11,251 60% 623 Water Works Bond Capital- - - 544 - 0% 624 Water Works Custom er Deposit 15,000 696 8,831 6,390 6,169 59% 625 Water Works Sinking 2,049,681 170,822 1,367,041 1,365,188 682,640 67% 626 Water Works Bond Reserve 16,000 734 9,380 3,788 6,620 59% 629 Water Works Reserve Operations & Maintenance 250,461 1,121 241,231 159,635 9,230 96% 640 Sewer Repair Insurance 571,241 53,415 425,501 410,042 145,740 74% 641 Sewage W orks Operations 36,779,600 3,309,262 25,464,332 23,629,927 11,315,268 69% 642 Sewage W orks Capital 2,548,500 1,003,293 1,047,042 8,021,165 1,501,458 41% 643 Sewage Works Reserve Operations & Maint.934,725 2,082 921,225 271,531 13,500 99% 649 Sewage Sinking 9,302,141 763,031 6,102,560 6,200,976 3,199,581 66% 653 Sewage Debt Service Reserve 4,800 - 2,260 - 2,540 47% 659 Sewer Bond 2011 2,000 106 1,351 3,840 649 68% 661 Sewer Bond 2012 90,000 4,663 73,672 70,138 16,328 82% 664 2013A Cost of Issuance Fund 40 2 26 19 14 66% 666 2015 Sewer Bond Issuance 130 3 106 - 24 82% 670 Century Center 4,004,984 866,527 3,036,109 2,773,488 968,875 76% 671 Century Center Capital 500 75 640 366 (140) 128% 672 Century Center Energy Conserv ation Debt Svc 237,418 4 187,430 50,011 49,988 79% Enterprise Total 90,578,923 9,565,176 62,948,264 64,078,312 27,630,659 69% Internal Service 222 Central Ser vices 8,242,222 690,736 4,983,314 5,003,744 3,258,908 60% 224 Central Ser vices Capital 131,419 17 846 - 130,573 1% 226 Liability Insurance 2,289,383 185,371 1,518,869 840,144 770,514 66% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY August 31, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget Ci Interna 278 Take Home Vehicle Police 112,400 8,841 78,448 85,315 33,952 70% 279 311 Call Center 499,358 37,284 325,931 - 173,427 65% 711 Self-Funded Employee Benefits 18,043,130 1,466,896 11,931,723 9,690,662 6,111,407 66% 713 Unemployment Compensation 107,282 12,613 72,322 68,824 34,960 67% Internal Service Total 29,425,194 2,401,758 18,911,454 15,688,689 10,513,740 64% Trust & Agency 701 Firefighters Pension 4,873,851 63 2,438,838 2,525,407 2,435,013 50% 702 Police Pension 6,000,250 3,650 3,003,798 3,189,525 2,996,452 50% 730 City Cemetery 150 13 166 122 (16) 111% Trust & Agency T otal 10,874,251 3,726 5,442,802 5,715,054 5,431,449 50% City Funds Total 265,625,534 18,420,004 168,282,659 152,846,796 74,101,933 63% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Developm ent Ar ea (Airport TIF)18,244,751 42,471 10,732,854 16,584,926 7,511,897 59% 422 TIF - W est Washington 435,500 813 291,743 200,975 143,757 67% 425 Redevelopment Retail & Leighton Plaza 172,703 3,843 83,692 106,760 89,011 48% 429 River East Development Area (NE Dev TIF)2,879,000 4,142 1,215,587 2,865,995 1,663,413 42% 430 TIF - Southside Dev elop ment #1 2,433,000 2,880 1,286,187 1,318,944 1,146,813 53% 435 TIF - Douglas Road 320,750 111 231,810 164,671 88,940 72% 436 River East Residential (NE Res TIF)3,162,422 - 2,274,510 1,876,143 887,912 72% Tax Increment Financing Total 27,648,126 54,260 16,116,384 23,118,414 11,531,742 58% Redevelopment 433 Redevelopment General 152 4 51 43 101 33% 439 Cer tified Technology Park 23,037 975 12,938 20,448 10,099 56% 454 Airport Urban Enterprise Zone 3,900 174 2,211 1,622 1,689 57% 619 Blackthorn Operations- - - 119,297 - 0% Redevelopm ent Total 27,089 1,152 15,200 141,411 11,889 56% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 473 6,036 4,457 7,964 43% 317 Coveleski Debt Service Reserve 5,300 232 2,958 2,170 2,342 56% 328 Redevelopment Bond - Palais Royale 15,000 790 10,085 7,447 4,915 67% 432 TIF - Southside Dev elop ment #3 52,700 2,235 29,352 35,268 23,348 56% Debt Service Total 87,000 3,729 48,431 49,341 38,569 56% Redevelopment Commission Controlled Funds Total 27,762,215 59,141 16,180,014 23,309,166 11,582,201 58% Grand Total 293,387,749 18,479,145 184,462,673 176,155,962 85,684,134 63% 4 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY August 31, 2016 Co ntr ol Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City Funds General Fund 101-0101 Mayor's Office 749,883 48,128 433,392 489,370 133 316,359 58% 101-0104 311 Call Center 5,933 - 3,810 322,920 - 2,123 64% 101-0201 City Clerk 443,475 30,500 268,001 235,891 13,779 161,695 64% 101-0301 Common Council 522,735 46,300 307,955 324,648 50,942 163,838 69% 101-0302 WNIT Contract 43,000 - 43,000 43,000 - - 100% 101-0401 Administration & Finance 2,227,488 145,892 1,147,938 1,212,235 18,170 1,061,380 52% 101-0404 Morris Performing Arts Center 1,129,897 97,401 687,463 676,152 37,026 405,409 64% 101-0405 Palais Royale 498,438 43,677 304,248 299,006 34,111 160,079 68% 101-0501 Legal Department 1,036,772 78,168 646,970 618,158 13,509 376,293 64% 101-0602 Engineering 1,225,137 127,421 737,148 651,545 60,649 427,340 65% 101-0801 Police Department 26,399,474 1,847,458 15,873,753 16,417,516 158,055 10,367,666 61% 101-0802 Communications Center 1,479,012 - 739,506 1,164,214 739,506 - 100% 101-0901 Fire Department 18,210,989 1,498,234 12,248,856 12,695,283 166,512 5,795,621 68% 101-0905 Fire LOIT 2013- - - 24,369 - - 0% 101-1008 Human Rights 371,226 27,674 231,813 247,889 3,697 135,715 63% 101-0805 Police LOIT 2013- - - 6,699 - - 0% 101-1201 Code Enforcement 202,164 - 202,164 - - (0) 100% General Fund Total 54,545,623 3,990,852 33,876,017 35,428,896 1,296,088 19,373,519 64% Special Revenue 103 Excess Levy 3,688 25 3,673 - - 15 100% 201 Parks & Recreation 11,363,459 1,247,374 7,619,454 7,583,750 272,495 3,471,510 69% 202 Motor Vehicle Highway 10,977,409 520,672 5,400,152 5,228,948 902,817 4,674,440 57% 203 Recreation Nonreverting 1,459,754 94,987 691,819 730,109 66,769 701,166 52% 209 Studebaker-Oliver Reverting Grants 1,683,250 5,672 95,521 66,059 387,729 1,200,000 29% 210 Economic Development State Grants 2,522,519 67,861 1,580,145 464,105 526,650 415,724 84% 211 Department of Community Investment (DCI)2,687,313 199,742 1,557,288 1,630,939 83,232 1,046,794 61% 212 Dept of Community Investment Grants 7,357,463 368,661 1,190,882 1,719,196 2,651,970 3,514,611 52% 216 Police State Seizures 36,000 825 825 - - 35,175 2% 217 Gift, Donation, Bequest 362,500 96,000 96,000 81,093 - 266,500 26% 218 Police Curfew Violations 1,000 - - - - 1,000 0% 219 Unsafe Building 926,497 75,081 475,258 - 238,272 212,967 77% 220 Law Enforcement Continuing Education 743,508 42,647 252,199 241,607 69,077 422,232 43% 227 Loss Recovery 480,311 1,953 25,169 3,656,604 105,142 350,000 27% 249 Public Safety LOIT 6,600,626 476,014 4,277,307 4,599,426 - 2,323,319 65% 251 Local Roads & Streets 2,242,944 94,121 835,469 557,533 604,056 803,419 64% 257 LOIT Special Distribution 850,000 178,905 181,105 - 631,128 37,767 96% 258 Human Rights Federal Grant 221,838 14,271 119,395 145,635 3,640 98,803 55% 271 Eastrace Waterway- - - 3,998 - - 0% 273 Morris PAC / Palais Royale Marketing 18,878 878 3,334 3,332 2,633 12,912 32% 289 HAZMAT 10,000 - 7,609 21,542 - 2,391 76% 291 Indiana River Rescue 95,300 6,944 30,406 52,514 3,676 61,217 36% 292 Police Grants 55,373 - 33,239 15,296 22,134 - 100% 294 Regional Police Academy 22,500 468 3,930 26,467 - 18,570 17% 295 COPS MORE Grant 102,245 12,232 40,169 37,425 10,575 51,501 50% 299 Police Federal Drug Enforcement 168,965 14,371 26,413 157,388 - 142,552 16% 404 County Option Income Tax 15,191,448 899,911 9,335,886 6,491,815 951,258 4,904,304 68% 408 Economic Development Income Tax 10,560,181 273,878 6,755,589 6,123,074 520,150 3,284,442 69% 410 Urban Development Action Grant 238,173 - 146,068 146,068 - 92,106 61% 655 Project Releaf 528,358 2,921 422,458 69,464 - 105,900 80% 705 Police K-9 Unit 2,020 1,044 1,044 970 - 976 52% Special Revenue Total 77,513,520 4,697,456 41,207,806 39,854,357 8,053,401 28,252,313 64% City Debt Service 313 Football Hall of Fame Debt Service 1,268,015 - 1,271,000 1,272,000 - (2,985) 100% City Debt Service Total 1,268,015 - 1,271,000 1,272,000 - (2,985) 100% Capital Project 377 Professional Sports Development 838,052 - 838,051 855,603 - 1 100% 401 Coveleski Stadium Capital 22,000 - 22,000 - 6,885 (6,885) 131% 405 Park Nonreverting Capital 383,095 5,290 102,561 65,236 24,710 255,824 33% 406 Cumulative Capital Development 526,737 27,896 502,013 474,118 - 24,724 95% 407 Cumulative Capital Improvement 365,907 - 368,250 367,875 - (2,343) 101% 412 Major Moves Construction 2,448,588 25,705 635,568 1,765,243 478,832 1,334,188 46% 416 Morris Performing Arts Center Capital 78,923 1,990 28,594 42,154 10,459 39,870 49% 434 Community Revitalization Enhancement District- - - 7,794 - - 0% 677 Football Hall of Fame Capital 84,801 4,533 42,742 35,665 2,513 39,546 53% Capital Project Total 4,748,103 65,414 2,539,780 3,613,688 523,398 1,684,925 65% Enterprise 287 Emergency Medical Services Capital 3,113,386 164,248 1,224,077 59,387 77,579 1,811,731 42% 288 Emergency Medical Services Operating 6,140,643 378,207 3,880,893 2,862,622 64,043 2,195,707 64% 600 Consolidated Building Fund 3,524,477 256,032 2,091,758 2,182,155 65,368 1,367,351 61% 601 Parking Garages 1,393,469 44,409 514,231 649,510 341,341 537,897 61% 610 Solid Waste Operations 5,747,412 560,319 3,737,491 3,712,497 376,857 1,633,064 72% 611 Solid Waste Capital 925,197 146,752 774,898 553,569 410 149,889 84% 620 Water Works Operations 17,047,657 1,496,345 10,147,104 9,561,920 1,025,225 5,875,328 66% 622 Water Works Capital 821,797 144,609 310,392 221,445 107,028 404,377 51% 623 Water Works Bond Capital- - - 183,082 - - 0% 5 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY August 31, 2016 Co ntr ol Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City Enterpris 624 Water Works Customer Deposit 8,400 696 6,863 5,536 - 1,537 82% 625 Water Works Sinking 2,049,681 717 350,009 368,968 - 1,699,672 17% 626 Water Works Bond Reserve 9,500 4,481 6,531 7,374 - 2,969 69% 629 Water Works Reserve Operations & Maintenance 10,000 1,121 10,864 8,204 - (864) 109% 640 Sewer Repair Insurance 549,413 25,311 319,548 319,139 53,124 176,742 68% 641 Sewage Works Operations 40,097,438 3,526,399 21,647,628 26,763,919 3,584,004 14,865,806 63% 642 Sewage Works Capital 7,631,946 1,411,024 3,033,301 2,009,123 2,170,974 2,427,671 68% 643 Sewage Works Reserve Operations & Maint.16,000 2,082 19,718 13,470 - (3,718) 123% 649 Sewage Sinking 9,274,298 - 1,148,456 1,592,661 - 8,125,842 12% 659 Sewer Bond 2011 232,689 - - 1,085,608 222,169 10,520 95% 661 Sewer Bond 2012 20,187,062 2,894,143 6,971,408 1,751,939 6,136,312 7,079,343 65% 666 2015 Sewer Bond Issuance 2,500 - 2,500 - - - 100% 670 Century Center 3,972,438 313,118 2,793,526 2,649,633 - 1,178,912 70% 671 Century Center Capital 188,621 9,001 118,002 338,521 - 70,619 63% 672 Century Center Energy Conservation Debt Svc 237,132 - 140,609 - - 96,523 59% Enterprise Total 123,181,156 11,379,016 59,249,806 56,900,281 14,224,432 49,706,918 60% Internal Service 222 Central Services 8,306,979 672,850 4,757,244 4,954,172 867,028 2,682,707 68% 224 Central Services Capital 305,584 18,500 169,119 - 38,150 98,315 68% 226 Liability Insurance 3,120,348 154,959 1,444,070 2,094,992 39,443 1,636,834 48% 278 Take Home Vehicle Police 10,000 - 53 1,086 - 9,947 1% 279 311 Call Center 499,357 37,284 325,931 - 3,402 170,023 66% 711 Self-Funded Employee Benefits 17,378,890 1,373,710 10,936,963 9,166,892 183,313 6,258,614 64% 713 Unemployment Compensation 113,882 4,815 37,671 61,392 15,400 60,811 47% Internal Service Total 29,735,040 2,262,118 17,671,052 16,278,535 1,146,738 10,917,251 63% Trust & Agency 701 Firefighters Pension 5,464,843 425,823 3,550,917 3,493,659 - 1,913,926 65% 702 Police Pension 6,797,398 518,397 4,303,780 4,251,049 - 2,493,618 63% 730 City Cemetery 20,000 - - - - 20,000 0% Trust & Agency Total 12,282,241 944,219 7,854,697 7,744,708 - 4,427,544 64% City Funds Total 303,273,698 23,339,075 163,670,157 161,092,465 25,244,056 114,359,484 62% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF)44,502,077 1,095,671 14,167,951 14,079,485 8,185,675 22,148,451 50% 420 Tax Incremental Financing (TIF) - Downtown- - - 4,088,473 - - 0% 422 TIF - West Washington 1,403,366 - 10,922 30,294 306,244 1,086,200 23% 425 Redevelopment Retail & Leighton Plaza 160,406 5,732 83,992 83,257 - 76,414 52% 426 TIF - Central Medical Service Area- - - 2,294,533 - - 0% 429 River East Development Area (NE Dev TIF)8,335,159 580,080 1,038,001 205,706 3,764,543 3,532,615 58% 430 TIF - Southside Development #1 7,411,815 937,013 2,330,860 879,854 2,347,136 2,733,819 63% 435 TIF - Douglas Road 354,200 - 140,000 341,187 4,200 210,000 41% 436 River East Residential (NE Res TIF)3,430,000 - 2,920,589 3,425,628 - 509,411 85% Tax Increment Financing Total 65,597,023 2,618,496 20,692,315 25,428,417 14,607,798 30,296,910 54% Redevelopment 433 Redevelopment General 4,500 - - - - 4,500 0% 439 Certified Technology Park 2,692,913 - 142,913 1,793,668 - 2,550,000 5% 454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0% 619 Blackthorn Operations- - - 201,228 - - 0% Redevelopment Total 2,747,413 - 142,913 1,994,896 - 2,604,500 5% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 473 4,685 3,857 - 9,315 33% 328 Redevelopment Bond - Palais Royale 15,000 790 7,828 6,445 - 7,172 52% 432 TIF - Southside Development #3 490,503 - 489,503 690,104 - 1,001 100% Debt Service Total 519,503 1,263 502,016 700,407 - 17,487 97% Redevelopment Commission Controlled Funds Total 68,863,939 2,619,759 21,337,244 28,123,719 14,607,798 32,918,897 52% Grand Total 372,137,637 25,958,834 185,007,401 189,216,185 39,851,855 147,278,381 60% 6 Fund/Department Name Month August Fund/Department Number 101-0101 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 748,793 48,118 432,803 489,250 - 315,990 58% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - 50 - - 0% Other Income 1,090 10 590 70 - 500 54% Transfers In- - - - - - 0% Total Revenue 749,883 48,128 433,393 489,370 - 316,490 58% Personnel 685,492 43,818 390,621 452,865 - 294,871 57% Supplies 3,662 95 892 7,620 119 2,651 28% Services 60,139 4,068 41,438 27,338 14 18,687 69% Debt Service 590 147 441 1,548 - 149 75% Capital- - - - - - 0% Transfers Out- - - - - - 0% 749,883 48,128 433,393 489,370 133 316,358 58% Net- - - - (133) 133 Cash Balance- - Full Time 7.00 6.00 6.00 Part-Time /Seasonal/Temporary 2.00 1.00 1.00 Total 9.00 7.00 7.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Mayor's Office There are no capital projects budgeted for 2016. Expenditures Revenue Total Expenditures Staffing Expenditures are in line with budgeted expectations for 2016. Currently, the Mayor's office is down one position as the position of Deputy Chief of Staff to the Mayor, is vacant. Form 37 Fund/Department Name Month August Fund/Department Number 101-0104 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 2,123 - - - - 2,123 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 3,810 - 3,810 322,920 - (0) 100% Transfers In- - - - - - 0% Total Revenue 5,933 - 3,810 322,920 - 2,123 64% Personnel- - - 293,501 - - 0% Supplies 2,350 - 1,629 1,537 - 721 69% Services 3,583 - 2,181 27,882 - 1,402 61% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,933 - 3,810 322,920 - 2,123 64% Net- - - - - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 311 Call Center Expenditures Revenue Total Expenditures Staffing As of January 1, 2016, the 311 Call Center is now in its own internal service fund, Fund 279. The only budgeted items are remaining encumbrances from 2015--purchase orders that haven't been invoiced by the vendors yet. Form 38 Fund/Department Name Month August Fund/Department Number 101-0201 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 443,475 30,500 268,001 235,891 - 175,474 60% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 443,475 30,500 268,001 235,891 - 175,474 60% Personnel 332,855 25,285 207,490 209,431 - 125,365 62% Supplies 7,582 - 6,356 1,197 - 1,226 84% Services 103,038 5,215 54,155 25,263 13,779 35,104 66% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 443,475 30,500 268,001 235,891 13,779 161,695 64% Net- - - - (13,779) 13,779 Cash Balance- - Full Time 5.00 5.00 5.00 Part-Time /Seasonal/Temporary- - - Total 5.00 5.00 5.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report City Clerk This year, no capital projects have been budgeted. Expenditures Revenue Total Expenditures Staffing Expenditures are consistent with normal operating costs. Form 39 Fund/Department Name Month August Fund/Department Number 101-0301 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 522,485 46,300 307,955 324,192 - 214,530 59% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 250 - - 256 - 250 0% Other Income- - - 200 - - 0% Transfers In- - - - - - 0% Total Revenue 522,735 46,300 307,955 324,648 - 214,780 59% Personnel 279,671 22,727 186,311 144,950 16,178 77,182 72% Supplies 8,936 180 6,148 2,048 193 2,595 71% Services 234,128 23,393 115,496 177,650 34,571 84,061 64% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 522,735 46,300 307,955 324,648 50,942 163,838 69% Net- - - - (50,942) 50,942 Cash Balance- - Full Time 9.00 9.00 9.00 Part-Time /Seasonal/Temporary- - - Total 9.00 9.00 9.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Common Council Expenditures Revenue Total Expenditures Staffing There are nine (9) Council Members. Last year, expenditures higher than normal in the services category due to unforseen legal expenses. Form 310 Fund/Department Name Month August Fund/Department Number 101-0302 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 43,000 - 43,000 43,000 - - 100% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 43,000 - 43,000 43,000 - - 100% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 43,000 - 43,000 43,000 - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 43,000 - 43,000 43,000 - - 100% Net- - - - - - Cash Balance- - Full Time- - Part-Time /Seasonal/Temporary- - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report WNIT Contract Expenditures Revenue Total Expenditures Staffing This annual expenditure was previously paid from the Council department (101-0301) but was segregated upon the Council's request. The invoice was received and paid in April. Form 311 Fund/Department Name Month August Fund/Department Number 101-0401 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 2,213,890 145,770 1,131,774 1,211,680 - 1,082,116 51% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 13,598 122 16,163 556 - (2,565) 119% Transfers In- - - - - - 0% Total Revenue 2,227,488 145,892 1,147,938 1,212,235 - 1,079,550 52% Personnel 1,978,924 126,037 1,019,268 1,104,074 - 959,656 52% Supplies 42,034 1,795 13,881 21,635 3,805 24,348 42% Services 200,858 17,850 111,399 84,598 14,365 75,094 63% Debt Service 5,672 209 3,390 1,928 - 2,282 60% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,227,488 145,892 1,147,938 1,212,235 18,170 1,061,380 52% Net- - - - (18,170) 18,170 Cash Balance- - Full Time 23.00 22.00 Part-Time /Seasonal/Temporary- 1.00 Total 23.00 23.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Administration & Finance None Expenditures Revenue Total Expenditures Staffing Transferred Chief Technology Officer to COIT for 2015 budget and added new HR Generalist position. Overall spending appears consistent with expectations. Full time excludes 4 IT/Innovation employees who are paid from COIT. Encumbrances relate to an outstanding contract for diversity consulting which will take place in 2016. Part-time staffing went from 2 in July to 1 in August: part-time staff member accepted a full-time job at another organization Form 312 Fund/Department Name Month August Fund/Department Number 101-0404 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 179,897 86,760 155,050 255,945 - 24,847 86% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 943,000 10,172 528,512 416,547 - 414,488 56% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 7,000 468 3,901 3,660 - 3,099 56% Transfers In- - - - - - 0% Total Revenue 1,129,897 97,401 687,463 676,152 - 442,434 61% Personnel 823,612 69,533 499,056 486,113 100 324,456 61% Supplies 22,698 436 7,315 12,608 7,486 7,897 65% Services 283,587 27,431 181,092 177,432 29,440 73,056 74% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,129,897 97,401 687,463 676,152 37,026 405,409 64% Net- - - - (37,026) 37,026 Cash Balance- - Full Time 12.00 12.00 Part-Time /Seasonal/Temporary 4.00 4.00 Total 16.00 16.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing Production Manager position is in the process of being filled. There are no Capital Expenses budgeted for this year. This is an Operating Budget. By Ordinance, Fund 416 is used to support renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons at the Morris Performing Arts Center. There are no Capital Expenses / Projects budgeted this year. 2016 City of South Bend Monthly Financial Report Morris Performing Arts Center Revenue Expenditures Form 313 Fund/Department Name Month August Fund/Department Number 101-0405 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 174,426 (40,109) 80,592 112,753 - 59,723 46% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 301,572 79,308 210,685 175,493 - 90,887 70% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 22,440 4,478 12,971 10,759 - 9,469 58% Transfers In- - - - - - 0% Total Revenue 498,438 43,677 304,248 299,006 - 160,079 61% Personnel 244,557 25,597 174,005 164,122 - 70,552 71% Supplies 28,855 47 10,397 5,029 1,828 16,630 42% Services 225,026 18,034 119,846 118,780 32,283 72,897 68% Debt Service- - - - - - 0% Capital- - - 11,075 - - 0% Transfers Out- - - - - - 0% 498,438 43,677 304,248 299,006 34,111 160,079 68% Net- - - - (34,111) - Cash Balance- - Full Time 2.00 3.00 3.00 Part-Time /Seasonal/Temporary 1.00 - - Total 3.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Palais Royale No Capital expenditures budgeted for 2016. Expenditures Revenue Total Expenditures Staffing One Part-Time / Seasonal / Temporary position was eliminated and a full time employee was added (needed for the day to day operations). In the month of August, one full time position was filled. Form 314 Fund/Department Name Month August Fund/Department Number 101-0501 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 986,772 78,158 588,990 599,532 - 397,782 60% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 50,000 10 57,980 18,626 - (7,980) 116% Transfers In- - - - - - 0% Total Revenue 1,036,772 78,168 646,970 618,158 - 389,802 62% Personnel 984,630 75,327 620,221 581,267 - 364,409 63% Supplies 3,712 133 941 4,029 671 2,100 43% Services 47,158 2,391 24,854 31,909 12,838 9,466 80% Debt Service 1,272 318 953 953 - 319 75% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,036,772 78,168 646,970 618,158 13,509 376,293 64% Net- - - - (13,509) 13,509 Cash Balance- - Full Time 11.60 11.60 Part-Time /Seasonal/Temporary- - Total 11.60 11.60 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Legal Department Expenditures Revenue Total Expenditures Staffing The Other Income of $50,000 is reimbursement for legal expenses from TIF funds which was received in November 2015. Spending appears to be on track with budgeted figures. Form 315 Fund/Department Name Month August Fund/Department Number 101-0602 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 1,090,688 118,430 692,122 648,378 - 398,566 63% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- 7,520 7,520 - - (7,520) 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 134,449 1,471 37,506 3,167 - 96,943 28% Transfers In- - - - - - 0% Total Revenue 1,225,137 127,421 737,148 651,545 - 487,989 60% Personnel 776,239 58,758 459,407 442,617 195 316,637 59% Supplies 66,447 1,666 49,618 21,276 5,495 11,335 83% Services 358,063 66,350 214,635 178,556 54,311 89,117 75% Debt Service 24,388 648 13,489 9,097 648 10,251 58% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,225,137 127,421 737,148 651,545 60,649 427,340 65% Net- - - - (60,649) 60,649 Cash Balance- - Full Time 7.93 8.93 Part-Time /Seasonal/Temporary 1.41 1.41 Total 9.34 10.34 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Engineering Expenditures Revenue Total Expenditures Staffing The Engineering Department oversees the design and execution of the City's construction projects. $5K in encumbrance for Supplies is for the continued remodeling of the Engineering offices. $101K in encumbrance for Services include $73K for updating the City construction standards and $29K for water system evaluation. Other income includes reimbursement from the River West TIF for 100% of the salary of an engineer. Form 316 Fund/Department Name Month August Fund/Department Number 101-0801 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 25,988,558 1,793,105 15,623,172 16,265,977 - 10,365,386 60% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 759 - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 7,500 - - - - 7,500 0% Other Income 403,416 54,352 250,581 150,779 - 152,835 62% Transfers In- - - - - - 0% Total Revenue 26,399,474 1,847,457 15,873,753 16,417,516 - 10,525,721 60% Personnel 23,573,968 1,689,481 14,420,280 14,662,906 - 9,153,688 61% Supplies 346,456 10,978 182,680 300,053 34,110 129,667 63% Services 2,471,050 146,562 1,266,858 1,450,195 123,946 1,080,246 56% Debt Service 8,000 436 3,935 4,342 - 4,065 49% Capital- - - 20 - - 0% Transfers Out- - - - - - 0% 26,399,474 1,847,457 15,873,753 16,417,516 158,055 10,367,666 61% Net- - - - (158,055) 158,055 Cash Balance- - Full Time 268.00 248.00 248.00 Part-Time /Seasonal/Temporary 60.00 25.00 25.00 Total 328.00 273.00 273.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Department Expenditures Revenue Total Expenditures Staffing This fund includes the expenditures for 222 of the 260 budgeted Police officers and 46 full time civilian staff. Fund 249 contains the funding for 38 of the 260 Police officers that are funded by the LOIT. The 2016 Personnel Expenditures are less the prior year amount due to the the fact that there were seventeen payrolls paid through August 2016 compared to eighteen through August 2015. This decrease was offset by increases in Police salaries and transfer of five officer's salaries from the LOIT to the General Fund. The decrease in Service expenditures in 2016 compared to 2015 is due to reduced legal expenditures and the timing of expenditures for ShotSpotter in 2016. Form 317 Fund/Department Name Month August Fund/Department Number 101-0802 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 1,479,012 - 739,506 1,164,214 - 739,506 50% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,479,012 - 739,506 1,164,214 - 739,506 50% Personnel- - - 135,174 - - 0% Supplies- - - - - - 0% Services 1,479,012 - 739,506 1,029,040 739,506 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,479,012 - 739,506 1,164,214 739,506 - 100% Net- - - - (739,506) 739,506 Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Communications Center Expenditures Revenue Total Expenditures Staffing Prior to December 31, 2014, this fund captured the cost of 35 of the 38 civilians and equipment to maintain the 911 communication center. Effective January 1, 2015 the County PSAP has consolidated the 911 call centers and SBPD no longer maintains a call center. The 2015 Personnel costs are the 2014 salary costs for the Communications staff paid in 2015. There are no additional salaries to be paid. The Services budget is the annual amount that the County will charge SBPD as a participant in using the PSAP. The decrease in 2016 expenditures compared to 2015 is due to the timing of invoices received from the County. Form 318 Fund/Department Name Month August Fund/Department Number 101-0901 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 18,184,920 1,498,234 12,229,583 12,559,703 5,955,337 67% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 6,000 - 55 127,125 - 5,945 1% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 20,069 - 19,219 8,455 - 851 96% Transfers In- - - - - - 0% Total Revenue 18,210,989 1,498,234 12,248,856 12,695,283 - 5,962,133 67% Personnel 16,320,838 1,317,326 10,903,039 11,723,492 74,805 5,342,994 67% Supplies 387,643 58,737 213,563 90,873 34,282 139,798 64% Services 1,502,508 122,171 1,132,254 880,918 57,426 312,829 79% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,210,989 1,498,234 12,248,856 12,695,283 166,512 5,795,621 68% Net- - - - (166,512) 166,512 Cash Balance- - Full Time 175.00 168.00 Part-Time /Seasonal/Temporary- - Total 175.00 168.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Fire Department The Fire Department uses EMS Operating Fund 288 to capture revenue gererated by ambulance calls. All capital projects relating to the Fire Department operations are run through Fund 287. For that reason, you will not see expenses related to purchasing fire apparatus, or capital improvements to buildings in the General Fund. Expenditures Revenue Total Expenditures Staffing The South Bend Fire Department is budgeted to have 250 sworn firefighters and 7 civilian full time employees. 32 firefighters are paid directly through the Public Safety LOIT. 47 Sworn and 4 civilian employees' costs are allocated to Fund 288 EMS Operations. We hold a lengthy recruitment process every 2 years and hire individuals in groups of 6-10 as needed while that list is in effect. We also employ civilian administrative staff that handle payroll, purchasing and billing for our ambulance service. Form 319 Fund/Department Name Month August Fund/Department Number 101-1008 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 371,226 27,674 231,813 247,889 - 139,413 62% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 371,226 27,674 231,813 247,889 - 139,413 62% Personnel 298,643 22,330 188,111 195,901 - 110,532 63% Supplies 1,546 148 551 800 500 495 68% Services 71,037 5,196 43,151 40,782 3,197 24,689 65% Debt Service- - - - - - 0% Capital- - - 10,407 - - 0% Transfers Out- - - - - - 0% 371,226 27,674 231,813 247,889 3,697 135,715 63% Net- - - - (3,697) 3,697 Cash Balance- - Full Time 4.00 4.00 4.00 Part-Time /Seasonal/Temporary- - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Human Rights Expenditures Revenue Total Expenditures Staffing Expenditures are consistent with normal operating costs. Form 320 Fund/Department Name Month August Fund/Department Number 101-1201 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 202,164 - 202,164 - - (0) 100% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 202,164 - 202,164 - - (0) 100% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 202,164 - 202,164 - - (0) 100% 202,164 - 202,164 - - (0) 100% Net- - - - - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Code Enforcement Expenditures Revenue Total Expenditures Staffing This department is being used solely to track the General Fund transfer to the Unsafe Building fund (219). Form 321 Fund/Department Name Month August Fund/Department Number 102 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 1,405,850 - 1,405,850 - - - 100% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 70,000 4,616 52,835 37,136 - 17,165 75% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,475,850 4,616 1,458,685 37,136 - 17,165 99% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 1,475,850 4,616 1,458,685 37,136 - 17,165 Cash Balance 10,150,792 8,679,324 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Rainy Day N/A Expenditures Revenue Total Expenditures Staffing In May 2016, the City received a one-time special distribution in the amount of $1,405,580 per SEA 67. This refers to a county's trust account maintained under the former local income tax laws. Per the new section, the State Budget Agency will make a one-time special distribution to each county having a positive balance in the county's trust account as of December 31, 2014. No expenditures are budgeted in this fund. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard & Poor's. Form 322 Fund/Department Name Month August Fund/Department Number 103 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 - 7 12 - 13 37% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 20 - 7 12 - 13 37% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 3,688 25 3,673 - - 15 100% 3,688 25 3,673 - - 15 100% Net(3,668) (25) (3,665) 12 - (3) Cash Balance- 3,660 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Excess Levy N/A Expenditures Revenue Total Expenditures Staffing A small excess of property tax was received in December 2014. The balance will be rolled into the General Fund in 2016. Form 323 Fund/Department Name Month August Fund/Department Number 201 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 7,800,000 - 4,312,626 4,145,751 - 3,487,374 55% Local Income Taxes- - - - - - 0% Other Taxes 1,581,265 77,189 940,842 917,237 - 640,423 59% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,971,140 271,703 1,343,035 1,391,187 - 628,105 68% Interest Earnings 29,072 1,952 26,106 10,979 - 2,966 90% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 156,553 13,105 91,877 127,804 - 64,676 59% Transfers In- - - - - - 0% Total Revenue 11,538,030 363,949 6,714,485 6,592,958 - 4,823,545 58% Personnel 7,222,560 655,250 4,757,152 4,679,159 2,231 2,463,177 66% Supplies 1,139,754 95,420 670,365 703,660 162,000 307,389 73% Services 2,572,061 495,371 1,980,146 2,050,475 107,341 484,574 81% Debt Service 178,822 1,333 189,031 150,456 922 (11,131) 106% Capital 50,000 - 22,760 27,240 46% Transfers Out 200,262 - - - 200,262 0% 11,363,459 1,247,374 7,619,454 7,583,750 272,495 3,471,510 69% Net 174,571 (883,425) (904,969) (990,792) (272,495) 1,352,035 Cash Balance 3,025,720 2,532,663 Full Time 90.00 91.00 91.00 Part-Time /Seasonal/Temporary na 153.00 153.00 Total 90.00 244.00 244.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Parks & Recreation Because of decreasing property tax revenues, there is nominal capital budget in fund 201. A $5.6 million bond has been approved and funding was received in the second quarter of 2015 and will largely be spent throughout 2016. Expenditures Revenue Total Expenditures Staffing Fund 201 accounts for the annual operation of the Parks and Recreation Department. There are six divisions within the department: Administration, Maintenance, Golf, Recreation, Greenhouse, and Graffiti. In 2014 the Potawatomi Zoo began operation by the Potawatomi Zoological Society. Part time staffing is individuals, not FTEs. Property tax and other tax revenues are received in June and December of the year. Form 324 Fund/Department Name Month August Fund/Department Number 202 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 5,650,000 986,921 4,079,780 4,175,931 1,570,220 72% Grants/Intergovernmental- - 0% Charges for Services 281,433 703 187,982 220,240 93,451 67% Interest Earnings 32,500 2,715 32,730 18,242 (230) 101% Bond Proceeds- - 0% Donations- - 0% Other Income 89,327 19,406 23,632 24,477 65,695 26% Transfers In 3,703,000 2,864,750 1,676,500 838,250 77% Total Revenue 9,756,260 1,009,745 7,188,874 6,115,390 - 2,567,386 74% Personnel 4,411,058 285,814 2,460,441 2,488,207 1,409 1,949,208 56% Supplies 2,628,660 40,458 1,034,640 1,183,939 428,456 1,165,564 56% Services 3,170,906 194,400 1,529,861 1,291,425 472,951 1,168,094 63% Debt Service 677,327 335,753 225,920 341,574 50% Capital 89,458 39,458 39,458 50,000 44% Transfers Out- - 0% 10,977,409 520,672 5,400,152 5,228,948 902,817 4,674,440 57% Net(1,221,149) 489,073 1,788,722 886,442 (902,817) (2,107,054) Cash Balance 6,929,867 4,782,428 Full Time 52.91 51.91 Part-Time /Seasonal/Temporary 3.14 3.14 Total 56.05 55.05 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Motor Vehicle Highway Expenditures Revenue Total Expenditures Staffing Information included for Streets, Traffic & Lighting, and Curb & Sidewalk. Form 325 Fund/Department Name Month August Fund/Department Number 203 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,432,565 97,747 738,359 741,345 - 694,206 52% Interest Earnings 6,000 406 5,162 3,717 - 838 86% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 10,000 128 198 46,897 - 9,802 2% Transfers In- - - - - - 0% Total Revenue 1,448,565 98,280 743,719 791,959 - 704,846 51% Personnel 655,619 36,079 281,157 361,113 - 374,462 43% Supplies 284,568 19,006 121,873 182,417 40,517 122,178 57% Services 497,067 39,902 264,490 183,029 26,252 206,326 58% Debt Service- - - - - - 0% Capital 22,500 - 24,300 - - (1,800) 108% Transfers Out- - - 3,550 - - 0% 1,459,754 94,987 691,819 730,109 66,769 701,166 52% Net(11,189) 3,293 51,899 61,850 (66,769) 3,680 Cash Balance 876,753 886,645 Full Time 1.00 1.00 1.00 Part-Time /Seasonal/Temporary-32.00 32.00 Total 1.00 33.00 33.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Recreation Nonreverting 2016 Capital Expenditures for 2 concession trailers. Expenditures Revenue Total Expenditures Staffing This fund accounts for Parks and Recreation programs and events that are self funded through user fees. Registration for spring program, classes and softball leagues began in February.Part time employees are individuals, not FTEs. Form 3 26 Fund/Department Name Month August Fund/Department Number 209 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 483,250 - 89,603 86,059 - 393,647 19% Charges for Services- - - - - - 0% Interest Earnings 9,000 502 6,394 4,697 - 2,606 71% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 100,000 100,000 100,000 - - - 100% Transfers In- - - - - - 0% Total Revenue 592,250 100,502 195,998 90,757 - 396,252 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,683,250 5,672 95,521 66,059 387,729 1,200,000 29% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,683,250 5,672 95,521 66,059 387,729 1,200,000 29% Net(1,091,000) 94,830 100,477 24,697 (387,729) (803,748) Cash Balance 1,207,678 1,111,162 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Studebaker-Oliver Reverting Grants Expenditures Revenue Total Expenditures Staffing Brownfield Assessment Grant awarded by EPA for use in South Bend, Mishawaka and St. Joseph County covers the outstanding encumbrance. Consultant work proceeding. Form 327 Fund/Department Name Month August Fund/Department Number 210 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 2,624,161 944,679 1,719,910 400,000 - 904,251 66% Charges for Services- - - - - - 0% Interest Earnings 11,725 - 5,607 7,215 - 6,118 48% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 63,994 - 32,642 29,759 - 31,352 51% Transfers In- - - - - - 0% Total Revenue 2,699,880 944,679 1,758,159 436,974 - 941,721 65% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,250,508 67,861 685,670 28,100 185,120 379,718 70% Debt Service 72,011 - 36,005 36,005 - 36,006 50% Capital 1,200,000 - 858,470 400,000 341,530 - 100% Transfers Out- - - - - - 0% 2,522,519 67,861 1,580,145 464,105 526,650 415,724 84% Net 177,361 876,818 178,014 (27,131) (526,650) 525,997 Cash Balance 338,370 302,302 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Development State Grants Capital expenditures shown here are for the ND Turbo Project. Expenditures Revenue Total Expenditures Staffing We received a grant from the State for BEP for the Vacant & Abondoned Initiative $1,600,000 of this grant remains. An additional $2,000,000 state grant has been awarded for the ND Turbo Project. We must spend money and then seek reimbursement from the State. Reimbursement requests have been submitted---$944K received in early August. The State review process is long and arduous and due to staff changs at the State level they are taking even longer. Form 328 Fund/Department Name Month August Fund/Department Number 211 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 249,000 16,400 232,422 225,706 - 16,578 93% Grants/Intergovernmental 419,287 - 120,805 1,951 - 298,482 29% Charges for Services 2,000 - 165 430 - 1,835 8% Interest Earnings 10,000 585 7,521 4,711 - 2,479 75% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 3,000 - 2,604 2,480 - 396 87% Transfers In 1,808,138 - 1,396,229 983,819 - 411,910 77% Total Revenue 2,491,425 16,985 1,759,745 1,219,096 - 731,680 71% Personnel 2,113,461 150,599 1,243,642 1,319,541 - 869,819 59% Supplies 25,318 487 9,134 22,197 2,332 13,851 45% Services 511,534 48,656 304,511 289,202 54,410 152,613 70% Debt Service- - - - - - 0% Capital 37,000 - - - 26,490 10,510 72% Transfers Out- - - - - - 0% 2,687,313 199,742 1,557,288 1,630,939 83,232 1,046,794 61% Net(195,888) (182,757) 202,458 (411,843) (83,232) (315,114) Cash Balance 1,324,750 662,920 Full Time 25.00 24.00 24.00 Part-Time /Seasonal/Temporary- - - Total 25.00 24.00 24.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Department of Community Investment (DCI) Will be buying a new van for property inspection work. Expenditures Revenue Total Expenditures Staffing Fund covers operations of the Department of Community Investment. Transfers In come from EDIT on a quarterly basis. One position filled at the end of May, a second one in July. Search continues for the Executive Director. Form 329 Fund/Department Name Month August Fund/Department Number 212 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 6,528,252 227,011 1,085,352 1,336,666 - 5,442,900 17% Charges for Services 1,000 90 180 404 - 820 18% Interest Earnings 2,000 93 1,222 1,475 - 778 61% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 913,648 2,152 15,992 256,185 - 897,656 2% Transfers In- - - - - - 0% Total Revenue 7,444,900 229,345 1,102,745 1,594,729 - 6,342,155 15% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - 180,000 - - 0% Capital- - - - - - 0% Grants 7,356,963 368,661 1,190,382 1,539,196 2,651,970 3,514,611 52% Transfers Out 500 - 500 - - - 100% 7,357,463 368,661 1,190,882 1,719,196 2,651,970 3,514,611 52% Net 87,437 (139,316) (88,137) (124,466) (2,651,970) 2,827,543 Cash Balance 464,260 667,695 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Dept of Community Investment Grants Expenditures Revenue Total Expenditures Staffing This fund covers multiple federal grants--Community Development Block Grant; Emergency Solutions Grant; Shelter Plus Care; Neighborhood Stabilization Project, etc. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on-going and the timing of funding varies widely. We can only draw revenue in response to funds expended so revenues will come in as funds are spent. The federal government does not allow us to hold too much cash. Expenditures in 2016, as in previous years, will be made by outside not-for-profits for eligible activities such as: Homeownership Assistance; Housing Acquisition/Rehab/Resale; Owner-Occupied Housing Rehab; Spot Blight Clearance; Technical Assistance; Public Services; Public Facility Improvements; Emergency Shelter Operations; Rapid Re-housing; Shelter Plus Supportive Services; and New Housing Construction. All services must either assist low/moderate income households or eliminate slum & blight and/or other requirements specific to the particular grants. The not-for-profits can generally apply for funding for 2017 in the summer of 2016. Form 330 Fund/Department Name Month August Fund/Department Number 216 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 35,000 2,659 27,909 14,314 - 7,091 80% Charges for Services- - - - - - 0% Interest Earnings 1,636 103 1,236 805 - 400 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - 0% Total Revenue 36,636 2,762 29,145 15,119 - 7,491 80% Personnel- - - - - - 0% Supplies- 0% Services 36,000 825 825 35,175 2% Debt Service- - - - - 0% Capital- - - - - - 0% Transfers Out- 0% 36,000 825 825 - - 35,175 2% Net 636 1,937 28,320 15,119 - (27,684) Cash Balance 228,058 202,551 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police State Seizures Expenditures Revenue Total Expenditures Staffing Revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. Expenditures are to be used to support the Police Departments effort to combat drug activity. Form 331 Fund/Department Name Month August Fund/Department Number 217 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 800 30 379 419 - 421 47% Bond Proceeds- - - - - - 0% Donations 360,000 135,075 136,133 3,448 - 223,867 38% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 360,800 135,105 136,512 3,867 - 224,288 38% Personnel- - - - - - 0% Supplies 12,500 - - - - 12,500 0% Services 350,000 96,000 96,000 81,093 - 254,000 27% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 362,500 96,000 96,000 81,093 - 266,500 26% Net(1,700) 39,105 40,512 (77,227) - (42,212) Cash Balance 105,386 60,712 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Gift, Donation, Bequest None Expenditures Revenue Total Expenditures Staffing $350,000 has been budgeted from this fund to help fund public art projects throughout the City. The City wishes to serve as a conduit for this activity and hopes to receive $185,000 in private donations to help fund these projects. Form 332 Fund/Department Name Month August Fund/Department Number 218 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 900 - 175 88 - 725 19% Interest Earnings 100 6 72 52 - 28 72% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,000 6 247 140 - 753 25% Personnel- - - - - - 0% Supplies- - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,000 - - - - 1,000 0% Net- 6 247 140 - (247) Cash Balance 12,484 12,145 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Curfew Violations Expenditures Revenue Total Expenditures Staffing This fund was established to collect curfew and prostitution fines. Expenditures are used for Police activities and training. Form 333 Fund/Department Name Month August Fund/Department Number 219 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - 0% Local Income Taxes- - - - - 0% Other Taxes- - - - - 0% Grants/Intergovernmental- - - - - 0% Charges for Services 453,900 18,520 299,064 - 154,836 66% Interest Earnings- - - - - 0% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income- - - - - 0% Transfers In 755,240 - 616,971 - 138,269 82% Total Revenue 1,209,140 18,520 916,035 - - 293,105 76% Personnel 260,769 19,996 170,429 - - 90,340 65% Supplies 41,149 1,458 11,384 - 708 29,057 29% Services 624,579 53,628 293,445 - 237,565 93,570 85% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 926,497 75,081 475,258 - 238,272 212,967 77% Net 282,643 (56,561) 440,778 - (238,272) 80,137 Cash Balance 443,278 - Full Time 1.00 1.00 Part-Time /Seasonal/Temporary 3.00 3.00 Total 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Unsafe Building Expenditures Revenue Total Expenditures Staffing The Unsafe Building fund is a new fund established in 2016 to receive fines and fees related to Indiana's Unsafe Building law. The costs and expenses incurred in board-ups and other related services are recorded here. This is a non-reverting fund. Form 334 Fund/Department Name Month August Fund/Department Number 220 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 49,119 - - 0% Charges for Services 201,225 17,889 148,610 142,898 - 52,615 74% Interest Earnings 5,000 385 5,248 4,180 - (248) 105% Bond Proceeds- - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income 28,600 5 22,968 13,927 - 5,632 80% Transfers In- - - .- - 0% Total Revenue 236,825 18,280 176,826 210,124 - 59,999 75% Personnel- - - - - - 0% Supplies 285,508 24,909 102,217 99,052 52,126 131,165 54% Services 458,000 17,739 149,982 142,557 16,951 291,067 36% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 743,508 42,648 252,199 241,608 69,077 422,232 43% Net(506,683) (24,368) (75,374) (31,484) (69,077) (362,233) Cash Balance 814,893 932,109 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Law Enforcement Continuing Education Expenditures Revenue Total Expenditures Staffing This fund was established for the continuing education and supplies for police and is funded by fees from accident reports, gun permits, false alarm and loud noise fines. Form 335 Fund/Department Name Month August Fund/Department Number 227 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 7,660 444 5,728 20,072 - 1,932 75% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 30,500 - - 0% Transfers In- - - - - - 0% Total Revenue 7,660 444 5,728 50,572 - 1,932 75% Personnel- - - - - - 0% Supplies- - - 53,224 - - 0% Services 422,302 1,953 21,969 1,930,428 50,333 350,000 17% Debt Service- - - - - - 0% Capital 58,009 - 3,200 1,672,952 54,809 - 100% Transfers Out- - - - - - 0% 480,311 1,953 25,169 3,656,604 105,142 350,000 27% Net(472,651) (1,509) (19,441) (3,606,032) (105,142) (348,068) Cash Balance 973,808 2,260,236 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Loss Recovery The capital encumbrances are for the Lincolnway West Corridors project, carried over from 2015. Expenditures Revenue Total Expenditures Staffing Services include $350,000 budgeted for Ignition Park land remediation and $70,000 for vacant & abandoned housing. The $52K encumbrance in Services is for the continuation of the vacant & abandoned housing program. Form 336 Fund/Department Name Month August Fund/Department Number 244 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 19 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 19 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net- - - 19 - - Cash Balance 33,671 33,671 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Phone System Expenditures Revenue Total Expenditures Staffing This fund was closed in 2015 with the advent of the county-wide PSAP system. The cash balance will probably remain throughout 2016. Form 337 Fund/Department Name Month August Fund/Department Number 249 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 6,791,160 565,930 4,527,440 3,771,944 - 2,263,720 67% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,000 298 3,957 4,395 - 2,043 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 13 - - 0% Transfers In- - - - - - 0% Total Revenue 6,797,160 566,228 4,531,397 3,776,353 - 2,265,763 67% Personnel 6,600,626 476,014 4,277,307 4,599,426 - 2,323,319 65% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,600,626 476,014 4,277,307 4,599,426 - 2,323,319 65% Net 196,534 90,214 254,090 (823,073) - (57,556) Cash Balance 896,025 467,351 Full Time 70.00 70.00 Part-Time /Seasonal/Temporary- - Total 70.00 70.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Public Safety LOIT None. No capital equipment is purchased from this fund. Expenditures Revenue Total Expenditures Staffing This fund covered the costs of salaries and fringes for 38 police officers and 32 firefighters in 2016. Form 338 Fund/Department Name Month August Fund/Department Number 251 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 1,068,000 25,228 684,371 675,070 - 383,629 64% Grants/Intergovernmental 600 - 356 - - 244 59% Charges for Services- - - - - - 0% Interest Earnings 27,100 1,354 17,165 11,440 - 9,935 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 566,600 12,052 387,944 20,375 - 178,656 68% Transfers In- - - - - - 0% Total Revenue 1,662,300 38,633 1,089,836 706,885 - 572,464 66% Personnel- - - - - - 0% Supplies 469,668 42,616 211,538 157,706 188,462 69,668 85% Services 412,369 10,000 232,644 11,000 38,193 141,532 66% Debt Service- - - - - - 0% Capital 1,360,907 41,505 391,287 388,827 377,401 592,219 56% Transfers Out- - - - - - 0% 2,242,944 94,121 835,469 557,533 604,056 803,419 64% Net(580,644) (55,488) 254,367 149,352 (604,056) (230,955) Cash Balance 2,973,007 2,593,874 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Local Roads & Streets Projects in 2016 include the Safe Routes to School initiative for Coquillard and Harrison schools, Bendix Drive, and the Boland bicycle trail. The $377K in encumbrance includes $66K for Bendix Dr. (Lathrop to Toll Road), $76K for the Boland Trail, $92K for Safe Routes to School (Coquillard, Harrison, Perley and Lincoln schools) and $143K for Olive St. at Sample design and construction. Expenditures Revenue Total Expenditures Staffing This fund receives most of its revenue through the gas tax, budgeted at $1.068 million for 2016. Other Income is reimbursement from the Indiana Department of Transportation (INDOT) as they pay the City back for their share of certain construction projects. An adjustment to the revenue budget will be made in April to cover the shortfall illustrated here. The fund is used predominantly for street capital projects but $469,668 is used for material for street repairs and other maintenance items. Form 339 Fund/Department Name Month August Fund/Department Number 252 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 0 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 0 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net- - - 0 - - Cash Balance 8 8 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Excess Welfare Distribution Expenditures Revenue Total Expenditures Staffing In 2009, the City received a one-time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for both the Police and Fire departments. Money in this fund may only be used for public safety purposes. This fund will be closed out in 2016. Form 340 Fund/Department Name Month August Fund/Department Number 257 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 4,217,549 - 4,217,549 - - (0) 100% Other Taxes- - - - - - 0% Grants/Intergovernmental 650,000 - - - - 650,000 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- 1,760 1,760 - - (1,760) 0% Transfers In- - - - - - 0% Total Revenue 4,867,549 1,760 4,219,309 - - 648,240 87% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital 850,000 178,905 181,105 - 631,128 37,767 96% Transfers Out- - - - - - 0% 850,000 178,905 181,105 - 631,128 37,767 96% Net 4,017,549 (177,145) 4,038,204 - (631,128) 610,473 Cash Balance 4,038,204 - Full Time- - Part-Time /Seasonal/Temporary- - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report LOIT Special Distribution The capital budget was established in July and is $850,000 for 2016, comprised of 3 projects: 2 Safe Routes to School projects (LaSalle/Marquette and Monroe/Studebaker) and initial planning for the Ironwood/Corby/Rockne intersection. The $631K encumbered is comprised of $84K for Safe Routes - Monroe/Studebaker, $97K for Safe Routes - Marquette/LaSalle, and $450K for design work on the Ironwood/Corby/Rockne intersection. Expenditures Revenue Total Expenditures Staffing This fund was created in April, 2016 from instructions received by the State Board of Accounts (SBOA) to receive a one-time payment from the State for the purpose of infrastructure expenditures. Per the state statute, a minimum of 75% must be spent on infrastructure projects; the remainder may be spent as the City so chooses. A total of $4,217,549, representing 75% of the total distribution, was deposited in May, comprised of $4,160,901 distributed to the City and $56,648 distributed to the Redevelopment Authority. Form 341 Fund/Department Name Month August Fund/Department Number 258 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 196,000 - 121,000 53,267 - 75,000 62% Charges for Services- - - - - - 0% Interest Earnings 2,000 225 2,411 1,795 - (411) 121% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 20,105 - 17,750 17,660 - 2,355 88% Transfers In- - - - - - 0% Total Revenue 218,105 225 141,161 72,722 - 76,944 65% Personnel 122,817 9,386 79,003 79,197 - 43,814 64% Supplies 2,300 - 909 743 892 499 78% Services 96,721 4,885 39,483 65,695 2,748 54,490 44% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 221,838 14,271 119,395 145,635 3,640 98,803 55% Net(3,733) (14,046) 21,766 (72,913) (3,640) (21,859) Cash Balance 447,162 458,109 Full Time 2.00 2.00 2.00 Part-Time /Seasonal/Temporary 2.00 - - Total 4.00 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Human Rights Federal Grant No capital projects have been budgeted for this year. Expenditures Revenue Total Expenditures Staffing The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. The Human Rights mission is to educate and promote fair housing as well as ensure that all citizens receive equal employment opportunity. Revenues higher at this time versus last year due to timing of receipt for grants. Form 342 Fund/Department Name Month August Fund/Department Number 271 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 30 1 8 19 - 22 26% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 30 1 8 19 - 22 26% Personnel- - - - - - 0% Supplies- - - 3,998 - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 3,998 - - 0% Net 30 1 8 (3,979) - 22 Cash Balance 1,343 1,333 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Eastrace Waterway Expenditures Revenue Total Expenditures Staffing This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In recent years there have been no races. Form 343 Fund/Department Name Month August Fund/Department Number 273 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 18,000 2,625 10,953 7,008 - 7,047 61% Interest Earnings 250 17 191 116 - 59 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 18,250 2,642 11,144 7,124 - 7,106 61% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 18,878 878 3,334 3,332 2,633 12,912 32% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,878 878 3,334 3,332 2,633 12,912 32% Net(628) 1,764 7,810 3,792 (2,633) (5,805) Cash Balance 38,162 30,506 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Morris PAC / Palais Royale Marketing No Capital spending in this fund Expenditures Revenue Total Expenditures Staffing The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate non-reverting fund to receive monies from solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. Form 344 Fund/Department Name Month August Fund/Department Number 280 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 2 22 16 - (2) 112% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 20 2 22 16 - (2) 112% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 20 2 22 16 - (2) Cash Balance 3,873 3,845 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Block Grants Expenditures Revenue Total Expenditures Staffing Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014. Form 345 Fund/Department Name Month August Fund/Department Number 281 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 150 13 159 117 - (9) 106% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 13 159 117 - (9) 106% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 150 13 159 117 - (9) Cash Balance 27,521 27,322 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Develop. Commission-Revenue Bonds Expenditures Revenue Total Expenditures Staffing Fund to be used only for the expenses of EDC revenue bonds. These bonds have been paid off. Fund to be closed during 2016. Form 346 Fund/Department Name Month August Fund/Department Number 289 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 10,000 - - 13,787 - 10,000 0% Interest Earnings 220 13 183 142 - 37 83% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 10,220 13 183 13,929 - 10,037 2% Personnel- - - - - - 0% Supplies 10,000 - 7,609 21,542 - 2,391 76% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 10,000 - 7,609 21,542 - 2,391 76% Net 220 13 (7,426) (7,613) - 7,646 Cash Balance 24,637 32,015 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report HAZMAT No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the minimal fees collected in this fund are used to replace equipment and gear used in responses. Expenditures Revenue Total Expenditures Staffing Charges for Service for HAZ-MAT responses. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department. Form 347 Fund/Department Name Month August Fund/Department Number 291 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 104,700 - 104,700 30,600 - - 100% Interest Earnings 778 72 658 400 - 120 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 105,478 72 105,358 31,000 - 120 100% Personnel 15,500 231 1,962 1,731 - 13,538 13% Supplies 10,800 (3,067) 4,222 2,021 3,676 2,902 73% Services 69,000 9,780 24,222 27,765 - 44,778 35% Debt Service- - - - - - 0% Capital- - - 20,997 - - 0% Transfers Out- - - - - - 0% 95,300 6,944 30,406 52,514 3,676 61,217 36% Net 10,178 (6,872) 74,952 (21,513) (3,676) (61,097) Cash Balance 170,396 83,886 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Indiana River Rescue Expenditures Revenue Total Expenditures Staffing No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2-4 schools a year, each a week in duration. Expenditures are for the maintenance and repair of rescue equipment. Form 348 Fund/Department Name Month August Fund/Department Number 292 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 56,891 - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 55 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 56,946 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 55,373 - 33,239 15,296 22,134 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 55,373 - 33,239 15,296 22,134 - 100% Net(55,373) - (33,239) 41,650 (22,134) - Cash Balance 87,957 137,058 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Grants Expenditures Revenue Total Expenditures Staffing This Fund was set up to track the revenue and expenditures related to specific Federal Grants. Expenditures have been outlined in the grant. Form 349 Fund/Department Name Month August Fund/Department Number 294 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 20,000 - 18,600 20,488 - 1,400 93% Interest Earnings 500 39 470 291 - 30 94% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 2,000 - - - - 2,000 0% Transfers In- - - - - - 0% Total Revenue 22,500 39 19,070 20,779 - 3,430 85% Personnel- - - - - - 0% Supplies 1,500 - 100 1,295 - 1,400 7% Services 21,000 468 3,830 25,172 - 17,170 18% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 22,500 468 3,930 26,467 - 18,570 17% Net- (429) 15,140 (5,688) - (15,140) Cash Balance 85,359 62,593 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Regional Police Academy Expenditures Revenue Total Expenditures Staffing This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. Form 350 Fund/Department Name Month August Fund/Department Number 295 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 61,069 - 7,319 1,681 - 53,750 12% Charges for Services- - - - - - 0% Interest Earnings 895 58 735 446 - 160 82% Bond Proceeds- - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 36,330 43,760 70,770 17,190 - (34,440) 195% Transfers In- - - 20,965 - - 0% Total Revenue 101,544 43,818 78,824 40,282 - 22,720 78% Personnel- - - - - - 0% Supplies 57,245 - 4,010 34,265 10,245 42,990 25% Services 45,000 12,232 36,159 3,160 330 8,511 81% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 102,245 12,232 40,169 37,425 10,575 51,501 50% Net(701) 31,586 38,655 2,857 (10,575) (28,781) Cash Balance 160,213 116,226 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report COPS MORE Grant Expenditures Revenue Total Expenditures Staffing This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees. Form 351 Fund/Department Name Month August Fund/Department Number 299 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 160,000 4,178 5,272 63,744 - 154,728 3% Charges for Services- - - - - - 0% Interest Earnings 1,000 120 902 696 - 98 90% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,000 14,536 14,536 - - (13,536) 1454% Transfers In- - - - - - 0% Total Revenue 162,000 18,835 20,710 64,440 - 141,291 13% Personnel- - - - - - 0% Supplies 61,965 14,371 21,336 54,576 - 40,629 34% Services 62,000 - 1,290 23,102 - 60,710 2% Debt Service- - - - - - 0% Capital 45,000 - 3,787 79,711 - 41,213 8% Transfers Out- - - - - - 0% 168,965 14,371 26,413 157,388 - 142,552 16% Net(6,965) 4,463 (5,704) (92,948) - (1,261) Cash Balance 247,048 252,595 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Federal Drug Enforcement Expenditures Revenue Total Expenditures Staffing This fund was established to receive the Police Department share of money acquired in drug enforcement activity. Expenditures are to be used to fund drug enforcement and training. Form 352 Fund/Department Name Month August Fund/Department Number 404 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 9,454,023 787,835 6,302,680 5,168,282 - 3,151,343 67% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 95,526 4,687 65,534 62,850 - 29,992 69% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 821,461 43,081 520,199 501,132 - 301,262 63% Transfers In- - - - - - 0% Total Revenue 10,371,010 835,603 6,888,413 5,732,264 - 3,482,597 66% Personnel 419,439 55,430 398,494 217,116 - 20,945 95% Supplies 1,595,825 48,582 484,714 575,253 27,642 1,083,469 32% Services 8,507,844 653,608 4,901,764 3,262,179 880,065 2,726,015 68% Debt Service 2,588,970 7,150 2,204,141 1,658,480 - 384,829 85% Capital 579,370 135,143 221,775 28,787 43,550 314,045 46% Transfers Out 1,500,000 - 1,125,000 750,000 - 375,000 75% 15,191,448 899,911 9,335,886 6,491,815 951,258 4,904,304 68% Net(4,820,438) (64,308) (2,447,473) (759,552) (951,258) (1,421,707) Cash Balance 9,637,463 14,232,362 Full Time 4.00 4.00 4.00 Part-Time /Seasonal/Temporary- - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report County Option Income Tax This year, $39,000 has been budgeted for IT laserfische replacement. Other budgeted capital projects include facade grants of $200,000, bus shelters of $180,000, and the LWW Ambassador program for $150,000. An encumbered amount of $134,141 remaining was carried forward this year to pay Transpo for the City's portion of the new CNG fueling station. Expenditures Revenue Total Expenditures Staffing Overall decrease in spending in 2016 over 2015 due to the end of the Vacant & Abandoned Housing Program in 2015. This decreased expenditures by approximately $2.0 million. Also, 2015 includeded equipment expenses of approximately $900,000 which is not required in the 2016 budget. Other income in 2016 includes $238,172 in loan repayments from the UDAG Fund 410 for the 1st Source/Marriott loan based on BDC collections as well as charges to City departments for computer services. The curb and sidewalk program remains at the 2015 level of $1,500,000. Form 353 Fund/Department Name Month August Fund/Department Number 408 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 9,594,602 799,550 6,396,401 5,239,428 - 3,198,201 67% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 504,660 - 504,660 504,660 - - 100% Interest Earnings 60,000 5,054 58,830 43,879 - 1,170 98% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 268 - 3,034 82 - (2,766) 1132% Transfers In- - - - - - 0% Total Revenue 10,159,530 804,604 6,962,925 5,788,049 - 3,196,605 69% Personnel- - - - - - 0% Supplies 850 196 821 - 21 9 99% Services 2,763,387 240,587 797,769 871,347 520,129 1,445,489 48% Debt Service 1,274,662 33,094 1,171,535 1,340,850 - 103,127 92% Capital 197,500 - 2,628 3,200 - 194,872 1% Transfers Out 6,323,782 - 4,782,837 3,907,677 - 1,540,946 76% 10,560,181 273,878 6,755,589 6,123,074 520,150 3,284,442 69% Net(400,651) 530,726 207,336 (335,024) (520,150) (87,837) Cash Balance 10,081,381 9,835,201 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Development Income Tax $197,500 has been budgeted for property acquisitions as necessitated by the City's various infrastructure projects. Expenditures Revenue Total Expenditures Staffing This fund is used to subsidize many operations throughout the City via transfers to those operations' various funds. Transfers out relate to: Community Investment ($1,967,638), Streets ($1,853,000), Code Enforcement ($2,033,776) and Animal Care & Control ($629,368). Services include DTSB management costs, Chamber grants, and others. Form 354 Fund/Department Name Month August Fund/Department Number 410 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,110 222 3,178 355 - 2,932 52% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 169,717 - - 251,849 - 169,717 0% Transfers In- - - - - - 0% Total Revenue 175,827 222 3,178 252,204 - 172,649 2% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 238,173 - 146,068 146,068 - 92,106 61% Capital- - - - - - 0% Transfers Out- - - - - - 0% 238,173 - 146,068 146,068 - 92,106 61% Net(62,346) 222 (142,890) 106,136 - 80,544 Cash Balance 487,511 133,802 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Urban Development Action Grant Expenditures Revenue Total Expenditures Staffing This budget usually includes payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from BDC collections) is actually received. New payments from the BDC were received in 2015 and are expected in 2016. Form 355 Fund/Department Name Month August Fund/Department Number 655 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 433,290 36,993 294,044 291,927 - 139,246 68% Interest Earnings 5,500 344 5,126 4,599 - 374 93% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 438,790 37,337 299,171 296,525 - 139,619 68% Personnel 56,649 - - 1,489 - 56,649 0% Supplies 3,145 2,921 - - - 3,145 0% Services 46,344 - 24,730 20,247 - 21,614 53% Debt Service 72,220 - 47,728 47,728 - 24,492 66% Capital- - - - - - 0% Transfers Out 350,000 - 350,000 - - - 100% 528,358 2,921 422,458 69,464 - 105,900 80% Net(89,568) 34,416 (123,288) 227,061 - 33,720 Cash Balance 800,349 1,207,087 Full Time- - - Part-Time /Seasonal/Temporary 2.60 - - Total 2.60 - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Project Releaf Expenditures Revenue Total Expenditures Staffing Fall ReLeaf scheduled for October 2016. Form 356 Fund/Department Name Month August Fund/Department Number 705 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 2 23 14 - (3) 115% Bond Proceeds- - - - - - 0% Donations 2,000 - - 1,500 - 2,000 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,020 2 23 1,514 - 1,997 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,020 1,044 1,044 970 - 976 52% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,020 1,044 1,044 970 - 976 52% Net- (1,042) (1,021) 544 - 1,021 Cash Balance 2,848 3,863 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police K-9 Unit Expenditures Revenue Total Expenditures Staffing This fund was set up to receive donations for the Police K9 unit and track expenditures of those funds. Form 357 Fund/Department Name Month August Fund/Department Number 313 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 1,300,000 - 744,230 501,785 - 555,770 57% Local Income Taxes- - - - - - 0% Other Taxes 183,112 9,343 108,856 70,451 - 74,256 59% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 100 - 0 41 - 100 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,483,212 9,343 853,086 572,277 - 630,126 58% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 1,268,015 - 1,271,000 1,272,000 - (2,985) 100% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,268,015 - 1,271,000 1,272,000 - (2,985) 100% Net 215,197 9,343 (417,914) (699,723) - 633,111 Cash Balance(406,518) (625,600) Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Football Hall of Fame Debt Service None Expenditures Revenue Total Expenditures Staffing This fund is used to collect a separate property tax levy (distributions received in June and December) and is used to pay debt service on the former College Football Hall of Fame building (payments due in February and July). Because of the timing of revenue and expenditures this fund will typically have a negative cash balance until the property tax distributions are received. PILOT taxes paid by the utilities are received monthly in this fund. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018. On 15 April 2015 the Mayor announced a possible sale of the Hall of Fame to a private company. If the sale proceeds as planned, this fund will receive $240,000 per year for the next 5 years that will be used to offset debt service costs. Form 358 Fund/Department Name Month August Fund/Department Number 377 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 660,000 37,777 542,824 479,907 - 117,176 82% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,255 154 1,887 1,993 - 1,368 58% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,263 - 44,981 56,233 - 3,282 93% Transfers In- - - - - - 0% Total Revenue 711,518 37,931 589,692 538,133 - 121,826 83% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 838,052 - 838,051 855,603 - 1 100% Capital- - - - - - 0% Transfers Out- - - - - - 0% 838,052 - 838,051 855,603 - 1 100% Net(126,534) 37,931 (248,359) (317,470) - 121,825 Cash Balance 179,015 278,622 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Professional Sports Development Expenditures Revenue Total Expenditures Staffing Effective January 1, 2013, this fund no longer collects hotel/motel tax allocations from St. Joseph County for payment to the Hall of Fame, but still receives funding from the State for PSCDA on a monthly basis. The PSDA area includes Four Winds field, Century Center, MPAC and Studebaker National Museum. This fund is currenty used for debt service. Four Winds Field generates the majority of PSDA revenue. The January debt service payment has been made for 2016. The final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) will be paid January 15, 2018. Form 359 Fund/Department Name Month August Fund/Department Number 401 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 15,000 - - - - 15,000 0% Interest Earnings 500 28 404 174 - 96 81% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,500 28 404 174 - 15,096 3% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 22,000 - 22,000 - 6,885 (6,885) 131% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 22,000 - 22,000 - 6,885 (6,885) 131% Net(6,500) 28 (21,596) 174 (6,885) 21,981 Cash Balance 60,958 40,624 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Coveleski Stadium Capital Expenditures Revenue Total Expenditures Staffing Fund 401 accounts for capital spending on Coveleski Stadium. Due to recent lease agreements, no capital revenues have been collected for this fund, limiting its budget. Form 360 Fund/Department Name Month August Fund/Department Number 403 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 359 23 288 211 - 71 80% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 359 23 288 211 - 71 80% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 359 23 288 211 - 71 Cash Balance 49,734 49,373 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Zoo Endowment Expenditures Revenue Total Expenditures Staffing This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. Form 361 Fund/Department Name Month August Fund/Department Number 405 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 34,000 547 4,686 4,310 - 29,314 14% Interest Earnings 4,000 147 2,342 1,984 - 1,658 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 24,000 - - 4,250 - 24,000 0% Transfers In 100,500 - - - - 100,500 0% Total Revenue 162,500 694 7,028 10,544 - 155,472 4% Personnel- - - - - - 0% Supplies 58,173 5,290 36,925 32,965 16,034 5,214 91% Services 55,160 - 42,455 9,772 8,676 4,029 93% Debt Service- - - - - - 0% Capital 269,762 - 23,181 22,499 - 246,581 9% Transfers Out- - - - - - 0% 383,095 5,290 102,561 65,236 24,710 255,824 33% Net(220,595) (4,596) (95,533) (54,692) (24,710) (100,353) Cash Balance 374,191 466,472 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Park Nonreverting Capital This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. Expenditures Revenue Total Expenditures Staffing This is a nonreverting capital fund that accounts for revenues collected and expenses for specific purposes or locations. These locations are Potawatomi and Rum Village Picnic Areas, the East Race, Golf Courses, Forestry, Howard Park Ice Rink, and, until 2014, Potawatomi Zoo. The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Form 362 Fund/Department Name Month August Fund/Department Number 406 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 434,000 - 240,590 237,380 - 193,410 55% Local Income Taxes- - - - - - 0% Other Taxes 90,737 4,420 53,398 53,538 - 37,339 59% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,000 206 2,731 1,989 - 269 91% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 527,737 4,626 296,718 292,908 - 231,019 56% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 526,737 27,896 502,013 474,118 - 24,724 95% Capital- - - - - - 0% Transfers Out- - - - - - 0% 526,737 27,896 502,013 474,118 - 24,724 95% Net 1,000 (23,270) (205,295) (181,210) - 206,295 Cash Balance 366,665 400,040 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Cumulative Capital Development Expenditures Revenue Total Expenditures Staffing This fund receives revenue from a property tax levy and distributions are received from St. Joseph County in June and December. Expenditures are for debt service payments on capital leases and the due dates vary per lease. The fund is used to finance police vehicles and related equipment. The fund also receives PILOT payments from the Water Works and Wastewater utilities on a monthly basis. Form 363 Fund/Department Name Month August Fund/Department Number 407 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 410,000 - 271,494 267,652 - 138,506 66% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 2,352 174 1,793 584 - 559 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 25,000 25,000 25,000 - - - 100% Transfers In- - - - - - 0% Total Revenue 437,352 25,174 298,287 268,236 - 139,065 68% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 365,907 - 368,250 367,875 - (2,343) 101% Capital- - - - - - 0% Transfers Out- - - - - - 0% 365,907 - 368,250 367,875 - (2,343) 101% Net 71,445 25,174 (69,963) (99,639) - 141,408 Cash Balance 241,268 149,844 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Cumulative Capital Improvement None Expenditures Revenue Total Expenditures Staffing Revenue in this fund includes $150,000 in hotel/motel taxes and $247,000 in cigarette taxes from other units of government. The hotel/motel tax distribution is usually received in July or August and the cigarette tax allocation is usually received in June and December. In 2016, this fund is used to pay 75% of the 2011 Century Center Refunding bonds. Payments on the Century Center bond are due in February and July. Because of timing of revenue and expenditures, this fund will often have a negative cash balance during the year. Form 364 Fund/Department Name Month August Fund/Department Number 412 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 25,000 1,037 13,415 14,815 - 11,585 54% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,230,633 - 707,598 786,187 - 523,035 57% Transfers In- - - - - - 0% Total Revenue 1,255,633 1,037 721,013 801,002 - 534,620 57% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 750,000 - 9,368 - 190,632 550,000 27% Debt Service- - - - - - 0% Capital 1,698,588 25,705 626,200 1,765,243 288,200 784,188 54% Transfers Out- - - - - - 0% 2,448,588 25,705 635,568 1,765,243 478,832 1,334,188 46% Net(1,192,955) (24,668) 85,445 (964,241) (478,832) (799,568) Cash Balance 2,242,433 2,953,412 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Major Moves Construction The 2016 budget continues funding for the Smart Streets initiative and includes $592K for Smart Streets, $250K for the Boland Trail and $80K for Bendix Drive (both projects moved from the LRSA Fund 251). The $288K encumbered comprises $68K for the downtown portion of the 2-way conversion of Main and Michigan/St. Joseph streets from Chippewa to LaSalle (the former IN-933), $22K for the Bartlett St. roundabout, $1K for the Olive-Sample overpass. There remains a $173K encumbrance for utility relocation for the US 31 construction on the south side of town; this encumbrance may be closed out soon. Due to an error recording a change order, this fund paid $65K in error toward the 2-way conversion. This amount was recovered from the TIF Bond in May. Expenditures Revenue Total Expenditures Staffing Initial funding for the Major Moves fund in the amount of $12,823,151 was received from the State of Indiana on September 15, 2006, derived from the State lease of the I-80 toll road to a private company. This fund has been used in the past to provide seed money for economic development projects at Douglas Road, Eddy Street Commons, and the Triangle Development near Notre Dame. The amounts advanced for these projects are being repaid by the respective tax increment financing (TIF) funds as per formal amortization schedules. In August the fund received the second of two semi-annual payments on these loans, totaling $418,156 in principal and interest. Balances due as of Jun 30 are $509,857 from Fund 435 (Douglas Rd.) and $4,075,057 from Fund 436 (River East Residential). In 2016, the fund will expend up to $750,000 on repairs for the City's parking garages. The amount will be repaid by the Parking Garage Fund (601) over the next few years. The same process will also take place in 2017. Form 365 Fund/Department Name Month August Fund/Department Number 416 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 100,000 1,379 43,134 37,693 - 56,866 43% Interest Earnings 3,000 244 3,043 2,221 - (43) 101% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 103,000 1,623 46,177 39,914 - 56,823 45% Personnel- - - - - - 0% Supplies 30,000 - 6,080 20,997 2,342 21,578 28% Services 48,923 1,990 22,513 21,157 8,117 18,292 63% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 78,923 1,990 28,594 42,154 10,459 39,870 49% Net 24,077 (367) 17,584 (2,241) (10,459) 16,952 Cash Balance 534,309 513,180 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Morris Performing Arts Center Capital There are no Capital projects budgeted for this year. Expenditures Revenue Total Expenditures Staffing This fund was established for the purpose of renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons of the Morris Performing Arts Center. There is no staffing for this fund. Funds in this account are received from a per ticket surcharge included on every sold ticket. Form 366 Fund/Department Name Month August Fund/Department Number 434 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 7,200 61 450 232 - 6,750 6% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 7,200 61 450 232 - 6,750 6% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - 7,794 - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 7,794 - - 0% Net 7,200 61 450 (7,562) - 6,750 Cash Balance 2,854 2,276 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Community Revitalization Enhancement District Expenditures Revenue Total Expenditures Staffing CRED is derived from State sale taxes generated within the CRED district (within Studebaker/Oliver area) up to a maximum $1M annually through 2015.The distribution is made once a year in October and amount fluctuates significantly (note historical revenues). Fund did not have sufficient revenue last few years to make full debt payment so COIT had to make a portion of the payments. May close this fund soon. Form 367 Fund/Department Name Month August Fund/Department Number 450 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 17,000 2,644 9,261 7,644 - 7,739 54% Interest Earnings 450 38 458 283 - (8) 102% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 17,450 2,682 9,719 7,927 - 7,731 56% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 17,450 2,682 9,719 7,927 - 7,731 Cash Balance 86,132 71,088 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Palais Royale Historic Preservation No Capital spending in this fund. Expenditures Revenue Total Expenditures Staffing This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais. Form 368 Fund/Department Name Month August Fund/Department Number 677 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 5,100 236 2,927 2,337 - 2,173 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,709 - 48,709 - - 1 100% Transfers In- - - - - - 0% Total Revenue 53,809 236 51,636 2,337 - 2,173 96% Personnel- - - - - - 0% Supplies 1,000 - - - - 1,000 0% Services 83,801 4,533 42,742 35,665 2,513 38,546 54% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 84,801 4,533 42,742 35,665 2,513 39,546 53% Net(30,992) (4,297) 8,894 (33,329) (2,513) (37,373) Cash Balance 511,770 525,891 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Football Hall of Fame Capital Expenditures Revenue Total Expenditures Staffing The Hall of Fame Capital fund covers maintenance and utilities expense on the building incurred by the City, including costs of the building after the Hall of Fame ceased operations in South Bend at the end of 2012. Deal struck to sell building in 2015---to close in 2016. Our expenses are utilities until August and a contingency for furnace units during first couple years under new ownership. Under the terms of a lease of the former Hall of Fame to a private developer, money will be received into this fund beginning in 2016 through 2020. Any cash balance remaining in the fund will then revert to the General Fund (101) to cover a portion of a $1.75 million inter-fund loan. Form 369 Fund/Department Name Month August Fund/Department Number 287 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,075,000 378,271 2,146,998 396,727 - (71,998) 103% Interest Earnings 21,500 1,341 18,222 1,038 - 3,278 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,096,500 379,612 2,165,221 397,765 - (68,721) 103% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 385,775 - 385,775 - - (0) 100% Debt Service 55,000 - - - - 55,000 0% Capital 2,672,611 164,248 838,302 59,387 77,579 1,756,731 34% Transfers Out- - - - - - 0% 3,113,386 164,248 1,224,077 59,387 77,579 1,811,731 42% Net(1,016,886) 215,364 941,144 338,378 (77,579) (1,880,451) Cash Balance 3,513,384 338,378 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Medical Services Capital Planned purchase of ambulance, replacement cardiac monitors, fleet vehicle. Expenditures Revenue Total Expenditures Staffing The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire apparatus, ambulances and major construction projects. There are no employees associated with this fund. Form 370 Fund/Department Name Month August Fund/Department Number 288 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 500 - - 0% Charges for Services 5,058,012 478,845 3,689,731 3,182,934 - 1,368,281 73% Interest Earnings 16,115 919 12,915 13,887 - 3,200 80% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 95,087 12,836 92,392 47,182 - 2,695 97% Transfers In- - - - - - 0% Total Revenue 5,169,214 492,600 3,795,039 3,244,502 - 1,374,175 73% Personnel 4,983,238 338,908 2,974,580 1,918,752 - 2,008,658 60% Supplies 276,861 13,552 169,789 222,017 50,144 56,928 79% Services 433,451 25,430 224,469 120,231 12,489 196,493 55% Debt Service 447,093 318 512,055 452,620 1,411 (66,373) 115% Capital- - - 149,003 - - 0% Transfers Out- - - - - - 0% 6,140,643 378,207 3,880,893 2,862,622 64,043 2,195,707 64% Net(971,429) 114,393 (85,854) 381,880 (64,043) (821,532) Cash Balance 2,059,891 3,262,644 Full Time 51.00 51.00 Part-Time /Seasonal/Temporary- - Total 51.00 51.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Medical Services Operating None Expenditures Revenue Total Expenditures Staffing The revenues in this account are generated through user fees for the South Bend Fire Department EMS division, Training Bureau, and Inspections. This Fund captures personnel and operating expenses primarily for Emergency Medical Services division and reflects a portion of the cost associated with operating ambulances. Form 371 Fund/Department Name Month August Fund/Department Number 600 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,568,600 182,566 1,051,000 1,252,994 - 517,600 67% Interest Earnings 17,700 825 11,126 3,810 - 6,574 63% Bond Proceeds- - - - - - 0% Donations- - - 52 - - 0% Other Income 44,900 1,249 25,299 25,094 - 19,601 56% Transfers In 2,110,068 - 1,582,551 1,997,358 - 527,517 75% Total Revenue 3,741,268 184,639 2,669,975 3,279,308 - 1,071,293 71% Personnel 2,601,730 192,122 1,545,749 1,489,565 - 1,055,981 59% Supplies 119,268 10,440 48,913 76,300 7,794 62,561 48% Services 686,571 52,974 400,480 602,470 56,900 229,191 67% Debt Service 46,623 497 26,332 13,819 674 19,617 58% Capital 70,285 - 70,285 - - 0 100% Transfers Out- - - - - - 0% 3,524,477 256,032 2,091,758 2,182,155 65,368 1,367,351 61% Net 216,791 (71,393) 578,217 1,097,153 (65,368) (296,058) Cash Balance 2,474,193 1,837,359 Full Time 37.00 37.00 - Part-Time /Seasonal/Temporary 2.00 2.00 - Total 39.00 39.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Consolidated Building Fund Expenditures Revenue Total Expenditures Staffing This fund now comprises the Consolidated Building Department, Code Enforcement and Animal Control. Code and Animal Control are managed together but are run separately from the Building Department per Council's wishes. The $2.6 million transfer is from the EDIT Fund to cover Code and Animal Control activities which, unlike the Consolidated Building Department, are not enterprises by nature. Form 372 Fund/Department Name Month August Fund/Department Number 601 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,066,976 87,225 670,101 663,523 - 396,875 63% Interest Earnings 8,500 350 3,995 4,570 - 4,505 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 7 106 113 7 - (106) 1614% Transfers In- - - - - - 0% Total Revenue 1,075,483 87,680 674,209 668,100 - 401,274 63% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,141,933 44,409 514,231 585,693 339,805 287,898 75% Debt Service 250,000 - - - - 250,000 0% Capital 1,536 - - 63,817 1,536 (0) 100% Transfers Out- - - - - - 0% 1,393,469 44,409 514,231 649,510 341,341 537,897 61% Net(317,986) 43,272 159,979 18,590 (341,341) (136,624) Cash Balance 800,596 1,092,219 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Parking Garages Encumbrances cover study to determine improvements to be made $1,500,000 from Major Moves and additional $587,000 from TIF will be available for necessary improvements in 2016 and 2017. Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital and debt service are shown under Services line. Renovation held up as bids were over budget. Debt service will be postponed until 2018. Form 373 Fund/Department Name Month August Fund/Department Number 610 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 5,762,249 476,719 3,650,916 3,373,349 - 2,111,333 63% Interest Earnings 2,800 142 1,847 1,735 - 953 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 29,325 23,144 50,387 167,534 - (21,062) 172% Transfers In- - - - - - 0% Total Revenue 5,794,374 500,004 3,703,149 3,542,617 - 2,091,225 64% Personnel 1,725,395 123,436 1,001,060 1,092,969 559 723,776 58% Supplies 399,261 13,349 140,262 199,021 117,237 141,761 64% Services 2,697,559 273,534 1,933,169 1,890,507 259,060 505,329 81% Debt Service- - - - - - 0% Capital- - - - - 0% Transfers Out 925,197 150,000 663,000 530,000 - 262,197 72% 5,747,412 560,319 3,737,491 3,712,497 376,857 1,633,064 72% Net 46,962 (60,315) (34,342) (169,880) (376,857) 458,161 Cash Balance 242,991 242,338 Full Time 26.20 24.20 24.20 Part-Time /Seasonal/Temporary 3.00 3.00 3.00 Total 29.20 27.20 27.20 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Solid Waste Operations Expenditures Revenue Total Expenditures Staffing This Enterprise Fund charges City residents a monthly fee to pick up and dispose of their trash at area landfills and recycling centers. The operations of Solid Waste are funded by these user fees. Transfers out to Fund 611 are made to pay debt service obligations. Large encumbrances for landfill tipping fees contribute to service expenses appearing high year to date. Form 374 Fund/Department Name Month August Fund/Department Number 611 Date Updated 9/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 300,000 - 300,000 - - - 100% Charges for Services- - - - - - 0% Interest Earnings 1,050 136 657 85 - 393 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 925,197 150,000 663,000 530,000 - 262,197 72% Total Revenue 1,226,247 150,136 963,657 530,085 - 262,590 79% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 925,197 146,752 774,898 553,569 410 149,889 84% Capital- - - - - - 0% Transfers Out- - - - - - 0% 925,197 146,752 774,898 553,569 410 149,889 84% Net 301,050 3,384 188,759 (23,484) (410) 112,701 Cash Balance 189,201 11,716 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Solid Waste Capital Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to pay for capital items, such as trash trucks, used in the day to day operations of Solid Waste. Other than a small amount of interest income, revenue for this fund typically comes from dollars transferred in from the Solid Waste Operations Fund #610 on an as needed basis. A State grant for $300,000 was received in April to help defray the cost of the ongoing upgrade of trash trucks from diesel to compressed natural gas fueled units. Form 375 Fund/Department Name Month August Fund/Department Number 620 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 14,423,116 1,578,564 9,977,033 9,352,681 - 4,446,083 69% Interest Earnings 35,000 1,404 19,602 19,490 - 15,398 56% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income 135,000 6,782 47,639 39,729 - 87,361 35% Transfers In 47,500 6,615 27,253 23,859 - 20,247 57% Total Revenue 14,640,616 1,593,366 10,071,527 9,435,758 - 4,569,089 69% Personnel 5,440,741 400,281 3,369,529 3,129,821 1,739 2,069,472 62% Supplies 1,655,677 149,974 737,258 903,777 272,239 646,180 61% Services 5,352,541 503,193 2,898,755 2,638,714 749,877 1,703,910 68% Debt Service 119,687 102,413 117,474 4,854 1,370 843 99% Capital- - - - - 0% Transfers Out 4,479,011 340,484 3,024,088 2,884,754 - 1,454,923 68% 17,047,657 1,496,345 10,147,104 9,561,920 1,025,225 5,875,328 66% Net(2,407,041) 97,022 (75,577) (126,162) (1,025,225) (1,306,239) Cash Balance 3,557,444 4,008,661 Full Time 72.30 70.80 Part-Time /Seasonal/Temporary 4.00 2.28 Total 76.30 73.08 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Operations Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to account for all revenue and operational expense of the water utility. This fund provides the monies for debt service obligations, reserve requirements and revenue funded capital improvements through transfer of monies to other funds within the utility operations. Increase in current year to date Charges For Services revenue is attributed to higher billed consumption use for metered water and irrigation service. Encumbered expenditures include current year value orders. Form 376 Fund/Department Name Month August Fund/Department Number 622 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 28,000 1,300 16,749 13,129 - 11,251 60% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 28,000 1,300 16,749 13,129 - 11,251 60% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital 821,797 144,609 310,392 221,445 107,028 404,377 51% Transfers Out- - - - - - 0% 821,797 144,609 310,392 221,445 107,028 404,377 51% Net(793,797) (143,309) (293,643) (208,316) (107,028) (393,126) Cash Balance 2,586,765 2,916,965 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Capital Spent YTD: IVR System Upgrade $6,750 Mid-size car (4) - $93,336 Cargo Van (3) $65,697 3 1/2 Tn Utility Truck (1) $144,609 Encumb: Meter Reading Mobile Management Software (1) $18,188, and Double Cab Truck (2) $88,840 Expenditures Revenue Total Expenditures Staffing This fund is used for acquiring, constructing, and improving fixed assets. Form 377 Fund/Department Name Month August Fund/Department Number 623 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 544 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 544 - - 0% Personnel- - - - - - 0% Supplies- - - 86,470 - - 0% Services- - - 36,843 - - 0% Debt Service- - - - - - 0% Capital- - - 59,529 - - 0% Transfers Out- - - 240 - - 0% - - - 183,082 - - 0% Net- - - (182,538) - - Cash Balance- - Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Bond Capital Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to segregate the use of bond proceeds that are applied to the acquisition, construction and installation of certain additions, extension and improvements. Revenue bonds were issued in June 2012 with an aggregate principal of $8,300,000. The cash proceeds were fully expended at July 14, 2015. Form 378 Fund/Department Name Month August Fund/Department Number 624 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,000 696 8,831 6,390 - 6,169 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,000 696 8,831 6,390 - 6,169 59% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - 0% Transfers Out 8,400 696 6,863 5,536 - 1,537 82% 8,400 696 6,863 5,536 - 1,537 82% Net 6,600 - 1,968 854 - 4,632 Cash Balance 1,537,565 1,501,671 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Customer Deposit Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to retain security deposits collected from customers when establishing new service. Upon termination of service, these deposits are released and credited against final bills. Form 379 Fund/Department Name Month August Fund/Department Number 625 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,600 317 3,001 2,748 - 599 83% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 2,046,081 170,505 1,364,040 1,362,440 - 682,041 67% Total Revenue 2,049,681 170,822 1,367,041 1,365,188 - 682,640 67% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 2,046,081 400 347,014 366,223 - 1,699,067 17% Capital- - - - - - 0% Transfers Out 3,600 317 2,995 2,745 - 605 83% 2,049,681 717 350,009 368,968 - 1,699,672 17% Net- 170,105 1,017,032 996,220 - (1,017,032) Cash Balance 1,021,437 1,000,876 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Sinking Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. The source of monies for debt repayment are transfers from the water utility operating fund 620. Biannual installments are disbursed at the end of June and December. June's payment includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal. Form 380 Fund/Department Name Month August Fund/Department Number 626 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 16,000 734 9,380 3,788 6,620 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 16,000 734 9,380 3,788 - 6,620 59% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 9,500 4,481 6,531 7,374 - 2,969 69% 9,500 4,481 6,531 7,374 - 2,969 69% Net 6,500 (3,746) 2,849 (3,586) - 3,651 Cash Balance 1,642,410 1,643,092 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Bond Reserve Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to ensure compliance with certain debt service bond covenants. Balance in fund is determined by debt service financing arrangements at bond issuance. The 2016 annual maximum reserve requirement is satisfied. Form 381 Fund/Department Name Month August Fund/Department Number 629 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 23,000 1,121 13,770 9,407 - 9,230 60% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - 0% Transfers In 227,461 - 227,461 150,228 - - 100% Total Revenue 250,461 1,121 241,231 159,635 - 9,230 96% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 10,000 1,121 10,864 8,204 - (864) 109% 10,000 1,121 10,864 8,204 - (864) 109% Net 240,461 - 230,367 151,431 - 10,094 Cash Balance 2,462,728 2,235,267 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Reserve Operations & Maintenance Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to hold cash reserves to serve as fiscal protection against the risk of revenue shortfalls, emergencies and other economic risks that may impact the Water Utility's ability to meet financial commitments. The Cash Balance of this fund is equivalent to two months' worth of the amended annual operating expenditure budget in Fund 620, excluding transfers. A Form B will be submitted to be included in the November BT/A filing to amend the transfer out expenditure deficit. Form 382 Fund/Department Name Month August Fund/Department Number 640 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 561,225 52,629 415,678 403,441 145,547 74% Interest Earnings 10,016 786 9,823 6,601 193 98% Bond Proceeds- - 0% Donations- - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 571,241 53,415 425,501 410,042 - 145,740 74% Personnel 188,900 12,573 101,634 108,575 87,266 54% Supplies 41,569 1,682 14,166 13,373 13,528 13,875 67% Services 290,487 11,056 189,531 182,973 39,595 61,361 79% Debt Service 28,457 14,218 14,218 14,239 50% Capital- - 0% Transfers Out- - - - - - 0% 549,413 25,311 319,548 319,139 53,124 176,742 68% Net 21,828 28,103 105,954 90,904 (53,124) (31,002) Cash Balance 1,757,342 1,597,915 Full Time 2.20 1.90 - Part-Time /Seasonal/Temporary- - - Total 2.20 1.90 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Repair Insurance Expenditures Revenue Total Expenditures Staffing The Sewer Insurance program is funded by a monthly charge on city residents' sewer bills. The city is responsible for the main sewer line; from the main line to the house is the homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean-out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires excavation work. The program is set up so that the homeowner pays a maximum $500.00 deductible toward the cost of the repair and the city pays the rest. Form 383 Fund/Department Name Month August Fund/Department Number 641 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 36,619,100 3,277,047 25,334,140 23,507,841 - 11,284,960 69% Interest Earnings 65,000 5,691 60,625 37,473 - 4,375 93% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 62,500 24,442 49,849 71,143 - 12,651 80% Transfers In 33,000 2,082 19,718 13,470 - 13,282 60% Total Revenue 36,779,600 3,309,262 25,464,332 23,629,927 - 11,315,268 69% Personnel 7,573,583 519,040 4,414,005 4,402,610 11,276 3,148,301 58% Supplies 2,292,608 142,735 936,551 771,432 352,444 1,003,613 56% Services 13,250,756 723,504 5,321,721 4,488,158 3,219,014 4,710,021 64% Debt Service 648,685 74,223 534,378 325,880 1,269 113,037 83% Capital- - - - - 0% Transfers Out 16,331,806 2,066,898 10,440,973 16,775,840 5,890,833 64% 40,097,438 3,526,399 21,647,628 26,763,919 3,584,004 14,865,806 63% Net(3,317,838) (217,138) 3,816,704 (3,133,992) (3,584,004) (3,550,538) Cash Balance 12,721,671 5,791,676 Full Time 93.24 91.01 91.01 Part-Time /Seasonal/Temporary 11.44 8.67 8.67 Total 104.68 99.68 99.68 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Operations Capital spending for Sewage works is shown in Fund 642. Expenditures Revenue Total Expenditures Staffing This enterprise fund utilizes monthly fees received from residents and businesses to properly treat, transport, and dispose of generated sewage. Debt service payments are made in accordance with City amortization schedules. Form 384 Fund/Department Name Month August Fund/Department Number 642 Date Updated 9/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 61,500 3,293 47,042 21,165 - 14,458 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 2,487,000 1,000,000 1,000,000 8,000,000 - 1,487,000 40% Total Revenue 2,548,500 1,003,293 1,047,042 8,021,165 - 1,501,458 41% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 37,895 - - 0% Debt Service- - - - - - 0% Capital 7,631,946 1,411,024 3,033,301 1,971,228 2,170,974 2,427,671 68% Transfers Out- - - - - - 0% 7,631,946 1,411,024 3,033,301 2,009,123 2,170,974 2,427,671 68% Net(5,083,446) (407,732) (1,986,259) 6,012,043 (2,170,974) (926,213) Cash Balance 6,750,092 9,947,560 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Capital Year to Date totals spent include: Final payment on completed Eastgate Lift Station replacement $34,647, Sewer maintenance equipment $25,800, Wastewater vehicles and plant maintenance equipment $194,071, Wastewater Treatment Plant Primary Clarifier Rehab $609,608, Wastewater Treatment Plant Secondary Improvements $416,600 and Digesters #1 & #3 Clean and Rehab $1,752,574. Expenditures Revenue Total Expenditures Staffing This fund is used to purchase capital equipment and fund major renovations/restorations for the Wastewater and Sewer Departments. The primary source of income is from Sewage Works Operating Fund #641, which transfers funds here as needed. Form 385 Fund/Department Name Month August Fund/Department Number 643 Date Updated 9/1/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 38,000 2,082 24,500 15,445 - 13,500 64% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 896,725 - 896,725 256,086 - 0 100% Total Revenue 934,725 2,082 921,225 271,531 - 13,500 99% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 16,000 2,082 19,718 13,470 - (3,718) 123% 16,000 2,082 19,718 13,470 - (3,718) 123% Net 918,725 - 901,507 258,061 - 17,218 Cash Balance 4,575,374 3,678,649 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Reserve Operations & Maint. Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to hold the equivalent of two month's of Sewage Works (Sewers & Wastewater) budgeted operating expenses in reserve. A transfer was done in February to adjust the balance to stay in compliance. Form 386 Fund/Department Name Month August Fund/Department Number 649 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 23,500 2,139 15,418 12,686 - 8,082 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 9,278,641 760,893 6,087,141 6,188,290 - 3,191,500 66% Total Revenue 9,302,141 763,031 6,102,560 6,200,976 - 3,199,581 66% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 8,000 - 2,600 3,300 - 5,400 33% Debt Service 9,266,298 - 1,145,856 1,589,361 - 8,120,442 12% Capital- - - - - - 0% Transfers Out- - - - - - 0% 9,274,298 - 1,148,456 1,592,661 - 8,125,842 12% Net 27,843 763,031 4,954,103 4,608,314 - (4,926,260) Cash Balance 5,758,844 5,398,651 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Sinking Expenditures Revenue Total Expenditures Staffing This fund is used to pay all debt service obligations for Wastewater and Sewers. Mandatory transfers in from Operating Fund 641 are done in specified amounts each month to satisfy bond covenants. Form 387 Fund/Department Name Month August Fund/Department Number 653 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,800 - 2,260 - - 2,540 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 4,800 - 2,260 - - 2,540 47% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 4,800 - 2,260 - - 2,540 Cash Balance 4,107,884 7,286,832 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Debt Service Reserve Expenditures Revenue Total Expenditures Staffing This Debt Reserve fund is held in a separate account at Bank of NY Mellon Trust. The account was fully funded for existing debt in 2013. Due to the re-funding of three older Sewer Bonds in 2015, the required reserve now has a lower cash balance. A reconcilliation of this account is done monthly. Form 388 Fund/Department Name Month August Fund/Department Number 659 Date Updated 9/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 2,000 106 1,351 3,840 - 649 68% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,000 106 1,351 3,840 - 649 68% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 9,606 - - 8,064 - 9,606 0% Debt Service- - - - - - 0% Capital 223,083 - - 1,077,545 222,169 914 100% Transfers Out- - - - - - 0% 232,689 - - 1,085,608 222,169 10,520 95% Net(230,689) 106 1,351 (1,081,768) (222,169) (9,871) Cash Balance 233,245 517,617 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Bond 2011 From issue late in 2011, this bond has funded numerous projects including Diamond Ave. Trunk Sewer, Phase II $3.7 million, East Bank Sewer Separation, Phase II $2.8 million, East Bank Sewer Separation, Phase III $2.3 million, LaSalle School Area Sewer Separation, $1.7 million, East Bank Sewer Separation, Phase III $545,000, Southwood Sewer Separation, $1,438,816, Diamond Ave. Trunk Sewer, Phase III $248,000, St. Joseph River CSO Stabilization $217,831, Secondary Clarifier Upgrade $494,141, Wastewater Treatment Plant Digester Upgrade $5,782,989. Expenditures Revenue Total Expenditures Staffing This Sewage Works Revenue Bond closed in October of 2011. The remaining cash balance has been nearly encumbered and is expected to be spent in 2016. The significant projects this bond has funded are listed below. Form 389 Fund/Department Name Month August Fund/Department Number 661 Date Updated 9/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 90,000 4,663 73,672 70,133 - 16,328 82% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - 5 - - 0% Total Revenue 90,000 4,663 73,672 70,138 - 16,328 82% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 850,000 - - - - 850,000 0% Debt Service- - - - - - 0% Capital 19,337,062 2,894,143 6,971,408 1,751,939 6,136,312 6,229,343 68% Transfers Out- - - - - - 0% 20,187,062 2,894,143 6,971,408 1,751,939 6,136,312 7,079,343 65% Net(20,097,062) (2,889,480) (6,897,736) (1,681,801) (6,136,312) (7,063,015) Cash Balance 7,012,306 15,137,464 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Bond 2012 Since issue through December 2015, projects funded from this Bond include: East Bank Sewer Separation-Phase 4 $2.6 million, Diamond Ave. Sewer Separation Phase 3, $2.6 million, Prairie Avenue Sewer Separation-Phase I $600,445, Southwood Sewer Separation $919,608, Fairfax Sewer $70,022, East Bank Sewer Separation-Phase 5 $956,257, Sewer Sensory Control Network $193,609, Wastewater Treatment Plant Grit/Screening Improvements $157,728, Secondary Clarifier Modifications $1,698,807, CSO LTCP re-look $1,667,559, and misc other $2,070. Expenditures Revenue Total Expenditures Staffing Current year spending from this Bond has been for the CSO LTCP re-look $546,537, East Bank Sewer Separation-Phase 5 $694,063, WWTP Secondary Clarifier Modifications $5,679,750, and WWTP Grit/Screening Improvements $51,058. Form 390 Fund/Department Name Month August Fund/Department Number 664 Date Updated 9/1/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 40 2 26 19 - 14 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 40 2 26 19 - 14 66% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 40 2 26 19 - 14 Cash Balance 4,533 4,500 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 2013A Cost of Issuance Fund Expenditures Revenue Total Expenditures Staffing This fund was set up to pay the issue costs related to the re-funding of the 2004 Sewer bond and 1998 SRF Loan. Those costs were paid in 2013. The remaining cash balance will be transferred to the debt service fund before year end, so this fund can be closed out. Form 391 Fund/Department Name Month August Fund/Department Number 666 Date Updated 9/1/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 130 3 106 - - 24 82% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 130 3 106 - - 24 82% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,500 - 2,500 - - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,500 - 2,500 - - - 100% Net(2,370) 3 (2,394) - - 24 Cash Balance 6,697 - Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 2015 Sewer Bond Issuance Expenditures Revenue Total Expenditures Staffing This fund was set up to pay the legal and financial accounrting costs associated with the refunding of the 2006, 2007, and 2007B Sewer bonds. Most of those expenses were paid in December, 2015. Before year end, the balance in this fund will be transferred to the debt service fund 649 so this fund can be closed. Form 392 Fund/Department Name Month August Fund/Department Number 670 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 1,313,436 656,725 1,313,450 1,313,450 - (14) 100% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,682,841 208,515 1,712,665 1,481,860 - 970,176 64% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 8,707 1,287 9,995 (21,822) - (1,288) 115% Transfers In- - - - - - 0% Total Revenue 4,004,984 866,527 3,036,109 2,773,488 - 968,875 76% Personnel 2,249,773 162,747 1,446,386 1,383,259 - 803,387 64% Supplies 473,779 61,590 428,120 382,798 - 45,659 90% Services 1,075,098 88,781 839,344 883,576 - 235,754 78% Debt Service- - - - - - 0% Capital 14,722 - - - - 14,722 0% Transfers Out 159,066 - 79,676 - - 79,390 50% 3,972,438 313,118 2,793,526 2,649,633 - 1,178,912 70% Net 32,546 553,409 242,583 123,855 - (210,037) Cash Balance 1,675,723 1,440,552 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Expenditures Revenue Total Expenditures Staffing SMG has assumed management of Century Center effective July 1, 2013. One of their contractual duties is to reduce the operating deficit in the fund. Covered by hotel/motel tax revenue which is received twice per year. The first installment was received in February 2015. Other income includes charges to large conferences for electric costs. Form 393 Fund/Department Name Month August Fund/Department Number 671 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 500 75 640 366 - (140) 128% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 500 75 640 366 - (140) 128% Personnel- - - - - - 0% Supplies 12,200 - - 41,156 - 12,200 0% Services- - - 192,735 - - 0% Debt Service- - - - - - 0% Capital 176,421 9,001 118,002 54,630 - 58,419 67% Transfers Out- - - 50,000 - - 0% 188,621 9,001 118,002 338,521 - 70,619 63% Net(188,121) (8,926) (117,362) (338,155) - (70,759) Cash Balance 884,710 1,080,508 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Capital A Qualified Energy Conservation Bond was taken out in May 2015. Approximately $192,000 will be used as a down payment on the construction contract, thus reducing the amount necessary to be funded by bond issuance. The actual bond payments will be made with hotel/motel funds through a new fund, Century Center Energy Conservation Debt Service, that was seeded with a $50,000 transfer from this fund in May. Expenditures Revenue Total Expenditures Staffing SMG contributed a one time amount of $575,000 to cover capital expenses in August 2013. The remainder of these funds have been appropriated for spending during 2015. $25,000 was appropriated to help pay for the Wall of Fame in conjunction with the South Bend Alumni Association. $50,000 was transferred out to the new fund 672 for bond payments on the Energy Savings Contract. Form 394 Fund/Department Name Month August Fund/Department Number 672 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 157,742 4 107,754 11 - 49,988 68% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 79,676 - 79,676 50,000 - - 100% Total Revenue 237,418 4 187,430 50,011 - 49,988 79% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 237,132 - 140,609 - - 96,523 59% Capital- - - - - - 0% Transfers Out- - - - - - 0% 237,132 - 140,609 - - 96,523 59% Net 286 4 46,822 50,011 - (46,536) Cash Balance 96,854 50,011 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Energy Conservation Debt Svc Expenditures Revenue Total Expenditures Staffing A Qualified Energy Conservation Bond was taken out in May 2015. The $50,000 was transferred from the capital fund to set up the fund for future bond payments. Form 395 Fund/Department Name Month August Fund/Department Number 222 Date Updated 9/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - 0% Charges for Services 8,181,507 672,966 4,943,063 4,917,830 - 3,238,444 60% Interest Earnings 10,725 544 6,486 5,305 - 4,240 60% Bond Proceeds- - 0% Donations- - 0% Other Income 49,990 17,227 33,766 80,609 - 16,224 68% Transfers In- - - - - - 0% Total Revenue 8,242,222 690,736 4,983,314 5,003,744 - 3,258,908 60% Personnel 3,143,175 206,855 1,702,712 1,796,298 1,440,463 54% Supplies 190,636 31,253 66,682 64,163 8,296 115,658 39% Services 4,826,174 433,697 2,979,494 2,970,253 855,184 991,497 79% Debt Service 16,475 1,045 8,356 3,458 3,549 4,570 72% Capital- 120,000 - - 0% Transfers Out 130,519 - - - 130,519 0% 8,306,979 672,850 4,757,244 4,954,172 867,028 2,682,707 68% Net(64,757) 17,886 226,071 49,572 (867,028) 576,200 Cash Balance 1,511,334 1,652,661 Full Time 42.00 36.00 36.00 Part-Time /Seasonal/Temporary 3.00 2.00 2.00 Total 45.00 38.00 38.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Central Services Expenditures Revenue Total Expenditures Staffing The Central Services Division consists of six cost centers that provide a variety of services to other city departments, along with several local county, state and federal agencies. In August we had 1,520 vehicle repairs. Average Fuel prices for Aug. is $1.70 for Unleaded and $1.77 for Diesel. Budgeted amount per gallon is $3.20. The Radio Shop's project was the AVL installation of all new radios without loss of service to all departments. Equipment Services continues to purchase new vehicles with compressed natural gas or hybrids. September we will be inspecting all taxi cabs and renewing Business licenses and Taxi Driver Licenses for the City of South Bend. Sustainability hired an FTE starting Aug. 1 Form 396 Fund/Department Name Month August Fund/Department Number 224 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 900 17 846 - - 54 94% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 130,519 - - - - 130,519 0% Total Revenue 131,419 17 846 - - 130,573 1% Personnel- - - - - - 0% Supplies 42,800 9,500 22,299 - - 20,501 52% Services 60,019 9,000 9,000 - 1,495 49,524 17% Debt Service- - - - - - 0% Capital 202,765 - 137,820 - 36,655 28,290 86% Transfers Out- - - - - - 0% 305,584 18,500 169,119 - 38,150 98,315 68% Net(174,165) (18,483) (168,273) - (38,150) 32,259 Cash Balance 18,646 - Full Time- - Part-Time /Seasonal/Temporary- - Total- - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Central Services Capital Capital projects for 2015 including a roof replacement for the Equipment Services building ($150,433), & Scanner/software for Inventory/fleet system for $24,632 encumbrances were carried over to 2016. The 2016 Capital projects are: Radio tower repairs, new overhead door for garage, paving of lot, CNG compressor maintenance costs, inground hoists, new pressure washer. Expenditures Revenue Total Expenditures Staffing Revenues are a transfer from Central Services fund 222., some expenses are carry overs from 2015. Form 397 Fund/Department Name Month August Fund/Department Number 226 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,223,483 183,301 1,478,342 815,178 - 745,141 66% Interest Earnings 42,600 2,070 26,912 22,591 - 15,688 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 23,300 - 13,615 2,375 - 9,685 58% Transfers In- - - - - - 0% Total Revenue 2,289,383 185,371 1,518,869 840,144 - 770,514 66% Personnel 250,135 17,130 135,406 152,312 - 114,729 54% Supplies 30,734 3,154 8,760 24,884 5,201 16,773 45% Services 2,839,479 134,674 1,299,904 1,917,796 34,243 1,505,332 47% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 3,120,348 154,959 1,444,070 2,094,992 39,443 1,636,834 48% Net(830,965) 30,412 74,799 (1,254,849) (39,443) (866,321) Cash Balance 4,600,004 4,425,225 Full Time 3.00 3.00 Part-Time /Seasonal/Temporary- - Total 3.00 3.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Liability Insurance No capital expenditures are budgeted in 2016. Expenditures Revenue Total Expenditures Staffing This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety and Risk Department. Revenues for this fund come from other City funds who pay a share proportionate to their expected expense. Personnel expenditures are for 2 Safety and Risk personnel and an attorney who processes claims for the City. The City has budgeted $1 million in 2016 for expected liability cliams, $530,000 for excess coverage premiums for property insurance, and $852,000 in expected workers compensation activities. Miscellaneous income is slightly over budget due to a higher than expected reimbursement from a worker's compensation claim. The revenue budget will be adjusted in March. Form 398 Fund/Department Name Month August Fund/Department Number 278 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 48,000 4,260 37,290 41,480 - 10,710 78% Interest Earnings 4,000 321 3,868 2,355 - 132 97% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 60,400 4,260 37,290 41,480 - 23,110 62% Transfers In- - - - - - 0% Total Revenue 112,400 8,841 78,448 85,315 - 33,952 70% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 10,000 - 53 1,086 - 9,947 1% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 10,000 - 53 1,086 - 9,947 1% Net 102,400 8,841 78,394 84,229 - 24,006 Cash Balance 719,867 600,241 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Take Home Vehicle Police None Expenditures Revenue Total Expenditures Staffing This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. The cash reserve in this fund has increased in recent years and is expected to increase during 2016. Claims have been minimal in this fund since it was created. This fund is classified as an Internal Service Fund for financial reporting. Revenue for 2016 is less than 2015 due to the timing of biweekly payroll. The revenue is the amount deducted from officer pay for the vehicle take home program. In 2015 there were eighteen payrolls paid through the end of July compared to seventeen in 2016. Form 399 Fund/Department Name Month August Fund/Department Number 279 Date Updated 9/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 499,358 37,284 325,931 - - 173,427 65% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 499,358 37,284 325,931 - - 173,427 65% Personnel 459,575 35,302 302,580 - - 156,995 66% Supplies 5,300 19 2,077 - 680 2,543 52% Services 34,482 1,962 21,275 - 2,722 10,485 70% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 499,357 37,284 325,931 - 3,402 170,023 66% Net 1 - 0 - (3,402) 3,403 Cash Balance- - Full Time 6.00 6.00 Part-Time /Seasonal/Temporary 2.00 2.00 Total 8.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 311 Call Center No capital spending planned for 2016. Expenditures Revenue Total Expenditures Staffing This internal service fund is new in 2016. Expenses in previous years were charged to the General Fund. The fund is used to track operational revenues and expenditures of the 311 Call Center. Revenues are charges for services to the City departments that are served by the Call Center. The Call Center is still growing, so revenues will increase as more departments are served. Expenditures are predominantly related to salaries and benefits for the Call Center employees. Form 3100 Fund/Department Name Month August Fund/Department Number 711 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 17,151,500 1,350,736 11,025,873 9,651,435 - 6,125,627 64% Interest Earnings 37,971 2,569 28,971 19,829 - 9,000 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 853,659 113,592 876,879 19,399 - (23,220) 103% Transfers In- - - - - - 0% Total Revenue 18,043,130 1,466,896 11,931,723 9,690,662 - 6,111,407 66% Personnel 4,316 (1,223) - 7 - 4,316 0% Supplies 17,875 2,335 33,150 8,039 3,356 (18,631) 204% Services 1,415,949 250,754 1,067,417 494,078 165,156 183,376 87% Insurance 15,940,750 1,121,844 9,836,396 8,664,768 14,801 6,089,553 62% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 17,378,890 1,373,710 10,936,963 9,166,892 183,313 6,258,614 64% Net 664,240 93,186 994,760 523,770 (183,313) (147,207) Cash Balance 5,363,828 4,580,758 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Self-Funded Employee Benefits None Expenditures Revenue Total Expenditures Staffing This fund handles expenses relating to insurance and claims relating to employees: medical, dental, life, flex spending, etc. For the last several years expenses have significantly exceeded revenues (charges to City Departments and employees) so our cash balance has been eroding. This is not sustainable in the long-term and we need to address this situation. For the 2015 Budget, we increased employer and employee contributions significantly, which has been helping, although we are falling short of our revenue targets. Fortunately, claims costs have been lower than expected. A new Employee Wellness Center was opened on January 18, 2016 which is set in place with the understanding that the City should see a drop in claims expenses over time. Form 3101 Fund/Department Name Month August Fund/Department Number 713 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 105,682 12,482 70,758 67,787 - 34,924 67% Interest Earnings 1,600 131 1,563 1,037 - 37 98% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 107,282 12,613 72,322 68,824 - 34,960 67% Personnel 80,000 4,208 21,815 48,062 - 58,185 27% Supplies- - - - - - 0% Services 33,882 607 15,856 13,331 15,400 2,626 92% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 113,882 4,815 37,671 61,392 15,400 60,811 47% Net(6,600) 7,798 34,651 7,431 (15,400) (25,851) Cash Balance 303,933 248,602 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Unemployment Compensation None Expenditures Revenue Total Expenditures Staffing This fund charges an allocation of 0.25% of payroll to most departments to cover the cost of unemployment claims paid. For the 2015 budget, all outplacement services will be paid through this account. These were paid through the General Fund in previous years, however, due to the nature of outplacement claims, the Unemployment Fund is a more appropriate place from which to pay the costs. The Unemployment Compensation Fund is classified as an Internal Service Fund for financial reporting. Claims continue to be lower than anticipated. Form 3102 Fund/Department Name Month August Fund/Department Number 701 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 4,866,271 - 2,434,636 2,518,013 - 2,431,635 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 63 1,123 984 - 3,377 25% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 3,080 - 3,080 6,411 - 0 100% Transfers In- - - - - - 0% Total Revenue 4,873,851 63 2,438,838 2,525,407 - 2,435,013 50% Personnel 5,457,693 425,720 3,547,059 3,490,016 - 1,910,634 65% Supplies 200 - 13 - - 187 7% Services 6,950 103 3,845 3,642 - 3,105 55% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,464,843 425,823 3,550,917 3,493,659 - 1,913,926 65% Net(590,992) (425,760) (1,112,079) (968,251) - 521,087 Cash Balance(639,775) (328,947) Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Firefighters Pension No capital expenditures are purchased through this account. Expenditures Revenue Total Expenditures Staffing The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid and reported in the previous year. For 2015, the payments are expected to be $2,603,546 by 1 July and again by 1 October, totaling $5,207,092. Form 3103 Fund/Department Name Month August Fund/Department Number 702 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 5,991,750 - 2,997,375 3,187,679 - 2,994,375 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 377 3,150 1,783 - 1,350 70% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 4,000 3,273 3,273 62 - 727 82% Transfers In- - - - - - 0% Total Revenue 6,000,250 3,650 3,003,798 3,189,525 - 2,996,452 50% Personnel 6,789,198 518,239 4,299,931 4,247,449 - 2,489,267 63% Supplies 800 67 67 - - 733 8% Services 7,400 91 3,782 3,600 - 3,618 51% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,797,398 518,397 4,303,780 4,251,049 - 2,493,618 63% Net(797,148) (514,747) (1,299,982) (1,061,524) - 502,834 Cash Balance(142,563) 49,246 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Pension No capital expenditures are paid from this fund. Expenditures Revenue Total Expenditures Staffing The Police Pension fund receives pension relief distributions from the State of Indiana to reimburse the City for pension costs paid and reported in the previous fiscal year. For 2016, the payments are expected to be $3,062,500 by 1 July and again by 1 October, totaling $6,125,000. Form 3104 Fund/Department Name Month August Fund/Department Number 730 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 150 13 166 122 - (16) 111% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 13 166 122 - (16) 111% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 20,000 - - - - 20,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 20,000 - - - - 20,000 0% Net(19,850) 13 166 122 - (20,016) Cash Balance 28,708 28,500 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report City Cemetery Spending this year will concentrate on repairing headstones and completing the GIS survey of the cemetery and its occupants. Expenditures Revenue Total Expenditures Staffing This fund is designated for expenses specifically for the City Cemetery. Revenues were originally derived from the sale of cemetery plots and burial expenses.There are few sites available for sale and most plots are occupied, resulting in little burial activty. Form 3105 Fund/Department Name Month August Fund/Department Number 324 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 16,723,300 - 9,769,452 9,396,168 - 6,953,848 58% Local Income Taxes- - - - - - 0% Other Taxes 396,000 - 198,500 292,000 - 197,500 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 14,061 - - 0% Interest Earnings 413,706 15,862 177,565 161,188 - 236,141 43% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 668,745 25,346 574,824 1,739,423 - 93,921 86% Transfers In 43,000 1,263 12,513 4,982,087 - 30,487 29% Total Revenue 18,244,751 42,471 10,732,854 16,584,926 - 7,511,897 59% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 4,663,680 13,340 456,870 2,453,027 1,244,096 2,962,714 36% Debt Service 6,217,896 100,000 5,575,671 6,224,027 - 642,226 90% Capital 33,620,501 982,331 8,135,411 5,402,431 6,941,578 18,543,511 45% Transfers Out- - - - - - 0% 44,502,077 1,095,671 14,167,951 14,079,485 8,185,675 22,148,451 50% Net(26,257,326) (1,053,201) (3,435,098) 2,505,441 (8,185,675) (14,636,554) Cash Balance 29,293,300 33,889,736 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River West Development Area (Airport TIF) In 2015, the major projects were: the Ameriplex lease, Bartlett Roundabout, Ignition Park infrastructure and Multi-tenant building, LaSalle Hotel, ND/GE Turbo Project, Nello, Noble Energy, Western Avenue Improvements, Patel Hotel, and Studebaker Envionmental and Renaissance District. Thus far in 2016, major expenditures (other than debt service) include: $1.2M for Ignition Park Infrastructure; $838K for LaSalle Hotel; $223K for Safe Routes to School @ Harrison School; $830K for Advanced Center for Cancer Care;$225K for Lippert; $2.8M for Nello; $255K for Western Restriping; $102K for Hoffman Hotel; $185K for Ignition Park Multi-Tenant Bldg; $129K for Bartlett Roundabout. Expenditures Revenue Total Expenditures Staffing Form 3106 Fund/Department Name Month August Fund/Department Number 420 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - - - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - 4,088,473 - - 0% - - - 4,088,473 - - 0% Net- - - (4,088,473) - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Tax Incremental Financing (TIF) - Downtown Expenditures Revenue Total Expenditures Staffing In 2015 SBCDA is eliminated and all funds were distributed between Fund 324 River West and Fund 429 River East. This is the result of the TIF realignment. Form 3107 Fund/Department Name Month August Fund/Department Number 422 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 420,000 - 282,810 195,866 - 137,190 67% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,500 813 8,934 5,109 - 6,566 58% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 435,500 813 291,743 200,975 - 143,757 67% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 43,166 - 10,922 30,294 6,244 26,000 40% Debt Service- - - - - - 0% Capital 1,360,200 - - - 300,000 1,060,200 22% Transfers Out- - - - - - 0% 1,403,366 - 10,922 30,294 306,244 1,086,200 23% Net(967,866) 813 280,822 170,681 (306,244) (942,443) Cash Balance 1,787,646 1,366,430 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - West Washington Major projects committed thus far in 2016 are: City Cemetery Project. Other TIF eligible development projects for this TIF area will be determined by department staff and the Mayor's office as the year progresses. Expenditures Revenue Total Expenditures Staffing Major Projects committed thus far in 2016 are: City Cemetery Project. Form 3108 Fund/Department Name Month August Fund/Department Number 425 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 1,706 76 962 614 - 744 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 170,997 3,767 82,730 106,147 - 88,267 48% Transfers In- - - - - - 0% Total Revenue 172,703 3,843 83,692 106,760 - 89,011 48% Personnel- - - - - - 0% Supplies 8,742 92 2,253 4,497 - 6,489 26% Services 151,664 5,640 81,739 78,760 - 69,925 54% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 160,406 5,732 83,992 83,257 - 76,414 52% Net 12,297 (1,889) (301) 23,503 - 12,598 Cash Balance 208,516 196,030 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Redevelopment Retail & Leighton Plaza Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Bradley Co. Form 3109 Fund/Department Name Month August Fund/Department Number 426 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - - - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - 2,294,533 - - 0% - - - 2,294,533 - - 0% Net- - - (2,294,533) - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Central Medical Service Area Expenditures Revenue Total Expenditures Staffing In 2015 Central Medical Service Area is eliminated and all funds were distributed to Fund 324 River West. This is the result of the TIF realignment. Form 3110 Fund/Department Name Month August Fund/Department Number 429 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,750,000 - 1,170,979 1,391,012 - 1,579,021 43% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- 350 350 - - (350) 0% Interest Earnings 57,000 3,792 44,258 24,661 - 12,742 78% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 72,000 - - 19,357 - 72,000 0% Transfers In- - - 1,430,965 - - 0% Total Revenue 2,879,000 4,142 1,215,587 2,865,995 - 1,663,413 42% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 332,373 - 30,950 62,717 550,222 (248,799) 175% Debt Service- - - - - - 0% Capital 8,002,786 580,080 1,007,051 142,989 3,214,322 3,781,413 53% Transfers Out- - - - - - 0% 8,335,159 580,080 1,038,001 205,706 3,764,543 3,532,615 58% Net(5,456,159) (575,938) 177,586 2,660,290 (3,764,543) (1,869,202) Cash Balance 7,747,453 7,216,770 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River East Development Area (NE Dev TIF) Projects committed to in 2016 include: East Bank Pase 5 CSO; NW Corner of Hill & Colfax; Main/Jefferson Tunnel. Expenditures Revenue Total Expenditures Staffing Due to changes in boundary, this area now includes a portion of South Bend Central Development Area (Fund 420). Form 3111 Fund/Department Name Month August Fund/Department Number 430 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,400,000 - 1,251,614 1,298,974 - 1,148,386 52% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 33,000 2,880 34,573 19,970 - (1,573) 105% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,433,000 2,880 1,286,187 1,318,944 - 1,146,813 53% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 528,454 9,199 244,866 301,575 79,373 204,214 61% Debt Service- - - - - - 0% Capital 6,883,361 927,813 2,085,993 578,279 2,267,763 2,529,605 63% Transfers Out- - - - - - 0% 7,411,815 937,013 2,330,860 879,854 2,347,136 2,733,819 63% Net(4,978,815) (934,132) (1,044,672) 439,090 (2,347,136) (1,587,006) Cash Balance 5,050,706 5,405,900 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Southside Development #1 Projects committed to in 2015 include: Chippewa Improvements, Fellows Street Corridor, Ireland & Miami Area Improvements, Ireland Road Acquisition Services, Main-Lafayette Crossover Connector and Safe Routes to School (Perley). The major project in 2016 is the construction of the Chippewa Roundabout. Expenditures Revenue Total Expenditures Staffing Form 3112 Fund/Department Name Month August Fund/Department Number 435 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 320,000 - 231,289 163,944 - 88,711 72% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 750 111 521 471 - 229 70% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 256 - - 0% Transfers In- - - - - - 0% Total Revenue 320,750 111 231,810 164,671 - 88,940 72% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 13,012 - - - 4,200 8,812 32% Debt Service 341,188 - 140,000 341,187 - 201,188 41% Capital- - - - - - 0% Transfers Out- - - - - - 0% 354,200 - 140,000 341,187 4,200 210,000 41% Net(33,450) 111 91,810 (176,516) (4,200) (121,060) Cash Balance 243,476 44,914 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Douglas Road Expenditures Revenue Total Expenditures Staffing The Douglas Road TIF was established to develop the road and area near Brown Mackie College near the South Bend-Mishawaka border. The fund borrowed money from the City of Mishawaka ($1,086,550) and Major Moves Fund 412 ($1,000,000) to finance initial construction. The fund uses TIF tax revenue to repay the loans. During February 2015 the amounts due Mishawaka were paid in full and the amount due to Major Moves was $787,402. Payments will now be accelerated on the Major Moves loan in order to pay it off early as well. Form 3113 Fund/Department Name Month August Fund/Department Number 436 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,948,923 - 2,061,402 1,663,572 - 887,521 70% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 210,999 - 210,999 210,999 - (0) 100% Interest Earnings 2,500 - 2,109 1,571 - 391 84% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 3,162,422 - 2,274,510 1,876,143 - 887,912 72% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 33,832 - - - - 33,832 0% Debt Service 3,396,168 - 2,920,589 3,425,628 - 475,579 86% Capital- - - - - - 0% Transfers Out- - - - - - 0% 3,430,000 - 2,920,589 3,425,628 - 509,411 85% Net(267,578) - (646,079) (1,549,485) - 378,501 Cash Balance 973,939 156,018 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River East Residential (NE Res TIF) Expenditures Revenue Total Expenditures Staffing Debt Service is related to the Eddy Street Commons Project--payment on the ESC Bonds and reimbursement to Major Moves fund for project costs. Form 3114 Fund/Department Name Month August Fund/Department Number 433 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 152 4 51 43 - 101 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 152 4 51 43 - 101 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 4,500 - - - - 4,500 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 4,500 - - - - 4,500 0% Net(4,348) 4 51 43 - (4,399) Cash Balance 8,753 10,134 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Redevelopment General Expenditures Revenue Total Expenditures Staffing This fund's sole expenditure is for general legal fees for DCI based on an engagement letter Form 3115 Fund/Department Name Month August Fund/Department Number 439 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 23,037 975 12,938 20,448 - 10,099 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 23,037 975 12,938 20,448 - 10,099 56% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 64 - - 0% Debt Service- - - - - - 0% Capital 2,692,913 - 142,913 1,793,604 - 2,550,000 5% Transfers Out- - - - - - 0% 2,692,913 - 142,913 1,793,668 - 2,550,000 5% Net(2,669,876) 975 (129,975) (1,773,220) - (2,539,901) Cash Balance 2,143,332 3,247,341 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Certified Technology Park Capital funds are to be expended in Ignition Park and Innovation Park. Expenditures Revenue Total Expenditures Staffing Form 3116 Fund/Department Name Month August Fund/Department Number 454 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,900 174 2,211 1,622 - 1,689 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 3,900 174 2,211 1,622 - 1,689 57% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 50,000 - - - - 50,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 50,000 - - - - 50,000 0% Net(46,100) 174 2,211 1,622 - (48,311) Cash Balance 381,832 379,063 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Airport Urban Enterprise Zone Expenditures Revenue Total Expenditures Staffing No significant issues. Possible expenditure for job training in Urban Enterprise Zone. Form 3117 Fund/Department Name Month August Fund/Department Number 619 Date Updated 9/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 119,297 - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 119,297 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 181,484 - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - 19,744 - - 0% - - - 201,228 - - 0% Net- - - (81,931) - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Blackthorn Operations Equipment payments Expenditures Revenue Total Expenditures Staffing The course has been sold to a private owner. The sale was completed in February 2015. Form 3118 Fund/Department Name Month August Fund/Department Number 315 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 14,000 473 6,036 4,457 - 7,964 43% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 14,000 473 6,036 4,457 - 7,964 43% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 14,000 473 4,685 3,857 - 9,315 33% 14,000 473 4,685 3,857 - 9,315 33% Net- - 1,351 599 - (1,351) Cash Balance 1,038,904 1,038,904 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Airport Taxable Expenditures Revenue Form 3119 Fund/Department Name Month August Fund/Department Number 317 Date Updated 9/15/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 5,300 232 2,958 2,170 - 2,342 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 5,300 232 2,958 2,170 - 2,342 56% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 5,300 232 2,958 2,170 - 2,342 Cash Balance 510,777 507,072 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Coveleski Debt Service Reserve Expenditures Revenue Total Expenditures Staffing Debt service reserve fund. The fund is at the proper level per the bond financial advisor, Crowe Horwath. No additional transfers-in are needed. Any interest variations due to City policy on investments and increase in cash available to earn interest. Form 3120 Fund/Department Name Month August Fund/Department Number 328 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,000 790 10,085 7,447 - 4,915 67% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,000 790 10,085 7,447 - 4,915 67% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 15,000 790 7,828 6,445 - 7,172 52% 15,000 790 7,828 6,445 - 7,172 52% Net- - 2,257 1,002 - (2,257) Cash Balance 1,735,840 1,735,840 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (324 - River West). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Palais Royale Expenditures Revenue Form 3121 Fund/Department Name Month August Fund/Department Number 432 Date Updated 9/14/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - 11,490 - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 52,700 2,235 29,352 23,778 - 23,348 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 52,700 2,235 29,352 35,268 - 23,348 56% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,000 - - 201,724 - 1,000 0% Debt Service 489,503 - 489,503 488,380 - 1 100% Capital- - - - - - 0% Transfers Out- - - - - - 0% 490,503 - 489,503 690,104 - 1,001 100% Net(437,803) 2,235 (460,150) (654,836) - 22,347 Cash Balance 4,842,245 5,848,019 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Southside Development #3 Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to pay debt service. We will not be requesting additional funds from the TIF. The first opportunity to pay off the bond will be February 2017. The plan is to payoff the bond at that time along with the prepayment penalty. $201,724 payment in 2015 is return of prior year taxes to St. Joseph County. Form 3122