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HomeMy WebLinkAbout01-2017 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 59 Debt Service/Capital Project Funds 73 Enterprise Funds 98 Internal Service Funds 105 Trust Funds 111 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff James Mueller Deputy Chief of Staff Suzanna Fritzberg Common Council Department Heads Fiscal Officers Controller John Murphy Deputy City Controller Jennifer Hockenhull Director of Treasury Rahman Johnson Sr Budget Analyst Amy O'Connor January 31, 2017 Administration/Finance January 2017 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 January 31, 2017, total revenue for the year was $15,541,355, 5% of estimated revenue. As of January 31, 2016, total revenue received was $17,266,476 within the same funds. Property taxes are received in June and December each year and are budgeted at $75,958,124 for 2017. Local income tax (LOIT, COIT and EDIT) receipts are budgeted to be $28.36 million in 2017, to be received in monthly installments of $2.37 million. As of January 31, 2017, total expenditures were $33,081,365 and outstanding encumbrances were $38,576,704, a total of $71,658,069 which represents 18% 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 8% of the amended expenditure budget at the end of the period. Total expenditures, excluding encumbrances, were $27,964,461 as of January 31, 2016. New for 2017, all costs associated with the Department of Innovation & Technology were consolidated into Fund 279, an internal service fund that already accounts for the 311 Call Center budget. Also, several funds were established to integrate the various trustees cash balances into the City’s regular accounting system. 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 January 31, 2017 Values 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 58,587,268 1,244,191 1,244,191 1,017,369 57,343,077 2% Special Revenue 102 Rainy Day 60,000 7,644 7,644 14,388 52,356 13% 103 Excess Levy - - - 6 - 0% 201 Parks & Recreation 13,575,785 35,438 35,438 116,579 13,540,347 0% 202 Motor Vehicle Highway 9,934,110 317,873 317,873 1,148,770 9,616,237 3% 203 Recreation Nonreverting 1,381,787 75,681 75,681 59,146 1,306,106 5% 209 Studebaker-Oliver Reverting Grants 104,000 25,242 25,242 6,330 78,758 24% 210 Economic Development State Grants 73,512 242 242 18,038 73,270 0% 211 Department of Community Investment (DCI)2,291,309 10,748 10,748 527,096 2,280,561 0% 212 Dept of Community Investment Grants 3,254,000 404,027 404,027 279,099 2,849,973 12% 216 Police State Seizures 36,000 10,276 10,276 12,241 25,724 29% 217 Gift, Donation, Bequest 18,800 50,900 50,900 107 (32,100) 271% 218 Police Curfew Violations 1,000 9 9 33 991 1% 219 Unsafe Building 793,757 11,928 11,928 360,372 781,829 2% 220 Law Enforcement Continuing Education 221,500 31,608 31,608 30,704 189,892 14% 221 Landlord Registration 1,000 2,260 2,260 - (1,260) 226% 227 Loss Recovery 1,000 730 730 1,648 270 73% 249 Public Safety LOIT 7,473,618 622,980 622,980 567,011 6,850,638 8% 251 Local Roads & Streets 1,344,000 106,827 106,827 305,371 1,237,173 8% 257 LOIT Special Distribution 1,318,000 - - - 1,318,000 0% 258 Human Rights Federal Grant 165,040 91,498 91,498 121,580 73,542 55% 271 Eastrace Waterway - 1 1 2 (1) 0% 273 Morris PAC / Palais Royale Marketing 18,300 34 34 400 18,266 0% 280 Police Block Grants - 3 3 6 (3) 0% 281 Economic Develop Commission-Revenue Bonds 200 21 21 45 179 10% 289 HAZMAT 10,000 19 19 53 9,981 0% 291 Indiana River Rescue 45,500 114 114 5,554 45,386 0% 292 Police Grants - - - - - 0% 294 Regional Police Academy 22,500 5,456 5,456 8,566 17,044 24% 295 COPS MORE Grant 92,000 1,055 1,055 1,091 90,945 1% 299 Police Federal Drug Enforcement 32,000 149 149 94 31,851 0% 404 County Option Income Tax 10,680,407 913,313 913,313 998,628 9,767,094 9% 408 Economic Development Income Tax 10,998,021 1,041,459 1,041,459 965,781 9,956,562 9% 410 Urban Development Action Grant 6,110 445 445 1,139 5,665 7% 655 Project Releaf 444,556 37,450 37,449 38,110 407,107 8% 705 Police K-9 Unit 2,020 2 2 6 2,018 0% Special Revenue Total 64,399,832 3,805,431 3,805,431 5,587,997 60,594,401 6% City Debt Service 313 Football Hall of Fame Debt Service 1,269,000 50 50 9,343 1,268,950 0% 755 South Bend Building Corp 2,643,214 - - - 2,643,214 0% 757 Parks Bond Debt Service 391,482 - - - 391,482 0% City Debt Service Total 4,303,696 50 50 9,343 4,303,646 0% Capital Project 377 Professional Sports Development 732,000 80,547 80,547 173,741 651,453 11% 401 Coveleski Stadium Capital 40,200 68 68 137 40,132 0% 403 Zoo Endowment 200 37 37 82 163 19% 405 Park Nonreverting Capital 145,000 4,566 4,566 925 140,434 3% 406 Cumulative Capital Development 476,500 357 357 5,335 476,143 0% 407 Cumulative Capital Improvement 435,000 150,266 150,266 150,502 284,734 35% 412 Major Moves Construction 1,502,472 1,774 1,774 3,574 1,500,698 0% 416 Morris Performing Arts Center Capital 104,000 436 436 5,931 103,564 0% 434 Community Revitalization Enhancement District - - - 45 - 0% 450 Palais Royale Historic Preservation 17,100 1,907 1,907 126 15,193 11% 677 Football Hall of Fame Capital 5,000 372 372 833 4,628 7% Capital Project Total 3,457,472 240,330 240,330 341,231 3,217,142 7% Enterprise 287 Emergency Medical Services Capital 1,285,000 2,726 2,726 4,258 1,282,274 0% 288 Emergency Medical Services Operating 6,350,012 181,987 181,987 476,961 6,168,025 3% 600 Consolidated Building Fund 3,968,666 109,795 109,795 670,296 3,858,871 3% 601 Parking Garages 1,097,311 120,601 120,601 88,124 976,710 11% 610 Solid Waste Operations 5,782,675 445,931 445,931 405,999 5,336,744 8% 611 Solid Waste Capital 835,813 179 179 251,011 835,634 0% 620 Water Works Operations 17,519,334 1,127,781 1,127,781 1,079,352 16,391,553 6% 622 Water Works Capital 15,000 1,942 1,942 4,768 13,058 13% 624 Water Works Customer Deposit 15,000 1,159 1,159 2,502 13,841 8% 625 Water Works Sinking 2,054,891 164,824 164,824 171,062 1,890,067 8% 626 Water Works Bond Reserve 16,000 1,154 1,154 2,662 14,846 7% 629 Water Works Reserve Operations & Maintenance 97,500 153,121 153,121 3,696 (55,621) 157% 640 Sewer Repair Insurance 621,788 54,941 54,941 54,828 566,847 9% 641 Sewage Works Operations 37,171,904 3,222,539 3,222,539 2,973,480 33,949,365 9% 642 Sewage Works Capital 4,487,000 5,472 5,472 14,620 4,481,528 0% 643 Sewage Works Reserve Operations & Maint.53,721 3,481 3,481 6,083 50,240 6% 649 Sewage Sinking 9,177,024 763,195 763,195 762,499 8,413,829 8% 653 Sewage Debt Service Reserve 4,400 - - 25 4,400 0% 659 Sewer Bond 2011 - 41 41 384 (41) 0% 661 Sewer Bond 2012 50,000 2,378 2,379 23,078 47,621 5% 664 2013A Cost of Issuance Fund - - - 7 - 0% 666 2015 Sewer Bond Issuance - - - 76 - 0% 670 Century Center 4,194,311 910,931 910,931 790,173 3,283,380 22% 671 Century Center Capital 750 74 74 85 676 10% 672 Century Center Energy Conservation Debt Svc 192,297 6 6 4 192,291 0% Enterprise Total 94,990,397 7,274,256 7,274,257 7,786,033 87,716,140 8% Internal Service 222 Central Services 8,298,569 675,986 675,986 561,404 7,622,583 8% 224 Central Services Capital 287,600 84 84 313 287,516 0% 226 Liability Insurance 3,557,591 247,298 247,298 190,814 3,310,293 7% 278 Take Home Vehicle Police 126,200 561 561 9,999 125,639 0% 279 311 Call Center 5,197,431 430,621 430,621 38,778 4,766,810 8% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY January 31, 2017 Values Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget 711 Self-Funded Employee Benefits 17,795,850 1,511,154 1,511,154 1,388,795 16,284,696 8% 713 Unemployment Compensation 83,000 217 217 445 82,783 0% Internal Service Total 35,346,241 2,865,922 2,865,922 2,190,549 32,480,319 8% Trust & Agency 701 Firefighters Pension 5,217,138 335 335 929 5,216,803 0% 702 Police Pension 6,136,500 2,386 2,386 2,088 6,134,114 0% 730 City Cemetery 200 22 22 47 178 11% 750 Equipment/Vehicle Leasing 5,500,000 - - - 5,500,000 0% 751 Parks Bond Capital 7,500 - - - 7,500 0% 753 Smart Streets Bond Capital 17,000 - - - 17,000 0% Trust & Agency Total 16,878,338 2,743 2,743 3,065 16,875,595 0% City Funds Total 277,963,244 15,432,924 15,432,925 16,935,586 262,530,319 6% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF - River West Development Area (Airport) 22,763,295 78,976 78,976 62,565 22,684,319 0% 422 TIF - West Washington 436,000 1,411 1,411 2,477 434,589 0% 425 TIF - Leighton Plaza (Redevelop Retail) 197,014 10,467 10,467 11,420 186,547 5% 429 TIF - River East Development Area (NE Dev) 3,057,000 5,927 5,927 12,505 3,051,073 0% 430 TIF - Southside Development #1 3,881,127 3,108 3,108 9,942 3,878,019 0% 432 TIF - Southside Development #3 6,000 3,646 3,646 8,776 2,354 61% 435 TIF - Douglas Road 327,858 77 77 234 327,781 0% 436 TIF - River East Residential (NE Res)3,300,903 442 442 213,108 3,300,461 0% Tax Increment Financing Total 33,969,197 104,055 104,055 321,026 33,865,142 0% Redevelopment 433 Redevelopment General 135 6 6 14 129 5% 439 Certified Technology Park - 1,614 1,614 3,792 (1,614) 0% 454 Airport Urban Enterprise Zone 3,900 288 288 628 3,612 7% 754 Industrial Revolving Fund 210,000 - - - 210,000 0% Redevelopment Total 214,035 1,908 1,908 4,435 212,127 1% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 780 780 1,718 13,220 6% 317 Coveleski Debt Service Reserve 5,000 385 385 841 4,615 8% 328 Redevelopment Bond - Palais Royale 15,000 1,303 1,303 2,870 13,697 9% 752 South Bend Redevelopment Authority 3,868,169 - - - 3,868,169 0% 756 Smart Streets Debt Service 855,784 - - - 855,784 0% 758 Erskine Village Debt Service 3,960,668 - - - 3,960,668 0% Debt Service Total 8,718,621 2,468 2,468 5,429 8,716,153 0% Redevelopment Commission Controlled Funds Total 42,901,853 108,430 108,430 330,890 42,793,423 0% Grand Total 320,865,097 15,541,355 15,541,355 17,266,476 305,323,742 5% 4 Values 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 872,923 59,009 59,009 62,117 119 813,795 7% 101-0104 311 Call Center - - - - - - 0% 101-0201 City Clerk 536,216 38,451 38,451 31,055 41,980 455,785 7% 101-0301 Common Council 571,148 33,451 33,451 41,543 33,919 503,778 6% 101-0302 WNIT Contract 43,000 - - - 43,000 - 0% 101-0401 Administration & Finance 2,476,351 184,278 184,278 130,914 82,737 2,209,336 7% 101-0404 Morris Performing Arts Center 1,271,039 74,731 74,731 75,543 26,406 1,169,902 6% 101-0405 Palais Royale 530,200 24,999 24,999 36,586 20,600 484,601 5% 101-0501 Legal Department 1,158,567 87,585 87,585 75,713 46,567 1,024,416 8% 101-0602 Engineering 1,445,157 81,736 81,736 60,668 81,714 1,281,707 6% 101-0801 Police Department 29,668,433 2,401,801 2,401,801 1,839,872 971,276 26,295,356 8% 101-0901 Fire Department 20,968,466 1,586,894 1,586,894 1,349,693 320,374 19,061,198 8% 101-1008 Human Rights 425,805 37,821 37,821 27,794 11,721 376,263 9% 101-1201 Code Enforcement - - - 202,164 - - 0% General Fund Total 59,967,305 4,610,756 4,610,756 3,933,663 1,680,413 53,676,136 8% Special Revenue 102 Rainy Day - - - - - - 0% 103 Excess Levy - - - - - - 0% 201 Parks & Recreation 13,659,970 1,157,180 1,157,180 707,523 465,034 12,037,756 8% 202 Motor Vehicle Highway 11,565,531 1,069,953 1,069,953 774,386 561,362 9,934,215 9% 203 Recreation Nonreverting 1,599,683 51,478 51,478 34,956 185,277 1,362,928 3% 209 Studebaker-Oliver Reverting Grants 539,393 70,702 70,702 4,500 368,691 100,000 13% 210 Economic Development State Grants 509,757 - - 858,470 437,745 72,012 0% 211 Department of Community Investment (DCI)2,650,376 197,318 197,318 193,791 35,807 2,417,251 7% 212 Dept of Community Investment Grants 5,455,838 575,173 575,173 219,263 1,626,667 3,253,999 11% 216 Police State Seizures 36,000 - - - - 36,000 0% 217 Gift, Donation, Bequest 38,700 72,000 72,000 - - (33,300) 186% 218 Police Curfew Violations 1,000 - - - - 1,000 0% 219 Unsafe Building 902,746 80,336 80,336 - 315,376 507,035 9% 220 Law Enforcement Continuing Education 788,422 44,630 44,630 16,882 227,097 516,695 6% 221 Landlord Registration 1,000 5 5 - - 995 1% 227 Loss Recovery 598,675 - - 8 98,675 500,000 0% 249 Public Safety LOIT 7,462,645 466,245 466,245 521,395 - 6,996,400 6% 251 Local Roads & Streets 2,086,544 209,999 209,999 76,979 378,974 1,497,571 10% 257 LOIT Special Distribution 2,757,457 21,360 21,360 - 606,096 2,130,000 1% 258 Human Rights Federal Grant 201,773 17,100 17,100 12,916 20,321 164,352 8% 271 Eastrace Waterway 1,367 - - - - 1,367 0% 273 Morris PAC / Palais Royale Marketing 21,675 2,798 2,798 - 878 18,000 13% 280 Police Block Grants - - - - - - 0% 281 Economic Develop Commission-Revenue Bonds - - - - - - 0% 289 HAZMAT 10,431 430 430 - 255 9,746 4% 291 Indiana River Rescue 89,349 1,443 1,443 1,200 18,990 68,916 2% 292 Police Grants 10,805 2,796 2,796 6,713 8,009 - 26% 294 Regional Police Academy 22,500 162 162 251 - 22,338 1% 295 COPS MORE Grant 155,467 10,980 10,980 707 54,087 90,400 7% 299 Police Federal Drug Enforcement 196,337 11,242 11,242 - 23,096 162,000 6% 404 County Option Income Tax 11,921,593 1,172,640 1,172,640 2,195,646 1,073,095 9,675,859 10% 408 Economic Development Income Tax 11,501,484 697,093 697,093 2,192,756 2,491,011 8,313,380 6% 410 Urban Development Action Grant 126,144 30,702 30,702 146,068 - 95,442 24% 655 Project Releaf 525,416 15,049 15,049 14,595 - 510,367 3% 705 Police K-9 Unit 2,020 - - - - 2,020 0% Special Revenue Total 75,440,098 5,978,813 5,978,813 7,979,003 8,996,542 60,464,744 8% City Debt Service 313 Football Hall of Fame Debt Service 1,268,999 635,000 635,000 636,000 - 633,999 50% 755 South Bend Building Corp 2,643,214 - - - - 2,643,214 0% 757 Parks Bond Debt Service 391,482 - - - - 391,482 0% City Debt Service Total 4,303,695 635,000 635,000 636,000 - 3,668,695 15% Capital Project 377 Professional Sports Development 827,955 467,640 467,640 472,288 - 360,315 56% 401 Coveleski Stadium Capital 30,000 - - - - 30,000 0% 403 Zoo Endowment 49,688 - - - - 49,688 0% 405 Park Nonreverting Capital 228,024 45,874 45,874 - 42,198 139,952 20% 406 Cumulative Capital Development 476,500 112,650 112,650 112,650 - 363,850 24% 407 Cumulative Capital Improvement 372,250 185,125 185,125 184,125 - 187,125 50% 412 Major Moves Construction 2,470,708 543 543 110 1,585,786 884,380 0% 416 Morris Performing Arts Center Capital 106,144 408 408 - 8,236 97,500 0% 434 Community Revitalization Enhancement District - - - - - - 0% 450 Palais Royale Historic Preservation 5,000 - - - - 5,000 0% 677 Football Hall of Fame Capital 81,091 3,866 3,866 4,658 9,580 67,645 5% Capital Project Total 4,647,360 816,106 816,106 773,831 1,645,800 2,185,454 18% Enterprise 287 Emergency Medical Services Capital 2,700,377 235,792 235,792 - 1,458,321 1,006,264 9% 288 Emergency Medical Services Operating 5,980,914 438,601 438,601 582,267 74,701 5,467,612 7% 600 Consolidated Building Fund 3,777,820 306,897 306,897 303,175 78,009 3,392,914 8% 601 Parking Garages 1,247,254 50,284 50,284 111,714 252,384 944,586 4% 610 Solid Waste Operations 5,662,910 489,623 489,623 658,357 370,851 4,802,435 9% 611 Solid Waste Capital 1,135,613 286,902 286,902 250,879 - 848,711 25% 620 Water Works Operations 17,727,254 1,461,834 1,461,834 1,055,844 963,683 15,301,737 8% 622 Water Works Capital 1,414,466 111,938 111,938 - 310,528 992,000 8% 624 Water Works Customer Deposit 15,000 874 874 534 - 14,126 6% 625 Water Works Sinking 2,054,891 815 815 551 - 2,054,076 0% 626 Water Works Bond Reserve 16,000 - - - - 16,000 0% 629 Water Works Reserve Operations & Maintenance 23,000 1,394 1,394 790 - 21,606 6% 640 Sewer Repair Insurance 534,509 48,400 48,400 32,598 44,829 441,280 9% 641 Sewage Works Operations 44,542,335 3,031,648 3,031,648 2,541,858 3,840,130 37,670,556 7% 642 Sewage Works Capital 7,640,455 1,298,328 1,298,328 635,043 2,506,893 3,835,234 17% 643 Sewage Works Reserve Operations & Maint.30,000 2,625 2,625 1,301 - 27,375 9% 649 Sewage Sinking 9,163,754 1,000 1,000 1,350 - 9,162,754 0% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY January 31, 2017 5 Values Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY January 31, 2017 653 Sewage Debt Service Reserve - - - - - - 0% 659 Sewer Bond 2011 11,617 - - - 11,617 - 0% 661 Sewer Bond 2012 3,010,364 3,000 3,000 118,335 2,007,364 1,000,000 0% 664 2013A Cost of Issuance Fund - - - - - - 0% 666 2015 Sewer Bond Issuance - - - 2,500 - - 0% 670 Century Center 4,194,310 282,027 282,027 329,357 - 3,912,283 7% 671 Century Center Capital - - - - - - 0% 672 Century Center Energy Conservation Debt Svc 192,297 - - - - 192,297 0% Enterprise Total 111,075,140 8,051,982 8,051,982 6,626,453 11,919,310 91,103,848 7% Internal Service 222 Central Services 8,554,643 730,352 730,352 544,400 3,106,809 4,717,481 9% 224 Central Services Capital 326,025 10,575 10,575 - 28,750 286,700 3% 226 Liability Insurance 3,587,586 228,276 228,276 97,441 86,986 3,272,324 6% 278 Take Home Vehicle Police 10,000 - - 53 - 10,000 0% 279 311 Call Center 5,205,034 325,330 325,330 38,778 591,836 4,287,869 6% 711 Self-Funded Employee Benefits 17,803,200 1,060,085 1,060,085 634,312 262,797 16,480,318 6% 713 Unemployment Compensation 84,105 6,038 6,038 1,487 13,200 64,867 7% Internal Service Total 35,570,593 2,360,657 2,360,657 1,316,471 4,090,378 29,119,558 7% Trust & Agency 701 Firefighters Pension 5,098,269 388,455 388,455 427,167 3,000 4,706,814 8% 702 Police Pension 6,423,889 513,053 513,053 516,452 3,000 5,907,836 8% 730 City Cemetery 6,000 - - - - 6,000 0% 750 Equipment/Vehicle Leasing 5,500,000 - - - - 5,500,000 0% 751 Parks Bond Capital 3,500,000 - - - - 3,500,000 0% 753 Smart Streets Bond Capital 10,000,000 - - - - 10,000,000 0% Trust & Agency Total 30,528,158 901,508 901,508 943,618 6,000 29,620,650 3% City Funds Total 321,532,349 23,354,822 23,354,821 22,209,039 28,338,443 269,839,085 7% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF - River West Development Area (Airport)37,618,887 4,348,398 4,348,398 4,064,434 6,750,560 26,519,929 12% 422 TIF - West Washington 1,428,292 - - - 303,284 1,125,008 0% 425 TIF - Leighton Plaza (Redevelop Retail)158,166 5,141 5,141 4,481 - 153,025 3% 429 TIF - River East Development Area (NE Dev)10,602,696 27,144 27,144 81,910 2,479,518 8,096,035 0% 430 TIF - Southside Development #1 6,917,426 146,124 146,124 280 700,700 6,070,602 2% 432 TIF - Southside Development #3 4,848,795 3,961,667 3,961,667 365,835 - 887,128 82% 435 TIF - Douglas Road 344,216 - - - 4,200 340,016 0% 436 TIF - River East Residential (NE Res)3,430,231 1,236,500 1,236,500 1,237,500 - 2,193,731 36% Tax Increment Financing Total 65,348,709 9,724,973 9,724,973 5,754,441 10,238,261 45,385,475 15% Redevelopment 433 Redevelopment General 4,500 - - - - 4,500 0% 439 Certified Technology Park - - - - - - 0% 454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0% 754 Industrial Revolving Fund 157,000 - - - - 157,000 0% Redevelopment Total 211,500 - - - - 211,500 0% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 588 588 367 - 13,412 4% 317 Coveleski Debt Service Reserve - - - - - - 0% 328 Redevelopment Bond - Palais Royale 15,000 983 983 614 - 14,017 7% 752 South Bend Redevelopment Authority 3,868,169 - - - - 3,868,169 0% 756 Smart Streets Debt Service 855,784 - - - - 855,784 0% 758 Erskine Village Debt Service 4,521,668 - - - - 4,521,668 0% Debt Service Total 9,274,621 1,571 1,571 981 - 9,273,050 0% Redevelopment Commission Controlled Funds Total 74,834,830 9,726,544 9,726,544 5,755,422 10,238,261 54,870,025 13% Grand Total 396,367,179 33,081,366 33,081,365 27,964,461 38,576,704 324,709,110 8% 6 Fund/Department Name Month January Fund/Department Number 101-0101 Date Updated 2/16/2017 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 872,323 59,009 59,009 61,957 - 813,314 7% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 600 - - 160 - 600 0% Transfers In - - - - - - 0% Total Revenue 872,923 59,009 59,009 62,117 - 813,914 7% Personnel 704,849 45,736 45,736 51,210 - 659,113 6% Supplies 3,119 167 167 52 119 2,833 9% Services 164,955 13,106 13,106 10,855 - 151,849 8% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 872,923 59,009 59,009 62,117 119 813,795 7% Net - - - - (119) 119 Cash Balance - - Full Time 7.00 7.00 Part-Time /Seasonal/Temporary 2.00 1.00 Total 9.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Mayor's Office There are no capital projects budgeted for 2017. Expenditures Revenue Total Expenditures Staffing Expenditures are in line with budgeted expectations for 2017. Form 3 7 Fund/Department Name Month January Fund/Department Number 101-0104 Date Updated 2/28/2017 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 - - - - - - 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 - - - - - - 0% - - - - - - 0% 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: 2017 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. There is no budget in 2017. In 2016, the only budgeted items were remaining encumbrances from 2015--purchase orders that hadn't been invoiced by the vendors yet. Form 3 8 Fund/Department Name Month January Fund/Department Number 101-0201 Date Updated 2/17/2017 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 536,216 38,451 38,451 31,055 - 497,765 7% 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 536,216 38,451 38,451 31,055 - 497,765 7% Personnel 349,234 24,630 24,630 30,476 - 324,604 7% Supplies 7,800 244 244 69 106 7,450 4% Services 179,182 13,576 13,576 510 41,874 123,732 31% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 536,216 38,451 38,451 31,055 41,980 455,785 15% Net - - - - (41,980) 41,980 Cash Balance - - Full Time 5.00 5.00 Part-Time /Seasonal/Temporary - - Total 5.00 5.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report City Clerk This year, no capital projects have been budgeted. Expenditures Revenue Total Expenditures Staffing The Clerk's Office encumbered funds for the new Legislative Research Center, which accounts for the significant expenditures in January. Form 3 9 Fund/Department Name Month January Fund/Department Number 101-0301 Date Updated 2/17/2017 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 571,148 33,451 33,451 41,543 - 537,697 6% 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 571,148 33,451 33,451 41,543 - 537,697 6% Personnel 304,402 22,976 22,976 21,039 112 281,314 8% Supplies 4,503 (3) (3) 163 488 4,017 11% Services 262,243 10,477 10,477 20,342 33,319 218,447 17% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 571,148 33,451 33,451 41,543 33,919 503,778 12% Net - - - - (33,919) 33,919 Cash Balance - - Full Time 9.00 9.00 Part-Time /Seasonal/Temporary - - Total 9.00 9.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 10 Fund/Department Name Month January Fund/Department Number 101-0302 Date Updated 2/28/2017 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 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 43,000 - - - - 43,000 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 43,000 - - - 43,000 - 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 43,000 - - - 43,000 - 100% Net - - - - (43,000) 43,000 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: 2017 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. Form 3 11 Fund/Department Name Month January Fund/Department Number 101-0401 Date Updated 2/28/2017 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 2,464,301 172,024 172,024 117,366 - 2,292,277 7% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 12,050 12,254 12,254 13,548 - (204) 102% Transfers In - - - - - - 0% Total Revenue 2,476,351 184,278 184,278 130,914 - 2,292,073 7% Personnel 2,053,815 148,887 148,887 124,587 - 1,904,928 7% Supplies 25,158 2,493 2,493 717 4,805 17,860 29% Services 392,299 32,047 32,047 4,968 77,932 282,320 28% Debt Service 5,079 852 852 643 - 4,227 17% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,476,351 184,278 184,278 130,914 82,737 2,209,336 11% Net - - - - (82,737) 82,737 Cash Balance - - Full Time 23.00 21.00 Part-Time /Seasonal/Temporary - - Total 23.00 21.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Administration & Finance None Expenditures Revenue Total Expenditures Staffing The larges encumbrances for services is related to an outstanding contract for diversity consulting. Currently, the Director of Human Resources position and a HR Generalist position are vacant. Form 3 12 Fund/Department Name Month January Fund/Department Number 101-0404 Date Updated 2/18/2017 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 306,039 63,843 63,843 43,926 - 242,196 21% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 958,000 10,087 10,087 31,617 - 947,913 1% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 7,000 801 801 - - 6,199 11% Transfers In - - - - - - 0% Total Revenue 1,271,039 74,731 74,731 75,543 - 1,196,308 6% Personnel 510,299 44,389 44,389 55,763 - 465,910 9% Supplies 7,697 2,253 2,253 686 2,609 2,836 63% Services 753,043 28,090 28,090 19,094 23,797 701,156 7% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,271,039 74,731 74,731 75,543 26,406 1,169,902 8% Net - - - - (26,406) 26,406 Cash Balance - - Full Time 6.60 6.00 Part-Time /Seasonal/Temporary 4.00 4.00 Total 10.60 10.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing During 2016, one employee retired - the (budgeted .60) position was not filled. Starting with 2017, the position of Executive Administrative Assistant was replaced with Operations Manager. 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. 2017 City of South Bend Monthly Financial Report Morris Performing Arts Center Revenue Expenditures Form 3 13 Fund/Department Name Month January Fund/Department Number 101-0405 Date Updated 2/21/2017 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 171,298 (1,267) (1,267) 29,824 - 151,964 -1% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 339,072 24,371 24,371 6,522 - 314,701 7% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,830 1,894 1,894 240 - 17,936 10% Transfers In - - - - - - 0% Total Revenue 530,200 24,999 24,999 36,586 - 484,601 5% Personnel 142,131 10,928 10,928 20,412 - 131,203 8% Supplies 3,398 794 794 564 1,204 1,400 59% Services 384,671 13,277 13,277 15,610 19,397 351,998 8% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 530,200 24,999 24,999 36,586 20,600 484,601 9% Net - - - - (20,600) - Cash Balance - - Full Time 2.40 1.00 Part-Time /Seasonal/Temporary - 1.00 Total 2.40 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Palais Royale No Capital expenditures budgeted for 2016. Expenditures Revenue Total Expenditures Staffing One employee in a Full Time position is in FMLA. A temporary part time employee was hired to help with the day to day operations and event set up, tear down, while the Full Time Position is in FMLA. During 2016, one employee retired - the (budgeted .40) position was not filled. Form 3 14 Fund/Department Name Month January Fund/Department Number 101-0501 Date Updated 2/28/2017 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 1,083,190 69,110 69,110 75,713 - 1,014,080 6% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 75,377 18,475 18,475 - - 56,902 25% Transfers In - - - - - - 0% Total Revenue 1,158,567 87,585 87,585 75,713 - 1,070,982 8% Personnel 968,368 76,806 76,806 73,059 - 891,562 8% Supplies 5,977 164 164 247 2,527 3,286 45% Services 182,950 10,615 10,615 2,406 44,040 128,295 30% Debt Service 1,272 - - - - 1,272 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,158,567 87,585 87,585 75,713 46,567 1,024,416 12% Net - - - - (46,567) 46,567 Cash Balance - - Full Time 10.00 10.00 Part-Time /Seasonal/Temporary - - Total 10.00 10.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Legal Department Expenditures Revenue Total Expenditures Staffing Spending appears to be on track with budgeted figures. Encumbrances are related to the office remodel project to be completed early 2017. Form 3 15 Fund/Department Name Month January Fund/Department Number 101-0602 Date Updated 2/13/2017 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 - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 100,000 32,047 32,047 - - 67,953 32% Interest Earnings - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 217,337 32,123 - 217,337 0% Transfers In - - - - - - 0% Total Revenue 317,337 32,047 32,047 32,123 - 285,290 10% Personnel 841,636 44,521 44,521 51,144 260 796,855 5% Supplies 34,113 3,984 3,984 449 5,705 24,423 28% Services 541,300 27,552 27,552 5,646 69,732 444,015 18% Debt Service 28,108 5,679 5,679 3,428 6,017 16,412 42% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,445,157 81,736 81,736 60,668 81,714 1,281,707 11% Net (1,127,820) (49,689) (49,689) (28,545) (81,714) (996,417) Cash Balance - - Full Time 7.93 6.99 Part-Time /Seasonal/Temporary 1.41 0.47 Total 9.34 7.46 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Other income includes reimbursement from the River West TIF for 100% of the salary of an engineer. Form 3 16 Fund/Department Name Month January Fund/Department Number 101-0801 Date Updated 2/21/2017 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 29,341,933 2,367,193 2,367,193 1,798,244 - 26,974,740 8% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations 7,500 - - - - 7,500 0% Other Income 319,000 34,608 34,608 41,628 - 284,392 11% Transfers In - - - - - - 0% Total Revenue 29,668,433 2,401,801 2,401,801 1,839,872 - 27,266,632 8% Personnel 23,671,143 1,803,991 1,803,991 1,700,318 - 21,867,152 8% Supplies 1,231,776 52,820 52,820 7,609 924,025 254,931 79% Services 4,685,514 472,907 472,907 131,286 47,251 4,165,356 11% Debt Service 80,000 72,083 72,083 659 - 7,917 90% Capital - - - - - - 0% Transfers Out - - - - - - 0% 29,668,433 2,401,801 2,401,801 1,839,872 971,276 26,295,356 11% Net - - - - (971,276) 971,276 Cash Balance - - Full Time 248.00 247.00 Part-Time /Seasonal/Temporary 60.00 24.00 Total 308.00 271.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Police Department Expenditures Revenue Total Expenditures Staffing This fund includes the expenditures for 204 of the 247 budgeted Police officers and 44 full time civilian staff. Fund 249 contains the funding for 43 of the 247 Police officers that are funded by the LOIT. The $924,025 encumberance amount for Supplies is the cost of replacing video cameras for patrol vehicles. Form 3 17 Fund/Department Name Month January Fund/Department Number 101-0802 Date Updated 2/21/2017 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 - - - - - - 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 - - - - - - 0% - - - - - - 0% 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: 2017 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. This Funds Revenues and Expenses have been moved to 408-0802-423.31-02 Form 3 18 Fund/Department Name Month January Fund/Department Number 101-0901 Date Updated 2/16/2017 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 20,966,966 1,582,508 1,582,508 1,349,011 19,384,458 8% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 500 - - 682 - 500 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,000 4,387 4,387 - - (3,387) 439% Transfers In - - - - - - 0% Total Revenue 20,968,466 1,586,894 1,586,894 1,349,693 - 19,381,572 8% Personnel 17,624,592 1,315,229 1,315,229 1,234,093 20,706 16,288,657 8% Supplies 502,435 36,450 36,450 9,902 76,544 389,441 22% Services 2,841,439 235,215 235,215 105,698 223,125 2,383,099 16% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 20,968,466 1,586,894 1,586,894 1,349,693 320,374 19,061,198 9% Net - - - - (320,374) 320,374 Cash Balance - - Full Time 180.00 181.00 Part-Time /Seasonal/Temporary - - Total 180.00 181.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 253 sworn firefighters, 6 recruits and 7 civilian full time employees. 35 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 3 19 Fund/Department Name Month January Fund/Department Number 101-1008 Date Updated 2/16/2017 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 37,821 37,821 27,794 - 333,405 10% 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 37,821 37,821 27,794 - 333,405 10% Personnel 294,036 27,758 27,758 22,387 - 266,278 9% Supplies 1,037 146 146 206 - 891 14% Services 130,732 9,917 9,917 5,201 11,721 109,094 17% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 425,805 37,821 37,821 27,794 11,721 376,263 12% Net (54,579) - - - (11,721) (42,858) Cash Balance - - Full Time 4.00 4.00 Part-Time /Seasonal/Temporary - - Total 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Human Rights Expenditures Revenue Total Expenditures Staffing Expenditures are consistent with normal operating costs. Form 3 20 Fund/Department Name Month January Fund/Department Number 101-1201 Date Updated 2/28/2017 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 - - 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 - - - 202,164 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - 202,164 - - 0% - - - 202,164 - - 0% 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: 2017 City of South Bend Monthly Financial Report Code Enforcement Expenditures Revenue Total Expenditures Staffing In 2016, $202,164 was transferred to the Unsafe Building Fund 219. Form 3 21 Fund/Department Name Month January Fund/Department Number 102 Date Updated 2/16/2017 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 60,000 7,644 7,644 14,388 - 52,356 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 60,000 7,644 7,644 14,388 - 52,356 13% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 60,000 7,644 7,644 14,388 - 52,356 Cash Balance 10,192,017 8,706,495 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 22 Fund/Department Name Month January Fund/Department Number 103 Date Updated 2/16/2017 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 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 6 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - - - 6 - - Cash Balance - 3,671 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Excess Levy N/A Expenditures Revenue Total Expenditures Staffing This fund was closed in August 2016. Form 3 23 Fund/Department Name Month January Fund/Department Number 201 Date Updated 2/15/2017 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 7,878,000 - - - - 7,878,000 0% Local Income Taxes - - - - - - 0% Other Taxes 2,085,007 - - 77,189 - 2,085,007 0% Grants/Intergovernmental 95,000 - - - - 95,000 0% Charges for Services 2,948,847 4,660 4,660 23,506 - 2,944,187 0% Interest Earnings 10,000 2,192 2,192 6,091 - 7,808 22% Bond Proceeds - - - - - - 0% Donations - 25,000 25,000 - - (25,000) 0% Other Income 158,931 3,586 3,586 9,793 - 155,345 2% Transfers In 400,000 - - - - 400,000 0% Total Revenue 13,575,785 35,438 35,438 116,579 - 13,540,347 0% Personnel 8,194,663 529,467 529,467 520,039 - 7,665,196 6% Supplies 1,371,541 46,111 46,111 20,203 370,167 955,263 30% Services 3,721,075 554,414 554,414 149,395 93,880 3,072,782 17% Debt Service 279,691 27,189 27,189 17,886 987 251,515 10% Capital - - - - - - 0% Transfers Out 93,000 - - - - 93,000 0% 13,659,970 1,157,180 1,157,180 707,523 465,034 12,037,756 12% Net (84,185) (1,121,741) (1,121,741) (590,943) (465,034) 1,502,591 Cash Balance 3,390,261 3,325,823 Full Time 90.00 91.00 Part-Time /Seasonal/Temporary na 43.00 Total 90.00 134.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Venues, Parks and Arts VPA's capital needs are being addressed through a bond that was issued in 2015. Please see Fund 751 for details. Expenditures Revenue Total Expenditures Staffing Fund 201 accounts for the operation of Venues, Parks and Arts (VPA) that are predominantly taxpayer funded. For operations that are funded by user fees, please see Fund 203. There are six divisions within the department: Administration, Maintenance, Golf, Recreation, Greenhouse, and Graffiti. Part time staffing is individuals, not FTEs. Property tax and other tax revenues are received in June and December of the year. Charges for Services include intra-City charges such as site mowing and graffiti removal. In 2017, the VPA Maintenance department has assumed responsibility for maintenance of the Morris/Palais building and will receive revenue via a Service Maintenance Agreement, valued at $398K. The Cash Balance of this fund is sufficient, per the City Cash Reserve Policy, at 25% of expected expenditures. Form 3 24 Fund/Department Name Month January Fund/Department Number 202 Date Updated 2/22/2017 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 5,650,000 273,999 273,999 279,365 - 5,376,001 5% Grants/Intergovernmental - - - 0% Charges for Services 289,427 38,698 38,698 20,745 - 250,729 13% Interest Earnings 21,813 4,892 4,892 8,827 - 16,921 22% Bond Proceeds - - - 0% Donations - - - 0% Other Income 7,896 285 285 1,583 - 7,611 4% Transfers In 3,964,974 838,250 - 3,964,974 0% Total Revenue 9,934,110 317,873 317,873 1,148,770 - 9,616,237 3% Personnel 4,585,702 333,883 333,883 324,838 4,251,819 7% Supplies 2,639,357 228,380 228,380 135,130 279,712 2,131,265 19% Services 3,544,927 298,078 298,078 193,645 281,650 2,965,199 16% Debt Service 775,545 209,612 209,612 81,314 565,933 27% Capital 20,000 39,458 20,000 0% Transfers Out - - - - - - 0% 11,565,531 1,069,953 1,069,953 774,386 561,362 9,934,215 14% Net (1,631,421) (752,080) (752,080) 374,384 (561,362) (317,979) Cash Balance 5,568,756 5,529,836 Full Time 53.77 50.77 Part-Time /Seasonal/Temporary 6.06 2.62 Total 59.83 53.39 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Motor Vehicle Highway Expenditures Revenue Total Expenditures Staffing This fund includes the following departments: Streets, Traffic & Lighting, and Curb & Sidewalk. The major encumbrances were $303k for curb & sidewalk, $225k for road salt, $39k for Corby Blvd Project design services, and $16k for County- City Building van accessible parking. Form 3 25 Fund/Department Name Month January Fund/Department Number 203 Date Updated 2/15/2017 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 1,365,787 73,607 73,607 57,754 - 1,292,180 5% Interest Earnings 6,000 606 606 1,365 - 5,394 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 10,000 1,469 1,469 26 - 8,531 15% Transfers In - - - - - - 0% Total Revenue 1,381,787 75,681 75,681 59,146 - 1,306,106 5% Personnel 571,393 22,741 22,741 24,756 - 548,652 4% Supplies 326,289 6,604 6,604 1,612 81,353 238,332 27% Services 587,001 22,133 22,133 8,588 103,924 460,944 21% Debt Service - - - - - - 0% Capital 115,000 - - - - 115,000 0% Transfers Out - - - - - - 0% 1,599,683 51,478 51,478 34,956 185,277 1,362,928 15% Net (217,896) 24,203 24,203 24,190 (185,277) (56,822) Cash Balance 842,645 845,897 Full Time 1.00 1.00 Part-Time /Seasonal/Temporary -32.00 Total 1.00 33.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Recreation Nonreverting 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 January Fund/Department Number 209 Date Updated 2/22/2017 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 - 24,604 24,604 4,500 - (24,604) 0% Charges for Services - - - - - - 0% Interest Earnings 4,000 638 638 1,831 - 3,362 16% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 100,000 - - - - 100,000 0% Transfers In - - - - - - 0% Total Revenue 104,000 25,242 25,242 6,330 - 78,758 24% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 539,393 70,702 70,702 4,500 368,691 100,000 81% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 539,393 70,702 70,702 4,500 368,691 100,000 81% Net (435,393) (45,460) (45,460) 1,831 (368,691) (21,242) Cash Balance 843,023 1,109,032 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 27 Fund/Department Name Month January Fund/Department Number 210 Date Updated 2/22/2017 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 9,851 242 242 2,878 - 9,609 2% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 63,661 - - 15,160 - 63,661 0% Transfers In - - - - - - 0% Total Revenue 73,512 242 242 18,038 - 73,270 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 185,120 - - - 185,120 - 100% Debt Service 72,012 - - - - 72,012 0% Capital 252,625 - - 858,470 252,625 - 100% Transfers Out - - - - - - 0% 509,757 - - 858,470 437,745 72,012 86% Net (436,245) 242 242 (840,432) (437,745) 1,258 Cash Balance 351,237 (680,076) Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 28 Fund/Department Name Month January Fund/Department Number 211 Date Updated 2/22/2017 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 316,000 9,669 9,669 33,285 - 306,332 3% Grants/Intergovernmental 440,636 - - - - 440,636 0% Charges for Services 2,000 - - - - 2,000 0% Interest Earnings 10,000 1,080 1,080 1,901 - 8,920 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 1,522,673 - - 491,910 - 1,522,673 0% Total Revenue 2,291,309 10,748 10,748 527,096 - 2,280,561 0% Personnel 1,948,112 136,525 136,525 160,625 - 1,811,587 7% Supplies 26,356 639 639 506 3,714 22,003 17% Services 675,908 60,153 60,153 32,660 32,093 583,662 14% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,650,376 197,318 197,318 193,791 35,807 2,417,251 9% Net (359,067) (186,569) (186,569) 333,305 (35,807) (136,691) Cash Balance 1,176,011 1,455,597 Full Time 25.00 23.00 Part-Time /Seasonal/Temporary - - Total 25.00 23.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Department of Community Investment (DCI) We bought 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 and one Analyst position also vacant @ 12/31/16. Form 3 29 Fund/Department Name Month January Fund/Department Number 212 Date Updated 2/22/2017 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 3,054,000 335,577 335,577 277,736 - 2,718,423 11% Charges for Services 1,000 20 20 - - 980 2% Interest Earnings 2,000 91 91 721 - 1,909 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 197,000 68,339 68,339 642 - 128,661 35% Transfers In - - - - - - 0% Total Revenue 3,254,000 404,027 404,027 279,099 - 2,849,973 12% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Grants 5,455,838 575,173 575,173 219,263 1,626,667 3,253,999 40% Transfers Out - - - - - - 0% 5,455,838 575,173 575,173 219,263 1,626,667 3,253,999 40% Net (2,201,838) (171,145) (171,145) 59,836 (1,626,667) (404,026) Cash Balance 242,586 612,675 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 30 Fund/Department Name Month January Fund/Department Number 216 Date Updated 2/21/2017 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 10,113 10,113 11,910 - 24,887 29% Charges for Services - - - - - - 0% Interest Earnings 1,000 163 163 331 - 837 16% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 36,000 10,276 10,276 12,241 - 25,724 29% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 36,000 - - - - 36,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 36,000 - - - - 36,000 0% Net - 10,276 10,276 12,241 - (10,276) Cash Balance 227,882 211,979 Full Time - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 31 Fund/Department Name Month January Fund/Department Number 217 Date Updated 2/22/2017 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 84 84 107 - 716 10% Bond Proceeds - - - - - - 0% Donations 18,000 50,816 50,816 - - (32,816) 282% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 18,800 50,900 50,900 107 - (32,100) 271% Personnel - - - - - - 0% Supplies 8,700 - - - - 8,700 0% Services 30,000 72,000 72,000 - - (42,000) 240% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 38,700 72,000 72,000 - - (33,300) 186% Net (19,900) (21,100) (21,100) 107 - 1,200 Cash Balance 95,674 64,981 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. This fund is being used to pay for the new sculpture of Dr. Martin Luther King Jr and Father Theodore Hesburgh. The sculpture will be located in Leighton Plaza in downtown South Bend. Form 3 32 Fund/Department Name Month January Fund/Department Number 218 Date Updated 2/21/2017 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 - - 13 - 900 0% Interest Earnings 100 9 9 20 - 91 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 9 9 33 - 991 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,000 - - - - 1,000 0% Net - 9 9 33 - (9) Cash Balance 12,573 12,271 Full Time - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 33 Fund/Department Name Month January Fund/Department Number 219 Date Updated 2/13/2017 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 214,000 11,928 11,928 19,939 - 202,072 6% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - 0% Transfers In 579,757 - 340,433 - 579,757 0% Total Revenue 793,757 11,928 11,928 360,372 - 781,829 2% Personnel 273,536 22,664 22,664 - - 250,872 8% Supplies 24,959 2,196 2,196 - 634 22,129 11% Services 604,251 55,475 55,475 - 314,742 234,034 61% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 902,746 80,336 80,336 - 315,376 507,035 44% Net (108,989) (68,408) (68,408) 360,372 (315,376) 274,794 Cash Balance 333,684 360,372 Full Time 4.00 4.00 Part-Time /Seasonal/Temporary - - Total 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 34 Fund/Department Name Month January Fund/Department Number 220 Date Updated 2/21/2017 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 206,000 27,442 27,442 29,002 - 178,558 13% Interest Earnings 5,000 625 625 1,507 - 4,375 13% Bond Proceeds - - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income 8,500 3,541 3,541 195 - 4,959 42% Transfers In - - - - - - 0% Total Revenue 221,500 31,608 31,608 30,704 - 189,892 14% Personnel - - - - - - 0% Supplies 318,332 17,341 17,341 408 39,597 261,394 18% Services 470,090 27,289 27,289 16,474 187,500 255,301 46% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 788,422 44,630 44,630 16,882 227,097 516,695 34% Net (566,922) (13,022) (13,022) 13,823 (227,097) (326,802) Cash Balance 808,811 904,089 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 35 Fund/Department Name Month January Fund/Department Number 221 Date Updated 2/13/2017 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 1,000 2,260 2,260 - - (1,260) 226% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 2,260 2,260 - - (1,260) 226% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,000 5 5 - - 995 1% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,000 5 5 - - 995 1% Net - 2,255 2,255 - - (2,255) Cash Balance 3,480 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Landlord Registration Expenditures Revenue Total Expenditures Staffing This fund was established to track revenues and expenditures related to the Landlord Registration program. Form 3 36 Fund/Department Name Month January Fund/Department Number 227 Date Updated 2/22/2017 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 1,000 730 730 1,648 - 270 73% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 730 730 1,648 - 270 73% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 550,333 - - 8 50,333 500,000 9% Debt Service - - - - - - 0% Capital 48,342 - - - 48,342 - 100% Transfers Out - - - - - - 0% 598,675 - - 8 98,675 500,000 16% Net (597,675) 730 730 1,640 (98,675) (499,730) Cash Balance 971,295 994,889 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 $50K encumbrance in Services is for the continuation of the vacant & abandoned housing program. Form 3 37 Fund/Department Name Month January Fund/Department Number 244 Date Updated 2/28/2017 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 - - - - - - 0% - - - - - - 0% Net - - - - - - 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: 2017 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 remaining funds will be used to pay for the county-wide PSAP system in 2017. Form 3 38 Fund/Department Name Month January Fund/Department Number 249 Date Updated 2/2/2017 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 7,467,618 622,302 622,302 565,930 - 6,845,317 8% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 678 678 1,081 - 5,322 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 7,473,618 622,980 622,980 567,011 - 6,850,638 8% Personnel 7,462,645 466,245 466,245 521,395 - 6,996,400 6% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 7,462,645 466,245 466,245 521,395 - 6,996,400 6% Net 10,973 156,734 156,734 45,616 - (145,761) Cash Balance 1,097,183 687,551 Full Time 78.00 68.00 Part-Time /Seasonal/Temporary - - Total 78.00 68.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 fringe benefits for 43 police officers and 35 firefighters in 2017. Form 3 39 Fund/Department Name Month January Fund/Department Number 251 Date Updated 1/25/2017 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 87,602 87,602 85,510 - 980,398 8% Grants/Intergovernmental 256,000 17,066 17,066 - - 238,934 7% Charges for Services - - - - - - 0% Interest Earnings 20,000 2,159 2,159 4,502 - 17,841 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - 215,358 - - 0% Transfers In - - - - - - 0% Total Revenue 1,344,000 106,827 106,827 305,371 - 1,237,173 8% Personnel - - - - - - 0% Supplies 450,378 - - - - 450,378 0% Services 794,905 40,400 40,400 64,617 27,312 727,193 9% Debt Service - - - - - - 0% Capital 841,261 169,599 169,599 12,363 351,662 320,000 62% Transfers Out - - - - - - 0% 2,086,544 209,999 209,999 76,979 378,974 1,497,571 28% Net (742,544) (103,172) (103,172) 228,392 (378,974) (260,398) Cash Balance 2,767,261 2,955,766 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Local Roads & Streets Projects in 2017 include the Safe Routes to School initiative for Coquillard and Harrison schools, Bendix Drive, and the Boland bicycle trail. The encumbrance includes $56K for Bendix Dr. (Lathrop to Toll Road), $43K for the Boland Trail, $68K for Safe Routes to School (Coquillard, Harrison, Perley and Lincoln schools), and $127K 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 2017. Other Income is reimbursement from the Indiana Department of Transportation (INDOT) as they pay the City back for their share of certain construction projects. The fund is used predominantly for street capital projects. Form 3 40 Fund/Department Name Month January Fund/Department Number 252 Date Updated 2/16/2017 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 - - - - - - 0% - - - - - - 0% Net - - - - - - Cash Balance 8.07 8.07 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 in 2017. Form 3 41 Fund/Department Name Month January Fund/Department Number 257 Date Updated 2/13/2017 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 1,278,000 - - - - 1,278,000 0% Charges for Services - - - - - - 0% Interest Earnings 40,000 - - - - 40,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,318,000 - - - - 1,318,000 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 138,100 - - - 138,100 - 100% Debt Service - - - - - - 0% Capital 2,619,357 21,360 21,360 - 467,996 2,130,000 19% Transfers Out - - - - - - 0% 2,757,457 21,360 21,360 - 606,096 2,130,000 23% Net (1,439,457) (21,360) (21,360) - (606,096) (812,000) Cash Balance 4,003,706 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report LOIT Special Distribution The capital budget was established in July 2016 and is $850,000 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 $606K encumbered is comprised of $22K for Safe Routes - Monroe/Studebaker, $78K for Safe Routes - Marquette/LaSalle, $138K for Edison/Ironwood Design, and $368K 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 2016, comprised of $4,160,901 distributed to the City and $56,648 distributed to the Redevelopment Authority. Form 3 42 Fund/Department Name Month January Fund/Department Number 258 Date Updated 2/19/2017 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 145,000 91,200 91,200 121,000 - 53,800 63% Charges for Services - - - - - - 0% Interest Earnings 2,000 298 298 580 - 1,702 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 18,040 - - - - 18,040 0% Transfers In - - - - - - 0% Total Revenue 165,040 91,498 91,498 121,580 - 73,542 55% Personnel 126,096 8,250 8,250 9,321 - 117,846 7% Supplies 7,630 5,630 5,630 - - 2,000 74% Services 68,047 3,220 3,220 3,595 20,321 44,506 35% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 201,773 17,100 17,100 12,916 20,321 164,352 19% Net (36,733) 74,398 74,398 108,664 (20,321) (90,810) Cash Balance 554,462 534,060 Full Time 2.00 2.00 Part-Time /Seasonal/Temporary - - Total 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 43 Fund/Department Name Month January Fund/Department Number 271 Date Updated 2/15/2017 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 1 2 - (1) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 1 1 2 - (1) 0% Personnel - - - - - - 0% Supplies 1,367 - - - 1,367 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,367 - - - - 1,367 0% Net (1,367) 1 1 2 - (1,368) Cash Balance 1,348 1,337 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 44 Fund/Department Name Month January Fund/Department Number 273 Date Updated 2/21/2017 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 - - 350 - 18,000 0% Interest Earnings 300 34 34 50 - 266 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 18,300 34 34 400 - 18,266 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 21,675 2,798 2,798 - 878 18,000 17% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 21,675 2,798 2,798 - 878 18,000 17% Net (3,375) (2,763) (2,763) 400 (878) 266 Cash Balance 44,324 30,752 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 45 Fund/Department Name Month January Fund/Department Number 280 Date Updated 2/21/2017 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 3 6 - (3) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 3 3 6 - (3) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - 3 3 6 - (3) Cash Balance 3,888 3,857 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 46 Fund/Department Name Month January Fund/Department Number 281 Date Updated 2/22/2017 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 200 21 21 45 - 179 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 21 21 45 - 179 10% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 200 21 21 45 - 179 Cash Balance 27,633 27,407 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 47 Fund/Department Name Month January Fund/Department Number 289 Date Updated 2/16/2017 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 - - - - 10,000 0% Interest Earnings - 19 19 53 - (19) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 10,000 19 19 53 - 9,981 0% Personnel - - - - - - 0% Supplies 10,431 430 430 - 255 9,746 7% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,431 430 430 - 255 9,746 7% Net (431) (411) (411) 53 (255) 235 Cash Balance 26,794 32,116 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 48 Fund/Department Name Month January Fund/Department Number 291 Date Updated 2/16/2017 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 45,000 - - 5,400 - 45,000 0% Interest Earnings 500 114 114 154 - 386 23% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 45,500 114 114 5,554 - 45,386 0% Personnel 15,500 231 231 231 - 15,269 1% Supplies 8,849 1,212 1,212 794 - 7,637 14% Services 65,000 0 0 175 18,990 46,010 29% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 89,349 1,443 1,443 1,200 18,990 68,916 23% Net (43,849) (1,329) (1,329) 4,354 (18,990) (23,530) Cash Balance 140,691 99,799 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 49 Fund/Department Name Month January Fund/Department Number 292 Date Updated 2/21/2017 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 10,805 2,796 2,796 6,713 8,009 - 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,805 2,796 2,796 6,713 8,009 - 100% Net (10,805) (2,796) (2,796) (6,713) (8,009) - Cash Balance 73,832 114,483 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 50 Fund/Department Name Month January Fund/Department Number 294 Date Updated 2/21/2017 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 5,400 5,400 8,450 - 14,600 27% Interest Earnings 500 56 56 116 - 444 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,000 - - - - 2,000 0% Transfers In - - - - - - 0% Total Revenue 22,500 5,456 5,456 8,566 - 17,044 24% Personnel - - - - - - 0% Supplies 1,500 - - - - 1,500 0% Services 21,000 162 162 251 - 20,838 1% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 22,500 162 162 251 - 22,338 1% Net - 5,294 5,294 8,315 - (5,294) Cash Balance 81,369 78,534 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 51 Fund/Department Name Month January Fund/Department Number 295 Date Updated 2/21/2017 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 53,750 - - - - 53,750 0% Charges for Services - - - - - - 0% Interest Earnings 500 166 166 201 - 334 33% Bond Proceeds - - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 34,500 889 889 890 - 33,611 3% Transfers In - - - - - - 0% Total Revenue 92,000 1,055 1,055 1,091 - 90,945 1% Personnel - - - - - - 0% Supplies 110,467 10,380 10,380 - 53,087 47,000 57% Services 45,000 600 600 707 1,000 43,400 4% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 155,467 10,980 10,980 707 54,087 90,400 42% Net (63,467) (9,926) (9,926) 384 (54,087) 546 Cash Balance 227,678 121,941 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. The reimbusement from the grant was received in November. Form 3 52 Fund/Department Name Month January Fund/Department Number 299 Date Updated 2/21/2017 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 30,000 - - - - 30,000 0% Charges for Services - - - - - - 0% Interest Earnings 1,000 149 149 94 - 851 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,000 - - - - 1,000 0% Transfers In - - - - - - 0% Total Revenue 32,000 149 149 94 - 31,851 0% Personnel - - - - - - 0% Supplies 89,337 11,242 11,242 - 23,096 55,000 38% Services 62,000 - - - - 62,000 0% Debt Service - - - - - - 0% Capital 45,000 - - - - 45,000 0% Transfers Out - - - - - - 0% 196,337 11,242 11,242 - 23,096 162,000 17% Net (164,337) (11,093) (11,093) 94 (23,096) (130,149) Cash Balance 226,207 252,845 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 53 Fund/Department Name Month January Fund/Department Number 404 Date Updated 2/19/2017 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 10,459,265 871,605 871,605 787,835 - 9,587,660 8% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 95,000 6,721 6,721 20,005 - 88,279 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 126,142 34,987 34,987 190,788 - 91,155 28% Transfers In - - - - - - 0% Total Revenue 10,680,407 913,313 913,313 998,628 - 9,767,094 9% Personnel - - - 27,406 - - 0% Supplies 1,234,438 87,703 87,703 50,038 136,211 1,010,524 18% Services 6,067,958 621,304 621,304 612,450 847,255 4,599,399 24% Debt Service 1,162,337 463,632 463,632 1,121,569 - 698,705 40% Capital 364,629 - - 9,183 89,629 275,000 25% Transfers Out 3,092,231 - - 375,000 - 3,092,231 0% 11,921,593 1,172,640 1,172,640 2,195,646 1,073,095 9,675,859 19% Net (1,241,186) (259,326) (259,326) (1,197,018) (1,073,095) 91,235 Cash Balance 8,669,217 10,887,917 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report County Option Income Tax This year, budgeted capital projects include bus shelters of $180,000, and the neighborhood plan program for $95,000. Expenditures Revenue Total Expenditures Staffing Prior to 2017, this fund paid for Information Technology/Innovation costs, but these consts have been moved into fund 279 for 2017 Certain debt service payments on public facilities including the Publice Works Service Center, Police and Fire Stations and Main Street/Colfax Garage have been paid by the COIT fund, but will be paid from the Tax Increment Financing (TIF) funds in 2017. The curb and sidewalk program increased by $177,224 to the level of $1,677,224. Form 3 54 Fund/Department Name Month January Fund/Department Number 408 Date Updated 2/28/2017 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 10,433,361 883,344 883,344 799,550 - 9,550,018 8% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 504,660 150,000 150,000 150,000 - 354,660 30% Interest Earnings 60,000 8,115 8,115 16,231 - 51,885 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 10,998,021 1,041,459 1,041,459 965,781 - 9,956,563 9% Personnel - - - - - - 0% Supplies 1,083 - - - 83 1,000 8% Services 4,508,649 631,013 631,013 68,195 2,490,928 1,386,708 69% Debt Service 384,256 66,080 66,080 503,616 - 318,176 17% Capital - - - - - - 0% Transfers Out 6,607,496 - - 1,620,946 - 6,607,496 0% 11,501,484 697,093 697,093 2,192,756 2,491,011 8,313,380 28% Net (503,463) 344,366 344,366 (1,226,974) (2,491,011) 1,643,183 Cash Balance 11,685,516 8,647,070 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Economic Development Income Tax 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: $1,522,673 - annual subsidy to Fund 211 for DCI, $400,000 to Fund 201 for maintenance and other services formerly provided by DTSB, $1,937,750 to Fund 202 for Street Department expenditures and road paving expenses, $1,438,451 to Fund 600-1201 for Code Enforcement, $579,757 to Fund 219, and $728,865 to Fund 600-1207 for Animal Care & Control. Services expenditures includes the $2,054,126 payment to St Joe County for PSAP, various economic development & assistance grants, workforce development programming, and others. The Debt Service expenditures are paymets on ther 2015 EDIT Parks Bond. Form 3 55 Fund/Department Name Month January Fund/Department Number 410 Date Updated 2/22/2017 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 6,110 445 445 1,139 - 5,665 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 6,110 445 445 1,139 - 5,665 7% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 126,144 30,702 30,702 146,068 - 95,442 24% Capital - - - - - - 0% Transfers Out - - - - - - 0% 126,144 30,702 30,702 146,068 - 95,442 24% Net (120,034) (30,257) (30,257) (144,928) - (89,777) Cash Balance 562,220 485,472 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 56 Fund/Department Name Month January Fund/Department Number 655 Date Updated 2/22/2017 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 440,153 36,802 36,802 36,589 - 403,351 8% Interest Earnings 4,403 647 647 1,521 - 3,756 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 444,556 37,450 37,449 38,110 - 407,107 8% Personnel 49,851 - 49,851 0% Supplies 4,344 - 4,344 0% Services 49,001 3,430 3,430 2,976 - 45,571 7% Debt Service 72,220 11,619 11,619 11,619 - 60,601 16% Capital - - 0% Transfers Out 350,000 - 350,000 0% 525,416 15,049 15,049 14,595 - 510,367 3% Net (80,860) 22,400 22,400 23,515 - (103,260) Cash Balance 897,123 943,886 Full Time - - Part-Time /Seasonal/Temporary 2.60 2.60 Total 2.60 2.60 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Project Releaf Expenditures Revenue Total Expenditures Staffing 2017 Fall Leaf Pickup program start date - to be determined. Form 3 57 Fund/Department Name Month January Fund/Department Number 705 Date Updated 2/21/2017 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 2 6 - 18 11% Bond Proceeds - - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,020 2 2 6 - 2,018 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 2,020 - - - - 2,020 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,020 - - - - 2,020 0% Net - 2 2 6 - (2) Cash Balance 2,860 3,875 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 58 Fund/Department Name Month January Fund/Department Number 313 Date Updated 2/22/2017 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 1,202,000 - - - - 1,202,000 0% Local Income Taxes - - - - - - 0% Other Taxes 67,000 - - 9,343 - 67,000 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - 50 50 0 - (50) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,269,000 50 50 9,343 - 1,268,950 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 1,268,999 635,000 635,000 636,000 - 633,999 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,268,999 635,000 635,000 636,000 - 633,999 50% Net 1 (634,950) (634,950) (626,657) - 634,951 Cash Balance (342,156) (615,261) Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 59 Fund/Department Name Month January Fund/Department Number 755 Date Updated 2/28/2017 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 4,000 - - - - 4,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 2,639,214 - - - - 2,639,214 0% Total Revenue 2,643,214 - - - - 2,643,214 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 2,643,214 - - - - 2,643,214 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,643,214 - - - - 2,643,214 0% Net - - - - - - Cash Balance 762,089 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report South Bend Building Corporation Expenditures Revenue Total Expenditures Staffing The South Bend Building Corporation receives debt service payments from the City and passes them through to trustee banks and bondholders. The South Bend Building Corporation is a separate legal entity and the City wishes to formally integrate its operations into its formal accounting system in 2017. The South Bend Building Corporation is reported as a fund in the City's Comprehensive Annual Financial Report (CAFR). Form 3 60 Fund/Department Name Month January Fund/Department Number 757 Date Updated 2/28/2017 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 1,000 - - - - 1,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 390,482 - - - - 390,482 0% Total Revenue 391,482 - - - - 391,482 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 391,482 - - - - 391,482 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 391,482 - - - - 391,482 0% Net - - - - - - Cash Balance 561,943 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Parks Bond Debt Service Expenditures Revenue Total Expenditures Staffing A new Parks Bond Debt Service Fund 757 is being established for 2017 to account for the receipt of monthly lease rental payments from the City's EDIT Fund 408 and the payment of debt service principal and interest semi-annually to the bond holders. The accounting records are maintained in US Bank trustee accounts and, beginning in 2017, will be integrated into the City's regular accounting system. The par amount of the 2015 Parks/EDIT bond was $5,605,000 and the final payment is due August 1, 2035. Form 3 61 Fund/Department Name Month January Fund/Department Number 377 Date Updated 2/28/2017 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 700,000 62,404 62,404 149,007 - 637,596 9% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,000 279 279 707 - 1,721 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 30,000 17,864 17,864 24,026 - 12,136 60% Transfers In - - - - - - 0% Total Revenue 732,000 80,547 80,547 173,741 - 651,453 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 827,955 467,640 467,640 472,288 - 360,315 56% Capital - - - - - - 0% Transfers Out - - - - - - 0% 827,955 467,640 467,640 472,288 - 360,315 56% Net (95,955) (387,093) (387,093) (298,547) - 291,138 Cash Balance 10,185 128,828 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) will be paid January 15, 2018. Form 3 62 Fund/Department Name Month January Fund/Department Number 401 Date Updated 2/15/2017 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 40,000 - - 40,000 0% Interest Earnings 200 68 68 137 - 132 34% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 40,200 68 68 137 - 40,132 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 30,000 - - - 30,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 30,000 - - - - 30,000 0% Net 10,200 68 68 137 - 10,132 Cash Balance 90,602 82,691 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 63 Fund/Department Name Month January Fund/Department Number 403 Date Updated 2/16/2017 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 200 37 37 82 - 163 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 37 37 82 - 163 19% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 49,688 - - - - 49,688 0% Transfers Out - - - - - - 0% 49,688 - - - - 49,688 0% Net (49,488) 37 37 82 - (49,525) Cash Balance 49,936 49,527 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 64 Fund/Department Name Month January Fund/Department Number 405 Date Updated 2/15/2017 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 26,000 356 356 169 - 25,644 1% Interest Earnings 4,000 210 210 756 - 3,790 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 22,000 4,000 4,000 - - 18,000 18% Transfers In 93,000 - - - - 93,000 0% Total Revenue 145,000 4,566 4,566 925 - 140,434 3% Personnel - - - - - - 0% Supplies 67,326 - - - 22,522 44,804 33% Services 63,288 4,954 4,954 - 4,266 54,068 15% Debt Service - - - - - - 0% Capital 97,410 40,920 40,920 - 15,410 41,080 58% Transfers Out - - - - - - 0% 228,024 45,874 45,874 - 42,198 139,952 39% Net (83,024) (41,308) (41,308) 925 (42,198) 482 Cash Balance 269,401 470,648 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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, and Howard Park Ice Rink. The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Form 3 65 Fund/Department Name Month January Fund/Department Number 406 Date Updated 2/28/2017 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 436,000 - - - - 436,000 0% Local Income Taxes - - - - - - 0% Other Taxes 37,500 - - 4,420 - 37,500 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 3,000 357 357 915 - 2,643 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 476,500 357 357 5,335 - 476,143 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 476,500 112,650 112,650 112,650 - 363,850 24% Capital - - - - - - 0% Transfers Out - - - - - - 0% 476,500 112,650 112,650 112,650 - 363,850 24% Net - (112,294) (112,294) (107,315) - 112,293 Cash Balance 468,020 464,645 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Form 3 66 Fund/Department Name Month January Fund/Department Number 407 Date Updated 2/28/2017 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 408,000 150,000 150,000 150,000 - 258,000 37% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,000 266 266 502 - 1,734 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 25,000 - - - - 25,000 0% Transfers In - - - - - - 0% Total Revenue 435,000 150,266 150,266 150,502 - 284,734 35% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 372,250 185,125 185,125 184,125 - 187,125 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% 372,250 185,125 185,125 184,125 - 187,125 50% Net 62,750 (34,859) (34,859) (33,623) - 97,609 Cash Balance 343,387 277,609 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 $258,000 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. 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 3 67 Fund/Department Name Month January Fund/Department Number 412 Date Updated 2/13/2017 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 1,774 1,774 3,574 - 23,226 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,477,472 - - - - 1,477,472 0% Transfers In - - - - - - 0% Total Revenue 1,502,472 1,774 1,774 3,574 - 1,500,698 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,468,808 543 543 - 1,333,886 134,379 91% Debt Service - - - - - - 0% Capital 1,001,900 - - 110 251,900 750,001 25% Transfers Out - - - - - - 0% 2,470,708 543 543 110 1,585,786 884,380 64% Net (968,236) 1,232 1,232 3,464 (1,585,786) 616,318 Cash Balance 2,365,321 2,160,452 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 $265K 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), $1K for the Olive-Sample overpass. 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 3 68 Fund/Department Name Month January Fund/Department Number 416 Date Updated 1/21/2017 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 - - 5,076 - 100,000 0% Interest Earnings 4,000 436 436 855 - 3,564 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 104,000 436 436 5,931 - 103,564 0% Personnel - - - - - - 0% Supplies 20,958 408 408 - 550 20,000 5% Services 35,186 - - - 7,686 27,500 22% Debt Service - - - - - - 0% Capital 50,000 - - - - 50,000 0% Transfers Out - - - - - - 0% 106,144 408 408 - 8,236 97,500 8% Net (2,144) 28 28 5,931 (8,236) 6,064 Cash Balance 589,861 522,656 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Morris Performing Arts Center Capital Dimmer Rack Upgrades (Lighting 1/3) in the amount of $20,000.00. Fall Arrest System and Escape Ladders for the theater (house left an right - required by regulations) in the amount of $30,000.00. 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 3 69 Fund/Department Name Month January Fund/Department Number 434 Date Updated 2/22/2017 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 - - - 45 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 45 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - - - 45 - - Cash Balance - 2,449 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Transferred remaining cash to COIT will work with Controller to close this fund. Form 3 70 Fund/Department Name Month January Fund/Department Number 450 Date Updated 1/21/2017 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 16,500 1,838 1,838 - - 14,662 11% Interest Earnings 600 69 69 126 - 531 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 17,100 1,907 1,907 126 - 15,193 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 5,000 - - - - 5,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,000 - - - - 5,000 0% Net 12,100 1,907 1,907 126 - 10,193 Cash Balance 94,818 76,540 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 71 Fund/Department Name Month January Fund/Department Number 677 Date Updated 2/22/2017 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 5,000 372 372 833 - 4,628 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,000 372 372 833 - 4,628 7% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 81,091 3,866 3,866 4,658 9,580 67,645 17% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 81,091 3,866 3,866 4,658 9,580 67,645 17% Net (76,091) (3,494) (3,494) (3,825) (9,580) (63,017) Cash Balance 492,325 499,052 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 72 Fund/Department Name Month January Fund/Department Number 287 Date Updated 2/16/2017 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 1,275,000 - - - - 1,275,000 0% Interest Earnings 10,000 2,726 2,726 4,258 - 7,274 27% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,285,000 2,726 2,726 4,258 - 1,282,274 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 184,010 - - - 184,010 - 100% Debt Service 729,756 235,792 235,792 - - 493,964 32% Capital 1,786,611 - - - 1,274,311 512,300 71% Transfers Out - - - - - - 0% 2,700,377 235,792 235,792 - 1,458,321 1,006,264 63% Net (1,415,377) (233,066) (233,066) 4,258 (1,458,321) 276,010 Cash Balance 3,396,468 2,576,498 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 73 Fund/Department Name Month January Fund/Department Number 288 Date Updated 2/16/2017 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 6,327,512 179,466 179,466 472,464 - 6,148,046 3% Interest Earnings 15,000 1,496 1,496 3,697 - 13,504 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 7,500 1,025 1,025 800 - 6,475 14% Transfers In - - - - - - 0% Total Revenue 6,350,012 181,987 181,987 476,961 - 6,168,025 3% Personnel 5,180,304 336,271 336,271 311,308 - 4,844,033 6% Supplies 358,825 33,690 33,690 29,782 66,660 258,476 28% Services 440,692 68,640 68,640 15,593 5,994 366,058 17% Debt Service 1,093 - - 225,583 2,047 (954) 187% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,980,914 438,601 438,601 582,267 74,701 5,467,612 9% Net 369,098 (256,614) (256,614) (105,306) (74,701) 700,413 Cash Balance 1,498,671 2,124,536 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: 2017 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 3 74 Fund/Department Name Month January Fund/Department Number 600 Date Updated 1/25/2017 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 1,716,850 104,540 104,540 138,096 - 1,612,310 6% Interest Earnings 5,000 1,978 1,978 3,178 - 3,022 40% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 79,500 3,278 3,278 1,505 - 76,222 4% Transfers In 2,167,316 - - 527,517 - 2,167,316 0% Total Revenue 3,968,666 109,795 109,795 670,296 - 3,858,870 3% Personnel 2,696,460 191,308 191,308 205,504 - 2,505,152 7% Supplies 113,282 17,499 17,499 4,442 17,756 78,027 31% Services 892,868 76,485 76,485 55,662 58,239 758,144 15% Debt Service 75,210 21,604 21,604 6,960 2,015 51,591 31% Capital - - - 30,608 - - 0% Transfers Out - - - - - - 0% 3,777,820 306,897 306,897 303,175 78,009 3,392,914 10% Net 190,846 (197,101) (197,101) 367,121 (78,009) 465,956 Cash Balance 2,424,860 2,261,160 Building Department (600-1306) Full Time 14.00 14.00 Part-Time /Seasonal/Temporary 0.50 0.50 Code Enforcement (600-1201)/Animal Control (600-1207) Full Time 23.00 23.00 Part-Time /Seasonal/Temporary 1.50 1.50 Total 39.00 39.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Building Department (600-1306) Code Enforcement (600-1201)/Animal Control (600-1207) Explain Significant Spending on Capital Projects Below: Building Department (600-1306) Code Enforcement (600-1201)/Animal Control (600-1207) The $2.1 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. 2017 City of South Bend Monthly Financial Report Consolidated Building Fund Expenditures Revenue Total Expenditures Staffing This fund comprises the Building Department, Code Enforcement, and Animal Care & Control. Code Enforcement and Animal Care & Control are managed together, but are run separately from the Building Department per the Common Council. Form 3 75 Fund/Department Name Month January Fund/Department Number 601 Date Updated 2/28/2017 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 1,082,029 119,883 119,883 87,028 - 962,146 11% Interest Earnings 4,000 698 698 1,096 - 3,302 17% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 11,282 20 20 - - 11,262 0% Transfers In - - - - - - 0% Total Revenue 1,097,311 120,601 120,601 88,124 - 976,710 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,208,218 50,284 50,284 111,714 213,348 944,586 22% Debt Service - - - - - - 0% Capital 39,036 - - - 39,036 - 100% Transfers Out - - - - - - 0% 1,247,254 50,284 50,284 111,714 252,384 944,586 24% Net (149,943) 70,317 70,317 (23,591) (252,384) 32,124 Cash Balance 1,040,569 617,027 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Parking Garages 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. Debt service will be postponed until 2018. Form 3 76 Fund/Department Name Month January Fund/Department Number 610 Date Updated 1/7/2017 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 5,746,175 445,707 445,707 405,471 - 5,300,468 8% Interest Earnings 2,500 224 224 529 - 2,276 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 34,000 - - - - 34,000 0% Transfers In - - - - - - 0% Total Revenue 5,782,675 445,931 445,931 405,999 - 5,336,744 8% Personnel 1,781,122 154,067 154,067 128,272 - 1,627,055 9% Supplies 187,532 35,501 35,501 45,680 62,066 89,965 52% Services 2,858,643 300,055 300,055 233,405 308,785 2,249,803 21% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 835,613 - - 251,000 - 835,613 0% 5,662,910 489,623 489,623 658,357 370,851 4,802,435 15% Net 119,765 (43,693) (43,693) (252,358) (370,851) 534,309 Cash Balance 168,632 44,961 Full Time 26.20 26.20 Part-Time /Seasonal/Temporary - - Total 26.20 26.20 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 as needed. Form 3 77 Fund/Department Name Month January Fund/Department Number 611 Date Updated 1/7/2017 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 200 179 179 11 - 21 90% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 835,613 - - 251,000 - 835,613 0% Total Revenue 835,813 179 179 251,011 - 835,634 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 1,123,613 286,902 286,902 250,879 - 836,711 26% Capital 12,000 - - - - 12,000 0% Transfers Out - - - - - - 0% 1,135,613 286,902 286,902 250,879 - 848,711 25% Net (299,800) (286,723) (286,723) 133 - (13,077) Cash Balance 49,724 575 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Solid Waste Capital The capital expenditure is for a pressure washer for containers. Expenditures Revenue Total Expenditures Staffing This fund pays for Solid Waste capital items, such as trash trucks and trash totes. 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. Form 3 78 Fund/Department Name Month January Fund/Department Number 620 Date Updated 2/14/2017 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 17,348,834 1,121,175 1,121,175 1,070,988 - 16,227,659 6% Interest Earnings 35,000 2,604 2,604 6,375 - 32,396 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 73,000 919 919 113 - 72,081 1% Transfers In 62,500 3,083 3,083 1,876 - 59,417 5% Total Revenue 17,519,334 1,127,781 1,127,781 1,079,352 - 16,391,553 6% Personnel 5,604,157 438,469 438,469 401,397 - 5,165,688 8% Supplies 1,727,233 135,020 135,020 58,883 199,327 1,392,887 19% Services 5,995,181 418,058 418,058 250,128 760,177 4,816,946 20% Debt Service 328,853 6,189 6,189 4,952 4,179 318,485 3% Capital - - - - - 0% Transfers Out 4,071,830 464,099 464,099 340,484 - 3,607,731 11% 17,727,254 1,461,834 1,461,834 1,055,844 963,683 15,301,737 14% Net (207,920) (334,053) (334,053) 23,508 (963,683) 1,089,816 Cash Balance 3,423,772 3,906,206 Full Time 72.00 68.00 Part-Time /Seasonal/Temporary 3.56 1.50 Total 75.56 69.50 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. The higher expenditure budget percentage can be mostly attributed to the previous year roll-over encumbrances and current year value/blanket purchase orders. Form 3 79 Fund/Department Name Month January Fund/Department Number 622 Date Updated 2/14/2017 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 1,942 1,942 4,768 - 13,058 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,942 1,942 4,768 - 13,058 13% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 1,414,466 111,938 111,938 - 310,528 992,000 30% Transfers Out - - - - - - 0% 1,414,466 111,938 111,938 - 310,528 992,000 30% Net (1,399,466) (109,996) (109,996) 4,768 (310,528) (978,942) Cash Balance 2,477,519 2,885,176 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Water Works Capital Spent YTD: (2) Silverado Truck $88,840 (1) Concrete/Asphalt Saw $23,098 Encumb: (1) Tandem Axle Dump Truck $177,777 , (1) 1 Tn 2WD Dump Truck $48,493, Engineering Design Serv-NS Well #1 Replacement Project $66,070 , rollover PO 223352 $18,188 that will be liquidated Expenditures Revenue Total Expenditures Staffing This fund is used for acquiring, constructing, and improving fixed assets. Form 3 80 Fund/Department Name Month January Fund/Department Number 624 Date Updated 2/14/2017 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 1,159 1,159 2,502 - 13,841 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,159 1,159 2,502 - 13,841 8% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 15,000 874 874 534 - 14,126 6% 15,000 874 874 534 - 14,126 6% Net - 285 285 1,968 - (285) Cash Balance 1,540,317 1,514,746 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 81 Fund/Department Name Month January Fund/Department Number 625 Date Updated 2/14/2017 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 8,500 824 824 557 - 7,676 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 2,046,391 164,000 164,000 170,505 - 1,882,391 8% Total Revenue 2,054,891 164,824 164,824 171,062 - 1,890,067 8% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 2,046,391 - - - - 2,046,391 0% Capital - - - - - - 0% Transfers Out 8,500 815 815 551 - 7,685 10% 2,054,891 815 815 551 - 2,054,076 0% Net - 164,009 164,009 170,511 - (164,009) Cash Balance 214,167 174,916 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 82 Fund/Department Name Month January Fund/Department Number 626 Date Updated 2/14/2017 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 1,154 1,154 2,662 - 14,846 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 16,000 1,154 1,154 2,662 - 14,846 7% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 16,000 - - - - 16,000 0% 16,000 - - - - 16,000 0% Net - 1,154 1,154 2,662 - (1,154) Cash Balance 1,428,519 1,642,223 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Form 3 83 Fund/Department Name Month January Fund/Department Number 629 Date Updated 2/14/2017 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 1,849 1,849 3,696 - 21,151 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 74,500 151,272 151,272 - - (76,772) 203% Total Revenue 97,500 153,121 153,121 3,696 - (55,621) 157% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 23,000 1,394 1,394 790 - 21,606 6% 23,000 1,394 1,394 790 - 21,606 6% Net 74,500 151,727 151,727 2,906 - (77,227) Cash Balance 2,614,000 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: 2017 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. Current year reserve is greater than anticipated due to a larger amount of rollover encumbrance activity. A budget transfer/appropriation form A will be submitted to adjust the transfers in revenue. Form 3 84 Fund/Department Name Month January Fund/Department Number 640 Date Updated 2/22/2017 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 613,924 53,614 53,614 52,097 - 560,310 9% Interest Earnings 7,864 1,327 1,327 2,731 - 6,537 17% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 621,788 54,941 54,941 54,828 - 566,847 9% Personnel 219,798 14,178 14,178 11,807 205,620 6% Supplies 37,970 1,760 1,760 1,529 2,727 33,483 12% Services 262,444 32,462 32,462 19,263 42,102 187,879 28% Debt Service 14,297 14,297 0% Capital - 0% Transfers Out - - - - - - 0% 534,509 48,400 48,400 32,598 44,829 441,280 17% Net 87,279 6,541 6,541 22,230 (44,829) 125,568 Cash Balance 1,795,517 1,670,172 Full Time 2.70 2.70 Part-Time /Seasonal/Temporary - - Total 2.70 2.70 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. This program is fully staffed with the hiring of a new Sewer Manager. Form 3 85 Fund/Department Name Month January Fund/Department Number 641 Date Updated 2/8/2017 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 37,020,404 3,209,590 3,209,590 2,955,939 - 33,810,814 9% Interest Earnings 65,000 10,010 10,010 15,925 - 54,990 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 56,500 315 315 315 - 56,185 1% Transfers In 30,000 2,625 2,625 1,301 - 27,375 9% Total Revenue 37,171,904 3,222,539 3,222,539 2,973,480 - 33,949,364 9% Personnel 7,750,680 582,070 582,070 535,187 162 7,168,447 8% Supplies 2,116,554 134,217 134,217 128,743 124,534 1,857,804 12% Services 15,731,085 977,538 977,538 621,174 3,712,811 11,040,736 30% Debt Service 882,869 206,492 206,492 189,857 2,623 673,753 24% Capital - - - - - - 0% Transfers Out 18,061,147 1,131,332 1,131,332 1,066,898 - 16,929,816 6% 44,542,335 3,031,648 3,031,648 2,541,858 3,840,130 37,670,556 15% Net (7,370,431) 190,891 190,891 431,621 (3,840,130) (3,721,192) Cash Balance 13,949,631 9,227,486 Full Time 94.25 91.25 Part-Time /Seasonal/Temporary 11.47 0.82 Total 105.72 92.07 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Form 3 86 Fund/Department Name Month January Fund/Department Number 642 Date Updated 1/7/2017 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 45,000 5,472 5,472 14,620 - 39,528 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 4,442,000 - - - - 4,442,000 0% Total Revenue 4,487,000 5,472 5,472 14,620 - 4,481,528 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 7,640,455 1,298,328 1,298,328 635,043 2,506,893 3,835,234 50% Transfers Out - - - - - - 0% 7,640,455 1,298,328 1,298,328 635,043 2,506,893 3,835,234 50% Net (3,153,455) (1,292,856) (1,292,856) (620,423) (2,506,893) 646,294 Cash Balance 6,224,132 8,115,928 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Sewage Works Capital Year to Date totals spent include: Wastewater Treatment Plant Secondary Improvements $826,894, Grit & Screening Improvements $6,248, Sewer Vactor Truck $331,398, Sewer Dept Crew Trucks $89,192, Wastewater Crew Trucks $44,596. 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 3 87 Fund/Department Name Month January Fund/Department Number 643 Date Updated 1/7/2017 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 30,000 3,481 3,481 6,083 - 26,519 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 23,721 - - - - 23,721 0% Total Revenue 53,721 3,481 3,481 6,083 - 50,240 6% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 30,000 2,625 2,625 1,301 - 27,375 9% 30,000 2,625 2,625 1,301 - 27,375 9% Net 23,721 856 856 4,782 - 22,865 Cash Balance 4,636,374 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: 2017 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. Interest earned on the fund balance is transferred to Sewage Works operating fund #641. Form 3 88 Fund/Department Name Month January Fund/Department Number 649 Date Updated 1/7/2017 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 13,000 397 397 1,606 - 12,603 3% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 9,164,024 762,798 762,798 760,893 - 8,401,227 8% Total Revenue 9,177,024 763,195 763,195 762,499 - 8,413,829 8% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 8,000 1,000 1,000 1,350 - 7,000 13% Debt Service 9,155,754 - - - - 9,155,754 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 9,163,754 1,000 1,000 1,350 - 9,162,754 0% Net 13,270 762,195 762,195 761,149 - (748,925) Cash Balance 1,577,857 1,565,889 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 89 Fund/Department Name Month January Fund/Department Number 653 Date Updated 2/7/2017 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 4,400 - - 25 - 4,400 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 4,400 - - 25 - 4,400 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 4,400 - - 25 - 4,400 Cash Balance 4,111,633 4,105,649 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 90 Fund/Department Name Month January Fund/Department Number 659 Date Updated 2/8/2017 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 - 41 41 384 - (41) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 41 41 384 - (41) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 11,617 - - 11,617 - 100% Transfers Out - - - - - - 0% 11,617 - - - 11,617 - 100% Net (11,617) 41 41 384 (11,617) (41) Cash Balance 51,718 232,278 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 $5,945,471. 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 early 2017. The significant projects this bond has funded are listed below. Form 3 91 Fund/Department Name Month January Fund/Department Number 661 Date Updated 2/8/2017 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 50,000 2,378 2,379 23,078 - 47,621 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - 0% Total Revenue 50,000 2,378 2,379 23,078 - 47,621 5% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 250,000 - - - - 250,000 0% Debt Service - - - - - - 0% Capital 2,760,364 3,000 3,000 118,335 2,007,364 750,000 73% Transfers Out - - - - - - 0% 3,010,364 3,000 3,000 118,335 2,007,364 1,000,000 67% Net (2,960,364) (622) (621) (95,257) (2,007,364) (952,380) Cash Balance 2,885,735 13,814,785 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 $1,318,385, Sewer Sensory Control Network $193,609, Wastewater Treatment Plant Grit/Screening Improvements $178,716, Secondary Clarifier Modifications $2,507,856, CSO LTCP re-look $1,714,206, and misc other $2,070. Expenditures Revenue Total Expenditures Staffing Current year spending from this Bond has been for Wastewater Treatment Plant Grit/Screening Improvements $3,000. Form 3 92 Fund/Department Name Month January Fund/Department Number 664 Date Updated 2/8/2017 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 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 7 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - - - 7 - - Cash Balance - 4,514 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. In 2016, the remaining cash balance was transferred to the debt service fund #649 to be used for loan payments. Form 3 93 Fund/Department Name Month January Fund/Department Number 666 Date Updated 2/8/2017 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 - - - 76 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 76 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 2,500 - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - 2,500 - - 0% Net - - - (2,424) - - Cash Balance - 6,666 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. In 2016, the cash balance in this fund was transferred to debt service fund #649 to be used for loan payments. Form 3 94 Fund/Department Name Month January Fund/Department Number 670 Date Updated 2/28/2017 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 1,275,000 637,500 637,500 656,725 - 637,500 50% Grants/Intergovernmental - - - - - - 0% Charges for Services 2,909,311 273,431 273,431 133,069 - 2,635,880 9% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 10,000 - - 379 - 10,000 0% Transfers In - - - - - - 0% Total Revenue 4,194,311 910,931 910,931 790,173 - 3,283,380 22% Personnel 2,327,806 124,569 124,569 154,476 - 2,203,237 5% Supplies 513,040 36,541 36,541 67,565 - 476,499 7% Services 1,144,768 120,916 120,916 107,316 - 1,023,852 11% Debt Service - - - - - - 0% Capital 126,529 - - - - 126,529 0% Transfers Out 82,167 - - - - 82,167 0% 4,194,310 282,027 282,027 329,357 - 3,912,283 7% Net 1 628,904 628,904 460,815 - (628,903) Cash Balance 2,084,606 1,604,875 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 95 Fund/Department Name Month January Fund/Department Number 671 Date Updated 2/28/2017 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 750 74 74 85 - 676 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 750 74 74 85 - 676 10% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 750 74 74 85 - 676 Cash Balance 866,060 1,002,157 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Century Center Capital 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 3 96 Fund/Department Name Month January Fund/Department Number 672 Date Updated 2/28/2017 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 110,130 6 6 4 - 110,124 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 82,167 - - - - 82,167 0% Total Revenue 192,297 6 6 4 - 192,291 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 192,297 - - - - 192,297 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 192,297 - - - - 192,297 0% Net - 6 6 4 - (6) Cash Balance 57,059 50,036 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Form 3 97 Fund/Department Name Month January Fund/Department Number 222 Date Updated 2/15/2017 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 8,246,169 673,234 673,234 557,339 - 7,572,935 8% Interest Earnings 6,800 763 763 2,087 - 6,037 11% Bond Proceeds - - 0% Donations - - 0% Other Income 45,600 1,989 1,989 1,979 - 43,611 4% Transfers In - - - - - - 0% Total Revenue 8,298,569 675,986 675,986 561,404 - 7,622,583 8% Personnel 3,288,165 228,769 228,769 204,999 (231) 3,059,627 7% Supplies 170,652 26,032 26,032 1,810 16,102 128,519 25% Services 4,793,470 473,602 473,602 336,476 3,089,269 1,230,599 74% Debt Service 15,656 1,950 1,950 1,115 1,670 12,037 23% Capital - 0% Transfers Out 286,700 286,700 0% 8,554,643 730,352 730,352 544,400 3,106,809 4,717,481 45% Net (256,074) (54,366) (54,366) 17,004 (3,106,809) 2,905,102 Cash Balance 1,479,369 1,356,199 Full Time 42.00 40.00 Part-Time /Seasonal/Temporary 1.00 1.00 Total 43.00 41.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 January we had 1,341 vehicle repairs. Average Fuel prices for Jan. is $1.78 for Unleaded and $1.86 for Diesel. Budgeted amount per gallon is $2.50. Equipment Services continues to purchase new vehicles with compressed natural gas or hybrids. . Form 3 98 Fund/Department Name Month January Fund/Department Number 224 Date Updated 2/16/2017 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 84 84 313 - 816 9% Bond Proceeds - - 0% Donations - - 0% Other Income - - 0% Transfers In 286,700 - 286,700 0% Total Revenue 287,600 84 84 313 - 287,516 0% Personnel - - - - - - 0% Supplies 28,000 20,000 8,000 71% Services 69,025 10,575 10,575 - 8,750 49,700 28% Debt Service - 0% Capital 229,000 229,000 0% Transfers Out - - - - - - 0% 326,025 10,575 10,575 - 28,750 286,700 12% Net (38,425) (10,491) (10,491) 313 (28,750) 816 Cash Balance 101,671 187,233 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Central Services Capital Replacement of Inground Hoists at the Riverside North Garage, new mobile portable lifts for Sample Street garage, one stand alone Hyd. Press Expenditures Revenue Total Expenditures Staffing Revenues are a transfer from Central Services fund 222., some expenses are carry overs from 2016. Form 3 99 Fund/Department Name Month January Fund/Department Number 226 Date Updated 2/28/2017 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 2,927,591 243,168 243,168 183,301 - 2,684,423 8% Interest Earnings 30,000 3,511 3,511 7,513 - 26,489 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 600,000 619 619 - - 599,381 0% Transfers In - - - - - - 0% Total Revenue 3,557,591 247,298 247,298 190,814 - 3,310,293 7% Personnel 268,799 18,211 18,211 15,960 - 250,588 7% Supplies 21,062 2,575 2,575 104 2,642 15,845 25% Services 3,297,725 207,490 207,490 81,377 84,344 3,005,892 9% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 3,587,586 228,276 228,276 97,441 86,986 3,272,324 9% Net (29,995) 19,022 19,022 93,373 (86,986) 37,968 Cash Balance 4,671,746 4,618,578 Full Time 2.00 2.00 Part-Time /Seasonal/Temporary - - Total 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 2017 for expected liability cliams, $800,000 for for the City's portion of cost of Beck's Lake clean-up, and $603,386 in expected workers compensation activities. Form 3 100 Fund/Department Name Month January Fund/Department Number 278 Date Updated 2/21/2017 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 - - - 4,470 - - 0% Interest Earnings 4,000 561 561 1,059 - 3,439 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 122,200 - - 4,470 - 122,200 0% Transfers In - - - - - - 0% Total Revenue 126,200 561 561 9,999 - 125,639 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 10,000 - - 53 - 10,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,000 - - 53 - 10,000 0% Net 116,200 561 561 9,946 - 115,639 Cash Balance 753,413 651,419 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 twenty seven payrolls paid through the end of December compared to twenty six in 2016. Form 3 101 Fund/Department Name Month January Fund/Department Number 279 Date Updated 2/28/2017 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 5,197,431 430,621 430,621 38,778 - 4,766,810 8% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,197,431 430,621 430,621 38,778 - 4,766,810 8% Personnel 2,119,953 144,748 144,748 36,624 - 1,975,205 7% Supplies 981,191 1,308 1,308 591 7,686 972,197 1% Services 1,940,570 167,264 167,264 1,562 584,149 1,189,156 39% Debt Service 163,320 12,010 12,010 - - 151,310 7% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,205,034 325,330 325,330 38,778 591,836 4,287,869 18% Net (7,603) 105,292 105,292 - (591,836) 478,941 Cash Balance 183,013 1,318 Full Time 18.00 18.00 Part-Time /Seasonal/Temporary - - Total 18.00 18.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report IT & Innovation/311 Call Center Expenditures Revenue Total Expenditures Staffing This internal service fund was established in 2016 to track the operational revenues and expenditures on the 311 Call Center, whose expenses in previous years were charged to the General Fund. Starting in 2017, the Department of Innovation & Technology was moved to this fund. Revenues are charges for services to the City departments that are served by the Call Center and IT Department. Expenditures are predominantly related to salaries and benefits and IT software services. Form 3 102 Fund/Department Name Month January Fund/Department Number 711 Date Updated 2/28/2017 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 17,755,850 1,499,317 1,499,317 1,380,393 - 16,256,533 8% Interest Earnings 40,000 5,334 5,334 7,429 - 34,666 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - 6,503 6,503 973 - (6,503) 0% Transfers In - - - - - - 0% Total Revenue 17,795,850 1,511,154 1,511,154 1,388,795 - 16,284,696 8% Personnel - - - - - - 0% Supplies 78,935 12,250 12,250 - 40,774 25,910 67% Services 1,216,040 14,395 14,395 11,835 131,533 1,070,112 12% Insurance 16,508,225 1,033,440 1,033,440 622,477 90,490 15,384,295 7% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 17,803,200 1,060,085 1,060,085 634,312 262,797 16,480,318 7% Net (7,350) 451,069 451,069 754,483 (262,797) (195,622) Cash Balance 7,190,558 5,123,551 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 2017, the City budgeted based on an estimate that claims expenses will increase. An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. For 2017, the City will pay the Wellness Center approx $996,000. This accounts for the majority of the services budget. Form 3 103 Fund/Department Name Month January Fund/Department Number 713 Date Updated 2/28/2017 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 81,000 - - - - 81,000 0% Interest Earnings 2,000 217 217 445 - 1,783 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 83,000 217 217 445 - 82,783 0% Personnel 45,000 5,729 5,729 880 - 39,271 13% Supplies - - - - - - 0% Services 39,105 309 309 607 13,200 25,596 35% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 84,105 6,038 6,038 1,487 13,200 64,867 23% Net (1,105) (5,821) (5,821) (1,042) (13,200) 17,916 Cash Balance 280,731 268,241 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Unemployment Compensation None Expenditures Revenue Total Expenditures Staffing The Unemployment Compensation Fund is classified as an Internal Service Fund for financial reporting. All unemployment claims and outplacement services are paid through this fund. Typically, this fund charges an allocation of 0.25% of payroll to most departments to cover the cost of unemployment claims paid. However, beginning in November 2016, the charge of 0.25% of payroll costs was suspended indefinitely due to the fund's high cash reserves. The allocation will remain suspended during 2017. Form 3 104 Fund/Department Name Month January Fund/Department Number 701 Date Updated 2/28/2017 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 5,212,638 - - - - 5,212,638 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 4,500 335 335 929 - 4,165 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,217,138 335 335 929 - 5,216,803 0% Personnel 5,091,119 388,367 388,367 427,085 - 4,702,752 8% Supplies 200 10 10 - - 190 5% Services 6,950 78 78 82 3,000 3,872 44% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,098,269 388,455 388,455 427,167 3,000 4,706,814 8% Net 118,869 (388,119) (388,119) (426,237) (3,000) 509,989 Cash Balance (220,547) 46,067 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Fire 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 2016, the total amount received was $4,866,271.32. The first payment was received in June in the amount of $2,434,635.66. The second payment was received in September in the amount of $2,431,635.66. Form 3 105 Fund/Department Name Month January Fund/Department Number 702 Date Updated 2/14/2017 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 6,130,000 - - - - 6,130,000 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 4,500 864 864 2,088 - 3,636 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,000 1,523 1,523 - - 477 76% Transfers In - - - - - - 0% Total Revenue 6,136,500 2,386 2,386 2,088 - 6,134,113 0% Personnel 6,415,689 512,961 512,961 516,354 - 5,902,728 8% Supplies 800 - - - - 800 0% Services 7,400 92 92 98 3,000 4,308 42% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 6,423,889 513,053 513,053 516,452 3,000 5,907,836 8% Net (287,389) (510,667) (510,667) (514,363) (3,000) 226,277 Cash Balance 281,887 643,056 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 total amount received was $5,991,750.09. The first payment was received in June in the amount of $2,997,375.05. The second payment was received in September in the amount of $2,994,375.04. Form 3 106 Fund/Department Name Month January Fund/Department Number 730 Date Updated 2/15/2017 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 200 22 22 47 - 178 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 22 22 47 - 178 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 6,000 - - - - 6,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 6,000 - - - - 6,000 0% Net (5,800) 22 22 47 - (5,822) Cash Balance 28,825 28,589 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report City Cemetery No funds were spent in 2016. 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 3 107 Fund/Department Name Month January Fund/Department Number 750 Date Updated 2/28/2017 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 1,000 - - - - 1,000 0% Bond Proceeds 5,499,000 - - - - 5,499,000 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,500,000 - - - - 5,500,000 0% Personnel - - - - - - 0% Supplies 230,000 - - - - 230,000 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 5,270,000 - - - - 5,270,000 0% Transfers Out - - - - - - 0% 5,500,000 - - - - 5,500,000 0% Net - - - - - - Cash Balance 3,231,144 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Equipment/Vehicle Leasing The City leases certain vehicles and equipment for the police department, public works and other departments and pays them through capital lease proceeds that are accounted for in this fund. Expenditures Revenue Total Expenditures Staffing The funds are maintained by trustee financial institutions and expended upon the provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years and the desire is to integrate these records into the formal accounting system in 2017. Form 3 108 Fund/Department Name Month January Fund/Department Number 751 Date Updated 2/15/2017 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 7,500 - - - 7,500 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 7,500 - - - - 7,500 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 3,500,000 - - - - 3,500,000 0% Transfers Out - - - - - - 0% 3,500,000 - - - - 3,500,000 0% Net (3,492,500) - - - - (3,492,500) Cash Balance 4,337,199 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Parks Bond Capital Improvements to the Charles Black Center Expenditures Revenue Total Expenditures Staffing The purpose of the Parks Bond Capital Fund is to account for the expenditures of the bond proceeds on parks improvements and equipment. The original bond was $5,605,000 and was issued during 2015. Charles Black Center - additional Gymnasium added. The Parks Bond Capital Fund 751 is used to account for the bond proceeds and expenditures of the 2015 Parks/EDIT bond that is accounted for by US Bank in trustee accounts. The City submits pay requests for costs incurred under the bond to US Bank. This fund is being established in 2017 to integrate these trustee accounts into the City's regular accounting system. Form 3 109 Fund/Department Name Month January Fund/Department Number 753 Date Updated 2/28/2017 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 17,000 - - - - 17,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 17,000 - - - - 17,000 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 10,000,000 - - - - 10,000,000 0% Transfers Out - - - - - - 0% 10,000,000 - - - - 10,000,000 0% Net (9,983,000) - - - - (9,983,000) Cash Balance 5,929,453 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Smart Streets Bond Capital Conversion from 1-way to 2-way streets and other improvements associated with the conversion project. Expenditures Revenue Total Expenditures Staffing The purpose of the Smart Streets Bond Capital Fund is to account for the remaining expenditures from the bond issued in 2015 in the amount of $25,000,000. Form 3 110 Fund/Department Name Month January Fund/Department Number 324 Date Updated 2/22/2017 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 17,808,613 - - - - 17,808,613 0% Local Income Taxes - - - - - - 0% Other Taxes 394,000 - - - - 394,000 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 100,957 23,028 23,028 53,371 - 77,929 23% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 4,430,725 54,377 54,377 8,213 - 4,376,348 1% Transfers In 29,000 1,571 1,571 981 - 27,429 5% Total Revenue 22,763,295 78,976 78,976 62,565 - 22,684,319 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 6,114,809 277,138 277,138 24,048 2,253,431 3,584,240 41% Debt Service 8,182,182 3,549,640 3,549,640 2,616,949 - 4,632,542 43% Capital 23,321,896 521,620 521,620 1,423,438 4,497,129 18,303,147 22% Transfers Out - - - - - - 0% 37,618,887 4,348,398 4,348,398 4,064,434 6,750,560 26,519,929 30% Net (14,855,592) (4,269,422) (4,269,422) (4,001,870) (6,750,560) (3,835,610) Cash Balance 28,250,144 28,726,528 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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: $1.88M for Ignition Park Infrastructure; $1.5M for LaSalle Hotel; $296K for Safe Routes to School @ Harrison School; $830K for Advanced Center for Cancer Care; $225K for Lippert; $3.47M for Nello; $442K for Western Restriping; $175K for Hoffman Hotel; $370K for Ignition Park Multi-Tenant Bldg; $138K Ignition Park Land Improvements; $130K for Bartlett Roundabout; $229K for Coal Line Trail; $798K for Patel Hotel/Plaza; $294K Ameriplex Lease; $500K Chet Waggoner Drive; $1.5M Airport Authority; $141K Ignition Park Signage. Expenditures Revenue Total Expenditures Staffing Form 3 111 Fund/Department Name Month January Fund/Department Number 422 Date Updated 2/22/2017 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 - - - - 420,000 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 16,000 1,411 1,411 2,477 - 14,589 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 436,000 1,411 1,411 2,477 - 434,589 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 29,284 - - - 3,284 26,000 11% Debt Service - - - - - - 0% Capital 1,399,008 - - - 300,000 1,099,008 21% Transfers Out - - - - - - 0% 1,428,292 - - - 303,284 1,125,008 21% Net (992,292) 1,411 1,411 2,477 (303,284) (690,419) Cash Balance 1,962,469 1,509,302 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 112 Fund/Department Name Month January Fund/Department Number 425 Date Updated 2/22/2017 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 1,706 125 125 273 - 1,581 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 195,308 10,342 10,342 11,147 - 184,966 5% Transfers In - - - - - - 0% Total Revenue 197,014 10,467 10,467 11,420 - 186,547 5% Personnel - - - - - - 0% Supplies 10,342 131 131 282 - 10,211 1% Services 147,824 5,010 5,010 4,199 - 142,814 3% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 158,166 5,141 5,141 4,481 - 153,025 3% Net 38,848 5,326 5,326 6,939 - 33,522 Cash Balance 192,136 215,755 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Redevelopment Retail & Leighton Plaza Replacing HVAC units and making improvements to space to house Linden Grill. Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Bradley Co. Form 3 113 Fund/Department Name Month January Fund/Department Number 429 Date Updated 2/22/2017 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 3,000,000 - - - - 3,000,000 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - 350 350 - - (350) 0% Interest Earnings 57,000 5,577 5,577 12,505 - 51,423 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,057,000 5,927 5,927 12,505 - 3,051,073 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 295,271 26,980 26,980 30,000 218,080 50,211 83% Debt Service - - - - - - 0% Capital 10,307,425 164 164 51,910 2,261,438 8,045,824 22% Transfers Out - - - - - - 0% 10,602,696 27,144 27,144 81,910 2,479,518 8,096,035 24% Net (7,545,696) (21,217) (21,217) (69,405) (2,479,518) (5,044,962) Cash Balance 7,854,433 7,491,727 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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; Perley School (Safe Routes to School). Expenditures thus far: $1.58M East Bank CSO; $270K for NW Corner of Hill/Colfax; $210K Perley. 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 3 114 Fund/Department Name Month January Fund/Department Number 430 Date Updated 2/22/2017 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 - - - - 2,400,000 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 33,000 3,108 3,108 9,942 - 29,892 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 1,448,127 - - - - 1,448,127 0% Total Revenue 3,881,127 3,108 3,108 9,942 - 3,878,019 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 19,188 - - 280 19,188 (0) 100% Debt Service - - - - - - 0% Capital 6,898,238 146,124 146,124 - 681,512 6,070,602 12% Transfers Out - - - - - - 0% 6,917,426 146,124 146,124 280 700,700 6,070,602 12% Net (3,036,299) (143,016) (143,016) 9,662 (700,700) (2,192,583) Cash Balance 4,499,259 6,105,040 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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). Major expenditures in 2016 are: $3.6M for construction of the Chippewa Roundabout; $250K for Ireland & Miami Street Improvements Expenditures Revenue Total Expenditures Staffing Form 3 115 Fund/Department Name Month January Fund/Department Number 432 Date Updated 2/22/2017 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 6,000 3,646 3,646 8,776 - 2,354 61% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 6,000 3,646 3,646 8,776 - 2,354 61% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,961,668 3,961,667 3,961,667 365,835 - 1 100% Capital - - - - - - 0% Transfers Out 887,127 - - - - 887,127 0% 4,848,795 3,961,667 3,961,667 365,835 - 887,128 82% Net (4,842,795) (3,958,020) (3,958,020) (357,059) - (884,775) Cash Balance 900,244 4,945,336 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 116 Fund/Department Name Month January Fund/Department Number 435 Date Updated 2/22/2017 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 327,108 - - - - 327,108 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 750 77 77 234 - 673 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 327,858 77 77 234 - 327,781 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 9,088 - - - 4,200 4,888 46% Debt Service 335,112 - - - - 335,112 0% Capital 16 - - - - 16 0% Transfers Out - - - - - - 0% 344,216 - - - 4,200 340,016 1% Net (16,358) 77 77 234 (4,200) (12,235) Cash Balance 156,810 151,899 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 117 Fund/Department Name Month January Fund/Department Number 436 Date Updated 2/22/2017 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 3,298,403 - - - - 3,298,403 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - 210,999 - - 0% Interest Earnings 2,500 442 442 2,109 - 2,058 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,300,903 442 442 213,108 - 3,300,461 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 65,050 - - - - 65,050 0% Debt Service 3,365,181 1,236,500 1,236,500 1,237,500 - 2,128,681 37% Capital - - - - - - 0% Transfers Out - - - - - - 0% 3,430,231 1,236,500 1,236,500 1,237,500 - 2,193,731 36% Net (129,328) (1,236,058) (1,236,058) (1,024,392) - 1,106,730 Cash Balance 1,160,295 595,626 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 118 Fund/Department Name Month January Fund/Department Number 433 Date Updated 2/22/2017 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 135 6 6 14 - 129 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 135 6 6 14 - 129 5% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 4,500 - - - - 4,500 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 4,500 - - - - 4,500 0% Net (4,365) 6 6 14 - (4,371) Cash Balance 8,459 8,716 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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. Form 3 119 Fund/Department Name Month January Fund/Department Number 439 Date Updated 2/22/2017 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 - 1,614 1,614 3,792 - (1,614) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 1,614 1,614 3,792 - (1,614) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - 1,614 1,614 3,792 - (1,614) Cash Balance 2,152,036 2,277,099 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Certified Technology Park Capital funds are to be expended in Ignition Park and Innovation Park. Current expenditures relate to Ignition Park signage. Expenditures Revenue Total Expenditures Staffing Form 3 120 Fund/Department Name Month January Fund/Department Number 454 Date Updated 2/22/2017 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 3,900 288 288 628 - 3,612 7% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,900 288 288 628 - 3,612 7% 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) 288 288 628 - (46,388) Cash Balance 383,383 380,249 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 121 Fund/Department Name Month January Fund/Department Number 754 Date Updated 2/28/2017 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 175,000 - - - - 175,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 35,000 - - - - 35,000 0% Transfers In - - - - - - 0% Total Revenue 210,000 - - - - 210,000 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 142,000 - - - - 142,000 0% Debt Service 15,000 - - - - 15,000 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 157,000 - - - - 157,000 0% Net 53,000 - - - - 53,000 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: 2017 City of South Bend Monthly Financial Report Industrial Revolving Fund Expenditures Revenue Total Expenditures Staffing The Industrial Revolving Fund is a loan fund for small businesses that is governed by a separate Board of Directors which contracts with the City's Community Investment Department for administration services. The fund is reported in the City's Comprehensive Annual Financial Report (CAFR) and is being integrated into the City's budget during 2017. A City cash reserve target has not been established for the fund but it operates under federal guidelines with respect the amount of loans and cash balances that must be maintained. Form 3 122 Fund/Department Name Month January Fund/Department Number 315 Date Updated 2/22/2017 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 14,000 780 780 1,718 - 13,220 6% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 14,000 780 780 1,718 - 13,220 6% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 14,000 588 588 367 - 13,412 4% 14,000 588 588 367 - 13,412 4% Net - 192 192 1,351 - (192) 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. 2017 City of South Bend Monthly Financial Report Redevelopment Bond - Airport Taxable Expenditures Revenue Form 3 123 Fund/Department Name Month January Fund/Department Number 317 Date Updated 2/22/2017 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 5,000 385 385 841 - 4,615 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,000 385 385 841 - 4,615 8% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 5,000 385 385 841 - 4,615 Cash Balance 512,851 508,660 Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 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 3 124 Fund/Department Name Month January Fund/Department Number 328 Date Updated 2/22/2017 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 1,303 1,303 2,870 - 13,697 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,303 1,303 2,870 - 13,697 9% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 15,000 983 983 614 - 14,017 7% 15,000 983 983 614 - 14,017 7% Net - 320 320 2,257 - (320) 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. 2017 City of South Bend Monthly Financial Report Redevelopment Bond - Palais Royale Expenditures Revenue Form 3 125 Fund/Department Name Month January Fund/Department Number 752 Date Updated 2/28/2017 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 - - - - 2,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 3,866,169 - - - - 3,866,169 0% Total Revenue 3,868,169 - - - - 3,868,169 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,868,169 - - - - 3,868,169 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 3,868,169 - - - - 3,868,169 0% Net - - - - - - Cash Balance 1,232,769 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report South Bend Redevelopment Authority Expenditures Revenue Total Expenditures Staffing The South Bend Redevelopment Authority Funds records debt service payments received by the City that are passed through to the paying agent bank and the bondholders per bond agreements. The South Bend Building Corporation is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR). This is a new fund for 2017 that integrates this activity into the City's formal accounting system. The debt service payments are for the 2009 Morris PAC refunding, 2011 Century Center refunding, 2013 Century Center refunding, and 2015 Eddy Street Commons refunding. Form 3 126 Fund/Department Name Month January Fund/Department Number 756 Date Updated 2/28/2017 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 1,000 - - - - 1,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 854,784 - - - - 854,784 0% Total Revenue 855,784 - - - - 855,784 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 855,784 - - - - 855,784 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 855,784 - - - - 855,784 0% Net - - - - - - Cash Balance 2,108,440 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Smart Streets Debt Service Expenditures Revenue Total Expenditures Staffing The Smart Streets Debt Service Fund records debt service payments made on the 2015 Smart Streets bond that had a par amount of $25,000,000. The final payment is due February 1, 2037. City lease rental payments are received from the River West TIF Fund 324. The smarts streets projected converted a number of downtown streets from one-way to two-way traffic and added amenities such as larger sidewalks, bicycle lanes, street trees to increase the attractiveness and economic vitality of the downtown area. Form 3 127 Fund/Department Name Month January Fund/Department Number 758 Date Updated 2/28/2017 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 3,960,668 - - - - 3,960,668 0% Total Revenue 3,960,668 - - - - 3,960,668 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,960,668 - - - - 3,960,668 0% Capital - - - - - - 0% Transfers Out 561,000 - - - - 561,000 0% 4,521,668 - - - - 4,521,668 0% Net (561,000) - - - - (561,000) Cash Balance 561,117 - Full Time - - Part-Time /Seasonal/Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Erskine Village Debt Service Expenditures Revenue Total Expenditures Staffing Payoff of 2005 Erskine Village Developer Bond in 2017. Sufficient tax increment financing revenue is available to pay the bonds early. Plan to close out the fund in 2017. Form 3 128