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HomeMy WebLinkAbout02-2017 Departmental Financial ReportPeriod Ending: Issued By: City of South Bend Monthly Departmental Financial Report Page Contents 2 Narrative 3 Summaries 7 General Fund 21 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 February 28, 2017 Administration/Finance February 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 February 28, 2017, total revenue for the year was $43,104,406, 13% of estimated revenue. As of February 29, 2016, total revenue received was $33,517,173 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. In February 2017, the City received a $1 million Community Crossings grant from INDOT. As of February 28, 2017, total expenditures were $56,094,757 and outstanding encumbrances were $38,093,451, a total of $94,188,207 which represents 24% 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 14% of the amended expenditure budget at the end of the period. Total expenditures, excluding encumbrances, were $49,238,028 as of February 29, 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. Fund 265 was established to account for the receipt of the Community Crossings grant and matching revenue and for the payment of expenditures on eligible projects, per the Indiana State Board of Accounts. 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 February 28, 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 1,371,784 2,615,976 2,122,170 55,971,292 4% Special Revenue 102 Rainy Day 60,000 7,773 15,417 17,573 44,583 26% 103 Excess Levy - - - 7 - 0% 201 Parks & Recreation 13,801,132 467,728 503,166 219,680 13,297,966 4% 202 Motor Vehicle Highway 9,934,110 1,223,876 1,541,749 1,403,673 8,392,361 16% 203 Recreation Nonreverting 1,381,787 75,021 150,702 146,373 1,231,085 11% 209 Studebaker-Oliver Reverting Grants 104,000 626 25,868 6,735 78,132 25% 210 Economic Development State Grants 73,512 268 510 18,038 73,002 1% 211 Department of Community Investment (DCI)2,291,309 394,129 404,877 532,209 1,886,432 18% 212 Dept of Community Investment Grants 3,348,000 201,138 605,166 433,008 2,742,834 18% 216 Police State Seizures 36,000 3,136 13,412 15,494 22,588 37% 217 Gift, Donation, Bequest 18,800 1,097 51,996 146 (33,196) 277% 218 Police Curfew Violations 1,000 35 44 87 956 4% 219 Unsafe Building 793,757 152,225 164,153 398,194 629,604 21% 220 Law Enforcement Continuing Education 221,500 16,002 47,610 58,149 173,890 21% 221 Landlord Registration 1,000 270 2,530 - (1,530) 253% 227 Loss Recovery 1,000 741 1,471 2,262 (471) 147% 249 Public Safety LOIT 7,473,618 622,745 1,245,725 1,133,050 6,227,893 17% 251 Local Roads & Streets 1,344,000 88,499 195,326 421,238 1,148,674 15% 257 LOIT Special Distribution 1,318,000 6,605 6,605 - 1,311,395 1% 258 Human Rights Federal Grant 165,040 4,790 96,287 125,501 68,753 58% 265 Local Road & Bridge Grant - 1,000,000 1,000,000 - (1,000,000) 0% 271 Eastrace Waterway - 1 2 3 (2) 0% 273 Morris PAC / Palais Royale Marketing 18,300 582 617 1,311 17,683 3% 280 Police Block Grants - 3 6 8 (6) 0% 281 Economic Develop Commission-Revenue Bonds 200 21 42 55 158 21% 289 HAZMAT 10,000 20 40 65 9,960 0% 291 Indiana River Rescue 45,500 16,307 16,421 16,989 29,079 36% 292 Police Grants - - - - - 0% 294 Regional Police Academy 22,500 4,561 10,017 15,495 12,483 45% 295 COPS MORE Grant 92,000 36,332 37,386 9,305 54,614 41% 299 Police Federal Drug Enforcement 32,000 162 311 209 31,689 1% 404 County Option Income Tax 10,680,407 879,279 1,792,592 1,835,416 8,887,815 17% 408 Economic Development Income Tax 11,733,257 1,981,678 3,023,137 1,768,975 8,710,120 26% 410 Urban Development Action Grant 6,110 416 860 1,335 5,250 14% 655 Project Releaf 444,556 37,428 74,878 74,889 369,678 17% 705 Police K-9 Unit 2,020 2 4 8 2,016 0% Special Revenue Total 65,454,415 7,223,496 11,028,927 8,655,480 54,425,488 17% City Debt Service 313 Football Hall of Fame Debt Service 938,228 6 56 18,686 938,172 0% 755 South Bend Building Corp 2,643,214 1,326,786 1,326,786 - 1,316,428 50% 757 Parks Bond Debt Service 391,482 65,162 65,162 - 326,320 17% City Debt Service Total 3,972,924 1,391,954 1,392,005 18,686 2,580,919 35% Capital Project 377 Professional Sports Development 732,000 318 80,865 221,294 651,135 11% 401 Coveleski Stadium Capital 40,200 69 137 167 40,063 0% 403 Zoo Endowment 200 38 76 100 124 38% 405 Park Nonreverting Capital 339,850 174 4,740 1,370 335,110 1% 406 Cumulative Capital Development 476,500 436 793 9,930 475,707 0% 407 Cumulative Capital Improvement 435,000 294 150,560 150,647 284,440 35% 412 Major Moves Construction 1,502,472 598,393 600,167 590,953 902,305 40% 416 Morris Performing Arts Center Capital 104,000 12,664 13,100 8,821 90,900 13% 434 Community Revitalization Enhancement District - - - 101 - 0% 450 Palais Royale Historic Preservation 17,100 187 2,094 2,271 15,006 12% 677 Football Hall of Fame Capital 5,000 378 750 1,017 4,250 15% Capital Project Total 3,652,322 612,952 853,283 986,670 2,799,039 23% Enterprise 287 Emergency Medical Services Capital 1,285,000 1,801,174 1,803,900 1,312,957 (518,900) 140% 288 Emergency Medical Services Operating 6,350,012 557,555 739,542 974,737 5,610,470 12% 600 Consolidated Building Fund 3,968,666 642,017 751,812 758,782 3,216,854 19% 601 Parking Garages 1,097,311 78,453 199,054 175,208 898,257 18% 610 Solid Waste Operations 5,782,675 471,682 917,613 865,787 4,865,062 16% 611 Solid Waste Capital 835,813 240 419 251,036 835,394 0% 620 Water Works Operations 17,519,334 1,099,554 2,227,335 2,173,103 15,291,999 13% 622 Water Works Capital 15,000 1,950 3,892 5,823 11,108 26% 624 Water Works Customer Deposit 15,000 1,174 2,333 3,055 12,667 16% 625 Water Works Sinking 2,054,891 164,289 329,113 341,581 1,725,778 16% 626 Water Works Bond Reserve 16,000 1,073 2,227 3,250 13,773 14% 629 Water Works Reserve Operations & Maintenance 97,500 1,895 155,016 231,975 (57,516) 159% 640 Sewer Repair Insurance 621,788 54,328 109,269 107,285 512,519 18% 641 Sewage Works Operations 37,171,904 3,147,125 6,369,664 5,997,024 30,802,240 17% 642 Sewage Works Capital 4,487,000 404,555 410,026 17,620 4,076,974 9% 643 Sewage Works Reserve Operations & Maint.53,721 3,535 7,015 904,153 46,706 13% 649 Sewage Sinking 9,177,024 1,184 764,378 1,524,111 8,412,646 8% 653 Sewage Debt Service Reserve 4,400 955 955 25 3,445 22% 659 Sewer Bond 2011 - 39 80 469 (80) 0% 661 Sewer Bond 2012 50,000 2,201 4,580 28,135 45,420 9% 664 2013A Cost of Issuance Fund - - - 9 - 0% 666 2015 Sewer Bond Issuance - - - 81 - 0% 670 Century Center 4,194,311 211,677 1,122,607 1,187,093 3,071,704 27% 671 Century Center Capital 750 66 140 164 610 19% 672 Century Center Energy Conservation Debt Svc 192,297 4 9 8 192,288 0% Enterprise Total 94,990,397 8,646,725 15,920,982 16,863,472 79,069,415 17% Internal Service 222 Central Services 8,308,569 688,080 1,364,066 1,233,040 6,944,503 16% 224 Central Services Capital 287,600 72 157 382 287,443 0% 226 Liability Insurance 3,557,591 282,599 529,897 390,641 3,027,694 15% 278 Take Home Vehicle Police 126,200 575 1,136 19,197 125,064 1% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY February 28, 2017 Values Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget 279 311 Call Center 5,197,431 430,621 861,242 77,979 4,336,189 17% 711 Self-Funded Employee Benefits 17,795,850 1,463,664 2,974,818 2,753,292 14,821,032 17% 713 Unemployment Compensation 83,000 214 431 2,282 82,569 1% Internal Service Total 35,356,241 2,865,824 5,731,747 4,476,813 29,624,494 16% Trust & Agency 701 Firefighters Pension 5,217,138 84 419 1,061 5,216,719 0% 702 Police Pension 6,136,500 1,224 3,610 2,462 6,132,890 0% 730 City Cemetery 200 22 44 58 156 22% 750 Equipment/Vehicle Leasing 5,500,000 298 298 - 5,499,702 0% 751 Parks Bond Capital 7,500 369 369 - 7,131 5% 753 Smart Streets Bond Capital 17,000 604 604 - 16,396 4% Trust & Agency Total 16,878,338 2,600 5,344 3,580 16,872,994 0% City Funds Total 278,891,905 22,115,337 37,548,263 33,126,872 241,343,642 13% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF - River West Development Area (Airport)22,763,295 118,077 197,053 101,661 22,566,242 1% 422 TIF - West Washington 436,000 1,497 2,908 3,029 433,092 1% 425 TIF - Leighton Plaza (Redevelop Retail)197,014 14,196 24,663 22,153 172,351 13% 429 TIF - River East Development Area (NE Dev)3,057,000 6,699 12,626 15,244 3,044,374 0% 430 TIF - Southside Development #1 3,881,127 564,649 567,757 12,174 3,313,370 15% 432 TIF - Southside Development #3 6,000 3,484 7,130 10,603 (1,130) 119% 435 TIF - Douglas Road 327,858 120 197 289 327,661 0% 436 TIF - River East Residential (NE Res)3,300,903 - 442 213,108 3,300,461 0% Tax Increment Financing Total 33,969,197 708,721 812,775 378,262 33,156,422 2% Redevelopment 433 Redevelopment General 135 6 13 18 122 10% 439 Certified Technology Park - 1,641 3,255 4,625 (3,255) 0% 454 Airport Urban Enterprise Zone 3,900 292 580 767 3,320 15% 754 Industrial Revolving Fund 210,000 - - - 210,000 0% Redevelopment Total 214,035 1,940 3,848 5,410 210,187 2% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 792 1,572 2,098 12,428 11% 317 Coveleski Debt Service Reserve 5,000 391 776 1,027 4,224 16% 328 Redevelopment Bond - Palais Royale 15,000 1,323 2,627 3,505 12,374 18% 752 South Bend Redevelopment Authority 3,868,169 772,669 772,669 - 3,095,500 20% 756 Smart Streets Debt Service 855,784 179 179 - 855,605 0% 758 Erskine Village Debt Service 3,960,668 3,961,697 3,961,697 - (1,029) 100% Debt Service Total 8,718,621 4,737,051 4,739,519 6,630 3,979,102 54% Redevelopment Commission Controlled Funds Total 42,901,853 5,447,712 5,556,142 390,301 37,345,711 13% Grand Total 321,793,758 27,563,049 43,104,406 33,517,173 278,689,352 13% 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 57,926 116,935 110,889 119 755,870 13% 101-0104 311 Call Center - - - 1,629 - - 0% 101-0201 City Clerk 536,216 43,206 81,656 62,546 50,867 403,693 25% 101-0301 Common Council 571,148 49,728 83,179 101,524 55,040 432,929 24% 101-0302 WNIT Contract 43,000 - - - 43,000 - 100% 101-0401 Administration & Finance 2,476,351 178,933 363,211 272,593 81,060 2,032,080 18% 101-0404 Morris Performing Arts Center 1,271,039 80,199 154,930 160,131 14,801 1,101,307 13% 101-0405 Palais Royale 530,200 30,061 55,060 85,311 12,400 462,740 13% 101-0501 Legal Department 1,158,567 86,783 174,368 152,189 47,103 937,096 19% 101-0602 Engineering 1,445,157 88,219 169,955 152,456 63,668 1,211,535 16% 101-0801 Police Department 29,668,433 2,081,566 4,483,368 3,676,250 984,200 24,200,865 18% 101-0901 Fire Department 20,968,466 1,525,036 3,111,930 2,756,238 281,180 17,575,356 16% 101-1008 Human Rights 425,805 40,148 77,969 59,082 11,493 336,343 21% 101-1201 Code Enforcement - - - 202,164 - - 0% General Fund Total 59,967,305 4,261,804 8,872,560 7,793,003 1,644,931 49,449,814 18% Special Revenue 102 Rainy Day - - - - - - 0% 103 Excess Levy - - - 3,648 - - 0% 201 Parks & Recreation 13,659,970 795,318 1,952,498 1,454,952 612,142 11,095,330 19% 202 Motor Vehicle Highway 11,565,531 555,615 1,625,569 1,487,911 527,972 9,411,990 19% 203 Recreation Nonreverting 1,599,683 47,722 99,200 92,606 192,517 1,307,966 18% 209 Studebaker-Oliver Reverting Grants 539,393 4,592 75,294 23,232 364,099 100,000 81% 210 Economic Development State Grants 509,757 - - 1,462,492 437,745 72,012 86% 211 Department of Community Investment (DCI)2,650,376 171,937 369,255 377,158 31,632 2,249,489 15% 212 Dept of Community Investment Grants 5,455,838 100,654 675,826 372,358 1,751,734 3,028,278 44% 216 Police State Seizures 36,000 - - - - 36,000 0% 217 Gift, Donation, Bequest 38,700 900 72,900 - - (34,200) 188% 218 Police Curfew Violations 1,000 - - - - 1,000 0% 219 Unsafe Building 902,746 43,005 123,341 14,797 307,466 471,940 48% 220 Law Enforcement Continuing Education 788,422 19,978 64,609 52,728 241,762 482,051 39% 221 Landlord Registration 1,000 5 10 - - 990 1% 227 Loss Recovery 598,675 3,345 3,345 3,208 170,330 425,000 29% 249 Public Safety LOIT 7,462,645 487,781 954,027 1,014,278 - 6,508,618 13% 251 Local Roads & Streets 2,086,544 4,801 214,800 216,660 374,173 1,497,571 28% 257 LOIT Special Distribution 2,757,457 21,991 43,351 - 584,106 2,130,000 23% 258 Human Rights Federal Grant 201,773 3,192 20,292 25,260 20,171 161,310 20% 271 Eastrace Waterway 1,367 - - - - 1,367 0% 273 Morris PAC / Palais Royale Marketing 21,675 - 2,798 - 878 18,000 17% 280 Police Block Grants - - - - - - 0% 281 Economic Develop Commission-Revenue Bonds - - - - - - 0% 289 HAZMAT 10,431 255 685 - - 9,746 7% 291 Indiana River Rescue 89,349 231 1,674 2,511 18,990 68,685 23% 292 Police Grants 10,805 1,266 4,062 12,638 6,743 - 100% 294 Regional Police Academy 22,500 283 445 301 - 22,055 2% 295 COPS MORE Grant 155,467 3,436 14,416 4,746 62,355 78,696 49% 299 Police Federal Drug Enforcement 196,337 23,096 34,337 1,290 13,200 148,800 24% 404 County Option Income Tax 11,921,593 1,270,520 2,443,159 2,898,030 1,147,977 8,330,457 30% 408 Economic Development Income Tax 11,501,484 1,928,675 2,625,768 2,252,628 2,313,796 6,561,920 43% 410 Urban Development Action Grant 126,144 - 30,702 146,068 - 95,442 24% 655 Project Releaf 525,416 90,567 105,617 17,223 - 419,799 20% 705 Police K-9 Unit 2,020 - - - - 2,020 0% Special Revenue Total 75,440,098 5,579,164 11,557,976 11,936,720 9,179,788 54,702,332 27% City Debt Service 313 Football Hall of Fame Debt Service 1,268,999 - 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 - 635,000 636,000 - 3,668,695 15% Capital Project 377 Professional Sports Development 827,955 800 468,440 473,088 - 359,515 57% 401 Coveleski Stadium Capital 30,000 - - 22,000 3,684 26,316 12% 403 Zoo Endowment 49,688 - - - - 49,688 0% 405 Park Nonreverting Capital 228,024 17,251 63,125 - 47,111 117,789 48% 406 Cumulative Capital Development 476,500 27,896 140,546 112,650 - 335,954 29% 407 Cumulative Capital Improvement 372,250 - 185,125 184,125 - 187,125 50% 412 Major Moves Construction 2,470,708 - 543 312,605 1,575,786 894,380 64% 416 Morris Performing Arts Center Capital 106,144 - 408 10,464 10,592 95,144 10% 434 Community Revitalization Enhancement District - - - - - - 0% 450 Palais Royale Historic Preservation 5,000 - - - - 5,000 0% 677 Football Hall of Fame Capital 81,091 14,859 18,725 20,477 8,555 53,811 34% Capital Project Total 4,647,360 60,805 876,912 1,135,409 1,645,728 2,124,721 54% Enterprise 287 Emergency Medical Services Capital 2,700,377 150,604 386,396 - 1,382,717 931,264 66% 288 Emergency Medical Services Operating 5,980,914 356,431 795,032 952,398 60,974 5,124,909 14% 600 Consolidated Building Fund 3,777,820 253,180 560,077 582,013 70,163 3,147,580 17% 601 Parking Garages 1,247,254 54,648 104,932 117,638 252,384 889,937 29% 610 Solid Waste Operations 5,662,910 312,159 801,782 1,018,151 307,142 4,553,986 20% 611 Solid Waste Capital 1,135,613 146,712 433,613 251,115 - 702,000 38% 620 Water Works Operations 17,727,254 1,298,388 2,760,222 2,583,488 878,302 14,088,730 21% 622 Water Works Capital 1,414,466 177,777 289,715 - 132,751 992,000 30% 624 Water Works Customer Deposit 15,000 1,174 2,048 1,087 - 12,952 14% 625 Water Works Sinking 2,054,891 289 1,104 565 - 2,053,787 0% 626 Water Works Bond Reserve 16,000 - - - - 16,000 0% 629 Water Works Reserve Operations & Maintenance 23,000 1,895 3,289 1,608 - 19,711 14% 640 Sewer Repair Insurance 534,509 46,390 94,790 57,071 33,299 406,420 24% 641 Sewage Works Operations 44,542,335 2,036,979 5,068,628 5,679,409 3,425,044 36,048,663 19% 642 Sewage Works Capital 7,640,455 387,989 1,686,317 688,430 2,124,903 3,829,234 50% 643 Sewage Works Reserve Operations & Maint.30,000 3,535 6,160 2,646 - 23,840 21% 649 Sewage Sinking 9,163,754 500 1,500 1,850 - 9,162,254 0% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY February 28, 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 February 28, 2017 653 Sewage Debt Service Reserve - - - - - - 0% 659 Sewer Bond 2011 11,617 - - - 11,617 - 100% 661 Sewer Bond 2012 3,010,364 166,950 169,950 1,261,739 1,840,414 1,000,000 67% 664 2013A Cost of Issuance Fund - - - - - - 0% 666 2015 Sewer Bond Issuance - - - 2,500 - - 0% 670 Century Center 4,194,310 349,477 631,504 640,098 - 3,562,806 15% 671 Century Center Capital - - - - - - 0% 672 Century Center Energy Conservation Debt Svc 192,297 - - - - 192,297 0% Enterprise Total 111,075,140 5,745,077 13,797,059 13,841,805 10,519,712 86,758,370 22% Internal Service 222 Central Services 8,554,643 648,645 1,378,997 1,175,486 2,736,341 4,439,304 48% 224 Central Services Capital 326,025 4,009 14,585 23,369 30,403 281,038 14% 226 Liability Insurance 3,587,586 128,412 356,688 334,089 111,637 3,119,261 13% 278 Take Home Vehicle Police 10,000 972 972 53 - 9,028 10% 279 311 Call Center 5,205,034 207,081 532,410 77,979 561,033 4,111,590 21% 711 Self-Funded Employee Benefits 17,803,200 1,343,141 2,403,227 2,437,671 947,946 14,452,027 19% 713 Unemployment Compensation 84,105 8,041 14,079 9,315 11,000 59,026 30% Internal Service Total 35,570,593 2,340,301 4,700,958 4,057,961 4,398,360 26,471,275 26% Trust & Agency 701 Firefighters Pension 5,098,269 396,509 784,964 829,191 3,000 4,310,305 15% 702 Police Pension 6,423,889 511,187 1,024,240 1,044,901 3,000 5,396,649 16% 730 City Cemetery 6,000 - - - - 6,000 0% 750 Equipment/Vehicle Leasing 5,500,000 983,042 983,042 - - 4,516,958 18% 751 Parks Bond Capital 3,500,000 63,156 63,156 - - 3,436,844 2% 753 Smart Streets Bond Capital 10,000,000 986,652 986,652 - - 9,013,348 10% Trust & Agency Total 30,528,158 2,940,545 3,842,053 1,874,092 6,000 26,680,105 13% City Funds Total 321,532,349 20,927,696 44,282,517 41,274,991 27,394,519 249,855,311 22% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF - River West Development Area (Airport)37,618,887 123,050 4,471,448 5,518,560 7,249,704 25,897,735 31% 422 TIF - West Washington 1,428,292 - - 3,366 303,284 1,125,008 21% 425 TIF - Leighton Plaza (Redevelop Retail)158,166 9,302 14,443 9,330 - 143,723 9% 429 TIF - River East Development Area (NE Dev)10,602,696 45,644 72,788 85,611 2,453,574 8,076,335 24% 430 TIF - Southside Development #1 6,917,426 12,530 158,654 154,250 688,170 6,070,602 12% 432 TIF - Southside Development #3 4,848,795 - 3,961,667 365,835 - 887,128 82% 435 TIF - Douglas Road 344,216 150,000 150,000 140,000 4,200 190,016 45% 436 TIF - River East Residential (NE Res)3,430,231 446,589 1,683,089 1,684,089 - 1,747,142 49% Tax Increment Financing Total 65,348,709 787,115 10,512,088 7,961,041 10,698,931 44,137,689 32% 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 14,000 792 1,380 747 - 12,620 10% 317 Coveleski Debt Service Reserve - - - - - - 0% 328 Redevelopment Bond - Palais Royale 15,000 1,323 2,306 1,248 - 12,694 15% 752 South Bend Redevelopment Authority 3,868,169 735,236 735,236 - - 3,132,933 19% 756 Smart Streets Debt Service 855,784 - - - - 855,784 0% 758 Erskine Village Debt Service 4,521,668 561,229 561,229 - - 3,960,439 12% Debt Service Total 9,274,621 1,298,580 1,300,151 1,996 - 7,974,470 14% Redevelopment Commission Controlled Funds Total 74,834,830 2,085,695 11,812,239 7,963,037 10,698,931 52,323,659 30% Grand Total 396,367,179 23,013,391 56,094,757 49,238,028 38,093,451 302,178,971 24% 6 Fund/Department Name Month February Fund/Department Number 101-0101 Date Updated 3/15/2017 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/Non-Dept Revenue 872,323 57,926 116,935 110,689 - 755,388 13% 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 - - 200 - 600 0% Transfers In - - - - - - 0% Total Revenue 872,923 57,926 116,935 110,889 - 755,988 13% Personnel 704,849 46,386 92,122 95,051 - 612,727 13% Supplies 3,119 - 167 682 119 2,833 9% Services 164,955 11,393 24,499 15,009 - 140,456 15% Debt Service - 147 147 147 - (147) 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 872,923 57,926 116,935 110,889 119 755,870 13% 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 February Fund/Department Number 101-0104 Date Updated 3/17/2017 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 - - - 1,629 - - 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 - - - 1,629 - - 0% Personnel - - - - - - 0% Supplies - - - 1,629 - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - 1,629 - - 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 February Fund/Department Number 101-0201 Date Updated 3/15/2017 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/Non-Dept Revenue 536,216 43,206 81,656 62,546 - 454,560 15% 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 43,206 81,656 62,546 - 454,560 15% Personnel 349,234 25,037 49,668 54,008 - 299,566 14% Supplies 7,800 178 422 2,437 3,000 4,378 44% Services 179,182 17,990 31,567 6,101 47,867 99,749 44% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 536,216 43,206 81,656 62,546 50,867 403,693 25% Net - - - - (50,867) 50,867 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 February Fund/Department Number 101-0301 Date Updated 3/15/2017 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/Non-Dept Revenue 571,148 49,728 83,179 101,524 - 487,969 15% 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 49,728 83,179 101,524 - 487,969 15% Personnel 304,402 22,607 45,584 42,132 258,818 15% Supplies 4,503 21 18 5,108 467 4,017 11% Services 262,243 27,100 37,577 54,283 54,573 170,093 35% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 571,148 49,728 83,179 101,524 55,040 432,929 24% Net - - - - (55,040) 55,040 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 February Fund/Department Number 101-0302 Date Updated 3/17/2017 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 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 February Fund/Department Number 101-0401 Date Updated 3/17/2017 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 2,464,301 178,933 350,957 259,045 - 2,113,344 14% 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 13,548 - (204) 102% Transfers In - - - - - - 0% Total Revenue 2,476,351 178,933 363,211 272,593 - 2,113,140 15% Personnel 2,053,815 142,199 291,086 252,984 - 1,762,729 14% Supplies 25,158 2,097 4,590 3,249 8,778 11,790 53% Services 392,299 34,219 66,266 15,717 72,282 253,751 35% Debt Service 5,079 418 1,269 643 - 3,810 25% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,476,351 178,933 363,211 272,593 81,060 2,032,080 18% Net - - - - (81,060) 81,060 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 February Fund/Department Number 101-0404 Date Updated 3/16/2017 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 306,039 (6,534) 57,309 104,032 - 248,730 19% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 958,000 84,491 94,577 56,099 - 863,423 10% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 7,000 2,243 3,044 - - 3,956 43% Transfers In - - - - - - 0% Total Revenue 1,271,039 80,199 154,930 160,131 - 1,116,109 12% Personnel 510,299 41,951 86,340 114,037 - 423,959 17% Supplies 7,697 316 2,569 1,192 2,286 2,842 63% Services 753,043 37,931 66,021 44,902 12,515 674,507 10% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,271,039 80,199 154,930 160,131 14,801 1,101,307 13% Net - - - - (14,801) 14,801 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 February Fund/Department Number 101-0405 Date Updated 3/16/2017 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 171,298 20,716 19,450 69,523 - 139,448 11% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 339,072 9,245 33,616 14,993 - 305,456 10% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,830 100 1,994 795 - 17,836 10% Transfers In - - - - - - 0% Total Revenue 530,200 30,061 55,060 85,311 - 462,740 10% Personnel 142,131 11,035 21,963 41,361 - 120,168 15% Supplies 3,398 - 794 7,639 1,204 1,400 59% Services 384,671 19,026 32,303 36,311 11,197 341,171 11% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 530,200 30,061 55,060 85,311 12,400 462,740 13% Net - - - - (12,400) - 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 February Fund/Department Number 101-0501 Date Updated 3/17/2017 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 1,083,190 86,783 155,893 152,189 - 927,297 14% 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 - - 56,902 25% Transfers In - - - - - - 0% Total Revenue 1,158,567 86,783 174,368 152,189 - 984,199 15% Personnel 968,368 74,798 151,604 146,385 - 816,764 16% Supplies 5,977 - 164 247 3,063 2,750 54% Services 182,950 11,667 22,282 5,240 44,040 116,628 36% Debt Service 1,272 318 318 318 - 954 25% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,158,567 86,783 174,368 152,189 47,103 937,096 19% Net - - - - (47,103) 47,103 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 February Fund/Department Number 101-0602 Date Updated 3/14/2017 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/Non-Dept Revenue - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 100,000 7,275 39,322 - - 60,678 39% Interest Earnings - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 217,337 34,024 - 217,337 0% Transfers In - - - - - - 0% Total Revenue 317,337 7,275 39,322 34,024 - 278,015 12% Personnel 841,636 46,785 91,305 96,462 260 750,071 11% Supplies 34,113 990 4,974 18,398 5,139 24,000 30% Services 541,300 34,542 62,094 33,519 58,269 420,937 22% Debt Service 28,108 5,902 11,581 4,076 - 16,527 41% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,445,157 88,219 169,955 152,456 63,668 1,211,535 16% Net (1,127,820) (80,944) (130,633) (118,432) (63,668) (933,520) 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 February Fund/Department Number 101-0801 Date Updated 3/15/2017 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/Non-Dept Revenue 29,341,933 2,066,415 4,433,608 3,574,217 - 24,908,325 15% 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 15,151 49,760 102,033 - 269,240 16% Transfers In - - - - - - 0% Total Revenue 29,668,433 2,081,566 4,483,368 3,676,250 - 25,185,065 15% Personnel 23,671,143 1,717,463 3,521,454 3,321,434 - 20,149,689 15% Supplies 1,231,776 14,622 67,442 36,742 935,820 228,514 81% Services 4,685,514 349,045 821,952 316,979 48,380 3,815,182 19% Debt Service 80,000 436 72,520 1,095 - 7,480 91% Capital - - - - - - 0% Transfers Out - - - - - - 0% 29,668,433 2,081,566 4,483,368 3,676,250 984,200 24,200,865 18% Net - - - - (984,200) 984,200 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 February Fund/Department Number 101-0901 Date Updated 3/13/2017 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 20,966,966 1,487,049 3,069,557 2,745,454 17,897,409 15% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 500 - - 749 - 500 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,000 37,987 42,373 10,035 - (41,373) 4237% Transfers In - - - - - - 0% Total Revenue 20,968,466 1,525,036 3,111,930 2,756,238 - 17,856,536 15% Personnel 17,624,592 1,260,919 2,576,148 2,475,921 15,208 15,033,235 15% Supplies 502,435 17,176 53,626 35,887 82,153 366,656 27% Services 2,841,439 246,941 482,156 244,430 183,818 2,175,464 23% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 20,968,466 1,525,036 3,111,930 2,756,238 281,180 17,575,356 16% Net - - - - (281,180) 281,180 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 Expenses related to purchasing Fire Department capital equipment and capital improvements are not paid out of the General Fund. All capital projects relating to the Fire Department operations are run through Fund 287. 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 (Fund 249). 47 Sworn and 4 civilian employees' costs are allocated to EMS Operations (Fund 288). There is a lengthy recruitment process every 2 years. The Fire Department hires individuals in groups of 6-10 as needed. The Fire Department also employs civilian administrative staff who handle payroll, purchasing, and billing for ambulance services. In February, the Fire Department received an insurance reimbursement for a fire truck accident caused by a commercial vehicle. Form 3 18 Fund/Department Name Month February Fund/Department Number 101-1008 Date Updated 3/15/2017 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/Non-Dept Revenue 371,226 40,148 77,969 59,082 - 293,257 21% 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 40,148 77,969 59,082 - 293,257 21% Personnel 294,036 30,399 58,157 45,031 - 235,879 20% Supplies 1,037 - 146 240 500 391 62% Services 130,732 9,749 19,666 13,812 10,993 100,073 23% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 425,805 40,148 77,969 59,082 11,493 336,343 21% Net (54,579) - - - (11,493) (43,086) 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 19 Fund/Department Name Month February Fund/Department Number 101-1201 Date Updated 3/17/2017 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 - - - 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 20 Fund/Department Name Month February Fund/Department Number 102 Date Updated 3/15/2017 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 60,000 7,773 15,417 17,573 - 44,583 26% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 60,000 7,773 15,417 17,573 - 44,583 26% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 60,000 7,773 15,417 17,573 - 44,583 Cash Balance 10,199,790 8,709,680 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 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 21 Fund/Department Name Month February Fund/Department Number 103 Date Updated 3/15/2017 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 - - 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 - - - 3,648 - - 0% - - - 3,648 - - 0% Net - - - (3,641) - - Cash Balance - 25 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 22 Fund/Department Name Month February Fund/Department Number 201 Date Updated 3/14/2017 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 7,878,000 - - - - 7,878,000 0% Local Income Taxes - - - - - - 0% Other Taxes 2,085,007 353,752 353,752 154,378 - 1,731,255 17% Grants/Intergovernmental 315,650 - - - - 315,650 0% Charges for Services 2,728,197 6,947 11,607 40,073 - 2,716,590 0% Interest Earnings 10,000 2,822 5,014 7,369 - 4,986 50% Bond Proceeds - - - - - - 0% Donations - - 25,000 - - (25,000) 0% Other Income 158,931 4,207 7,793 17,861 - 151,138 5% Transfers In 625,347 100,000 100,000 - - 525,347 16% Total Revenue 13,801,132 467,728 503,166 219,680 - 13,297,966 4% Personnel 8,194,663 520,377 1,049,844 998,205 - 7,144,819 13% Supplies 1,371,541 43,609 89,720 115,823 361,141 920,681 33% Services 3,721,075 229,329 783,742 320,924 249,701 2,687,632 28% Debt Service 279,691 2,003 29,192 19,999 1,301 249,198 11% Capital - - - - - - 0% Transfers Out 93,000 - - - - 93,000 0% 13,659,970 795,318 1,952,498 1,454,952 612,142 11,095,330 19% Net 141,162 (327,590) (1,449,331) (1,235,272) (612,142) 2,202,636 Cash Balance 3,065,251 2,707,919 Full Time 90.00 93.00 Part-Time /Seasonal/Temporary na 43.00 Total 90.00 136.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2017 City of South Bend Monthly Financial Report Parks & Recreation 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 slightly lower than recommended, per the City Cash Reserve Policy, at 22.4% of expected expenditures. The Policy recommends a minimum balance of 25%. Form 3 23 Fund/Department Name Month February Fund/Department Number 202 Date Updated 3/14/2017 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 5,650,000 228,154 502,153 508,856 5,147,847 9% Grants/Intergovernmental - - 0% Charges for Services 289,427 38,698 43,963 250,729 13% Interest Earnings 21,813 4,478 9,370 10,723 12,443 43% Bond Proceeds - - 0% Donations - - 0% Other Income 7,896 285 1,882 7,611 4% Transfers In 3,964,974 991,244 991,244 838,250 2,973,731 25% Total Revenue 9,934,110 1,223,876 1,541,749 1,403,673 - 8,392,361 16% Personnel 4,585,702 307,901 641,784 650,044 3,943,918 14% Supplies 2,639,357 80,519 308,899 305,989 248,699 2,081,759 21% Services 3,544,927 167,195 465,274 411,105 279,273 2,800,380 21% Debt Service 775,545 209,612 81,314 565,933 27% Capital 20,000 39,458 20,000 0% Transfers Out - - 0% 11,565,531 555,615 1,625,569 1,487,911 527,972 9,411,990 19% Net (1,631,421) 668,261 (83,820) (84,237) (527,972) (1,019,629) Cash Balance 6,103,630 5,194,722 Full Time 53.77 51.77 Part-Time /Seasonal/Temporary 6.06 2.62 Total 59.83 54.39 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 24 Fund/Department Name Month February Fund/Department Number 203 Date Updated 3/13/2017 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 1,365,787 74,361 147,968 144,670 - 1,217,819 11% Interest Earnings 6,000 660 1,265 1,676 - 4,735 21% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 10,000 - 1,469 26 - 8,531 15% Transfers In - - - - - - 0% Total Revenue 1,381,787 75,021 150,702 146,373 - 1,231,085 11% Personnel 571,393 21,089 43,831 54,076 - 527,562 8% Supplies 326,289 5,251 11,854 13,243 93,845 220,590 32% Services 587,001 21,382 43,515 25,287 98,673 444,814 24% Debt Service - - - - - - 0% Capital 115,000 - - - - 115,000 0% Transfers Out - - - - - - 0% 1,599,683 47,722 99,200 92,606 192,517 1,307,966 18% Net (217,896) 27,299 51,502 53,767 (192,517) (76,881) Cash Balance 865,730 875,834 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 25 Fund/Department Name Month February Fund/Department Number 209 Date Updated 3/16/2017 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 - - 24,604 4,500 - (24,604) 0% Charges for Services - - - - - - 0% Interest Earnings 4,000 626 1,264 2,235 - 2,736 32% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 100,000 - - - - 100,000 0% Transfers In - - - - - - 0% Total Revenue 104,000 626 25,868 6,735 - 78,132 25% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 539,393 4,592 75,294 23,232 364,099 100,000 81% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 539,393 4,592 75,294 23,232 364,099 100,000 81% Net (435,393) (3,966) (49,426) (16,497) (364,099) (21,868) Cash Balance 805,659 1,090,704 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 26 Fund/Department Name Month February Fund/Department Number 210 Date Updated 3/16/2017 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 9,851 268 510 2,878 - 9,341 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 63,661 - - 15,160 - 63,661 0% Transfers In - - - - - - 0% Total Revenue 73,512 268 510 18,038 - 73,002 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 185,120 - - 604,022 185,120 - 100% Debt Service 72,012 - - - - 72,012 0% Capital 252,625 - - 858,470 252,625 - 100% Transfers Out - - - - - - 0% 509,757 - - 1,462,492 437,745 72,012 86% Net (436,245) 268 510 (1,444,454) (437,745) 990 Cash Balance 351,505 (1,284,098) 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 Form 3 27 Fund/Department Name Month February Fund/Department Number 211 Date Updated 3/16/2017 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 316,000 12,407 22,075 36,085 - 293,925 7% Grants/Intergovernmental 440,636 - - - - 440,636 0% Charges for Services 2,000 120 120 - - 1,880 6% Interest Earnings 10,000 934 2,014 2,287 - 7,986 20% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - 1,428 - - 0% Transfers In 1,522,673 380,668 380,668 492,410 - 1,142,005 25% Total Revenue 2,291,309 394,129 404,877 532,209 - 1,886,432 18% Personnel 1,948,112 128,880 265,405 312,110 - 1,682,707 14% Supplies 26,356 805 1,444 2,366 3,519 21,393 19% Services 675,908 42,252 102,405 62,681 28,113 545,390 19% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 2,650,376 171,937 369,255 377,158 31,632 2,249,489 15% Net (359,067) 222,192 35,623 155,052 (31,632) (363,057) Cash Balance 1,398,769 1,277,612 Full Time 25.00 22.00 Part-Time /Seasonal/Temporary - - Total 25.00 22.00 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 in 2016. 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 in March. Search continues for the Executive Director and one Analyst position also vacant @ 2/28/17. One director position will be vacant by end of March. Form 3 28 Fund/Department Name Month February Fund/Department Number 212 Date Updated 3/16/2017 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 3,148,000 200,229 535,806 428,053 - 2,612,194 17% Charges for Services 1,000 - 20 30 - 980 2% Interest Earnings 2,000 90 181 826 - 1,819 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 197,000 819 69,158 4,099 - 127,842 35% Transfers In - - - - - - 0% Total Revenue 3,348,000 201,138 605,166 433,008 - 2,742,834 18% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Grants 5,455,838 100,654 675,826 371,858 1,751,734 3,028,278 44% Transfers Out - - - 500 - - 0% 5,455,838 100,654 675,826 372,358 1,751,734 3,028,278 44% Net (2,107,838) 100,485 (70,661) 60,650 (1,751,734) (285,443) Cash Balance 244,362 614,109 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 2017, 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 2018 in the summer of 2017. Form 3 29 Fund/Department Name Month February Fund/Department Number 216 Date Updated 3/15/2017 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 35,000 2,962 13,076 15,083 - 21,924 37% Charges for Services - - - - - - 0% Interest Earnings 1,000 174 336 411 - 664 34% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 36,000 3,136 13,412 15,494 - 22,588 37% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 36,000 - - - - 36,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 36,000 - - - - 36,000 0% Net - 3,136 13,412 15,494 - (13,412) Cash Balance 231,017 215,232 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 30 Fund/Department Name Month February Fund/Department Number 217 Date Updated 3/16/2017 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 800 57 141 131 - 659 18% Bond Proceeds - - - - - - 0% Donations 18,000 1,040 51,856 15 - (33,856) 288% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 18,800 1,097 51,996 146 - (33,196) 277% Personnel - - - - - - 0% Supplies 8,700 - - - - 8,700 0% Services 30,000 900 72,900 - - (42,900) 243% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 38,700 900 72,900 - - (34,200) 188% Net (19,900) 197 (20,904) 146 - 1,004 Cash Balance 95,870 65,019 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 31 Fund/Department Name Month February Fund/Department Number 218 Date Updated 3/15/2017 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 900 25 25 63 - 875 3% Interest Earnings 100 10 19 25 - 81 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 35 44 87 - 956 4% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,000 - - - - 1,000 0% Net - 35 44 87 - (44) Cash Balance 12,607 12,325 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 32 Fund/Department Name Month February Fund/Department Number 219 Date Updated 3/14/2017 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 214,000 7,286 19,214 57,761 - 194,786 9% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - 0% Transfers In 579,757 144,939 144,939 340,433 - 434,818 25% Total Revenue 793,757 152,225 164,153 398,194 - 629,604 21% Personnel 273,536 21,356 44,020 - - 229,516 16% Supplies 24,959 975 3,171 - 1,599 20,189 19% Services 604,251 20,674 76,149 14,797 305,867 222,235 63% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 902,746 43,005 123,341 14,797 307,466 471,940 48% Net (108,989) 109,220 40,813 383,398 (307,466) 157,664 Cash Balance 413,491 383,868 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 33 Fund/Department Name Month February Fund/Department Number 220 Date Updated 3/15/2017 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 206,000 15,364 44,806 50,105 - 161,194 22% Interest Earnings 5,000 648 1,273 1,841 - 3,727 25% Bond Proceeds - - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income 8,500 (10) 1,531 6,203 - 6,969 18% Transfers In - - - - - - 0% Total Revenue 221,500 16,002 47,610 58,149 - 173,890 21% Personnel - - - - - - 0% Supplies 318,332 1,206 18,547 408 39,262 260,523 18% Services 470,090 18,772 46,062 52,320 202,500 221,528 53% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 788,422 19,978 64,609 52,728 241,762 482,051 39% Net (566,922) (3,976) (16,999) 5,421 (241,762) (308,161) Cash Balance 775,314 905,663 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 34 Fund/Department Name Month February Fund/Department Number 221 Date Updated 3/14/2017 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 1,000 270 2,530 - - (1,530) 253% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 270 2,530 - - (1,530) 253% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,000 5 10 - - 990 1% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,000 5 10 - - 990 1% Net - 265 2,520 - - (2,520) Cash Balance 3,745 - 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 35 Fund/Department Name Month February Fund/Department Number 227 Date Updated 3/16/2017 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 1,000 741 1,471 2,012 - (471) 147% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - 250 - - 0% Transfers In - - - - - - 0% Total Revenue 1,000 741 1,471 2,262 - (471) 147% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 550,333 3,345 3,345 8 121,988 425,000 23% Debt Service - - - - - - 0% Capital 48,342 - - 3,200 48,342 - 100% Transfers Out - - - - - - 0% 598,675 3,345 3,345 3,208 170,330 425,000 29% Net (597,675) (2,604) (1,874) (946) (170,330) (425,471) Cash Balance 970,169 992,303 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 36 Fund/Department Name Month February Fund/Department Number 244 Date Updated 3/17/2017 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 - - - - - - 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 37 Fund/Department Name Month February Fund/Department Number 249 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes 7,467,618 622,302 1,244,603 1,131,860 - 6,223,015 17% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 444 1,122 1,190 - 4,878 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 7,473,618 622,745 1,245,725 1,133,050 - 6,227,893 17% Personnel 7,462,645 487,781 954,027 1,014,278 - 6,508,618 13% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 7,462,645 487,781 954,027 1,014,278 - 6,508,618 13% Net 10,973 134,964 291,699 118,772 - (280,726) Cash Balance 1,232,147 760,707 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 38 Fund/Department Name Month February Fund/Department Number 251 Date Updated 3/14/2017 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 1,068,000 86,076 173,678 173,633 - 894,322 16% Grants/Intergovernmental 256,000 - 17,066 - - 238,934 7% Charges for Services - - - - - - 0% Interest Earnings 20,000 2,148 4,308 5,660 - 15,692 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - 274 274 241,945 - (274) 0% Transfers In - - - - - - 0% Total Revenue 1,344,000 88,499 195,326 421,238 - 1,148,674 15% Personnel - - - - - - 0% Supplies 450,378 - - - - 450,378 0% Services 794,905 - 40,400 125,634 27,312 727,193 9% Debt Service - - - - - - 0% Capital 841,261 4,801 174,400 91,026 346,861 320,000 62% Transfers Out - - - - - - 0% 2,086,544 4,801 214,800 216,660 374,173 1,497,571 28% Net (742,544) 83,698 (19,474) 204,578 (374,173) (348,897) Cash Balance 2,814,849 2,931,953 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 39 Fund/Department Name Month February Fund/Department Number 252 Date Updated 3/15/2017 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 - - - - - - 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 40 Fund/Department Name Month February Fund/Department Number 257 Date Updated 3/14/2017 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 1,278,000 - - - - 1,278,000 0% Charges for Services - - - - - - 0% Interest Earnings 40,000 6,605 6,605 - - 33,395 17% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,318,000 6,605 6,605 - - 1,311,395 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 138,100 - - - 138,100 - 100% Debt Service - - - - - - 0% Capital 2,619,357 21,991 43,351 - 446,006 2,130,000 19% Transfers Out - - - - - - 0% 2,757,457 21,991 43,351 - 584,106 2,130,000 23% Net (1,439,457) (15,386) (36,746) - (584,106) (818,605) Cash Balance 4,006,980 - 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 41 Fund/Department Name Month February Fund/Department Number 258 Date Updated 3/15/2017 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 145,000 - 91,200 121,000 - 53,800 63% Charges for Services - - - - - - 0% Interest Earnings 2,000 296 594 723 - 1,406 30% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 18,040 4,493 4,493 3,778 - 13,547 25% Transfers In - - - - - - 0% Total Revenue 165,040 4,790 96,288 125,501 - 68,752 58% Personnel 126,096 - 8,250 18,693 - 117,846 7% Supplies 7,630 - 5,630 629 1,500 500 93% Services 68,047 3,192 6,412 5,939 18,671 42,964 37% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 201,773 3,192 20,292 25,260 20,171 161,310 20% Net (36,733) 1,597 75,995 100,241 (20,171) (92,557) Cash Balance 556,059 525,637 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 42 Fund/Department Name Month February Fund/Department Number 265 Date Updated 3/20/2017 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 - 1,000,000 1,000,000 - - (1,000,000) 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 1,000,000 1,000,000 - - (1,000,000) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - 1,000,000 1,000,000 - - (1,000,000) Cash Balance 1,000,000 - 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 Road & Bridge Grant Expenditures Revenue Total Expenditures Staffing This fund was established in December 2016 to account for the receipt of the Community Crossings grant and matching revenue and for the payment of expenditures on eligible projects, per the Indiana State Board of Accounts. In 2017, the City received the $1 million Community Crossings state grant from INDOT. $1 million will be transferred from Fund 257 (LOIT 2016 Special Distribution) to match the grant revenue. Form 3 43 Fund/Department Name Month February Fund/Department Number 271 Date Updated 3/13/2017 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 - 1 2 3 - (2) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 1 2 3 - (2) 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 2 3 - (1,369) Cash Balance 1,349 1,338 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 February Fund/Department Number 273 Date Updated 1/16/2017 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 18,000 550 550 1,250 - 17,450 3% Interest Earnings 300 32 67 61 - 233 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 18,300 582 617 1,311 - 17,683 3% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 21,675 - 2,798 - 878 18,000 17% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 21,675 - 2,798 - 878 18,000 17% Net (3,375) 582 (2,181) 1,311 (878) (317) Cash Balance 44,906 31,663 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 February Fund/Department Number 280 Date Updated 3/15/2017 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 - 3 6 8 - (6) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 3 6 8 - (6) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - 3 6 8 - (6) Cash Balance 3,891 3,858 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 February Fund/Department Number 281 Date Updated 3/16/2017 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 21 42 55 - 158 21% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 21 42 55 - 158 21% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 200 21 42 55 - 158 Cash Balance 27,654 27,417 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. Form 3 47 Fund/Department Name Month February Fund/Department Number 289 Date Updated 3/13/2017 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 10,000 - - - - 10,000 0% Interest Earnings - 20 40 65 - (40) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 10,000 20 40 65 - 9,960 0% Personnel - - - - - - 0% Supplies 10,431 255 685 - - 9,746 7% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,431 255 685 - - 9,746 7% Net (431) (235) (645) 65 - 214 Cash Balance 26,129 32,127 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 February Fund/Department Number 291 Date Updated 3/13/2017 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 45,000 16,200 16,200 16,800 - 28,800 36% Interest Earnings 500 107 221 189 - 279 44% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 45,500 16,307 16,421 16,989 - 29,079 36% Personnel 15,500 231 462 462 - 15,038 3% Supplies 8,849 0 1,212 794 - 7,637 14% Services 65,000 0 0 1,255 18,990 46,010 29% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 89,349 231 1,674 2,511 18,990 68,685 23% Net (43,849) 16,076 14,747 14,478 (18,990) (39,606) Cash Balance 156,767 109,923 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. Deposits for classes have begun to come in. Form 3 49 Fund/Department Name Month February Fund/Department Number 292 Date Updated 3/15/2017 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 - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - - - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 10,805 1,266 4,062 12,638 6,743 - 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,805 1,266 4,062 12,638 6,743 - 100% Net (10,805) (1,266) (4,062) (12,638) (6,743) - Cash Balance 72,566 108,558 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 February Fund/Department Number 294 Date Updated 3/15/2017 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 20,000 4,450 9,850 15,350 - 10,150 49% Interest Earnings 500 61 117 145 - 383 23% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,000 50 50 - - 1,950 3% Transfers In - - - - - - 0% Total Revenue 22,500 4,561 10,017 15,495 - 12,483 45% Personnel - - - - - - 0% Supplies 1,500 224 224 - - 1,276 15% Services 21,000 59 221 301 - 20,779 1% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 22,500 283 445 301 - 22,055 2% Net - 4,278 9,572 15,194 - (9,572) Cash Balance 85,647 85,462 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 February Fund/Department Number 295 Date Updated 3/15/2017 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 53,750 - - 7,319 - 53,750 0% Charges for Services - - - - - - 0% Interest Earnings 500 176 342 246 - 158 68% Bond Proceeds - - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 34,500 36,155 37,044 1,740 - (2,544) 107% Transfers In - - - - - - 0% Total Revenue 92,000 36,331 37,386 9,305 - 54,614 41% Personnel - - - - - - 0% Supplies 110,467 2,776 13,156 - 61,015 36,296 67% Services 45,000 660 1,260 4,746 1,340 42,400 6% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 155,467 3,436 14,416 4,746 62,355 78,696 49% Net (63,467) 32,895 22,970 4,559 (62,355) (24,082) Cash Balance 260,514 126,356 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 February Fund/Department Number 299 Date Updated 3/15/2017 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 30,000 - - - - 30,000 0% Charges for Services - - - - - - 0% Interest Earnings 1,000 162 311 209 - 689 31% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,000 - - - - 1,000 0% Transfers In - - - - - - 0% Total Revenue 32,000 162 311 209 - 31,689 1% Personnel - - - - - - 0% Supplies 89,337 23,096 34,337 - - 55,000 38% Services 62,000 - - 1,290 13,200 48,800 21% Debt Service - - - - - - 0% Capital 45,000 - - - - 45,000 0% Transfers Out - - - - - - 0% 196,337 23,096 34,337 1,290 13,200 148,800 24% Net (164,337) (22,934) (34,026) (1,081) (13,200) (117,111) Cash Balance 192,032 251,671 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 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 February Fund/Department Number 404 Date Updated 3/15/2017 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 10,459,265 871,605 1,743,210 1,575,671 - 8,716,055 17% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 95,000 6,753 13,474 23,997 - 81,526 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 126,142 920 35,907 235,749 - 90,235 28% Transfers In - - - - - - 0% Total Revenue 10,680,407 879,279 1,792,592 1,835,416 - 8,887,815 17% Personnel - - - 64,037 - - 0% Supplies 1,234,438 48,812 136,515 82,038 129,698 968,225 22% Services 6,067,958 448,650 1,069,954 1,241,547 783,687 4,214,317 31% Debt Service 1,162,337 - 463,632 1,126,225 - 698,705 40% Capital 364,629 - - 9,183 234,592 130,037 64% Transfers Out 3,092,231 773,058 773,058 375,000 - 2,319,173 25% 11,921,593 1,270,520 2,443,159 2,898,030 1,147,977 8,330,457 30% Net (1,241,186) (391,241) (650,567) (1,062,614) (1,147,977) 557,358 Cash Balance 8,261,858 11,105,488 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 February Fund/Department Number 408 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes 10,433,361 883,344 1,766,687 1,599,100 - 8,666,674 17% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 504,660 354,660 504,660 150,000 - - 100% Interest Earnings 60,000 8,439 16,554 19,875 - 43,446 28% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 735,236 735,236 735,236 - - - 100% Total Revenue 11,733,257 1,981,678 3,023,137 1,768,975 - 8,710,120 26% Personnel - - - - - - 0% Supplies 1,083 - - - 83 1,000 8% Services 4,508,649 185,989 817,002 128,066 2,312,166 1,379,481 69% Debt Service 384,256 33,194 99,274 503,616 - 284,982 26% Capital - 57,617 57,617 - 1,548 (59,165) 0% Transfers Out 6,607,496 1,651,874 1,651,874 1,620,946 - 4,955,622 25% 11,501,484 1,928,675 2,625,768 2,252,628 2,313,796 6,561,920 43% Net 231,773 53,003 397,369 (483,653) (2,313,796) 2,148,200 Cash Balance 11,566,559 9,398,859 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 payments on ther 2015 EDIT Parks Bond. Form 3 55 Fund/Department Name Month Febraury Fund/Department Number 410 Date Updated 3/16/2017 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 6,110 416 860 1,335 - 5,250 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 6,110 416 860 1,335 - 5,250 14% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 126,144 - 30,702 146,068 - 95,442 24% Capital - - - - - - 0% Transfers Out - - - - - - 0% 126,144 - 30,702 146,068 - 95,442 24% Net (120,034) 416 (29,841) (144,733) - (90,192) Cash Balance 562,636 485,668 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 February Fund/Department Number 655 Date Updated 3/14/2017 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 440,153 36,730 73,532 73,021 366,621 17% Interest Earnings 4,403 698 1,346 1,868 3,057 31% Bond Proceeds - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 444,556 37,428 74,878 74,889 - 369,678 17% Personnel 49,851 - 49,851 0% Supplies 4,344 - 4,344 0% Services 49,001 3,067 6,497 5,604 - 42,504 13% Debt Service 72,220 11,619 11,619 - 60,601 16% Capital - - 0% Transfers Out 350,000 87,500 87,500 - 262,500 25% 525,416 90,567 105,617 17,223 - 419,799 20% Net (80,860) (53,139) (30,739) 57,666 - (50,121) Cash Balance 841,550 980,087 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 February Fund/Department Number 705 Date Updated 3/15/2017 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 20 2 4 8 - 16 20% Bond Proceeds - - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,020 2 4 8 - 2,016 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 4 8 - (4) Cash Balance 2,863 3,876 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 February Fund/Department Number 313 Date Updated 3/16/2017 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 871,228 - - - - 871,228 0% Local Income Taxes - - - - - - 0% Other Taxes 67,000 - - 18,686 - 67,000 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - 6 56 0 - (56) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 938,228 6 56 18,686 - 938,172 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 1,268,999 - 635,000 636,000 - 633,999 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% 1,268,999 - 635,000 636,000 - 633,999 50% Net (330,771) 6 (634,944) (617,314) - 304,173 Cash Balance (342,150) (605,918) 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. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018. Form 3 59 Fund/Department Name Month February Fund/Department Number 755 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 4,000 36 36 - - 3,964 1% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 2,639,214 1,326,750 1,326,750 - - 1,312,464 50% Total Revenue 2,643,214 1,326,786 1,326,786 - - 1,316,428 50% 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 - 1,326,786 1,326,786 - - (1,326,786) Cash Balance 2,088,875 - 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 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 February Fund/Department Number 757 Date Updated 3/14/2017 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 1,000 82 82 - - 918 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 390,482 65,080 65,080 - - 325,402 17% Total Revenue 391,482 65,162 65,162 - - 326,320 17% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 391,482 - - - - 391,482 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 391,482 - - - - 391,482 0% Net - 65,162 65,162 - - (65,162) Cash Balance 627,105 - 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. In February, $65,080 was transferred into this fund from the Bond in anticipation of debt service needs. Form 3 61 Fund/Department Name Month February Fund/Department Number 377 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 700,000 - 62,404 196,456 - 637,596 9% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,000 318 597 811 - 1,403 30% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 30,000 - 17,864 24,026 - 12,136 60% Transfers In - - - - - - 0% Total Revenue 732,000 318 80,865 221,294 - 651,135 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 827,955 800 468,440 473,088 - 359,515 57% Capital - - - - - - 0% Transfers Out - - - - - - 0% 827,955 800 468,440 473,088 - 359,515 57% Net (95,955) (482) (387,575) (251,794) - 291,620 Cash Balance 9,703 175,580 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 PSDA 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 February Fund/Department Number 401 Date Updated 3/13/2017 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 40,000 - - - - 40,000 0% Interest Earnings 200 69 137 167 - 63 69% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 40,200 69 137 167 - 40,063 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 30,000 - - 22,000 3,684 26,316 12% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 30,000 - - 22,000 3,684 26,316 12% Net 10,200 69 137 (21,833) (3,684) 13,747 Cash Balance 90,672 60,721 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 February Fund/Department Number 403 Date Updated 3/13/2017 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 200 38 76 100 - 124 38% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 38 76 100 - 124 38% 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) 38 76 100 - (49,564) Cash Balance 49,974 49,546 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 February Fund/Department Number 405 Date Updated 3/13/2017 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 26,000 80 436 488 - 25,564 2% Interest Earnings 4,000 94 304 882 - 3,696 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 22,000 - 4,000 - - 18,000 18% Transfers In 287,850 - - - - 287,850 0% Total Revenue 339,850 174 4,740 1,370 - 335,110 1% Personnel - - - - - - 0% Supplies 67,326 1,841 1,841 - 42,845 22,640 66% Services 63,288 - 4,954 - 4,266 54,068 15% Debt Service - - - - - - 0% Capital 97,410 15,410 56,330 - - 41,081 58% Transfers Out - - - - - - 0% 228,024 17,251 63,125 - 47,111 117,789 48% Net 111,826 (17,077) (58,385) 1,370 (47,111) 217,321 Cash Balance 252,324 471,094 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 February Fund/Department Number 406 Date Updated 3/17/2017 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 436,000 - - - - 436,000 0% Local Income Taxes - - - - - - 0% Other Taxes 37,500 - - 8,840 - 37,500 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 3,000 436 793 1,090 - 2,207 26% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 476,500 436 793 9,930 - 475,707 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 476,500 27,896 140,546 112,650 - 335,954 29% Capital - - - - - - 0% Transfers Out - - - - - - 0% 476,500 27,896 140,546 112,650 - 335,954 29% Net - (27,459) (139,753) (102,721) - 139,753 Cash Balance 440,561 469,239 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 February Fund/Department Number 407 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 408,000 - 150,000 150,000 - 258,000 37% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,000 294 560 647 - 1,440 28% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 25,000 - - - - 25,000 0% Transfers In - - - - - - 0% Total Revenue 435,000 294 150,560 150,647 - 284,440 35% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 372,250 - 185,125 184,125 - 187,125 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% 372,250 - 185,125 184,125 - 187,125 50% Net 62,750 294 (34,565) (33,478) - 97,315 Cash Balance 343,681 277,753 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 February Fund/Department Number 412 Date Updated 3/14/2017 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 25,000 1,804 3,578 4,364 - 21,422 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,477,472 596,589 596,589 586,589 - 880,883 40% Transfers In - - - - - - 0% Total Revenue 1,502,472 598,393 600,167 590,953 - 902,305 40% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,468,808 - 543 - 1,333,886 134,379 91% Debt Service - - - - - - 0% Capital 1,001,900 - - 312,605 241,900 760,001 24% Transfers Out - - - - - - 0% 2,470,708 - 543 312,605 1,575,786 894,380 64% Net (968,236) 598,393 599,625 278,347 (1,575,786) 7,925 Cash Balance 2,963,714 2,435,336 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 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 are $181,081 from Fund 435 (Douglas Rd.) and $3,342,237 from Fund 436 (River East Residential). Form 3 68 Fund/Department Name Month February Fund/Department Number 416 Date Updated 3/16/2017 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 100,000 12,214 12,214 7,776 - 87,786 12% Interest Earnings 4,000 450 886 1,045 - 3,114 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 104,000 12,664 13,100 8,821 - 90,900 13% Personnel - - - - - - 0% Supplies 20,958 - 408 5,000 2,906 17,644 16% Services 35,186 - - 5,464 7,686 27,500 22% Debt Service - - - - - - 0% Capital 50,000 - - - - 50,000 0% Transfers Out - - - - - - 0% 106,144 - 408 10,464 10,592 95,144 10% Net (2,144) 12,664 12,692 (1,643) (10,592) (4,244) Cash Balance 602,525 515,083 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 February Fund/Department Number 434 Date Updated 3/16/2017 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 - - - 101 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 101 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - - - 101 - - Cash Balance - 2,504 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 February Fund/Department Number 450 Date Updated 1/16/2017 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 16,500 114 1,952 2,117 - 14,548 12% Interest Earnings 600 73 142 154 - 458 24% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 17,100 187 2,094 2,271 - 15,006 12% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 5,000 - - - - 5,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,000 - - - - 5,000 0% Net 12,100 187 2,094 2,271 - 10,006 Cash Balance 95,004 78,685 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 February Fund/Department Number 677 Date Updated 3/16/2017 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 5,000 378 750 1,017 - 4,250 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,000 378 750 1,017 - 4,250 15% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 81,091 14,859 18,725 20,477 8,555 53,811 34% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 81,091 14,859 18,725 20,477 8,555 53,811 34% Net (76,091) (14,481) (17,975) (19,460) (8,555) (49,561) Cash Balance 482,454 483,417 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. Budgeted expenditures are for the utilities and maintenance of the building. Form 3 72 Fund/Department Name Month February Fund/Department Number 287 Date Updated 3/13/2017 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 75,000 - - - - 75,000 0% Charges for Services 1,200,000 1,798,417 1,798,417 1,307,757 - (598,417) 150% Interest Earnings 10,000 2,757 5,483 5,200 - 4,517 55% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,285,000 1,801,174 1,803,900 1,312,957 - (518,900) 140% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 184,010 - - - 184,010 - 100% Debt Service 729,756 - 235,792 - - 493,964 32% Capital 1,786,611 150,604 150,604 - 1,198,707 437,300 76% Transfers Out - - - - - - 0% 2,700,377 150,604 386,396 - 1,382,717 931,264 66% Net (1,415,377) 1,650,570 1,417,504 1,312,957 (1,382,717) (1,450,164) Cash Balance 5,047,038 3,885,198 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. The Medicaid supplemental payment was received during the month for costs over primary payment. This medicaid receipt was for 2014. A new smaller ambulance was purchased through capital during the month. Form 3 73 Fund/Department Name Month February Fund/Department Number 288 Date Updated 3/13/2017 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 6,327,512 556,154 735,620 969,239 - 5,591,892 12% Interest Earnings 15,000 1,201 2,697 4,498 - 12,303 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 7,500 200 1,225 1,000 - 6,275 16% Transfers In - - - - - - 0% Total Revenue 6,350,012 557,555 739,542 974,737 - 5,610,470 12% Personnel 5,180,304 335,416 671,688 627,891 - 4,508,616 13% Supplies 358,825 12,781 46,471 49,702 55,228 257,126 28% Services 440,692 7,915 76,555 48,904 4,016 360,120 18% Debt Service 1,093 318 318 225,901 1,729 (954) 187% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,980,914 356,431 795,032 952,398 60,974 5,124,909 14% Net 369,098 201,125 (55,490) 22,339 (60,974) 485,561 Cash Balance 1,681,078 2,300,625 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 Febraury Fund/Department Number 600 Date Updated 3/16/2017 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 1,712,850 96,332 200,872 223,993 - 1,511,978 12% Interest Earnings 5,000 1,931 3,909 3,876 - 1,091 78% Bond Proceeds - - - - - - 0% Donations 4,000 - - 557 - 4,000 0% Other Income 79,500 1,925 5,202 2,839 - 74,298 7% Transfers In 2,167,316 541,829 541,829 527,517 - 1,625,487 25% Total Revenue 3,968,666 642,017 751,812 758,782 - 3,216,854 19% Personnel 2,696,460 186,089 377,397 414,992 - 2,319,063 14% Supplies 113,282 5,964 23,462 12,061 14,552 75,268 34% Services 892,868 60,876 137,361 117,081 53,675 701,831 21% Debt Service 75,210 251 21,856 7,271 1,936 51,418 32% Capital - - - 30,608 - - 0% Transfers Out - - - - - - 0% 3,777,820 253,180 560,077 582,013 70,163 3,147,580 17% Net 190,846 388,837 191,735 176,769 (70,163) 69,274 Cash Balance 2,813,121 2,073,593 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 February Fund/Department Number 601 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 1,082,029 77,730 197,613 173,886 - 884,416 18% Interest Earnings 4,000 723 1,422 1,323 - 2,579 36% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 11,282 - 20 - - 11,262 0% Transfers In - - - - - - 0% Total Revenue 1,097,311 78,453 199,054 175,208 - 898,257 18% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,208,218 54,648 104,932 117,638 213,348 889,938 26% Debt Service - - - - - - 0% Capital 39,036 - - - 39,036 (0) 100% Transfers Out - - - - - - 0% 1,247,254 54,648 104,932 117,638 252,384 889,937 29% Net (149,943) 23,805 94,122 57,570 (252,384) 8,319 Cash Balance 1,064,373 698,187 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 February Fund/Department Number 610 Date Updated 3/14/2017 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 5,746,175 471,168 916,874 838,377 - 4,829,301 16% Interest Earnings 2,500 250 474 585 - 2,026 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 34,000 265 265 26,825 - 33,735 1% Transfers In - - - - - - 0% Total Revenue 5,782,675 471,682 917,613 865,787 - 4,865,062 16% Personnel 1,781,122 121,501 275,568 240,724 - 1,505,554 15% Supplies 187,532 10,624 46,124 23,747 54,113 87,295 53% Services 2,858,643 180,035 480,090 502,679 253,029 2,125,524 26% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 835,613 - - 251,000 - 835,613 0% 5,662,910 312,159 801,782 1,018,151 307,142 4,553,986 20% Net 119,765 159,523 115,830 (152,364) (307,142) 311,077 Cash Balance 285,970 155,204 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 February Fund/Department Number 611 Date Updated 3/14/2017 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 200 240 419 36 - (219) 210% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 835,613 - - 251,000 - 835,613 0% Total Revenue 835,813 240 419 251,036 - 835,394 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 1,123,613 146,712 433,613 251,115 - 690,000 39% Capital 12,000 - - - - 12,000 0% Transfers Out - - - - - - 0% 1,135,613 146,712 433,613 251,115 - 702,000 38% Net (299,800) (146,471) (433,194) (79) - 133,394 Cash Balance (96,747) 364 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. The negative cash balance at the end of February is due to the timing of a fund transfer to cover a debt service payment. Form 3 78 Fund/Department Name Month February Fund/Department Number 620 Date Updated 3/14/2017 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 1,093,760 2,214,935 2,159,782 - 15,133,899 13% Interest Earnings 35,000 2,069 4,674 7,652 - 30,326 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 73,000 366 1,285 2,409 - 71,715 2% Transfers In 62,500 3,358 6,441 3,260 - 56,059 10% Total Revenue 17,519,334 1,099,554 2,227,335 2,173,103 - 15,291,999 13% Personnel 5,604,157 398,629 837,097 804,145 92 4,766,968 15% Supplies 1,727,233 121,667 256,687 160,637 145,668 1,324,878 23% Services 5,995,181 362,768 780,826 703,951 728,941 4,485,414 25% Debt Service 328,853 102,496 108,686 6,325 3,601 216,566 34% Capital - - - - - - 0% Transfers Out 4,071,830 312,827 776,926 908,429 - 3,294,904 19% 17,727,254 1,298,388 2,760,222 2,583,488 878,302 14,088,730 21% Net (207,920) (198,834) (532,887) (410,385) (878,302) 1,203,269 Cash Balance 3,154,388 3,577,786 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. Increase in overall year to date spending is attributed to a significant encumbrance committment and a large debt service installment payment made towards the 2016 water meter equipment lease. Form 3 79 Fund/Department Name Month February Fund/Department Number 622 Date Updated 3/13/2017 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 15,000 1,950 3,892 5,823 - 11,108 26% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,950 3,892 5,823 - 11,108 26% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 1,414,466 177,777 289,715 - 132,751 992,000 30% Transfers Out - - - - - - 0% 1,414,466 177,777 289,715 - 132,751 992,000 30% Net (1,399,466) (175,827) (285,823) 5,823 (132,751) (980,892) Cash Balance 2,301,693 2,886,231 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: (1) Freightliner Dump Truck $177,777 Encumb: (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 February Fund/Department Number 624 Date Updated 3/13/2017 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 15,000 1,174 2,333 3,055 - 12,667 16% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,174 2,333 3,055 - 12,667 16% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 15,000 1,174 2,048 1,087 - 12,952 14% 15,000 1,174 2,048 1,087 - 12,952 14% Net - - 285 1,968 - (285) Cash Balance 1,532,487 1,518,811 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 February Fund/Department Number 625 Date Updated 3/13/2017 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 8,500 289 1,113 571 - 7,387 13% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 2,046,391 164,000 328,000 341,010 - 1,718,391 16% Total Revenue 2,054,891 164,289 329,113 341,581 - 1,725,778 16% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 2,046,391 - - - - 2,046,391 0% Capital - - - - - - 0% Transfers Out 8,500 289 1,104 565 - 7,396 13% 2,054,891 289 1,104 565 - 2,053,787 0% Net - 164,000 328,009 341,016 - (328,009) Cash Balance 378,167 345,421 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 February Fund/Department Number 626 Date Updated 3/13/2017 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 16,000 1,073 2,227 3,250 - 13,773 14% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 16,000 1,073 2,227 3,250 - 13,773 14% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 16,000 - - - - 16,000 0% 16,000 - - - - 16,000 0% Net - 1,073 2,227 3,250 - (2,227) Cash Balance 1,429,591 1,642,812 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 February Fund/Department Number 629 Date Updated 3/13/2017 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 23,000 1,895 3,744 4,514 - 19,256 16% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 74,500 - 151,272 227,461 - (76,772) 203% Total Revenue 97,500 1,895 155,016 231,975 - (57,516) 159% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 23,000 1,895 3,289 1,608 - 19,711 14% 23,000 1,895 3,289 1,608 - 19,711 14% Net 74,500 (0) 151,727 230,367 - (77,227) Cash Balance 2,614,000 2,462,728 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 mostly due to higher rollover encumbrance activity. A budget transfer/appropriation form A will be submitted to adjust upward the transfers in revenue. Form 3 84 Fund/Department Name Month February Fund/Department Number 640 Date Updated 3/14/2017 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 613,924 52,952 106,566 103,940 - 507,359 17% Interest Earnings 7,864 1,377 2,704 3,345 - 5,160 34% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 621,788 54,328 109,269 107,285 - 512,519 18% Personnel 219,798 13,765 27,943 23,665 191,855 13% Supplies 37,970 2,731 4,491 1,650 4,171 29,308 23% Services 262,444 29,894 62,357 31,755 29,128 170,959 35% Debt Service 14,297 14,297 0% Capital - 0% Transfers Out - - - - - - 0% 534,509 46,390 94,790 57,071 33,299 406,420 24% Net 87,279 7,938 14,479 50,214 (33,299) 106,099 Cash Balance 1,776,994 1,701,637 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 February Fund/Department Number 641 Date Updated 3/15/2017 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 37,020,404 3,126,932 6,336,522 5,970,582 - 30,683,882 17% Interest Earnings 65,000 11,756 21,766 19,381 - 43,234 33% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 56,500 4,901 5,216 4,415 - 51,284 9% Transfers In 30,000 3,535 6,160 2,646 - 23,840 21% Total Revenue 37,171,904 3,147,125 6,369,664 5,997,024 - 30,802,240 17% Personnel 7,750,680 536,713 1,118,783 1,066,932 6 6,631,890 14% Supplies 2,116,554 62,935 197,152 224,764 135,826 1,783,576 16% Services 15,731,085 1,363,176 2,709,248 1,778,688 3,286,823 9,735,014 38% Debt Service 882,869 74,155 280,647 190,515 2,389 599,834 32% Capital - - - - - - 0% Transfers Out 18,061,147 - 762,798 2,418,510 - 17,298,350 4% 44,542,335 2,036,979 5,068,628 5,679,409 3,425,044 36,048,663 19% Net (7,370,431) 1,110,145 1,301,036 317,616 (3,425,044) (5,246,423) Cash Balance 14,478,414 9,226,110 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 February Fund/Department Number 642 Date Updated 3/14/2017 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 45,000 4,555 10,026 17,620 - 34,974 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - 400,000 400,000 - - (400,000) 0% Transfers In 4,442,000 - - - - 4,442,000 0% Total Revenue 4,487,000 404,555 410,026 17,620 - 4,076,974 9% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 7,640,455 387,989 1,686,317 688,430 2,124,903 3,829,234 50% Transfers Out - - - - - - 0% 7,640,455 387,989 1,686,317 688,430 2,124,903 3,829,234 50% Net (3,153,455) 16,566 (1,276,291) (670,810) (2,124,903) 247,739 Cash Balance 6,068,131 8,070,261 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 Sewage Works Capital Year to Date totals spent include: Wastewater Treatment Plant Secondary Improvements $954,303, Grit & Screening Improvements $6,248, Calvert St. Lift Station $16,150. Sewer Vactor Truck $331,398, Sewer Dept Crew Trucks $89,192, Sewer Dump Truck $207,540, Wastewater Crew Trucks $44,596, Wastewater Cargo Van $36,890. 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 February Fund/Department Number 643 Date Updated 3/14/2017 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 30,000 3,535 7,015 7,428 - 22,985 23% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 23,721 - - 896,725 - 23,721 0% Total Revenue 53,721 3,535 7,015 904,153 - 46,706 13% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 30,000 3,535 6,160 2,646 - 23,840 21% 30,000 3,535 6,160 2,646 - 23,840 21% Net 23,721 - 856 901,507 - 22,866 Cash Balance 4,636,374 4,575,374 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 February Fund/Department Number 649 Date Updated 3/14/2017 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 13,000 1,184 1,581 2,325 - 11,419 12% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 9,164,024 - 762,798 1,521,785 - 8,401,227 8% Total Revenue 9,177,024 1,184 764,378 1,524,111 - 8,412,646 8% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 8,000 500 1,500 1,850 - 6,500 19% Debt Service 9,155,754 - - - - 9,155,754 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 9,163,754 500 1,500 1,850 - 9,162,254 0% Net 13,270 684 762,878 1,522,261 - (749,608) Cash Balance 1,578,541 2,327,001 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 February Fund/Department Number 653 Date Updated 3/14/2017 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 4,400 955 955 25 - 3,445 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 4,400 955 955 25 - 3,445 22% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 4,400 955 955 25 - 3,445 Cash Balance 4,112,588 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 February Fund/Department Number 659 Date Updated 3/14/2017 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 - 39 80 469 - (80) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 39 80 469 - (80) 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) 39 80 469 (11,617) (80) Cash Balance 51,758 232,363 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 this year. The significant projects this bond has funded are listed below. Form 3 91 Fund/Department Name Month February Fund/Department Number 661 Date Updated 3/14/2017 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 50,000 2,201 4,580 28,135 - 45,420 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - 0% Total Revenue 50,000 2,201 4,580 28,135 - 45,420 9% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 250,000 - - - - 250,000 0% Debt Service - - - - - - 0% Capital 2,760,364 166,950 169,950 1,261,739 1,840,414 750,000 73% Transfers Out - - - - - - 0% 3,010,364 166,950 169,950 1,261,739 1,840,414 1,000,000 67% Net (2,960,364) (164,749) (165,369) (1,233,603) (1,840,414) (954,581) Cash Balance 2,886,436 12,964,479 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 $180,216, Secondary Clarifier Modifications $2,673,306, 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 February Fund/Department Number 664 Date Updated 3/14/2017 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 - - - 9 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 9 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - - - 9 - - Cash Balance - 4,515 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 February Fund/Department Number 666 Date Updated 3/14/2017 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 - - - 81 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 81 - - 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 2,500 - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - 2,500 - - 0% Net - - - (2,419) - - Cash Balance - 6,671 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 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 February Fund/Department Number 670 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 1,275,000 - 637,500 656,725 - 637,500 50% Grants/Intergovernmental - - - - - - 0% Charges for Services 2,909,311 211,557 484,988 523,821 - 2,424,323 17% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 10,000 120 120 6,547 - 9,880 1% Transfers In - - - - - - 0% Total Revenue 4,194,311 211,677 1,122,607 1,187,093 - 3,071,704 27% Personnel 2,327,806 205,755 330,324 328,637 - 1,997,482 14% Supplies 513,040 43,733 80,274 101,915 - 432,766 16% Services 1,144,768 99,989 220,905 209,546 - 923,863 19% Debt Service - - - - - - 0% Capital 126,529 - - - - 126,529 0% Transfers Out 82,167 - - - - 82,167 0% 4,194,310 349,477 631,504 640,098 - 3,562,806 15% Net 1 (137,801) 491,103 546,995 - (491,102) Cash Balance 1,969,764 1,750,812 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 February Fund/Department Number 671 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 750 66 140 164 - 610 19% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 750 66 140 164 - 610 19% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 750 66 140 164 - 610 Cash Balance 866,126 1,002,236 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 February Fund/Department Number 672 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 110,130 4 9 8 - 110,121 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 82,167 - - - - 82,167 0% Total Revenue 192,297 4 9 8 - 192,288 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 - 4 9 8 - (9) Cash Balance 57,062 50,040 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 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 February Fund/Department Number 222 Date Updated 3/13/2017 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 8,246,169 687,294 1,360,529 1,226,910 6,885,640 16% Interest Earnings 6,800 569 1,332 2,380 5,468 20% Bond Proceeds - 0% Donations 10,000 10,000 0% Other Income 45,600 217 2,205 3,750 43,395 5% Transfers In - - - - - - 0% Total Revenue 8,308,569 688,080 1,364,066 1,233,040 - 6,944,503 16% Personnel 3,288,165 226,370 455,139 408,168 (405) 2,833,431 14% Supplies 170,652 16,943 42,974 (449) 14,142 113,536 33% Services 4,793,470 404,287 877,890 766,441 2,721,139 1,194,441 75% Debt Service 15,656 1,045 2,994 1,325 1,465 11,197 28% Capital - 0% Transfers Out 286,700 286,700 0% 8,554,643 648,645 1,378,997 1,175,486 2,736,341 4,439,305 48% Net (246,074) 39,435 (14,931) 57,554 (2,736,341) 2,505,198 Cash Balance 1,388,900 1,488,497 Full Time 42.00 40.00 Part-Time /Seasonal/Temporary 2.00 2.00 Total 44.00 42.00 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 February we had 1,268 vehicle repairs. Average Fuel prices for Feb. is $1.78 for Unleaded and $1.87 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 February Fund/Department Number 224 Date Updated 3/13/2017 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 900 72 157 382 - 743 17% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 286,700 - - - - 286,700 0% Total Revenue 287,600 72 157 382 - 287,443 0% Personnel - - - - - - 0% Supplies 28,000 1,572 1,572 - 21,653 4,775 83% Services 69,025 2,437 13,012 - 8,750 47,263 32% Debt Service - - - - - - 0% Capital 229,000 - - 23,369 - 229,000 0% Transfers Out - - - - - - 0% 326,025 4,009 14,585 23,369 30,403 281,038 14% Net (38,425) (3,937) (14,428) (22,988) (30,403) 6,406 Cash Balance 99,306 163,932 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 February Fund/Department Number 226 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 2,927,591 243,964 487,132 368,591 - 2,440,459 17% Interest Earnings 30,000 3,512 7,023 9,172 - 22,977 23% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 600,000 35,123 35,742 12,878 - 564,258 6% Transfers In - - - - - - 0% Total Revenue 3,557,591 282,599 529,897 390,641 - 3,027,694 15% Personnel 268,799 23,062 41,274 32,006 - 227,525 15% Supplies 21,062 382 2,957 1,387 2,385 15,721 25% Services 3,297,725 104,967 312,457 300,696 109,253 2,876,015 13% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 3,587,586 128,412 356,688 334,089 111,637 3,119,261 13% Net (29,995) 154,187 173,209 56,553 (111,637) (91,567) Cash Balance 4,780,693 4,581,771 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 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 February Fund/Department Number 278 Date Updated 3/15/2017 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 - - - 8,950 - - 0% Interest Earnings 4,000 575 1,136 1,297 - 2,864 28% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 122,200 - - 8,950 - 122,200 0% Transfers In - - - - - - 0% Total Revenue 126,200 575 1,136 19,197 - 125,064 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 10,000 972 972 53 - 9,028 10% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 10,000 972 972 53 - 9,028 10% Net 116,200 (397) 164 19,143 - 116,036 Cash Balance 753,016 660,616 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 February Fund/Department Number 279 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 5,197,431 430,621 861,242 - - 4,336,189 17% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - 77,979 - - 0% Total Revenue 5,197,431 430,621 861,242 77,979 - 4,336,189 17% Personnel 2,119,953 135,145 279,892 74,256 - 1,840,061 13% Supplies 981,191 5,667 6,975 599 13,078 961,138 2% Services 1,940,570 58,979 226,244 3,124 547,955 1,166,371 40% Debt Service 163,320 7,290 19,300 - - 144,020 12% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,205,034 207,081 532,410 77,979 561,033 4,111,590 21% Net (7,603) 223,540 328,832 - (561,033) 224,599 Cash Balance 329,524 - 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 February Fund/Department Number 711 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 17,755,850 1,460,178 2,959,495 2,743,291 - 14,796,355 17% Interest Earnings 40,000 5,922 11,256 9,246 - 28,744 28% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - (2,436) 4,067 756 - (4,067) 0% Transfers In - - - - - - 0% Total Revenue 17,795,850 1,463,664 2,974,818 2,753,292 - 14,821,032 17% Personnel - - - - - - 0% Supplies 78,935 5,141 17,391 906 35,734 25,810 67% Services 1,216,040 252,012 266,407 265,738 829,985 119,648 90% Insurance 16,508,225 1,085,989 2,119,429 2,171,026 82,227 14,306,569 13% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 17,803,200 1,343,141 2,403,227 2,437,671 947,946 14,452,027 19% Net (7,350) 120,522 571,591 315,622 (947,946) 369,005 Cash Balance 7,304,947 4,691,091 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 February Fund/Department Number 713 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services 81,000 - - 1,738 - 81,000 0% Interest Earnings 2,000 214 431 543 - 1,569 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 83,000 214 431 2,282 - 82,569 1% Personnel 45,000 5,532 11,261 3,701 - 33,739 25% Supplies - - - - - - 0% Services 39,105 2,509 2,818 5,614 11,000 25,287 35% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 84,105 8,041 14,079 9,315 11,000 59,026 30% Net (1,105) (7,827) (13,648) (7,033) (11,000) 23,543 Cash Balance 272,904 262,249 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 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 February Fund/Department Number 701 Date Updated 3/17/2017 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 - - - - - - 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 84 419 1,061 - 4,081 9% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,217,138 84 419 1,061 - 5,216,719 0% Personnel 5,091,119 396,405 784,771 828,918 - 4,306,348 15% Supplies 200 - 10 - - 190 5% Services 6,950 104 182 273 3,000 3,768 46% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 5,098,269 396,509 784,964 829,191 3,000 4,310,305 15% Net 118,869 (396,426) (784,545) (828,131) (3,000) 906,414 Cash Balance (616,973) (355,826) 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 February Fund/Department Number 702 Date Updated 3/14/2017 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 4,500 549 1,412 2,462 - 3,088 31% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,000 675 2,198 - - (198) 110% Transfers In - - - - - - 0% Total Revenue 6,136,500 1,224 3,610 2,462 - 6,132,890 0% Personnel 6,415,689 511,094 1,024,056 1,044,707 - 5,391,633 16% Supplies 800 - - - - 800 0% Services 7,400 92 184 194 3,000 4,216 43% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 6,423,889 511,186 1,024,240 1,044,901 3,000 5,396,649 16% Net (287,389) (509,962) (1,020,630) (1,042,439) (3,000) 736,241 Cash Balance (228,076) 114,982 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 February Fund/Department Number 730 Date Updated 3/13/2017 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 200 22 44 58 - 156 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 22 44 58 - 156 22% 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 44 58 - (5,844) Cash Balance 28,847 28,599 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 February Fund/Department Number 750 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 1,000 298 298 - - 702 30% Bond Proceeds 5,499,000 - - - - 5,499,000 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,500,000 298 298 - - 5,499,702 0% Personnel - - - - - - 0% Supplies 230,000 - - - - 230,000 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 5,270,000 983,042 983,042 - - 4,286,958 19% Transfers Out - - - - - - 0% 5,500,000 983,042 983,042 - - 4,516,958 18% Net - (982,744) (982,744) - - 982,744 Cash Balance 2,195,150 - 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 February Fund/Department Number 751 Date Updated 3/14/2017 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 7,500 369 369 - - 7,131 5% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 7,500 369 369 - - 7,131 5% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 3,500,000 63,156 63,156 - - 3,436,844 2% Transfers Out - - - - - - 0% 3,500,000 63,156 63,156 - - 3,436,844 2% Net (3,492,500) (62,787) (62,787) - - (3,429,713) Cash Balance 4,274,412 - 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 Capital expenditures include $42,747 for upgrades to the HVAC system at the Martin Luther King Center and $20,000 for miscellaneous park improvements. 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 February Fund/Department Number 753 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 17,000 604 604 - - 16,396 4% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 17,000 604 604 - - 16,396 4% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 10,000,000 986,652 986,652 - - 9,013,348 10% Transfers Out - - - - - - 0% 10,000,000 986,652 986,652 - - 9,013,348 10% Net (9,983,000) (986,047) (986,047) - - (8,996,953) Cash Balance 4,943,406 - 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 February Fund/Department Number 324 Date Updated 3/16/2017 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 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 24,367 47,395 65,894 - 53,562 47% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 4,430,725 91,594 145,972 33,772 - 4,284,753 3% Transfers In 29,000 2,115 3,686 1,996 - 25,314 13% Total Revenue 22,763,295 118,077 197,053 101,661 - 22,566,242 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 3,907,705 14,563 291,701 69,399 2,246,573 1,369,431 65% Debt Service 8,182,182 - 3,549,640 2,616,949 - 4,632,542 43% Capital 25,529,000 108,486 630,107 2,832,213 5,003,131 19,895,762 22% Transfers Out - - - - - - 0% 37,618,887 123,050 4,471,448 5,518,560 7,249,704 25,897,735 31% Net (14,855,592) (4,973) (4,274,395) (5,416,899) (7,249,704) (3,331,493) Cash Balance 28,235,727 27,317,645 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 River West Development Area (Airport TIF) In 2016, major expenditures (other than debt service) included: Ignition Park Infrastructure; LaSalle Hotel; Safe Routes to School @ Harrison School; Advanced Center for Cancer Care; Lippert; Nello; Western Restriping; Hoffman Hotel; Ignition Park Multi-Tenant Bldg; Ignition Park Land Improvements; Bartlett Roundabout; Coal Line Trail; Patel Hotel/Plaza; Ameriplex Lease; Chet Waggoner Drive; Airport Authority; Ignition Park Signage. Expenditures thus far in 2017 include: $232K for Chet Waggoner Drive; $110K for Four Winds Field Planning Area Improvements. Expenditures Revenue Total Expenditures Staffing Form 3 111 Fund/Department Name Month February Fund/Department Number 422 Date Updated 3/16/2017 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 420,000 - - - - 420,000 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 16,000 1,497 2,908 3,029 - 13,092 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 436,000 1,497 2,908 3,029 - 433,092 1% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 3,284 - - 3,366 3,284 0 100% Debt Service - - - - - - 0% Capital 1,425,008 - - - 300,000 1,125,008 21% Transfers Out - - - - - - 0% 1,428,292 - - 3,366 303,284 1,125,008 21% Net (992,292) 1,497 2,908 (337) (303,284) (691,916) Cash Balance 1,963,966 1,506,488 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 2017 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 February Fund/Department Number 425 Date Updated 3/16/2017 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 1,706 127 252 334 - 1,454 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 195,308 14,069 24,411 21,819 - 170,897 12% Transfers In - - - - - - 0% Total Revenue 197,014 14,196 24,663 22,153 - 172,351 13% Personnel - - - - - - 0% Supplies 10,342 14 145 460 - 10,197 1% Services 147,824 9,288 14,298 8,870 - 133,526 10% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% 158,166 9,302 14,443 9,330 - 143,723 9% Net 38,848 4,894 10,220 12,823 - 28,628 Cash Balance 197,030 221,639 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 Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Bradley Co. Form 3 113 Fund/Department Name Month February Fund/Department Number 429 Date Updated 3/16/2017 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 3,000,000 - - - - 3,000,000 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - 700 1,050 - - (1,050) 0% Interest Earnings 57,000 5,999 11,576 15,244 - 45,424 20% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,057,000 6,699 12,626 15,244 - 3,044,374 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 315,219 45,644 72,624 30,000 192,136 50,459 84% Debt Service - - - - - - 0% Capital 10,287,477 - 164 55,611 2,261,438 8,025,876 22% Transfers Out - - - - - - 0% 10,602,696 45,644 72,788 85,611 2,453,574 8,076,335 24% Net (7,545,696) (38,945) (60,162) (70,367) (2,453,574) (5,031,960) Cash Balance 7,815,488 7,490,818 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 2017 include: East Bank Pase 5 CSO; Howard Park Ice Rink; Michiana Brick Demolition; Niles/Jefferson Bridge Tunnel; Newman Center Armory; and Perley School (Safe Routes to School) 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 February Fund/Department Number 430 Date Updated 3/16/2017 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 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 3,420 6,528 12,174 - 26,472 20% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 1,448,127 561,229 561,229 - - 886,898 39% Total Revenue 3,881,127 564,649 567,757 12,174 - 3,313,370 15% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 19,188 - - 152,450 19,188 (0) 100% Debt Service - - - - - - 0% Capital 6,898,238 12,530 158,654 1,800 668,982 6,070,602 12% Transfers Out - - - - - - 0% 6,917,426 12,530 158,654 154,250 688,170 6,070,602 12% Net (3,036,299) 552,119 409,103 (142,075) (688,170) (2,757,232) Cash Balance 5,043,520 5,953,303 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 2016 include: Chippewa Improvements, Ireland & Miami Area Improvements, and Safe Routes to School (Perley). Major expenditures in 2017 are expected to be: $900K for completion of the Chippewa Roundabout and $280K for Bowen Street Improvements. Expenditures Revenue Total Expenditures Staffing Form 3 115 Fund/Department Name Month February Fund/Department Number 432 Date Updated 3/16/2017 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 6,000 3,484 7,130 10,603 - (1,130) 119% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 6,000 3,484 7,130 10,603 - (1,130) 119% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,961,668 - 3,961,667 365,835 - 1 100% Capital - - - - - - 0% Transfers Out 887,127 - - - - 887,127 0% 4,848,795 - 3,961,667 365,835 - 887,128 82% Net (4,842,795) 3,484 (3,954,537) (355,232) - (888,258) Cash Balance 903,728 4,947,163 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. The bond was paid off in February 2017. The Redevelopment Commission passed a resolution in February to close the allocation area so no more TIF revenues will be collected. We will soon transfer the remaining cash to South Side #1 (Fund 430) and close this fund. $201,724 payment in 2015 is return of prior year taxes to St. Joseph County. Form 3 116 Fund/Department Name Month February Fund/Department Number 435 Date Updated 3/16/2017 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 327,108 - - - - 327,108 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 750 120 197 289 - 553 26% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 327,858 120 197 289 - 327,661 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 9,104 - - - 4,200 4,904 46% Debt Service 335,112 150,000 150,000 140,000 - 185,112 45% Capital - - - - - - 0% Transfers Out - - - - - - 0% 344,216 150,000 150,000 140,000 4,200 190,016 45% Net (16,358) (149,880) (149,803) (139,711) (4,200) 137,645 Cash Balance 6,930 11,954 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 as early as available cash allows. Form 3 117 Fund/Department Name Month February Fund/Department Number 436 Date Updated 3/16/2017 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 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 2,109 - 2,058 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,300,903 - 442 213,108 - 3,300,461 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services 65,050 - - - - 65,050 0% Debt Service 3,365,181 446,589 1,683,089 1,684,089 - 1,682,092 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% 3,430,231 446,589 1,683,089 1,684,089 - 1,747,142 49% Net (129,328) (446,589) (1,682,647) (1,470,981) - 1,553,319 Cash Balance 713,706 149,037 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 February Fund/Department Number 433 Date Updated 3/16/2017 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 135 6 13 18 - 122 10% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 135 6 13 18 - 122 10% 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 13 18 - (4,378) Cash Balance 8,466 8,720 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 February Fund/Department Number 439 Date Updated 3/16/2017 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 - 1,641 3,255 4,625 - (3,255) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - 1,641 3,255 4,625 - (3,255) 0% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net - 1,641 3,255 4,625 - (3,255) Cash Balance 2,153,678 2,277,931 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. Expenditures Revenue Total Expenditures Staffing Form 3 120 Fund/Department Name Month February Fund/Department Number 454 Date Updated 3/16/2017 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 3,900 292 580 767 - 3,320 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,900 292 580 767 - 3,320 15% 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) 292 580 767 - (46,680) Cash Balance 383,675 380,389 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 February Fund/Department Number 754 Date Updated 3/17/2017 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 - - - - - - 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 2,639,206 - 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 February Fund/Department Number 315 Date Updated 3/16/2017 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 14,000 792 1,572 2,098 - 12,428 11% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 14,000 792 1,572 2,098 - 12,428 11% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 14,000 792 1,380 747 - 12,620 10% 14,000 792 1,380 747 - 12,620 10% Net - - 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 February Fund/Department Number 317 Date Updated 3/16/2017 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 5,000 391 776 1,027 - 4,224 16% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,000 391 776 1,027 - 4,224 16% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% - - - - - - 0% Net 5,000 391 776 1,027 - 4,224 Cash Balance 513,242 508,846 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 February Fund/Department Number 328 Date Updated 3/16/2017 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 15,000 1,323 2,627 3,505 - 12,374 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,000 1,323 2,627 3,505 - 12,374 18% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 15,000 1,323 2,306 1,248 - 12,694 15% 15,000 1,323 2,306 1,248 - 12,694 15% Net - - 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 February Fund/Department Number 752 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,000 169 169 - - 1,831 8% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 3,866,169 772,500 772,500 - - 3,093,669 20% Total Revenue 3,868,169 772,669 772,669 - - 3,095,500 20% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,868,169 - - - - 3,868,169 0% Capital - - - - - - 0% Transfers Out - 735,236 735,236 - - (735,236) 0% 3,868,169 735,236 735,236 - - 3,132,933 19% Net - 37,433 37,433 - - (37,433) Cash Balance 1,270,203 - 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 February Fund/Department Number 756 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 1,000 179 179 - - 821 18% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 854,784 - - - - 854,784 0% Total Revenue 855,784 179 179 - - 855,605 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 - 179 179 - - (179) Cash Balance 2,108,619 - 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 February Fund/Department Number 758 Date Updated 3/17/2017 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 - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants/Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - 31 31 - - (31) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 3,960,668 3,961,667 3,961,667 - - (999) 100% Total Revenue 3,960,668 3,961,697 3,961,697 - - (1,029) 100% Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,960,668 - - - - 3,960,668 0% Capital - - - - - - 0% Transfers Out 561,000 561,229 561,229 - - (229) 100% 4,521,668 561,229 561,229 - - 3,960,439 12% Net (561,000) 3,400,468 3,400,468 - - (3,961,468) Cash Balance 3,961,585 - 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