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HomeMy WebLinkAboutFund Revenue and Expenditures Report 2000-2017 Amended BudgetPeriod Ending: December 31, 2016 Issued By: Administration/Finance Date Prepared: March 29, 2017 City of South Bend Fund Revenue and Expenditures 2000 - 2017 Page Contents 2 Introduction 3 Index of Funds 7 Individual Fund Charts - for individual page numbers, please see the Index of 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 Controller Jennifer Hockenhull Director of Treasury Rahman Johnson Sr Budget Analyst Amy O'Connor Introduction Cash vs Accrual Basis Reading the Graphs Revenues and Expenditures provide information about the activity within each year and are indicated by the blue and orange bars. Their values are read along the left vertical axis. Ending Cash Balances provide the position at the end of each period and is indicated by the black trend line. Its value is read along the right vertical axis. The report was prepared on a cash basis from data found in the City's Naviline accounting system. In Indiana, local government budgets are prepared on a cash basis rather than the accrual or modified accrual basis that is used for year-end financial reporting. The values shown annually are thus based on actual receipts or disbursements of cash. By comparison, most larger businesses operate on an accrual basis, where revenues or disbursements include amounts that are soon to be received or paid. The graphs contained in this report are known as combination graphs because they contain more than one kind of data element. The typical graph looks like this: An increase or decrease in the cash balance can be explained by a corresponding increase or decrease in revenues/expenditures. For example, the sharp drop in the cash balance in 2008, as seen above, was the result of much lower revenue income that year. The revenue was subsequently received in the following year as indicated by the very large revenue bar in 2009 and, thus, the cash balance was restored to roughly its same level as before. The City of South Bend Department of Administration and Finance has prepared this report of revenue and expenditures by fund for the period 2000 through the 2017 budget year. The purpose of the report is to summarize the trends and provide historical context in fund revenue and expenditures over an extended period of time. If you have any questions, please contact John Murphy, City Controller, at (574) 235-7678 or Jennifer Hockenhull, Deputy City Controller, at (574) 235-9822. Fund Revenue and Expenditures Report Introduction 2 Fund Name Page Fund Name Page 101 General Fund 4 427 Redevelopment Sample-Ewing-T J X Fund 83 102 Rainy Day Fund 5 428 Redevelopment District Capital-A E D A 2003 Fund 84 103 Excess Levy Fund 6 429 TIF - River East Development Area (NE Dev) Fund 85 201 Park Department Fund 7 430 TIF - Southside Development Area #1 Fund 86 202 Motor Vehichle Highway Fund 8 431 TIF - Southside Development Area #2 - Erskine Commons Fund 87 203 Recreation-Nonreverting Fund 9 432 TIF - Southside Development Area #3 - Erskine Village Fund 88 208 Housing Maintenance Fund 10 433 Redevelopment General Fund 89 209 Studebaker/Oliver Revitalization Grants Fund 11 434 Community Revitalization Enhancement District (CRED) Fund 90 210 Economic Development State Grants Fund 12 435 TIF - Douglas Road Fund 91 211 Dept of Community Investment Administration Fund 13 436 TIF - River East Residential (NE Res) Fund 92 212 Dept of Community Investment Grant Fund 14 438 Coveleski Bond Const. Fund 93 213 Police Federal Grant Fund 15 439 Certified Technology Park Fund 94 215 Police Traffic Account Fund 16 445 Gift, Donation, Bequest Fund 95 216 State Seized Drug Money Fund 17 450 Palais Historic Preservation Fund 96 217 Gift, Donation, Bequest Fund 18 454 Airport Urban Enterprise Zone Fund 97 218 Police Dept Curfew Violation Fund 19 600 Consolidated Building Fund 98 219 Unsafe Building Fund 20 601 Parking Garage Fund 99 220 Law Enforcement Continuing Education Fund 21 610 Solid Waste Fund 100 221 Landlord Registration Fund 22 611 Solid Waste Depreciation Fund 101 222 Central Services Fund 23 619 Blackthorn Golf Course Fund 102 224 Central Services Capital Fund 24 620 Water Works General Fund 103 226 Liability Insurance Premium Reserve Fund 25 621 Water Works Srlf Equipment Cost Replacement Reserve Fund 104 227 Loss Recovery Fund 26 622 Water Works Depreciation Fund 105 230 Build Indiana Fund 27 623 Water Works Construction Fund 106 244 Emergency Telephone System Fund 28 624 Water Works Deposit Fund 107 249 Public Safety - Local Option Income Tax Fund 29 625 Water Works Sinking Fund 108 250 General Grant Fund 30 626 Water Works Bond Reserve Fund 109 251 Local Roads & Streets Fund 31 627 Water Works 1997 Bond Fund 110 252 Excess Welfare Distribution Fund 32 628 2000 Water Works Srlf Revenue Bond Reserve Fund 111 257 LOIT 2016 Special Distribution Fund 33 629 Water Works Debt Reserve-Operations & Maintenance Fund 112 258 Human Rights Federal Fund 34 630 Clay Water General Fund 113 271 East Race Waterway Fund 35 632 Clay Water Deposit Fund 114 272 Special Events Fund 36 640 Sewer Insurance Fund 115 273 Morris & Palais Marketing Fund 37 641 Sewage Operations & Maintenance Fund 116 278 Take Home Vehicle-Police Fund 38 642 Sewage Depreciation Fund 117 279 IT / Innovation / 311 Call Center Fund 39 643 Sewage Works Operations & Maintenance Reserve Fund 118 280 Police Block Grants Fund 40 644 Sewer-Water Leak Insurance Fund 119 281 Economic Develop Commission-Revenue Bonds Fund 41 645 2004/2006 Sewer Bond Fund 120 287 Emergency Medical Services Capital Fund 42 646 1993 Sewage Revenue Bond Reserve Fund 121 288 Emergencey Medical Services Operating Fund 43 647 2007 Sewer Bond Fund 122 289 Hazardous Materials Fund 44 649 Sewage Works Sinking Fund 123 290 Firearms Training Fund 45 650 Clay Sewage General Fund 124 291 Indiana River Rescue Fund 46 651 2007B Sewer Bond Fund 125 292 Police Grants Fund 47 653 Sewage Works Debt Service Reserve Fund 126 294 Police Academy Fund 48 655 Project Releaf Fund 127 295 COPS MORE Grant Fund 49 656 1998 Sewage Revenue Bond Reserve Fund 128 299 Federal Drug Enforcement Fund 50 657 Sewage Equipment Replacement Cost Reserve Fund 129 305 S B C D A 2003 Bond Proceeds Fund 51 658 2010 Sewer Bond Fund 130 310 Redevelopment Commission Studebaker Bond Fund 52 659 2011 Sewer Bond Fund 131 312 Debt Service Redevelopment Parking Fund 53 661 2012 Sewer Bond Fund 132 313 Hall of Fame Debt Service Fund 54 664 2013A Sewer Refund Bonds Fund 133 314 1990 S B C D A T I F L/P Bond Fund 55 666 2015 Sewer Bond Refunding Issuance Fund 134 315 Airport 2003 Debt Reserve Fund 56 670 Century Center Fund 135 316 Airport Tax Exempt Fund 57 671 Century Center Capital Fund 136 317 Coveleski Bond Debt Service Reserve Fund 58 672 Century Center Energy Savings Bond Fund 137 318 Redevelopment-Century Center Bond Fund 59 677 Hall of Fame Capital Fund 138 319 Blackthorn Debt Service Fund 60 701 Fire Pension Fund 139 320 Michigan Street Garage Tax Exempt Fund 61 702 Police Pension Fund 140 321 Underground Garage Taxable Fund 62 703 Police/Fire State Pension Fund 141 324 TIF - River West Development Area (Airport) Fund 63 704 Law Enforcement Continuing Education Fund 142 328 S B C D A 2003 Debt Reserve Fund 64 705 K-9 Unit Fund 143 377 Professional Sports Development Area (PSDA) Fund 65 709 Payroll Fund 144 401 Coveleski Stadium Capital Fund 66 711 Self-Funded Employee Benefits Fund 145 403 Zoo Endowment Fund 67 712 Public Employees Retirement Fund (PERF) 146 404 County Option Income Tax (COIT) Fund 68 713 Unemployment Compensation Fund 147 405 Park Nonreverting Capital Fund 69 718 State Tax Withholding Fund 148 406 Cumulative Capital Development Fund 70 725 Morris / Palais Box Office Fund 149 407 Cumulative Capital Improvement Fund 71 726 Police Distributions Payable Fund 150 408 Economic Development Income Tax (EDIT) Fund 72 730 City Cemetery Trust Fund 151 409 Cumulative Sewer Fund 73 750 Equipment/Vehicle Leasing Fund 152 410 Urban Development Action Grants (UDAG) Fund 74 751 Parks Bond Capital Fund 153 412 Major Moves Construction Fund 75 752 South Bend Redevelopment Authority Fund 154 414 TIF - Allocation Sample-Ewing Fund 76 753 Smart Streets Bond Capital Fund 155 416 Morris Performing Arts Center Capital Fund 77 754 Industrial Revolving Fund 156 420 TIF - S B C D A Downtown Fund 78 755 South Bend Building Corp Fund 157 422 TIF - West Washington Fund 79 756 Smart Streets Debt Service Fund 158 424 TIF - S B C D A-Building Operations Fund 80 757 Parks Bond Debt Service Fund 159 425 TIF - Leighton Plaza (Redevelop Retail) Fund 81 758 Erskine Village Debt Service Fund 160 426 TIF - Central Medical Service Area Fund 82 Index of Funds Fund Revenue and Expenditures Report Index of Funds 3 General Fund 101 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 50,646,280$ 49,894,232$ 752,048$ 18,119,066$ 2001 Actual 52,905,501 53,307,555 (402,054) 17,717,012 2002 Actual 55,279,757 54,879,332 400,426 18,117,437 2003 Actual 60,486,418 50,326,966 10,159,452 28,276,889 2004 Actual 40,898,471 65,927,096 (25,028,625) 3,248,264 2005 Actual 66,473,619 41,074,791 25,398,828 28,647,092 2006 Actual 68,133,187 70,071,730 (1,938,542) 26,708,550 2007 Actual 68,193,966 70,493,519 (2,299,554) 24,408,996 2008 Actual 33,930,400 48,675,874 (14,745,474) 9,663,522 2009 Actual 96,281,652 79,736,246 16,545,406 26,208,928 2010 Actual 61,449,942 59,183,026 2,266,916 28,475,844 2011 Actual 60,911,664 61,433,432 (521,768) 27,954,076 2012 Actual 63,585,270 63,333,498 251,771 28,205,848 2013 Actual 62,367,950 62,185,707 182,243 28,388,091 2014 Actual 55,106,209 54,809,727 296,482 28,684,573 2015 Actual 53,719,612 52,005,141 1,714,471 30,399,044 2016 Actual 56,446,383 52,482,276 3,964,107 34,363,151 2017 Budget 58,587,268 59,967,305 (1,380,037) 32,983,114 Total 1,065,403,550$ 1,049,787,454$ 15,616,096$ Notes Circuit breaker property tax caps were phased in beginning in 2009. The caps have reduced property tax revenue in the General Fund. 2008-2009: Property taxes normally received in December weren't received until the following January. In 2014, Public Safety LOIT revenues and expenditures were transferred from this fund to the PS LOIT Fund 249. The City maintains healthy cash reserves in this fund despite the circuit breaker property tax caps. $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 101 4 Rainy Day Fund 102 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual 2,049,592 - 2,049,592 2,049,592 2005 Actual 74,033 - 74,033 2,123,625 2006 Actual 105,664 - 105,664 2,229,289 2007 Actual 102,063 - 102,063 2,331,352 2008 Actual 3,393,886 5,700,000 (2,306,114) 25,238 2009 Actual 6,485,255 - 6,485,255 6,510,493 2010 Actual 2,010,972 - 2,010,972 8,521,465 2011 Actual 24,477 25,000 (523) 8,520,942 2012 Actual 67,239 - 67,239 8,588,180 2013 Actual 29,524 - 29,524 8,617,705 2014 Actual 29,473 - 29,473 8,647,178 2015 Actual 31,704 - 31,704 8,678,882 2016 Actual 1,487,609 - 1,487,609 10,166,491 2017 Budget 60,000 - 60,000 10,226,491 Total 15,951,491$ 5,725,000$ 10,226,491$ Notes Special State distributions of COIT and EDIT revenue were received in 2004, 2008, 2009, and 2010. The monies were required to be deposited in this fund. In 2008, this fund temporarily loaned money to the General Fund, due to delays in property tax billing. The loan was paid back in 2009. In 2016, the City received a special local income tax distribution. $1,405,850 of the distrubution was deposited into this fund. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 102 5 Excess Levy Fund 103 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual 768,640 - 768,640 768,640 2006 Actual 10,148 745,894 (735,746) 32,894 2007 Actual - - - 32,894 2008 Actual 742 - 742 33,637 2009 Actual 285 - 285 33,922 2010 Actual 185,180 - 185,180 219,102 2011 Actual 261 219,363 (219,102) - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual 3,648 - 3,648 3,648 2015 Actual 12 - 12 3,660 2016 Actual 13 3,673 (3,660) - 2017 Budget - - - - Total 968,930$ 968,930$ -$ Notes Excess levy distributions of property taxes that are received from the State are deposited here. They are used to reduce future property tax levies. $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 103 6 Park Department Fund 201 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 9,313,416$ 9,850,119$ (536,703)$ 1,451,518$ 2001 Actual 10,285,999 10,787,902 (501,903) 949,615 2002 Actual 9,966,237 9,630,616 335,620 1,285,236 2003 Actual 10,738,841 6,801,678 3,937,163 5,222,399 2004 Actual 9,050,848 14,198,630 (5,147,782) 74,616 2005 Actual 11,216,400 9,346,464 1,869,937 1,944,553 2006 Actual 11,604,318 11,214,399 389,920 2,334,473 2007 Actual 11,869,521 11,034,513 835,008 3,169,480 2008 Actual 6,177,674 7,887,778 (1,710,103) 1,459,377 2009 Actual 17,628,798 15,238,292 2,390,506 3,849,883 2010 Actual 11,566,176 11,036,575 529,601 4,379,483 2011 Actual 11,989,054 11,745,214 243,839 4,623,322 2012 Actual 12,275,385 12,013,356 262,030 4,885,352 2013 Actual 11,768,205 12,398,397 (630,192) 4,255,160 2014 Actual 10,823,968 11,578,493 (754,526) 3,500,634 2015 Actual 11,031,940 10,618,649 413,291 3,913,925 2016 Actual 11,355,394 10,778,878 576,515 4,490,441 2017 Budget 13,801,132 13,659,970 141,162 4,631,603 Total 202,463,306$ 199,819,924$ 2,643,382$ Notes 2008-2009: Property taxes normally received in December weren't received until the following January. In 2017, the City's various maintenance activities were consolidated under the new Venues, Parks, and Arts Department and will be paid out of this fund. Budgeted revenue and expenditures were increased in 2017 to cover the cost of the maintenance activities that were transferred to this fund. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 201 7 Motor Vehichle Highway Fund 202 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,171,498$ 3,328,374$ (156,876)$ 844,565$ 2001 Actual 3,144,832 3,364,982 (220,149) 624,416 2002 Actual 3,035,967 3,379,600 (343,633) 280,783 2003 Actual 3,345,547 3,353,865 (8,318) 272,466 2004 Actual 3,476,824 3,571,280 (94,456) 178,009 2005 Actual 3,571,311 3,554,985 16,326 194,335 2006 Actual 4,347,246 3,183,124 1,164,121 1,358,456 2007 Actual 4,150,151 3,042,160 1,107,991 2,466,447 2008 Actual 5,267,737 5,131,045 136,692 2,603,140 2009 Actual 5,101,624 4,822,537 279,087 2,882,227 2010 Actual 5,397,546 6,267,588 (870,042) 2,012,185 2011 Actual 5,564,839 6,163,001 (598,163) 1,414,022 2012 Actual 7,605,801 6,748,090 857,711 2,271,733 2013 Actual 9,139,123 7,730,942 1,408,182 3,679,915 2014 Actual 8,992,353 8,774,789 217,564 3,897,479 2015 Actual 9,944,417 8,630,945 1,313,473 5,210,952 2016 Actual 9,582,759 8,671,204 911,556 6,122,507 2017 Budget 9,934,110 11,565,531 (1,631,421) 4,491,086 Total 104,773,687$ 101,284,042$ 3,489,645$ Notes Historically, this fund has received its revenues through gasoline taxes, but since 2008 has also received wheel tax revenues. Currently, it receives transfers from COIT to support the curb and sidewalk program and from EDIT to support street department operations. The transfer amount has increased over the past few years. Expenditures are projected to increased in 2017 due to repair costs and the need for additional equipment. The State of Indiana is currently working on a revised road funding plan that will help with the repair and maintenance of City roads. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 202 8 Recreation-Nonreverting Fund 203 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 396,773$ 393,851$ 2,922$ 252,313$ 2001 Actual 607,415 544,952 62,463 314,776 2002 Actual 738,796 666,915 71,880 386,657 2003 Actual 735,362 683,082 52,280 438,936 2004 Actual 881,293 868,867 12,426 451,362 2005 Actual 838,752 849,677 (10,925) 440,437 2006 Actual 1,002,567 839,610 162,958 603,395 2007 Actual 1,034,473 1,017,917 16,556 619,951 2008 Actual 1,148,500 1,072,630 75,870 695,821 2009 Actual 1,027,465 1,045,543 (18,077) 677,743 2010 Actual 996,098 1,023,118 (27,020) 650,723 2011 Actual 1,023,636 1,065,108 (41,472) 609,251 2012 Actual 1,039,835 977,954 61,881 671,132 2013 Actual 1,003,318 896,201 107,117 778,249 2014 Actual 945,486 908,683 36,803 815,052 2015 Actual 1,008,138 1,001,550 6,589 821,640 2016 Actual 942,047 954,996 (12,948) 808,692 2017 Budget 1,381,787 1,599,683 (217,896) 590,796 Total 16,751,743$ 16,410,338$ 341,405$ Notes This fund accounts for recreation programs and events that are self supporting through user fees or sponsorships and donations. This fund is budgeted generally to cover costs of programs. Typically programs fluctuate in participants so budgets are set to cover revenue and expenses on the high side. Actual revenue and expenses reflect what actually happened. $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 203 9 Housing Maintenance Fund 208 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 100,000$ 2001 Actual - - - 100,000 2002 Actual - - - 100,000 2003 Actual - - - 100,000 2004 Actual - - - 100,000 2005 Actual - - - 100,000 2006 Actual - 100,000 (100,000) - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ 100,000$ (100,000)$ Notes This fund was established in 1988 by Council resolution. There has been no activity in the fund since prior to 2000. The fund was finally closed and its balance transferred to the General Fund in 2006. $- $20 $40 $60 $80 $100 $120 $- $20 $40 $60 $80 $100 $120 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 208 10 Studebaker/Oliver Revitalization Grants Fund 209 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual 307,008 134,192 172,816 172,816 2002 Actual 736,724 905,463 (168,738) 4,078 2003 Actual 1,697,240 867,451 829,789 833,867 2004 Actual 151,571 85,214 66,357 900,223 2005 Actual 796,407 161,792 634,615 1,534,838 2006 Actual 893,617 1,400,386 (506,769) 1,028,069 2007 Actual 1,388,715 665,114 723,601 1,751,670 2008 Actual 388,270 235,856 152,413 1,904,083 2009 Actual 251,059 147,812 103,247 2,007,330 2010 Actual 683,782 891,080 (207,298) 1,800,032 2011 Actual 411,454 974,693 (563,239) 1,236,792 2012 Actual 5,485 162,602 (157,117) 1,079,675 2013 Actual 3,712 - 3,712 1,083,387 2014 Actual 3,705 - 3,705 1,087,092 2015 Actual 134,906 116,482 18,424 1,105,516 2016 Actual 283,085 535,017 (251,933) 853,584 2017 Budget 104,000 539,393 (435,393) 418,191 Total 8,240,740$ 7,822,549$ 418,191$ Notes This fund is used to account for various grants relating to Studebaker/Oliver area and brownfields. Revenues and expenditures in this fund are grant and project specific and will vary from year to year. There is no cash reserve requirement for this fund. $- $500 $1,000 $1,500 $2,000 $2,500 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 209 11 Economic Development State Grants Fund 210 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 37,424$ 30,502$ 6,922$ 178,712$ 2001 Actual 1,317,543 1,292,468 25,075 203,787 2002 Actual 4,191,902 4,089,209 102,693 306,479 2003 Actual 1,864,666 1,458,872 405,794 712,273 2004 Actual 1,693,117 1,608,678 84,439 796,712 2005 Actual 336,591 677,580 (340,989) 455,723 2006 Actual 68,184 196,596 (128,412) 327,311 2007 Actual 695,248 200,313 494,935 822,246 2008 Actual 355,484 272,800 82,684 904,931 2009 Actual 306,625 214,199 92,426 997,357 2010 Actual 3,289,538 2,711,823 577,714 1,575,071 2011 Actual 1,039,422 1,709,445 (670,024) 905,048 2012 Actual 220,472 207,065 13,407 918,455 2013 Actual 238,066 807,570 (569,505) 348,950 2014 Actual 73,043 92,370 (19,327) 329,623 2015 Actual 1,013,084 1,182,357 (169,273) 160,350 2016 Actual 1,895,275 1,705,246 190,029 350,379 2017 Budget 73,512 509,757 (436,245) (85,866) Total 18,709,193$ 18,966,849$ (257,656)$ Notes Revenues and expenditures in this fund are grant and project specific and will vary from year to year. There is no cash reserve requirement for this fund. 2015 and 2016 had significant activity because of 2 grants: $2M for ND Turbo project and $1.6M for Blight Elimination Program. $(200) $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 210 12 Dept of Community Investment Administration Fund 211 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual 2,484,130 1,967,917 516,213 516,213 2012 Actual 2,093,424 2,025,601 67,823 584,037 2013 Actual 2,491,611 2,168,332 323,278 907,315 2014 Actual 2,360,377 2,192,854 167,524 1,074,839 2015 Actual 2,493,340 2,447,594 45,746 1,120,584 2016 Actual 2,623,192 2,383,619 239,573 1,360,157 2017 Budget 2,291,309 2,650,376 (359,067) 1,001,090 Total 16,837,383$ 15,836,293$ 1,001,090$ Notes This fund was established in 2011 to account for the activities of the Department of Community Investment, formerly known as the Department of Economic Development. This fund receives an operating transfer from the EDIT Fund (408). Cash reserves are expected to decrease in 2017 due to an increase in inter-fund allocations for administration and technology costs and a decrease in the EDIT transfer to this fund. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 211 13 Dept of Community Investment Grant Fund 212 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 5,207,374$ 6,050,287$ (842,913)$ 720,199$ 2001 Actual 5,865,692 5,987,719 (122,027) 598,172 2002 Actual 9,467,402 6,342,547 3,124,855 3,723,027 2003 Actual 6,446,885 8,827,826 (2,380,941) 1,342,086 2004 Actual 5,743,792 6,545,210 (801,418) 540,668 2005 Actual 6,376,238 6,223,741 152,497 693,165 2006 Actual 9,178,160 7,273,531 1,904,629 2,597,795 2007 Actual 5,958,809 6,506,323 (547,514) 2,050,280 2008 Actual 9,305,082 7,197,973 2,107,109 4,157,389 2009 Actual 4,672,754 7,359,997 (2,687,243) 1,470,146 2010 Actual 7,520,250 8,488,473 (968,223) 501,923 2011 Actual 6,106,647 6,308,997 (202,350) 299,573 2012 Actual 4,159,815 3,945,047 214,769 514,341 2013 Actual 4,483,441 4,407,620 75,821 590,162 2014 Actual 4,823,850 4,622,372 201,478 791,640 2015 Actual 2,674,985 2,914,311 (239,327) 552,313 2016 Actual 3,143,687 3,454,687 (311,000) 241,313 2017 Budget 5,549,840 5,455,838 94,002 335,315 Total 106,684,703$ 107,912,499$ (1,227,796)$ Notes Revenues and expenditures in this fund are grant and project specific and will vary from year to year. This fund accounts for various grants including Community Development Block Grants (CDBG). There is no cash reserve requirement for this fund. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 212 14 Police Federal Grant Fund 213 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 90,053$ 90,053$ -$ -$ 2001 Actual 102,890 102,890 - - 2002 Actual 104,968 104,968 - - 2003 Actual 91,520 91,520 - - 2004 Actual 86,743 86,743 - - 2005 Actual 77,922 77,922 - - 2006 Actual 50,935 50,935 - - 2007 Actual 58,532 58,532 - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 663,563$ 663,563$ -$ Notes This fund was closed in 2008. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $20 $40 $60 $80 $100 $120 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 213 15 Police Traffic Account Fund 215 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 122,589$ 155,596$ (33,007)$ 55,388$ 2001 Actual 69,411 106,250 (36,839) 18,549 2002 Actual 70,023 61,943 8,080 26,629 2003 Actual 198 26,827 (26,629) - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 262,221$ 350,616$ (88,395)$ Notes This fund was closed in 2004. $- $10 $20 $30 $40 $50 $60 $- $20 $40 $60 $80 $100 $120 $140 $160 $180 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 215 16 State Seized Drug Money Fund 216 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 44,150$ 45,169$ (1,018)$ 16,192$ 2001 Actual 24,145 23,896 249 16,441 2002 Actual 19,862 12,824 7,037 23,478 2003 Actual 26,791 35,157 (8,366) 15,113 2004 Actual 87,107 59,337 27,769 42,882 2005 Actual 39,756 40,690 (933) 41,949 2006 Actual 51,544 66,066 (14,523) 27,426 2007 Actual 38,026 27,381 10,646 38,072 2008 Actual 49,975 11,606 38,369 76,441 2009 Actual 42,274 7,626 34,648 111,089 2010 Actual 31,634 40,785 (9,150) 101,938 2011 Actual 41,272 16,502 24,770 126,708 2012 Actual 29,005 10,787 18,217 144,925 2013 Actual 27,470 13,729 13,741 158,667 2014 Actual 28,874 - 28,874 187,540 2015 Actual 15,422 3,528 11,894 199,434 2016 Actual 33,900 16,110 17,790 217,224 2017 Budget 36,000 36,000 - 217,224 Total 667,206$ 467,192$ 200,014$ Notes This fund accounts for Law enforcement expenditures financed by the authorized state or local agencies sale of confiscated property. The revenues and expenditures in this fund swing significantly because revenues are not easily forecasted and expenditures aren't directly related to those revenues. $- $50 $100 $150 $200 $250 $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 216 17 Gift, Donation, Bequest Fund 217 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 46,888 20,616 26,272 26,272 2010 Actual 9,502 - 9,502 35,774 2011 Actual 10,856 - 10,856 46,630 2012 Actual 20,862 4,259 16,603 63,233 2013 Actual 11,501 - 11,501 74,735 2014 Actual 175,299 112,016 63,284 138,018 2015 Actual 9,378 82,621 (73,243) 64,775 2016 Actual 148,794 97,000 51,794 116,569 2017 Budget 175,800 38,700 137,100 253,669 Total 608,882$ 355,212$ 253,669$ Notes This fund was established in 2009 to account for miscellaneous contributions to the City for specific projects such as Animal Control; Bicycle Paths; Vacant & Abandoned Properties; Public Art or intention of the gifter, etc. There is no cash reserve requirement for this fund. Since revenues are not constant, the expenditures are usually for on-time purchases. 2016 appropriation for public art project(s); freezer for Animal Control and bike path supplies funded by outside funders. Future projects are decided based on need and other outside donations. $- $50 $100 $150 $200 $250 $300 $- $20 $40 $60 $80 $100 $120 $140 $160 $180 $200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 217 18 Police Dept Curfew Violation Fund 218 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,727$ 3,770$ (43)$ 29,656$ 2001 Actual 1,416 16,020 (14,604) 15,052 2002 Actual 413 3,040 (2,628) 12,424 2003 Actual 7,393 376 7,017 19,441 2004 Actual 3,243 12,546 (9,304) 10,137 2005 Actual 3,839 2,080 1,759 11,896 2006 Actual 1,115 4,162 (3,047) 8,849 2007 Actual 1,480 552 928 9,777 2008 Actual 2,254 3,769 (1,515) 8,262 2009 Actual 1,530 1,777 (247) 8,015 2010 Actual 1,247 - 1,247 9,262 2011 Actual 1,153 - 1,153 10,415 2012 Actual 470 - 470 10,885 2013 Actual 663 - 663 11,548 2014 Actual 465 - 465 12,013 2015 Actual 206 - 206 12,219 2016 Actual 322 - 322 12,541 2017 Budget 1,000 1,000 - 12,541 Total 31,934$ 49,091$ (17,157)$ Notes This fund receives revenue from Juvenile Positive Assistance, which accounts for monies received from penalties paid for curfew violations. Expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau. $- $5 $10 $15 $20 $25 $30 $35 $- $2 $4 $6 $8 $10 $12 $14 $16 $18 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 218 19 Unsafe Building Fund 219 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual 1,142,474 770,740 371,735 371,735 2017 Budget 793,757 902,746 (108,989) 262,746 Total 1,936,231$ 1,673,486$ 262,746$ Notes This fund was established to account for the activities of the Neighborhood Enhancement Activity Team (NEAT) Crew, charged with maintaining property standards regarding property cleanliness and upkeep. The City's mowing and graffiti removal programs are also run through this fund. The NEAT Crew is a subset of Code Enforcement. $- $50 $100 $150 $200 $250 $300 $350 $400 $- $200 $400 $600 $800 $1,000 $1,200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 219 20 Law Enforcement Continuing Education Fund 220 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 161,545$ 19,146$ 142,398$ 142,876$ 2001 Actual 64,637 42,653 21,984 164,860 2002 Actual 115,075 89,921 25,154 190,014 2003 Actual 89,251 57,360 31,891 221,905 2004 Actual 254,037 208,504 45,533 267,438 2005 Actual 296,495 220,080 76,415 343,853 2006 Actual 389,212 275,325 113,888 457,741 2007 Actual 390,316 283,118 107,199 564,939 2008 Actual 394,275 244,077 150,197 715,137 2009 Actual 339,489 196,511 142,978 858,115 2010 Actual 661,879 576,017 85,862 943,976 2011 Actual 297,899 200,636 97,263 1,041,239 2012 Actual 279,858 233,890 45,968 1,087,207 2013 Actual 194,528 300,509 (105,981) 981,226 2014 Actual 205,889 225,278 (19,389) 961,837 2015 Actual 309,033 361,330 (52,297) 909,540 2016 Actual 298,482 371,885 (73,403) 836,137 2017 Budget 221,500 788,422 (566,922) 269,215 Total 4,963,399$ 4,694,661$ 268,737$ Notes This fund is used ro account for the cost of police officers' continuing education, training, supplies and equipment. $- $200 $400 $600 $800 $1,000 $1,200 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 220 21 Landlord Registration Fund 221 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual 1,225 - 1,225 1,225 2017 Budget 1,000 1,000 - 1,225 Total 2,225$ 1,000$ 1,225$ Notes Thisfund was established to track revenues and expenditures related to the new Landlord Registration ordinance as enacted by the Common Council in 2016. The proceeds from the registration, $5 per year, will fund Code Enforcement's costs of the program. There is a penalty of $100 to $500 per landlord for failure to comply with the new ordinance. Any revenues from penalties will be used to subsidize the City's Curb and Sidewalk program. $- $0 $0 $1 $1 $1 $1 $1 $- $0 $0 $1 $1 $1 $1 $1 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 221 22 Central Services Fund 222 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,544,330$ 2,357,201$ 187,129$ (884,503)$ 2001 Actual 2,568,763 2,276,247 292,517 (591,987) 2002 Actual 2,629,744 2,506,204 123,540 (468,447) 2003 Actual 2,710,750 2,553,759 156,991 (311,456) 2004 Actual 2,724,333 2,801,129 (76,796) (388,252) 2005 Actual 2,689,545 2,992,785 (303,240) (691,492) 2006 Actual 2,579,215 2,779,998 (200,782) (892,275) 2007 Actual 2,705,756 3,039,215 (333,459) (1,225,733) 2008 Actual 3,509,704 2,817,319 692,385 (533,349) 2009 Actual 3,103,125 2,653,092 450,033 (83,316) 2010 Actual 3,281,538 2,695,398 586,139 502,823 2011 Actual 3,341,394 2,844,060 497,335 1,000,158 2012 Actual 6,708,058 6,617,560 90,498 1,090,656 2013 Actual 7,254,876 6,879,826 375,051 1,465,707 2014 Actual 7,064,135 6,990,391 73,744 1,539,451 2015 Actual 7,380,273 7,589,931 (209,658) 1,329,793 2016 Actual 7,478,312 7,388,697 89,614 1,419,407 2017 Budget 8,308,569 8,554,643 (246,074) 1,173,333 Total 78,582,420$ 76,337,454$ 2,244,966$ Notes This fund is used to account for the cost of services provided internally to other City depts. Beginning in 2012, all electricity and natural gas utility bills have been paid through this fund and then allocated back to the original departments with a surcharge that is used to fund the Sustainability Office. $(1,500) $(1,000) $(500) $- $500 $1,000 $1,500 $2,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 222 23 Central Services Capital Fund 224 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual 271,929 85,294 186,635 186,635 2016 Actual 131,519 206,190 (74,670) 111,965 2017 Budget 287,600 326,025 (38,425) 73,540 Total 691,048$ 617,508$ 73,540$ Notes This fund was established in 2015 to track capital expenditures for the Central Services department. This fund receives transfers from the Central Services Operating Fund 222. $- $20 $40 $60 $80 $100 $120 $140 $160 $180 $200 $- $50 $100 $150 $200 $250 $300 $350 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 224 24 Liability Insurance Premium Reserve Fund 226 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,664,838$ 2,026,348$ (361,509)$ 972,948$ 2001 Actual 1,759,532 1,736,444 23,088 996,035 2002 Actual 2,205,226 2,180,685 24,541 1,020,577 2003 Actual 2,437,589 1,543,529 894,060 1,914,637 2004 Actual 2,338,510 1,834,697 503,813 2,418,450 2005 Actual 2,353,602 2,487,641 (134,039) 2,284,411 2006 Actual 2,415,076 2,006,905 408,171 2,692,581 2007 Actual 2,574,877 1,915,138 659,739 3,352,321 2008 Actual 2,712,837 4,735,526 (2,022,689) 1,329,631 2009 Actual 2,044,370 (350,029) 2,394,399 3,724,030 2010 Actual 2,898,051 2,947,012 (48,962) 3,675,069 2011 Actual 3,078,648 2,302,362 776,287 4,451,355 2012 Actual 2,967,527 2,173,470 794,057 5,245,412 2013 Actual 3,009,847 3,069,761 (59,915) 5,185,497 2014 Actual 3,036,215 2,538,359 497,856 5,683,353 2015 Actual 1,347,166 2,511,237 (1,164,072) 4,519,282 2016 Actual 2,275,663 2,195,740 79,923 4,599,205 2017 Budget 3,557,591 3,587,586 (29,995) 4,569,210 Total 44,677,165$ 41,442,412$ 3,234,753$ Notes This fund pays for liability, property, and workers' compensation claims and charges an allocation fee to user departments to cover the cost. In the 2015 budget, not all costs were allocated back to the departments and, as a result, cash reserves declined in 2015. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $(1,000) $- $1,000 $2,000 $3,000 $4,000 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 226 25 Loss Recovery Fund 227 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual 4,462,214 4,460,000 2,214 2,214 2009 Actual 4,901,935 264,637 4,637,298 4,639,512 2010 Actual 16,091 286,795 (270,703) 4,368,809 2011 Actual 224,246 99,400 124,846 4,493,655 2012 Actual 21,894 173,988 (152,094) 4,341,561 2013 Actual 3,845,643 251,171 3,594,472 7,936,033 2014 Actual 22,331 2,091,086 (2,068,754) 5,867,278 2015 Actual 54,051 4,929,591 (4,875,541) 991,738 2016 Actual 8,759 31,636 (22,877) 968,861 2017 Budget 9,000 598,675 (589,675) 379,186 Total 13,566,165$ 13,186,979$ 379,186$ Notes This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund continues to receive, intermittently, monies from similar settlements. The fund is used for capital projects and the Vacant and Abandoned Housing initiative. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 227 26 Build Indiana Fund 230 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual 7,015 7,015 - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 7,015$ 7,015$ -$ Notes This fund was closed in 2006. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $1 $2 $3 $4 $5 $6 $7 $8 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 230 27 Emergency Telephone System Fund 244 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual 214,981 181,310 33,671 33,671 2015 Actual 19 19 - 33,671 2016 Actual - - - 33,671 2017 Budget - - - 33,671 Total 215,000$ 181,329$ 33,671$ Notes This fund was established in 2014 to better track costs related to the City's emergency dispatch center that was funded by State 911 revenue. However, the State mandated consolidation of all dispatch centers within the county the following year. The remaining fund balance will be used to pay the City's portion of PSAP costs. $- $5 $10 $15 $20 $25 $30 $35 $40 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 244 28 Public Safety - Local Option Income Tax Fund 249 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 6,083,195 4,940,000 1,143,195 1,143,195 2011 Actual 5,510,916 4,976,969 533,947 1,677,142 2012 Actual 6,789,332 5,476,534 1,312,798 2,989,940 2013 Actual 6,582,642 7,540,389 (957,746) 2,032,194 2014 Actual 6,384,450 7,122,666 (738,215) 1,293,979 2015 Actual 6,471,577 7,124,598 (653,021) 640,958 2016 Actual 6,797,474 6,499,635 297,839 938,797 2017 Budget 7,473,618 7,462,645 10,973 949,770 Total 52,093,205$ 51,143,435$ 949,770$ Notes This fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. The City has adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety employees that were formerly paid by property taxes. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 249 29 General Grant Fund 250 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 25,000$ -$ 25,000$ 75,000$ 2001 Actual 25,000 10,000 15,000 90,000 2002 Actual - - - 90,000 2003 Actual - 1,419 (1,419) 88,581 2004 Actual - 26,426 (26,426) 62,155 2005 Actual - 250 (250) 61,905 2006 Actual - - - 61,905 2007 Actual - 3,200 (3,200) 58,705 2008 Actual 1,160 - 1,160 59,865 2009 Actual 319 54,786 (54,467) 5,398 2010 Actual 15 5,250 (5,235) 163 2011 Actual - 163 (163) - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 51,494$ 101,494$ (50,000)$ Notes This fund was used for miscellaneous grants. The fund was closed in 2011. $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $- $10 $20 $30 $40 $50 $60 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 250 30 Local Roads & Streets Fund 251 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,150,428$ 4,259,205$ (1,108,777)$ 3,866,259$ 2001 Actual 2,196,295 4,062,246 (1,865,951) 2,000,308 2002 Actual 1,577,325 2,835,310 (1,257,985) 742,323 2003 Actual 1,204,328 1,192,949 11,379 753,702 2004 Actual 3,631,206 3,079,262 551,943 1,305,646 2005 Actual 3,249,552 2,609,583 639,969 1,945,615 2006 Actual 3,103,539 3,898,139 (794,600) 1,151,015 2007 Actual 5,180,984 3,161,207 2,019,777 3,170,792 2008 Actual 1,188,144 1,290,818 (102,674) 3,068,118 2009 Actual 1,068,872 1,445,106 (376,234) 2,691,883 2010 Actual 1,072,859 1,569,986 (497,127) 2,194,756 2011 Actual 1,036,989 2,005,741 (968,752) 1,226,005 2012 Actual 1,029,814 541,521 488,293 1,714,298 2013 Actual 1,008,943 781,866 227,077 1,941,375 2014 Actual 1,060,548 556,064 504,484 2,445,859 2015 Actual 1,507,055 1,229,689 277,366 2,723,225 2016 Actual 1,641,327 1,539,488 101,840 2,825,065 2017 Budget 1,344,000 2,086,544 (742,544) 2,082,521 Total 35,252,209$ 38,144,725$ (2,892,516)$ Notes This fund is used to track expenditures for road projects. In 2008, wheel tax revenue was moved from this fund to the Motor Vehicle Highway Fund (202). This fund receives gas taxes as its primary revenue source. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 251 31 Excess Welfare Distribution Fund 252 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 2,922,079 - 2,922,079 2,922,079 2010 Actual 17,808 674,000 (656,192) 2,265,887 2011 Actual 6,545 - 6,545 2,272,432 2012 Actual 5,407 2,276,693 (2,271,286) 1,146 2013 Actual 4 - 4 1,150 2014 Actual 4 1,146 (1,142) 8 2015 Actual - - - 8 2016 Actual - - - 8 2017 Budget - - - 8 Total 2,951,847$ 2,951,839$ 8$ Notes In 2009, the City received a one-time $2.9 million distribution for this fund, ear-marked for public safety. In 2012, the City spent approximately $2.1 m illion for portable radios for both the Police and Fire departments. This fund will be closed in 2017. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 252 32 LOIT 2016 Special Distribution Fund 257 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual 4,347,943 322,876 4,025,066 4,025,066 2017 Budget 1,318,000 2,757,457 (1,439,457) 2,585,609 Total 5,665,943$ 3,080,333$ 2,585,609$ Notes This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes 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 was deposited into the Rainy Day Fund (102). $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 257 33 Human Rights Federal Fund 258 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 73,206$ 123,099$ (49,894)$ 115,237$ 2001 Actual 266,026 131,915 134,110 249,348 2002 Actual 225,881 182,456 43,424 292,772 2003 Actual 284,482 136,912 147,569 440,341 2004 Actual 205,288 161,848 43,440 483,781 2005 Actual 159,690 183,104 (23,414) 460,367 2006 Actual 176,480 196,475 (19,995) 440,372 2007 Actual 144,417 152,747 (8,330) 432,041 2008 Actual 166,616 161,959 4,657 436,698 2009 Actual 135,087 144,213 (9,126) 427,572 2010 Actual 198,614 153,743 44,870 472,443 2011 Actual 154,254 156,932 (2,678) 469,764 2012 Actual 184,949 168,549 16,400 486,164 2013 Actual 178,148 197,537 (19,389) 466,775 2014 Actual 272,697 208,956 63,741 530,516 2015 Actual 103,705 209,355 (105,650) 424,866 2016 Actual 240,183 185,689 54,494 479,360 2017 Budget 165,040 201,773 (36,733) 442,627 Total 3,334,761$ 3,057,264$ 277,496$ Notes This fund tracks that portion of the Human Rights Department that is funded by the federal government, including grants from HUD and EEOC. $- $100 $200 $300 $400 $500 $600 $- $50 $100 $150 $200 $250 $300 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 258 34 East Race Waterway Fund 271 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 6,323$ 11,588$ (5,265)$ 65,019$ 2001 Actual 5,377 8,909 (3,531) 61,487 2002 Actual 2,575 11,746 (9,171) 52,316 2003 Actual 4,141 9,274 (5,133) 47,183 2004 Actual 3,038 6,179 (3,141) 44,043 2005 Actual 16,650 14,043 2,607 46,649 2006 Actual 2,183 16,196 (14,012) 32,637 2007 Actual 1,338 1,563 (225) 32,412 2008 Actual 1,194 231 963 33,375 2009 Actual 284 1,503 (1,219) 32,156 2010 Actual 118 204 (86) 32,070 2011 Actual 78 9,915 (9,837) 22,233 2012 Actual 99 8,009 (7,910) 14,323 2013 Actual 49 - 49 14,372 2014 Actual 32 9,089 (9,057) 5,315 2015 Actual 21 4,003 (3,982) 1,333 2016 Actual 12 - 12 1,345 2017 Budget 22 1,367 (1,345) - Total 43,535$ 113,819$ (70,284)$ Notes 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. $- $10 $20 $30 $40 $50 $60 $70 $- $2 $4 $6 $8 $10 $12 $14 $16 $18 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 271 35 Special Events Fund 272 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 141,802$ 133,694$ 8,108$ 102,793$ 2001 Actual 162,047 209,744 (47,696) 55,097 2002 Actual 153,265 147,841 5,424 60,521 2003 Actual 153,961 177,936 (23,975) 36,546 2004 Actual 112,708 133,139 (20,431) 16,115 2005 Actual 3,944 9,423 (5,480) 10,636 2006 Actual 4,125 5,182 (1,058) 9,578 2007 Actual 25 9,603 (9,578) - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 731,876$ 826,561$ (94,685)$ Notes This fund was closed in 2007. It had been used to fund special events such as the Ethnic Festival. $- $20 $40 $60 $80 $100 $120 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 272 36 Morris & Palais Marketing Fund 273 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 7,281 3,146 4,135 4,135 2008 Actual 14,491 2,764 11,727 15,862 2009 Actual 18,694 14,753 3,941 19,803 2010 Actual 14,408 14,605 (197) 19,606 2011 Actual 4,118 - 4,118 23,724 2012 Actual 5,039 - 5,039 28,763 2013 Actual 7,113 7,891 (777) 27,985 2014 Actual 10,685 11,941 (1,256) 26,729 2015 Actual 11,179 7,603 3,577 30,306 2016 Actual 20,911 4,212 16,699 47,005 2017 Budget 18,300 21,675 (3,375) 43,630 Total 132,219$ 88,589$ 43,630$ Notes This fund supports marketing efforts for the Morris Performing Arts Center and the Palais Royale ballroom. $- $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 $- $5 $10 $15 $20 $25 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 273 37 Take Home Vehicle-Police Fund 278 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 520,175 - 520,175 520,175 2010 Actual 62,038 320,762 (258,724) 261,451 2011 Actual 86,159 8,164 77,995 339,446 2012 Actual 128,201 75,842 52,359 391,805 2013 Actual 124,848 63,700 61,148 452,953 2014 Actual 123,639 60,282 63,357 516,310 2015 Actual 126,547 2,360 124,186 640,497 2016 Actual 118,119 7,086 111,033 751,530 2017 Budget 4,000 10,000 (6,000) 745,530 Total 1,293,726$ 548,196$ 745,530$ Notes This fund was established in 2009 to track expenditures for gasoline and vehicle repairs. Revenue is a payroll deduction from police officers' wages. The payroll deduction has been suspended due to significant cash reserves and low claims. $- $100 $200 $300 $400 $500 $600 $700 $800 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 278 38 IT / Innovation / 311 Call Center Fund 279 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual 487,897 487,897 - - 2017 Budget 5,205,034 5,205,034 - - Total 5,692,931$ 5,692,931$ -$ Notes This fund was established in 2016 to track the revenues and expenditures of the 311 Call Center, previously accounted for in the General Fund (101). In 2017, the cost of the Department of Innovation & Technology was moved to this fund. This fund is considered an internal service fund. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 279 39 Police Block Grants Fund 280 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 661,033$ 407,034$ 253,998$ 664,710$ 2001 Actual 312,293 391,011 (78,719) 585,992 2002 Actual 240,712 295,881 (55,169) 530,823 2003 Actual 166,675 312,977 (146,302) 384,521 2004 Actual 72,529 239,698 (167,168) 217,352 2005 Actual 4,806 151,309 (146,503) 70,849 2006 Actual 1,255 72,105 (70,849) - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 810,837 218,850 591,987 591,987 2010 Actual 2,031 157,497 (155,466) 436,521 2011 Actual 3,433 312,292 (308,859) 127,662 2012 Actual 681 124,539 (123,858) 3,804 2013 Actual 13 - 13 3,817 2014 Actual 11 (2) 13 3,830 2015 Actual 22 8 14 3,844 2016 Actual 34 - 34 3,879 2017 Budget - - - 3,879 Total 2,276,365$ 2,683,198$ (406,833)$ Notes This fund has been used to account for certain Police grants. There are no open grants at this time. $- $100 $200 $300 $400 $500 $600 $700 $(100) $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 280 40 Economic Develop Commission-Revenue Bonds Fund 281 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,600$ -$ 2,600$ 16,188$ 2001 Actual 1,400 - 1,400 17,588 2002 Actual - - - 17,588 2003 Actual - - - 17,588 2004 Actual 4,300 - 4,300 21,888 2005 Actual 1,600 - 1,600 23,488 2006 Actual 2,400 - 2,400 25,888 2007 Actual - - - 25,888 2008 Actual - - - 25,888 2009 Actual - - - 25,888 2010 Actual 88 - 88 25,976 2011 Actual 926 - 926 26,902 2012 Actual 133 - 133 27,035 2013 Actual 93 - 93 27,128 2014 Actual 93 - 93 27,220 2015 Actual 100 - 100 27,320 2016 Actual 244 - 244 27,564 2017 Budget 200 - 200 27,764 Total 14,176$ -$ 14,176$ Notes This fund was used for the expenses of Economic Development Revenue Bonds. These bonds have been paid off. $- $5 $10 $15 $20 $25 $30 $- $1 $1 $2 $2 $3 $3 $4 $4 $5 $5 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 281 41 Emergency Medical Services Capital Fund 287 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual 2,869,066 300,739 2,568,327 2,568,327 2016 Actual 2,494,417 1,433,210 1,061,207 3,629,534 2017 Budget 1,285,000 2,700,377 (1,415,377) 2,214,157 Total 6,648,483$ 4,434,326$ 2,214,157$ Notes This fund was established in 2015 to track capital expenditures related to Emergency Medical Services. The fund receives revenues from Medicaid settlements and transfers from EMS Operating Fund (288). $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 287 42 Emergencey Medical Services Operating Fund 288 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 906,861$ 1,160,171$ (253,310)$ 115,373$ 2001 Actual 927,419 970,946 (43,526) 71,847 2002 Actual 1,231,739 876,912 354,827 426,674 2003 Actual 1,276,860 1,142,753 134,107 560,781 2004 Actual 1,150,427 1,080,437 69,990 630,772 2005 Actual 1,727,867 1,431,168 296,699 927,471 2006 Actual 1,597,684 1,419,177 178,507 1,105,978 2007 Actual 1,262,168 937,833 324,335 1,430,312 2008 Actual 2,199,396 708,713 1,490,683 2,920,995 2009 Actual 2,188,309 787,907 1,400,402 4,321,397 2010 Actual 2,919,148 2,202,098 717,050 5,038,447 2011 Actual 2,568,502 2,078,224 490,278 5,528,725 2012 Actual 2,288,563 2,294,952 (6,390) 5,522,335 2013 Actual 8,323,033 8,290,784 32,250 5,554,585 2014 Actual 2,751,725 5,395,293 (2,643,568) 2,911,017 2015 Actual 5,294,240 5,994,509 (700,269) 2,210,747 2016 Actual 6,235,846 6,691,045 (455,199) 1,755,548 2017 Budget 6,350,012 5,980,914 369,098 2,124,646 Total 51,199,799$ 49,443,836$ 1,755,963$ Notes Prior to 2015, this fund was a capital fund. In 2015 this fund became the operations fund for the Emergency Medical Services (EMS) program as Fund 287 was established to acquire capital assets. Accordingly, the cash balance in the fund will be kept lower as some monies are transferred to the new capital fund for future acquisitions. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 288 43 Hazardous Materials Fund 289 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 19,038$ 11,521$ 7,517$ 24,150$ 2001 Actual 7,302 11,829 (4,526) 19,623 2002 Actual 1,143 11,269 (10,126) 9,497 2003 Actual 6,574 7,286 (712) 8,785 2004 Actual 146,046 7,997 138,048 146,834 2005 Actual 5,050 141,228 (136,178) 10,656 2006 Actual 9,240 5,007 4,233 14,889 2007 Actual - 2,592 (2,592) 12,297 2008 Actual 11,626 12,669 (1,043) 11,255 2009 Actual 380 3,004 (2,623) 8,631 2010 Actual 271 6,366 (6,095) 2,537 2011 Actual 581 448 133 2,670 2012 Actual 13 - 13 2,683 2013 Actual 16,762 3,238 13,524 16,207 2014 Actual 24,118 674 23,444 39,651 2015 Actual 13,975 21,613 (7,638) 32,014 2016 Actual 3,675 8,962 (5,286) 26,727 2017 Budget 10,000 10,431 (431) 26,296 Total 275,795$ 266,131$ 9,664$ Notes This fund is used to account for the cost of the Hazardous Materials Response team. 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. $- $20 $40 $60 $80 $100 $120 $140 $160 $- $20 $40 $60 $80 $100 $120 $140 $160 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 289 44 Firearms Training Fund 290 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,500$ 46,598$ (43,098)$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 3,500$ 46,598$ (43,098)$ Notes This fund was closed in 2000. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 290 45 Indiana River Rescue Fund 291 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 19,480$ 18,934$ 546$ 23,317$ 2001 Actual 15,960 17,071 (1,111) 22,206 2002 Actual 18,823 18,796 27 22,233 2003 Actual 17,292 18,351 (1,059) 21,174 2004 Actual 19,214 10,095 9,119 30,293 2005 Actual 22,800 15,677 7,123 37,415 2006 Actual 61,600 52,503 9,097 46,512 2007 Actual 43,840 10,827 33,013 79,525 2008 Actual 12,774 31,035 (18,261) 61,264 2009 Actual 22,800 16,880 5,920 67,184 2010 Actual 32,669 33,751 (1,083) 66,101 2011 Actual 26,545 20,894 5,651 71,752 2012 Actual 65,408 17,736 47,672 119,423 2013 Actual 66,068 89,773 (23,705) 95,718 2014 Actual 41,275 31,533 9,742 105,460 2015 Actual 54,444 64,604 (10,161) 95,300 2016 Actual 111,818 65,346 46,471 141,771 2017 Budget 45,500 89,349 (43,849) 97,922 Total 698,308$ 623,157$ 75,151$ Notes 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. $- $20 $40 $60 $80 $100 $120 $140 $160 $- $20 $40 $60 $80 $100 $120 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 291 46 Police Grants Fund 292 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 6,298$ 41,882$ (35,585)$ 3,900$ 2001 Actual 70,757 74,658 (3,900) - 2002 Actual 18,359 18,359 - - 2003 Actual 43,898 6,674 37,224 37,224 2004 Actual 468,179 297,676 170,503 207,727 2005 Actual 72,659 237,268 (164,609) 43,118 2006 Actual 121,487 113,197 8,290 51,408 2007 Actual 138,435 140,683 (2,248) 49,160 2008 Actual 202,215 181,902 20,313 69,473 2009 Actual 55,055 123,404 (68,348) 1,125 2010 Actual - - - 1,125 2011 Actual 49,038 49,038 - 1,125 2012 Actual 111,796 14,796 97,000 98,125 2013 Actual 162,838 56,454 106,384 204,509 2014 Actual 76,865 185,910 (109,045) 95,464 2015 Actual 56,947 31,214 25,732 121,196 2016 Actual - 44,568 (44,568) 76,628 2017 Budget - 10,805 (10,805) 65,823 Total 1,654,827$ 1,628,488$ 26,339$ Notes This fund was established to track the revenue and expenditures related to specific Federal Grants. The City did not received any grants during 2016 and does not anticipate any grant revenue during 2017. $- $50 $100 $150 $200 $250 $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 292 47 Police Academy Fund 294 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 32,153$ 7,183$ 24,970$ 33,867$ 2001 Actual 38,903 11,211 27,692 61,559 2002 Actual 29,994 4,202 25,792 87,352 2003 Actual 36,303 10,368 25,935 113,286 2004 Actual 94,643 86,072 8,571 121,857 2005 Actual 23,073 78,537 (55,464) 66,394 2006 Actual 41,759 40,265 1,494 67,888 2007 Actual 18,052 16,734 1,319 69,207 2008 Actual 21,856 21,075 781 69,987 2009 Actual 15,471 18,317 (2,846) 67,141 2010 Actual 26,075 13,898 12,177 79,318 2011 Actual 24,049 27,004 (2,955) 76,363 2012 Actual 13,822 16,370 (2,548) 73,815 2013 Actual 21,013 26,744 (5,731) 68,085 2014 Actual 18,498 18,260 238 68,322 2015 Actual 23,026 21,237 1,789 70,112 2016 Actual 22,366 16,536 5,830 75,941 2017 Budget 22,500 22,500 - 75,941 Total 523,556$ 456,512$ 67,044$ Notes 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. The other departments pay a fee to attend the training. $- $20 $40 $60 $80 $100 $120 $140 $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 294 48 COPS MORE Grant Fund 295 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual 303,845 303,845 - - 2002 Actual 465,484 - 465,484 465,484 2003 Actual 117,064 526,754 (409,690) 55,794 2004 Actual 64,530 97,662 (33,131) 22,663 2005 Actual 101,652 101,084 568 23,231 2006 Actual 33,905 5,897 28,008 51,239 2007 Actual 71,447 9,954 61,493 112,732 2008 Actual 32,645 9,411 23,234 135,966 2009 Actual 61,383 56,151 5,232 141,198 2010 Actual 34,299 50,150 (15,851) 125,347 2011 Actual 30,063 49,514 (19,451) 105,896 2012 Actual 40,690 39,297 1,393 107,289 2013 Actual 23,068 17,014 6,054 113,343 2014 Actual 12,415 19,462 (7,048) 106,295 2015 Actual 75,494 60,417 15,077 121,372 2016 Actual 308,993 193,358 115,635 237,007 2017 Budget 92,000 155,467 (63,467) 173,540 Total 1,868,978$ 1,695,438$ 173,540$ Notes 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 Community-Oriented Policing Services (COPS) Office of the Department of Justice offers grants through the Making Officer Redeployment Effective (MORE) program. $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 295 49 Federal Drug Enforcement Fund 299 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 81,660$ 93,746$ (12,086)$ 201,314$ 2001 Actual 73,764 114,930 (41,166) 160,147 2002 Actual 67,159 51,259 15,900 176,047 2003 Actual 290,159 209,730 80,429 256,476 2004 Actual 49,595 140,602 (91,006) 165,469 2005 Actual 19,193 92,819 (73,626) 91,844 2006 Actual 76,819 89,740 (12,921) 78,923 2007 Actual 422,120 118,913 303,207 382,129 2008 Actual 63,008 97,624 (34,616) 347,513 2009 Actual 48,372 95,279 (46,907) 300,606 2010 Actual 46,836 90,311 (43,475) 257,130 2011 Actual 85,182 31,053 54,129 311,260 2012 Actual 84,572 60,491 24,081 335,341 2013 Actual 194,569 144,750 49,819 385,160 2014 Actual 67,724 107,342 (39,617) 345,543 2015 Actual 71,288 164,079 (92,791) 252,752 2016 Actual 26,720 53,413 (26,693) 226,058 2017 Budget 32,000 196,337 (164,337) 61,721 Total 1,800,738$ 1,952,417$ (151,679)$ Notes 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. $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $- $50 $100 $150 $200 $250 $300 $350 $400 $450 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 299 50 S B C D A 2003 Bond Proceeds Fund 305 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 55,702$ 63,905$ (8,203)$ 915,076$ 2001 Actual 42,331 54,883 (12,552) 902,524 2002 Actual 16,390 36,475 (20,085) 882,439 2003 Actual 17,891,285 946,999 16,944,287 17,826,726 2004 Actual 210,612 5,195,476 (4,984,864) 12,841,862 2005 Actual 633,426 6,320,915 (5,687,488) 7,154,373 2006 Actual 278,555 1,617,483 (1,338,928) 5,815,445 2007 Actual 191,225 117,182 74,043 5,889,488 2008 Actual 188,939 1,727,116 (1,538,177) 4,351,311 2009 Actual 34,171 1,280,974 (1,246,803) 3,104,508 2010 Actual 8,832 1,782,568 (1,773,735) 1,330,773 2011 Actual 2,657 1,333,429 (1,330,773) - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 19,554,125$ 20,477,404$ (923,279)$ Notes This fund was closed in 2011 and the prior bonds were paid off. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 305 51 Redevelopment Commission Studebaker Bond Fund 310 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 654,155$ 653,120$ 1,035$ 327,316$ 2001 Actual 660,208 659,631 577 327,893 2002 Actual 645,435 656,588 (11,153) 316,740 2003 Actual 716,493 318,760 397,733 714,473 2004 Actual 408,868 1,002,182 (593,314) 121,159 2005 Actual 607,474 408,301 199,173 320,332 2006 Actual - 328,160 (328,160) (7,828) 2007 Actual 12,379 - 12,379 4,551 2008 Actual - 4,551 (4,551) - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 3,705,012$ 4,031,293$ (326,281)$ Notes This fund was closed in 2008 and the bond was paid off. It was used for the receipt of property tax revenues. $(100) $- $100 $200 $300 $400 $500 $600 $700 $800 $- $200 $400 $600 $800 $1,000 $1,200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 310 52 Debt Service Redevelopment Parking Fund 312 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 39,791$ 75,291$ (35,500)$ 587,500$ 2001 Actual 77,346 27,346 50,000 637,500 2002 Actual 27,115 11,615 15,500 653,000 2003 Actual 8,247 113,747 (105,500) 547,500 2004 Actual 8,474 8,474 - 547,500 2005 Actual 2,700 550,200 (547,500) - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 163,672$ 786,672$ (623,000)$ Notes This fund was closed in 2005. $- $100 $200 $300 $400 $500 $600 $700 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 312 53 Hall of Fame Debt Service Fund 313 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual 1,419,989 706,300 713,689 713,689 2002 Actual 1,362,359 1,406,500 (44,141) 669,548 2003 Actual 1,395,916 669,100 726,816 1,396,364 2004 Actual 921,236 2,153,384 (1,232,148) 164,216 2005 Actual 1,341,051 851,738 489,313 653,529 2006 Actual 960,481 1,409,797 (449,316) 204,213 2007 Actual 1,203,939 1,406,500 (202,561) 1,652 2008 Actual 454,564 250,515 204,049 205,702 2009 Actual 2,446,354 2,569,000 (122,646) 83,056 2010 Actual 1,575,924 1,405,500 170,424 253,480 2011 Actual 1,750,141 1,405,000 345,141 598,620 2012 Actual 1,306,284 1,330,465 (24,181) 574,439 2013 Actual 1,406,963 1,265,066 141,897 716,336 2014 Actual 629,087 1,271,259 (642,172) 74,164 2015 Actual 1,209,232 1,272,000 (62,768) 11,396 2016 Actual 1,548,831 1,271,000 277,831 289,227 2017 Budget 938,228 1,268,999 (330,771) (41,544) Total 21,870,578$ 21,912,122$ (41,544)$ Notes This fund receives a special property tax levy for debt service on the former College Football Hall of Fame building. The bonds will be paid off in 2018. During 2017, certain debt service payments may need to be transferred to another fund due to a reduction in the property tax levy for this fund. $(200) $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 313 54 1990 S B C D A T I F L/P Bond Fund 314 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 44,477$ 44,977$ (500)$ 687,500$ 2001 Actual 39,739 31,739 8,000 695,500 2002 Actual 27,668 12,668 15,000 710,500 2003 Actual 19,359 9,359 10,000 720,500 2004 Actual 86,651 11,151 75,500 796,000 2005 Actual 57,988 27,488 30,500 826,500 2006 Actual 37,797 37,797 - 826,500 2007 Actual 37,756 37,256 500 827,000 2008 Actual 30,589 37,589 (7,000) 820,000 2009 Actual 9,636 7,136 2,500 822,500 2010 Actual 3,027 3,027 - 822,500 2011 Actual 2,373 2,373 - 822,500 2012 Actual 3,009 825,509 (822,500) - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 400,069$ 1,088,069$ (688,000)$ Notes This fund was closed in 2012 and the bonds were paid off. $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 314 55 Airport 2003 Debt Reserve Fund 315 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 60,042$ 49,042$ 11,000$ 769,500$ 2001 Actual 43,520 35,520 8,000 777,500 2002 Actual 19,137 14,137 5,000 782,500 2003 Actual 12,782 795,282 (782,500) - 2004 Actual 383,921 - 383,921 383,921 2005 Actual 391,680 7,759 383,921 767,842 2006 Actual 419,034 35,113 383,921 1,151,763 2007 Actual 444,020 60,099 383,921 1,535,685 2008 Actual 445,485 61,564 383,921 1,919,606 2009 Actual 16,949 16,949 - 1,919,606 2010 Actual 7,090 7,090 - 1,919,606 2011 Actual 5,538 886,240 (880,702) 1,038,904 2012 Actual 5,571 5,571 - 1,038,904 2013 Actual 3,567 3,567 - 1,038,904 2014 Actual 2,949 2,949 - 1,038,904 2015 Actual 5,989 8,918 (2,929) 1,035,975 2016 Actual 9,225 8,312 914 1,036,888 2017 Budget 14,000 14,000 - 1,036,888 Total 2,290,499$ 2,012,111$ 278,388$ Notes This fund holds debt service reserve proceeds in connection with an outstanding bond issue. $- $500 $1,000 $1,500 $2,000 $2,500 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 315 56 Airport Tax Exempt Fund 316 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 29,443$ 23,443$ 6,000$ 368,000$ 2001 Actual 20,485 16,985 3,500 371,500 2002 Actual 6,745 9,245 (2,500) 369,000 2003 Actual 10,915,177 374,848 10,540,329 10,909,329 2004 Actual 377 10,909,706 (10,909,329) - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 10,972,226$ 11,334,226$ (362,000)$ Notes This fund was closed in 2004. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 316 57 Coveleski Bond Debt Service Reserve Fund 317 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 498,000 - 498,000 498,000 2011 Actual 1,277 - 1,277 499,277 2012 Actual 2,470 - 2,470 501,748 2013 Actual 1,725 - 1,725 503,472 2014 Actual 1,722 - 1,722 505,194 2015 Actual 1,852 - 1,852 507,047 2016 Actual 4,520 - 4,520 511,567 2017 Budget 5,000 - 5,000 516,567 Total 516,567$ -$ 516,567$ Notes This fund was established in 2010 to collect reserve monies as stipulated in the bond covenants. The fund receives interest earnings revenue. This fund will be used to make the final debt service payment on January 15, 2019. $- $100 $200 $300 $400 $500 $600 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 317 58 Redevelopment-Century Center Bond Fund 318 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 52,770$ 2001 Actual - - - 52,770 2002 Actual - - - 52,770 2003 Actual - - - 52,770 2004 Actual - - - 52,770 2005 Actual - - - 52,770 2006 Actual - - - 52,770 2007 Actual - - - 52,770 2008 Actual - 52,770 (52,770) - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ 52,770$ (52,770)$ Notes This fund was closed in 2008. $- $10 $20 $30 $40 $50 $60 $- $10 $20 $30 $40 $50 $60 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 318 59 Blackthorn Debt Service Fund 319 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 111,785$ 42,285$ 69,500$ 763,500$ 2001 Actual 113,399 35,899 77,500 841,000 2002 Actual 92,967 17,467 75,500 916,500 2003 Actual 57,533 13,033 44,500 961,000 2004 Actual 20,373 14,873 5,500 966,500 2005 Actual 33,589 33,589 - 966,500 2006 Actual 44,200 44,200 - 966,500 2007 Actual 55,567 43,567 12,000 978,500 2008 Actual 37,970 36,470 1,500 980,000 2009 Actual 8,742 8,742 - 980,000 2010 Actual 3,627 3,627 - 980,000 2011 Actual 2,827 2,827 - 980,000 2012 Actual 4,420 658,420 (654,000) 326,000 2013 Actual 464 326,464 (326,000) - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 587,463$ 1,281,463$ (694,000)$ Notes This fund was closed in 2013 and the Blackthorn loan was paid off. $- $200 $400 $600 $800 $1,000 $1,200 $- $100 $200 $300 $400 $500 $600 $700 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 319 60 Michigan Street Garage Tax Exempt Fund 320 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 28,830$ 50,686$ (21,856)$ 546,765$ 2001 Actual 16,866 16,866 - 546,765 2002 Actual 9,971 9,971 - 546,765 2003 Actual 6,934 6,934 - 546,765 2004 Actual 8,462 8,462 - 546,765 2005 Actual 17,392 17,392 - 546,765 2006 Actual 20,739 532,698 (511,959) 34,806 2007 Actual - 31,398 (31,398) 3,409 2008 Actual - 3,409 (3,409) - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 109,194$ 677,815$ (568,621)$ Notes This fund was closed in 2008. $- $100 $200 $300 $400 $500 $600 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 320 61 Underground Garage Taxable Fund 321 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 34,149$ 55,381$ (21,233)$ 529,950$ 2001 Actual 16,417 16,417 - 529,950 2002 Actual 9,664 9,664 - 529,950 2003 Actual 6,721 6,721 - 529,950 2004 Actual 8,202 8,202 - 529,950 2005 Actual 16,857 16,857 - 529,950 2006 Actual 20,102 512,683 (492,581) 37,369 2007 Actual - 31,398 (31,398) 5,971 2008 Actual - 5,971 (5,971) - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 112,111$ 663,294$ (551,183)$ Notes This fund was closed in 2008. $- $100 $200 $300 $400 $500 $600 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 321 62 TIF - River West Development Area (Airport) Fund 324 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 4,600,924$ 3,137,219$ 1,463,705$ 4,632,082$ 2001 Actual 4,184,522 5,741,780 (1,557,258) 3,074,824 2002 Actual 6,386,094 3,431,792 2,954,302 6,029,126 2003 Actual 10,286,728 10,233,609 53,119 6,082,245 2004 Actual 1,299,646 3,102,283 (1,802,637) 4,279,608 2005 Actual 7,070,390 (2,360,467) 9,430,858 13,710,466 2006 Actual 8,415,877 3,231,814 5,184,063 18,894,529 2007 Actual 9,689,750 6,472,053 3,217,697 22,112,226 2008 Actual 1,781,156 9,297,422 (7,516,265) 14,595,961 2009 Actual 11,723,053 8,474,011 3,249,042 17,845,003 2010 Actual 22,051,981 11,361,548 10,690,432 28,535,435 2011 Actual 13,319,602 19,201,296 (5,881,694) 22,653,741 2012 Actual 12,667,604 16,892,094 (4,224,489) 18,429,252 2013 Actual 16,026,664 9,435,786 6,590,878 25,020,129 2014 Actual 14,577,531 8,186,634 6,390,897 31,411,026 2015 Actual 24,903,369 23,635,794 1,267,575 32,678,602 2016 Actual 19,964,899 20,190,461 (225,561) 32,453,040 2017 Budget 22,763,295 37,618,887 (14,855,592) 17,597,448 Total 211,713,085$ 197,284,013$ 14,429,072$ Notes The boundaries for this Tax Increment Financing (TIF) district were changed as part of the TIF re-alignment in 2015. The fund was formerly known as the Airport TIF fund. $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $(5,000) $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 324 63 S B C D A 2003 Debt Reserve Fund 328 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,424$ 2,424$ -$ 295,500$ 2001 Actual 1,948 1,948 - 295,500 2002 Actual 5,380 5,380 - 295,500 2003 Actual - 295,500 (295,500) - 2004 Actual 219,010 - 219,010 219,010 2005 Actual 223,438 4,428 219,010 438,019 2006 Actual 239,040 20,031 219,010 657,029 2007 Actual 255,333 36,324 219,010 876,038 2008 Actual 254,235 35,225 219,010 1,095,048 2009 Actual 9,768 9,768 - 1,095,048 2010 Actual 4,053 4,053 - 1,095,048 2011 Actual 640,792 - 640,792 1,735,840 2012 Actual 8,258 8,258 - 1,735,840 2013 Actual 5,959 5,959 - 1,735,840 2014 Actual 4,927 4,927 (0) 1,735,840 2015 Actual 10,007 14,901 (4,894) 1,730,946 2016 Actual 15,414 13,888 1,527 1,732,472 2017 Budget 15,000 15,000 - 1,732,472 Total 1,914,985$ 478,013$ 1,436,972$ Notes This fund holds debt service reserve proceeds in connection with an outstanding bond issue. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $- $100 $200 $300 $400 $500 $600 $700 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 328 64 Professional Sports Development Area (PSDA) Fund 377 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 350,000$ 2001 Actual 1,113,169 1,036,134 77,035 427,035 2002 Actual 779,775 778,457 1,319 428,354 2003 Actual 802,788 712,584 90,204 518,558 2004 Actual 837,425 852,851 (15,426) 503,132 2005 Actual 865,785 706,425 159,360 662,492 2006 Actual 865,055 1,180,483 (315,428) 347,065 2007 Actual 919,105 853,422 65,683 412,748 2008 Actual 1,004,385 889,620 114,765 527,513 2009 Actual 1,152,319 866,095 286,224 813,737 2010 Actual 1,166,229 838,574 327,655 1,141,391 2011 Actual 956,450 995,423 (38,972) 1,102,419 2012 Actual 1,303,963 1,365,559 (61,596) 1,040,822 2013 Actual 677,705 876,470 (198,765) 842,057 2014 Actual 619,580 865,201 (245,621) 596,436 2015 Actual 686,885 856,597 (169,712) 426,724 2016 Actual 807,908 838,051 (30,144) 396,580 2017 Budget 732,000 827,955 (95,955) 300,625 Total 15,290,525$ 15,339,900$ (49,375)$ Notes This fund collects a special tax which is used primarily for debt service and improvements at the Four Winds Field baseball stadium. The PSDA revenue is projected to end in August 2018 and the bonds will be paid off on January 15, 2019. $- $200 $400 $600 $800 $1,000 $1,200 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 377 65 Coveleski Stadium Capital Fund 401 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 59,441$ 92,066$ (32,625)$ 357,092$ 2001 Actual 13,584 51,110 (37,526) 319,566 2002 Actual 355,455 - 355,455 675,021 2003 Actual 87,907 290,906 (202,999) 472,022 2004 Actual 95,222 197,677 (102,455) 369,567 2005 Actual 28,398 129,246 (100,848) 268,719 2006 Actual 4,704 35,013 (30,309) 238,410 2007 Actual 84,015 29,888 54,127 292,537 2008 Actual 11,192 61,821 (50,629) 241,908 2009 Actual 3,123 138,288 (135,165) 106,742 2010 Actual 370 9,790 (9,420) 97,323 2011 Actual 262 14,991 (14,729) 82,594 2012 Actual 327 56,162 (55,836) 26,758 2013 Actual 92 - 92 26,850 2014 Actual 13,624 - 13,624 40,474 2015 Actual 41,954 - 41,954 82,428 2016 Actual 41,422 33,475 7,947 90,376 2017 Budget 40,200 30,000 10,200 100,576 Total 881,291$ 1,170,433$ (289,142)$ Notes This fund is used for minor capital improvements for Four Winds Field at Coveleski Stadium. $- $100 $200 $300 $400 $500 $600 $700 $800 $- $50 $100 $150 $200 $250 $300 $350 $400 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 401 66 Zoo Endowment Fund 403 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 15,406$ 28,262$ (12,856)$ 4,749$ 2001 Actual 17,707 2,259 15,449 20,198 2002 Actual 15,576 - 15,576 35,774 2003 Actual 11,844 - 11,844 47,618 2004 Actual 6,771 36,962 (30,191) 17,427 2005 Actual 7,968 10,000 (2,032) 15,395 2006 Actual 4,861 - 4,861 20,256 2007 Actual 4,923 - 4,923 25,179 2008 Actual 4,354 - 4,354 29,533 2009 Actual 250 - 250 29,783 2010 Actual 2,095 - 2,095 31,878 2011 Actual 3,757 - 3,757 35,635 2012 Actual 13,211 - 13,211 48,846 2013 Actual 176 - 176 49,022 2014 Actual 168 - 168 49,190 2015 Actual 180 - 180 49,370 2016 Actual 440 - 440 49,811 2017 Budget 200 49,688 (49,488) 323 Total 109,888$ 127,170$ (17,282)$ Notes 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. $- $10 $20 $30 $40 $50 $60 $- $10 $20 $30 $40 $50 $60 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 403 67 County Option Income Tax (COIT) Fund 404 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 5,418,373$ 1,452,741$ 3,965,632$ 5,006,496$ 2001 Actual 6,483,721 2,629,625 3,854,096 8,860,592 2002 Actual 17,775,082 14,654,979 3,120,103 11,980,695 2003 Actual 10,074,483 9,658,118 416,365 12,397,060 2004 Actual 8,160,349 9,523,167 (1,362,818) 11,034,243 2005 Actual 7,447,645 11,186,647 (3,739,002) 7,295,240 2006 Actual 7,307,923 7,067,196 240,727 7,535,967 2007 Actual 6,122,775 6,443,953 (321,178) 7,214,789 2008 Actual 6,504,988 8,945,672 (2,440,684) 4,774,105 2009 Actual 8,385,055 1,652,544 6,732,512 11,506,616 2010 Actual 7,828,067 7,208,580 619,487 12,126,103 2011 Actual 8,223,812 6,142,471 2,081,341 14,207,444 2012 Actual 9,443,965 8,324,407 1,119,558 15,327,002 2013 Actual 8,509,057 8,930,424 (421,367) 14,905,635 2014 Actual 9,208,686 9,154,307 54,379 14,960,014 2015 Actual 9,915,529 12,808,995 (2,893,466) 12,066,548 2016 Actual 10,472,570 13,603,511 (3,130,940) 8,935,608 2017 Budget 10,680,407 11,921,593 (1,241,186) 7,694,422 Total 157,962,489$ 151,308,931$ 6,653,558$ Notes The COIT tax rate is 0.6% of salaries and wages. COIT revenue is determined annually by the Indiana Department of Local Government Finance (DLGF). Expenditures in this fund include debt service payments, maintenance, and the Curb & Sidewalk program. In 2017, costs related to the Dept of Innovation & Technology were moved to Fund 279. 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. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 404 68 Park Nonreverting Capital Fund 405 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 272,799$ 246,706$ 26,094$ 345,096$ 2001 Actual 257,324 192,029 65,295 410,391 2002 Actual 320,402 317,518 2,884 413,275 2003 Actual 265,384 234,344 31,040 444,315 2004 Actual 264,582 291,047 (26,465) 417,851 2005 Actual 257,721 242,915 14,807 432,657 2006 Actual 233,193 144,939 88,253 520,911 2007 Actual 243,303 271,082 (27,779) 493,132 2008 Actual 227,253 247,425 (20,172) 472,960 2009 Actual 200,255 237,634 (37,379) 435,581 2010 Actual 195,199 193,488 1,710 437,291 2011 Actual 250,691 220,952 29,739 467,030 2012 Actual 203,741 178,386 25,355 492,385 2013 Actual 228,721 148,214 80,506 572,891 2014 Actual 137,177 188,603 (51,426) 521,465 2015 Actual 14,372 66,828 (52,456) 469,009 2016 Actual 8,683 167,529 (158,846) 310,163 2017 Budget 339,850 228,024 111,826 421,989 Total 3,920,650$ 3,817,663$ 102,988$ Notes 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. Annual transfers to this fund from Park Funds (201/203) were not done in 2015 amd 2016 due to an oversight. This will be corrected in 2017 and revenues going forward in this fund should be more consistent. $- $100 $200 $300 $400 $500 $600 $700 $- $50 $100 $150 $200 $250 $300 $350 $400 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 405 69 Cumulative Capital Development Fund 406 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,057,478$ 1,136,451$ (78,974)$ 911,211$ 2001 Actual 1,057,770 901,750 156,020 1,067,231 2002 Actual 1,047,659 604,759 442,899 1,510,130 2003 Actual 1,118,374 883,116 235,258 1,745,388 2004 Actual 693,409 951,924 (258,514) 1,486,874 2005 Actual 1,157,192 604,151 553,041 2,039,914 2006 Actual 1,201,129 1,069,580 131,549 2,171,463 2007 Actual 1,129,966 1,389,779 (259,813) 1,911,650 2008 Actual 588,689 1,542,019 (953,330) 958,320 2009 Actual 1,616,313 1,252,119 364,194 1,322,514 2010 Actual 765,152 1,394,775 (629,624) 692,891 2011 Actual 630,876 501,537 129,339 822,230 2012 Actual 603,409 589,869 13,539 835,769 2013 Actual 552,148 602,118 (49,971) 785,799 2014 Actual 518,385 722,598 (204,213) 581,586 2015 Actual 521,373 531,869 (10,496) 571,090 2016 Actual 534,943 526,737 8,206 579,295 2017 Budget 476,500 476,500 - 579,295 Total 15,270,763$ 15,681,652$ (410,889)$ Notes 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. $- $500 $1,000 $1,500 $2,000 $2,500 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 406 70 Cumulative Capital Improvement Fund 407 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 751,515$ 666,807$ 84,708$ 476,879$ 2001 Actual 577,613 728,504 (150,891) 325,988 2002 Actual 698,387 622,000 76,387 402,376 2003 Actual 566,379 693,695 (127,316) 275,060 2004 Actual 627,692 594,000 33,692 308,752 2005 Actual 533,712 594,000 (60,288) 248,463 2006 Actual 585,077 594,000 (8,923) 239,540 2007 Actual 578,596 511,790 66,806 306,346 2008 Actual 550,534 565,611 (15,076) 291,270 2009 Actual 530,574 584,936 (54,362) 236,908 2010 Actual 515,648 592,378 (76,730) 160,178 2011 Actual 484,581 594,000 (109,419) 50,759 2012 Actual 449,239 402,277 46,962 97,720 2013 Actual 446,578 367,575 79,003 176,724 2014 Actual 442,559 369,656 72,903 249,627 2015 Actual 429,623 368,493 61,131 310,758 2016 Actual 435,073 368,250 66,823 377,581 2017 Budget 435,000 372,250 62,750 440,331 Total 9,638,382$ 9,590,221$ 48,160$ Notes This fund receives revenues from the hotel/motel tax as well as the cigarette tax. The fund is used to pay debt service on a Century Center bond. $- $100 $200 $300 $400 $500 $600 $- $100 $200 $300 $400 $500 $600 $700 $800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 407 71 Economic Development Income Tax (EDIT) Fund 408 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 4,335,780$ 4,573,102$ (237,322)$ 3,480,392$ 2001 Actual 3,675,068 3,650,340 24,728 3,505,119 2002 Actual 5,614,974 5,452,385 162,589 3,667,708 2003 Actual 3,821,577 4,763,007 (941,430) 2,726,278 2004 Actual 3,593,949 3,782,047 (188,098) 2,538,180 2005 Actual 3,645,346 4,242,510 (597,164) 1,941,016 2006 Actual 4,349,734 3,743,905 605,829 2,546,845 2007 Actual 3,756,438 3,856,906 (100,468) 2,446,377 2008 Actual 4,330,228 4,053,470 276,758 2,723,135 2009 Actual 4,060,012 3,257,589 802,422 3,525,558 2010 Actual 9,330,188 3,949,574 5,380,614 8,906,171 2011 Actual 7,948,567 8,474,478 (525,911) 8,380,260 2012 Actual 9,673,476 8,069,325 1,604,151 9,984,411 2013 Actual 8,785,077 7,927,361 857,717 10,842,128 2014 Actual 9,209,937 9,875,923 (665,986) 10,176,142 2015 Actual 9,593,082 9,910,203 (317,121) 9,859,022 2016 Actual 10,190,554 8,914,375 1,276,179 11,135,200 2017 Budget 11,733,257 11,501,484 231,773 11,366,973 Total 117,647,245$ 109,997,985$ 7,649,259$ Notes The EDIT tax rate was increased from 0.2% of salaries and wages in 2009 to 0.4% in 2010 in response to revenue losses incurred by the "circuit breaker" property tax caps. This fund is used to subsidize many operations throughout the City via transfers to those operations' various funds. Services expenditures include the payment to St Joe County for PSAP, various economic development & assistance grants, workforce development programming, and others. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 408 72 Cumulative Sewer Fund 409 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 80,224$ 2001 Actual - - - 80,224 2002 Actual - - - 80,224 2003 Actual - - - 80,224 2004 Actual - - - 80,224 2005 Actual - - - 80,224 2006 Actual - - - 80,224 2007 Actual - - - 80,224 2008 Actual - - - 80,224 2009 Actual - - - 80,224 2010 Actual - - - 80,224 2011 Actual - 80,224 (80,224) - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ 80,224$ (80,224)$ Notes This fund was closed in 2011. $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $- $10 $20 $30 $40 $50 $60 $70 $80 $90 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 409 73 Urban Development Action Grants (UDAG) Fund 410 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 192,170$ 271,710$ (79,540)$ 61,815$ 2001 Actual 409,108 178,827 230,281 292,096 2002 Actual 175,598 197,642 (22,044) 270,052 2003 Actual 64,602 217,609 (153,006) 117,045 2004 Actual 64,299 51,947 12,352 129,398 2005 Actual 3,304,659 23,926 3,280,733 3,410,131 2006 Actual 330,790 - 330,790 3,740,921 2007 Actual 516,613 11,337 505,276 4,246,197 2008 Actual 955,453 1,916,006 (960,553) 3,285,644 2009 Actual 766,865 518,394 248,471 3,534,115 2010 Actual 2,895,913 6,300,000 (3,404,087) 130,028 2011 Actual 558,647 472,140 86,507 216,535 2012 Actual 7,669 200,451 (192,782) 23,753 2013 Actual 3,834 - 3,834 27,587 2014 Actual 94 - 94 27,681 2015 Actual 1,040,938 439,178 601,760 629,441 2016 Actual 200,168 238,173 (38,005) 591,437 2017 Budget 6,110 126,144 (120,034) 471,403 Total 11,493,531$ 11,163,483$ 330,048$ Notes This fund is currently used to pay for an inter-fund loan from the COIT Fund in connection with a downtown hotel/parking garage project. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 410 74 Major Moves Construction Fund 412 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual 12,886,669 - 12,886,669 12,886,669 2007 Actual 744,850 - 744,850 13,631,519 2008 Actual 463,752 131,735 332,017 13,963,536 2009 Actual 113,908 3,641,471 (3,527,564) 10,435,973 2010 Actual 77,622 962,470 (884,848) 9,551,125 2011 Actual 109,896 336,666 (226,770) 9,324,355 2012 Actual 715,263 2,142,921 (1,427,658) 7,896,696 2013 Actual 500,882 1,253,680 (752,798) 7,143,898 2014 Actual 536,455 4,036,588 (3,500,133) 3,643,765 2015 Actual 805,256 2,295,314 (1,490,058) 2,153,707 2016 Actual 1,376,030 1,169,799 206,232 2,359,939 2017 Budget 1,502,472 2,470,708 (968,236) 1,391,703 Total 19,833,055$ 18,441,352$ 1,391,703$ Notes This fund was established in 2006 with the City's share of the proceeds for the lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital improvements projects and also makes loans to other funds. Annual revenue is the loan payments from those other funds. In recent years the fund has been used in connection with the City's Smart Streets program. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 412 75 TIF - Allocation Sample-Ewing Fund 414 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 852,415$ 2,254,897$ (1,402,483)$ 399,102$ 2001 Actual 583,610 240,810 342,800 741,902 2002 Actual 1,255,973 1,164,988 90,985 832,888 2003 Actual 694,939 947,665 (252,726) 580,162 2004 Actual 258,832 905,337 (646,505) (66,343) 2005 Actual 536,536 23,827 512,709 446,366 2006 Actual 743,081 636,387 106,695 553,061 2007 Actual 1,147,366 1,051,631 95,735 648,796 2008 Actual 5,876 654,672 (648,796) - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 6,078,629$ 7,880,214$ (1,801,585)$ Notes This fund was closed in 2008 and the TIF district was closed. $(200) $(100) $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $500 $1,000 $1,500 $2,000 $2,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 414 76 Morris Performing Arts Center Capital Fund 416 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 90,944$ 207,091$ (116,147)$ 65,524$ 2001 Actual 125,327 74,991 50,336 115,860 2002 Actual 145,121 55,746 89,376 205,236 2003 Actual 136,228 146,849 (10,621) 194,614 2004 Actual 81,383 74,318 7,065 201,679 2005 Actual 103,303 44,206 59,097 260,776 2006 Actual 112,056 56,905 55,152 315,928 2007 Actual 109,737 55,812 53,925 369,853 2008 Actual 93,551 58,138 35,412 405,265 2009 Actual 84,500 50,195 34,305 439,571 2010 Actual 118,272 42,167 76,105 515,676 2011 Actual 85,791 120,683 (34,892) 480,784 2012 Actual 87,901 172,417 (84,516) 396,268 2013 Actual 101,947 41,405 60,542 456,810 2014 Actual 81,132 22,224 58,908 515,718 2015 Actual 64,133 63,912 221 515,940 2016 Actual 106,387 33,530 72,857 588,797 2017 Budget 104,000 106,144 (2,144) 586,653 Total 1,831,714$ 1,426,732$ 404,982$ Notes This fund is for capital projects at the Morris Performing Arts Center (MPAC). $- $100 $200 $300 $400 $500 $600 $700 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 416 77 TIF - S B C D A Downtown Fund 420 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,700,438$ 3,092,307$ (391,869)$ 2,568,763$ 2001 Actual 3,244,526 2,814,827 429,699 2,998,462 2002 Actual 2,476,740 2,939,314 (462,574) 2,535,888 2003 Actual 5,093,697 4,303,342 790,354 3,326,242 2004 Actual 684,304 3,057,711 (2,373,407) 952,836 2005 Actual 3,541,729 399,980 3,141,749 4,094,585 2006 Actual 3,531,747 2,417,955 1,113,792 5,208,376 2007 Actual 3,707,926 2,989,849 718,077 5,926,453 2008 Actual 267,774 4,472,037 (4,204,263) 1,722,190 2009 Actual 4,555,293 4,279,348 275,945 1,998,135 2010 Actual 7,809,863 4,803,263 3,006,600 5,004,735 2011 Actual 6,109,628 7,145,804 (1,036,176) 3,968,559 2012 Actual 5,495,845 6,621,047 (1,125,202) 2,843,357 2013 Actual 3,464,066 3,702,948 (238,883) 2,604,474 2014 Actual 5,085,358 3,590,853 1,494,505 4,098,979 2015 Actual - 4,098,979 (4,098,979) - 2016 Actual - - - - 2017 Budget - - - - Total 57,768,932$ 60,729,565$ (2,960,632)$ Notes This fund was closed in 2015 as part of a city-wide re-alignment of TIF districts. The remaining cash balance was transferred to the River West TIF Fund 324. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 420 78 TIF - West Washington Fund 422 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual 23,354 - 23,354 23,354 2002 Actual 41,739 6,676 35,064 58,417 2003 Actual 255,378 35,000 220,378 278,796 2004 Actual 41,585 256,257 (214,671) 64,124 2005 Actual 475,639 58,339 417,300 481,424 2006 Actual 267,581 235,296 32,285 513,709 2007 Actual 301,381 311,154 (9,773) 503,936 2008 Actual 16,175 361,545 (345,370) 158,566 2009 Actual 359,962 216,544 143,418 301,984 2010 Actual 862,008 8,030 853,978 1,155,962 2011 Actual 434,226 658,345 (224,119) 931,843 2012 Actual 426,635 906,749 (480,114) 451,729 2013 Actual 495,043 333,810 161,233 612,962 2014 Actual 583,490 12 583,478 1,196,440 2015 Actual 406,869 98,777 308,092 1,504,532 2016 Actual 467,166 14,082 453,083 1,957,615 2017 Budget 436,000 1,428,292 (992,292) 965,323 Total 5,894,230$ 4,928,907$ 965,323$ Notes The major project for 2017 is the City Cemetery Project. Other TIF eligible development projects for this TIF area will be determined by department staff. $- $500 $1,000 $1,500 $2,000 $2,500 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 422 79 TIF - S B C D A-Building Operations Fund 424 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 196,842$ 183,925$ 12,918$ 12,918$ 2001 Actual 168,671 169,931 (1,260) 11,658 2002 Actual 189,008 182,558 6,449 18,107 2003 Actual 189,538 194,104 (4,566) 13,541 2004 Actual 213,088 218,305 (5,217) 8,324 2005 Actual 191,970 143,776 48,194 56,518 2006 Actual 152,472 181,158 (28,686) 27,832 2007 Actual - 27,832 (27,832) - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 1,301,589$ 1,301,589$ -$ Notes This fund was closed in 2007. $- $10 $20 $30 $40 $50 $60 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 424 80 TIF - Leighton Plaza (Redevelop Retail) Fund 425 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 65,590$ 75,691$ (10,101)$ -$ 2001 Actual 89,455 89,455 - - 2002 Actual 127,564 127,564 - - 2003 Actual 124,851 124,851 - - 2004 Actual 135,769 118,508 17,261 17,261 2005 Actual 115,465 66,435 49,030 66,291 2006 Actual 130,405 128,091 2,314 68,605 2007 Actual 137,247 88,425 48,822 117,428 2008 Actual 156,861 143,184 13,677 131,104 2009 Actual 144,333 143,300 1,033 132,137 2010 Actual 147,012 146,526 485 132,623 2011 Actual 113,095 146,240 (33,145) 99,477 2012 Actual 131,799 135,882 (4,083) 95,394 2013 Actual 159,289 121,617 37,672 133,066 2014 Actual 165,150 125,638 39,511 172,577 2015 Actual 166,751 130,763 35,988 208,565 2016 Actual 135,426 157,473 (22,047) 186,518 2017 Budget 197,014 158,166 38,848 225,366 Total 2,443,074$ 2,227,809$ 215,265$ Notes This fund is used for South Bend downtown retail space property management. $- $50 $100 $150 $200 $250 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 425 81 TIF - Central Medical Service Area Fund 426 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual 6,681 - 6,681 6,681 2002 Actual 6,978 3,654 3,324 10,004 2003 Actual 318,691 - 318,691 328,695 2004 Actual 78,539 288 78,251 406,946 2005 Actual 716,997 - 716,997 1,123,944 2006 Actual 371,080 650,000 (278,920) 845,024 2007 Actual 961,305 185,705 775,601 1,620,624 2008 Actual 57,442 74,129 (16,688) 1,603,936 2009 Actual 933,885 947 932,938 2,536,874 2010 Actual 3,540,911 2,199,590 1,341,320 3,878,195 2011 Actual 1,714,266 2,094,736 (380,470) 3,497,725 2012 Actual 1,623,756 1,262,380 361,376 3,859,101 2013 Actual 1,233,919 1,860,607 (626,689) 3,232,412 2014 Actual 858,194 1,794,749 (936,555) 2,295,858 2015 Actual - 2,295,858 (2,295,858) - 2016 Actual - - - - 2017 Budget - - - - Total 12,422,644$ 12,422,644$ -$ Notes This fund was closed as part of the TIF district re-alignment in 2015 and the remaining cash balance was transferred to the River West TIF Fund 324. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 426 82 Redevelopment Sample-Ewing-T J X Fund 427 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual 6,516,361 4,159,738 2,356,623 2,356,623 2003 Actual 12,354 2,368,977 (2,356,623) - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 6,528,715$ 6,528,715$ -$ Notes This fund was closed in 2003. $- $500 $1,000 $1,500 $2,000 $2,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 427 83 Redevelopment District Capital-A E D A 2003 Fund 428 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual 11,036,583 3,717,106 7,319,477 7,319,477 2005 Actual 194,843 2,765,184 (2,570,341) 4,749,137 2006 Actual 177,528 1,545,705 (1,368,177) 3,380,960 2007 Actual 48,069 2,955,850 (2,907,781) 473,178 2008 Actual 10,213 82,041 (71,829) 401,350 2009 Actual 2,725 700 2,025 403,375 2010 Actual 1,201 404,576 (403,375) - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 11,471,162$ 11,471,162$ -$ Notes This fund was closed in 2010. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 428 84 TIF - River East Development Area (NE Dev) Fund 429 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 13,468 - 13,468 13,468 2008 Actual 233 - 233 13,701 2009 Actual 22,568 1,500 21,068 34,769 2010 Actual 195,745 7,744 188,000 222,769 2011 Actual 716,102 36,795 679,307 902,076 2012 Actual 1,356,334 38,788 1,317,547 2,219,623 2013 Actual 849,685 60,517 789,168 3,008,791 2014 Actual 1,576,990 26,671 1,550,320 4,559,110 2015 Actual 3,906,426 915,909 2,990,517 7,549,627 2016 Actual 2,485,527 2,173,333 312,194 7,861,822 2017 Budget 3,065,400 10,602,696 (7,537,296) 324,526 Total 14,188,478$ 13,863,953$ 324,526$ Notes The boundaries for this TIF district were changed during the 2015 TIF re-alignment. This fund was formerly known as the Northeast TIF. Projects committed to in 2017 include: East Bank Phase 5 CSO; Howard Park Ice Rink; Michiana Brick Demolition; Niles/Jefferson Bridge Tunnel; Newman Center Armory; and Perley School (Safe Routes to School). $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 429 85 TIF - Southside Development Area #1 Fund 430 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual 25,351 - 25,351 25,351 2006 Actual 47,873 2,818 45,056 70,407 2007 Actual 458,063 16,698 441,365 511,772 2008 Actual 3,095 282,515 (279,420) 232,352 2009 Actual 357,381 34,527 322,854 555,206 2010 Actual 4,102,951 490,752 3,612,199 4,167,405 2011 Actual 1,819,107 2,235,660 (416,553) 3,750,851 2012 Actual 3,891,739 2,247,814 1,643,925 5,394,777 2013 Actual 2,421,638 4,376,767 (1,955,129) 3,439,648 2014 Actual 2,388,812 868,306 1,520,505 4,960,153 2015 Actual 2,232,540 1,106,588 1,125,952 6,086,105 2016 Actual 2,452,568 3,924,900 (1,472,332) 4,613,772 2017 Budget 3,881,127 6,917,426 (3,036,299) 1,577,473 Total 24,082,245$ 22,504,772$ 1,577,473$ Notes Projects in 2016 included: 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 St improvements. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 430 86 TIF - Southside Development Area #2 - Erskine Commons Fund 431 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual 548 - 548 548 2006 Actual 2,585 - 2,585 3,132 2007 Actual 2,899 - 2,899 6,031 2008 Actual 17 6,031 (6,014) 17 2009 Actual 1,241,831 476,368 765,462 765,480 2010 Actual 5,997,903 2,738,814 3,259,089 4,024,569 2011 Actual 794,499 3,420,000 (2,625,501) 1,399,068 2012 Actual 2,329 1,401,397 (1,399,068) - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 8,042,611$ 8,042,611$ -$ Notes This fund was closed in 2012. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 431 87 TIF - Southside Development Area #3 - Erskine Village Fund 432 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual 109,248 - 109,248 109,248 2006 Actual 305,399 109,248 196,151 305,399 2007 Actual 776,591 305,399 471,192 776,591 2008 Actual 4,782 776,591 (771,809) 4,782 2009 Actual 1,533,640 243,614 1,290,026 1,294,808 2010 Actual 3,771,192 496,659 3,274,532 4,569,340 2011 Actual 1,616,374 496,080 1,120,294 5,689,634 2012 Actual 27,801 149,809 (122,007) 5,567,627 2013 Actual 1,891,064 490,005 1,401,059 6,968,686 2014 Actual 26,320 488,720 (462,400) 6,506,286 2015 Actual 50,737 1,262,695 (1,211,958) 5,294,328 2016 Actual 44,908 489,503 (444,594) 4,849,734 2017 Budget 6,000 4,848,795 (4,842,795) 6,939 Total 10,164,056$ 10,157,118$ 6,939$ Notes This fund was used to pay debt service. The bond was paid off in February 2017. The Redevelopment Commission passed a resolution in to close the allocation area. The remaining cash will be transferred to South Side #1 (Fund 430) and the fund closed. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 432 88 Redevelopment General Fund 433 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 53,457$ -$ 53,457$ 114,916$ 2001 Actual 2,005 - 2,005 116,921 2002 Actual 27,036 35,000 (7,964) 108,957 2003 Actual 1,532 552 980 109,937 2004 Actual 1,557 5,000 (3,443) 106,494 2005 Actual 3,679 - 3,679 110,173 2006 Actual 5,367 - 5,367 115,540 2007 Actual 3,581 26,489 (22,908) 92,631 2008 Actual 2,822 17,189 (14,367) 78,264 2009 Actual 669 3,551 (2,882) 75,382 2010 Actual 214 36,141 (35,927) 39,455 2011 Actual 107 5,071 (4,964) 34,492 2012 Actual 164 3,213 (3,049) 31,443 2013 Actual 104 5,798 (5,695) 25,749 2014 Actual 45 15,697 (15,653) 10,096 2015 Actual 59 1,466 (1,407) 8,689 2016 Actual 78 329 (251) 8,438 2017 Budget 135 4,500 (4,365) 4,073 Total 102,610$ 159,996$ (57,386)$ Notes This fund is used to account for the general legal fees of the Department of Community Investment. $- $20 $40 $60 $80 $100 $120 $140 $- $10 $20 $30 $40 $50 $60 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 433 89 Community Revitalization Enhancement District (CRED) Fund 434 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual 1,642,746 - 1,642,746 1,642,746 2006 Actual 1,070,155 465,429 604,725 2,247,471 2007 Actual 1,324,409 1,109,421 214,987 2,462,459 2008 Actual 1,022,877 1,535,882 (513,005) 1,949,453 2009 Actual 613,910 1,408,898 (794,988) 1,154,465 2010 Actual 419,363 1,012,417 (593,054) 561,411 2011 Actual 734,607 848,322 (113,715) 447,697 2012 Actual 654,444 878,554 (224,110) 223,587 2013 Actual 244,899 458,949 (214,050) 9,537 2014 Actual 301 - 301 9,838 2015 Actual 360 7,794 (7,434) 2,404 2016 Actual 635 3,039 (2,404) - 2017 Budget - - - - Total 7,728,707$ 7,728,707$ -$ Notes This fund formerly received a special distribution of state tax revenue captured in the district and was used for debt service. This fund was closed and the remaining cash transferred to Fund 404. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 434 90 TIF - Douglas Road Fund 435 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 13,941 - 13,941 13,941 2008 Actual - 13,926 (13,926) 15 2009 Actual 1,303,937 1,180,252 123,686 123,701 2010 Actual 619,818 586,723 33,095 156,796 2011 Actual 306,300 270,423 35,876 192,672 2012 Actual 286,436 318,183 (31,746) 160,926 2013 Actual 324,393 190,718 133,675 294,600 2014 Actual 322,451 395,493 (73,042) 221,558 2015 Actual 271,422 341,545 (70,123) 151,435 2016 Actual 346,312 341,288 5,024 156,459 2017 Budget 327,858 344,216 (16,358) 140,101 Total 4,122,868$ 3,982,767$ 140,101$ Notes The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishwaka. The fund borrowed money from the City of Mishawaka and Major Moves Fund (412) to finance construction. TIF tax revenue is used to repay the loans. During February 2015, the amounts due to the City of Mishawaka was paid in full. Payments will now be accelerated on the Major Moves loan in order to pay it off as early as available cash allows. $- $50 $100 $150 $200 $250 $300 $350 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 435 91 TIF - River East Residential (NE Res) Fund 436 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 1,817,307 - 1,817,307 1,817,307 2011 Actual 2,448,369 2,391,373 56,996 1,874,303 2012 Actual 2,524,259 897,251 1,627,008 3,501,311 2013 Actual 2,271,188 3,218,420 (947,232) 2,554,079 2014 Actual 2,728,304 3,575,895 (847,591) 1,706,488 2015 Actual 3,340,143 3,429,078 (88,935) 1,617,553 2016 Actual 4,143,870 3,369,278 774,592 2,392,145 2017 Budget 3,300,903 3,430,231 (129,328) 2,262,817 Total 22,574,344$ 20,311,526$ 2,262,817$ Notes The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast Residential TIF. Expenditures are related to debt service for the Eddy Street Commons Project--payment on the ESC Bonds and reimbursement to Major Moves fund for project costs. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 436 92 Coveleski Bond Const. Fund 438 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 4,980,000 520,410 4,459,590 4,459,590 2011 Actual 5,268 4,464,858 (4,459,590) - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 4,985,268$ 4,985,268$ -$ Notes This fund was established to account for the expenditures of bond proceeds from the 2010 Coveleski Stadium bond. The fund was closed in 2011. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 438 93 Certified Technology Park Fund 439 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual 812,791 - 812,791 812,791 2012 Actual 3,571 - 3,571 816,362 2013 Actual 2,866,234 - 2,866,234 3,682,595 2014 Actual 1,340,864 - 1,340,864 5,023,459 2015 Actual 67,224 2,820,835 (2,753,612) 2,269,848 2016 Actual 19,712 142,913 (123,201) 2,146,647 2017 Budget - - - 2,146,647 Total 5,110,395$ 2,963,748$ 2,146,647$ Notes This fund receives a special state tax distribution and is used for improvements at Innovation Park and Ignition Park, the city's two certified technology parks. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 439 94 Gift, Donation, Bequest Fund 445 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual 37,300 - 37,300 37,300 2009 Actual - 37,300 (37,300) - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 37,300$ 37,300$ -$ Notes This fund was established and closed in 2008 and the cash balance was transferred to Fund 217 in 2009. $- $5 $10 $15 $20 $25 $30 $35 $40 $- $5 $10 $15 $20 $25 $30 $35 $40 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 445 95 Palais Historic Preservation Fund 450 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 168 - 168 168 2008 Actual 16,840 - 16,840 17,009 2009 Actual 16,265 3,967 12,299 29,307 2010 Actual 13,805 7,258 6,547 35,854 2011 Actual 14,320 3,983 10,337 46,191 2012 Actual 12,113 - 12,113 58,304 2013 Actual 15,561 20,470 (4,909) 53,395 2014 Actual 9,802 - 9,802 63,198 2015 Actual 13,100 - 13,100 76,297 2016 Actual 16,450 - 16,450 92,747 2017 Budget 17,100 5,000 12,100 104,847 Total 145,525$ 40,678$ 104,847$ Notes This fund provides funding for capital projects that preserve the historic character of the Palais Royale Ballroom. $- $20 $40 $60 $80 $100 $120 $- $5 $10 $15 $20 $25 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 450 96 Airport Urban Enterprise Zone Fund 454 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 809,305 571,164 238,141 238,141 2010 Actual 302,171 343,590 (41,419) 196,722 2011 Actual 123,637 58,322 65,315 262,038 2012 Actual 113,044 - 113,044 375,082 2013 Actual 1,289 - 1,289 376,372 2014 Actual 1,287 - 1,287 377,659 2015 Actual 1,385 - 1,385 379,043 2016 Actual 3,379 - 3,379 382,423 2017 Budget 3,900 50,000 (46,100) 336,323 Total 1,359,399$ 1,023,076$ 336,323$ Notes This fund has been used in the past to pay for job training programs. $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 454 97 Consolidated Building Fund 600 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 927,448$ 967,776$ (40,327)$ 230,852$ 2001 Actual 1,038,348 973,930 64,418 295,270 2002 Actual 986,920 1,031,894 (44,974) 250,296 2003 Actual 1,023,567 1,040,425 (16,858) 233,438 2004 Actual 985,064 1,143,466 (158,401) 75,036 2005 Actual 1,140,252 1,027,788 112,464 187,500 2006 Actual 1,052,732 1,109,255 (56,524) 130,977 2007 Actual 1,086,682 1,078,944 7,738 138,715 2008 Actual 1,167,563 1,104,724 62,839 201,554 2009 Actual 982,015 1,088,265 (106,250) 95,304 2010 Actual 873,649 932,360 (58,710) 36,594 2011 Actual 891,604 858,681 32,923 69,516 2012 Actual 1,010,068 875,735 134,333 203,850 2013 Actual 954,228 1,006,337 (52,109) 151,741 2014 Actual 3,710,384 3,126,933 583,451 735,192 2015 Actual 4,571,871 3,415,932 1,155,940 1,891,132 2016 Actual 3,948,556 3,225,899 722,657 2,613,789 2017 Budget 3,968,666 3,777,820 190,846 2,804,635 Total 30,319,618$ 27,786,163$ 2,533,455$ Notes This fund was established to account for the expenditures of the Building Department. In 2014, Code Enforcement and Animal Care & Control were transferred from the General Fund (101) to this fund. The main source of revenue is a transfer from the EDIT Fund (408). Charges for services is another source of revenue. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 600 98 Parking Garage Fund 601 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 708,167$ 817,469$ (109,302)$ (1,881,510)$ 2001 Actual 639,128 707,728 (68,600) (1,950,110) 2002 Actual 728,202 596,065 132,137 (1,817,973) 2003 Actual 1,211,266 732,732 478,534 (1,339,439) 2004 Actual 768,515 509,816 258,698 (1,080,741) 2005 Actual 766,222 512,796 253,426 (827,315) 2006 Actual 799,439 596,420 203,019 (624,296) 2007 Actual 887,967 712,453 175,514 (448,783) 2008 Actual 1,004,155 733,530 270,625 (178,158) 2009 Actual 1,070,564 724,316 346,248 168,090 2010 Actual 1,048,881 623,583 425,298 593,388 2011 Actual 1,074,230 752,727 321,503 914,891 2012 Actual 923,966 983,412 (59,447) 855,444 2013 Actual 971,598 942,855 28,743 884,188 2014 Actual 1,021,117 831,056 190,061 1,074,249 2015 Actual 975,147 1,409,753 (434,606) 639,642 2016 Actual 999,875 670,990 328,885 968,528 2017 Budget 1,097,311 1,247,254 (149,943) 818,585 Total 16,695,750$ 14,104,957$ 2,590,794$ Notes Paking garage operations are under outside contract with Downtown South Bend, Inc. $(2,500) $(2,000) $(1,500) $(1,000) $(500) $- $500 $1,000 $1,500 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 601 99 Solid Waste Fund 610 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 4,061,819$ 3,744,799$ 317,020$ 506,591$ 2001 Actual 3,966,211 4,182,987 (216,776) 289,814 2002 Actual 4,029,170 3,966,304 62,866 352,681 2003 Actual 4,001,076 3,679,298 321,778 674,458 2004 Actual 3,965,806 3,920,650 45,156 719,614 2005 Actual 3,953,612 4,110,564 (156,953) 562,662 2006 Actual 4,190,705 4,387,042 (196,337) 366,325 2007 Actual 4,189,531 4,194,836 (5,305) 361,020 2008 Actual 4,344,467 4,519,041 (174,574) 186,445 2009 Actual 4,755,197 4,282,946 472,251 658,697 2010 Actual 4,795,273 4,317,821 477,452 1,136,149 2011 Actual 4,829,372 4,783,901 45,471 1,181,620 2012 Actual 5,087,350 5,098,991 (11,641) 1,169,980 2013 Actual 5,407,945 5,782,650 (374,705) 795,275 2014 Actual 5,297,239 5,685,980 (388,741) 406,534 2015 Actual 5,382,590 5,470,212 (87,622) 318,912 2016 Actual 5,523,801 5,649,709 (125,907) 193,005 2017 Budget 5,782,675 5,662,910 119,765 312,770 Total 83,563,840$ 83,440,641$ 123,199$ Notes This Enterprise Fund charges City residents a monthly fee for pick-up and disposal of trash at area landfills and recycling centers. The operations of Solid Waste are funded by the fees. Transfers out to Fund 611 are made to pay debt service obligations as needed. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 610 100 Solid Waste Depreciation Fund 611 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 8,484$ 63,016$ (54,533)$ 127,663$ 2001 Actual 411,781 175,927 235,853 363,516 2002 Actual 474,720 210,550 264,170 627,686 2003 Actual 6,900 155,896 (148,996) 478,690 2004 Actual 206,974 683,477 (476,503) 2,187 2005 Actual 491,989 451,268 40,722 42,909 2006 Actual 482,069 495,998 (13,929) 28,980 2007 Actual 403,400 427,143 (23,743) 5,238 2008 Actual 393,661 397,680 (4,019) 1,219 2009 Actual 423,405 423,027 378 1,597 2010 Actual 331,174 315,262 15,911 17,508 2011 Actual 239,062 240,749 (1,687) 15,821 2012 Actual 259,479 275,191 (15,712) 109 2013 Actual 830,707 712,375 118,332 118,441 2014 Actual 790,065 873,286 (83,220) 35,220 2015 Actual 659,713 694,491 (34,778) 442 2016 Actual 1,225,559 890,145 335,414 335,856 2017 Budget 835,813 1,135,613 (299,800) 36,056 Total 8,474,955$ 8,621,094$ (146,139)$ Notes This fund receives transfers from the Solid Waste Operations Fund (610). This fund is used for debt service and capital expenditures related to the Solid Waste Department. $- $100 $200 $300 $400 $500 $600 $700 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 611 101 Blackthorn Golf Course Fund 619 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,541,618$ 1,691,999$ (150,381)$ 350,965$ 2001 Actual 1,601,542 1,755,024 (153,483) 197,482 2002 Actual 1,534,913 1,539,379 (4,466) 193,016 2003 Actual 1,639,574 1,634,870 4,704 197,720 2004 Actual 1,689,986 1,733,377 (43,391) 154,328 2005 Actual 1,546,064 1,522,569 23,495 177,823 2006 Actual 1,564,776 1,508,816 55,960 233,783 2007 Actual 1,763,191 1,868,550 (105,358) 128,425 2008 Actual 1,488,675 1,521,647 (32,972) 95,453 2009 Actual 1,532,523 1,496,389 36,135 131,588 2010 Actual 1,482,945 1,456,641 26,304 157,892 2011 Actual 1,393,352 1,495,399 (102,047) 55,845 2012 Actual 1,669,150 1,679,623 (10,473) 45,371 2013 Actual 1,580,512 1,542,154 38,358 83,729 2014 Actual 1,539,385 1,539,613 (228) 83,501 2015 Actual 119,297 202,798 (83,501) - 2016 Actual - - - - 2017 Budget - - - - Total 23,687,503$ 24,188,848$ (501,346)$ Notes In 2015, this fund was closed upon the sale of the Blackthorn Golf Course to a private company. $- $50 $100 $150 $200 $250 $300 $350 $400 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 619 102 Water Works General Fund 620 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 11,458,568$ 11,244,424$ 214,145$ 2,130,715$ 2001 Actual 11,043,250 12,136,462 (1,093,212) 1,037,503 2002 Actual 13,418,576 12,738,621 679,956 1,717,459 2003 Actual 12,374,985 12,540,863 (165,878) 1,551,581 2004 Actual 11,971,924 12,617,265 (645,341) 906,239 2005 Actual 12,575,873 12,182,686 393,187 1,299,426 2006 Actual 14,284,912 13,318,535 966,377 2,265,803 2007 Actual 14,704,153 13,703,216 1,000,937 3,266,740 2008 Actual 13,993,027 14,782,773 (789,746) 2,476,993 2009 Actual 14,207,163 13,729,114 478,049 2,955,043 2010 Actual 14,226,352 14,581,992 (355,640) 2,599,402 2011 Actual 14,149,682 15,020,313 (870,630) 1,728,772 2012 Actual 15,598,810 15,564,358 34,452 1,763,223 2013 Actual 15,109,623 13,363,091 1,746,532 3,509,756 2014 Actual 14,546,190 13,750,405 795,785 4,305,541 2015 Actual 14,439,780 14,856,073 (416,293) 3,889,248 2016 Actual 15,369,520 15,457,295 (87,775) 3,801,473 2017 Budget 17,519,334 17,727,254 (207,920) 3,593,553 Total 250,991,722$ 249,314,740$ 1,676,982$ Notes This fund was established to account for all revenue and operational expenses 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. Recent increases in expenditures are related to debt service payments. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 620 103 Water Works Srlf Equipment Cost Replacement Reserve Fund 621 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual 92,383 - 92,383 92,383 2003 Actual 93,875 1,492 92,383 184,766 2004 Actual 31,931 216,697 (184,766) - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 218,189$ 218,189$ -$ Notes This fund was closed in 2004. $- $20 $40 $60 $80 $100 $120 $140 $160 $180 $200 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 621 104 Water Works Depreciation Fund 622 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,017,956$ 1,758,326$ 259,631$ 865,148$ 2001 Actual 2,007,449 2,314,506 (307,057) 558,092 2002 Actual 3,969,571 2,247,699 1,721,872 2,279,964 2003 Actual 834,751 1,714,051 (879,300) 1,400,664 2004 Actual 145,877 1,289,051 (1,143,174) 257,490 2005 Actual 304,728 546,996 (242,268) 15,222 2006 Actual 1,255,483 874,691 380,792 396,014 2007 Actual 929,368 820,249 109,119 505,133 2008 Actual 1,085,219 931,579 153,639 658,772 2009 Actual 915,193 807,865 107,327 766,099 2010 Actual 277,977 586,289 (308,312) 457,787 2011 Actual 1,345,040 399,864 945,176 1,402,963 2012 Actual 3,791,481 1,049,126 2,742,355 4,145,317 2013 Actual 13,709 627,301 (613,592) 3,531,725 2014 Actual 10,132 401,279 (391,148) 3,140,578 2015 Actual 17,400 281,952 (264,552) 2,876,026 2016 Actual 25,273 318,327 (293,053) 2,582,972 2017 Budget 15,000 1,414,466 (1,399,466) 1,183,506 Total 18,961,607$ 18,383,618$ 577,989$ Notes This fund is used for acquiring, constructing, and improving water utility fixed assets. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 622 105 Water Works Construction Fund 623 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 280,159$ 2,991,737$ (2,711,578)$ -$ 2001 Actual 2,042 2,042 - - 2002 Actual 5,881,513 721,786 5,159,727 5,159,727 2003 Actual 58,644 2,441,807 (2,383,163) 2,776,564 2004 Actual 14,492 2,791,056 (2,776,564) - 2005 Actual - - - - 2006 Actual 4,763,280 688,565 4,074,715 4,074,715 2007 Actual 103,801 3,361,975 (3,258,174) 816,541 2008 Actual 1,401 817,942 (816,541) - 2009 Actual 5,245,500 1,015,132 4,230,368 4,230,368 2010 Actual 10,555 3,301,536 (3,290,980) 939,387 2011 Actual 1,764 794,337 (792,573) 146,815 2012 Actual 8,455,624 2,799,602 5,656,022 5,802,837 2013 Actual 16,550 5,006,757 (4,990,206) 812,630 2014 Actual 1,614 611,629 (610,015) 202,615 2015 Actual 544 203,159 (202,615) - 2016 Actual - - - - 2017 Budget - - - - Total 24,837,485$ 27,549,063$ (2,711,578)$ Notes This fund receives bond proceeds that are used for water utility capital improvements. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 623 106 Water Works Deposit Fund 624 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 52,914$ 52,983$ (68)$ 1,069,620$ 2001 Actual 83,256 74,194 9,061 1,078,681 2002 Actual 119,511 23,275 96,236 1,174,917 2003 Actual 49,360 14,037 35,323 1,210,240 2004 Actual 51,201 18,675 32,526 1,242,766 2005 Actual 66,186 42,571 23,615 1,266,380 2006 Actual 81,595 44,550 37,045 1,303,425 2007 Actual 76,335 55,497 20,838 1,324,264 2008 Actual 65,470 59,214 6,256 1,330,520 2009 Actual 29,638 11,514 18,123 1,348,643 2010 Actual 25,046 4,960 20,086 1,368,729 2011 Actual 15,072 3,971 11,101 1,379,830 2012 Actual 35,728 6,864 28,864 1,408,694 2013 Actual 49,021 4,901 44,121 1,452,815 2014 Actual 33,398 4,997 28,401 1,481,216 2015 Actual 38,308 9,708 28,601 1,509,816 2016 Actual 43,835 12,228 31,607 1,541,423 2017 Budget 15,000 15,000 - 1,541,423 Total 930,875$ 459,140$ 471,735$ Notes 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. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $- $20 $40 $60 $80 $100 $120 $140 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 624 107 Water Works Sinking Fund 625 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,332,923$ 2,717,838$ (384,915)$ -$ 2001 Actual 2,796,366 2,796,366 - - 2002 Actual 2,991,828 2,988,336 3,492 3,492 2003 Actual 3,392,019 3,392,274 (255) 3,237 2004 Actual 3,394,106 3,393,850 256 3,494 2005 Actual 3,435,946 3,431,973 3,973 7,467 2006 Actual 3,585,369 3,572,133 13,236 20,702 2007 Actual 3,840,199 3,844,059 (3,860) 16,842 2008 Actual 3,839,568 3,848,387 (8,818) 8,024 2009 Actual 3,272,172 3,277,319 (5,147) 2,877 2010 Actual 3,557,260 3,548,912 8,348 11,225 2011 Actual 3,556,581 3,558,412 (1,831) 9,394 2012 Actual 1,646,743 1,651,501 (4,758) 4,637 2013 Actual 2,056,004 2,055,303 700 5,337 2014 Actual 2,052,252 2,052,931 (679) 4,658 2015 Actual 2,049,802 2,050,062 (260) 4,398 2016 Actual 2,053,269 2,007,598 45,671 50,069 2017 Budget 2,054,891 2,054,891 - 50,069 Total 51,907,300$ 52,242,145$ (334,845)$ Notes This fund accounts for debt service payments. It receives transfers from the Water Works Operations Fund (620). $- $10 $20 $30 $40 $50 $60 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 625 108 Water Works Bond Reserve Fund 626 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 26,483$ 549,317$ (522,834)$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 121,162 161 121,002 121,002 2011 Actual 305,401 - 305,401 426,403 2012 Actual 885,285 - 885,285 1,311,688 2013 Actual 253,988 - 253,988 1,565,676 2014 Actual 81,933 - 81,933 1,647,609 2015 Actual 6,166 16,659 (10,493) 1,637,116 2016 Actual 344,777 556,979 (212,201) 1,424,915 2017 Budget 16,000 16,000 - 1,424,915 Total 2,041,196$ 1,139,116$ 902,080$ Notes This fund accounts for required debt service reserves as required by bond documents. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 626 109 Water Works 1997 Bond Fund 627 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 107,613$ 2,469,627$ (2,362,014)$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 107,613$ 2,469,627$ (2,362,014)$ Notes This fund was closed in 2000. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 627 110 2000 Water Works Srlf Revenue Bond Reserve Fund 628 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,822,330$ 653,581$ 2,168,749$ 2,168,749$ 2001 Actual 404,499 131,843 272,656 2,441,405 2002 Actual 28,516 2,469,921 (2,441,405) - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 3,255,345$ 3,255,345$ -$ Notes This fund was closed in 2002. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 628 111 Water Works Debt Reserve-Operations & Maintenance Fund 629 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,253,028$ -$ 1,253,028$ 1,253,028$ 2001 Actual 114,376 33,035 81,341 1,334,369 2002 Actual 96,544 28,713 67,831 1,402,201 2003 Actual 110,147 17,524 92,623 1,494,824 2004 Actual 44,354 22,441 21,913 1,516,737 2005 Actual 76,808 51,489 25,319 1,542,056 2006 Actual 147,544 56,066 91,478 1,633,535 2007 Actual 71,887 71,887 - 1,633,535 2008 Actual 209,538 60,947 148,591 1,782,126 2009 Actual 15,165 15,165 - 1,782,126 2010 Actual 996,501 8,691 987,810 2,769,936 2011 Actual 7,206 912,337 (905,131) 1,864,805 2012 Actual 131,155 9,729 121,426 1,986,231 2013 Actual 52,228 6,927 45,301 2,031,532 2014 Actual 59,382 5,875 53,507 2,085,039 2015 Actual 162,931 19,006 143,926 2,228,964 2016 Actual 248,447 19,461 228,986 2,457,950 2017 Budget 97,500 23,000 74,500 2,532,450 Total 3,894,744$ 1,362,294$ 2,532,450$ Notes This fund maintains a cash balance as operating reserves for the Water Works department. Generally, reserves should be sufficient to cover two months of operating expenditures. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 629 112 Clay Water General Fund 630 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ 5,395$ (5,395)$ 196,868$ 2001 Actual 5,434 202,303 (196,868) - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 5,434$ 207,698$ (202,263)$ Notes This fund was closed in 2001. $- $50 $100 $150 $200 $250 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 630 113 Clay Water Deposit Fund 632 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 71,174$ 2001 Actual 2,455 - 2,455 73,629 2002 Actual - 73,629 (73,629) - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 2,455$ 73,629$ (71,174)$ Notes This fund was closed in 2002. $- $10 $20 $30 $40 $50 $60 $70 $80 $- $10 $20 $30 $40 $50 $60 $70 $80 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 632 114 Sewer Insurance Fund 640 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 599,994$ 569,944$ 30,050$ 333,685$ 2001 Actual 481,480 658,248 (176,768) 156,917 2002 Actual 585,149 637,098 (51,949) 104,968 2003 Actual 646,182 614,245 31,937 136,905 2004 Actual 651,117 702,956 (51,839) 85,066 2005 Actual 647,948 644,532 3,416 88,482 2006 Actual 671,270 624,620 46,650 135,132 2007 Actual 679,111 527,115 151,997 287,129 2008 Actual 672,762 664,685 8,078 295,206 2009 Actual 664,783 629,026 35,757 330,963 2010 Actual 586,976 276,254 310,722 641,685 2011 Actual 547,846 268,297 279,549 921,234 2012 Actual 549,923 311,140 238,783 1,160,017 2013 Actual 552,869 349,190 203,679 1,363,696 2014 Actual 589,894 445,726 144,169 1,507,865 2015 Actual 615,288 475,318 139,970 1,647,834 2016 Actual 640,812 535,716 105,096 1,752,931 2017 Budget 621,788 534,509 87,279 1,840,210 Total 11,005,192$ 9,468,617$ 1,536,574$ Notes 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. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $- $100 $200 $300 $400 $500 $600 $700 $800 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 640 115 Sewage Operations & Maintenance Fund 641 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 13,171,937$ 13,349,665$ (177,728)$ 895,887$ 2001 Actual 12,946,606 12,923,457 23,149 919,036 2002 Actual 12,408,498 12,427,014 (18,517) 900,519 2003 Actual 12,686,216 13,201,436 (515,220) 385,299 2004 Actual 14,771,641 13,681,281 1,090,360 1,475,659 2005 Actual 14,953,912 13,866,019 1,087,893 2,563,552 2006 Actual 18,336,219 17,467,768 868,452 3,432,004 2007 Actual 20,835,301 15,139,885 5,695,416 9,127,420 2008 Actual 22,921,399 23,634,135 (712,736) 8,414,684 2009 Actual 24,019,036 26,280,167 (2,261,131) 6,153,553 2010 Actual 25,257,312 23,029,456 2,227,856 8,381,409 2011 Actual 28,897,029 34,560,984 (5,663,954) 2,717,455 2012 Actual 31,096,953 29,382,805 1,714,148 4,431,603 2013 Actual 31,784,543 28,930,143 2,854,400 7,286,003 2014 Actual 33,455,803 31,744,008 1,711,795 8,997,798 2015 Actual 36,072,162 36,073,840 (1,678) 8,996,120 2016 Actual 38,147,195 33,853,444 4,293,751 13,289,872 2017 Budget 37,171,904 44,542,335 (7,370,431) 5,919,441 Total 428,933,666$ 424,087,841$ 4,845,825$ Notes This is the operating fund for the Sewer Works. Sewer rates have increased recently due to higher operating costs and to cover the costs for the EPA-mandated Long Term Control Plan (LTCP), a construction project designed to address overflow issues. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 641 116 Sewage Depreciation Fund 642 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,567,483$ 5,063,113$ (1,495,630)$ 8,382,814$ 2001 Actual 1,191,168 5,623,049 (4,431,881) 3,950,933 2002 Actual 2,728,146 4,024,034 (1,295,888) 2,655,045 2003 Actual 485,479 2,732,114 (2,246,635) 408,410 2004 Actual 2,805,927 520,878 2,285,049 2,693,459 2005 Actual 55,524 1,272,792 (1,217,268) 1,476,191 2006 Actual 4,751,352 3,425,335 1,326,016 2,802,208 2007 Actual 75,937 2,745,707 (2,669,770) 132,437 2008 Actual 2,983,573 2,973,279 10,294 142,731 2009 Actual 2,780,287 2,356,029 424,258 566,989 2010 Actual 1,301,577 1,625,220 (323,643) 243,346 2011 Actual 13,524,497 3,994,549 9,529,947 9,773,293 2012 Actual 4,496,026 5,406,211 (910,184) 8,863,109 2013 Actual 194,410 5,012,953 (4,818,543) 4,044,566 2014 Actual 4,015,111 4,305,790 (290,678) 3,753,888 2015 Actual 8,034,993 3,065,823 4,969,171 8,723,058 2016 Actual 2,558,758 4,077,475 (1,518,717) 7,204,341 2017 Budget 4,487,000 7,640,455 (3,153,455) 4,050,886 Total 60,037,247$ 65,864,806$ (5,827,559)$ Notes This fund accounts for Wastewater and Sewer capital expenditures. The fund receives transfers from the Wastewater Operations Fund (641). $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 642 117 Sewage Works Operations & Maintenance Reserve Fund 643 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 262,931$ 2,075,895$ (1,812,963)$ 2,338,210$ 2001 Actual 108,445 108,445 - 2,338,210 2002 Actual 379,323 50,135 329,188 2,667,398 2003 Actual 182,147 33,892 148,255 2,815,653 2004 Actual 43,577 143,577 (100,000) 2,715,653 2005 Actual 93,871 93,871 (0) 2,715,653 2006 Actual 586,089 124,089 462,000 3,177,653 2007 Actual 140,000 140,000 - 3,177,653 2008 Actual 118,399 118,399 - 3,177,653 2009 Actual 27,752 454,752 (427,000) 2,750,653 2010 Actual 10,034 10,034 - 2,750,653 2011 Actual 409,583 8,429 401,154 3,151,807 2012 Actual 15,457 74,960 (59,503) 3,092,304 2013 Actual 211,332 11,036 200,296 3,292,600 2014 Actual 139,626 9,662 129,964 3,422,564 2015 Actual 276,955 31,242 245,714 3,668,277 2016 Actual 994,910 35,808 959,102 4,627,379 2017 Budget 53,721 30,000 23,721 4,651,100 Total 4,054,153$ 3,554,226$ 499,927$ Notes This fund maintains a cash balance as operating reserves for the Wastewater Dept. Generally, reserves should be sufficient to cover two months of operating expenditures. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $- $500 $1,000 $1,500 $2,000 $2,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 643 118 Sewer-Water Leak Insurance Fund 644 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 741,268$ 790,134$ (48,866)$ 125,960$ 2001 Actual 690,826 787,341 (96,515) 29,445 2002 Actual 702,977 666,320 36,657 66,102 2003 Actual 760,377 808,393 (48,016) 18,086 2004 Actual 694,617 657,492 37,125 55,211 2005 Actual 819,618 844,951 (25,333) 29,878 2006 Actual 909,861 914,242 (4,381) 25,496 2007 Actual 1,006,443 949,654 56,789 82,286 2008 Actual 975,688 822,997 152,692 234,977 2009 Actual - 234,977 (234,977) - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 7,301,675$ 7,476,501$ (174,826)$ Notes This fund was closed in 2009 by transferring all account balances to Fund 620. $- $50 $100 $150 $200 $250 $- $200 $400 $600 $800 $1,000 $1,200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 644 119 2004/2006 Sewer Bond Fund 645 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual 11,464,942 1,463,488 10,001,454 10,001,454 2005 Actual 294,707 2,944,665 (2,649,958) 7,351,496 2006 Actual 7,961,868 7,282,849 679,019 8,030,515 2007 Actual 347,408 5,823,869 (5,476,461) 2,554,054 2008 Actual 24,205 1,796,047 (1,771,842) 782,212 2009 Actual 33,912 784,893 (750,981) 31,231 2010 Actual 97 16,957 (16,860) 14,371 2011 Actual 12 14,371 (14,359) 12 2012 Actual - - - 12 2013 Actual - 12 (12) - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 20,127,152$ 20,127,152$ -$ Notes This fund accounted for expenditures of bond proceeds. There was a small cash balances which was finally closed out in 2013. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 645 120 1993 Sewage Revenue Bond Reserve Fund 646 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 950,728$ -$ 950,728$ 950,728$ 2001 Actual 44,212 44,212 - 950,728 2002 Actual 20,593 20,593 - 950,728 2003 Actual 12,058 12,058 - 950,728 2004 Actual 14,714 965,442 (950,728) - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 1,042,305$ 1,042,305$ -$ Notes This fund was closed in 2004. $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 $- $200 $400 $600 $800 $1,000 $1,200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 646 121 2007 Sewer Bond Fund 647 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 16,588,890 4,017,129 12,571,762 12,571,762 2008 Actual 502,119 7,720,398 (7,218,279) 5,353,483 2009 Actual 400,281 4,495,468 (4,095,188) 1,258,295 2010 Actual 156,326 509,982 (353,656) 904,639 2011 Actual 1,352 839,292 (837,940) 66,699 2012 Actual 202 47,861 (47,659) 19,041 2013 Actual 42 17,942 (17,900) 1,141 2014 Actual 2 1,143 (1,141) - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 17,649,215$ 17,649,215$ -$ Notes This fund accounted for the expenditures of bond proceeds. The fund was closed in 2014. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 647 122 Sewage Works Sinking Fund 649 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,034,250$ 917,448$ 116,803$ 2,902,860$ 2001 Actual 2,854,332 2,510,483 343,849 3,246,709 2002 Actual 50,268 2,582,421 (2,532,152) 714,557 2003 Actual 2,074,642 2,563,844 (489,202) 225,355 2004 Actual 2,636,040 2,783,272 (147,232) 78,123 2005 Actual 3,573,193 3,586,587 (13,394) 64,730 2006 Actual 3,874,063 3,806,682 67,381 132,111 2007 Actual 4,169,886 4,228,290 (58,404) 73,707 2008 Actual 6,335,129 6,349,348 (14,219) 59,489 2009 Actual 5,735,000 5,749,778 (14,778) 44,710 2010 Actual 7,520,569 6,892,171 628,398 673,108 2011 Actual 6,923,467 6,904,518 18,949 692,058 2012 Actual 8,369,028 8,225,040 143,988 836,045 2013 Actual 9,463,724 9,516,963 (53,239) 782,807 2014 Actual 9,309,752 9,301,766 7,986 790,793 2015 Actual 9,300,518 9,286,637 13,881 804,674 2016 Actual 9,197,427 9,187,871 9,556 814,230 2017 Budget 9,177,024 9,163,754 13,270 827,500 Total 101,598,314$ 103,556,871$ (1,958,557)$ Notes This fund is used to process debt payments--principal and interest--for the Sewage Works department. Debt has grown significantly in recent years as the City continues work on the EPA-mandated Long-Term Control Plan (LTCP). $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 649 123 Clay Sewage General Fund 650 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 30,003$ 11,558$ 18,445$ 839,274$ 2001 Actual 39,339 - 39,339 878,613 2002 Actual 16,055 - 16,055 894,668 2003 Actual 11,787 - 11,787 906,455 2004 Actual 14,070 - 14,070 920,525 2005 Actual 31,648 - 31,648 952,173 2006 Actual 43,527 - 43,527 995,700 2007 Actual 44,421 - 44,421 1,040,121 2008 Actual 38,408 - 38,408 1,078,530 2009 Actual 8,481 1,086,322 (1,077,841) 689 2010 Actual 2 - 2 691 2011 Actual 2 - 2 693 2012 Actual 3 - 3 696 2013 Actual 2 698 (696) - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 277,749$ 1,098,578$ (820,829)$ Notes This fund was closed in 2013. $- $200 $400 $600 $800 $1,000 $1,200 $- $200 $400 $600 $800 $1,000 $1,200 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 650 124 2007B Sewer Bond Fund 651 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual 16,394,230 - 16,394,230 16,394,230 2008 Actual 469,876 132,185 337,692 16,731,921 2009 Actual 142,314 5,126,327 (4,984,014) 11,747,908 2010 Actual 30,308 10,046,403 (10,016,095) 1,731,812 2011 Actual 2,989 1,506,696 (1,503,708) 228,105 2012 Actual 575 189,122 (188,547) 39,557 2013 Actual 69 39,624 (39,555) 2 2014 Actual - - - 2 2015 Actual 1 3 (2) - 2016 Actual - - - - 2017 Budget - - - - Total 17,040,361$ 17,040,361$ -$ Notes This fund accounts for the expenditures of bond proceeds. The fund was finished in 2012 but it retained a small cash balance until it was closed in 2015. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 651 125 Sewage Works Debt Service Reserve Fund 653 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual 4,541,322 - 4,541,322 4,541,322 2010 Actual 1,058,932 - 1,058,932 5,600,254 2011 Actual 2,143,816 - 2,143,816 7,744,070 2012 Actual 1,966,747 - 1,966,747 9,710,817 2013 Actual 14,099 2,438,087 (2,423,989) 7,286,828 2014 Actual 3 - 3 7,286,831 2015 Actual 3 3,181,211 (3,181,208) 4,105,624 2016 Actual 6,009 - 6,009 4,111,633 2017 Budget 4,400 - 4,400 4,116,033 Total 9,735,331$ 5,619,298$ 4,116,033$ Notes This fund accounts for required debt service reserves as required by bond documents. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 653 126 Project Releaf Fund 655 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 144,675$ 89,116$ 55,559$ 73,012$ 2001 Actual 151,225 122,962 28,263 101,275 2002 Actual 150,913 100,446 50,467 151,742 2003 Actual 312,154 99,966 212,188 363,930 2004 Actual 149,782 92,379 57,403 421,333 2005 Actual 148,150 275,859 (127,709) 293,624 2006 Actual 433,085 310,847 122,238 415,862 2007 Actual 437,389 399,084 38,305 454,167 2008 Actual 434,395 362,292 72,104 526,271 2009 Actual 431,018 362,506 68,512 594,783 2010 Actual 429,290 341,775 87,515 682,298 2011 Actual 431,438 346,219 85,219 767,517 2012 Actual 432,956 341,021 91,935 859,452 2013 Actual 435,940 356,814 79,126 938,578 2014 Actual 439,394 397,610 41,784 980,362 2015 Actual 444,358 503,884 (59,526) 920,836 2016 Actual 447,931 497,194 (49,263) 871,573 2017 Budget 444,556 525,416 (80,860) 790,713 Total 6,298,649$ 5,525,389$ 773,260$ Notes This fund accounts for the fall and spring leaf collection program. The program is financed by a $0.99 per month charge on residents' utility bills. $- $200 $400 $600 $800 $1,000 $1,200 $- $100 $200 $300 $400 $500 $600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 655 127 1998 Sewage Revenue Bond Reserve Fund 656 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,739,220$ 110$ 1,739,110$ 1,739,110$ 2001 Actual 80,296 80,296 - 1,739,110 2002 Actual 37,669 37,669 - 1,739,110 2003 Actual 22,055 22,055 - 1,739,110 2004 Actual 26,915 1,766,025 (1,739,110) - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 1,906,155$ 1,906,155$ -$ Notes This fund was closed in 2004. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 656 128 Sewage Equipment Replacement Cost Reserve Fund 657 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 1,082,200$ -$ 1,082,200$ 1,082,200$ 2001 Actual 598,104 57,004 541,100 1,623,300 2002 Actual 580,491 39,391 541,100 2,164,400 2003 Actual 571,469 29,869 541,600 2,706,000 2004 Actual 308,578 536,240 (227,661) 2,478,339 2005 Actual 83,441 83,441 - 2,478,339 2006 Actual 11,580 2,489,919 (2,478,339) - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total 3,235,864$ 3,235,864$ -$ Notes This fund was closed in 2006. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 657 129 2010 Sewer Bond Fund 658 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual 9,522,985 799,340 8,723,645 8,723,645 2011 Actual 18,528 6,692,030 (6,673,502) 2,050,143 2012 Actual 4,348 1,942,288 (1,937,940) 112,203 2013 Actual 216 110,204 (109,988) 2,215 2014 Actual 6 2,219 (2,213) 2 2015 Actual 0 2 (2) - 2016 Actual - - - - 2017 Budget - - - - Total 9,546,083$ 9,546,083$ -$ Notes This fund accounts for expenditures of bond proceeds. The fund was completed in 2013, but it retained a small cash balance until it was closed in 2015. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 658 130 2011 Sewer Bond Fund 659 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual 21,508,738 1,772,942 19,735,796 19,735,796 2012 Actual 91,421 9,660,707 (9,569,286) 10,166,510 2013 Actual 30,970 2,348,981 (2,318,011) 7,848,499 2014 Actual 19,665 6,267,855 (6,248,190) 1,600,309 2015 Actual 4,801 1,373,569 (1,368,768) 231,542 2016 Actual 2,214 182,169 (179,955) 51,587 2017 Budget - 11,617 (11,617) 39,970 Total 21,657,809$ 21,617,839$ 39,970$ Notes This fund accounts for expenditures of bond proceeds. $- $5,000 $10,000 $15,000 $20,000 $25,000 $- $5,000 $10,000 $15,000 $20,000 $25,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 659 131 2012 Sewer Bond Fund 661 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual 25,196,371 1,949,483 23,246,888 23,246,888 2013 Actual 65,016 5,012,877 (4,947,861) 18,299,027 2014 Actual 51,260 1,521,312 (1,470,051) 16,828,975 2015 Actual 92,797 3,032,894 (2,940,097) 13,888,878 2016 Actual 96,136 11,103,726 (11,007,590) 2,881,288 2017 Budget 129,076 3,010,364 (2,881,288) - Total 25,630,656$ 25,630,656$ -$ Notes This fund accounts for expenditures of bond proceeds. $- $5,000 $10,000 $15,000 $20,000 $25,000 $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 661 132 2013A Sewer Refund Bonds Fund 664 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual 85,747 81,279 4,468 4,468 2014 Actual 15 - 15 4,483 2015 Actual 16 - 16 4,499 2016 Actual 39 4,538 (4,499) - 2017 Budget - - - - Total 85,817$ 85,817$ -$ Notes This fund accounts for issuance costs for the 2013A Sewer Refunding Bonds $- $1 $1 $2 $2 $3 $3 $4 $4 $5 $5 $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 664 133 2015 Sewer Bond Refunding Issuance Fund 666 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual 237,133 179,065 58,067 58,067 2016 Actual 114 58,182 (58,067) - 2017 Budget - - - - Total 237,247$ 237,247$ -$ Notes This fund accounts for the issuance costs of the 2015 Sewer Bond refunding. $- $10 $20 $30 $40 $50 $60 $70 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 666 134 Century Center Fund 670 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,021,948$ 2,764,387$ 257,561$ 545,165$ 2001 Actual 2,947,896 3,148,008 (200,112) 345,053 2002 Actual 2,891,109 2,969,743 (78,633) 266,420 2003 Actual 2,883,373 2,999,728 (116,355) 150,064 2004 Actual 3,007,030 3,133,055 (126,025) 24,039 2005 Actual 3,109,578 2,161,950 947,628 971,667 2006 Actual 3,066,224 2,689,139 377,086 1,348,752 2007 Actual 3,311,028 2,515,770 795,259 2,144,011 2008 Actual 3,393,620 4,727,208 (1,333,588) 810,423 2009 Actual 2,823,445 1,636,522 1,186,923 1,997,346 2010 Actual 2,603,819 2,976,584 (372,764) 1,624,582 2011 Actual 2,788,187 2,461,564 326,623 1,951,204 2012 Actual 2,658,897 3,708,902 (1,050,006) 901,198 2013 Actual 3,133,815 3,147,538 (13,723) 887,475 2014 Actual 4,087,703 4,082,303 5,400 892,876 2015 Actual 4,223,617 4,019,600 204,017 1,096,892 2016 Actual 4,506,665 4,223,406 283,259 1,380,151 2017 Budget 4,194,311 4,194,310 1 1,380,152 Total 58,652,265$ 57,559,717$ 1,092,548$ Notes This fund accounts for the operating costs of Century Center, the City's convention center. Century Center is currently managed by SMG Corporation. $- $500 $1,000 $1,500 $2,000 $2,500 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 670 135 Century Center Capital Fund 671 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual 1,444,422 169,545 1,274,877 1,274,877 2013 Actual 675,315 192,495 482,820 1,757,697 2014 Actual 328 339,363 (339,035) 1,418,663 2015 Actual 809 417,400 (416,591) 1,002,072 2016 Actual 932 137,018 (136,086) 865,986 2017 Budget 750 - 750 866,736 Total 2,122,557$ 1,255,821$ 866,736$ Notes This fund was established in 2012 to account for capital expenditures at Century Center. A separate capital bank account has been maintained. In 2013, the fund received a capital contribution of $575,000 from the new facility manager and a $100,000 allocation of Professional Sports Development Area (PSDA) taxes. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 671 136 Century Center Energy Savings Bond Fund 672 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual 50,032 - 50,032 50,032 2016 Actual 243,362 236,243 7,120 57,152 2017 Budget 192,297 192,297 - 57,152 Total 485,691$ 428,540$ 57,152$ Notes This fund was established in 2015 to account for debt service payments of the 2015 Century Center Energy Conservation bonds. This fund receives a federal interest rebate, transfers from Century Century Operating Fund (670), and a County hotel/motel tax allocation. $- $10 $20 $30 $40 $50 $60 $70 $- $50 $100 $150 $200 $250 $300 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 672 137 Hall of Fame Capital Fund 677 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,530,119$ 2,279,084$ 251,035$ 482,607$ 2001 Actual 2,179 482,607 (480,428) 2,179 2002 Actual 129 - 129 2,308 2003 Actual - 1,207 (1,207) 1,101 2004 Actual - - - 1,101 2005 Actual - - - 1,101 2006 Actual 500,000 1,101 498,899 500,000 2007 Actual 172,317 - 172,317 672,317 2008 Actual 224,403 12,581 211,823 884,140 2009 Actual 206,277 51,713 154,564 1,038,704 2010 Actual 204,024 202,924 1,101 1,039,805 2011 Actual 2,910 168,262 (165,353) 874,452 2012 Actual 119,192 274,558 (155,366) 719,086 2013 Actual 2,458 63,137 (60,679) 658,407 2014 Actual 1,823 100,687 (98,864) 559,543 2015 Actual 3,112 60,544 (57,431) 502,111 2016 Actual 53,211 60,752 (7,542) 494,570 2017 Budget 5,000 81,091 (76,091) 418,479 Total 4,027,154$ 3,840,248$ 186,907$ Notes This fund was established to provide capital repairs and improvements at the former College Football Hall of Fame building. The fund received distributions from the PSDA Tax Fund (377) through 2010. $- $200 $400 $600 $800 $1,000 $1,200 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 677 138 Fire Pension Fund 701 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,742,098$ 3,085,450$ (343,352)$ 807,745$ 2001 Actual 5,001,477 3,533,983 1,467,495 2,275,239 2002 Actual 3,943,053 3,899,622 43,431 2,318,670 2003 Actual 4,030,098 4,027,729 2,369 2,321,039 2004 Actual 3,529,378 4,366,905 (837,527) 1,483,512 2005 Actual 4,213,001 4,148,078 64,923 1,548,435 2006 Actual 6,049,954 5,134,397 915,557 2,463,992 2007 Actual 6,946,225 6,588,344 357,882 2,821,874 2008 Actual 3,744,733 5,477,181 (1,732,447) 1,089,426 2009 Actual 6,622,108 5,548,678 1,073,430 2,162,856 2010 Actual 5,200,478 5,548,294 (347,817) 1,815,040 2011 Actual 5,528,899 5,627,377 (98,478) 1,716,561 2012 Actual 5,239,850 5,608,547 (368,697) 1,347,864 2013 Actual 5,038,211 5,447,975 (409,764) 938,100 2014 Actual 5,131,903 5,430,507 (298,604) 639,496 2015 Actual 5,044,353 5,212,264 (167,911) 471,586 2016 Actual 4,875,832 5,180,140 (304,308) 167,278 2017 Budget 5,217,138 5,098,269 118,869 286,147 Total 88,098,789$ 88,963,739$ (864,950)$ Notes This fund accounts for the operation of a pension plan for former Fire Department employees and receives reimbursement from the State of Indiana. Retiree health insurance payments are paid through this fund through 2016; this cost is not reimbursed by the state. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 701 139 Police Pension Fund 702 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,388,674$ 3,618,045$ (229,371)$ 271,419$ 2001 Actual 6,177,074 3,972,901 2,204,173 2,475,592 2002 Actual 4,103,205 4,194,560 (91,355) 2,384,237 2003 Actual 4,186,618 4,470,571 (283,953) 2,100,284 2004 Actual 3,773,724 4,743,237 (969,513) 1,130,771 2005 Actual 4,381,123 4,669,854 (288,731) 842,040 2006 Actual 6,465,137 5,455,223 1,009,914 1,851,954 2007 Actual 8,309,048 6,784,404 1,524,644 3,376,598 2008 Actual 4,075,113 6,116,538 (2,041,425) 1,335,173 2009 Actual 7,571,009 6,097,952 1,473,058 2,808,231 2010 Actual 5,810,871 6,251,597 (440,726) 2,367,504 2011 Actual 6,492,500 6,696,140 (203,640) 2,163,865 2012 Actual 6,751,424 6,606,662 144,761 2,308,626 2013 Actual 5,874,865 6,474,834 (599,969) 1,708,656 2014 Actual 6,118,791 6,716,035 (597,245) 1,111,412 2015 Actual 6,382,756 6,338,510 44,246 1,155,658 2016 Actual 6,013,297 6,377,793 (364,496) 791,162 2017 Budget 6,136,500 6,423,889 (287,389) 503,773 Total 102,011,729$ 102,008,745$ 2,983$ Notes This fund accounts for the operation of a pension plan for former Police Department employees and receives reimbursement from the State of Indiana. Retiree health insurance is paid from this fund through 2016; this cost is not reimbursed by the state. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 702 140 Police/Fire State Pension Fund 703 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 166,069$ 2001 Actual - - - 185,711 2002 Actual - - - 200,331 2003 Actual - - - 211,608 2004 Actual - - - 225,638 2005 Actual - - - 259,547 2006 Actual - - - 270,447 2007 Actual - - - 277,452 2008 Actual - - - 307,187 2009 Actual - - - 306,440 2010 Actual - - - 329,834 2011 Actual - - - 370,977 2012 Actual - - - 1,576,002 2013 Actual - - - 273 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ -$ -$ Notes This fund is an agency fund and does not have revenue or expenditures. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 703 141 Law Enforcement Continuing Education Fund 704 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ 657$ (657)$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ 657$ (657)$ Notes This fund was closed in 2000. $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $- $0 $0 $0 $0 $1 $1 $1 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 704 142 K-9 Unit Fund 705 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 2,110$ 810$ 1,300$ 1,300$ 2001 Actual 8,501 - 8,501 9,801 2002 Actual - - - 9,801 2003 Actual 1,146 10,096 (8,950) 851 2004 Actual 100 944 (844) 7 2005 Actual 6,273 3,865 2,408 2,415 2006 Actual 1,476 1,507 (31) 2,384 2007 Actual 921 815 106 2,490 2008 Actual 1,408 1,283 125 2,615 2009 Actual - 1,500 (1,500) 1,115 2010 Actual 154 - 154 1,269 2011 Actual 1,006 - 1,006 2,275 2012 Actual 10 355 (345) 1,931 2013 Actual 8 625 (617) 1,313 2014 Actual 2,008 - 2,008 3,321 2015 Actual 1,521 979 542 3,863 2016 Actual 34 1,044 (1,010) 2,853 2017 Budget 2,020 2,020 - 2,853 Total 28,696$ 25,843$ 2,853$ Notes This fund was set up to receive donations for the Police K9 unit and track expenditures of those funds. $- $2 $4 $6 $8 $10 $12 $- $2 $4 $6 $8 $10 $12 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 705 143 Payroll Fund 709 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 8,019$ 2001 Actual - - - 7,620 2002 Actual - - - 7,137 2003 Actual - - - 7,137 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - 313 2007 Actual - - - 1,433 2008 Actual - - - 40 2009 Actual - - - 40 2010 Actual - - - 40 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - 2,979 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ -$ -$ Notes This fund is an agency fund and does not have revenue or expenditures. $- $1 $2 $3 $4 $5 $6 $7 $8 $9 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 709 144 Self-Funded Employee Benefits Fund 711 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 6,135,883$ 6,246,494$ (110,611)$ 2,068,064$ 2001 Actual 6,551,322 7,962,487 (1,411,165) 656,899 2002 Actual 8,210,562 8,756,271 (545,709) 111,190 2003 Actual 9,818,590 9,904,529 (85,940) 25,250 2004 Actual 11,292,167 9,435,777 1,856,389 1,881,639 2005 Actual 11,624,284 12,153,002 (528,718) 1,352,921 2006 Actual 14,156,318 13,178,928 977,389 2,330,310 2007 Actual 13,829,081 11,786,600 2,042,480 4,372,790 2008 Actual 14,290,047 16,221,447 (1,931,400) 2,441,391 2009 Actual 12,532,565 5,414,857 7,117,708 9,559,099 2010 Actual 9,624,000 10,032,613 (408,613) 9,150,486 2011 Actual 11,275,665 11,572,530 (296,866) 8,853,620 2012 Actual 11,075,305 12,500,734 (1,425,429) 7,428,191 2013 Actual 12,156,648 13,923,392 (1,766,744) 5,661,447 2014 Actual 13,318,976 14,921,109 (1,602,133) 4,059,314 2015 Actual 14,379,514 14,076,368 303,145 4,362,460 2016 Actual 18,187,045 15,830,459 2,356,586 6,719,046 2017 Budget 17,795,850 17,803,200 (7,350) 6,711,696 Total 216,253,819$ 211,720,798$ 4,533,021$ Notes This fund handles expenses relating to insurance and claims relating to employees, including medical, dental, life, flex spending, etc. An Employee Wellness Center was opened in Jan 2016. It was set in place with the understanding that the City should see a drop in claims expenses over time. In 2017, the City will pay the Wellness Center approx $996,000. Additionally, the City estimates claims expenses will increase in 2017. $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 711 145 Public Employees Retirement Fund (PERF) 712 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 377,601$ 2001 Actual - - - 372,807 2002 Actual - - - 359,795 2003 Actual - - - 385,598 2004 Actual - - - 518,495 2005 Actual - - - 538,757 2006 Actual - - - 552,008 2007 Actual - - - 583,791 2008 Actual - - - 632,232 2009 Actual - - - 627,559 2010 Actual - - - 660,386 2011 Actual - - - 612,038 2012 Actual - - - 717,280 2013 Actual - - - 696 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - - 2017 Budget - - - - Total -$ -$ -$ Notes This fund is an agency fund and does not have revenue or expenditures. $- $100 $200 $300 $400 $500 $600 $700 $800 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 712 146 Unemployment Compensation Fund 713 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual 217,482 201,891 15,591 15,591 2012 Actual 250,041 193,066 56,975 72,566 2013 Actual 252,907 65,443 187,464 260,030 2014 Actual 103,047 121,767 (18,720) 241,310 2015 Actual 103,078 75,515 27,563 268,873 2016 Actual 91,613 74,436 17,176 286,049 2017 Budget 83,000 84,105 (1,105) 284,944 Total 1,101,167$ 816,223$ 284,944$ Notes This fund was established in 2011 to account for unemployment claims and outplacement services paid. 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 Nov 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. $- $50 $100 $150 $200 $250 $300 $350 $- $50 $100 $150 $200 $250 $300 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 713 147 State Tax Withholding Fund 718 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ 181,491$ 2001 Actual - - - 192,905 2002 Actual - - - 199,523 2003 Actual - - - 204,197 2004 Actual - - - 298,243 2005 Actual - - - 337,110 2006 Actual - - - 329,521 2007 Actual - - - 242,324 2008 Actual - - - 220,039 2009 Actual - - - 263,991 2010 Actual - - - 270,457 2011 Actual - - - 279,578 2012 Actual - - - 283,370 2013 Actual - - - 294,749 2014 Actual - - - 301,548 2015 Actual - - - 412,690 2016 Actual - - - 420,885 2017 Budget - - - 420,885 Total -$ -$ -$ Notes This fund is an agency fund and does not have revenue or expenditures. $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 718 148 Morris / Palais Box Office Fund 725 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - 889,973 2012 Actual - - - 1,383,306 2013 Actual - - - 1,339,598 2014 Actual - - - 1,071,032 2015 Actual - - - 1,504,458 2016 Actual - - - 1,692,774 2017 Budget - - - 1,692,774 Total -$ -$ -$ Notes This fund was established in 2011. It is an agency fund and has no revenues or expenditures. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 725 149 Police Distributions Payable Fund 726 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - 835,108 2016 Actual - - - 817,116 2017 Budget - - - 817,116 Total -$ -$ -$ Notes This fund was established in the City accounting system in 2015. It is an agency fund and has no revenues or expenditures. $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 726 150 City Cemetery Trust Fund 730 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual 3,233$ -$ 3,233$ 63,145$ 2001 Actual 2,202 5,428 (3,226) 59,919 2002 Actual 545 24,600 (24,055) 35,864 2003 Actual 360 - 360 36,224 2004 Actual 465 - 465 36,688 2005 Actual 1,106 - 1,106 37,794 2006 Actual 828 - 828 38,622 2007 Actual 1,690 - 1,690 40,311 2008 Actual 1,474 - 1,474 41,785 2009 Actual 357 1,500 (1,143) 40,642 2010 Actual 150 - 150 40,792 2011 Actual 118 - 118 40,910 2012 Actual 202 - 202 41,112 2013 Actual 138 4,316 (4,178) 36,934 2014 Actual 102 8,642 (8,540) 28,394 2015 Actual 104 - 104 28,498 2016 Actual 254 - 254 28,752 2017 Budget 200 6,000 (5,800) 22,952 Total 13,526$ 50,486$ (36,960)$ Notes This fund is designated for expenses specifically for the City Cemetery. Revenue was 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. This fund is managed by the Parks & Recreation Department. $- $10 $20 $30 $40 $50 $60 $70 $- $5 $10 $15 $20 $25 $30 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 730 151 Equipment/Vehicle Leasing Fund 750 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 3,177,894 2017 Budget 5,500,000 5,500,000 - 3,177,894 Total 5,500,000$ 5,500,000$ -$ Notes This fund is used to pay for City vehicles and equipment that are financed by a lease. 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. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 750 152 Parks Bond Capital Fund 751 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 4,337,199 2017 Budget 7,500 3,500,000 (3,492,500) 844,699 Total 7,500$ 3,500,000$ (3,492,500)$ Notes This fund 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 original bond was issued in 2015 for $5,605,000. The City submits pay requests for costs incurred under the bond to US Bank. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 751 153 South Bend Redevelopment Authority Fund 752 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 1,232,769 2017 Budget 3,868,169 3,868,169 - 1,232,769 Total 3,868,169$ 3,868,169$ -$ Notes 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 Redevelopment Authority is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR). This fund was established in 2017 to integrate 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. $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 752 154 Smart Streets Bond Capital Fund 753 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 5,929,453 2017 Estimate 17,000 5,946,453 (5,929,453) - Total 17,000$ 5,946,453$ (5,929,453)$ Notes 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. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 753 155 Industrial Revolving Fund 754 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 2,639,206 2017 Budget 210,000 157,000 53,000 2,692,206 Total 210,000$ 157,000$ 53,000$ Notes 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 Dept 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. $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $- $50 $100 $150 $200 $250 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 754 156 South Bend Building Corp Fund 755 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 762,089 2017 Budget 2,643,214 2,643,214 - 762,089 Total 2,643,214$ 2,643,214$ -$ Notes 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). $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 755 157 Smart Streets Debt Service Fund 756 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 2,108,440 2017 Budget 855,784 855,784 - 2,108,440 Total 855,784$ 855,784$ -$ Notes 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 Feb 1, 2037. City lease rental payments are received from the River West TIF Fund (324). The Smarts Streets project 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. $- $500 $1,000 $1,500 $2,000 $2,500 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 756 158 Parks Bond Debt Service Fund 757 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 561,943 2017 Budget 391,482 391,482 - 561,943 Total 391,482$ 391,482$ -$ Notes 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. $- $100 $200 $300 $400 $500 $600 $- $50 $100 $150 $200 $250 $300 $350 $400 $450 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 757 159 Erskine Village Debt Service Fund 758 Fiscal Year Revenue Expenditures Net Ending Cash 2000 Actual -$ -$ -$ -$ 2001 Actual - - - - 2002 Actual - - - - 2003 Actual - - - - 2004 Actual - - - - 2005 Actual - - - - 2006 Actual - - - - 2007 Actual - - - - 2008 Actual - - - - 2009 Actual - - - - 2010 Actual - - - - 2011 Actual - - - - 2012 Actual - - - - 2013 Actual - - - - 2014 Actual - - - - 2015 Actual - - - - 2016 Actual - - - 561,117 2017 Budget 3,960,668 4,521,668 (561,000) 117 Total 3,960,668$ 4,521,668$ (561,000)$ Notes In February 2017, the 2005 Erskine Village Developer Bond was paid off early, thanks to sufficient tax increment financing revenue. The City plans to close this fund in 2017. $- $100 $200 $300 $400 $500 $600 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Ending Cash (Thousands)Revenue & Expenditures (Thousands)Revenue Expenditures Ending Cash Fund Revenue and Expenditures Report Fund 758 160