Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
04-2017 Cash Reserve Summary
Period Ending: Issued by: City of South Bend Cash Reserves Summary Page Number(s)Contents 2 - 3 Funds by Status 4 - 6 Cash Reserves Summary 7 General Fund Trends 8 Parks & Recreation Fund Trends 9 Motor Vehicle Highway Fund Trends 10 Liability Insurance Fund Trends 11 Public Safety LOIT Fund Trends 12 County Option Income Tax Fund (COIT) Trends 13 Economic Development Income Tax Fund (EDIT) Trends 14 Self-funded Employee Benefits Fund Trends 15 - 17 Controller's Cash Report Distribution Mayor Pete Buttigieg Interim Chief of Staff Angela Kouters Deputy Chief of Staff Suzanna Fritzberg Common Council City Controller John Murphy Deputy City Controller Jennifer Hockenhull Director of Treasury Rahman Johnson Senior Budget Analyst Amy Shirk Department Heads Fiscal Officers April 30, 2017 Controller Cash Reserve Report 1 City of South Bend Cash Reserves Summary by Fund Status Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Threshold Measurement Insufficient Balances 101 GENERAL FUND 22,010,725.85 1,556,727.03 20,453,998.82 21,038,606.75 (584,607.93)34%Property taxes received in June & Dec 35%Annual expenditures 201 PARKS & RECREATION 1,900,929.39 1,035,660.29 865,269.10 3,471,329.25 (2,606,060.15)6%Property taxes received in June & Dec 25%Annual expenditures 219 UNSAFE BUILDING 504,527.28 285,439.10 219,088.18 225,686.50 (6,598.32)24%Balance encumbered 25%Annual expenditures 432 TIF SSDA #3 - ERSKINE VILLAGE 377.62 0.00 377.62 1,219,698.75 (1,219,321.13)0%Pay off loan, then close 25%Annual expenditures 435 TIF - DOUGLAS ROAD 7,028.17 4,200.00 2,828.17 34,421.60 (31,593.43)1%Tax revenue received in June 10%Annual expenditures 436 RIVER EAST RESIDENTIAL (NE RES TIF)713,706.09 0.00 713,706.09 857,557.75 (143,851.66)21%Tax revenue received in June 25%Annual expenditures 610 SOLID WASTE OPERATIONS 553,092.74 267,492.43 285,600.31 566,291.00 (280,690.69)5%High encumbrances 10%Annual expenditures 701 FIREFIGHTERS PENSION (1,407,473.62)0.00 (1,407,473.62)509,826.90 (1,917,300.52)-28%Pension payments received in June & Sep 10%Annual expenditures 702 POLICE PENSION (1,264,818.03)0.00 (1,264,818.03)642,388.90 (1,907,206.93)-20%Pension payments received in June & Sep 10%Annual expenditures 23,018,095.49 3,149,518.85 19,868,576.64 28,565,807.40 (8,697,230.76) Meets or Exceeds Requirements 102 RAINY DAY FUND 10,212,988.85 0.00 10,212,988.85 8,620,603.69 1,592,385.16 4%3%Total expenditures in previous fiscal year-contingency 202 MOTOR VEHICLE HIGHWAY 7,142,098.34 652,751.35 6,489,346.99 2,891,382.75 3,597,964.24 56%25%Annual expenditures 203 RECREATION - NONREVERTING 1,011,867.46 234,734.89 777,132.57 399,920.75 377,211.82 49%25%Annual expenditures 211 DCI ADMINISTRATION FUND 1,485,781.64 49,994.29 1,435,787.35 662,594.00 773,193.35 54%25%Annual expenditures 216 POLICE STATE SEIZURES 231,343.88 0.00 231,343.88 9,000.00 222,343.88 643%25%Annual expenditures 218 POLICE CURFEW VIOLATIONS 12,636.07 0.00 12,636.07 250.00 12,386.07 1264%25%Annual expenditures 220 LAW ENFORCEMENT CONTINUING EDUCATION 620,614.93 24,629.55 595,985.38 197,105.50 398,879.88 76%25%Annual expenditures 222 CENTRAL SERVICES 1,502,231.71 33,989.42 1,468,242.29 1,101,160.75 367,081.54 33%25%Annual expenditures, excluding utility accounting 226 LIABILITY INSURANCE 4,842,389.24 83,311.63 4,759,077.61 1,793,793.00 2,965,284.61 133%50%Annual expenditures 249 PUBLIC SAFETY L.O.I.T.1,266,041.56 0.00 1,266,041.56 597,011.60 669,029.96 17%8%Annual expenditures - one month reserve 251 LOCAL ROADS & STREETS 3,000,538.79 847,676.85 2,152,861.94 521,636.00 1,631,225.94 103%25%Annual expenditures 258 HUMAN RIGHTS - FEDERAL GRANT 547,858.59 16,781.21 531,077.38 50,443.25 480,634.13 263%25%Annual expenditures 273 MORRIS PAC/PALAIS ROYALE MARKETING 45,737.74 2,456.50 43,281.24 5,418.75 37,862.49 200%25%Annual expenditures 278 TAKE HOME VEHICLE POLICE 754,050.91 0.00 754,050.91 750,000.00 4,050.91 7541%750,000$ set dollar amount 287 EMS / FIRE DEPARTMENT CAPITAL 4,666,346.74 1,382,217.00 3,284,129.74 775,094.25 2,509,035.49 106%25%Annual expenditures 288 EMS / FIRE DEPARTMENT OPERATING 1,725,168.28 84,856.81 1,640,311.47 1,529,478.50 110,832.97 27%25%Annual expenditures 289 HAZMAT 26,163.04 4,114.48 22,048.56 2,607.75 19,440.81 211%25%Annual expenditures 291 INDIANA RIVER RESCUE 149,750.42 23,211.75 126,538.67 22,337.25 104,201.42 142%25%Annual expenditures 294 REGIONAL POLICE ACADEMY 86,955.25 0.00 86,955.25 5,625.00 81,330.25 386%25%Annual expenditures 299 POLICE FEDERAL DRUG ENFORCEMENT 179,145.46 0.00 179,145.46 49,084.25 130,061.21 91%25%Annual expenditures 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 1,038,904.00 1,038,904.00 0.00 100%100%100% debt service reserve per bond covenants 317 COVELESKI BOND DEBT RESERVE 513,906.53 0.00 513,906.53 513,906.53 0.00 100%100%100% debt service reserve per bond covenants 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 0.00 0.00 0.00 0.00 0.00 100%100%100% debt service reserve per bond covenants 324 RIVER WEST TIF (AIRPORT TIF)26,475,313.84 6,749,015.89 19,726,297.95 9,904,721.75 9,821,576.20 50%25%Annual expenditures 328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 1,735,840.00 1,735,840.00 0.00 100%100%100% debt service reserve per bond covenants 404 COUNTY OPTION INCOME TAX 7,925,281.91 900,013.21 7,025,268.70 6,035,796.50 989,472.20 58%50%Annual expenditures 405 PARK NONREVERTING CAPITAL 228,328.82 35,795.08 192,533.74 57,006.00 135,527.74 84%25%Annual expenditures 406 CUMULATIVE CAPITAL DEVELOPMENT 441,154.57 0.00 441,154.57 119,125.00 322,029.57 93%25%Annual expenditures 407 CUMULATIVE CAPITAL IMPROVEMENT 344,125.65 0.00 344,125.65 93,062.50 251,063.15 92%25%Annual expenditures 408 ECONOMIC DEVELOPMENT INCOME TAX 11,132,949.73 1,839,414.00 9,293,535.73 5,779,592.00 3,513,943.73 80%50%Annual expenditures 416 MORRIS PERFORMING ARTS CENTER CAPITAL 624,707.47 1,169.98 623,537.49 26,536.00 597,001.49 587%25%Annual expenditures 422 TIF DISTRICT - WEST WASHINGTON 1,963,702.38 515,728.69 1,447,973.69 357,073.00 1,090,900.69 101%25%Annual expenditures 425 TIF LEIGHTON PLAZA 200,415.21 0.00 200,415.21 39,541.50 160,873.71 127%25%Annual expenditures 429 RIVER EAST DEV TIF (NORTHEAST TIF)7,567,360.74 2,128,937.08 5,438,423.66 2,650,674.00 2,787,749.66 51%25%Annual expenditures 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 5,899,764.89 737,888.82 5,161,876.07 1,729,356.50 3,432,519.57 75%25%Annual expenditures 433 REDEVELOPMENT ADMINISTRATION GENERAL 8,476.72 0.00 8,476.72 1,125.00 7,351.72 188%25%Annual expenditures 450 PALAIS ROYALE HISTORIC PRESERVATION 95,861.58 0.00 95,861.58 1,250.00 94,611.58 1917%25%Annual expenditures 600 CONSOLIDATED BUILDING DEPARTMENT 3,099,710.94 72,473.88 3,027,237.06 944,455.00 2,082,782.06 80%25%Annual expenditures 601 PARKING GARAGES 1,087,903.32 645,205.88 442,697.44 311,813.50 130,883.94 35%25%Annual expenditures 620 WATER WORKS OPERATIONS 3,044,783.67 808,919.56 2,235,864.11 886,362.70 1,349,501.41 13%5%Annual expenditures 624 WATER WORKS CUSTOMER DEPOSIT 1,520,475.88 0.00 1,520,475.88 1,520,475.88 0.00 100%100%100% cash reserves for customer deposits 625 WATER WORKS SINKING FUND 706,166.72 0.00 706,166.72 706,166.72 0.00 100%100%100% cash reserves per bond covenants 626 WATER WORKS BOND RESERVE 1,431,420.49 0.00 1,431,420.49 1,431,420.49 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath 629 WATER WORKS RESERVE - O & M 2,613,999.68 0.00 2,613,999.68 2,601,580.71 12,418.97 17%17%Annual operating expenses in Fund 620, net of transfers 640 SEWER REPAIR INSURANCE 1,799,408.07 92,302.58 1,707,105.49 133,627.25 1,573,478.24 319%25%Annual expenditures 641 SEWAGE WORKS OPERATIONS 14,040,205.12 4,986,068.05 9,054,137.07 2,227,116.75 6,827,020.32 20%5%Annual expenditures 643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 5,153,129.15 5,153,128.75 0.40 17%17%Annual operating expenses in Fund 641, net of transfers 649 SEWAGE WORKS BOND SINKING 3,869,366.60 0.00 3,869,366.60 3,869,366.60 0.00 100%100%100% cash reserves per bond covenants 653 SEWAGE WORKS DEBT SERVICE RESERVE 4,114,953.77 0.00 4,114,953.77 4,114,953.77 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath 655 PROJECT RELEAF 797,504.20 0.00 797,504.20 131,354.00 666,150.20 152%25%Annual expenditures 670 CENTURY CENTER 1,851,934.00 0.00 1,851,934.00 1,048,577.50 803,356.50 44%25%Annual expenditures 671 CENTURY CENTER CAPITAL 866,271.22 0.00 866,271.22 800,000.00 66,271.22 100%$800,000 Minimum per Board of Managers 703 POLICE/FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 705 POLICE K-9 UNIT 2,866.32 0.00 2,866.32 505.00 2,361.32 142%25%Annual expenditures April 30, 2017 Cash Reserve Policy Cash Reserve Report 2 City of South Bend Cash Reserves Summary by Fund Status Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Threshold Measurement April 30, 2017 Cash Reserve Policy 709 PAYROLL FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 711 SELF-FUNDED EMPLOYEE BENEFITS 8,167,387.90 898,181.19 7,269,206.71 4,450,800.00 2,818,406.71 41%25%Annual expenditures 712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 713 UNEMPLOYMENT COMP FUND 263,533.26 11,000.00 252,533.26 21,026.25 231,507.01 300%25%Annual expenditures 718 STATE TAX DEDUCTION FUND 258,459.72 0.00 258,459.72 258,459.72 0.00 100%100%100% cash reserves - trust & agency funds 725 MORRIS / PALAIS BOX OFFICE 1,425,310.37 0.00 1,425,310.37 1,425,310.37 0.00 100%100%100% cash reserves - trust & agency funds 726 POLICE DISTRIBUTIONS PAYABLE 843,695.61 0.00 843,695.61 843,695.61 0.00 100%100%100% cash reserves - trust & agency funds 730 CITY CEMETERY TRUST 28,883.86 0.00 28,883.86 1,500.00 27,383.86 481%25%Annual expenditures 750 EQUIPMENT/VEHICLE LEASING 1,640,408.10 0.00 1,640,408.10 1,640,408.10 0.00 100%100%100% cash reserves per bond covenants 751 PARKS BOND CAPITAL 3,923,653.96 0.00 3,923,653.96 3,923,653.96 0.00 100%100%100% cash reserves per bond covenants 752 SOUTH BEND REDEVELOPMENT AUTHORITY 502,852.90 0.00 502,852.90 502,852.90 0.00 100%100%100% cash reserves per bond covenants 753 SMART STREET BOND CAPITAL 4,146,371.80 0.00 4,146,371.80 4,146,371.80 0.00 100%100%100% cash reserves per bond covenants 755 SOUTH BEND BUILDING CORPORATION 651,180.01 0.00 651,180.01 651,180.01 0.00 100%100%100% cash reserves per bond covenants 756 SMART STREETS DEBT SERVICE FUND 1,714,294.71 0.00 1,714,294.71 1,714,294.71 0.00 100%100%100% cash reserves per bond covenants 757 PARKS BOND DEBT SERVICE 493,900.46 0.00 493,900.46 493,900.46 0.00 100%100%100% cash reserves per bond covenants 758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves per bond covenants 175,765,834.75 23,862,839.62 151,902,995.13 96,022,415.84 55,880,579.30 No Reserve Requirements 103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement 209 STUDEBAKER/OLIVER REVERTING GRANTS 838,102.13 301,516.56 536,585.57 0.00 536,585.57 100%0%No reserve requirement 210 DEPT COMMUNITY INVESTMENT STATE GRANTS 351,960.30 437,745.00 (85,784.70)0.00 (85,784.70)100%To be reimbursed by grant receipts 0%No reserve requirement 212 DCI GRANT FUND 246,195.88 1,806,765.28 (1,560,569.40)0.00 (1,560,569.40)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves 217 GIFT, DONATION, BEQUEST 170,840.85 0.00 170,840.85 0.00 170,840.85 100%0%No reserve requirement 221 LANDLORD REGISTRATION 5,145.00 0.00 5,145.00 0.00 5,145.00 100%0%No reserve requirement 224 CENTRAL SERVICES CAPITAL 89,649.66 13,438.55 76,211.11 0.00 76,211.11 100%0%No reserve requirement 227 LOSS RECOVERY FUND 960,265.95 259,049.73 701,216.22 0.00 701,216.22 100%0%No reserve requirement 244 EMERGENCY PHONE SYSTEM 33,670.74 28,963.00 4,707.74 0.00 4,707.74 100%0%No reserve requirement 252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 8.07 0.00 8.07 100%0%No reserve requirement 257 LOIT 2016 SPECIAL DISTRIBUTION 3,077,373.37 558,525.72 2,518,847.65 0.00 2,518,847.65 100%0%No reserve requirement 265 LOCAL ROAD & BRIDGE GRANT 2,000,000.00 0.00 2,000,000.00 0.00 2,000,000.00 100%0%No reserve requirement 271 EASTRACE WATERWAY 1,351.03 0.00 1,351.03 0.00 1,351.03 100%0%No reserve requirement 279 311 CALL CENTER 731,431.75 831,558.91 (100,127.16)0.00 (100,127.16)100%Will be reimbursed through inter-fund xfr 0%No reserve requirement 280 POLICE BLOCK GRANTS 3,896.33 0.00 3,896.33 0.00 3,896.33 100%0%No reserve requirement 281 REDEVELOPMENT COMMISSION - REV BONDS 27,689.88 0.00 27,689.88 0.00 27,689.88 100%0%No reserve requirement 292 POLICE GRANTS 71,146.70 27,452.40 43,694.30 0.00 43,694.30 100%0%No reserve requirement 295 COPS MORE GRANT 153,006.33 41,386.12 111,620.21 0.00 111,620.21 100%0%No reserve requirement 313 HALL OF FAME DEBT SERVICE (338,854.10)0.00 (338,854.10)0.00 (338,854.10)100%Will be reimbursed from property taxes 0%No reserve requirement 377 PROFESSIONAL SPORTS DEVELOPMENT 149,167.25 0.00 149,167.25 0.00 149,167.25 100%0%No reserve requirement 401 COVELESKI STADIUM CAPITAL 88,391.90 7,368.50 81,023.40 0.00 81,023.40 100%0%No reserve requirement 403 ZOO ENDOWMENT 1,038.31 0.00 1,038.31 0.00 1,038.31 100%0%No reserve requirement 410 URBAN DEVELOPMENT ACTION GRANT (UDAG)531,550.11 0.00 531,550.11 0.00 531,550.11 100%0%No reserve requirement 412 MAJOR MOVES CONSTRUCTION 2,967,203.18 1,575,724.24 1,391,478.94 0.00 1,391,478.94 100%0%No reserve requirement 434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement 439 CERTIFIED TECHNOLOGY PARK 2,156,464.74 1,800,000.00 356,464.74 0.00 356,464.74 100%0%No reserve requirement 454 AIRPORT URBAN ENTERPRISE ZONE 384,171.54 0.00 384,171.54 0.00 384,171.54 100%0%No reserve requirement 611 SOLID WASTE CAPITAL 2,814.84 0.00 2,814.84 0.00 2,814.84 100%0%No reserve requirement 622 WATER WORKS CAPITAL 2,281,748.38 112,201.32 2,169,547.06 0.00 2,169,547.06 100%0%No reserve requirement 642 SEWAGE WORKS CAPITAL 6,118,779.02 2,253,218.64 3,865,560.38 0.00 3,865,560.38 100%0%No Reserves - transfer from operating account as needed 645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves 647 2007 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves 651 2007B SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 658 2010 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 659 2011 SEWER BOND 137.50 0.00 137.50 0.00 137.50 100%0%Bond fund - spend down to zero - no reserves required 661 2012 SEWER BOND 2,553,103.53 1,872,442.81 680,660.72 0.00 680,660.72 100%0%Bond fund - spend down to zero - no reserves required 664 2013A SEWER REFUNDING BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 666 2015 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 672 CENTURY CENTER ENERGY SAVINGS (38,057.22)0.00 (38,057.22)0.00 (38,057.22)100%0%No reserve requirement 677 HALL OF FAME CAPITAL FUND 472,312.75 12,060.88 460,251.87 0.00 460,251.87 100%0%No reserve requirement 754 INDUSTRIAL REVOLVING FUND 2,735,909.00 0.00 2,735,909.00 0.00 2,735,909.00 100%0%No City reserve requirement; there are program requirements 28,827,614.70 11,939,417.66 16,888,197.04 0.00 16,888,197.04 City Operations Total 227,611,544.94 38,951,776.13 188,659,768.81 124,588,223.24 64,071,545.58 Cash Reserve Report 3 City of South Bend Cash Reserves Summary by Fund Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Threshold Measurement City Controlled Funds General Fund 101 GENERAL FUND 22,010,725.85 1,556,727.03 20,453,998.82 21,038,606.75 (584,607.93)34%Property taxes received in June & Dec 35%Annual expenditures Special Revenue Funds 102 RAINY DAY FUND 10,212,988.85 0.00 10,212,988.85 8,620,603.69 1,592,385.16 4%3%Total expenditures in previous fiscal year-contingency 103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement 201 PARKS & RECREATION 1,900,929.39 1,035,660.29 865,269.10 3,471,329.25 (2,606,060.15)6%Property taxes received in June & Dec 25%Annual expenditures 202 MOTOR VEHICLE HIGHWAY 7,142,098.34 652,751.35 6,489,346.99 2,891,382.75 3,597,964.24 56%25%Annual expenditures 203 RECREATION - NONREVERTING 1,011,867.46 234,734.89 777,132.57 399,920.75 377,211.82 49%25%Annual expenditures 209 STUDEBAKER/OLIVER REVERTING GRANTS 838,102.13 301,516.56 536,585.57 0.00 536,585.57 100%0%No reserve requirement 210 DEPT COMMUNITY INVESTMENT STATE GRANTS 351,960.30 437,745.00 (85,784.70)0.00 (85,784.70)100%To be reimbursed by grant receipts 0%No reserve requirement 211 DCI ADMINISTRATION FUND 1,485,781.64 49,994.29 1,435,787.35 662,594.00 773,193.35 54%25%Annual expenditures 212 DCI GRANT FUND 246,195.88 1,806,765.28 (1,560,569.40)0.00 (1,560,569.40)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves 216 POLICE STATE SEIZURES 231,343.88 0.00 231,343.88 9,000.00 222,343.88 643%25%Annual expenditures 217 GIFT, DONATION, BEQUEST 170,840.85 0.00 170,840.85 0.00 170,840.85 100%0%No reserve requirement 218 POLICE CURFEW VIOLATIONS 12,636.07 0.00 12,636.07 250.00 12,386.07 1264%25%Annual expenditures 219 UNSAFE BUILDING 504,527.28 285,439.10 219,088.18 225,686.50 (6,598.32)24%Balance encumbered 25%Annual expenditures 220 LAW ENFORCEMENT CONTINUING EDUCATION 620,614.93 24,629.55 595,985.38 197,105.50 398,879.88 76%25%Annual expenditures 221 LANDLORD REGISTRATION 5,145.00 0.00 5,145.00 0.00 5,145.00 100%0%No reserve requirement 227 LOSS RECOVERY FUND 960,265.95 259,049.73 701,216.22 0.00 701,216.22 100%0%No reserve requirement 244 EMERGENCY PHONE SYSTEM 33,670.74 28,963.00 4,707.74 0.00 4,707.74 100%0%No reserve requirement 249 PUBLIC SAFETY L.O.I.T.1,266,041.56 0.00 1,266,041.56 597,011.60 669,029.96 17%8%Annual expenditures - one month reserve 251 LOCAL ROADS & STREETS 3,000,538.79 847,676.85 2,152,861.94 521,636.00 1,631,225.94 103%25%Annual expenditures 252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 8.07 0.00 8.07 100%0%No reserve requirement 257 LOIT 2016 SPECIAL DISTRIBUTION 3,077,373.37 558,525.72 2,518,847.65 0.00 2,518,847.65 100%0%No reserve requirement 258 HUMAN RIGHTS - FEDERAL GRANT 547,858.59 16,781.21 531,077.38 50,443.25 480,634.13 263%25%Annual expenditures 265 LOCAL ROAD & BRIDGE GRANT 2,000,000.00 0.00 2,000,000.00 0.00 2,000,000.00 100%0%No reserve requirement 271 EASTRACE WATERWAY 1,351.03 0.00 1,351.03 0.00 1,351.03 100%0%No reserve requirement 273 MORRIS PAC/PALAIS ROYALE MARKETING 45,737.74 2,456.50 43,281.24 5,418.75 37,862.49 200%25%Annual expenditures 279 311 CALL CENTER 731,431.75 831,558.91 (100,127.16)0.00 (100,127.16)100%Will be reimbursed through inter-fund xfr 0%No reserve requirement 280 POLICE BLOCK GRANTS 3,896.33 0.00 3,896.33 0.00 3,896.33 100%0%No reserve requirement 281 REDEVELOPMENT COMMISSION - REV BONDS 27,689.88 0.00 27,689.88 0.00 27,689.88 100%0%No reserve requirement 289 HAZMAT 26,163.04 4,114.48 22,048.56 2,607.75 19,440.81 211%25%Annual expenditures 291 INDIANA RIVER RESCUE 149,750.42 23,211.75 126,538.67 22,337.25 104,201.42 142%25%Annual expenditures 292 POLICE GRANTS 71,146.70 27,452.40 43,694.30 0.00 43,694.30 100%0%No reserve requirement 294 REGIONAL POLICE ACADEMY 86,955.25 0.00 86,955.25 5,625.00 81,330.25 386%25%Annual expenditures 295 COPS MORE GRANT 153,006.33 41,386.12 111,620.21 0.00 111,620.21 100%0%No reserve requirement 299 POLICE FEDERAL DRUG ENFORCEMENT 179,145.46 0.00 179,145.46 49,084.25 130,061.21 91%25%Annual expenditures 404 COUNTY OPTION INCOME TAX 7,925,281.91 900,013.21 7,025,268.70 6,035,796.50 989,472.20 58%50%Annual expenditures 408 ECONOMIC DEVELOPMENT INCOME TAX 11,132,949.73 1,839,414.00 9,293,535.73 5,779,592.00 3,513,943.73 80%50%Annual expenditures 410 URBAN DEVELOPMENT ACTION GRANT (UDAG)531,550.11 0.00 531,550.11 0.00 531,550.11 100%0%No reserve requirement 655 PROJECT RELEAF 797,504.20 0.00 797,504.20 131,354.00 666,150.20 152%25%Annual expenditures 705 POLICE K-9 UNIT 2,866.32 0.00 2,866.32 505.00 2,361.32 142%25%Annual expenditures Total Special Revenue Funds 57,487,215.27 10,209,840.19 47,277,375.08 29,679,283.79 17,598,091.29 Debt Service Fund 313 HALL OF FAME DEBT SERVICE (338,854.10)0.00 (338,854.10)0.00 (338,854.10)100%Will be reimbursed from property taxes 0%No reserve requirement 755 SOUTH BEND BUILDING CORPORATION 651,180.01 0.00 651,180.01 651,180.01 0.00 100%100%100% cash reserves per bond covenants 757 PARKS BOND DEBT SERVICE 493,900.46 0.00 493,900.46 493,900.46 0.00 100%100%100% cash reserves per bond covenants Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 149,167.25 0.00 149,167.25 0.00 149,167.25 100%0%No reserve requirement 401 COVELESKI STADIUM CAPITAL 88,391.90 7,368.50 81,023.40 0.00 81,023.40 100%0%No reserve requirement 403 ZOO ENDOWMENT 1,038.31 0.00 1,038.31 0.00 1,038.31 100%0%No reserve requirement 405 PARK NONREVERTING CAPITAL 228,328.82 35,795.08 192,533.74 57,006.00 135,527.74 84%25%Annual expenditures 406 CUMULATIVE CAPITAL DEVELOPMENT 441,154.57 0.00 441,154.57 119,125.00 322,029.57 93%25%Annual expenditures 407 CUMULATIVE CAPITAL IMPROVEMENT 344,125.65 0.00 344,125.65 93,062.50 251,063.15 92%25%Annual expenditures 412 MAJOR MOVES CONSTRUCTION 2,967,203.18 1,575,724.24 1,391,478.94 0.00 1,391,478.94 100%0%No reserve requirement 416 MORRIS PERFORMING ARTS CENTER CAPITAL 624,707.47 1,169.98 623,537.49 26,536.00 597,001.49 587%25%Annual expenditures 434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement 450 PALAIS ROYALE HISTORIC PRESERVATION 95,861.58 0.00 95,861.58 1,250.00 94,611.58 1917%25%Annual expenditures 677 HALL OF FAME CAPITAL FUND 472,312.75 12,060.88 460,251.87 0.00 460,251.87 100%0%No reserve requirement 751 PARKS BOND CAPITAL 3,923,653.96 0.00 3,923,653.96 3,923,653.96 0.00 100%100%100% cash reserves per bond covenants 750 EQUIPMENT/VEHICLE LEASING 1,640,408.10 0.00 1,640,408.10 1,640,408.10 0.00 100%100%100% cash reserves per bond covenants 753 SMART STREET BOND CAPITAL 4,146,371.80 0.00 4,146,371.80 4,146,371.80 0.00 100%100%100% cash reserves per bond covenants Total Capital & Debt Service Funds 15,928,951.71 1,632,118.68 14,296,833.03 11,152,493.83 3,144,339.20 April 30, 2017 Cash Reserve Policy Cash Reserve Report 4 City of South Bend Cash Reserves Summary by Fund Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Threshold Measurement April 30, 2017 Cash Reserve Policy Enterprise Funds 287 EMS / FIRE DEPARTMENT CAPITAL 4,666,346.74 1,382,217.00 3,284,129.74 775,094.25 2,509,035.49 106%25%Annual expenditures 288 EMS / FIRE DEPARTMENT OPERATING 1,725,168.28 84,856.81 1,640,311.47 1,529,478.50 110,832.97 27%25%Annual expenditures 600 CONSOLIDATED BUILDING DEPARTMENT 3,099,710.94 72,473.88 3,027,237.06 944,455.00 2,082,782.06 80%25%Annual expenditures 601 PARKING GARAGES 1,087,903.32 645,205.88 442,697.44 311,813.50 130,883.94 35%25%Annual expenditures 610 SOLID WASTE OPERATIONS 553,092.74 267,492.43 285,600.31 566,291.00 (280,690.69)5%High encumbrances 10%Annual expenditures 611 SOLID WASTE CAPITAL 2,814.84 0.00 2,814.84 0.00 2,814.84 100%0%No reserve requirement 620 WATER WORKS OPERATIONS 3,044,783.67 808,919.56 2,235,864.11 886,362.70 1,349,501.41 13%5%Annual expenditures 622 WATER WORKS CAPITAL 2,281,748.38 112,201.32 2,169,547.06 0.00 2,169,547.06 100%0%No reserve requirement 624 WATER WORKS CUSTOMER DEPOSIT 1,520,475.88 0.00 1,520,475.88 1,520,475.88 0.00 100%100%100% cash reserves for customer deposits 625 WATER WORKS SINKING FUND 706,166.72 0.00 706,166.72 706,166.72 0.00 100%100%100% cash reserves per bond covenants 626 WATER WORKS BOND RESERVE 1,431,420.49 0.00 1,431,420.49 1,431,420.49 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath 629 WATER WORKS RESERVE - O & M 2,613,999.68 0.00 2,613,999.68 2,601,580.71 12,418.97 17%16.67%Annual operating expenses in Fund 620, net of transfers 640 SEWER REPAIR INSURANCE 1,799,408.07 92,302.58 1,707,105.49 133,627.25 1,573,478.24 319%25%Annual expenditures 641 SEWAGE WORKS OPERATIONS 14,040,205.12 4,986,068.05 9,054,137.07 2,227,116.75 6,827,020.32 20%5%Annual expenditures 642 SEWAGE WORKS CAPITAL 6,118,779.02 2,253,218.64 3,865,560.38 0.00 3,865,560.38 100%0%No Reserves - transfer from operating account as needed 643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 5,153,129.15 5,153,128.75 0.40 17%16.67%Annual operating expenses in Fund 641, net of transfers 645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves 647 2007 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves 649 SEWAGE WORKS BOND SINKING 3,869,366.60 0.00 3,869,366.60 3,869,366.60 0.00 100%100%100% cash reserves per bond covenants 651 2007B SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 653 SEWAGE WORKS DEBT SERVICE RESERVE 4,114,953.77 0.00 4,114,953.77 4,114,953.77 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath 658 2010 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 659 2011 SEWER BOND 137.50 0.00 137.50 0.00 137.50 100%0%Bond fund - spend down to zero - no reserves required 661 2012 SEWER BOND 2,553,103.53 1,872,442.81 680,660.72 0.00 680,660.72 100%0%Bond fund - spend down to zero - no reserves required 664 2013A SEWER REFUNDING BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 666 2015 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required 670 CENTURY CENTER 1,851,934.00 0.00 1,851,934.00 1,048,577.50 803,356.50 44%25%Annual expenditures 671 CENTURY CENTER CAPITAL 866,271.22 0.00 866,271.22 800,000.00 66,271.22 100%800,000$ Minimum per Board of Managers 672 CENTURY CENTER ENERGY SAVINGS (38,057.22)0.00 (38,057.22)0.00 (38,057.22)100%0%No reserve requirement Total Enterprise Funds 63,062,862.44 12,577,398.96 50,485,463.48 28,619,909.38 21,865,554.10 Internal Service Funds 222 CENTRAL SERVICES 1,502,231.71 33,989.42 1,468,242.29 1,101,160.75 367,081.54 33%25%Annual expenditures, excluding utility accounting 224 CENTRAL SERVICES CAPITAL 89,649.66 13,438.55 76,211.11 0.00 76,211.11 100%0%No reserve requirement 226 LIABILITY INSURANCE 4,842,389.24 83,311.63 4,759,077.61 1,793,793.00 2,965,284.61 133%50%Annual expenditures 278 TAKE HOME VEHICLE POLICE 754,050.91 0.00 754,050.91 750,000.00 4,050.91 7541%750,000$ set dollar amount 711 SELF-FUNDED EMPLOYEE BENEFITS 8,167,387.90 898,181.19 7,269,206.71 4,450,800.00 2,818,406.71 41%25%Annual expenditures 713 UNEMPLOYMENT COMP FUND 263,533.26 11,000.00 252,533.26 21,026.25 231,507.01 300%25%Annual expenditures Total Internal Service Funds 15,619,242.68 1,039,920.79 14,579,321.89 8,116,780.00 6,462,541.89 Trust & Agency Funds 701 FIREFIGHTERS PENSION (1,407,473.62)0.00 (1,407,473.62)509,826.90 (1,917,300.52)-28%Pension payments received in June & Sep 10%Annual expenditures 702 POLICE PENSION (1,264,818.03)0.00 (1,264,818.03)642,388.90 (1,907,206.93)-20%Pension payments received in June & Sep 10%Annual expenditures 703 POLICE/FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 709 PAYROLL FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds 718 STATE TAX DEDUCTION FUND 258,459.72 0.00 258,459.72 258,459.72 0.00 100%100%100% cash reserves - trust & agency funds 725 MORRIS / PALAIS BOX OFFICE 1,425,310.37 0.00 1,425,310.37 1,425,310.37 0.00 100%100%100% cash reserves - trust & agency funds 726 POLICE DISTRIBUTIONS PAYABLE 843,695.61 0.00 843,695.61 843,695.61 0.00 100%100%100% cash reserves - trust & agency funds 730 CITY CEMETERY TRUST 28,883.86 0.00 28,883.86 1,500.00 27,383.86 481%25%Annual expenditures Total Trust & Agency Funds (115,942.09)0.00 (115,942.09)3,681,181.50 (3,797,123.59) Total City Funds 173,993,055.86 27,016,005.65 146,977,050.21 102,288,255.25 44,688,794.97 Cash Reserve Report 5 City of South Bend Cash Reserves Summary by Fund Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Threshold Measurement April 30, 2017 Cash Reserve Policy Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 RIVER WEST TIF (AIRPORT TIF)26,475,313.84 6,749,015.89 19,726,297.95 9,904,721.75 9,821,576.20 50%25%Annual expenditures 422 TIF DISTRICT - WEST WASHINGTON 1,963,702.38 515,728.69 1,447,973.69 357,073.00 1,090,900.69 101%25%Annual expenditures 425 TIF LEIGHTON PLAZA 200,415.21 0.00 200,415.21 39,541.50 160,873.71 127%25%Annual expenditures 429 RIVER EAST DEV TIF (NORTHEAST TIF)7,567,360.74 2,128,937.08 5,438,423.66 2,650,674.00 2,787,749.66 51%25%Annual expenditures 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 5,899,764.89 737,888.82 5,161,876.07 1,729,356.50 3,432,519.57 75%25%Annual expenditures 432 TIF SSDA #3 - ERSKINE VILLAGE 377.62 0.00 377.62 1,219,698.75 (1,219,321.13)0%Pay off loan, then close 25%Annual expenditures 435 TIF - DOUGLAS ROAD 7,028.17 4,200.00 2,828.17 34,421.60 (31,593.43)1%Tax revenue received in June 10%Annual expenditures 436 RIVER EAST RESIDENTIAL (NE RES TIF)713,706.09 0.00 713,706.09 857,557.75 (143,851.66)21%Tax revenue received in June 25%Annual expenditures Total Tax Increment Financing Funds 42,827,668.94 10,135,770.48 32,691,898.46 16,793,044.85 15,898,853.61 Redevelopment Funds 433 REDEVELOPMENT ADMINISTRATION GENERAL 8,476.72 0.00 8,476.72 1,125.00 7,351.72 188%25%Annual expenditures 439 CERTIFIED TECHNOLOGY PARK 2,156,464.74 1,800,000.00 356,464.74 0.00 356,464.74 100%0%No reserve requirement 454 AIRPORT URBAN ENTERPRISE ZONE 384,171.54 0.00 384,171.54 0.00 384,171.54 100%0%No reserve requirement 754 INDUSTRIAL REVOLVING FUND 2,735,909.00 0.00 2,735,909.00 0.00 2,735,909.00 100%0%No City reserve requirement; there are program requirements Total Redevelopment Funds 5,285,022.00 1,800,000.00 3,485,022.00 1,125.00 3,483,897.00 Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 1,038,904.00 1,038,904.00 0.00 100%100%100% debt service reserve per bond covenants 317 COVELESKI BOND DEBT RESERVE 513,906.53 0.00 513,906.53 513,906.53 0.00 100%100%100% debt service reserve per bond covenants 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 0.00 0.00 0.00 0.00 0.00 100%100%100% debt service reserve per bond covenants 328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 1,735,840.00 1,735,840.00 0.00 100%100%100% debt service reserve per bond covenants 752 SOUTH BEND REDEVELOPMENT AUTHORITY 502,852.90 0.00 502,852.90 502,852.90 0.00 100%100%100% cash reserves per bond covenants 756 SMART STREETS DEBT SERVICE FUND 1,714,294.71 0.00 1,714,294.71 1,714,294.71 0.00 100%100%100% cash reserves per bond covenants 758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves per bond covenants Total Debt Service Funds 5,505,798.14 0.00 5,505,798.14 5,505,798.14 0.00 Total Redevelopment Commission Funds 53,618,489.08 11,935,770.48 41,682,718.60 22,299,967.99 19,382,750.61 City Operations Total 227,611,544.94 38,951,776.13 188,659,768.81 124,588,223.24 64,071,545.58 Cash Reserve Report 6 General Fund - 101 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 19,666,397.13$ 14,060,717.50$ 01/31/17 29,435,203.64$ 20,988,556.75$ 02/28/14 35%25%01/31/17 49%35% 03/31/14 16,931,467.58$ 14,071,197.25$ 02/28/17 26,574,277.45$ 20,988,556.75$ 03/31/14 30%25%02/28/17 44%35% 04/30/14 13,664,592.50$ 14,071,197.25$ 03/31/17 23,476,220.09$ 21,038,606.75$ 04/30/14 24%25%03/31/17 39%35% 05/31/14 10,906,411.36$ 14,071,197.25$ 04/30/17 20,453,998.82$ 21,038,606.75$ 05/31/14 19%25%04/30/17 34%35% 06/30/14 29,432,779.84$ 14,071,197.25$ 06/30/14 52%25% 07/31/14 26,473,744.03$ 14,088,697.25$ 07/31/14 47%25% 08/31/14 23,722,786.84$ 14,088,697.25$ 08/31/14 42%25% 09/30/14 20,202,390.82$ 14,088,697.25$ 09/30/14 36%25% 10/31/14 17,007,547.31$ 14,088,697.25$ 10/31/14 30%25% 11/30/14 13,644,872.96$ 14,088,697.25$ 11/30/14 24%25% 12/31/14 27,947,677.74$ 14,238,697.25$ 12/31/14 49%25% 01/31/15 23,253,550.72$ 13,344,782.75$ 01/31/15 44%25% 02/28/15 20,413,331.83$ 13,344,782.75$ 02/28/15 38%25% 03/31/15 17,372,699.76$ 13,344,782.75$ 03/31/15 33%25% 04/30/15 13,029,346.27$ 13,344,782.75$ 04/30/15 24%25% 05/31/15 10,341,225.60$ 13,344,782.75$ 05/31/15 19%25% 06/30/15 29,661,774.55$ 13,344,782.75$ 06/30/15 56%25% 07/31/15 25,659,540.97$ 13,344,782.75$ 07/31/15 48%25% 08/31/15 23,117,854.30$ 13,344,782.75$ 08/31/15 43%25% 09/30/15 20,515,512.68$ 13,344,782.75$ 09/30/15 38%25% 10/31/15 19,719,996.44$ 13,344,782.75$ 10/31/15 37%25% 11/30/15 18,556,106.39$ 13,344,782.75$ 11/30/15 35%25% 12/31/15 30,019,921.23$ 13,344,794.00$ 12/31/15 56%25% 01/31/16 26,714,068.20$ 16,356,186.90$ 01/31/16 49%30% 02/29/16 22,402,610.86$ 16,356,186.90$ 02/29/16 41%30% 03/31/16 19,441,972.53$ 16,356,186.90$ 03/31/16 36%30% 04/30/16 16,414,709.77$ 16,356,186.90$ 04/30/16 30%30% 05/31/16 13,709,088.23$ 16,363,686.90$ 05/31/16 25%30% 06/30/16 34,004,009.56$ 16,363,686.90$ 06/30/16 62%30% 07/31/16 29,671,975.06$ 16,363,686.90$ 07/31/16 54%30% 08/31/16 26,819,728.97$ 16,363,686.90$ 08/31/16 49%30% 09/30/16 24,943,409.67$ 16,426,158.90$ 09/30/16 46%30% 10/31/16 21,886,688.46$ 13,666,773.30$ 10/31/16 48%30% 11/30/16 19,361,974.38$ 16,426,158.90$ 11/30/16 35%30% 12/31/16 33,059,765.29$ 16,535,388.90$ 12/31/16 60%30% $- $5 $10 $15 $20 $25 $30 $35 $40 MILLIONSAvailable Cash Reserve Requirement 0% 10% 20% 30% 40% 50% 60% 70% Actual Percent Percent Requirement Cash Reserve Report 7 Parks & Recreation - 201 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 1,648,649.90$ 3,150,219.50$ 01/31/17 2,925,226.89$ 3,414,992.50$ 02/28/14 13%25%01/31/17 21%25% 03/31/14 1,032,377.06$ 3,150,219.50$ 02/28/17 2,453,108.31$ 3,414,992.50$ 03/31/14 8%25%02/28/17 18%25% 04/30/14 590,542.73$ 3,150,219.50$ 03/31/17 1,610,744.33$ 3,471,329.25$ 04/30/14 5%25%03/31/17 12%25% 05/31/14 83,244.80$ 3,150,219.50$ 04/30/17 865,269.10$ 3,471,329.25$ 05/31/14 1%25%04/30/17 6%25% 06/30/14 3,535,769.93$ 3,150,219.50$ 06/30/14 28%25% 07/31/14 3,047,667.29$ 3,150,219.50$ 07/31/14 24%25% 08/31/14 2,094,579.12$ 3,150,219.50$ 08/31/14 17%25% 09/30/14 1,554,697.71$ 3,150,219.50$ 09/30/14 12%25% 10/31/14 1,005,198.50$ 3,150,219.50$ 10/31/14 8%25% 11/30/14 282,628.37$ 3,150,219.50$ 11/30/14 2%25% 12/31/14 3,405,573.74$ 3,150,219.50$ 12/31/14 27%25% 01/31/15 1,840,741.75$ 2,765,998.75$ 01/31/15 17%25% 02/28/15 1,273,084.28$ 2,765,998.75$ 02/28/15 12%25% 03/31/15 623,258.50$ 2,765,998.75$ 03/31/15 6%25% 04/30/15 181,071.57$ 2,765,998.75$ 04/30/15 2%25% 05/31/15 (211,123.70)$ 2,765,998.75$ 05/31/15 -2%25% 06/30/15 3,436,165.29$ 2,765,998.75$ 06/30/15 31%25% 07/31/15 2,719,475.08$ 2,765,998.75$ 07/31/15 25%25% 08/31/15 2,327,362.23$ 2,765,998.75$ 08/31/15 21%25% 09/30/15 1,843,771.49$ 2,765,998.75$ 09/30/15 17%25% 10/31/15 1,728,926.62$ 2,765,998.75$ 10/31/15 16%25% 11/30/15 1,255,488.41$ 2,765,998.75$ 11/30/15 11%25% 12/31/15 3,854,236.64$ 2,765,998.75$ 12/31/15 35%25% 01/31/16 2,893,336.74$ 2,812,174.25$ 01/31/16 26%25% 02/29/16 2,266,893.61$ 2,812,174.25$ 02/29/16 20%25% 03/31/16 1,219,651.51$ 2,812,174.25$ 03/31/16 11%25% 04/30/16 627,650.50$ 2,812,174.25$ 04/30/16 6%25% 05/31/16 239,003.78$ 2,812,174.25$ 05/31/16 2%25% 06/30/16 4,395,360.17$ 2,812,174.25$ 06/30/16 39%25% 07/31/16 3,544,105.58$ 2,840,864.75$ 07/31/16 31%25% 08/31/16 2,753,224.95$ 2,840,864.75$ 08/31/16 24%25% 09/30/16 2,279,903.71$ 2,840,864.75$ 09/30/16 20%25% 10/31/16 1,745,715.68$ 2,362,416.25$ 10/31/16 18%25% 11/30/16 1,153,428.68$ 2,840,864.75$ 11/30/16 10%25% 12/31/16 4,422,311.14$ 2,840,864.75$ 12/31/16 39%25% $(1) $- $1 $2 $3 $4 $5 MILLIONSAvailable Cash Reserve Requirement -5% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% Actual Percent Percent Requirement Cash Reserve Report 8 Motor Vehicle Highway - 202 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 2,055,931.61$ 1,941,729.60$ 01/31/17 5,007,393.23$ 2,891,382.75$ 02/28/14 21%20%01/31/17 43%25% 03/31/14 1,890,447.88$ 1,941,729.60$ 02/28/17 5,575,658.13$ 2,891,382.75$ 03/31/14 19%20%02/28/17 48%25% 04/30/14 3,351,701.43$ 1,941,729.60$ 03/31/17 5,809,872.14$ 2,891,382.75$ 04/30/14 35%20%03/31/17 50%25% 05/31/14 3,470,456.90$ 1,941,729.60$ 04/30/17 6,489,346.99$ 2,891,382.75$ 05/31/14 36%20%04/30/17 56%25% 06/30/14 3,366,866.26$ 1,941,729.60$ 06/30/14 35%20% 07/31/14 2,837,076.85$ 2,001,775.40$ 07/31/14 28%20% 08/31/14 2,217,578.14$ 2,001,775.40$ 08/31/14 22%20% 09/30/14 2,402,072.20$ 2,001,775.40$ 09/30/14 24%20% 10/31/14 3,204,864.97$ 2,001,775.40$ 10/31/14 32%20% 11/30/14 2,968,298.70$ 2,001,775.40$ 11/30/14 30%20% 12/31/14 3,093,394.24$ 2,001,775.40$ 12/31/14 31%20% 01/31/15 3,012,565.62$ 2,097,077.20$ 01/31/15 29%20% 02/28/15 3,448,810.96$ 2,097,077.20$ 02/28/15 33%20% 03/31/15 3,183,955.62$ 2,097,077.20$ 03/31/15 30%20% 04/30/15 3,452,526.78$ 2,097,077.20$ 04/30/15 33%20% 05/31/15 4,710,213.84$ 2,097,077.20$ 05/31/15 45%20% 06/30/15 4,107,360.98$ 2,097,077.20$ 06/30/15 39%20% 07/31/15 3,592,332.11$ 2,097,077.20$ 07/31/15 34%20% 08/31/15 3,616,538.87$ 2,097,077.20$ 08/31/15 34%20% 09/30/15 4,646,069.85$ 2,097,077.20$ 09/30/15 44%20% 10/31/15 5,122,032.44$ 2,097,077.20$ 10/31/15 49%20% 11/30/15 4,893,300.77$ 2,097,077.20$ 11/30/15 47%20% 12/31/15 4,592,169.19$ 2,097,077.20$ 12/31/15 44%20% 01/31/16 4,945,234.80$ 2,744,352.25$ 01/31/16 45%25% 02/29/16 4,719,277.00$ 2,744,352.25$ 02/29/16 43%25% 03/31/16 4,655,411.71$ 2,744,352.25$ 03/31/16 42%25% 04/30/16 6,006,911.17$ 2,744,352.25$ 04/30/16 55%25% 05/31/16 5,946,807.19$ 2,744,352.25$ 05/31/16 54%25% 06/30/16 5,362,184.14$ 2,744,352.25$ 06/30/16 49%25% 07/31/16 5,851,030.22$ 2,744,352.25$ 07/31/16 53%25% 08/31/16 6,027,050.77$ 2,744,352.25$ 08/31/16 55%25% 09/30/16 6,063,105.99$ 2,744,352.25$ 09/30/16 55%25% 10/31/16 5,855,952.75$ 2,286,877.50$ 10/31/16 64%25% 11/30/16 6,459,148.62$ 2,744,352.25$ 11/30/16 59%25% 12/31/16 5,313,010.73$ 2,744,352.25$ 12/31/16 48%25% $- $1 $2 $3 $4 $5 $6 $7 MILLIONSAvailable Cash Reserve Requirement 0% 10% 20% 30% 40% 50% 60% 70% Actual Percent Percent Requirement Cash Reserve Report 9 Liability Insurance - 226 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 5,019,217.44$ 724,300.00$ 01/31/17 4,584,760.08$ 1,793,793.00$ 02/28/14 173%25%01/31/17 128%50% 03/31/14 5,075,527.45$ 724,300.00$ 02/28/17 4,669,055.28$ 1,793,793.00$ 03/31/14 175%25%02/28/17 130%50% 04/30/14 5,218,468.25$ 724,300.00$ 03/31/17 4,650,125.60$ 1,793,793.00$ 04/30/14 180%25%03/31/17 130%50% 05/31/14 5,341,078.00$ 724,300.00$ 04/30/17 4,759,077.61$ 1,793,793.00$ 05/31/14 184%25%04/30/17 133%50% 06/30/14 5,099,755.96$ 724,300.00$ 06/30/14 176%25% 07/31/14 5,133,550.90$ 724,300.00$ 07/31/14 177%25% 08/31/14 5,274,005.60$ 724,300.00$ 08/31/14 182%25% 09/30/14 5,400,963.70$ 724,300.00$ 09/30/14 186%25% 10/31/14 5,541,538.17$ 724,300.00$ 10/31/14 191%25% 11/30/14 5,813,654.41$ 724,300.00$ 11/30/14 201%25% 12/31/14 5,682,684.39$ 724,300.00$ 12/31/14 196%25% 01/31/15 5,461,655.49$ 764,197.75$ 01/31/15 179%25% 02/28/15 5,314,999.89$ 764,197.75$ 02/28/15 174%25% 03/31/15 5,269,874.19$ 764,197.75$ 03/31/15 172%25% 04/30/15 5,024,562.10$ 764,197.75$ 04/30/15 164%25% 05/31/15 4,960,310.54$ 764,197.75$ 05/31/15 162%25% 06/30/15 4,559,500.84$ 764,197.75$ 06/30/15 149%25% 07/31/15 4,349,972.24$ 764,197.75$ 07/31/15 142%25% 08/31/15 4,391,466.11$ 764,197.75$ 08/31/15 144%25% 09/30/15 4,412,089.90$ 764,197.75$ 09/30/15 144%25% 10/31/15 4,536,090.51$ 764,197.75$ 10/31/15 148%25% 11/30/15 4,528,101.76$ 764,197.75$ 11/30/15 148%25% 12/31/15 4,485,904.07$ 764,197.75$ 12/31/15 147%25% 01/31/16 4,527,921.79$ 1,560,174.00$ 01/31/16 145%50% 02/29/16 4,467,494.26$ 1,560,174.00$ 02/29/16 143%50% 03/31/16 4,575,011.10$ 1,560,174.00$ 03/31/16 147%50% 04/30/16 4,715,447.12$ 1,560,174.00$ 04/30/16 151%50% 05/31/16 4,742,379.31$ 1,560,174.00$ 05/31/16 152%50% 06/30/16 4,468,697.42$ 1,560,174.00$ 06/30/16 143%50% 07/31/16 4,564,161.11$ 1,560,174.00$ 07/31/16 146%50% 08/31/16 4,560,561.09$ 1,560,174.00$ 08/31/16 146%50% 09/30/16 4,579,422.21$ 1,560,174.00$ 09/30/16 147%50% 10/31/16 4,648,635.57$ 1,300,070.00$ 10/31/16 179%50% 11/30/16 4,720,318.40$ 1,560,174.00$ 11/30/16 151%50% 12/31/16 4,578,150.44$ 1,560,174.00$ 12/31/16 147%50% $- $1 $2 $3 $4 $5 $6 $7 MILLIONSAvailable Cash Reserve Requirement 0% 50% 100% 150% 200% 250% Actual Percent Percent Requirement Cash Reserve Report 10 Public Safety LOIT - 249 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 1,965,415.14$ 1,442,931.60$ 01/31/17 1,097,183.08$ 597,011.60$ 02/28/14 27%20%01/31/17 15%8% 03/31/14 1,788,938.50$ 1,442,931.60$ 02/28/17 1,232,147.28$ 597,011.60$ 03/31/14 25%20%02/28/17 17%8% 04/30/14 1,727,753.74$ 1,442,931.60$ 03/31/17 1,242,144.77$ 597,011.60$ 04/30/14 24%20%03/31/17 17%8% 05/31/14 1,686,442.29$ 1,442,931.60$ 04/30/17 1,266,041.56$ 597,011.60$ 05/31/14 23%20%04/30/17 17%8% 06/30/14 1,604,462.03$ 1,442,931.60$ 06/30/14 22%20% 07/31/14 1,028,769.93$ 1,442,931.60$ 07/31/14 14%20% 08/31/14 1,313,459.48$ 1,442,931.60$ 08/31/14 18%20% 09/30/14 1,263,069.52$ 1,442,931.60$ 09/30/14 18%20% 10/31/14 704,536.10$ 1,442,931.60$ 10/31/14 10%20% 11/30/14 1,313,921.77$ 1,442,931.60$ 11/30/14 18%20% 12/31/14 1,293,978.68$ 1,442,931.60$ 12/31/14 18%20% 01/31/15 1,101,184.99$ 1,449,310.20$ 01/31/15 15%20% 02/28/15 1,122,087.44$ 1,449,310.20$ 02/28/15 15%20% 03/31/15 573,193.85$ 1,449,310.20$ 03/31/15 8%20% 04/30/15 1,146,259.78$ 1,449,310.20$ 04/30/15 16%20% 05/31/15 1,168,383.41$ 1,449,310.20$ 05/31/15 16%20% 06/30/15 1,149,240.91$ 1,449,310.20$ 06/30/15 16%20% 07/31/15 970,331.63$ 1,449,310.20$ 07/31/15 13%20% 08/31/15 467,350.59$ 1,449,310.20$ 08/31/15 6%20% 09/30/15 976,720.23$ 1,449,310.20$ 09/30/15 13%20% 10/31/15 997,198.89$ 1,449,310.20$ 10/31/15 14%20% 11/30/15 899,505.58$ 1,449,310.20$ 11/30/15 12%20% 12/31/15 642,770.29$ 1,449,310.20$ 12/31/15 9%20% 01/31/16 687,550.93$ 528,050.08$ 01/31/16 10%8% 02/29/16 760,706.63$ 528,050.08$ 02/29/16 12%8% 03/31/16 813,317.68$ 528,050.08$ 03/31/16 12%8% 04/30/16 879,072.20$ 528,050.08$ 04/30/16 13%8% 05/31/16 925,892.22$ 528,050.08$ 05/31/16 14%8% 06/30/16 936,320.86$ 528,050.08$ 06/30/16 14%8% 07/31/16 805,810.30$ 528,050.08$ 07/31/16 12%8% 08/31/16 896,024.75$ 528,050.08$ 08/31/16 14%8% 09/30/16 954,088.40$ 528,050.08$ 09/30/16 14%8% 10/31/16 1,049,974.52$ 440,036.00$ 10/31/16 19%8% 11/30/16 1,148,056.62$ 528,050.08$ 11/30/16 17%8% 12/31/16 940,622.30$ 528,050.08$ 12/31/16 14%8% $- $1 $1 $2 $2 $3 MILLIONSAvailable Cash Reserve Requirement 0% 5% 10% 15% 20% 25% 30% Actual Percent Percent Requirement Cash Reserve Report 11 County Option Income Tax (COIT) - 404 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 14,064,953.63$ 4,988,101.00$ 01/31/17 7,596,122.20$ 5,960,796.50$ 02/28/14 141%50%01/31/17 64%50% 03/31/14 14,419,544.87$ 5,096,642.50$ 02/28/17 7,113,881.19$ 5,960,796.50$ 03/31/14 141%50%02/28/17 60%50% 04/30/14 14,138,281.09$ 5,096,642.50$ 03/31/17 7,457,891.77$ 6,035,796.50$ 04/30/14 139%50%03/31/17 62%50% 05/31/14 14,417,615.48$ 5,582,892.50$ 04/30/17 7,025,268.70$ 6,035,796.50$ 05/31/14 129%50%04/30/17 58%50% 06/30/14 14,566,201.25$ 5,582,892.50$ 06/30/14 130%50% 07/31/14 13,784,177.94$ 5,582,892.50$ 07/31/14 123%50% 08/31/14 14,852,716.09$ 5,582,892.50$ 08/31/14 133%50% 09/30/14 14,014,334.96$ 5,582,892.50$ 09/30/14 126%50% 10/31/14 12,625,447.23$ 5,582,892.50$ 10/31/14 113%50% 11/30/14 13,703,278.95$ 5,582,892.50$ 11/30/14 123%50% 12/31/14 13,810,191.53$ 5,582,892.50$ 12/31/14 124%50% 01/31/15 13,363,623.40$ 7,830,185.50$ 01/31/15 85%50% 02/28/15 13,104,068.98$ 7,830,185.50$ 02/28/15 84%50% 03/31/15 12,417,613.96$ 7,830,185.50$ 03/31/15 79%50% 04/30/15 13,525,436.86$ 7,830,185.50$ 04/30/15 86%50% 05/31/15 13,483,035.78$ 7,830,185.50$ 05/31/15 86%50% 06/30/15 13,641,102.60$ 7,830,185.50$ 06/30/15 87%50% 07/31/15 13,287,258.01$ 7,830,185.50$ 07/31/15 85%50% 08/31/15 12,603,271.36$ 7,830,185.50$ 08/31/15 80%50% 09/30/15 11,982,696.06$ 7,830,185.50$ 09/30/15 77%50% 10/31/15 11,727,154.29$ 7,830,185.50$ 10/31/15 75%50% 11/30/15 11,326,023.58$ 7,830,185.50$ 11/30/15 72%50% 12/31/15 9,895,195.52$ 7,946,833.50$ 12/31/15 62%50% 01/31/16 8,575,802.53$ 7,581,074.00$ 01/31/16 57%50% 02/29/16 8,755,381.46$ 7,581,074.00$ 02/29/16 58%50% 03/31/16 8,571,654.20$ 7,581,074.00$ 03/31/16 57%50% 04/30/16 8,681,223.99$ 7,581,074.00$ 04/30/16 57%50% 05/31/16 9,021,396.98$ 7,595,724.00$ 05/31/16 59%50% 06/30/16 9,622,287.72$ 7,595,724.00$ 06/30/16 63%50% 07/31/16 8,477,616.02$ 7,595,724.00$ 07/31/16 56%50% 08/31/16 8,686,205.23$ 7,595,724.00$ 08/31/16 57%50% 09/30/16 8,985,128.00$ 7,845,724.00$ 09/30/16 57%50% 10/31/16 8,807,914.09$ 6,453,868.50$ 10/31/16 68%50% 11/30/16 8,416,562.21$ 7,845,724.00$ 11/30/16 54%50% 12/31/16 7,711,791.05$ 7,920,724.00$ 12/31/16 49%50% $- $2 $4 $6 $8 $10 $12 $14 $16 MILLIONSAvailable Cash Reserve Requirement 0% 20% 40% 60% 80% 100% 120% 140% 160% Actual Percent Percent Requirement Cash Reserve Report 12 Economic Development Income Tax (EDIT) - 408 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 9,278,816.60$ 5,007,492.00$ 01/31/17 9,194,505.22$ 5,750,742.00$ 02/28/14 93%50%01/31/17 80%50% 03/31/14 9,966,875.90$ 5,007,492.00$ 02/28/17 9,252,762.76$ 5,750,742.00$ 03/31/14 100%50%02/28/17 80%50% 04/30/14 9,076,730.26$ 5,007,492.00$ 03/31/17 10,077,286.70$ 5,779,592.00$ 04/30/14 91%50%03/31/17 87%50% 05/31/14 9,202,305.40$ 5,144,992.00$ 04/30/17 9,293,535.73$ 5,779,592.00$ 05/31/14 89%50%04/30/17 80%50% 06/30/14 9,910,209.22$ 5,144,992.00$ 06/30/14 96%50% 07/31/14 8,958,071.99$ 5,144,992.00$ 07/31/14 87%50% 08/31/14 9,903,901.38$ 5,144,992.00$ 08/31/14 96%50% 09/30/14 10,608,492.02$ 5,144,992.00$ 09/30/14 103%50% 10/31/14 7,941,968.89$ 5,144,992.00$ 10/31/14 77%50% 11/30/14 9,294,422.29$ 5,144,992.00$ 11/30/14 90%50% 12/31/14 10,033,655.55$ 5,144,992.00$ 12/31/14 98%50% 01/31/15 10,065,104.57$ 4,813,809.00$ 01/31/15 105%50% 02/28/15 9,059,022.75$ 4,813,809.00$ 02/28/15 94%50% 03/31/15 8,960,343.03$ 4,813,809.00$ 03/31/15 93%50% 04/30/15 10,291,604.12$ 4,813,809.00$ 04/30/15 107%50% 05/31/15 10,408,959.43$ 4,813,809.00$ 05/31/15 108%50% 06/30/15 11,163,475.51$ 4,971,854.50$ 06/30/15 112%50% 07/31/15 9,675,461.38$ 4,971,854.50$ 07/31/15 97%50% 08/31/15 9,550,701.30$ 4,971,854.50$ 08/31/15 96%50% 09/30/15 9,399,079.89$ 5,066,874.50$ 09/30/15 93%50% 10/31/15 9,158,107.55$ 5,066,874.50$ 10/31/15 90%50% 11/30/15 9,112,235.29$ 5,066,874.50$ 11/30/15 90%50% 12/31/15 9,776,901.11$ 5,066,874.50$ 12/31/15 96%50% 01/31/16 7,938,199.64$ 5,280,090.50$ 01/31/16 75%50% 02/29/16 8,715,559.52$ 5,280,090.50$ 02/29/16 83%50% 03/31/16 9,792,593.12$ 5,280,090.50$ 03/31/16 93%50% 04/30/16 9,500,919.49$ 5,280,090.50$ 04/30/16 90%50% 05/31/16 10,151,893.76$ 5,280,090.50$ 05/31/16 96%50% 06/30/16 10,863,175.70$ 5,280,090.50$ 06/30/16 103%50% 07/31/16 8,965,098.11$ 5,280,090.50$ 07/31/16 85%50% 08/31/16 9,561,231.11$ 5,280,090.50$ 08/31/16 91%50% 09/30/16 10,311,520.69$ 5,280,090.50$ 09/30/16 98%50% 10/31/16 10,734,550.50$ 4,400,030.50$ 10/31/16 122%50% 11/30/16 9,932,601.72$ 5,280,090.50$ 11/30/16 94%50% 12/31/16 10,653,382.38$ 5,280,090.50$ 12/31/16 101%50% $- $2 $4 $6 $8 $10 $12 MILLIONSAvailable Cash Reserve Requirement 0% 20% 40% 60% 80% 100% 120% 140% Actual Percent Percent Requirement Cash Reserve Report 13 Self-funded Employee Benefits - 711 Date Available Cash Reserve Requirement Date Available Cash Reserve Requirement Date Actual Percent Percent Requirement Date Actual Percent Percent Requirement 02/28/14 5,189,194.64$ 3,620,865.75$ 01/31/17 6,927,761.17$ 4,450,800.00$ 02/28/14 36%25%01/31/17 39%25% 03/31/14 4,881,271.34$ 3,620,865.75$ 02/28/17 6,357,001.17$ 4,450,800.00$ 03/31/14 34%25%02/28/17 36%25% 04/30/14 4,775,766.48$ 3,620,865.75$ 03/31/17 6,922,985.97$ 4,450,800.00$ 04/30/14 33%25%03/31/17 39%25% 05/31/14 4,734,213.61$ 3,620,865.75$ 04/30/17 7,269,206.71$ 4,450,800.00$ 05/31/14 33%25%04/30/17 41%25% 06/30/14 4,967,756.75$ 3,620,865.75$ 06/30/14 34%25% 07/31/14 4,547,283.48$ 3,620,865.75$ 07/31/14 31%25% 08/31/14 4,497,229.79$ 3,620,865.75$ 08/31/14 31%25% 09/30/14 4,488,566.83$ 3,620,865.75$ 09/30/14 31%25% 10/31/14 4,312,284.67$ 3,620,865.75$ 10/31/14 30%25% 11/30/14 4,290,596.22$ 3,620,865.75$ 11/30/14 30%25% 12/31/14 4,054,314.37$ 3,620,865.75$ 12/31/14 25%25% 01/31/15 4,151,993.32$ 4,174,233.75$ 01/31/15 25%25% 02/28/15 4,252,749.21$ 4,174,233.75$ 02/28/15 25%25% 03/31/15 4,364,599.56$ 4,174,233.75$ 03/31/15 26%25% 04/30/15 4,140,504.23$ 4,174,233.75$ 04/30/15 25%25% 05/31/15 4,243,077.17$ 4,174,233.75$ 05/31/15 25%25% 06/30/15 4,502,701.32$ 4,349,567.00$ 06/30/15 26%25% 07/31/15 4,444,106.98$ 4,174,233.75$ 07/31/15 27%25% 08/31/15 4,406,259.32$ 4,174,233.75$ 08/31/15 26%25% 09/30/15 4,326,879.00$ 4,174,233.75$ 09/30/15 26%25% 10/31/15 4,572,942.80$ 4,174,233.75$ 10/31/15 27%25% 11/30/15 4,547,867.48$ 4,174,233.75$ 11/30/15 27%25% 12/31/15 4,329,762.09$ 4,174,233.75$ 12/31/15 26%25% 01/31/16 4,820,833.64$ 4,344,722.50$ 01/31/16 28%25% 02/29/16 3,690,587.57$ 4,344,722.50$ 02/29/16 21%25% 03/31/16 3,747,383.70$ 4,344,722.50$ 03/31/16 22%25% 04/30/16 4,011,625.62$ 4,344,722.50$ 04/30/16 23%25% 05/31/16 4,340,426.68$ 4,344,722.50$ 05/31/16 25%25% 06/30/16 4,401,917.72$ 4,344,722.50$ 06/30/16 25%25% 07/31/16 4,830,517.74$ 4,344,722.50$ 07/31/16 28%25% 08/31/16 5,180,514.41$ 4,344,722.50$ 08/31/16 30%25% 09/30/16 5,735,599.33$ 4,344,722.50$ 09/30/16 33%25% 10/31/16 6,346,521.45$ 3,620,570.00$ 10/31/16 44%25% 11/30/16 6,282,432.34$ 4,344,722.50$ 11/30/16 36%25% 12/31/16 6,724,703.22$ 4,344,722.50$ 12/31/16 39%25% $- $1 $2 $3 $4 $5 $6 $7 $8 MILLIONSAvailable Cash Reserve Requirement 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% Actual Percent Percent Requirement Cash Reserve Report 14 City of South Bend Month of:April 2017 Controller's Cash Report Opening Interest Transfers Transfers Ending Total Cash &Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) City Controlled Funds General Fund 101 GENERAL FUND $25,129,119.99 $1,161,008.05 $4,290,380.74 $10,978.55 $0.00 $0.00 $22,010,725.85 $0.00 $22,010,725.85 $472,312.75 Special Revenue Funds 102 RAINY DAY FUND 10,208,726.89 0.00 0.00 4,261.96 0.00 0.00 10,212,988.85 0.00 10,212,988.85 0.00 103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 201 PARKS & RECREATION 2,395,770.33 498,435.39 1,094,472.57 1,196.24 100,000.00 0.00 1,900,929.39 0.00 1,900,929.39 0.00 202 MOTOR VEHICLE HIGHWAY 6,336,951.57 367,584.71 556,288.86 2,607.42 991,243.50 0.00 7,142,098.34 0.00 7,142,098.34 0.00 203 RECREATION - NONREVERTING 1,029,255.12 78,092.54 95,876.82 396.62 0.00 0.00 1,011,867.46 0.00 1,011,867.46 0.00 209 STUDEBAKER/OLIVER REVERTING GRANTS 816,699.90 56,389.75 35,322.36 334.84 0.00 0.00 838,102.13 0.00 838,102.13 400,000.00 210 DEPT COMMUNITY INVESTMENT STATE GRANTS 351,812.69 0.00 0.00 147.61 0.00 0.00 351,960.30 0.00 351,960.30 0.00 211 DCI OPERATING FUND 1,262,385.07 17,393.50 175,227.33 562.15 380,668.25 0.00 1,485,781.64 0.00 1,485,781.64 0.00 212 DEPARTMENT OF COMMUNITY INVESTMENT 192,497.33 164,964.96 111,355.93 89.52 0.00 0.00 246,195.88 0.00 246,195.88 0.00 213 POLICE FEDERAL GRANTS 0.00 0.00 0.00 0.00 216 POLICE STATE SEIZURES 231,217.35 30.00 0.00 96.53 0.00 0.00 231,343.88 0.00 231,343.88 0.00 217 GIFT, DONATION, BEQUEST 165,864.65 5,589.80 662.50 48.90 0.00 0.00 170,840.85 0.00 170,840.85 0.00 218 POLICE CURFEW VIOLATIONS 12,630.80 0.00 0.00 5.27 0.00 0.00 12,636.07 0.00 12,636.07 0.00 219 UNSAFE BUILDING 397,675.80 15,597.56 53,685.33 0.00 144,939.25 0.00 504,527.28 0.00 504,527.28 0.00 220 LAW ENFORCEMENT CONTINUING EDUCATION 610,169.34 31,362.95 21,197.60 280.24 0.00 0.00 620,614.93 0.00 620,614.93 0.00 221 LANDLORD REGISTRATION 4,990.00 155.00 0.00 0.00 0.00 0.00 5,145.00 0.00 5,145.00 0.00 227 LOSS RECOVERY FUND 961,942.19 0.00 2,080.00 403.76 0.00 0.00 960,265.95 0.00 960,265.95 0.00 244 EMERGENCY TELEPHONE SYSTEM 33,670.74 0.00 0.00 0.00 0.00 0.00 33,670.74 0.00 33,670.74 0.00 249 PUBLIC SAFETY L.O.I.T.1,242,144.77 624,256.50 600,890.19 530.48 0.00 0.00 1,266,041.56 0.00 1,266,041.56 0.00 251 LOCAL ROADS & STREETS 2,938,088.70 92,802.11 31,542.00 1,189.98 0.00 0.00 3,000,538.79 0.00 3,000,538.79 0.00 252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 0.00 0.00 0.00 0.00 8.07 0.00 8.07 0.00 257 LOIT 2016 SPECIAL DISTRIBUTION 3,094,360.26 0.00 18,633.20 1,646.31 0.00 0.00 3,077,373.37 0.00 3,077,373.37 0.00 258 HUMAN RIGHTS - FEDERAL GRANT 554,266.74 2,376.90 78,299.30 199.20 0.00 0.00 478,543.54 69,315.05 547,858.59 0.00 265 LOCAL ROAD & BRIDGE GRANT 2,000,000.00 0.00 0.00 0.00 0.00 0.00 2,000,000.00 0.00 2,000,000.00 0.00 271 EASTRACE WATERWAY 1,350.46 0.00 0.00 0.57 0.00 0.00 1,351.03 0.00 1,351.03 0.00 273 MORRIS PAC/PALAIS ROYALE MARKETING 45,161.15 558.00 0.00 18.59 0.00 0.00 45,737.74 0.00 45,737.74 0.00 280 POLICE BLOCK GRANTS 3,894.71 0.00 0.00 1.62 0.00 0.00 3,896.33 0.00 3,896.33 0.00 281 DEPT. COMMUNITY INVESTMENT - REV BONDS 27,678.33 0.00 0.00 11.55 0.00 0.00 27,689.88 0.00 27,689.88 0.00 289 HAZMAT 26,152.13 0.00 0.00 10.91 0.00 0.00 26,163.04 0.00 26,163.04 0.00 291 INDIANA RIVER RESCUE 169,260.80 1,800.00 21,379.07 68.69 0.00 0.00 149,750.42 0.00 149,750.42 0.00 292 POLICE GRANTS 71,236.70 0.00 90.00 0.00 0.00 0.00 71,146.70 0.00 71,146.70 0.00 294 REGIONAL POLICE ACADEMY 86,978.67 850.00 909.39 35.97 0.00 0.00 86,955.25 0.00 86,955.25 0.00 295 COPS MORE GRANT 152,757.38 947.76 780.00 81.19 0.00 0.00 153,006.33 0.00 153,006.33 0.00 299 POLICE FEDERAL DRUG ENFORCEMENT 178,979.40 0.00 0.00 166.06 0.00 0.00 179,145.46 0.00 179,145.46 0.00 404 COUNTY OPTION INCOME TAX 8,585,461.89 916,468.89 807,388.47 3,797.35 0.00 773,057.75 7,925,281.91 0.00 7,925,281.91 1,320,896.00 408 ECONOMIC DEVELOPMENT INCOME TAX 12,364,672.05 866,667.43 451,554.60 5,034.25 4.60 1,651,874.00 11,132,949.73 0.00 11,132,949.73 0.00 410 URBAN DEVELOPMENT ACTION GRANT (UDAG)563,128.51 0.00 31,813.50 235.10 0.00 0.00 531,550.11 0.00 531,550.11 (1,320,896.00) 655 PROJECT RELEAF 879,770.71 32,986.63 28,113.52 360.38 0.00 87,500.00 797,504.20 0.00 797,504.20 0.00 705 POLICE K-9 UNIT 2,865.12 0.00 0.00 1.20 0.00 0.00 2,866.32 0.00 2,866.32 0.00 Total Special Revenue Funds 58,000,476.32 3,775,310.38 4,217,562.54 23,820.46 1,616,855.60 2,512,431.75 56,686,468.47 69,315.05 56,755,783.52 400,000.00 Debt Service Fund 313 HALL OF FAME DEBT SERVICE (338,861.98)0.00 0.00 7.88 0.00 0.00 (338,854.10)0.00 (338,854.10)0.00 755 SB BUILDING CORPORATION 651,114.77 0.00 0.00 65.24 0.00 0.00 651,180.01 0.00 651,180.01 0.00 757 PARKS BOND DEBT SERVICE 428,664.14 0.00 0.00 56.50 65,179.82 0.00 493,900.46 0.00 493,900.46 0.00 Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 125,059.88 24,070.00 0.00 37.37 0.00 0.00 149,167.25 0.00 149,167.25 0.00 401 COVELESKI STADIUM CAPITAL 90,751.01 0.00 2,397.00 37.89 0.00 0.00 88,391.90 0.00 88,391.90 0.00 403 ZOO ENDOWMENT 50,017.43 0.00 49,000.00 20.88 0.00 0.00 1,038.31 0.00 1,038.31 0.00 405 PARK NONREVERTING CAPITAL 230,274.42 25,542.00 27,566.00 78.40 0.00 0.00 228,328.82 0.00 228,328.82 0.00 406 CUMULATIVE CAPITAL DEVELOPMENT 440,970.47 0.00 0.00 184.10 0.00 0.00 441,154.57 0.00 441,154.57 0.00 407 CUMULATIVE CAPITAL IMPROVEMENT 343,982.04 0.00 0.00 143.61 0.00 0.00 344,125.65 0.00 344,125.65 0.00 412 MAJOR MOVES CONSTRUCTION 2,965,964.89 0.00 0.00 1,238.29 0.00 0.00 2,967,203.18 0.00 2,967,203.18 3,554,509.06 Cash Reserve Report 15 City of South Bend Month of:April 2017 Controller's Cash Report Opening Interest Transfers Transfers Ending Total Cash &Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) 416 MORRIS PERFORMING ARTS CENTER CAPITAL 614,545.60 11,334.00 1,423.22 251.09 0.00 0.00 624,707.47 0.00 624,707.47 0.00 434 CRED FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 450 PALAIS ROYALE HISTORIC PRESERVATION 95,432.12 389.72 0.00 39.74 0.00 0.00 95,861.58 0.00 95,861.58 0.00 677 HALL OF FAME CAPITAL FUND 475,321.61 0.00 3,208.65 199.79 0.00 0.00 472,312.75 0.00 472,312.75 (472,312.75) 750 EQUIPMENT / VEHICLE LEASING 1,705,940.94 0.00 65,756.00 223.16 0.00 0.00 1,640,408.10 0.00 1,640,408.10 0.00 751 PARKS BOND CAPITAL 4,063,750.23 0.00 140,581.24 484.97 0.00 0.00 3,923,653.96 0.00 3,923,653.96 0.00 753 SMART STREET BOND CAPITAL 4,658,177.82 0.00 512,350.25 544.23 0.00 0.00 4,146,371.80 0.00 4,146,371.80 0.00 Total Capital & Debt Service Funds 16,601,105.39 61,335.72 802,282.36 3,613.14 65,179.82 0.00 15,928,951.71 0.00 15,928,951.71 3,082,196.31 Enterprise Funds 287 EMS CAPITAL 5,050,059.33 0.00 385,821.08 2,108.49 0.00 0.00 4,666,346.74 0.00 4,666,346.74 0.00 288 EMS OPERATING 1,785,503.32 425,929.64 486,964.43 699.75 0.00 0.00 1,725,168.28 0.00 1,725,168.28 0.00 600 CONSOLIDATED BUILDING DEPARTMENT 2,707,471.53 123,083.45 273,831.78 1,158.74 541,829.00 0.00 3,099,710.94 0.00 3,099,710.94 0.00 601 PARKING GARAGES 1,151,254.88 122,976.80 186,776.10 447.74 0.00 0.00 1,087,903.32 0.00 1,087,903.32 (31,191.33) 610 SOLID WASTE OPERATIONS 420,188.04 530,396.87 314,058.48 166.31 0.00 83,600.00 553,092.74 0.00 553,092.74 0.00 611 SOLID WASTE CAPITAL 3,073.64 0.00 83,858.80 0.00 83,600.00 0.00 2,814.84 0.00 2,814.84 0.00 620 WATER WORKS OPERATIONS 3,164,417.80 1,171,656.19 1,130,416.43 1,184.11 1,942.00 164,000.00 3,044,783.67 0.00 3,044,783.67 0.00 622 WATER WORKS CAPITAL 2,290,085.04 0.00 9,295.12 958.46 0.00 0.00 2,281,748.38 0.00 2,281,748.38 0.00 624 WATER WORKS CUSTOMER DEPOSIT 1,525,529.66 9,756.64 14,810.42 638.85 0.00 638.85 1,520,475.88 0.00 1,520,475.88 0.00 625 WATER WORKS SINKING FUND 542,166.72 0.00 0.00 211.02 164,000.00 211.02 706,166.72 0.00 706,166.72 0.00 626 WATER WORKS BOND RESERVE 1,430,826.25 0.00 0.00 594.24 0.00 0.00 1,431,420.49 0.00 1,431,420.49 0.00 629 WATER WORKS RESERVE - O & M 2,613,999.68 0.00 0.00 1,092.13 0.00 1,092.13 2,613,999.68 0.00 2,613,999.68 0.00 640 SEWER REPAIR INSURANCE 1,799,730.77 48,092.43 49,162.35 747.22 0.00 0.00 1,799,408.07 0.00 1,799,408.07 0.00 641 SEWAGE WORKS OPERATIONS 14,498,181.85 2,644,196.43 1,905,579.92 6,183.65 2,020.61 1,204,797.50 14,040,205.12 0.00 14,040,205.12 0.00 642 SEWAGE WORKS CAPITAL 5,767,535.03 0.00 93,242.50 2,486.49 442,000.00 0.00 6,118,779.02 0.00 6,118,779.02 0.00 643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 0.00 2,020.61 0.00 2,020.61 5,153,129.15 0.00 5,153,129.15 0.00 649 SEWAGE WORKS BOND SINKING 3,105,519.04 0.00 0.00 1,050.06 762,797.50 0.00 3,869,366.60 0.00 3,869,366.60 0.00 653 SEWAGE WORKS DEBT SERVICE RESERVE 4,113,764.41 0.00 0.00 1,189.36 0.00 0.00 4,114,953.77 0.00 4,114,953.77 0.00 659 2011 SEWER BOND 51,803.18 0.00 51,687.30 21.62 0.00 0.00 137.50 0.00 137.50 0.00 661 2012 SEWER BOND 2,609,995.97 0.00 58,036.70 1,144.26 0.00 0.00 2,553,103.53 0.00 2,553,103.53 0.00 670 CENTURY CENTER 1,794,924.38 960,679.43 903,669.81 0.00 0.00 0.00 1,851,934.00 0.00 1,851,934.00 0.00 671 CENTURY CENTER CAPITAL 866,200.02 0.00 0.00 71.20 0.00 0.00 866,271.22 0.00 866,271.22 0.00 672 CENTURY CENTER ENERGY SAVINGS 57,066.62 0.00 95,127.96 4.12 0.00 0.00 (38,057.22)0.00 (38,057.22)0.00 Total Enterprise Funds 62,502,426.31 6,036,767.88 6,042,339.18 24,178.43 1,998,189.11 1,456,360.11 63,062,862.44 0.00 63,062,862.44 (31,191.33) Internal Service Funds 222 CENTRAL SERVICES 1,534,798.03 958,450.34 991,470.86 454.20 0.00 0.00 1,502,231.71 0.00 1,502,231.71 0.00 224 CENTRAL SERVICES CAPITAL 97,822.69 0.00 8,214.00 40.97 0.00 0.00 89,649.66 0.00 89,649.66 0.00 226 LIABILITY INSURANCE 4,876,880.23 246,748.84 283,231.48 1,991.65 0.00 0.00 4,842,389.24 0.00 4,842,389.24 0.00 278 TAKE HOME VEHICLE POLICE 753,676.26 60.00 0.00 314.65 0.00 0.00 754,050.91 0.00 754,050.91 0.00 279 311 CALL CENTER 553,927.87 430,621.00 253,117.12 0.00 0.00 0.00 731,431.75 0.00 731,431.75 0.00 711 SELF-FUNDED EMPLOYEE BENEFITS 7,851,210.49 1,487,449.73 1,174,621.29 3,348.97 0.00 0.00 8,167,387.90 0.00 8,167,387.90 0.00 713 UNEMPLOYMENT COMP FUND 268,759.26 0.00 5,339.80 113.80 0.00 0.00 263,533.26 0.00 263,533.26 0.00 Trust & Agency Funds 701 FIREFIGHTERS PENSION (1,013,174.06)0.00 394,299.56 0.00 0.00 0.00 (1,407,473.62)0.00 (1,407,473.62)0.00 702 POLICE PENSION (745,457.48)565.00 519,925.55 0.00 0.00 0.00 (1,264,818.03)0.00 (1,264,818.03)0.00 709 PAYROLL FUND 0.00 8,075,109.00 8,075,109.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 718 STATE TAX DEDUCTION FUND 261,966.04 258,459.72 261,966.04 0.00 0.00 0.00 258,459.72 0.00 258,459.72 0.00 725 MORRIS / PALAIS BOX OFFICE 1,559,680.59 2,239.35 136,609.57 0.00 0.00 0.00 1,425,310.37 0.00 1,425,310.37 0.00 726 POLICE DISTRIBUTIONS PAY 795,312.24 48,383.37 0.00 0.00 0.00 0.00 843,695.61 0.00 843,695.61 0.00 730 CITY CEMETERY TRUST 28,871.80 0.00 0.00 12.06 0.00 0.00 28,883.86 0.00 28,883.86 0.00 Total Trust & Agency Funds 887,199.13 8,384,756.44 9,387,909.72 12.06 0.00 0.00 (115,942.09)0.00 (115,942.09)0.00 Total City Funds 179,057,401.97 22,542,508.38 27,456,469.09 68,866.88 3,680,224.53 3,968,791.86 173,923,740.81 69,315.05 173,993,055.86 3,923,317.73 Cash Reserve Report 16 City of South Bend Month of:April 2017 Controller's Cash Report Opening Interest Transfers Transfers Ending Total Cash &Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF RIVER WEST - AIRPORT 26,888,013.89 223,599.26 648,209.48 10,750.88 1,159.29 0.00 26,475,313.84 0.00 26,475,313.84 (400,000.00) 422 TIF DISTRICT - WEST WASHINGTON 1,963,266.87 0.00 385.00 820.51 0.00 0.00 1,963,702.38 0.00 1,963,702.38 0.00 425 TIF LEIGHTON PLAZA 203,048.04 8,697.97 11,400.46 69.66 0.00 0.00 200,415.21 0.00 200,415.21 0.00 429 TIF RIVER EAST DEV (NE)7,725,659.03 350.00 161,904.01 3,255.72 0.00 0.00 7,567,360.74 0.00 7,567,360.74 0.00 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 5,017,958.79 0.00 24,811.95 2,097.79 904,520.26 0.00 5,899,764.89 0.00 5,899,764.89 0.00 432 TIF SSDA #3 - ERSKINE VILLAGE 904,518.87 0.00 0.00 377.62 0.00 904,518.87 377.62 0.00 377.62 0.00 435 TIF DOUGLAS ROAD 7,025.25 0.00 0.00 2.92 0.00 0.00 7,028.17 0.00 7,028.17 (181,081.00) 436 TIF RIVER EAST RES (NE RE) 713,706.09 0.00 0.00 0.00 0.00 0.00 713,706.09 0.00 713,706.09 (3,342,236.73) Total Tax Increment Financing Funds 43,423,196.83 232,647.23 846,710.90 17,375.10 905,679.55 904,518.87 42,827,668.94 0.00 42,827,668.94 (3,923,317.73) Redevelopment Funds 433 REDEVELOPMENT ADMINISTRATION GENERAL 8,473.18 0.00 0.00 3.54 0.00 0.00 8,476.72 0.00 8,476.72 0.00 439 CERTIFIED TECHNOLOGY PARK 2,155,564.83 0.00 0.00 899.91 0.00 0.00 2,156,464.74 0.00 2,156,464.74 0.00 454 AIRPORT URBAN ENTERPRISE ZONE 384,011.22 0.00 0.00 160.32 0.00 0.00 384,171.54 0.00 384,171.54 0.00 754 INDUSTRIAL REVOLVING FUND 2,724,543.00 3,574.00 233,985.00 8,552.00 0.00 0.00 2,502,684.00 233,225.00 2,735,909.00 0.00 Total Redevelopment Funds 5,272,592.23 3,574.00 233,985.00 9,615.77 0.00 0.00 2,549,113.00 233,225.00 5,285,022.00 0.00 Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 0.00 434.05 0.00 434.05 1,038,904.00 0.00 1,038,904.00 0.00 317 COVELESKI BOND DEBT RESERVE 513,692.07 0.00 0.00 214.46 0.00 0.00 513,906.53 0.00 513,906.53 0.00 328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 0.00 725.24 0.00 725.24 1,735,840.00 0.00 1,735,840.00 0.00 752 SB REVELOPMENT AUTHORITY 502,462.47 0.00 0.00 395.03 0.00 4.60 502,852.90 0.00 502,852.90 0.00 756 SMARTS STREETS DEBT SERVICE 1,714,097.47 0.00 0.00 197.24 0.00 0.00 1,714,294.71 0.00 1,714,294.71 0.00 758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 1.39 0.00 1.39 0.00 0.00 0.00 0.00 Total Debt Service Funds 5,504,996.01 0.00 0.00 1,967.41 0.00 1,165.28 5,505,798.14 0.00 5,505,798.14 0.00 Total Redevelopment Commission Funds 54,200,785.07 236,221.23 1,080,695.90 28,958.28 905,679.55 905,684.15 50,882,580.08 233,225.00 53,618,489.08 (3,923,317.73) City Operations Total 233,258,187.04 22,778,729.61 28,537,164.99 97,825.16 4,585,904.08 4,874,476.01 224,806,320.89 302,540.05 227,611,544.94 0.00 Memo Item Pooled Investment Account Opening Interest Accrued Change in Transfer In Transfer out Investment Total Cash & Balance Net of Fees Income Asset Value from Depository to Depository Balance Investments 1st Source Bank Investment Account 184,545,058.94 62,425.37 0.00 83,400.28 0.00 67,959.28 184,622,925.31 184,622,925.31 Cash Reserve Report 17