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07-2017 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 Department Heads Fiscal Officers Department of Admin & Finance July 31, 2017 Controller Cash Reserve Report 1 City of South BendCash Reserves Summary by Fund Status ActualFund Fund NameCash Outstanding Available Cash ReservePercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementInsufficient Balances201 PARKS & RECREATION 4,439,684.71 785,448.38 3,654,236.33 4,731,329.25(1,077,092.92)19%Balance encumbered 25%Annual expenditures219 UNSAFE BUILDING 330,893.48 187,791.49 143,101.99 225,686.50(82,584.51)16%Pay off loan, then close 25%Annual expenditures405 PARK NONREVERTING CAPITAL 91,564.68 36,306.31 55,258.37 128,256.00(72,997.63)11%Pay off loan, then close 25%Annual expenditures432 TIF SSDA #3 - ERSKINE VILLAGE 598.30 0.00 598.30 1,219,698.75(1,219,100.45)0%Pay off loan, then close 25%Annual expenditures610 SOLID WASTE OPERATIONS 370,608.58 137,141.71 233,466.87 566,291.00(332,824.13)4%Pay off loan, then close 10%Annual expenditures701 FIREFIGHTERS PENSION (95,136.90) 0.00 (95,136.90) 509,826.90(604,963.80)-2%Pay off loan, then close 10%Annual expenditures702 POLICE PENSION 313,734.51 0.00 313,734.51 642,388.90(328,654.39)5%Pay off loan, then close 10%Annual expenditures5,451,947.36 1,146,687.89 4,305,259.47 8,023,477.30(3,718,217.83)Meets or Exceeds Requirements101 GENERAL FUND 34,785,473.14 1,545,637.07 33,239,836.07 21,038,606.75 12,201,229.32 55%35%Annual expenditures102 RAINY DAY FUND 10,243,140.54 0.00 10,243,140.54 8,620,603.69 1,622,536.85 4%3%Total expenditures in previous fiscal year-contingency202 MOTOR VEHICLE HIGHWAY 6,649,566.45 493,063.44 6,156,503.01 2,941,382.75 3,215,120.26 52%25%Annual expenditures203 RECREATION - NONREVERTING 943,622.90 180,922.01 762,700.89 399,920.75 362,780.14 48%25%Annual expenditures211 DCI ADMINISTRATION FUND 917,935.32 25,048.43 892,886.89 687,594.00 205,292.89 32%25%Annual expenditures216 POLICE STATE SEIZURES 233,927.18 0.00 233,927.18 9,000.00 224,927.18 650%25%Annual expenditures218 POLICE CURFEW VIOLATIONS 12,760.94 0.00 12,760.94 250.00 12,510.94 1276%25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 601,305.40 35,752.01 565,553.39 197,105.50 368,447.89 72%25%Annual expenditures222 CENTRAL SERVICES 1,398,649.72 28,210.31 1,370,439.41 1,101,160.75 269,278.66 31%25%Annual expenditures, excluding utility accounting226 LIABILITY INSURANCE 4,180,869.32 60,657.08 4,120,212.24 1,793,793.00 2,326,419.24 115%50%Annual expenditures249 PUBLIC SAFETY L.O.I.T. 985,373.67 0.00 985,373.67 597,011.60 388,362.07 13%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 2,889,259.61 512,636.75 2,376,622.86 552,886.00 1,823,736.86 107%25%Annual expenditures258 HUMAN RIGHTS - FEDERAL GRANT 543,286.72 15,052.34 528,234.38 50,443.25 477,791.13 262%25%Annual expenditures273 MORRIS PAC/PALAIS ROYALE MARKETING 48,694.55 0.00 48,694.55 5,418.75 43,275.80 225%25%Annual expenditures278 TAKE HOME VEHICLE POLICE 756,877.47 0.00 756,877.47 750,000.00 6,877.47 7569%750,000$ set dollar amount287 EMS / FIRE DEPARTMENT CAPITAL 3,704,073.76 1,172,437.00 2,531,636.76 997,866.50 1,533,770.26 63%25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,726,543.89 152,934.05 1,573,609.84 1,529,478.50 44,131.34 26%25%Annual expenditures289 HAZMAT 22,174.23 1,025.67 21,148.56 2,607.75 18,540.81 203%25%Annual expenditures291 INDIANA RIVER RESCUE 144,203.03 15,225.75 128,977.28 29,337.25 99,640.03 110%25%Annual expenditures294 REGIONAL POLICE ACADEMY 85,383.35 0.00 85,383.35 5,625.00 79,758.35 379%25%Annual expenditures299 POLICE FEDERAL DRUG ENFORCEMENT 176,483.84 0.00 176,483.84 49,084.25 127,399.59 90%25%Annual expenditures315 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 covenants317 COVELESKI BOND DEBT RESERVE 515,423.73 0.00 515,423.73 515,423.73 0.00 100%100%100% debt service reserve per bond covenants319 REDEVELOPMENT BOND - BLACKTHORN GOLF 0.00 0.00 0.00 0.00 0.00 100%100%100% debt service reserve per bond covenants324 RIVER WEST TIF (AIRPORT TIF) 31,520,421.21 11,750,298.72 19,770,122.49 9,904,721.75 9,865,400.74 50%25%Annual expenditures328 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 covenants404 COUNTY OPTION INCOME TAX 9,257,895.33 675,326.04 8,582,569.29 6,035,796.50 2,546,772.79 71%50%Annual expenditures406 CUMULATIVE CAPITAL DEVELOPMENT 439,609.31 0.00 439,609.31 119,125.00 320,484.31 92%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 299,837.04 0.00 299,837.04 93,062.50 206,774.54 81%25%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,350,985.43 1,855,214.84 11,495,770.59 5,779,592.00 5,716,178.59 99%50%Annual expenditures416 MORRIS PERFORMING ARTS CENTER CAPITAL 638,397.43 3,253.98 635,143.45 100,286.00 534,857.45 158%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,167,744.00 515,728.69 1,652,015.31 357,073.00 1,294,942.31 116%25%Annual expenditures425 TIF LEIGHTON PLAZA 180,964.83 0.00 180,964.83 39,541.50 141,423.33 114%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 8,122,063.24 1,669,151.51 6,452,911.73 2,650,674.00 3,802,237.73 61%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,026,874.82 611,090.63 6,415,784.19 1,729,356.50 4,686,427.69 93%25%Annual expenditures433 REDEVELOPMENT ADMINISTRATION GENERAL 7,366.54 0.00 7,366.54 1,125.00 6,241.54 164%25%Annual expenditures435 TIF - DOUGLAS ROAD 225,430.76 4,200.00 221,230.76 34,421.60 186,809.16 64%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 1,799,527.15 0.00 1,799,527.15 857,557.75 941,969.40 52%25%Annual expenditures450 PALAIS ROYALE HISTORIC PRESERVATION 100,674.66 627.00 100,047.66 1,250.00 98,797.66 2001%25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,734,314.89 44,691.80 2,689,623.09 944,455.00 1,745,168.09 71%25%Annual expenditures601 PARKING GARAGES 1,308,558.24 571,796.96 736,761.28 311,813.50 424,947.78 59%25%Annual expenditures620 WATER WORKS OPERATIONS 3,382,282.33 749,214.07 2,633,068.26 886,362.70 1,746,705.56 15%5%Annual expenditures624 WATER WORKS CUSTOMER DEPOSIT 1,504,134.24 0.00 1,504,134.24 1,504,134.24 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 741,897.89 0.00 741,897.89 741,897.89 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,425,587.24 0.00 1,425,587.24 1,425,587.24 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath629 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 transfers640 SEWER REPAIR INSURANCE 1,824,968.89 45,856.90 1,779,111.99 133,627.25 1,645,484.74 333%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 14,311,939.52 4,918,574.79 9,393,364.732,227,116.75 7,166,247.98 21%5%Annual expenditures643 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 transfers649 SEWAGE WORKS BOND SINKING 5,089,936.49 0.00 5,089,936.49 5,089,936.49 0.00 100%100%100% cash reserves per bond covenants653 SEWAGE WORKS DEBT SERVICE RESERVE 4,120,584.11 0.00 4,120,584.11 4,120,584.11 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath655 PROJECT RELEAF 891,905.88 0.00 891,905.88 131,354.00 760,551.88 170%25%Annual expenditures670 CENTURY CENTER 1,934,531.79 0.00 1,934,531.79 1,048,577.50 885,954.29 46%25%Annual expenditures671 CENTURY CENTER CAPITAL 866,489.59 0.00 866,489.59 800,000.00 66,489.59 100%$800,000Minimum per Board of Managers703 POLICE/FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds705 POLICE K-9 UNIT 2,874.78 0.00 2,874.78 505.00 2,369.78 142%25%Annual expendituresJuly 31, 2017Cash Reserve PolicyCash Reserve Report2 City of South BendCash Reserves Summary by Fund Status ActualFund Fund NameCash Outstanding Available Cash ReservePercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJuly 31, 2017Cash Reserve Policy709 PAYROLL FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds711 SELF-FUNDED EMPLOYEE BENEFITS 8,570,886.09 611,700.01 7,959,186.08 4,450,800.00 3,508,386.08 45%25%Annual expenditures712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds713 UNEMPLOYMENT COMP FUND 247,723.96 11,000.00 236,723.96 21,026.25215,697.71 281%25%Annual expenditures718 STATE TAX DEDUCTION FUND 274,160.28 0.00 274,160.28 274,160.28 0.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 1,465,590.26 0.00 1,465,590.26 1,465,590.26 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 836,378.92 0.00 836,378.92 836,378.92 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,969.13 0.00 28,969.13 1,500.00 27,469.13 483%25%Annual expenditures750 EQUIPMENT/VEHICLE LEASING 4,455,289.94 1,791,288.28 2,664,001.66 2,664,001.66 0.00 100%100%100% cash reserves per bond covenants751 PARKS BOND CAPITAL 3,791,824.35 51,907.42 3,739,916.93 3,739,916.93 0.00 100%100%100% cash reserves per bond covenants752 SOUTH BEND REDEVELOPMENT AUTHORITY 355,172.43 0.00 355,172.43 355,172.43 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 2,112,176.63 0.00 2,112,176.63 2,112,176.63 0.00 100%100%100% cash reserves per bond covenants755 SOUTH BEND BUILDING CORPORATION 651,156.78 0.00 651,156.78 651,156.78 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,715,081.52 0.00 1,715,081.52 1,715,081.52 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 558,204.89 0.00 558,204.89 558,204.89 0.00 100%100%100% cash reserves per bond covenants758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves per bond covenants222,447,314.40 30,119,523.55 192,327,790.85 118,318,754.56 74,009,036.30No Reserve Requirements103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement209 STUDEBAKER/OLIVER REVERTING GRANTS 799,290.85 226,349.86 572,940.99 0.00 572,940.99 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 353,005.50 185,120.00 167,885.50 0.00 167,885.50 100%To be reimbursed by grant receipts 0%No reserve requirement212 DCI GRANT FUND 321,037.46 1,425,579.39 (1,104,541.93) 0.00(1,104,541.93)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves217 GIFT, DONATION, BEQUEST 140,517.27 36,452.50 104,064.77 0.00 104,064.77 100%0%No reserve requirement221 LANDLORD REGISTRATION 5,250.00 0.00 5,250.00 0.00 5,250.00 100%0%No reserve requirement224 CENTRAL SERVICES CAPITAL 69,351.75 16,677.04 52,674.71 0.00 52,674.71 100%0%No reserve requirement227 LOSS RECOVERY FUND 957,250.32 253,205.73 704,044.59 0.00 704,044.59 100%0%No reserve requirement244 EMERGENCY PHONE SYSTEM 28,962.74 28,963.00 (0.26) 0.00(0.26)100%0%No reserve requirement252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 8.07 0.00 8.07 100%0%No reserve requirement257 LOIT 2016 SPECIAL DISTRIBUTION 2,958,105.41 1,195,817.22 1,762,288.19 0.00 1,762,288.19 100%0%No reserve requirement265 LOCAL ROAD & BRIDGE GRANT 1,999,936.12 0.00 1,999,936.12 0.00 1,999,936.12 100%0%No reserve requirement271 EASTRACE WATERWAY 2.43 0.00 2.43 0.00 2.43 100%0%No reserve requirement279 311 CALL CENTER 1,081,037.37 512,251.93 568,785.44 0.00 568,785.44 100%Will be reimbursed through inter-fund xfr 0%No reserve requirement280 POLICE BLOCK GRANTS 3,907.82 0.00 3,907.82 0.00 3,907.82 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,771.62 0.00 27,771.62 0.00 27,771.62 100%0%No reserve requirement292 POLICE GRANTS 71,041.10 27,346.80 43,694.30 0.00 43,694.30 100%0%No reserve requirement295 COPS MORE GRANT 153,110.42 41,276.12 111,834.30 0.00 111,834.30 100%0%No reserve requirement313 HALL OF FAME DEBT SERVICE (497,054.73) 0.00 (497,054.73) 0.00(497,054.73)100%Will be reimbursed from property taxes 0%No reserve requirement377 PROFESSIONAL SPORTS DEVELOPMENT (172,308.88) 0.00 (172,308.88) 0.00(172,308.88)100%0%No reserve requirement401 COVELESKI STADIUM CAPITAL 76,445.21 10,778.81 65,666.40 0.00 65,666.40 100%0%No reserve requirement403 ZOO ENDOWMENT 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 501,309.95 0.00 501,309.95 0.00 501,309.95 100%0%No reserve requirement412 MAJOR MOVES CONSTRUCTION 2,707,265.70 1,260,825.77 1,446,439.930.00 1,446,439.93 100%0%No reserve requirement434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement439 CERTIFIED TECHNOLOGY PARK 358,809.28 0.00 358,809.28 0.00 358,809.28 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 385,305.72 0.00 385,305.72 0.00 385,305.72 100%0%No reserve requirement611 SOLID WASTE CAPITAL 5,701.18 0.00 5,701.18 0.00 5,701.18 100%0%No reserve requirement622 WATER WORKS CAPITAL 2,204,815.66 96,550.29 2,108,265.37 0.00 2,108,265.37 100%0%No reserve requirement642 SEWAGE WORKS CAPITAL 6,771,513.96 1,727,812.61 5,043,701.35 0.005,043,701.35 100%0%No Reserves - transfer from operating account as needed645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves647 2007 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves651 2007B SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required658 2010 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required659 2011 SEWER BOND 144.52 0.00 144.52 0.00 144.52 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 1,705,733.40 1,058,202.00 647,531.40 0.00 647,531.40 100%0%Bond fund - spend down to zero - no reserves required664 2013A SEWER REFUNDING BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required666 2015 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required672 CENTURY CENTER ENERGY SAVINGS 17,471.13 0.00 17,471.13 0.00 17,471.13 100%0%No reserve requirement677 HALL OF FAME CAPITAL FUND 466,407.63 4,144.43 462,263.20 0.00 462,263.20 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,800,322.00 0.00 2,800,322.00 0.00 2,800,322.00 100%0%No City reserve requirement; there are program requirements26,301,467.98 8,107,353.50 18,194,114.48 0.00 18,194,114.48City Operations Total 254,200,729.74 39,373,564.94 214,827,164.80 126,342,231.86 88,484,932.95Cash Reserve Report3 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash ReservePercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementCity Controlled FundsGeneral Fund101 GENERAL FUND 34,785,473.14 1,545,637.07 33,239,836.07 21,038,606.75 12,201,229.32 55%35%Annual expendituresSpecial Revenue Funds102 RAINY DAY FUND 10,243,140.54 0.00 10,243,140.54 8,620,603.69 1,622,536.85 4%3%Total expenditures in previous fiscal year-contingency103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement201 PARKS & RECREATION 4,439,684.71 785,448.38 3,654,236.33 4,731,329.25(1,077,092.92)19%Balance encumbered 25%Annual expenditures202 MOTOR VEHICLE HIGHWAY 6,649,566.45 493,063.44 6,156,503.01 2,941,382.75 3,215,120.26 52%25%Annual expenditures203 RECREATION - NONREVERTING 943,622.90 180,922.01 762,700.89 399,920.75 362,780.14 48%25%Annual expenditures209 STUDEBAKER/OLIVER REVERTING GRANTS 799,290.85 226,349.86 572,940.99 0.00 572,940.99 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 353,005.50 185,120.00 167,885.50 0.00 167,885.50 100%To be reimbursed by grant receipts 0%No reserve requirement211 DCI ADMINISTRATION FUND 917,935.32 25,048.43 892,886.89 687,594.00 205,292.89 32%25%Annual expenditures212 DCI GRANT FUND 321,037.46 1,425,579.39 (1,104,541.93) 0.00(1,104,541.93)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves216 POLICE STATE SEIZURES 233,927.18 0.00 233,927.18 9,000.00 224,927.18 650%25%Annual expenditures217 GIFT, DONATION, BEQUEST 140,517.27 36,452.50 104,064.77 0.00 104,064.77 100%0%No reserve requirement218 POLICE CURFEW VIOLATIONS 12,760.94 0.00 12,760.94 250.00 12,510.94 1276%25%Annual expenditures219 UNSAFE BUILDING 330,893.48 187,791.49 143,101.99 225,686.50(82,584.51)16%Pay off loan, then close 25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 601,305.40 35,752.01 565,553.39 197,105.50 368,447.89 72%25%Annual expenditures221 LANDLORD REGISTRATION 5,250.00 0.00 5,250.00 0.00 5,250.00 100%0%No reserve requirement227 LOSS RECOVERY FUND 957,250.32 253,205.73 704,044.59 0.00 704,044.59 100%0%No reserve requirement244 EMERGENCY PHONE SYSTEM 28,962.74 28,963.00 (0.26) 0.00(0.26)100%0%No reserve requirement249 PUBLIC SAFETY L.O.I.T. 985,373.67 0.00 985,373.67 597,011.60 388,362.07 13%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 2,889,259.61 512,636.75 2,376,622.86 552,886.00 1,823,736.86 107%25%Annual expenditures252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 8.07 0.00 8.07 100%0%No reserve requirement257 LOIT 2016 SPECIAL DISTRIBUTION 2,958,105.41 1,195,817.22 1,762,288.19 0.00 1,762,288.19 100%0%No reserve requirement258 HUMAN RIGHTS - FEDERAL GRANT 543,286.72 15,052.34 528,234.38 50,443.25 477,791.13 262%25%Annual expenditures265 LOCAL ROAD & BRIDGE GRANT 1,999,936.12 0.00 1,999,936.12 0.00 1,999,936.12 100%0%No reserve requirement271 EASTRACE WATERWAY 2.43 0.00 2.43 0.00 2.43 100%0%No reserve requirement273 MORRIS PAC/PALAIS ROYALE MARKETING 48,694.55 0.00 48,694.55 5,418.75 43,275.80 225%25%Annual expenditures279 311 CALL CENTER 1,081,037.37 512,251.93 568,785.44 0.00 568,785.44 100%Will be reimbursed through inter-fund xfr 0%No reserve requirement280 POLICE BLOCK GRANTS 3,907.82 0.00 3,907.82 0.00 3,907.82 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,771.62 0.00 27,771.62 0.00 27,771.62 100%0%No reserve requirement289 HAZMAT 22,174.23 1,025.67 21,148.56 2,607.75 18,540.81 203%25%Annual expenditures291 INDIANA RIVER RESCUE 144,203.03 15,225.75 128,977.28 29,337.25 99,640.03 110%25%Annual expenditures292 POLICE GRANTS 71,041.10 27,346.80 43,694.30 0.00 43,694.30 100%0%No reserve requirement294 REGIONAL POLICE ACADEMY 85,383.35 0.00 85,383.35 5,625.00 79,758.35 379%25%Annual expenditures295 COPS MORE GRANT 153,110.42 41,276.12 111,834.30 0.00 111,834.30 100%0%No reserve requirement299 POLICE FEDERAL DRUG ENFORCEMENT 176,483.84 0.00 176,483.84 49,084.25 127,399.59 90%25%Annual expenditures404 COUNTY OPTION INCOME TAX 9,257,895.33 675,326.04 8,582,569.29 6,035,796.50 2,546,772.79 71%50%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,350,985.43 1,855,214.84 11,495,770.59 5,779,592.00 5,716,178.59 99%50%Annual expenditures410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 501,309.95 0.00 501,309.95 0.00 501,309.95 100%0%No reserve requirement655 PROJECT RELEAF 891,905.88 0.00 891,905.88 131,354.00 760,551.88 170%25%Annual expenditures705 POLICE K-9 UNIT 2,874.78 0.00 2,874.78 505.00 2,369.78 142%25%Annual expendituresTotal Special Revenue Funds62,172,901.79 8,714,869.70 53,458,032.09 31,052,533.79 22,405,498.30 Debt Service Fund313 HALL OF FAME DEBT SERVICE (497,054.73) 0.00 (497,054.73) 0.00(497,054.73)100%Will be reimbursed from property taxes 0%No reserve requirement755 SOUTH BEND BUILDING CORPORATION 651,156.78 0.00 651,156.78 651,156.78 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 558,204.89 0.00 558,204.89 558,204.89 0.00 100%100%100% cash reserves per bond covenantsCapital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT (172,308.88) 0.00 (172,308.88) 0.00(172,308.88)100%0%No reserve requirement401 COVELESKI STADIUM CAPITAL 76,445.21 10,778.81 65,666.40 0.00 65,666.40 100%0%No reserve requirement403 ZOO ENDOWMENT 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement405 PARK NONREVERTING CAPITAL 91,564.68 36,306.31 55,258.37 128,256.00(72,997.63)11%Pay off loan, then close 25%Annual expenditures406 CUMULATIVE CAPITAL DEVELOPMENT 439,609.31 0.00 439,609.31 119,125.00 320,484.31 92%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 299,837.04 0.00 299,837.04 93,062.50 206,774.54 81%25%Annual expenditures412 MAJOR MOVES CONSTRUCTION 2,707,265.70 1,260,825.77 1,446,439.930.00 1,446,439.93 100%0%No reserve requirement416 MORRIS PERFORMING ARTS CENTER CAPITAL 638,397.43 3,253.98 635,143.45 100,286.00 534,857.45 158%25%Annual expenditures434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement450 PALAIS ROYALE HISTORIC PRESERVATION 100,674.66 627.00 100,047.66 1,250.00 98,797.66 2001%25%Annual expenditures677 HALL OF FAME CAPITAL FUND 466,407.63 4,144.43 462,263.20 0.00 462,263.20 100%0%No reserve requirement751 PARKS BOND CAPITAL 3,791,824.35 51,907.42 3,739,916.93 3,739,916.93 0.00 100%100%100% cash reserves per bond covenants750 EQUIPMENT/VEHICLE LEASING 4,455,289.94 1,791,288.28 2,664,001.66 2,664,001.66 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 2,112,176.63 0.00 2,112,176.63 2,112,176.63 0.00 100%100%100% cash reserves per bond covenantsTotal Capital & Debt Service Funds15,719,490.64 3,159,132.00 12,560,358.64 10,167,436.39 2,392,922.25July 31, 2017Cash Reserve PolicyCash Reserve Report4 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash ReservePercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJuly 31, 2017Cash Reserve PolicyEnterprise Funds287 EMS / FIRE DEPARTMENT CAPITAL 3,704,073.76 1,172,437.00 2,531,636.76 997,866.50 1,533,770.26 63%25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,726,543.89 152,934.05 1,573,609.84 1,529,478.50 44,131.34 26%25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,734,314.89 44,691.80 2,689,623.09 944,455.00 1,745,168.09 71%25%Annual expenditures601 PARKING GARAGES 1,308,558.24 571,796.96 736,761.28 311,813.50 424,947.78 59%25%Annual expenditures610 SOLID WASTE OPERATIONS 370,608.58 137,141.71 233,466.87 566,291.00(332,824.13)4%Pay off loan, then close 10%Annual expenditures611 SOLID WASTE CAPITAL 5,701.18 0.00 5,701.18 0.00 5,701.18 100%0%No reserve requirement620 WATER WORKS OPERATIONS 3,382,282.33 749,214.07 2,633,068.26 886,362.70 1,746,705.56 15%5%Annual expenditures622 WATER WORKS CAPITAL 2,204,815.66 96,550.29 2,108,265.37 0.00 2,108,265.37 100%0%No reserve requirement624 WATER WORKS CUSTOMER DEPOSIT 1,504,134.24 0.00 1,504,134.24 1,504,134.24 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 741,897.89 0.00 741,897.89 741,897.89 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,425,587.24 0.00 1,425,587.24 1,425,587.24 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath629 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 transfers640 SEWER REPAIR INSURANCE 1,824,968.89 45,856.90 1,779,111.99 133,627.25 1,645,484.74 333%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 14,311,939.52 4,918,574.79 9,393,364.732,227,116.75 7,166,247.98 21%5%Annual expenditures642 SEWAGE WORKS CAPITAL 6,771,513.96 1,727,812.61 5,043,701.35 0.005,043,701.35 100%0%No Reserves - transfer from operating account as needed643 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 transfers645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves647 2007 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves649 SEWAGE WORKS BOND SINKING 5,089,936.49 0.00 5,089,936.49 5,089,936.49 0.00 100%100%100% cash reserves per bond covenants651 2007B SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required653 SEWAGE WORKS DEBT SERVICE RESERVE 4,120,584.11 0.00 4,120,584.11 4,120,584.11 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath658 2010 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required659 2011 SEWER BOND 144.52 0.00 144.52 0.00 144.52 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 1,705,733.40 1,058,202.00 647,531.40 0.00 647,531.40 100%0%Bond fund - spend down to zero - no reserves required664 2013A SEWER REFUNDING BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required666 2015 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100%0%Bond fund - spend down to zero - no reserves required670 CENTURY CENTER 1,934,531.79 0.00 1,934,531.79 1,048,577.50 885,954.29 46%25%Annual expenditures671 CENTURY CENTER CAPITAL 866,489.59 0.00 866,489.59 800,000.00 66,489.59 100%800,000$ Minimum per Board of Managers672 CENTURY CENTER ENERGY SAVINGS 17,471.13 0.00 17,471.13 0.00 17,471.13 100%0%No reserve requirementTotal Enterprise Funds63,518,960.13 10,675,212.18 52,843,747.95 30,082,438.14 22,761,309.81Internal Service Funds222 CENTRAL SERVICES 1,398,649.72 28,210.31 1,370,439.41 1,101,160.75 269,278.66 31%25%Annual expenditures, excluding utility accounting224 CENTRAL SERVICES CAPITAL 69,351.75 16,677.04 52,674.71 0.00 52,674.71 100%0%No reserve requirement226 LIABILITY INSURANCE 4,180,869.32 60,657.08 4,120,212.24 1,793,793.00 2,326,419.24 115%50%Annual expenditures278 TAKE HOME VEHICLE POLICE 756,877.47 0.00 756,877.47 750,000.00 6,877.47 7569%750,000$ set dollar amount711 SELF-FUNDED EMPLOYEE BENEFITS 8,570,886.09 611,700.01 7,959,186.08 4,450,800.00 3,508,386.08 45%25%Annual expenditures713 UNEMPLOYMENT COMP FUND 247,723.96 11,000.00 236,723.96 21,026.25215,697.71 281%25%Annual expendituresTotal Internal Service Funds15,224,358.31 728,244.44 14,496,113.87 8,116,780.00 6,379,333.87Trust & Agency Funds701 FIREFIGHTERS PENSION (95,136.90) 0.00 (95,136.90) 509,826.90(604,963.80)-2%Pay off loan, then close 10%Annual expenditures702 POLICE PENSION 313,734.51 0.00 313,734.51 642,388.90(328,654.39)5%Pay off loan, then close 10%Annual expenditures703 POLICE/FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds709 PAYROLL FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves - trust & agency funds718 STATE TAX DEDUCTION FUND 274,160.28 0.00 274,160.28 274,160.28 0.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 1,465,590.26 0.00 1,465,590.26 1,465,590.26 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 836,378.92 0.00 836,378.92 836,378.92 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,969.13 0.00 28,969.13 1,500.00 27,469.13 483%25%Annual expendituresTotal Trust & Agency Funds2,823,696.20 0.00 2,823,696.20 3,729,845.26(906,149.06)Total City Funds194,244,880.21 24,823,095.39 169,421,784.82 104,187,640.33 65,234,144.50Redevelopment Commission Controlled FundsTax Increment Financing Funds324 RIVER WEST TIF (AIRPORT TIF) 31,520,421.21 11,750,298.72 19,770,122.49 9,904,721.75 9,865,400.74 50%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,167,744.00 515,728.69 1,652,015.31 357,073.00 1,294,942.31 116%25%Annual expenditures425 TIF LEIGHTON PLAZA 180,964.83 0.00 180,964.83 39,541.50 141,423.33 114%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 8,122,063.24 1,669,151.51 6,452,911.73 2,650,674.00 3,802,237.73 61%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,026,874.82 611,090.63 6,415,784.19 1,729,356.50 4,686,427.69 93%25%Annual expenditures432 TIF SSDA #3 - ERSKINE VILLAGE 598.30 0.00 598.30 1,219,698.75(1,219,100.45)0%Pay off loan, then close 25%Annual expenditures435 TIF - DOUGLAS ROAD 225,430.76 4,200.00 221,230.76 34,421.60 186,809.16 64%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 1,799,527.15 0.00 1,799,527.15 857,557.75 941,969.40 52%25%Annual expendituresCash Reserve Report5 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash ReservePercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJuly 31, 2017Cash Reserve PolicyTotal Tax Increment Financing Funds51,043,624.31 14,550,469.55 36,493,154.76 16,793,044.85 19,700,109.91Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,366.54 0.00 7,366.54 1,125.00 6,241.54 164%25%Annual expenditures439 CERTIFIED TECHNOLOGY PARK 358,809.28 0.00 358,809.28 0.00 358,809.28 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 385,305.72 0.00 385,305.72 0.00 385,305.72 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,800,322.00 0.00 2,800,322.00 0.00 2,800,322.00 100%0%No City reserve requirement; there are program requirementsTotal Redevelopment Funds3,551,803.54 0.00 3,551,803.54 1,125.00 3,550,678.54Debt 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 covenants317 COVELESKI BOND DEBT RESERVE 515,423.73 0.00 515,423.73 515,423.73 0.00 100%100%100% debt service reserve per bond covenants319 REDEVELOPMENT BOND - BLACKTHORN GOLF 0.00 0.00 0.00 0.00 0.00 100%100%100% debt service reserve per bond covenants328 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 covenants752 SOUTH BEND REDEVELOPMENT AUTHORITY 355,172.43 0.00 355,172.43 355,172.43 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,715,081.52 0.00 1,715,081.52 1,715,081.52 0.00 100%100%100% cash reserves per bond covenants758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 100%100%100% cash reserves per bond covenantsTotal Debt Service Funds5,360,421.68 0.00 5,360,421.68 5,360,421.68 0.00Total Redevelopment Commission Funds59,955,849.53 14,550,469.55 45,405,379.98 22,154,591.53 23,250,788.45City Operations Total 254,200,729.74 39,373,564.94 214,827,164.80 126,342,231.86 88,484,932.95Cash Reserve Report6 General Fund - 101Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 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$ 05/31/17 17,285,863.47$ 21,038,606.75$ 06/30/14 52% 25% 05/31/17 29% 35%07/31/14 26,473,744.03$ 14,088,697.25$ 06/30/17 36,025,333.23$ 21,038,606.75$ 07/31/14 47% 25% 06/30/17 60% 35%08/31/14 23,722,786.84$ 14,088,697.25$ 07/31/17 33,239,836.07$ 21,038,606.75$ 08/31/14 42% 25% 07/31/17 55% 35%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 $40 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report7 Parks & Recreation - 201Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,648,649.90$ 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$ 05/31/17 (168,880.67)$ 3,471,329.25$ 06/30/14 28% 25% 05/31/17 -1% 25%07/31/14 3,047,667.29$ 3,150,219.50$ 06/30/17 4,251,412.34$ 3,481,329.25$ 07/31/14 24% 25% 06/30/17 31% 25%08/31/14 2,094,579.12$ 3,150,219.50$ 07/31/17 3,654,236.33$ 4,731,329.25$ 08/31/14 17% 25% 07/31/17 19% 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 $5 MILLIONSAvailable CashReserve Requirement-5%0%5%10%15%20%25%30%35%40%45%Actual PercentPercent RequirementCash Reserve Report8 Motor Vehicle Highway - 202Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 2,055,931.61$ 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$ 05/31/17 6,560,982.91$ 2,891,382.75$ 06/30/14 35% 20% 05/31/17 57% 25%07/31/14 2,837,076.85$ 2,001,775.40$ 06/30/17 6,107,587.26$ 2,941,382.75$ 07/31/14 28% 20% 06/30/17 52% 25%08/31/14 2,217,578.14$ 2,001,775.40$ 07/31/17 6,156,503.01$ 2,941,382.75$ 08/31/14 22% 20% 07/31/17 52% 25%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 $7 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report9 Liability Insurance - 226Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,019,217.44$ 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$ 05/31/17 4,299,654.88$ 1,793,793.00$ 06/30/14 176% 25% 05/31/17 120% 50%07/31/14 5,133,550.90$ 724,300.00$ 06/30/17 4,426,119.91$ 1,793,793.00$ 07/31/14 177% 25% 06/30/17 123% 50%08/31/14 5,274,005.60$ 724,300.00$ 07/31/17 4,120,212.24$ 1,793,793.00$ 08/31/14 182% 25% 07/31/17 115% 50%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 $7 MILLIONSAvailable CashReserve Requirement0%50%100%150%200%250%Actual PercentPercent RequirementCash Reserve Report10 Public Safety LOIT - 249Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,965,415.14$ 1,442,931.60$ 01/31/17 1,097,183.08$ 597,011.60$ 02/28/1427% 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$ 03/31/1425% 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$ 04/30/1424% 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$ 05/31/1423% 20% 04/30/17 17% 8%06/30/14 1,604,462.03$ 1,442,931.60$ 05/31/17 1,277,948.86$ 597,011.60$ 06/30/1422% 20% 05/31/17 17% 8%07/31/14 1,028,769.93$ 1,442,931.60$ 06/30/17 982,853.93$ 597,011.60$ 07/31/1414% 20% 06/30/17 13% 8%08/31/14 1,313,459.48$ 1,442,931.60$ 07/31/17 985,373.67$ 597,011.60$ 08/31/1418% 20% 07/31/17 13% 8%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 $3 MILLIONSAvailable CashReserve Requirement0%5%10%15%20%25%30%Actual PercentPercent RequirementCash Reserve Report11 County Option Income Tax (COIT) - 404Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 14,064,953.63$ 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$ 05/31/17 8,054,643.75$ 6,035,796.50$ 06/30/14 130% 50% 05/31/17 67% 50%07/31/14 13,784,177.94$ 5,582,892.50$ 06/30/17 8,445,453.70$ 6,035,796.50$ 07/31/14 123% 50% 06/30/17 70% 50%08/31/14 14,852,716.09$ 5,582,892.50$ 07/31/17 8,582,569.29$ 6,035,796.50$ 08/31/14 133% 50% 07/31/17 71% 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 $16 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%160%Actual PercentPercent RequirementCash Reserve Report12 Economic Development Income Tax (EDIT) - 408Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 9,278,816.60$ 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$ 05/31/17 9,918,416.21$ 5,779,592.00$ 06/30/14 96% 50% 05/31/17 86% 50%07/31/14 8,958,071.99$ 5,144,992.00$ 06/30/17 10,646,124.47$ 5,779,592.00$ 07/31/14 87% 50% 06/30/17 92% 50%08/31/14 9,903,901.38$ 5,144,992.00$ 07/31/17 11,495,770.59$ 5,779,592.00$ 08/31/14 96% 50% 07/31/17 99% 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 $14 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%Actual PercentPercent RequirementCash Reserve Report13 Self-funded Employee Benefits - 711Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,189,194.64$ 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$ 05/31/17 7,945,120.14$ 4,450,800.00$ 06/30/14 34% 25% 05/31/17 45% 25%07/31/14 4,547,283.48$ 3,620,865.75$ 06/30/17 7,697,434.70$ 4,450,800.00$ 07/31/14 31% 25% 06/30/17 43% 25%08/31/14 4,497,229.79$ 3,620,865.75$ 07/31/17 7,959,186.08$ 4,450,800.00$ 08/31/14 31% 25% 07/31/17 45% 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 $9 MILLIONSAvailable CashReserve Requirement0%5%10%15%20%25%30%35%40%45%50%Actual PercentPercent RequirementCash Reserve Report14 City of South BendMonth of: July 2017Controller's Cash ReportOpening Interest Transfers Transfers Ending Total Cash & Interfund LoansFund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing)City Controlled FundsGeneral Fund101 GENERAL FUND $37,556,560.36$1,476,573.70$4,279,045.11 $31,384.19$0.00 $0.00 $34,785,473.14$0.00$34,785,473.14$466,407.63Special Revenue Funds102 RAINY DAY FUND 10,230,127.68 0.00 0.00 13,012.86 0.00 0.00 10,243,140.54 0.0010,243,140.540.00201 PARKS & RECREATION 5,161,781.78 415,303.59 1,140,259.30 2,858.64 0.00 0.00 4,439,684.71 0.004,439,684.710.00202 MOTOR VEHICLE HIGHWAY 6,776,676.07 701,861.98 838,110.10 9,138.50 0.00 0.00 6,649,566.45 0.006,649,566.450.00203 RECREATION - NONREVERTING 986,611.78 106,026.33 150,283.51 1,268.30 0.00 0.00 943,622.90 0.00943,622.900.00209 STUDEBAKER/OLIVER REVERTING GRANTS 800,866.05 27,776.39 30,376.17 1,024.58 0.00 0.00 799,290.85 0.00799,290.85400,000.00210 DEPT COMMUNITY INVESTMENT STATE GRANTS 352,550.94 0.00 0.00 454.56 0.00 0.00 353,005.50 0.00353,005.500.00211 DCI OPERATING FUND 1,083,915.38 7,311.80 174,802.50 1,510.64 0.000.00 917,935.32 0.00917,935.320.00212 DEPARTMENT OF COMMUNITY INVESTMENT 324,819.10 31,737.52 35,670.53 151.37 0.00 0.00 321,037.46 0.00321,037.460.00216 POLICE STATE SEIZURES 233,630.00 0.00 0.00 297.18 0.00 0.00 233,927.18 0.00233,927.180.00217 GIFT, DONATION, BEQUEST 214,481.74 281.59 74,477.38 231.32 0.00 0.00 140,517.27 0.00140,517.270.00218 POLICE CURFEW VIOLATIONS 12,707.30 37.50 0.00 16.14 0.00 0.00 12,760.94 0.0012,760.940.00219 UNSAFE BUILDING 375,104.07 16,683.71 60,894.30 0.00 0.00 0.00 330,893.48 0.00330,893.480.00220 LAW ENFORCEMENT CONTINUING EDUCATION 594,892.87 17,081.48 11,447.05 778.10 0.00 0.00 601,305.40 0.00601,305.400.00221 LANDLORD REGISTRATION 5,230.00 20.00 0.00 0.00 0.00 0.00 5,250.00 0.005,250.000.00227 LOSS RECOVERY FUND 956,033.21 0.00 0.00 1,217.11 0.00 0.00 957,250.32 0.00957,250.320.00244 EMERGENCY TELEPHONE SYSTEM 28,962.74 0.00 0.00 0.00 0.00 0.00 28,962.74 0.0028,962.740.00249 PUBLIC SAFETY L.O.I.T. 982,853.93 622,716.50 621,573.58 1,376.820.00 0.00 985,373.67 0.00985,373.670.00251 LOCAL ROADS & STREETS 3,056,548.95 101,682.13 272,926.96 3,955.49 0.00 0.00 2,889,259.61 0.002,889,259.610.00252 EXCESS WELFARE DISTRIBUTION 8.07 0.00 0.00 0.00 0.00 0.00 8.07 0.008.070.00257 LOIT 2016 SPECIAL DISTRIBUTION 3,005,740.68 0.00 51,481.23 3,845.96 0.00 0.00 2,958,105.41 0.002,958,105.410.00258 HUMAN RIGHTS - FEDERAL GRANT 513,139.00 39,147.80 78,965.75 608.42 0.00 0.00 473,929.47 69,357.25543,286.720.00265 LOCAL ROAD & BRIDGE GRANT 2,000,000.00 0.00 63.88 0.00 0.00 0.00 1,999,936.12 0.001,999,936.120.00271 EASTRACE WATERWAY 1,353.29 0.00 1,352.58 1.72 0.00 0.00 2.43 0.002.430.00273 MORRIS PAC/PALAIS ROYALE MARKETING 48,636.98 0.00 0.00 57.57 0.000.00 48,694.55 0.0048,694.550.00280 POLICE BLOCK GRANTS 3,902.86 0.00 0.00 4.96 0.00 0.00 3,907.82 0.003,907.820.00281 DEPT. COMMUNITY INVESTMENT - REV BONDS 27,736.34 0.00 0.00 35.280.00 0.00 27,771.62 0.0027,771.620.00289 HAZMAT 22,146.06 0.00 0.00 28.17 0.00 0.00 22,174.23 0.0022,174.230.00291 INDIANA RIVER RESCUE 169,034.87 3,000.00 28,042.45 210.61 0.00 0.00 144,203.03 0.00144,203.030.00292 POLICE GRANTS 71,041.10 0.00 0.00 0.00 0.00 0.00 71,041.10 0.0071,041.100.00294 REGIONAL POLICE ACADEMY 85,435.59 0.00 162.88 110.64 0.00 0.00 85,383.35 0.0085,383.350.00295 COPS MORE GRANT 152,399.60 827.20 309.72 193.34 0.00 0.00 153,110.42 0.00153,110.420.00299 POLICE FEDERAL DRUG ENFORCEMENT 176,302.25 0.00 0.00 181.59 0.00 0.00 176,483.84 0.00176,483.840.00404 COUNTY OPTION INCOME TAX 9,158,174.17 904,418.92 816,482.62 11,784.86 0.00 0.00 9,257,895.33 0.009,257,895.331,320,896.00408 ECONOMIC DEVELOPMENT INCOME TAX 12,551,169.41 866,667.43 82,363.94 15,512.53 0.00 0.00 13,350,985.43 0.0013,350,985.430.00410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 532,446.17 0.00 31,813.50677.28 0.00 0.00 501,309.95 0.00501,309.95(1,320,896.00)655 PROJECT RELEAF 868,897.72 36,278.43 14,354.66 1,084.39 0.00 0.00 891,905.88 0.00891,905.880.00705 POLICE K-9 UNIT 2,871.13 0.00 0.00 3.65 0.00 0.00 2,874.78 0.002,874.780.00Total Special Revenue Funds61,568,228.883,898,860.304,516,214.5971,632.580.00 0.00 61,022,507.1769,357.2561,091,864.42400,000.00 Debt Service Fund313 HALL OF FAME DEBT SERVICE 135,932.81 0.00 633,000.00 12.46 0.00 0.00(497,054.73)0.00(497,054.73)0.00755 SB BUILDING CORPORATION 651,465.95 0.00 500.00 190.83 0.00 0.00 651,156.78 0.00651,156.780.00757 PARKS BOND DEBT SERVICE 558,066.48 0.00 0.00 138.41 0.00 0.00 558,204.89 0.00558,204.890.00Capital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT 172,526.60 14,460.06 359,515.00219.46 0.00 0.00(172,308.88)0.00(172,308.88)0.00401 COVELESKI STADIUM CAPITAL 77,815.96 0.00 1,469.99 99.24 0.00 0.00 76,445.21 0.0076,445.210.00403 ZOO ENDOWMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00405 PARK NONREVERTING CAPITAL 173,234.49 858.00 82,696.60 168.79 0.000.00 91,564.68 0.0091,564.680.00406 CUMULATIVE CAPITAL DEVELOPMENT 551,767.92 0.00 112,650.46 491.85 0.00 0.00 439,609.31 0.00439,609.310.00407 CUMULATIVE CAPITAL IMPROVEMENT 461,399.81 25,000.00 187,125.00 562.23 0.00 0.00 299,837.04 0.00299,837.040.00412 MAJOR MOVES CONSTRUCTION 2,971,272.20 0.00 267,786.00 3,779.50 0.00 0.00 2,707,265.70 0.002,707,265.703,552,509.06416 MORRIS PERFORMING ARTS CENTER CAPITAL 633,641.92 4,291.00 334.22 798.73 0.00 0.00 638,397.43 0.00638,397.430.00Cash Reserve Report15 City of South BendMonth of: July 2017Controller's Cash ReportOpening Interest Transfers Transfers Ending Total Cash & Interfund LoansFund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing)450 PALAIS ROYALE HISTORIC PRESERVATION 98,078.51 2,472.36 0.00 123.79 0.00 0.00 100,674.66 0.00100,674.660.00677 HALL OF FAME CAPITAL FUND 468,309.11 0.00 2,499.83 598.35 0.00 0.00 466,407.63 0.00466,407.63(466,407.63)750 EQUIPMENT / VEHICLE LEASING 4,293,392.50 161,153.66 0.00 743.78 0.00 0.00 4,455,289.94 0.004,455,289.940.00751 PARKS BOND CAPITAL 3,793,417.24 0.00 2,245.07 652.18 0.00 0.00 3,791,824.35 0.003,791,824.350.00753 SMART STREET BOND CAPITAL 3,188,667.26 0.00 1,077,051.20 560.57 0.00 0.00 2,112,176.63 0.002,112,176.630.00Total Capital & Debt Service Funds18,228,988.76208,235.082,726,873.379,140.170.00 0.00 15,719,490.640.0015,719,490.643,086,101.43Enterprise Funds287 EMS CAPITAL 3,989,537.91 0.00 290,622.20 5,158.05 0.00 0.00 3,704,073.76 0.003,704,073.760.00288 EMS OPERATING 1,689,338.22 448,556.71 413,438.35 2,087.31 0.00 0.00 1,726,543.89 0.001,726,543.890.00600 CONSOLIDATED BUILDING DEPARTMENT 2,881,919.26 145,482.08 296,801.46 3,715.01 0.00 0.00 2,734,314.89 0.002,734,314.890.00601 PARKING GARAGES 1,195,116.17 125,736.62 13,826.23 1,531.68 0.00 0.00 1,308,558.24 0.001,308,558.24(31,191.33)610 SOLID WASTE OPERATIONS 301,662.60 432,478.66 364,275.32 742.64 0.00 0.00 370,608.58 0.00370,608.580.00611 SOLID WASTE CAPITAL 292,497.80 0.00 286,861.50 64.88 0.00 0.00 5,701.18 0.005,701.180.00620 WATER WORKS OPERATIONS 2,912,144.35 1,615,697.03 1,155,305.81 3,230.38 6,516.38 0.00 3,382,282.33 0.003,382,282.330.00622 WATER WORKS CAPITAL 2,260,080.54 0.00 58,155.34 2,890.46 0.00 0.002,204,815.66 0.002,204,815.660.00624 WATER WORKS CUSTOMER DEPOSIT 1,506,910.50 16,950.56 19,726.82 1,922.95 0.00 1,922.95 1,504,134.24 0.001,504,134.240.00625 WATER WORKS SINKING FUND 792,732.90 0.00 50,835.01 1,265.66 0.001,265.66 741,897.89 0.00741,897.890.00626 WATER WORKS BOND RESERVE 1,423,796.61 0.00 0.00 1,790.63 0.00 0.001,425,587.24 0.001,425,587.240.00629 WATER WORKS RESERVE - O & M 2,613,999.68 0.00 0.00 3,327.77 0.003,327.77 2,613,999.68 0.002,613,999.680.00640 SEWER REPAIR INSURANCE 1,809,509.25 52,651.15 39,481.07 2,289.560.00 0.00 1,824,968.89 0.001,824,968.890.00641 SEWAGE WORKS OPERATIONS 14,251,006.72 3,186,723.70 1,887,545.4917,991.87 6,560.22 1,262,797.50 14,311,939.52 0.0014,311,939.520.00642 SEWAGE WORKS CAPITAL 6,263,399.85 0.00 0.00 8,114.11 500,000.00 0.00 6,771,513.96 0.006,771,513.960.00643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 0.00 6,560.22 0.006,560.22 5,153,129.15 0.005,153,129.150.00649 SEWAGE WORKS BOND SINKING 4,321,722.82 0.00 0.00 5,416.17 762,797.50 0.00 5,089,936.49 0.005,089,936.490.00653 SEWAGE WORKS DEBT SERVICE RESERVE 4,118,409.82 0.00 0.00 2,174.29 0.00 0.00 4,120,584.11 0.004,120,584.110.00659 2011 SEWER BOND 144.34 0.00 0.00 0.18 0.00 0.00 144.52 0.00144.520.00661 2012 SEWER BOND 2,050,099.50 0.00 347,032.43 2,666.33 0.00 0.00 1,705,733.40 0.001,705,733.400.00670 CENTURY CENTER 1,562,938.93 384,532.82 12,939.96 0.00 0.00 0.00 1,934,531.79 0.001,934,531.790.00671 CENTURY CENTER CAPITAL 866,416.01 0.00 0.00 73.58 0.00 0.00 866,489.59 0.00866,489.590.00672 CENTURY CENTER ENERGY SAVINGS(38,048.85)0.00 0.00 55,519.98 0.00 0.00 17,471.13 0.0017,471.130.00Total Enterprise Funds62,218,464.086,408,809.335,236,846.99128,533.71 1,275,874.101,275,874.1063,518,960.130.0063,518,960.13(31,191.33)Internal Service Funds222 CENTRAL SERVICES 1,401,380.83 783,111.45 787,158.43 1,315.87 0.000.00 1,398,649.72 0.001,398,649.720.00224 CENTRAL SERVICES CAPITAL 69,254.17 0.00 0.00 97.58 0.00 0.00 69,351.75 0.0069,351.750.00226 LIABILITY INSURANCE 4,488,096.51 241,179.00 554,030.32 5,624.13 0.00 0.00 4,180,869.32 0.004,180,869.320.00278 TAKE HOME VEHICLE POLICE 755,696.39 220.00 0.00 961.08 0.00 0.00 756,877.47 0.00756,877.470.00279 311 CALL CENTER 812,104.64 511,552.86 242,620.13 0.00 0.00 0.00 1,081,037.37 0.001,081,037.370.00711 SELF-FUNDED EMPLOYEE BENEFITS 8,315,474.86 1,473,862.30 1,230,588.13 12,137.06 0.00 0.00 8,570,886.09 0.008,570,886.090.00713 UNEMPLOYMENT COMP FUND 255,124.22 0.00 7,729.23 328.97 0.00 0.00 247,723.96 0.00247,723.960.00Total Internal Service Funds16,097,131.623,009,925.61 2,822,126.2420,464.690.00 0.00 16,305,395.680.0016,305,395.680.00Trust & Agency Funds701 FIREFIGHTERS PENSION 287,058.93 0.00 382,195.83 0.00 0.00 0.00(95,136.90)0.00(95,136.90)0.00702 POLICE PENSION 821,149.60 289.60 507,704.69 0.00 0.00 0.00 313,734.51 0.00313,734.510.00709 PAYROLL FUND 0.00 8,252,204.33 8,252,204.33 0.00 0.00 0.00 0.00 0.000.000.00718 STATE TAX DEDUCTION FUND 401,234.65 274,160.28 401,234.65 0.00 0.00 0.00 274,160.28 0.00274,160.280.00725 MORRIS / PALAIS BOX OFFICE 1,473,423.43 1,259.23 9,092.40 0.00 0.00 0.00 1,465,590.26 0.001,465,590.260.00726 POLICE DISTRIBUTIONS PAY 829,725.00 6,653.92 0.00 0.00 0.00 0.00 836,378.92 0.00836,378.920.00730 CITY CEMETERY TRUST 28,932.33 0.00 0.00 36.80 0.00 0.00 28,969.13 0.0028,969.130.00Total Trust & Agency Funds3,841,523.948,534,567.369,552,431.9036.80 0.00 0.00 2,823,696.200.002,823,696.200.00Total City Funds199,510,897.6423,536,971.3829,133,538.20261,192.141,275,874.101,275,874.10194,175,522.9669,357.25194,244,880.21 3,921,317.73Cash Reserve Report16 City of South BendMonth of: July 2017Controller's Cash ReportOpening Interest Transfers Transfers Ending Total Cash & Interfund LoansFund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing)Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF RIVER WEST - AIRPORT 35,112,420.46 9,532.34 3,639,247.80 34,183.81 3,532.40 0.00 31,520,421.21 0.0031,520,421.21(400,000.00)422 TIF DISTRICT - WEST WASHINGTON 2,165,149.49 0.00 0.00 2,594.51 0.00 0.00 2,167,744.00 0.002,167,744.000.00425 TIF LEIGHTON PLAZA 179,587.12 8,860.89 7,695.80 212.62 0.00 0.00 180,964.83 0.00180,964.830.00429 TIF RIVER EAST DEV (NE) 8,194,080.66 0.00 81,504.76 9,487.34 0.00 0.00 8,122,063.24 0.008,122,063.240.00430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,018,921.34 0.00 0.00 7,953.48 0.00 0.00 7,026,874.82 0.007,026,874.820.00432 TIF SSDA #3 - ERSKINE VILLAGE 597.54 0.00 0.00 0.76 0.00 0.00 598.30 0.00598.300.00435 TIF DOUGLAS ROAD 225,319.95 0.00 0.00 110.81 0.00 0.00 225,430.76 0.00225,430.76(181,081.00)436 TIF RIVER EAST RES (NE RE) 3,034,027.15 0.00 1,234,500.00 0.00 0.00 0.00 1,799,527.15 0.001,799,527.15(3,340,236.73)Total Tax Increment Financing Funds55,930,103.71 18,393.234,962,948.3654,543.333,532.400.00 51,043,624.31 0.0051,043,624.31(3,921,317.73)Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,357.18 0.00 0.00 9.36 0.000.00 7,366.54 0.007,366.540.00439 CERTIFIED TECHNOLOGY PARK 358,353.73 0.00 0.00 455.55 0.00 0.00 358,809.28 0.00358,809.280.00454 AIRPORT URBAN ENTERPRISE ZONE 384,816.23 0.00 0.00 489.49 0.00 0.00 385,305.72 0.00385,305.720.00754 INDUSTRIAL REVOLVING FUND 2,778,643.00 15,284.00 234,028.00 7,388.00 0.00 0.00 2,567,287.00 233,035.002,800,322.000.00Total Redevelopment Funds3,529,170.1415,284.00234,028.008,342.400.00 0.00 751,481.54233,035.003,551,803.540.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 0.00 1,322.58 0.00 1,322.58 1,038,904.00 0.001,038,904.000.00317 COVELESKI BOND DEBT RESERVE 514,768.93 0.00 0.00 654.80 0.00 0.00 515,423.73 0.00515,423.730.00328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 0.00 2,209.82 0.00 2,209.82 1,735,840.00 0.001,735,840.000.00752 SB REVELOPMENT AUTHORITY 354,977.90 0.00 0.00 194.53 0.00 0.00 355,172.43 0.00355,172.430.00756 SMARTS STREETS DEBT SERVICE 1,714,790.24 0.00 0.00 291.28 0.00 0.00 1,715,081.52 0.001,715,081.520.00758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00Total Debt Service Funds5,359,281.070.00 0.00 4,673.01 0.00 3,532.405,360,421.680.005,360,421.680.00Total Redevelopment Commission Funds64,818,554.92 33,677.23 5,196,976.36 67,558.74 3,532.40 3,532.40 57,155,527.53 233,035.00 59,955,849.53(3,921,317.73)City Operations Total264,329,452.5623,570,648.61 34,330,514.56328,750.881,279,406.501,279,406.50251,331,050.49302,392.25254,200,729.740.00Memo ItemPooled Investment AccountOpening Interest Accrued Change in Transfer In Transfer out Investment Total Cash &Balance Net of Fees Income Asset Value from Depository to DepositoryBalance Investments1st Source Bank Investment Account179,872,336.00228,400.840.00 (125,002.47)0.00 5,348,182.66174,627,551.71 174,627,551.71Cash Reserve Report17