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10-2017 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 Chief of Staff Laura O'Sullivan Deputy Chief of Staff Suzanna Fritzberg Common Council Department Heads Fiscal Officers October 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 2,840,574.36 574,432.36 2,266,142.00 4,760,722.00(2,494,580.00)12%Property taxes received June & December 25%Annual expenditures219 UNSAFE BUILDING 278,062.80 79,545.22 198,517.58 226,369.75(27,852.17)22%Encumbrances 25%Annual expenditures432 TIF SSDA #3 - ERSKINE VILLAGE 0.00 0.00 0.00 1,219,698.75(1,219,698.75)0%Pay off loan, then close 25%Annual expenditures610 SOLID WASTE OPERATIONS 393,524.61 105,855.95 287,668.66 566,291.00(278,622.34)5%Working to increase fund reserves 10%Annual expenditures643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 5,153,129.15 5,201,280.05(48,150.90)16.52%Just slightly under reserve requirement 16.67%Annual operating expenses in Fund 641, net of transfers8,665,290.92 759,833.53 7,905,457.39 11,974,361.55(4,068,904.16)Meets or Exceeds Requirements101 GENERAL FUND 25,993,513.13 1,391,512.81 24,602,000.32 21,052,606.75 3,549,393.57 41%35%Annual expenditures102 RAINY DAY FUND 10,269,956.12 0.00 10,269,956.12 8,620,603.69 1,649,352.43 4%3%Total expenditures in previous fiscal year-contingency202 MOTOR VEHICLE HIGHWAY 6,943,112.70 680,051.48 6,263,061.22 2,941,382.75 3,321,678.47 53%25%Annual expenditures203 RECREATION - NONREVERTING 805,829.59 111,314.32 694,515.27 399,920.75 294,594.52 43%25%Annual expenditures211 DCI ADMINISTRATION FUND 861,587.64 153,619.08 707,968.56 693,844.00 14,124.56 26%25%Annual expenditures216 POLICE STATE SEIZURES 259,381.56 0.00 259,381.56 29,000.00 230,381.56 224%25%Annual expenditures218 POLICE CURFEW VIOLATIONS 12,817.12 0.00 12,817.12 250.00 12,567.12 1282%25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 553,793.70 48,090.42 505,703.28 197,105.50 308,597.78 64%25%Annual expenditures222 CENTRAL SERVICES 1,150,487.99 27,950.55 1,122,537.44 1,101,160.75 21,376.69 25%25%Annual expenditures, excluding utility accounting226 LIABILITY INSURANCE 4,460,107.47 35,410.09 4,424,697.38 1,793,793.00 2,630,904.38 123%50%Annual expenditures249 PUBLIC SAFETY L.O.I.T. 1,087,107.57 0.00 1,087,107.57 597,011.60490,095.97 15%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 2,947,325.72 198,751.13 2,748,574.59 577,136.00 2,171,438.59 119%25%Annual expenditures258 HUMAN RIGHTS - FEDERAL GRANT 512,924.97 8,665.57 504,259.40 50,443.25 453,816.15 250%25%Annual expenditures273 MORRIS PAC/PALAIS ROYALE MARKETING 51,029.83 0.00 51,029.83 5,418.75 45,611.08 235%25%Annual expenditures278 TAKE HOME VEHICLE POLICE 759,558.98 0.00 759,558.98 750,000.00 9,558.98 7596%750,000$ set dollar amount287 EMS / FIRE DEPARTMENT CAPITAL 4,378,455.40 738,203.50 3,640,251.90 997,866.50 2,642,385.40 91%25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,952,142.30 106,929.50 1,845,212.80 1,534,478.50 310,734.30 30%25%Annual expenditures289 HAZMAT 24,269.78 0.00 24,269.78 2,607.75 21,662.03 233%25%Annual expenditures291 INDIANA RIVER RESCUE 120,554.45 183.78 120,370.67 29,337.25 91,033.42 103%25%Annual expenditures294 REGIONAL POLICE ACADEMY 87,663.75 0.00 87,663.75 5,625.00 82,038.75 390%25%Annual expenditures299 POLICE FEDERAL DRUG ENFORCEMENT 80,441.57 0.00 80,441.57 71,584.25 8,857.32 28%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 516,773.06 0.00 516,773.06 516,773.06 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) 27,545,537.65 11,206,367.85 16,339,169.80 9,904,721.75 6,434,448.05 41%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 8,444,790.96 303,330.68 8,141,460.28 6,035,796.50 2,105,663.78 67%50%Annual expenditures405 PARK NONREVERTING CAPITAL 185,476.31 17,067.67 168,408.64 138,256.00 30,152.64 30%25%Annual expenditures406 CUMULATIVE CAPITAL DEVELOPMENT 402,272.72 0.00 402,272.72 119,125.00 283,147.72 84%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 301,020.87 0.00 301,020.87 93,062.50 207,958.37 81%25%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,077,200.45 825,190.65 12,252,009.80 5,779,592.00 6,472,417.80 106%50%Annual expenditures416 MORRIS PERFORMING ARTS CENTER CAPITAL 633,608.61 204,200.18 429,408.43 100,286.00 329,122.43 107%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,103,627.72 445,400.69 1,658,227.03 357,073.00 1,301,154.03 116%25%Annual expenditures425 TIF LEIGHTON PLAZA 175,982.37 0.00 175,982.37 39,541.50 136,440.87 111%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 7,922,064.12 1,904,128.44 6,017,935.68 2,650,674.00 3,367,261.68 57%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 6,948,864.70 752,977.05 6,195,887.65 1,729,356.50 4,466,531.15 90%25%Annual expenditures433 REDEVELOPMENT ADMINISTRATION GENERAL 7,385.82 0.00 7,385.82 1,125.00 6,260.82 164%25%Annual expenditures435 TIF - DOUGLAS ROAD 40,039.36 4,200.00 35,839.36 34,421.60 1,417.76 10%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 1,550,532.15 1,000.00 1,549,532.15 857,557.75 691,974.40 45%25%Annual expenditures450 PALAIS ROYALE HISTORIC PRESERVATION 106,590.82 0.00 106,590.82 1,250.00 105,340.82 2132%25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,914,312.63 41,315.58 2,872,997.05 946,410.75 1,926,586.30 76%25%Annual expenditures601 PARKING GARAGES 1,218,103.25 265,176.15 952,927.10 311,813.50 641,113.60 76%25%Annual expenditures620 WATER WORKS OPERATIONS 3,788,643.28 673,320.60 3,115,322.68 886,362.70 2,228,959.98 18%5%Annual expenditures624 WATER WORKS CUSTOMER DEPOSIT 1,506,840.44 0.00 1,506,840.44 1,506,840.44 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 1,397,497.89 0.00 1,397,497.89 1,397,497.89 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,429,301.78 0.00 1,429,301.78 1,429,301.78 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 16.75%16.67%Annual operating expenses in Fund 620, net of transfers640 SEWER REPAIR INSURANCE 1,860,148.14 43,708.40 1,816,439.74 158,627.25 1,657,812.49 286%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 13,884,405.76 3,654,995.53 10,229,410.23 2,241,559.25 7,987,850.98 23%5%Annual expenditures649 SEWAGE WORKS BOND SINKING 7,392,425.10 0.00 7,392,425.10 7,392,425.10 0.00 100%100%100% cash reserves per bond covenants653 SEWAGE WORKS DEBT SERVICE RESERVE 4,128,908.39 0.00 4,128,908.39 4,128,908.39 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath655 PROJECT RELEAF 874,803.62 1,750.00 873,053.62 134,292.75 738,760.87 163%25%Annual expenditures670 CENTURY CENTER 1,718,483.10 0.00 1,718,483.10 1,048,577.50 669,905.60 41%25%Annual expenditures671 CENTURY CENTER CAPITAL 866,708.02 0.00 866,708.02 800,000.00 66,708.02 100%$800,000Minimum per Board of Managers701 FIREFIGHTERS PENSION 1,224,213.84 0.00 1,224,213.84 509,826.90 714,386.94 24%10%Annual expenditures702 POLICE PENSION 1,892,241.66 0.00 1,892,241.66 642,388.90 1,249,852.76 29%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 funds705 POLICE K-9 UNIT 2,882.31 0.00 2,882.31 505.00 2,377.31 143%25%Annual expendituresOctober 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 MeasurementOctober 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 9,196,984.59 319,227.19 8,877,757.40 4,450,800.00 4,426,957.40 50%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 234,490.04 11,000.00 223,490.04 21,026.25202,463.79 266%25%Annual expenditures718 STATE TAX DEDUCTION FUND 267,391.86 0.00 267,391.86 267,391.86 0.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 2,137,747.57 0.00 2,137,747.57 2,137,747.57 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 844,226.20 0.00 844,226.20 844,226.20 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,445.96 0.00 28,445.96 1,500.00 26,945.96 474%25%Annual expenditures750 EQUIPMENT/VEHICLE LEASING 4,729,070.70 1,679,543.65 3,049,527.05 3,049,527.05 0.00 100%100%100% cash reserves per bond covenants751 PARKS BOND CAPITAL 3,319,157.01 27,221.15 3,291,935.86 3,291,935.86 0.00 100%100%100% cash reserves per bond covenants752 SOUTH BEND REDEVELOPMENT AUTHORITY 364,623.86 0.00 364,623.86 364,623.86 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 1,069,740.59 0.00 1,069,740.59 1,069,740.59 0.00 100%100%100% cash reserves per bond covenants755 SOUTH BEND BUILDING CORPORATION 772,492.46 0.00 772,492.46 772,492.46 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,717,788.81 0.00 1,717,788.81 1,717,788.81 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 462,183.44 0.00 462,183.44 462,183.44 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 covenants760 EDDY ST. COMMONS DEBT SERVICE 2,500,232.88 0.00 2,500,232.88 0.00 2,500,232.88 100%100%100% cash reserves per bond covenants212,407,067.89 25,881,803.69 186,525,264.20 117,172,434.96 69,352,829.24No Reserve Requirements103 EXCESS LEVY 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement209 STUDEBAKER/OLIVER REVERTING GRANTS 909,791.50 158,633.94 751,157.56 0.00 751,157.56 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 356,627.49 185,120.00 171,507.49 0.00 171,507.49 100%To be reimbursed by grant receipts 0%No reserve requirement212 DCI GRANT FUND 154,831.73 2,535,146.19 (2,380,314.46) 0.00(2,380,314.46)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves217 GIFT, DONATION, BEQUEST 105,102.50 5,351.40 99,751.10 0.00 99,751.10 100%0%No reserve requirement221 LANDLORD REGISTRATION 7,775.00 0.00 7,775.00 0.00 7,775.00 100%0%No reserve requirement224 CENTRAL SERVICES CAPITAL 200,367.18 6,255.40 194,111.78 0.00 194,111.78 100%0%No reserve requirement227 LOSS RECOVERY FUND 857,294.94 150,863.23 706,431.71 0.00 706,431.71 100%0%No reserve requirement244 EMERGENCY PHONE SYSTEM 0.00 0.00 0.00 0.00 0.00 100%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 2,713,714.66 1,667,837.45 1,045,877.21 0.00 1,045,877.21 100%0%No reserve requirement265 LOCAL ROAD & BRIDGE GRANT 1,998,536.12 1,443,224.80 555,311.32 0.00 555,311.32 100%0%No reserve requirement271 EASTRACE WATERWAY 3.35 0.00 3.35 0.00 3.35 100%0%No reserve requirement279 311 CALL CENTER 1,361,939.28 269,095.77 1,092,843.51 0.00 1,092,843.51 100%Will be reimbursed through inter-fund xfr 0%No reserve requirement280 POLICE BLOCK GRANTS 3,918.04 0.00 3,918.04 0.00 3,918.04 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,844.33 0.00 27,844.33 0.00 27,844.33 100%0%No reserve requirement292 POLICE GRANTS 48,450.50 4,756.20 43,694.30 0.00 43,694.30 100%0%No reserve requirement295 COPS MORE GRANT 136,393.63 41,406.12 94,987.51 0.00 94,987.51 100%0%No reserve requirement313 HALL OF FAME DEBT SERVICE (376,430.57) 0.00 (376,430.57) 0.00(376,430.57)100%Will be reimbursed from property taxes 0%No reserve requirement377 PROFESSIONAL SPORTS DEVELOPMENT (172,095.98) 0.00 (172,095.98) 0.00(172,095.98)100%Delay in State revenue distributions 0%No reserve requirement401 COVELESKI STADIUM CAPITAL 54,445.15 9,829.25 44,615.90 0.00 44,615.90 100%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) 470,821.43 0.00 470,821.43 0.00 470,821.43 100%0%No reserve requirement412 MAJOR MOVES CONSTRUCTION 2,904,726.16 1,058,558.92 1,846,167.240.00 1,846,167.24 100%0%No reserve requirement434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement439 CERTIFIED TECHNOLOGY PARK 612,570.22 0.00 612,570.22 0.00 612,570.22 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 386,314.41 0.00 386,314.41 0.00 386,314.41 100%0%No reserve requirement611 SOLID WASTE CAPITAL 60,190.76 0.00 60,190.76 0.00 60,190.76 100%0%No reserve requirement622 WATER WORKS CAPITAL 2,202,523.54 463,905.68 1,738,617.86 0.00 1,738,617.86 100%0%No reserve requirement642 SEWAGE WORKS CAPITAL 7,162,970.98 1,116,250.34 6,046,720.64 0.006,046,720.64 100%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 144.91 0.00 144.91 0.00 144.91 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 641,544.20 632,185.84 9,358.36 0.00 9,358.36 100%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 3,482.04 0.00 3,482.04 0.00 3,482.04 100%0%No reserve requirement677 HALL OF FAME CAPITAL FUND 458,783.87 2,996.46 455,787.41 0.00 455,787.41 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,879,898.00 0.00 2,879,898.00 0.00 2,879,898.00 100%0%No City reserve requirement; there are program requirements759 EDDY ST COMMONS CAPITAL 22,103,750.00 0.00 22,103,750.00 0.00 22,103,750.00 100%0%Bond fund - spend down to zero - no reserves required48,276,237.44 9,751,416.99 38,524,820.45 0.00 38,524,820.45City Operations Total 269,348,596.25 36,393,054.21 232,955,542.04 129,146,796.51 103,808,745.53Cash 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 25,993,513.13 1,391,512.81 24,602,000.32 21,052,606.75 3,549,393.57 41%35%Annual expendituresSpecial Revenue Funds102 RAINY DAY FUND 10,269,956.12 0.00 10,269,956.12 8,620,603.69 1,649,352.43 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 2,840,574.36 574,432.36 2,266,142.00 4,760,722.00(2,494,580.00)12%Property taxes received June & December 25%Annual expenditures202 MOTOR VEHICLE HIGHWAY 6,943,112.70 680,051.48 6,263,061.22 2,941,382.75 3,321,678.47 53%25%Annual expenditures203 RECREATION - NONREVERTING 805,829.59 111,314.32 694,515.27 399,920.75 294,594.52 43%25%Annual expenditures209 STUDEBAKER/OLIVER REVERTING GRANTS 909,791.50 158,633.94 751,157.56 0.00 751,157.56 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 356,627.49 185,120.00 171,507.49 0.00 171,507.49 100%To be reimbursed by grant receipts 0%No reserve requirement211 DCI ADMINISTRATION FUND 861,587.64 153,619.08 707,968.56 693,844.00 14,124.56 26%25%Annual expenditures212 DCI GRANT FUND 154,831.73 2,535,146.19 (2,380,314.46) 0.00(2,380,314.46)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves216 POLICE STATE SEIZURES 259,381.56 0.00 259,381.56 29,000.00 230,381.56 224%25%Annual expenditures217 GIFT, DONATION, BEQUEST 105,102.50 5,351.40 99,751.10 0.00 99,751.10 100%0%No reserve requirement218 POLICE CURFEW VIOLATIONS 12,817.12 0.00 12,817.12 250.00 12,567.12 1282%25%Annual expenditures219 UNSAFE BUILDING 278,062.80 79,545.22 198,517.58 226,369.75(27,852.17)22%Encumbrances 25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 553,793.70 48,090.42 505,703.28 197,105.50 308,597.78 64%25%Annual expenditures221 LANDLORD REGISTRATION 7,775.00 0.00 7,775.00 0.00 7,775.00 100%0%No reserve requirement227 LOSS RECOVERY FUND 857,294.94 150,863.23 706,431.71 0.00 706,431.71 100%0%No reserve requirement244 EMERGENCY PHONE SYSTEM 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement249 PUBLIC SAFETY L.O.I.T. 1,087,107.57 0.00 1,087,107.57 597,011.60490,095.97 15%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 2,947,325.72 198,751.13 2,748,574.59 577,136.00 2,171,438.59 119%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 2,713,714.66 1,667,837.45 1,045,877.21 0.00 1,045,877.21 100%0%No reserve requirement258 HUMAN RIGHTS - FEDERAL GRANT 512,924.97 8,665.57 504,259.40 50,443.25 453,816.15 250%25%Annual expenditures265 LOCAL ROAD & BRIDGE GRANT 1,998,536.12 1,443,224.80 555,311.32 0.00 555,311.32 100%0%No reserve requirement271 EASTRACE WATERWAY 3.35 0.00 3.35 0.00 3.35 100%0%No reserve requirement273 MORRIS PAC/PALAIS ROYALE MARKETING 51,029.83 0.00 51,029.83 5,418.75 45,611.08 235%25%Annual expenditures279 311 CALL CENTER 1,361,939.28 269,095.77 1,092,843.51 0.00 1,092,843.51 100%Will be reimbursed through inter-fund xfr 0%No reserve requirement280 POLICE BLOCK GRANTS 3,918.04 0.00 3,918.04 0.00 3,918.04 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,844.33 0.00 27,844.33 0.00 27,844.33 100%0%No reserve requirement289 HAZMAT 24,269.78 0.00 24,269.78 2,607.75 21,662.03 233%25%Annual expenditures291 INDIANA RIVER RESCUE 120,554.45 183.78 120,370.67 29,337.25 91,033.42 103%25%Annual expenditures292 POLICE GRANTS 48,450.50 4,756.20 43,694.30 0.00 43,694.30 100%0%No reserve requirement294 REGIONAL POLICE ACADEMY 87,663.75 0.00 87,663.75 5,625.00 82,038.75 390%25%Annual expenditures295 COPS MORE GRANT 136,393.63 41,406.12 94,987.51 0.00 94,987.51 100%0%No reserve requirement299 POLICE FEDERAL DRUG ENFORCEMENT 80,441.57 0.00 80,441.57 71,584.25 8,857.32 28%25%Annual expenditures404 COUNTY OPTION INCOME TAX 8,444,790.96 303,330.68 8,141,460.28 6,035,796.50 2,105,663.78 67%50%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,077,200.45 825,190.65 12,252,009.80 5,779,592.00 6,472,417.80 106%50%Annual expenditures410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 470,821.43 0.00 470,821.43 0.00 470,821.43 100%0%No reserve requirement655 PROJECT RELEAF 874,803.62 1,750.00 873,053.62 134,292.75 738,760.87 163%25%Annual expenditures705 POLICE K-9 UNIT 2,882.31 0.00 2,882.31 505.00 2,377.31 143%25%Annual expendituresTotal Special Revenue Funds59,289,163.14 9,446,359.79 49,842,803.35 31,158,548.54 18,684,254.81 Debt Service Fund313 HALL OF FAME DEBT SERVICE (376,430.57) 0.00 (376,430.57) 0.00(376,430.57)100%Will be reimbursed from property taxes 0%No reserve requirement755 SOUTH BEND BUILDING CORPORATION 772,492.46 0.00 772,492.46 772,492.46 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 462,183.44 0.00 462,183.44 462,183.44 0.00 100%100%100% cash reserves per bond covenants760 EDDY ST. COMMONS DEBT SERVICE 2,500,232.88 0.00 2,500,232.88 0.00 2,500,232.88 100%100%100% cash reserves per bond covenantsCapital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT (172,095.98) 0.00 (172,095.98) 0.00(172,095.98)100%Delay in State revenue distributions 0%No reserve requirement401 COVELESKI STADIUM CAPITAL 54,445.15 9,829.25 44,615.90 0.00 44,615.90 100%0%No reserve requirement403 ZOO ENDOWMENT 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement405 PARK NONREVERTING CAPITAL 185,476.31 17,067.67 168,408.64 138,256.00 30,152.64 30%25%Annual expenditures406 CUMULATIVE CAPITAL DEVELOPMENT 402,272.72 0.00 402,272.72 119,125.00 283,147.72 84%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 301,020.87 0.00 301,020.87 93,062.50 207,958.37 81%25%Annual expenditures412 MAJOR MOVES CONSTRUCTION 2,904,726.16 1,058,558.92 1,846,167.240.00 1,846,167.24 100%0%No reserve requirement416 MORRIS PERFORMING ARTS CENTER CAPITAL 633,608.61 204,200.18 429,408.43 100,286.00 329,122.43 107%25%Annual expenditures434 CRED FUND 0.00 0.00 0.00 0.00 0.00 100%0%No reserve requirement450 PALAIS ROYALE HISTORIC PRESERVATION 106,590.82 0.00 106,590.82 1,250.00 105,340.82 2132%25%Annual expenditures677 HALL OF FAME CAPITAL FUND 458,783.87 2,996.46 455,787.41 0.00 455,787.41 100%0%No reserve requirement751 PARKS BOND CAPITAL 3,319,157.01 27,221.15 3,291,935.86 3,291,935.86 0.00 100%100%100% cash reserves per bond covenants750 EQUIPMENT/VEHICLE LEASING 4,729,070.70 1,679,543.65 3,049,527.05 3,049,527.05 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 1,069,740.59 0.00 1,069,740.59 1,069,740.59 0.00 100%100%100% cash reserves per bond covenants759 EDDY ST COMMONS CAPITAL 22,103,750.00 0.00 22,103,750.00 0.00 22,103,750.00 100%0%Bond fund - spend down to zero - no reserves requiredOctober 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 MeasurementOctober 31, 2017Cash Reserve PolicyTotal Capital & Debt Service Funds39,455,025.04 2,999,417.28 36,455,607.76 9,097,858.90 27,357,748.86Enterprise Funds287 EMS / FIRE DEPARTMENT CAPITAL 4,378,455.40 738,203.50 3,640,251.90 997,866.50 2,642,385.40 91%25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,952,142.30 106,929.50 1,845,212.80 1,534,478.50 310,734.30 30%25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,914,312.63 41,315.58 2,872,997.05 946,410.75 1,926,586.30 76%25%Annual expenditures601 PARKING GARAGES 1,218,103.25 265,176.15 952,927.10 311,813.50 641,113.60 76%25%Annual expenditures610 SOLID WASTE OPERATIONS 393,524.61 105,855.95 287,668.66 566,291.00(278,622.34)5%Working to increase fund reserves 10%Annual expenditures611 SOLID WASTE CAPITAL 60,190.76 0.00 60,190.76 0.00 60,190.76 100%0%No reserve requirement620 WATER WORKS OPERATIONS 3,788,643.28 673,320.60 3,115,322.68 886,362.70 2,228,959.98 18%5%Annual expenditures622 WATER WORKS CAPITAL 2,202,523.54 463,905.68 1,738,617.86 0.00 1,738,617.86 100%0%No reserve requirement624 WATER WORKS CUSTOMER DEPOSIT 1,506,840.44 0.00 1,506,840.44 1,506,840.44 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 1,397,497.89 0.00 1,397,497.89 1,397,497.89 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,429,301.78 0.00 1,429,301.78 1,429,301.78 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 16.75%16.67%Annual operating expenses in Fund 620, net of transfers640 SEWER REPAIR INSURANCE 1,860,148.14 43,708.40 1,816,439.74 158,627.25 1,657,812.49 286%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 13,884,405.76 3,654,995.53 10,229,410.23 2,241,559.25 7,987,850.98 23%5%Annual expenditures642 SEWAGE WORKS CAPITAL 7,162,970.98 1,116,250.34 6,046,720.64 0.006,046,720.64 100%0%No Reserves - transfer from operating account as needed643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 5,153,129.15 5,201,280.05(48,150.90)16.52%Just slightly under reserve requirement 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 7,392,425.10 0.00 7,392,425.10 7,392,425.10 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 4,128,908.39 0.00 4,128,908.39 4,128,908.39 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 144.91 0.00 144.91 0.00 144.91 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 641,544.20 632,185.84 9,358.36 0.00 9,358.36 100%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 1,718,483.10 0.00 1,718,483.10 1,048,577.50 669,905.60 41%25%Annual expenditures671 CENTURY CENTER CAPITAL 866,708.02 0.00 866,708.02 800,000.00 66,708.02 100%800,000$ Minimum per Board of Managers672 CENTURY CENTER ENERGY SAVINGS 3,482.04 0.00 3,482.04 0.00 3,482.04 100%0%No reserve requirementTotal Enterprise Funds66,667,885.35 7,841,847.07 58,826,038.28 33,149,821.31 25,676,216.97Internal Service Funds222 CENTRAL SERVICES 1,150,487.99 27,950.55 1,122,537.44 1,101,160.75 21,376.69 25%25%Annual expenditures, excluding utility accounting224 CENTRAL SERVICES CAPITAL 200,367.18 6,255.40 194,111.78 0.00 194,111.78 100%0%No reserve requirement226 LIABILITY INSURANCE 4,460,107.47 35,410.09 4,424,697.38 1,793,793.00 2,630,904.38 123%50%Annual expenditures278 TAKE HOME VEHICLE POLICE 759,558.98 0.00 759,558.98 750,000.00 9,558.98 7596%750,000$ set dollar amount711 SELF-FUNDED EMPLOYEE BENEFITS 9,196,984.59 319,227.19 8,877,757.40 4,450,800.00 4,426,957.40 50%25%Annual expenditures713 UNEMPLOYMENT COMP FUND 234,490.04 11,000.00 223,490.04 21,026.25202,463.79 266%25%Annual expendituresTotal Internal Service Funds16,001,996.25 399,843.23 15,602,153.02 8,116,780.00 7,485,373.02Trust & Agency Funds701 FIREFIGHTERS PENSION 1,224,213.84 0.00 1,224,213.84 509,826.90 714,386.94 24%10%Annual expenditures702 POLICE PENSION 1,892,241.66 0.00 1,892,241.66 642,388.90 1,249,852.76 29%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 267,391.86 0.00 267,391.86 267,391.86 0.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 2,137,747.57 0.00 2,137,747.57 2,137,747.57 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 844,226.20 0.00 844,226.20 844,226.20 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,445.96 0.00 28,445.96 1,500.00 26,945.96 474%25%Annual expendituresTotal Trust & Agency Funds6,394,267.09 0.00 6,394,267.09 4,403,081.43 1,991,185.66Total City Funds213,801,850.00 22,078,980.18 191,722,869.82 106,978,696.93 84,744,172.89Cash 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 MeasurementOctober 31, 2017Cash Reserve PolicyRedevelopment Commission Controlled FundsTax Increment Financing Funds324 RIVER WEST TIF (AIRPORT TIF) 27,545,537.65 11,206,367.85 16,339,169.80 9,904,721.75 6,434,448.05 41%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,103,627.72 445,400.69 1,658,227.03 357,073.00 1,301,154.03 116%25%Annual expenditures425 TIF LEIGHTON PLAZA 175,982.37 0.00 175,982.37 39,541.50 136,440.87 111%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 7,922,064.12 1,904,128.44 6,017,935.68 2,650,674.00 3,367,261.68 57%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 6,948,864.70 752,977.05 6,195,887.65 1,729,356.50 4,466,531.15 90%25%Annual expenditures432 TIF SSDA #3 - ERSKINE VILLAGE 0.00 0.00 0.00 1,219,698.75(1,219,698.75)0%Pay off loan, then close 25%Annual expenditures435 TIF - DOUGLAS ROAD 40,039.36 4,200.00 35,839.36 34,421.60 1,417.76 10%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 1,550,532.15 1,000.00 1,549,532.15 857,557.75 691,974.40 45%25%Annual expendituresTotal Tax Increment Financing Funds46,286,648.07 14,314,074.03 31,972,574.04 16,793,044.85 15,179,529.19Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,385.82 0.00 7,385.82 1,125.00 6,260.82 164%25%Annual expenditures439 CERTIFIED TECHNOLOGY PARK 612,570.22 0.00 612,570.22 0.00 612,570.22 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 386,314.41 0.00 386,314.41 0.00 386,314.41 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,879,898.00 0.00 2,879,898.00 0.00 2,879,898.00 100%0%No City reserve requirement; there are program requirementsTotal Redevelopment Funds3,886,168.45 0.00 3,886,168.45 1,125.00 3,885,043.45Debt 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 516,773.06 0.00 516,773.06 516,773.06 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 364,623.86 0.00 364,623.86 364,623.86 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,717,788.81 0.00 1,717,788.81 1,717,788.81 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 Funds5,373,929.73 0.00 5,373,929.73 5,373,929.73 0.00Total Redevelopment Commission Funds55,546,746.25 14,314,074.03 41,232,672.22 22,168,099.58 19,064,572.64City Operations Total 269,348,596.25 36,393,054.21 232,955,542.04 129,146,796.51 103,808,745.53Cash 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$ 08/31/17 30,504,589.15$ 21,038,606.75$ 09/30/14 36% 25% 08/31/17 51% 35%10/31/14 17,007,547.31$ 14,088,697.25$ 09/30/17 28,097,823.09$ 21,038,606.75$ 10/31/14 30% 25% 09/30/17 47% 35%11/30/14 13,644,872.96$ 14,088,697.25$ 10/31/17 24,602,000.32$ 21,052,606.75$ 11/30/14 24% 25% 10/31/17 41% 35%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$ 08/31/17 3,026,746.69$ 4,731,329.25$ 09/30/14 12% 25% 08/31/17 16% 25%10/31/14 1,005,198.50$ 3,150,219.50$ 09/30/17 2,865,453.39$ 4,731,329.25$ 10/31/14 8% 25% 09/30/17 15% 25%11/30/14 282,628.37$ 3,150,219.50$ 10/31/17 2,266,142.00$ 4,760,722.00$ 11/30/14 2% 25% 10/31/17 12% 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 $6 MILLIONSAvailable CashReserve Requirement-5%0%5%10%15%20%25%30%35%40%45%Actual PercentPercent RequirementCash Reserve Report8 Motor Vehicle Highway - 202Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 2,055,931.61$ 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$ 08/31/17 5,381,190.04$ 2,941,382.75$ 09/30/14 24% 20% 08/31/17 46% 25%10/31/14 3,204,864.97$ 2,001,775.40$ 09/30/17 6,134,135.15$ 2,941,382.75$ 10/31/14 32% 20% 09/30/17 52% 25%11/30/14 2,968,298.70$ 2,001,775.40$ 10/31/17 6,263,061.22$ 2,941,382.75$ 11/30/14 30% 20% 10/31/17 53% 25%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$ 08/31/17 4,252,678.22$ 1,793,793.00$ 09/30/14 186% 25% 08/31/17 119% 50%10/31/14 5,541,538.17$ 724,300.00$ 09/30/17 4,366,555.29$ 1,793,793.00$ 10/31/14 191% 25% 09/30/17 122% 50%11/30/14 5,813,654.41$ 724,300.00$ 10/31/17 4,424,697.38$ 1,793,793.00$ 11/30/14 201% 25% 10/31/17 123% 50%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$ 08/31/17 980,843.43$ 597,011.60$ 09/30/1418% 20% 08/31/17 13% 8%10/31/14 704,536.10$ 1,442,931.60$ 09/30/17 983,177.31$ 597,011.60$ 10/31/1410% 20% 09/30/17 13% 8%11/30/14 1,313,921.77$ 1,442,931.60$ 10/31/17 1,087,107.57$ 597,011.60$ 11/30/1418% 20% 10/31/17 15% 8%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$ 08/31/17 8,962,390.29$ 6,035,796.50$ 09/30/14 126% 50% 08/31/17 74% 50%10/31/14 12,625,447.23$ 5,582,892.50$ 09/30/17 8,227,476.53$ 6,035,796.50$ 10/31/14 113% 50% 09/30/17 68% 50%11/30/14 13,703,278.95$ 5,582,892.50$ 10/31/17 8,141,460.28$ 6,035,796.50$ 11/30/14 123% 50% 10/31/17 67% 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$ 08/31/17 12,321,615.32$ 5,779,592.00$ 09/30/14 103% 50% 08/31/17 107% 50%10/31/14 7,941,968.89$ 5,144,992.00$ 09/30/17 11,440,557.45$ 5,779,592.00$ 10/31/14 77% 50% 09/30/17 99% 50%11/30/14 9,294,422.29$ 5,144,992.00$ 10/31/17 12,252,009.80$ 5,779,592.00$ 11/30/14 90% 50% 10/31/17 106% 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$ 08/31/17 8,115,830.24$ 4,450,800.00$ 09/30/14 31% 25% 08/31/17 46% 25%10/31/14 4,312,284.67$ 3,620,865.75$ 09/30/17 8,590,159.56$ 4,450,800.00$ 10/31/14 30% 25% 09/30/17 48% 25%11/30/14 4,290,596.22$ 3,620,865.75$ 10/31/17 8,877,757.40$ 4,450,800.00$ 11/30/14 30% 25% 10/31/17 50% 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 $10 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%Actual PercentPercent RequirementCash Reserve Report14 City of South BendMonth of: October 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 $29,784,255.47$1,090,408.96$4,896,184.56$15,033.26$0.00 $0.00 $25,993,513.13$0.00$25,993,513.13$458,783.87Special Revenue Funds102 RAINY DAY FUND 10,264,951.05 0.00 0.00 5,005.07 0.00 0.00 10,269,956.12 0.0010,269,956.120.00201 PARKS & RECREATION 3,677,431.32 421,091.84 1,259,709.17 1,760.37 0.00 0.00 2,840,574.36 0.002,840,574.360.00202 MOTOR VEHICLE HIGHWAY 6,883,170.90 849,558.75 792,863.03 3,246.08 0.00 0.00 6,943,112.70 0.006,943,112.700.00203 RECREATION - NONREVERTING 844,052.77 32,926.27 71,567.17 417.72 0.00 0.00 805,829.59 0.00805,829.590.00209 STUDEBAKER/OLIVER REVERTING GRANTS 922,645.10 12,942.73 26,236.97 440.64 0.00 0.00 909,791.50 0.00909,791.50300,000.00210 DEPT COMMUNITY INVESTMENT STATE GRANTS 338,451.36 15,974.03 0.00 2,202.10 0.00 0.00 356,627.49 0.00356,627.490.00211 DCI OPERATING FUND 1,016,543.43 10,068.50 165,449.41 425.12 0.00 0.00 861,587.64 0.00861,587.640.00212 DEPARTMENT OF COMMUNITY INVESTMENT 440,514.33 58,598.10 344,288.85 8.15 0.00 0.00 154,831.73 0.00154,831.730.00216 POLICE STATE SEIZURES 259,265.27 0.00 0.00 116.29 0.00 0.00 259,381.56 0.00259,381.560.00217 GIFT, DONATION, BEQUEST 103,949.19 1,102.11 0.00 51.20 0.00 0.00 105,102.50 0.00105,102.500.00218 POLICE CURFEW VIOLATIONS 12,810.88 0.00 0.00 6.24 0.00 0.00 12,817.12 0.0012,817.120.00219 UNSAFE BUILDING 358,912.14 13,846.00 94,695.34 0.00 0.00 0.00 278,062.80 0.00278,062.800.00220 LAW ENFORCEMENT CONTINUING EDUCATION 594,541.52 19,931.64 60,972.78 293.32 0.00 0.00 553,793.70 0.00553,793.700.00221 LANDLORD REGISTRATION 6,120.00 1,655.00 0.00 0.00 0.00 0.00 7,775.00 0.007,775.000.00227 LOSS RECOVERY FUND 856,877.14 0.00 0.00 417.80 0.00 0.00 857,294.94 0.00857,294.940.00244 EMERGENCY TELEPHONE SYSTEM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00249 PUBLIC SAFETY L.O.I.T. 983,177.31 623,156.08 519,659.76 433.94 0.00 0.00 1,087,107.57 0.001,087,107.570.00251 LOCAL ROADS & STREETS 2,917,806.16 458,816.69 430,685.41 1,388.28 0.00 0.00 2,947,325.72 0.002,947,325.720.00252 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 3,043,738.67 0.00 331,499.09 1,475.08 0.00 0.00 2,713,714.66 0.002,713,714.660.00258 HUMAN RIGHTS - FEDERAL GRANT 521,501.10 0.00 78,151.40 218.02 0.00 0.00 443,567.72 69,357.25512,924.970.00265 LOCAL ROAD & BRIDGE GRANT 1,999,936.12 0.00 1,400.00 0.00 0.00 0.00 1,998,536.12 0.001,998,536.120.00271 EASTRACE WATERWAY 3.35 0.00 0.00 0.00 0.00 0.00 3.35 0.003.350.00273 MORRIS PAC/PALAIS ROYALE MARKETING 50,286.02 720.00 0.00 23.81 0.00 0.00 51,029.83 0.0051,029.830.00280 POLICE BLOCK GRANTS 3,916.14 0.00 0.00 1.90 0.00 0.00 3,918.04 0.003,918.040.00281 DEPT. COMMUNITY INVESTMENT - REV BONDS 27,830.76 0.00 0.00 13.570.00 0.00 27,844.33 0.0027,844.330.00289 HAZMAT 24,257.90 0.00 0.00 11.88 0.00 0.00 24,269.78 0.0024,269.780.00291 INDIANA RIVER RESCUE 117,275.50 4,200.00 980.80 59.75 0.00 0.00 120,554.45 0.00120,554.450.00292 POLICE GRANTS 48,676.10 0.00 225.60 0.00 0.00 0.00 48,450.50 0.0048,450.500.00294 REGIONAL POLICE ACADEMY 84,776.53 3,100.00 254.22 41.44 0.00 0.00 87,663.75 0.0087,663.750.00295 COPS MORE GRANT 154,819.65 1,032.46 19,533.78 75.30 0.00 0.00 136,393.63 0.00136,393.630.00299 POLICE FEDERAL DRUG ENFORCEMENT 159,714.52 0.00 79,491.00 218.050.00 0.00 80,441.57 0.0080,441.570.00404 COUNTY OPTION INCOME TAX 8,726,964.17 910,188.92 1,197,104.59 4,742.46 0.00 0.00 8,444,790.96 0.008,444,790.961,257,269.00408 ECONOMIC DEVELOPMENT INCOME TAX 12,419,934.44 866,667.43 215,858.30 6,456.88 0.00 0.00 13,077,200.45 0.0013,077,200.450.00410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 502,389.97 0.00 31,813.50244.96 0.00 0.00 470,821.43 0.00470,821.43(1,257,269.00)655 PROJECT RELEAF 862,898.93 39,218.81 27,757.80 443.68 0.00 0.00 874,803.62 0.00874,803.620.00705 POLICE K-9 UNIT 2,880.91 0.00 0.00 1.40 0.00 0.00 2,882.31 0.002,882.310.00Total Special Revenue Funds59,233,028.724,344,795.365,750,197.9730,240.500.00 0.00 57,857,866.61 69,357.2557,927,223.86300,000.00 Debt Service Fund313 HALL OF FAME DEBT SERVICE (375,648.55)0.00 800.00 17.98 0.00 0.00(376,430.57)0.00(376,430.57)0.00755 SB BUILDING CORPORATION 772,159.42 0.00 0.00 333.04 0.00 0.00 772,492.46 0.00772,492.460.00757 PARKS BOND DEBT SERVICE 430,368.36 31,723.44 0.00 91.64 0.00 0.00 462,183.44 0.00462,183.440.00760 EDDY ST. COMMONS DEBT SERVICE 2,500,000.00 0.00 0.00 232.88 0.00 0.00 2,500,232.88 0.002,500,232.880.00Capital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT(172,095.98)0.00 0.00 0.00 0.00 0.00(172,095.98)0.00(172,095.98)0.00401 COVELESKI STADIUM CAPITAL 116,003.56 0.00 61,597.00 38.59 0.00 0.00 54,445.15 0.0054,445.150.00403 ZOO ENDOWMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00405 PARK NONREVERTING CAPITAL 162,546.33 50,472.63 27,579.12 36.47 0.00 0.00 185,476.31 0.00185,476.310.00406 CUMULATIVE CAPITAL DEVELOPMENT 412,782.94 0.00 10,711.49 201.270.00 0.00 402,272.72 0.00402,272.720.00407 CUMULATIVE CAPITAL IMPROVEMENT 301,674.25 0.00 800.00 146.62 0.000.00 301,020.87 0.00301,020.870.00412 MAJOR MOVES CONSTRUCTION 2,997,142.02 0.00 93,795.50 1,379.64 0.00 0.00 2,904,726.16 0.002,904,726.163,189,107.50416 MORRIS PERFORMING ARTS CENTER CAPITAL 628,650.27 4,654.00 0.00 304.34 0.00 0.00 633,608.61 0.00633,608.610.00Cash Reserve Report15 City of South BendMonth of: October 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 104,692.66 1,847.86 0.00 50.30 0.00 0.00 106,590.82 0.00106,590.820.00677 HALL OF FAME CAPITAL FUND 460,625.19 0.00 2,067.16 225.84 0.00 0.00 458,783.87 0.00458,783.87(458,783.87)750 EQUIPMENT / VEHICLE LEASING 5,403,042.13 0.00 674,737.87 766.44 0.00 0.00 4,729,070.70 0.004,729,070.700.00751 PARKS BOND CAPITAL 3,436,336.49 0.00 117,767.95 588.47 0.00 0.00 3,319,157.01 0.003,319,157.010.00753 SMART STREET BOND CAPITAL 1,495,847.00 0.00 426,355.92 249.51 0.00 0.00 1,069,740.59 0.001,069,740.590.00759 EDDY ST COMMONS CAPITAL 22,103,750.00 0.00 0.00 0.00 0.00 0.00 22,103,750.00 0.0022,103,750.00Total Capital & Debt Service Funds40,777,876.0988,697.931,416,212.01 4,663.030.00 0.00 39,455,025.040.0039,455,025.042,730,323.63Enterprise Funds287 EMS CAPITAL 4,515,091.05 0.00 138,888.03 2,252.38 0.00 0.00 4,378,455.40 0.004,378,455.400.00288 EMS OPERATING 1,896,698.56 578,600.05 524,361.36 1,205.05 0.00 0.00 1,952,142.30 0.001,952,142.300.00600 CONSOLIDATED BUILDING DEPARTMENT 3,066,964.52 146,459.29 300,487.05 1,375.87 0.00 0.00 2,914,312.63 0.002,914,312.630.00601 PARKING GARAGES 1,277,154.34 119,309.53 178,986.10 625.48 0.00 0.00 1,218,103.25 0.001,218,103.25(31,191.33)610 SOLID WASTE OPERATIONS 329,656.09 481,319.78 332,615.85 164.59 0.00 85,000.00 393,524.61 0.00393,524.610.00611 SOLID WASTE CAPITAL 59,085.68 0.00 83,923.82 28.90 85,000.00 0.00 60,190.76 0.0060,190.760.00620 WATER WORKS OPERATIONS 3,433,202.93 1,780,277.22 1,264,784.53 1,417.57 2,530.09 164,000.00 3,788,643.28 0.003,788,643.280.00622 WATER WORKS CAPITAL 2,201,452.14 0.00 2.00 1,073.40 0.00 0.00 2,202,523.54 0.002,202,523.540.00624 WATER WORKS CUSTOMER DEPOSIT 1,503,024.67 21,846.43 18,030.66 732.74 0.00 732.74 1,506,840.44 0.001,506,840.440.00625 WATER WORKS SINKING FUND 1,069,497.89 164,000.00 0.00 521.84 164,000.00 521.84 1,397,497.89 0.001,397,497.890.00626 WATER WORKS BOND RESERVE 1,428,597.02 0.00 0.00 704.76 0.00 0.00 1,429,301.78 0.001,429,301.780.00629 WATER WORKS RESERVE - O & M 2,613,999.68 0.00 0.00 1,275.51 0.001,275.51 2,613,999.68 0.002,613,999.680.00640 SEWER REPAIR INSURANCE 1,846,353.34 58,035.66 45,136.69 895.83 0.00 0.00 1,860,148.14 0.001,860,148.140.00641 SEWAGE WORKS OPERATIONS 14,420,180.32 3,626,365.31 2,908,885.747,028.87 2,514.50 1,262,797.50 13,884,405.76 0.0013,884,405.760.00642 SEWAGE WORKS CAPITAL 7,062,167.16 0.00 402,622.12 3,425.94 500,000.00 0.00 7,162,970.98 0.007,162,970.980.00643 SEWAGE WORKS RESERVE - O & M 5,153,129.15 0.00 0.00 2,514.50 0.002,514.50 5,153,129.15 0.005,153,129.150.00649 SEWAGE WORKS BOND SINKING 6,626,532.83 0.00 0.00 3,094.77 762,797.50 0.00 7,392,425.10 0.007,392,425.100.00653 SEWAGE WORKS DEBT SERVICE RESERVE 4,125,875.77 0.00 0.00 3,032.62 0.00 0.00 4,128,908.39 0.004,128,908.390.00659 2011 SEWER BOND 144.83 0.00 0.00 0.08 0.00 0.00 144.91 0.00144.910.00661 2012 SEWER BOND 876,386.95 0.00 235,347.54 504.79 0.00 0.00 641,544.20 0.00641,544.200.00670 CENTURY CENTER 1,764,996.10 29,989.74 76,502.74 0.00 0.00 0.00 1,718,483.10 0.001,718,483.100.00671 CENTURY CENTER CAPITAL 866,634.42 0.00 0.00 73.60 0.00 0.00 866,708.02 0.00866,708.020.00672 CENTURY CENTER ENERGY SAVINGS 99,646.50 0.00 96,168.72 4.26 0.00 0.00 3,482.04 0.003,482.040.00Total Enterprise Funds66,236,471.947,006,203.01 6,606,742.9531,953.351,516,842.091,516,842.0966,667,885.350.0066,667,885.35(31,191.33)Internal Service Funds222 CENTRAL SERVICES 1,155,601.90 1,047,382.50 1,052,986.94 490.53 0.00 0.00 1,150,487.99 0.001,150,487.990.00224 CENTRAL SERVICES CAPITAL 225,420.38 0.00 25,070.70 17.50 0.00 0.00200,367.18 0.00200,367.180.00226 LIABILITY INSURANCE 4,407,624.47 252,438.68 202,051.63 2,095.95 0.00 0.00 4,460,107.47 0.004,460,107.470.00278 TAKE HOME VEHICLE POLICE 758,948.97 240.00 0.00 370.01 0.00 0.00 759,558.98 0.00759,558.980.00279 311 CALL CENTER 1,489,695.86 431,152.08 558,908.66 0.00 0.00 0.00 1,361,939.28 0.001,361,939.280.00711 SELF-FUNDED EMPLOYEE BENEFITS 8,933,814.97 1,464,381.00 1,205,752.64 4,541.26 0.00 0.00 9,196,984.59 0.009,196,984.590.00713 UNEMPLOYMENT COMP FUND 238,694.95 0.00 4,323.00 118.09 0.00 0.00 234,490.04 0.00234,490.040.00Total Internal Service Funds17,209,801.503,195,594.263,049,093.577,633.340.00 0.00 17,363,935.530.0017,363,935.530.00Trust & Agency Funds701 FIREFIGHTERS PENSION 1,603,189.44 0.00 378,975.60 0.00 0.00 0.00 1,224,213.84 0.001,224,213.840.00702 POLICE PENSION 2,400,024.63 12.20 507,795.17 0.00 0.00 0.00 1,892,241.66 0.001,892,241.660.00709 PAYROLL FUND 0.00 8,043,442.45 8,043,442.45 0.00 0.00 0.00 0.00 0.000.000.00718 STATE TAX DEDUCTION FUND 272,402.10 267,391.86 272,402.10 0.00 0.00 0.00 267,391.86 0.00267,391.860.00725 MORRIS / PALAIS BOX OFFICE 1,712,711.54 427,050.78 2,014.75 0.000.00 0.00 2,137,747.57 0.002,137,747.570.00726 POLICE DISTRIBUTIONS PAY 844,226.20 0.00 0.00 0.00 0.00 0.00 844,226.20 0.00844,226.200.00730 CITY CEMETERY TRUST 29,030.81 0.00 599.00 14.15 0.00 0.00 28,445.960.0028,445.960.00Total Trust & Agency Funds6,861,584.728,737,897.299,205,229.0714.15 0.00 0.00 6,394,267.090.006,394,267.090.00Total City Funds220,103,018.4424,463,596.81 30,923,660.1389,537.631,516,842.091,516,842.09213,732,492.7569,357.25213,801,850.003,457,916.17Cash Reserve Report16 City of South BendMonth of: October 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 29,419,589.95 205,255.00 2,094,119.85 13,458.60 1,353.95 0.00 27,545,537.65 0.0027,545,537.65(300,000.00)422 TIF DISTRICT - WEST WASHINGTON 2,106,581.85 0.00 4,008.00 1,053.87 0.00 0.00 2,103,627.72 0.002,103,627.720.00425 TIF LEIGHTON PLAZA 178,449.17 3,471.38 6,019.98 81.80 0.00 0.00 175,982.37 0.00175,982.370.00429 TIF RIVER EAST DEV (NE) 8,045,646.11 0.00 127,537.29 3,955.30 0.00 0.00 7,922,064.12 0.007,922,064.120.00430 TIF SOUTHSIDE DEVELOPMENT AREA #1 6,998,264.75 0.00 52,825.89 3,425.84 0.00 0.00 6,948,864.70 0.006,948,864.700.00432 TIF SSDA #3 - ERSKINE VILLAGE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00435 TIF DOUGLAS ROAD 40,135.79 0.00 116.00 19.57 0.00 0.00 40,039.36 0.0040,039.36436 TIF RIVER EAST RES (NE RE) 1,552,863.15 0.00 2,331.00 0.00 0.00 0.00 1,550,532.15 0.001,550,532.15(3,157,916.17)Total Tax Increment Financing Funds48,341,530.77208,726.382,286,958.01 21,994.981,353.950.00 46,286,648.070.0046,286,648.07(3,457,916.17)Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,382.22 0.00 0.00 3.60 0.000.00 7,385.82 0.007,385.820.00439 CERTIFIED TECHNOLOGY PARK 612,271.66 0.00 0.00 298.56 0.00 0.00 612,570.22 0.00612,570.220.00454 AIRPORT URBAN ENTERPRISE ZONE 386,126.14 0.00 0.00 188.27 0.00 0.00 386,314.41 0.00386,314.410.00754 INDUSTRIAL REVOLVING FUND 2,812,585.00 51,862.00 24,153.00 39,604.00 0.00 0.00 2,879,898.00 0.002,879,898.000.00Total Redevelopment Funds3,818,365.0251,862.0024,153.0040,094.430.00 0.00 1,006,270.450.003,886,168.450.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 0.00 506.94 0.00 506.94 1,038,904.00 0.001,038,904.000.00317 COVELESKI BOND DEBT RESERVE 516,521.21 0.00 0.00 251.85 0.00 0.00 516,773.06 0.00516,773.060.00328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 0.00 847.01 0.00 847.01 1,735,840.00 0.001,735,840.000.00752 SB REVELOPMENT AUTHORITY 363,942.09 0.00 0.00 681.77 0.00 0.00 364,623.86 0.00364,623.860.00756 SMARTS STREETS DEBT SERVICE 1,717,459.61 0.00 0.00 329.20 0.00 0.00 1,717,788.81 0.001,717,788.810.00758 ERSKINE VILLAGE DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00Total Debt Service Funds5,372,666.91 0.00 0.00 2,616.770.00 1,353.955,373,929.730.005,373,929.730.00Total Redevelopment Commission Funds57,532,562.70 260,588.38 2,311,111.01 64,706.18 1,353.95 1,353.95 52,666,848.25 0.00 55,546,746.25(3,457,916.17)City Operations Total277,635,581.1424,724,185.1933,234,771.14154,243.81 1,518,196.041,518,196.04266,399,341.0069,357.25269,348,596.250.00Memo 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 Account174,474,667.07130,139.170.00 (46,367.92)0.00 52,751.60174,505,686.72174,505,686.72Cash Reserve Report17