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2018-01 Cash Reserve Summary
Period Ending: Issued by: City of South Bend Cash Reserves Summary Page Number(s)Contents 2 Narrative 3 - 4 Funds by Status 5 - 7 Cash Reserves Summary 8 General Fund Trends 9 Parks & Recreation Fund Trends 10 Motor Vehicle Highway Fund Trends 11 Liability Insurance Fund Trends 12 Public Safety LOIT Fund Trends 13 County Option Income Tax Fund (COIT) Trends 14 Economic Development Income Tax Fund (EDIT) Trends 15 Self-funded Employee Benefits Fund Trends 16 - 18 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 January 31, 2018 Controller Cash Reserve Report 1 Purpose of Report Cash Reserve Requirements Cash reserve requirements are typically based on fund type. Pooled Cash Trustee Cash Negative Cash Balances Changes in Cash Balance Questions The purpose of the Cash Reserve Summary Report is keep track of whether the City's funds are meeting their cash reserve requirement. Cash reserve requirements are set for each fund by the City of South Bend or other governing body (e.g. bond counsel, Century Center Board of Managers). Property taxes are received in June and December of each year and this will cause the cash balances to fluctuate for total cash, redevelopment fund cash and civil city fund cash. Enterprise fund cash balances will fluctuate based on the receipt of bond proceeds and the spending down of cash on capital projects. Redevelopment fund cash accounts will vary based on capital spending on projects in tax increment financing (TIF) funds. If you should have additional questions, please contact the Department of Administration & Finance by calling 311. - Most City funds are assigned a cash reserve requirement of a percentage of the funds' annual expenditures. - The Rainy Day Fund (102) has a reserve requirement of 3% of the City's prior year expenditures. - Some funds have a set dollar amount as the reserve requirement, such as the Police Take Home Vehicle Fund (278) and the Century Center Capital Fund (671). - Capital project funds, grant funds, and bond capital funds do not have reserve requirements as they are spent down to zero. - The IT/Innovation/311 Call Center Fund (279) does not have a reserve requirement because it is an internal service fund, reimbursed by departments within other City funds. Its budgeted revenues are equal to its budgeted expenditures. - Debt service reserve funds are required to hold all reserves until the respective debt has been paid in full. The amount is often defined in bond covenants. The City utilities pooled cash, the majority of the City's money being held in a single bank account. Although the money is in a single account, each fund retains ownership of its own cash. Any interest earned on the bank account is distributed amongst the funds based on each funds' cash balance. Due to the timing of revenue and expenditures, certain funds will not meet cash reserve requirements and may even have a negative cash balance at different times throughout the year. Although a funds has a negative cash balance, the City does not have negative cash overall. Pooled cash can cover those funds so necessary expenditures can be made even if revenues have not been received yet. The Hall of Fame Debt Service Fund 313 and the Professional Sports Development Area Fund 377 have a negative cash balance at the end of January. Fund 313 hasn't received its property tax revenue, but still had to make a debt payment in January. Fund 377 hasn't received its PSDA revenue yet, but still had to make a debt payment in January. The City also has cash maintained by trustee financial institutions and expended upon the provision by the City of a proper claim form and invoice. These funds are typically for debt service payments, debt service reserves, or capital project expenditures. Cash Reserve Report 2 City of South BendCash Reserves Summary by Fund Status ActualFund Fund NameCash Outstanding Available Cash Reserve PercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementInsufficient Balances211 DCI ADMINISTRATION FUND 1,011,174.67 247,349.36 763,825.31 769,274.00(5,448.69)25%Just slightly under reserve requirement 25%Annual expenditures219 UNSAFE BUILDING 333,317.35 426,380.26 (93,062.91) 243,103.25(336,166.16)-10%Balance encumbered 25%Annual expenditures222 CENTRAL SERVICES 1,081,161.74 56,300.26 1,024,861.48 1,105,672.00(80,810.52)23%Just slightly under reserve requirement 25%Annual expenditures, excluding utility accounting274 MORRIS PAC/SELF-PROMOTION 1,122.00 0.00 1,122.00 12,500.00(11,378.00)2%New fund established 2018, building reserves 25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,742,868.70 161,709.52 1,581,159.18 1,607,936.50(26,777.32)25%Just slightly under reserve requirement 25%Annual expenditures610 SOLID WASTE OPERATIONS 665,639.46 817,038.00 (151,398.54) 549,604.90(701,003.44)-3%High encumbrances 10%Annual expenditures643 SEWAGE WORKS RESERVE - O & M 5,160,858.29 0.00 5,160,858.29 6,046,319.52(885,461.23)14%Working to increase fund reserves 17%Annual operating expenses in Fund 641, net of transfers701 FIREFIGHTERS PENSION 94,285.75 67.16 94,218.59 511,245.70(417,027.11)2%Pension payments received in June & Sept 10%Annual expenditures702 POLICE PENSION 294,310.74 0.00 294,310.74 658,345.20(364,034.46)4%Pension payments received in June & Sept 10%Annual expenditures714 PARENTAL LEAVE FUND 0.00 0.00 0.00 38,923.50(38,923.50)0%New fund established 2018, building reserves 25%Annual expenditures10,384,738.70 1,708,844.56 8,675,894.14 11,542,924.57(2,867,030.43)Meets or Exceeds Requirements101 GENERAL FUND 32,789,189.67 1,469,315.05 31,319,874.62 21,406,184.80 9,913,689.82 51%35%Annual expenditures102 RAINY DAY FUND 10,302,886.37 0.00 10,302,886.37 9,745,766.58 557,119.79 3%3%Total expenditures in previous fiscal year-contingency201 PARKS & RECREATION 5,582,829.42 423,834.92 5,158,994.50 4,104,487.00 1,054,507.50 31%25%Annual expenditures202 MOTOR VEHICLE HIGHWAY 6,771,594.85 683,577.73 6,088,017.12 3,096,995.25 2,991,021.87 49%25%Annual expenditures203 RECREATION - NONREVERTING 828,042.18 111,660.93 716,381.25 404,158.50 312,222.75 44%25%Annual expenditures216 POLICE STATE SEIZURES 194,651.50 0.00 194,651.50 8,000.00 186,651.50 608%25%Annual expenditures218 POLICE CURFEW VIOLATIONS 12,870.73 0.00 12,870.73 250.00 12,620.73 1287%25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 563,274.73 22,027.74 541,246.99 148,656.00 392,590.99 91%25%Annual expenditures226 LIABILITY INSURANCE 4,715,160.54 93,773.22 4,621,387.32 1,383,558.00 3,237,829.32 167%50%Annual expenditures249 PUBLIC SAFETY L.O.I.T. 1,134,016.75 0.00 1,134,016.75 609,837.60524,179.15 15%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 3,538,817.38 1,134,342.05 2,404,475.33 772,127.00 1,632,348.33 78%25%Annual expenditures258 HUMAN RIGHTS - FEDERAL GRANT 569,112.71 321.00 568,791.71 40,808.50 527,983.21 348%25%Annual expenditures273 MORRIS PAC/PALAIS ROYALE MARKETING 55,483.99 0.00 55,483.99 4,500.00 50,983.99 308%25%Annual expenditures278 TAKE HOME VEHICLE POLICE 753,805.82 0.00 753,805.82 750,000.00 3,805.82 7538%750,000$ set dollar amount287 EMS / FIRE DEPARTMENT CAPITAL 5,164,205.40 913,940.00 4,250,265.40 769,613.50 3,480,651.90 138%25%Annual expenditures289 HAZMAT 27,527.67 0.00 27,527.67 2,500.00 25,027.67 275%25%Annual expenditures291 INDIANA RIVER RESCUE 130,543.17 0.00 130,543.17 25,450.00 105,093.17 128%25%Annual expenditures294 REGIONAL POLICE ACADEMY 91,785.69 190.00 91,595.69 5,625.00 85,970.69 407%25%Annual expenditures299 POLICE FEDERAL DRUG ENFORCEMENT 130,893.04 0.00 130,893.04 12,750.00 118,143.04 257%25%Annual expenditures315 AIRPORT 2003 DEBT RESERVE 1,040,462.24 0.00 1,040,462.24 1,040,462.24 0.00 100%100%100% debt service reserve per bond covenants317 COVELESKI BOND DEBT RESERVE 518,430.06 0.00 518,430.06 518,430.06 0.00 100%100%100% debt service reserve per bond covenants324 RIVER WEST TIF (AIRPORT TIF) 29,700,141.54 17,931,647.65 11,768,493.89 11,339,045.50 429,448.39 26%25%Annual expenditures328 SBCDA 2003 DEBT RESERVE 1,739,494.86 0.00 1,739,494.86 1,739,494.86 0.00 100%100%100% debt service reserve per bond covenants404 COUNTY OPTION INCOME TAX 8,879,094.78 389,067.00 8,490,027.78 5,863,336.50 2,626,691.28 72%50%Annual expenditures406 CUMULATIVE CAPITAL DEVELOPMENT 427,162.84 0.00 427,162.84 114,800.00 312,362.84 93%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 403,207.99 0.00 403,207.99 69,625.00 333,582.99 145%25%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,503,397.33 881,596.13 12,621,801.20 6,034,172.00 6,587,629.20 105%50%Annual expenditures416 MORRIS PERFORMING ARTS CENTER CAPITAL 418,088.86 31,384.25 386,704.61 27,375.00 359,329.61 353%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,281,751.54 885,915.69 1,395,835.85 471,479.00 924,356.85 74%25%Annual expenditures425 TIF LEIGHTON PLAZA 179,122.89 0.00 179,122.89 39,541.50 139,581.39 113%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 8,497,961.37 4,534,680.18 3,963,281.19 1,896,922.75 2,066,358.44 52%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,851,459.38 3,553,137.56 4,298,321.82 1,889,006.50 2,409,315.32 57%25%Annual expenditures433 REDEVELOPMENT ADMINISTRATION GENERAL 7,409.49 0.00 7,409.49 1,125.00 6,284.49 165%25%Annual expenditures435 TIF - DOUGLAS ROAD 201,166.58 4,200.00 196,966.58 14,465.00 182,501.58 136%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 2,258,128.57 0.00 2,258,128.57 1,080,000.00 1,178,128.57 52%25%Annual expenditures450 PALAIS ROYALE HISTORIC PRESERVATION 113,589.39 0.00 113,589.39 11,250.00 102,339.39 252%25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,853,912.62 153,180.60 2,700,732.02 1,160,812.50 1,539,919.52 58%25%Annual expenditures601 PARKING GARAGES 1,269,952.44 10,848.00 1,259,104.44 293,836.00 965,268.44 107%25%Annual expenditures620 WATER WORKS OPERATIONS 3,346,723.84 1,217,726.25 2,128,997.59 900,901.50 1,228,096.09 12%5%Annual expenditures624 WATER WORKS CUSTOMER DEPOSIT 1,521,871.39 0.00 1,521,871.39 1,521,871.39 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 193,700.10 0.00 193,700.10 193,700.10 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,427,842.77 0.00 1,427,842.77 1,427,842.77 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath629 WATER WORKS RESERVE - O & M 2,670,169.40 0.00 2,670,169.40 2,650,053.07 20,116.33 16.80%16.67%Annual operating expenses in Fund 620, net of transfers640 SEWER REPAIR INSURANCE 1,903,702.31 210,213.26 1,693,489.05 158,056.00 1,535,433.05 268%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 14,298,872.19 3,431,540.43 10,867,331.76 2,495,020.40 8,372,311.36 22%5%Annual expenditures649 SEWAGE WORKS BOND SINKING 857,460.03 0.00 857,460.03 857,460.03 0.00 100%100%100% cash reserves per bond covenants653 SEWAGE WORKS DEBT SERVICE RESERVE 4,138,348.88 0.00 4,138,348.88 4,138,348.88 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath655 PROJECT RELEAF 860,991.28 0.00 860,991.28 175,510.50 685,480.78 123%25%Annual expenditures670 CENTURY CENTER 2,053,568.19 0.00 2,053,568.19 1,139,278.50 914,289.69 45%25%Annual expenditures671 CENTURY CENTER CAPITAL 865,426.13 0.00 865,426.13 800,000.00 65,426.13 100%$800,000Minimum per Board of ManagersJanuary 31, 2018Cash Reserve PolicyCash Reserve Report3 City of South BendCash Reserves Summary by Fund Status ActualFund Fund NameCash Outstanding Available Cash Reserve PercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJanuary 31, 2018Cash Reserve Policy705 POLICE K-9 UNIT 2,891.54 0.00 2,891.54 505.00 2,386.54 143%25%Annual expenditures711 SELF-FUNDED EMPLOYEE BENEFITS 10,046,366.81 1,402,227.68 8,644,139.13 4,536,379.50 4,107,759.63 48%25%Annual expenditures713 UNEMPLOYMENT COMP FUND 226,170.94 0.00 226,170.94 20,000.00 206,170.94 283%25%Annual expenditures718 STATE TAX WITHHOLDING FUND 285,565.34 0.00 285,565.34 285,565.340.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 2,725,651.28 0.00 2,725,651.28 2,725,651.28 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 841,893.57 0.00 841,893.57 841,893.57 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,537.66 0.00 28,537.66 6,250.00 22,287.66 114%25%Annual expenditures750 EQUIPMENT/VEHICLE LEASING 3,598,823.52 2,276,348.19 1,322,475.33 1,322,475.33 0.00 100%100%100% cash reserves per bond covenants751 PARKS BOND CAPITAL 3,271,223.94 3,074,208.76 197,015.18 197,015.18 0.00 100%100%100% cash reserves per bond covenants752 SOUTH BEND REDEVELOPMENT AUTHORITY 522,231.79 0.00 522,231.79 522,231.79 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 1,040,155.94 0.00 1,040,155.94 1,040,155.94 0.00 100%100%100% cash reserves per bond covenants755 SOUTH BEND BUILDING CORPORATION 771,586.42 0.00 771,586.42 771,586.42 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,718,645.48 0.00 1,718,645.48 1,718,645.48 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 557,768.49 0.00 557,768.49 557,768.49 0.00 100%100%100% cash reserves per bond covenants760 EDDY ST. COMMONS DEBT SERVICE 2,501,479.76 2,500,000.00 1,479.76 0.00 1,479.76 0%100%100% cash reserves per bond covenants217,778,295.37 47,340,904.27 170,437,391.10 107,900,613.61 62,536,777.49No Reserve Requirements209 STUDEBAKER/OLIVER REVITALIZING GRANTS 897,622.19 86,229.40 811,392.79 0.00 811,392.79 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 413,438.79 185,120.00 228,318.79 0.00 228,318.79 100%To be reimbursed by grant receipts 0%No reserve requirement212 DCI GRANT FUND 211,149.04 2,721,166.87 (2,510,017.83) 0.00(2,510,017.83)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves217 GIFT, DONATION, BEQUEST 116,248.38 200.00 116,048.38 0.00 116,048.38 100%0%No reserve requirement221 LANDLORD REGISTRATION 9,740.00 0.00 9,740.00 0.00 9,740.00 100%0%No reserve requirement224 CENTRAL SERVICES CAPITAL 172,152.82 46,422.00 125,730.82 0.00 125,730.82 100%0%No reserve requirement227 LOSS RECOVERY FUND 740,689.29 157,365.77 583,323.52 0.00 583,323.52 100%0%No reserve requirement257 LOIT 2016 SPECIAL DISTRIBUTION 2,200,596.15 1,145,106.71 1,055,489.44 0.00 1,055,489.44 100%0%No reserve requirement265 LOCAL ROAD & BRIDGE GRANT 992,043.16 436,731.84 555,311.32 0.00 555,311.32 100%0%No reserve requirement279 IT / INNOVATION / 311 CALL CENTER 1,938,966.39 1,106,813.04 832,153.35 0.00 832,153.35 100%Will be reimbursed through inter-fund transfer 0%No reserve requirement280 POLICE BLOCK GRANTS 3,930.60 0.00 3,930.60 0.00 3,930.60 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,933.61 0.00 27,933.61 0.00 27,933.61 100%0%No reserve requirement292 POLICE GRANTS 48,450.50 0.00 48,450.50 0.00 48,450.50 100%0%No reserve requirement295 COPS MORE GRANT 110,449.72 25,005.00 85,444.72 0.00 85,444.72 100%0%No reserve requirement313 HALL OF FAME DEBT SERVICE (605,694.67) 0.00 (605,694.67) 0.00(605,694.67)100%Will be reimbursed from property taxes 0%No reserve requirement377 PROFESSIONAL SPORTS DEVELOPMENT (337,647.26) 0.00 (337,647.26) 0.00(337,647.26)100%Waiting on the receipt of PSDA revenue 0%No reserve requirement401 COVELESKI STADIUM CAPITAL 54,658.29 0.00 54,658.29 0.00 54,658.29100%0%No reserve requirement405 PARK NONREVERTING CAPITAL 138,855.22 13,681.66 125,173.56 0.00 125,173.56 100%0%No reserve requirement410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 472,339.88 0.00 472,339.88 0.00 472,339.88 100%0%No reserve requirement412 MAJOR MOVES CONSTRUCTION 2,912,375.71 1,104,473.06 1,807,902.650.00 1,807,902.65 100%0%No reserve requirement439 CERTIFIED TECHNOLOGY PARK 614,534.40 0.00 614,534.40 0.00 614,534.40 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 387,553.11 0.00 387,553.11 0.00 387,553.11 100%0%No reserve requirement471 2017 PARKS BOND CAPITAL 13,888,958.45 0.00 13,888,958.45 0.00 13,888,958.45 100%0%No reserve requirement611 SOLID WASTE CAPITAL (145,190.22) 0.00 (145,190.22) 0.00(145,190.22)100%0%No reserve requirement622 WATER WORKS CAPITAL 2,150,173.87 408,928.41 1,741,245.46 0.00 1,741,245.46 100%0%No reserve requirement642 SEWAGE WORKS CAPITAL 7,016,074.81 2,109,144.00 4,906,930.81 0.004,906,930.81 100%0%No Reserves - transfer from operating account as needed659 2011 SEWER BOND 145.38 0.00 145.38 0.00 145.38 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 643,659.73 632,185.84 11,473.89 0.00 11,473.89 100%0%Bond fund - spend down to zero - no reserves required672 CENTURY CENTER ENERGY SAVINGS 58,885.91 0.00 58,885.91 0.00 58,885.91 100%0%No reserve requirement677 HALL OF FAME CAPITAL FUND 443,396.68 2,089.80 441,306.88 0.00 441,306.88 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,917,106.00 0.00 2,917,106.00 0.00 2,917,106.00 100%0%No City reserve requirement; there are program requirements759 EDDY ST COMMONS CAPITAL 16,129,313.66 16,103,750.00 25,563.66 0.00 25,563.66 100%0%Bond fund - spend down to zero - no reserves required54,622,909.59 26,284,413.40 28,338,496.19 0.00 28,338,496.19City Operations Total 282,785,943.66 75,334,162.23 207,451,781.43 119,443,538.18 88,008,243.25Cash Reserve Report4 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash Reserve PercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementCity Controlled FundsGeneral Fund101 GENERAL FUND 32,789,189.67 1,469,315.05 31,319,874.62 21,406,184.80 9,913,689.82 51%35%Annual expendituresSpecial Revenue Funds102 RAINY DAY FUND 10,302,886.37 0.00 10,302,886.37 9,745,766.58 557,119.79 3%3%Total expenditures in previous fiscal year-contingency201 PARKS & RECREATION 5,582,829.42 423,834.92 5,158,994.50 4,104,487.00 1,054,507.50 31%25%Annual expenditures202 MOTOR VEHICLE HIGHWAY 6,771,594.85 683,577.73 6,088,017.12 3,096,995.25 2,991,021.87 49%25%Annual expenditures203 RECREATION - NONREVERTING 828,042.18 111,660.93 716,381.25 404,158.50 312,222.75 44%25%Annual expenditures209 STUDEBAKER/OLIVER REVITALIZING GRANTS 897,622.19 86,229.40 811,392.79 0.00 811,392.79 100%0%No reserve requirement210 DEPT COMMUNITY INVESTMENT STATE GRANTS 413,438.79 185,120.00 228,318.79 0.00 228,318.79 100%To be reimbursed by grant receipts 0%No reserve requirement211 DCI ADMINISTRATION FUND 1,011,174.67 247,349.36 763,825.31 769,274.00(5,448.69)25%Just slightly under reserve requirement 25%Annual expenditures212 DCI GRANT FUND 211,149.04 2,721,166.87 (2,510,017.83) 0.00(2,510,017.83)100%To be reimbursed by grant receipts 0%Grant fund - reimbursement grants - no reserves216 POLICE STATE SEIZURES 194,651.50 0.00 194,651.50 8,000.00 186,651.50 608%25%Annual expenditures217 GIFT, DONATION, BEQUEST 116,248.38 200.00 116,048.38 0.00 116,048.38 100%0%No reserve requirement218 POLICE CURFEW VIOLATIONS 12,870.73 0.00 12,870.73 250.00 12,620.73 1287%25%Annual expenditures219 UNSAFE BUILDING 333,317.35 426,380.26 (93,062.91) 243,103.25(336,166.16)-10%Balance encumbered 25%Annual expenditures220 LAW ENFORCEMENT CONTINUING EDUCATION 563,274.73 22,027.74 541,246.99 148,656.00 392,590.99 91%25%Annual expenditures221 LANDLORD REGISTRATION 9,740.00 0.00 9,740.00 0.00 9,740.00 100%0%No reserve requirement227 LOSS RECOVERY FUND 740,689.29 157,365.77 583,323.52 0.00 583,323.52 100%0%No reserve requirement249 PUBLIC SAFETY L.O.I.T. 1,134,016.75 0.00 1,134,016.75 609,837.60524,179.15 15%8%Annual expenditures - one month reserve251 LOCAL ROADS & STREETS 3,538,817.38 1,134,342.05 2,404,475.33 772,127.00 1,632,348.33 78%25%Annual expenditures257 LOIT 2016 SPECIAL DISTRIBUTION 2,200,596.15 1,145,106.71 1,055,489.44 0.00 1,055,489.44 100%0%No reserve requirement258 HUMAN RIGHTS - FEDERAL GRANT 569,112.71 321.00 568,791.71 40,808.50 527,983.21 348%25%Annual expenditures265 LOCAL ROAD & BRIDGE GRANT 992,043.16 436,731.84 555,311.32 0.00 555,311.32 100%0%No reserve requirement273 MORRIS PAC/PALAIS ROYALE MARKETING 55,483.99 0.00 55,483.99 4,500.00 50,983.99 308%25%Annual expenditures274 MORRIS PAC/SELF-PROMOTION 1,122.00 0.00 1,122.00 12,500.00(11,378.00)2%New fund established 2018, building reserves 25%Annual expenditures280 POLICE BLOCK GRANTS 3,930.60 0.00 3,930.60 0.00 3,930.60 100%0%No reserve requirement281 REDEVELOPMENT COMMISSION - REV BONDS 27,933.61 0.00 27,933.61 0.00 27,933.61 100%0%No reserve requirement289 HAZMAT 27,527.67 0.00 27,527.67 2,500.00 25,027.67 275%25%Annual expenditures291 INDIANA RIVER RESCUE 130,543.17 0.00 130,543.17 25,450.00 105,093.17 128%25%Annual expenditures292 POLICE GRANTS 48,450.50 0.00 48,450.50 0.00 48,450.50 100%0%No reserve requirement294 REGIONAL POLICE ACADEMY 91,785.69 190.00 91,595.69 5,625.00 85,970.69 407%25%Annual expenditures295 COPS MORE GRANT 110,449.72 25,005.00 85,444.72 0.00 85,444.72 100%0%No reserve requirement299 POLICE FEDERAL DRUG ENFORCEMENT 130,893.04 0.00 130,893.04 12,750.00 118,143.04 257%25%Annual expenditures404 COUNTY OPTION INCOME TAX 8,879,094.78 389,067.00 8,490,027.78 5,863,336.50 2,626,691.28 72%50%Annual expenditures408 ECONOMIC DEVELOPMENT INCOME TAX 13,503,397.33 881,596.13 12,621,801.20 6,034,172.00 6,587,629.20 105%50%Annual expenditures410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 472,339.88 0.00 472,339.88 0.00 472,339.88 100%0%No reserve requirement655 PROJECT RELEAF 860,991.28 0.00 860,991.28 175,510.50 685,480.78 123%25%Annual expenditures705 POLICE K-9 UNIT 2,891.54 0.00 2,891.54 505.00 2,386.54 143%25%Annual expendituresTotal Special Revenue Funds60,770,950.44 9,077,272.71 51,693,677.73 32,080,312.68 19,613,365.05 Debt Service Fund313 HALL OF FAME DEBT SERVICE (605,694.67) 0.00 (605,694.67) 0.00(605,694.67)100%Will be reimbursed from property taxes 0%No reserve requirement755 SOUTH BEND BUILDING CORPORATION 771,586.42 0.00 771,586.42 771,586.42 0.00 100%100%100% cash reserves per bond covenants757 PARKS BOND DEBT SERVICE 557,768.49 0.00 557,768.49 557,768.49 0.00 100%100%100% cash reserves per bond covenants760 EDDY ST. COMMONS DEBT SERVICE 2,501,479.76 2,500,000.00 1,479.76 0.00 1,479.76 0%100%100% cash reserves per bond covenantsCapital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT (337,647.26) 0.00 (337,647.26) 0.00(337,647.26)100%Waiting on the receipt of PSDA revenue 0%No reserve requirement401 COVELESKI STADIUM CAPITAL 54,658.29 0.00 54,658.29 0.00 54,658.29100%0%No reserve requirement405 PARK NONREVERTING CAPITAL 138,855.22 13,681.66 125,173.56 0.00 125,173.56 100%0%No reserve requirement406 CUMULATIVE CAPITAL DEVELOPMENT 427,162.84 0.00 427,162.84 114,800.00 312,362.84 93%25%Annual expenditures407 CUMULATIVE CAPITAL IMPROVEMENT 403,207.99 0.00 403,207.99 69,625.00 333,582.99 145%25%Annual expenditures412 MAJOR MOVES CONSTRUCTION 2,912,375.71 1,104,473.06 1,807,902.650.00 1,807,902.65 100%0%No reserve requirement416 MORRIS PERFORMING ARTS CENTER CAPITAL 418,088.86 31,384.25 386,704.61 27,375.00 359,329.61 353%25%Annual expenditures450 PALAIS ROYALE HISTORIC PRESERVATION 113,589.39 0.00 113,589.39 11,250.00 102,339.39 252%25%Annual expenditures471 2017 PARKS BOND CAPITAL 13,888,958.45 0.00 13,888,958.45 0.00 13,888,958.45 100%0%No reserve requirement677 HALL OF FAME CAPITAL FUND 443,396.68 2,089.80 441,306.88 0.00 441,306.88 100%0%No reserve requirement751 PARKS BOND CAPITAL 3,271,223.94 3,074,208.76 197,015.18 197,015.18 0.00 100%100%100% cash reserves per bond covenants750 EQUIPMENT/VEHICLE LEASING 3,598,823.52 2,276,348.19 1,322,475.33 1,322,475.33 0.00 100%100%100% cash reserves per bond covenants753 SMART STREET BOND CAPITAL 1,040,155.94 0.00 1,040,155.94 1,040,155.94 0.00 100%100%100% cash reserves per bond covenants759 EDDY ST COMMONS CAPITAL 16,129,313.66 16,103,750.00 25,563.66 0.00 25,563.66 100%0%Bond fund - spend down to zero - no reserves requiredTotal Capital & Debt Service Funds45,727,303.23 25,105,935.72 20,621,367.51 4,112,051.36 16,509,316.15January 31, 2018Cash Reserve PolicyCash Reserve Report5 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash Reserve PercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJanuary 31, 2018Cash Reserve PolicyEnterprise Funds287 EMS / FIRE DEPARTMENT CAPITAL 5,164,205.40 913,940.00 4,250,265.40 769,613.50 3,480,651.90 138%25%Annual expenditures288 EMS / FIRE DEPARTMENT OPERATING 1,742,868.70 161,709.52 1,581,159.18 1,607,936.50(26,777.32)25%Just slightly under reserve requirement 25%Annual expenditures600 CONSOLIDATED BUILDING DEPARTMENT 2,853,912.62 153,180.60 2,700,732.02 1,160,812.50 1,539,919.52 58%25%Annual expenditures601 PARKING GARAGES 1,269,952.44 10,848.00 1,259,104.44 293,836.00 965,268.44 107%25%Annual expenditures610 SOLID WASTE OPERATIONS 665,639.46 817,038.00 (151,398.54) 549,604.90(701,003.44)-3%High encumbrances 10%Annual expenditures611 SOLID WASTE CAPITAL (145,190.22) 0.00 (145,190.22) 0.00(145,190.22)100%0%No reserve requirement620 WATER WORKS OPERATIONS 3,346,723.84 1,217,726.25 2,128,997.59 900,901.50 1,228,096.09 12%5%Annual expenditures622 WATER WORKS CAPITAL 2,150,173.87 408,928.41 1,741,245.46 0.00 1,741,245.46 100%0%No reserve requirement624 WATER WORKS CUSTOMER DEPOSIT 1,521,871.39 0.00 1,521,871.39 1,521,871.39 0.00 100%100%100% cash reserves for customer deposits625 WATER WORKS SINKING FUND 193,700.10 0.00 193,700.10 193,700.10 0.00 100%100%100% cash reserves per bond covenants626 WATER WORKS BOND RESERVE 1,427,842.77 0.00 1,427,842.77 1,427,842.77 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath629 WATER WORKS RESERVE - O & M 2,670,169.40 0.00 2,670,169.40 2,650,053.07 20,116.33 16.80%16.67%Annual operating expenses in Fund 620, net of transfers640 SEWER REPAIR INSURANCE 1,903,702.31 210,213.26 1,693,489.05 158,056.00 1,535,433.05 268%25%Annual expenditures641 SEWAGE WORKS OPERATIONS 14,298,872.19 3,431,540.43 10,867,331.76 2,495,020.40 8,372,311.36 22%5%Annual expenditures642 SEWAGE WORKS CAPITAL 7,016,074.81 2,109,144.00 4,906,930.81 0.004,906,930.81 100%0%No Reserves - transfer from operating account as needed643 SEWAGE WORKS RESERVE - O & M 5,160,858.29 0.00 5,160,858.29 6,046,319.52(885,461.23)14.23%Working to increase fund reserves 16.67%Annual operating expenses in Fund 641, net of transfers649 SEWAGE WORKS BOND SINKING 857,460.03 0.00 857,460.03 857,460.03 0.00 100%100%100% cash reserves per bond covenants653 SEWAGE WORKS DEBT SERVICE RESERVE 4,138,348.88 0.00 4,138,348.88 4,138,348.88 0.00 100%100%100% cash reserves per bond covenants and Crowe Horwath659 2011 SEWER BOND 145.38 0.00 145.38 0.00 145.38 100%0%Bond fund - spend down to zero - no reserves required661 2012 SEWER BOND 643,659.73 632,185.84 11,473.89 0.00 11,473.89 100%0%Bond fund - spend down to zero - no reserves required670 CENTURY CENTER 2,053,568.19 0.00 2,053,568.19 1,139,278.50 914,289.69 45%25%Annual expenditures671 CENTURY CENTER CAPITAL 865,426.13 0.00 865,426.13 800,000.00 65,426.13 100%800,000$ Minimum per Board of Managers672 CENTURY CENTER ENERGY SAVINGS 58,885.91 0.00 58,885.91 0.00 58,885.91 100%0%No reserve requirementTotal Enterprise Funds59,858,871.62 10,066,454.31 49,792,417.31 26,710,655.56 23,081,761.75Internal Service Funds222 CENTRAL SERVICES 1,081,161.74 56,300.26 1,024,861.48 1,105,672.00(80,810.52)23%Just slightly under reserve requirement 25%Annual expenditures, excluding utility accounting224 CENTRAL SERVICES CAPITAL 172,152.82 46,422.00 125,730.82 0.00 125,730.82 100%0%No reserve requirement226 LIABILITY INSURANCE 4,715,160.54 93,773.22 4,621,387.32 1,383,558.00 3,237,829.32 167%50%Annual expenditures278 TAKE HOME VEHICLE POLICE 753,805.82 0.00 753,805.82 750,000.00 3,805.82 7538%750,000$ set dollar amount279 IT / INNOVATION / 311 CALL CENTER 1,938,966.39 1,106,813.04 832,153.35 0.00 832,153.35 100%Will be reimbursed through inter-fund transfer 0%No reserve requirement711 SELF-FUNDED EMPLOYEE BENEFITS 10,046,366.81 1,402,227.68 8,644,139.13 4,536,379.50 4,107,759.63 48%25%Annual expenditures713 UNEMPLOYMENT COMP FUND 226,170.94 0.00 226,170.94 20,000.00 206,170.94 283%25%Annual expenditures714 PARENTAL LEAVE FUND 0.00 0.00 0.00 38,923.50(38,923.50)0%New fund established 2018, building reserves 25%Annual expendituresTotal Internal Service Funds18,933,785.06 2,705,536.20 16,228,248.86 7,834,533.00 8,393,715.86Trust & Agency Funds701 FIREFIGHTERS PENSION 94,285.75 67.16 94,218.59 511,245.70(417,027.11)2%Pension payments received in June & Sept 10%Annual expenditures702 POLICE PENSION 294,310.74 0.00 294,310.74 658,345.20(364,034.46)4%Pension payments received in June & Sept 10%Annual expenditures718 STATE TAX WITHHOLDING FUND 285,565.34 0.00 285,565.34 285,565.340.00 100%100%100% cash reserves - trust & agency funds725 MORRIS / PALAIS BOX OFFICE 2,725,651.28 0.00 2,725,651.28 2,725,651.28 0.00 100%100%100% cash reserves - trust & agency funds726 POLICE DISTRIBUTIONS PAYABLE 841,893.57 0.00 841,893.57 841,893.57 0.00 100%100%100% cash reserves - trust & agency funds730 CITY CEMETERY TRUST 28,537.66 0.00 28,537.66 6,250.00 22,287.66 114%25%Annual expendituresTotal Trust & Agency Funds4,270,244.34 67.16 4,270,177.18 5,028,951.09(758,773.91)Total City Funds222,350,344.36 48,424,581.15 173,925,763.21 97,172,688.50 76,753,074.71Redevelopment Commission Controlled FundsTax Increment Financing Funds324 RIVER WEST TIF (AIRPORT TIF) 29,700,141.54 17,931,647.65 11,768,493.89 11,339,045.50 429,448.39 26%25%Annual expenditures422 TIF DISTRICT - WEST WASHINGTON 2,281,751.54 885,915.69 1,395,835.85 471,479.00 924,356.85 74%25%Annual expenditures425 TIF LEIGHTON PLAZA 179,122.89 0.00 179,122.89 39,541.50 139,581.39 113%25%Annual expenditures429 RIVER EAST DEV TIF (NORTHEAST TIF) 8,497,961.37 4,534,680.18 3,963,281.19 1,896,922.75 2,066,358.44 52%25%Annual expenditures430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,851,459.38 3,553,137.56 4,298,321.82 1,889,006.50 2,409,315.32 57%25%Annual expenditures435 TIF - DOUGLAS ROAD 201,166.58 4,200.00 196,966.58 14,465.00 182,501.58 136%10%Annual expenditures436 RIVER EAST RESIDENTIAL (NE RES TIF) 2,258,128.57 0.00 2,258,128.57 1,080,000.00 1,178,128.57 52%25%Annual expendituresTotal Tax Increment Financing Funds50,969,731.87 26,909,581.08 24,060,150.79 16,730,460.25 7,329,690.54Cash Reserve Report6 City of South BendCash Reserves Summary by Fund ActualFund Fund NameCash Outstanding Available Cash Reserve PercentageBalance Encumbrances Cash Requirement Variance of Budget Notes Threshold MeasurementJanuary 31, 2018Cash Reserve PolicyRedevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,409.49 0.00 7,409.49 1,125.00 6,284.49 165%25%Annual expenditures439 CERTIFIED TECHNOLOGY PARK 614,534.40 0.00 614,534.40 0.00 614,534.40 100%0%No reserve requirement454 AIRPORT URBAN ENTERPRISE ZONE 387,553.11 0.00 387,553.11 0.00 387,553.11 100%0%No reserve requirement754 INDUSTRIAL REVOLVING FUND 2,917,106.00 0.00 2,917,106.00 0.00 2,917,106.00 100%0%No City reserve requirement; there are program requirementsTotal Redevelopment Funds3,926,603.00 0.00 3,926,603.00 1,125.00 3,925,478.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,040,462.24 0.00 1,040,462.24 1,040,462.24 0.00 100%100%100% debt service reserve per bond covenants317 COVELESKI BOND DEBT RESERVE 518,430.06 0.00 518,430.06 518,430.06 0.00 100%100%100% debt service reserve per bond covenants328 SBCDA 2003 DEBT RESERVE 1,739,494.86 0.00 1,739,494.86 1,739,494.86 0.00 100%100%100% debt service reserve per bond covenants752 SOUTH BEND REDEVELOPMENT AUTHORITY 522,231.79 0.00 522,231.79 522,231.79 0.00 100%100%100% cash reserves per bond covenants756 SMART STREETS DEBT SERVICE FUND 1,718,645.48 0.00 1,718,645.48 1,718,645.48 0.00 100%100%100% cash reserves per bond covenantsTotal Debt Service Funds5,539,264.43 0.00 5,539,264.43 5,539,264.43 0.00Total Redevelopment Commission Funds60,435,599.30 26,909,581.08 33,526,018.22 22,270,849.68 11,255,168.54City Operations Total282,785,943.66 75,334,162.23 207,451,781.43 119,443,538.18 88,008,243.25Cash Reserve Report7 General Fund - 101Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 19,666,397.13$ 14,071,197.25$ 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$ 11/30/17 21,594,843.04$ 21,052,606.75$ 12/31/14 49% 25% 11/30/17 36% 35%01/31/15 23,253,550.72$ 13,344,782.75$ 12/31/17 35,175,548.62$ 21,052,606.75$ 01/31/15 44% 25% 12/31/17 58% 35%02/28/15 20,413,331.83$ 13,344,782.75$ 01/31/18 31,319,874.62$ 21,406,184.80$ 02/28/15 38% 25% 01/31/18 51% 35%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$ 16,363,686.90$ 09/30/16 46% 30%10/31/16 21,886,688.46$ 16,363,686.90$ 10/31/16 48% 30%11/30/16 19,361,974.38$ 16,363,686.90$ 11/30/16 35% 30%12/31/16 33,059,765.29$ 16,363,686.90$ 12/31/16 60% 30%$-$5 $10 $15 $20 $25 $30 $35 $40 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report8 Parks & Recreation - 201Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,648,649.90$ 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$ 3,471,329.25$ 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$ 11/30/17 1,443,070.63$ 4,760,722.00$ 12/31/14 27% 25% 11/30/17 8% 25%01/31/15 1,840,741.75$ 2,765,998.75$ 12/31/17 5,993,358.26$ 4,760,722.00$ 01/31/15 17% 25% 12/31/17 31% 25%02/28/15 1,273,084.28$ 2,765,998.75$ 01/31/18 5,158,994.50$ 4,104,487.00$ 02/28/15 12% 25% 01/31/18 31% 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$ 2,840,864.75$ 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 $7 MILLIONSAvailable CashReserve Requirement-5%0%5%10%15%20%25%30%35%40%45%Actual PercentPercent RequirementCash Reserve Report9 Motor Vehicle Highway - 202Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 2,055,931.61$ 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$ 11/30/17 6,131,538.20$ 2,941,382.75$ 12/31/14 31% 20% 11/30/17 52% 25%01/31/15 3,012,565.62$ 2,097,077.20$ 12/31/17 6,779,070.60$ 2,941,382.75$ 01/31/15 29% 20% 12/31/17 58% 25%02/28/15 3,448,810.96$ 2,097,077.20$ 01/31/18 6,088,017.12$ 3,096,995.25$ 02/28/15 33% 20% 01/31/18 49% 25%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$ 2,744,352.25$ 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 $8 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report10 Liability Insurance - 226Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,019,217.44$ 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$ 11/30/17 4,617,188.71$ 1,793,793.00$ 12/31/14 196% 25% 11/30/17 129% 50%01/31/15 5,461,655.49$ 764,197.75$ 12/31/17 4,666,476.07$ 1,918,793.00$ 01/31/15 179% 25% 12/31/17 122% 50%02/28/15 5,314,999.89$ 764,197.75$ 01/31/18 4,621,387.32$ 1,383,558.00$ 02/28/15 174% 25% 01/31/18 167% 50%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$ 1,560,174.00$ 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 $7 MILLIONSAvailable CashReserve Requirement0%50%100%150%200%250%Actual PercentPercent RequirementCash Reserve Report11 Public Safety LOIT - 249Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,965,415.14$ 1,442,931.60$ 01/31/17 1,097,183.08$ 597,011.60$ 02/28/14 27% 20% 01/31/17 15% 8%03/31/14 1,788,938.50$ 1,442,931.60$ 02/28/17 1,232,147.28$ 597,011.60$ 03/31/14 25% 20% 02/28/17 17% 8%04/30/14 1,727,753.74$ 1,442,931.60$ 03/31/17 1,242,144.77$ 597,011.60$ 04/30/14 24% 20% 03/31/17 17% 8%05/31/14 1,686,442.29$ 1,442,931.60$ 04/30/17 1,266,041.56$ 597,011.60$ 05/31/14 23% 20% 04/30/17 17% 8%06/30/14 1,604,462.03$ 1,442,931.60$ 05/31/17 1,277,948.86$ 597,011.60$ 06/30/14 22% 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$ 07/31/14 14% 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$ 08/31/14 18% 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$ 09/30/14 18% 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$ 10/31/14 10% 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$ 11/30/14 18% 20% 10/31/17 15% 8%12/31/14 1,293,978.68$ 1,442,931.60$ 11/30/17 1,172,950.34$ 597,011.60$ 12/31/14 18% 20% 11/30/17 16% 8%01/31/15 1,101,184.99$ 1,449,310.20$ 12/31/17 988,904.97$ 597,011.60$ 01/31/15 15% 20% 12/31/17 13% 8%02/28/15 1,122,087.44$ 1,449,310.20$ 01/31/18 1,134,016.75$ 609,837.60$ 02/28/15 15% 20% 01/31/18 15% 8%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$ 528,050.08$ 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 $3 MILLIONSAvailable CashReserve Requirement0%5%10%15%20%25%30%Actual PercentPercent RequirementCash Reserve Report12 County Option Income Tax (COIT) - 404Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 14,064,953.63$ 4,988,101.00$ 01/31/17 7,596,122.20$ 6,035,796.50$ 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$ 6,035,796.50$ 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$ 11/30/17 8,685,485.63$ 6,035,796.50$ 12/31/14 124% 50% 11/30/17 72% 50%01/31/15 13,363,623.40$ 7,830,185.50$ 12/31/17 8,364,117.51$ 6,035,796.50$ 01/31/15 85% 50% 12/31/17 69% 50%02/28/15 13,104,068.98$ 7,830,185.50$ 01/31/18 8,490,027.78$ 5,863,336.50$ 02/28/15 84% 50% 01/31/18 72% 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$ 7,830,185.50$ 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$ 7,845,724.00$ 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$ 7,845,724.00$ 12/31/16 49% 50%$-$2 $4 $6 $8 $10 $12 $14 $16 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%160%Actual PercentPercent RequirementCash Reserve Report13 Economic Development Income Tax (EDIT) - 408Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 9,278,816.60$ 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$ 11/30/17 13,098,593.67$ 5,779,592.00$ 12/31/14 98% 50% 11/30/17 113% 50%01/31/15 10,065,104.57$ 4,813,809.00$ 12/31/17 11,987,521.79$ 5,779,592.00$ 01/31/15 105% 50% 12/31/17 104% 50%02/28/15 9,059,022.75$ 4,813,809.00$ 01/31/18 12,621,801.20$ 6,034,172.00$ 02/28/15 94% 50% 01/31/18 105% 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 $14 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%Actual PercentPercent RequirementCash Reserve Report14 Self-Funded Employee Benefits - 711Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,189,194.64$ 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$ 11/30/17 9,376,509.65$ 4,450,800.00$ 12/31/14 25% 25% 11/30/17 53% 25%01/31/15 4,151,993.32$ 4,174,233.75$ 12/31/17 9,935,960.59$ 4,450,800.00$ 01/31/15 25% 25% 12/31/17 56% 25%02/28/15 4,252,749.21$ 4,174,233.75$ 01/31/18 8,644,139.13$ 4,536,379.50$ 02/28/15 25% 25% 01/31/18 48% 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$ 4,174,233.75$ 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$ 4,344,722.50$ 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%$-$2 $4 $6 $8 $10 $12 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%Actual PercentPercent RequirementCash Reserve Report15 City of South BendMonth of:January 2018Controller'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 $36,417,968.57 $1,244,547.31 $4,892,839.54 $19,513.33 $0.00 $0.00 $32,789,189.67 $0.00$32,789,189.67$443,396.68Special Revenue Funds102 RAINY DAY FUND 10,294,137.05 0.00 0.00 8,749.32 0.00 0.00 10,302,886.37 0.0010,302,886.370.00201 PARKS & RECREATION 6,210,755.08 235,614.78 865,768.17 2,227.73 0.00 0.00 5,582,829.42 0.005,582,829.420.00202 MOTOR VEHICLE HIGHWAY 7,132,834.15 562,329.80 929,801.02 6,231.92 0.00 0.00 6,771,594.85 0.006,771,594.850.00203 RECREATION - NONREVERTING 785,885.36 90,254.45 48,761.07 663.44 0.00 0.00 828,042.18 0.00828,042.180.00209 STUDEBAKER/OLIVER REVERTING GRANTS 876,414.19 35,315.54 14,869.09 761.55 0.00 0.00 897,622.19 0.00897,622.19300,000.00210 DEPT COMMUNITY INVESTMENT STATE GRANTS 410,751.51 2,375.00 0.00 312.28 0.00 0.00 413,438.79 0.00413,438.790.00211 DCI OPERATING FUND 1,114,625.15 95,117.24 199,581.77 1,014.05 0.00 0.00 1,011,174.67 0.001,011,174.670.00212 DEPARTMENT OF COMMUNITY INVESTMENT 450,607.26 2,887.75 242,431.24 85.27 0.00 0.00 211,149.04 0.00211,149.040.00216 POLICE STATE SEIZURES 194,466.68 0.00 0.00 184.82 0.00 0.00 194,651.50 0.00194,651.500.00217 GIFT, DONATION, BEQUEST 100,897.96 18,725.05 3,461.00 86.37 0.00 0.00 116,248.38 0.00116,248.380.00218 POLICE CURFEW VIOLATIONS 12,859.80 0.00 0.00 10.93 0.00 0.00 12,870.73 0.0012,870.730.00219 UNSAFE BUILDING 379,147.61 8,297.38 54,127.64 0.00 0.00 0.00 333,317.35 0.00333,317.350.00220 LAW ENFORCEMENT CONTINUING EDUCATION 573,049.32 26,003.83 36,258.03 479.61 0.00 0.00 563,274.73 0.00563,274.730.00221 LANDLORD REGISTRATION 9,685.00 55.00 0.00 0.00 0.00 0.00 9,740.00 0.009,740.000.00227 LOSS RECOVERY FUND 847,925.62 0.00 107,957.38 721.05 0.00 0.00 740,689.29 0.00740,689.290.00249 PUBLIC SAFETY L.O.I.T. 988,904.97 635,794.92 491,276.03 592.89 0.00 0.00 1,134,016.75 0.001,134,016.750.00251 LOCAL ROADS & STREETS 3,340,696.17 195,386.82 0.00 2,734.39 0.00 0.00 3,538,817.38 0.003,538,817.380.00257 LOIT 2016 SPECIAL DISTRIBUTION 2,281,337.71 0.00 82,708.69 1,967.13 0.00 0.00 2,200,596.15 0.002,200,596.150.00258 HUMAN RIGHTS - FEDERAL GRANT 572,740.33 10,000.00 83,749.89 384.19 0.00 0.00 499,374.63 69,738.08569,112.710.00265 LOCAL ROAD & BRIDGE GRANT 992,943.16 0.00 900.00 0.00 0.00 0.00 992,043.16 0.00992,043.160.00273 MORRIS PAC/PALAIS ROYALE MARKETING 55,239.31 200.00 0.00 44.68 0.00 0.00 55,483.99 0.0055,483.990.00274 MORRIS PAC/SELF-PROMOTION 0.00 1,122.00 0.00 0.00 0.00 0.00 1,122.00 0.001,122.000.00280 POLICE BLOCK GRANTS 3,927.26 0.00 0.00 3.34 0.00 0.00 3,930.60 0.003,930.600.00281 DEPT. COMMUNITY INVESTMENT - REV BONDS 27,909.89 0.00 0.00 23.720.00 0.00 27,933.61 0.0027,933.610.00289 HAZMAT 27,505.97 0.00 0.00 21.70 0.00 0.00 27,527.67 0.0027,527.670.00291 INDIANA RIVER RESCUE 123,859.45 7,200.00 619.80 103.52 0.00 0.00 130,543.17 0.00130,543.170.00292 POLICE GRANTS 48,450.50 0.00 0.00 0.00 0.00 0.00 48,450.50 0.0048,450.500.00294 REGIONAL POLICE ACADEMY 87,473.32 7,600.00 3,361.81 74.18 0.00 0.00 91,785.69 0.0091,785.690.00295 COPS MORE GRANT 135,364.91 1,157.48 26,202.36 129.69 0.00 0.00 110,449.72 0.00110,449.720.00299 POLICE FEDERAL DRUG ENFORCEMENT 130,729.05 0.00 0.00 163.99 0.00 0.00 130,893.04 0.00130,893.040.00404 COUNTY OPTION INCOME TAX 8,614,575.61 954,448.25 696,937.35 7,008.27 0.00 0.00 8,879,094.78 0.008,879,094.78934,521.00408 ECONOMIC DEVELOPMENT INCOME TAX 12,770,240.33 893,448.25 170,363.57 10,072.32 0.00 0.00 13,503,397.33 0.0013,503,397.330.00410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 471,938.77 0.00 0.00 401.11 0.00 0.00 472,339.88 0.00472,339.88(934,521.00)655 PROJECT RELEAF 822,095.99 40,874.70 2,669.46 690.05 0.00 0.00 860,991.28 0.00860,991.280.00705 POLICE K-9 UNIT 2,889.09 0.00 0.00 2.45 0.00 0.00 2,891.54 0.002,891.540.00Total Special Revenue Funds60,892,863.53 3,824,208.24 4,061,805.37 45,945.96 0.00 0.00 60,701,212.36 69,738.0860,770,950.44300,000.00 Debt Service Fund313 HALL OF FAME DEBT SERVICE 27,305.33 0.00 633,000.00 0.00 0.00 0.00(605,694.67)0.00(605,694.67)0.00755 SB BUILDING CORPORATION 771,586.42 0.00 0.00 0.00 0.00 0.00 771,586.42 0.00771,586.420.00757 PARKS BOND DEBT SERVICE 557,768.49 0.00 0.00 0.00 0.00 0.00 557,768.49 0.00557,768.490.00760 EDDY ST. COMMONS DEBT SERVICE 2,501,479.76 0.00 0.00 0.00 0.00 0.00 2,501,479.76 0.002,501,479.760.00Capital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT 23,742.74 0.00 361,390.00 0.00 0.00 0.00(337,647.26)0.00(337,647.26)0.00401 COVELESKI STADIUM CAPITAL 54,611.87 0.00 0.00 46.42 0.00 0.00 54,658.29 0.0054,658.290.00405 PARK NONREVERTING CAPITAL 176,977.92 9,230.98 47,457.94 104.26 0.00 0.00 138,855.22 0.00138,855.220.00406 CUMULATIVE CAPITAL DEVELOPMENT 622,016.36 0.00 195,230.58 377.06 0.00 0.00 427,162.84 0.00427,162.840.00407 CUMULATIVE CAPITAL IMPROVEMENT 430,948.18 221,437.00 249,500.00322.81 0.00 0.00 403,207.99 0.00403,207.990.00412 MAJOR MOVES CONSTRUCTION 2,910,880.41 0.00 978.75 2,474.05 0.00 0.00 2,912,375.71 0.002,912,375.714,441,248.80416 MORRIS PERFORMING ARTS CENTER CAPITAL 416,214.50 1,441.00 0.00 433.36 0.00 0.00 418,088.86 0.00418,088.860.00450 PALAIS ROYALE HISTORIC PRESERVATION 109,771.28 3,725.59 0.00 92.52 0.00 0.00 113,589.39 0.00113,589.390.00471 PARKS BOND CAPITAL 13,888,958.45 0.00 0.00 0.00 0.00 0.00 13,888,958.45 0.0013,888,958.450.00677 HALL OF FAME CAPITAL FUND 448,305.93 0.00 5,293.94 384.69 0.00 0.00 443,396.68 0.00443,396.68(443,396.68)750 EQUIPMENT / VEHICLE LEASING 3,598,717.00 0.00 0.00 106.52 0.00 0.00 3,598,823.52 0.003,598,823.520.00751 PARKS BOND CAPITAL 3,271,223.94 0.00 0.00 0.00 0.00 0.00 3,271,223.94 0.003,271,223.940.00Cash Reserve Report16 City of South BendMonth of:January 2018Controller'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)753 SMART STREET BOND CAPITAL 1,040,155.94 0.00 0.00 0.00 0.00 0.00 1,040,155.94 0.001,040,155.940.00759 EDDY ST COMMONS CAPITAL 16,129,313.66 0.00 0.00 0.00 0.00 0.00 16,129,313.66 0.0016,129,313.660.00Total Capital & Debt Service Funds46,979,978.18 235,834.57 1,492,851.21 4,341.69 0.00 0.00 45,727,303.23 0.0045,727,303.233,997,852.12Enterprise Funds287 EMS CAPITAL 4,314,121.95 1,078,550.84 232,137.69 3,670.30 0.00 0.00 5,164,205.40 0.005,164,205.400.00288 EMS OPERATING 1,829,975.60 361,235.89 451,251.63 2,908.84 0.00 0.00 1,742,868.70 0.001,742,868.700.00600 CONSOLIDATED BUILDING DEPARTMENT 3,143,960.75 117,285.67 410,036.90 2,703.10 0.00 0.00 2,853,912.62 0.002,853,912.620.00601 PARKING GARAGES 1,225,252.93 119,773.25 76,135.79 1,062.05 0.00 0.00 1,269,952.44 0.001,269,952.44(1,469,498.00)610 SOLID WASTE OPERATIONS 533,908.87 475,362.19 344,081.56 449.96 0.00 0.00 665,639.46 0.00665,639.460.00611 SOLID WASTE CAPITAL 39,995.05 0.00 185,219.41 34.14 0.00 0.00(145,190.22)0.00(145,190.22)0.00620 WATER WORKS OPERATIONS 3,482,306.58 1,407,495.26 1,332,751.57 2,724.17 4,793.40 217,844.00 3,346,723.84 0.003,346,723.840.00622 WATER WORKS CAPITAL 2,150,001.79 0.00 1,641.90 1,813.98 0.00 0.00 2,150,173.87 0.002,150,173.870.00624 WATER WORKS CUSTOMER DEPOSIT 1,518,551.80 13,980.90 10,661.31 1,288.95 0.00 1,288.95 1,521,871.39 0.001,521,871.390.00625 WATER WORKS SINKING FUND 28,105.10 0.00 0.00 1,279.40 165,595.001,279.40 193,700.10 0.00193,700.100.00626 WATER WORKS BOND RESERVE 1,426,657.74 0.00 0.00 1,185.03 0.00 0.001,427,842.77 0.001,427,842.770.00629 WATER WORKS RESERVE - O & M 2,617,920.40 0.00 0.00 2,225.05 52,249.00 2,225.05 2,670,169.40 0.002,670,169.400.00640 SEWER REPAIR INSURANCE 1,866,378.44 57,579.89 21,847.09 1,591.070.00 0.00 1,903,702.31 0.001,903,702.310.00641 SEWAGE WORKS OPERATIONS 13,004,372.01 3,500,301.81 2,221,105.9910,917.98 4,386.38 0.00 14,298,872.19 0.0014,298,872.190.00642 SEWAGE WORKS CAPITAL 7,359,723.62 0.00 349,920.38 6,271.57 0.00 0.00 7,016,074.81 0.007,016,074.810.00643 SEWAGE WORKS RESERVE - O & M 5,160,858.29 0.00 0.00 4,386.38 0.004,386.38 5,160,858.29 0.005,160,858.290.00649 SEWAGE WORKS BOND SINKING 857,883.85 0.00 1,000.00 576.18 0.00 0.00 857,460.03 0.00857,460.030.00653 SEWAGE WORKS DEBT SERVICE RESERVE 4,138,348.88 0.00 0.00 0.00 0.00 0.00 4,138,348.88 0.004,138,348.880.00659 2011 SEWER BOND 145.26 0.00 0.00 0.12 0.00 0.00 145.38 0.00145.380.00661 2012 SEWER BOND 643,113.13 0.00 0.00 546.60 0.00 0.00 643,659.73 0.00643,659.730.00670 CENTURY CENTER 1,354,272.29 708,291.07 8,995.17 0.00 0.00 0.00 2,053,568.19 0.002,053,568.190.00671 CENTURY CENTER CAPITAL 865,352.63 0.00 0.00 73.50 0.00 0.00 865,426.13 0.00865,426.130.00672 CENTURY CENTER ENERGY SAVINGS 58,881.66 0.00 0.00 4.25 0.00 0.00 58,885.91 0.0058,885.910.00Total Enterprise Funds57,620,088.62 7,839,856.77 5,646,786.39 45,712.62 227,023.78 227,023.78 59,858,871.62 0.0059,858,871.62(1,469,498.00)Internal Service Funds222 CENTRAL SERVICES 1,085,493.86 1,100,194.77 1,105,093.73 566.84 0.00 0.00 1,081,161.74 0.001,081,161.740.00224 CENTRAL SERVICES CAPITAL 194,599.49 0.00 22,614.00 167.33 0.00 0.00 172,152.82 0.00172,152.820.00226 LIABILITY INSURANCE 4,674,727.67 177,186.76 140,861.32 4,107.43 0.00 0.00 4,715,160.54 0.004,715,160.540.00278 TAKE HOME VEHICLE POLICE 752,924.98 240.00 0.00 640.84 0.00 0.00 753,805.82 0.00753,805.820.00279 311 CALL CENTER 1,589,082.57 584,945.22 235,061.40 0.00 0.00 0.00 1,938,966.39 0.001,938,966.390.00711 SELF-FUNDED EMPLOYEE BENEFITS 9,935,960.59 1,544,891.56 1,434,485.34 0.00 0.00 0.00 10,046,366.81 0.0010,046,366.810.00713 UNEMPLOYMENT COMP FUND 225,977.21 0.00 0.00 193.73 0.00 0.00 226,170.94 0.00226,170.940.00714 PARENTAL LEAVE FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.000.00Total Internal Service Funds18,458,766.37 3,407,458.31 2,938,115.79 5,676.17 0.00 0.00 18,933,785.06 0.0018,933,785.060.00Trust & Agency Funds701 FIREFIGHTERS PENSION 464,745.72 2,361.75 373,509.02 687.30 0.00 0.00 94,285.75 0.0094,285.750.00702 POLICE PENSION 886,366.34 13.99 593,204.19 1,134.60 0.00 0.00 294,310.74 0.00294,310.740.00709 PAYROLL FUND 0.00 8,786,539.85 8,786,539.85 0.00 0.00 0.00 0.00 0.000.000.00718 STATE TAX WITHHOLDING FUND 433,997.86 285,565.34 433,997.86 0.000.00 0.00 285,565.34 0.00285,565.340.00725 MORRIS / PALAIS BOX OFFICE 2,446,226.14 279,425.14 0.00 0.00 0.000.00 2,725,651.28 0.002,725,651.280.00726 POLICE DISTRIBUTIONS PAY 841,893.57 0.00 0.00 0.00 0.00 0.00 841,893.57 0.00841,893.570.00730 CITY CEMETERY TRUST 28,513.42 0.00 0.00 24.24 0.00 0.00 28,537.66 0.0028,537.660.00Total Trust & Agency Funds5,101,743.05 9,353,906.07 10,187,250.92 1,846.14 0.00 0.00 4,270,244.34 0.004,270,244.340.00Total City Funds225,471,408.32 25,905,811.27 29,219,649.22 123,035.91 227,023.78 227,023.78 222,280,606.28 69,738.08 222,350,344.36 3,271,750.80Cash Reserve Report17 City of South BendMonth of:January 2018Controller'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 33,563,914.92 93,352.42 3,981,155.51 21,667.24 2,362.47 0.00 29,700,141.54 0.0029,700,141.54(300,000.00)422 TIF DISTRICT - WEST WASHINGTON 2,279,939.54 0.00 0.00 1,812.00 0.00 0.00 2,281,751.54 0.002,281,751.540.00425 TIF LEIGHTON PLAZA 176,970.83 9,633.26 7,611.40 130.20 0.00 0.00 179,122.89 0.00179,122.890.00429 TIF RIVER EAST DEV (NE) 8,790,697.09 3,548.44 303,011.28 6,727.12 0.00 0.00 8,497,961.37 0.008,497,961.370.00430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,848,685.40 0.00 3,187.50 5,961.48 0.00 0.00 7,851,459.38 0.007,851,459.380.00435 TIF DOUGLAS ROAD 201,108.57 0.00 0.00 58.01 0.00 0.00 201,166.58 0.00201,166.580.00436 TIF RIVER EAST RES (NE RE) 3,492,628.57 0.00 1,234,500.00 0.00 0.00 0.00 2,258,128.57 0.002,258,128.57(2,971,750.80)Total Tax Increment Financing Funds56,353,944.92 106,534.12 5,529,465.69 36,356.05 2,362.47 0.00 50,969,731.87 0.0050,969,731.87(3,271,750.80)Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,403.20 0.00 0.00 6.29 0.000.00 7,409.49 0.007,409.490.00439 CERTIFIED TECHNOLOGY PARK 614,012.53 0.00 0.00 521.87 0.00 0.00 614,534.40 0.00614,534.400.00454 AIRPORT URBAN ENTERPRISE ZONE 387,224.00 0.00 0.00 329.11 0.00 0.00 387,553.11 0.00387,553.110.00754 INDUSTRIAL REVOLVING FUND 2,917,106.00 0.00 0.00 0.00 0.00 0.00 2,917,106.00 0.002,917,106.000.00Total Redevelopment Funds3,925,745.73 0.00 0.00 857.27 0.00 0.00 3,926,603.00 0.003,926,603.000.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,040,462.24 0.00 0.00 884.32 0.00 884.32 1,040,462.24 0.001,040,462.240.00317 COVELESKI BOND DEBT RESERVE 517,989.81 0.00 0.00 440.25 0.00 0.00 518,430.06 0.00518,430.060.00328 SBCDA 2003 DEBT RESERVE 1,739,494.86 0.00 0.00 1,478.15 0.00 1,478.15 1,739,494.86 0.001,739,494.860.00752 SB REDEVELOPMENT AUTHORITY 522,231.79 0.00 0.00 0.00 0.00 0.00 522,231.79 0.00522,231.790.00756 SMARTS STREETS DEBT SERVICE 1,718,645.48 0.00 0.00 0.00 0.00 0.00 1,718,645.48 0.001,718,645.480.00Total Debt Service Funds5,538,824.18 0.00 0.00 2,802.72 0.00 2,362.47 5,539,264.43 0.005,539,264.430.00Total Redevelopment Commission Funds65,818,514.83 106,534.12 5,529,465.69 40,016.04 2,362.47 2,362.47 60,435,599.30 0.00 60,435,599.30(3,271,750.80)City Operations Total291,289,923.15 26,012,345.39 34,749,114.91 163,051.95 229,386.25 229,386.25 282,716,205.58 69,738.08 282,785,943.66 0.00Memo ItemPooled Investment AccountOpening Interest Accrued Change in Transfer In Transfer out Investment Total Cash &Balance Net of Fees Income Asset Value from Depositoryto DepositoryBalance Investments1st Source Bank Investment Account174,227,648.74 10,224,026.05 0.00 (139,190.02) 0.00 108,946.54 184,203,538.23 184,203,538.23Cash Reserve Report18