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2018-04 Cash Reserve Summary
Period Ending: Issued by: City of South Bend Cash Reserves Summary Page Number(s)Contents 2 Narrative 3 - 5 Funds by Status 6 - 8 Cash Reserves Summary 9 General Fund Trends 10 Parks & Recreation Fund Trends 11 Motor Vehicle Highway Fund Trends 12 Liability Insurance Fund Trends 13 Public Safety LOIT Fund Trends 14 County Option Income Tax Fund (COIT) Trends 15 Economic Development Income Tax Fund (EDIT) Trends 16 Self-Funded Employee Benefits Fund Trends 17 - 19 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 April 30, 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 fund's 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 fund 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. Fund 313, 377, 701, and 702 have negative cash balances. - The Hall of Fame Debt Service Fund 313 receives property tax revenue in June and December, but still had to make a debt payment in January. - The Professional Sports Development Area Fund 377 hasn't received its PSDA revenue yet, but still had to make a debt payment in January. - The Firefighter's Pension Fund 701 and Police Pension Fund 702 haven't received reimbursement from the State yet, but still had to make payments to pensioners. Reimbursement is received in June and September. 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 Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyInsufficient Balances201 Parks & Recreation 3,154,961 790,096 2,364,865 4,104,487 (1,739,622) 14%High encumbrances25% of Annual expenditures219 Unsafe Building 394,148 406,472 (12,324) 243,103 (255,427) -1%Balance encumbered25% of Annual expenditures249 Public Safety L.O.I.T. 447,549 - 447,549 609,838 (162,289) 6%April LOIT distribution came in May8% of Annual expenditures - one month reserve610 Solid Waste Operations 468,558 540,814 (72,256) 549,605 (621,861) -1%High encumbrances10% of Annual expenditures701 Firefighters Pension (1,177,891) - (1,177,891) 511,246 (1,689,137) -23%Pension payments received in June & Sept10% of Annual expenditures702 Police Pension (1,244,509) - (1,244,509) 658,345 (1,902,854) -19%Pension payments received in June & Sept10% of Annual expenditures714 Parental Leave Fund 29,422 - 29,422 38,924 (9,502) 19%New fund established 2018, building reserves25% of Annual expenditures2,072,238 1,737,382 334,856 6,715,548 (6,380,692) Meets or Exceeds Requirements101 General Fund 22,571,209 1,015,139 21,556,070 21,406,185 149,885 35%35% of Annual expenditures102 Rainy Day Fund 10,336,390 - 10,336,390 9,745,767 590,623 3%3% of total expenditures in previous fiscal year202 Motor Vehicle Highway 7,338,908 222,799 7,116,109 3,096,995 4,019,114 57%25% of Annual expenditures203 Recreation - Nonreverting 956,273 138,309 817,964 404,159 413,805 51%25% of Annual expenditures211 DCI Administration Fund 922,560 150,856 771,704 769,274 2,430 25%25% of Annual expenditures216 Police State Seizures 199,155 - 199,155 8,000 191,155 622%25% of Annual expenditures218 Police Curfew Violations 12,913 - 12,913 250 12,663 1291%25% of Annual expenditures220 Law Enforce. Continuing Education 573,243 35,892 537,351 148,656 388,695 90%25% of Annual expenditures222 Central Services 1,143,892 34,070 1,109,822 1,108,172 1,650 25%25% of Annual expenditures, excluding utility accounting226 Liability Insurance 4,150,357 242,037 3,908,320 1,833,558 2,074,762 107%50% of Annual expenditures251 Local Roads & Streets 4,355,010 1,676,826 2,678,184 772,127 1,906,057 87%25% of Annual expenditures258 Human Rights - Federal Grant 563,494 1,615 561,879 40,809 521,070 344%25% of Annual expenditures273 Morris PAC/Palais Royale Marketing 58,773 2,828 55,945 4,500 51,445 311%25% of Annual expenditures274 Morris PAC/Self-Promotion 46,889 - 46,889 12,500 34,389 94%25% of Annual expenditures278 Take Home Vehicle Police 756,977 - 756,977 750,000 6,977 7570%Set dollar amount of $750,000287 EMS Capital 4,383,776 266,453 4,117,323 769,614 3,347,709 134%25% of Annual expenditures288 EMS Operating 2,041,877 69,651 1,972,225 1,607,937 364,288 31%25% of Annual expenditures289 HAZMAT 27,617 - 27,617 2,500 25,117 276%25% of Annual expenditures291 Indiana River Rescue 148,430 6,874 141,556 25,450 116,106 139%25% of Annual expenditures294 Regional Police Academy 100,629 - 100,629 5,625 95,004 447%25% of Annual expenditures299 Police Federal Drug Enforcement 137,628 - 137,628 12,750 124,878 270%25% of Annual expenditures315 Airport 2003 Debt Reserve 1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants317 Coveleski Bond Debt Reserve 520,116 - 520,116 520,116 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve 1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants324 River West TIF (Airport TIF) 29,234,139 12,514,957 16,719,182 11,339,046 5,380,136 37%25% of Annual expenditures404 County Option Income Tax 8,380,068 660,565 7,719,503 5,863,337 1,856,166 66%50% of Annual expenditures405 Park Nonreverting Capital 113,382 17,113 96,269 63,218 33,051 38%25% of Annual expenditures406 Cumulative Capital Development 390,208 - 390,208 114,800 275,408 85%25% of Annual expenditures407 Cumulative Capital Improvement 182,923 - 182,923 69,625 113,298 66%25% of Annual expenditures408 Economic Development Income Tax 12,831,850 665,000 12,166,851 6,034,172 6,132,679 101%50% of Annual expenditures416 Morris Performing Arts Center Capital 425,141 19,000 406,141 27,375 378,766 371%25% of Annual expenditures422 TIF District - West Washington 2,174,012 770,847 1,403,165 471,479 931,686 74%25% of Annual expenditures425 TIF Leighton Plaza 179,694 - 179,694 39,542 140,152 114%25% of Annual expenditures429 River East Dev TIF (Northeast TIF) 8,276,340 4,429,429 3,846,911 1,896,923 1,949,988 51%25% of Annual expenditures430 TIF Southside Development Area #1 7,827,941 3,534,571 4,293,370 1,889,007 2,404,363 57%25% of Annual expenditures433 Redev Administration General 7,434 - 7,434 1,125 6,309 165%25% of Annual expenditures435 TIF - Douglas Road 201,820 4,200 197,620 14,465 183,155 137%10% of Annual expenditures436 River East Residential (Ne Res TIF) 1,383,059 - 1,383,059 1,080,000 303,059 32%25% of Annual expenditures450 Palais Royale Historic Preservation 115,724 - 115,724 11,250 104,474 257%25% of Annual expenditures600 Consolidated Building Department 2,749,030 113,206 2,635,824 1,160,813 1,475,011 57%25% of Annual expenditures601 Parking Garages 1,424,143 13,179 1,410,964 313,086 1,097,878 113%25% of Annual expendituresApril 30, 2018Cash Reserve Report3 City of South BendCash Reserves Summary by Fund Status Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyApril 30, 2018620 Water Works Operations 2,869,581 805,841 2,063,740 903,514 1,160,226 11%5% of Annual expenditures624 Water Works Customer Deposit 1,519,590 - 1,519,590 1,519,590 - 100%100% cash reserves for customer deposits625 Water Works Sinking Fund 689,985 - 689,985 689,985 - 100%100% cash reserves per bond covenants626 Water Works Bond Reserve 1,432,471 - 1,432,471 1,432,471 - 100%100% cash reserves per bond covenants and Crowe Horwath629 Water Works Reserve - O & M 2,670,169 - 2,670,169 2,670,169 - 16.67% 16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance 1,901,767 91,986 1,809,781 158,056 1,651,725 286%25% of Annual expenditures641 Sewage Works Operations 12,404,785 2,197,255 10,207,530 2,495,020 7,712,510 20%5% of Annual expenditures643 Sewage Works Reserve - O & M 5,399,084 - 5,399,084 5,399,084 - 17% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking 4,676,832 - 4,676,832 4,676,832 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve 4,150,037 - 4,150,037 4,150,037 - 100%100% cash reserves per bond covenants and Crowe Horwath655 Project Releaf 804,790 - 804,790 175,511 629,279 115%25% of Annual expenditures670 Century Center 1,698,134 3,965 1,694,169 1,139,279 554,890 37%25% of Annual expenditures671 Century Center Capital 860,421 - 860,421 800,000 60,421 4302%$800,000 Minimum per Board of Managers705 Police K-9 Unit 2,901 - 2,901 505 2,396 144%25% of Annual expenditures711 Self-Funded Employee Benefits 10,981,380 1,117,095 9,864,286 4,536,380 5,327,906 54%25% of Annual expenditures713 Unemployment Comp Fund 216,762 - 216,762 20,000 196,762 271%25% of Annual expenditures718 State Tax Withholding Fund 272,174 - 272,174 272,174 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office 2,271,204 - 2,271,204 2,271,204 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable 854,916 - 854,916 854,916 - 100%100% cash reserves - trust & agency funds730 City Cemetery Trust 28,630 - 28,630 6,250 22,380 115%25% of Annual expenditures750 Equipment/Vehicle Leasing 2,231,692 1,725,109 506,584 506,584 - 100%100% cash reserves per bond covenants751 2015 Parks Bond Capital 1,970,321 2,530,350 (560,028) (560,028) - 100%Balance encumbered, will reduce some PO's100% cash reserves per bond covenants752 South Bend Redevelopment Authority 200,180 - 200,180 200,180 - 100%100% cash reserves per bond covenants753 Smart Street Bond Capital 1,018,799 - 1,018,799 1,018,799 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation 663,166 - 663,166 663,166 - 100%100% cash reserves per bond covenants756 Smart Streets Debt Service Fund 1,723,184 - 1,723,184 1,723,184 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service 461,538 - 461,538 461,538 - 100%100% cash reserves per bond covenants759 Eddy St Commons Capital 16,129,356 16,103,750 25,606 - 25,606 0%100% cash reserves per bond covenants760 Eddy St. Commons Debt Service 2,502,714 2,500,000 2,714 - 2,714 0%100% cash reserves per bond covenants222,629,546 53,680,767 168,948,780 114,398,564 54,550,216 No Reserve Requirements209 Studebaker/Oliver Revitalizing Grants 900,211 103,661 796,550 - 796,550 100%No reserve requirement210 DCI State Grants 396,787 185,120 211,667 - 211,667 100%To be reimbursed by grant receiptsNo reserve requirement212 DCI Grant Fund 386,567 2,680,144 (2,293,577) - (2,293,577) 100%To be reimbursed by grant receiptsGrant fund - reimbursement grants - no reserves217 Gift, Donation, Bequest 150,857 200 150,657 - 150,657 100%No reserve requirement221 Landlord Registration 10,006 - 10,006 - 10,006 100%No reserve requirement224 Central Services Capital 154,015 29,855 124,160 - 124,160 100%No reserve requirement227 Loss Recovery Fund 705,981 120,258 585,723 - 585,723 100%No reserve requirement257 LOIT 2016 Special Distribution 2,020,799 1,006,816 1,013,984 - 1,013,984 100%No reserve requirement265 Local Road & Bridge Grant 734,078 187,583 546,494 - 546,494 100%No reserve requirement279 IT / Innovation / 311 Call Center 2,396,903 1,036,926 1,359,978 - 1,359,978 100%Will be reimbursed through inter-fund transferNo reserve requirement280 Police Block Grants 3,943 - 3,943 - 3,943 100%No reserve requirement281 Redev Commission Rev Bonds 28,024 - 28,024 - 28,024 100%No reserve requirement292 Police Grants 48,451 - 48,451 - 48,451 100%No reserve requirement295 COPS MORE Grant 126,929 12,458 114,472 - 114,472 100%No reserve requirement312 2017 Parks Bond Debt Service - - - - - 100%No reserve requirement313 Hall of Fame Debt Service (606,956) - (606,956) - (606,956) 100%Will be reimbursed from property taxesNo reserve requirement350 2018 Fire St #9 Debt Service - - - - - 100% No reserve requirement351 2018 TIF Park Bond Debt Service 993,495 - 993,495 - 993,495 100% No reserve requirement377 Professional Sports Development(438,447) - (438,447) - (438,447) 100%Waiting on the receipt of PSDA revenueNo reserve requirement401 Coveleski Stadium Capital 54,836 - 54,836 - 54,836 100%No reserve requirement410 Urban Develop Action Grant (UDAG) 427,178 - 427,178 - 427,178 100%No reserve requirementCash Reserve Report4 City of South BendCash Reserves Summary by Fund Status Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyApril 30, 2018412 Major Moves Construction 2,867,267 818,574 2,048,693 - 2,048,693 100%No reserve requirement439 Certified Technology Park 616,533 - 616,533 - 616,533 100%No reserve requirement451 2018 Fire St #9 Capital 4,867,585 - 4,867,585 - 4,867,585 100%No reserve requirement452 2018 TIF Park Bond Capital 10,825,000 - 10,825,000 - 10,825,000 100%No reserve requirement454 Airport Urban Enterprise Zone 388,813 - 388,813 - 388,813 100%No reserve requirement471 2017 Parks Bond Capital 13,893,041 - 13,893,041 - 13,893,041 100%Bond fund - spend down to zero - no reserves611 Solid Waste Capital 354 - 354 - 354 100%No reserve requirement622 Water Works Capital 2,157,166 408,928 1,748,238 - 1,748,238 100%No reserve requirement642 Sewage Works Capital 7,742,305 1,807,463 5,934,842 - 5,934,842 100%No Reserves - transfer from operating account as needed659 2011 Sewer Bond 146 - 146 - 146 100%Bond fund - spend down to zero - no reserves required661 2012 Sewer Bond 16,997 - 16,997 - 16,997 100%Bond fund - spend down to zero - no reserves required672 Century Center Energy Savings 280,335 - 280,335 - 280,335 100%No reserve requirement677 Hall of Fame Capital Fund 428,699 5,658 423,041 - 423,041 100%No reserve requirement754 Industrial Revolving Fund 2,976,878 - 2,976,878 - 2,976,878 100%No City reserve requirement; there are program requirements55,554,775 8,403,644 47,151,134 - 47,151,134 City Operations Total 280,256,560 63,821,792 216,434,770 121,114,112 95,320,658 Cash Reserve Report5 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyCity Controlled Funds101 General Fund 22,571,209 1,015,139 21,556,070 21,406,185 149,885 35%35% of Annual expendituresSpecial Revenue Funds102 Rainy Day Fund 10,336,390 - 10,336,390 9,745,767 590,623 3%3% of total expenditures in previous fiscal year201 Parks & Recreation 3,154,961 790,096 2,364,865 4,104,487 (1,739,622) 14%High encumbrances25% of Annual expenditures202 Motor Vehicle Highway 7,338,908 222,799 7,116,109 3,096,995 4,019,114 57%25% of Annual expenditures203 Recreation - Nonreverting 956,273 138,309 817,964 404,159 413,805 51%25% of Annual expenditures209 Studebaker/Oliver Revitalizing Grants 900,211 103,661 796,550 - 796,550 100%No reserve requirement210 DCI State Grants 396,787 185,120 211,667 - 211,667 100%To be reimbursed by grant receiptsNo reserve requirement211 DCI Administration Fund 922,560 150,856 771,704 769,274 2,430 25%25% of Annual expenditures212 DCI Grant Fund 386,567 2,680,144 (2,293,577) - (2,293,577) 100%To be reimbursed by grant receiptsGrant fund - reimbursement grants - no reserves216 Police State Seizures 199,155 - 199,155 8,000 191,155 622%25% of Annual expenditures217 Gift, Donation, Bequest 150,857 200 150,657 - 150,657 100%No reserve requirement218 Police Curfew Violations 12,913 - 12,913 250 12,663 1291%25% of Annual expenditures219 Unsafe Building 394,148 406,472 (12,324) 243,103 (255,427) -1%Balance encumbered25% of Annual expenditures220 Law Enforce. Continuing Education 573,243 35,892 537,351 148,656 388,695 90%25% of Annual expenditures221 Landlord Registration 10,006 - 10,006 - 10,006 100%No reserve requirement227 Loss Recovery Fund 705,981 120,258 585,723 - 585,723 100%No reserve requirement249 Public Safety L.O.I.T. 447,549 - 447,549 609,838 (162,289) 6%April LOIT distribution came in May8% of Annual expenditures - one month reserve251 Local Roads & Streets 4,355,010 1,676,826 2,678,184 772,127 1,906,057 87%25% of Annual expenditures257 LOIT 2016 Special Distribution 2,020,799 1,006,816 1,013,984 - 1,013,984 100%No reserve requirement258 Human Rights - Federal Grant 563,494 1,615 561,879 40,809 521,070 344%25% of Annual expenditures265 Local Road & Bridge Grant 734,078 187,583 546,494 - 546,494 100%No reserve requirement273 Morris PAC/Palais Royale Marketing 58,773 2,828 55,945 4,500 51,445 311%25% of Annual expenditures274 Morris PAC/Self-Promotion 46,889 - 46,889 12,500 34,389 94%25% of Annual expenditures280 Police Block Grants 3,943 - 3,943 - 3,943 100%No reserve requirement281 Redev Commission Rev Bonds 28,024 - 28,024 - 28,024 100%No reserve requirement289 HAZMAT 27,617 - 27,617 2,500 25,117 276%25% of Annual expenditures291 Indiana River Rescue 148,430 6,874 141,556 25,450 116,106 139%25% of Annual expenditures292 Police Grants 48,451 - 48,451 - 48,451 100%No reserve requirement294 Regional Police Academy 100,629 - 100,629 5,625 95,004 447%25% of Annual expenditures295 COPS MORE Grant 126,929 12,458 114,472 - 114,472 100%No reserve requirement299 Police Federal Drug Enforcement 137,628 - 137,628 12,750 124,878 270%25% of Annual expenditures404 County Option Income Tax 8,380,068 660,565 7,719,503 5,863,337 1,856,166 66%50% of Annual expenditures408 Economic Development Income Tax 12,831,850 665,000 12,166,851 6,034,172 6,132,679 101%50% of Annual expenditures410 Urban Develop Action Grant (UDAG) 427,178 - 427,178 - 427,178 100%No reserve requirement655 Project Releaf 804,790 - 804,790 175,511 629,279 115%25% of Annual expenditures705 Police K-9 Unit 2,901 - 2,901 505 2,396 144%25% of Annual expendituresTotal Special Revenue Funds57,733,988 9,054,371 48,679,620 32,080,315 16,599,305 Debt Service Fund312 2017 Parks Bond Debt Service - - - - - 100%No reserve requirement313 Hall of Fame Debt Service (606,956) - (606,956) - (606,956) 100%Will be reimbursed from property taxesNo reserve requirement350 2018 Fire St #9 Debt Service - - - - - 100% No reserve requirement755 South Bend Building Corporation 663,166 - 663,166 663,166 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service 461,538 - 461,538 461,538 - 100%100% cash reserves per bond covenants760 Eddy St. Commons Debt Service 2,502,714 2,500,000 2,714 - 2,714 0%100% cash reserves per bond covenantsApril 30, 2018Cash Reserve Report6 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyApril 30, 2018Capital Project Funds377 Professional Sports Development(438,447) - (438,447) - (438,447) 100%Waiting on the receipt of PSDA revenueNo reserve requirement401 Coveleski Stadium Capital 54,836 - 54,836 - 54,836 100%No reserve requirement405 Park Nonreverting Capital 113,382 17,113 96,269 63,218 33,051 38%25% of Annual expenditures406 Cumulative Capital Development 390,208 - 390,208 114,800 275,408 85%25% of Annual expenditures407 Cumulative Capital Improvement 182,923 - 182,923 69,625 113,298 66%25% of Annual expenditures412 Major Moves Construction 2,867,267 818,574 2,048,693 - 2,048,693 100%No reserve requirement416 Morris Performing Arts Center Capital 425,141 19,000 406,141 27,375 378,766 371%25% of Annual expenditures450 Palais Royale Historic Preservation 115,724 - 115,724 11,250 104,474 257%25% of Annual expenditures451 2018 Fire St #9 Capital 4,867,585 - 4,867,585 - 4,867,585 100%No reserve requirement471 2017 Parks Bond Capital 13,893,041 - 13,893,041 - 13,893,041 100%Bond fund - spend down to zero - no reserves677 Hall of Fame Capital Fund 428,699 5,658 423,041 - 423,041 100%No reserve requirement751 2015 Parks Bond Capital 1,970,321 2,530,350 (560,028) (560,028) - 100%Balance encumbered, will reduce some PO's100% cash reserves per bond covenants750 Equipment/Vehicle Leasing 2,231,692 1,725,109 506,584 506,584 - 100%100% cash reserves per bond covenants753 Smart Street Bond Capital 1,018,799 - 1,018,799 1,018,799 - 100%100% cash reserves per bond covenants759 Eddy St Commons Capital 16,129,356 16,103,750 25,606 - 25,606 0%100% cash reserves per bond covenantsTotal Capital & Debt Service Funds47,270,990 23,719,554 23,551,437 2,376,327 21,175,110 Enterprise Funds287 EMS Capital 4,383,776 266,453 4,117,323 769,614 3,347,709 134%25% of Annual expenditures288 EMS Operating 2,041,877 69,651 1,972,225 1,607,937 364,288 31%25% of Annual expenditures600 Consolidated Building Department 2,749,030 113,206 2,635,824 1,160,813 1,475,011 57%25% of Annual expenditures601 Parking Garages 1,424,143 13,179 1,410,964 313,086 1,097,878 113%25% of Annual expenditures610 Solid Waste Operations 468,558 540,814 (72,256) 549,605 (621,861) -1%High encumbrances10% of Annual expenditures611 Solid Waste Capital 354 - 354 - 354 100%No reserve requirement620 Water Works Operations 2,869,581 805,841 2,063,740 903,514 1,160,226 11%5% of Annual expenditures622 Water Works Capital 2,157,166 408,928 1,748,238 - 1,748,238 100%No reserve requirement624 Water Works Customer Deposit 1,519,590 - 1,519,590 1,519,590 - 100%100% cash reserves for customer deposits625 Water Works Sinking Fund 689,985 - 689,985 689,985 - 100%100% cash reserves per bond covenants626 Water Works Bond Reserve 1,432,471 - 1,432,471 1,432,471 - 100%100% cash reserves per bond covenants and Crowe Horwath629 Water Works Reserve - O & M 2,670,169 - 2,670,169 2,670,169 - 16.67% 16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance 1,901,767 91,986 1,809,781 158,056 1,651,725 286%25% of Annual expenditures641 Sewage Works Operations 12,404,785 2,197,255 10,207,530 2,495,020 7,712,510 20%5% of Annual expenditures642 Sewage Works Capital 7,742,305 1,807,463 5,934,842 - 5,934,842 100%No Reserves - transfer from operating account as needed643 Sewage Works Reserve - O & M 5,399,084 - 5,399,084 5,399,084 - 16.67% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking 4,676,832 - 4,676,832 4,676,832 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve 4,150,037 - 4,150,037 4,150,037 - 100%100% cash reserves per bond covenants and Crowe Horwath659 2011 Sewer Bond 146 - 146 - 146 100%Bond fund - spend down to zero - no reserves required661 2012 Sewer Bond 16,997 - 16,997 - 16,997 100%Bond fund - spend down to zero - no reserves required670 Century Center 1,698,134 3,965 1,694,169 1,139,279 554,890 37%25% of Annual expenditures671 Century Center Capital 860,421 - 860,421 800,000 60,421 4302%$800,000 Minimum per Board of Managers672 Century Center Energy Savings 280,335 - 280,335 - 280,335 100%No reserve requirementTotal Enterprise Funds61,537,543 6,318,742 55,218,801 30,435,092 24,783,709 Internal Service Funds222 Central Services 1,143,892 34,070 1,109,822 1,108,172 1,650 25%25% of Annual expenditures, excluding utility accounting224 Central Services Capital 154,015 29,855 124,160 - 124,160 100%No reserve requirement226 Liability Insurance 4,150,357 242,037 3,908,320 1,833,558 2,074,762 107%50% of Annual expenditures278 Take Home Vehicle Police 756,977 - 756,977 750,000 6,977 7570%Set dollar amount of $750,000279 IT / Innovation / 311 Call Center 2,396,903 1,036,926 1,359,978 - 1,359,978 100%Will be reimbursed through inter-fund transferNo reserve requirement711 Self-Funded Employee Benefits 10,981,380 1,117,095 9,864,286 4,536,380 5,327,906 54%25% of Annual expenditures713 Unemployment Comp Fund 216,762 - 216,762 20,000 196,762 271%25% of Annual expendituresCash Reserve Report7 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding AvailableReserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyApril 30, 2018714 Parental Leave Fund 29,422 - 29,422 38,924 (9,502) 19%New fund established 2018, building reserves25% of Annual expendituresTotal Internal Service Funds19,829,709 2,459,982 17,369,727 8,287,034 9,082,693 Trust & Agency Funds701 Firefighters Pension (1,177,891) - (1,177,891) 511,246 (1,689,137) -23%Pension payments received in June & Sept10% of Annual expenditures702 Police Pension (1,244,509) - (1,244,509) 658,345 (1,902,854) -19%Pension payments received in June & Sept10% of Annual expenditures718 State Tax Withholding Fund 272,174 - 272,174 272,174 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office 2,271,204 - 2,271,204 2,271,204 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable 854,916 - 854,916 854,916 - 100%100% cash reserves - trust & agency funds730 City Cemetery Trust 28,630 - 28,630 6,250 22,380 115%25% of Annual expendituresTotal Trust & Agency Funds1,004,525 - 1,004,524 4,574,135 (3,569,611) Total City Funds209,947,964 42,567,788 167,380,179 99,159,088 68,221,091 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 River West TIF (Airport TIF) 29,234,139 12,514,957 16,719,182 11,339,046 5,380,136 37%25% of Annual expenditures422 TIF District - West Washington 2,174,012 770,847 1,403,165 471,479 931,686 74%25% of Annual expenditures425 TIF Leighton Plaza 179,694 - 179,694 39,542 140,152 114%25% of Annual expenditures429 River East Dev TIF (Northeast TIF) 8,276,340 4,429,429 3,846,911 1,896,923 1,949,988 51%25% of Annual expenditures430 TIF Southside Development Area #1 7,827,941 3,534,571 4,293,370 1,889,007 2,404,363 57%25% of Annual expenditures435 TIF - Douglas Road 201,820 4,200 197,620 14,465 183,155 137%10% of Annual expenditures436 River East Residential (Ne Res TIF) 1,383,059 - 1,383,059 1,080,000 303,059 32%25% of Annual expendituresTotal Tax Increment Financing Funds49,277,006 21,254,004 28,023,001 16,730,462 11,292,539 Redevelopment Funds433 Redev Administration General 7,434 - 7,434 1,125 6,309 165%25% of Annual expenditures439 Certified Technology Park 616,533 - 616,533 - 616,533 100%No reserve requirement452 2018 TIF Park Bond Capital 10,825,000 - 10,825,000 - 10,825,000 100%No reserve requirement454 Airport Urban Enterprise Zone 388,813 - 388,813 - 388,813 100%No reserve requirement754 Industrial Revolving Fund 2,976,878 - 2,976,878 - 2,976,878 100%No City reserve requirement; there are program requirementsTotal Redevelopment Funds14,814,658 - 14,814,658 1,125 14,813,533 Debt Service Funds 315 Airport 2003 Debt Reserve 1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants317 Coveleski Bond Debt Reserve 520,116 - 520,116 520,116 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve 1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants351 2018 TIF Park Bond Debt Service 993,495 - 993,495 - 993,495 100% No reserve requirement752 South Bend Redevelopment Authority 200,180 - 200,180 200,180 - 100%100% cash reserves per bond covenants756 Smart Streets Debt Service Fund 1,723,184 - 1,723,184 1,723,184 - 100%100% cash reserves per bond covenantsTotal Debt Service Funds6,216,932 - 6,216,932 5,223,437 993,495 Total Redevelopment Commission Funds70,308,596 21,254,004 49,054,591 21,955,024 27,099,567 City Operations Total280,256,560 63,821,792 216,434,770 121,114,112 95,320,658 Cash Reserve Report8 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$ 02/28/18 28,378,840.88$ 21,406,184.80$ 03/31/15 33% 25% 02/28/18 46% 35%04/30/15 13,029,346.27$ 13,344,782.75$ 03/31/18 24,805,986.43$ 21,406,184.80$ 04/30/15 24% 25% 03/31/18 41% 35%05/31/15 10,341,225.60$ 13,344,782.75$ 04/30/18 21,556,070.00$ 21,406,185.00$ 05/31/15 19% 25% 04/30/18 35% 35%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 $40 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report9 Parks & Recreation - 201Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,648,649.90$ 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$ 02/28/18 3,677,158.50$ 4,104,487.00$ 03/31/15 6% 25% 02/28/18 22% 25%04/30/15 181,071.57$ 2,765,998.75$ 03/31/18 3,027,348.11$ 4,104,487.00$ 04/30/15 2% 25% 03/31/18 18% 25%05/31/15 (211,123.70)$ 2,765,998.75$ 04/30/18 2,364,865.00$ 4,104,487.00$ 05/31/15 -2% 25% 04/30/18 14% 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 $7 MILLIONSAvailable CashReserve Requirement-5%0%5%10%15%20%25%30%35%40%45%Actual PercentPercent RequirementCash Reserve Report10 Motor Vehicle Highway - 202Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 2,055,931.61$ 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$ 02/28/18 5,869,773.52$ 3,096,995.25$ 03/31/15 30% 20% 02/28/18 47% 25%04/30/15 3,452,526.78$ 2,097,077.20$ 03/31/18 6,941,414.38$ 3,096,995.25$ 04/30/15 33% 20% 03/31/18 56% 25%05/31/15 4,710,213.84$ 2,097,077.20$ 04/30/18 7,116,109.00$ 3,096,995.00$ 05/31/15 45% 20% 04/30/18 57% 25%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 $8 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report11 Liability Insurance - 226Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,019,217.44$ 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$ 02/28/18 4,268,153.20$ 1,383,558.00$ 03/31/15 172% 25% 02/28/18 154% 50%04/30/15 5,024,562.10$ 764,197.75$ 03/31/18 4,265,857.46$ 1,833,558.00$ 04/30/15 164% 25% 03/31/18 116% 50%05/31/15 4,960,310.54$ 764,197.75$ 04/30/18 3,908,320.00$ 1,833,558.00$ 05/31/15 162% 25% 04/30/18 107% 50%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 $7 MILLIONSAvailable CashReserve Requirement0%50%100%150%200%250%Actual PercentPercent RequirementCash Reserve Report12 Public Safety LOIT - 249Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 1,965,415.14$ 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$ 02/28/18 1,173,426.48$ 609,837.60$ 03/31/15 8% 20% 02/28/18 15% 8%04/30/15 1,146,259.78$ 1,449,310.20$ 03/31/18 1,061,121.69$ 609,837.60$ 04/30/15 16% 20% 03/31/18 14% 8%05/31/15 1,168,383.41$ 1,449,310.20$ 04/30/18 447,549.00$ 609,838.00$ 05/31/15 16% 20% 04/30/18 6% 8%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 $3 MILLIONSAvailable CashReserve Requirement0%5%10%15%20%25%30%Actual PercentPercent RequirementCash Reserve Report13 County Option Income Tax (COIT) - 404Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 14,064,953.63$ 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$ 02/28/18 8,283,994.47$ 5,863,336.50$ 03/31/15 79% 50% 02/28/18 71% 50%04/30/15 13,525,436.86$ 7,830,185.50$ 03/31/18 8,213,221.80$ 5,863,336.50$ 04/30/15 86% 50% 03/31/18 70% 50%05/31/15 13,483,035.78$ 7,830,185.50$ 04/30/18 7,719,503.00$ 5,863,337.00$ 05/31/15 86% 50% 04/30/18 66% 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 $16 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%160%Actual PercentPercent RequirementCash Reserve Report14 Economic Development Income Tax (EDIT) - 408Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 9,278,816.60$ 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$ 02/28/18 13,388,685.09$ 6,034,172.00$ 03/31/15 93% 50% 02/28/18 111% 50%04/30/15 10,291,604.12$ 4,813,809.00$ 03/31/18 12,354,918.00$ 6,034,172.00$ 04/30/15 107% 50% 03/31/18 102% 50%05/31/15 10,408,959.43$ 4,813,809.00$ 04/30/18 12,166,851.00$ 6,034,172.00$ 05/31/15 108% 50% 04/30/18 101% 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 $16 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%Actual PercentPercent RequirementCash Reserve Report15 Self-Funded Employee Benefits - 711Date Available CashReserve Requirement Date Available CashReserve Requirement Date Actual PercentPercent Requirement Date Actual PercentPercent Requirement02/28/14 5,189,194.64$ 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$ 02/28/18 9,226,573.04$ 4,536,379.50$ 03/31/15 26% 25% 02/28/18 51% 25%04/30/15 4,140,504.23$ 4,174,233.75$ 03/31/18 10,607,674.90$ 4,536,379.50$ 04/30/15 25% 25% 03/31/18 58% 25%05/31/15 4,243,077.17$ 4,174,233.75$ 04/30/18 9,864,286.00$ 4,536,380.00$ 05/31/15 25% 25% 04/30/18 54% 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%70%Actual PercentPercent RequirementCash Reserve Report16 City of South BendMonth of:April 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 $25,939,980.50 $1,327,236.52 $4,718,388.03 $22,380.03 $0.00 $0.00 $22,571,209.02 $0.00$22,571,209.02$443,396.68Special Revenue Funds102 RAINY DAY FUND 10,327,965.80 0.00 0.00 8,423.73 0.00 0.00 10,336,389.53 0.0010,336,389.530.00201 PARKS & RECREATION 3,702,619.31 456,000.16 1,006,917.78 3,258.89 0.00 0.00 3,154,960.58 0.003,154,960.580.00202 MOTOR VEHICLE HIGHWAY 7,215,481.49 736,535.52 618,500.09 5,391.20 0.00 0.00 7,338,908.12 0.007,338,908.120.00203 RECREATION - NONREVERTING 921,692.56 82,085.96 48,224.25 718.69 0.00 0.00 956,272.96 0.00956,272.960.00209 STUDEBAKER/OLIVER REVERTING GRANTS 899,477.96 0.00 0.00 732.99 0.00 0.00 900,210.95 0.00900,210.95300,000.00210 DEPT COMMUNITY INVESTMENT STATE GRANTS 414,451.26 0.00 18,002.61 338.04 0.00 0.00 396,786.69 0.00396,786.690.00211 DCI OPERATING FUND 1,166,209.13 10,707.13 255,055.89 699.75 0.00 0.00 922,560.12 0.00922,560.120.00212 DEPARTMENT OF COMMUNITY INVESTMENT 481,609.51 161,468.06 256,594.91 84.07 0.00 0.00 386,566.73 0.00386,566.730.00216 POLICE STATE SEIZURES 198,992.41 0.00 0.00 162.30 0.00 0.00 199,154.71 0.00199,154.710.00217 GIFT, DONATION, BEQUEST 150,775.50 322.60 350.00 108.91 0.00 0.00 150,857.01 0.00150,857.010.00218 POLICE CURFEW VIOLATIONS 12,902.05 0.00 0.00 10.53 0.00 0.00 12,912.58 0.0012,912.580.00219 UNSAFE BUILDING 433,052.45 8,553.85 47,709.50 251.24 0.00 0.00 394,148.04 0.00394,148.040.00220 LAW ENFORCEMENT CONTINUING EDUCATION 569,536.93 15,620.07 12,365.99 452.18 0.00 0.00 573,243.19 0.00573,243.190.00221 LANDLORD REGISTRATION 9,992.42 5.00 0.00 8.13 0.00 0.00 10,005.55 0.0010,005.550.00227 LOSS RECOVERY FUND 713,798.34 0.00 8,400.00 582.97 0.00 0.00 705,981.31 0.00705,981.310.00249 PUBLIC SAFETY L.O.I.T. 1,061,121.69 2,775.58 617,194.50 846.16 0.00 0.00 447,548.93 0.00447,548.930.00251 LOCAL ROADS & STREETS 3,792,071.22 620,704.57 60,840.46 3,074.880.00 0.00 4,355,010.21 0.004,355,010.210.00257 LOIT 2016 SPECIAL DISTRIBUTION 2,049,276.24 16,658.15 46,828.641,693.37 0.00 0.00 2,020,799.12 0.002,020,799.120.00258 HUMAN RIGHTS - FEDERAL GRANT 571,938.00 3,490.00 82,075.99 403.81 0.00 0.00 493,755.82 69,738.08563,493.900.00265 LOCAL ROAD & BRIDGE GRANT 988,835.70 0.00 255,564.53 806.55 0.00 0.00 734,077.72 0.00734,077.720.00273 MORRIS PAC/PALAIS ROYALE MARKETING 58,718.75 8.00 0.00 46.26 0.000.00 58,773.01 0.0058,773.010.00274 MORRIS PAC SELF-PROMOTION 19,336.74 27,540.00 0.00 11.94 0.00 0.0046,888.68 0.0046,888.680.00280 POLICE BLOCK GRANTS 3,940.16 0.00 0.00 3.21 0.00 0.00 3,943.37 0.003,943.370.00281 DEPT. COMMUNITY INVESTMENT - REV BONDS 28,001.61 0.00 0.00 22.830.00 0.00 28,024.44 0.0028,024.440.00289 HAZMAT 27,594.66 0.00 0.00 22.50 0.00 0.00 27,617.16 0.0027,617.160.00291 INDIANA RIVER RESCUE 143,611.64 6,000.00 1,295.76 113.98 0.00 0.00148,429.86 0.00148,429.860.00292 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 100,242.03 3,100.00 2,794.71 81.38 0.00 0.00 100,628.70 0.00100,628.700.00295 COPS MORE GRANT 126,713.64 946.08 840.00 109.77 0.00 0.00 126,929.49 0.00126,929.490.00299 POLICE FEDERAL DRUG ENFORCEMENT 137,430.40 0.00 0.00 197.26 0.00 0.00 137,627.66 0.00137,627.660.00404 COUNTY OPTION INCOME TAX 8,780,785.09 33,613.15 441,650.05 7,320.17 0.00 0.00 8,380,068.36 0.008,380,068.36934,521.00408 ECONOMIC DEVELOPMENT INCOME TAX 13,508,820.84 113.65 688,868.72 11,784.71 0.00 0.00 12,831,850.48 0.0012,831,850.480.00410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 451,034.33 9,377.00 33,601.60 367.87 0.00 0.00 427,177.60 0.00427,177.60(934,521.00)655 PROJECT RELEAF 794,137.27 37,051.85 27,131.88 732.44 0.00 0.00 804,789.68 0.00804,789.680.00705 POLICE K-9 UNIT 2,898.59 0.00 0.00 2.36 0.00 0.00 2,900.95 0.002,900.950.00Total Special Revenue Funds59,913,516.22 2,232,676.38 4,530,807.86 48,865.07 0.00 0.00 57,664,249.81 69,738.0857,733,987.89300,000.00 Debt Service Fund313 HALL OF FAME DEBT SERVICE (580,943.69)0.00 26,043.94 31.57 0.00 0.00(606,956.06)0.00(606,956.06)0.00755 SB BUILDING CORPORATION 665,202.29 0.00 2,500.00 463.94 0.00 0.00 663,166.23 0.00663,166.230.00757 2015 PARKS BOND DEBT SERVICE 431,081.82 30,365.78 0.00 90.52 0.000.00 461,538.12 0.00461,538.120.00760 EDDY ST. COMMONS DEBT SERVICE 2,502,329.64 0.00 0.00 383.92 0.00 0.00 2,502,713.56 0.002,502,713.560.00Capital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT(438,447.26)0.00 0.00 0.00 0.00 0.00(438,447.26)0.00(438,447.26)0.00401 COVELESKI STADIUM CAPITAL 54,791.34 0.00 0.00 44.69 0.00 0.00 54,836.03 0.0054,836.030.00405 PARK NONREVERTING CAPITAL 119,821.32 697.00 7,190.62 54.35 0.00 0.00 113,382.05 0.00113,382.050.00406 CUMULATIVE CAPITAL DEVELOPMENT 400,592.56 0.00 10,711.49 326.730.00 0.00 390,207.80 0.00390,207.800.00407 CUMULATIVE CAPITAL IMPROVEMENT 182,774.16 0.00 0.00 149.01 0.00 0.00 182,923.17 0.00182,923.170.00412 MAJOR MOVES CONSTRUCTION 2,864,964.93 0.00 112.50 2,414.84 0.00 0.00 2,867,267.27 0.002,867,267.274,441,248.80416 MORRIS PERFORMING ARTS CENTER CAPITAL 397,821.66 27,540.00 566.19 345.74 0.00 0.00 425,141.21 0.00425,141.210.00450 PALAIS ROYALE HISTORIC PRESERVATION 114,828.24 802.84 0.00 93.380.00 0.00 115,724.46 0.00115,724.460.00451 2018 FIRE STATION #9 CAPITAL 4,864,008.20 3,175.00 0.00 401.35 0.00 0.00 4,867,584.55 0.004,867,584.550.00471 2017 PARKS BOND CAPITAL 13,881,734.66 0.00 0.00 11,306.44 0.00 0.00 13,893,041.10 0.0013,893,041.100.00677 HALL OF FAME CAPITAL FUND 431,528.57 0.00 3,184.81 355.35 0.00 0.00 428,699.11 0.00428,699.11(443,396.68)750 EQUIPMENT / VEHICLE LEASING 2,361,853.04 0.00 130,671.25 510.57 0.00 0.00 2,231,692.36 0.002,231,692.360.00Cash Reserve Report17 City of South BendMonth of:April 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)751 2015 PARKS BOND CAPITAL 2,390,644.58 0.00 420,751.39 428.30 0.00 0.00 1,970,321.49 0.001,970,321.490.00753 SMART STREET BOND CAPITAL 1,022,485.31 0.00 3,843.11 157.27 0.00 0.00 1,018,799.47 0.001,018,799.470.00759 EDDY ST COMMONS CAPITAL 16,129,351.59 0.00 0.00 3.93 0.00 0.00 16,129,355.52 0.0016,129,355.520.00Total Capital & Debt Service Funds47,796,422.96 62,580.62 605,575.30 17,561.90 0.00 0.00 47,270,990.18 0.0047,270,990.183,997,852.12Enterprise Funds287 EMS CAPITAL 4,357,753.04 73,780.00 51,610.03 3,852.50 0.00 0.00 4,383,775.51 0.004,383,775.510.00288 EMS OPERATING 2,040,077.83 447,236.42 446,830.72 1,393.06 0.00 0.00 2,041,876.59 0.002,041,876.590.00600 CONSOLIDATED BUILDING DEPARTMENT 2,819,326.07 230,546.54 303,050.63 2,208.13 0.00 0.00 2,749,030.11 0.002,749,030.110.00601 PARKING GARAGES 1,331,976.37 119,975.47 28,873.00 1,063.72 0.00 0.00 1,424,142.56 0.001,424,142.56(1,469,498.00)610 SOLID WASTE OPERATIONS 527,609.92 435,466.15 411,841.33 423.30 0.00 83,100.00 468,558.04 0.00468,558.040.00611 SOLID WASTE CAPITAL 917.64 0.00 83,664.94 0.89 83,100.00 0.00 353.59 0.00353.590.00620 WATER WORKS OPERATIONS 2,986,362.14 1,486,118.89 1,443,212.86 2,185.34 3,722.27 165,595.00 2,869,580.78 0.002,869,580.780.00622 WATER WORKS CAPITAL 2,155,408.32 0.00 0.00 1,758.00 0.00 0.00 2,157,166.32 0.002,157,166.320.00624 WATER WORKS CUSTOMER DEPOSIT 1,519,906.74 10,716.03 11,032.64 1,241.31 0.00 1,241.31 1,519,590.13 0.001,519,590.130.00625 WATER WORKS SINKING FUND 524,390.10 0.00 0.00 301.55 165,595.00 301.55 689,985.10 0.00689,985.100.00626 WATER WORKS BOND RESERVE 1,431,299.19 0.00 0.00 1,171.74 0.00 0.001,432,470.93 0.001,432,470.930.00629 WATER WORKS RESERVE - O & M 2,670,169.40 0.00 0.00 2,179.41 0.002,179.41 2,670,169.40 0.002,670,169.400.00640 SEWER REPAIR INSURANCE 1,898,544.23 52,757.69 51,098.56 1,563.940.00 0.00 1,901,767.30 0.001,901,767.300.00641 SEWAGE WORKS OPERATIONS 12,678,907.74 3,533,665.59 2,059,755.1010,591.70 4,406.70 1,763,031.54 12,404,785.09 0.0012,404,785.090.00642 SEWAGE WORKS CAPITAL 6,736,802.46 0.00 0.00 5,502.31 1,000,000.000.00 7,742,304.77 0.007,742,304.770.00643 SEWAGE WORKS RESERVE - O & M 5,399,084.29 0.00 0.00 4,406.70 0.004,406.70 5,399,084.29 0.005,399,084.290.00649 SEWAGE WORKS BOND SINKING 3,911,172.15 0.00 0.00 2,628.74 763,031.54 0.00 4,676,832.43 0.004,676,832.430.00653 SEWAGE WORKS DEBT SERVICE RESERVE 4,146,064.82 0.00 0.00 3,972.16 0.00 0.00 4,150,036.98 0.004,150,036.980.00659 2011 SEWER BOND 145.74 0.00 0.00 0.12 0.00 0.00 145.86 0.00145.860.00661 2012 SEWER BOND 143,668.12 0.00 126,788.12 117.06 0.00 0.00 16,997.06 0.0016,997.060.00670 CENTURY CENTER 1,830,506.95 1,851,321.45 1,983,694.04 0.00 0.00 0.00 1,698,134.36 0.001,698,134.360.00671 CENTURY CENTER CAPITAL 865,492.52 865,492.52 870,708.41 144.00 0.00 0.00 860,420.63 0.00860,420.630.00672 CENTURY CENTER ENERGY SAVINGS 280,326.76 0.00 0.00 8.38 0.00 0.00 280,335.14 0.00280,335.140.00Total Enterprise Funds60,255,912.54 9,107,076.75 7,872,160.38 46,714.06 2,019,855.51 2,019,855.51 61,537,542.97 0.0061,537,542.97(1,469,498.00)Internal Service Funds222 CENTRAL SERVICES 1,087,051.33 1,145,899.08 1,089,562.94 504.41 0.00 0.00 1,143,891.88 0.001,143,891.880.00224 CENTRAL SERVICES CAPITAL 155,987.54 0.00 2,100.00 127.22 0.00 0.00154,014.76 0.00154,014.760.00226 LIABILITY INSURANCE 4,513,249.89 172,148.68 538,648.92 3,607.77 0.00 0.00 4,150,357.42 0.004,150,357.420.00278 TAKE HOME VEHICLE POLICE 756,120.83 240.00 0.00 616.61 0.00 0.00 756,977.44 0.00756,977.440.00279 INNOVATION & TECHNOLOGY 311 CALL CENTER 2,070,605.64 676,684.60 351,832.20 1,445.24 0.00 0.00 2,396,903.28 0.002,396,903.280.00711 SELF-FUNDED EMPLOYEE BENEFITS 11,772,445.00 1,525,612.46 2,325,883.37 9,206.15 0.00 0.00 10,981,380.24 0.0010,981,380.240.00713 UNEMPLOYMENT COMP FUND 221,062.61 0.00 4,483.00 181.91 0.00 0.00 216,761.52 0.00216,761.520.00714 PARENTAL LEAVE FUND 25,603.44 12,884.89 9,075.92 9.99 0.00 0.00 29,422.40 0.0029,422.400.00Total Internal Service Funds20,602,126.28 3,533,469.71 4,321,586.35 15,699.30 0.00 0.00 19,829,708.94 0.0019,829,708.940.00Trust & Agency Funds701 FIREFIGHTERS PENSION (801,370.54)0.00 376,520.56 0.00 0.00 0.00(1,177,891.10)0.00(1,177,891.10)0.00702 POLICE PENSION (724,493.44)212.96 520,228.43 0.00 0.00 0.00(1,244,508.91)0.00(1,244,508.91)0.00709 PAYROLL FUND 0.00 8,336,881.83 8,336,881.83 0.00 0.00 0.00 0.00 0.000.000.00718 STATE TAX DEDUCTION FUND 571,535.77 272,174.15 571,535.77 0.00 0.00 0.00 272,174.15 0.00272,174.150.00725 MORRIS / PALAIS BOX OFFICE 3,396,939.32 0.00 1,125,735.44 0.00 0.00 0.00 2,271,203.88 0.002,271,203.880.00726 POLICE DISTRIBUTIONS PAYABLE 836,604.00 854,925.55 836,613.19 0.00 0.00 0.00 854,916.36 0.00854,916.360.00730 CITY CEMETERY TRUST 28,607.12 0.00 0.00 23.33 0.00 0.00 28,630.45 0.0028,630.450.00Total Trust & Agency Funds3,307,822.23 9,464,194.49 11,767,515.22 23.33 0.00 0.00 1,004,524.83 0.001,004,524.830.00Total City Funds217,815,780.73 25,727,234.47 33,816,033.14 151,243.69 2,019,855.51 2,019,855.51 209,878,225.75 69,738.08 209,947,963.83 3,271,750.80Cash Reserve Report18 City of South BendMonth of:April 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 27,220,456.73 4,465,814.27 2,475,376.53 20,975.51 2,269.02 0.00 29,234,139.00 0.0029,234,139.00(300,000.00)422 TIF DISTRICT - WEST WASHINGTON 2,213,099.06 0.00 40,892.08 1,805.05 0.00 0.00 2,174,012.03 0.002,174,012.030.00425 TIF LEIGHTON PLAZA 180,227.83 6,866.15 7,529.26 129.65 0.00 0.00 179,694.37 0.00179,694.370.00429 TIF RIVER EAST DEV (NE) 8,388,808.18 0.00 119,324.09 6,855.56 0.00 0.00 8,276,339.65 0.008,276,339.650.00430 TIF SOUTHSIDE DEVELOPMENT AREA #1 7,856,579.59 0.00 35,047.50 6,409.35 0.00 0.00 7,827,941.44 0.007,827,941.440.00435 TIF DOUGLAS ROAD 201,655.92 0.00 0.00 164.48 0.00 0.00 201,820.40 0.00201,820.400.00436 TIF RIVER EAST RES (NE RE) 1,383,053.23 0.00 0.00 5.88 0.00 0.00 1,383,059.11 0.001,383,059.11(2,971,750.80)Total Tax Increment Financing Funds47,443,880.54 4,472,680.42 2,678,169.46 36,345.48 2,269.02 0.00 49,277,006.00 0.0049,277,006.00(3,271,750.80)Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 7,427.51 0.00 0.00 6.05 0.000.00 7,433.56 0.007,433.560.00439 CERTIFIED TECHNOLOGY PARK 616,030.30 0.00 0.00 502.44 0.00 0.00 616,532.74 0.00616,532.740.00452 2018 TIF PARK BOND CAPITAL 0.00 11,818,495.00 993,495.00 0.00 0.00 0.00 10,825,000.00 0.0010,825,000.000.00454 AIRPORT URBAN ENTERPRISE ZONE 388,496.50 0.00 0.00 316.86 0.00 0.00 388,813.36 0.00388,813.360.00754 INDUSTRIAL REVOLVING FUND 2,966,104.00 7,626.00 8,250.00 11,398.00 0.00 0.00 2,976,878.00 0.002,976,878.000.00Total Redevelopment Funds3,978,058.31 7,626.00 8,250.00 12,223.35 0.00 0.00 3,989,657.66 0.003,989,657.660.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,040,462.24 0.00 0.00 849.24 0.00 849.24 1,040,462.24 0.001,040,462.240.00317 COVELESKI BOND DEBT RESERVE 519,692.03 0.00 0.00 423.87 0.00 0.00 520,115.90 0.00520,115.900.00328 SBCDA 2003 DEBT RESERVE 1,739,494.86 0.00 0.00 1,419.78 0.00 1,419.78 1,739,494.86 0.001,739,494.860.00351 2018 TIF PARK BOND DEBT SERVICE 0.00 993,495.00 0.00 0.00 0.00 0.00 993,495.00 0.00993,495.000.00752 SB REDEVELOPMENT AUTHORITY 523,292.19 0.00 324,220.13 1,107.62 0.00 0.00 200,179.68 0.00200,179.680.00756 SMARTS STREETS DEBT SERVICE 1,722,920.08 0.00 0.00 264.29 0.00 0.00 1,723,184.37 0.001,723,184.370.00Total Debt Service Funds5,545,861.40 993,495.00 324,220.13 4,064.80 0.00 2,269.02 6,216,932.05 0.006,216,932.050.00Total Redevelopment Commission Funds56,967,800.25 17,292,296.42 4,004,134.59 52,633.63 2,269.02 2,269.0270,308,595.71 0.00 70,308,595.71(3,271,750.80)City Operations Total274,783,580.98 43,019,530.89 37,820,167.73 203,877.32 2,022,124.53 2,022,124.53 280,186,821.46 69,738.08 280,256,559.54 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 Account184,014,599.42 109,635.61 0.00 (65,509.76) 0.00 122,834.93 183,935,890.34 183,935,890.34Cash Reserve Report19