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2018-07 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 July 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 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 212, 312, 313, 377, and 701 have negative cash balances. - The DCI Grant Fund 212 is reimbursed by grants. Some grants require the City to spend the money prior to receiving the grant. The fund can have a negative balance when the City is waiting for a grant reimbursement. - The 2017 Parks Bond Debt Service Fund 312 and the Hall of Fame Debt Service Fund 313 receive property tax revenue in June and December, but still have to make a debt payments in January and July. - The Professional Sports Development Area Fund 377 hasn't received its PSDA revenue yet, but still had to make debt payments in January and July. - The Firefighter's Pension Fund 701 receives reimbursement from the State in June and September. This fund can a have a negative balance when it is waiting to be reimbursed by the State. 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 Available Reserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyInsufficient Balances211 DCI Administration Fund 665,611 155,836 509,775 769,274 (259,499) 17% Receives quarterly transfers25% of Annual expenditures219 Unsafe Building 451,773 353,966 97,807 243,103 (145,296) 10% Balance encumbered25% of Annual expenditures222 Central Services 1,034,645 35,508 999,138 1,108,172 (109,034) 23% Just under reserve requirement25% of Annual expenditures, excluding utility accounting610 Solid Waste Operations 488,466 287,701 200,765 549,605 (348,840) 4% High encumbrances10% of Annual expenditures701 Firefighters Pension (81,865) - (81,865) 511,246 (593,111) -2% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension 347,490 - 347,490 658,345 (310,855) 5% Pension payments received in June & Sept10% of Annual expenditures714 Parental Leave Fund 36,919 - 36,919 38,924 (2,005) 24% New fund established 2018, building reserves25% of Annual expenditures2,943,040 833,010 2,110,029 3,878,669 (1,768,640) Meets or Exceeds Requirements101 General Fund 35,602,376 649,311 34,953,065 21,640,751 13,312,314 57% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day Fund 10,373,853 - 10,373,853 9,745,767 628,086 3%3% of total expenditures in previous fiscal year201 Parks & Recreation 6,505,768 755,318 5,750,449 4,070,515 1,679,934 35% Property tax distribution received in June & Dec25% of Annual expenditures202 Motor Vehicle Highway 8,078,754 298,343 7,780,411 3,098,495 4,681,916 63%25% of Annual expenditures203 Recreation - Nonreverting 906,969 117,348 789,621 435,101 354,520 45%25% of Annual expenditures216 Police State Seizures 203,509 852 202,657 8,000 194,657 633%25% of Annual expenditures218 Police Curfew Violations 13,034 604 12,430 250 12,180 1243%25% of Annual expenditures220 Law Enforce. Continuing Education 566,246 43,428 522,818 148,656 374,162 88%25% of Annual expenditures226 Liability Insurance 3,253,175 102,930 3,150,245 1,846,271 1,303,974 85%50% of Annual expenditures249 Public Safety L.O.I.T. 1,725,767 - 1,725,767 609,838 1,115,929 23% 8% of Annual expenditures - one month reserve251 Local Roads & Streets 4,232,460 936,007 3,296,453 854,627 2,441,826 96%25% of Annual expenditures258 Human Rights - Federal Grant 559,659 12,928 546,731 40,809 505,922 335%25% of Annual expenditures273 Morris PAC/Palais Royale Marketing 58,986 2,225 56,760 4,500 52,260 315%25% of Annual expenditures274 Morris PAC/Self-Promotion 66,442 - 66,442 12,500 53,942 133%25% of Annual expenditures278 Take Home Vehicle Police 760,606 - 760,606 750,000 10,606 7606%Set dollar amount of $750,000287 EMS Capital 4,194,410 206,213 3,988,197 847,433 3,140,764 118%25% of Annual expenditures288 EMS Operating 2,018,224 60,310 1,957,914 1,607,937 349,977 30%25% of Annual expenditures289 HAZMAT 25,857 2,177 23,680 2,500 21,180 237%25% of Annual expenditures291 Indiana River Rescue 180,414 19,135 161,278 25,450 135,828 158%25% of Annual expenditures294 Regional Police Academy 99,194 - 99,194 5,625 93,569 441%25% of Annual expenditures299 Police Federal Drug Enforcement 138,286 - 138,286 12,750 125,536 271%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 522,001 - 522,001 522,001 - 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) 33,059,186 11,925,756 21,133,430 11,339,046 9,794,384 47%25% of Annual expenditures351 2018 TIF Park Bond Debt Svc Reserve 993,495 - 993,495 - 993,495 100% 100% debt service reserve per bond covenants404 County Option Income Tax 11,101,874 733,121 10,368,753 6,000,837 4,367,916 86%50% of Annual expenditures405 Park Nonreverting Capital 110,514 19,060 91,454 69,468 21,986 33%25% of Annual expenditures406 Cumulative Capital Development 455,163 - 455,163 114,800 340,363 99%25% of Annual expenditures407 Cumulative Capital Improvement 320,406 - 320,406 69,625 250,781 115%25% of Annual expenditures408 Economic Development Income Tax 15,826,135 467,969 15,358,167 6,107,297 9,250,870 126%50% of Annual expenditures416 Morris Performing Arts Center Capital 397,991 34,600 363,391 46,025 317,366 197%25% of Annual expenditures422 TIF District - West Washington 2,286,199 1,268,426 1,017,773 471,479 546,294 54%25% of Annual expenditures425 TIF Leighton Plaza 180,271 - 180,271 39,542 140,729 114%25% of Annual expenditures429 River East Dev TIF (Northeast TIF) 9,650,169 4,568,827 5,081,342 1,896,923 3,184,419 67%25% of Annual expenditures430 TIF Southside Development Area #1 8,952,474 3,448,687 5,503,787 1,889,007 3,614,780 73%25% of Annual expenditures433 Redev Administration General 35,025 - 35,025 1,125 33,900 778%25% of Annual expenditures435 TIF - Douglas Road 202,552 4,200 198,352 14,465 183,887 137%10% of Annual expenditures436 River East Residential (Ne Res TIF) 3,752,531 - 3,752,531 1,080,000 2,672,531 87%25% of Annual expenditures450 Palais Royale Historic Preservation 121,359 - 121,359 11,250 110,109 270%25% of Annual expenditures600 Consolidated Building Department 2,410,842 83,603 2,327,240 1,160,813 1,166,427 50%25% of Annual expenditures601 Parking Garages 1,268,937 39,447 1,229,490 313,086 916,404 98%25% of Annual expenditures620 Water Works Operations 2,921,719 760,385 2,161,333 903,514 1,257,819 12%5% of Annual expenditures624 Water Works Customer Deposit 1,515,616 - 1,515,616 1,515,616 - 100%100% cash reserves for customer deposits625 Water Works Sinking Fund 902,804 - 902,804 902,804 - 100%100% cash reserves per bond covenantsJuly 31, 2018Cash Reserve Report3 City of South BendCash Reserves Summary by Fund StatusCashActualFundFund NameCash Outstanding Available Reserve% ofBalance Encumb. Cash Requirement Variance BudgetNotesCash Reserve PolicyJuly 31, 2018626 Water Works Bond Reserve1,437,666 - 1,437,6661,437,666 - 100%100% cash reserves per bond covenants and Crowe Horwath629 Water Works Reserve - O & M2,670,169 - 2,670,1692,670,169 - 16.67%16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance1,920,454 120,464 1,799,990 158,056 1,641,934 285%25% of Annual expenditures641 Sewage Works Operations11,469,229 3,044,618 8,424,6112,506,017 5,918,594 17%5% of Annual expenditures643 Sewage Works Reserve - O & M5,399,084 - 5,399,0845,385,244 13,840 17%16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking5,999,356 - 5,999,3565,999,356 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve 4,165,583 - 4,165,5834,165,583 - 100%100% cash reserves per bond covenants and Crowe Horwath655 Project Releaf773,134 - 773,134175,511 597,623 110%25% of Annual expenditures670 Century Center2,107,512 21,509 2,086,0041,139,279 946,725 46%25% of Annual expenditures671 Century Center Capital855,837 - 855,837800,000 55,837 4279%$800,000 Minimum per Board of Managers705 Police K-9 Unit2,911 - 2,911505 2,406 144%25% of Annual expenditures711 Self-Funded Employee Benefits11,782,260 746,149 11,036,1114,536,380 6,499,731 61%25% of Annual expenditures713 Unemployment Comp Fund207,793 - 207,79320,000 187,793 260%25% of Annual expenditures718State Tax Withholding Fund284,476 - 284,476284,476 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office2,199,577 - 2,199,5772,199,577 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable857,335 - 857,335857,335 - 100%100% cash reserves - trust & agency funds730 City Cemetery Trust28,734 - 28,734 6,250 22,484 115%25% of Annual expenditures752 South Bend Redevelopment Authority47,471 - 47,471 47,471 - 100%100% cash reserves per bond covenants753 Smart Street Bond Capital70,230 - 70,230 70,230 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation665,147 - 665,147665,147 - 100%100% cash reserves per bond covenants756 Smart Streets Debt Service Fund1,722,545 - 1,722,5451,722,545 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service587,975 - 587,975587,975 - 100%100% cash reserves per bond covenants760 Eddy St. Commons Debt Service2,504,181 2,500,000 4,181 4,181 - 100%100% cash reserves per bond covenants237,089,870 32,993,950 204,095,917 118,455,408 85,640,509 No Reserve Requirements209 Studebaker/Oliver Revitalizing Grants972,264 87,505 884,758 - 884,758100%No reserve requirement - Grant fund - spend down to zero210 DCI State Grants 360,531 128,120 232,411 - 232,411100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero212 DCI Grant Fund(129,406) 2,178,556 (2,307,962) - (2,307,962)100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest143,944 23,056 120,888 - 120,888100%No reserve requirement221 Landlord Registration10,042 - 10,042- 10,042100%No reserve requirement224 Central Services Capital113,251 1 113,250 - 113,250100%No reserve requirement - Capital fund - spend down to zero227 Loss Recovery Fund 699,041 110,764 588,277 - 588,277100%No reserve requirement257 LOIT 2016 Special Distribution2,457,270 933,784 1,523,486 - 1,523,486100%No reserve requirement265 Local Road & Bridge Grant22,541 821,223 (798,682) - (798,682)100% Over encumbered, fund is being reviewedNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center2,443,101 792,414 1,650,687 - 1,650,687100% Reimbursed through inter-fund transferNo reserve requirement280 Police Block Grants3,958 - 3,958 - 3,958100%No reserve requirement - Grant fund - spend down to zero292 Police Grants48,451 - 48,451- 48,451100%No reserve requirement - Grant fund - spend down to zero295 COPS MORE Grant119,264 2,850 116,414- 116,414100%No reserve requirement - Grant fund - spend down to zero312 2017 Parks Bond Debt Service(188,661) - (188,661) - (188,661)100% Will be reimbursed from property taxes in DecNo reserve requirement313 Hall of Fame Debt Service (358,411) - (358,411) - (358,411)100% Will be reimbursed from property taxes in DecNo reserve requirement377 Professional Sports Development(783,696) - (783,696) - (783,696)100% Waiting on the receipt of PSDA revenueNo reserve requirement401 Coveleski Stadium Capital55,035 - 55,035- 55,035100%No reserve requirement - Capital fund - spend down to zero410 Urban Develop Action Grant (UDAG)395,123 - 395,123- 395,123100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction2,894,513 506,339 2,388,174- 2,388,174100%No reserve requirement - Capital fund - spend down to zero439 Certified Technology Park618,767 - 618,767- 618,767100%No reserve requirement451 2018 Fire St #9 Capital4,775,544 3,542,821 1,232,724- 1,232,724100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital10,793,786 548,717 10,245,069- 10,245,069100%No reserve requirement - Bond capital fund - spend down to zero454Airport Urban Enterprise Zone390,223 - 390,223- 390,223100%No reserve requirement471 2017 Parks Bond Capital13,532,902 80,684 13,452,218- 13,452,218100%Bond fund - spend down to zero - no reserves611 Solid Waste Capital1,240 - 1,240- 1,240100%No reserve requirement - Capital fund - spend down to zero622 Water Works Capital1,948,484 289,579 1,658,905- 1,658,905100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital10,144,450 2,005,890 8,138,560- 8,138,560100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672 Century Center Energy Savings239,668 - 239,668- 239,668100%No reserve requirement677 Hall of Fame Capital Fund426,302 4,373 421,928- 421,928100%No reserve requirement - Capital fund - spend down to zero750 Equipment/Vehicle Leasing6,519,641 4,007,242 2,512,399 - 2,512,399100%No reserve requirement - Capital lease fund - spend down to zero751 2015 Parks Bond Capital1,692,237 1,334,662 357,576 - 357,576100%No reserve requirement - Bond capital fund - spend down to zeroCash Reserve Report4 City of South BendCash Reserves Summary by Fund StatusCashActualFundFund NameCash Outstanding Available Reserve% ofBalance Encumb. Cash Requirement Variance BudgetNotesCash Reserve PolicyJuly 31, 2018754 Industrial Revolving Fund2,767,191 - 2,767,191- 2,767,191100%No City reserve requirement; there are program requirements759 Eddy St Commons Capital13,846,732 16,103,750 (2,257,018) - (2,257,018)100% Over encumbered, fund is being reviewedNo reserve requirement - Bond capital fund - spend down to zero76,975,319 33,502,329 43,472,992- 43,472,992City Operations Total317,008,229 67,329,289 249,678,938 122,334,077 127,344,861 Note: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserve Report5 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding Available Reserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyCity Controlled Funds101 General Fund 35,602,376 649,311 34,953,065 21,640,751 13,312,314 57% Property tax distribution received in June & Dec35% of Annual expendituresSpecial Revenue Funds102 Rainy Day Fund 10,373,853 - 10,373,853 9,745,767 628,086 3%3% of total expenditures in previous fiscal year201 Parks & Recreation 6,505,768 755,318 5,750,449 4,070,515 1,679,934 35% Property tax distribution received in June & Dec25% of Annual expenditures202 Motor Vehicle Highway 8,078,754 298,343 7,780,411 3,098,495 4,681,916 63%25% of Annual expenditures203 Recreation - Nonreverting 906,969 117,348 789,621 435,101 354,520 45%25% of Annual expenditures209 Studebaker/Oliver Revitalizing Grants 972,264 87,505 884,758 - 884,758 100%No reserve requirement - Grant fund - spend down to zero210 DCI State Grants 360,531 128,120 232,411 - 232,411 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero211 DCI Administration Fund 665,611 155,836 509,775 769,274 (259,499) 17% Receives quarterly transfers25% of Annual expenditures212 DCI Grant Fund(129,406) 2,178,556 (2,307,962) - (2,307,962) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero216 Police State Seizures 203,509 852 202,657 8,000 194,657 633%25% of Annual expenditures217 Gift, Donation, Bequest 143,944 23,056 120,888 - 120,888 100%No reserve requirement218 Police Curfew Violations 13,034 604 12,430 250 12,180 1243%25% of Annual expenditures219 Unsafe Building 451,773 353,966 97,807 243,103 (145,296) 10% Balance encumbered25% of Annual expenditures220 Law Enforce. Continuing Education 566,246 43,428 522,818 148,656 374,162 88%25% of Annual expenditures221 Landlord Registration 10,042 - 10,042 - 10,042 100%No reserve requirement227 Loss Recovery Fund 699,041 110,764 588,277 - 588,277 100%No reserve requirement249 Public Safety L.O.I.T. 1,725,767 - 1,725,767 609,838 1,115,929 23% 8% of Annual expenditures - one month reserve251 Local Roads & Streets 4,232,460 936,007 3,296,453 854,627 2,441,826 96%25% of Annual expenditures257 LOIT 2016 Special Distribution 2,457,270 933,784 1,523,486 - 1,523,486 100%No reserve requirement258 Human Rights - Federal Grant 559,659 12,928 546,731 40,809 505,922 335%25% of Annual expenditures265 Local Road & Bridge Grant 22,541 821,223 (798,682) - (798,682) 100% Over encumbered, fund is being reviewedNo reserve requirement - Grant fund - spend down to zero273 Morris PAC/Palais Royale Marketing 58,986 2,225 56,760 4,500 52,260 315%25% of Annual expenditures274 Morris PAC/Self-Promotion 66,442 - 66,442 12,500 53,942 133%25% of Annual expenditures280 Police Block Grants 3,958 - 3,958 - 3,958 100%No reserve requirement - Grant fund - spend down to zero289 HAZMAT 25,857 2,177 23,680 2,500 21,180 237%25% of Annual expenditures291 Indiana River Rescue 180,414 19,135 161,278 25,450 135,828 158%25% of Annual expenditures292 Police Grants 48,451 - 48,451 - 48,451 100%No reserve requirement - Grant fund - spend down to zero294 Regional Police Academy 99,194 - 99,194 5,625 93,569 441%25% of Annual expenditures295 COPS MORE Grant 119,264 2,850 116,414 - 116,414 100%No reserve requirement - Grant fund - spend down to zero299 Police Federal Drug Enforcement 138,286 - 138,286 12,750 125,536 271%25% of Annual expenditures404 County Option Income Tax 11,101,874 733,121 10,368,753 6,000,837 4,367,916 86%50% of Annual expenditures408 Economic Development Income Tax 15,826,135 467,969 15,358,167 6,107,297 9,250,870 126%50% of Annual expenditures410 Urban Develop Action Grant (UDAG) 395,123 - 395,123 - 395,123 100%No reserve requirement - Grant fund - spend down to zero655 Project Releaf 773,134 - 773,134 175,511 597,623 110%25% of Annual expenditures705 Police K-9 Unit 2,911 - 2,911 505 2,406 144%25% of Annual expendituresTotal Special Revenue Funds67,659,658 8,185,116 59,474,541 32,371,910 27,102,631 Debt Service Fund312 2017 Parks Bond Debt Service(188,661) - (188,661) - (188,661) 100% Will be reimbursed from property taxes in DecNo reserve requirement313 Hall of Fame Debt Service (358,411) - (358,411) - (358,411) 100% Will be reimbursed from property taxes in DecNo reserve requirement755 South Bend Building Corporation 665,147 - 665,147 665,147 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service 587,975 - 587,975 587,975 - 100%100% cash reserves per bond covenants760 Eddy St. Commons Debt Service 2,504,181 2,500,000 4,181 4,181 - 100%100% cash reserves per bond covenantsCapital Project Funds377 Professional Sports Development(783,696) - (783,696) - (783,696) 100% Waiting on the receipt of PSDA revenueNo reserve requirement401 Coveleski Stadium Capital 55,035 - 55,035 - 55,035 100%No reserve requirement - Capital fund - spend down to zero405 Park Nonreverting Capital 110,514 19,060 91,454 69,468 21,986 33%25% of Annual expenditures406 Cumulative Capital Development 455,163 - 455,163 114,800 340,363 99%25% of Annual expenditures407 Cumulative Capital Improvement 320,406 - 320,406 69,625 250,781 115%25% of Annual expenditures412 Major Moves Construction 2,894,513 506,339 2,388,174 - 2,388,174 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital 397,991 34,600 363,391 46,025 317,366 197%25% of Annual expenditures450 Palais Royale Historic Preservation 121,359 - 121,359 11,250 110,109 270%25% of Annual expendituresJuly 31, 2018Cash Reserve Report6 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding Available Reserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyJuly 31, 2018451 2018 Fire St #9 Capital 4,775,544 3,542,821 1,232,724 - 1,232,724 100%No reserve requirement - Bond capital fund - spend down to zero471 2017 Parks Bond Capital 13,532,902 80,684 13,452,218 - 13,452,218 100%Bond fund - spend down to zero - no reserves677 Hall of Fame Capital Fund 426,302 4,373 421,928 - 421,928 100%No reserve requirement - Capital fund - spend down to zero751 2015 Parks Bond Capital 1,692,237 1,334,662 357,576 - 357,576 100% No reserve requirement - Bond capital fund - spend down to zero750 Equipment/Vehicle Leasing 6,519,641 4,007,242 2,512,399 - 2,512,399 100% No reserve requirement - Capital lease fund - spend down to zero753 Smart Street Bond Capital 70,230 - 70,230 70,230 - 100%100% cash reserves per bond covenants759 Eddy St Commons Capital 13,846,732 16,103,750 (2,257,018) - (2,257,018) 100% Over encumbered, fund is being reviewedNo reserve requirement - Bond capital fund - spend down to zeroTotal Capital & Debt Service Funds47,645,104 28,133,530 19,511,574 1,638,701 17,872,873 Enterprise Funds287 EMS Capital 4,194,410 206,213 3,988,197 847,433 3,140,764 118%25% of Annual expenditures288 EMS Operating 2,018,224 60,310 1,957,914 1,607,937 349,977 30%25% of Annual expenditures600 Consolidated Building Department 2,410,842 83,603 2,327,240 1,160,813 1,166,427 50%25% of Annual expenditures601 Parking Garages 1,268,937 39,447 1,229,490 313,086 916,404 98%25% of Annual expenditures610 Solid Waste Operations 488,466 287,701 200,765 549,605 (348,840) 4% High encumbrances10% of Annual expenditures611 Solid Waste Capital 1,240 - 1,240 - 1,240 100%No reserve requirement - Capital fund - spend down to zero620 Water Works Operations 2,921,719 760,385 2,161,333 903,514 1,257,819 12%5% of Annual expenditures622 Water Works Capital 1,948,484 289,579 1,658,905 - 1,658,905 100%No reserve requirement - Capital fund - spend down to zero624 Water Works Customer Deposit 1,515,616 - 1,515,616 1,515,616 - 100%100% cash reserves for customer deposits625 Water Works Sinking Fund 902,804 - 902,804 902,804 - 100%100% cash reserves per bond covenants626 Water Works Bond Reserve 1,437,666 - 1,437,666 1,437,666 - 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 1,920,454 120,464 1,799,990 158,056 1,641,934 285%25% of Annual expenditures641 Sewage Works Operations 11,469,229 3,044,618 8,424,611 2,506,017 5,918,594 17%5% of Annual expenditures642 Sewage Works Capital 10,144,450 2,005,890 8,138,560 - 8,138,560 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero643 Sewage Works Reserve - O & M 5,399,084 - 5,399,084 5,385,244 13,840 16.71% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking 5,999,356 - 5,999,356 5,999,356 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve 4,165,583 - 4,165,583 4,165,583 - 100%100% cash reserves per bond covenants and Crowe Horwath670 Century Center 2,107,512 21,509 2,086,004 1,139,279 946,725 46%25% of Annual expenditures671 Century Center Capital 855,837 - 855,837 800,000 55,837 4279%$800,000 Minimum per Board of Managers672 Century Center Energy Savings 239,668 - 239,668 - 239,668 100%No reserve requirementTotal Enterprise Funds64,079,751 6,919,719 57,160,032 32,062,178 25,097,854 Internal Service Funds222 Central Services 1,034,645 35,508 999,138 1,108,172 (109,034) 23% Just under reserve requirement25% of Annual expenditures, excluding utility accounting224 Central Services Capital 113,251 1 113,250 - 113,250 100%No reserve requirement - Capital fund - spend down to zero226 Liability Insurance 3,253,175 102,930 3,150,245 1,846,271 1,303,974 85%50% of Annual expenditures278 Take Home Vehicle Police 760,606 - 760,606 750,000 10,606 7606%Set dollar amount of $750,000279 IT / Innovation / 311 Call Center 2,443,101 792,414 1,650,687 - 1,650,687 100% Reimbursed through inter-fund transferNo reserve requirement711 Self-Funded Employee Benefits 11,782,260 746,149 11,036,111 4,536,380 6,499,731 61%25% of Annual expenditures713 Unemployment Comp Fund 207,793 - 207,793 20,000 187,793 260%25% of Annual expenditures714 Parental Leave Fund 36,919 - 36,919 38,924 (2,005) 24% New fund established 2018, building reserves25% of Annual expendituresTotal Internal Service Funds19,631,750 1,677,001 17,954,749 8,299,747 9,655,002 Cash Reserve Report7 City of South BendCash Reserves Summary by Fund Cash ActualFund Fund NameCash Outstanding Available Reserve % ofBalance Encumb. Cash Requirement Variance Budget Notes Cash Reserve PolicyJuly 31, 2018Trust & Agency Funds701 Firefighters Pension (81,865) - (81,865) 511,246 (593,111) -2% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension 347,490 - 347,490 658,345 (310,855) 5% Pension payments received in June & Sept10% of Annual expenditures718 State Tax Withholding Fund 284,476 - 284,476 284,476 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office 2,199,577 - 2,199,577 2,199,577 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable 857,335 - 857,335 857,335 - 100%100% cash reserves - trust & agency funds730 City Cemetery Trust 28,734 - 28,734 6,250 22,484 115%25% of Annual expendituresTotal Trust & Agency Funds3,635,748 - 3,635,747 4,517,229 (881,482) Total City Funds238,254,387 45,564,677 192,689,708 100,530,516 92,159,192 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 River West TIF (Airport TIF) 33,059,186 11,925,756 21,133,430 11,339,046 9,794,384 47%25% of Annual expenditures422 TIF District - West Washington 2,286,199 1,268,426 1,017,773 471,479 546,294 54%25% of Annual expenditures425 TIF Leighton Plaza 180,271 - 180,271 39,542 140,729 114%25% of Annual expenditures429 River East Dev TIF (Northeast TIF) 9,650,169 4,568,827 5,081,342 1,896,923 3,184,419 67%25% of Annual expenditures430 TIF Southside Development Area #1 8,952,474 3,448,687 5,503,787 1,889,007 3,614,780 73%25% of Annual expenditures435 TIF - Douglas Road 202,552 4,200 198,352 14,465 183,887 137%10% of Annual expenditures436 River East Residential (Ne Res TIF) 3,752,531 - 3,752,531 1,080,000 2,672,531 87%25% of Annual expendituresTotal Tax Increment Financing Funds58,083,381 21,215,896 36,867,486 16,730,462 20,137,024 Redevelopment Funds433 Redev Administration General 35,025 - 35,025 1,125 33,900 778%25% of Annual expenditures439 Certified Technology Park 618,767 - 618,767 - 618,767 100%No reserve requirement452 2018 TIF Park Bond Capital 10,793,786 548,717 10,245,069 - 10,245,069 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone 390,223 - 390,223 - 390,223 100%No reserve requirement754 Industrial Revolving Fund 2,767,191 - 2,767,191 - 2,767,191 100%No City reserve requirement; there are program requirementsTotal Redevelopment Funds14,604,993 548,717 14,056,275 1,125 14,055,150 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 522,001 - 522,001 522,001 - 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 Svc Reserve 993,495 - 993,495 - 993,495 100% 100% debt service reserve per bond covenants752 South Bend Redevelopment Authority 47,471 - 47,471 47,471 - 100%100% cash reserves per bond covenants756 Smart Streets Debt Service Fund 1,722,545 - 1,722,545 1,722,545 - 100%100% cash reserves per bond covenantsTotal Debt Service Funds6,065,468 - 6,065,469 5,071,974 993,495 Total Redevelopment Commission Funds78,753,842 21,764,613 56,989,230 21,803,561 35,185,669 City Operations Total317,008,229 67,329,289 249,678,938 122,334,077 127,344,861 Note: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserve Report8 General Fund - 101DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 19,666,397$ 14,071,197$ 01/31/17 29,435,204$ 20,988,557$ 02/28/14 35% 25% 01/31/17 49% 35%03/31/14 16,931,468$ 14,071,197$ 02/28/17 26,574,277$ 20,988,557$ 03/31/14 30% 25% 02/28/17 44% 35%04/30/14 13,664,593$ 14,071,197$ 03/31/17 23,476,220$ 21,038,607$ 04/30/14 24% 25% 03/31/17 39% 35%05/31/14 10,906,411$ 14,071,197$ 04/30/17 20,453,999$ 21,038,607$ 05/31/14 19% 25% 04/30/17 34% 35%06/30/14 29,432,780$ 14,071,197$ 05/31/17 17,285,863$ 21,038,607$ 06/30/14 52% 25% 05/31/17 29% 35%07/31/14 26,473,744$ 14,088,697$ 06/30/17 36,025,333$ 21,038,607$ 07/31/14 47% 25% 06/30/17 60% 35%08/31/14 23,722,787$ 14,088,697$ 07/31/17 33,239,836$ 21,038,607$ 08/31/14 42% 25% 07/31/17 55% 35%09/30/14 20,202,391$ 14,088,697$ 08/31/17 30,504,589$ 21,038,607$ 09/30/14 36% 25% 08/31/17 51% 35%10/31/14 17,007,547$ 14,088,697$ 09/30/17 28,097,823$ 21,038,607$ 10/31/14 30% 25% 09/30/17 47% 35%11/30/14 13,644,873$ 14,088,697$ 10/31/17 24,602,000$ 21,052,607$ 11/30/14 24% 25% 10/31/17 41% 35%12/31/14 27,947,678$ 14,238,697$ 11/30/17 21,594,843$ 21,052,607$ 12/31/14 49% 25% 11/30/17 36% 35%01/31/15 23,253,551$ 13,344,783$ 12/31/17 35,175,549$ 21,052,607$ 01/31/15 44% 25% 12/31/17 58% 35%02/28/15 20,413,332$ 13,344,783$ 01/31/18 31,319,875$ 21,406,185$ 02/28/15 38% 25% 01/31/18 51% 35%03/31/15 17,372,700$ 13,344,783$ 02/28/18 28,378,841$ 21,406,185$ 03/31/15 33% 25% 02/28/18 46% 35%04/30/15 13,029,346$ 13,344,783$ 03/31/18 24,805,986$ 21,406,185$ 04/30/15 24% 25% 03/31/18 41% 35%05/31/15 10,341,226$ 13,344,783$ 04/30/18 21,556,070$ 21,406,185$ 05/31/15 19% 25% 04/30/18 35% 35%06/30/15 29,661,775$ 13,344,783$ 05/31/18 18,870,844$ 21,406,185$ 06/30/15 56% 25% 05/31/18 31% 35%07/31/15 25,659,541$ 13,344,783$ 06/30/18 37,871,619$ 21,640,751$ 07/31/15 48% 25% 06/30/18 61% 35%08/31/15 23,117,854$ 13,344,783$ 07/31/18 34,953,065$ 21,640,751$ 08/31/15 43% 25% 07/31/18 57% 35%09/30/15 20,515,513$ 13,344,783$ 09/30/15 38% 25%10/31/15 19,719,996$ 13,344,783$ 10/31/15 37% 25%11/30/15 18,556,106$ 13,344,783$ 11/30/15 35% 25%12/31/15 30,019,921$ 13,344,794$ 12/31/15 56% 25%01/31/16 26,714,068$ 16,356,187$ 01/31/16 49% 30%02/29/16 22,402,611$ 16,356,187$ 02/29/16 41% 30%03/31/16 19,441,973$ 16,356,187$ 03/31/16 36% 30%04/30/16 16,414,710$ 16,356,187$ 04/30/16 30% 30%05/31/16 13,709,088$ 16,363,687$ 05/31/16 25% 30%06/30/16 34,004,010$ 16,363,687$ 06/30/16 62% 30%07/31/16 29,671,975$ 16,363,687$ 07/31/16 54% 30%08/31/16 26,819,729$ 16,363,687$ 08/31/16 49% 30%09/30/16 24,943,410$ 16,363,687$ 09/30/16 46% 30%10/31/16 21,886,688$ 16,363,687$ 10/31/16 48% 30%11/30/16 19,361,974$ 16,363,687$ 11/30/16 35% 30%12/31/16 33,059,765$ 16,363,687$ 12/31/16 60% 30%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$5 $10 $15 $20 $25 $30 $35 $40 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report9 Parks & Recreation - 201DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 1,648,650$ 3,150,220$ 01/31/17 2,925,227$ 3,414,993$ 02/28/14 13%25% 01/31/17 21% 25%03/31/14 1,032,377$ 3,150,220$ 02/28/17 2,453,108$ 3,414,993$ 03/31/14 8%25% 02/28/17 18% 25%04/30/14 590,543$ 3,150,220$ 03/31/17 1,610,744$ 3,471,329$ 04/30/14 5%25% 03/31/17 12% 25%05/31/14 83,245$ 3,150,220$ 04/30/17 865,269$ 3,471,329$ 05/31/14 1%25% 04/30/17 6% 25%06/30/14 3,535,770$ 3,150,220$ 05/31/17 (168,881)$ 3,471,329$ 06/30/14 28% 25%05/31/17 -1% 25%07/31/14 3,047,667$ 3,150,220$ 06/30/17 4,251,412$ 3,471,329$ 07/31/14 24%25% 06/30/17 31% 25%08/31/14 2,094,579$ 3,150,220$ 07/31/17 3,654,236$ 4,731,329$ 08/31/14 17%25% 07/31/17 19% 25%09/30/14 1,554,698$ 3,150,220$ 08/31/17 3,026,747$ 4,731,329$ 09/30/14 12%25% 08/31/17 16% 25%10/31/14 1,005,199$ 3,150,220$ 09/30/17 2,865,453$ 4,731,329$ 10/31/14 8%25% 09/30/17 15% 25%11/30/14 282,628$ 3,150,220$ 10/31/17 2,266,142$ 4,760,722$ 11/30/14 2%25% 10/31/17 12% 25%12/31/14 3,405,574$ 3,150,220$ 11/30/17 1,443,071$ 4,760,722$ 12/31/14 27%25% 11/30/17 8% 25%01/31/15 1,840,742$ 2,765,999$ 12/31/17 5,993,358$ 4,760,722$ 01/31/15 17%25% 12/31/17 31% 25%02/28/15 1,273,084$ 2,765,999$ 01/31/18 5,158,995$ 4,104,487$ 02/28/15 12%25% 01/31/18 31% 25%03/31/15 623,259$ 2,765,999$ 02/28/18 3,677,159$ 4,104,487$ 03/31/15 6%25% 02/28/18 22% 25%04/30/15 181,072$ 2,765,999$ 03/31/18 3,027,348$ 4,104,487$ 04/30/15 2%25% 03/31/18 18% 25%05/31/15 (211,124)$ 2,765,999$ 04/30/18 2,364,865$ 4,104,487$ 05/31/15 -2%25% 04/30/18 14% 25%06/30/15 3,436,165$ 2,765,999$ 05/31/18 1,411,152$ 4,104,487$ 06/30/15 31%25% 05/31/18 9% 25%07/31/15 2,719,475$ 2,765,999$ 06/30/18 6,501,517$ 4,070,515$ 07/31/15 25%25% 06/30/18 40% 25%08/31/15 2,327,362$ 2,765,999$ 07/31/18 5,750,449$ 4,070,515$ 08/31/15 21%25% 07/31/18 35% 25%09/30/15 1,843,771$ 2,765,999$ 09/30/15 17% 25%10/31/15 1,728,927$ 2,765,999$ 10/31/15 16% 25%11/30/15 1,255,488$ 2,765,999$ 11/30/15 11% 25%12/31/15 3,854,237$ 2,765,999$ 12/31/15 35% 25%01/31/16 2,893,337$ 2,812,174$ 01/31/16 26% 25%02/29/16 2,266,894$ 2,812,174$ 02/29/16 20% 25%03/31/16 1,219,652$ 2,812,174$ 03/31/16 11% 25%04/30/16 627,651$ 2,812,174$ 04/30/16 6% 25%05/31/16 239,004$ 2,812,174$ 05/31/16 2% 25%06/30/16 4,395,360$ 2,812,174$ 06/30/16 39% 25%07/31/16 3,544,106$ 2,840,865$ 07/31/16 31% 25%08/31/16 2,753,225$ 2,840,865$ 08/31/16 24% 25%09/30/16 2,279,904$ 2,840,865$ 09/30/16 20% 25%10/31/16 1,745,716$ 2,840,865$ 10/31/16 18% 25%11/30/16 1,153,429$ 2,840,865$ 11/30/16 10% 25%12/31/16 4,422,311$ 2,840,865$ 12/31/16 39% 25%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$(1)$-$1 $2 $3 $4 $5 $6 $7 MILLIONSAvailable CashReserve Requirement-5%0%5%10%15%20%25%30%35%40%45%Actual PercentPercent RequirementCash Reserve Report10 Motor Vehicle Highway - 202DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 2,055,932$ 1,941,730$ 01/31/17 5,007,393$ 2,891,383$ 02/28/14 21%20% 01/31/17 43% 25%03/31/14 1,890,448$ 1,941,730$ 02/28/17 5,575,658$ 2,891,383$ 03/31/14 19%20% 02/28/17 48% 25%04/30/14 3,351,701$ 1,941,730$ 03/31/17 5,809,872$ 2,891,383$ 04/30/14 35%20% 03/31/17 50% 25%05/31/14 3,470,457$ 1,941,730$ 04/30/17 6,489,347$ 2,891,383$ 05/31/14 36%20% 04/30/17 56% 25%06/30/14 3,366,866$ 1,941,730$ 05/31/17 6,560,983$ 2,891,383$ 06/30/14 35%20% 05/31/17 57% 25%07/31/14 2,837,077$ 2,001,775$ 06/30/17 6,107,587$ 2,941,383$ 07/31/14 28%20% 06/30/17 52% 25%08/31/14 2,217,578$ 2,001,775$ 07/31/17 6,156,503$ 2,941,383$ 08/31/14 22%20% 07/31/17 52% 25%09/30/14 2,402,072$ 2,001,775$ 08/31/17 5,381,190$ 2,941,383$ 09/30/14 24%20% 08/31/17 46% 25%10/31/14 3,204,865$ 2,001,775$ 09/30/17 6,134,135$ 2,941,383$ 10/31/14 32%20% 09/30/17 52% 25%11/30/14 2,968,299$ 2,001,775$ 10/31/17 6,263,061$ 2,941,383$ 11/30/14 30%20% 10/31/17 53% 25%12/31/14 3,093,394$ 2,001,775$ 11/30/17 6,131,538$ 2,941,383$ 12/31/14 31%20% 11/30/17 52% 25%01/31/15 3,012,566$ 2,097,077$ 12/31/17 6,779,071$ 2,941,383$ 01/31/15 29%20% 12/31/17 58% 25%02/28/15 3,448,811$ 2,097,077$ 01/31/18 6,088,017$ 3,096,995$ 02/28/15 33%20% 01/31/18 49% 25%03/31/15 3,183,956$ 2,097,077$ 02/28/18 5,869,774$ 3,096,995$ 03/31/15 30%20% 02/28/18 47% 25%04/30/15 3,452,527$ 2,097,077$ 03/31/18 6,941,414$ 3,096,995$ 04/30/15 33%20% 03/31/18 56% 25%05/31/15 4,710,214$ 2,097,077$ 04/30/18 7,116,109$ 3,096,995$ 05/31/15 45%20% 04/30/18 57% 25%06/30/15 4,107,361$ 2,097,077$ 05/31/18 7,168,840$ 3,096,995$ 06/30/15 39%20% 05/31/18 58% 25%07/31/15 3,592,332$ 2,097,077$ 06/30/18 7,811,853$ 3,098,495$ 07/31/15 34%20% 06/30/18 63% 25%08/31/15 3,616,539$ 2,097,077$ 07/31/18 7,780,411$ 3,098,495$ 08/31/15 34%20% 07/31/18 63% 25%09/30/15 4,646,070$ 2,097,077$ 09/30/15 44% 20%10/31/15 5,122,032$ 2,097,077$ 10/31/15 49% 20%11/30/15 4,893,301$ 2,097,077$ 11/30/15 47% 20%12/31/15 4,592,169$ 2,097,077$ 12/31/15 44% 20%01/31/16 4,945,235$ 2,744,352$ 01/31/16 45% 25%02/29/16 4,719,277$ 2,744,352$ 02/29/16 43% 25%03/31/16 4,655,412$ 2,744,352$ 03/31/16 42% 25%04/30/16 6,006,911$ 2,744,352$ 04/30/16 55% 25%05/31/16 5,946,807$ 2,744,352$ 05/31/16 54% 25%06/30/16 5,362,184$ 2,744,352$ 06/30/16 49% 25%07/31/16 5,851,030$ 2,744,352$ 07/31/16 53% 25%08/31/16 6,027,051$ 2,744,352$ 08/31/16 55% 25%09/30/16 6,063,106$ 2,744,352$ 09/30/16 55% 25%10/31/16 5,855,953$ 2,744,352$ 10/31/16 64% 25%11/30/16 6,459,149$ 2,744,352$ 11/30/16 59% 25%12/31/16 5,313,011$ 2,744,352$ 12/31/16 48% 25%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$1 $2 $3 $4 $5 $6 $7 $8 $9 MILLIONSAvailable CashReserve Requirement0%10%20%30%40%50%60%70%Actual PercentPercent RequirementCash Reserve Report11 Liability Insurance - 226DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 5,019,217$ 724,300$ 01/31/17 4,584,760$ 1,793,793$ 02/28/14 173%25% 01/31/17 128% 50%03/31/14 5,075,527$ 724,300$ 02/28/17 4,669,055$ 1,793,793$ 03/31/14 175%25% 02/28/17 130% 50%04/30/14 5,218,468$ 724,300$ 03/31/17 4,650,126$ 1,793,793$ 04/30/14 180%25% 03/31/17 130% 50%05/31/14 5,341,078$ 724,300$ 04/30/17 4,759,078$ 1,793,793$ 05/31/14 184%25% 04/30/17 133% 50%06/30/14 5,099,756$ 724,300$ 05/31/17 4,299,655$ 1,793,793$ 06/30/14 176%25% 05/31/17 120% 50%07/31/14 5,133,551$ 724,300$ 06/30/17 4,426,120$ 1,793,793$ 07/31/14 177%25% 06/30/17 123% 50%08/31/14 5,274,006$ 724,300$ 07/31/17 4,120,212$ 1,793,793$ 08/31/14 182%25% 07/31/17 115% 50%09/30/14 5,400,964$ 724,300$ 08/31/17 4,252,678$ 1,793,793$ 09/30/14 186%25% 08/31/17 119% 50%10/31/14 5,541,538$ 724,300$ 09/30/17 4,366,555$ 1,793,793$ 10/31/14 191%25% 09/30/17 122% 50%11/30/14 5,813,654$ 724,300$ 10/31/17 4,424,697$ 1,793,793$ 11/30/14 201%25% 10/31/17 123% 50%12/31/14 5,682,684$ 724,300$ 11/30/17 4,617,189$ 1,793,793$ 12/31/14 196%25% 11/30/17 129% 50%01/31/15 5,461,655$ 764,198$ 12/31/17 4,666,476$ 1,918,793$ 01/31/15 179%25% 12/31/17 122% 50%02/28/15 5,315,000$ 764,198$ 01/31/18 4,621,387$ 1,383,558$ 02/28/15 174%25% 01/31/18 167% 50%03/31/15 5,269,874$ 764,198$ 02/28/18 4,268,153$ 1,383,558$ 03/31/15 172%25% 02/28/18 154% 50%04/30/15 5,024,562$ 764,198$ 03/31/18 4,265,857$ 1,833,558$ 04/30/15 164%25% 03/31/18 116% 50%05/31/15 4,960,311$ 764,198$ 04/30/18 3,908,320$ 1,833,558$ 05/31/15 162%25% 04/30/18 107% 50%06/30/15 4,559,501$ 764,198$ 05/31/18 3,667,420$ 1,833,558$ 06/30/15 149%25% 05/31/18 100% 50%07/31/15 4,349,972$ 764,198$ 06/30/18 3,603,737$ 1,846,271$ 07/31/15 142%25% 06/30/18 98% 50%08/31/15 4,391,466$ 764,198$ 07/31/18 3,150,245$ 1,846,271$ 08/31/15 144%25% 07/31/18 85% 50%09/30/15 4,412,090$ 764,198$ 09/30/15 144% 25%10/31/15 4,536,091$ 764,198$ 10/31/15 148% 25%11/30/15 4,528,102$ 764,198$ 11/30/15 148% 25%12/31/15 4,485,904$ 764,198$ 12/31/15 147% 25%01/31/16 4,527,922$ 1,560,174$ 01/31/16 145% 50%02/29/16 4,467,494$ 1,560,174$ 02/29/16 143% 50%03/31/16 4,575,011$ 1,560,174$ 03/31/16 147% 50%04/30/16 4,715,447$ 1,560,174$ 04/30/16 151% 50%05/31/16 4,742,379$ 1,560,174$ 05/31/16 152% 50%06/30/16 4,468,697$ 1,560,174$ 06/30/16 143% 50%07/31/16 4,564,161$ 1,560,174$ 07/31/16 146% 50%08/31/16 4,560,561$ 1,560,174$ 08/31/16 146% 50%09/30/16 4,579,422$ 1,560,174$ 09/30/16 147% 50%10/31/16 4,648,636$ 1,560,174$ 10/31/16 179% 50%11/30/16 4,720,318$ 1,560,174$ 11/30/16 151% 50%12/31/16 4,578,150$ 1,560,174$ 12/31/16 147% 50%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$1 $2 $3 $4 $5 $6 $7 MILLIONSAvailable CashReserve Requirement0%50%100%150%200%250%Actual PercentPercent RequirementCash Reserve Report12 Public Safety LOIT - 249DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 1,965,415$ 1,442,932$ 01/31/17 1,097,183$ 597,012$ 02/28/14 27%20% 01/31/17 15% 8%03/31/14 1,788,939$ 1,442,932$ 02/28/17 1,232,147$ 597,012$ 03/31/14 25%20% 02/28/17 17% 8%04/30/14 1,727,754$ 1,442,932$ 03/31/17 1,242,145$ 597,012$ 04/30/14 24%20% 03/31/17 17% 8%05/31/14 1,686,442$ 1,442,932$ 04/30/17 1,266,042$ 597,012$ 05/31/14 23%20% 04/30/17 17% 8%06/30/14 1,604,462$ 1,442,932$ 05/31/17 1,277,949$ 597,012$ 06/30/14 22%20% 05/31/17 17% 8%07/31/14 1,028,770$ 1,442,932$ 06/30/17 982,854$ 597,012$ 07/31/14 14%20% 06/30/17 13% 8%08/31/14 1,313,459$ 1,442,932$ 07/31/17 985,374$ 597,012$ 08/31/14 18%20% 07/31/17 13% 8%09/30/14 1,263,070$ 1,442,932$ 08/31/17 980,843$ 597,012$ 09/30/14 18%20% 08/31/17 13% 8%10/31/14 704,536$ 1,442,932$ 09/30/17 983,177$ 597,012$ 10/31/14 10%20% 09/30/17 13% 8%11/30/14 1,313,922$ 1,442,932$ 10/31/17 1,087,108$ 597,012$ 11/30/14 18%20% 10/31/17 15% 8%12/31/14 1,293,979$ 1,442,932$ 11/30/17 1,172,950$ 597,012$ 12/31/14 18%20% 11/30/17 16% 8%01/31/15 1,101,185$ 1,449,310$ 12/31/17 988,905$ 597,012$ 01/31/15 15%20% 12/31/17 13% 8%02/28/15 1,122,087$ 1,449,310$ 01/31/18 1,134,017$ 609,838$ 02/28/15 15%20% 01/31/18 15% 8%03/31/15 573,194$ 1,449,310$ 02/28/18 1,173,426$ 609,838$ 03/31/15 8%20% 02/28/18 15% 8%04/30/15 1,146,260$ 1,449,310$ 03/31/18 1,061,122$ 609,838$ 04/30/15 16%20% 03/31/18 14% 8%05/31/15 1,168,383$ 1,449,310$ 04/30/18 447,549$ 609,838$ 05/31/15 16%20% 04/30/18 6% 8%06/30/15 1,149,241$ 1,449,310$ 05/31/18 1,844,175$ 609,838$ 06/30/15 16%20% 05/31/18 24% 8%07/31/15 970,332$ 1,449,310$ 06/30/18 1,688,964$ 609,838$ 07/31/15 13%20% 06/30/18 22% 8%08/31/15 467,351$ 1,449,310$ 07/31/18 1,725,767$ 609,838$ 08/31/15 6%20% 07/31/18 23% 8%09/30/15 976,720$ 1,449,310$ 09/30/15 13% 20%10/31/15 997,199$ 1,449,310$ 10/31/15 14% 20%11/30/15 899,506$ 1,449,310$ 11/30/15 12% 20%12/31/15 642,770$ 1,449,310$ 12/31/15 9% 20%01/31/16 687,551$ 528,050$ 01/31/16 10% 8%02/29/16 760,707$ 528,050$ 02/29/16 12% 8%03/31/16 813,318$ 528,050$ 03/31/16 12% 8%04/30/16 879,072$ 528,050$ 04/30/16 13% 8%05/31/16 925,892$ 528,050$ 05/31/16 14% 8%06/30/16 936,321$ 528,050$ 06/30/16 14% 8%07/31/16 805,810$ 528,050$ 07/31/16 12% 8%08/31/16 896,025$ 528,050$ 08/31/16 14% 8%09/30/16 954,088$ 528,050$ 09/30/16 14% 8%10/31/16 1,049,975$ 528,050$ 10/31/16 19% 8%11/30/16 1,148,057$ 528,050$ 11/30/16 17% 8%12/31/16 940,622$ 528,050$ 12/31/16 14% 8%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$1 $1 $2 $2 $3 MILLIONSAvailable CashReserve Requirement0%5%10%15%20%25%30%Actual PercentPercent RequirementCash Reserve Report13 County Option Income Tax (COIT) - 404DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 14,064,954$ 4,988,101$ 01/31/17 7,596,122$ 6,035,797$ 02/28/14 141%50% 01/31/17 64% 50%03/31/14 14,419,545$ 5,096,643$ 02/28/17 7,113,881$ 6,035,797$ 03/31/14 141%50% 02/28/17 60% 50%04/30/14 14,138,281$ 5,096,643$ 03/31/17 7,457,892$ 6,035,797$ 04/30/14 139%50% 03/31/17 62% 50%05/31/14 14,417,615$ 5,582,893$ 04/30/17 7,025,269$ 6,035,797$ 05/31/14 129%50% 04/30/17 58% 50%06/30/14 14,566,201$ 5,582,893$ 05/31/17 8,054,644$ 6,035,797$ 06/30/14 130%50% 05/31/17 67% 50%07/31/14 13,784,178$ 5,582,893$ 06/30/17 8,445,454$ 6,035,797$ 07/31/14 123%50% 06/30/17 70% 50%08/31/14 14,852,716$ 5,582,893$ 07/31/17 8,582,569$ 6,035,797$ 08/31/14 133%50% 07/31/17 71% 50%09/30/14 14,014,335$ 5,582,893$ 08/31/17 8,962,390$ 6,035,797$ 09/30/14 126%50% 08/31/17 74% 50%10/31/14 12,625,447$ 5,582,893$ 09/30/17 8,227,477$ 6,035,797$ 10/31/14 113%50% 09/30/17 68% 50%11/30/14 13,703,279$ 5,582,893$ 10/31/17 8,141,460$ 6,035,797$ 11/30/14 123%50% 10/31/17 67% 50%12/31/14 13,810,192$ 5,582,893$ 11/30/17 8,685,486$ 6,035,797$ 12/31/14 124%50% 11/30/17 72% 50%01/31/15 13,363,623$ 7,830,186$ 12/31/17 8,364,118$ 6,035,797$ 01/31/15 85%50% 12/31/17 69% 50%02/28/15 13,104,069$ 7,830,186$ 01/31/18 8,490,028$ 5,863,337$ 02/28/15 84%50% 01/31/18 72% 50%03/31/15 12,417,614$ 7,830,186$ 02/28/18 8,283,994$ 5,863,337$ 03/31/15 79%50% 02/28/18 71% 50%04/30/15 13,525,437$ 7,830,186$ 03/31/18 8,213,222$ 5,863,337$ 04/30/15 86%50% 03/31/18 70% 50%05/31/15 13,483,036$ 7,830,186$ 04/30/18 7,719,503$ 5,863,337$ 05/31/15 86%50% 04/30/18 66% 50%06/30/15 13,641,103$ 7,830,186$ 05/31/18 10,151,386$ 5,863,337$ 06/30/15 87%50% 05/31/18 87% 50%07/31/15 13,287,258$ 7,830,186$ 06/30/18 10,024,134$ 6,000,837$ 07/31/15 85%50% 06/30/18 84% 50%08/31/15 12,603,271$ 7,830,186$ 07/31/18 10,368,753$ 6,000,837$ 08/31/15 80%50% 07/31/18 86% 50%09/30/15 11,982,696$ 7,830,186$ 09/30/15 77% 50%10/31/15 11,727,154$ 7,830,186$ 10/31/15 75% 50%11/30/15 11,326,024$ 7,830,186$ 11/30/15 72% 50%12/31/15 9,895,196$ 7,830,186$ 12/31/15 62% 50%01/31/16 8,575,803$ 7,581,074$ 01/31/16 57% 50%02/29/16 8,755,381$ 7,581,074$ 02/29/16 58% 50%03/31/16 8,571,654$ 7,581,074$ 03/31/16 57% 50%04/30/16 8,681,224$ 7,581,074$ 04/30/16 57% 50%05/31/16 9,021,397$ 7,595,724$ 05/31/16 59% 50%06/30/16 9,622,288$ 7,595,724$ 06/30/16 63% 50%07/31/16 8,477,616$ 7,595,724$ 07/31/16 56% 50%08/31/16 8,686,205$ 7,595,724$ 08/31/16 57% 50%09/30/16 8,985,128$ 7,845,724$ 09/30/16 57% 50%10/31/16 8,807,914$ 7,845,724$ 10/31/16 68% 50%11/30/16 8,416,562$ 7,845,724$ 11/30/16 54% 50%12/31/16 7,711,791$ 7,845,724$ 12/31/16 49% 50%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$2 $4 $6 $8 $10 $12 $14 $16 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%160%Actual PercentPercent RequirementCash Reserve Report14 Economic Development Income Tax (EDIT) - 408DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 9,278,817$ 5,007,492$ 01/31/17 9,194,505$ 5,750,742$ 02/28/14 93%50% 01/31/17 80% 50%03/31/14 9,966,876$ 5,007,492$ 02/28/17 9,252,763$ 5,750,742$ 03/31/14 100%50% 02/28/17 80% 50%04/30/14 9,076,730$ 5,007,492$ 03/31/17 10,077,287$ 5,779,592$ 04/30/14 91%50% 03/31/17 87% 50%05/31/14 9,202,305$ 5,144,992$ 04/30/17 9,293,536$ 5,779,592$ 05/31/14 89%50% 04/30/17 80% 50%06/30/14 9,910,209$ 5,144,992$ 05/31/17 9,918,416$ 5,779,592$ 06/30/14 96%50% 05/31/17 86% 50%07/31/14 8,958,072$ 5,144,992$ 06/30/17 10,646,124$ 5,779,592$ 07/31/14 87%50% 06/30/17 92% 50%08/31/14 9,903,901$ 5,144,992$ 07/31/17 11,495,771$ 5,779,592$ 08/31/14 96%50% 07/31/17 99% 50%09/30/14 10,608,492$ 5,144,992$ 08/31/17 12,321,615$ 5,779,592$ 09/30/14 103%50% 08/31/17 107% 50%10/31/14 7,941,969$ 5,144,992$ 09/30/17 11,440,557$ 5,779,592$ 10/31/14 77%50% 09/30/17 99% 50%11/30/14 9,294,422$ 5,144,992$ 10/31/17 12,252,010$ 5,779,592$ 11/30/14 90%50% 10/31/17 106% 50%12/31/14 10,033,656$ 5,144,992$ 11/30/17 13,098,594$ 5,779,592$ 12/31/14 98%50% 11/30/17 113% 50%01/31/15 10,065,105$ 4,813,809$ 12/31/17 11,987,522$ 5,779,592$ 01/31/15 105%50% 12/31/17 104% 50%02/28/15 9,059,023$ 4,813,809$ 01/31/18 12,621,801$ 6,034,172$ 02/28/15 94%50% 01/31/18 105% 50%03/31/15 8,960,343$ 4,813,809$ 02/28/18 13,388,685$ 6,034,172$ 03/31/15 93%50% 02/28/18 111% 50%04/30/15 10,291,604$ 4,813,809$ 03/31/18 12,354,918$ 6,034,172$ 04/30/15 107%50% 03/31/18 102% 50%05/31/15 10,408,959$ 4,813,809$ 04/30/18 12,166,851$ 6,034,172$ 05/31/15 108%50% 04/30/18 101% 50%06/30/15 11,163,476$ 4,971,855$ 05/31/18 14,755,051$ 6,034,172$ 06/30/15 112%50% 05/31/18 122% 50%07/31/15 9,675,461$ 4,971,855$ 06/30/18 14,940,097$ 6,107,297$ 07/31/15 97%50% 06/30/18 122% 50%08/31/15 9,550,701$ 4,971,855$ 07/31/18 15,358,167$ 6,107,297$ 08/31/15 96%50% 07/31/18 126% 50%09/30/15 9,399,080$ 5,066,875$ 09/30/15 93% 50%10/31/15 9,158,108$ 5,066,875$ 10/31/15 90% 50%11/30/15 9,112,235$ 5,066,875$ 11/30/15 90% 50%12/31/15 9,776,901$ 5,066,875$ 12/31/15 96% 50%01/31/16 7,938,200$ 5,280,091$ 01/31/16 75% 50%02/29/16 8,715,560$ 5,280,091$ 02/29/16 83% 50%03/31/16 9,792,593$ 5,280,091$ 03/31/16 93% 50%04/30/16 9,500,919$ 5,280,091$ 04/30/16 90% 50%05/31/16 10,151,894$ 5,280,091$ 05/31/16 96% 50%06/30/16 10,863,176$ 5,280,091$ 06/30/16 103% 50%07/31/16 8,965,098$ 5,280,091$ 07/31/16 85% 50%08/31/16 9,561,231$ 5,280,091$ 08/31/16 91% 50%09/30/16 10,311,521$ 5,280,091$ 09/30/16 98% 50%10/31/16 10,734,551$ 4,400,031$ 10/31/16 122% 50%11/30/16 9,932,602$ 5,280,091$ 11/30/16 94% 50%12/31/16 10,653,382$ 5,280,091$ 12/31/16 101% 50%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$2 $4 $6 $8 $10 $12 $14 $16 $18 MILLIONSAvailable CashReserve Requirement0%20%40%60%80%100%120%140%Actual PercentPercent RequirementCash Reserve Report15 Self-Funded Employee Benefits - 711DateAvailableCashReserve Requirement DateAvailableCashReserve Requirement DateActualPercentPercent Requirement DateActualPercentPercent Requirement02/28/14 5,189,195$ 3,620,866$ 01/31/17 6,927,761$ 4,450,800$ 02/28/14 36%25% 01/31/17 39% 25%03/31/14 4,881,271$ 3,620,866$ 02/28/17 6,357,001$ 4,450,800$ 03/31/14 34%25% 02/28/17 36% 25%04/30/14 4,775,766$ 3,620,866$ 03/31/17 6,922,986$ 4,450,800$ 04/30/14 33%25% 03/31/17 39% 25%05/31/14 4,734,214$ 3,620,866$ 04/30/17 7,269,207$ 4,450,800$ 05/31/14 33%25% 04/30/17 41% 25%06/30/14 4,967,757$ 3,620,866$ 05/31/17 7,945,120$ 4,450,800$ 06/30/14 34%25% 05/31/17 45% 25%07/31/14 4,547,283$ 3,620,866$ 06/30/17 7,697,435$ 4,450,800$ 07/31/14 31%25% 06/30/17 43% 25%08/31/14 4,497,230$ 3,620,866$ 07/31/17 7,959,186$ 4,450,800$ 08/31/14 31%25% 07/31/17 45% 25%09/30/14 4,488,567$ 3,620,866$ 08/31/17 8,115,830$ 4,450,800$ 09/30/14 31%25% 08/31/17 46% 25%10/31/14 4,312,285$ 3,620,866$ 09/30/17 8,590,160$ 4,450,800$ 10/31/14 30%25% 09/30/17 48% 25%11/30/14 4,290,596$ 3,620,866$ 10/31/17 8,877,757$ 4,450,800$ 11/30/14 30%25% 10/31/17 50% 25%12/31/14 4,054,314$ 3,620,866$ 11/30/17 9,376,510$ 4,450,800$ 12/31/14 25%25% 11/30/17 53% 25%01/31/15 4,151,993$ 4,174,234$ 12/31/17 9,935,961$ 4,450,800$ 01/31/15 25%25% 12/31/17 56% 25%02/28/15 4,252,749$ 4,174,234$ 01/31/18 8,644,139$ 4,536,380$ 02/28/15 25%25% 01/31/18 48% 25%03/31/15 4,364,600$ 4,174,234$ 02/28/18 9,226,573$ 4,536,380$ 03/31/15 26%25% 02/28/18 51% 25%04/30/15 4,140,504$ 4,174,234$ 03/31/18 10,607,675$ 4,536,380$ 04/30/15 25%25% 03/31/18 58% 25%05/31/15 4,243,077$ 4,174,234$ 04/30/18 9,864,286$ 4,536,380$ 05/31/15 25%25% 04/30/18 54% 25%06/30/15 4,502,701$ 4,174,234$ 05/31/18 10,399,548$ 4,536,380$ 06/30/15 26%25% 05/31/18 57% 25%07/31/15 4,444,107$ 4,174,234$ 06/30/18 10,879,486$ 4,536,380$ 07/31/15 27%25% 06/30/18 60% 25%08/31/15 4,406,259$ 4,174,234$ 07/31/18 11,036,111$ 4,536,380$ 08/31/15 26%25% 07/31/18 61% 25%09/30/15 4,326,879$ 4,174,234$ 09/30/15 26% 25%10/31/15 4,572,943$ 4,174,234$ 10/31/15 27% 25%11/30/15 4,547,867$ 4,174,234$ 11/30/15 27% 25%12/31/15 4,329,762$ 4,174,234$ 12/31/15 26% 25%01/31/16 4,820,834$ 4,344,723$ 01/31/16 28% 25%02/29/16 3,690,588$ 4,344,723$ 02/29/16 21% 25%03/31/16 3,747,384$ 4,344,723$ 03/31/16 22% 25%04/30/16 4,011,626$ 4,344,723$ 04/30/16 23% 25%05/31/16 4,340,427$ 4,344,723$ 05/31/16 25% 25%06/30/16 4,401,918$ 4,344,723$ 06/30/16 25% 25%07/31/16 4,830,518$ 4,344,723$ 07/31/16 28% 25%08/31/16 5,180,514$ 4,344,723$ 08/31/16 30% 25%09/30/16 5,735,599$ 4,344,723$ 09/30/16 33% 25%10/31/16 6,346,521$ 4,344,723$ 10/31/16 44% 25%11/30/16 6,282,432$ 4,344,723$ 11/30/16 36% 25%12/31/16 6,724,703$ 4,344,723$ 12/31/16 39% 25%Note: Available Cash is the Fund's cash balance minus any outstanding encumbrances$-$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:July 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 $38,612,095.50 $1,509,919.65 $4,545,779.06 $26,140.32 $0.00 $0.00 $35,602,376.41 $0.00$35,602,376.41$426,301.79Special Revenue Funds102 RAINY DAY FUND 10,361,067.10 0.00 0.00 12,785.99 0.00 0.00 10,373,853.09 0.0010,373,853.090.00201 PARKS & RECREATION 7,327,451.07 359,724.74 1,185,147.83 3,739.67 0.00 0.00 6,505,767.65 0.006,505,767.650.00202 MOTOR VEHICLE HIGHWAY 8,326,376.86 732,960.25 990,211.18 9,628.35 0.00 0.00 8,078,754.28 0.008,078,754.280.00203 RECREATION - NONREVERTING 889,533.49 155,425.94 139,116.82 1,126.64 0.00 0.00 906,969.25 0.00906,969.250.00209 STUDEBAKER/OLIVER REVERTING GRANTS 875,070.42 100,000.00 3,888.00 1,081.50 0.00 0.00 972,263.92 0.00972,263.92300,000.00210 DEPT COMMUNITY INVESTMENT STATE GRANTS 397,720.16 16,214.54 55,661.82 2,258.13 0.00 0.00 360,531.01 0.00360,531.010.00211 DCI OPERATING FUND 895,573.52 7,612.19 238,374.79 800.03 0.00 0.00665,610.95 0.00665,610.950.00212 DEPARTMENT OF COMMUNITY INVESTMENT 413,943.21 78,018.38 621,769.24 401.53 0.00 0.00(129,406.12)0.00(129,406.12)0.00216 POLICE STATE SEIZURES 203,258.45 0.00 0.00 250.83 0.00 0.00 203,509.28 0.00203,509.280.00217 GIFT, DONATION, BEQUEST 144,604.04 775.63 1,619.21 183.34 0.00 0.00 143,943.80 0.00143,943.800.00218 POLICE CURFEW VIOLATIONS 12,993.41 25.00 0.00 15.99 0.00 0.00 13,034.40 0.0013,034.400.00219 UNSAFE BUILDING 492,067.98 14,637.50 55,401.23 468.84 0.00 0.00 451,773.09 0.00451,773.090.00220 LAW ENFORCEMENT CONTINUING EDUCATION 571,857.33 16,132.67 22,455.04 710.81 0.00 0.00 566,245.77 0.00566,245.770.00221 LANDLORD REGISTRATION 10,029.44 0.00 0.00 12.37 0.00 0.00 10,041.810.0010,041.810.00227 LOSS RECOVERY FUND 698,171.18 0.00 0.00 869.71 0.00 0.00 699,040.89 0.00699,040.890.00249 PUBLIC SAFETY L.O.I.T. 1,688,964.31 636,978.67 602,151.35 1,975.14 0.00 0.00 1,725,766.77 0.001,725,766.770.00251 LOCAL ROADS & STREETS 4,302,167.25 180,648.01 255,583.91 5,228.78 0.00 0.00 4,232,460.13 0.004,232,460.130.00257 LOIT 2016 SPECIAL DISTRIBUTION 2,536,650.89 0.00 82,510.18 3,129.19 0.00 0.00 2,457,269.90 0.002,457,269.900.00258 HUMAN RIGHTS - FEDERAL GRANT 568,785.74 1,524.06 80,965.58 576.33 0.00 0.00 489,920.55 69,738.08559,658.630.00265 LOCAL ROAD & BRIDGE GRANT 588,701.70 0.00 566,886.70 726.41 0.00 0.00 22,541.41 0.0022,541.410.00273 MORRIS PAC/PALAIS ROYALE MARKETING 58,631.82 284.00 0.00 69.78 0.00 0.00 58,985.60 0.0058,985.600.00274 MORRIS PAC SELF-PROMOTION 63,844.79 2,520.00 0.00 76.95 0.00 0.00 66,441.74 0.0066,441.740.00280 POLICE BLOCK GRANTS 3,952.79 0.00 0.00 4.87 0.00 0.00 3,957.66 0.003,957.660.00281 DEPT. COMMUNITY INVESTMENT - REV BONDS 28,091.35 0.00 0.00 34.660.00 28,126.01 0.00 0.000.000.00289 HAZMAT 27,683.09 0.00 1,860.26 34.16 0.00 0.00 25,856.99 0.0025,856.990.00291 INDIANA RIVER RESCUE 151,762.55 34,500.00 6,023.66 174.92 0.00 0.00 180,413.81 0.00180,413.810.00292 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 99,878.09 0.00 807.70 123.19 0.00 0.00 99,193.58 0.0099,193.580.00295 COPS MORE GRANT 117,849.83 1,343.30 78.00 148.63 0.00 0.00 119,263.76 0.00119,263.760.00299 POLICE FEDERAL DRUG ENFORCEMENT 138,059.09 0.00 0.00 226.75 0.00 0.00 138,285.84 0.00138,285.840.00404 COUNTY OPTION INCOME TAX 11,091,772.67 942,459.35 946,275.64 13,917.79 0.00 0.00 11,101,874.17 0.0011,101,874.17900,919.40408 ECONOMIC DEVELOPMENT INCOME TAX 15,585,632.90 893,413.25 672,503.83 19,593.04 0.00 0.00 15,826,135.36 0.0015,826,135.360.00410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 428,196.16 0.00 33,601.60528.41 0.00 0.00 395,122.97 0.00395,122.97(900,919.40)655 PROJECT RELEAF 735,619.93 39,154.71 2,666.33 1,025.84 0.00 0.00 773,134.15 0.00773,134.150.00705 POLICE K-9 UNIT 2,907.87 0.00 0.00 3.59 0.00 0.00 2,911.46 0.002,911.460.00Total Special Revenue Funds69,887,320.98 4,214,352.19 6,565,559.90 81,932.16 0.00 28,126.01 67,589,919.42 69,738.0867,659,657.50300,000.00 Debt Service Fund312 2017 PARKS BOND DEBT SERVICE 404,542.86 0.00 593,303.69 99.91 0.00 0.00(188,660.92)0.00(188,660.92)0.00313 HALL OF FAME DEBT SERVICE (358,411.25)0.00 0.00 0.00 0.00 0.00(358,411.25)0.00(358,411.25)0.00755 SB BUILDING CORPORATION 664,424.41 0.00 0.00 723.00 0.00 0.00 665,147.41 0.00665,147.410.00757 2015 PARKS BOND DEBT SERVICE 524,799.80 62,921.88 0.00 253.53 0.00 0.00 587,975.21 0.00587,975.210.00760 EDDY ST. COMMONS DEBT SERVICE 2,503,649.59 0.00 0.00 531.59 0.00 0.00 2,504,181.18 0.002,504,181.180.00Capital Project Funds377 PROFESSIONAL SPORTS DEVELOPMENT(438,447.26)7,430.90 352,680.00 0.00 0.00 0.00(783,696.36)0.00(783,696.36)0.00401 COVELESKI STADIUM CAPITAL 54,966.94 0.00 0.00 67.83 0.00 0.00 55,034.77 0.0055,034.770.00405 PARK NONREVERTING CAPITAL 115,166.21 566.00 5,285.86 67.26 0.00 0.00 110,513.61 0.00110,513.610.00406 CUMULATIVE CAPITAL DEVELOPMENT 649,847.46 0.00 195,230.57 546.59 0.00 0.00 455,163.48 0.00455,163.480.00407 CUMULATIVE CAPITAL IMPROVEMENT 295,074.45 25,000.00 0.00 332.03 0.00 0.00 320,406.48 0.00320,406.480.00412 MAJOR MOVES CONSTRUCTION 2,765,232.01 246,664.00 120,795.18 3,412.36 0.00 0.00 2,894,513.19 0.002,894,513.194,441,248.80416 MORRIS PERFORMING ARTS CENTER CAPITAL 399,124.05 2,520.00 4,144.14 490.68 0.00 0.00 397,990.59 0.00397,990.590.00450 PALAIS ROYALE HISTORIC PRESERVATION 119,508.14 1,704.85 0.00 145.76 0.00 0.00 121,358.75 0.00121,358.750.00451 2018 FIRE STATION #9 CAPITAL 4,879,202.53 0.00 109,679.40 6,021.14 0.00 0.00 4,775,544.27 0.004,775,544.270.00471 2017 PARKS BOND CAPITAL 13,556,856.61 0.00 40,725.00 16,770.55 0.00 0.00 13,532,902.16 0.0013,532,902.160.00677 HALL OF FAME CAPITAL FUND 426,988.79 0.00 1,215.21 528.21 0.00 0.00 426,301.79 0.00426,301.79(426,301.79)Cash Reserve Report17 City of South BendMonth of:July 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)750 EQUIPMENT / VEHICLE LEASING 7,552,505.70 279,920.00 1,313,860.85 1,076.31 0.00 0.00 6,519,641.16 0.006,519,641.160.00751 2015 PARKS BOND CAPITAL 1,696,692.13 0.00 4,819.76 364.86 0.00 0.00 1,692,237.23 0.001,692,237.230.00753 SMART STREET BOND CAPITAL 189,435.80 0.00 119,251.73 45.86 0.00 0.00 70,229.93 0.0070,229.930.00759 EDDY ST COMMONS CAPITAL 16,129,365.10 0.00 2,282,638.98 5.44 0.000.00 13,846,731.56 0.0013,846,731.560.00Total Capital & Debt Service Funds52,130,524.07 626,727.63 5,143,630.37 31,482.91 0.00 0.00 47,645,104.24 0.0047,645,104.244,014,947.01Enterprise Funds287 EMS CAPITAL 4,785,768.39 0.00 596,733.80 5,375.87 0.00 0.00 4,194,410.46 0.004,194,410.460.00288 EMS OPERATING 2,099,641.61 438,769.85 524,110.72 3,923.71 0.00 0.00 2,018,224.45 0.002,018,224.450.00600 CONSOLIDATED BUILDING DEPARTMENT 2,648,906.62 136,042.71 377,276.01 3,168.88 0.00 0.00 2,410,842.20 0.002,410,842.200.00601 PARKING GARAGES 1,322,750.43 129,744.49 185,145.91 1,588.21 0.00 0.00 1,268,937.22 0.001,268,937.22(1,469,498.00)610 SOLID WASTE OPERATIONS 373,375.19 486,147.96 371,840.00 782.86 0.00 0.00 488,466.01 0.00488,466.010.00611 SOLID WASTE CAPITAL 186,629.61 0.00 185,406.69 16.70 0.00 0.00 1,239.62 0.001,239.620.00620 WATER WORKS OPERATIONS 2,742,261.05 1,866,835.57 1,523,010.90 2,873.47 6,406.92 173,647.50 2,921,718.61 0.002,921,718.610.00622 WATER WORKS CAPITAL 1,776,348.33 168,530.00 6,624.70 2,178.32 8,052.50 0.00 1,948,484.45 0.001,948,484.450.00624 WATER WORKS CUSTOMER DEPOSIT 1,518,077.63 12,900.13 15,361.36 1,877.88 0.00 1,877.88 1,515,616.40 0.001,515,616.400.00625 WATER WORKS SINKING FUND 737,208.50 0.00 0.00 1,229.56 165,595.00 1,229.56 902,803.50 0.00902,803.500.00626 WATER WORKS BOND RESERVE 1,435,891.20 0.00 0.00 1,775.18 0.00 0.001,437,666.38 0.001,437,666.380.00629 WATER WORKS RESERVE - O & M 2,670,169.40 0.00 0.00 3,299.48 0.003,299.48 2,670,169.40 0.002,670,169.400.00640 SEWER REPAIR INSURANCE 1,899,987.81 57,131.22 39,009.38 2,344.240.00 0.00 1,920,453.89 0.001,920,453.890.00641 SEWAGE WORKS OPERATIONS 11,270,497.56 3,840,179.60 2,681,350.6316,192.45 6,671.55 982,961.54 11,469,228.99 0.0011,469,228.990.00642 SEWAGE WORKS CAPITAL 9,732,314.91 534,885.00 352,355.00 9,674.71219,930.00 0.00 10,144,449.62 0.0010,144,449.620.00643 SEWAGE WORKS RESERVE - O & M 5,399,084.29 0.00 0.00 6,671.55 0.006,671.55 5,399,084.29 0.005,399,084.290.00649 SEWAGE WORKS BOND SINKING 5,212,703.48 0.00 0.00 6,338.58 780,313.75 0.00 5,999,355.81 0.005,999,355.810.00653 SEWAGE WORKS DEBT SERVICE RESERVE 4,159,984.59 0.00 0.00 5,598.56 0.00 0.00 4,165,583.15 0.004,165,583.150.00659 2011 SEWER BOND 146.21 0.00 0.00 0.18 0.00 146.39 0.00 0.000.000.00661 2012 SEWER BOND 17,114.70 0.00 0.00 21.12 0.00 17,135.82 0.00 0.000.000.00670 CENTURY CENTER 1,695,295.24 492,115.25 79,898.19 0.00 0.00 0.00 2,107,512.30 0.002,107,512.300.00671 CENTURY CENTER CAPITAL 855,763.94 0.00 0.00 72.68 0.00 0.00 855,836.62 0.00855,836.620.00672 CENTURY CENTER ENERGY SAVINGS 239,663.43 0.00 0.00 4.26 0.00 0.00 239,667.69 0.00239,667.690.00Total Enterprise Funds62,779,584.12 8,163,281.78 6,938,123.29 75,008.45 1,186,969.72 1,186,969.72 64,079,751.06 0.0064,079,751.06(1,469,498.00)Internal Service Funds222 CENTRAL SERVICES 1,103,652.75 1,061,902.13 1,131,709.72 800.25 0.00 0.00 1,034,645.41 0.001,034,645.410.00224 CENTRAL SERVICES CAPITAL 118,813.67 0.00 5,711.11 148.50 0.00 0.00113,251.06 0.00113,251.060.00226 LIABILITY INSURANCE 3,712,213.34 168,935.49 632,712.47 4,738.76 0.00 0.00 3,253,175.12 0.003,253,175.120.00278 TAKE HOME VEHICLE POLICE 759,389.16 280.00 0.00 936.92 0.00 0.00 760,606.08 0.00760,606.080.00279 INNOVATION & TECHNOLOGY 311 CALL CENTER 2,314,136.10 567,506.00 441,065.42 2,524.08 0.00 0.00 2,443,100.76 0.002,443,100.760.00711 SELF-FUNDED EMPLOYEE BENEFITS 11,676,523.76 1,503,207.29 1,412,493.32 15,021.82 0.00 0.00 11,782,259.55 0.0011,782,259.550.00713 UNEMPLOYMENT COMP FUND 209,260.04 0.00 1,728.00 260.74 0.00 0.00 207,792.78 0.00207,792.780.00714 PARENTAL LEAVE FUND 37,691.71 12,566.66 13,384.20 45.32 0.00 0.00 36,919.49 0.0036,919.490.00Total Internal Service Funds19,931,680.53 3,314,397.57 3,638,804.24 24,476.39 0.00 0.00 19,631,750.25 0.0019,631,750.250.00Trust & Agency Funds701 FIREFIGHTERS PENSION 302,985.98 0.00 384,851.46 0.00 0.00 0.00(81,865.48)0.00(81,865.48)0.00702 POLICE PENSION 853,441.34 228.66 506,179.74 0.00 0.00 0.00 347,490.26 0.00347,490.260.00709 PAYROLL FUND 0.00 8,695,935.51 8,695,935.51 0.00 0.00 0.00 0.00 0.000.000.00718 STATE TAX DEDUCTION FUND 419,538.62 284,475.69 419,538.62 0.00 0.00 0.00 284,475.69 0.00284,475.690.00725 MORRIS / PALAIS BOX OFFICE 1,988,870.26 210,707.20 0.00 0.00 0.000.00 2,199,577.46 0.002,199,577.460.00726 POLICE DISTRIBUTIONS PAYABLE 855,181.96 2,153.50 0.00 0.00 0.00 0.00 857,335.46 0.00857,335.460.00730 CITY CEMETERY TRUST 28,698.81 0.00 0.00 35.41 0.00 0.00 28,734.22 0.0028,734.220.00Total Trust & Agency Funds4,448,716.97 9,193,500.56 10,006,505.33 35.41 0.00 0.00 3,635,747.61 0.003,635,747.610.00Total City Funds247,789,922.17 27,022,179.38 36,838,402.19 239,075.64 1,186,969.72 1,215,095.73 238,184,648.99 69,738.08 238,254,387.07 3,271,750.80Cash Reserve Report18 City of South BendMonth of:July 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 36,022,616.87 0.00 3,000,956.00 34,090.23 3,435.14 0.00 33,059,186.24 0.0033,059,186.24(300,000.00)422 TIF DISTRICT - WEST WASHINGTON 2,313,759.15 0.00 30,244.00 2,683.92 0.00 0.00 2,286,199.07 0.002,286,199.070.00425 TIF LEIGHTON PLAZA 180,073.91 0.00 0.00 196.66 0.00 0.00 180,270.570.00180,270.570.00429 TIF RIVER EAST DEV (NE) 9,653,675.44 0.00 14,036.50 10,530.09 0.00 0.00 9,650,169.03 0.009,650,169.030.00430 TIF SOUTHSIDE DEVELOPMENT AREA #1 8,983,381.53 0.00 40,813.75 9,905.91 0.00 0.00 8,952,473.69 0.008,952,473.690.00435 TIF DOUGLAS ROAD 202,302.24 0.00 0.00 249.65 0.00 0.00 202,551.89 0.00202,551.890.00436 TIF RIVER EAST RES (NE RE) 3,999,194.85 0.00 246,664.00 0.00 0.00 0.00 3,752,530.85 0.003,752,530.85(2,971,750.80)Total Tax Increment Financing Funds61,355,003.99 0.00 3,332,714.25 57,656.46 3,435.14 0.00 58,083,381.340.0058,083,381.34(3,271,750.80)Redevelopment Funds433 REDEVELOPMENT ADMINISTRATION GENERAL 6,890.30 0.00 0.00 9.17 28,126.01 0.00 35,025.48 0.0035,025.480.00439 CERTIFIED TECHNOLOGY PARK 618,004.68 0.00 0.00 762.64 0.00 0.00 618,767.32 0.00618,767.320.00452 2018 TIF PARK BOND CAPITAL 10,809,411.24 25,670.18 41,295.18 0.00 0.00 0.00 10,793,786.24 0.0010,793,786.240.00454 AIRPORT URBAN ENTERPRISE ZONE 389,741.63 0.00 0.00 480.95 0.00 0.00 390,222.58 0.00390,222.580.00754 INDUSTRIAL REVOLVING FUND 2,749,195.00 6,642.00 8,831.00 20,185.00 0.00 0.00 2,767,191.00 0.002,767,191.000.00Total Redevelopment Funds14,573,242.85 32,312.18 50,126.18 21,437.76 28,126.01 0.00 14,604,992.62 0.0014,604,992.620.00Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,040,462.24 0.00 0.00 1,285.68 0.00 1,285.68 1,040,462.24 0.001,040,462.240.00317 COVELESKI BOND DEBT RESERVE 521,357.65 0.00 0.00 643.37 0.00 0.00 522,001.02 0.00522,001.020.00328 SBCDA 2003 DEBT RESERVE 1,739,494.86 0.00 0.00 2,149.46 0.00 2,149.46 1,739,494.86 0.001,739,494.860.00351 2018 TIF PARK BOND DEBT SERVICE RESERVE 993,495.00 0.00 0.00 0.00 0.00 0.00 993,495.00 0.00993,495.000.00752 SB REDEVELOPMENT AUTHORITY 47,407.10 0.00 0.00 63.49 0.00 0.00 47,470.59 0.0047,470.590.00756 SMARTS STREETS DEBT SERVICE 1,722,178.86 0.00 0.00 365.74 0.00 0.00 1,722,544.60 0.001,722,544.600.00Total Debt Service Funds6,064,395.71 0.00 0.00 4,507.74 0.00 3,435.14 6,065,468.31 0.006,065,468.310.00Total Redevelopment Commission Funds81,992,642.55 32,312.18 3,382,840.43 83,601.96 31,561.15 3,435.14 78,753,842.27 0.00 78,753,842.27(3,271,750.80)City Operations Total329,782,564.72 27,054,491.56 40,221,242.62 322,677.60 1,218,530.87 1,218,530.87 316,938,491.26 69,738.08 317,008,229.34 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 Account183,995,204.84 280,031.53 0.00 86,788.07 0.00 185,930.81 184,176,093.63 184,176,093.63Cash Reserve Report19