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Home My WebLink AboutSession VI - 2019 Budget - Admin & Finance2019 Budget Presentation Administration & Finance September 5, 2018 TABLE OF CONTENTS POWERPOINT PRESENTATION .................................................................................. 2-25 FUND 101-0401 ADMINISTRATION & FINANCE ........................................................ 27-37 HUMAN RIGHTS....................................................................................................... 38-56 101-1008 HUMAN RIGHTS GENERAL .................................................................................... 38-44 258 HUMAN RIGHTS FEDERAL ............................................................................................... 45-56 CENTRAL SERVICES ................................................................................................ 57-105 222 CENTRAL SERVICES OPERATIONS ............................................................................... 57-100 224 CENTRAL SERVICES CAPITAL ..................................................................................... 101-105 FUND 226 SAFETY & RISK ..................................................................................... 106-124 OTHER FUNDS ...................................................................................................... 125-241 101 GENERAL FUND - SUMMARY ............................................................................................... 125 101-0302 WNIT CONTRACT ............................................................................................... 126-127 102 RAINY DAY .................................................................................................................... 128-129 217 GIFTS, DONATIONS, BEQUESTS .................................................................................. 130-139 227 LOSS RECOVERY ............................................................................................................ 140-145 312 2017 PARKS BOND DEBT SERVICE ............................................................................. 146-158 313 HALL OF FAME DEBT SERVICE .................................................................................. 159-161 351 2018 TIF PARKS BOND DEBT SERVICE RESERVE .................................................... 162-163 377 PROFESSIONAL SPORTS DEVELOPMENT .................................................................... 164-167 404 COUNTY OPTION INCOME TAX (COIT) ................................................................... 168-180 406 CUMULATIVE CAPITAL DEVELOPMENT (CCD) ........................................................ 181-184 407 CUMULATIVE CAPITAL IMPROVEMENT (CCI) ........................................................... 185-189 408 ECONOMIC DEVELOP INCOME TAX (EDIT) ............................................................ 190-206 711 SELF-FUNDED EMPLOYEE BENEFITS ........................................................................ 207-215 713 UNEMPLOYMENT COMPENSATION ............................................................................ 216-218 714 PARENTAL LEAVE ......................................................................................................... 219-221 750 EQUIPMENT/VEHICLE LEASING ................................................................................ 222-238 755 SOUTH BEND BUILDING CORPORATION ................................................................... 239-241 757 2015 PARKS BOND DEBT SERVICE ............................................................................. 242-244 Departments of Admin & Finance and Human Capital and Inclusion September 5, 2018 1 •Administration & Finance (including Safety & Risk) •Central Services •Human Capital & Inclusion (Human Resources, Human Rights, & Diversity & Inclusion) Today’s Agenda 2 Administration & Finance Jennifer Hockenhull, City Controller September 5, 2018 •The goal of Administration & Finance is to provide excellent, timely and cost- effective customer service to all departments within the City, to the Common Council and to interested Residents •This goal can be achieved by: Hiring and retaining highly qualified, motivated individuals Providing an environment that encourages continued professional development and achievement Maintaining high standards for service and reporting Providing regular opportunities for communication and collaboration within the department and other City departments Administration & Finance Department Vision 3 •County Option Income Tax (COIT) Fund 404 •Assumes an 11.39% increase in COIT revenue per the Indiana Department of Local Government Finance •Requested expenditures include: •$130,000 for 2nd year of the Goodwill Strategic Outreach Unit program (3 year program) •$120,000 for 2019 Election Administration Expenses (charged by the County) •$100,000 for Permanent Supportive Housing •$200,000 for Light Up South Bend •Funds to cover operations for Motor Vehicle Highway (including curb & sidewalk program in Fund 202), Emergency Medical Services (EMS Fund 288 and 287), and Parks & Recreation (Fund 201) •$1,904,000 relating to Community and Neighborhood Engagement and Improvements (including City Cemetery) •$500,000 to continue with demolitions of vacant & abandoned properties •$150,000 to assist with County-City Building Office Remodels due to aging facility needs •Cash reserve levels remain strong through 2019 •Economic Development Income Tax (EDIT) Fund 408 •Assumes an 8.35% increase in EDIT revenue per the Indiana Department of Local Government Finance •Requested expenditures include: •Funds to cover operations for Department of Community Investment (DCI Fund 211), Animal Care & Control and Code Enforcement (Fund 600) •$702,000 for Zoo bond and Parks bond payments •$3,056,000 to fund the Public Safety Answering Point including annual debt payment (PSAP – 911 Call Center) •$2,120,000 for Neighborhood Engagement projects (will be included in DCI presentation) •Cash reserve levels remain strong through 2022 Administration & Finance – Major Funds Budget Highlights •Liability Insurance Fund 226 •All Departments are being charged 100% of the allocated burden in 2019 •Budget consists of: •Safety & Risk Management – personnel and training costs •Self Insured Liability – claims funding and personnel to manage claims •Business Insurance – insurance premiums and claims for catastrophic events – i.e. storm damage to a roof which did not meet the insurance deductible •Workers’ Compensation – funding for workers’ comp claims and premiums •Budget shows a small deficit spend, however, the cash reserves continue to build year-over-year and remain at an acceptable level per best practices and are adequate to cover the incurred but not reported (IBNR) claims •Self Funded Employee Benefits Fund 711 •Assumes per employee cost of health insurance at $16,900; however, due to strong cash reserves in the Fund 711, each department was given a one time reduction in overall health insurance costs in 2019 •Holding employee premium contributions steady in 2019; however, health insurance plan redesign is expected in 2020 •Requested expenditures include: •$19,000 for Harassment Awareness Training •$43,000 for Wellness Program activities including O’Brien and other City-Fitness Center memberships •$25,200 for Transpo Bus Passes for City Employees •Budgeting to spend down cash reserves in 2019; however, cash reserves remain strong in the fund through 2023 •General Fund •Assumes a 1% increase in property tax revenue for 2019 Administration & Finance – Major Funds Budget Highlights 4 Administration & Finance – Other Funds Budget Summary •Rainy Day Fund 102 •$10.37 million cash balance as of July 2018 •No plans to spend; used only for emergencies •Provides for good governance and is key to maintaining high AA bond rating •Gift, Donation and Bequest Fund 217 •Budgeting for a small spend down to expend funds received in prior years •No cash reserve requirements in this fund as funds are for specific projects •Funds received for Animal Care & Control, various DCI projects and Historic Preservation •Loss Recovery Fund 227 •Funding being used for WaterWorks activities as intended •Revenues derived from environmental actions in previous years •Cumulative Capital Development (CCD) Fund 406 •Assumes a 1% increase in property tax revenue in 2019 •Used for police vehicle capital leases •Cumulative Capital Improvement (CCI) Fund 407 •Decrease in tax revenue per the Department of Local Government Finance •Funds are being used to assist with the MY SB Parks & Trails project in 2019 Administration & Finance – Other Funds Budget Summary •Unemployment Compensation Fund 713 •Due to low claims over the past several years, the City has been able to use accumulated funds without the need to charge departments; this remains the case in 2019 and the cash reserve balance is adequate •Parental Leave Fund 714 •New employee benefit established in 2018 •Many employees have taken advantage of this benefit •Funded through departmental allocation of 0.25% of full time wages •The cash reserves will be evaluated in 2020 to ensure the appropriate cost allocation to the departments is being charged 5 Administration & Finance – Debt Funds Budget Summary •2017 Parks Bond Debt Service Fund 312 •Property tax levy was established in 2018 – estimating levy will cover the full cost of the bond annually •Hall of Fame Fund 313 •Final payment was made in 2018 •Levy was transferred for My SB Parks & Trails bond approved by Council in 2017 •2018 TIF Park Bond Debt Service Reserve Fund 351 and 2015 Parks Bond Debt Service Reserve Fund 757 •These are debt service reserve funds which will hold funds until the final payments are due •Professional Sports Development Fund 377 •This fund is used to pay off the 2010 Coveleski Stadium bond •The final payment will be made in 2019 •The revenues into this fund in 2019 relate to the transfer in of the debt service reserve amount of $525,000 •The remaining cash balance in the fund will be transferred back to EDIT in 2019 as EDIT assisted in making payments on this debt when the PSDA tax did not cover the annual payments in prior years. City continues to work with the DLGF to ensure appropriate receipt of taxes from prior years. Administration & Finance – Debt Funds Budget Summary •Equipment/Leasing Fund 750 •This fund holds the lease proceeds for capital purchases which are funded through five year capital leases •The purchased items are budgeted for in individual funds, however, this fund allows for segregation of proceeds as the equipment is being purchased. •South Bend Building Corp Fund 755 •This fund allows for segregation of bond payments related to the following bonds which were issued through the South Bend Building Corp: •2012 Police and Fire Bonds •2010 Public Works Bonds •2013 EMS/Fire Bonds oration. NOTE: Additional meeting to be held on overall debt on September 11, 2018 at 5pm. 6 Proposed 2019 Organizational Chart and Staffing Change Request CITY CONTROLLER DIRECTOR OF BUDGET AND ACCOUNTING SR. BUDGET ANALYST DIRECTOR OF FINANCE -PUBLIC WORKS (3 FULL TIME) DIRECTOR OF FINANCE - VENUES, PARKS & ARTS (2 FULL TIME) DIRECTOR OF FINANCE - PUBLIC SAFETY DIRECTOR OF REDEVELOPMENT FINANCE - DCI DIRECTOR OF FINANCE -CODE/ACC/ ENGINEERING FINANCIAL SPECIALIST - CENTRAL SERVICES DIRECTOR OF TREASURY ACCOUNTS PAYABLE (1.5 FULL TIME) PAYROLL (2 FULL TIME) GRANTS ADMINISTRATOR DIRECTOR OF PURCHASING PURCHASING AGENT SR. CHIEF ADMINISTRATION OFFICER EQUIPMENT/ FLEET SERVICES DIRECTOR RADIO SERVICES DIRECTOR DIRECTOR OF FACILITIES MANAGEMENT DIRECTOR OF SAFETY & RISK WORKERS COMP SPECIALIST DEPUTY CITY CONTROLLER ADMINISTRATIVE ASSISTANT Admin & Finance Requests: Part Time Accounts Payable Clerk for new financial system implementation assistance •With the help of Council, A&F participated in (2) resident budget workshops ahead of the 2019 budget process •Government Finance Officers Association (GFOA) Awards: •Received 2016 Comprehensive Annual Financial Report (CAFR) Award – 27 th consecutive year for the City of South Bend. Submitted the 2017 CAFR to GFOA for award in June 2018 •Received 2016 Popular Annual Financial Report (PAFR) Award – 2 nd time (PAFR highlights the important financial information to the residents of the City in a summarized, more readable format). Submitted the 2017 PAFR in June 2018. •Received 2018 Budget Award – 4 th time the City has received the award •City of South Bend is the only local government in Indiana to receive all three (3) GFOA Awards •Re-affirmed City’s AA bond rating with Standard & Poor’s in March 2018; Bond rating of AA+ with Fitch Ratings Services for certain funds •Continued to effectively manage workers’ compensation claims with our third party administrator •At the request of the Council, A&F issued a comprehensive grants report which will continue to be refined over the next year to ensure pertinent information is shared with Council and the Residents Administration & Finance 2018 Accomplishments 7 •Continue to work with all departments to maintain budgets and work creatively to stay ahead of the 2020 fiscal curb •Participate in budget workshops and other resident meetings to help further inform residents about the City budget process •Training & Development of Team – continue to encourage training at all levels of the department •Continue high level of transparency through monthly and annual reporting – other municipalities continue to contact us regarding our strong reporting •Further integration of other department finance staff into the Department •Maintain the City’s AA bond rating •Increase Safety training to employees and work on other prevention measures to decrease future workers’ comp claims •Implement the new Enterprise Resource Planning (ERP) System (accounting software) Administration & Finance 2019 Goals & Challenges Central Services 8 Key Increases over 2018 Budget Equipment Services Increases of: $266,721.00 Radio Shop Increases of: $ (11,440.00) Building Maintenance Increases of: $ 40,472.00 TOTAL INCREASES:$295,753.00 CENTRAL SERVICES - 2019 BUDGET SUMMARY EXPENSES REVENUE NET REVENUE (EXPENSE) Fund 222 - Central Services Divisions Radio (614)$ 300,399 $ 399,979 $ 99,580 Printshop (613)189,570 199,751 10,181 Stores/Purch (612)307,740 334,095 26,355 Bldg Maint (606)232,944 124,800 (108,144) Equip Serv (605)3,405,528 3,466,189 60,661 4,436,181 4,524,814 88,633 Fund 222 - Utilities 4,550,000 4,597,419 47,419 Fund 222 - Facilities Mgmt 316,581 316,581 - Fund 222 Total 9,302,762 9,438,814 136,052 Fund 224 - Central Services Capital 375,000 376,200 1,200 GRAND TOTALS $ 9,677,762 $ 9,815,014 $ 137,252 Central Services Overall Salary Changes •Increase salary for Director of Equipment Services from $61,284 to $75,000 (salary will be more in line with other Directors with similar sized budgets and number of employees within the City) •Eliminate the position of Radio Technician I •Add Radio Installer I position due to the change in type of equipment •Add one Part-time Administrative Assistant I to help with office support Radio Shop installing equipment Central Services Front Office Staff 9 Administration: •Diesel Fuel Tax Usage Refund of $90,200 •Fleet – 63 new vehicles – Entered in Fixed Assets Register with the State for plates and registrations •Purchase, inventory and dispense 880,000 gallons of fuel Equipment Services: •Added one new outside customer for a total of 17 (not for profit and governmental organizations); outside revenues of over $110,000 YTD •1,100 Preventive Maintenance Services completed YTD Radio Services: •Fire department transition from VHF to statewide 800MHz system •New customers: St. Joe County, TRANSPO, The Morris, ND Fire Print Shop: •Graphic design and setup for all departments at no additional charge •Over 900,000 impressions printed per year Central Services 2018 Accomplishments Purchasing: •Due to reorganization approved in 2018 budget, Purchasing division has expanded and improved services to City departments: •Launched a city-wide Purchasing Card (P Card) initiative through JP Morgan Chase Bank in June 2018 •Began monthly reporting of purchase order approvals to department heads •Provided ongoing support to diversity purchasing planning efforts •Janitorial supply quote resulted in just under $10,000 in MWBE spending, and all sourcing of janitorial supplies is from local companies Building Maintenance: •Installed final 4 CNG fueling stations at Riverside Drive for a total of 18 •Investigated air quality and addressed sealing of living spaces in 5 SBFD stations, as a health-promotion measure Central Services 2019 Goals •Attract 2 new outside customers for Equipment Services •Continue to green the fleet with Hybrid and CNG-powered vehicles •Install larger CNG compressor at Riverside to handle increased capacity (use of methane) •Create city-wide contracts for facilities (including security systems and cleaning) •Expand Automated Vehicle Locator (AVL) capabilities through a coordinated effort with IT •Attract 2 new outside customers for Radio Shop •Partner with the Diversity & Inclusion Officer to expand inclusive purchasing practices, including a revised City Purchasing Policy •Maximize rebate program with JP Morgan Chase Bank 10 Human Resources Kyra Clark, Director of Human Resources September 5, 2018 Human Resources Overall Staffing and Salary Changes •No Staffing Changes •No Salary Ordinance Changes 11 •Conducted annual staff climate survey, and demographic survey; responded to feedback from 2017 survey results. •Successful implementation of parental leave program, serving as a leader in the South Bend community and nationally. •Successful implementation of employee benefit concierge service to help employees navigate health benefits •Implemented MyChoice, an alternative to traditional PERF retirement program, to attract and retain great talent. •90% participation in employee wellness program, with Clinic saving the City at least $500,000 in health care costs since it opened in 2016. Human Resources 2018 Accomplishments •Full implementation of new HR information system •Implement harassment training program for all employees •Re-evaluate employee health benefits plan, ensuring high quality benefits at an affordable, equitable cost to the City and employees •Explore and implement additional innovative ideas to recruit and retain top talent. Human Resources 2019 Goals & Challenges 12 Office of Diversity and Inclusion Christina Brooks, DIO September 5, 2018 Human Rights Commission South Bend Metro 13 •Hosted the annual Indiana Consortium of State and Local Human Rights Agencies and the annual Fair Housing training •Provided (and will be providing) education and outreach at various events throughout St. Joseph County •Attended the EEOC National Training Conference and will be attending the HUD National Policy Training Conference in Washington, D.C. •Successfully maintained federal contracts with the EEOC, HUD, and Community Investment •Requested an upward modification in EEOC funds due to increase in case closures •Executive Director, Lonnie Douglas, was reappointed to the EEOC – FEPA Chair Committee 2018 Human Rights Commission Accomplishments •Commission will continue the policy that all cases filed and retained for investigation must be completed within 180 days or less •Continue to seek grants and other forms of revenue to supplement the general fund budget •Maintain federal contracts with EEOC, HUD, and Community Investment •Opportunity for staff to attend training provided by EEOC and HUD •Challenges due to an increase in caseload has created a need to fill a part-time Administrative Assistant/ Intake Officer position for Employment 2019 Human Rights Commission Goals & Challenges 14 Human Capital & Inclusion Human Rights Commission Overall Staffing Changes •Add a part time Administrative Assistant to general fund (101-1008) •Move one (1) investigator position from General Fund (101-1008) to Grant Fund (258) Proposed SBHRC Organizational Chart Director Of Human Rights Commission (FTE) Deputy Director, Housing Manager (FTE) Administrative Assistant (PT) Employment Manager (FTE) Investigator IV (FTE) Administrative Assistant/Intake Officer (FTE) 15 Diversity and Inclusion Diversity and Inclusion Plan Tracking the 3 Year Plan Progress 16 By the Numbers 3 Areas of Focus 5Goals 63 Action Items Area of Focus Goals WORKPLACE • Cultivate and sustain an inclusive work environment. WORKFORCE • Recruit, hire, develop, and retain the highest quality candidates from all segments of society. COMMUNITY • Expand opportunities for representative population outreach and engagement. • Advance and sustain a more inclusive community attractive to international, national and local residents. • Cultivate and sustain an inclusive City service and procurement environment. 17 Area One: Workplace WORKPLACE: Cultivate and sustain an inclusive work environment. Priority 1: Establish baseline metrics in leadership, culture, voice, staff development, and rewards 5 Action Items Proposed 4 Action Items Implemented and Ongoing Area One: Workplace WORKPLACE: Cultivate and sustain an inclusive work environment. Priority 2: Establish and provide on‐going diversity and inclusion experiential learning, education, training and workshops for all City staff. 7 Action Items Proposed 7 Action Items Implemented and Ongoing 18 Area One: Workplace WORKPLACE: Cultivate and sustain an inclusive work environment. Priority 3: Establish diversity and inclusion awards for City Groups, individuals, and community groups and individuals. 3 Action Items Proposed 3 Action Items Implemented and Ongoing Area One: Workplace WORKPLACE: Cultivate and sustain an inclusive work environment. Priority 4: Infuse diversity and inclusion language and city‐wide expectations into all strategic plans, policies, processes, and procedures, programs. 2 Action Items Proposed 2 Action Items Implemented and Ongoing 19 Area Two: Workforce WORKPLACE: Recruit, hire, develop, and retain the highest quality candidates from all segments of society. Priority 1: Establish baseline metrics for 5 key areas of talent identification, recruitment, hiring process, talent development and retention. 10 Action Items Proposed 10 Action Items Implemented and Ongoing Area Two: Workforce WORKPLACE: Recruit, hire, develop, and retain the highest quality candidates from all segments of society. Priority 2: Establish policy, procedures that support inclusive talent identification, recruitment, hiring process, talent development, and retention. 11 Action Items Proposed 10 Action Items Implemented and Ongoing 20 Area Three: Community COMMUNITY: Expand opportunities for representative population outreach and engagement. Priority 1: Establish baseline metrics for public safety, community investment, boards and commissions, education and transportation. 6 Action Items Proposed 5 Action Items Implemented and Ongoing Area Three: Community COMMUNITY: Advance and sustain a more inclusive community attractive to international, national, and local residents. Priority 1: Establish baseline metrics for arts and entertainment, language, networks and partnerships, housing. 4 Action Items Proposed 4 Action Items Implemented and Ongoing 21 Area Three: Community COMMUNITY: Cultivate and sustain an inclusive City service and procurement environment. Priority 1: Establish baseline metrics for department spend amounts, PO types, # of certified vendors and vendor headquarter location. 10 Action Items Proposed 6 Action Items Implemented and Ongoing Area Three: Community COMMUNITY: Cultivate and sustain an inclusive City service and procurement environment. Priority 2: Establish and provide doing business with the city and start in South Bend workshops. 4 Action Items Proposed 4 Action Items Implemented and Ongoing 22 2018 Accomplishments and Outcomes •Human Rights Campaign Foundation Municipal Equality Index Scorecard recognition. An 11 point increase. •High Performing "Race‐Informed" City, 2018 Equipt to Innovate‐‐Living Cities and Governing Magazine •Conducting first Diversity Purchasing Disparity Study in 31 years. •Expanded list of recognized certifying agencies for business enterprises from 1 to 17. •Improved Employee Climate Survey ratings. •Adopted JDAI framework for Juvenile Justice Center of St. Joseph County. •Created new demographics survey to collect and track inclusivity of Boards and Commissions. •Conducted focus groups for community feedback to design a South Bend Metro Inclusive Talent Network. •Finalized rollout of new staff performance evaluation and career path development system for transparency in promotions and career advancement for SBPD. •New Partnership with South Bend Civic Theater to advance the importance of racially and culturally representative theater arts in communities. •Expansion of Human Rights Commission from City of South Bend to St. Joseph County. One of only two in the state eligible to investigate ICRC and EEOC cases. 2019 Goals & Objectives for City Results Well Governed and Administered City •Ensures reliable compliance with regulations and well‐ managed risk. • Create recognized national model for municipal inclusive procurement programs. • Create recognized national model for municipal inclusive workforce programs. Strong Inclusive Economy •Partners with the community to provide high quality employment opportunities by ensuring ready access to a skilled, educated and diverse workforce • Create recognized national model for Inclusive Talent Network program. • Create recognized national model for YOUTHBUILD program. Thriving Public Space and Culture •Advances cultural enrichment by encouraging and supporting the visual, performing, graphic and literary arts and promoting multi‐cultural events and preserving its historical heritage. • Create a recognized national model for culturally representative live theater options for municipalities. 23 KPIs for 2019 Goals & Objectives Well Governed and Administered City •Ensures reliable compliance with regulations and well‐ managed risk. • Establish procurement compliance benchmarks. •Increase City spend amounts and job creation impact of underrepresented business enterprises participating in municipal inclusive procurement programs. Strong Inclusive Economy •Partners with the community to provide high quality employment opportunities by ensuring ready access to a skilled, educated and diverse workforce • Increase number of underrepresented young professionals stay and find employment after secondary and post secondary training completion through Inclusive Talent Network program and YOUTHBUILD program. Thriving Public Space and Culture •Advances cultural enrichment by encouraging and supporting the visual, performing, graphic and literary arts and promoting multi‐cultural events and preserving its historical heritage. • Track community satisfaction for culturally representative live theater options for municipalities through satisfaction survey and engagement. 2019 Significant Changes and Challenges •Add FTE to address •Outcome of Disparity Study •Workforce Planning •Culturally representative community arts 24 Proposed ODI Organizational Chart Diversity and Inclusion Officer Inclusion Project Manager (FTE) Director of Human Rights Commission (FTE) Deputy Director Housing Manager (FTE) Administrative Assistant (PT) Employment Manager (FTE) Investigator V (FTE) Administrative Assistant/Intake Officer (FTE) Diversity and Inclusion Fellow (PT) 2019 Significant Cost Saving or Impact Opportunities •Encumbered amounts for canceled or bid change orders •Policy and bid language revisions •Section 3 workforce tracking with South Bend Housing Authority •Supporting bid competition to reduce cost to City •Reverse auctions •Co‐Op •Mentor protégé •Joint ventures 25 Council Questions & Answers Addressing the Racial Wealth Divide (Office of Diversity and Inclusion) •Inclusive Workforce •EXTERNAL: Developing South Bend Metro Inclusive Talent Network. This network will connect underrepresented professionals, especially young professionals of color to local and regional workforce opportunities. Convening focus groups of young professionals of color this summer. Expected rollout January 2019. •EXTERNAL: SBCSC Successful Pathways partner organization. Connecting CTE students to open local and regional paid internships. •EXTERNAL: Regional Youthbuildgrant proposal. Targeting underrepresented out of school youth ages 16‐24 and connecting them with construction trades, entry level medical training, and other emerging industry training and job opportunities. •Pay Equity and Income Disparities •INTERNAL: Created Job Categories to ensure equity of all City of South Bend salaries. •INTERNAL: Disseminate information on employee small loan options through individual PERF accounts. •Education and Post‐Secondary Training •Partnering with SBCSC Successful Pathways Program. Connecting community resources to SBCSC units. •Juvenile Justice/Criminal Justice •Partnered with JJC to adopt new JDAI (Alternative to Detention Program) for St. Joseph County which is reducing the number of youth of color detained in the Juvenile Justice system while connecting them to community resources and support. •Housing/Home Ownership •Developing South Bend Renter/Home Owner Mentor Program. 26 City of South Bend, Indiana 2019 Budget Fund 101 - General Fund Department 0401 - Administration & Finance 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Expenditures by Type Personnel Salaries & Wages 1,285,999 1,433,388 1,581,515 756,349 1,642,180 1,671,667 1,704,648 1,738,289 1,772,602 60,665 4% Fringe Benefits 499,785 571,251 698,935 286,674 570,008 760,942 784,781 809,447 834,972 (128,927) -18% Total Personnel 1,785,784 2,004,639 2,280,450 1,043,022 2,212,188 2,432,610 2,489,429 2,547,736 2,607,574 (68,262) -3% Supplies 22,195 23,882 23,530 5,988 23,500 23,500 23,500 23,500 23,500 (30) 0% Services & Charges Professional Services 68,664 78,605 72,700 30,337 46,000 75,000 50,000 75,000 50,000 (26,700) -37% Printing & Advertising 878 780 900 536 900 900 900 900 900 - 0% Utilities - - - - - - - - - - - Education & Training 18,241 11,980 10,210 656 11,110 11,110 11,110 11,110 11,110 900 9% Travel 8,790 11,212 11,100 269 10,000 10,000 10,000 10,000 10,000 (1,100) -10% Repairs & Maintenance 9,900 6,968 8,000 1,500 - - - - - (8,000) -100% Other Interfund Allocations 19,200 229,056 190,598 95,298 220,942 220,942 220,942 220,942 220,942 30,344 16% Debt Service Principal 4,303 4,487 2,801 2,344 2,295 2,429 - - - (506) -18% Interest & Fees 2,165 589 348 195 211 76 - - - (137) -39% Grants & Subsidies - - - - - - - - - - - Insurance 9,180 4,704 6,150 3,078 7,345 7,345 7,345 7,345 7,345 1,195 19% Other Services & Charges 32,788 32,018 32,539 12,762 34,799 34,799 34,799 34,799 34,799 2,260 7% Transfers Out - - 500 500 - - - - - (500) -100% Total Services & Charges 174,109 380,400 335,846 147,475 333,602 362,601 335,096 360,096 335,096 (2,244) -1% Capital - - - - - - - - - - - Total Expenditures 1,982,088 2,408,921 2,639,826 1,196,486 2,569,290 2,818,711 2,848,025 2,931,332 2,966,170 (70,536) -3% Revenue Charges for Services - - - - - - - - - - - Interest Earnings - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 16,699 12,600 12,050 12,801 18,000 18,000 18,000 18,000 18,000 5,950 49% Total Revenue 16,699 12,600 12,050 12,801 18,000 18,000 18,000 18,000 18,000 5,950 49% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Department of Administration & Finance provides financial management and administrative services to City operations including finance and accounting services, human resources, diversity & inclusion, risk management, and benefits administration. Personnel costs increased due to a 2% increase in salaries and one (1) additional FTE request in the Diversity & Inclusion Department to assist with the implementation of the Disparity Study work. The decrease in Health Insurance is due to the overall City change in Health Insurance costs in 2019 as a one time adjustment to right size the fund balance due to year over year cost savings. Assuming costs to increase back to the $16,900 per employee rate for health insurance subsequent to 2019. Allocations increased due to additional IT costs for various software programs and new employee computer expenses. This department is funded by property tax revenue collected in the General Fund. A small amount of revenue is derived from procurement-card commissions. 27 City of South Bend, Indiana 2019 Budget Department 101-0401 - Administration & Finance Accomplishments, Goals, KPI's 2018 Accomplishments & Outcomes Controller's Office - Human Resources - - - - 2019 Department Goals & Objectives and Linkage to City Results Priority Based Budgeting Result: Models our values of excellence, accountability, - - - - - - Key Performance Indicators (KPI's) Measure Type 2017 Actual 2018 Estimated 2019 Target Long Term Goal - Award-Winning Documents Output 3333 - Near-Site Health and Wellness Clinic Usage Output 90% 95% 95% 95% - S&P Bond Rating Outcome AA AA AA AA+ - General Fund Cash Reserves as a % of Expenditures (current reserve requirement is 35%) Outcome 56% 55% 55% 35% - Employee satisfaction Outcome 35% response 40% response 45% response 60% response Types: output, efficiency, effectiveness, quality, outcome, technology 2019 Significant Changes/Challenges/Opportunities - - - - - - - - - - Become the Best Place to Work, implement and expand utilization of HRIS: expand training programs; promote positive environment. Continue to work with IT to select new ERP system to replace the current accounting software, NaviLine, to gain efficiencies throughout the City Priority Based Budgeting Result: Ensures reliable compliance with regulations and well-managed risk Review financial internal controls in every department Modification of harassment training program to ensure compliance with Council's newly enacted ordinance. Continue to review health insurance cost savings opportunities while ensuring the City continues to provide excellent benefits at an affordable price. Priority Based Budgeting Result: Maintains, protects, and invests in its robust physical, financial, human and technological assets Received GFOA Award for the 2016 CAFR, 2016 PAFR and the 2017 Budget Book (only municipality in Indiana to receive all 3 awards) Expanded the state-based retirement options for new hires to provide alternative to 10 year vesting. 95% utilization of employee Clinic, saving the City $500,000 or more in the first two years. Expanded the employee orientation program. Begin to work with Fiscal Officers to ensure all fiscal personnel within departments are utilized as efficiently as possible Continue to receive the CAFR, PAFR and Budget Book awards from GFOA Priority Based Budgeting Result: Fosters enduring financial strength and fiscal sustainability Roll out the new Purchasing Division with measurable goals to ensure the efficiencies are being reached throughout the City Priority Based Budgeting Result: Is a great employer attracting, developing, equipping and retaining great employees Well-Governed and Administered City 28 City of South Bend, Indiana 2019 Budget Office of Diversity & Inclusion Accomplishments, Goals, KPI's 2018 Accomplishments & Outcomes - - - - - - 2019 Department Goals & Objectives and Linkage to City Results Priority Based Budgeting Result: Models our values of excellence, accountability, - - Create recognized national model for municipal inclusive workforce programs. - - - - - Key Performance Indicators (KPI's) Measure Type 2017 Actual 2018 Estimated 2019 Target Long Term Goal - Inclusive Workplace-Supervisor cross cultural engagement rate Outcome 77% 82%95% - Inclusive Workforce-Career Path Development discussion rate Effectiveness 58% 65%95% - Inclusive Workplace-Observe intimidation or harassment rate Outcome 21% 19%0% - Inclusive Workplace-Experience intimidation or harassment rate Outcome 28% 24%0% - Inclusive Workforce-Staff Performance Evaluation completion rate Effectiveness 57% 64%95% - Inclusive Procurement-MBE/WBE spend amounts Outcome 1.20% 3% - Inclusive Procurement-Number of MBE/WBE added in COSB local marketplace Outcome 4MBE/ 20WBE 7MBE/ 23WBE 10MBE/ 26WBE 50MBE/ 60WBE Types: output, efficiency, effectiveness, quality, outcome, technology 2019 Significant Changes/Challenges/Opportunities - - - - - - - - - - Conducting first Diversity Purchasing Disparity Study in 31 years. High Performing "Race-Informed" City, 2018 Equipped to Innovate--Living Cities and Governing Magazine Theater and Race Panel Discussion, South Bend Civic Theater. Advancing the importance of racially and culturally representative theater in communities. Expansion of Human Rights Commission from City of South Bend to St. Joseph County. One of only two in the state eligible to investigate ICRC and EEOC cases. Establish procurement compliance protocol for all public works contracts, goods, services, and professional services procurement. Necessary staff to manage expanded role of inclusive procurement and workforce Complete the Inclusive Talent Model module roll out (SPE/CPD). Priority Based Budgeting Result: Maintains, protects, and invests in its robust physical, financial, human and technological assets Continue to work with IT to implement diversity purchasing tracking software in alignment with new ERP system. Priority Based Budgeting Result: Ensures reliable compliance with regulations and well-managed risk Priority Based Budgeting Result: Is a great employer attracting, developing, equipping and retaining great employees Human Rights Campaign Foundation recognition for Municipal Equality Index Scorecard rate of 78/100. An 11 point increase since 2014. Increase valued employee rating to 95% in 2018. (78% in 2016, 90% in 2017) Increase the number of employees that have tools and resources to recruit, hire, develop and retain diverse talent to 85% in 2018. (54.7% in 2016, 76% in 2017) Well-Governed and Administered City Create recognized national model for municipal inclusive procurement program. 29 City of South Bend, Indiana 2018 Budget Department 101-0401 - Administration & Finance Staffing (Full-Time Employees only) 2018 2019 2017 Amended 06/30/18 Proposed Forecast Position (* New title or additional position)Actual Budget Actual Budget 2020 2021 2022 2023 Non-Bargaining Finance: City Controller 11111111 Deputy Controller 11111111 Director of Treasury 11111111 Director of Accounting and Budget 11111111 Dir. of Finance - Water Works 11111111 Dir. of Finance - Wastewater 11111111 Dir. of Finance - Morris/Palais (VPA)11111111 Dir. of Finance - Parks (VPA)11111111 Dir. of Finance - Public Safety 11111111 Dir. of Finance - DCI (Director II DCI)11111111 Dir. of Finance - Code/AC&C/Engineering 01111111 Budget Analyst - Senior 11111111 Grants Administrator 11111111 Supervisor - Accounts Payable 11111111 Supervisor - Payroll 11111111 Accounting Assistant 11111111 Human Resources: Director of Human Resources 11111111 Talent Manager 10000000 Deputy Director of Human Resources 01111111 HR Generalist - Senior (Public Safety Focus)11111111 HR Generalist 10000000 Manager - Benefits 01111111 HR Generalist/Benefits Coordinator 11111111 Administrative Assistant II 11111111 Inclusion: Diversity Compliance/Inclusion Officer 11111111 Diversity Specialist *00011111 Purchasing: Purchasing Manager 10000000 Shared Positions: Administrative Assistant I 01111111 Total Non-Bargaining 23 24 24 25 25 25 25 25 Total Full-Time Employees 23 24 24 25 25 25 25 25 Explain Significant Staffing Changes Below: * New position request in 2019 in order to assist with the administration of the recommendations from the Disparity Study. 30 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresGENERAL FUND101-0401-415.10-01 SALARIED WAGES1,249,770 1,424,530 1,567,375 1,567,375 924,801 748,964 1,605,420LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 25FINANCE - 16 FTE1 CITY CONTROLLER121,9041 DEPUTY CITY CONTROLLER99,3671 DIRECTOR OF TREASURY77,6811 DIRECTOR OF ACCOUNTING & BUDGET76,1581 DIRECTOR OF FINANCE - WATER WORKS67,8851 DIRECTOR OF FINANCE - WASTEWATER67,8851 DIRECTOR OF FINANCE - MORRIS/PALAIS (VPA)67,8851 DIRECTOR OF FINANCE - PARKS (VPA)67,8851 DIRECTOR OF FINANCE - PUBLIC SAFETY67,8851 DIRECTOR OF REDEVELOPMENT FINANCE73,4401 DIRECTOR OF FINANCE - CODE/ACC/ENGINEERING67,8851 BUDGET ANALYST - SENIOR64,9451 GRANTS ADMINISTRATOR62,8981 SUPERVISOR - ACCOUNTS PAYABLE50,0261 SUPERVISOR - PAYROLL51,0001 ACCOUNTING ASSISTANT44,500HUMANRESOURCES-6FTE1 DIRECTOR OF HUMAN RESOURCES91,8981 DEPUTY DIRECTOR OF HUMAN RESOURCES78,0301 HR GENERALIST - SENIOR (PUBLIC SAFETY FOCUS)63,6721 MANAGER - BENEFITS60,6551 HUMAN RESOURCES GENERALIST/BENEFITS COORDINATOR42,4481 ADMINISTRATIVE ASSISTANT II42,448DIVERSITY & INCLUSION - 2 FTE1 DIVERSITY COMPLIANCE/INCLUSION OFFICER79,5911 DIVERSITY SPECIALIST (NEW FOR 2019)50,000SHARED POSITIONS - 1 FTE1 ADMINISTRATIVE ASSISTANT I41,336LESS SALARY CAP ADJUSTMENT73,887-1,605,420101-0401-415.10-03 SEASONAL & INTERNS27,765 8,858 14,140 14,140 11,601 7,384 14,140LEVEL TEXTTEXT AMTBUDG HRANDFINANCEINTERNS-2INTERNSX9WEEKSX 20 HOURS X $10.103,636DIVERSITY & INCLUSION INTERN$10.10 X 20 HOURS X 52 WEEKS10,50414,140101-0401-415.10-04 EXTRA AND OVERTIME464000000101-0401-415.10-09 PERMANENT PART-TIME000000 22,620 31 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG ACCOUNTING CLERK - PART TIME - ERP IMPLEMENTATIONASSISTANCE - APPROX 24 MONTH POSITION$15 PER HOUR/29 HOURS PER WEEK22,62022,620101-0401-415.10-10 HIRING BONUS8,000000000101-0401-415.11-01 FICA - REGULAR95,909 106,509 120,527 120,527 69,887 56,602 125,627LEVEL TEXTTEXT AMTBUDG TOTAL WAGES X 7.65%125,627.10-01 SALARIED WAGES $1,605,420.10-03 INTERNS $14,140.10-09 PERMANENT PART-TIME WAGES $22,620125,627101-0401-415.11-04 PERF - REGULAR141,566 159,472 174,873 174,873 104,206 84,667 179,807LEVEL TEXTTEXT AMTBUDG BENEFITED WAGES $1,605,420 X 11.2%179,807179,807101-0401-415.11-07 UNEMPLOYMENT COMP1,626000000101-0401-415.11-08 HEALTH INSURANCE247,411 293,194 394,363 394,363 176,543 139,607 251,400LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 25 FTE422,5002019 HEALTH INSURANCE DEDUCTION - ONE TIME173,500-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 25 FTE2,400251,400101-0401-415.11-09 LIFE INSURANCE2,130 2,391 2,904 2,904 1,530 1,205 3,000LEVEL TEXTTEXT AMTBUDG LIFE INSURANCE - 25 FTE X $1203,0003,000101-0401-415.11-12 AUTO ALLOWANCE7,200 6,95000500400 1,200LEVEL TEXTTEXT AMTBUDG AUTO ALLOWANCE1,2001,200101-0401-415.11-22 PARKING ALLOWANCE336- 168-00000101-0401-415.11-24 CELL PHONE ALLOWANCE3,515 1,925 1,320 1,320 1,980 1,705 3,960 32 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG $55X12MONTHSX6EMPLOYEES3,9603,960101-0401-415.11-25 FRINGE BENEFIT TAXES764978 1,000 1,000619504 1,000LEVEL TEXTTEXT AMTBUDG MISC TAXES ON FRINGE BENEFITS1,0001,000101-0401-415.11-29 PARENTAL LEAVE00 3,948 3,948 2,422 1,983 4,014LEVEL TEXTTEXT AMTBUDG BENEFITED SALARY $1,605,420 X 0.25%4,0144,014------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES1,785,784 2,004,639 2,280,450 2,280,450 1,294,089 1,043,022 2,212,188101-0401-415.21-02 PRINT SHOP1,073 1,085 1,500 1,500756633 1,500LEVEL TEXTTEXT AMTBUDG ESTIMATE FOR 2019:PAFR COPIES350EMPLOYEE HANDBOOKS750BUDGET BOOKS4001,500101-0401-415.21-03 C.S. OFFICE SUPPLIES3,898 3,693 4,000 4,000 1,763 1,284 4,000101-0401-415.21-04 OFFICE SUPPLIES11,597 17,651 16,000 16,030 5,360 4,071 18,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE18,000CHECK STOCKGENERAL OFFICE SUPPLIES18,000101-0401-415.21-05 SMALL OFFICE EQUIPMENT3,4270 2,000 2,000000101-0401-415.22-24 OTHER OPERATING SUPPLIES2,200000000101-0401-415.22-50 EMPLOYEE RECOGNITION PROG0 1,45300000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES22,195 23,882 23,500 23,530 7,879 5,988 23,500101-0401-415.31-01 LEGAL SERVICES300000000101-0401-415.31-06 OTHER PROFESSIONAL SVCS 68,364 78,605 53,200 72,700 37,037 29,947 46,000LEVEL TEXTTEXT AMT 33 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG NYHART - GASB 45 UPDATE - EVERY TWO YEARS ($7,200)2018 CAFR PREPARATION ASSISTANCE31,000UMBAUGH MCDC BOND DISCLOSURE COMPLIANCE15,00046,000101-0401-415.31-26 RECRUITMENT EXPENSES00003903900101-0401-415.31-71 CENTRAL STORES ALLOCATION 2,316 2,556 5,365 5,365 3,576 2,682 8,149LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES8,1498,149101-0401-415.31-73 PRINT SHOP ALLOCATION6,048 8,988 8,410 8,410 5,608 4,206 10,040LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP10,04010,040101-0401-415.31-76 IT ALLOCATION00 176,823 176,823 117,880 88,410 202,753LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 311202,753202,753101-0401-415.32-02 POSTAGE7,654 7,109 8,900 8,900 4,878 3,278 7,000LEVEL TEXTTEXT AMTBUDG ESTIMATE POSTAGE COSTS 20197,000(2018 SHOULD BE FINAL YEAR TO MAIL OUT W-2'S)7,000101-0401-415.32-03 TRAVEL000000 10,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATEGFOA TRAINING5,000HR TRAININGS3,000D&I TRAVEL2,00010,000101-0401-415.32-21 TRAVEL - MILEAGE1,043746 2,200 2,200000101-0401-415.32-22 TRAVEL - AIRFARE2,153 3,904 1,800 1,8008042690101-0401-415.32-23 TRAVEL - HOTEL4,091 4,706 5,000 5,000 1,31500101-0401-415.32-24 TRAVEL - MEALS695 1,557 1,500 1,50014900101-0401-415.32-25 TRAVEL - OTHER808299600600000101-0401-415.33-02 PUBLICATION LEGAL NOTICE878780900900959536900LEVEL TEXTTEXT AMT 34 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG SOUTH BEND TRIBUNE LEGAL ADS900BUSINESS LICENSING AND ANNUAL GATEWAY REPORTS900101-0401-415.34-02 LIABILITY INSURANCE9,180 4,704 6,150 6,150 4,104 3,078 7,345LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE7,345DEPOSIT IN 226-0000-340.01-007,345101-0401-415.36-01 BUILDING R&M1,149000000101-0401-415.36-02 OFFICE EQUIP R&M8,751 6,968 8,000 8,000 1,761 1,5000LEVEL TEXTTEXT AMTBUDG COPIER MAINTENANCE INCLUDED IN IT BUDGET FOR 2019101-0401-415.36-04 COMPUTER EQUIP R&M10,836 217,51200000101-0401-415.37-11 CAPITAL LEASE PRINCIPAL4,303 4,487 2,801 2,801 2,525 2,3440101-0401-415.37-12 CAPITAL LEASE INTEREST5655893483482221950101-0401-415.38-01 PRINCIPAL000000 2,295LEVEL TEXTTEXT AMTBUDG DS-151 ADMIN & FINANCE RICOH COPIER2,2952,295101-0401-415.38-02 INTEREST000000211LEVEL TEXTTEXT AMTBUDG DS-151 ADMIN & FINANCE RICOH COPIER211211101-0401-415.38-03 PAYING AGENT FEES1,600000000101-0401-415.39-01 REFNDS,AWARDS,INDEMNITIES160133008808050101-0401-415.39-10 SUBSCRIPTIONS1,745000000101-0401-415.39-11 DUES & MEMBERSHIPS2,629 8,254 12,139 12,139 4,440 3,840 11,299LEVEL TEXTTEXT AMTBUDG GFOA1,680AMERICAN PAYROLL ASSOCIATION219LAW LICENSES (3 EMPLOYEES)900MID-STATES MSDC (D&I)3,000G.A.R.E. (D&I)3,000WBENC (D&I)2,50011,299101-0401-415.39-39 BANK CREDIT CARD CHARGES1,597 1,725 3,000 3,000 1,751 1,576 3,000LEVEL TEXTTEXT AMT 35 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG BUSINESS LICENSE FUNCTION ACCEPTS CREDIT CARD3,000ESTIMATE BASED ON TRENDS3,000101-0401-415.39-70 EDUCATION & TRAINING18,241 11,980 10,210 10,210 6,481656 11,110LEVEL TEXTTEXT AMTBUDG GFOA ANNUAL CONFERENCE (2 ATTENDEES ANNUALLY)900PAYROLL CONTINUING EDUCATION1,760AIM BUDGET SEMINARS600STATE BOARD OF ACCOUNTS TRAINING500OTHER GFOA/FINANCE TRAINING1,000OTHER HR TRAINING3,200ACCA CONFERENCE (D&I)650D&I TRAINING (CITY WIDE)1,600G.A.R.E. (D&I)90011,110101-0401-415.39-89 MISC CHARGES & SVCS19,003 14,796 8,500 8,500 4,599 3,263 13,500LEVEL TEXTTEXT AMTBUDG OTHER COSTS1,000VETERNS' LUNCHEON3,500NCIBC @ ST MARY'S COLLEGE (SPONSOR LUNCH)4,000GFOA AWARD PROGRAMS (CAFR/PAFR/BUDGET)1,000BACKGROUND CHECKS2,000OTHER CITY SPONSORED EVENTS2,00013,500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES174,109 380,398 315,846 335,346 199,359 146,975 333,602101-0401-415.50-02 INTERFUND TRANSFER OUT0005005005000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES0005005005000------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER1,982,088 2,408,919 2,619,796 2,639,826 1,501,827 1,196,486 2,569,290------------ ------------ ------------ ------------ ------------ ------------ ------------*** GENERAL FUND1,982,088 2,408,919 2,619,796 2,639,826 1,501,827 1,196,486 2,569,290 36 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue101-0401-360.00-00 MISCELLANEOUS REVENUE033800000101-0401-360.87-00 P-CARD COMMISSIONS13,548 12,254 12,000 12,000 12,801 12,801 18,000LEVEL TEXTTEXT AMTBUDG PNC P-CARD COMMISSION TO BE REC'D IN 2019 BASED ON13,0002018 PURCHASES - 1% OF TOTAL SPEND FOR 2018JPMORGAN CHASE P-CARD COMMISSION ESTIMATE5,00018,000------------ ------------ ------------ ------------ ------------ ------------ ------------*13,548 12,592 12,000 12,000 12,801 12,801 18,000101-0401-380.10-62 OFFICE MAX REBATE536000000101-0401-380.10-99 MISC. REIMBURSEMENTS2,61585050000------------ ------------ ------------ ------------ ------------ ------------ ------------*3,15185050000------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER16,699 12,600 12,050 12,050 12,801 12,801 18,000 37 City of South Bend, Indiana 2019 Budget Fund 101 - General Fund Department 1008 - Human Rights 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Expenditures by Type Personnel Salaries & Wages 201,519 201,641 206,025 101,602 184,742 188,011 191,345 194,746 198,215 (21,283) -10% Fringe Benefits 81,792 78,650 105,015 36,983 63,376 85,873 87,582 89,327 91,107 (41,639) -40% Total Personnel 283,311 280,291 311,040 138,584 248,118 273,884 278,927 284,073 289,322 (62,922) -20% Supplies 1,200 559 1,037 685 1,037 1,037 1,037 1,037 1,037 - 0% Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training 270 - 2,500 1,461 2,500 2,500 2,500 2,500 2,500 - 0% Travel 776 704 600 419 - - - - - (600) -100% Repairs & Maintenance 9,818 8,879 10,775 5,759 9,200 9,200 9,200 9,200 9,200 (1,575) -15% Other Interfund Allocations 4,656 63,720 66,980 33,492 48,776 50,224 51,230 52,255 53,302 (18,204) -27% Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance 1,632 1,224 1,251 624 715 730 745 760 775 (536) -43% Other Services & Charges 47,494 49,510 52,950 20,038 45,360 46,439 47,550 48,695 49,874 (7,590) -14% Transfers Out - - - - - - - - - - - Total Services & Charges 64,646 124,037 135,056 61,792 106,551 109,093 111,225 113,410 115,651 (28,505) -21% Capital - - - - - - - - - - - Total Expenditures 349,157 404,887 447,133 201,062 355,706 384,014 391,189 398,520 406,010 (91,427) -20% Revenue Charges for Services - - - - - - - - - - - Interest Earnings - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - 21,734 - - - - - - - Total Revenue - - - 21,734 - - - - - - - Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Staffing (Full-Time Employees only) 2018 2019 2017 Amended 06/30/18 Proposed Forecast Position Actual Budget Actual Budget 2020 2021 2022 2023 Non-Bargaining Director - Human Rights 11111111 Employment Manager 01100000 Investigator V 01111111 Administrative Assistant I 11111111 Investigator VI 10000000 Investigator IV 10000000 Total Non-Bargaining 44433333 Explain Significant Staffing Changes Below: The Human Rights mission is to educate and promote fair housing as well as ensure that all citizens receive equal opportunity for education, employment, access to public conveniences and accommodations, and the acquisition through purchase or rental of real property including but not limited to, housing and the elimination of segregation or separation based on race, religion, color, sex, disability, national origin, ancestry, sexual orientation or gender identity and familial status in housing, since such segregation is an impediment to equal opportunity. Moved employment manager from fund 101 to fund 258 and added a part-time Administrative / Intake Officer to fund 101. Decrease in insurance of 43% due to fewer claims. Decrease in other services and charges of 17% is due to new rental lease agreement, which eliminates cost of property taxes for the portion of square footage (2,975) being used by the HRC. Moved the Employement Manager position from the General Fund to the Human Rights Grant Fund as this position works directly on the grant funded activities of the Commission. This department is funded by property tax revenue collected in the General Fund. 38 City of South Bend, Indiana 2019 Budget Department 101-1008 - Human Rights Accomplishments, Goals, KPI's 2018 Accomplishments & Outcomes - - - - - - - - 2019 Department Goals & Objectives and Linkage to City Results - - Well-Governed and Administered City - - - - - Key Performance Indicators (KPI's) Measure Type 2017 Actual 2018 Estimated 2019 Target Long Term Goal - Number of cases over 180 days efficiency/outcome 13 13 10 0 - Number of open cases output/efficiency 47 61 65 0 - Number of trainings done effectiveness/goal 6 8 10 10 - Number of inquiries handled within city limits quality/efficiency 3,925 2,605 4,120 2,000 - Number of no cause outcome 56 57 65 0 - Number of probable cause outcome 6 4 10 0 - Types: output, efficiency, effectiveness, quality, outcome, technology 2019 Significant Changes/Challenges/Opportunities - - - - - - - - - - Priority Based Budgeting Result: Fosters and sustains an attractive, safe and inviting place to live and work that offers quality housing options and promotes community diversity and Human Rights Campaign Foundation recognition for Municipal Equality Index Scorecard rate of 78/100. An 11 point increase since 2014. High Performing "Race-Informed" City, 2018 Equip to Innovate--Living Cities and Governing Magazine Hosted the annual 45th Indiana Consortium Training Conference in South Bend. It was very successful. Hosted the annual Fair Housing Awareness training and awards luncheon. Awarded $6,000 in scholarships. Provided outreach at MLK, Jr. breakfast, SBPD National Night Out, and training for the Community Investment Post-Acquisition. Director Lonnie Douglas was reappointed to the EEOC/FEPA Joint Standing Committee. Strong, Inclusive Economy Theater and Race Panel Discussion, South Bend Civic Theater. Advancing the importance of racially and culturally representative theater in communities. Expansion of Human Rights Commission from City of South Bend to St. Joseph County. One of only two in the state eligible to investigate ICRC and EEOC cases. Continue to work with the City of Mishawaka and St. Joseph County to ensure that all of the residents of St. Joseph County are ensured equal opportunity. Continue to work in the community with the Diversity & Inclusion Director. Continue to inform residents that diversity strengthens and benefits our Priority Based Budgeting Result: Offers excellent services and efficient processes supported by timely and accurate analysis The Commission will continue the policy that all cases filed with the Commission must be completed within 180 days or less with an exception for those cases that require legal intervention. Those cases must be completed within 360 days. Priority Based Budgeting Result: Is a great employer attracting, developing, equipping and retaining great employees Work with the Diversity and Inclusion Director in an effort to further the City’s goal of ensuring that all employees in the City have the opportunity to accel. Priority Based Budgeting Result: Ensures reliable compliance with regulations and well-managed risk Maintain Federal contracts with EEOC and HUD and local contracts with Community Investment. Priority Based Budgeting Result: Fosters enduring financial strength and fiscal sustainability Continue to seek grants and other forms of revenue to supplement the general fund budget. Continued partnership with the County to investigate discrimination complaints, has resulted in an increase in caseload. Increase staff by one (1). Opportunity to train staff and Commissioners with present funding is a huge challenge. Opportunity for an upward mod in EEOC funds is a plus and will be occurring this year. 39 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresGENERAL FUND101-1008-415.10-01 SALARIED WAGES187,156 199,748 206,025 206,025 126,488 101,602 163,442LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 31 DIRECTOR HUMAN RIGHTS72,8281 INVESTIGATOR V49,2781 ADMINISTRATIVE ASSISTANT I41,336IN 2019 EMPLOYMENT MANAGER MOVED TO 258-1008163,442101-1008-415.10-09 PERMANENT PART-TIME14,363 1,8930000 21,300LEVEL TEXTTEXT AMTBUDG NEW PART-TIME ADMINISTRATIVE / INTAKE OFFICER21,30021,300101-1008-415.11-01 FICA - REGULAR14,923 15,238 15,761 15,761 9,670 7,768 14,133LEVEL TEXTTEXT AMTBUDG TOTAL WAGES $184,742 X 7.65%14,13314,133101-1008-415.11-04 PERF - REGULAR20,962 22,584 23,075 23,075 14,196 11,409 18,306LEVEL TEXTTEXT AMTBUDG REGULAR WAGES $163,442 X 11.20%18,30618,306101-1008-415.11-07 UNEMPLOYMENT COMP283000000101-1008-415.11-08 HEALTH INSURANCE45,144 40,313 65,184 65,184 21,628 17,302 30,168LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 3 FTE50,7002019 HEALTH INSURANCE DEDUCTION - ONE TIME20,820-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 3 FTE28830,168101-1008-415.11-09 LIFE INSURANCE480515480480300240360LEVEL TEXTTEXT AMTBUDG LIFE INSURANCE:3EMP.X$120360360101-1008-415.11-29 PARENTAL LEAVE0051551532826440940 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG SALARIES $163,442 X 0.25%409409------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES283,311 280,291 311,040 311,040 172,610 138,584 248,118101-1008-415.21-01 OFFICIAL RECORDS111000000LEVEL TEXTTEXT AMTBUDG COURT RECORDERS FOR HEARINGS (MOVED TO SERVICES)101-1008-415.21-03 C.S. OFFICE SUPPLIES591559537537433297537LEVEL TEXTTEXT AMTBUDG CLEANING SUPPLIES - MOPS, BROOMS, PAPER TOWELS,537OFFICE SUPPLIES - PAPER CLIPS, STAPLES, TABLETS,TONER, GLUE STICKS, TABS, 3 RING BINDERS, POST-IT NOTES537101-1008-415.21-04 OFFICE SUPPLIES4980500500388388500------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,200559 1,037 1,037821685 1,037101-1008-415.31-70 ADM FEE ALLOCATION0 12,816 14,301 14,301 9,536 7,152 15,518LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE15,51815,518101-1008-415.31-71 CENTRAL STORES ALLOCATION288264612612408306812LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES812812101-1008-415.31-73 PRINT SHOP ALLOCATION624900 1,086 1,086728546 1,502LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP1,5021,502101-1008-415.31-76 IT ALLOCATION00 50,981 50,981 33,984 25,488 30,944LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31130,94430,94441 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures101-1008-415.32-02 POSTAGE6,018 5,759 7,500 7,500 5,858363 7,500LEVEL TEXTTEXT AMTBUDG ESTIMATE7,5007,500101-1008-415.32-05 OTHER COMM/TRANS7767046006006284190101-1008-415.34-02 LIABILITY INSURANCE1,632 1,224 1,251 1,251832624715LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE715DEPOSIT IN 226-0000-340.01-00715101-1008-415.36-01 BUILDING R&M8,545 8,703 9,200 9,233 5,788 4,364 9,200LEVEL TEXTTEXT AMTBUDG SWEETUM OFFICE CLEANING - $150/WEEK X 52 WEEKS7,800ROSE PEST CONTROL - EXTERMINATING600CINTAS - ENTRANCE MAT MAINTENANCE400PELTZ - AIRCONDITIONER/HEATER REPAIRS AS NEEDED4009,200101-1008-415.36-02 OFFICE EQUIP R&M1,273177 1,542 1,542 1,395 1,3950LEVEL TEXTTEXT AMTBUDG MISC. REPAIRADAMS REMCO-COPIER MAINTENANCE AGREEMENT( EXPENSES PAID OUT OF IT ALLOCATION 31-76)101-1008-415.36-04 COMPUTER EQUIP R&M3,744 49,74000000101-1008-415.37-03 OFFICE SPACE40,954 43,229 44,150 44,150 25,758 19,578 35,960LEVEL TEXTTEXT AMTBUDG OFFICE SPACE AT 319 NILES AVENUE:$1,757 X 12 MONTHS (THROUGH 12/31/19)21,085CAM FEES $5.00 @ 2,975/SQ FT.14,875LEASE APPROVED BY SB COMMON COUNCIL ON/19/18RESOLUTION NO. 37-2018.35,960101-1008-415.39-10 SUBSCRIPTIONS4724727007009797700LEVEL TEXTTEXT AMTBUDG SUBSCRIPTIONS FOR HUMAN RIGHTS OFFICE700SOUTH BEND TRIBUINEEMPLOYMENT NEWSLETTERLOCAL PUBLICATIONS/WUBS 42 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures700101-1008-415.39-11 DUES & MEMBERSHIPS505060060000600LEVEL TEXTTEXT AMTBUDG DUES AND MEMBERSHIPS600INDIANA CONSORTIUM, AAAA, IAOHRA, SHRM AND NAHRW600101-1008-415.39-12 SECURITY000000600LEVEL TEXTTEXT AMTBUDG INDIANA SECURITY - ALARM SYSTEM600600101-1008-415.39-70 EDUCATION & TRAINING2700 2,500 2,500 1,461 1,461 2,500LEVEL TEXTTEXT AMTBUDG ADA AA, GINA AND OTHER TRAINING2,500FOR STAFF AND COMMISSIONERS2,500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES64,646 124,038 135,023 135,056 86,473 61,792 106,551------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS349,157 404,888 447,100 447,133 259,904 201,062 355,706------------ ------------ ------------ ------------ ------------ ------------ ------------*** GENERAL FUND349,157 404,888 447,100 447,133 259,904 201,062 355,706 43 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue101-1008-380.10-99 MISC. REIMBURSEMENTS0000 21,734 21,7340------------ ------------ ------------ ------------ ------------ ------------ ------------*0000 21,734 21,7340------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS0000 21,734 21,7340------------ ------------ ------------ ------------ ------------ ------------ ------------*** GENERAL FUND56,477,402 59,173,091 60,006,889 61,535,227 34,944,045 32,171,535 64,677,205 44 City of South Bend, Indiana 2019 Budget Fund 258 - Human Rights Federal Grant Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Grants/Intergovernmental 209,350 206,450 145,000 49,150 145,000 145,000 145,000 145,000 145,000 - 0% Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 4,075 4,417 2,000 3,898 3,000 3,000 3,000 3,000 3,000 1,000 50% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 26,933 16,362 20,400 16,210 20,400 18,500 18,500 18,500 18,500 - 0% Transfers In - - - - - - - - - - - Total Revenue 240,358 227,229 167,400 69,258 168,400 166,500 166,500 166,500 166,500 1,000 1% Expenditures by Type Personnel Salaries & Wages 87,510 52,043 53,397 26,443 108,930 111,108 113,330 115,596 117,908 55,533 104% Fringe Benefits 32,997 25,435 26,616 12,864 41,158 56,806 58,636 60,540 62,510 14,542 55% Total Personnel 120,507 77,478 80,013 39,307 150,088 167,914 171,966 176,136 180,418 70,075 88% Supplies 1,264 7,054 2,000 660 2,000 2,000 2,000 2,000 2,000 - 0% Services & Charges Professional Services 26,071 24,727 36,621 13,852 27,800 27,800 27,800 27,800 27,800 (8,821) -24% Printing & Advertising 18,181 12,889 22,000 9,999 22,000 22,000 22,000 22,000 22,000 - 0% Utilities - - - - - - - - - - - Education & Training 3,879 968 3,500 15 3,500 3,500 3,500 3,500 3,500 - 0% Travel 5,985 4,555 9,300 188 15,300 15,300 15,300 15,300 15,300 6,000 65% Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges 9,802 7,645 9,800 8,430 14,300 14,300 14,300 14,300 14,300 4,500 46% Transfers Out - - - - - - - - - - - Total Services & Charges 63,918 50,784 81,221 32,484 82,900 82,900 82,900 82,900 82,900 1,679 2% Capital - - - - - - - - - - - Total Expenditures 185,689 135,315 163,234 72,451 234,988 252,814 256,866 261,036 265,318 71,754 44% Net Surplus / (Deficit) 54,669 91,914 4,166 (3,193) (66,588) (86,314) (90,366) (94,536) (98,818) Beginning Cash Balance 424,866 479,360 572,740 576,906 510,318 424,004 333,638 239,102 Cash Reserve Cash Adjustments (175) 1,467 - - - - - - Ending Cash Balance 479,360 572,740 576,906 510,318 424,004 333,638 239,102 140,284 Cash Reserves Target 46,422 33,829 40,809 58,747 63,204 64,217 65,259 66,330 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Staffing (Full-Time Employees only) 2018 2019 2017 Amended 06/30/18 Proposed Forecast Position Actual Budget Actual Budget 2020 2021 2022 2023 Non-Bargaining Investigator III 10000000 Investigator VI 10000000 Manager - Housing 01111111 Manager - Employment 00011111 Total Non-Bargaining 21122222 Explain Significant Staffing Changes Below: 25% of Annual expenditures This fund tracks the portion of the Human Rights Department that is funded by the federal government. For goals, accomplishments, and KPI's see the Human Rights Department in the General Fund (101-1008). Moved the Employement Manager position from the General Fund to the Human Rights Grant Fund as this position works directly on the grant funded activities of the Commission. This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC). 45 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresHUMAN RIGHTS FEDERAL258-1008-415.10-01 SALARIED WAGES40,40200000 54,465LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 11 MANAGER - EMPLOYMENT (HUMAN RIGHTS)54,465MOVED FROM 101-1008 TO 258-1008 IN 201954,465258-1008-415.11-01 FICA - REGULAR2,95700000 4,167LEVEL TEXTTEXT AMTBUDG $54,465 X 7.65%4,1674,167258-1008-415.11-04 PERF - REGULAR4,52500000 6,100LEVEL TEXTTEXT AMTBUDG $54,465 X 11.20%6,1006,100258-1008-415.11-07 UNEMPLOYMENT COMP56000000258-1008-415.11-08 HEALTH INSURANCE14,49600000 10,056LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 1 FTE16,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME6,940-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 1 FTE9610,056258-1008-415.11-09 LIFE INSURANCE12000000120LEVEL TEXTTEXT AMTBUDG 1 EMPLOYEE X $120120120258-1008-415.11-29 PARENTAL LEAVE000000136LEVEL TEXTTEXT AMTBUDG SALARY $54,465 X .25%136136------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES62,55600000 75,044258-1008-415.21-04 OFFICE SUPPLIES1,264 1,873 1,800 1,800798660 1,800 46 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG TONER, PENS, PAPER,TOILET PAPER1,8001,800------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,264 1,873 1,800 1,800798660 1,800258-1008-415.31-01 LEGAL SERVICES00 20,000 20,000 11,438 8,088 20,000LEVEL TEXTTEXT AMTBUDG STAFF ATTORNEY20,00020,000258-1008-415.31-06 OTHER PROFESSIONAL SVCS00800 9,300 6,507 4,302800LEVEL TEXTTEXT AMTBUDG COURT RECORDERS FOR HEARINGS800EXPENSES MOVED FROM 101-1008 PER BUDGET REQUEST800258-1008-415.32-03 TRAVEL000000 8,900258-1008-415.32-21 TRAVEL - MILEAGE9478394004003271640258-1008-415.32-22 TRAVEL - AIRFARE5220 4,000 2,000 1,65200258-1008-415.32-23 TRAVEL - HOTEL2,313 2,455 3,000 2,000000258-1008-415.32-24 TRAVEL - MEALS459382 1,000 1,0008500258-1008-415.32-25 TRAVEL - OTHER286261500500105240258-1008-415.33-01 OUTSIDE PRINTING SERVICES043750050000500LEVEL TEXTTEXT AMTBUDG CARDS, POSTERS, ETC500500258-1008-415.33-03 PROMOTIONAL033450050000500LEVEL TEXTTEXT AMTBUDG INK PENS, CALENDARS, OTHER GIVEAWAYS500500258-1008-415.39-10 SUBSCRIPTIONS249 2,230 3,0005005050 3,000LEVEL TEXTTEXT AMTBUDG COMMERCE CLEARING HOUSE (CCH) RENEWAL3,000DISABILITIES LAW UPDATE (BI-WEEKLY) $800(THIS WAS PREVIOUSLY EXPENSED IN GEN'L FUND)FAIR EMPLOYMENT PRACTICE LEGAL UPDATES $2,2003,00047 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures258-1008-415.39-70 EDUCATION & TRAINING1,855640 3,000 3,0001515 3,000LEVEL TEXTTEXT AMTBUDG SEMINARS, CLASSES, REGISTRATION FEES2,000INDIANA CONSORTIUM FEES1,000(MONEY TO BE REIMBURSED FROM VARIOUS VENDORS)3,000258-1008-415.39-89 MISC CHARGES & SVCS439500500500199100500LEVEL TEXTTEXT AMTBUDG MISCELLANEOUS CHARGES AND SERVICES500500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES7,070 8,078 37,200 40,200 20,378 12,742 37,200------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS70,890 9,951 39,000 42,000 21,176 13,402 114,044 48 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures258-1009-415.10-01 SALARIED WAGES47,108 52,043 53,397 53,397 32,545 26,443 54,465LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 11 MANAGER - HOUSING (HUMAN RIGHTS)54,46554,465258-1009-415.11-01 FICA - REGULAR3,723 3,840 4,085 4,085 2,402 1,950 4,167LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $54,465 X 7.65%4,1674,167258-1009-415.11-04 PERF - REGULAR5,276 5,829 5,981 5,981 3,645 2,962 6,100LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $54,465 X 11.20%6,1006,100258-1009-415.11-07 UNEMPLOYMENT COMP68000000258-1009-415.11-08 HEALTH INSURANCE1,656 15,646 16,296 16,296 9,779 7,823 10,056LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 1 FTE16,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME6,940-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 1 FTE9610,056258-1009-415.11-09 LIFE INSURANCE1201201201207560120LEVEL TEXTTEXT AMTBUDG 1 EMP X $120120120258-1009-415.11-29 PARENTAL LEAVE001341348469136LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $54,465 X 0.25%136136------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES57,951 77,478 80,013 80,013 48,530 39,307 75,044258-1009-415.21-04 OFFICE SUPPLIES0020020000200LEVEL TEXTTEXT AMT 49 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG PENS, PENCILS, TAPE, ENEVELOPES, NOTEBOOKS200TONER, BATTERIES200------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES0020020000200258-1009-415.31-01 LEGAL SERVICES24,500 24,301 7,000 7,000 1,463 1,463 7,000LEVEL TEXTTEXT AMTBUDG HEARING OFFICERS, COURT REPORTERS, FILING FEES7,000STAFF ATTORNEY (MOVED TO 258-1008)7,000258-1009-415.32-03 TRAVEL000000 6,400258-1009-415.32-21 TRAVEL - MILEAGE417161300300000258-1009-415.32-22 TRAVEL - AIRFARE00 2,500 1,000000258-1009-415.32-23 TRAVEL - HOTEL831376 2,500 1,000000258-1009-415.32-24 TRAVEL - MEALS10575600600000258-1009-415.32-25 TRAVEL - OTHER1056500500000258-1009-415.33-03 PROMOTIONAL17,749 12,118 21,000 21,000 9,999 9,999 21,000LEVEL TEXTTEXT AMTBUDG ANNUAL HUMAN RIGHTS DINNER (OFFSET IN REVENUE)18,000OTHER PROMOTION EXPENSES3,00021,000258-1009-415.39-10 SUBSCRIPTIONS3503505005003500500LEVEL TEXTTEXT AMTBUDG HOUSING PUBLICATIONS500500258-1009-415.39-62 SCHOLARSHIP LUNCHEON EXP0000 2,000 2,000 2,000LEVEL TEXTTEXT AMTBUDG SCHOLARSHIP LUNCHEON EXPENSES2,0002,000258-1009-415.39-63 SCHOLARSHIPS PAID7,500 4,000 7,000 7,000 6,000 6,000 7,000LEVEL TEXTTEXT AMTBUDG SCHOLARSHIPS PAID FROM LUNCHEON PROCEEDS7,0007,000258-1009-415.39-70 EDUCATION & TRAINING1,44432850050000500LEVEL TEXTTEXT AMT 50 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG REGISTRATION FEES FOR MISC TRAININGS500500258-1009-415.39-89 MISC CHARGES & SVCS1,264565 1,300 1,300280280 1,300LEVEL TEXTTEXT AMTBUDG PENS FOR GIVEAWAYS AND MISC EXPENSES1,3001,300------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES54,265 42,280 43,700 40,700 20,092 19,742 45,700------------ ------------ ------------ ------------ ------------ ------------ ------------** PLANNING & NEIGH. DEVELOP112,216 119,758 123,913 120,913 68,622 59,048 120,944 51 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures258-1040-415.21-09 FURNITURE & FIXTURES0 5,18000000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES0 5,18000000258-1040-415.31-06 OTHER PROFESSIONAL SVCS1,5714260321000258-1040-415.33-01 OUTSIDE PRINTING SERVICES432000000258-1040-415.39-70 EDUCATION & TRAINING580000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES2,5834260321000------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS - HUD2,583 5,6060321000------------ ------------ ------------ ------------ ------------ ------------ ------------*** HUMAN RIGHTS FEDERAL185,689 135,315 162,913 163,234 89,798 72,451 234,988 52 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueHUMAN RIGHTS FEDERAL258-0000-361.00-00 INTEREST EARNINGS375000000------------ ------------ ------------ ------------ ------------ ------------ ------------*375000000------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS FEDERAL37500000053 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue258-1008-331.01-01 EEOC GRANT63,350 55,450 65,000 65,000 39,150 39,150 65,000LEVEL TEXTTEXT AMTBUDG FUNDS FROM EEOC GRANT65,00065,000------------ ------------ ------------ ------------ ------------ ------------ ------------*63,350 55,450 65,000 65,000 39,150 39,150 65,000258-1008-361.00-00 INTEREST EARNINGS1,872 2,039 1,000 2,000 2,662 1,949 1,000LEVEL TEXTTEXT AMTBUDG INTEREST EARNINGS ON FUND BALANCES1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------*1,872 2,039 1,000 2,000 2,662 1,949 1,000258-1008-380.10-16 TRAVEL REIMBURSEMENTS00 1,400 1,40000 1,400LEVEL TEXTTEXT AMTBUDG REIMBURSEMENT FROM EEOC FOR MANDATORY TRAVEL1,4001,400258-1008-380.10-99 MISC. REIMBURSEMENTS61112 1,000 1,0006440 1,000LEVEL TEXTTEXT AMTBUDG INDIANA CONSORTIUM $2501,0001ST SOURCE BANK $250ST. JOSEPH HOSPITAL $250REGISTRATION FEES $2501,000------------ ------------ ------------ ------------ ------------ ------------ ------------*61112 2,400 2,4006440 2,400------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS65,283 57,601 68,400 69,400 41,876 41,139 68,400 54 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue258-1009-331.01-02 FHAP CONTRACT71,000 151,000 70,000 70,00000 70,000LEVEL TEXTTEXT AMTBUDG HUD FHAP CONTRACT70,00070,000258-1009-331.01-03 CDBG10,0000 10,000 10,000 10,000 10,000 10,000LEVEL TEXTTEXT AMTBUDG CDBG: SOUTH BEND10,000MISHAWAKA10,000------------ ------------ ------------ ------------ ------------ ------------ ------------*81,000 151,000 80,000 80,000 10,000 10,000 80,000258-1009-361.00-00 INTEREST EARNINGS1,828 2,378 1,000 2,000 2,706 1,949 1,000LEVEL TEXTTEXT AMTBUDG INTEREST ON INVESTMENTS1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------*1,828 2,378 1,000 2,000 2,706 1,949 1,000258-1009-380.10-99 MISC. REIMBURSEMENTS26,872 16,250 18,000 18,000 17,670 16,170 18,000LEVEL TEXTTEXT AMTBUDG SPONSORSHIPS/DONATIONS ANNUAL HUMAN RIGHTS DINNER18,00018,000------------ ------------ ------------ ------------ ------------ ------------ ------------*26,872 16,250 18,000 18,000 17,670 16,170 18,000------------ ------------ ------------ ------------ ------------ ------------ ------------** PLANNING & NEIGH. DEVELOP109,700 169,628 99,000 100,000 30,376 28,119 99,000 55 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue258-1040-331.01-00 GENERAL GOVERNMENT65,000000000------------ ------------ ------------ ------------ ------------ ------------ ------------*65,000000000------------ ------------ ------------ ------------ ------------ ------------ ------------** HUMAN RIGHTS - HUD65,000000000------------ ------------ ------------ ------------ ------------ ------------ ------------*** HUMAN RIGHTS FEDERAL240,358 227,229 167,400 169,400 72,252 69,258 167,400 56 City of South Bend, Indiana 2019 Budget Fund 222 - Central Services Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits 11,006 5,606 11,400 481 5,615 5,615 5,465 5,465 5,265 (5,785) -51% Charges for Services 2,709,807 2,854,276 3,539,580 1,487,937 3,802,123 3,968,757 4,166,554 4,351,347 4,525,673 262,543 7% Interest Earnings 10,080 8,537 9,000 4,771 9,200 9,200 9,200 9,300 9,300 200 2% Donations 10,000 - - - - - - - - - - Other Income 4,489,287 4,452,349 4,787,216 2,526,052 5,011,150 5,108,680 5,208,925 5,311,177 5,415,473 223,934 5% Interfund Allocation Reimb 236,748 278,016 392,377 204,098 617,260 627,220 637,466 649,877 661,116 224,883 57% Total Revenue 7,466,928 7,598,784 8,739,573 4,223,339 9,445,348 9,719,472 10,027,610 10,327,166 10,616,827 705,775 8% Expenditures by Dept Equipment Services (0605) 2,369,249 2,866,575 3,072,612 1,317,370 3,405,528 3,318,545 3,387,033 3,472,093 3,546,897 332,916 11% Building Maintenance (0606) 177,332 198,576 213,832 106,143 232,944 256,889 261,494 266,236 270,063 19,112 9% Central Stores (0612) 91,028 94,039 236,428 123,528 307,739 337,090 343,726 350,376 356,106 71,311 30% Print Shop (0613) 131,515 128,880 192,329 72,700 189,569 201,469 197,901 207,237 209,667 (2,760) -1% Radio Shop (0614) 251,634 267,936 336,927 141,125 300,400 327,607 333,589 339,536 344,721 (36,527) -11% Energy/Sustainability (0616) 277,419 256,633 380,560 152,803 - - - - - (380,560) -100% Electric & Gas Utilities (0617) 4,090,527 4,075,629 4,375,000 2,287,484 4,550,000 4,641,000 4,733,820 4,828,497 4,925,067 175,000 4% Facility Management (0680)- - - - 316,581 375,514 227,877 230,248 232,361 316,581 - Total Expenditures 7,388,704 7,888,268 8,807,688 4,201,153 9,302,761 9,458,114 9,485,440 9,694,223 9,884,882 495,073 6% Expenditures by Type Personnel Salaries & Wages 1,799,180 1,961,603 2,274,325 1,049,936 2,291,115 2,314,971 2,359,142 2,404,498 2,451,183 16,790 1% Fringe Benefits 808,756 931,709 1,185,288 486,142 909,359 1,230,367 1,264,361 1,299,042 1,331,991 (275,929) -23% Total Personnel 2,607,936 2,893,312 3,459,613 1,536,078 3,200,474 3,545,338 3,623,503 3,703,540 3,783,174 (259,139) -7% Supplies 118,785 135,205 166,144 70,219 126,279 128,150 130,910 133,452 133,785 (39,865) -24% Services & Charges Professional Services 49,997 16,130 65,365 10,000 188,000 251,000 101,000 101,000 101,000 122,635 188% Printing & Advertising 3,766 4,707 8,173 3,534 6,200 6,300 6,400 6,500 6,600 (1,973) -24% Utilities 4,135,785 4,123,912 4,450,045 2,320,319 4,620,245 4,711,320 4,806,140 4,900,917 4,998,487 170,200 4% Education & Training 12,178 15,937 23,551 3,893 20,800 20,800 20,800 20,800 20,800 (2,751) -12% Travel 2,074 2,163 6,355 323 4,000 4,000 4,200 4,200 4,200 (2,355) -37% Repairs & Maintenance 62,264 58,671 94,579 36,639 93,000 94,100 94,900 96,200 96,400 (1,579) -2% Other Interfund Allocations 150,588 312,780 380,380 188,628 496,955 500,548 510,122 519,887 529,851 116,575 31% Debt Service Principal 11,214 13,629 14,279 6,885 14,209 14,776 3,303 9,000 9,000 (70) 0% Interest & Fees 2,013 2,102 1,680 851 1,070 505 36 942 942 (610) -36% Grants & Subsidies 59,499 - 19,460 5,320 - - - - - (19,460) -100% Insurance 32,340 18,660 33,965 16,986 151,059 153,765 156,514 159,330 162,188 117,094 345% Other Services & Charges 9,746 4,360 7,099 1,478 5,470 5,500 5,600 5,600 5,600 (1,629) -23% Transfers Out 130,519 286,700 77,000 - 375,000 22,012 22,012 32,855 32,855 298,000 387% Total Services & Charges 4,661,983 4,859,751 5,181,931 2,594,856 5,976,008 5,784,626 5,731,027 5,857,231 5,967,923 794,077 15% Capital - - - - - - - - - - - Total Expenditures 7,388,704 7,888,268 8,807,688 4,201,153 9,302,761 9,458,114 9,485,440 9,694,223 9,884,882 495,073 6% Net Surplus / (Deficit) 78,224 (289,484) (68,115) 22,186 142,587 261,358 542,170 632,943 731,945 Beginning Cash Balance 1,329,793 1,419,407 1,085,494 1,017,379 1,159,966 1,421,324 1,963,494 2,596,437 Cash Reserve Cash Adjustments 11,390 (44,430) - - - - - - Ending Cash Balance 1,419,407 1,085,494 1,017,379 1,159,966 1,421,324 1,963,494 2,596,437 3,328,382 Cash Reserves Target 824,544 953,160 1,108,172 1,188,190 1,204,278 1,187,905 1,216,432 1,239,954 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 25% of Annual expenditures, excluding utility accounting The Central Services Department provides a variety of services to other city departments, along with several local county, state and federal agencies. Central Services consists of 6 divisions: Equipment Services (0605), Building Maintenance (0606), Central Stores (0612), Print Shop (0613), Radio Shop (0614), Facilities Mgt (0680). The Facility Management is a division of Central Services Fund 222-680, which funds the Facilities Mgt. office operations, including staff and program expenses, and receives income from grants and rebates, and 0617, which pays for all natural gas and electricity utility bills and receives income from interfund transfers from other departments. Purchasing/Stores and Print Shop are funded by allocation, Facility Management is funded by the Utility usage charge and all other cost centers are funded through internal labor rates.The Capital expenses for 2019 are in the Central Services Capital Fund 224. Cash reserves will be transferred to Fund 224 to cover 2019 capital expenses. Liability Allocation increased by $116,270 for all of Central Services. Replacing a Radio Tech position with an Installer Position (net -$4,458), adding a parttime permanent Administrative Assistant. The Building Maintenance Superintendent III changed to a Superintendent IV. Office of Sustainability moved out of Central Services Fund, Facilities Management included with Central Services, to be funded by the Utility usage charges. 57 City of South Bend, Indiana 2019 Budget Fund 222 - Central Services Accomplishments, Goals, KPI's 2018 Accomplishments & Outcomes - - - - - - - - - - - - - 2019 Department Goals & Objectives and Linkage to City Results - - - - - - - - - - -Purchasing/Central Stores: Increase cash back to the City through increased use of Purchasing Cards. - Key Performance Indicators (KPI's) Measure Type 2017 Actual 2018 Estimated 2019 Target Long Term Goal - Radio Shop Operating expense/cost per hour Efficiency $62 $63 $64 $65 - Equipment Serv. Technician Productivity Quality New 2018 86.0% 86.5% 86.9% - Building Maint. Billable Hours monthly goal/208 hours Efficiency 136 hrs 208 hrs 208 hrs 270 hrs - Print shop Technician Productivity Quality 94.5% 92.5% 93.5% 95.0% - Types: output, efficiency, effectiveness, quality, outcome, technology 2019 Significant Changes/Challenges/Opportunities - - - - - - - - Facilities Management: Hosted Energy Saving 101 training with key facility management personnel. Taxi Licensing: Licensed 65 drivers, 70 Taxi cabs, 4 Taxi companies Equipment Services: Received recognition as a Tier II Sustainable Fleet by the national association of Fleet Administrators. Equipment Services: Sold 131 vehicles and equipment at our annual auction for a total of $244,000 Equipment Services: Purchase, inventory and dispense over 800,000 gallons of fuel. Facilities Management: Working with I&M to create a direct information source of electricity usage. Print Shop: Develop a schedule tracker for job orders. Radio Shop: Transitioned the Fire Department from VHF to the new Statewide 800 MHZ system. Radio Shop: Added DTSB, Morris Civic, Century Center, SJC Med Center and North Liberty PD to our list of customers. Print Shop: Over 906,000 impressions printed per year Print Shop: Incorporated all new City logos and letterhead. Purchasing/Central Stores: Launch Purchasing Card Program. Purchasing/Central Stores: Establish online portal for Central Stores. Well-Governed and Administered City Priority Based Budgeting Result: Models our values of excellence, accountability, innovation, transparency, inclusion and empowerment Equipment Services: Achieve ASE Blue Seal Certification, 75% of technicians hold ASE Certification. Facilities Management: Have all Building Maintenance employees attend two training events throughout the year. Facilities Management: Creating a universal facilities inventory of all City owned buildings. Priority Based Budgeting Result: Maintains, protects, and invests in its robust physical, financial, human and technological assets Facilities Management: Create a standardized inventory of digital CAD files and City-Wide physical property survey. Facilities Management: Procure and implement a City-Wide building maintenance work order management system. Radio Shop: Expand AVL capabilities, coordinated effort with IT. Purchasing/Central Stores: Generate significant savings through strategic purchasing of capital equipment. Priority Based Budgeting Result: Fosters enduring financial strength and fiscal sustainability Facilities Management: Coordinate and consolidate service contracts across City departments (alarm systems, fire protection etc.). Purchasing/Central Stores: Generate savings through identifying purchasing patterns of each department to create opportunities for quotes/bids to achieve better pricing and greater transparency. Equipment Services: User education and behavior modification to reduce fuel usage. Purchasing/Central Stores: Increase spend with local and MWBE businesses. Purchasing/Central Stores: Increase dollars spend at Central Stores and decrease dollars in inventory. Purchasing/Central Stores: Strengthen centralized purchasing through continued reduction of purchasers. Equipment Services: Purchase and implementation of new Fleet Software. Equipment Services: Seek out Grant opportunities to purchase clean alternate fueled vehicles. Central Services: Continue to provide services to other municipalities to produce additional revenues and reduce cost to City departments. 58 City of South Bend, Indiana 2019 Budget Fund 222 - Central Services Staffing (Full-Time Employees only) 2018 2019 2017 Amended 06/30/18 Proposed Forecast Position (* New title or additional position)Actual Budget Actual Budget 2020 2021 2022 2023 Non-Bargaining Equipment Services (222-0605) Director of Central Services 10000000 Chief Administration Officer 01111111 Equipment Services Manager 10000000 Director of Equipment Services 1111111 Supervisor - Maintenance Mechanic 44444444 Manager - Service Contracts & General Supplies 01111111 Financial Specialist Senior 11111111 Financial Specialist III 10000000 Building Maintenance (222-0606) Superintendent III 11100000 ***Superintendent IV 00011111 Superintendent V 10000000 Purchasing & Central Stores (222-0612) Director of Purchasing 01111111 Senior Purchasing Agent 01111111 Inventory Control Technician II 11111111 Print Shop (222-0613) Print Shop Technician 11111111 Radio Shop (222-0614) Director of Communications & Radio 11111111 ***Radio Equipment Installation Technician 00011111 Radio Technician I 11100000 Radio Technician III 11111111 Facilities Management (222-0680) **Director of Facilities Management 01111111 Total Non-Bargaining 15 17 17 17 17 17 17 17 Bargaining Equipment Services (222-0605) Machinist V 22222222 Mechanic IV 66666666 Mechanic V 12 12 12 12 12 12 12 12 Parts Clerk I 11111111 Parts Clerk II 22222222 Building Maintenance (222-0606) Janitor/General Laborer 11111111 Building Maintenance 11111111 Total Bargaining 25 25 25 25 25 25 25 25 Total Full-Time Employees 40 42 42 42 42 42 42 42 Explain Significant Staffing Changes Below: Adding one (1) Adm Assist I -permanent parttime position. Radio shop changing one position from a Radio Tech I to an Installation Technician. The Director of Sustainability is moving with the Public Works Division. The Director of Facilities Mgt. will stay with the Central Services Fund group. 59 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresCENTRAL SERVICES222-0605-419.10-01 SALARIED WAGES463,354 476,620 467,185 452,635 269,618 218,930 533,621LEVEL TEXTTEXT AMTBUDG 1 CHIEF ADMINISTRATION OFFICER99,3671 DIRECTOR OF EQUIPMENT SERVICES75,0004 SUPERVISOR-MAINTENANCE MECHANIC X $58,717234,8682 FTE - 1ST SHIFT1 FTE - 2ND SHIFT1 FTE - NORTH GARAGE1 MANAGER - SERVICE CONTRACTS & GENERAL SUPPLIES61,2001 FINANCIAL SPECIALIST SENIOR56,356TOTAL 8 FTEEST. VACATION PAYOUTS FOR RETIREMENTS-2 EMPLOYEES6,830533,621222-0605-419.10-02 HOURLY WAGES751,093 885,803 1,057,630 1,057,630 527,848 433,680 1,089,311LEVEL TEXTTEXT AMTBUDG 12 MECHANIC V @ $21.99 X 2,080 = $45,740 X12548,8806 MECHANIC IV @ $20.37 X 2,080 = $42,370 X 6254,2202 MACHINIST V @ $21.99 X 2,080 = $45,740 X 291,4801 PARTS CLERK I @ $17.88 X 2,080 = $37,191 X 137,1912 PARTS CLERK II @ $18.42 X 2,080 = $38,314 X 276,628TOTAL 23 FTENIGHT PREMIUM 10 EMP X 2,080 HRS 20,800 X $1.531,200ASE CERTIFICATIONS1STMASTER15EMPX2,080X@1.00/HR.=$31,200=31,2002ND MASTER 8 EMPL X 2,080 = 16,640 HRS X $1.00/HR.16,6403 JOB LEADERS X 2080 = 6240 HRS X .30 PER HR1,8721,089,311222-0605-419.10-03 SEASONAL & INTERNS2,192 1,318 7,575 7,575 4,606 2,343 7,575LEVEL TEXTTEXT AMTBUDG SUMMER BLDG MAINTENANCE HELP $10.10 X 750 HRS7,57520197,575222-0605-419.10-04 EXTRA AND OVERTIME57,484 22,631 27,706 27,706 30,843 25,629 29,827LEVEL TEXTTEXT AMTBUDG OVERTIME 3 YR AVERAGE780 HRS X $38.24 PER HR29,827FIRE GARAGE, SAMPLE STREET GARAGE,ANDNORTH GARAGE-$21.99 + ASE'S 2.00 + $1.50 NITE SHIFT=$25.49X 1.529,82760 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0605-419.10-05 TEMPORARY SERVICES0 4,5780 14,500 8,281 6,4290222-0605-419.10-06 LONGEVITY PAY0 1,975 2,600 2,600 1,400 1,250 2,550LEVEL TEXTTEXT AMTBUDG LONGEVITY PAY2,5502,550222-0605-419.10-09 PERMANENT PART-TIME12,940 15,085 17,734 17,734 9,236 7,509 38,084LEVEL TEXTTEXT AMTBUDG DRIVER FOR PARTS DEPARTMENT, PERMANENT PARTTIME28 HRS/WEEK @ $12.42/HR18,084OFFICE ASSISTANT PERMANENT PARTTIME25 HRS/WEEK20,00038,084222-0605-419.10-13 CONTRACT ADD PAYS15,538 19,445 21,825 21,825 12,203 11,082 22,349LEVEL TEXTTEXT AMTBUDG STANDBY WAGESFIRE GARAGE - 9 HRS PER WK X 2 WKS = 18 PER PAY11,368PERIOD X 26 PAY PERIODS = 468 HRS X 24.29 PER HRSAMPLE STREET GARAGE- 4 MECH PER WK X 6 HRS PERMECHANIC = 24 HRS PER WK X 19 WEEKS = 456 HRS2 NIGHTTIME MECHANICS 19 WEEKS = 228 HRS X $23.875,443$20.37+$2.00+1.50=23.872 DAYTIME MECH,19 WKS= 228 HRS X 24.295,538$21.99+$2.00+.30=$24.2922,349222-0605-419.10-14 PRODUCTIVITY BONUS8,333000000222-0605-419.11-01 FICA - REGULAR97,050 106,813 123,838 123,838 64,476 52,902 132,582LEVEL TEXTTEXT AMTBUDG ALL 2019 WAGES $1,733,092 X 7.65%132,582132,582222-0605-419.11-04 PERF - REGULAR144,200 157,573 178,470 178,470 95,405 78,443 188,992LEVEL TEXTTEXT AMTBUDG REGULAR, HOURLY, OVERTIME SALARY$1,687,433 X 11.2%188,992DOES NOT INCLUDE SUMMER HELP,PART TIME188,992222-0605-419.11-05 PERF - UNION0 9,949 16,793 16,793 5,113 4,198 17,307LEVEL TEXTTEXT AMT 61 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG PERF UNION SALARIES 1.5% $1,153,81217,30717,307222-0605-419.11-07 UNEMPLOYMENT COMP1,838000000222-0605-419.11-08 HEALTH INSURANCE343,181 394,076 500,939 500,939 234,061 189,793 311,736LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 31 FTE523,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME215,140-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 31 EMPLOYEES2,976311,736222-0605-419.11-09 LIFE INSURANCE3,117 3,416 3,689 3,689 2,019 1,632 3,720LEVEL TEXTTEXT AMTBUDG 31 EMPLOYEES X $5.00 X 243,7203,720222-0605-419.11-11 TOOL ALLOWANCE8,818 10,083 11,884 11,884 7,725 6,147 11,884LEVEL TEXTTEXT AMTBUDG MECHANICS/MACHINSTS/ 20 EMP @ $550 TOOL ALLOW11,000SAFETY GLASSES 17 EMP @ $5288411,884222-0605-419.11-12 AUTO ALLOWANCE60075005050500222-0605-419.11-24 CELL PHONE ALLOWANCE1,447 1,617 1,421 1,421875765 1,421LEVEL TEXTTEXT AMTBUDG $110 X 12 MONTHS = $1,320, 2 CELL PHONES1,320FICA $1,320 X .0765101CHIEF ADM OFFICERDIRECTOR1,421222-0605-419.11-27 JOB READINESS ALLOWANCE0 8,925 9,775 9,775 8,819 8,819 9,775LEVEL TEXTTEXT AMTBUDG JOB READINESS ALLOWANCE $425 X 23 TEAMSTERS9,7759,775222-0605-419.11-29 PARENTAL LEAVE00 3,984 3,984 2,247 1,880 4,219LEVEL TEXTTEXT AMTBUDG 2019 $1,687,433 X .254,2194,21962 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0605-419.11-99 OTHER FRINGE BENEFITS800600 2,000 2,00000 2,000LEVEL TEXTTEXT AMTBUDG $200 X 10 EMPLOYEES2,000TEAMSTER NATIONWIDE MATCHING OF FUNDS2,000------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES1,911,985 2,121,257 2,455,048 2,455,048 1,284,825 1,051,480 2,406,953222-0605-419.21-02 PRINT SHOP172254400400123111400222-0605-419.21-03 C.S. OFFICE SUPPLIES3,915 5,232 4,500 4,532 2,209 2,000 4,500LEVEL TEXTTEXT AMTBUDG PURCHASE OF VARIED OFFICE SUPPLIES FROM CENTRAL4,500STORES, PAPER, PENCILS, PAPER,CALCULATOR RIBBONS,STAPLES,ADDING MACHINE TAPE ETC.4,500222-0605-419.21-04 OFFICE SUPPLIES024060060000 1,000LEVEL TEXTTEXT AMTBUDG PURCHASE OF OFFICE SUPPLIES NOT AVALIABLE IN1,000CENTRAL STORES.CHAIR MATSSMALL EQUIPMENTCOMBINED ACCT 2104 & 21051,000222-0605-419.21-05 SMALL OFFICE EQUIPMENT44407007002672670222-0605-419.22-01 C.S. GASOLINE3,690 6,405 6,798 6,798 2,823 1,983 7,205LEVEL TEXTTEXT AMTBUDG 2019 GAS USAGE $2.95 PER GALLON X 1,990 GAL5,8712019 GAS USAGE/ THREE LOANER CARS FOR CITY DEPTS330 GALLONS X 2.95974INDIANA DEPT OF ENVIRON.,UNDERGROUND FUEL TANKYEARLY FEE $90 X 4 TANKS3607,205222-0605-419.22-02 DIESEL/CNG923 1,047 1,500 1,6617735580LEVEL TEXTTEXT AMTBUDG BASED ON AVERAGE USAGE - PROPANE FOR FORKLIFTSMOVED THESE CHARGES TO ACCT 2399222-0605-419.22-05 UNIFORMS5,796 6,995 8,500 8,933 4,096 3,227 8,500LEVEL TEXTTEXT AMT 63 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG UNIFORMS/SHIRTS/T-SHIRTS FOR SAMPLE ST GARAGE,8,500FIRE GARAGE AND NORTH GARAGEYEARLY T-SHIRTS8,500222-0605-419.22-07 LANDSCAPING MATERIAL252655005005353500LEVEL TEXTTEXT AMTBUDG PURCHASE OF FERTILIZER,MULCH, WEED KILLER ETC.500500222-0605-419.22-20 C.S. MEDICAL/SAFETY682677700700597374700LEVEL TEXTTEXT AMTBUDG PURCHASE OF VARIOUS ITEMS FROM CENTRAL STORES700BANDAGES,SAFETY VESTS,SAFETY GLASSES,EYE WASHAND FIRST AID SUPPLIES.700222-0605-419.22-21 C.S. CLEANING SUPPLIES3,997 4,466 4,500 4,500 2,640 2,005 4,500LEVEL TEXTTEXT AMTBUDG CENTRAL STORES CLEANING SUPPLIES- FLOOR SOAP,HAND4,500SOAP,PAPER TOWELS,TOILET PAPER,ETC4,500222-0605-419.23-01 BUILDING MATERIALS14,591 23,790 19,400 20,080 6,366 4,949 19,400LEVEL TEXTTEXT AMTBUDG SHOP SUPPLIES- PAINT, LIGHT BULBS,VARIOUS PARTS TO19,400REPAIR PLUMBING, ELECTRICAL ITEMS, GAS PUMP PARTSPAINT, SECURITY CAMERAS--ALL BUILDING SUPPLIESGARAGE DOORS19,400222-0605-419.23-10 REPAIR PARTS8,519 7,500 10,000 10,000 2,394 2,3010LEVEL TEXTTEXT AMTBUDG PARTS FOR REPAIR OF CENTRAL SERVICES VEHICLESPARTSFORREPAIROFLOANERCARSUSEDBYCITYDEPTSMOVING THESE CHARGES TO VEHICLE REPAIR ACCT 3603222-0605-419.23-12 REIMBURSED PARTS16,272 17,6040 3,032 200,727 25,7570222-0605-419.23-20 SMALL TOOLS & EQUIPMENT 19,299 21,024 20,000 21,240 17,543 11,528 20,000LEVEL TEXTTEXT AMTBUDG DIAGNOSTIC TOOLS NEED TO REPAIR CITY VEHICLES20,000FOR SAMPLE ST AND NORTH GARAGE20,00064 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0605-419.23-98 INVENTORY OVER & SHORT16,631- 1,62600 6,615- 5,847-0222-0605-419.23-99 OTHER R&M SUPPLIES17,956 17,488 18,000 18,192 11,672 8,787 20,000LEVEL TEXTTEXT AMTBUDG SHOP TOWELS, CARPET RUNNERS AND MISC.SUPPLY6,800EXPENSE ITEMS., CYLINDERS FROM PRAXAIR13,20020,000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES79,877 114,413 96,098 101,868 245,668 58,054 86,705222-0605-419.31-06 OTHER PROFESSIONAL SVCS00 1,000 1,00000 1,000LEVEL TEXTTEXT AMTBUDG PROFESSIONAL SERVICES1,0001,000222-0605-419.31-70 ADM FEE ALLOCATION98,940 98,364 107,443 107,443 71,632 53,724 106,067LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE106,067106,067222-0605-419.31-71 CENTRAL STORES ALLOCATION 4,932 5,196 11,837 11,837 7,888 5,916 17,271LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES17,27117,271222-0605-419.31-73 PRINT SHOP ALLOCATION756816 1,217 1,217808606 1,625LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP1,6251,625222-0605-419.31-76 IT ALLOCATION00 132,567 132,567 86,312 64,734 130,722LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 311130,722130,722222-0605-419.32-02 POSTAGE622816 1,000 1,550916804 1,200LEVEL TEXTTEXT AMTBUDG UPS SHIPPING AND RETURNS1,200FOR ALL OF CENTRAL SERVICES COST CENTERS1,20065 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0605-419.32-03 TRAVEL000000 1,000222-0605-419.32-04 TELEPHONE5,498866 1,000 1,079498379720LEVEL TEXTTEXT AMTBUDG THREE STANDBY CELL PHONESONE BLDG MAINT CELL PHONE, ONE GARAGE FOREMANONEFIREGARAGEONCALLAVERAGE COST FOR CELLS-$60 X 12 MO720720222-0605-419.32-21 TRAVEL - MILEAGE00100100000222-0605-419.32-22 TRAVEL - AIRFARE291000000222-0605-419.32-23 TRAVEL - HOTEL76703003002322320222-0605-419.32-24 TRAVEL - MEALS1660200200000222-0605-419.32-25 TRAVEL - OTHER00400400000222-0605-419.33-02 PUBLICATION LEGAL NOTICE3,707 4,183 5,700 7,035 3,412 3,334 5,700LEVEL TEXTTEXT AMTBUDG LEGAL PUBLICATION FOR VEHICLE CAPITAL PURCHASES,5,700JOB AD FOR STAFF OPENINGSJANITORIAL BIDS5,700222-0605-419.34-02 LIABILITY INSURANCE29,496 16,524 31,774 31,774 21,184 15,888 132,580LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE132,580DEPOSIT IN 226-0000-340.13-00132,580222-0605-419.35-01 ELECTRIC27,940 25,837 36,650 36,650 17,072 12,367 32,000LEVEL TEXTTEXT AMTBUDG 2019 ELECTRIC FOR SAMPLE STREET GARAGE24,8002019 ELECTRIC FOR NORTH GARAGE RIVERSIDE7,20032,000222-0605-419.35-02 NATURAL GAS10,984 15,342 26,000 26,000 16,848 16,697 25,000LEVEL TEXTTEXT AMTBUDG 2019 NATURALGAS CHARGES FOR THE SAMPLE STREET GAR22,0002019 NATURALGAS CHARGES FOR NORTH GARAGE3,00025,000222-0605-419.35-03 TRASH REMOVAL00 2,025 2,02500 2,025LEVEL TEXTTEXT AMT 66 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG 2017 TRASH PICK UP AT THE SAMPLE ST GARAGE2,0252,025222-0605-419.35-04 WATER6,334 7,104 6,350 6,350 5,087 3,771 7,200LEVEL TEXTTEXT AMTBUDG BASED ON AVERAGE MONTHLY WATER BILL PLUS7,200SEMI ANNUAL LAWN SPRINKLER CHARGE, SAMPLE ST7,200222-0605-419.36-01 BUILDING R&M11,202 14,292 22,000 30,779 20,172 14,782 23,000LEVEL TEXTTEXT AMTBUDG FUEL PUMP REPAIRS23,000SECURITY FOR SAMPLE ST GARAGE -$729.75 X 4NEWTON OIL,IDEM ANNUAL LINE TESTS FUEL PUMPS $700FIRE EXTINGUISHER ANNUAL SERVICEHTG & A/C, GARAGE DOOR REPAIRS, LIFTS INSPECTIONS,REPAIRS, SECURITY CAMERA REPAIRSALL OTHER OUTSIDE SERVICESECURITY FOR NO GARAGE $177X 4MO.23,000222-0605-419.36-02 OFFICE EQUIP R&M540540 1,400 1,40000500LEVEL TEXTTEXT AMTBUDG MISC REPAIRS500500222-0605-419.36-03 AUTO EQUIPMENT R&M6,974 11,893 10,000 10,000 4,611 4,131 21,000LEVEL TEXTTEXT AMTBUDG PARTS & LABOR FOR REPAIRS TO EQUIPMENT SERVICES20,500VEHICLESLABOR FOR REPAIRS TO TWO LOANER CARS USED BY500CITY DEPARTMENTSCOMBINED 2310 PARTS WITH THIS ACCOUNT FOR AUTOREPAIR21,000222-0605-419.36-04 COMPUTER EQUIP R&M8,328 117,49200000222-0605-419.36-06 RADIO EQUIP R&M275090090000500LEVEL TEXTTEXT AMTBUDG 2019 RADIO SHOP REPAIRS500500222-0605-419.36-10 HAZARDOUS MAT'L REMOVAL 11,018 8,012 11,000 11,000 7,425 6,129 11,500 67 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG OUTSIDE CONTRACTORS WILL REMOVE OIL,FILTERS11,500AND OTHER HAZARDOUS MATERIALS FROM FACILITYPEST CONTROL YEARLY CONTRACT11,500222-0605-419.37-11 CAPITAL LEASE PRINCIPAL5,338 5,424 5,668 5,668 3,685 2,6180222-0605-419.37-12 CAPITAL LEASE INTEREST3752892722721471090222-0605-419.38-01 PRINCIPAL000000 5,132LEVEL TEXTTEXT AMTBUDG DS-140 2015 VEHICLE/EQUIP LEASE #12,145DS-144 2015 VEHICLE/EQUIP LEASE #22,9875,132222-0605-419.38-02 INTEREST000000128LEVEL TEXTTEXT AMTBUDG DS-140 2015 VEHICLE/EQUIP LEASE #153DS-144 2015 VEHICLE/EQUIP LEASE #275128222-0605-419.39-70 EDUCATION & TRAINING9,997 9,232 10,000 10,000 1,464 1,464 10,000LEVEL TEXTTEXT AMTBUDG ASE TESTING FOR MECHANICS10,000REPAIR MANUALSVARIOUS TRAINING SEMINARS AND WORKSHOPSIN LOCAL AREA AND OUT OF TOWN TO UPDATE SKILLSAND LEARN NEW INFORMATION TO KEEP CITY VEHICLESIN GOOD OPERATING CONDITIONCLEAN CITIES MEMBERSHIP $1,000NATIONAL ASSOC. OF FLEET $1,69910,000222-0605-419.39-89 MISC CHARGES & SVCS2,388 1,981 1,000 1,150150150 1,000LEVEL TEXTTEXT AMTBUDG MEMBERSHIP DUES-APWA, MISC CHARGES1,000STICKERS FOR TAXI CAB VEHICLES1,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES246,868 344,203 427,803 438,696 269,543 207,835 536,870222-0605-419.50-02 INTERFUND TRANSFER OUT130,519 286,700 77,000 77,00000 375,000LEVEL TEXTTEXT AMT 68 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG 2019 TRANSFER TO 224-0605-392.00-002019 CENTRAL SERVICES CAPITALPARKING LOT PAVING, PHASE 325,000SOLID WASTE CNG COMPRESSOR MAINTENANCE,REPAIRS25,000NEW ZERO TURN MOWER FOR SAMPLE STREET GARAGE5,000FORKLIFT, SAMPLE ST GARAGE,LEASE PURCHASE $41,5009,000NEW FLEET SOFTWARE TO REPLACE NAVALINE FLEET300,000CONCRETE STEPS BY THE PARTS ROOM DOOR6,000CONCRETE WORK IN FRONT OF GARAGE DOORS5,000375,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES130,519 286,700 77,000 77,00000 375,000------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT SERVICES2,369,249 2,866,573 3,055,949 3,072,612 1,800,036 1,317,370 3,405,528 69 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0606-419.10-01 SALARIED WAGES67,515 54,694 53,154 53,154 38,369 26,552 56,308LEVEL TEXTTEXT AMTBUDG 1 SUPERINTENDENT IV56,30856,308222-0606-419.10-02 HOURLY WAGES42,183 67,667 70,929 67,325 41,071 34,192 71,449LEVEL TEXTTEXT AMTBUDG 1 JANITOR/GENERAL LABOR @ 16.43 X 208034,1751 BUILDING MAINTENANCE @ $17.92 X 208037,274TOTAL 2 FTE71,449222-0606-419.10-03 SEASONAL & INTERNS000 3,504 3,504 3,5040222-0606-419.10-04 EXTRA AND OVERTIME0001005347500LEVEL TEXTTEXT AMTBUDG 2019 OVERTIME500500222-0606-419.10-06 LONGEVITY PAY03505005003500500LEVEL TEXTTEXT AMTBUDG LONGEVITY PAY, TWO TEAMSTERS500500222-0606-419.10-14 PRODUCTIVITY BONUS750000000222-0606-419.11-01 FICA - REGULAR8,022 8,737 9,752 9,752 6,008 4,649 9,915LEVEL TEXTTEXT AMTBUDG TOTAL MAINT 2019 SALARIES $129,607 X 7.65%9,9159,915222-0606-419.11-04 PERF - REGULAR12,286 13,767 14,278 14,278 9,040 6,906 14,516LEVEL TEXTTEXT AMTBUDG TOTAL MAINT 2019 SALARIES $129,607 X 11.20%14,516PERF REGULAR14,516222-0606-419.11-05 PERF - UNION0692 1,084 1,084354285 1,099LEVEL TEXTTEXT AMTBUDG PERF UNION 1.5% PF TEAMSTER WAGES $73,2991,0991,099222-0606-419.11-07 UNEMPLOYMENT COMP14300000070 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0606-419.11-08 HEALTH INSURANCE34,346 39,321 48,888 48,888 28,736 23,511 30,168LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 3 FTE50,7002019 HEALTH INSURANCE DEDUCTION - ONE TIME20,820-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 3 FTE28830,168222-0606-419.11-09 LIFE INSURANCE342362360360224183360LEVEL TEXTTEXT AMTBUDG LIFE INS. 3.0 EMPL MAINT X $5 X 24 PAY PERIODS360360222-0606-419.11-11 TOOL ALLOWANCE150010410400904LEVEL TEXTTEXT AMTBUDG SAFETY GLASSES 2 EMP X 52.00104$400 X 2, TOOLS FOR BLDG MAINT WORKERS800904222-0606-419.11-27 JOB READINESS ALLOWANCE0 1,063850850850850850LEVEL TEXTTEXT AMTBUDG CLOTHING ALLOWANCE AND JOB READINESS $425 EA X 2850850222-0606-419.11-29 PARENTAL LEAVE00319319194162324LEVEL TEXTTEXT AMTBUDG TOTAL SALARY $129,607 X 0.25%324324------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES165,737 186,653 200,218 200,218 128,753 100,839 186,893222-0606-419.22-01 C.S. GASOLINE1,600 1,343 3,000 3,000 1,053873 3,540LEVEL TEXTTEXT AMTBUDG 2019 FUEL $2.95 PER GALLON X 1200 GAL3,5403,540222-0606-419.22-05 UNIFORMS20337544044010954440LEVEL TEXTTEXT AMTBUDG UNIFORMS FOR 2 TEAMSTERS38071 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresT-SHIRTS FOR 2 MAINT EMPLOYEES60440222-0606-419.23-20 SMALL TOOLS & EQUIPMENT000000 1,000LEVEL TEXTTEXT AMTBUDG TOOLS NEEDED FOR BUILDING MAINT FOR REPAIRING1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,803 1,718 3,440 3,440 1,162927 4,980222-0606-419.31-70 ADM FEE ALLOCATION6,480 7,092 7,048 7,048 4,696 3,522 7,422LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE7,4227,422222-0606-419.31-76 IT ALLOCATION000000 7,064LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 3117,0647,064222-0606-419.31-77 PAYROLL COST ALLOCATION000000 6,989LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.222-0605-380.10-87 EQUIPMENT SERVICES6,989REIMB A PORTION OF PERSONNEL COSTS FOR ADMINEMPLOYEES6,989222-0606-419.34-02 LIABILITY INSURANCE816612626626416312 16,096LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE16,096DEPOSIT IN 226-0000-340.13-0016,096222-0606-419.36-03 AUTO EQUIPMENT R&M2,496 2,500 2,500 2,500543543 2,500LEVEL TEXTTEXT AMTBUDG PARTS & LABOR CHARGES TO REPAIR 2 MAINT TRUCKS2,500TRUCKS 808 & 812NOTE: BLDG MAINT DEPT GETS USED TRUCKSFOR THEIR FLEET FROM AUCTION TRADE INSALSO USESTHE TRUCKS FOR REPAIRS AT FIRE STATIONS 72 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresAND OTHER CITY DEPARTMENTS2,500222-0606-419.39-70 EDUCATION & TRAINING000000 1,000LEVEL TEXTTEXT AMTBUDG TRAINING CLASSESAC/HEATING1,000NATIONAL ASSOC TECHNICIAN CERTIFIED1,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES9,792 10,204 10,174 10,174 5,655 4,377 41,071------------ ------------ ------------ ------------ ------------ ------------ ------------** BUILDING MAINTENANCE177,332 198,575 213,832 213,832 135,570 106,143 232,944 73 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0612-419.10-01 SALARIED WAGES58,314 59,054 154,972 154,972 111,659 90,871 170,888LEVEL TEXTTEXT AMTBUDG 1 DIRECTOR OF PURCHASING81,6001 SENIOR PURCHASING AGENT51,0001 INVENTORY CONTROL TECHNICIAN II38,288TOTAL 3 FTE170,888222-0612-419.11-01 FICA - REGULAR4,440 4,512 11,855 11,855 8,752 7,124 13,073LEVEL TEXTTEXT AMTBUDG TOTAL 2019 SALARIES $170,888 X 7.65%13,07313,073222-0612-419.11-04 PERF - REGULAR6,532 6,614 17,357 17,357 12,643 10,300 19,140LEVEL TEXTTEXT AMTBUDG TOTAL 2019 SALARIES $170,888 X 11.2%19,14019,140222-0612-419.11-07 UNEMPLOYMENT COMP82000000222-0612-419.11-08 HEALTH INSURANCE16,525 17,790 42,858 41,288 12,405 9,957 30,168LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 3 FTE50,7002019 HEALTH INSURANCE DEDUCTION - ONE TIME20,820-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 3 FTE28830,168222-0612-419.11-09 LIFE INSURANCE174174316316255204360LEVEL TEXTTEXT AMTBUDG 3.0 EMP. X $5 X 24 PAY PERIODS3602019 LIFE INSURANCE360222-0612-419.11-12 AUTO ALLOWANCE000900525450900LEVEL TEXTTEXT AMTBUDG PURCH DIRECTOR, AUTO ALLOWANCT $75 X 12900900222-0612-419.11-24 CELL PHONE ALLOWANCE000670391336711LEVEL TEXTTEXT AMT 74 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG PURCH DIRECTOR, CELL PHONE $55 X 12660FICA $660 X .076551711222-0612-419.11-29 PARENTAL LEAVE00387387274221427LEVEL TEXTTEXT AMTBUDG 2019 SALARY $170,888 X 0.25%427427------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES86,067 88,144 227,745 227,745 146,904 119,462 235,667222-0612-419.21-02 PRINT SHOP0025256625222-0612-419.21-03 C.S. OFFICE SUPPLIES931992 1,200 1,305413381 1,300LEVEL TEXTTEXT AMTBUDG PURCHASE OF C.S. OFFICE SUPPLIES-PENCILS, PENS,1,300PHOTO COPY PAPER ,ETC.1,300222-0612-419.21-98 INVENTORY OVER-SHORT689- 354-004384380222-0612-419.22-01 C.S. GASOLINE519607875875438359 1,180LEVEL TEXTTEXT AMTBUDG 2019 FUEL PRICES $2.95 X 400 GALLONS1,1801,180222-0612-419.23-13 STORES OUTSIDE SUPPLIES597586 1,000 1,000343254800LEVEL TEXTTEXT AMTBUDG 2019 OUTSIDE AGENCIES STORES SUPPLIES800800------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,358 1,831 3,100 3,205 1,638 1,438 3,305222-0612-419.31-70 ADM FEE ALLOCATION3,132 3,444 3,637 3,637 2,424 1,818 8,202LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE8,2028,202222-0612-419.31-76 IT ALLOCATION000000 16,620LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31116,62016,62075 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0612-419.31-77 PAYROLL COST ALLOCATION000000 41,412LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.222-0605-380.10-87 EQUIPMENT SERVICES41,412REIMB A PORTION OF PERSONNEL COSTS FOR ADMINEMPLOYEES41,412222-0612-419.34-02 LIABILITY INSURANCE336252261261176132953LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE953DEPOSIT IN 226-0000-340.13-00953222-0612-419.35-01 ELECTRIC0029029000290LEVEL TEXTTEXT AMTBUDG 1% OF UTILITY COSTS FOR THE 1045 SAMPLE ST BLDG290290222-0612-419.35-02 NATURAL GAS0029029000290LEVEL TEXTTEXT AMTBUDG 1% OF UTILTY COST FOR THE 1045 SAMPLE ST BLDG290290222-0612-419.36-03 AUTO EQUIPMENT R&M135368 1,000 1,000679679 1,000LEVEL TEXTTEXT AMTBUDG CENTRAL STORES DELIVERIES AND MAIL RUNS #8031,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES3,603 4,064 5,478 5,478 3,279 2,629 68,767------------ ------------ ------------ ------------ ------------ ------------ ------------** CENTRAL STORES91,028 94,039 236,323 236,428 151,821 123,528 307,739 76 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0613-419.10-01 SALARIED WAGES51,476 52,522 69,403 69,403 38,363 31,318 40,259LEVEL TEXTTEXT AMTBUDG 1 PRINT SHOP TECHNICIAN40,25940,259222-0613-419.11-01 FICA - REGULAR3,547 3,609 5,309 5,309 2,758 2,255 3,080LEVEL TEXTTEXT AMTBUDG TOTAL 2019 REGULAR SALARIES $40,259 X 7.65%3,0803,080222-0613-419.11-04 PERF - REGULAR5,766 5,883 7,773 7,773 4,303 3,514 4,509LEVEL TEXTTEXT AMTBUDG TOTAL 2019 REGULAR SALARIES $40,259 X 11.2%4,5094,509222-0613-419.11-07 UNEMPLOYMENT COMP72000000222-0613-419.11-08 HEALTH INSURANCE14,910 16,060 24,118 24,112 10,335 8,301 10,056LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 1 FTE16,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME6,940-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 1 FTE9610,056222-0613-419.11-09 LIFE INSURANCE15015017817810584120LEVEL TEXTTEXT AMTBUDG 1 EMP. X $5 X 24 PAY PERIODS 2019120120222-0613-419.11-24 CELL PHONE ALLOWANCE0006660222-0613-419.11-29 PARENTAL LEAVE0017417410183101LEVEL TEXTTEXT AMTBUDG 2019 WAGES $40,259 X 0.25%101101------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES75,921 78,224 106,955 106,955 55,971 45,561 58,125222-0613-419.21-03 C.S. OFFICE SUPPLIES15,789 14,803 32,500 32,500 11,036 8,309 22,000LEVEL TEXTTEXT AMT 77 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG BASED ON PROJECTION OF SUPPLY COSTS TO PERFORM22,000PRINTING SERVICES -PAPER ,INK & TONER ETC.22,000222-0613-419.23-20 SMALL TOOLS & EQUIPMENT145055055000550LEVEL TEXTTEXT AMTBUDG REPAIR OF NUMBERING, FOLDING MACHINE550550222-0613-419.23-99 OTHER R&M SUPPLIES433077077000770LEVEL TEXTTEXT AMTBUDG SHARPENING OF CUTTING MACHINE770BLADES ETC, REPAIRS770------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES16,367 14,803 33,820 33,820 11,036 8,309 23,320222-0613-419.31-70 ADM FEE ALLOCATION4,464 4,896 6,254 6,254 4,168 3,126 6,675LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE6,6756,675222-0613-419.31-76 IT ALLOCATION000000 18,760LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31118,76018,760222-0613-419.31-77 PAYROLL COST ALLOCATION000000 41,412LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.222-0605-380.10-87 EQUIPMENT SERVICES41,412REIMB A PORTION OF PERSONNEL COSTS FOR ADMINEMPLOYEES41,412222-0613-419.33-01 OUTSIDE PRINTING SERVICES593185005001616500LEVEL TEXTTEXT AMTBUDG OUTSIDE PRINTING COSTS500PERFORATING, NUMBERING,SPECIALTY50078 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0613-419.34-02 LIABILITY INSURANCE336252261261176132238LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE238DEPOSIT IN 226-0000-340.13-00238222-0613-419.35-01 ELECTRIC0086086000860LEVEL TEXTTEXT AMTBUDG 3% UTILITY CHARGES FOR 1045 W SAMPLE ST BLDG860860222-0613-419.35-02 NATURAL GAS0086086000860LEVEL TEXTTEXT AMTBUDG 3% UTILITY CHARGE FOR 1045 W SAMPLE ST BUILDING860860222-0613-419.36-02 OFFICE EQUIP R&M26,854 20,369 32,000 32,000 9,924 9,924 28,000LEVEL TEXTTEXT AMTBUDG MAINTENANCE COSTS ON PRINTING MACHINES 201728,000TWO NEW MACHINES IN 2016UPGRADING MACHINES,INCREASE VOLUME OF PRINTINGLARGER,MORE PRODUCTIVE MACHINESLANIER MP C6502 & LANIER PRO C5100SALSO HAVE ONE RISO DUPLICATOR WITH MAINT FEES28,000222-0613-419.37-11 CAPITAL LEASE PRINCIPAL5,876 8,205 8,611 8,611 4,990 4,2670222-0613-419.37-12 CAPITAL LEASE INTEREST1,638 1,813 1,408 1,4088547420222-0613-419.38-01 PRINCIPAL000000 9,077LEVEL TEXTTEXT AMTBUDG DS-147 2016 PRINT SHOP COPIER LEASE6,719DS-148 2016 PRINT SHOP COPIER LEASE2,3589,077222-0613-419.38-02 INTEREST000000942LEVEL TEXTTEXT AMTBUDG DS-147 2016 PRINT SHOP COPIER LEASE697DS-148 2016 PRINT SHOP COPIER LEASE245942222-0613-419.39-70 EDUCATION & TRAINING00800800624624800LEVEL TEXTTEXT AMT 79 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG TRAINING COSTS TO UPGRADE COMPUTER PRINTING800SKILLS FOR PRINT SHOP MANAGER AND/OR PRINT SHOPTECHINICAN.800------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES39,227 35,853 51,554 51,554 20,752 18,830 108,124------------ ------------ ------------ ------------ ------------ ------------ ------------** PRINT SHOP131,515 128,880 192,329 192,329 87,759 72,700 189,569 80 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0614-419.10-01 SALARIED WAGES153,720 154,830 171,408 171,408 97,034 80,902 160,044LEVEL TEXTTEXT AMTBUDG 1 DIRECTOR OF COMMUNICATIONS & RADIO60,1201 RADIO EQUIPMENT INSTALLATION TECH45,0001 RADIO TECHNICIAN III54,924TOTAL 3 FTE160,044222-0614-419.10-04 EXTRA AND OVERTIME3,552050050000500LEVEL TEXTTEXT AMTBUDG OVERTIME FOR RADIO TECHS500SERVICE CALLS500222-0614-419.11-01 FICA - REGULAR11,416 11,192 13,151 13,151 7,009 5,857 12,282LEVEL TEXTTEXT AMTBUDG TOTAL 2019 SALARIES $160,544 X 7.65%12,282INCLUDING OVERTIME12,282222-0614-419.11-04 PERF - REGULAR17,614 17,341 19,254 19,254 10,885 9,077 17,981LEVEL TEXTTEXT AMTBUDG REGULAR & OT 2019 SALARIES $160,544 X 11.2%17,98117,981222-0614-419.11-07 UNEMPLOYMENT COMP225000000222-0614-419.11-08 HEALTH INSURANCE30,552 32,852 51,332 51,326 20,747 16,630 30,168LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 3 FTE50,7002019 HEALTH INSURANCE DEDUCTION - ONE TIME20,820-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 3 FTE28830,168222-0614-419.11-09 LIFE INSURANCE240240378378155124360LEVEL TEXTTEXT AMTBUDG 3.0 EMP. X $5 X 24 PAY PERIODS360360222-0614-419.11-24 CELL PHONE ALLOWANCE0006660222-0614-419.11-29 PARENTAL LEAVE0043043025321240181 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG 2019 SALARY $160,544 X 0.25%401401------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES217,319 216,455 256,453 256,453 136,089 112,808 221,736222-0614-419.21-03 C.S. OFFICE SUPPLIES2001573503504545350222-0614-419.22-01 C.S. GASOLINE71562502502525295LEVEL TEXTTEXT AMTBUDG FUEL 2019 $2.95 X 100 GALLONS295295222-0614-419.23-12 REIMBURSED PARTS12,486001000LEVEL TEXTTEXT AMTBUDG PARTS NEEDED TO PERFORM REPAIRSNOT BUDGETING THIS ACCOUNT, PARTS PURCHASESINCLUDED WITH EQUIPMENT SERVICES222-0614-419.23-20 SMALL TOOLS & EQUIPMENT4,641 1,501 6,400 8,657 1,233 1,168 6,400LEVEL TEXTTEXT AMTBUDG PURCHASE OF SAW BLADES,ELECTRIC DRILLS,DRILL BITS,6,400HANDTOOLS, POWER TOOLS,COMPUTER ACCESSORIESTESTING EQUIPMENT6,400222-0614-419.23-98 INVENTORY OVER & SHORT0125-0069-69-0222-0614-419.23-99 OTHER R&M SUPPLIES726707737737464320824LEVEL TEXTTEXT AMTBUDG SHOP TOWELS,RAGS $62.00 X 12 MONTHS744MISC REPAIRS80824------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES18,124 2,296 7,737 9,995 1,698 1,489 7,869222-0614-419.31-70 ADM FEE ALLOCATION9,276 9,492 10,624 10,624 7,080 5,310 11,574LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE11,57411,574222-0614-419.31-71 CENTRAL STORES ALLOCATION02400000222-0614-419.31-73 PRINT SHOP ALLOCATION03000000082 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0614-419.31-76 IT ALLOCATION00 41,509 41,509 27,672 20,754 28,494LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31128,49428,494222-0614-419.31-77 PAYROLL COST ALLOCATION000000 13,492LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.222-0605-380.10-87 EQUIPMENT SERVICES13,492REIMB A PORTION OF PERSONNEL COSTS FOR ADMINEMPLOYEES13,492222-0614-419.32-03 TRAVEL000000 2,000LEVEL TEXTTEXT AMTBUDG TRAINING, SEMINARS2,0002,000222-0614-419.32-21 TRAVEL - MILEAGE00100100000222-0614-419.32-23 TRAVEL - HOTEL00900900000222-0614-419.32-24 TRAVEL - MEALS025250250000222-0614-419.32-25 TRAVEL - OTHER00750750000222-0614-419.34-02 LIABILITY INSURANCE816612626626416312715LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE715DEPOSIT IN 226-0000-340.13-00715222-0614-419.35-01 ELECTRIC0086086000860LEVEL TEXTTEXT AMTBUDG 3% CHARGE FOR UTILITIES AT 1045 W SAMPLE ST860860222-0614-419.35-02 NATURAL GAS0086086000860LEVEL TEXTTEXT AMTBUDG 3% UTILITY CHARGES FOR 1045 W SAMPLE ST860860222-0614-419.36-03 AUTO EQUIPMENT R&M559697 1,000 1,000451451 1,000LEVEL TEXTTEXT AMTBUDG BASED ON ANTICIPATED REPAIRS TO ONE OLDER1,00083 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresVEHICLE, 1997 CARGO VAN1,000222-0614-419.36-04 COMPUTER EQUIP R&M1,248 32,67600000222-0614-419.36-05 OTHER EQUIP R&M2,2110 4,000 4,00000 4,000LEVEL TEXTTEXT AMTBUDG MAINTAIN 7 TOWER SITES AROUND CITY,INCLUDING PARTS4,000AND LABOR ,CALIBRATION OF TESTING EQUIPMENT4,000222-0614-419.39-10 SUBSCRIPTIONS129080080000800LEVEL TEXTTEXT AMTBUDG ONLINE TESTING/TESTS800800222-0614-419.39-70 EDUCATION & TRAINING1,952 5,360 7,000 8,20000 7,000LEVEL TEXTTEXT AMTBUDG TRAINING COSTS7,000MOTOROLA TRAININGLYNDA.COM RENEWAL TRAINING7,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES16,191 49,186 69,279 70,479 35,619 26,827 70,795------------ ------------ ------------ ------------ ------------ ------------ ------------** RADIO SHOP251,634 267,937 333,469 336,927 173,406 141,125 300,400 84 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0616-419.10-01 SALARIED WAGES98,273 132,042 140,750 140,750 89,117 72,4070222-0616-419.10-03 SEASONAL & INTERNS10,463 12,990 10,504 10,486 6,057 3,2730222-0616-419.10-04 EXTRA AND OVERTIME0001818180222-0616-419.10-10 HIRING BONUS2,000000000222-0616-419.11-01 FICA - REGULAR8,388 10,619 11,571 11,571 6,976 5,5510222-0616-419.11-04 PERF - REGULAR11,230 14,789 15,764 15,764 10,067 8,1830222-0616-419.11-07 UNEMPLOYMENT COMP150000000222-0616-419.11-08 HEALTH INSURANCE19,308 30,640 32,592 32,592 19,558 15,6460222-0616-419.11-09 LIFE INSURANCE1602352402401501200222-0616-419.11-24 CELL PHONE ALLOWANCE935 1,265 1,421 1,4216605500222-0616-419.11-29 PARENTAL LEAVE003523522211790------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES150,907 202,580 213,194 213,194 132,824 105,9280222-0616-419.21-02 PRINT SHOP91200200110222-0616-419.21-03 C.S. OFFICE SUPPLIES00100100000222-0616-419.21-04 OFFICE SUPPLIES1,247142 12,230 13,516000LEVEL TEXTTEXT AMTBUDG EDUCATIONAL OR COMMUNITY EVENTS500EMPLOYEE ENGAGEMENT MATERIALS1,200OFFICE SUPPLIES (INCL. FURNITURE OR COMPUTER PERIP400Program Equipment (recycling bins,VENDMISER, ETC)1,000LOW-INCOME WEATHERIZATION SUPPLIES9,13012,230------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,256143 12,530 13,816110222-0616-419.31-06 OTHER PROFESSIONAL SVCS 49,997 16,130 56,960 64,365 10,000 10,0000222-0616-419.31-70 ADM FEE ALLOCATION11,292 11,736 11,178 11,178 7,448 5,5860222-0616-419.31-71 CENTRAL STORES ALLOCATION02645885883922940222-0616-419.31-73 PRINT SHOP ALLOCATION4322882012011361020222-0616-419.31-74 TELEPHONE ALLOCATION480000000222-0616-419.31-76 IT ALLOCATION00 46,277 46,277 30,848 23,1360222-0616-419.32-21 TRAVEL - MILEAGE7747733533591910222-0616-419.32-22 TRAVEL - AIRFARE510496900900000222-0616-419.32-23 TRAVEL - HOTEL46971 1,440 1,440000222-0616-419.32-24 TRAVEL - MEALS5885480480000222-0616-419.32-25 TRAVEL - OTHER159110200200000222-0616-419.33-03 PROMOTIONAL02055006381841840222-0616-419.34-02 LIABILITY INSURANCE5404084174172802100222-0616-419.36-04 COMPUTER EQUIP R&M828 20,70000000222-0616-419.39-30 GRANTS AND SUBSIDIES000 19,460 5,320 5,3200LEVEL TEXTTEXT AMTBUDG RENEWABLE ENERGY INTERNAL COST SHARE17,851ENERGY EFFICIENCY INTERNAL REBATES10,00085 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures27,851222-0616-419.39-31 GRANTS - CITY MATCH30,332000000222-0616-419.39-32 SOLAR GRANT EXPENDITURES 29,167000000222-0616-419.39-70 EDUCATION & TRAINING229 1,345 2,800 4,551 1,805 1,8050222-0616-419.39-89 MISC CHARGES & SVCS1,109696 2,000 2,5201451450------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES125,256 53,911 124,276 153,550 56,649 46,8730------------ ------------ ------------ ------------ ------------ ------------ ------------** ENERGY/SUSTAINABILITY277,419 256,634 350,000 380,560 189,474 152,803086 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0617-419.35-01 ELECTRIC3,763,157 3,687,801 3,805,000 3,805,000 2,730,472 1,987,169 3,950,000LEVEL TEXTTEXT AMTBUDG CITY-WIDE ELECTRIC COST PAID BY FACILITIES MGT3,950,0003,950,000222-0617-419.35-02 NATURAL GAS327,370 387,828 570,000 570,000 318,151 300,315 600,000LEVEL TEXTTEXT AMTBUDG CITY-WIDE NATURAL GAS COST PAID BY FACILITIES MGT600,000600,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES4,090,527 4,075,629 4,375,000 4,375,000 3,048,623 2,287,484 4,550,000------------ ------------ ------------ ------------ ------------ ------------ ------------** UTILITIES & SERVICES4,090,527 4,075,629 4,375,000 4,375,000 3,048,623 2,287,484 4,550,000 87 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures222-0680-419.10-01 SALARIED WAGES000000 67,350LEVEL TEXTTEXT AMTBUDG 1 DIRECTOR OF FACILITIES MANAGEMENT67,35067,350222-0680-419.11-01 FICA - REGULAR000000 5,152LEVEL TEXTTEXT AMTBUDG FICA, TOTAL SALARIES 67,350 X 7.65%5,1525,152222-0680-419.11-04 PERF - REGULAR000000 7,543LEVEL TEXTTEXT AMTBUDG PERF TOTAL SALARY 67,350 X 11.2%7,5437,543222-0680-419.11-08 HEALTH INSURANCE000000 10,056LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 1 FTE16,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME6,940-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 1 FTE9610,056222-0680-419.11-09 LIFE INSURANCE000000120LEVEL TEXTTEXT AMTBUDG LIFE INSURANCE $5 X 24 PAY PERIODS120120222-0680-419.11-24 CELL PHONE ALLOWANCE000000711LEVEL TEXTTEXT AMTBUDG ONE CELL PHONE ALLOWANCE, $55 X 12660FICA $660 X .076551711222-0680-419.11-29 PARENTAL LEAVE000000168LEVEL TEXTTEXT AMTBUDG TOTAL SALARY $67,350 X .25%168168------------ ------------ ------------ ------------ ------------ ------------ ------------ 88 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures* PERSONNEL SERVICES000000 91,100222-0680-419.21-04 OFFICE SUPPLIES000000100------------ ------------ ------------ ------------ ------------ ------------ ------------*SUPPLIES000000100222-0680-419.31-06 OTHER PROFESSIONAL SVCS000000 187,000LEVEL TEXTTEXT AMTBUDG BLDG INVENTORY FACILITY CONDITION ASSESSMENT150,000CAD-PROGRAM BLUEPRINTS FOR SPACE OF BUILDINGS37,000187,000222-0680-419.31-70 ADM FEE ALLOCATION000000 12,148LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE12,14812,148222-0680-419.31-71 CENTRAL STORES ALLOCATION000000869LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES869869222-0680-419.31-73 PRINT SHOP ALLOCATION00000034LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP3434222-0680-419.31-76 IT ALLOCATION000000 20,103LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31120,10320,103222-0680-419.32-03 TRAVEL000000 1,000LEVEL TEXTTEXT AMTBUDG CONFERENCES1,0001,000222-0680-419.34-02 LIABILITY INSURANCE000000477LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE477DEPOSIT IN 226-0000-340.13-00 89 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures477222-0680-419.39-11 DUES & MEMBERSHIPS000000750222-0680-419.39-70 EDUCATION & TRAINING000000 2,000LEVEL TEXTTEXT AMTBUDG EDUCATION AND TRAINING2,0002,000222-0680-419.39-89 MISC CHARGES & SVCS000000 1,000LEVEL TEXTTEXT AMTBUDG MISC1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000000 225,381------------ ------------ ------------ ------------ ------------ ------------ ------------** FACILITY MANAGEMENT000000 316,581------------ ------------ ------------ ------------ ------------ ------------ ------------*** CENTRAL SERVICES7,388,704 7,888,267 8,756,902 8,807,688 5,586,689 4,201,153 9,302,761 90 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueCENTRAL SERVICES222-0000-320.16-00 INSPECTION1,120 1,410 1,150 1,170 1,190 1,170 1,400LEVEL TEXTTEXT AMTBUDG 140 TRASH TRUCKS X 10.00 PER INSPECTION1,400COMMON COUNCIL ORDINANCE 10197-12, PASSED 10-29-121,400------------ ------------ ------------ ------------ ------------ ------------ ------------*1,120 1,410 1,150 1,170 1,190 1,170 1,400222-0000-321.16-00 TAXI COMPANY70049080080000400LEVEL TEXTTEXT AMTBUDG 4 TAXI COMPANIES X $100.00 FEE PER COMPANY400400222-0000-321.16-10 TAXI DRIVER2,176 1,366 2,300 2,3003716 1,365LEVEL TEXTTEXT AMTBUDG 65 DRIVERS X $21.00 PER DRIVER1,3651,365222-0000-321.16-20 TAXI VEHICLE8,130 3,750 8,300 8,300630465 3,850LEVEL TEXTTEXT AMTBUDG 70 TAXI VEHICLES X 55.00 FEE PER VEHICLE3,8503,850------------ ------------ ------------ ------------ ------------ ------------ ------------*11,006 5,606 11,400 11,400667481 5,615222-0000-349.20-00 CENTRAL STORES MARK-UP1,687 1,616 2,000 2,000 1,111852 2,775LEVEL TEXTTEXT AMTBUDG CENTRAL STORES MARK UP IS 2% BASED ON ESTIMATED2,775SALES AVERAGE OF LAST 2 YEARS2017 $131,723, 2016 $145,803AVG $138,763 X 2%2,775222-0000-349.30-10 FUEL MARK-UP26,384 36,568 36,680 36,680 21,042 18,326 37,361LEVEL TEXTTEXT AMTBUDG FUEL MARKUP OF GASOLINE USAGEOUTSIDE AGENCIES GALLONS 34,500 X .093,105CITY DEPARTMENTS 2 YR AVG GALLONS 856,400 X .0434,25637,36191 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0000-349.30-20 PARTS MARK-UP567,360 536,615 688,805 688,805 362,692 313,952 688,538LEVEL TEXTTEXT AMTBUDG PARTS MARKUP BASED ON PARTS ISSUED, 2YR AVG,PLUS ADDED 3% FOR INFLATION COSTSCITY DEPTS AND OUTSIDE AGENCIES PARTS FOR REPAIRSUSED A TWO YEAR AVERAGE $2,459,063 X 25%614,7663% OVERALL MARKUP ON 2YR AVG PARTS $2,459,063 X 3%73,772688,538222-0000-349.30-30 LABOR MARK-UP51,188 57,409 66,226 66,226 33,244 28,903 73,213LEVEL TEXTTEXT AMTBUDG BASED ON 3% OF LABOR CHARGES OF BILLABLE HOURSOUTSIDE AGENCY LBR HRS 1500 X $80.00=$120,0003% =3,600CITY DEPT LBR HOURS AUTO 6,500 X $66.00=$429,000 X3% =12,870CITY DEPT LBR HRS TRUCK 25,560 X $74 = $1,891,440X 3% =56,74320 MECHANICS X 1664 BILLABLE HOURS PER MECHANIC =33,280 BILLABLE HOURS(80% X 2080 HRS)73,213------------ ------------ ------------ ------------ ------------ ------------ ------------*646,619 632,208 793,711 793,711 418,089 362,032 801,887222-0000-360.00-00 MISCELLANEOUS REVENUE41,443 7,326 4,000 4,0003535 4,000LEVEL TEXTTEXT AMTBUDG EQUIP SERV ANNUAL AUCTION FEE 3% OF ASSET SALES4,0004,000222-0000-360.02-00 SALE OF SCRAP METAL1,719 3,501 5,000 5,000 4,780 2,682 4,500LEVEL TEXTTEXT AMTBUDG BASED ON ESTIMATED VALUE OF SCRAP METAL WE SELL TO4,500RECYCLE COMPANYOMNI SOURCEPALLET RECYCLESCRAP METAL4,500------------ ------------ ------------ ------------ ------------ ------------ ------------*43,162 10,827 9,000 9,000 4,815 2,717 8,500 92 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0000-361.00-00 INTEREST EARNINGS10,080 8,537 9,000 9,000 6,670 4,771 9,200LEVEL TEXTTEXT AMTBUDG BASED ON A 2 YR AVERAGE9,2009,200------------ ------------ ------------ ------------ ------------ ------------ ------------*10,080 8,537 9,000 9,000 6,670 4,771 9,200222-0000-391.01-00 SALE OF FIXED ASSETS7,571 12,2000000 3,000LEVEL TEXTTEXT AMTBUDG SALE OF FIXED ASSETS3,0003,000------------ ------------ ------------ ------------ ------------ ------------ ------------*7,571 12,2000000 3,000222-0000-396.00-00 REFUNDS18,596 26,233 21,000 52,046 52,046 52,046 84,250LEVEL TEXTTEXT AMTBUDG REFUND OF INDIANA DIESEL TAX84,250DIESEL FUEL.26 SPECIAL FUEL TAX RATE.21 ALL DIESEL GALLONS USED-SURCHARGE TAX-(NEW)84,250------------ ------------ ------------ ------------ ------------ ------------ ------------*18,596 26,233 21,000 52,046 52,046 52,046 84,250------------ ------------ ------------ ------------ ------------ ------------ ------------** CENTRAL SERVICES738,154 697,021 845,261 876,327 483,477 423,217 913,852 93 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0605-380.10-11 PRINT SHOP137,136 169,692 157,051 157,051 112,606 86,432 176,751LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP176,751ALLOCATION FOR OPERATING EXPENSES (LABOR, MACHINECOSTS). BASED ON THE PERCENTAGE OF THE SUPPLIESUSEDBYEACHDEPARTMENTONA3YEARAVERAGE.176,751222-0605-380.10-29 PRINT SHOP - INTERNAL JOB00 33,000 33,000 1,1630 22,000LEVEL TEXTTEXT AMTBUDG 2019 INTERNAL (CITY DEPTS) PRINTSHOP JOBSFOR SUPPLY BILLINGS EA MONTH22,00022,000222-0605-380.10-35 LABOR CHARGES1,549,035 1,742,572 2,113,743 2,113,743 1,003,696 870,851 2,331,807LEVEL TEXTTEXT AMTBUDG BASED ON ESTIMATE OF LABOR (BILLABLE HOURS)BYMECHANICS ON STAFF20 MECHANICS X 1664 BILLABLE HOURS PER MECHANIC =33,280 HOURSCITY DEPARTMENTS 2 YEAR AVERAGE25,560 HOURS X $74.00 TRUCKS1,891,4406,500 HOURS X $66.00 CARS429,000OUTSIDE AGENCY HOURS1220 HOURS X $70.00THE REVENUE FOR OUTSIDE AGENCIES IS NOW IN A NEWCOST CENTER 22206183801035STANDBY LABOR 468 HRS PER SEASON X $24.2911,3672,331,807222-0605-380.10-45 CENTRAL STORES99,612 108,324 235,326 235,326 156,888 117,666 330,670LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES330,670ALLOCATION FOR SALARIES, BENEFITS, AND OPERATINGCOSTS. BASED ON THE PERCENTAGE OF TOTAL SUPPLYBUDGET (OFFICE PAPER, JANITORIAL, SAFETY) USED BYEACH DEPARTMENT.330,670222-0605-380.10-46 RADIO SHOP310,708 264,209 332,496 332,496 152,805 137,983 362,479LEVEL TEXTTEXT AMTBUDG 2019 - $70.00 PER HR BILLING RATE4,500 LABOR BILLING HOURS X $70315,00094 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue1664 HRS X 3 EMPL = 4992HOURS LESS 500 HRS FOREXTERNAL CUSTOMERS = 4500 X $70PARTS MARKUP 25%, 2YR PARTS AVG $131,809 X 25%32,9503% OVERALL MARKUP ON LABOR AND PARTSLABOR 5,000 HRS=$352,500 X 3% OVERALL MARKUP10,575PARTS MARKUP 3% OVERALL ON 2 YR AVG $131,809 X 3%3,954LABOR 4500 HRS X $70 = $315,000EXTERNAL CUSTOMER LABOR 500 HRS X $75 =$37,500TOTAL LABOR COST $352,500 X 3%362,479222-0605-380.10-87 PAYROLL COST ALLOCATION000000 103,305LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.222-0606-419.31-77 BLDG MAINTENANCE6,989222-0612-419.31-77 CENTRAL STORES41,412222-0613-419.31-77 PRINT SHOP41,412222-0614-419.31-77 RADIO SHOP13,492REIMB FROM VARIOUS DIVISIONS FOR A PORTION OFPERSONNEL COSTS FOR ADMIN EMPLOYEES103,305222-0605-380.10-99 MISC. REIMBURSEMENTS100000000------------ ------------ ------------ ------------ ------------ ------------ ------------*2,096,591 2,284,797 2,871,616 2,871,616 1,427,158 1,212,931 3,327,012------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT SERVICES2,096,591 2,284,797 2,871,616 2,871,616 1,427,158 1,212,931 3,327,012 95 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0606-380.10-44 CS BUILDING MAINT000000 124,800LEVEL TEXTTEXT AMTBUDG BUILDING MAINT REIMBURSEMENTS FOR REPAIRS AT:ALL THE FIRE STATIONS, ANNEX BUILDINGOTHER CITY DEPTS124,8002019 MAINT BILLABLE HRS OF 2496 HRS X $50 LABORFOR 1 1/2 BLDG MAINT EMPLOYEES 2080 HRS X 80%=1664BILLABLE HOURS124,800222-0606-380.10-48 FIRE DEPT MAINTENANCE75,263 74,983 112,320 112,320 48,818 38,2950LEVEL TEXTTEXT AMTBUDG NOW USING ACCOUNT 222-0606-419-1044------------ ------------ ------------ ------------ ------------ ------------ ------------*75,263 74,983 112,320 112,320 48,818 38,295 124,800------------ ------------ ------------ ------------ ------------ ------------ ------------** BUILDING MAINTENANCE75,263 74,983 112,320 112,320 48,818 38,295 124,800 96 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0612-380.10-51 CS OUTSIDE REIMBURSE597586750750254254650LEVEL TEXTTEXT AMTBUDG 2019 CENTRAL STORES OUTSIDE AGENCIES6502YRAVG650222-0612-380.10-62 OFFICE MAX REBATE536000000------------ ------------ ------------ ------------ ------------ ------------ ------------*1,133586750750254254650------------ ------------ ------------ ------------ ------------ ------------ ------------** CENTRAL STORES1,13358675075025425465097 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0616-367.40-00 WELLS FARGO10,000000000------------ ------------ ------------ ------------ ------------ ------------ ------------*10,000000000------------ ------------ ------------ ------------ ------------ ------------ ------------** ENERGY/SUSTAINABILITY10,00000000098 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0617-380.10-56 ELECTRICITY ALLOCATION 4,064,210 3,982,825 4,109,400 4,109,400 2,555,727 2,145,778 4,266,000LEVEL TEXTTEXT AMTBUDG TRANSFERS FROM DEPARTMENTS FOR ELECTRICITY PAYMENT 4,266,000INCLUDES 8% ALLOCATION ABOVE COSTS IN 35.014,266,000222-0617-380.10-57 NATURAL GAS ALLOCATION353,992 418,854 615,600 615,600 334,078 324,340 648,000LEVEL TEXTTEXT AMTBUDG TRANSFER FROM OTHER DEPTS FOR GAS BILLS PAID648,000INCLUDES 8% ALLOCATION ABOVE COSTS IN 35-02648,000------------ ------------ ------------ ------------ ------------ ------------ ------------*4,418,202 4,401,679 4,725,000 4,725,000 2,889,805 2,470,119 4,914,000------------ ------------ ------------ ------------ ------------ ------------ ------------** UTILITIES & SERVICES4,418,202 4,401,679 4,725,000 4,725,000 2,889,805 2,470,119 4,914,000 99 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue222-0618-380.10-11 PRINT SHOP00 2,500 2,50000 1,000LEVEL TEXTTEXT AMTBUDG 2019 OUTSIDE AGENCIES PRINTSHOP JOBS1,0002 YEAR AVERAGE1,000222-0618-380.10-35 LABOR CHARGES113,005 125,040 121,100 121,100 75,811 67,796 120,000LEVEL TEXTTEXT AMTBUDG 2019 OUTSIDE CUSTOMERS EQUIPMENT SERVICES120,000LABOR HOURS 1500 X $80.00120,000222-0618-380.10-46 RADIO SHOP14,580 14,678 29,960 29,960 11,133 10,728 37,500LEVEL TEXTTEXT AMTBUDG 2019 RADIO COMMUNICATION OUTSIDE AGENCIES RADIOREPAIRS500 HRS LABOR X $7537,50037,500------------ ------------ ------------ ------------ ------------ ------------ ------------*127,585 139,718 153,560 153,560 86,944 78,523 158,500------------ ------------ ------------ ------------ ------------ ------------ ------------** OUTSIDE SERVICES127,585 139,718 153,560 153,560 86,944 78,523 158,500------------ ------------ ------------ ------------ ------------ ------------ ------------*** CENTRAL SERVICES7,466,928 7,598,784 8,708,507 8,739,573 4,936,456 4,223,339 9,438,814 100 City of South Bend, Indiana 2019 Budget Fund 224 - Central Services Capital Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 913 875 2,000 1,325 1,200 1,200 1,300 1,300 1,300 (800) -40% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In 130,519 286,700 77,000 - 375,000 82,012 82,012 92,855 92,855 298,000 387% Total Revenue 131,432 287,575 79,000 1,325 376,200 83,212 83,312 94,155 94,155 297,200 376% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 22,299 23,273 12,000 - 5,000 - - - - (7,000) -58% Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance 10,495 67,985 55,000 4,650 61,000 60,000 60,000 60,000 60,000 6,000 11% Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - 7,813 19,345 19,931 29,946 30,852 7,813 - Interest & Fees - - - - 1,187 2,667 2,082 2,910 2,004 1,187 - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 10,495 67,985 55,000 4,650 70,000 82,012 82,013 92,856 92,856 15,000 27% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.150,026 - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment 23,369 114,180 88,036 72,160 300,000 - - - - 211,964 241% Total Capital 173,395 114,180 88,036 72,160 300,000 - - - - 211,964 241% Total Expenditures 206,189 205,438 155,036 76,810 375,000 82,012 82,013 92,856 92,856 219,964 142% Net Surplus / (Deficit) (74,757) 82,137 (76,036) (75,486) 1,200 1,200 1,299 1,299 1,299 Beginning Cash Balance 186,635 111,965 194,599 118,563 119,763 120,963 122,262 123,561 Cash Reserve Cash Adjustments 87 497 - - - - - - Ending Cash Balance 111,965 194,599 118,563 119,763 120,963 122,262 123,561 124,860 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement - Capital fund - spend down to zero This fund accounts for capital expenditures for the Central Services Department. This fund receives transfers from the Central Services Operating Fund (222). 101 City of South Bend, Indiana2019 BudgetFund 224 - Central Services CapitalFive-Year Capital Improvement PlanFunding 2019ForecastNameSource Budget 2020202120222023TotalJustificationReplacement Capital- Replacement Forklift, Sample St Garage ($41,500), Lease Purchase9,000 9,000 9,000 9,000 9,000 45,000 Replace 30 yr old ForkliftNew Fleet Software, replacing Navaline Fleet300,000 - - - - 300,000 replacing Navaline software- Replacement of Truck 801, Director's Truck $35,000- 7,590 7,590 7,590 7,590 30,360 Replacement of 803/Central Stores delivery truck, Transit Connect $25,000, Lease Purchase- 5,422 5,422 5,422 5,422 21,688 - Service Truck for Sample Street Garage $55,000-lease purchase- - - 10,843 10,843 21,686 - - - - - Total Replacement Capital309,000 22,012 22,012 32,855 32,855 418,734 Project Capital- - - - - - - - - - - - Total Project Capital- - - - - - Minimum Thresholds:Total Capital309,000 22,012 22,012 32,855 32,855 418,734 Equipment $10,000 | Buildings $100,000Explain Significant Spending on Capital Projects Below:New Fleet Software program needs to be started and all the equipment information switched over before the new ERP system starts and before Navaline is done. The Sample Street garage needs to replace their old Forklift.102 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresCENTRAL SERVICES CAPITAL224-0605-419.23-20 SMALL TOOLS & EQUIPMENT 22,299 3,273 12,000 12,00000 5,000LEVEL TEXTTEXT AMTBUDG ZERO TURN MOWER FOR SAMPLE STREET5,0005,000224-0605-419.23-99 OTHER R&M SUPPLIES0 20,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES22,299 23,273 12,000 12,00000 5,000224-0605-419.36-01 BUILDING R&M10,495 61,729 55,000 55,000 4,650 4,650 61,000LEVEL TEXTTEXT AMTBUDG PARKING LOT PAVING, PHASE 325,000SOLID WASTE COMPRESSED NATURAL GAS COMPRESSORMAINTENANCE,REPAIRS25,000CONCRETE STEPS FOR SAMPLE STREET GARAGE6,000CONCRETE WORK IN FRONT OF GARAGE DOORS5,00061,000224-0605-419.36-02 OFFICE EQUIP R&M0 6,25500000224-0605-419.38-01 PRINCIPAL000000 7,813LEVEL TEXTTEXT AMTBUDG FORKLIFT FOR THE SAMPLE STREET GARAGELEASE PURCHASED, PRINCIPAL7,8137,813224-0605-419.38-02 INTEREST000000 1,187LEVEL TEXTTEXT AMTBUDG FORKLIFT FOR THE SAMPLE STREET GARAGELEASE PURCHASE, INTEREST1,1871,187------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES10,495 67,984 55,000 55,000 4,650 4,650 70,000224-0605-419.42-10 ESF BUILDING150,026000000224-0605-419.43-08 COMPUTER EQUIP. & NETWORK000000 300,000LEVEL TEXTTEXT AMTBUDG NEW FLEET SOFTWARE TO REPLACE THE NAVALINE FLEET300,000300,000224-0605-419.43-10 MATERIALS & EQUIPMENT23,369 114,180 10,000 88,036 77,871 72,1600------------ ------------ ------------ ------------ ------------ ------------ ------------ 103 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures* CAPITAL173,395 114,180 10,000 88,036 77,871 72,160 300,000------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT SERVICES206,189 205,437 77,000 155,036 82,521 76,810 375,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** CENTRAL SERVICES CAPITAL206,189 205,437 77,000 155,036 82,521 76,810 375,000 104 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueCENTRAL SERVICES CAPITAL224-0605-361.00-00 INTEREST EARNINGS913875 1,000 2,000 1,668 1,325 1,200LEVEL TEXTTEXT AMTBUDG 2019 INTEREST1,2001,200------------ ------------ ------------ ------------ ------------ ------------ ------------*913875 1,000 2,000 1,668 1,325 1,200224-0605-392.00-00 INTERFUND TRANSFER IN130,519 286,700 77,000 77,00000 375,000LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER FROM 222-0605-419.50-022019 CENTRAL SERVICES CAPITALPARKING LOT PAVING, PHASE 325,000SOLID WASTE CNG COMPRESSOR YRL MAINTENANCE,REPAIRS25,000NEW ZERO TURN MOWER FOR SAMPLE STREET GARAGE5,000FORKLIFT FOR SAMPLE ST GARAGE, LEASE PURCH $41,5009,000NEW FLEET SOFTWARE T REPLACE NAVALINE FLEET300,000CONCRETE STEPS BY THE PARTS ROOM DOOR,SAMPLE ST6,000CONCRETE WORK IN FRONT OF GARAGE DOORS,SAMPLE ST5,000375,000------------ ------------ ------------ ------------ ------------ ------------ ------------*130,519 286,700 77,000 77,00000 375,000------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT SERVICES131,432 287,575 78,000 79,000 1,668 1,325 376,200------------ ------------ ------------ ------------ ------------ ------------ ------------*** CENTRAL SERVICES CAPITAL131,432 287,575 78,000 79,000 1,668 1,325 376,200 105 City of South Bend, Indiana 2019 Budget Fund 226 - Liability Insurance Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Charges for Services - - - - - - - - - - - Interest Earnings 42,151 41,588 40,000 35,952 40,000 40,000 40,000 40,000 40,000 - 0% Other Income 14,187 79,054 652,097 20,096 2,000 2,000 2,000 2,000 2,000 (650,097) -100% Interfund Allocation Reimb 2,221,491 2,921,201 2,061,259 1,032,067 3,931,197 3,931,197 3,931,197 3,931,197 3,131,197 1,869,938 91% Transfers In - - - - - - - - - - - Total Revenue 2,277,829 3,041,843 2,753,356 1,088,115 3,973,197 3,973,197 3,973,197 3,973,197 3,173,197 1,219,841 44% Expenditures by Dept Safety/Risk Management 202,963 211,107 262,724 109,429 242,103 258,045 261,839 265,736 269,739 (20,621) -8% Liability Insurance 801,631 1,291,733 2,058,406 910,700 2,032,932 2,042,757 2,045,811 1,984,944 1,186,870 (25,474) -1% Business Insurance 477,669 533,651 690,694 238,622 689,500 689,500 689,500 689,500 689,500 (1,194) 0% Workers' Compensation 713,476 945,128 680,717 775,001 1,028,000 1,028,000 1,028,000 1,028,000 1,028,000 347,283 51% Catastrophic Events - - - 9,668 - - - - - - - Total Expenditures 2,195,739 2,981,619 3,692,541 2,043,421 3,992,535 4,018,301 4,025,150 3,968,180 3,174,109 299,994 8% Expenditures by Type Personnel Salaries & Wages 141,774 176,450 183,988 93,725 154,286 157,309 160,395 109,697 111,831 (29,702) -16% Fringe Benefits 70,991 90,796 93,457 42,461 60,973 82,623 85,269 77,859 80,494 (32,484) -35% Total Personnel 212,765 267,246 277,445 136,186 215,259 239,932 245,664 187,556 192,325 (62,186) -22% Supplies 14,130 11,973 26,982 3,029 17,076 17,076 17,076 17,076 17,076 (9,906) -37% Services & Charges Professional Services 262,112 217,161 188,929 133,467 184,929 184,929 184,929 184,929 184,929 (4,000) -2% Printing & Advertising - 54 - - - - - - - - - Education & Training 28,361 11,655 27,695 5,509 20,500 20,500 20,500 20,500 20,500 (7,195) -26% Travel 4,389 2,397 6,050 1,578 6,050 6,050 6,050 6,050 6,050 - 0% Repairs & Maintenance 3,874 1,753 3,500 10,636 3,000 3,000 3,000 3,000 3,000 (500) -14% Other Interfund Allocations 41,136 80,568 111,929 55,962 144,621 145,715 146,830 147,968 149,129 32,692 29% Insurance 1,047,621 1,283,039 1,012,835 741,562 1,408,500 1,408,500 1,408,500 1,408,500 1,408,500 395,665 39% Other Services & Charges 581,351 1,105,772 2,011,751 930,068 1,992,600 1,992,600 1,992,600 1,992,600 1,192,600 (19,151) -1% Transfers Out - - 25,425 25,425 - - - - - (25,425) -100% Total Services & Charges 1,968,844 2,702,400 3,388,114 1,904,206 3,760,200 3,761,294 3,762,409 3,763,547 2,964,708 372,086 11% Capital - - - - - - - - - - - Total Expenditures 2,195,739 2,981,619 3,692,541 2,043,421 3,992,535 4,018,301 4,025,150 3,968,180 3,174,109 299,994 8% Net Surplus / (Deficit) 82,090 60,224 (939,185) (955,306) (19,338) (45,104) (51,953) 5,017 (912) Beginning Cash Balance 4,519,282 4,599,205 4,674,728 3,735,543 3,716,205 3,671,100 3,619,148 3,624,165 Cash Reserve Cash Adjustments (2,167) 15,299 - - - - - - Ending Cash Balance 4,599,205 4,674,728 3,735,543 3,716,205 3,671,100 3,619,148 3,624,165 3,623,252 Cash Reserves Target 1,097,870 1,490,810 1,846,271 1,996,268 2,009,151 2,012,575 1,984,090 1,587,055 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Staffing (Full-Time Employees only) 2018 2019 2017 Amended 06/30/18 Proposed Forecast Position Actual Budget Actual Budget 2020 2021 2022 2023 Non-Bargaining Safety/Risk Management (0403) Director of Safety & Risk 11111111 Workers' Compensation Specialist 11111111 Liability Insurance (0412) Paralegal 11111111 Total Non-Bargaining 33333333 50% of Annual expenditures This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety & Risk Department. Forecast assumes ongoing EPA issues will be resolved in 2022. The cash reserve goal in this fund is $5 million. Once the fund reaches the $5 million cash reserve mark, allocations to departments can be decreased over time. Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related accidents and provides training once an issue has been brought to the attention of the Safety & Risk Department. There is also a considerable amount of proactive training which happens throughout the City in an effort to stop any workplace injuries. Revenues for this fund come from other City funds that pay a share proportionate to their anticipated liability expenses. Insurance claim reimbursements are received in this fund. This fund also receives revenue from interest earned on the fund's cash balance. 106 City of South Bend, Indiana 2019 Budget Fund 226 - Liability Insurance Accomplishments, Goals, KPI's 2018 Accomplishments & Outcomes - - - - - - - - - - 2019 Department Goals & Objectives and Linkage to City Results Key Performance Indicators (KPI's) Measure Type 2017 Actual 2018 Estimated 2019 Target Long Term Goal - Workers' compensation claims paid outcome $723,504 $800,000 $600,000 $300,000 - Employee trainings held quality 4,592 man hours = 15.3 training hours for non public safety employees 8,000 man hours = 26.6 training hours per non public safety employee 40 hours per employee Types: output, efficiency, effectiveness, quality, outcome, technology 2019 Significant Changes/Challenges/Opportunities - - - - - - - - - Formalize a Business Contingency plan for emergencies and shut downs. Develop a structure for all Safety personnel to report to Safety and Risk Management to allow better resources to all departments. Explore and implement a notification system for all city employees of real time information. Update all training materials and programs to reflect current challenges within our organization. Mandate basic training for all supervision as it related to Safety, Emergencies, FEMA and disasters. Explore and implement an environmental health and safety platform to allow supervisors and employees access to training, data entry and resources in the field. This will allow for better data sharing with all departments for more real time information. Develop a fleet safety program for the entire City of South Bend. - Due to the Legal Department's excellent work, the budget for liability claims expense was reduced by $900,000 from 2017 to 2018 Priority Based Budgeting Result: Maintains, protects, and invests in robust physical, financial, human and technological assets - The Safety & Risk Department is working towards furthering best practices for safety in the workplace Priority Based Budgeting Result: Ensures reliable compliance with regulations and well-managed risk - The City's legal team continues to manage all claims against the City and has greatly reduced the amount of money paid out Reduction of claim count by 15% compared to 2018 claim count. Total reduction of costs for injuries by 10 over 2018 total cost. Priority Based Budgeting Result: Fosters enduring financial strength and fiscal sustainability Reduced claim count 30% compared to 2017. Implemented a city wide "Active Shooter" training and policy. Partnered with additional clinics to reduce charges at 130% of Medicare rate vs. 80% of billed rate from the clinics. Performed more than 85 facility audits through 2018 with an average score of 92% City of South Bend average cost per claim of $2,150 vs. other employers in the area of $6,245. Well-Governed and Administered City 107 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLIABILITY INS. PREM. RES.226-0403-645.10-01 SALARIED WAGES90,715 93,576 98,574 98,574 60,659 49,286 100,546LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 21 DIRECTOR OF SAFETY & RISK62,6611 WORKER'S COMPENSATION SPECIALIST37,885100,546226-0403-645.10-03 SEASONAL & INTERNS6,845 2,943 3,000 3,00000 3,000LEVEL TEXTTEXT AMTBUDG INTERN3,0003,000226-0403-645.10-04 EXTRA AND OVERTIME522000000226-0403-645.11-01 FICA - REGULAR7,226 7,125 7,771 7,771 4,300 3,501 7,922LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $100,546 X 7.65%7,692INTERN $3,000 X 7.65%2307,922226-0403-645.11-04 PERF - REGULAR10,218 10,479 11,041 11,041 6,880 5,594 11,261LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $100,546 X 11.2%11,26111,261226-0403-645.11-07 UNEMPLOYMENT COMP136000000226-0403-645.11-08 HEALTH INSURANCE28,992 33,264 32,400 32,400 19,558 15,646 20,112LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 2 FTE33,8002019 HEALTH INSURANCE DEDUCTION - ONE TIME13,880-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 2 FTE19220,112226-0403-645.11-09 LIFE INSURANCE240275432432150120240LEVEL TEXTTEXT AMTBUDG LIFE INSURANCE @ 2 X $120240240226-0403-645.11-24 CELL PHONE ALLOWANCE1,320 1,265 1,320 1,320770660 1,320LEVEL TEXTTEXT AMT 108 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresBUDG 2 EMPLOYEES X $55 PER MONTH X 12 MONTHS1,3201,320226-0403-645.11-29 PARENTAL LEAVE00247247156127251LEVEL TEXTTEXT AMTBUDG REGULAR SALARIES $100,546 X 0.25%251251------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES146,214 148,927 154,785 154,785 92,473 74,934 144,652226-0403-645.21-02 PRINT SHOP151283003001616300226-0403-645.21-03 C.S. OFFICE SUPPLIES781732002002323200226-0403-645.21-04 OFFICE SUPPLIES1,943836 2,000 2,000961961 5,000226-0403-645.21-05 SMALL OFFICE EQUIPMENT220189 3,000 3,0001371370226-0403-645.22-01 C.S. GASOLINE955967 1,576 1,576656553 1,576226-0403-645.22-24 OTHER OPERATING SUPPLIES 10,783 9,780 19,000 19,906 1,795 1,340 10,000LEVEL TEXTTEXT AMTBUDG VARIOUS SAFETY/PREVENTION SUPPLIES10,00010,000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES14,130 11,973 26,076 26,982 3,588 3,029 17,076226-0403-645.31-70 ADM FEE ALLOCATION0 8,160 7,859 7,859 5,240 3,930 9,011LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE9,0119,011226-0403-645.31-71 CENTRAL STORES ALLOCATION01271714836239LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - CENTRAL STORES239239226-0403-645.31-73 PRINT SHOP ALLOCATION1,848 1,068999999664498650LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PRINT SHOP650650226-0403-645.31-76 IT ALLOCATION00 34,683 34,683 23,120 17,340 39,825LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - IT AND/OR 31139,825109 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures39,825226-0403-645.32-02 POSTAGE63461501506015150LEVEL TEXTTEXT AMTBUDG EXPENSES ESTIMATE150150226-0403-645.32-03 TRAVEL000000 5,050LEVEL TEXTTEXT AMTBUDG USE NEW TRAVEL ACCOUNTS226-0403-645.32-04 TELEPHONE960000000226-0403-645.32-21 TRAVEL - MILEAGE4372111501501821820226-0403-645.32-22 TRAVEL - AIRFARE299215 1,000 1,000000226-0403-645.32-23 TRAVEL - HOTEL2,389 1,063 2,600 2,600 1,694 1,2760226-0403-645.32-24 TRAVEL - MEALS437693800800107540226-0403-645.32-25 TRAVEL - OTHER194216500500132660226-0403-645.36-03 AUTO EQUIPMENT R&M3,874 1,753 3,500 3,500 1,395968 3,000LEVEL TEXTTEXT AMTBUDG AUTO REPAIR COSTS3,0003,000226-0403-645.36-04 COMPUTER EQUIP R&M1,248 23,55600000226-0403-645.39-10 SUBSCRIPTIONS0015015000150LEVEL TEXTTEXT AMTBUDG EXPENSE ESTIMATE150150226-0403-645.39-11 DUES & MEMBERSHIPS952630030000300LEVEL TEXTTEXT AMTBUDG EXPENSE ESTIMATE300300226-0403-645.39-70 EDUCATION & TRAINING28,361 11,093 25,000 27,195 10,409 5,509 20,000LEVEL TEXTTEXT AMTBUDG GIBSON AND OTHER SAFETY TRAININGS - CITY-WIDE20,00020,000226-0403-645.39-89 MISC CHARGES & SVCS2,414 2,096 1,000 1,000 1,870 1,594 2,000LEVEL TEXTTEXT AMTBUDG EXPENSE ESTIMATE - HR DRIVERS LICENSE CHECKS2,0002,000110 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES42,619 50,208 78,762 80,957 44,921 31,466 80,375------------ ------------ ------------ ------------ ------------ ------------ ------------** SAFETY/RISK MANAGEMENT202,963 211,108 259,623 262,724 140,982 109,429 242,103 111 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures226-0412-645.31-70 ADM FEE ALLOCATION38,040 47,77200000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES38,040 47,77200000226-0412-672.10-01 SALARIED WAGES43,692 79,931 82,414 82,414 54,803 44,439 50,740LEVEL TEXTTEXT AMTBUDG TOTAL FTE - 11 PARALEGAL55,740ADJUSTMENT TO ACTUAL5,000-50,740226-0412-672.11-01 FICA - REGULAR3,288 6,115 6,305 6,305 4,180 3,389 3,882LEVEL TEXTTEXT AMTBUDG FICA - TOTAL WAGES $50,740 X 7.65%3,8823,882226-0412-672.11-04 PERF - REGULAR4,894 8,952 9,231 9,231 6,145 4,985 5,683LEVEL TEXTTEXT AMTBUDG PERF - TOTAL WAGES $50,740 X 11.2%5,6835,683226-0412-672.11-07 UNEMPLOYMENT COMP61000000226-0412-672.11-08 HEALTH INSURANCE14,496 23,143 24,180 24,180 10,296 8,237 10,056LEVEL TEXTTEXT AMTBUDG HEALTH INSURANCE:$704.17 X 24 PAY PERIOD = $16,900 X 1 FTE16,9002019 HEALTH INSURANCE DEDUCTION - ONE TIME6,940-LONG TERM DISABILITY:$4.00 X 24 PAY PERIODS = $96 X 1 FTE9610,056226-0412-672.11-09 LIFE INSURANCE12017832432411390120LEVEL TEXTTEXT AMTBUDG 1 EMP X $120120120226-0412-672.11-29 PARENTAL LEAVE00206206137111126LEVEL TEXTTEXT AMTBUDG TOTAL WAGES $50,740 X 0.25%126126------------ ------------ ------------ ------------ ------------ ------------ ------------ 112 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures* PERSONNEL SERVICES66,551 118,319 122,660 122,660 75,674 61,252 70,607226-0412-672.31-01 LEGAL SERVICES167,468 106,661 65,929 65,929 46,980 36,842 65,929LEVEL TEXTTEXT AMTBUDG ESTIMATED LEGAL FEES FOR LIABILITY CLAIMS NOT65,929CHARGED TO DEPARTMENTS65,929226-0412-672.31-70 ADM FEE ALLOCATION00 68,317 68,317 45,544 34,158 40,207LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - ADMIN FEE40,20740,207226-0412-672.31-77 PAYROLL COST ALLOCATION000000 54,689LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - PAYROLL COST ALLOC.101-0501-380.10-87 LEGAL DEPT54,689REIMB LEGAL DEPT FOR 50% OF PERSONNEL COSTSFOR ASSISTANT CITY ATTORNEY54,689226-0412-672.32-03 TRAVEL000000 1,000226-0412-672.32-21 TRAVEL - MILEAGE00 1,000 1,000000226-0412-672.32-22 TRAVEL - AIRFARE497000000226-0412-672.32-24 TRAVEL - MEALS113000000226-0412-672.32-25 TRAVEL - OTHER23000000226-0412-672.33-02 PUBLICATION LEGAL NOTICES05400000226-0412-672.39-01 REFNDS,AWARDS,INDEMNITIES 331,541 232,766 900,000 1,000,000 346,710 318,394 1,000,000LEVEL TEXTTEXT AMTBUDG EST. CLAIMS MANAGED BY THE CITY LEGAL DEPARTMENT600,000EST. COST SHARE RELATED TO ENVIRONMENTAL CLEANUP400,0001,000,000226-0412-672.39-02 PROF SERV - EPA197,398 785,5990 800,000 526,929 460,054 800,000LEVEL TEXTTEXT AMTBUDG PROFESSIONAL SERVICE EPA800,000800,000226-0412-672.39-70 EDUCATION & TRAINING056350050000500LEVEL TEXTTEXT AMTBUDG ESTIMATED TRAINING COSTS FOR CLAIMS ADJUSTER500500113 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES697,040 1,125,643 1,035,746 1,935,746 966,163 849,449 1,962,325------------ ------------ ------------ ------------ ------------ ------------ ------------** LIABILITY COVERAGE801,631 1,291,734 1,158,406 2,058,406 1,041,837 910,700 2,032,932 114 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures226-0417-672.31-06 OTHER PROFESSIONAL SVCS 44,644 59,500 71,000 71,000 44,625 44,625 66,000LEVEL TEXTTEXT AMTBUDG GIBSON PROPERTY ADVISORY SERVICS36,000GIBSON WORK COMPENSATION26,500JWF LIABILITY INSURANCE MMSEA REPORTING2,500NOTARY BONDS, SPECIAL EVENTS, ROPES COURSE1,00066,000226-0417-672.34-02 LIABILITY INSURANCE433,025 420,608 441,449 441,449 459,922 29,173 473,500LEVEL TEXTTEXT AMTBUDG PROPERTY/CRIME/LIQUOR COVERAGESEST PROPERTY GIBSON 7/1/18 TO 6/30/19 RENEWAL429,626LIQUOR LIABILITY2,500EDDY STREET COMMONS23,000FLOOD9,000CRIME9,374473,500226-0417-672.39-01 REFNDS,AWARDS,INDEMNITIES0 53,543 150,000 152,820 147,268 139,400 150,000LEVEL TEXTTEXT AMTBUDG ESTIMATED PROPERTY CLAIMS BELOW DEDUCTIBLE150,000OF $100,000150,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES477,669 533,651 662,449 665,269 651,815 213,197 689,500226-0417-672.50-02 INTERFUND TRANSFER OUT000 25,425 25,425 25,4250------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000 25,425 25,425 25,4250------------ ------------ ------------ ------------ ------------ ------------ ------------** BUSINESS INSURANCE477,669 533,651 662,449 690,694 677,240 238,622 689,500 115 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures226-0418-671.31-07 WORK COMP 3RD PTY AD FEE 50,000 51,000 52,000 52,000 52,000 52,000 53,000LEVEL TEXTTEXT AMTBUDG JWF THIRD PARTY ADMINISTRATOR FEE53,000CURRENT CONTRACT THROUGH 1/1/192019 = $53,00053,000226-0418-671.34-01 WORKMEN'S COMP175,096 203,612 140,000 140,000 199,736 124,641 250,000LEVEL TEXTTEXT AMTBUDG TEAMSTER/NON-BARGAINING CLAIMS ESTIMATE250,000250,000226-0418-671.34-02 LIABILITY INSURANCE134,730 138,928 140,000 140,000 150,043 150,043 160,000LEVEL TEXTTEXT AMTBUDG JWF SPECIALTY (MIDWEST) EXCESSIVE WORK COMP160,000ESTIMATE160,000226-0418-671.34-20 WORKERS COMP/POLICE FIRE 278,183 499,573 289,386 289,386 466,185 426,020 500,000LEVEL TEXTTEXT AMTBUDG POLICE/FIRE WORK COMP CLAIMS ESTIMATE500,000500,000226-0418-671.34-29 W.C. POLICE/FIRE TERM CLM 26,587 20,318 2,000 2,000 12,115 11,686 25,000LEVEL TEXTTEXT AMTBUDG CONTINUED CLAIM COSTS ESTIMATE25,00025,000226-0418-671.39-12 PHYSICAL EXAMINATIONS26,758 16,160 15,000 15,000 7,219 7,219 15,000LEVEL TEXTTEXT AMTBUDG POLICE/FIRE PHYSICALS, CDL PHYISICALS15,000SOME COSTS MOVED TO ACTIVATE CLINIC - REDUCEBUDGET15,000226-0418-671.39-80 CITY DRUG PROGRAM22,122 15,537 20,000 22,331 4,756 3,393 20,000LEVEL TEXTTEXT AMTBUDG DRUG TESTING PROGRAM - POLICE/FIRE20,000DOT DRUG TESTING MOVED TO ACTIVATE CLINICREDUCE BUDGET20,000116 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures226-0418-671.39-81 PREVENTION PROGRAMS00 20,000 20,000 4,1430 5,000LEVEL TEXTTEXT AMTBUDG ESTIMATED COSTS FOR VARIOUS PREVENTION PROGRAMS5,0005,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES713,476 945,128 678,386 680,717 896,197 775,001 1,028,000------------ ------------ ------------ ------------ ------------ ------------ ------------** WORKER'S COMPENSATION713,476 945,128 678,386 680,717 896,197 775,001 1,028,000 117 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures226-0419-672.36-01 BUILDING R&M0000 9,668 9,6680------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0000 9,668 9,6680226-0419-672.43-02 MOTOR EQUIPMENT0000 2,79600------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL0000 2,79600------------ ------------ ------------ ------------ ------------ ------------ ------------** CATASTROPHIC EVENTS0000 12,464 9,6680------------ ------------ ------------ ------------ ------------ ------------ ------------*** LIABILITY INS. PREM. RES.2,195,739 2,981,621 2,758,864 3,692,541 2,768,720 2,043,421 3,992,535 118 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueLIABILITY INS. PREM. RES.226-0000-340.01-00 GENERAL FUND883,608 1,667,580 670,112 670,112 446,736 335,052 2,105,145LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE101-0101-413.34-02 MAYOR1,684101-0201-411.34-02 CITY CLERK1,191101-0301-411.34-02 COMMON COUNCIL2,144101-0401-415.34-02 ADMIN & FINANCE7,345101-0404-453.34-02 MORRIS PAC22,327101-0405-453.34-02 PALAIS ROYALE11,140101-0501-415.34-02 LEGAL DEPT26,832101-0602-431.34-02 ENGINEERING28,225101-0801-421.34-02 POLICE DEPARTMENT1,628,559101-0901-422.34-02 FIRE DEPARTMENT374,983101-1008-415.34-02 HUMAN RIGHTS7152,105,145226-0000-340.02-00 PARKS & REC FUND98,760 119,340 136,460 136,460 90,976 68,232 219,911LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE201-1100-452.34-02 PARKS ADMIN219,911219,911226-0000-340.03-00 MVH FUND389,124 300,612 398,564 398,564 265,712 199,284 471,559LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE202-0607-431.34-02 STREET DEPT471,559471,559226-0000-340.04-00 PARKING GARAGE FUND9,420 8,712 8,064 8,064 5,376 4,032 8,752LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE601-0460-645.34-02 MAIN ST PARKING GARAGE1,317601-0462-645.34-02 LEIGHTON PARKING GARAGE3,681601-0464-645.34-02 WAYNE ST PARKING GARAGE3,7548,752226-0000-340.05-00 CENTURY CENTER FUND21,879 27,053 32,160 32,160 27,115 19,075 38,295LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE670-0406-645.34-02 CENTURY CENTER38,29538,295119 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue226-0000-340.06-00 SOLID WASTE FUND100,476 76,404 105,956 105,956 70,640 52,980 131,839LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE610-0610-791.34-02 SOLID WASTE131,839131,839226-0000-340.07-00 WATER WORKS FUND134,484 161,532 158,252 158,252 105,504 79,128 193,032LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE620-0640-658.34-02 WATER WORKS193,032193,032226-0000-340.08-00 SEWAGE WORKS FUND276,912 305,808 329,280 329,280 219,520 164,640 395,694LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE641-0621-792.34-02 SEWERS140,185641-0625-792.34-02 CONCRETE CREW715641-0630-793.34-02 WASTEWATER253,364641-0631-793.34-04 ORGANIC RESOURCES1,430395,694226-0000-340.09-00 SEWER INSURANCE FUND1321081041047254477LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE640-0620-811.34-02 SEWER INSURANCE477477226-0000-340.11-00 ECONOMIC DEVELOPMENT142,776 142,500 73,069 73,069 48,712 36,534 87,674LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE211-1001-460.34-02 DCI87,67487,674226-0000-340.12-00 CONSOLIDATED BLDG DEPT117,024 21,612 80,035 80,035 35,736 26,802 72,489LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE600-1201-415.34-02 CODE ENFORCEMENT58,325600-1207-415.34-02 ANIMAL CARE & CONTROL5,046600-1306-415.34-02 BUILDING DEPT8,165219-1209-415.34-02 CODE ENFORCE NEAT CREW95372,489120 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue226-0000-340.13-00 CENTRAL SERVICES32,340 18,660 33,965 33,965 22,648 16,986 151,059LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE222-0605-419.34-02 EQUIPMENT SERVICES132,580222-0606-419.34-02 BUILDING MAINT16,096222-0612-419.34-02 CENTRAL STORES953222-0613-419.34-02 PRINT SHOP238222-0614-419.34-02 RADIO SHOP715222-0680-419.34-02 FACILITY MANAGEMENT477151,059226-0000-340.14-00 HALL OF FAME5,796000000226-0000-340.16-00 COIT - STUDEBAKER MUSEUM7,128 7,140 6,873 6,873 4,584 3,438 8,631LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE404-0409-453.34-02 COIT/STUDEBAKER MUSEUM8,6318,631226-0000-340.26-00 OTHER FUNDS540 59,580 20,162 23,298 31,064 23,298 40,207LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE288-0902-422.34-02 EMS OPERATING FUND40,20740,207226-0000-340.31-00 IT & 311 CALL CENTER FUND 1,092 4,560 5,067 5,067 3,376 2,532 6,433LEVEL TEXTTEXT AMTBUDG 2019 FIXED COST ALLOCATION - LIABILITY INSURANCE279-0104-413.34-02 311 CALL CENTER1,668279-0672-415.34-02 IT/INNOVATION4,7656,433------------ ------------ ------------ ------------ ------------ ------------ ------------*2,221,491 2,921,201 2,058,123 2,061,259 1,377,771 1,032,067 3,931,197226-0000-361.00-00 INTEREST EARNINGS42,151 41,588 40,000 40,000 46,823 35,952 40,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST ON CASH RESERVES IN FUND40,00040,000------------ ------------ ------------ ------------ ------------ ------------ ------------*42,151 41,588 40,000 40,000 46,823 35,952 40,000226-0000-380.02-20 OTHER DAMAGE REIMBURSEMT0 42,2920 3,317 3,317 3,3170121 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue226-0000-380.10-99 MISC. REIMBURSEMENTS012000000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 42,4120 3,317 3,317 3,3170------------ ------------ ------------ ------------ ------------ ------------ ------------** LIABILITY INS. PREM. RES.2,263,642 3,005,201 2,098,123 2,104,576 1,427,911 1,071,336 3,971,197 122 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue226-0418-380.10-99 MISC. REIMBURSEMENTS14,187 36,642 2,000 16,780 16,780 16,780 2,000LEVEL TEXTTEXT AMTBUDG EXCESSIVE WORKERS COMP2,0002,000------------ ------------ ------------ ------------ ------------ ------------ ------------*14,187 36,642 2,000 16,780 16,780 16,780 2,000------------ ------------ ------------ ------------ ------------ ------------ ------------** WORKER'S COMPENSATION14,187 36,642 2,000 16,780 16,780 16,780 2,000 123 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue226-0419-380.10-83 INSURANCE CLAIM000 632,000000------------ ------------ ------------ ------------ ------------ ------------ ------------*000 632,000000------------ ------------ ------------ ------------ ------------ ------------ ------------** CATASTROPHIC EVENTS000 632,000000------------ ------------ ------------ ------------ ------------ ------------ ------------*** LIABILITY INS. PREM. RES.2,277,829 3,041,843 2,100,123 2,753,356 1,444,691 1,088,115 3,973,197 124 City of South Bend, Indiana 2019 Budget Fund 101 - General Fund Fund Type General Fund Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes 39,362,139 39,568,076 40,735,612 22,404,587 41,142,970 41,142,970 41,142,970 41,142,970 41,142,970 407,358 1% Other Taxes 4,287,027 4,433,582 4,237,259 1,967,075 5,146,140 5,454,000 5,454,000 5,454,000 5,454,000 908,881 21% Grants/Intergovernmental 331,625 - 144,614 - 293,744 293,744 - - - 149,130 103% Licenses & Permits 189,840 229,368 235,586 170,359 228,950 228,950 228,950 228,950 228,950 (6,636) -3% Charges for Services 918,761 759,900 941,358 485,123 819,177 849,332 874,254 899,923 917,549 (122,181) -13% Fines, Forfeitures, and Fees 14,712 8,919 8,920 7,149 8,620 8,620 8,620 8,620 8,620 (300) -3% Interest Earnings 227,436 205,161 240,000 192,823 300,000 300,000 300,000 300,000 300,000 60,000 25% Donations 330,000 330,000 337,500 - 365,000 365,000 365,000 365,000 365,000 27,500 8% Payment in Lieu of Taxes 4,620,384 6,208,332 6,332,487 3,166,242 6,340,990 6,340,990 6,340,990 6,340,990 6,340,990 8,503 0% Other Income 2,367,055 2,452,667 2,453,452 1,063,729 2,451,566 2,481,146 2,507,859 2,535,312 2,556,234 (1,886) 0% Interfund Allocation Reimb 3,824,590 4,976,976 5,454,725 2,714,448 7,460,048 7,612,157 7,644,295 7,677,074 7,710,510 2,005,323 37% Transfers In 3,673 - 413,714 - 120,000 - - - - (293,714) -71% Total Revenue 56,477,242 59,172,981 61,535,227 32,171,535 64,677,205 65,076,909 64,866,937 64,952,839 65,024,823 3,141,978 5% Expenditures by Dept 101-0101 Mayor's Office 679,425 825,705 908,142 441,410 893,420 970,805 990,539 1,011,894 1,033,906 (14,722) -2% 101-0201 City Clerk 375,011 468,303 573,553 262,559 526,096 565,266 576,962 588,951 601,239 (47,457) -8% 101-0301 Common Council 481,078 471,079 670,013 281,634 601,670 664,348 664,348 663,348 663,348 (68,343) -10% 101-0302 WNIT Contract 43,000 43,000 43,000 43,000 43,000 43,000 - - - - 0% 101-0401 Admin & Finance 1,982,088 2,408,921 2,639,826 1,196,486 2,569,290 2,818,711 2,848,025 2,931,332 2,966,170 (70,536) -3% 101-0404 Morris PAC 993,017 1,183,617 1,320,791 468,337 1,296,153 1,395,618 1,423,530 1,452,001 1,481,041 (24,638) -2% 101-0405 Palais Royale 427,468 495,908 541,428 186,613 461,029 491,486 501,316 511,342 521,569 (80,399) -15% 101-0501 Legal Dept 976,457 1,080,233 1,200,973 513,920 1,276,044 1,383,187 1,410,261 1,411,755 1,439,403 75,071 6% 101-0602 Engineering Dept 1,015,087 1,196,927 1,750,084 727,177 3,006,607 3,090,382 3,140,238 4,226,028 3,257,123 1,256,523 72% 101-0616 Sustainability - - - - 278,740 364,226 366,905 369,651 372,467 278,740 - 101-0628 AmeriCorps Grant - - 366,188 - 432,970 450,472 454,198 458,027 461,962 66,782 18% 101-0801 Police Dept 24,901,731 28,166,148 29,626,242 14,817,363 31,279,514 30,295,245 32,835,176 20,067,772 34,059,946 1,653,272 6% 101-0901 Fire Dept 18,567,501 20,579,934 21,743,343 10,728,139 21,656,966 22,888,595 23,330,426 23,783,385 24,247,820 (86,377) 0% 101-1008 Human Rights 349,157 404,887 447,133 201,062 355,706 384,014 391,189 398,520 406,010 (91,427) -20% Total Expenditures 50,791,020 57,324,663 61,830,716 29,867,700 64,677,205 65,805,354 68,933,113 57,874,005 71,512,003 2,846,489 5% Expenditures by Type Personnel Salaries & Wages 32,038,277 32,875,236 34,854,681 17,249,237 36,635,686 38,374,569 38,998,839 27,368,039 40,441,523 1,781,005 5% Fringe Benefits 12,819,190 12,764,266 14,303,986 6,645,183 12,463,762 14,061,925 16,473,753 17,017,599 17,431,431 (1,840,224) -13% Total Personnel 44,857,467 45,639,502 49,158,667 23,894,420 49,099,448 52,436,494 55,472,591 44,385,638 57,872,954 (59,219) 0% Supplies 723,098 1,077,315 1,604,238 864,754 1,904,122 1,023,821 1,024,684 1,025,562 1,026,456 299,884 19% Services & Charges Professional Services 952,015 1,130,445 1,634,842 599,136 1,615,036 1,694,358 1,627,183 1,653,024 1,628,880 (19,806) -1% Printing & Advertising 125,953 325,957 324,341 57,406 129,975 131,425 132,720 134,042 135,389 (194,366) -60% Utilities 570,536 578,758 658,250 343,728 673,750 678,230 682,800 687,461 692,215 15,500 2% Education & Training 123,447 117,982 152,720 86,542 143,110 144,270 144,433 143,600 143,769 (9,610) -6% Travel 70,973 59,463 97,693 39,267 90,367 90,925 91,392 91,869 92,355 (7,326) -7% Repairs & Maintenance 1,631,005 1,868,954 1,447,801 772,607 2,075,189 1,228,974 1,233,126 1,237,341 1,241,620 627,388 43% Other Interfund Allocations 472,635 4,285,524 5,063,218 2,530,614 5,522,107 5,510,103 5,610,533 5,712,966 5,817,446 458,889 9% Debt Service Principal 28,425 171,736 434,761 83,113 156,589 163,165 155,458 14,135 14,227 (278,172) -64% Interest & Fees 4,075 13,320 10,978 5,042 6,624 5,298 2,896 1,281 1,282 (4,354) -40% Grants & Subsidies 3,525 4,606 39,000 14,760 40,000 40,000 40,000 40,000 40,000 1,000 3% Insurance 881,712 1,667,580 670,112 335,052 2,105,145 2,146,538 2,188,713 2,205,608 2,248,968 1,435,033 214% Other Services & Charges 346,154 383,523 501,567 240,759 481,872 496,453 510,977 525,563 540,206 (19,695) -4% Transfers Out - - 500 500 618,871 - - - - 618,371 123674% Total Services & Charges 5,210,455 10,607,846 11,035,783 5,108,526 13,658,635 12,329,739 12,420,232 12,446,888 12,596,357 2,622,852 24% Capital - - 32,028 - 15,000 15,300 15,606 15,918 16,236 (17,028) -53% Total Expenditures 50,791,020 57,324,663 61,830,716 29,867,700 64,677,205 65,805,354 68,933,113 57,874,005 71,512,003 2,846,489 5% Net Surplus / (Deficit) 5,686,222 1,848,318 (295,489) 2,303,835 - (728,445) (4,066,176) 7,078,834 (6,487,181) Beginning Cash Balance 30,399,044 34,363,151 36,417,969 36,122,480 36,122,480 35,394,035 31,327,859 38,406,692 Cash Reserve Cash Adjustments (1,722,115) 206,500 - - - - - - Ending Cash Balance 34,363,151 36,417,969 36,122,480 36,122,480 35,394,035 31,327,859 38,406,692 31,919,511 Cash Reserves Target 17,776,857 20,063,632 21,640,751 22,637,022 23,031,874 24,126,590 20,255,902 25,029,201 Fund Purpose: 35% of Annual expenditures The General Fund is the primary operating fund for City operations including general government, public safety, certain culture and recreation expenses, and certain debt service obligations. The main source of revenue is property taxes. 125 City of South Bend, Indiana 2019 Budget Fund 101 - General Fund Department 0302 - WNIT Contract 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services 43,000 43,000 43,000 43,000 43,000 43,000 - - - - 0% Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 43,000 43,000 43,000 43,000 43,000 43,000 - - - - 0% Capital - - - - - - - - - - - Total Expenditures 43,000 43,000 43,000 43,000 43,000 43,000 - - - - 0% Revenue Charges for Services - - - - - - - - - - - Interest Earnings - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Total Revenue - - - - - - - - - - - Department Purpose: Explanation of Revenue Sources: In 2012 the City, along with the City of Mishawaka and St. Joseph County, entered into an agreement with WNIT Public Television for the establishment and maintenance of a public access channel which is used to broadcast all public Common Council meetings, among other things. The allocation of costs is $43,000 to South Bend, $13,000 to Mishawaka and $29,000 to Saint Joseph County. The current WNIT contract expires February 2, 2020. This department is funded by property tax revenue collected in the General Fund. 126 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures101-0302-411.31-06 OTHER PROFESSIONAL SVCS 43,000 43,000 43,000 43,000 43,000 43,000 43,000LEVEL TEXTTEXT AMTBUDG 2019 WNIT CONTRACT ESTIMATE43,000THE COST ALLOCATION IS AS FOLLOWS:SOUTH BEND - $43,000MISHAWKAKA - 13,000ST. JOE COUNTY - 29,000TOTAL - $85,00043,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES43,000 43,000 43,000 43,000 43,000 43,000 43,000------------ ------------ ------------ ------------ ------------ ------------ ------------** WNIT CONTRACT43,000 43,000 43,000 43,000 43,000 43,000 43,000 127 City of South Bend, Indiana 2019 Budget Fund 102 - Rainy Day Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes 1,405,850 - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 86,416 93,891 160,000 82,803 160,000 160,000 160,000 160,000 160,000 - 0% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 1,492,266 93,891 160,000 82,803 160,000 160,000 160,000 160,000 160,000 - 0% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - - - - - - - - - - Capital - - - - - - - - - - - Total Expenditures - - - - - - - - - - - Net Surplus / (Deficit)1,492,266 93,891 160,000 82,803 160,000 160,000 160,000 160,000 160,000 Beginning Cash Balance 8,678,882 10,166,491 10,294,137 10,454,137 10,614,137 10,774,137 10,934,137 11,094,137 Cash Reserve Cash Adjustments (4,657) 33,755 - - - - - - Ending Cash Balance 10,166,491 10,294,137 10,454,137 10,614,137 10,774,137 10,934,137 11,094,137 11,254,137 Cash Reserves Target 8,805,172 8,555,157 8,758,644 11,763,118 10,503,354 9,757,473 9,659,085 9,673,877 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 3% of total expenditures in previous fiscal year This fund is used to accumulate cash reserves for unforeseen purposes. This fund is used for mid-year or year-end advances to other funds that have cash shortages and the advances must be paid back within six months. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard & Poor's. The cash reserve requirement for this fund is 3% of prior year operational expenditures, excluding one-time capital expenditures. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. Every so often, this fund receives certain "catch up" distributions of County Option Income Tax (COIT) and Economic Development Income Tax (EDIT) monies from the State of Indiana that are required to be deposited into this fund. During 2016, a total of 25% of the special local income tax distribution approved by the Indiana General Assembly, or $1,405,850, was deposited into the Rainy Day Fund as allowed under the statute. No expenditures are budgeted at this time. 128 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueRAINY DAY FUND102-0000-316.10-00 SPECIAL DISTRIBUTION 1,405,850000000------------ ------------ ------------ ------------ ------------ ------------ ------------*1,405,850000000102-0000-361.00-00 INTEREST EARNINGS86,416 93,891 80,000 160,000 113,429 82,803 160,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST EARNINGS ON FUND BALANCES160,000PER TRENDS160,000------------ ------------ ------------ ------------ ------------ ------------ ------------*86,416 93,891 80,000 160,000 113,429 82,803 160,000------------ ------------ ------------ ------------ ------------ ------------ ------------** RAINY DAY FUND1,492,266 93,891 80,000 160,000 113,429 82,803 160,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** RAINY DAY FUND1,492,266 93,891 80,000 160,000 113,429 82,803 160,000 129 City of South Bend, Indiana 2019 Budget Fund 217 - Gift, Donation, Bequest Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Interest Earnings 703 1,256 1,600 1,001 800 800 800 800 800 (800) -50% Hesburgh-MLK Memorial 145,000 146,593 - - - - - - - - - Historic Preservation Commiss.- - 20,000 18,410 - - - - - (20,000) -100% Animal Care & Control 3,197 37,463 35,650 33,109 25,000 25,000 25,000 25,000 25,000 (10,650) -30% Total Revenue 148,900 185,312 57,250 52,520 25,800 25,800 25,800 25,800 25,800 (31,450) -55% Expenditures by Project Bartlett St Roundabout Design - 3,000 - - - - - - - - - Bike Signage - - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0% Hesburgh-MLK Memorial 97,000 193,866 728 350 - - - - - (728) -100% Historic Preservation Commiss.- - - - 5,000 - - - - 5,000 - Animal Care & Control - 4,478 40,200 8,308 40,000 40,000 40,000 22,000 22,000 (200) 0% Total Expenditures 97,000 201,343 43,428 8,658 47,500 42,500 42,500 24,500 24,500 4,072 9% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - 2,500 - 5,000 2,500 2,500 2,500 2,500 2,500 100% Services & Charges Professional Services - 3,000 34,000 5,525 22,000 22,000 22,000 22,000 22,000 (12,000) -35% Printing & Advertising - - - - 2,500 - - - - 2,500 - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - 1,000 338 8,000 8,000 8,000 - - 7,000 700% Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges 97,000 198,343 5,928 2,795 10,000 10,000 10,000 - - 4,072 69% Transfers Out - - - - - - - - - - - Total Services & Charges 97,000 201,343 40,928 8,658 42,500 40,000 40,000 22,000 22,000 1,572 4% Capital - - - - - - - - - - - Total Expenditures 97,000 201,343 43,428 8,658 47,500 42,500 42,500 24,500 24,500 4,072 9% Net Surplus / (Deficit) 51,900 (16,031) 13,822 43,862 (21,700) (16,700) (16,700) 1,300 1,300 Beginning Cash Balance 64,775 116,569 100,898 114,720 93,020 76,320 59,620 60,920 Cash Reserve Cash Adjustments (106) 360 - - - - - - Ending Cash Balance 116,569 100,898 114,720 93,020 76,320 59,620 60,920 62,220 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement This fund accounts for miscellaneous contributions to the City for specific projects and the expenses related to the projects. Donations to South Bend Animal Care & Control are held in this fund. Revenues and expenditures vary depending on donations received and when projects are sufficiently funded. 2017: The major project in 2017 was the MLK/Hesburgh statue ($200,000) in Leighton Plaza. 2018-2020 expenditures include additional renovations for animal shelter as well as bike signage. In 2017, Animal Care & Control started receiving an annual donation of approximately $22,300 from the Judith Westfall Irrevocable Trust. They anticipate receiving annual contributions thru 2/24/2023. This fund is funded by donations. Donations received are generally specified for some specific purpose (e.g. animal shelter, bike paths, etc.) and cannot be used for general purposes. This fund also receives revenue from interest earned on the fund's cash balance. 130 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresGIFT, DONATION, BEQUEST217-0602-431.31-06 OTHER PROFESSIONAL SVCS0 3,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 3,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------** ENGINEERING0 3,00000000131 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures217-1085-431.22-30 TRAFFIC/SIGN/OTHER00 2,500 2,50000 2,500LEVEL TEXTTEXT AMTBUDG TRAFFIC SIGNS2,5002,500------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES00 2,500 2,50000 2,500------------ ------------ ------------ ------------ ------------ ------------ ------------** UEA BIKE CAPITAL00 2,500 2,50000 2,500 132 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures217-1086-415.39-89 MISC CHARGES & SVCS97,000 193,86607283503500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES97,000 193,86607283503500------------ ------------ ------------ ------------ ------------ ------------ ------------** MAYORS OFFICE DONATIONS97,000 193,86607283503500133 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures217-1099-460.22-24 OTHER OPERATING SUPPLIES000000 2,500LEVEL TEXTTEXT AMTBUDG PRINTING OF HISTORIC PRESERVATION MATERIALS2,5002,500------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES000000 2,500217-1099-460.33-03 PROMOTIONAL000000 2,500LEVEL TEXTTEXT AMTBUDG PROMOTIONAL EXPENSES FOR HISTORIC PRESERVATION2,5002,500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000000 2,500------------ ------------ ------------ ------------ ------------ ------------ ------------** HISTORIC PRESERVATION000000 5,000 134 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures217-1207-415.31-09 VETERINARY EXPENSES000 34,000 9,201 5,525 22,000LEVEL TEXTTEXT AMTBUDG VETERINARY SUPPLIES & SERVICES22,00022,000217-1207-415.36-01 BUILDING R&M00 40,000 1,000 1,014338 8,000LEVEL TEXTTEXT AMTBUDG BUILDING R&M FOR ANIMAL SHELTER8,0008,000217-1207-415.39-89 MISC CHARGES & SVCS0 4,4780 5,200 2,445 2,445 10,000LEVEL TEXTTEXT AMTBUDG FUNDRAISING, CLINICS, PR10,00010,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 4,478 40,000 40,200 12,660 8,308 40,000------------ ------------ ------------ ------------ ------------ ------------ ------------** ANIMAL CONTROL0 4,478 40,000 40,200 12,660 8,308 40,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** GIFT, DONATION, BEQUEST97,000 201,344 42,500 43,428 13,010 8,658 47,500 135 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueGIFT, DONATION, BEQUEST217-0000-361.00-00 INTEREST EARNINGS703 1,256800 1,600 1,433 1,001800LEVEL TEXTTEXT AMTBUDG INTEREST ON CASH BALANCE800800------------ ------------ ------------ ------------ ------------ ------------ ------------*703 1,256800 1,600 1,433 1,001800------------ ------------ ------------ ------------ ------------ ------------ ------------** GIFT, DONATION, BEQUEST703 1,256800 1,600 1,433 1,001800136 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue217-1086-334.01-01 STATE GRANT REVENUE0 20,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 20,00000000217-1086-367.00-00 DONATION PRIVATE SOURCES 145,000 126,59300000------------ ------------ ------------ ------------ ------------ ------------ ------------*145,000 126,59300000------------ ------------ ------------ ------------ ------------ ------------ ------------** MAYORS OFFICE DONATIONS145,000 146,59300000137 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue217-1099-367.00-00 DONATION PRIVATE SOURCES000 20,000 18,436 18,4100------------ ------------ ------------ ------------ ------------ ------------ ------------*000 20,000 18,436 18,4100------------ ------------ ------------ ------------ ------------ ------------ ------------** HISTORIC PRESERVATION000 20,000 18,436 18,4100138 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue217-1207-367.00-00 DONATION PRIVATE SOURCES3,197 37,463 25,000 35,650 34,157 33,109 25,000LEVEL TEXTTEXT AMTBUDG DONATIONS TO SUPPORT THE ANIMAL SHELTER2,700JUDITH WESTFALL IRREVOCABLE TRUST DONATION22,300(ANTICIPATE RECEIVING ANNUAL CONTRIBUTIONOF APPROX $22,300 THRU 2/24/2023)25,000------------ ------------ ------------ ------------ ------------ ------------ ------------*3,197 37,463 25,000 35,650 34,157 33,109 25,000------------ ------------ ------------ ------------ ------------ ------------ ------------** ANIMAL CONTROL3,197 37,463 25,000 35,650 34,157 33,109 25,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** GIFT, DONATION, BEQUEST148,900 185,312 25,800 57,250 54,026 52,520 25,800 139 City of South Bend, Indiana 2019 Budget Fund 227 - Loss Recovery Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 8,952 8,645 8,000 6,112 4,000 4,000 4,000 4,000 4,000 (4,000) -50% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 8,952 8,645 8,000 6,112 4,000 4,000 4,000 4,000 4,000 (4,000) -50% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - 12,532 113,308 11,460 25,000 25,000 - - - (88,308) -78% Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges 21,969 98,400 375,333 125,000 200,000 40,603 - - - (175,333) -47% Transfers Out - - - - - - - - - - - Total Services & Charges 21,969 110,932 488,641 136,460 225,000 65,603 - - - (263,641) -54% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure 9,667 21,660 26,682 18,099 - - - - - (26,682) -100% Total Capital 9,667 21,660 26,682 18,099 - - - - - (26,682) -100% Total Expenditures 31,636 132,592 515,323 154,559 225,000 65,603 - - - (290,323) -56% Net Surplus / (Deficit)(22,684) (123,947) (507,323) (148,447) (221,000) (61,603) 4,000 4,000 4,000 Beginning Cash Balance 991,738 968,861 847,926 340,603 119,603 58,000 62,000 66,000 Cash Reserve Cash Adjustments (193) 3,011 - - - - - - Ending Cash Balance 968,861 847,926 340,603 119,603 58,000 62,000 66,000 70,000 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund continues to receive, intermittently, monies from similar settlements. The fund is used for capital projects and the Vacant and Abandoned Housing initiative. At this time, the only revenue comes from interest earned on the fund's cash balance. 140 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLOSS RECOVERY FUND227-0602-431.42-03 STREETS AND ALLEYS9,667 21,6600 26,682 18,099 18,0990------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL9,667 21,6600 26,682 18,099 18,0990------------ ------------ ------------ ------------ ------------ ------------ ------------** ENGINEERING9,667 21,6600 26,682 18,099 18,0990141 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures227-0640-601.39-55 RECYCLING0 98,400 200,000 325,000 125,000 125,000 200,000LEVEL TEXTTEXT AMTBUDG GRANULAR ACTIVATED CARBON RECONDITIONING200,000"OLIVE GAC UNITS"200,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 98,400 200,000 325,000 125,000 125,000 200,000------------ ------------ ------------ ------------ ------------ ------------ ------------** WATER WORKS0 98,400 200,000 325,000 125,000 125,000 200,000 142 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures227-1001-460.31-01 LEGAL SERVICES0 12,5320 63,308 11,460 11,4600227-1001-460.31-06 OTHER PROFESSIONAL SVCS00 50,000 50,00000 25,000LEVEL TEXTTEXT AMTBUDG ESTIMATED LEGAL ENVIRONMENTAL WORK AS FOLLOWS:HONEYWELL/CURTIS PRODUCTS25,00025,000227-1001-460.39-89 MISC CHARGES & SVCS1,969000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES1,969 12,532 50,000 113,308 11,460 11,460 25,000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD ENGAGEMENT1,969 12,532 50,000 113,308 11,460 11,460 25,000 143 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures227-1201-415.39-89 MISC CHARGES & SVCS20,00000 50,333000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES20,00000 50,333000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD CODE ENF.20,00000 50,333000------------ ------------ ------------ ------------ ------------ ------------ ------------*** LOSS RECOVERY FUND31,636 132,592 250,000 515,323 154,559 154,559 225,000 144 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueLOSS RECOVERY FUND227-0000-361.00-00 INTEREST EARNINGS8,952 8,645 4,000 8,000 8,184 6,112 4,000------------ ------------ ------------ ------------ ------------ ------------ ------------*8,952 8,645 4,000 8,000 8,184 6,112 4,000------------ ------------ ------------ ------------ ------------ ------------ ------------** LOSS RECOVERY FUND8,952 8,645 4,000 8,000 8,184 6,112 4,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** LOSS RECOVERY FUND8,952 8,645 4,000 8,000 8,184 6,112 4,000 145 City of South Bend, Indiana 2019 Budget Fund 312 - 2017 Parks Bond Debt Service Fund Type Debt Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - 669,551 386,442 1,077,000 1,111,962 1,142,374 1,121,613 1,130,457 407,449 61% Local Income Taxes - - - - - - - - - - - Other Taxes - - 36,200 18,100 41,404 42,232 43,077 43,938 44,817 5,204 14% Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - - 1,000 100 1,000 1,000 1,000 1,000 1,000 - 0% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue - - 706,751 404,643 1,119,404 1,155,194 1,186,450 1,166,552 1,176,275 412,653 58% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - 350,000 - 770,000 785,000 825,000 830,000 865,000 420,000 120% Interest & Fees - - 245,304 - 411,143 387,967 364,192 339,367 314,167 165,839 68% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - 595,304 - 1,181,143 1,172,967 1,189,192 1,169,367 1,179,167 585,839 98% Capital - - - - - - - - - - - Total Expenditures - - 595,304 - 1,181,143 1,172,967 1,189,192 1,169,367 1,179,167 585,839 98% Net Surplus / (Deficit)- - 111,447 404,643 (61,739) (17,773) (2,742) (2,815) (2,892) Beginning Cash Balance - - - 111,447 49,708 31,935 29,193 26,378 Cash Reserve Cash Adjustments - - - - - - - - Ending Cash Balance - - 111,447 49,708 31,935 29,193 26,378 23,486 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement This fund is used to collect a separate property tax levy and is used to pay for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Park District Bonds, Series A- K (debt schedule #165). The par amount of the 2017 Park District Bonds (Series A-K) was $14,075,000. The bonds were closed on December 20, 2017 and have a net interest rate of 3.056%. The net proceeds after bond issuance costs were $13,715,350. This amount was deposited into Fund 471 (2017 Parks Bond Capital) and will be used towards the approved capital projects. Debt service payments are due on January 15 and July 15. The first debt service payment is due July 15, 2018 and the final payment is due January 15, 2033. Property taxes are assumed to come in to cover the debt service payments through the life of the bond. This fund receives property tax revenue (distributions received in June and December) from a levy that was previously collected in Fund 313 for the College Football Hall of Fame debt service (final payment February 1, 2018). 146 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures2017 PARKS BOND DEBT SVC312-1130-452.38-01 PRINCIPAL000 30,000 30,0000 60,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES A1/15/19 DEBT SERVICE PAYMENT #230,0007/15/19 DEBT SERVICE PAYMENT #330,00060,000312-1130-452.38-02 INTEREST000 19,561 19,5600 33,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES A1/15/19 DEBT SERVICE PAYMENT #216,7257/15/19 DEBT SERVICE PAYMENT #316,27533,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 49,561 49,5600 93,000------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES A - HOWARD PARK000 49,561 49,5600 93,000 147 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1131-452.38-01 PRINCIPAL000 35,000 35,0000 80,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES B1/15/19 DEBT SERVICE PAYMENT #240,0007/15/19 DEBT SERVICE PAYMENT #340,00080,000312-1131-452.38-02 INTEREST000 25,369 25,3690 42,900LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES B1/15/19 DEBT SERVICE PAYMENT #221,7507/15/19 DEBT SERVICE PAYMENT #321,15042,900------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 60,369 60,3690 122,900------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES B - ST. LOUIS ST000 60,369 60,3690 122,900 148 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1132-452.38-01 PRINCIPAL000 25,000 25,0000 60,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES C1/15/19 DEBT SERVICE PAYMENT #230,0007/15/19 DEBT SERVICE PAYMENT #330,00060,000312-1132-452.38-02 INTEREST000 18,614 18,6140 31,488LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES C1/15/19 DEBT SERVICE PAYMENT #2 $15,968.7515,9697/15/19 DEBT SERVICE PAYMENT #3 $15,518.7515,51931,488------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 43,614 43,6140 91,488------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES C - COLFAX-SEITZ000 43,614 43,6140 91,488 149 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1133-452.38-01 PRINCIPAL000 30,000 30,0000 70,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES D1/15/19 DEBT SERVICE PAYMENT #235,0007/15/19 DEBT SERVICE PAYMENT #335,00070,000312-1133-452.38-02 INTEREST000 22,073 22,0730 37,337LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES D1/15/19 DEBT SERVICE PAYMENT #2 $18,931.2518,9317/15/19 DEBT SERVICE PAYMENT #3 $18,406.2518,40637,337------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 52,073 52,0730 107,337------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES D - HOWARD-FARMERS000 52,073 52,0730 107,337 150 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1134-452.38-01 PRINCIPAL000 20,000 20,0000 45,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES E1/15/19 DEBT SERVICE PAYMENT #220,0007/15/19 DEBT SERVICE PAYMENT #325,00045,000312-1134-452.38-02 INTEREST000 14,286 14,2860 24,188LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES E1/15/19 DEBT SERVICE PAYMENT #2 $12,243.7512,2447/15/19 DEBT SERVICE PAYMENT #3 $11,943.7511,94424,188------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 34,286 34,2860 69,188------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES E - MIAMI - TWYCH000 34,286 34,2860 69,188 151 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1135-452.38-01 PRINCIPAL000 30,000 30,0000 65,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES F1/15/19 DEBT SERVICE PAYMENT #230,0007/15/19 DEBT SERVICE PAYMENT #335,00065,000312-1135-452.38-02 INTEREST000 19,845 19,8450 33,500LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES F1/15/19 DEBT SERVICE PAYMENT #216,9757/15/19 DEBT SERVICE PAYMENT #316,52533,500------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 49,845 49,8450 98,500------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES F - SEITZ PARK000 49,845 49,8450 98,500 152 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1136-452.38-01 PRINCIPAL000 45,000 45,0000 105,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES H1/15/19 DEBT SERVICE PAYMENT #250,0007/15/19 DEBT SERVICE PAYMENT #355,000105,000312-1136-452.38-02 INTEREST000 32,458 32,4580 54,900LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES H1/15/19 DEBT SERVICE PAYMENT #227,8257/15/19 DEBT SERVICE PAYMENT #327,07554,900------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 77,458 77,4580 159,900------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES H - PINHOOK PARK000 77,458 77,4580 159,900 153 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1137-452.38-01 PRINCIPAL000 45,000 45,0000 95,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES I1/15/19 DEBT SERVICE PAYMENT #245,0007/15/19 DEBT SERVICE PAYMENT #350,00095,000312-1137-452.38-02 INTEREST000 30,741 30,7410 51,961LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES I1/15/19 DEBT SERVICE PAYMENT #2 $26,317.5026,3187/15/19 DEBT SERVICE PAYMENT #3 $25,642.5025,64351,961------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 75,741 75,7410 146,961------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES I - OTHER PARK IMP000 75,741 75,7410 146,961 154 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1138-452.38-01 PRINCIPAL000 25,000 25,0000 50,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES J1/15/19 DEBT SERVICE PAYMENT #225,0007/15/19 DEBT SERVICE PAYMENT #325,00050,000312-1138-452.38-02 INTEREST000 16,108 16,1080 27,163LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES J1/15/19 DEBT SERVICE PAYMENT #2 $13,768.7513,7697/15/19 DEBT SERVICE PAYMENT #3 $13,393.7513,39427,163------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 41,108 41,1080 77,163------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES J - PINHOOK CONNEC000 41,108 41,1080 77,163 155 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1139-452.38-01 PRINCIPAL000 25,000 25,0000 55,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES K1/15/19 DEBT SERVICE PAYMENT #230,0007/15/19 DEBT SERVICE PAYMENT #325,00055,000312-1139-452.38-02 INTEREST000 17,670 17,6700 29,830LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES K1/15/19 DEBT SERVICE PAYMENT #215,1407/15/19 DEBT SERVICE PAYMENT #314,69029,830312-1139-452.38-03 PAYING AGENT FEES000 2,000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 44,670 42,6700 84,830------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES K - FUTURE PROJECT000 44,670 42,6700 84,830 156 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures312-1141-452.38-01 PRINCIPAL000 40,000 40,0000 85,000LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES G1/15/19 DEBT SERVICE PAYMENT #240,0007/15/19 DEBT SERVICE PAYMENT #345,00085,000312-1141-452.38-02 INTEREST000 26,579 26,5790 44,876LEVEL TEXTTEXT AMTBUDG DS-165 2017 PARK DISTRICT BONDS, SERIES G1/15/19 DEBT SERVICE PAYMENT #2 $22,737.5022,7387/15/19 DEBT SERVICE PAYMENT #3 $22,137.5022,13844,876------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 66,579 66,5790 129,876------------ ------------ ------------ ------------ ------------ ------------ ------------** SERIES G - EAST RACE/AM000 66,579 66,5790 129,876------------ ------------ ------------ ------------ ------------ ------------ ------------*** 2017 PARKS BOND DEBT SVC000 595,304 593,3030 1,181,143 157 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue2017 PARKS BOND DEBT SVC312-0000-311.00-00 GENERAL PROPERTY TAX000 669,551 386,442 386,442 1,077,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE1,077,0001,077,000------------ ------------ ------------ ------------ ------------ ------------ ------------*000 669,551 386,442 386,442 1,077,000312-0000-312.02-00 AUTO EXCISE000 29,846 14,923 14,923 30,739LEVEL TEXTTEXT AMTBUDG BASED ON 8-3-18 ESTIMATE FROM DLGF30,739RECEIVED IN JUNE AND DECEMBER30,739312-0000-312.03-00 COMMERCIAL VEHICLE TAX000 6,354 3,177 3,177 10,665LEVEL TEXTTEXT AMTBUDG BASED ON 8-3-18 ESTIMATE FROM DLGF10,665RECEIVED IN JUNE AND DECEMBER10,665------------ ------------ ------------ ------------ ------------ ------------ ------------*000 36,200 18,100 18,100 41,404312-0000-361.00-00 INTEREST EARNINGS00007630 1,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------*00007630 1,000------------ ------------ ------------ ------------ ------------ ------------ ------------** 2017 PARKS BOND DEBT SVC000 705,751 405,305 404,543 1,119,404------------ ------------ ------------ ------------ ------------ ------------ ------------*** 2017 PARKS BOND DEBT SVC000 705,751 405,305 404,543 1,119,404 158 City of South Bend, Indiana 2019 Budget Fund 313 - Football Hall of Fame Debt Service Fund Type Debt Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes 1,361,512 820,071 406,758 234,467 - - - - - (406,758) -100% Local Income Taxes - - - - - - - - - - - Other Taxes 70,548 47,836 45,000 14,078 - - - - - (45,000) -100% Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings (50) 285 141 141 - - - - - (141) -100% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 112,116 - 274,768 - - - - - - (274,768) -100% Transfers In - - - - - - - - - - - Total Revenue 1,544,126 868,192 726,667 248,685 - - - - - (726,667) -100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal 1,180,000 1,082,547 620,000 620,000 - - - - - (620,000) -100% Interest & Fees 91,000 54,220 12,315 11,315 - - - - - (12,315) -100% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 1,271,000 1,136,767 632,315 631,315 - - - - - (632,315) -100% Capital - - - - - - - - - - - Total Expenditures 1,271,000 1,136,767 632,315 631,315 - - - - - (632,315) -100% Net Surplus / (Deficit)273,126 (268,575) 94,352 (382,630) - - - - - Beginning Cash Balance 11,396 289,227 27,305 121,657 121,657 121,657 121,657 121,657 Cash Reserve Cash Adjustments 4,705 6,654 - - - - - - Ending Cash Balance 289,227 27,305 121,657 121,657 121,657 121,657 121,657 121,657 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement This fund collected a separate property tax levy (distributions received in June and December) and was used to pay debt service on the former College Football Hall of Fame building. Because of the timing of revenue and expenditures, this fund typically had a negative cash balance until the property tax distributions were received. The final debt service payment on the Hall of Fame Bonds was February 1, 2018. The property tax levy from this fund will be repurposed and collected in Fund 312. The cash adjustment needed will be transferred in at the end of the year from EDIT based upon actual property taxes received in 2018. At the time of the budget preparation, the actual cash receipts into this fund are unknown. This fund received property tax revenue (distributions received in June and December) from a special levy. 159 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresHALL OF FAME DEBT SERVICE313-0401-472.38-01 PRINCIPAL1,180,000 1,082,547 850,000 620,000 620,000 620,0000313-0401-472.38-02 INTEREST91,000 53,420 406,617 11,315 11,315 11,3150313-0401-472.38-03 PAYING AGENT FEES0800 2,000 1,000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES1,271,000 1,136,767 1,258,617 632,315 631,315 631,3150------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER1,271,000 1,136,767 1,258,617 632,315 631,315 631,3150------------ ------------ ------------ ------------ ------------ ------------ ------------*** HALL OF FAME DEBT SERVICE1,271,000 1,136,767 1,258,617 632,315 631,315 631,3150160 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueHALL OF FAME DEBT SERVICE313-0000-311.00-00 GENERAL PROPERTY TAX 1,361,512 820,071 1,213,617 406,758 234,467 234,4670------------ ------------ ------------ ------------ ------------ ------------ ------------*1,361,512 820,071 1,213,617 406,758 234,467 234,4670313-0000-312.02-00 AUTO EXCISE59,891 37,503 35,000 35,000 9,066 9,0660313-0000-312.03-00 COMMERCIAL VEHICLE TAX10,657 10,333 10,000 10,000 5,012 5,0120------------ ------------ ------------ ------------ ------------ ------------ ------------*70,548 47,836 45,000 45,000 14,078 14,0780313-0000-338.00-00 PILOT TRANSFERS IN112,116000000------------ ------------ ------------ ------------ ------------ ------------ ------------*112,116000000313-0000-360.00-00 MISCELLANEOUS REVENUE000 26,044000------------ ------------ ------------ ------------ ------------ ------------ ------------*00026,044000313-0000-361.00-00 INTEREST EARNINGS50- 28501411411410------------ ------------ ------------ ------------ ------------ ------------ ------------*50- 28501411411410313-0000-391.05-05 SALE OF HALL OF FAME000 248,724000------------ ------------ ------------ ------------ ------------ ------------ ------------*000 248,724000------------ ------------ ------------ ------------ ------------ ------------ ------------** HALL OF FAME DEBT SERVICE1,544,126 868,192 1,258,617 726,667 248,686 248,6850------------ ------------ ------------ ------------ ------------ ------------ ------------*** HALL OF FAME DEBT SERVICE1,544,126 868,192 1,258,617 726,667 248,686 248,6850161 City of South Bend, Indiana 2019 Budget Fund 351 - 2018 TIF Park Bond Debt Service Reserve Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - - - - 1,000 1,000 1,000 1,000 1,000 1,000 - Bond Proceeds - - 993,495 993,495 - - - - - (993,495) -100% Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue - - 993,495 993,495 1,000 1,000 1,000 1,000 1,000 (992,495) -100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - - - - - - - - - - Capital - - - - - - - - - - - Total Expenditures - - - - - - - - - - - Net Surplus / (Deficit)- - 993,495 993,495 1,000 1,000 1,000 1,000 1,000 Beginning Cash Balance - - - 993,495 994,495 995,495 996,495 997,495 Cash Reserve Cash Adjustments - - - - - - - - Ending Cash Balance - - 993,495 994,495 995,495 996,495 997,495 998,495 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances: 100% debt service reserve per bond covenants This fund is used to hold the debt service reserve for the Redevelopment District Bonds, Series 2018 (debt schedule #169). The bonds were issued for the purpose of funding renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area. The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into this fund per the bond agreement. The remaining $10,825,000 was deposited into Fund 452 (2018 TIF Park Bond Capital) and will be used towards the approved capital projects (see Fund 452). The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used to pay principal and interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is due August 1, 2018 and the final payment is due February 1, 2033. At the time of issuance, $993,495 was deposited into this fund to be held as a reserve. 162 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue2018 TIF PARK BOND DEBT351-0000-361.00-00 INTEREST EARNINGS000000 1,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------*0000001,000351-0000-393.00-00 DEBT PROCEEDS000 993,495 993,495 993,4950------------ ------------ ------------ ------------ ------------ ------------ ------------*000 993,495 993,495 993,4950------------ ------------ ------------ ------------ ------------ ------------ ------------** 2018 TIF PARK BOND DEBT000 993,495 993,495 993,495 1,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** 2018 TIF PARK BOND DEBT000 993,495 993,495 993,495 1,000 163 City of South Bend, Indiana 2019 Budget Fund 377 - Professional Sports Development Fund Type Debt Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes 760,390 409,659 600,000 - - - - - - (600,000) -100% Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 2,584 1,308 2,000 37 2,000 - - - - - 0% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 44,981 43,416 18,000 - 18,000 - - - - - 0% Transfers In - - - - 525,000 - - - - 525,000 - Total Revenue 807,955 454,383 620,000 37 545,000 - - - - (75,000) -12% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal 730,000 750,000 770,000 435,000 345,000 - - - - (425,000) -55% Interest & Fees 108,051 77,955 44,870 27,190 9,770 - - - - (35,100) -78% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 838,051 827,955 814,870 462,190 354,770 - - - - (460,100) -56% Capital - - - - - - - - - - - Total Expenditures 838,051 827,955 814,870 462,190 354,770 - - - - (460,100) -56% Net Surplus / (Deficit)(30,096) (373,572) (194,870) (462,153) 190,230 - - - - Beginning Cash Balance 426,724 396,580 23,743 (171,127) 19,103 19,103 19,103 19,103 Cash Reserve Cash Adjustments (48) 734 - - - - - - Ending Cash Balance 396,580 23,743 (171,127) 19,103 19,103 19,103 19,103 19,103 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement This fund was established in 2010 to collect reserve monies as stipulated in the 2010 Coveleski Stadium Recovery Zone Economic Development Bond covenants (debt schedule 81). This fund collects a special tax which is used primarily for debt service and improvements at the Four Winds Field (Coveleski) baseball stadium. South Bend’s Professional Sports Development Area (PSDA) was formed in 1997. The Indiana Department of Revenue collects a portion of state sales and income taxes generated in the PSDA and remits them to St. Joseph County, which issues a check to the city of South Bend. This fund is used to pay debt service on the 2010 Four Winds Field (Coveleski Stadium Bonds) with the final payment due on January 15, 2019. In addition, the final payment of $100,000 on a five-year commitment for the Synagogue Building at Four Winds Field will be made in 2018. After the 2010 Coveleski Stadium Recovery Zone Economic Development Bonds are paid off, the cash balance in the Coveleski Stadium Debt Service Reserve Fund (317) will be transferred into this fund during 2019. Any cash reserves in the fund after the debt is paid off can be used for capital projects within the PSDA district. Will transfer ending balance in this fund to fund that helped cover 2018 budget shortfall. Effective January 1, 2013, this fund no longer collects hotel/motel tax allocations from St. Joseph County for payment to the Hall of Fame, but still receives funding from the State for PSDA on a monthly basis. The PSDA area includes Four Winds field, Century Center, MPAC and Studebaker National Museum. The Professional Sports Development Area (PSDA) revenue is projected to end in August 2018. 164 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresPROF.SPORTS DEVLOP (PSDF)377-0401-452.38-01 PRINCIPAL630,000 650,000 670,000 670,000 670,000 335,000 345,000LEVEL TEXTTEXT AMTBUDG DS-081 2010 COVELESKI STADIUM BOND PRINCIPAL345,000FINAL PRINCIPAL PAYMENT DUE 1/15/19345,000377-0401-452.38-02 INTEREST107,251 77,155 44,070 44,070 44,070 26,390 8,970LEVEL TEXTTEXT AMTBUDG DS-081 2010 COVELESKI STADIUM BONDS INTEREST8,970FINAL PAYMENT DUE 1/15/198,970377-0401-452.38-03 PAYING AGENT FEES800800800800800800800LEVEL TEXTTEXT AMTBUDG PAYING AGENT FEES800BOND ADMIN FEES FROM US BANK; PAID EACH YEAR800------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES738,051 727,955 714,870 714,870 714,870 362,190 354,770------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER738,051 727,955 714,870 714,870 714,870 362,190 354,770 165 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures377-1001-452.38-01 PRINCIPAL100,000 100,000 100,000 100,000 100,000 100,0000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES100,000 100,000 100,000 100,000 100,000 100,0000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD ENGAGEMENT100,000 100,000 100,000 100,000 100,000 100,0000------------ ------------ ------------ ------------ ------------ ------------ ------------*** PROF.SPORTS DEVLOP (PSDF)838,051 827,955 814,870 814,870 814,870 462,190 354,770 166 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenuePROF.SPORTS DEVLOP (PSDF)377-0000-335.10-00 PROF SPORTS DEV AREA760,390 409,659 600,000 600,000000LEVEL TEXTTEXT AMTBUDG PSDA REVENUE FROM SALES AND INCOME TAX WITHHELDIN THE ALLOCATION AREA. AMOUNTS BASED ON REVENUETRENDS. COVELESKI STADIUM, CENTURY CENTER, MPAC,AND STUDEBAKER NATIONAL MUSEUM ARE INCLUDED IN THESOUTH BEND PSDA DISTRICT. PSDA TAX REVENUE ENDS IN2018, WHICH IS 20 YEARS AFTER ADOPTION OF THESTATE BILL------------ ------------ ------------ ------------ ------------ ------------ ------------*760,390 409,659 600,000 600,000000377-0000-360.00-00 MISCELLANEOUS REVENUE44,981 43,416 18,000 18,000 7,4310 18,000LEVEL TEXTTEXT AMTBUDG 2010 COVELESKI STADIUM BONDS 45% INTEREST REBATE18,000LESS SEQUESTRATION18,000------------ ------------ ------------ ------------ ------------ ------------ ------------*44,981 43,416 18,000 18,000 7,4310 18,000377-0000-361.00-00 INTEREST EARNINGS2,584 1,308 2,000 2,0003737 2,000LEVEL TEXTTEXT AMTBUDG INTEREST EARNINGS BASED ON TRENDS2,0002,000------------ ------------ ------------ ------------ ------------ ------------ ------------*2,584 1,308 2,000 2,0003737 2,000377-0000-392.00-00 INTERFUND TRANSFER IN000000 525,000LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER FROM 317-1001-460.50-02525,000CLOSE DEBT SERVICE FUND 317 WHEN DEBT IS PAID OFF525,000------------ ------------ ------------ ------------ ------------ ------------ ------------*000000 525,000------------ ------------ ------------ ------------ ------------ ------------ ------------** PROF.SPORTS DEVLOP (PSDF)807,955 454,383 620,000 620,000 7,46837 545,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** PROF.SPORTS DEVLOP (PSDF)807,955 454,383 620,000 620,000 7,46837 545,000 167 City of South Bend, Indiana 2019 Budget Fund 404 - County Option Income Tax Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Local Income Taxes 9,454,023 10,459,265 10,906,293 6,886,587 12,148,294 12,512,743 12,888,125 13,274,769 13,673,012 1,242,001 11% Interest Earnings 97,589 82,414 95,000 70,852 95,000 95,000 95,000 95,000 95,000 - 0% Other Income 876,349 523,163 501,534 80,868 60,000 40,000 24,000 24,000 28,000 (441,534) -88% Transfers In 3,039 - 324,171 324,171 830,000 - - - - 505,829 156% Total Revenue 10,431,000 11,064,842 11,826,998 7,362,478 13,133,294 12,647,743 13,007,125 13,393,769 13,796,012 1,306,296 11% Expenditures by Dept Goodwill Strategic Outreach - - 150,000 91,000 130,000 130,000 - - - (20,000) -13% Election Costs - - - - 120,000 - - - 126,000 120,000 - Debt Service & Other 2,046,017 1,001,899 1,644,112 587,707 1,758,740 1,627,407 1,454,973 581,601 237,591 114,628 7% South Bend Art Museum 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 - 0% Studebaker Museum 267,985 273,014 277,864 138,933 279,622 279,622 279,622 279,622 279,622 1,758 1% Light Up South Bend 306,431 150,573 234,202 9,287 200,000 200,000 200,000 200,000 200,000 (34,202) -15% Street Department Paving - - - - 1,937,750 - - - - 1,937,750 - Local Roads & Streets 304,094 291,639 13,353 12,755 - - - - - (13,353) -100% Utilities & Services 3,382,764 3,444,906 2,525,800 1,512,391 2,442,210 2,442,210 2,442,210 2,442,210 2,442,210 (83,590) -3% Curb & Sidewalk 1,500,000 1,677,224 1,500,000 750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 0% Information Technology 3,143,156 636,651 614,958 2,874 629,162 633,414 600,000 600,000 - 14,204 2% Police Department 1,112,564 1,285,545 1,229,400 682,104 - 1,418,998 1,418,998 1,418,998 1,418,998 (1,229,400) -100% Fire Department & EMS 210,747 228,845 277,855 91,882 915,760 4,312,479 3,546,663 4,402,779 3,611,324 637,905 230% Neighborhood Engage.647,997 396,224 1,512,429 99,812 1,884,000 1,884,000 1,834,000 1,834,000 1,834,000 371,571 25% Community Investment - 350,347 1,650 - 20,000 - - - - 18,350 1112% Parks Administration - 1,415,007 1,287,600 643,800 400,000 1,384,971 1,384,971 1,384,971 1,384,971 (887,600) -69% Corridor Ambassadors - 143,902 140,000 184,453 351,050 351,050 351,050 351,050 351,050 211,050 151% Vacant & Abandoned 616,756 15,200 527,450 - 500,000 500,000 500,000 500,000 500,000 (27,450) -5% Total Expenditures 13,603,511 11,375,975 12,001,673 4,871,998 13,133,294 16,729,151 15,577,487 15,560,231 13,950,766 1,131,621 9% Expenditures by Type Personnel Salaries & Wages 291,039 - - - - - - - - - - Fringe Benefits 112,652 - - - - - - - - - - Total Personnel 403,691 - - - - - - - - - - Supplies 770,006 892,386 827,697 385,662 140,000 829,598 829,598 829,598 829,598 (687,697) -83% Services & Charges Professional Services 1,465,713 723,673 1,457,353 54,485 830,000 810,000 810,000 810,000 210,000 (627,353) -43% Printing & Advertising 1,739 1,701 - - - - - - - - - Utilities 1,541,784 1,578,568 1,652,000 856,414 1,570,000 1,570,000 1,570,000 1,570,000 1,570,000 (82,000) -5% Education & Training 8,502 12,430 - - - - - - - - - Travel 13,074 - - - - - - - - - - Repairs & Maintenance 2,433,438 1,663,859 1,324,218 854,027 611,390 1,340,790 1,340,790 1,340,790 1,340,790 (712,828) -54% Other Interfund Allocations 519,600 - - - - - - - - - - Debt Service Principal 2,213,678 1,224,069 993,679 488,968 1,603,620 1,482,828 1,292,763 431,697 95,438 609,941 61% Interest & Fees 348,865 65,722 60,933 32,088 44,282 37,993 22,210 9,904 2,153 (16,651) -27% Grants & Subsidies 553,857 530,874 1,344,575 282,055 1,739,991 1,739,991 1,739,991 1,739,991 1,739,991 395,416 29% Insurance 8,220 7,140 6,873 3,438 8,631 8,631 8,631 8,631 8,631 1,758 26% Other Services & Charges 1,584,370 1,028,720 1,112,900 512,475 1,401,870 1,281,870 1,151,870 1,151,870 1,277,870 288,970 26% Transfers Out 1,500,000 3,442,578 2,787,600 1,393,800 4,753,510 7,197,450 6,431,634 7,287,750 6,496,295 1,965,910 71% Total Services & Charges 12,192,840 10,279,335 10,740,131 4,477,750 12,563,294 15,469,553 14,367,889 14,350,633 12,741,168 1,823,163 17% Capital 236,974 204,255 433,845 8,585 430,000 430,000 380,000 380,000 380,000 (3,845) -1% Total Expenditures 13,603,511 11,375,975 12,001,673 4,871,998 13,133,294 16,729,151 15,577,487 15,560,231 13,950,766 1,131,621 9% Net Surplus / (Deficit) (3,172,511) (311,133) (174,675) 2,490,480 - (4,081,408) (2,570,362) (2,166,462) (154,754) Beginning Cash Balance 12,066,548 8,935,608 8,614,576 8,439,901 8,439,901 4,358,492 1,788,131 (378,332) Cash Reserve Cash Adjustments 41,571 (9,899) - - - - - - Ending Cash Balance 8,935,608 8,614,576 8,439,901 8,439,901 4,358,492 1,788,131 (378,332) (533,086) Cash Reserves Target 6,801,756 5,687,988 6,000,837 6,566,647 8,364,576 7,788,744 7,780,116 6,975,383 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 50% of Annual expenditures This fund accounts for the receipt and expense of County Option Income Tax (COIT). Funds are used to items such as debt service payments, certain organizations grants and operational subsidies, capital expenditures and other uses as deemed by the Mayor and Council. This fund receives County Option Income Tax (COIT) revenue. The revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). 168 City of South Bend, Indiana2019 BudgetFund 404 - County Option Income TaxFive-Year Capital Improvement PlanFunding 2019ForecastNameSource Budget 2020202120222023TotalJustificationReplacement Capital- - - - - - - - - - - - - Total Replacement Capital- - - - - - Project CapitalLandCash200,000 200,000 200,000 200,000 200,000 1,000,000 Property acquisition for DCIComplete Streets Transportation ProjectsCash180,000 180,000 180,000 180,000 180,000 900,000 Cemetery ImprovementsCash50,000 50,000 - - - 100,000 - - - - - - - - - Total Project Capital430,000 430,000 380,000 380,000 380,000 2,000,000 Minimum Thresholds:Total Capital430,000 430,000 380,000 380,000 380,000 2,000,000 Equipment $10,000 | Buildings $100,000Explain Significant Spending on Capital Projects Below:169 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-0672-415.43-08 COMPUTER EQUIP. & NETWORK0 24,86800000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL0 24,86800000------------ ------------ ------------ ------------ ------------ ------------ ------------** INFORMATION TECHNOLOGY3,143,156 636,651 600,000 614,958 2,873 2,874 629,162 170 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-0801-421.22-01 C.S. GASOLINE437,339 488,664 500,000 500,000 342,512 289,0030LEVEL TEXTTEXT AMTBUDG POLICE DEPT GASOLINEMOVED TO 101-0801-421.22-01 IN 2019------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES437,339 488,664 500,000 500,000 342,512 289,0030404-0801-421.31-15 GOODWILL STRATEGIC UNIT00 150,0000000404-0801-421.36-03 AUTO EQUIPMENT R&M575,152 778,794 729,400 729,400 457,221 393,1010LEVEL TEXTTEXT AMTBUDG POLICE DEPARTMENT AUTO REPAIR COSTSMOVED TO 101-0801-421-36-03 IN 2019404-0801-421.36-04 COMPUTER EQUIP R&M100,073 18,08700000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES675,225 796,881 879,400 729,400 457,221 393,1010------------ ------------ ------------ ------------ ------------ ------------ ------------** POLICE DEPARTMENT1,112,564 1,285,545 1,379,400 1,229,400 799,733 682,1040171 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-0901-422.22-01 C.S. GASOLINE112,504 136,507 166,390 166,390 105,403 91,8820LEVEL TEXTTEXT AMTBUDG FIRE DEPARTMENT GASOLINEMOVED TO 101-0901-422.22-01------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES112,504 136,507 166,390 166,390 105,403 91,8820404-0901-422.36-03 AUTO EQUIPMENT R&M98,243 92,338 111,465 111,465000LEVEL TEXTTEXT AMTBUDG FIRE FLEET MAINT COSTS MOVED TO 101-0901-422.36-03------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES98,243 92,338 111,465 111,465000404-0901-422.50-02 INTERFUND TRANSFER OUT000000 915,760LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 287-0000-392.00-00545,695SUBSIDIZE EMS CAPITAL FUND2019 TRANSFER TO 288-0000-392.00-00370,065SUBSIDIZE EMS OPERATING FUND915,760------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000000 915,760------------ ------------ ------------ ------------ ------------ ------------ ------------** FIRE DEPT210,747 228,845 277,855 277,855 105,403 91,882 915,760 172 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-1001-460.31-06 OTHER PROFESSIONAL SVCS 220,99700 20,000 2,084 1,6680404-1001-460.38-01 PRINCIPAL0 7,45300000404-1001-460.39-30 GRANTS AND SUBSIDIES200,000 200,000 1,008,584 1,008,584 352,313 81,559 1,404,000LEVEL TEXTTEXT AMTBUDG WEST SIDE MAIN STREETS FACADE MATCHING GRANTS200,000LINDEN AVENUE MATCHING FACADE GRANTS75,000NEIGHBORHOOD STRATEGY IMPLEMENTATION - OWNER600,000OCCUPIED HOUSING REHABSMALL BUSINESS ASSISTANCE29,000WORKFORCE DEVELOPMENT500,0001,404,000404-1001-460.39-79 NEIGHBORHOOD PARTNERSHIPS 118,124 9,385 50,000 50,000 8,000 8,000 50,000LEVEL TEXTTEXT AMTBUDG WEST SIDE MAIN STREETS IMPLEMENTATION50,00050,000404-1001-460.39-89 MISC CHARGES & SVCS7,045000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES546,166 216,838 1,058,584 1,078,584 362,397 91,227 1,454,000404-1001-460.41-01 LAND27,550577 115,000 151,485 5,380 4,810 200,000LEVEL TEXTTEXT AMTBUDG PROPERTY ACQUISITION200,000200,000404-1001-460.42-01 LAND IMPROVEMENTS000 11,49300 50,000LEVEL TEXTTEXT AMTBUDG CITY CEMETERY IMPROVEMENTS50,000(FORMERLY IN 408-1001-460.42-01)50,000404-1001-460.42-03 STREETS AND ALLEYS74,281 178,811 180,000 270,867 6,273 3,776 180,000LEVEL TEXTTEXT AMTBUDG COMPLETE STREETS TRANSPORTATION PROJECTS180,000180,000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL101,831 179,388 295,000 433,845 11,653 8,585 430,000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD ENGAGEMENT647,997 396,226 1,353,584 1,512,429 374,050 99,812 1,884,000 173 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-1050-452.50-02 INTERFUND TRANSFER OUT0 350,34700000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES0 350,34700000404-1050-460.31-06 OTHER PROFESSIONAL SVCS000000 20,000LEVEL TEXTTEXT AMTBUDG 2020 CENSUS OUTREACH20,00020,000404-1050-460.39-64 PROPERTY MANAGEMENT000 1,650000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES000 1,65000 20,000------------ ------------ ------------ ------------ ------------ ------------ ------------** COMMUNITY INVESTMENT0 350,3470 1,65000 20,000 174 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-1100-452.50-02 INTERFUND TRANSFER OUT0 1,415,007 1,287,600 1,287,600 643,800 643,800 400,000LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 201-0000-392.00-00400,000AMOUNT REQUESTED TO COVER OPERATIONS400,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES0 1,415,007 1,287,600 1,287,600 643,800 643,800 400,000------------ ------------ ------------ ------------ ------------ ------------ ------------** ADMINISTRATION0 1,415,007 1,287,600 1,287,600 643,800 643,800 400,000 175 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-1101-460.39-79 NEIGHBORHOOD PARTNERSHIPS0 143,902 140,000 140,000 236,783 184,453 351,050LEVEL TEXTTEXT AMTBUDG CORRIDORS AMBASSADOR PROGRAM - BLOCK BY BLOCK351,050351,050------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 143,902 140,000 140,000 236,783 184,453 351,050------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE0 143,902 140,000 140,000 236,783 184,453 351,050 176 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures404-1201-415.39-87 VACANT & ABANDONED616,756 15,200 500,000 527,45000 500,000LEVEL TEXTTEXT AMTBUDG V&A DEMOLITIONS - WAS IN EDIT FUND500,000408-1201-415-39-89 IN 2017ACCOUNT TO BE MANAGED BY CODE ENFORCEMENT IN 2018500,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES616,756 15,200 500,000 527,45000 500,000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD CODE ENF.616,756 15,200 500,000 527,45000 500,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** C.O.I.T.13,603,511 11,375,977 11,476,215 12,001,673 5,852,631 4,871,998 13,133,294 177 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueC.O.I.T.404-0000-316.00-00 COUNTY OPTION INC. TAX 9,454,023 10,459,265 10,906,293 10,906,293 7,795,445 6,886,587 12,148,294LEVEL TEXTTEXT AMTBUDG PER DLGF ESTIMATE 8-10-1812,148,29412,148,294------------ ------------ ------------ ------------ ------------ ------------ ------------*9,454,023 10,459,265 10,906,293 10,906,293 7,795,445 6,886,587 12,148,294404-0000-360.00-00 MISCELLANEOUS REVENUE526 9,47600000------------ ------------ ------------ ------------ ------------ ------------ ------------*5269,47600000404-0000-361.00-00 INTEREST EARNINGS97,589 82,414 95,000 95,000 103,869 70,852 95,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST ON FUND BALANCES95,00095,000------------ ------------ ------------ ------------ ------------ ------------ ------------*97,589 82,414 95,000 95,000 103,869 70,852 95,000404-0000-380.10-13 TELEPHONE122,433 33,85200000404-0000-380.10-80 IT ALLOCATION FEE430,332000000404-0000-380.10-82 BECKS LAKE REIMBURSEMENT0 283,43200 149,91200404-0000-380.10-83 INSURANCE CLAIM0 67,66100000404-0000-380.10-86 ENERGY REBATES000 15,453 15,453 15,4530404-0000-380.10-99 MISC. REIMBURSEMENTS76,65510000000------------ ------------ ------------ ------------ ------------ ------------ ------------*629,420 385,0450 15,453 165,365 15,4530404-0000-392.00-00 INTERFUND TRANSFER IN3,03900 324,171 324,171 324,171 830,000LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER FROM 279-0701-419.50-02600,000TO COVER COST OF ERP SOFTWARE IMPLEMENTATION2019 TRANSFER FROM 210-1002-460-50.02230,000COVER COST OF VACANT & ABANDONDED DEMOS830,000------------ ------------ ------------ ------------ ------------ ------------ ------------*3,03900 324,171 324,171 324,171 830,000404-0000-399.02-06 PRINCIPAL INCOME238,173 126,142 610,131 486,081 99,017 65,415 60,000LEVEL TEXTTEXT AMTBUDG DS-082 2010 INTERFUND LOAN 404 TO 410 178 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueDEBT SERVICE PAYMENT 01/10/1915,000DEBT SERVICE PAYMENT 04/10/1915,000DEBT SERVICE PAYMENT 07/10/1915,000DEBT SERVICE PAYMENT 10/10/1915,000REPAYMENT FROM 410-1002-460.38-0160,000------------ ------------ ------------ ------------ ------------ ------------ ------------*238,173 126,142 610,131 486,081 99,017 65,415 60,000------------ ------------ ------------ ------------ ------------ ------------ ------------** C.O.I.T.10,422,770 11,062,342 11,611,424 11,826,998 8,487,867 7,362,478 13,133,294 179 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue404-0602-368.85-01 LAMPOST PROGRAM8,230 2,50000000------------ ------------ ------------ ------------ ------------ ------------ ------------*8,230 2,50000000------------ ------------ ------------ ------------ ------------ ------------ ------------** ENGINEERING8,230 2,50000000------------ ------------ ------------ ------------ ------------ ------------ ------------*** C.O.I.T.10,431,000 11,064,842 11,611,424 11,826,998 8,487,867 7,362,478 13,133,294 180 City of South Bend, Indiana 2019 Budget Fund 406 - Cumulative Capital Development Fund Type Capital Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes 440,887 436,823 436,330 239,982 436,330 400,000 400,000 400,000 400,000 - 0% Local Income Taxes - - - - - - - - - - - Other Taxes 37,227 38,286 37,100 18,718 34,014 10,000 5,000 - - (3,086) -8% Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 3,937 3,875 5,700 3,928 3,100 3,100 3,100 3,100 3,100 (2,600) -46% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 53,040 - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 535,091 478,984 479,130 262,628 473,444 413,100 408,100 403,100 403,100 (5,686) -1% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal 512,847 428,124 447,941 227,447 488,053 499,390 318,328 300,324 201,593 40,112 9% Interest & Fees 13,890 10,117 11,259 6,391 44,068 32,731 21,675 12,720 3,725 32,809 291% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 526,737 438,241 459,200 233,838 532,121 532,121 340,003 313,044 205,318 72,921 16% Capital - - - - 286,000 - - - - 286,000 - Total Expenditures 526,737 438,241 459,200 233,838 818,121 532,121 340,003 313,044 205,318 358,921 78% Net Surplus / (Deficit) 8,354 40,743 19,930 28,790 (344,677) (119,021) 68,097 90,056 197,782 Beginning Cash Balance 571,090 579,295 622,016 641,946 297,269 178,249 246,346 336,402 Cash Reserve Cash Adjustments (148) 1,978 - - - - - - Ending Cash Balance 579,295 622,016 641,946 297,269 178,249 246,346 336,402 534,184 Cash Reserves Target 131,684 109,560 114,800 204,530 133,030 85,001 78,261 51,329 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 25% of Annual expenditures This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. 2019 includes a one time spend down in cash to cover costs of the My SB Parks & Trails project at Howard Park. 2019 also includes an additional 15 hybrid police vehicles to replace older patrol cars. This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property tax is a special tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. 181 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresCUMULATIVE CAPITAL DEVEL406-0401-415.38-01 PRINCIPAL512,847 428,124 447,941 447,941 419,194 227,447 488,053LEVEL TEXTTEXT AMTBUDG DS-140 2015 VEHICLE/EQUIP LEASE #1 - POLICE161,220DS-149 2016 VEHICLE EQUIP LEASE #1 - POLICE51,955DS-171 2018 VEHICLE/EQUIP LEASE #1 - POLICE190,1572019 POLICE VEHICLE LEASE - ESTIMATE15 VEHICLES X $30,000 = $450,00084,721AT 3% INTEREST RATE OVER 5 YEARS488,053406-0401-415.38-02 INTEREST13,890 10,117 11,259 11,259 9,874 6,391 44,068LEVEL TEXTTEXT AMTBUDG DS-140 2015 VEHICLE/EQUIP LEASE #1 - POLICE3,940DS-149 2016 VEHICLE EQUIP LEASE #1 - POLICE1,963DS-171 2018 VEHICLE/EQUIP LEASE #1 - POLICE25,2962019 POLICE VEHICLE LEASE - ESTIMATE15 VEHICLES X $30,000 = $450,00012,869AT 3% INTEREST RATE OVER 5 YEARS44,068------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES526,737 438,241 459,200 459,200 429,068 233,838 532,121------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER526,737 438,241 459,200 459,200 429,068 233,838 532,121 182 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures406-1101-452.42-01 LAND IMPROVEMENTS000000 286,000LEVEL TEXTTEXT AMTBUDG HOWARD PARK RENOVATIONS - MY SB PARKS AND TRAILS286,000286,000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000000 286,000------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE000000 286,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** CUMULATIVE CAPITAL DEVEL526,737 438,241 459,200 459,200 429,068 233,838 818,121 183 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueCUMULATIVE CAPITAL DEVEL406-0000-311.00-00 GENERAL PROPERTY TAX440,887 436,823 419,000 436,330 239,982 239,982 436,330LEVEL TEXTTEXT AMTBUDG PROPERTY TAX ESTIMATE436,330436,330------------ ------------ ------------ ------------ ------------ ------------ ------------*440,887 436,823 419,000 436,330 239,982 239,982 436,330406-0000-312.02-00 AUTO EXCISE29,668 31,219 29,500 29,500 15,432 15,432 25,909LEVEL TEXTTEXT AMTBUDG BASED ON 8-3-18 ESTIMATE FROM DLGF25,909RECEIVED IN JUNE AND DECEMBER25,909406-0000-312.03-00 COMMERCIAL VEHICLE TAX7,559 7,067 7,600 7,600 3,286 3,286 8,105LEVEL TEXTTEXT AMTBUDG BASED ON 8-3-18 ESTIMATE FROM DLGF8,105RECEIVED IN JUNE AND DECEMBER8,105------------ ------------ ------------ ------------ ------------ ------------ ------------*37,227 38,286 37,100 37,100 18,718 18,718 34,014406-0000-338.00-00 PILOT TRANSFERS IN53,040000000------------ ------------ ------------ ------------ ------------ ------------ ------------*53,040000000406-0000-361.00-00 INTEREST EARNINGS3,937 3,875 3,100 5,700 5,583 3,928 3,100LEVEL TEXTTEXT AMTBUDG INTEREST EARNDED ON FUND BALANCES3,1003,100------------ ------------ ------------ ------------ ------------ ------------ ------------*3,937 3,875 3,100 5,700 5,583 3,928 3,100------------ ------------ ------------ ------------ ------------ ------------ ------------** CUMULATIVE CAPITAL DEVEL535,091 478,984 459,200 479,130 264,283 262,628 473,444------------ ------------ ------------ ------------ ------------ ------------ ------------*** CUMULATIVE CAPITAL DEVEL535,091 478,984 459,200 479,130 264,283 262,628 473,444 184 City of South Bend, Indiana 2019 Budget Fund 407 - Cumulative Capital Improvement Fund Type Capital Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes 407,727 395,915 250,500 111,715 207,296 186,566 167,910 151,119 136,007 (43,204) -17% Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 2,537 3,174 3,000 2,576 3,000 3,000 3,000 3,000 3,000 - 0% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 25,000 25,000 25,000 - 25,000 - - - - - 0% Transfers In - - - - - - - - - - - Total Revenue 435,264 424,089 278,500 114,291 235,296 189,566 170,910 154,119 139,007 (43,204) -16% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal 345,000 356,250 - - - - - - - - - Interest & Fees 23,250 15,800 1,000 - - - - - - (1,000) -100% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - 249,500 249,500 - - - - - (249,500) -100% Total Services & Charges 368,250 372,050 250,500 249,500 - - - - - (250,500) -100% Capital Land - - - - - - - - - - - Land Improvements - - 28,000 - 28,000 287,000 - - - - 0% Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital - - 28,000 - 28,000 287,000 - - - - 0% Total Expenditures 368,250 372,050 278,500 249,500 28,000 287,000 - - - (250,500) -90% Net Surplus / (Deficit)67,014 52,039 - (135,209) 207,296 (97,434) 170,910 154,119 139,007 Beginning Cash Balance 310,758 377,581 430,948 430,948 638,244 540,811 711,720 865,839 Cash Reserve Cash Adjustments (191) 1,328 - - - - - - Ending Cash Balance 377,581 430,948 430,948 638,244 540,811 711,720 865,839 1,004,846 Cash Reserves Target 92,063 93,013 69,625 7,000 71,750 - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 25% of Annual expenditures This fund is used to pay debt service on a Century Center bond. The final payment on the 2011 Century Center Bond Refunding was due February 1, 2018. After the Century Center bond is paid off, the fund will be used to help in financing the My SB Parks and Trails project that is being managed by the Venues, Parks & Arts Department. The final payment ($150,000) of hotel/motel tax revenue will be in 2017. This fund receives revenues from cigarette tax only beginning in 2018. 185 City of South Bend, Indiana2019 BudgetFund 407 - Cumulative Capital ImprovementFive-Year Capital Improvement PlanFunding 2019ForecastNameSource Budget 2020202120222023TotalJustificationReplacement Capital- - - - - - - - - - - - - Total Replacement Capital- - - - - - Project CapitalMy SB Parks & Trails Projects (Howard Park)287,000 287,000 - - - 574,000 - - - - - - - - - - - Total Project Capital287,000 287,000 - - - 574,000 Minimum Thresholds:Total Capital287,000 287,000 - - - 574,000 Equipment $10,000 | Buildings $100,000Explain Significant Spending on Capital Projects Below:186 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresCUMULATIVE CAPITAL IMPROV407-0401-415.37-11 CAPITAL LEASE PRINCIPAL 345,000 356,250 245,00000 245,0000407-0401-415.37-12 CAPITAL LEASE INTEREST23,250 15,000 4,50000 4,5000407-0401-415.38-03 PAYING AGENT FEES0800 1,000 1,000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES368,250 372,050 250,500 1,0000 249,5000407-0401-415.50-02 INTERFUND TRANSFER OUT000 249,500 249,50000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000 249,500 249,50000------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER368,250 372,050 250,500 250,500 249,500 249,5000187 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures407-1101-452.42-01 LAND IMPROVEMENTS00 28,000 28,00000 28,000LEVEL TEXTTEXT AMTBUDG MY SB PARKS & TRAILS IMPROVEMENTS28,00028,000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL00 28,000 28,00000 28,000------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE00 28,000 28,00000 28,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** CUMULATIVE CAPITAL IMPROV368,250 372,050 278,500 278,500 249,500 249,500 28,000 188 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueCUMULATIVE CAPITAL IMPROV407-0000-317.00-00 HOTEL/MOTEL TAX150,000 150,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------*150,000 150,00000000407-0000-335.04-00 CIGAR. TAX DIST.-C.C.I.F. 257,727 245,915 250,500 250,500 111,715 111,715 207,296LEVEL TEXTTEXT AMTBUDG CIGARETTE TAX DISTRIBUTIONS FROM STATE OF INDIANA207,296ON A SEMI-ANNUAL BASIS. PER CAPITA FORMULA.PER 8-3-18 ESTIMATE FROM DLGFDISTRIBUTIONS RECEIVED IN JUNE AND DECEMBER207,296------------ ------------ ------------ ------------ ------------ ------------ ------------*257,727 245,915 250,500 250,500 111,715 111,715 207,296407-0000-361.00-00 INTEREST EARNINGS2,537 3,174 3,000 3,000 3,423 2,576 3,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST EARNED ON FUND BALANCES3,0003,000------------ ------------ ------------ ------------ ------------ ------------ ------------*2,537 3,174 3,000 3,000 3,423 2,576 3,000407-0000-362.00-00 RENTAL OF PROPERTY25,000 25,000 25,000 25,000 25,0000 25,000LEVEL TEXTTEXT AMTBUDG SOUTH BEND COMMUNITY SCHOOL CORPORATION25,000BILL ANNUALLY25,000------------ ------------ ------------ ------------ ------------ ------------ ------------*25,000 25,000 25,000 25,000 25,0000 25,000------------ ------------ ------------ ------------ ------------ ------------ ------------** CUMULATIVE CAPITAL IMPROV435,264 424,089 278,500 278,500 140,138 114,291 235,296------------ ------------ ------------ ------------ ------------ ------------ ------------*** CUMULATIVE CAPITAL IMPROV435,264 424,089 278,500 278,500 140,138 114,291 235,296 189 City of South Bend, Indiana 2019 Budget Fund 408 - Economic Development Income Tax Fund Type Special Revenue Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Local Income Taxes 9,594,602 10,433,361 10,720,965 6,525,010 11,632,846 11,865,503 12,102,813 12,344,869 12,591,767 911,881 9% Charges for Services 150,000 300,000 150,000 - 150,000 150,000 150,000 150,000 150,000 - 0% Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 - 0% Interest Earnings 92,820 111,297 150,000 105,969 140,000 80,000 80,000 80,000 80,000 (10,000) -7% Other Income 3,034 2,701 582,971 582,971 - - - - - (582,971) -100% Transfers In - 735,240 - - - - - - - - - Total Revenue 10,195,116 11,937,259 11,958,596 7,568,610 12,277,506 12,450,163 12,687,473 12,929,529 13,176,427 318,910 3% Expenditures by Dept Debt Service & Other 3,512,193 2,532,056 2,567,127 1,120,680 1,017,380 1,010,963 1,009,213 1,007,313 1,005,188 (1,549,747) -60% Street Department 1,853,000 1,937,750 1,937,750 968,875 - 1,937,750 1,937,750 1,937,750 1,937,750 (1,937,750) -100% PSAP - 2,020,453 2,545,506 998,035 2,857,018 2,857,018 2,857,018 2,857,018 2,857,018 311,512 12% Neighborhood Engage. 172,969 521,803 2,623,669 468,555 4,861,045 5,114,301 4,631,613 4,700,768 4,771,647 2,237,376 85% Community Investment 597,944 295,128 297,371 84,305 332,000 332,000 332,000 332,000 332,000 34,629 12% Parks Administration 19,416 1,468 21,094 - - - - - - (21,094) -100% Parks Maintenance - 57,617 - - - - - - - - - Potawatomi Zoo 92,795 100,000 100,000 100,000 - - - - - (100,000) -100% Code Enforcement 2,036,691 2,152,356 1,301,415 582,745 2,364,222 2,361,229 2,346,117 2,353,006 2,348,137 1,062,807 82% Animal Care & Control 629,368 728,865 820,662 410,331 845,841 890,671 902,354 914,729 928,502 25,179 3% Total Expenditures 8,914,376 10,347,496 12,214,594 4,733,527 12,277,506 14,503,932 14,016,066 14,102,584 14,180,242 62,912 1% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 1,718 - 83 - - - - - - (83) -100% Services & Charges Professional Services 73,451 2,534,171 3,274,815 1,120,558 3,198,018 3,198,018 3,198,018 3,198,018 3,198,018 (76,797) -2% Utilities - 12,778 10,899 440 - - - - - (10,899) -100% Repairs & Maintenance 9,531 12,715 36,351 2,544 46,000 46,000 46,000 46,000 46,000 9,649 27% Debt Service Principal 1,041,667 228,333 - 17,500 149,381 150,483 156,562 162,887 169,468 149,381 - Interest & Fees 229,901 189,975 2,000 13,961 173,568 167,725 161,645 155,320 148,739 171,568 8578% Grants & Subsidies 619,716 415,981 2,349,513 525,899 2,375,000 2,375,000 2,375,000 2,375,000 2,375,000 25,487 1% Other Services & Charges 614,610 225,728 525,230 175,617 5,000 5,000 5,000 5,000 5,000 (520,230) -99% Transfers Out 6,323,782 6,667,496 5,825,703 2,877,008 5,780,539 8,011,707 8,073,841 8,160,359 8,238,017 (45,164) -1% Total Services & Charges 8,912,658 10,287,179 12,024,511 4,733,527 11,727,506 13,953,932 14,016,066 14,102,584 14,180,242 (297,005) -2% Total Capital - 60,317 190,000 - 550,000 550,000 - - - 360,000 189% Total Expenditures 8,914,376 10,347,496 12,214,594 4,733,527 12,277,506 14,503,932 14,016,066 14,102,584 14,180,242 62,912 1% Net Surplus / (Deficit) 1,280,740 1,589,763 (255,998) 2,835,084 - (2,053,770) (1,328,593) (1,173,055) (1,003,816) Beginning Cash Balance 9,859,022 11,135,200 12,770,240 12,514,242 12,514,242 10,460,473 9,131,880 7,958,825 Cash Reserve Cash Adjustments (4,561) 45,277 - - - - - - Ending Cash Balance 11,135,200 12,770,240 12,514,242 12,514,242 10,460,473 9,131,880 7,958,825 6,955,009 Cash Reserves Target 4,457,188 5,173,748 6,107,297 6,138,753 7,251,966 7,008,033 7,051,292 7,090,121 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 50% of Annual expenditures This fund accounts for the receipt and expense of Economic Development Income Tax (EDIT) revenue. The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point) Bonds and 2015 Parks Bonds, various economic development initiatives, and operating transfers to the Department of Community Investment, Streets Department, Code Enforcement/Animal Control Department and the consolidated county-wide 911 call center. The EDIT Fund is a source of bonding capacity for the City and efforts are made to keep significant reserves in order to receive a higher credit rating and lower interest rates. The final payment of the TJX job penalty amount of $354,660 will be received in 2020. The job penalty fines were assessed because the company A.J. Wright violated its development agreement with the city, under which it benefited from a taxpayer-funded incentive package worth more than $10 million. TJX, the parent company of A.J. Wright, has been paying the job penalty fines since 2011. This fund receives Economic Development Income Tax (EDIT) revenue. The City of South Bend receives an allocated share of the 0.4% income tax on wages within St. Joseph County. 190 City of South Bend, Indiana2019 BudgetFund 408 - Economic Development Income TaxFive-Year Capital Improvement PlanFunding 2019ForecastNameSource Budget 2020202120222023TotalJustificationReplacement Capital- - - - - - - - - - - - - Total Replacement Capital- - - - - - Project CapitalProperty Acquisitions - TargetedCash550,000 550,000 - - - 1,100,000 - - - - - - - - - - - Total Project Capital550,000 550,000 - - - 1,100,000 Minimum Thresholds:Total Capital550,000 550,000 - - - 1,100,000 Equipment $10,000 | Buildings $100,000Explain Significant Spending on Capital Projects Below:191 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresEDIT408-0401-415.38-01 PRINCIPAL1,041,667 228,333 215,00000 17,500 149,381LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE - ZOO BOND144,639$4.325 MILLION AT 20 YEARS AT 4%CONTINGENCY4,742149,381408-0401-415.38-02 INTEREST228,151 188,225 169,10700 13,961 171,568LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE - ZOO BOND171,568$4.325 MILLION AT 20 YEARS AT 4%171,568408-0401-415.38-03 PAYING AGENT FEES1,750 1,750 2,000 2,00000 2,000LEVEL TEXTTEXT AMTBUDG ESTIMATED PAYING AGENT FEES - US BANK1,000ESTIMATED PAYING AGENT FEES - PARKS BOND1,0002,000408-0401-415.39-30 GRANTS AND SUBSIDIES432,987 191,075 315,000 315,000 15,0000 315,000LEVEL TEXTTEXT AMTBUDG GROW SJC ECONOMIC DEV PROGRAM-CHAMBER OF COMMERCE100,000DTSB - DOWNTOWN AMBASSADORS, BEAUTIFICATION, ETC200,000REGIONAL CITIES ORGANIZATION SUPPORT15,000315,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES1,704,555 609,383 701,107 317,000 15,000 31,461 637,949408-0401-415.50-02 INTERFUND TRANSFER OUT 1,807,638 1,922,673 1,866,020 2,250,127 1,120,680 1,089,220 379,431LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 757-1101-392.00-00379,431DS-141 2015 EDIT/PARKS BONDDEBT SERVICE PAYMENTS TO US BANK $379,431.26379,431------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES1,807,638 1,922,673 1,866,020 2,250,127 1,120,680 1,089,220 379,431------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER3,512,193 2,532,056 2,567,127 2,567,127 1,135,680 1,120,680 1,017,380 192 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-0607-431.50-02 INTERFUND TRANSFER OUT 1,853,000 1,937,750 1,937,750 1,937,750 968,875 968,8750LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 202-0000-392.00-00TO COVER OPERATING EXPS OF STREET DEPT & PAVINGMOVED TO COIT FUND 404 IN 2019------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES1,853,000 1,937,750 1,937,750 1,937,750 968,875 968,8750------------ ------------ ------------ ------------ ------------ ------------ ------------** STREET1,853,000 1,937,750 1,937,750 1,937,750 968,875 968,8750193 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-0802-423.31-07 PSAP COUNTY PAYMENT0 2,020,453 2,545,506 2,545,506 1,397,249 998,035 2,857,018LEVEL TEXTTEXT AMTBUDG PSAP PAYMENT TO SAINT JOSEPH COUNTYOPERATING & CAPITAL3,055,990LESS DEBT DEDUCTED THROUGH EDIT REVENUES198,972-APPROVED BY EXECUTIVE COMMITTEE ON 7/9/182,857,018------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 2,020,453 2,545,506 2,545,506 1,397,249 998,035 2,857,018------------ ------------ ------------ ------------ ------------ ------------ ------------** COMMUNICATION CENTER0 2,020,453 2,545,506 2,545,506 1,397,249 998,035 2,857,018 194 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1001-460.31-06 OTHER PROFESSIONAL SVCS 51,407 371,897 425,000 468,156 42,656 42,656 60,000LEVEL TEXTTEXT AMTBUDG NEIGHBOR TO NEIGHBOR ENGAGEMENT - QUALITATIVEHOUSING STUDY25,000VACANT LOT TOOL KIT CREATION35,00060,000408-1001-460.39-30 GRANTS AND SUBSIDIES96,562 124,906 1,595,416 1,934,513 518,323 425,899 2,060,000LEVEL TEXTTEXT AMTBUDG NNRO FUNDING PARTNER CONTRIBUTION75,000V&A PROGRAMS10,000NEIGHBORHOOD RESOURCES CORPORATION (NRC)50,000CITIES OF SERVICE MATCHFEDERAL LEAD GRANT MATCH350,000NEIGHBORHOOD STRATEGY IMPL.- NEW CONSTRUCTION1,000,000NEIGHBORHOOD COMMERCIAL FACADE MATCHING GRANT200,000MIAMI/MISHAWAKA AVENUENEIGHBORHOOD COMMERCIAL FACADE MATCHING GRANT100,000PORTAGE AVENUEEVICTION LEGAL DEFENSE FUND SUPPORT PILOT5,000RESIDENT LEGAL ASSISTANCE PROGRAM70,000DEVELOPMENT MATCHING GRANTS200,0002,060,000408-1001-460.39-58 HISTORIC PRESERVATION25,000 25,000 30,000 31,000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES172,969 521,803 2,050,416 2,433,669 560,979 468,555 2,120,000408-1001-460.41-01 LAND00 140,000 140,00000 550,000LEVEL TEXTTEXT AMTBUDG PROPERTY ACQUISITION - TARGETED550,000550,000408-1001-460.42-01 LAND IMPROVEMENTS00 50,000 50,000000LEVEL TEXTTEXT AMTBUDG CITY CEMETERY IMPROVEMENTSMOVED TO 404-1001-460.42-01 IN 2019------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL00 190,000 190,00000 550,000408-1001-460.50-02 INTERFUND TRANSFER OUT000000 2,191,045LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 211-1001-392.00-002,191,045195 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresANNUAL OPERATING SUBSIDY FOR DCI ADMINISTRATION2,191,045------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000000 2,191,045------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD ENGAGEMENT172,969 521,803 2,240,416 2,623,669 560,979 468,555 4,861,045 196 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1050-452.50-02 INTERFUND TRANSFER OUT0 60,00000000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES0 60,00000000408-1050-460.23-40 SALT/ICE MELT1,7180083000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES1,7180083000408-1050-460.31-05 APPRAISAL0 29,625 40,000 40,050 5,397 5,047 40,000LEVEL TEXTTEXT AMTBUDG MISCELLANEOUS APPRAISALS40,00040,000408-1050-460.31-06 OTHER PROFESSIONAL SVCS0 1,50000000408-1050-460.31-11 LAND SURVEYS0 3,350 19,000 19,000 5,856 4,656 94,000LEVEL TEXTTEXT AMTBUDG MISCELLANEOUS SURVEYS94,00094,000408-1050-460.31-12 TITLE WORK0 6,325 12,000 13,150 5,113 4,958 12,000LEVEL TEXTTEXT AMTBUDG MISCELLANEOUS TITLE WORK12,00012,000408-1050-460.31-16 TREE MAINTENANCE0 97,500 130,000 162,500 97,500 65,000 130,000LEVEL TEXTTEXT AMTBUDG TREE MAINTENANCE - CONTRACT WITH VPA130,000130,000408-1050-460.31-25 ADVERTISEMENT FEES0 2,054 5,000 5,359424206 5,000LEVEL TEXTTEXT AMTBUDG MISCELLANEOUS LEGAL NOTICES5,0005,000408-1050-460.35-04 WATER0 12,7780 10,8996184400408-1050-460.36-01 BUILDING R&M9,531 12,715 46,000 36,351 2,567 2,544 46,000LEVEL TEXTTEXT AMTBUDG BUILDING PROPERTY MAINTAINED46,00046,000408-1050-460.39-64 PROPERTY MANAGEMENT240,420 56,05300000408-1050-460.39-89 MISC CHARGES & SVCS346,275 10,527 5,000 9,979 1,454 1,454 5,000 197 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES596,226 232,427 257,000 297,288 118,929 84,305 332,000408-1050-460.41-01 LAND0 2,70000000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL0 2,70000000------------ ------------ ------------ ------------ ------------ ------------ ------------** COMMUNITY INVESTMENT597,944 295,127 257,000 297,371 118,929 84,305 332,000 198 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1100-452.31-06 OTHER PROFESSIONAL SVCS 19,416 1,4680 21,094000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES19,416 1,4680 21,094000------------ ------------ ------------ ------------ ------------ ------------ ------------** ADMINISTRATION19,416 1,4680 21,094000199 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1101-452.43-02 MOTOR EQUIPMENT0 57,61700000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL0 57,61700000------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE0 57,61700000200 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1104-452.31-06 OTHER PROFESSIONAL SVCS2,628000000408-1104-452.39-30 GRANTS AND SUBSIDIES90,167 100,000 100,000 100,000 100,000 100,0000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES92,795 100,000 100,000 100,000 100,000 100,0000------------ ------------ ------------ ------------ ------------ ------------ ------------** POTAWATOMI ZOO92,795 100,000 100,000 100,000 100,000 100,0000201 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1201-415.39-89 MISC CHARGES & SVCS2,915 134,1480 484,251 391,088 174,1630LEVEL TEXTTEXT AMTBUDG V&A DEMOLITIONSMOVED TO COIT FUND 404-1201-415-39-89 FOR 2018------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES2,915 134,1480 484,251 391,088 174,1630408-1201-415.50-02 INTERFUND TRANSFER OUT 2,033,776 2,018,208 817,164 817,164 408,582 408,582 2,288,504LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 219-1201-392.00-00681,154SUBSIDIZE UNSAFE BUILDING2019 TRANSFER TO 600-1201-392.00-001,607,350SUBSIDIZE CODE ENFORCEMENT2,288,504------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES2,033,776 2,018,208 817,164 817,164 408,582 408,582 2,288,504------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD CODE ENF.2,036,691 2,152,356 817,164 1,301,415 799,670 582,745 2,288,504 202 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1207-415.50-02 INTERFUND TRANSFER OUT629,368 728,865 820,662 820,662 410,331 410,331 845,841LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 600-1207-392.00-00845,841SUBSIDIZE ANIMAL CARE & CONTROL845,841------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES629,368 728,865 820,662 820,662 410,331 410,331 845,841------------ ------------ ------------ ------------ ------------ ------------ ------------** ANIMAL CONTROL629,368 728,865 820,662 820,662 410,331 410,331 845,841 203 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures408-1208-415.50-02 INTERFUND TRANSFER OUT000000 75,718LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER TO 600-1208-392.00-0075,718SUBSIDIZE RENTAL UNIT INSPECTION75,718------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000000 75,718------------ ------------ ------------ ------------ ------------ ------------ ------------** RENTAL UNIT INSPECTION000000 75,718------------ ------------ ------------ ------------ ------------ ------------ ------------*** EDIT8,914,376 10,347,495 11,285,625 12,214,594 5,491,713 4,733,527 12,277,506 204 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueEDIT408-0000-315.00-00 ECON/DEV INCOME TAX9,594,602 10,433,361 10,720,965 10,720,965 7,418,423 6,525,010 11,632,846LEVEL TEXTTEXT AMTBUDG DLGF ESTIMATE 8-12-1811,831,812LESS: DS-133 PSAP DEBT DEDUCTED FROM EDIT198,966-11,632,846------------ ------------ ------------ ------------ ------------ ------------ ------------*9,594,602 10,433,361 10,720,965 10,720,965 7,418,423 6,525,010 11,632,846408-0000-360.00-00 MISCELLANEOUS REVENUE2,766002272272270------------ ------------ ------------ ------------ ------------ ------------ ------------*2,766002272272270408-0000-361.00-00 INTEREST EARNINGS92,820 111,297 60,000 150,000 152,389 105,969 140,000LEVEL TEXTTEXT AMTBUDG INTEREST ON INVESTMENTS ON FUND BALANCES140,000140,000------------ ------------ ------------ ------------ ------------ ------------ ------------*92,820 111,297 60,000 150,000 152,389 105,969 140,000408-0000-369.00-00 COMMON AREA FEES150,000 300,000 150,000 150,00000 150,000LEVEL TEXTTEXT AMTBUDG LEIGHTON PLAZA COMMON AREA FEES150,000GROUND LEASE BETWEEN MEMORIAL HOSPITAL AND SOUTHBEND REDEVELOPMENT COMMISSION FOR THE PERIOD11/15/97 THROUGH 11/15/47.PAYMENT DUE FOR 2007 AND THEREAFTER IS $150,000PER YEAR150,000------------ ------------ ------------ ------------ ------------ ------------ ------------*150,000 300,000 150,000 150,00000 150,000408-0000-380.10-99 MISC. REIMBURSEMENTS268001031031030------------ ------------ ------------ ------------ ------------ ------------ ------------*268001031031030408-0000-391.01-00 SALE OF FIXED ASSETS0 2,7010 580,862 581,761 580,8620------------ ------------ ------------ ------------ ------------ ------------ ------------*0 2,7010 580,862 581,761 580,8620408-0000-392.00-00 INTERFUND TRANSFER IN0 735,24000000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 735,24000000** EDIT------------ ------------ ------------ ------------ ------------ ------------ ------------9,840,456 11,582,599 10,930,965 11,602,157 8,152,903 7,212,171 11,922,846 205 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue408-1001-350.10-00 JOB TARGET PENALTY FEE354,660 354,660 354,660 354,660 354,660 354,660 354,660LEVEL TEXTTEXT AMTBUDG AJ WRIGHT/TJX TAX PENALTY FEES DUE THE CITY354,660$354,660 PER YEAR FOR NINE YEARS$3,191,940 TOTAL. 2012 THROUGH 2020354,660------------ ------------ ------------ ------------ ------------ ------------ ------------*354,660 354,660 354,660 354,660 354,660 354,660 354,660408-1001-391.05-02 LAND000 1,779 1,779 1,7790------------ ------------ ------------ ------------ ------------ ------------ ------------*000 1,779 1,779 1,7790------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD ENGAGEMENT354,660 354,660 354,660 356,439 356,439 356,439 354,660------------ ------------ ------------ ------------ ------------ ------------ ------------*** EDIT10,195,116 11,937,259 11,285,625 11,958,596 8,509,342 7,568,610 12,277,506 206 City of South Bend, Indiana 2019 Budget Fund 711 - Self-Funded Employee Benefits Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services 16,552,451 17,744,921 18,491,596 9,115,601 12,526,190 16,561,670 16,609,443 16,658,172 16,707,876 (5,965,406) -32% Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 49,659 80,179 110,000 88,667 100,000 100,000 100,000 100,000 100,000 (10,000) -9% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 1,590,096 112,848 10,006 5,827 10,000 10,000 10,000 10,000 10,000 (6) 0% Transfers In - - - - - - - - - - - Total Revenue 18,192,206 17,937,948 18,611,602 9,210,094 12,636,190 16,671,670 16,719,443 16,768,172 16,817,876 (5,975,412) -32% Expenditures by Dept Employee Benefits 14,598,676 13,663,858 16,965,518 6,914,231 15,442,400 15,442,400 15,442,400 15,442,400 15,442,400 (1,523,118) -9% Employee Wellness Clinic 1,231,781 1,084,223 1,180,000 540,023 1,180,000 1,180,000 1,180,000 1,180,000 1,180,000 - 0% Total Expenditures 15,830,457 14,748,082 18,145,518 7,454,253 16,622,400 16,622,400 16,622,400 16,622,400 16,622,400 (1,523,118) -8% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 61,085 116,001 163,000 32,031 146,100 146,100 146,100 146,100 146,100 (16,900) -10% Services & Charges Professional Services 1,363,248 1,152,896 1,359,000 660,122 1,276,000 1,276,000 1,276,000 1,276,000 1,276,000 (83,000) -6% Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training 349 - - - - - - - - - - Travel 422 - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance 14,399,305 13,474,879 16,205,444 6,761,425 15,169,600 15,169,600 15,169,600 15,169,600 15,169,600 (1,035,844) -6% Other Services & Charges 6,048 4,306 4,360 675 30,700 30,700 30,700 30,700 30,700 26,340 604% Transfers Out - - 413,714 - - - - - - (413,714) -100% Total Services & Charges 15,769,372 14,632,081 17,982,518 7,422,222 16,476,300 16,476,300 16,476,300 16,476,300 16,476,300 (1,506,218) -8% Capital - - - - - - - - - - - Total Expenditures 15,830,457 14,748,082 18,145,518 7,454,253 16,622,400 16,622,400 16,622,400 16,622,400 16,622,400 (1,523,118) -8% Net Surplus / (Deficit) 2,361,749 3,189,866 466,084 1,755,841 (3,986,210) 49,270 97,043 145,772 195,476 Beginning Cash Balance 4,362,460 6,719,046 9,935,961 10,402,045 6,415,835 6,465,105 6,562,148 6,707,920 Cash Reserve Cash Adjustments (5,163) 27,048 - - - - - - Ending Cash Balance 6,719,046 9,935,961 10,402,045 6,415,835 6,465,105 6,562,148 6,707,920 6,903,396 Cash Reserves Target 3,957,614 3,687,020 4,536,380 4,155,600 4,155,600 4,155,600 4,155,600 4,155,600 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 25% of Annual expenditures This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc. An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. Upon review of the health insurance fund, it was determined that it was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City is holding premiums to employees without an increase for 2019 and dropping the costs to the individual departments on a one-time basis. Likely due in large part to the near-site health clinic, the medical costs remain relatively flat year- over-year in a climate when the costs of health care are ever rising. Therefore, the City will continue to closely monitor this fund to ensure the premiums charged to employees and departments remains affordable while allowing the City to maintain excellent benefits for employees. Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controllers office on an annual basis, as well as from employee and public safety retiree health insurance premiums. 207 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresSELF FUNDED EMPLOYEE BENE711-0401-671.21-02 PRINT SHOP02 1,000 1,00000100LEVEL TEXTTEXT AMTBUDG BENEFITS PROMOTIONAL MATERIALS100100711-0401-671.22-25 WELLNESS PROGRAM SUPPLIES 2,904 1,739 18,000 18,000 7,106 4,173 2,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE MORAL SUPPLIES2,0002,000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES2,904 1,741 19,000 19,000 7,106 4,173 2,100711-0401-671.31-06 OTHER PROFESSIONAL SVCS 158,661 158,432 288,000 288,000 161,482 137,094 197,000LEVEL TEXTTEXT AMTBUDG GIBSON ADVISORY (INCLUDES WAKELY)85,000INFINISOURCE COBRA8,000ACA REPORTING4,000COMPASS - CONCIERGE SERVICE FOR EMPLOYEES66,000SEMMA ADVISORY SERVICE15,000HASRASSMENT TRAINING19,000197,000711-0401-671.31-08 WELLNESS PROGRAM SERVICES 30,987 24,500 35,000 35,000 10,920 10,864 43,000LEVEL TEXTTEXT AMTBUDG OBRIEN FITNESS CENTER15,000PARKS STAFF - AMANDA8,000SPEAKERS2,000HEALTH FAIR (REVEIW DURING 2019 BUDGET PROCESS)5,000OTHER WELLNESS SERVICES8,000RAFTING & ARIEL ADVENTURE EVENTS5,00043,000711-0401-671.32-02 POSTAGE360 1,612360360913245 1,500LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE1,5001,500711-0401-671.32-23 TRAVEL - HOTEL316000000711-0401-671.32-24 TRAVEL - MEALS26000000711-0401-671.32-25 TRAVEL - OTHER80000000711-0401-671.34-05 LIFE71,507 181,725 200,000 200,000 108,766 77,753 200,000 208 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG SYMETRA (BASED ON HISTORICAL CLAIMS)200,000200,000711-0401-671.34-06 LONG TERM DISABILITY39,160 84,612 98,000 98,000 80,870 64,528 120,000LEVEL TEXTTEXT AMTBUDG SYMETRA (BASED ON HISTORICAL CLAIMS)120,000120,000711-0401-671.34-13 EMPLOYEE ASSISTANCE PROG. 41,286 47,107 48,000 48,000 37,410 28,965 58,000LEVEL TEXTTEXT AMTBUDG NEW AVENUES58,00058,000711-0401-671.34-14 VISION PLAN146,711 148,387 158,000 158,000 132,692 107,408 215,000LEVEL TEXTTEXT AMTBUDG ESTIMATE PER WAKELY215,000215,000711-0401-671.34-15 DENTAL PLAN502,061 503,507 505,000 505,000 323,328 234,464 505,000LEVEL TEXTTEXT AMTBUDG ESTIMATE PER WAKLEY505,000505,000711-0401-671.34-16 FLEX CLAIMS149,402 131,645 160,000 160,000 184,787 169,726 300,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE CONTRIBUTIONS-PASS THRU300,000300,000711-0401-671.34-17 MEDICAL CLAIMS10,003,106 8,617,831 11,000,000 11,000,000 5,084,401 4,100,729 9,500,000LEVEL TEXTTEXT AMTBUDG PER WAKELY9,500,000PEPM 729.94 X 1063 ESTIMATED EMPLOYEES9,500,000711-0401-671.34-18 CLAIMS ADMINISTRATION651,339 651,802 739,844 739,844 471,101 397,692 650,000LEVEL TEXTTEXT AMTBUDG ANTHEM $64.94 * 1063 * 12828,375ACA - PER WAKELY93,246ACA REINSURANCE,HRA FUNDING,RX REBATES, OTHER271,621-209 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures650,000711-0401-671.34-22 PRIOR YR. FLEX59,946 109,103 63,000 63,00000 63,000LEVEL TEXTTEXT AMTBUDG ESTIMATE63,00063,000711-0401-671.34-23 SH/TM DISABILITY40,626 48,466 75,300 75,300 36,378 29,846 75,300LEVEL TEXTTEXT AMTBUDG ESTIMATEDSYMETRA69,300SYMETRA ADMINISTRATION6,00075,300711-0401-671.34-24 DEPENDENT CARE19,347 23,957 29,000 29,000 35,160 32,672 65,000LEVEL TEXTTEXT AMTBUDG ESTIMATE - EMPLOYEE PASS THROUGH65,00065,000711-0401-671.34-25 PRIOR YEAR DEPENDENT CARE 5,571 19,934 11,000 11,000000LEVEL TEXTTEXT AMTBUDG ESTIMATE - EMPLOYEE PASS THROUGH711-0401-671.34-26 SPECIFIC STOP LOSS PREMI. 515,571 603,504 718,300 718,300 357,273 306,495 718,300LEVEL TEXTTEXT AMTBUDG ANTHEM STOP LOSS718,300PEPM 55.25 TIMES ESTIMATED EMPLOYEES718,300711-0401-671.34-32 DRUG CLAIMS2,153,672 2,303,300 2,400,000 2,400,000 1,406,671 1,211,149 2,700,000LEVEL TEXTTEXT AMTBUDG ESTIMATE PER ANTHEM2,700,000PEPM 211.79 TIMES ESTIMATED EMPLOYEES2,700,000711-0401-671.39-01 REFNDS,AWARDS,INDEMNITIES 4,938 1,944008484200711-0401-671.39-10 SUBSCRIPTIONS75075000000711-0401-671.39-39 BANK FEES000010100LEVEL TEXTTEXT AMTBUDG ZERO DOLLARS BUDGETED-NOW IN FIXED ALLOCATION #1711-0401-671.39-70 EDUCATION & TRAINING349000000711-0401-671.39-89 MISC CHARGES & SVCS00 4,000 4,000 4,9050 29,200 210 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresLEVEL TEXTTEXT AMTBUDG EMPLOYEE WELLNESS EVENTS/PICNIC4,000TRANSPO PASSES $35/MO X 12 X 60 EMPLOYEES25,20029,200------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES14,595,772 13,662,118 16,532,804 16,532,804 8,437,915 6,910,058 15,440,300711-0401-671.50-02 INTERFUND TRANSFER OUT00 413,714 413,714000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES00 413,714 413,714000------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER14,598,676 13,663,859 16,965,518 16,965,518 8,445,021 6,914,231 15,442,400 211 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures711-0425-671.22-24 OTHER OPERATING SUPPLIES 58,181 114,260 144,000 144,000 54,994 27,858 144,000LEVEL TEXTTEXT AMTBUDG YOUNG AT HEART PHARMACY EST144,000144,000------------ ------------ ------------ ------------ ------------ ------------ ------------* SUPPLIES58,181 114,260 144,000 144,000 54,994 27,858 144,000711-0425-671.31-06 OTHER PROFESSIONAL SVCS 1,173,600 969,964 1,036,000 1,036,000 522,341 512,164 1,036,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE CLINIC $29.64 PMPM X 2,800 MEMBERS996,000BEGINNING IN JANUARY 2019, COST TO DECREASE BY$1.37 PMPMQUEST DIAGNOSTIC SERVICES40,0001,036,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES1,173,600 969,964 1,036,000 1,036,000 522,341 512,164 1,036,000------------ ------------ ------------ ------------ ------------ ------------ ------------** WORKPLACE CLINIC/WELLNESS1,231,781 1,084,224 1,180,000 1,180,000 577,335 540,023 1,180,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** SELF FUNDED EMPLOYEE BENE15,830,457 14,748,083 18,145,518 18,145,518 9,022,356 7,454,253 16,622,400 212 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueSELF FUNDED EMPLOYEE BENE711-0000-360.00-00 MISCELLANEOUS REVENUE022801110------------ ------------ ------------ ------------ ------------ ------------ ------------*022801110711-0000-361.00-00 INTEREST EARNINGS49,659 80,179 60,000 110,000 124,685 88,667 100,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE100,000100,000------------ ------------ ------------ ------------ ------------ ------------ ------------*49,659 80,179 60,000 110,000 124,685 88,667 100,000711-0000-362.04-01 BENEFITS FAIR835000000------------ ------------ ------------ ------------ ------------ ------------ ------------*835000000711-0000-380.10-99 MISC. REIMBURSEMENTS3,6599805550------------ ------------ ------------ ------------ ------------ ------------ ------------*3,6599805550711-0000-395.10-02 EMPLOYEE-HEALTH1,636,987 1,740,030 1,794,596 1,794,596 1,138,312 910,355 1,857,122LEVEL TEXTTEXT AMTBUDG ALL EMPLOYEES1,857,122ANNUALIZE PLUS 2%1,857,122711-0000-395.10-04 DENTAL AND VISION PLAN507,095 508,232 521,000 521,000 332,167 265,774 531,548LEVEL TEXTTEXT AMTBUDG EMPLOYEE DEDUCTIONS531,548ANNUALIZE PLUS 2%531,548711-0000-395.10-05 ADDITIONAL FLEX209,040 198,350 223,000 223,000 141,803 112,701 223,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE FLEX SPENDING223,000(NETS TO $0 WITH ACCOUNT 711-0401-671-34-16 & 22)223,000711-0000-395.10-06 DEPENDENT CARE41,043 38,581 40,000 40,000 31,210 25,016 40,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE DEPENDENT CARE40,000(NETS TO $0 WITH ACCOUNTS 711-0401-671-34-24 & 25) 213 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue40,000711-0000-395.10-10 PENSION MEMBER MEDICAL333,183 332,582 338,000 338,000 195,940 157,475 315,000LEVEL TEXTTEXT AMTBUDG RETIREE EMPLOYEE PENSION315,000ANNUALIZE PLUS 2%315,000711-0000-395.10-13 SPOUSAL SURCHARGE113,315 125,525 130,000 130,000 79,893 64,283 130,000LEVEL TEXTTEXT AMTBUDG ANNUALIZE130,000130,000711-0000-395.10-50 COBRA RECEIPTS14,751 38,850 20,000 20,000 14,430 11,949 20,000LEVEL TEXTTEXT AMTBUDG EMPLOYEE COBRA ANNUALIZED20,00020,000711-0000-395.20-07 PENSION MEMBER LIFE INS 152,681 170,954 167,000 167,000 123,589 100,634 175,000LEVEL TEXTTEXT AMTBUDG EMPLOYER RETIREE LIFE INSURANCE175,000ANNUALIZE175,000711-0000-395.20-08 L-TERM DISABILITY PREMIUM 55,832 58,947 50,000 100,000 70,676 50,796 50,000LEVEL TEXTTEXT AMTBUDG EMPLOYER LONG TERM DISABILITY/SHORT TERM DISABILIT50,000ANNUALIZE50,000711-0000-395.20-10 PENSION CITY MEDICAL417,360 328,495 388,000 388,000 174,938 150,965 350,000LEVEL TEXTTEXT AMTBUDG EMPLOYER PORTION OF RETIREE MEDICAL350,000ANNUALIZED + 2% INCREASE350,000711-0000-395.20-11 EMPLOYER CONTRIBUTIONS 13,071,164 14,204,375 14,770,000 14,770,000 9,052,089 6,824,380 8,834,520LEVEL TEXTTEXT AMTBUDG EMPLOYER TEAMSTER/NON BARGAINING/POLICE/FIRE8,834,520(BASED ON 887 FTE @ $9,960/EA)EXPECTED TO INCREASE IN 2020 214 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue8,834,520711-0000-395.20-12 FIRE-EMPLOYER00000 441,2720------------ ------------ ------------ ------------ ------------ ------------ ------------*16,552,451 17,744,921 18,441,596 18,491,596 11,355,047 9,115,601 12,526,190711-0000-396.01-00 SPECIFIC STOP LOSS1,585,602 112,522 10,000 10,000 54,561 5,821 10,000LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE10,00010,000------------ ------------ ------------ ------------ ------------ ------------ ------------*1,585,602 112,522 10,000 10,000 54,561 5,821 10,000------------ ------------ ------------ ------------ ------------ ------------ ------------** SELF FUNDED EMPLOYEE BENE18,192,206 17,937,948 18,511,596 18,611,602 11,534,299 9,210,094 12,636,190------------ ------------ ------------ ------------ ------------ ------------ ------------*** SELF FUNDED EMPLOYEE BENE18,192,206 17,937,948 18,511,596 18,611,602 11,534,299 9,210,094 12,636,190 215 City of South Bend, Indiana 2019 Budget Fund 713 - Unemployment Compensation Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services 89,142 - - - - 158,808 161,984 165,224 168,528 - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings 2,564 2,413 2,000 1,789 2,000 2,000 2,000 2,000 2,000 - 0% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 91,706 2,413 2,000 1,789 2,000 160,808 163,984 167,224 170,528 - 0% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits 56,152 57,428 60,000 18,158 60,000 60,000 60,000 60,000 60,000 - 0% Total Personnel 56,152 57,428 60,000 18,158 60,000 60,000 60,000 60,000 60,000 - 0% Supplies - - - - - - - - - - - Services & Charges Professional Services 11,000 2,200 20,000 - 10,000 10,000 10,000 10,000 10,000 (10,000) -50% Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations 7,284 3,708 - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 18,284 5,908 20,000 - 10,000 10,000 10,000 10,000 10,000 (10,000) -50% Capital - - - - - - - - - - - Total Expenditures 74,436 63,336 80,000 18,158 70,000 70,000 70,000 70,000 70,000 (10,000) -13% Net Surplus / (Deficit) 17,270 (60,923) (78,000) (16,369) (68,000) 90,808 93,984 97,224 100,528 Beginning Cash Balance 268,873 286,049 225,977 147,977 79,977 170,785 264,769 361,993 Cash Reserve Cash Adjustments (94) 852 - - - - - - Ending Cash Balance 286,049 225,977 147,977 79,977 170,785 264,769 361,993 462,521 Cash Reserves Target 18,609 15,834 20,000 17,500 17,500 17,500 17,500 17,500 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 25% of Annual expenditures This fund was established in 2011 to account for unemployment claims and outplacement services paid. All unemployment claims and outplacement services are paid through this fund. The City prepares a monthly report to track unemployment compensation claims paid and cash reserve balances. The City will review in 2019 to reassess whether or not the allocation needs to be brought back in 2020 or if it can brought back at a later date. Typically, this fund charges an allocation of 0.25% of payroll to most departments to cover the cost of unemployment claims paid. However, beginning in November 2016, the charge of 0.25% of payroll costs was suspended indefinitely due to the fund's high cash reserves. The allocation will likely remain suspended during 2017 - 2019 and will resume in 2020. 216 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresUNEMPLOYMENT COMP FUND713-0401-671.11-07 UNEMPLOYMENT COMP56,152 57,428 60,000 60,000 19,886 18,158 60,000LEVEL TEXTTEXT AMTBUDG UNEMPLOYMENT INTERNAL SERVICE FUND60,00060,000------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES56,152 57,428 60,000 60,000 19,886 18,158 60,000713-0401-671.31-25 OUTPLACEMENT SERVICES11,000 2,200 20,000 20,00000 10,000LEVEL TEXTTEXT AMTBUDG OUTPLACEMENT SERVICES FOR DISPLACED CITY WORKERS10,00010,000713-0401-671.31-70 ADM FEE ALLOCATION7,284 3,70800000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES18,284 5,908 20,000 20,00000 10,000------------ ------------ ------------ ------------ ------------ ------------ ------------** CONTROLLER74,436 63,336 80,000 80,000 19,886 18,158 70,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** UNEMPLOYMENT COMP FUND74,436 63,336 80,000 80,000 19,886 18,158 70,000 217 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueUNEMPLOYMENT COMP FUND713-0000-361.00-00 INTEREST EARNINGS2,564 2,413 2,000 2,000 2,409 1,789 2,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST EARNINGS BASED ON RECENT TRENDS2,0002,000------------ ------------ ------------ ------------ ------------ ------------ ------------*2,564 2,413 2,000 2,000 2,409 1,789 2,000713-0000-395.20-02 EMPLOYER CHARGES89,142000000LEVEL TEXTTEXT AMTBUDG 2019 DEPARTMENT COSTS FOR UNEMPLOYMENT SUSPENDEDDUE TO HIGH CASH RESERVES IN FUND------------ ------------ ------------ ------------ ------------ ------------ ------------*89,142000000------------ ------------ ------------ ------------ ------------ ------------ ------------** UNEMPLOYMENT COMP FUND91,706 2,413 2,000 2,000 2,409 1,789 2,000------------ ------------ ------------ ------------ ------------ ------------ ------------*** UNEMPLOYMENT COMP FUND91,706 2,413 2,000 2,000 2,409 1,789 2,000 218 City of South Bend, Indiana 2019 Budget Fund 714 - Parental Leave Fund Fund Type Internal Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - 155,694 83,852 155,694 158,808 161,984 165,224 168,528 - 0% Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - - 160 82 100 100 100 100 100 (60) -38% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue - - 155,854 83,934 155,794 158,908 162,084 165,324 168,628 (60) 0% Expenditures by Type Personnel Salaries & Wages - - 131,000 46,242 131,000 131,000 131,000 131,000 131,000 - 0% Fringe Benefits - - 24,694 - 24,694 24,694 24,694 24,694 24,694 - 0% Total Personnel - - 155,694 46,242 155,694 155,694 155,694 155,694 155,694 - 0% Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - - - - - - - - - - Capital - - - - - - - - - - - Total Expenditures - - 155,694 46,242 155,694 155,694 155,694 155,694 155,694 - 0% Net Surplus / (Deficit)- - 160 37,692 100 3,214 6,390 9,630 12,934 Beginning Cash Balance - - - 160 260 3,474 9,864 19,494 Cash Reserve Cash Adjustments - - - - - - - - Ending Cash Balance - - 160 260 3,474 9,864 19,494 32,428 Cash Reserves Target - - 38,924 38,924 38,924 38,924 38,924 38,924 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 25% of Annual expenditures Beginning in 2018, the City plans to offer a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave Program is currently being developed based on the models of other progressive, best-in-class employers. The program will be funded by a 0.25% charge against gross departmental wages. This charge may increase or decrease based on the financial needs of the program and the performance of the fund. As a note, the Unemployment Compensation Fund 713 charge of 0.25% of gross payroll has been suspended indefinitely due to significant fund reserves and will offset the costs of the Parental Leave Program. 219 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresPARENTAL LEAVE FUND714-0000-671.10-01 SALARIED WAGES00 65,500 65,500 64,088 46,242 65,500LEVEL TEXTTEXT AMTBUDG ESTIMATE SALARY PAYMENTS - PARENTAL LEAVE PROGRAM65,50065,500714-0000-671.10-02 HOURLY WAGES00 65,500 65,50000 65,500LEVEL TEXTTEXT AMTBUDG ESTIMATED HOURLY WAGE PAYMENTS - PARENTAL LEAVE65,500PROGRAM65,500714-0000-671.11-01 FICA - REGULAR00 10,022 10,02200 10,022LEVEL TEXTTEXT AMTBUDG SALARIES & WAGES $131,000 X 7.65%10,02210,022714-0000-671.11-04 PERF - REGULAR00 14,672 14,67200 14,672LEVEL TEXTTEXT AMTBUDG SALARIES & WAGES $131,000 X 11.2%14,67214,672------------ ------------ ------------ ------------ ------------ ------------ ------------* PERSONNEL SERVICES00 155,694 155,694 64,088 46,242 155,694------------ ------------ ------------ ------------ ------------ ------------ ------------** PARENTAL LEAVE FUND00 155,694 155,694 64,088 46,242 155,694------------ ------------ ------------ ------------ ------------ ------------ ------------*** PARENTAL LEAVE FUND00 155,694 155,694 64,088 46,242 155,694 220 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenuePARENTAL LEAVE FUND714-0000-361.00-00 INTEREST EARNINGS00016019182100LEVEL TEXTTEXT AMTBUDG 2019 ESTIMATE100100------------ ------------ ------------ ------------ ------------ ------------ ------------*00016019182100714-0000-395.20-02 EMPLOYER CHARGES00 155,694 155,694 102,615 83,852 155,694LEVEL TEXTTEXT AMTBUDG NEW PARENTAL LEAVE PROGRAM FOR 2018 - FUNDED BY155,694A .25% CHARGE TO DEPARTMENTS BASED ON GROSS WAGES155,694------------ ------------ ------------ ------------ ------------ ------------ ------------*00 155,694 155,694 102,615 83,852 155,694------------ ------------ ------------ ------------ ------------ ------------ ------------** PARENTAL LEAVE FUND00 155,694 155,854 102,806 83,934 155,794------------ ------------ ------------ ------------ ------------ ------------ ------------*** PARENTAL LEAVE FUND00 155,694 155,854 102,806 83,934 155,794 221 City of South Bend, Indiana 2019 Budget Fund 750 - Equipment/Vehicle Leasing Fund Type Capital Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - 7,227 3,000 2,933 3,000 3,000 3,000 3,000 3,000 - 0% Bond Proceeds - 4,548,500 10,717,184 6,115,434 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (8,682,559) -81% Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - 101,776 101,776 - - - - - (101,776) -100% Total Revenue - 4,555,727 10,821,960 6,220,143 2,037,625 1,716,480 2,154,400 2,208,510 2,013,805 (8,784,335) -81% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - 186 - - - - - - - - - Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - 161,154 161,154 - - - - - (161,154) -100% Total Services & Charges - 186 161,154 161,154 - - - - - (161,154) -100% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - 2,810,692 6,369,762 1,463,836 2,034,625 1,713,480 2,151,400 1,205,510 2,010,805 (4,335,137) -68% Machinery & Equipment - 853,051 2,322,646 473,351 - - - 1,000,000 - (2,322,646) -100% Infrastructure - - - - - - - - - - - Water Meters - 471,068 604,087 219,388 - - - - - (604,087) -100% Total Capital - 4,134,811 9,296,495 2,156,575 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (7,261,870) -78% Total Expenditures - 4,134,997 9,457,649 2,317,729 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (7,423,024) -78% Net Surplus / (Deficit)- 420,730 1,364,311 3,902,414 3,000 3,000 3,000 3,000 3,000 Beginning Cash Balance - - 3,598,717 500 3,500 6,500 9,500 12,500 Cash Reserve Cash Adjustments - 3,177,987 (4,962,528) - - - - - Ending Cash Balance - 3,598,717 500 3,500 6,500 9,500 12,500 15,500 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: No reserve requirement - Capital lease fund - spend down to zero This fund is used to pay for City vehicles and equipment that are financed by a lease. The funds are maintained by trustee financial institutions and expended upon the provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system. All expenditures in this fund are approved by the Board of Public Works before they are submitted to the trustee bank for payment. In the past, the lease financing has been for five years and the interest rate has been under 2%. Debt service payments are budgeted in individual departments. The City leases certain vehicles and equipment for the Police Department, Public Works and other departments and pays them through capital lease proceeds that are accounted for in this fund. See the capital summary for the estimate of vehicles and equipment to be purchased for each department. This fund receives revenue in the form of capital lease proceeds. This fund also receives revenue from interest earned on the cash balance at the trustee bank. 222 City of South Bend, Indiana2019 BudgetFund 750 - Equipment/Vehicle LeasingFive-Year Capital Improvement PlanFunding 2019ForecastNameSource Budget 2020202120222023TotalJustificationReplacement Capital(1306) Building Dept(2) SUV - HybridLease- 50,000 - - - 50,000 (2) SUV - HybridLease- - - - 53,000 53,000 (0605) Central ServicesReplacement Forklift, Sample St GarageLease41,500 - - - - 41,500 Replacement of Truck 801, Director's TruckLease- 35,000 - - - 35,000 Replacement of 803/Central Stores delivery truck, Transit Connect Lease- 25,000 - - - 25,000 Service Truck for Sample Street GarageLease- - - 55,000 - 55,000 (1201) Code Enforcement(2) Code - 1/2 Ton Full Size P/U with Ext.CabLease80,000 - - - - 80,000 (2) Code - 1/2 Ton Full Size P/U 4x4 Lease- 80,000 80,000 (1) Code - Full Size 1/2 Ton P/U 4x4Lease- - 40,000 - - 40,000 (1) NEAT Crew - Dump TruckLease- - 80,000 - - 80,000 (1) NEAT Crew - LoaderLease- - 100,000 - - 100,000 (1) NEAT Crew - Lightning LoaderLease- - - 225,000 - 225,000 (1) NEAT Crew - Dump TruckLease- - - - 85,000 85,000 (1) NEAT Crew - LoaderLease- - - - 110,000 110,000 (0901) Fire DeptAerialLease- - - 1,000,000 - 1,000,000 (0801) Police DeptPolice Cars & EquipmentLease500,000 500,000 500,000 500,000 500,000 2,500,000 Replace aging police cars(0610) Solid WasteEquipmentLease- - - - - - (0607) Street Dept(2) Single Axle Dump TruckLease330,000 - - - - 330,000 Replace 262 & 281 (1998)(1) Tandem Axle Dump TruckLease230,000 - - - - 230,000 Replace 251 (1998)(1) Skid Loader w/attachments & trailerLease118,125 - - - - 118,125 Replace 292 (2004)(1) 4 x 4 SUVLease35,000 - - - - 35,000 Replace 201 (2007)(1) 3/4-Ton Pick Up Truck, Extended Cab, 4WD, w/v-plowLease55,000 - - - - 55,000 Replace 212 (2004)(1) Bucket Truck (T&L)Lease165,000 - - - - 165,000 Replace 430 (2004)(1) Alley MaintainerLease145,000 - - - - 145,000 Replace 285 (1995)(1) Tack Distributor TruckLease195,000 - - - - 195,000 Replace 245 (2000)(1) Broce Broom w/ConveyorLease140,000 - - - - 140,000 NEW - ADD TO FLEET(3) Tandem Axle Dump TruckLease- 690,000 - - - 690,000 Replace 239, 240 (2003, 227 (2006)(1) 1-Ton Utility Truck (211)Lease- 70,000 - - - 70,000 Replace 211 (2016)(1) 3/4-Ton Pick Up Truck, Standard Cab, 4WD, w/v-plowLease- 52,350 - - - 52,350 Replace 206 (2011)(1) Hot BoxLease- 26,375 - - - 26,375 Replace 206HB ( 2010)(2) "A" TrucksLease- 184,755 - - - 184,755 Replace 207A, 212A (2004)(2) Single Axle Dump TruckLease- - 335,000 - - 335,000 Replace 248, 256 (2004)(2) Tandem Axle Dump TruckLease- - 470,000 - - 470,000 Replace 230, 265 (2008)(1) ForkliftLease- - 20,000 - - 20,000 Replace 214 (1987)(1) 9-Ton Roller w/trailerLease- - 150,000 - - 150,000 Replace 217R (2000)(1) Alley MaintainerLease- - 153,700 - - 153,700 Replace 286 (1997)(1) Hot BoxLease- - 27,700 - - 27,700 Replace 209HB (2010)(1) 5-Yard Front End LoaderLease- - 275,000 - - 275,000 Replace 299 (2000)(1) 3/4-Ton Pick Up, Standard Cab, 4WD, w/V-PlowLease- - - 54,125 - 54,125 Replace 424 (2012)(1) Road PatcherLease- - - 210,000 - 210,000 Replace 242 (2004)(1) Alley MaintainerLease- - - 161,385 - 161,385 Replace 289 (1995)(1) PaverLease- - - - 450,000 450,000 Replace PF6170 (2013)(2) Tandem Axle Dump TruckLease- - - - 493,500 493,500 Replace 229, 263 (2011)(1) 1-Ton Utility Truck (211)Lease- - - - 72,240 72,240 Replace 211 (2020 purchase)(1) 3/4-Ton Pick Up, Extended Cab, 4WD, w/V-PlowLease- - - - 60,465 60,465 Replace 202 (2015)(1) Hot BoxLease- - - - 29,100 29,100 Replace 210HB (2013)(1) 9-Ton Roller Lease- - - - 157,500 157,500 Replace 224R (2000)Total Replacement Capital2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 10,115,820 Minimum Thresholds:Total Capital2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 10,115,820 Equipment $10,000 | Buildings $100,000Explain Significant Spending on Capital Projects Below:223 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresEQUIPMENT/VEHICLE LEASING750-0000-413.37-11 CAPITAL LEASE PRINCIPAL018600000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES018600000750-0000-413.43-02 MOTOR EQUIPMENT0 2,810,692 4,344,7500000750-0000-413.43-09 EQUIPMENT0 853,051 260,0000000750-0000-413.46-05 WATER METERS0 471,06800000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL0 4,134,811 4,604,7500000750-0000-413.50-02 INTERFUND TRANSFER OUT000 161,154 161,154 161,1540------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER USES000 161,154 161,154 161,1540------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT/VEHICLE LEASING0 4,134,997 4,604,750 161,154 161,154 161,1540224 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0605-419.43-02 MOTOR EQUIPMENT000000 41,500LEVEL TEXTTEXT AMTBUDG 2019 CAPITAL EQUIPMENT LEASE PURCHASE ESTIMATE41,50041,500------------ ------------ ------------ ------------ ------------ ------------ ------------*CAPITAL00000041,500------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT SERVICES000000 41,500 225 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0607-431.43-02 MOTOR EQUIPMENT000 910,990 610,9560 1,413,125LEVEL TEXTTEXT AMTBUDG 2019 CAPITAL EQUIPMENT LEASE PURCHASE ESTIMATE1,413,1251,413,125------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 910,990 610,9560 1,413,125------------ ------------ ------------ ------------ ------------ ------------ ------------** STREET000 910,990 610,9560 1,413,125 226 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0610-791.43-02 MOTOR EQUIPMENT000 1,563,546 1,432,467 239,6170------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 1,563,546 1,432,467 239,6170------------ ------------ ------------ ------------ ------------ ------------ ------------** SOLID WASTE000 1,563,546 1,432,467 239,6170227 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0630-793.43-08 COMPUTER EQUIP. & NETWORK000 25,138000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 25,138000------------ ------------ ------------ ------------ ------------ ------------ ------------** WASTEWATER DEPARTMENT000 25,138000228 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0631-793.43-02 MOTOR EQUIPMENT000 353,910000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 353,910000------------ ------------ ------------ ------------ ------------ ------------ ------------** ORGANIC RESOURCES000 353,910000229 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0640-658.46-05 WATER METERS000 604,087 448,156 219,3880------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 604,087 448,156 219,3880------------ ------------ ------------ ------------ ------------ ------------ ------------** WATER WORKS000 604,087 448,156 219,3880230 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0672-415.43-08 COMPUTER EQUIP. & NETWORK000 217,124 83,919 83,9190------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 217,124 83,919 83,9190------------ ------------ ------------ ------------ ------------ ------------ ------------** INFORMATION TECHNOLOGY000 217,124 83,919 83,9190231 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0801-421.43-02 MOTOR EQUIPMENT000 2,066,500 989,202 989,202 500,000LEVEL TEXTTEXT AMTBUDG 2019 CAPITAL EQUIPMENT LEASE PURCHASE ESTIMATE500,000500,000750-0801-421.43-06 POLICE EQUIPMENT000 529,850 109,512 109,5120------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 2,596,350 1,098,714 1,098,714 500,000------------ ------------ ------------ ------------ ------------ ------------ ------------** POLICE DEPARTMENT000 2,596,350 1,098,714 1,098,714 500,000 232 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-0901-422.43-02 MOTOR EQUIPMENT000 982,174 581,547 279,9200750-0901-422.43-05 FIRE EQUIPMENT000 568,360 483,10600------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 1,550,534 1,064,653 279,9200------------ ------------ ------------ ------------ ------------ ------------ ------------** FIRE DEPT000 1,550,534 1,064,653 279,9200233 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-1101-452.43-02 MOTOR EQUIPMENT000 1,223,351 475,422 162,3900------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 1,223,351 475,422 162,3900------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE000 1,223,351 475,422 162,3900234 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-1201-415.43-02 MOTOR EQUIPMENT000 104,49500 80,000LEVEL TEXTTEXT AMTBUDG 2019 CAPITAL EQUIPMENT LEASE PURCHASE ESTIMATE80,00080,000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 104,49500 80,000------------ ------------ ------------ ------------ ------------ ------------ ------------** NEIGHBORHOOD CODE ENF.000 104,49500 80,000 235 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-1207-415.43-02 MOTOR EQUIPMENT000 72,627 72,627 72,6270------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 72,627 72,627 72,6270------------ ------------ ------------ ------------ ------------ ------------ ------------** ANIMAL CONTROL000 72,627 72,627 72,6270236 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures750-1306-415.43-02 MOTOR EQUIPMENT000 74,343 65,67000------------ ------------ ------------ ------------ ------------ ------------ ------------* CAPITAL000 74,343 65,67000------------ ------------ ------------ ------------ ------------ ------------ ------------** BUILDING000 74,343 65,67000------------ ------------ ------------ ------------ ------------ ------------ ------------*** EQUIPMENT/VEHICLE LEASING0 4,134,997 4,604,750 9,457,649 5,513,738 2,317,729 2,034,625 237 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueEQUIPMENT/VEHICLE LEASING750-0000-361.00-00 INTEREST EARNINGS0 7,227 3,000 3,000 11,262 2,933 3,000LEVEL TEXTTEXT AMTBUDG ESTIMATED INTEREST EARNINGS ON ESCROW FUNDS3,0003,000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 7,227 3,000 3,000 11,262 2,933 3,000750-0000-392.00-00 INTERFUND TRANSFER IN000 101,776 101,776 101,7760------------ ------------ ------------ ------------ ------------ ------------ ------------*000 101,776 101,776 101,7760750-0000-393.00-00 DEBT PROCEEDS0 4,548,500 4,601,750 10,717,184 6,115,434 6,115,434 2,034,625LEVEL TEXTTEXT AMTBUDG CAPITAL LEASE DEBT PROCEEDS DEPOSITED INTO ESCROW 2,034,625ACCOUNTS TO PURCHASE LEASED VEHICLES AND EQUIPMENT2,034,625------------ ------------ ------------ ------------ ------------ ------------ ------------*0 4,548,500 4,601,750 10,717,184 6,115,434 6,115,434 2,034,625------------ ------------ ------------ ------------ ------------ ------------ ------------** EQUIPMENT/VEHICLE LEASING0 4,555,727 4,604,750 10,821,960 6,228,472 6,220,143 2,037,625------------ ------------ ------------ ------------ ------------ ------------ ------------*** EQUIPMENT/VEHICLE LEASING0 4,555,727 4,604,750 10,821,960 6,228,472 6,220,143 2,037,625 238 City of South Bend, Indiana 2019 Budget Fund 755 - South Bend Building Corp Fund Type Debt Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - 3,162 6,900 3,219 1,000 1,000 1,000 1,000 1,000 (5,900) -86% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - 2,650,500 2,635,025 1,323,750 2,635,750 2,629,085 2,306,705 1,955,780 1,182,605 725 0% Total Revenue - 2,653,662 2,641,925 1,326,969 2,636,750 2,630,085 2,307,705 1,956,780 1,183,605 (5,175) 0% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - 2,040,000 2,100,000 1,155,000 2,175,000 2,250,000 2,000,000 1,735,000 1,035,000 75,000 4% Interest & Fees - 604,164 536,025 279,131 459,750 379,085 306,705 220,780 147,605 (76,275) -14% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - 2,644,164 2,636,025 1,434,131 2,634,750 2,629,085 2,306,705 1,955,780 1,182,605 (1,275) 0% Capital - - - - - - - - - - - Total Expenditures - 2,644,164 2,636,025 1,434,131 2,634,750 2,629,085 2,306,705 1,955,780 1,182,605 (1,275) 0% Net Surplus / (Deficit)- 9,498 5,900 (107,162) 2,000 1,000 1,000 1,000 1,000 Beginning Cash Balance - - 771,586 777,486 779,486 780,486 781,486 782,486 Cash Reserve Cash Adjustments - 762,088 - - - - - - Ending Cash Balance - 771,586 777,486 779,486 780,486 781,486 782,486 783,486 Cash Reserves Target - 771,586 777,486 779,486 780,486 781,486 782,486 783,486 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 100% cash reserves per bond covenants This fund accounts for the South Bend Building Corporation. The South Bend Building Corporation is a separate legal entity, but is reported as a fund in the City's Comprehensive Annual Financial Report (CAFR). The accounting records are maintained in trustee bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system. The fund pays the debt service on the 2012 Police and Fire Building Refunding Bonds, 2010 Public Works Facility Refunding Bonds and 2013 EMS/Fire Training Tower and Fire Station Bond. Final payment dates: 2012 Police/Fire Bonds - 02/01/2023, 2010 Public Works Bonds - 02/01/2021, and 2013 EMS/Fire bonds - 02/01/2033. The South Bend Building Corporation receives debt service payments from the City and passes them through to trustee banks and bondholders. This fund also receives revenue from interest earned on the cash balance at the trustee bank. 239 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual ExpendituresSB BUILDING CORPORATION755-0602-431.37-11 CAPITAL LEASE PRINCIPAL0 2,040,000 2,100,000 2,100,000 1,155,000 1,155,0000755-0602-431.37-12 CAPITAL LEASE INTEREST0 599,214 532,025 532,025 276,631 276,6310755-0602-431.38-01 PRINCIPAL000000 2,175,000LEVEL TEXTTEXT AMTBUDG DEBT SERVICE PRINCIPAL PAID THROUGH ESCROW:DS-036 2010 PUBLIC WORKS BUILDING REFUNDING 2/1/19 305,000DS-036 2010 PUBLIC WORKS BUILDING REFUNDING 8/1/19 310,000DS-039 2012 POLICE & FIRE REFUNDING 2/1/19655,000DS-039 2012 POLICE & FIRE REFUNDING 8/1/19670,000DS-116 2013 EMS TRAINING TOWER/FIRE STATION 2/1/19 235,0002,175,000755-0602-431.38-02 INTEREST000000 455,750LEVEL TEXTTEXT AMTBUDG DEBT SERVICE INTEREST PAID THROUGH ESCROW:DS-036 2010 PUBLIC WORKS BUILDING REFUNDING 2/1/1932,500DS-036 2010 PUBLIC WORKS BUILDING REFUNDING 8/1/1926,500DS-039 2012 POLICE & FIRE REFUNDING 2/1/19123,010DS-039 2012 POLICE & FIRE REFUNDING 8/1/19109,910DS-116 2013 EMS TRAINING TOWER/FIRE STATION 2/1/1983,678DS-116 2013 EMS TRAINING TOWER/FIRE STATION 8/1/1980,152455,750755-0602-431.38-03 PAYING AGENT FEES0 4,950 4,000 4,000 2,500 2,500 4,000LEVEL TEXTTEXT AMTBUDG ESTIMATED PAYING AGENT FEES4,0004,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 2,644,164 2,636,025 2,636,025 1,434,131 1,434,131 2,634,750------------ ------------ ------------ ------------ ------------ ------------ ------------** ENGINEERING0 2,644,164 2,636,025 2,636,025 1,434,131 1,434,131 2,634,750------------ ------------ ------------ ------------ ------------ ------------ ------------*** SB BUILDING CORPORATION0 2,644,164 2,636,025 2,636,025 1,434,131 1,434,131 2,634,750 240 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual RevenueSB BUILDING CORPORATION755-0000-361.00-00 INTEREST EARNINGS0 3,162 1,000 6,900 4,703 3,219 1,000LEVEL TEXTTEXT AMTBUDG ESTIMATED ESCROW INTEREST EARNINGS1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 3,162 1,000 6,900 4,703 3,219 1,000755-0000-392.00-00 INTERFUND TRANSFER IN0 2,650,500 2,635,025 2,635,025 2,646,000 1,323,750 2,635,750LEVEL TEXTTEXT AMTBUDG FOR DEBT SERVICE PAYMENTS & FEES2019 TRANSFER FROM 287-0902-422.50-02DS-116 2013 BLDG CORP EMS FIRE STATION/TOWER BONDS 398,830ESTIMATED ADDITIONAL AMOUNT PAID TO US BANK5,0002019 TRANSFER FROM 641-0630-793.50-02DS-036 2010/2001 PUBLIC WORKS SERVICE CENTER BONDS82,9022019 TRANSFER FROM 324-1050-460.50-02DS-036 2010/2001 PUBLIC WORKS SERVICE CENTER BONDS 591,0982019 TRANSFER FROM 324-1050-460.50-02DS-039 2012 FIRE ST/POLICE DEPT (BLDG CORP)1,557,9202,635,750------------ ------------ ------------ ------------ ------------ ------------ ------------*0 2,650,500 2,635,025 2,635,025 2,646,000 1,323,750 2,635,750------------ ------------ ------------ ------------ ------------ ------------ ------------** SB BUILDING CORPORATION0 2,653,662 2,636,025 2,641,925 2,650,703 1,326,969 2,636,750------------ ------------ ------------ ------------ ------------ ------------ ------------*** SB BUILDING CORPORATION0 2,653,662 2,636,025 2,641,925 2,650,703 1,326,969 2,636,750 241 City of South Bend, Indiana 2019 Budget Fund 757 - 2015 Parks Bond Debt Service Fund Type Debt Service Funds Control City Funds 2018 2019 Budget 2016 2017 Amended 06/30/18 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change Revenue Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants/Intergovernmental - - - - - - - - - - - Licenses & Permits - - - - - - - - - - - Charges for Services - - - - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - - - - Interest Earnings - 1,472 2,000 900 1,000 1,000 900 800 800 (1,000) -50% Bond Proceeds - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - 384,835 379,107 156,472 379,431 377,756 376,006 374,106 371,981 324 0% Total Revenue - 386,307 381,107 157,372 380,431 378,756 376,906 374,906 372,781 (676) 0% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - - - - - - - - Debt Service Principal - 215,000 210,000 105,000 220,000 225,000 225,000 230,000 240,000 10,000 5% Interest & Fees - 175,481 170,107 85,341 163,732 157,131 150,381 143,557 136,581 (6,375) -4% Grants & Subsidies - - - - - - - - - - - Insurance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - 390,481 380,107 190,341 383,732 382,131 375,381 373,557 376,581 3,625 1% Capital - - - - - - - - - - - Total Expenditures - 390,481 380,107 190,341 383,732 382,131 375,381 373,557 376,581 3,625 1% Net Surplus / (Deficit)- (4,174) 1,000 (32,969) (3,301) (3,375) 1,525 1,349 (3,800) Beginning Cash Balance - - 557,768 558,768 555,467 552,093 553,618 554,967 Cash Reserve Cash Adjustments - 561,943 - - - - - - Ending Cash Balance - 557,768 558,768 555,467 552,093 553,618 554,967 551,168 Cash Reserves Target - 557,768 558,768 555,467 552,093 553,618 554,967 551,168 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 100% cash reserves per bond covenants This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2015 Parks Bond. The par amount of the 2015 Parks/EDIT bond was $5,605,000 and the final payment is due August 1, 2035. The accounting records are maintained in trustee bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system. The principal and interest payments are set forth in the 20 year debt amortization schedule (#141) with the first payment made on February 1, 2016 and the final payment on August 1, 2035. The bond requires semi-annual payments and the City EDIT Fund (408) transfers money into this fund on a monthly basis, as per the bond ordinance. Capital expenditures of this bond are tracked in Fund 751. This fund receives monthly lease rental payments from the City's EDIT Fund (408). This fund also receives revenue from interest earned on the cash balance at the trustee bank. 242 CITY OF SOUTH BENDEXPENDITURES2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD ProposedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Expenditures2015 PARKS BOND DEBT SVC757-1101-452.37-11 CAPITAL LEASE PRINCIPAL0 215,000 210,000 210,000 105,000 105,0000757-1101-452.37-12 CAPITAL LEASE INTEREST0 175,481 169,107 169,107 85,341 85,3410757-1101-452.38-01 PRINCIPAL000000 220,000LEVEL TEXTTEXT AMTBUDG DEBT SERVICE PRINIPAL PAID BY ESCROWDS-141 2015 PARKS/EDIT BOND 2/1/19110,000DS-141 2015 PARKS/EDIT BOND 8/1/19110,000220,000757-1101-452.38-02 INTEREST000000 162,732LEVEL TEXTTEXT AMTBUDG DEBT INTEREST PAID THROUGH ESCROW:DS-141 2015 PARKS/EDIT BOND 2/1/1982,191DS-141 2015 PARKS/EDIT BOND 8/1/1980,541162,732757-1101-452.38-03 PAYING AGENT FEES00 1,000 1,00000 1,000LEVEL TEXTTEXT AMTBUDG PAYING AGENT FEES PAID THROUGH ESCROW1,0001,000------------ ------------ ------------ ------------ ------------ ------------ ------------* OTHER SERVICES & CHARGES0 390,481 380,107 380,107 190,341 190,341 383,732------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE0 390,481 380,107 380,107 190,341 190,341 383,732------------ ------------ ------------ ------------ ------------ ------------ ------------*** 2015 PARKS BOND DEBT SVC0 390,481 380,107 380,107 190,341 190,341 383,732 243 CITY OF SOUTH BENDREVENUE2019 BUDGET201820182018 6/30/18 201920162017 Original Amended YTD YTD EstimatedACCOUNT NUMBER ACCOUNT DESCRIPTIONActual Actual Budget Budget Actual Actual Revenue2015 PARKS BOND DEBT SVC757-1101-361.00-00 INTEREST EARNINGS0 1,472800 2,000 1,457900 1,000LEVEL TEXTTEXT AMTBUDG INTEREST EARNED ON ESCROW ACCOUNTS1,0002019 ESTIMATE1,000------------ ------------ ------------ ------------ ------------ ------------ ------------*0 1,472800 2,000 1,457900 1,000757-1101-392.00-00 INTERFUND TRANSFER IN0 384,835 379,107 379,107 219,394 156,472 379,431LEVEL TEXTTEXT AMTBUDG 2019 TRANSFER FROM 408-0401-415.50-02379,431DS-141 2015 EDIT/PARKS BOND2019 DEBT SERVICE PAYMENTS (DOESN'T EQUAL P&I)379,431------------ ------------ ------------ ------------ ------------ ------------ ------------*0 384,835 379,107 379,107 219,394 156,472 379,431------------ ------------ ------------ ------------ ------------ ------------ ------------** PARK MAINTENANCE0 386,307 379,907 381,107 220,851 157,372 380,431------------ ------------ ------------ ------------ ------------ ------------ ------------*** 2015 PARKS BOND DEBT SVC0 386,307 379,907 381,107 220,851 157,372 380,431 244