HomeMy WebLinkAbout0.2019 Budget BookSouth Bendcity of
Indiana
2019 Adopted Budget
Pete Buttigieg, Mayor
Daniel Parker, City Controller
Benjamin Dougherty, Deputy City Controller
Amy Shirk, Senior Budget Analyst
Report prepared by City of South Bend Department of Administration and FinanceReport prepared by City of South Bend Department of Administration and Finance
City of South Bend, Indiana 2019 Budget
Table of Contents
Transmittal Letter ........................................................................................................................................................... 1
Introduction and Overview .................................................................................................................................... 2-21
Background ...................................................................................................................................................... 3-5
2019 Strategic Priorities ................................................................................................................................. 6-11
The Budget Process: Translating Strategic Priorities to an Adopted Budget ..................................... 12-14
2019 Budget Overview ................................................................................................................................ 15-21
Financial Structure and Policy ............................................................................................................................. 22-41
Organization Chart ............................................................................................................................................. 23
Detailed Fund Descriptions & Structure .................................................................................................. 24-30
Department/Fund Relationship ................................................................................................................ 31-33
Financial Policies .......................................................................................................................................... 34-41
Financial Summaries .............................................................................................................................................. 42-96
2019 Budget Summary ....................................................................................................................................... 43
Changes in Fund Balance Summary .......................................................................................................... 44-46
Revenue & Expenditure Summary by Fund Type ........................................................................................ 47
Revenue by Type .......................................................................................................................................... 48-50
Expenditures by Type .................................................................................................................................. 51-53
Consolidated Financial Schedules .................................................................................................................... 54
Detailed Financial Discussion – Revenue ................................................................................................ 55-62
Detailed Financial Discussion – Capital Expenditures .......................................................................... 63-71
Detailed Financial Discussion – Debt ....................................................................................................... 72-76
Detailed Financial Discussion – Personnel Costs ................................................................................... 77-96
Department Information ..................................................................................................................................... 97-122
Mayor's Office ............................................................................................................................................. 99-100
City Clerk. .................................................................................................................................................. 101-102
Common Council ..................................................................................................................................... 103-104
General Government ............................................................................................................................... 105-106
Public Works ............................................................................................................................................. 107-108
Department of Community Investment ............................................................................................... 109-110
Police Department ................................................................................................................................... 111-112
Fire Department ....................................................................................................................................... 113-114
Venues, Parks & Arts ............................................................................................................................... 115-116
Code Enforcement ................................................................................................................................... 117-118
Human Rights ........................................................................................................................................... 119-120
Building Department ............................................................................................................................... 121-122
Fund Information ................................................................................................................................................ 123-252
101 General Fund ......................................................................................................................................... 124
101-0101 Mayor's Office ............................................................................................................................ 125
101-0201 City Clerk ..................................................................................................................................... 126
101-0301 Common Council....................................................................................................................... 127
City of South Bend, Indiana 2019 Budget
101-0302 WNIT Contract .......................................................................................................................... 128
101-0401 Administration and Finance ..................................................................................................... 129
101-0404 Morris Performing Arts Center ............................................................................................... 130
101-0405 Palais Royale ............................................................................................................................... 131
101-0501 Legal Department ...................................................................................................................... 132
101-0602 Engineering ................................................................................................................................. 133
101-0616 Office of Sustainability ...................................................................................................... 134-135
101-0628 AmeriCorps Grant Program .................................................................................................... 136
101-0801 Police ............................................................................................................................................ 137
101-0901 Fire ............................................................................................................................................... 138
101-1008 Human Rights ............................................................................................................................. 139
102 Rainy Day Fund ..................................................................................................................................... 140
201 Parks & Recreation ....................................................................................................................... 141-142
202 Motor Vehicle Highway ....................................................................................................................... 143
203 Recreation Nonreverting ...................................................................................................................... 144
209 Studebaker/Oliver Revitalizing Grants ............................................................................................. 145
210 Economic Development State Grants ............................................................................................... 146
211 Department of Community Investment (DCI) Operation Fund .................................................. 147
212 Department of Community Investment (DCI) Grants .................................................................. 148
216 Police State Seizures .............................................................................................................................. 149
217 Gift, Donation, Bequest ....................................................................................................................... 150
218 Police Curfew Violations ..................................................................................................................... 151
219 Unsafe Building ..................................................................................................................................... 152
220 Law Enforcement Continuing Education ......................................................................................... 153
221 Landlord Registration ........................................................................................................................... 154
222 Central Services ..................................................................................................................................... 155
224 Central Services Capital ........................................................................................................................ 156
226 Liability Insurance ................................................................................................................................. 157
227 Loss Recovery Fund ............................................................................................................................. 158
249 Public Safety LOIT ............................................................................................................................... 159
251 Local Roads & Streets .......................................................................................................................... 160
257 LOIT Special Distribution ................................................................................................................... 161
258 Human Rights- Federal Grants ........................................................................................................... 162
265 Local Road & Bridge Grant ................................................................................................................ 163
273 Morris PAC/Palais Royale Marketing ............................................................................................... 164
274 Morris PAC/Self-Promotion .............................................................................................................. 165
278 Police Take Home Vehicle .................................................................................................................. 166
279 IT/Innovation/311 Call Center ........................................................................................................ 167
280 Police Block Grants .............................................................................................................................. 168
281 Economic Development Commission Revenue Bonds ................................................................. 169
287 Emergency Medical Services (EMS) Capital ..................................................................................... 170
288 Emergency Medical Services (EMS) Operating ............................................................................... 171
City of South Bend, Indiana 2019 Budget
289 HAZMAT .............................................................................................................................................. 172
291 Indiana River Rescue ............................................................................................................................ 173
292 Police Grants.......................................................................................................................................... 174
294 Regional Police Academy ..................................................................................................................... 175
295 C.O.P.S. M.O.R.E. Grant .................................................................................................................... 176
299 Police Federal Drug Enforcement ..................................................................................................... 177
312 2017 Parks Bond Debt Service ........................................................................................................... 178
313 Hall of Fame Debt Service .................................................................................................................. 179
315 Airport 2003 Debt Reserve ................................................................................................................. 180
317 Coveleski Debt Service Reserve ......................................................................................................... 181
324 TIF Revenue - River West Development Area ................................................................................ 182
328 SBCDA 2003 Debt Reserve ................................................................................................................ 183
351 2018 TIF Park Bond Debt Service Reserve ...................................................................................... 184
377 Professional Sports Development ...................................................................................................... 185
401 Coveleski Stadium Capital .................................................................................................................. 186
404 County Option Income Tax (COIT) ................................................................................................. 187
405 Park Nonreverting Capital .................................................................................................................. 188
406 Cumulative Capital Development ..................................................................................................... 189
407 Cumulative Capital Improvement ...................................................................................................... 190
408 Economic Development Income Tax (EDIT) ................................................................................ 191
410 Urban Development Action Grant .................................................................................................... 192
412 Major Moves Construction .................................................................................................................. 193
416 Morris Performing Arts Center Capital ............................................................................................. 194
422 TIF- West Washington District .......................................................................................................... 195
425 Redevelopment Retail Area (Leighton Plaza) ................................................................................... 196
429 TIF- River East Development Area (Northeast District) .............................................................. 197
430 TIF- Southside Development Area #1 ............................................................................................. 198
433 Redevelopment General ....................................................................................................................... 199
435 TIF- Douglas Road ............................................................................................................................... 200
436 TIF- River East Residential (Northeast District) ............................................................................. 201
439 Certified Technology Park ................................................................................................................... 202
450 Palais Royale Historic Preservation .................................................................................................... 203
451 2019 Fire Station #9 Bond Capital ..................................................................................................... 204
452 2018 TIF Park Bond Capital ............................................................................................................... 205
454 Airport Urban Enterprise Zone .......................................................................................................... 206
471 2017 Parks Bond Capital ...................................................................................................................... 207
600 Consolidated Building Fund ........................................................................................................ 208-212
601 Parking Garages ..................................................................................................................................... 213
610 Solid Waste Operations ........................................................................................................................ 214
611 Solid Waste Capital ............................................................................................................................... 215
620 Water Works Operations ..................................................................................................................... 216
622 Water Works Depreciation (Capital) .................................................................................................. 217
City of South Bend, Indiana 2019 Budget
624 Water Works Customer Deposit ........................................................................................................ 218
625 Water Works Sinking (Debt Service) ................................................................................................. 219
626 Water Works Bond Reserve ................................................................................................................ 220
629 Water Works Debt Reserve O&M ..................................................................................................... 221
640 Sewer Insurance ..................................................................................................................................... 222
641 Sewage Works Operations. .................................................................................................................. 223
642 Sewage Works Depreciation (Capital) ............................................................................................... 224
643 Sewage Works O&M Reserve ............................................................................................................. 225
649 Sewage Sinking (Debt Service) ............................................................................................................ 226
653 Sewage Debt Service Reserve .............................................................................................................. 227
655 Project ReLeaf ....................................................................................................................................... 228
661 Sewer Bond 2012 .................................................................................................................................. 229
667 Storm Sewer Fund ................................................................................................................................ 230
670 Century Center Operating ................................................................................................................... 231
671 Century Center Capital ......................................................................................................................... 232
672 Century Center Energy Conservation Debt Service ........................................................................ 233
677 Hall of Fame Capital ............................................................................................................................. 234
701 Fire Pension ........................................................................................................................................... 235
702 Police Pension ........................................................................................................................................ 236
705 Police K-9 Unit ...................................................................................................................................... 237
711 Self-Funded Employee Benefits ......................................................................................................... 238
713 Unemployment Compensation ........................................................................................................... 239
714 Parental Leave ........................................................................................................................................ 240
730 City Cemetery ........................................................................................................................................ 241
731 Bowman Cemetery ................................................................................................................................ 242
750 Equipment/Vehicle Leasing ................................................................................................................ 243
751 2015 Parks Bond Capital ...................................................................................................................... 244
752 South Bend Redevelopment Authority ............................................................................................. 245
753 Smart Streets Bond Capital .................................................................................................................. 246
754 Industrial Revolving Fund ................................................................................................................... 247
755 South Bend Building Corporation ...................................................................................................... 248
756 Smart Streets Debt Service .................................................................................................................. 249
757 2015 Parks Bond Debt Service ........................................................................................................... 250
759 Eddy Street Commons Capital ............................................................................................................ 251
760 Eddy Street Commons Debt Service ................................................................................................. 252
Glossary .................................................................................................................................................................. 253-257
CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR
DEPARTMENT OF ADMINISTRATION AND FINANCE
The Honorable Pete Buttigieg, Mayor of the City of South Bend
Members of the City of South Bend Common Council
Residents of the City of South Bend
RE: 2019 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year beginning
January 1, 2019.
The 2019 budget presents a clear blueprint for the future of the City. It enables the City to serve the interests of residents
and visitors with essential services such as police protection and sewer management. It enhances quality of life through
investments in public spaces, vibrant cultural opportunities, and economic and neighborhood development. Through
this budget, the City is investing in quality of place, through initiatives like the curb and sidewalk program, the Light Up
South Bend neighborhood lighting project, and the parks expansion to neighborhoods without easy access to green
spaces. This budget also contains extensive support for health and human services, including funding for lead abatement
and permanent supportive housing for the homeless.
While the 2019 budget makes significant investments in these and other priorities, it also presents a path toward
increased fiscal responsibility. As a steward entrusted with the public’s resources, the City is committed to maintaining
responsible and transparent financial management practices. To this end, the City’s General Fund budget is balanced
for 2019, and the City maintains a strong position in terms of liquidity. In addition, the 2019 budget reinforces the City’s
deep commitment to maintaining a manageable debt load.
The process by which the 2019 budget was adopted prioritized transparency and communication. The City’s budgeting
process allows for significant input from the Common Council, residents and other interested stakeholders at multiple
times during the year. On May 22nd, 2018, members of the City’s leadership team held a public forum on the budget.
This forum occurred prior to the formal beginning of the budget process, a deliberate step designed to hear residents’
concerns and requests and align those concerns with the City’s priorities throughout the budget process. The formal
budget kickoff meeting occurred on May 30th, 2018 with final adoption of the budget by the Common Council and
Mayor on October 8th, 2018. The City budget must be adopted by November 1st as per Indiana State law.
The preparation of the 2019 budget was made possible by the dedicated service of city staff members. Each
departmental fiscal officer and member of Administration and Finance has our sincere appreciation for the
contributions made towards the preparation of this report.
In closing, without the leadership and support of Mayor Pete Buttigieg, City Department Heads, and members of the
City of South Bend Common Council, preparation of this budget would not have been possible.
Sincerely,
Daniel T. Parker Benjamin J. Dougherty Amy Shirk
City Controller Deputy City Controller Sr. Budget Analyst
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City of South Bend, Indiana 2019 Budget
INTRODUCTION & OVERVIEW
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City of South Bend, Indiana 2019 Budget
Background
The City of South Bend is the county seat of St. Joseph County,
Indiana, and is the fourth largest city in the state. The City of South
Bend’s 2010 U.S. Bureau of the Census population was 101,168.
Accordingly, South Bend is classified as a “City of the Second Class”
under Indiana statutes (cities with a population of 35,000 to
250,000).
Despite a prolonged period of population decline from 1970 to
2010, population estimates show that the City is experiencing a
resurgence, experiencing five straight years of population growth.
The City of South Bend operates with a mayor as chief executive
and a nine-member City Common Council composed of six
members elected from districts and three members elected at-large.
The City provides a full range of traditional general governmental services to its residents. These services include police
and fire protection; sanitation services; the construction and maintenance of highways, streets, and infrastructure;
recreational activities and cultural events. In addition to general governmental activities, the City exercises oversight
over the South Bend Water Works, the South Bend Wastewater Treatment Facility, the Century Center Convention
Center, the Morris Performing Arts Center, the Studebaker National Museum, the City of South Bend Redevelopment
Commission and Authority, and several downtown parking facilities.
Location
St. Joseph County lies within the heartland of the manufacturing belt and
metropolitan regions of the Upper Midwest and Canada. The City of South Bend is
located in the north central part of Indiana, ten miles south of the Michigan state
line, and is the economic and cultural anchor of the “Michiana” region. The region
is a vibrant and diverse area with a strong economy based on a mix of health care,
agricultural, service, manufacturing, education, and other commercial and tourism
industries. This diverse economic mix creates varied employment opportunities for
the area’s residents while providing insulation via diversification from future
economic downturns.
The city is approximately 90 miles east of Chicago and 140 miles north of
Indianapolis. Accessibility to transportation, including Interstate 80/90, an
international airport (which is the second busiest in the State of Indiana) and the
South Shore Line has supported economic growth within the community.
Economic Conditions & Outlook
St. Joseph County, with its 2010 U.S. Bureau of the Census population of 266,931, boasts a strong history of
manufacturing which continues today. The service industry and retail trade have also flourished, creating a balance that
serves the community well.
The estimated labor force in St. Joseph County is 133,864 workers (2017, STATS Indiana, using data from the Indiana
Department of Workforce Development). The workers are typical of the Midwest: well-trained with a strong work ethic.
South Bend
South Bend Quick Facts
Year of Incorporation ...................................... 1865
Mayor .................................................. Pete Buttigieg
Number of Council Members ............................... 9
Population (2010 Census) .......................... 101,168
Budgeted Full-Time City Employees ............ 1,143
2019 Budgeted City Revenues .......... $336,066,903
2019 Budgeted City Expenditures ... $368,227,709
Bond Rating (Standard & Poors) ...................... AA
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City of South Bend, Indiana 2019 Budget
Education 1
Approximately 87.9% of the area’s adult population are high school graduates or higher (as compared to the national
average of approximately 75%) with an estimated 28.2% with a bachelor’s degree or higher. There are ten colleges,
universities and technical schools within South Bend and the surrounding area:
University of Notre Dame
Indiana University South Bend
Bethel College
Saint Mary’s College
Purdue University College of Technology at South Bend
Holy Cross College
Trine University South Bend
American National University
Indiana Technical Institute
Ivy Tech Community College
Unemployment
As of November 2018, St. Joseph County is
experiencing an unemployment rate of 3.3%, which is
the same as the State of Indiana unemployment rate but
slightly lower than the national unemployment rate of
3.7%. The unemployment rate in St. Joseph County is
somewhat similar to that of its surrounding counties—
Elkhart (2.4%), LaPorte (3.9%), and Marshall (3.0%) in
Indiana and Cass (3.8%) and Berrien (4.2%) in Michigan.
Income
The median household income in St. Joseph County in 2017 was $48,358, compared to a national median of $59,039.
However, the cost of living continues to be one of the greatest advantages of living in this community. Housing costs
in South Bend are well below the national and regional averages. Per a report compiled by the National Association of
Realtors in the third quarter of 2017, the median sales price for a single-family home in the South Bend-Mishawaka
Statistical Area was $132,900, compared to a median sales price of $255,600 in Chicago and $173,700 in Indianapolis.
The national median sales price is $254,000.
Largest Employers
According to the US Census Bureau, most employees in St. Joseph County were employed in the manufacturing,
healthcare, and educational services sectors:
According to the South Bend Region Economic Development Report (December 2015), the region’s largest employers
were:
University of Notre Dame (5,802)
Beacon Health Systems (4,683)
South Bend Community School Corp (3,615)
St. Joseph Health System (2,626)
Indiana University - South Bend (1,277)
City of South Bend (1,139)
St. Joseph County (1,068)
AM General (800)
Honeywell Aerospace (700)
Press Ganey (694)
1 US Census Bureau https://www.census.gov/quickfacts/fact/table/US,in,stjosephcountyindiana/AGE295217
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City of South Bend, Indiana 2019 Budget
Population2
Prior to 2010, South Bend experienced decades of population loss, primarily stemming from the collapse of the local
manufacturing industry and particularly the closing of the local Studebaker plant in 1963. However, despite being
named one of America’s “dying cities” by Newsweek in 2011, South Bend has experienced a renaissance of economic
opportunity and cultural growth over the past 5 years. Investments in the City made by high-tech firms and other
private businesses have led to a positive population growth in each of the past five years.
In addition, the population of South Bend is attracting younger members of the workforce. In 2016, the median age of
all people in South Bend was 33.2, down from 33.7 in 2015. Many of these younger residents came to South Bend from
outside the area:
2 US Census Bureau https://www.census.gov/quickfacts/fact/table/US,in,stjosephcountyindiana/AGE295217
0.0%
2.5%
5.0%
7.5%
10.0%
12.5%
15.0%
17.5%
20.0%
22.5%
Under
5
Age
5 - 17
Age
18 - 24
Age
25 - 34
Age
35 - 44
Age
45 - 54
Age
55 - 64
Age
65 - 74
Over
75
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
POPULATION5
City of South Bend, Indiana 2019 Budget
2019 Strategic Priorities
The formulation of an annual budget is, at its core, a strategic exercise. Although the budget is vital in ensuring good
fiscal management through expenditure control and planning (functions which will be discussed in greater detail in “The
Budget Process” section), one of the most important functions of the budget is to ensure resource allocation is
inextricably linked to the City’s strategic priorities.
To understand the City’s strategic framework and strategic priorities is, therefore, vital to understanding the allocations
of resources presented in the 2019 Adopted Budget.
Mission
South Bend’s strategic priorities are inextricably linked to the single, overarching mission that has defined the
administration of Mayor Buttigieg – We deliver services that empower everyone to thrive.
In support of this mission, the Mayor has established three main pillars of administration policy:
1)Make the basics easy: Provide residents high quality services at the greatest value to the taxpayer, maintaining
widespread confidence that the fundamentals are managed well.
2)Deliver good government: Put residents first always, leading by example, gathering input, and transparently
communicating our intentions, decisions, and actions.
3)Invest in people and places: Support residents with design, policy, and programming for a strong and
inclusive economy, vibrant culture, and great public spaces.
Strategic Priorities
To support the 3 pillars described above, the administration has articulated seven strategic priorities:
We Deliver Services that Empower Everyone to Thrive
MAKE THE BASICS
EASY
DELIVER GOOD
GOVERNMENT
INVEST IN PEOPLE &
PLACES
Safe Community for
Everyone
Well-Governed &
Administered City
Strong, Inclusive
Economy
Robust & Well-
Planned Infrastructure
Thriving Public Spaces
& Culture
Vibrant, Welcoming
Neighborhoods
Empower All Residents
with Education,
Mobility & Technology
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City of South Bend, Indiana 2019 Budget
MAKE THE BASICS EASY
Safe Community for Everyone
Public Safety is the foundation of all the City’s efforts to build South Bend. Through the targeted and creative
use of available resources, the City is working to provide quality police, fire and emergency medical services for
the community. The dedicated officers, firefighters, and paramedics of the City of South Bend work tirelessly
to accomplish the primary mission of any government: ensuring that residents and visitors can take safety for
granted.
Many things that affect safety extend beyond the reach of police and fire departments. For example, the City
is collaborating with the County Health Department and community partners to confront the threat to public
health from lead paint present in some older homes (particularly in low-income neighborhoods). In addition,
the City is working to address the issue of homelessness through direct outreach, short-term temporary
assistance, and permanent supportive housing initiatives.
Safe Community for Everyone - Desired Outcomes:
Ensure access to a safe, reliable and well-maintained utility system that delivers clean drinking water
and effectively manages sewage treatment
Foster a feeling of personal safety and security by providing well-lit streets and public areas and
developing an informed, engaged, and empowered community that shares in the responsibility for its
own well-being
Maintain a visible, approachable public safety presence that proactively addresses community concerns
and focuses on prevention, intervention, and safety education activities
Offer protection from violence and harm, enforce the law, promptly respond to calls for service, and
remain adequately prepare for all emergency situations
Promote and sustain a thriving, healthy, and sufficiently regulated community with revitalized
neighborhoods and commercial areas that are attractive, well-kept, and free from blight
Provide for a safe, reliable transportation network that is well-maintained, clearly marked, and enhances
traffic flow and mobility
Provide for the health, education, and socio-economic well-being of the community through job
creation, diverse housing options, and access to basic, day-to-day services
Robust & Well-Planned Infrastructure
As with any city, the upkeep of South Bend’s infrastructure is essential to the functioning of all other priorities.
From routine street maintenance and snow removal to multi-million dollar projects designed to revolutionize
traffic flow or sewage management, few areas touch residents’ day-to-day lives more completely than effective
infrastructure management.
To that end, a significant number of city projects are focused on infrastructure. In 2019, South Bend will invest
in miles of curbs and sidewalks and continue its commitment to revitalizing an agent sewer. In addition, the
“Light Up South Bend” initiative has been expanded to ensure that all residents have access to reliable
streetlights to improve safety and visibility.
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City of South Bend, Indiana 2019 Budget
Robust & Well-Planned Infrastructure - Desired Outcomes:
Continuously and proactively maintain, repair, improve and invest in South Bend’s transportation
infrastructure (roads, streets and sidewalks)
Design, construct and maintain a connected, accessible and safe network of indoor and outdoor
walkways, bike paths and trail systems
Plan and develop a safe, reliable and well-maintained water and wastewater utility infrastructure
Provide access to Wi-Fi and technology infrastructure that connects all segments of the community
with information and resources
Responsively manage and efficiently operate a transportation network that offers safe travel, eases
congestion, improves traffic flow, maneuverability, and accessibility
Strategically and collaboratively plan, design and build a transportation and utility system that enhances
sustainability, supports growth and meets the long-term needs of the community
DELIVER GOOD GOVERNMENT
Well-Governed & Administered City
In line with a commitment to good governance and making basic services easy, the City administration is
pursuing a range of internal governance improvements that will increase overall efficiency and effectiveness;
unlock advantage of economies of scale in maintenance, procurement and purchasing; and improve the strategic
management of City departments and initiatives.
The City strives to respond to issues & concerns raised by residents in a timely manner and with excellent
service. South Bend is committed to practicing good stewardship of public resources through sound,
responsible fiscal management practices.
In addition, the City has prioritized transparency and inclusion. Mayor Buttigieg issued an Executive Order in
2016 establishing an official city-wide diversity and inclusion initiative to promote equal opportunity in the
city’s workforce and operations. In accordance with the Diversity and Inclusion strategic plan, the City
prioritizes the inclusive procurement program and small business development especially for minority and
women-owned businesses. The City also tracks the progress of inclusive and fair workforce recruitment, hiring,
retention, development, and pay equity.
Well-Governed & Administered City - Desired Outcomes:
Be a great employer with great employees
Provide enduring financial strength
Provide excellent services and efficient processes
Model our values (Excellence, Accountability, Innovation, Inclusion and Empowerment)
Provide robust physical and technological capital assets to residents and employees
Maintain reliable compliance with regulations and well-managed risk
Maintain effective, responsive leadership and communication
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City of South Bend, Indiana 2019 Budget
INVEST IN PEOPLE & PLACES
Strong, Inclusive Economy
Local government plays a key role in economic development. By providing adequate infrastructure and
offering targeted assistance, the City can stimulate private investment, creating and expanding business
opportunities and jobs.
The City’s policies encourage new start-up businesses, strengthen existing business, attract new jobs, increase
assessed value and emphasize direct investment in hard-to-develop areas. The City has taken numerous
publicly-owned lots and buildings and put them back into private ownership. As a result, the City has helped
existing businesses to expand and relocate while creating new jobs and newly improved places of employment.
The City has also empowered local developers and entrepreneurs to see downtown South Bend as a great place
to create new residential spaces that bring more people to the heart of our community.
In addition to attracting private investment, the City has focused on strengthening the capacity of local workers
and small businesses to become part of South Bend’s economic success. Through the Pathways workforce
development program, the City partners with WorkOne to provide specialized job training and placement
assistance to local workers. The City strategically deploys property resources to maintain a diverse and popular
downtown dining and retail sector.
Strong, Inclusive Economy – Desired Outcomes
Encourage and support the attraction, retention and expansion of a well-balanced mix of thriving
business and industry that contributes to the economic sustainability of the community
Foster and sustain an attractive, safe and inviting place to live and work that offers quality housing
options and promotes community diversity and inclusion
Partner with the community to provide high quality employment opportunities by ensuring ready
access to a skilled, educated and diverse workforce
Promote local business development and growth through appropriate incentives, collaborative
partnerships, resource support and efficient, business-friendly processes
Provide sufficient and well-planned transportation and utility infrastructure that enables business
efficiency and investment and supports the growth of the community
Support and encourage a diverse balance of dining, shopping, entertainment and cultural events that
meet the needs of residents and visitors alike
Thriving Public Spaces & Culture
Investing in “Quality of Place” is one of the most important functions of any local government. South Bend is
deeply committed to providing residents and visitors with cultural enrichment opportunities and well-
maintained public green spaces to enhance their lives.
The City is currently in the midst of the My SB Parks & Trails initiative, the largest package of parks
improvements in the City’s history. The initiative will revamp community centers, expand park access to
isolated areas, and enhance existing green spaces. The investment delivers on the belief that all residents deserve
access to high-quality parks.
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City of South Bend, Indiana 2019 Budget
Special attractions within the South Bend area include:
the Olympic-class East Race Waterway (which was the first artificial whitewater course built in North
America) and the East Bank area
the Morris Performing Arts Center, which provides for the Broadway Theater League, the South Bend
Symphony Orchestra with the Chamber and Pops Orchestras, and the Southold Dance Theater
the award-winning South Bend Civic Theater
the Studebaker National Museum
the South Bend Museum of Art
the Snite Museum of Art at Notre Dame
the Northern Indiana Center for History
the Potawatomi Zoo
the Morris Conservatory/Muessel-Ellison Tropical Gardens
The Four Winds Field Baseball Stadium (a 5,600-seat facility which opened in 1987 and is rated among
the best in minor league baseball. The stadium is home to the South Bend Cubs, a minor league team
affiliated with the Chicago Cubs)
Thriving Public Spaces & Culture - Desired Outcomes:
Advance cultural enrichment by supporting the visual, performing, graphic and literary arts and
promoting multi-cultural events
Develop and maintain a fully integrated walking and biking trail network that connects the community
and promotes a healthy lifestyle
Preserve and enhance South Bend’s parks, trails, green spaces and public spaces, ensuring they are safe,
accessible, attractive, engaging and well-maintained
Promote and support a variety of affordable, accessible and safe community events, entertainment
opportunities, and shopping and dining venues that attract and welcome residents and visitors alike
Provide a diverse mix of affordable, secure and convenient recreational and leisure-time venues and
programs that meet the interests and needs of a multi-generational community
Sustain and invest in a visually appealing, clean, healthy and well-kept community
Vibrant, Welcoming Neighborhoods
Safe, robust and attractive neighborhoods are a cornerstone of inclusive economic development. The City will
make investments to fund or leverage state and federal funding for housing assistance, development and home
ownership programs, neighborhood public works and parks, neighborhood development for social services
and organizations, and public safety initiatives. Committing these resources will help us maintain, improve, and
support strong neighborhood development.
South Bend is working with partners such as the Housing Authority, Neighborhood Resource Connection, and
the South Bend Community School Corporation to create new strategies for enhancing neighborhoods.
Reinforcing our neighborhoods creates opportunities for our residents across the socioeconomic strata to own
and enjoy safe, affordable homes in the community they love.
Vibrant, Welcoming Neighborhoods - Desired Outcomes:
Attract and retain homeowners by providing well-planned, attractive, diverse and livable
neighborhoods, offering a variety of housing options and promoting neighborhood identity and pride
Develop, preserve, regulate and revitalize residential neighborhoods that are secure, well-lit, well-kept
and accessible for daily necessities
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City of South Bend, Indiana 2019 Budget
Develop well-maintained, clean, and safe neighborhood parks, trails, and open spaces that are
conveniently located and offer a place for residents and families to connect
Offer proactive solid waste management, convenient trash collection and efficient yard debris removal
that preserves the health and appearance of the community
Promote, incentivize, and invest in redevelopment, renovation and repurposing that emphasizes blight
reduction and elimination, infill development, and abandoned property revitalization
Provide for clean, well-maintained streets and sidewalks and offer safe mobility for motorists,
pedestrians and cyclists alike
Empower All Residents with Education, Mobility and Technology
To keep pace with the ever-changing economic landscape, South Bend must be willing and able to change the
types of services it provides residents, as well as the way it provides those services. To this end, South Bend
has prioritized connectivity and access to a convenient, reliable transit service.
From a connectivity perspective, South Bend is the location of one of the most valuable connectivity resources
in the country – the Metronet Zing communication network. Businesses (and residents) in our area benefit
from the fiber optic “ring” which reduces obstacles for new business investment, such as limited bandwidth or
high prices for digital services. Indeed, several technology companies have chosen to invest in South Bend for
exactly this reason.
South Bend also remains committed to improving public transportation. Through partnering with local
transportation operators (such as TRANSPO) and working to design a more pedestrian and bike-friendly public
space, South Bend is revitalizing the way residents move around the City. In addition, the City has partnered
with several local businesses to develop a program designed to alleviate transportation problems and reduce
turnover by using ride-share services. In October 2018, this program was named as one of nine winners of a
$1 million grant in the Bloomberg Mayor’s Challenge.
Empower All Residents with Education, Mobility and Technology - Desired Outcomes:
Develop and utilize current technology to better inform, educate, engage, and serve the community
Enhance connectivity and provide ready access for all to information and resources by ensuring Wi-Fi
and internet access throughout the community
Ensure access to technical training, mentoring programs, professional development, educational
resources, and life-long learning opportunities for all ages
Offer convenient mobility and transit choices that are accessible to all, enhance community livability,
and ensure safe travel to any destination for motorists, pedestrians, and cyclists
Partner and collaborate with the schools to provide high quality educational opportunities and
programming for its young people
11
City of South Bend, Indiana 2019 Budget
The Budget Process: Translating Strategic Priorities to an
Adopted Budget
As noted in the previous section, the translation of the policy goals of the administration into investments that can be
used to accomplish those policy goals is at the core of the budgeting process.
The outcome of this budget preparation process is a budget ordinance passed by the Common Council, in which the
Council authorizes the level of funding for City operations. It is important to note that the line-item budget passed by
the Council is the maximum authorization to incur liabilities. It is not a mandate to spend (i.e. City funds may spend
less than the appropriated amount), but it does represent the legal limit of spending (i.e. City funds may NOT spend
more than the appropriated amount). Spending within a single cost category (personnel, supplies, capital, etc.) in a single
fund cannot exceed appropriations without Common Council approval.
To ensure that the City is able to accomplish its objectives, the annual budget for local governments like South Bend
has three primary goals:
1)Allocate resources in a manner that enables the accomplishment of strategic goals.
2)Ensure short-term liquidity and good stewardship of financial resources through expenditure control
3)Promote interperiod equity through responsible fiscal management of debt and assets
“Interperiod equity” refers to the state in which current expenditures are not deferred to future
taxpayers through excessive use of debt or other financing mechanisms. In other words, South Bend
wishes to ensure that current-year revenues are sufficient to pay for current-year expenses.
To promote the achievement of these objectives, the City of South Bend prepares a budget that is strategically-aligned,
balanced, and prepared on the cash-basis.
Strategic Alignment
Every step of the budget process (including the
input-gathering session with residents, the budget
kickoff meeting, and all public presentations of the
proposed budget) is focused on the seven strategic
priorities described in the previous section. The
focus of all budget-related discussions centers on
what money is being spent for (the purpose, such
as “maintaining a visible public safety presence”),
as opposed to what money is being spent on (the
object, such as “Police Salaries”).
Every line-item expenditure is related back to the
accomplishment of one or more of those seven
priorities, and each department establishes
appropriate outcomes metrics that allow the
government to relate increased appropriation of
funds to the accomplishment of strategic goals.
These outcomes metrics are presented in the
“Departmental Summaries” section of this budget
document. The expenditures in the 2019 adopted
budget are similar to past allocations of resources
among the various priorities.
28.7%27.9%22.9%27.6%
27.0%24.4%
23.2%
26.6%
14.2%16.8%
14.1%
16.9%
15.8%14.3%
18.9%
11.5%
8.9%12.0%16.8%12.1%
5.2%4.4%4.0%5.2%
0.2%0.2% 0.2%0.2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2016 2017 2018 2019
All Residents
Empowered
with Education,
Mobility &
Technology
Vibrant,
Welcoming
Neighborhoods
Thriving Public
Spaces & Culture
Strong, Inclusive
Economy
Well-Governed
& Administered
City
Robust & Well-
Planned
Infrastructure
Safe Community
for Everyone
12
City of South Bend, Indiana 2019 Budget
Balanced Budget
To promote good fiscal management and enable the achievement of objectives 2 and 3 listed above, South Bend is
committed to the passage of a “balanced budget.” A balanced budget is necessary for proper financial management in
the City of South Bend. The City defines a balanced budget as a budget in which estimated revenue and available cash
balances are equal to or greater than estimated expenditures. After the budget is adopted, if increases in expenditures
and/or decreases in revenue result in an imbalanced budget, then a budget amendment is required to bring the budget
back in balance.
The four (4) major City funds—General Fund, Public Safety Local Income Tax (PS LOIT), County Option Income
Tax (COIT), and Economic Development Income Tax (EDIT)—are balanced for 2019.
Basis of Budgeting: A Tool for Fiscal Management
Similarly, in an effort to promote good fiscal management and enable the achievement of objectives 2 and 3 listed above,
South Bend has elected to budget all funds on a cash basis. This is not the same basis as is used in the City’s audited
financial statements. As prescribed by the Government Accounting Standards Board (GASB), the City’s audited
financial statements are prepared on a modified accrual basis for governmental funds and a full accrual basis for
proprietary funds.
The decision to budget on a cash basis was made primarily in view of the importance of the budget as a planning and
control instrument in the City. The accounting system provides the basis for appropriate budgetary control. Unlike
accounting, budgeting is not (at its core) a financial procedure; it is primarily a policy-planning process to ensure strategic
alignment and good fiscal management. The goals of current expenditure control and interperiod equity are served well
by the cash-basis system of budgeting, and therefore the City uses cash-basis budgeting.
Although the primary budgeting method is cash-basis, encumbrance accounting is employed in most funds.
Encumbrances (e.g., purchase orders, contracts) outstanding at year-end are reported as designates of fund balances
and do not constitute expenditures or liabilities because the goods or services have not been received as of year-end;
the encumbrances will rollover and be re-appropriated and honored during the subsequent year.
Despite the cash-basis budget, the need for more complete disclosure of the City’s underlying condition by the public
and credit markets have led the City to release audited financial statements prepared on the modified accrual basis (for
governmental funds) and the full accrual basis (for proprietary funds). The primary difference between accrual-basis
accounting and cash-basis accounting is that accrual-basis accounting recognizes revenues and expenses when they are
earned or incurred, as opposed to when they are received or paid in cash. The accrual and modified accrual accounting
bases provide for a more holistic look at the overall economic position of the City and is thus used to prepare the
audited financial statements in accordance with GASB standards.
The 2019 Budget Process:
With the three objectives listed above in mind, and the need to prepare a budget that is strategically-aligned, balanced,
and prepared on the cash-basis, the City of South Bend undertook the following process for the 2019 budget:
The City’s annual budget process begins with a budget kickoff meeting which includes the Mayor, Department
Heads, Fiscal Officers, Common Council and other City leaders.
At the budget kickoff meeting, Administration priorities are discussed and the budget process is reviewed. Soon
after the meeting, department heads and various staff members prepare a five-year capital improvement plan and a
five-year operating budget.
Based on input from Department Heads, the City Controller will submit a proposed budget to the Mayor in July.
From August to October, the Mayor and City Controller present to the Common Council the recommended budget
for the next year. The Common Council reviews the recommended budget, makes reductions at their discretion,
holds several public hearings and ultimately adopts the City budget for the fiscal year prior to November 1 (per
Indiana State Law).
Once adopted, the budget is forwarded to the State of Indiana Department of Local Government Finance (DLGF)
for final approval. The City’s fiscal year begins January 1.
13
City of South Bend, Indiana 2019 Budget
Budget Calendar for Fiscal Year 2019 Budget
May 22, 2018 Public budget forum at Ivy Tech Community College
May 30, 2018 Budget kickoff meeting for all Department Heads and Fiscal Officers
July 9, 2018 Deadline to enter budget requests into accounting software system and update Excel
summary sheets
July 17-30, 2018 Mayor’s Office review of budgets with Department Heads & Fiscal Officers
Aug 1 - Sep 19, 2018 Various budget hearings with City Council & Department Heads
August 22, 2018 Civil City budget ordinances filed with City Clerk for 1st reading
August 27, 2018 Public hearing and first reading of 2019 City budget
September 14, 2018 First publication of 2019 City budget, Gateway Notice to Taxpayers, and submission
of Form 3 Budget notice in Gateway
September 19, 2018 File 2019 Mayor, Clerk, Council, non-bargaining, and bargaining salary ordinance
with City Clerk
September 24, 2018 Public hearing on 2019 City budget and first reading of 2019 Mayor, Clerk, Council,
non-bargaining, and bargaining salary ordinance
October 8, 2018 Second public hearing and adoption of 2019 City budget and 2019 Mayor, Clerk,
Council, non-bargaining, and bargaining salary ordinance
Budget Amendment Policy
After the budget is adopted, the primary responsibility for managing the appropriated funds falls to each respective
Department Head, Fiscal Officer, and the Finance Department and the Mayor. The Fiscal Officers and Department
Heads analyze their respective budgets on a monthly basis.
Management flexibility is given to each Department for exceeding a given expenditure/expense line item within a given
cost category if there is an available budget within another expense line item of the same cost category, in the same
department, in the same fund. Cost categories include personnel, supplies, services, and capital. These budget
amendments do not require approval from the Common Council.
If a review of year-to-date activity indicates that any given expense line item will exceed the budget, and the line item
cannot be covered by another budget within the same cost category, then the Fiscal Officer is required to submit a
budget amendment form to the Finance Department. The Finance Department reviews the form and, if deemed
appropriate, presents it to the Mayor and the Common Council for approval. Budget amendments are presented to the
Common Council on a quarterly basis.
Budget amendments that require Common Council approval include:
Budget transfers between different cost categories (i.e. personnel, supplies, services, capital)
Budget transfers between different departments within the same fund
Additional appropriations (increases) or reductions to the total budget for a given fund
o Once approved by the Common Council, these requests are submitted to the Indiana Department of
Local Government Finance (DLGF) for final approval
14
City of South Bend, Indiana 2019 Budget
2019 Budget Overview
Introduction
This summary has been prepared as a general overview to the 2019 Budget for the City of South Bend in the hope that
it will provide City residents with a quick summary of the plans for the City for the fiscal year. The Common Council
held ten (10) public budget work sessions to review the budget. The 2019 budget was centered around the named
priorities listed below, which were shared by the Common Council and the Administration. The 2019 budget was
adopted on October 8, 2018. Indiana State law requires that budgets be passed no later than November 1.
Strategic Priorites Reflected in the 2019 Budget
We Deliver Services that Empower Everyone to Thrive
MAKE THE BASICS
EASY
DELIVER GOOD
GOVERNMENT
INVEST IN PEOPLE &
PLACES
Safe Community for
Everyone
Well-Governed &
Administered City
Strong, Inclusive
Economy
Robust & Well-
Planned Infrastructure
Thriving Public Spaces
& Culture
Vibrant, Welcoming
Neighborhoods
Empower All Residents
with Education,
Mobility & Technology
Short-Term Organizational Factors: Context for the 2019 Budget
As the City of South Bend prepared its 2019 budget, there were several specific factors that guided the development of
the budget:
1)Strategic Priorities: Within the context of the general strategic framework presented above, the South Bend
Common Council articulated the following specific budget initiatives for 2019:
o Safe Community for Everyone
More resources for the lead issue
Resources for Code Enforcement
Shot Spotters in neighborhoods that have experienced an increase of criminal activities.
Public safety & traffic patrols
o Robust & Well-Planned Infrastructure
Resources for drainage issues.
Infrastructure (Streets, CSO).
Increase in resources for curbs and sidewalks.
o Well-Governed & Administered City
Diversity in the workforce, City programs and planning initiatives
15
City of South Bend, Indiana 2019 Budget
o Strong, Inclusive Economy
Job creation
Stronger community investment in most challenging districts
o Vibrant, Welcoming Neighborhoods
Expansion of traffic calming efforts in other neighborhoods
Expansion of “Light Up South Bend” initiative
2)Revenue / Expenditure Projections:
o Civil city property tax revenue is projected at a modest growth for 2019 (assuming 2% increase based on
2018 anticipated increases). Property tax revenue appears to be rising faster than in prior years. The City
continues to work with the County Assessor’s office to ensure property taxes are fair and consistent across
our community.
o The overall projected Local Income Taxes (LIT) increased by roughly 10.4% over 2018 based on DLGF
estimates provided in August 2018.
o 2020 Fiscal Curb (due to the Circuit Breaker Property Tax Cap) will hit in the next budget cycle; the City
will need to take steps to be prepared for a roughly $1.94 million decrease in property taxes coming into
the general fund. Action Items for 2019 and 2020:
Continue to work with County to ensure property taxes reflect market conditions.
Decreasing the number of City positions (2.5% decrease would save about $1.5 million annually),
done by reviewing positions as they become vacant to ensure they are in alignment with the City’s
strategic priorities.
Maximize efficiency in City departments to tighten operational costs.
Control cost of healthcare benefit for employees (currently at ~$16,000 per employee). With
innovative steps and good data analysis, this can be controlled.
Consider new revenue options (grants, opportunity zones, public-private partnership)
o Additional Medicaid reimbursements to Emergency Medical Services (EMS) are expected to be phased out,
reducing estimated revenue by approximately $1.1 million in 2019 and therefore requiring a transfer from
EDIT to cover the shortfall of roughly $1.5 million.
o Due to lower-than-anticipated health insurance cost over the past several years, a relatively substantial cash
balance accumulated in South Bend’s self-funded employee benefits fund. Rather than allow this fund to
accumulate excessive cash, the City decided to significantly reduce its per-FTE allocated health insurance
cost for 2019, which each City department pays out of its departmental budget. This one-time adjustment
in the 2019 budget allowed the City departments to commit their budget dollars to other needs and projects
that will benefit South Bend residents directly. The City will continue to monitor the health insurance cost
per FTE allocated to departments in future years to continually align allocated cost with actual healthcare
expenditures.
3)Department Reorganizations
o The 2019 budget proposes to establish City plan commission and integrate land use and development
functions within the same department, i.e. Building, Planning and Development
Designed to achieve efficiencies and strategic implementation of City planning
o The 2019 budget also proposes that St. Joseph County’s GIS team would fold into City’s Department of
Innovation & Technology in 2019
4)Economic Strength:
o South Bend’s economy and population continue to grow; civic energy is high, and financial reserves remain
healthy.
5)Projects Continuing from 2018
o Several projects are continuing from 2018 into 2019, including Quality of Place enhancements (streets and
sidewalks, My SB Parks and Trails) Inclusive Economic Growth and Development, Neighborhood
Planning, and Diversity, Human Capital and Inclusion Efforts
16
City of South Bend, Indiana 2019 Budget
2019 Adopted Budget Highlights
Safe Community for
Everyone
$1.46 million in EMS and Fire Capital investments
Replacing up to 15 of the oldest police patrol cars with Ford Fusions
Hybrids for the Detective Bureau (approximately $30,000 per car)
Paramedicine Program Pilot ($100,000)
Traffic Calming ($250,000)
Railroad Quiet Zones ($350,000)
Shotspotter ($190,000)
Federal Lead Grant match ($350,000)
Housing Safety Inspection program ($190,000)
Robust & Well-Planned
Infrastructure
Significant funding for Curb & Sidewalk Program as well as four (4) new
curb & sidewalk concrete positions
$3.77 million investments in water capital projects and $3.78 million in
wastewater projects
Well-Governed &
Administered City
All non-bargaining positions’ maximum salary caps have been increased by
a minimum of 2% in the salary ordinance. All bargaining positions are
under contract until 2020 or 2021, depending on union
TRANSPO Bus Passes for employees to travel to and from work ($25,200)
Employee Training, including harassment awareness training, as required
by Council resolution ($590,000 or approximately $536 per employee)
Strong, Inclusive
Economy
Workforce development programming ($529,000)
Façade Grant Program ($575,000)
Micro loan program to accelerate business startups that cannot receive
financing ($100,000)
Diversity Specialist position requested to assist with the Disparity Study
and implementation
Small-scale development matching grant ($200,000)
Community Development Financial Institutions (CDFI) pilot program
($75,000)
Thriving Public Spaces
& Culture
My SB Parks & Trails work continues (32 different neighborhood parks
scheduled for improvements, including restrooms and park equipment)
(part of 2017 and 2018 bonds)
o Addressing neighborhoods that do not have equitable access to
parks ($2.5 million)
$800,000 of TIF matching funds for Coal Line Trail project
Vibrant, Welcoming
Neighborhoods
Expanded neighborhood development program (new construction and
rehab) ($1.6 million)
Continued Vacant & Abandoned efforts ($545,000)
Light Up South Bend neighborhood lighting project, including a solar lamp
post pilot program ($200,000)
Neighborhood cleanups with Code Enforcement involvement (funded
through regular Code Enforcement budget)
Substantial TIF investments planned in neighborhoods in 2019 including:
o $2 million for South East Master Plan Implementation (pending
TIF area realignments)
o $2 million for Western Avenue streetscape, Falcon to Dundee
o $750,000 for Portage-Elwood streetscape
o $1 million Washington-Colfax apartments
o $800,000 for Sherman-Harrison development project
o $550,000 for City Cemetery entrance
o $400,000 for West Washington area improvements
Empower All Residents
with Education,
Mobility & Technology
Expansion of Free WiFi ($100,000)
Workforce Transportation Pilot ($135,000)
Youth Build match for US Department of Labor grant application
($250,000)
Lifelong Learning program match for residents ($150,000)
17
City of South Bend, Indiana 2019 Budget
Fund Accounting & City Funds
The City of South Bend uses fund accounting to enhance accountability and transparency for the use of resources. The
City maintains just over 100 funds (with a total fund balance of nearly $190 million) for various purposes, grouped into
seven main categories:
General Fund: The largest single fund is the General Fund, which provides $64.7 million (17.6%) in funding
towards the majority of services available to the City residents (Police, Fire and general gov’t)
o The bulk of the spending from this fund ($52.9 million) is for the Police and Fire Departments.
o The remaining $11.8 million is used to fund the Mayor’s office, the Administration & Finance Department,
Engineering Department, Legal Department, and the City Clerk & Common Council.
Special Revenue Funds: Providing $85.6 million in funding (23.2%), these Funds are used to account for the
proceeds of earmarked revenue or financing activities requiring separate accounting because of legal or regulatory
provisions. The City of South Bend has over 30 Special Revenue Funds.
o These funds account for the City’s Venues, Parks & Arts (VPA) Department, Streets Department and the
Department of Community Investment, among other priorities.
Capital Projects & Debt Service Funds: Because the City of South Bend does not issue debt except for the
purpose of funding capital projects, it makes sense to group these funds together. These funds account for large-
scale capital projects and principal and interest payments on debt associated with those project represent total
expenditures in 2019 of $15.9 million (4.3%).
o The City currently maintains 16 capital projects funds and 4
city-controlled debt service funds
o Note that this fund grouping does not include capital
projects/debt service payments related to enterprise funds or
Redevelopment Commission controlled funds, which are
accounted for in their respective categories.
Enterprise Funds: Enterprise Funds are generally used to account
for activities that are designed to support their operations through
charges for services rendered (as opposed to tax revenue). Because
they operate and finance themselves much in the way a business
would, these funds are sometimes called “business-type” funds. These
funds provide $112 million (30.5%) of funding.
o The largest enterprise fund grouping are the Utilities Funds,
which provide $90.5 million in funding for water, wastewater,
sewer, and solid waste operations.
o Other enterprise funds include funds for Emergency Medical
Services (EMS), parking garages, the Building Department, and
the Century Center.
Internal Service Funds: Internal Service Funds are used to account
for $38.9 million of expenditures (10.6%), and cover operations that primarily provide services to other departments
of the City of South Bend on a cost-reimbursement basis. These 8 funds account for activities such as Central
Services (which provides vehicle repairs/maintenance for police, fire, streets, etc.) and the City’s self-funded
employee benefits (such as health insurance and parental leave).
Trust & Agency Funds: Trust & Agency funds ($11.5 million; 3.1%) are used to account for resources that are
ultimately benefitting a party outside of the City Government. The vast majority of expenditures in this fund
category are for pension costs for the Police and Firefighters pension.
Redevelopment Commission Controlled Funds: The Redevelopment Commission is a body created to develop
a strategic plan for eliminating blight and bringing about new development to under-resourced areas in the city. The
commission consists of five members (three appointed by the Mayor, two appointed by the Common Council).
Controlled Funds total $39.3 million or 10.7% of the total 2019 City budget and consist mainly of various Tax
Increment Financing (TIF) Districts and the Certified Technology Park. The Redevelopment Commission
Controlled Funds pay for debt service as well as other TIF approved expenditures which help attract and retain
business in the areas.
17.6%
General
Fund
23.2%
Special
Revenue
Funds
4.3%
Capital & Debt
Service Funds
30.5%
Enterprise
Funds
10.6%
Internal
Service Funds
3.1%
Trust &
Agency
Funds
10.7%
Redevelopment
Commision
Funds
2019 Budgeted Expenditures by Fund Type
18
City of South Bend, Indiana 2019 Budget
2019 Expenditure Summary (Financial Organization Chart)
Total City Budget
$368,227,709
General Fund
$64,707,205
Public Safety
$52,900,661
Fire
$21,646,147
Police
$31,254,514Administration & Finance
$2,570,263
Mayor's Office, City Clerk, and Common Council
$2,047,446
Other
$7,188,835
Special Revenue Funds
$85,602,758
County Option Income Tax
$13,133,294
Parks & Recreation
$20,376,632
Economic Development Income Tax
$12,228,488
Motor Vehicle Highway
$14,345,948
Public Safety L.O.I.T.
$8,566,555
Other
$16,951,841
Capital Projects and
Debt Service Funds
$15,895,666
Enterprise Funds
$112,305,501
Sewage Works Operations & Capital Funds
$47,704,104
Water Works Operations & Capital Funds
$25,597,796
EMS Operating and Capital Funds
$9,071,458
Solid Waste Operating and Capital Funds
$6,646,522
Other
$22,546,443
Internal Service Funds
$38,935,582
Trust & Agency Funds
$11,468,359
Firefighters' Pension Fund
$5,112,457
Police Pension Fund
$6,355,902
Redevelopment
Commission
Controlled Funds
$39,312,638
Tax Increment Financing Funds
$32,275,000
Redevelopment Funds
$1,749,000
Debt Service Funds
$5,288,638
19
City of South Bend, Indiana 2019 Budget
A full description of each fund is presented in the “Financial Structure & Policies” section of this document.
The City prepares five-year projections every year for the major funds (General Fund, Parks & Recreation Fund, and
Local Income Tax Funds). These projections are becoming increasingly important as the City of South Bend will be
losing roughly $1.94 million in property taxes in 2020 due to the final cut from the Circuit Breaker tax reform in Indiana.
The City continues to monitor cash reserves and other revenue options, as well as reviewing our priorities with regards
to the programs and services we offer, to ensure we do not fall below our cash reserve targets once the property tax
revenue drops off in 2020. See “Financial Structure & Policies” section of this document for more information on cash
reserve requirements.
2019 Revenue Summary
Total revenue for the City of South Bend is estimated at $336,066,903 for 2019, which is an 11% decrease from total
estimated revenue of $379,674,903 for 2018. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2017
Actual
2018
Amended
Budget
2019
Adopted
Budget
Budget
Variance
2018-2019
Percentage
Change
Property Taxes 77,136,347 80,788,794 78,885,295 (1,903,499) –2%
Local Income Taxes 28,360,244 30,274,493 32,412,051 2,137,558 +7%
Other Taxes 26,286,410 28,353,465 26,597,029 (1,756,436) –6%
Grants/Intergovernmental 5,079,651 12,317,691 8,014,130 (4,303,561) –35%
Charges for Services 81,441,288 86,263,751 86,239,841 (23,910) –7%
Fines & Forfeitures 781,917 996,216 762,130 (234,086) –23%
Interest Earnings 2,218,568 4,558,588 2,555,222 (2,003,366) –44%
Debt Proceeds 43,629,978 27,724,219 2,034,625 (25,689,594) –93%
Donations 727,581 2,018,554 3,023,250 1,004,696 +50%
Payment in Lieu of Taxes 6,208,332 6,332,487 6,340,990 8,503 +0.1%
Other Income 30,007,232 37,112,391 21,745,382 (15,367,009) –41%
Interfund Allocations 14,957,009 16,297,293 22,427,153 6,129,860 +38%
Transfers In 42,455,902 46,637,461 45,029,805 (1,607,656) –3%
Total Revenue $359,290,460 $379,674,903 $336,066,903 ($43,608,000) –11%
The largest variances from 2018 to 2019 can be explained as follows:
Debt Proceeds: Several bonds were issued in 2018, accounting for $17 million of the debt proceeds and
$10.7 million was budgeted for proceeds from vehicle/equipment capital leases. No new bond debt is budgeted
for 2019 and $2 million is budgeted for capital leases.
Other Income: Other Income includes many one-time sources of revenue such as property and fixed asset
sales, miscellaneous reimbursements, and insurance claims. The City received several large reimbursements
during 2018. As a result, Other Income was conservatively budgeted for 2019.
Charges for Services: Charges for Services is expected to decline significantly, driven primarily by the decline
of Medicaid reimbursement revenue in the EMS Capital Fund and EMS Operating Fund. Per the Fire
Department's consultant on Medicaid reimbursement programs, the payments are going to start decreasing in
2018 and will eventually disappear.
Grants / Intergovernmental: The City does not anticipate receiving as much in grant funding in 2019 as it
did in 2018. Due to uncertainty with grant programs with various federal and state agencies, the City is
conservatively budgeting in this area.
A full analysis of 2019 revenue is included in the “Financial Summaries” section of this document.
20
City of South Bend, Indiana 2019 Budget
2019 Capital Expenditure Summary
The City of South Bend is investing $48 million in Capital Projects in 2019. The bulk of these funds are going to finance
Utilities & Infrastructure projects (see chart below).
Capital projects are financed in one of four ways:
•Cash: Capital items purchased outright with City cash.
•Capital Lease: Capital items purchased with lease
proceeds. Typically, capital leases are paid off over a 4 to 5-
year time period. Cash is not impacted as heavily in any
particular year.
•Bond Proceeds: Capital projects paid for by proceeds
from a bond. Typically, bonds are paid off over the useful
life of the capital project (e.g. 20 years for infrastructure
projects) such that cash is not impacted as heavily in any
particular year.
•Contributed Capital: Capital items not purchased with
City cash.
A full analysis of capital expenditures is included in the “Financial Summaries” section of this document.
2019 Debt Summary
As of 12/31/2019, the City of South Bend will have total debt outstanding of $230,892,295, concentrated primarily on
economic development and wastewater capital projects:
This outstanding principal represents:
•$2,282 debt per capita
•~9.3% of total assessed market value (the total value of all property upon which the City can earn property
tax revenue)
Annual debt service payments (principal & interest) in 2019 will total $32.5 million (8.84% of all expenditures). A full
analysis of debt is included in the “Financial Summaries” section of this document.
14%
Buildings & Building
Improvements
14%
Land & Land
Improvements
6%
Machinery &
Equipment
59%
Utilities & Infrastructure
7%
Vehicles
2019 Capital Budget
21
City of South Bend, Indiana 2019 Budget
FINANCIAL STRUCTURE & POLICIES
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City of South Bend, Indiana 2019 Budget City of South Bend Organization Chart ResidentsofSouth BendCity CouncilMayorPolice Department(Chief)Board of Public Safety (1)OperationsPatrolSupportFire Department(Chief)Board of Public Safety (1)OperationsServicesTrainingFire PreventionEMSVenues, Parks, & Arts(Director)Board of Park Commisioiners (1)Facilities & GroundsRecreationExperienceCivic Center Boardof Managers (3)Venue OperationsPublic Works(Director)Board of Public Works (1)EngineeringStreets & SewersWater Works & Wastewater UtilitySolid WasteSustainabilityCommunity Investment(Director)Redevelopment Authority/ Redevelopment Commission (2)Business DevelopmentNeighborhood DevelopmentEngagement & Economic ResourcesPlanningGeneral AdministrationConsolidated Building Department(Commissioner)Building PermittingDesign Review & Plan ReviewInspectionsAdministration & Finance(City Controller)Budget & AccountingTreasurySafety & RiskPurchasingHuman Capital & InclusionCentral ServicesInnovation & Technology(Chief Innovation Officer)ServicesInfrastructureApplicationsBusiness Analytics311 Call CenterLegal Department(City Attorney)Board & Department SupportOrdinancesLitigationCode Enforcement(Director)AdministrationCode InspectionsNeighborhood Enhancement Action Team (NEAT)Animal Care & ControlCity Clerk(1) Board Members include Mayoral Appointments (2) Board Members include Mayoral and Council Appointments for Redevelopment Commission, Mayoral Appointment for Redevelopment Authority(3) Board Members include 5 mayoral appointees and 4 council appointees Effective January 1, 2019 23
City of South Bend, Indiana 2019 Budget
Detailed Fund Descriptions & Structure
The below lists all funds maintained by the City of South Bend. Major funds (funds which constitute a substantial
amount of resources or receive a substantial amount of revenue and are thus presented separately on the financial
statements) are indicated in blue. All funds listed are appropriated for 2019.
GENERAL FUND
General Fund
*MAJOR FUND*
To account for general government operations of the municipality, including the Mayor’s
Office, City Clerk, Common Council, Legal Department, Administration & Finance, Morris
Performing Arts Center, Palais Royal Ballroom, Police and Fire Departments and Human
Rights. Financing is provided by property taxes as well as other smaller taxes and some user
fees.
SPECIAL REVENUE FUNDS
Rainy Day To account for unused and unencumbered funds that are transferred from a fund that has a
tax levy. Revenues in this fund also include special distributions of county option income tax
(COIT) and county economic development income tax (CEDIT).
Parks & Recreation
*MAJOR FUND*
To account for general operations and capital needs of the Parks and Recreation
Department. Financing is provided by property taxes and user fees.
Motor Vehicle Highway To account for street construction and the operations of the street maintenance department.
Financing is provided by state motor vehicle highway distributions.
Studebaker/Oliver
Revitalization Grants
To account for expenditures related to the Studebaker and Oliver revitalization projects.
Financing is provided by federal and state grants and loans from other organizations.
Economic Development
State Grants
To account for expenditures related to projects promoting economic development. Financing
is provided by state grants and loan payments. Expenditures include grants and related
expenses.
DCI Operating To account for the operating expenditures related to the South Bend Department of
Community Investment (DCI). Financing will be provided by revenues received from charges
for services, other revenue sources, and from fund transfers.
DCI Grants To account for revenues received from the U.S. Department of Housing and Urban
Development related to community improvement projects.
Police State Seizure To account for law enforcement expenditures financed by the authorized state or local
agencies' sale of confiscated property.
Gifts, Donations &
Bequests To account for donations, gifts, or bequeaths for purposes designated by the donor.
Police Curfew Violations To account for monies received from penalties paid for curfew violations. Expenditures
include Drug Abuse Resistance Education and Juvenile Aid Bureau.
Unsafe Building To receive fines and fees related to Indiana's Unsafe Building law and account for the expenses
incurred for board-ups, demolitions, ordinance violation abatements, and other related
services.
Law Enforcement
Continuing Education
To account for police fees collected to finance police officers' continuing education, training,
and supplies and equipment.
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City of South Bend, Indiana 2019 Budget
Landlord Registration To account for the revenues and expenditures related to the Landlord Registration ordinance
enacted by the Common Council.
Loss Recovery To account for compensatory or exemplary damage payments from third parties arising from
loss or damage to City tangible or intangible property.
Public Safety Local
Option Income Tax
(LOIT)
*MAJOR FUND*
To account for 0.25% public safety LOIT effective as of 2009. Funds are used only to cover
the cost of salaries for sworn police and firefighters.
Local Road and Street To account for operation and maintenance of local and arterial road and street systems.
Financing is provided by state gasoline tax distributions.
Local Option Income Tax
(LOIT) Special Distribution
To account for a one-time, special distribution of local income taxes from the State of Indiana
for the purpose of infrastructure expenditures.
Human Rights-Federal To account for expenditures to prevent discrimination and to promote human rights.
Financing is provided by federal grants.
Local Road &
Bridge Grant
To account for the receipt of the Community Crossings grant and matching revenue and for
the payment of expenditures on eligible projects.
Morris and Palais
Marketing
To account for marketing and promotion expenditures financed by sponsorship solicitations
and donations.
Morris PAC
Self-Promotion To account for earnings on self-promoted events.
Police Block Grants To account for federal grants which provide financing for police activities.
Economic Development
Commission Revenue
Bonds
To account for administrative expenditures of the Economic Development Commission.
Financing is provided by fees from businesses applying for Economic Development Revenue
Bonds.
Hazmat To account for monies generated by the South Bend Fire Department's response to hazardous
materials incidents. Funds are used to purchase, repair, or replace hazmat equipment, or for
training and supplies.
Indiana River Rescue To account for expenditures related to river rescue training. Financing is provided by
registration fees.
Police Grants To account for federal grants which provide financing for police activities.
Regional Police Academy To account for revenues (tuition) and expenditures (seminars, travel, lectures, and career days)
related to the advancement of present and future police officers.
COPS MORE Grant To account for a grant which provides financing for police activities. The Community-
Oriented Policing Services (COPS) Office of the Department of Justice offers grants through
the Making Officer Redeployment Effective (MORE) program.
Federal Drug Enforcement To account for expenditures for drug enforcement. Financing is provided by distributions
from the authorized federal agencies' confiscated property sale.
County Option Income
Tax (COIT)
*MAJOR FUND*
To account for 0.6% local option income tax effective as of 2009. 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.
County Economic
Development Income
Tax (CEDIT/EDIT)
*MAJOR FUND*
To account for 0.4% local option income tax effective as of 2009. Funds are used to items
such as debt service payments, economic development, capital expenditures benefiting
economic development street operations and other uses as deemed by the Mayor and
Council.
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City of South Bend, Indiana 2019 Budget
Urban Development
Action Grant (UDAG)
To account for economic development expenditures which are financed by federal grants and
loan repayments.
Leaf Collection and
Removal (Project ReLeaf)
To account for the expenditures of a program to remove leaves from the City each fall.
Financing is provided by a monthly service fee charged to all City residents.
Police K-9 Unit To account for donations for development and maintenance of the K-9 unit.
DEBT SERVICE FUNDS
2017 Parks Bond Debt
Service
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.
South Bend Building Corp. To accumulate monies received as debt service payments from the City and pass them through
to trustee banks and bondholders.
Parks Bond Debt Service To accumulate monies as a reserve for the payment of the 2015 Parks & Recreation Bond debt
service payments.
Eddy Street Commons
Debt Service - Phase II
To accumulate monies as a reserve for the payment of the 2017 Eddy Street Commons Phase
II Bond debt service payments.
CAPITAL PROJECTS FUNDS
Professional Sports
Development
To account for Hotel/Motel Tax and Professional Sports Development Tax revenues
dedicated towards the College Football Hall of Fame. Based on an agreement with the
National Football Foundation (NFF), the City pays the NFF to assist with the operation and
capital costs.
Coveleski Stadium Capital To account for expenditures related to the maintenance and improvement of the baseball
stadium. Financing is provided by a rental paid by the semi-pro baseball team.
Park Non-Reverting
Capital
To account for specific revenues used to finance capital improvements at the City parks. Fund
balance will be transferred to Fund 201 at the end of 2018 and this fund will be discontinued.
Cumulative Capital
Development (CCD)
To account for expenditures relating to the purchase or lease of capital improvements in the
City. Financing is provided by a specific property tax levy.
Cumulative Capital
Improvement (CCI)
To account for state cigarette tax distributions used for improvement projects.
Major Moves Construction To account for state distributions used for road construction and other uses authorized by
Indiana statute.
Morris Performing Arts
Center Capital
To accumulate monies for major repairs and capital improvements to the Morris Civic
Auditorium. Financing is provided by a surcharge on ticket sales for events held at the
auditorium.
Palais Royale
Historic Preservation
To account for expenditures financed by a two percent fee charged for all Palais Royale
services.
2018 Fire Station 9 Bond
Capital
To account for the expenditures of bond funds relating to the General Obligation Bonds,
Series 2018 to be used for the construction of the new Fire Station #9 and additional classroom
for the Fire Training Center.
2018 TIF Park Bond Capital To account for the expenditures of bond funds relating to the Redevelopment District Bonds,
Series 2018 to be used for planned capital projects to improve the parks.
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City of South Bend, Indiana 2019 Budget
2017 Parks Bond To account for the expenditures of bond funds relating to the Park District Bonds, Series 2017
A-K to be used for planned capital projects to improve the parks.
Hall of Fame Capital To account for capital expenditures for the College Football Hall of Fame. Financing was
provided by a transfer from the City's Professional Sports Development Fund. This fund also
accounts for the advance from the General Fund which may be repaid from future operating
surpluses.
Equipment/Vehicle Leasing To account for proceeds from capital lease-purchase agreements used to finance major
equipment needs of the City.
2015 Parks Bond Capital To account for capital expenditures in the City parks with funding provided by a Building
Corporation bond.
Smart Street Bond Capital To account for capital expenditures in connection with the conversion of one-way streets to
two-way streets in the downtown area. Funding is provided by a Redevelopment Authority
bond.
Eddy Street Commons
Capital - Phase II
To account for the expenditures of the bond proceeds from to be spent on Phase II of the
mixed-use development near the University of Notre Dame.
ENTERPRISE FUNDS
Emergency Medical
Services Capital
To account for purchases of necessary equipment for the Fire Department and Emergency
Medical Services Department. Financing is provided by ambulance fees.
Emergency Medical
Services Operating
*MAJOR FUND*
To account for the operating expenditure of the Emergency Medical Services (EMS)
program. The revenues are generated through user fees for the South Bend Fire EMS
division, Training Bureau, and Inspections.
Consolidated Building To account for the operation of the consolidated St. Joseph County/ South Bend Building
Department and the City’s Code Enforcement Department.
Parking Garages To account for the operation and maintenance of the City's parking garages.
Solid Waste Operations To account for the operations of the Solid Waste department. Revenues come from charging
City residents a monthly fee for pick-up and disposal of trash at area landfills and recycling
centers.
Solid Waste Capital To account for debt service and capital expenditures related to the Solid Waste Department.
Water Works Operations
*MAJOR FUND*
To account for all revenue and operational expenses of the water utility. This fund is financed
through charges for providing water to City residents.
Water Works Capital To account for the acquisition, construction or improvement of water utility capital assets
(including wells, reservoirs, transmission & distribution mains, water meters, pumping
equipment, treatment equipment, transportation equipment, etc.)
Water Works Customer
Deposit
To account for security deposits collected from utility customers, which are refunded upon
termination of service.
Water Works Sinking (Debt
Service) Fund To account for principal and interest payments on obligated debt for the Water Works utility.
Water Works Bond Reserve To account for the assets held to satisfy the requirements of certain utility bond covenants.
Water Works Reserve
Operations & Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Water Utility’s ability to meet
financial commitments.
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City of South Bend, Indiana 2019 Budget
Sewer Repair Insurance The City is responsible for the main sewer line; from the main line to the house is the
homeowner’s responsibility This program (which charges a monthly fee to residents) protects
participating customers who require significant repairs to their sewer line that cannot be
accomplished by a plumber.
Sewage Works Operations
*MAJOR FUND*
To account for the operations of the following divisions of Public Works: Wastewater, Sewer,
& Organic Resources (yard waste, leaves, etc.)
Sewage Works Capital To account for the purchase of capital equipment and major renovations/restorations for the
Wastewater and Sewer departments.
Sewage Works Reserve
Operations & Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Wastewater department’s ability to
meet financial commitments.
Sewage Works Sinking
(Debt Service) Fund To account for all debt service obligations for Wastewater and Sewers.
Sewage Works Debt Service
Reserve To account for the assets held to satisfy the requirements of certain utility bond covenants.
Storm Sewer Fund To account for maintenance of the storm sewer system, which consists of sewers, storm inlets,
catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or
basins, dams, and flood control facilities designed for the collection, control, transport or
discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to
improving drainage, controlling flooding, improving water quality and implementing
regulations.
Century Center
Operations
*MAJOR FUND*
To account for the operational needs of the Century Center Convention Center. Financing
is provided through the County collection of Hotel/Motel Tax as well as user fees.
Century Center Capital To account for capital expenditures at the Century Center.
Century Center Energy
Savings
This fund was established in 2015 to account for the debt service payments of the 2015
Century Center Energy Conservation bonds. The bond proceeds were used to make
improvements at the Century Center, including a new roof and other energy efficiency
projects.
INTERNAL SERVICE FUNDS
Liability Insurance
Premium Reserve
To account for expenses related to maintaining the City's self-funded liability insurance
including administrative costs, claims and premiums. Funding is provided by assessments to
certain other City funds.
Central Services To account for expenses related to fuel, vehicle repairs and various supplies provided to City
departments on a cost-reimbursement basis.
Police Take Home Vehicle To account for expenses associated with claims arising from use of program vehicles occurring
while officers are not on duty. Funding is provided by officers participating in the program.
Innovation/
Information Technology/
311 Call Center
To account for expenses associated with the 311 Call Center and Department of Innovation
& Technology. The Call Center is a customer service support center where residents and
business can receive personal assistance with City-related questions and non-emergency
services. The IT Dept provides technical services to the various departments within the City.
Funding is provided by the departments which benefit from the call center and the IT Dept.
Self-Funded Employee
Benefits To account for employer and employees' contributions for a medical insurance plan.
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City of South Bend, Indiana 2019 Budget
Unemployment
Compensation Insurance
To account for payment of unemployment claims to the Indiana Department of Workforce
Development. Financing is provided by allocating costs to user departments to cover the
estimated costs of claims.
Parental Leave To account for expenses related to the City’s Parental Leave Program which provides
additional paid time off for employees for the child or adoption of a child. Financing is
provided by allocating costs to user departments to cover the estimated costs of the program.
AGENCY & TRUST FUNDS
Pension Trust Fund
1925 Police Pension To account for the provision of retirement and disability benefits to police officers hired
prior to May 1, 1977. Financing is provided by mandatory contributions by active members,
and state pension relief distributions.
1937 Firefighters' Pension To account for the provision of retirement and disability benefits to firefighters hired prior to
May 1, 1977. Financing is provided by mandatory contributions by active members and state
pension relief distributions.
Private Purpose Trust Fund
City Cemetery To account for expenditures specifically for the City Cemetery. Funding is provided by the sale
of cemetery plots and burial expenses.
Bowman Cemetery To account for the expenditures the City incurs in maintaining the Bowman Cemetery.
REDEVELOPMENT COMMISSION CONTROLLED FUNDS
Tax Increment Financing (TIF) Funds
Tax Increment Financing
(TIF) – River West
*MAJOR FUND*
To account for the collection of Tax Increment Financing Revenues for the River West
Development Area. Financing is provided by property tax proceeds in excess of those
attributable to the assessed value of the property in the district before redevelopment.
Tax Increment Financing
(TIF) – West Washington
To account for expenditures for public improvement projects in the West Washington
Economic Development Area. Financing is provided by property tax proceeds in excess of
those attributable to the assessed value of the property in the district before redevelopment.
Tax Increment Financing
(TIF) – River East
Development
To account for expenditures for improvements in the northeast development tax incremental
district. Financing is provided by property tax proceeds in excess of those attributable to the
assessed valuation of the property in the district before redevelopment. During TIF
consolidation in 2015, this fund was renamed. It was formerly known as the TIF Northeast
Development Fund.
Tax Increment Financing
(TIF) – Southside
Development No. 1
To account for expenditures for improvements in the Southside development tax incremental
district no. 1. Financing is provided by property tax proceeds in excess of those attributable
to the assessed valuation of the property in the district before redevelopment.
Tax Increment Financing
(TIF) – Douglas Road
To account for expenditures for improvements in the Douglas Road development tax
incremental district. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
Tax Increment Financing
(TIF) – River East
Residential
To account for expenditures for improvements in the Northeast Neighborhood Residential
development tax incremental district. Financing is provided by property tax proceeds in excess
of those attributable to the assessed valuation of the property in the district before
redevelopment. During TIF consolidation in 2015, this fund was renamed. It was formerly
known as the TIF Northeast Residential Fund.
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City of South Bend, Indiana 2019 Budget
Redevelopment Funds
Redevelopment General To account for eligible redevelopment activities in the Studebaker Corridor financed by
proceeds from land sales or leases.
Certified Technology Park To account for expenditures related to acquisition, improvements, construction and
maintenance of public facilities, debt service and other permitted uses under I.C. 36-7-32-23
in connection with a certified technology park. Financing is provided by property tax proceeds,
state gross retail and uses taxes, and other revenues.
Airport Urban Enterprise
Zone
To account expenditures for improvements in the Zone area, financed by property taxes on
qualifying properties in the Zone.
Debt Service Funds
Airport 2003 Debt Reserve To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the airport taxable project.
Coveleski Bond
Debt Service Reserve
To accumulate monies as a reserve for the payment of the Coveleski Stadium recovery zone
economic development bonds. Financing for debt payments is to be provided by professional
sports and convention development area taxes (PSCDA) and county option income tax
revenues if PSCDA revenues are insufficient.
SBCDA 2003 Debt Reserve To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the Palais Royale project.
2018 TIF Park Bond Debt
Service Reserve
To account for assets held to satisfy bond covenant requirements.
Redevelopment Authority
Debt Service
To accumulate monies for the payment of Redevelopment Authority bonds issued to refinance
bonds issued for construction of a parking garage facility, bonds issued for central development
area land acquisition and construction of public improvements, bonds issued to purchase the
Palais Royale, bonds issued to refinance bonds issued for construction of Century Center
improvements, and bonds issued to refinance bonds issued for renovations to the Morris
Performing Art Center.
Industrial Revolving Fund
(IRF)
To report and administer loan funds for small businesses that is governed by a separate Board
of Directors which contracts with the City's Community Investment Department for
administration services.
Smart Streets Debt Service To accumulate monies as a reserve for the payment of Smart Streets Bonds related to the
conversion of one-way to two-way streets.
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City of South Bend, Indiana 2019 Budget
Department – Fund Relationship
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks
& Arts
Public
Safety
Public
Works
Building
Dept
City Controlled Funds
General Fund
101-0101 Mayor's Office X
101-0201 City Clerk X
101-0301 Common Council X
101-0302 WNIT Contract X
101-0401 Administration & Finance X
101-0404 Morris Performing Arts Center X
101-0405 Palais Royale Ballroom X
101-0501 Legal Department X
101-0602 Engineering X
101-0616 Office of Sustainability X
101-0628 AmeriCorps Grant Program X
101-0801 Police Department X
101-0901 Fire Department X
101-1008 Human Rights X
Special Revenue Funds
102 Rainy Day X
201 Parks & Recreation X
202 Motor Vehicle Highway X
209 Studebaker-Oliver Revitalizing Grants X
210 Economic Development State Grants X
211 Department of Community Investment (DCI) X
212 Dept of Community Investment Grants X
216 Police State Seizures X
217 Gift, Donation, Bequest X X X
218 Police Curfew Violations X
219 Unsafe Building Fund X
220 Law Enforcement Continuing Education X
221 Landlord Registration X
227 Loss Recovery Fund X
249 Public Safety LOIT X
251 Local Roads & Streets X
257 LOIT 2016 Special Distribution X
258 Human Rights Federal Grant X
273 Morris PAC / Palais Royale Marketing X
274 Morris PAC Self-Promotion X
280 Police Block Grants X
281 Economic Develop Commission-Rev Bonds X
289 HAZMAT X
291 Indiana River Rescue X
292 Police Grants X
294 Regional Police Academy X
295 COPS MORE Grant X
299 Police Federal Drug Enforcement X
404 County Option Income Tax (COIT) X X X X X
408 Economic Development Income Tax (EDIT) X X X X X X
410 Urban Development Action Grant X
655 Project ReLeaf X
705 Police K-9 Unit X
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City of South Bend, Indiana 2019 Budget
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks
& Arts
Public
Safety
Public
Works
Building
Dept
City Controlled Funds
Debt Service Fund
312 2017 Parks Bond Debt Service X
313 Football Hall of Fame Debt Service X
755 South Bend Building Corp X
757 2015 Parks Bond Debt Service X
760 Eddy Street Commons Debt Service X
Capital Project Funds
377 Professional Sports Development X
401 Coveleski Stadium Capital X
406 Cumulative Capital Development (CCD) X X
407 Cumulative Capital Improvement (CCI) X X
412 Major Moves Construction X
416 Morris Performing Arts Center Capital X
450 Palais Royale Historic Preservation X
451 2018 Fire Station #9 Capital X
452 2018 TIF Park Bond Capital X
471 2017 Parks Bond Capital X
677 Football Hall of Fame Capital X
750 Equipment/Vehicle Leasing X X X X X X X
751 2015 Parks Bond Capital X
753 Smart Streets Bond Capital X
759 Eddy Street Commons Capital X
Enterprise Funds
287 EMS Capital X
288 Ems Operating X
600 Consolidated Building Fund X X
601 Parking Garages X
610 Solid Waste Operations X
611 Solid Waste Capital X
620 Water Works Operations X
622 Water Works Capital X
624 Water Works Customer Deposit X
625 Water Works Sinking (Debt Service) X
626 Water Works Bond Reserve X
629 Water Works Reserve O&M X
640 Sewer Repair Insurance X
641 Sewage Works Operations X
642 Sewage Works Capital X
643 Sewage Works Reserve O&M X
649 Sewage Sinking (Debt Service) X
653 Sewage Debt Service Reserve X
667 Storm Sewer Fund X
670 Century Center X
671 Century Center Capital X
672 Century Center Energy Debt Service X
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City of South Bend, Indiana 2019 Budget
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks
& Arts
Public
Safety
Public
Works
Building
Dept
City Controlled Funds
Internal Service Funds
222 Central Services X
224 Central Services Capital X
226 Liability Insurance X
278 Take Home Vehicle Police X
279 IT / Innovation / 311 Call Center X
711 Self-Funded Employee Benefits X
713 Unemployment Compensation X
714 Parental Leave Fund X
Trust Funds
701 Fire Pension X
702 Police Pension X
730 City Cemetery X
731 Bowman Cemetery X
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) X
422 TIF - West Washington X
425 Redevelopment Retail Area (Leighton Plaza) X
429 TIF - River East Development Area (NE Dev) X
430 TIF - Southside Development #1 X
435 TIF - Douglas Road X
436 TIF - River East Residential (NE Res) X
Redevelopment Funds
433 Redevelopment General X
439 Certified Technology Park X
454 Airport Urban Enterprise Zone X
Debt Service Funds
315 Airport 2003 Debt Reserve X
317 Coveleski Debt Service Reserve X
328 SBCDA 2003 Debt Reserve X
351 2018 TIF Park Bond Debt Service X
752 South Bend Redevelopment Authority X
754 Industrial Revolving Fund X
756 Smart Streets Debt Service Reserve X
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City of South Bend, Indiana 2019 Budget
Financial Policies
The financial integrity of our City government is of utmost importance. To discuss, write, and adopt a set of financial
policies is a key element to maintaining this integrity. These financial management policies are designed to ensure the
fiscal stability of the City of South Bend and to guide the development and administration of the annual operating and
capital budgets, as well as the debt program.
Written, adopted financial policies have many benefits, such as assisting the Mayor, Common Council and City
Controller in the financial management of the City, saving time and energy when discussing financial matters, promoting
public confidence, and providing continuity over time as the Mayor and Common Council and staff members change.
While these policies will be amended periodically, they will provide the foundation and framework for many of the
issues and decisions facing the City. They will promote wise and prudent financial management, provide the foundation
for adequate funding of services desired by the public, and help make the City more financially stable, efficient and
effective.
Objectives
1.Assist the Mayor, Common Council and City management by providing accurate and timely information on
financial conditions pertinent to City operations.
2.Provide sound financial principles with which to guide the important decisions of the Mayor and Common Council
and management, which have significant fiscal impact.
3.Set forth operational principles that minimize the cost of government and financial risk, to the extent consistent
with services desired by the public.
4.Enhance the policy-making ability of the Mayor and Common Council by providing accurate information on
program costs.
5.Ensure the legal use of all City funds through a sound financial system and strong internal controls.
6.Employ revenue policies that diversify revenue sources, distribute the costs of municipal services fairly, and provide
adequate funds to operate desired programs.
In order to meet these objectives, the City’s policies are divided into seven general categories for ease of reference.
These categories include: 1) Operating and Budgeting Policies, 2) Capital Improvements Program (CIP), 3) Revenue
and Expenditure Policies, 4) Reserve Policies, 5) Debt Management and Administration Policies, 6) Cash
Management/Investment Policies, and 7) Accounting, Auditing, and Financial Reporting Policies. It is recommended
that all policies included in this document be adhered to.
Operating and Budgeting Policies
The City of South Bend will maintain a system of defined operating and budgeting practices, in compliance with Indiana
statute, the Department of Local Government Finance (DLGF), and the Indiana State Board of Accounts (SBOA) to
ensure adequate protection of city assets and resources, and to protect same in consideration of the taxpayers of the
City of South Bend.
Operating
1.The City will maintain compliance with all Federal, State, and local legal requirements.
2.The City will continuously pursue an active campaign to maintain existing and create new sources of revenue.
3.The City will continue to provide first priority funding to essential services as determined by the Mayor in
conjunction with the Common Council.
4.The City will pursue an active campaign to create and maintain state of the art operating practices within
infrastructure operations.
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City of South Bend, Indiana 2019 Budget
5.The City will maintain an ongoing program of capital asset replacement and modernization in order to maintain
efficient city operations.
6.The City will maintain a structured revenue and expenditure forecasting process to enable effective financial
planning on a current and multi-year basis.
7.A financial audit will be performed annually by the Indiana State Board of Accounts. Audit results will be presented
to the Mayor, the Common Council President, and City Controller upon completion of the audit. The City will
evaluate any audit recommendations, and determine and implement remedial actions, as required.
8.The City will establish financial, purchasing, human resource and information technology policy statements and
procedures, as required, to define standard operating practices and protocols, intended to protect City assets.
Budgeting
At least one month before the preparation of the proposed annual budget, the City Controller will meet with the Mayor
to review and deliberate all policy guidelines that may affect the proposed budget.
1.The budget it prepared using the cash basis of accounting.
2.The budget is approved in the form of an appropriations ordinance after the Mayor and Common Council have
conducted at least one advertised public hearing.
3.The operating budget and CIP together shall serve as the annual financial plan for the City. They will serve as the
policy documents for the Mayor and Common Council for implementing their visions, goals, and objectives. The
budget shall provide staff with the resources necessary to accomplish the Mayor and Common Council’s determined
service levels.
4.The City Controller shall annually prepare and present a proposed operating budget to the Mayor and Common
Council at least four months before the beginning of each fiscal year. The Common Council will adopt said budget
no later than November 1 of each year. Funds may not be expended or encumbered for the following fiscal year
until the budget has been adopted by the Common Council and the Mayor.
5.The City defines a balanced budget as a budget that has revenues plus cash reserves equal to expenditures. It is the
City’s policy to fund current year expenditures with current year revenues, whenever possible, without using cash
reserves.
6.Each department and/or division prepares its own budget for review by the Mayor and City Controller. Budget
accountability rests primarily with each department. The basic format of the budget shall identify programs within
organizational structures. Programs are defined as specific services provided to the public, other departments, or
other organizations.
7.The budget is adopted at the department and cost category level. During the year, it is the responsibility of the
Mayor, Department Heads, Fiscal Officers and the City Controller to administer the budget.
8.A five-year projection of revenues and expenditures for all funds is prepared each fiscal year to provide strategic
perspective to each annual budget process.
9.All appropriations shall lapse at the end of the budget year if not expended or encumbered.
10.Any year-end operating surpluses will revert to fund balances for use in maintaining reserve levels set by policy (see
policy on reserves) and the balance will be available for pay-go capital projects and/or one-time capital outlays.
11.The City will maintain an internal control system to ensure spending within approved budgetary expenditures.
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City of South Bend, Indiana 2019 Budget
Fund Structure
1.The accounts of the City are organized into funds. The operations of each fund are accounted for with a separate
set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and expenditures (or
expenses, as appropriate).
2.Government resources are allocated to and accounted for in individual funds based on the purposes for which they
are to be expended and the means by which spending activities are controlled. The City uses governmental funds
and proprietary funds. Governmental funds are those through which most governmental functions of the City are
financed. The acquisition, uses and balance of the City’s expendable financial resources and the related liabilities
(except for those accounted for in the enterprise funds) are accounted for through governmental funds.
3.The City’s governmental funds are the General Fund, the Special Revenue Funds, the Capital Projects Fund, the
Debt Service Funds and Redevelopment Commission Funds.
The General Fund is the general operating fund of the City. It is used to account for all financial resources
except those required to be accounted for in another fund.
The Special Revenue Funds are used to account for the proceeds of a specific revenue source (other than major
capital projects) that are restricted by legal and regulatory provisions or budgeting contributions for outside
sources to finance specific activities. The major Special Revenue Funds include: County Option Income Tax
(COIT), County Economic Development Income Tax (CEDIT), Parks & Recreation, Local Road & Streets,
Motor Vehicle Highway, and the Rainy Day Fund.
The Capital Project Funds are used to account for financial resources used for the acquisition or construction
of major capital facilities and general capital construction, including: streets, parks, and public buildings (other
than those financed by enterprise funds).
The Debt Service Funds, which include special assessments, are used to account for the accumulation of
resources for, and the payment of, general long-term debt principal, interest, and related costs.
4.The enterprise funds are the Water Works, Wastewater/Sewage, Emergency Medical Services (EMS), Consolidated
Building Department, Parking Garages, and Century Center Funds.
5.The Internal Service Funds are Central Services, Liability Insurance, Take Home Police Vehicle, Self-Funded
Employee Benefits, Unemployment Compensation, Parental Leave and Innovation & Technology/311 Call Center
Funds.
6.The Trust & Agency Funds are primarily Firefighter and Police Pension Funds and the Morris/Palais Box Office
Funds.
7.The Redevelopment Commission Funds are generally for TIF capital projects or for debt service.
8.Creation of new funds should be based on the following criteria:
i)The revenue source is ongoing; i.e., more than one fiscal year.
ii)The amounts to be recorded are material.
iii)Interest income is required to be allocated.
iv)The amounts are specifically designated.
v)There is not another fund that can be used to account for the revenue source.
vi)There are special circumstances that have led management to create the separate fund.
vii)If the State or Federal government requires a separate fund to account for a specific source of revenue than
such a fund can and must be created.
viii)It is a requirement of GAAP to establish the fund.
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City of South Bend, Indiana 2019 Budget
Capital Improvement Program (CIP) Policies
Assets will be capitalized where: (1) ownership title is held by the City of South Bend, (2) the acquisition cost of the
item exceeds the capitalization threshold identified in the following table, and (3) the item has a useful life in excess of
one year.
Asset Category Capitalization Threshold
Land All land is capitalized
Construction in Progress All construction in progress is capitalized
Infrastructure $250,000
Buildings $100,000
Land & Building Improvements $100,000
Intangibles $100,000
Machinery & Equipment $ 10,000
Computer & Office Equipment $ 10,000
Vehicles $ 10,000
The City prepares a five-year capital improvement plan, which is reviewed by the Mayor and approved by the Common
Council during the budgeting process.
The City will maintain its physical assets at a level adequate to protect the City’s capital investment and to reduce future
maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement
of the capital plant and equipment from current revenues where possible.
Revenue Policies
The City of South Bend will pursue measures to encourage economic development, intended to expand the tax base
through real and personal property tax, employment income tax, and other tax and economic impact created by
economic expansion.
1.The City will pursue development and maintenance of a diversified economic environment portfolio of commercial,
industrial and residential taxpayers, intended to produce a stable revenue stream.
2.The City will pursue efforts as required with St. Joseph County to maintain sound property appraisal procedures
and practices in order to ensure a system of current and up-to-date property assessments.
3.The City will maintain the practice of establishing pricing for user charges and fees at market-based levels.
4.The City will maintain the practice of establishing pricing for the Water and Wastewater Utility operations at levels
supporting utility operational costs and in full compliance with State of Indiana Utility Regulatory requirements.
5.The City will maintain the practice of aggressive collection pursuit of all revenue due to the City of South Bend and
will utilize the City’s in-house legal department and outside collection agencies in this effort.
6.The City will maintain the practice to seek funding support from Federal, State of Indiana, and other entities for
use by City operations, through higher level governmental grants, and other sources as may come available from
time to time.
Expenditure/Expense Policies
The City will review actual expenditures/expenses to budget on a monthly basis and amend the budget quarterly with
the Common Council to bring budgets in balance with actual/year-end projected expenditures/expenses.
1.The City will strive to reduce major cost factors though operational efficiencies and competitive bidding.
2.The City will maintain a budgetary control monitoring system to ensure adherence to the budget.
3.The City will publish a budget to actual financial report on a monthly basis.
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City of South Bend, Indiana 2019 Budget
Reserve Policies
The City utilizes a variety of funds for recording the revenue and expenditures/expenses of the City. At each fiscal year
end, operating surpluses that revert to cash balance over time constitute available reserve of the City.
General Fund:
Minimum Cash Reserve – The City will maintain General Fund cash reserves at a level not less than 30 percent of the
annual adopted General Fund expenditures. The purpose of these reserves is to alleviate significant unanticipated budget
shortfalls and to ensure the orderly provisions of services to residents. This is the minimum level necessary to maintain
the City’s creditworthiness and maintain adequate cash flows.
Unused Cash Reserves – To the extent that the General Fund cash exceeds the target, the City may draw upon the cash
reserves to provide pay-go financing for capital projects, for other one-time capital items, or for other approved liability
payments.
Rainy Day Fund – A “rainy day” account equal to a minimum of three percent of the City’s total expenditures in the
prior year will be maintained annually in separate funds. This account will be made available for unanticipated,
unbudgeted expenditures of a non-recurring nature and/or unexpected cost increases that require the approval by the
Common Council and the Mayor.
Enterprise Funds:
Cash Reserves – The City will maintain cash reserves equal to 20% of annual expenditures for most Enterprise Funds,
with the exception of the Water and Wastewater Utilities. The Water and Wastewater Utility Funds require a reserve of
5% of annual operating expenditures.
O&M Funds – The Water and Wastewater Funds will maintain Operations and Maintenance Funds at a level of 16.67%
of annual operating expenses in the main operating funds, net of transfers.
Other Funds:
Minimum Cash Reserve – The City will maintain a cash balance in the other funds equal to 20%-50% of annual budgeted
expenditures, depending on the specific needs of the fund. Debt Reserve Funds are set up for most debt service
obligations and are funded at 100%.
Reserve Deficiencies:
If reserves in any City fund fall below the prescribed minimums, the City will implement the following budgetary
strategies to replenish funding deficiencies:
Seek reductions in recurring expenditures
Seek to increase current revenue streams or develop new revenue sources
Seek the use of ongoing grant funding to alleviate operating expenditures
Debt Policy
1. Debt management will provide for the protection and maintenance of the City’s AA bond rating, the maintenance
of adequate debt service reserves, compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City’s compliance officer is the City Controller. Compliance monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed the useful life of the assets being
acquired by the debt issue.
4. All debt issuance shall comply with Federal, State and City requirements. All IRS regulations in regards to post-
issuance tax compliance will be followed.
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City of South Bend, Indiana 2019 Budget
5. The City shall maintain an ongoing performance monitoring system of the various outstanding bond indebtedness.
This is particularly important as funds borrowed for a project today are not available to fund other projects
tomorrow and funds committed for debt service payments today are not available to fund operations in the future.
6. The City shall maintain all spending records related to bond issuance until at least three years after the final maturity
is redeemed.
7. The City will maintain good, ongoing communication with bond rating agencies about its financial condition. The
City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
8. Accompanying each debt issue will be an assessment of the City’s capacity to repay the debt. The assessment will
address the effects on the current operating budget, as well as identify the resources that will be utilized to repay
the debt.
9. Long-term borrowing will not be used to finance current operations or normal maintenance and will only be
considered for significant capital and infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds at or below 20 years.
11. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due
to market volatility or the use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
13. The City will strive to maintain a reliance on pay-go financing for its capital improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which mandates a 2% debt limit on net assessed
valuation for certain type of general obligation and other debt.
15. The City will report all debt to the Indiana Department of Local Government Finance (DLGF) using their Gateway
Reporting Program.
Refinancing
Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be
considered (within Federal tax law constraints) under the following conditions:
1. There is a net economic benefit.
a. In general, refinancing for economic savings will be undertaken whenever net present value savings of at least
three (3%) percent of the refunded debt can be achieved.
b. Refinancing that produces net present value savings of less than three (3%) percent will be considered on a
case-by-case basis.
2. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
3. The City wants to reduce the principal outstanding in order to achieve future debt service savings and it has available
working capital to do so from other sources.
Investment and Cash Management Policies
1. It is the policy of the City of South Bend to make all investments, in both Deposit and Investment Accounts, in
accordance with the terms and limitations of IC 5-13-9, Deposit and Investment Powers, as amended from time to
time.
2. Surplus monies of the City on deposit with financial institutions, as determined by the City, shall be invested with
maturities scheduled to coincide with projected cash flow needs, taking into consideration large routine expenditures
(payroll, accounts payable, bond payments) and sizable blocks of anticipated revenue (property taxes, state shared
revenue).
3. The Investment Policy was revised on January 1, 2017 and is reviewed annually by the Finance Department and the
Common Council during the annual investment meeting which is held after the first Monday in January and before
January 31.
4. The City has entered into a custodial investment agreement with its primary financial institution to invest City funds.
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City of South Bend, Indiana 2019 Budget
Accounting, Auditing and Financial Reporting Policies
1. The accounting policies of the City of South Bend conform to accounting principles generally accepted in the
United States of America (GAAP) as applicable to governmental units. The diverse nature of governmental
operations and the necessity of assuring legal compliance preclude recording and summarizing all governmental
financial transactions and balances in a single accounting entity. Therefore, the City’s accounting system is organized
and operated on a “fund basis.” Each fund is a distinct, self-balancing accounting entity.
2. Governmental funds utilize the current financial resources measurement focus and the modified accrual basis of
accounting. Revenue is recognized as soon as it is measurable and available. Revenue is considered to be available
if it is collected within the current pe riod or soon enough thereafter to pay liabilities of the current period. For this
purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current
fiscal period.
3. Property taxes are recognized as revenue in the year for which they are collected. Grants and similar items are
recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
4. The State Board of Accounts requires an annual audit of all accounts of the City by the State Board of Accounts or
by certified public accountants selected by the City and approved by the State Board of Accounts. The goal of the
independent audit is to provide reasonable assurance that the financial statements of the City of South Bend are
free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements, assessing the accounting principles used and significant
estimates made by management, and evaluating the overall financial statement presentation.
5. The approval for allowance and write off of transactions related to uncollectible accounts is delegated to the City
Controller and the Board of Public Works.
6. The City places continued emphasis on maintenance of an accounting system which provides strong internal
budgetary and accounting controls designed to provide reasonable, but not absolute, assurances regarding both the
safeguarding of assets against loss from unauthorized use or disposition and the reliability of financial records for
preparing financial statements and reports, such as the budget and the Comprehensive Annual Financial Report (CAFR)
as well as the maintenance of accountability of assets.
7. The City of South Bend issues a CAFR within six months of the close of the previous fiscal year. It will be distributed
to the Mayor and Common Council within seven months of the fiscal year. The CAFR will be submitted annually
to The Government Finance Officers Association (GFOA) for peer review as part of the Certificate of Achievement for
Excellence in Financial Reporting program. All reports prepared by the auditors and management’s response to those
reports will be presented to the Mayor, Common Council President, and City Controller at the audit exit conference.
8. The City offers its employees a defined benefit pension plan through the State of Indiana Public Retirement System
(INPRS). The retirement plan issues separate financial statements through the State-run program.
Internal Control
The City’s management team is responsible for establishing and maintaining an internal control structure designed to
ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate accounting
data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting
principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these
objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed
the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by
management.
Budgetary Controls
In accordance with Indiana statutes, the City maintains budgetary controls integrated within the accounting system. The
objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated
budget (prepared on a cash basis) which is adopted by the Common Council or Redevelopment Commission (depending
on the fund) and then reviewed and approved by the State of Indiana Department of Local Government and Finance
(DLGF). Activities of the general fund, special revenue funds, capital project funds, enterprise funds, internal service
funds, pension trust funds and debt service funds are included in the annual budget. The level of budgetary control
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City of South Bend, Indiana 2019 Budget
(that is, the level at which expenditures cannot legally exceed the appropriated amount) is established by major budget
classification within funds. The Mayor and Common Council may transfer appropriations from one major budget
classification to another within a department by ordinance as long as the total appropriations for that fund are not
exceeded. Additional appropriations in excess of the original budget must be approved by the Mayor and Common
Council and are also submitted to the DLGF for either approval or acknowledgement (depending on the fund).
Additional appropriations for funds approved by the Redevelopment Commission do not require DLGF approval. The
deadline for adoption of the annual budget is November 1. The city’s fiscal year begins on January 1.
Property Tax Controls
In addition to budgetary and other controls established by Indiana statute, the City must operate within specific and
rigid controls governing the amount of property tax it may levy. The property tax control program, which began in
1973, limits the amount of property tax that may be levied by each unit of government in its legally budgeted funds.
The total amount of property tax levied by the unit may increase by the six-year average annual growth in Indiana
personal non-farm income, with a 6% maximum.
During March 2008, the State of Indiana General Assembly enacted property tax reform legislation which made
significant changes in the property tax system by capping the amount of property taxes at 1% of gross assessed value
for residential homesteads, 2% for agricultural/rental properties and 3% for all other real and personal property. This
legislation was phased in over a two-year period beginning in 2009. The loss of revenue to the City due to this legislation
has been significant but has been overcome by cost savings and the adoption of local option income taxes to in order
to continue providing essential City services, including police and fire protection.
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City of South Bend, Indiana 2019 Budget
FINANCIAL SUMMARIES
42
City of South Bend
2019 Budget Summary
Cash Balance 2019 2019 Plus Surplus Cash Balance
Fund Group 1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019
General Plus Funds 58,538,875 98,684,560 98,635,542 451,787 500,805 59,039,681
Special Revenue Funds - A 29,563,490 38,993,815 46,311,910 - (7,318,095) 22,245,394
Internal Service Funds - B 15,998,792 34,286,040 38,560,582 - (4,274,542) 11,724,251
Grant & Donation Funds - spend down to zero 2,042,291 4,458,586 5,362,511 - (903,925) 1,138,366
Trust & Agency Funds 5,310,022 11,577,588 11,468,359 - 109,229 5,419,251
Capital Funds - spend down to zero 13,599,929 14,856,104 18,891,874 (326,579) (4,362,349) 9,237,580
TIF & Redevelopment Commission Funds - C 24,330,353 28,586,021 34,181,000 - (5,594,979) 18,735,375
Enterprise Funds - D 28,556,935 83,637,588 87,957,232 - (4,319,644) 24,237,291
Bond & Debt Related Funds - spend down to zero 24,972,311 20,986,601 26,858,699 (266,886) (6,138,984) 18,833,327
Grand Total 202,912,998$ 336,066,903$ 368,227,709$ (141,678)$ (32,302,484)$ 170,610,516$
NOTE: Governmental accounting is unique. A "deficit" doesn't mean the City is spending more money than it has in the bank. It simply means the
City is spending more money than it anticipates bringing in during the year. The result is spending down cash reserves. Some funds' cash reserves are
meant to be spent down to zero, such as bond and capital funds and grant & donation funds. Other funds hold cash reserves equal to a percent of the
fund's annual budget. When cash reserves are higher than the percent requirement, the City can spend down those rerserves. Debt proceeds received in
2018 will be spent in 2019 on planned capital and infrastructure projects.
A - Special Revenue Funds - spend down in this category relates mainly to the unexpected decrease in estimated revenues from the State for gas tax.
Due to plans for major capital projects in the works for 2019, the City will spend down the MVH fund in order to complete the large capital project.
This fund will be reviewed closely during 2019 and future large capital projects will be prioritized based on the actual revenue received in 2019 and
beyond.
B - Internal Service Funds - spend down in this category relates mainly to the Self Funded Employee Benefits fund. Cash has accumulated in this fund
over time due to several years of lower than anticipated claims (due in part to the near-site health and wellness center). Therefore, the decision was
made to use cash that was previously appropriated to offset expenses in 2019 in lieu of charging departments the full estimated burden in 2019. The
cash reserves remain strong in this fund despite the spend down in 2019.
C - TIF (Tax Increment Financing) and Redevelopment Commission Funds - These funds are spent on capital projects as they arise. Funds unspent in
one year stay in the fund for future use. TIF proceeds received in 2018 will be spent in 2019 on planned capital and infrastructure projects.
D - Enterprise Funds - spend down in this category is due mainly to the Water and Wastewater funds. Many capital projects are funded through these
funds, many of which are budgeted in one year that do not get completed until the next year. Because the City is on a cash basis, the budget does not
get "used" until the cash is spent. Water and Wastewater funds also have stand alone operations and maintenance reserve funds due to bond
requirements. Those reserves along with the reserves in the actual operations funds remain strong.
43
2018 Amended Budget2019 Adopted BudgetCash Balance 2018 2018 Plus Surplus Cash Balance Cash Balance 20192019Plus Surplus Cash Balance1/1/2018 Revenues Expenditures Adjustments (Deficit) 12/31/2018 1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019City Controlled Funds101 General Fund36,417,969 62,738,612 62,100,216 - 638,396 37,056,365 37,056,365 64,707,205 64,707,205 - - 37,056,365 Special Revenue Funds102 Rainy Day10,294,137 185,000 - - 185,000 10,479,137 10,479,137 160,000 - - 160,000 10,639,137 201 Parks & Recreation6,210,755 17,635,696 16,282,061 - 1,353,635 7,564,390 7,564,390 18,392,354 20,376,632 - (1,984,278) 5,580,112 202 Motor Vehicle Highway7,132,834 11,095,428 12,393,981 (694,982) (1,993,535) 5,139,299 5,139,299 10,506,103 14,345,948 - (3,839,845) 1,299,454 203 Recreation Nonreverting785,885 1,804,518 2,590,403 - (785,885) - - - - - - - 209 Studebaker-Oliver Revitalizing Grants876,414 216,514 1,078,598 645,000 (217,084) 659,330 659,330 110,000 750,000 - (640,000) 19,330 210 Economic Development State Grants410,752 753,844 929,990 - (176,146) 234,606 234,606 73,511 302,011 - (228,500) 6,106 211 Dept of Community Investment (DCI)1,114,625 2,665,981 3,077,096 - (411,115) 703,510 703,510 3,059,369 3,059,369 - - 703,510 212 Dept of Community Investment Grants450,607 6,908,345 6,874,598 - 33,747 484,354 484,354 2,911,000 2,911,000 - - 484,354 216 Police State Seizures194,467 41,037 32,000 - 9,037 203,504 203,504 32,000 32,000 - - 203,504 217 Gift, Donation, Bequest100,898 113,050 98,428 - 14,622 115,520 115,520 25,800 47,500 - (21,700) 93,820 218 Police Curfew Violations12,860 1,180 1,000 - 180 13,040 13,040 300 1,000 - (700) 12,340 219 Unsafe Building379,148 934,433 972,413 - (37,980) 341,168 341,168 862,691 862,691 - - 341,168 220 Law Enforcement Continuing Education573,049 289,280 631,624 - (342,344) 230,705 230,705 281,500 410,500 - (129,000) 101,705 221 Landlord Registration9,685 6,140 1,000 - 5,140 14,825 14,825 1,000 500 - 500 15,325 227 Loss Recovery847,926 12,500 515,323 - (502,823) 345,103 345,103 4,000 225,000 - (221,000) 124,103 249 Public Safety LOIT988,905 7,873,441 7,622,970 - 250,471 1,239,376 1,239,376 8,566,555 8,566,555 - - 1,239,376 251 Local Roads & Streets3,340,696 2,600,713 3,418,508 - (817,795) 2,522,901 2,522,901 4,545,689 5,730,000 - (1,184,311) 1,338,590 257 LOIT Special Distribution2,281,338 1,549,735 3,507,349 - (1,957,614) 323,724 323,724 227,500 65,000 - 162,500 486,224 258 Human Rights Federal Grant572,740 178,840 172,334 - 6,506 579,246 579,246 167,400 234,988 - (67,588) 511,658 265 Local Road & Bridge Grant992,943 1,376,000 2,130,500 - (754,500) 238,443 238,443 1,200,000 1,200,000 - - 238,443 273 Morris PAC / Palais Royale Marketing55,239 21,020 18,000 - 3,020 58,259 58,259 15,800 30,000 - (14,200) 44,059 274 Morris PAC Self-Promotion- 131,000 50,000 - 81,000 81,000 81,000 125,400 75,000 - 50,400 131,400 280 Police Block Grants3,927 70 - - 70 3,997 3,997 35 - - 35 4,032 281 Econ Develop Commission-Revenue Bonds27,910 259 28,126 (43) (27,910) - - - - - - - 289 HAZMAT27,506 10,450 10,000 - 450 27,956 27,956 10,200 10,000 - 200 28,156 291 Indiana River Rescue123,859 104,752 101,800 - 2,952 126,811 126,811 72,500 102,800 - (30,300) 96,511 292 Police Grants48,451 - 21,735 - (21,735) 26,716 26,716 - - - - 26,716 294Regional Police Academy87,473 28,700 22,500 - 6,200 93,673 93,673 22,500 22,500 - - 93,673 295 COPS MORE Grant135,365 226,769 112,785 - 113,984 249,349 249,349 92,000 92,000 - - 249,349 299 Police Federal Drug Enforcement130,729 59,277 51,000 - 8,277 139,006 139,006 51,000 51,000 - - 139,006 404 County Option Income Tax8,614,576 12,592,493 13,080,828 - (488,335) 8,126,241 8,126,241 13,133,294 13,133,294 - - 8,126,241 408 Economic Development Income Tax12,770,240 12,344,918 12,998,264 - (653,346) 12,116,894 12,116,894 12,277,506 12,228,488 451,787 500,805 12,617,699 410 Urban Development Action Grant471,939 44,118 486,081 - (441,963) 29,976 29,976 46,240 60,000 - (13,760) 16,216 655 Project ReLeaf822,096 453,259 702,042 - (248,783) 573,313 573,313 454,489 674,962 - (220,473) 352,840 705 Police K-9 Unit2,889 2,050 2,020 - 30 2,919 2,919 2,020 2,020 - - 2,919 Total Special Revenue Funds60,892,864 82,260,810 90,015,357 (50,025) (7,804,572) 53,088,291 53,088,291 77,429,756 85,602,758 451,787 (7,721,215) 44,463,502 Debt Service Fund312 2017 Parks Bond Debt Service- 740,987 595,304 - 145,683 145,683 145,683 1,119,404 1,181,143 - (61,739) 83,944 313 Football Hall of Fame Debt Service27,305 730,218 632,315 - 97,903 125,208 125,208 - - (125,208) (125,208) - 755 South Bend Building Corp771,586 2,656,400 2,636,025 - 20,375 791,961 791,961 2,636,750 2,634,750 - 2,000 793,961 757 2015 Parks Bond Debt Service557,768 381,907 380,107 - 1,800 559,568 559,568 380,431 383,732 - (3,301) 556,267 760 Eddy Street Commons Debt Service2,501,480 2,229,972 3,779,472 2,500,000 950,500 3,451,980 3,451,980 1,301,625 1,299,125 - 2,500 3,454,480 Capital Project Funds377 Professional Sports Development23,743 1,403,697 814,870 - 588,827 612,570 612,570 545,000 354,770 - 190,230 802,800 401 Coveleski Stadium Capital54,612 44,500 90,000 - (45,500) 9,112 9,112 44,250 40,000 - 4,250 13,362 405 Park Nonreverting Capital176,978 230,894 407,872 - (176,978) - - - - - - - 406Cumulative Capital Development622,016 483,551 575,402 - (91,851) 530,165 530,165 473,444 818,121 - (344,677) 185,488 Changes in Fund Balance44
2018 Amended Budget2019 Adopted BudgetCash Balance 2018 2018 Plus Surplus Cash Balance Cash Balance 20192019Plus Surplus Cash Balance1/1/2018 Revenues Expenditures Adjustments (Deficit) 12/31/2018 1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019Changes in Fund Balance407 Cumulative Capital Improvement430,948 266,879 278,500 - (11,621) 419,327 419,327 235,296 28,000 - 207,296 626,623 412 Major Moves Construction2,910,880 543,331 2,573,799 - (2,030,468) 880,412 880,412 520,678 1,200,000 - (679,322) 201,090 416 Morris Performing Arts Center Capital416,215 132,200 184,100 - (51,900) 364,315 364,315 143,500 217,000 - (73,500) 290,815 450 Palais Royale Historic Preservation109,771 19,260 45,000 - (25,740) 84,031 84,031 19,100 75,000 - (55,900) 28,131 451 2018 Fire Station #9 Capital- 5,055,758 5,045,000 - 10,758 10,758 10,758 - - - - 10,758 452 2018 TIF Park Bond Capital- 11,007,782 10,932,782 2,025,000 2,100,000 2,100,000 2,100,000 50,000 2,150,000 - (2,100,000) - 471 2017 Parks Bond Capital13,888,958 180,000 10,309,100 - (10,129,100) 3,759,858 3,759,858 3,000 3,479,400 - (3,476,400) 283,458 677 Football Hall of Fame Capital448,306 7,500 129,227 - (121,727) 326,579 326,579 - - (326,579) (326,579) - 750 Equipment/Vehicle Leasing3,598,717 10,849,960 10,123,466 - 726,494 4,325,211 4,325,211 2,037,625 2,034,625 - 3,000 4,328,211 751 2015 Parks Bond Capital3,271,224 4,900 3,136,530 - (3,131,630) 139,594 139,594 - - (139,594) (139,594) - 753 Smart Streets Bond Capital1,040,156 1,500 2,101,500 1,059,844 (1,040,156) - - - - - - - 759 Eddy Street Commons Capital16,129,314 135 16,129,365 - (16,129,230) 84 84 2,000 - (2,084) (84) - Total Capital & Debt Service Funds46,979,978 36,971,331 70,899,736 5,584,844 (28,343,561) 18,636,418 18,636,418 9,512,103 15,895,666 (593,465) (6,977,028) 11,659,388 Enterprise Funds287 Emergency Medical Services Capital4,314,122 1,801,839 3,389,730 - (1,587,891) 2,726,231 2,726,231 1,130,695 2,665,512 - (1,534,817) 1,191,414 288 Emergency Medical Services Operating1,829,976 6,241,950 6,431,746 - (189,796) 1,640,180 1,640,180 6,175,320 6,405,946 - (230,626) 1,409,554 600 Consolidated Building Fund3,143,961 3,294,411 4,763,185 - (1,468,774) 1,675,187 1,675,187 4,774,198 4,668,760 - 105,438 1,780,625 601 Parking Garages1,225,253 1,404,071 1,252,344 - 151,727 1,376,980 1,376,980 1,287,735 1,871,794 - (584,059) 792,921 610 Solid Waste Operations533,909 5,548,409 5,686,049 - (137,640) 396,269 396,269 5,515,200 5,513,906 - 1,294 397,563 611 Solid Waste Capital39,995 1,078,838 1,076,706 - 2,132 42,127 42,127 1,133,416 1,132,616 - 800 42,927 620 Water Works Operations3,482,307 17,743,847 18,070,280 - (326,433) 3,155,874 3,155,874 20,875,819 21,831,796 - (955,977) 2,199,897 622 Water Works Capital2,150,002 431,500 1,578,570 - (1,147,070) 1,002,932 1,002,932 3,376,000 3,766,000 - (390,000) 612,932 624 Water Works Customer Deposit1,518,552 29,000 27,000 - 2,000 1,520,552 1,520,552 22,000 22,000 - - 1,520,552 625 Water Works Sinking (Debt Service)28,105 2,016,717 2,017,217 - (500) 27,605 27,605 2,025,041 2,025,041 - - 27,605 626Water Works Bond Reserve1,426,658 26,000 26,000 - - 1,426,658 1,426,658 22,000 22,000 - - 1,426,658 629 Water Works Reserve O&M2,617,920 100,250 48,000 - 52,250 2,670,170 2,670,170 266,000 41,000 - 225,000 2,895,170 640 Sewer Repair Insurance1,866,378 648,535 632,224 - 16,311 1,882,689 1,882,689 652,238 633,113 - 19,125 1,901,814 641 Sewage Works Operations13,004,372 39,183,244 50,126,938 5,420,000 (5,523,694) 7,480,678 7,480,678 38,177,405 41,184,104 - (3,006,699) 4,473,979 642 Sewage Works Capital7,359,724 10,733,000 12,314,553 (3,855,000) (5,436,553) 1,923,171 1,923,171 5,365,000 6,520,000 - (1,155,000) 768,171 643 Sewage Works Reserve O&M5,160,858 333,226 90,000 - 243,226 5,404,084 5,404,084 84,000 84,000 - - 5,404,084 649 Sewage Sinking (Debt Service)857,884 9,255,529 9,156,379 - 99,150 957,034 957,034 7,816,676 7,780,676 - 36,000 993,034 653 Sewage Debt Service Reserve4,138,349 65,800 - - 65,800 4,204,149 4,204,149 42,000 - - 42,000 4,246,149 659 Sewer Bond 2011145 5 150 - (145) - - - - - - - 661 Sewer Bond 2012643,113 10,000 649,686 (3,427) (643,113) - - - - - - - 667 Storm Sewer Fund- - - - - - - 1,253,298 1,200,000 - 53,298 53,298 670 Century Center1,354,272 4,557,114 4,557,114 - - 1,354,272 1,354,272 4,554,375 4,500,813 - 53,562 1,407,834 671 Century Center Capital865,353 1,700 20,000 - (18,300) 847,053 847,053 900 20,000 - (19,100) 827,953 672 Century Center Energy Project Debt Service58,882 420,731 306,737 - 113,994 172,876 172,876 415,464 416,424 - (960) 171,916 Total Enterprise Funds57,620,089 104,925,716 122,220,608 1,561,573 (15,733,319) 38,763,624 41,886,769 104,964,780 112,305,501 - (7,340,721) 34,546,048 Internal Service Funds222 Central Services1,085,494 9,097,627 9,416,524 - (318,897) 766,597 766,597 9,450,814 9,317,737 - 133,077 899,674 224 Central Services Capital194,599 79,700 155,036 - (75,336) 119,263 119,263 376,200 375,000 - 1,200 120,463 226 Liability Insurance4,674,728 2,828,730 5,100,241 - (2,271,511) 2,403,217 2,403,217 3,973,197 3,992,783 - (19,586) 2,383,631 278 Take Home Vehicle Police752,925 17,000 30,000 - (13,000) 739,925 739,925 4,000 50,000 - (46,000) 693,925 279 IT / Innovation / 311 Call Center1,589,083 6,994,237 7,548,512 - (554,275) 1,034,808 1,034,808 8,046,393 8,351,968 - (305,575) 729,233 711 Self-Funded Employee Benefits9,935,961 19,099,300 18,145,518 - 953,782 10,889,743 10,889,743 12,636,190 16,622,400 - (3,986,210) 6,903,533 713 Unemployment Compensation225,977 3,800 80,000 - (76,200) 149,777 149,777 2,000 70,000 - (68,000) 81,777 714 Parental Leave Fund- 170,420 155,694 - 14,726 14,726 14,726 173,446 155,694 - 17,752 32,478 Total Internal Service Funds18,458,766 38,290,814 40,631,525 - (2,340,711) 16,118,055 16,118,055 34,662,240 38,935,582 - (4,273,342) 11,844,714 45
2018 Amended Budget2019 Adopted BudgetCash Balance 2018 2018 Plus Surplus Cash Balance Cash Balance 20192019Plus Surplus Cash Balance1/1/2018 Revenues Expenditures Adjustments (Deficit) 12/31/2018 1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019Changes in Fund BalanceTrust & Agency Funds701 Fire Pension464,746 5,226,484 5,112,457 - 114,027 578,773 578,773 5,217,138 5,112,457 - 104,681 683,454 702 Police Pension886,366 6,246,686 6,583,452 - (336,766) 549,600 549,600 6,360,200 6,355,902 - 4,298 553,898 718 State Tax Withholding Fund433,998 - - - - 433,998 433,998 - - - - 433,998 725 Morris / Palais Box Office2,446,226 - - - - 2,446,226 2,446,226 - - - - 2,446,226 726 Police Distributions Payable841,894 - - - - 841,894 841,894 - - - - 841,894 730 City Cemetery28,513 500 25,000 - (24,500) 4,013 4,013 250 - - 250 4,263 731 Bowman Cemetery- 455,518 - - 455,518 455,518 455,518 - - - - 455,518 Total Trust & Agency Funds5,101,743 11,929,188 11,720,909 - 208,279 5,310,022 5,310,022 11,577,588 11,468,359 - 109,229 5,419,251 Total City Funds225,471,408 337,116,471 397,588,351 7,096,392 (53,375,488) 172,095,920 172,095,920 302,853,672 328,915,071 (141,678) (26,203,077) 144,989,268 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)33,563,915 24,647,339 48,356,182 - (23,708,843) 9,855,072 9,855,072 17,565,949 18,000,000 - (434,051) 9,421,021 422 TIF - West Washington2,279,940 369,220 2,285,916 500,000 (1,416,696) 863,244 863,244 324,425 900,000 - (575,575) 287,669 425 Redevelopment Retail Area (Leighton Plaza)176,971 197,814 244,166 (130,619) (176,971) - - - - - - - 429TIF - River East Develop Area (NE Dev)8,790,697 3,294,376 9,587,691 1,000,000 (5,293,315) 3,497,382 3,497,382 2,865,805 5,100,000 - (2,234,195) 1,263,187 430 TIF - Southside Development #17,848,685 2,314,657 8,556,026 1,000,000 (5,241,369) 2,607,316 2,607,316 2,259,283 4,000,000 - (1,740,717) 866,599 435 TIF - Douglas Road201,109 3,150 204,650 391 (201,109) - - - - - - - 436 TIF - River East Residential (NE Res)3,492,629 4,695,968 5,265,000 284 (568,748) 2,923,881 2,923,881 4,274,716 4,275,000 - (284) 2,923,597 Total Tax Increment Financing Funds56,353,945 35,522,524 74,499,631 2,370,056 (36,607,051) 19,746,895 19,746,895 27,290,178 32,275,000 - (4,984,822) 14,762,073 Redevelopment Funds433 Redevelopment General7,403 637,563 32,600 - 604,963 612,366 612,366 1,071,356 1,074,000 - (2,644) 609,722 439 Certified Technology Park614,013 10,000 - - 10,000 624,013 624,013 8,487 625,000 - (616,513) 7,500 454 Airport Urban Enterprise Zone387,224 7,000 50,000 - (43,000) 344,224 344,224 6,000 50,000 - (44,000) 300,224 Total Redevelopment Funds1,008,640 654,563 82,600 - 571,963 1,580,603 1,580,603 1,085,843 1,749,000 - (663,157) 917,446 Debt Service Funds315 Airport 2003 Debt Reserve1,040,462 17,500 16,000 - 1,500 1,041,962 1,041,962 14,000 14,000 - - 1,041,962 317 Coveleski Debt Service Reserve517,990 9,000 - (4,000) 5,000 522,990 522,990 2,010 525,000 - (522,990) - 328 SBCDA 2003 Debt Reserve1,739,495 30,000 30,000 - - 1,739,495 1,739,495 20,000 20,000 - - 1,739,495 351 2018 TIF Park Bond Debt Service Reserve- 993,495 - - 993,495 993,495 993,495 1,000 - - 1,000 994,495 752 South Bend Redevelopment Authority522,232 3,370,000 3,430,250 - (60,250) 461,982 461,982 2,872,200 2,861,269 - 10,931 472,913 754 Industrial Revolving Fund2,917,106 242,750 157,000 - 85,750 3,002,856 3,002,856 210,000 157,000 - 53,000 3,055,856 756 Smart Streets Debt Service Reserve1,718,645 1,718,600 1,710,444 - 8,156 1,726,801 1,726,801 1,718,000 1,711,369 - 6,631 1,733,432 Total Debt Service Funds8,455,930 6,381,345 5,343,694 (4,000) 1,033,651 9,489,581 9,489,581 4,837,210 5,288,638 - (451,428) 9,038,153 Total Redevelopment Commission Funds 65,818,515 42,558,432 79,925,925 2,366,056 (37,367,493) 30,817,078 30,817,078 33,213,231 39,312,638 - (6,099,407) 24,717,671 Grand Total291,289,923 379,674,903 477,514,276 9,462,448 (90,742,981) 202,912,998 202,912,999 336,066,903 368,227,709 (141,678) (32,302,484) 169,706,940 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL46
2016
Actual
2017
Actual
2018
Amended
Budget
2019
Adopted
Budget
2018-2019
Change
2018-2019
Percent
Change
Revenues
General Fund 56,474,525 59,227,689 62,738,612 64,707,205 1,968,593 3.1%
Special Revenue Funds 67,801,179 82,757,545 82,260,810 77,429,756 (4,831,054) -5.9%
Capital & Debt Service Funds 4,926,841 50,449,061 36,971,331 9,512,103 (27,459,228) -74.3%
Enterprise Funds 94,282,102 95,965,345 104,925,716 104,964,780 39,064 0.0%
Internal Service Funds 28,766,463 34,044,917 38,290,814 34,662,240 (3,628,574) -9.5%
Trust Funds 10,888,596 11,151,297 11,929,188 11,577,588 (351,600) -2.9%
Tax Increment Financing Funds 30,052,570 31,156,387 35,522,524 27,290,178 (8,232,346) -23.2%
Redevelopment Funds 23,583 266,247 654,563 1,085,843 431,280 65.9%
Debt Service Funds 29,942 8,911,856 6,381,345 4,837,210 (1,544,135) -24.2%
Total Revenue 293,245,801$ 373,930,343$ 379,674,903$ 336,066,903$ (43,608,000)$ -11.5%
Expenditures
General Fund 52,482,273 57,324,663 62,100,216 64,707,205 2,606,989 4.2%
Special Revenue Funds 61,963,073 64,956,207 90,015,357 85,602,758 (4,412,599) -4.9%
Capital & Debt Service Funds 4,472,162 23,916,457 70,899,736 15,895,666 (55,004,070) -77.6%
Enterprise Funds 99,861,764 96,538,657 122,220,608 112,305,501 (9,915,107) -8.1%
Internal Service Funds 26,190,507 29,475,099 40,631,525 38,935,582 (1,695,943) -4.2%
Trust Funds 11,557,934 10,762,728 11,720,909 11,468,359 (252,550) -2.2%
Tax Increment Financing Funds 30,660,319 29,572,822 74,499,631 32,275,000 (42,224,631) -56.7%
Redevelopment Funds 143,242 1,801,133 82,600 1,749,000 1,666,400 2017.4%
Debt Service Funds 22,200 10,511,121 5,343,694 5,288,638 (55,056) -1.0%
Total Expenditures 287,353,474$ 324,858,886$ 477,514,276$ 368,227,709$ (109,286,567)$ -22.9%
Net 5,892,327$ 49,071,457$ (97,839,373)$ (32,160,806)$ 65,678,567$ -67.1%
Refer to discussions throughout the document for explanations on various increases and decreases above.
Revenue & Expenditure Summary
Fund Type
47
City of South Bend2019 Adopted Budgeted - Revenue by TypeFundFund/Department NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants/Intergov.Licenses& PermitsCharges for ServicesFines, Forfeitures & FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomePILOT Transfers In TotalCity Controlled Funds101 General Fund41,142,970 - 4,146,140 323,744 228,950 819,177 8,620 7,460,048 - 1,365,000 300,000 2,451,566 6,340,990 120,000 64,707,205 Special Revenue Funds102 Rainy Day- - - - - - - - - - 160,000 - - - 160,000 201 Parks & Recreation9,680,317 - 720,180 3,050,000 - 3,583,861 - - - 626,000 30,996 301,000 - 400,000 18,392,354 202 Motor Vehicle Highway- - 6,299,031 - - 222,445 - 138,150 - - 47,845 10,882 - 3,787,750 10,506,103 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 10,000 100,000 - - 110,000 210 Economic Development State Grants- - - - - - - - - - 5,929 67,582 - - 73,511 211 Dept of Community Investment (DCI)- - - 440,636 - 256,100 2,000 - - - 10,000 - - 2,350,633 3,059,369 212 Dept of Community Investment Grants- - - 2,711,000 - - 1,000 - - - 2,000 197,000 - - 2,911,000 216 Police State Seizures- - - 30,000 - - - - - - 2,000 - - - 32,000 217 Gift, Donation, Bequest- - - - - - - - - 25,000 800 - - - 25,800 218 Police Curfew Violations- - - - - - 200 - - - 100 - - - 300 219 Unsafe Building- - - - - 133,000 47,200 - - - 1,000 - - 681,491 862,691 220 Law Enforcement Continuing Education- - - - - 140,000 116,000 - - 2,000 5,000 18,500 - - 281,500 221 Landlord Registration- - - - 1,000 - - - - - - - - - 1,000 227 Loss Recovery- - - - - - - - - - 4,000 - - - 4,000 249 Public Safety LOIT- 8,560,555 - - - - - - - - 6,000 - - - 8,566,555 251 Local Roads & Streets- - 1,695,689 320,000 - - - - - - 30,000 - - 2,500,000 4,545,689 257 LOIT Special Distribution- - - 215,000 - - - - - - 12,500 - - - 227,500 258 Human Rights Federal Grant- - - 145,000 - - - - - - 2,000 20,400 - - 167,400 265 Local Road & Bridge Grant- - - 600,000 - - - - - - - - - 600,000 1,200,000 273 Morris PAC / Palais Royale Marketing- - - - - 15,000 - - - - 800 - - - 15,800 274 Morris PAC Self-Promotion- - - - - 125,000 - - - - 400 - - - 125,400 280 Police Block Grants- - - - - - - - - - 35 - - - 35 289 HAZMAT- - - - - 10,000 - - - - 200 - - - 10,200 291 Indiana River Rescue- - - - - 72,000 - - - - 500 - - - 72,500 292 Police Grants- - - - - - - - - - - - - - - 294 Regional Police Academy- - - - - 20,000 - - - - 500 2,000 - - 22,500 295 COPS MORE Grant- - - 53,750 - - - - - 3,250 500 34,500 - - 92,000 299 Police Federal Drug Enforcement- - - 50,000 - - - - - - 1,000 - - - 51,000 404 County Option Income Tax- 12,148,294 - - - - - - - - 95,000 60,000 - 830,000 13,133,294 408 Economic Development Income Tax- 11,632,846 - - - 150,000 354,660 - - - 140,000 - - - 12,277,506 410 Urban Development Action Grant- - - - - - - - - - 1,000 45,240 - - 46,240 655 Project ReLeaf- - - - - 447,139 - - - - 7,350 - - - 454,489 705 Police K-9 Unit- - - - - - - - - 2,000 20 - - - 2,020 Total Special Revenue Funds9,680,317 32,341,695 8,714,900 7,615,386 1,000 5,174,545 521,060 138,150 - 658,250 577,475 857,104 - 11,149,874 77,429,756 Debt Service Fund312 2017 Parks Bond Debt Service1,077,000 - 41,404 - - - - - - - 1,000 - - - 1,119,404 755 South Bend Building Corp- - - - - - - - - - 1,000 - - 2,635,750 2,636,750 757 2015 Parks Bond Debt Service- - - - - - - - - - 1,000 - - 379,431 380,431 760 Eddy Street Commons Debt Service- - - - - - - - - - 3,500 - - 1,298,125 1,301,625 Capital Project Funds377 Professional Sports Development- - - - - - - - - - 2,000 18,000 - 525,000 545,000 401 Coveleski Stadium Capital- - - - - 43,500 - - - - 750 - - - 44,250 406 Cumulative Capital Development436,330 - 34,014 - - - - - - - 3,100 - - - 473,444 407 Cumulative Capital Improvement- - 207,296 - - - - - - - 3,000 25,000 - - 235,296 412 Major Moves Construction- - - - - - - - - - 27,500 493,178 - - 520,678 416 Morris Performing Arts Center Capital- - - - - 137,500 - - - - 6,000 - - - 143,500 450 Palais Royale Historic Preservation- - - - - - - - - - 600 18,500 - - 19,100 452 2018 TIF Park Bond Capital- - - - - - - - - - 50,000 - - - 50,000 471 2017 Parks Bond Capital- - - - - - - - - - 3,000 - - - 3,000 750 Equipment/Vehicle Leasing- - - - - - - - 2,034,625 - 3,000 - - - 2,037,625 759 Eddy Street Commons Capital- - - - - - - - - - 2,000 - - - 2,000 Total Capital & Debt Service Funds 1,513,330 - 282,714 - - 181,000 - - 2,034,625 - 107,450 554,678 - 4,838,306 9,512,103 48
City of South Bend2019 Adopted Budgeted - Revenue by TypeFundFund/Department NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants/Intergov.Licenses& PermitsCharges for ServicesFines, Forfeitures & FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomePILOT Transfers In TotalEnterprise Funds287 Emergency Medical Services Capital- - - 75,000 - 500,000 - - - - 10,000 - - 545,695 1,130,695 288 Emergency Medical Services Operating- - - - - 5,163,884 2,500 - - - 15,000 5,000 - 988,936 6,175,320 600 Consolidated Building Fund- - - - 95,875 1,890,860 174,250 73,304 - - 5,000 6,000 - 2,528,909 4,774,198 601 Parking Garages- - - - - 1,220,835 55,700 - - - 10,000 1,200 - - 1,287,735 610 Solid Waste Operations- - - - - 5,402,500 - - - - 11,500 101,200 - - 5,515,200 611 Solid Waste Capital- - - - - - - - - - 800 - - 1,132,616 1,133,416 620 Water Works Operations- - - - - 18,942,730 - 1,734,889 - - 40,000 63,200 - 95,000 20,875,819 622 Water Works Capital- - - - - 100,000 - - - - 35,000 - - 3,241,000 3,376,000 624 Water Works Customer Deposit- - - - - - - - - - 22,000 - - - 22,000 625 Water Works Sinking (Debt Service)- - - - - - - - - - 10,000 - - 2,015,041 2,025,041 626 Water Works Bond Reserve- - - - - - - - - - 22,000 - - - 22,000 629 Water Works Reserve O&M- - - - - - - - - - 41,000 - - 225,000 266,000 640 Sewer Repair Insurance- - - - - 637,863 - - - - 14,375 - - - 652,238 641 Sewage Works Operations- - - - - 37,195,510 - 421,463 - - 225,000 51,432 - 284,000 38,177,405 642 Sewage Works Capital- - - - - 250,000 - - - - 115,000 - - 5,000,000 5,365,000 643 Sewage Works Reserve O&M- - - - - - - - - - 84,000 - - - 84,000 649 Sewage Sinking (Debt Service)- - - - - - - - - - 36,000 - - 7,780,676 7,816,676 653 Sewage Debt Service Reserve- - - - - - - - - - 42,000 - - - 42,000 667 Storm Sewer Fund- - - - - 1,253,298 - - - - - - - - 1,253,298 670 Century Center- - 1,275,000 - - 3,200,730 - 66,045 - - - 12,600 - - 4,554,375 671 Century Center Capital- - - - - - - - - - 900 - - - 900 672 Century Center Energy Project Debt Service- - 221,437 - - - - - - - 103,275 - - 90,752 415,464 Total Enterprise Funds- - 1,496,437 75,000 95,875 75,758,210 232,450 2,295,701 - - 842,850 240,632 - 23,927,625 104,964,780 Internal Service Funds222 Central Services- - - - 5,615 3,802,123 - 610,726 - - 9,200 5,023,150 - - 9,450,814 224 Central Services Capital- - - - - - - - - - 1,200 - - 375,000 376,200 226 Liability Insurance- - - - - - - 3,931,197 - - 40,000 2,000 - - 3,973,197 278 Take Home Vehicle Police- - - - - - - - - - 4,000 - - - 4,000 279 IT / Innovation / 311 Call Center- - - - - - - 7,991,331 - - 10,000 45,062 - - 8,046,393 711 Self-Funded Employee Benefits- - - - - - - - - - 100,000 12,536,190 - - 12,636,190 713 Unemployment Compensation- - - - - - - - - - 2,000 - - - 2,000 714 Parental Leave Fund- - - - - 173,346 - - - - 100 - - - 173,446 Total Internal Service Funds- - - - 5,615 3,975,469 - 12,533,254 - - 166,500 17,606,402 - 375,000 34,662,240 Trust Funds701 Fire Pension- - 5,212,638 - - - - - - - 4,500 - - - 5,217,138 702 Police Pension- - 6,347,700 - - - - - - - 4,500 8,000 - - 6,360,200 730 City Cemetery- - - - - - - - - - 250 - - - 250 Total Trust Funds- - 11,560,338 - - - - - - - 9,250 8,000 - - 11,577,588 Total City Funds52,336,617 32,341,695 26,200,529 8,014,130 331,440 85,908,401 762,130 22,427,153 2,034,625 2,023,250 2,003,525 21,718,382 6,340,990 40,410,805 302,853,672 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport) 16,935,449 - 396,500 - - - - - - - 200,000 - - 34,000 17,565,949 422 TIF - West Washington314,425 - - - - - - - - - 10,000 - - - 324,425 429 TIF - River East Develop Area (NE Dev)2,808,805 - - - - - - - - - 57,000 - - - 2,865,805 430 TIF - Southside Development #12,229,283 - - - - - - - - - 30,000 - - - 2,259,283 436 TIF - River East Residential (NE Res)4,260,716 - - - - - - - - - 14,000 - - - 4,274,716 Total Tax Increment Financing Funds 26,548,678 - 396,500 - - - - - - - 311,000 - - 34,000 27,290,178 49
City of South Bend2019 Adopted Budgeted - Revenue by TypeFundFund/Department NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants/Intergov.Licenses& PermitsCharges for ServicesFines, Forfeitures & FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomePILOT Transfers In TotalRedevelopment Funds 433 Redevelopment General- 70,356 - - - - - - - 1,000,000 1,000 - - - 1,071,356 439 Certified Technology Park- - - - - - - - - - 8,487 - - - 8,487 454 Airport Urban Enterprise Zone- - - - - - - - - - 6,000 - - - 6,000 Total Redevelopment Funds- 70,356 - - - - - - - 1,000,000 15,487 - - - 1,085,843 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - 14,000 - - - 14,000 317 Coveleski Debt Service Reserve- - - - - - - - - - 2,010 - - - 2,010 328 SBCDA 2003 Debt Reserve- - - - - - - - - - 20,000 - - - 20,000 351 2018 TIF Park Bond Debt Service Reserve- - - - - - - - - - 1,000 - - - 1,000 752 South Bend Redevelopment Authority- - - - - - - - - - 2,700 - - 2,869,500 2,872,200 754 Industrial Revolving Fund- - - - - - - - - - 183,000 27,000 - - 210,000 756 Smart Streets Debt Service Reserve- - - - - - - - - - 2,500 - - 1,715,500 1,718,000 Total Debt Service Funds- - - - - - - - - - 225,210 27,000 - 4,585,000 4,837,210 Total Redevelopment Commission Funds 26,548,678 70,356 396,500 - - - - - - 1,000,000 551,697 27,000 - 4,619,000 33,213,231 Grand Total78,885,295 32,412,051 26,597,029 8,014,130 331,440 85,908,401 762,130 22,427,153 2,034,625 3,023,250 2,555,222 21,745,382 6,340,990 45,029,805 336,066,903 50
Fund Fund/Department NameCity Controlled FundsGeneral Fund101-010Mayor543,029 200,065 700 - 3,990 - 1,309 120,197 - 25,225 - - - 894,515 101-020City Clerk273,873 97,076 6,800 27,987 9,950 - - 76,327 - 34,250 - - - 526,263 101-030Common Council218,200 111,880 6,375 208,131 6,000 - - 56,532 - 19,550 - - - 626,668 101-030WNIT Contract- - - 43,000 - - - - - - - - - 43,000 101-040Administration & Finance1,642,180 570,981 23,500 46,000 21,110 - 2,506 228,287 - 35,699 - - - 2,570,263 101-040Morris Performing Arts Center553,202 213,595 23,600 10,000 18,450 130,000 - 240,405 - 107,650 - - - 1,296,902 101-040Palais Royale Ballroom108,069 53,957 13,600 - 2,500 94,000 - 48,511 - 125,550 - 15,000 - 461,187 101-050Legal Department866,473 278,276 3,450 2,550 13,450 - - 96,719 - 18,100 - - - 1,279,018 101-060Engineering1,807,736 558,778 24,450 150,000 35,900 - 15,045 365,366 - 53,815 - - - 3,011,090 101-061Office of Sustainability98,302 27,772 22,300 85,000 9,174 - - 32,367 - 3,900 - - - 278,815 101-062AmeriCorps Grant Program95,000 40,066 56,590 228,368 9,753 - - - - 3,340 - - - 433,117 101-080Police Department17,636,092 5,812,652 1,106,298 615,000 200 214,750 144,353 4,333,272 - 1,391,897 - - - 31,254,514 101-090Fire Department12,608,788 4,446,107 615,422 224,000 100,500 235,000 - 1,979,778 - 828,500 - - 608,052 21,646,147 101-100Human Rights212,610 65,508 1,037 - 2,500 - - 49,491 - 54,560 - - - 385,706 Total General Fund36,663,554 12,476,713 1,904,122 1,640,036 233,477 673,750 163,213 7,627,252 - 2,702,036 - 15,000 608,052 64,707,205 Special Revenue Funds201 Parks & Recreation6,269,655 2,012,453 1,462,641 1,577,509 63,500 630,800 408,460 1,672,261 - 1,806,148 - 4,473,205 - 20,376,632 202 Motor Vehicle Highway3,226,146 1,266,423 2,934,307 540,468 20,000 53,510 925,627 1,628,279 - 1,251,188 - - 2,500,000 14,345,948 209 Studebaker-Oliver Revitalizing Grants- - - 750,000 - - - - - - - - - 750,000 210 Economic Development State Grants- - - - - - 72,011 - - - - - 230,000 302,011 211 Dept of Community Investment (DCI)1,706,330 609,283 23,748 181,532 28,700 - - 464,363 - 45,413 - - - 3,059,369 212 Dept of Community Investment Grants- - - - - - - - - 2,911,000 - - - 2,911,000 216 Police State Seizures- - - - 20,000 - - - - 12,000 - - - 32,000 217 Gift, Donation, Bequest- - 5,000 22,000 - - - - - 20,500 - - - 47,500 218 Police Curfew Violations- - - - - - - - - 1,000 - - - 1,000 219 Unsafe Building191,978 79,869 26,450 48,000 - - - 34,894 - 481,500 - - - 862,691 220 Law Enforcement Continuing Education- - 190,500 - 150,000 - - - - 70,000 - - - 410,500 221 Landlord Registration- - - - - - - - - 500 - - - 500 227 Loss Recovery- - - 25,000 - - - - - 200,000 - - - 225,000 249 Public Safety LOIT6,484,606 2,081,949 - - - - - - - - - - - 8,566,555 251 Local Roads & Streets- - 250,000 680,000 - - - - - 650,000 - 3,550,000 600,000 5,730,000 257 LOIT Special Distribution- - - 65,000 - - - - - - - - - 65,000 258 Human Rights Federal Grant108,930 41,158 2,000 27,800 18,800 - - - - 36,300 - - - 234,988 265 Local Road & Bridge Grant- - - - - - - - - 1,200,000 - - - 1,200,000 273 Morris PAC / Palais Royale Marketing- - - - - - - - - 30,000 - - - 30,000 274 Morris PAC Self-Promotion- - - 15,000 - - - - - 60,000 - - - 75,000 289 HAZMAT- - 10,000 - - - - - - - - - - 10,000 291 Indiana River Rescue13,000 2,500 18,800 - 23,500 - - - - 45,000 - - - 102,800 294 Regional Police Academy- - 1,500 - 11,500 - - - - 9,500 - - - 22,500 295 COPS MORE Grant- - 47,000 - - - - - - 45,000 - - - 92,000 299 Police Federal Drug Enforcement- - 6,000 - - - - - - - - 45,000 - 51,000 404 County Option Income Tax- - 140,000 830,000 - 1,570,000 1,647,902 8,631 - 3,767,432 - 405,000 4,764,329 13,133,294 408 Economic Development Income Tax- - - 3,198,018 - - 322,949 - - 2,401,000 - 525,000 5,781,521 12,228,488 410 Urban Development Action Grant- - - - - - 60,000 - - - - - - 60,000 655 Project ReLeaf72,660 5,559 - - - - - 40,243 - 6,500 - - 550,000 674,962 705 Police K-9 Unit- - - - - - - - - 2,020 - - - 2,020 Total Special Revenue Funds18,073,305 6,099,194 5,117,946 7,960,327 336,000 2,254,310 3,436,949 3,848,671 - 15,052,001 - 8,998,205 14,425,850 85,602,758 Transfers Out TotalDebt ServiceInterfund AllocationsHealth & Liability InsuranceOther Costs PILOT CapitalSalaries/ WagesFringe BenefitsSuppliesProfessional ServicesTravel & TrainingUtilitiesCity of South Bend2019 Adopted Budget - Expenditures by Type51
Fund Fund/Department NameTransfers Out TotalDebt ServiceInterfund AllocationsHealth & Liability InsuranceOther Costs PILOT CapitalSalaries/ WagesFringe BenefitsSuppliesProfessional ServicesTravel & TrainingUtilitiesCity of South Bend2019 Adopted Budget - Expenditures by Type Debt Service Fund312 2017 Parks Bond Debt Service- - - - - - 1,181,143 - - - - - - 1,181,143 755 South Bend Building Corp- - - - - - 2,634,750 - - - - - - 2,634,750 757 2015 Parks Bond Debt Service- - - - - - 383,732 - - - - - - 383,732 760 Eddy Street Commons Debt Service- - - - - - 1,299,125 - - - - - - 1,299,125 Capital Project Funds377 Professional Sports Development- - - - - - 354,770 - - - - - - 354,770 401 Coveleski Stadium Capital- - - - - - - - - 40,000 - - - 40,000 406 Cumulative Capital Development- - - - - - 532,121 - - - - 286,000 - 818,121 407 Cumulative Capital Improvement- - - - - - - - - - - 28,000 - 28,000 412 Major Moves Construction- - - - - - - - - - - 1,200,000 - 1,200,000 416 Morris Performing Arts Center Capital- - 15,000 - - - - - - 122,000 - 80,000 - 217,000 450 Palais Royale Historic Preservation- - - - - - - - - 75,000 - - - 75,000 452 2018 TIF Park Bond Capital- - - - - - - - - - - 2,150,000 - 2,150,000 471 2017 Parks Bond Capital- - - - - - - - - - - 3,479,400 - 3,479,400 750 Equipment/Vehicle Leasing- - - - - - - - - - - 2,034,625 - 2,034,625 Total Capital & Debt Service Funds- - 15,000 - - - 6,385,641 - - 237,000 - 9,258,025 - 15,895,666 Enterprise Funds287 Emergency Medical Services Capital- - - - - - 801,682 - - - - 1,460,000 403,830 2,665,512 288 Emergency Medical Services Operating4,009,648 1,196,092 404,840 74,610 17,000 33,000 - 261,156 - 409,600 - - - 6,405,946 600 Consolidated Building Fund2,040,542 775,006 136,681 53,180 31,875 32,200 157,306 936,177 - 301,850 - 45,000 158,943 4,668,760 601 Parking Garages- - - 681,368 - 77,000 - 49,026 - 804,400 - 260,000 - 1,871,794 610 Solid Waste Operations1,110,697 467,437 375,200 - 19,900 - - 998,406 - 1,409,650 - - 1,132,616 5,513,906 611Solid Waste Capital- - - - - - 1,132,616 - - - - - - 1,132,616 620 Water Works Operations3,608,115 1,428,992 1,728,743 2,179,580 48,925 785,550 419,879 1,979,352 - 2,448,995 1,662,624 - 5,541,041 21,831,796 622 Water Works Capital- - - - - - - - - - - 3,766,000 - 3,766,000 624 Water Works Customer Deposit- - - - - - - - - - - - 22,000 22,000 625 Water Works Sinking (Debt Service)- - - - - - 2,015,041 - - - - - 10,000 2,025,041 626 Water Works Bond Reserve- - - - - - - - - - - - 22,000 22,000 629 Water Works Reserve O&M- - - - - - - - - - - - 41,000 41,000 640 Sewer Repair Insurance113,545 44,636 65,937 - - - - 75,495 - 333,500 - - - 633,113 641 Sewage Works Operations5,074,749 1,917,683 2,191,663 1,667,000 80,500 1,196,652 592,918 5,730,856 - 5,130,139 4,678,366 - 12,923,578 41,184,104 642 Sewage Works Capital- - - - - - - - - - - 6,520,000 - 6,520,000 643 Sewage Works Reserve O&M- - - - - - - - - - - - 84,000 84,000 649 Sewage Sinking (Debt Service)- - - - - - 7,780,676 - - - - - - 7,780,676 667 Storm Sewer Fund- - - 200,000 - - - - - - - 1,000,000 - 1,200,000 670 Century Center1,475,246 534,662 1,169,184 86,248 2,000 318,444 - 162,380 54,611 607,286 - - 90,752 4,500,813 671 Century Center Capital- - - - - - - - - - - 20,000 - 20,000 672 Century Center Energy Project Debt Service- - - - - - 416,424 - - - - - - 416,424 Total Enterprise Funds17,432,542 6,364,508 6,072,248 4,941,986 200,200 2,442,846 13,316,542 10,192,848 54,611 11,445,420 6,340,990 13,071,000 20,429,760 112,305,501 Internal Service Funds222 Central Services2,291,115 912,335 126,279 200,000 24,800 4,620,245 15,279 648,014 - 104,670 - - 375,000 9,317,737 224 Central Services Capital- - 5,000 - - - 9,000 - - 61,000 - 300,000 - 375,000 226 Liability Insurance154,286 61,221 17,076 184,929 26,550 - - 144,621 1,408,500 1,995,600 - - - 3,992,783 278 Take Home Vehicle Police- - - - - - - - - 50,000 - - - 50,000 279 IT / Innovation / 311 Call Center1,942,598 692,708 71,850 1,067,434 105,010 - 346,146 6,785 - 3,519,437 - - 600,000 8,351,968 711 Self-Funded Employee Benefits- - 146,100 1,276,000 - - - - 15,169,600 30,700 - - - 16,622,400 713 Unemployment Compensation- 60,000 - 10,000 - - - - - - - - - 70,000 714 Parental Leave Fund131,000 24,694 - - - - - - - - - - - 155,694 Total Internal Service Funds4,518,999 1,750,958 366,305 2,738,363 156,360 4,620,245 370,425 799,420 16,578,100 5,761,407 - 300,000 975,000 38,935,582 52
Fund Fund/Department NameTransfers Out TotalDebt ServiceInterfund AllocationsHealth & Liability InsuranceOther Costs PILOT CapitalSalaries/ WagesFringe BenefitsSuppliesProfessional ServicesTravel & TrainingUtilitiesCity of South Bend2019 Adopted Budget - Expenditures by TypeTrust Funds701 Fire Pension5,105,307 - 300 5,000 350 - - - - 1,500 - - - 5,112,457 702 Police Pension6,343,985 3,717 800 5,500 500 - - - - 1,400 - - - 6,355,902 Total Trust Funds11,449,292 3,717 1,100 10,500 850 - - - - 2,900 - - - 11,468,359 Total City Funds88,137,692 26,695,090 13,476,721 17,291,212 926,887 9,991,151 23,672,770 22,468,191 16,632,711 35,200,764 6,340,990 31,642,230 36,438,662 328,915,071 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)- - - 369,644 - - 4,780,165 - - - - 8,589,173 4,261,018 18,000,000 422 TIF - West Washington- - - - - - - - - - - 900,000 - 900,000 429 TIF - River East Develop Area (NE Dev)- - - - - - - - - - - 5,100,000 - 5,100,000 430 TIF - Southside Development #1- - - - - - - - - - - 4,000,000 - 4,000,000 436 TIF - River East Residential (NE Res)- - - 9,047 - - 494,828 - - - - - 3,771,125 4,275,000 Total Tax Increment Financing Funds- - - 378,691 - - 5,274,993 - - - - 18,589,173 8,032,143 32,275,000 Redevelopment Funds 433 Redevelopment General- - - 4,500 - - - - - 1,069,500 - - - 1,074,000 439 Certified Technology Park- - - - - - - - - - - 625,000 - 625,000 454 Airport Urban Enterprise Zone- - - - - - - - - 50,000 - - - 50,000 Total Redevelopment Funds- - - 4,500 - - - - - 1,119,500 - 625,000 - 1,749,000 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - - - 14,000 14,000 317 Coveleski Debt Service Reserve- - - - - - - - - - - - 525,000 525,000 328 SBCDA 2003 Debt Reserve- - - - - - - - - - - - 20,000 20,000 752 South Bend Redevelopment Authority- - - - - - 2,861,269 - - - - - - 2,861,269 754 Industrial Revolving Fund- - - 45,000 - - - - - 112,000 - - - 157,000 756 Smart Streets Debt Service Reserve- - - - - - 1,711,369 - - - - - - 1,711,369 Total Debt Service Funds- - - 45,000 - - 4,572,638 - - 112,000 - - 559,000 5,288,638 Total Redevelopment Commission Funds- - - 428,191 - - 9,847,631 - - 1,231,500 - 19,214,173 8,591,143 39,312,638 Grand Total88,137,692 26,695,090 13,476,721 17,719,403 926,887 9,991,151 33,520,401 22,468,191 16,632,711 36,432,264 6,340,990 50,856,403 45,029,805 368,227,709 53
City of South Bend, Indiana 2019 Budget
Consolidated Financial Schedules
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 76,708,415 77,136,347 80,788,794 44,630,523 78,885,295 75,743,221 77,187,482 77,871,467 78,446,801 (1,903,499) -2%
Local Income Taxes 31,463,184 28,360,244 30,274,493 18,084,163 32,412,051 33,180,368 33,967,696 34,774,524 35,601,355 2,137,558 7%
Other Taxes 25,491,251 26,286,410 28,353,465 13,136,800 26,597,029 26,328,178 26,647,163 26,669,800 26,800,936 (1,756,436) -6%
Grants/Intergovernmental 6,911,111 5,079,651 12,317,691 2,879,706 8,014,130 4,354,130 4,100,386 4,080,386 4,075,386 (4,303,561) -35%
Licenses & Permits 276,955 335,615 357,824 221,108 331,440 334,115 336,865 339,765 342,465 (26,384) -7%
Charges for Services 79,691,230 81,105,673 85,905,927 40,781,852 85,908,401 87,407,972 87,820,144 88,241,295 88,428,286 2,474 0%
Fines, Forfeitures, and Fees 1,051,731 781,917 996,216 534,338 762,130 781,900 433,214 449,964 456,714 (234,086) -23%
Interest Earnings 2,118,037 2,218,568 4,558,088 1,941,278 2,555,222 2,396,966 2,389,643 2,383,394 2,373,912 (2,002,866) -44%
Debt Proceeds - 43,629,978 27,724,219 23,122,468 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (25,689,594) -93%
Donations 491,694 727,581 2,018,554 153,219 3,023,250 3,042,750 3,058,700 3,076,245 3,095,545 1,004,696 50%
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 31,753,703 30,007,232 37,112,391 19,283,763 21,745,382 25,842,423 25,774,966 25,920,723 26,102,775 (15,367,009) -41%
Interfund Allocation Reimb 8,185,682 14,957,009 16,297,293 8,040,566 22,427,153 22,158,292 22,591,566 22,748,605 23,058,576 6,129,860 38%
Transfers In 24,482,414 42,455,902 46,637,461 19,938,400 45,029,805 41,008,960 40,073,370 40,208,822 37,875,261 (1,607,656) -3%
Total Revenue 293,245,789 359,290,460 379,674,903 195,914,428 336,066,903 330,633,744 332,873,586 335,311,489 335,009,806 (43,608,000) -11%
Expenditures by Type
Personnel
Salaries & Wages 77,041,725 79,045,143 85,624,852 41,231,977 88,137,692 88,252,039 89,665,276 91,951,031 92,417,758 2,512,840 3%
Fringe Benefits 26,500,617 27,552,466 30,676,981 14,406,348 26,695,090 31,262,405 33,991,754 34,855,701 35,596,059 (3,981,891) -13%
Total Personnel 103,542,343 106,597,609 116,301,833 55,638,325 114,832,782 119,514,444 123,657,030 126,806,732 128,013,817 (1,469,051) -1%
Supplies 9,535,670 9,974,500 15,216,603 5,348,353 13,476,721 12,100,423 12,039,346 12,106,132 12,237,145 (1,739,882) -11%
Services & Charges
Professional Services 13,119,875 16,924,735 28,643,811 7,555,413 17,719,403 15,160,911 15,089,504 15,092,381 14,580,369 (10,924,408) -38%
Printing & Advertising 299,741 516,667 654,278 150,157 458,172 460,280 476,745 487,236 488,793 (196,106) -30%
Utilities 9,033,117 9,186,842 10,805,624 5,009,204 9,991,151 10,178,527 10,388,637 10,605,027 10,840,330 (814,473) -8%
Education & Training 391,259 415,992 565,870 187,739 570,685 575,750 566,847 566,973 568,182 4,815 1%
Travel 271,484 221,904 483,758 118,671 356,202 350,663 342,563 345,300 347,191 (127,556) -26%
Repairs & Maintenance 9,860,895 13,319,802 18,511,179 6,614,001 14,642,466 12,979,474 13,067,948 12,945,814 13,113,232 (3,868,713) -21%
Payment In Lieu of Taxes 5,711,808 6,208,332 6,332,487 3,166,242 6,340,990 6,608,160 6,887,693 7,180,183 7,486,261 8,503 0%
Other Interfund Allocations 8,605,050 15,014,496 16,297,683 8,013,942 22,468,191 22,158,292 22,591,567 22,748,605 23,058,577 6,170,508 38%
Debt Service
Principal 24,252,176 37,678,341 26,148,532 7,858,831 24,792,482 24,937,747 24,432,463 23,060,854 21,400,785 (1,356,050) -5%
Interest & Fees 8,360,092 10,377,422 11,459,244 4,453,301 8,727,919 8,080,666 7,419,360 6,707,565 5,979,957 (2,731,325) -24%
Grants & Subsidies 4,690,782 3,552,078 11,403,238 2,157,814 8,175,491 8,090,991 8,090,991 8,090,991 8,090,991 (3,227,747) -28%
Insurance 15,536,263 14,795,478 18,204,249 7,547,779 16,632,711 16,881,492 17,190,951 17,506,601 17,828,563 (1,571,538) -9%
Transfers Out 24,482,414 30,715,400 44,840,048 19,938,120 45,029,805 41,008,960 40,073,371 40,208,822 37,875,261 189,757 0%
Other Services & Charges 10,134,558 11,488,841 22,016,107 7,672,119 13,156,135 11,366,799 11,276,975 11,353,079 10,782,221 (8,859,972) -40%
Total Services & Charges 134,749,514 170,416,329 216,366,108 80,443,333 189,061,803 178,838,712 177,895,615 176,899,431 172,440,713 (27,304,305) -13%
Capital 39,525,930 39,393,121 129,629,732 15,221,138 50,856,403 23,462,718 18,712,820 18,381,669 20,014,556 (78,773,329) -61%
Total Expenditures 287,353,456 326,381,559 477,514,276 156,651,149 368,227,709 333,916,297 332,304,811 334,193,964 332,706,231 (109,286,567) -23%
Net Surplus / (Deficit)5,892,333 32,908,901 (97,839,373) 39,263,279 (32,160,806) (3,282,553) 568,775 1,117,525 2,303,575
Beginning Cash Balance 228,163,964 234,098,978 291,289,923 202,912,998 170,610,514 167,327,961 167,896,737 169,014,262
Cash Adjustments 42,681 24,282,045 9,462,448 (141,678) - - - -
Ending Cash Balance 234,098,978 291,289,923 202,912,998 170,610,514 167,327,961 167,896,737 169,014,262 171,317,837
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
All Funds
54
City of South Bend, Indiana 2019 Budget
Detailed Financial Discussion – Revenue
Summary
Total revenue for the City of South Bend is estimated at $336,066,903 for 2019, which is an 11% decrease from total
estimated revenue of $379,674,903 for 2018. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2017
Actual
2018
Amended
Budget
2019
Adopted
Budget
Budget
Variance
2018-2019
Percentage
Change
Property Taxes 77,136,347 80,788,794 78,885,295 (1,903,499) –2%
Local Income Taxes 28,360,244 30,274,493 32,412,051 2,137,558 +7%
Other Taxes 26,286,410 28,353,465 26,597,029 (1,756,436) –6%
Grants/Intergovernmental 5,079,651 12,317,691 8,014,130 (4,303,561) –35%
Charges for Services 81,441,288 86,263,751 86,239,841 (23,910) –7%
Fines & Forfeitures 781,917 996,216 762,130 (234,086) –23%
Interest Earnings 2,218,568 4,558,588 2,555,222 (2,003,366) –44%
Debt Proceeds 43,629,978 27,724,219 2,034,625 (25,689,594) –93%
Donations 727,581 2,018,554 3,023,250 1,004,696 +50%
Payment in Lieu of Taxes 6,208,332 6,332,487 6,340,990 8,503 +0.1%
Other Income 30,007,232 37,112,391 21,745,382 (15,367,009) –41%
Interfund Allocations 14,957,009 16,297,293 22,427,153 6,129,860 +38%
Transfers In 42,455,902 46,637,461 45,029,805 (1,607,656) –3%
Total Revenue $359,290,460 $379,674,903 $336,066,903 ($43,608,000) –11%
The City does not anticipate receiving as much in grant funding in 2019 as it did in 2018. Due to uncertainty with grant
programs with various federal and state agencies, the City is conservatively budgeting in this area.
Several bonds were issued in 2018, accounting for $17 million of the debt proceeds. $10.7 million was budgeted for
proceeds from vehicle/equipment capital leases. No new bond debt is budgeted for 2019. $2 million is budgeted for
capital leases.
Interest earnings doubled in 2018 due to favorable interest rates. Even though actual interest earnings continue to rise,
the City budgets interest earnings conservatively.
Other Income includes many one-time sources of revenue such as property and fixed asset sales, miscellaneous
reimbursements, and insurance claims. The City received several large reimbursements during 2018. As a result, Other
Income was conservatively budgeted for 2019.
Beginning in 2018, the City of South Bend will receive payments from the Pokagon Band of the Potawatomi, a Native
American tribe, as "payment in lieu of taxes" for the Four Winds Casino built on tribal land adjacent to the City (this is
not technically PILOT for financial reporting purposes). As outlined in the agreement with the Pokagon Band, the
funds are to be used for poverty, educational and economic development issues.
Charges for Services is expected to decline significantly. The EMS Capital Fund and EMS Operating Fund receive
Medicaid reimbursement revenue. Per the Fire Department's consultant on Medicaid reimbursement programs, the
payments are going to start decreasing in 2018 and will eventually disappear.
The following is a discussion of major revenue categories and trends:
55
City of South Bend, Indiana 2019 Budget
Property Taxes – $78,885,295 – 23.5%
Property taxes are based on the net assessed valuation of real and personal property in the City multiplied by the tax
rate as determined by the Indiana Department of Local Government Finance. Property taxes are an important source
of revenue for the General Fund, Parks & Recreation Fund, Cumulative Capital Development Fund, Hall of Fame
Bond Fund and Tax Increment Financing (TIF) Funds. Property tax revenue is limited by “circuit breaker” property
tax reform that limits the amount of property taxes paid to a fixed percentage of gross assessed valuation—1% for
homestead/residential, 2% for rental, 3% for commercial/personal property. Based on actual receipts in 2016 and 2017,
it appears that property tax revenues are increasing slightly instead of decreasing as they have been since 2009. The
effect of circuit breaker property tax reform and lower net assessed values has reduced property tax revenue received
by the City in recent years:
Civil City Funds TIF Funds
Total Property Tax
Collections
2009 Actual $52,033,758 $22,256,716 $74,290,474
2010 Actual $49,710,529 $27,578,275 $77,288,804
2011 Actual $48,218,718 $24,743,455 $72,962,172
2012 Actual $48,843,403 $24,061,128 $72,904,531
2013 Actual $45,189,966 $24,790,322 $69,980,288
2014 Actual $45,002,931 $27,031,090 $72,034,021
2015 Actual $46,171,932 $24,742,902 $70,914,835
2016 Actual $49,067,532 $27,640,882 $76,708,415
2017 Actual $49,858,701 $27,277,646 $77,136,347
2018 Actual $51,877,631 $28,911,164 $80,788,795
2019 Estimated $52,336,614 $26,548,678 $78,885,295
0
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
$70 M
$80 M
$90 M
Property Tax Collections
TIF
Funds
Civil City
Funds
56
City of South Bend, Indiana 2019 Budget
Local Income Taxes – $32,412,051 - 9.6%
Local income taxes are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then
allocated to the local governmental units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—namely, the
County Option Income Tax (COIT) (.6% of wages), the County Economic Development Income Tax (CEDIT) (.4%
of wages) and the Public Safety Local Option Income Tax (PS LOIT) (.25% of wages). In addition, the Saint Joseph
County has adopted the Property Tax Replacement LIT (.5% of wages) that results in no direct revenue to the City but
does reduce circuit breaker property tax losses.
During 2012, the State of Indiana made a one-time payment of additional LIT to make up for some prior state
accounting errors. In 2016, the State of Indiana made a one-time special distribution of local income tax revenue to be
used for road projects ($4,217,550) and added to the City’s Rainy Day Fund ($1,405,850).
2019 values are certified values from the Department of Local Government Finance. LIT revenue has been strong in
recent years as the local economy continues to improve. However, the City is not projecting this increase to continue
in future years. Therefore, all projections subsequent to 2019 are assuming the average increase of 2%:
CEDIT COIT PS LOIT Total
2012 Actual $9,068,785 $8,610,742 $6,605,601 $24,285,128
2013 Actual $8,177,352 $7,846,939 $5,892,386 $21,916,677
2014 Actual $8,796,821 $8,645,811 $6,380,029 $23,822,661
2015 Actual $9,181,206 $8,859,912 $6,466,190 $24,507,308
2016 Actual $9,594,602 $9,454,023 $6,791,160 $25,839,785
2017 Actual $10,433,361 $10,459,265 $7,467,618 $28,360,244
2018 Actual $10,992,076 $11,430,876 $7,851,541 $30,274,493
2019 Estimated $11,703,202 $12,148,294 $8,560,555 $32,412,051
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Estimate
Local Income Taxes
PS LOIT
COIT
CEDIT
57
City of South Bend, Indiana 2019 Budget
Charges for Services – $85,908,401 – 25.6%
Charges for services are fees charged by the City’s enterprise funds (i.e. Wastewater, Water Works, Solid Waste,
Emergency Medical Services, and Century Center convention facility) and certain governmental funds (i.e. Parks &
Recreation) for services provided. Most fees charged have remained fairly consistent in recent years with the exception
of the fees charged by Wastewater that increased each year through 2016 in order to finance capital improvements to
wastewater plant and collection system in response to an EPA-mandated consent decree agreed to by the City.
In 2017, the South Bend Water Works undertook the lengthy process of requesting a water rate increase through the
Indiana Office of Utility Consumer Counselor (OUCC). In March 2017, the Utility Commission approved a water rate
increase in two phases: phase 1 - 22% over 12 months, phase 2 - 22% over 12 months. This was the first water rate
increase in more than 10 years for the City. The increase will allow for continued maintenance and improvement of the
water infrastructure. The anticipated rate increases are included in the 2018 and 2019 budgets.
Total charges for services revenue for the major utility funds are as follows:
Water Utility Wastewater Solid Waste Total
2012 Actual $15,309,552 $30,930,804 $4,805,803 $51,046,159
2013 Actual $14,981,858 $31,695,195 $4,866,862 $51,543,915
2014 Actual $14,385,342 $33,344,379 $4,936,737 $52,666,459
2015 Actual $14,288,228 $35,907,391 $5,003,801 $55,199,420
2016 Actual $15,041,062 $38,347,604 $5,511,281 $58,899,948
2017 Actual $15,271,495 $38,230,235 $5,346,176 $58,847,905
2018 Estimated $17,500,466 $38,433,660 $5,463,350 $61,397,476
2019 Budget $18,942,730 $37,195,510 $5,402,500 $61,540,740
Fund Type
2019
Revenue
Budget
% of
Total
Revenue
Utilities 63,781,901 74.2%
EMS 5,663,884 6.6%
Central Services 3,802,123 4.4%
Parks & Rec 3,583,861 4.2%
Century Center 3,200,730 3.7%
Other 1,945,030 2.3%
Consolidated Building Fund 1,890,860 2.2%
Parking Garages 1,220,835 1.4%
General Fund 819,177 1.0%
Total $85,908,401 100.0%
74.2%
6.6%
4.4%
4.2%
3.7%
2.3%2.2% 1.4%1.0%
58
City of South Bend, Indiana 2019 Budget
Gasoline Taxes – $5,863,855 – 1.7%
Distributions of gasoline tax revenue are made monthly by the Indiana Department of Revenue to the City for use in
the construction, operation and maintenance of streets. Distributions are based on a formula that takes into account
population, road and street mileage and other factors. Gasoline tax revenue helps fund the Motor Vehicle Highway
Fund and the Local Roads & Streets Fund.
Effective July 1, 2017, a 10-cent per gallon gas tax increase was implemented to assist with the funding of road
maintenance. 2018 was the first full year of this tax increase. This will allow for much needed road repairs and
maintenance in the coming years.
Wheel Tax Revenue – $2,130,865 - 0.63%
Effective January 1, 2004, Saint Joseph County enacted a wheel tax of $25 per year for most vehicles registered in the
county. The wheel tax revenue is collected by the State of Indiana and distributed periodically to the local governmental
units in the county based on a formula. Wheel tax revenue helps fund the Motor Vehicle Highway Fund and has
remained fairly consistent from year to year. Due to the inconsistent nature of receipts from funds from the State,
revenues tend to fluctuate year-over-year.
$3,809,100 $4,007,993
$4,699,712 $4,724,887 $4,687,007 $5,163,733
$6,545,553
$5,863,855
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Estimated
Gasoline Tax
$1,795,538
$2,045,213
$1,637,707
$2,135,441 $2,006,547
$2,211,731 $2,152,758 $2,130,865
0
$1 M
$1 M
$2 M
$2 M
$3 M
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Estimated
Wheel Tax
59
City of South Bend, Indiana 2019 Budget
Payment in Lieu of Taxes – $6,340,990 – 1.9%
Payment in lieu of tax (PILOT) revenue is received as an internal charge to the City’s Water Works and Wastewater
utility funds. PILOT is computed as the net book value of the capital assets of the utilities multiplied by the property
tax rate. The PILOT revenue collected cannot exceed the amount of property taxes that would have been levied if the
utilities were subject to property taxation.
In 2017, it was decided to revise the calculation of the charge to limit each paying entity to the maximum 3% rate they
would receive should the entity be a tax paying business and that all PILOT charges would be deposited directly into
the General Fund.
To budget PILOT revenue, the City calculates the max allowable PILOT revenue and compares it to the prior year’s
PILOT revenue increased by 2%. The lesser of these values becomes the PILOT revenue for the next year. In 2019,
the max PILOT was less than a 2% increase.
Total payment in lieu of tax (PILOT) revenue is as follows:
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
$8 M
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Budget
Payment in Lieu of Taxes (PILOT)
General
Fund
Parks &
Recreation
Football Hall
Of Fame
Cumulative
Capital
Development Total
2012 Actual $3,120,225 $616,596 $93,040 $43,768 $3,873,628
2013 Actual $3,503,778 $696,009 $71,468 $40,055 $4,311,310
2014 Actual $3,671,422 $729,389 $85,677 $46,692 $4,533,180
2015 Actual $4,282,212 $884,835 $220,578 $52,191 $5,439,816
2016 Actual $4,620,384 $926,268 $112,116 $53,040 $5,711,808
2017 Actual $6,208,332 $0 $0 $0 $6,208,332
2018 Actual $6,332,487 $0 $0 $0 $6,332,487
2019 Budget $6,340,990 $0 $0 $0 $6,340,990
60
City of South Bend, Indiana 2019 Budget
City Administration/IT Allocation – $13,996,631 – 4.16%
The General Fund charges an administration fee to all departments to cover a portion of the general and administrative
costs of the Mayor’s Office, City Clerk’s Office, Common Council, Administration & Finance, and Legal Department.
The costs of these “overhead” departments are paid from the General Fund and charged back to other funds based on
their respective adopted expenditure budgets (City Administration Fee).
Prior to 2017, the City administration fee was only allocated to non-general fund departments. However, in an effort to
understand the full cost of service for all departments, this fee was calculated and charged back to all departments
beginning in 2017. The allocations are charged on a monthly basis.
The IT allocation encompasses 100% of the centrally funded IT functions including 311 Call Center, telephone, GIS
and general technology expenditures (IT/Innovation employees, computer refresh program, etc.). The allocations are
charged monthly and deposited into the internal service fund (279) dedicated to innovation and technology costs.
The large increase in revenue from 2018 to 2019 is due to the IT department taking on all IT related costs for all
departments. In order to better understand the technology costs throughout the City, all technology costs will be paid
through one fund and then allocated out to the receiving departments.
Total City Administration/IT Allocation revenue is as follows:
Administration Technology
2012 Actual $2,868,204 $0
2013 Actual $3,228,996 $0
2014 Actual $3,470,989 $0
2015 Actual $3,642,955 $0
2016 Actual $3,824,590 $0
2017 Actual $4,976,976 $5,167,452
2018 Actual $5,428,374 $6,788,985
2019 Budget $6,005,300 $7,991,331
Investment Earnings – $2,555,222 - 0.76%
Interest rates earned on City cash reserves and investments have been between 1% to 2% per year on average. The City
has a custodial investment agreement with a local financial institution to manage its investments in a professional
manner. One of the goals of the investment manager is to increase yields over what a normal certificate of deposit
would pay. Investment earnings increased in 2012-2017 as the City has accumulated additional cash reserves and has
authorized the investment manager to invest a certain percentage of the portfolio in 2-5 year maturities. The City is
limited by state law to only invest in fixed income instruments. Investment earnings are budgeted to decrease during
2019; however, due to the recent increase in investment earnings, it is likely that the City will exceed budgeted investment
earnings in 2019.
Total investment earnings revenue is as follows:
2012 Actual $1,474,283
2013 Actual $1,119,139
2014 Actual $1,025,058
2015 Actual $1,769,890
2016 Actual $2,118,038
2017 Actual $2,580,471
2018 Estimated $4,558,588
2019 Budget $2,555,222
61
City of South Bend, Indiana 2019 Budget
Other Revenue
The City collects a variety of other revenue including hotel/motel tax, certified technology park funding, internal charges
to other City funds (i.e. liability insurance premiums), commercial vehicle excise tax, auto excise tax, cable television
franchise fees, community development block grants, community support from a local university, bond proceeds and
other revenue. The revenue collection is monitored on a monthly basis and a report of revenue and expenditures is
prepared monthly by the Department of Administration & Finance and distributed to the Mayor, Administration
Officials, Department Heads, Fiscal Officers and the Common Council. The monthly financial report is also posted to
the City website.
2019 Budget Revenue Summary
Revenue by Type
25.56%
Charges for Services
23.47%
Property Taxes
13.40%
Transfers In
9.64%
Local Income Taxes
7.91%
Other Taxes
6.80%
Other Income
6.67%
Interfund Allocations
2.38%
Grants/Intergov.
1.89%
PILOT
0.90%
Donations
0.76%
Interest Earnings 0.62%
Debt Proceeds
Revenue Type
2019
Adopted
Budget
2019
Percent of
Total
Charges for Services $ 85,908,401 25.56%
Property Taxes 78,885,295 23.47%
Transfers In 45,029,805 13.40%
Local Income Taxes 32,412,051 9.64%
Other Taxes 26,597,029 7.91%
Other Income 22,838,952 6.80%
Interfund Allocations 22,427,153 6.67%
Grants/Intergovernmental 8,014,130 2.38%
Payment in Lieu of Taxes 6,340,990 1.89%
Donations 3,023,250 0.90%
Interest Earnings 2,555,222 0.76%
Debt Proceeds 2,034,625 0.62%
Total Revenues $ 336,066,903 100.00%
62
City of South Bend, Indiana 2019 Budget
Detailed Financial Discussion – Capital Expenditures
Capital Budgeting
The City budgets for capital assets using a 5-year forecast, asking each department to consider its capital needs over this
period based upon the expected lives of the equipment and infrastructure. Budgeting for constructed items, such as
infrastructure projects, can be challenging because there are many factors that can change the shape of the cash flows
throughout the project. Delays in construction due to weather are common in Northern Indiana.
All capital items are required to have a payment method assigned to them:
Cash – Capital items purchased outright with City cash.
Capital Lease – Capital items purchased with lease proceeds. Typically, capital leases are paid off over a 4 to 5-
year time period. Cash is not impacted as heavily in any particular year.
Bond Proceeds – Capital projects paid for by proceeds from a bond. Typically, bonds are paid off over the
useful life of the capital project (e.g. 20 years for infrastructure projects) such that cash is not impacted as
heavily in any particular year.
Contributed Capital – Capital items not purchased with City cash.
The worksheets for the budget include a template to aid fiscal officers in estimating annual principal and interest
payments and these amounts are included in the departments’ debt service principal and interest budget. These
distinctions are necessary since our budget documents are developed with an eye toward the cash balance in each fund.
Analysis is performed throughout the budget process to ensure capital costs are properly incorporated into the budget.
The trends in capital acquisitions by department are reviewed to alert the administration to any unexpected changes in
capital acquisition requests and allow administration to address those changes as needed.
Capitalization Policy
Assets will be capitalized where
ownership title is held by the City of South Bend,
the acquisition cost of the item exceeds the City’s capitalization threshold, and
the item has a useful life in excess of one (1) year.
Asset Category Capitalization Threshold
Land All land is capitalized
Infrastructure $250,000
Buildings & Building Improvements $100,000
Land Improvements $100,000
Intangibles $100,000
Motor Vehicles $ 10,000
Machinery & Equipment $ 10,000
Furniture & Fixtures $ 10,000
63
City of South Bend, Indiana 2019 Budget
Financial Impact of Capital Investment – Initial Investment
Capital Leases are favored by enterprise funds and those funds with relatively steady revenue streams and are used for
routine replacement for larger items such as vehicles. Typically, capital financed through lease funding is routine and
replacement items which do not typically require additional maintenance costs. Capital leases are paid off over 4 to 5-
year time periods.
Cash Purchases are used for smaller routine purchases from funds with adequate cash flow to cover the purchases.
Typical cash purchases include individual replacement vehicles, infrastructure improvements which are routine in nature
or covered by grant funds and smaller land maintenance projects. Typically, capital financed through cash funding is
routine and replacement items which do not typically require additional maintenance costs.
Bond Financing is used for large, one-time or infrequent acquisitions infrastructure improvement (“Smart Streets”
and the City’s Long-Term Control Plan for sewer control) and large building projects (new fire stations and other City
buildings). These expenditures are usually made from funds with limited revenue streams and are not expected to
require ongoing financial resources beyond basic maintenance. These purchases are considered carefully to ensure that
a) the funding source can support these expenditures, b) there is an adequate Return on Investment (ROI) for the
expenditures, and c) the ongoing maintenance of the project can be supported either by additional revenue streams
created by the project or by other resources of the City.
Financial Impact of Capital Investment – Ongoing Operational Impact
Most the capital purchases or leases are not expected to have a significant impact on the ongoing operating budget.
Generally, this is because the additional maintenance costs associated with capital assets is often offset by improvements
in assets that therefore require less maintenance. For example, many new park projects will require additional
maintenance (for example, the expansion of an existing park grounds, which requires more frequent mowing, watering,
etc.). However, the improvements which will require more maintenance will be offset by the improvements which will
require less maintenance (for example, the replacement of an old building).
However, there are several that will have an impact, and that impact may be positive (i.e. a reduction in operational cost
through automation, efficiencies, etc.) or negative (i.e. an increase in operational cost due to additional assets requiring
ongoing maintenance).
Example of positive impact to operating budget from capital expenditures
o The purchase of certain CNG vehicles for Public Works and Public Safety is expected to result in
reduced fuel costs, but the actual benefit is difficult to quantify. There are no anticipated changes in
City personnel due to these capital expenditures. Certain Information Technology purchases like the
computer refresh program will lead to employee time savings and productivity improvement.
Example of negative impact to operating budget from capital expenditures
o The addition of playground equipment in many of the city’s parks is expected to increase attendance
of those parks, which raises their maintenance level due to more trash collection, increased vandalism,
and more frequent mowing/watering requirements.
These positive/negative operational impacts are difficult to estimate. Because the projects can have varied impacts (even
within a single project), the City estimates that, in the aggregate, there is no significant ongoing operational impact
stemming from capital projects
The following pages detail the capital outlays anticipated in detail by fund.
64
Five-Year Capital Improvement Plan Summary
Fund 2019 2020 2021 2022 2023
Fund Number Budget Forecast Forecast Forecast Forecast Total
Parks & Recreation 201 4,463,205 - - - - 4,463,205
Local Roads & Streets 251 3,550,000 500,000 500,000 500,000 500,000 5,550,000
LOIT Special Distribution 257 - 42,500 42,500 42,500 42,500 170,000
EMS Capital 287 1,460,000 1,990,000 1,020,000 780,000 780,000 6,030,000
Police Federal Drug Enforcement 299 45,000 45,000 45,000 45,000 45,000 225,000
TIF - River West Development Area (Airport)324 8,589,173 4,581,980 3,454,314 3,243,741 6,020,015 25,889,223
Coveleski Stadium Capital 401 40,000 40,000 40,000 40,000 40,000 200,000
County Option Income Tax 404 405,000 405,000 355,000 355,000 355,000 1,875,000
Cumulative Capital Development 406 286,000 - - - - 286,000
Cumulative Capital Improvement 407 28,000 287,000 - - - 315,000
Economic Development Income Tax 408 525,000 525,000 - - - 1,050,000
Major Moves Construction 412 1,200,000 300,000 300,000 300,000 300,000 2,400,000
Morris Performing Arts Center Capital 416 80,000 80,000 25,000 25,000 25,000 235,000
TIF - West Washington 422 900,000 400,000 350,000 300,000 300,000 2,250,000
TIF - River East Development Area (NE Dev)429 5,100,000 2,800,000 2,700,000 2,600,000 2,500,000 15,700,000
TIF - Southside Development Area #1 430 625,000 - - - - 625,000
2018 TIF Park Bond Capital 452 2,150,000 - - - - 2,150,000
2017 Park Bond Capital 471 3,479,400 - - - - 3,479,400
Consolidated Building Fund 600 45,000 - - - - 45,000
Parking Garages 601 260,000 190,000 260,000 190,000 260,000 1,160,000
Water Works Capital 622 3,766,000 3,316,000 3,224,000 3,159,000 3,290,000 16,755,000
Sewage Works Capital 642 6,520,000 2,968,000 1,200,000 500,000 400,000 11,588,000
Storm Sewer Fund 667 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000
Century Center Capital 671 1,200,000 770,000 - - - 1,970,000
Equipment/Vehicle Leasing 750 2,284,625 1,988,903 2,401,640 3,371,510 2,306,555 12,353,233
48,001,403$ 22,229,383$ 16,917,454$ 16,451,751$ 18,164,070$ 121,764,061$
Summary by Funding Source
Cash 38,887,378 19,470,480 14,515,814 13,080,241 15,857,515 101,811,428
Bond Proceeds 5,629,400 - - - - 5,629,400
Capital Lease 2,284,625 1,988,903 2,401,640 3,371,510 2,306,555 12,353,233
Contributed Capital 1,200,000 770,000 - - - 1,970,000
48,001,403$ 22,229,383$ 16,917,454$ 16,451,751$ 18,164,070$ 121,764,061$
Summary by Type
Buildings & Building Improvements 6,889,805 1,250,000 550,000 480,000 550,000 9,719,805
Land & Land Improvements 6,843,400 1,437,000 525,000 475,000 475,000 9,755,400
Machinery & Equipment 2,936,025 1,041,375 1,133,000 1,173,500 1,034,100 7,318,000
Utilities & Infrastructure 27,930,173 13,747,480 10,995,814 10,566,241 13,342,515 76,582,223
Vehicles 3,402,000 4,753,528 3,713,640 3,757,010 2,762,455 18,388,633
48,001,403$ 22,229,383$ 16,917,454$ 16,451,751$ 18,164,070$ 121,764,061$
Governmental Activities:
2017
Depreciation
12/31/17
Net Book Value
General Government 43,134 427,862
Public Safety 3,047,951 25,118,407
Highways & Streets, General Infrastructure 12,884,639 141,893,752
Culture & Recreation 2,877,699 47,923,252
Economic Development 680,058 21,045,856
Internal Service Funds 159,113 1,412,117
19,692,594 237,821,247
Business-Type Activities
Emergency Medical Service 494,269 4,757,998
Water Works 2,005,541 55,741,821
Wastewater 7,167,451 134,837,387
Century Center 1,039,541 17,801,412
Consolidated Building Department 155,713 1,864,365
Parking Garages 216,068 4,225,873
Solid Waste 681,082 3,309,718
11,759,664 222,538,574
Total Depreciation Expense 31,452,258$ 460,359,821$
Source: 2017 Comprehensive Annual Financial Report (CAFR)
Capital Asset Data
14%
Buildings &
Building
Improvements
14%
Land & Land
Improvements
6%
Machinery &
Equipment
59%
Utilities &
Infrastructure
7%
Vehicles
Capital Improvement Plan Summary
2019 Budget
Note: Depreciation expense is a non-cash item that is not budgeted. Depreciation
expense, however, is a rough indicator of the amount of capital spending that a
local government must make to keep capital assets at minimally acceptable service
levels.
65
Five-Year Capital Improvement Plan Detail
Fund 201 - Parks & Recreation
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Howard Park Renovations - New multi-purpose
building, interactive water feature, and companion
ice facility which will allow the space to be used
year-round (includes Regional Cities Grant
Proceeds of $2,225,000)
Cash 4,389,805 - - - - 4,389,805 Funded by the Regional Cities Grant and other Parks &
Recreation revenues
Forestry equipment Cash 34,000 - - - - 34,000 Replace old machinery and equipment
(3) Snow blowers Cash 8,400 - - - - 8,400 Replace old machinery and equipment
(3) Lawn mowers Cash 31,000 - - - - 31,000 Replace old machinery and equipment
Total 4,463,205$ -$ -$ -$ -$ 4,463,205$
Fund 251 - Local Roads & Streets
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Bendix Road Project Cash 2,500,000 - - - - 2,500,000 Bad road conditions, possible MACOG funding
Traffic Calming Devices Cash 250,000 - - - - 250,000 Maintain safe driving around neighborhoods
West Side Quiet Zone Cash 350,000 - - - - 350,000 Neighborhood reinvestment
Olive Local Public Agency (LPA) Project Cash 100,000 - - - - 100,000 Continued road improvements to area
Other Projects Cash 350,000 500,000 500,000 500,000 500,000 2,350,000 Road improvement projects as needed
Total 3,550,000$ 500,000$ 500,000$ 500,000$ 500,000$ 5,550,000$
Fund 257 - LOIT Special Distribution
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash - 42,500 42,500 42,500 42,500 170,000 Road/infrastructure projects
Total -$ 42,500$ 42,500$ 42,500$ 42,500$ 170,000$
Fund 287 - Emergency Medical Services Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
(1) Medic - New Cash 275,000 - - - - 275,000 Replacement of vehicles
(1) Medic - Rebuild Cash - 210,000 - - - 210,000 Replacement of vehicles
(1) Medic - Rebuild Cash - - 210,000 - - 210,000 Replacement of vehicles
(1) Public Education Van Cash 30,000 - - - - 30,000 Replacement of vehicles
(1) Midsize Car Cash 30,000 - - - - 30,000 Replacement of vehicles
(1) Midsize Car Cash - 30,000 - - - 30,000 Replacement of vehicles
(2) Midsize Car Cash - - 60,000 - - 60,000 Replacement of vehicles
(1) Midsize Car Cash - - - 30,000 - 30,000 Replacement of vehicles
(1) Midsize Car Cash - - - - 30,000 30,000 Replacement of vehicles
(2) Engine Cash - 1,000,000 - - - 1,000,000 Replacement of vehicles
Specialty Team Equipment Cash 75,000 75,000 75,000 75,000 75,000 375,000 Replacement of equipment
Personnel Equipment Cash 75,000 75,000 75,000 75,000 75,000 375,000 Replacement of equipment
Power Load Cots Cash 425,000 - - - - 425,000 Replacement of equipment
Miscellaneous Equipment Cash 50,000 100,000 100,000 350,000 350,000 950,000 Replacement of equipment
Cardiac Monitors Cash 250,000 250,000 250,000 - - 750,000 Replacement of equipment
Building Improvements - Roofs/Parking Lots Cash 250,000 250,000 250,000 250,000 250,000 1,250,000 Building improvements
Total 1,460,000$ 1,990,000$ 1,020,000$ 780,000$ 780,000$ 6,030,000$
Fund 299 - Police Federal Drug Enforcement
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
Undercover vehicles Cash 45,000 45,000 45,000 45,000 45,000 225,000 Purchase vehicles or equipment for undercover officers
Total 45,000$ 45,000$ 45,000$ 45,000$ 45,000$ 225,000$
Fund 324 - TIF - River West Development Area (Airport)
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash 8,589,173 4,581,980 3,454,314 3,243,741 6,020,015 25,889,223 Continued work to spur development in River West TIF
area, as approved by the Redevelopment Commission
Total 8,589,173$ 4,581,980$ 3,454,314$ 3,243,741$ 6,020,015$ 25,889,223$
In 2019, the capital spending of $2.5M will be used for the Bendix Road Reconstruction project. $2.5M represents the City's share of the construction. The project scope was changed significantly from a planned repaving in
2014 to a full depth, complete streets project; thus, Michiana Area Council of Governments (MACOG) could not obligate additional funds to provide 80% for the complete project. The City will be responsible for 20% of the
planned budget, as well as an additional $1.5M due to scope changes.
66
Five-Year Capital Improvement Plan Detail
Fund 401 - Coveleski Stadium Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash 40,000 40,000 40,000 40,000 40,000 200,000 Projects to be determined. Past projects have including
landscaping, irrigation, painting, and repairs to the
facilities.
Total 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 200,000$
Fund 404 - County Option Income Tax
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Complete Streets transportation projects Cash 180,000 180,000 180,000 180,000 180,000 900,000 Streetscapes
Cemetery Improvements Cash 50,000 50,000 - - - 100,000 Improvements to City cemeteries
Land Cash 175,000 175,000 175,000 175,000 175,000 875,000 Property acquisitions for the Dept of Community
Investment (DCI)
Total 405,000$ 405,000$ 355,000$ 355,000$ 355,000$ 1,875,000$
Fund 406 - Cumulative Capital Development
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
Howard Park Renovations Cash 286,000 - - - - 286,000 2019 includes a one-time spend expense to help cover
the costs of the My SB Parks & Trails project at Howard
Park
Total 286,000$ -$ -$ -$ -$ 286,000$
Fund 407 - Cumulative Capital Improvement
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Howard Park Renovations Cash 28,000 287,000 - - - 315,000 Plan to direct funds towards Venues, Parks & Arts
capital projects, specifically the My SB Parks & Trails
project at Howard Park
Total 28,000$ 287,000$ -$ -$ -$ 315,000$
Fund 408 - Economic Development Income Tax
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Land Cash 525,000 525,000 - - - 1,050,000 Property acquisitions for DCI
Total 525,000$ 525,000$ -$ -$ -$ 1,050,000$
Fund 412 - Major Moves Construction
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Ironwood/Corby/Rockne Intersection
Modernization
Cash 1,200,000 - - - - 1,200,000 Improve safety and service at this intersection
Other Projects Cash - 300,000 300,000 300,000 300,000 1,200,000 Road improvement projects as needed
Total 1,200,000$ 300,000$ 300,000$ 300,000$ 300,000$ 2,400,000$
Fund 416 - Morris Performing Arts Center Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
Lighting Upgrades Cash 80,000 - - - - 80,000 New technology required to satisfy show needs
Theatrical Equipment Cash - 80,000 25,000 25,000 25,000 155,000 New technology required to satisfy show needs
Total 80,000$ 80,000$ 25,000$ 25,000$ 25,000$ 235,000$
Fund 422 - TIF - West Washington
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
City Cemetery Improvements Cash 900,000 400,000 350,000 300,000 300,000 2,250,000 Continued work as approved by the Redevelopment
Commission
Total 900,000$ 400,000$ 350,000$ 300,000$ 300,000$ 2,250,000$
67
Five-Year Capital Improvement Plan Detail
Fund 429 - TIF - River East Development Area (NE Dev)
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash 5,100,000 2,800,000 2,700,000 2,600,000 2,500,000 15,700,000 Continued work to spur development in River East TIF
area, as approved by the Redevelopment Commission
Total 5,100,000$ 2,800,000$ 2,700,000$ 2,600,000$ 2,500,000$ 15,700,000$
Fund 430 - TIF - Southside Development #1
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash 4,000,000 2,000,000 2,000,000 2,000,000 2,000,000 12,000,000 Continued work, as approved by the Redevelopment
Commission, to spur development in Southside
Development TIF area #1
Total 4,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 12,000,000$
Fund 439 - Certified Technology Park
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various projects Cash 625,000 - - - - 625,000 Continued improvements at Innovation Park and
Ignition Park, the city's two certified technology parks,
as approved by the Redevelopment Commission
Total 625,000$ -$ -$ -$ -$ 625,000$
Fund 452 - 2018 TIF Park Bond Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various park projects Bond Proceeds 2,150,000 - - - - 2,150,000 Continuation of park improvements to Howard Park,
Lincolnway East Trail, West Bank Trail, Leeper Park,
Seitz Park, and Pulaski Park
Total 2,150,000$ -$ -$ -$ -$ 2,150,000$
Fund 471 - 2017 Parks Bond
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Series F - Seitz-Howard Bond Proceeds 375,000 - - - - 375,000 Seitz Park parking
Series G - Seitz Park Bond Proceeds 350,000 - - - - 350,000 AM General parking and plaza area
Series H - Pinhook Park Bond Proceeds 750,000 - - - - 750,000 Pavilion upgrade
Bond Proceeds 800,000 - - - - 800,000 Reconnect river flow to lagoon
Bond Proceeds 300,000 - - - - 300,000 Playground and site improvements
Series J - Pinhook Park Bond Proceeds 900,000 - - - - 900,000 Pinhook Park neighborhood connectivity
Series K - Future Project Bond Proceeds 4,400 - - - - 4,400 Future park acquisitions, partnerships, and build-outs
Total 3,479,400$ -$ -$ -$ -$ 3,479,400$
Fund 600 - Consolidated Building Fund
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
(1) Full Size Cargo Van Cash 45,000 - - - - 45,000 Animal Care & Control - vehicle for animal pickup
Total 45,000$ -$ -$ -$ -$ 45,000$
Fund 601 - Parking Garages
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Various Projects Cash 260,000 190,000 260,000 190,000 260,000 1,160,000 Elevator upgrade and repairs, repainting with improved
signage, garage maintenance & traffic flow restructuring
Total 260,000$ 190,000$ 260,000$ 190,000$ 260,000$ 1,160,000$
68
Five-Year Capital Improvement Plan Detail
Fund 622 - Water Works Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
(1) Mid-size Car Cash 27,000 - - 27,000 - 54,000 Replace 2010 unit 527
(1) Cargo Minivan Cash 33,000 33,000 132,000 132,000 - 330,000 Replace 2013 unit 512
(1) Compressor Cash 18,000 - 18,000 - - 36,000 Replace 2000 unit 539
(1) Loader w/Clam Bucket Cash 200,000 - - - - 200,000 Replace 2002 unit 555
(1) Loader-Front End Cash 200,000 - - - - 200,000 Replace 2004 unit 564
(2) Solar Arrow Boards Cash 20,000 - - - - 20,000 Replace 1998 unit 598, 1999 unit 599
(2) Trucks - 2 WD w/Utility Body Cash 82,000 - - - - 82,000 Replace 2011 unit 504 & unit 548
(1) Cargo Van Cash - 40,000 - - - 40,000 Replace 2010 unit 541
(1) Vactor Cash - 400,000 - - - 400,000 Replace 2013 unit 577
(1) Semi Trailer Cash - - 40,000 - - 40,000 Replace 1998 unit 576
(1) Track Excavator Cash - - 175,000 - - 175,000 Replace 1998 unit 575
(1) Truck - 4x4 w/Plow Cash - - 40,000 40,000 - 80,000 Replace 2004 unit 523, 2011 unit 591
(1) Tractor Cash - - - 120,000 - 120,000 Replace 1993 unit 574
(4) Trucks - 2 WD Cash - - - 140,000 - 140,000 Replace 2003 unit 536, 2011 unit 504, 540, & 573
(1) Generator on semi trailer Cash - - - - 150,000 150,000 Replace 2004 unit 595
(1) Crew Truck Cash - - - - 200,000 200,000 Replace 2009 unit 559
(1) Dump Truck S/A Cash - - - - 140,000 140,000 Replace 2008 unit 547
Water Meters Cash 800,000 800,000 800,000 800,000 800,000 4,000,000 Lifecycle replacement
Replacement Capital
Edison Filtration Plant Cash 630,000 - 822,000 - - 1,452,000 Per Capital Rate Plan
Pinhook Filtration Plant Cash 1,231,000 771,000 - - - 2,002,000 Per Capital Rate Plan
North Station Well #1 Cash 525,000 - - - - 525,000 Construction of Well
North Station Filtration Plant Cash - 672,000 - - - 672,000 Per Capital Rate Plan
Northwest Elevated Tank Cash - - 330,000 - - 330,000 Per Capital Rate Plan
Water Main on Lathrop St-Bendix Dr to Portage
Avenue
Cash - - - 888,000 - 888,000 Per Capital Rate Plan
Water Main on Trail ROW-Dublin St to Cripe
Street
Cash - - - 297,000 - 297,000 Per Capital Rate Plan
Water Main, Hydrant, and Valve Replacement
Projects
Cash - 600,000 867,000 715,000 - 2,182,000 Per Capital Rate Plan
System Improvement/ Replacement Upgrades-
TBD
Cash - - - - 2,000,000 2,000,000 Normal Annual Improvement /Replacement Projects
Not Yet Determined.
Total 3,766,000$ 3,316,000$ 3,224,000$ 3,159,000$ 3,290,000$ 16,755,000$
Fund 642 - Sewage Works Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
(1) Pickup Truck, 3/4 Ton Cash 35,000 - - - - 35,000 Replace 2008 unit, SN484
(1) Cargo Van, 3/4 Ton - Lift Station Cash 40,000 - - - - 40,000 Replace 2010 unit, SN496
(1) Cargo Van, 3/4 Ton - Electrician Cash - 36,000 - - - 36,000 Replace 2010 unit, SN490
(1) Pickup Truck, 4X4, plow, 3/4 Ton - Organic
Resources
Cash - 40,000 - - - 40,000 Replace 2011 unit, SN655
(1) Cargo Van, 3/4 Ton - Electrician Cash - - 40,000 - - 40,000 Replace 2006 unit, SN686
(1) Pickup Truck, 3/4 Ton Cash - - - - 35,000 35,000 Replace 2015 unit, SN491
(1) Pickup Truck, 3/4 Ton Cash - - - - 35,000 35,000 Replace 2016 unit, SN481
(1) Yard Front End Loader Cash 150,000 - - - - 150,000 Replace 1981 unit, SN602
(1) Horizontal Grinder - Organic Resources Cash - - - 250,000 - 250,000 Replace 2002 unit, SN609
(1) Front End Loader - Organic Resources Cash - 310,000 - - - 310,000 Replace 2006 unit, SN613
(1) Portable Generator - Lift Station Cash - - - - 60,000 60,000 Replace 1989 unit, SN632
(1) Portable Generator - Lift Station Cash - - - - 60,000 60,000 Replace 2000 unit, SN639
(1) Pressure Washer - Organic Resources Cash - - 10,000 - - 10,000 Replace 2007 unit, SN646
(1) Phoenix Power Screen - Organic Resources Cash - - 350,000 - - 350,000 Replace 2008 unit, SN649
(1) Toro Riding Lawn Mower Cash 15,000 - - - - 15,000 Replace 2008 unit, SN670
(1) John Deere Electric Utility Cart - Lab Cash - 15,000 - - - 15,000 Replace 2012 unit, SN672
(1) Mule Utility Cart - Operations Cash - - - - 10,000 10,000 Replace 2013 unit, SN675
(1) Utility Cart Cash - - 15,000 - - 15,000 Replace 2006 unit, SN677
(1) Back Hoe w/needle Cash 175,000 - - - - 175,000 New - Add to Fleet
(3) Pickup Truck w/extended cab, 3/4 Ton, 4WD,
v-plow, CNG
Cash 165,000 - - - - 165,000 Replace 455, 456, 473 (2011)
(1) Utility Truck, 1 Ton Cash 70,000 - - - - 70,000 Replace 474 (2005)
(1) Vactor/Jet Rodder Cash 400,000 - - - - 400,000 Replace 486 (2005)
(1) Sweeper, Mechanical Cash 300,000 - - - - 300,000 Replace 4470 (2012)
(1) Crew Truck Cash 100,000 - - - - 100,000 Replace 460
(1) Easement Machine Cash 70,000 - - - - 70,000 Replace 480 (2003)
(2) Sweeper, Vacuum Cash - 550,000 - - - 550,000 Replace 4472 (2013) & 4473 (2014)
(2) Crew Trucks Cash - 352,000 - - - 352,000 Replace 458, 472 (2002)
(1) Pickup Truck w/standard cab, 3/4 Ton, 4WD,
v-plow, CNG
Cash - 65,000 - - - 65,000 Replace 205 (2011)
(1) Crew Truck Cash - 100,000 - - - 100,000 Replace ???
(1) Skid Loader w/attachments & trailer Cash - - 125,000 - - 125,000 Replace 291 (2009)
(2) Sweeper, Mechanical Cash - - 660,000 - - 660,000 Replace 4474 (2015) & 4475 (2016)
(1) Back Hoe w/needle Cash - - - - 200,000 200,000 Replace 610 (2015)
(1) Excavator, Rubber Track Cash - - - 250,000 - 250,000 Replace 601 (2011)
(1) Natural Gas Compressor Cash 500,000 - - - - 500,000 Energy Management
69
Five-Year Capital Improvement Plan Detail
Replacement Capital
Change order for Electrical and Backup Generators
Project
Cash 1,000,000 - - - - 1,000,000 Backup Power Upgrade the WWTP
Wastewater Treatment Plant WWTP Projects Cash 1,000,000 1,000,000 - - - 2,000,000 Facility Plan Projects
Sewer Lining Cash 1,500,000 250,000 - - - 1,750,000 Sewer Rehabilitation/Lining
Long-Term Control Plan (LTCP) projects Cash 1,000,000 250,000 - - - 1,250,000 Consent Decree
Total 6,520,000$ 2,968,000$ 1,200,000$ 500,000$ 400,000$ 11,588,000$
Fund 667 - Storm Sewer Fund
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Drainage Improvements Cash 350,000 350,000 350,000 350,000 350,000 1,750,000
South Bend Dam Cash 150,000 150,000 150,000 150,000 150,000 750,000
Flood Mitigation Cash 100,000 100,000 100,000 100,000 100,000 500,000
Storm Sewer Separations Cash 400,000 400,000 400,000 400,000 400,000 2,000,000
Total 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 5,000,000$
Fund 671 - Century Center Capital
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Project Capital
Security System / CCTV Contributed Capital 50,000 - - - - 50,000 Upgrade/add needed security cameras
Restroom Upgrades Contributed Capital 150,000 - - - - 150,000 Upgrade Skywalk level public restrooms
Misc. Kitchen Equipment and Small Wares Contributed Capital 100,000 - - - - 100,000 Kitchen equipment/ovens
Office Furniture & Improvements Contributed Capital 200,000 - - - - 200,000 New office furniture for Century Center offices and
break rooms
Storage Deck on Lower Level Contributed Capital 125,000 - - - - 125,000 Add storage deck in lower level storeroom
West Race Repairs Contributed Capital 100,000 - - - - 100,000 Replace tainter gate on west race
IT Equipment Contributed Capital 50,000 - - - - 50,000 Upgrade IT systems
Landscaping Contributed Capital 150,000 - - - - 150,000 Exterior landscaping
Parking Lot Automation Contributed Capital 100,000 - - - - 100,000 Parking lot automation equipment
Upgrade Passenger Elevators Contributed Capital 175,000 - - - - 175,000 Upgrade Art Museum passenger elevator
Emergency Generator Contributed Capital - 150,000 - - - 150,000 Replace emergency generator
Bendix Theatre - Seating Replacement Contributed Capital - 140,000 - - - 140,000 Replace seats in Bendix Theatre
Bendix Theatre - Carpet Contributed Capital - 40,000 - - - 40,000 New carpet for Bendix Theatre
Island Park Furniture Contributed Capital - 50,000 - - - 50,000 Add/replace island furniture
Trash Compactor Contributed Capital - 40,000 - - - 40,000 Replace trash compactor
Sound System Contributed Capital - 50,000 - - - 50,000 Upgrade sound systems
Suite Doors Contributed Capital - 300,000 - - - 300,000 Add large access doors to Suites 1-11
Total 1,200,000$ 770,000$ -$ -$ -$ 1,970,000$
Fund 750 - Equipment/Vehicle Leasing
Funding 2019 Forecast
Name Source Budget 2020 2021 2022 2023 Total Justification
Replacement Capital
Building Department
(2) Hybrid SUV Capital Lease - 50,000 - - - 50,000 Vehicles for Building Inspectors
(2) Hybrid SUV Capital Lease - - - - 53,000 53,000 Vehicles for Building Inspectors
Central Services
(1) Forklift - Sample St Garage Capital Lease 41,500 - - - - 41,500 Replace 30 yr old Forklift
(1) Truck - Director of Central Services Capital Lease - 35,000 - - - 35,000 Replace 801
(1) Delivery Truck - Central Stores Capital Lease - 25,000 - - - 25,000 Replace 803
(1) Service Truck - Sample Street Garage Capital Lease - - - 55,000 - 55,000
Code Enforcement
(2) Code - Full Size Pickup with Ext.Cab, 1/2
Ton
Capital Lease 80,000 - - - - 80,000
(2) Code - Full Size 4X4 Pickup, 1/2 Ton Capital Lease - 80,000 80,000
(1) Code - Full Size 4X4 Pickup, 1/2 Ton Capital Lease - - 40,000 - - 40,000
(1) NEAT Crew - Dump Truck Capital Lease - - 80,000 - - 80,000
(1) NEAT Crew - Loader Capital Lease - - 100,000 - - 100,000
(1) NEAT Crew - Lightning Loader Capital Lease - - - 225,000 - 225,000
(1) NEAT Crew - Dump Truck Capital Lease - - - - 85,000 85,000
(1) NEAT Crew - Loader Capital Lease - - - - 110,000 110,000
Fire Dept
(1) Aerial Fire Truck Capital Lease - - - 1,000,000 - 1,000,000
Police Dept
Police Cars & Equipment Capital Lease 500,000 500,000 500,000 500,000 500,000 2,500,000 Replace aging police cars
The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid directly from the County budget and do not
pass through the City's accounting system.
Key Issues within the City for Storm water Sewer
Systems are as follows: Flooding (real, growing, and
unresolved), Infrastructure (aging and failing), Quality of
Life (service values and property values), and
Sustainability. The above detailed programs are just the
beginning to lay the foundation for an improved and
more efficient Storm water Sewer System.
70
Five-Year Capital Improvement Plan Detail
Solid Waste
(1) Front Load Dedicated unit Capital Lease 350,000 - - - - 350,000 Replace 2016 Rear load 571
(1) Front Load Dedicated unit Capital Lease 350,000 - - - - 350,000 Replace 2016 Rear load 572
(1) Front Load Dedicated unit Capital Lease - 350,000 - - - 350,000 Replace 2011 Dual Auto 561
(1) Front Load Dedicated unit Capital Lease - - 350,000 - - 350,000 Replace 2013 Dual Auto 577
(1) Front Load Dedicated unit Capital Lease - - 350,000 - - 350,000 Replace 2013 Dual Auto 574
(1) Front Load Dedicated unit Capital Lease - - - 350,000 - 350,000 Replace 2013 Dual Auto 568
(1) Front Load Dedicated unit Capital Lease - - - 350,000 - 350,000 Replace 2013 Dual Auto 564
(1) Front Load Dedicated unit Capital Lease - - - - 350,000 350,000 Replace older truck
(1) Front Load Dedicated unit Capital Lease - - - - 350,000 350,000 Replace older truck
Street Dept
(1) Single Axle Dump Truck Capital Lease 165,000 - - - - 165,000 Replace 262 (1998)
(1) Tandem Axle Dump Truck Capital Lease 230,000 - - - - 230,000 Replace 251 (1998)
(1) Skid Loader w/attachments & trailer Capital Lease 118,125 - - - - 118,125 Replace 292 (2004)
(1) Bucket Truck (T&L)Capital Lease 165,000 - - - - 165,000 Replace 430 (2004)
(1) Alley Maintainer Capital Lease 145,000 - - - - 145,000 Replace 285 (1995)
(1) Broce Broom w/conveyor Capital Lease 140,000 - - - - 140,000 NEW - ADD TO FLEET
(2) Tandem Axle Dump Truck Capital Lease - 464,600 - - - 464,600 Replace 239, 240 2003)
(1) Single Axle Dump Truck Capital Lease - 166,650 - - - 166,650 Replace 281 (1998)
(1) 3/4-Ton Pick Up w/extended cab, 4WD, V-
plow
Capital Lease - 56,550 - - - 56,550 Replace 212 (2004)
(1) Forklift Capital Lease - 20,000 - - - 20,000 Replace 214 (1987)
(1) 1-Ton Utility Truck (Unit 211)Capital Lease - 70,000 - - - 70,000 Replace 211 (2016)
(1) 3/4-Ton Pick Up w/standard cab, 4WD, V-
plow
Capital Lease - 52,350 - - - 52,350 Replace 206 (2011)
(1) Hot Box Capital Lease - 26,375 - - - 26,375 Replace 206HB (2010)
(1) "A" Truck Capital Lease - 92,378 - - - 92,378 Replace 207A (2004)
(1) Single Axle Dump Truck Capital Lease - - 168,317 - - 168,317 Replace 248 (2004)
(1) Tandem Axle Dump Truck Capital Lease - - 234,623 - - 234,623 Replace 230 (2008)
(1) 9-Ton Roller w/trailer Capital Lease - - 150,000 - - 150,000 Replace 217R (2000)
(1) Alley Maintainer Capital Lease - - 153,700 - - 153,700 Replace 286 (1997)
(1) 5-Yard Front End Loader Capital Lease - - 275,000 - - 275,000 Replace 299 (2000)
(1) Tandem Axle Dump Truck Capital Lease - - - 237,500 - 237,500 Replace 227 (2006)
(1) 3/4-Ton Pick Up w/standard cab, 4WD, V-
plow (T&L)
Capital Lease - - - 54,125 - 54,125 Replace 424 (2012)
(1) Road Patcher Capital Lease - - - 210,000 - 210,000 Replace 242 (2004)
(1) Tack Distributor Truck Capital Lease - - - 200,000 - 200,000 Replace 245 (2000)
(1) Hot Box Capital Lease - - - 28,500 - 28,500 Replace 209HB (2010)
(1) Alley Maintainer Capital Lease - - - 161,385 - 161,385 Replace 289 (1995)
(1) Paver Capital Lease - - - - 450,000 450,000 Replace PF6170 (2013)
(1) Tandem Axle Dump Truck Capital Lease - - - - 246,750 246,750 Replace 230 (2008)
(1) 1-Ton Utility Truck (Unit 211)Capital Lease - - - - 72,240 72,240 Replace 211 (2020 Purchase)
(1) 3/4-Ton Pick Up w/extended cab, 4WD, V-
plow
Capital Lease - - - - 60,465 60,465 Replace 202 (2015)
(1) Hot Box Capital Lease - - - - 29,100 29,100 Replace 210HB (2013)
Total 2,284,625$ 1,988,903$ 2,401,640$ 3,371,510$ 2,306,555$ 12,353,233$
71
City of South Bend, Indiana 2019 Budget
Detailed Financial Discussion – Debt
Debt Policy
1. Debt management will provide for the protection and maintenance of the City's AA bond rating, the maintenance
of adequate debt service reserves, compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City's compliance officer is the City Controller. Compliance monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed the useful life of the assets being
acquired by the debt issue.
4. All debt issuance shall comply with federal, State and City requirements. All IRS regulations in regard to post-
issuance tax compliance will be followed.
5. The City shall maintain an ongoing performance monitoring system of the various outstanding bond
indebtedness. This is particularly important as funds borrowed for a project today are not available to fund other
projects tomorrow and funds committed for debt service payments today are not available to fund operations
in the future.
6. The City shall maintain all spending records related to bond issuance until at least three years after the final
maturity is redeemed.
7. The City will maintain good, ongoing communication with bond rating agencies about its financial condition.
The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
8. Accompanying each debt issue will be an assessment of the City's capacity to repay the debt. The assessment will
address the effects on the current operating budget, as well as identify the resources that will be utilized to repay
the debt.
9. Long-term borrowing will not be used to finance current operations or normal maintenance and will only be
considered for significant capital and infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds at or below twenty years.
11. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used
due to market volatility or the use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
13. The City will strive to maintain a reliance on pay-go financing for its capital improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which mandates a 2% debt limit on net
assessed valuation for certain type of general obligation and other debt.
15. The city will report all debt to the Indiana Department of Local Government Finance (DLGF) using its Gateway
Reporting program.
16. The City will make all continuing bond disclosures required using the MSRB Electronic Municipal Market Access
(EMMA) portal in a timely manner.
The following pages present a summary of the City of South Bend’s current debt position and relationship to legal debt
margin (debt limit).
72
City of South Bend, Indiana 2019 Budget
Legal Debt Margin (Debt Limit)
As established per the Constitution of the State of Indiana and the Indiana Code, the City of South Bend may not
exceed 2% (percent) of 1/3 (one-third) of the net assessed value (AV) of the City within the municipal boundaries.
Both the City of South Bend (Civil City) and the South Bend Redevelopment District are subject to this limit.
This limit is only applicable to general obligation bonds, Economic Development Income Tax revenue bonds, tax
revenue notes, and certain other types of indebtedness. This limit is not applicable to revenue bonds (except bonds paid
from EDIT). In practice, most debt incurred by South Bend is neither general obligation debt nor debt secured with
income tax revenue. This means that most debt incurred by South Bend is not subject to this limitation.
Estimated Computation of Legal Debt Margin
Civil City Net Assessed Valuation (2018 pay 2019) of Taxable Property in South Bend $ 2,498,376,757
Debt limit: 2% of one third thereof 16,655,845
Less Bonds subject to limitation:
Economic Development Income Tax Bonds of 2015 (Parks Bond) (4,980,000)
Economic Development Income Tax Bonds of 2018 (Zoo Bond) (3,440,000)
Issuance Margin $ 8,235,845
Percentage of Debt to Debt Limit 50.55%
Redevelopment District Net Assessed Valuation (2018 pay 2019) of Taxable Property in South Bend $ 2,498,376,757
Debt limit: 2% of one third thereof 16,655,845
Less Bonds subject to limitation: Special Taxing District Bonds of 2014 (1,365,000)
Redevelopment District Bonds of 2018 (TIF Parks Bond) (11,590,000)
Issuance Margin $ 3,700,845
Percentage of Debt to Debt Limit 77.78%
The table below shows the percentage of debt limit reached by the Civil City and the Redevelopment District over the
past 10 years:
City of South Bend, Indiana
Legal Debt Margin Information
Last Five Fiscal Years ($'s whole)
2014
Audited
2015
Audited
2016
Audited
2017
Audited
2018
Unaudited
Civil City
Debt Limit (1) $14,731,511 $15,068,462 $15,181,132 $15,516,668 $16,655,845 Total Net Debt Applicable To
Limit
4,970,000 7,270,000 5,835,000 5,190,000 8,420,000
Debt Margin 9,761,511 7,798,462 9,346,132 10,326,668 8,235,845
Percentage of Debt Limit 33.74% 48.25% 38.44% 33.45% 50.55%
Redevelopment District
Debt Limit (1) $14,731,511 $15,068,462 $15,181,132 $15,516,668 $16,655,845 Total Net Debt Applicable To
Limit
3,010,000 2,615,000 2,210,000 1,795,000 12,955,000
Debt Margin 11,721,511 12,453,462 12,971,132 13,721,668 3,700,845
Percentage of Debt Limit 20.43% 17.35% 14.56% 11.57% 77.78%
(1) A 2% debt limit is established by the Constitution of the State of Indiana for certain types of debt including general obligation bonds,
Economic Development Income Tax revenue bonds, and tax revenue notes. This limitation does not include revenue bonds payable from
governmental funds (excluding EDIT bonds) or enterprise funds.
73
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2019 through 20385 year periodsDebt by Fund TypeOriginal Debt 20192020202120222023 2024-2028 2029-2033 2034-2038TIF Funds143,485,000$ 12,692,941$ 12,785,633$ 12,819,867$ 12,242,840$ 11,462,096$ 39,901,573$ 34,705,409$ 18,805,506$ 324 River West TIF82,485,000 8,925,959 8,922,952 8,646,036 7,848,609 7,064,615 17,811,382 13,000,781 5,978,006 436 River East TIF61,000,000 3,766,981 3,862,681 4,173,831 4,394,231 4,397,481 22,090,191 21,704,628 12,827,500 Public Works135,195,759$ 11,841,072$ 11,601,413$ 10,920,506$ 10,476,788$ 9,359,832$ 33,574,729$ 15,527,034$ -$641/649 Sewage Works105,268,583 8,445,036 8,402,747 8,137,719 8,005,736 7,830,133 27,216,123 12,769,550 - 620/625 Water Works25,379,917 2,434,328 2,238,029 2,130,318 2,038,201 1,400,475 6,358,607 2,757,484 - 611 Solid Waste4,547,259 961,708 960,637 652,469 432,851 129,224 - - - General Plus Funds56,348,639$ 3,546,270$ 3,416,394$ 2,968,479$ 1,696,258$ 1,184,952$ 4,313,660$ 4,306,748$ 1,297,332$ 404 COIT40,469,613 1,647,901 1,423,230 1,217,381 344,011-- - - 408 EDIT11,742,697 796,460 901,491 897,752 904,080 909,505 4,313,660 4,306,748 1,297,332 201 Parks & Recreation2,122,871 453,209 447,067 407,263 176,509 111,516 - - - 406 CCI1,254,878 490,736 490,736 298,617 271,659 163,932 - - - 101 General Fund758,580 157,964 153,870 147,465--- - - Other Funds42,874,470$ 4,482,155$ 3,980,029$ 3,677,759$ 3,213,974$ 2,758,250$ 11,574,126$ 10,085,250$ 1,548,094$ 312 2018 TIF Park Bond14,075,000 1,181,140 1,172,965 1,189,190 1,169,365 1,179,165 5,887,975 5,321,120 - 287 EMS Capital12,862,920 1,199,006 1,216,406 1,103,012 1,076,851 909,794 3,766,188 3,850,242 1,548,094 672 Century Center Energy Conserv Bond4,167,897 415,423 411,096 406,711 402,367 397,959 1,919,963 913,888 - 202 Motor Vehicle Highway3,613,879 761,326 638,685 510,565 254,025 155,344 - - - 279 Innovation & Technology1,469,472 356,767 330,881 323,057 234,479 102,695 - - - 600 Consolidated Bldg Fund597,245 127,235 122,704 105,88076,88713,293 - - - 222 Central Services68,056 15,277 15,2813,339--- - - Other6,020,000 425,980 72,01036,005--- - - Grand Total377,903,867$ 32,562,437$ 31,783,469$ 30,386,611$ 27,629,860$ 24,765,130$ 89,364,088$ 64,624,441$ 21,650,932$ Original Debt by Fund TypeTotal Debt PaymentsNote: Does not include interfund loansTIF Funds38%Public Works36%General Plus Funds15%Other Funds11%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M20192020202120222023Other FundsGeneral Plus FundsTIF FundsPublic Works74
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2019 through 2038Debt PurposeOriginal Debt 20192020202120222023 2024-2028 2029-2033 2034-2038Economic Development140,020,278$ 9,981,358$ 9,719,181$ 10,006,374$ 9,700,990$ 9,696,921$ 34,973,048$ 30,243,384$ 18,805,506$ 2015 Eddy St Commons Parking Garage36,000,000 2,468,856 2,472,056 2,462,956 2,467,856 2,467,606 12,339,441 11,093,003 -2015 Smart Streets Bond25,000,000 1,710,369 1,711,044 1,710,819 1,709,694 1,707,669 8,538,960 8,538,756 5,978,006 2017 Eddy St Commons Phase II25,000,000 1,298,125 1,390,625 1,710,875 1,926,375 1,929,875 9,750,750 10,611,625 12,827,500 2011 South Bend Downtown Central Development A19,795,000 1,917,568 1,912,740 1,918,640 1,918,847 1,912,869 1,917,280 - -2011 Airport Development Area TIF14,420,000 1,089,097 1,089,400 1,092,266 1,091,794 1,092,827 1,091,080 - -2013 Century Center Special Tax Bonds4,655,000 390,413 388,556 390,713 386,425 386,075 935,538 - -Other15,150,278 1,106,930 754,760 720,105 200,000 200,000 400,000 - -Wastewater/Sewer Infrastructure101,347,000$ 7,772,676$ 7,780,015$ 7,794,089$ 7,814,319$ 7,830,133$ 27,216,123$ 12,769,550$ -$ Building Projects51,475,594$ 3,778,752$ 3,897,772$ 3,578,093$ 3,229,827$ 2,453,344$ 8,124,630$ 7,137,775$ 1,860,551$ 2012 Bond Fire Station/Police Dept Renovations 21,335,000 1,557,920 1,555,880 1,566,750 1,555,000 779,625 - - -2001 Public Works Service Center9,250,000 671,144 672,500 336,600 - - - - -2013 Bond Fire Station #5 & Training Tower5,580,000 398,830 396,705 399,355 396,780 398,980 2,048,456 2,137,076 -2018 Fire Station #9 Bond5,045,000 321,706 341,231 345,306 344,156 342,856 1,717,731 1,713,166 1,548,094 2015 Century Center Solar Panels4,167,897 415,423 411,096 406,711 402,367 397,959 1,919,963 913,888 -2018 Zoo Bond3,440,000 214,487 320,900 324,100 332,100 334,500 1,619,375 1,604,625 158,8752014 PSAP Center Bonds2,657,697 199,242 199,460 199,271 199,423 199,423 819,104 769,020 153,582Capital Leases30,003,596$ 6,460,189$ 6,019,118$ 4,631,352$ 2,521,931$ 843,962$ -$-$-$ Parks Bonds31,675,000$ 2,554,921$ 2,546,896$ 2,551,121$ 2,528,771$ 2,540,296$ 12,691,681$ 11,716,248$ 984,875$ 2017 Parks Bond14,075,000 1,181,140 1,172,965 1,189,190 1,169,365 1,179,165 5,887,975 5,321,120 -2018 TIF Parks Bond11,995,000 991,050 992,800 987,550 986,850 985,550 4,928,525 4,462,025 -2015 Parks Bond5,605,000 382,731 381,131 374,381 372,556 375,581 1,875,181 1,933,103 984,875Water Works Infrastructure23,382,400$ 2,014,541$ 1,820,486$ 1,825,582$ 1,834,022$ 1,400,475$ 6,358,607$ 2,757,484$ -$ Grand Total377,903,867$ 32,562,437$ 31,783,469$ 30,386,611$ 27,629,860$ 24,765,130$ 89,364,088$ 64,624,441$ 21,650,932$ Original Debt by PurposeTotal Debt PaymentsNote: Does not include interfund loans5 year periodsEconomic Development37%Wastewater/Sewer Infrastructure27%Building Projects14%Parks Bonds8%Capital Leases8%Water Works Infrastructure6%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M2019 2020 2021 2022 2023Water WorksInfrastructureCapital LeasesParks BondsBuilding ProjectsWastewater/SewerInfrastructureEconomic Development75
City of South Bend, IndianaDebt SummaryPrincipal Balance - December 31, 2018 through 2027Debt by Fund Type12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27TIF Funds 115,814,137$ 107,696,467$ 99,179,617$ 90,307,014$ 81,630,812$ 73,346,197$ 65,472,742$ 60,265,000$ 55,295,000$ 50,295,000$ 324 River West TIF63,439,137 56,776,467 49,869,617 42,987,014 36,615,812 30,756,197 25,442,742 22,940,000 20,795,000 18,740,000 436 River East TIF52,375,000 50,920,000 49,310,000 47,320,000 45,015,000 42,590,000 40,030,000 37,325,000 34,500,000 31,555,000 Public Works86,942,533$ 77,585,867$ 68,248,618$ 59,368,766$ 50,717,075$ 42,962,360$ 35,108,732$ 27,753,673$ 23,261,996$ 18,918,511$ 641/649 Sewage Works68,215,746 61,644,344 54,965,330 48,393,807 41,798,706 35,216,843 28,449,588 22,221,791 18,903,295 15,453,940 620/625 Water Works15,731,543 13,847,424 12,107,308 10,426,760 8,791,030 7,745,517 6,659,144 5,531,882 4,358,701 3,464,571 611 Solid Waste2,995,244 2,094,098 1,175,980 548,199 127,339 - - - - - Other Funds33,497,137$ 30,016,950$ 26,948,454$ 24,099,044$ 21,634,895$ 19,553,630$ 17,854,315$ 16,098,754$ 14,296,790$ 12,438,261$ 312 2018 TIF Park Bond13,725,000 12,955,000 12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 287 EMS Capital11,371,735 10,531,825 9,650,921 8,859,312 8,070,507 7,425,000 6,925,000 6,405,000 5,865,000 5,310,000 672 Century Center Energy Conserv Bond3,936,004 3,655,914 3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 202 Motor Vehicle Highway2,210,713 1,492,999 886,738 396,428 152,575 - - - - - 279 Innovation & Technology1,278,022 951,019 641,263 331,021 101,863 - - - - - 600 Consolidated Bldg Fund425,559 306,880 190,323 88,257 13,099 - - - - - 222 Central Services32,287 18,078 3,303 - - - - - - - Other517,818 105,236 35,604 - - - - - - - General Plus Funds18,682,039$ 15,593,011$ 12,640,572$ 10,084,128$ 8,754,046$ 7,897,146$ 7,304,738$ 6,732,973$ 6,136,853$ 5,522,830$ 408 EDIT10,568,220 10,114,682 9,588,241 9,048,897 8,485,199 7,897,146 7,304,738 6,732,973 6,136,853 5,522,830 404 COIT4,541,067 2,937,447 1,541,902 339,059 - - - - - - 406 CCI1,618,066 1,163,838 701,823 421,901 161,042 - - - - - 201 Parks & Recreation1,507,234 1,081,312 662,807 274,271 107,806 - - - - - 101 General Fund447,452 295,732 145,798 - - - - - - - Grand Total254,935,846$ 230,892,295$ 207,017,261$ 183,858,952$ 162,736,828$ 143,759,333$ 125,740,527$ 110,850,400$ 98,990,639$ 87,174,602$ Debt Purpose12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27Economic Development 96,986,910$ 90,981,013$ 85,000,811$ 78,487,014$ 71,995,812$ 65,206,197$ 58,087,742$ 53,655,000$ 49,480,000$ 45,305,000$ 2015 Eddy St Commons Parking Garage27,400,000 25,995,000 24,530,000 23,015,000 21,430,000 19,765,000 18,015,000 16,175,000 14,255,000 12,260,000 2017 Eddy St Commons Phase II24,975,000 24,925,000 24,780,000 24,305,000 23,585,000 22,825,000 22,015,000 21,150,000 20,245,000 19,295,000 2015 Smart Streets Bond23,600,000 22,630,000 21,630,000 20,600,000 19,540,000 18,450,000 17,330,000 16,170,000 14,980,000 13,750,000 2011 South Bend Downtown Central Development A9,810,000 8,365,000 6,855,000 5,265,000 3,595,000 1,845,000 - - - - 2011 Airport Development Area TIF5,585,000 4,765,000 3,905,000 3,000,000 2,050,000 1,050,000 - - - - 2013 Century Center Special Tax Bonds2,565,000 2,245,000 1,920,000 1,585,000 1,245,000 895,000 535,000 160,000 - - Other3,051,910 2,056,013 1,380,811 717,014 550,812 376,197 192,742 - - - Wastewater/Sewer Infrastructure66,450,133$ 60,518,401$ 54,441,844$ 48,205,325$ 41,798,706$ 35,216,843$ 28,449,588$ 22,221,791$ 18,903,295$ 15,453,940$ Parks Bonds30,295,000$ 28,645,000$ 26,960,000$ 25,225,000$ 23,460,000$ 21,630,000$ 19,745,000$ 17,790,000$ 15,795,000$ 13,725,000$ 2017 Parks Bond13,725,000 12,955,000 12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 2018 TIF Parks Bond11,590,000 10,930,000 10,255,000 9,570,000 8,865,000 8,140,000 7,385,000 6,610,000 5,815,000 4,990,000 2015 Parks Bond4,980,000 4,760,000 4,535,000 4,310,000 4,080,000 3,840,000 3,600,000 3,340,000 3,080,000 2,810,000 Building Projects27,139,224$ 24,280,596$ 21,248,541$ 18,437,923$ 15,862,050$ 13,960,776$ 12,799,053$ 11,651,727$ 10,453,643$ 9,226,091$ 2012 Bond Fire Station/Police Dept Renovations 6,365,000 5,040,000 3,670,000 2,250,000 770,000 - - - - - 2018 Fire Station #9 Bond4,970,000 4,800,000 4,605,000 4,400,000 4,190,000 3,975,000 3,755,000 3,525,000 3,290,000 3,050,000 2013 Bond Fire Station #5 & Training Tower4,695,000 4,460,000 4,220,000 3,970,000 3,715,000 3,450,000 3,170,000 2,880,000 2,575,000 2,260,000 2015 Century Center Solar Panels3,936,004 3,655,914 3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 2018 Zoo Bond3,440,000 3,340,000 3,175,000 3,000,000 2,810,000 2,610,000 2,410,000 2,210,000 1,990,000 1,765,000 2014 PSAP Center Bonds2,148,220 2,014,682 1,878,241 1,738,897 1,595,199 1,447,146 1,294,738 1,182,973 1,066,853 947,830 2001 Public Works Service Center1,585,000 970,000 330,000 - - - - - - - Capital Leases19,629,546$ 13,519,597$ 7,756,476$ 3,277,978$ 829,230$ -$-$ -$-$-$Water Works Infrastructure14,435,033$ 12,947,688$ 11,609,589$ 10,225,712$ 8,791,030$ 7,745,517$ 6,659,144$ 5,531,882$ 4,358,701$ 3,464,571$ Grand Total254,935,846$ 230,892,295$ 207,017,261$ 183,858,952$ 162,736,828$ 143,759,333$ 125,740,527$ 110,850,400$ 98,990,639$ 87,174,602$ Note: Does not include interfund loans76
City of South Bend, Indiana 2019 Budget
Detailed Financial Discussion – Personnel
1,095
1,106 1,107
1,136
1,143
2015
Budget
2016
Budget
2017
Budget
2018
Amended
Budget
2019
Adopted
Budget
Total Budgeted Full-Time Employees by Year
Full-Time Employees by Activity
2019 Adopted
Budget
Police 288
Fire 265
Public Works 267
Venues, Parks & Arts 113
General Government 57
Central Services 42
Code Enforcement 32
Dept of Community Investment 30
Innovation & Technology 28
Building Department 13
Human Rights 5
Safety & Risk/Liab Insurance 3
Total 1,143
Police
FirePublic
Works
Venues,
Parks &
Arts
General
Government
Central Services
Code Enforcement
Dept of Community
Investment
Innovation &
Technology
Building
Department Human
Rights
Safety &
Risk/Liab
Insurance
77
Personnel Budget Summary
2015
Budget
12/31/15
Actual
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
06/30/18
Actual
2019
Budget
Change
2018-2019 Notes
Full-Time Staffing Summary by Fund
101 - General Fund
101-0101 Mayor's Office 7776777781(a)
101-0104 311 Call Center 7000000000
101-0201 City Clerk 5555555550
101-0301 Common Council 9999999990
101-0401 Administration & Finance 21 18 23 22 23 21 24 24 25 1 (b)
101-0404 Morris Performing Arts Center 11 11 11 9668880
101-0405 Palais Royale Ballroom 3333333330
101-0501 Legal Dept 10 11 9 9 10 9 10 10 10 0
101-0602 Engineering Dept 16 16 18 18 18 18 22 22 23 1 (c,d,e)
101-0616 Office of Sustainability 0000000011(f)
101-0628 AmeriCorps Grant Program 0000002020
101-0801 Police Dept 263 262 262 249 246 242 248 244 243 -5 (g)
101-0901 Fire Dept 170 176 175 186 178 186 178 176 169 -9 (h)
101-1008 Human Rights 444444443-1(i)
Subtotal 526 522 526 520 509 510 520 512 509 -11
201 - Parks & Recreation
201-1100 Administration 10 10 10 10 666671(j)
201-1101 Maintenance 44 42 44 44 50 48 47 46 46 -1 (k)
201-1102 Golf Courses 8 8 10 7878880
201-1103 Recreation 26 25 25 25 21 20 21 22 22 1 (l)
201-1104 Potawatomi Zoo 111111110-1(m)
201-1108 Graffiti Removal 111111110-1(n)
201-1110 Marketing & Events 000010101110110
Subtotal 90 87 91 88 97 93 95 94 94 -1
202 - Motor Vehicle Highway
202-0607 Street Department 50 45 52 41 48 48 51 51 51 0
202-0619 Curb & Sidewalk Program 5555555583(o)
Subtotal 55 50 57 46 53 53 56 56 59 3
203 - Recreation Non-Reverting
203-1103 Recreation 111111110-1(l)
211 - Dept of Community Investment Administration
211-1001 DCI 25 25 25 23 23 22 25 25 28 3 (p,q)
219 - Unsafe Building
219-1209 NEAT Crew 0444444440
222 - Central Services
222-0605 Equipment Services 32 28 32 30 32 31 31 31 31 0
222-0606 Building Maintenance 3333343330
222-0612 Central Stores 1111113330
222-0613 Print Shop 1111111110
222-0614 Radio Shop 3333333330
222-0616 Office of Sustainability 222221110-1(f)
222-0680 Facilities Management 0000001110
Subtotal 42 38 42 40 42 41 43 43 42 -1
226 - Liability Insurance
226-0403 Safety & Risk 2122222220
226-0412 Liability Insurance 1111111110
Subtotal 3233333330
249 - Public Safety LOIT
249-0805 Police Department 43 38 38 38 43 43 43 43 45 2 (g)
249-0905 Fire Department 37 32 32 32 35 35 35 35 45 10 (h)
Subtotal 80 70 70 70 78 78 78 78 90 12
258 - Human Rights Federal
258-1008 EEOC 1111100011(i)
258-1009 HUD 1111111110
Subtotal 2222211121
279 - IT / Innovation / 311 Call Center
279-0104 311 Call Center 0666667770
279-0672 Information Technology 000518172020233(d,r)
Subtotal 0 6 6 11 24 23 27 27 30 3
78
Personnel Budget Summary
2015
Budget
12/31/15
Actual
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
06/30/18
Actual
2019
Budget
Change
2018-2019 Notes
Full-Time Staffing Summary by Fund Continued
288 - Emergency Medical Services
288-0902 EMS 51 51 51 50 51 51 51 47 51 0
404 - COIT
404-0672 Information Technology 4440000000
600 - Consolidated Building Dept.
600-1201 Neighborhood Code Enforce. 16 14 14 13 17 17 16 16 17 1 (s)
600-1207 Animal Care & Control 8565888891(t)
600-1208 Rental Unit Inspection 0000002220
600-1306 Building Department 13 13 14 14 14 14 15 14 13 -2 (q)
Subtotal 37 32 34 32 39 39 41 40 41 0
610 - Solid Waste
610-0610 Solid Waste 25 25 30 29 26 23 24 20 24 0
620 - Water Works O&M
620-0640 Water Works 68 67 68 66 65 66 67 61 67 0
640 - Sewer Insurance
640-0620 Sewer Repair 2222222220
641 - Sewage Works O&M
641-0621 Sewer Department 30 30 35 31 33 35 35 32 35 0
641-0625 Concrete Crew 4444433341(u)
641-0630 Wastewater Department 44 43 45 44 45 45 46 43 44 -2 (c)
641-0631 Organic Resources 6666666660
Subtotal 84 83 90 85 88 89 90 84 89 -1
670 - Century Center
670-0406 Century Center 0000008880
Total Full-Time Employees by Fund 1,095 1,071 1,106 1,072 1,107 1,099 1,136 1,106 1,143 7
Full-Time Staffing Summary by Activity
General Government
Mayor's Office 7776777781(a)
City Clerk 5555555550
Common Council 9999999990
Administration & Finance 21 18 23 22 23 21 24 24 25 1 (b)
Legal Dept 10 11 9 9 10 9 10 10 10 0
Subtotal 52 50 53 51 54 51 55 55 57 2
Code Enforcement / Animal Care & Control 24 23 24 22 29 29 30 30 32 2 (s,t)
Dept. of Community Investment 25 25 25 23 23 22 25 25 28 3 (p,q)
Venues, Parks & Arts
Parks & Recreation 91 88 92 89 98 94 96 95 94 -2 (j,k,l,m,n)
Morris Perfoming Arts Center & Palais Royale 14 14 14 12 9 9 11 11 11 0
Century Center 0000008880
Subtotal 105 102 106 101 107 103 115 114 113 -2
Public Safety
Police Department 306 300 300 287 289 285 291 287 288 -3 (g)
Fire Department 258 259 258 268 264 272 264 258 265 1 (h)
Subtotal 564 559 558 555 553 557 555 545 553 -2
Public Works
Engineering Dept 16 16 18 18 18 18 22 22 23 1 (c,d,e)
Office of Sustainability 2222211110
AmeriCorps Grant Program 0000002020
Streets & Sewers 91 86 98 83 92 93 96 93 100 4 (o,u)
Solid Waste 25 25 30 29 26 23 24 20 24 0
Wastewater Department 44 43 45 44 45 45 46 43 44 -2 (e)
Organic Resources 6666666660
Water Works 68 67 68 66 65 66 67 61 67 0
Subtotal 252 245 267 248 254 252 264 246 267 3
79
Personnel Budget Summary
2015
Budget
12/31/15
Actual
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
06/30/18
Actual
2019
Budget
Change
2018-2019 Notes
Full-Time Staffing Summary by Activity Continued
Liability Insurance/Safety & Risk 3233333330
Innovation & Technology / 311 Call Center 11 10 10 11 24 23 27 27 30 3 (d,r)
Central Services 40 36 40 38 40 40 42 42 42 0
Building Department 13 13 14 14 14 14 15 14 13 -2 (q)
Human Rights 6666655550
Total Full-Time Employees by Activity 1,095 1,071 1,106 1,072 1,107 1,099 1,136 1,106 1,143 7
Notes: Changes from 2018 to 2019
(a) +1 New Position – Project Manager
(b) +1 New Position – Diversity Specialist
(c) +1 Position – additional Project Inspector
(d) Transfer 1 Position – Director of Services-(Asset Manager) transferred from Engineering (101-0602) to IT/Innovation/311 Call Center Fund (279-0672) and retitled as Deputy Chief
Technology Officer
(e) Transfer 1 Position – Assitant City Engineer transferred from Wastewater (641-0630) to Engineering (101-0602)
(f) Transfer 1 Position – Director of Office of Sustainability transferred from Central Services Fund (222-0616) to General Fund (101-0616)
(g) +2 New Positions – Manager-Purchasing & Logistics, Police Crime Intelligence Analyst (Social Media); Transfer 2 Positions – sworn officer positions transferred from General Fund (101-
0801) to Public Safety LOIT Fund (249-0805); –5 Positions – reduction of 5 sworn officers to better reflect current staffing levels
(h) +1 New Position – Community Para-Medicine; Transfer 10 Positions – 1st Class Firefighters transferred from General Fund (101-0901) to Public Safety LOIT Fund (249-0905)
(i) Transfer 1 Position – Employment Manager transferred from General Fund (101-1008) to Human Rights Federal Fund (258-1008)
(j) +1 Position – add back Deputy Director of Parks Position, was vacant in 2018
(k) –1 Position – Building & Structure Maint I
(l) Transfer 1 Position – Supervisor-Fitness transferred from Recreation Nonreverting Fund (203-1103) to Parks & Recreation Fund (201-1103)
(m) –1 Position – Last zoo employee's contract ended; the City still owns the Potawatomi Zoo, but it is run and managed by the Potawatomi Zoological Society
(n) Transfer 1 Position – Graffiti Removal Program (201-1108) combined into Parks Maintenance (201-1101)
(o) +3 New Positions – additional Concrete Finishers
(p) +1 New Position – Engagement Specialist
(q) Transfer 2 Positions – Zoining Administrator and Zoning Specialist transferred from Consolidated Building Fund (600-1306) to Department of Community Investment Fund (211-1001)
(r) +1 New Position – GIS Specialist; +1 Position – additional Business Analyst
(s) +1 New Position – Financial Specialist III (part-time employee moved to full-time)
(t) +1 Position – additional Animal Control Assistant (moved from part-time to full-time)
(u) +1 New Position – Job Leader
80
General Fund 101 - Mayor's Office (0101)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Mayor 11111111
Chief of Staff to Mayor 11111111
Deputy Chief of Staff to Mayor 11111111
Exec Asst. & Dir of Special Projects 11111111
Director of Communications 11111111
Administrative Assistant II 11111111
Director of Community Outreach 11111111
Project Manager *00011111
Total Full-Time Employees 77788888
Explain Significant Staffing Changes Below:
General Fund 101 - City Clerk (0201)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
City Clerk 11111111
Chief Deputy City Clerk 11111111
Deputy City Clerk 11111111
Ordinance Violations Bureau Clerk 11111111
City Clerk Secretary 10000000
Administrative Assistant I 01111111
Total Full-Time Employees 55555555
General Fund 101 - Common Council (0301)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
1st District Council Member 11111111
2nd District Council Member 11111111
3rd District Council Member 11111111
4th District Council Member 11111111
5th District Council Member 11111111
6th District Council Member 11111111
Council Member at Large 11111111
Council Member at Large 11111111
Council Member at Large 11111111
Total Non-Bargaining 99999999
Staffing Summary (Full-Time Employees Only)
* New Position - The Project Manager is a project implementation aide to the Deputy Chief of Staff and Chief of Staff. Responsibilities include planning,
coordination and execution of short and medium-term projects in the areas of policy research and development, intergovernmental affairs, and interdepartmental
coordination. Project Manager also engages internal and external stakeholders to advance Mayoral initiatives. Duties will evolve to meet changing needs of the
office and community.
81
Staffing Summary (Full-Time Employees Only)
General Fund 101 - Administration & Finance (0401)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Finance:
City Controller 11111111
Deputy Controller 01111111
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
Shared Positions:
Administrative Assistant I 01111111
Total Full-Time Employees 21 24 24 25 25 25 25 25
Explain Significant Staffing Changes Below:
General Fund 101 - Morris Performing Arts Center (0404)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director of Booking & Event Services 11111111
Director of Box Office & Event Services - Venues 11111111
Manager I - Assistant Box Office 11111111
Manager II - Assistant Box Office 11111111
Manager - Facility Operations (MPAC)01111111
Manager - Operations 01111111
Manager - Production 11111111
Custodian 01111111
Executive Assistant 10000000
Total Full-Time Employees 68888888
* New position request in 2019 in order to assist with the administration of the recommendations from the Disparity Study.
82
Staffing Summary (Full-Time Employees Only)
General Fund 101 - Palais Royale Ballroom (0405)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Administrative Assistant I 11111111
Event Service Technician I 11111111
Manager - Assistant Facility Operations 01111111
Total Full-Time Employees 23333333
General Fund 101 - Legal Department (0501)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Assistant City Attorney 56666666
Executive Assistant 11111111
Administrative Assistant I 22222222
Corporation Counsel 11111111
Total Full-Time Employees 9 10 10 10 10 10 10 10
General Fund 101 - Engineering Department (0602)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director of Public Works 11111111
Deputy Director of Public Works 11111111
City Engineer 11111111
Assistant City Engineer *12233333
Director of Redevelopment Engineering (100% TIF funded)11111111
Engineer I 44444444
Engineer I (80% TIF funded)11111111
Executive Assistant & Director of Special Projects 11111111
Manager - Public Construction 11111111
Manager - Permits 11111111
Administrative Assistant I 11111111
Administrative Assistant II 11111111
Project Inspector **33344444
Public Works Public Information Officer ***01100000
Director of Marketing - Public Works ***00011111
Director of CSO Project Management 01111111
Director of Services (Asset Manager) ****01100000
Total Full-Time Employees 18 22 22 23 23 23 23 23
Explain Significant Staffing Changes Below:
* In 2019, all Engineering staff will be paid out of the General Fund (101-0602) and allocated back to departments that they serve. As part of the consolidation, an
Assitant City Engineer was transferred from the Sewage Works Operations Fund (641-0630).
** An additional Project Inspector was added to specifically work on the many Venues, Parks & Arts capital projects. This position will provide better control and
reduce the cost of outside services. Just as Venues, Parks & Arts would be responsible to cover cost for outsourcing these services, Engineering will allocate the
cost of this position back to Venues, Parks & Arts.
***Title Change - The title initially chosen for this role was misleading and caused confusion. The purpose of this new role in Public Works is to better market the
programs and initiatives in the department and help with outreach efforts.
**** Moved to IT/Innovation/311 Call Center Fund (279-0672).
83
Staffing Summary (Full-Time Employees Only)
General Fund 101 - Office of Sustainability (0616)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director of Office of Sustainability 00011111
Total Full-Time Employees 0 0 0 11111
Explain Significant Staffing Changes Below:
General Fund 101 - AmeriCorps Grant Program (0628)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Program Director - AmeriCorps 01011111
Manager Operations - AmeriCorps 01011111
Total Full-Time Employees 02022222
General Fund 101 - Police Department (0801)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Administrative Assistant I 22222222
Alarm Specialist 11100000
Assistant Director of Civilian Services 11111111
Crime Analyst 11111111
(Forensic) Lab Tech 11100000
Data Entry Specialist 44455555
Digital (Forensic) Lab Tech 11122222
Digital Communications & Multimedia Training Coordinator 11111111
Director of Civilian Services 11111111
Executive Assistant and Director of Special Projects 11111111
Financial Specialist II 01111111
Financial Specialist III 11111111
Financial Specialist Senior 11111111
Firearms IBIS/NIBIN Tech 11111111
Forensic Scientist/Firearm & Tool Mark Examiner 11111111
Forensic Scientist/Firearm & Tool Mark Examiner Trainee 11111100
Latent Fingerprint Examiner 11111111
Manager - Property & Evidence 11111111
Manager - Purchasing & Logistics *00011111
Police Crime Intelligence Analyst 11111111
Police Crime Intelligence Analyst (Social Media) **00011111
Preventative Maintenance Coordinator 11111111
Property/Evidence Custodian- Senior 11111111
Public Access Coordinator 11111111
Record Specialist 16 16 16 16 16 16 16 16
Supervisor - Crime Laboratory 11111111
Total Non-Bargaining 42 43 43 45 45 45 44 44
Bargaining
Sworn Officers
Chief 11111111
Division Chief 33333333
Captain 77577777
Lieutenant 10 15 11 13 13 13 13 13
Supervisory Sergeant 28 29 29 30 30 30 30 30
The Office of Sustainability was paid out of Central Services Fund 222 prior to 2019. In 2019, it was moved to the General Fund 101.
84
Staffing Summary (Full-Time Employees Only)
Non-Supervisory Sergeant/Investigator 95877777
Patrolman First Class 114 119 121 111 111 111 111 111
Patrolman Second Class 17 17 18 17 17 17 17 17
Patrolman Third Class 00000000
Police Recruits 86266666
Total Sworn Officers *** 197 202 198 195 195 195 195 195
Teamsters
Maintenance Personnel 33333333
Total Bargaining 200 205 201 198 198 198 198 198
Total Full-Time Employees 242 248 244 243 243 243 242 242
Explain Significant Staffing Changes Below:
General Fund 101 - Fire Department (0901)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Administrative Assistant II 11111111
Preventative Maintenance Coordinator 11111111
Financial Specialist III *00011111
Financial Specialist II *11100000
Firefighter Recruits 10 0000000
Total Non-Bargaining 133333333
Bargaining
Chief 11111111
Assistant Chief 44444444
Battalion Chief 66666666
Captain 54 53 46 51 51 51 51 51
Inspector 44333333
Arson Investigator 33333333
Instructor 22222222
Pump Engineer 48 48 45 48 48 48 48 48
Firefighter 1st Class 32 35 33 17 18 18 18 18
Firefighter 2nd Class 12 12 20 22 22 22 22 22
Firefighter 3rd Class 7 7 10 87777
Community Para-Medicine *00011111
Total Bargaining 173 175 173 166 166 166 166 166
Total Full-Time Employees 186 178 176 169 169 169 169 169
Explain Significant Staffing Changes Below:
* Manager of Purchasing and Logistics - New position to civilianize the logistics coordinator position. This position has always been staffed by a sworn officer.
** Police Crime Analyst (Social Media) - This position would monitor, vet, and analyze social media such as Facebook, Twitter, Instagram, SnapChat, and all other
forms of social media; also collaborating and correlating with other Crime Analyst(s) and/or officers regarding Hot-Spot Focused Deterrence and Precision-
Policing. Dual purpose regarding resource deployment as a deterrent to violent (or other) crimes, and resource deployment concerning either preventative or
enforcement purposes or measures.
*** Net budget reduction of 5 sworn officers to better reflect current staffing levels. The Police Department hasn't been close to full-staffing for sworn officers for
several years now. 2 sworn officers moved to Public Safety LOIT Fund 249.
The South Bend Fire Department conducts Recruit Academies when our staffing becomes insufficient, generally after the 6th opening. Our academy is
approximately 21 weeks long - therefore, we budget 6 Civilian Recruit positions for 21 weeks. Reclassifying a Financial Specialist II to a Financial Specialist III to
allow for increased responsibilities in this position. In 2019, ten (10) 1st Class Firefighters will be moved to Fund 249.
* Began a pilot program in 2018 to use a Community Paramedic position to interact with heavy users of the EMS system by assessing their needs prior to them
calling 911 and taking an expensive trip to the emergency room. Early signs of success have encouraged us to create capacity to expand this program in 2019.
85
Staffing Summary (Full-Time Employees Only)
General Fund 101 - Human Rights (1008)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director - Human Rights 11111111
Investigator V 01111111
Administrative Assistant I 11111111
Employment Manager *01100000
Investigator VI 10000000
Investigator IV 10000000
Total Full-Time Employees 44433333
Explain Significant Staffing Changes Below:
Fund 201 - Parks & Recreation
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
ADMINISTRATION (1100)
Executive Director Venues, Parks & Arts 11111111
Deputy Director of Venues, Parks & Arts 00011111
Financial Specialist IV 11122222
Financial Specialist II 22211111
Executive Assistant *01111111
Manager - Office 11111111
Administrative Assistant I 10000000
MAINTENANCE (1101)
Director of Facilities & Grounds *00011111
Administrative Assistant I 11111111
Foreman IV 12222222
Foreman V 21111111
Horticulturalist Tech 11111111
Manager - Facilities 11112222
Manager - Operations - Forester 11111111
Manager - Park Grounds Manager 12222222
Project Manager 00111111
Superintendent III 01111111
HVAC Technician 10000000
Manager - Operations 01100000
Superintendent - Park Maintenance 11100000
Superintendent IV 20000000
GOLF DIVISION (1102)
Club Pro Municipal Golf Course 22211111
Director Of Golf Operations 11111111
Foreman V 10111111
Superintendent V 22222222
Program Coordinator 00011111
Manager - Assistant Facility Operations 01000000
RECREATION (1103)
Director of Recreation 01111111
Assistant Director of Recreation 11111111
Naturalist 11111111
Program Coordinator 77777777
Supervisor - Administrative Assistant 11111111
Supervisor - Assistant Program 12222222
Supervisor - Athletic 11111111
Supervisor - Center 33333333
Moved the Employment Manager position from the General Fund 101 to the Human Rights Grant Fund 258 as this position works directly on the grant funded
activities of the EEOC.
86
Staffing Summary (Full-Time Employees Only)
Supervisor - Fitness 11222222
Supervisor - Program 12222222
Supervisor - Rum Village Park 11111111
Supervisor - Youth 10000000
Deputy Director of Parks 10000000
GRAFFITI REMOVAL (1108)
Foreman V (combined into 1101)11100000
MARKETING & EVENTS (1110)
Director of Development - Venues, Parks & Arts 11111111
Director of Experience *00011111
Graphic Designer 11222222
Manager - Interactive Marketing 11111111
Manager - Marketing *00011111
Manager - Special Events *10011111
Program Coordinator 11111111
Project Manager 12111111
Communications Coordinator - NEW 01111111
Volunteer Coordinator - NEW 01111111
Director of Marketing & Promotions 22200000
Supervisor - Administrative Assistant 10000000
Supervisor - Program 10000000
Supervisor - Special Events 01000000
Total Non-Bargaining 55 57 58 58 59 59 59 59
Bargaining
MAINTENANCE (1101)
Arborist I 33232222
Arborist II 22222222
Arborist-Weed Control 11212222
Athletic Field Maintenance 11111111
Building Maintenance Custodian & Labor 11010000
Building & Structure Maint I 22111111
Building & Structure Maint II 11212222
Construction Maintenance Carpenter II 11111111
Construction Maintenance Carpenter III 11111111
Construction Maintenance Mason 11111111
Equipment Operator II 22121111
Group Leader 66666666
Head Custodian **44445555
Heavy Equipment Operator I 11111111
Job Leader 22222222
Job Leader - Mower Shop 01111111
Mechanic IV 21113333
Operator I 11212222
Painter IV 11111111
Plumber IV-Park 22121111
Electrician 10000000
GOLF (1102)
Mechanic IV 12222222
POTAWATOMI ZOO (1104)
Building & Structure Maintenance ***11100000
Total Bargaining 38 38 36 36 38 38 38 38
Total Full-Time Employees 93 95 94 94 97 97 97 97
Explain Significant Staffing Changes Below:
*These positions are title changes that reflects the current duties
**Maintenance is proposing adding a weekend Head Custodian beginning in 2019.
*** Last zoo employee's contract ended. The City still owns the Potawatomi Zoo, but it is run and managed by the Potawatomi Zoological Society.
87
Staffing Summary (Full-Time Employees Only)
Fund 203 - Recreation Nonreverting
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Supervisor - Fitness 11100000
Total Full-Time Employees 1 1 1 00000
Explain Significant Staffing Changes Below:
Fund 202 - Motor Vehicle Highway (MVH)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
STREETS (0607)
Director of Streets & Sewers 11111111
Manager - Streets 11111111
Manager - Traffic & Lighting 11111111
Superintendent V 11111111
Superintendent III 22222222
Superintendent IV 11111111
Director of Financial Services 11111111
CURB & SIDEWALK (0619)
Superintendent V 11111111
Total Non-Bargaining 99999999
Bargaining
STREETS (0607)
Streets Work Group
Equipment Operator II 15 15 17 15 15 15 15 15
Equipment Operator III 11111111
General Laborer 11111111
Heavy Equipment Operator I 11611111
Heavy Equipment Operator II 9 11 5 11 11 11 11 11
Job Leaders 34344444
Traffic & Lighting Work Group
Operations Tech Job Leader 11111111
Operations Technicians 33333333
Sign Artist Job Leader 11111111
Signal Tech Job Leader 11111111
Signal Technician I 11111111
Signal Technician II 33333333
CURB & SIDEWALK (0619)
Job Leader 11111111
Concrete Finisher *33366666
Total Bargaining 44 47 47 50 50 50 50 50
Total Full-Time Employees 53 56 56 59 59 59 59 59
Explain Significant Staffing Changes Below:
Starting in 2019, the Recreation Nonreverting Fund 203 will be combined and represented in the Parks & Recreation Fund 201.
* In 2019, 3 new concrete crew members will be added to provide additional manpower to enable the department to complete approximately 20% more curb and
sidewalk rehabilitation. Also, the addition of these employees will allow the Street Department to revive their Crack Sealing program, which will add to the City's
pavement preservation efforts. They will also assist with leaf collection and snow control.
88
Staffing Summary (Full-Time Employees Only)
Fund 211 - Department of Community Investment (DCI)
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Administrative Assistant II 01122222
Business Development Specialist 01111111
Business License Administrator 01111111
Director of Business Development 01111111
Director of Engagement & Economic Empowerment 01111111
Director of Neighborhood Development 01111111
Director of Planning 01111111
Economic Empowerment Specialist 01111111
Engagement Specialist *00011111
Executive Assistant 01111111
Executive Director of Community Investment 11111111
Financial Specialist III 01111111
Historic Preservation Administrator 01111111
Historic Preservation Specialist 01111111
Housing Counselor 01111111
Manager - Business Development 02222222
Manager - Neighborhood Grants 01111111
Manager - Property Development 01111111
Neighborhood Program Specialist 01111111
Principal Planner 02222222
Property Development Analyst 01111111
Property Inspector 01111111
Senior Planner 01111111
Zoning Administrator **00011111
Zoning Specialist **00011111
Business Analyst 01100000
Assistant Executive Director 10000000
Director II 30000000
Associate III 30000000
Associate II 30000000
Associate I 50000000
Analyst II 20000000
Analyst I 10000000
Administrative Assistant III - DCI 20000000
Executive Assistant - DCI 10000000
Total Full-Time Employees 22 25 25 28 28 28 28 28
Explain Significant Staffing Changes Below:
Fund 219 - Unsafe Building
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Superintendent IV 11111111
Total Non-Bargaining 11111111
Bargaining
Driver 11111111
Operator III 22222222
Total Bargaining 33333333
Total Full-Time Employees 44444444
* New Position - to provide assistance in researching and developing programming designed to engage and empower residents.
** New Positions - to establish City's own Planning Commission rather than relying on Area Plan Commission (transferred from the Building Department Fund
600-1306).
89
Staffing Summary (Full-Time Employees Only)
Fund 222 - Central Services
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
EQUIPMENT SERVICES (222-0605)
Chief Administration Officer 01111111
Director of Equipment Services 01111111
Supervisor - Maintenance Mechanic 44444444
Manager - Service Contracts & General Supplies 01111111
Financial Specialist Senior 11111111
Director of Central Services 10000000
Equipment Services Manager 10000000
Financial Specialist III 10000000
BUILDING MAINTENANCE (222-0606)
Superintendent IV 00011111
Superintendent III 11100000
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 Technician III 11111111
Radio Equipment Installation Technician *00011111
Radio Technician I *11100000
OFFICE OF SUSTAINABILITY (222-0616)
Director of Office of Sustainability **11100000
FACILITIES MANAGEMENT (222-0680)
Director of Facilities Management 01111111
Total Non-Bargaining 16 18 18 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 41 43 43 42 42 42 42 42
Explain Significant Staffing Changes Below:
* The Radio Shop will be changing one position from a Radio Tech I to an Installation Technician.
** The Director of Office of Sustainability will be moved to the General Fund in 2019.
90
Staffing Summary (Full-Time Employees Only)
Fund 226 - Liability Insurance
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions 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 Full-Time Employees 33333333
Fund 249 - Public Safety LOIT
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Bargaining
POLICE DEPARTMENT (0805)
Patrolman 1st Class * 43 43 43 45 45 45 45 45
FIRE DEPARTMENT (0905)
Firefighter 1st Class ** 35 35 35 45 45 45 45 45
Total Full-Time Employees 78 78 78 90 90 90 90 90
Explain Significant Staffing Changes Below:
Fund 258 - Human Rights Federal Grant
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
EQUAL EMPLOYMENT OPPORTUNITY COMMISSION (1008)
Investigator III 10000000
Manager - Employment (EEOC) *00011111
HOUSING & URBAN DEVELOPMENT (1009)
Investigator VI 10000000
Manager - Housing (HUD)01111111
Total Full-Time Employees 2 1 1 22222
Explain Significant Staffing Changes Below:
Fund 279 - IT / Innovation / 311 Call Center
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
311 CALL CENTER (0104)
Director of 311 Customer Service 11111111
Supervisor - 311 Customer Service 11111111
311 Customer Service Liaison 34444444
311 Customer Service Liaison II 11111111
INFORMATION TECHNOLOGY / INNOVATION (0672)
Chief Technology Officer 11111111
Chief Innovation Officer 11111111
Deputy Chief Technology Officer *00011111
* Moved the Employment Manager position from the General Fund 101 to the Human Rights Grant Fund 258 as this position works directly on the grant funded
activities of the EEOC.
* 2 Patrolman 1st Class moved from the General Fund (101-0801)
** 10 Firefighter 1st Class moved from the General Fund (101-0901)
91
Staffing Summary (Full-Time Employees Only)
Director of Infrastructure 11111111
Director of Applications 11111111
Director of Services 11111111
Director of Business Analytics 11111111
Director of Civic Innovation 01111111
Manager - Infrastructure 11111222
Manager - Applications 01011111
GIS Manager 11111111
Manager - Services 11111111
Manager - Mobile Devices 00000111
System Specialist III 01111111
Applications Developer 33333444
Specialist of Infrastructure 11111111
Specialist of Services 11111111
Business Analyst **33444444
GIS Specialist ***00011111
Total Full-Time Employees 23 27 27 30 30 33 33 33
Explain Significant Staffing Changes Below:
Fund 288 - Emergency Medical Services Operating
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Accounting Clerk IV 33333333
Financial Specialist II *00011111
Financial Specialist I *11100000
Total Non-Bargaining 44444444
Bargaining
Assistant Chief 11111111
Captain 33333333
Paramedic Lieutenant 87555555
Firefighter 1st Class 21 21 15 21 21 21 21 21
Firefighter 2nd Class 14 15 19 17 17 17 17 17
Total Bargaining 47 47 43 47 47 47 47 47
Total Full-Time Employees 51 51 47 51 51 51 51 51
Explain Significant Staffing Changes Below:
Fund 600 - Consolidated Building Fund
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
CODE ENFORCEMENT (1201)
Director of Code Enforcement 11111111
Deputy Director of Code Enforcement 11111111
Executive Administrative Assistant 11111111
Administrative Assistant I 33333333
Code Inspector 66666666
Code Inspector - Senior 22222222
Hearing Secretary 11111111
* Position Transfer - Director of Services-(Asset Manager) transferred from Engineering (101-0602) and retitled as Deputy Chief Technology Officer
** Correct the budget for Business Analysts, should have been 4 in 2018
*** New Position - GIS Specialist - GIS (geographic information system) is critical for an increasing number of applications including the 911 CAD system, Code
Enforcement, and Public Works Asset management. IT is requesting a position to support the increase on the emphasis of data and GIS capabilities. This resource
will help in the analysis of data, configuration and maintenance of GIS systems and will develop additional reporting and analytical tools.
* Changing a Financial Specialist I to a Financial Specialist II to account for increased supervisory responsibilities.
92
Staffing Summary (Full-Time Employees Only)
Operations Analyst 01111111
Financial Specialist III *00011111
Data Analyst 10000000
Director of Financial Services 10000000
ANIMAL CARE & CONTROL (1207)
Manager - Animal Shelter 11111111
Manager - Assistant Animal Shelter 11111111
Animal Control Officer 34444444
Animal Control Assistant *32233333
RENTAL UNIT INSPECTION (1208)
Code Inspector - Rental License Inspection 02222222
BUILDING DEPARTMENT (1306)
Building Commissioner 11111111
Design/Plan Review Specialist 11111111
Chief Building Inspector 11111111
Commercial Combination Inspector 33322222
Building Inspector 34355555
Administrative Assistant I 33322222
Secretary V 11111111
Business Services Administrator 11100000
Total Full-Time Employees 39 41 40 41 41 41 41 41
Explain Significant Staffing Changes Below:
Fund 610 - Solid Waste Operations
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director of Solid Waste 11011111
Administrative Assistant I 11111111
Secretary V 11111111
Superintendent V - Route Manager 12022222
Total Non-Bargaining 45255555
Bargaining
Driver 13 15 15 15 15 15 15 15
Picker I 52122222
Job Leader 12222222
Total Bargaining 19 19 18 19 19 19 19 19
Total Full-Time Employees 23 24 20 24 24 24 24 24
Fund 620 - Water Works Operations
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Assistant Director of Utilities 11111111
Assistant Manager - Customer Service 11111111
Director of Customer Service & Billing Office 11011111
CODE ENFORCEMENT (1201) - In 2019, a part-time administrative position will be promoted to a full-time Financial Specialist III. One of the key
responsibilities for this position will include processing special assessments, which will ultimately increase revenue dollars collected and streamline efficiency in this
area. The Financial Specialist III will also pick up additional tasks upon the realignment of office staff to accommodate the new Rental Unit Inspection division.
The Financial Specialist III will also work in areas such as payroll, accounts payables, and accounts receivables/cash receipts.
ANIMAL CARE & CONTROL (1207) - In 2019, a part-time position will be converted into a full-time Animal Control Assistant. The primary responsibility of
this position is animal adoptions. In 2016, South Bend Animal Care & Control adopted 289 animals while in 2017 there were 453 adoptions, representing 56.7%
increase. 2018 adoptions are projected to significantly exceed 2017 adoptions. Having the ability to quickly adopt these animals will indirectly save South Bend
Animal Care & Control money due to reducing the need for extended housing, food, and care provided.
BUILDING DEPARTMENT (1306) - In 2019, 2 positions are being moved from the Building Department to the Department of Community Investment Fund
211 to establish City's own Planning Commission rather than relying on Area Plan Commission.
93
Staffing Summary (Full-Time Employees Only)
Distribution Records Drafter 11111111
Engineering Aide IV 11111111
Financial Specialist III 11111111
Financial Specialist IV 33333333
Locator 11011111
Manager - Billing and Customer Accounts *00011111
Financial Specialist Senior *11100000
Manager - Customer Service 11111111
Manager - Maintenance 12122222
Manager - Meter Service **00011111
Manager - Operations 22222222
Manager - Service Line Repair **00011111
Quality Assurance Distribution Technician 11111111
Supervisor - Operations 22222222
System Specialist III 11111111
Utilities System Specialist 11111111
Water Quality Specialist 11111111
Director of Distributions 10000000
Superintendent V **22200000
Total Non-Bargaining 24 24 21 24 24 24 24 24
Bargaining
Auditor I *22111111
Auditor II *00022222
Customer Service & Billing 55544444
Data Processor 33233333
Field Repairman/Inspector I 22222222
Field Repairman/Inspector II 11111111
Field Repairman/Inspector III 11111111
Group Leader 11111111
Heavy Equipment Operator II *11144444
Heavy Equipment Operator I *43300000
Job Leader 55455555
Machinist 11111111
Maintenance Tech I 24533333
Maintenance Tech II 33244444
Meter Serviceman IV 88888888
Operator I *11133333
Operator II *22200000
Total Bargaining 42 43 40 43 43 43 43 43
Total Full-Time Employees 66 67 61 67 67 67 67 67
Explain Significant Staffing Changes Below:
Non-Bargaining
* Financial Specialist Senior position title change to Manager-Billing & Customer Accounts as a result of reorganization.
** Superintendent V position title change to Manager-Service Line Repair with responsibilities to oversee service line repair program.
** Superintendent V position title change to Manager-Meter Service with responsibilities to oversee meters in service and meter program, and the reading of
meters.
Bargaining
* Positions with reclassification/responsibility changes: Auditor I to Auditor II, Heavy Equipment Operator I to Heavy Equipment Operator II, and Operator II
to Operator I.
94
Staffing Summary (Full-Time Employees Only)
Fund 640 - Sewer Repair Insurance
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Superintendent V 11111111
Total Non-Bargaining 11111111
Bargaining
Job Leader 11111111
Total Bargaining 11111111
Total Full-Time Employees 22222222
Fund 641 - Sewage Works Operations
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
SEWERS (0621)
Manager - Sewer Operations 11111111
Superintendent V 22222222
Superintendent III 11111111
Administrative Assistant I 11111111
Administrative Assistant II 11111111
WASTEWATER (0630)
Administrative Assistant I 11111111
Asst Director of SCADA Information Systems 01111111
Chemist 33333333
Chemist Lead 11111111
Director of SCADA Information Syst.11111111
Director of Utilities 11111111
Director of Utility Safety 11111111
Director of Wastewater Maintenance 11111111
Director of Water Quality & Lab 11111111
Industrial Pretreatment Specialist I 11111111
Manager-Environmental Compliance 11111111
Manager-Industrial Pretreatment 11111111
Manager-Maintenance 11111111
Manager-Operations 12222222
Manager-Utility Purchasing & Storeroom 11111111
SCADA Instrument Specialist 11111111
Superintendent V 11111111
Assistant City Engineer *11100000
Director of CSO Project Management 11000000
Systems Specialist IV 10000000
ORGANIC RESOURCES (0631)
Supervisor-Operations 11111111
Administrative Assistant I 11111111
Total Non-Bargaining 29 30 29 28 28 28 28 28
Bargaining
SEWERS (0621)
Equipment Operator II 65455555
Equipment Operator III 79899999
Heavy Equipment Operator I 8 10 9 10 10 10 10 10
Heavy Equipment Operator II 30000000
Job Leader 55555555
CONCRETE CREW (0625)
Job Leader **00011111
Concrete Finishers 33333333
WASTEWATER (0630)
95
Staffing Summary (Full-Time Employees Only)
Operator - Lead 22222222
Operator - Senior 66636666
Operator - General 33363333
Maintenance Lead 11111111
Maintenance Repair IV 44344444
Maintenance Electrician V 11011111
Sanitation Operator 22222222
Lift Station Rep. II 22222222
CSO Rep II 22222222
General Laborer 11111111
ORGANIC RESOURCES (0631)
Heavy Equipment Operator II 44444444
Total Bargaining 60 60 55 61 61 61 61 61
Total Full-Time Employees 89 90 84 89 89 89 89 89
Explain Significant Staffing Changes Below:
Fund 670 - Century Center
2018 2019
2017 Amended 06/30/18 Adopted Forecast
Positions Actual Budget Actual Budget 2020 2021 2022 2023
Non-Bargaining
Director of Operations - Venues 01111111
Event Service Technician I *01100000
Event Service Technician II *00011111
Maintenance Technician 02222222
Security Guard 02222222
General Manager - Venues 01111111
Financial Specialist Senior 01111111
Total Full-Time Employees 08888888
Explain Significant Staffing Changes Below:
In 2018, a new food & beverage management contract was signed with SMG (a company that specializes in venue management) - as a result, a portion of the staff
were transferred to the City.
* In 2019, all Engineering staff will be paid out of the General Fund (101-0602) and allocated back to departments that they serve. As part of the consolidation, the
Assitant City Engineer will be transferred from the Sewage Works Operations Fund (641-0630).
** In 2019, 1 new Job Leader will be added. This position is currently being filled by a Sewer Maintenance Job Leader and is, therefore, funded by Sewer
Operations and Maintenance. Adding this position will accomplish two things: It will put the funding for the position back into the Sewer Concrete budget and it
allow Sewer Maintenance to regain the Job Leader lost to this position, thereby increasing their throughput without hindering the Concrete Crew.
96
City of South Bend, Indiana 2019 Budget
DEPARTMENTAL INFORMATION
97
City of South Bend, Indiana 2019 Budget
Department Summary
For the purposes of simplifying and presenting financial information in this budget, the City is organized into 12
departments as follows:
1)Mayor’s Office: The Mayor is the elected chief executive officer of the City of South Bend. Mayor Pete
Buttigieg is in his second term, having been first elected in 2012 at the age of 29 (making him the youngest
mayor of a city with over 100,000 residents).
2)City Clerk: The City Clerk is an elected position that ensures the integrity and accuracy of City records and
acts as a liaison between the Common Council, City Administration, and South Bend residents. City Clerk
Kareemah Fowler was elected in 2015.
3)Common Council: The fiscal body of the City, which exists to ensure that City Government is always
responsive to the needs of our residents and that the betterment of South Bend is always our highest priority.
The Council consists of 9 elected members.
4)General Government: Includes the Administration & Finance department, Legal Department, Innovation &
Technology, Central Services, the Office of Diversity and Inclusion, and employee benefits/insurance.
5)Public Works: Includes the Water Works, Wastewater, Solid Waste, Traffic & Lighting, Sewers, Organic
Resources, Engineering, and the Office of Sustainability.
6)Department of Community Investment: Includes all economic development activities including
administration of the Redevelopment Commission-controlled funds.
7)Police Department
8)Fire Department
9)Venues, Parks & Arts: Includes the administration & maintenance of South Bend’s parks, golf courses, and
community centers. Also includes the operations of the Morris Performing Arts Center, the Palais Royale
Ballroom, and the Century Center Convention Center.
10)Code Enforcement: Includes Code Enforcement, Animal Care & Control, Rental Unit Inspection activities,
and the Neighborhood Enforcement Action Team (NEAT).
11)Building Department: The Building Department is responsible for building and zoning administration. The
Building Department issues all permits for construction, demolition, and occupancy; oversees signage and
buildings within the City of South Bend and St. Joseph County to ensure that they are constructed and
maintained according to building and zoning codes.
12)Human Rights: Investigates complaints of discrimination in housing, education, employment, or access to
public conveniences and accommodations.
The departmental pages that follow include both a detail of expenditures by department as well as an accounting of the
department’s priorities and metrics for the 2019 fiscal year.
Note that the expenditures presented here are net of all interfund transfers. All self-employed insurance costs are
counted in general government. Full budget presentation of each fund (including both revenues and expenditures) is
presented in the section titled “Fund Information”.
98
City of South Bend, Indiana 2019 Budget
Mayor's Office
Includes Fund 101-0101
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 448,581 461,050 499,487 241,028 543,029 553,510 564,200 575,104 586,226 43,542 9%
Fringe Benefits 179,046 197,770 222,558 100,921 200,065 261,627 266,454 271,376 276,399 (22,493) -10%
Total Personnel 627,627 658,820 722,045 341,949 743,094 815,137 830,654 846,480 862,625 21,049 3%
Supplies 1,045 1,385 1,802 506 700 700 700 700 700 (1,102) -61%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 29,060 24,868 22,925 19,805 20,925 20,925 20,925 20,925 20,925 (2,000) -9%
Utilities - - - - - - - - - - -
Education & Training 1,924 2,816 5,800 3,525 1,800 1,800 1,800 1,800 1,800 (4,000) -69%
Travel 1,350 2,100 5,090 3,347 2,190 2,190 2,190 2,190 2,190 (2,900) -57%
Repairs & Maintenance 848 2,250 1,100 267 1,000 1,000 1,000 1,000 1,000 (100) -9%
Other Interfund Allocations 16,442 129,228 142,046 71,022 120,197 112,087 114,488 113,322 113,844 (21,849) -15%
Debt Service
Principal 425 1,075 3,608 532 1,165 1,251 108 - - (2,443) -68%
Interest & Fees 16 246 536 122 144 57 1 - - (392) -73%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 687 2,917 3,190 336 3,300 3,300 3,300 3,300 3,300 110 3%
Transfers Out - - - - - - - - - - -
Total Services & Charges 50,753 165,500 184,295 98,955 150,721 142,610 143,812 142,537 143,059 (33,574) -18%
Operating Expenditures 679,425 825,705 908,142 441,410 894,515 958,447 975,166 989,717 1,006,384 (13,627) -2%
Capital - - - - - - - - - - -
Total Expenditures 679,425 825,705 908,142 441,410 894,515 958,447 975,166 989,717 1,006,384 (13,627) -2%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city.
This department is funded by property tax revenue collected in the General Fund. Other revenue is from the sale of City of South Bend merchandise such as t-shirts and pins.
Increase in personnel due to the addition of a full-time staff member to help with projects in the Mayor's office as well as city-wide programs. This position is offset by the removal of a part-time
position. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the
regular rates. The decrease in the interfund allocations is due to a change in the overall IT allocation which charged less IT overhead to the smaller departments.
Mayor Pete Buttigieg
Mayor Pete Buttigieg is the chief executive of the City of South Bend. The city’s thirty-second mayor, he was sworn into office
on January 1, 2012.
During his first term, Buttigieg introduced the 1000 Homes in 1000 Days initiative, which demolished or repaired abandoned
homes throughout South Bend. During his second term he constructed safer, more appealing “Smart Streets” as part of
downtown placemaking, and in 2017 announced the largest investment to parks and trails in the city’s history. Buttigieg has
improved transparency through an open data portal, increased performance through data-based decision-making, and
empowered local businesses through community investment.
Elected at the age of 29, Buttigieg has been profiled by the New York Times and was called “the most interesting mayor you’ve
never heard of” by the Washington Post. An officer in U.S. Navy Reserve from 2009-17, Buttigieg took a leave of absence to
serve in Afghanistan during a seven-month deployment in 2014, earning the Joint Service Commendation Medal for his
counterterrorism work.
A Rhodes Scholar, Buttigieg studied Philosophy, Politics, and Economics at Oxford and holds a bachelor’s degree in History
and Literature from Harvard. Buttigieg was born in South Bend and grew up in the Northwest Side and North Shore Triangle
neighborhoods. He attended St. Joseph High School in South Bend. An active musician, Buttigieg plays piano and guitar, and
has performed with the South Bend Symphony Orchestra. He lives in the same neighborhood where he grew up and is
restoring a formerly vacant home there.
Buttigieg is past President of the Indiana Urban Mayors Caucus and the Northern Indiana Mayors Roundtable, and serves on
the boards of the Truman National Security Project and the United States Conference of Mayors. In 2015 he received the New
Frontier Award from the John F. Kennedy Library Foundation and the Harvard University Institute of Politics, and in 2016 he
won the U.S. Department of Transportation Mayors’ Challenge Pedestrian and Bicycle Awards for the City’s work on Smart
Streets.
99
City of South Bend, Indiana 2019 Budget
Mayor's Office
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- Expanded downtown infrastructure improvements through Cross Streets Improvement Program; Complete Streets private investment continues to climb past
$125 million (adding Hibberd, Berlin Place, new downtown office)
- Again supported weather amnesty emergency shelter and continued to deploy recommendations from Mayor's Working Group on Chronic Homelessness to
assist South Bend's most vulnerable residents and improve downtown business climate and quality of life
- Secured millions of dollars in grant funding to empower residents beyond taxpayer funding, including the Bloomberg Mayor's Challenge and the Cities of Service
Love Your Block grant
- Joined the Green and Healthy Homes Initiative, Global Covenant of Mayors, US Conference of Mayors Task Force on Automation, Open Internet Pledge
- South Bend named Silver Level Bicycle-Friendly City
- Completed fourth cohort of South Bend Youth Task Force
- Maintained community-wide response to group related gun violence, integrating the approach as part of the reorganization of SBPD.
- Unveiled new user-friendly City website with online 311 portal
- Invited ProsperityNOW to objectively evaluate community's racial wealth gap
- Unveiled Division of Economic Engagement and Empowerment, focused on targeting areas for inclusive growth
- Introduced generous parental leave policy for City employees
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Number of Departments that meet or exceed expectations
Goal: Continuously improve transparency and service excellence
Metric: Volume of Mayor's Office Complaints
Goal: Improve working environment for City Employees
Metric: % participation in Workplace Climate Survey
2019 Significant Changes/Challenges/Opportunities
- Continue to facilitate the development and implementation of strategic vision for the City, ensuring the sustainability of administration progress.
- Focus economic development on inclusive growth in workforce and small business sector.
- Continue to drive improvements in employee engagement and morale.
- Act on resident priorities expressed through new community survey.
- Increase diversity of City workforce and boards.
- Continue MySB Parks & Trails construction.
- Continue forward on relocation of South Shore Line.
- Promote performance-based management throughout the City Administration.
- Continue disparity study to evaluate City procurement from minority/women-owned firms.
- Make final preparations for 2020 "fiscal curb"
- Develop South Bend's national reputation as an attractive place for investment and innovation.
- Work with South Bend School Corporation to ensure coordinated efforts.
- Shift of project manager position from part-time to full-time.
- Additional paid internship
Safe Community For Everyone
Goal: Complete study on MWB procurement and encourage growth of small & diverse business enterprises.
Strong, Inclusive Economy
Goal: Protect South Bend Residents from lead poisoning through rental unit inspection, dedicated low-income homeowner abatement fund, and
pursuit of federal grant funding
Goal: Implement recommendations of Mayor's Working Group on Homelessness in 2019
Well-Governed & Administered City
Goal: Continue integration of performance management & priority-based budgeting into city operations
100
City of South Bend, Indiana 2019 Budget
City Clerk
Includes Fund 101-0201
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 216,104 230,476 255,384 123,589 273,873 279,140 284,513 289,994 295,583 18,489 7%
Fringe Benefits 82,138 95,443 118,630 50,065 97,076 143,545 146,307 149,127 152,002 (21,554) -18%
Total Personnel 298,242 325,919 374,014 173,654 370,949 422,685 430,820 439,121 447,585 (3,065) -1%
Supplies 6,702 5,627 13,507 2,692 6,800 6,800 6,800 6,800 6,800 (6,707) -50%
Services & Charges
Professional Services 30,069 32,147 35,506 18,097 27,987 28,547 29,118 29,700 30,294 (7,519) -21%
Printing & Advertising 22,163 21,356 32,610 12,457 24,150 24,150 24,150 24,150 24,150 (8,460) -26%
Utilities - - - - - - - - - - -
Education & Training 3,449 2,970 6,300 3,233 3,000 3,060 3,121 3,184 3,247 (3,300) -52%
Travel 1,945 1,509 2,550 528 6,950 7,089 7,231 7,375 7,523 4,400 173%
Repairs & Maintenance 5,937 15,075 14,000 5,000 5,000 5,000 5,000 5,000 5,000 (9,000) -64%
Other Interfund Allocations 4,332 61,008 90,906 45,456 76,327 71,339 72,865 72,179 72,543 (14,579) -16%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 2,169 2,692 4,160 1,442 5,100 5,152 5,205 5,259 5,315 940 23%
Transfers Out - - - - - - - - - - -
Total Services & Charges 70,064 136,758 186,032 86,214 148,514 144,337 146,690 146,847 148,072 (37,518) -20%
Operating Expenditures 375,008 468,303 573,553 262,559 526,263 573,822 584,310 592,768 602,457 (47,290) -8%
Capital - - - - - - - - - - -
Total Expenditures 375,008 468,303 573,553 262,559 526,263 573,822 584,310 592,768 602,457 (47,290) -8%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Clerk Kareemah FowlerWe ensure the integrity and accuracy of City records, and liaise between the Common Council,
City Administration and South Bend residents fostering relationships and common ground.
We accomplish our mission by:
- Serving as a responsible steward of information and historical artifacts
- Empowering the community to engage
- Supporting open and transparent government
- Striving for the highest degree of excellence in customer service
City Clerk Kareemah Fowler is responsible for a myriad of activities, but is primarily
responsible for supporting the City’s goal of open and transparent government.
In an historical feat, Clerk Fowler was elected South Bend’s 22nd City Clerk in 2015
making her the first minority in St. Joseph County to fill a full-time executive office.
Clerk Fowler is a Level II Assessor-Appraiser, and certified member of both the
International Institute of Municipal Clerk-Treasurers and the Municipal League of Clerks
and Treasurers.
City Clerk Kareemah Fowler is also a recent nominee to the prestigious Emerging Leaders
Project, an Indiana Election delegate and a graduate of the Michiana Chamber of
Commerce’s Leadership Program Class XLI.
This department is funded by property tax revenue collected in the General Fund.
*Requesting a salary increase for Chief Deputy Clerk to reflect work load and responsibility
additions from $51,709 to a cap of $56,809.
*Requesting a salary increase for Ordinance Violations Bureau Clerk to reflect work load and
responsibility additions from $42,910 to a cap of $46,910.
*2% increase for Clerk and Clerk’s Office Staff (Raises will be offset by additional revenues and
savings from cutting inefficiencies in other processes and line items.)
*Continue to upgrade technology finding innovative cost efficient solutions; streamlining and
integration between departments and other government entities, QR Codes, Electronic Law
Books, etc.
*New parking enforcement equipment and software in real time
*Interdepartmental/public electronic filings and document management with legal electronic
signatures and an online payment option
*Expand Amnesty Day to cover Ordinance Violation citations/ Continue to increase
collections revenue (third year of BMV access)
*Continual development of the Clerk's office SOPs and cross-training employees; education on
media, retention, open-door laws, and incorporate active shooter protocols
*Continue inclusive transparency efforts to increase community awareness and engagement
through ensuring ADA compliance of all offsite Council meetings, providing government
tours, and in continuing to build upon a comprehensive internship program
101
City of South Bend, Indiana 2019 Budget
City Clerk
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
-Continuing to work with interns on Council branding - Complete Office upgrades for Clerk/Council
-Increased number of Amnesty Day tickets paid from 500 to 600 - Completed Phase 1 of video upgrade (DVR box + 2 cameras)
-Created ND Lawn Parking Map - Installed new touchscreens/charging stations in County Chambers
-Held yearly Boards and Commissions Training for Council and Citizen Members - Acquired access to software needed for Clerk’s Office/ Council branding (Acrobat Pro
-Completed KBAs for new website/ edits and adjustments for new website Package)
-In the process of developing QR scan codes to use on various communications - Completed Scanning of historical ordinances dating back to incorporation; now online
-Onboarded 2 new council members/ 1 new staff member/ assisted in Council Attorney - Assisted Council with implementation of ongoing initiatives such as Not in Our
Transition Community, etc.
-Continuing to remain in compliance by meeting all open-door law requirements (deadlines) - Continuing to assist Council with innovative solutions for efficiency & public engagement
-Developed active shooter protocols for the 4th floor and train Council and Clerk staff - Completed branding for Clerk’s Office with a PR focus/ increased use of social media
-Completed Scanning of historical ordinances dating back to incorporation; now online - Developed Clerk’s Office/Council artwork program
-Successfully hosted over 400 Clerks and Clerk Treasurers for Annual Conference - Completely developed internship program, onboarded 3 full-time interns and 1 part-
-Completed leadership training for the Clerk’s Office/ airing Council meetings on Facebook time intern
Live
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Goal: Assist the Council with coming up with innovative solutions for efficiency and public engagement including use of technology
and ensuring ADA Compliance of off-site meetings
Metric: Percentage of petitioners that file successfully 94% 98% 98%
Goal: Complete Legislative Research Center and open to the public, create Interactive maps for Council districts with a focus on priorities and
Council-driven initiatives in their particular districts
Goal: Complete Fast Track Initiative, use online access to Lexis Nexis & Polk City Directory, educate citizens on Municode site,
interdepartmental electronic filings & document management with legal electronic signatures
Goal: Work with Historic Preservation to link our historical digital records, adopt a document management system with legal online
signatures & the capability for online payments, purchase 3 new cameras for meetings
Goal: Complete Parking Ticket System Upgrade, work more diligently with Code Enforcement to streamline processing of Code
Citations in one system, continue working with IT to develop more complete reports
Metric: All Ordinance Violation Citations Referred (including Parking $253,000 $275,000 $275,000
and Code Enforce)
Metric: Appeals Processed (per Legal Department) 393 330 350
Goal: Continue education on parking program, and increase our intake on collections, potentially expand Amnesty Day to cover
Ordinance Violation citations
Metric: Parking Tickets Processed 7,909 8,226 8,250
Metric: Amnesty Day 500 630 600
Goal: Create a mobile app for parking to see where spots are available and pay parking tickets online
Goal: Continue our efforts to work with City Administration on new ERP system with options for online payments for all city invoices
Metric: Licensing ND Parking and Scrap Metal 117 11,160 11,000
Goal: Yearly Boards and Commissions Training for all Council, Department Heads, and Citizen Members
Goal: Develop a Clerk/OVB/Council matrix that helps us to determine inefficiencies, gaps, and help give us projections for hitting targets
Goal: Expand internship program with emphasis on local municipal education, public service and engagement focus
2019 Significant Changes/Challenges/Opportunities
-
-
-
-
-
-
-
-
-
Well-Governed & Administered City
Expand Amnesty Day to cover Ordinance Violation citations/ Continue to increase collections revenue (third year of BMV access)
Continual development of SOPs & cross-training employees; education on media, retention, open-door laws, & incorporate active shooter protocols
Continue inclusive transparency efforts to increase community awareness and engagement (ADA compliance, govt. tours, & internship program)
Salary increase for Chief Deputy Clerk to reflect work load and responsibility additions from $51,709 to a cap of $56,809
Salary increase for Ordinance Violations Bureau Clerk to reflect work load and responsibility additions from $42,910 to a cap of $46,910
2% increase for Clerk & Staff; Raises will be offset by additional revenues & savings from cutting inefficiencies in other processes & line items
Continue to upgrade technology finding innovative cost efficient solutions; streamlining & integration between departments & other govt. entities
Interdepartmental/public electronic filings and document management with legal electronic signatures and an online payment option
New parking enforcement equipment and software in real time
102
City of South Bend, Indiana 2019 Budget
Common Council
Includes Fund 101-0301
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 209,705 171,638 211,539 88,641 218,200 222,564 222,564 222,564 222,564 6,661 3%
Fringe Benefits 77,696 119,581 154,752 60,335 111,880 195,378 198,481 201,646 204,874 (42,872) -28%
Total Personnel 287,401 291,220 366,291 148,975 330,080 417,942 421,045 424,210 427,438 (36,211) -10%
Supplies 6,756 2,792 16,707 6,321 6,375 6,200 6,200 6,200 6,200 (10,332) -62%
Services & Charges
Professional Services 157,960 75,582 159,166 72,896 208,131 210,694 210,694 210,694 210,694 48,965 31%
Printing & Advertising 3,643 5,255 12,969 3,587 9,000 9,180 9,180 9,180 9,180 (3,969) -31%
Utilities - - - - - - - - - - -
Education & Training 678 1,664 1,000 465 1,000 2,000 2,000 1,000 1,000 - 0%
Travel 2,198 1,577 4,150 242 5,000 5,100 5,100 5,100 5,100 850 20%
Repairs & Maintenance 8,299 42,909 34,051 16,591 4,750 4,845 4,845 4,845 4,845 (29,301) -86%
Other Interfund Allocations 9,338 46,068 62,134 31,062 56,532 51,911 52,980 52,403 52,604 (5,602) -9%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 4,805 4,011 13,545 1,495 5,800 5,916 5,916 5,916 5,916 (7,745) -57%
Transfers Out - - - - - - - - - - -
Total Services & Charges 186,923 177,067 287,015 126,337 290,213 289,646 290,715 289,138 289,339 3,198 1%
Operating Expenditures 481,079 471,079 670,013 281,634 626,668 713,788 717,960 719,548 722,977 (43,345) -6%
Capital - - - - - - - - - - -
Total Expenditures 481,079 471,079 670,013 281,634 626,668 713,788 717,960 719,548 722,977 (43,345) -6%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents & that the betterment of South Bend is always our highest priority.
This department is funded by property tax revenue collected in the General Fund.
New for 2019, an additional $25,000 is budgeted for professional services for an outside financial advisor. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per
employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Sharon McBride
3rd District
Tim Scott
1st District
Regina Williams-Preston
2nd District
Jo M. Broden
4th District
Oliver Davis
6th District
Jake Teshka
5th District
Gavin Ferlic
Council Member at Large
John Voorde
Council Member at Large
Karen White
Council Member at Large
103
City of South Bend, Indiana 2019 Budget
Common Council
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- Replaced two council members - Randy Kelly and Dr. David Varner
- No violations of the public meetings laws or public access violations
- No Council Rules violations
- No lawsuits against the council
- Not in our Community
- Light up South Bend
- Curbs & Sidewalks program
- Opiate Awareness
- Harvard Public Narrative Session
- State Boards of Accounts School for boards and commissions
- Continuing to publish all meetings of the Council in Spanish
- New attorney hired
- Indiana Public Access Counselor training
- Streaming council meetings on WNIT, YouTube and Facebook
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Number of formal council meetings held 23 24 24
Metric: Attendance for formal council meetings 92% 97% 100%
Goal: City website improvements for better interaction between council and citizens
Goal: Legislation to support electronic signatures and filings
Metric: Number of bills voted upon
Goal: Annual Board, commission, and citizen appointee training
Goal: Work with all local entities to update the local zoning process and legislation
Goal: Reduce cost for the council operations
Goal: Active shooter training for all council members (continuous)
2019 Significant Changes/Challenges/Opportunities
- Paid internship program to highlight key legislative initiatives, driven by the Council
- Increase council salaries by 2% for 2019
- Fringe benefits average a 1% increase
- $54,688 is the allocation for IT and Print Shop for Common Council
- Include a paid internship for a public relations person - $40,000 (8% Increase)
- Continue to contract legal services - $128.131.38 (2% increase)
- Additional Legal Services - $55,000 (11% increase)
- Overall budget is 5.7% higher than 2018
Well-Governed & Administered City
Goal: Improve the messaging to the citizens of South Bend (Council branding)
Goal: Hold public committee meetings outside the County/City Building (including security, ADA, and mobile AV)*
104
City of South Bend, Indiana 2019 Budget
General Government
Includes various expenditures from Funds 101-0302, 101-401, 101-0501, 217-1085, 217-1099, 222, 224, 226, 227, 279, 404-0101, 404-0301, 404-0408, 404-0409, 404-0672, 408-0401, 711, 713, 714, 750-0605, and 755
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Administration & Finance Dept 1,988,017 2,408,921 2,639,326 1,195,986 2,570,263 2,800,380 2,824,871 2,896,594 2,922,242 (69,063) -3%
Legal Department 976,457 1,080,233 1,200,973 513,920 1,279,018 1,360,153 1,386,787 1,385,705 1,411,735 78,045 6%
Innovation & Technology Dept 3,631,053 4,215,021 8,276,545 2,900,999 8,381,130 8,111,626 8,248,932 8,172,901 7,613,809 104,585 1%
Central Services 7,186,950 7,550,372 9,114,000 4,125,160 9,359,237 9,580,682 9,537,414 9,783,572 9,907,035 245,237 3%
Liability Insurance 2,227,376 3,114,211 5,590,139 2,172,555 4,217,783 4,085,246 4,026,329 4,031,906 3,238,179 (1,372,356) -25%
Employee Benefits 15,904,895 14,811,418 17,967,498 7,518,653 16,848,094 17,172,206 17,502,799 17,840,006 18,183,956 (1,119,404) -6%
Debt Service 1,639,250 4,152,981 3,269,340 2,065,446 2,634,750 2,629,085 2,306,705 1,955,780 1,182,605 (634,590) -19%
Other 3,526,580 1,351,013 1,500,592 436,395 1,100,122 975,122 802,122 802,122 928,122 (400,470) -27%
Total Expenditures 37,080,577 38,684,171 49,558,413 20,929,115 46,390,397 46,714,500 46,635,959 46,868,586 45,387,683 (3,168,016) -6%
Expenditures by Type
Personnel
Salaries & Wages 4,416,073 5,435,392 6,443,199 2,960,040 7,027,652 7,139,492 7,276,315 7,416,176 7,559,257 584,453 9%
Fringe Benefits 1,894,546 2,382,939 3,033,092 1,232,205 2,600,215 3,423,709 3,488,240 3,554,151 3,621,468 (432,877) -14%
Total Personnel 6,310,619 7,818,331 9,476,291 4,192,245 9,627,867 10,563,201 10,764,555 10,970,327 11,180,725 151,576 2%
Supplies 311,149 551,177 602,122 155,242 398,255 409,626 395,486 415,128 415,561 (203,867) -34%
Services & Charges
Professional Services 2,595,512 2,265,730 4,595,180 1,350,993 3,554,913 3,322,949 3,101,133 3,177,740 2,544,778 (1,040,267) -23%
Printing & Advertising 4,644 5,335 11,309 4,184 14,750 12,350 12,450 12,550 12,650 3,441 30%
Utilities 4,135,786 4,123,912 5,050,042 2,320,319 4,620,245 4,711,320 4,806,140 4,900,917 4,998,487 (429,797) -9%
Education & Training 73,607 69,697 85,734 22,886 140,310 140,310 140,310 140,310 140,310 54,576 64%
Travel 34,780 44,683 146,563 9,450 50,610 52,610 52,810 52,810 52,810 (95,953) -65%
Repairs & Maintenance 1,015,066 1,255,209 2,938,260 1,138,385 3,212,487 3,021,087 3,163,479 3,026,283 3,097,199 274,227 9%
Other Interfund Allocations 804,846 732,000 754,612 375,738 1,133,057 1,114,376 1,134,989 1,113,314 1,125,167 378,445 50%
Debt Service
Principal 3,953,731 3,981,583 2,983,290 1,867,441 2,524,099 2,596,541 2,294,442 2,006,426 1,251,055 (459,191) -15%
Interest & Fees 643,039 887,325 598,051 311,558 512,744 426,015 346,544 257,940 180,551 (85,307) -14%
Grants & Subsidies 758,844 521,949 675,991 200,495 650,991 650,991 650,991 650,991 650,991 (25,000) -4%
Insurance 15,446,926 14,757,918 18,114,029 7,502,988 16,578,100 16,881,492 17,190,951 17,506,601 17,828,563 (1,535,929) -8%
Other Services & Charges 808,964 1,508,613 2,948,201 1,303,011 3,030,469 2,751,632 2,581,679 2,582,249 1,908,836 82,268 3%
Total Services & Charges 30,275,746 30,153,955 38,901,262 16,407,449 36,022,775 35,681,673 35,475,918 35,428,131 33,791,397 (2,878,487) -7%
Operating Expenditures 36,897,515 38,523,463 48,979,675 20,754,936 46,048,897 46,654,500 46,635,959 46,813,586 45,387,683 (3,168,016) -6%
Capital 183,063 160,708 578,738 174,178 341,500 60,000 - 55,000 - (237,238) -41%
Total Expenditures 37,080,577 38,684,171 49,558,413 20,929,115 46,390,397 46,714,500 46,635,959 46,868,586 45,387,683 (3,168,016) -6%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
All self-funded health insurance costs are included in this department. Overall, this department lowered its
expenditures from 2018 to 2019. The largest variances in expenditures between 2018 and 2019 are in the
areas of insurance costs, debt service costs, and professional services. Refer to individual fund budgets in the
"Fund Information" section for more information.The County-City Building is located in downtown South Bend. It is
home to administrative offices for both St. Joseph County and the City of
South Bend.
This department includes the Administration & Finance department, Legal Department, Innovation &
Technology, Central Services, the Office of Diversity and Inclusion, and employee benefits/insurance. The
purpose of these departments is to provide fiscal management and administrative services to the City's
operational departments, thereby facilitating the timely, effective delivery of services to South Bend residents.
The Administration & Finance department includes finance & accounting services, human resources, risk
management, and benefits administration. The Innovation & Technology department includes the operations
of the City's 311 Call Center.
These departments are primarily funded by property taxes and other revenue from the General Fund. Some
departments (including Innovation & Technology) also receive a portion of their revenue from the Local
Income Tax (LIT). A small amount of revenue is received through other sources, such as procurement card
commissions. Refer to individual fund budgets in the "Fund Information" section for more information.
105
City of South Bend, Indiana 2019 Budget
General Government
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
Controller's Office
-
Human Resources
-
-
Office of Diversity & Inclusion
-
-
Legal Department
-
-
Innovation & Technology
-Server Uptime: 99.989744% (39 Servers); Number of enterprise applications =12 / number of stand-alone applications = 33
Central Services
- Received recognition as a Tier II Sustainable Fleet by the national association of Fleet Administrators.
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Controller's Office
Goal: Continue to receive GFOA awards for CAFR, PAFR, and Budget Book
Metric: Number of Award-winning Documents 3 3 3
Goal: Review financial internal controls in every department, particularly with respect to purchasing
Human Resources
Goal: Become the Best Place to Work in Indiana, implement and expand utilization of HRIS, promote positive environment
Metric: Employee satisfaction response rate 35% 40% 45%
Office of Diversity & Inclusion
Goal: Create recognized national model for municipal inclusive procurement program.
Metric: MBE / WBE spend amounts 1.20% 3% 5%
Goal: Create recognized national model for municipal inclusive workforce programs.
Metric: Experience intemidation or harassment rate 28% 24% 20%
Legal Department
Goal: Develop and lead interdepartmental trainings in employment law basics, property damage, and other identified legal risk areas.
Goal: Work with departments to re-evaluate long-standing contracts for potential renegotiation opportunities to reduce costs and enhance value.
Metric: Average Total Collections $494,898 $460,000 $500,000
Central Services
Goal: Equipment Services: Achieve ASE Blue Seal Certification, 75% of technicians hold ASE Certification.
Metric: Technician Productivity New 2018 86.0% 86.5%
Goal: Facilities Management: Procure and implement a City-Wide building maintenance work order management system.
Metric: Billiable Hours (monthly goal)136 hours 208 hours 208 hours
Goal: Radio Shop: Expand AVL capabilities (coordinate with IT)
Goal: Purchasing: Generate savings through identifying purchasing patterns of each department
Safety & Risk
Goal: Increase training with goal of improving safe practices and reducing workers' compensation liability
Metric: Workers' compensation claims paid $723,504 $800,000 $600,000
Innovation & Technology (including 311 Call Center)
Goal: Support all City locations with safe, secure network
Metric: Infrastructure - server uptime 99.96% 99.99% 99.99%
Goal: Provide excellent service and reliability to internal & external customers
Metric: 311 Call Center - average hold time 10 sec 10 sec 9 sec
2019 Significant Changes/Challenges/Opportunities
- Continue to review health insurance cost savings opportunities while ensuring the City continues to provide excellent benefits at an affordable price.
- Ensure necessary staff is in place to manage expanded role of inclusive procurement and workforce
- The Legal Department would like to explore strategic opportunities to handle more cases in-house to save in professional services budgets City-wide.
- The Legal Department has adopted a more hands-on, proactive approach to the handling of ongoing Environmental matters and seeks timely resolution.
- Facilities Management: Creating a universal facilities inventory of all City owned buildings.
- Purchasing/Central Stores: Increase spend with local and MWBE businesses.
- 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.
-Innovation & Technology: There is a fast-growing demand for additional devices and software packages in support of the needs of the city departments.
- We have accommodated the growth in demand for IT services without any significant increases to the IT staff. This growth strategy is at its limit.
Successful resolution of 8 litigation matters to date in 2018. The total remaining number of City-Defendant cases has reduced from 30 to 9.
Over 1,500 APRA Requests handled in 2018 with no violations. The administration's total is over 14,000 mid-year.
Well-Governed & Administered City
Received GFOA Awards for the 2017 CAFR, 2017 PAFR and the 2018 Budget Book
95% utilization of employee Health Clinic, saving the City $500,000 or more in the first two years.
Expanded the state-based retirement options for new hires to provide alternative to 10 year vesting.
High Performing "Race-Informed" City, 2018 Equipped to Innovate--Living Cities and Governing Magazine
Human Rights Campaign Foundation recognition for Municipal Equality Index Scorecard rate of 78/100. An 11 point increase since 2014.
106
City of South Bend, Indiana 2019 Budget
Public Works
Includes various expenditures from Funds 101-0602, 101-0616, 101-0628, 202, 251, 257, 265, 404-0608, 404-0617, 412, 610, 611, 620, 622, 625, 640, 641, 642, 649. 655, 661, 667, and 750-0607
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Engineering 1,015,088 1,196,927 1,750,084 727,177 3,011,090 3,226,835 3,276,513 4,353,242 3,378,888 1,261,006 72%
Sustainability 277,418 256,633 380,560 152,803 278,815 285,743 288,705 290,719 293,251 (101,745) -27%
AmeriCorps Grant - - 366,188 - 433,117 450,298 453,305 456,371 459,498 66,929 18%
Streets & Sewers 14,450,369 17,612,424 24,696,959 8,534,324 20,462,047 20,334,347 21,022,356 20,143,535 21,270,691 (4,234,912) -17%
Water Works 16,052,843 15,895,011 20,203,232 7,835,891 21,597,512 21,033,098 21,035,528 21,015,892 20,896,238 1,394,280 7%
Wastewater 26,979,148 28,440,280 40,317,718 9,414,255 31,588,028 28,203,236 26,959,501 26,775,356 27,219,085 (8,729,690) -22%
Solid Waste 5,474,285 5,246,396 7,150,827 2,906,380 5,288,996 5,551,176 5,439,122 5,402,816 5,289,615 (1,861,831) -26%
Organic Resources 1,174,206 1,288,328 2,024,444 737,540 1,610,461 1,663,173 1,454,437 1,365,508 1,201,713 (413,983) -20%
Street Capital Projects 3,336,256 4,070,952 10,019,009 2,035,978 7,595,000 2,497,500 2,522,500 2,540,500 2,590,500 (2,424,009) -24%
Sewer Bond Capital 11,304,491 2,315,096 632,186 628,214 - - - - - (632,186) -100%
Storm Sewer Fund - - - - 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 -
Other 3,689,195 3,595,479 3,160,002 1,521,678 2,631,391 2,631,391 2,631,391 2,631,391 2,631,391 (528,611) -17%
Total Expenditures 83,753,299 79,917,526 110,701,209 34,494,240 95,696,457 87,076,797 86,283,358 86,175,330 86,430,870 (15,004,752) -14%
Expenditures by Type
Personnel
Salaries & Wages 12,825,643 12,903,807 14,581,691 6,809,852 15,206,950 15,415,483 15,685,697 16,916,108 16,248,864 625,259 4%
Fringe Benefits 5,495,900 5,966,415 6,925,327 3,192,525 5,757,346 7,883,074 8,028,915 8,250,689 8,330,746 (1,167,981) -17%
Total Personnel 18,321,543 18,870,223 21,507,018 10,002,377 20,964,296 23,298,557 23,714,612 25,166,797 24,579,610 (542,722) -3%
Supplies 5,478,434 5,321,798 8,194,512 2,550,268 7,789,190 7,691,588 7,620,504 7,634,890 7,731,401 (405,322) -5%
Services & Charges
Professional Services 4,108,656 4,427,310 7,696,489 1,805,543 5,905,416 5,102,474 5,228,256 5,156,807 5,271,178 (1,791,073) -23%
Printing & Advertising 10,362 3,999 14,724 1,464 15,950 16,008 16,077 16,148 16,222 1,226 8%
Utilities 3,417,140 3,360,911 3,672,463 1,805,042 3,605,712 3,644,830 3,684,609 3,725,388 3,767,199 (66,751) -2%
Education & Training 38,534 50,746 114,399 45,614 114,875 115,780 116,714 117,673 118,663 476 0%
Travel 37,394 36,497 85,629 22,816 109,277 110,440 111,631 112,852 114,103 23,648 28%
Repairs & Maintenance 5,319,452 7,121,753 11,132,087 3,753,092 6,903,502 6,008,755 6,016,663 6,076,294 6,138,597 (4,228,585) -38%
Payment In Lieu of Taxes 5,711,808 6,208,332 6,332,487 3,166,242 6,340,990 6,608,160 6,887,693 7,180,183 7,486,261 8,503 0%
Other Interfund Allocations 3,829,872 4,869,456 6,103,301 3,045,774 7,233,356 7,095,667 7,238,601 7,282,795 7,371,974 1,130,055 19%
Debt Service
Principal 10,161,454 11,397,694 11,494,435 1,246,302 10,292,075 10,408,610 10,195,118 10,095,038 9,440,287 (1,202,360) -10%
Interest & Fees 4,022,074 2,910,619 2,768,348 1,374,519 2,589,727 2,387,308 2,186,284 1,982,281 1,763,912 (178,621) -6%
Grants & Subsidies 87,499 - 19,460 5,320 - - - - - (19,460) -100%
Other Services & Charges 5,127,585 6,871,595 9,771,799 3,065,812 6,382,966 5,438,640 5,518,696 5,601,174 5,686,158 (3,388,833) -35%
Total Services & Charges 41,871,831 47,258,913 59,205,621 19,337,541 49,493,846 46,936,672 47,200,342 47,346,633 47,174,554 (9,711,775) -16%
Operating Expenditures 65,671,807 71,450,933 88,907,151 31,890,187 78,247,332 77,926,817 78,535,458 80,148,320 79,485,565 (10,659,819) -12%
Capital 18,081,492 8,466,593 21,794,058 2,604,053 17,449,125 9,149,980 7,747,900 6,027,010 6,945,305 (4,344,933) -20%
Total Expenditures 83,753,299 79,917,526 110,701,209 34,494,240 95,696,457 87,076,797 86,283,358 86,175,330 86,430,870 (15,004,752) -14%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Public Works builds the foundation for a thriving city by providing essential services that
enhance the community's quality of life. The department erects and maintains street and traffic signs, cleans
and repairs streets, maintains sewers and water mains, and administers City refuse collection. It also oversees
the design and construction of public buildings, streets, sewers, and other improvements.
This department is primarily funded by charges for services rendered, particularly through the water and
wastewater utility funds. However, it also receives a significant amount of tax support, especially for activities
related to streets maintenance, traffic & lighting, and the engineering department (which is accounted for in
the general fund). Refer to individual fund budgets in the "Fund Information" section for more information.
A significant percentage of the budget in the Public Works department is dedicated to capital projects. Refer
to individual fund budgets in the "Fund Information" section for more information.
107
City of South Bend, Indiana 2019 Budget
Public Works
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
Engineering
-
-
-
- Completed City, State, and County signal inspections on time
- Supported 63 events YTD
- Upgraded 68 street lights to LED lights
Solid Waste
- Successfully completed the alley to curbside collection of waste using automated trucks
- Pursuing updates to the waste management software (ELEMOS) to address technical issues
Water Works
- Drinking Water Compliance - 100%
- Work Orders Completed on Schedule exceeded 96% target - 96.7%
Wastewater
- Maintained WWTP NPDES Permit Parameters and CSO (Combined Sewer Overflow) dry weather overflows flows to 1 permit exceedance
- Maintained CSO EmNet sewer system sensors uptime of at least 90%
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Goal: Water Works 100% compliance with drinking water standards
Metric: Driking Water Compliance 100% 100% 100%
Robust & Well-Planned Infrastructure
Goal: Engineering: Intersection Improvements: Jefferson/Twyckenham, Ironwood/Edison, Ewing/Fellows, and Mishawaka/Ironwood
Goal: Streets: Use GIS, iPads, and other technologies to gather data and plan future projects
Metric: Lane Miles of Street Paved 19 20 20
Goal: Traffic & Lighting: Continue to upgrade existing street lights to LED lamps to improve quality, energy efficiency, and safety
Metric: LED Street Light Upgrades 145 100 100
Goal: Wastewater: Maintain WWTP NPDES & CSO dry weather overflow permit parameters to 100% compliance
Metric: Number of permit exceedances 2 0 0
Goal: Wastewater: Maintain CSO EmNet uptime of at least 90%
Metric: CSO EmNet uptime 96.50% 96.40% 90%
Well-Governed & Administered City
Goal: Engineering: Create standard operating procedures (SOPs) to provide excellent project management services to departments/clients
Metric: Project Management Grade B+ B+ A
Goal: Water Works: Improve field service/work order efficiency
Metric: Service Orders completed on time 96% 97% 97%
Goal: Solid Waste: Improve customer service
Metric: Number of complaints 186 300 175
Vibrant, Welcoming Neighborhoods
Goal: Solid Waste: Improve routing issues by pursuing ongoing training and technological upgrades
Metric: Number of missed Trash / Yard Waste Collections 2,016 2,500 1,500
Empower All Residents with Education, Mobility & Technology
Goal: Engineering: Live Street Paving Construction in Progress (CIP) Program
2019 Significant Changes/Challenges/Opportunities
-
-
-
-
-
-
- Opportunity: Planning to reinstate crack sealing projects this year, allowing us to extend the life of streets and increase PASER score
-
-
-
-
-
-
Upgrade CNG (compressed natural gas) compressor at facility for faster, more efficient fueling of trash trucks
Continue employee appreciation efforts
Crosstrain drivers on different vehicles
Sewers - Challenged by aging infrastructure, which increases digs and infiltration
Stormwater - enacting and funding a stormwater program
Downspout Disconnection - All residential and commercial properties are required by Ordinance to be disconnected by the end of 2020.
Improve public awareness of solid waste guidelines; rules and regulations
Reduce number of avoidable accidents
Traffic Calming - Participation in the Safe Streets Academy
Small Drainage Capital from Local Road & Street used to remediate various, city-wide drainage issues
Construction of the Downtown Cross-Streets Project: Michigan and Colfax
Streets / Traffic & Lighting
Challenge: Cost of salt has increased 21% vs 2017 cost
The requests for curb and sidewalk replacement continue to increase, as well as for drainage issues
Challenge: Flooding over the past two years has caused increased potholes this year
Challenge: Cost of asphalt has increased around 20% per month this year
Safe Community For Everyone
108
Department of Community Investment
Includes various expenditures from Funds 209, 210, 211, 212, 324, 377, 404-1001, 404-1050, 408-1001, 408-1050, 410, 422, 429, 430,433, 436, 439, 454, 752, 754, 756, and 760
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
DCI Operating Fund 2,383,619 2,285,446 3,077,096 1,424,858 3,059,369 3,285,128 3,345,436 3,398,553 3,456,530 (17,727) -1%
TIF Funds 30,502,844 28,535,656 65,293,518 12,103,045 24,242,857 15,459,082 14,092,572 13,243,625 15,919,000 (41,050,661) -63%
Grants 5,932,951 3,127,597 9,401,867 1,463,966 4,867,011 4,023,011 3,971,005 3,935,000 3,939,000 (4,534,856) -48%
COIT 647,997 396,224 1,514,079 99,812 1,879,000 1,859,000 1,809,000 1,809,000 1,809,000 364,921 24%
EDIT 770,913 756,931 2,921,040 552,860 2,952,000 2,952,000 2,427,000 2,427,000 2,427,000 30,960 1%
Debt 838,051 2,077,524 6,304,786 1,945,197 3,365,264 3,103,669 3,423,694 3,638,069 3,639,544 (2,939,522) -47%
Bond Capital - 11,354,202 18,230,865 851,610 - - - - - (18,230,865) -100%
Other 361,138 5,963,628 3,554,116 1,933,255 3,693,269 3,069,613 3,062,669 3,063,281 3,062,681 139,153 4%
Total Expenditures 41,437,514 54,497,208 110,297,367 20,374,604 44,058,770 33,751,503 32,131,376 31,514,528 34,252,755 (66,238,597) -60%
Expenditures by Type
Personnel
Salaries & Wages 1,322,098 1,189,893 1,500,262 733,660 1,706,330 1,740,417 1,775,185 1,810,649 1,846,822 206,068 14%
Fringe Benefits 580,507 507,727 675,443 323,892 609,283 832,329 848,709 865,419 882,461 (66,160) -10%
Total Personnel 1,902,605 1,697,620 2,175,705 1,057,552 2,315,613 2,572,746 2,623,894 2,676,068 2,729,283 139,908 6%
Supplies 19,334 20,290 27,795 13,719 23,748 23,486 23,486 23,486 23,486 (4,047) -15%
Services & Charges
Professional Services 2,052,088 3,007,486 8,002,387 1,168,084 1,720,723 961,016 967,306 963,998 969,343 (6,281,664) -78%
Printing & Advertising 38,851 28,213 19,244 8,113 19,500 19,500 19,500 19,500 19,500 256 1%
Utilities 44,442 53,029 71,289 37,323 - - - - - (71,289) -100%
Education & Training 7,312 6,823 12,000 2,911 12,000 15,000 15,000 15,000 15,000 - 0%
Travel 8,828 13,548 18,438 8,209 16,700 17,200 17,200 17,200 17,200 (1,738) -9%
Repairs & Maintenance 80,486 103,305 175,672 21,299 62,463 62,463 62,463 62,463 62,463 (113,209) -64%
Other Interfund Allocations 283,167 419,172 390,538 195,534 464,363 439,351 448,511 449,454 454,216 73,825 19%
Debt Service
Principal 8,344,745 16,158,000 10,264,500 3,551,569 7,218,419 7,204,585 7,649,834 7,665,725 8,007,497 (3,046,081) -30%
Interest & Fees 3,219,754 5,635,290 4,505,408 2,211,059 4,430,118 4,162,726 3,883,418 3,561,443 3,218,302 (75,290) -2%
Grants & Subsidies 3,750,748 2,910,423 10,490,552 1,822,239 7,469,500 7,400,000 7,400,000 7,400,000 7,400,000 (3,021,052) -29%
Other Services & Charges 1,623,162 723,207 4,741,213 2,012,701 161,450 161,450 161,450 161,450 161,450 (4,579,763) -97%
Total Services & Charges 19,453,583 29,058,495 38,691,241 11,039,041 21,575,236 20,443,291 20,624,682 20,316,233 20,324,971 (17,116,005) -44%
Operating Expenditures 21,375,522 30,776,405 40,894,741 12,110,312 23,914,597 23,039,523 23,272,062 23,015,787 23,077,740 (16,980,144) -42%
Capital 20,061,992 23,720,803 69,402,626 8,264,292 20,144,173 10,711,980 8,859,314 8,498,741 11,175,015 (49,258,453) -71%
Total Expenditures 41,437,514 54,497,208 110,297,367 20,374,604 44,058,770 33,751,503 32,131,376 31,514,528 34,252,755 (66,238,597) -60%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Community Investment is tasked with spurring investment to create a stronger South
Bend. It does this by attracting and retaining growing businesses, planning for vibrant neighborhoods, and
connecting residents to economic opportunities. To better assist the citizens and businesses of South Bend,
the department is organized into four teams that work collaboratively: Neighborhood Development, Business
Development, Planning & Community Resources, Engagement and Economic Empowerment
The Department of Community Investment uses a variety of different funding mechanisms. Its primary
operations are funded primarily through the economic development portion of the Local Income Tax (LIT),
as well as (to a lessor extent) federal grants and staff contracts. This department also works with the
Redevelopment Commission to use resources gained from Tax Increment Financing (TIF) on economic
development projects.
This department had 4 new positions created for 2019: Engagement Specialist; Zoning Manager; Zoning
Specialist; and an Administrative Assistant.
109
City of South Bend, Indiana 2019 Budget
Department of Community Investment
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
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-
-
-
-
-
-
-
-
-
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Announced jobs from approved projects 347 278 300
Metric: Commercial private investment of approved projects $131M $112M $100M
Vibrant, Welcoming Neighborhoods
Metric: Owner-occupied houses rehabbed 29 74 60
Metric: Homebuyers assisted 13 16 20
Metric: Rental Assistance to special populations 16 32 34
Metric: Housing counseling 227 218 250
Metric: Residential Units (*includes pending units)104 528*350
2019 Significant Changes/Challenges/Opportunities
-
-
-
-
-
-
-
-
Goal: Advance neighborhood and housing development program: address financing barriers and move more vacant lots to valuable uses
Goal: Update redevelopment area plans, complete zoning reform and enable missing middle housing
Goal: Continue implementation of WSMS, SE Master, and City Cemetery plans
Goal: Increase financing for small businesses
Goal: Build on regional leadership in workforce development
Goal: Market our Innovation District and Opportunity Zone for investment
Goal: Hone population growth strategy
Layfayette Building stabilization
Grants: Cities of Service Love Your Block; US Conference of Mayors Building Inclusion; Small scale manufacturing technical assistance
Completion of major development projects and announced Franklin Street Technology Park, Technology Resource Center, Main & Jefferson
CDBG scoring critieria developed was part of Repurpose for Results engagement
Strong, Inclusive Economy
Purdue MEP workforce development and home repair pilots
Lincolnway West & Charles Martin Drive Streetscape; City Cemetery Area Improvements; Colfax/Michigan Streetscape (Cross Streets Project)
Charles Black Recreation Center; Riverfront Parks & Trails Implementation: Design for Leeper, Seitz, & Howard Parks Design
South Shore Alternatives Study and Bike Share expansion
Portage & Elwood Neighborhood Center Vision; Neighborhood Plans
Zoning reform and quick fixes
Mismatched workforce skills with market demand
Challenges with homelessness
Neighborhood Stat: expanding City's performance management program to cross-department focus on neighborhood outcomes
Empower All Residents with Education, Mobility & Technology
Prepare for next phase of property tax caps in 2020
Macroeconomic impacts
Construction costs
Realize housing potential and promote greater density within the urban core and surrounding neighborhoods
Goal: Continue to pilot economic empowerment programs
Goal: Increase connectivity of neighborhoods to and around downtown
Goal: Improve resident engagement on City services and direct neighborhood association support
Implement processes associated with new organizational structure, move toward one-stop shop for development/land use, as well as centralized City
110
Police Department
Includes various expenditures from Funds 101-0801, 216, 218, 220, 249-0805, 404-0801, 406-0801, 408-0802, 278, 294, 295, 299, 702, 705, and 705-0801
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Police Dept - General Fund 24,901,730 28,166,148 29,895,742 14,817,363 31,254,514 28,642,214 31,123,559 31,543,857 32,144,688 1,358,772 5%
Police - Public Safety LOIT 3,546,338 4,169,424 4,268,691 2,314,700 4,454,976 4,503,783 4,601,146 4,700,989 4,803,385 186,285 4%
PSAP 1,479,012 2,054,124 2,545,506 998,035 2,857,018 2,857,018 2,857,018 2,857,018 2,857,018 311,512 12%
COIT 1,809,540 2,123,694 2,884,012 1,191,000 1,643,740 2,906,405 2,733,971 1,860,599 1,516,589 (1,240,272) -43%
CCD 526,737 438,241 575,402 233,838 532,121 532,121 340,003 313,044 205,318 (43,281) -8%
Police Pension 6,377,793 6,132,823 6,583,452 3,149,943 6,355,902 6,355,902 6,355,902 6,355,902 6,355,902 (227,550) -3%
Police Grants 237,926 205,020 134,520 63,870 92,000 92,000 92,000 92,000 92,000 (42,520) -32%
Vehicle/Equip Leasing --2,885,850 1,098,714 500,000 500,000 500,000 500,000 500,000 (2,385,850) -83%
Other Police Funds 466,074 735,352 770,144 147,216 569,020 549,020 519,020 509,020 509,020 (201,124) -26%
Total Expenditures 39,345,151 44,024,825 50,543,319 24,014,678 48,259,291 46,938,463 49,122,619 48,732,429 48,983,920 (2,284,028) -5%
Expenditures by Type
Personnel
Salaries & Wages 24,702,447 25,657,875 27,450,806 13,596,317 27,407,375 27,815,283 28,135,701 28,539,993 28,952,374 (43,431) 0%
Fringe Benefits 7,574,362 7,323,580 7,534,786 3,752,474 6,844,047 5,362,392 7,520,499 7,728,758 7,943,978 (690,739) -9%
Total Personnel 32,276,809 32,981,455 34,985,592 17,348,790 34,251,422 33,177,675 35,656,200 36,268,751 36,896,352 (734,170) -2%
Supplies 1,039,299 1,419,984 1,906,733 933,538 1,352,098 1,308,098 1,298,098 1,298,098 1,298,098 (554,635) -29%
Services & Charges
Professional Services 1,765,750 2,690,425 3,102,706 1,356,482 3,477,518 3,477,518 3,477,518 3,477,518 3,477,518 374,812 12%
Utilities 190,909 173,697 195,250 88,839 214,750 214,750 214,750 214,750 214,750 19,500 10%
Education & Training 139,855 82,323 126,500 43,313 120,000 120,000 110,000 110,000 110,000 (6,500) -5%
Travel 56,995 35,418 86,700 20,503 62,200 52,200 42,200 42,200 42,200 (24,500) -28%
Repairs & Maintenance 1,529,843 1,302,362 1,143,547 541,569 1,066,239 1,066,239 1,066,239 1,066,239 1,066,239 (77,308) -7%
Other Interfund Allocations 770,892 3,238,764 3,060,248 1,520,118 4,333,272 4,270,457 4,358,140 4,396,150 4,459,276 1,273,024 42%
Debt Service
Principal 1,174,615 1,355,980 2,359,098 775,630 2,203,310 2,088,917 1,752,396 732,021 297,031 (155,788) -7%
Interest & Fees 54,593 68,570 97,916 41,185 91,904 73,531 45,500 22,624 5,878 (6,012) -6%
Grants & Subsidies 3,525 4,606 21,000 14,760 40,000 40,000 40,000 40,000 40,000 19,000 90%
Other Services & Charges 311,278 509,412 510,151 231,237 501,578 504,078 516,578 519,078 531,578 (8,573) -2%
Total Services & Charges 5,998,255 9,461,556 10,703,116 4,633,636 12,110,771 11,907,690 11,623,321 10,620,580 10,244,470 1,407,655 13%
Operating Expenditures 39,314,363 43,862,996 47,595,441 22,915,964 47,714,291 46,393,463 48,577,619 48,187,429 48,438,920 118,850 0%
Capital 30,787 161,829 2,947,878 1,098,714 545,000 545,000 545,000 545,000 545,000 (2,402,878) -82%
Total Expenditures 39,345,151 44,024,825 50,543,319 24,014,678 48,259,291 46,938,463 49,122,619 48,732,429 48,983,920 (2,284,028) -5%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
MISSION: The South Bend Police Department works to safeguard the lives and property of the people we
serve, to reduce the incidence and fear of crime, and to resolve problems among residents. The Department,
in partnership with our community, strives to protect the life, property, and the personal liberties of all
individuals. We believe that the overall quality of life for all residents will improve through the deterrence of
criminal activity and an understanding of the diversity of cultures within this community. We also work to
build and sustain community-police relationships to advance a culture of trust and inclusion. VISION: To
constantly strive for excellence in the quality of police service to help ensure a safe community for everyone.
The majority of the operations of the Police department (including the salaries of 195 sworn officers and 48
additional civilian staff members, as well as all non-labor operating expenditures) are financed out of the
General Fund, funded primarily through property taxes. There are also 45 additional sworn officer salaries
that are funded from the Public Safety component of the Local Income Tax (LIT).
Staffing expenses changes include the request for two additional positions: Manager/Director of Purchasing
& Logistics and Police Crime Intelligence Analyst (Social Media). The was a reduction on 5 budgeted
officers to reflect the correct staffing levels. Overtime hourly rate increase by 25% due to the new rate
calculation rules.
Services increased mostly due to the interfund allocations for liability insurance and IT increasing. The IT
allocation increased due to additional software being used by the Police Department and all software are
included in the IT allocation. The liability insurance allocation increased due to liability insurance had been
offset in prior years and the full amount of the liability insurance is now reflected in the current budget.
Professional Services increased due to additional cell data needs for the body-worn cameras. Debt Service
decreased due to fewer leases being funded through the General Fund. Several police car leases funded by
the General Fund will be fully paid off in 2021.
111
City of South Bend, Indiana 2019 Budget
Police Department
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- 3,686 walking patrols in 2016, over 7,000 in 2017, meet/exceed in 2018+.
- Full integration with City I/T (website/CAD/Report Management System(RMS)/tablets/PD Transparency Hub (southbendpolice.com)
- Re-organization/Restructure
- Recruiting/Hiring process (300% increase in applicants)
- Community Outreach (other than walking patrols): neighborhood meetings, Slurpee give-a-way/Popsicle-patrols/”Elficers”/National Night Out(NNO)/
Mayor’s Night Out(MNO)/Police Athletic League(PAL)/Roving Roll Call (RRC)-Cook-outs. “Not in our community”. Back to school cookouts.
- Lexipol completion
- National Incident Based Reporting System (NIBRS).
- Vehicle replacement/New-building (interior/exterior) cameras
- In-house HR/Legal
- Civilian Media Liaison. Civilian Crime Analyst
- Strategic Focus Unit (SFU) and Intel Unit (SIU)
- Celebrite= Digital analysis of mobile devices
- Armadillo deployments 2018 YTD = 31 2017 = 51
2019 Department Goals & Metrics (Metrics being developed)
Actual 2017 Est. 2018 Target 2019
Safe Community For Everyone
Goal: Cameras monitoring city streets/viaducts and parks
Goal: Violent Crime (shooting/agg-asslt.) reduction(s)
Goal: Body Worn Cameras (BWC) (truly integrated units)
Goal: TruNark, BWC’s, Tasers, Benchmark, Automated Fingerprinting Identification System(AFIS)
Goal: Implement Special Events Policy
Well-Governed & Administered City
Goal: Performance Reviews (evals) and Career Path Development(CPD) (promotions and transfers)
Goal: Reevaluate Staffing needs, including staffing of satellite units and part-time officers
Goal: Implementation of Kronos/Timekeeper to track officer paid time.
2019 Significant Changes/Challenges/Opportunities
- Additional ND football home games/night games/concerts/times
- Challenge in recruiting officers - working on data analytics project to address
- 800 MHz Radios
- Continue to work on payroll software
112
City of South Bend, Indiana 2019 Budget
Fire Department
Includes various expenditures from Funds 101-0901, 87, 288, 289, 291, 249-0905, and 701
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Fire Dept - General Fund 18,567,503 20,579,934 21,743,343 10,728,139 21,038,095 22,822,194 23,263,708 23,693,499 24,145,122 (705,248) -3%
Fire - Public Safety LOIT 2,953,296 3,259,676 3,354,279 1,662,661 4,111,579 3,534,440 3,619,606 3,700,745 3,784,019 757,300 23%
EMS Operating 6,036,567 5,487,336 6,431,746 2,820,094 6,405,946 6,911,950 6,980,908 7,103,313 7,228,913 (25,800) 0%
Fire/EMS Capital 1,433,210 2,570,479 2,892,724 898,923 2,261,682 2,811,208 1,723,783 2,460,070 1,290,814 (631,042) -22%
Fire Pension 5,180,140 4,629,305 5,112,457 2,407,951 5,112,457 4,948,542 5,115,542 5,030,542 5,018,542 - 0%
Vehicle/Equip Leasing --1,550,534 279,920 ---1,000,000 -(1,550,534) -100%
Fire Station #9 Bond Capital --5,045,000 138,575 -----(5,045,000) -100%
COIT 210,747 228,845 277,855 91,882 -----(277,855) -100%
Other 74,308 101,255 111,800 14,513 112,800 112,300 112,300 113,300 113,300 1,000 1%
Total Expenditures 34,455,772 36,856,829 46,519,738 19,042,658 39,042,559 41,140,634 40,815,847 43,101,469 41,580,710 (7,477,179) -16%
Expenditures by Type
Personnel
Salaries & Wages 22,873,650 22,777,071 24,240,763 11,719,428 24,794,051 24,930,757 25,401,708 25,676,729 26,031,949 553,288 2%
Fringe Benefits 6,915,323 7,035,812 7,469,318 3,676,251 6,698,970 8,407,167 8,653,457 8,903,309 9,161,837 (770,348) -10%
Total Personnel 29,788,972 29,812,883 31,710,081 15,395,680 31,493,021 33,337,924 34,055,165 34,580,038 35,193,786 (217,060) -1%
Supplies 746,509 738,778 1,164,819 573,350 1,049,362 895,090 895,090 895,090 895,090 (115,457) -10%
Services & Charges
Professional Services 288,708 579,792 698,779 235,303 303,610 303,610 303,610 303,610 303,610 (395,169) -57%
Printing & Advertising 287 1,992 1,500 62 4,000 4,000 4,000 4,000 4,000 2,500 167%
Utilities 202,088 239,384 259,500 156,389 268,000 268,000 268,000 268,000 268,000 8,500 3%
Education & Training 97,944 171,489 143,640 52,100 106,000 106,000 106,000 106,000 106,000 (37,640) -26%
Travel 41,569 24,625 54,450 27,973 35,350 35,850 35,850 36,850 36,850 (19,100) -35%
Repairs & Maintenance 959,426 1,195,864 1,411,652 672,731 1,094,600 973,600 973,600 973,600 973,600 (317,052) -22%
Other Interfund Allocations 395,028 1,619,280 1,719,428 859,710 2,240,934 2,219,352 2,264,749 2,288,211 2,322,960 521,506 30%
Debt Service
Principal 373,896 402,125 322,839 68,858 606,250 642,344 541,734 533,805 380,507 283,411 88%
Interest & Fees 199,288 189,654 245,157 142,094 195,432 178,864 162,049 146,265 130,307 (49,725) -20%
Other Services & Charges 478,821 637,203 217,130 37,229 186,000 186,000 186,000 186,000 186,000 (31,130) -14%
Total Services & Charges 3,037,055 5,061,409 5,074,075 2,252,449 5,040,176 4,917,620 4,845,592 4,846,341 4,711,834 (33,899) -1%
Operating Expenditures 33,572,536 35,613,069 37,948,975 18,221,479 37,582,559 39,150,634 39,795,847 40,321,469 40,800,710 (366,416) -1%
Capital 883,236 1,243,760 8,570,763 821,179 1,460,000 1,990,000 1,020,000 2,780,000 780,000 (7,110,763) -83%
Total Expenditures 34,455,772 36,856,829 46,519,738 19,042,658 39,042,559 41,140,634 40,815,847 43,101,469 41,580,710 (7,477,179) -16%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The South Bend Fire Department exists to provide our community with the highest quality emergency
services protecting life and property through education, response, and dynamic outreach. The objective of
the South Bend Fire Department is to provide rapid and efficient response to emergency medical incidents,
fires, hazardous materials incidents, and complex rescue situations in order to safeguard the life and property
of our citizens. This requires planning and development of response capabilities to ensure that future needs
and the efficiency of operations are addressed. Public education and prevention services are provided to
ensure citizen safety before an incident occurs. This is the safest and most cost-effective method for
providing public safety. The South Bend Fire Department endeavors to give the best emergency medical care
available backed by evidence-based medical practices which give citizens the best chance for positive
outcomes and continued quality of life. Providing the members of the South Bend Fire Department with the
latest and best available equipment and training to perform their duties gives them the tools to effect the best
possible outcomes when emergencies occur. The South Bend Fire Department is dedicated to providing
expert-level service with an all-hazards approach to public safety.
The majority of the operations of the Fire Deparment (including the salaries of 3 civilian staff members and
166 firefighters, as well as all non-labor operating expenditures) are financed out of the General Fund, funded
primarily through property taxes. There are also 45 additional firefighter salaries that are funded from the
Public Safety component of the Local Income Tax (LIT).
2019 is the second year of a 5-year Collective Bargaining Agreement - the negotiated 2% increase in wages
from 2018 to 2019 is reflected. The South Bend Fire Department conducts Recruit Academies when its
staffing becomes insufficient, generally after the 6th opening. In 2018, the department began a pilot program
to use a Community Paramedic position to interact with repeat users of the EMS system to assess their needs
prior to them calling 911 and taking a trip to the emergency room. Early signs of success have encouraged us
to create capacity to expand this program in 2019.
113
City of South Bend, Indiana 2019 Budget
Fire Department
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- Completed construction of new Station 4
- Began construction of new Station 9
- Graduated 2 Regional Recruit Academies from Fire Training Center
- Total of 17 SBFD recruits: 5 minority, 4 female and 4 veterans
- Completed Fireground Survival Program for entire department
- Smoke alarm installation program - has led to over 1,500 smoke alarms installed since April in targeted neighborhoods
- Creation of SBFD Community Paramedicine Program. Began seeing patients in July
- Purchase of new aerial ladder truck set for delivery later this year
- Continuation of dual credit high school program. 15 new students enrolled for the new fall class.
- Received funding from the Assistance to Firefighters Grant Program (AFG) in the form of the Staffing for Adequate Fire & Emergency Response (SAFER)
Grant to help offset personnel costs
2019 Department Goals & Metrics (Metrics under development for 2019)
Actual 2017 Est. 2018 Target 2019
Goal: Complete Construction of Fire Station 9
Goal: Continue positive trends of Recruitment Committee
Goal: Community Risk Reduction activities-smoke alarm program
Goal: Community Risk Reduction activities-trauma prevention program
Goal: Community Risk Reduction activities-Community Paramedicine opportunities
Well-Governed & Administered City
Goal: Firefighter Cancer Prevention & Peer Support
Goal: Prepare for 2020 budget challenges, particularly around declining Medicaid reimbursement supplemental payments
2019 Significant Changes/Challenges/Opportunities
- Budget challenges, particularly around declining Medicaid reimburement
- Long term capital funding
- Replacing firefighters who retire or have enrolled in the Deferred Retirement Option Program (DROP)
Safe Community For Everyone
114
City of South Bend, Indiana 2019 Budget
Venues, Parks & Arts
Includes various expenditures from Funds 101-0404, 101-0405, 201, 273, 274, 312, 401, 404-1100, 404-1101, 406-1101, 407-1101, 408-1100, 408-1101, 408-1104, 416, 450, 452, 471, 601, 670, 671, 672 and 757
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Parks & Recreation 12,047,089 16,229,038 19,872,931 7,566,135 21,404,631 17,012,238 16,945,959 17,232,874 17,406,941 1,531,700 8%
Morris & Palais 1,458,227 1,939,544 2,159,319 741,724 2,089,044 2,296,349 2,195,632 2,199,168 2,255,019 (70,275) -3%
Century Center 4,516,991 4,267,203 4,794,677 2,142,349 4,846,485 1,873,292 1,897,886 1,919,240 1,942,870 51,808 1%
Parking Garages 670,990 1,020,074 1,252,344 551,812 1,871,794 1,344,006 1,461,931 1,391,931 1,572,981 619,450 49%
Park Bonds -1,655,676 25,353,823 2,352,560 7,194,275 1,555,098 1,564,573 1,542,924 1,555,748 (18,159,548) -72%
Total Expenditures 18,693,297 25,111,534 53,433,094 13,354,579 37,406,229 24,080,983 24,065,981 24,286,137 24,733,559 (16,026,865) -30%
Expenditures by Type
Personnel
Salaries & Wages 7,966,735 8,047,480 8,005,161 3,863,935 8,406,172 7,601,095 7,717,765 7,853,828 7,974,929 401,011 5%
Fringe Benefits 2,733,093 2,883,434 3,370,177 1,506,784 2,814,667 3,386,493 3,447,596 3,511,201 3,574,719 (555,510) -16%
Total Personnel 10,699,829 10,930,914 11,375,338 5,370,719 11,220,839 10,987,588 11,165,361 11,365,029 11,549,648 (154,499) -1%
Supplies 1,830,311 1,782,607 3,070,763 1,038,894 2,684,025 1,590,531 1,624,841 1,658,199 1,691,850 (386,738) -13%
Services & Charges
Professional Services 1,979,352 3,720,335 4,029,668 1,459,906 2,370,125 1,603,123 1,620,889 1,621,334 1,621,774 (1,659,543) -41%
Printing & Advertising 159,798 398,773 501,755 85,183 298,747 305,017 321,313 332,633 333,982 (203,008) -40%
Utilities 1,010,795 1,200,283 1,518,180 585,041 1,250,244 1,307,427 1,382,938 1,463,772 1,559,694 (267,936) -18%
Education & Training 19,611 13,259 44,357 6,661 42,400 42,500 42,602 42,706 42,812 (1,957) -4%
Travel 76,290 54,812 57,589 21,986 44,050 44,109 44,476 44,848 45,230 (13,539) -24%
Repairs & Maintenance 581,705 1,902,807 1,157,374 354,948 1,823,625 1,367,685 1,305,859 1,269,290 1,302,989 666,251 58%
Other Interfund Allocations 733,699 1,658,040 1,427,246 712,434 2,106,538 2,047,981 2,078,103 2,078,610 2,097,418 679,292 48%
Debt Service
Principal 211,927 526,915 1,043,144 302,234 1,801,566 1,829,784 1,847,908 1,901,775 1,959,402 758,422 73%
Interest & Fees 219,271 532,649 789,760 371,928 911,142 856,846 802,584 748,165 695,216 121,382 15%
Grants & Subsidies 90,167 115,100 196,235 115,000 15,000 - - - - (181,235) -92%
Insurance 89,337 37,560 89,720 44,791 54,611 - - - - (35,109) -39%
Other Services & Charges 776,128 781,865 2,149,088 698,758 1,991,712 1,506,092 1,508,501 1,508,858 1,512,308 (157,376) -7%
Total Services & Charges 5,948,081 10,942,397 13,004,116 4,758,871 12,709,760 10,910,564 10,955,173 11,011,991 11,170,825 (294,356) -2%
Operating Expenditures 18,478,221 23,655,918 27,450,217 11,168,484 26,614,624 23,488,683 23,745,375 24,035,219 24,412,323 (835,593) -3%
Capital 215,076 1,455,616 25,982,877 2,186,095 10,791,605 592,300 320,606 250,918 321,236 (15,191,272) -58%
Total Expenditures 18,693,297 25,111,534 53,433,094 13,354,579 37,406,229 24,080,983 24,065,981 24,286,137 24,733,559 (16,026,865) -30%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Venues, Parks, & Arts inspires a more liveable South Bend for all, connecting us to
emotionally engaging experiences and to one another. The department's primary focus areas include arts and
culture, recreation, and public placemaking. The places it cares for and the services and programs it offers
have a significant impact on social equity, neighborhood and economic impact, health & wellness, and
ecological stewardship. This department includes the administration & maintenance of South Bend’s parks,
golf courses, and community centers. It also includes the operations of the Morris Performing Arts Center,
the Palais Royale Ballroom, and the Century Center Convention Center.
Although this department does take in a significant amount of revenue from charges for services rendered
(such as golf course greens fees or charges for events held at the Palais Royale), most of the operations of the
department of Venues, Parks and Arts is subsidized by property taxes and other non-reciprocal revenue.
Refer to individual fund budgets in the "Fund Information" section for more information.
115
City of South Bend, Indiana 2019 Budget
Venues, Parks & Arts
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- Forged new partnerships and engaged community members through Best Week Ever
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- Started extensive work in front of the Morris PAC to enable residents and visitors to safely enjoy the Morris Performing Arts Center and Jon Hunt Plaza
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2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Strong, Inclusive Economy
Metric: Total amount of Hotel / Motel Room Nights N/A N/A 10,000
Metric: Total Economic Impact (Morris) $5.7M $6.0M $7.0M
Metric: Total Economic Impact (Palais Royale) $2.55M $2.6M $3.0M
Thriving, Public Spaces & Culture
Goal: Continue to grow Best Week Ever
Goal: Implement programming for an innovative mobile recreation vehicle to bring vibrancy and activities to smaller neighborhood parks
Metric: Annual event attendance (all events)80,000 80,000 90,000
Metric: Annual recreation program attendance (all programs)352,976 360,000 400,000
Goal: Implement new music program at Charles Black Center
Goal: Host NAI (National Association of Interpreters) National Conference for first time
Goal: Continue My South Bend Parks & Trails - a combination of park, trail, and riverfront upgrades that will fundamentally change the landscape
of South Bend’s shared green spaces. The projects were identified through various community and city planning initiatives.
Goal: Complete ADA improvements for restroom facilities
Goal: Implement new bike repair program at Charles Black Center
Goal: Continue improving the service level of the Facilities & Grounds Division
Metric: Fleet Repair Cost Reduction: Employee Accountability System $307,000 $290,000 $240,000
Metric: City Tree Canopy Coverage Increase 379 550 600
Goal: Continue to provide various ticketed (shows) and non-ticketed events at the Morris (ex: Fridays by the Fountain)
Metric: Number of gross tickets issued annually at the Morris 110,957 125,000 137,500
Metric: Number of shows booked at the Morris 76 90 100
Goal: Find and book events that are multi-cultural at the Morris
Goal: Increase downtown dining as a result of having shows at the Morris
Goal: Continue to provide a clean, attractive space for a variety of events for residents and visitors to the Palais Royale
Metric: Event Attendance 15,228 12,171 12,200
Goal: Increase cost recovery for VPA
Metric: Cost Recovery %23% 25% 25%
2019 Significant Changes/Challenges/Opportunities
- Combined Recreation Nonreverting Fund 203 into Parks & Recreation Fund 201, consolidating all recreation activities into Fund 201
- Continue branding for My South Bend Parks & Trails
- Opportunity: Continued benefits of partnerships with student groups, businesses, and non for profits to enhance the quality of experiences in South Bend
- Opportunity: Continued revaluating and redesign of City Ordinances to keep them relevant with maximum benefits for the residents and guests.
- Challenge: Lack of a work order system for Facilities & Grounds maintenance management
- Challenge: Scope of work increasing due to new properties coming under VPA Maintenance, examples: Coal Line Trail, Lincolnway East Trail
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- Challenges: Slow start to bookings at Palais - with much of the business being booked 9 to 16 months in advance, the advance bookings for 2019 are sluggish
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Opportunities: Marketing - pay greater attention to marketing the Palais Royale, including targeted marketing efforts around corporate events
Opportunities: Dynamic pricing model - allow Navarre more latitude to adjust the pricing model in order to close more business
Challenges: Increase in competition - new venues in the market place causing a reduction in bookings at Palais
Challenges: Aging Morris facility with most mechanical equipment coming to the end of 20 year useful life
20% increase in the number of events at Morris Performing Arts Center
AECom Economic Impact Report completed, citing $5.7 million of economic impact by the Morris Performing Arts Center and $2.55 million by the
Installed new awning on the façade of the Palais Royale
Continued the rebranding of the Palais Royale
Opportunities: Review of operational optimization for Morris
Opportunities: Development of plan for donor opportunities at Morris and beyond
Introduced Spark the Firefly (VPA mascot)
$1.5M grant received for My South Bend Parks & Trails
$4M Charles Black Center renovations will be completed and full programming restored by Fall 2018
Completed the Rum Village Dog Park
Created new "gravel beds" in the Karl Steven's Nursery, allowing us to plant and grow 200 additional trees to be placed in parks
Built the Martin Luther King Center Computer Lab through a partnership between the City, St Joseph County Public Library, and Metronet
Started ADA improvements on 11 restroom facilities to bring them into compliance and provide a higher level of service for residents
Facilities & Grounds Division staff facilitated, managed, and executed over 125 projects
Recreated and implemented the Facilities & Grounds Division Standard Operational Procedures
Opportunities: Develop deferred maintenance and capital improvement plan for Morris
Goal: Increase convention business potential with improvements to Century Center, to enhance overall economic impact for South Bend
Goal: Increase Economic Impact of shows at the Morris Performing Arts Center / Events at the Palais Royale
116
City of South Bend, Indiana 2019 Budget
Code Enforcement
Includes various expenditures from Funds 217-1207, 219, 221, 600-1201, 600-1207, 600-1208, 404-1201 and 750-1201
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Code Enforcement 1,457,689 1,482,672 2,040,157 833,117 2,133,404 2,150,343 2,308,184 2,328,081 2,291,341 93,247 5%
Animal Care & Control 672,210 807,354 1,168,923 501,575 902,212 944,968 957,451 950,151 963,204 (266,711) -23%
NEAT Crew 770,740 789,079 944,913 288,939 862,691 895,438 885,039 889,711 894,448 (82,222) -9%
Rental Unit Inspection --112,600 5,134 175,718 189,900 192,456 193,668 187,984 63,118 56%
Landlord Registration Program -15 1,000 5 500 500 500 500 500 (500)-50%
COIT & EDIT 619,671 149,348 1,011,701 174,163 500,000 500,000 500,000 500,000 500,000 (511,701) -51%
Total Expenditures 3,520,309 3,228,468 5,279,294 1,802,935 4,574,525 4,681,149 4,843,630 4,862,111 4,837,477 (704,769) -13%
Expenditures by Type
Personnel
Salaries & Wages 1,125,235 1,236,138 1,401,243 626,509 1,534,375 1,515,303 1,542,937 1,571,105 1,599,817 133,132 10%
Fringe Benefits 561,454 612,045 672,606 302,897 594,193 853,787 870,177 886,892 903,933 (78,413) -12%
Total Personnel 1,686,690 1,848,183 2,073,849 929,407 2,128,568 2,369,090 2,413,114 2,457,997 2,503,750 54,719 3%
Supplies 71,068 102,211 183,780 66,653 142,260 144,360 144,160 143,560 143,560 (41,520) -23%
Services & Charges
Professional Services 103,134 83,869 272,622 72,292 113,180 113,180 113,180 113,180 113,180 (159,442) -58%
Printing & Advertising 10,427 12,919 16,500 4,711 27,450 25,450 25,450 24,450 24,450 10,950 66%
Utilities 31,957 35,626 38,900 16,249 32,200 32,200 32,200 32,200 32,200 (6,700) -17%
Education & Training 1,325 8,848 16,690 3,450 20,800 20,800 20,800 20,800 20,800 4,110 25%
Travel - 506 6,653 - 3,100 3,100 3,100 3,100 3,100 (3,553) -53%
Repairs & Maintenance 312,899 336,567 461,011 101,200 434,600 434,600 434,600 426,600 426,600 (26,411) -6%
Other Interfund Allocations 286,630 406,080 517,905 258,948 645,744 617,787 629,000 626,973 631,282 127,839 25%
Debt Service
Principal 15,279 23,717 79,176 27,292 99,255 122,988 107,903 102,471 60,333 20,079 25%
Interest & Fees 1,356 1,669 8,925 3,277 8,568 8,094 6,623 3,280 722 (357) -4%
Other Services & Charges 929,258 368,272 1,316,161 246,831 793,800 709,500 693,500 682,500 682,500 (522,361) -40%
Total Services & Charges 1,692,267 1,278,072 2,734,543 734,248 2,178,697 2,087,699 2,066,356 2,035,554 1,995,167 (555,846) -20%
Operating Expenditures 3,450,025 3,228,466 4,992,172 1,730,308 4,449,525 4,601,149 4,623,630 4,637,111 4,642,477 (542,647) -11%
Capital 70,285 2 287,122 72,627 125,000 80,000 220,000 225,000 195,000 (162,122) -56%
Total Expenditures 3,520,309 3,228,468 5,279,294 1,802,935 4,574,525 4,681,149 4,843,630 4,862,111 4,837,477 (704,769) -13%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Code Enforcement is responsible for for upholding city codes regarding environmental,
housing, and zoning ordinances. By identifying ordinance violations and responding to citizen complaints
within city limits, this department serves the public by protecting the health, safety, and environmental
stability of South Bend’s business and residential communities. Code Enforcement has several divisions:
Neighborhood Code Enforcement, Animal Care & Control, and Rental Inspection Unit.
The Neighborhood Code Enforcement division upholds and enforces the ordinances of the City of South
Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code.
The Animal Care & Control division runs the animal shelter and enforces animal welfare laws regarding
animal cruelty and neglect per City, State, and Federal regulations.
The Rental Unit Inspection division, established in 2018, will conduct property inspections and issues
licenses for all rental properties in the City.
While some revenues are derived from fees for processing abandoned vehicles and animal control activities,
the vast majority comes from the economic development component of the Local Income Tax (LIT). The
$2.1 million transfer helps fund Code Enforcement and Animal Control activities which, unlike the Building
Dept, are not enterprises by nature. Other Income is mostly collections for ordinance violations.
Changes for 2019 budget are as follow: Personnel increase of $72,481 is reflected by a 2% increase for wages,
plus the promotion of a part time position into full time (Financial Specialist III), and a change in accounting
procedure for charging Director and Deputy Director salaries to the Animal Control Division. Supplies have
been aligned with 2018 expenses and reduced by $6,784. Contractual Services have increased $151,880 (23%)
primarily due to an increase of $148,105 for Allocations and General Liability Insurance.
117
City of South Bend, Indiana 2019 Budget
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2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Adoptions per year 368 400 450
Goal: Increased licensing will allow Animal Care & Control to ensure that pets are vaccinated against rabies, ensuring a safer community
Metric: # of bite cases serviced by Animal Care & Control 232 175 100
Metric: # of animals taken in per year (intake rate) 2,584 2,200 2,200
Goal: Trim/cut back alleys, and keep streets clear of debris.
Metric: Percentage of environmental issues cleaned by owner 58% 62% 65%
Metric: Outreach and networking opportunities (#per month) 2 10 12
Goal: Work with the NEAT Crew to become more efficient in scheduling abatements.
Metric: Avg # of days from inspector's request for abatement till completed 14 14 14
Vibrant, Welcoming Neighborhoods
Metric: Increase the number of volunteer driven neighborhood clean-ups 6 8 10
2019 Significant Changes/Challenges/Opportunities
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New ordinance will allow for more enforcement opportunities and better welfare for our community's animals.
Build a working relationship with Chris Anderson (DTSB Homeless liaison) when interacting with the homeless community.
Enforcement via Animal Welfare Alerts (AWAs) and citations have increased considerably due to extra presence in the community
Goal: Compile resources and make them readily accessible for those who don't have the means to address code enforcement violations.
Goal: H.O.M.E. Program will focus on the healthy occupancy of rentals, resulting in healthier/safer/cleaner options for tenants.
Goal: Improve accessibility and ease of government with online licensing and adoption applications
Transitioned housing files to from NaviLine to Accela, and all new housing files opened in Accela.
Kept bridges open during the winter months by clearing snow off the sidewalks so pedestrians could safely pass.
Worked with local businesses, Engineering, and First Responders to fence off a dangerous, makeshift trail under the Ironwood Bridge.
Assisted with Rebuilding Together by demolishing a small garage for a Code Enforcement customer.
Goal: Maintain/increase neighborhood cleanups
Empower All Residents with Education, Mobility & Technology
Considering contracting out or using a part-time employee for towing, allowing Inspectors to focus on housing and environmental issues.
Redefining office priorities and goals to meet obligations of new H.O.M.E. Program.
Continue to work with the 311 Call Center so that residents receive outstanding service when reaching out about a code enforcement concern.
Files being stored electronically allows inspectors to access information from the field, which makes them more productive.
Continue to improve operations of Accela.
Completed several knowledge based articles and transitioned to 311.
Creation of two specialty enforcement teams: housing and environmental. This will increase productivity, a win for residents and for our team.
Staffing changes to include a full time adoption coordinator and extra part time kennel attendants. This will allow officers to be more efficient.
Code Enforcement
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
Challenges include the higher cost of vetting animals for adoption.
Well-Governed & Administered City
Goal: Continue to promote services and resources.
Goal: Continue training and education for staff and inspectors to advance their skills and continue their professional development.
Goal: Increase outreach programs and building relationships with partners in our community.
Over 25 filing cabinets have been removed which frees up space for our staff to be more productive and comfortable.
Animal Control staff has received more training to in order to provide better care for our animals and effectively respond to animal complaints
Pet Adoption numbers have already increased by approximately 63% compared to this time last year
Pet licensing has increased 74% over last year
Safe Community For Everyone
Goal: Continue to reduce animal euthanasia rates and increase adoption/rescue rates.
Successful partnerships with Notre Dame, neighborhood organizations and local unions.
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City of South Bend, Indiana 2019 Budget
Human Rights
Includes various expenditures from Funds 101-1008, 258-1008, 258-1009, and 258-1040
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Activity
Human Rights Department 349,157 404,887 447,133 201,062 385,706 411,118 418,239 424,551 431,454 (61,427) -14%
EEOC Grant 70,891 9,952 51,100 13,402 114,044 122,758 124,429 126,131 127,870 62,944 123%
HUD Grant 112,215 119,757 120,913 59,048 120,944 129,658 131,329 133,031 134,770 31 0%
Other 2,583 5,606 321 ------(321) -100%
Total Expenditures 534,846 540,202 619,467 273,512 620,694 663,534 673,997 683,713 694,094 1,227 0%
Expenditures by Type
Personnel
Salaries & Wages 289,029 253,684 259,422 128,045 321,540 326,987 332,543 338,210 343,991 62,118 24%
Fringe Benefits 114,789 104,085 131,631 49,847 106,666 144,791 147,589 150,441 153,352 (24,965) -19%
Total Personnel 403,818 357,769 391,053 177,891 428,206 471,778 480,132 488,651 497,343 37,153 10%
Supplies 2,464 7,612 3,037 1,346 3,037 3,037 3,037 3,037 3,037 - 0%
Services & Charges
Professional Services 26,071 24,727 45,721 13,852 27,800 27,800 27,800 27,800 27,800 (17,921) -39%
Printing & Advertising 18,181 12,889 19,500 9,999 22,000 22,000 22,000 22,000 22,000 2,500 13%
Education & Training 4,150 968 6,000 1,476 6,000 6,000 6,000 6,000 6,000 - 0%
Travel 6,761 5,259 11,846 606 15,300 15,300 15,300 15,300 15,300 3,454 29%
Repairs & Maintenance 9,817 8,879 10,775 5,759 9,200 9,200 9,200 9,200 9,200 (1,575) -15%
Other Interfund Allocations 6,288 64,944 68,231 34,116 49,491 47,680 48,678 48,730 49,240 (18,740) -27%
Other Services & Charges 57,296 57,155 63,304 28,467 59,660 60,739 61,850 62,995 64,174 (3,644) -6%
Total Services & Charges 128,564 174,821 225,377 94,275 189,451 188,719 190,828 192,025 193,714 (35,926) -16%
Operating Expenditures 534,846 540,202 619,467 273,512 620,694 663,534 673,997 683,713 694,094 1,227 0%
Capital - - - - - - - - - - -
Total Expenditures 534,846 540,202 619,467 273,512 620,694 663,534 673,997 683,713 694,094 1,227 0%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve
relationships between members of different ethnic groups, sexes, sexual orientation or gender identity,
nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie
in enforcing employment, fair housing, public accommodations, AND education. Their goal is to ensure
equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination.
The Human Rights Commission provides keys to unlock the doors of discrimination.
This department is funded by property tax revenue collected in the General Fund and ocassionally receives
grants. HUD and EEOC grants are received in the Human Rights Federal Grant Fund (258).
In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph
County. The South Bend Human Rights Commission is one of only two in the state of Indiana eligible to
investigate ICRC and EEOC cases. In 2017, the South Bend Human Rights Commission handled 3,925 cases
within city limits. The continued partnership with St. Joseph County, to investigate discrimination complaints,
has resulted in an increase in caseload.
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City of South Bend, Indiana 2019 Budget
Human Rights
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
-
-
-
-
-
-
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Number of cases over 180 days 13 13 10
Metric: Number of open cases 47 61 65
Metric: Number of inquiries handled within city limits 3,925 2,605 4,120
Goal: Continue to work in the community with the Diversity & Inclusion Director. Continue to inform residents that diversity strengthens
and benefits our community through our community through inclusion of all types of people.
2019 Significant Changes/Challenges/Opportunities
-
-
-
-
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
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.
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.
Goal: 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.
Continued partnership with the County to investigate discrimination complaints, has resulted in an increase in caseload.
Increase staff by one (1).
Well-Governed & Administered City
Goal: Maintain Federal contracts with EEOC and HUD and local contracts with Community Investment.
Goal: Continue to seek grants and other forms of revenue to supplement the general fund budget.
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.
Strong, Inclusive Economy
Goal: 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.
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City of South Bend, Indiana 2019 Budget
Building Department
Includes Fund 600-1306
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 646,424 680,638 775,895 340,934 698,145 712,008 726,148 740,571 755,382 (77,750) -10%
Fringe Benefits 291,763 323,634 368,661 158,152 260,682 368,113 375,330 382,692 390,290 (107,979) -29%
Total Personnel 938,188 1,004,271 1,144,556 499,086 958,827 1,080,121 1,101,478 1,123,263 1,145,672 (185,729) -16%
Supplies 20,970 18,882 31,026 5,824 20,871 20,907 20,944 20,944 21,362 (10,155) -33%
Services & Charges
Professional Services 12,575 17,332 5,587 1,965 10,000 10,000 10,000 10,000 10,200 4,413 79%
Printing & Advertising 2,324 1,069 1,242 592 1,700 1,700 1,700 1,700 1,734 458 37%
Utilities - - - - - - - - - - -
Education & Training 2,274 4,390 3,450 2,104 2,500 2,500 2,500 2,500 2,550 (950) -28%
Travel 1,787 1,370 4,100 3,011 5,475 5,475 5,475 5,475 5,585 1,375 34%
Repairs & Maintenance 37,114 31,771 31,650 3,160 25,000 25,000 25,000 25,000 25,500 (6,650) -21%
Other Interfund Allocations 49,558 157,092 337,091 168,552 252,023 238,980 242,674 240,681 242,716 (85,068) -25%
Debt Service
Principal 16,105 31,067 48,442 18,973 46,343 42,727 43,020 23,593 4,673 (2,099) -4%
Interest & Fees 702 2,031 4,693 1,815 3,140 2,225 1,357 567 69 (1,553) -33%
Grants & Subsidies - - - - - - - - - - -
Insurance - - 500 - - - - - - (500) -100%
Other Services & Charges 14,403 9,599 46,490 40,546 19,300 19,300 19,300 19,300 19,686 (27,190) -58%
Transfers Out - - - - 158,943 158,943 158,943 158,943 158,943 158,943 -
Total Services & Charges 136,843 255,722 483,245 240,718 524,424 506,850 509,969 487,759 471,656 41,179 9%
Operating Expenditures 1,096,000 1,278,875 1,658,827 745,627 1,504,122 1,607,878 1,632,391 1,631,966 1,638,690 (154,705) -9%
Capital - - - - - - - - - - -
Total Expenditures 1,096,000 1,278,875 1,658,827 745,627 1,504,122 1,607,878 1,632,391 1,631,966 1,638,690 (154,705) -9%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Building Department's purpose is to promote safe occupancy for all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5 digit address
within St. Joseph County.
The Building Department is responsible for building and zoning administration. The Building Department issues all permits for construction, demolition, and occupancy; oversees signage and
buildings within the City of South Bend and St. Joseph County to ensure that they are constructed and maintained according to building and zoning codes. The Building Department issues and
monitors contractor registrations and licenses, and also reviews and enforces Design Review standards in the City of South Bend.
The Building Department receives revenue from…Contractor registrations and licenses, reviewing and enforcing Design Review standards, and all permits issued for construction, demolition,
occupancy and signage within the City of South Bend and St. Joseph County.
Revenue is expected to increase based on current trends.
The majority of the Building Department's expenses are for personnel costs, approximately 64% of the 2019 budget. Personnel costs decreased in 2019 because 2 positions are being moved from the
Building Department to the Department of Community Investment Fund (211) to establish City's own Planning Commission rather than relying on Area Plan Commission. The decrease in Fringe
Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates. 2020 includes the
addition of a Secretary V. Other expenses include vehicle capital lease payments, fuel and repairs, building rent and cleaning/maintenance, and supplies.
121
City of South Bend, Indiana 2019 Budget
Building Department
Accomplishments, Goals, Metrics
2018 Accomplishments & Outcomes
- Verifiable – fence, reconnect or roofing permit processed within three minutes
- Two new Building Inspectors (Plumbing and Structural)
- Five new Inspector certifications (CBO Legal, Plumbing Plans Examiner, Residential Plumbing, Residential, Electrical and HVAC Commercial)
- Transfer of ABZA duties to Area Plan – includes Ordinance enforcement so we can focus better on actual building issues
- Two Spanish speaking personnel – better service inclusion to community
2019 Department Goals & Metrics
Actual 2017 Est. 2018 Target 2019
Metric: Permit Processing Times <3min. <3min. <3.min
Metric: Plan Review Turnaround Time <48hrs. <48hrs. <48hrs.
Goal: Explore streamlining relevant zoning administrative fees into building fee structure
2019 Significant Changes/Challenges/Opportunities
-
-
Safe Community For Everyone
Goal: Increase attendance at national level building/flood meetings
2020 includes the addition of a Secretary V.
Credit Card POS station for office and limited online
Well-Governed & Administered City
Goal: Hire/train/rotate new staff into retirement positions
Goal: Credit Card POS station for office and limited online
Goal: Reduction in turnaround time for Plan Review notes and usable information from same.
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City of South Bend, Indiana 2019 Budget
FUND INFORMATION
123
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 39,362,139 39,568,076 40,719,333 22,404,587 41,142,970 39,654,400 40,050,944 40,451,453 40,855,968 423,637 1%
Other Taxes 4,287,028 4,433,581 4,544,341 1,967,075 4,146,140 4,143,959 4,143,959 4,143,959 4,143,959 (398,201) -9%
Grants/Intergovernmental 331,625 - 144,614 - 323,744 323,744 30,000 30,000 30,000 179,130 124%
Licenses & Permits 189,836 229,366 243,194 170,359 228,950 228,950 228,950 228,950 228,950 (14,244) -6%
Charges for Services 912,073 759,902 888,058 485,123 819,177 849,332 874,254 899,923 917,549 (68,881) -8%
Fines, Forfeitures, and Fees 14,711 8,919 15,120 7,149 8,620 8,620 8,620 8,620 8,620 (6,500) -43%
Interest Earnings 227,436 205,161 410,000 192,823 300,000 300,000 300,000 300,000 300,000 (110,000) -27%
Donations 330,000 330,000 944,802 - 1,365,000 1,365,000 1,365,000 1,365,000 1,365,000 420,198 44%
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 2,371,024 2,507,376 2,639,866 1,063,729 2,451,566 2,481,246 2,507,959 2,535,412 2,556,334 (188,300) -7%
Interfund Allocation Reimb 3,824,590 4,976,976 5,428,374 2,714,448 7,460,048 7,584,028 7,725,443 7,863,376 8,008,366 2,031,674 37%
Transfers In 3,673 - 428,423 - 120,000 - - - - (308,423) -72%
Total Revenue 56,474,519 59,227,689 62,738,612 32,171,535 64,707,205 63,280,269 63,576,118 64,167,683 64,755,736 1,968,593 3%
Expenditures by Dept
Mayor's Office 679,425 825,705 908,142 441,410 894,515 958,447 975,166 989,717 1,006,384 (13,627) -2%
City Clerk 375,008 468,303 573,553 262,559 526,263 573,822 584,310 592,768 602,457 (47,290) -8%
Common Council 481,079 471,079 670,013 281,634 626,668 713,788 717,960 719,548 722,977 (43,345) -6%
WNIT Contract 43,000 43,000 43,000 43,000 43,000 43,000 - - - - 0%
Admin & Finance 1,988,017 2,408,921 2,639,826 1,196,486 2,570,263 2,800,380 2,824,871 2,896,594 2,922,242 (69,563) -3%
Human Rights 349,157 404,887 447,133 201,062 385,706 411,118 418,239 424,551 431,454 (61,427) -14%
Morris Performing Arts Ctr 993,019 1,183,617 1,320,791 468,337 1,296,902 1,386,266 1,414,081 1,439,476 1,466,790 (23,889) -2%
Palais Royale Ballroom 427,467 495,908 541,428 186,613 461,187 490,449 500,264 509,779 519,718 (80,241) -15%
Legal Dept 976,457 1,080,233 1,200,973 513,920 1,279,018 1,360,153 1,386,787 1,385,705 1,411,735 78,045 6%
Engineering Dept 1,015,088 1,196,927 1,750,084 727,177 3,011,090 3,226,835 3,276,513 4,353,242 3,378,888 1,261,006 72%
Office of Sustainability - - - - 278,815 285,743 288,705 290,719 293,251 278,815 -
AmeriCorps Grant Program - - 366,188 - 433,117 450,298 453,305 456,371 459,498 66,929 18%
Police Dept 24,901,730 28,166,148 29,895,742 14,817,363 31,254,514 28,642,214 31,123,559 31,543,857 32,144,688 1,358,772 5%
Fire Dept 18,567,503 20,579,934 21,743,343 10,728,139 21,646,147 26,797,752 26,480,653 28,198,777 27,458,152 (97,196) 0%
Emerg Phone System 1,479,012 - - - - - - - - - -
311 Call Center 3,810 - - - - - - - - - -
Code Enforcement 202,504 - - - - - - - - - -
Total Expenditures 52,482,276 57,324,663 62,100,216 29,867,700 64,707,205 68,140,265 70,444,413 73,801,104 72,818,234 2,606,989 4%
Expenditures by Type
Personnel
Salaries & Wages 32,038,278 32,875,236 35,775,990 17,249,237 36,663,554 38,256,084 38,877,634 40,544,059 40,314,715 887,564 2%
Fringe Benefits 12,819,193 12,764,266 13,602,946 6,645,183 12,476,713 12,761,413 15,100,519 15,568,233 15,902,394 (1,126,233) -8%
Total Personnel 44,857,471 45,639,502 49,378,936 23,894,420 49,140,267 51,017,497 53,978,153 56,112,292 56,217,109 (238,669) 0%
Supplies 724,727 1,077,315 1,702,138 864,754 1,904,122 1,016,821 1,017,681 1,018,561 1,019,453 201,984 12%
Services & Charges
Professional Services 2,431,026 1,130,445 1,701,632 599,136 1,640,036 1,672,359 1,605,184 1,631,024 1,606,880 (61,596) -4%
Printing & Advertising 125,954 325,957 331,167 57,406 129,975 131,425 132,721 134,041 135,390 (201,192) -61%
Utilities 570,535 578,758 642,900 343,728 673,750 678,230 682,799 687,462 692,215 30,850 5%
Education & Training 124,042 117,982 158,740 86,542 143,110 144,270 144,433 143,600 143,769 (15,630) -10%
Travel 72,560 59,463 103,167 39,267 90,367 90,925 91,393 91,868 92,355 (12,800) -12%
Repairs & Maintenance 1,631,006 1,868,954 1,545,614 772,607 2,050,189 1,228,974 1,233,126 1,237,341 1,241,620 504,575 33%
Other Interfund Allocations 1,360,275 5,953,104 5,753,368 2,865,666 7,627,252 7,474,771 7,627,822 7,653,522 7,755,243 1,873,884 33%
Debt Service
Principal 28,425 171,736 253,852 83,113 156,589 153,613 145,906 4,583 4,675 (97,263) -38%
Interest & Fees 4,075 13,320 13,993 5,042 6,624 4,069 1,667 52 53 (7,369) -53%
Grants & Subsidies 3,525 4,606 21,000 14,760 40,000 40,000 40,000 40,000 40,000 19,000 90%
Other Services & Charges 346,152 383,523 461,181 240,759 481,872 496,453 510,977 525,562 540,206 20,691 4%
Transfers Out 202,504 - 500 500 608,052 3,975,558 3,216,945 4,505,278 3,313,030 607,552 121510%
Total Services & Charges 6,900,079 10,607,846 10,987,114 5,108,526 13,647,816 16,090,647 15,432,973 16,654,333 15,565,436 2,660,702 24%
Capital - - 32,028 - 15,000 15,300 15,606 15,918 16,236 (17,028) -53%
Total Expenditures 52,482,276 57,324,663 62,100,216 29,867,700 64,707,205 68,140,265 70,444,413 73,801,104 72,818,234 2,606,989 4%
Net Surplus / (Deficit) 3,992,243 1,903,025 638,396 2,303,835 - (4,859,997) (6,868,294) (9,633,421) (8,062,498)
Beginning Cash Balance 30,399,044 34,363,151 36,417,969 37,056,365 37,056,365 32,196,368 25,328,074 15,694,653 Cash Reserve
Cash Adjustments (28,136) 151,792 - - - - - -
Ending Cash Balance 34,363,151 36,417,969 37,056,365 37,056,365 32,196,368 25,328,074 15,694,653 7,632,155
Cash Reserves Target 18,368,797 20,063,632 21,735,076 22,647,522 23,849,093 24,655,544 25,830,386 25,486,382
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.
124
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Mayor's Office (0101)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 448,581 461,050 499,487 241,028 543,029 553,510 564,200 575,104 586,226 43,542 9%
Fringe Benefits 179,046 197,770 222,558 100,921 200,065 261,627 266,454 271,376 276,399 (22,493) -10%
Total Personnel 627,627 658,820 722,045 341,949 743,094 815,137 830,654 846,480 862,625 21,049 3%
Supplies 1,045 1,385 1,802 506 700 700 700 700 700 (1,102) -61%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 29,060 24,868 22,925 19,805 20,925 20,925 20,925 20,925 20,925 (2,000) -9%
Utilities - - - - - - - - - - -
Education & Training 1,924 2,816 5,800 3,525 1,800 1,800 1,800 1,800 1,800 (4,000) -69%
Travel 1,350 2,100 5,090 3,347 2,190 2,190 2,190 2,190 2,190 (2,900) -57%
Repairs & Maintenance 848 2,250 1,100 267 1,000 1,000 1,000 1,000 1,000 (100) -9%
Other Interfund Allocations 16,442 129,228 142,046 71,022 120,197 112,087 114,488 113,322 113,844 (21,849) -15%
Debt Service
Principal 425 1,075 3,608 532 1,165 1,251 108 - - (2,443) -68%
Interest & Fees 16 246 536 122 144 57 1 - - (392) -73%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 687 2,917 3,190 336 3,300 3,300 3,300 3,300 3,300 110 3%
Transfers Out - - - - - - - - - - -
Total Services & Charges 50,753 165,500 184,295 98,955 150,721 142,610 143,812 142,537 143,059 (33,574) -18%
Capital - - - - - - - - - - -
Total Expenditures 679,425 825,705 908,142 441,410 894,515 958,447 975,166 989,717 1,006,384 (13,627) -2%
Revenue
Charges for Services - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 610 110 3,153 - 100 100 100 100 100 (3,053) -97%
Total Revenue 610 110 3,153 - 100 100 100 100 100 (3,053) -97%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city.
This department is funded by property tax revenue collected in the General Fund. Other revenue is from the sale of City of South Bend merchandise such as t-shirts and pins.
Increase in personnel due to the addition of a full-time staff member to help with projects in the Mayor's office as well as city-wide programs. This position is offset by the removal of a part-time
position. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the
regular rates. The decrease in the interfund allocations is due to a change in the overall IT allocation which charged less IT overhead to the smaller departments.
Mayor Pete Buttigieg is the chief executive of the City of South Bend. The City’s thirty-second mayor, he was sworn into office
on January 1, 2012.
During his first term, Buttigieg introduced the 1,000 Homes in 1,000 Days initiative, which demolished or repaired abandoned
homes throughout South Bend. During his second term he constructed safer, more appealing “Smart Streets” as part of
downtown placemaking, and in 2017 announced the largest investment to parks and trails in the City’s history. Buttigieg has
improved transparency through an open data portal, increased performance through data-based decision-making, and
empowered local businesses through community investment.
Elected at the age of 29, Buttigieg has been profiled by the New York Times and was called “the most interesting mayor you’ve
never heard of” by the Washington Post. An officer in U.S. Navy Reserve from 2009-17, Buttigieg took a leave of absence to
serve in Afghanistan during a seven-month deployment in 2014, earning the Joint Service Commendation Medal for his
counterterrorism work.
A Rhodes Scholar, Buttigieg studied Philosophy, Politics, and Economics at Oxford and holds a bachelor’s degree in History
and Literature from Harvard. Buttigieg was born in South Bend and grew up in the Northwest Side and North Shore Triangle
neighborhoods. He attended St. Joseph High School in South Bend. An active musician, Buttigieg plays piano and guitar, and
has performed with the South Bend Symphony Orchestra. He lives in the same neighborhood where he grew up and is
restoring a formerly vacant home there.
Buttigieg is past President of the Indiana Urban Mayors Caucus and the Northern Indiana Mayors Roundtable, and serves on
the boards of the Truman National Security Project and the United States Conference of Mayors. In 2015 he received the New
Frontier Award from the John F. Kennedy Library Foundation and the Harvard University Institute of Politics, and in 2016 he
won the U.S. Department of Transportation Mayors’ Challenge Pedestrian and Bicycle Awards for the City’s work on Smart
Streets.
Mayor Pete Buttigieg
125
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
City Clerk (0201)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 216,104 230,476 255,384 123,589 273,873 279,140 284,513 289,994 295,583 18,489 7%
Fringe Benefits 82,138 95,443 118,630 50,065 97,076 143,545 146,307 149,127 152,002 (21,554) -18%
Total Personnel 298,242 325,919 374,014 173,654 370,949 422,685 430,820 439,121 447,585 (3,065) -1%
Supplies 6,702 5,627 13,507 2,692 6,800 6,800 6,800 6,800 6,800 (6,707) -50%
Services & Charges
Professional Services 30,069 32,147 35,506 18,097 27,987 28,547 29,118 29,700 30,294 (7,519) -21%
Printing & Advertising 22,163 21,356 32,610 12,457 24,150 24,150 24,150 24,150 24,150 (8,460) -26%
Utilities - - - - - - - - - - -
Education & Training 3,449 2,970 6,300 3,233 3,000 3,060 3,121 3,184 3,247 (3,300) -52%
Travel 1,945 1,509 2,550 528 6,950 7,089 7,231 7,375 7,523 4,400 173%
Repairs & Maintenance 5,937 15,075 14,000 5,000 5,000 5,000 5,000 5,000 5,000 (9,000) -64%
Other Interfund Allocations 4,332 61,008 90,906 45,456 76,327 71,339 72,865 72,179 72,543 (14,579) -16%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 2,169 2,692 4,160 1,442 5,100 5,152 5,205 5,259 5,315 940 23%
Transfers Out - - - - - - - - - - -
Total Services & Charges 70,064 136,758 186,032 86,214 148,514 144,337 146,690 146,847 148,072 (37,518) -20%
Capital - - - - - - - - - - -
Total Expenditures 375,008 468,303 573,553 262,559 526,263 573,822 584,310 592,768 602,457 (47,290) -8%
Revenue
Charges for Services - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
We ensure the integrity and accuracy of City records, and liaise between the Common Council,
City Administration and South Bend residents fostering relationships and common ground.
We accomplish our mission by:
- Serving as a responsible steward of information and historical artifacts
- Empowering the community to engage
- Supporting open and transparent government
- Striving for the highest degree of excellence in customer service
This department is funded by property tax revenue collected in the General Fund.
*Requesting a salary increase for Chief Deputy Clerk to reflect work load and responsibility
additions from $51,709 to a cap of $56,809.
*Requesting a salary increase for Ordinance Violations Bureau Clerk to reflect work load and
responsibility additions from $42,910 to a cap of $46,910.
*2% increase for Clerk and Clerk’s Office Staff (Raises will be offset by additional revenues and
savings from cutting inefficiencies in other processes and line items.)
*Continue to upgrade technology finding innovative cost efficient solutions; streamlining and
integration between departments and other government entities, QR Codes, Electronic Law
Books, etc.
*New parking enforcement equipment and software in real time
*Interdepartmental/public electronic filings and document management with legal electronic
signatures and an online payment option
*Expand Amnesty Day to cover Ordinance Violation citations/ Continue to increase
collections revenue (third year of BMV access)
*Continual development of the Clerk's office SOPs and cross-training employees; education on
media, retention, open-door laws, and incorporate active shooter protocols
*Continue inclusive transparency efforts to increase community awareness and engagement
through ensuring ADA compliance of all offsite Council meetings, providing government
tours, and in continuing to build upon a comprehensive internship program
Clerk Kareemah Fowler
City Clerk Kareemah Fowler is responsible for a myriad of activities, but is primarily
responsible for supporting the City’s goal of open and transparent government.
In an historical feat, Clerk Fowler was elected South Bend’s 22nd City Clerk in 2015
making her the first minority in St. Joseph County to fill a full-time executive office.
Clerk Fowler is a Level II Assessor-Appraiser, and certified member of both the
International Institute of Municipal Clerk-Treasurers and the Municipal League of Clerks
and Treasurers.
City Clerk Kareemah Fowler is also a recent nominee to the prestigious Emerging Leaders
Project, an Indiana Election delegate and a graduate of the Michiana Chamber of
Commerce’s Leadership Program Class XLI.
126
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Common Council (0301)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 209,705 171,638 211,539 88,641 218,200 222,564 222,564 222,564 222,564 6,661 3%
Fringe Benefits 77,696 119,581 154,752 60,335 111,880 195,378 198,481 201,646 204,874 (42,872) -28%
Total Personnel 287,401 291,220 366,291 148,975 330,080 417,942 421,045 424,210 427,438 (36,211) -10%
Supplies 6,756 2,792 16,707 6,321 6,375 6,200 6,200 6,200 6,200 (10,332) -62%
Services & Charges
Professional Services 157,960 75,582 159,166 72,896 208,131 210,694 210,694 210,694 210,694 48,965 31%
Printing & Advertising 3,643 5,255 12,969 3,587 9,000 9,180 9,180 9,180 9,180 (3,969) -31%
Utilities - - - - - - - - - - -
Education & Training 678 1,664 1,000 465 1,000 2,000 2,000 1,000 1,000 - 0%
Travel 2,198 1,577 4,150 242 5,000 5,100 5,100 5,100 5,100 850 20%
Repairs & Maintenance 8,299 42,909 34,051 16,591 4,750 4,845 4,845 4,845 4,845 (29,301) -86%
Other Interfund Allocations 9,338 46,068 62,134 31,062 56,532 51,911 52,980 52,403 52,604 (5,602) -9%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 4,805 4,011 13,545 1,495 5,800 5,916 5,916 5,916 5,916 (7,745) -57%
Transfers Out - - - - - - - - - - -
Total Services & Charges 186,923 177,067 287,015 126,337 290,213 289,646 290,715 289,138 289,339 3,198 1%
Capital - - - - - - - - - - -
Total Expenditures 481,079 471,079 670,013 281,634 626,668 713,788 717,960 719,548 722,977 (43,345) -6%
Revenue
Charges for Services - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest priority.
This department is funded by property tax revenue collected in the General Fund.
New for 2019, an additional $25,000 is budgeted for professional services for an outside financial advisor. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per
employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
127
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
WNIT Contract (0302)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - - - - - - - - - -
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 - - - - - - - - - - -
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. Historically, this was part of the Common Council's budget. In 2015, the Council requested that it be separated from their budget.
This department is funded by property tax revenue collected in the General Fund.
128
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Administration & Finance (0401)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 1,286,000 1,433,388 1,583,515 756,349 1,642,180 1,671,667 1,704,648 1,738,288 1,772,603 58,665 4%
Fringe Benefits 499,786 571,251 696,935 286,674 570,981 756,910 771,876 787,144 802,716 (125,954) -18%
Total Personnel 1,785,786 2,004,639 2,280,450 1,043,022 2,213,161 2,428,577 2,476,524 2,525,432 2,575,319 (67,289) -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 74,200 30,337 46,000 75,000 50,000 75,000 50,000 (28,200) -38%
Printing & Advertising 878 780 976 536 900 900 900 900 900 (76) -8%
Utilities - - - - - - - - - - -
Education & Training 18,241 11,980 9,080 656 11,110 11,110 11,110 11,110 11,110 2,030 22%
Travel 8,791 11,212 9,378 269 10,000 10,000 10,000 10,000 10,000 622 7%
Repairs & Maintenance 9,900 6,968 3,690 1,500 - - - - - (3,690) -100%
Other Interfund Allocations 34,307 233,760 196,753 98,376 228,287 213,989 218,038 215,853 216,614 31,534 16%
Debt Service
Principal 4,303 4,487 8,168 2,344 2,295 2,429 - - - (5,873) -72%
Interest & Fees 2,165 589 1,052 195 211 76 - - - (841) -80%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 32,787 32,018 32,049 12,762 34,799 34,799 34,799 34,799 34,799 2,750 9%
Transfers Out - - 500 500 - - - - - (500) -100%
Total Services & Charges 180,036 380,400 335,846 147,475 333,602 348,303 324,847 347,662 323,423 (2,244) -1%
Capital - - - - - - - - - - -
Total Expenditures 1,988,017 2,408,921 2,639,826 1,196,486 2,570,263 2,800,380 2,824,871 2,896,594 2,922,242 (69,563) -3%
Revenue
Charges for Services - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 16,700 12,600 18,697 12,801 18,000 18,000 18,000 18,000 18,000 (697) -4%
Total Revenue 16,700 12,600 18,697 12,801 18,000 18,000 18,000 18,000 18,000 (697) -4%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
City offices located in the County-City Building include:
- Administration & Finance
- Human Resources
- Mayor's Office
- City Clerk
- Common Council
- Legal Department
- Code Enforcement
- Engineering Department
- Department of Community
Investment
- Innovation & Technology
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.
This department is funded by property tax revenue collected in the General Fund. Other Revenue is derived from a rebate.
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 Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Allocations increased due to additional IT costs for various software programs and new employee computer expenses.
County-City Building
The County-City Building is located in downtown South Bend. It is home to
offices for both St. Joseph County and the City of South Bend.
129
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Morris Performing Arts Center (0404)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 484,775 301,975 460,147 183,583 553,202 564,266 575,551 587,062 598,804 93,055 20%
Fringe Benefits 235,988 147,359 232,858 94,632 213,595 289,927 295,684 301,552 307,540 (19,263) -8%
Total Personnel 720,763 449,335 693,005 278,215 766,797 854,193 871,235 888,614 906,344 73,792 11%
Supplies 13,869 3,800 29,796 7,483 23,600 24,072 24,552 25,043 25,545 (6,196) -21%
Services & Charges
Professional Services - - - - 10,000 10,200 10,404 10,612 10,824 10,000 -
Printing & Advertising 30,081 181,616 172,990 16,080 42,000 42,840 43,697 44,570 45,462 (130,990) -76%
Utilities 113,560 101,807 126,650 54,016 130,000 132,600 135,252 137,958 140,716 3,350 3%
Education & Training 4,224 1,394 6,000 810 4,500 4,590 4,682 4,775 4,871 (1,500) -25%
Travel 11,628 6,926 16,450 660 13,950 14,229 14,514 14,804 15,100 (2,500) -15%
Repairs & Maintenance 51,699 239,203 82,496 16,982 53,000 54,060 55,141 56,244 57,369 (29,496) -36%
Other Interfund Allocations 38,220 192,120 179,604 89,802 240,405 236,579 241,442 243,431 246,866 60,801 34%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 8,975 7,417 13,800 4,290 12,650 12,903 13,162 13,425 13,693 (1,150) -8%
Transfers Out - - - - - - - - - - -
Total Services & Charges 258,386 730,483 597,990 182,639 506,505 508,001 518,294 525,819 534,901 (91,485) -15%
Capital - - - - - - - - - - -
Total Expenditures 993,019 1,183,617 1,320,791 468,337 1,296,902 1,386,266 1,414,081 1,439,476 1,466,790 (23,889) -2%
Revenue
Charges for Services 611,613 423,573 492,700 352,872 536,500 550,905 567,432 584,455 596,144 43,800 9%
Donations - - - - - - - - - - -
Other Income 814,028 603,768 592,262 395,183 637,000 660,240 680,047 700,449 714,458 44,738 8%
Total Revenue 1,425,641 1,027,341 1,084,962 748,055 1,173,500 1,211,145 1,247,479 1,284,903 1,310,601 88,538 8%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This department accounts for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. It provides improved quality of life to the City
citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues.
This department is funded by property tax revenue collected in the General Fund and from charges for services including facility rental, concessions, ticket handling fees, and more.
There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (101), $1.00 deposited into Morris/Palais Self-Promotion Fund (274), and $1.00 deposited into Morris PAC
Capital Fund (416).
The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Maintenance and marketing positions for the Morris (Custodian, Director of Marketing & Promotions, Manager - Facility Operations, Manager - Interactive Marketing, and Manager - Facility Operations)
were originally budgeted in the Parks & Recreation Fund (201) for 2018, but were moved back to the Morris during 2018. In 2019, the General Manager-Venues position will be paid out of the Century
Center Operations Fund (670) and allocated back to the Morris at 50% (cost of wages & benefits). This expense is part of Other Interfund Allocations.
130
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Palais Royale Ballroom (0405)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 165,714 75,828 143,386 60,999 108,069 110,230 112,435 114,683 116,977 (35,317) -25%
Fringe Benefits 75,786 46,660 92,432 41,420 53,957 76,533 78,049 79,596 81,177 (38,475) -42%
Total Personnel 241,500 122,488 235,818 102,419 162,026 186,763 190,484 194,279 198,154 (73,792) -31%
Supplies 12,570 1,024 23,014 2,065 13,600 13,872 14,148 14,433 14,719 (9,414) -41%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 37,462 89,691 81,197 4,516 21,500 21,930 22,369 22,816 23,273 (59,697) -74%
Utilities 71,590 72,345 92,000 48,797 94,000 95,880 97,797 99,754 101,749 2,000 2%
Education & Training 349 - 1,400 - 500 510 520 531 541 (900) -64%
Travel 1,200 - -- 2,000 2,040 2,081 2,122 2,165 2,000 -
Repairs & Maintenance 49,393 180,654 60,509 13,825 101,500 103,530 105,601 107,713 109,867 40,991 68%
Other Interfund Allocations 11,940 29,268 29,690 14,844 48,511 48,023 49,006 49,508 50,255 18,821 63%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 1,463 438 2,800 147 2,550 2,601 2,652 2,705 2,759 (250) -9%
Transfers Out - - - - - - - - - - -
Total Services & Charges 173,397 372,396 267,596 82,129 270,561 274,514 280,026 285,149 290,609 2,965 1%
Capital - - 15,000 - 15,000 15,300 15,606 15,918 16,236 - 0%
Total Expenditures 427,467 495,908 541,428 186,613 461,187 490,449 500,264 509,779 519,718 (80,241) -15%
Revenue
Charges for Services 297,475 320,798 374,572 122,744 264,072 279,822 288,217 296,863 302,800 (110,500) -30%
Donations - - - - - - - - - - -
Other Income 29,210 25,611 25,916 10,231 26,650 27,118 27,932 28,770 29,345 734 3%
Total Revenue 326,684 346,409 400,488 132,975 290,722 306,940 316,148 325,633 332,145 (109,766) -27%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This department accounts for the operating expenses of the Palais Royale, a premier
banquet/meeting facility. It provides exquisite food and beverage catering service, for both
social events and business events, and supports South Bend's downtown economy. The Palais
Royale is distinguished by its history and ambiance.
This department is funded by property tax revenue collected in the General Fund and from
charges for services including concessions.
A maintenance position for the Palais (Manager - Assistant Facility Operations) was originally
budgeted in the Parks & Recreation Fund (201) for 2018, but was moved back to the Palais
during 2018. The decrease in Fringe Benefits is due to a one-time break in the health insurance
cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase
back to the regular rates.
131
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Legal Department (0501)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 689,144 650,785 758,639 335,361 866,473 883,202 900,266 917,671 935,424 107,834 14%
Fringe Benefits 248,713 245,188 323,364 126,402 278,276 346,208 352,959 359,841 366,865 (45,088) -14%
Total Personnel 937,857 895,974 1,082,003 461,763 1,144,749 1,229,410 1,253,225 1,277,512 1,302,289 62,746 6%
Supplies 1,184 9,142 3,626 1,251 3,450 3,450 3,550 3,650 3,750 (176) -5%
Services & Charges
Professional Services 172 45,552 2,550 270 2,550 2,550 2,600 2,650 2,700 - 0%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 4,173 6,251 8,120 2,913 10,000 10,000 10,000 10,000 10,000 1,880 23%
Travel 47 226 3,450 33 3,450 3,450 3,450 3,450 3,450 - 0%
Repairs & Maintenance 1,633 1,620 3,320 - - - - - - (3,320) -100%
Other Interfund Allocations 11,695 104,196 78,152 39,072 96,719 92,663 94,782 68,693 69,209 18,567 24%
Debt Service
Principal 1,163 1,226 1,232 - - - - - - (1,232) -100%
Interest & Fees 108 45 40 - - - - - - (40) -100%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 18,426 16,001 18,480 8,619 18,100 18,630 19,180 19,750 20,337 (380) -2%
Transfers Out - - - - - - - - - - -
Total Services & Charges 37,416 175,117 115,344 50,907 130,819 127,293 130,012 104,543 105,696 15,475 13%
Capital - - - - - - - - - - -
Total Expenditures 976,457 1,080,233 1,200,973 513,920 1,279,018 1,360,153 1,386,787 1,385,705 1,411,735 78,045 6%
Revenue
Charges for Services - - - - - - - - - - -
Interfund Allocation Reimb - - - - 54,689 58,537 59,708 60,902 62,120 54,689 -
Other Income 76,486 75,984 76,895 38,128 78,423 79,991 81,591 83,223 84,887 1,528 2%
Total Revenue 76,486 75,984 76,895 38,128 133,112 138,528 141,299 144,125 147,007 56,217 73%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled staff, efficiently and cost
effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City.
The largest percentage change in the Legal Department's budget is an increase of over 1,000% for insurance allocations. Also, an administrative change in how Admin and Finance is handling salaries
shared by separate funds has resulted in a perceived percentage increase in the Salaries budget, but this is offset by the 77% increase in the Revenues budget. The decrease in Fringe Benefits is due to a one-
time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates. The increase in subscriptions is due to an
annual increase incorporated into some of our standing contracts, for which low market rates were negotiated and are considered very cost-effective. There are no other major changes in the department's
budget.
This department is funded by property tax revenue collected in the General Fund. This department also collects a reimbursement for legal services to other city departments.
The St. Joseph County Courthouse is located in downtown South Bend and is attached to the County-City Building.
132
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Engineering Department (0602)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 495,042 541,662 697,101 315,259 1,807,736 1,841,014 1,874,957 2,864,579 1,944,894 1,110,635 159%
Fringe Benefits 168,831 189,958 239,683 117,868 558,778 763,721 778,218 866,062 808,090 319,095 133%
Total Personnel 663,874 731,620 936,784 433,127 2,366,514 2,604,735 2,653,175 3,730,641 2,752,984 1,429,730 153%
Supplies 53,808 24,223 28,630 9,156 24,450 24,450 24,450 24,450 24,450 (4,180) -15%
Services & Charges
Professional Services 138,698 116,007 322,559 42,009 150,000 150,000 150,000 150,000 150,000 (172,559) -53%
Printing & Advertising 2,629 400 7,000 363 7,000 7,000 7,000 7,000 7,000 - 0%
Utilities - - - - - - - - - - -
Education & Training 15,977 8,359 24,500 21,482 21,000 21,000 21,000 21,000 21,000 (3,500) -14%
Travel 12,304 16,212 14,900 8,272 14,900 14,900 14,900 14,900 14,900 - 0%
Repairs & Maintenance 33,018 7,763 22,545 16,819 27,500 27,500 28,500 29,500 30,500 4,955 22%
Other Interfund Allocations 61,792 254,496 346,632 172,314 365,366 346,986 353,629 351,801 354,011 18,734 5%
Debt Service
Principal 17,796 28,092 24,844 10,509 14,637 10,755 4,493 4,583 4,675 (10,207) -41%
Interest & Fees 1,029 1,135 1,365 374 408 194 51 52 53 (957) -70%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 14,164 8,620 20,325 12,754 19,315 19,315 19,315 19,315 19,315 (1,010) -5%
Transfers Out - - - - - - - - - - -
Total Services & Charges 297,406 441,084 784,670 284,895 620,126 597,650 598,888 598,151 601,454 (164,544) -21%
Capital - - - - - - - - - - -
Total Expenditures 1,015,088 1,196,927 1,750,084 727,177 3,011,090 3,226,835 3,276,513 4,353,242 3,378,888 1,261,006 72%
Revenue
Licenses & Permits 35,583 107,503 120,000 66,938 120,000 120,000 120,000 120,000 120,000 - 0%
Charges for Services 3,000 10,377 13,500 6,625 12,000 12,000 12,000 12,000 12,000 (1,500) -11%
Other Income 39,256 157,210 220,357 21,914 226,243 230,647 235,139 239,721 244,394 5,886 3%
Interfund Allocation Reimb - - - - 1,400,059 1,428,060 1,456,621 1,485,753 1,515,468 1,400,059 -
Total Revenue 77,839 275,090 353,857 95,477 1,758,302 1,790,707 1,823,760 1,857,474 1,891,862 1,404,445 397%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Engineering Department oversees the design and execution of the City's construction projects.
This department is funded by property tax revenue collected in the General Fund and charges for engineering services. In 2019 payroll charges for Engineering staff will be changed from allocating a
percentage of wages to each Public Works Department, to an allocation based reimbursement to Engineering. As a result of this change revenue has increased by $1,460,308.
Overall, the 2019 expenditures for Engineering have increased. As noted in the "Explanation of Revenue Sources" above, reimbursement for payroll changed from charging each Public Works
Department a percentage of individual payroll cost. In 2019, Engineering will pay for the wages and benefits of all City engineers and will be reimbursed by the other departments as an allocation,
therefore increasing both revenue and expenses. Using the 2019 expenditure budget of $3,011,090 less the payroll allocation reimbursement of $1,460,308 this equals the effective operating budget of
$1,611,031 for 2019. This represents an 8% decrease for the 2019 budgeted expenditures compared to 2018.
2019 Engineering Projects
133
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Office of Sustainability (0616)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages - - - - 98,302 99,925 101,580 103,269 104,991 98,302 -
Fringe Benefits - - - - 27,772 35,360 36,020 36,694 37,382 27,772 -
Total Personnel - - - - 126,074 135,285 137,600 139,963 142,373 126,074 -
Supplies - - - - 22,300 22,300 22,300 22,300 22,300 22,300 -
Services & Charges
Professional Services - - - - 85,000 85,000 85,000 85,000 85,000 85,000 -
Printing & Advertising - - - - 500 500 500 500 500 500 -
Utilities - - - - - - - - - - -
Education & Training - - - - 2,800 2,800 2,800 2,800 2,800 2,800 -
Travel - - - - 6,374 6,374 6,374 6,374 6,374 6,374 -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - 32,367 30,084 30,731 30,382 30,504 32,367 -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - 3,400 3,400 3,400 3,400 3,400 3,400 -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - - - 130,441 128,158 128,805 128,456 128,578 130,441 -
Capital - - - - - - - - - - -
Total Expenditures - - - - 278,815 285,743 288,705 290,719 293,251 278,815 -
Revenue
Charges for Services - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - 69,005 - - - - - - (69,005) -100%
Total Revenue - - 69,005 - - - - - - (69,005) -100%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This department is funded by property tax revenue collected in the General Fund. The Office of Sustainability also receives revenue from grants and energy rebates.
This division was previously accounted for in the Central Services Fund (222) with a total budget in 2018 of $350,000. Notable changes for the 2019 budget is the reduction of one employee, which reduces
Personnel Costs from $213,194 in 2018 to $132,939 in 2019 (net reduction of $80,255 or -37.6%). Supply costs increased from $12,530 in 2018 to $22,300 in 2019, with a net increase of $9,770. Contractual
expenditures were $124,276 in 2018 and are $130,441 for 2019, for a net increase of $6,165. Overall the 2019 budget decreased by $64,320 or 18.4%.
The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city
government and the public. The Office of Sustainability is a division of Public Works.
Goals:
- Create a culture of sustainability as “business as usual” across all municipal operations
- Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents
- Prepare for impacts of climate change in the community
- Reduce the community’s greenhouse gas emissions
In 2018, the Office of Sustainability:
- Intervened in I&M Rate Case, successfully limiting impact to South Bend residents, catalyzing new programs for low-income customers, and
garnering funding for economic development.
- Installed the first public electric vehicle charging station in South Bend and hosted an electric vehicle ride n’ drive educational event.
- Committed to Global Covenant of Mayors for Climate and Energy.
- Provided state, regional, and local leadership and technical assistance on climate, waste, and sustainability.
134
City of South Bend, Indiana 2019 Budget
Combined Historical Budget
Office of Sustainability
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Historical Expenditures by Fund
Central Services Fund (222) 277,418 256,633 380,560 152,803 - - - - - (380,560) -100%
General Fund (101)- - - - 278,815 285,743 288,705 290,719 293,251 278,815 -
Total Expenditures 277,418 256,633 380,560 152,803 278,815 285,743 288,705 290,719 293,251 (380,560) -100%
Expenditures by Type
Personnel
Salaries & Wages 110,736 145,032 165,254 75,698 98,302 99,925 101,580 103,269 104,991 (66,952) -41%
Fringe Benefits 40,171 57,548 64,180 30,230 27,772 35,360 36,020 36,694 37,382 (36,408) -57%
Total Personnel 150,907 202,580 229,434 105,928 126,074 135,285 137,600 139,963 142,373 (103,360) -45%
Supplies 1,256 143 13,816 1 22,300 22,300 22,300 22,300 22,300 8,484 61%
Services & Charges
Professional Services 49,997 16,130 48,125 10,000 85,000 85,000 85,000 85,000 85,000 36,875 77%
Printing & Advertising - 205 638 184 500 500 500 500 500 (138) -22%
Utilities - -- - - - - - - - -
Education & Training 229 1,345 4,551 1,805 2,800 2,800 2,800 2,800 2,800 (1,751) -38%
Travel 850 2,138 3,349 91 6,374 6,374 6,374 6,374 6,374 3,025 90%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations 13,572 33,396 58,667 29,328 32,367 30,084 30,731 30,382 30,504 (26,300) -45%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies 59,499 - 19,460 5,320 - - - - - (19,460) -100%
Other Services & Charges 1,109 696 2,520 145 3,400 3,400 3,400 3,400 3,400 880 35%
Transfers Out - - - - - - - - - - -
Total Services & Charges 125,255 53,911 137,310 46,873 130,441 128,158 128,805 128,456 128,578 (6,869) -5%
Capital - - - - - - - - - - -
Total Expenditures 277,418 256,633 380,560 152,803 278,815 285,743 288,705 290,719 293,251 (101,745) -27%
135
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
AmeriCorps Grant Program (0628)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages - - 47,500 - 95,000 96,900 98,838 100,815 102,831 47,500 100%
Fringe Benefits - - 37,675 - 40,066 55,347 56,412 57,497 58,604 2,391 6%
Total Personnel - - 85,175 - 135,066 152,247 155,250 158,312 161,435 49,891 59%
Supplies - - 72,420 - 56,590 56,590 56,594 56,598 56,602 (15,830) -22%
Services & Charges
Professional Services - - 196,500 - 228,368 228,368 228,368 228,368 228,368 31,868 16%
Printing & Advertising - - - - 1,000 1,000 1,000 1,000 1,000 1,000 -
Utilities - - - - - - - - - - -
Education & Training - - 4,900 - 4,900 4,900 4,900 4,900 4,900 - 0%
Travel - - 4,853 - 4,853 4,853 4,853 4,853 4,853 - 0%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - 2,340 - 2,340 2,340 2,340 2,340 2,340 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 208,593 - 241,461 241,461 241,461 241,461 241,461 32,868 16%
Capital - - - - - - - - - - -
Total Expenditures - - 366,188 - 433,117 450,298 453,305 456,371 459,498 66,929 18%
Revenue
Grants/Intergovernmental - - - - 149,130 149,130 - - - 149,130 -
Other Income - - - - - - - - - - -
Transfers In - - - - 120,000 - - - - 120,000 -
Total Revenue - - - - 269,130 149,130 - - - 269,130 -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps members. This is a
division of Public Works and works directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues.
- Hold public workshops and education events.
This department is funded by property tax revenue collected in the General Fund and the AmeriCorps grant.
The 2019 budget reflects an overall increase of $80,662 (22%) over 2018 budget. The majority of this increase is due to an increase in personnel of $63,264 to cover wages and health insurance. Supplies have
decreased $15,830 with a reduction in computer supplies of $14,000 and reduction in office supplies of $1,500. Contractual Services have increased $32,868 largely due to an increase in "Other Professional
Services" of $31,868 to cover Member Living Allowance, Health Care, and Corporate Administration charges.
What is AmeriCorps?
- AmeriCorps is a network of national service programs, made up of three primary programs that each take a
different approach to improving lives and fostering civic engagement.
- Members commit their time to address critical community needs like increasing academic achievement,
mentoring youth, fighting poverty, and preparing for disasters.
- AmeriCorps help communities recover from damage caused by natural and other disasters, as well as, assist to
build affordable housing units for families to increase economic opportunity for those living in poverty.
136
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Police Department (0801)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 16,002,200 16,455,717 17,809,976 8,727,884 17,636,092 18,255,360 18,515,393 18,858,094 19,207,650 (173,884) -1%
Fringe Benefits 6,354,617 6,227,465 6,331,673 3,159,915 5,812,652 4,070,830 6,191,959 6,361,966 6,537,615 (519,021) -8%
Total Personnel 22,356,817 22,683,182 24,141,649 11,887,799 23,448,744 22,326,190 24,707,352 25,220,060 25,745,265 (692,905) -3%
Supplies 238,367 715,477 971,557 553,166 1,106,298 372,700 372,700 372,700 372,700 134,741 14%
Services & Charges
Professional Services 283,738 453,301 551,700 355,247 615,000 615,000 615,000 615,000 615,000 63,300 11%
Printing & Advertising - - - - - - - - - - -
Utilities 190,909 173,697 195,250 88,839 214,750 214,750 214,750 214,750 214,750 19,500 10%
Education & Training (935) - 6,500 4,785 - - - - - (6,500) -100%
Travel (7) - 1,700 1,433 200 200 200 200 200 (1,500) -88%
Repairs & Maintenance 854,618 505,480 414,147 148,468 1,041,239 336,839 336,839 336,839 336,839 627,092 151%
Other Interfund Allocations 770,892 3,238,764 3,060,248 1,520,118 4,333,272 4,270,457 4,358,140 4,396,150 4,459,276 1,273,024 42%
Debt Service
Principal 4,738 136,856 216,000 69,728 138,492 139,178 141,305 - - (77,508) -36%
Interest & Fees 757 11,304 11,000 4,352 5,861 3,742 1,615 - - (5,139) -47%
Grants & Subsidies 3,525 4,606 21,000 14,760 40,000 40,000 40,000 40,000 40,000 19,000 90%
Other Services & Charges 198,312 243,481 287,963 168,668 310,658 323,158 335,658 348,158 360,658 22,695 8%
Transfers Out - - - - - - - - - - -
Total Services & Charges 2,306,547 4,767,489 4,765,508 2,376,398 6,699,472 5,943,324 6,043,507 5,951,097 6,026,723 1,933,964 41%
Capital - - 17,028 - - - - - - (17,028) -100%
Total Expenditures 24,901,730 28,166,148 29,895,742 14,817,363 31,254,514 28,642,214 31,123,559 31,543,857 32,144,688 1,358,772 5%
Revenue
Charges for Services - - - - - - - - - - -
Donations - - 7,500 - 7,500 7,500 7,500 7,500 7,500 - 0%
Other Income 355,298 657,013 599,371 59,962 530,950 530,950 530,950 530,950 530,950 (68,421) -11%
Total Revenue 355,298 657,013 606,871 59,962 538,450 538,450 538,450 538,450 538,450 (68,421) -11%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
MISSION: The South Bend Police Department works to safeguard the lives and property of the people we serve, to reduce the incidence and fear of crime, and to resolve problems among residents. The
Department, in partnership with our community, strives to protect the life, property, and the personal liberties of all individuals. We believe that the overall quality of life for all residents will improve
through the deterrence of criminal activity and an understanding of the diversity of cultures within this community. We also work to build and sustain community-police relationships to advance a culture
of trust and inclusion. VISION: To constantly strive for excellence in the quality of police service to help ensure a safe community for everyone.
This department is funded by property tax revenue collected in the General Fund. The department also receives reimbursement for officers working at various events.
Staffing expense changes include the request for two additional positions: Manager/Director of Purchasing & Logistics and Police Crime Intelligence Analyst (Social Media). The was a reduction on 5
budgeted officers to reflect the correct staffing levels. Overtime hourly rate increase by 25% due to the new rate calculation rules.
Supplies budget decreased due to the body-worn camera project that was completed in 2018.
Services increased mostly due to the interfund allocations for liability insurance and IT increasing. The IT allocation increased due to additional software being used by the Police Department and all
software are included in the IT allocation. The liability insurance allocation increased due to liability insurance had been offset in prior years and the full amount of the liability insurance is now reflected
in the current budget. Professional Services increased due to additional cell data needs for the body-worn cameras. Debt Service decreased due to fewer leases being funded through the General Fund.
Several police car leases funded by the General Fund will be fully paid off in 2021.
137
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Fire Department (0901)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 11,839,493 12,351,075 13,103,291 6,314,943 12,608,788 13,462,427 13,703,476 13,949,322 14,200,085 (494,503) -4%
Fringe Benefits 4,814,799 4,844,938 5,047,371 2,569,970 4,446,107 5,677,644 5,838,039 6,003,957 6,175,610 (601,264) -12%
Total Personnel 16,654,292 17,196,014 18,150,662 8,884,913 17,054,895 19,140,071 19,541,515 19,953,279 20,375,695 (1,095,767) -6%
Supplies 365,402 289,404 516,512 275,440 615,422 461,150 461,150 461,150 461,150 98,910 19%
Services & Charges
Professional Services 229,714 286,250 316,451 37,279 224,000 224,000 224,000 224,000 224,000 (92,451) -29%
Printing & Advertising 37 1,992 500 62 3,000 3,000 3,000 3,000 3,000 2,500 500%
Utilities 194,476 230,909 229,000 152,077 235,000 235,000 235,000 235,000 235,000 6,000 3%
Education & Training 75,097 82,549 82,640 47,212 80,000 80,000 80,000 80,000 80,000 (2,640) -3%
Travel 30,743 18,996 39,600 24,067 20,500 20,500 20,500 20,500 20,500 (19,100) -48%
Repairs & Maintenance 605,844 858,151 898,981 547,395 807,000 687,000 687,000 687,000 687,000 (91,981) -10%
Other Interfund Allocations 395,028 1,599,252 1,498,972 749,484 1,979,778 1,952,973 1,993,043 2,011,070 2,040,277 480,806 32%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 16,870 16,417 10,025 10,209 18,500 18,500 18,500 18,500 18,500 8,475 85%
Transfers Out - - - - 608,052 3,975,558 3,216,945 4,505,278 3,313,030 608,052 -
Total Services & Charges 1,547,809 3,094,516 3,076,169 1,567,786 3,975,830 7,196,531 6,477,988 7,784,348 6,621,307 899,661 29%
Capital - - - - - - - - - - -
Total Expenditures 18,567,503 20,579,934 21,743,343 10,728,139 21,646,147 26,797,752 26,480,653 28,198,777 27,458,152 (97,196) 0%
Revenue
Charges for Services 239 25 500 - 500 500 500 500 500 - 0%
Grants/Intergovernmental - - 144,614 - 144,614 144,614 - - - - 0%
Donations - - - - - - - - - - -
Other Income 19,219 42,382 6,570 1,705 1,000 1,000 1,000 1,000 1,000 (5,570) -85%
Total Revenue 19,458 42,407 151,684 1,705 146,114 146,114 1,500 1,500 1,500 (5,570) -4%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property through education, response, and dynamic outreach. The
objective of the South Bend Fire Department is to provide rapid and efficient response to emergency medical incidents, fires, hazardous materials incidents, and complex rescue situations in order to
safeguard the life and property of our citizens. This requires planning and development of response capabilities to ensure that future needs and the efficiency of operations are addressed. Public education
and prevention services are provided to ensure citizen safety before an incident occurs. This is the safest and most cost-effective method for providing public safety. The South Bend Fire Department
endeavors to give the best emergency medical care available backed by evidence-based medical practices which give citizens the best chance for positive outcomes and continued quality of life. Providing
the members of the South Bend Fire Department with the latest and best available equipment and training to perform their duties gives them the tools to effect the best possible outcomes when
emergencies occur. The South Bend Fire Department is dedicated to providing expert-level service with an all-hazards approach to public safety.
This department is funded by property tax revenue collected in the General Fund.
2019 is the second year of a 5-year Collective Bargaining Agreement - the negotiated 2% increase in wages from 2018 to 2019 is reflected. The South Bend Fire Department conducts Recruit Academies
when its staffing becomes insufficient, generally after the 6th opening. The academy is approximately 21 weeks long - therefore, they department budgets 6 Civilian Recruit positions for 21 weeks. In
2019, the department is reclassifying a Financial Specialist Position from a Financial Specialist II to a Financial Specialist III to allow for increased responsibilities in this position. In 2018, the department
began a pilot program to use a Community Paramedic position to interact with repeat users of the EMS system to assess their needs prior to them calling 911 and taking a trip to the emergency room.
Early signs of success have encouraged us to create capacity to expand this program in 2019.
138
City of South Bend, Indiana 2019 Budget
Fund 101 - General Fund
Human Rights (1008)
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Expenditures by Type
Personnel
Salaries & Wages 201,519 201,641 206,025 101,602 212,610 215,879 219,213 222,614 226,083 6,585 3%
Fringe Benefits 81,792 78,650 105,015 36,983 65,508 88,383 90,061 91,775 93,520 (39,507) -38%
Total Personnel 283,311 280,291 311,040 138,584 278,118 304,262 309,274 314,389 319,603 (32,922) -11%
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 1,046 419 - - - - - (1,046) -100%
Repairs & Maintenance 9,817 8,879 10,775 5,759 9,200 9,200 9,200 9,200 9,200 (1,575) -15%
Other Interfund Allocations 6,288 64,944 68,231 34,116 49,491 47,680 48,678 48,730 49,240 (18,740) -27%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 47,494 49,510 52,504 20,038 45,360 46,439 47,550 48,695 49,874 (7,144) -14%
Transfers Out - - - - - - - - - - -
Total Services & Charges 64,645 124,037 135,056 61,792 106,551 105,819 107,928 109,125 110,814 (28,505) -21%
Capital - - - - - - - - - - -
Total Expenditures 349,157 404,887 447,133 201,062 385,706 411,118 418,239 424,551 431,454 (61,427) -14%
Revenue
Grants/Intergovernmental - - - - 30,000 30,000 30,000 30,000 30,000 30,000 -
Donations - - - - - - - - - - -
Other Income - - 21,734 21,734 - - - - - (21,734) -100%
Total Revenue - - 21,734 21,734 30,000 30,000 30,000 30,000 30,000 8,266 38%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation or gender
identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and education. Their
goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to unlock the doors of
discrimination.
MISSION STATEMENT
To provide service to the citizens of South Bend through impartial, unbiased decisions regarding discrimination charges filed with the South Bend Human Rights Commission under the ordinance in areas of
employment, housing, public accommodation and education, based on race, religion, color, sex, national origin or ancestry, sexual orientation or gender identity, disability and in housing familial status. To
stimulate community awareness of equal protection of the law in protected areas through education, collaboration, and coordination with other community agencies.
DUTIES AND POWERS OF THE COMMISSION
In addition to receiving and or initiating investigations of discriminatory practices and recommending for appointment to the Mayor such personnel as may be necessary, the Commission can act as
conciliator in matters involving race, religion, color, sex, national origin or ancestry, sexual orientation or gender identity, disability and in housing familial status. It can create advisory committees and sub-
committees to effectuate its purposes. It can recommend to the Mayor and Common Council legislation to further purposes of the ordinance. It can take testimony of any person under oath relating to any
matter in question before it. Upon the approval of the Department of Law, it can subpoena witnesses, documents, and records pertinent to matters under investigation.
This department is funded by property tax revenue collected in the General Fund and ocassionally receives grants. HUD and EEOC grants are received in the Human Rights Federal Grant Fund (258).
In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph County. The South Bend Human Rights Commission is one of only two in the state of Indiana eligible
to investigate ICRC and EEOC cases. In 2017, the South Bend Human Rights Commission handled 3,925 cases within city limits. The continued partnership with St. Joseph County, to investigate
discrimination complaints, has resulted in an increase in caseload.
In 2019, a part-time Administrative Assistant II will be added to the General Fund (101) to help with intake due to the increased caseload. The Human Rights Commission budgeted for a second
Administrative Assistant in 2019, but will only fill the position if St. Joseph County agrees to reimburse the City. The Employment Manager position will be moved from the General Fund (101) to the
Human Rights Federal Grant Fund (258). This position handles all EEOC issues. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health
insurance cost per employee is budgeted to increase back to the regular rates. The decrease in other services and charges of 14% 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 South Bend Human Rights Commission.
2019 Goals
- 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 community through our community through inclusion
of all types of people.
- 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.
- 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.
- Maintain Federal contracts with EEOC and HUD and local contracts with Community Investment.
- Continue to seek grants and other forms of revenue to supplement the General Fund budget.
139
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 Adopted 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 93,891 185,000 82,803 160,000 160,000 160,000 160,000 160,000 (25,000) -14%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 1,492,266 93,891 185,000 82,803 160,000 160,000 160,000 160,000 160,000 (25,000) -14%
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 93,891 185,000 82,803 160,000 160,000 160,000 160,000 160,000
Beginning Cash Balance 8,678,882 10,166,491 10,294,137 10,479,137 10,639,137 10,799,137 10,959,137 11,119,137 Cash Reserve
Cash Adjustments (4,657) 33,755 - - - - - -
Ending Cash Balance 10,166,491 10,294,137 10,479,137 10,639,137 10,799,137 10,959,137 11,119,137 11,279,137
Cash Reserves Target 8,805,172 8,555,157 8,804,325 12,204,851 10,500,350 9,683,546 9,631,049 9,690,233
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.
140
City of South Bend, Indiana 2019 Budget
Fund 201 - Parks & Recreation
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 7,902,995 9,033,731 9,591,899 5,271,460 9,680,317 9,230,317 9,322,620 9,415,846 9,510,005 88,418 1%
Other Taxes 667,306 791,778 842,316 410,872 720,180 676,700 683,467 690,302 697,205 (122,136) -15%
Grants/Intergovernmental --2,050,000 458,708 3,050,000 75,000 100,000 125,000 150,000 1,000,000 49%
Charges for Services 1,685,695 2,488,111 2,354,871 737,168 3,583,861 3,706,849 3,757,404 3,808,856 3,861,222 1,228,990 52%
Interest Earnings 23,779 22,651 87,000 34,872 30,996 30,996 30,996 30,996 30,996 (56,004) -64%
Donations 1,650 1,500 100,000 1,500 626,000 645,500 661,450 678,995 698,295 526,000 526%
Other Income 1,068,852 261,758 342,010 141,145 301,000 301,075 301,151 301,228 301,307 (41,010) -12%
Transfers In -2,040,354 2,267,600 643,800 400,000 500,000 1,500,000 1,500,000 1,500,000 (1,867,600) -82%
Total Revenue 11,350,277 14,639,882 17,635,696 7,699,525 18,392,354 15,166,437 16,357,088 16,551,223 16,749,029 756,658 4%
Expenditures by Dept
Administration (1100)1,079,850 1,404,091 1,303,768 664,146 1,744,212 1,756,532 1,786,012 1,793,488 1,811,832 440,444 34%
Maintenance (1101)5,139,306 6,335,078 6,934,730 2,902,542 9,274,684 7,492,835 7,593,110 7,789,232 7,947,294 2,339,954 34%
Golf Courses (1102)1,468,475 1,409,068 1,641,526 726,992 1,472,609 1,520,793 1,548,357 1,567,002 1,598,700 (168,917) -10%
Recreation (1103)2,155,807 2,008,072 2,161,005 861,350 3,037,627 3,237,077 3,282,380 3,328,589 3,375,720 876,622 41%
Potawatomi Zoo (1104)801,960 705,715 716,000 385,964 700,000 700,000 700,000 700,000 600,000 (16,000) -2%
Potawatomi Greenhouse (1106) 35,912 37,710 46,602 34,194 46,527 - - - - (75) 0%
Graffiti Removal (1108)97,569 102,258 106,459 46,561 - - - - - (106,459) -100%
Marketing & Events (1110)- 746,809 1,033,376 431,049 1,214,568 1,308,743 1,326,843 1,345,306 1,364,138 181,192 18%
Regional Cities Grant (1111)- 195,060 2,338,595 551,041 2,886,405 - - - - 547,810 23%
Total Expenditures 10,778,878 12,943,862 16,282,061 6,603,838 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 4,094,571 25%
Expenditures by Type
Personnel
Salaries & Wages 5,096,220 5,461,667 5,535,402 2,579,288 6,269,655 6,374,046 6,466,175 6,577,207 6,672,774 734,253 13%
Fringe Benefits 2,024,573 2,280,632 2,475,024 1,152,098 2,012,453 2,778,877 2,827,919 2,879,225 2,930,191 (462,571) -19%
Total Personnel 7,120,793 7,742,299 8,010,426 3,731,386 8,282,108 9,152,923 9,294,094 9,456,432 9,602,965 271,682 3%
Supplies 893,775 886,640 1,366,572 517,869 1,462,641 1,457,455 1,486,447 1,512,434 1,548,674 96,069 7%
Services & Charges
Professional Services 735,360 830,794 1,264,773 743,591 1,577,509 855,909 855,909 855,909 755,909 312,736 25%
Printing & Advertising 30,619 72,889 75,200 29,418 145,247 145,247 145,247 145,247 145,247 70,047 93%
Utilities 541,014 686,504 872,267 277,344 630,800 694,600 759,062 829,001 907,125 (241,467) -28%
Education & Training 4,381 7,283 19,210 2,951 37,400 37,400 37,400 37,400 37,400 18,190 95%
Travel 24,503 16,209 19,330 1,808 26,100 25,800 25,800 25,800 25,800 6,770 35%
Repairs & Maintenance 275,027 869,863 599,452 205,623 539,125 485,235 488,360 491,641 495,087 (60,327) -10%
Other Interfund Allocations 520,868 1,213,673 1,066,862 532,242 1,672,261 1,626,207 1,648,382 1,648,311 1,659,035 605,399 57%
Debt Service
Principal 189,342 265,309 320,442 131,380 382,095 383,687 350,072 381,713 381,713 61,653 19%
Interest & Fees 5,724 19,957 29,782 8,271 26,365 18,541 10,929 4,729 991 (3,417) -11%
Grants & Subsidies -15,100 29,560 15,000 15,000 ----(14,560) -49%
Other Services & Charges 414,711 317,341 678,335 183,132 1,106,776 1,132,976 1,135,000 1,135,000 1,137,738 428,441 63%
Transfers Out --104,850 ------(104,850) -100%
Total Services & Charges 2,741,550 4,314,923 5,080,063 2,130,760 6,158,678 5,405,602 5,456,161 5,554,751 5,546,045 1,078,615 21%
Capital 22,760 - 1,825,000 223,823 4,473,205 - - - - 2,648,205 145%
Total Expenditures 10,778,878 12,943,862 16,282,061 6,603,838 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 4,094,571 25%
Net Surplus / (Deficit)571,398 1,696,020 1,353,635 1,095,687 (1,984,278) (849,543) 120,386 27,606 51,345
Beginning Cash Balance 3,913,925 4,490,441 6,210,755 7,564,390 5,580,112 4,730,569 4,850,955 4,878,561 Cash Reserve
Cash Adjustments 5,117 24,294 ------
Ending Cash Balance 4,490,441 6,210,755 7,564,390 5,580,112 4,730,569 4,850,955 4,878,561 4,929,906
Cash Reserves Target 2,694,720 3,235,965 4,070,515 5,094,158 4,003,995 4,059,176 4,130,904 4,174,421
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the operation of the Parks & Recreation side of South Bend Venues, Parks & Arts (VPA). The purpose is
to provide quality spaces, places, and experiences within the City. There are several divisions within the department:
Administration, Maintenance, Golf, Recreation, and Experience/Marketing.
This fund's main sources of revenue is property taxes. It also receives a portion of auto excise and motor vehicle taxes. Some
revenue is derived from charged for services such as pavilion rental, golf course fees, concessions, and fees for camps, leagues,
fitness center, special events, and other activities. Starting in 2019, this fund will receive an annual donation of $450k from the
Pokagon Band. It will be received through 2023. Interfund transfers from the EDIT Fund 408 help subsidize the Parks
operations. This fund also receives revenue from interest earned on the fund's cash balance.
In 2017, VPA was awarded a Regional Cities Grant of $5 million that is funded via the Northern Indiana Regional Development
Authority. Capital expenditures reflect the use of the grant funds. Starting in 2019, the Recreation Nonreverting Fund (203) and
the Park Nonreverting Capital Fund (405) will be discontinued and the activity formerly appearing in them will be represented in
the Parks & Recreation Fund (201). This will allow for better reporting and more efficient use of funds. In 2019, the Graffiti
Removal division (1108) will be combined into the Maintenance Division (1101) budget. This is a reasonable change given that
the Graffiti Division's budget was minimal and the division is under the Maintenance Division's supervision.
141
City of South Bend, Indiana 2019 Budget
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Historical Revenue by Fund
201 Parks & Recreation 11,350,277 14,639,882 17,635,696 7,699,525 18,392,354 15,166,437 16,357,088 16,551,223 16,749,029 756,658 4%
203 Recreation Nonreverting 943,402 949,896 1,804,518 555,059 - - - - - (1,804,518) -100%
405 Park Nonreverting Capital 8,514 270,952 230,894 3,744 - - - - - (230,894) -100%
Total Revenue 12,302,193 15,860,730 19,671,108 8,258,327 18,392,354 15,166,437 16,357,088 16,551,223 16,749,029 (1,047,860) -5%
Revenue by Type
Property Taxes 7,902,995 9,033,731 9,591,899 5,271,460 9,680,317 9,230,317 9,322,620 9,415,846 9,510,005 88,418 1%
Other Taxes 667,306 791,778 842,316 410,872 720,180 676,700 683,467 690,302 697,205 (122,136) -15%
Grants/Intergovernmental - - 2,050,000 458,708 3,050,000 75,000 100,000 125,000 150,000 1,000,000 49%
Charges for Services 2,625,595 3,380,017 3,888,898 1,284,127 3,583,861 3,706,849 3,757,404 3,808,856 3,861,222 (305,037) -8%
Interest Earnings 35,219 32,311 103,500 42,341 30,996 30,996 30,996 30,996 30,996 (72,504) -70%
Donations 1,650 131,200 247,600 1,500 626,000 645,500 661,450 678,995 698,295 378,400 153%
Other Income 1,069,429 266,340 599,295 145,519 301,000 301,075 301,151 301,228 301,307 (298,295) -50%
Transfers In - 2,225,354 2,347,600 643,800 400,000 500,000 1,500,000 1,500,000 1,500,000 (1,947,600) -83%
Total Revenue 12,302,193 15,860,730 19,671,108 8,258,327 18,392,354 15,166,437 16,357,088 16,551,223 16,749,029 (1,278,754) -7%
Historical Expenditures by Fund
201 Parks & Recreation 10,778,878 12,943,862 16,282,061 6,603,838 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 4,094,571 25%
203 Recreation Nonreverting 954,996 975,364 2,590,403 450,171 - - - - - (2,590,403) -100%
405 Park Nonreverting Capital 167,529 404,956 407,872 65,283 - - - - - (407,872) -100%
Total Expenditures 11,901,403 14,324,182 19,280,336 7,119,292 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 (1,714,585) -9%
Expenditures by Dept
Parks Administration 1,079,850 1,404,091 1,303,768 664,146 1,744,212 1,756,532 1,786,012 1,793,488 1,811,832 440,444 34%
Parks Maintenance 5,179,812 6,621,629 7,240,070 2,967,825 9,274,684 7,492,835 7,593,110 7,789,232 7,947,294 2,034,614 28%
Golf Courses 1,580,618 1,527,473 1,724,058 726,992 1,472,609 1,520,793 1,548,357 1,567,002 1,598,700 (251,449) -15%
Recreation 3,123,184 2,924,112 4,466,898 1,230,943 3,037,627 3,237,077 3,282,380 3,328,589 3,375,720 (1,429,271) -32%
Potawatomi Zoo 804,458 705,715 716,000 385,964 700,000 700,000 700,000 700,000 600,000 (16,000) -2%
Potawatomi Greenhouse 35,912 37,710 46,602 34,194 46,527 - - - - (75) 0%
Graffiti Removal 97,569 102,258 106,459 46,561 - - - - - (106,459) -100%
Marketing & Events - 806,134 1,337,886 511,627 1,214,568 1,308,743 1,326,843 1,345,306 1,364,138 (123,318) -9%
Regional Cities Grant - 195,060 2,338,595 551,041 2,886,405 - - - - 547,810 23%
Total Expenditures 11,901,403 14,324,182 19,280,336 7,119,292 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 1,096,296 6%
Expenditures by Type
Personnel
Salaries & Wages 5,447,833 5,780,581 5,992,928 2,721,660 6,269,655 6,374,046 6,466,175 6,577,207 6,672,774 276,727 5%
Fringe Benefits 2,056,814 2,309,498 2,533,915 1,163,864 2,012,453 2,778,877 2,827,919 2,879,225 2,930,191 (521,462) -21%
Total Personnel 7,504,647 8,090,079 8,526,843 3,885,523 8,282,108 9,152,923 9,294,094 9,456,432 9,602,965 (244,735) -3%
Supplies 1,121,436 1,107,691 1,747,652 600,699 1,462,641 1,457,455 1,486,447 1,512,434 1,548,674 (285,011) -16%
Services & Charges
Professional Services 837,570 958,991 1,421,949 780,676 1,577,509 855,909 855,909 855,909 755,909 155,560 11%
Printing & Advertising 42,085 80,862 179,468 50,461 145,247 145,247 145,247 145,247 145,247 (34,221) -19%
Utilities 541,014 686,504 872,267 277,344 630,800 694,600 759,062 829,001 907,125 (241,467) -28%
Education & Training 11,919 10,013 36,257 5,226 37,400 37,400 37,400 37,400 37,400 1,143 3%
Travel 35,346 25,388 41,139 3,540 26,100 25,800 25,800 25,800 25,800 (15,039) -37%
Repairs & Maintenance 275,027 997,672 643,124 208,297 539,125 485,235 488,360 491,641 495,087 (103,999) -16%
Other Interfund Allocations 589,832 1,300,349 1,177,008 587,316 1,672,261 1,626,207 1,648,382 1,648,311 1,659,035 495,253 42%
Debt Service
Principal 189,342 265,309 320,442 131,380 382,095 383,687 350,072 381,713 381,713 61,653 19%
Interest & Fees 5,724 19,957 29,782 8,271 26,365 18,541 10,929 4,729 991 (3,417) -11%
Grants & Subsidies - 15,100 96,235 15,000 15,000 - - - - (81,235) -84%
Other Services & Charges 660,221 490,982 1,045,820 310,235 1,106,776 1,132,976 1,135,000 1,135,000 1,137,738 60,956 6%
Transfers Out - - 1,084,850 - - - - - - (1,084,850) -100%
Total Services & Charges 3,188,080 4,851,127 6,948,341 2,377,746 6,158,678 5,405,602 5,456,161 5,554,751 5,546,045 (789,663) -11%
Capital 87,240 275,285 2,057,500 255,323 4,473,205 ----2,415,705 117%
Total Expenditures 11,901,403 14,324,182 19,280,336 7,119,292 20,376,632 16,015,980 16,236,702 16,523,617 16,697,684 1,096,296 6%
Net Surplus / (Deficit) 400,791 1,536,548 390,772 1,139,036 (1,984,278) (849,543) 120,386 27,606 51,345
Beginning Cash Balance 5,204,575 5,609,296 7,173,618 7,564,390 5,580,112 4,730,569 4,850,955 4,878,562 Cash Reserve
Cash Adjustments 3,931 27,774 - - - - - -
Ending Cash Balance 5,609,296 7,173,618 7,564,390 5,580,112 4,730,569 4,850,955 4,878,562 4,929,906
Cash Reserves Target 2,975,351 3,581,046 4,820,084 5,094,158 4,003,995 4,059,176 4,130,904 4,174,421
25% of Annual expenditures
Starting in 2019, the Recreation Nonreverting Fund (203) and the Park Nonreverting Capital
Fund (405) will be discontinued and the activity formerly appearing in them will be represented
in the Parks & Recreation Fund (201). This will allow for better reporting and more efficient
use of funds.
142
City of South Bend, Indiana 2019 Budget
Fund 202 - Motor Vehicle Highway
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Other Taxes 5,647,108 6,040,898 6,870,731 3,569,095 6,299,031 6,432,394 6,567,425 6,704,156 6,842,622 (571,700) -8%
Charges for Services 216,632 227,329 223,365 64,525 222,445 224,670 226,916 229,185 231,478 (920)0%
Interest Earnings 55,020 61,002 136,213 58,102 47,845 48,324 48,806 49,295 49,788 (88,368) -65%
Other Income 41,819 62,107 77,369 22,763 10,882 10,882 10,882 10,882 10,882 (66,487) -86%
Interfund Allocation Reimb ----138,150 140,913 143,731 146,606 149,538 138,150 -
Transfers In 3,703,000 3,964,974 3,787,750 1,893,875 3,787,750 5,000,000 5,000,000 5,000,000 5,000,000 - 0%
Total Revenue 9,663,579 10,356,311 11,095,428 5,608,360 10,506,103 11,857,183 11,997,760 12,140,124 12,284,308 (589,325) -5%
Expenditures by Dept
Streets / Traffic & Lighting 7,398,415 7,859,564 10,789,090 4,130,307 12,903,763 10,361,677 10,545,847 10,583,505 10,774,296 2,114,673 20%
Curb & Sidewalk 1,272,789 1,510,285 1,604,891 292,374 1,442,185 1,488,602 1,500,720 1,513,213 1,525,733 (162,706) -10%
Total Expenditures 8,671,204 9,369,849 12,393,981 4,422,682 14,345,948 11,850,279 12,046,567 12,096,718 12,300,029 1,951,967 16%
Expenditures by Type
Personnel
Salaries & Wages 2,707,543 2,580,742 3,146,332 1,442,616 3,226,146 3,266,103 3,306,598 3,347,762 3,389,392 79,814 3%
Fringe Benefits 1,152,248 1,230,730 1,600,885 692,887 1,266,423 1,711,235 1,739,340 1,767,984 1,797,115 (334,462) -21%
Total Personnel 3,859,791 3,811,471 4,747,217 2,135,502 4,492,569 4,977,338 5,045,938 5,115,746 5,186,507 (254,648) -5%
Supplies 1,615,606 1,721,517 2,648,084 706,949 2,934,307 2,390,579 2,396,933 2,403,366 2,409,882 286,223 11%
Services & Charges
Professional Services 557,766 854,940 938,474 34,961 540,468 540,468 540,468 540,468 540,468 (398,006) -42%
Printing & Advertising 550 323 850 28 1,000 1,000 1,000 1,000 1,000 150 18%
Utilities 40,299 42,517 51,900 27,974 53,510 53,510 53,510 53,510 53,510 1,610 3%
Education & Training 3,250 5,710 8,000 3,950 10,000 10,000 10,000 10,000 10,000 2,000 25%
Travel 1,513 2,575 5,110 1,716 10,000 10,000 10,000 10,000 10,000 4,890 96%
Repairs & Maintenance 1,113,144 1,245,145 1,961,030 648,881 1,093,368 1,104,268 1,115,274 1,126,393 1,137,622 (867,662) -44%
Other Interfund Allocations 761,469 853,056 1,028,733 509,370 1,628,279 1,617,986 1,647,097 1,663,315 1,686,185 599,546 58%
Debt Service
Principal 484,917 677,271 831,871 315,455 857,551 932,870 1,008,400 953,891 1,049,580 25,680 3%
Interest & Fees 23,960 35,352 42,958 13,167 68,076 77,440 83,127 84,209 80,455 25,118 58%
Other Services & Charges 169,479 93,177 101,886 8,731 156,820 134,820 134,820 134,820 134,820 54,934 54%
Transfers Out ----2,500,000 ----2,500,000 -
Total Services & Charges 3,156,348 3,810,066 4,970,812 1,564,232 6,919,072 4,482,362 4,603,696 4,577,606 4,703,640 1,948,260 39%
Capital 39,458 26,795 27,868 15,998 - - - - - (27,868) -100%
Total Expenditures 8,671,204 9,369,849 12,393,981 4,422,682 14,345,948 11,850,279 12,046,567 12,096,718 12,300,029 1,951,967 16%
Net Surplus / (Deficit)992,375 986,461 (1,298,553) 1,185,678 (3,839,845) 6,904 (48,807) 43,406 (15,721)
Beginning Cash Balance 5,210,952 6,122,507 7,132,834 5,834,281 1,994,436 2,001,340 1,952,533 1,995,939 Cash Reserve
Cash Adjustments (80,819) 23,865 ------
Ending Cash Balance 6,122,507 7,132,834 5,834,281 1,994,436 2,001,340 1,952,533 1,995,939 1,980,218
Cash Reserves Target 2,167,801 2,342,462 3,098,495 3,586,487 2,962,570 3,011,642 3,024,180 3,075,007
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund receives gas tax and wheel tax revenue from the State of Indiana. This fund also receives revenue from
interest earned on the fund's cash balance.
2019 Gasoline Tax Revenue is estimated to decrease based on estimates provided by the Indiana Department of
Local Government Finance (DLGF). The City estimates that 2019 Wheel Tax Revenue will increase based on the
average of increases/decreases over the last 5 years. The City continues to work with the State to understand the
gasoline tax revenue estimates for the coming years.
Street Department - Historically, the Street Department has used approximately $450,000 from the Local Road
& Street Fund 251 (LR&S) to pay for asphalt and related paving materials. In 2018, the Street Department
earmarked $600,000 of its street maintenance budget for contracted paving work. In 2019, it was decided to
budget an additional $550,000 in the MVH Fund (202) for paving materials and to use LR&S Fund (251) dollars
to fund contracted paving.
Curb & Sidewalk Program - Three (3) Concrete Finishers were added to the 2019 budget. These new crew
members will provide additional manpower to enable the department to complete approximately 20% more curb
and sidewalk rehabilitation. Also, the addition of these employees will allow the Street Department to revive
their Crack Sealing program, which will add to the City's pavement preservation efforts. They will also assist with
leaf collection and snow control.
This fund accounts for the operations of the following divisions of the Public Works Department: Streets, Traffic & Lighting, and Curb & Sidewalk.
STREETS: The Office of Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Maintenance on streets ranges from paving and patching in the summer to plowing snow in the
winter. In 2017, 19.06 miles of streets were resurfaced and 363 tons of patch mix were used to fix potholes. In addition to maintenance, Streets maintains around 398 miles of alley surface. Also operating
under the Street Department is Unit 211, a 24/7 response vehicle that works with the South Bend Police Department and the South Bend Fire Department for emergencies.
TRAFFIC & LIGHTING: The Office of Traffic & Lighting maintains traffic signs, signals and city-owned street lights, and is responsible for approximately 160 signalized intersections and 3,000 street
lights. In 2017, there were roughly 1,650 work orders for sign maintenance, installation and/or removal. Not only does this office provide traffic control in construction areas for the Offices of Streets and
Sewers, but Traffic & Lighting also works with the South Bend Police Department to provide traffic control for special events in the city, setting up traffic control for an average of 100 different events in a
year.
143
City of South Bend, Indiana 2019 Budget
Fund 203 - Recreation Nonreverting
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 934,733 886,152 1,516,205 543,839 - - - - - (1,516,205) -100%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 8,093 8,462 15,000 6,845 - - - - - (15,000) -100%
Debt Proceeds - - - - - - - - - - -
Donations - 54,700 120,000 - - - - - - (120,000) -100%
Other Income 576 582 153,313 4,374 - - - - - (153,313) -100%
Transfers In - - - - - - - - - - -
Total Revenue 943,402 949,896 1,804,518 555,059 - - - - - (1,804,518) -100%
Expenditures by Type
Personnel
Salaries & Wages 351,613 318,913 457,526 142,372 - - - - - (457,526) -100%
Fringe Benefits 32,241 28,867 58,891 11,765 - - - - - (58,891) -100%
Total Personnel 383,854 347,780 516,417 154,137 - - - - - (516,417) -100%
Supplies 164,695 159,833 294,708 51,701 - - - - - (294,708) -100%
Services & Charges
Professional Services 102,210 128,197 157,176 37,086 - - - - - (157,176) -100%
Printing & Advertising 11,466 7,973 104,268 21,043 - - - - - (104,268) -100%
Utilities - - - - - - - - - - -
Education & Training 7,537 2,730 17,047 2,275 - - - - - (17,047) -100%
Travel 10,843 9,179 21,809 1,732 - - - - - (21,809) -100%
Repairs & Maintenance - 8,261 13,672 20 - - - - - (13,672) -100%
Other Interfund Allocations 68,964 86,676 110,146 55,074 - - - - - (110,146) -100%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - 66,675 - - - - - - (66,675) -100%
Other Services & Charges 164,128 168,686 313,485 127,103 - - - - - (313,485) -100%
Transfers Out - - 850,000 - - - - - - (850,000) -100%
Total Services & Charges 365,148 411,702 1,654,278 244,332 - - - - - (1,654,278) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - 56,050 125,000 - - - - - - (125,000) -100%
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment 41,299 - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital 41,299 56,050 125,000 - - - - - - (125,000) -100%
Total Expenditures 954,996 975,364 2,590,403 450,171 - - - - - (125,000) -5%
Net Surplus / (Deficit)(11,593) (25,469) (785,885) 104,888 - - - - -
Beginning Cash Balance 821,640 808,692 785,885 - - - - - Cash Reserve
Cash Adjustments (1,355) 2,662 - - - - - -
Ending Cash Balance 808,692 785,885 - - - - - -
Cash Reserves Target 238,749 243,841 - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for parks programs that are expected to recover most if not all of their costs through fee collections.
This fund collects revenue from fees for camps, leagues, fitness center, special events, and other activities. This fund also receives revenue from interest earned on the fund's cash balance.
Starting in 2019, the Recreation Nonreverting Fund (203) will be discontinued and the activity formerly appearing in this fund will be represented in the Parks & Recreation Fund (201). This will allow for
better reporting and more efficient use of funds. At the end of 2018, the cash balance in the Recreation Nonreverting Fund will be transferred to the Parks & Recreation Fund.
144
City of South Bend, Indiana 2019 Budget
Fund 209 - Studebaker-Oliver Revitalizing Grants
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 172,817 255,073 101,014 40,054 - - - - - (101,014) -100%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 10,085 7,699 15,500 7,158 10,000 200 - - - (5,500) -35%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 100,000 100,000 100,000 - 100,000 100,000 - - - - 0%
Transfers In - - - - - - - - - - -
Total Revenue 282,902 362,772 216,514 47,212 110,000 100,200 - - - (106,514) -49%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 535,017 342,795 1,078,598 47,205 750,000 - - - - (328,598) -30%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 535,017 342,795 1,078,598 47,205 750,000 - - - - (328,598) -30%
Capital - - - - - - - - - - -
Total Expenditures 535,017 342,795 1,078,598 47,205 750,000 - - - - (328,598) -30%
Net Surplus / (Deficit)(252,116) 19,978 (862,084) 8 (640,000) 100,200 - - -
Beginning Cash Balance 1,105,516 853,584 876,414 659,330 19,330 119,530 119,530 119,530 Cash Reserve
Cash Adjustments 183 2,853 645,000 - - - - -
Ending Cash Balance 853,584 876,414 659,330 19,330 119,530 119,530 119,530 119,530
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund is used to account for various EPA grants relating to brownfields. Revenues and expenditures in this fund are grant and project specific and will vary from year to year.
EPA's Brownfields Program empowers states, communities, and other stakeholders to work together to prevent, assess, safely clean up, and sustainably reuse brownfields. A brownfield site is real
property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant.
Past grant activity includes:
- Brownfields assessment grant: Hazardous substances grant funds and petroleum grant funds used to conduct Phase I and II environmental site assessments on a city-wide basis. Sites included a former
foundry site that is now a city park, a former railroad site in the Studebaker/Oliver project area, and sites in wellhead protection areas.
- Brownfields revolving loan fund grant: Grant used to capitalize a revolving loan fund from which the City of South Bend will provide loans and subgrants to support cleanup activities for sites
throughout the city that are contaminated with hazardous substances. Loans will be made based on an environmental prioritization process.
- Brownfields cleanup grant: Grant funds used to clean up the former Oliver Plow Works site. The site is part of the Studebaker/Oliver Plow Works Redevelopment Strategy, a phased approach for
eventually redeveloping the entire Studebaker and Oliver factories into two light industrial parks. Grant funds also will be used for remediation and post-cleanup reporting, and community involvement
activities.
It is unclear whether additional grants will be available after 2017. Other income is derived from repayment from the River West TIF Fund (324), with the last payment due in 2020.
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields.
The 2018 cash adjustment reflects the fact that the City will not spend its entire 2018 budgeted expenditures.
145
City of South Bend, Indiana 2019 Budget
Fund 210 - Economic Development State Grants
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 1,801,482 55,983 675,232 2,375 - - - - - (675,232) -100%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 14,079 11,491 13,019 4,896 5,929 3,879 1,901 - - (7,090) -54%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 80,324 63,660 65,593 16,336 67,582 69,632 35,605 - - 1,989 3%
Transfers In - - - - - - - - - - -
Total Revenue 1,895,885 131,134 753,844 23,607 73,511 73,511 37,506 - - (680,333) -90%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - 50,000 - - - - - - (50,000) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 61,786 63,660 65,593 32,551 67,582 69,632 35,604 - - 1,989 3%
Interest & Fees 10,225 8,350 6,420 3,455 4,429 2,379 401 - - (1,991) -31%
Grants & Subsidies - - 622,857 - - - - - - (622,857) -100%
Other Services & Charges 685,860 - 185,120 - - - - - - (185,120) -100%
Transfers Out - - - - 230,000 - - - - 230,000 -
Total Services & Charges 757,871 72,010 929,990 36,005 302,011 72,011 36,005 - - (627,979) -68%
Capital 947,375 - - - - - - - - - -
Total Expenditures 1,705,246 72,010 929,990 36,005 302,011 72,011 36,005 - - (627,979) -68%
Net Surplus / (Deficit)190,639 59,123 (176,146) (12,398) (228,500) 1,500 1,501 - -
Beginning Cash Balance 160,350 350,379 410,752 234,606 6,106 7,606 9,107 9,107 Cash Reserve
Cash Adjustments (610) 1,250 - - - - - -
Ending Cash Balance 350,379 410,752 234,606 6,106 7,606 9,107 9,107 9,107
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana.
This fund receives grant monies and revenue from interest earned on the fund's cash balance.
Expenditures are for debt service payments to the Indiana Development Finance Authority for a loan for the Indiana Brownfields Program.
Past expenditures include demolition of vacant and abandoned houses/lots and equipment for the Ignition Park/ND Turbo project.
146
City of South Bend, Indiana 2019 Budget
Fund 211 - Department of Community Investment (DCI)
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 497,592 298,477 440,636 160,198 440,636 440,636 440,636 440,636 440,636 - 0%
Licenses & Permits - - - - - - - - - - -
Charges for Services 303,136 203,551 336,800 104,134 256,100 257,100 257,100 257,100 257,100 (80,700) -24%
Fines, Forfeitures, and Fees 165 470 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0%
Interest Earnings 12,242 10,418 16,000 7,892 10,000 10,000 10,000 10,000 10,000 (6,000) -38%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 2,604 214 4,525 2,291 - - - - - (4,525) -100%
Transfers In 1,808,138 1,522,673 1,866,020 933,010 2,350,633 2,599,801 2,660,225 2,721,859 2,784,546 484,613 26%
Total Revenue 2,623,877 2,035,803 2,665,981 1,207,525 3,059,369 3,309,537 3,369,961 3,431,595 3,494,282 393,388 15%
Expenditures by Type
Personnel
Salaries & Wages 1,322,098 1,189,893 1,500,262 733,660 1,706,330 1,740,417 1,775,185 1,810,649 1,846,822 206,068 14%
Fringe Benefits 580,507 507,727 675,443 323,892 609,283 832,329 848,709 865,419 882,461 (66,160) -10%
Total Personnel 1,902,605 1,697,620 2,175,705 1,057,552 2,315,613 2,572,746 2,623,894 2,676,068 2,729,283 139,908 6%
Supplies 13,580 11,922 24,968 12,046 23,748 23,486 23,486 23,486 23,486 (1,220) -5%
Services & Charges
Professional Services 67,791 112,919 409,896 132,737 181,532 171,932 171,932 171,932 171,932 (228,364) -56%
Printing & Advertising 8,576 4,142 19,244 8,113 19,500 19,500 19,500 19,500 19,500 256 1%
Utilities - - - - - - - - - - -
Education & Training 7,312 6,823 12,000 2,911 12,000 15,000 15,000 15,000 15,000 - 0%
Travel 8,828 13,548 18,438 8,209 16,700 17,200 17,200 17,200 17,200 (1,738) -9%
Repairs & Maintenance 15,959 11,141 11,438 2,392 16,463 16,463 16,463 16,463 16,463 5,025 44%
Other Interfund Allocations 277,371 419,172 390,538 195,534 464,363 439,351 448,511 449,454 454,216 73,825 19%
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 46,440 8,158 14,869 5,363 9,450 9,450 9,450 9,450 9,450 (5,419) -36%
Transfers Out - - - - - - - - - - -
Total Services & Charges 432,278 575,903 876,423 355,260 720,008 688,896 698,056 698,999 703,761 (156,415) -18%
Capital 35,157 - - - - - - - - - -
Total Expenditures 2,383,619 2,285,446 3,077,096 1,424,858 3,059,369 3,285,128 3,345,436 3,398,553 3,456,530 (17,727) -1%
Net Surplus / (Deficit) 240,258 (249,643) (411,115) (217,333) - 24,409 24,525 33,042 37,752
Beginning Cash Balance 1,120,584 1,360,157 1,114,625 703,510 703,510 727,919 752,444 785,486 Cash Reserve
Cash Adjustments (685) 4,111 - - - - - -
Ending Cash Balance 1,360,157 1,114,625 703,510 703,510 727,919 752,444 785,486 823,238
Cash Reserves Target 595,905 571,361 769,274 764,842 821,282 836,359 849,638 864,133
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
In 2019, four (4) new positions will be added: Engagement Specialist, Zoning Manager, Zoning Specialist, and an Administrative Assistant. The new staff members will allow the Department of
Community Investment to increase its engagement and outreach into neighborhoods and bring the Planning Commission in-house instead of going through St. Joseph County's Area Plan Commission.
This fund is mainly funded by transfers from Economic
Development Income Tax (EDIT) Fund 408. Transfers are
made on a quarterly basis. This fund also receives revenue
from federal grants and staff contracts.
This fund accounts for the activities of the Department of
Community Investment.
DCI's mission is to spur investment in a stronger South Bend
by doing the following:
- Attracting & retaining growing businesses
- Connecting residents to economic opportunities
- Planning for vibrant neighborhoods
147
City of South Bend, Indiana 2019 Budget
Fund 212 - Dept of Community Investment Grants
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 3,117,168 2,365,731 6,687,141 1,187,615 2,711,000 2,711,000 2,711,000 2,711,000 2,711,000 (3,976,141) -59%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees 224 50 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Interest Earnings 1,424 723 2,000 353 2,000 2,000 2,000 2,000 2,000 - 0%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 24,239 428,455 218,204 89,928 197,000 197,000 197,000 197,000 197,000 (21,204) -10%
Transfers In - - - - - - - - - - -
Total Revenue 3,143,055 2,794,959 6,908,345 1,277,896 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (3,997,345) -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 - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies 3,454,187 2,585,517 6,874,598 1,314,780 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (3,963,598) -58%
Other Services & Charges - - - - - - - - - - -
Transfers Out 500 - - - - - - - - - -
Total Services & Charges 3,454,687 2,585,517 6,874,598 1,314,780 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (3,963,598) -58%
Capital - - - - - - - - - - -
Total Expenditures 3,454,687 2,585,517 6,874,598 1,314,780 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (3,963,598) -58%
Net Surplus / (Deficit) (311,632) 209,442 33,747 (36,885) - - - - -
Beginning Cash Balance 552,313 241,313 450,607 484,354 484,354 484,354 484,354 484,354 Cash Reserve
Cash Adjustments 632 (148) - - - - - -
Ending Cash Balance 241,313 450,607 484,354 484,354 484,354 484,354 484,354 484,354
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund accounts for various grants including:
Community Development Block Grant (CDBG)
CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable living environment, and economic opportunities for individuals and
families with incomes below 80 percent of the area median income. CDBG funds can also be used for the elimination of slum and blight.
Emergency Solutions Grant (ESG)
The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the shelter facility, and for the administration of the grant.
Neighborhood Stabilization Project (NSP)
Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are the result of the mortgage foreclosure crisis in the nation. HUD
provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be used to buy, fix up, and resell foreclosed and abandoned homes. NSP grantees
develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent of the funds appropriated for the purchase and redevelopment of abandoned or foreclosed homes
or residential properties that will be used to house individuals or families whose incomes do not exceed 50 percent of the area median income. In addition, all activities funded by NSP must benefit low-
and moderate-income persons whose income does not exceed 120 percent of area median income. Activities may not qualify under NSP using the "prevent or eliminate slums and blight" or "address
urgent community development needs" objectives.
Shelter Plus Care Program (S+C)
The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other sources. S+C assists hard to serve homeless individuals with
disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with alcohol and/or drugs, and HIV/AIDS or related diseases.
There are no significant changes.
148
City of South Bend, Indiana 2019 Budget
Fund 216 - Police State Seizures
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 31,946 18,684 36,737 7,389 30,000 30,000 30,000 30,000 30,000 (6,737) -18%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 1,992 2,243 4,000 1,603 2,000 2,000 2,000 2,000 2,000 (2,000) -50%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 40 24,840 300 100 - - - - - (300) -100%
Transfers In - - - - - - - - - - -
Total Revenue 33,978 45,767 41,037 9,092 32,000 32,000 32,000 32,000 32,000 (9,037) -22%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 13,000 - 20,000 - 20,000 20,000 20,000 20,000 20,000 - 0%
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 3,110 5,868 12,000 - 12,000 12,000 12,000 12,000 12,000 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 16,110 5,868 32,000 - 32,000 32,000 32,000 32,000 32,000 - 0%
Capital - 63,338 - - - - - - - - -
Total Expenditures 16,110 69,206 32,000 - 32,000 32,000 32,000 32,000 32,000 - 0%
Net Surplus / (Deficit) 17,868 (23,439) 9,037 9,092 - - - - -
Beginning Cash Balance 199,434 217,224 194,467 203,504 203,504 203,504 203,504 203,504 Cash Reserve
Cash Adjustments (78) 682 - - - - - -
Ending Cash Balance 217,224 194,467 203,504 203,504 203,504 203,504 203,504 203,504
Cash Reserves Target 4,028 17,302 8,000 8,000 8,000 8,000 8,000 8,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for law enforcement expenditures financed by the state or
local agencies authorized sale of confiscated property.
This fund receives revenue from the state or local agencies authorized sale of
confiscated property.
This fund's revenue stream is not a steady flow. It is dependent upon the
processing and release of funds from the State for seized assets in drug
activities.
This fund also receives revenue from interest earned on the fund's cash
balance.
Expenditures are budgeted for law enforcement training and various Police
Department expenses.
149
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings 703 1,256 2,400 1,001 800 800 800 800 800 (1,600) -67%
Hesburgh-MLK Memorial 145,000 146,593 - - - - - - - - -
Historic Preservation Commiss.- - 20,000 18,410 - - - - - (20,000) -100%
Wayfinding Signage Project - - 50,000 - - - - - - (50,000) -100%
Animal Care & Control 3,197 37,463 40,650 33,109 25,000 25,000 25,000 25,000 25,000 (15,650) -38%
Total Revenue 148,900 185,312 113,050 52,520 25,800 25,800 25,800 25,800 25,800 (87,250) -77%
Expenditures by Project
Animal Care & Control - 4,478 40,200 8,308 40,000 40,000 40,000 22,000 22,000 (200) 0%
Wayfinding Signage Project - - 50,000 - - - - - - (50,000) -100%
Hesburgh-MLK Memorial 97,000 193,866 728 350 - - - - - (728) -100%
Historic Preservation Commiss.- - 5,000 - 5,000 - - - - - 0%
Bike Signage - - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0%
Bartlett St Roundabout Design - 3,000 - - - - - - - - -
Total Expenditures 97,000 201,343 98,428 8,658 47,500 42,500 42,500 24,500 24,500 (50,928) -52%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - 5,000 - 5,000 2,500 2,500 2,500 2,500 - 0%
Services & Charges
Professional Services - 3,000 84,000 5,525 22,000 22,000 22,000 22,000 22,000 (62,000) -74%
Printing & Advertising - - 2,500 - 2,500 - - - - - 0%
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 - - - - - - - - - - -
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 93,428 8,658 42,500 40,000 40,000 22,000 22,000 (50,928) -55%
Capital - - - - - - - - - - -
Total Expenditures 97,000 201,343 98,428 8,658 47,500 42,500 42,500 24,500 24,500 (50,928) -52%
Net Surplus / (Deficit) 51,900 (16,032) 14,622 43,862 (21,700) (16,700) (16,700) 1,300 1,300
Beginning Cash Balance 64,775 116,569 100,898 115,520 93,820 77,120 60,420 61,720 Cash Reserve
Cash Adjustments (106) 361 - - - - - -
Ending Cash Balance 116,569 100,898 115,520 93,820 77,120 60,420 61,720 63,020
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.
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.
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 through
2/24/2023.
In 2018, the City received a $50,000 donation from Visit South Bend Mishawaka for wayfinding signage.
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 the animal shelter as well as bike signage.
150
City of South Bend, Indiana 2019 Budget
Fund 218 - Police Curfew Violations
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 213 160 200 50 200 200 200 200 200 - 0%
Interest Earnings 113 116 230 103 100 100 100 100 100 (130) -57%
Debt Proceeds - - - - - - - - - - -
Donations - - 750 - - - - - - (750) -100%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 325 277 1,180 153 300 300 300 300 300 (880) -75%
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 - - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures - - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Net Surplus / (Deficit) 325 277 180 153 (700) (700) (700) (700) (700)
Beginning Cash Balance 12,219 12,541 12,860 13,040 12,340 11,640 10,940 10,240 Cash Reserve
Cash Adjustments (3) 42 - - - - - -
Ending Cash Balance 12,541 12,860 13,040 12,340 11,640 10,940 10,240 9,540
Cash Reserves Target - - 250 250 250 250 250 250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for monies received from Juvenile Positive Assistance. Juvenile Positive
Assistance accounts for monies received from penalties paid for curfew violations.
This fund receives monies from Juvenile Positive Assistance. This fund also receives revenue
from interest earned on the fund's cash balance.
In recent years, this fund has received very little revenue. The Police Department has not been
spending this fund's cash balance in order to let the fund build up a better cash reserve.
151
City of South Bend, Indiana 2019 Budget
Fund 219 - Unsafe Building
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services 237,963 146,194 181,410 53,425 133,000 133,000 133,000 133,000 133,000 (48,410) -27%
Fines, Forfeitures, and Fees 146,832 69,541 99,250 19,832 47,200 47,200 47,700 48,200 48,700 (52,050) -52%
Interest Earnings - - 5,500 1,443 1,000 900 950 1,000 1,100 (4,500) -82%
Other Income - - - - - - - - - - -
Transfers In 755,180 579,757 648,273 324,137 681,491 714,338 703,389 707,511 711,648 33,218 5%
Total Revenue 1,139,974 795,492 934,433 398,836 862,691 895,438 885,039 889,711 894,448 (71,742) -8%
Expenditures by Type
Personnel
Salaries & Wages 167,266 176,005 190,001 85,633 191,978 194,104 196,253 198,425 200,620 1,977 1%
Fringe Benefits 90,998 97,509 97,406 47,422 79,869 109,859 111,668 113,511 115,384 (17,537) -18%
Total Personnel 258,264 273,514 287,407 133,055 271,847 303,963 307,921 311,936 316,004 (15,560) -5%
Supplies 16,548 16,846 26,650 9,504 26,450 26,450 26,450 26,450 26,450 (200) -1%
Services & Charges
Professional Services 39,785 38,078 65,225 18,500 48,000 48,000 48,000 48,000 48,000 (17,225) -26%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 252,975 277,140 361,778 67,702 354,500 354,500 354,500 354,500 354,500 (7,278) -2%
Other Interfund Allocations 98,280 71,760 57,916 28,962 34,894 35,525 36,168 36,825 37,494 (23,022) -40%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 104,888 111,741 115,937 31,217 127,000 127,000 112,000 112,000 112,000 11,063 10%
Transfers Out - - 27,500 - - - - - - (27,500) -100%
Total Services & Charges 495,928 498,720 628,356 146,381 564,394 565,025 550,668 551,325 551,994 (63,962) -10%
Capital - - 30,000 - - - - - - (30,000) -100%
Total Expenditures 770,740 789,079 972,413 288,939 862,691 895,438 885,039 889,711 894,448 (109,722) -11%
Net Surplus / (Deficit) 369,235 6,413 (37,980) 109,897 - - - - -
Beginning Cash Balance - 371,735 379,148 341,168 341,168 341,168 341,168 341,168 Cash Reserve
Cash Adjustments 2,500 1,000 - - - - - -
Ending Cash Balance 371,735 379,148 341,168 341,168 341,168 341,168 341,168 341,168
Cash Reserves Target 192,685 197,270 243,103 215,673 223,860 221,260 222,428 223,612
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
The Unsafe Building Fund was established in 2016 to receive fines and fees related to Indiana's Unsafe Building law. The expenses incurred for board-ups, demolitions, ordinance violation abatements,
and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code Enforcement and shares the same mission to ensure a safe and clean community by
upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. Code Enforcement not only cites neglected
properties through its team of inspectors, it also pursues citizens' complaints, partners with volunteer neighborhood associations for neighborhood clean-ups, and works directly through community
outreach programs to enrich the City of South Bend's neighborhoods.
Neighborhood Enforcement Action Team (NEAT) derives its income from fees charged to homeowners and/or businesses for environmental clean-ups. These clean ups consist of illegal dumping of
household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed for failure to comply upon notification.
Overall the 2019 budget reflects a decrease of $110,059 or a -11% change. Wages increased 1.5% but overall Personnel dropped by 8% due to a one time decrease in Health Insurance of $24,960, Supplies
decreased by 1%, and Contractual Services decreased 13% ($86,462). The drop in Contractual Services represents a decrease in general liability insurance of $25,482, legal services $11,000, Site Mowing
and Graffiti $31,003 and misc. contractuals of $18,997.
Neighborhood
Cleanups
152
City of South Bend, Indiana 2019 Budget
Fund 220 - Law Enforcement Continuing Education
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 139,264 124,345 140,000 65,814 140,000 160,000 170,000 180,000 180,000 - 0%
Fines, Forfeitures, and Fees 93,068 121,171 106,886 41,252 116,000 126,000 126,000 136,000 136,000 9,114 9%
Interest Earnings 7,984 6,078 10,000 4,570 5,000 5,000 5,000 5,000 5,000 (5,000) -50%
Debt Proceeds - - - - - - - - - - -
Donations 325 1,125 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0%
Other Income 33,289 25,457 30,394 12,874 18,500 28,500 28,500 28,500 28,500 (11,894) -39%
Transfers In - - - - - - - - - - -
Total Revenue 273,931 278,175 289,280 124,511 281,500 321,500 331,500 351,500 351,500 (7,780) -3%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 188,661 137,658 359,091 71,964 190,500 190,500 180,500 180,500 180,500 (168,591) -47%
Services & Charges
Professional Services - 180,000 - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 106,044 79,173 90,000 32,378 90,000 90,000 80,000 80,000 80,000 - 0%
Travel 57,002 35,418 83,000 19,070 60,000 50,000 40,000 40,000 40,000 (23,000) -28%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 20,178 66,073 99,533 14,630 70,000 60,000 60,000 50,000 50,000 (29,533) -30%
Transfers Out - - - - - - - - - - -
Total Services & Charges 183,224 360,664 272,533 66,078 220,000 200,000 180,000 170,000 170,000 (52,533) -19%
Capital - - - - - - - - - - -
Total Expenditures 371,885 498,322 631,624 138,043 410,500 390,500 360,500 350,500 350,500 (221,124) -35%
Net Surplus / (Deficit) (97,954) (220,147) (342,344) (13,532) (129,000) (69,000) (29,000) 1,000 1,000
Beginning Cash Balance 909,540 836,137 573,049 230,705 101,705 32,705 3,705 4,705 Cash Reserve
Cash Adjustments 24,551 (42,940) - - - - - -
Ending Cash Balance 836,137 573,049 230,705 101,705 32,705 3,705 4,705 5,705
Cash Reserves Target 92,971 124,580 157,906 102,625 97,625 90,125 87,625 87,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to fund the continuing education for the officers of the South Bend Police Department.
This fund is funded by fees from accident reports, gun permits, false alarm and loud noise fines. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures include educational materials and equipment, conference and
training registration, and travel costs for conferences/trainings.
In recent years, the Police Department has been spending down the cash
balance in this fund as they attend various trainings and purchase new
equipment. This fund's revenues will not be able to support current spending
levels. In the future, the Police Department may look for other budget sources
to fund education and training, such as paying for it out of the Police
Department's budget in the General Fund.
153
City of South Bend, Indiana 2019 Budget
Fund 221 - Landlord Registration
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 1,225 8,475 4,000 310 1,000 - - - - (3,000) -75%
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - 2,000 - - - - - - (2,000) -100%
Interest Earnings - - 140 39 - - - - - (140) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 1,225 8,475 6,140 349 1,000 - - - - (5,140) -84%
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 - 15 1,000 5 500 500 500 500 500 (500) -50%
Transfers Out - - - - - - - - - - -
Total Services & Charges - 15 1,000 5 500 500 500 500 500 (500) -50%
Capital - - - - - - - - - - -
Total Expenditures - 15 1,000 5 500 500 500 500 500 (500) -50%
Net Surplus / (Deficit)1,225 8,460 5,140 344 500 (500) (500) (500) (500)
Beginning Cash Balance - 1,225 9,685 14,825 15,325 14,825 14,325 13,825 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 1,225 9,685 14,825 15,325 14,825 14,325 13,825 13,325
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance, enacted by the Common Council in 2016.
The proceeds from the registration, $5 registration fee per year, will fund Code Enforcement's costs of the program. There is a penalty of $100 to $500 per landlord for failure to comply with the new
ordinance.
Originally any revenues from penalties will be used to subsidize the City's Curb & Sidewalk program, however the Landlord Registration Program elsewhere in the State of Indiana is under State
legal review.
154
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Licenses & Permits 11,006 5,606 3,130 481 5,615 5,615 5,465 5,465 5,265 2,485 79%
Charges for Services 2,709,806 2,854,275 3,553,480 1,487,937 3,802,123 3,968,757 4,166,554 4,351,347 4,525,673 248,643 7%
Interest Earnings 10,080 8,537 10,200 4,771 9,200 9,200 9,200 9,300 9,300 (1,000) -10%
Donations 10,000 - - - - - - - - - -
Other Income 4,489,287 4,452,350 5,138,407 2,526,052 5,023,150 5,120,680 5,220,925 5,323,177 5,427,473 (115,257) -2%
Interfund Allocation Reimb 236,748 278,016 392,410 204,098 610,726 625,937 635,974 645,878 655,928 218,316 56%
Total Revenue 7,466,928 7,598,784 9,097,627 4,223,339 9,450,814 9,730,189 10,038,118 10,335,167 10,623,639 353,187 4%
Expenditures by Dept
Equipment Services 2,369,243 2,866,575 3,066,548 1,317,370 3,420,007 3,372,277 3,429,814 3,499,320 3,559,147 353,459 12%
Building Maintenance 177,333 198,576 217,417 106,143 233,125 257,414 262,053 266,764 271,543 15,708 7%
Central Purchasing/Stores 91,027 94,039 247,743 123,528 307,981 336,755 343,418 349,573 356,244 60,238 24%
Print Shop 131,515 128,880 192,329 72,700 189,569 200,038 196,474 205,280 207,740 (2,760) -1%
Radio Shop 251,634 267,936 336,927 141,125 300,400 325,761 331,764 336,997 342,755 (36,527) -11%
Energy/Sustainability 277,418 256,633 380,560 152,803 - - - - - (380,560) -100%
Electric & Gas Utilities 4,090,528 4,075,629 4,975,000 2,287,484 4,550,000 4,641,000 4,733,820 4,828,497 4,925,067 (425,000) -9%
Facilities Management - - - - 316,655 387,437 240,070 242,140 244,538 316,655 -
Total Expenditures 7,388,697 7,888,268 9,416,524 4,201,153 9,317,737 9,520,682 9,537,413 9,728,571 9,907,034 (98,787) -1%
Expenditures by Type
Personnel
Salaries & Wages 1,799,177 1,961,603 2,303,020 1,049,936 2,291,115 2,314,971 2,359,142 2,404,498 2,451,183 (11,905) -1%
Fringe Benefits 808,755 931,709 1,172,833 486,142 912,335 1,228,601 1,251,844 1,275,647 1,300,013 (260,498) -22%
Total Personnel 2,607,932 2,893,312 3,475,853 1,536,078 3,203,450 3,543,572 3,610,986 3,680,145 3,751,196 (272,403) -8%
Supplies 118,783 135,205 166,144 70,219 126,279 128,150 130,910 133,452 133,785 (39,865) -24%
Services & Charges
Professional Services 49,997 16,130 57,961 10,000 200,000 263,000 113,000 113,000 113,000 142,039 245%
Printing & Advertising 3,766 4,707 8,173 3,534 6,200 6,300 6,400 6,500 6,600 (1,973) -24%
Utilities 4,135,786 4,123,912 5,050,042 2,320,319 4,620,245 4,711,320 4,806,140 4,900,917 4,998,487 (429,797) -9%
Education & Training 12,177 15,937 23,551 3,893 20,800 20,800 20,800 20,800 20,800 (2,751) -12%
Travel 2,073 2,163 6,342 323 4,000 4,000 4,200 4,200 4,200 (2,342) -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 182,928 331,440 414,361 205,614 648,014 646,647 659,126 664,960 674,169 233,653 56%
Debt Service
Principal 11,214 13,629 14,317 6,885 14,209 14,776 3,303 9,000 9,000 (108) -1%
Interest & Fees 2,013 2,102 1,642 851 1,070 505 36 942 942 (572) -35%
Grants & Subsidies 59,499 - 19,460 5,320 - - - - - (19,460) -100%
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 82,012 82,012 92,855 92,855 298,000 387%
Total Services & Charges 4,661,982 4,859,751 5,774,527 2,594,856 5,988,008 5,848,960 5,795,517 5,914,974 6,022,053 213,481 4%
Capital - - - - - - - - - - -
Total Expenditures 7,388,697 7,888,268 9,416,524 4,201,153 9,317,737 9,520,682 9,537,413 9,728,571 9,907,034 (98,787) -1%
Net Surplus / (Deficit) 78,230 (289,484) (318,897) 22,186 133,077 209,507 500,705 606,596 716,605
Beginning Cash Balance 1,329,793 1,419,407 1,085,494 766,597 899,674 1,109,181 1,609,886 2,216,482 Cash Reserve
Cash Adjustments 11,384 (44,430) - - - - - -
Ending Cash Balance 1,419,407 1,085,494 766,597 899,674 1,109,181 1,609,886 2,216,482 2,933,087
Cash Reserves Target 824,542 953,160 1,110,381 1,191,934 1,219,921 1,200,898 1,225,019 1,245,492
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual
expenditures, excluding
utility accounting
This fund tracks the operating costs of the the Central Services Department. The 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 Purchasing/Stores (0612), Print Shop (0613), Radio Shop (0614), Facilities Managment
(0680). The electric and natural gas costs for the entire City are tracked in a separate division (0617) and allocated back to departments with an 8% admin fee added to help fund the Facilities Management
division. The Department of Administration & Finance oversees the Central Services Department.
Central Purchasing/Stores and Print Shop are funded by allocation. Facilities Management is funded by an 8% admin fee added added to the electric and natural gas bills when they are allocated back to
departments. All other cost centers are funded through internal labor rates. The Equipment Services division receives business licensing revenue from performing inspections of taxi cabs. This revenue
has declined dramatically in the past two years due to the popularity of ride sharing services such as Uber and Lyft. This fund also receives revenue from interest earned on the fund's cash balance.
In 2019, the Office of Sustainability will move out of the Central Services Fund and into the General Fund (101). Capital expenditures are tracked in the Central Services Capital Fund (224). Transfers Out
of the Central Services Operating Fund (222) to the capital fund (224) typically match the budgted capital expenditures. In 2019, Transfers Out increased significantly due to increased capital needs.
155
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings 913 875 2,700 1,325 1,200 1,200 1,300 1,300 1,300 (1,500) -56%
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 79,700 1,325 376,200 83,212 83,312 94,155 94,155 296,500 372%
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 - - - - - - - - - - -
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 -
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 173,396 114,180 88,036 72,160 300,000 ----211,964 241%
Total Expenditures 206,190 205,438 155,036 76,810 375,000 82,012 82,013 92,856 92,856 219,964 142%
Net Surplus / (Deficit)(74,758) 82,138 (75,336) (75,486) 1,200 1,200 1,299 1,299 1,299
Beginning Cash Balance 186,635 111,965 194,599 119,263 120,463 121,663 122,962 124,261 Cash Reserve
Cash Adjustments 87 497 - - - - - -
Ending Cash Balance 111,965 194,599 119,263 120,463 121,663 122,962 124,261 125,560
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 the capital expenditures of the Central Services Department.
This fund receives transfers from the Central Services Operating Fund (222). Transfers typically match the budgted capital expenditures. This fund also receives revenue from interest earned on the fund's
cash balance.
In 2019, Central Services budgeted $300,000 for new fleet management software to help the Equipment Services division better manage the City's vehicle assets. The Sample Street garage needs to replace
its old forklift.
Central Services main office located at 1045 W Sample St CNG Fill Station at the Riverside Drive location
156
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services ---------- -
Interest Earnings 42,151 41,588 67,000 35,952 40,000 40,000 40,000 40,000 40,000 (27,000) -40%
Other Income 14,187 79,055 703,578 20,096 2,000 2,000 2,000 2,000 2,000 (701,578) -100%
Interfund Allocation Reimb 2,221,491 2,921,201 2,058,152 1,032,067 3,931,197 4,000,030 4,071,971 4,117,253 4,190,530 1,873,045 91%
Transfers In ---------- -
Total Revenue 2,277,829 3,041,844 2,828,730 1,088,115 3,973,197 4,042,030 4,113,971 4,159,253 4,232,530 1,144,467 40%
Expenditures by Dept
Safety/Risk Management 202,965 211,107 262,724 109,429 242,351 256,747 260,682 263,452 266,864 (20,373) -8%
Liability Insurance 801,630 1,291,733 2,058,406 910,700 2,032,932 2,045,396 2,048,147 2,050,954 1,253,815 (25,474) -1%
Business Insurance 477,669 533,651 738,694 238,622 689,500 689,500 689,500 689,500 689,500 (49,194) -7%
Workers' Compensation 713,476 945,128 1,550,717 775,001 1,028,000 1,028,000 1,028,000 1,028,000 1,028,000 (522,717) -34%
Catastrophic Events --489,700 9,668 -----(489,700) -100%
Total Expenditures 2,195,740 2,981,619 5,100,241 2,043,421 3,992,783 4,019,643 4,026,329 4,031,906 3,238,179 (1,107,458) -22%
Expenditures by Type
Personnel
Salaries & Wages 141,774 176,450 190,988 93,725 154,286 157,309 160,395 163,543 166,754 (36,702) -19%
Fringe Benefits 70,991 90,796 86,918 42,461 61,221 84,018 85,652 87,316 89,011 (25,697) -30%
Total Personnel 212,765 267,246 277,906 136,186 215,507 241,327 246,047 250,859 255,765 (62,399) -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 23,595 5,509 20,500 20,500 20,500 20,500 20,500 (3,095) -13%
Travel 4,389 2,397 6,050 1,578 6,050 6,050 6,050 6,050 6,050 - 0%
Repairs & Maintenance 3,874 1,753 153,200 10,636 3,000 3,000 3,000 3,000 3,000 (150,200) -98%
Other Interfund Allocations 41,136 80,568 111,929 55,962 144,621 145,661 147,627 148,392 149,759 32,692 29%
Insurance 1,047,621 1,283,039 1,912,835 741,562 1,408,500 1,408,500 1,408,500 1,408,500 1,408,500 (504,335) -26%
Other Services & Charges 581,352 1,105,772 2,033,390 930,068 1,992,600 1,992,600 1,992,600 1,992,600 1,192,600 (40,790) -2%
Transfers Out --25,425 25,425 -----(25,425) -100%
Total Services & Charges 1,968,844 2,702,400 4,455,353 1,904,206 3,760,200 3,761,240 3,763,206 3,763,971 2,965,338 (695,153) -16%
Capital - - 340,000 - - - - - - (340,000) -100%
Total Expenditures 2,195,740 2,981,619 5,100,241 2,043,421 3,992,783 4,019,643 4,026,329 4,031,906 3,238,179 (1,107,458) -22%
Net Surplus / (Deficit)82,089 60,225 (2,271,511) (955,306) (19,586) 22,387 87,642 127,347 994,351
Beginning Cash Balance 4,519,282 4,599,205 4,674,728 2,403,217 2,383,631 2,406,018 2,493,660 2,621,007 Cash Reserve
Cash Adjustments (2,166) 15,298 ------
Ending Cash Balance 4,599,205 4,674,728 2,403,217 2,383,631 2,406,018 2,493,660 2,621,007 3,615,358
Cash Reserves Target 1,097,870 1,490,810 2,550,121 1,996,392 2,009,822 2,013,165 2,015,953 1,619,090
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
Revenues for this fund come from other City funds that pay a share proportionate to their estimated liability expenses. Various methodologies will be used to effectively and fairly assign costs to city funds
and departmental operations. In 2019, Safety & Risk costs will be allocated based on departments' budgeted FTE's. Liability and worker's compensation costs will be allocated based on two-year claims
history. Business insurance costs will be allocated based on net book value of capital assets at December 31, 2017 per CAFR and capital asset records.
Insurance claim reimbursements are also received in this fund.
The cash reserve goal in this fund is presently $5 million. When this fund has sufficient reserves, allocations to departments may decrease. 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. Capital was budgeted in 2018 to spend the
insurance proceeds from the 2018 flood claims.
157
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 Adopted 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 12,500 6,112 4,000 4,000 4,000 4,000 4,000 (8,500) -68%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 8,952 8,645 12,500 6,112 4,000 4,000 4,000 4,000 4,000 (8,500) -68%
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 - - - - - - - - - - -
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) (502,823) (148,447) (221,000) (61,603) 4,000 4,000 4,000
Beginning Cash Balance 991,738 968,861 847,926 345,103 124,103 62,500 66,500 70,500 Cash Reserve
Cash Adjustments (193) 3,012 - - - - - -
Ending Cash Balance 968,861 847,926 345,103 124,103 62,500 66,500 70,500 74,500
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.
In 2019, this fund will be used to fund legal professional services related to environmental issues and granular activated carbon reconditioning.
158
City of South Bend, Indiana 2019 Budget
Fund 249 - Public Safety LOIT
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes 6,791,160 7,467,618 7,851,541 4,672,566 8,560,555 8,731,766 8,906,401 9,084,529 9,266,220 709,014 9%
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Interest Earnings 6,989 8,413 21,900 6,379 6,000 6,000 6,000 6,000 6,000 (15,900) -73%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 6,798,149 7,476,031 7,873,441 4,678,945 8,566,555 8,737,766 8,912,401 9,090,529 9,272,220 693,114 9%
Expenditures by Dept
Police (0805)3,546,338 4,169,424 4,268,691 2,314,700 4,454,976 4,503,783 4,601,146 4,700,989 4,803,385 186,285 4%
Fire (0905)2,953,296 3,259,676 3,354,279 1,662,661 4,111,579 3,534,440 3,619,606 3,700,745 3,784,019 757,300 23%
Total Expenditures 6,499,635 7,429,100 7,622,970 3,977,361 8,566,555 8,038,223 8,220,752 8,401,734 8,587,404 943,585 12%
Expenditures by Type
Personnel
Salaries & Wages 4,666,735 5,440,721 5,432,960 2,937,767 6,484,606 5,654,777 5,761,336 5,870,024 5,980,887 1,051,646 19%
Fringe Benefits 1,832,899 1,988,378 2,190,010 1,039,594 2,081,949 2,383,446 2,459,416 2,531,710 2,606,517 (108,061) -5%
Total Personnel 6,499,635 7,429,100 7,622,970 3,977,361 8,566,555 8,038,223 8,220,752 8,401,734 8,587,404 943,585 12%
Supplies ---------- -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges ---------- -
Capital ---------- -
Total Expenditures 6,499,635 7,429,100 7,622,970 3,977,361 8,566,555 8,038,223 8,220,752 8,401,734 8,587,404 943,585 12%
Net Surplus / (Deficit) 298,514 46,931 250,471 701,584 -699,543 691,649 688,795 684,816
Beginning Cash Balance 640,958 938,797 988,905 1,239,376 1,239,376 1,938,919 2,630,568 3,319,363 Cash Reserve
Cash Adjustments (675)3,176 - - - - - -
Ending Cash Balance 938,797 988,905 1,239,376 1,239,376 1,938,919 2,630,568 3,319,363 4,004,179
Cash Reserves Target 519,971 594,328 609,838 685,324 643,058 657,660 672,139 686,992
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
8% of Annual expenditures -
one month reserve
The Public Safety Local Option Income Tax (LOIT) Fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts.
The City has adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety employees who were formerly paid by property taxes. Public Safety Local
Option Income Tax (LOIT) revenue is expected to increase approximately 2% per year.
There are no significant changes in expenditures as the collective bargaining agreement calls for 2% wage increase for Police and assume 2% for Fire.
159
City of South Bend, Indiana 2019 Budget
Fund 251 - Local Roads & Streets
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes 1,046,446 1,334,565 1,827,580 937,497 1,695,689 1,695,689 1,695,689 1,695,689 1,695,689 (131,891) -7%
Grants/Intergovernmental 162,655 202,729 292,498 249,606 320,000 290,000 280,000 270,000 240,000 27,502 9%
Interest Earnings 27,338 26,512 68,000 30,181 30,000 20,000 18,000 14,000 8,000 (38,000) -56%
Other Income 405,709 8,996 412,635 402,960 - - - - - (412,635) -100%
Transfers In - - - - 2,500,000 - - - - 2,500,000 -
Total Revenue 1,642,147 1,572,802 2,600,713 1,620,244 4,545,689 2,005,689 1,993,689 1,979,689 1,943,689 1,944,976 75%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies 469,122 455,306 670,364 108,262 250,000 600,000 600,000 600,000 600,000 (420,364) -63%
Services & Charges
Professional Services 22,900 - 374,000 - 680,000 30,000 30,000 30,000 30,000 306,000 82%
Repairs & Maintenance 299,840 131,707 1,026,106 344,137 650,000 700,000 650,000 650,000 650,000 (376,106) -37%
Other Services & Charges - - 5,000 - - - - - - (5,000) -100%
Transfers Out - - 284,500 - 600,000 - - - - 315,500 111%
Total Services & Charges 322,740 131,707 1,689,606 344,137 1,930,000 730,000 680,000 680,000 680,000 240,394 14%
Capital
Infrastructure 747,625 480,277 1,058,538 201,223 3,550,000 500,000 550,000 600,000 650,000 2,491,462 235%
Total Capital 747,625 480,277 1,058,538 201,223 3,550,000 500,000 550,000 600,000 650,000 2,491,462 235%
Total Expenditures 1,539,488 1,067,290 3,418,508 653,621 5,730,000 1,830,000 1,830,000 1,880,000 1,930,000 2,311,492 68%
Net Surplus / (Deficit) 102,659 505,512 (817,795) 966,622 (1,184,311) 175,689 163,689 99,689 13,689
Beginning Cash Balance 2,723,225 2,825,065 3,340,696 2,522,901 1,338,590 1,514,279 1,677,968 1,777,657 Cash Reserve
Cash Adjustments (819)10,120 - - - - - -
Ending Cash Balance 2,825,065 3,340,696 2,522,901 1,338,590 1,514,279 1,677,968 1,777,657 1,791,346
Cash Reserves Target 384,872 266,823 854,627 1,432,500 457,500 457,500 470,000 482,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Supplies
• Street Department Supplies - $250,000
Repairs & Maintenance
• Street Maintenance - $250,000
• Traffic Signal Maintenance - $400,000
Professional Services
• MACOG, Other - $30,000
• Marking Maintenance - $50,000
• Outsourced Street Paving - $600,000
Capital Projects
• Traffic Calming Devices - $250,000
• West Side Quiet Zone - $350,000
• Century Center Dam Repair - $200,000
• Olive LPA Project LID - $250,000
• Community Crossings (interfund transfer out to Fund 265) - $600,000
• Bendix LPA Project (funded by interfund transfer from EDIT Fund 408) - $2,500,000
Acronyms: MACOG - Michiana Area Council of Government, LPA - Local Public Agencies, LID - Local Improvement District
25% of Annual expenditures
This fund is used to track expenditures for road projects.
This fund receives gas taxes from the State of Indiana as its primary revenue source. In 2008,
wheel tax revenue was moved from this fund to the Motor Vehicle Highway Fund (202). This
fund also receives revenue from interest earned on the fund's cash balance.
Grants/Intergovernmental revenue is provided by the Indiana Department of Transportation
(INDOT) and reimbursed through progress billing for state approved projects. Also for 2019
we show a $2.5M transfer in from the Economic Development Income Tax Fund (EDIT Fund
408) to cover the cost of Bendix Road Project.
Overall changes in expenditures for Fund 251 reflect an increase of 68%. The primary reason is
twofold: first, the "Transfers Out" in the amount of $600,000 are for the matching portion of
the Community Crossings Grant, and second is to fund the cost of the Bendix Road Project
generated from the "Transfer In" revenue of $2.5M. Otherwise, expenditures for Local Roads
and Streets would reflect a -23% decrease or a drop of $788,508.
2019 Budget Highlights
160
City of South Bend, Indiana 2019 Budget
Fund 257 - LOIT Special Distribution
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes 4,217,549 - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - 1,070,000 670,000 215,000 160,000 185,000 150,000 150,000 (855,000) -80%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - 34,717 40,000 20,778 12,500 7,500 7,500 10,500 10,500 (27,500) -69%
Debt Proceeds - - - - - - - - - - -
Donations - 100,000 - - - - - - - - -
Other Income 130,394 314,272 185,735 54,687 - - - - - (185,735) -100%
Transfers In - - 254,000 - - - - - - (254,000) -100%
Total Revenue 4,347,943 448,989 1,549,735 745,464 227,500 167,500 192,500 160,500 160,500 (1,322,235) -85%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - 285,462 648,058 325,630 65,000 125,000 150,000 118,000 118,000 (583,058) -90%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - 1,000,000 1,340,000 - - - - - - (1,340,000) -100%
Total Services & Charges - 1,285,462 1,988,058 325,630 65,000 125,000 150,000 118,000 118,000 (1,923,058) -97%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure 322,876 907,255 1,519,291 164,521 - 42,500 42,500 42,500 42,500 (1,519,291) -100%
Total Capital 322,876 907,255 1,519,291 164,521 - 42,500 42,500 42,500 42,500 (1,519,291) -100%
Total Expenditures 322,876 2,192,717 3,507,349 490,151 65,000 167,500 192,500 160,500 160,500 (3,442,349) -98%
Net Surplus / (Deficit) 4,025,066 (1,743,728) (1,957,614) 255,313 162,500 - - - -
Beginning Cash Balance - 4,025,066 2,281,338 323,724 486,224 486,224 486,224 486,224 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 4,025,066 2,281,338 323,724 486,224 486,224 486,224 486,224 486,224
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes from the State for the purpose of infrastructure expenditures. Per the
state statute, a minimum of 75% must be spent on infrastructure projects. A total of $4,217,549, representing 75% of the total distribution, was deposited in May 2016, comprised of $4,160,901 distributed
to the City and $56,648 distributed to the Redevelopment Authority. The remainder was deposited into the Rainy Day Fund (102).
2019 Grants/Intergovernmental revenue show a decrease of $883K. Incoming grants reimbursements are expected to be lower in future years. This fund receives revenue from interest earned on the
fund's cash balance.
In 2019, $65,000 is budgeted for a traffic signal study. Expenditures have been adjusted to work within the confines of the available cash balance.
In 2018, the Community Crossings Matching Grant of $670,000 was incorrectly recorded in this fund. It was then transferred to the correct fund, Local Road & Bridge Grant Fund (265). The City's
matching $670,000 was also transferred, making the total transfer out $1,340,000.
161
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 Adopted 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 8,400 3,898 2,000 3,000 3,000 3,000 3,000 (6,400) -76%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 26,933 16,362 25,440 16,210 20,400 18,500 18,500 18,500 18,500 (5,040) -20%
Transfers In - - - - - - - - - - -
Total Revenue 240,357 227,229 178,840 69,258 167,400 166,500 166,500 166,500 166,500 (11,440) -6%
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 56,408 57,528 58,666 59,832 14,542 55%
Total Personnel 120,507 77,478 80,013 39,307 150,088 167,516 170,858 174,262 177,740 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 45,721 13,852 27,800 27,800 27,800 27,800 27,800 (17,921) -39%
Printing & Advertising 18,181 12,889 19,500 9,999 22,000 22,000 22,000 22,000 22,000 2,500 13%
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 10,800 188 15,300 15,300 15,300 15,300 15,300 4,500 42%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 9,802 7,645 10,800 8,430 14,300 14,300 14,300 14,300 14,300 3,500 32%
Transfers Out - - - - - - - - - - -
Total Services & Charges 63,918 50,784 90,321 32,484 82,900 82,900 82,900 82,900 82,900 (7,421) -8%
Capital ---------- -
Total Expenditures 185,689 135,315 172,334 72,451 234,988 252,416 255,758 259,162 262,640 62,654 36%
Net Surplus / (Deficit)54,668 91,914 6,506 (3,193) (67,588) (85,916) (89,258) (92,662) (96,140)
Beginning Cash Balance 424,866 479,360 572,740 579,246 511,658 425,742 336,484 243,822 Cash Reserve
Cash Adjustments (174)1,467 - - - - - -
Ending Cash Balance 479,360 572,740 579,246 511,658 425,742 336,484 243,822 147,682
Cash Reserves Target 46,422 33,829 43,084 58,747 63,104 63,940 64,791 65,660
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund tracks the portion of the Human Rights Department that is funded by the federal government.
This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC).
In 2019, the Employment Manager position will be moved from the General Fund (101) to the Human Rights Federal Grant Fund (258). This position handles all EEOC issues.
162
City of South Bend, Indiana 2019 Budget
Fund 265 - Local Road & Bridge Grant
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - 1,000,000 - - 600,000 - - - - 600,000 -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - 5,500 3,249 - - - - - (5,500) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - 1,000,000 1,370,500 - 600,000 - - - - (770,500) -56%
Total Revenue - 2,000,000 1,376,000 3,249 1,200,000 - - - - (176,000) -13%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - 1,007,057 1,795,758 407,491 1,200,000 - - - - (595,758) -33%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - 334,742 - - - - - - (334,742) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges - 1,007,057 2,130,500 407,491 1,200,000 - - - - (930,500) -44%
Capital - - - - - - - - - - -
Total Expenditures - 1,007,057 2,130,500 407,491 1,200,000 - - - - (930,500) -44%
Net Surplus / (Deficit)- 992,943 (754,500) (404,241) - - - - -
Beginning Cash Balance - - 992,943 238,443 238,443 238,443 238,443 238,443 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - 992,943 238,443 238,443 238,443 238,443 238,443 238,443
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund was established in December 2016 to account for the receipt of the Community Crossings state grant and matching revenue and for the payment of expenditures on eligible projects, per the
Indiana State Board of Accounts (SBOA).
Community Crossings is a partnership between the Indiana Department of Transportation (INDOT) and Hoosier communities, both urban and rural, to invest in infrastructure projects that catalyze
economic development, create jobs, and strengthen local transportation networks.
In February 2017, the City received the $1 million Community Crossings state grant from INDOT. $1 million was transferred from LOIT 2016 Special Distribution Fund (257) to match the grant
revenue.
Community Crossings Matching Grant is based on available pooled resources by the State of Indiana and the number of municipalities requesting the grant money. The actual grant dollars received in
2018 were $670,000; therefore 2019 budgeted revenues were based on a conservative estimate.
This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are calculated on grant proceeds, plus the City's matching portion. 2019 expenditures are for City-wide paving projects.
163
City of South Bend, Indiana 2019 Budget
Fund 273 - Morris PAC / Palais Royale Marketing
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 20,624 13,318 20,000 5,888 15,000 30,000 30,900 31,827 32,464 (5,000) -25%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 323 421 1,020 448 800 816 840 866 883 (220) -22%
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 20,947 13,739 21,020 6,336 15,800 30,816 31,740 32,693 33,347 (5,220) -25%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 4,212 5,673 18,000 2,858 30,000 35,000 35,000 40,000 40,000 12,000 67%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 4,212 5,673 18,000 2,858 30,000 35,000 35,000 40,000 40,000 12,000 67%
Capital - - - - - - - - - - -
Total Expenditures 4,212 5,673 18,000 2,858 30,000 35,000 35,000 40,000 40,000 12,000 67%
Net Surplus / (Deficit) 16,736 8,067 3,020 3,478 (14,200) (4,184) (3,260) (7,307) (6,653)
Beginning Cash Balance 30,306 47,005 55,239 58,259 44,059 39,875 36,616 29,308 Cash Reserve
Cash Adjustments (36) 168 - - - - - -
Ending Cash Balance 47,005 55,239 58,259 44,059 39,875 36,616 29,308 22,655
Cash Reserves Target 1,053 1,418 4,500 7,500 8,750 8,750 10,000 10,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate, non-reverting fund to receive monies from solicitation of funds for commercial promotion
sponsorships such as commercial ads on ticket envelopes and Morris Marquee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and
deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale.
Revenue for this fund is collected through donations and sponsorships and used to assist with continued promotions of and within the Morris Complex. This fund also receives revenue from interest
earned on the fund's cash balance.
Expenditures are for advertisements and promotional services. The City is able to not only advertise on the local area digital billboards, but also secure sponsorships to help fund the advertising displayed
on them.
Morris Performing Arts Center Palais Royale
164
City of South Bend, Indiana 2019 Budget
Fund 274 - Morris PAC Self-Promotion
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - 130,000 63,721 125,000 127,500 131,325 132,638 133,964 (5,000) -4%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - 1,000 124 400 408 420 433 442 (600) -60%
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - - 131,000 63,845 125,400 127,908 131,745 133,071 134,406 (5,600) -4%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - 15,000 20,000 25,000 25,000 25,000 15,000 -
Printing & Advertising - - 50,000 - 60,000 60,000 75,000 80,000 80,000 10,000 20%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 50,000 - 75,000 80,000 100,000 105,000 105,000 25,000 50%
Capital - - - - - - - - - - -
Total Expenditures - - 50,000 - 75,000 80,000 100,000 105,000 105,000 25,000 50%
Net Surplus / (Deficit) - - 81,000 63,845 50,400 47,908 31,745 28,071 29,406
Beginning Cash Balance - - - 81,000 131,400 179,308 211,053 239,124 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 81,000 131,400 179,308 211,053 239,124 268,530
Cash Reserves Target - - 12,500 18,750 20,000 25,000 26,250 26,250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was created to account for Self Promoter Events. Earnings on self-promoted events will be retained in this fund.
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (101), $1.00 deposited into Morris PAC Self-Promotion
Fund (274), and $1.00 deposited into Morris PAC Capital Fund (416). This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for marketing and advertising for the Morris Performing Arts Center.
165
City of South Bend, Indiana 2019 Budget
Fund 278 - Take Home Vehicle Police
Fund Type Internal Service Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 56,100 - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 6,265 6,939 13,500 6,061 4,000 4,000 4,000 4,000 4,000 (9,500) -70%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 56,100 1,960 3,500 1,564 - - - - - (3,500) -100%
Transfers In - - - - - - - - - - -
Total Revenue 118,465 8,899 17,000 7,625 4,000 4,000 4,000 4,000 4,000 (13,000) -76%
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 7,086 9,986 30,000 - 50,000 50,000 50,000 50,000 50,000 20,000 67%
Transfers Out - - - - - - - - - - -
Total Services & Charges 7,086 9,986 30,000 - 50,000 50,000 50,000 50,000 50,000 20,000 67%
Capital - - - - - - - - - - -
Total Expenditures 7,086 9,986 30,000 - 50,000 50,000 50,000 50,000 50,000 20,000 67%
Net Surplus / (Deficit) 111,379 (1,088) (13,000) 7,625 (46,000) (46,000) (46,000) (46,000) (46,000)
Beginning Cash Balance 640,497 751,530 752,925 739,925 693,925 647,925 601,925 555,925 Cash Reserve
Cash Adjustments (346) 2,483 - - - - - -
Ending Cash Balance 751,530 752,925 739,925 693,925 647,925 601,925 555,925 509,925
Cash Reserves Target 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Set dollar amount of
$750,000
This fund pays for police vehicle off duty accident claims.
This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. Deductions from officers for gas and insurance are made in accordance with an agreement with the
Fraternal Order of Police (FOP). The agreement calls for the suspension of the deduction based on the price of gas and the balance of cash in this fund. The decrease in revenue is the result of
suspending the payroll deduction for sworn officers as outlined in the agreement between the Police Department and the FOP. 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.
Expenditures are driven by the number of off duty accident claims. Claims
have been minimal in this fund since it was created.
166
City of South Bend, Indiana 2019 Budget
Fund 279 - IT / Innovation / 311 Call Center
Fund Type Internal Service Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings - - 53,424 7,645 10,000 10,000 10,000 10,000 10,000 (43,424) -81%
Donations - - 100,000 100,000 - - - - - (100,000) -100%
Other Income - - 51,828 24,979 45,062 - - - - (6,766) -13%
Interfund Allocation Reimb 487,897 5,167,452 6,788,985 3,394,476 7,991,331 7,465,929 7,626,325 7,539,768 7,569,938 1,202,346 18%
Transfers In - - - - - - - - - - -
Total Revenue 487,897 5,167,452 6,994,237 3,527,100 8,046,393 7,475,929 7,636,325 7,549,768 7,579,938 1,052,156 15%
Expenditures by Dept
311 Call Center 487,897 504,388 595,066 264,381 557,310 620,143 631,733 643,554 655,612 (37,756) -6%
Innovation & Technology - 3,073,982 6,953,446 2,537,665 7,794,658 6,858,069 7,017,199 6,929,347 6,958,197 841,212 12%
Total Expenditures 487,897 3,578,369 7,548,512 2,802,046 8,351,968 7,478,212 7,648,932 7,572,901 7,613,809 803,456 11%
Expenditures by Type
Personnel
Salaries & Wages 319,674 1,358,197 1,641,291 754,126 1,942,598 1,981,343 2,020,864 2,061,176 2,102,293 301,307 18%
Fringe Benefits 137,668 544,115 732,528 302,599 692,708 923,278 941,215 959,509 978,169 (39,820) -5%
Total Personnel 457,342 1,902,312 2,373,819 1,056,725 2,635,306 2,904,621 2,962,079 3,020,685 3,080,462 261,487 11%
Supplies 2,657 78,073 243,277 40,347 71,850 88,850 71,850 88,850 88,850 (171,427) -70%
Services & Charges
Professional Services - 302,765 1,542,278 445,190 1,067,434 722,750 722,750 752,750 722,750 (474,844) -31%
Printing & Advertising - - 298 298 5,150 5,150 5,150 5,150 5,150 4,852 1628%
Education & Training 2,033 12,788 25,939 11,720 77,900 77,900 77,900 77,900 77,900 51,961 200%
Travel 6,836 30,823 124,692 7,339 27,110 29,110 29,110 29,110 29,110 (97,582) -78%
Repairs & Maintenance 3,336 1,080,648 2,628,471 1,084,959 3,055,487 2,863,987 3,005,579 2,867,083 2,937,799 427,016 16%
Other Interfund Allocations 13,248 4,584 5,211 2,604 6,785 6,785 6,785 6,785 6,785 1,574 30%
Debt Service
Principal - 136,360 213,992 55,199 297,927 277,512 271,208 232,480 176,203 83,935 39%
Interest & Fees - 15,429 40,403 4,460 48,219 42,747 37,721 33,308 30,000 7,816 19%
Grants & Subsidies - - 25,000 - - - - - - (25,000) -100%
Other Services & Charges 2,445 14,586 285,032 93,204 458,800 458,800 458,800 458,800 458,800 173,768 61%
Transfers Out - - - - 600,000 - - - - 600,000 -
Total Services & Charges 27,898 1,597,985 4,891,316 1,704,974 5,644,812 4,484,741 4,615,003 4,463,366 4,444,497 753,496 15%
Capital - - 40,100 - - - - - - (40,100) -100%
Total Expenditures 487,897 3,578,369 7,548,512 2,802,046 8,351,968 7,478,212 7,648,932 7,572,901 7,613,809 803,456 11%
Net Surplus / (Deficit) - 1,589,083 (554,275) 725,054 (305,575) (2,283) (12,607) (23,133) (33,871)
Beginning Cash Balance - - 1,589,083 1,034,808 729,233 726,950 714,343 691,210 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - 1,589,083 1,034,808 729,233 726,950 714,343 691,210 657,339
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This internal service fund tracks the revenues and expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business Analytics,
Applications, and Civic Innovation. The 311 Call Center was established to handle resident telephone calls in an efficient and effective manner. It provides residents with a "one-stop" shop to contact city
departments with inquiries and service requests. Starting in 2017, IT Dept costs were moved to this fund. The IT Dept provides technical services to the various departments within the City. The
Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through technology, data, and strategic partnerships.
This fund receives revenue in the form of an interfund allocation. The cost of the 311 Call Center and the Department of Innovation & Technology is allocated between the City departments based on
various criteria including number of devices, number of user licenses, departmental specific software renewal, and more.
Centralized IT: In 2019, the City continues to centralize IT expenditures from other departments. In the past, these consolidations have led to annual savings of over $300k as we gained visibility into
underutilized services and assets. In 2019, an additional $671,000 of departmental costs are being charged to Fund 279 and allocated back to the respective departments.
ERP Implementation: In 2019, $600,000 (from prior year reserves) will be transferred to COIT Fund 404 to cover the cost of the new enterprise resource planning (ERP) software implementation. The
ERP implementation is estimated to cost about $3 million.
Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue to make government
more efficient ($40k). IT is requesting funding to maintain and expand the quality of digital inclusion initiatives ($137k).
CityWorks: In 2019, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise platform because it
integrated well with GIS and had substantial adoption from similarly sized cities. Based on departmental demand, IT is requesting funding to onboard the Department of Community Investment (DCI),
Parks Maintenance, Forestry, Traffic & Lighting, and the Street Dept.
167
City of South Bend, Indiana 2019 Budget
Fund 280 - Police Block Grants
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 35 36 70 32 35 35 35 35 35 (35) -50%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 35 36 70 32 35 35 35 35 35 (35) -50%
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)35 36 70 32 35 35 35 35 35
Beginning Cash Balance 3,844 3,879 3,927 3,997 4,032 4,067 4,102 4,137 Cash Reserve
Cash Adjustments (1) 13 - - - - - -
Ending Cash Balance 3,879 3,927 3,997 4,032 4,067 4,102 4,137 4,172
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund has been used to account for certain Police grants.
Currently, this fund only receives revenue from interest earned on the fund's
cash balance.
Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014.
There are no open grants at this time.
168
City of South Bend, Indiana 2019 Budget
Fund 281 - Economic Develop Commission-Revenue Bonds
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 250 255 259 225 - - - - - (259) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 250 255 259 225 - - - - - (259) -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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - 28,126 - - - - - - (28,126) -100%
Total Services & Charges - - 28,126 - - - - - - (28,126) -100%
Capital - - - - - - - - - - -
Total Expenditures - - 28,126 - - - - - - (28,126) -100%
Net Surplus / (Deficit)250 255 (27,867) 225 - - - - -
Beginning Cash Balance 27,320 27,564 27,910 - - - - - Cash Reserve
Cash Adjustments (7) 92 (43) - - - - -
Ending Cash Balance 27,564 27,910 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was used for the expenses of Economic Development Revenue Bonds. These bonds have been paid off.
This fund received revenue from interest earned on the fund's cash balance.
The remaining cash balance will be transferred to the Redevelopment General Fund (433).
169
City of South Bend, Indiana 2019 Budget
Fund 287 - Emergency Medical Services Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - 75,000 - 75,000 75,000 75,000 75,000 75,000 - 0%
Licenses & Permits - - - - - - - - - - -
Charges for Services 2,460,775 3,210,349 1,616,583 1,616,582 500,000 500,000 250,000 250,000 - (1,116,583) -69%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 29,729 38,066 79,000 37,740 10,000 15,000 15,000 15,000 15,000 (69,000) -87%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - 3,515 - - - - - - (3,515) -100%
Transfers In - - 27,741 25,425 545,695 2,275,558 1,516,945 2,705,278 1,313,030 517,954 1867%
Total Revenue 2,490,504 3,248,415 1,801,839 1,679,747 1,130,695 2,865,558 1,856,945 3,045,278 1,403,030 (671,144) -37%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - 58,750 39,950 - - - - - (58,750) -100%
Services & Charges
Professional Services - 264,051 207,203 168,648 - - - - - (207,203) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 42,453 118 104,450 96,500 - - - - - (104,450) -100%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 112,975 401,821 321,795 68,858 606,250 642,344 541,734 533,805 380,507 284,455 88%
Interest & Fees 8,771 189,641 106,533 3,519 195,432 178,864 162,049 146,265 130,307 88,899 83%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 385,775 471,088 - - - - - - - - -
Transfers Out - - 497,006 302,526 403,830 401,705 404,355 401,780 403,980 (93,176) -19%
Total Services & Charges 549,974 1,326,719 1,236,987 640,051 1,205,512 1,222,913 1,108,138 1,081,850 914,794 (31,475) -3%
Capital
Land - - - - - - - - - - -
Land Improvements - 385,595 - - - - - - - - -
Bldgs & Bldg Improve.173,105 20,666 273,491 24,312 250,000 250,000 250,000 250,000 250,000 (23,491) -9%
Motor Equipment 499,603 762,499 1,320,502 497,136 335,000 1,240,000 270,000 1,030,000 30,000 (985,502) -75%
Machinery & Equipment 210,528 75,000 500,000 - 875,000 500,000 500,000 500,000 500,000 375,000 75%
Infrastructure - - - - - - - - - - -
Total Capital 883,236 1,243,760 2,093,993 521,448 1,460,000 1,990,000 1,020,000 1,780,000 780,000 (633,993) -30%
Total Expenditures 1,433,210 2,570,479 3,389,730 1,201,449 2,665,512 3,212,913 2,128,138 2,861,850 1,694,794 (724,218) -21%
Net Surplus / (Deficit) 1,057,294 677,936 (1,587,891) 478,299 (1,534,817) (347,355) (271,194) 183,428 (291,765)
Beginning Cash Balance 2,568,327 3,629,534 4,314,122 2,726,231 1,191,414 844,059 572,866 756,294 Cash Reserve
Cash Adjustments 3,914 6,652 - - - - - -
Ending Cash Balance 3,629,534 4,314,122 2,726,231 1,191,414 844,059 572,866 756,294 464,530
Cash Reserves Target 358,302 642,620 847,433 666,378 803,228 532,035 715,463 423,699
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established in 2015 to track capital expenditures related to Emergency Medical Services and the Fire Department. Capital purchases include fire apparatuses, ambulances, and major
construction projects.
The fund receives revenues from Medicaid settlements and interfund transfers from EMS Operating Fund (288). This fund also receives revenue from interest earned on the fund's cash balance.
Capital spending includes fleet needs, as well as updates and repair & maintenance to facilities. To keep the fleet within a servicable life span, generally the City aims to purchase 2 pumper trucks every 3
years and an aerial apparatus every 5 years. The City also purchases or refurbishes an ambulance each year. The Fire Department's capital needs have also begun to include debt service payments for
facilities such as Station 5, the LJT Fire Training Center, and construction of the new Station 9 (paid for out of Fund 451).
170
City of South Bend, Indiana 2019 Budget
Fund 288 - Emergency Medical Services Operating
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 5,518,994 5,579,407 6,168,680 3,009,992 5,163,884 5,199,884 5,199,884 5,199,884 5,199,884 (1,004,796) -16%
Fines, Forfeitures, and Fees 3,400 1,600 2,500 100 2,500 2,500 2,500 2,500 2,500 - 0%
Interest Earnings 19,696 24,597 47,000 20,544 15,000 15,000 15,000 15,000 15,000 (32,000) -68%
Debt Proceeds - - - - - - - - - - -
Donations - 1,170 200 200 - - - - - (200) -100%
Other Income 97,953 17,256 23,570 2,343 5,000 5,000 5,000 5,000 5,000 (18,570) -79%
Transfers In - - - - 988,936 1,700,000 1,700,000 1,800,000 2,000,000 988,936 -
Total Revenue 5,640,043 5,624,031 6,241,950 3,033,179 6,175,320 6,922,384 6,922,384 7,022,384 7,222,384 (66,630) -1%
Expenditures by Type
Personnel
Salaries & Wages 3,726,559 3,430,857 3,655,500 1,783,461 4,009,648 4,075,099 4,091,827 4,158,905 4,227,324 354,148 10%
Fringe Benefits 1,255,836 1,297,150 1,428,833 658,984 1,196,092 1,631,422 1,678,325 1,728,217 1,779,856 (232,741) -16%
Total Personnel 4,982,395 4,728,007 5,084,333 2,442,446 5,205,740 5,706,521 5,770,152 5,887,122 6,007,180 121,407 2%
Supplies 253,433 290,594 395,167 157,572 404,840 404,840 404,840 404,840 404,840 9,673 2%
Services & Charges
Professional Services 55,994 26,491 170,125 26,174 74,610 74,610 74,610 74,610 74,610 (95,515) -56%
Printing & Advertising - - - - - - - - - - -
Utilities 7,612 8,475 30,500 4,313 33,000 33,000 33,000 33,000 33,000 2,500 8%
Education & Training 17,000 84,652 52,000 4,888 17,000 17,000 17,000 17,000 17,000 (35,000) -67%
Travel - - - - - - - - - - -
Repairs & Maintenance 193,644 179,959 253,256 28,768 243,600 243,600 243,600 243,600 243,600 (9,656) -4%
Other Interfund Allocations - 20,028 220,456 110,226 261,156 266,379 271,706 277,141 282,683 40,700 18%
Debt Service
Principal 260,920 304 1,044 - - - - - - (1,044) -100%
Interest & Fees 190,517 14 49 - - - - - - (49) -100%
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 75,051 148,812 205,005 25,898 166,000 166,000 166,000 166,000 166,000 (39,005) -19%
Transfers Out - - - - - - - - - - -
Total Services & Charges 800,739 468,735 932,435 200,266 795,366 800,589 805,916 811,351 816,893 (137,069) -15%
Capital - - 19,811 19,811 - - - - - (19,811) -100%
Total Expenditures 6,036,567 5,487,336 6,431,746 2,820,094 6,405,946 6,911,950 6,980,908 7,103,313 7,228,913 (25,800) 0%
Net Surplus / (Deficit) (396,524) 136,695 (189,796) 213,085 (230,626) 10,434 (58,524) (80,929) (6,529)
Beginning Cash Balance 2,210,747 1,755,548 1,829,976 1,640,180 1,409,554 1,419,988 1,361,464 1,280,535 Cash Reserve
Cash Adjustments (58,675) (62,268) - - - - - -
Ending Cash Balance 1,755,548 1,829,976 1,640,180 1,409,554 1,419,988 1,361,464 1,280,535 1,274,006
Cash Reserves Target 1,509,142 1,371,834 1,607,937 1,601,487 1,727,988 1,745,227 1,775,828 1,807,228
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the expenditures of the Emergency Medical Services (EMS) program.
This Fund captures personnel and operating expenses primarily for Emergency Medical
Services division and reflects a portion of the cost associated with operating ambulances.
The revenues in this account are generated through user fees for the South Bend Fire
Department EMS division, Training Bureau, and Inspections. This fund also receives revenue
from interest earned on the fund's cash balance.
The current revenues are not enough to support current expenditures. To cover the difference,
this fund will receive interfund transfers in from the General Fund (101) and COIT (404) in
2019, and just the General Fund in 2020 through 2023.
171
City of South Bend, Indiana 2019 Budget
Fund 289 - HAZMAT
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 3,410 6,435 10,000 - 10,000 10,000 10,000 10,000 10,000 - 0%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 264 218 450 220 200 200 200 200 200 (250) -56%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 3,674 6,653 10,450 220 10,200 10,200 10,200 10,200 10,200 (250)-2%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies 8,962 5,964 10,000 -10,000 10,000 10,000 10,000 10,000 -0%
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 8,962 5,964 10,000 -10,000 10,000 10,000 10,000 10,000 -0%
Net Surplus / (Deficit)(5,288) 689 450 220 200 200 200 200 200
Beginning Cash Balance 32,014 26,727 27,506 27,956 28,156 28,356 28,556 28,756 Cash Reserve
Cash Adjustments 2 89 - - - - - -
Ending Cash Balance 26,727 27,506 27,956 28,156 28,356 28,556 28,756 28,956
Cash Reserves Target 2,240 1,491 2,500 2,500 2,500 2,500 2,500 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used to account for the cost of the Hazardous Materials Response team. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials Response. This typically
happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department.
Funding is entirely dependent on the number of billable Hazardous Material responses in any given calendar
year. This fund also receives revenue from interest earned on the fund's cash balance.
In recent years, this fund has been used to purchase supplies for the HAZMAT response team. No major
expenditures are planned.
172
City of South Bend, Indiana 2019 Budget
Fund 291 - Indiana River Rescue
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Charges for Services 110,700 75,600 97,000 41,520 72,000 91,000 98,000 105,000 105,000 (25,000) -26%
Interest Earnings 1,222 1,339 2,600 1,087 500 500 500 500 500 (2,100) -81%
Donations - - - - - - - - - - -
Other Income - - 5,152 - - - - - - (5,152) -100%
Transfers In - - - - - - - - - - -
Total Revenue 111,922 76,939 104,752 42,607 72,500 91,500 98,500 105,500 105,500 (32,252) -31%
Expenditures by Type
Personnel
Salaries & Wages 23,000 3,000 13,000 1,500 13,000 13,000 13,000 13,000 13,000 - 0%
Fringe Benefits - 777 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0%
Total Personnel 23,000 3,777 15,500 1,500 15,500 15,500 15,500 15,500 15,500 - 0%
Supplies 6,181 16,299 17,800 8,440 18,800 18,800 18,800 18,800 18,800 1,000 6%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 250 - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Utilities - - - - - - - - - - -
Education & Training 5,846 4,289 9,000 - 9,000 9,000 9,000 9,000 9,000 - 0%
Travel 10,826 5,629 14,500 3,905 14,500 15,000 15,000 16,000 16,000 - 0%
Repairs & Maintenance 19,243 65,298 43,400 68 44,000 43,000 43,000 43,000 43,000 600 1%
Other Interfund Allocations - - - - - - - - - - -
Other Services & Charges - - 600 600 - - - - - (600) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges 36,165 75,215 68,500 4,573 68,500 68,000 68,000 69,000 69,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures 65,346 95,291 101,800 14,513 102,800 102,300 102,300 103,300 103,300 1,000 1%
Net Surplus / (Deficit)46,576 (18,352) 2,952 28,094 (30,300) (10,800) (3,800) 2,200 2,200
Beginning Cash Balance 95,300 141,771 123,859 126,811 96,511 85,711 81,911 84,111 Cash Reserve
Cash Adjustments (104) 440 - - - - - -
Ending Cash Balance 141,771 123,859 126,811 96,511 85,711 81,911 84,111 86,311
Cash Reserves Target 16,337 23,823 25,450 25,700 25,575 25,575 25,825 25,825
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically 2-4 schools a year, each
a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of instructors are comprised of South Bend Firefighters
and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and it's unique "L" shaped dam, and the East Race Waterway. The East Race Waterway
is a 2000' run which winds through the heart of the city. It has been the site of many U.S. Olympic trials and World Class kayak events. It allows for realistic but controlled training in river rescue, what is
now formally known as the premier training ground for "Swiftwater rescue." Class lectures will provide a background in theory and concepts that enables students to go directly to the water. Students become
familiar with such equipment as inflatable boats, outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of our teaching sites have actual accident histories.
This fund collects tuition fees for students attending the Indiana River Rescue School. This fund
also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the maintenance and repair of rescue equipment and the wages for the
instructors. No major expenditures are planned.
173
City of South Bend, Indiana 2019 Budget
Fund 292 - Police Grants
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
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 44,568 28,178 21,735 - - - - - - (21,735) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges 44,568 28,178 21,735 - - - - - - (21,735) -100%
Capital - - - - - - - - - - -
Total Expenditures 44,568 28,178 21,735 - - - - - - (21,735) -100%
Net Surplus / (Deficit)(44,568) (28,178) (21,735) - - - - - -
Beginning Cash Balance 121,196 76,628 48,451 26,716 26,716 26,716 26,716 26,716 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 76,628 48,451 26,716 26,716 26,716 26,716 26,716 26,716
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the revenue and expenditures related to specific Federal Grants. Federal Grant revenue and expenditures are now tracked in Fund 295.
There are no planned expenditures at this time.
There isn't a source of revenue at this time.
174
City of South Bend, Indiana 2019 Budget
Fund 294 - Regional Police Academy
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 21,650 19,075 25,000 20,967 20,000 20,000 20,000 20,000 20,000 (5,000) -20%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 743 775 1,700 746 500 500 500 500 500 (1,200) -71%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - 50 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0%
Transfers In - - - - - - - - - - -
Total Revenue 22,393 19,900 28,700 21,713 22,500 22,500 22,500 22,500 22,500 (6,200) -22%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - 765 1,500 190 1,500 1,500 1,500 1,500 1,500 - 0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 10,746 3,150 10,000 6,150 10,000 10,000 10,000 10,000 10,000 - 0%
Travel - - 1,500 - 1,500 1,500 1,500 1,500 1,500 - 0%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 5,789 4,721 9,500 2,833 9,500 9,500 9,500 9,500 9,500 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 16,536 7,871 21,000 8,983 21,000 21,000 21,000 21,000 21,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures 16,536 8,637 22,500 9,173 22,500 22,500 22,500 22,500 22,500 - 0%
Net Surplus / (Deficit) 5,857 11,264 6,200 12,540 - - - - -
Beginning Cash Balance 70,112 75,941 87,473 93,673 93,673 93,673 93,673 93,673 Cash Reserve
Cash Adjustments (27) 268 - - - - - -
Ending Cash Balance 75,941 87,473 93,673 93,673 93,673 93,673 93,673 93,673
Cash Reserves Target 4,134 2,159 5,625 5,625 5,625 5,625 5,625 5,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to fund the cost of course material and instructors at the South Bend
Police Academy.
The enforcement courses are offered to other police departments who pay a fee to attend the
training. This fund also receives revenue from interest earned on the fund's cash balance.
There are no major expenditures planned for this fund.
175
City of South Bend, Indiana 2019 Budget
Fund 295 - COPS MORE Grant
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 174,506 18,344 184,819 25,422 53,750 53,750 53,750 53,750 53,750 (131,069) -71%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 1,168 1,606 2,200 1,078 500 500 500 500 500 (1,700) -77%
Debt Proceeds - - - - - - - - - - -
Donations - - 3,250 - 3,250 3,250 3,250 3,250 3,250 - 0%
Other Income 133,551 54,617 36,500 20,063 34,500 34,500 34,500 34,500 34,500 (2,000) -5%
Transfers In - - - - - - - - - - -
Total Revenue 309,225 74,566 226,769 46,563 92,000 92,000 92,000 92,000 92,000 (134,769) -59%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 153,529 43,075 67,785 19,215 47,000 47,000 47,000 47,000 47,000 (20,785) -31%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 11,000 - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 28,829 133,759 45,000 44,655 45,000 45,000 45,000 45,000 45,000 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 39,829 133,759 45,000 44,655 45,000 45,000 45,000 45,000 45,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures 193,358 176,834 112,785 63,870 92,000 92,000 92,000 92,000 92,000 (20,785) -18%
Net Surplus / (Deficit) 115,867 (102,268) 113,984 (17,306) - - - - -
Beginning Cash Balance 121,372 237,007 135,365 249,349 249,349 249,349 249,349 249,349 Cash Reserve
Cash Adjustments (232) 626 - - - - - -
Ending Cash Balance 237,007 135,365 249,349 249,349 249,349 249,349 249,349 249,349
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees.
This fund is used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend Police Boxing Club. This free program
matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to value peaceful and positive ways to resolve differences and
frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life.
In 2018, this fund was used to pay for some of the cost of new video surveillance systems in the police cars.
The Community-Oriented Policing Services (COPS) Office of the Department of Justice offers grants through the Making Officer Redeployment Effective (MORE) program. This fund also receives
revenue from interest earned on the fund's cash balance.
176
City of South Bend, Indiana 2019 Budget
Fund 299 - Police Federal Drug Enforcement
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 10,786 51,823 50,000 6,201 50,000 50,000 50,000 50,000 50,000 - 0%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 1,397 2,048 2,600 1,130 1,000 1,000 1,000 1,000 1,000 (1,600) -62%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 14,536 - 6,677 - - - - - - (6,677) -100%
Transfers In - - - - - - - - - - -
Total Revenue 26,720 53,871 59,277 7,330 51,000 51,000 51,000 51,000 51,000 (8,277) -14%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 21,336 34,337 6,000 - 6,000 6,000 6,000 6,000 6,000 - 0%
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 1,290 16,372 - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 1,290 16,372 - - - - - - - - -
Capital 30,787 98,491 45,000 - 45,000 45,000 45,000 45,000 45,000 - 0%
Total Expenditures 53,413 149,201 51,000 - 51,000 51,000 51,000 51,000 51,000 - 0%
Net Surplus / (Deficit)(26,693) (95,329) 8,277 7,330 - - - - -
Beginning Cash Balance 252,752 226,058 130,729 139,006 139,006 139,006 139,006 139,006 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 226,058 130,729 139,006 139,006 139,006 139,006 139,006 139,006
Cash Reserves Target 13,353 37,300 12,750 12,750 12,750 12,750 12,750 12,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to receive the Police Department's share of money acquired in drug enforcement activity. Expenditures are to be used to fund drug enforcement and training.
Budgeted expenditures are for replacement of police cars and for supplies related to to drug enforcement and training.
This fund receives the Police Department's share of money acquired in drug enforcement activity. This fund also receives revenue from interest earned on the fund's cash balance.
177
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - 703,118 386,442 1,077,000 1,111,962 1,142,374 1,121,613 1,130,457 373,882 53%
Local Income Taxes - - - - - - - - - - -
Other Taxes - - 37,106 18,100 41,404 42,232 43,077 43,938 44,817 4,298 12%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - 763 100 1,000 1,000 1,000 1,000 1,000 237 31%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - - 740,987 404,643 1,119,404 1,155,194 1,186,450 1,166,552 1,176,275 378,417 51%
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 - - - - - - - - - - -
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)- - 145,683 404,643 (61,739) (17,773) (2,742) (2,815) (2,892)
Beginning Cash Balance - - - 145,683 83,944 66,171 63,429 60,614 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 145,683 83,944 66,171 63,429 60,614 57,722
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.
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).
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.
178
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 1,361,512 820,071 426,604 234,467 - - - - - (426,604) -100%
Local Income Taxes - - - - - - - - - - -
Other Taxes 70,548 47,836 28,705 14,078 - - - - - (28,705) -100%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings (50) 285 141 141 - - - - - (141) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 112,116 - 274,768 - - - - - - (274,768) -100%
Transfers In - - - - - - - - - - -
Total Revenue 1,544,126 868,192 730,218 248,685 - - - - - (730,218) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
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%
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) 97,903 (382,630) - - - - -
Beginning Cash Balance 11,396 289,227 27,305 125,208 - - - - Cash Reserve
Cash Adjustments 4,706 6,654 - (125,208) - - - -
Ending Cash Balance 289,227 27,305 125,208 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
In 2019, the remaining fund balance will be transferred to the EDIT Fund (408) to reimburse EDIT for the interfund transfers it made to help pay for the debt service payments for the Hall of Fame
bonds.
This fund received property tax revenue
(distributions received in June and December)
from a special levy. Because of the timing of
revenue and expenditures, this fund typically
had a negative cash balance until the property
tax distributions were received. During those
times, the EDIT Fund (408) would make an
interfund transfer to help cover the debt
service payments.
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.
Former College Football Hall of Fame
179
City of South Bend, Indiana 2019 Budget
Fund 315 - Airport 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 9,471 9,536 17,500 8,352 14,000 14,500 15,000 15,500 16,000 (3,500) -20%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 9,471 9,536 17,500 8,352 14,000 14,500 15,000 15,500 16,000 (3,500) -20%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 8,312 9,390 16,000 6,748 14,000 14,500 15,000 15,500 16,000 (2,000) -13%
Total Services & Charges 8,312 9,390 16,000 6,748 14,000 14,500 15,000 15,500 16,000 (2,000) -13%
Capital - - - - - - - - - - -
Total Expenditures 8,312 9,390 16,000 6,748 14,000 14,500 15,000 15,500 16,000 (2,000) -13%
Net Surplus / (Deficit) 1,159 146 1,500 1,604 - - - - -
Beginning Cash Balance 1,035,975 1,036,888 1,040,462 1,041,962 1,041,962 1,041,962 1,041,962 1,041,962 Cash Reserve
Cash Adjustments (245) 3,428 - - - - - -
Ending Cash Balance 1,036,888 1,040,462 1,041,962 1,041,962 1,041,962 1,041,962 1,041,962 1,041,962
Cash Reserves Target 1,036,888 1,040,462 1,041,962 1,041,962 1,041,962 1,041,962 1,041,962 1,041,962
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt schedule 6) for the
airport taxable project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (324). Any variance in the trend of interest income will be due to changes in prevailing interest rates.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
180
City of South Bend, Indiana 2019 Budget
Fund 317 - Coveleski Debt Service Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 4,647 4,725 9,000 4,167 2,010 - - - - (6,990) -78%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 4,647 4,725 9,000 4,167 2,010 - - - - (6,990) -78%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - 525,000 - - - - 525,000 -
Total Services & Charges - - - - 525,000 - - - - 525,000 -
Capital - - - - - - - - - - -
Total Expenditures - - - - 525,000 - - - - 525,000 -
Net Surplus / (Deficit)4,647 4,725 9,000 4,167 (522,990) - - - -
Beginning Cash Balance 507,047 511,567 517,990 522,990 - - - - Cash Reserve
Cash Adjustments (127) 1,698 (4,000) - - - - -
Ending Cash Balance 511,567 517,990 522,990 - - - - -
Cash Reserves Target 511,567 517,990 522,990 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
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 only receives revenue from interest earned on the fund's cash balance. Any variance in the trend of interest income will be due to changes in prevailing interest rates.
The final bond debt service payment is January 15, 2019. After the bonds are paid off, the cash balance in this fund will be transferred to the Professional Sports Development Area (PSDA) Fund (377).
181
City of South Bend, Indiana 2019 Budget
Fund 324 - TIF - River West Development Area (Airport)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 18,159,311 17,259,902 18,662,835 10,603,198 16,935,449 15,203,371 15,342,018 15,373,217 15,418,825 (1,727,386) -9%
Local Income Taxes - - - - - - - - - - -
Other Taxes 396,000 394,000 395,000 196,500 396,500 396,500 396,500 396,500 396,500 1,500 0%
Grants/Intergovernmental 101,185 333,732 365,000 22,988 - - - - - (365,000) -100%
Licenses & Permits - - - - - - - - - - -
Charges for Services - - 4,320 1,060 - - - - - (4,320) -100%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 278,753 246,964 450,000 224,376 200,000 200,000 200,000 200,000 200,000 (250,000) -56%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 1,014,736 1,092,733 4,724,184 4,503,353 - - - - - (4,724,184) -100%
Transfers In 22,199 24,043 46,000 18,030 34,000 35,000 36,000 37,000 38,000 (12,000) -26%
Total Revenue 19,972,184 19,351,374 24,647,339 15,569,505 17,565,949 15,834,871 15,974,518 16,006,717 16,053,325 (7,081,390) -29%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 763,153 1,040,920 4,116,313 579,845 369,644 377,037 384,577 392,269 400,114 (3,746,669) -91%
Printing & Advertising 30,275 24,071 - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 4,670,000 6,159,112 3,236,409 1,137,362 3,608,315 3,750,570 3,808,193 3,491,202 3,649,615 371,906 11%
Interest & Fees 1,547,396 2,008,054 1,054,209 493,871 1,171,850 1,028,620 875,863 707,788 543,131 117,641 11%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 109,318 426,939 4,397,718 1,984,316 - - - - - (4,397,718) -100%
Transfers Out - - 4,267,975 2,133,988 4,261,018 4,261,794 3,977,053 3,665,000 2,887,125 (6,957) 0%
Total Services & Charges 7,120,142 9,659,096 17,072,624 6,329,382 9,410,827 9,418,021 9,045,686 8,256,259 7,479,985 (7,661,797) -45%
Capital
Land - - 172,000 - - - - - - (172,000) -100%
Land Improvements 2,554,706 1,247,127 1,604,592 355,712 - - - - - (1,604,592) -100%
Bldgs & Bldg Improve.2,672,914 2,491,508 16,113,886 5,975,690 - - - - - (16,113,886) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment 4,523,923 857,113 89,230 79,499 - - - - - (89,230) -100%
Infrastructure 3,318,776 4,105,934 13,303,850 316,917 8,589,173 4,581,980 3,454,314 3,243,741 6,020,015 (4,714,677) -35%
Total Capital 13,070,319 8,701,682 31,283,558 6,727,818 8,589,173 4,581,980 3,454,314 3,243,741 6,020,015 (22,694,385) -73%
Total Expenditures 20,190,461 18,360,777 48,356,182 13,057,200 18,000,000 14,000,001 12,500,000 11,500,000 13,500,000 (30,356,182) -63%
Net Surplus / (Deficit) (218,276) 990,597 (23,708,843) 2,512,306 (434,051) 1,834,871 3,474,518 4,506,717 2,553,325
Beginning Cash Balance 32,678,602 32,453,040 33,563,915 9,855,072 9,421,021 11,255,891 14,730,409 19,237,126 Cash Reserve
Cash Adjustments (7,285) 120,278 - - - - - -
Ending Cash Balance 32,453,040 33,563,915 9,855,072 9,421,021 11,255,891 14,730,409 19,237,126 21,790,451
Cash Reserves Target 5,047,615 4,590,194 12,089,046 4,500,000 3,500,000 3,125,000 2,875,000 3,375,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River West Development Area and expenses of those funds on eligible development projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund also receives revenue from interest
earned on the fund's cash balance.
Various projects and development opportunities include: Western Streetscape-Falcon to Dundee, local match to federal funds for Coal Line Trail project, Technology Resource Center Operations &
Programming, Portage-Elwood Streetscape, Sherman-Harrison Infrastructure/Public Space, engineering and design of West Side Main Streets Implementation, Public Works and Parks projects, and
various development opportunities which may be presented to the Redevelopment Commission in 2019.
182
City of South Bend, Indiana 2019 Budget
Fund 328 - SBCDA 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 15,824 15,946 30,000 13,964 20,000 20,500 21,000 21,500 22,000 (10,000) -33%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 15,824 15,946 30,000 13,964 20,000 20,500 21,000 21,500 22,000 (10,000) -33%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 13,888 14,653 30,000 11,281 20,000 20,500 21,000 21,500 22,000 (10,000) -33%
Total Services & Charges 13,888 14,653 30,000 11,281 20,000 20,500 21,000 21,500 22,000 (10,000) -33%
Capital - - - - - - - - - - -
Total Expenditures 13,888 14,653 30,000 11,281 20,000 20,500 21,000 21,500 22,000 (10,000) -33%
Net Surplus / (Deficit) 1,936 1,293 - 2,682 - - - - -
Beginning Cash Balance 1,730,946 1,732,472 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 Cash Reserve
Cash Adjustments (410) 5,729 - - - - - -
Ending Cash Balance 1,732,472 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495
Cash Reserves Target 1,732,472 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF Redevelopment Authority bonds
(debt schedule 5) for the Palais Royale project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (324). Any variance in the trend of interest income will be due to changes in prevailing interest rates.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
183
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 Adopted 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 -
Debt 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 - - - - - - - - - - -
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. The debt service reserve will be used towards the last debt service payment.
At the time of issuance, $993,495 was deposited into this fund to be held as a reserve.
The debt service reserve will be used towards the last debt service payment due February 1, 2033.
184
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 Adopted 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%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 44,981 43,416 18,000 - 18,000 - - - - - 0%
Transfers In - - 783,697 - 525,000 - - - - (258,697) -33%
Total Revenue 807,955 454,383 1,403,697 37 545,000 - - - - (858,697) -61%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
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 - - - - - - - - - - -
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) 588,827 (462,153) 190,230 - - - -
Beginning Cash Balance 426,724 396,580 23,743 612,570 802,800 802,800 802,800 802,800 Cash Reserve
Cash Adjustments (47) 734 - - - - - -
Ending Cash Balance 396,580 23,743 612,570 802,800 802,800 802,800 802,800 802,800
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.
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.
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 2018, the final payment of $100,000 was made on a five-
year commitment for the Synagogue Building at Four Winds Field.
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.
185
City of South Bend, Indiana 2019 Budget
Fund 401 - Coveleski Stadium Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services 40,789 41,814 43,500 -43,500 43,500 43,500 43,500 43,500 - 0%
Interest Earnings 666 776 1,000 439 750 750 750 750 750 (250)-25%
Donations ---------- -
Other Income ---------- -
Transfers In ---------- -
Total Revenue 41,455 42,590 44,500 439 44,250 44,250 44,250 44,250 44,250 (250) -1%
Expenditures by Type
Personnel
Salaries & Wages ---------- -
Fringe Benefits ---------- -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services ---------- -
Repairs & Maintenance 33,475 78,597 35,000 -40,000 40,000 40,000 40,000 40,000 5,000 14%
Other Services & Charges ---------- -
Transfers Out ---------- -
Total Services & Charges 33,475 78,597 35,000 - 40,000 40,000 40,000 40,000 40,000 5,000 14%
Capital - - 55,000 - - - - - - (55,000) -100%
Total Expenditures 33,475 78,597 90,000 - 40,000 40,000 40,000 40,000 40,000 (50,000) -56%
Net Surplus / (Deficit)7,981 (36,007) (45,500) 439 4,250 4,250 4,250 4,250 4,250
Beginning Cash Balance 82,428 90,376 54,612 9,112 13,362 17,612 21,862 26,112 Cash Reserve
Cash Adjustments (33)243 ------
Ending Cash Balance 90,376 54,612 9,112 13,362 17,612 21,862 26,112 30,362
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 is used to account for minor capital improvements for Four Winds Field at Coveleski
Stadium.
Revenues are in the form of compensation received by the City based on stadium attendance.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
1987 - Stadium construction was completed and the ballpark was named Stanley Coveleski Regional
Stadium. Stanley Coveleski was a Hall of Fame player who settled in South Bend after his successful
baseball career came to an end in 1929. The stadium was known as "The Cove."
1986 - A 10-year player development contract had been signed with the Chicago White Sox and the Class
A Affiliate would be known as the South Bend White Sox.
1994 - The team name changed to the South Bend Silver Hawks as a tribute to the Studebaker Silver Hawk
automobile that was once manufactured across the street from the stadium.
1996 - The player development contract with the South Bend White Sox expired after the 1996 season and
the South Bend Silver Hawks announced a new affiliation with the Arizona Diamondbacks.
2010 - Due to the wear and tear of a ballpark for 25 years the stadium was in desperate need of
improvements and upgrades. With the stadium being a city-owned facility, Mayor Steve Luecke and the
South Bend Redevelopment Commission proposed a 10.2 million dollar renovation that would help add
amenities to the ballpark and make it more inviting. The South Bend Common Council rejected a portion
of the funding in which the city would do a 7 million dollar makeover. Demolition and construction
would start in the fall of 2010 that would include a new picnic garden, renovated suites, new videoboard, a
360 degree concourse and a centerfield entrance that connected stadium to downtown South Bend.
2011 - The Silver Hawks were bought by Andrew T. Berlin, owner of the Chicago-based company Berlin
Packaging, and investor in the Chicago White Sox organization. Upon his purchase of the team, Berlin
signed a 20 year lease with the City of South Bend to keep the Silver Hawks at the stadium. Berlin also
initiated a new phase of renovations at the stadium. $2.25 million of his own money and an additional
$1.75 million to the facility has brought improvements and additions such as a splash pad, outdoor suites
and a new team store located in the previously vacated synagogue located beyond left field.
2012 - The 2012 season marked the Silver Hawks' 25th year of baseball in South Bend, but under the new
ownership and management, it was the start of a new era focused on customer service and the ultimate fan
experience. During that first season under Berlin's ownership, the franchise increased its attendance by
68% over the previous year.
2013 - The 2013 season was highlighted by a blockbuster Opening Night, with a franchise record
attendance of 5,650 fans, and the stadium welcoming the 5 millionth fan through the gates. Total
attendance for 2013 was up 25% from 2012's total attendance of 189,575 and doubled since 2011's season
total attendance of 112,795.
2013 - The South Bend Silver Hawks announced that it reached an agreement with the Pokagon Band of
Potawatomi Indians, owners of Four Winds Resorts, for naming rights to its field which will now be
known as Four Winds Field.
2014 - The Class A minor league baseball team playing out of Four Winds Field in downtown South Bend
announced the team has changed names from South Bend Silver Hawks to the South Bend Cubs. The
announcement was made official by Andrew Berlin, sole owner of the team who was joined by the
President of the South Bend team and top management from the Chicago Cubs in a press conference held
at the St. Joseph County Chamber of Commerce.
Source: MILB Stadium History
186
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Local Income Taxes 9,454,023 10,459,265 11,430,876 6,886,587 12,148,294 12,512,743 12,888,125 13,274,769 13,673,012 717,418 6%
Interest Earnings 97,589 82,414 180,000 70,852 95,000 95,000 95,000 95,000 95,000 (85,000) -47%
Other Income 876,349 523,163 657,446 80,868 60,000 40,000 24,000 24,000 28,000 (597,446) -91%
Transfers In 3,039 - 324,171 324,171 830,000 - - - - 505,829 156%
Total Revenue 10,431,000 11,064,843 12,592,493 7,362,478 13,133,294 12,647,743 13,007,125 13,393,769 13,796,012 540,801 4%
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 1,349,041 163,750 589,500 66,651 140,000 140,000 140,000 140,000 140,000 (449,500) -76%
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 3,150,000 3,150,000 3,150,000 3,150,000 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 2,925,800 1,512,391 2,431,391 2,431,391 2,431,391 2,431,391 2,431,391 (494,409) -17%
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 3,143,156 636,651 644,113 15,033 629,162 633,414 600,000 600,000 - (14,951) -2%
Police Dept Gas & Vehicle Maint 1,112,564 1,285,545 1,229,400 682,104 25,000 1,418,998 1,418,998 1,418,998 1,418,998 (1,204,400) -98%
Police Vehicle Debt Service Pmts 696,976 838,149 1,654,612 508,897 1,618,740 1,487,407 1,314,973 441,601 97,591 (35,872) -2%
Fire Department & EMS 210,747 228,845 277,855 91,882 926,579 - - - - 648,724 233%
Community Investment 647,997 746,571 1,514,079 99,812 1,879,000 1,859,000 1,809,000 1,809,000 1,809,000 364,921 24%
Parks Administration - 1,415,007 1,287,600 643,800 400,000 500,000 1,500,000 1,500,000 1,500,000 (887,600) -69%
Corridor Ambassadors - 143,902 190,000 184,453 351,050 351,050 351,050 351,050 351,050 161,050 85%
Vacant & Abandoned Houses 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 13,080,828 4,871,998 13,133,294 14,645,882 15,260,034 14,386,662 13,568,652 52,466 0%
Expenditures by Type
Personnel
Salaries & Wages 291,039 - - - - - - - - - -
Fringe Benefits 112,651 - - - - - - - - - -
Total Personnel 403,690 - - - - - - - - - -
Supplies 770,006 892,386 826,532 385,662 140,000 829,598 829,598 829,598 829,598 (686,532) -83%
Services & Charges
Professional Services 1,465,714 723,673 1,448,518 54,485 830,000 810,000 810,000 810,000 210,000 (618,518) -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 2,433,439 1,663,859 1,724,218 854,027 625,571 1,329,971 1,329,971 1,329,971 1,329,971 (1,098,647) -64%
Other Interfund Allocations 527,820 7,140 6,873 3,438 8,631 8,631 8,631 8,631 8,631 1,758 26%
Debt Service
Principal 2,213,677 1,224,069 1,619,260 488,968 1,603,620 1,482,828 1,292,763 431,697 95,438 (15,640) -1%
Interest & Fees 348,865 65,722 64,507 32,088 44,282 37,993 22,210 9,904 2,153 (20,225) -31%
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%
Other Services & Charges 1,584,370 1,028,720 1,172,900 512,475 1,401,870 1,281,870 1,151,870 1,151,870 1,277,870 228,970 20%
Transfers Out 1,500,000 3,442,578 2,787,600 1,393,800 4,764,329 5,150,000 6,150,000 6,150,000 6,150,000 1,976,729 71%
Total Services & Charges 12,192,840 10,279,335 11,820,451 4,477,750 12,588,294 13,411,284 14,075,436 13,202,064 12,384,054 767,843 6%
Capital 236,974 204,255 433,845 8,585 405,000 405,000 355,000 355,000 355,000 (28,845) -7%
Total Expenditures 13,603,511 11,375,975 13,080,828 4,871,998 13,133,294 14,645,882 15,260,034 14,386,662 13,568,652 52,466 0%
Net Surplus / (Deficit) (3,172,510) (311,133) (488,335) 2,490,480 - (1,998,139) (2,252,909) (992,893) 227,360
Beginning Cash Balance 12,066,548 8,935,608 8,614,576 8,126,241 8,126,241 6,128,101 3,875,193 2,882,299 Cash Reserve
Cash Adjustments 41,570 (9,900) - - - - - -
Ending Cash Balance 8,935,608 8,614,576 8,126,241 8,126,241 6,128,101 3,875,193 2,882,299 3,109,659
Cash Reserves Target 6,801,755 5,687,988 6,540,414 6,566,647 7,322,941 7,630,017 7,193,331 6,784,326
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 for debt service payments for police cars & equipment, certain organizations' grants and operational subsidies, capital expenditures and other uses as deemed by the Mayor and Council.
Starting in 2019, the interfund transfer to the Motor Vehicle Highway Fund 202 for Street Department paving will be paid from COIT instead of EDIT Fund 408. The City is replacing its 20+ year-old
accounting software system. It is an 18 month long implementation with an anticipated go-live date of April 2020. The cost of the software and implementation will be paid out of COIT.
This fund receives County Option Income Tax (COIT) revenue. The revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Other Income is principal from an
interfund loan (debt schedule #82) being repaid by the UDAG Fund (410). This fund also receives revenue from interest earned on the fund's cash balance.
187
City of South Bend, Indiana 2019 Budget
Fund 405 - Park Nonreverting Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 5,167 5,754 17,822 3,120 - - - - - (17,822) -100%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 3,347 1,198 1,500 624 - - - - - (1,500) -100%
Debt Proceeds - - - - - - - - - - -
Donations - 75,000 27,600 - - - - - - (27,600) -100%
Other Income - 4,000 103,972 - - - - - - (103,972) -100%
Transfers In - 185,000 80,000 - - - - - - (80,000) -100%
Total Revenue 8,514 270,952 230,894 3,744 - - - - - (230,894) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 62,966 61,218 86,372 31,128 - - - - - (86,372) -100%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - 119,549 30,000 2,654 - - - - - (30,000) -100%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 81,382 4,954 54,000 - - - - - - (54,000) -100%
Transfers Out - - 130,000 - - - - - - (130,000) -100%
Total Services & Charges 81,382 124,503 214,000 2,654 - - - - - (214,000) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - 12,000 - - - - - - (12,000) -100%
Motor Equipment - 141,147 31,500 31,500 - - - - - (31,500) -100%
Machinery & Equipment 23,181 78,089 64,000 - - - - - - (64,000) -100%
Infrastructure - - - - - - - - - - -
Total Capital 23,181 219,235 107,500 31,500 - - - - - (107,500) -100%
Total Expenditures 167,529 404,956 407,872 65,283 - - - - - (407,872) -100%
Net Surplus / (Deficit)(159,015) (134,004) (176,978) (61,539) - - - - -
Beginning Cash Balance 469,009 310,163 176,978 - - - - - Cash Reserve
Cash Adjustments 169 818 - - - - - -
Ending Cash Balance 310,163 176,978 - - - - - -
Cash Reserves Target 41,882 101,239 - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This capital fund accounted for revenues collected and expenses for specific purposes or locations. These locations were Potawatomi and Rum Village Picnic Areas, the East Race, Golf Courses, Forestry,
and Howard Park Ice Rink.
This fund received most of its revenue through an interfund transfer from the Parks & Recreation Fund (201) Golf Division (1102). A small amount of revenue was collected from mowing fees for
abatement mowing and from picnic area/pavilion rentals.
Starting in 2019, the Park Nonreverting Capital Fund (405) will be discontinued and the activity formerly appearing in this fund will be represented in the Parks & Recreation Fund (201). This will allow
for better reporting and more efficient use of funds. At the end of 2018, the cash balance in the Park Nonreverting Capital Fund will be transferred to the Parks & Recreation Fund.
188
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 440,887 436,823 436,677 239,982 436,330 400,000 400,000 400,000 400,000 (347) 0%
Local Income Taxes - - - - - - - - - - -
Other Taxes 37,227 38,286 38,374 18,718 34,014 10,000 5,000 - - (4,360) -11%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 3,937 3,875 8,500 3,928 3,100 3,100 3,100 3,100 3,100 (5,400) -64%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 53,040 - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 535,091 478,984 483,551 262,628 473,444 413,100 408,100 403,100 403,100 (10,107) -2%
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 512,847 428,124 549,419 227,447 488,053 499,390 318,328 300,324 201,593 (61,366) -11%
Interest & Fees 13,890 10,117 25,983 6,391 44,068 32,731 21,675 12,720 3,725 18,085 70%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 526,737 438,241 575,402 233,838 532,121 532,121 340,003 313,044 205,318 (43,281) -8%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - 286,000 - - - - 286,000 -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital - - - - 286,000 - - - - 286,000 -
Total Expenditures 526,737 438,241 575,402 233,838 818,121 532,121 340,003 313,044 205,318 286,000 50%
Net Surplus / (Deficit) 8,354 40,743 (91,851) 28,790 (344,677) (119,021) 68,097 90,056 197,782
Beginning Cash Balance 571,090 579,295 622,016 530,165 185,488 66,467 134,564 224,620 Cash Reserve
Cash Adjustments (149) 1,978 - - - - - -
Ending Cash Balance 579,295 622,016 530,165 185,488 66,467 134,564 224,620 422,402
Cash Reserves Target 131,684 109,560 143,851 204,530 133,030 85,001 78,261 51,330
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.
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. This fund also receives revenue from interest earned on the
fund's cash balance.
Currently, this fund pays the debt service payments for several police vehicle lease-purchases. The 2019 budget includes debt service payments for an additional 15 hybrid police vehicles to replace older
patrol cars.
2019 includes a one-time capital expenditure of $286,000 to help fund the My SB Parks & Trails project at Howard Park.
189
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes 407,727 395,915 236,379 111,715 207,296 186,566 167,910 151,119 136,007 (29,083) -12%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 2,537 3,174 5,500 2,576 3,000 3,000 3,000 3,000 3,000 (2,500) -45%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 25,000 25,000 25,000 - 25,000 - - - - - 0%
Transfers In - - - - - - - - - - -
Total Revenue 435,264 424,088 266,879 114,291 235,296 189,566 170,910 154,119 139,007 (31,583) -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 345,000 356,250 - - - - - - - - -
Interest & Fees 23,250 15,800 1,000 - - - - - - (1,000) -100%
Grants & Subsidies - - - - - - - - - - -
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 52,038 (11,621) (135,209) 207,296 (97,434) 170,910 154,119 139,007
Beginning Cash Balance 310,758 377,581 430,948 419,327 626,623 529,190 700,099 854,218 Cash Reserve
Cash Adjustments (191) 1,329 - - - - - -
Ending Cash Balance 377,581 430,948 419,327 626,623 529,190 700,099 854,218 993,225
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.
In 2017, the final payment ($150,000) of hotel/motel tax revenue was received. This fund receives cigarette tax revenues. Other Income is $25,000 from the South Bend School Corporation for rental of
property. This fund also receives revenue from interest earned on the fund's cash balance.
After the Century Center bond is paid off, the fund will be used to help in financing the My SB Parks & Trails project that is being managed by the Venues, Parks & Arts Department.
190
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes 9,594,602 10,433,361 10,992,076 6,525,010 11,632,846 11,865,503 12,102,813 12,344,869 12,591,767 640,770 6%
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
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 - - - - 0%
Interest Earnings 92,820 111,297 250,000 105,969 140,000 80,000 80,000 80,000 80,000 (110,000) -44%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 3,034 2,701 598,182 582,971 - - - - - (598,182) -100%
Transfers In - 735,240 - - - - - - - - -
Total Revenue 10,195,116 11,937,260 12,344,918 7,568,610 12,277,506 12,450,163 12,332,813 12,574,869 12,821,767 (67,412) -1%
Expenditures by Dept
Debt Service & Other 1,704,555 609,383 1,100,696 187,670 315,000 315,000 315,000 315,000 315,000 (785,696) -71%
Street Department Paving 1,853,000 1,937,750 1,937,750 968,875 - - - - - (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%
Dept of Community Investment 2,578,551 2,339,604 4,787,060 1,485,870 5,143,690 5,392,858 4,928,282 4,989,916 5,052,603 356,630 7%
Potawatomi Zoo 92,795 1,622,673 100,000 100,000 322,949 318,208 318,207 318,207 318,207 222,949 223%
Parks & Recreation 19,416 459,085 405,175 - 379,431 377,756 376,006 374,106 371,981 (25,744) -6%
Code Enforcement 2,036,691 2,152,356 1,301,415 582,745 2,364,559 2,442,177 2,423,263 2,426,059 2,410,127 1,063,144 82%
Animal Care & Control 629,368 728,865 820,662 410,331 845,841 888,338 900,316 910,542 923,151 25,179 3%
Total Expenditures 8,914,375 11,870,169 12,998,264 4,733,527 12,228,488 12,591,355 12,118,092 12,190,848 12,248,087 (769,776) -6%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 1,718 - 83 - - - - - - (83) -100%
Services & Charges
Professional Services 73,452 4,056,844 3,284,415 1,120,558 3,198,018 3,198,018 3,198,018 3,198,018 3,198,018 (86,397) -3%
Utilities - 12,778 10,899 440 - - - - - (10,899) -100%
Repairs & Maintenance 9,531 12,715 26,751 2,544 46,000 46,000 46,000 46,000 46,000 19,249 72%
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 619,715 415,981 2,349,513 525,899 2,350,000 2,350,000 2,350,000 2,350,000 2,350,000 487 0%
Other Services & Charges 614,609 225,728 525,230 175,617 5,000 5,000 5,000 5,000 5,000 (520,230) -99%
Transfers Out 6,323,782 6,667,496 6,609,373 2,877,008 5,781,521 6,149,129 6,200,867 6,273,623 6,330,862 (827,852) -13%
Total Services & Charges 8,912,658 11,809,852 12,808,181 4,733,527 11,703,488 12,066,355 12,118,092 12,190,848 12,248,087 (1,104,693) -9%
Total Capital - 60,317 190,000 - 525,000 525,000 - - - 335,000 176%
Total Expenditures 8,914,375 11,870,169 12,998,264 4,733,527 12,228,488 12,591,355 12,118,092 12,190,848 12,248,087 (769,776) -6%
Net Surplus / (Deficit) 1,280,741 67,091 (653,346) 2,835,084 49,018 (141,192) 214,721 384,021 573,679
Beginning Cash Balance 9,859,022 11,135,200 12,770,240 12,116,894 12,617,699 12,476,507 12,691,228 13,075,249 Cash Reserve
Cash Adjustments (4,562) 1,567,950 - 451,787 - - - -
Ending Cash Balance 11,135,200 12,770,240 12,116,894 12,617,699 12,476,507 12,691,228 13,075,249 13,648,928
Cash Reserves Target 4,457,188 5,935,085 6,499,132 6,114,244 6,295,678 6,059,046 6,095,424 6,124,044
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 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.
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. For the revenue
forecast, EDIT revenue is budgeted to increase about 2% per year. Other Income is from the sale of properties held for resale by the Department of Community Investment. This fund also receives
revenue from interest earned on the fund's cash balance. The cash adjustment in 2019 is to account for the transfer of the remaining cash balance in Hall of Fame Debt Service Fund (313) and the Hall of
Fame Capital Fund (677) to reimburse EDIT for the interfund transfers it made to help pay for the debt service payments for the Hall of Fame bonds.
The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 Parks Bonds, and the 2018 Zoo Bonds. It also
pays for various economic development initiatives and interfund transfers to the Department of Community Investment (Fund 211) and the Department of Code Enforcement (Fund 219 and Fund 600).
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.
191
City of South Bend, Indiana 2019 Budget
Fund 410 - Urban Development Action Grant
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 4,759 4,876 6,610 3,646 1,000 1,000 1,000 1,000 1,000 (5,610) -85%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 195,491 - 37,508 18,754 45,240 24,304 25,676 27,120 28,652 7,732 21%
Transfers In - - - - - - - - - - -
Total Revenue 200,249 4,876 44,118 22,400 46,240 25,304 26,676 28,120 29,652 2,122 5%
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 238,173 126,142 486,081 65,415 60,000 40,000 24,000 24,000 28,000 (426,081) -88%
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 238,173 126,142 486,081 65,415 60,000 40,000 24,000 24,000 28,000 (426,081) -88%
Capital - - - - - - - - - - -
Total Expenditures 238,173 126,142 486,081 65,415 60,000 40,000 24,000 24,000 28,000 (426,081) -88%
Net Surplus / (Deficit) (37,924) (121,266) (441,963) (43,015) (13,760) (14,696) 2,676 4,120 1,652
Beginning Cash Balance 629,441 591,437 471,939 29,976 16,216 1,520 4,196 8,316 Cash Reserve
Cash Adjustments (81) 1,768 - - - - - -
Ending Cash Balance 591,437 471,939 29,976 16,216 1,520 4,196 8,316 9,968
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments.
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. This fund also receives revenue from interest earned
on the fund's cash balance.
Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (404) in connection with a downtown hotel/parking garage project. The final payment is due in 2022 (debt
schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following current amortization schedule which
goes out to 2046. Therefore, in the 2018 budget a total of $486,081 is paid off using the current balance in cash reserves. Payments in future years will be made as BDC loan collections are received.
192
City of South Bend, Indiana 2019 Budget
Fund 412 - Major Moves Construction
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Interest Earnings 21,524 25,689 50,000 23,411 27,500 21,000 18,000 15,000 12,000 (22,500) -45%
Other Income 1,355,375 1,028,861 493,331 307,389 493,178 493,328 493,328 493,328 493,328 (153)0%
Transfers In - - - - - - - - - - -
Total Revenue 1,376,900 1,054,550 543,331 330,800 520,678 514,328 511,328 508,328 505,328 (22,653) -4%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies ---------- -
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance 31,191 490,548 1,593,881 471,960 - 200,000 200,000 200,000 200,000 (1,593,881) -100%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 31,191 490,548 1,593,881 471,960 -200,000 200,000 200,000 200,000 (1,593,881) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure 1,138,607 21,700 979,918 - 1,200,000 300,000 300,000 300,000 300,000 220,082 22%
Total Capital 1,138,607 21,700 979,918 -1,200,000 300,000 300,000 300,000 300,000 220,082 22%
Total Expenditures 1,169,799 512,248 2,573,799 471,960 1,200,000 500,000 500,000 500,000 500,000 (1,373,799) -53%
Net Surplus / (Deficit) 207,101 542,302 (2,030,468) (141,160) (679,322) 14,328 11,328 8,328 5,328
Beginning Cash Balance 2,153,707 2,359,939 2,910,880 880,412 201,090 215,418 226,746 235,074 Cash Reserve
Cash Adjustments (869)8,639 - - - - - -
Ending Cash Balance 2,359,939 2,910,880 880,412 201,090 215,418 226,746 235,074 240,402
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
In 2019, Fund 412 will be budgeted solely for the Local Public Agency (LPA)
Project Corby-Ironwood-Rockne Intersection Improvement. The budgeted
amount reflects the City's 20% match for infrastructure improvements. Since
the original funding for Major Moves was realized in 2006 from the lease
proceeds of the Indiana Toll Road, there will be less money avaialable;
therefore, the overall change in expenditures decreased by 53%.
This fund receives principal and interest income from interfund loans (debt
schedules 84 & 85) being repaid by the River East Residential TIF Fund (436).
This fund also receives revenue from interest earned on the fund's cash
balance.
This fund was established in 2006 with the City's share of the proceeds for the
lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital
improvements projects and also makes loans to other funds.
193
City of South Bend, Indiana 2019 Budget
Fund 416 - Morris Performing Arts Center Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 101,781 73,508 125,000 64,040 137,500 141,625 145,874 150,250 153,255 12,500 10%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 4,856 5,951 7,200 3,426 6,000 6,120 6,304 6,493 6,623 (1,200) -17%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 106,637 79,459 132,200 67,466 143,500 147,745 152,177 156,743 159,878 11,300 9%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies 9,534 3,603 25,000 2,545 15,000 17,000 20,000 25,000 20,000 (10,000) -40%
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance 23,996 46,383 81,400 53,678 122,000 250,000 145,000 100,000 125,000 40,600 50%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 23,996 46,383 81,400 53,678 122,000 250,000 145,000 100,000 125,000 40,600 50%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - 203,733 77,700 27,692 80,000 80,000 25,000 25,000 25,000 2,300 3%
Infrastructure - - - - - - - - - - -
Total Capital -203,733 77,700 27,692 80,000 80,000 25,000 25,000 25,000 2,300 3%
Total Expenditures 33,530 253,719 184,100 83,915 217,000 347,000 190,000 150,000 170,000 32,900 18%
Net Surplus / (Deficit)73,107 (174,260) (51,900) (16,449) (73,500) (199,255) (37,823) 6,743 (10,122)
Beginning Cash Balance 515,940 588,797 416,215 364,315 290,815 91,560 53,737 60,480 Cash Reserve
Cash Adjustments (249)1,677 - - - - - -
Ending Cash Balance 588,797 416,215 364,315 290,815 91,560 53,737 60,480 50,358
Cash Reserves Target 8,382 63,430 46,025 54,250 86,750 47,500 37,500 42,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for capital projects at the Morris Performing Arts Center (MPAC).
This fund receives revenue from a ticket surcharge. This fund receives a dollar for every ticket
sold. This fund also receives revenue from interest earned on the fund's cash balance.
The Morris Performing Arts Center was re-opened in 2000 - Many of the assets throughout the
building are coming to an end of their useful life and need replacement.
The Theatrical Equipment is outdated and needs to be upgraded to meet the requirements of
the performances / acts renting the facility.
- Miscellaneous unexpected expenses $10,000
- Handrail addition $12,000
- Precast concrete repairs $100,000
- Lighting equipment upgrade $80,000
194
City of South Bend, Indiana 2019 Budget
Fund 422 - TIF - West Washington
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 453,503 378,994 332,220 173,583 314,425 282,165 284,903 286,107 286,990 (17,795) -5%
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Interest Earnings 14,814 18,448 37,000 17,837 10,000 10,000 10,000 10,000 10,000 (27,000) -73%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 468,316 397,442 369,220 191,420 324,425 292,165 294,903 296,107 296,990 (44,795) -12%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 14,082 3,013 835 - - - - - - (835) -100%
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 14,082 3,013 835 - - - - - - (835) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - 450,000 65,234 - - - - - (450,000) -100%
Bldgs & Bldg Improve.- - 500,000 - - - - - - (500,000) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - 79,063 1,335,081 88,851 900,000 400,000 350,000 300,000 300,000 (435,081) -33%
Total Capital - 79,063 2,285,081 154,085 900,000 400,000 350,000 300,000 300,000 (1,385,081) -61%
Total Expenditures 14,082 82,076 2,285,916 154,085 900,000 400,000 350,000 300,000 300,000 (1,385,916) -61%
Net Surplus / (Deficit) 454,234 315,366 (1,916,696) 37,335 (575,575) (107,835) (55,097) (3,893) (3,010)
Beginning Cash Balance 1,504,532 1,957,615 2,279,940 863,244 287,669 179,834 124,737 120,844 Cash Reserve
Cash Adjustments (1,151) 6,959 500,000 - - - - -
Ending Cash Balance 1,957,615 2,279,940 863,244 287,669 179,834 124,737 120,844 117,834
Cash Reserves Target 3,521 20,519 571,479 225,000 100,000 87,500 75,000 75,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the West Washington Development Area and expenses of those funds on eligible development projects for this TIF
area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. 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.
The City Cemetery Master Plan is funded through this TIF.
City Cemetery Master Plan - General Strategy
1. Redefine the Role of the City Cemetery: South Bend has a definite tilt toward recreation in the way that it utilizes its public open space. By focusing on a passive recreation approach and highlighting
the artistry of the monuments, this open space will better support the adjacent active recreation spaces while strengthening a unique amenity to the neighborhood.
2. Make City Cemetery an Asset to the Surrounding Neighborhoods: Currently, the City Cemetery is isolated and difficult to find. Better connecting it to not only other nearby historic amenities, but to
the surrounding community will increase use and ultimately strengthen the neighborhood.
3. Connect to the West Side Main Streets Plan: South Bend has recently undergone an extensive planning process that took an indepth analysis of two major thoroughfares, Lincoln Way West and
Western Avenue, into the city. These corridors are both within a relatively close proximity to the City Cemetery and the proposed direction of the West Side Main Streets Plan should be incorporated into
this process.
4. Focus on the People: A community’s physical environment strongly influences the health of its residents. To counter balance disproportionate spending on green space within lower income areas, the
City of South Bend is strongly focused on Environmental Justice and creating equitable spaces around the community. By addressing rampant blight in the area around the cemetery and better connecting
this open space to active recreation and historically significant elements in the area, a stronger, more vibrant, and healthier community will emerge.
5. Showcase the History: The history of the City Cemetery is undeniable; from the artistic wrought iron gate to the stone monuments to the unique landmarks throughout its 21 acres. It contains elements
that have local and national significance, such as the gravesite of Schuyler Colfax, the 17th Vice President of the United States.
195
City of South Bend, Indiana 2019 Budget
Fund 425 - Redevelopment Retail Area (Leighton Plaza)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 1,511 1,535 2,506 1,250 - - - - - (2,506) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 133,956 115,237 195,308 38,991 - - - - - (195,308) -100%
Transfers In - - - - - - - - - - -
Total Revenue 135,467 116,772 197,814 40,241 - - - - - (197,814) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 4,036 8,368 2,744 1,672 - - - - - (2,744) -100%
Services & Charges
Professional Services 23,425 10,040 - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities 8,324 4,446 19,490 13,090 - - - - - (19,490) -100%
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 36,157 63,044 52,816 15,987 - - - - - (52,816) -100%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 44,681 46,151 36,810 6,151 - - - - - (36,810) -100%
Transfers Out - - 132,306 - - - - - - (132,306) -100%
Total Services & Charges 112,586 123,681 241,422 35,229 - - - - - (241,422) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.40,850 - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital 40,850 - - - - - - - - - -
Total Expenditures 157,473 132,049 244,166 36,901 - - - - - (244,166) -100%
Net Surplus / (Deficit)(22,006) (15,277) (46,352) 3,339 - - - - -
Beginning Cash Balance 208,565 186,518 176,971 - - - - - Cash Reserve
Cash Adjustments (41) 5,729 (130,619) - - - - -
Ending Cash Balance 186,518 176,971 - - - - - -
Cash Reserves Target 39,368 33,012 61,042 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used for South Bend downtown retail space property management.
This fund received revenue from the rental of property in downtown South Bend.
The property sold in June 2018. The fund will be closed and the balance transferred to the Parks & Recreation Fund (201) to help pay for the maintenance of Leighton Plaza.
196
City of South Bend, Indiana 2019 Budget
Fund 429 - TIF - River East Development Area (NE Dev)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 2,348,608 2,630,887 3,062,820 1,442,090 2,808,805 2,453,084 2,465,829 2,464,954 2,471,952 (254,015) -8%
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services 1,400 2,450 - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 69,442 69,831 157,000 67,437 57,000 57,000 57,000 57,000 57,000 (100,000) -64%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 68,401 56,065 74,556 72,104 - - - - - (74,556) -100%
Transfers In - - - - - - - - - - -
Total Revenue 2,487,851 2,759,233 3,294,376 1,581,631 2,865,805 2,510,084 2,522,829 2,521,954 2,528,952 (428,571) -13%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 121,818 324,705 403,129 122,253 - - - - - (403,129) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - 140,918 13,617 7,417 - - - - - (13,617) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges 121,818 465,623 416,746 129,669 - - - - - (416,746) -100%
Capital
Land - - 15,000 13,975 - - - - - (15,000) -100%
Land Improvements 100 40,000 3,068,470 - - - - - - (3,068,470) -100%
Bldgs & Bldg Improve.3,635 448,217 300,281 300,271 - - - - - (300,281) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure 2,047,781 1,003,900 5,787,194 161,182 5,100,000 2,800,000 2,700,000 2,600,000 2,500,000 (687,194) -12%
Total Capital 2,051,515 1,492,117 9,170,945 475,429 5,100,000 2,800,000 2,700,000 2,600,000 2,500,000 (4,070,945) -44%
Total Expenditures 2,173,333 1,957,740 9,587,691 605,098 5,100,000 2,800,000 2,700,000 2,600,000 2,500,000 (4,487,691) -47%
Net Surplus / (Deficit) 314,518 801,493 (6,293,315) 976,533 (2,234,195) (289,916) (177,171) (78,046) 28,952
Beginning Cash Balance 7,549,627 7,861,822 8,790,697 3,497,382 1,263,187 973,271 796,100 718,054 Cash Reserve
Cash Adjustments (2,324) 127,383 1,000,000 - - - - -
Ending Cash Balance 7,861,822 8,790,697 3,497,382 1,263,187 973,271 796,100 718,054 747,006
Cash Reserves Target 543,333 489,435 2,396,923 1,275,000 700,000 675,000 650,000 625,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Development Area and expenses of those funds on eligible development projects for this TIF area.
The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. 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.
Various projects and development opportunities include: Completion of the City's commitment to the Wharf (Three Twenty Cascades) and JC Lauber (Greater Lowell Holdings) projects, Public Works
and Parks projects, and various development opportunities which may be presented to the Redevelopment Commission in 2019.
The $1M cash adjustment in 2018 relates to projects approved and budgeted in 2018 that won't be spent until 2019.
197
City of South Bend, Indiana 2019 Budget
Fund 430 - TIF - Southside Development #1
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 2,401,252 2,365,692 2,166,637 1,258,579 2,229,283 1,973,440 1,986,894 1,990,890 1,985,754 62,646 3%
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 50,157 53,243 145,000 62,206 30,000 30,000 30,000 30,000 30,000 (115,000) -79%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - 3,020 - - - - - - (3,020) -100%
Transfers In - 1,466,348 - - - - - - - - -
Total Revenue 2,451,409 3,885,283 2,314,657 1,320,785 2,259,283 2,003,440 2,016,894 2,020,890 2,015,754 (55,374) -2%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 252,868 161,185 744,694 127,222 - - - - - (744,694) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 252,868 161,185 744,694 127,222 - - - - - (744,694) -100%
Capital
Land 332,575 54,748 301,650 28,000 - - - - - (301,650) -100%
Land Improvements - - 2,866,349 - - - - - - (2,866,349) -100%
Bldgs & Bldg Improve.- - 1,475,345 - - - - - - (1,475,345) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure 3,339,457 454,654 3,167,988 18,765 4,000,000 2,000,000 2,000,000 2,000,000 2,000,000 832,012 26%
Total Capital 3,672,032 509,402 7,811,332 46,765 4,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (3,811,332) -49%
Total Expenditures 3,924,900 670,587 8,556,026 173,987 4,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (4,556,026) -53%
Net Surplus / (Deficit) (1,473,491) 3,214,696 (6,241,369) 1,146,798 (1,740,717) 3,440 16,894 20,890 15,754
Beginning Cash Balance 6,086,105 4,613,772 7,848,685 2,607,316 866,599 870,039 886,933 907,823 Cash Reserve
Cash Adjustments 1,159 20,217 1,000,000 - - - - -
Ending Cash Balance 4,613,772 7,848,685 2,607,316 866,599 870,039 886,933 907,823 923,577
Cash Reserves Target 981,225 167,647 2,139,007 1,000,000 500,000 500,000 500,000 500,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Southside Development Area #1 and expenses of those funds on eligible development projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. 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.
Various projects and development opportunities include: South East Master Plan Implementation, Public Works and Parks projects, and various development opportunities which may be presented to the
Redevelopment Commission in 2019.
The $1M cash adjustment in 2018 relates to projects approved and budgeted in 2018 that won't be spent until 2019.
198
City of South Bend, Indiana 2019 Budget
Fund 433 - Redevelopment General
Fund Type Redevelopment Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - 70,356 70,356 70,356 70,356 70,356 70,356 -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 80 71 2,135 60 1,000 1,000 1,000 1,000 1,000 (1,135) -53%
Debt Proceeds - - - - - - - - - - -
Donations - - 607,302 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 392,698 65%
Other Income - - - - - - - - - - -
Transfers In - - 28,126 - - - - - - (28,126) -100%
Total Revenue 80 71 637,563 60 1,071,356 1,071,356 1,071,356 1,071,356 1,071,356 433,793 68%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 329 1,133 32,600 561 4,500 - - - - (28,100) -86%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - 1,069,500 1,000,000 1,000,000 1,000,000 1,000,000 1,069,500 -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 329 1,133 32,600 561 1,074,000 1,000,000 1,000,000 1,000,000 1,000,000 1,041,400 3194%
Capital - - - - - - - - - - -
Total Expenditures 329 1,133 32,600 561 1,074,000 1,000,000 1,000,000 1,000,000 1,000,000 1,041,400 3194%
Net Surplus / (Deficit) (249) (1,061) 604,963 (501) (2,644) 71,356 71,356 71,356 71,356
Beginning Cash Balance 8,689 8,438 7,403 612,366 609,722 681,078 752,434 823,790 Cash Reserve
Cash Adjustments (2) 26 - - - - - -
Ending Cash Balance 8,438 7,403 612,366 609,722 681,078 752,434 823,790 895,146
Cash Reserves Target 82 283 8,150 268,500 250,000 250,000 250,000 250,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
Prior to 2019, this fund's sole expenditure was for general legal fees for the Redevelopment Commission. Starting in 2019, this fund will also be used for economic empowerment activities determined by
the Redevelopment Commission and the Department of Community Investment.
The Redevelopment Commission was established to address conditions associated with blight and the underutilization of land and/or barriers to development. The Commission operates within the city
limits. They study areas of the city, identify problem areas and develop a strategic plan for eliminating blight and bringing about new development within those areas. A primary focus is on the expansion
of tax base and the creation of new jobs within South Bend.
There are five voting members of the South Bend Redevelopment Commission. Three are appointed by the Mayor; two are appointed by the South Bend Common Council. In addition, one member of
the South Bend Community School Corporation Board of School Trustees is appointed by the Mayor as a non-voting adviser to the Commission.
This fund receives revenue from interest earned on the fund's cash balance.
In 2019, this fund will receive the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State.
Beginning in 2018, the City of South Bend will receive donations from the Pokagon Band of the Potawatomi, a Native American tribe, as "payment in lieu of taxes" for the Four Winds Casino built on
tribal land adjacent to the City. This is to be split between the General Fund (101) and the Redevelopment General Fund (433).
As outlined in the agreement with the Pokagon Band, the donations will fund initiatives broadly aimed at contributing to the improvement of educational opportunities in the City and to address poverty
and unemployment in the City.
199
City of South Bend, Indiana 2019 Budget
Fund 435 - TIF - Douglas Road
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 345,262 379,255 - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 1,094 534 3,150 1,504 - - - - - (3,150) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 346,356 379,789 3,150 1,504 - - - - - (3,150) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 100 116 204,650 - - - - - - (204,650) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 312,515 323,006 - - - - - - - - -
Interest & Fees 28,673 12,602 - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 341,288 335,724 204,650 - - - - - - (204,650) -100%
Capital - - - - - - - - - - -
Total Expenditures 341,288 335,724 204,650 - - - - - - (204,650) -100%
Net Surplus / (Deficit)5,068 44,065 (201,500) 1,504 - - - - -
Beginning Cash Balance 151,435 156,458 201,109 - - - - - Cash Reserve
Cash Adjustments (44) 585 391 - - - - -
Ending Cash Balance 156,458 201,109 - - - - - -
Cash Reserves Target 34,129 33,572 20,465 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
10% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Douglas Road Development Area and expenses of those funds on eligible development projects for this TIF area.
The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishawaka.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. 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.
In 2017, the interfund loan from the Major Moves Fund (412, debt schedule #64) was paid off. The remaining cash will be spent on additional projects or returned to St. Joseph County. Then the fund
will be closed.
200
City of South Bend, Indiana 2019 Budget
Fund 436 - TIF - River East Residential (NE Res)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes 3,932,947 4,262,917 4,686,651 2,616,136 4,260,716 5,434,482 6,191,901 6,367,386 6,386,850 (425,935) -9%
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees 210,999 - - - - - - - - - -
Interest Earnings 1,666 (4,943) 9,250 5,385 14,000 14,000 14,000 14,000 14,000 4,750 51%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - 67 67 - - - - - (67) -100%
Total Revenue 4,145,613 4,257,974 4,695,968 2,621,588 4,274,716 5,448,482 6,205,901 6,381,386 6,400,850 (421,252) -9%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 1,100 1,331 76,697 - 9,047 26,047 24,797 13,797 11,297 (67,650) -88%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 2,097,272 1,871,080 376,417 186,241 392,522 409,383 427,037 445,523 464,882 16,105 4%
Interest & Fees 1,270,906 1,294,673 117,914 60,423 102,306 85,445 67,791 49,305 29,946 (15,608) -13%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - 4,693,972 1,862,972 3,771,125 3,864,125 4,180,375 4,396,375 4,403,875 (922,847) -20%
Total Services & Charges 3,369,278 3,167,084 5,265,000 2,109,636 4,275,000 4,385,000 4,700,000 4,905,000 4,910,000 (990,000) -19%
Capital - - - - - - - - - - -
Total Expenditures 3,369,278 3,167,084 5,265,000 2,109,636 4,275,000 4,385,000 4,700,000 4,905,000 4,910,000 (990,000) -19%
Net Surplus / (Deficit) 776,335 1,090,890 (569,032) 511,952 (284) 1,063,482 1,505,901 1,476,386 1,490,850
Beginning Cash Balance 1,617,553 2,392,145 3,492,629 2,923,881 2,923,597 3,987,079 5,492,980 6,969,366 Cash Reserve
Cash Adjustments (1,743) 9,593 284 - - - - -
Ending Cash Balance 2,392,145 3,492,629 2,923,881 2,923,597 3,987,079 5,492,980 6,969,366 8,460,216
Cash Reserves Target 842,320 791,771 1,316,250 1,068,750 1,096,250 1,175,000 1,226,250 1,227,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Residential Development Area and expenses of those funds on eligible development projects for this
TIF area. The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast Residential TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. 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.
At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's campus. Capital
expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (759). Transfers Out are interfund transfers to the Eddy Street Commons Debt Service Fund (760) which makes
the debt payments. The $9K in other funding will cover mandatory administrative costs related to TIF neutralization calculations.
201
City of South Bend, Indiana 2019 Budget
Fund 439 - Certified Technology Park
Fund Type Redevelopment Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - 252,625 - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 20,029 10,018 10,000 4,939 8,487 - - - - (1,513) -15%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 20,029 262,643 10,000 4,939 8,487 - - - - (1,513) -15%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital
Land - - - - - - - - - - -
Land Improvements - 1,800,000 - - 625,000 - - - - 625,000 -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment 142,913 - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital 142,913 1,800,000 - - 625,000 - - - - 625,000 -
Total Expenditures 142,913 1,800,000 - - 625,000 - - - - 625,000 -
Net Surplus / (Deficit)(122,884) (1,537,357) 10,000 4,939 (616,513) - - - -
Beginning Cash Balance 2,269,848 2,146,647 614,013 624,013 7,500 7,500 7,500 7,500 Cash Reserve
Cash Adjustments (317) 4,722 - - - - - -
Ending Cash Balance 2,146,647 614,013 624,013 7,500 7,500 7,500 7,500 7,500
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund is used to account for the collection of a special state tax distribution and the expenses for improvements at Innovation Park and Ignition Park, the city's dual-campus technology park.
This fund receives a special state tax distribution. This fund also receives revenue from interest earned on the fund's cash balance.
Funding can be used in Ignition Park to continue build-out and expand the infrastructure of that industrial park in the City of South Bend. As we move forward, we expect the majority of these funds will
be used for the Technology Resource Center.
202
City of South Bend, Indiana 2019 Budget
Fund 450 - Palais Royale Historic Preservation
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 743 896 2,100 913 600 612 630 649 662 (1,500) -71%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 15,753 16,423 17,160 8,993 18,500 18,870 19,436 20,019 20,419 1,340 8%
Transfers In - - - - - - - - - - -
Total Revenue 16,497 17,319 19,260 9,906 19,100 19,482 20,066 20,668 21,081 (160) -1%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies ---------- -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - 627 45,000 - 75,000 25,000 25,000 25,000 25,000 30,000 67%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges -627 45,000 -75,000 25,000 25,000 25,000 25,000 30,000 67%
Capital ---------- -
Total Expenditures -627 45,000 -75,000 25,000 25,000 25,000 25,000 30,000 67%
Net Surplus / (Deficit)16,497 16,692 (25,740) 9,906 (55,900) (5,518) (4,934) (4,332) (3,919)
Beginning Cash Balance 76,297 92,747 109,771 84,031 28,131 22,613 17,680 13,348 Cash Reserve
Cash Adjustments (47) 332 - - - - - -
Ending Cash Balance 92,747 109,771 84,031 28,131 22,613 17,680 13,348 9,429
Cash Reserves Target - 157 11,250 18,750 6,250 6,250 6,250 6,250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to track the funding and expenditures for capital projects that
preserve the historic character of the multimillion dollar Palais Royale Ballroom. There are no
operational related expenditures, such as personnel.
This fund receives a percent of catering and facility rental revenue received from functions held
at the Palais (excluding not-for-profits). This fund also receives revenue from interest earned
on the fund's cash balance.
Repairs/improvements needed:
- Replacement or repair of windows
- Replacement of curtains - the curtains are discolored and in poor condition
203
City of South Bend, Indiana 2019 Budget
Fund 451 - 2018 Fire Station #9 Bond Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Interest Earnings - - 50,000 12,019 - - - - - (50,000) -100%
Debt Proceeds - - 5,005,758 5,005,758 - - - - - (5,005,758) -100%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue --5,055,758 5,017,778 -----(5,055,758) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies ---------- -
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - 138,575 138,575 - - - - - (138,575) -100%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges --138,575 138,575 -----(138,575) -100%
Capital
Bldgs & Bldg Improve.- - 4,906,425 - - - - - - (4,906,425) -100%
Total Capital --4,906,425 ------(4,906,425) -100%
Total Expenditures --5,045,000 138,575 -----(5,045,000) -100%
Net Surplus / (Deficit)--10,758 4,879,203 -----
Beginning Cash Balance - - - 10,758 10,758 10,758 10,758 10,758 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance --10,758 10,758 10,758 10,758 10,758 10,758
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Bond capital fund - spend
down to zero
This fund is used to track the expenditures of the proceeds from the General Obligation Bonds, Series 2018. The bonds were issued to fund the replacement of Fire Station #9 and addition of a
classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. Payment of debt service principal and interest to the bondholders will be recorded in Fund 287 (debt schedule #168).
Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a).
The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of 3.065%. The net proceeds
after bond issuance costs were $4,864,008. This amount was deposited into this fund to be used towards the approved capital projects.
Fire Station 9 will be replaced with a newly constructed station at the corner of Mishawaka Avenue and 21st Street. The new station will be approximately 10,000 square feet and will house Engine 9,
Medic 9, Boat 2, and accommodate up to seven assigned firefighters per day. An additional classroom building will be constructed on the grounds of the Luther J Taylor Sr. Fire Training Center. It will be
an approximately 3,000 square foot building and will house a rugged, divisible classroom with the capacity for 100 personnel and additional training props and storage areas.
204
City of South Bend, Indiana 2019 Budget
Fund 452 - 2018 TIF Park Bond Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - - - 50,000 - - - - 50,000 -
Debt Proceeds - - 11,007,782 11,007,782 - - - - - (11,007,782) -100%
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - - 11,007,782 11,007,782 50,000 - - - - (10,957,782) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - 1,347,628 28,424 - - - - - (1,347,628) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - 182,782 169,947 - - - - - (182,782) -100%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 1,530,410 198,370 - - - - - (1,530,410) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - 9,402,372 - 2,150,000 - - - - (7,252,372) -77%
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital - - 9,402,372 - 2,150,000 - - - - (7,252,372) -77%
Total Expenditures - - 10,932,782 198,370 2,150,000 - - - - (8,782,782) -80%
Net Surplus / (Deficit)- - 75,000 10,809,411 (2,100,000) - - - -
Beginning Cash Balance - - - 2,100,000 - - - - Cash Reserve
Cash Adjustments - - 2,025,000 - - - - -
Ending Cash Balance - - 2,100,000 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Bond capital fund - spend
down to zero
This fund is used to track the expenditures of the proceeds from the Redevelopment District Bonds, Series 2018. 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 were 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 Fund 351 (2018 TIF Park Bond Debt Service) per the bond agreement. The remaining $10,825,000 was deposited into
this fund to be used towards the approved capital projects.
Funding to be used to implement City park plans including improvements to: Howard Park, Lincolnway East Trail, West Bank Trail, Leeper Park, Seitz Park, and Pulaski Park.
The $2.025 million cash adjustment in 2018 relates to contracts that will not be let by 12/31/18, therefore they won't be encumbered until 2019.
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City of South Bend, Indiana 2019 Budget
Fund 454 - Airport Urban Enterprise Zone
Fund Type Redevelopment Funds Control Redevelopment Commission Controlled Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 3,474 3,532 7,000 3,115 6,000 6,000 6,000 6,000 6,000 (1,000) -14%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 3,474 3,532 7,000 3,115 6,000 6,000 6,000 6,000 6,000 (1,000) -14%
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 - - 50,000 - 50,000 50,000 50,000 50,000 50,000 - 0%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 50,000 - 50,000 50,000 50,000 50,000 50,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures - - 50,000 - 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit)3,474 3,532 (43,000) 3,115 (44,000) (44,000) (44,000) (44,000) (44,000)
Beginning Cash Balance 379,043 382,423 387,224 344,224 300,224 256,224 212,224 168,224 Cash Reserve
Cash Adjustments (95) 1,270 - - - - - -
Ending Cash Balance 382,423 387,224 344,224 300,224 256,224 212,224 168,224 124,224
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was originally established to account for expenditures for improvements in the Zone area, financed by property taxes on qualifying properties in the Zone. In the past, majority of revenue came
from personal property taxes paid by AJ Wright. This fund has not received property tax revenue since 2013.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
This fund has been used in the past to pay for job training programs. Staff continue to work on developing eligible, viable program.
206
City of South Bend, Indiana 2019 Budget
Fund 471 - 2017 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Interest Earnings - - 180,000 54,928 3,000 - - - - (177,000) -98%
Debt Proceeds - 14,081,478 - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - 14,081,478 180,000 54,928 3,000 - - - - (177,000) -98%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - 130,297 129,892 - - - - - (130,297) -100%
Repairs & Maintenance - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - 192,520 17,750 17,750 - - - - - (17,750) -100%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - 192,520 148,047 147,642 - - - - - (148,047) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - 9,937,230 24,657 3,479,400 283,458 - - - (6,457,830) -65%
Bldgs & Bldg Improve.- - 223,823 214,731 - - - - - (223,823) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital - - 10,161,053 239,388 3,479,400 283,458 - - - (6,681,653) -66%
Total Expenditures - 192,520 10,309,100 387,030 3,479,400 283,458 - - - (6,829,700) -66%
Net Surplus / (Deficit)- 13,888,958 (10,129,100) (332,102) (3,476,400) (283,458) - - -
Beginning Cash Balance - - 13,888,958 3,759,858 283,458 - - - Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - 13,888,958 3,759,858 283,458 - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
These are the various projects:
Series A - Howard Park Series G - Seitz Park
Riverfront promenade AM General parking and plaza area
Storm water habitat area East Race promenade and bridge
Series B - St. Louis Street Series H - Pinhook Park
St. Louis Street parking and street upgrades (Howard Park) Pavilion upgrade
Series C - Colfax-Seitz Reconnect river flow to lagoon
Riverfront trail upgrades - Colfax to Seitz Park Playground and site improvements
Series D - Howard-Farmers Series I - Other Park Improvements
Riverfront trail upgrades - Howard Park to Farmer's Market Park security, lighting, and storage
Series E - Miami-Twyckenham Restrooms modernization & ADA compliance
Riverfront trail upgrades - Miami to Twyckenham Series J - Pinhook Park
Series F - Seitz-Howard Pinhook Park neighborhood connectivity
Riverfront trail upgrades - Seitz Park to Howard Park Series K - Future Project
Seitz Park parking Future park acquisitions, partnerships, and build-outs
Bond fund - spend down to
zero - no reserves
The City of South Bend issued a Parks bond in the amount of $14,075,000 for certain improvements in connection with the MY SB Parks and Trails initiative. The bond closing date was December 20,
2017. The bonds will be repaid over a period of 15 years with the first debt service payment due on July 15, 2018 and the final payment due on January 15, 2033.
Net proceeds after bond issuance costs were deposited into this fund in the amount of $13,856,100. This fund also receives revenue from interest earned on the fund's cash balance.
207
City of South Bend, Indiana 2019 Budget
Fund 600 - Consolidated Building Fund
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 74,888 92,168 107,500 49,958 95,875 99,550 102,450 105,350 108,250 (11,625) -11%
Charges for Services 1,570,605 1,612,828 1,813,496 869,091 1,890,860 1,927,621 1,975,569 2,024,165 2,058,423 77,364 4%
Fines, Forfeitures, and Fees 157,064 165,311 286,900 77,173 174,250 177,720 181,194 184,444 187,694 (112,650) -39%
Interest Earnings 19,491 25,326 46,000 23,364 5,000 5,100 5,202 5,202 5,202 (41,000) -89%
Debt Proceeds - - - - - - - - - - -
Donations 1,522 30 - - - - - - - - -
Other Income 11,234 15,171 16,034 1,781 6,000 6,100 6,200 6,300 6,400 (10,034) -63%
Interfund Allocation Reimb - - - - 73,304 74,770 76,265 77,791 79,347 73,304 -
Transfers In 2,110,468 2,167,316 1,024,481 494,777 2,528,909 2,616,177 2,620,190 2,629,090 2,621,630 1,504,428 147%
Total Revenue 3,945,271 4,078,151 3,294,411 1,516,143 4,774,198 4,907,038 4,967,070 5,032,342 5,066,947 1,479,787 45%
Expenditures by Dept
Code Enforcement 1,457,689 1,482,672 1,935,662 833,117 2,053,404 2,070,343 2,088,184 2,103,081 2,096,341 117,742 6%
Animal Care & Control 672,210 802,876 1,056,096 420,640 935,516 979,738 993,716 1,005,942 1,020,551 (120,580) -11%
Rental Unit Inspection - - 112,600 5,134 175,718 189,900 192,456 193,668 187,984 63,118 56%
Building Department 1,096,000 1,278,875 1,658,827 745,627 1,504,122 1,607,878 1,632,391 1,631,966 1,638,690 (154,705) -9%
Total Expenditures 3,225,899 3,564,423 4,763,185 2,004,519 4,668,760 4,847,859 4,906,747 4,934,657 4,943,566 (94,425) -2%
Expenditures by Type
Personnel
Salaries & Wages 1,604,393 1,740,771 1,987,137 881,810 2,040,542 2,033,207 2,072,832 2,113,251 2,154,579 53,405 3%
Fringe Benefits 762,220 838,169 943,861 413,628 775,006 1,112,041 1,133,839 1,156,073 1,178,839 (168,855) -18%
Total Personnel 2,366,613 2,578,941 2,930,998 1,295,438 2,815,548 3,145,248 3,206,671 3,269,324 3,333,418 (115,450) -4%
Supplies 75,490 104,247 188,156 62,973 136,681 138,817 138,654 138,054 138,472 (51,475) -27%
Services & Charges
Professional Services 75,925 63,123 178,984 50,232 53,180 53,180 53,180 53,180 53,380 (125,804) -70%
Printing & Advertising 12,751 13,988 17,742 5,303 29,150 27,150 27,150 26,150 26,184 11,408 64%
Utilities 31,957 35,626 38,900 16,249 32,200 32,200 32,200 32,200 32,200 (6,700) -17%
Education & Training 3,599 13,238 20,140 5,554 23,300 23,300 23,300 23,300 23,350 3,160 16%
Travel 1,787 1,876 10,753 3,011 8,575 8,575 8,575 8,575 8,685 (2,178) -20%
Repairs & Maintenance 97,039 91,197 129,883 36,319 97,100 97,100 97,100 97,100 97,600 (32,783) -25%
Other Interfund Allocations 237,908 491,412 797,080 398,538 936,177 896,012 911,771 908,620 915,851 139,097 17%
Debt Service
Principal 31,384 54,784 127,618 46,264 145,598 165,715 150,923 126,064 65,006 17,980 14%
Interest & Fees 2,058 3,700 13,618 5,091 11,708 10,319 7,980 3,847 791 (1,910) -14%
Insurance - - 500 - - - - - - (500) -100%
Other Services & Charges 219,103 112,290 228,813 79,547 175,600 91,300 90,300 89,300 89,686 (53,213) -23%
Transfers Out - - - - 158,943 158,943 158,943 158,943 158,943 158,943 -
Total Services & Charges 713,511 881,233 1,564,031 646,108 1,671,531 1,563,794 1,561,422 1,527,279 1,471,676 107,500 7%
Capital
Motor Equipment 70,285 2 - - - - - - - - -
Machinery & Equipment - - 80,000 - 45,000 - - - - (35,000) -44%
Total Capital 70,285 2 80,000 - 45,000 - - - - (35,000) -44%
Total Expenditures 3,225,899 3,564,423 4,763,185 2,004,519 4,668,760 4,847,859 4,906,747 4,934,657 4,943,566 #REF!#REF!
Net Surplus / (Deficit) 719,372 513,728 (1,468,774) (488,376) 105,438 59,179 60,323 97,685 123,381
Beginning Cash Balance 1,891,132 2,613,789 3,143,961 1,675,187 1,780,625 1,839,804 1,900,127 1,997,812 Cash Reserve
Cash Adjustments 3,285 16,444 - - - - - -
Ending Cash Balance 2,613,789 3,143,961 1,675,187 1,780,625 1,839,804 1,900,127 1,997,812 2,121,193
Cash Reserves Target 806,475 891,106 1,190,796 1,167,190 1,211,965 1,226,687 1,233,664 1,235,892
Fund Purpose:
25% of Annual expenditures
This fund accounts for two departments: Code Enforcement and the Building Department.
The Neighborhood Code Enforcement division (1201) upholds and enforces the ordinances
of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International
Property Maintenance Code. The Animal Care & Control division (1207) runs the animal
shelter and enforces animal welfare laws regarding animal cruelty and neglect per City, State,
and Federal regulations. The Rental Unit Inspection division (1208), established in 2018, will
conduct property inspections and issues licenses for all rental properties in the City.
The Building Department (1306) regulates the “built environment” through
enforcement of current building codes and zoning ordinances. The Building Department's
purpose is to promote safe occupancy for all residents of the jurisdiction, serving all
properties within the City of South Bend and all properties with a 5 digit address within St.
Joseph County.
Code Enforcement Department Building Department
208
City of South Bend, Indiana 2019 Budget
Neighborhood Code Enforcement Division (600-1201)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 17,171 18,950 17,500 2,900 8,000 10,000 11,000 12,000 13,000 (9,500) -54%
Charges for Services 246,395 174,342 181,485 103,861 200,000 180,000 170,500 161,000 151,500 18,515 10%
Fines, Forfeitures, and Fees 156,610 162,911 276,000 77,173 163,250 166,500 169,750 173,000 176,250 (112,750) -41%
Interest Earnings - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 8,725 8,203 876 876 1,500 1,500 1,500 1,500 1,500 624 71%
Interfund Allocation Reimb - - - - 73,304 74,770 76,265 77,791 79,347 73,304 -
Transfers In 1,481,100 1,438,451 168,891 84,446 1,607,350 1,662,939 1,677,418 1,699,880 1,695,495 1,438,459 852%
Total Revenue 1,910,002 1,802,857 644,752 269,255 2,053,404 2,095,709 2,106,433 2,125,171 2,117,092 1,408,652 218%
Expenditures by Type
Personnel
Salaries & Wages 630,823 706,680 752,656 354,937 882,725 852,847 869,478 886,442 903,746 130,069 17%
Fringe Benefits 297,202 321,949 347,157 162,690 317,069 464,056 473,136 482,396 491,842 (30,088) -9%
Total Personnel 928,024 1,028,629 1,099,813 517,627 1,199,794 1,316,903 1,342,614 1,368,838 1,395,588 99,981 9%
Supplies 27,241 30,690 68,384 23,781 54,200 54,200 54,200 54,200 54,200 (14,184) -21%
Services & Charges
Professional Services 51,754 31,164 150,705 33,725 15,000 15,000 15,000 15,000 15,000 (135,705) -90%
Printing & Advertising 9,526 12,759 16,500 4,711 16,500 16,500 16,500 16,500 16,500 - 0%
Utilities - - - - - - - - - - -
Education & Training 1,325 8,353 15,190 3,450 19,000 19,000 19,000 19,000 19,000 3,810 25%
Travel - 277 5,400 - 1,900 1,900 1,900 1,900 1,900 (3,500) -65%
Repairs & Maintenance 34,657 38,275 51,483 20,765 48,000 48,000 48,000 48,000 48,000 (3,483) -7%
Other Interfund Allocations 137,610 227,688 340,300 170,142 488,405 464,511 472,892 470,340 472,995 148,105 44%
Debt Service
Principal 14,309 22,687 54,893 26,843 83,000 91,754 76,507 70,086 35,007 28,107 51%
Interest & Fees 1,110 1,482 5,434 3,218 6,505 4,475 3,471 1,117 51 1,071 20%
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 181,847 80,665 127,560 28,856 121,100 38,100 38,100 38,100 38,100 (6,460) -5%
Transfers Out - - - - - - - - - - -
Total Services & Charges 432,139 423,350 767,465 291,710 799,410 699,240 691,370 680,043 646,553 31,945 4%
Capital 70,285 2 - - - - - - - - -
Total Expenditures 1,457,689 1,482,672 1,935,662 833,117 2,053,404 2,070,343 2,088,184 2,103,081 2,096,341 117,742 6%
Net Surplus / (Deficit) 452,313 320,185 (1,290,910) (563,862) - 25,366 18,249 22,090 20,751
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The mission of Code Enforcement is to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000
International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens complaints, partners with volunteer neighborhood
associations for neighborhood clean ups, and works directly through community outreach programs to enrich the City's neighborhoods.
This portion of the fund comprises revenues and expenditures for Code Enforcement. While some revenues are derived from fees for processing abandoned vehicles and ordinance violations, the vast
majority comes from a transfer from the Economic Development Income Tax (EDIT) Fund 408. The interfund allocation revenue is from the payroll cost allocation to Animal Care & Control division
for a portion of personnel cost of the Code Enforcement administration.
Changes for 2019 budget are as follow: Personnel increase of $72,481 is reflected by a 2% increase for wages, plus the promotion of a part-time position into full-time (Financial Specialist III), and a
change in accounting procedure for charging Director and Deputy Director salaries to the Animal Control Division. Rather than charging Animal Control's budget a percentage of salaries, it will now be
calculated and charged as a payroll allocation of $73,304. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per
employee is budgeted to increase back to the regular rates. Supplies have been aligned with 2018 expenses and reduced by $6,784. Contractual Services have increased $151,880 (23%) primarily due to an
increase of $148,105 for interfund allocations (IT allocation $125,911, liability insurance allocation $15,313, and administration fee-Central Stores-Print Shop allocations $6,881). Although capital lease
debt service principal and interest payments have increased by $33,428 for the purchase of two new 4x4 pickup trucks, much of it is offset by a reduction in Other Professional Services ($25,770) and
Repair and Maintenance ($4,000).
209
City of South Bend, Indiana 2019 Budget
Animal Care & Control Division (600-1207)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 57,717 73,218 90,000 47,058 87,875 89,550 91,450 93,350 95,250 (2,125) -2%
Charges for Services 450 240 450 90 300 250 250 250 250 (150) -33%
Fines, Forfeitures, and Fees 454 - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations 1,522 30 - - - - - - - - -
Other Income 356 2,479 7,972 905 1,500 1,600 1,700 1,800 1,900 (6,472) -81%
Interfund Allocation Reimb - - - - - - - - - - -
Transfers In 629,368 728,865 848,162 410,331 845,841 888,338 900,316 910,542 923,151 (2,321) 0%
Total Revenue 689,866 804,832 946,584 458,384 935,516 979,738 993,716 1,005,942 1,020,551 (11,068) -1%
Expenditures by Type
Personnel
Salaries & Wages 327,146 353,454 405,196 181,680 374,614 381,593 388,712 395,974 403,381 (30,582) -8%
Fringe Benefits 173,255 192,586 208,495 91,983 160,657 228,393 232,873 237,443 242,104 (47,838) -23%
Total Personnel 500,401 546,040 613,691 273,662 535,271 609,986 621,585 633,417 645,485 (78,420) -13%
Supplies 27,279 54,674 84,921 33,297 52,650 55,150 55,150 55,150 55,150 (32,271) -38%
Services & Charges
Professional Services 11,596 14,627 22,692 14,542 28,180 28,180 28,180 28,180 28,180 5,488 24%
Printing & Advertising 901 160 - - 950 950 950 950 950 950 -
Utilities 31,957 35,626 38,900 16,249 32,200 32,200 32,200 32,200 32,200 (6,700) -17%
Education & Training - 495 - - - - - - - - -
Travel - 229 153 - - - - - - (153)-100%
Repairs & Maintenance 25,267 21,151 44,950 12,394 21,700 21,700 21,700 21,700 21,700 (23,250) -52%
Other Interfund Allocations 50,740 106,632 119,689 59,844 195,749 192,521 196,205 197,599 200,140 76,060 64%
Debt Service
Principal 970 1,030 7,483 448 1,161 15,690 15,388 15,900 16,900 (6,322) -84%
Interest & Fees 246 186 2,179 58 55 2,061 2,058 1,546 546 (2,124) -97%
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 22,852 22,025 41,438 10,145 22,600 21,300 20,300 19,300 19,300 (18,838) -45%
Transfers Out - - - - - - - - - - -
Total Services & Charges 144,529 202,161 277,484 113,680 302,595 314,602 316,981 317,375 319,916 25,111 9%
Capital --80,000 -45,000 ----(35,000) -44%
Total Expenditures 672,210 802,876 1,056,096 420,640 935,516 979,738 993,716 1,005,942 1,020,551 (120,580) -11%
Net Surplus / (Deficit) 17,656 1,956 (109,512) 37,744 -----
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
South Bend Animal Care & Control's mission is to enforce animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. Animal Care & Control responds to animal
related complaints, manage and facilitate a fully functioning adoption center & animal shelter, participate and organize community outreach events to promote and educate the public on animal welfare
issues.
This portion of the fund comprises revenues and expenditures for Animal Care & Control. While some revenues are derived from fees for animal control activities, the vast majority comes from a transfer
from the Economic Development Income Tax (EDIT) Fund 408.
Changes for 2019 budget are as follow: Personnel has decreased by $56,370. This change reflects the net of
$80,008 increase in wages and benefits, $73,304 decrease for change of accounting procedure to allocate salaries
for the Director and Deputy Director of Code Enforcement, and a one-time reduction to health insurance of
$62,460. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates. The
increase of $80,008 is largely due to the conversion of one part-time position into a full-time position for an
Animal Control Assistant which will total $59,992.. Supplies have been aligned with 2018 expenses and reduced
by $7,546 to help offset the wage increases. An overall decrease in Contractual Services of $7,468, primarily due
a reduction of capital lease debt service principal and interest expense of $17,446 offset against an increase in
interfund allocations plus the addition of legal expenses for legal representation for Animal Control Hearings
$7,680. Although capital expenditures decreased by $35,000, Animal Care & Control anticipates the need for
one full size cargo van for an approximate cost of $45,000.
210
City of South Bend, Indiana 2019 Budget
Rental Unit Inspection Division (600-1208)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - 30,000 - 100,000 125,000 150,000 175,000 185,000 70,000 233%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb - - - - - - - - - - -
Transfers In - - - - 75,718 64,900 42,456 18,668 2,984 75,718 -
Total Revenue - - 30,000 - 175,718 189,900 192,456 193,668 187,984 145,718 486%
Expenditures by Type
Personnel
Salaries & Wages - - 53,390 4,260 85,058 86,759 88,494 90,264 92,070 31,668 59%
Fringe Benefits - - 19,548 803 36,598 51,479 52,500 53,542 54,603 17,050 87%
Total Personnel - - 72,938 5,063 121,656 138,238 140,994 143,806 146,673 48,718 67%
Supplies - - 3,825 71 8,960 8,560 8,360 7,760 7,760 5,135 134%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - 10,000 8,000 8,000 7,000 7,000 10,000 -
Utilities - - - - - - - - - - -
Education & Training - - 1,500 - 1,800 1,800 1,800 1,800 1,800 300 20%
Travel - - 1,100 - 1,200 1,200 1,200 1,200 1,200 100 9%
Repairs & Maintenance - - 1,800 - 2,400 2,400 2,400 2,400 2,400 600 33%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - 16,800 - 15,094 15,544 16,008 16,485 8,426 (1,706) -10%
Interest & Fees - - 1,312 - 2,008 1,558 1,094 617 125 696 53%
Grants & Subsidies - - - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges - - 13,325 - 12,600 12,600 12,600 12,600 12,600 (725) -5%
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 35,837 - 45,102 43,102 43,102 42,102 33,551 9,265 26%
Capital - - - - - - - - - - -
Total Expenditures - - 112,600 5,134 175,718 189,900 192,456 193,668 187,984 63,118 56%
Net Surplus / (Deficit)- - (82,600) (5,134) - - - - -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Rental Unit Inspection division will be conducting property inspections and issuing a license for all rental properties in the City. All properties will be required to meet the minimum standards for the
safety of the occupants.
Revenue generation for this division will be derived from follow up re-inspection fees and assessments for non-compliance. First and second inspections will have no charges; however, if not compliant
after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new, revenue could vary greatly from current estimates. A transfer from
the Economic Development Income Tax (EDIT) Fund (408) will make up the difference.
Changes for 2019 budget are as follow: Personnel costs increased because the division was not fully staffed during all of 2018. Supplies increased by $5,135 to help purchase any start up tools the
inspectors may need. Contractuals were realigned to add $10,000 for printing needs to develop postcards to notify the public of the new rental unit inspections, and a reduction of miscellaneous charges
and services of $8,125, for a net increase of $9,265.
211
City of South Bend, Indiana 2019 Budget
Building Department (600-1306)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 1,323,760 1,438,246 1,601,561 765,141 1,590,560 1,622,371 1,654,819 1,687,915 1,721,673 (11,001) -1%
Fines, Forfeitures, and Fees - 2,400 10,900 - 11,000 11,220 11,444 11,444 11,444 100 1%
Interest Earnings - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 2,153 4,489 7,186 - 3,000 3,000 3,000 3,000 3,000 (4,186) -58%
Interfund Allocation Reimb - - - - - - - - - - -
Transfers In - - 7,428 - - - - - - (7,428) -100%
Total Revenue 1,325,913 1,445,135 1,627,075 765,141 1,604,560 1,636,591 1,669,263 1,702,359 1,736,118 (22,515) -1%
Expenditures by Type
Personnel
Salaries & Wages 646,424 680,638 775,895 340,934 698,145 712,008 726,148 740,571 755,382 (77,750) -10%
Fringe Benefits 291,763 323,634 368,661 158,152 260,682 368,113 375,330 382,692 390,290 (107,979) -29%
Total Personnel 938,188 1,004,271 1,144,556 499,086 958,827 1,080,121 1,101,478 1,123,263 1,145,672 (185,729) -16%
Supplies 20,970 18,882 31,026 5,824 20,871 20,907 20,944 20,944 21,362 (10,155) -33%
Services & Charges
Professional Services 12,575 17,332 5,587 1,965 10,000 10,000 10,000 10,000 10,200 4,413 79%
Printing & Advertising 2,324 1,069 1,242 592 1,700 1,700 1,700 1,700 1,734 458 37%
Utilities - - - - - - - - - - -
Education & Training 2,274 4,390 3,450 2,104 2,500 2,500 2,500 2,500 2,550 (950) -28%
Travel 1,787 1,370 4,100 3,011 5,475 5,475 5,475 5,475 5,585 1,375 34%
Repairs & Maintenance 37,114 31,771 31,650 3,160 25,000 25,000 25,000 25,000 25,500 (6,650) -21%
Other Interfund Allocations 49,558 157,092 337,091 168,552 252,023 238,980 242,674 240,681 242,716 (85,068) -25%
Debt Service
Principal 16,105 31,067 48,442 18,973 46,343 42,727 43,020 23,593 4,673 (2,099) -4%
Interest & Fees 702 2,031 4,693 1,815 3,140 2,225 1,357 567 69 (1,553) -33%
Grants & Subsidies - - - - - - - - - - -
Insurance - - 500 - - - - - - (500) -100%
Other Services & Charges 14,403 9,599 46,490 40,546 19,300 19,300 19,300 19,300 19,686 (27,190) -58%
Transfers Out - - - - 158,943 158,943 158,943 158,943 158,943 158,943 -
Total Services & Charges 136,843 255,722 483,245 240,718 524,424 506,850 509,969 487,759 471,656 41,179 9%
Capital - - - - - - - - - - -
Total Expenditures 1,096,000 1,278,875 1,658,827 745,627 1,504,122 1,607,878 1,632,391 1,631,966 1,638,690 (154,705) -9%
Net Surplus / (Deficit) 229,913 166,260 (31,752) 19,513 100,438 28,713 36,872 70,393 97,428
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Building Department's purpose is to promote safe occupancy for all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5 digit address within St.
Joseph County.
The Building Department is responsible for building and zoning administration. The Building Department issues all permits for construction, demolition, and occupancy; oversees signage and buildings
within the City of South Bend and St. Joseph County to ensure that they are constructed and maintained according to building and zoning codes. The Building Department issues and monitors contractor
registrations and licenses, and also reviews and enforces Design Review standards in the City of South Bend.
The Building Department receives revenue from contractor registrations and licenses, reviewing and enforcing design review standards, and all permits issued for construction, demolition, occupancy and
signage within the City of South Bend and St. Joseph County. Revenue is expected to increase based on current trends.
The majority of the Building Department's expenses are for personnel costs, approximately 64% of the 2019 budget. Personnel costs decreased in 2019 because 2 positions are being moved from the
Building Department to the Department of Community Investment Fund (211) to establish City's own Planning Commission rather than relying on Area Plan Commission. The decrease in Fringe
Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates. 2020 includes the
addition of a Secretary V. Other expenses include vehicle capital lease payments, fuel and repairs, building rent and cleaning/maintenance, and supplies.
212
City of South Bend, Indiana 2019 Budget
Fund 601 - Parking Garages
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services 923,300 1,197,792 1,253,383 606,026 1,220,835 1,342,919 1,356,348 1,356,348 1,424,165 (32,548) -3%
Fines, Forfeitures, and Fees 70,396 60,034 125,700 34,122 55,700 62,000 64,000 67,000 70,000 (70,000) -56%
Interest Earnings 6,786 10,532 22,890 10,470 10,000 10,000 10,100 10,100 10,000 (12,890) -56%
Other Income 113 4,847 2,098 521 1,200 1,200 1,212 1,212 1,500 (898) -43%
Transfers In - - - - - - - - - - -
Total Revenue 1,000,594 1,273,206 1,404,071 651,139 1,287,735 1,416,119 1,431,660 1,434,660 1,505,665 (116,336) -8%
Expenditures by Dept
(0400) General & Admin - - - 60,725 - - - - - - -
(0460) Main Street Garage 146,854 196,455 315,768 123,522 538,337 359,930 397,854 374,521 408,735 222,569 70%
(0462) Leighton Plaza Garage 267,611 516,763 379,307 157,915 687,580 511,019 546,019 522,686 580,623 308,273 81%
(0463) Parking Enforcement 96,907 119,360 264,632 98,420 115,000 125,000 125,000 125,000 150,000 (149,632) -57%
(0464) Wayne Street Garage 159,619 187,496 292,637 111,230 515,877 333,057 368,058 344,724 383,623 223,240 76%
(0465) Eddy Street Commons - - - - 15,000 15,000 25,000 25,000 50,000 15,000 -
Total Expenditures 670,990 1,020,074 1,252,344 551,812 1,871,794 1,344,006 1,461,931 1,391,931 1,572,981 619,450 49%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - 1,000 - - - - - - (1,000) -100%
Services & Charges
Professional Services 587,789 704,986 1,003,900 390,098 681,368 705,386 717,715 717,715 817,701 (322,532) -32%
Printing & Advertising - - - - - - - - - - -
Utilities - 26,020 80,100 52,143 77,000 78,955 79,328 79,328 86,019 (3,100) -4%
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 11,538 240,925 118,000 24,226 800,000 315,000 350,000 350,000 350,000 682,000 578%
Other Interfund Allocations 66,924 40,356 40,944 20,472 49,026 50,143 50,332 50,332 54,358 8,082 20%
Debt Service
Principal - - - 41,833 - - - - - - -
Interest & Fees - - - 18,892 - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 4,739 7,787 8,400 4,149 4,400 4,522 4,556 4,556 4,903 (4,000) -48%
Transfers Out - - - - - - - - - - -
Total Services & Charges 670,990 1,020,074 1,251,344 551,812 1,611,794 1,154,006 1,201,931 1,201,931 1,312,981 360,450 29%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - - - 250,000 180,000 250,000 180,000 250,000 250,000 -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - 10,000 10,000 10,000 10,000 10,000 10,000 -
Infrastructure - - - - - - - - - - -
Total Capital - - - - 260,000 190,000 260,000 190,000 260,000 260,000 -
Total Expenditures 670,990 1,020,074 1,252,344 551,812 1,871,794 1,344,006 1,461,931 1,391,931 1,572,981 619,450 49%
Net Surplus / (Deficit) 329,604 253,132 151,727 99,327 (584,059) 72,113 (30,271) 42,729 (67,316)
Beginning Cash Balance 639,642 968,528 1,225,253 1,376,980 792,921 865,033 834,762 877,491 Cash Reserve
Cash Adjustments (719) 3,593 - - - - - -
Ending Cash Balance 968,528 1,225,253 1,376,980 792,921 865,033 834,762 877,491 810,175
Cash Reserves Target 167,748 255,018 313,086 467,949 336,002 365,483 347,983 393,245
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the revenues and expenditures from the various parking garages owned by the City of South Bend. There are currently 1,484 stalls. Parking garage operations are under outside
contract with Downtown South Bend, Inc.
This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. Effective January 2017, the Common Council approved an increase in parking
garage rates and parking enforcement fines. It was the first increase in 13 years. There are plans to review increasing rates by 10% in 2020.
Other contracts are for various repair & maintenance projects among the garages. There are many capital improvement needs. The City plans on addressing those incrementally, budgeting for capital
improvements across several years.
213
City of South Bend, Indiana 2019 Budget
Fund 610 - Solid Waste Operations
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 5,511,281 5,346,176 5,463,350 2,665,533 5,402,500 5,402,500 5,618,600 5,618,600 5,618,600 (60,850) -1%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 3,096 3,933 9,360 5,104 11,500 11,500 11,500 11,500 11,500 2,140 23%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 50,678 74,536 75,699 49,201 101,200 153,200 58,200 58,200 58,200 25,501 34%
Transfers In - - - - - - - - - - -
Total Revenue 5,565,056 5,424,644 5,548,409 2,719,839 5,515,200 5,567,200 5,688,300 5,688,300 5,688,300 (33,209) -1%
Expenditures by Type
Personnel
Salaries & Wages 1,070,937 1,071,780 1,082,889 554,402 1,110,697 1,132,872 1,155,491 1,178,563 1,202,097 27,808 3%
Fringe Benefits 458,405 554,259 516,430 268,739 467,437 666,236 679,146 692,314 705,747 (48,993) -9%
Total Personnel 1,529,342 1,626,040 1,599,319 823,141 1,578,134 1,799,108 1,834,637 1,870,877 1,907,844 (21,185) -1%
Supplies 309,670 233,123 304,159 162,645 375,200 373,700 373,700 373,700 373,700 71,041 23%
Services & Charges
Professional Services 633,663 115,208 - - - - - - - - -
Printing & Advertising 37 43 250 - 250 250 250 250 250 - 0%
Utilities - - - - - - - - - - -
Education & Training 4,101 8,564 12,712 2,651 10,000 10,000 10,000 10,000 10,000 (2,712) -21%
Travel 1,372 3,659 5,168 2,556 9,900 9,900 9,900 9,900 9,900 4,732 92%
Repairs & Maintenance 756,162 830,841 980,194 479,833 660,000 660,000 660,000 660,000 660,000 (320,194) -33%
Other Interfund Allocations 631,821 596,856 851,112 425,550 998,406 971,908 985,273 985,217 991,641 147,294 17%
Debt Service
Principal 9,700 - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 848,840 912,690 929,096 420,446 749,400 749,400 749,400 749,400 749,400 (179,696) -19%
Transfers Out 925,000 778,600 1,004,039 582,150 1,132,616 1,206,317 1,049,957 982,147 830,328 128,577 13%
Total Services & Charges 3,810,697 3,246,460 3,782,571 1,913,186 3,560,572 3,607,775 3,464,780 3,396,914 3,251,519 (221,999) -6%
Capital - - - - - - - - - - -
Total Expenditures 5,649,709 5,105,623 5,686,049 2,898,972 5,513,906 5,780,583 5,673,117 5,641,491 5,533,063 (172,143) -3%
Net Surplus / (Deficit) (84,653) 319,022 (137,640) (179,133) 1,294 (213,383) 15,183 46,809 155,237
Beginning Cash Balance 318,912 193,005 533,909 396,269 397,563 184,180 199,363 246,172 Cash Reserve
Cash Adjustments (41,255) 21,883 - - - - - -
Ending Cash Balance 193,005 533,909 396,269 397,563 184,180 199,363 246,172 401,409
Cash Reserves Target 564,971 510,562 568,605 551,391 578,058 567,312 564,149 553,306
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual expenditures
This fund is funded by charging City residents a monthly fee for pick-up and disposal of trash at area landfills and recycling centers. A rate increase is being considered due to the dwindling cash balance.
The 2% increase in salaries was offset by transferring $26,000 of prorated Public Works management salaries from Salary & Wages expense to Other Interfund Allocations. Other Interfund Allocations
increase as a result of the salary allocation and increase in the IT allocation. The decrease in Fringe Benefits is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health
insurance cost per employee is budgeted to increase back to the regular rates. Repairs & Maintenance expenses significantly increased due to the long drive to the landfill and the poor road conditions
within the landfill. The City is reviewing its options and might switch to a tipping site that is closer, even though it is more expensive. The increase in tipping fees would be offset with savings from
reduced trip time for driver and reduced maintenance cost for the trucks. Funds are transferred to the Solid Waste Capital Fund (611) as needed for the payment of debt service payments for vehicle lease-
purchases.
This fund accounts for the operations of the Solid Waste Department. Solid Waste provides exceptional waste management services for the residents of South Bend. They collect an average of 29,200
tons of trash annually through weekly service. Additional services available to residents include trash extra bulky collection, weekly yard waste collection, yard waste extra bulky collection, and Christmas
tree collection.
214
City of South Bend, Indiana 2019 Budget
Fund 611 - Solid Waste Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - - - - - - - - - -
Grants/Intergovernmental 300,000 - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 1,149 1,027 800 203 800 800 800 800 800 - 0%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - 1,332 - - - - - - (1,332) -100%
Transfers In 925,000 778,600 1,076,706 582,150 1,132,616 1,206,317 1,049,957 982,147 830,328 55,910 5%
Total Revenue 1,226,149 779,627 1,078,838 582,353 1,133,416 1,207,117 1,050,757 982,947 831,128 54,578 5%
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 851,406 1,034,520 1,009,386 407,973 1,037,025 1,122,866 970,507 905,733 758,656 27,639 3%
Interest & Fees 38,738 41,621 67,320 27,684 95,591 83,451 79,450 76,414 71,672 28,271 42%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 890,145 1,076,141 1,076,706 435,657 1,132,616 1,206,317 1,049,957 982,147 830,328 55,910 5%
Capital - - - - - - - - - - -
Total Expenditures 890,145 1,076,141 1,076,706 435,657 1,132,616 1,206,317 1,049,957 982,147 830,328 55,910 5%
Net Surplus / (Deficit) 336,004 (296,514) 2,132 146,696 800 800 800 800 800
Beginning Cash Balance 442 335,856 39,995 42,127 42,927 43,727 44,527 45,327 Cash Reserve
Cash Adjustments (590) 652 - - - - - -
Ending Cash Balance 335,856 39,995 42,127 42,927 43,727 44,527 45,327 46,127
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 is used for debt service and capital expenditures related to the Solid Waste Department.
This fund receives interfund transfers from the Solid Waste Operations Fund
(610) to cover expenditures as needed.
Over the next five years, Solid Waste plans to replace older trucks with Front
Load Dedicated units, replacing about two trucks a year. These trucks will be
purchased with capital lease proceeds and paid off over a five-year period.
215
City of South Bend, Indiana 2019 Budget
Fund 620 - Water Works Operations
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 13,626,106 13,658,131 15,871,094 6,704,216 18,942,730 19,626,457 19,626,457 19,626,457 19,623,457 3,071,636 19%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 30,590 25,855 55,000 23,089 40,000 40,800 41,616 42,448 43,297 (15,000) -27%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 65,875 74,623 78,381 19,582 63,200 63,000 63,000 63,000 63,000 (15,181) -19%
Interfund Allocation Reimb 1,414,956 1,613,364 1,629,372 695,478 1,734,889 1,769,427 1,804,655 1,840,587 1,877,236 105,517 6%
Transfers In 45,514 60,894 110,000 30,828 95,000 97,851 100,779 103,793 106,902 (15,000) -14%
Total Revenue 15,183,041 15,432,866 17,743,847 7,473,193 20,875,819 21,597,535 21,636,507 21,676,285 21,713,892 3,131,972 18%
Expenditures by Type
Personnel
Salaries & Wages 3,493,370 3,460,112 3,783,323 1,735,632 3,608,115 3,657,424 3,728,728 3,801,456 3,875,640 (175,208) -5%
Fringe Benefits 1,623,492 1,692,283 1,829,253 872,954 1,428,992 1,952,400 1,989,935 2,028,217 2,067,267 (400,261) -22%
Total Personnel 5,116,862 5,152,395 5,612,576 2,608,585 5,037,107 5,609,824 5,718,663 5,829,673 5,942,907 (575,469) -10%
Supplies 1,180,470 1,231,737 1,673,924 637,811 1,728,743 1,789,736 1,658,101 1,626,390 1,675,185 54,819 3%
Services & Charges
Professional Services 1,310,806 1,313,412 2,337,637 827,893 2,179,580 1,939,338 2,012,318 1,944,557 2,030,094 (158,057) -7%
Printing & Advertising 3,209 193 2,480 383 2,250 2,308 2,377 2,448 2,522 (230) -9%
Utilities 725,324 715,247 848,300 352,903 785,550 809,439 833,723 858,734 884,496 (62,750) -7%
Education & Training 4,248 15,218 29,101 8,177 30,175 31,080 32,014 32,973 33,963 1,074 4%
Travel 3,031 4,035 18,750 2,162 18,750 19,313 19,892 20,489 21,103 - 0%
Repairs & Maintenance 344,461 358,530 473,839 187,344 381,700 393,151 404,948 417,099 429,607 (92,139) -19%
Other Interfund Allocations 875,731 1,350,528 1,339,528 669,762 1,979,352 1,956,747 2,005,171 2,024,825 2,055,003 639,824 48%
Debt Service
Principal 111,631 211,041 398,100 193,252 396,864 402,111 296,768 201,048 - (1,236) 0%
Interest & Fees 9,473 15,354 36,004 21,227 23,015 15,526 8,065 3,131 - (12,989) -36%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 1,458,782 1,229,691 1,518,788 547,913 2,065,045 1,715,433 1,757,057 1,799,927 1,844,085 546,257 36%
Payment In Lieu of Taxes 2,039,748 1,785,924 1,730,831 865,416 1,662,624 1,695,876 1,729,794 1,764,390 1,799,678 (68,207) -4%
Transfers Out 2,273,521 2,163,660 2,050,422 1,045,819 5,541,041 5,136,986 5,050,082 4,993,522 4,690,975 3,490,619 170%
Total Services & Charges 9,159,964 9,162,833 10,783,780 4,722,252 15,065,946 14,117,308 14,152,209 14,063,143 13,791,526 4,282,166 40%
Capital - - - - - - - - - - -
Total Expenditures 15,457,295 15,546,965 18,070,280 7,968,648 21,831,796 21,516,868 21,528,973 21,519,206 21,409,618 3,761,516 21%
Net Surplus / (Deficit) (274,254) (114,098) (326,433) (495,455) (955,977) 80,667 107,534 157,079 304,274
Beginning Cash Balance 3,889,248 3,801,473 3,482,307 3,155,874 2,199,897 2,280,564 2,388,097 2,545,177 Cash Reserve
Cash Adjustments 186,479 (205,068) - - - - - -
Ending Cash Balance 3,801,473 3,482,307 3,155,874 2,199,897 2,280,564 2,388,097 2,545,177 2,849,451
Cash Reserves Target 772,865 777,348 903,514 1,091,590 1,075,843 1,076,449 1,075,960 1,070,481
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
5% of Annual expenditures
This fund was established to account for all revenue and operational expenses of the water utility. This fund provides the monies for debt service obligations, reserve requirements and revenue funded
capital improvements through transfer of monies to other funds within the utility operations.
Effective March 7, 2018, new water service rates and charges were approved by the utility regulatory commission. New tariff schedule includes two phased in increases twelve months apart. A slight
increase in the water leak program charge was also approved.
Additional sources consist of reimbursements, sale of fixed assets, interest earnings from cash investment and other miscellaneous type revenues.
Reduction in personnel expenditures is primarily attributed to the change in the accounting of shared staffing costs. These cost are now included in the Charges & Services Other Interfund Allocations
account. Also, there is a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Supply estimates include repair/replacement project costs that were included in the Critical Projects Plan of the most recent water rate case.
The increase in Services & Charges is largely due to the change in Other Interfund Allocations (48%), Other Services & Charges (36%) which is mostly attributed to new Customer Billing Software and
implementation costs as well as Transfers Out. The Transfers Out budget is providing monies for debt service obligations ($2,015,041), capital expenditures ($3,241,000) and an extra monies ($225k) for
complying with the operating & maintenance cash reserve requirement held in Water Works Reserve Operations & Maintenance Fund (629).
216
City of South Bend, Indiana 2019 Budget
Fund 622 - Water Works Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - 235,000 21,803 100,000 100,000 100,000 100,000 100,000 (135,000) -57%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 25,424 21,393 36,500 17,067 35,000 36,052 37,134 38,248 39,396 (1,500) -4%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - 44,388 160,000 - 3,241,000 3,316,000 3,224,000 3,159,000 3,290,000 3,081,000 1926%
Total Revenue 25,424 65,781 431,500 38,870 3,376,000 3,452,052 3,361,134 3,297,248 3,429,396 2,944,500 682%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - 61,511 11,899 1,642 - - - - - (11,899) -100%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - 61,511 11,899 1,642 - - - - - (11,899) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Buildings & Bldg. Improve.- - - - 630,000 - - - - 630,000 -
Motor Equipment 303,642 395,202 744,571 394,571 542,000 473,000 387,000 459,000 490,000 (202,571) -27%
Machinery & Equipment 14,675 23,098 18,000 12,995 38,000 - 18,000 - - 20,000 111%
Infrastructure - 26,799 4,100 - 1,756,000 2,043,000 2,019,000 1,900,000 2,000,000 1,751,900 42729%
Water Meters - - 800,000 - 800,000 800,000 800,000 800,000 800,000 - 0%
Total Capital 318,317 445,099 1,566,671 407,566 3,766,000 3,316,000 3,224,000 3,159,000 3,290,000 2,199,329 140%
Total Expenditures 318,317 506,610 1,578,570 409,208 3,766,000 3,316,000 3,224,000 3,159,000 3,290,000 2,187,430 139%
Net Surplus / (Deficit) (292,893) (440,829) (1,147,070) (370,338) (390,000) 136,052 137,134 138,248 139,396
Beginning Cash Balance 2,876,026 2,582,972 2,150,002 1,002,932 612,932 748,984 886,118 1,024,366 Cash Reserve
Cash Adjustments (161) 7,858 - - - - - -
Ending Cash Balance 2,582,972 2,150,002 1,002,932 612,932 748,984 886,118 1,024,366 1,163,762
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 is used for acquiring, constructing, and improving water utility capital assets. Water utility capital assets include wells, reservoirs, transmission and distribution mains, water meters, pumping
equipment, treatment equipment, transportation equipment, and other general plant items.
Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the water system.
This fund receives interfund transfers from the Water Works Operations Fund (620).
Significant Capital Spending in 2019:
- Edison Road Well Field/Filtration Plant Upgrades $630,000
- North Station Well # 1 Replacement $525,000
- Pinhook Filtration Plant Upgrades $1,231,000
217
City of South Bend, Indiana 2019 Budget
Fund 624 - Water Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 13,911 13,935 29,000 12,200 22,000 22,660 23,334 24,031 24,752 (7,000) -24%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 13,911 13,935 29,000 12,200 22,000 22,660 23,334 24,031 24,752 (7,000) -24%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 12,228 13,729 27,000 9,858 22,000 22,660 23,334 24,031 24,752 (5,000) -19%
Total Services & Charges 12,228 13,729 27,000 9,858 22,000 22,660 23,334 24,031 24,752 (5,000) -19%
Capital - - - - - - - - - - -
Total Expenditures 12,228 13,729 27,000 9,858 22,000 22,660 23,334 24,031 24,752 (5,000) -19%
Net Surplus / (Deficit) 1,683 206 2,000 2,342 - - - - -
Beginning Cash Balance 1,509,816 1,541,423 1,518,552 1,520,552 1,520,552 1,520,552 1,520,552 1,520,552 Cash Reserve
Cash Adjustments 29,924 (23,078) - - - - - -
Ending Cash Balance 1,541,423 1,518,552 1,520,552 1,520,552 1,520,552 1,520,552 1,520,552 1,520,552
Cash Reserves Target 1,541,423 1,518,552 1,520,552 1,520,552 1,520,552 1,520,552 1,520,552 1,520,552
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves for
customer deposits
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill.
This fund receives revenue in the form of security deposits collected from utility customers.
Revenue and expenditures are dependent on the frequency of new customers and terminations of service.
Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (620).
218
City of South Bend, Indiana 2019 Budget
Fund 625 - Water Works Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 7,290 9,951 16,500 3,816 10,000 10,300 10,610 10,925 11,255 (6,500) -39%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - 12,750 - - - - - - - - -
Transfers In 2,046,060 1,968,000 2,000,217 993,570 2,015,041 1,820,986 1,826,082 1,834,522 1,400,975 14,824 1%
Total Revenue 2,053,350 1,990,701 2,016,717 997,386 2,025,041 1,831,286 1,836,692 1,845,447 1,412,230 8,324 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 965,231 1,395,912 1,431,617 - 1,487,345 1,338,099 1,383,877 1,434,682 1,045,513 55,728 4%
Interest & Fees 1,035,073 609,185 569,100 284,467 527,696 482,887 442,205 399,840 355,462 (41,404) -7%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 7,294 7,700 16,500 3,773 10,000 10,300 10,610 10,925 11,255 (6,500) -39%
Total Services & Charges 2,007,598 2,012,797 2,017,217 288,239 2,025,041 1,831,286 1,836,692 1,845,447 1,412,230 7,824 0%
Capital - - - - - - - - - - -
Total Expenditures 2,007,598 2,012,797 2,017,217 288,239 2,025,041 1,831,286 1,836,692 1,845,447 1,412,230 7,824 0%
Net Surplus / (Deficit) 45,752 (22,096) (500) 709,147 - - - - -
Beginning Cash Balance 4,398 50,069 28,105 27,605 27,605 27,605 27,605 27,605 Cash Reserve
Cash Adjustments (81) 131 - - - - - -
Ending Cash Balance 50,069 28,105 27,605 27,605 27,605 27,605 27,605 27,605
Cash Reserves Target 50,069 28,105 27,605 27,605 27,605 27,605 27,605 27,605
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. Biannual installments are disbursed at the end of June and December. June's payment
includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal.
This fund receives interfund transfers from the Water Works Operations Fund (620).
Current debt includes:
- 2012 Water Works Refunding Bonds, Refund 2002 - scheduled to retire on 1/1/23 with final payment being made in December 2022, (debt schedule #25)
- 2009 Water Works Improvements, State Revolving Fund - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #68)
- 2009 Water Works Improvements, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
- 2012 Water Works Revenue Bond - scheduled to retire on 1/1/33 with final payment being made in December 2032, (debt schedule #99)
- 2016 Water Works Refunding Bonds, Refund 2000 & 2006 - scheduled to retire on 1/1/27 with final payment being made in December 2026, (debt schedule #156)
Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (620).
219
City of South Bend, Indiana 2019 Budget
Fund 626 - Water Works Bond Reserve
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 14,781 13,144 26,000 11,383 22,000 22,661 23,340 24,040 24,757 (4,000) -15%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 330,000 - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 344,781 13,144 26,000 11,383 22,000 22,661 23,340 24,040 24,757 (4,000) -15%
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 550,448 - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 6,531 16,000 26,000 - 22,000 22,661 23,340 24,040 24,757 (4,000) -15%
Total Services & Charges 556,979 16,000 26,000 - 22,000 22,661 23,340 24,040 24,757 (4,000) -15%
Capital - - - - - - - - - - -
Total Expenditures 556,979 16,000 26,000 - 22,000 22,661 23,340 24,040 24,757 (4,000) -15%
Net Surplus / (Deficit)(212,197) (2,856) - 11,383 - - - - -
Beginning Cash Balance 1,637,116 1,424,915 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 Cash Reserve
Cash Adjustments (4) 4,600 - - - - - -
Ending Cash Balance 1,424,915 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658
Cash Reserves Target 1,424,915 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658 1,426,658
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants and Crowe
Horwath
The purpose of this fund is to ensure compliance with certain debt service bond covenants. The required cash balance is determined by the debt service financing arrangements at the time of issuance.
This fund receives revenue from interest earned on the fund's cash balance.
Excess interest earned on this fund's cash balance is transferred to the Water Works Operation Fund (620).
220
City of South Bend, Indiana 2019 Budget
Fund 629 - Water Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 21,912 23,804 48,000 21,233 41,000 42,230 43,495 44,797 46,138 (7,000) -15%
Bond Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In 227,461 151,272 52,250 52,249 225,000 - - - - 172,750 331%
Total Revenue 249,373 175,076 100,250 73,482 266,000 42,230 43,495 44,797 46,138 165,750 165%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 19,461 23,465 48,000 17,197 41,000 42,230 43,495 44,797 46,138 (7,000) -15%
Total Services & Charges 19,461 23,465 48,000 17,197 41,000 42,230 43,495 44,797 46,138 (7,000) -15%
Capital - - - - - - - - - - -
Total Expenditures 19,461 23,465 48,000 17,197 41,000 42,230 43,495 44,797 46,138 (7,000) -15%
Net Surplus / (Deficit) 229,912 151,611 52,250 56,286 225,000 - - - -
Beginning Cash Balance 2,228,964 2,457,950 2,617,920 2,670,170 2,895,170 2,895,170 2,895,170 2,895,170 Cash Reserve
Cash Adjustments (927) 8,360 - - - - - -
Ending Cash Balance 2,457,950 2,617,920 2,670,170 2,895,170 2,895,170 2,895,170 2,895,170 2,895,170
Cash Reserves Target 2,197,735 2,230,997 2,670,510 2,715,669 2,730,526 2,747,031 2,754,832 2,786,998
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
16.67% of annual operating
expenses in Fund 620, net of
transfers
The purpose of this fund is to hold cash reserves equivalent to two months of Water Works' budgeted operating expenses. This serves as fiscal protection against the risk of revenue shortfalls,
emergencies, and other economic risks that may impact the Water Utility's ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Water Works Operations Fund (620) will transfer funds to increase
the cash reserves.
Additional reserve is required in 2019 to cover encumbrances rolled over from 2018 to 2019.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (620). The debt service reserve amount is used towards the last
debt service payment.
221
City of South Bend, Indiana 2019 Budget
Fund 640 - Sewer Repair Insurance
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services 626,821 639,249 615,685 320,023 637,863 644,241 650,683 657,190 663,763 22,178 4%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 15,682 16,588 32,850 15,216 14,375 14,519 14,664 14,811 14,959 (18,475) -56%
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 642,503 655,836 648,535 335,239 652,238 658,760 665,347 672,001 678,722 3,703 1%
Expenditures by Type
Personnel
Salaries & Wages 109,977 144,804 151,274 75,885 113,545 115,317 117,067 118,847 120,656 (37,729) -25%
Fringe Benefits 45,307 68,028 74,824 35,702 44,636 59,848 60,886 61,940 63,017 (30,188) -40%
Total Personnel 155,284 212,832 226,098 111,586 158,181 175,165 177,953 180,787 183,673 (67,917) -30%
Supplies 21,234 17,120 46,948 25,815 65,937 66,543 67,155 67,773 68,397 18,989 40%
Services & Charges
Professional Services - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 306,038 277,584 334,239 151,815 327,000 327,020 327,040 327,060 327,081 (7,239) -2%
Other Interfund Allocations 17,652 18,948 17,868 8,934 75,495 77,005 78,544 80,116 81,717 57,627 323%
Debt Service
Principal 27,908 14,112 - - - - - - - - -
Interest & Fees 528 106 - - - - - - - - -
Insurance - - - - - - - - - - -
Other Services & Charges 7,073 6,313 7,071 4,269 6,500 6,565 6,631 6,697 6,764 (571) -8%
Transfers Out - - - - - - - - - - -
Total Services & Charges 359,199 317,063 359,178 165,018 408,995 410,590 412,215 413,873 415,562 49,817 14%
Capital - - - - - - - - - - -
Total Expenditures 535,716 547,016 632,224 302,419 633,113 652,298 657,323 662,433 667,632 889 0%
Net Surplus / (Deficit) 106,787 108,821 16,311 32,820 19,125 6,462 8,024 9,568 11,090
Beginning Cash Balance 1,647,834 1,752,931 1,866,378 1,882,689 1,901,814 1,908,276 1,916,300 1,925,868 Cash Reserve
Cash Adjustments (1,690) 4,627 - - - - - -
Ending Cash Balance 1,752,931 1,866,378 1,882,689 1,901,814 1,908,276 1,916,300 1,925,868 1,936,958
Cash Reserves Target 133,929 136,754 158,056 158,278 163,075 164,331 165,608 166,908
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
The Sewer Insurance program is funded by a monthly charge on City residents' sewer bills. The City is responsible for the main sewer line; from the main line to the house is the homeowner's
responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean-out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires
excavation work - a "dig". The program is set up so that the homeowner pays a maximum $500.00 deductible toward the cost of the repair and the City pays the rest.
This fund collects a monthly charge on City residents' sewer bills. This fund also receives revenue from interest earned on the fund's cash balance.
In 2019, the budget was increased for supplies and contracted repairs. This increase is in
response to the number of new customers who are hooking into the City of South Bend sewer
system; with new customers comes more opportunity for needed repairs. Also, an aging
infrastructure costs more to maintain/repair. In summation, with an increased customer base,
costs will continue to go up. The decrease in Fringe Benefits is due to a one-time break in the
health insurance cost per employee in 2019. In 2020, health insurance cost per employee is
budgeted to increase back to the regular rates.
222
City of South Bend, Indiana 2019 Budget
Fund 641 - Sewage Works Operations
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services 38,347,604 38,230,235 38,433,660 19,352,994 37,195,510 37,195,744 37,195,981 37,196,219 37,196,460 (1,238,150) -3%
Interest Earnings 102,607 132,819 224,000 110,530 225,000 225,000 225,000 225,000 225,000 1,000 0%
Other Income 84,096 141,989 86,430 32,593 51,432 51,884 52,340 52,801 53,266 (34,998) -40%
Interfund Allocation Reimb - - - - 421,463 429,892 438,489 447,259 456,204 421,463 -
Transfers In 35,808 45,349 439,154 295,395 284,000 174,500 175,000 175,500 176,000 (155,154) -35%
Total Revenue 38,570,116 38,550,392 39,183,244 19,791,513 38,177,405 38,077,020 38,086,810 38,096,779 38,106,930 (1,005,839) -3%
Expenditures by Dept
Sewer Division (0621)4,790,891 7,216,917 9,874,691 3,577,007 6,761,495 6,993,407 7,080,543 7,160,905 7,251,023 (3,113,196) -32%
Concrete Crew (0625)317,796 337,481 484,265 195,779 504,703 540,584 548,342 556,232 564,242 20,438 4%
Wastewater Division (0630) 27,567,386 30,065,014 38,090,598 16,907,140 32,277,011 29,425,725 28,950,748 28,467,898 29,055,478 (5,813,587) -15%
Organic Resources (0631)1,174,206 1,288,328 1,670,534 737,540 1,638,895 1,692,176 1,484,020 1,395,683 1,232,492 (31,639) -2%
Clay Sewage (0650)3,164 895 6,850 289 2,000 2,040 2,081 2,122 2,165 (4,850) -71%
Total Expenditures 33,853,444 38,908,636 50,126,938 21,417,755 41,184,104 38,653,932 38,065,734 37,582,840 38,105,400 (8,942,834) -18%
Expenditures by Type
Personnel
Salaries & Wages 4,812,221 4,931,477 5,460,894 2,610,361 5,074,749 5,145,868 5,242,378 5,340,757 5,448,303 (386,145) -7%
Fringe Benefits 2,005,472 2,171,452 2,558,792 1,174,146 1,917,683 2,634,332 2,684,363 2,735,386 2,788,929 (641,109) -25%
Total Personnel 6,817,693 7,102,930 8,019,686 3,784,507 6,992,432 7,780,200 7,926,741 8,076,143 8,237,232 (1,027,254) -13%
Supplies 1,675,423 1,522,091 2,574,060 897,230 2,191,663 2,227,690 2,281,271 2,320,313 2,360,885 (382,397) -15%
Services & Charges
Professional Services 994,926 1,348,986 2,552,798 537,737 1,667,000 1,694,300 1,722,102 1,750,414 1,779,248 (885,798) -35%
Printing & Advertising 2,199 1,134 3,506 506 3,950 3,950 3,950 3,950 3,950 444 13%
Utilities 1,109,733 1,024,579 1,120,263 567,751 1,196,652 1,211,881 1,227,376 1,243,144 1,259,193 76,389 7%
Education & Training 10,729 11,551 30,635 7,550 36,000 36,000 36,000 36,000 36,000 5,365 18%
Travel 18,325 7,878 33,499 8,020 44,500 45,100 45,712 46,336 46,973 11,001 33%
Repairs & Maintenance 1,689,156 2,024,912 2,051,536 583,888 1,963,363 1,996,245 2,030,330 2,065,671 2,103,216 (88,173) -4%
Other Interfund Allocations 2,852,851 3,343,140 4,053,377 1,910,298 5,730,856 5,743,495 5,859,915 5,943,582 6,045,537 1,677,479 41%
Debt Service
Principal 573,955 654,296 603,174 295,006 566,921 525,352 294,554 188,482 - (36,253) -6%
Interest & Fees 40,421 38,478 41,683 24,065 25,997 16,352 7,816 2,935 - (15,686) -38%
Other Services & Charges 1,820,536 3,793,929 6,629,231 1,879,411 3,162,826 2,589,982 2,628,282 2,667,758 2,708,450 (3,466,405) -52%
Payment In Lieu of Taxes 3,672,060 4,422,408 4,601,656 2,300,826 4,678,366 4,912,284 5,157,899 5,415,793 5,686,583 76,710 2%
Transfers Out 12,575,437 13,612,325 17,811,834 8,620,959 12,923,578 9,871,101 8,843,786 7,822,319 7,838,133 (4,888,256) -27%
Total Services & Charges 25,360,328 30,283,615 39,533,192 16,736,018 32,000,009 28,646,042 27,857,722 27,186,384 27,507,283 (7,533,183) -19%
Capital - - - - - - - - - - -
Total Expenditures 33,853,444 38,908,636 50,126,938 21,417,755 41,184,104 38,653,932 38,065,734 37,582,840 38,105,400 (8,942,834) -18%
Net Surplus / (Deficit) 4,716,671 (358,244) (10,943,694) (1,626,242) (3,006,699) (576,912) 21,077 513,940 1,531
Beginning Cash Balance 8,996,120 13,289,872 13,004,372 8,415,678 5,408,979 4,832,067 4,853,144 5,367,083 Cash Reserve
Cash Adjustments (422,920) 72,744 6,355,000 - - - - -
Ending Cash Balance 13,289,872 13,004,372 8,415,678 5,408,979 4,832,067 4,853,144 5,367,083 5,368,614
Cash Reserves Target 1,692,672 1,945,432 2,506,347 2,059,205 1,932,697 1,903,287 1,879,142 1,905,270
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
5% of Annual expenditures
This fund accounts for the operations of the following divisions of the Department of Public Works: Wastewater, Sewer, Organic Resources, and Concrete Crew.
Wastewater Division: Facilitates the collection, treatment and disposal of wastewater. Responsible for the operation of the treatment facility, which is a conventional activated sludge plant, the
interceptor sewer system, the combined sewer overflow (CSO) system and the remote sewage lift stations.
Sewer Division: Responsible for sewer maintenance preventative program that cleans and inspects the storm and sanitary sewer system in the City and Clay Township and sewer construction program
that repairs sewer mains, catch basins, manholes, and structure raising for the Street Department paving program.
Organic Resources Division: Recycles collected yard waste, leaves, and brush for compost and mulch products.
Nominal change in charges for services is projected. Sewer user rate will not change but the outside surcharge rate will increase slightly.
The new payroll cost allocation reimbursement is influencing the increase in Other Income.
Interfund Transfer In revenue is incoming interest earning receipts from Sewage Works Reserve O&M Fund (643) and a transfer from Project ReLeaf Fund (655) for purpose of recovering costs
associated with leaf collection.
Reduction in personnel expenditures is primarily attributed to the change in the accounting of shared staffing costs. These costs are now included in the Charges & Services Other Interfund Allocations
account. Budget variance is mostly a result of the rollover of encumbrances from 2017 to 2018, increasing the 2018 amended budget. Transfers Out includes: interfund transfers to the Sewage Works
Sinking Fund (649) to fund debt service payments on bonds and interfund transfers to the Sewage Works Capital Fund (642) to fund capital expenditures. The 2018 Cash Adjustment of $6,355,000 is due
to a lesser amount of transfers to the capital fund (642) because the capital fund has a sufficient cash balance to cover projected expenditures.
223
City of South Bend, Indiana 2019 Budget
Fund 642 - Sewage Works Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services - - 733,000 54,817 250,000 250,000 250,000 250,000 250,000 (483,000) -66%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 71,137 59,733 145,000 57,690 115,000 115,000 115,000 115,000 115,000 (30,000) -21%
Debt Proceeds - - - - - - - - - - -
Other Income - 400,000 - - - - - - - - -
Transfers In 2,487,000 3,942,000 9,855,000 3,000,000 5,000,000 2,000,000 1,000,000 - - (4,855,000) -49%
Total Revenue 2,558,137 4,401,733 10,733,000 3,112,506 5,365,000 2,365,000 1,365,000 365,000 365,000 (5,368,000) -50%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- - - - - - - - - - -
Motor Equipment 178,256 854,537 2,151,557 284,510 1,505,000 1,453,000 1,175,000 500,000 400,000 (646,557) -30%
Machinery & Equipment 3,899,219 3,415,833 7,162,996 443,016 2,515,000 1,015,000 25,000 - - (4,647,996) -65%
Infrastructure - - 3,000,000 - 2,500,000 500,000 - - - (500,000) -17%
Total Capital 4,077,475 4,270,370 12,314,553 727,526 6,520,000 2,968,000 1,200,000 500,000 400,000 (5,794,553) -47%
Total Expenditures 4,077,475 4,270,370 12,314,553 727,526 6,520,000 2,968,000 1,200,000 500,000 400,000 (5,794,553) -47%
Net Surplus / (Deficit) (1,519,338) 131,363 (1,581,553) 2,384,980 (1,155,000) (603,000) 165,000 (135,000) (35,000)
Beginning Cash Balance 8,723,058 7,204,341 7,359,724 9,128,171 7,973,171 7,370,171 7,535,171 7,400,171 Cash Reserve
Cash Adjustments 621 24,020 3,350,000 - - - - -
Ending Cash Balance 7,204,341 7,359,724 9,128,171 7,973,171 7,370,171 7,535,171 7,400,171 7,365,171
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 is used to purchase capital equipment and fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater Division, Sewer Division, Organic
Resources Division, and Concrete Crew Division.
Charges For Services is a System Development Fee. This is a one-time capital contribution charged to customers making a new connection to the sewer system. This fund receives interfund transfers
from the Sewage Works Operations Fund (641) as needed to cover capital expenditures.
In 2018, sewer rehabilitation projects were funded in the operating budget in
the Sewage Works Operations Fund (641).
2019 projects include:
- Wastewater and Organic Resources replacement expenditures in 2019 include
a truck, front end loader, lawn mower and a van
- Wastewater project capital includes continuation of the WWTP electrical and
backup generator work along with exterior building repairs on the
administrative building
- Natural Gas Compressor is for energy management purposes
- Sewer replacement expenditures include a vactor, sweeper, crew truck,
easement machine, backhoe , utility truck and a truck w/plow
- Sewer project capital includes sewer lining rehabilitation and LTCP
expenditures
The 2018 Cash Adjustment is the projected amount capital expenditure budget
left unspent minus the variance between interfund transfer in revenue budgeted
vs actual amount received. (Because this fund has a sufficient cash balance to
cover projected expenditures, the amount of interfund transfer revenue from
the Sewage Works Operations Fund (641) is $6,355,000 less than budgeted)
Wastewater Treatment Plant
224
City of South Bend, Indiana 2019 Budget
Fund 643 - Sewage Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 39,734 45,976 95,000 42,200 84,000 84,500 85,000 85,500 86,000 (11,000) -12%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In 957,725 516,755 238,226 238,226 - - - - - (238,226) -100%
Total Revenue 997,459 562,731 333,226 280,426 84,000 84,500 85,000 85,500 86,000 (249,226) -75%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out 35,808 45,349 90,000 34,242 84,000 84,500 85,000 85,500 86,000 (6,000) -7%
Total Services & Charges 35,808 45,349 90,000 34,242 84,000 84,500 85,000 85,500 86,000 (6,000) -7%
Capital - - - - - - - - - - -
Total Expenditures 35,808 45,349 90,000 34,242 84,000 84,500 85,000 85,500 86,000 (6,000) -7%
Net Surplus / (Deficit) 961,651 517,382 243,226 246,184 - - - - -
Beginning Cash Balance 3,668,277 4,627,379 5,160,858 5,404,084 5,404,084 5,404,084 5,404,084 5,404,084 Cash Reserve
Cash Adjustments (2,549) 16,097 - - - - - -
Ending Cash Balance 4,627,379 5,160,858 5,404,084 5,404,084 5,404,084 5,404,084 5,404,084 5,404,084
Cash Reserves Target 3,547,044 4,216,895 5,386,928 4,711,030 4,798,098 4,871,299 4,961,079 5,045,553
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
16.67% of annual operating
expenses in Fund 641, net of
transfers
The purpose of this fund is to hold cash reserves equivalent to two months of Sewage Works' budgeted operating expenses (Fund 641). This serves as fiscal protection against the risk of revenue
shortfalls, emergencies, and other economic risks that may impact the Sewage Works' ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (641) will transfer funds to increase
the cash reserves.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (641).
225
City of South Bend, Indiana 2019 Budget
Fund 649 - Sewage Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 37,483 46,510 81,500 18,073 36,000 36,000 36,000 36,000 36,000 (45,500) -56%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In 9,141,954 9,153,570 9,174,029 5,341,221 7,780,676 7,788,015 7,802,089 7,822,319 7,838,133 (1,393,353) -15%
Total Revenue 9,179,437 9,200,080 9,255,529 5,359,293 7,816,676 7,824,015 7,838,089 7,858,319 7,874,133 (1,438,853) -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 6,863,032 6,997,472 7,147,038 - 5,931,732 6,076,557 6,236,519 6,406,619 6,581,863 (1,215,306) -17%
Interest & Fees 2,305,483 2,161,709 2,009,341 1,003,151 1,848,944 1,711,458 1,565,570 1,415,700 1,256,270 (160,397) -8%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 9,168,515 9,159,181 9,156,379 1,003,151 7,780,676 7,788,015 7,802,089 7,822,319 7,838,133 (1,375,703) -15%
Capital - - - - - - - - - - -
Total Expenditures 9,168,515 9,159,181 9,156,379 1,003,151 7,780,676 7,788,015 7,802,089 7,822,319 7,838,133 (1,375,703) -15%
Net Surplus / (Deficit) 10,921 40,899 99,150 4,356,142 36,000 36,000 36,000 36,000 36,000
Beginning Cash Balance 804,674 814,230 857,884 957,034 993,034 1,029,033 1,065,033 1,101,032 Cash Reserve
Cash Adjustments (1,365) 2,755 - - - - - -
Ending Cash Balance 814,230 857,884 957,034 993,034 1,029,033 1,065,033 1,101,032 1,137,032
Cash Reserves Target 814,230 857,884 957,034 993,034 1,029,033 1,065,033 1,101,032 1,137,032
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
This fund is used to pay all debt service obligations for Sewage Works.
This fund receives mandatory transfers from Sewage Works Operating Fund (641) each month to satisfy bond covenants and pay for debt service principal and interest on outstanding debt.
Current debt includes:
- 2009 Sewage Works Revenue Bonds, State Revolving Fund - final payment 12/1/28, (debt schedule #70)
- 2010 Sewage Works Revenue Bonds - final payment 12/1/30, (debt schedule #80)
- 2011 Sewage Works Revenue Bonds - final payment 12/1/31, (debt schedule #93)
- 2012 Sewage Works Revenue Bonds - final payment 12/1/32, (debt schedule #101)
- 2013A Sewage Works Revenue Bonds - final payment 12/1/24 , (debt schedule #105)
- 2015 Sewage Works Refunding Bonds, Refund 2006 & 2007 - final payment 12/1/25, (debt schedule #145)
Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (641).
226
City of South Bend, Indiana 2019 Budget
Fund 653 - Sewage Works Debt Service Reserve
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 6,009 26,716 65,800 21,636 42,000 42,000 42,000 42,000 42,000 (23,800) -36%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 6,009 26,716 65,800 21,636 42,000 42,000 42,000 42,000 42,000 (23,800) -36%
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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - - - - - - - - - -
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)6,009 26,716 65,800 21,636 42,000 42,000 42,000 42,000 42,000
Beginning Cash Balance 4,105,624 4,111,633 4,138,349 4,204,149 4,246,149 4,288,149 4,330,149 4,372,149 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 4,111,633 4,138,349 4,204,149 4,246,149 4,288,149 4,330,149 4,372,149 4,414,149
Cash Reserves Target 4,111,633 4,138,349 4,204,149 4,246,149 4,288,149 4,330,149 4,372,149 4,414,149
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants and Crowe
Horwath
This fund accounts for required debt service reserves as required by bond documents.
This fund receives revenue from interest earned on the fund's cash balance.
The debt service reserve amount is used towards the last debt service payment.
227
City of South Bend, Indiana 2019 Budget
Fund 655 - Project ReLeaf
Fund Type Special Revenue Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 440,649 444,734 439,680 223,196 447,139 451,610 456,126 460,688 465,295 7,459 2%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 7,817 8,114 13,579 6,787 7,350 7,424 7,498 7,573 7,649 (6,229) -46%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 448,466 452,847 453,259 229,983 454,489 459,034 463,624 468,261 472,944 1,230 0%
Expenditures by Type
Personnel
Salaries & Wages 25,816 28,198 47,124 - 72,660 60,060 60,060 60,060 60,060 25,536 54%
Fringe Benefits 1,975 2,157 3,605 - 5,559 4,595 4,595 4,595 4,595 1,954 54%
Total Personnel 27,791 30,355 50,729 - 78,219 64,655 64,655 64,655 64,655 27,490 54%
Supplies 1,754 3,092 4,344 - - - - - - (4,344) -100%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 10,034 10,591 9,606 - - - - - - (9,606) -100%
Other Interfund Allocations 29,940 32,400 31,381 15,696 40,243 40,644 41,052 41,462 41,877 8,862 28%
Debt Service
Principal 69,615 70,659 48,405 24,107 - - - - - (48,405) -100%
Interest & Fees 2,603 1,560 577 384 - - - - - (577) -100%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 5,456 6,245 7,000 3,122 6,500 6,565 6,631 6,697 6,764 (500) -7%
Transfers Out 350,000 350,000 550,000 275,000 550,000 440,000 440,000 440,000 440,000 - 0%
Total Services & Charges 467,649 471,454 646,969 318,308 596,743 487,209 487,683 488,159 488,641 (50,226) -8%
Capital - - - - - - - - - - -
Total Expenditures 497,194 504,901 702,042 318,308 674,962 551,864 552,338 552,814 553,296 (27,080) -4%
Net Surplus / (Deficit) (48,728) (52,054) (248,783) (88,325) (220,473) (92,830) (88,714) (84,553) (80,352)
Beginning Cash Balance 920,836 871,573 822,096 573,313 352,840 260,010 171,296 86,743 Cash Reserve
Cash Adjustments (535) 2,577 - - - - - -
Ending Cash Balance 871,573 822,096 573,313 352,840 260,010 171,296 86,743 6,391
Cash Reserves Target 124,298 126,225 175,511 168,741 137,966 138,085 138,204 138,324
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
In 2019, in an effort to attract candidates who will stay for the entire program, the hourly wage
has been increased from $10.20 per hour to $13.00 per hour with the possibility of a $3.00 an
hour attendance bonus for those employees who work until the last day of the program. The
wage increase and possible bonuses add $27,490 to the program expense.
Currently, the leaf pickup program does not fund itself and the City has been spending down
this fund's cash balance. In 2019, the City will look for ways to better fund this program.
The leaf pickup program is financed by a $0.99 per month charge on residents' utility bills.
There are currently 37,638 customers who pay for this service.
This fund also receives revenue from interest earned on the fund's cash balance.
This fund accounts for the fall and spring leaf collection program.
228
City of South Bend, Indiana 2019 Budget
Fund 661 - 2012 Sewer Bond Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 96,136 19,175 10,000 3,208 - - - - - (10,000) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 96,136 19,175 10,000 3,208 - - - - - (10,000) -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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - 17,500 - - - - - - (17,500) -100%
Total Services & Charges - - 17,500 - - - - - - (17,500) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.9,470,447 1,056,681 - - - - - - - - -
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure 1,649,375 1,206,728 632,186 628,214 - - - - - (632,186) -100%
Total Capital 11,119,822 2,263,409 632,186 628,214 - - - - - (632,186) -100%
Total Expenditures 11,119,822 2,263,409 649,686 628,214 - - - - - (649,686) -100%
Net Surplus / (Deficit)(11,023,686) (2,244,234) (639,686) (625,007) - - - - -
Beginning Cash Balance 13,888,878 2,881,288 643,113 - - - - - Cash Reserve
Cash Adjustments 16,096 6,059 (3,427) - - - - -
Ending Cash Balance 2,881,288 643,113 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Bond fund - spend down to
zero - no reserves required
This fund accounted for the expenditures of the 2012 Sewer Bond proceeds.
Bond proceeds of $25 million were received in 2012. After that, this fund received revenue from interest earned on the fund's cash balance.
The bond proceeds were fully spent as of April 2018.
The 2018 cash adjustment is the remaining interest earnings that need to be transferred to the Sewage Sinking (Debt Service) Fund (649).
229
City of South Bend, Indiana 2019 Budget
Fund 667 - Storm Sewer Fund
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Charges for Services - - - - 1,253,298 1,253,298 1,253,298 1,253,298 1,253,298 1,253,298 -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - - - - 1,253,298 1,253,298 1,253,298 1,253,298 1,253,298 1,253,298 -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - 200,000 200,000 200,000 200,000 200,000 200,000 -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - - - 200,000 200,000 200,000 200,000 200,000 200,000 -
Capital
Infrastructure - - - - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 -
Total Capital - - - - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 -
Total Expenditures - - - - 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 -
Net Surplus / (Deficit)- - - - 53,298 53,298 53,298 53,298 53,298
Beginning Cash Balance - - - - 53,298 106,596 159,894 213,192 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance - - - 53,298 106,596 159,894 213,192 266,490
Cash Reserves Target - - - 300,000 300,000 300,000 300,000 300,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
The Common Council will be asked to establish the fund and fee structure in 2019. The 2019 budget is a contingency in the case that the Council does adopt it.
The storm sewer system consist of sewers, storm inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control facilities designed for
the collection, control, transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to improving drainage, controlling flooding, improving water quality and
implementing regulations.
The proposed fee would be charged to a property based in the potential runoff resulting from a property in a storm event. The proposed fee structure is based on a flat rate of $2/residential
customer/month and a tiered rate for non-residential customer/month depending on the amount of impervious surface.
Actual stormwater needs top around $3,000,000 in areas such as Riverbank Stabilization, downspout disconnection plan, drainage projects, South Bend Dam, Flood Mitigation, Western Avenue Phase
III Storm Sewer, and the Michigan Street Separation. However the proposed area for the 2019 budget are as follow: Professional services used for design and planning $200K, Drainage Improvements of
$350K, South Bend Dam $150K, Flood Mitigation $100K, and Storm Sewer Separations $400K.
What is a storm sewer system?
- The storm sewer system consists of sewers, storm inlets, catch basins, manholes, curbs,
gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control
facilities designed for the collection, control, transport or discharge of stormwater.
What is a storm sewer utility fee?
- A storm sewer utility fee is a fee that produces revenue dedicated to improving drainage,
controlling flooding, improving water quality and implementing regulations. The fee is charged
to a property based on the potential runoff resulting from a property in a storm event.
Why is the fee necessary?
- Aging infrastructure
- Unresolved issues
- Equity
- Funding
- Mandatory
The state of the Infrastructure:
Aging infrastructure is all around us. These buried assets are often forgotten about.
Key Issues:
- Flooding – real, growing and unresolved: alleviate pressure on Sanitary/Combined and add
sewers where non-existant
- Infrastructure – aging, failing
- Quality of life – service values and property values
- Sustainability: green approaches to storm and MS-4 Compliance
How to Fund a Storm Utilty
How was the management and operation of storm sewer funded before the fee?
- Little funding has been available. The funding that has been provided was through Wastewater and
Road funding.
How is the fee calculated?
- The fee structure is based on a flat rate of $2/residential customer/month and a tiered rate for non-
residential customer/month of $4, $8, or $20 depending on the amount of impervious surface.
Are any properties exempt?
- All properties are subject to the storm sewer utility fee, except unimproved lots and the pubic right-of-
way.
Storm Sewer Capital Needs
Professional Services
- Riverbank Stabilization - $200,000
- Downspout Disconnection Plan - $100,000
Capital Improvement Projects
- Drainage Projects - $800,000
- Riverbank Stabilization - $150,000
- South Bend Dam - $500,000
- Flood Mitigation - $500,000
- Western Avenue Phase III Storm Sewer - $400,000
- Michigan Street Separation - $250,000
Operations & Maintenance
- TBD in the future
Total Expenses: $2.9M
230
City of South Bend, Indiana 2019 Budget
Fund 670 - Century Center
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Other Taxes 1,313,450 1,275,000 1,275,000 318,750 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 - 0%
Charges for Services 2,925,028 2,958,959 3,275,485 1,511,445 3,200,730 3,264,745 3,330,039 3,396,640 3,464,573 (74,755) -2%
Interest Earnings - - - - - - - - - - -
Other Income 10,038 1,000 6,629 4,688 12,600 12,852 13,109 13,371 13,639 5,971 90%
Interfund Allocation Reimb - - - - 66,045 67,366 68,713 70,087 71,489 66,045 -
Transfers In - - - - - - - - - - -
Total Revenue 4,248,517 4,234,959 4,557,114 1,834,883 4,554,375 4,619,963 4,686,862 4,755,099 4,824,701 (2,739) 0%
Expenditures by Type
Personnel
Salaries & Wages 1,868,414 1,889,096 1,408,700 897,693 1,475,246 552,553 563,604 574,876 586,374 66,546 5%
Fringe Benefits 364,504 379,916 510,972 206,868 534,662 241,156 245,944 250,828 255,811 23,690 5%
Total Personnel 2,232,918 2,269,012 1,919,672 1,104,561 2,009,908 793,709 809,548 825,704 842,185 90,236 5%
Supplies 663,721 604,641 1,185,301 426,102 1,169,184 78,132 79,694 81,289 82,912 (16,117) -1%
Services & Charges
Professional Services 531,837 530,718 100,000 126,016 86,248 11,628 11,861 12,098 12,340 (13,752) -14%
Printing & Advertising 45,958 40,932 100 11,268 - - - - - (100)-100%
Utilities 284,632 313,607 347,163 152,742 318,444 305,392 311,499 317,731 324,085 (28,719) -8%
Education & Training 3,120 1,851 700 625 - - - - - (700)-100%
Travel 28,116 22,497 - 17,787 2,000 2,040 2,081 2,122 2,165 2,000 -
Repairs & Maintenance 136,578 50,482 91,845 37,941 93,000 94,860 96,757 98,692 100,666 1,155 1%
Other Interfund Allocations 26,783 95,946 - - 162,380 154,395 157,654 157,115 158,393 162,380 -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Insurance 89,337 37,560 89,720 44,791 54,611 - - - - (35,109) -39%
Other Services & Charges 100,730 107,160 540,605 114,750 514,286 2,040 2,081 2,122 2,165 (26,319) -5%
Transfers Out 79,676 82,167 89,174 - 90,752 93,939 97,217 100,688 104,254 1,578 2%
Total Services & Charges 1,326,767 1,282,920 1,259,307 505,922 1,321,721 664,294 679,150 690,568 704,068 62,414 5%
Capital --192,834 ------(192,834) -100%
Total Expenditures 4,223,406 4,156,573 4,557,114 2,036,584 4,500,813 1,536,135 1,568,392 1,597,561 1,629,165 (56,301) -1%
Net Surplus / (Deficit) 25,111 78,386 -(201,701) 53,562 3,083,828 3,118,470 3,157,538 3,195,536
Beginning Cash Balance 1,096,892 1,380,151 1,354,272 1,354,272 1,407,834 4,491,662 7,610,131 10,767,669 Cash Reserve
Cash Adjustments 258,148 (104,265) - - - - - -
Ending Cash Balance 1,380,151 1,354,272 1,354,272 1,407,834 4,491,662 7,610,131 10,767,669 13,963,205
Cash Reserves Target 1,055,852 1,039,143 1,139,279 1,125,203 384,034 392,098 399,390 407,291
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Beer Fest Bridal Expo
This fund accounts for the operating costs of Century Center, the City's convention center.
This fund receives Hotel/Motel tax and collects revenue for charges for services such as facility rent, catering, parking etc.
25% of Annual expenditures
In 2018, a new food & beverage management contract was signed with SMG (a company that specializes in venue management) - as a result, a portion of the staff were transferred to the City. Charges for
Services is expected to increase over the years as new business is generated by the two new hotels that opened in downtown South Bend in 2018.
231
City of South Bend, Indiana 2019 Budget
Fund 671 - Century Center Capital
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Other Taxes - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Interest Earnings 932 866 1,700 427 900 900 900 900 900 (800)-47%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 932 866 1,700 427 900 900 900 900 900 (800)-47%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies 9,181 --------- -
Services & Charges
Professional Services - 1,500 4,800 4,800 - - - - - (4,800) -100%
Repairs & Maintenance - -- - - - - - - - -
Other Services & Charges - -- - - - - - - - -
Transfers Out - -- - - - - - - - -
Total Services & Charges -1,500 4,800 4,800 -----(4,800) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.6,771 - 5,200 1,725 - - - - - (5,200) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment 121,066 - 10,000 3,491 20,000 20,000 20,000 20,000 20,000 10,000 100%
Total Capital 127,837 -15,200 5,216 20,000 20,000 20,000 20,000 20,000 4,800 32%
Total Expenditures 137,018 1,500 20,000 10,016 20,000 20,000 20,000 20,000 20,000 -0%
Net Surplus / (Deficit)(136,086) (634)(18,300)(9,589) (19,100) (19,100) (19,100) (19,100) (19,100)
Beginning Cash Balance 1,002,072 865,986 865,353 847,053 827,953 808,853 789,753 770,653 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance 865,986 865,353 847,053 827,953 808,853 789,753 770,653 751,553
Cash Reserves Target 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
$800,000 Minimum per
Board of Managers
This fund was established in 2012 to account for capital expenditures at Century Center. The funds are accounted for in a separate capital bank account. The fund received a capital contribution of
$575,000 during 2013 that has been used to pay for capital improvements at the Century Center.
This fund receives revenue from interest earned on the fund's cash balance.
The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid directly from the
County budget and do not pass through the City's accounting system; therefore, these expenditures do not appear in the City's budget. For 2019, the Century Center is requesting $1.26 million for capital
expenditures to be paid by the Hotel/Motel Tax Board. This request is subject to St Joseph County appropriation.
$20,000 is budgeted from the Century Center's own capital funds to cover any smaller capital needs not covered by the Hotel/Motel Tax Board.
Bendix Theatre & Recital Hall Reception in Great Hall
232
City of South Bend, Indiana 2019 Budget
Fund 672 - Century Center Energy Conservation Debt Svc
Fund Type Enterprise Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes - - 221,437 221,437 221,437 221,437 221,437 221,437 221,437 - 0%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 163,588 110,958 110,119 55,093 103,275 95,760 88,097 80,282 72,308 (6,844) -6%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In 79,676 82,167 89,175 - 90,752 93,939 97,217 100,688 104,254 1,577 2%
Total Revenue 243,264 193,125 420,731 276,530 415,464 411,136 406,751 402,407 397,999 (5,267) -1%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 111 - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal 22,585 46,606 162,702 24,021 280,090 285,614 291,274 297,175 303,221 117,388 72%
Interest & Fees 213,547 144,691 144,035 71,727 136,334 125,482 115,437 105,192 94,738 (7,701) -5%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 236,243 191,297 306,737 95,748 416,424 411,096 406,711 402,367 397,959 109,687 36%
Capital - - - - - - - - - - -
Total Expenditures 236,243 191,297 306,737 95,748 416,424 411,096 406,711 402,367 397,959 109,687 36%
Net Surplus / (Deficit) 7,021 1,829 113,994 180,782 (960) 40 40 40 40
Beginning Cash Balance 50,032 57,152 58,882 172,876 171,916 171,956 171,996 172,036 Cash Reserve
Cash Adjustments 99 (99) - - - - - -
Ending Cash Balance 57,152 58,882 172,876 171,916 171,956 171,996 172,036 172,076
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
Hotel/motel tax revenue of $221,437 has been pledged by the Saint Joseph
County Hotel/Motel Tax Board starting in 2018. The principal on the bonds
increased accordingly during 2018.
This fund receives revenue in the following ways: a pledge of hotel/motel tax
revenue from Saint Joseph County in the amount of $221,437 per year starting
in 2018; an operating transfer from Century Center; and a federally-subsidized
interest rebate of approximately 80% of interest paid.
This fund was established in 2015 to account for debt service payments of the
2015 Century Center Energy Conservation bonds. The bond proceeds were
used to make improvements at the Century Center including a new solar panel
roof and other energy efficiency projects. The bonds will be paid off over a 15
year period and the final payment is due on May 1, 2031.
Century Center Solar Panel Roof
233
City of South Bend, Indiana 2019 Budget
Fund 677 - Football Hall of Fame Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 4,607 4,383 7,500 3,542 - - - - - (7,500) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 48,709 - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 53,316 4,383 7,500 3,542 - - - - - (7,500) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - 3,660 - - - - - - (3,660) -100%
Printing & Advertising - - - - - - - - - - -
Utilities 36,118 35,804 40,900 23,793 - - - - - (40,900) -100%
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance 18,838 16,404 84,667 376 - - - - - (84,667) -100%
Other Interfund Allocations 5,796 - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges 60,752 52,208 129,227 24,168 - - - - - (129,227) -100%
Capital - - - - - - - - - - -
Total Expenditures 60,752 52,208 129,227 24,168 - - - - - (129,227) -100%
Net Surplus / (Deficit)(7,437) (47,825) (121,727) (20,626) - - - - -
Beginning Cash Balance 502,111 494,570 448,306 326,579 - - - - Cash Reserve
Cash Adjustments (105) 1,561 - (326,579) - - - -
Ending Cash Balance 494,570 448,306 326,579 - - - - -
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 was established to provide capital repairs and improvements at the former College Football Hall of Fame building.
The fund received distributions from the PSDA Tax Fund (377) through 2010. Currently, this fund only receives revenue from interest earned on the fund's cash balance.
The College Football Hall of Fame ceased operations in South Bend at the end of 2012 and the building has been vacant since.
After years of trying to lease it or sell it, the City was finally able to strike a deal. The South Bend Redevelopment Commission amended an agreement in July 2018, selling the building for $525,000 to a
subsidiary of JSK Development, the group that owns the new downtown Courtyard by Marriott hotel located right next to the building.
2018 expenditures were for the utilities and maintenance of the building until the time it was sold.
In 2019, the remaining fund balance will be transferred to the EDIT Fund (408) to reimburse EDIT for the interfund transfers it made to help pay for the debt service payments for the Hall of Fame
bonds.
234
City of South Bend, Indiana 2019 Budget
Fund 701 - Fire Pension
Fund Type Trust Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Property Taxes - - - - - - - - - - -
Local Income Taxes - - - - - - - - - - -
Other Taxes 4,866,271 4,920,712 5,212,638 2,239,434 5,212,638 4,900,000 5,100,000 5,000,000 5,000,000 - 0%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 2,858 3,161 6,500 2,060 4,500 4,500 4,500 4,500 4,500 (2,000) -31%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 6,279 1,889 7,346 5,414 - - - - - (7,346) -100%
Transfers In - - - - - - - - - - -
Total Revenue 4,875,408 4,925,762 5,226,484 2,246,908 5,217,138 4,904,500 5,104,500 5,004,500 5,004,500 (9,346) 0%
Expenditures by Type
Personnel
Salaries & Wages 5,175,989 4,625,409 5,105,307 2,404,160 5,105,307 4,941,392 5,108,392 5,023,392 5,011,392 - 0%
Fringe Benefits - - - - - - - - - - -
Total Personnel 5,175,989 4,625,409 5,105,307 2,404,160 5,105,307 4,941,392 5,108,392 5,023,392 5,011,392 -0%
Supplies 27 10 200 67 300 300 300 300 300 100 50%
Services & Charges
Professional Services 3,000 3,000 5,000 3,202 5,000 5,000 5,000 5,000 5,000 - 0%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - 350 - 350 350 350 350 350 - 0%
Repairs & Maintenance - - 100 - - - - - - (100)-100%
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 1,125 887 1,500 522 1,500 1,500 1,500 1,500 1,500 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 4,125 3,887 6,950 3,724 6,850 6,850 6,850 6,850 6,850 (100) -1%
Capital ---------- -
Total Expenditures 5,180,140 4,629,305 5,112,457 2,407,951 5,112,457 4,948,542 5,115,542 5,030,542 5,018,542 -0%
Net Surplus / (Deficit) (304,732) 296,457 114,027 (161,043) 104,681 (44,042) (11,042) (26,042) (14,042)
Beginning Cash Balance 471,586 167,278 464,746 578,773 683,454 639,412 628,370 602,328 Cash Reserve
Cash Adjustments 424 1,011 - - - - - -
Ending Cash Balance 167,278 464,746 578,773 683,454 639,412 628,370 602,328 588,286
Cash Reserves Target 518,014 462,931 511,246 511,246 494,854 511,554 503,054 501,854
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
10% of Annual expenditures
This fund accounts for the operation of a pension plan for former Fire Department employees and receives reimbursement from the State of Indiana. Retiree health insurance payments are not paid
through this fund; this cost is not reimbursed by the state. Retiree health payments are paid through the regular Fire Department budget.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance
when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
For the year 2019, there are no scheduled DROP (deferred retirement option plan) payments.
235
City of South Bend, Indiana 2019 Budget
Fund 702 - Police Pension
Fund Type Trust 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 5,991,750 6,204,179 6,223,858 3,113,529 6,347,700 6,347,700 6,347,700 6,347,700 6,347,700 123,842 2%
Grants/Intergovernmental - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 6,695 6,279 12,500 3,974 4,500 4,500 4,500 4,500 4,500 (8,000) -64%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 14,482 14,811 10,328 882 8,000 8,000 8,000 8,000 8,000 (2,328) -23%
Transfers In - - - - - - - - - - -
Total Revenue 6,012,927 6,225,269 6,246,686 3,118,384 6,360,200 6,360,200 6,360,200 6,360,200 6,360,200 113,514 2%
Expenditures by Type
Personnel
Salaries & Wages 6,142,120 6,128,167 6,571,535 3,146,030 6,343,985 6,343,985 6,343,985 6,343,985 6,343,985 (227,550) -3%
Fringe Benefits 231,533 683 3,717 261 3,717 3,717 3,717 3,717 3,717 - 0%
Total Personnel 6,373,654 6,128,850 6,575,252 3,146,291 6,347,702 6,347,702 6,347,702 6,347,702 6,347,702 (227,550) -3%
Supplies 67 -800 -800 800 800 800 800 -0%
Services & Charges
Professional Services 3,000 3,000 5,500 3,200 5,500 5,500 5,500 5,500 5,500 - 0%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - 500 - 500 500 500 500 500 - 0%
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 1,073 973 1,400 451 1,400 1,400 1,400 1,400 1,400 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 4,073 3,973 7,400 3,651 7,400 7,400 7,400 7,400 7,400 -0%
Capital ---------- -
Total Expenditures 6,377,793 6,132,823 6,583,452 3,149,943 6,355,902 6,355,902 6,355,902 6,355,902 6,355,902 (227,550) -3%
Net Surplus / (Deficit) (364,866) 92,446 (336,766) (31,558) 4,298 4,298 4,298 4,298 4,298
Beginning Cash Balance 1,155,658 791,162 886,366 549,600 553,898 558,196 562,494 566,792 Cash Reserve
Cash Adjustments 369 2,758 - - - - - -
Ending Cash Balance 791,162 886,366 549,600 553,898 558,196 562,494 566,792 571,090
Cash Reserves Target 637,779 613,282 658,345 635,590 635,590 635,590 635,590 635,590
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
10% of Annual expenditures
This fund accounts for the operation of a pension plan for former Police Department employees and receives reimbursement from the State of Indiana. Retiree health insurance was paid from this fund
through 2016; that cost was not reimbursed by the state and was transferred to the regular Police Department budget.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance
when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Retiree health insurance was paid from this fund through 2016; that cost was not reimbursed by the state and was transferred to the regular
Police Department budget.
236
City of South Bend, Indiana 2019 Budget
Fund 705 - Police K-9 Unit
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 33 26 50 23 20 20 20 20 20 (30) -60%
Debt Proceeds - - - - - - - - - - -
Donations - - 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0%
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 33 26 2,050 23 2,020 2,020 2,020 2,020 2,020 (30)-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 - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 1,044 - 2,020 - 2,020 2,020 2,020 2,020 2,020 - 0%
Transfers Out - - - - - - - - - - -
Total Services & Charges 1,044 -2,020 -2,020 2,020 2,020 2,020 2,020 -0%
Capital ---------- -
Total Expenditures 1,044 -2,020 -2,020 2,020 2,020 2,020 2,020 -0%
Net Surplus / (Deficit)(1,011) 26 30 23 -----
Beginning Cash Balance 3,863 2,853 2,889 2,919 2,919 2,919 2,919 2,919 Cash Reserve
Cash Adjustments 1 9 - - - - - -
Ending Cash Balance 2,853 2,889 2,919 2,919 2,919 2,919 2,919 2,919
Cash Reserves Target 261 - 505 505 505 505 505 505
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to account for donations for the Police K-9 unit and track expenditures of those funds.
This funds receives donations for the Police K-9 unit. This fund also receives revenue from interest earned on the fund's cash
balance.
The donations are to be spent on supplies or services directly related to the Police K-9 unit. In recent years, this fund has not
been used so the cash balance is growing.
237
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 Adopted 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 49,659 80,179 210,000 88,667 100,000 100,000 100,000 100,000 100,000 (110,000) -52%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income 18,142,548 17,857,771 18,889,300 9,121,428 12,536,190 16,571,670 16,619,443 16,668,172 16,717,876 (6,353,110) -34%
Transfers In - - - - - - - - - - -
Total Revenue 18,192,207 17,937,949 19,099,300 9,210,094 12,636,190 16,671,670 16,719,443 16,768,172 16,817,876 (6,463,110) -34%
Expenditures by Dept
Employee Benefits 14,598,678 13,663,858 16,965,518 6,914,231 15,442,400 15,745,792 16,055,251 16,370,901 16,692,863 (1,523,118) -9%
Employee Wellness Clinic 1,231,781 1,084,223 1,180,000 540,023 1,180,000 1,200,720 1,221,854 1,243,411 1,265,399 - 0%
Total Expenditures 15,830,459 14,748,082 18,145,518 7,454,253 16,622,400 16,946,512 17,277,105 17,614,312 17,958,262 (1,523,118) -8%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies 61,086 116,001 133,000 32,031 146,100 146,100 146,100 146,100 146,100 13,100 10%
Services & Charges
Professional Services 1,363,248 1,152,896 1,389,000 660,122 1,276,000 1,296,720 1,317,854 1,339,411 1,361,399 (113,000) -8%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training 349 - - - - - - - - - -
Travel 422 - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Insurance 14,399,306 13,474,879 16,201,194 6,761,425 15,169,600 15,472,992 15,782,451 16,098,101 16,420,063 (1,031,594) -6%
Other Services & Charges 6,048 4,306 8,610 675 30,700 30,700 30,700 30,700 30,700 22,090 257%
Transfers Out - - 413,714 - - - - - - (413,714) -100%
Total Services & Charges 15,769,373 14,632,081 18,012,518 7,422,222 16,476,300 16,800,412 17,131,005 17,468,212 17,812,162 (1,536,218) -9%
Capital ---------- -
Total Expenditures 15,830,459 14,748,082 18,145,518 7,454,253 16,622,400 16,946,512 17,277,105 17,614,312 17,958,262 (1,523,118) -8%
Net Surplus / (Deficit) 2,361,748 3,189,867 953,782 1,755,841 (3,986,210) (274,842) (557,662) (846,140) (1,140,386)
Beginning Cash Balance 4,362,460 6,719,046 9,935,961 10,889,743 6,903,533 6,628,691 6,071,029 5,224,889 Cash Reserve
Cash Adjustments (5,162) 27,047 - - - - - -
Ending Cash Balance 6,719,046 9,935,961 10,889,743 6,903,533 6,628,691 6,071,029 5,224,889 4,084,503
Cash Reserves Target 3,957,615 3,687,020 4,536,380 4,155,600 4,236,628 4,319,276 4,403,578 4,489,566
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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 Controller's office on an annual basis, as well as from employee and public safety retiree health insurance premiums.
This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc.
238
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 Adopted 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 3,800 1,789 2,000 2,000 2,000 2,000 2,000 (1,800) -47%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 91,706 2,413 3,800 1,789 2,000 160,808 163,984 167,224 170,528 (1,800) -47%
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) (76,200) (16,369) (68,000) 90,808 93,984 97,224 100,528
Beginning Cash Balance 268,873 286,049 225,977 149,777 81,777 172,585 266,569 363,793 Cash Reserve
Cash Adjustments (93) 852 - - - - - -
Ending Cash Balance 286,049 225,977 149,777 81,777 172,585 266,569 363,793 464,321
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 for all departments are paid through this
fund.
Typically, this fund charges an allocation of 0.25% of payroll to 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.
The City tracks unemployment compensation claims paid and against the cash reserve balance. The allocation is forecasted to be reinstated in 2020; however, the City will continue to review whether or
not the allocation needs to be brought back in 2020.
239
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 Adopted 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 - - 170,000 83,852 173,346 176,813 180,349 183,956 187,635 3,346 2%
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings - - 420 82 100 100 100 100 100 (320)-76%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue --170,420 83,934 173,446 176,913 180,449 184,056 187,735 3,026 2%
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 - - - - - - - - - - -
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)--14,726 37,692 17,752 21,219 24,755 28,362 32,041
Beginning Cash Balance - - - 14,726 32,478 53,697 78,452 106,814 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance --14,726 32,478 53,697 78,452 106,814 138,855
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
The program was well-received in 2018 and many employees took advantage of the benefit. The City plans to continue this program.
Beginning in 2018, the City offers 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.
240
City of South Bend, Indiana 2019 Budget
Fund 730 - City Cemetery
Fund Type Trust Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 261 266 500 229 250 - - - - (250)-50%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue 261 266 500 229 250 ----(250)-50%
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 - - - - - - - - - - -
Other Services & Charges - 599 25,000 - - - - - - (25,000) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges -599 25,000 ------(25,000) -100%
Capital ---------- -
Total Expenditures -599 25,000 ------(25,000) -100%
Net Surplus / (Deficit)261 (333)(24,500) 229 250 ----
Beginning Cash Balance 28,498 28,752 28,513 4,013 4,263 4,263 4,263 4,263 Cash Reserve
Cash Adjustments (7) 95 - - - - - -
Ending Cash Balance 28,752 28,513 4,013 4,263 4,263 4,263 4,263 4,263
Cash Reserves Target - 150 6,250 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This trust fund is designated for expenses specifically for the City Cemetery.
There are no budgeted expenditures at this time.
Revenue was originally derived from the sale of cemetery plots and burial
expenses. There are few sites available for sale and most plots are occupied,
resulting in little burial activity. Currently, this fund only receives revenue from
interest earned on the fund's cash balance.
241
City of South Bend, Indiana 2019 Budget
Fund 731 - Bowman Cemetery
Fund Type Trust Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - 455,518 - - - - - - (455,518) -100%
Transfers In - - - - - - - - - - -
Total Revenue --455,518 ------(455,518) -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 - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges ---------- -
Capital ---------- -
Total Expenditures ---------- -
Net Surplus / (Deficit)--455,518 ------
Beginning Cash Balance - - - 455,518 455,518 455,518 455,518 455,518 Cash Reserve
Cash Adjustments - - - - - - - -
Ending Cash Balance --455,518 455,518 455,518 455,518 455,518 455,518
Cash Reserves Target - - 400,000 400,000 400,000 400,000 400,000 400,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
$400,000 minimum
In 2018, the trust administered by Key Bank for the maintenance of the Bowman Cemetery was terminated. The funds held in the trust were transferred to the City for the City’s ongoing responsibility to
care for the Bowman Cemetery in perpetuity according to Indiana law. Fund 731 was established by Ordinance No. 10638-18, dated December 10, 2018 to account for the transferred funds and to
budget for the expenses the City will incur in maintaining the Bowman Cemetery.
Expenses will be for maintaining the Bowman Cemetery. There are no
expenditures budgeted for 2019 since the fund was established after the 2019
budget was passed.
Currently, this fund only receives revenue from interest earned on the fund's
cash balance.
242
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 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings - 7,227 31,000 2,933 3,000 3,000 3,000 3,000 3,000 (28,000) -90%
Debt 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%
Other Income - -- - - - - - - - -
Transfers In - -101,776 101,776 - - - - - (101,776) -100%
Total Revenue -4,555,727 10,849,960 6,220,143 2,037,625 1,716,480 2,154,400 2,208,510 2,013,805 (8,812,335) -81%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel ---------- -
Supplies ---------- -
Services & Charges
Professional Services - - - - - - - - - - -
Debt Service
Principal - 186 - - - - - - - - -
Interest & Fees - -5,000 - - - - - - (5,000) -100%
Other Services & Charges - -217,125 - - - - - - (217,125) -100%
Transfers Out - -219,861 161,154 - - - - - (219,861) -100%
Total Services & Charges -186 441,986 161,154 -----(441,986) -100%
Capital
Motor Equipment - 2,810,692 6,883,089 1,463,836 2,034,625 1,713,480 2,151,400 1,205,510 2,010,805 (4,848,464) -70%
Machinery & Equipment - 853,051 2,194,304 473,351 - - - 1,000,000 - (2,194,304) -100%
Water Meters - 471,068 604,087 219,388 - - - -- (604,087) -100%
Total Capital -4,134,811 9,681,480 2,156,575 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (7,646,855) -79%
Total Expenditures -4,134,997 10,123,466 2,317,729 2,034,625 1,713,480 2,151,400 2,205,510 2,010,805 (8,088,841) -80%
Net Surplus / (Deficit)-420,730 726,494 3,902,414 3,000 3,000 3,000 3,000 3,000
Beginning Cash Balance - - 3,598,717 4,325,211 4,328,211 4,331,211 4,334,211 4,337,211 Cash Reserve
Cash Adjustments - 3,177,987 - - - - -
Ending Cash Balance -3,598,717 4,325,211 4,328,211 4,331,211 4,334,211 4,337,211 4,340,211
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.
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.
The City lease purchases 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.
Solid Waste Trash Truck South Bend Police Car
243
City of South Bend, Indiana 2019 Budget
Fund 751 - 2015 Parks Bond Capital
Fund Type 2015 Parks Bond Capital Control Capital Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - 6,700 4,900 2,287 - - - - - (4,900) -100%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - 6,700 4,900 2,287 - - - - - (4,900) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - 61,848 59,000 - - - - - - (59,000) -100%
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - 68,265 - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Other Services & Charges - 23,581 322,663 80,733 - - - - - (322,663) -100%
Transfers Out - - - - - - - - - - -
Total Services & Charges - 91,846 322,663 80,733 - - - - - (322,663) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - 202,758 - - - - - - - - -
Bldgs & Bldg Improve.- 650,423 2,696,181 1,492,466 - - - - - (2,696,181) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - 65,800 58,686 3,619 - - - - - (58,686) -100%
Infrastructure - - - - - - - - - - -
Total Capital - 918,981 2,754,867 1,496,085 - - - - - (2,754,867) -100%
Total Expenditures - 1,072,675 3,136,530 1,576,818 - - - - - (3,136,530) -100%
Net Surplus / (Deficit)- (1,065,975) (3,131,630) (1,574,532) - - - - -
Beginning Cash Balance - - 3,271,224 139,594 - - - - Cash Reserve
Cash Adjustments - 4,337,199 - (139,594) - - - -
Ending Cash Balance - 3,271,224 139,594 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Bond capital fund - spend
down to zero
This fund is used to account for the bond proceeds and expenditures of the 2015 Parks/EDIT bond that is accounted for by US Bank in trustee accounts. Bond proceeds are spent on parks projects and
capital. The City submits pay requests for costs incurred under the bond to US Bank. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system.
The original bond was issued in 2015 for $5,605,000. Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
Major projects include:
- Renovation of the Charles Black Recreation Center
- Upgrade of the Martin Luther King Recreation Center HVAC system
Minor projects include:
- Niles Avenue Dog Park
- Rum Village Dog Park
- Experience Lodge
- Fremont Park splash pad
- Potawatomi Park splash pad
- Replacement of various park equipment and other improvements to parks
Artistic Rendering of the Renovated Charles Black Recreation Center
244
City of South Bend, Indiana 2019 Budget
Fund 752 - South Bend Redevelopment Authority
Fund Type Debt Service Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - 3,871 5,500 2,755 2,700 - - - - (2,800) -51%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - 3,887,000 3,364,500 1,680,500 2,869,500 2,870,500 2,866,000 2,865,000 2,868,500 (495,000) -15%
Total Revenue - 3,890,871 3,370,000 1,683,255 2,872,200 2,870,500 2,866,000 2,865,000 2,868,500 (497,800) -15%
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 - 2,605,000 1,915,000 1,230,000 1,725,000 1,790,000 1,850,000 1,925,000 2,015,000 (190,000) -10%
Interest & Fees - 1,261,169 1,191,029 603,859 1,136,269 1,072,613 1,005,669 931,281 840,681 (54,760) -5%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - 735,240 324,221 324,220 - - - - - (324,221) -100%
Total Services & Charges - 4,601,409 3,430,250 2,158,080 2,861,269 2,862,613 2,855,669 2,856,281 2,855,681 (568,981) -17%
Capital - - - - - - - - - - -
Total Expenditures - 4,601,409 3,430,250 2,158,080 2,861,269 2,862,613 2,855,669 2,856,281 2,855,681 (568,981) -17%
Net Surplus / (Deficit)- (710,538) (60,250) (474,825) 10,931 7,887 10,331 8,719 12,819
Beginning Cash Balance - - 522,232 461,982 472,913 480,800 491,131 499,850 Cash Reserve
Cash Adjustments - 1,232,769 - - - - - -
Ending Cash Balance - 522,232 461,982 472,913 480,800 491,131 499,850 512,669
Cash Reserves Target - 522,232 461,982 472,913 480,800 491,131 499,850 512,669
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
The South Bend Redevelopment Authority Fund records debt service payments received from the City that are passed through to the paying agent bank and the bondholders per bond agreements. The
South Bend Redevelopment Authority is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR). This fund was established in 2017 to integrate this activity into the
City's formal accounting system.
The South Bend Redevelopment Authority receives debt service payments from the City (recorded as interfund transfers) 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.
This fund accounts for the bi-annual debt service principal and interest payments of Redevelopment Authority debt. Current debt includes:
- 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (324), final payment 5/1/26, (debt schedule #62)
- 2015 Eddy Street Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (436), final payment 2/15/33, (debt schedule #54)
2017
The 2009 Morris PAC Refunding Bonds (debt schedule #11) were paid off February 2017.
2018
The 2001/2011 Century Center Refunding Bonds (debt schedule #7) were paid off. The final payment was 2/1/18. The remaining cash balance at the trustee bank ($324,170.83) was deposited into COIT
Fund (404).
The 2008/2015 Eddy Street Commons Refunding Bonds (debt schedule #54) were paid off early. The final payment was 2/15/18. The remaining cash balance at the trustee bank ($60.85) was deposited
into the River East Residential TIF Fund (436).
245
City of South Bend, Indiana 2019 Budget
Fund 753 - Smart Streets Bond Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings - 5,075 1,500 890 - - - - - (1,500) -100%
Debt Proceeds - - - - - - - - - - -
Other Income - 63,579 - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - 68,655 1,500 890 - - - - - (1,500) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - 1,500 1,500 - - - - - - (1,500) -100%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - 1,500 1,500 - - - - - - (1,500) -100%
Capital
Land Improvements - 4,956,452 2,100,000 851,610 - - - - - (2,100,000) -100%
Infrastructure - - - - - - - - - - -
Total Capital - 4,956,452 2,100,000 851,610 - - - - - (2,100,000) -100%
Total Expenditures - 4,957,952 2,101,500 851,610 - - - - - (2,101,500) -100%
Net Surplus / (Deficit)- (4,889,297) (2,100,000) (850,720) - - - - -
Beginning Cash Balance - - 1,040,156 - - - - - Cash Reserve
Cash Adjustments - 5,929,453 1,059,844 - - - - -
Ending Cash Balance - 1,040,156 - - - - - -
Cash Reserves Target - 1,040,156 - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
This fund accounts for the remaining expenditures of the bond proceeds from the $25 million Smart Streets Bond issued in 2015 (expected to pay off January 2037). The bond proceeds are held by a
trustee bank. This fund was established in 2017 to integrate this trustee account into the City's formal accounting system.
Initial revenues were bond proceeds from the $25 million Smart Streets Bond issued in 2015. Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
The bond was secured to change 1-way streets to 2-way--primarily Main, Michigan and St. Joseph streets. This project includes elements of complete streets concepts to encourage walkability, bike riding,
as well as easier driving throughout downtown and entryway streets. Spending down bond proceeds until exhausted. Expect final project payments to be made in 2018, thus exhausting the funds. Bond
principal and interest payments are tracked in the Smart Streets Debt Service Reserve Fund (756).
Michigan and Bartlett Street Roundabout Michigan Street Two-way Conversion
246
City of South Bend, Indiana 2019 Budget
Fund 754 - Industrial Revolving Fund
Fund Type Redevelopment Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - 151,924 212,000 73,523 183,000 183,000 183,000 183,000 183,000 (29,000) -14%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - 17,299 30,750 11,756 27,000 27,000 27,000 27,000 27,000 (3,750) -12%
Transfers In - - - - - - - - - - -
Total Revenue - 169,223 242,750 85,279 210,000 210,000 210,000 210,000 210,000 (32,750) -13%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - 100,828 142,000 34,072 45,000 45,000 45,000 45,000 45,000 (97,000) -68%
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - 12,374 15,000 4,254 112,000 112,000 112,000 112,000 112,000 97,000 647%
Transfers Out - - - - - - - - - - -
Total Services & Charges - 113,202 157,000 38,326 157,000 157,000 157,000 157,000 157,000 - 0%
Capital - - - - - - - - - - -
Total Expenditures - 113,202 157,000 38,326 157,000 157,000 157,000 157,000 157,000 - 0%
Net Surplus / (Deficit)- 56,021 85,750 46,953 53,000 53,000 53,000 53,000 53,000
Beginning Cash Balance - - 2,917,106 3,002,856 3,055,856 3,108,856 3,161,856 3,214,856 Cash Reserve
Cash Adjustments - 2,861,085 - - - - - -
Ending Cash Balance - 2,917,106 3,002,856 3,055,856 3,108,856 3,161,856 3,214,856 3,267,856
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No City reserve requirement;
there are program
requirements
The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department for administrative
services. The fund is reported in the City's Comprehensive Annual Financial Report (CAFR) and was integrated into the City's formal accounting system during 2017. A City cash reserve target has not
been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances that must be maintained.
This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
Expenditures are for legal services and administrative & program fees.
247
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 Adopted 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 10,400 3,219 1,000 1,000 1,000 1,000 1,000 (9,400) -90%
Debt Proceeds - - - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - 2,650,500 2,646,000 1,323,750 2,635,750 2,633,085 2,310,105 1,956,780 1,183,605 (10,250) 0%
Total Revenue - 2,653,662 2,656,400 1,326,969 2,636,750 2,634,085 2,311,105 1,957,780 1,184,605 (19,650) -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 - 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 - - - - - - - - - - -
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 20,375 (107,162) 2,000 5,000 4,400 2,000 2,000
Beginning Cash Balance - - 771,586 791,961 793,961 798,961 803,361 805,361 Cash Reserve
Cash Adjustments - 762,089 - - - - - -
Ending Cash Balance - 771,586 791,961 793,961 798,961 803,361 805,361 807,361
Cash Reserves Target - 771,586 791,961 793,961 798,961 803,361 805,361 807,361
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 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.
The fund accounts for the debt service payments for Building Corporation bonds.
Current debt includes:
- 2010 Public Works Service Center Refunding Bonds, Refunding 2001 - final payment 2/1/21, (debt schedule #36)
- 2012 Fire Station/Police Department Renovations Refunding Bonds, Refunding 2003 - final payment 2/1/23, (debt schedule #39)
- 2013 EMS/Fire Station/Tower Bonds - final payment 2/1/33, (debt schedule #116)
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City of South Bend, Indiana 2019 Budget
Fund 756 - Smart Streets Debt Service Reserve
Fund Type Debt Service Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2020 2021 2022 2023 2018-2019 Change
Revenue
Interest Earnings - 3,274 4,600 1,568 2,500 2,500 2,500 2,500 2,500 (2,100) -46%
Debt Proceeds - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - 856,500 1,714,000 856,500 1,715,500 1,716,500 1,716,500 1,715,000 1,713,000 1,500 0%
Total Revenue - 859,774 1,718,600 858,068 1,718,000 1,719,000 1,719,000 1,717,500 1,715,500 (600) 0%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Debt Service
Principal - 460,000 940,000 465,000 970,000 1,000,000 1,030,000 1,060,000 1,090,000 30,000 3%
Interest & Fees - 789,569 770,444 389,534 741,369 712,044 681,819 650,694 618,669 (29,075) -4%
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - 1,249,569 1,710,444 854,534 1,711,369 1,712,044 1,711,819 1,710,694 1,708,669 925 0%
Capital - - - - - - - - - - -
Total Expenditures - 1,249,569 1,710,444 854,534 1,711,369 1,712,044 1,711,819 1,710,694 1,708,669 925 0%
Net Surplus / (Deficit) - (389,795) 8,156 3,533 6,631 6,956 7,181 6,806 6,831
Beginning Cash Balance - - 1,718,645 1,726,801 1,733,432 1,740,388 1,747,569 1,754,375 Cash Reserve
Cash Adjustments - 2,108,440 - - - - - -
Ending Cash Balance - 1,718,645 1,726,801 1,733,432 1,740,388 1,747,569 1,754,375 1,761,206
Cash Reserves Target - 1,718,645 1,726,801 1,733,432 1,740,388 1,747,569 1,754,375 1,761,206
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
The Smart Streets Debt Service Reserve Fund accounts for debt service reserve on the 2015 Smart Streets bond that had a par amount of $25 million. 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 trustee bank receives debt service payments from the City and passes them through to the bondholders. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
The River West TIF Fund (324) transfers money into this fund semi-annualy to cover debt service payments. The final payment is due February 1, 2037 (debt schedule #135). The debt service reserve
amount will be used towards the last debt service payment. Capital expenditures of this bond are tracked in the Smart Streets Bond Capital Fund (753).
Smarts Streets One-way to Two-way Conversion Completed in front of South Bend Art Museum & Century Center
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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 Adopted 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 2,800 900 1,000 1,000 900 800 800 (1,800) -64%
Debt 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 - 386,307 381,907 157,372 380,431 378,756 376,906 374,906 372,781 (1,476) 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 - - - - - - - - - - -
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) 1,800 (32,969) (3,301) (3,375) 1,525 1,349 (3,800)
Beginning Cash Balance - - 557,768 559,568 556,267 552,893 554,418 555,767 Cash Reserve
Cash Adjustments - 561,943 - - - - - -
Ending Cash Balance - 557,768 559,568 556,267 552,893 554,418 555,767 551,968
Cash Reserves Target - 557,768 559,568 556,267 552,893 554,418 555,767 551,968
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. The
debt service reserve will be used towards the last debt service payment.
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.
This fund receives monthly lease rental payments from the EDIT Fund (408). This fund also receives revenue from interest earned on the cash balance at the trustee bank.
The semi-annual debt service 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
EDIT Fund (408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. Capital expenditures of this bond are tracked in the 2015 Parks Bond
Fund (751).
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City of South Bend, Indiana 2019 Budget
Fund 759 - Eddy Street Commons Capital
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - - 135 51 2,000 - - - - 1,865 1381%
Debt Proceeds - 22,500,000 - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - - - - - - - - - -
Total Revenue - 22,500,000 135 51 2,000 - - - - 1,865 1381%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - 396,250 1,500 - - - - - - (1,500) -100%
Printing & Advertising - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Interfund Allocations - - - - - - - - - - -
Debt Service
Principal - - - - - - - - - - -
Interest & Fees - - - - - - - - - - -
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - 396,250 1,500 - - - - - - (1,500) -100%
Capital
Land - - - - - - - - - - -
Land Improvements - - - - - - - - - - -
Bldgs & Bldg Improve.- 6,000,000 16,127,865 - - - - - - (16,127,865) -100%
Motor Equipment - - - - - - - - - - -
Machinery & Equipment - - - - - - - - - - -
Infrastructure - - - - - - - - - - -
Total Capital - 6,000,000 16,127,865 - - - - - - (16,127,865) -100%
Total Expenditures - 6,396,250 16,129,365 - - - - - - (16,129,365) -100%
Net Surplus / (Deficit)- 16,103,750 (16,129,230) 51 2,000 - - - -
Beginning Cash Balance - - 16,129,314 84 - - - - Cash Reserve
Cash Adjustments - 25,564 - (2,084) - - - -
Ending Cash Balance - 16,129,314 84 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Bond capital fund - spend
down to zero
This fund accounts for the expenditures of the bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). The funds will be spent on
Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame.
Initial revenues were bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163).
Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
In July 2007, the South Bend Common Council unanimously approved the rezoning of 25 acres of vacant land south of Notre Dame for the nearly $200 million Eddy Street Commons project. Phase I -
As part of the Phase I development deal, Kite Realty Group agreed to invest $161.9 million while South Bend city officials agreed to invest $36.7 million to help with, among other costs, a parking garage
and street and utility upgrades. Phase I included retail/restaurant/office space, apartment units, condo units, townhomes, a 1,276-vehicle multi-level parking garage, a Fairfield Inn & Suites and an
Embassy Suites. Phase II - Designed with input from the University, City of South Bend and nearby home and business owners, Phase II consists of five main buildings: two graduate-style apartment
buildings and a new Robinson Community Learning Center on the east side of Eddy Street and two market-rate apartment buildings on the west side of Eddy Street. A stand-alone grocery store is
proposed for the southwest corner of Howard and Indiana 23, where the Robinson Center now sits. The Robinson Center, an off-campus educational initiative of the University, will move to a new one-
story, 13,000-square-foot building across the street. Phase II is a joint effort between the university and Kite Realty.
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City of South Bend, Indiana 2019 Budget
Fund 760 - Eddy Street Commons Debt Service
Fund Type Capital Funds Control City Funds
2018 2019 Budget
2016 2017 Amended 06/30/18 Adopted 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 - 1,480 6,500 2,170 3,500 3,500 3,500 3,500 3,500 (3,000) -46%
Debt Proceeds - 2,500,000 - - - - - - - - -
Donations - - - - - - - - - - -
Other Income - - - - - - - - - - -
Transfers In - - 2,223,472 628,472 1,298,125 1,390,625 1,710,875 1,926,375 1,929,875 (925,347) -42%
Total Revenue - 2,501,480 2,229,972 630,642 1,301,625 1,394,125 1,714,375 1,929,875 1,933,375 (928,347) -42%
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 - - 25,000 - 50,000 145,000 475,000 720,000 760,000 25,000 100%
Interest & Fees - - 3,754,472 628,472 1,249,125 1,246,625 1,236,875 1,207,375 1,170,875 (2,505,347) -67%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Transfers Out - - - - - - - - - - -
Total Services & Charges - - 3,779,472 628,472 1,299,125 1,391,625 1,711,875 1,927,375 1,930,875 (2,480,347) -66%
Capital - - - - - - - - - - -
Total Expenditures - - 3,779,472 628,472 1,299,125 1,391,625 1,711,875 1,927,375 1,930,875 (2,480,347) -66%
Net Surplus / (Deficit) - 2,501,480 (1,549,500) 2,170 2,500 2,500 2,500 2,500 2,500
Beginning Cash Balance - - 2,501,480 3,451,980 3,454,480 3,456,980 3,459,480 3,461,980 Cash Reserve
Cash Adjustments - - 2,500,000 - - - - -
Ending Cash Balance - 2,501,480 3,451,980 3,454,480 3,456,980 3,459,480 3,461,980 3,464,480
Cash Reserves Target - 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
$2,500,000 minimum
This fund accounts for the receipt of payments from the City's North East Residential Area TIF Fund (436) and the subsequent semi-annual payment of debt service principal and interest to the
bondholders. This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. The bonds were closed on August 14, 2017 and the par amount was $25
million. In December 2018, an additional $945,000 was added to the debt service reserve.
A debt service reserve amount of $2.5 million dollars was established at the 2017 Eddy Street Commons Bond debt closing. This amount was deposited into this debt service fund at the time of the
closing. In December 2018, an additional $945,000 was added to the debt service reserve.
Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
The principal and interest payments are set forth in the 20 year debt amortization schedule with the first payment made on February 15, 2018 and the final payment on February 15, 2037. The bond was
issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the project are tracked in the Eddy Street
Commons Capital Fund (759).
The 2018 expense budget was overbudgeted by $2.5 million. This was backed out through the cash adjustment.
252
City of South Bend, Indiana 2019 Budget
GLOSSARY
253
City of South Bend, Indiana 2019 Budget
Glossary
Activity Budget(s): Cost centers or specific and commonly recognized service functions within a fund or
department to which specific expenses are to be allocated.
Ad Valorem: Imposed at a rate percent of the value as stated in determining property taxes.
Appropriation: An expenditure authorization made by the Common Council, which permits charges
against specified funding sources. Appropriations are usually made for fixed amounts and are typically
approved for the entire fiscal year unless otherwise amended by the City Council.
Approved/Adopted Budget: The City’s budget & expenditure authority as adopted by the Common
Council in a vote conducted after a City Charter-required public hearing to collect public input on the
Proposed Budget.
Assessed Valuation: The estimated value placed upon real and personal property by the County Assessor.
Assets: Property owned by the City, which has monetary value.
Audit: A systematic examination of resource utilization concluding in a written report. It is a test of
management’s internal controls and is intended to:
Ascertain whether financial statements fairly present financial positions and results of operations;
Test whether transactions have been legally performed;
Identify areas for possible improvements in accounting practices and procedures;
Ascertain whether transactions have been recorded accurately and consistently;
Ascertain the stewardship of officials responsible for governmental resources.
Certain audited funds related to trustee accounts, bonding and capital leases are not budgeted or
included in this document.
Balanced Budget: The budgeted revenues (plus available cash reserves) are equal or more than the
budgeted expenditures.
Base Budget: The budget predicated on maintaining the existing level of service.
Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money (called principal
or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified
percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital
improvements.
Budget Amendment: Adjustments made to the budget or approved expenditure authority during the
fiscal year by the Common Council to properly account for unanticipated changes, which occur either in
revenues or expenditures or for programs or policy objectives initially approved for the fiscal year.
Budget (Operating): A plan of financial operations embodying an estimate of proposed expenditures
for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The
term is also sometimes used to denote the officially approved expenditure ceiling under which the City and
its departments operate.
Budget Basis: The basis by which a City determines its budget. The budget basis may be cash, accrual,
modified accrual or some other basis. The City of South Bend uses the cash basis for budgeting.
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City of South Bend, Indiana 2019 Budget
Budget Calendar: The schedule of key dates or milestones that the City follows in the preparation and
adoption of the budget.
Budgetary Control: The level at which expenditures cannot legally exceed the appropriated amounts.
Budgeted Funds: Funds that are planned for certain uses. The budget document that is submitted for
Common Council approval is composed of budgeted funds.
Budget Message: Initially, a general discussion of the proposed budget document presented in writing as
a supplement to the budget document. The budget message explains principle budget issues against the
background of financial experience in recent years and presents recommendations.
Capital Expenditures: The expenditures for the acquisition of capital assets; whether major assets with
long-term useful life spans or shorter-term operational capital needs such as office equipment, small tools &
machinery. The expenditures are financed by either capital debt or cash-pay-as-you-go. Generally, equipment
with a cost of $10,000 or more and a useful life of at least one year is considered a capital expenditure.
Cash Management: The management of cash necessary to pay for government services while investing
temporarily idle cash in order to earn interest. Cash management refers to the activities of forecasting the
inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships, and investing funds safely in order to achieve the highest interest on
temporary cash balances.
CIP: Abbreviation for Capital Improvement Program.
COIT: Abbreviation for County Option Income Tax. See LIT/LOIT.
Contingency: An estimated amount of funds needed for deficiency or emergency purposes. An annual
appropriation to cover short falls in revenue and/or underestimation of expenditures.
Contractual Services: Items of expenditure from services that the City receives from an outside company.
HVAC, maintenance, custodial services, Building, Mechanical, and Plumbing Inspectors are examples of
contractual services.
CPI: Abbreviation for Consumer Price Index.
Debt Service: The City’s obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre-determined payment schedule.
Department: A major activity of the City, which indicates overall management responsibility for an
operation of a group of related operations within a functional area.
Depreciation: That portion of the cost of a capital asset, used during the year to provide service.
Division: The functional areas that make up a department. For example, Engineering is a division of the
Public Works Department.
DLGF: Abbreviation for the Indiana Department of Local Government Finance. The DLGF is a state
agency that approves the budgets and property tax rates.
EDIT: Abbreviation for Economic Development Income Tax. Also referred to as County Economic
Development Income Tax or “CEDIT.” See LIT/LOIT.
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City of South Bend, Indiana 2019 Budget
Enterprise Fund: A governmental accounting fund in which the services provided are financed and
operated similarly to those of a private business. The rate schedules for these services are established to ensure
that revenues are adequate to meet all necessary expenses. Enterprise funds are established for services such
as water and sewer utilities.
Estimated Revenue: The amount of projected revenue to be collected during the fiscal year.
Expenditure: The cost of Governmental Fund goods delivered and services rendered, whether paid or
unpaid.
Fiscal Officer: Finance personnel assigned to a specific Department/Division within the City. They are
responsible for managing their respective department’s budget. These personnel report to the Controller’s
office.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts for the purpose of
carrying on specific activities or attaining certain objectives.
Fund Balance: For financial reporting, fund balance is the difference between assets and liabilities in a
governmental fund. Fund balance is required to be reported in two components—reserved and unreserved.
When fund balance is reserved, it either means that the resources are in a form that cannot be appropriated
and spent or that the resources are legally limited to being used for a particular purpose. For instance, grant
monies from the federal government that may be used only for a road project would be reported as reserved
fund balance in a street fund. Likewise, the City’s cemetery trust funds in the General Fund are nonexpendable
resources that can be invested but not spent—as reserved fund balance. The portion of fund balance that is
not reserved is fittingly called unreserved fund balance. For budgeting, fund balance is equal to cash balance
as the City utilizes the cash basis of budgeting.
GAAP: Abbreviation for Generally Accepted Accounting Principles.
GASB: The Governmental Accounting Standards Board, which provides direction in accounting and
reporting requirements for units of government.
Gateway: The State of Indiana budget and financial reporting program that local units of government are
required to use.
General Fund: The largest fund within the City, the General Fund accounts for most of the financial
resources of the government that may be used for any lawful purpose. General Fund revenues include
property taxes, licenses and permits, service charges, and other types of revenue. This fund usually includes
most of the basic operating services, such as police protection, finance, public services and general
administration.
General Obligation Bonds: When the City pledges its full faith and credit to the repayment of the
bonds it issues, those bonds are General Obligation (G.O.) bonds.
GFOA: Abbreviation for Government Finance Officers Association.
Investment: Securities purchased and held for the production of income in the form of interest.
KPI: Abbreviation for Key Performance Indicator. Also known as Performance Measure.
Liabilities: Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date. The term does not include encumbrances.
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City of South Bend, Indiana 2019 Budget
LIT/LOIT: Local Income Tax (LIT), also known as Local Option Income Tax (LOIT). Local income taxes
are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then allocated to
the local governmental units in the county based on several factors including property tax levy amounts. Saint
Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—namely,
the County Option Income Tax (COIT) (.6% of wages), the County Economic Development Income Tax
(EDIT, aka CEDIT) (.4% of wages) and the Public Safety Local Option Income Tax (PS LOIT) (.25% of
wages).
Long Term Debt: Debt with a maturity of more than one year.
Maturities: The date on which the principal or stated values of investments or debt obligation mature and
may be reclaimed.
Net Assessed Value: Total value of property less certain deductions like homestead deductions, tax
abatements, exempt property, and TIF property.
Net Debt: All City Debt net of special assessment, transportation fund and revenue bond debt.
Per Capita Basis: Per unit of population.
Revenue: An addition to the assets of a fund, which does not increase a liability, does not represent the
recovery of an expenditure, does not represent the cancellation of a liability without a corresponding increase
in any other liability or a decrease in assets, and does not represent a contribution of fund capital in an
enterprise.
SBOA: Abbreviation for the Indiana State Board of Accounts. The SBOA is a state agency that performance
the function of private accounting firms in other states.
Surplus Funds: Liquid or Non-Liquid Funds not immediately needed to pay demands against vendors and
other claimants as determined by management.
Structurally Balanced Budget: A budget that is sustainable for multiple years into the future.
Tax Base: The total value of taxable property in the City.
TIF: Abbreviation for Tax Increment Financing. A fund that captures the increase in net assessed value on
properties in an area to provide property tax revenue for economic development projects.
Transfers- In/Out: A legally authorized funding transfer between funds in which one fund is responsible
for the initial receipt and the other fund is responsible for the actual disbursement.
Trust and Agency Fund: Trust and Agency funds are used to account for assets held by the city in a
trustee capacity or as an agent for individuals, organizations, other governments, or other funds.
Utilities Fund: This enterprise fund is used to account for the provision of water, sewer and solid waste
services to the customer financed primarily by user charges.
Working Capital: Working Capital is generally defined as current assets less current liabilities; however,
this is to some extent, an abstract concept. If all of the current assets were converted to cash at their book
value and all the current liabilities paid, then working capital would be the amount of cash remaining. For the
City’s Utilities Fund, current assets are comprised of cash and cash equivalents, receivables and inventory; and
current liabilities are comprised of accounts payables, accrued liabilities and the current portion of next fiscal
year’s long-term debt.
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Please feel free to CONTACT US:
City of South Bend
Department of Administration & Finance
227 W. Jefferson Blvd., Suite 1200
South Bend, IN 46601
(574) 235-9217
www.southbendin.gov
city ofSouth Bend
Indiana