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01b Budget Hearing Packet - Admin & Finance
2020 BUDGET PRESENTATION ADMINISTRATION & FINANCE JULY 31, 2019 PowerPoint Presentation ........................................................................................................................................................ 1-7 Budget Summary Sheets ....................................................................................................................................................... 8-17 Fund 101– GENERAL FUND ............................................................................................................................................... 8-9 Fund 217– GIFT, DONATION & BEQUEST FUND ...................................................................................................... 10 Fund 226– LIABILITY INSURANCE FUND ..................................................................................................................... 11 Fund 404– COUNTY OPTION INCOME TAX FUND ................................................................................................. 12 Fund 406– CUMULATIVE CAPITAL DEVELOPMENT .............................................................................................. 13 Fund 407– CUMULATIVE CAPITAL IMPROVEMENT .............................................................................................. 14 Fund 408– ECONOMIC DEVELOPMENT INCOME TAX FUND .......................................................................... 15 Fund 750– EQUPMENT / VEHICLE LEASING .............................................................................................................. 16 Fund 755– SOUTH BEND BUILDING CORPORATION ........................................................................................... 17 Staffing Summary ....................................................................................................................................................................18-19 Line Level Budget Detail ..................................................................................................................................................... 20-23 CITY OF SOUTH BEND, IN Common Council 2020 Budget Hearing #1 Administration & Finance July 31, 2019 CITY OF SOUTH BEND, IN 2020 Department Goals •Increase transparency in financial reporting •Improve efficiency and effectiveness of financial processes while strengthening internal control •DFO (Accounting Software) Implementation •Asset Replacement Schedule and Plan •Plan for long term financial stability •Maintain cash reserves (Cash on Hand > 400 days) •Develop / update departmental 5-year financial plans for sustainability 1 CITY OF SOUTH BEND, IN CITY OF SOUTH BEND, IN 2020 Budget Overview •Admin & Finance Operations (General Fund): 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Expenditures Salaries & Wages 1,433,388 1,499,948 1,642,180 1,349,985 (292,195) -17.8% Fringe Benefits 571,251 565,152 570,981 496,175 (74,806) -13.1% Professional Services 78,605 61,887 46,000 69,000 23,000 50.0% Repairs & Maintenance 6,968 3,350 - 1,100 1,100 0.0% Supplies 23,882 13,679 23,500 16,720 (6,780) -28.9% Debt Service 5,077 9,219 2,506 - (2,506) -100.0% Other Expenses 98,990 87,196 99,809 67,345 (32,464) -32.5% Transfers Out - 500 - - - 0.0% Other Interfund Allocations 233,760 196,753 228,287 303,926 75,639 33.1% Operating Expenditures 2,451,921 2,437,684 2,613,263 2,304,251 (309,012) -11.8% 2 CITY OF SOUTH BEND, IN 2020 Budget Overview •Liability Insurance Fund 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Revenue Property Taxes - - - - - 0.0% Local Income Taxes - - - - - 0.0% Charges for Services - - - - - 0.0% Other Revenue 79,055 703,577 2,000 2,000 - 0.0% Interest Earnings 41,588 70,377 40,000 38,680 (1,320) -3.3% Transfers In - - - - - 0.0% Interfund Allocation Reimb 2,921,201 2,053,107 3,931,197 2,914,500 (1,016,697) -25.9% Debt Proceeds - - - - - 0.0% Total Revenue 3,041,844 2,827,061 3,973,197 2,955,180 (1,018,017) -25.6% Expenditures Salaries & Wages 176,450 188,273 154,286 162,412 8,126 5.3% Fringe Benefits 90,796 85,214 61,221 67,612 6,391 10.4% Professional Services 217,161 177,662 184,929 184,929 - 0.0% Repairs & Maintenance 1,753 105,403 3,000 2,000 (1,000) -33.3% Supplies 11,973 10,108 17,076 13,000 (4,076) -23.9% Debt Service - - - - - 0.0% Other Expenses 2,402,918 2,985,197 3,427,650 3,551,400 123,750 3.6% Transfers Out - 25,425 - - - 0.0% Other Interfund Allocations 80,568 111,929 144,621 77,879 (66,742) -46.1% Operating Expenditures 2,981,619 3,689,210 3,992,783 4,059,232 66,449 1.7% Operating Income 60,225 (862,149) (19,586) (1,104,052) Capital - 105,364 - - - 0.0% Rev in Excess of Exp 60,225 (967,513) (19,586) (1,104,052) •Targeted Spend down. •Budgeted expenditures assume losses larger than those seen in recent years. •Cash balance projected to be in excess of $3.7 million at 1/1/2020. •Reserve requirement is ~$2 million. CITY OF SOUTH BEND, IN 2020 Budget Overview •Debt Service Funds (Civil City) 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Revenue Property Taxes - 703,118 1,077,000 1,111,962 34,962 3.2% Local Income Taxes - - - - - 0.0% Charges for Services - - - - - 0.0% Other Revenue - 68,830 41,404 42,232 828 2.0% Interest Earnings 6,113 20,251 6,500 13,082 6,582 101.3% Transfers In 3,035,335 5,216,731 4,313,306 4,745,198 431,892 10.0% Interfund Allocation Reimb - - - - - 0.0% Debt Proceeds 2,500,000 - - - - 0.0% Total Revenue 5,541,448 6,008,930 5,438,210 5,912,474 474,264 8.7% Expenditures Salaries & Wages - - - - - 0.0% Fringe Benefits - - - - - 0.0% Professional Services - - - - - 0.0% Repairs & Maintenance - - - - - 0.0% Supplies - - - - - 0.0% Debt Service 3,034,645 4,887,757 5,498,750 5,918,039 419,289 7.6% Other Expenses - - - - - 0.0% Transfers Out - - - - - 0.0% Other Interfund Allocations - - - - - 0.0% Operating Expenditures 3,034,645 4,887,757 5,498,750 5,918,039 419,289 7.6% Operating Income 2,506,803 1,121,173 (60,540) (5,565) Capital - - - - - 0.0% Rev in Excess of Exp 2,506,803 1,121,173 (60,540) (5,565) 3 CITY OF SOUTH BEND, IN 2020 Budget Overview •Vehicle & Equipment Leasing 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Revenue Property Taxes - - - - - 0.0% Local Income Taxes - - - - - 0.0% Charges for Services - - - - - 0.0% Other Revenue - - - - - 0.0% Interest Earnings 7,227 31,472 3,000 - (3,000) -100.0% Transfers In - 101,776 - - - 0.0% Interfund Allocation Reimb - - - - - 0.0% Debt Proceeds 4,548,500 6,638,312 2,034,625 4,329,076 2,294,451 112.8% Total Revenue 4,555,727 6,771,560 2,037,625 4,329,076 2,291,451 112.5% Expenditures Operating Expenditures 186 437,486 - - - 0.0% Operating Income 4,555,541 6,334,074 2,037,625 4,329,076 Capital 4,134,811 6,990,658 2,034,625 4,329,076 2,294,451 112.8% Rev in Excess of Exp 420,730 (656,584) 3,000 - CITY OF SOUTH BEND, IN Admin & Finance Budget –Highlights & Changes •Accounting reorganization: Split out Diversity & Inclusion and Human Resources •Proposed increase for Payroll Manager: 10% raise •$300,000 budgeted from COIT for County-City Building Elevator upgrade. 4 CITY OF SOUTH BEND, IN Central Services 2020 Budget Overview CITY OF SOUTH BEND, IN 2020 Department Goals •Equipment Services •Achieve Automotive Service Excellence (ASE) Blue Seal Certification •Increase our outside customer base •Greening the fleet with Hybrid and CNG powered vehicles •Implementation of our new fleet software •Fill open technician positions with skilled employees •Facilities Management / Building Maintenance •Add 1 internal customer to our centralized building maintenance operation •Superintendent and building technician will earn their North American Technician (NATE) certification in HVAC •At least 50% of work orders will be preventative maintenance. •Create pilot capital plan for Central Services and Fire Department •Complete first phase of facility CAD standardization •Radio Services •Expand customer base and service offerings through customer outreach program. •Develop emergency outage action plan for Automatic Vehicle Location (AVL) radio system. •Print Shop •Continue to ensure that printing services remain economical for the City 5 CITY OF SOUTH BEND, IN 2020 Budget Overview 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Revenue Property Taxes - - - - - 0.0% Local Income Taxes - - - - - 0.0% Charges for Services 632,794 677,908 803,537 2,433,862 1,630,325 202.9% Other Revenue 6,679,437 7,139,368 8,027,351 7,940,840 (86,511) -1.1% Interest Earnings 9,413 13,390 10,400 14,000 3,600 34.6% Transfers In 286,700 77,000 375,000 71,491 (303,509) -80.9% Interfund Allocation Reimb 278,016 392,410 610,726 230,652 (380,074) -62.2% Debt Proceeds - - - - - 0.0% Total Revenue 7,886,360 8,300,077 9,827,014 10,690,845 863,831 8.8% Expenditures Salaries & Wages 1,961,603 2,061,867 2,291,115 2,133,636 (157,479) -6.9% Fringe Benefits 931,709 930,977 912,335 914,384 2,049 0.2% Professional Services 16,130 30,814 200,000 13,000 (187,000) -93.5% Repairs & Maintenance 126,656 89,753 154,000 155,400 1,400 0.9% Supplies 158,478 143,369 131,279 1,854,680 1,723,401 1312.8% Debt Service 15,731 15,172 24,279 23,772 (507) -2.1% Other Expenses 4,151,079 4,610,560 4,656,715 4,973,029 316,314 6.8% Transfers Out 286,700 77,000 375,000 71,491 (303,509) -80.9% Other Interfund Allocations 331,440 411,263 648,014 307,972 (340,042) -52.5% Operating Expenditures 7,979,526 8,370,775 9,392,737 10,447,364 1,054,627 11.2% Operating Income (93,166) (70,698) 434,277 243,481 Capital 114,180 77,871 300,000 - (300,000) -100.0% Rev in Excess of Exp (207,346) (148,570) 134,277 243,481 CITY OF SOUTH BEND, IN 2020 Budget Overview 2017 Actual 2018 Actual 2019 Original Budget 2020 Proposed Budget Equipment Services Revenue 2,958,917 2,881,641 3,854,389 5,064,793 Expenditures 3,072,013 2,739,887 3,795,007 4,834,701 Rev in Excess of Exp (113,096) 141,754 59,382 230,092 Building Maintenance Revenue 74,983 91,469 124,800 124,800 Expenditures 198,576 208,440 233,125 213,243 Rev in Excess of Exp (123,593) (116,970) (108,325) (88,443) Facilities Management Revenue - - - 122,143 Expenditures - - 316,655 122,143 Rev in Excess of Exp - - (316,655) - Print Shop Revenue 169,692 174,706 199,751 131,509 Expenditures 128,880 142,462 189,569 131,509 Rev in Excess of Exp 40,812 32,244 10,182 - Radio Shop Revenue 278,886 259,059 399,979 377,350 Expenditures 267,936 279,334 300,400 275,518 Rev in Excess of Exp 10,950 (20,275) 99,579 101,832 Utilities Revenue 4,401,679 4,890,902 4,914,000 4,870,250 Expenditures 4,075,629 4,528,950 4,550,000 4,870,250 Rev in Excess of Exp 326,051 361,952 364,000 - 6 CITY OF SOUTH BEND, IN Operating Budget Changes •New: Allocation of Facilities Management •Replaces 8% markup on utilities •Removal of Central Purchasing (move into Admin/Finance) •Replacement of Financial Specialist Senior with Executive Assistant •Removal of part-time Administrative Assistant •Equipment Services: Charge for Labor Rates is unchanged from 2019 •Internal: Trucks: $74/hour; Cars: $66/hour •External: $80/hour CITY OF SOUTH BEND, IN Questions? 7 City of South Bend, Indiana 2020 Budget Fund 101 - General Fund Administration & Finance (0401) 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Expenditures by Type Personnel Salaries & Wages 1,433,388 1,499,948 1,642,180 774,336 1,349,985 1,354,814 1,382,813 1,411,369 1,440,500 (292,195) -18% Health Insurance 293,194 276,501 251,400 91,488 232,208 246,208 260,208 276,208 292,208 (19,192) -8% Fringe Benefits 278,057 288,651 319,581 147,659 263,967 267,779 273,440 279,220 285,121 (55,614) -17% Total Personnel 2,004,639 2,065,101 2,213,161 1,013,483 1,846,160 1,868,801 1,916,461 1,966,797 2,017,829 (367,001) -17% Supplies 23,882 13,679 24,478 6,128 16,720 16,720 16,720 16,720 16,720 (7,758) -32% Services & Charges Professional Services 78,605 61,887 47,643 22,188 69,000 70,000 61,000 70,000 61,000 21,357 45% Printing & Advertising 780 976 900 292 1,000 1,000 1,000 1,000 1,000 100 11% Education & Training 11,980 8,823 11,110 2,364 5,760 5,760 5,760 5,760 5,760 (5,350) -48% Travel 11,212 8,103 8,105 4,669 6,000 6,000 6,000 6,000 6,000 (2,105) -26% Repairs & Maintenance 6,968 3,350 9 9 1,100 1,100 1,100 1,100 1,100 1,091 12122% Other Interfund Allocations 233,760 196,753 228,287 114,143 303,926 356,878 363,550 371,719 377,910 75,639 33% Debt Service Principal 4,487 8,168 - - - - - - - - - Interest & Fees 589 1,051 - - - - - - - - - Other Services & Charges 32,018 26,294 38,858 15,418 11,585 11,585 11,585 11,585 11,585 (27,273) -70% Transfers Out - 500 - - - - - - - - - Total Services & Charges 380,400 315,905 334,912 159,083 398,371 452,323 449,995 467,164 464,355 63,459 19% Capital - - - - - - - - - - - Total Expenditures 2,408,921 2,394,684 2,572,551 1,178,693 2,261,251 2,337,844 2,383,176 2,450,681 2,498,904 (311,300) -12% Revenue Charges for Services - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 12,600 18,712 19,789 19,789 5,000 5,000 5,000 5,000 5,000 (14,789) -75% Total Revenue 12,600 18,712 19,789 19,789 5,000 5,000 5,000 5,000 5,000 (14,789) -75% Department Purpose: The Department of Administration & Finance provides financial management and administrative services to City operations 8 City of South Bend, Indiana 2020 Budget Fund 101 - General Fund WNIT Contract (0302) 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Grants & Subsidies 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 43,000 43,000 43,000 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 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. 9 City of South Bend, Indiana 2020 Budget Fund 217 - Gift, Donation, Bequest Fund Type Special Revenue Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 1,256 2,481 5,400 4,073 7,728 7,543 7,356 7,228 7,142 2,328 43% Wayfinding Signage Project - 50,000 100,000 100,000 - - - - - (100,000) -100% Bloomberg Mayors Challenge - - 274,000 274,000 - - - - - (274,000) -100% Human Rights Scholarship Prog.- - 94,493 88,053 18,000 18,000 18,000 18,000 18,000 (76,493) -81% Hesburgh-MLK Memorial 146,593 - - - - - - - - - - Historic Preservation Commiss.- 18,583 500 110 - - - - - (500) -100% Animal Care & Control 37,463 40,167 25,000 3,851 25,000 25,000 25,000 25,000 2,700 - 0% Pokagon Band Donation - - 100,000 100,000 - - - - - (100,000) -100% Total Revenue 185,312 111,231 599,393 570,086 50,728 50,543 50,356 50,228 27,842 (548,665) -92% Expenditures by Project Wayfinding Signage Project - - 38,476 38,476 - - - - - (38,476) -100% Bartlett St Roundabout Design 3,000 11,524 - - - - - - - - - Bloomberg Mayors Challenge - - - 11,308 - - - - - - - Human Rights Scholarship Prog.- - 28,150 1,850 28,150 28,150 28,150 28,150 28,150 - 0% Bike Signage - - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0% Hesburgh-MLK Memorial 193,866 350 - - - - - - - - - Historic Preservation Commiss.- 322 5,000 - 5,000 5,000 5,000 - - - 0% Animal Care & Control 4,478 34,604 40,000 20,718 35,000 30,000 30,000 30,000 4,200 (5,000) -13% Pokagon Band Donation - - - - - - - - - - - Total Expenditures 201,343 46,800 114,126 72,351 70,650 65,650 65,650 60,650 34,850 (43,476) -38% Expenditures by Type Supplies - 322 5,000 - 5,000 5,000 5,000 2,500 2,500 - 0% Services & Charges Professional Services 3,000 42,669 72,976 70,501 22,300 22,300 22,300 22,300 - (50,676) -69% Printing & Advertising - - 21,650 1,850 21,650 21,650 21,650 19,150 19,150 - 0% Repairs & Maintenance - 1,014 3,000 - 10,000 5,000 5,000 5,000 3,000 7,000 233% Grants & Subsidies - - - - - - - - - - - Other Services & Charges 198,343 2,795 11,500 - 11,700 11,700 11,700 11,700 10,200 200 2% Transfers Out - - - - - - - - - - - Total Services & Charges 201,343 46,478 109,126 72,351 65,650 60,650 60,650 58,150 32,350 (43,476) -40% Capital - - - - - - - - - - - Total Expenditures 201,343 46,800 114,126 72,351 70,650 65,650 65,650 60,650 34,850 (43,476) -38% Net Surplus / (Deficit)(16,032) 64,431 485,267 497,735 (19,922) (15,107) (15,294) (10,422) (7,008) Beginning Cash Balance 116,569 100,898 165,219 650,486 630,564 615,457 600,163 589,741 Cash Reserve Cash Adjustments 361 (110) - - - - - - Ending Cash Balance 100,898 165,219 650,486 630,564 615,457 600,163 589,741 582,733 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. - In 2019, the City received a $100,000 donation from the Pokagon Band of the Potawatomi to be used towards the Bowman Creek Project. - In 2019, the City received $100,000 from Bloomberg Philanthropies, the first installment of a three-year Mayors Challenge commitment from Bloomberg. - In 2019, the Human Rights Scholarship Program was moved into this fund. Revenues and expenditures vary depending on donations received and when projects are sufficiently funded. 2017: The major project in 2017 was the MLK/Hesburgh statue ($200,000) in Leighton Plaza. 2018-2020 expenditures include additional renovations for the animal shelter as well as bike signage. Mayor's Challenge Award - The City of South Bend is developing a transportation-as-a-benefit program, partnering with local employers to provide free or subsidized transportation to/from work for low-wage shift workers who are transport insecure. Goals include reducing employee turnover, increasing productivity, and increasing resident access to employment, all of which will in turn strengthen the local economy. Of this grant, 62% of funds are allocated to personnel who will design, implement and manage the program and develop a self-sustaining model. 17% of funds are allocated to covering costs of participant transportation; the 3-year period we will transition from program-funded transportation to employer/employee-funded transportation. 18% of costs are allocated to operational/technical partners to develop and manage infrastructure (data management, participant enrollment, etc.). 3% of costs are allocated to media/communications to support employer recruitment, participant enrollment, and public messaging. 1% of costs are allocated to travel/events; it’s estimated that key program personnel will travel 1x for program research and 2x to relevant industry conferences and that the program will host 3 major events to recruit new partners/participants for the program. At the end of the 3-year period, it is expected the city will have developed a sustainable, replicable model for a transportation-as-a-benefit program which will continue to scale across the South Bend region and other similar geographies. 10 City of South Bend, Indiana 2020 Budget Fund 226 - Liability Insurance Fund Type Internal Service Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 41,588 70,377 70,000 44,092 38,680 37,141 35,484 33,650 31,687 (31,320) -45% Other Income 79,055 703,577 897,304 894,897 2,000 2,000 2,000 2,000 2,000 (895,304) -100% Interfund Allocation Reimb 2,921,201 2,053,107 3,944,597 1,978,991 2,914,500 3,914,500 3,919,500 3,924,500 3,929,500 (1,030,097) -26% Transfers In - - - - - - - - - - - Total Revenue 3,041,844 2,827,061 4,911,901 2,917,980 2,955,180 3,953,641 3,956,984 3,960,150 3,963,187 (1,956,721) -40% Expenditures by Dept Safety/Risk Management 211,107 225,183 251,682 122,229 213,267 222,841 225,237 232,001 234,680 (38,415) -15% Liability Insurance 1,291,733 1,380,506 2,032,932 386,823 2,001,965 2,005,403 2,008,892 2,012,579 2,016,315 (30,967) -2% Business Insurance 533,651 715,424 689,500 82,828 815,000 821,000 827,060 833,181 839,363 125,500 18% Workers' Compensation 945,128 1,264,573 1,028,000 757,581 1,029,000 1,030,000 1,031,000 1,032,000 1,033,000 1,000 0% Catastrophic Events - 208,887 355,541 422,371 - - - - - (355,541) -100% Total Expenditures 2,981,619 3,794,574 4,357,655 1,771,832 4,059,232 4,079,244 4,092,189 4,109,761 4,123,358 (298,423) -7% Expenditures by Type Personnel Salaries & Wages 176,450 188,273 154,286 76,247 162,412 165,600 168,852 172,169 175,553 8,126 5% Health Insurance 56,407 47,766 30,168 15,084 34,831 36,931 39,031 41,431 43,831 4,663 15% Fringe Benefits 34,389 37,447 31,053 15,076 32,781 33,425 34,084 34,757 35,444 1,728 6% Total Personnel 267,246 273,487 215,507 106,408 230,024 235,956 241,967 248,357 254,828 14,517 7% Supplies 11,973 10,108 17,125 48,813 13,000 13,025 13,050 13,075 13,100 (4,125) -24% Services & Charges Professional Services 217,161 177,662 184,929 100,294 184,929 185,929 186,929 187,929 188,929 - 0% Printing & Advertising 54 - - - - - - - - - - Education & Training 11,655 13,336 29,750 21,971 20,000 20,000 20,000 20,000 20,000 (9,750) -33% Travel 2,397 2,743 6,082 1,316 3,000 5,000 3,000 5,000 3,000 (3,082) -51% Repairs & Maintenance 1,753 105,403 26,965 13,083 2,000 2,000 2,000 2,000 2,000 (24,965) -93% Other Interfund Allocations 80,568 111,929 144,621 72,309 77,879 82,934 84,783 86,819 88,738 (66,742) -46% Insurance 1,283,039 1,640,270 1,408,500 724,444 1,535,000 1,541,000 1,547,060 1,553,181 1,559,363 126,500 9% Other Services & Charges 1,105,772 1,328,847 1,992,600 320,795 1,993,400 1,993,400 1,993,400 1,993,400 1,993,400 800 0% Transfers Out - 25,425 - - - - - - - - - Total Services & Charges 2,702,400 3,405,616 3,793,447 1,254,212 3,816,208 3,830,263 3,837,172 3,848,329 3,855,430 22,761 1% Capital - 105,364 331,576 362,399 - - - - - (331,576) -100% Total Expenditures 2,981,619 3,794,574 4,357,655 1,771,832 4,059,232 4,079,244 4,092,189 4,109,761 4,123,358 (298,423) -7% Net Surplus / (Deficit)60,225 (967,513) 554,246 1,146,148 (1,104,052) (125,603) (135,205) (149,611) (160,171) Beginning Cash Balance 4,599,205 4,674,728 3,705,796 4,260,042 3,155,990 3,030,387 2,895,182 2,745,571 Cash Reserve Cash Adjustments 15,298 (1,419) - - - - - - Ending Cash Balance 4,674,728 3,705,796 4,260,042 3,155,990 3,030,387 2,895,182 2,745,571 2,585,400 Cash Reserves Target 1,490,810 1,897,287 2,178,828 2,029,616 2,039,622 2,046,095 2,054,881 2,061,679 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 50% of Annual expenditures 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. 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. 11 City of South Bend, Indiana 2020 Budget Fund 404 - County Option Income Tax Fund Type Special Revenue Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Local Income Taxes 10,459,265 12,339,734 12,148,294 6,805,700 12,452,001 12,452,001 12,452,001 12,452,001 12,452,001 303,707 2% Intergov./ Grants - - 12,500 12,500 - - - - - (12,500) -100% Charges for Services 2,500 6,000 - - - - - - - - - Interest Earnings 82,414 182,755 230,000 143,558 100,000 110,426 127,618 144,213 158,409 (130,000) -57% Other Income 520,663 651,457 62,012 32,012 40,000 24,000 24,000 28,000 20,000 (22,012) -35% Transfers In - 324,159 927,077 927,077 - - - - - (927,077) -100% Total Revenue 11,064,843 13,504,106 13,379,883 7,920,846 12,592,001 12,586,427 12,603,619 12,624,214 12,630,410 (787,882) -6% Expenditures by Dept Goodwill Strategic Outreach - 130,000 130,000 65,000 - - - - - (130,000) -100% Election Costs - - 120,000 187,026 - - - 126,000 - (120,000) -100% Debt Service & Other 163,750 152,312 577,188 254,288 977,284 40,000 40,000 - - 400,096 69% 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 273,014 277,864 279,622 139,812 279,624 279,624 279,624 279,624 279,624 2 0% Light Up South Bend 150,573 88,404 338,101 148,874 200,000 200,000 200,000 200,000 200,000 (138,101) -41% Street Department Paving - - 1,937,750 968,875 1,987,750 1,987,750 1,987,750 1,987,750 1,987,750 50,000 3% Local Roads & Streets 291,639 12,755 573 - - - - - - (573) -100% Utilities & Services 3,444,906 2,682,053 2,436,601 1,269,387 2,577,816 2,456,640 2,488,356 2,520,707 2,553,705 141,215 6% Curb & Sidewalk 1,677,224 1,500,000 1,500,000 750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 0% Information Technology 636,651 2,874 3,052,662 525,781 33,414 - - - - (3,019,248) -99% Police Dept Gas & Vehicle Maint 1,285,545 1,158,785 25,000 - - - - - - (25,000) -100% Police Vehicle Debt Service Pmts 838,149 1,646,441 1,618,740 509,368 1,684,757 1,807,263 1,228,833 1,179,764 1,474,705 66,017 4% Fire Department & EMS 228,845 166,390 926,579 463,290 - - - - - (926,579) -100% Community Investment 746,571 949,592 2,402,354 597,596 1,500,000 1,625,000 1,625,000 1,625,000 1,625,000 (902,354) -38% Parks Administration 1,415,007 1,287,600 400,000 200,000 800,000 800,000 800,000 800,000 800,000 400,000 100% Corridor Ambassadors 143,902 189,133 351,050 346,659 736,356 736,356 736,356 736,356 736,356 385,306 110% Vacant & Abandoned Houses 15,200 - 847,208 265,677 250,000 250,000 250,000 250,000 250,000 (597,208) -70% Total Expenditures 11,375,975 10,309,203 17,008,428 6,756,633 12,592,001 11,747,633 11,200,919 11,270,201 11,472,140 (4,416,427) -26% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 892,386 683,344 278,101 140,713 140,000 140,000 140,000 140,000 140,000 (138,101) -50% Services & Charges Professional Services 723,673 244,535 3,707,354 740,884 250,000 230,000 230,000 230,000 230,000 (3,457,354) -93% Printing & Advertising 1,701 - - - - - - - - - - Utilities 1,578,568 1,614,522 1,570,000 865,229 1,554,725 1,585,820 1,617,536 1,649,887 1,682,885 (15,275) -1% Education & Training 12,430 - - - - - - - - - - Repairs & Maintenance 1,663,859 1,483,180 631,354 360,918 762,271 610,000 610,000 610,000 610,000 130,917 21% Other Interfund Allocations 7,140 6,873 8,631 4,317 8,633 8,633 8,633 8,633 8,633 2 0% Debt Service Principal 1,224,069 1,585,484 1,603,620 499,647 1,620,219 1,706,778 1,130,651 1,071,565 1,360,000 16,599 1% Interest & Fees 65,722 60,957 44,282 24,302 97,952 100,485 98,182 108,199 114,705 53,670 121% Grants & Subsidies 530,874 1,143,117 1,952,816 705,563 1,360,991 1,360,991 1,360,991 1,360,991 1,360,991 (591,825) -30% Other Services & Charges 1,028,720 572,460 1,779,078 958,993 1,322,176 1,387,176 1,387,176 1,473,176 1,347,176 (456,902) -26% Transfers Out 3,442,578 2,787,600 4,764,329 2,382,165 5,375,034 4,437,750 4,437,750 4,437,750 4,437,750 610,705 13% Total Services & Charges 10,279,335 9,498,728 16,061,464 6,542,017 12,352,001 11,427,633 10,880,919 10,950,201 11,152,140 (3,709,463) -23% Capital Land 577 91,395 216,908 23,013 - - - - - (216,908) -100% Land Improvements - 11,493 50,000 - - - - - - (50,000) -100% Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment 24,868 - - - - - - - - - - Infrastructure 178,811 24,243 401,955 50,891 100,000 180,000 180,000 180,000 180,000 (301,955) -75% Capital 204,255 127,132 668,863 73,904 100,000 180,000 180,000 180,000 180,000 (568,863) -85% Total Expenditures 11,375,975 10,309,203 17,008,428 6,756,633 12,592,001 11,747,633 11,200,919 11,270,201 11,472,140 (4,416,427) -26% Net Surplus / (Deficit)(311,133) 3,194,903 (3,628,545) 1,164,213 - 838,794 1,402,700 1,354,013 1,158,270 Beginning Cash Balance 8,935,608 8,614,576 11,799,456 8,170,911 8,170,911 9,009,705 10,412,405 11,766,418 Cash Reserve Cash Adjustments (9,900) (10,022) - - - - - - Ending Cash Balance 8,614,576 11,799,456 8,170,911 8,170,911 9,009,705 10,412,405 11,766,418 12,924,688 Cash Reserves Target 5,687,988 5,154,601 8,504,214 6,296,001 5,873,817 5,600,460 5,635,101 5,736,070 Fund Purpose: 50% of Annual expenditures This fund accounts for the receipt and expense of County Option Income Tax (COIT). 12 City of South Bend, Indiana 2020 Budget Fund 406 - Cumulative Capital Development Fund Type Capital Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Property Taxes 436,823 436,677 436,330 245,374 415,213 422,272 429,451 436,752 444,177 (21,117) -5% Intergov./ Shared Revenues 38,286 38,373 34,014 19,576 10,000 5,000 - - - (24,014) -71% Interest Earnings 3,875 8,476 7,500 4,857 330 724 1,486 3,685 8,640 (7,170) -96% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 478,984 483,526 477,844 269,807 425,543 427,996 430,937 440,437 452,817 (52,301) -11% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Debt Service Principal 428,124 549,419 488,053 227,113 550,179 370,109 353,115 255,412 47,993 62,126 13% Interest & Fees 10,117 25,983 44,068 18,255 37,638 25,590 15,625 5,602 547 (6,430) -15% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 438,241 575,402 532,121 245,368 587,817 395,699 368,740 261,014 48,540 55,696 10% Capital Land - - - - - - - - - - - Land Improvements - - 286,000 - - - - - - (286,000) -100% Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital - - 286,000 - - - - - - (286,000) -100% Total Expenditures 438,241 575,402 818,121 245,368 587,817 395,699 368,740 261,014 48,540 (230,304) -28% Net Surplus / (Deficit)40,743 (91,876) (340,277) 24,439 (162,274) 32,297 62,197 179,423 404,277 Beginning Cash Balance 579,295 622,016 529,328 189,051 26,777 59,074 121,271 300,694 Cash Reserve Cash Adjustments 1,978 (813) - - - - - - Ending Cash Balance 622,016 529,328 189,051 26,777 59,074 121,271 300,694 704,971 Cash Reserves Target 109,560 143,851 204,530 146,954 98,925 92,185 65,254 12,135 Fund Purpose: Explanation of Revenue Sources: 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. 13 City of South Bend, Indiana 2020 Budget Fund 407 - Cumulative Capital Improvement Fund Type Capital Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Intergov./ Shared Revenues 395,915 236,379 207,296 111,614 240,933 240,933 240,933 240,933 240,933 33,637 16% Interest Earnings 3,174 5,563 7,500 5,114 8,500 6,047 6,258 6,471 6,687 1,000 13% Other Income 25,000 25,000 25,000 - - - - - - (25,000) -100% Transfers In - - - - - - - - - - - Total Revenue 424,088 266,942 239,796 116,728 249,433 246,980 247,191 247,404 247,620 9,637 4% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Debt Service Principal 356,250 - - - - - - - - - - Interest & Fees 15,800 - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - 249,500 - - 250,000 - - - - 250,000 - Total Services & Charges 372,050 249,500 - - 250,000 - - - - 250,000 - Capital Land - - - - - - - - - - - Land Improvements - - 28,000 - 100,000 - - - - 72,000 257% Bldgs & Bldg Improve.- - - - - 50,000 50,000 50,000 50,000 - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - 80,000 180,000 180,000 180,000 180,000 80,000 - Total Capital - - 28,000 - 180,000 230,000 230,000 230,000 230,000 152,000 543% Total Expenditures 372,050 249,500 28,000 - 430,000 230,000 230,000 230,000 230,000 402,000 1436% Net Surplus / (Deficit)52,038 17,442 211,796 116,728 (180,567) 16,980 17,191 17,404 17,620 Beginning Cash Balance 377,581 430,948 447,850 659,646 479,079 496,059 513,250 530,654 Cash Reserve Cash Adjustments 1,329 (541) - - - - - - Ending Cash Balance 430,948 447,850 659,646 479,079 496,059 513,250 530,654 548,274 Cash Reserves Target 93,013 62,375 7,000 107,500 57,500 57,500 57,500 57,500 25% of Annual expenditures 14 City of South Bend, Indiana 2020 Budget Fund 408 - Economic Development Income Tax Fund Type Special Revenue Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Local Income Taxes 10,433,361 11,885,489 11,632,846 6,676,038 11,923,667 11,923,667 11,923,667 11,923,667 11,923,667 290,821 2% Charges for Services 300,000 - 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 - - - - - 0% Interest Earnings 111,297 260,688 285,000 183,476 165,000 178,941 181,823 182,153 178,263 (120,000) -42% Other Income 2,701 598,182 7,501 7,501 - - - - - (7,501) -100% Transfers In 735,240 - 178,534 178,534 - - - - - (178,534) -100% Total Revenue 11,937,260 13,099,020 12,608,541 7,400,209 12,593,327 12,252,608 12,255,490 12,255,820 12,101,930 (15,214) 0% Expenditures by Dept Debt Service & Other 609,383 999,446 415,000 150,000 680,735 200,000 200,000 200,000 200,000 265,735 64% Street Department Paving 1,937,750 1,937,750 - - - - - - - - - PSAP 2,020,453 2,395,284 2,857,018 1,409,006 2,799,865 2,855,862 2,912,979 2,971,239 3,030,664 (57,153) -2% Dept of Community Investment 2,339,604 2,860,829 6,997,310 1,657,088 3,970,899 3,945,335 4,009,842 4,078,106 4,150,469 (3,026,411) -43% Potawatomi Zoo 1,622,673 100,000 322,949 59,137 322,900 326,100 334,100 336,500 328,500 (49) 0% Parks & Recreation 459,085 347,259 400,525 221,994 377,756 376,006 374,106 371,981 374,781 (22,769) -6% Code Enforcement 2,152,356 1,258,252 2,364,559 1,182,280 2,973,805 3,142,700 3,238,560 3,298,030 3,340,399 609,246 26% Animal Care & Control 728,865 820,662 845,841 422,921 891,414 930,200 950,761 973,014 994,565 45,573 5% Total Expenditures 11,870,169 10,719,482 14,203,202 5,102,424 12,017,374 11,776,203 12,020,348 12,228,870 12,419,378 (2,185,828) -15% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services 3,957,291 2,528,862 3,462,808 1,714,140 3,515,865 3,481,862 3,538,979 3,597,239 3,656,664 53,057 2% Printing & Advertising 2,054 606 5,043 53 5,000 5,000 5,000 5,000 5,000 (43) -1% Utilities 12,778 1,281 1,055 - - - - - - (1,055) -100% Repairs & Maintenance 110,215 133,329 228,885 75,016 176,000 176,000 176,000 176,000 176,000 (52,885) -23% Debt Service Principal 228,333 - 149,381 34,137 165,000 175,000 190,000 200,000 200,000 15,619 10% Interest & Fees 189,975 750 173,568 25,000 157,900 151,100 144,100 136,500 128,500 (15,668) -9% Grants & Subsidies 415,981 964,922 3,728,656 312,023 930,000 930,000 930,000 930,000 930,000 (2,798,656) -75% Other Services & Charges 225,728 467,351 7,285 41 5,000 5,000 5,000 5,000 5,000 (2,285) -31% Transfers Out 6,667,496 6,572,551 5,781,521 2,923,039 7,012,609 6,802,241 6,981,269 7,129,131 7,268,214 1,231,088 21% Total Services & Charges 11,809,852 10,669,652 13,538,202 5,083,449 11,967,374 11,726,203 11,970,348 12,178,870 12,369,378 (1,570,828) -12% Capital Land 2,700 - 665,000 18,975 - - - - - (665,000) -100% Land Improvements - 49,830 - - 50,000 50,000 50,000 50,000 50,000 50,000 - Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment 57,617 - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital 60,317 49,830 665,000 18,975 50,000 50,000 50,000 50,000 50,000 (615,000) -92% Total Expenditures 11,870,169 10,719,482 14,203,202 5,102,424 12,017,374 11,776,203 12,020,348 12,228,870 12,419,378 (2,185,828) -15% Net Surplus / (Deficit)67,091 2,379,538 (1,594,661) 2,297,784 575,953 476,405 235,142 26,950 (317,448) Beginning Cash Balance 11,135,200 12,770,240 15,134,269 13,539,608 14,115,561 14,591,966 14,827,108 14,854,058 Cash Reserve Cash Adjustments 1,567,950 (15,509) - - - - - - Ending Cash Balance 12,770,240 15,134,269 13,539,608 14,115,561 14,591,966 14,827,108 14,854,058 14,536,610 Cash Reserves Target 5,935,085 5,359,741 7,101,601 6,008,687 5,888,102 6,010,174 6,114,435 6,209,689 Fund Purpose: 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. 15 City of South Bend, Indiana 2020 Budget Fund 750 - Equipment/Vehicle Leasing Fund Type Capital Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 7,227 31,472 17,000 11,856 - - - - - (17,000) -100% Debt Proceeds 4,548,500 6,638,312 2,034,625 - 4,329,076 - - - - 2,294,451 113% Other Income - - - - - - - - - - - Transfers In - 101,776 - - - - - - - - - Total Revenue 4,555,727 6,771,560 2,051,625 11,856 4,329,076 - - - - 2,277,451 111% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Debt Service Principal 186 - - 27,927 - - - - - - - Interest & Fees - 500 - 2,822 - - - - - - - Other Services & Charges - 217,125 - 250 - - - - - - - Transfers Out - 219,861 - - - - - - - - - Total Services & Charges 186 437,486 - 30,999 - - - - - - - Capital Motor Equipment 2,810,692 5,216,617 2,582,750 1,004,197 2,854,076 - - - - 271,326 11% Machinery & Equipment 853,051 1,170,088 450,000 805,159 1,475,000 - - - - 1,025,000 228% Water Meters 471,068 603,954 - - - - - - - - - Total Capital 4,134,811 6,990,658 3,032,750 1,809,356 4,329,076 - - - - 1,296,326 43% Total Expenditures 4,134,997 7,428,144 3,032,750 1,840,355 4,329,076 - - - - 1,296,326 43% Net Surplus / (Deficit)420,730 (656,584) (981,125) (1,828,499) - - - - - Beginning Cash Balance - 3,598,717 2,942,040 1,960,915 1,960,915 1,960,915 1,960,915 1,960,915 Cash Reserve Cash Adjustments 3,177,987 (93) - - - - - Ending Cash Balance 3,598,717 2,942,040 1,960,915 1,960,915 1,960,915 1,960,915 1,960,915 1,960,915 Cash Reserves Target - - - - - - - - Fund Purpose: 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. 16 City of South Bend, Indiana 2020 Budget Fund 755 - South Bend Building Corp Fund Type Debt Service Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 3,162 10,314 10,000 6,818 4,000 3,000 2,000 1,000 1,000 (6,000) -60% Other Income - - - - - - - - - - - Transfers In 2,650,500 2,646,000 2,635,750 1,322,250 2,635,586 2,312,605 1,959,280 1,186,105 410,630 (164) 0% Total Revenue 2,653,662 2,656,314 2,645,750 1,329,068 2,639,586 2,315,605 1,961,280 1,187,105 411,630 (6,164) 0% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Debt Service Principal 2,040,000 2,100,000 2,175,000 1,195,000 2,250,000 2,000,000 1,735,000 1,035,000 280,000 75,000 3% Interest & Fees 604,164 536,875 459,750 240,119 380,085 307,705 221,780 148,605 130,630 (79,665) -17% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 2,644,164 2,636,875 2,634,750 1,435,119 2,630,085 2,307,705 1,956,780 1,183,605 410,630 (4,665) 0% Capital - - - - - - - - - - - Total Expenditures 2,644,164 2,636,875 2,634,750 1,435,119 2,630,085 2,307,705 1,956,780 1,183,605 410,630 (4,665) 0% Net Surplus / (Deficit)9,498 19,439 11,000 (106,051) 9,501 7,900 4,500 3,500 1,000 Beginning Cash Balance - 771,586 791,026 802,026 811,527 819,427 823,927 827,427 Cash Reserve Cash Adjustments 762,089 - - - - - - - Ending Cash Balance 771,586 791,026 802,026 811,527 819,427 823,927 827,427 828,427 Cash Reserves Target 771,586 791,026 802,026 811,527 819,427 823,927 827,427 828,427 Fund Purpose: 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. 17 2020 Proposed Staffing Summary City of South Bend Fund Department Position Status FTE 2019 Salary Cap Proposed % Increase 2020 Salary Cap 101-0401 Admin & Finance Accounting Assistant NB 1 44,500$ 2.0%45,390$ 101-0401 Admin & Finance Administrative Assistant I NB 1 41,336$ 2.0%42,163$ 101-0401 Admin & Finance Budget Analyst - Senior NB 1 64,945$ 2.0%66,244$ 101-0401 Admin & Finance City Controller NB 1 121,904$ 2.0%124,342$ 101-0401 Admin & Finance Deputy City Controller NB 1 99,367$ 2.0%101,354$ 101-0401 Admin & Finance Director of Accounting and Budget NB 1 76,158$ 2.0%77,681$ 101-0401 Admin & Finance Director of Finance - Code/AC&C/Engineering NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Finance - Morris/Palais (VPA)NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Finance - Parks (VPA)NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Finance - Public Safety NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Finance - Wastewater NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Finance - Water Works NB 1 67,885$ 2.0%69,243$ 101-0401 Admin & Finance Director of Purchasing NB 1 81,600$ 2.0%83,232$ 101-0401 Admin & Finance Director of Redevelopment Finance NB 1 73,440$ 2.0%74,909$ 101-0401 Admin & Finance Director of Treasury NB 1 77,681$ 2.0%79,235$ 101-0401 Admin & Finance Grants Administrator NB 1 62,898$ 2.0%64,156$ 101-0401 Admin & Finance Inventory Control Technician NB 1 38,288$ 2.0%39,054$ 101-0401 Admin & Finance Senior Purchasing Agent NB 1 51,000$ 2.0%52,020$ 101-0401 Admin & Finance Supervisor - Accounts Payable NB 1 50,026$ 2.0%51,027$ 101-0401 Admin & Finance Supervisor - Payroll NB 1 51,000$ 10.0%56,100$ 226-0403 Admin & Finance Director of Safety & Risk NB 1 62,661$ 2.0%63,914$ 226-0403 Admin & Finance Worker's Compensation Specialist NB 1 37,885$ 2.0%38,643$ 226-0412 Admin & Finance Paralegal NB 1 55,740$ 2.0%56,855$ Total FTEs - Admin & Finance 23 222-0605 Central Services Chief Administration Officer NB 1 99,367$ 2.0%101,354$ 222-0605 Central Services Director of Equipment Services NB 1 75,000$ 2.0%76,500$ 222-0605 Central Services Executive Assistant NB 1 55,740$ 2.0%56,855$ 222-0605 Central Services Manager - Service Contracts & General Supplies NB 1 61,200$ 2.0%62,424$ 222-0605 Central Services Supervisor-Maint Mechanic NB 4 58,716$ 2.0%59,890$ 222-0605 Central Services Machinist V TM 2 45,740$ 1.0%46,197$ 222-0605 Central Services Mechanic IV TM 6 42,370$ 1.0%42,794$ 222-0605 Central Services Mechanic V TM 12 45,740$ 1.0%46,197$ 222-0605 Central Services Parts Clerk I TM 1 37,191$ 1.0%37,563$ 222-0605 Central Services Parts Clerk II TM 2 38,314$ 1.0%38,697$ 222-0606 Central Services Superintendent IV NB 1 56,308$ 2.0%57,434$ 222-0606 Central Services Building Maintenance TM 1 37,274$ 1.0%37,647$ 222-0606 Central Services Janitor/General Labor TM 1 34,175$ 1.0%34,517$ 222-0613 Central Services Print Shop Technician NB 1 40,259$ 2.0%41,064$ 222-0614 Central Services Director of Communications & Radio NB 1 60,120$ 2.0%61,322$ 222-0614 Central Services Radio Equipment Installation Technician NB 1 45,000$ 2.0%45,900$ 222-0614 Central Services Radio Technician III NB 1 54,924$ 2.0%56,022$ 222-0680 Central Services Director of Facilities Management NB 1 67,350$ 2.0%68,697$ Total FTES - Central Services 39 18 CITY OF SOUTH BEND, IN Administration & Finance City Controller Deputy City Controller Chief Administrative Officer –Central Services Executive Assistant Radio Technicians (2.5) Director of Facilities Management Superintendent Janitor/Laborer Building Maintenance Director of Equipment Services Supervisor Mechanics (4) Mechanics (20) Parts Clerks (3) Manager, Service Contracts & General Supplies Print Shop Technician Director of Safety & Risk Management Workers Compensation Specialist Director of Purchasing Sr. Purchasing Agent Inventory Control Technician II Director of Accounting & Budget Senior Budget Analyst Director of Treasury Supervisor, Payroll Supervisor, AP Accounting Assistant Director of Finance, Wastewater Director of Finance, Morris/Palais Director of Finance, Water Works Director of Finance, VPA Director of Finance, Public Safety Director of Finance, DCI Grants AdministratorDirector of Finance, Code & Engineering Administrative Assistant Key Existing Position, Standard Raise Existing Position, Raise > 2% New Position 19 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 101-0302-411.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Grants & Subsidies 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 101-0401-415.10-01 SALARIED WAGES Admin & Finance Salaries & Wages 1,424,530 1,478,842 1,605,420 1,603,420 639,100 1,327,365 1,358,976 1,387,059 1,415,700 1,444,917 101-0401-415.10-03 SEASONAL & INTERNS Admin & Finance Salaries & Wages 8,858 21,107 14,140 14,140 1,126 - - - - - 101-0401-415.10-09 PERMANENT PART-TIME Admin & Finance Salaries & Wages - - 22,620 22,620 6,687 22,620 - - - - 101-0401-415.10-10 HIRING BONUS Admin & Finance Salaries & Wages - - - 2,000 2,000 - - - - - 101-0401-415.11-01 FICA - REGULAR Admin & Finance Fringe Benefits 106,509 111,682 126,022 126,022 47,974 103,586 104,273 106,420 108,611 110,849 101-0401-415.11-04 PERF - REGULAR Admin & Finance Fringe Benefits 159,472 165,770 180,385 180,385 71,501 149,122 152,661 155,811 159,016 162,290 101-0401-415.11-07 UNEMPLOYMENT COMP Admin & Finance Fringe Benefits - - - - - 133 406 692 989 1,299 101-0401-415.11-08 HEALTH INSURANCE Admin & Finance Fringe Benefits 293,194 276,501 251,400 251,400 75,181 232,208 302,208 312,208 332,208 352,208 101-0401-415.11-09 LIFE INSURANCE Admin & Finance Fringe Benefits 2,391 2,430 3,000 3,000 1,040 2,400 2,400 2,400 2,400 2,400 101-0401-415.11-12 AUTO ALLOWANCE Admin & Finance Fringe Benefits 6,950 1,000 1,200 1,200 500 2,100 2,100 2,100 2,100 2,100 101-0401-415.11-22 PARKING ALLOWANCE Admin & Finance Fringe Benefits (168) - - - - - - - - - 101-0401-415.11-24 CELL PHONE ALLOWANCE Admin & Finance Fringe Benefits 1,925 3,080 3,960 3,960 1,155 1,980 1,980 1,980 1,980 1,980 101-0401-415.11-25 FRINGE BENEFIT TAXES Admin & Finance Fringe Benefits 978 1,008 1,000 1,000 441 - - - - - 101-0401-415.11-29 PARENTAL LEAVE Admin & Finance Fringe Benefits - 3,681 4,014 4,014 1,301 4,646 6,116 6,242 6,371 6,500 101-0401-415.21-02 PRINT SHOP Admin & Finance Supplies 1,085 1,084 1,500 1,500 346 300 300 300 300 300 101-0401-415.21-03 C.S. OFFICE SUPPLIES Admin & Finance Supplies 3,693 3,055 4,000 4,033 452 - - - - - 101-0401-415.21-04 OFFICE SUPPLIES Admin & Finance Supplies 17,651 8,808 18,000 18,795 4,532 15,420 17,920 17,920 17,920 17,920 101-0401-415.21-05 SMALL OFFICE EQUIPMENT Admin & Finance Supplies - 732 - 150 124 - - - - - 101-0401-415.22-01 C.S. GASOLINE Admin & Finance Supplies - - - - - 1,000 1,000 1,000 1,000 1,000 101-0401-415.22-24 OTHER OPERATING SUPPLIES Admin & Finance Supplies - - - - - - - - - 101-0401-415.22-50 EMPLOYEE RECOGNITION PROG Admin & Finance Supplies 1,453 - - - - - - - - - 101-0401-415.31-01 LEGAL SERVICES Admin & Finance Professional Services - 360 - - - - - - - 101-0401-415.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 78,605 61,137 46,000 47,643 21,813 69,000 70,000 61,000 70,000 61,000 101-0401-415.31-26 RECRUITMENT EXPENSES Admin & Finance Professional Services - 390 - - - - - - - 101-0401-415.31-71 CENTRAL STORES ALLOCATION Admin & Finance Other Interfund Allocations 2,556 5,364 8,149 8,149 3,396 - - - - - 101-0401-415.31-73 PRINT SHOP ALLOCATION Admin & Finance Other Interfund Allocations 8,988 8,412 10,040 10,040 4,181 699 634 623 636 649 101-0401-415.31-76 IT ALLOCATION Admin & Finance Other Interfund Allocations 217,512 176,821 202,753 202,753 84,481 299,199 341,487 338,297 339,019 340,265 101-0401-415.31-78 LIABILITY INSURANCE ALLOC Admin & Finance Other Interfund Allocations - - 7,345 7,345 3,061 4,028 4,599 4,691 4,785 4,881 101-0401-415.32-02 POSTAGE Admin & Finance Other Services & Charges 7,109 6,530 7,000 7,000 4,077 5,000 5,000 5,000 5,000 5,000 101-0401-415.32-03 TRAVEL Admin & Finance Travel - - 10,000 8,105 2,625 6,000 6,000 6,000 6,000 6,000 101-0401-415.32-21 TRAVEL - MILEAGE Admin & Finance Travel 746 347 - - - - - - - - 101-0401-415.32-22 TRAVEL - AIRFARE Admin & Finance Travel 3,904 2,565 - - - - - - - - 101-0401-415.32-23 TRAVEL - HOTEL Admin & Finance Travel 4,706 3,683 - - - - - - - - 101-0401-415.32-24 TRAVEL - MEALS Admin & Finance Travel 1,557 927 - - - - - - - - 101-0401-415.32-25 TRAVEL - OTHER Admin & Finance Travel 299 582 - - - - - - - - 101-0401-415.33-02 PUBLICATION LEGAL NOTICE Admin & Finance Printing & Advertising 780 976 900 900 292 1,000 1,000 1,000 1,000 1,000 101-0401-415.34-02 LIABILITY INSURANCE Admin & Finance Other Interfund Allocations 4,704 6,156 - - - - - - - - 101-0401-415.36-01 BUILDING R&M Admin & Finance Repairs & Maintenance - 90 - - - - - - - - 101-0401-415.36-02 OFFICE EQUIP R&M Admin & Finance Repairs & Maintenance 6,968 3,260 - - - - - - - - 101-0401-415.36-03 AUTO EQUIPMENT R&M Admin & Finance Repairs & Maintenance - - - - - 1,100 1,100 1,100 1,100 1,100 101-0401-415.36-04 COMPUTER EQUIP R&M Admin & Finance Repairs & Maintenance - - - - - - - - - - 101-0401-415.36-05 OTHER EQUIP R&M Admin & Finance Repairs & Maintenance - - - 9 9 - 101-0401-415.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 4,487 8,168 - - - - - - - - 101-0401-415.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 589 1,051 - - - - - - - - 101-0401-415.38-01 PRINCIPAL Admin & Finance Debt Service - - 2,295 - - - - - - - 101-0401-415.38-02 INTEREST Admin & Finance Debt Service - - 211 - - - - - - - 101-0401-415.39-01 REFNDS,AWARDS,INDEMNITIES Admin & Finance Other Services & Charges 133 880 - 194 194 - - - - 101-0401-415.39-10 SUBSCRIPTIONS Admin & Finance Other Services & Charges - - - 49 49 - 101-0401-415.39-11 DUES & MEMBERSHIPS Admin & Finance Other Services & Charges 8,254 8,622 11,299 11,659 840 2,500 2,500 2,500 2,500 2,500 101-0401-415.39-39 BANK CREDIT CARD CHARGES Admin & Finance Other Services & Charges 1,725 2,102 3,000 3,000 1,461 2,500 2,500 2,500 2,500 2,500 101-0401-415.39-70 EDUCATION & TRAINING Admin & Finance Education & Training 11,980 8,823 11,110 11,110 2,044 5,760 5,760 5,760 5,760 5,760 101-0401-415.39-89 MISC CHARGES & SVCS Admin & Finance Other Services & Charges 14,796 8,161 13,500 16,956 6,586 1,585 1,585 1,585 1,585 1,585 20 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 101-0401-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 500 - - - - - - - - 217-0602-431.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 3,000 11,524 - 38,476 38,476 - - - - 217-1085-431.22-30 TRAFFIC/SIGN/OTHER Admin & Finance Supplies - - 2,500 2,500 - 2,500 2,500 2,500 2,500 217-1086-415.39-89 MISC CHARGES & SVCS Admin & Finance Other Services & Charges 193,866 350 - - - - - - - 217-1099-460.22-24 OTHER OPERATING SUPPLIES Admin & Finance Supplies - 322 2,500 2,500 - 2,500 - - - 217-1099-460.33-03 PROMOTIONAL Admin & Finance Printing & Advertising - - 2,500 2,500 - 2,500 - - - 226-0403-645.10-01 SALARIED WAGES Admin & Finance Salaries & Wages 93,576 98,483 100,546 100,546 42,537 102,557 104,608 106,700 108,834 111,011 226-0403-645.10-03 SEASONAL & INTERNS Admin & Finance Salaries & Wages 2,943 440 3,000 3,000 567 3,000 3,000 3,000 3,000 3,000 226-0403-645.11-01 FICA - REGULAR Admin & Finance Fringe Benefits 7,125 7,232 8,022 8,022 3,049 8,176 8,334 8,493 8,657 8,823 226-0403-645.11-04 PERF - REGULAR Admin & Finance Fringe Benefits 10,479 11,178 11,409 11,409 4,826 11,634 11,864 12,098 12,337 12,581 226-0403-645.11-07 UNEMPLOYMENT COMP Admin & Finance Fringe Benefits - - - - - 10 32 53 76 100 226-0403-645.11-08 HEALTH INSURANCE Admin & Finance Fringe Benefits 33,264 31,292 20,112 20,112 8,380 23,221 30,221 31,221 33,221 35,221 226-0403-645.11-09 LIFE INSURANCE Admin & Finance Fringe Benefits 275 240 240 240 100 240 240 240 240 240 226-0403-645.11-24 CELL PHONE ALLOWANCE Admin & Finance Fringe Benefits 1,265 1,320 1,320 1,320 550 1,320 1,320 1,320 1,320 1,320 226-0403-645.11-29 PARENTAL LEAVE Admin & Finance Fringe Benefits - 245 251 251 108 359 470 480 490 499 226-0403-645.21-02 PRINT SHOP Admin & Finance Supplies 28 31 300 300 - 50 50 50 50 50 226-0403-645.21-03 C.S. OFFICE SUPPLIES Admin & Finance Supplies 173 23 200 200 104 - - - - - 226-0403-645.21-04 OFFICE SUPPLIES Admin & Finance Supplies 836 1,144 5,000 5,000 1,078 1,500 1,500 1,500 1,500 1,500 226-0403-645.21-05 SMALL OFFICE EQUIPMENT Admin & Finance Supplies 189 137 - - - - - - - - 226-0403-645.22-01 C.S. GASOLINE Admin & Finance Supplies 967 1,086 1,576 1,576 220 1,450 1,475 1,500 1,525 1,550 226-0403-645.22-24 OTHER OPERATING SUPPLIES Admin & Finance Supplies 9,780 7,687 10,000 10,049 - 10,000 10,000 10,000 10,000 10,000 226-0403-645.31-70 ADM FEE ALLOCATION Admin & Finance Other Interfund Allocations 8,160 7,859 9,011 9,011 3,754 - - - - - 226-0403-645.31-71 CENTRAL STORES ALLOCATION Admin & Finance Other Interfund Allocations 12 71 239 239 99 - - - - - 226-0403-645.31-73 PRINT SHOP ALLOCATION Admin & Finance Other Interfund Allocations 1,068 999 650 650 272 433 393 386 394 402 226-0403-645.31-76 IT ALLOCATION Admin & Finance Other Interfund Allocations 23,556 34,683 39,825 39,825 16,592 20,917 29,420 29,145 29,207 29,315 226-0403-645.32-02 POSTAGE Admin & Finance Other Services & Charges 46 60 150 150 - 100 100 100 100 100 226-0403-645.32-03 TRAVEL Admin & Finance Travel - - 5,050 5,050 652 3,000 3,000 3,000 3,000 3,000 226-0403-645.32-21 TRAVEL - MILEAGE Admin & Finance Travel 211 214 - 32 - - - - - - 226-0403-645.32-22 TRAVEL - AIRFARE Admin & Finance Travel 215 - - - - - - - - - 226-0403-645.32-23 TRAVEL - HOTEL Admin & Finance Travel 1,063 1,888 - - - - - - - - 226-0403-645.32-24 TRAVEL - MEALS Admin & Finance Travel 693 509 - - - - - - - - 226-0403-645.32-25 TRAVEL - OTHER Admin & Finance Travel 216 132 - - - - - - - - 226-0403-645.36-03 AUTO EQUIPMENT R&M Admin & Finance Repairs & Maintenance 1,753 1,880 3,000 2,980 311 2,000 2,000 2,000 2,000 2,000 226-0403-645.36-04 COMPUTER EQUIP R&M Admin & Finance Repairs & Maintenance - - - - - - - - - - 226-0403-645.36-06 RADIO EQUIP R&M Admin & Finance Repairs & Maintenance - - - 20 - - - - - 226-0403-645.39-10 SUBSCRIPTIONS Admin & Finance Other Services & Charges - 220 150 150 - - 150 150 150 226-0403-645.39-11 DUES & MEMBERSHIPS Admin & Finance Other Services & Charges 26 - 300 300 - 300 300 300 300 226-0403-645.39-70 EDUCATION & TRAINING Admin & Finance Education & Training 11,093 13,336 20,000 29,250 21,971 20,000 20,000 20,000 20,000 226-0403-645.39-89 MISC CHARGES & SVCS Admin & Finance Other Services & Charges 2,096 2,794 2,000 2,000 855 3,000 2,000 2,000 2,000 226-0412-645.31-70 ADM FEE ALLOCATION Admin & Finance Other Interfund Allocations 47,772 - - - - - - - - - 226-0412-672.10-01 SALARIED WAGES Admin & Finance Salaries & Wages 79,931 89,350 50,740 50,740 21,500 56,855 57,992 59,152 60,335 61,542 226-0412-672.11-01 FICA - REGULAR Admin & Finance Fringe Benefits 6,115 6,815 3,882 3,882 1,612 4,349 4,436 4,525 4,616 4,708 226-0412-672.11-04 PERF - REGULAR Admin & Finance Fringe Benefits 8,952 10,006 5,683 5,683 2,408 6,368 6,495 6,625 6,758 6,893 226-0412-672.11-07 UNEMPLOYMENT COMP Admin & Finance Fringe Benefits - - - - - 6 17 30 42 55 226-0412-672.11-08 HEALTH INSURANCE Admin & Finance Fringe Benefits 23,143 16,474 10,056 10,056 4,190 11,610 15,110 15,610 16,610 17,610 226-0412-672.11-09 LIFE INSURANCE Admin & Finance Fringe Benefits 178 180 120 120 50 120 120 120 120 120 226-0412-672.11-29 PARENTAL LEAVE Admin & Finance Fringe Benefits - 232 126 126 54 199 261 266 272 277 226-0412-672.31-01 LEGAL SERVICES Admin & Finance Professional Services 106,661 66,162 65,929 65,929 2,315 65,929 65,929 65,929 65,929 226-0412-672.31-70 ADM FEE ALLOCATION Admin & Finance Other Interfund Allocations - 68,317 40,207 40,207 16,750 - - - - - 226-0412-672.31-77 PAYROLL COST ALLOCATION Admin & Finance Other Interfund Allocations - - 54,689 54,689 22,790 56,529 63,039 64,407 66,047 67,711 226-0412-672.32-03 TRAVEL Admin & Finance Travel - - 1,000 1,000 - - - - - - 226-0412-672.33-02 PUBLICATION LEGAL NOTICES Admin & Finance Printing & Advertising 54 - - - - - - - - - 226-0412-672.39-01 REFNDS,AWARDS,INDEMNITIES Admin & Finance Other Services & Charges 232,766 397,188 1,000,000 1,000,000 28,786 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 21 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 226-0412-672.39-02 PROF SERV - EPA Admin & Finance Other Services & Charges 785,599 725,784 800,000 800,000 238,892 800,000 800,000 800,000 800,000 800,000 226-0412-672.39-70 EDUCATION & TRAINING Admin & Finance Education & Training 563 - 500 500 - - - - - - 226-0417-672.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 59,500 59,500 66,000 66,000 44,625 65,000 66,000 66,000 66,000 226-0417-672.34-02 LIABILITY INSURANCE Admin & Finance Insurance 420,608 465,381 473,500 473,500 38,203 600,000 473,500 473,500 473,500 226-0417-672.39-01 REFNDS,AWARDS,INDEMNITIES Admin & Finance Other Services & Charges 53,543 165,118 150,000 150,000 - 150,000 150,000 150,000 150,000 226-0417-672.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 25,425 - - - - - - - 226-0418-671.31-07 WORK COMP 3RD PTY AD FEE Admin & Finance Professional Services 51,000 52,000 53,000 53,000 53,000 54,000 55,000 56,000 57,000 58,000 226-0418-671.34-01 WORKMEN'S COMP Admin & Finance Insurance 203,612 296,110 250,000 250,000 224,124 250,000 250,000 250,000 250,000 250,000 226-0418-671.34-02 LIABILITY INSURANCE Admin & Finance Insurance 138,928 150,043 160,000 160,000 161,343 160,000 160,000 160,000 160,000 160,000 226-0418-671.34-20 WORKERS COMP/POLICE FIRE Admin & Finance Insurance 499,573 714,368 500,000 500,000 227,700 500,000 500,000 500,000 500,000 500,000 226-0418-671.34-29 W.C. POLICE/FIRE TERM CLM Admin & Finance Insurance 20,318 14,369 25,000 25,000 14,354 25,000 25,000 25,000 25,000 226-0418-671.39-12 PHYSICAL EXAMINATIONS Admin & Finance Other Services & Charges 16,160 15,342 15,000 15,000 7,328 15,000 15,000 15,000 15,000 226-0418-671.39-80 DRUG TESTING Admin & Finance Other Services & Charges 15,537 9,062 20,000 20,000 6,585 20,000 20,000 20,000 20,000 226-0418-671.39-81 PREVENTION PROGRAMS Admin & Finance Other Services & Charges - 13,280 5,000 5,000 48 5,000 5,000 5,000 5,000 226-0419-672.22-23 RECREATION SUPPLIES Admin & Finance Supplies - - - - - - - - - - 226-0419-672.36-01 BUILDING R&M Admin & Finance Repairs & Maintenance - 103,523 - 23,965 12,174 - - - - 226-0419-672.42-02 BUILDING IMPROVEMENTS Admin & Finance Capital - - - 90,000 180,374 - 226-0419-672.42-03 STREETS AND ALLEYS Admin & Finance Capital - 71,366 - 241,576 98,110 - - - - 226-0419-672.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 33,998 - - 16,689 - - - - 258-1040-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - - - - - - - - - 271-1101-452.22-24 OTHER OPERATING SUPPLIES Admin & Finance Supplies 1,356 - - - - - - - - - 313-0401-460.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - - - 97,077 97,077 - 313-0401-472.38-01 PRINCIPAL Admin & Finance Debt Service 1,082,547 620,000 - - - - - - - - 313-0401-472.38-02 INTEREST Admin & Finance Debt Service 53,420 11,315 - - - - - - - - 313-0401-472.38-03 PAYING AGENT FEES Admin & Finance Debt Service 800 - - - - - - - - - 403-1101-452.36-09 LAND IMPROVEMENTS Admin & Finance Repairs & Maintenance 1,049 - - - - - - - - - 403-1101-452.42-02 BUILDING IMPROVEMENTS Admin & Finance Capital 49,000 - - - - - - - - - 404-0101-413.31-15 GOODWILL STRATEGIC UNIT Admin & Finance Other Services & Charges - 130,000 130,000 130,000 65,000 - - - - 404-0301-411.39-60 ELECTION EXPENSE Admin & Finance Other Services & Charges - - 120,000 120,000 - - - - 126,000 - 404-0401-415.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services - 112,312 100,000 537,188 204,288 - 100,000 100,000 100,000 404-0401-415.37-03 OFFICE SPACE Admin & Finance Other Services & Charges 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 404-0401-415.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 118,750 - - - - - - - - - 404-0401-415.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 5,000 - - - - - - - - - 404-0401-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - - - - 934,231 - - - - 404-0408-453.39-30 GRANTS AND SUBSIDIES Admin & Finance Grants & Subsidies 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 404-0409-453.31-78 LIABILITY INSURANCE ALLOC Admin & Finance Other Interfund Allocations - - 8,631 8,631 3,598 8,633 8,806 8,982 9,162 9,345 404-0409-453.34-02 LIABILITY INSURANCE Admin & Finance Other Interfund Allocations 7,140 6,873 - - - - - - - - 404-0409-453.39-30 GRANTS AND SUBSIDIES Admin & Finance Grants & Subsidies 265,874 270,991 270,991 270,991 112,913 270,991 270,991 270,991 270,991 404-0602-431.22-40 SIGNALS/LIGHTS Admin & Finance Supplies 108,591 17,400 140,000 278,101 140,713 140,000 140,000 140,000 140,000 404-0602-431.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 41,732 71,004 60,000 60,000 7,961 60,000 60,000 60,000 60,000 404-0602-431.39-01 REFNDS,AWARDS,INDEMNITIES Admin & Finance Other Services & Charges 250 - - - - - - - - 404-0607-431.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - - 1,937,750 1,937,750 484,438 1,990,803 1,987,750 1,987,750 1,987,750 1,987,750 404-0608-431.36-10 STREET MAINTENANCE Admin & Finance Repairs & Maintenance 291,639 12,755 - 573 - - - - - 404-0617-415.21-04 OFFICE SUPPLIES Admin & Finance Supplies 4,855 - - - - - - - - - 404-0617-431.31-01 LEGAL SERVICES Admin & Finance Professional Services 37,595 57,389 50,000 50,000 2,610 50,000 50,000 50,000 50,000 404-0617-431.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 194,663 - - - - - - - - 404-0617-431.31-07 PROPERTY TAXES PAID Admin & Finance Professional Services 19,164 - - - - - - - - 404-0617-431.31-20 ACCOUNTING SERVICES Admin & Finance Professional Services 22,500 - - - - - - - - 404-0617-431.32-04 TELEPHONE Admin & Finance Other Services & Charges 626,829 - - - - - - - - 404-0617-431.33-03 PROMOTIONAL Admin & Finance Printing & Advertising 1,701 - - - - - - - - 404-0617-431.35-01 ELECTRIC Admin & Finance Utilities 1,578,568 1,614,522 1,570,000 1,570,000 580,956 1,554,725 1,570,000 1,570,000 1,570,000 404-0617-431.36-01 BUILDING & STREET MAINT Admin & Finance Repairs & Maintenance 439,338 808,815 600,571 605,781 360,918 762,271 600,571 600,571 600,571 404-0617-431.36-05 OTHER EQUIP R&M Admin & Finance Repairs & Maintenance 6,099 - - - - - - - - 22 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 404-0617-431.37-05 PARKING SPACE RENTAL Admin & Finance Other Services & Charges 9,296 17,052 21,420 21,420 7,210 21,420 21,420 21,420 21,420 404-0617-431.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 314,320 - - - - - - - - - 404-0617-431.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 6,120 - - - - - - - - - 404-0617-431.39-11 DUES & MEMBERSHIPS Admin & Finance Other Services & Charges 29,015 31,310 32,400 32,400 31,223 32,400 32,400 32,400 32,400 404-0617-431.39-89 MISC CHARGES & SVCS Admin & Finance Other Services & Charges 154,843 152,965 157,000 157,000 755 157,000 157,000 157,000 157,000 404-0619-431.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out 1,677,224 1,500,000 1,500,000 1,500,000 375,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 404-0672-415.21-04 OFFICE SUPPLIES Admin & Finance Supplies 3,118 - - - - - - - - - 404-0672-415.21-05 SMALL OFFICE EQUIPMENT Admin & Finance Supplies 1,470 - - - - - - - - - 404-0672-415.23-25 COMPUTER EQUIPMENT Admin & Finance Supplies 149,182 2,378 - - - - - - - - 404-0672-415.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 408,019 495 600,000 3,023,500 511,200 - - - - 404-0672-415.36-04 COMPUTER EQUIP R&M Admin & Finance Repairs & Maintenance 37,564 - - - - - - - - - 404-0672-415.38-01 PRINCIPAL Admin & Finance Debt Service - - 26,855 26,855 11,030 32,479 - - - - 404-0672-415.38-02 INTEREST Admin & Finance Debt Service - - 2,307 2,307 1,120 935 - - - - 404-0672-415.39-70 EDUCATION & TRAINING Admin & Finance Education & Training 12,430 - - - - - - - - - 404-0672-415.43-08 COMPUTER EQUIP. & NETWORK Admin & Finance Capital 24,868 - - - - - - - - - 404-0901-422.22-01 C.S. GASOLINE Admin & Finance Supplies 136,507 166,390 - - - - - - - - 404-0901-422.36-03 AUTO EQUIPMENT R&M Admin & Finance Repairs & Maintenance 92,338 - - - - - - - - - 404-0901-422.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - - 926,579 926,579 231,645 - - - - - 406-0401-415.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service - - - - - - - - - - 406-0401-415.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service - - - - - - - - - - 406-0401-415.38-01 PRINCIPAL Admin & Finance Debt Service - - - - - - - - - - 406-0401-415.38-02 INTEREST Admin & Finance Debt Service - - - - - - - - - - 406-1101-452.42-01 LAND IMPROVEMENTS Admin & Finance Capital - - 286,000 286,000 - - - - - 407-0401-415.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 356,250 - - - - - - - - - 407-0401-415.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 15,000 - - - - - - - - - 407-0401-415.38-03 PAYING AGENT FEES Admin & Finance Debt Service 800 - - - - - - - - - 407-0401-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 249,500 - - - - - - - 407-1101-452.42-01 LAND IMPROVEMENTS Admin & Finance Capital - - 28,000 28,000 - - - - - 408-0401-415.38-01 PRINCIPAL Admin & Finance Debt Service 228,333 - - - - - - - - - 408-0401-415.38-02 INTEREST Admin & Finance Debt Service 188,225 - - - - - - - - - 408-0401-415.38-03 PAYING AGENT FEES Admin & Finance Debt Service 1,750 750 - - - - - - - - 408-0401-415.39-30 GRANTS AND SUBSIDIES Admin & Finance Grants & Subsidies 191,075 215,000 315,000 415,000 150,000 200,000 315,000 315,000 315,000 408-0401-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 783,696 - - - 1,056,688 - - - 408-0607-431.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out 1,937,750 1,937,750 - - - - - - - 408-1100-452.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 1,468 - - 21,094 - - - - - 408-1101-452.43-02 MOTOR EQUIPMENT Admin & Finance Capital 57,617 - - - - - - - - 408-1101-452.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out 400,000 347,259 379,431 379,431 190,237 377,756 376,006 374,106 371,981 374,781 408-1104-452.31-06 OTHER PROFESSIONAL SVCS Admin & Finance Professional Services 1,522,673 - - - - - - - - 408-1104-452.38-01 PRINCIPAL Admin & Finance Debt Service - - 149,381 149,381 34,137 165,000 175,000 190,000 200,000 200,000 408-1104-452.38-02 INTEREST Admin & Finance Debt Service - - 171,568 171,568 25,000 155,900 149,100 142,100 134,500 126,500 408-1104-452.38-03 PAYING AGENT FEES Admin & Finance Debt Service - - 2,000 2,000 - 2,000 2,000 2,000 2,000 2,000 408-1104-452.39-30 GRANTS AND SUBSIDIES Admin & Finance Grants & Subsidies 100,000 100,000 - - - - - - - 451-0901-422.38-03 PAYING AGENT FEES Admin & Finance Debt Service - 10,250 - - - - - - - - 451-0901-422.38-04 BOND ISSUANCE COSTS Admin & Finance Professional Services - 128,325 - - - - - - - - 659-0621-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 146 - - - - - - - - 659-0630-415.42-06 WASTEWATER PLANT Admin & Finance Capital 51,687 - - - - - - - - - 661-0621-415.42-05 SEWER REHABILITATION Admin & Finance Capital 1,206,728 628,214 - - - - - - - - 661-0621-415.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 17,136 - - - - - - - - 661-0630-415.42-06 WASTEWATER PLANT Admin & Finance Capital 1,056,681 - - - - - - - - - 750-0000-413.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 186 - - - - - 750-0000-413.38-01 PRINCIPAL Admin & Finance Debt Service - - - - 27,927 - 750-0000-413.38-02 INTEREST Admin & Finance Debt Service - - - - 2,822 - 750-0000-413.38-03 PAYING AGENT FEES Admin & Finance Debt Service - 500 - - - - 23 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 750-0000-413.39-89 MISC CHARGES & SVCS Admin & Finance Other Services & Charges - 217,125 - - 250 - 750-0000-413.43-02 MOTOR EQUIPMENT Admin & Finance Capital 2,810,692 - - - - - 750-0000-413.43-09 EQUIPMENT Admin & Finance Capital 853,051 - - - - - 750-0000-413.46-05 WATER METERS Admin & Finance Capital 471,068 - - - - - 750-0000-413.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out - 219,861 - - - - 750-0605-419.43-02 MOTOR EQUIPMENT Admin & Finance Capital - - 41,500 41,500 - - 750-0607-431.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 792,510 1,413,125 1,413,125 317,056 754,960 750-0610-791.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 1,432,467 - - - 545,000 750-0631-793.43-02 MOTOR EQUIPMENT Admin & Finance Capital - - - - - - 750-0640-658.46-05 WATER METERS Admin & Finance Capital - 603,954 - - - - 750-0672-415.43-08 COMPUTER EQUIP. & NETWORK Admin & Finance Capital - 25,054 - - - - 750-0801-421.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 2,140,724 500,000 565,320 125,396 1,360,000 750-0801-421.43-06 POLICE EQUIPMENT Admin & Finance Capital - 80,381 - 450,000 270,000 135,000 750-0901-422.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 581,547 - - 400,159 1,340,000 750-0901-422.43-05 FIRE EQUIPMENT Admin & Finance Capital - 483,106 - - - - 750-1101-452.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 712,619 - 482,805 482,805 194,116 750-1201-415.43-02 MOTOR EQUIPMENT Admin & Finance Capital - - 80,000 80,000 78,940 - 750-1207-415.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 72,627 - - - - 750-1306-415.43-02 MOTOR EQUIPMENT Admin & Finance Capital - 65,670 - - - - 755-0602-431.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 2,040,000 2,100,000 - - - - - - - - 755-0602-431.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 599,214 532,025 - - - - - - - - 755-0602-431.38-01 PRINCIPAL Admin & Finance Debt Service - - 2,175,000 2,175,000 1,195,000 2,250,000 2,000,000 1,735,000 1,035,000 280,000 755-0602-431.38-02 INTEREST Admin & Finance Debt Service - - 455,750 455,750 237,619 375,085 302,705 216,780 143,605 125,630 755-0602-431.38-03 PAYING AGENT FEES Admin & Finance Debt Service 4,950 4,850 4,000 4,000 2,500 5,000 5,000 5,000 5,000 5,000 758-1001-460.37-11 CAPITAL LEASE PRINCIPAL Admin & Finance Debt Service 3,800,000 - - - - - - - - - 758-1001-460.37-12 CAPITAL LEASE INTEREST Admin & Finance Debt Service 161,668 - - - - - - - - - 758-1001-460.50-02 INTERFUND TRANSFER OUT Admin & Finance Transfers Out 561,230 - - - - - - - - - 24