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03 Budget Hearing Packet - VPA
2020 BUDGET PRESENTATION VENUES PARKS & ARTS AUGUST 14, 2019 PowerPoint Presentation .......................................................................................................................................................................... 1-8 Budget Summary Sheets ................................................................................................................................................................ 9-33 Morris Performing Arts Center & Palais Royale Ballroom ....................................................................................... 9-15 Fund 101-0404 – GENERAL FUND (Morris)............................................................................................................. 10 Fund 274–MORRIS PAC SELF-PROMOTION ......................................................................................................... 11 Fund 416–MORRIS PERFORMING ARTS CENTER CAPITAL ........................................................................... 12 Fund 273–MORRIS PAC / PALAIS ROYALE MARKETING ................................................................................. 13 Fund 101-0405 – GENERAL FUND (Palais Royale) ............................................................................................... 14 Fund 450–PALAIS ROYALE HISTORIC PRESERVATION ................................................................................... 15 Century Center ................................................................................................................................................................. 16-19 Fund 670–CENTURY CENTER ....................................................................................................................................... 17 Fund 671–CENTURY CENTER CAPITAL ................................................................................................................... 18 Fund 672–CENTURY CENTER ENERGY CONSERVATION DEBT SVC ....................................................... 19 Parking Garages ....................................................................................................................................................................... 20-21 Fund 601–PARKING GARAGES ..................................................................................................................................... 21 Parks .............................................................................................................................................................................................. 22-33 Parks & Recreation Historical Summary (Fund 201, 203, & 405)...................................................................... 23 Fund 201–PARKS & RECREATION .............................................................................................................................. 24 Fund 203–RECREATION NONREVERTING ............................................................................................................. 25 Fund 312–2017 PARKS BOND DEBT SERVICE ...................................................................................................... 26 Fund 401–COVELESKI STADIUM CAPITAL ............................................................................................................ 27 Fund 405–PARK NONREVERTING CAPITAL .......................................................................................................... 28 Fund 471–2017 PARKS BOND CAPITAL .................................................................................................................. 29 Fund 730–CITY CEMETERY ............................................................................................................................................ 30 Fund 731–BOWMAN CEMETERY ................................................................................................................................ 31 Fund 751–2015 PARKS BOND CAPITAL .................................................................................................................. 32 Fund 757–2015 PARKS BOND DEBT SERVICE ...................................................................................................... 33 Staffing Summary ........................................................................................................................................................................... 34-36 Line Level Budget Detail .............................................................................................................................................................. 37-49 CITY OF SOUTH BEND, IN Common Council 2020 Budget Hearing #3 Venues Parks & Arts August 14, 2019 1 CITY OF SOUTH BEND, IN 2020 Department Goals •Near Finish Line of My SB Parks & Trails •Year 4 of 5 Year Strategic Plan (16/31 Complete by Y/E 2019) •Improve/Expand Impact of Convention & Performing Arts Centers •Increase Partnerships and Philanthropic Giving •Focus Heavily on Impact Drivers… 2 1 CITY OF SOUTH BEND, IN 2020 Department Goals •Near Finish Line of My SB Parks & Trails •Year 4 of 5 Year Strategic Plan (16/31 Complete by Y/E 2019) •Improve/Expand Impact of Convention & Performing Arts Centers •Increase Partnerships and Philanthropic Giving •Focus Heavily on Impact Drivers 3 CITY OF SOUTH BEND, IN 2020 Budget Overview $6M Economic Impact More than 100,000 fans annually 100 year celebration in 2022 4 2 CITY OF SOUTH BEND, INCITY OF SOUTH BEND,IN 2020 Budget Overview 202 – 20 Budget O202 –101 Morris Revenue:$1,189,000 (+1% YOY) Expenses:$1,288,574 (-4% YOY) Net:($99,573) (-42% YOY) 5 CITY OF SOUTH BEND, INTY OF SOUTH BEND, IN Budget Overview Bu – dget Overview Bu –405 Palais Royale $2.5M Economic Impact Revenue $249,572 (-14%) Expenses $391,950 (-19%) Net ($142,378) (-25%) 6 3 CITY OF SOUTH BEND, IN BBudget Overview $13M Economic Impact EE-E-sports s ––2020 $2M enhancements Future Expansion 7 CITY OF SOUTH BEND, IN Budget Overview – 670 Century Center Revenue $4,940,073 (+8%) Expense $4,997,715 (+7%) Net ($57,642) 8 4 CITY OF SOUTH BEND, INTY OF SOUTH BEND,IN Budget Overview – 601 Parking •$1.5M in improvements in ’19 •Strong cash position Revenue $1,355,442 (3%) Expense $1,180,495 (-40%) Net $174,947 9 CITY OF SOUTH BEND, IN Topics of Note •Proposed staffing adjustments •Promotion •Salary adjustments •Capital projects •Morris enhancements •Bendix Theater – Century Center •Parking strategy 10 5 CITY OF SOUTH BEND, IN Parks Fund 201: 2020 Proposed Changes •Property Taxes -$340,000 •MYSB Grants -$4.75M •Other Project Related -$295,000 •General Fund Support +$400,000 1 ___________ Total -$4.99M 1$800K in total -previous 5 years avg $1.1M -decreased reliance on General Fund •DCI SMA (error)-$271,000 •Howard Park +$180,000 •Golf (break even)+$47,000 •Program Optimization -$75,000 •Historical Accuracy Adj. -$180,000 __________ -$303,000 •Charges for Services2: REVENUES 2~$500K more revenue than ‘17 / ‘18 actual 11 CITY OF SOUTH BEND, IN Parks Fund 201: 2020 Proposed Changes •Personnel: •2% Salary Increases*+$124,000 •Accuracy Adjustment & Partnerships for P/T & Seasonal Staff. Minor Re-orgs. -$185,000 •Add Howard Park PT Staff +$55,000 •Health Insurance & Benefits +$186,000 ___________ +180,000 NET 2% Growth *Includes One Personnel Change Request: Project Manager Æ Manager, Public Construction •Supplies & Prof. Services (All Divisions)-$125,000 •Utilities +$78,000 •Debt Service +$79,000 •MYSB & Other Project Related -$1,173,000 •Re-categorize Expenses -$0 •Program & Event Expenses Net -$100,000 •Allocations -$231,000 _______________ -$1.41M Net Reduced (-$297,000 Normalized) Total Services & Charges 1.8% Increase over ’17/’18 Avg. Actual •Supplies / Services & Charges: EXPENSES 12 6 CITY OF SOUTH BEND, IN Parks Fund 201 (combined & normalized) ed) Since 2015 Revenues •Property Tax Grows ~5% / year •Charges for Services Flat: $2.7M / year o >$400K Growth Projected in ‘19/’20 •Donations Increase Average $125K / year •PILOT / COIT Revenue Average $1.1M / year o Reduced to $400K in 2019 o Proposed Increase to $800K in 2020 •Project Grants & Donations Exceed $12M Expenses •Salaries/Wages Rise ~2% / year •Supplies Grow ~2% / year •Allocations Grow 300%, >$1M •Services/Charges Increase 1.5% / year •Includes: o “Leaked” $157K-$430K annually (Morris SMA, DTSB, West Side Main Streets) o Centralized Mowing / Smart Streets / Boland Trail o Managing MY SB Parks & Trails Initiative o New & Larger Facilities / Added Programs (MADE, Ice Skating) o Improved Access, Care, Ecological, & Safety Standards o Savings = Combined Contracts o Savings = Increased Volunteers & Partnerships o Savings = Optimized Programming Portfolio o New Youth Scholarship Fund: Grows to $88,000 13 CITY OF SOUTH BEND, IN Parks Auxiliary Funds: 751 – 2015 Park Bond •Close Out •Fund 757 Debt Service - No Changes 312 – 2017 Parks Bond Debt Service •No Change 401 - Coveleski No Changes 730 – City Cemetery Year 2/3 Upgrades 731 – Bowman Cemetery No Changes 14 7 CITY OF SOUTH BEND, IN 2020 Capital Projects •Neighborhood Parks Athletic Courts (2-Year Plan) •Finish MY SB Parks & Trails Projects •Pulaski Park •Leeper Park Phase II (of III) •Pinhook Park •O’Brien Center •West Bank / Kernan / LWE Trails •New Partnerships & Parks •Seitz Only Remaining Major Project •Planning for Future of Venues 15 CITY OF SOUTH BEND, IN Questions? 16 8 Morris Performing Arts Center & Palais Royale Ballroom 9 City of South Bend, Indiana 2020 Budget Fund 101 - General Fund Morris Performing Arts Center (0404) 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 301,975 363,209 553,202 188,385 505,675 504,747 514,003 521,443 526,073 (47,527) -9% Health Insurance 88,007 114,351 100,560 33,935 104,494 110,794 117,094 124,294 131,494 3,934 4% Fringe Benefits 59,353 73,543 113,035 36,877 105,526 101,412 103,286 105,046 106,618 (7,509) -7% Total Personnel 449,335 551,102 766,797 259,197 715,695 716,953 734,383 750,783 764,185 (51,102) -7% Supplies 3,800 20,327 23,830 8,870 27,906 28,464 29,033 27,917 28,397 4,076 17% Services & Charges Professional Services - - 10,000 - 10,200 10,404 10,612 10,824 11,040 200 2% Printing & Advertising 181,616 25,151 53,767 22,610 42,840 43,697 44,570 45,462 46,371 (10,927) -20% Utilities 101,807 120,748 125,000 57,918 136,268 138,993 141,774 144,609 147,502 11,268 9% Education & Training 1,394 3,025 4,500 325 4,500 4,590 4,682 4,775 4,871 - 0% Travel 6,926 3,786 16,079 3,687 11,000 11,220 11,444 11,673 11,906 (5,079) -32% Repairs & Maintenance 239,203 36,683 85,348 50,207 107,000 109,140 109,283 92,428 82,577 21,652 25% Other Interfund Allocations 192,120 179,604 240,405 120,201 213,709 229,771 232,303 237,001 241,295 (26,696) -11% Other Services & Charges 7,417 9,062 18,401 5,369 19,455 19,845 19,241 20,646 21,059 1,054 6% Transfers Out - - - - - - - - - - - Total Services & Charges 730,483 378,059 553,500 260,317 544,972 567,660 573,909 567,418 566,621 (8,528) -2% Capital - - - - - - - - - - - Total Expenditures 1,183,617 949,488 1,344,127 528,384 1,288,573 1,313,077 1,337,325 1,346,118 1,359,203 (55,554) -4% Revenue Charges for Services 978,444 1,131,903 1,113,500 522,305 1,139,000 1,161,780 1,185,016 1,208,716 1,223,433 25,500 2% Donations - - - - - - - - - - - Other Income 48,897 50,540 60,000 22,705 50,000 50,800 51,616 52,448 53,297 (10,000) -17% Total Revenue 1,027,341 1,182,443 1,173,500 545,009 1,189,000 1,212,580 1,236,632 1,261,164 1,276,730 15,500 1% Department Purpose: Explanation of Revenue Sources: 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). 10 City of South Bend, Indiana 2020 Budget Fund 274 - Morris PAC Self-Promotion 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 Charges for Services - 100,932 125,000 47,845 105,000 107,100 109,242 111,427 113,655 (20,000) -16% Interest Earnings - 786 2,100 1,359 1,785 1,680 1,572 1,460 1,344 (315) -15% Other Income - -- - - - - - - - - Transfers In - -- - - - - - - - - Total Revenue - 101,718 127,100 49,204 106,785 108,780 110,814 112,887 114,999 (20,315) -16% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - 15,000 - 80,000 81,600 83,232 84,897 86,595 65,000 433% Printing & Advertising - - 60,000 - 35,000 35,700 36,414 37,142 37,885 (25,000) -42% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - 75,000 - 115,000 117,300 119,646 122,039 124,480 40,000 53% Capital - - - - - - - - - - - Total Expenditures - - 75,000 - 115,000 117,300 119,646 122,039 124,480 40,000 53% Net Surplus / (Deficit)- 101,718 52,100 49,204 (8,215) (8,520) (8,832) (9,152) (9,480) Beginning Cash Balance - - 101,746 153,846 145,631 137,111 128,279 119,127 Cash Reserve Cash Adjustments - 28 - - - - - - Ending Cash Balance - 101,746 153,846 145,631 137,111 128,279 119,127 109,647 Cash Reserves Target - -18,750 28,750 29,325 29,912 30,510 31,120 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. 11 City of South Bend, Indiana 2020 Budget Fund 416 - Morris Performing Arts Center Capital 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 Charges for Services 73,508 101,251 137,500 47,845 105,000 107,100 109,242 111,427 113,655 (32,500) -24% Interest Earnings 5,951 7,145 7,500 4,533 3,332 3,027 2,497 2,236 1,999 (4,168) -56% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 79,459 108,396 145,000 52,378 108,332 110,127 111,739 113,663 115,654 (36,668) -25% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 3,603 6,690 16,127 3,311 40,000 20,000 15,000 20,000 20,000 23,873 148% Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance 46,383 63,882 129,335 3,895 55,000 75,000 100,000 75,000 75,000 (74,335) -57% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 46,383 63,882 129,335 3,895 55,000 75,000 100,000 75,000 75,000 (74,335) -57% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment 203,733 74,492 80,000 14,149 40,000 40,000 40,000 40,000 40,000 (40,000) -50% Infrastructure - - - - - - - - - - - Total Capital 203,733 74,492 80,000 14,149 40,000 40,000 40,000 40,000 40,000 (40,000) -50% Total Expenditures 253,719 145,063 225,462 21,355 135,000 135,000 155,000 135,000 135,000 (90,462) -40% Net Surplus / (Deficit)(174,260) (36,667) (80,462) 31,023 (26,668) (24,873) (43,261) (21,337) (19,346) Beginning Cash Balance 588,797 416,215 379,010 298,548 271,880 247,007 203,746 182,409 Cash Reserve Cash Adjustments 1,677 (537) - - - - - - Ending Cash Balance 416,215 379,010 298,548 271,880 247,007 203,746 182,409 163,064 Cash Reserves Target 63,430 36,266 56,366 33,750 33,750 38,750 33,750 33,750 Fund Purpose: Explanation of Revenue Sources: 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. There is a ticket surcharge fee of $3.50 per ticket sold: $1.00 deposited into Morris PAC Capital Fund (416), $1.50 deposited into the General Fund (101), and $1.00 deposited into Morris PAC Self-Promotion Fund (274). This fund also receives revenue from interest earned on the fund's cash balance. 12 City of South Bend, Indiana 2020 Budget Fund 273 - Morris PAC / Palais Royale Marketing 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 Charges for Services 13,318 17,373 15,000 10,951 15,000 15,300 15,606 15,918 16,236 - 0% Interest Earnings 421 1,025 1,200 709 480 428 378 332 352 (720) -60% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 13,739 18,398 16,200 11,661 15,480 15,728 15,984 16,250 16,588 (720) -4% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising 5,673 16,083 30,000 1,434 20,000 20,000 20,000 20,000 15,000 (10,000) -33% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 5,673 16,083 30,000 1,434 20,000 20,000 20,000 20,000 15,000 (10,000) -33% Capital - - - - - - - - - - - Total Expenditures 5,673 16,083 30,000 1,434 20,000 20,000 20,000 20,000 15,000 (10,000) -33% Net Surplus / (Deficit)8,067 2,315 (13,800) 10,227 (4,520) (4,272) (4,016) (3,750) 1,588 Beginning Cash Balance 47,005 55,239 57,485 43,685 39,165 34,893 30,877 27,127 Cash Reserve Cash Adjustments 168 (69) - - - - - - Ending Cash Balance 55,239 57,485 43,685 39,165 34,893 30,877 27,127 28,715 Cash Reserves Target 1,418 4,021 7,500 5,000 5,000 5,000 5,000 3,750 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. 13 City of South Bend, Indiana 2020 Budget Fund 101 - General Fund Palais Royale Ballroom (0405) 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 75,828 121,692 108,069 44,538 79,967 81,566 83,197 84,861 86,558 (28,102) -26% Health Insurance 31,275 56,456 30,168 15,084 23,221 24,621 26,021 27,621 29,221 (6,947) -23% Fringe Benefits 15,386 26,179 23,789 9,179 16,261 17,904 18,236 18,572 18,917 (7,528) -32% Total Personnel 122,488 204,328 162,026 68,801 119,449 124,091 127,454 131,054 134,696 (42,577) -26% Supplies 1,024 13,006 13,600 2,013 13,526 13,296 13,553 13,812 13,816 (74) -1% Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising 89,691 25,686 22,818 17,983 21,930 22,369 22,816 23,273 23,738 (888) -4% Utilities 72,345 81,902 86,000 48,510 82,582 84,234 85,919 87,637 89,390 (3,418) -4% Education & Training - - 500 - 510 520 531 541 552 10 2% Travel - - 2,000 - 2,040 2,081 2,122 2,165 2,208 40 2% Repairs & Maintenance 180,654 31,028 120,398 37,628 82,000 111,180 113,404 115,671 117,985 (38,398) -32% Other Interfund Allocations 29,268 29,690 48,511 24,259 43,852 47,440 47,113 47,894 48,593 (4,659) -10% Other Services & Charges 438 3,233 10,579 1,450 10,761 10,976 11,196 11,419 11,648 182 2% Transfers Out - - - - - - - - - - - Total Services & Charges 372,396 171,539 290,806 129,830 243,675 278,800 283,100 288,600 294,113 (47,131) -16% Capital - 15,000 15,000 - 15,300 15,606 15,606 15,606 15,606 300 2% Total Expenditures 495,908 403,873 481,432 200,644 391,950 431,793 439,713 449,072 458,231 (89,482) -19% Revenue Charges for Services 321,883 236,085 267,322 79,130 229,572 233,072 236,642 240,283 243,998 (37,750) -14% Donations - - - - - - - - - - - Other Income 24,526 22,540 23,400 8,279 20,000 20,400 20,808 21,224 21,649 (3,400) -15% Total Revenue 346,409 258,625 290,722 87,409 249,572 253,472 257,450 261,508 265,646 (41,150) -14% Department Purpose: Explanation of Revenue Sources: This department is funded by property tax revenue collected in the General Fund and from charges for services including concessions. 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. 14 City of South Bend, Indiana 2020 Budget Fund 450 - Palais Royale Historic Preservation 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 Charges for Services 16,423 17,661 18,500 6,327 15,000 15,300 15,606 15,918 16,236 (3,500) -19% Interest Earnings 896 2,107 2,700 1,326 231 176 123 74 91 (2,469) -91% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 17,319 19,768 21,200 7,653 15,231 15,476 15,729 15,992 16,327 (5,969) -28% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance 627 - 111,967 31,537 35,000 20,000 20,000 20,000 15,000 (76,967) -69% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 627 - 111,967 31,537 35,000 20,000 20,000 20,000 15,000 (76,967) -69% Capital - - - - - - - - - - - Total Expenditures 627 - 111,967 31,537 35,000 20,000 20,000 20,000 15,000 (76,967) -69% Net Surplus / (Deficit)16,692 19,768 (90,767) (23,884) (19,769) (4,524) (4,271) (4,008) 1,327 Beginning Cash Balance 92,747 109,771 129,405 38,638 18,869 14,345 10,074 6,067 Cash Reserve Cash Adjustments 332 (133) - - - - - - Ending Cash Balance 109,771 129,405 38,638 18,869 14,345 10,074 6,067 7,394 Cash Reserves Target 157 - 27,992 8,750 5,000 5,000 5,000 3,750 Fund Purpose: Explanation of Revenue Sources: 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. 15 Century Center 16 City of South Bend, Indiana 2020 Budget Fund 670 - Century Center Fund Type Enterprise 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 1,275,000 1,275,000 1,275,000 637,500 1,275,000 1,275,000 1,025,000 775,000 500,000 - 0% Charges for Services 2,959,959 3,157,588 3,207,730 1,474,655 3,590,320 3,625,504 3,661,039 3,696,930 3,733,178 382,590 12% Interest Earnings - (6) 7 6 - - - - - (7) -100% Other Income - 4,595 5,600 4,043 6,275 6,338 6,401 6,465 6,530 675 12% Interfund Allocation Reimb - - 66,045 33,021 68,478 70,060 71,667 73,349 75,058 2,433 4% Transfers In - - - - - - - - - - - Total Revenue 4,234,959 4,437,177 4,554,382 2,149,225 4,940,073 4,976,902 4,764,107 4,551,744 4,314,766 385,691 8% Expenditures by Type Personnel Salaries & Wages 1,889,096 1,370,048 1,475,246 709,567 1,523,128 1,554,631 1,584,723 1,615,416 1,646,724 47,882 3% Health Insurance 221,126 67,427 80,448 39,805 92,883 98,483 104,083 110,483 116,883 12,435 15% Fringe Benefits 158,790 405,378 454,214 187,228 486,069 495,856 505,686 515,713 525,945 31,855 7% Total Personnel 2,269,012 1,842,853 2,009,908 936,600 2,102,080 2,148,970 2,194,492 2,241,612 2,289,552 92,172 5% Supplies 604,641 1,224,932 1,171,224 511,633 1,418,899 1,219,960 1,244,382 1,269,292 1,294,702 247,675 21% Services & Charges Professional Services 530,718 95,836 86,248 40,935 120,628 123,041 125,502 128,012 130,573 34,380 40% Printing & Advertising 40,932 99 - - - - - - - - - Utilities 306,436 344,126 309,744 187,133 353,989 361,789 369,774 377,949 386,318 44,245 14% Education & Training 1,851 299 - - - - - - - - - Travel 22,497 - 2,000 - 1,000 1,020 1,040 1,061 1,082 (1,000) -50% Repairs & Maintenance 50,482 56,990 99,981 39,656 101,000 82,400 84,048 85,729 87,443 1,019 1% Other Interfund Allocations 95,946 - 162,380 81,192 169,544 184,090 183,860 187,047 189,787 7,164 4% Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Insurance 37,560 90,112 54,611 30,330 57,047 58,188 59,352 60,539 61,750 2,436 4% Other Services & Charges 114,331 518,552 523,034 236,950 579,589 591,181 603,005 615,065 627,365 56,555 11% Transfers Out 82,167 85,909 268,227 - 93,939 97,217 100,688 104,254 107,819 (174,288) -65% Total Services & Charges 1,282,920 1,191,923 1,506,225 616,195 1,476,736 1,498,926 1,527,269 1,559,656 1,592,137 (29,489) -2% Capital - - - - - - - - - - - Total Expenditures 4,156,573 4,259,708 4,687,357 2,064,428 4,997,715 4,867,856 4,966,143 5,070,560 5,176,391 310,358 7% Net Surplus / (Deficit)78,386 177,469 (132,975) 84,798 (57,642) 109,046 (202,036) (518,816) (861,625) Beginning Cash Balance 1,380,151 1,354,272 1,533,009 1,400,034 1,342,392 1,451,438 1,249,402 730,586 Cash Reserve Cash Adjustments (104,265) 1,268 - - - - - - Ending Cash Balance 1,354,272 1,533,009 1,400,034 1,342,392 1,451,438 1,249,402 730,586 (131,039) Cash Reserves Target 1,039,143 1,064,927 1,171,839 1,249,429 1,216,964 1,241,536 1,267,640 1,294,098 Fund Purpose: Explanation of Revenue Sources: 25% of Annual expenditures 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. 17 City of South Bend, Indiana 2020 Budget Fund 671 - Century Center Capital Fund Type Enterprise 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 - - - - - - - - - - - Charges for Services - - - - - - - - - - - Interest Earnings 866 2,026 12,000 6,401 10,000 10,000 10,000 10,000 10,000 (2,000) -17% Other Income - - - - - - - - - - - Transfers In - - 177,475 - - - - - - (177,475) -100% Total Revenue 866 2,026 189,475 6,401 10,000 10,000 10,000 10,000 10,000 (179,475) -95% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services 1,500 4,800 63,000 - - - - - - (63,000) -100% Repairs & Maintenance - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 1,500 4,800 63,000 - - - - - - (63,000) -100% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.- 1,725 20,000 - - - - - - (20,000) -100% Motor Equipment - - - - - - - - - - - Machinery & Equipment - 3,491 - - 20,000 20,000 20,000 20,000 20,000 20,000 - Total Capital - 5,216 20,000 - 20,000 20,000 20,000 20,000 20,000 - 0% Total Expenditures 1,500 10,016 83,000 - 20,000 20,000 20,000 20,000 20,000 (63,000) -76% Net Surplus / (Deficit)(634) (7,989) 106,475 6,401 (10,000) (10,000) (10,000) (10,000) (10,000) Beginning Cash Balance 865,986 865,353 857,363 963,838 953,838 943,838 933,838 923,838 Cash Reserve Cash Adjustments - - - - - - - - Ending Cash Balance 865,353 857,363 963,838 953,838 943,838 933,838 923,838 913,838 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: $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. 18 City of South Bend, Indiana 2020 Budget Fund 672 - Century Center Energy Conservation Debt Svc Fund Type Enterprise 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 - 221,437 235,000 235,000 221,437 221,437 221,437 221,437 221,437 (13,563) -6% Interest Earnings 51 36 2,400 1,235 1,200 1,200 1,200 1,200 1,200 (1,200) -50% Other Income 110,907 110,049 103,235 53,109 95,720 88,057 80,242 72,268 64,132 (7,515) -7% Transfers In 82,167 85,909 90,752 - 93,939 97,217 100,688 104,254 107,819 3,187 4% Total Revenue 193,125 417,430 431,387 289,344 412,296 407,911 403,567 399,159 394,588 (19,091) -4% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Debt Service Principal 46,606 162,702 280,090 138,681 285,614 291,274 297,175 303,221 309,315 5,524 2% Interest & Fees 144,691 143,034 136,334 68,880 125,482 115,437 105,192 94,738 84,073 (10,852) -8% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 191,297 305,736 416,424 207,561 411,096 406,711 402,367 397,959 393,388 (5,328) -1% Capital - - - - - - - - - - - Total Expenditures 191,297 305,736 416,424 207,561 411,096 406,711 402,367 397,959 393,388 (5,328) -1% Net Surplus / (Deficit)1,829 111,694 14,963 81,783 1,200 1,200 1,200 1,200 1,200 Beginning Cash Balance 57,152 58,882 170,609 185,572 186,772 187,972 189,172 190,372 Cash Reserve Cash Adjustments (99) 33 - - - - - - Ending Cash Balance 58,882 170,609 185,572 186,772 187,972 189,172 190,372 191,572 Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: No reserve requirement 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. 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. 19 Parking Garages 20 City of South Bend, Indiana 2020 Budget Fund 601 - Parking Garages Fund Type Enterprise 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 Charges for Services 1,197,792 1,224,035 1,221,730 430,718 1,281,877 1,281,877 1,281,877 1,281,877 1,281,877 60,147 5% Fines, Forfeitures, and Fees 60,034 65,553 55,700 28,428 62,000 62,000 62,000 62,000 62,000 6,300 11% Interest Earnings 10,532 23,047 24,368 13,825 10,365 11,608 13,029 13,557 17,275 (14,003) -57% Other Income 4,847 1,606 16,684 16,084 1,200 1,200 1,200 1,200 1,200 (15,484) -93% Transfers In - - - - - - - - - - - Total Revenue 1,273,206 1,314,241 1,318,482 489,055 1,355,442 1,356,685 1,358,106 1,358,634 1,362,352 36,960 3% Expenditures by Dept (0460) Main Street Garage 196,455 283,633 570,469 184,600 342,975 369,359 344,907 370,892 271,892 (227,494) -40% (0462) Leighton Plaza Garage 516,763 376,898 689,987 227,725 445,887 477,967 503,699 535,131 451,583 (244,100) -35% (0463) Parking Enforcement 119,360 264,600 185,316 138,340 81,470 81,559 81,650 81,743 71,838 (103,846) -56% (0464) Wayne Street Garage 187,496 283,985 516,128 158,033 299,163 315,398 300,908 316,797 252,701 (216,965) -42% (0465) Eddy Street Commons - - 15,000 - 11,000 11,000 11,000 11,000 11,000 (4,000) -27% Total Expenditures 1,020,074 1,209,117 1,976,900 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,059,014 (796,405) -40% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - 969 - - - - - - - - - Services & Charges Professional Services 704,986 1,001,178 713,983 550,722 500,000 500,000 500,000 500,000 500,000 (213,983) -30% Utilities 26,020 97,488 77,605 55,456 86,296 88,022 89,782 91,577 93,409 8,691 11% Repairs & Maintenance 240,925 59,093 869,835 72,483 315,000 315,000 315,000 315,000 315,000 (554,835) -64% Other Interfund Allocations 40,356 40,944 49,026 24,504 84,199 87,261 87,382 88,986 90,605 35,173 72% Other Services & Charges 7,787 9,444 6,451 5,533 5,000 5,000 60,000 60,000 60,000 (1,451) -22% Transfers Out - - - - - - - - - - - Total Services & Charges 1,020,074 1,208,148 1,716,900 708,699 990,495 995,283 1,052,164 1,055,563 1,059,014 (726,405) -42% Capital Land - - - - - - - - - - - Land Improvements - - - - - - - - - - - Bldgs & Bldg Improve.- - 250,000 - 180,000 250,000 180,000 250,000 - (70,000) -28% Motor Equipment - - - - - - - - - - - Machinery & Equipment - - 10,000 - 10,000 10,000 10,000 10,000 - - 0% Infrastructure - - - - - - - - - - - Total Capital - - 260,000 - 190,000 260,000 190,000 260,000 - (70,000) -27% Total Expenditures 1,020,074 1,209,117 1,976,900 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,059,014 (796,405) -40% Net Surplus / (Deficit)253,132 105,124 (658,418) (219,643) 174,947 101,402 115,942 43,071 303,338 Beginning Cash Balance 968,528 1,225,253 1,329,185 670,767 845,714 947,116 1,063,058 1,106,129 Cash Reserve Cash Adjustments 3,593 (1,192) - - - - - - Ending Cash Balance 1,225,253 1,329,185 670,767 845,714 947,116 1,063,058 1,106,129 1,409,467 Cash Reserves Target 255,018 302,279 494,225 295,124 313,821 310,541 328,891 264,754 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. 21 Parks (Parks Administration, Parks Maintenance, Recreation, Marketing, & Golf) 22 City of South Bend, Indiana 2020 Budget Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Historical Revenue by Fund 201 Parks & Recreation 14,639,882 15,743,288 20,770,870 10,268,990 15,537,398 15,196,116 15,347,014 15,501,437 15,107,784 (5,233,472) -25% 203 Recreation Nonreverting 949,896 995,799 - - - - - - - - - 405 Park Nonreverting Capital 270,952 33,465 - - - - - - - - - Total Revenue 15,860,730 16,772,552 20,770,870 10,268,990 15,537,398 15,196,116 15,347,014 15,501,437 15,107,784 (5,233,472) -25% Revenue by Type Property Taxes 9,033,731 9,591,899 9,680,317 5,418,668 9,340,797 9,499,591 9,661,084 9,825,322 9,992,352 (339,520) -4% Intergov./ Shared Revenues 791,778 842,315 720,180 432,043 845,000 845,000 845,000 845,000 845,000 124,820 17% Intergov./ Grants - 746,101 4,303,899 1,396,325 50,000 - - - - (4,253,899) -99% Charges for Services 2,727,433 2,692,400 3,585,861 1,140,217 3,282,694 3,344,574 3,344,574 3,344,574 3,242,045 (303,167) -8% Interest Earnings 32,311 99,300 116,000 73,314 82,907 70,751 60,156 50,341 37,187 (33,093) -29% Donations 131,200 111,123 1,626,000 1,448,400 1,065,000 565,000 565,000 565,000 120,000 (561,000) -35% Other Income 918,924 343,567 330,793 152,204 71,000 71,200 71,200 71,200 71,200 (259,793) -79% Transfers In 2,225,354 2,345,846 407,820 207,820 800,000 800,000 800,000 800,000 800,000 392,180 96% Total Revenue 15,860,730 16,772,552 20,770,870 10,268,990 15,537,398 15,196,116 15,347,014 15,501,437 15,107,784 (5,233,472) -25% Historical Expenditures by Fund 201 Parks & Recreation 12,943,862 13,647,003 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% 203 Recreation Nonreverting 975,364 1,780,445 - - - - - - - - - 405 Park Nonreverting Capital 404,956 210,170 - - - - - - - - - Total Expenditures 14,324,182 15,637,617 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% Expenditures by Dept Parks Administration 1,404,091 1,259,102 1,749,190 882,362 1,514,423 1,671,309 1,700,433 1,734,807 1,766,230 (234,767) -13% Parks Maintenance 6,621,629 6,410,765 7,151,465 2,955,033 6,757,434 6,935,125 6,829,893 6,976,570 7,064,633 (394,031) -6% Golf Courses 1,527,473 1,420,678 1,543,088 691,452 1,550,027 1,604,897 1,620,261 1,605,017 1,584,754 6,939 0% Recreation 2,924,112 3,546,782 3,185,579 1,307,108 3,074,201 3,133,764 3,194,590 3,194,167 3,148,155 (111,378) -3% Potawatomi Zoo 705,715 712,660 700,000 350,000 700,000 700,000 700,000 600,000 400,000 - 0% Potawatomi Greenhouse 37,710 43,692 46,527 38,404 45,104 46,017 46,153 46,684 47,222 (1,423) -3% Graffiti Removal 102,258 99,070 4 147 - - - - - (4) -100% Marketing & Events 806,134 948,583 1,224,594 440,239 1,266,763 1,296,818 1,320,184 1,344,965 1,370,063 42,169 3% Regional Cities Grant 195,060 1,196,285 3,608,655 1,121,771 - - - - - (3,608,655) -100% Pokagon Band Donation - - 2,225,000 1,695,432 - - - - - (2,225,000) -100% Leighton Foundation Grant - - 1,000,000 - 500,000 - - - - (500,000) -50% Total Expenditures 14,324,182 15,637,617 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% Expenditures by Type Personnel Salaries & Wages 5,780,581 5,703,819 6,202,847 2,729,661 6,197,060 6,335,085 6,423,433 6,519,540 6,617,427 (5,787) 0% Health Insurance 1,322,134 1,307,190 926,776 401,067 1,102,988 1,169,488 1,235,988 1,311,988 1,387,988 176,212 19% Fringe Benefits 987,365 990,106 1,082,685 487,250 1,092,924 1,118,954 1,135,211 1,152,953 1,171,030 10,239 1% Total Personnel 8,090,079 8,001,115 8,212,308 3,617,978 8,392,972 8,623,527 8,794,632 8,984,481 9,176,445 180,664 2% Supplies 1,107,691 1,157,208 1,476,696 576,268 1,522,013 1,510,343 1,536,326 1,564,905 1,564,905 45,317 3% Services & Charges Professional Services 326,082 553,857 933,159 233,999 135,909 135,909 135,909 135,909 135,909 (797,250) -85% Printing & Advertising 80,862 100,791 149,777 60,120 234,780 234,780 234,780 234,780 234,780 85,003 57% Utilities 657,499 651,921 596,400 317,277 674,112 703,433 734,925 768,789 778,894 77,712 13% Education & Training 10,013 16,940 44,899 8,035 34,500 34,500 34,500 34,500 34,500 (10,399) -23% Travel 25,388 21,485 29,825 8,434 28,500 28,500 28,500 28,500 28,500 (1,325) -4% Repairs & Maintenance 997,672 431,450 646,657 226,413 401,510 490,360 493,641 497,087 497,087 (245,147) -38% Other Interfund Allocations 1,300,349 1,174,618 1,672,261 836,113 1,441,319 1,601,695 1,621,088 1,651,435 1,678,754 (230,942) -14% Debt Service Principal 265,309 359,864 440,472 265,609 516,346 490,549 272,832 184,936 41,169 75,874 17% Interest & Fees 19,957 24,972 46,529 31,203 50,033 36,029 22,990 12,103 5,329 3,504 8% Grants & Subsidies 648,009 691,626 715,000 365,000 715,000 715,000 715,000 615,000 415,000 - 0% Other Services & Charges 519,987 642,039 1,128,314 325,620 760,958 783,305 786,391 789,785 789,785 (367,356) -33% Transfers Out - 925,652 - - - - - - - - - Total Services & Charges 4,851,127 5,595,215 6,403,293 2,677,821 4,992,967 5,254,060 5,080,556 4,952,824 4,639,707 (1,410,326) -22% Capital 275,285 884,080 6,341,805 2,609,882 500,000 - - - - (5,841,805) -92% Total Expenditures 14,324,182 15,637,617 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% Net Surplus / (Deficit)1,536,548 1,134,934 (1,663,232) 787,041 129,446 (191,814) (64,500) (773) (273,273) Beginning Cash Balance 5,609,296 7,173,618 8,298,306 6,635,074 6,764,520 6,572,706 6,508,206 6,507,433 Cash Reserve Cash Adjustments 27,774 (10,247) - - - - - - Ending Cash Balance 7,173,618 8,298,306 6,635,074 6,764,520 6,572,706 6,508,206 6,507,433 6,234,160 Cash Reserves Target 3,581,046 3,909,404 5,608,526 3,851,988 3,846,983 3,852,879 3,875,553 3,845,264 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. 23 City of South Bend, Indiana 2020 Budget Fund 201 - Parks & Recreation 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 Property Taxes 9,033,731 9,591,899 9,680,317 5,418,668 9,340,797 9,499,591 9,661,084 9,825,322 9,992,352 (339,520) -4% Intergov./ Shared Revenues 791,778 842,315 720,180 432,043 845,000 845,000 845,000 845,000 845,000 124,820 17% Intergov./ Grants - 746,101 4,303,899 1,396,325 50,000 - - - - (4,253,899) -99% Charges for Services 1,835,527 1,715,313 3,585,861 1,140,217 3,282,694 3,344,574 3,344,574 3,344,574 3,242,045 (303,167) -8% Interest Earnings 22,651 82,586 116,000 73,314 82,907 70,751 60,156 50,341 37,187 (33,093) -29% Donations 1,500 81,500 1,626,000 1,448,400 1,065,000 565,000 565,000 565,000 120,000 (561,000) -35% Other Income 914,342 337,727 330,793 152,204 71,000 71,200 71,200 71,200 71,200 (259,793) -79% Transfers In 2,040,354 2,345,846 407,820 207,820 800,000 800,000 800,000 800,000 800,000 392,180 96% Total Revenue 14,639,882 15,743,288 20,770,870 10,268,990 15,537,398 15,196,116 15,347,014 15,501,437 15,107,784 (5,233,472) -25% Expenditures by Dept Parks Administration 1,404,091 1,259,102 1,749,190 882,362 1,514,423 1,671,309 1,700,433 1,734,807 1,766,230 (234,767) -13% Parks Maintenance 6,335,078 6,204,964 7,151,465 2,955,033 6,757,434 6,935,125 6,829,893 6,976,570 7,064,633 (394,031) -6% Golf Courses 1,409,068 1,416,310 1,543,088 691,452 1,550,027 1,604,897 1,620,261 1,605,017 1,584,754 6,939 0% Recreation 2,008,072 1,911,046 3,185,579 1,307,108 3,074,201 3,133,764 3,194,590 3,194,167 3,148,155 (111,378) -3% Potawatomi Zoo 705,715 712,660 700,000 350,000 700,000 700,000 700,000 600,000 400,000 - 0% Potawatomi Greenhouse 37,710 43,692 46,527 38,404 45,104 46,017 46,153 46,684 47,222 (1,423) -3% Graffiti Removal 102,258 99,070 4 147 - - - - - (4) -100% Marketing & Events 746,809 803,874 1,224,594 440,239 1,266,763 1,296,818 1,320,184 1,344,965 1,370,063 42,169 3% Regional Cities Grant 195,060 1,196,285 3,608,655 1,121,771 - - - - - (3,608,655) -100% Pokagon Band Donation - - 2,225,000 1,695,432 - - - - - (2,225,000) -100% Leighton Foundation Grant - - 1,000,000 - 500,000 - - - - (500,000) -50% Total Expenditures 12,943,862 13,647,003 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% Expenditures by Type Personnel Salaries & Wages 5,461,667 5,399,492 6,202,847 2,729,661 6,197,060 6,335,085 6,423,433 6,519,540 6,617,427 (5,787) 0% Health Insurance 1,320,977 1,307,190 926,776 401,067 1,102,988 1,169,488 1,235,988 1,311,988 1,387,988 176,212 19% Fringe Benefits 959,655 964,026 1,082,685 487,250 1,092,924 1,118,954 1,135,211 1,152,953 1,171,030 10,239 1% Total Personnel 7,742,299 7,670,708 8,212,308 3,617,978 8,392,972 8,623,527 8,794,632 8,984,481 9,176,445 180,664 2% Supplies 886,640 998,555 1,476,696 576,268 1,522,013 1,510,343 1,536,326 1,564,905 1,564,905 45,317 3% Services & Charges Professional Services 197,885 423,466 933,159 233,999 135,909 135,909 135,909 135,909 135,909 (797,250) -85% Printing & Advertising 72,889 37,141 149,777 60,120 234,780 234,780 234,780 234,780 234,780 85,003 57% Utilities 657,499 651,921 596,400 317,277 674,112 703,433 734,925 768,789 778,894 77,712 13% Education & Training 7,283 10,086 44,899 8,035 34,500 34,500 34,500 34,500 34,500 (10,399) -23% Travel 16,209 12,131 29,825 8,434 28,500 28,500 28,500 28,500 28,500 (1,325) -4% Repairs & Maintenance 869,863 415,648 646,657 226,413 401,510 490,360 493,641 497,087 497,087 (245,147) -38% Other Interfund Allocations 1,213,673 1,064,472 1,672,261 836,113 1,441,319 1,601,695 1,621,088 1,651,435 1,678,754 (230,942) -14% Debt Service Principal 265,309 359,864 440,472 265,609 516,346 490,549 272,832 184,936 41,169 75,874 17% Interest & Fees 19,957 24,972 46,529 31,203 50,033 36,029 22,990 12,103 5,329 3,504 8% Grants & Subsidies 648,009 691,626 715,000 365,000 715,000 715,000 715,000 615,000 415,000 - 0% Other Services & Charges 346,346 443,831 1,128,314 325,620 760,958 783,305 786,391 789,785 789,785 (367,356) -33% Transfers Out - - - - - - - - - - - Total Services & Charges 4,314,923 4,135,158 6,403,293 2,677,821 4,992,967 5,254,060 5,080,556 4,952,824 4,639,707 (1,410,326) -22% Capital - 842,582 6,341,805 2,609,882 500,000 - - - - (5,841,805) -92% Total Expenditures 12,943,862 13,647,003 22,434,102 9,481,949 15,407,952 15,387,930 15,411,514 15,502,210 15,381,057 (7,026,150) -31% Net Surplus / (Deficit)1,696,020 2,096,285 (1,663,232) 787,041 129,446 (191,814) (64,500) (773) (273,273) Beginning Cash Balance 4,490,441 6,210,755 8,298,306 6,635,074 6,764,520 6,572,706 6,508,206 6,507,433 Cash Reserve Cash Adjustments 24,294 (8,735) - - - - - - Ending Cash Balance 6,210,755 8,298,306 6,635,074 6,764,520 6,572,706 6,508,206 6,507,433 6,234,160 Cash Reserves Target 3,235,965 3,411,751 5,608,526 3,851,988 3,846,983 3,852,879 3,875,553 3,845,264 Fund Purpose: 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. 24 City of South Bend, Indiana 2020 Budget Fund 203 - Recreation Nonreverting 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 Charges for Services 886,152 972,422 - - - - - - - - - Interest Earnings 8,462 15,514 - - - - - - - - - Donations 54,700 2,023 - - - - - - - - - Other Income 582 5,840 - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 949,896 995,799 - - - - - - - - - Expenditures by Type Personnel Salaries & Wages 318,913 304,327 - - - - - - - - - Health Insurance 1,157 - - - - - - - - - - Fringe Benefits 27,710 26,080 - - - - - - - - - Total Personnel 347,780 330,407 - - - - - - - - - Supplies 159,833 122,292 - - - - - - - - - Services & Charges Professional Services 128,197 130,391 - - - - - - - - - Printing & Advertising 7,973 63,651 - - - - - - - - - Education & Training 2,730 6,853 - - - - - - - - - Travel 9,179 9,354 - - - - - - - - - Repairs & Maintenance 8,261 168 - - - - - - - - - Other Interfund Allocations 86,676 110,146 - - - - - - - - - Other Services & Charges 168,686 198,209 - - - - - - - - - Transfers Out - 798,976 - - - - - - - - - Total Services & Charges 411,702 1,317,748 - - - - - - - - - Capital Land - - - - - - - - - - - Land Improvements 56,050 9,998 - - - - - - - - - Bldgs & Bldg Improve.- - - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital 56,050 9,998 - - - - - - - - - Total Expenditures 975,364 1,780,445 - - - - - - - - - Net Surplus / (Deficit)(25,469) (784,646) - - - - - - - Beginning Cash Balance 808,692 785,885 - - - - - - Cash Reserve Cash Adjustments 2,662 (1,240) - - - - - - Ending Cash Balance 785,885 - - - - - - - Cash Reserves Target 243,841 445,111 - - - - - - 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. 25 City of South Bend, Indiana 2020 Budget Fund 312 - 2017 Parks Bond Debt Service 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 Property Taxes - 703,118 1,077,000 629,029 1,111,962 1,130,865 1,150,090 1,169,642 1,189,526 34,962 3% Intergov./ Shared Revenues - 37,107 61,404 36,183 42,232 42,232 42,232 42,232 42,232 (19,172) -31% Interest Earnings - 722 1,000 203 1,082 895 1,191 1,612 2,299 82 8% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue - 740,947 1,139,404 665,415 1,155,276 1,173,992 1,193,513 1,213,486 1,234,057 15,872 1% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Debt Service Principal - 350,000 770,000 375,000 785,000 825,000 830,000 865,000 890,000 15,000 2% Interest & Fees - 243,304 411,143 208,383 387,967 364,192 339,367 314,167 287,992 (23,176) -6% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - 593,304 1,181,143 583,383 1,172,967 1,189,192 1,169,367 1,179,167 1,177,992 (8,176) -1% Capital - - - - - - - - - - - Total Expenditures - 593,304 1,181,143 583,383 1,172,967 1,189,192 1,169,367 1,179,167 1,177,992 (8,176) -1% Net Surplus / (Deficit)- 147,643 (41,739) 82,032 (17,691) (15,200) 24,146 34,319 56,065 Beginning Cash Balance - - 147,684 105,945 88,254 73,054 97,200 131,519 Cash Reserve Cash Adjustments - 41 - - - - - - Ending Cash Balance - 147,684 105,945 88,254 73,054 97,200 131,519 187,584 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. 26 City of South Bend, Indiana 2020 Budget Fund 401 - Coveleski Stadium Capital 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 Charges for Services 41,814 29,082 43,500 - 30,000 30,000 30,000 30,000 30,000 (13,500) -31% Interest Earnings 776 1,054 850 529 163 165 167 169 172 (687) -81% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 42,590 30,136 44,350 529 30,163 30,165 30,167 30,169 30,172 (14,187) -32% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance 78,597 1,249 71,667 31,667 30,000 30,000 30,000 30,000 30,000 (41,667) -58% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 78,597 1,249 71,667 31,667 30,000 30,000 30,000 30,000 30,000 (41,667) -58% Capital - 10,000 32,955 32,955 - - - - - (32,955) -100% Total Expenditures 78,597 11,249 104,622 64,622 30,000 30,000 30,000 30,000 30,000 (74,622) -71% Net Surplus / (Deficit)(36,007) 18,887 (60,272) (64,093) 163 165 167 169 172 Beginning Cash Balance 90,376 54,612 73,435 13,163 13,326 13,491 13,658 13,827 Cash Reserve Cash Adjustments 243 (64) - - - - - - Ending Cash Balance 54,612 73,435 13,163 13,326 13,491 13,658 13,827 13,999 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. Planned expenditures are for painting, landscaping, and mechanical upgrades. Revenues are in the form of compensation received by the City based on stadium attendance. 27 City of South Bend, Indiana 2020 Budget Fund 405 - Park Nonreverting Capital 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 Charges for Services 5,754 4,665 - - - - - - - - - Interest Earnings 1,198 1,200 - - - - - - - - - Donations 75,000 27,600 - - - - - - - - - Other Income 4,000 - - - - - - - - - - Transfers In 185,000 - - - - - - - - - - Total Revenue 270,952 33,465 - - - - - - - - - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 61,218 36,361 - - - - - - - - - Services & Charges Repairs & Maintenance 119,549 15,634 - - - - - - - - - Other Services & Charges 4,954 - - - - - - - - - - Transfers Out - 126,675 - - - - - - - - - Total Services & Charges 124,503 142,309 - - - - - - - - - Capital Motor Equipment 141,147 31,500 - - - - - - - - - Machinery & Equipment 78,089 - - - - - - - - - - Total Capital 219,235 31,500 - - - - - - - - - Total Expenditures 404,956 210,170 - - - - - - - - - Net Surplus / (Deficit)(134,004) (176,705) - - - - - - - Beginning Cash Balance 310,163 176,978 - - - - - - Cash Reserve Cash Adjustments 818 (273) - - - - - - Ending Cash Balance 176,978 - - - - - - - Cash Reserves Target 101,239 52,542 - - - - - - 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) is 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. 28 City of South Bend, Indiana 2020 Budget Fund 471 - 2017 Parks Bond Capital 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 - 186,252 255,000 141,089 - - - - - (255,000) -100% Debt Proceeds 14,081,478 - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 14,081,478 186,252 255,000 141,089 - - - - - (255,000) -100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services 179,370 147,642 - 15,000 - - - - - - - Repairs & Maintenance - - - - - - - - - - - Debt Service Principal - - - - - - - - - - - Interest & Fees 13,150 - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 192,520 147,642 - 15,000 - - - - - - - Capital Land - - - - - - - - - - - Land Improvements - 731,628 6,707,066 1,854,924 - - - - - (6,707,066) -100% Bldgs & Bldg Improve.- 223,823 - - - - - - - - - Motor Equipment - - - - - - - - - - - Machinery & Equipment - - - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital - 955,451 6,707,066 1,854,924 - - - - - (6,707,066) -100% Total Expenditures 192,520 1,103,093 6,707,066 1,869,924 - - - - - (6,707,066) -100% Net Surplus / (Deficit)13,888,958 (916,841) (6,452,066) (1,728,834) - - - - - Beginning Cash Balance - 13,888,958 12,975,703 6,523,637 6,523,637 6,523,637 6,523,637 6,523,637 Cash Reserve Cash Adjustments - 3,586 - - - - - - Ending Cash Balance 13,888,958 12,975,703 6,523,637 6,523,637 6,523,637 6,523,637 6,523,637 6,523,637 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. 29 City of South Bend, Indiana 2020 Budget Fund 730 - City Cemetery Fund Type Trust 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 266 509 620 339 119 121 122 124 125 (501) -81% Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 266 509 620 339 119 121 122 124 125 (501) -81% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Other Services & Charges 599 - - - 20,000 - - - - 20,000 - Transfers Out - - - - - - - - - - - Total Services & Charges 599 - - - 20,000 - - - - 20,000 - Capital - - - - - - - - - - - Total Expenditures 599 - - - 20,000 - - - - 20,000 - Net Surplus / (Deficit)(333) 509 620 339 (19,881) 121 122 124 125 Beginning Cash Balance 28,752 28,513 28,987 29,607 9,726 9,847 9,969 10,093 Cash Reserve Cash Adjustments 95 (36) - - - - - - Ending Cash Balance 28,513 28,987 29,607 9,726 9,847 9,969 10,093 10,218 Cash Reserves Target 150 - - 5,000 - - - - Fund Purpose: Explanation of Revenue Sources: 25% of Annual expenditures This trust fund is designated for expenses specifically for the City Cemetery. 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. 30 City of South Bend, Indiana 2020 Budget Fund 731 - Bowman Cemetery Fund Type Trust 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 - (126) 8,000 5,323 5,757 5,829 5,901 5,974 6,049 (2,243) -28% Other Income - 455,998 - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue - 455,872 8,000 5,323 5,757 5,829 5,901 5,974 6,049 (2,243) -28% 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 - - - - - - - - - - - Total Expenditures - - - - - - - - - - - Net Surplus / (Deficit)- 455,872 8,000 5,323 5,757 5,829 5,901 5,974 6,049 Beginning Cash Balance - - 455,998 463,998 469,755 475,584 481,485 487,459 Cash Reserve Cash Adjustments - 126 - - - - - - Ending Cash Balance - 455,998 463,998 469,755 475,584 481,485 487,459 493,508 Cash Reserves Target - 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Fund Purpose: Explanation of Revenue Sources: $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. Currently, this fund only receives revenue from interest earned on the fund's cash balance. 31 City of South Bend, Indiana 2020 Budget Fund 751 - 2015 Parks Bond Capital Fund Type 2015 Parks Bond Capital Control Capital 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 6,700 4,813 1,000 568 - - - - - (1,000) -100% Debt Proceeds - - - - - - - - - - - Other Income - - - - - - - - - - - Transfers In - - - - - - - - - - - Total Revenue 6,700 4,813 1,000 568 - - - - - (1,000) -100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 61,848 43,656 13,316 6,082 - - - - - (13,316) -100% Services & Charges Professional Services - - - - - - - - - - - Repairs & Maintenance 68,265 - - - - - - - - - - Other Services & Charges 23,581 291,724 10,159 2,388 - - - - - (10,159) -100% Transfers Out - 288 - - - - - - - - - Total Services & Charges 91,846 292,013 10,159 2,388 - - - - - (10,159) -100% Capital Land - - - - - - - - - - - Land Improvements 202,758 - - - - - - - - - - Bldgs & Bldg Improve.650,423 2,410,160 450,712 87,861 - - - - - (450,712) -100% Motor Equipment - - - - - - - - - - - Machinery & Equipment 65,800 58,521 - - - - - - - - - Infrastructure - - - - - - - - - - - Total Capital 918,981 2,468,681 450,712 87,861 - - - - - (450,712) -100% Total Expenditures 1,072,675 2,804,350 474,187 96,332 - - - - - (474,187) -100% Net Surplus / (Deficit)(1,065,975) (2,799,537) (473,187) (95,764) - - - - - Beginning Cash Balance - 3,271,224 471,687 - - - - - Cash Reserve Cash Adjustments 4,337,199 - 1,500 - - - - - Ending Cash Balance 3,271,224 471,687 - - - - - - Cash Reserves Target - - - - - - - - Fund Purpose: Explanation of Revenue Sources: 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. 32 City of South Bend, Indiana 2020 Budget Fund 757 - 2015 Parks Bond Debt Service 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 1,472 2,787 2,500 1,564 2,000 2,000 2,000 2,000 2,000 (500) -20% Other Income - 31,723 - - - - - - - - - Transfers In 384,835 347,259 379,431 190,237 377,756 376,006 374,106 371,981 374,781 (1,675) 0% Total Revenue 386,307 381,769 381,931 191,801 379,756 378,006 376,106 373,981 376,781 (2,175) -1% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Debt Service Principal 215,000 210,000 220,000 110,000 225,000 225,000 230,000 240,000 240,000 5,000 2% Interest & Fees 175,481 169,106 163,732 82,191 157,131 150,381 143,556 136,581 129,381 (6,601) -4% Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 390,481 379,106 383,732 192,191 382,131 375,381 373,556 376,581 369,381 (1,601) 0% Capital - - - - - - - - - - - Total Expenditures 390,481 379,106 383,732 192,191 382,131 375,381 373,556 376,581 369,381 (1,601) 0% Net Surplus / (Deficit)(4,174) 2,662 (1,801) (389) (2,375) 2,625 2,550 (2,600) 7,400 Beginning Cash Balance - 557,768 560,431 558,630 556,255 558,880 561,430 558,830 Cash Reserve Cash Adjustments 561,943 - - - - - - - Ending Cash Balance 557,768 560,431 558,630 556,255 558,880 561,430 558,830 566,230 Cash Reserves Target 557,768 560,431 558,630 556,255 558,880 561,430 558,830 566,230 Fund Purpose: Explanation of Revenue Sources: 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 $5,605,000. The debt service reserve will be used towards the last debt service payment. The accounting records are maintained in trustee bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system. This fund receives monthly lease rental payments from the EDIT Fund (408). This fund also receives revenue from interest earned on the cash balance at the trustee bank. 33 2020 Proposed Staffing Summary City of South Bend Fund Department Position Status FTE 2019 Salary Cap Proposed % Increase 2020 Salary Cap 101-0404 Morris Performing Arts Center Custodian NB 1 25,982$ 17.0%30,398$ 101-0404 Morris Performing Arts Center Director of Booking & Event Services NB 1 61,194$ 2.0%62,418$ 101-0404 Morris Performing Arts Center Director of Box Office & Event Services - Venues NB 1 64,000$ 2.0%65,280$ 101-0404 Morris Performing Arts Center Event Service Technician II (Change from I)NB 1 32,613$ 2.0%33,265$ 101-0404 Morris Performing Arts Center Manager - Facility Operations (MPAC)NB 1 61,194$ 2.0%62,418$ 101-0404 Morris Performing Arts Center Manager - Operations NB 1 71,394$ 2.0%72,822$ 101-0404 Morris Performing Arts Center Manager - Production NB 1 49,827$ 2.0%50,824$ 101-0404 Morris Performing Arts Center Manager I - Assistant Box Office NB 1 35,302$ 2.0%36,008$ 101-0404 Morris Performing Arts Center Manager II - Assistant Box Office NB 1 39,453$ 2.0%40,242$ Total FTEs - Morris Performing Arts Center 9 101-0405 Palais Royale Ballroom Administrative Assistant I NB 1 41,336$ 2.0%42,163$ 101-0405 Palais Royale Ballroom Manager - Assistant Facility Operations NB 1 37,063$ 2.0%37,804$ Total FTEs - Palais Royale Ballroom 2 201-1100 Parks Administration Deputy Director of Venues, Parks & Arts NB 1 99,367$ 2.0%101,354$ 201-1100 Parks Administration Executive Assistant NB 1 55,740$ 2.0%56,855$ 201-1100 Parks Administration Executive Director Venues, Parks & Arts NB 1 119,646$ 2.0%122,039$ 201-1100 Parks Administration Financial Specialist II NB 1 39,782$ 2.0%40,578$ 201-1100 Parks Administration Financial Specialist IV NB 2 49,277$ 2.0%50,263$ 201-1100 Parks Administration Manager - Office NB 1 38,019$ 2.0%38,779$ Total FTEs - Parks Administration 7 201-1101 Parks Maintenance Financial Specialist III NB 1 44,500$ 2.0%45,390$ 201-1101 Parks Maintenance Director of Facilities & Grounds NB 1 75,000$ 2.0%76,500$ 201-1101 Parks Maintenance Superintendent V (Formerly Foreman IV)NB 2 58,716$ 2.0%59,890$ 201-1101 Parks Maintenance Foreman V NB 1 49,827$ 2.0%50,824$ 201-1101 Parks Maintenance Horticulturist Tech NB 1 49,827$ 2.0%50,824$ 201-1101 Parks Maintenance Manager - Facilities NB 1 64,033$ 2.0%65,314$ 201-1101 Parks Maintenance Manager - Operations - Forester NB 1 64,033$ 2.0%65,314$ 201-1101 Parks Maintenance Manager - Park Grounds Manager NB 3 64,033$ 2.0%65,314$ 201-1101 Parks Maintenance Manager - Public Construction (was Project Manager)NB 1 55,432$ 27.1%70,462$ 201-1101 Parks Maintenance Superintendent III NB 1 53,490$ 2.0%54,560$ 201-1101 Parks Maintenance Arborist I TM 3 41,184$ 1.0%41,596$ 201-1101 Parks Maintenance Arborist II TM 2 44,741$ 1.0%45,188$ 201-1101 Parks Maintenance Arborist-Weed Control TM 1 39,312$ 1.0%39,705$ 201-1101 Parks Maintenance Athletic Field Maintenance TM 1 37,482$ 1.0%37,857$ 201-1101 Parks Maintenance Building & Structure Maint I TM 1 43,160$ 1.0%43,592$ 201-1101 Parks Maintenance Building & Structure Maint II TM 1 44,408$ 1.0%44,852$ 201-1101 Parks Maintenance Building Maintenance Custodian & Labor TM 1 34,174$ 1.0%34,516$ 201-1101 Parks Maintenance Construction Maintenance Carpenter II TM 1 43,160$ 1.0%43,592$ 201-1101 Parks Maintenance Construction Maintenance Carpenter III TM 1 44,741$ 1.0%45,188$ 201-1101 Parks Maintenance Construction Maintenance Mason TM 1 43,160$ 1.0%43,592$ 201-1101 Parks Maintenance Equipment Operator II TM 2 37,086$ 1.0%37,457$ 201-1101 Parks Maintenance Group Leader TM 6 39,603$ 1.0%39,999$ 201-1101 Parks Maintenance Head Custodian TM 4 35,651$ 1.0%36,008$ 201-1101 Parks Maintenance Heavy Equipment Operator I TM 1 40,206$ 1.0%40,608$ 201-1101 Parks Maintenance Job Leader TM 2 42,307$ 1.0%42,730$ 201-1101 Parks Maintenance Job Leader - Mower Shop TM 1 42,307$ 1.0%42,730$ 201-1101 Parks Maintenance Mechanic IV TM 1 41,309$ 1.0%41,722$ 201-1101 Parks Maintenance Operator I TM 1 36,026$ 1.0%36,386$ 201-1101 Parks Maintenance Painter IV TM 1 40,643$ 1.0%41,049$ 201-1101 Parks Maintenance Plumber IV-Park TM 1 44,741$ 1.0%45,188$ Total FTEs - Parks Maintenance 46 201-1102 Golf Courses Club Pro Municipal Golf Course NB 1 52,235$ 2.0%53,280$ 201-1102 Golf Courses Director of Golf Operations NB 1 65,466$ 2.0%66,775$ 201-1102 Golf Courses Foreman V NB 1 49,827$ 2.0%50,824$ 201-1102 Golf Courses Program Coordinator NB 1 49,827$ 2.0%50,824$ 201-1102 Golf Courses Superintendent V NB 2 58,716$ 2.0%59,890$ 201-1102 Golf Courses Mechanic IV TM 2 41,095$ 1.0%41,506$ Total FTEs - Golf Courses 8 201-1103 Recreation Assistant Director of Recreation NB 1 60,724$ 2.0%61,938$ 201-1103 Recreation Director of Recreation NB 1 75,452$ 2.0%76,961$ 201-1103 Recreation Naturalist NB 1 37,810$ 2.0%38,566$ 34 2020 Proposed Staffing Summary City of South Bend Fund Department Position Status FTE 2019 Salary Cap Proposed % Increase 2020 Salary Cap 201-1103 Recreation Program Coordinator NB 7 49,827$ 2.0%50,824$ 201-1103 Recreation Supervisor - Administrative Assistant NB 1 38,091$ 2.0%38,853$ 201-1103 Recreation Supervisor - Assistant Program NB 2 36,735$ 2.0%37,470$ 201-1103 Recreation Supervisor - Athletic NB 1 49,827$ 2.0%50,824$ 201-1103 Recreation Supervisor - Center NB 3 55,000$ 2.0%56,100$ 201-1103 Recreation Supervisor - Fitness NB 2 46,352$ 2.0%47,279$ 201-1103 Recreation Supervisor - Program NB 2 49,827$ 2.0%50,824$ 201-1103 Recreation Supervisor - Rum Village Park NB 1 42,918$ 2.0%43,776$ Total FTEs - Recreation 22 201-1110 Marketing & Events Director of Development - Venues, Parks & Arts NB 1 57,222$ 2.0%58,366$ 201-1110 Marketing & Events Director of Experience (VPA)NB 1 65,000$ 2.0%66,300$ 201-1110 Marketing & Events Graphic Designer NB 3 49,827$ 2.0%50,824$ 201-1110 Marketing & Events Manager - Interactive Marketing NB 1 49,827$ 2.0%50,824$ 201-1110 Marketing & Events Manager - Marketing NB 1 58,030$ 2.0%59,191$ 201-1110 Marketing & Events Manager - Special Events NB 1 58,030$ 2.0%59,191$ 201-1110 Marketing & Events Program Coordinator NB 1 49,827$ 2.0%50,824$ 201-1110 Marketing & Events Project Manager NB 1 55,432$ 2.0%56,541$ 201-1110 Marketing & Events Volunteer Coordinator NB 1 49,827$ 2.0%50,824$ Total FTEs - Marketing & Events 11 670-0406 Century Center Director of Operations - Venues NB 1 91,800$ 2.0%93,636$ 670-0406 Century Center Custodian NB 1 25,982$ 17.0%30,398$ 670-0406 Century Center Financial Specialist Senior NB 1 56,356$ 2.0%57,483$ 670-0406 Century Center General Manager - Venues NB 1 100,470$ 2.0%102,479$ 670-0406 Century Center Maintenance Technician NB 2 51,000$ 2.0%52,020$ 670-0406 Century Center Security Guard NB 2 37,740$ 2.0%38,495$ Total FTEs - Century Center 8 Total FTES - Venues Parks & Arts 113 35 36 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 101-0404-453.10-01 SALARIED WAGES Morris Performing Arts CenterSalaries & Wages 270,900 332,735 516,202 516,202 144,592 463,675 454,672 463,767 473,042 482,504 101-0404-453.10-04 EXTRA AND OVERTIME Morris Performing Arts CenterSalaries & Wages - 15 - - - - - - - - 101-0404-453.10-05 TEMPORARY SERVICES Morris Performing Arts CenterSalaries & Wages - - 1,000 1,000 - - - - - - 101-0404-453.10-09 PERMANENT PART-TIME Morris Performing Arts CenterSalaries & Wages 30,475 30,458 36,000 36,000 14,591 42,000 42,000 42,000 40,000 35,000 101-0404-453.10-10 HIRING BONUS Morris Performing Arts CenterSalaries & Wages 600 - - - - - - - - - 101-0404-453.11-01 FICA - REGULAR Morris Performing Arts CenterFringe Benefits 22,329 26,872 42,579 42,579 11,853 38,969 38,178 38,875 39,431 39,773 101-0404-453.11-04 PERF - REGULAR Morris Performing Arts CenterFringe Benefits 30,408 37,553 58,305 58,305 16,253 52,348 51,194 52,211 53,251 54,308 101-0404-453.11-07 UNEMPLOYMENT COMP Morris Performing Arts CenterFringe Benefits - - - - - 46 136 231 331 435 101-0404-453.11-08 HEALTH INSURANCE Morris Performing Arts CenterFringe Benefits 88,007 114,351 100,560 100,560 28,492 104,494 135,994 140,494 149,494 158,494 101-0404-453.11-09 LIFE INSURANCE Morris Performing Arts CenterFringe Benefits 675 882 1,200 1,200 340 1,080 1,080 1,080 1,080 1,080 101-0404-453.11-22 PARKING ALLOWANCE Morris Performing Arts CenterFringe Benefits 3,772 4,759 5,280 5,280 1,514 7,740 5,280 5,280 5,280 5,280 101-0404-453.11-24 CELL PHONE ALLOWANCE Morris Performing Arts CenterFringe Benefits 2,169 2,561 4,380 4,380 1,000 3,720 2,400 2,400 2,400 2,400 101-0404-453.11-29 PARENTAL LEAVE Morris Performing Arts CenterFringe Benefits - 915 1,291 1,291 336 1,623 2,045 2,087 2,130 2,171 101-0404-453.21-02 PRINT SHOP Morris Performing Arts CenterSupplies - - 1,000 1,000 - 1,020 1,040 1,061 1,082 1,104 101-0404-453.21-03 C.S. OFFICE SUPPLIES Morris Performing Arts CenterSupplies 306 475 800 800 - - - - - - 101-0404-453.21-04 OFFICE SUPPLIES Morris Performing Arts CenterSupplies 1,645 987 3,500 2,500 615 3,500 3,570 3,641 3,714 3,789 101-0404-453.21-05 SMALL OFFICE EQUIPMENT Morris Performing Arts CenterSupplies 126 - - - - - - - - - 101-0404-453.22-05 UNIFORMS Morris Performing Arts CenterSupplies 261 372 1,000 1,000 348 1,500 1,530 1,561 1,592 1,624 101-0404-453.22-21 CLEANING SUPPLIES Morris Performing Arts CenterSupplies 469 6,354 7,000 7,000 2,471 9,000 9,180 9,364 9,551 9,742 101-0404-453.22-24 OTHER OPERATING SUPPLIES Morris Performing Arts CenterSupplies 107 46 300 300 - 306 312 318 325 332 101-0404-453.23-01 BUILDING MATERIALS Morris Performing Arts CenterSupplies 437 2,521 5,000 6,059 4,263 6,000 6,120 6,242 5,000 5,100 101-0404-453.23-20 SMALL TOOLS & EQUIPMENT Morris Performing Arts CenterSupplies 57 7,319 1,000 2,171 473 2,500 2,550 2,601 2,653 2,706 101-0404-453.23-99 OTHER R&M SUPPLIES Morris Performing Arts CenterSupplies 392 2,254 4,000 3,000 398 4,080 4,162 4,245 4,000 4,000 101-0404-453.31-06 OTHER PROFESSIONAL SVCS Morris Performing Arts CenterProfessional Services - - 10,000 10,000 - 10,200 10,404 10,612 10,824 11,040 101-0404-453.31-70 ADM FEE ALLOCATION Morris Performing Arts CenterOther Interfund Allocations 38,340 41,724 45,764 45,764 19,066 50,408 54,163 55,246 56,351 57,478 101-0404-453.31-71 CENTRAL STORES ALLOCATION Morris Performing Arts CenterOther Interfund Allocations 2,568 5,016 8,093 8,093 3,375 - - - - - 101-0404-453.31-73 PRINT SHOP ALLOCATION Morris Performing Arts CenterOther Interfund Allocations 8,340 4,656 2,789 2,789 1,165 2,834 2,572 2,525 2,578 2,631 101-0404-453.31-76 IT ALLOCATION Morris Performing Arts CenterOther Interfund Allocations 122,112 109,140 95,387 95,387 39,744 65,220 87,609 86,791 86,976 87,296 101-0404-453.31-77 PAYROLL COST ALLOCATION Morris Performing Arts CenterOther Interfund Allocations - - 66,045 66,045 27,517 68,478 71,512 73,021 74,804 76,613 101-0404-453.31-78 LIABILITY INSURANCE ALLOC Morris Performing Arts CenterOther Interfund Allocations - - 22,327 22,327 9,300 22,784 23,594 24,066 24,547 25,038 101-0404-453.31-79 FACILITIES MGMT ALLOC Morris Performing Arts CenterOther Interfund Allocations - - - - - 3,985 4,359 4,430 4,601 4,622 101-0404-453.32-02 POSTAGE Morris Performing Arts CenterOther Services & Charges 4,122 4,720 7,500 7,500 2,268 7,650 7,803 7,959 8,118 8,280 101-0404-453.32-03 TRAVEL Morris Performing Arts CenterTravel - - 13,950 13,950 2,748 11,000 11,220 11,444 11,673 11,906 101-0404-453.32-22 TRAVEL - AIRFARE Morris Performing Arts CenterTravel 1,893 2,153 - - - - - - - - 101-0404-453.32-23 TRAVEL - HOTEL Morris Performing Arts CenterTravel 4,033 1,419 - 1,645 717 - - - - - 101-0404-453.32-24 TRAVEL - MEALS Morris Performing Arts CenterTravel 555 123 - 284 150 - - - - - 101-0404-453.32-25 TRAVEL - OTHER Morris Performing Arts CenterTravel 445 92 - 200 72 - - - - - 101-0404-453.33-01 OUTSIDE PRINTING SERVICES Morris Performing Arts CenterPrinting & Advertising 448 339 2,000 2,000 659 2,040 2,081 2,122 2,165 2,208 101-0404-453.33-03 PROMOTIONAL Morris Performing Arts CenterPrinting & Advertising 181,168 24,812 40,000 51,767 20,974 40,800 41,616 42,448 43,297 44,163 101-0404-453.34-02 LIABILITY INSURANCE Morris Performing Arts CenterOther Interfund Allocations 20,760 19,068 - - - - - - - - 101-0404-453.35-01 ELECTRIC Morris Performing Arts CenterUtilities 73,111 89,280 90,000 90,000 25,470 101,852 112,200 114,444 116,733 119,068 101-0404-453.35-02 NATURAL GAS Morris Performing Arts CenterUtilities 13,619 16,604 17,000 17,000 9,900 16,056 17,687 18,041 18,401 18,770 101-0404-453.35-03 TRASH REMOVAL Morris Performing Arts CenterOther Services & Charges - 858 5,000 5,000 394 6,000 6,120 5,242 6,367 6,495 101-0404-453.35-04 WATER Morris Performing Arts CenterUtilities 15,077 14,864 18,000 18,000 6,493 18,360 18,727 19,102 19,484 19,874 101-0404-453.36-01 BUILDING R&M Morris Performing Arts CenterRepairs & Maintenance 236,940 32,519 50,000 75,823 38,099 100,000 102,000 102,000 85,000 75,000 101-0404-453.36-04 COMPUTER EQUIP R&M Morris Performing Arts CenterRepairs & Maintenance 963 - - - - - - - - - 101-0404-453.36-05 OTHER EQUIP R&M Morris Performing Arts CenterRepairs & Maintenance 1,300 4,164 3,000 9,525 7,833 7,000 7,140 7,283 7,428 7,577 101-0404-453.39-10 SUBSCRIPTIONS Morris Performing Arts CenterOther Services & Charges 1,105 682 1,250 1,250 598 1,275 1,301 1,327 1,353 1,380 101-0404-453.39-11 DUES & MEMBERSHIPS Morris Performing Arts CenterOther Services & Charges 2,070 2,062 2,400 2,870 1,875 3,000 3,060 3,121 3,184 3,248 101-0404-453.39-70 EDUCATION & TRAINING Morris Performing Arts CenterEducation & Training 1,394 3,025 4,500 4,500 325 4,500 4,590 4,682 4,775 4,871 101-0404-453.39-89 MISC CHARGES & SVCS Morris Performing Arts CenterOther Services & Charges 120 740 1,500 1,781 120 1,530 1,561 1,592 1,624 1,656 101-0405-453.10-01 SALARIED WAGES Palais Royale Ballroom Salaries & Wages 69,928 121,692 107,069 107,069 37,686 79,967 43,006 43,866 44,743 45,638 101-0405-453.10-05 TEMPORARY SERVICES Palais Royale Ballroom Salaries & Wages 5,500 - 1,000 1,000 - - - - - - 101-0405-453.10-10 HIRING BONUS Palais Royale Ballroom Salaries & Wages 400 - - - - - - - - - 37 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 101-0405-453.11-01 FICA - REGULAR Palais Royale Ballroom Fringe Benefits 5,480 8,788 8,255 8,255 2,701 6,117 3,290 3,356 3,423 3,491 101-0405-453.11-04 PERF - REGULAR Palais Royale Ballroom Fringe Benefits 7,877 13,726 12,086 12,086 4,241 8,956 4,817 4,913 5,011 5,111 101-0405-453.11-07 UNEMPLOYMENT COMP Palais Royale Ballroom Fringe Benefits - - - - - 8 13 22 31 41 101-0405-453.11-08 HEALTH INSURANCE Palais Royale Ballroom Fringe Benefits 31,275 56,456 30,168 30,168 12,570 23,221 15,110 15,610 16,610 17,610 101-0405-453.11-09 LIFE INSURANCE Palais Royale Ballroom Fringe Benefits 240 433 360 360 150 240 120 120 120 120 101-0405-453.11-22 PARKING ALLOWANCE Palais Royale Ballroom Fringe Benefits 1,503 2,067 1,980 1,980 512 660 1,980 1,980 1,980 1,980 101-0405-453.11-24 CELL PHONE ALLOWANCE Palais Royale Ballroom Fringe Benefits 286 864 840 840 175 - - - - - 101-0405-453.11-29 PARENTAL LEAVE Palais Royale Ballroom Fringe Benefits - 301 268 268 95 280 194 197 201 205 101-0405-453.21-02 PRINT SHOP Palais Royale Ballroom Supplies - - 200 200 - 204 208 212 216 220 101-0405-453.21-03 C.S. OFFICE SUPPLIES Palais Royale Ballroom Supplies - 90 300 300 - - - - - - 101-0405-453.21-04 OFFICE SUPPLIES Palais Royale Ballroom Supplies 867 125 500 500 - 500 500 500 500 500 101-0405-453.22-05 UNIFORMS Palais Royale Ballroom Supplies 135 - 500 500 - 510 520 531 541 541 101-0405-453.22-21 CLEANING SUPPLIES Palais Royale Ballroom Supplies 13 4,873 8,000 6,500 1,362 8,160 8,323 8,490 8,659 8,659 101-0405-453.22-24 OTHER OPERATING SUPPLIES Palais Royale Ballroom Supplies - 25 100 100 - 102 104 106 108 108 101-0405-453.23-01 BUILDING MATERIALS Palais Royale Ballroom Supplies - 2,421 2,000 2,000 183 2,040 2,081 2,122 2,165 2,165 101-0405-453.23-10 REPAIR PARTS Palais Royale Ballroom Supplies - - 500 500 - - - - - - 101-0405-453.23-20 SMALL TOOLS & EQUIPMENT Palais Royale Ballroom Supplies - 5,113 1,000 2,500 195 1,500 1,040 1,061 1,082 1,082 101-0405-453.23-99 OTHER R&M SUPPLIES Palais Royale Ballroom Supplies 10 359 500 500 - 510 520 531 541 541 101-0405-453.31-70 ADM FEE ALLOCATION Palais Royale Ballroom Other Interfund Allocations 16,308 17,004 18,721 18,721 7,801 17,925 19,261 19,646 20,039 20,440 101-0405-453.31-71 CENTRAL STORES ALLOCATION Palais Royale Ballroom Other Interfund Allocations 276 240 146 146 62 - - - - - 101-0405-453.31-73 PRINT SHOP ALLOCATION Palais Royale Ballroom Other Interfund Allocations 2,496 2,412 2,402 2,402 1,002 215 195 191 195 199 101-0405-453.31-76 IT ALLOCATION Palais Royale Ballroom Other Interfund Allocations - - 16,102 16,102 6,708 11,775 15,923 15,775 15,808 15,866 101-0405-453.31-78 LIABILITY INSURANCE ALLOC Palais Royale Ballroom Other Interfund Allocations - - 11,140 11,140 4,644 11,438 11,727 11,962 12,201 12,445 101-0405-453.31-79 FACILITIES MGMT ALLOC Palais Royale Ballroom Other Interfund Allocations - - - - - 2,499 2,734 2,778 2,885 2,898 101-0405-453.32-02 POSTAGE Palais Royale Ballroom Other Services & Charges 314 40 1,000 1,000 79 1,020 1,040 1,061 1,082 1,104 101-0405-453.32-03 TRAVEL Palais Royale Ballroom Travel - - 2,000 2,000 - 2,040 2,081 2,122 2,165 2,208 101-0405-453.33-01 OUTSIDE PRINTING SERVICES Palais Royale Ballroom Printing & Advertising 94 - 1,500 3,000 2,962 1,530 1,561 1,592 1,624 1,656 101-0405-453.33-03 PROMOTIONAL Palais Royale Ballroom Printing & Advertising 89,597 25,686 20,000 19,818 8,111 20,400 20,808 21,224 21,649 22,082 101-0405-453.34-02 LIABILITY INSURANCE Palais Royale Ballroom Other Interfund Allocations 10,188 10,034 - - - - - - - - 101-0405-453.35-01 ELECTRIC Palais Royale Ballroom Utilities 45,664 53,879 55,000 55,000 19,690 51,944 57,222 58,366 59,534 60,725 101-0405-453.35-02 NATURAL GAS Palais Royale Ballroom Utilities 10,274 12,526 13,000 13,000 7,469 12,278 13,525 13,796 14,072 14,353 101-0405-453.35-03 TRASH REMOVAL Palais Royale Ballroom Other Services & Charges - 2,573 8,000 8,000 1,183 8,160 8,323 8,490 8,659 8,832 101-0405-453.35-04 WATER Palais Royale Ballroom Utilities 16,406 15,497 18,000 18,000 9,042 18,360 18,727 19,102 19,484 19,874 101-0405-453.36-01 BUILDING R&M Palais Royale Ballroom Repairs & Maintenance 179,867 27,244 100,000 113,548 26,377 75,000 104,040 106,121 108,243 110,408 101-0405-453.36-04 COMPUTER EQUIP R&M Palais Royale Ballroom Repairs & Maintenance 788 - - - - - - - - - 101-0405-453.36-05 OTHER EQUIP R&M Palais Royale Ballroom Repairs & Maintenance - 3,784 1,500 6,850 5,222 7,000 7,140 7,283 7,428 7,577 101-0405-453.39-10 SUBSCRIPTIONS Palais Royale Ballroom Other Services & Charges 125 - 200 229 29 204 208 212 216 221 101-0405-453.39-11 DUES & MEMBERSHIPS Palais Royale Ballroom Other Services & Charges - - 350 350 - 357 364 371 379 386 101-0405-453.39-70 EDUCATION & TRAINING Palais Royale Ballroom Education & Training - - 500 500 - 510 520 531 541 552 101-0405-453.39-89 MISC CHARGES & SVCS Palais Royale Ballroom Other Services & Charges - 620 1,000 1,000 120 1,020 1,040 1,061 1,082 1,104 101-0405-453.43-08 THEATER EQUIPMENT Palais Royale Ballroom Capital - 15,000 15,000 15,000 - 15,300 15,606 15,606 15,606 15,606 201-1100-452.10-01 SALARIED WAGES Parks Salaries & Wages 315,078 359,301 435,700 434,053 193,214 441,735 450,938 460,325 469,899 479,665 201-1100-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages 5,308 5,425 5,870 5,870 - 5,870 5,870 5,870 5,870 5,870 201-1100-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages - - - 39 - - - - - 201-1100-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 7,936 7,677 15,756 15,756 5,129 15,756 15,756 15,756 15,756 15,756 201-1100-452.10-11 PARK BOARD STIPEND Parks Salaries & Wages 900 - 1,200 1,200 900 1,200 1,200 1,200 1,200 1,200 201-1100-452.11-01 FICA - REGULAR Parks Fringe Benefits 24,667 27,876 35,086 35,086 15,166 35,843 36,547 37,264 37,998 38,744 201-1100-452.11-04 PERF - REGULAR Parks Fringe Benefits 35,289 40,486 48,946 48,946 21,552 50,054 51,085 52,136 53,209 54,302 201-1100-452.11-07 UNEMPLOYMENT COMP Parks Fringe Benefits - - - - - 44 135 230 329 431 201-1100-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 94,524 100,392 70,392 70,392 25,566 81,273 105,773 109,273 116,273 123,273 201-1100-452.11-09 LIFE INSURANCE Parks Fringe Benefits 725 720 840 840 365 840 840 840 840 840 201-1100-452.11-12 AUTO ALLOWANCE Parks Fringe Benefits 3,200 2,262 - 1,608 1,333 3,200 3,200 3,200 3,200 3,200 201-1100-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 1,375 1,595 1,320 1,320 990 1,980 1,980 1,980 1,980 1,980 201-1100-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 845 1,089 1,089 405 1,546 2,029 2,071 2,115 2,159 38 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 201-1100-452.21-02 PRINT SHOP Parks Supplies 713 344 1,000 1,000 207 1,000 1,000 1,000 1,000 1,000 201-1100-452.21-03 C.S. OFFICE SUPPLIES Parks Supplies 1,824 1,331 3,762 2,486 95 - - - - - 201-1100-452.21-04 OFFICE SUPPLIES Parks Supplies 4,694 5,646 14,750 14,750 1,387 12,000 12,000 12,000 12,000 12,000 201-1100-452.21-05 SMALL OFFICE EQUIPMENT Parks Supplies 1,525 - - - - - - - - - 201-1100-452.22-05 UNIFORMS Parks Supplies 22 - - - - - - - - 201-1100-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 2,661 3,939 - 1,276 1,276 - - - - - 201-1100-452.31-01 LEGAL SERVICES Parks Professional Services - 1,620 - 1,000 1,000 - - - - 201-1100-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - - 1,000 1,000 683 1,000 1,000 1,000 1,000 1,000 201-1100-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 36,480 49,256 42,619 42,619 17,755 67,795 72,844 74,301 75,787 77,303 201-1100-452.31-71 CENTRAL STORES ALLOCATION Parks Other Interfund Allocations 2,856 6,213 7,962 7,962 3,314 - - - - - 201-1100-452.31-76 IT ALLOCATION Parks Other Interfund Allocations 709,464 482,794 726,613 726,613 302,756 490,488 614,074 608,338 609,639 611,878 201-1100-452.31-77 PAYROLL COST ALLOCATION Parks Other Interfund Allocations - - 77,553 77,553 32,312 78,947 82,861 84,245 85,657 87,098 201-1100-452.31-78 LIABILITY INSURANCE ALLOC Parks Other Interfund Allocations - - 219,911 219,911 91,629 181,110 238,507 243,277 248,143 253,106 201-1100-452.32-02 POSTAGE Parks Other Services & Charges 5,737 3,280 2,375 3,133 2,482 2,375 2,375 2,375 2,375 2,375 201-1100-452.32-03 TRAVEL Parks Travel - - 4,750 4,750 4,312 4,750 4,750 4,750 4,750 4,750 201-1100-452.32-04 TELEPHONE Parks Other Services & Charges - 402 - 357 298 - - - - 201-1100-452.32-21 TRAVEL - MILEAGE Parks Travel 97 1,112 - - - - - - - - 201-1100-452.32-22 TRAVEL - AIRFARE Parks Travel 1,062 773 - - - - - - - - 201-1100-452.32-23 TRAVEL - HOTEL Parks Travel 1,781 3,202 - - - - - - - - 201-1100-452.32-24 TRAVEL - MEALS Parks Travel 646 586 - - - - - - - - 201-1100-452.32-25 TRAVEL - OTHER Parks Travel 70 304 - - - - - - - - 201-1100-452.33-03 PROMOTIONAL Parks Printing & Advertising - 75 - - - - - - - 201-1100-452.34-02 LIABILITY INSURANCE Parks Other Interfund Allocations 123,811 136,460 - - - - - - - - 201-1100-452.36-02 OFFICE EQUIP R&M Parks Repairs & Maintenance - 6,011 - - - - - - - - 201-1100-452.36-04 COMPUTER EQUIP R&M Parks Repairs & Maintenance - - - - - - - - - - 201-1100-452.37-11 CAPITAL LEASE PRINCIPAL Parks Debt Service 489 1,538 - - - - - - - - 201-1100-452.37-12 CAPITAL LEASE INTEREST Parks Debt Service 108 254 - - - - - - - - 201-1100-452.38-01 PRINCIPAL Parks Debt Service - - 1,590 1,590 390 1,667 1,713 - - - 201-1100-452.38-02 INTEREST Parks Debt Service - - 203 203 111 125 43 - - - 201-1100-452.38-03 PAYING AGENT FEES Parks Debt Service - - - 4,400 4,400 4,400 4,400 4,400 4,400 4,400 201-1100-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges 2,440 2,319 4,000 1,496 1,256 4,000 4,000 4,000 4,000 4,000 201-1100-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges 40 - - - - - - - - - 201-1100-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 5,065 2,443 4,000 1,492 406 4,000 4,000 4,000 4,000 4,000 201-1100-452.39-70 EDUCATION & TRAINING Parks Education & Training 1,370 383 1,425 5,764 2,812 1,425 1,425 1,425 1,425 1,425 201-1100-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 12,134 2,238 14,500 13,636 9,400 20,000 20,000 20,000 20,000 20,000 201-1101-452.10-01 SALARIED WAGES Parks Salaries & Wages 752,901 665,675 745,481 745,481 297,602 849,449 780,819 790,314 806,122 822,245 201-1101-452.10-02 TEAMSTER WAGES Parks Salaries & Wages 1,312,365 1,337,948 1,371,615 1,371,615 556,019 1,340,141 1,395,719 1,406,180 1,416,727 1,427,347 201-1101-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages 263,186 294,336 451,600 451,400 59,171 333,000 457,600 451,600 451,600 451,600 201-1101-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages 57,210 67,859 56,300 56,300 18,798 56,300 56,300 56,300 56,300 56,300 201-1101-452.10-06 LONGEVITY PAY Parks Salaries & Wages 6,750 6,625 7,450 7,450 3,650 7,450 7,450 7,450 7,450 7,450 201-1101-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 215,054 179,083 193,481 193,481 103,480 190,000 193,481 193,481 193,481 193,481 201-1101-452.11-01 FICA - REGULAR Parks Fringe Benefits 196,253 191,958 218,150 218,150 78,172 214,256 223,057 224,124 226,140 228,188 201-1101-452.11-04 PERF - REGULAR Parks Fringe Benefits 233,532 229,096 247,134 247,134 97,177 255,106 253,643 255,880 258,832 261,824 201-1101-452.11-05 PERF - UNION Parks Fringe Benefits 19,554 18,609 21,807 21,807 7,660 21,335 22,172 22,327 22,482 22,644 201-1101-452.11-07 UNEMPLOYMENT COMP Parks Fringe Benefits - - - - - 225 673 1,129 1,602 2,084 201-1101-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 680,155 665,883 449,088 449,088 174,368 545,689 710,189 733,689 780,689 827,689 201-1101-452.11-09 LIFE INSURANCE Parks Fringe Benefits 5,515 5,360 5,640 5,640 2,185 5,640 5,640 5,640 5,640 5,640 201-1101-452.11-10 CLOTHING ALLOWANCE Parks Fringe Benefits - 226 - 400 200 - - - - - 201-1101-452.11-11 TOOL ALLOWANCE Parks Fringe Benefits 5,203 4,459 4,000 4,000 485 4,000 4,000 4,000 4,000 4,000 201-1101-452.11-12 AUTO ALLOWANCE Parks Fringe Benefits - 1,138 - - - - - - - - 201-1101-452.11-22 PARKING ALLOWANCE Parks Fringe Benefits 975 - - - - - - - - - 201-1101-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 5,005 5,555 7,260 7,260 2,475 5,940 5,940 5,940 5,940 5,940 201-1101-452.11-27 JOB READINESS ALLOWANCE Parks Fringe Benefits 14,450 14,025 14,450 14,450 13,600 14,450 14,450 14,450 14,450 14,450 201-1101-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 5,671 5,433 5,433 2,179 7,887 10,084 10,171 10,291 10,410 39 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 201-1101-452.11-99 OTHER FRINGE BENEFITS Parks Fringe Benefits 1,600 1,400 - - - - - - - - 201-1101-452.21-02 PRINT SHOP Parks Supplies 216 150 665 665 89 665 665 665 665 665 201-1101-452.21-03 C.S. OFFICE SUPPLIES Parks Supplies 326 225 380 380 - - - - - - 201-1101-452.21-04 OFFICE SUPPLIES Parks Supplies 5,162 4,006 5,000 6,148 1,730 5,000 5,000 5,000 5,000 5,000 201-1101-452.21-05 SMALL OFFICE EQUIPMENT Parks Supplies - - - - - - - - - - 201-1101-452.22-01 C.S. GASOLINE Parks Supplies 125,317 161,582 174,000 174,171 40,613 165,000 165,000 165,000 165,000 165,000 201-1101-452.22-03 OIL Parks Supplies - 180 - - - - - - - - 201-1101-452.22-05 UNIFORMS Parks Supplies 932 1,112 25,000 25,000 2,958 - - - - 201-1101-452.22-15 CLEANING SUPPLIES Parks Supplies - 60 - - - - - - - 201-1101-452.22-20 C.S. MEDICAL/SAFETY Parks Supplies - 120 495 495 - 545 599 659 725 725 201-1101-452.22-21 CLEANING SUPPLIES Parks Supplies 7,954 - - 125 125 - - - - - 201-1101-452.22-22 MEDICAL/SAFETY SUPPLIES Parks Supplies - 1,663 5,480 5,613 691 6,028 6,631 7,294 8,023 8,023 201-1101-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 118,859 184,928 145,447 173,471 98,097 145,447 145,447 145,447 145,447 145,447 201-1101-452.22-25 PLANTS CHEM. SEED & FERT.Parks Supplies 18,643 46,436 73,974 86,212 27,619 73,974 73,974 73,974 73,974 73,974 201-1101-452.22-99 GAS OTHER Parks Supplies - 52 2,905 2,905 - 3,196 3,515 3,867 4,253 4,253 201-1101-452.23-01 BUILDING MATERIALS Parks Supplies 19,793 44,954 56,950 68,335 26,029 56,950 56,950 56,950 56,950 56,950 201-1101-452.23-10 REPAIR PARTS Parks Supplies 41,620 44,207 61,800 61,800 18,947 61,800 74,778 82,256 90,481 90,481 201-1101-452.23-20 SMALL TOOLS & EQUIPMENT Parks Supplies 24,782 24,971 29,773 30,183 2,342 29,773 29,773 29,773 29,773 29,773 201-1101-452.23-99 OTHER R&M SUPPLIES Parks Supplies 68,803 88,475 144,050 148,990 30,288 200,000 174,301 191,731 210,904 210,904 201-1101-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - 64,100 - - - - - - - 201-1101-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 180,384 220,356 251,768 251,768 104,901 360,490 387,345 395,092 402,994 411,054 201-1101-452.31-71 CENTRAL STORES ALLOCATION Parks Other Interfund Allocations 15,876 34,122 44,468 44,468 18,526 - - - - - 201-1101-452.31-73 PRINT SHOP ALLOCATION Parks Other Interfund Allocations 1,427 929 461 461 195 688 624 613 625 638 201-1101-452.31-79 FACILITIES MGMT ALLOC Parks Other Interfund Allocations - - - - - 14,342 15,691 15,943 16,559 16,635 201-1101-452.32-02 POSTAGE Parks Other Services & Charges 11 403 500 500 153 500 500 500 500 500 201-1101-452.32-03 TRAVEL Parks Travel - - 2,250 2,250 1,358 2,250 2,250 2,250 2,250 2,250 201-1101-452.32-04 TELEPHONE Parks Other Services & Charges 11,857 7,797 9,132 9,132 3,515 9,000 30,492 30,492 30,492 30,492 201-1101-452.32-05 OTHER COMM/TRANS Parks Travel 10,020 (3) - - - - - - - - 201-1101-452.32-21 TRAVEL - MILEAGE Parks Travel 167 268 - - - - - - - - 201-1101-452.32-22 TRAVEL - AIRFARE Parks Travel 565 1,812 - 3,263 91 - - - - - 201-1101-452.32-23 TRAVEL - HOTEL Parks Travel 491 2,622 - - - - - - - - 201-1101-452.32-24 TRAVEL - MEALS Parks Travel 150 451 - - - - - - - - 201-1101-452.32-25 TRAVEL - OTHER Parks Travel 8 87 - - - - - - - - 201-1101-452.33-01 OUTSIDE PRINTING SERVICES Parks Printing & Advertising - - 380 380 - 380 380 380 380 380 201-1101-452.33-02 PUBLICATION LEGAL NOTICE Parks Printing & Advertising 492 - - 2,000 1,190 - - - - - 201-1101-452.35-01 ELECTRIC Parks Utilities 324,575 328,902 315,000 315,000 102,585 324,074 341,825 376,008 413,608 413,608 201-1101-452.35-02 NATURAL GAS Parks Utilities 58,071 52,209 90,000 90,000 52,046 55,556 108,900 119,790 131,769 131,769 201-1101-452.35-03 TRASH REMOVAL Parks Other Services & Charges 19,987 28,665 25,500 29,940 11,798 30,000 30,855 33,941 37,335 37,335 201-1101-452.35-04 WATER Parks Utilities 183,599 171,771 115,000 115,000 23,748 198,000 217,800 239,580 263,538 263,538 201-1101-452.36-01 BUILDING R&M Parks Repairs & Maintenance 508,850 81,220 143,225 150,540 17,512 90,000 143,225 143,225 143,225 143,225 201-1101-452.36-02 OFFICE EQUIP R&M Parks Repairs & Maintenance 8,802 2,188 - - - 8,500 8,500 8,500 8,500 8,500 201-1101-452.36-03 AUTO EQUIPMENT R&M Parks Repairs & Maintenance 307,422 244,755 240,000 240,000 109,070 240,000 240,000 240,000 240,000 240,000 201-1101-452.36-04 COMPUTER EQUIP R&M Parks Repairs & Maintenance 722 - - - - - - - - - 201-1101-452.36-05 OTHER EQUIP R&M Parks Repairs & Maintenance 9,727 2,420 6,100 8,650 5,833 6,710 6,710 6,710 6,710 6,710 201-1101-452.36-06 RADIO EQUIP R&M Parks Repairs & Maintenance 19,911 13,582 15,000 15,000 1,702 16,500 16,500 16,500 16,500 16,500 201-1101-452.36-09 LAND IMPROVEMENTS Parks Repairs & Maintenance 4,840 61,140 125,000 222,667 40,332 30,000 65,625 68,906 72,352 72,352 201-1101-452.36-10 EXTERMINATING Parks Repairs & Maintenance 7,491 1,660 7,500 7,500 - 7,500 7,500 7,500 7,500 7,500 201-1101-452.37-11 CAPITAL LEASE PRINCIPAL Parks Debt Service 264,543 323,683 - - - - - - - - 201-1101-452.37-12 CAPITAL LEASE INTEREST Parks Debt Service 19,788 24,563 - - - - - - - - 201-1101-452.38-01 PRINCIPAL Parks Debt Service - - 379,609 264,884 103,111 297,875 225,467 - - - 201-1101-452.38-02 INTEREST Parks Debt Service - - 26,048 10,786 2,976 11,978 2,542 - - - 201-1101-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges 305 490 745 745 - 745 745 745 745 745 201-1101-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 545 175 2,375 2,375 300 2,375 2,375 2,375 2,375 2,375 201-1101-452.39-12 SECURITY Parks Other Services & Charges 12,906 16,110 - - - - - - - - 40 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 201-1101-452.39-70 EDUCATION & TRAINING Parks Education & Training 4,028 9,098 20,075 22,010 2,355 20,075 20,075 20,075 20,075 20,075 201-1101-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 155,405 211,361 621,340 675,164 116,885 430,650 430,650 430,650 430,650 430,650 201-1101-452.42-01 LAND IMPROVEMENTS Parks Capital - - 2,225,000 - - - - - - 201-1101-452.43-02 MOTOR EQUIPMENT Parks Capital - - - - - - - - - 201-1101-452.43-07 PARK EQUIPMENT Parks Capital - - 83,400 83,400 - - - - - 201-1101-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out - - - - - - - - - 201-1102-452.10-01 SALARIED WAGES Parks Salaries & Wages 283,564 296,640 311,814 301,814 128,356 314,481 348,313 355,280 362,386 369,634 201-1102-452.10-02 TEAMSTER WAGES Parks Salaries & Wages 82,109 81,684 82,183 72,183 34,636 83,012 83,634 84,262 84,894 85,530 201-1102-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages 35,608 79,949 22,500 22,500 5,012 22,950 22,500 22,500 22,500 22,500 201-1102-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages 14,254 5,371 10,000 10,000 239 2,550 10,000 10,000 10,000 10,000 201-1102-452.10-06 LONGEVITY PAY Parks Salaries & Wages 550 600 600 600 600 600 600 600 600 600 201-1102-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 236,425 185,429 249,000 204,000 48,901 253,000 249,000 249,000 249,000 249,000 201-1102-452.11-01 FICA - REGULAR Parks Fringe Benefits 48,637 48,026 51,898 51,898 16,035 51,936 54,801 55,382 55,974 56,579 201-1102-452.11-04 PERF - REGULAR Parks Fringe Benefits 42,567 42,917 45,574 45,574 18,473 45,131 49,824 50,673 51,542 52,424 201-1102-452.11-05 PERF - UNION Parks Fringe Benefits 1,447 1,295 1,416 1,416 545 1,317 1,438 1,448 1,457 1,467 201-1102-452.11-07 UNEMPLOYMENT COMP Parks Fringe Benefits - - - - - 40 133 224 322 421 201-1102-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 111,108 119,281 80,448 75,448 29,724 92,883 120,883 124,883 132,883 140,883 201-1102-452.11-09 LIFE INSURANCE Parks Fringe Benefits 915 915 960 960 380 960 960 960 960 960 201-1102-452.11-11 TOOL ALLOWANCE Parks Fringe Benefits 799 799 800 800 371 800 800 800 800 800 201-1102-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 275 660 660 660 275 660 660 660 660 660 201-1102-452.11-27 JOB READINESS ALLOWANCE Parks Fringe Benefits 1,275 850 850 850 850 850 850 850 850 850 201-1102-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 1,129 1,010 1,010 370 1,402 1,991 2,026 2,061 2,097 201-1102-452.11-99 OTHER FRINGE BENEFITS Parks Fringe Benefits 400 400 - - - - - - - - 201-1102-452.21-02 PRINT SHOP Parks Supplies 55 6 300 300 - 500 500 500 500 500 201-1102-452.21-03 C.S. OFFICE SUPPLIES Parks Supplies - - 50 50 - - - - - - 201-1102-452.21-04 OFFICE SUPPLIES Parks Supplies 190 - 1,250 1,250 - 1,250 1,250 1,250 1,250 1,250 201-1102-452.22-01 C.S. GASOLINE Parks Supplies 92 1,014 1,000 1,000 - - - - - - 201-1102-452.22-03 OIL Parks Supplies - - - - - - - - - - 201-1102-452.22-05 UNIFORMS Parks Supplies 1,249 1,979 4,500 4,792 1,465 4,500 4,500 4,500 4,500 4,500 201-1102-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 25,128 39,211 42,500 31,476 19,622 42,500 42,500 42,500 42,500 42,500 201-1102-452.22-25 PLANTS CHEM. SEED & FERT.Parks Supplies 112,086 93,790 103,750 80,087 66,475 110,000 110,000 110,000 110,000 110,000 201-1102-452.22-29 INVENTORY "FOR SALE"Parks Supplies 64,479 48,048 55,000 55,616 3,296 55,000 55,000 55,000 55,000 55,000 201-1102-452.22-30 CONCESSIONS INVENTORY Parks Supplies 79,000 60,553 85,700 70,700 14,641 85,700 85,700 85,700 85,700 85,700 201-1102-452.22-99 GAS OTHER Parks Supplies 25,401 27,147 20,000 21,613 10,145 20,000 20,000 20,000 20,000 20,000 201-1102-452.23-10 REPAIR PARTS Parks Supplies - 118 - - - - - - - - 201-1102-452.23-99 OTHER R&M SUPPLIES Parks Supplies 41,404 40,305 44,978 29,978 23,965 44,978 44,978 44,978 44,978 44,978 201-1102-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - - - - 911 - 201-1102-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 55,488 54,424 54,868 54,868 22,864 57,238 61,502 62,732 63,987 65,267 201-1102-452.31-71 CENTRAL STORES ALLOCATION Parks Other Interfund Allocations 1,344 3,106 3,696 3,696 1,540 - - - - - 201-1102-452.31-73 PRINT SHOP ALLOCATION Parks Other Interfund Allocations 504 324 294 294 119 90 82 80 82 84 201-1102-452.31-79 FACILITIES MGMT ALLOC Parks Other Interfund Allocations - - - - - 2,798 3,061 3,111 3,231 3,246 201-1102-452.32-02 POSTAGE Parks Other Services & Charges - - - - - - - - - 201-1102-452.32-03 TRAVEL Parks Travel - - 300 300 - 500 500 500 500 500 201-1102-452.32-04 TELEPHONE Parks Other Services & Charges 343 322 400 400 149 400 400 400 400 400 201-1102-452.32-24 TRAVEL - MEALS Parks Travel - 88 - - - - - - - - 201-1102-452.32-25 TRAVEL - OTHER Parks Travel - 26 - - - - - - - - 201-1102-452.35-01 ELECTRIC Parks Utilities 48,415 54,134 34,200 34,200 10,270 55,556 34,200 34,200 34,200 34,200 201-1102-452.35-02 NATURAL GAS Parks Utilities 20,917 20,222 18,000 18,000 14,370 18,519 18,000 18,000 18,000 18,000 201-1102-452.35-03 TRASH REMOVAL Parks Other Services & Charges 6,594 5,570 6,600 6,600 1,984 6,600 6,600 6,600 6,600 6,600 201-1102-452.35-04 WATER Parks Utilities - - - - - - - - - 201-1102-452.36-01 BUILDING R&M Parks Repairs & Maintenance 299 - - - - - - - - 201-1102-452.36-03 AUTO EQUIPMENT R&M Parks Repairs & Maintenance 514 2,599 - - - - - - - 201-1102-452.36-10 EXTERMINATING Parks Repairs & Maintenance 225 - - - - - - - - 201-1102-452.37-07 GOLF CART RENTALS Parks Debt Service - 33,789 67,000 - - - - - - 41 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 201-1102-452.37-11 CAPITAL LEASE PRINCIPAL Parks Debt Service 276 854 - - - - - - - - 201-1102-452.37-12 CAPITAL LEASE INTEREST Parks Debt Service 61 156 - - - - - - - - 201-1102-452.38-01 PRINCIPAL Parks Debt Service - - 896 59,273 58,820 62,235 65,326 67,579 37,169 - 201-1102-452.38-02 INTEREST Parks Debt Service - - 114 15,878 14,501 11,591 8,480 5,237 1,858 - 201-1102-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges - 36 - - - - - - - 201-1102-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges 235 - - - - - - - - 201-1102-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 1,779 4,746 4,000 4,000 545 4,000 4,000 4,000 4,000 4,000 201-1102-452.39-12 SECURITY Parks Other Services & Charges 4,738 4,739 4,500 4,500 - 4,500 4,500 4,500 4,500 4,500 201-1102-452.39-39 BANK CREDIT CARD CHARGES Parks Other Services & Charges 20,243 20,199 19,000 17,436 4,447 19,000 19,000 19,000 19,000 19,000 201-1102-452.39-70 EDUCATION & TRAINING Parks Education & Training 295 - - 370 240 - - - - - 201-1102-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 37,781 32,858 40,000 35,698 15,036 70,000 70,000 70,000 70,000 70,000 201-1102-452.42-02 BUILDING IMPROVEMENTS Parks Capital - - - 201,000 - - - - 201-1102-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out - - - - - - - - - 201-1103-452.10-01 SALARIED WAGES Parks Salaries & Wages 898,649 880,035 942,865 942,865 376,173 971,887 994,005 1,016,572 1,039,592 1,063,072 201-1103-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages 225,835 223,245 488,003 487,326 10,208 501,845 511,882 522,120 532,562 543,214 201-1103-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages 1,089 2,430 - 677 87 - - - - - 201-1103-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 184,678 155,819 322,748 322,748 168,167 234,112 238,794 243,570 248,441 253,410 201-1103-452.11-01 FICA - REGULAR Parks Fringe Benefits 96,466 93,497 134,404 134,404 40,839 130,852 133,672 136,546 139,477 142,470 201-1103-452.11-04 PERF - REGULAR Parks Fringe Benefits 100,524 99,649 105,970 105,970 42,325 109,147 111,625 114,151 116,730 119,360 201-1103-452.11-05 PERF - UNION Parks Fringe Benefits - 4 - - - - - - - - 201-1103-452.11-07 UNEMPLOYMENT COMP Parks Fringe Benefits - (1) - - - 97 299 508 728 956 201-1103-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 290,855 272,911 221,232 221,232 74,310 255,429 332,429 343,429 365,429 387,429 201-1103-452.11-09 LIFE INSURANCE Parks Fringe Benefits 2,557 2,487 2,640 2,640 963 2,640 2,640 2,640 2,640 2,640 201-1103-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 2,365 2,585 3,300 3,300 1,100 2,640 2,640 2,640 2,640 2,640 201-1103-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 2,568 2,357 2,357 912 3,402 4,473 4,576 4,679 4,783 201-1103-452.21-02 PRINT SHOP Parks Supplies 618 283 2,185 2,185 18 1,785 1,785 1,785 1,785 1,785 201-1103-452.21-03 C.S. OFFICE SUPPLIES Parks Supplies 1,920 1,643 4,000 4,072 572 - - - - - 201-1103-452.21-04 OFFICE SUPPLIES Parks Supplies 182 552 3,500 3,500 - 3,500 3,500 3,500 3,500 3,500 201-1103-452.21-05 SMALL OFFICE EQUIPMENT Parks Supplies 505 - - - - - - - - - 201-1103-452.22-05 UNIFORMS Parks Supplies 2,072 1,184 10,125 10,133 2,289 10,625 10,625 10,625 10,625 10,625 201-1103-452.22-20 C.S. MEDICAL/SAFETY Parks Supplies 271 - 2,514 2,514 - 2,514 2,514 2,514 2,514 2,514 201-1103-452.22-22 MEDICAL/SAFETY SUPPLIES Parks Supplies 500 2,489 2,576 2,576 461 2,576 2,576 2,576 2,576 2,576 201-1103-452.22-23 RECREATION SUPPLIES Parks Supplies 55,512 28,257 99,145 115,118 38,945 95,145 95,145 95,145 95,145 95,145 201-1103-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 17,028 13,406 116,037 117,327 15,995 81,037 81,037 81,037 81,037 81,037 201-1103-452.22-29 INVENTORY "FOR SALE"Parks Supplies - - 3,000 3,000 315 3,000 3,000 3,000 3,000 3,000 201-1103-452.22-30 CONCESSIONS INVENTORY Parks Supplies 66 - 39,200 39,200 6,283 36,000 36,000 36,000 36,000 36,000 201-1103-452.23-99 OTHER R&M SUPPLIES Parks Supplies - - 2,000 2,000 - 2,000 2,000 2,000 2,000 2,000 201-1103-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services 2,825 4,043 147,719 147,719 20,586 127,719 127,719 127,719 127,719 127,719 201-1103-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 80,712 71,375 131,048 131,048 54,601 118,067 126,863 129,400 131,988 134,628 201-1103-452.31-73 PRINT SHOP ALLOCATION Parks Other Interfund Allocations - - 67,206 67,206 27,999 19,321 17,537 17,212 17,574 17,939 201-1103-452.32-02 POSTAGE Parks Other Services & Charges - - - - - - - - - 201-1103-452.32-03 TRAVEL Parks Travel - - 16,500 16,500 1,305 18,000 18,000 18,000 18,000 18,000 201-1103-452.32-21 TRAVEL - MILEAGE Parks Travel - 108 - - - - - - - - 201-1103-452.32-24 TRAVEL - MEALS Parks Travel 319 19 - - - - - - - - 201-1103-452.32-25 TRAVEL - OTHER Parks Travel 50 16 - - - - - - - - 201-1103-452.33-03 PROMOTIONAL Parks Printing & Advertising 7,307 175 11,700 12,322 585 8,700 8,700 8,700 8,700 8,700 201-1103-452.36-02 OFFICE EQUIP R&M Parks Repairs & Maintenance 56 - - - - - - - - - 201-1103-452.36-05 OTHER EQUIP R&M Parks Repairs & Maintenance 1,003 - 300 300 - 300 300 300 300 300 201-1103-452.37-05 RECREATION SPACE Parks Other Services & Charges 600 1,200 1,200 1,200 500 1,200 1,200 1,200 1,200 1,200 201-1103-452.38-01 PRINCIPAL Parks Debt Service - - - 114,725 102,347 154,569 160,392 166,464 107,806 - 201-1103-452.38-02 INTEREST Parks Debt Service - - - 15,262 9,169 21,939 16,117 10,044 3,709 - 201-1103-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges - (10) 15,000 15,000 3,945 15,000 15,000 15,000 15,000 15,000 201-1103-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges - - - - - - - - - - 201-1103-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 175 400 7,460 7,460 535 7,460 7,460 7,460 7,460 7,460 42 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 201-1103-452.39-30 GRANTS AND SUBSIDIES Parks Grants & Subsidies 100 - - - - - - - - - 201-1103-452.39-39 BANK CREDIT CARD CHARGES Parks Other Services & Charges 10,219 10,299 8,000 8,000 3,983 8,000 8,000 8,000 8,000 8,000 201-1103-452.39-70 EDUCATION & TRAINING Parks Education & Training 280 - 13,000 13,000 105 13,000 13,000 13,000 13,000 13,000 201-1103-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 21,687 39,749 104,771 104,771 56,679 104,771 104,771 104,771 104,771 104,771 201-1103-452.39-99 MILEAGE REIMBURSEMENT Parks Other Services & Charges 1,047 630 5,922 5,922 112 5,922 5,922 5,922 5,922 5,922 201-1104-452.10-02 TEAMSTER WAGES Parks Salaries & Wages 42,106 22,649 - - - - - - - - 201-1104-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages 1,541 149 - - - - - - - - 201-1104-452.10-06 LONGEVITY PAY Parks Salaries & Wages 150 150 - - - - - - - - 201-1104-452.11-01 FICA - REGULAR Parks Fringe Benefits 3,205 1,697 - - - - - - - - 201-1104-452.11-04 PERF - REGULAR Parks Fringe Benefits 4,905 2,618 - - - - - - - - 201-1104-452.11-05 PERF - UNION Parks Fringe Benefits 657 351 - - - - - - - - 201-1104-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 15,646 7,823 - - - - - - - - 201-1104-452.11-09 LIFE INSURANCE Parks Fringe Benefits 120 60 - - - - - - - - 201-1104-452.11-27 JOB READINESS ALLOWANCE Parks Fringe Benefits 425 425 - - - - - - - - 201-1104-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 41 - - - - - - - - 201-1104-452.11-99 OTHER FRINGE BENEFITS Parks Fringe Benefits 200 70 - - - - - - - - 201-1104-452.31-20 ZOOLOGICAL SOCIETY Parks Grants & Subsidies 632,909 676,626 700,000 700,000 350,000 700,000 700,000 700,000 600,000 400,000 201-1104-452.35-01 ELECTRIC Parks Utilities 3,850 - - - - - - - - 201-1106-452.23-99 OTHER R&M SUPPLIES Parks Supplies - - 750 750 - - - - - 201-1106-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 1,884 1,827 1,617 1,617 672 1,808 1,943 1,982 2,022 2,062 201-1106-452.31-79 FACILITIES MGMT ALLOC Parks Other Interfund Allocations - - - - - 929 1,016 1,033 1,072 1,077 201-1106-452.35-01 ELECTRIC Parks Utilities 126 175 200 200 82 185 200 200 200 200 201-1106-452.35-02 NATURAL GAS Parks Utilities 17,947 24,508 24,000 24,000 18,195 22,222 24,000 24,000 24,000 24,000 201-1106-452.35-03 TRASH REMOVAL Parks Other Services & Charges 2,424 2,181 2,300 2,300 1,150 2,300 2,300 2,300 2,300 2,300 201-1106-452.36-01 BUILDING R&M Parks Repairs & Maintenance - - 2,000 2,000 - 2,000 2,000 2,000 2,000 2,000 201-1106-452.39-12 SECURITY Parks Other Services & Charges 330 - 660 660 - 660 660 660 660 660 201-1106-452.39-30 GRANTS AND SUBSIDIES Parks Grants & Subsidies 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 201-1108-452.10-01 SALARIED WAGES Parks Salaries & Wages 48,241 48,023 - - - - - - - - 201-1108-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 17,352 12,196 - - - - - - - - 201-1108-452.11-01 FICA - REGULAR Parks Fringe Benefits 4,706 4,288 - - - - - - - - 201-1108-452.11-04 PERF - REGULAR Parks Fringe Benefits 5,400 5,379 - - - - - - - - 201-1108-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 15,646 15,646 - - - - - - - - 201-1108-452.11-09 LIFE INSURANCE Parks Fringe Benefits 120 120 - - - - - - - - 201-1108-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 131 - - - - - - - - 201-1108-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 6,868 8,834 - 4 - - - - - - 201-1108-452.23-20 SMALL TOOLS & EQUIPMENT Parks Supplies - 825 - - - - - - - - 201-1108-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 3,444 3,286 - - - - - - - - 201-1108-452.32-04 TELEPHONE Parks Other Services & Charges 480 341 - - 118 - - - - - 201-1110-452.10-01 SALARIED WAGES Parks Salaries & Wages 435,842 481,191 553,489 548,753 174,176 569,722 587,621 599,956 612,539 625,371 201-1110-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages - - 2,000 2,000 - 2,000 2,000 2,000 2,000 2,000 201-1110-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages - - - 240 - - - - - 201-1110-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 16,986 - - 4,496 3,296 - - - - - 201-1110-452.11-01 FICA - REGULAR Parks Fringe Benefits 34,482 36,181 43,101 43,101 13,681 44,242 45,611 46,554 47,517 48,499 201-1110-452.11-04 PERF - REGULAR Parks Fringe Benefits 48,814 54,603 62,878 62,878 20,163 64,548 66,553 67,934 69,344 70,782 201-1110-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 113,041 125,254 110,616 110,616 30,280 127,714 166,214 171,714 182,714 193,714 201-1110-452.11-09 LIFE INSURANCE Parks Fringe Benefits 1,065 1,180 1,320 1,320 420 1,320 1,320 1,320 1,320 1,320 201-1110-452.11-12 AUTO ALLOWANCE Parks Fringe Benefits 3,000 - - - - - - - - - 201-1110-452.11-22 PARKING ALLOWANCE Parks Fringe Benefits - - 1,080 1,080 - - - - - - 201-1110-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 6,985 6,600 7,920 7,920 2,310 6,600 6,600 6,600 6,600 6,600 201-1110-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 1,221 1,384 1,384 344 1,994 2,643 2,699 2,758 2,815 201-1110-452.21-02 PRINT SHOP Parks Supplies 1,417 168 3,100 3,100 - 3,100 3,100 3,100 3,100 3,100 201-1110-452.21-03 C.S. OFFICE SUPPLIES Parks Supplies - 27 200 200 - - - - - - 201-1110-452.21-04 OFFICE SUPPLIES Parks Supplies 2,394 2,096 1,925 1,925 636 1,925 2,000 2,000 2,000 201-1110-452.21-05 SMALL OFFICE EQUIPMENT Parks Supplies 138 - - - - - - - - - 43 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 201-1110-452.22-05 UNIFORMS Parks Supplies 573 - - - - - - - - - 201-1110-452.22-23 RECREATION SUPPLIES Parks Supplies 3,509 11,137 62,925 62,925 8,785 148,000 148,000 148,000 148,000 148,000 201-1110-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 139 1,103 5,000 5,300 - 5,000 5,000 5,000 5,000 5,000 201-1110-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - - 7,190 7,190 (11) 7,190 7,190 7,190 7,190 7,190 201-1110-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations - - 42,177 42,177 17,572 47,208 50,725 51,740 52,775 53,831 201-1110-452.32-02 POSTAGE Parks Other Services & Charges - - 2,900 2,900 - 2,500 2,500 2,500 2,500 2,500 201-1110-452.32-03 TRAVEL Parks Travel - - 2,300 2,300 1,290 3,000 3,000 3,000 3,000 3,000 201-1110-452.32-23 TRAVEL - HOTEL Parks Travel 501 - - - - - - - - - 201-1110-452.32-24 TRAVEL - MEALS Parks Travel 252 659 - 462 - - - - - - 201-1110-452.32-25 TRAVEL - OTHER Parks Travel 32 - - - - - - - - - 201-1110-452.33-01 OUTSIDE PRINTING SERVICES Parks Printing & Advertising 557 - 4,700 4,700 - 4,700 4,700 4,700 4,700 4,700 201-1110-452.33-02 PUBLICATION LEGAL NOTICE Parks Printing & Advertising 99 - - - - - - - - 201-1110-452.33-03 PROMOTIONAL Parks Printing & Advertising 64,434 36,891 128,467 130,375 46,401 221,000 221,000 221,000 221,000 221,000 201-1110-452.36-04 COMPUTER EQUIP R&M Parks Repairs & Maintenance - 73 - - - - - - - - 201-1110-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges - - 2,000 2,000 - 1,000 1,000 1,000 1,000 1,000 201-1110-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges - 120 1,000 1,000 - 1,000 1,000 1,000 1,000 1,000 201-1110-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 248 75 1,000 1,000 40 2,500 2,500 2,500 2,500 2,500 201-1110-452.39-70 EDUCATION & TRAINING Parks Education & Training 1,310 605 2,900 3,755 897 - - - - - 201-1110-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 10,991 44,692 162,496 168,997 50,665 - - - - - 201-1110-452.39-99 MILEAGE REIMBURSEMENT Parks Other Services & Charges - - 500 500 - 500 500 500 500 500 201-1111-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services 195,060 353,703 721,600 776,250 207,322 - - - - 201-1111-452.42-01 LAND IMPROVEMENTS Parks Capital - 618,759 2,164,805 2,795,440 879,485 - - - - 201-1111-452.42-02 BUILDING IMPROVEMENTS Parks Capital - 223,823 - 36,965 34,964 - - - - 201-1151-452.42-01 LAND IMPROVEMENTS Parks Capital - - - 1,000,000 500,000 203-1103-452.10-01 SALARIED WAGES Parks Salaries & Wages 30,255 25,577 - - - - - - - - 203-1103-452.10-03 SEASONAL & INTERNS Parks Salaries & Wages 99,723 102,984 - - - - - - - - 203-1103-452.10-04 EXTRA AND OVERTIME Parks Salaries & Wages 596 382 - - - - - - - - 203-1103-452.10-05 TEMPORARY SERVICES Parks Salaries & Wages - 130 - - - - - - - - 203-1103-452.10-09 PERMANENT PART-TIME Parks Salaries & Wages 188,340 175,255 - - - - - - - - 203-1103-452.11-01 FICA - REGULAR Parks Fringe Benefits 24,475 23,240 - - - - - - - - 203-1103-452.11-04 PERF - REGULAR Parks Fringe Benefits 3,039 2,563 - - - - - - - - 203-1103-452.11-08 HEALTH INSURANCE Parks Fringe Benefits 1,157 - - - - - - - - - 203-1103-452.11-09 LIFE INSURANCE Parks Fringe Benefits 85 - - - - - - - - - 203-1103-452.11-24 CELL PHONE ALLOWANCE Parks Fringe Benefits 110 - - - - - - - - - 203-1103-452.11-29 PARENTAL LEAVE Parks Fringe Benefits - 276 - - - - - - - - 203-1103-452.21-02 PRINT SHOP Parks Supplies 113 219 - - - - - - - - 203-1103-452.21-04 OFFICE SUPPLIES Parks Supplies 5 189 - - - - - - - - 203-1103-452.21-05 SMALL OFFICE EQUIPMENT Parks Supplies 7,661 1,344 - - - - - - - - 203-1103-452.22-05 UNIFORMS Parks Supplies 1,183 950 - - - - - - - - 203-1103-452.22-23 RECREATION SUPPLIES Parks Supplies 82,419 56,219 - - - - - - - - 203-1103-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 10,218 8,956 - - - - - - - - 203-1103-452.22-29 INVENTORY "FOR SALE"Parks Supplies 3,319 2,517 - - - - - - - - 203-1103-452.22-30 CONCESSIONS INVENTORY Parks Supplies 44,035 41,036 - - - - - - - - 203-1103-452.23-99 OTHER R&M SUPPLIES Parks Supplies 140 - - - - - - - - - 203-1103-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services 127,678 117,790 - - - - - - - - 203-1103-452.31-70 ADM FEE ALLOCATION Parks Other Interfund Allocations 50,016 53,289 - - - - - - - - 203-1103-452.31-73 PRINT SHOP ALLOCATION Parks Other Interfund Allocations 36,660 56,857 - - - - - - - - 203-1103-452.32-02 POSTAGE Parks Other Services & Charges 228 - - - - - - - - - 203-1103-452.32-21 TRAVEL - MILEAGE Parks Travel - 93 - - - - - - - - 203-1103-452.32-22 TRAVEL - AIRFARE Parks Travel 2,485 1,190 - - - - - - - - 203-1103-452.32-23 TRAVEL - HOTEL Parks Travel 4,021 4,281 - - - - - - - - 203-1103-452.32-24 TRAVEL - MEALS Parks Travel 1,106 1,284 - - - - - - - - 203-1103-452.32-25 TRAVEL - OTHER Parks Travel 584 708 - - - - - - - - 203-1103-452.33-03 PROMOTIONAL Parks Printing & Advertising 3,686 3,858 - - - - - - - - 44 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 203-1103-452.36-05 OTHER EQUIP R&M Parks Repairs & Maintenance 8,261 168 - - - - - - - - 203-1103-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges 11,595 16,515 - - - - - - - - 203-1103-452.39-10 SUBSCRIPTIONS Parks Other Services & Charges 2,028 - - - - - - - - - 203-1103-452.39-11 DUES & MEMBERSHIPS Parks Other Services & Charges 525 5,381 - - - - - - - - 203-1103-452.39-22 LICENSES-PARK DEPARTMENT Parks Other Services & Charges 350 490 - - - - - - - - 203-1103-452.39-70 EDUCATION & TRAINING Parks Education & Training 2,195 5,062 - - - - - - - - 203-1103-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 111,334 117,372 - - - - - - - - 203-1103-452.39-99 MILEAGE REIMBURSEMENT Parks Other Services & Charges 366 587 - - - - - - - - 203-1103-452.42-01 LAND IMPROVEMENTS Parks Capital 56,050 9,998 - - - - - - - - 203-1103-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out - 798,976 - - - - - - - - 203-1110-452.22-23 RECREATION SUPPLIES Parks Supplies 10,740 10,861 - - - - - - - - 203-1110-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services 519 12,601 - - - - - - - - 203-1110-452.32-21 TRAVEL - MILEAGE Parks Travel - 360 - - - - - - - - 203-1110-452.32-22 TRAVEL - AIRFARE Parks Travel 569 - - - - - - - - - 203-1110-452.32-23 TRAVEL - HOTEL Parks Travel 414 1,106 - - - - - - - - 203-1110-452.32-24 TRAVEL - MEALS Parks Travel - 186 - - - - - - - - 203-1110-452.32-25 TRAVEL - OTHER Parks Travel - 147 - - - - - - - - 203-1110-452.33-03 PROMOTIONAL Parks Printing & Advertising 4,286 59,793 - - - - - - - - 203-1110-452.39-01 REFNDS,AWARDS,INDEMNITIES Parks Other Services & Charges 152 60 - - - - - - - - 203-1110-452.39-22 LICENSES-PARK DEPARTMENT Parks Other Services & Charges 1,000 - - - - - - - - - 203-1110-452.39-70 EDUCATION & TRAINING Parks Education & Training 535 1,791 - - - - - - - - 203-1110-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 41,110 57,805 - - - - - - - - 273-0404-415.33-01 OUTSIDE PRINTING SERVICES Morris Performing Arts CenterPrinting & Advertising 5,673 16,083 30,000 30,000 - 20,000 20,000 20,000 20,000 15,000 274-0404-453.31-06 OTHER PROFESSIONAL SVCS Morris Performing Arts CenterProfessional Services - - 15,000 15,000 - 80,000 81,600 83,232 84,897 86,595 274-0404-453.33-03 PROMOTIONAL Morris Performing Arts CenterPrinting & Advertising - - 60,000 60,000 - 35,000 35,700 36,414 37,142 37,885 312-1130-452.38-01 PRINCIPAL Parks Debt Service - 30,000 60,000 60,000 30,000 65,000 65,000 65,000 70,000 70,000 312-1130-452.38-02 INTEREST Parks Debt Service - 19,560 33,000 33,000 16,725 31,200 29,250 27,300 25,275 23,175 312-1131-452.38-01 PRINCIPAL Parks Debt Service - 35,000 80,000 80,000 40,000 80,000 85,000 85,000 90,000 95,000 312-1131-452.38-02 INTEREST Parks Debt Service - 25,369 42,900 42,900 21,750 40,500 38,100 35,550 32,925 30,225 312-1132-452.38-01 PRINCIPAL Parks Debt Service - 25,000 60,000 60,000 30,000 60,000 65,000 65,000 65,000 70,000 312-1132-452.38-02 INTEREST Parks Debt Service - 18,614 31,488 31,488 15,969 29,688 27,888 25,938 23,988 21,963 312-1133-452.38-01 PRINCIPAL Parks Debt Service - 30,000 70,000 70,000 35,000 70,000 75,000 75,000 80,000 80,000 312-1133-452.38-02 INTEREST Parks Debt Service - 22,073 37,337 37,337 18,931 35,238 33,138 30,888 28,563 26,163 312-1134-452.38-01 PRINCIPAL Parks Debt Service - 20,000 45,000 45,000 20,000 45,000 50,000 50,000 50,000 50,000 312-1134-452.38-02 INTEREST Parks Debt Service - 14,286 24,188 24,188 12,244 22,838 21,413 19,913 18,413 16,913 312-1135-452.38-01 PRINCIPAL Parks Debt Service - 30,000 65,000 65,000 30,000 65,000 65,000 70,000 70,000 75,000 312-1135-452.38-02 INTEREST Parks Debt Service - 19,845 33,500 33,500 16,975 31,550 29,600 27,575 25,475 23,375 312-1136-452.38-01 PRINCIPAL Parks Debt Service - 45,000 105,000 105,000 50,000 105,000 110,000 110,000 115,000 120,000 312-1136-452.38-02 INTEREST Parks Debt Service - 32,458 54,900 54,900 27,825 51,750 48,525 45,225 41,925 38,400 312-1137-452.38-01 PRINCIPAL Parks Debt Service - 45,000 95,000 95,000 45,000 100,000 105,000 105,000 110,000 110,000 312-1137-452.38-02 INTEREST Parks Debt Service - 30,741 51,961 51,961 26,318 49,035 46,035 42,885 39,660 36,360 312-1138-452.38-01 PRINCIPAL Parks Debt Service - 25,000 50,000 50,000 25,000 50,000 55,000 55,000 55,000 60,000 312-1138-452.38-02 INTEREST Parks Debt Service - 16,108 27,163 27,163 13,769 25,663 24,163 22,513 20,863 19,138 312-1139-452.38-01 PRINCIPAL Parks Debt Service - 25,000 55,000 55,000 30,000 60,000 60,000 60,000 65,000 65,000 312-1139-452.38-02 INTEREST Parks Debt Service - 17,670 29,830 29,830 15,140 28,180 26,380 24,580 22,780 20,830 312-1141-452.38-01 PRINCIPAL Parks Debt Service - 40,000 85,000 85,000 40,000 85,000 90,000 90,000 95,000 95,000 312-1141-452.38-02 INTEREST Parks Debt Service - 26,579 44,876 44,876 22,738 42,325 39,700 37,000 34,300 31,450 401-1101-452.36-01 BUILDING R&M Parks Repairs & Maintenance 78,597 1,249 40,000 71,667 31,667 30,000 40,000 40,000 40,000 40,000 401-1101-452.42-01 LAND IMPROVEMENTS Parks Capital - 10,000 - 32,955 32,955 - - - - 404-1100-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out 1,415,007 1,287,600 400,000 400,000 100,000 800,000 - - - 404-1101-460.39-79 NEIGHBORHOOD PARTNERSHIPS Parks Other Services & Charges 143,902 189,133 351,050 351,050 287,865 736,356 351,050 351,050 351,050 405-1101-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 7,054 28,289 - - - - - - - - 405-1101-452.22-25 PLANTS CHEM. SEED & FERT.Parks Supplies 6,135 - - - - - - - - - 405-1101-452.23-21 C.S. SMALL TOOLS & EQUIP Parks Supplies 23,326 3,703 - - - - - - - - 45 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 405-1101-452.36-09 LAND IMPROVEMENTS Parks Repairs & Maintenance 95,630 15,634 - - - - - - - - 405-1101-452.43-02 MOTOR EQUIPMENT Parks Capital 141,147 31,500 - - - - - - - - 405-1101-452.43-07 PARK EQUIPMENT Parks Capital 13,259 - - - - - - - - - 405-1101-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out - 126,675 - - - - - - - - 405-1102-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 23,915 4,368 - - - - - - - - 405-1102-452.23-21 C.S. SMALL TOOLS & EQUIP Parks Supplies 788 - - - - - - - - - 405-1102-452.36-01 BUILDING R&M Parks Repairs & Maintenance 23,919 - - - - - - - - - 405-1102-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 4,954 - - - - - - - - - 405-1102-452.43-07 PARK EQUIPMENT Parks Capital 64,830 - - - - - - - - - 416-0404-453.23-20 SMALL TOOLS & EQUIPMENT Morris Performing Arts CenterSupplies 3,603 6,690 15,000 16,127 2,317 40,000 20,000 15,000 20,000 20,000 416-0404-453.36-01 BUILDING R&M Morris Performing Arts CenterRepairs & Maintenance 46,383 63,882 122,000 129,335 3,895 55,000 75,000 100,000 75,000 75,000 416-0404-453.43-08 THEATER EQUIPMENT Morris Performing Arts CenterCapital 203,733 74,492 80,000 80,000 14,149 40,000 40,000 40,000 40,000 40,000 450-0405-453.36-01 BUILDING R&M Palais Royale Ballroom Repairs & Maintenance 627 - 75,000 111,967 31,537 35,000 20,000 20,000 20,000 15,000 452-1101-452.31-02 ENGINEERING Parks Professional Services - 108,800 - 857,047 258,866 - - - - 452-1101-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - 76,591 - 142,454 70,308 - - - - 452-1101-452.38-04 BOND ISSUANCE COSTS Parks Professional Services - 169,947 - - - - - - - - 452-1101-452.42-01 LAND IMPROVEMENTS Parks Capital - 223,104 2,150,000 9,217,644 2,434,742 - - - - 452-1101-452.43-07 PARK EQUIPMENT Parks Capital - - - 209,000 - - 453-1104-452.42-01 LAND IMPROVEMENTS Parks Capital - - - 3,300,000 1,156,199 - 471-1101-452.38-03 PAYING AGENT FEES Parks Debt Service 13,150 - - - - - - - - - 471-1101-452.38-04 BOND ISSUANCE COSTS Parks Professional Services 179,370 17,750 - - - - - - - - 471-1130-452.42-01 LAND IMPROVEMENTS Parks Capital - 19,000 - 866,177 269,225 - - - - 471-1130-452.42-02 BUILDING IMPROVEMENTS Parks Capital - 223,823 - - - - - - - 471-1131-452.42-01 LAND IMPROVEMENTS Parks Capital - 368,718 - 1,068,382 96,453 - - - - 471-1132-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - 42,622 - - - - - - - 471-1132-452.42-01 LAND IMPROVEMENTS Parks Capital - - - - - - - - - 471-1133-452.42-01 LAND IMPROVEMENTS Parks Capital - 6,633 - 86,167 52,881 - - - - 471-1134-452.42-01 LAND IMPROVEMENTS Parks Capital - - - - - - - - - 471-1135-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - 30,674 - - - - - - - 471-1135-452.42-01 LAND IMPROVEMENTS Parks Capital - - 375,000 375,000 - - - - - 471-1136-452.42-01 LAND IMPROVEMENTS Parks Capital - - 1,850,000 1,911,200 604,121 - - - - 471-1137-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - - - - 15,000 - 471-1137-452.42-01 LAND IMPROVEMENTS Parks Capital - 305,281 - 1,134,940 694,942 - - - - 471-1138-452.42-01 LAND IMPROVEMENTS Parks Capital - (2,304) 900,000 900,000 - - - - - 471-1139-452.42-01 LAND IMPROVEMENTS Parks Capital - 34,300 4,400 15,200 10,800 - - - - 471-1141-452.31-06 OTHER PROFESSIONAL SVCS Parks Professional Services - 56,596 - - - - - - - 471-1141-452.42-01 LAND IMPROVEMENTS Parks Capital - - 350,000 350,000 70,890 - - - - 201-1150-452.42-01 LAND IMPROVEMENTS Parks Capital - - - 2,225,000 1,695,432 - 601-0460-645.31-06 OTHER PROFESSIONAL SVCS Parking Garages Professional Services 108,566 225,040 150,000 147,457 125,184 112,000 112,000 112,000 112,000 112,000 601-0460-645.31-70 ADM FEE ALLOCATION Parking Garages Other Interfund Allocations 8,100 8,779 10,821 10,821 4,507 20,924 22,483 22,933 23,392 23,860 601-0460-645.31-78 LIABILITY INSURANCE ALLOC Parking Garages Other Interfund Allocations - - 1,317 1,317 547 1,043 1,064 1,085 1,107 1,129 601-0460-645.31-79 FACILITIES MGMT ALLOC Parking Garages Other Interfund Allocations - - - - - 1,008 1,103 1,121 1,164 1,169 601-0460-645.32-04 TELEPHONE Parking Garages Other Services & Charges 1,360 180 - - - - - - - 601-0460-645.34-02 LIABILITY INSURANCE Parking Garages Other Interfund Allocations 828 789 - - - - - - - - 601-0460-645.35-01 ELECTRIC Parking Garages Utilities 7,540 26,785 24,000 24,000 9,750 25,000 24,000 24,000 24,000 24,000 601-0460-645.35-04 WATER Parking Garages Utilities 309 1,318 - 605 605 - - - - - 601-0460-645.36-01 BUILDING R&M Parking Garages Repairs & Maintenance 64,871 14,601 266,666 298,685 28,625 105,000 105,000 105,000 105,000 105,000 601-0460-645.36-05 OTHER EQUIP R&M Parking Garages Repairs & Maintenance 2,423 - - - - - - - - - 601-0460-645.39-39 CREDIT CARD CHARGES Parking Garages Other Services & Charges 2,459 6,140 2,200 4,251 3,991 3,000 3,000 3,000 3,000 3,000 601-0460-645.42-02 BUILDING IMPROVEMENTS Parking Garages Capital - - 83,333 83,333 - 75,000 100,000 75,000 100,000 - 601-0462-415.39-01 REFNDS,AWARDS,INDEMNITIES Parking Garages Other Services & Charges - 100 - - - - - 55,000 55,000 55,000 601-0462-645.31-06 OTHER PROFESSIONAL SVCS Parking Garages Professional Services 364,056 275,565 285,000 285,000 151,314 213,000 213,000 213,000 213,000 213,000 601-0462-645.31-70 ADM FEE ALLOCATION Parking Garages Other Interfund Allocations 12,096 12,963 15,699 15,699 6,543 26,725 28,716 29,290 29,876 30,474 601-0462-645.31-78 LIABILITY INSURANCE ALLOC Parking Garages Other Interfund Allocations - - 3,681 3,681 1,532 3,727 3,802 3,878 3,956 4,035 46 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 601-0462-645.31-79 FACILITIES MGMT ALLOC Parking Garages Other Interfund Allocations - - - - - 1,620 1,772 1,801 1,871 1,879 601-0462-645.32-04 TELEPHONE Parking Garages Other Services & Charges 1,482 371 - - - - - - - 601-0462-645.34-02 LIABILITY INSURANCE Parking Garages Other Interfund Allocations 3,312 3,144 - - - - - - - - 601-0462-645.35-01 ELECTRIC Parking Garages Utilities 10,230 43,050 32,000 32,000 18,407 39,815 33,000 33,000 33,000 33,000 601-0462-645.35-04 WATER Parking Garages Utilities 1,258 3,117 - - 2,342 - - - - - 601-0462-645.36-01 BUILDING R&M Parking Garages Repairs & Maintenance 117,106 37,127 266,667 269,074 26,501 105,000 105,000 105,000 105,000 105,000 601-0462-645.36-05 OTHER EQUIP R&M Parking Garages Repairs & Maintenance 6,043 - - - - - - - - - 601-0462-645.39-39 CREDIT CARD CHARGES Parking Garages Other Services & Charges 1,179 1,462 1,200 1,200 728 1,000 1,000 1,000 1,000 1,000 601-0462-645.42-02 BUILDING IMPROVEMENTS Parking Garages Capital - - 83,333 83,333 - 55,000 85,000 55,000 85,000 - 601-0463-645.21-04 OFFICE SUPPLIES Parking Garages Supplies - 969 - - - - - - - - 601-0463-645.31-06 OTHER PROFESSIONAL SVCS Parking Garages Professional Services 113,994 258,961 101,368 136,526 127,135 67,000 67,000 67,000 67,000 67,000 601-0463-645.31-70 ADM FEE ALLOCATION Parking Garages Other Interfund Allocations 3,348 3,034 3,632 3,632 1,511 4,470 4,803 4,899 4,997 5,097 601-0463-645.34-02 LIABILITY INSURANCE Parking Garages Other Interfund Allocations 1,896 1,598 - - - - - - - - 601-0463-645.36-01 BUILDING R&M Parking Garages Repairs & Maintenance - 8 - 35,158 - - - - - 601-0463-645.39-01 REFNDS,AWARDS,INDEMNITIES Parking Garages Other Services & Charges 122 30 - - - - - - - 601-0463-645.43-08 COMPUTER EQUIP. & NWTWRK.Parking Garages Capital - - 10,000 10,000 - 10,000 10,000 10,000 10,000 601-0464-645.31-06 OTHER PROFESSIONAL SVCS Parking Garages Professional Services 118,370 241,611 130,000 130,000 117,743 97,000 97,000 97,000 97,000 97,000 601-0464-645.31-70 ADM FEE ALLOCATION Parking Garages Other Interfund Allocations 8,100 8,104 10,122 10,122 4,214 20,051 21,544 21,975 22,415 22,863 601-0464-645.31-78 LIABILITY INSURANCE ALLOC Parking Garages Other Interfund Allocations - - 3,754 3,754 1,563 3,757 3,832 3,909 3,987 4,067 601-0464-645.31-79 FACILITIES MGMT ALLOC Parking Garages Other Interfund Allocations - - - - - 874 956 971 1,009 1,013 601-0464-645.32-04 TELEPHONE Parking Garages Other Services & Charges 551 528 - - - - - - - 601-0464-645.34-02 LIABILITY INSURANCE Parking Garages Other Interfund Allocations 2,676 2,533 - - - - - - - - 601-0464-645.35-01 ELECTRIC Parking Garages Utilities 6,684 23,218 21,000 21,000 8,569 21,481 23,000 23,000 23,000 23,000 601-0464-645.36-01 BUILDING R&M Parking Garages Repairs & Maintenance 49,096 7,357 266,667 266,918 13,977 105,000 105,000 105,000 105,000 105,000 601-0464-645.36-05 OTHER EQUIP R&M Parking Garages Repairs & Maintenance 1,385 - - - - - - - - - 601-0464-645.39-39 CREDIT CARD CHARGES Parking Garages Other Services & Charges 634 634 1,000 1,000 303 1,000 1,000 1,000 1,000 1,000 601-0464-645.42-02 BUILDING IMPROVEMENTS Parking Garages Capital - - 83,334 83,334 - 50,000 65,000 50,000 65,000 - 601-0465-645.31-06 OTHER PROFESSIONAL SVCS Parking Garages Professional Services - - 15,000 15,000 - 11,000 11,000 11,000 11,000 11,000 670-0406-645.10-01 SALARIED WAGES Century Center Salaries & Wages 1,282,933 282,262 458,719 458,719 181,598 465,026 477,251 486,796 496,530 506,460 670-0406-645.10-05 TEMPORARY SERVICES Century Center Salaries & Wages - 4,259 - - - - - - - - 670-0406-645.10-09 PERMANENT PART-TIME Century Center Salaries & Wages 12,646 47,762 83,000 83,000 27,304 48,000 50,000 50,000 50,000 50,000 670-0406-645.10-11 EMPLOYEE BONUSES Century Center Salaries & Wages 40,028 - - - - - - - - - 670-0406-645.11-01 FICA - REGULAR Century Center Fringe Benefits 95,387 24,902 41,726 41,726 15,381 39,531 40,620 41,351 42,095 42,854 670-0406-645.11-04 PERF - REGULAR Century Center Fringe Benefits - 25,469 51,793 51,793 16,863 52,500 53,868 54,937 56,028 57,142 670-0406-645.11-07 UNEMPLOYMENT COMP Century Center Fringe Benefits - - - - - 47 144 243 348 455 670-0406-645.11-08 HEALTH INSURANCE Century Center Fringe Benefits 182,507 67,427 80,448 80,448 33,520 92,883 120,883 124,883 132,883 140,883 670-0406-645.11-09 LIFE INSURANCE Century Center Fringe Benefits - 565 960 960 400 960 960 960 960 960 670-0406-645.11-11 401K RETIREMENT PLAN Century Center Fringe Benefits 12,500 - - - - - - - - - 670-0406-645.11-12 AUTO ALLOWANCE Century Center Fringe Benefits - 1,400 2,400 2,400 1,000 2,400 2,400 2,400 2,400 2,400 670-0406-645.11-13 STATE UNEMPLOYMENT TAX Century Center Fringe Benefits 6,493 - - - - - - - - - 670-0406-645.11-24 CELL PHONE ALLOWANCE Century Center Fringe Benefits - 880 1,320 1,320 550 1,320 1,320 1,320 1,320 1,320 670-0406-645.11-29 PARENTAL LEAVE Century Center Fringe Benefits - 156 1,147 1,147 110 1,628 2,148 2,190 2,235 2,279 670-0406-645.21-04 OFFICE SUPPLIES Century Center Supplies 5,540 723 1,000 1,000 388 1,000 1,040 1,082 1,125 1,170 670-0406-645.22-01 C.S. GASOLINE Century Center Supplies - 38 500 500 70 500 520 541 563 586 670-0406-645.22-05 UNIFORMS Century Center Supplies 1,694 - 1,000 1,000 - 400 500 500 500 500 670-0406-645.22-07 LANDSCAPING MATERIAL Century Center Supplies - 1,521 1,000 1,240 324 1,000 1,040 1,061 1,082 1,104 670-0406-645.22-15 CLEANING SUPPLIES Century Center Supplies 15,114 1,769 - - - - - - - 670-0406-645.22-21 HOUSEHOLD,LAUNDRY,CLEAN Century Center Supplies - 9,295 15,400 15,400 4,316 10,000 16,022 16,342 16,669 17,002 670-0406-645.22-22 MEDICAL/SAFETY SUPPLIES Century Center Supplies - 1,182 1,500 1,500 1,336 2,000 2,040 2,081 2,123 2,165 670-0406-645.22-24 OTHER OPERATING SUPPLIES Century Center Supplies - 55 - - - - - - - 670-0406-645.23-01 BUILDING MATERIALS Century Center Supplies 55,015 2,376 40,000 34,975 3,659 20,500 36,000 41,000 44,500 49,000 670-0406-645.23-10 REPAIR PARTS Century Center Supplies - 1,787 - - - - - - - 670-0406-645.23-20 SMALL TOOLS & EQUIPMENT Century Center Supplies - 1,435 1,800 7,828 1,194 1,500 2,040 2,081 2,123 2,165 670-0406-645.23-99 OTHER R&M SUPPLIES Century Center Supplies 29,518 14,887 14,400 15,197 7,787 9,000 16,320 16,646 16,979 17,319 47 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 670-0406-645.31-06 OTHER PROFESSIONAL SVCS Century Center Professional Services 199,089 - 12,283 12,283 561 46,628 47,561 48,512 49,482 50,472 670-0406-645.31-18 DATA PROCESSING FEES Century Center Professional Services 12,894 - - - - - - - - - 670-0406-645.31-19 INTERNET FEES Century Center Professional Services 3,720 - - - - - - - - - 670-0406-645.31-20 RECRUITMENT/RELOCATION Century Center Professional Services 478 - - - - - - - - - 670-0406-645.31-21 COMMISSION PAYMENTS Century Center Professional Services 208,526 - - - - - - - - - 670-0406-645.31-70 ADM FEE ALLOCATION Century Center Other Interfund Allocations - - - - - 55,660 59,807 61,003 62,223 63,467 670-0406-645.31-76 IT ALLOCATION Century Center Other Interfund Allocations - - 96,180 96,180 40,075 51,538 59,601 59,044 59,170 59,387 670-0406-645.31-78 LIABILITY INSURANCE ALLOC Century Center Other Interfund Allocations - - 38,295 38,295 15,958 39,014 39,955 40,754 41,569 42,400 670-0406-645.31-79 FACILITIES MGMT ALLOC Century Center Other Interfund Allocations - - - - - 7,396 8,092 8,223 8,540 8,579 670-0406-645.32-02 POSTAGE Century Center Other Services & Charges 1,200 - - - - - - - - 670-0406-645.32-03 TRAVEL Century Center Travel 22,590 - 2,000 2,000 - 1,000 1,020 1,040 1,061 1,082 670-0406-645.32-04 TELEPHONE Century Center Other Services & Charges 22,600 - - - - - - - - - 670-0406-645.33-01 OUTSIDE PRINTING SERVICES Century Center Printing & Advertising - 99 - - - - - - - 670-0406-645.33-03 PROMOTIONAL Century Center Printing & Advertising 40,932 - - - - - - - - 670-0406-645.34-01 WORKMEN'S COMP Century Center Insurance 26,676 - - - - - - - - - 670-0406-645.34-02 LIABILITY INSURANCE Century Center Other Interfund Allocations 95,946 - - - - - - - - - 670-0406-645.35-01 ELECTRIC Century Center Utilities 204,238 169,399 215,004 215,004 73,869 217,593 244,400 254,176 264,343 274,917 670-0406-645.35-02 NATURAL GAS Century Center Utilities 62,272 27,152 43,000 43,000 56,829 80,556 90,480 94,099 97,863 101,778 670-0406-645.35-03 TRASH REMOVAL Century Center Other Services & Charges 7,171 3,782 8,700 8,700 2,729 8,874 9,051 9,232 9,417 9,605 670-0406-645.35-04 WATER Century Center Utilities 39,926 30,033 32,700 32,700 10,998 36,000 37,440 38,938 40,496 42,116 670-0406-645.36-01 BUILDING R&M Century Center Repairs & Maintenance 20,601 11,843 55,000 59,297 18,534 60,000 41,600 42,432 43,281 44,146 670-0406-645.36-04 COMPUTER EQUIP R&M Century Center Repairs & Maintenance 17,667 3,617 5,000 5,614 614 5,500 5,610 5,722 5,836 5,953 670-0406-645.36-05 OTHER EQUIP R&M Century Center Repairs & Maintenance - 21,271 33,000 35,070 18,318 34,500 35,190 35,894 36,612 37,344 670-0406-645.36-06 RADIO EQUIP R&M Century Center Repairs & Maintenance - 665 - - - 1,000 - - - 670-0406-645.37-04 EQUIPMENT RENTALS Century Center Other Services & Charges 595 - - - - - - - - 670-0406-645.39-11 DUES & MEMBERSHIPS Century Center Other Services & Charges 2,735 - - - - - - - - 670-0406-645.39-12 SECURITY Century Center Other Services & Charges 17,222 305 - - - - - - - 670-0406-645.39-39 CREDIT CARD CHARGES Century Center Other Services & Charges 18,535 - - - - - - - - 670-0406-645.39-48 LICENSES & PERMITS Century Center Other Services & Charges 2,515 384 2,000 2,048 1,249 2,040 2,081 2,123 2,165 2,208 670-0406-645.39-70 EDUCATION & TRAINING Century Center Education & Training 1,851 299 - - - - - - - 670-0406-645.39-88 EMPLOYEE GOOD & WELFARE Century Center Other Services & Charges 3,465 - - - - - - - - - 670-0406-645.39-89 MISC CHARGES & SVCS Century Center Other Services & Charges 17,179 4,883 - - - - - - - 670-0406-645.42-02 BUILDING IMPROVEMENTS Century Center Capital - - - - - - - - - 670-0406-645.50-02 INTERFUND TRANSFER OUT Century Center Transfers Out 82,167 - 90,752 90,752 - 93,939 97,217 100,688 104,254 107,819 670-0420-645.10-01 SALARIED WAGES Century Center Salaries & Wages 173,700 - - - - - - - - - 670-0420-645.10-02 TEAMSTER WAGES Century Center Salaries & Wages 319,375 - - - - - - - - - 670-0420-645.10-05 TEMPORARY SERVICES Century Center Salaries & Wages 60,414 - - - - - - - - - 670-0420-645.11-01 FICA - REGULAR Century Center Fringe Benefits 36,238 - - - - - - - - - 670-0420-645.11-08 HEALTH INSURANCE Century Center Fringe Benefits 38,619 - - - - - - - - - 670-0420-645.11-11 401K RETIREMENT PLAN Century Center Fringe Benefits 2,380 - - - - - - - - - 670-0420-645.11-13 STATE UNEMPLOYMENT TAX Century Center Fringe Benefits 5,792 - - - - - - - - - 670-0420-645.22-05 UNIFORMS Century Center Supplies 1,158 - - - - - - - - - 670-0420-645.22-15 CLEANING SUPPLIES Century Center Supplies 6,687 - - - - - - - - - 670-0420-645.22-29 COST OF GOODS SOLD Century Center Supplies 408,122 - - - - - - - - - 670-0420-645.22-71 PAPER & DISPOSABLES Century Center Supplies 14,209 - - - - - - - - - 670-0420-645.22-72 LINEN & DECOR Century Center Supplies 64,867 - - - - - - - - - 670-0420-645.23-20 SMALL TOOLS & EQUIPMENT Century Center Supplies 2,715 - - - - - - - - - 670-0420-645.31-06 OTHER PROFESSIONAL SVCS Century Center Professional Services 106,010 - - - - - - - - - 670-0420-645.32-30 TRAVEL Century Center Travel (92) - - - - - - - - - 670-0420-645.34-01 WORKMEN'S COMP Century Center Insurance 10,884 - - - - - - - - - 670-0420-645.36-01 BUILDING R&M Century Center Repairs & Maintenance 12,214 - - - - - - - - - 670-0420-645.37-05 KITCHEN SUPPLY RENTALS Century Center Other Services & Charges 2,378 - - - - - - - - - 670-0420-645.39-01 REFNDS,AWARDS,INDEMNITIES Century Center Other Services & Charges 561 - - - - - - - - - 670-0420-645.39-39 CREDIT CARD CHARGES Century Center Other Services & Charges 13,648 - - - - - - - - - 48 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 670-0420-645.39-48 LICENSES & PERMITS Century Center Other Services & Charges 660 - - - - - - - - - 670-0420-645.39-89 MISC CHARGES & SVCS Century Center Other Services & Charges 3,867 - - - - - - - - - 670-1147-645.10-99 WAGES Century Center Salaries & Wages - 1,035,766 933,527 933,527 289,066 1,010,102 989,400 1,009,188 1,029,372 1,049,959 670-1147-645.11-98 BENEFITS & TAXES Century Center Fringe Benefits - 352,007 354,868 354,868 95,773 387,683 336,600 343,332 350,199 357,203 670-1147-645.22-29 COST OF GOODS SOLD Century Center Supplies - 1,125,556 1,088,734 1,088,734 287,805 1,364,149 1,122,000 1,144,440 1,167,329 1,190,675 670-1147-645.22-97 SUPPLIES Century Center Supplies - 64,307 3,850 3,850 14,909 8,850 51,000 52,020 53,060 54,122 670-1147-645.31-14 CONTRACTED SERVICES Century Center Professional Services - 95,836 73,965 73,965 30,563 74,000 78,540 80,111 81,713 83,347 670-1147-645.31-76 IT ALLOCATION Century Center Other Interfund Allocations - - 27,905 27,905 9,302 15,936 24,337 24,109 24,161 24,250 670-1147-645.34-99 INSURANCE Century Center Insurance - 90,112 54,611 54,611 18,213 57,047 57,374 58,521 59,691 60,885 670-1147-645.35-99 UTILITIES Century Center Utilities - 117,541 19,040 19,040 2,931 19,840 19,809 20,205 20,609 21,021 670-1147-645.36-99 REPAIRS & MAINTENANCE Century Center Repairs & Maintenance - 19,595 - - - - - - - - 670-1147-645.39-84 SMG MANAGEMENT FEE Century Center Other Services & Charges - 245,014 234,586 234,586 69,135 255,183 244,064 248,945 253,924 259,002 670-1147-645.39-86 GENERAL & ADMIN COSTS Century Center Other Services & Charges - 144,905 152,000 152,000 32,474 179,992 158,141 161,304 164,530 167,821 670-1147-645.39-87 OPERATIONS Century Center Other Services & Charges - 112,123 125,700 125,700 33,204 126,000 130,778 133,394 136,062 138,783 670-1147-645.39-89 MISC CHARGES & SVCS Century Center Other Services & Charges - 7,157 - - 756 7,500 7,650 7,803 7,959 8,118 670-1147-645.50-02 INTERFUND TRANSFER OUT Century Center Transfers Out - 85,909 - 177,475 - - - - - - 671-0406-645.22-24 OTHER OPERATING SUPPLIES Century Center Supplies - - - - - - - - - - 671-0406-645.31-06 OTHER PROFESSIONAL SVCS Century Center Professional Services 1,500 4,800 - 63,000 - - - - - - 671-0406-645.42-02 BUILDING IMPROVEMENTS Century Center Capital - 1,725 - 20,000 - - - - - - 671-0406-645.43-09 MATERIALS & EQUIPMENT Century Center Capital - 3,491 20,000 - - 20,000 20,000 20,000 20,000 20,000 672-0000-472.38-01 PRINCIPAL Century Center Debt Service 46,606 162,702 280,090 280,090 138,681 285,614 291,274 297,175 303,221 309,315 672-0000-472.38-02 INTEREST Century Center Debt Service 144,691 143,034 135,334 135,334 68,880 125,482 115,437 105,192 94,738 84,073 672-0000-472.38-03 PAYING AGENT FEES Century Center Debt Service - - 1,000 1,000 - - - - - - 730-0000-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 599 - - - - 20,000 - - - 751-1101-452.21-09 FURNITURE & FIXTURES Parks Supplies 54,333 29,353 - 596 596 - - - - - 751-1101-452.22-24 OTHER OPERATING SUPPLIES Parks Supplies 7,514 14,303 - 12,720 3,616 - - - - - 751-1101-452.36-01 BUILDING R&M Parks Repairs & Maintenance 4,310 - - - - - - - - 751-1101-452.36-05 OTHER EQUIP R&M Parks Repairs & Maintenance 63,955 - - - - - - - - 751-1101-452.39-89 CONTRACT SERVICES/CHARGES Parks Other Services & Charges 23,581 291,724 - 10,159 2,388 - - - - 751-1101-452.42-01 LAND IMPROVEMENTS Parks Capital 202,758 - - - - - - - - 751-1101-452.42-02 BUILDING IMPROVEMENTS Parks Capital 650,423 2,410,160 - 450,712 85,581 - - - - 751-1101-452.43-07 PARK EQUIPMENT Parks Capital 65,800 58,521 - - - - - - - 751-1101-452.50-02 INTERFUND TRANSFER OUT Parks Transfers Out - 288 - - - - - - - 757-1101-452.37-11 CAPITAL LEASE PRINCIPAL Parks Debt Service 215,000 210,000 - - - - - - - - 757-1101-452.37-12 CAPITAL LEASE INTEREST Parks Debt Service 175,481 169,106 - - - - - - - - 757-1101-452.38-01 PRINCIPAL Parks Debt Service - - 220,000 220,000 110,000 225,000 225,000 230,000 240,000 240,000 757-1101-452.38-02 INTEREST Parks Debt Service - - 162,732 162,732 82,191 156,131 149,381 142,556 135,581 128,381 757-1101-452.38-03 PAYING AGENT FEES Parks Debt Service - - 1,000 1,000 - 1,000 1,000 1,000 1,000 1,000 49