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Home My WebLink About2020-01 - Monthly Financial ReportPeriod Ending: Issued By: City of South Bend Monthly Financial Report Page(s) Contents 2Fund Guide 3 Narrative 4 - 6 Projected Cash Balance 7 - 12 Revenue & Expense Summaries 13 - 18 Revenue by Type 19 - 23 Expenditures by Actvity 24 - 26 Outstanding Debt 27 - 32 Employee Headcount Fund Summaries 33 - 52 General Fund 53 - 69 Venues, Parks & Arts Funds 70 - 88 Public Safety Funds 89 - 98 Department of Community Investment Funds 99 - 121 Public Works Funds 122 - 125 Code Enforcement Funds 126 - 132 Internal Service Funds 133 - 143 Administrative Funds 144 - 157 Redevelopment Commission Controlled Funds Distribution Mayor Chief of Staff Deputy Chief of Staff Common Council Department Heads Fiscal Officers January 31, 2020 Controller's Office Page # General Fund Page # Public Works Funds 33 101 General Fund 99 202 Motor Vehicle Highway 100 266 MVH Restricted Fund General Fund Departments/Divisions 101 251 Local Roads & Streets 34 101-0101 Mayor 102 257 LOIT Special Distribution 35 101-0105 Community Initiatives 103 265 Local Road & Bridge Grant 36 101-0201 City Clerk 104 412 Major Moves Construction 37 101-0301 Common Council 105 610 Solid Waste Operations 38 101-0302 WNIT Contract 106 611 Solid Waste Capital 39 101-0401 Administration & Finance 107 620 Water Works Operations 40 101-0450 Human Resources 108 622 Water Works Capital 41 101-0451 Diversity & Inclusion 109 624 Water Works Customer Deposit 42 101-1008 Human Rights 110 625 Water Works Sinking 43 101-0501 Legal Department 111 626 Water Works Bond Reserve 44 101-0602 Engineering 112 629 Water Works Reserve Operations & Maintenance 45 101-0616 Office of Sustainability 113 640 Sewer Repair Insurance 46 101-0628 AmeriCorps Grant Program 114 641 Sewage Works Operations 47 101-0801 Police Department 115 642 Sewage Works Capital 48 101-0901 Fire Department 116 643 Sewage Works Reserve Operations & Maint. 49 101-0902 EMS 117 649 Sewage Sinking 50 101-0909 Fire Training Center 118 653 Sewage Debt Service Reserve 51 101-0404 Morris Performing Arts Center 119 654 Sewage Works Deposit Fund 52 101-0405 Palais Royale Ballroom 120 655 Project Releaf 121 667 Storm Sewer Fund Venues, Parks & Arts Funds 53 201 Parks & Recreation Code Enforcement Funds 54 Parks Historical Summary 122 219 Unsafe Building 55 273 Morris PAC / Palais Royale Marketing 123 221 Landlord Registration 56 274 Morris PAC Self-Promotion 124 230 Code Enforcement Fund 57 312 2017 Parks Bond Debt Service 125 Code Enforcement Historical Summary 58 401 Coveleski Stadium Capital 59 416 Morris Performing Arts Center Capital Internal Service Funds 60 450 Palais Royale Historic Preservation 126 222 Central Services 61 453 2018 Zoo Bond Capital 127 224 Central Services Capital 62 471 2017 Parks Bond Capital 128 226 Liability Insurance 63 601 Parking Garages 129 279 IT / Innovation / 311 Call Center 64 670 Century Center 130 711 Self-Funded Employee Benefits 65 671 Century Center Capital 131 713 Unemployment Compensation 66 672 Century Center Energy Conservation Debt Svc 132 714 Parental Leave 67 730 City Cemetery 68 731 Bowman Cemetery Administrative Funds 69 757 2015 Parks Bond Debt Service 133 102 Rainy Day 134 217 Gift, Donation, Bequest Public Safety Funds 135 227 Loss Recovery 70 216 Police State Seizures 136 258 Human Rights Federal Grant 71 218 Police Curfew Violations 137 404 County Option Income Tax 72 220 Law Enforcement Continuing Education 138 406 Cumulative Capital Development 73 249 Public Safety LOIT 139 407 Cumulative Capital Improvement 74 278 Take Home Vehicle Police 140 408 Economic Development Income Tax 75 280 Police Block Grants 141 750 Equipment/Vehicle Leasing 76 287 Emergency Medical Services Capital 142 752 South Bend Redevelopment Authority 77 288 Emergency Medical Services Operating 143 755 South Bend Building Corp 78 289 HAZMAT 79 291 Indiana River Rescue Redevelopment Commission Controlled Funds 80 292 Police Grants 144 324 TIF - River West Development Area (Airport) 81 294 Regional Police Academy 145 422 TIF - West Washington 82 295 COPS MORE Grant 146 429 TIF - River East Development Area (NE Dev) 83 299 Police Federal Drug Enforcement 147 430 TIF - Southside Development #1 84 350 2018 Fire Station #9 Bond Debt Service 148 435 TIF - Douglas Road 85 451 2018 Fire Station #9 Capital 149 436 TIF - River East Residential (NE Res) 86 701 Firefighters Pension 150 315 Redevelopment Bond - Airport Taxable 87 702 Police Pension 151 328 Redevelopment Bond - Palais Royale 88 705 Police K-9 Unit 152 351 2018 TIF Park Bond Debt Service Reserve 153 352 South Shore Double Tracking Dept of Community Investment Funds 154 433 Redevelopment General 89 209 Studebaker-Oliver Revitalizing Grants 155 439 Certified Technology Park 90 210 Economic Development State Grants 156 452 2018 TIF Park Bond Capital 91 211 Department of Community Investment (DCI)157 454 Airport Urban Enterprise Zone 92 212 Dept of Community Investment Grants 93 410 Urban Development Action Grant 94 600 Consolidated Building Fund 95 754 Industrial Revolving Fund 96 756 Smart Streets Debt Service 97 759 Eddy Street Commons Capital 98 760 Eddy Street Commons Debt Service 2 January 2020 Monthly Financial Report The City of South Bend developed the attached Monthly Financial Report to provide current year and prior year financial information for each City fund, as well as individual departments within various funds. Information is provided for revenue, expenditures, encumbrances, cash balances, outstanding debt, and current staffing levels. The fund summaries include text boxes providing an explanation of revenues, expenditures, and spending on major capital projects. The Monthly Financial Report supplements—but does not replace—other financial reports the City prepares such as the Monthly Cash Report, the Department of Local Government Finance’s Annual Financial Report (AFR), or the Comprehensive Annual Financial Report (CAFR). The staff of the Department of Administration & Finance publishes this consolidated report no later than 30 days after the end of the reporting period. Projected Cash Balance The projected ending cash balance for each City fund is calculated by taking a fund’s beginning cash balance for the year, adding in estimated revenues, and subtracting budgeted expenditures. Summary Trends & Observations As of January 31, 2020, total revenue for the year was $23,838,517, 7% of estimated revenue. In the same funds as of January 31, 2019, total revenue received was $18,832,114. Property taxes are received in June and December each year and are budgeted to be $77.4 million for 2020. Local income tax (LOIT, COIT and EDIT) receipts are budgeted to be $33.3 million for 2020. As of January 31, 2020, total expenditures were $32,803,521 and outstanding encumbrances were $53,929,548, a total of $86,733,069 which represents 20% of the amended expenditure budget. Encumbrances are either holdovers from previous years or obligations for the remainder of the year. If encumbrances were excluded, expenditures were 8% of the amended expenditure budget at the end of the period. In the same funds, total expenditures, excluding encumbrances, were $34,520,354 as of January 31, 2019. We hope that you find this Monthly Financial Report useful in better understanding the finances of the City of South Bend. If you have any questions regarding this report, please contact the Department of Administration & Finance by calling 311. 3 Beginning 2020 2020 Projected Ending Cash Balance Estimated Budgeted Surplus Cash Balance 1/1/2019 Revenues Expenditures (Deficit) 12/31/2020 City Controlled Funds 101 General Fund 44,786,781 71,394,042 72,214,876 (820,834) 43,965,947 Special Revenue Funds 102 Rainy Day 10,708,300 132,905 - 132,905 10,841,205 201 Parks & Recreation 3,641,124 15,407,952 16,025,507 (617,555) 3,023,569 202 Motor Vehicle Highway 4,732,078 7,897,854 9,240,175 (1,342,321) 3,389,757 209 Studebaker-Oliver Revitalizing Grants 927,235 120,000 873,464 (753,464) 173,771 210 Economic Development State Grants 64,754 75,011 135,474 (60,463) 4,291 211 Department of Community Investment (DCI)1,009,933 3,232,000 3,500,678 (268,678) 741,255 212 Dept of Community Investment Grants 305,248 5,064,000 5,332,632 (268,632) 36,616 216 Police State Seizures 237,764 32,281 77,000 (44,719) 193,045 217 Gift, Donation, Bequest 666,875 451,356 691,067 (239,711) 427,164 218 Police Curfew Violations 12,864 347 1,000 (653) 12,211 219 Unsafe Building 920,989 111,500 156,395 (44,895) 876,094 220 Law Enforcement Continuing Education 420,288 255,121 395,377 (140,256) 280,032 221 Rental Units Regulation 17,781 345,826 345,826 - 17,781 227 Loss Recovery 604,051 4,579 200,000 (195,421) 408,630 230 Code Enforcement Fund - 4,087,695 4,087,695 - - 249 Public Safety LOIT 3,246,155 8,776,330 8,950,545 (174,215) 3,071,940 251 Local Roads & Streets 5,220,874 1,893,560 5,787,683 (3,894,123) 1,326,751 257 LOIT Special Distribution 170,335 2,181 164,087 (161,906) 8,429 258 Human Rights Federal Grant 519,829 151,228 270,640 (119,412) 400,417 266 MVH Restricted Fund 648,877 3,041,394 3,455,650 (414,256) 234,621 265 Local Road & Bridge Grant 448,377 2,002,656 2,974,341 (971,685) (523,308) 273 Morris PAC / Palais Royale Marketing 72,873 15,566 30,816 (15,250) 57,623 274 Morris PAC Self-Promotion 186,401 106,794 115,000 (8,206) 178,195 280 Police Block Grants 4,085 51 - 51 4,136 289 HAZMAT 27,582 10,238 10,000 238 27,820 291 Indiana River Rescue 292,637 92,317 95,082 (2,765) 289,872 292 Police Grants 26,716 - - - 26,716 294 Regional Police Academy 118,204 21,240 22,500 (1,260) 116,944 295 COPS MORE Grant 169,042 187,861 234,630 (46,769) 122,273 299 Police Federal Drug Enforcement 113,552 6,366 51,000 (44,634) 68,918 404 County Option Income Tax 12,694,852 12,580,774 16,188,244 (3,607,470) 9,087,382 408 Economic Development Income Tax 17,348,536 12,857,872 15,855,699 (2,997,827) 14,350,709 410 Urban Development Action Grant 53,712 30,500 40,000 (9,500) 44,212 655 Project ReLeaf 397,249 456,559 433,460 23,099 420,348 705 Police K-9 Unit 2,390 4 2,020 (2,016) 374 754 Industrial Revolving Fund 2,078,333 225,200 149,000 76,200 2,154,533 Total Special Revenue Funds 68,109,892 79,677,118 95,892,687 (16,215,569) 51,894,323 Debt Service Fund 312 2017 Parks Bond Debt Service 208,251 1,156,831 1,172,968 (16,137) 192,114 350 2018 Fire Station #9 Debt Service - 341,231 341,231 - - 752 South Bend Redevelopment Authority 222,584 2,875,000 2,865,613 9,387 231,971 755 South Bend Building Corp 1,734,901 2,640,586 2,630,085 10,501 1,745,402 756 Smart Streets Debt Service Reserve 815,025 1,719,500 1,713,044 6,456 821,481 757 2015 Parks Bond Debt Service 590,497 379,756 382,131 (2,375) 588,122 760 Eddy Street Commons Bond Debt Service 3,461,700 1,396,625 1,391,625 5,000 3,466,700 Total Debt Service Funds 7,032,958 10,509,529 10,496,697 12,832 7,045,790 City of South Bend Based on 2020 Amended Budget as of January 31, 2020 Projected Cash Balance 4 Beginning 2020 2020 Projected Ending Cash Balance Estimated Budgeted Surplus Cash Balance 1/1/2019 Revenues Expenditures (Deficit) 12/31/2020 City of South Bend Based on 2020 Amended Budget as of January 31, 2020 Projected Cash Balance Capital Funds 287 Fire Department Capital 1,957,611 1,885,117 3,372,325 (1,487,208) 470,403 401 Coveleski Stadium Capital 25,789 30,162 30,000 162 25,951 406 Cumulative Capital Development 223,093 425,543 602,205 (176,662) 46,431 407 Cumulative Capital Improvement 687,399 249,433 430,000 (180,567) 506,832 412 Major Moves Construction 2,190,822 501,328 1,672,285 (1,170,957) 1,019,865 416 Morris Performing Arts Center Capital 421,135 108,354 226,759 (118,405) 302,730 450 Palais Royale Historic Preservation 107,539 15,229 69,160 (53,931) 53,608 451 2018 Fire Station #9 Bond Capital 398,940 3,854 89,311 (85,457) 313,483 453 2018 Zoo Bond Capital 120,929 12,652 133,581 (120,929) - 471 2017 Parks Bond Capital 9,041,542 - 8,569,760 (8,569,760) 471,782 750 Equipment/Vehicle Leasing 1,016,472 4,329,076 4,590,138 (261,062) 755,410 759 Eddy Street Commons Bond Capital 3,048,190 - 3,048,122 (3,048,122) 68 Total Capital Funds 19,239,460 7,560,748 22,833,646 (15,272,898) 3,966,561 Enterprise Funds 288 Emergency Medical Services Operating 2,514,250 - 1,824,059 (1,824,059) 690,191 600 Consolidated Building Fund 2,280,373 1,800,751 2,005,428 (204,677) 2,075,696 601 Parking Garages 1,323,142 1,356,448 1,659,555 (303,107) 1,020,035 610 Solid Waste Operations 448,091 5,617,150 6,091,520 (474,370) (26,279) 611 Solid Waste Capital 64,773 1,231,966 1,325,349 (93,383) (28,610) 620 Water Works Operations 4,194,557 21,384,863 23,396,743 (2,011,880) 2,182,677 622 Water Works Capital 4,177,611 3,987,000 4,870,047 (883,047) 3,294,564 624 Water Works Customer Deposit 1,284,429 20,000 20,000 - 1,284,429 625 Water Works Sinking (Debt Service)285,460 1,841,486 1,841,486 - 285,460 626 Water Works Bond Reserve 1,424,701 20,000 20,000 - 1,424,701 629 Water Works Reserve Operations & Maintenance 2,895,721 240,000 40,000 200,000 3,095,721 640 Sewer Repair Insurance 2,168,507 670,302 742,355 (72,053) 2,096,454 641 Sewage Works Operations 15,373,313 39,368,220 47,716,109 (8,347,889) 7,025,424 642 Sewage Works Capital 9,394,977 8,271,000 14,079,020 (5,808,020) 3,586,957 643 Sewage Works Reserve Operations & Maintenance 5,550,801 120,000 120,000 - 5,550,801 649 Sewage Sinking (Debt Service)1,085,194 7,833,015 7,785,015 48,000 1,133,194 653 Sewage Debt Service Reserve 4,291,915 45,000 - 45,000 4,336,915 654 Sewage Works Customer Deposit 412,188 25,000 25,000 - 412,188 667 Storm Sewer Fund 124,114 1,041,360 871,730 169,630 293,744 670 Century Center 1,537,196 4,940,073 5,035,901 (95,828) 1,441,368 671 Century Center Capital 981,681 10,000 20,000 (10,000) 971,681 672 Century Center Energy Conservation Debt Svc 189,082 412,296 411,096 1,200 190,282 Total Enterprise Funds 62,002,076 100,235,930 119,900,413 (19,664,483) 42,337,593 Internal Service Funds 222 Central Services 1,451,745 13,387,692 13,452,170 (64,478) 1,387,267 224 Central Services Capital 21,870 198,491 219,685 (21,194) 676 226 Liability Insurance 4,949,790 2,945,222 4,268,154 (1,322,932) 3,626,858 278 Take Home Vehicle Police 723,493 14,152 50,000 (35,848) 687,645 279 IT / Innovation / 311 Call Center 3,101,052 6,699,620 9,407,447 (2,707,827) 393,225 711 Self-Funded Employee Benefits 9,255,644 16,451,280 18,508,532 (2,057,252) 7,198,392 713 Unemployment Compensation 180,487 8,546 55,000 (46,454) 134,033 714 Parental Leave Fund 32,486 257,902 253,846 4,056 36,542 Total Internal Service Funds 19,716,566 39,962,905 46,214,834 (6,251,929) 13,464,637 5 Beginning 2020 2020 Projected Ending Cash Balance Estimated Budgeted Surplus Cash Balance 1/1/2019 Revenues Expenditures (Deficit) 12/31/2020 City of South Bend Based on 2020 Amended Budget as of January 31, 2020 Projected Cash Balance Trust & Agency Funds 701 Fire Pension 335,712 4,906,502 4,799,311 107,191 442,903 702 Police Pension 696,511 6,368,128 6,241,405 126,723 823,234 718 State Tax Withholding Fund 335,621 - - - 335,621 725 Morris / Palais Box Office 3,065,972 - - - 3,065,972 726 Police Distributions Payable 857,178 - - - 857,178 730 City Cemetery 29,661 120 20,000 (19,880) 9,781 731 Bowman Cemetery 466,596 5,791 - 5,791 472,387 Total Trust & Agency Funds 5,787,249 11,280,541 11,060,716 219,825 6,007,074 Total City Controlled Funds 226,674,983 320,620,813 378,613,869 (57,993,056) 168,681,926 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport)30,879,977 17,448,377 25,834,836 (8,386,459) 22,493,518 422 TIF - West Washington 1,029,402 329,982 742,165 (412,183) 617,219 429 TIF - River East Development Area (NE Dev)8,196,149 2,826,336 7,343,278 (4,516,942) 3,679,207 430 TIF - Southside Development #1 9,585,265 2,058,569 2,234,951 (176,382) 9,408,883 435 TIF - Douglas Road 187,366 - 87,225 (87,225) 100,141 436 TIF - River East Residential (NE Res)3,698,203 5,810,197 4,385,000 1,425,197 5,123,400 Total Tax Increment Financing Funds 53,576,363 28,473,461 40,627,455 (12,153,994) 41,422,369 Redevelopment Funds 433 Redevelopment General 1,473,451 1,173,775 1,419,136 (245,361) 1,228,090 439 Certified Technology Park 10,939 - 752 (752) 10,187 452 2018 TIF Park Bond Capital 4,076,090 - 3,889,707 (3,889,707) 186,383 454 Airport Urban Enterprise Zone 402,803 8,000 50,000 (42,000) 360,803 Total Redevelopment Funds 5,963,283 1,181,775 5,359,595 (4,177,820) 1,785,463 Debt Service Funds 315 Airport 2003 Debt Reserve 1,040,462 20,000 20,000 - 1,040,462 328 SBCDA 2003 Debt Reserve 1,739,495 40,000 40,000 - 1,739,495 351 2018 TIF Park Bond Debt Service Reserve 1,016,594 12,618 - 12,618 1,029,212 352 South Shore Double Tracking Debt Service 29,819 - - - 29,819 Total Debt Service Funds 3,826,370 72,618 60,000 12,618 3,838,988 Total Redevelopment Commission Funds 63,366,015 29,727,854 46,047,050 (16,319,196) 47,046,819 Grand Total 290,040,998 350,348,667 424,660,919 (74,312,252) 215,728,746 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL 6 City of South Bend Monthly Fund Financials Revenue Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget City Controlled Funds 101 General Fund 71,394,042 1,838,892 1,838,892 1,483,391 69,555,150 3% Special Revenue Funds 102 Rainy Day 132,905 (25,351) (25,351) 21,374 158,256 -19% 201 Parks & Recreation 15,407,952 888,691 888,691 135,248 14,519,261 6% 202 Motor Vehicle Highway 7,897,854 622,831 622,831 541,139 7,275,023 8% 209 Studebaker-Oliver Revitalizing Grants 120,000 (2,195) (2,195) 1,929 122,195 -2% 210 Economic Development State Grants 75,011 18,112 18,112 18,724 56,899 24% 211 Department of Community Investment (DCI) 3,232,000 217,647 217,647 11,587 3,014,353 7% 212 Dept of Community Investment Grants 5,064,000 298,487 298,487 84,867 4,765,513 6% 216 Police State Seizures 32,281 (563) (563) 565 32,844 -2% 217 Gift, Donation, Bequest 451,356 141,277 141,277 546,053 310,079 31% 218 Police Curfew Violations 347 (30) (30) 27 377 -9% 219 Unsafe Building 111,500 (2,155) (2,155) 12,390 113,655 -2% 220 Law Enforcement Continuing Education 255,121 30,242 30,242 15,484 224,879 12% 221 Rental Units Regulation 345,826 21,775 21,775 21 324,051 6% 227 Loss Recovery 4,579 (1,430) (1,430) 1,326 6,009 -31% 230 Code Enforcement Fund 4,087,695 331,629 331,629 - 3,756,066 8% 249 Public Safety LOIT 8,776,330 722,880 722,880 716,973 8,053,450 8% 251 Local Roads & Streets 1,893,560 146,081 146,081 168,599 1,747,479 8% 257 LOIT Special Distribution 2,181 (397) (397) 1,412 2,578 -18% 258 Human Rights Federal Grant 151,228 (333) (333) 10,937 151,561 0% 266 MVH Restricted Fund 3,041,394 233,586 233,586 - 2,807,808 8% 265 Local Road & Bridge Grant 2,002,656 (1,062) (1,062) 684 2,003,718 0% 273 Morris PAC / Palais Royale Marketing 15,566 321 321 111 15,245 2% 274 Morris PAC Self-Promotion 106,794 10,116 10,116 181 96,678 9% 280 Police Block Grants 51 (10) (10) 8 61 -19% 289 HAZMAT 10,238 (64) (64) 39 10,302 -1% 291 Indiana River Rescue 92,317 12,306 12,306 12,135 80,011 13% 292 Police Grants - - - - - 0% 294 Regional Police Academy 21,240 4,570 4,570 2,601 16,670 22% 295 COPS MORE Grant 187,861 46,026 46,026 3,903 141,835 25% 299 Police Federal Drug Enforcement 6,366 (759) (759) 281 7,125 -12% 404 County Option Income Tax 12,580,774 1,018,247 1,018,247 1,899,642 11,562,527 8% 408 Economic Development Income Tax 12,857,872 1,304,421 1,304,421 996,798 11,553,451 10% 410 Urban Development Action Grant 30,500 5,085 5,085 11,369 25,415 17% 655 Project ReLeaf 456,559 36,476 36,476 38,587 420,083 8% 705 Police K-9 Unit 4 (6) (6) 5 10 -142% 754 Industrial Revolving Fund 225,200 - - - 225,200 0% Total Special Revenue Funds 79,677,118 6,076,450 6,076,450 5,254,998 73,600,668 8% Debt Service Fund 312 2017 Parks Bond Debt Service 1,156,831 (847) (847) 41 1,157,678 0% 350 2018 Fire Station #9 Debt Service 341,231 173,866 173,866 - 167,365 51% 752 South Bend Redevelopment Authority 2,875,000 1,237,283 1,237,283 - 1,637,717 43% 755 South Bend Building Corp 2,640,586 1,319,961 1,319,961 - 1,320,625 50% 756 Smart Streets Debt Service Reserve 1,719,500 858,221 858,221 - 861,279 50% 757 2015 Parks Bond Debt Service 379,756 31,550 31,550 - 348,206 8% 760 Eddy Street Commons Bond Debt Service 1,396,625 648,566 648,566 - 748,059 46% Total Debt Service Funds 10,509,529 4,268,599 4,268,599 41 6,240,930 41% 7 City of South Bend Monthly Fund Financials Revenue Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget Capital Funds 287 Fire Department Capital 1,885,117 (4,813) (4,813) 8,460 1,889,930 0% 401 Coveleski Stadium Capital 30,162 (58) (58) 151 30,220 0% 406 Cumulative Capital Development 425,543 (742) (742) 842 426,285 0% 407 Cumulative Capital Improvement 249,433 (1,829) (1,829) 799 251,262 -1% 412 Major Moves Construction 501,328 (5,181) (5,181) 5,670 506,509 -1% 416 Morris Performing Arts Center Capital 108,354 9,561 9,561 747 98,793 9% 450 Palais Royale Historic Preservation 15,229 1,580 1,580 2,130 13,649 10% 451 2018 Fire Station #9 Bond Capital 3,854 (944) (944) 7,154 4,798 -25% 453 2018 Zoo Bond Capital 12,652 94 94 - 12,558 1% 471 2017 Parks Bond Capital - (21,391) (21,391) 26,897 21,391 0% 750 Equipment/Vehicle Leasing 4,329,076 456 456 5 4,328,620 0% 759 Eddy Street Commons Bond Capital - 3 3 - (3) 0% Total Capital Funds 7,560,748 (23,263) (23,263) 52,855 7,584,011 0% Enterprise Funds 288 Emergency Medical Services Operating - (6,543) (6,543) 407,354 6,543 0% 600 Consolidated Building Fund 1,800,751 83,572 83,572 139,374 1,717,179 5% 601 Parking Garages 1,356,448 58,828 58,828 106,870 1,297,620 4% 610 Solid Waste Operations 5,617,150 436,938 436,938 434,058 5,180,212 8% 611 Solid Waste Capital 1,231,966 184,847 184,847 332,951 1,047,119 15% 620 Water Works Operations 21,384,863 1,576,368 1,576,368 1,331,315 19,808,495 7% 622 Water Works Capital 3,987,000 471,359 471,359 278,753 3,515,641 12% 624 Water Works Customer Deposit 20,000 (3,038) (3,038) 3,080 23,038 -15% 625 Water Works Sinking (Debt Service)1,841,486 103,207 103,207 171,519 1,738,279 6% 626 Water Works Bond Reserve 20,000 (3,238) (3,238) 2,861 23,238 -16% 629 Water Works Reserve Operations & Maintenance 240,000 10,082 10,082 231,012 229,918 4% 640 Sewer Repair Insurance 670,302 49,783 49,783 58,619 620,520 7% 641 Sewage Works Operations 39,368,220 3,132,430 3,132,430 3,194,002 36,235,790 8% 642 Sewage Works Capital 8,271,000 366,358 366,358 456,153 7,904,642 4% 643 Sewage Works Reserve Operations & Maintenance 120,000 (13,129) (13,129) 162,758 133,129 -11% 649 Sewage Sinking (Debt Service)7,833,015 (2,573) (2,573) 650,366 7,835,588 0% 653 Sewage Debt Service Reserve 45,000 5,340 5,340 - 39,660 12% 654 Sewage Works Customer Deposit 25,000 (992) (992) - 25,992 -4% 667 Storm Sewer Fund 1,041,360 87,271 87,271 - 954,089 8% 670 Century Center 4,940,073 843,455 843,455 808,263 4,096,618 17% 671 Century Center Capital 10,000 832 832 1,093 9,168 8% 672 Century Center Energy Conservation Debt Svc 412,296 221,119 221,119 257 191,177 54% Total Enterprise Funds 100,235,930 7,602,275 7,602,275 8,770,657 92,633,655 8% Internal Service Funds 222 Central Services 13,387,692 620,440 620,440 719,756 12,767,252 5% 224 Central Services Capital 198,491 (12) (12) 349 198,503 0% 226 Liability Insurance 2,945,222 1,636,449 1,636,449 348,680 1,308,773 56% 278 Take Home Vehicle Police 14,152 (1,332) (1,332) 1,853 15,484 -9% 279 IT / Innovation / 311 Call Center 6,699,620 628,893 628,893 685,733 6,070,727 9% 711 Self-Funded Employee Benefits 16,451,280 1,313,835 1,313,835 1,121,230 15,137,445 8% 713 Unemployment Compensation 8,546 113 113 427 8,433 1% 714 Parental Leave Fund 257,902 19,042 19,042 12,817 238,860 7% Total Internal Service Funds 39,962,905 4,217,427 4,217,427 2,890,845 35,745,478 11% 8 City of South Bend Monthly Fund Financials Revenue Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget Trust & Agency Funds 701 Fire Pension 4,906,502 (202) (202) 1,215 4,906,704 0% 702 Police Pension 6,368,128 (358) (358) 2,786 6,368,486 0% 718 State Tax Withholding Fund - - - - - 0% 725 Morris / Palais Box Office - - - - - 0% 726 Police Distributions Payable - - - - - 0% 730 City Cemetery 120 (192) (192) 59 312 -160% 731 Bowman Cemetery 5,791 (3,021) (3,021) 932 8,812 -52% Total Trust & Agency Funds 11,280,541 (3,773) (3,773) 4,992 11,284,314 0% Total City Controlled Funds 320,620,813 23,976,606 23,976,606 18,457,779 296,644,207 7% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport) 17,448,377 (70,880) (70,880) 293,065 17,519,257 0% 422 TIF - West Washington 329,982 (2,132) (2,132) 3,508 332,114 -1% 429 TIF - River East Development Area (NE Dev) 2,826,336 (20,365) (20,365) 20,818 2,846,701 -1% 430 TIF - Southside Development #1 2,058,569 (23,826) (23,826) 18,616 2,082,395 -1% 435 TIF - Douglas Road - (438) (438) 417 438 0% 436 TIF - River East Residential (NE Res)5,810,197 (10,793) (10,793) 5,305 5,820,990 0% Total Tax Increment Financing Funds 28,473,461 (128,434) (128,434) 341,729 28,601,895 0% Redevelopment Funds 433 Redevelopment General 1,173,775 9,763 9,763 1,258 1,164,012 1% 439 Certified Technology Park - (26) (26) 1,275 26 0% 452 2018 TIF Park Bond Capital - (9,338) (9,338) 21,554 9,338 0% 454 Airport Urban Enterprise Zone 8,000 (954) (954) 804 8,954 -12% Total Redevelopment Funds 1,181,775 (554) (554) 24,891 1,182,329 0% Debt Service Funds 315 Airport 2003 Debt Reserve 20,000 (2,461) (2,461) 2,128 22,461 -12% 328 SBCDA 2003 Debt Reserve 40,000 (4,114) (4,114) 3,557 44,114 -10% 351 2018 TIF Park Bond Debt Service Reserve 12,618 (2,407) (2,407) 2,030 15,025 -19% 352 South Shore Double Tracking Debt Service - (119) (119) - 119 0% Total Debt Service Funds 72,618 (9,101) (9,101) 7,715 81,719 -13% Total Redevelopment Commission Funds 29,727,854 (138,090) (138,090) 374,335 - 0% Grand Total 350,348,667 23,838,517 23,838,517 18,832,114 296,644,207 7% 9 City of South Bend Monthly Fund Financials Expenditure Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget* City Controlled Funds 101 General Fund 72,214,876 5,305,622 5,305,622 5,043,003 1,295,820 66,909,254 9% Special Revenue Funds 102 Rainy Day - - - - - - 0% 201 Parks & Recreation 16,025,507 2,033,972 2,033,972 1,626,229 885,871 13,991,535 18% 202 Motor Vehicle Highway 9,240,175 884,407 884,407 899,630 690,606 8,355,768 17% 209 Studebaker-Oliver Revitalizing Grants 873,464 23,029 23,029 56,571 825,435 850,435 97% 210 Economic Development State Grants 135,474 4,882 4,882 230,000 58,581 130,592 47% 211 Department of Community Investment (DCI) 3,500,678 235,920 235,920 203,377 284,404 3,264,758 15% 212 Dept of Community Investment Grants 5,332,632 271,478 271,478 175,934 2,150,154 5,061,154 45% 216 Police State Seizures 77,000 - - - - 77,000 0% 217 Gift, Donation, Bequest 691,067 13,429 13,429 5,081 332,457 677,638 50% 218 Police Curfew Violations 1,000 - - - - 1,000 0% 219 Unsafe Building 156,395 17,951 17,951 43,373 38,943 138,444 36% 220 Law Enforcement Continuing Education 395,377 39,505 39,505 112,153 14,698 355,872 14% 221 Rental Units Regulation 345,826 12,215 12,215 - 2,722 333,611 4% 227 Loss Recovery 200,000 - - - 200,000 200,000 100% 230 Code Enforcement Fund 4,087,695 282,710 282,710 - 100,892 3,804,985 9% 249 Public Safety LOIT 8,950,545 683,651 683,651 440,339 - 8,266,894 8% 251 Local Roads & Streets 5,787,683 22,964 22,964 72,482 2,769,718 5,764,719 48% 257 LOIT Special Distribution 164,087 32,338 32,338 148,900 131,749 131,749 100% 258 Human Rights Federal Grant 270,640 14,659 14,659 9,631 28,091 255,981 16% 266 MVH Restricted Fund 3,455,650 5,161 5,161 - 16,675 3,450,489 1% 265 Local Road & Bridge Grant 2,974,341 80,354 80,354 - 893,987 2,893,987 33% 273 Morris PAC / Palais Royale Marketing 30,816 - - - 10,816 30,816 35% 274 Morris PAC Self-Promotion 115,000 - - - - 115,000 0% 280 Police Block Grants - - - - - - 0% 289 HAZMAT 10,000 - - 529 - 10,000 0% 291 Indiana River Rescue 95,082 446 446 6,795 6,111 94,636 7% 292 Police Grants - - - - - - 0% 294 Regional Police Academy 22,500 - - 140 - 22,500 0% 295 COPS MORE Grant 234,630 145,200 145,200 19,223 14,154 89,430 68% 299 Police Federal Drug Enforcement 51,000 - - - - 51,000 0% 404 County Option Income Tax 16,188,244 1,716,508 1,716,508 1,190,001 3,460,782 14,471,736 32% 408 Economic Development Income Tax 15,855,699 921,977 921,977 515,451 3,060,560 14,933,722 25% 410 Urban Development Action Grant 40,000 10,000 10,000 15,000 - 30,000 25% 655 Project ReLeaf 433,460 28,761 28,761 5,784 - 404,699 7% 705 Police K-9 Unit 2,020 - - - - 2,020 0% 754 Industrial Revolving Fund 149,000 - - - - 149,000 0% Total Special Revenue Funds 95,892,687 7,481,518 7,481,518 5,776,623 15,977,407 88,411,169 24% Debt Service Fund 312 2017 Parks Bond Debt Service 1,172,968 576,833 576,833 583,383 - 596,136 49% 350 2018 Fire Station #9 Debt Service 341,231 173,866 173,866 - - 167,365 51% 752 South Bend Redevelopment Authority 2,865,613 - - - - 2,865,613 0% 755 South Bend Building Corp 2,630,085 - - - - 2,630,085 0% 756 Smart Streets Debt Service Reserve 1,713,044 - - - - 1,713,044 0% 757 2015 Parks Bond Debt Service 382,131 - - - - 382,131 0% 760 Eddy Street Commons Bond Debt Service 1,391,625 - - - - 1,391,625 0% Total Debt Service Funds 10,496,697 750,698 750,698 583,383 - 9,745,999 7% 10 City of South Bend Monthly Fund Financials Expenditure Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget* Capital Funds 287 Fire Department Capital 3,372,325 405,741 405,741 386,665 1,430,408 2,966,584 54% 401 Coveleski Stadium Capital 30,000 - - - - 30,000 0% 406 Cumulative Capital Development 602,205 82,580 82,580 110,683 14,389 519,625 16% 407 Cumulative Capital Improvement 430,000 20,837 20,837 - - 409,163 5% 412 Major Moves Construction 1,672,285 11,933 11,933 - 315,412 1,660,352 20% 416 Morris Performing Arts Center Capital 226,759 81,282 81,282 200 11,163 145,477 41% 450 Palais Royale Historic Preservation 69,160 34,160 34,160 - - 35,000 49% 451 2018 Fire Station #9 Bond Capital 89,311 - - 572,507 89,311 89,311 100% 453 2018 Zoo Bond Capital 133,581 - - - - 133,581 0% 471 2017 Parks Bond Capital 8,569,760 108,860 108,860 509,635 1,355,567 8,460,900 17% 750 Equipment/Vehicle Leasing 4,590,138 337,998 337,998 18,968 - 4,252,140 7% 759 Eddy Street Commons Bond Capital 3,048,122 215,224 215,224 - - 2,832,898 7% Total Capital Funds 22,833,646 1,298,615 1,298,615 1,598,657 3,216,250 21,535,031 20% Enterprise Funds 288 Emergency Medical Services Operating 1,824,059 12,128 12,128 459,809 40,125 1,811,931 3% 600 Consolidated Building Fund 2,005,428 147,386 147,386 356,582 264,968 1,858,042 21% 601 Parking Garages 1,659,555 368,273 368,273 162,002 217,244 1,291,282 35% 610 Solid Waste Operations 6,091,520 565,035 565,035 677,516 1,056,636 5,526,485 27% 611 Solid Waste Capital 1,325,349 185,051 185,051 185,185 94,000 1,140,298 21% 620 Water Works Operations 23,396,743 1,733,145 1,733,145 1,862,308 1,368,334 21,663,598 13% 622 Water Works Capital 4,870,047 29,304 29,304 38,170 647,143 4,840,743 14% 624 Water Works Customer Deposit 20,000 2,189 2,189 2,664 - 17,811 11% 625 Water Works Sinking (Debt Service)1,841,486 2,868 2,868 1,718,707 - 1,838,618 0% 626 Water Works Bond Reserve 20,000 - - - - 20,000 0% 629 Water Works Reserve Operations & Maintenance 40,000 4,934 4,934 4,722 - 35,066 12% 640 Sewer Repair Insurance 742,355 72,887 72,887 27,042 350,594 669,468 57% 641 Sewage Works Operations 47,716,109 2,100,662 2,100,662 3,451,865 4,437,843 45,615,447 14% 642 Sewage Works Capital 14,079,020 361,864 361,864 343,195 5,703,030 13,717,156 43% 643 Sewage Works Reserve Operations & Maintenance 120,000 9,459 9,459 9,549 - 110,541 8% 649 Sewage Sinking (Debt Service)7,785,015 1,100 1,100 1,100 - 7,783,915 0% 653 Sewage Debt Service Reserve - - - - - - 0% 654 Sewage Works Customer Deposit 25,000 685 685 - - 24,315 3% 667 Storm Sewer Fund 871,730 19,426 19,426 - 25,094 852,304 5% 670 Century Center 5,035,901 318,926 318,926 288,814 32,885 4,716,975 7% 671 Century Center Capital 20,000 - - - - 20,000 0% 672 Century Center Energy Conservation Debt Svc 411,096 - - - - 411,096 0% Total Enterprise Funds 119,900,413 5,935,322 5,935,322 9,589,231 14,237,896 113,965,091 17% Internal Service Funds 222 Central Services 13,452,170 587,907 587,907 711,442 2,075,878 12,864,263 20% 224 Central Services Capital 219,685 86,325 86,325 14,260 61,869 133,360 67% 226 Liability Insurance 4,268,154 523,750 523,750 158,700 292,931 3,744,404 19% 278 Take Home Vehicle Police 50,000 - - - - 50,000 0% 279 IT / Innovation / 311 Call Center 9,407,447 748,388 748,388 1,113,856 2,675,840 8,659,059 36% 711 Self-Funded Employee Benefits 18,508,532 1,546,127 1,546,127 1,502,221 1,065,206 16,962,405 14% 713 Unemployment Compensation 55,000 - - 2,400 - 55,000 0% 714 Parental Leave Fund 253,846 7,236 7,236 12,059 - 246,610 3% Total Internal Service Funds 46,214,834 3,499,733 3,499,733 3,514,939 6,171,724 42,715,101 21% Trust & Agency Funds 701 Fire Pension 4,799,311 359,412 359,412 367,449 - 4,439,899 7% 702 Police Pension 6,241,405 513,423 513,423 514,919 - 5,727,982 8% 718 State Tax Withholding Fund - - - - - - 0% 725 Morris / Palais Box Office - - - - - - 0% 726 Police Distributions Payable - - - - - - 0% 730 City Cemetery 20,000 - - - - 20,000 0% 731 Bowman Cemetery - - - - - - 0% Total Trust & Agency Funds 11,060,716 872,835 872,835 882,368 - 10,187,881 8% Total City Controlled Funds 378,613,869 25,144,342 25,144,342 26,988,203 40,899,097 353,469,527 17% 11 City of South Bend Monthly Fund Financials Expenditure Summary January 31, 2020 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget* Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport) 25,834,836 5,137,847 5,137,847 5,109,620 6,668,441 20,696,989 46% 422 TIF - West Washington 742,165 - - - 342,165 742,165 46% 429 TIF - River East Development Area (NE Dev) 7,343,278 516,749 516,749 12,683 4,263,529 6,826,530 65% 430 TIF - Southside Development #1 2,234,951 30,337 30,337 433,684 204,614 2,204,614 11% 435 TIF - Douglas Road 87,225 14,050 14,050 - 73,175 73,175 100% 436 TIF - River East Residential (NE Res)4,385,000 1,885,125 1,885,125 1,883,253 - 2,499,875 43% Total Tax Increment Financing Funds 40,627,455 7,584,107 7,584,107 7,439,241 11,551,924 33,043,348 47% Redevelopment Funds 433 Redevelopment General 1,419,136 41,850 41,850 - 347,786 1,377,286 27% 439 Certified Technology Park 752 - - - 752 752 100% 452 2018 TIF Park Bond Capital 3,889,707 28,484 28,484 87,993 1,129,990 3,861,223 30% 454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0% Total Redevelopment Funds 5,359,595 70,334 70,334 87,993 1,478,528 5,289,261 29% Debt Service Funds 315 Airport 2003 Debt Reserve 20,000 1,773 1,773 1,840 - 18,227 9% 328 SBCDA 2003 Debt Reserve 40,000 2,964 2,964 3,076 - 37,036 7% 351 2018 TIF Park Bond Debt Service Reserve - - - - - - 0% 352 South Shore Double Tracking Debt Service - - - - - - 0% Total Debt Service Funds 60,000 4,737 4,737 4,917 - 55,263 8% Total Redevelopment Commission Funds 46,047,050 7,659,178 7,659,178 7,532,150 13,030,451 - 45% Grand Total 424,660,919 32,803,521 32,803,521 34,520,354 53,929,548 353,469,527 20% * Percent of budget spent includes year to date expenditures and outstanding encumbrances 12 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetTaxesProperty Tax Property Tax Civil City- - - - - - - - - - - - - 50,565,864 0% Property Tax TIF Districts- - - - - - - - - - - - - 26,916,461 0%Sub Total- - - - - - - - - - - - - 77,482,325 0%Local Income Tax LIT Certified Shares1,036,731 - - - - - - - - - - - 1,036,731 12,440,774 8% LIT for Economic Development988,824 - - - - - - - - - - - 988,824 12,098,890 8% LIT for Public Safety730,528 - - - - - - - - - - - 730,528 8,766,330 8% LIT for Redevelopment731 - - - - - - - - - - - 731 8,775 8% Sub Total2,756,814 - - - - - - - - - - - 2,756,814 33,314,769 8% Total Taxes2,756,814 - - - - - - - - - - - 2,756,814 110,797,094 2%Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - - - - - - - - - 3,439,354 0% Commercial Vehicle Tax- - - - - - - - - - - - - 787,878 0% Hotel Motel Tax858,937 - - - - - - - - - - - 858,937 1,893,437 45%Sub Total858,937 - - - - - - - - - - - 858,937 6,120,669 14%State Shared Revenue Liquor Excise Tax 39,287 - - - - - - - - - - - 39,287 80,000 49% Liquor Gallonage Tax61,914 - - - - - - - - - - - 61,914 221,063 28% Cigarette Tax- - - - - - - - - - - - - 306,642 0% Gasoline Tax492,927 - - - - - - - - - - - 492,927 5,621,962 9% Wheel Tax136,698 - - - - - - - - - - - 136,698 2,000,000 7% Riverboat Gaming- - - - - - - - - - - - - 599,000 0% State Pension Subsidy- - - - - - - - - - - - - 11,247,700 0% Sub Total730,825 - - - - - - - - - - - 730,825 20,076,367 4% Grants Federal Grants339,419 - - - - - - - - - - - 339,419 7,112,782 5% State Grants- - - - - - - - - - - - - 177,238 0% Sub Total339,419 - - - - - - - - - - - 339,419 7,290,020 5% Other Intergovenmental Staffing Agreements with County- - - - - - - - - - - - - 30,000 0% Local Government Grants- - - - - - - - - - - - - - NA Federal Seized Drug- - - - - - - - - - - - - 5,000 0% State Seized Drug- - - - - - - - - - - - - 30,000 0%Sub Total- - - - - - - - - - - - - 65,000 0%Total Intergovernmental Revenue 1,929,181 - - - - - - - - - - - 1,929,181 33,552,056 6%Licenses & PermitsBusiness Business Licenses25,398 - - - - - - - - - - - 25,398 105,700 24% Taxi Cab Licensing65 - - - - - - - - - - - 65 4,440 1% Sub Total25,463 - - - - - - - - - - - 25,463 110,140 23% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering5,090 - - - - - - - - - - - 5,090 127,000 4% Right-of-Way Closures50 - - - - - - - - - - - 50 3,000 2%Period Ending: January 31, 202013 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020 Fire-Building Plan Review1,455 - - - - - - - - - - - 1,455 24,000 6% Building Department87,661 - - - - - - - - - - - 87,661 1,772,550 5% AC&C - Pet Licenses2,320 - - - - - - - - - - - 2,320 31,200 7%Sub Total96,576 - - - - - - - - - - - 96,576 1,967,750 5%Total Licenses & Permits122,039 - - - - - - - - - - - 122,039 2,077,890 6%Charges for ServicesGeneral Government Plan Commission Charges100 - - - - - - - - - - - 100 4,100 2% Copies of Public Records- - - - - - - - - - - - - 1,205 0% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 100 - - - - - - - - - - - 100 2,000 5% IT Services73,046 - - - - - - - - - - - 73,046 - NA Sub Total73,246 - - - - - - - - - - - 73,246 7,305 1003%Public Safey Misc Revenue- - - - - - - - - - - - - 500 0% Accident Report Copies7,303 - - - - - - - - - - - 7,303 84,000 9% Gun Permit Applications4,804 - - - - - - - - - - - 4,804 40,000 12% Traffic Signal Maintenance15,314 - - - - - - - - - - - 15,314 224,670 7% ND Special Event Coverage- - - - - - - - - - - - - 150,000 0% Regional Academy Tuition4,850 - - - - - - - - - - - 4,850 20,000 24% River Rescue School Tuition13,000 - - - - - - - - - - - 13,000 90,000 14% Fire Training Center Tuition- - - - - - - - - - - - - 50,000 0% Emergency Medical Service256,159 - - - - - - - - - - - 256,159 3,000,000 9% EMS Late Payment Interest2,706 - - - - - - - - - - - 2,706 - NA Medicaid Reimbursements- - - - - - - - - - - - - 443,000 0% EMS for County- - - - - - - - - - - - - 1,801,814 0% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - - NA Sub Total304,136 - - - - - - - - - - - 304,136 5,913,984 5% Highways & Streets Sale of Signs/Materials261 - - - - - - - - - - - 261 5,000 5% Special Events- - - - - - - - - - - - - 3,000 0% Sub Total261 - - - - - - - - - - - 261 8,000 3% Culture & Recreation Morris Performing Arts Center82,073 - - - - - - - - - - - 82,073 1,364,000 6% Palais Royale Ballroom23,900 - - - - - - - - - - - 23,900 244,572 10% Parks & Recreation282,751 - - - - - - - - - - - 282,751 3,036,794 9% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center186,773 - - - - - - - - - - - 186,773 3,456,449 5% Sub Total575,497 - - - - - - - - - - - 575,497 8,131,815 7% Health - Animal Care & Control Pet Impound Reclaim Fee255 - - - - - - - - - - - 255 6,300 4% Pet Adoption Fees2,694 - - - - - - - - - - - 2,694 32,000 8% Pick Up Fees- - - - - - - - - - - - - 550 0% Pet Micro Chipping320 - - - - - - - - - - - 320 3,325 10% Vet Expenses410 - - - - - - - - - - - 410 2,025 20% Pet Euthanasia- - - - - - - - - - - - - - NA Animal Surrenders500 - - - - - - - - - - - 500 8,000 6% Cremation188 - - - - - - - - - - - 188 525 36% Rabies Specimin Prep- - - - - - - - - - - - - 525 0% Sub Total4,367 - - - - - - - - - - - 4,367 53,250 8%14 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Charges for Services Other DCI Staff Contracts10,948 - - - - - - - - - - - 10,948 247,070 4% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages59,878 - - - - - - - - - - - 59,878 1,281,877 5% Parking-Century Center12,657 - - - - - - - - - - - 12,657 133,871 9% Central Services-Internal Customers 575,890 - - - - - - - - - - - 575,890 7,691,764 7% Central Services-External Customers 34,327 - - - - - - - - - - - 34,327 613,095 6% Employee & Employer Assessments 1,354,095 - - - - - - - - - - - 1,354,095 16,259,748 8% Sub Total2,047,795 - - - - - - - - - - - 2,047,795 26,262,425 8% Sanitation Trash Collection/Residential370,818 - - - - - - - - - - - 370,818 4,600,500 8% Trash Collection/Recycling- - - - - - - - - - - - - - NA Trash Collection/Commercial8,002 - - - - - - - - - - - 8,002 90,000 9% Trash Collection/Apt 2 Units3,743 - - - - - - - - - - - 3,743 42,300 9% Trash Collection/Apt 3 Units1,740 - - - - - - - - - - - 1,740 21,100 8% Trash Collection/Apt 4 Units2,084 - - - - - - - - - - - 2,084 25,100 8% Trash Collection/Seniors27,738 - - - - - - - - - - - 27,738 362,000 8% Trash Collection/Special Pickup2,580 - - - - - - - - - - - 2,580 32,000 8% Trash Collection/Yard Waste Pick246 - - - - - - - - - - - 246 250 98% Trash Collection/Interdepartmental- - - - - - - - - - - - - 15,000 0% Misc Service Revenue- - - - - - - - - - - - - 1,200 0% Misc/Additional Trash Totes15,864 - - - - - - - - - - - 15,864 162,000 10% Misc/Return Trip Customer Error490 - - - - - - - - - - - 490 5,000 10% Misc/Contamination Fee30 - - - - - - - - - - - 30 500 6% Misc/Tote Replacement Fee550 - - - - - - - - - - - 550 4,000 14% Misc/Trash Start Fee4,090 - - - - - - - - - - - 4,090 3,500 117% Misc/Yard Waste Totes(2) - - - - - - - - - - - (2) 240,000 0% Sub Total437,973 - - - - - - - - - - - 437,973 5,604,450 8% Utilities - Water Metered Sales/Residential640,195 - - - - - - - - - - - 640,195 8,218,425 8% Metered Sales/Commercial196,835 - - - - - - - - - - - 196,835 2,536,515 8% Metered Sales/Industrial34,248 - - - - - - - - - - - 34,248 485,540 7% Metered Sales/Multi Famly109,572 - - - - - - - - - - - 109,572 1,275,551 9% Bulk Sales/Olive St58 - - - - - - - - - - - 58 10,000 1% Metered Sales/Institution10,799 - - - - - - - - - - - 10,799 131,355 8% Public Fire Protection211,805 - - - - - - - - - - - 211,805 2,553,185 8% Private Fire Protection40,282 - - - - - - - - - - - 40,282 412,005 10% Sales to Public Authorities31,123 - - - - - - - - - - - 31,123 282,805 11% Irrigation Sales(13) - - - - - - - - - - - (13) 1,354,840 0% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service40,977 - - - - - - - - - - - 40,977 665,000 6% Backflow Prevention Insp.9,675 - - - - - - - - - - - 9,675 156,500 6% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 - - - - - - - - - - - 1,350 16,200 8% Revenue From Cut Off Fees1,200 - - - - - - - - - - - 1,200 5,000 24% Penalties (Forfeit Disc.)9,060 - - - - - - - - - - - 9,060 88,000 10% Water Leak Insurance86,428 - - - - - - - - - - - 86,428 1,041,115 8% System Development Fee159,458 - - - - - - - - - - - 159,458 100,000 159% Sub Total1,583,051 - - - - - - - - - - - 1,583,051 19,519,036 8%15 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Charges for Services Utilities - Sewage Metered Sales/Residential 1,667,950 - - - - - - - - - - - 1,667,950 20,090,913 8% Metered Sales/Commercial561,885 - - - - - - - - - - - 561,885 7,433,770 8% Metered Sales/Industrial428,152 - - - - - - - - - - - 428,152 5,300,000 8% Metered Sales/Multi Famly263,450 - - - - - - - - - - - 263,450 3,093,020 9% Metered Sales/Institution26,323 - - - - - - - - - - - 26,323 294,000 9% Sales to Public Authority76,739 - - - - - - - - - - - 76,739 1,103,480 7% Interdepartmental Sales- - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle27,502 - - - - - - - - - - - 27,502 250,875 11% Penalties (Forfeit Disc.)60,641 - - - - - - - - - - - 60,641 551,344 11% Dumping Fees1,496 - - - - - - - - - - - 1,496 22,116 7% Organic Resources2,558 - - - - - - - - - - - 2,558 61,000 4% Laboratory Service Fees- - - - - - - - - - - - - 1,500 0% Discharge Permit Fees500 - - - - - - - - - - - 500 5,500 9% System Development Fee387,468 - - - - - - - - - - - 387,468 300,000 129% Sewer Repair Insurance47,819 - - - - - - - - - - - 47,819 579,500 8% Sewer Repair Deductible7,127 - - - - - - - - - - - 7,127 65,605 11% Misc Revenues2,575 - - - - - - - - - - - 2,575 198,000 1% Interfund Revenue- - - - - - - - - - - - - 23,644 0% Storm Water Fees87,623 - - - - - - - - - - - 87,623 1,034,160 8% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost1,738 - - - - - - - - - - - 1,738 53,000 3% Clean Air/ReLeaf37,177 - - - - - - - - - - - 37,177 451,610 8% Clean Air/ReLeaf/Interdepartmental- - - - - - - - - - - - - - NA Sub Total3,688,722 - - - - - - - - - - - 3,688,722 41,118,752 9%Total Charges for Services8,715,047 - - - - - - - - - - - 8,715,047 106,619,017 8%Fines, Forfeitures, & FeesGeneral Ordinance Violation1,835 - - - - - - - - - - - 1,835 8,000 23% Bad Checks Fines- - - - - - - - - - - - - 725 0% Credit Reports- - - - - - - - - - - - - - NA Court Fees1,429 - - - - - - - - - - - 1,429 10,000 14% Plan Commission Application Fee2,800 - - - - - - - - - - - 2,800 10,000 28% Zoning Appeals Application Fee1,250 - - - - - - - - - - - 1,250 10,000 13% Zoning Admin Fees50 - - - - - - - - - - - 50 10,000 1% Zoning Admin Fines- - - - - - - - - - - - - 10,000 0% Econ Dev-CDBG Loan Late Fees- - - - - - - - - - - - - - NA Econ Develop-Job Target Penalty354,660 - - - - - - - - - - - 354,660 354,660 100% Sub Total362,024 - - - - - - - - - - - 362,024 413,385 88%Code Enforcement Vacant Bldg Registration300 - - - - - - - - - - - 300 12,900 2% Rental Unit Safety Fees1,350 - - - - - - - - - - - 1,350 100,000 1% Towing & Storage- - - - - - - - - - - - - - NA Sale of Abandoned Vehicle- - - - - - - - - - - - - - NA Demolition & Boarding759 - - - - - - - - - - - 759 98,200 1% Collections38 - - - - - - - - - - - 38 3,600 1% Environmental Violations11,488 - - - - - - - - - - - 11,488 131,000 9% Ordinance Violation4,403 - - - - - - - - - - - 4,403 48,400 9% Animal Ordinance Violation200 - - - - - - - - - - - 200 - NA Forfeitures-Civil Penalties2,093 - - - - - - - - - - - 2,093 121,000 2%Sub Total20,631 - - - - - - - - - - - 20,631 515,100 4%16 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Fines, Forfeitures, & FeesParking Street Parking Fines2,123 - - - - - - - - - - - 2,123 61,900 3%Public Safety False Alarms Fine13,618 - - - - - - - - - - - 13,618 100,000 14% Noise Ordinance38 - - - - - - - - - - - 38 1,000 4% Curfew Violation- - - - - - - - - - - - - 200 0% Chronic Problem Property- - - - - - - - - - - - - - NA Impound Towing Fees587 - - - - - - - - - - - 587 10,000 6%Sub Total14,243 - - - - - - - - - - - 14,243 111,200 13% Total Fines, Forfeitures, & Fees 399,020 - - - - - - - - - - - 399,020 1,101,585 36%Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,650 - - - - - - - - - - - 12,650 512,840 2% Sale of Scrap Metal5,723 - - - - - - - - - - - 5,723 29,442 19% Bond Interest Rebate- - - - - - - - - - - - - 95,720 0% Bosch Principal Income17,085 - - - - - - - - - - - 17,085 69,632 25% Bosch Interest Income IDFA917 - - - - - - - - - - - 917 2,379 39% CDBG Loans/Interest Income230 - - - - - - - - - - - 230 1,000 23% CDBG Loans/Interest on Loans- - - - - - - - - - - - - 175,000 0% CDBG Loans/Invest Gain/Loss- - - - - - - - - - - - - 20,000 0% Origination Fees- - - - - - - - - - - - - - NA Loan Servicing Fees- - - - - - - - - - - - - 30,000 0% Sub Total36,606 - - - - - - - - - - - 36,606 936,013 4% Bank Account Interest(647,820) - - - - - - - - - - - (647,820) 3,161,560 -20% Rental of Property12,678 - - - - - - - - - - - 12,678 85,450 15% Donations708,412 - - - - - - - - - - - 708,412 4,027,743 18% 3rd Party Revenue Cable TV Franchise Fees- - - - - - - - - - - - - 720,000 0% AT&T Franchise Fees45,930 - - - - - - - - - - - 45,930 210,000 22%Sub Total45,930 - - - - - - - - - - - 45,930 930,000 5%Total Other Income155,806 - - - - - - - - - - - 155,806 9,140,766 2%Reimbursements Outside Miscellaneous Reimbursements49,280 - - - - - - - - - - - 49,280 371,738 13% Insurance Claim1,130,210 - - - - - - - - - - - 1,130,210 40,000 2826% IT Services8,391 - - - - - - - - - - - 8,391 32,690 26% Travel Reimbursement- - - - - - - - - - - - - 6,800 0% Repair Reimbursement228 - - - - - - - - - - - 228 - NA Salary/Overtime Reimb4,533 - - - - - - - - - - - 4,533 387,000 1% Diesel Tax Rebate3,384 - - - - - - - - - - - 3,384 50,000 7% Pharmacy Rebates- - - - - - - - - - - - - 375,000 0% EPA Professional Services275,000 - - - - - - - - - - - 275,000 - NA Sub Total1,471,025 - - - - - - - - - - - 1,471,025 1,263,228 116% Departmental Electric Allocation- - - - - - - - - - - - - 4,240,365 0% Natural Gas Allocation- - - - - - - - - - - - - 629,885 0% Sewer Cut/Repair for Water Works- - - - - - - - - - - - - 45,642 0% Sub Total- - - - - - - - - - - - - 4,915,892 0%Total Reimbursements1,471,025 - - - - - - - - - - - 1,471,025 6,179,120 24%17 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Other Financing SourcesAsset Disposal Sale of Capital Assets- - - - - - - - - - - - - 25,000 0% Sale of Property Held for Resale6 - - - - - - - - - - - 6 - NA Other Damage Reimbursement- - - - - - - - - - - - - - NA Vehicle Damage Reimb- - - - - - - - - - - - - - NA Hydrant Damage Reimb- - - - - - - - - - - - - 10,000 0% Sub Total6 - - - - - - - - - - - 6 35,000 0% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,012,801 - - - - - - - - - - - 6,012,801 48,726,312 12% PILOT518,478 - - - - - - - - - - - 518,478 6,221,791 8% Administration Cost Allocation585,785 - - - - - - - - - - - 585,785 7,029,607 8% IT Cost Allocation554,735 - - - - - - - - - - - 554,735 6,656,930 8% Liability Insurance Allocation242,853 - - - - - - - - - - - 242,853 2,914,500 8% Payroll Cost Allocation208,369 - - - - - - - - - - - 208,369 2,500,670 8% Facilities Management Allocation10,163 - - - - - - - - - - - 10,163 122,143 8% Utility Customer Service Mgmt Allocation141,404 - - - - - - - - - - - 141,404 1,696,782 8% Sub Total8,274,588 - - - - - - - - - - - 8,274,588 75,868,735 11% Debt Proceeds Capital Lease Proceeds- - - - - - - - - - - - - 4,329,076 0% Bond Proceeds- - - - - - - - - - - - - - NA Sub Total- - - - - - - - - - - - - 4,329,076 0% Refunds Refunds- - - - - - - - - - - - - - NA Specific Stop Loss1,195 - - - - - - - - - - - 1,195 10,000 12% Sub Total1,195 - - - - - - - - - - - 1,195 10,000 12% Other Interfund Loan - Principal Income10,000 - - - - - - - - - - - 10,000 549,383 2% Interfund Loan - Interest Income- - - - - - - - - - - - - 83,945 0% Other Loan - Principal Income3,795 - - - - - - - - - - - 3,795 5,000 76% Sub Total13,795 - - - - - - - - - - - 13,795 638,328 2%Total Other Financing Sources 8,289,585 - - - - - - - - - - - 8,289,585 80,881,139 10%Revenue Total23,838,517 - - - - - - - - - - - 23,838,517 350,348,667 7%18 City of South BendExpenditures by ActivityYear to Date%Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetGeneral FundGeneral GovernmentMayor 101 184,656 - - - - - - - - - - - 184,656 1,117,529 17%Community Initiatives101- - - - - - - - - - - - - 703,488 0%Clerk101 36,422 - - - - - - - - - - - 36,422 571,490 6%Common Council101 27,570 - - - - - - - - - - - 27,570 730,055 4%WNIT Contract101- - - - - - - - - - - - - 43,000 0%Controller' Office101 172,550 - - - - - - - - - - - 172,550 2,278,109 8%Human Resources101 46,905 - - - - - - - - - - - 46,905 617,286 8%Diversity & Inclusion101 1,573 - - - - - - - - - - - 1,573 496,891 0%Legal101 90,519 - - - - - - - - - - - 90,519 1,405,880 6%Sub Total560,194 - - - - - - - - - - - 560,194 7,963,728 7%Public WorksEngineering101 226,006 - - - - - - - - - - - 226,006 3,405,513 7%Office of Sustainability101 33,299 - - - - - - - - - - - 33,299 479,036 7%AmeriCorps Grant Program101 32,301 - - - - - - - - - - - 32,301 453,453 7%Sub Total291,606 - - - - - - - - - - - 291,606 4,338,002 7%Public SafetyPolice101 2,145,864 - - - - - - - - - - - 2,145,864 30,302,621 7%Crime Lab101 41,404 - - - - - - - - - - - 41,404 631,268 7%Fire101 2,092,008 - - - - - - - - - - - 2,092,008 25,929,815 8%EMS101 35,607 - - - - - - - - - - - 35,607 538,218 7%Fire Training Center101 1,489 - - - - - - - - - - - 1,489 466,500 0%Sub Total4,316,372 - - - - - - - - - - - 4,316,372 57,868,422 7%Arts & CultureMorris PAC101 94,049 - - - - - - - - - - - 94,049 1,328,140 7%Palais Royale101 23,098 - - - - - - - - - - - 23,098 400,782 6%Sub Total117,147 - - - - - - - - - - - 117,147 1,728,922 7%Human RightsHuman Rights101 20,302 - - - - - - - - - - - 20,302 315,802 6%Sub Total20,302 - - - - - - - - - - - 20,302 315,802 6%Total General Fund5,305,622 - - - - - - - - - - - 5,305,622 72,214,876 7%Venues, Parks & ArtsParks & RecreationAdministration201 120,427 - - - - - - - - - - - 120,427 1,514,548 8%Maintenance201 654,714 - - - - - - - - - - - 654,714 6,883,332 10%Golf Operations201 65,738 - - - - - - - - - - - 65,738 1,551,873 4%Recreation Division201 268,100 - - - - - - - - - - - 268,100 3,185,143 8%Potawatomi Zoo201 350,000 - - - - - - - - - - - 350,000 700,000 50%Potawatomi Greenhouse201 19,814 - - - - - - - - - - - 19,814 45,104 44%Marketing and Events201 63,031 - - - - - - - - - - - 63,031 1,277,387 5%Regional Cities Grant201 27,045 - - - - - - - - - - - 27,045 368,120 7%Pokagan Bond Donation-Howard Park 201- - - - - - - - - - - - - - NA Leighton Foundation Grant201 465,102 - - - - - - - - - - - 465,102 500,000 93%Morris Palais Marketing273- - - - - - - - - - - - - 30,816 0%Morris PAC Self-Promotion274- - - - - - - - - - - - - 115,000 0%Coveleski Stadium Capital401- - - - - - - - - - - - - 30,000 0%Morris PAC Improvement416 81,282 - - - - - - - - - - - 81,282 226,759 36%Palais Historic Preservation450 34,160 - - - - - - - - - - - 34,160 69,160 49%Sub Total2,149,414 - - - - - - - - - - - 2,149,414 16,497,242 13%Period Ending: January 31, 202019 City of South BendExpenditures by ActivityYear to Date%Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Parking GaragesParking Garage Administration 601 - - - - - - - - - - - - - - NA Main Street601 39,674 - - - - - - - - - - - 39,674 494,234 8%Leighton Plaza601 191,290 - - - - - - - - - - - 191,290 605,358 32%Enforcement601 9,147 - - - - - - - - - - - 9,147 81,470 11%Wayne Street601 126,664 - - - - - - - - - - - 126,664 467,493 27%Eddy Street Commons601 1,499 - - - - - - - - - - - 1,499 11,000 14%Sub Total368,273 - - - - - - - - - - - 368,273 1,659,555 22%Century CenterCentury Center Operations670 318,926 - - - - - - - - - - - 318,926 5,035,901 6%Century Center Capital671- - - - - - - - - - - - - 20,000 0%Century Center Energy Saving672- - - - - - - - - - - - - 411,096 0%Sub Total318,926 - - - - - - - - - - - 318,926 5,466,997 6%Total Venues, Parks & Arts2,836,613 - - - - - - - - - - - 2,836,613 23,623,794 12%Public SafetyPolice DepartmentPolice Seizures216- - - - - - - - - - - - - 77,000 0%Curfew Violations218- - - - - - - - - - - - - 1,000 0%Law Enforcement Education220 39,505 - - - - - - - - - - - 39,505 395,377 10%Public Safety LOIT249 683,651 - - - - - - - - - - - 683,651 8,950,545 8%Police Take Home Vehicle278- - - - - - - - - - - - - 50,000 0%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- - - - - - - - - - - - - 22,500 0%COPS More Grants295145,200 - - - - - - - - - - - 145,200 234,630 62%Drug Enforcement299- - - - - - - - - - - - - 51,000 0%K-9 Unit705- - - - - - - - - - - - - 2,020 0%Sub Total868,356 - - - - - - - - - - - 868,356 9,784,072 9%Fire DepartmentEMS Capital287 405,741 - - - - - - - - - - - 405,741 3,372,325 12%EMS Operating Fund288 12,128 - - - - - - - - - - - 12,128 1,824,059 1%Hazmat289- - - - - - - - - - - - - 10,000 0%River Rescue291446 - - - - - - - - - - - 446 95,082 0%Sub Total418,315 - - - - - - - - - - - 418,315 5,301,466 8%Total Public Safety1,286,671 - - - - - - - - - - - 1,286,671 15,085,538 9%Public WorksStreetsMotor Vehicle Highway202 884,407 - - - - - - - - - - - 884,407 9,240,175 10%Local Roads & Streets251 22,964 - - - - - - - - - - - 22,964 5,787,683 0%LOIT 2016 Special Distribution 257 32,338 - - - - - - - - - - - 32,338 164,087 20%Local Road & Bridge Grant265 80,354 - - - - - - - - - - - 80,354 2,974,341 3%MVH Restricted Fund266 5,161 - - - - - - - - - - - 5,161 3,455,650 0%Major Moves412 11,933 - - - - - - - - - - - 11,933 1,672,285 1%Project ReLeaf655 28,761 - - - - - - - - - - - 28,761 433,460 7%Sub Total1,065,919 - - - - - - - - - - - 1,065,919 23,727,681 4%Solid WasteSolid Waste Operations610 565,035 - - - - - - - - - - - 565,035 6,091,520 9%Solid Waste Capital611 185,051 - - - - - - - - - - - 185,051 1,325,349 14%Sub Total750,086 - - - - - - - - - - - 750,086 7,416,869 10%20 City of South BendExpenditures by ActivityYear to Date%Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Water WorksWater Works 620 1,733,145 - - - - - - - - - - - 1,733,145 23,396,743 7%Waterworks Capital622 29,304 - - - - - - - - - - - 29,304 4,870,047 1%Waterworks Deposit624 2,189 - - - - - - - - - - - 2,189 20,000 11%Waterworks Sinking625 2,868 - - - - - - - - - - - 2,868 1,841,486 0%Waterworks Bond Reserve626- - - - - - - - - - - - - 20,000 0%Waterworks Debt Reserve629 4,934 - - - - - - - - - - - 4,934 40,000 12%Sub Total1,772,440 - - - - - - - - - - - 1,772,440 30,188,276 6%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance640 72,887 - - - - - - - - - - - 72,887 742,355 10%Sewer Department641 471,391 - - - - - - - - - - - 471,391 9,361,910 5%Concrete Crew641 35,932 - - - - - - - - - - - 35,932 535,869 7%Wastewater Operations641 1,348,178 - - - - - - - - - - - 1,348,178 36,150,458 4%Organic Resources641 245,161 - - - - - - - - - - - 245,161 1,667,872 15%Sewage Capital642 361,864 - - - - - - - - - - - 361,864 14,079,020 3%Sewage Reserve643 9,459 - - - - - - - - - - - 9,459 120,000 8%Sewage Bond Sinking649 1,100 - - - - - - - - - - - 1,100 7,785,015 0%Sewage Works DS Reserve653- - - - - - - - - - - - - - NA Sewage Works Deposit Fund654685 - - - - - - - - - - - 685 25,000 3%Sub Total2,546,657 - - - - - - - - - - - 2,546,657 70,467,499 4%Storm Water FeesStorm Sewer Fund667 19,426 - - - - - - - - - - - 19,426 871,730 2%Sub Total19,426 - - - - - - - - - - - 19,426 871,730 2%Total Public Works6,154,528 - - - - - - - - - - - 6,154,528 132,672,055 5%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 23,029 - - - - - - - - - - - 23,029 873,464 3%State Grant210 4,882 - - - - - - - - - - - 4,882 135,474 4%DCI Operating 211 235,920 - - - - - - - - - - - 235,920 3,500,678 7%DCI Grants212 271,478 - - - - - - - - - - - 271,478 5,332,632 5%UDAG410 10,000 - - - - - - - - - - - 10,000 40,000 25%Total Dept of Community Investment545,309 - - - - - - - - - - - 545,309 9,882,248 6%Code EnforcementUnsafe Building219 17,951 - - - - - - - - - - - 17,951 156,395 11%Rental Units Regulation221 14,675 - - - - - - - - - - - 14,675 348,002 4%Neighborhood Code Enforcement 230 168,615 - - - - - - - - - - - 168,615 2,796,409 6%Animal Care & Control230 94,954 - - - - - - - - - - - 94,954 1,015,495 9%NEAT Crew230 27,064 - - - - - - - - - - - 27,064 544,158 5%Total Code Enforcement323,259 - - - - - - - - - - - 323,259 4,860,459 7%Building DepartmentBuilding Dept Operations600 137,003 - - - - - - - - - - - 137,003 1,734,885 8%Total Building Department137,003 - - - - - - - - - - - 137,003 1,734,885 8%21 City of South BendExpenditures by ActivityYear to Date%Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Central ServicesEquipment Services 222 545,711 - - - - - - - - - - - 545,711 7,832,413 7%Building Maintenance222 15,913 - - - - - - - - - - - 15,913 213,243 7%Central Stores22226 - - - - - - - - - - - 26 26 99%Print Shop222 2,863 - - - - - - - - - - - 2,863 13,581 21%Radio Shop222 14,381 - - - - - - - - - - - 14,381 276,224 5%Electric & Gas Utilities222- - - - - - - - - - - - - 4,994,540 0%Facilities Management222 9,015 - - - - - - - - - - - 9,015 122,143 7%Central Services Capital224 86,325 - - - - - - - - - - - 86,325 219,685 39%Total Central Services674,232 - - - - - - - - - - - 674,232 13,671,855 5%Liability InsuranceSafety & Risk Management226 15,303 - - - - - - - - - - - 15,303 213,267 7%Liability Insurance226 116,320 - - - - - - - - - - - 116,320 2,001,965 6%Business Insurance226 42,618 - - - - - - - - - - - 42,618 815,000 5%Workers Compensation226 349,508 - - - - - - - - - - - 349,508 1,029,095 34%Catastrophic Events226- - - - - - - - - - - - - 208,827 0%Total Liability Insurance523,750 - - - - - - - - - - - 523,750 4,268,154 12%Capital & Debt Service Fund2017 Park Bond Debt Service312 576,833 - - - - - - - - - - - 576,833 1,172,968 49%2018 Fire Station #9 Debt Service 350 173,866 - - - - - - - - - - - 173,866 341,231 51%COIT404 1,716,508 - - - - - - - - - - - 1,716,508 16,188,244 11%Cumulative Capital Development 406 82,580 - - - - - - - - - - - 82,580 602,205 14%Cumulative Capital Improvement 407 20,837 - - - - - - - - - - - 20,837 430,000 5%EDIT408 921,977 - - - - - - - - - - - 921,977 15,855,699 6%2018 Fire Station #9 Bond Capital 451- - - - - - - - - - - - - 89,311 0%2018 Zoo Bond Capital453- - - - - - - - - - - - - 133,581 0%2017 Park Bond Capital471 108,860 - - - - - - - - - - - 108,860 8,569,760 1%Equipment / Vehicle Leasing750 337,998 - - - - - - - - - - - 337,998 4,590,138 7%SB Redevelopment Authority752- - - - - - - - - - - - - 2,865,613 0%South Bend Building Corp755- - - - - - - - - - - - - 2,630,085 0%Smart Streets Debt Service756- - - - - - - - - - - - - 1,713,044 0%2015 Park Bond Debt Service757- - - - - - - - - - - - - 382,131 0%Eddy St. Commons Capital759 215,224 - - - - - - - - - - - 215,224 3,048,122 7%Eddy St. Commons Debt760- - - - - - - - - - - - - 1,391,625 0%Total Capital & Debt Service4,154,683 - - - - - - - - - - - 4,154,683 60,003,757 7%OtherMiscellaneousGift, Donation, Bequest217 13,429 - - - - - - - - - - - 13,429 691,067 2%Loss Recovery227- - - - - - - - - - - - - 200,000 0%Human Rights Federal Grants258 14,659 - - - - - - - - - - - 14,659 270,640 5%IT / Innovation /311 Call Center 279 748,388 - - - - - - - - - - - 748,388 9,407,447 8%Industrial Revolving Fund754- - - - - - - - - - - - - 149,000 0%Sub Total776,475 - - - - - - - - - - - 776,475 10,718,154 7%22 City of South BendExpenditures by ActivityYear to Date%Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: January 31, 2020Fiduciary Trust & AgencyFire Pension 701 359,412 - - - - - - - - - - - 359,412 4,799,311 7%Police Pension702 513,423 - - - - - - - - - - - 513,423 6,241,405 8%Employee Benefits711 1,546,127 - - - - - - - - - - - 1,546,127 18,508,532 8%Unemployment Comp713- - - - - - - - - - - - - 55,000 0%Parental Leave Fund714 7,236 - - - - - - - - - - - 7,236 253,846 3%City Cemetery Trust730- - - - - - - - - - - - - 20,000 0%Bowman Cemetery731- - - - - - - - - - - - - - NA Sub Total2,426,198 - - - - - - - - - - - 2,426,198 29,878,094 8%Total Other3,202,673 - - - - - - - - - - - 3,202,673 40,596,248 8%Total Civil City25,144,342 - - - - - - - - - - - 25,144,342 378,613,869 7%Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Develop Area324 5,137,847 - - - - - - - - - - - 5,137,847 25,834,836 20%TIF West Washington422- - - - - - - - - - - - - 742,165 0%TIF River East Develop (NE DEV) 429 516,749 - - - - - - - - - - - 516,749 7,343,278 7%TIF Southside Development #1 430 30,337 - - - - - - - - - - - 30,337 2,234,951 1%TIF Douglas Road435 14,050 - - - - - - - - - - - 14,050 87,225 16%TIF River East Residential (NE RES) 436 1,885,125 - - - - - - - - - - - 1,885,125 4,385,000 43%Sub Total7,584,107 - - - - - - - - - - - 7,584,107 40,627,455 19%Redevelopment FundsRedevelopment General433 41,850 - - - - - - - - - - - 41,850 1,419,136 3%Certified Technology Park439- - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital452 28,484 - - - - - - - - - - - 28,484 3,889,707 1%Airport Urban Enterprise Zone454- - - - - - - - - - - - - 50,000 0%Sub Total70,334 - - - - - - - - - - - 70,334 5,359,595 1%Debt Service FundsAirport Debt Reserve 2003315 1,773 - - - - - - - - - - - 1,773 20,000 9%Redevelop Bond - Palais Royale 328 2,964 - - - - - - - - - - - 2,964 40,000 7%South Shore Double Tracking352- - - - - - - - - - - - - - NA Sub Total4,737 - - - - - - - - - - - 4,737 60,000 8%Total Redevelopment Funds7,659,178 - - - - - - - - - - - 7,659,178 46,047,050 17%Total Expenditures32,803,521 - - - - - - - - - - - 32,803,521 424,660,919 8%23 Civil City DebtCapital Leases140 2015 Vehicle/Equip Lease No. 1 2015 N/A 2020 Various Biannual 3,425,274 705,331 - 705,331 7,335 - 712,665 144 2015 Vehicle Lease No. 2 2015 N/A 2020 Various Biannual 1,267,183 261,372 - 261,372 3,023 - 264,395 147 2016 Central Services - Print Shop Copier 2016 N/A 2020 222 Monthly 32,525 9,527 - 7,082 333 2,445 7,416 148 2016 Central Services - Print Shop Copier2016 N/A 2020 222 Monthly 11,413 3,343 - 2,485 117 858 2,602 149 2016 Vehicle/Equip Lease No. 12016 N/A 2021 Various Biannual 3,339,830 1,029,594 - 683,661 13,733 345,933 697,394 150 2016 HP Computer Lease #122016 N/A 2020 Various Monthly 17,440 1,716 - 1,716 12 - 1,728 152 2016 Vehicle/Equip Lease No. 22016 N/A 2021 Various Biannual 3,992,549 1,635,511 - 811,554 21,822 823,956 833,376 153 2016 Vehicle/Equip Lease Amendment No. 12016 N/A 2021 201 Biannual 78,808 32,242 - 15,999 430 16,243 16,429 154 2016 Vehicle/Equip Lease No. 32016 N/A 2021 Various Biannual 1,256,097 513,565 - 254,866 6,742 258,698 261,609 155 2016 HP Computer Lease #132016 N/A 2020 Various Monthly 156,029 44,742 - 44,742 1,287 - 46,029 158 2017 Vehicle/Equip Lease No. 12017 N/A 2022 Various Biannual 2,916,500 1,795,215 - 586,107 34,193 1,209,108 620,300 160 2017 HP Computer Lease #142017 N/A 2021 Various Monthly 10,305 3,710 - 2,538 116 1,171 2,655 162 2017 Vehicle/Equip Lease No. 22017 N/A 2022 404 Biannual 1,632,000 997,812 - 326,191 17,820 671,622 344,011 164 2017 HP Computer Lease #162017 N/A 2021 Various Monthly 108,922 52,784 - 26,034 1,953 26,750 27,987 166 2018 Police Radio Equipment Lease Purchase2018 N/A 2021 404 Biannual 2,240,967 1,152,728 - 568,626 31,374 584,102 600,000 167 2017 HP Computer Lease #152018 N/A 2022 279 Monthly 9,698 5,446 - 2,259 179 3,186 2,439 170 2018 HP Computer Lease #172018 N/A 2023 279 Monthly 9,092 5,787 - 2,105 217 3,683 2,322 171 2018 Vehicle/Equip Lease #1 (PNC) Sched 12018 N/A 2023 Various Biannual 5,898,310 4,218,910 - 1,161,448 116,387 3,057,462 1,277,836 172 2018 AT&T Lease 12018 N/A 2021 279 Monthly 27,101 14,021 - 9,239 456 4,782 9,695 173 2018 Canon Copier Leases 1 & 22018 N/A 2021 279 Monthly 297,967 226,182 - 57,472 10,004 168,710 67,476 174 2018 HP Computer Lease #182018 N/A 2022 279 Monthly 214,471 149,525 - 48,846 6,713 100,679 55,559 176 2018 AT&T Lease 32018 N/A 2021 279 Monthly 16,230 10,628 - 5,427 379 5,201 5,806 177 2018 Vehicle/Equip Lease #22018 N/A 2023 Various Biannual 522,878 420,669 - 100,220 12,650 320,450 112,870 178 2018 Fitness Equipment Lease2018 N/A 2023 201 Annual 205,473 160,067 - 36,422 10,100 123,645 46,522 179 2019 AT&T Lease 42019 N/A 2022 279 Monthly 11,520 8,168 - 3,822 299 4,346 4,121 1802018 HP Computer Lease #192018 N/A 2023 279 Monthly 36,860 28,506 - 8,107 1,194 20,400 9,301 181 2019 Dell Computer Equipment Lease2019 N/A 2022 279 Biannual 7,984 4,775 - 1,482 345 3,293 1,827 182 2019 Vehicle/Equip Lease #12019 N/A 2024 Various Biannual 1,472,985 1,330,081 - 283,959 28,716 1,046,121 312,676 183 2018 Golf Cart Lease2018 N/A 2022 201 Annual 146,287 92,015 - 29,188 4,601 62,827 33,789 184 2019 Dell Computer Equipment Lease 22019 N/A 2023 279 Annual 51,468 41,896 - 9,920 1,522 31,976 11,442 185 2019 AT&T Lease 52019 N/A 2022 279 Monthly 17,310 13,683 - 5,187 517 8,496 5,705 186 2019 Golf Cart Lease2019 N/A 2023 201 Annual 168,970 138,390 - 32,108 6,920 106,282 39,028 187 2018 HP Computer Lease #212019 N/A 2023 279 Monthly 237,388 224,441 - 49,375 10,070 175,066 59,445 188 2019 AT&T Lease 62019 N/A 2022 279 Monthly 8,755 7,385 - 2,844 303 4,540 3,148 189 2019 AT&T Lease 72019 N/A 2022 279 Monthly 5,400 4,555 - 1,754 187 2,800 1,941 190 2019 Canon Copier Lease 32019 N/A 2023 279 Monthly 5,584 4,772 - 1,131 213 3,641 1,344 191 2019 Canon Copier Lease 42019 N/A 2023 279 Monthly 3,514 3,130 - 798 138 2,332 936 192 2019 Canon Copier Lease 52019 N/A 2023 279 Monthly 9,249 8,369 - 2,187 369 6,182 2,556 193 2019 Canon Copier Lease 62019 N/A 2023 279 Monthly 11,464 10,812 - 2,688 480 8,124 3,168 194 2019 Dell Equipment Lease 3 (Fire)2019 N/A 2023 279 Annual 3,800 3,110 - 723 151 2,387 874 195 2019 Wireless Controller Consolidation Lease2019 N/A 2021 279 Annual 89,329 60,281 - 29,770 1,498 30,510 31,269 196 2019 HP Computer Lease #202019 N/A 2023 279 Monthly 24,205 23,798 - 5,021 1,138 18,777 6,159 197 2019 Lease of SmartNet & VOIP2019 N/A 2022 279 Annual 286,353 286,353 - 93,567 5,727 192,785 99,294 198 2019 AT&T Lease 82019 N/A 2022 279 Monthly 6,034 6,034 - 1,912 257 4,122 2,169 199 2019 AT&T Lease 92019 N/A 2022 279 Monthly 10,059 9,796 - 3,224 352 6,572 3,576 202 2020 HP Computer Lease #222020 N/A 2024 279 Monthly 39,800 - 39,800 8,333 1,520 31,467 9,853 203 2020 VLocker Equipment Lease Purchase2020 N/A 2025 201 Annual 86,961 - 86,961 12,287 1,839 74,673 14,126 Total City Capital Lease Debt30,428,337 15,760,778 126,761 6,311,133 365,730 9,576,405 6,676,863 Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.24 Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Civil City DebtBonds25 2012 Water Works Refunding Revenue Bonds 2002 2012 2023 625 Biannual 5,975,000 1,235,000 - 400,000 24,700 835,000 424,700 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (87.7%) 2001 2010 2021 324 Biannual 8,112,250 850,690 - 561,280 28,503 289,410 589,783 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (12.3%) 2001 2010 2021 641 Biannual 1,137,750 119,310 - 78,720 3,998 40,590 82,718 39 2012 Bldg Corp Mortgage Refunding Bonds (Fire/Police Bldgs) 2003 2012 2023 324 Biannual 21,335,000 5,040,000 - 1,370,000 185,880 3,670,000 1,555,880 69 2009 Water Works Revenue Bonds, Series B 2009 2019 2030 625 Biannual 2,814,257 2,814,257 - - 161,117 2,814,257 161,117 80 2010 Sewage Works Revenue Bonds 2010 N/A 2030 649 Biannual 9,345,000 5,925,000 - 435,000 249,818 5,490,000 684,818 93 2011 Sewage Works Revenue Bonds 2011 N/A 2031 649 Biannual 21,500,000 14,535,000 - 975,000 571,500 13,560,000 1,546,500 99 2012 Water Works Revenue Bonds2012 N/A 2033 625 Biannual 8,300,000 5,840,000 - 375,000 186,236 5,465,000 561,236 101 2012 Sewage Works Revenue Bonds 2012 N/A 2032 649 Biannual 25,000,000 17,660,000 - 1,120,000 422,080 16,540,000 1,542,080 105 2013A Sewage Works Refunding Revenue Bonds2013 N/A 2024 649 Biannual 14,765,000 3,450,000 - 665,000 66,930 2,785,000 731,930 116 2013 Bldg Corp Mortgage Bonds (Fire St #5 & Training Tower) 2013 N/A 2033 287 Biannual 5,580,000 4,460,000 - 240,000 156,705 4,220,000 396,705 133 2014 St. Joseph County PSAP Revenue Bonds2014 N/A 2034 408 Monthly 2,657,697 2,014,682 - 136,441 63,019 1,878,241 199,460 141 2015 Redev Authority Lease Rental Revenue Bonds (Parks)2015N/A 2035 408 Biannual 5,605,000 4,760,000 - 225,000 156,131 4,535,000 381,131 145 2015 Sewage Works Refunding Bonds2015 N/A 2025 649 Biannual 27,440,000 17,200,000 - 2,705,000 344,000 14,495,000 3,049,000 156 2016 Waterworks Refunding Bonds2016 N/A 2027 625 Biannual 3,300,000 2,035,000 - 260,000 61,050 1,775,000 321,050 163 2017 Taxable Econ. Develop. Revenue Bonds (Eddy St Phase II) 2017 N/A 2037 436 Biannual 25,000,000 24,925,000 - 145,000 1,245,625 24,780,000 1,390,625 165 2017 Park District Bonds, Series 2017A-K2017 N/A 2033 312 Biannual 14,075,000 12,955,000 - 785,000 387,965 12,170,000 1,172,965 168 2018 General Obligation Bonds (Fire St #9 & Training Classroom) 2018 N/A 2038 287 Biannual 5,045,000 4,800,000 - 195,000 146,231 4,605,000 341,231 175 2018 Econ. Develop. Revenue Bonds (Potawatomi Zoo)2018 N/A 2034 408 Biannual 3,440,000 3,340,000 - 165,000 155,900 3,175,000 320,900 Total City Bond Debt210,426,953 133,958,939 - 10,836,441 4,617,387 123,122,498 15,453,828 Interfund Loan82 2010 Interfund Loan from Fund 404 to UDAG Fund 4102010 N/A 2026 410 Biannual 2,700,000 420,253 - 40,000 - 380,253 40,000 84 2013 Major Moves-Triangle Development Interfund Loan2011 2013 2029 436 Biannual 1,558,050 1,039,583 - 100,601 20,291 938,982 120,892 85 2013 Major Moves-Eddy Street Commons Interfund Loan2011 2013 2026 436 Biannual 3,942,529 1,349,319 - 308,782 63,654 1,040,537 372,436 Total City Interfund Loan Debt8,200,579 2,809,156 - 449,383 83,945 2,359,773 533,328 Loan Payable68 2009 Water Works Improvements - State Revolving Fund2009 N/A 2030 625 Biannual 427,400 267,688 - 23,099 9,021 244,589 32,120 70 2009 Sewage Works Improvements - State Revolving Fund 2009 N/A 2028 649 Biannual 3,297,000 1,748,401 - 176,557 49,130 1,571,844 225,687 139 2015 Century Center Energy QECB Conservation Bond2015 N/A 2031 672 Biannual 4,167,897 3,655,914 - 285,614 125,482 3,370,300 411,096 Total City Loan Payable Debt7,892,297 5,672,003 - 485,270 183,633 5,186,733 668,903 Total Civil City Debt256,948,167 158,200,875 126,761 18,082,227 5,250,695 140,245,409 23,332,922 25 Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Redevelopment Commission DebtCapital Leases13 2006 Main/Colfax Garage - Transpo Lease (Parking Garage Purch) 2006 N/A 2025 324 Biannual 2,510,278 1,025,777 - 150,570 49,430 875,207 200,000 Total Redevelopment Capital Lease Debt2,510,278 1,025,777 - 150,570 49,430 875,207 200,000 Interfund Loans86 2010 Interfund Loan from Fund 209 to River West TIF Fund 324 2011 N/A 2020 324 Annual 500,000 100,000 - 100,000 - - 100,000 Total Redevelopment Interfund Loan Debt500,000 100,000 - 100,000 - - 100,000 Loans Payable3 2001 Indiana Develop. Finance Authority (Bosch) - Nonforgivable 2001 N/A 2021 210 Qtrly 1,040,000 105,236 - 69,632 2,379 35,604 72,010 Total Redevelopment Loan Payable Debt1,040,000 105,236 - 69,632 2,379 35,604 72,010 Revenue Bonds5 2011A Indiana Bond Bank Special Program Bonds (TIF A) 2003 2011 2024 324 Biannual 19,795,000 8,365,000 - 1,510,000 402,740 6,855,000 1,912,740 6 2011A Indiana Bond Bank Special Program Bonds (TIF B) 2003 2011 2024 324 Biannual 14,420,000 4,765,000 - 860,000 229,400 3,905,000 1,089,400 12 2014 Redev District Special Taxing District Refunding Bonds 2002 2014 2022 324 Biannual 6,620,000 925,000 - 455,000 27,750 470,000 482,750 54 2015 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2015 2027 436 Biannual 36,000,000 25,995,000 - 1,465,000 1,007,056 24,530,000 2,472,056 62 2013 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2013 2026 324 Biannual 4,655,000 2,245,000 - 325,000 63,556 1,920,000 388,556 1352015 Redev Authority Lease Rental Revenue Bonds (Smart Streets) 2015 N/A 2037 324 Biannual 25,000,000 22,630,000 - 1,000,000 711,044 21,630,000 1,711,044 169 2018 Redev District Revenue Bonds (Parks Improvements) 2018 N/A 2033 324 Biannual 11,995,000 10,930,000 - 675,000 317,800 10,255,000 992,800 200 2019 South Shore Double Tracking Bonds2019 N/A 2030 324 Biannual 7,985,000 7,985,000 - 270,000 247,313 7,715,000 517,313 Total Redevelopment Revenue Bond Debt126,470,000 83,840,000 - 6,560,000 3,006,659 77,280,000 9,566,659 Total Redevelopment Commission Debt130,520,278 85,071,013 - 6,880,202 3,058,468 78,190,811 9,938,669 Total Debt387,468,445 243,271,888 126,761 24,962,429 8,309,163 218,436,220 33,271,592 26 City of South BendStaffing HeadcountFull-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 8 7 - - - - - - - - - - - Community Initiatives2 2 - - - - - - - - - - - City Clerk5 5 - - - - - - - - - - - Common Council9 9 - - - - - - - - - - - Controller's Office20 20 - - - - - - - - - - - Morris Performing Arts Center9 9 - - - - - - - - - - - Palais Royale Ballroom2 2 - - - - - - - - - - - Human Resources6 6 - - - - - - - - - - - Diversity & Inclusion3 1 - - - - - - - - - - - Legal Department11 10 - - - - - - - - - - - Engineering23 21 - - - - - - - - - - - Office of Sustainability1 1 - - - - - - - - - - - AmeriCorps Grant Program2 1 - - - - - - - - - - - Police Department235 222 - - - - - - - - - - - Police Crime Lab7 7 - - - - - - - - - - - Fire Department219 221 - - - - - - - - - - - EMS4 3 - - - - - - - - - - - Human Rights3 3 - - - - - - - - - - - 569 550 - - - - - - - - - - - 201 - Parks & RecreationAdministration7 7 - - - - - - - - - - - Maintenance47 47 - - - - - - - - - - - Golf Courses8 8 - - - - - - - - - - - Recreation23 23 - - - - - - - - - - - Marketing & Events11 9 - - - - - - - - - - - 96 94 - - - - - - - - - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 48 - - - - - - - - - - - Curb & Sidewalk8 7 - - - - - - - - - - - 59 55 - - - - - - - - - - - 211 - Dept of Community Investment AdminDCI28 25 - - - - - - - - - - - 221 - Landlord Registration FundRental Unit Inspection4 2 - - - - - - - - - - - January 31, 202027 City of South BendStaffing HeadcountJanuary 31, 2020Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec222 - Central ServicesEquipment Services 31 27 - - - - - - - - - - - Building Maintenance3 3 - - - - - - - - - - - Radio Shop3 3 - - - - - - - - - - - Facilities Management1 1 - - - - - - - - - - - 38 34 - - - - - - - - - - - 226 - Liability InsuranceSafety & Risk2 2 - - - - - - - - - - - Liability Insurance1 - - - - - - - - - - - - 3 2 - - - - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.26 17 - - - - - - - - - - - Animal Resource Center1 9 - - - - - - - - - - - NEAT Crew3 4 - - - - - - - - - - - 30 30 - - - - - - - - - - - 249 - Public Safety LOITPolice Department46 46 - - - - - - - - - - - Fire Department46 46 - - - - - - - - - - - 92 92 - - - - - - - - - - - 258 - Human Rights Federal GrantsEEOC1 1 - - - - - - - - - - - HUD1 1 - - - - - - - - - - - 2 2 - - - - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center7 6 - - - - - - - - - - - Innovation & Technology23 22 - - - - - - - - - - - 30 28 - - - - - - - - - - - 600 - Consolidated Building FundBuilding Department15 15 - - - - - - - - - - - 610 - Solid WasteSolid Waste24 23 - - - - - - - - - - - 620 - Water WorksWater Works67 62 - - - - - - - - - - - 28 City of South BendStaffing HeadcountJanuary 31, 2020Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 - - - - - - - - - - - 641 - Sewage Works Sewers35 34 - - - - - - - 0 - - - Concrete Crew4 4 - - - - - - - 0 - - - Wastewater44 44 - - - - - - - 0 - - - Organic Resources6 6 - - - - - - - 0 - - - 89 88 - - - - - - - - - - - 670 - Century CenterCentury Center8 6 - - - - - - - - - - - Total Full-Time Employees by Fund1,156 1,110 - - - - - - - - - - - Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecGeneral GovernmentMayor's Office 8 7 - - - - - - - - - - - Community Initiatives2 2 - - - - - - - - - - - City Clerk5 5 - - - - - - - - - - - Common Council9 9 - - - - - - - - - - - Controller's Office20 20 - - - - - - - - - - - Human Resources6 6 - - - - - - - - - - - Diversity & Inclusion3 1 - - - - - - - - - - - Legal Department11 10 - - - - - - - - - - - 64 60 - - - - - - - - - - - Code Enforcement / Animal Resource Center 34 32 - - - - - - - - - - - Dept. of Community Investment28 25 - - - - - - - - - - - Venues, Parks & ArtsParks & Recreation96 94 - - - - - - - - - - - Morris PAC & Palais Royale11 11 - - - - - - - - - - - Century Center8 6 - - - - - - - - - - - 115 111 - - - - - - - - - - - 29 City of South BendStaffing HeadcountJanuary 31, 2020Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 237 226 - - - - - - - - - - - Police - Civilians45 43 - - - - - - - - - - - Police - Police Recruit6 6 - - - - - - - - - - - Fire/EMS - Sworn Firefighters 256 245 - - - - - - - - - - - Fire/EMS - Civilians7 7 - - - - - - - - - - - Fire/EMS - Fire Recruits6 18 - - - - - - - - - - - 557 545 - - - - - - - - - - - Public WorksEngineering23 21 - - - - - - - - - - - Office of Sustainability1 1 - - - - - - - - - - - AmeriCorps Grant Program2 1 - - - - - - - - - - - Streets & Sewers100 95 - - - - - - - - - - - Solid Waste24 23 - - - - - - - - - - - Wastewater44 44 - - - - - - - - - - - Organic Resources6 6 - - - - - - - - - - - Water Works67 62 - - - - - - - - - - - 267 253 - - - - - - - - - - - Liability Insurance/Safety & Risk3 2 - - - - - - - - - - - Innovation & Technology / 311 Call Center30 28 - - - - - - - - - - - Central Services38 34 - - - - - - - - - - - Building Department15 15 - - - - - - - - - - - Human Rights5 5 - - - - - - - - - - - Total Full-Time Employees by Activity1,156 1,110 - - - - - - - - - - - 30 City of South BendStaffing HeadcountJanuary 31, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundController's Office 1 - - - - - - - - - - - Morris Performing Arts Center5 - - - - - - - - - - - Legal Department1 - - - - - - - - - - - Engineering2 - - - - - - - - - - - Police Department27 - - - - - - - - - - - Fire Department1 - - - - - - - - - - - Human Rights1 - - - - - - - - - - - 38 - - - - - - - - - - - 201 - Parks & RecreationMaintenance22 - - - - - - - - - - - Golf Courses26 - - - - - - - - - - - Recreation89 - - - - - - - - - - - Marketing & Events1 - - - - - - - - - - - 138 - - - - - - - - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 - - - - - - - - - - - 211 - Dept of Community Investment AdminDCI1 - - - - - - - - - - - 222 - Central ServicesEquipment Services1 - - - - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 - - - - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 - - - - - - - - - - - 620 - Water WorksWater Works3 - - - - - - - - - - - 641 - Sewage Works Sewers5 - - - - - - - - - - - 670 - Century CenterCentury Center8 - - - - - - - - - - - Total Part-Time Employees by Fund200 - - - - - - - - - - - 31 City of South BendStaffing HeadcountJanuary 31, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 5 - - - - - - - - - - - City Clerk1 - - - - - - - - - - - Common Council6 - - - - - - - - - - - Engineering1 - - - - - - - - - - - AmeriCorps Grant Program12 - - - - - - - - - - - 25 - - - - - - - - - - - 201 - Parks & RecreationMaintenance1 - - - - - - - - - - - Golf Courses1 - - - - - - - - - - - Recreation12 - - - - - - - - - - - 14 - - - - - - - - - - - 226 - Liability InsuranceSafety & Risk1 - - - - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center3 - - - - - - - - - - - NEAT Crew1 - - - - - - - - - - - 4 - - - - - - - - - - - 641 - Sewage Works Sewers1 - - - - - - - - - - - Total Paid Temporary, Seasonal, and Intern Staff45 - - - - - - - - - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,156 1,110 - - - - - - - - - - - Part Time Staff200 - - - - - - - - - - - Temporary / Seasonal45 - - - - - - - - - - - City Total1,156 1,355 - - - - - - - - - - - 32 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name General Fund Fund Number 101 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 40,719,333 42,705,987 39,697,892 39,697,892 - - 39,697,892 100% Intergov./ Shared Revenues 4,544,341 4,780,922 4,325,772 4,325,772 101,201 101,201 4,224,571 98% Intergov./ Grants - 419,724 244,724 244,724 - - 244,724 100% Licenses & Permits 267,811 283,282 266,700 266,700 31,943 31,943 234,758 88% Charges for Services 1,547,108 1,928,048 5,450,877 5,450,877 346,022 346,022 5,104,855 94% Fines, Forfeitures, and Fees 16,760 24,068 9,525 9,525 1,835 1,835 7,690 81% Interest Earnings 476,266 724,748 470,000 470,000 (122,792) (122,792) 592,792 126% Donations 937,302 1,534,957 1,357,500 1,357,500 50,000 50,000 1,307,500 96% Other Income 1,448,414 1,271,311 1,384,278 1,384,278 68,649 68,649 1,315,629 95% Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,523,017 710,223 710,223 7,812,794 92% Payment in Lieu of Taxes (PILOT) 6,332,487 6,340,990 - 6,221,791 518,478 518,478 5,703,313 92% Interfund Transfers In 428,423 135,000 9,663,757 3,441,966 133,333 133,333 3,308,633 96% Total Revenue 62,146,619 67,609,085 71,394,042 71,394,042 1,838,892 1,838,892 69,555,151 97% Expenditures by Dept/Division Mayor's Office 871,313 864,336 937,459 1,117,529 184,656 91,585 276,242 841,287 75% Community Initiatives - - 703,488 703,488 - - - 703,488 100% City Clerk 517,289 498,306 556,675 571,490 36,422 27,613 64,035 507,455 89% Common Council 571,337 536,158 696,412 730,055 27,570 188,985 216,555 513,500 70% WNIT Contract 43,000 43,000 43,000 43,000 - - - 43,000 100% Admin & Finance 2,394,684 2,469,719 2,261,251 2,278,109 172,550 18,277 190,827 2,087,282 92% Human Resources - - 617,286 617,286 46,905 200 47,105 570,181 92% Diversity & Inclusion - - 496,891 496,891 1,573 1,000 2,573 494,318 99% Human Rights 367,811 257,243 315,748 315,802 20,302 54,048 74,350 241,452 76% Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 90,519 250 90,769 1,315,111 94% Engineering 1,472,705 2,724,221 3,162,960 3,405,513 226,006 243,109 469,115 2,936,398 86% Office of Sustainability - 171,719 377,567 479,036 33,299 17,770 51,069 427,967 89% AmeriCorps Grant Program 17,368 357,600 438,333 453,453 32,301 6,720 39,021 414,432 91% Police Dept 29,240,338 29,984,939 30,225,276 30,302,621 2,145,864 232,282 2,378,145 27,924,476 92% Police Crime Lab - - 631,268 631,268 41,404 750 42,154 589,114 93% Fire Dept 21,516,603 21,716,141 25,839,504 25,929,815 2,092,008 266,604 2,358,612 23,571,203 91% Fire Training Center - - 466,500 466,500 1,489 2,236 3,725 462,775 99% EMS - - 538,218 538,218 35,607 67,583 103,190 435,028 81% Morris Performing Arts Ctr 949,488 1,090,114 1,288,573 1,328,140 94,049 58,322 152,370 1,175,770 89% Palais Royale Ballroom 403,873 358,410 391,950 400,782 23,098 18,486 41,584 359,198 90% Total Expenditures 59,453,854 62,249,290 71,394,042 72,214,876 5,305,622 1,295,820 6,601,442 65,613,435 91% Expenditures by Type Personnel Salaries & Wages 35,265,084 36,055,875 41,213,347 41,213,347 3,048,468 - 3,048,468 38,164,879 93% Fringe Benefits 13,256,488 11,145,074 14,112,093 14,118,290 1,044,820 560 1,045,380 13,072,910 93% Total Personnel 48,521,572 47,200,949 55,325,440 55,331,637 4,093,288 560 4,093,848 51,237,789 93% Supplies 1,200,753 1,609,558 2,427,154 2,561,497 126,438 301,933 428,371 2,133,126 83% Services & Charges Professional Services 944,415 1,379,957 1,855,719 2,332,278 161,551 578,040 739,591 1,592,687 68% Printing & Advertising 116,792 134,261 234,467 246,138 5,192 56,743 61,935 184,203 75% Utilities 661,703 689,427 710,924 710,924 55,232 21,810 77,042 633,882 89% Education & Training 133,978 91,606 273,980 275,780 2,156 4,195 6,351 269,429 98% Travel 71,660 86,744 103,685 107,888 2,344 2,389 4,733 103,155 96% Repairs & Maintenance 1,378,104 2,110,509 2,328,372 2,447,553 165,925 155,150 321,075 2,126,478 87% Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 575,893 - 575,893 6,335,087 92% Debt Service Principal 173,816 151,720 175,349 175,349 72,415 - 72,415 102,934 59% Interest & Fees 10,676 6,245 7,797 7,797 2,215 - 2,215 5,582 72% Grants & Subsidies 58,916 46,026 450,000 450,000 54 - 54 449,946 100% Other Services & Charges 419,596 395,003 574,875 591,755 42,918 175,000 217,918 373,837 63% Interfund Transfers Out 500 608,052 - - - - - - - Total Services & Charges 9,716,529 13,313,668 13,626,148 14,256,442 1,085,895 993,327 2,079,222 12,177,220 85% Capital 15,000 125,115 15,300 65,300 - - - 65,300 100% Total Expenditures 59,453,854 62,249,290 71,394,042 72,214,876 5,305,622 1,295,820 6,601,442 65,613,435 91% Net Surplus / (Deficit) 2,692,764 5,359,795 - (820,834) (3,466,730) (4,762,550) Beginning Cash Balance 36,417,969 38,944,317 44,786,781 Cash Adjustments (166,416) 482,669 - Ending Cash Balance 38,944,317 44,786,781 43,965,947 41,541,008 Cash Reserves Target 20,808,849 21,787,252 25,275,207 Fund Purpose: The General Fund is the primary operating fund for City operations including general government, public safety, certain culture & recreation expenses, and certain debt service obligations. The main source of revenue is property taxes. Secondary sources of revenue include auto and commerical vehicle excise tax, business licensing revenue, EMS billing revenue, and payment in lieu of taxes (PILOT) from the Water and Wastewater Utility. Cash Reserves Target 35% of Annual expenditures 33 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Department Name Mayor's Office Fund/Dept/Div Number 101-0101 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 489,548 537,624 572,098 572,098 71,042 - 71,042 501,056 88% Fringe Benefits 202,305 181,423 215,808 215,808 16,073 - 16,073 199,735 93% Total Personnel 691,853 719,047 787,906 787,906 87,115 - 87,115 700,791 89% Supplies 830 750 700 700 - - - 700 100% Services & Charges Professional Services - - 7,000 187,070 88,485 91,585 180,070 7,000 4% Printing & Advertising 22,895 18,742 40,928 40,928 1,262 - 1,262 39,666 97% Education & Training 4,225 105 1,800 1,800 - - - 1,800 100% Travel 3,691 5,059 5,000 5,000 - - - 5,000 100% Repairs & Maintenance 834 250 100 100 - - - 100 100% Interfund Allocations 142,046 120,197 93,425 93,425 7,790 - 7,790 85,635 92% Debt Service Principal 3,608 - - - - - - - - Interest & Fees 536 - - - - - - - - Other Services & Charges 796 186 600 600 4 - 4 596 99% Interfund Transfers Out - - - - - - - - - Total Services & Charges 178,631 144,539 148,853 328,923 97,541 91,585 189,127 139,797 43% Capital - - - - - - - - - Total Expenditures 871,313 864,336 937,459 1,117,529 184,656 91,585 276,242 841,288 75% Revenue Other Income 3,053 - 20 20 - - 20 100% Interfund Transfers In - - - - - - - - Total Revenue 3,053 - 20 20 - - 20 100% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city. This department is funded by property tax revenue collected in the General Fund. In 2020, a new mayor will be sworn in. The budget for education & training and promotions is significantly higher in order to provide resources for the new administration to implement its priorities. From 2019 to 2020, the salary cap for Chief of Staff to the Mayor will increase by 24.9%, from $78,858 to $98,500. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. 34 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Community Initiatives Fund/Dept/Div Number 101-0105 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - 148,500 148,500 - - - 148,500 100% Fringe Benefits - - 51,988 51,988 - - - 51,988 100% Total Personnel - - 200,488 200,488 - - - 200,488 100% Supplies - - - - - - - - - Services & Charges Professional Services - - 153,000 153,000 - - - 153,000 100% Printing & Advertising - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Grants & Subsidies - - 350,000 350,000 - - - 350,000 100% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 503,000 503,000 - - - 503,000 100% Capital - - - - - - - - - Total Expenditures - - 703,488 703,488 - - - 703,488 100% Revenue Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This is a new division, under the Mayor's Office, to centralize the Administration's efforts to respond to the most pressing issues facing the community. In 2020, this division will focus on administering grants for violence-reduction activities as well as other areas of public safety and wellness. This division is funded by property tax revenue collected in the General Fund. 2 New Positions - GVI Program Manager $50,000 - Director of Community Initiatives $98,500 This division also has $350,000 in grants for violence reduction initiatives in the community, and $135,000 set aside for the S.A.V.E. Program through Goodwill. 35 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name City Clerk Fund/Dept/Div Number 101-0201 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 252,036 258,911 291,397 291,397 23,425 - 23,425 267,972 92% Fringe Benefits 101,244 85,361 118,181 118,181 8,117 - 8,117 110,064 93% Total Personnel 353,280 344,272 409,578 409,578 31,542 - 31,542 378,036 92% Supplies 4,398 11,385 6,800 6,800 333 1,000 1,333 5,467 80% Services & Charges Professional Services 26,812 20,177 43,000 43,610 - 5,753 5,753 37,857 87% Printing & Advertising 28,674 33,443 28,040 29,745 344 20,861 21,205 8,540 29% Education & Training 3,233 2,880 3,060 3,060 - - - 3,060 100% Travel 1,693 481 7,089 7,089 - - - 7,089 100% Repairs & Maintenance 5,344 6,491 5,000 17,500 - - - 17,500 100% Interfund Allocations 90,906 76,327 48,956 48,956 4,076 - 4,076 44,880 92% Other Services & Charges 2,949 2,849 5,152 5,152 126 - 126 5,026 98% Interfund Transfers Out - - - - - - - - - Total Services & Charges 159,612 142,649 140,297 155,112 4,546 26,613 31,160 123,952 80% Capital - - - - - - - - - Total Expenditures 517,289 498,306 556,675 571,490 36,422 27,613 64,035 507,455 89% Revenue Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: We ensure the integrity and accuracy of City records, and liaise between the Common Council, City Administration and South Bend residents fostering relationships and common ground. We accomplish our mission by: - Serving as a responsible steward of information and historical artifacts - Empowering the community to engage - Supporting open and transparent government - Striving for the highest degree of excellence in customer service This department is funded by property tax revenue collected in the General Fund. Goals: • New parking enforcement equipment and software • Interdepartmental/public electronic filings and document management with legal electronic signatures and an online payment option • Expand Amnesty Day to cover ordinance violation citations/ continue to increase collections revenue (third year of BMV access) • Continual development of the Clerk's office SOPs and cross-training employees; education on media, retention, open-door laws, and incorporate active shooter protocols • Continue inclusive transparency efforts to increase community awareness and engagement through ensuring ADA compliance of all offsite Council meetings, providing government tours, and in continuing to build upon a comprehensive internship program 36 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Common Council Fund/Dept/Div Number 101-0301 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 194,749 195,562 225,764 225,764 18,235 - 18,235 207,529 92% Fringe Benefits 119,188 100,195 143,857 143,857 5,087 - 5,087 138,770 96% Total Personnel 313,937 295,757 369,621 369,621 23,323 - 23,323 346,299 94% Supplies 10,068 2,784 9,500 9,590 489 790 1,279 8,311 87% Services & Charges Professional Services 139,506 162,889 217,308 225,028 - 161,020 161,020 64,008 28% Printing & Advertising 11,012 12,558 14,076 14,076 - 3,000 3,000 11,076 79% Education & Training 790 496 12,226 12,226 230 - 230 11,996 98% Travel 242 1,378 10,000 10,000 - - - 10,000 100% Repairs & Maintenance 20,461 - 4,845 30,345 - 21,500 21,500 8,845 29% Interfund Allocations 62,134 56,532 42,336 42,336 3,528 - 3,528 38,808 92% Other Services & Charges 13,188 3,764 16,500 16,833 - 2,675 2,675 14,158 84% Interfund Transfers Out - - - - - - - - - Total Services & Charges 247,332 237,616 317,291 350,844 3,758 188,195 191,953 158,891 45% Capital - - - - - - - - - Total Expenditures 571,337 536,158 696,412 730,055 27,570 188,985 216,555 513,501 70% Revenue Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest priority. This department is funded by property tax revenue collected in the General Fund. The 2020 budget will be slightly higher than usual in order to provide resources for supplies and training for the 5 new council members. Goals: • Implement training & committee assignments for new council members • Partner with the Administration on Police and Teamsters Collective bargaining negotiations • Vote of confidence on continuing the Tapes Legal Action • Continue Neighborhood meetings, walks and tours • Fill every board, commission, and citizen appointee/training • Improve technology to better serve the citizens • Legislation to support electronic signatures and filings 37 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name WNIT Contract Fund/Dept/Div Number 101-0302 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Grants & Subsidies 43,000 43,000 43,000 43,000 - - - 43,000 100% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 43,000 43,000 43,000 43,000 - - - 43,000 100% Capital - - - - - - - - - Total Expenditures 43,000 43,000 43,000 43,000 - - - 43,000 100% Revenue Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Division Purpose: Explanation of Revenue Sources: In 2012 the City, along with the City of Mishawaka and St. Joseph County, entered into an agreement with WNIT Public Television for the establishment and maintenance of a public access channel which is used to broadcast all public Common Council meetings, among other things. The allocation of costs is $43,000 to South Bend, $13,000 to Mishawaka and $29,000 to Saint Joseph County. The current WNIT contract expires February 2, 2020. This department is funded by property tax revenue collected in the General Fund. 38 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Controller's Office Fund/Dept/Div Number 101-0401 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 1,499,948 1,619,488 1,349,985 1,349,985 103,297 - 103,297 1,246,688 92% Fringe Benefits 565,152 502,640 496,175 496,175 38,595 - 38,595 457,580 92% Total Personnel 2,065,101 2,122,128 1,846,160 1,846,160 141,893 - 141,893 1,704,268 92% Supplies 13,679 14,283 16,420 23,818 2,872 9,289 12,161 11,657 49% Services & Charges Professional Services 61,887 51,168 69,000 77,000 - 8,000 8,000 69,000 90% Printing & Advertising 976 327 1,999 1,999 61 690 751 1,248 62% Education & Training 8,823 7,175 5,760 5,760 745 (505) 240 5,520 96% Travel 8,103 12,343 6,000 7,460 909 803 1,713 5,748 77% Repairs & Maintenance 3,350 784 1,100 1,100 - - - 1,100 100% Interfund Allocations 196,753 228,287 303,227 303,227 25,268 - 25,268 277,959 92% Debt Service Principal 8,168 - - - - - - - - Interest & Fees 1,051 - - - - - - - - Other Services & Charges 26,294 33,225 11,585 11,585 802 - 802 10,783 93% Interfund Transfers Out 500 - - - - - - - - Total Services & Charges 315,905 333,308 398,671 408,131 27,786 8,988 36,774 371,358 91% Capital - - - - - - - - - Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 172,550 18,277 190,827 2,087,283 92% Revenue Other Income 18,712 19,801 5,000 5,000 5,052 5,052 (52) -1% Interfund Transfers In - - - - - - - - Total Revenue 18,712 19,801 5,000 5,000 5,052 5,052 (52) -1% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Department of Administration & Finance provides financial management and administrative services to City operations including finance and accounting services and risk management. This budget accounts for the expenditures of the Controller's Office. This department is funded by property tax revenue collected in the General Fund. In 2020, Human Resources (6 positions) and the Office of Diversity & Inclusion (2 positions) will be separated into their own divisions budgeted in the General Fund (#101). Personnel, supplies, and services associated with those divisions will be budgeted in those divisions going forward. Three (3) positions will be transferred from the Central Services division (budgeted in Fund #222) into this budget: Director of Purchasing, Senior Purchasing Agent, and Inventory Control Technician. The salary cap for the Payroll Supervisor position will be increased by 10% to reflect increased responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020. 39 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Human Resources Fund/Dept/Div Number 101-0450 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - 373,580 373,580 28,893 - 28,893 344,687 92% Fringe Benefits - - 144,079 144,079 11,405 - 11,405 132,674 92% Total Personnel - - 517,659 517,659 40,298 - 40,298 477,361 92% Supplies - - 750 750 - - - 750 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - 7,060 7,060 - - - 7,060 100% Education & Training - - 3,200 3,200 - - - 3,200 100% Travel - - 3,000 3,000 - - - 3,000 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - 79,317 79,317 6,607 - 6,607 72,710 92% Other Services & Charges - - 6,300 6,300 - 200 200 6,100 97% Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 98,877 98,877 6,607 200 6,807 92,070 93% Capital - - - - - - - - - Total Expenditures - - 617,286 617,286 46,905 200 47,105 570,181 92% Revenue Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Human Resources is a division of the Department of Administration & Finance. It oversees the interviewing and hiring of City employees, manages employee benefits and training, and ensures the City adheres to employment laws, making the City a great place to work. Human Resources continues to develop/implement innovative programs to build a positive workplace culture, such as expanding the utilization of volunteer time-off and increasing training opportunities for employees. This department is funded by property tax revenue collected in the General Fund. In 2020, Human Resources will be separated into its own division budget. Personnel (6 positions), supplies, and services associated with Human Resources will be transferred out of the Department of Administration & Finance's budget and budgeted in this division going forward. The salary cap for the Senior HR Generalist (Public Safety Focus) will be increased by 6% to reflect increased responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020. 40 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Diversity & Inclusion Fund/Dept/Div Number 101-0451 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - 209,582 209,582 - - - 209,582 100% Fringe Benefits - - 71,867 71,867 - - - 71,867 100% Total Personnel - - 281,449 281,449 - - - 281,449 100% Supplies - - 1,500 1,500 - - - 1,500 100% Services & Charges Professional Services - - 80,000 80,000 - - - 80,000 100% Printing & Advertising - - 1,500 1,500 - - - 1,500 100% Education & Training - - 100,000 100,000 - 1,000 1,000 99,000 99% Travel - - 5,000 5,000 - - - 5,000 100% Interfund Allocations - - 18,942 18,942 1,573 - 1,573 17,369 92% Grants & Subsidies - - - - - - - - - Other Services & Charges - - 8,500 8,500 - - - 8,500 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 213,942 213,942 1,573 1,000 2,573 211,369 99% Capital - - - - - - - - - Total Expenditures - - 496,891 496,891 1,573 1,000 2,573 494,318 99% Revenue Intergov./ Grants - - - - - - - - Charges for Services - - 35,000 35,000 - - 35,000 100% Donations - - - - 50,000 50,000 (50,000) - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - 35,000 35,000 50,000 50,000 (15,000) -43% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Office of Diversity, Equity, Inclusion provides educational opportunities for internal and external stakeholders, direction for equitable policy, process and procedure development for City services, funding disbursement, and underrepresented population entrepreneurship that empowers every employee and resident to thrive. In 2020, the Office of Diversity & Inclusion will add one position: Contract Compliance Administrator. This position will be responsible for making sure city vendors and contractors are in compliance with City of South Bend inclusive procurement policy, State and Federal laws. The position will also be responsible for tracking all race and gender neutral initiatives, and other approved programs that help create a more equitable and inclusive procurement outcomes for the City of South Bend. In 2020, the salary cap for the Manager of Inclusion Projects will increase by 14%. City-wide, all salary caps will increase by 2% from 2019 to 2020. The travel budget is for staff to attend various conferences. Possible conferences include: American Contract Compliance Association (ACCA), Just Economy, Government Alliance on Race and Equity (GARE), Mid-States Minority Supplier Development Council (MSDC), Living Cities. Other services & charges covers memberships to the following organizations: ACCA, GARE, Women's Business Enterprise National Council (WBENC), MidStates MSCS Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-$175) 41 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Human Rights Fund/Dept/Div Number 101-1008 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 176,018 116,754 163,686 163,686 10,697 - 10,697 152,989 93% Fringe Benefits 65,074 30,779 64,207 64,207 3,663 - 3,663 60,544 94% Total Personnel 241,092 147,533 227,893 227,893 14,360 - 14,360 213,533 94% Supplies 898 1,022 1,000 1,000 - 357 357 643 64% Services & Charges Professional Services - 2,040 - - - - - - - Printing & Advertising - - 1,571 1,571 - - - 1,571 100% Utilities - - - - - - - - - Education & Training 1,461 2,320 2,500 2,500 - - - 2,500 100% Travel 837 - - - - - - - - Repairs & Maintenance 10,046 9,275 9,200 9,254 92 8,984 9,075 179 2% Interfund Allocations 68,231 49,491 27,145 27,145 2,263 - 2,263 24,882 92% Other Services & Charges 45,246 45,563 46,439 46,439 3,587 44,707 48,294 (1,855) -4% Interfund Transfers Out - - - - - - - - - Total Services & Charges 125,821 108,689 86,855 86,909 5,942 53,690 59,632 27,277 31% Capital - - - - - - - - - Total Expenditures 367,811 257,243 315,748 315,802 20,302 54,048 74,350 241,453 76% Revenue Intergov./ Shared Revenues - 30,000 30,000 30,000 - - 30,000 100% Other Income 21,734 9,613 - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 21,734 39,613 30,000 30,000 - - 30,000 100% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation or gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to unlock the doors of discrimination. This division is funded by property tax revenue collected in the General Fund and ocassionally receives grants. HUD and EEOC grants are received in the Human Rights Federal Grant Fund (#258). In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph County. The South Bend Human Rights Commission is one of only two in the state of Indiana eligible to investigate ICRC and EEOC cases. In 2018, the South Bend Human Rights Commission handled 5,043 inquiries within city limits. The continued partnership with St. Joseph County, to investigate discrimination complaints, has resulted in an increase in caseload. In 2019, a part-time Administrative Assistant was added to help with intake due to the increased caseload. The increase in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. 42 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Legal Department Fund/Dept/Div Number 101-0501 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 708,726 798,210 970,872 970,872 62,483 - 62,483 908,389 94% Fringe Benefits 272,218 251,604 328,080 328,080 22,401 - 22,401 305,679 93% Total Personnel 980,943 1,049,814 1,298,952 1,298,952 84,884 - 84,884 1,214,068 93% Supplies 2,962 1,771 3,550 3,747 197 - 197 3,550 95% Services & Charges Professional Services 420 475 2,550 2,550 - - - 2,550 100% Printing & Advertising - - 706 706 - 250 250 456 65% Education & Training 6,917 10,998 12,000 12,000 - - - 12,000 100% Travel 1,315 2,804 5,000 5,000 - - - 5,000 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations 78,152 96,719 62,820 62,820 5,235 - 5,235 57,585 92% Other Services & Charges 17,336 14,804 20,105 20,105 204 - 204 19,901 99% Interfund Transfers Out - - - - - - - - - Total Services & Charges 104,140 125,800 103,181 103,181 5,439 250 5,689 97,492 94% Capital - - - - - - - - - Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 90,519 250 90,769 1,315,110 94% Revenue Other Income 62,452 66,869 79,991 79,991 - - 79,991 100% Interfund Allocation Reimb - 54,689 56,529 56,529 4,708 4,708 51,821 92% Interfund Transfers In - - - - - - - - Total Revenue 62,452 121,558 136,520 136,520 4,708 4,708 131,812 97% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled staff, efficiently and cost effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City. This department is funded by property tax revenue collected in the General Fund. This department also collects a reimbursement for legal services to other city departments. The Interfund Allocation Reimbursement is a transfer from the Liability Insurance Fund (#226) to reimburse the Legal Dept for 50% of personnel costs for Assistant City Attorney. In 2020, an additional Assistant City Attorney will be added to assist with: • Board of Public Safety: Address trainings, policies, and procedures • Office of Diversity and Inclusion: Support Diversity Initiatives, including implementation of Disparity Study results • Area Plan Commission: Review and support of policies and procedures affecting zoning and land in South Bend City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. The increase in subscriptions is due to an annual increase incorporated into some of the standing contracts, for which low market rates were negotiated and are considered very cost-effective. There are no other major changes in the department's budget. 43 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Engineering Fund/Dept/Div Number 101-0602 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 651,541 1,630,795 1,841,018 1,841,018 113,664 - 113,664 1,727,354 94% Fringe Benefits 247,411 515,864 617,268 617,268 44,162 - 44,162 573,106 93% Total Personnel 898,952 2,146,659 2,458,286 2,458,286 157,826 - 157,826 2,300,460 94% Supplies 13,530 12,665 22,700 23,723 226 6,669 6,895 16,828 71% Services & Charges Professional Services 118,203 139,573 160,000 394,791 28,271 220,904 249,175 145,616 37% Printing & Advertising 2,265 3,520 8,535 8,774 239 2,500 2,739 6,035 69% Education & Training 24,323 7,953 21,000 21,000 425 - 425 20,575 98% Travel 11,736 9,682 15,250 15,250 - - - 15,250 100% Repairs & Maintenance 19,988 4,840 26,500 33,000 83 6,500 6,583 26,417 80% Interfund Allocations 344,631 365,366 418,440 418,440 34,870 - 34,870 383,570 92% Debt Service Principal 20,605 14,637 10,755 10,755 3,090 - 3,090 7,665 71% Interest & Fees 684 407 194 194 80 - 80 114 59% Other Services & Charges 17,788 18,918 21,300 21,300 897 6,537 7,433 13,867 65% Interfund Transfers Out - - - - - - - - - Total Services & Charges 560,223 564,896 681,974 923,504 67,954 236,440 304,395 619,109 67% Capital - - - - - - - - - Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 226,006 243,109 469,115 2,936,397 86% Revenue Licenses & Permits 146,082 160,730 127,000 127,000 5,090 5,090 121,910 96% Other Income 126,428 147,038 229,597 229,597 3,608 3,608 225,989 98% Interfund Allocation Reimb - 1,400,059 1,436,881 1,436,881 119,730 119,730 1,317,151 92% Interfund Transfers In - - - - - - - - Total Revenue 272,510 1,707,827 1,793,478 1,793,478 128,428 128,428 1,665,050 93% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Engineering manages the development and expansion of the City’s infrastructure. It oversees Public Works projects from setting the standards to issuing the permits, administering the contracts, and inspecting construction. Engineering is a division of the Department of Public Works. This division is funded by property tax revenue collected in the General Fund, permits issued, and charges for engineering services. Engineering has an Engineering Service Agreement (ESA) agreement with the Department of Community Investment (DCI). Prior to 2019, some Engineering staff were paid directly out of other departments' budgets. In 2019, all Engineering staff were consolidated into one budget. The cost of those engineers (wages & benefits) is allocated back to the departments they serve. This is recognized as interfund allocation reimbursement revenue. The 2020 expenditures for Engineering have decreased by $57,161 compared to the 2019 amended budget, but increased by $154,327 as compared to the 2019 original budget. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. Additionally, Interfund Allocations have increased by $54,709 and Supplies decreased. 44 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Office of Sustainability Fund/Dept/Div Number 101-0616 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 81,071 110,252 110,252 6,430 - 6,430 103,822 94% Fringe Benefits - 26,572 30,801 30,801 2,350 - 2,350 28,451 92% Total Personnel - 107,643 141,053 141,053 8,780 - 8,780 132,273 94% Supplies - 3,934 23,800 41,070 - 17,270 17,270 23,800 58% Services & Charges Professional Services - 37,201 190,000 209,250 18,750 500 19,250 190,000 91% Printing & Advertising - - 674 674 - - - 674 100% Utilities - - - - - - - - - Education & Training - 18 2,800 2,800 - - - 2,800 100% Travel - 201 3,800 3,800 - - - 3,800 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - 19,234 9,740 9,740 819 - 819 8,921 92% Grants & Subsidies - - - - - - - - - Other Services & Charges - 3,487 5,700 20,649 4,950 - 4,950 15,699 76% Interfund Transfers Out - - - - - - - - - Total Services & Charges - 60,142 212,714 246,913 24,519 500 25,019 221,894 90% Capital - - - 50,000 - - - 50,000 100% Total Expenditures - 171,719 377,567 479,036 33,299 17,770 51,069 427,967 89% Revenue Intergov./ Grants - - - - - - - - Donations - - - - - - - - Other Income 69,005 - - - 9,299 9,299 (9,299) - Interfund Transfers In - - - - - - - - Total Revenue 69,005 - - - 9,299 9,299 (9,299) - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city government and the public. The Office of Sustainability is a division of the Department of Public Works. Goals: - Create a culture of sustainability as “business as usual” across all municipal operations - Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents - Prepare for impacts of climate change in the community - Reduce the community’s greenhouse gas emissions This division is funded by property tax revenue collected in the General Fund. The Office of Sustainability also receives revenue from grants and energy rebates. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. A significant increase in professional services is for the implementation of the climate action plan and to increase the ability to pursue grants and partnerships. Rate case participation, previously funded by utilities enterprise accounts, will now be housed in Sustainability's budget. The Office of Sustainability will continue to fund the installation of electric vehicle chargers, two in 2020 and one each year after that. Note: Prior to 2019, this division was accounted for in the Central Services Fund (#222). 45 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name AmeriCorps Grant Program Fund/Dept/Div Number 101-0628 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 13,424 244,129 262,722 262,722 18,729 - 18,729 243,993 93% Fringe Benefits 3,252 40,651 57,060 57,060 3,059 - 3,059 54,001 95% Total Personnel 16,677 284,780 319,782 319,782 21,788 - 21,788 297,994 93% Supplies 53 43,669 48,850 53,068 1,883 4,218 6,101 46,967 89% Services & Charges Professional Services - 12,054 44,051 52,653 8,400 202 8,602 44,051 84% Printing & Advertising - 594 1,200 1,200 90 - 90 1,110 93% Education & Training - 4,769 7,624 9,424 51 1,800 1,851 7,573 80% Travel - 10,609 10,006 10,006 89 - 89 9,917 99% Repairs & Maintenance - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 638 1,125 6,820 7,320 - 500 500 6,820 93% Interfund Transfers Out - - - - - - - - - Total Services & Charges 638 29,151 69,701 80,603 8,630 2,502 11,132 69,471 86% Capital - - - - - - - - - Total Expenditures 17,368 357,600 438,333 453,453 32,301 6,720 39,021 414,432 91% Revenue Intergov./ Grants - 117,240 177,238 177,238 - - 177,238 100% Other Income - - - - - - - - Interfund Transfers In - 135,000 70,000 70,000 - - 70,000 100% Total Revenue - 252,240 247,238 247,238 - - 247,238 100% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps members. This is a division of the Department of Public Works and works directly with the Office of Sustainability. Goals: - Empower homeowners to understand bills and manage energy and water use. - Assess homes for energy or water savings and safety or health hazards. - Install basic efficiency and weatherization measures. - Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues. - Hold public workshops and education events. This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and transfers in from City departments that benefit from the AmeriCorps program. The AmeriCorps grant amount requested will increase annually due to increases in allowable costs. In addition, this program is expected to slowly grow to house more AmeriCorps members and serve additional households - increasing the per-member and per-household costs but not impacting overhead or staffing costs. Grant reimbursements are expected to grow at the same rate as expenditures. AmeriCorps members are not employees of the City. Program start-up costs will continue into the first part of 2020 but from 2021 and on, office supply and small tool expenditures will level out. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. 46 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Police Department Fund/Dept/Div Number 101-0801 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 17,703,733 17,218,225 17,208,074 17,208,074 1,192,041 - 1,192,041 16,016,033 93% Fringe Benefits 6,365,856 5,275,228 5,737,594 5,737,594 422,725 - 422,725 5,314,869 93% Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 1,614,766 - 1,614,766 21,330,902 93% Supplies 715,253 905,823 1,274,943 1,325,893 41,306 87,788 129,094 1,196,799 90% Services & Charges Professional Services 434,585 657,704 575,000 578,586 14,626 10,190 24,816 553,770 96% Printing & Advertising - - 24,721 24,721 - - - 24,721 100% Utilities 183,917 185,066 174,408 174,408 5,068 4,674 9,742 164,666 94% Education & Training 4,785 350 - - - - - - - Travel 1,433 1,339 - - - - - - - Repairs & Maintenance 339,174 906,259 1,042,027 1,063,738 71,265 32,176 103,442 960,296 90% Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 304,285 - 304,285 3,347,146 92% Debt Service Principal 141,435 137,083 139,178 139,178 69,325 - 69,325 69,853 50% Interest & Fees 8,406 5,837 3,742 3,742 2,135 - 2,135 1,607 43% Grants & Subsidies 15,916 3,026 57,000 57,000 54 - 54 56,946 100% Other Services & Charges 270,597 252,842 337,158 338,256 23,033 97,454 120,488 217,768 64% Interfund Transfers Out - - - - - - - - - Total Services & Charges 4,455,495 6,482,779 6,004,665 6,031,060 489,792 144,494 634,286 5,396,773 89% Capital - 102,885 - - - - - - - Total Expenditures 29,240,338 29,984,939 30,225,276 30,302,621 2,145,864 232,282 2,378,145 27,924,474 92% Revenue Charges for Services 173,375 502,127 394,500 394,500 4,533 4,533 389,967 99% Other Income 116,057 111,229 66,450 66,450 228 228 66,223 100% Interfund Transfers In - - - - - - - - Total Revenue 289,432 613,356 460,950 460,950 4,760 4,760 456,190 99% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: MISSION: The South Bend Police Department works to safeguard the lives and property of the people we serve, to reduce the incidence and fear of crime, and to resolve problems among residents. The Department, in partnership with our community, strives to protect the life, property, and the personal liberties of all individuals. We believe that the overall quality of life for all residents will improve through the deterrence of criminal activity and an understanding of the diversity of cultures within this community. We also work to build and sustain community-police relationships to advance a culture of trust and inclusion. VISION: To constantly strive for excellence in the quality of police service to help ensure a safe community for everyone. This department is funded by property tax revenue collected in the General Fund. The department also receives reimbursement for officers working at various events and other units. Charges for Services includes $320,000 for the School Resource Officer (SRO) program, $60,000 from the ATF, $7,000 from the DEA, and $7,500 for firearms training of the University of Notre Dame police officers. 2020 Changes to Budgeted Personnel +3 Sworn Officers – two in the General Fund (#101) and one in the Public Safety LOIT Fund (#249) –2 Records Clerk Positions – eliminate third shift of Records Division and close overnight, dedicated phone with direct line to 911 center will be available for emergencies Transfer 7 Positions from Police Dept to new Crime Lab Division in the General Fund (#101) – separating the budget from the rest of the department, plan to start offering services to other governmental agencies for a fee Supplies • Taser purchases - $110,000 per year until 2023 Services & Charges • ShotSpotter - Contract increased by $200,000 from 2019 to 2020. ShotSpotter is an advanced system of sensors, algorithms and artificial intelligence to detect, locate and alert police to gunfire. • Debt Service - Several police car leases funded by the General Fund will be fully paid off in 2021. • Grants & Subsidies - increase for the expansion of the Police Athletic League (PAL) Program. 47 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Police Crime Lab Fund/Dept/Div Number 101-0804 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - 424,616 424,616 29,239 - 29,239 395,377 93% Fringe Benefits - - 160,375 160,375 11,330 - 11,330 149,045 93% Total Personnel - - 584,991 584,991 40,569 - 40,569 544,422 93% Supplies - - 17,000 17,000 835 750 1,585 15,415 91% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - 25,416 25,416 - - - 25,416 100% Interest & Fees - - 3,861 3,861 - - - 3,861 100% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 29,277 29,277 - - - 29,277 100% Capital - - - - - - - - - Total Expenditures - - 631,268 631,268 41,404 750 42,154 589,114 93% Revenue Charges for Services - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division was created to track expenditures related to South Bend Police Department Crime Lab.ommunity programs for significant repair or health/safety issues. Crime Lab services offered include: serial number restoration, tool matching, fracture matching, tires and footwear, video analysis, trace evidence examination, distance proximity determination, expert testimony, facial recognition. The Crime Lab plans to offer services to other agencies for a charge. Currently, the Lab provides these services free of charge. Revenue estimates will be set after the demand for services and billable charges are determined. Personnel & Supplies In 2020, seven (7) existing positions will be transferred from the Police Dept to this new division along with the lab's budget for operating supplies. Separating the Crime Lab's budget from the rest of the Police Department will allow the Department to better track expenditures directly related to the Crime Lab. Lab Information Management System (LIMS) In order to manage the workflow and be able to bill other agencies, the City needs to purchase a Lab Information Management System (LIMS) software solution. LIMS tracks the chain of custody of evidence, test results, and other lab information. The 2020 budget includes an estimate for debt service payments for a capital lease to purchase a LIMS. However, after the passage of the budget, the City was informed that it was awarded a grant to purchase a LIMS and a new lab microscope. The new microscope will be for firearm and tool mark examination, replacing a 13+ year-old microscope. The budget for debt service payments will not be needed. 48 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Fire Department Fund/Dept/Div Number 101-0901 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 13,090,460 12,884,584 16,336,954 16,336,954 1,322,755 - 1,322,755 15,014,199 92% Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 431,331 - 431,331 5,126,009 92% Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 1,754,086 - 1,754,086 20,140,208 92% Supplies 405,751 585,336 570,437 611,000 53,035 86,624 139,659 471,341 77% Services & Charges Professional Services 163,002 294,517 224,000 229,940 3,020 71,896 74,916 155,024 67% Printing & Advertising 132 - 22,214 22,214 - 3,000 3,000 19,214 86% Utilities 275,135 287,600 284,666 284,666 30,841 17,136 47,977 236,689 83% Education & Training 76,396 51,604 93,000 93,000 - 1,900 1,900 91,100 98% Travel 38,825 38,139 20,500 20,500 189 - 189 20,311 99% Repairs & Maintenance 911,197 1,042,780 807,000 845,171 90,901 69,265 160,166 685,005 81% Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 157,535 - 157,535 1,732,995 92% Other Services & Charges 12,470 5,702 38,500 38,500 2,402 16,783 19,185 19,315 50% Interfund Transfers Out - 608,052 - - - - - - - Total Services & Charges 2,976,134 4,308,172 3,380,410 3,424,521 284,887 179,981 464,868 2,959,653 86% Capital - - - - - - - - - Total Expenditures 21,516,603 21,716,141 25,839,504 25,929,815 2,092,008 266,604 2,358,612 23,571,202 91% Revenue Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 100% Licenses & Permits - - 24,000 24,000 1,455 1,455 22,545 94% Charges for Services - 3,007 4,500 4,500 30 30 4,470 99% Fines, Forfeitures, and Fees - - 1,000 1,000 - - 1,000 100% Donations - 345 - - - - - - Other Income 7,213 8,849 1,000 1,000 - - 1,000 100% Interfund Transfers In - - 1,771,992 1,771,992 - - 1,771,992 100% Total Revenue 7,213 314,685 1,869,978 1,869,978 1,485 1,485 1,868,493 100% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property through education, response, and dynamic outreach. The objective of the South Bend Fire Department is to provide rapid and efficient response to emergency medical incidents, fires, hazardous materials incidents, and complex rescue situations in order to safeguard the life and property of our citizens. This requires planning and development of response capabilities to ensure that future needs and the efficiency of operations are addressed. Public education and prevention services are provided to ensure citizen safety before an incident occurs. This is the safest and most cost- effective method for providing public safety. The South Bend Fire Department endeavors to give the best emergency medical care available backed by evidence-based medical practices which give citizens the best chance for positive outcomes and continued quality of life. Providing the members of the South Bend Fire Department with the latest and best available equipment and training to perform their duties gives them the tools to effect the best possible outcomes when emergencies occur. The South Bend Fire Department is dedicated to providing expert-level service with an all-hazards approach to public safety. This department is funded by property tax revenue collected in the General Fund. This department also collects fire building plan review fees. 2020 is the third year of a 4-year collective bargaining agreement - the negotiated 2% increase in wages from 2019 to 2020 is reflected. The South Bend Fire Department conducts recruit academies when its staffing becomes insufficient, generally after the 6th opening. The academy is approximately 21 weeks long - therefore, the department budgets 6 civilian recruit positions for 21 weeks. - Memorial Hospital is no longer contracting with the Fire Department to provide neonatal transportation. The changes in revenue and expenditures are reflected in the budget. The program was supported by approximately 3 positions. The Fire Department proposes to eliminate two of those positions through attrition and transfer one to expand the Community Paramedic Program. - The Community Paramedic Program was established to interact with repeat users of the EMS system to assess their needs prior to them calling 911 and taking a trip to the emergency room. This program proved to be very successful and an additional position will be added in 2020 to expand the program and work with even more citizens to prevent unnecessary calls and trips to the emergency room. - In 2020, the Fire Department is moving all firefighters (47) assigned to Emergency Medical Services to the General Fund. This includes wages & benefits, supplies, and services previously accounted for in the EMS Operating Fund (#288). Keeping firefighter EMS personnel in a separate budget is impractical due to frequently changing assignments. EMS expenditures related to billing will be accounted for in separate division in the General Fund. - Fire Department capital needs are budgeted in the Fire Department Capital Fund (#287). 49 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Fire Training Center Fund/Dept/Div Number 101-0909 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - 323,500 323,500 - 1,206 1,206 322,294 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - 33,000 33,000 930 - 930 32,070 97% Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - 110,000 110,000 559 1,031 1,589 108,411 99% Interfund Allocations - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 143,000 143,000 1,489 1,031 2,519 140,481 98% Capital - - - - - - - - - Total Expenditures - - 466,500 466,500 1,489 2,236 3,725 462,775 99% Revenue Charges for Services - - 50,000 50,000 - - 50,000 100% Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - 50,000 50,000 - - 50,000 100% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Training Center hosts the recruit academy, as well as other classes to the South Bend Fire Departments as well as other agencies, and is utilized for specialized training. This department is funded by property tax revenue collected in the General Fund and by charges to outside fire departments for their use of the Luther J Taylor Sr. Fire Training Center. Recruitment Academy and other classes are offered to other agencies for a fee. Expenditures are directly related to running the Center and include utilities and maintenance of the facility. Supplies and services needed for classes and equipment for recruits is also accounted for in the Fire Training Center budget. During 2019 and 2020, capital improvements will be made to the training center through the use of bond proceeds. Capital expenditures related to the fire training center upgrade can be seen in the Fire Station #9 Bond Capital Fund (#451). 50 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Emergency Medical Services Fund/Dept/Div Number 101-0902 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - - 138,605 138,605 7,963 - 7,963 130,642 94% Fringe Benefits - - 73,548 73,548 4,806 - 4,806 68,742 93% Total Personnel - - 212,153 212,153 12,769 - 12,769 199,384 94% Supplies - - 65,496 65,496 14,358 67,102 81,460 (15,964) -24% Services & Charges Professional Services - - 80,610 80,610 - - - 80,610 100% Printing & Advertising - - 12,200 12,200 - - - 12,200 100% Utilities - - - - - - - - - Education & Training - - 4,000 4,000 705 - 705 3,295 82% Travel - - - - - - - - - Repairs & Maintenance - - 133,600 133,600 2,640 - 2,640 130,960 98% Interfund Allocations - - 10,159 10,159 842 - 842 9,317 92% Other Services & Charges - - 20,000 20,000 4,292 480 4,773 15,227 76% Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 260,569 260,569 8,480 480 8,960 251,609 97% Capital - - - - - - - - - Total Expenditures - - 538,218 538,218 35,607 67,583 103,190 435,029 81% Revenue Charges for Services - - 3,593,000 3,593,000 258,865 258,865 3,334,135 93% Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - 3,593,000 3,593,000 258,865 258,865 3,334,135 93% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Emergency Medical Services is a division of the Fire Department. Revenues and expenditures related to EMS billing are tracked in this budget. The Fire Department recovers significant portion of the cost of EMS services through insurance and patient payments. Prior to 2020, the EMS operations were tracked in the EMS Operating Fund (#288). Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities will be moved to the General Fund. Moving EMS revenue and expenditures into the General Fund will simplify accounting. This budget covers the cost of four EMS billing personnel (wages & benefits); office supplies, postage, and collection fees for EMS billing; various EMS supplies; and preventative maintenance and repairs to EMS equipment. Ideally, the cost of firefighters assigned to EMS activities would be tracked here as well; but due to frequent changes in assignments, it has proven impractical. Instead, the Fire Department will estimate EMS personnel costs by number of positions assigned, rather than specific firefighters. 51 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Morris Performing Arts Center Fund/Dept/Div Number 101-0404 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 363,209 381,917 505,675 505,675 34,660 - 34,660 471,015 93% Fringe Benefits 187,894 147,033 210,020 210,580 15,701 560 16,261 194,319 92% Total Personnel 551,102 528,950 715,695 716,255 50,361 560 50,921 665,334 93% Supplies 20,327 20,954 26,886 39,050 10,435 13,054 23,488 15,562 40% Services & Charges Professional Services - 2,160 10,200 18,190 - 7,990 7,990 10,200 56% Printing & Advertising 25,151 43,730 46,694 55,113 2,003 24,142 26,145 28,968 53% Utilities 120,748 128,031 136,268 136,268 9,913 - 9,913 126,355 93% Education & Training 3,025 2,938 4,500 4,500 - - - 4,500 100% Travel 3,786 4,709 11,000 13,743 1,157 1,586 2,743 11,000 80% Repairs & Maintenance 36,683 85,650 107,000 114,691 - 8,691 8,691 106,000 92% Interfund Allocations 179,604 240,405 210,875 210,875 17,561 - 17,561 193,314 92% Other Services & Charges 9,062 10,358 19,455 19,455 2,619 2,298 4,918 14,537 75% Interfund Transfers Out - - - - - - - - - Total Services & Charges 378,059 517,981 545,992 572,835 33,253 44,708 77,961 494,874 86% Capital - 22,230 - - - - - - - Total Expenditures 949,488 1,090,114 1,288,573 1,328,140 94,049 58,322 152,370 1,175,770 89% Revenue Charges for Services 1,131,903 1,220,096 1,139,000 1,139,000 60,429 60,429 1,078,571 95% Other Income 50,540 46,536 50,000 50,000 1,649 1,649 48,351 97% Interfund Transfers In - - - - - - - - Total Revenue 1,182,443 1,266,632 1,189,000 1,189,000 62,078 62,078 1,126,922 95% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division 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. The Morris Performing Arts Center is a division under the Department of Venues, Parks & Arts. This division is funded by charges for services including facility rental, concessions, ticket handling fees, and more. If the charges for services don't cover the annual expenditures, the remainder is subsidized by property tax revenue. Highly popular Broadway shows, such as Wicked and Phantom of the Opera, have increased profits over the last few years. 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). In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. The General Manager-Venues position will continue to be paid out of the Century Center Operations Fund (#670) and allocated back to the Morris at 50% (cost of wages & benefits). This expense is part of Other Interfund Allocations. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. Maintenance and utilities continue to increase. 52 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Division Name Palais Royale Ballroom Fund/Dept/Div Number 101-0405 Fund Type General Fund Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 121,692 88,606 79,967 79,967 4,915 - 4,915 75,052 94% Fringe Benefits 82,636 49,675 39,482 39,482 4,014 - 4,014 35,468 90% Total Personnel 204,328 138,282 119,449 119,449 8,929 - 8,929 110,520 93% Supplies 13,006 5,181 13,322 13,792 470 5,817 6,287 7,505 54% Services & Charges Professional Services - - - - - - - - - Printing & Advertising 25,686 21,346 22,349 23,657 1,193 2,300 3,493 20,164 85% Utilities 81,902 88,730 82,582 82,582 8,480 - 8,480 74,102 90% Education & Training - - 510 510 - - - 510 100% Travel - - 2,040 2,040 - - - 2,040 100% Repairs & Maintenance 31,028 54,179 82,000 89,054 386 7,004 7,390 81,664 92% Interfund Allocations 29,690 48,511 43,637 43,637 3,641 - 3,641 39,996 92% Other Services & Charges 3,233 2,181 10,761 10,761 - 3,365 3,365 7,396 69% Interfund Transfers Out - - - - - - - - - Total Services & Charges 171,539 214,947 243,879 252,241 13,700 12,669 26,369 225,872 90% Capital 15,000 - 15,300 15,300 - - - 15,300 100% Total Expenditures 403,873 358,410 391,950 400,782 23,098 18,486 41,584 359,197 90% Revenue Charges for Services 236,085 197,585 229,572 229,572 22,065 22,065 207,507 90% Other Income 22,540 18,694 20,000 20,000 2,885 2,885 17,115 86% Interfund Transfers In - - - - - - - - Total Revenue 258,625 216,280 249,572 249,572 24,950 24,950 224,622 90% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division 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. The Palais Royale is a division under the Department of Venues, Parks & Arts. This division is funded by property tax revenue collected in the General Fund and from charges for services including concessions. In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. 53 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Parks & Recreation Fund Number 201 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 9,591,899 10,048,047 9,340,797 9,340,797 - - 9,340,797 100% Intergov./ Shared Revenues 842,315 890,592 845,000 845,000 - - 845,000 100% Intergov./ Grants 746,101 3,635,801 - - - - - - Charges for Services 1,715,313 2,583,508 3,036,794 3,036,794 282,751 282,751 2,754,043 91% Interest Earnings 82,586 126,119 87,861 87,861 (12,278) (12,278) 100,139 114% Donations 81,500 1,714,670 1,215,000 1,215,000 515,750 515,750 699,250 58% Other Income 337,727 329,248 82,500 82,500 35,805 35,805 46,695 57% Interfund Transfers In 2,345,846 410,867 800,000 800,000 66,663 66,663 733,337 92% Total Revenue 15,743,288 19,738,852 15,407,952 15,407,952 888,691 888,691 14,519,261 94% Expenditures by Division Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 120,427 6,514 126,941 1,387,607 92% Parks Maintenance 6,304,034 9,873,523 6,685,118 6,883,332 654,714 250,735 905,449 5,977,883 87% Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 65,738 108,560 174,298 1,377,575 89% Recreation 1,911,046 3,034,640 3,146,517 3,185,143 268,100 110,299 378,399 2,806,744 88% Potawatomi Zoo 712,660 700,000 700,000 700,000 350,000 - 350,000 350,000 50% Potawatomi Greenhouse 43,692 43,251 45,104 45,104 19,814 - 19,814 25,290 56% Marketing & Events 803,874 965,503 1,266,763 1,277,387 63,031 33,791 96,822 1,180,565 92% Regional Cities Grant 1,196,285 3,207,472 - 368,120 27,045 341,075 368,120 - 0% Pokagon Band Donation - 2,225,000 - - - - - - - Leighton Foundation Grant - 1,000,000 500,000 500,000 465,102 34,898 500,000 - 0% Total Expenditures 13,647,003 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Expenditures by Type Personnel Salaries & Wages 5,399,492 5,970,871 6,247,884 6,247,884 456,087 - 456,087 5,791,797 93% Fringe Benefits 2,271,216 1,850,776 2,217,404 2,217,832 185,914 1,046 186,960 2,030,872 92% Total Personnel 7,670,708 7,821,647 8,465,288 8,465,716 642,001 1,046 643,047 7,822,669 92% Supplies 998,555 1,291,583 1,514,963 1,573,600 60,712 310,062 370,773 1,202,827 76% Services & Charges Professional Services 423,466 443,489 135,909 402,171 31,170 238,967 270,137 132,034 33% Printing & Advertising 37,141 112,043 261,929 267,208 5,349 24,553 29,903 237,305 89% Utilities 651,921 764,164 674,112 674,131 67,947 19 67,966 606,165 90% Education & Training 10,086 23,428 34,500 36,199 1,715 1,699 3,414 32,785 91% Travel 12,131 17,974 28,500 28,500 - - - 28,500 100% Repairs & Maintenance 415,648 689,481 401,510 446,602 39,872 53,955 93,827 352,775 79% Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 118,424 - 118,424 1,302,796 92% Debt Service Principal 359,864 456,436 516,346 516,346 61,781 37,833 99,614 416,732 81% Interest & Fees 24,972 43,303 50,033 50,033 10,614 10,167 20,782 29,251 58% Grants & Subsidies 691,626 715,000 715,000 715,000 365,000 - 365,000 350,000 49% Other Services & Charges 443,831 1,178,849 688,642 705,780 43,391 70,563 113,955 591,825 84% Total Services & Charges 4,135,158 6,116,428 4,927,701 5,263,190 745,264 437,758 1,183,022 4,080,168 78% Capital 842,582 9,164,819 500,000 723,001 585,995 137,005 723,001 - 0% Total Expenditures 13,647,003 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Net Surplus / (Deficit) 2,096,285 (4,655,625) - (617,555) (1,145,281) (2,031,152) Beginning Cash Balance 6,210,755 8,298,306 3,641,124 Cash Adjustments (8,735) (1,556) - Ending Cash Balance 8,298,306 3,641,124 3,023,569 2,513,952 Cash Reserves Target 3,411,751 6,098,619 4,006,377 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 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 operational divisions within the department: Administration, Maintenance, Golf, Recreation, and Experience/Marketing. There are three capital/special project divisions: Regional Cities Grant, Pokagon Band Donation, and Leighton Foundation Grant. This fund's main source of revenue is property taxes. This fund also receives auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Additional revenue is derived from charges for services such as pavilion rental, golf course fees, concessions, and fees for camps, leagues, fitness centers, and special events. In 2019, this fund received a donation of $450,000 from the Pokagon Band. It will be received annually through 2023. The Regional Cities Grant of $5 million dollars is expected to be completed in 2019. In 2019, VPA received $1,000,000 from the Leighton Foundation. Interfund transfers from the EDIT Fund (#408) help subsidize the Parks operations. Revenue will decrease in 2020 due to the completion of the $5 million Regional Cities Grant in 2019, decrease in Donations and the decrease in estimated Property Tax receipts due to circuit breaker property tax reform. Capital Projects - In 2019, capital expenditures reflect the use of the Regional Cities, Leighton Foundation, and Pokagon Band funds for the Howard Park renovation project. In 2020, the decrease in capital expenditures reflects the substantial completion of the Howard Park renovation project and the use of the noted grants and donations. Two new positions will be added in 2020: additional Manager-Park Grounds and Youth Engagement Coordinator (this position will oversee the Youth Employment Program and its expansion). Accounting Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued and the activity formerly appearing in them is represented in the Parks & Recreation Fund (#201). This will allow for better reporting and more efficient use of funds. Cash Reserves Target 25% of Annual expenditures 54 City of South Bend, Indiana Monthly Financial Report January 31, 2020 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 9,591,899 10,048,047 9,340,797 9,340,797 - - 9,340,797 100% Intergov./ Shared Revenues 842,315 890,592 845,000 845,000 - - 845,000 100% Intergov./ Grants 746,101 3,635,801 - - - - - - Charges for Services 2,692,400 2,583,508 3,036,794 3,036,794 282,751 282,751 2,754,043 91% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 99,300 126,119 87,861 87,861 (12,278) (12,278) 100,139 114% Donations 111,123 1,714,670 1,215,000 1,215,000 515,750 515,750 699,250 58% Other Income 343,567 329,248 82,500 82,500 35,805 35,805 46,695 57% Interfund Transfers In 2,345,846 410,867 800,000 800,000 66,663 66,663 733,337 92% Total Revenue 16,772,552 19,738,852 15,407,952 15,407,952 888,691 888,691 14,519,261 94% Expenditures by Fund Parks & Recreation Fund (#201)13,647,003 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Recreation Nonreverting Fund (#203) 1,780,445 - - - - - - - - Parks Capital Fund (#405)210,170 - - - - - - - - Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Expenditures by Division Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 120,427 6,514 126,941 1,387,607 92% Parks Maintenance 6,509,835 9,873,523 6,685,118 6,883,332 654,714 250,735 905,449 5,977,883 87% Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 65,738 108,560 174,298 1,377,575 89% Recreation 3,546,782 3,034,640 3,146,517 3,185,143 268,100 110,299 378,399 2,806,744 88% Potawatomi Zoo 712,660 700,000 700,000 700,000 350,000 - 350,000 350,000 50% Potawatomi Greenhouse 43,692 43,251 45,104 45,104 19,814 - 19,814 25,290 56% Marketing & Events 948,583 965,503 1,266,763 1,277,387 63,031 33,791 96,822 1,180,565 92% Regional Cities Grant 1,196,285 3,207,472 - 368,120 27,045 341,075 368,120 - 0% Pokagon Band Donation - 2,225,000 - - - - - - - Leighton Foundation Grant - 1,000,000 500,000 500,000 465,102 34,898 500,000 - 0% Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Expenditures by Type Personnel Salaries & Wages 5,703,819 5,970,871 6,247,884 6,247,884 456,087 - 456,087 5,791,797 93% Fringe Benefits 2,297,296 1,850,776 2,217,404 2,217,832 185,914 1,046 186,960 2,030,872 92% Total Personnel 8,001,115 7,821,647 8,465,288 8,465,716 642,001 1,046 643,047 7,822,669 92% Supplies 1,157,208 1,291,583 1,514,963 1,573,600 60,712 310,062 370,773 1,202,827 76% Services & Charges Professional Services 553,857 443,489 135,909 402,171 31,170 238,967 270,137 132,034 33% Printing & Advertising 100,791 112,043 261,929 267,208 5,349 24,553 29,903 237,305 89% Utilities 651,921 764,164 674,112 674,131 67,947 19 67,966 606,165 90% Education & Training 16,940 23,428 34,500 36,199 1,715 1,699 3,414 32,785 91% Travel 21,485 17,974 28,500 28,500 - - - 28,500 100% Repairs & Maintenance 431,450 689,481 401,510 446,602 39,872 53,955 93,827 352,775 79% Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 118,424 - 118,424 1,302,796 92% Debt Service Principal 359,864 456,436 516,346 516,346 61,781 37,833 99,614 416,732 81% Interest & Fees 24,972 43,303 50,033 50,033 10,614 10,167 20,782 29,251 58% Grants & Subsidies 691,626 715,000 715,000 715,000 365,000 - 365,000 350,000 49% Interfund Transfers Out 925,652 - - - - - - - - Other Services & Charges 642,039 1,178,849 688,642 705,780 43,391 70,563 113,955 591,825 84% Total Services & Charges 5,595,215 6,116,428 4,927,701 5,263,190 745,264 437,758 1,183,022 4,080,168 78% Capital 884,080 9,164,819 500,000 723,001 585,995 137,005 723,001 - 0% Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 2,033,972 885,871 2,919,843 13,105,664 82% Net Surplus / (Deficit)1,134,934 (4,655,625) - (617,555) (1,145,281) (2,031,152) Explanation of Significant Changes: Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405 Accounting Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued and the activity formerly appearing in them is represented in the Parks & Recreation Fund (#201). This will allow for better reporting and more efficient use of funds. 55 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Morris PAC / Palais Royale Marketing Fund Number 273 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 17,373 21,618 15,000 15,000 500 500 14,500 97% Interest Earnings 1,025 1,506 566 566 (179) (179) 745 132% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 18,398 23,124 15,566 15,566 321 321 15,245 98% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising 16,083 7,720 20,000 30,816 - 10,816 10,816 20,000 65% Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 16,083 7,720 20,000 30,816 - 10,816 10,816 20,000 65% Capital - - - - - - - - - Total Expenditures 16,083 7,720 20,000 30,816 - 10,816 10,816 20,000 65% Net Surplus / (Deficit)2,315 15,404 (4,434) (15,250) 321 (10,495) Beginning Cash Balance 55,239 57,485 72,873 Cash Adjustments (69) (16) - Ending Cash Balance 57,485 72,873 57,623 73,491 Cash Reserves Target 4,021 1,930 7,704 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. Cash Reserves Target 25% of Annual expenditures 56 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Morris PAC Self-Promotion Fund Number 274 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 100,932 82,464 105,000 105,000 10,572 10,572 94,428 90% Interest Earnings 786 3,175 1,794 1,794 (456) (456) 2,250 125% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 101,718 85,639 106,794 106,794 10,116 10,116 96,678 91% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - 956 80,000 80,000 - - - 80,000 100% Printing & Advertising - - 35,000 35,000 - - - 35,000 100% Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - 956 115,000 115,000 - - - 115,000 100% Capital - - - - - - - - - Total Expenditures - 956 115,000 115,000 - - - 115,000 100% Net Surplus / (Deficit)101,718 84,683 (8,206) (8,206) 10,116 10,116 Beginning Cash Balance - 101,746 186,401 Cash Adjustments 28 (28) - Ending Cash Balance 101,746 186,401 178,195 197,275 Cash Reserves Target - 239 28,750 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. Cash Reserves Target 25% of Annual expenditures 57 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2017 Parks Bond Debt Service Fund Number 312 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 703,118 1,166,972 1,111,962 1,111,962 - - 1,111,962 100% Intergov./ Shared Revenues 37,107 74,210 42,232 42,232 - - 42,232 100% Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 722 565 2,637 2,637 (847) (847) 3,484 132% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 740,947 1,241,747 1,156,831 1,156,831 (847) (847) 1,157,678 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal 350,000 770,000 785,000 785,000 380,000 - 380,000 405,000 52% Interest & Fees 243,304 411,140 387,968 387,968 196,833 - 196,833 191,136 49% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 593,304 1,181,140 1,172,968 1,172,968 576,833 - 576,833 596,136 51% Capital - - - - - - - - - Total Expenditures 593,304 1,181,140 1,172,968 1,172,968 576,833 - 576,833 596,136 51% Net Surplus / (Deficit) 147,643 60,607 (16,137) (16,137) (577,680) (577,680) Beginning Cash Balance - 147,684 208,251 Cash Adjustments 41 (41) - Ending Cash Balance 147,684 208,251 192,114 (368,582) Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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 the 2017 Parks Bond Capital Fund (#471) to 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). This fund also receives a small portion of auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Debt service payments are due on January 15 and July 15. The first debt service payment was 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. Capital expenditures related to this bond are tracked in the 2017 Parks Bond Capital Fund (#471). Cash Reserves Target No reserve requirement 58 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Coveleski Stadium Capital Fund Number 401 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 29,082 23,125 30,000 30,000 - - 30,000 100% Interest Earnings 1,054 718 162 162 (58) (58) 220 136% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 30,136 23,842 30,162 30,162 (58) (58) 30,220 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 1,249 38,513 30,000 30,000 - - - 30,000 100% Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 1,249 38,513 30,000 30,000 - - - 30,000 100% Capital 10,000 32,955 - - - - - - - Total Expenditures 11,249 71,468 30,000 30,000 - - - 30,000 100% Net Surplus / (Deficit)18,887 (47,625) 162 162 (58) (58) Beginning Cash Balance 54,612 73,435 25,789 Cash Adjustments (64) (20) - Ending Cash Balance 73,435 25,789 25,951 25,836 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend. Revenues are in the form of compensation received by the City based on stadium attendance. Planned expenditures are for painting, landscaping, and mechanical upgrades. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 59 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Morris Performing Arts Center Capital Fund Number 416 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 101,251 82,464 105,000 105,000 10,572 10,572 94,428 90% Interest Earnings 7,145 9,243 3,354 3,354 (1,011) (1,011) 4,365 130% Donations - - - - - - - - Other Income - 575 - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 108,396 92,282 108,354 108,354 9,561 9,561 98,793 91% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 6,690 14,469 40,000 40,000 - - - 40,000 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 63,882 21,435 55,000 146,759 81,282 11,163 92,445 54,314 37% Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 63,882 21,435 55,000 146,759 81,282 11,163 92,445 54,314 37% Capital 74,492 14,149 40,000 40,000 - - - 40,000 100% Total Expenditures 145,063 50,052 135,000 226,759 81,282 11,163 92,445 134,314 59% Net Surplus / (Deficit) (36,667) 42,229 (26,646) (118,405) (71,721) (82,884) Beginning Cash Balance 416,215 379,010 421,135 Cash Adjustments (537) (105) - Ending Cash Balance 379,010 421,135 302,730 351,128 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. The Morris Performing Arts Center was re-opened in 2000 - Many of the assets throughout the building are coming to an end of their useful life and need replacement. The theatrical equipment is outdated and needs to be upgraded to meet the requirements of the performances / acts renting the facility. The Morris is getting ready to celebrate its 100 year anniversary in 2022 and is planning for major renovations. Funds will be raised, deposited, and expensed through the VPA Parks Foundation. - Fire panel upgrade (current one is not compliant with new safety codes) - $20,000 - Security access control upgrade (system failure and antiquated equipment) - $20,000 - Rigging (batten fixes, rail fixes) - $25,000 - Soft goods (legs and borders need to be replaced - the existing ones are dry rotted) - $25,000 - Electrical cord upgrades - $5,000 - Miscellaneous and unexpected supplies, tools / equipment and services - $40,000 Cash Reserves Target No reserve requirement 60 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Palais Royale Historic Preservation Fund Number 450 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 17,661 14,425 15,000 15,000 1,835 1,835 13,165 88% Interest Earnings 2,107 2,523 229 229 (255) (255) 484 211% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 19,768 16,948 15,229 15,229 1,580 1,580 13,649 90% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - 38,779 35,000 69,160 34,160 - 34,160 35,000 51% Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - 38,779 35,000 69,160 34,160 - 34,160 35,000 51% Capital - - - - - - - - - Total Expenditures - 38,779 35,000 69,160 34,160 - 34,160 35,000 51% Net Surplus / (Deficit)19,768 (21,831) (19,771) (53,931) (32,580) (32,580) Beginning Cash Balance 109,771 129,405 107,539 Cash Adjustments (133) (36) - Ending Cash Balance 129,405 107,539 53,608 75,396 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the funding and expenditures for capital projects that preserve the historic character of the multimillion dollar Palais Royale Ballroom. There are no operational related expenditures, such as personnel. This fund receives a percent of catering and facility rental revenue received from functions held at the Palais (excluding not-for-profits). This fund also receives revenue from interest earned on the fund's cash balance. Repairs/improvements needed: - Wall repairs (interior and exterior), including painting, light fixtures, etc. Cash Reserves Target No reserve requirement 61 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2018 Zoo Bond Capital Fund Number 453 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings - 22,489 - 12,652 94 94 12,558 99% Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - 22,489 - 12,652 94 94 12,558 99% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - 3,166,419 - 133,581 - - - 133,581 100% Total Expenditures - 3,166,419 - 133,581 - - - 133,581 100% Net Surplus / (Deficit)- (3,143,930) - (120,929) 94 94 Beginning Cash Balance - 3,264,859 120,929 Cash Adjustments 3,264,859 - - Ending Cash Balance 3,264,859 120,929 0 121,023 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to track the expenditures of the proceeds from the Economic Development Revenue Bonds, Series 2018. The bonds were issued to fund renovations at the Potawatomi Zoo. Debt service principal and interest to the bondholders will be repaid by the Economic Development Income Tax (EDIT) Fund (#408) over 15 years, final payment due 2/1/34. The par amount of the bonds was $3,440,000 with a premium of $346,189. The bonds were closed on November 1, 2018 with a net interest rate of 3.78%. The net proceeds after bond issuance costs were $3,702,814. The cash adjustment in 2018 reflects the balance held by the escrow agent at the end of 2018 ($3,702,814 bonds proceeds + $1,999.13 interest earnings – $439,954.75 capital project expenditures). This bond was issued to finance the costs of the construction, expansion, renovation, equipping, furnishing and improving the Potawatomi Zoo, located at 500 Greenlawn Avenue. The capital project includes the construction, equipping and furnishing of a new, modern visitor-centric front entrance building that will include a gift shop, universally accessible gathering plaza, public restrooms and a separate, more secure entrance for field trips and group visits and that will double the Zoo’s education space, allowing for more classes, camps and educational experiences. Also included is completion of various deferred maintenance improvements throughout the Zoo which will enhance the safety of visitors to the Zoo, staff and animals and necessary to maintain the Zoo’s accreditation, including, without limitation, repair, replacement, renovation or enhancement of guest pathways and parking lots, animal holding and exhibit areas, HVAC improvements, roofs, patron fencing, animal containment fencing and exhibitory, and electrical work throughout the Zoo. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 62 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2017 Parks Bond Capital Fund Number 471 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 186,252 260,532 - - (21,391) (21,391) 21,391 - Donations - - - - - - - - Other Income - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 186,252 260,532 - - (21,391) (21,391) 21,391 - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 147,642 15,000 - 6,464 - 6,464 6,464 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 147,642 15,000 - 6,464 - 6,464 6,464 - 0% Capital 955,451 4,176,107 - 8,563,296 108,860 1,349,103 1,457,963 7,105,333 83% Total Expenditures 1,103,093 4,191,107 - 8,569,760 108,860 1,355,567 1,464,427 7,105,333 83% Net Surplus / (Deficit) (916,841) (3,930,575) - (8,569,760) (130,251) (1,485,818) Beginning Cash Balance 13,888,958 12,975,703 9,041,542 Cash Adjustments 3,586 (3,586) - Ending Cash Balance 12,975,703 9,041,542 471,782 8,948,084 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established per the bond agreement in order to track the capital expenditures of the 2017 Parks Bond proceeds. In 2017, 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. Debt service payments are tracked in the 2017 Parks Bond Debt Service Fund (#312). 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. These are the various projects: Series A - Howard Park riverfront promenade, storm water habitat area | Series B - St. Louis Street parking and street upgrades (Howard Park) | Series C - Riverfront trail upgrades - Colfax to Seitz Park | Series D - Riverfront trail upgrades - Howard Park to Farmer's Market | Series E - Riverfront trail upgrades - Miami to Twyckenham | Series F - Riverfront trail upgrades - Seitz Park to Howard Park, Seitz Park parking | Series G - Seitz Park - AM General parking and plaza area, East Race promenade and bridge | Series H - Pinhook Park pavilion upgrade, reconnect river flow to lagoon, playground and site improvements | Series I - Other Park Improvements - Park security, lighting, and storage - Restrooms modernization & ADA compliance | Series J - Pinhook Park neighborhood connectivity | Series K - Future Projects - park acquisitions, partnerships, and build-outs Cash Reserves Target Bond fund - spend down to zero - no reserves 63 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Parking Garages Fund Number 601 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services 1,224,035 945,347 1,281,977 1,281,977 59,878 59,878 1,222,099 95% Fines, Forfeitures, and Fees 65,553 42,745 62,000 62,000 2,123 2,123 59,878 97% Interest Earnings 23,047 26,939 11,271 11,271 (3,172) (3,172) 14,443 128% Donations - - - - - - - - Other Income 1,606 16,084 1,200 1,200 - - 1,200 100% Interfund Transfers In - - - - - - - - Total Revenue 1,314,241 1,031,115 1,356,448 1,356,448 58,828 58,828 1,297,620 96% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 969 - - - - - - - - Services & Charges Professional Services 1,001,178 700,337 500,000 500,000 67,097 - 67,097 432,903 87% Printing & Advertising - - - - - - - - - Utilities 97,488 104,528 86,296 86,296 10,130 - 10,130 76,166 88% Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 59,093 126,794 315,000 470,380 20,227 157,008 177,234 293,146 62% Interfund Allocations 40,944 49,026 84,199 84,199 7,001 - 7,001 77,198 92% Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 9,444 13,574 5,000 5,000 375 - 375 4,625 93% Total Services & Charges 1,208,148 994,259 990,495 1,145,875 104,829 157,008 261,837 884,038 77% Capital - 44,650 190,000 513,680 263,444 60,236 323,680 190,000 37% Total Expenditures 1,209,117 1,038,909 1,180,495 1,659,555 368,273 217,244 585,517 1,074,038 65% Net Surplus / (Deficit) 105,124 (7,794) 175,953 (303,107) (309,445) (526,689) Beginning Cash Balance 1,225,253 1,329,185 1,323,142 Cash Adjustments (1,192) 1,751 - Ending Cash Balance 1,329,185 1,323,142 1,020,035 1,020,134 Cash Reserves Target 302,279 259,727 414,889 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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 DTSB (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 in 2020. There are many capital improvement needs. Although expenditures for repairs and capital improvements decrease from 2019 to 2020, the City plans on addressing those needs across several years. Cash Reserves Target 25% of Annual expenditures 64 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Century Center Fund Number 670 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Other Taxes 1,275,000 1,275,000 1,275,000 1,275,000 637,500 637,500 637,500 50% Intergov./ Grants - - - - - - - - Charges for Services 3,157,588 3,192,290 3,590,320 3,590,320 199,430 199,430 3,390,890 94% Interest Earnings (6) 6 - - (17) (17) 17 - Donations - - - - - - - - Other Income 4,595 9,692 6,275 6,275 842 842 5,433 87% Interfund Allocation Reimb - 66,045 68,478 68,478 5,701 5,701 62,777 92% Interfund Transfers In - - - - - - - - Total Revenue 4,437,177 4,543,033 4,940,073 4,940,073 843,455 843,455 4,096,617 83% Expenditures by Type Personnel Salaries & Wages 1,370,048 1,385,180 1,523,128 1,523,128 99,364 - 99,364 1,423,764 93% Fringe Benefits 472,805 441,043 578,952 578,952 35,023 - 35,023 543,929 94% Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 134,387 - 134,387 1,967,693 94% Supplies 1,224,932 1,145,517 1,418,899 1,419,994 67,033 10,800 77,833 1,342,161 95% Services & Charges Professional Services 95,836 76,325 120,628 126,736 12,600 65 12,664 114,072 90% Printing & Advertising 99 2,893 - 83 83 - 83 - 0% Utilities 344,126 375,552 353,989 353,989 33,940 - 33,940 320,049 90% Education & Training 299 - - 1,575 1,575 - 1,575 - 0% Travel - - 1,000 1,000 - - - 1,000 100% Repairs & Maintenance 56,990 101,642 101,000 130,325 16,846 18,185 35,031 95,294 73% Interfund Allocations - 162,380 169,544 169,544 14,136 - 14,136 155,408 92% Insurance 90,112 57,019 57,047 57,047 4,088 - 4,088 52,959 93% Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 518,552 512,899 579,589 579,589 34,237 3,835 38,072 541,517 93% Interfund Transfers Out 85,909 268,227 93,939 93,939 - - - 93,939 100% Total Services & Charges 1,191,923 1,556,936 1,476,736 1,513,827 117,506 22,084 139,590 1,374,238 91% Capital - - - - - - - - - Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 318,926 32,885 351,810 4,684,092 93% Net Surplus / (Deficit) 177,469 14,358 (57,642) (95,828) 524,529 491,645 Beginning Cash Balance 1,354,272 1,533,009 1,537,196 Cash Adjustments 1,268 (10,170) - Ending Cash Balance 1,533,009 1,537,196 1,441,368 2,131,169 Cash Reserves Target 1,064,927 1,132,169 1,258,975 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the operating costs of Century Center, the City's convention center. The Century Center is a division of the Department of Venues, Parks & Arts. This fund receives Hotel/Motel Tax and collects revenue for charges for services such as facility rent, catering, parking etc. Amount may change in years going forward. Charges for Services is expected to increase over the years as new business is generated by the two new hotels that opened in downtown South Bend during 2018, along with the overall increasing economic impact. Revenue is forecasted to increase at 1% per year. In 2018, a new food & beverage management contract was signed with SMG (a company that specializes in venue management) - as a result, a portion of the staff were transferred to the City. The repair and maintenance operation is handled by the City while the venue management is handled by SMG. Cash Reserves Target 25% of Annual expenditures 65 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Century Center Capital Fund Number 671 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 2,026 12,966 10,000 10,000 832 832 9,168 92% Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - 177,475 - - - - - - Total Revenue 2,026 190,441 10,000 10,000 832 832 9,168 92% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 4,800 66,123 - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 4,800 66,123 - - - - - - - Capital 5,216 - 20,000 20,000 - - - 20,000 100% Total Expenditures 10,016 66,123 20,000 20,000 - - - 20,000 100% Net Surplus / (Deficit)(7,989) 124,318 (10,000) (10,000) 832 832 Beginning Cash Balance 865,353 857,363 981,681 Cash Adjustments - - - Ending Cash Balance 857,363 981,681 971,681 982,513 Cash Reserves Target 800,000 800,000 800,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for capital expenditures at the Century Center. The cash is held in a separate capital bank account. This fund receives revenue from interest earned on the fund's cash balance. The Century Center Board of Managers would like to begin transferring the annual net profit from the Century Center Operations Fund (#670) into this fund. The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid directly from the County budget and do not pass through the City's accounting system; therefore, these expenditures do not appear in the City's budget. For 2020, the Century Center is requesting $1 million for capital expenditures to be paid by the Hotel/Motel Tax Board for the Bendix Theatre esports renovation. This request is subject to St Joseph County appropriation and amount may change in years going forward. $20,000 is budgeted from the Century Center's own capital funds to cover any smaller capital needs not covered by the Hotel/Motel Tax Board. Cash Reserves Target $800,000 Minimum per Board of Managers 66 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Century Center Energy Conservation Debt Svc Fund Number 672 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues 221,437 235,000 221,437 221,437 221,437 221,437 - 0% Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 36 3,667 1,200 1,200 (318) (318) 1,518 127% Donations - - - - - - - - Other Income 110,049 104,511 95,720 95,720 - - 95,720 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 85,909 90,752 93,939 93,939 - - 93,939 100% Total Revenue 417,430 433,930 412,296 412,296 221,119 221,119 191,177 46% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 162,702 280,090 285,614 285,614 - - - 285,614 100% Interest & Fees 143,034 135,333 125,482 125,482 - - - 125,482 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 305,736 415,423 411,096 411,096 - - - 411,096 100% Capital - - - - - - - - - Total Expenditures 305,736 415,423 411,096 411,096 - - - 411,096 100% Net Surplus / (Deficit)111,694 18,507 1,200 1,200 221,119 221,119 Beginning Cash Balance 58,882 170,609 189,082 Cash Adjustments 33 (33) - Ending Cash Balance 170,609 189,082 190,282 410,766 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. This fund receives revenue in the following ways: a pledge of Hotel/Motel Tax revenue from St. 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. The bonds will be paid off over a 15 year period with the final payment due on May 1, 2031. Cash Reserves Target No reserve requirement 67 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name City Cemetery Fund Number 730 Fund Type Trust & Agency Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 509 682 120 120 (192) (192) 312 260% Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 509 682 120 120 (192) (192) 312 260% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - 20,000 20,000 - - - 20,000 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 20,000 20,000 - - - 20,000 100% Capital - - - - - - - - - Total Expenditures - - 20,000 20,000 - - - 20,000 100% Net Surplus / (Deficit)509 682 (19,880) (19,880) (192) (192) Beginning Cash Balance 28,513 28,987 29,661 Cash Adjustments (36) (8) - Ending Cash Balance 28,987 29,661 9,781 29,710 Cash Reserves Target - - 5,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. Funds are budgeted for expenses related to maintaining the City Cemetery. Cash Reserves Target 25% of Annual expenditures 68 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Bowman Cemetery Fund Number 731 Fund Type Trust & Agency Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings (126) 10,724 5,791 5,791 (3,021) (3,021) 8,812 152% Donations - - - - - - - - Other Income 455,998 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 455,872 10,724 5,791 5,791 (3,021) (3,021) 8,812 152% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)455,872 10,724 5,791 5,791 (3,021) (3,021) Beginning Cash Balance - 455,998 466,596 Cash Adjustments 126 (126) - Ending Cash Balance 455,998 466,596 472,387 467,371 Cash Reserves Target 400,000 400,000 400,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. This fund 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. Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2019 since the fund was established after the 2019 budget was passed. Appropriation requests for expenditures will be made as needed. Cash Reserves Target $400,000 minimum 69 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2015 Parks Bond Debt Service Fund Number 757 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 2,787 3,527 2,000 2,000 267 267 1,733 87% Donations - - - - - - - - Other Income 31,723 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 347,259 409,270 377,756 377,756 31,283 31,283 346,473 92% Total Revenue 381,769 412,797 379,756 379,756 31,550 31,550 348,206 92% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 210,000 220,000 225,000 225,000 - - - 225,000 100% Interest & Fees 169,106 162,731 157,131 157,131 - - - 157,131 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 379,106 382,731 382,131 382,131 - - - 382,131 100% Capital - - - - - - - - - Total Expenditures 379,106 382,731 382,131 382,131 - - - 382,131 100% Net Surplus / (Deficit)2,662 30,066 (2,375) (2,375) 31,550 31,550 Beginning Cash Balance 557,768 560,431 590,497 Cash Adjustments - - - Ending Cash Balance 560,431 590,497 588,122 622,047 Cash Reserves Target 560,431 590,497 588,122 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. The Economic Development Income Tax (EDIT) Fund (#408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. This fund also receives revenue from interest earned on the cash balance at the trustee bank. The semi-annual debt service payments are set forth in the 20-year debt amortization schedule (debt schedule #141) with the first payment made on February 1, 2016 and the final payment due on August 1, 2035. Capital expenditures of this bond were tracked in the 2015 Parks Bond Capital Fund (#751). The capital proceeds were fully expended in 2019. Cash Reserves Target 100% cash reserves per bond covenants 70 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police State Seizures Fund Number 216 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues 36,737 5,018 30,000 30,000 - - 30,000 100% Intergov./ Grants - - - - - - - - Charges for Services - - - - - - - - Interest Earnings 3,692 5,396 2,281 2,281 (563) (563) 2,844 125% Donations - - - - - - - - Other Income 300 310 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 40,730 10,724 32,281 32,281 (563) (563) 32,844 102% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - 20,000 20,000 - - - 20,000 100% Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 7,856 - 12,000 12,000 - - - 12,000 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 7,856 - 32,000 32,000 - - - 32,000 100% Capital - - 45,000 45,000 - - - 45,000 100% Total Expenditures 7,856 - 77,000 77,000 - - - 77,000 100% Net Surplus / (Deficit)32,873 10,724 (44,719) (44,719) (563) (563) Beginning Cash Balance 194,467 227,103 237,764 Cash Adjustments (237) (63) - Ending Cash Balance 227,103 237,764 193,045 238,169 Cash Reserves Target 1,964 - 19,250 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for law enforcement expenditures financed by the state or local agencies authorized sale of confiscated property. This fund receives revenue from the state or local agencies authorized sale of confiscated property. This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are budgeted for law enforcement training and various Police Department expenses. Cash Reserves Target 25% of Annual expenditures 71 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police Curfew Violations Fund Number 218 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Fines, Forfeitures, and Fees 138 75 200 200 - - 200 100% Interest Earnings 232 306 147 147 (30) (30) 177 120% Donations 750 - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 1,120 381 347 347 (30) (30) 377 109% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 854 623 1,000 1,000 - - - 1,000 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 854 623 1,000 1,000 - - - 1,000 100% Capital - - - - - - - - - Total Expenditures 854 623 1,000 1,000 - - - 1,000 100% Net Surplus / (Deficit)266 (242) (653) (653) (30) (30) Beginning Cash Balance 12,860 13,109 12,864 Cash Adjustments (16) (4) - Ending Cash Balance 13,109 12,864 12,211 12,886 Cash Reserves Target 214 156 250 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for monies received from Juvenile Positive Assistance. Juvenile Positive Assistance accounts for monies received from penalties paid for curfew violations. This fund receives monies from Juvenile Positive Assistance and from the curfew ordinance violation fines. This fund also receives revenue from interest earned on the fund's cash balance. In recent years, this fund has received very little revenue. The Police Department has not been spending this fund's cash balance in order to let the fund build up a better cash reserve. Cash Reserves Target 25% of Annual expenditures 72 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Law Enforcement Continuing Education Fund Number 220 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Charges for Services 124,980 135,148 120,000 120,000 12,077 12,077 107,923 90% Fines, Forfeitures, and Fees 78,353 103,233 111,000 111,000 15,084 15,084 95,916 86% Interest Earnings 9,917 9,307 2,121 2,121 (1,009) (1,009) 3,130 148% Donations 525 - 1,000 1,000 - - 1,000 100% Other Income 17,621 38,661 21,000 21,000 4,090 4,090 16,910 81% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 231,395 286,349 255,121 255,121 30,242 30,242 224,879 88% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 173,990 168,527 160,500 201,727 30,905 14,153 45,058 156,669 78% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training 77,133 64,459 80,000 86,050 6,000 545 6,545 79,505 92% Travel 40,706 41,704 50,000 50,000 - - - 50,000 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 65,622 37,480 55,000 57,600 2,600 - 2,600 55,000 95% Interfund Transfers Out - - - - - - - - - Total Services & Charges 183,461 143,643 185,000 193,650 8,600 545 9,145 184,505 95% Capital - - - - - - - - - Total Expenditures 357,452 312,170 345,500 395,377 39,505 14,698 54,203 341,174 86% Net Surplus / (Deficit) (126,057) (25,821) (90,379) (140,256) (9,263) (23,961) Beginning Cash Balance 573,049 446,232 420,288 Cash Adjustments (760) (123) - Ending Cash Balance 446,232 420,288 280,032 413,721 Cash Reserves Target 89,363 78,042 98,844 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to fund the continuing education for the officers of the South Bend Police Department. This fund is funded by fees from accident reports, gun permits, false alarm and loud noise fines. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings. In recent years, the Police Department has been spending down the cash balance in this fund as they attend various trainings and purchase new equipment. This fund's revenues will not be able to support current spending levels. In the future, the Police Department may look for other budget sources to fund education and training, such as paying for it out of the Police Department's budget in the General Fund (#101). Cash Reserves Target 25% of Annual expenditures 73 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Public Safety LOIT Fund Number 249 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 8,487,336 9,205,130 8,766,330 8,766,330 730,528 730,528 8,035,803 92% Interest Earnings 22,175 65,117 10,000 10,000 (7,648) (7,648) 17,648 176% Total Revenue 8,509,511 9,270,247 8,776,330 8,776,330 722,880 722,880 8,053,451 92% Expenditures by Department Police Department 4,265,266 4,114,929 4,619,658 4,619,658 367,320 - 367,320 4,252,338 92% Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 316,331 - 316,331 4,014,556 93% Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 683,651 - 683,651 8,266,894 92% Expenditures by Type Personnel Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 509,129 - 509,129 6,114,797 92% Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 174,521 - 174,521 2,152,098 92% Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 683,651 - 683,651 8,266,895 92% Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 683,651 - 683,651 8,266,895 92% Net Surplus / (Deficit)970,787 1,287,988 (174,215) (174,215) 39,229 39,229 Beginning Cash Balance 988,905 1,958,708 3,246,155 Cash Adjustments (984) (541) - Ending Cash Balance 1,958,708 3,246,155 3,071,940 3,298,594 Cash Reserves Target 603,098 638,581 716,044 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Public Safety Local Option Income Tax (LOIT) Fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. This fund can only be used to pay for Public Safety personnel. The City has adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety employees who were formerly paid by property taxes. Public Safety Local Option Income Tax (LOIT) revenue is expected to increase approximately 2% per year. In 2020, one first class patrolman and one first class firefighter will be transferred from the General Fund (#101), bringing the total number of positions to 46 police officers and 46 firefighters. Cash Reserves Target 8% of Annual expenditures - one month reserve 74 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Take Home Vehicle Police Fund Number 278 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 13,423 17,664 8,432 8,432 (1,692) (1,692) 10,124 120% Other Income 3,507 5,333 5,720 5,720 360 360 5,360 94% Interfund Transfers In - - - - - - - - Total Revenue 16,930 22,997 14,152 14,152 (1,332) (1,332) 15,484 109% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 18,198 50,000 50,000 50,000 - - - 50,000 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 18,198 50,000 50,000 50,000 - - - 50,000 100% Capital - - - - - - - - - Total Expenditures 18,198 50,000 50,000 50,000 - - - 50,000 100% Net Surplus / (Deficit)(1,268) (27,003) (35,848) (35,848) (1,332) (1,332) Beginning Cash Balance 752,925 750,703 723,493 Cash Adjustments (954) (207) - Ending Cash Balance 750,703 723,493 687,645 725,104 Cash Reserves Target 750,000 750,000 750,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund pays for police vehicle off duty accident claims. This fund charges police officers for liability insurance for take home police vehicles. Deductions from officers are made in accordance with an agreement with the Fraternal Order of Police (FOP). The agreement calls for the suspension of the deduction based on the price of gas and the balance of cash in this fund. The decrease in revenue is the result of suspending the payroll deduction for sworn officers as outlined in the agreement between the Police Department and the FOP. This fund receives revenue from interest earned on the fund's cash balance. As the fund's cash balance dips below the reserve requirement set by the FOP, the City anticipate the deduction will be increased. Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created. Cash Reserves Target Set dollar amount of $750,000 based on agreement with the FOP 75 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police Block Grants Fund Number 280 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 70 94 51 51 (10) (10) 61 120% Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 70 94 51 51 (10) (10) 61 120% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)70 94 51 51 (10) (10) Beginning Cash Balance 3,927 3,992 4,085 Cash Adjustments (5) (1) - Ending Cash Balance 3,992 4,085 4,136 4,092 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund has been used to account for certain Police grants. Currently, this fund only receives revenue from interest earned on the fund's cash balance. Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014. There are no open grants at this time. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 76 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Fire Department Capital Fund Number 287 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Intergov./ Grants - - 75,000 75,000 - - 75,000 100% Charges for Services 1,616,582 - 1,801,814 1,801,814 - - 1,801,814 100% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 79,982 71,960 8,303 8,303 (4,813) (4,813) 13,116 158% Donations - - - - - - - - Other Income 3,515 25,437 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 27,741 545,695 - - - - - - Total Revenue 1,727,820 643,092 1,885,117 1,885,117 (4,813) (4,813) 1,889,930 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 39,950 18,800 - - - - - - - Services & Charges Professional Services 25,402 - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 361,561 434,910 698,185 698,185 10,883 - 10,883 687,302 98% Interest & Fees 75,481 43,560 70,888 70,888 335 - 335 70,553 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 505,276 726,206 743,936 743,936 375,616 - 375,616 368,320 50% Total Services & Charges 967,721 1,204,676 1,513,009 1,513,009 386,834 - 386,834 1,126,175 74% Capital 919,235 1,570,388 410,000 1,859,316 18,907 1,430,408 1,449,316 410,000 22% Total Expenditures 1,926,906 2,793,864 1,923,009 3,372,325 405,741 1,430,408 1,836,150 1,536,175 46% Net Surplus / (Deficit) (199,086) (2,150,772) (37,892) (1,487,208) (410,554) (1,840,963) Beginning Cash Balance 4,314,122 4,109,519 1,957,611 Cash Adjustments (5,516) (1,136) - Ending Cash Balance 4,109,519 1,957,611 470,403 1,555,023 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2015 to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and major construction projects. This fund received revenue from Medicaid settlements prior to 2019. In 2020, the interfund transfer from the EMS Operating Fund (#288) will be replaced by payments from St Joseph County for the City providing EMS services. Revenue received from various grants for equipment or other capital is deposited here. This fund also receives revenue from interest earned on the fund's cash balance. Capital spending includes Fire Department fleet needs as well as updates and repair & maintenance to Fire Department facilities. To keep the fleet within a serviceable life span, generally the City aims to purchase 2 pumper trucks every 3 years and an aerial apparatus every 5 years. The City also purchases or refurbishes an ambulance each year. The Fire Department also uses this fund to replace necessary equipment such as self contained briefing apparatus (SCBA), cardiac monitors, and turnout gear. In recent years, the City has begun purchasing equipment through five year capital leases. The budgeted expenditures for debt service principal and interest have increased as the capital expenditures for vehicles and equipment has gone down. Interfund Transfers Out includes transfers to debt service funds for principal and interest payments on two different bonds: 2013 EMS/Fire Station/Tower Bonds (final payment 2/1/33, debt schedule #116) and 2018 General Obligation Bonds-Fire Station #9 (final payment 1/15/38, debt schedule #168). Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 77 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Emergency Medical Services Operating Fund Number 288 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Licenses & Permits 24,659 23,943 - - - - - - Charges for Services 6,217,287 5,661,421 - - - - - - Fines, Forfeitures, and Fees 225 1,275 - - - - - - Interest Earnings 48,596 49,036 - - (6,543) (6,543) 6,543 - Donations 200 - - - - - - - Other Income 21,159 2,993 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - 988,936 - - - - - - Total Revenue 6,312,126 6,727,604 - - (6,543) (6,543) 6,543 - Expenditures by Type Personnel Salaries & Wages 3,712,912 3,956,680 - - - - - - - Fringe Benefits 1,369,042 1,213,698 - - - - - - - Total Personnel 5,081,953 5,170,378 - - - - - - - Supplies 341,657 351,249 - 1,468 1,468 - 1,468 - 0% Services & Charges Professional Services 157,713 71,285 - 924 1,046 - 1,046 (122) -13% Printing & Advertising - - - - - - - - - Utilities 18,800 8,758 - - - - - - - Education & Training 44,560 19,688 - 4,778 4,778 - 4,778 - 0% Travel - - - - - - - - - Repairs & Maintenance 127,347 93,053 - 44,825 4,764 40,125 44,888 (63) 0% Interfund Allocations 220,456 261,156 - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 181,063 222,012 - 72 72 - 72 - 0% Interfund Transfers Out - - 1,771,992 1,771,992 - - - 1,771,992 100% Total Services & Charges 749,939 675,953 1,771,992 1,822,591 10,660 40,125 50,785 1,771,807 97% Capital 19,811 35,359 - - - - - - - Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 12,128 40,125 52,253 1,771,807 97% Net Surplus / (Deficit)118,765 494,666 (1,771,992) (1,824,059) (18,670) (58,795) Beginning Cash Balance 1,829,976 1,961,341 2,514,250 Cash Adjustments 12,601 58,242 - Ending Cash Balance 1,961,341 2,514,250 690,191 2,461,629 Cash Reserves Target - - - Fund Purpose: This fund accounted for the expenditures of the Emergency Medical Services (EMS) program. This Fund captured personnel and operating expenses primarily for Emergency Medical Services division and reflected a portion of the cost associated with operating ambulances. Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities will be moved to the General Fund (#101). Moving EMS revenue and expenditures into the General Fund will simplify accounting. This includes 47 firefighters and 4 EMS billing personnel. Keeping firefighter EMS personnel in a separate budget proved impractical due to frequently changing assignments. EMS expenditures related to billing will be accounted for in separate division in the General Fund. Cash Reserves Target No reserve requirement 78 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name HAZMAT Fund Number 289 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - 9,350 10,000 10,000 - - 10,000 100% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 451 608 238 238 (64) (64) 302 127% Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 451 9,958 10,238 10,238 (64) (64) 10,302 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 8,834 1,457 10,000 10,000 - - - 10,000 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures 8,834 1,457 10,000 10,000 - - - 10,000 100% Net Surplus / (Deficit)(8,383) 8,501 238 238 (64) (64) Beginning Cash Balance 27,506 19,085 27,582 Cash Adjustments (37) (5) - Ending Cash Balance 19,085 27,582 27,820 27,629 Cash Reserves Target 2,209 364 2,500 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for the cost of the Hazardous Materials Response team. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials Response. This typically happens once or twice a year. There are no budgeted positions in this fund, responses are made by firefighters of the South Bend Fire Department. Funding is entirely dependent on the number of billable Hazardous Material responses in any given calendar year. This fund also receives revenue from interest earned on the fund's cash balance. In recent years, this fund has been used to purchase supplies for the HAZMAT response team. No major expenditures are planned. Cash Reserves Target 25% of Annual expenditures 79 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Indiana River Rescue Fund Number 291 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 100,590 111,870 90,000 90,000 13,000 13,000 77,000 86% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 2,726 5,807 2,317 2,317 (694) (694) 3,011 130% Donations - 24,945 - - - - - - Other Income 5,152 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 108,468 142,622 92,317 92,317 12,306 12,306 80,011 87% Expenditures by Type Personnel Salaries & Wages 3,000 462 3,000 3,000 - - - 3,000 100% Fringe Benefits - - 2,500 2,500 - - - 2,500 100% Total Personnel 3,000 462 5,500 5,500 - - - 5,500 100% Supplies 13,277 10,913 18,500 21,282 446 6,111 6,557 14,725 69% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - 890 1,300 1,300 - - - 1,300 100% Utilities - - - - - - - - - Education & Training 2,054 10,855 9,000 9,000 - - - 9,000 100% Travel 9,845 942 15,000 15,000 - - - 15,000 100% Repairs & Maintenance 21,764 7,520 43,000 43,000 - - - 43,000 100% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 600 - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 34,264 20,206 68,300 68,300 - - - 68,300 100% Capital - - - - - - - - - Total Expenditures 50,541 31,581 92,300 95,082 446 6,111 6,557 88,525 93% Net Surplus / (Deficit) 57,927 111,041 17 (2,765) 11,859 5,748 Beginning Cash Balance 123,859 181,646 292,637 Cash Adjustments (141) (50) - Ending Cash Balance 181,646 292,637 289,872 305,688 Cash Reserves Target 12,635 7,895 23,771 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically 2-4 schools a year, each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of instructors are comprised of South Bend Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and it's unique "L" shaped dam, and the East Race Waterway. The East Race Waterway is a 2000' run which winds through the heart of the city. It has been the site of many U.S. Olympic trials and World Class kayak events. It allows for realistic but controlled training in river rescue, what is now formally known as the premier training ground for "Swiftwater rescue." Class lectures will provide a background in theory and concepts that enables students to go directly to the water. Students become familiar with such equipment as inflatable boats, outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of our teaching sites have actual accident histories. This fund collects tuition fees for students attending the Indiana River Rescue School. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are for the maintenance and repair of rescue equipment and the wages for the instructors. No major expenditures are planned. Cash Reserves Target 25% of Annual expenditures 80 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police Grants Fund Number 292 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - - - - - - - - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 21,735 - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 21,735 - - - - - - - - Capital - - - - - - - - - Total Expenditures 21,735 - - - - - - - - Net Surplus / (Deficit)(21,735) - - - - - Beginning Cash Balance 48,451 26,716 26,716 Cash Adjustments - - - Ending Cash Balance 26,716 26,716 26,716 26,716 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the revenue and expenditures related to specific Federal Grants. Federal Grant revenue and expenditures are now tracked in Fund #295. There isn't a source of revenue at this time. Per the grant restrictions, no interest is earned on the cash balance in this fund. There are no planned expenditures at this time. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 81 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Regional Police Academy Fund Number 294 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 21,192 23,525 20,000 20,000 4,850 4,850 15,150 76% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 1,711 2,588 1,240 1,240 (280) (280) 1,520 123% Donations - - - - - - - - Other Income - 175 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 22,903 26,288 21,240 21,240 4,570 4,570 16,670 78% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 190 - 1,500 1,500 - - - 1,500 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training 6,150 157 10,000 10,000 - - - 10,000 100% Travel - - 1,500 1,500 - - - 1,500 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 5,249 6,579 9,500 9,500 - - - 9,500 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 11,399 6,737 21,000 21,000 - - - 21,000 100% Capital - - - - - - - - - Total Expenditures 11,589 6,737 22,500 22,500 - - - 22,500 100% Net Surplus / (Deficit)11,314 19,551 (1,260) (1,260) 4,570 4,570 Beginning Cash Balance 87,473 98,680 118,204 Cash Adjustments (108) (27) - Ending Cash Balance 98,680 118,204 116,944 123,255 Cash Reserves Target 2,897 1,684 5,625 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. This fund also receives revenue from interest earned on the fund's cash balance. There are no major expenditures planned for this fund. Cash Reserves Target 25% of Annual expenditures 82 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name COPS MORE Grant Fund Number 295 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 101,310 56,495 - 156,596 45,804 45,804 110,792 71% Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees 12,766 9,219 10,000 10,000 587 587 9,413 94% Interest Earnings 2,278 4,036 1,265 1,265 (365) (365) 1,630 129% Debt Proceeds - - - - - - - - Donations - 5,098 - - - - - - Other Income 14,012 1,949 20,000 20,000 - - 20,000 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 130,367 76,798 31,265 187,861 46,026 46,026 141,835 75% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 19,215 65,306 47,000 130,317 83,711 2,654 86,365 43,952 34% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - 300 - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 43,835 44,622 45,000 45,000 2,175 11,500 13,675 31,325 70% Interfund Transfers Out - - - - - - - - - Total Services & Charges 43,835 44,922 45,000 45,000 2,175 11,500 13,675 31,325 70% Capital - - - 59,313 59,313 - 59,313 - 0% Total Expenditures 63,050 110,228 92,000 234,630 145,200 14,154 159,354 75,277 32% Net Surplus / (Deficit) 67,316 (33,431) (60,735) (46,769) (99,173) (113,327) Beginning Cash Balance 135,365 202,528 169,042 Cash Adjustments (153) (56) - Ending Cash Balance 202,528 169,042 122,273 70,556 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track Federal Grants received for specific purposes outlined in each grant. In recent years, this fund has also been used to track donations and their associated expenditures. This fund recives revenue from various Federal and State Grants. The Community-Oriented Policing Services (COPS) Office of the Department of Justice offers grants through the Making Officer Redeployment Effective (MORE) program. The cash balance results from funds received from the grants along with impound towing fees. In recent years, this fund has been used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend Police Boxing Club. This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to value peaceful and positive ways to resolve differences and frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The PAL program is being expanded in 2020, with more funding budgeted in the Police Department's budget in the General Fund (#101). 2019 Capital - $80,000 for 3D crime scene equipment. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 83 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police Federal Drug Enforcement Fund Number 299 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 6,201 - 5,000 5,000 - - 5,000 100% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 2,654 3,131 1,366 1,366 (759) (759) 2,125 156% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 36,436 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 45,291 3,131 6,366 6,366 (759) (759) 7,125 112% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - 6,000 6,000 - - - 6,000 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital 22,100 43,499 45,000 45,000 - - - 45,000 100% Total Expenditures 22,100 43,499 51,000 51,000 - - - 51,000 100% Net Surplus / (Deficit) 23,191 (40,368) (44,634) (44,634) (759) (759) Beginning Cash Balance 130,729 153,920 113,552 Cash Adjustments - - - Ending Cash Balance 153,920 113,552 68,918 113,717 Cash Reserves Target 5,525 10,875 12,750 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and training. This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the Fed for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance. Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training. Cash Reserves Target 25% of Annual expenditures 84 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2018 Fire Station #9 Debt Service Fund Number 350 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - - - - - - - - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - 321,706 341,231 341,231 173,866 173,866 167,365 49% Total Revenue - 321,706 341,231 341,231 173,866 173,866 167,365 49% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - 170,000 195,000 195,000 100,000 - 100,000 95,000 49% Interest & Fees - 151,706 146,231 146,231 73,866 - 73,866 72,365 49% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - 321,706 341,231 341,231 173,866 - 173,866 167,365 49% Capital - - - - - - - - - Total Expenditures - 321,706 341,231 341,231 173,866 - 173,866 167,365 49% Net Surplus / (Deficit) - - - - - - Beginning Cash Balance - - - Cash Adjustments - - - Ending Cash Balance - - - - Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to pay for the semi-annual payment of debt service principal and interest to the bondholders for the General Obligation Bonds, Series 2018 (debt schedule #168). The bonds were issued to fund the replacement of Fire Station #9 and addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of 3.065%. This fund receives interfund transfers from the Fire Department Capital Fund (#287) in the amount of the debt service payments. Debt service payments are due on January 15 and July 15. The final bond payment is due 1/15/38. Cash Reserves Target No reserve requirement 85 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2018 Fire Station #9 Bond Capital Fund Number 451 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 55,108 40,384 3,854 3,854 (944) (944) 4,798 124% Debt Proceeds 5,005,758 - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 5,060,866 40,384 3,854 3,854 (944) (944) 4,798 124% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 128,325 - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees 10,250 - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 138,575 - - - - - - - - Capital 1,420,290 3,143,446 - 89,311 - 89,311 89,311 - 0% Total Expenditures 1,558,865 3,143,446 - 89,311 - 89,311 89,311 - 0% Net Surplus / (Deficit)3,502,001 (3,103,062) 3,854 (85,457) (944) (90,256) Beginning Cash Balance - 3,502,969 398,940 Cash Adjustments 968 (968) - Ending Cash Balance 3,502,969 398,940 313,483 399,619 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to track the expenditures of the proceeds from the General Obligation Bonds, Series 2018. The bonds were issued to fund the replacement of Fire Station #9 and addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. Payment of debt service principal and interest to the bondholders will be recorded in the 2018 Fire Station #9 Bond Debt Service Fund (#350). Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a). The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of 3.065%. The net proceeds after bond issuance costs were $4,864,008. This amount was deposited into this fund to be used towards the approved capital projects. Construction of Fire Station 9 was completed in 2019. The new station was constructed at the corner of Mishawaka Avenue and 21st Street and will house Engine 9, Medic 9, Boat 2, and accommodate up to seven assigned firefighters per day. The remaining bond capital proceeds will be used to construct an additional classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. It will be an approximately 3,000 square foot building and will house a rugged, divisible classroom with the capacity for 100 personnel and additional training props and storage areas. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 86 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Fire Pension Fund Number 701 Fund Type Trust & Agency Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 4,475,669 4,466,993 4,900,000 4,900,000 - - 4,900,000 100% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 7,439 7,304 6,502 6,502 (202) (202) 6,704 103% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 9,010 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 4,492,118 4,474,297 4,906,502 4,906,502 (202) (202) 4,906,704 100% Expenditures by Type Personnel Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 359,342 - 359,342 4,432,019 93% Fringe Benefits - - - - - - - - - Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 359,342 - 359,342 4,432,019 93% Supplies 67 - 100 100 - - - 100 100% Services & Charges Professional Services 3,202 4,000 6,000 6,000 - - - 6,000 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - 350 350 - - - 350 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 919 1,126 1,500 1,500 70 - 70 1,430 95% Interfund Transfers Out - - - - - - - - - Total Services & Charges 4,121 5,126 7,850 7,850 70 - 70 7,780 99% Capital - - - - - - - - - Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 359,412 - 359,412 4,439,899 93% Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (359,614) (359,614) Beginning Cash Balance 464,746 315,853 335,712 Cash Adjustments (629) (87) - Ending Cash Balance 315,853 335,712 442,903 (22,535) Cash Reserves Target 464,038 445,435 479,931 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the operation of a pension plan for former Fire Department employees and receives reimbursement from the State of Indiana. Retiree health insurance payments are not paid through this fund; this cost is not reimbursed by the state. Retiree health payments are paid through the regular Fire Department budget. Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are for the pension payments to retired firefighters or surviving spouses and for death benefits paid out. For the year 2020, there are no scheduled DROP (deferred retirement option plan) payments. Cash Reserves Target 10% of Annual expenditures 87 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Fire Pension Fund Number 701 Fund Type Trust & Agency Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 4,475,669 4,466,993 4,900,000 4,900,000 - - 4,900,000 100% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 7,439 7,304 6,502 6,502 (202) (202) 6,704 103% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 9,010 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 4,492,118 4,474,297 4,906,502 4,906,502 (202) (202) 4,906,704 100% Expenditures by Type Personnel Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 359,342 - 359,342 4,432,019 93% Fringe Benefits - - - - - - - - - Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 359,342 - 359,342 4,432,019 93% Supplies 67 - 100 100 - - - 100 100% Services & Charges Professional Services 3,202 4,000 6,000 6,000 - - - 6,000 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - 350 350 - - - 350 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 919 1,126 1,500 1,500 70 - 70 1,430 95% Interfund Transfers Out - - - - - - - - - Total Services & Charges 4,121 5,126 7,850 7,850 70 - 70 7,780 99% Capital - - - - - - - - - Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 359,412 - 359,412 4,439,899 93% Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (359,614) (359,614) Beginning Cash Balance 464,746 315,853 335,712 Cash Adjustments (629) (87) - Ending Cash Balance 315,853 335,712 442,903 (22,535) Cash Reserves Target 464,038 445,435 479,931 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the operation of a pension plan for former Police Department employees and receives reimbursement from the State of Indiana. Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are for the pension payments to retired officers or surviving spouses and for death benefits paid out. After 2020, there will be no 1977 convertees. Cash Reserves Target 10% of Annual expenditures 88 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Police K-9 Unit Fund Number 705 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 51 55 4 4 (6) (6) 10 250% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 51 55 4 4 (6) (6) 10 250% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 601 - 2,020 2,020 - - - 2,020 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 601 - 2,020 2,020 - - - 2,020 100% Capital - - - - - - - - - Total Expenditures 601 - 2,020 2,020 - - - 2,020 100% Net Surplus / (Deficit)(550) 55 (2,016) (2,016) (6) (6) Beginning Cash Balance 2,889 2,335 2,390 Cash Adjustments (4) (1) - Ending Cash Balance 2,335 2,390 374 2,394 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for donations for the Police K-9 unit and track expenditures of those funds. This funds receives donations for the Police K-9 unit. This fund also receives revenue from interest earned on the fund's cash balance. The donations are to be spent on supplies or services directly related to the Police K-9 unit. In recent years, this fund has not been used so the cash balance is growing. Cash Reserves Target No reserve requirement 89 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Studebaker-Oliver Revitalizing Grants Fund Number 209 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 63,513 - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 16,217 21,005 20,000 20,000 (2,195) (2,195) 22,195 111% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 100,000 100,000 100,000 100,000 - - 100,000 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 179,731 121,005 120,000 120,000 (2,195) (2,195) 122,195 102% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 98,594 149,969 25,000 873,464 23,029 825,435 848,464 25,000 3% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 98,594 149,969 25,000 873,464 23,029 825,435 848,464 25,000 3% Capital - - - - - - - - - Total Expenditures 98,594 149,969 25,000 873,464 23,029 825,435 848,464 25,000 3% Net Surplus / (Deficit) 81,136 (28,964) 95,000 (753,464) (25,224) (850,659) Beginning Cash Balance 876,414 956,464 927,235 Cash Adjustments (1,087) (264) - Ending Cash Balance 956,464 927,235 173,771 905,784 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for various EPA grants relating to brownfields. Revenues and expenditures in this fund are grant and project specific and will vary from year to year. EPA's Brownfields Program empowers states, communities, and other stakeholders to work together to prevent, assess, safely clean up, and sustainably reuse brownfields. A brownfield site is real property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant. Past grant activity includes: - Brownfields assessment grant: Hazardous substances grant funds and petroleum grant funds used to conduct Phase I and II environmental site assessments on a city-wide basis. Sites included a former foundry site that is now a city park, a former railroad site in the Studebaker/Oliver project area, and sites in wellhead protection areas. - Brownfields revolving loan fund grant: Grant used to capitalize a revolving loan fund from which the City of South Bend will provide loans and subgrants to support cleanup activities for sites throughout the city that are contaminated with hazardous substances. Loans will be made based on an environmental prioritization process. - Brownfields cleanup grant: Grant funds used to clean up the former Oliver Plow Works site. The site is part of the Studebaker/Oliver Plow Works Redevelopment Strategy, a phased approach for eventually redeveloping the entire Studebaker and Oliver factories into two light industrial parks. Grant funds also will be used for remediation and post-cleanup reporting, and community involvement activities. It is unclear whether additional grants will be available after 2017. Other income is derived from repayment from the River West TIF Fund (#324), with the last payment due in 2020. Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 90 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Economic Development State Grants Fund Number 210 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 2,375 - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 6,784 2,841 3,000 3,000 109 109 2,891 96% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 54,008 72,010 72,011 72,011 18,003 18,003 54,008 75% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 63,167 74,851 75,011 75,011 18,112 18,112 56,899 76% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - 53,699 - 63,463 4,882 58,581 63,463 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 65,591 67,581 69,632 69,632 - - - 69,632 100% Interest & Fees 6,419 4,429 2,379 2,379 - - - 2,379 100% Grants & Subsidies - - - - - - - - - Other Services & Charges 55,662 - - - - - - - - Interfund Transfers Out - 230,000 - - - - - - - Total Services & Charges 127,672 355,710 72,011 135,474 4,882 58,581 63,463 72,011 53% Capital - - - - - - - - - Total Expenditures 127,672 355,710 72,011 135,474 4,882 58,581 63,463 72,011 53% Net Surplus / (Deficit)(64,506) (280,859) 3,000 (60,463) 13,230 (45,351) Beginning Cash Balance 410,752 345,693 64,754 Cash Adjustments (553) (80) - Ending Cash Balance 345,693 64,754 4,291 78,021 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana. This fund receives grant monies and revenue from interest earned on the fund's cash balance. Expenditures are for debt service payments to the Indiana Development Finance Authority for a loan for the Indiana Brownfields Program with final payment due in 2021. - Past expenditures include demolition of vacant and abandoned houses/lots and equipment for the Ignition Park/ND Turbo project. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 91 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Department of Community Investment (DCI) Fund Number 211 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 270,192 434,000 464,500 464,500 - - 464,500 100% Licenses & Permits - - - - - - - - Charges for Services 338,582 212,079 249,070 249,070 11,048 11,048 238,023 96% Fines, Forfeitures, and Fees - - 40,000 40,000 4,100 4,100 35,900 90% Interest Earnings 14,158 13,570 15,000 15,000 (3,109) (3,109) 18,109 121% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 4,256 4,123 - - 325 325 (325) - Interfund Allocation Reimb - - 174,531 174,531 14,547 14,547 159,984 92% Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 190,737 190,737 2,098,162 92% Total Revenue 2,493,209 3,014,405 3,232,000 3,232,000 217,647 217,647 3,014,353 93% Expenditures by Type Personnel Salaries & Wages 1,464,757 1,493,197 1,788,354 1,788,354 124,180 - 124,180 1,664,174 93% Fringe Benefits 630,626 528,540 665,776 665,776 48,890 - 48,890 616,886 93% Total Personnel 2,095,383 2,021,736 2,454,130 2,454,130 173,070 - 173,070 2,281,060 93% Supplies 19,501 18,276 25,792 28,054 2,160 5,246 7,406 20,648 74% Services & Charges Professional Services 315,383 155,829 289,100 453,129 22,400 174,579 196,979 256,150 57% Printing & Advertising 10,940 13,604 24,707 24,773 617 3,936 4,553 20,220 82% Utilities - - - - - - - - - Education & Training 8,889 9,835 23,900 23,900 - - - 23,900 100% Travel 17,302 24,271 28,000 29,524 3,778 1,524 5,302 24,222 82% Repairs & Maintenance 6,222 11,705 9,600 110,301 2,765 98,068 100,832 9,469 9% Interfund Allocations 390,538 464,363 357,941 357,941 29,833 - 29,833 328,108 92% Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 10,694 16,116 18,830 18,926 1,297 1,051 2,348 16,578 88% Interfund Transfers Out - - - - - - - - - Total Services & Charges 759,969 695,723 752,078 1,018,494 60,690 279,158 339,847 678,647 67% Capital - - - - - - - - - Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 235,920 284,404 520,323 2,980,355 85% Net Surplus / (Deficit) (381,644) 278,670 - (268,678) (18,272) (302,676) Beginning Cash Balance 1,114,625 731,464 1,009,933 Cash Adjustments (1,517) (202) - Ending Cash Balance 731,464 1,009,933 741,255 992,806 Cash Reserves Target 287,485 273,574 350,068 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the activities of the Department of Community Investment. DCI's mission is to spur investment in a stronger South Bend by doing the following: - Attracting & retaining growing businesses - Connecting residents to economic opportunities - Planning for vibrant neighborhoods This fund is mainly funded by transfers from Economic Development Income Tax (EDIT) Fund (#408). Transfers are made on a quarterly basis. This fund also receives revenue from federal grants, transfer from the Building Department (Fund #600), and staff contracts. In 2019, four (4) new positions were added: Engagement Specialist, Zoning Manager, Zoning Specialist, and an Administrative Assistant. The new staff members allow the Department of Community Investment to increase its engagement and outreach into neighborhoods and bring the Planning Commission in-house instead of going through St. Joseph County's Area Plan Commission. In 2020, a part-time position will be added to help promote greater regulatory compliance for HPC and new City zoning responsibilities. Additional capacity can be used to support Business Licensing to reduce the work load of a Code Inspector. Cash Reserves Target 10% of Annual expenditures 92 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Dept of Community Investment Grants Fund Number 212 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 3,542,536 2,030,043 2,711,000 4,861,000 292,615 292,615 4,568,385 94% Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees 110 30 - - - - - - Interest Earnings - - - - - - - - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 203,444 485,170 203,000 203,000 5,872 5,872 197,128 97% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 3,746,089 2,515,244 2,914,000 5,064,000 298,487 298,487 4,765,513 94% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - 67,678 - 67,678 67,678 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies 3,848,101 2,555,898 2,911,000 5,264,954 271,478 2,082,476 2,353,954 2,911,000 55% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 3,848,101 2,555,898 2,911,000 5,332,632 271,478 2,150,154 2,421,632 2,911,000 55% Capital - - - - - - - - - Total Expenditures 3,848,101 2,555,898 2,911,000 5,332,632 271,478 2,150,154 2,421,632 2,911,000 55% Net Surplus / (Deficit) (102,012) (40,654) 3,000 (268,632) 27,009 (2,123,145) Beginning Cash Balance 450,607 347,782 305,248 Cash Adjustments (813) (1,880) - Ending Cash Balance 347,782 305,248 36,616 331,858 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances: There are no significant changes. This fund accounts for various grants including: Community Development Block Grant (CDBG) - CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable living environment, and economic opportunities for individuals and families with incomes below 80 percent of the area median income. CDBG funds can also be used for the elimination of slum and blight. Emergency Solutions Grant (ESG) - The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the shelter facility, and for the administration of the grant. Neighborhood Stabilization Project (NSP) - Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are the result of the mortgage foreclosure crisis in the nation. HUD provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be used to buy, fix up, and resell foreclosed and abandoned homes. NSP grantees develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent of the funds appropriated for the purchase and redevelopment of abandoned or foreclosed homes or residential properties that will be used to house individuals or families whose incomes do not exceed 50 percent of the area median income. In addition, all activities funded by NSP must benefit low- and moderate-income persons whose income does not exceed 120 percent of area median income. Activities may not qualify under NSP using the "prevent or eliminate slums and blight" or "address urgent community development needs" objectives. Shelter Plus Care Program (S+C) - The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other sources. S+C assists hard to serve homeless individuals with disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with alcohol and/or drugs, and HIV/AIDS or related diseases. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 93 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Urban Development Action Grant Fund Number 410 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 6,344 625 500 500 (127) (127) 627 125% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 37,508 84,104 30,000 30,000 5,212 5,212 24,788 83% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 43,852 84,730 30,500 30,500 5,085 5,085 25,415 83% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 486,081 60,000 40,000 40,000 10,000 - 10,000 30,000 75% Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 486,081 60,000 40,000 40,000 10,000 - 10,000 30,000 75% Capital - - - - - - - - - Total Expenditures 486,081 60,000 40,000 40,000 10,000 - 10,000 30,000 75% Net Surplus / (Deficit) (442,229) 24,730 (9,500) (9,500) (4,915) (4,915) Beginning Cash Balance 471,939 28,990 53,712 Cash Adjustments (720) (8) - Ending Cash Balance 28,990 53,712 44,212 49,015 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments. Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (#404) in connection with a downtown hotel/parking garage project. The final payment is due in 2022 (debt schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following current amortization schedule which goes out to 2046. Therefore, in the 2018 budget a total of $486,081 is paid off using the current balance in cash reserves. Payments in future years will be made as BDC loan collections are received. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 94 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Consolidated Building Fund Fund Number 600 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Building Department Licenses & Permits 1,566,575 1,646,044 1,772,550 1,772,550 87,661 87,661 1,684,889 95% Interest Earnings 46,652 45,340 25,201 25,201 (6,303) (6,303) 31,504 125% Other Income 7,186 6,317 3,000 3,000 135 135 2,865 96% Interfund Transfers In 7,428 - - - - - - - Total Building Department 1,627,841 1,697,701 1,800,751 1,800,751 81,493 81,493 1,719,258 95% Total Code Enforcement 1,506,064 2,983,937 - - 2,079 2,079 (2,079) - Total Fund Revenue 3,133,906 4,681,638 1,800,751 1,800,751 83,572 83,572 1,717,179 95% Expenditures Building Department Personnel Salaries & Wages 681,787 716,916 874,667 874,667 57,009 - 57,009 817,658 93% Fringe Benefits 319,576 273,508 339,734 339,734 23,501 1,440 24,941 314,793 93% Total Personnel 1,001,363 990,425 1,214,401 1,214,401 80,509 1,440 81,949 1,132,451 93% Supplies 21,813 14,307 19,576 24,818 5,783 2,675 8,458 16,360 66% Services & Charges Professional Services 4,454 - 10,000 12,150 - 2,150 2,150 10,000 82% Printing & Advertising 700 3,809 4,693 4,693 - - - 4,693 100% Utilities - - - - - - - - - Education & Training 3,190 2,859 3,500 3,500 1,671 - 1,671 1,829 52% Travel 3,450 684 6,000 6,000 - - - 6,000 100% Repairs & Maintenance 30,553 18,871 25,000 25,000 1,358 - 1,358 23,642 95% Interfund Allocations 337,091 252,023 328,799 328,799 27,399 - 27,399 301,400 92% Debt Service Principal 42,475 46,342 42,727 42,727 16,677 105 16,781 25,946 61% Interest & Fees 3,749 3,141 2,225 2,225 743 6 750 1,475 66% Grants & Subsidies - - - - - - - - - Other Services & Charges 43,665 3,948 20,572 20,572 2,863 - 2,863 17,709 86% Interfund Transfers Out - 158,943 - - - - - - - Total Services & Charges 469,328 490,621 443,516 445,666 50,711 2,261 52,972 392,694 88% Capital - - 50,000 50,000 - - - 50,000 100% Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 137,003 6,376 143,379 1,591,505 92% Total Code Enforcement 2,680,038 3,001,390 - 270,543 10,383 258,591 268,974 1,569 1% Total Fund Expenditures 4,172,542 4,496,742 1,727,493 2,005,428 147,386 264,968 412,354 1,593,074 79% Net Surplus / (Deficit)(1,038,636) 184,896 73,258 (204,677) (63,814) (328,782) Beginning Cash Balance 3,143,961 2,097,307 2,280,373 Cash Adjustments (8,018) (1,830) - Ending Cash Balance 2,097,307 2,280,373 2,075,696 2,228,801 Cash Reserves Target 1,043,136 1,124,185 501,357 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: In 2020, an additional Administrative Assistant position is being added to better serve the needs of the Department and its administrative staff, bringing the total staff count to 16 full- time positions. Additionally, there will be two promotions from Administrative Assistant to Executive Assistant and Assistant Manager of Customer Service to better align the responsibilities of the staff to the corresponding positions they hold, and to be more consistent with similar positions throughout the City. In 2019, the Building Department was organizationally brought under the direction of the Department of Community Investment. Starting in 2020, the Code Enforcement Department's budget will be moved out of this fund and into its own fund (#230). This fund accounts for the activities of the Building Department. The Building Department regulates the “built environment” through enforcement of current building codes and zoning ordinances. The Building Department's purpose is to promote safe occupancy for all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5 digit address within St. Joseph County. Revenue for the Building Department is primarily generated through issuing permits for construction, demolition, or occupancy. In addition, contractor registrations and licenses are also issued and monitored. Revenue is expected to increase based on current trends. Cash Reserves Target 25% of Annual expenditures 95 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Industrial Revolving Fund Fund Number 754 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - - - - - - - - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 234,521 293,958 225,200 225,200 - - 225,200 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 234,521 293,958 225,200 225,200 - - 225,200 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 89,432 95,223 135,000 135,000 - - - 135,000 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 12,826 24,218 14,000 14,000 - - - 14,000 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 102,258 119,441 149,000 149,000 - - - 149,000 100% Capital - - - - - - - - - Total Expenditures 102,258 119,441 149,000 149,000 - - - 149,000 100% Net Surplus / (Deficit)132,263 174,517 76,200 76,200 - - Beginning Cash Balance 2,917,106 1,632,491 2,078,333 Cash Adjustments (1,416,878) 271,325 - Ending Cash Balance 1,632,491 2,078,333 2,154,533 2,078,333 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department for administrative services. A City cash reserve target has not been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances that must be maintained. This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on the cash balance at the trustee bank. The Cash Adjustments row reflects loan activity that doesn't run through a revenue or expense account. Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (#404) in connection with a downtown hotel/parking garage project. The final payment is due in 2022 (debt schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following current amortization schedule which goes out to 2046. Therefore, in the 2018 budget a total of $486,081 is paid off using the current balance in cash reserves. Payments in future years will be made as BDC loan collections are received. Cash Reserves Target No City reserve requirement; there are program requirements 96 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Smart Streets Debt Service Reserve Fund Number 756 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 4,588 4,629 3,000 3,000 221 221 2,779 93% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 1,714,000 1,715,500 1,716,500 1,716,500 858,000 858,000 858,500 50% Total Revenue 1,718,588 1,720,129 1,719,500 1,719,500 858,221 858,221 861,279 50% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 940,000 970,000 1,000,000 1,000,000 - - - 1,000,000 100% Interest & Fees 770,444 742,019 713,044 713,044 - - - 713,044 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 1,710,444 1,712,019 1,713,044 1,713,044 - - - 1,713,044 100% Capital - - - - - - - - - Total Expenditures 1,710,444 1,712,019 1,713,044 1,713,044 - - - 1,713,044 100% Net Surplus / (Deficit) 8,145 8,111 6,456 6,456 858,221 858,221 Beginning Cash Balance 1,718,645 1,726,790 815,025 Cash Adjustments - (919,876) - Ending Cash Balance 1,726,790 815,025 821,481 2,593,122 Cash Reserves Target 1,710,444 1,712,019 821,481 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Smart Streets Debt Service Reserve Fund accounts for debt service reserve on the 2015 Smart Streets bond that had a par amount of $25 million. The accounting records are maintained in trustee bank accounts. The trustee bank receives debt service payments from the City and passes them through to the bondholders. This fund also receives revenue from interest earned on the cash balance at the trustee bank. The River West TIF Fund (#324) transfers money into this fund semi-annualy to cover debt service payments. The final payment is due February 1, 2037 (debt schedule #135). The debt service reserve amount will be used towards the last debt service payment. Capital expenditures of this bond were tracked in the Smart Streets Bond Capital Fund (#753). Cash Reserves Target 100% cash reserves per bond covenants 97 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Eddy Street Commons Bond Capital Fund Number 759 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 121 65 - - 3 3 (3) - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 121 65 - - 3 3 (3) - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 1,500 - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 1,500 - - - - - - - - Capital 8,477,690 4,602,119 - 3,048,122 215,224 - 215,224 2,832,898 93% Total Expenditures 8,479,190 4,602,119 - 3,048,122 215,224 - 215,224 2,832,898 93% Net Surplus / (Deficit) (8,479,069) (4,602,054) - (3,048,122) (215,221) (215,221) Beginning Cash Balance 16,129,314 7,650,244 3,048,190 Cash Adjustments - - - Ending Cash Balance 7,650,244 3,048,190 68 2,832,969 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the expenditures of the bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). The funds will be spent on Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Initial revenues were bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank. This fund is expected to be spent down or fully encumbered in 2019. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 98 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Eddy Street Commons Bond Debt Service Fund Number 760 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 6,428 8,792 6,000 6,000 441 441 5,559 93% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 2,223,472 1,298,125 1,390,625 1,390,625 648,125 648,125 742,500 53% Total Revenue 2,229,900 1,306,917 1,396,625 1,396,625 648,566 648,566 748,059 54% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 25,000 50,000 145,000 145,000 - - - 145,000 100% Interest & Fees 1,253,472 1,248,125 1,246,625 1,246,625 - - - 1,246,625 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 1,278,472 1,298,125 1,391,625 1,391,625 - - - 1,391,625 100% Capital - - - - - - - - - Total Expenditures 1,278,472 1,298,125 1,391,625 1,391,625 - - - 1,391,625 100% Net Surplus / (Deficit) 951,428 8,792 5,000 5,000 648,566 648,566 Beginning Cash Balance 2,501,480 3,452,908 3,461,700 Cash Adjustments - - - Ending Cash Balance 3,452,908 3,461,700 3,466,700 4,110,266 Cash Reserves Target 2,500,000 2,500,000 2,500,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the receipt of payments from the City's North East Residential Area TIF Fund (#436) and the subsequent semi-annual payment of debt service principal and interest to the bondholders. This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. This amount was deposited into this debt service fund at the time of the closing. In December 2018, an additional $945,000 was added to the debt service reserve. The bonds were closed on August 14, 2017 and the par amount was $25 million. This fund receives debt service payments from the City (recorded as interfund transfers) and passes them to bondholders through trustee banks. This fund also receives revenue from interest earned on the cash held at the trustee bank. The principal and interest payments are set forth in the 20 year debt amortization schedule with the first payment made on February 15, 2018 and the final payment on February 15, 2037. The bond was issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Cash Reserves Target $2,500,000 minimum 99 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Motor Vehicle Highway Fund Number 202 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 6,870,730 3,209,051 3,041,250 3,041,250 234,945 234,945 2,806,305 92% Licenses & Permits - 3,150 3,000 3,000 50 50 2,950 98% Charges for Services 246,361 253,301 232,670 232,670 15,574 15,574 217,096 93% Interest Earnings 137,767 146,469 28,864 28,864 (12,258) (12,258) 41,122 142% Other Income 56,611 42,383 5,300 5,300 2,291 2,291 3,009 57% Interfund Allocation Reimb - 138,150 149,020 149,020 12,411 12,411 136,609 92% Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,437,750 369,818 369,818 4,067,932 92% Total Revenue 11,126,434 7,644,569 7,897,854 7,897,854 622,831 622,831 7,275,023 92% Expenditures by Division Streets / Traffic & Lighting 8,914,649 9,441,018 7,230,493 7,474,820 802,562 629,555 1,432,117 6,042,703 81% Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 81,845 61,052 142,897 1,622,458 92% Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 884,407 690,606 1,575,014 7,665,161 83% Expenditures by Type Personnel Salaries & Wages 2,885,203 2,602,952 2,295,114 2,295,114 231,888 - 231,888 2,063,226 90% Fringe Benefits 1,351,638 970,717 928,777 928,777 121,286 - 121,286 807,491 87% Total Personnel 4,236,841 3,573,668 3,223,891 3,223,891 353,174 - 353,174 2,870,717 89% Supplies 1,701,021 1,080,335 1,209,775 1,812,474 76,931 579,097 656,028 1,156,446 64% Services & Charges Professional Services 670,422 645,007 749,014 830,722 28,699 53,009 81,708 749,014 90% Printing & Advertising 263 222 5,740 5,740 - 500 500 5,240 91% Utilities 45,568 49,037 49,200 49,820 3,555 8,469 12,024 37,796 76% Education & Training 4,425 9,540 15,000 15,000 - 0 0 15,000 100% Travel 1,716 3,391 15,000 15,000 - - - 15,000 100% Repairs & Maintenance 1,679,173 424,771 1,047,588 690,214 120,142 47,619 167,761 522,453 76% Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 127,911 - 127,911 1,407,076 92% Debt Service Principal 719,026 734,901 869,006 869,006 169,495 - 169,495 699,511 80% Interest & Fees 37,504 45,227 69,940 69,940 4,459 - 4,459 65,481 94% Other Services & Charges 94,989 177,033 123,284 123,381 42 1,912 1,954 121,427 98% Interfund Transfers Out - 2,500,000 - - - - - - - Total Services & Charges 4,271,818 6,217,408 4,478,759 4,203,810 454,302 111,509 565,812 3,637,998 87% Capital 27,868 64,316 - - - - - - - Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 884,407 690,606 1,575,014 7,665,161 83% Net Surplus / (Deficit)888,885 (3,291,158) (1,014,571) (1,342,321) (261,576) (952,183) Beginning Cash Balance 7,132,834 8,012,501 4,732,078 Cash Adjustments (9,218) 10,735 - Ending Cash Balance 8,012,501 4,732,078 3,389,757 4,478,160 Cash Reserves Target 2,559,387 2,733,932 2,310,044 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target 25% of Annual expenditures This fund accounts for the operations of the following divisions of the Public Works Department: Streets, Traffic & Lighting, and Curb & Sidewalk. • Streets: The Office of Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Maintenance on streets ranges from paving and patching in the summer to plowing snow in the winter. In 2019, 20.59 miles of streets were resurfaced and 878 tons of patch mix were used to fix an estimated 61,217 potholes. In 2019, the Street Department revived its crack-sealing program in an effort to mitigate water infiltration through cracks in the street surface. During this first season, crews crack-sealed 29 miles of streets. In addition to maintenance, Streets maintains around 398 miles of alley surface. Also operating under the Street Department is Unit 211, a 24/7 response vehicle that works with the South Bend Police Department and the South Bend Fire Department for emergencies. • Traffic & Lighting: The Office of Traffic & Lighting maintains traffic signs, signals and city-owned street lights, and is responsible for approximately 160 signalized intersections and 3,000 street lights. In 2019, there were roughly 1,650 work orders for sign maintenance, installation and/or removal. Not only does this office provide traffic control in construction areas for the Offices of Streets and Sewers, but Traffic & Lighting also works with the South Bend Police Department to provide traffic control for special events in the city, setting up traffic control for an average of 100 different events in a year. Additionally, Traffic & Lighting is responsible for street painting, i.e., line striping, crosswalks, stop bars, etc. In 2019, they painted 330.03 miles of City streets. • Curb & Sidewalk: An annual program to replace sidewalks, curbs, and curb ramps in poor condition at residential properties throughout the City. City Council members select the locations and they are reviewed by Engineering for bidding as a public works project. This fund receives gas tax and wheel tax revenue from the State of Indiana. In April 2017, Indiana lawmakers passed House Enrolled Act 1002-2017 to raise extra funds to repair the state’s roads and bridges. The bill raised the gas, special fuel, and motor carrier surcharge taxes by 10 cents. On July 1, 2018, the gas tax increased from 18 to 28 cents per gallon. Despite this increase, the City's gas tax revenue decreased by $500k from 2018 to 2019 due to changes to the State's distribution formula which keeps more funds at the State level. Revenue is forecasted conservatively given the current conditions. The City continues to work with the State to understand the gasoline tax revenue estimates for the coming years. As this fund's revenues decrease, the City continues to use income tax revenues to support the current level of street maintenance and repair, transferring funds from County Option Income Tax Fund (#404). Street Department - Historically, Streets has used approximately $450k from the Local Road & Street Fund (#251) to pay for asphalt and related paving materials. In 2018, Streets earmarked $600k of its street maintenance budget in the Motor Vehicle Highway Fund (#202) for contracted paving work. In 2019, it was decided to budget an additional $550k in the Motor Vehicle Highway Fund (#202) for paving materials and to use Local Road & Street Fund (#251) dollars to fund contracted paving. In 2020, contracted paving is budgeted at $400k in the Motor Vehicle Highway Fund (#202) and $600k in the Local Road & Street Fund (#251). Curb & Sidewalk Program - Three (3) Concrete Finishers were added to the 2019 budget. The addition of these positions enabled the Curb & Sidewalk crew to increase curb work production from 2,601 feet in 2018 to 4,038 feet in 2019 and sidewalk production from 2,844 feet in 2018 to 4,943 feet in 2019. In 2020, an additional $200,000 was budgeted for the Curb & Sidewalk program per Council's request. 100 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name MVH Restricted Fund Fund Number 266 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - 3,209,051 3,041,250 3,041,250 234,945 234,945 2,806,305 92% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - 12,367 144 144 (1,359) (1,359) 1,503 1044% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - 3,221,418 3,041,394 3,041,394 233,586 233,586 2,807,808 92% Expenditures by Type Personnel Salaries & Wages - 290,561 988,102 988,102 - - - 988,102 100% Fringe Benefits - 148,185 441,276 441,276 - - - 441,276 100% Total Personnel - 438,746 1,429,378 1,429,378 - - - 1,429,378 100% Supplies - 1,355,841 1,157,640 1,187,026 66 16,675 16,742 1,170,284 99% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - 774,629 439,246 839,246 5,095 - 5,095 834,151 99% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - 774,629 439,246 839,246 5,095 - 5,095 834,151 99% Capital - - - - - - - - - Total Expenditures - 2,569,216 3,026,264 3,455,650 5,161 16,675 21,837 3,433,813 99% Net Surplus / (Deficit) - 652,202 15,130 (414,256) 228,424 211,749 Beginning Cash Balance - - 648,877 Cash Adjustments - (3,325) - Ending Cash Balance - 648,877 234,621 883,266 Cash Reserves Target - 642,304 863,913 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The MVH Restricted Fund was established in 2019 due to a directive from the State Board of Accounts: Starting on January 1, 2019, the political subdivision must post at the time of receipt of the distribution from the State Motor Vehicle Highway Account fifty percent (50%) of the distribution to MVH Restricted. The political subdivision, by ordinance or resolution, may elect to allocate more than fifty percent (50%) of the distributions to MVH Restricted. During the same fiscal year, the political subdivision may transfer, by ordinance or resolution, the amount allocated in excess of the 50% requirement from MVH Restricted to MVH. In no event can any transfers from MVH Restricted to MVH reduce the fiscal year distributions from the State Motor Vehicle Highway Account below the 50% requirement for MVH Restricted. Any amounts allocated in excess of the required 50% of distributions which remain in MVH Restricted at the end of the fiscal year must remain in MVH Restricted until expended for construction, reconstruction, or preservation. This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. This fund also receives revenue from interest earned on the fund's cash balance. Qualified Expenditures: Effective July 1, 2018, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. Cash Reserves Target 25% of Annual expenditures 101 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Local Roads & Streets Fund Number 251 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 1,827,580 1,858,579 1,539,462 1,539,462 159,736 159,736 1,379,726 90% Intergov./ Grants 292,498 117,020 350,000 350,000 - - 350,000 100% Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 70,031 111,308 4,098 4,098 (13,654) (13,654) 17,752 433% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 412,635 38,375 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - 2,500,000 - - - - - - Total Revenue 2,602,744 4,625,282 1,893,560 1,893,560 146,081 146,081 1,747,478 92% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 555,400 63,646 250,000 278,876 - 28,876 28,876 250,000 90% Services & Charges Professional Services 14,000 175,032 80,000 671,081 11,103 579,978 591,081 80,000 12% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 764,121 376,289 1,250,000 1,580,211 9,654 320,557 330,210 1,250,001 79% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - 5,000 15,000 15,000 - - - 15,000 100% Interfund Transfers Out 284,500 617,569 1,000,000 1,000,000 - - - 1,000,000 100% Total Services & Charges 1,062,621 1,173,890 2,345,000 3,266,292 20,757 900,535 921,291 2,345,001 72% Capital 391,854 2,095,286 400,000 2,242,515 2,208 1,840,308 1,842,515 400,000 18% Total Expenditures 2,009,875 3,332,822 2,995,000 5,787,683 22,964 2,769,718 2,792,683 2,995,001 52% Net Surplus / (Deficit) 592,869 1,292,460 (1,101,440) (3,894,123) 123,117 (2,646,601) Beginning Cash Balance 3,340,696 3,929,500 5,220,874 Cash Adjustments (4,065) (1,086) - Ending Cash Balance 3,929,500 5,220,874 1,326,751 5,365,237 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to track expenditures for road projects managed by the Engineering division of the Department of Public Works. This fund receives gas taxes from the State of Indiana as its primary revenue source, forecasted conservatively given the changes in the State's distribution formula. In 2008, wheel tax revenue was moved from this fund to the Motor Vehicle Highway Fund (#202). This fund also receives revenue from interest earned on the fund's cash balance. Grants/Intergovernmental revenue is provided by the Indiana Department of Transportation (INDOT) and reimbursed through progress billing for state approved projects. In 2019, $2.5 million was transferred from the Economic Development Income Tax Fund (EDIT) Fund (#408) to cover the cost of 20% local match for the Bendix Drive Pavement Replacement Project. The major project in this fund is the Bendix Drive Pavement Replacement Project: road reconstruction along Bendix Drive from Lathrop Road to the south end of the bridges over the Indiana Toll Road. The construction cost estimate is $4,816,000 (2020 letting). Other expenditures are for general street maintenance, traffic calming, outsourced paving, and traffic signal maintenance. Interfund transfers out in 2019 through 2024 are transfers to the Local Road & Bridge Grant Fund (#265) to match the Community Crossings state grant from INDOT. The grant is a 50/50 matching program. Cash Reserves Target No reserve requirement 102 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name LOIT Special Distribution Fund Number 257 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 670,000 - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 37,969 10,229 2,181 2,181 (397) (397) 2,578 118% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 185,734 92,453 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 254,000 - - - - - - - Total Revenue 1,147,703 102,682 2,181 2,181 (397) (397) 2,578 118% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 390,739 257,469 - 23,860 13,231 10,629 23,860 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 1,340,000 - - - - - - - - Total Services & Charges 1,730,739 257,469 - 23,860 13,231 10,629 23,860 - 0% Capital 939,155 434,025 - 140,227 19,107 121,120 140,227 - 0% Total Expenditures 2,669,894 691,494 - 164,087 32,338 131,749 164,087 - 0% Net Surplus / (Deficit)(1,522,191) (588,812) 2,181 (161,906) (32,735) (164,484) Beginning Cash Balance 2,281,338 759,357 170,335 Cash Adjustments 210 (210) - Ending Cash Balance 759,357 170,335 8,429 138,293 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes from the State for the purpose of infrastructure expenditures. Per the state statute, a minimum of 75% must be spent on infrastructure projects. A total of $4,217,549, representing 75% of the total distribution, was deposited in May 2016, comprised of $4,160,901 distributed to the City and $56,648 distributed to the Redevelopment Authority. The remainder was deposited into the Rainy Day Fund (#102). Based on the fund purpose listed above, the one-time payment of local income tax received for infrastructure improvements has been expended and therefore this fund is slated to be inactivated. The City continues to use this cash to help fund infrastructure projects. The fund should be spent down in the next year or so. Projects are managed by the Engineering division of the Department of Public Works. Cash Reserves Target No reserve requirement - one-time distribution - spend down to zero 103 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Local Road & Bridge Grant Fund Number 265 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - 553,253 1,000,000 1,000,000 - - 1,000,000 100% Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 6,282 8,641 2,656 2,656 (1,062) (1,062) 3,718 140% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 1,370,500 553,253 1,000,000 1,000,000 - - 1,000,000 100% Total Revenue 1,376,782 1,115,147 2,002,656 2,002,656 (1,062) (1,062) 2,003,718 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 1,704,898 996,856 2,000,000 2,974,341 80,354 893,987 974,341 2,000,000 67% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 334,741 - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 2,039,640 996,856 2,000,000 2,974,341 80,354 893,987 974,341 2,000,000 67% Capital - - - - - - - - - Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 80,354 893,987 974,341 2,000,000 67% Net Surplus / (Deficit) (662,857) 118,291 2,656 (971,685) (81,416) (975,402) Beginning Cash Balance 992,943 330,177 448,377 Cash Adjustments 91 (91) - Ending Cash Balance 330,177 448,377 (523,308) 368,786 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in December 2016 to account for the receipt of the Community Crossings state grant and matching revenue (50/50) and for the payment of expenditures on eligible projects, per the Indiana State Board of Accounts (SBOA). - Community Crossings is a partnership between the Indiana Department of Transportation (INDOT) and Hoosier communities, both urban and rural, to invest in infrastructure projects that catalyze economic development, create jobs, and strengthen local transportation networks. In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251). In 2020, the City is seeking $1 million in grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251). 2020 Expenditures are calculated on anticipated grant proceeds, plus the City's matching portion funded by Local Roads & Street Fund (#251). The Community Crossings Matching Grant project includes pavement reconstruction - asphalt milling and resurfacing and curb ramps. Projects are managed by the Engineering division of the Department of Public Works. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 104 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Major Moves Construction Fund Number 412 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 50,664 60,743 8,000 8,000 (5,181) (5,181) 13,181 165% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 493,328 584,181 493,328 493,328 - - 493,328 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 543,992 644,925 501,328 501,328 (5,181) (5,181) 506,509 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - 1,502 500,000 597,870 - 97,870 97,870 500,000 84% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 671,364 710,820 - 142,099 3,746 138,352 142,099 - 0% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 671,364 712,322 500,000 739,969 3,746 236,222 239,969 500,000 68% Capital 7,090 513,712 - 932,316 8,187 79,190 87,376 844,940 91% Total Expenditures 678,454 1,226,034 500,000 1,672,285 11,933 315,412 327,345 1,344,940 80% Net Surplus / (Deficit) (134,462) (581,109) 1,328 (1,170,957) (17,114) (332,526) Beginning Cash Balance 2,910,880 2,772,697 2,190,822 Cash Adjustments (3,722) (766) - Ending Cash Balance 2,772,697 2,190,822 1,019,865 2,182,623 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2006 with the City's share of the proceeds for the lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital improvements projects managed by the Engineering division of the Department of Public Works. In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251). In 2020, the City is seeking $1 million in grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251). This fund receives principal and interest income from interfund loans (debt schedules 84 & 85) being repaid by the River East Residential TIF Fund (#436). The loans will be paid off in 2024 and 2029. This fund also receives revenue from interest earned on the fund's cash balance. Since the original funding for Major Moves was realized in 2006 from the lease proceeds of the Indiana Toll Road and the interfund loans will eventually be paid off, there will be no funding source remaining by 2029. At that time, this fund will be spent down to zero. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 105 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Solid Waste Operations Fund Number 610 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 5,408,816 5,463,922 5,604,450 5,604,450 437,973 437,973 5,166,477 92% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 9,741 10,429 - - (1,035) (1,035) 1,035 - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 75,596 13,220 12,700 12,700 - - 12,700 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 5,494,152 5,487,571 5,617,150 5,617,150 436,938 436,938 5,180,212 92% Expenditures by Type Personnel Salaries & Wages 1,067,278 1,030,068 1,132,274 1,132,274 81,844 - 81,844 1,050,430 93% Fringe Benefits 502,791 421,865 518,320 518,320 47,993 - 47,993 470,327 91% Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 129,837 - 129,837 1,520,757 92% Supplies 277,367 254,413 424,000 454,360 17,147 190,605 207,752 246,608 54% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - 5,193 5,193 - - - 5,193 100% Utilities - - - - - - - - - Education & Training 11,509 975 20,000 20,000 - - - 20,000 100% Travel 2,556 1,137 9,900 9,900 - - - 9,900 100% Repairs & Maintenance 972,796 810,289 720,000 720,000 72,273 - 72,273 647,727 90% Interfund Allocations 851,115 998,406 958,978 958,978 79,913 - 79,913 879,065 92% Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 884,322 998,584 1,036,700 1,041,146 80,866 866,031 946,897 94,249 9% Interfund Transfers Out 1,004,039 1,053,026 1,231,349 1,231,349 185,000 - 185,000 1,046,349 85% Total Services & Charges 3,726,338 3,862,416 3,982,120 3,986,566 418,052 866,031 1,284,083 2,702,483 68% Capital - - - - - - - - - Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 565,035 1,056,636 1,621,672 4,469,848 73% Net Surplus / (Deficit) (79,622) (81,191) (439,564) (474,370) (128,097) (1,184,734) Beginning Cash Balance 533,909 526,853 448,091 Cash Adjustments 72,566 2,429 - Ending Cash Balance 526,853 448,091 (26,279) 344,007 Cash Reserves Target 557,377 556,876 609,152 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the operations of the Solid Waste Division of the Department of Public Works. Solid Waste provides exceptional waste management services for the residents of South Bend. They collect an average of 29,200 tons of trash annually through weekly service. Additional services available to residents include trash extra bulky collection, weekly yard waste collection, yard waste extra bulky collection, and Christmas tree collection. This fund is funded by charging City residents a monthly fee for pick-up and disposal of trash at an area landfill/transfer station and recycling centers. The City may pursue a trash/yard waste collection fee increase to cover expenses. The most recent rate increases were in 2008 (ordinance no. 9861-08) and 2017 (ordinance no. 10400-15). Landfill costs continue to rise and are forecasted to increase 3% per year. The yard waste program participation increased from 52% in 2018 to 61% in 2019. This requires additional yard waste totes and overtime wages. In 2020, an additional $10,000 is budgeted in Education & Training for training on the new route software. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. Due to the annual increases in wages/benefits, maintenance, disposal and allocation costs the City is requesting trash/yard waste collection fee increase to cover expenses. Solid Waste's capital needs are tracked in a separate capital fund (#611). Funds are transferred to capital fund as needed for the payment of debt service payments for capital leases. The City purchases new trash trucks through 5-year capital leases. Cash Reserves Target 10% of Annual expenditures 106 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Solid Waste Capital Fund Number 611 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 1,654 5,160 617 617 (153) (153) 770 125% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 1,435 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 1,004,039 1,053,026 1,231,349 1,231,349 185,000 185,000 1,046,349 85% Total Revenue 1,007,128 1,058,186 1,231,966 1,231,966 184,847 184,847 1,047,119 85% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 937,090 970,891 1,159,236 1,159,236 177,896 - 177,896 981,340 85% Interest & Fees 65,381 67,113 72,113 72,113 7,155 - 7,155 64,958 90% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 185,051 - 185,051 1,046,298 85% Capital - - - 94,000 - 94,000 94,000 - 0% Total Expenditures 1,002,470 1,038,004 1,231,349 1,325,349 185,051 94,000 279,051 1,046,298 79% Net Surplus / (Deficit) 4,657 20,182 617 (93,383) (204) (94,204) Beginning Cash Balance 39,995 44,603 64,773 Cash Adjustments (49) (12) - Ending Cash Balance 44,603 64,773 (28,610) 64,832 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used for debt service and capital expenditures related to the Solid Waste Division of the Department of Public Works. This fund receives interfund transfers from the Solid Waste Operations Fund (#610) to cover expenditures as needed. Over the next five years, Solid Waste plans to replace older trucks with side-load dedicated units, replacing about two trucks a year. These trucks will be purchased with capital lease proceeds and paid off over a 5-year period. 2019 expenditures included $94,000 for the purchase of new route software. 2020 expenditures include a side-load dedicated unit (trask truck) and a used bobcat. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 107 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Operations Fund Number 620 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 15,388,151 18,428,418 19,419,036 19,419,036 1,423,593 1,423,593 17,995,443 93% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 52,112 72,870 30,000 30,000 (10,917) (10,917) 40,917 136% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 33,509 37,155 47,500 47,500 4,670 4,670 42,830 90% Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 149,030 149,030 1,639,297 92% Interfund Transfers In 108,690 159,826 100,000 100,000 9,991 9,991 90,009 90% Total Revenue 16,973,411 20,433,157 21,384,863 21,384,863 1,576,368 1,576,368 19,808,496 93% Expenditures by Type Personnel Salaries & Wages 3,495,419 3,287,529 3,665,888 3,665,888 257,167 - 257,167 3,408,721 93% Fringe Benefits 1,684,791 1,287,012 1,526,296 1,526,296 134,631 - 134,631 1,391,665 91% Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 391,798 - 391,798 4,800,386 92% Supplies 1,319,059 1,499,242 1,681,960 1,877,578 152,320 160,012 312,332 1,565,246 83% Services & Charges Professional Services 1,373,050 2,013,180 2,600,930 3,063,260 134,134 852,483 986,617 2,076,643 68% Printing & Advertising 469 1,165 10,359 10,359 209 41 250 10,109 98% Utilities 777,050 769,708 833,700 833,700 60,135 - 60,135 773,565 93% Education & Training 11,331 10,627 30,175 37,960 4,449 3,711 8,160 29,800 79% Travel 2,785 2,386 18,750 18,750 - - - 18,750 100% Repairs & Maintenance 359,337 321,740 390,200 498,185 13,491 102,648 116,139 382,046 77% Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 182,026 - 182,026 2,002,308 92% Insurance - - - - - - - - - Debt Service Principal 394,755 396,892 402,017 402,017 100,865 729 101,594 300,423 75% Interest & Fees 35,731 23,014 15,525 15,525 6,213 45 6,257 9,268 60% Grants & Subsidies - - - - - - - - - Other Services & Charges 1,222,554 1,886,371 1,556,920 1,679,963 111,451 248,666 360,117 1,319,846 79% Interfund Transfers Out 3,778,273 7,202,176 7,582,928 7,582,928 576,053 - 576,053 7,006,875 92% Total Services & Charges 9,294,853 14,606,609 15,625,838 16,326,981 1,189,026 1,208,322 2,397,348 13,929,633 85% Capital - - - - - - - - - Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 1,733,145 1,368,334 3,101,478 20,295,265 87% Net Surplus / (Deficit) 1,179,289 (247,235) (1,115,119) (2,011,880) (156,777) (1,525,111) Beginning Cash Balance 3,482,307 4,629,470 4,194,557 Cash Adjustments (32,125) (187,679) - Ending Cash Balance 4,629,470 4,194,557 2,182,677 4,116,207 Cash Reserves Target 789,706 1,034,020 1,169,837 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund was established to account for all revenue and operational expenses of the water utility. This fund provides the monies for debt service obligations, reserve requirements and revenue funded capital improvements through transfer of monies to other funds within the utility operations. The general source of the Utilities revenue comes from the water service that is provided to its customers. Quarter 1 of 2020 includes the final three months of a two phase increase in water rates and charges. Forecast assumptions remain flat with minimal change. Other Income - consists of reimbursements, sale of fixed assets, and other miscellaneous type sales. Interfund Allocation Reimbursement - the Utility Customer Service Fee and the Payroll Cost Allocation. Transfers In - cash interest earnings received from Water Work's Funds 624, 625, 626 and 629. Operation expenses include those incurred in operating source of supply and pumping facilities, treatment facilities and distribution facilities. In addition, customer service costs are related to account billing and collections. Transfers Out provide the funding for annual debt service payments, capital expenditures, additional operations & maintenance (O&M) cash reserves, and for payment in lieu of taxes (PILOT) transferred to the General Fund (#101). 2020 staffing changes include two non-bargaining position title and responsibility changes. Positions are Director of Distribution and Manager-Distribution Services and Records. In 2019, there was a one-time break in the health insurance cost per employee. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates. Debt service principal and interest payments are for capital leases used to purchase water meters. The leases will be paid off in 2021 and 2022 (debt schedules #149 & #158). In 2020, the decrease in Other Services & Charges is due to the 2019 Budget including $490,000 for the new utility billing software implementation project. Cash Reserves Target 5% of Annual expenditures 108 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Capital Fund Number 622 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 225,863 192,850 100,000 100,000 159,458 159,458 (59,458) -59% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 35,872 73,538 25,000 25,000 (9,936) (9,936) 34,936 140% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 321,837 321,837 3,540,163 92% Total Revenue 269,787 3,507,387 3,987,000 3,987,000 471,359 471,359 3,515,641 88% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 11,896 65,611 - 113,792 - 113,792 113,792 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 11,896 65,611 - 113,792 - 113,792 113,792 - 0% Capital 512,295 1,147,043 3,142,000 4,756,255 29,304 533,351 562,655 4,193,600 88% Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 29,304 647,143 676,447 4,193,600 86% Net Surplus / (Deficit) (254,403) 2,294,733 845,000 (883,047) 442,055 (205,088) Beginning Cash Balance 2,150,002 1,892,832 4,177,611 Cash Adjustments (2,767) (9,954) - Ending Cash Balance 1,892,832 4,177,611 3,294,564 4,638,375 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 2020 projects include: Cash Reserves Target No reserve requirement - Capital fund - spend down to zero Building Improvements: $235,000 • Olive Street Garage #2 roof restoration - $35,000 • Olive Street Admin Bldg roof restoration - $100,000 • arched building for storage of aggregate material - $100,000 Vehicles & Equipment: $527,000 • (3) mini cargo vans - $99,000 • (1) cargo van - $40,000 • (1) midsize car - $25,000 • (1) sport utility vehicle - $33,000 • (1) 4WD pickup truck with plow - $45,000 • (1) crew truck - $200,000 • (1) 4WD truck with valve machine - $65,000 • (1) mobile light generator - $20,000 Booster Pump Stations: $78,000 • Locust booster station - $12,000 • Topsfield booster station - $12,000 • Winterberry booster station - $54,000 Wells: $179,000 • Carriage Hills well field - $64,000 • Cleveland North well field - $115,000 Mains: $680,000 • Water main, hydrant, and valve replacement; includes hydrostop tapping, line stop, Inserta valve (1) - $80,000 North Station Filtration Plant Rehabilitation: $672,000 (2020) / $950,000 (2019) Upgrades and replacements include: • outdated chlorine gas system • scrubber chemical • filter media • raw water piping • dehumidification system • HVAC compressors • outdated PLCs • high service pumps Pinkhook Filtration Plant Rehabilitation: $771,000 (2020) / $2M overall budget Project elements include: • replacement of electronic actuator valves • replacement of filter underdrains • control panel and motor upgrades • air handling system upgrades • building roof repairs This fund is used for acquiring, constructing, and improving water utility capital assets. Water utility capital assets include wells, reservoirs, transmission and distribution mains, water meters, pumping equipment, treatment equipment, transportation equipment, and other general plant items. Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the water system. This fund receives interfund transfers from the Water Works Operations Fund (#620). Water Meters • 2020-2024 Interfund Transfer In includes $800,000 annually for water meters • restricted cash accumulation beginning in 2018-2024 will total $5,600,000 • use of monies is for a future meter change out program 109 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Customer Deposit Fund Number 624 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 26,882 34,493 20,000 20,000 (3,038) (3,038) 23,038 115% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 26,882 34,493 20,000 20,000 (3,038) (3,038) 23,038 115% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 24,957 34,076 20,000 20,000 2,189 - 2,189 17,811 89% Total Services & Charges 24,957 34,076 20,000 20,000 2,189 - 2,189 17,811 89% Capital - - - - - - - - - Total Expenditures 24,957 34,076 20,000 20,000 2,189 - 2,189 17,811 89% Net Surplus / (Deficit) 1,925 416 - - (5,227) (5,227) Beginning Cash Balance 1,518,552 1,506,992 1,284,429 Cash Adjustments (13,485) (222,980) - Ending Cash Balance 1,506,992 1,284,429 1,284,429 1,284,535 Cash Reserves Target 1,506,992 1,284,429 1,284,429 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill. This fund receives revenue from interest earned on the fund's cash balance. Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620). Cash Reserves Target 100% cash reserves for customer deposits 110 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Sinking (Debt Service) Fund Number 625 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 15,393 25,708 20,000 20,000 1,707 1,707 18,293 91% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 101,500 101,500 1,719,986 94% Total Revenue 2,002,533 2,038,708 1,841,486 1,841,486 103,207 103,207 1,738,279 94% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - 2,653,962 1,338,099 1,338,099 - - - 1,338,099 100% Interest & Fees 284,967 803,857 483,387 483,387 - - - 483,387 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 15,827 25,229 20,000 20,000 2,868 - 2,868 17,132 86% Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 2,868 - 2,868 1,838,618 100% Capital - - - - - - - - - Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 2,868 - 2,868 1,838,618 100% Net Surplus / (Deficit) 1,701,739 (1,444,341) - - 100,338 100,338 Beginning Cash Balance 28,105 1,730,279 285,460 Cash Adjustments 435 (478) - Ending Cash Balance 1,730,279 285,460 285,460 386,960 Cash Reserves Target 1,730,279 285,460 285,460 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. Biannual installments are disbursed at the end of June and December. June's payment includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal. This fund receives interfund transfers from the Water Works Operations Fund (#620). Current debt includes: - 2012 Water Works Refunding Bonds, Refund 2002 - scheduled to retire on 1/1/23 with final payment being made in December 2022, (debt schedule #25) - 2009 Water Works Improvements, State Revolving Fund - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #68) - 2009 Water Works Improvements, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69) - 2012 Water Works Revenue Bond - scheduled to retire on 1/1/33 with final payment being made in December 2032, (debt schedule #99) - 2016 Water Works Refunding Bonds, Refund 2000 & 2006 - scheduled to retire on 1/1/27 with final payment being made in December 2026, (debt schedule #156) Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620). Cash Reserves Target 100% cash reserves per bond covenants 111 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Bond Reserve Fund Number 626 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 25,420 33,355 20,000 20,000 (3,238) (3,238) 23,238 116% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 25,420 33,355 20,000 20,000 (3,238) (3,238) 23,238 116% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 24,000 34,582 20,000 20,000 - - - 20,000 100% Total Services & Charges 24,000 34,582 20,000 20,000 - - - 20,000 100% Capital - - - - - - - - - Total Expenditures 24,000 34,582 20,000 20,000 - - - 20,000 100% Net Surplus / (Deficit)1,420 (1,227) - - (3,238) (3,238) Beginning Cash Balance 1,426,658 1,426,313 1,424,701 Cash Adjustments (1,765) (385) - Ending Cash Balance 1,426,313 1,424,701 1,424,701 1,427,124 Cash Reserves Target 1,426,313 1,424,701 1,424,701 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The purpose of this fund is to ensure compliance with certain debt service bond covenants. The required cash balance is determined by the debt service financing arrangements at the time of issuance. This fund receives revenue from interest earned on the fund's cash balance. Excess interest earned on this fund's cash balance is transferred to the Water Works Operation Fund (#620). The debt service reserve amount is used towards the last debt service payment. Cash Reserves Target 100% cash reserves per bond covenants and Crowe Horwath 112 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Water Works Reserve Operations & Maintenance Fund Number 629 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 47,204 66,676 40,000 40,000 (6,849) (6,849) 46,849 117% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 52,249 225,552 200,000 200,000 16,931 16,931 183,069 92% Total Revenue 99,453 292,228 240,000 240,000 10,082 10,082 229,918 96% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 43,905 65,938 40,000 40,000 4,934 - 4,934 35,066 88% Total Services & Charges 43,905 65,938 40,000 40,000 4,934 - 4,934 35,066 88% Capital - - - - - - - - - Total Expenditures 43,905 65,938 40,000 40,000 4,934 - 4,934 35,066 88% Net Surplus / (Deficit) 55,548 226,290 200,000 200,000 5,147 5,147 Beginning Cash Balance 2,617,920 2,670,169 2,895,721 Cash Adjustments (3,299) (738) - Ending Cash Balance 2,670,169 2,895,721 3,095,721 2,912,652 Cash Reserves Target 2,003,042 2,246,818 2,636,163 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The purpose of this fund is to hold cash reserves equivalent to two months of Water Works' budgeted operating expenses. This serves as fiscal protection against the risk of revenue shortfalls, emergencies, and other economic risks that may impact the Water Utility's ability to meet financial commitments. This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) will transfer funds to increase the cash reserves. Additional reserve is required in 2020 to cover encumbrances rolled over from 2019 to 2020. Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (#620). Cash Reserves Target 16.67% of annual operating expenses in Fund 620, net of transfers 113 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewer Repair Insurance Fund Number 640 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 640,050 652,271 645,105 645,105 54,946 54,946 590,159 91% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 34,121 48,681 25,197 25,197 (5,163) (5,163) 30,360 120% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - 365 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 674,171 701,317 670,302 670,302 49,783 49,783 620,519 93% Expenditures by Type Personnel Salaries & Wages 148,298 108,341 115,313 115,313 9,077 - 9,077 106,236 92% Fringe Benefits 69,760 44,267 48,247 48,247 4,609 - 4,609 43,638 90% Total Personnel 218,059 152,608 163,560 163,560 13,686 - 13,686 149,874 92% Supplies 32,495 29,334 16,265 44,785 2,701 26,094 28,796 15,989 36% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - 700 700 - - - 700 100% Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 250,641 291,547 386,000 442,299 49,690 324,500 374,190 68,109 15% Interfund Allocations 17,868 75,495 84,511 84,511 7,038 - 7,038 77,473 92% Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 6,150 3,828 6,500 6,500 (229) - (229) 6,729 104% Interfund Transfers Out - - - - - - - - - Total Services & Charges 274,659 370,870 477,711 534,010 56,499 324,500 380,999 153,011 29% Capital - - - - - - - - - Total Expenditures 525,213 552,812 657,536 742,355 72,887 350,594 423,481 318,874 43% Net Surplus / (Deficit) 148,958 148,505 12,766 (72,053) (23,104) (373,699) Beginning Cash Balance 1,866,378 2,019,718 2,168,507 Cash Adjustments 4,382 285 - Ending Cash Balance 2,019,718 2,168,507 2,096,454 2,156,220 Cash Reserves Target 131,303 138,203 185,589 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Sewer Insurance program is funded by a monthly charge on City residents' sewer bills. The City is responsible for the main sewer line; from the main line to the house is the homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean-out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires excavation work - a "dig". The program is set up so that the homeowner pays a maximum $500 deductible toward the cost of the repair and the City pays the rest. This fund collects a monthly charge on City residents' sewer bills. This fund also receives revenue from interest earned on the fund's cash balance. In 2020, the budget was increased for contracted repairs. This increase is in response to the number of new customers who are hooking into the City of South Bend sewer system; with new customers comes more opportunity for needed repairs. Also, an aging infrastructure costs more to maintain/repair. In summation, with an increased customer base, costs will continue to go up. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. Cash Reserves Target 25% of Annual expenditures 114 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Works Operations Fund Number 641 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 38,513,117 39,245,843 38,680,677 38,680,677 3,121,508 3,121,508 35,559,169 92% Interest Earnings 234,125 325,226 45,000 45,000 (36,462) (36,462) 81,462 181% Other Income 98,616 93,446 50,784 50,784 - - 50,784 100% Interfund Allocation Reimb - 421,463 446,759 446,759 37,240 37,240 409,519 92% Interfund Transfers In 456,442 327,330 145,000 145,000 10,144 10,144 134,856 93% Total Revenue 39,302,300 40,413,309 39,368,220 39,368,220 3,132,430 3,132,430 36,235,790 92% Expenditures by Division Sewers 6,335,739 5,790,685 6,803,657 9,361,910 471,391 2,641,297 3,112,688 6,249,222 67% Concrete Crew 387,496 418,317 517,611 535,869 35,932 20,346 56,278 479,591 89% Wastewater 29,273,354 32,455,767 34,798,285 36,150,458 1,348,178 1,762,086 3,110,264 33,040,194 91% Organic Resources 1,557,590 1,609,596 1,656,029 1,667,872 245,161 14,114 259,275 1,408,597 84% Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 2,100,662 4,437,843 6,538,505 41,177,604 86% Expenditures by Type Personnel Salaries & Wages 5,069,496 4,674,220 5,162,463 5,162,463 381,850 - 381,850 4,780,613 93% Fringe Benefits 2,267,846 1,739,623 2,042,077 2,042,077 189,643 - 189,643 1,852,434 91% Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 571,494 - 571,494 6,633,047 92% Supplies 1,747,634 1,739,090 2,214,711 2,605,549 126,646 475,435 602,081 2,003,468 77% Services & Charges Professional Services 1,383,933 1,645,831 1,617,000 2,082,443 52,014 444,298 496,312 1,586,131 76% Printing & Advertising 746 297 9,711 9,961 86 200 286 9,675 97% Utilities 1,045,885 1,206,860 1,314,860 1,318,164 90,092 28,100 118,192 1,199,972 91% Education & Training 12,948 17,885 41,500 41,500 1,122 - 1,122 40,378 97% Travel 16,671 10,919 49,500 50,849 1,290 1,025 2,315 48,534 95% Repairs & Maintenance 1,320,235 2,327,935 2,049,436 2,237,670 86,900 264,800 351,700 1,885,970 84% Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 470,426 - 470,426 5,174,906 92% Debt Service Principal 602,115 564,025 523,738 523,738 162,069 899 162,968 360,770 69% Interest & Fees 41,596 25,784 16,278 16,278 7,042 67 7,110 9,168 56% Other Services & Charges 2,925,605 2,837,379 2,714,525 5,605,634 107,400 3,223,018 3,330,418 2,275,216 41% Interfund Transfers Out 17,299,215 17,753,661 20,374,451 20,374,451 424,083 - 424,083 19,950,369 98% Total Services & Charges 28,469,203 32,121,433 34,356,331 37,906,020 1,402,523 3,962,408 5,364,931 32,541,089 86% Capital - - - - - - - - - Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 2,100,662 4,437,843 6,538,505 41,177,604 86% Net Surplus / (Deficit) 1,748,121 138,943 (4,407,362) (8,347,889) 1,031,768 (3,406,074) Beginning Cash Balance 13,004,372 15,201,615 15,373,313 Cash Adjustments 449,122 32,755 - Ending Cash Balance 15,201,615 15,373,313 7,025,424 16,664,460 Cash Reserves Target 1,877,709 2,013,718 2,385,805 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target 5% of Annual expenditures This fund accounts for the operations of the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew. Wastewater Division: Facilitates the collection, treatment and disposal of wastewater. Responsible for the operation of the treatment facility, which is a conventional activated sludge plant, the interceptor sewer system, the combined sewer overflow (CSO) system and the remote sewage lift stations. Sewers Division: Oversees the repair and maintenance of approximately 700 miles of sanitary sewer and storm drains. Along with the sanitary and storm lines, Sewers also maintains around 10,000 catch basins, inlets and drains. Maintenance of the sewer system is assisted by a vactor truck outfitted with a specialized camera system that enables real-time viewing of the inside of the sewer lines. This allows for the identification of issues to be addressed before they become problems that can affect the public. Sewers also mows and upkeeps the City’s retention ponds. Organic Resources Division: Recycles collected yard waste, leaves, and brush for compost and mulch products. This fund receives revenue from charges for utility services for the City's residents. Nominal increases in revenue are projected. The sewer user rate will not change but the outside surcharge rate will increase slightly. Interfund Allocation Reimbursement - a portion of wages and benefits for positions that serve other divisions within the Department of Public Works. These positions are allocated out to the following divisions: Streets and Curb & Sidewalk (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew. Interfund Transfer In - incoming interest earnings receipts from Sewage Works Reserve O&M Fund (#643) and the Sewage Works Customer Deposit Fund (#654). The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019 . In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. From 2019 to 2020, the budgeted expenditures increased 6% as compared to the 2019 adopted budget ($41.1 million). Interfund Transfers Out include: transfers to the Sewage Works Sinking Fund (#649) to fund debt service payments on bonds, transfers to the Sewage Works Capital Fund (#642) to fund capital expenditures, and a transfer to the General Fund (#101) for payment in lieu of taxes (PILOT). 115 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Works Capital Fund Number 642 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 691,413 475,488 300,000 300,000 387,468 387,468 (87,468) -29% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 150,885 244,500 60,000 60,000 (21,110) (21,110) 81,110 135% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 3,219,930 5,000,000 7,911,000 7,911,000 - - 7,911,000 100% Total Revenue 4,062,227 5,719,988 8,271,000 8,271,000 366,358 366,358 7,904,642 96% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital 2,291,171 5,421,771 7,661,000 14,079,020 361,864 5,703,030 6,064,894 8,014,126 57% Total Expenditures 2,291,171 5,421,771 7,661,000 14,079,020 361,864 5,703,030 6,064,894 8,014,126 57% Net Surplus / (Deficit) 1,771,056 298,217 610,000 (5,808,020) 4,494 (5,698,536) Beginning Cash Balance 7,359,724 9,122,983 9,394,977 Cash Adjustments (7,797) (26,223) - Ending Cash Balance 9,122,983 9,394,977 3,586,957 9,441,824 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to purchase capital equipment and fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew. Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the sewer system. This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover capital expenditures. 2020 projects include: Capital Equipment Wastewater and Organic Resources: • (1) cargo van with CNG - $36,000 • (1) front end loader - $310,000 • (1) pickup truck with plow - $40,000 • (1) utility cart - $15,000 Sewers: • (2) vacuum sweepers - $550,000 • (1) hydro-excavator - $275,000 • (2) pickup trucks with CNG - $65,000 • (2) compressors - $120,000 Wastewater Treatment Plant (WWTP) Upgrades Final Clarifiers 1-5: $4.1M–$5.3M • Structural concrete repairs and tank coatings • Replace scrapper mechanism, bridges, drive assemblies, and handrail; rehabilitate weirs • Raise final clarifier 1-3 influent walls Aeration Basins 1-4: $520K–$600K • Replace pass 1-2 gates, provide new stop log frame and stop logs for east aeration tank influent channel isolation • Lengthen effluent weirs • Demolish old equipment and piping at tanks and in aeration gallery tunnel Disinfection Building: $1.6M–$2.2M • Replace chlorine and sulfur dioxide distribution systems; evaporators and scrubber system • Programmable logic controller and SCADA upgrades Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 116 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Works Reserve Operations & Maintenance Fund Number 643 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 94,712 128,822 120,000 120,000 (13,129) (13,129) 133,129 111% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 238,226 151,717 - - - - - - Total Revenue 332,938 280,539 120,000 120,000 (13,129) (13,129) 133,129 111% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 88,247 127,330 120,000 120,000 9,459 - 9,459 110,541 92% Total Services & Charges 88,247 127,330 120,000 120,000 9,459 - 9,459 110,541 92% Capital - - - - - - - - - Total Expenditures 88,247 127,330 120,000 120,000 9,459 - 9,459 110,541 92% Net Surplus / (Deficit) 244,692 153,209 - - (22,588) (22,588) Beginning Cash Balance 5,160,858 5,399,084 5,550,801 Cash Adjustments (6,466) (1,492) - Ending Cash Balance 5,399,084 5,550,801 5,550,801 5,550,801 Cash Reserves Target 3,376,502 3,754,201 4,557,854 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The purpose of this fund is to hold cash reserves equivalent to two months of Sewage Works' budgeted operating expenses (Fund #641). This serves as fiscal protection against the risk of revenue shortfalls, emergencies, and other economic risks that may impact the Sewage Works' ability to meet financial commitments. This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will transfer funds to increase the cash reserves. Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (#641). Cash Reserves Target 16.67% of annual operating expenses in Fund 641, net of transfers 117 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Sinking (Debt Service) Fund Number 649 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 87,392 115,049 45,000 45,000 (2,573) (2,573) 47,573 106% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 9,173,661 7,780,676 7,788,015 7,788,015 - - 7,788,015 100% Total Revenue 9,261,052 7,895,725 7,833,015 7,833,015 (2,573) (2,573) 7,835,588 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 7,147,038 5,931,732 6,076,557 6,076,557 - - - 6,076,557 100% Interest & Fees 2,004,813 1,844,562 1,708,458 1,708,458 1,100 - 1,100 1,707,358 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 9,151,851 7,776,294 7,785,015 7,785,015 1,100 - 1,100 7,783,915 100% Capital - - - - - - - - - Total Expenditures 9,151,851 7,776,294 7,785,015 7,785,015 1,100 - 1,100 7,783,915 100% Net Surplus / (Deficit) 109,202 119,431 48,000 48,000 (3,673) (3,673) Beginning Cash Balance 857,884 966,030 1,085,194 Cash Adjustments (1,056) (267) - Ending Cash Balance 966,030 1,085,194 1,133,194 1,085,937 Cash Reserves Target 966,030 1,085,194 1,133,194 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to pay all debt service obligations for Sewage Works. This fund receives transfers from the Sewage Works Operating Fund (#641) to satisfy bond covenants and pay for debt service principal and interest on outstanding debt. This fund also receives revenue from interest earned on the fund's cash balance. Current debt includes: - 2009 Sewage Works Revenue Bonds, State Revolving Fund - final payment 12/1/28, (debt schedule #70) - 2010 Sewage Works Revenue Bonds - final payment 12/1/30, (debt schedule #80) - 2011 Sewage Works Revenue Bonds - final payment 12/1/31, (debt schedule #93) - 2012 Sewage Works Revenue Bonds - final payment 12/1/32, (debt schedule #101) - 2013A Sewage Works Revenue Bonds - final payment 12/1/24 , (debt schedule #105) - 2015 Sewage Works Refunding Bonds, Refund 2006 & 2007 - final payment 12/1/25, (debt schedule #145) Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641). Cash Reserves Target 100% cash reserves per bond covenants 118 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Debt Service Reserve Fund Number 653 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 65,897 87,669 45,000 45,000 5,340 5,340 39,660 88% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 65,897 87,669 45,000 45,000 5,340 5,340 39,660 88% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)65,897 87,669 45,000 45,000 5,340 5,340 Beginning Cash Balance 4,138,349 4,204,246 4,291,915 Cash Adjustments - - - Ending Cash Balance 4,204,246 4,291,915 4,336,915 4,297,255 Cash Reserves Target 4,204,246 4,291,915 4,336,915 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for required debt service reserves as required by bond documents. This fund receives revenue from interest earned on the fund's cash balance. The debt service reserve amount is used towards the last debt service payment. Cash Reserves Target 100% cash reserves per bond covenants and Crowe Horwath 119 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Sewage Works Customer Deposit Fund Number 654 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - 1,430 25,000 25,000 (992) (992) 25,992 104% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - 1,430 25,000 25,000 (992) (992) 25,992 104% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - 25,000 25,000 685 - 685 24,315 97% Total Services & Charges - - 25,000 25,000 685 - 685 24,315 97% Capital - - - - - - - - - Total Expenditures - - 25,000 25,000 685 - 685 24,315 97% Net Surplus / (Deficit) - 1,430 - - (1,677) (1,677) Beginning Cash Balance - - 412,188 Cash Adjustments - 410,758 - Ending Cash Balance - 412,188 412,188 433,916 Cash Reserves Target - 412,188 412,188 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill. This fund receives revenue from interest earned on the fund's cash balance. Interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641). Cash Reserves Target 100% cash reserves for customer deposits 120 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Project ReLeaf Fund Number 655 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services 447,240 447,563 451,610 451,610 37,177 37,177 414,433 92% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 14,198 13,753 4,949 4,949 (701) (701) 5,650 114% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - 103 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 461,438 461,420 456,559 456,559 36,476 36,476 420,083 92% Expenditures by Type Personnel Salaries & Wages 43,222 61,398 73,920 73,920 - - - 73,920 100% Fringe Benefits 3,307 4,659 5,655 5,655 - - - 5,655 100% Total Personnel 46,529 66,057 79,575 79,575 - - - 79,575 100% Supplies 1,184 - 5,000 5,000 - - - 5,000 100% Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 9,606 - - - - - - - - Interfund Allocations 31,381 40,243 42,385 42,385 3,533 - 3,533 38,852 92% Insurance - - - - - - - - - Debt Service Principal 48,404 - - - - - - - - Interest & Fees 576 - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 5,773 3,419 6,500 6,500 228 - 228 6,272 96% Interfund Transfers Out 550,000 550,000 300,000 300,000 25,000 - 25,000 275,000 92% Total Services & Charges 645,740 593,662 348,885 348,885 28,761 - 28,761 320,124 92% Capital - - - - - - - - - Total Expenditures 693,453 659,719 433,460 433,460 28,761 - 28,761 404,699 93% Net Surplus / (Deficit) (232,015) (198,299) 23,099 23,099 7,715 7,715 Beginning Cash Balance 822,096 594,755 397,249 Cash Adjustments 4,674 793 - Ending Cash Balance 594,755 397,249 420,348 407,573 Cash Reserves Target 173,363 164,930 108,365 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the fall and spring leaf collection program. This program is managed by the Department of Public Works through the Streets division. This fund was established in 1989 (ordinance 8007-89) in response to the problems brought about by the layers of dead leaves that collect in the fall. The City instituted a leaf pick-up program, called "Operation Re-Leaf," which encompassed using leaf vacuums as the primary collection tool. The City collects and disposes of leaves for residents to mitigate the practice of burning leaves. Burning leaves impacts air quality and can cause house/wild fires. (Ord. No. 7895-88, § 1; Ord. No. 8023-89, § 1; Ord. No. 9641-05, § I, 11-18-05) Beginning in the fall 1989, the service charge per customer for this program was eighteen cents ($0.18) per month per household. Starting January 1, 2006, the charge was increased to ninety-nine cents ($0.99) per month per household. The charge is included on residents' utility bills. There are currently 37,638 customers who pay for this service. This fund also receives revenue from interest earned on the fund's cash balance. In 2017, in an effort to attract candidates who will stay for the entire program, the hourly wage was increased from $10.20 per hour to $13.00 per hour with the possibility of a $3.00 an hour attendance bonus for those employees who work until the last day of the program. In 2018, the hourly wage was increased to a flat $16.00 per hour. In addition, a job fair was held with on-site interviews for those who attended. This approach, coupled with the increased hourly wage, improved retention. The City plans to continue this practice. Interfund Transfers Out are for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by the Streets division in the Motor Vehicle Highway Fund (#202). Currently, the leaf pickup program does not fund itself and the City has been spending down this fund's cash balance. As a result, the amount transferred to the Motor Vehicle Highway Fund (#202) has been reduced going forward. The City will look for ways to better fund this program. Cash Reserves Target 25% of Annual expenditures 121 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Storm Sewer Fund Fund Number 667 Fund Type Enterprise Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - 517,091 1,041,360 1,041,360 87,623 87,623 953,737 92% Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings - 836 - - (352) (352) 352 - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue - 517,927 1,041,360 1,041,360 87,271 87,271 954,089 92% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - 54,500 - 5,500 - 5,500 5,500 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - 54,500 - 5,500 - 5,500 5,500 - 0% Capital - 275,886 825,000 866,230 19,426 19,594 39,021 827,209 95% Total Expenditures - 330,386 825,000 871,730 19,426 25,094 44,521 827,209 95% Net Surplus / (Deficit)- 187,541 216,360 169,630 67,845 42,750 Beginning Cash Balance - - 124,114 Cash Adjustments - (63,427) - Ending Cash Balance - 124,114 293,744 193,566 Cash Reserves Target - 82,597 217,933 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: On January 14, 2019, the Common Council passed an ordinance to establish a storm water user fee (ordinance 10633-19). This fund was established to track receipt of the storm water fee revenue and expense of that revenue on storm water projects. - The storm sewer system consist of sewers, storm inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control facilities designed for the collection, control, transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to improving drainage, controlling flooding, improving water quality and implementing regulations. The storm water fee structure is a flat rate of $2 per month for residential customers and $5 per month for non-residential customers. The fee took effect on June 1, 2019. - This storm water user rate shall apply for a period of at least two years with subsequent transition to a rate based upon the quantity of impervious surface area in a parcel of real estate after study and evaluation by the City' s Department of Public Works and upon Common Council approval. Actual stormwater needs top around $3,000,000 in areas such as Riverbank Stabilization, downspout disconnection plan, drainage projects, South Bend Dam, Flood Mitigation, Western Avenue Phase III Storm Sewer, and the Michigan Street Separation. However the proposed area for the 2020 budget are as follow: downspout disconnection program, street drainage corrections, stormwater study, DSSMR for South Bend Dam, and miscellaneous drainage repairs. $375,000 for storm water projects also budgeted in the Sewage Works Capital Fund (#642). Cash Reserves Target 25% of Annual expenditures 122 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Unsafe Building Fund Number 219 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees 193,536 263,172 111,100 111,100 300 300 110,800 100% Interest Earnings 5,889 14,604 - - (2,455) (2,455) 2,455 - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - 2,298 400 400 - - 400 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 648,273 681,491 - - - - - - Total Revenue 847,699 961,566 111,500 111,500 (2,155) (2,155) 113,655 102% Expenditures by Type Personnel Salaries & Wages 165,262 178,355 - - - - - - - Fringe Benefits 83,517 65,378 - - - - - - - Total Personnel 248,778 243,732 - - - - - - - Supplies 21,415 22,623 - 7,715 5,458 2,257 7,715 - 0% Services & Charges Professional Services 37,725 39,500 16,300 25,300 5,035 15,965 21,000 4,300 17% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 223,202 153,241 - - - - - - - Interfund Allocations 57,916 34,894 - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 68,404 73,977 95,200 123,380 7,459 20,721 28,180 95,200 77% Interfund Transfers Out 27,500 - - - - - - - - Total Services & Charges 414,748 301,612 111,500 148,680 12,494 36,686 49,180 99,500 67% Capital - 24,580 - - - - - - - Total Expenditures 684,941 592,547 111,500 156,395 17,951 38,943 56,895 99,500 64% Net Surplus / (Deficit) 162,757 369,019 - (44,895) (20,107) (59,050) Beginning Cash Balance 379,148 544,556 920,989 Cash Adjustments 2,650 7,415 - Ending Cash Balance 544,556 920,989 876,094 908,191 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Unsafe Building Fund was established in 2016 (ordinance 10416-16) to receive fines and fees related to Indiana's Unsafe Building law (IC 36-7-9). The expenses incurred for board-ups, demolitions, ordinance violation abatements, and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code Enforcement and shares the same mission to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens' complaints, partners with volunteer neighborhood associations for neighborhood clean-ups, and works directly through community outreach programs to enrich the City of South Bend's neighborhoods. This fund receives revenue from fines and fees relating to Unsafe Building laws including the following sources: vacant and abandoned registrations, board-ups, demolitions, forfeited performance bonds, special assessments, and civil penalties. Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement will be moved into the newly established Code Enforcement Fund (#230), resulting in a large decrease in expenditures from 2019 to 2020. This will allow for more transparency regarding the Unsafe Building fines and fees collected in this fund and the expenditure of those revenues on allowable expenses. The expenditures in this fund will be equal to or less than revenues received. Budgeted expenditures includes emergency demolitions and expenses associated with monitoring unsafe building concerns. Cash Reserves Target No reserve requirement 123 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Rental Units Regulation Fund Number 221 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees 310 7,375 100,000 100,000 1,350 1,350 98,650 99% Interest Earnings 137 279 200 200 (42) (42) 242 121% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - 245,626 245,626 20,467 20,467 225,159 92% Total Revenue 447 7,654 345,826 345,826 21,775 21,775 324,051 94% Expenditures by Type Personnel Salaries & Wages - - 183,678 183,678 6,529 - 6,529 177,149 96% Fringe Benefits - - 82,188 82,188 3,402 - 3,402 78,786 96% Total Personnel - - 265,866 265,866 9,932 - 9,932 255,935 96% Supplies - - 7,160 7,160 - - - 7,160 100% Services & Charges Professional Services - - 54,000 54,000 1,505 - 1,505 52,495 97% Printing & Advertising - - 4,000 4,000 - - - 4,000 100% Utilities - - - - - - - - - Education & Training - - 1,200 1,200 - - - 1,200 100% Travel - - 1,200 1,200 - - - 1,200 100% Repairs & Maintenance - - 2,400 2,400 - - - 2,400 100% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 5 - 10,000 10,000 778 2,722 3,500 6,500 65% Interfund Transfers Out - - - - - - - - - Total Services & Charges 5 - 72,800 72,800 2,283 2,722 5,005 67,795 93% Capital - - - - - - - - - Total Expenditures 5 - 345,826 345,826 12,215 2,722 14,937 330,890 96% Net Surplus / (Deficit) 442 7,654 - - 9,560 6,838 Beginning Cash Balance 9,685 10,130 17,781 Cash Adjustments 3 (3) - Ending Cash Balance 10,130 17,781 17,781 27,413 Cash Reserves Target 1 - 34,583 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance (10427-16) and the Rental Safety Verification Program (RSVP) ordinance (10644- 19). Both of these programs are managed by the Department of Code Enforcement. Revenue generation for the Rental Safety Verification Program (RSVP) will be derived from follow up re-inspection fees and assessments for noncompliance. First and second inspections will have no charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new, revenue could vary greatly from current estimates. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference. Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the program. However, previous guidelines for landlord registrations will be integrated into RSVP while working with landlords. Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). Starting in 2020, RSVP will be moved into this fund in order to better track its revenue and expenditures. From 2019 to 2020, two additional Code Inspectors will be added to expand the program, totaling $126,887 including wages and benefits. Health insurance increases and a 2% cost of living increase for non-bargaining staff also attributed to increased personnel expense. Professional Services increased by $54,000 for a professional service agreement with St. Vincent de Paul Society to provide relocation services to displaced residents as a result of uninhabitable homes. Cash Reserves Target 10% of Annual expenditures 124 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Code Enforcement Fund Fund Number 230 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits - - 31,200 31,200 2,320 2,320 28,880 93% Charges for Services - - 53,250 53,250 4,367 4,367 48,884 92% Fines, Forfeitures, and Fees - - 304,000 304,000 16,902 16,902 287,098 94% Interest Earnings - - - - - - - - Other Income - - 2,725 2,725 16 16 2,709 99% Interfund Allocation Reimb - - 76,927 76,927 6,406 6,406 70,521 92% Interfund Transfers In - - 3,619,593 3,619,593 301,619 301,619 3,317,974 92% Total Revenue - - 4,087,695 4,087,695 331,629 331,629 3,756,066 92% Expenditures by Division Neighborhood Code Enforcement - - 2,565,948 2,565,948 168,199 27,127 195,326 2,370,622 92% Animal Resource Center - - 977,589 977,589 87,447 56,836 144,283 833,306 85% NEAT Crew - - 544,158 544,158 27,064 16,930 43,993 500,165 92% Total Expenditures - - 4,087,695 4,087,695 282,710 100,892 383,602 3,704,093 91% Expenditures by Type Personnel Salaries & Wages - - 1,489,523 1,489,523 102,249 - 102,249 1,387,274 93% Fringe Benefits - - 630,253 630,253 47,248 - 47,248 583,005 93% Total Personnel - - 2,119,776 2,119,776 149,497 - 149,497 1,970,279 93% Supplies - - 163,700 163,700 8,943 30,015 38,958 124,742 76% Services & Charges Professional Services - - 108,500 108,500 4,963 26,058 31,021 77,479 71% Printing & Advertising - - 24,305 24,305 102 1,898 2,000 22,305 92% Utilities - - 30,223 30,223 2,653 5,850 8,503 21,720 72% Education & Training - - 15,000 15,000 - - - 15,000 100% Travel - - 2,400 2,400 - - - 2,400 100% Repairs & Maintenance - - 410,650 410,650 16,720 985 17,705 392,945 96% Interfund Allocations - - 814,847 814,847 67,892 - 67,892 746,955 92% Debt Service Principal - - 104,314 104,314 24,690 - 24,690 79,624 76% Interest & Fees - - 7,770 7,770 1,251 - 1,251 6,519 84% Grants & Subsidies - - - - - - - - - Other Services & Charges - - 286,210 286,210 5,998 36,086 42,084 244,126 85% Total Services & Charges - - 1,804,219 1,804,219 124,270 70,877 195,147 1,609,073 89% Capital - - - - - - - - - Total Expenditures - - 4,087,695 4,087,695 282,710 100,892 383,602 3,704,094 91% Net Surplus / (Deficit)- - - - 48,919 (51,973) Beginning Cash Balance - - - Cash Adjustments - - - Ending Cash Balance - - - 52,400 Cash Reserves Target - - 408,770 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: In 2020, the Department of Code Enforcement will be restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established by the Common Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division will be moved from the Consolidated Building Fund (#600) into this fund. The Neighborhood Enforcement Action Team (NEAT) division will be moved from the Unsafe Building Fund (#219) into this fund. To see a comparison of revenues and expenditures from 2019 to 2020, see the division summaries and Code Enforcement historical summary. This fund was established in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code Enforcement (NCE), South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement division upholds and enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend Animal Resource Center division runs the animal resource center (aka animal shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The NEAT division works in tandem with the Neighborhood Code Enforcement division to provide services for environmental clean-ups to homeowners and/or businesses. These clean- ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed for failure to comply upon notification. Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource Center collects revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the expenditures of these divisions. The difference is covered by an interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408). The interfund allocation reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal Resource Center division. This nets out against the allocation expense recorded in this fund. Cash Reserves Target 10% of Annual expenditures 125 City of South Bend, Indiana Monthly Financial Report January 31, 2020 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits 31,987 34,657 31,200 31,200 2,320 2,320 28,880 93% Charges for Services 56,229 57,616 53,250 53,250 4,367 4,367 48,884 92% Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,100 20,631 20,631 494,469 96% Interest Earnings 6,027 14,883 200 200 (2,498) (2,498) 2,698 1349% Other Income 58,590 12,659 3,125 3,125 16 16 3,109 99% Interfund Allocation Reimb - 73,304 76,927 76,927 6,406 6,406 70,521 92% Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 322,086 322,086 3,543,133 92% Total Revenue 2,354,210 3,953,157 4,545,021 4,545,021 353,327 353,327 4,191,694 92% Expenditures by Fund Consolidated Bldg Fund (#600)2,680,038 3,001,390 - 270,543 10,383 258,591 268,974 1,569 1% Rental Units Regulation (#221)5 - 345,826 345,826 12,215 2,722 14,937 330,889 96% Unsafe Building Fund (#219)684,941 592,547 111,500 156,395 17,951 38,943 56,895 99,500 64% Code Enforcement Fund (#230)- - 4,087,695 4,087,695 282,710 100,892 383,602 3,704,093 91% Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 323,259 401,148 724,408 4,136,051 85% Expenditures by Division Neighborhood Code Enforcement 1,847,450 2,023,973 2,565,948 2,796,409 168,615 254,934 423,549 2,372,860 85% Animal Resource Center 908,180 933,341 977,589 1,015,495 94,954 87,619 182,573 832,922 82% Rental Unit Inspection 59,234 144,603 345,826 348,002 14,675 2,722 17,397 330,605 95% NEAT Crew 448,386 435,893 544,158 580,053 39,980 39,908 79,888 500,165 86% Unsafe Building 101,735 56,127 111,500 120,500 5,035 15,965 21,000 99,500 83% Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 323,259 401,148 724,408 4,136,052 85% Expenditures by Type Personnel Salaries & Wages 1,298,997 1,437,429 1,673,201 1,673,201 108,778 - 108,778 1,564,423 93% Fringe Benefits 595,651 538,583 712,441 712,441 50,651 - 50,651 661,790 93% Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 159,429 - 159,429 2,226,213 93% Supplies 117,767 108,267 170,860 211,141 22,234 55,152 77,385 133,756 63% Services & Charges Professional Services 172,494 177,400 178,800 189,183 12,979 42,214 55,193 133,990 71% Printing & Advertising 8,771 11,255 28,305 28,305 102 1,898 2,000 26,305 93% Utilities 31,852 34,801 30,223 30,223 2,653 5,850 8,503 21,720 72% Education & Training 6,089 6,873 16,200 16,200 - - - 16,200 100% Travel 4,869 6,444 3,600 3,600 - - - 3,600 100% Repairs & Maintenance 276,892 233,178 413,050 423,253 17,755 10,154 27,909 395,344 93% Interfund Allocations 517,905 719,048 814,847 814,847 67,892 - 67,892 746,955 92% Debt Service Principal 64,323 80,098 104,314 104,314 24,690 - 24,690 79,624 76% Interest & Fees 7,135 6,144 7,770 7,770 1,251 - 1,251 6,519 84% Grants & Subsidies - - - - - - - - - Interfund Transfers Out 27,500 - - - - - - - - Other Services & Charges 154,741 177,849 391,410 645,981 14,275 285,880 300,155 345,826 54% Total Services & Charges 1,272,570 1,453,091 1,988,519 2,263,676 141,597 345,996 487,593 1,776,083 78% Capital 80,000 56,567 - - - - - - - Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 323,259 401,148 724,408 4,136,052 85% Net Surplus / (Deficit)(1,010,774) 359,220 - (315,438) 30,068 (371,080) Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600 126 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Central Services Fund Number 222 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits 4,107 3,320 4,440 4,440 65 65 4,375 99% Charges for Services 677,908 7,407,131 8,304,859 8,304,859 610,217 610,217 7,694,642 93% Interest Earnings 10,656 16,454 12,000 12,000 (4,316) (4,316) 16,316 136% Other Income 7,135,261 5,417,866 4,944,250 4,944,250 4,311 4,311 4,939,939 100% Interfund Allocation Reimb 392,410 610,726 122,143 122,143 10,163 10,163 111,980 92% Interfund Transfers In - - - - - - - - Total Revenue 8,220,343 13,455,497 13,387,692 13,387,692 620,440 620,440 12,767,252 95% Expenditures by Division Equipment Services 2,634,414 7,084,306 7,812,107 7,832,413 545,711 15,507 561,218 7,271,195 93% Building Maintenance 208,440 177,588 213,243 213,243 15,913 429 16,341 196,902 92% Central Stores/Purchasing 245,265 284,301 - 26 26 - 26 - 0% Print Shop 142,462 160,886 10,018 13,581 2,863 700 3,563 10,018 74% Radio Shop 279,334 230,894 275,518 276,224 14,381 7,899 22,280 253,944 92% Facilities Management - 120,439 122,143 122,143 9,015 529 9,544 112,599 92% Electric & Gas Utilities 4,528,950 4,950,465 4,870,250 4,994,540 - 2,050,814 2,050,814 2,943,726 59% Office of Sustainability 293,130 6,002 - - - - - - - Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 587,907 2,075,878 2,663,785 10,788,384 80% Expenditures by Type Personnel Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 139,914 - 139,914 1,952,658 93% Fringe Benefits 930,977 731,886 894,766 894,766 69,841 - 69,841 824,925 92% Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 209,756 - 209,756 2,777,583 93% Supplies 134,464 4,515,181 4,870,798 4,888,120 335,410 10,283 345,693 4,542,427 93% Services & Charges Professional Services 30,814 8,439 13,000 13,000 - - - 13,000 100% Printing & Advertising 4,809 715 7,821 7,821 - 1,000 1,000 6,821 87% Utilities 4,587,384 5,013,625 4,935,174 5,059,464 5,807 2,052,331 2,058,138 3,001,326 59% Education & Training 8,779 4,603 20,050 20,900 529 9,779 10,309 10,591 51% Travel 1,251 481 4,000 4,000 - - - 4,000 100% Repairs & Maintenance 71,056 65,348 66,400 72,787 9,705 2,303 12,008 60,779 84% Interfund Allocations 400,085 648,014 306,521 306,521 25,548 - 25,548 280,973 92% Debt Service Principal 13,606 14,248 14,818 14,818 1,086 - 1,086 13,732 93% Interest & Fees 1,566 1,029 463 463 15 - 15 448 97% Grants & Subsidies 5,320 2,434 - - - - - - - Other Services & Charges 3,016 88,185 5,405 5,447 51 181 232 5,215 96% Interfund Transfers Out 77,000 - 71,491 71,491 - - - 71,491 100% Total Services & Charges 5,204,687 5,847,121 5,445,143 5,576,712 42,741 2,065,595 2,108,336 3,468,376 62% Capital - - - - - - - - - Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 587,907 2,075,878 2,663,785 10,788,386 80% Net Surplus / (Deficit)(111,652) 440,615 84,413 (64,478) 32,533 (2,043,345) Beginning Cash Balance 1,085,494 1,005,873 1,451,745 Cash Adjustments 32,031 5,256 - Ending Cash Balance 1,005,873 1,451,745 1,387,267 1,523,206 Cash Reserves Target 833,199 1,301,488 1,345,217 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: In 2020, the Financial Specialist Senior will be replaced with an Executive Assistant. Two costs centers will be discontinued: Central Stores/Purchasing and Print Shop. The only remaining cost associated with the Print Shop is the principal and interest payments on two commercial-grade printers, to be paid off in 2021. Central Purchasing will move back to the Department of Administration & Finance's budget in the General Fund (#101). From 2018 to 2019, Supplies Expense and Charges for Services Revenue increased due to a change in revenue and expense recognition. Central Services capital expenditures are tracked in the Central Services Capital Fund (#224). Transfers Out of the Central Services Operating Fund (#222) to the capital fund (#224) typically match the budgeted capital expenditures. In 2019, $300,000 was transferred to the capital fund for purchase of fleet management software. This fund tracks the operating costs of the Central Services Division. The Division provides a variety of services to other city departments, along with several local county, state and federal agencies. Central Services consists of 4 cost centers: Equipment Services, Building Maintenance, Radio Shop, and Facilities Management. The Department of Administration & Finance oversees the Central Services Division. Also, the electric and natural gas costs for the entire City are paid out of this fund and allocated back to departments. • Equipment Services and Radio Shop provide repair and maintenance services for the City's fleet and some external customers (governmental units such as St Joseph County and local township fire departments). Parts and labor for each workorder are charged back to City departments or billed to the external customers. • Building Maintenance provides repair and maintenance services to the City's facilities. This cost center is partially funded through internal labor rates. • Equipment Services also receives business licensing revenue from performing inspections of taxi cabs. This revenue has declined dramatically in the past two years due to the popularity of ride sharing services such as Uber and Lyft. • Facilities Management is funded by an allocation. • This fund also receives revenue from interest earned on the fund's cash balance. Cash Reserves Target 10% of Annual expenditures, excluding utility accounting 127 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Central Services Capital Fund Number 224 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 2,734 3,129 2,000 2,000 (12) (12) 2,012 101% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 77,000 - 71,491 196,491 - - 196,491 100% Total Revenue 79,734 3,129 73,491 198,491 (12) (12) 198,503 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 8,905 4,718 - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 18,697 63,060 63,000 63,000 - - - 63,000 100% Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - 3,881 7,711 7,711 - - - 7,711 100% Interest & Fees - 365 780 780 - - - 780 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 18,697 67,305 71,491 71,491 - - - 71,491 100% Capital 77,871 77,795 - 148,194 86,325 61,869 148,194 - 0% Total Expenditures 105,474 149,818 71,491 219,685 86,325 61,869 148,194 71,491 33% Net Surplus / (Deficit) (25,740) (146,690) 2,000 (21,194) (86,337) (148,206) Beginning Cash Balance 194,599 168,606 21,870 Cash Adjustments (253) (47) - Ending Cash Balance 168,606 21,870 676 (29,849) Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the capital expenditures of the Central Services Division. This fund receives transfers from the Central Services Operating Fund (#222). Transfers typically match the budgeted capital expenditures. This fund also receives revenue from interest earned on the fund's cash balance. In 2019, Central Services budgeted $300,000 for new fleet management software to help the Equipment Services division better manage the City's vehicle assets. Also, the Sample Street garage replaced its old forklift, purchased through a capital lease. In 2020, no new capital purchases are planned. The repair & maintenance budget is for parking lot repaving, annual maintenance of the CNG stations, and radio tower inspections. The capital lease principal and interest expense is for the new forklift, to be paid off over 5 years. In 2022, Equipment Services plans to lease-purchase a new truck to replace a 10 year-old service truck. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 128 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Liability Insurance Fund Number 226 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 70,377 97,578 28,722 28,722 (11,614) (11,614) 40,336 140% Other Income 703,577 989,555 2,000 2,000 1,405,210 1,405,210 (1,403,210) -70161% Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 242,853 242,853 2,671,647 92% Interfund Transfers In - - - - - - - - Total Revenue 2,827,061 5,031,730 2,945,222 2,945,222 1,636,449 1,636,449 1,308,773 44% Expenditures by Division Safety/Risk Management 225,183 232,240 213,267 213,267 15,303 7,750 23,054 190,213 89% Liability Insurance 1,380,506 742,777 2,001,965 2,001,965 116,320 - 116,320 1,885,645 94% Business Insurance 715,424 677,290 815,000 815,000 42,618 - 42,618 772,382 95% Workers' Compensation 1,264,573 1,479,416 1,029,000 1,029,095 349,508 76,354 425,862 603,233 59% Catastrophic Events 208,887 650,224 - 208,827 - 208,827 208,827 - 0% Total Expenditures 3,794,574 3,781,947 4,059,232 4,268,154 523,750 292,931 816,681 3,451,473 81% Expenditures by Type Personnel Salaries & Wages 188,273 152,168 162,412 162,412 16,627 - 16,627 145,785 90% Fringe Benefits 85,214 61,226 67,612 67,612 4,503 - 4,503 63,109 93% Total Personnel 273,487 213,394 230,024 230,024 21,130 - 21,130 208,894 91% Supplies 10,108 51,453 12,950 12,950 514 5,532 6,046 6,904 53% Services & Charges Professional Services 177,662 132,825 184,929 184,929 111,252 47,000 158,252 26,677 14% Printing & Advertising - - 483 483 - - - 483 100% Utilities - - - - - - - - - Education & Training 13,336 29,927 20,000 20,000 - - - 20,000 100% Travel 2,743 3,245 3,000 3,000 - - - 3,000 100% Repairs & Maintenance 105,403 31,110 2,000 2,000 - - - 2,000 100% Interfund Allocations 111,929 144,621 77,446 77,446 6,452 - 6,452 70,994 92% Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Insurance 1,640,270 2,010,853 1,535,000 1,535,000 374,260 - 374,260 1,160,740 76% Other Services & Charges 1,328,847 591,761 1,993,400 1,993,495 10,142 31,572 41,714 1,951,781 98% Interfund Transfers Out 25,425 - - - - - - - - Total Services & Charges 3,405,616 2,944,342 3,816,258 3,816,353 502,106 78,572 580,678 3,235,675 85% Capital 105,364 572,758 - 208,827 - 208,827 208,827 - 0% Total Expenditures 3,794,574 3,781,947 4,059,232 4,268,154 523,750 292,931 816,681 3,451,473 81% Net Surplus / (Deficit) (967,513) 1,249,783 (1,114,010) (1,322,932) 1,112,699 819,768 Beginning Cash Balance 4,674,728 3,705,796 4,949,790 Cash Adjustments (1,419) (5,789) - Ending Cash Balance 3,705,796 4,949,790 3,626,858 6,082,631 Cash Reserves Target 1,897,287 1,890,973 2,134,077 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related accidents and provides training once an issue has been brought to the attention of the Safety & Risk division. There is also a considerable amount of proactive training which happens throughout the City in an effort to stop any workplace injuries. Capital expenditures budgeted in 2018 and 2019 were for repairs to City facilties and replacement of equipment related to 2018 flood damage. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety & Risk division. This fund is managed by the Department of Administration & Finance. Revenues for this fund come from other City funds that pay a share proportionate to their estimated liability expenses. Various methodologies will be used to effectively and fairly assign costs to city funds and departmental operations. Safety & Risk costs are allocated based on departments' budgeted positions. Liability and worker's compensation costs are allocated based on two-year claims history. Business insurance costs are allocated based on net book value of departments' capital assets (per CAFR). When this fund has sufficient reserves, allocations to departments may decrease. Insurance claim reimbursements are also received in this fund. Cash Reserves Target 50% of Annual expenditures 129 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name IT / Innovation / 311 Call Center Fund Number 279 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interfund Allocation Reimb 6,788,985 7,991,331 6,656,930 6,656,930 554,735 554,735 6,102,195 92% Charges for Services - 92,585 - - 73,046 73,046 (73,046) - Other Income 47,427 66,798 32,690 32,690 9,266 9,266 23,424 72% Donations 100,000 - - - - - - - Interest Earnings 30,723 54,428 10,000 10,000 (8,154) (8,154) 18,154 182% Interfund Transfers In - - - - - - - - Total Revenue 6,967,135 8,205,143 6,699,620 6,699,620 628,893 628,893 6,070,727 91% Expenditures by Division 311 Call Center 526,971 519,646 578,196 579,154 34,459 2,710 37,169 541,985 94% Innovation & Technology 5,264,986 7,348,706 6,828,730 8,828,293 713,929 2,673,131 3,387,059 5,441,234 62% Total Expenditures 5,791,956 7,868,352 7,406,926 9,407,447 748,388 2,675,840 3,424,228 5,983,219 64% Expenditures by Type Personnel Salaries & Wages 1,558,863 1,689,240 1,981,340 1,981,340 144,412 - 144,412 1,836,928 93% Fringe Benefits 619,247 569,382 748,836 748,836 56,475 - 56,475 692,361 92% Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 200,888 - 200,888 2,529,289 93% Supplies 119,984 169,850 164,850 178,260 4,004 18,646 22,649 155,611 87% Services & Charges Professional Services 710,365 1,065,128 615,700 1,786,094 118,898 1,056,796 1,175,694 610,400 34% Printing & Advertising 298 5,181 5,270 5,270 - - - 5,270 100% Utilities - - - - - - - - - Education & Training 15,237 22,957 57,900 72,137 5,590 8,846 14,436 57,701 80% Travel 40,820 32,456 27,110 42,830 5,421 14,448 19,869 22,961 54% Repairs & Maintenance 2,246,257 2,975,430 2,839,472 3,626,232 260,973 1,544,045 1,805,018 1,821,214 50% Interfund Allocations 5,211 6,785 5,911 5,911 488 - 488 5,423 92% Debt Service Principal 213,903 391,117 522,557 522,557 116,766 24,302 141,068 381,489 73% Interest & Fees 22,121 52,924 49,356 49,356 9,623 3,966 13,589 35,767 72% Grants & Subsidies 25,000 - - - - - - - - Other Services & Charges 214,652 287,902 388,624 388,624 25,738 4,792 30,530 358,094 92% Interfund Transfers Out - 600,000 - - - - - - - Total Services & Charges 3,493,863 5,439,880 4,511,900 6,499,011 543,496 2,657,195 3,200,691 3,298,319 51% Capital - - - - - - - - - Total Expenditures 5,791,956 7,868,352 7,406,926 9,407,447 748,388 2,675,840 3,424,228 5,983,219 64% Net Surplus / (Deficit) 1,175,179 336,791 (707,306) (2,707,827) (119,495) (2,795,335) Beginning Cash Balance 1,589,083 2,765,025 3,101,052 Cash Adjustments 764 (764) - Ending Cash Balance 2,765,025 3,101,052 393,225 2,994,176 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: ERP Implementation: In 2019, $600,000 (from prior year reserves) was transferred to the County Option Income Tax (COIT) Fund (#404) to cover the cost of the new enterprise resource planning (ERP) software implementation. The ERP implementation is estimated to cost about $3 million with an anticipated go-live date of April 1, 2020. Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue to make government more efficient. CityWorks: In 2020, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise platform because it integrated well with GIS and had substantial adoption from similarly sized cities. Bloomberg Mayor's Challenge (2019- 2022): $1M grant to build a sustainable public-private transportation-as-a-benefit model in South Bend, key audience: transportation insecure hourly wage workers. Grant funds cover programming for 3 years of pilots, strategic planning, partnership building, and solution development. Funds cover personnel costs and pilots. Starting in late 2019, employers (ex: University of Notre Dame, Beacon Health Systems) will be financially contributing to pilots. NOTE: The revenue and expenditures of this grant are managed by the Department of Innovation & Technology, but are recorded in the Gift/Donation/Bequest Fund (#217). Technology Resource Center (opened during 2019): Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology in our region. All will be welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-location between South Bend Code School, the City’s Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and public programming about regional innovation. This fund receives revenue in the form of a fixed cost interfund allocation. The cost of the 311 Call Center and the Department of Innovation & Technology is allocated between the City departments based on various criteria including number of devices, number of user licenses, departmental specific software renewal, and more. For 2020, the allocation to departments is less than the Department of Innovation & Technology's 2020 budget, thus spending down the cash reserves in this fund. This fund does not need to carry high cash reserves because it's budget is fully allocated each year. This internal service fund tracks the revenues and expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business Analytics, Applications, and Civic Innovation. The 311 Call Center was established to handle resident telephone calls in an efficient and effective manner. It provides residents with a "one-stop" shop to contact city departments with inquiries and service requests. Starting in 2017, IT Dept costs were moved to this fund. The IT Dept provides technical services to the various departments within the City. The Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through technology, data, and strategic partnerships. Cash Reserves Target No reserve requirement 130 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Self-Funded Employee Benefits Fund Number 711 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interfund Allocation Reimb - - - - - - - - Charges for Services - - - - - - - - Other Income 18,508,861 13,741,669 16,374,183 16,374,183 1,335,267 1,335,267 15,038,916 92% Donations - - - - - - - - Interest Earnings 209,508 251,340 77,097 77,097 (21,432) (21,432) 98,529 128% Interfund Transfers In - - - - - - - - Total Revenue 18,718,369 13,993,009 16,451,280 16,451,280 1,313,835 1,313,835 15,137,445 92% Expenditures by Division Employee Benefits 15,753,366 15,604,093 17,378,405 17,386,128 1,304,043 269,886 1,573,929 15,812,199 91% Employee Wellness Clinic 862,693 1,108,117 1,104,308 1,122,404 242,084 795,320 1,037,404 85,000 8% Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 1,546,127 1,065,206 2,611,333 15,897,199 86% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 83,295 200,942 89,000 107,096 15,547 2,574 18,121 88,975 83% Services & Charges Professional Services 1,063,695 1,196,478 1,274,508 1,282,231 248,028 994,472 1,242,500 39,731 3% Printing & Advertising - - 100 100 - - - 100 100% Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Insurance 15,044,882 15,301,876 17,117,605 17,117,605 1,282,542 68,160 1,350,702 15,766,903 92% Other Services & Charges 10,473 12,913 1,500 1,500 10 - 10 1,490 99% Interfund Transfers Out 413,714 - - - - - - - - Total Services & Charges 16,532,764 16,511,267 18,393,713 18,401,436 1,530,580 1,062,632 2,593,212 15,808,224 86% Capital - - - - - - - - - Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 1,546,127 1,065,206 2,611,333 15,897,199 86% Net Surplus / (Deficit) 2,102,310 (2,719,201) (2,031,433) (2,057,252) (232,292) (1,297,498) Beginning Cash Balance 9,935,961 12,026,307 9,255,644 Cash Adjustments (11,964) (51,462) - Ending Cash Balance 12,026,307 9,255,644 7,198,392 9,060,895 Cash Reserves Target 4,154,015 4,178,052 4,627,133 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. During the 2019 budget process, it was determined that this fund was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City gave a one-time break in the health insurance cost per employee charged to departments. In 2020, the health insurance cost per employee will increase back to regular rates. Claims are forecasted to increase 5% year over year. The City will continue to closely monitor this fund to ensure the premiums charged to employees and departments remains affordable while allowing the City to maintain excellent benefits for employees. This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc. The City of South Bend is self-insured - it pays medical, dental, and vision claims directly, as opposed to paying an insurance company to pay the claims. Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controller's Office on an annual basis, as well as from employee and public safety retiree health insurance premiums. Cash Reserves Target 25% of Annual expenditures 131 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Unemployment Compensation Fund Number 713 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 3,816 4,479 1,189 1,189 (427) (427) 1,616 136% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - 7,357 7,357 540 540 6,817 93% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 3,816 4,479 8,546 8,546 113 113 8,433 99% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits 20,480 30,557 50,000 50,000 - - - 50,000 100% Total Personnel 20,480 30,557 50,000 50,000 - - - 50,000 100% Supplies - - - - - - - - - Services & Charges Professional Services - 2,400 5,000 5,000 - - - 5,000 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - 2,400 5,000 5,000 - - - 5,000 100% Capital - - - - - - - - - Total Expenditures 20,480 32,957 55,000 55,000 - - - 55,000 100% Net Surplus / (Deficit)(16,664) (28,478) (46,454) (46,454) 113 113 Beginning Cash Balance 225,977 209,023 180,487 Cash Adjustments (291) (58) - Ending Cash Balance 209,023 180,487 134,033 181,334 Cash Reserves Target 5,120 8,239 13,750 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2011 to account for unemployment claims and outplacement services paid. All unemployment claims and outplacement services for all departments are paid through this fund. Claims have remained fairly low in recent years. Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement will be moved into the newly established Code Enforcement Fund (#230), resulting in a large decrease in expenditures from 2019 to 2020. This will allow for more transparency regarding the Unsafe Building fines and fees collected in this fund and the expenditure of those revenues on allowable expenses. The expenditures in this fund will be equal to or less than revenues received. Budgeted expenditures includes emergency demolitions and expenses associated with monitoring unsafe building concerns. Cash Reserves Target 25% of Annual expenditures 132 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Parental Leave Fund Fund Number 714 Fund Type Internal Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 467 805 414 414 (82) (82) 496 120% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 163,651 166,529 257,488 257,488 19,124 19,124 238,364 93% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 164,118 167,334 257,902 257,902 19,042 19,042 238,860 93% Expenditures by Type Personnel Salaries & Wages 112,882 186,085 253,846 253,846 7,236 - 7,236 246,610 97% Fringe Benefits - - - - - - - - - Total Personnel 112,882 186,085 253,846 253,846 7,236 - 7,236 246,610 97% Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures 112,882 186,085 253,846 253,846 7,236 - 7,236 246,610 97% Net Surplus / (Deficit) 51,237 (18,750) 4,056 4,056 11,806 11,806 Beginning Cash Balance - 51,251 32,486 Cash Adjustments 14 (14) - Ending Cash Balance 51,251 32,486 36,542 44,425 Cash Reserves Target 9,031 14,887 20,308 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Beginning in 2018, the City offers a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave Program was developed based on the models of other progressive, best-in-class employers. The program is funded by an allocation to departments charged through payroll. In 2020, the allocation will be 0.35% of full-time wages. This charge may increase or decrease based on the financial needs of the program and the performance of the fund. The program was well-received and continues to grow. Based on historical program participation, expenditures are budgeted at 40 births x 240 hours off of work x the average hourly wage. Cash Reserves Target 8% of Annual expenditures - one month reserve 133 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Rainy Day Fund Number 102 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 183,841 246,194 132,905 132,905 (25,351) (25,351) 158,256 119% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 183,841 246,194 132,905 132,905 (25,351) (25,351) 158,256 119% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit) 183,841 246,194 132,905 132,905 (25,351) (25,351) Beginning Cash Balance 10,294,137 10,464,997 10,708,300 Cash Adjustments (12,981) (2,892) - Ending Cash Balance 10,464,997 10,708,300 10,841,205 10,726,524 Cash Reserves Target 7,769,670 7,142,514 7,563,978 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to accumulate cash reserves for unforeseen purposes. This fund is used for mid-year or year-end advances to other funds that have cash shortages and the advances must be paid back within six months. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard & Poor's. The cash reserve requirement for this fund is 3% of prior year operational expenditures in Civil City funds, excluding interfund transfers. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. Every so often, this fund receives certain "catch up" distributions of County Option Income Tax (COIT) and Economic Development Income Tax (EDIT) monies from the State of Indiana that are required to be deposited into this fund. During 2016, a total of 25% of the special local income tax distribution approved by the Indiana General Assembly, or $1,405,850, was deposited into the Rainy Day Fund as allowed under the statute. No expenditures are budgeted at this time. The most recent activity was an interfund loan to four other funds during 2011. 3% of total Civil City expenditures in previous fiscal year, less interfund transfers Cash Reserves Target 134 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Gift, Donation, Bequest Fund Number 217 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 2,481 10,860 4,613 4,613 (1,385) (1,385) 5,998 130% Wayfinding Signage Project 50,000 100,000 - - - - - - Energy & Sustainability - - - - 41,000 41,000 (41,000) - Bloomberg Mayors Challenge - 274,000 403,743 403,743 - - 403,743 100% Human Rights Scholarship Prog.- 91,517 18,000 18,000 - - 18,000 100% Historic Preservation Commiss.18,583 183 - - 98 98 (98) - Milton Trust Energy Grant - 125,000 - - - - - - Animal Resource Center 40,167 41,996 25,000 25,000 1,564 1,564 23,436 94% Pokagon Band Donation - 100,000 - - 100,000 100,000 (100,000) - Total Revenue 111,231 743,555 451,356 451,356 141,277 141,277 310,079 69% Expenditures by Division Wayfinding Signage Project - 53,988 - 57,944 - 57,944 57,944 - 0% Bartlett St Roundabout Design 11,524 - - - - - - - - Bloomberg Mayors Challenge - 127,296 286,028 550,198 8,654 267,013 275,667 274,531 50% Human Rights Scholarship Prog.- 19,310 28,150 28,150 - - - 28,150 100% Bike Signage - - 2,500 2,500 - - - 2,500 100% Hesburgh-MLK Memorial 350 - - - - - - - - Historic Preservation Commiss.322 - 5,000 5,000 - - - 5,000 100% Milton Trust Energy Grant - 2,600 - 12,275 4,775 7,500 12,275 - 0% Animal Resource Center 34,604 38,658 35,000 35,000 - - - 35,000 100% Total Expenditures 46,800 241,853 356,678 691,067 13,429 332,457 345,886 345,181 50% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 322 - 5,000 5,000 - - - 5,000 100% Services & Charges Professional Services 42,669 218,362 308,328 630,442 8,654 324,957 333,611 296,831 47% Printing & Advertising - 3,479 21,650 21,650 - - - 21,650 100% Repairs & Maintenance 1,014 4,181 10,000 22,275 4,775 7,500 12,275 10,000 45% Grants & Subsidies - - - - - - - - - Other Services & Charges 2,795 15,831 11,700 11,700 - - - 11,700 100% Interfund Transfers Out - - - - - - - - - Total Services & Charges 46,478 241,853 351,678 686,067 13,429 332,457 345,886 340,181 50% Capital - - - - - - - - - Total Expenditures 46,800 241,853 356,678 691,067 13,429 332,457 345,886 345,181 50% Net Surplus / (Deficit) 64,431 501,702 94,678 (239,711) 127,848 (204,609) Beginning Cash Balance 100,898 165,219 666,875 Cash Adjustments (110) (46) - Ending Cash Balance 165,219 666,875 427,164 797,143 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Revenues and expenditures vary depending on donations received and when projects are sufficiently funded. 2017: The major project in 2017 was the MLK/Hesburgh statue ($200,000) in Leighton Plaza. 2018-2020 expenditures include additional renovations for the animal shelter as well as bike signage. Mayor's Challenge Award - The City of South Bend is developing a transportation-as-a-benefit program, partnering with local employers to provide free or subsidized transportation to/from work for low-wage shift workers who are transport insecure. Goals include reducing employee turnover, increasing productivity, and increasing resident access to employment, all of which will in turn strengthen the local economy. Of this grant, 62% of funds are allocated to personnel who will design, implement and manage the program and develop a self-sustaining model. 17% of funds are allocated to covering costs of participant transportation; the 3-year period we will transition from program-funded transportation to employer/employee-funded transportation. 18% of costs are allocated to operational/technical partners to develop and manage infrastructure (data management, participant enrollment, etc.). 3% of costs are allocated to media/communications to support employer recruitment, participant enrollment, and public messaging. 1% of costs are allocated to travel/events; it’s estimated that key program personnel will travel 1x for program research and 2x to relevant industry conferences and that the program will host 3 major events to recruit new partners/participants for the program. At the end of the 3-year period, it is expected the city will have developed a sustainable, replicable model for a transportation-as-a- benefit program which will continue to scale across the South Bend region and other similar geographies This fund accounts for miscellaneous contributions to the City for specific projects and the expenses related to the projects. Donations to the South Bend Animal Resource Center are held in this fund. This fund is funded by donations. Donations received are generally specified for some specific purpose (e.g. animal shelter, bike paths, etc.) and cannot be used for general purposes. This fund also receives revenue from interest earned on the fund's cash balance. In 2017, the South Bend Animal Resource Center (SBARC) started receiving an annual donation of approximately $22,300 from the Judith Westfall Irrevocable Trust. They anticipate receiving annual contributions through 2/24/2023. Cash Reserves Target No reserve requirement 135 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Loss Recovery Fund Number 227 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 12,871 14,210 4,579 4,579 (1,430) (1,430) 6,009 131% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 12,871 14,210 4,579 4,579 (1,430) (1,430) 6,009 131% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 73,065 1,211 - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 135,000 36,100 - 200,000 - 200,000 200,000 - 0% Interfund Transfers Out - - - - - - - - - Total Services & Charges 208,065 37,311 - 200,000 - 200,000 200,000 - 0% Capital 24,273 - - - - - - - - Total Expenditures 232,338 37,311 - 200,000 - 200,000 200,000 - 0% Net Surplus / (Deficit)(219,467) (23,101) 4,579 (195,421) (1,430) (201,430) Beginning Cash Balance 847,926 627,325 604,051 Cash Adjustments (1,134) (173) - Ending Cash Balance 627,325 604,051 408,630 605,079 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund continues to receive, intermittently, monies from similar settlements. The fund is used for capital projects related to environmental cleanup. At this time, the only revenue comes from interest earned on the fund's cash balance. In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon reconditioning. For 2020, no expenditures have been identified at this time. Cash Reserves Target No reserve requirement 136 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Human Rights Federal Grant Fund Number 258 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants 74,580 247,060 138,200 138,200 1,000 1,000 137,200 99% Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 8,862 10,376 5,978 5,978 (1,333) (1,333) 7,311 122% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 23,303 312 7,050 7,050 - - 7,050 100% Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 106,745 257,748 151,228 151,228 (333) (333) 151,561 100% Expenditures by Type Personnel Salaries & Wages 52,886 119,255 135,130 135,130 9,600 - 9,600 125,530 93% Fringe Benefits 25,756 35,042 49,418 49,418 3,059 - 3,059 46,359 94% Total Personnel 78,642 154,296 184,548 184,548 12,659 - 12,659 171,889 93% Supplies 1,772 1,330 2,000 2,000 236 1,566 1,802 198 10% Services & Charges Professional Services 37,812 21,691 27,800 32,467 1,667 3,000 4,667 27,800 86% Printing & Advertising 15,369 - 4,000 22,000 - 18,000 18,000 4,000 18% Utilities - - - - - - - - - Education & Training 15 3,709 3,500 8,500 - 5,000 5,000 3,500 41% Travel 6,412 9,201 15,300 15,300 - - - 15,300 100% Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 9,292 607 5,300 5,825 98 525 623 5,202 89% Interfund Transfers Out - 76,493 - - - - - - - Total Services & Charges 68,899 111,703 55,900 84,092 1,764 26,525 28,289 55,802 66% Capital - - - - - - - - - Total Expenditures 149,313 267,329 242,448 270,640 14,659 28,091 42,749 227,889 84% Net Surplus / (Deficit) (42,567) (9,582) (91,220) (119,412) (14,992) (43,083) Beginning Cash Balance 572,740 529,536 519,829 Cash Adjustments (637) (125) - Ending Cash Balance 529,536 519,829 400,417 507,188 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund tracks the portion of the Human Rights division that is funded by the federal government. This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC). In 2020, both the Employment Manager and the Housing Manager will be retitled Director of Employment and Director of Housing. This change was made as a result of the retirement of the Director of Human Rights at the beginning of 2019. A portion of the salary for the Human Rights Director will be shared between the two positions, increasing the salary cap for each position by 24% from 2019 to 2020. The increase in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 137 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name County Option Income Tax Fund Number 404 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 12,339,734 12,879,847 12,440,774 12,440,774 1,036,731 1,036,731 11,404,043 92% Intergov./ Grants - 12,500 - - - - - - Charges for Services 6,000 8,500 - - - - - - Interest Earnings 182,755 296,751 100,000 100,000 (28,491) (28,491) 128,491 128% Donations - 5,000 - - - - - - Other Income 651,457 75,272 40,000 40,000 10,006 10,006 29,994 75% Transfers In 324,159 927,077 - - - - - - Total Revenue 13,504,106 14,204,947 12,580,774 12,580,774 1,018,247 1,018,247 11,562,528 92% Expenditures by Division Goodwill Strategic Outreach 130,000 130,000 - - - - - - - Election Costs - 187,026 - - - - - - - Debt Service & Other 152,312 285,828 1,563,741 1,755,101 135,039 183,304 318,343 1,436,758 82% South Bend Art Museum 65,000 65,000 65,000 65,000 65,000 - 65,000 - 0% Studebaker Museum 277,864 279,622 279,624 279,624 23,307 - 23,307 256,317 92% Light Up South Bend 88,404 247,862 260,000 331,828 - 71,828 71,828 260,000 78% Street Paving & Patching - 1,937,750 2,387,750 2,387,750 198,981 - 198,981 2,188,769 92% Local Roads & Streets 12,755 - - - - - - - - Utilities & Services 2,682,053 2,516,844 2,577,816 2,726,123 635,874 106,245 742,119 1,984,004 73% Curb & Sidewalk Program 1,500,000 1,500,000 1,500,000 1,500,000 125,000 - 125,000 1,375,000 92% Information Technology 2,874 1,375,412 33,414 1,710,664 2,430 1,680,110 1,682,540 28,124 2% Police Department 2,805,226 1,618,739 1,684,757 1,684,757 219,262 - 219,262 1,465,495 87% Fire Department 166,390 926,579 - - - - - - - Community Investment 949,592 1,106,661 170,000 1,421,085 111,970 1,151,655 1,263,625 157,460 11% Parks Administration 1,287,600 400,000 800,000 800,000 66,663 - 66,663 733,337 92% DTSB-Corridor Ambassadors 189,133 351,050 1,008,672 1,008,672 132,981 - 132,981 875,691 87% Vacant & Abandoned Houses - 380,612 250,000 517,640 - 267,640 267,640 250,000 48% Total Expenditures 10,309,203 13,308,985 12,580,774 16,188,244 1,716,508 3,460,782 5,177,290 11,010,955 68% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies 683,344 207,469 200,000 254,743 - 54,743 54,743 200,000 79% Services & Charges Professional Services 244,535 1,675,224 130,000 2,037,195 9,556 1,896,179 1,905,735 131,460 6% Printing & Advertising - - - 500 - - - 500 100% Utilities 1,614,522 1,729,535 1,554,725 1,554,725 139,141 - 139,141 1,415,584 91% Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 1,483,180 725,734 762,271 910,578 473,471 101,790 575,261 335,317 37% Interfund Allocations 6,873 8,631 8,633 8,633 724 - 724 7,909 92% Debt Service Principal 1,585,484 1,557,180 1,620,219 1,620,219 216,343 4,624 220,967 1,399,252 86% Interest & Fees 60,957 90,721 97,952 97,952 5,349 237 5,586 92,366 94% Grants & Subsidies 1,143,117 1,166,244 335,991 1,126,436 97,683 780,345 878,028 248,408 22% Other Services & Charges 572,460 1,161,336 1,509,492 1,794,636 156,243 289,599 445,842 1,348,794 75% Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 530,127 - 530,127 5,831,364 92% Total Services & Charges 9,498,728 12,878,933 12,380,774 15,512,365 1,628,638 3,072,773 4,701,411 10,810,954 70% Capital 127,132 222,583 - 421,136 87,870 333,266 421,136 - 0% Total Expenditures 10,309,203 13,308,985 12,580,774 16,188,244 1,716,508 3,460,782 5,177,290 11,010,954 68% Net Surplus / (Deficit) 3,194,903 895,962 - (3,607,470) (698,262) (4,159,043) Beginning Cash Balance 8,614,576 11,799,456 12,694,852 Cash Adjustments (10,022) (566) - Ending Cash Balance 11,799,456 12,694,852 9,087,382 12,045,555 Cash Reserves Target 5,154,601 6,654,492 8,094,122 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Funds are used for debt service payments for police cars & equipment, certain organizations' grants and operational subsidies, capital expenditures, and other uses as deemed by the Mayor and Council. Starting in 2019, the interfund transfer to the Motor Vehicle Highway Fund (#202) for street paving & patching will be paid from COIT instead of EDIT Fund (#408). The City is replacing its 20+ year-old accounting software system. It is an 18 month long implementation with an anticipated go-live date of April 2020. The cost of the software and implementation is paid out of COIT, reflected in the 2019 budget. The City has a service contract with DTSB (Downtown South Bend, Inc.) for the maintenance of the streetscapes and sidewalks downtown. From 2019 to 2020, the cost of this contract was further consolidated into this fund, an increase of over $600K. In 2020, Department of Community Investment (DCI) activities formerly paid out of this fund will be moved into the Economic Development Income Tax (EDIT) Fund (#408) in order to consolidate DCI expenditures. The City continues to budget funding for the demolition of vacant & abandoned houses. The Department of Public Works manages the Light Up South Bend program - a partnership with Indiana/Michigan Power Co. to install additional street lights in neighborhoods throughout South Bend. The Lamppost Lighting Program is meant to improve safety by adding more street lighting throughout South Bend. The City selected two areas where residents pay less for a lamppost. They were chosen based on income, number of vacant lots, and need for lighting in the neighborhood. In 2020, the Goodwill Strategic Outreach Unit will be moved into the new Community Initiatives division in the General Fund (#101). This fund accounts for the receipt and expense of County Option Income Tax (COIT). County Option Income Tax (COIT) revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Other Income is principal from an interfund loan (debt schedule #82) being repaid by the UDAG Fund (#410). This fund also receives revenue from interest earned on the fund's cash balance. Cash Reserves Target 50% of Annual expenditures 138 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Cumulative Capital Development Fund Number 406 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 436,677 455,002 415,213 415,213 - - 415,213 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 38,373 40,353 10,000 10,000 - - 10,000 100% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 8,476 8,944 330 330 (742) (742) 1,072 325% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 483,526 504,299 425,543 425,543 (742) (742) 426,285 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 549,419 498,598 550,179 550,179 81,448 - 81,448 468,731 85% Interest & Fees 25,983 40,678 37,638 37,638 1,132 - 1,132 36,506 97% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 575,402 539,276 587,817 587,817 82,580 - 82,580 505,237 86% Capital - 271,112 - 14,388 - 14,389 14,389 (1) 0% Total Expenditures 575,402 810,388 587,817 602,205 82,580 14,389 96,969 505,236 84% Net Surplus / (Deficit) (91,876) (306,089) (162,274) (176,662) (83,322) (97,710) Beginning Cash Balance 622,016 529,328 223,093 Cash Adjustments (813) (146) - Ending Cash Balance 529,328 223,093 46,431 140,679 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. A cumulative capital development fund is defined under Indiana Code (I.C. 36-9-16) and was established by the Common Council in 1985 (ordinance no. 7486-85). This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property tax is a special tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. This fund also receives auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Currently, this fund pays the debt service payments for several police vehicle capital lease-purchases. About 34 patrol cars need to be replaced every year to maintain the fleet. Cars are kept for at least five years, up to 10, depending on wear and tear. The Police Department is proposing to replace cars with hybrid vehicles. The cost is about $40.000-43,000 per vehicle, or about $10,000 per year for a 5-year lease. 2019 included a one-time capital expenditure of $286,000 to help fund the My SB Parks & Trails project at Howard Park. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 139 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Cumulative Capital Improvement Fund Number 407 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 236,379 231,026 240,933 240,933 - - 240,933 100% Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 5,563 11,646 8,500 8,500 (1,829) (1,829) 10,329 122% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 25,000 25,000 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 266,942 267,673 249,433 249,433 (1,829) (1,829) 251,262 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 249,500 - 250,000 250,000 20,837 - 20,837 229,163 92% Total Services & Charges 249,500 - 250,000 250,000 20,837 - 20,837 229,163 92% Capital - 28,000 180,000 180,000 - - - 180,000 100% Total Expenditures 249,500 28,000 430,000 430,000 20,837 - 20,837 409,163 95% Net Surplus / (Deficit) 17,442 239,673 (180,567) (180,567) (22,666) (22,666) Beginning Cash Balance 430,948 447,850 687,399 Cash Adjustments (541) (124) - Ending Cash Balance 447,850 687,399 506,832 667,530 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements. (Ordinance no. 4832-66) This fund receives cigarette tax revenue. Other Income is $25,000 from the South Bend School Corporation for rental of property. This fund also receives revenue from interest earned on the fund's cash balance. In 2017, the final payment ($150,000) of Hotel/Motel Tax revenue was received. This revenue was used for the repayment of the 2011 Century Center Refunding Bond. In 2018, the 2011 Century Center Refunding Bond was paid off. In 2019, $28,000 was used to purchase furniture for the Howard Park Renovation Project, part of the greater My SB Parks & Trails Project that is being managed by the Venues, Parks & Arts Department. In 2020, this fund will be used for Department of Community Investment (DCI) activities: $100,000 for the Burke Building stabilization project and $80,000 for the Complete Streets Transportation project. In 2021, DCI will implement an alley improvement pilot program at $50,000 a year. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 140 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Economic Development Income Tax Fund Number 408 Fund Type Special Revenue Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 11,885,489 12,474,651 12,098,890 12,098,890 988,824 988,824 11,110,066 92% Charges for Services - 150,000 150,000 150,000 - - 150,000 100% Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 354,660 354,660 - 0% Interest Earnings 260,688 393,399 254,322 254,322 (39,063) (39,063) 293,385 115% Other Income 598,182 10,625 - - - - - - Transfers In - 178,534 - - - - - - Total Revenue 13,099,020 13,561,870 12,857,872 12,857,872 1,304,421 1,304,421 11,553,451 90% Expenditures by Division Debt Service & Other 999,446 388,426 191,233 206,233 21,350 - 21,350 184,883 90% Street Department Paving 1,937,750 445,439 - 54,561 - 54,561 54,561 - 0% PSAP 2,395,284 2,818,011 2,799,865 2,799,865 - - - 2,799,865 100% Dept of Community Investment 2,860,829 3,856,494 5,300,149 8,228,415 378,409 3,005,999 3,384,408 4,844,007 59% Potawatomi Zoo 100,000 214,487 322,900 322,900 168,850 - 168,850 154,050 48% Parks & Recreation 347,259 410,164 378,506 378,506 31,283 - 31,283 347,223 92% Code Enforcement 1,258,252 2,364,559 2,973,805 2,973,805 247,807 - 247,807 2,725,998 92% Animal Resource Center 820,662 845,841 891,414 891,414 74,279 - 74,279 817,135 92% Total Expenditures 10,719,482 11,343,420 12,857,872 15,855,699 921,977 3,060,560 3,982,538 11,873,161 75% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 12,810 83,724 96,534 3,632,865 97% Printing & Advertising 606 350 45,000 45,000 51 - 51 44,949 100% Utilities 1,281 3,274 - 45,781 7,006 346,005 353,010 (307,229) -671% Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance 133,329 626,634 175,250 234,109 43,537 54,946 98,483 135,626 58% Interfund Allocations - - - - - - - - - Debt Service Principal - 100,000 165,000 165,000 90,000 - 90,000 75,000 45% Interest & Fees 750 115,237 158,650 158,650 78,850 - 78,850 79,800 50% Grants & Subsidies 964,922 975,685 1,830,000 4,542,468 139,268 2,488,701 2,627,969 1,914,499 42% Other Services & Charges 467,351 221 90,000 90,000 - - - 90,000 100% Interfund Transfers Out 6,572,551 5,826,504 6,608,107 6,608,107 550,456 - 550,456 6,057,651 92% Total Services & Charges 10,669,652 10,915,652 12,707,872 15,618,514 921,977 2,973,375 3,895,353 11,723,161 75% Capital 49,830 427,769 150,000 237,185 - 87,185 87,185 150,000 63% Total Expenditures 10,719,482 11,343,420 12,857,872 15,855,699 921,977 3,060,560 3,982,538 11,873,161 75% Net Surplus / (Deficit) 2,379,538 2,218,449 - (2,997,827) 382,443 (2,678,117) Beginning Cash Balance 12,770,240 15,134,269 17,348,536 Cash Adjustments (15,509) (4,182) - Ending Cash Balance 15,134,269 17,348,536 14,350,709 17,801,576 Cash Reserves Target 5,359,741 5,671,710 7,927,850 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 Parks Bonds, and the 2018 Zoo Bonds. It also pays for various economic development initiatives and interfund transfers to the fund the Department of Community Investment (DCI) administration (Fund #211) and the Department of Code Enforcement (Fund #219 & #230). In 2020, Department of Community Investment (DCI) activities formerly paid out of the County Option Income Tax (COIT) Fund (#404) will be moved into this fund in order to consolidate DCI expenditures. 2020 budgeted expenditures include: $220K for permanent supportive housing, $200K for weather amnesty, $300K for two neighborhood plans, $210K for IT start-up costs for the Plan Commission, $175K for neighborhood organization support, $275K for façade matching grants, $500K for small business development (including workforce programming), $50K for an alley stabilization pilot program, $100K for Complete Streets Transportation projects, $330K for expenses related to Redevelopment owned properties, $40K for promotion of new DCI programs, $115K for the South Bend Chamber of Commerce. This fund accounts for the receipt and expense of Economic Development Income Tax (EDIT) revenue. This fund is a source of bonding capacity for the City and efforts are made to keep significant cash reserves in order to receive a higher credit rating and lower interest rates. This fund receives Economic Development Income Tax (EDIT) revenue. The City of South Bend receives an allocated share of the 0.4% income tax on wages within St. Joseph County. For the revenue forecast, EDIT revenue is budgeted to increase about 2% per year. Other Income is from the sale of properties held for resale by the Department of Community Investment. This fund also receives revenue from interest earned on the fund's cash balance. The final payment of the TJX job penalty amount of $354,660 will be received in 2020. The job penalty fines were assessed because the company A.J. Wright violated its development agreement with the city, under which it benefited from a taxpayer-funded incentive package worth more than $10 million. TJX, the parent company of A.J. Wright, has been paying the job penalty fines since 2011. Cash Reserves Target 50% of Annual expenditures 141 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Equipment/Vehicle Leasing Fund Number 750 Fund Type Capital Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Debt Proceeds 6,638,312 1,472,985 4,329,076 4,329,076 - - 4,329,076 100% Interest Earnings 31,472 16,775 - - 456 456 (456) - Other Income - - - - - - - - Interfund Transfers In 101,776 - - - - - - - Total Revenue 6,771,560 1,489,760 4,329,076 4,329,076 456 456 4,328,620 100% Expenditures by Division Consolidated Historical 437,486 101,364 - - 197,084 - 197,084 (197,084) - Central Services - 31,846 - - - - - - - Streets 792,510 587,884 754,960 810,967 95,914 - 95,914 715,053 88% Solid Waste 1,432,467 719,498 545,000 545,000 - - - 545,000 100% Sewers - - - 58,655 - - - 58,655 100% Wastewater - - - 101,400 - - - 101,400 100% Water Works 603,954 - - - - - - - - Innovation & Technology 25,054 - - - - - - - - Police Department 2,221,105 953,165 1,495,000 1,540,000 45,000 - 45,000 1,495,000 97% Fire Department 1,064,653 400,159 1,340,000 1,340,000 - - - 1,340,000 100% Parks Department 712,619 482,805 194,116 194,116 - - - 194,116 100% Code Enforcement - 138,608 - - - - - - - Animal Resource Center 72,627 - - - - - - - - Building Department 65,670 - - - - - - - - Total Expenditures 7,428,144 3,415,328 4,329,076 4,590,138 337,998 - 337,998 4,252,140 93% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Debt Service Principal - 91,941 - - 190,036 - 190,036 (190,036) - Interest & Fees 500 9,172 - - 7,047 - 7,047 (7,047) - Grants & Subsidies - - - - - - - - - Insurance - - - - - - - - - Other Services & Charges 217,125 250 - - - - - - - Interfund Transfers Out 219,861 - - - - - - - - Total Services & Charges 437,486 101,364 - - 197,084 - 197,084 (197,083) - Capital 6,990,658 3,313,965 4,329,076 4,590,138 140,914 - 140,914 4,449,224 97% Total Expenditures 7,428,144 3,415,328 4,329,076 4,590,138 337,998 - 337,998 4,252,141 93% Net Surplus / (Deficit) (656,584) (1,925,568) - (261,062) (337,542) (337,542) Beginning Cash Balance 3,598,717 2,942,040 1,016,472 Cash Adjustments (93) (1) - Ending Cash Balance 2,942,040 1,016,472 755,410 678,946 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Expenditures are for the purchase of vehicles and equipment for departments. This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and expended upon the provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years. All expenditures in this fund are approved by the Board of Public Works before they are submitted to the trustee bank for payment. Historically, the City has used 5-year leases and received an interest rate around 2%. Debt service principal and interest payments are budgeted in individual departments. This fund receives revenue in the form of capital lease proceeds. This fund also receives revenue from interest earned on the cash balance at the trustee bank. Cash Reserves Target No reserve requirement - Capital lease fund - spend down to zero 142 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name South Bend Redevelopment Authority Fund Number 752 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 4,699 6,383 4,500 4,500 283 283 4,217 94% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 3,115,000 2,867,378 2,870,500 2,870,500 1,237,000 1,237,000 1,633,500 57% Total Revenue 3,119,699 2,873,761 2,875,000 2,875,000 1,237,283 1,237,283 1,637,717 57% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 1,915,000 1,725,000 1,790,000 1,790,000 - - - 1,790,000 100% Interest & Fees 1,192,219 1,136,669 1,075,613 1,075,613 - - - 1,075,613 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 324,220 - - - - - - - - Total Services & Charges 3,431,439 2,861,669 2,865,613 2,865,613 - - - 2,865,613 100% Capital - - - - - - - - - Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 - - - 2,865,613 100% Net Surplus / (Deficit) (311,740) 12,092 9,387 9,387 1,237,283 1,237,283 Beginning Cash Balance 522,232 210,492 222,584 Cash Adjustments - - - Ending Cash Balance 210,492 222,584 231,971 1,459,867 Cash Reserves Target 210,492 222,584 231,971 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The South Bend Redevelopment Authority Fund records debt service payments received from the City that are passed through to the paying agent bank and the bondholders per bond agreements. The South Bend Redevelopment Authority is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR). The South Bend Redevelopment Authority receives debt service payments from the City (recorded as interfund transfers) and passes them through to trustee banks and bondholders. This fund also receives revenue from interest earned on the cash balance at the trustee bank. This fund accounts for the bi-annual debt service principal and interest payments of Redevelopment Authority debt. Current debt includes: - 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (#324), final payment 5/1/26, (debt schedule #62) - 2015 Eddy Street Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (#436), final payment 2/15/33, (debt schedule #54) 2018 The 2001/2011 Century Center Refunding Bonds (debt schedule #7) were paid off. The final payment was 2/1/18. The remaining cash balance at the trustee bank ($324,170.83) was deposited into COIT Fund (#404). The 2008/2015 Eddy Street Commons Refunding Bonds (debt schedule #54) were paid off early. The final payment was 2/15/18. The remaining cash balance at the trustee bank ($60.85) was deposited into the River East Residential TIF Fund (#436). Cash Reserves Target 100% cash reserves per bond covenants 143 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name South Bend Building Corp Fund Number 755 Fund Type Debt Service Funds Control City Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 10,314 15,243 4,000 4,000 711 711 3,289 82% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 2,646,000 2,641,500 2,636,586 2,636,586 1,319,250 1,319,250 1,317,336 50% Total Revenue 2,656,314 2,656,743 2,640,586 2,640,586 1,319,961 1,319,961 1,320,625 50% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 2,100,000 2,175,000 2,250,000 2,250,000 - - - 2,250,000 100% Interest & Fees 536,875 457,744 380,085 380,085 - - - 380,085 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 2,636,875 2,632,744 2,630,085 2,630,085 - - - 2,630,085 100% Capital - - - - - - - - - Total Expenditures 2,636,875 2,632,744 2,630,085 2,630,085 - - - 2,630,085 100% Net Surplus / (Deficit) 19,439 23,999 10,501 10,501 1,319,961 1,319,961 Beginning Cash Balance 771,586 791,026 1,734,901 Cash Adjustments - 919,876 - Ending Cash Balance 791,026 1,734,901 1,745,402 2,134,986 Cash Reserves Target 791,026 1,734,901 1,745,402 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the South Bend Building Corporation debt service. The South Bend Building Corporation is a separate legal entity, but is reported as a fund in the City's Comprehensive Annual Financial Report (CAFR). The South Bend Building Corporation receives debt service payments from the City and passes them to bondholders through trustee banks. This fund also receives revenue from interest earned on the cash held at the trustee bank. The fund accounts for the debt service payments for Building Corporation bonds. Current debt includes: - 2010 Public Works Service Center Refunding Bonds, Refunding 2001 - debt payments paid for by River West TIF Fund (#324) and the Sewage Works Operating Fund (#641), final payment 2/1/21, (debt schedule #36) - 2012 Fire Station/Police Department Renovations Refunding Bonds, Refunding 2003 - debt payments paid for by River West TIF Fund (#324), final payment 2/1/23, (debt schedule #39) - 2013 EMS/Fire Station/Tower Bonds - debt payments paid for by the Fire Department Capital Fund (#287), final payment 2/1/33, (debt schedule #116) Cash Reserves Target 100% cash reserves per bond covenants 144 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - River West Development Area (Airport) Fund Number 324 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 18,662,835 18,555,308 16,411,377 16,411,377 - - 16,411,377 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues 395,000 395,000 397,000 397,000 - - 397,000 100% Intergov./ Grants 22,988 41,206 - - - - - - Licenses & Permits - - - - - - - - Charges for Services 3,220 2,160 - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 490,094 622,691 580,000 580,000 (75,617) (75,617) 655,617 113% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 4,671,057 129,336 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 45,896 64,022 60,000 60,000 4,737 4,737 55,263 92% Total Revenue 24,291,092 19,809,724 17,448,377 17,448,377 (70,880) (70,880) 17,519,257 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 1,291,350 1,099,869 823,462 1,668,748 58,067 787,219 845,286 823,462 49% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 2,806,409 4,038,315 3,750,570 3,750,570 1,505,000 - 1,505,000 2,245,570 60% Interest & Fees 1,026,282 1,198,375 1,028,220 1,028,220 490,743 - 490,743 537,477 52% Grants & Subsidies - - - - - - - - - Other Services & Charges 2,163,396 1,325,523 - 874,704 255,337 610,746 866,083 8,621 1% Interfund Transfers Out 4,267,975 4,266,098 4,264,294 4,264,294 1,934,111 - 1,934,111 2,330,184 55% Total Services & Charges 11,555,412 11,928,180 9,866,546 11,586,536 4,243,258 1,397,965 5,641,223 5,945,314 51% Capital 14,557,517 8,735,222 8,133,454 14,248,300 894,589 5,270,477 6,165,065 8,083,235 57% Total Expenditures 26,112,929 20,663,402 18,000,000 25,834,836 5,137,847 6,668,441 11,806,288 14,028,549 54% Net Surplus / (Deficit) (1,821,837) (853,678) (551,623) (8,386,459) (5,208,726) (11,877,167) Beginning Cash Balance 33,563,915 31,738,300 30,879,977 Cash Adjustments (3,778) (4,644) - Ending Cash Balance 31,738,300 30,879,977 22,493,518 25,792,807 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River West Development Area and expenses of those funds on eligible development projects for this TIF area. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund also receives a Hotel/Motel Tax (intergovernmental shared revenues). Various projects and development opportunities include: Chocolate Factory Sewer, Cleveland Ameritech Reconstruction, local match to federal funds for Coal Line Trail project, Olive Street Reconstruction, South Shore Double Tracking, United Way Community Center, West Side Main Streets, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2020. Cash Reserves Target No reserve requirement 145 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - West Washington Fund Number 422 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 332,220 261,830 289,982 289,982 - - 289,982 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 38,012 37,241 40,000 40,000 (2,432) (2,432) 42,432 106% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - 18,500 - - 300 300 (300) - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 370,233 317,571 329,982 329,982 (2,132) (2,132) 332,114 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 148 - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 148 - - - - - - - - Capital 845,540 1,089,137 400,000 742,165 - 342,165 342,165 400,000 54% Total Expenditures 845,688 1,089,137 400,000 742,165 - 342,165 342,165 400,000 54% Net Surplus / (Deficit) (475,456) (771,566) (70,018) (412,183) (2,132) (344,296) Beginning Cash Balance 2,279,940 1,801,466 1,029,402 Cash Adjustments (3,018) (498) - Ending Cash Balance 1,801,466 1,029,402 617,219 1,031,460 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the West Washington Development Area and expenses of those funds on eligible development projects for this TIF area. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. The City Cemetery Master Plan is funded through this TIF. Additionally, in 2020 the Elm Streetscape will be funded through this TIF Fund. Cash Reserves Target No reserve requirement 146 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - River East Development Area (NE Dev) Fund Number 429 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 3,062,820 2,722,642 2,586,336 2,586,336 - - 2,586,336 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 158,627 216,095 240,000 240,000 (20,365) (20,365) 260,365 108% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 72,104 7,725 - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 3,293,551 2,946,463 2,826,336 2,826,336 (20,365) (20,365) 2,846,701 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 340,567 29,225 - 48,400 934 47,467 48,400 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - 25,256 - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges 7,417 790 - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 347,984 55,271 - 48,400 934 47,467 48,400 - 0% Capital 631,070 5,686,682 2,800,000 7,294,878 515,815 4,216,063 4,731,878 2,563,000 35% Total Expenditures 979,054 5,741,954 2,800,000 7,343,278 516,749 4,263,529 4,780,278 2,563,000 35% Net Surplus / (Deficit) 2,314,497 (2,795,491) 26,336 (4,516,942) (537,113) (4,800,642) Beginning Cash Balance 8,790,697 10,994,678 8,196,149 Cash Adjustments (110,516) (3,038) - Ending Cash Balance 10,994,678 8,196,149 3,679,207 7,692,388 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Development Area and expenses of those funds on eligible development projects for this TIF area. The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades) and East Bank Parking Analysis projects, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2020. Cash Reserves Target No reserve requirement 147 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - Southside Development #1 Fund Number 430 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 2,166,637 1,755,231 1,858,569 1,858,569 - - 1,858,569 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 147,610 210,559 200,000 200,000 (23,826) (23,826) 223,826 112% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 3,020 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 2,317,267 1,965,790 2,058,569 2,058,569 (23,826) (23,826) 2,082,395 101% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 242,352 190,544 - 131,580 30,337 101,243 131,580 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 242,352 190,544 - 131,580 30,337 101,243 131,580 - 0% Capital 459,009 1,642,471 2,000,000 2,103,371 - 103,371 103,371 2,000,000 95% Total Expenditures 701,361 1,833,015 2,000,000 2,234,951 30,337 204,614 234,951 2,000,000 89% Net Surplus / (Deficit) 1,615,906 132,776 58,569 (176,382) (54,164) (258,777) Beginning Cash Balance 7,848,685 9,455,102 9,585,265 Cash Adjustments (9,489) (2,613) - Ending Cash Balance 9,455,102 9,585,265 9,408,883 9,570,107 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Southside Development Area #1 and expenses of those funds on eligible development projects for this TIF area. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. Various projects and development opportunities include: South East Master Plan Implementation, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2020. Cash Reserves Target No reserve requirement 148 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - Douglas Road Fund Number 435 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 3,477 4,666 - - (438) (438) 438 - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 3,477 4,666 - - (438) (438) 438 - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - 21,575 - 87,225 14,050 73,175 87,225 - 0% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - 21,575 - 87,225 14,050 73,175 87,225 - 0% Capital - - - - - - - - - Total Expenditures - 21,575 - 87,225 14,050 73,175 87,225 - 0% Net Surplus / (Deficit) 3,477 (16,909) - (87,225) (14,488) (87,663) Beginning Cash Balance 201,109 204,331 187,366 Cash Adjustments (254) (56) - Ending Cash Balance 204,331 187,366 100,141 173,640 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Douglas Road Development Area and expenses of those funds on eligible development projects for this TIF area. The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishawaka. No revenues are expected at this time. In 2017, the interfund loan from the Major Moves Fund (#412) was paid off (debt schedule #64). The remaining cash will be spent on utility relocation in the area. The TIF increment for pay year 2020 has been formally released to be allocated to the respective taxing units. For pay years after 2020 the Redevelopment Commission will review the increment and determine if it will be released or collected for use in future projects. Cash Reserves Target No reserve requirement 149 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name TIF - River East Residential (NE Res) Fund Number 436 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 4,686,651 4,933,558 5,770,197 5,770,197 - - 5,770,197 100% Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 4,559 39,283 40,000 40,000 (10,793) (10,793) 50,793 127% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income 6 - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 61 - - - - - - - Total Revenue 4,691,277 4,972,840 5,810,197 5,810,197 (10,793) (10,793) 5,820,990 100% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 2,026 - 26,047 26,047 - - - 26,047 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal 376,417 392,522 409,383 409,383 - - - 409,383 100% Interest & Fees 116,911 102,306 85,445 85,445 - - - 85,445 100% Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 4,693,972 3,769,003 3,864,125 3,864,125 1,885,125 - 1,885,125 1,979,000 51% Total Services & Charges 5,189,326 4,263,831 4,385,000 4,385,000 1,885,125 - 1,885,125 2,499,875 57% Capital - - - - - - - - - Total Expenditures 5,189,326 4,263,831 4,385,000 4,385,000 1,885,125 - 1,885,125 2,499,875 57% Net Surplus / (Deficit) (498,049) 709,009 1,425,197 1,425,197 (1,895,918) (1,895,918) Beginning Cash Balance 3,492,629 2,990,020 3,698,203 Cash Adjustments (4,559) (826) - Ending Cash Balance 2,990,020 3,698,203 5,123,400 1,817,334 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Residential Development Area and expenses of those funds on eligible development projects for this TIF area. The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast Residential TIF. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue. At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's campus. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Transfers Out are interfund transfers to the Eddy Street Commons Debt Service Fund (#760) which makes the debt payments on this bond. This fund is repaying two interfund loans (debt schedules #84 & #85). Principal and interest payments are made to to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. Cash Reserves Target No reserve requirement 150 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Airport 2003 Debt Reserve Fund Number 315 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 18,472 24,249 20,000 20,000 (2,461) (2,461) 22,461 112% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 18,472 24,249 20,000 20,000 (2,461) (2,461) 22,461 112% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Total Services & Charges 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Capital - - - - - - - - - Total Expenditures 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Net Surplus / (Deficit) 1,317 288 - - (4,234) (4,234) Beginning Cash Balance 1,040,462 1,040,462 1,040,462 Cash Adjustments (1,317) (288) - Ending Cash Balance 1,040,462 1,040,462 1,040,462 1,040,462 Cash Reserves Target 1,040,462 1,040,462 1,040,462 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt schedule 6) for the airport taxable project. The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324). The debt service reserve will be used towards the last debt service payment due August 1, 2024. Cash Reserves Target 100% debt service reserve per bond covenants 151 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Airport 2003 Debt Reserve Fund Number 315 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 18,472 24,249 20,000 20,000 (2,461) (2,461) 22,461 112% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 18,472 24,249 20,000 20,000 (2,461) (2,461) 22,461 112% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Total Services & Charges 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Capital - - - - - - - - - Total Expenditures 17,155 23,962 20,000 20,000 1,773 - 1,773 18,227 91% Net Surplus / (Deficit) 1,317 288 - - (4,234) (4,234) Beginning Cash Balance 1,040,462 1,040,462 1,040,462 Cash Adjustments (1,317) (288) - Ending Cash Balance 1,040,462 1,040,462 1,040,462 1,040,462 Cash Reserves Target 1,040,462 1,040,462 1,040,462 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF Redevelopment Authority bonds (debt schedule 5) for the Palais Royale project. The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324). The debt service reserve will be used towards the last debt service payment due August 1, 2024. Cash Reserves Target 100% debt service reserve per bond covenants 152 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2018 TIF Park Bond Debt Service Reserve Fund Number 351 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings (275) 23,374 12,618 12,618 (2,407) (2,407) 15,025 119% Debt Proceeds 993,495 - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 993,220 23,374 12,618 12,618 (2,407) (2,407) 15,025 119% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)993,220 23,374 12,618 12,618 (2,407) (2,407) Beginning Cash Balance - 993,495 1,016,594 Cash Adjustments 275 (275) - Ending Cash Balance 993,495 1,016,594 1,029,212 1,018,324 Cash Reserves Target 993,495 1,016,594 1,029,212 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to hold the debt service reserve for the Redevelopment District Bonds, Series 2018 (debt schedule #169). The bonds were issued for the purpose of funding renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area. - The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into this fund per the bond agreement. The remaining $10,825,000 was deposited into Fund 452 (2018 TIF Park Bond Capital) and will be used towards the approved capital projects (see Fund 452). - The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used to pay principal and interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is due August 1, 2018 and the final payment is due February 1, 2033. The debt service reserve will be used towards the last debt service payment. At the time of issuance, $993,495 was deposited into this fund to be held as a reserve. The debt service reserve will be used towards the last debt service payment due February 1, 2033. Cash Reserves Target 100% debt service reserve per bond covenants 153 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Redevelopment General Fund Number 433 Fund Type Special Revenue Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - 84,095 8,775 8,775 731 731 8,044 92% Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 2,799 18,819 15,000 15,000 (3,468) (3,468) 18,468 123% Debt Proceeds - - - - - - - - Donations 607,302 1,177,112 1,000,000 1,000,000 - - 1,000,000 100% Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In 28,126 - 150,000 150,000 12,500 12,500 137,500 92% Total Revenue 638,227 1,280,026 1,173,775 1,173,775 9,763 9,763 1,164,012 99% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 29,994 5,211 4,500 4,500 - - - 4,500 100% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - 416,989 1,025,000 1,414,636 41,850 347,786 389,636 1,025,000 72% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 29,994 422,200 1,029,500 1,419,136 41,850 347,786 389,636 1,029,500 73% Capital - - - - - - - - - Total Expenditures 29,994 422,200 1,029,500 1,419,136 41,850 347,786 389,636 1,029,500 73% Net Surplus / (Deficit) 608,233 857,826 144,275 (245,361) (32,087) (379,873) Beginning Cash Balance 7,403 615,795 1,473,451 Cash Adjustments 159 (170) - Ending Cash Balance 615,795 1,473,451 1,228,090 1,447,360 Cash Reserves Target 7,498 105,550 354,784 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Prior to 2019, this fund's sole expenditure was for general legal fees for the Redevelopment Commission. Starting in 2019, this fund will also be used for economic empowerment activities determined by the Redevelopment Commission and the Department of Community Investment. The Redevelopment Commission was established to address conditions associated with blight and the underutilization of land and/or barriers to development. The Commission operates within the city limits. They study areas of the city, identify problem areas and develop a strategic plan for eliminating blight and bringing about new development within those areas. A primary focus is on the expansion of tax base and the creation of new jobs within South Bend. There are five voting members of the South Bend Redevelopment Commission. Three are appointed by the Mayor; two are appointed by the South Bend Common Council. In addition, one member of the South Bend Community School Corporation Board of School Trustees is appointed by the Mayor as a non-voting adviser to the Commission. This fund receives revenue from interest earned on the fund's cash balance. In 2019, this fund will receive the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State. Beginning in 2018, the City of South Bend will receive donations from the Pokagon Band of the Potawatomi, a Native American tribe, as "payment in lieu of taxes" for the Four Winds Casino built on tribal land adjacent to the City. This is to be split between the General Fund (101) and the Redevelopment General Fund (433). As outlined in the agreement with the Pokagon Band, the donations will fund initiatives broadly aimed at contributing to the improvement of educational opportunities in the City and to address poverty and unemployment in the City. In 2020 projects will be aimed at addressing: Affordable and Reliable Transportation, High-quality and Convenient Childcare / Pre-K Services, Non-Traditional Financial Capital, Responsive, Neighborhood-based Amenities, Support the Creation / Growth of Small Businesses, and Workforce Training and Education. Cash Reserves Target 25% of Annual expenditures 154 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Certified Technology Park Fund Number 439 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 10,966 11,102 - - (26) (26) 26 - Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 10,966 11,102 - - (26) (26) 26 - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - 624,194 - 752 - 752 752 - 0% Total Expenditures - 624,194 - 752 - 752 752 - 0% Net Surplus / (Deficit) 10,966 (613,092) - (752) (26) (778) Beginning Cash Balance 614,013 624,204 10,939 Cash Adjustments (774) (172) - Ending Cash Balance 624,204 10,939 10,187 10,958 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for the collection of a special state tax distribution and the expenses for improvements at Innovation Park and Ignition Park, the city's dual-campus technology park. This fund received a special state tax distribution. Currently, this fund only receives revenue from interest earned on the fund's cash balance. 2019 funds were budgeted for the new Technology Resource Center (opened during 2019). The Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology in our region. All will be welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-location between South Bend Code School, the City’s Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and public programming about regional innovation. Cash Reserves Target No reserve requirement 155 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name 2018 TIF Park Bond Capital Fund Number 452 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings (2,882) 186,070 - - (9,338) (9,338) 9,338 - Debt Proceeds 11,007,782 - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 11,004,900 186,070 - - (9,338) (9,338) 9,338 - Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services 355,337 640,860 - 358,641 8,129 63,360 71,489 287,152 80% Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges 355,337 640,860 - 358,641 8,129 63,360 71,489 287,152 80% Capital 223,104 5,895,577 - 3,531,066 20,355 1,066,630 1,086,985 2,444,081 69% Total Expenditures 578,442 6,536,438 - 3,889,707 28,484 1,129,990 1,158,474 2,731,233 70% Net Surplus / (Deficit) 10,426,458 (6,350,368) - (3,889,707) (37,822) (1,167,812) Beginning Cash Balance - 10,429,340 4,076,090 Cash Adjustments 2,882 (2,882) - Ending Cash Balance 10,429,340 4,076,090 186,383 4,054,855 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to track the expenditures of the proceeds from the Redevelopment District Bonds, Series 2018. The bonds were issued for the purpose of funding renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area. The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds were closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into Fund 351 (2018 TIF Park Bond Debt Service) per the bond agreement. The remaining $10,825,000 was deposited into this fund to be used towards the approved capital projects. Funding to be used to implement City park plans including improvements to: Howard Park, Lincolnway East Trail, West Bank Trail, Leeper Park, Seitz Park, and Pulaski Park. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 156 City of South Bend, Indiana Monthly Financial Report January 31, 2020 Fund Name Airport Urban Enterprise Zone Fund Number 454 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2020 2020 2020 2020 Total 2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - - - - - - - Local Income Taxes - - - - - - - - Intergov./ Shared Revenues - - - - - - - - Intergov./ Grants - - - - - - - - Licenses & Permits - - - - - - - - Charges for Services - - - - - - - - Fines, Forfeitures, and Fees - - - - - - - - Interest Earnings 6,915 9,261 8,000 8,000 (954) (954) 8,954 112% Debt Proceeds - - - - - - - - Donations - - - - - - - - Other Income - - - - - - - - Interfund Allocation Reimb - - - - - - - - Interfund Transfers In - - - - - - - - Total Revenue 6,915 9,261 8,000 8,000 (954) (954) 8,954 112% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - Fringe Benefits - - - - - - - - - Total Personnel - - - - - - - - - Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Printing & Advertising - - - - - - - - - Utilities - - - - - - - - - Education & Training - - - - - - - - - Travel - - - - - - - - - Repairs & Maintenance - - - - - - - - - Interfund Allocations - - - - - - - - - Insurance - - - - - - - - - Debt Service Principal - - - - - - - - - Interest & Fees - - - - - - - - - Grants & Subsidies - - 50,000 50,000 - - - 50,000 100% Other Services & Charges - - - - - - - - - Interfund Transfers Out - - - - - - - - - Total Services & Charges - - 50,000 50,000 - - - 50,000 100% Capital - - - - - - - - - Total Expenditures - - 50,000 50,000 - - - 50,000 100% Net Surplus / (Deficit) 6,915 9,261 (42,000) (42,000) (954) (954) Beginning Cash Balance 387,224 393,651 402,803 Cash Adjustments (488) (109) - Ending Cash Balance 393,651 402,803 360,803 403,489 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was originally established to account for expenditures for improvements in the Zone area, financed by property taxes on qualifying properties in the Zone. In the past, majority of revenue came from personal property taxes paid by AJ Wright. This fund has not received property tax revenue since 2013. Currently, this fund only receives revenue from interest earned on the fund's cash balance. This fund has been used in the past to pay for job training programs. Staff continue to work on developing eligible, viable program. Cash Reserves Target No reserve requirement 157