HomeMy WebLinkAbout2020-03 - 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
March 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
March 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 March 31, 2020, total revenue for the year was $66,735,005, 19% of estimated revenue. In the
same funds as of March 31, 2019, total revenue received was $61,693,252. 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 March 31, 2020, total expenditures were $93,016,734, and outstanding encumbrances were
$47,897,166, a total of $140,913,900, which represents 32% 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 21% of the amended expenditure budget at the
end of the period. In the same funds, total expenditures, excluding encumbrances, were $89,324,461
as of March 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
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City Controlled Funds
101 General Fund 44,786,781 71,449,094 72,902,340 (1,453,246) 43,333,535
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 8,397,854 9,240,175 (842,321) 3,889,757
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 32,281 107,000 (74,719) 163,045
217 Gift, Donation, Bequest 666,875 451,356 791,067 (339,711) 327,164
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 5,797,965 (3,904,405) 1,316,469
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 3,955,650 (914,256) (265,379)
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 169,042 281,211 391,226 (110,015) 59,027
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 16,238,244 (3,657,470) 9,037,382
408 Economic Development Income Tax 17,348,536 12,857,872 16,355,699 (3,497,827) 13,850,709
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
730 City Cemetery 29,661 120 20,000 (19,880) 9,781
731 Bowman Cemetery 466,596 5,791 - 5,791 472,387
754 Industrial Revolving Fund 2,078,333 225,200 149,000 76,200 2,154,533
Total Special Revenue Funds 68,606,148 80,276,379 97,259,565 (16,983,186) 51,622,962
Debt Service Funds
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 March 31, 2020
Projected Cash Balance
4
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City of South Bend
Based on 2020 Amended Budget as of March 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 421,135 283,933 559,983 (276,050) 145,085
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 7,736,327 23,166,870 (15,430,543) 3,808,916
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 1,000,000 (990,000) (8,319)
672 Century Center Energy Conservation Debt Svc 189,082 412,296 411,096 1,200 190,282
Total Enterprise Funds 62,002,076 100,235,930 120,880,413 (20,644,483) 41,357,593
Internal Service Funds
222 Central Services 1,451,745 13,387,866 13,452,170 (64,304) 1,387,441
224 Central Services Capital 21,870 198,491 219,685 (21,194) 676
226 Liability Insurance 4,949,790 4,350,432 5,027,954 (677,522) 4,272,268
278 Take Home Vehicle Police 723,493 14,152 99,087 (84,935) 638,558
279 IT / Innovation / 311 Call Center 3,101,052 6,773,541 9,617,560 (2,844,019) 257,033
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 41,442,210 47,233,834 (5,791,624) 13,924,942
5
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City of South Bend
Based on 2020 Amended Budget as of March 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
Total Trust & Agency Funds 5,290,993 11,274,630 11,040,716 233,914 5,524,907
Total City Controlled Funds 226,674,983 322,924,099 382,980,435 (60,056,336) 166,618,646
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport)30,879,977 17,448,377 33,505,976 (16,057,599) 14,822,378
422 TIF - West Washington 1,029,402 329,982 995,665 (665,683) 363,719
429 TIF - River East Development Area (NE Dev)8,196,149 2,826,336 8,783,094 (5,956,758) 2,239,391
430 TIF - Southside Development #1 9,585,265 2,058,569 7,023,556 (4,964,987) 4,620,278
435 TIF - Douglas Road 187,366 - 186,425 (186,425) 941
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 54,879,716 (26,406,255) 27,170,108
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 - 4,092,364 (4,092,364) (16,274)
454 Airport Urban Enterprise Zone 402,803 8,000 50,000 (42,000) 360,803
Total Redevelopment Funds 5,963,283 1,181,775 5,562,252 (4,380,477) 1,582,806
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 60,501,968 (30,774,114) 32,591,901
Grand Total 290,040,998 352,651,953 443,482,403 (90,830,450) 199,210,548
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
6
City of South Bend
Monthly Fund Financials
Revenue Summary
March 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 71,449,094 2,518,006 6,381,312 4,883,831 65,067,782 9%
Special Revenue Funds
102 Rainy Day 132,905 22,205 11,268 56,770 121,637 8%
201 Parks & Recreation 15,407,952 210,044 1,341,944 2,119,215 14,066,008 9%
202 Motor Vehicle Highway 8,397,854 1,231,122 2,463,015 2,569,587 5,934,839 29%
209 Studebaker-Oliver Revitalizing Grants 120,000 1,860 897 4,978 119,103 1%
210 Economic Development State Grants 75,011 155 18,362 36,975 56,649 24%
211 Department of Community Investment (DCI) 3,232,000 292,729 739,928 642,575 2,492,072 23%
212 Dept of Community Investment Grants 5,064,000 172,775 585,109 515,407 4,478,891 12%
216 Police State Seizures 32,281 493 250 2,309 32,031 1%
217 Gift, Donation, Bequest 451,356 6,304 183,438 104,711 267,918 41%
218 Police Curfew Violations 347 27 14 84 333 4%
219 Unsafe Building 111,500 21,540 23,422 223,330 88,078 21%
220 Law Enforcement Continuing Education 255,121 28,209 72,323 85,431 182,798 28%
221 Rental Units Regulation 345,826 21,867 66,378 55 279,448 19%
227 Loss Recovery 4,579 1,253 636 3,448 3,943 14%
230 Code Enforcement Fund 4,087,695 330,459 1,002,395 - 3,085,300 25%
249 Public Safety LOIT 8,776,330 736,636 2,193,964 2,149,869 6,582,366 25%
251 Local Roads & Streets 1,893,560 173,208 483,239 1,123,891 1,410,321 26%
257 LOIT Special Distribution 2,181 280 79 3,388 2,102 4%
258 Human Rights Federal Grant 151,228 1,028 1,385 18,628 149,843 1%
266 MVH Restricted Fund 3,041,394 273,410 717,581 - 2,323,813 24%
265 Local Road & Bridge Grant 2,002,656 801 262,580 1,801 1,740,076 13%
273 Morris PAC / Palais Royale Marketing 15,566 1,152 2,171 7,830 13,395 14%
274 Morris PAC Self-Promotion 106,794 1,972 19,637 32,276 87,157 18%
280 Police Block Grants 51 8 4 22 47 8%
289 HAZMAT 10,238 57 30 9,457 10,208 0%
291 Indiana River Rescue 92,317 3,915 55,627 50,862 36,690 60%
292 Police Grants - - - - - 0%
294 Regional Police Academy 21,240 810 9,391 14,033 11,849 44%
295 COPS MORE Grant 281,211 1,036 47,717 7,675 233,494 17%
299 Police Federal Drug Enforcement 6,366 157 (436) 924 6,802 -7%
404 County Option Income Tax 12,580,774 1,061,664 3,168,277 3,979,478 9,412,497 25%
408 Economic Development Income Tax 12,857,872 1,026,012 3,342,652 3,335,807 9,515,220 26%
410 Urban Development Action Grant 30,500 101 5,251 11,433 25,249 17%
655 Project ReLeaf 456,559 37,962 112,129 115,261 344,430 25%
705 Police K-9 Unit 4 5 3 13 1 63%
730 City Cemetery 120 62 (91) 157 211 -76%
731 Bowman Cemetery 5,791 968 (1,425) 2,474 7,216 -25%
754 Industrial Revolving Fund 225,200 32,498 50,392 67,408 174,808 22%
Total Special Revenue Funds 80,276,379 5,694,785 16,979,535 17,297,563 63,296,844 21%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,156,831 - (593) 203 1,157,424 0%
350 2018 Fire Station #9 Debt Service 341,231 - 173,866 - 167,365 51%
752 South Bend Redevelopment Authority 2,875,000 1,101 1,239,051 1,235,218 1,635,949 43%
755 South Bend Building Corp 2,640,586 733 1,322,322 1,325,781 1,318,264 50%
756 Smart Streets Debt Service Reserve 1,719,500 190 858,709 858,500 860,791 50%
757 2015 Parks Bond Debt Service 379,756 32,139 96,026 96,278 283,730 25%
760 Eddy Street Commons Bond Debt Service 1,396,625 406 649,433 651,040 747,192 47%
Total Debt Service Funds 10,509,529 34,569 4,338,814 4,167,019 6,170,715 41%
7
City of South Bend
Monthly Fund Financials
Revenue Summary
March 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 74,655 72,322 158,115 1,812,795 4%
401 Coveleski Stadium Capital 30,162 53 30 365 30,132 0%
406 Cumulative Capital Development 425,543 289 (156) 2,428 425,699 0%
407 Cumulative Capital Improvement 249,433 1,380 476 2,313 248,957 0%
412 Major Moves Construction 501,328 4,782 249,209 274,206 252,119 50%
416 Morris Performing Arts Center Capital 283,933 177,864 195,227 33,778 88,706 69%
450 Palais Royale Historic Preservation 15,229 940 3,935 3,853 11,294 26%
451 2018 Fire Station #9 Bond Capital 3,854 827 420 16,802 3,434 11%
453 2018 Zoo Bond Capital 12,652 78 264 - 12,388 2%
471 2017 Parks Bond Capital - 18,504 9,226 68,722 (9,226) 0%
750 Equipment/Vehicle Leasing 4,329,076 87 640 6,124 4,328,436 0%
759 Eddy Street Commons Bond Capital - 3 9 13 (9) 0%
Total Capital Funds 7,736,327 279,464 531,603 566,719 7,204,724 7%
Enterprise Funds
288 Emergency Medical Services Operating - 5,874 2,696 1,642,305 (2,696) 0%
600 Consolidated Building Fund 1,800,751 112,781 283,145 1,048,347 1,517,606 16%
601 Parking Garages 1,356,448 145,569 257,294 283,363 1,099,154 19%
610 Solid Waste Operations 5,617,150 535,033 1,408,353 1,311,954 4,208,797 25%
611 Solid Waste Capital 1,231,966 295 335,413 481,492 896,553 27%
620 Water Works Operations 21,384,863 1,560,482 4,717,795 4,069,535 16,667,068 22%
622 Water Works Capital 3,987,000 343,223 1,146,977 836,573 2,840,023 29%
624 Water Works Customer Deposit 20,000 2,657 1,344 8,158 18,656 7%
625 Water Works Sinking (Debt Service)1,841,486 102,394 307,506 511,238 1,533,980 17%
626 Water Works Bond Reserve 20,000 2,922 1,598 7,696 18,402 8%
629 Water Works Reserve Operations & Maintenance 240,000 6,027 20,004 240,422 219,996 8%
640 Sewer Repair Insurance 670,302 58,924 165,945 173,551 504,357 25%
641 Sewage Works Operations 39,368,220 3,209,693 9,549,625 9,832,912 29,818,595 24%
642 Sewage Works Capital 8,271,000 57,271 8,358,412 1,362,762 (87,412) 101%
643 Sewage Works Reserve Operations & Maintenance 120,000 11,486 5,816 181,232 114,184 5%
649 Sewage Sinking (Debt Service)7,833,015 2,248 1,135 1,951,720 7,831,880 0%
653 Sewage Debt Service Reserve 45,000 4,868 15,443 15,674 29,557 34%
654 Sewage Works Customer Deposit 25,000 919 494 - 24,506 2%
667 Storm Sewer Fund 1,041,360 87,250 261,520 - 779,840 25%
670 Century Center 4,940,073 65,785 1,085,907 1,257,950 3,854,166 22%
671 Century Center Capital 10,000 246 1,857 3,177 8,143 19%
672 Century Center Energy Conservation Debt Svc 412,296 752 222,078 684 190,219 54%
Total Enterprise Funds 100,235,930 6,316,698 28,150,356 25,220,743 72,085,574 28%
Internal Service Funds
222 Central Services 13,387,866 649,879 1,823,024 2,268,120 11,564,842 14%
224 Central Services Capital 198,491 - (12) 871 198,503 0%
226 Liability Insurance 4,350,432 333,060 2,239,941 1,068,973 2,110,491 51%
278 Take Home Vehicle Police 14,152 1,860 1,862 5,026 12,290 13%
279 IT / Innovation / 311 Call Center 6,773,541 563,767 1,794,083 2,108,226 4,979,458 26%
711 Self-Funded Employee Benefits 16,451,280 1,341,428 4,084,105 3,430,307 12,367,175 25%
713 Unemployment Compensation 8,546 881 1,761 1,131 6,785 21%
714 Parental Leave Fund 257,902 18,190 55,868 37,596 202,034 22%
Total Internal Service Funds 41,442,210 2,909,065 10,000,632 8,920,251 31,441,578 24%
8
City of South Bend
Monthly Fund Financials
Revenue Summary
March 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 - 220 1,644 4,906,282 0%
702 Police Pension 6,368,128 6,025 6,561 6,586 6,361,567 0%
718 State Tax Withholding Fund - - - - - 0%
725 Morris / Palais Box Office - - - - - 0%
726 Police Distributions Payable - - - - - 0%
Total Trust & Agency Funds 11,274,630 6,025 6,781 8,230 11,267,849 0%
Total City Controlled Funds 322,924,099 17,758,612 66,389,032 61,064,355 256,535,067 21%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 17,448,377 206,228 179,135 413,695 17,269,242 1%
422 TIF - West Washington 329,982 2,115 1,369 9,589 328,613 0%
429 TIF - River East Development Area (NE Dev) 2,826,336 15,915 6,387 57,929 2,819,949 0%
430 TIF - Southside Development #1 2,058,569 19,771 111,532 49,212 1,947,037 5%
435 TIF - Douglas Road - 359 167 1,108 (167) 0%
436 TIF - River East Residential (NE Res)5,810,197 3,502 (2,398) 11,779 5,812,595 0%
Total Tax Increment Financing Funds 28,473,461 247,889 296,192 543,311 28,177,269 1%
Redevelopment Funds
433 Redevelopment General 1,173,775 16,204 41,165 3,341 1,132,610 4%
439 Certified Technology Park - 23 11 3,386 (11) 0%
452 2018 TIF Park Bond Capital - 8,069 4,188 56,278 (4,188) 0%
454 Airport Urban Enterprise Zone 8,000 835 424 2,135 7,576 5%
Total Redevelopment Funds 1,181,775 25,131 45,788 65,140 1,135,987 4%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 2,153 1,090 5,635 18,910 5%
328 SBCDA 2003 Debt Reserve 40,000 3,599 1,823 9,421 38,177 5%
351 2018 TIF Park Bond Debt Service Reserve 12,618 2,108 1,070 5,391 11,548 8%
352 South Shore Double Tracking Debt Service - 4 10 - (10) 0%
Total Debt Service Funds 72,618 7,865 3,993 20,446 68,625 5%
Total Redevelopment Commission Funds 29,727,854 280,886 345,973 628,897 (65,087) 1%
Grand Total 352,651,953 18,039,498 66,735,005 61,693,252 256,469,980 19%
9
City of South Bend
Monthly Fund Financials
Expenditure Summary
March 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 72,902,340 5,746,652 16,374,473 14,792,352 1,235,680 55,292,186 24%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,025,507 1,256,287 4,433,880 3,844,685 715,454 10,876,174 32%
202 Motor Vehicle Highway 9,240,175 683,676 2,272,259 3,214,109 545,817 6,422,099 30%
209 Studebaker-Oliver Revitalizing Grants 873,464 107,835 143,518 75,175 705,640 24,306 97%
210 Economic Development State Grants 135,474 18,003 32,648 257,766 90,218 12,609 91%
211 Department of Community Investment (DCI) 3,500,678 214,865 683,156 631,702 273,327 2,544,195 27%
212 Dept of Community Investment Grants 5,332,632 149,054 594,839 597,139 2,581,244 2,156,549 60%
216 Police State Seizures 107,000 31,753 31,753 - - 75,247 30%
217 Gift, Donation, Bequest 791,067 23,387 148,387 49,766 221,768 420,912 47%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 156,395 3,583 34,442 143,481 59,459 62,493 60%
220 Law Enforcement Continuing Education 395,377 16,659 72,056 155,879 1,187 322,134 19%
221 Rental Units Regulation 345,826 14,880 37,997 - 2,752 305,078 12%
227 Loss Recovery 200,000 - - 24,697 200,000 - 100%
230 Code Enforcement Fund 4,087,695 255,821 801,524 - 81,990 3,204,181 22%
249 Public Safety LOIT 8,950,545 709,218 2,070,132 1,341,442 - 6,880,413 23%
251 Local Roads & Streets 5,797,965 11,347 91,307 230,095 2,701,376 3,005,282 48%
257 LOIT Special Distribution 164,087 - 39,019 268,669 125,068 - 100%
258 Human Rights Federal Grant 270,640 16,303 49,864 25,771 38,413 182,363 33%
266 MVH Restricted Fund 3,955,650 18,970 24,149 - 15,958 3,915,543 1%
265 Local Road & Bridge Grant 2,974,341 15,047 95,401 798 893,987 1,984,953 33%
273 Morris PAC / Palais Royale Marketing 30,816 - - - 10,816 20,000 35%
274 Morris PAC Self-Promotion 115,000 - - - - 115,000 0%
280 Police Block Grants - - - - - - 0%
289 HAZMAT 10,000 - - 529 2,404 7,596 24%
291 Indiana River Rescue 95,082 4,042 8,689 8,939 8,118 78,275 18%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 22,500 2,056 2,427 1,521 - 20,073 11%
295 COPS MORE Grant 391,226 2,800 157,035 20,626 162,663 71,528 82%
299 Police Federal Drug Enforcement 51,000 - - 22,499 - 51,000 0%
404 County Option Income Tax 16,238,244 759,880 4,301,064 3,513,090 3,329,030 8,608,150 47%
408 Economic Development Income Tax 16,355,699 1,330,750 3,425,442 2,546,447 2,820,955 10,109,302 38%
410 Urban Development Action Grant 40,000 - 10,000 15,000 - 30,000 25%
655 Project ReLeaf 433,460 28,678 86,143 151,108 - 347,317 20%
705 Police K-9 Unit 2,020 - - - - 2,020 0%
730 City Cemetery 20,000 - - - - 20,000 0%
731 Bowman Cemetery - - - - - - 0%
754 Industrial Revolving Fund 149,000 10,220 11,267 27,854 - 137,733 8%
Total Special Revenue Funds 97,259,565 5,685,113 19,658,396 17,168,786 15,587,643 62,013,525 36%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,172,968 - 576,833 583,383 - 596,136 49%
350 2018 Fire Station #9 Debt Service 341,231 - 173,866 - - 167,365 51%
752 South Bend Redevelopment Authority 2,865,613 - 1,235,778 1,233,878 - 1,629,835 43%
755 South Bend Building Corp 2,630,085 - 1,433,563 1,435,119 - 1,196,523 55%
756 Smart Streets Debt Service Reserve 1,713,044 - 854,234 853,784 - 858,810 50%
757 2015 Parks Bond Debt Service 382,131 - 188,891 192,191 - 193,240 49%
760 Eddy Street Commons Bond Debt Service 1,391,625 - 648,125 649,375 - 743,500 47%
Total Debt Service Funds 10,496,697 - 5,111,289 4,947,729 - 5,385,409 49%
10
City of South Bend
Monthly Fund Financials
Expenditure Summary
March 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 3,372,325 118,698 602,775 419,912 1,230,541 1,539,009 54%
401 Coveleski Stadium Capital 30,000 12,990 12,990 31,667 1,363 15,647 48%
406 Cumulative Capital Development 602,205 5,705 115,244 137,641 8,684 478,278 21%
407 Cumulative Capital Improvement 430,000 20,833 62,503 - - 367,497 15%
412 Major Moves Construction 1,672,285 627,146 639,821 243,836 314,669 717,794 57%
416 Morris Performing Arts Center Capital 559,983 - 90,471 6,212 335,198 134,314 76%
450 Palais Royale Historic Preservation 69,160 - 34,160 31,537 - 35,000 49%
451 2018 Fire Station #9 Bond Capital 89,311 - 62,840 836,646 - 26,471 70%
453 2018 Zoo Bond Capital 133,581 4,110 14,603 - - 118,978 11%
471 2017 Parks Bond Capital 8,569,760 97,513 252,523 1,240,916 1,212,264 7,104,973 17%
750 Equipment/Vehicle Leasing 4,590,138 271,767 667,730 1,648,870 - 3,922,408 15%
759 Eddy Street Commons Bond Capital 3,048,122 59,509 274,733 714,293 - 2,773,389 9%
Total Capital Funds 23,166,870 1,218,270 2,830,394 5,311,530 3,102,719 17,233,758 26%
Enterprise Funds
288 Emergency Medical Services Operating 1,824,059 (480) 38,475 1,424,162 14,275 1,771,309 3%
600 Consolidated Building Fund 2,005,428 120,359 388,529 1,029,972 253,534 1,363,365 32%
601 Parking Garages 1,659,555 98,423 518,437 421,593 558,408 582,710 65%
610 Solid Waste Operations 6,091,520 420,520 1,513,739 1,511,156 864,616 3,713,165 39%
611 Solid Waste Capital 1,325,349 - 332,737 333,091 94,000 898,612 32%
620 Water Works Operations 23,396,743 1,661,269 5,203,721 5,150,615 1,237,767 16,955,255 28%
622 Water Works Capital 4,870,047 164,318 250,095 38,174 426,351 4,193,601 14%
624 Water Works Customer Deposit 20,000 2,657 6,571 7,741 - 13,429 33%
625 Water Works Sinking (Debt Service)1,841,486 894 4,668 1,722,927 - 1,836,818 0%
626 Water Works Bond Reserve 20,000 - - - - 20,000 0%
629 Water Works Reserve Operations & Maintenance 40,000 6,027 14,856 14,132 - 25,144 37%
640 Sewer Repair Insurance 742,355 42,251 176,655 120,107 286,977 278,723 62%
641 Sewage Works Operations 47,716,109 2,045,303 14,216,001 10,019,771 4,355,524 29,144,584 39%
642 Sewage Works Capital 14,079,020 1,588,512 1,959,470 645,384 4,123,300 7,996,251 43%
643 Sewage Works Reserve Operations & Maintenance 120,000 11,486 28,404 28,023 - 91,596 24%
649 Sewage Sinking (Debt Service)7,785,015 - 1,650 1,650 - 7,783,365 0%
653 Sewage Debt Service Reserve - - - - - - 0%
654 Sewage Works Customer Deposit 25,000 919 2,171 - - 22,829 9%
667 Storm Sewer Fund 871,730 - 23,426 - 53,294 795,009 9%
670 Century Center 5,035,901 253,129 877,793 959,467 36,055 4,122,054 18%
671 Century Center Capital 1,000,000 - - - - 1,000,000 0%
672 Century Center Energy Conservation Debt Svc 411,096 - - - - 411,096 0%
Total Enterprise Funds 120,880,413 6,415,587 25,557,398 23,427,965 12,304,100 83,018,915 31%
Internal Service Funds
222 Central Services 13,452,170 583,168 1,868,970 2,102,199 1,087,819 10,495,380 22%
224 Central Services Capital 219,685 5,501 91,826 26,795 61,869 65,990 70%
226 Liability Insurance 5,027,954 175,428 918,747 866,057 291,178 3,818,029 24%
278 Take Home Vehicle Police 99,087 54,724 55,407 - - 43,681 56%
279 IT / Innovation / 311 Call Center 9,617,560 751,141 2,108,437 2,221,254 2,148,034 5,361,089 44%
711 Self-Funded Employee Benefits 18,508,532 1,249,983 4,194,853 4,954,547 879,996 13,433,683 27%
713 Unemployment Compensation 55,000 7,432 16,241 9,653 - 38,759 30%
714 Parental Leave Fund 253,846 13,153 24,504 38,574 - 229,342 10%
Total Internal Service Funds 47,233,834 2,840,529 9,278,985 10,219,080 4,468,896 33,485,953 29%
Trust & Agency Funds
701 Fire Pension 4,799,311 365,951 1,081,310 1,110,905 - 3,718,001 23%
702 Police Pension 6,241,405 496,168 1,544,273 1,702,535 - 4,697,132 25%
718 State Tax Withholding Fund - - - - - - 0%
725 Morris / Palais Box Office - - - - - - 0%
726 Police Distributions Payable - - - - - - 0%
Total Trust & Agency Funds 11,040,716 862,119 2,625,583 2,813,440 - 8,415,133 24%
Total City Controlled Funds 382,980,435 22,768,271 81,436,519 78,680,883 36,699,039 264,844,879 31%
11
City of South Bend
Monthly Fund Financials
Expenditure Summary
March 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) 33,505,976 648,715 7,692,538 6,068,083 5,227,771 20,585,667 39%
422 TIF - West Washington 995,665 - 10,956 19,380 384,732 599,977 40%
429 TIF - River East Development Area (NE Dev) 8,783,094 396,024 927,935 450,138 3,884,377 3,970,782 55%
430 TIF - Southside Development #1 7,023,556 - 76,737 524,691 158,214 6,788,605 3%
435 TIF - Douglas Road 186,425 10,275 45,083 - 42,143 99,200 47%
436 TIF - River East Residential (NE Res) 4,385,000 - 2,131,789 2,129,917 - 2,253,211 49%
Total Tax Increment Financing Funds 54,879,716 1,055,014 10,885,037 9,192,210 9,697,236 34,297,442 38%
Redevelopment Funds
433 Redevelopment General 1,419,136 90,388 161,343 - 520,803 736,990 48%
439 Certified Technology Park 752 - - - 752 - 100%
452 2018 TIF Park Bond Capital 4,092,364 266,461 519,610 1,437,081 979,336 2,593,418 37%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
Total Redevelopment Funds 5,562,252 356,848 680,953 1,437,081 1,500,891 3,380,408 39%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 2,153 5,324 5,347 - 14,676 27%
328 SBCDA 2003 Debt Reserve 40,000 3,599 8,901 8,940 - 31,099 22%
351 2018 TIF Park Bond Debt Service Reserve - - - - - - 0%
352 South Shore Double Tracking Debt Service - - - - - - 0%
Total Debt Service Funds 60,000 5,752 14,225 14,287 - 45,775 24%
Total Redevelopment Commission Funds 60,501,968 1,417,615 11,580,215 10,643,578 11,198,127 37,723,626 38%
Grand Total 443,482,403 24,185,885 93,016,734 89,324,461 47,897,166 302,568,505 32%
* 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 Taxes Civil City- - - - - - - - - - - - - 50,565,864 0% TIF Districts- 102,701 - - - - - - - - - - 102,701 26,916,461 0%Sub Total- 102,701 - - - - - - - - - - 102,701 77,482,325 0%Local Income Tax LIT Certified Shares1,036,731 1,036,731 1,036,731 - - - - - - - - - 3,110,194 12,440,774 25% LIT for Economic Development988,824 988,824 988,824 - - - - - - - - - 2,966,472 12,098,890 25% LIT for Public Safety730,528 730,528 730,528 - - - - - - - - - 2,191,583 8,766,330 25% LIT for Redevelopment731 731 731 - - - - - - - - - 2,194 8,775 25% Sub Total2,756,814 2,756,814 2,756,814 - - - - - - - - - 8,270,442 33,314,769 25% Total Taxes2,756,814 2,859,515 2,756,814 - - - - - - - - - 8,373,143 110,797,094 8%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 Tax39,287 - - - - - - - - - - - 39,287 80,000 49% Liquor Gallonage Tax61,914 - - - - - - - - - - - 61,914 221,063 28% Cigarette Tax- - - - - - - - - - - - - 306,642 0% Gasoline Tax492,927 477,174 544,164 - - - - - - - - - 1,514,265 5,621,962 27% Wheel Tax136,698 99,161 161,048 - - - - - - - - - 396,907 2,000,000 20% Riverboat Gaming- - - - - - - - - - - - - 599,000 0% State Pension Subsidy- - - - - - - - - - - - - 11,247,700 0% Sub Total730,825 576,335 705,212 - - - - - - - - - 2,012,372 20,076,367 10% Grants Federal Grants339,419 120,348 171,959 - - - - - - - - - 631,727 7,206,132 9% State Grants- 48,960 21,227 - - - - - - - - - 70,187 177,238 40% Sub Total339,419 169,309 193,186 - - - - - - - - - 701,914 7,383,370 10% Other Intergovenmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants- 12,500 - - - - - - - - - - 12,500 - NA Federal Seized Drug- - - - - - - - - - - - - 5,000 0% State Seized Drug- - - - - - - - - - - - - 30,000 0%Sub Total- 42,500 - - - - - - - - - - 42,500 65,000 65%Total Intergovernmental Revenue 1,929,181 788,143 898,398 - - - - - - - - - 3,615,723 33,645,406 11%Licenses & PermitsBusiness Business Licenses25,398 26,516 18,111 - - - - - - - - - 70,024 105,700 66% Taxi Cab Licensing65 - 55 - - - - - - - - - 120 4,440 3% Sub Total25,463 26,516 18,166 - - - - - - - - - 70,144 110,140 64% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering5,090 20,062 34,060 - - - - - - - - - 59,212 127,000 47% Right-of-Way Closures50 200 325 - - - - - - - - - 575 3,000 19% Fire Dept-Building Plan Review1,455 2,991 1,341 - - - - - - - - - 5,787 24,000 24% Building Department87,661 83,680 108,095 - - - - - - - - - 279,436 1,772,550 16% SBARC - Pet Licenses2,320 3,580 3,090 - - - - - - - - - 8,990 31,200 29%Sub Total96,576 110,513 146,911 - - - - - - - - - 354,000 1,967,750 18%Total Licenses & Permits122,039 137,029 165,076 - - - - - - - - - 424,144 2,077,890 20%Period Ending: March 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: March 31, 2020Charges for ServicesGeneral Government Plan Commission Charges100 100 100 - - - - - - - - - 300 4,100 7% Copies of Public Records- - - - - - - - - - - - - 1,205 0% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 100 60 180 - - - - - - - - - 340 2,000 17% IT Services73,046 38,750 - - - - - - - - - - 111,796 73,046 153%Sub Total73,246 38,910 280 - - - - - - - - - 112,436 80,351 140%Public Safey Accident Report Copies7,303 6,040 5,632 - - - - - - - - - 18,975 84,000 23% Gun Permit Applications4,804 3,514 6,959 - - - - - - - - - 15,278 40,000 38% Traffic Signal Maintenance15,314 10,198 23,739 - - - - - - - - - 49,250 224,670 22% ND Special Event Coverage- - 4,878 - - - - - - - - - 4,878 150,000 3% Regional Academy Tuition4,850 3,850 550 - - - - - - - - - 9,250 20,000 46% River Rescue School Tuition13,000 39,000 3,250 - - - - - - - - - 55,250 90,000 61% Fire Training Center Tuition- - - - - - - - - - - - - 50,000 0% Emergency Medical Service256,159 223,622 319,726 - - - - - - - - - 799,507 3,000,000 27% Medicaid Reimbursements- - - - - - - - - - - - - 443,000 0% EMS for County- - - - - - - - - - - - - 1,801,814 0% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - - NA Crime Lab Services- - 363 - - - - - - - - - 363 - NA EMS Late Payment Interest2,706 - 3,920 - - - - - - - - - 6,626 - NA Misc Revenue- - 71,436 - - - - - - - - - 71,436 500 14287% Sub Total304,136 286,224 440,453 - - - - - - - - - 1,030,813 5,913,984 17% 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 71,606 25,330 - - - - - - - - - 179,009 1,364,000 13% Palais Royale Ballroom23,900 15,696 10,347 - - - - - - - - - 49,943 244,572 20% Parks & Recreation282,751 187,373 102,857 - - - - - - - - - 572,981 3,036,794 19% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center186,773 155,640 52,430 - - - - - - - - - 394,842 3,456,449 11% Sub Total575,497 430,315 190,964 - - - - - - - - - 1,196,776 8,131,815 15% Health - Animal Care & Control Pet Impound Reclaim Fee255 295 840 - - - - - - - - - 1,390 6,300 22% Pet Adoption Fees2,694 2,556 2,060 - - - - - - - - - 7,310 32,000 23% Pick Up Fees- 40 - - - - - - - - - - 40 550 7% Pet Micro Chipping320 160 360 - - - - - - - - - 840 3,325 25% Vet Expenses410 195 265 - - - - - - - - - 870 2,025 43% Pet Euthanasia- - - - - - - - - - - - - - NA Animal Surrenders500 600 360 - - - - - - - - - 1,460 8,000 18% Cremation188 105 230 - - - - - - - - - 523 525 100% Rabies Specimin Prep- - - - - - - - - - - - - 525 0% Sub Total4,367 3,951 4,115 - - - - - - - - - 12,433 53,250 23%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: March 31, 2020Charges for Services Other DCI Staff Contracts10,948 11,250 80,000 - - - - - - - - - 102,198 247,070 41% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages59,878 49,227 142,172 - - - - - - - - - 251,278 1,281,877 20% Parking-Century Center12,657 14,928 5,922 - - - - - - - - - 33,507 133,871 25% Central Services-Internal Customers 575,890 505,683 591,578 - - - - - - - - - 1,673,151 7,691,764 22% Central Services-External Customers 34,327 34,900 32,591 - - - - - - - - - 101,817 613,169 17% Employee & Employer Assessments 1,354,095 1,346,625 1,339,723 - - - - - - - - - 4,040,443 16,259,748 25% Sub Total2,047,795 1,962,612 2,191,986 - - - - - - - - - 6,202,393 26,262,499 24% Sanitation Trash Collection/Residential370,818 370,369 369,898 - - - - - - - - - 1,111,085 4,600,500 24% Trash Collection/Recycling- (2) - - - - - - - - - - (2) - NA Trash Collection/Commercial8,002 8,083 8,041 - - - - - - - - - 24,126 90,000 27% Trash Collection/Apt 2 Units3,743 3,752 3,709 - - - - - - - - - 11,203 42,300 26% Trash Collection/Apt 3 Units1,740 1,626 1,646 - - - - - - - - - 5,012 21,100 24% Trash Collection/Apt 4 Units2,084 2,028 2,026 - - - - - - - - - 6,138 25,100 24% Trash Collection/Seniors27,738 27,747 27,768 - - - - - - - - - 83,252 362,000 23% Trash Collection/Special Pickup2,580 1,730 2,720 - - - - - - - - - 7,030 32,000 22% Trash Collection/Yard Waste Pickup246 142 60 - - - - - - - - - 448 250 179% Trash Collection/Interdepartmental- - - - - - - - - - - - - 15,000 0% Misc Service Revenue- - - - - - - - - - - - - 1,200 0% Misc/Additional Trash Totes15,864 16,087 16,173 - - - - - - - - - 48,123 162,000 30% Misc/Return Trip Customer Error490 230 420 - - - - - - - - - 1,140 5,000 23% Misc/Contamination Fee30 - - - - - - - - - - - 30 500 6% Misc/Tote Replacement Fee550 250 150 - - - - - - - - - 950 4,000 24% Misc/Trash Start Fee4,090 3,770 4,030 - - - - - - - - - 11,890 3,500 340% Misc/Yard Waste Totes(2) - 70 - - - - - - - - - 68 240,000 0% Sub Total437,973 435,811 436,709 - - - - - - - - - 1,310,494 5,604,450 23% Utilities - Water Metered Sales/Residential640,195 632,757 624,053 - - - - - - - - - 1,897,005 8,218,425 23% Metered Sales/Commercial196,835 194,039 192,981 - - - - - - - - - 583,854 2,536,515 23% Metered Sales/Industrial34,248 36,538 36,493 - - - - - - - - - 107,280 485,540 22% Metered Sales/Multi Famly109,572 104,030 103,249 - - - - - - - - - 316,851 1,275,551 25% Bulk Sales/Olive St58 116 319 - - - - - - - - - 493 10,000 5% Metered Sales/Institution10,799 10,711 12,602 - - - - - - - - - 34,112 131,355 26% Public Fire Protection211,805 211,948 211,501 - - - - - - - - - 635,255 2,553,185 25% Private Fire Protection40,282 40,383 39,765 - - - - - - - - - 120,429 412,005 29% Sales to Public Authorities31,123 33,400 33,182 - - - - - - - - - 97,706 282,805 35% Irrigation Sales(13) 363 - - - - - - - - - - 350 1,354,840 0% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service40,977 44,131 28,924 - - - - - - - - - 114,032 665,000 17% Backflow Prevention Insp.9,675 19,100 13,300 - - - - - - - - - 42,075 156,500 27% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 1,350 1,350 - - - - - - - - - 4,050 16,200 25% Revenue From Cut Off Fees1,200 525 225 - - - - - - - - - 1,950 5,000 39% Penalties (Forfeit Disc.)9,060 5,101 5,532 - - - - - - - - - 19,693 88,000 22% Water Leak Insurance86,428 86,331 86,242 - - - - - - - - - 259,002 1,041,115 25% System Development Fee159,458 4,703 11,543 - - - - - - - - - 175,703 100,000 176% Sub Total1,583,051 1,425,526 1,401,261 - - - - - - - - - 4,409,837 19,519,036 23%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: March 31, 2020Charges for Services Utilities - Sewage Metered Sales/Residential 1,667,950 1,661,580 1,651,882 - - - - - - - - - 4,981,411 20,090,913 25% Metered Sales/Commercial561,885 604,549 600,579 - - - - - - - - - 1,767,013 7,433,770 24% Metered Sales/Industrial428,152 405,903 412,913 - - - - - - - - - 1,246,968 5,300,000 24% Metered Sales/Multi Famly263,450 261,767 259,238 - - - - - - - - - 784,456 3,093,020 25% Metered Sales/Institution26,323 26,257 30,378 - - - - - - - - - 82,958 294,000 28% Sales to Public Authority76,739 81,234 82,247 - - - - - - - - - 240,219 1,103,480 22% Interdepartmental Sales- - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle27,502 28,446 30,880 - - - - - - - - - 86,827 250,875 35% Penalties (Forfeit Disc.)60,641 41,563 36,695 - - - - - - - - - 138,899 551,344 25% Dumping Fees1,496 630 - - - - - - - - - - 2,126 22,116 10% Organic Resources2,558 26,590 2,087 - - - - - - - - - 31,235 61,000 51% Laboratory Service Fees- - - - - - - - - - - - - 1,500 0% Discharge Permit Fees500 1,000 - - - - - - - - - - 1,500 5,500 27% System Development Fee387,468 11,336 30,915 - - - - - - - - - 429,719 300,000 143% Sewer Repair Insurance47,819 47,759 47,732 - - - - - - - - - 143,311 579,500 25% Sewer Repair Deductible7,127 6,576 6,726 - - - - - - - - - 20,429 65,605 31% Misc Revenues2,575 - - - - - - - - - - - 2,575 198,000 1% Interfund Revenue- - - - - - - - - - - - - 23,644 0% Storm Water Fees87,623 86,787 86,767 - - - - - - - - - 261,178 1,034,160 25% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost1,738 605 1,954 - - - - - - - - - 4,297 53,000 8% Clean Air/ReLeaf37,177 37,133 37,085 - - - - - - - - - 111,395 451,610 25% Clean Air/ReLeaf/Interdepartmental- - - - - - - - - - - - - - NA Sub Total3,688,722 3,329,716 3,318,078 - - - - - - - - - 10,336,516 41,118,752 25%Total Charges for Services8,715,047 7,913,066 7,983,845 - - - - - - - - - 24,611,958 106,692,137 23%Fines, Forfeitures, & FeesGeneral Ordinance Violation1,835 310 400 - - - - - - - - - 2,545 8,000 32% Bad Checks Fines- - 60 - - - - - - - - - 60 725 8% Credit Reports- - - - - - - - - - - - - - NA Court Fees1,429 - - - - - - - - - - - 1,429 10,000 14% Plan Commission Application Fee2,800 1,600 1,800 - - - - - - - - - 6,200 10,000 62% Zoning Appeals Application Fee1,250 1,625 1,675 - - - - - - - - - 4,550 10,000 46% Zoning Admin Fees50 1,000 1,250 - - - - - - - - - 2,300 10,000 23% Zoning Admin Fines- - - - - - - - - - - - - 10,000 0% Econ Dev-CDBG Loan Late Fees- 10 - - - - - - - - - - 10 - NA Econ Develop-Job Target Penalty354,660 - - - - - - - - - - - 354,660 354,660 100% Sub Total362,024 4,545 5,185 - - - - - - - - - 371,754 413,385 90%Code Enforcement Vacant Bldg Registration300 300 - - - - - - - - - - 600 12,900 5% Rental Unit Safety Fees1,350 2,250 1,350 - - - - - - - - - 4,950 100,000 5% Towing & Storage- - - - - - - - - - - - - - NA Sale of Abandoned Vehicle- - - - - - - - - - - - - - NA Demolition & Boarding759 1,387 19,189 - - - - - - - - - 21,336 98,200 22% Collections38 15 523 - - - - - - - - - 576 3,600 16% Environmental Violations11,488 4,939 9,514 - - - - - - - - - 25,941 131,000 20% Ordinance Violation4,403 4,615 1,330 - - - - - - - - - 10,348 48,400 21% Animal Ordinance Violation200 - 50 - - - - - - - - - 250 - NA Forfeitures-Civil Penalties2,093 14,410 4,121 - - - - - - - - - 20,624 121,000 17%Sub Total20,631 27,915 36,078 - - - - - - - - - 84,624 515,100 16%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: March 31, 2020Fines, Forfeitures, & FeesParking Street Parking Fines2,123 2,125 1,260 - - - - - - - - - 5,508 61,900 9%Public Safety False Alarms Fine13,618 7,879 4,926 - - - - - - - - - 26,423 100,000 26% Noise Ordinance38 - 20 - - - - - - - - - 58 1,000 6% Curfew Violation- - - - - - - - - - - - - 200 0% Chronic Problem Property- - - - - - - - - - - - - - NA Impound Towing Fees587 504 896 - - - - - - - - - 1,987 10,000 20%Sub Total14,243 8,383 5,842 - - - - - - - - - 28,468 111,200 26% Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 - - - - - - - - - 490,353 1,101,585 45%Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,650 22,515 43,490 - - - - - - - - - 78,655 512,840 15% Sale of Scrap Metal5,723 1,175 195 - - - - - - - - - 7,093 29,442 24% 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 227 157 - - - - - - - - - 614 1,000 61% CDBG Loans/Interest on Loans- 15,403 29,921 - - - - - - - - - 45,323 175,000 26% CDBG Loans/Invest Gain/Loss- 2,491 2,577 - - - - - - - - - 5,069 20,000 25% Origination Fees- - - - - - - - - - - - - - NA Loan Servicing Fees- - - - - - - - - - - - - 30,000 0% Sub Total36,606 41,811 76,340 - - - - - - - - - 154,757 936,013 17% Bank Account Interest(647,820) 359,666 523,865 - - - - - - - - - 235,711 3,161,560 7% Rental of Property12,678 - 5,416 - - - - - - - - - 18,094 85,450 21% Donations708,412 40,057 4,926 - - - - - - - - - 753,395 4,077,743 18% 3rd Party Revenue Cable TV Franchise Fees- 171,894 - - - - - - - - - - 171,894 720,000 24% AT&T Franchise Fees45,930 - 43,499 - - - - - - - - - 89,429 210,000 43%Sub Total45,930 171,894 43,499 - - - - - - - - - 261,323 930,000 28%Total Other Income155,806 613,427 654,046 - - - - - - - - - 1,423,279 9,190,766 15%Reimbursements Outside Miscellaneous Reimbursements49,280 246,951 482,725 - - - - - - - - - 778,955 377,765 206% Insurance Claim1,130,210 - - - - - - - - - - - 1,130,210 1,170,210 97% IT Services8,391 1,598 3,049 - - - - - - - - - 13,038 32,690 40% Travel Reimbursement- - - - - - - - - - - - - 6,800 0% Energy Rebates- - 166,713 - - - - - - - - - 166,713 - NA Repair Reimbursement228 392 2,607 - - - - - - - - - 3,227 - NA Salary/Overtime Reimb4,533 5,694 270,961 - - - - - - - - - 281,187 387,000 73% Diesel Tax Rebate3,384 - 7,921 - - - - - - - - - 11,305 50,000 23% Pharmacy Rebates- 88,768 - - - - - - - - - - 88,768 375,000 24% Beck's Lake Reimbursement- 20,820 - - - - - - - - - - 20,820 - NA EPA Professional Services275,000 - - - - - - - - - - - 275,000 275,000 100% Sub Total1,471,025 364,221 933,975 - - - - - - - - - 2,769,222 2,674,465 104% 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 Reimbursements1,471,025 364,221 933,975 - - - - - - - - - 2,769,222 7,590,357 36%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: March 31, 2020Other SourcesAsset Disposal Sale of Capital Assets- - - - - - - - - - - - - 25,000 0% Sale of Property Held for Resale6 - 20,000 - - - - - - - - - 20,006 - NA Other Damage Reimbursement- - 3,560 - - - - - - - - - 3,560 - NA Vehicle Damage Reimb- - - - - - - - - - - - - - NA Hydrant Damage Reimb- - - - - - - - - - - - - 10,000 0% Sub Total6 - 23,560 - - - - - - - - - 23,566 35,000 67% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,012,801 9,629,319 2,312,934 - - - - - - - - - 17,955,054 49,401,891 36% PILOT518,478 518,483 518,483 - - - - - - - - - 1,555,444 6,221,791 25% Administration Cost Allocation585,785 585,802 585,802 - - - - - - - - - 1,757,389 7,029,607 25% IT Cost Allocation554,735 554,745 554,745 - - - - - - - - - 1,664,225 6,656,930 25% Liability Insurance Allocation242,853 242,877 242,877 - - - - - - - - - 728,607 2,914,500 25% Payroll Cost Allocation208,369 208,391 208,391 - - - - - - - - - 625,151 2,500,670 25% Facilities Management Allocation10,163 10,180 10,180 - - - - - - - - - 30,523 122,143 25% Utility Customer Service Mgmt Allocation141,404 141,398 141,398 - - - - - - - - - 424,200 1,696,782 25% Sub Total8,274,588 11,891,195 4,574,810 - - - - - - - - - 24,740,593 76,544,314 32% Issuance of Debt 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 Income10,000 202,535 - - - - - - - - - - 212,535 549,383 39% Interfund Loan - Interest Income- 44,129 - - - - - - - - - - 44,129 83,945 53% Other Loan - Principal Income3,795 761 609 - - - - - - - - - 5,165 5,000 103% Sub Total13,795 247,425 609 - - - - - - - - - 261,829 638,328 41%Total Other Sources8,289,585 12,138,620 4,598,978 - - - - - - - - - 25,027,183 81,556,718 31%Revenue Total23,838,517 24,856,990 18,039,498 - - - - - - - - - 66,735,005 352,651,953 19%18
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetGeneral FundGeneral GovernmentMayor 101 184,656 59,236 86,934 - - - - - - - - - 330,827 1,117,529 30%Community Initiatives101- 8,352 14,288 - - - - - - - - - 22,641 703,488 3%Clerk101 36,422 41,812 35,313 - - - - - - - - - 113,547 571,490 20%Common Council101 27,570 50,454 28,108 - - - - - - - - - 106,132 730,055 15%WNIT Contract101- - 43,000 - - - - - - - - - 43,000 43,000 100%Controller' Office101 172,550 183,986 178,510 - - - - - - - - - 535,046 2,278,109 23%Human Resources101 46,905 47,188 47,232 - - - - - - - - - 141,325 617,286 23%Diversity & Inclusion101 1,573 9,651 10,922 - - - - - - - - - 22,147 508,776 4%Legal101 90,519 92,286 92,766 - - - - - - - - - 275,572 1,405,880 20%Sub Total560,194 492,967 537,075 - - - - - - - - - 1,590,236 7,975,613 20%Public WorksEngineering101 226,006 225,942 201,511 - - - - - - - - - 653,459 3,405,513 19%Streets101- - 500,000 - - - - - - - - - 500,000 500,000 100%Office of Sustainability101 33,299 14,660 21,202 - - - - - - - - - 69,161 479,036 14%AmeriCorps Grant Program101 32,301 27,720 24,615 - - - - - - - - - 84,636 453,453 19%Sub Total291,606 268,322 747,328 - - - - - - - - - 1,307,256 4,838,002 27%Public SafetyPolice101 2,145,864 2,331,503 2,129,607 - - - - - - - - - 6,606,974 30,302,621 22%Crime Lab101 41,404 40,329 42,146 - - - - - - - - - 123,879 631,268 20%Fire101 2,092,008 1,983,381 1,945,732 - - - - - - - - - 6,021,122 25,929,815 23%EMS101 35,607 66,320 48,207 - - - - - - - - - 150,135 856,718 18%Fire Training Center101 1,489 3,519 805 - - - - - - - - - 5,813 148,000 4%Sub Total4,316,372 4,425,053 4,166,498 - - - - - - - - - 12,907,924 57,868,422 22%Arts & CultureMorris PAC101 94,049 91,241 254,375 - - - - - - - - - 439,665 1,503,719 29%Palais Royale101 23,098 22,312 19,844 - - - - - - - - - 65,253 400,782 16%Sub Total117,147 113,553 274,219 - - - - - - - - - 504,919 1,904,501 27%Human RightsHuman Rights101 20,302 22,305 21,531 - - - - - - - - - 64,138 315,802 20%Sub Total20,302 22,305 21,531 - - - - - - - - - 64,138 315,802 20%Total General Fund5,305,622 5,322,199 5,746,652 - - - - - - - - - 16,374,473 72,902,340 22%Venues, Parks & ArtsParks & RecreationAdministration201 120,427 125,827 118,951 - - - - - - - - - 365,205 1,514,548 24%Maintenance201 654,714 476,099 570,306 - - - - - - - - - 1,701,119 6,883,332 25%Golf Operations201 65,738 81,806 134,279 - - - - - - - - - 281,822 1,551,873 18%Recreation Division201 268,100 206,486 227,179 - - - - - - - - - 701,765 3,185,143 22%Potawatomi Zoo201 350,000 - - - - - - - - - - - 350,000 700,000 50%Potawatomi Greenhouse201 19,814 4,889 4,558 - - - - - - - - - 29,261 45,104 65%Marketing and Events201 63,031 77,576 85,530 - - - - - - - - - 226,137 1,277,387 18%Regional Cities Grant201 27,045 169,970 81,555 - - - - - - - - - 278,570 368,120 76%Pokagan Bond Donation-Howard Park 201- - - - - - - - - - - - - - NA Leighton Foundation Grant201 465,102 968 33,930 - - - - - - - - - 500,000 500,000 100%Morris Palais Marketing273- - - - - - - - - - - - - 30,816 0%Morris PAC Self-Promotion274- - - - - - - - - - - - - 115,000 0%Coveleski Stadium Capital401- - 12,990 - - - - - - - - - 12,990 30,000 43%Morris PAC Improvement416 81,282 9,189 - - - - - - - - - - 90,471 559,983 16%Palais Historic Preservation450 34,160 - - - - - - - - - - - 34,160 69,160 49%City Cemetery730- - - - - - - - - - - - - 20,000 0%Bowman Cemetery731- - - - - - - - - - - - - - NA Sub Total2,149,414 1,152,810 1,269,276 - - - - - - - - - 4,571,500 16,850,466 27%Period Ending: March 31, 202019
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: March 31, 2020Parking GaragesParking Garage Administration 601 - - - - - - - - - - - - - - NA Main Street601 39,674 15,054 20,949 - - - - - - - - - 75,677 494,234 15%Leighton Plaza601 191,290 17,566 27,044 - - - - - - - - - 235,900 605,358 39%Enforcement601 9,147 2,655 36,982 - - - - - - - - - 48,785 81,470 60%Wayne Street601 126,664 16,076 13,447 - - - - - - - - - 156,187 467,493 33%Eddy Street Commons601 1,499 390 (0) - - - - - - - - - 1,888 11,000 17%Sub Total368,273 51,742 98,423 - - - - - - - - - 518,437 1,659,555 31%Century CenterCentury Center Operations670 318,926 305,738 253,129 - - - - - - - - - 877,793 5,035,901 17%Century Center Capital671- - - - - - - - - - - - - 1,000,000 0%Century Center Energy Saving672- - - - - - - - - - - - - 411,096 0%Sub Total318,926 305,738 253,129 - - - - - - - - - 877,793 6,446,997 14%Total Venues, Parks & Arts2,836,613 1,510,289 1,620,828 - - - - - - - - - 5,967,730 24,957,018 24%Public SafetyPolice DepartmentPolice Seizures216- - 31,753 - - - - - - - - - 31,753 107,000 30%Curfew Violations218- - - - - - - - - - - - - 1,000 0%Law Enforcement Education220 39,505 15,892 16,659 - - - - - - - - - 72,056 395,377 18%Public Safety LOIT - Police249 367,320 364,899 382,289 - - - - - - - - - 1,114,509 4,619,658 24%Police Take Home Vehicle278- 683 54,724 - - - - - - - - - 55,407 99,087 56%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- 371 2,056 - - - - - - - - - 2,427 22,500 11%COPS More Grants295145,200 9,035 2,800 - - - - - - - - - 157,035 391,226 40%Drug Enforcement299- - - - - - - - - - - - - 51,000 0%K-9 Unit705- - - - - - - - - - - - - 2,020 0%Sub Total552,025 390,880 490,281 - - - - - - - - - 1,433,186 5,688,868 25%Fire DepartmentPublic Safety LOIT - Fire249 316,331 312,364 326,929 - - - - - - - - - 955,623 4,330,887 22%Fire Department Capital287 405,741 78,336 118,698 - - - - - - - - - 602,775 3,372,325 18%EMS Operating Fund288 12,128 26,828 (480) - - - - - - - - - 38,475 1,824,059 2%Hazmat289- - - - - - - - - - - - - 10,000 0%River Rescue291446 4,201 4,042 - - - - - - - - - 8,689 95,082 9%Sub Total734,646 421,728 449,188 - - - - - - - - - 1,605,562 9,632,353 17%Total Public Safety1,286,671 812,608 939,470 - - - - - - - - - 3,038,749 15,321,221 20%Public WorksStreetsMotor Vehicle Highway202 884,407 704,175 683,676 - - - - - - - - - 2,272,259 9,240,175 25%Local Roads & Streets251 22,964 56,996 11,347 - - - - - - - - - 91,307 5,797,965 2%LOIT 2016 Special Distribution25732,338 6,681 - - - - - - - - - - 39,019 164,087 24%Local Road & Bridge Grant265 80,354 - 15,047 - - - - - - - - - 95,401 2,974,341 3%MVH Restricted Fund266 5,161 17 18,970 - - - - - - - - - 24,149 3,955,650 1%Major Moves412 11,933 743 627,146 - - - - - - - - - 639,821 1,672,285 38%Project ReLeaf655 28,761 28,704 28,678 - - - - - - - - - 86,143 433,460 20%Sub Total1,065,919 797,316 1,384,863 - - - - - - - - - 3,248,098 24,237,963 13%Solid WasteSolid Waste Operations610 565,035 528,183 420,520 - - - - - - - - - 1,513,739 6,091,520 25%Solid Waste Capital611 185,051 147,686 - - - - - - - - - - 332,737 1,325,349 25%Sub Total750,086 675,869 420,520 - - - - - - - - - 1,846,476 7,416,869 25%20
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: March 31, 2020Water WorksWater Works Operations 620 1,733,145 1,809,307 1,661,269 - - - - - - - - - 5,203,721 23,396,743 22%Water Works Capital622 29,304 56,473 164,318 - - - - - - - - - 250,095 4,870,047 5%Water Works Deposit624 2,189 1,725 2,657 - - - - - - - - - 6,571 20,000 33%Water Works Sinking (Debt Service) 625 2,868 906 894 - - - - - - - - - 4,668 1,841,486 0%Water Works Bond Reserve626- - - - - - - - - - - - - 20,000 0%Water Works Reserve Oper & Maint 629 4,934 3,895 6,027 - - - - - - - - - 14,856 40,000 37%Sub Total1,772,440 1,872,306 1,835,166 - - - - - - - - - 5,479,912 30,188,276 18%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance640 72,887 61,517 42,251 - - - - - - - - - 176,655 742,355 24%Sewer Division641 471,391 413,031 413,550 - - - - - - - - - 1,297,972 9,361,910 14%Concrete Crew641 35,932 40,443 39,640 - - - - - - - - - 116,015 535,869 22%Wastewater Operations641 1,348,178 9,469,265 1,495,167 - - - - - - - - - 12,312,610 36,155,452 34%Organic Resources641 245,161 147,296 96,946 - - - - - - - - - 489,403 1,662,878 29%Sewage Works Capital642 361,864 9,094 1,588,512 - - - - - - - - - 1,959,470 14,079,020 14%Sewage Works Reserve Oper & Maint 643 9,459 7,459 11,486 - - - - - - - - - 28,404 120,000 24%Sewage Works Sinking (Debt Service) 649 1,100 550 - - - - - - - - - - 1,650 7,785,015 0%Sewage Works Debt Service Reserve 653- - - - - - - - - - - - - - NA Sewage Works Customer Deposit 654685 567 919 - - - - - - - - - 2,171 25,000 9%Sub Total2,546,657 10,149,223 3,688,471 - - - - - - - - - 16,384,350 70,467,499 23%Storm Water FeesStorm Sewer Fund667 19,426 4,000 - - - - - - - - - - 23,426 871,730 3%Sub Total19,426 4,000 - - - - - - - - - - 23,426 871,730 3%Total Public Works6,154,528 13,498,714 7,329,020 - - - - - - - - - 26,982,263 133,182,337 20%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 23,029 12,654 107,835 - - - - - - - - - 143,518 873,464 16%State Grant210 4,882 9,764 18,003 - - - - - - - - - 32,648 135,474 24%DCI Operating 211 235,920 232,372 214,865 - - - - - - - - - 683,156 3,500,678 20%DCI Grants212 271,478 174,307 149,054 - - - - - - - - - 594,839 5,332,632 11%UDAG410 10,000 - - - - - - - - - - - 10,000 40,000 25%Total Dept of Community Investment545,309 429,096 489,756 - - - - - - - - - 1,464,161 9,882,248 15%Code EnforcementUnsafe Building219 17,951 12,908 3,583 - - - - - - - - - 34,442 156,395 22%Rental Units Regulation221 14,675 10,902 14,595 - - - - - - - - - 40,172 348,002 12%Neighborhood Code Enforcement 230 168,615 158,787 149,833 - - - - - - - - - 477,235 2,796,409 17%Animal Care & Control230 94,954 83,002 75,259 - - - - - - - - - 253,215 1,015,495 25%NEAT Crew230 27,064 24,687 34,232 - - - - - - - - - 85,983 544,158 16%Total Code Enforcement323,259 290,286 277,502 - - - - - - - - - 891,047 4,860,459 18%Building DepartmentBuilding Dept Operations600137,003 117,302 117,140 - - - - - - - - - 371,444 1,734,885 21%Total Building Department137,003 117,302 117,140 - - - - - - - - - 371,444 1,734,885 21%Liability InsuranceSafety & Risk Management226 15,303 14,402 14,729 - - - - - - - - - 44,434 213,267 21%Business Insurance226 42,618 - 24,043 - - - - - - - - - 66,661 815,000 8%Liability Insurance226 116,320 71,358 56,621 - - - - - - - - - 244,298 2,001,965 12%Workers Compensation226 349,508 132,252 80,035 - - - - - - - - - 561,795 1,029,095 55%Catastrophic Events226- 1,559 - - - - - - - - - - 1,559 968,627 0%Total Liability Insurance523,750 219,570 175,428 - - - - - - - - - 918,747 5,027,954 18%21
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: March 31, 2020Central ServicesEquipment Services 222 545,711 570,343 545,756 - - - - - - - - - 1,661,809 7,832,413 21%Building Maintenance222 15,913 14,821 14,050 - - - - - - - - - 44,784 213,243 21%Central Stores22226 - - - - - - - - - - - 26 26 99%Print Shop222 2,863 835 1,855 - - - - - - - - - 5,552 13,581 41%Radio Shop222 14,381 17,817 14,218 - - - - - - - - - 46,417 276,224 17%Facilities Management222 9,015 7,154 4,840 - - - - - - - - - 21,008 122,143 17%Electric & Gas Utilities222- 86,925 2,450 - - - - - - - - - 89,374 4,994,540 2%Central Services Capital224 86,325 - 5,501 - - - - - - - - - 91,826 219,685 42%Total Central Services674,232 697,895 588,669 - - - - - - - - - 1,960,796 13,671,855 14%Capital & Debt Service Funds2017 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 1,824,676 759,880 - - - - - - - - - 4,301,064 16,238,244 26%Cumulative Capital Development 406 82,580 26,958 5,705 - - - - - - - - - 115,244 602,205 19%Cumulative Capital Improvement 407 20,837 20,833 20,833 - - - - - - - - - 62,503 430,000 15%EDIT408 921,977 1,172,714 1,330,750 - - - - - - - - - 3,425,442 16,355,699 21%2018 Fire Station #9 Bond Capital 451- 62,840 - - - - - - - - - - 62,840 89,311 70%2018 Zoo Bond Capital453- 10,493 4,110 - - - - - - - - - 14,603 133,581 11%2017 Park Bond Capital471 108,860 46,151 97,513 - - - - - - - - - 252,523 8,569,760 3%Equipment / Vehicle Leasing750 337,998 57,965 271,767 - - - - - - - - - 667,730 4,590,138 15%Redevelopment Authority Debt Service 752- 1,235,778 - - - - - - - - - - 1,235,778 2,865,613 43%South Bend Building Corp755- 1,433,563 - - - - - - - - - - 1,433,563 2,630,085 55%2015 Smart Streets Bond Debt Service 756- 854,234 - - - - - - - - - - 854,234 1,713,044 50%2015 Park Bond Debt Service757- 188,891 - - - - - - - - - - 188,891 382,131 49%2017 Eddy St. Commons Bond Capital 759 215,224 - 59,509 - - - - - - - - - 274,733 3,048,122 9%2017 Eddy St. Commons Bond Debt 760- 648,125 - - - - - - - - - - 648,125 1,391,625 47%Total Capital & Debt Service4,154,683 7,583,222 2,550,067 - - - - - - - - - 14,287,972 60,553,757 24%OtherInternal Service FundsIT / Innovation /311 Call Center 279 748,388 608,908 751,141 - - - - - - - - - 2,108,437 9,617,560 22%Employee Benefits711 1,546,127 1,398,744 1,249,983 - - - - - - - - - 4,194,853 18,508,532 23%Unemployment Comp713- 8,809 7,432 - - - - - - - - - 16,241 55,000 30%Parental Leave Fund714 7,236 4,116 13,153 - - - - - - - - - 24,504 253,846 10%Sub Total2,301,751 2,020,576 2,021,709 - - - - - - - - - 6,344,035 28,434,938 22%MiscellaneousGift, Donation, Bequest217 13,429 111,571 23,387 - - - - - - - - - 148,387 791,067 19%Loss Recovery227- - - - - - - - - - - - - 200,000 0%Human Rights Federal Grants258 14,659 18,902 16,303 - - - - - - - - - 49,864 270,640 18%Industrial Revolving Fund754- 1,046 10,220 - - - - - - - - - 11,267 149,000 8%Sub Total28,087 131,520 49,911 - - - - - - - - - 209,517 1,410,707 15%Fiduciary FundsFire Pension701 359,412 355,948 365,951 - - - - - - - - - 1,081,310 4,799,311 23%Police Pension702 513,423 534,681 496,168 - - - - - - - - - 1,544,273 6,241,405 25%Sub Total872,835 890,629 862,119 - - - - - - - - - 2,625,583 11,040,716 24%Total Other3,202,673 3,042,725 2,933,738 - - - - - - - - - 9,179,136 40,886,361 22%Total Civil City25,144,342 33,523,906 22,768,271 - - - - - - - - - 81,436,519 382,980,435 21%22
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: March 31, 2020Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Develop Area 324 5,137,847 1,905,977 648,715 - - - - - - - - - 7,692,538 33,505,976 23%TIF West Washington422- 10,956 - - - - - - - - - - 10,956 995,665 1%TIF River East Develop (NE Dev) 429 516,749 15,162 396,024 - - - - - - - - - 927,935 8,783,094 11%TIF Southside Development #1 430 30,337 46,399 - - - - - - - - - - 76,737 7,023,556 1%TIF Douglas Road435 14,050 20,758 10,275 - - - - - - - - - 45,083 186,425 24%TIF River East Residential (NE Res) 436 1,885,125 246,664 - - - - - - - - - - 2,131,789 4,385,000 49%Sub Total7,584,107 2,245,916 1,055,014 - - - - - - - - - 10,885,037 54,879,716 20%Redevelopment FundsRedevelopment General433 41,850 29,105 90,388 - - - - - - - - - 161,343 1,419,136 11%Certified Technology Park439- - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital452 28,484 224,666 266,461 - - - - - - - - - 519,610 4,092,364 13%Airport Urban Enterprise Zone 454- - - - - - - - - - - - - 50,000 0%Sub Total70,334 253,771 356,848 - - - - - - - - - 680,953 5,562,252 12%Debt Service FundsAirport Debt Reserve 2003315 1,773 1,398 2,153 - - - - - - - - - 5,324 20,000 27%Redevelop Bond - Palais Royale 328 2,964 2,338 3,599 - - - - - - - - - 8,901 40,000 22%South Shore Double Tracking352- - - - - - - - - - - - - - NA Sub Total4,737 3,736 5,752 - - - - - - - - - 14,225 60,000 24%Total Redevelopment Funds7,659,178 2,503,422 1,417,615 - - - - - - - - - 11,580,215 60,501,968 19%Total Expenditures32,803,521 36,027,328 24,185,885 - - - - - - - - - 93,016,734 443,482,403 21%23
Civil City DebtCapital Leases140 2015 Vehicle/Equip Lease No. 12015 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 Copier2016 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 522,878 356,655 - 36,206 6,299 320,450 42,505 178 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 4,121 180 2018 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 3,576 201 2020 Dell Equipment Lease 4 (Water Works)2020 N/A 2024 279 Annual 33,000 - 33,000 7,543 - 25,457 7,543 202 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 Debt30,461,337 15,696,764 159,761 6,254,663 359,379 9,601,862 6,614,042 City of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020Interest24
City of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCivil 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) 2015 N/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 Debt256,981,167 158,136,861 159,761 18,025,757 5,244,344 140,270,865 23,270,101 25
City of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestRedevelopment 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 1,920,000 388,556 135 2015 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 1692018 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 Debt387,501,445 243,207,874 159,761 24,905,959 8,302,812 218,461,677 33,208,770 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 8 8 - - - - - - - - - Community Initiatives2 2 2 2 - - - - - - - - - City Clerk5 5 4 5 - - - - - - - - - Common Council9 9 9 9 - - - - - - - - - Controller's Office20 20 19 19 - - - - - - - - - Morris Performing Arts Center9 9 9 8 - - - - - - - - - Palais Royale Ballroom2 2 2 2 - - - - - - - - - Human Resources6 6 6 6 - - - - - - - - - Diversity & Inclusion3 1 1 3 - - - - - - - - - Legal Department11 10 10 9 - - - - - - - - - Engineering23 21 21 21 - - - - - - - - - Office of Sustainability1 1 1 1 - - - - - - - - - AmeriCorps Grant Program2 1 1 1 - - - - - - - - - Police Department235 222 218 221 - - - - - - - - - Police Crime Lab7 7 7 7 - - - - - - - - - Fire Department219 221 217 213 - - - - - - - - - EMS4 3 4 4 - - - - - - - - - Human Rights3 3 3 3 - - - - - - - - - 569 550 542 542 - - - - - - - - - 201 - Parks & RecreationAdministration7 7 7 7 - - - - - - - - - Maintenance47 47 47 48 - - - - - - - - - Golf Courses8 8 8 8 - - - - - - - - - Recreation23 23 23 23 - - - - - - - - - Marketing & Events11 9 9 9 - - - - - - - - - 96 94 94 95 - - - - - - - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 48 50 51 - - - - - - - - - Curb & Sidewalk8 7 7 8 - - - - - - - - - 59 55 57 59 - - - - - - - - - 211 - Dept of Community Investment AdminDCI28 25 24 24 - - - - - - - - - 221 - Landlord Registration FundRental Unit Inspection4 2 3 3 - - - - - - - - - March 31, 202027
City of South BendStaffing HeadcountMarch 31, 2020Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec222 - Central ServicesEquipment Services 31 27 28 27 - - - - - - - - - Building Maintenance3 3 3 3 - - - - - - - - - Radio Shop3 3 3 3 - - - - - - - - - Facilities Management1 1 1 1 - - - - - - - - - 38 34 35 34 - - - - - - - - - 226 - Liability InsuranceSafety & Risk2 2 2 2 - - - - - - - - - Liability Insurance1 - - - - - - - - - - - - 3 2 2 2 - - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.26 17 16 17 - - - - - - - - - Animal Resource Center1 9 9 9 - - - - - - - - - NEAT Crew3 4 4 4 - - - - - - - - - 30 30 29 30 - - - - - - - - - 249 - Public Safety LOITPolice Department46 46 50 46 - - - - - - - - - Fire Department46 46 41 45 - - - - - - - - - 92 92 91 91 - - - - - - - - - 258 - Human Rights Federal GrantsEEOC1 1 1 1 - - - - - - - - - HUD1 1 1 1 - - - - - - - - - 2 2 2 2 - - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center7 6 6 6 - - - - - - - - - Innovation & Technology23 22 22 22 - - - - - - - - - 30 28 28 28 - - - - - - - - - 600 - Consolidated Building FundBuilding Department15 15 16 15 - - - - - - - - - 610 - Solid WasteSolid Waste24 23 23 25 - - - - - - - - - 620 - Water WorksWater Works67 62 64 65 - - - - - - - - - 28
City of South BendStaffing HeadcountMarch 31, 2020Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 2 2 - - - - - - - - - 641 - Sewage Works Sewers35 34 32 34 - - - - - - - - - Concrete Crew4 4 4 3 - - - - - - - - - Wastewater44 44 42 44 - - - - - - - - - Organic Resources6 6 6 6 - - - - - - - - - 89 88 84 87 - - - - - - - - - 670 - Century CenterCentury Center8 6 6 7 - - - - - - - - - Total Full-Time Employees by Fund1,156 1,110 1,102 1,111 - - - - - - - - - Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecGeneral GovernmentMayor's Office 8 7 8 8 - - - - - - - - - Community Initiatives2 2 2 2 - - - - - - - - - City Clerk5 5 4 5 - - - - - - - - - Common Council9 9 9 9 - - - - - - - - - Controller's Office20 20 19 19 - - - - - - - - - Human Resources6 6 6 6 - - - - - - - - - Diversity & Inclusion3 1 1 3 - - - - - - - - - Legal Department11 10 10 9 - - - - - - - - - 64 60 59 61 - - - - - - - - - Code Enforcement / Animal Resource Center 34 32 32 33 - - - - - - - - - Dept. of Community Investment28 25 24 24 - - - - - - - - - Venues, Parks & ArtsParks & Recreation96 94 94 95 - - - - - - - - - Morris PAC & Palais Royale11 11 11 10 - - - - - - - - - Century Center8 6 6 7 - - - - - - - - - 115 111 111 112 - - - - - - - - - 29
City of South BendStaffing HeadcountMarch 31, 2020Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 237 226 226 226 - - - - - - - - - Police - Civilians45 43 43 42 - - - - - - - - - Police - Police Recruit6 6 6 6 - - - - - - - - - Fire/EMS - Sworn Firefighters 256 245 245 245 - - - - - - - - - Fire/EMS - Civilians7 7 7 7 - - - - - - - - - Fire/EMS - Fire Recruits6 18 10 10 - - - - - - - - - 557 545 537 536 - - - - - - - - - Public WorksEngineering23 21 21 21 - - - - - - - - - Office of Sustainability1 1 1 1 - - - - - - - - - AmeriCorps Grant Program2 1 1 1 - - - - - - - - - Streets & Sewers100 95 95 98 - - - - - - - - - Solid Waste24 23 23 25 - - - - - - - - - Wastewater44 44 42 44 - - - - - - - - - Organic Resources6 6 6 6 - - - - - - - - - Water Works67 62 64 65 - - - - - - - - - 267 253 253 261 - - - - - - - - - Liability Insurance/Safety & Risk3 2 2 2 - - - - - - - - - Innovation & Technology / 311 Call Center30 28 28 28 - - - - - - - - - Central Services38 34 35 34 - - - - - - - - - Building Department15 15 16 15 - - - - - - - - - Human Rights5 5 5 5 - - - - - - - - - Total Full-Time Employees by Activity1,156 1,110 1,102 1,111 - - - - - - - - - 30
City of South BendStaffing HeadcountMarch 31, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundController's Office 1 1 1 - - - - - - - - - Morris Performing Arts Center5 5 5 - - - - - - - - - Legal Department1 2 2 - - - - - - - - - Engineering2 21 21 - - - - - - - - - Police Department27 2 2 - - - - - - - - - Fire Department1 1 1 - - - - - - - - - Human Rights1 1 1 - - - - - - - - - 38 34 34 - - - - - - - - - 201 - Parks & RecreationMaintenance22 23 23 - - - - - - - - - Golf Courses26 32 33 - - - - - - - - - Recreation89 88 83 - - - - - - - - - Marketing & Events1 1 1 - - - - - - - - - 138 144 140 - - - - - - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 4 4 - - - - - - - - - 211 - Dept of Community Investment AdminDCI1 1 1 - - - - - - - - - 222 - Central ServicesEquipment Services1 1 1 - - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 - - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 - - - - - - - - - 620 - Water WorksWater Works3 3 3 - - - - - - - - - 641 - Sewage Works Sewers5 5 3 - - - - - - - - - 670 - Century CenterCentury Center8 8 6 - - - - - - - - - Total Part-Time Employees by Fund200 202 194 - - - - - - - - - 31
City of South BendStaffing HeadcountMarch 31, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 5 5 5 - - - - - - - - - City Clerk1 1 1 - - - - - - - - - Common Council6 6 6 - - - - - - - - - Engineering1 1 1 - - - - - - - - - AmeriCorps Grant Program12 12 11 - - - - - - - - - 25 25 24 - - - - - - - - - 201 - Parks & RecreationMaintenance1 - - - - - - - - - - - Golf Courses1 1 10 - - - - - - - - - Recreation12 12 - - - - - - - - - - 14 13 11 - - - - - - - - - 226 - Liability InsuranceSafety & Risk1 1 1 - - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center3 3 3 - - - - - - - - - NEAT Crew1 1 1 - - - - - - - - - 4 4 4 - - - - - - - - - 620 - Water WorksWater Works- - 1 - - - - - - - - - 640 - Sewer InsuranceSewer Repair- - - - - - - - - - - - 641 - Sewage Works Sewers1 1 1 - - - - - - - - - Total Paid Temporary, Seasonal, and Intern Staff45 44 42 - - - - - - - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,156 1,110 1,102 1,111 - - - - - - - - - Part Time Staff200 202 194 - - - - - - - - - Temporary / Seasonal45 44 42 - - - - - - - - - City Total1,156 1,355 1,348 1,347 - - - - - - - - - 32
City of South Bend, Indiana
Monthly Financial Report
March 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 4,325,772 131,201 131,201 4,194,571 97%
Intergov./ Grants - 419,724 244,724 244,724 70,187 70,187 174,537 71%
Licenses & Permits 267,811 283,282 266,700 266,700 135,023 135,023 131,677 49%
Charges for Services 1,547,108 1,928,048 5,450,877 5,450,877 1,277,001 1,277,001 4,173,876 77%
Fines, Forfeitures, and Fees 16,760 24,068 9,525 9,525 1,963 1,963 7,562 79%
Interest Earnings 476,266 724,748 470,000 470,000 15,974 15,974 454,026 97%
Donations 937,302 1,534,957 1,357,500 1,407,500 50,000 50,000 1,357,500 96%
Other Income 1,448,414 1,271,311 1,384,278 1,389,330 603,793 603,793 785,537 57%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,523,017 2,130,731 2,130,731 6,392,286 75%
Payment in Lieu of Taxes (PILOT) 6,332,487 6,340,990 - 6,221,791 1,555,444 1,555,444 4,666,347 75%
Interfund Transfers In 428,423 135,000 9,663,757 3,441,966 409,995 409,995 3,031,971 88%
Total Revenue 62,146,619 67,609,085 71,394,042 71,449,094 6,381,312 6,381,312 65,067,782 91%
Expenditures by Dept/Division
Mayor's Office 871,313 864,336 937,459 1,117,529 330,827 78,096 408,924 708,605 63%
Community Initiatives - - 703,488 703,488 22,641 - 22,641 680,847 97%
City Clerk 517,289 498,306 556,675 571,490 113,547 22,312 135,859 435,631 76%
Common Council 571,337 536,158 696,412 730,055 106,132 163,985 270,117 459,938 63%
WNIT Contract 43,000 43,000 43,000 43,000 43,000 - 43,000 - 0%
Admin & Finance 2,394,684 2,469,719 2,261,251 2,278,109 535,046 18,093 553,139 1,724,970 76%
Human Resources - - 617,286 617,286 141,325 122 141,447 475,839 77%
Diversity & Inclusion - - 496,891 508,776 22,147 - 22,147 486,629 96%
Human Rights 367,811 257,243 315,748 315,802 64,138 41,573 105,711 210,091 67%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 275,572 144 275,716 1,130,164 80%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 653,459 220,166 873,625 2,531,888 74%
Streets - - - 500,000 500,000 - 500,000 - 0%
Office of Sustainability - 171,719 377,567 479,036 69,161 19,802 88,962 390,074 81%
AmeriCorps Grant Program 17,368 357,600 438,333 453,453 84,636 13,152 97,788 355,665 78%
Police Dept 29,240,338 29,984,939 30,225,276 30,302,621 6,606,974 281,127 6,888,101 23,414,520 77%
Police Crime Lab - - 631,268 631,268 123,879 384 124,264 507,004 80%
Fire Dept 21,516,603 21,716,141 25,839,504 25,929,815 6,021,122 262,598 6,283,720 19,646,095 76%
Fire Training Center - - 466,500 148,000 5,813 9,122 14,935 133,065 90%
EMS - - 538,218 856,718 150,135 23,210 173,345 683,373 80%
Morris Performing Arts Ctr 949,488 1,090,114 1,288,573 1,503,719 439,665 60,167 499,833 1,003,887 67%
Palais Royale Ballroom 403,873 358,410 391,950 400,782 65,253 21,627 86,880 313,902 78%
Total Expenditures 59,453,854 62,249,290 71,394,042 72,902,340 16,374,473 1,235,680 17,610,154 55,292,187 76%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,222,072 8,756,637 - 8,756,637 32,465,435 79%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,121,450 3,188,465 560 3,189,025 10,932,425 77%
Total Personnel 48,521,572 47,200,949 55,325,440 55,343,522 11,945,103 560 11,945,663 43,397,860 78%
Supplies 1,200,753 1,609,558 2,427,154 2,561,497 502,501 300,703 803,204 1,758,293 69%
Services & Charges
Professional Services 944,415 1,379,957 1,855,719 2,332,278 508,893 523,164 1,032,057 1,300,221 56%
Printing & Advertising 116,792 134,261 234,467 246,138 32,645 55,918 88,563 157,575 64%
Utilities 661,703 689,427 710,924 710,924 128,256 14,797 143,053 567,871 80%
Education & Training 133,978 91,606 273,980 275,780 14,144 2,743 16,887 258,893 94%
Travel 71,660 86,744 103,685 107,888 11,261 568 11,829 96,059 89%
Repairs & Maintenance 1,378,104 2,110,509 2,328,372 2,447,553 549,186 213,270 762,456 1,685,097 69%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 1,727,797 - 1,727,797 5,183,183 75%
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 46,026 450,000 449,248 45,235 - 45,235 404,013 90%
Other Services & Charges 419,596 395,003 574,875 592,507 159,244 123,957 283,201 309,306 52%
Interfund Transfers Out 500 608,052 - 675,579 675,579 - 675,579 - 0%
Total Services & Charges 9,716,529 13,313,668 13,626,148 14,932,021 3,926,870 934,417 4,861,287 10,070,734 67%
Capital 15,000 125,115 15,300 65,300 - - - 65,300 100%
Total Expenditures 59,453,854 62,249,290 71,394,042 72,902,340 16,374,473 1,235,680 17,610,154 55,292,187 76%
Net Surplus / (Deficit) 2,692,764 5,359,795 - (1,453,246) (9,993,161) (11,228,842)
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 43,333,535 35,065,991
Cash Reserves Target 20,808,849 21,787,252 25,515,819
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
March 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 489,548 537,624 572,098 572,098 145,938 - 145,938 426,161 74%
Fringe Benefits 202,305 181,423 215,808 215,808 43,393 - 43,393 172,415 80%
Total Personnel 691,853 719,047 787,906 787,906 189,331 - 189,331 598,576 76%
Supplies 830 750 700 700 351 - 351 349 50%
Services & Charges
Professional Services - - 7,000 187,070 101,974 78,096 180,070 7,000 4%
Printing & Advertising 22,895 18,742 40,928 40,928 15,803 - 15,803 25,125 61%
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 23,360 - 23,360 70,065 75%
Debt Service
Principal 3,608 - - - - - - - -
Interest & Fees 536 - - - - - - - -
Other Services & Charges 796 186 600 600 9 - 9 591 99%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 178,631 144,539 148,853 328,923 141,145 78,096 219,241 109,681 33%
Capital - - - - - - - - -
Total Expenditures 871,313 864,336 937,459 1,117,529 330,827 78,096 408,924 708,606 63%
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
March 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 15,421 - 15,421 133,079 90%
Fringe Benefits - - 51,988 51,988 7,219 - 7,219 44,769 86%
Total Personnel - - 200,488 200,488 22,641 - 22,641 177,848 89%
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 22,641 - 22,641 680,848 97%
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
March 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 62,802 - 62,802 228,595 78%
Fringe Benefits 101,244 85,361 118,181 118,181 21,794 - 21,794 96,387 82%
Total Personnel 353,280 344,272 409,578 409,578 84,596 - 84,596 324,982 79%
Supplies 4,398 11,385 6,800 6,800 1,420 293 1,713 5,087 75%
Services & Charges
Professional Services 26,812 20,177 43,000 43,610 12,132 3,263 15,395 28,215 65%
Printing & Advertising 28,674 33,443 28,040 29,745 2,494 18,756 21,250 8,495 29%
Education & Training 3,233 2,880 3,060 3,060 - - - 3,060 100%
Travel 1,693 481 7,089 7,089 342 - 342 6,747 95%
Repairs & Maintenance 5,344 6,491 5,000 17,500 - - - 17,500 100%
Interfund Allocations 90,906 76,327 48,956 48,956 12,236 - 12,236 36,720 75%
Other Services & Charges 2,949 2,849 5,152 5,152 327 - 327 4,825 94%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 159,612 142,649 140,297 155,112 27,531 22,019 49,550 105,562 68%
Capital - - - - - - - - -
Total Expenditures 517,289 498,306 556,675 571,490 113,547 22,312 135,859 435,631 76%
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
March 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 47,475 - 47,475 178,289 79%
Fringe Benefits 119,188 100,195 143,857 143,857 19,099 - 19,099 124,758 87%
Total Personnel 313,937 295,757 369,621 369,621 66,574 - 66,574 303,047 82%
Supplies 10,068 2,784 9,500 9,590 1,285 690 1,976 7,614 79%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 22,764 138,606 161,369 63,659 28%
Printing & Advertising 11,012 12,558 14,076 14,076 1,367 2,069 3,436 10,640 76%
Education & Training 790 496 12,226 12,226 305 (75) 230 11,996 98%
Travel 242 1,378 10,000 10,000 1,409 - 1,409 8,591 86%
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 10,654 - 10,654 31,682 75%
Other Services & Charges 13,188 3,764 16,500 16,833 1,774 1,195 2,969 13,864 82%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 247,332 237,616 317,291 350,844 38,272 163,295 201,567 149,277 43%
Capital - - - - - - - - -
Total Expenditures 571,337 536,158 696,412 730,055 106,132 163,985 270,117 459,938 63%
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
March 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 - 43,000 - 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 43,000 43,000 43,000 43,000 43,000 - 43,000 - 0%
Capital - - - - - - - - -
Total Expenditures 43,000 43,000 43,000 43,000 43,000 - 43,000 - 0%
Revenue
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
March 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 1,349,985 316,174 - 316,174 1,033,811 77%
Fringe Benefits 565,152 502,640 496,175 496,175 115,868 - 115,868 380,307 77%
Total Personnel 2,065,101 2,122,128 1,846,160 1,846,160 432,042 - 432,042 1,414,118 77%
Supplies 13,679 14,283 16,420 23,818 9,146 3,458 12,604 11,214 47%
Services & Charges
Professional Services 61,887 51,168 69,000 77,000 8,933 14,068 23,000 54,000 70%
Printing & Advertising 976 327 1,999 1,999 791 - 791 1,208 60%
Education & Training 8,823 7,175 5,760 5,760 745 - 745 5,015 87%
Travel 8,103 12,343 6,000 7,460 1,610 568 2,177 5,283 71%
Repairs & Maintenance 3,350 784 1,100 1,100 - - - 1,100 100%
Interfund Allocations 196,753 228,287 303,227 303,227 75,806 - 75,806 227,421 75%
Debt Service
Principal 8,168 - - - - - - - -
Interest & Fees 1,051 - - - - - - - -
Other Services & Charges 26,294 33,225 11,585 11,585 5,975 - 5,975 5,610 48%
Interfund Transfers Out 500 - - - - - - - -
Total Services & Charges 315,905 333,308 398,671 408,131 93,859 14,635 108,494 299,637 73%
Capital - - - - - - - - -
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 535,046 18,093 553,139 1,724,969 76%
Revenue
Other Income 18,712 19,801 5,000 10,052 5,052 5,052 5,001 50%
Interfund Transfers In - - - - - - - -
Total Revenue 18,712 19,801 5,000 10,052 5,052 5,052 5,001 50%
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
March 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 86,678 - 86,678 286,902 77%
Fringe Benefits - - 144,079 144,079 34,214 - 34,214 109,865 76%
Total Personnel - - 517,659 517,659 120,893 - 120,893 396,767 77%
Supplies - - 750 750 - - - 750 100%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 7,060 7,060 203 - 203 6,858 97%
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 19,827 - 19,827 59,490 75%
Other Services & Charges - - 6,300 6,300 403 122 525 5,775 92%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 98,877 98,877 20,432 122 20,554 78,323 79%
Capital - - - - - - - - -
Total Expenditures - - 617,286 617,286 141,325 122 141,447 475,840 77%
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
March 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 - - 209,582 219,582 13,054 - 13,054 206,528 94%
Fringe Benefits - - 71,867 73,752 3,361 - 3,361 70,391 95%
Total Personnel - - 281,449 293,334 16,416 - 16,416 276,919 94%
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 4,731 - 4,731 14,211 75%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - 8,500 8,500 - - - 8,500 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 213,942 213,942 5,731 - 5,731 208,211 97%
Capital - - - - - - - - -
Total Expenditures - - 496,891 508,776 22,147 - 22,147 486,630 96%
Revenue
Intergov./ Grants - - - - - - - -
Charges for Services - - 35,000 35,000 - - 35,000 100%
Donations - - - 50,000 50,000 50,000 - 0%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - 35,000 85,000 50,000 50,000 35,000 41%
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
March 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 31,812 - 31,812 131,874 81%
Fringe Benefits 65,074 30,779 64,207 64,207 12,002 - 12,002 52,205 81%
Total Personnel 241,092 147,533 227,893 227,893 43,814 - 43,814 184,079 81%
Supplies 898 1,022 1,000 1,000 643 - 643 357 36%
Services & Charges
Professional Services - 2,040 - - - - - - -
Printing & Advertising - - 1,571 1,571 347 - 347 1,224 78%
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 2,328 6,755 9,083 172 2%
Interfund Allocations 68,231 49,491 27,145 27,145 6,787 - 6,787 20,358 75%
Other Services & Charges 45,246 45,563 46,439 46,439 10,220 34,818 45,038 1,401 3%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 125,821 108,689 86,855 86,909 19,682 41,573 61,255 25,655 30%
Capital - - - - - - - - -
Total Expenditures 367,811 257,243 315,748 315,802 64,138 41,573 105,711 210,091 67%
Revenue
Intergov./ Shared Revenues - 30,000 30,000 30,000 30,000 30,000 - 0%
Other Income 21,734 9,613 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 21,734 39,613 30,000 30,000 30,000 30,000 - 0%
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
March 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 708,726 798,210 970,872 970,872 188,045 - 188,045 782,827 81%
Fringe Benefits 272,218 251,604 328,080 328,080 67,318 - 67,318 260,762 79%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 255,363 - 255,363 1,043,589 80%
Supplies 2,962 1,771 3,550 3,747 261 - 261 3,486 93%
Services & Charges
Professional Services 420 475 2,550 2,550 - - - 2,550 100%
Printing & Advertising - - 706 706 106 144 250 456 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 15,705 - 15,705 47,115 75%
Other Services & Charges 17,336 14,804 20,105 20,105 4,137 - 4,137 15,968 79%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 104,140 125,800 103,181 103,181 19,948 144 20,092 83,089 81%
Capital - - - - - - - - -
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 275,572 144 275,716 1,130,164 80%
Revenue
Other Income 62,452 66,869 79,991 79,991 44,642 44,642 35,349 44%
Interfund Allocation Reimb - 54,689 56,529 56,529 14,130 14,130 42,399 75%
Interfund Transfers In - - - - - - - -
Total Revenue 62,452 121,558 136,520 136,520 58,772 58,772 77,748 57%
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
March 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 1,841,018 349,511 - 349,511 1,491,507 81%
Fringe Benefits 247,411 515,864 617,268 617,268 130,926 - 130,926 486,342 79%
Total Personnel 898,952 2,146,659 2,458,286 2,458,286 480,438 - 480,438 1,977,849 80%
Supplies 13,530 12,665 22,700 23,723 2,635 5,142 7,777 15,946 67%
Services & Charges
Professional Services 118,203 139,573 160,000 394,791 51,204 200,046 251,250 143,541 36%
Printing & Advertising 2,265 3,520 8,535 8,774 817 2,707 3,524 5,250 60%
Education & Training 24,323 7,953 21,000 21,000 1,145 - 1,145 19,855 95%
Travel 11,736 9,682 15,250 15,250 1,764 - 1,764 13,486 88%
Repairs & Maintenance 19,988 4,840 26,500 33,000 3,250 5,661 8,910 24,090 73%
Interfund Allocations 344,631 365,366 418,440 418,440 104,610 - 104,610 313,830 75%
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 4,428 6,610 11,038 10,263 48%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 560,223 564,896 681,974 923,504 170,387 215,024 385,411 538,094 58%
Capital - - - - - - - - -
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 653,459 220,166 873,625 2,531,889 74%
Revenue
Licenses & Permits 146,082 160,730 127,000 127,000 59,212 59,212 67,788 53%
Other Income 126,428 147,038 229,597 229,597 247,242 247,242 (17,645) -8%
Interfund Allocation Reimb - 1,400,059 1,436,881 1,436,881 359,212 359,212 1,077,669 75%
Interfund Transfers In - - - - - - - -
Total Revenue 272,510 1,707,827 1,793,478 1,793,478 665,666 665,666 1,127,812 63%
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
March 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 19,289 - 19,289 90,963 83%
Fringe Benefits - 26,572 30,801 30,801 7,051 - 7,051 23,750 77%
Total Personnel - 107,643 141,053 141,053 26,340 - 26,340 114,713 81%
Supplies - 3,934 23,800 41,070 5,729 17,902 23,631 17,440 42%
Services & Charges
Professional Services - 37,201 190,000 209,250 29,479 1,900 31,379 177,872 85%
Printing & Advertising - - 674 674 - - - 674 100%
Utilities - - - - - - - - -
Education & Training - 18 2,800 2,800 75 - 75 2,725 97%
Travel - 201 3,800 3,800 - - - 3,800 100%
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - 19,234 9,740 9,740 2,441 - 2,441 7,299 75%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - 3,487 5,700 20,649 5,098 - 5,098 15,551 75%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 60,142 212,714 246,913 37,092 1,900 38,992 207,921 84%
Capital - - - 50,000 - - - 50,000 100%
Total Expenditures - 171,719 377,567 479,036 69,161 19,802 88,962 390,074 81%
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
March 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 57,297 - 57,297 205,425 78%
Fringe Benefits 3,252 40,651 57,060 57,060 9,263 - 9,263 47,797 84%
Total Personnel 16,677 284,780 319,782 319,782 66,560 - 66,560 253,222 79%
Supplies 53 43,669 48,850 53,068 3,587 4,218 7,805 45,263 85%
Services & Charges
Professional Services - 12,054 44,051 52,653 13,263 6,634 19,897 32,756 62%
Printing & Advertising - 594 1,200 1,200 90 - 90 1,110 93%
Education & Training - 4,769 7,624 9,424 377 1,800 2,177 7,247 77%
Travel - 10,609 10,006 10,006 660 - 660 9,346 93%
Repairs & Maintenance - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 638 1,125 6,820 7,320 100 500 600 6,720 92%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 638 29,151 69,701 80,603 14,489 8,934 23,424 57,179 71%
Capital - - - - - - - - -
Total Expenditures 17,368 357,600 438,333 453,453 84,636 13,152 97,788 355,664 78%
Revenue
Intergov./ Grants - 117,240 177,238 177,238 70,187 70,187 107,051 60%
Other Income - - - - - - - -
Interfund Transfers In - 135,000 70,000 70,000 10,000 10,000 60,000 86%
Total Revenue - 252,240 247,238 247,238 80,187 80,187 167,051 68%
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
March 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 17,206,799 3,523,755 - 3,523,755 13,683,044 80%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 1,302,918 - 1,302,918 4,435,951 77%
Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 4,826,673 - 4,826,673 18,118,995 79%
Supplies 715,253 905,823 1,274,943 1,325,893 205,944 132,577 338,521 987,372 74%
Services & Charges
Professional Services 434,585 657,704 575,000 578,586 245,694 6,489 252,184 326,402 56%
Printing & Advertising - - 24,721 24,721 - - - 24,721 100%
Utilities 183,917 185,066 174,408 174,408 28,229 8,904 37,132 137,276 79%
Education & Training 4,785 350 - - - - - - -
Travel 1,433 1,339 - - - - - - -
Repairs & Maintenance 339,174 906,259 1,042,027 1,063,738 217,183 64,887 282,070 781,668 73%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 912,857 - 912,857 2,738,574 75%
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 56,248 2,235 - 2,235 54,013 96%
Other Services & Charges 270,597 252,842 337,158 339,008 96,699 68,270 164,969 174,039 51%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,455,495 6,482,779 6,004,665 6,031,060 1,574,357 148,550 1,722,907 4,308,153 71%
Capital - 102,885 - - - - - - -
Total Expenditures 29,240,338 29,984,939 30,225,276 30,302,621 6,606,974 281,127 6,888,101 23,414,520 77%
Revenue
Charges for Services 173,375 502,127 394,500 394,500 281,187 281,187 113,313 29%
Other Income 116,057 111,229 66,450 66,450 11,741 11,741 54,709 82%
Interfund Transfers In - - - - - - - -
Total Revenue 289,432 613,356 460,950 460,950 292,929 292,929 168,022 36%
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
March 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 88,278 - 88,278 336,338 79%
Fringe Benefits - - 160,375 160,375 33,862 - 33,862 126,513 79%
Total Personnel - - 584,991 584,991 122,140 - 122,140 462,851 79%
Supplies - - 17,000 17,000 1,740 384 2,124 14,876 88%
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 - - 631,268 631,268 123,879 384 124,264 507,004 80%
Revenue
Charges for Services - - - - 363 363 (363) -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - 363 363 (363) -
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
March 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 3,670,527 - 3,670,527 12,666,427 78%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 1,309,820 - 1,309,820 4,247,520 76%
Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 4,980,347 - 4,980,347 16,913,947 77%
Supplies 405,751 585,336 570,437 611,000 155,205 103,517 258,722 352,278 58%
Services & Charges
Professional Services 163,002 294,517 224,000 229,940 21,125 68,399 89,524 140,416 61%
Printing & Advertising 132 - 22,214 22,214 464 2,536 3,000 19,214 86%
Utilities 275,135 287,600 284,666 284,666 72,370 5,893 78,263 206,403 73%
Education & Training 76,396 51,604 93,000 93,000 7,667 1,018 8,686 84,314 91%
Travel 38,825 38,139 20,500 20,500 4,009 - 4,009 16,491 80%
Repairs & Maintenance 911,197 1,042,780 807,000 845,171 297,163 70,773 367,936 477,235 56%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 472,625 - 472,625 1,417,905 75%
Other Services & Charges 12,470 5,702 38,500 38,500 10,148 10,461 20,609 17,891 46%
Interfund Transfers Out - 608,052 - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,424,521 885,570 159,081 1,044,651 2,379,869 69%
Capital - - - - - - - - -
Total Expenditures 21,516,603 21,716,141 25,839,504 25,929,815 6,021,122 262,598 6,283,720 19,646,094 76%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 100%
Licenses & Permits - - 24,000 24,000 5,787 5,787 18,213 76%
Charges for Services - 3,007 4,500 4,500 65 65 4,435 99%
Fines, Forfeitures, and Fees - - 1,000 1,000 - - 1,000 100%
Donations - 345 - - - - - -
Other Income 7,213 8,849 1,000 1,000 1,182 1,182 (182) -18%
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 7,034 7,034 1,862,944 100%
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
March 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 5,000 1,684 106 1,790 3,210 64%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - 33,000 33,000 2,540 - 2,540 30,460 92%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - 110,000 110,000 1,589 9,016 10,605 99,395 90%
Interfund Allocations - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 143,000 143,000 4,129 9,016 13,145 129,855 91%
Capital - - - - - - - - -
Total Expenditures - - 466,500 148,000 5,813 9,122 14,935 133,065 90%
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
March 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 25,394 - 25,394 113,211 82%
Fringe Benefits - - 73,548 73,548 15,236 - 15,236 58,312 79%
Total Personnel - - 212,153 212,153 40,630 - 40,630 171,523 81%
Supplies - - 65,496 383,996 91,311 22,788 114,098 269,898 70%
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 2,830 - 2,830 1,170 29%
Travel - - - - - - - - -
Repairs & Maintenance - - 133,600 133,600 2,640 - 2,640 130,960 98%
Interfund Allocations - - 10,159 10,159 2,536 - 2,536 7,623 75%
Other Services & Charges - - 20,000 20,000 10,188 422 10,611 9,389 47%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 260,569 260,569 18,194 422 18,617 241,952 93%
Capital - - - - - - - - -
Total Expenditures - - 538,218 856,718 150,135 23,210 173,345 683,373 80%
Revenue
Charges for Services - - 3,593,000 3,593,000 811,012 811,012 2,781,988 77%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - 3,593,000 3,593,000 811,012 811,012 2,781,988 77%
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
March 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 363,209 381,917 505,675 505,675 100,443 - 100,443 405,232 80%
Fringe Benefits 187,894 147,033 210,020 210,580 44,778 560 45,338 165,242 78%
Total Personnel 551,102 528,950 715,695 716,255 145,221 560 145,781 570,474 80%
Supplies 20,327 20,954 26,886 39,050 18,440 5,708 24,148 14,902 38%
Services & Charges
Professional Services - 2,160 10,200 18,190 2,328 5,663 7,990 10,200 56%
Printing & Advertising 25,151 43,730 46,694 55,113 8,971 27,406 36,377 18,736 34%
Utilities 120,748 128,031 136,268 136,268 13,978 - 13,978 122,291 90%
Education & Training 3,025 2,938 4,500 4,500 - - - 4,500 100%
Travel 3,786 4,709 11,000 13,743 1,469 - 1,469 12,274 89%
Repairs & Maintenance 36,683 85,650 107,000 114,691 14,104 19,513 33,617 81,074 71%
Interfund Allocations 179,604 240,405 210,875 210,875 52,709 - 52,709 158,166 75%
Other Services & Charges 9,062 10,358 19,455 19,455 6,868 1,318 8,186 11,269 58%
Interfund Transfers Out - - - 175,579 175,579 - 175,579 - 0%
Total Services & Charges 378,059 517,981 545,992 748,414 276,004 53,899 329,904 418,510 56%
Capital - 22,230 - - - - - - -
Total Expenditures 949,488 1,090,114 1,288,573 1,503,719 439,665 60,167 499,833 1,003,886 67%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 1,139,000 138,046 138,046 1,000,954 88%
Other Income 50,540 46,536 50,000 50,000 5,470 5,470 44,530 89%
Interfund Transfers In - - - - - - - -
Total Revenue 1,182,443 1,266,632 1,189,000 1,189,000 143,516 143,516 1,045,484 88%
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
March 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 14,744 - 14,744 65,223 82%
Fringe Benefits 82,636 49,675 39,482 39,482 10,342 - 10,342 29,140 74%
Total Personnel 204,328 138,282 119,449 119,449 25,086 - 25,086 94,363 79%
Supplies 13,006 5,181 13,322 13,792 3,121 3,920 7,042 6,750 49%
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 11,140 - 11,140 71,442 87%
Education & Training - - 510 510 - - - 510 100%
Travel - - 2,040 2,040 - - - 2,040 100%
Repairs & Maintenance 31,028 54,179 82,000 89,054 10,929 15,167 26,096 62,958 71%
Interfund Allocations 29,690 48,511 43,637 43,637 10,913 - 10,913 32,724 75%
Other Services & Charges 3,233 2,181 10,761 10,761 2,871 240 3,111 7,650 71%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 171,539 214,947 243,879 252,241 37,046 17,707 54,752 197,488 78%
Capital 15,000 - 15,300 15,300 - - - 15,300 100%
Total Expenditures 403,873 358,410 391,950 400,782 65,253 21,627 86,880 313,901 78%
Revenue
Charges for Services 236,085 197,585 229,572 229,572 46,028 46,028 183,544 80%
Other Income 22,540 18,694 20,000 20,000 4,966 4,966 15,034 75%
Interfund Transfers In - - - - - - - -
Total Revenue 258,625 216,280 249,572 249,572 50,993 50,993 198,578 80%
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
March 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 3,036,794 572,981 572,981 2,463,813 81%
Interest Earnings 82,586 126,119 87,861 87,861 (4,299) (4,299) 92,160 105%
Donations 81,500 1,714,670 1,215,000 1,215,000 520,750 520,750 694,250 57%
Other Income 337,727 329,248 82,500 82,500 52,516 52,516 29,984 36%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 199,997 199,997 600,003 75%
Total Revenue 15,743,288 19,738,852 15,407,952 15,407,952 1,341,944 1,341,944 14,066,007 91%
Expenditures by Division
Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 365,205 4,447 369,652 1,144,896 76%
Parks Maintenance 6,304,034 9,873,523 6,685,118 6,883,332 1,701,119 356,580 2,057,699 4,825,633 70%
Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 281,822 153,068 434,891 1,116,982 72%
Recreation 1,911,046 3,034,640 3,146,517 3,185,143 701,765 65,334 767,099 2,418,044 76%
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 29,261 - 29,261 15,843 35%
Marketing & Events 803,874 965,503 1,266,763 1,277,387 226,137 64,219 290,355 987,032 77%
Regional Cities Grant 1,196,285 3,207,472 - 368,120 278,570 71,805 350,376 17,744 5%
Pokagon Band Donation - 2,225,000 - - - - - - -
Leighton Foundation Grant - 1,000,000 500,000 500,000 500,000 - 500,000 - 0%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,025,507 4,433,880 715,454 5,149,333 10,876,174 68%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,247,784 1,322,555 - 1,322,555 4,925,229 79%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,217,932 520,774 428 521,202 1,696,730 77%
Total Personnel 7,670,708 7,821,647 8,465,288 8,465,716 1,843,329 428 1,843,757 6,621,959 78%
Supplies 998,555 1,291,583 1,514,963 1,573,600 304,271 402,840 707,111 866,489 55%
Services & Charges
Professional Services 423,466 443,489 135,909 288,044 95,085 60,809 155,895 132,149 46%
Printing & Advertising 37,141 112,043 261,929 267,208 23,644 62,066 85,709 181,499 68%
Utilities 651,921 764,164 674,112 674,131 215,519 2,616 218,135 455,996 68%
Education & Training 10,086 23,428 34,500 36,199 3,936 3,014 6,950 29,249 81%
Travel 12,131 17,974 28,500 28,500 1,987 - 1,987 26,513 93%
Repairs & Maintenance 415,648 689,481 401,510 446,602 145,373 23,539 168,912 277,690 62%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 355,296 - 355,296 1,065,924 75%
Debt Service
Principal 359,864 456,436 516,346 528,634 75,479 - 75,479 453,155 86%
Interest & Fees 24,972 43,303 50,033 51,872 16,921 - 16,921 34,951 67%
Grants & Subsidies 691,626 715,000 715,000 715,000 365,000 - 365,000 350,000 49%
Other Services & Charges 443,831 1,178,849 688,642 705,780 176,479 149,145 325,624 380,156 54%
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,163,190 1,474,718 301,190 1,775,907 3,387,282 66%
Capital 842,582 9,164,819 500,000 823,001 811,561 10,996 822,557 444 0%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,025,507 4,433,880 715,454 5,149,333 10,876,174 68%
Net Surplus / (Deficit) 2,096,285 (4,655,625) - (617,555) (3,091,936) (3,807,389)
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 3,023,569 568,193
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
March 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 3,036,794 572,981 572,981 2,463,813 81%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 99,300 126,119 87,861 87,861 (4,299) (4,299) 92,160 105%
Donations 111,123 1,714,670 1,215,000 1,215,000 520,750 520,750 694,250 57%
Other Income 343,567 329,248 82,500 82,500 52,516 52,516 29,984 36%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 199,997 199,997 600,003 75%
Total Revenue 16,772,552 19,738,852 15,407,952 15,407,952 1,341,944 1,341,944 14,066,007 91%
Expenditures by Fund
Parks & Recreation Fund (#201)13,647,003 24,394,477 15,407,952 16,025,507 4,433,880 715,454 5,149,333 10,876,174 68%
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 4,433,880 715,454 5,149,333 10,876,174 68%
Expenditures by Division
Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 365,205 4,447 369,652 1,144,896 76%
Parks Maintenance 6,509,835 9,873,523 6,685,118 6,883,332 1,701,119 356,580 2,057,699 4,825,633 70%
Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 281,822 153,068 434,891 1,116,982 72%
Recreation 3,546,782 3,034,640 3,146,517 3,185,143 701,765 65,334 767,099 2,418,044 76%
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 29,261 - 29,261 15,843 35%
Marketing & Events 948,583 965,503 1,266,763 1,277,387 226,137 64,219 290,355 987,032 77%
Regional Cities Grant 1,196,285 3,207,472 - 368,120 278,570 71,805 350,376 17,744 5%
Pokagon Band Donation - 2,225,000 - - - - - - -
Leighton Foundation Grant - 1,000,000 500,000 500,000 500,000 - 500,000 - 0%
Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 4,433,880 715,454 5,149,333 10,876,174 68%
Expenditures by Type
Personnel
Salaries & Wages 5,703,819 5,970,871 6,247,884 6,247,784 1,322,555 - 1,322,555 4,925,229 79%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,217,932 520,774 428 521,202 1,696,730 77%
Total Personnel 8,001,115 7,821,647 8,465,288 8,465,716 1,843,329 428 1,843,757 6,621,959 78%
Supplies 1,157,208 1,291,583 1,514,963 1,573,600 304,271 402,840 707,111 866,489 55%
Services & Charges
Professional Services 553,857 443,489 135,909 288,044 95,085 60,809 155,895 132,149 46%
Printing & Advertising 100,791 112,043 261,929 267,208 23,644 62,066 85,709 181,499 68%
Utilities 651,921 764,164 674,112 674,131 215,519 2,616 218,135 455,996 68%
Education & Training 16,940 23,428 34,500 36,199 3,936 3,014 6,950 29,249 81%
Travel 21,485 17,974 28,500 28,500 1,987 - 1,987 26,513 93%
Repairs & Maintenance 431,450 689,481 401,510 446,602 145,373 23,539 168,912 277,690 62%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 355,296 - 355,296 1,065,924 75%
Debt Service
Principal 359,864 456,436 516,346 528,634 75,479 - 75,479 453,155 86%
Interest & Fees 24,972 43,303 50,033 51,872 16,921 - 16,921 34,951 67%
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 1,178,849 688,642 705,780 176,479 149,145 325,624 380,156 54%
Total Services & Charges 5,595,215 6,116,428 4,927,701 5,163,190 1,474,718 301,190 1,775,907 3,387,282 66%
Capital 884,080 9,164,819 500,000 823,001 811,561 10,996 822,557 444 0%
Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 4,433,880 715,454 5,149,333 10,876,174 68%
Net Surplus / (Deficit)1,134,934 (4,655,625) - (617,555) (3,091,936) (3,807,389)
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
March 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 2,099 2,099 12,901 86%
Interest Earnings 1,025 1,506 566 566 72 72 494 87%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,398 23,124 15,566 15,566 2,171 2,171 13,395 86%
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) 2,171 (8,645)
Beginning Cash Balance 55,239 57,485 72,873
Cash Adjustments (69) (16) -
Ending Cash Balance 57,485 72,873 57,623 75,340
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
March 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 19,432 19,432 85,568 81%
Interest Earnings 786 3,175 1,794 1,794 205 205 1,589 89%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 101,718 85,639 106,794 106,794 19,637 19,637 87,157 82%
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) 19,637 19,637
Beginning Cash Balance - 101,746 186,401
Cash Adjustments 28 (28) -
Ending Cash Balance 101,746 186,401 178,195 206,797
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
March 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 (593) (593) 3,230 122%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 740,947 1,241,747 1,156,831 1,156,831 (593) (593) 1,157,424 100%
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) (577,425) (577,425)
Beginning Cash Balance - 147,684 208,251
Cash Adjustments 41 (41) -
Ending Cash Balance 147,684 208,251 192,114 (368,327)
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
March 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 30 30 132 81%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 30,136 23,842 30,162 30,162 30 30 30,132 100%
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 12,990 1,363 14,353 15,647 52%
Interfund Allocations - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges 1,249 38,513 30,000 30,000 12,990 1,363 14,353 15,647 52%
Capital 10,000 32,955 - - - - - - -
Total Expenditures 11,249 71,468 30,000 30,000 12,990 1,363 14,353 15,647 52%
Net Surplus / (Deficit) 18,887 (47,625) 162 162 (12,959) (14,323)
Beginning Cash Balance 54,612 73,435 25,789
Cash Adjustments (64) (20) -
Ending Cash Balance 73,435 25,789 25,951 24,635
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
March 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 19,432 19,432 85,568 81%
Interest Earnings 7,145 9,243 3,354 3,354 216 216 3,138 94%
Donations - - - - - - - -
Other Income - 575 - - - - - -
Interfund Transfers In - - - 175,579 175,579 175,579 - 0%
Total Revenue 108,396 92,282 108,354 283,933 195,227 195,227 88,706 31%
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 90,471 1,974 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 90,471 1,974 92,445 54,314 37%
Capital 74,492 14,149 40,000 373,224 - 333,224 333,224 40,000 11%
Total Expenditures 145,063 50,052 135,000 559,983 90,471 335,198 425,669 134,314 24%
Net Surplus / (Deficit) (36,667) 42,229 (26,646) (276,050) 104,756 (230,442)
Beginning Cash Balance 416,215 379,010 421,135
Cash Adjustments (537) (105) -
Ending Cash Balance 379,010 421,135 145,085 527,605
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
March 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 3,916 3,916 11,084 74%
Interest Earnings 2,107 2,523 229 229 19 19 210 92%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 19,768 16,948 15,229 15,229 3,935 3,935 11,294 74%
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) (30,225) (30,225)
Beginning Cash Balance 109,771 129,405 107,539
Cash Adjustments (133) (36) -
Ending Cash Balance 129,405 107,539 53,608 77,751
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
March 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 - 12,652 264 264 12,388 98%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 22,489 - 12,652 264 264 12,388 98%
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 14,603 - 14,603 118,978 89%
Total Expenditures - 3,166,419 - 133,581 14,603 - 14,603 118,978 89%
Net Surplus / (Deficit) - (3,143,930) - (120,929) (14,339) (14,339)
Beginning Cash Balance - 3,264,859 120,929
Cash Adjustments 3,264,859 - -
Ending Cash Balance 3,264,859 120,929 0 106,590
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
March 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 - - 9,226 9,226 (9,226) -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 186,252 260,532 - - 9,226 9,226 (9,226) -
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 - 8,563,296 252,523 1,205,800 1,458,323 7,104,973 83%
Total Expenditures 1,103,093 4,191,107 - 8,569,760 252,523 1,212,264 1,464,787 7,104,973 83%
Net Surplus / (Deficit)(916,841) (3,930,575) - (8,569,760) (243,297) (1,455,561)
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 8,835,037
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
March 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 1,281,977 251,278 251,278 1,030,700 80%
Fines, Forfeitures, and Fees 65,553 42,745 62,000 62,000 5,508 5,508 56,493 91%
Interest Earnings 23,047 26,939 11,271 11,271 489 489 10,782 96%
Donations - - - - - - - -
Other Income 1,606 16,084 1,200 1,200 20 20 1,180 98%
Interfund Transfers In - - - - - - - -
Total Revenue 1,314,241 1,031,115 1,356,448 1,356,448 257,294 257,294 1,099,155 81%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 969 - - - - - - - -
Services & Charges
Professional Services 1,001,178 700,337 500,000 503,000 167,195 328,702 495,897 7,103 1%
Printing & Advertising - - - - - - - - -
Utilities 97,488 104,528 86,296 96,296 28,675 - 28,675 67,621 70%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 59,093 126,794 315,000 457,380 29,597 176,710 206,307 251,073 55%
Interfund Allocations 40,944 49,026 84,199 84,199 21,037 - 21,037 63,162 75%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 9,444 13,574 5,000 5,000 1,249 - 1,249 3,751 75%
Total Services & Charges 1,208,148 994,259 990,495 1,145,875 247,753 505,412 753,165 392,710 34%
Capital - 44,650 190,000 513,680 270,684 52,996 323,680 190,000 37%
Total Expenditures 1,209,117 1,038,909 1,180,495 1,659,555 518,437 558,408 1,076,845 582,710 35%
Net Surplus / (Deficit)105,124 (7,794) 175,953 (303,107) (261,144) (819,552)
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 1,067,382
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
March 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 3,590,320 428,349 428,349 3,161,971 88%
Interest Earnings (6) 6 - - 7 7 (7) -
Donations - - - - - - - -
Other Income 4,595 9,692 6,275 6,275 2,936 2,936 3,339 53%
Interfund Allocation Reimb - 66,045 68,478 68,478 17,115 17,115 51,363 75%
Interfund Transfers In - - - - - - - -
Total Revenue 4,437,177 4,543,033 4,940,073 4,940,073 1,085,907 1,085,907 3,854,166 78%
Expenditures by Type
Personnel
Salaries & Wages 1,370,048 1,385,180 1,523,128 1,523,128 308,062 - 308,062 1,215,066 80%
Fringe Benefits 472,805 441,043 578,952 578,952 109,139 - 109,139 469,813 81%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 417,201 - 417,201 1,684,879 80%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 157,688 7,012 164,700 1,255,294 88%
Services & Charges
Professional Services 95,836 76,325 120,628 126,736 22,384 65 22,448 104,288 82%
Printing & Advertising 99 2,893 - 183 83 - 83 100 55%
Utilities 344,126 375,552 353,989 353,989 94,392 - 94,392 259,597 73%
Education & Training 299 - - 1,575 1,575 - 1,575 - 0%
Travel - - 1,000 1,000 - - - 1,000 100%
Repairs & Maintenance 56,990 101,642 101,000 129,994 29,578 25,800 55,377 74,617 57%
Interfund Allocations - 162,380 169,544 169,544 42,392 - 42,392 127,152 75%
Insurance 90,112 57,019 57,047 57,047 13,284 - 13,284 43,763 77%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 518,552 512,899 579,589 579,820 99,217 3,178 102,394 477,426 82%
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 1,513,827 302,904 29,042 331,946 1,181,882 78%
Capital - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 877,793 36,055 913,847 4,122,055 82%
Net Surplus / (Deficit) 177,469 14,358 (57,642) (95,828) 208,115 172,060
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 2,003,944
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
March 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 1,857 1,857 8,143 81%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - 177,475 - - - - - -
Total Revenue 2,026 190,441 10,000 10,000 1,857 1,857 8,143 81%
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 1,000,000 - - - 1,000,000 100%
Total Expenditures 10,016 66,123 20,000 1,000,000 - - - 1,000,000 100%
Net Surplus / (Deficit)(7,989) 124,318 (10,000) (990,000) 1,857 1,857
Beginning Cash Balance 865,353 857,363 981,681
Cash Adjustments - - -
Ending Cash Balance 857,363 981,681 (8,319) 983,538
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
March 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 1,200 641 641 560 47%
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 417,430 433,930 412,296 412,296 222,078 222,078 190,219 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 1,200 222,078 222,078
Beginning Cash Balance 58,882 170,609 189,082
Cash Adjustments 33 (33) -
Ending Cash Balance 170,609 189,082 190,282 411,725
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
March 31, 2020
Fund Name City Cemetery Fund Number 730
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 - - - - - - - -
Interest Earnings 509 682 120 120 (91) (91) 211 176%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 509 682 120 120 (91) (91) 211 176%
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) (91) (91)
Beginning Cash Balance 28,513 28,987 29,661
Cash Adjustments (36) (8) -
Ending Cash Balance 28,987 29,661 9,781 29,811
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
March 31, 2020
Fund Name Bowman Cemetery Fund Number 731
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 - - - - - - - -
Interest Earnings (126) 10,724 5,791 5,791 (1,425) (1,425) 7,216 125%
Donations - - - - - - - -
Other Income 455,998 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 455,872 10,724 5,791 5,791 (1,425) (1,425) 7,216 125%
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 (1,425) (1,425)
Beginning Cash Balance - 455,998 466,596
Cash Adjustments 126 (126) -
Ending Cash Balance 455,998 466,596 472,387 468,967
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
March 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 2,000 663 663 1,337 67%
Donations - - - - - - - -
Other Income 31,723 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 347,259 409,270 377,756 377,756 95,363 95,363 282,393 75%
Total Revenue 381,769 412,797 379,756 379,756 96,026 96,026 283,730 75%
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 210,000 220,000 225,000 225,000 110,000 - 110,000 115,000 51%
Interest & Fees 169,106 162,731 157,131 157,131 78,891 - 78,891 78,240 50%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 379,106 382,731 382,131 382,131 188,891 - 188,891 193,240 51%
Capital - - - - - - - - -
Total Expenditures 379,106 382,731 382,131 382,131 188,891 - 188,891 193,240 51%
Net Surplus / (Deficit) 2,662 30,066 (2,375) (2,375) (92,864) (92,864)
Beginning Cash Balance 557,768 560,431 590,497
Cash Adjustments - - -
Ending Cash Balance 560,431 590,497 588,122 497,632
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
March 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 2,281 250 250 2,031 89%
Donations - - - - - - - -
Other Income 300 310 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 40,730 10,724 32,281 32,281 250 250 32,031 99%
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 75,000 31,753 - 31,753 43,247 58%
Total Expenditures 7,856 - 77,000 107,000 31,753 - 31,753 75,247 70%
Net Surplus / (Deficit) 32,873 10,724 (44,719) (74,719) (31,503) (31,503)
Beginning Cash Balance 194,467 227,103 237,764
Cash Adjustments (237) (63) -
Ending Cash Balance 227,103 237,764 163,045 207,229
Cash Reserves Target 1,964 - 26,750
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
March 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 14 14 133 90%
Donations 750 - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 1,120 381 347 347 14 14 333 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 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) 14 14
Beginning Cash Balance 12,860 13,109 12,864
Cash Adjustments (16) (4) -
Ending Cash Balance 13,109 12,864 12,211 12,930
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
March 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 34,188 34,188 85,812 72%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 111,000 27,909 27,909 83,091 75%
Interest Earnings 9,917 9,307 2,121 2,121 415 415 1,706 80%
Donations 525 - 1,000 1,000 - - 1,000 100%
Other Income 17,621 38,661 21,000 21,000 9,812 9,812 11,188 53%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 231,395 286,349 255,121 255,121 72,323 72,323 182,797 72%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 173,990 168,527 160,500 201,727 43,921 1,137 45,058 156,669 78%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training 77,133 64,459 80,000 86,050 13,506 50 13,556 72,494 84%
Travel 40,706 41,704 50,000 50,000 8,834 - 8,834 41,166 82%
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 65,622 37,480 55,000 57,600 5,795 - 5,795 51,805 90%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 183,461 143,643 185,000 193,650 28,135 50 28,185 165,465 85%
Capital - - - - - - - - -
Total Expenditures 357,452 312,170 345,500 395,377 72,056 1,187 73,243 322,134 81%
Net Surplus / (Deficit) (126,057) (25,821) (90,379) (140,256) 267 (920)
Beginning Cash Balance 573,049 446,232 420,288
Cash Adjustments (760) (123) -
Ending Cash Balance 446,232 420,288 280,032 425,041
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
March 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 2,191,583 2,191,583 6,574,748 75%
Interest Earnings 22,175 65,117 10,000 10,000 2,381 2,381 7,619 76%
Total Revenue 8,509,511 9,270,247 8,776,330 8,776,330 2,193,964 2,193,964 6,582,367 75%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 1,114,509 - 1,114,509 3,505,150 76%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 955,623 - 955,623 3,375,264 78%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 2,070,132 - 2,070,132 6,880,414 77%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 1,517,606 - 1,517,606 5,106,320 77%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 552,526 - 552,526 1,774,093 76%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 2,070,132 - 2,070,132 6,880,413 77%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 2,070,132 - 2,070,132 6,880,413 77%
Net Surplus / (Deficit)970,787 1,287,988 (174,215) (174,215) 123,832 123,832
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 3,383,197
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
March 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 8,432 782 782 7,650 91%
Other Income 3,507 5,333 5,720 5,720 1,080 1,080 4,640 81%
Interfund Transfers In - - - - - - - -
Total Revenue 16,930 22,997 14,152 14,152 1,862 1,862 12,290 87%
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 6,320 - 6,320 43,681 87%
Interfund Transfers Out - - - 49,087 49,087 - 49,087 - 0%
Total Services & Charges 18,198 50,000 50,000 99,087 55,407 - 55,407 43,681 44%
Capital - - - - - - - - -
Total Expenditures 18,198 50,000 50,000 99,087 55,407 - 55,407 43,681 44%
Net Surplus / (Deficit)(1,268) (27,003) (35,848) (84,935) (53,544) (53,544)
Beginning Cash Balance 752,925 750,703 723,493
Cash Adjustments (954) (207) -
Ending Cash Balance 750,703 723,493 638,558 672,892
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
March 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 4 4 47 92%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 70 94 51 51 4 4 47 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 - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)70 94 51 51 4 4
Beginning Cash Balance 3,927 3,992 4,085
Cash Adjustments (5) (1) -
Ending Cash Balance 3,992 4,085 4,136 4,106
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
March 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 71,436 71,436 1,730,378 96%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 79,982 71,960 8,303 8,303 887 887 7,416 89%
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 72,322 72,322 1,812,794 96%
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 1,859,316 215,941 1,230,541 1,446,482 412,834 22%
Total Expenditures 1,926,906 2,793,864 1,923,009 3,372,325 602,775 1,230,541 1,833,316 1,539,009 46%
Net Surplus / (Deficit) (199,086) (2,150,772) (37,892) (1,487,208) (530,453) (1,760,994)
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 1,435,125
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
March 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 - - 1,899 1,899 (1,899) -
Donations 200 - - - - - - -
Other Income 21,159 2,993 - - 797 797 (797) -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - 988,936 - - - - - -
Total Revenue 6,312,126 6,727,604 - - 2,696 2,696 (2,696) -
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 - 1,293 1,292 - 1,292 1 0%
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 - 44,889 30,614 14,275 44,888 1 0%
Interfund Allocations 220,456 261,156 - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 181,063 222,012 - 50,225 324 - 324 49,901 99%
Interfund Transfers Out - - 1,771,992 1,721,406 - - - 1,721,406 100%
Total Services & Charges 749,939 675,953 1,771,992 1,822,591 37,008 14,275 51,282 1,771,309 97%
Capital 19,811 35,359 - - - - - - -
Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 38,475 14,275 52,750 1,771,309 97%
Net Surplus / (Deficit)118,765 494,666 (1,771,992) (1,824,059) (35,779) (50,054)
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 2,392,896
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
March 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 30 30 208 87%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 451 9,958 10,238 10,238 30 30 10,208 100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 8,834 1,457 10,000 10,000 - 2,404 2,404 7,596 76%
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 - 2,404 2,404 7,596 76%
Net Surplus / (Deficit) (8,383) 8,501 238 238 30 (2,374)
Beginning Cash Balance 27,506 19,085 27,582
Cash Adjustments (37) (5) -
Ending Cash Balance 19,085 27,582 27,820 27,724
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
March 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 55,250 55,250 34,750 39%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 2,726 5,807 2,317 2,317 377 377 1,940 84%
Donations - 24,945 - - - - - -
Other Income 5,152 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 108,468 142,622 92,317 92,317 55,627 55,627 36,690 40%
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 8,264 8,118 16,382 4,900 23%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - 890 1,300 1,300 - - - 1,300 100%
Utilities - - - - - - - - -
Education & Training 2,054 10,855 9,000 9,000 425 - 425 8,575 95%
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 68,300 425 - 425 67,875 99%
Capital - - - - - - - - -
Total Expenditures 50,541 31,581 92,300 95,082 8,689 8,118 16,807 78,275 82%
Net Surplus / (Deficit)57,927 111,041 17 (2,765) 46,938 38,820
Beginning Cash Balance 123,859 181,646 292,637
Cash Adjustments (141) (50) -
Ending Cash Balance 181,646 292,637 289,872 340,766
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
March 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
March 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 9,250 9,250 10,750 54%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 1,711 2,588 1,240 1,240 141 141 1,099 89%
Donations - - - - - - - -
Other Income - 175 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 22,903 26,288 21,240 21,240 9,391 9,391 11,849 56%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 190 - 1,500 1,500 214 - 214 1,286 86%
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 2,213 - 2,213 7,287 77%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 11,399 6,737 21,000 21,000 2,213 - 2,213 18,787 89%
Capital - - - - - - - - -
Total Expenditures 11,589 6,737 22,500 22,500 2,427 - 2,427 20,073 89%
Net Surplus / (Deficit) 11,314 19,551 (1,260) (1,260) 6,964 6,964
Beginning Cash Balance 87,473 98,680 118,204
Cash Adjustments (108) (27) -
Ending Cash Balance 98,680 118,204 116,944 125,648
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
March 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 - 249,946 45,804 45,804 204,142 82%
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees 12,766 9,219 10,000 10,000 1,987 1,987 8,013 80%
Interest Earnings 2,278 4,036 1,265 1,265 (74) (74) 1,339 106%
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 31,265 281,211 47,717 47,717 233,494 83%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 19,215 65,306 47,000 130,317 86,905 31 86,935 43,382 33%
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 10,817 6,708 17,525 27,475 61%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 43,835 44,922 45,000 45,000 10,817 6,708 17,525 27,475 61%
Capital - - - 215,909 59,313 155,924 215,238 671 0%
Total Expenditures 63,050 110,228 92,000 391,226 157,035 162,663 319,698 71,528 18%
Net Surplus / (Deficit) 67,316 (33,431) (60,735) (110,015) (109,318) (271,981)
Beginning Cash Balance 135,365 202,528 169,042
Cash Adjustments (153) (56) -
Ending Cash Balance 202,528 169,042 59,027 60,412
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
March 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 (436) (436) 1,802 132%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 36,436 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 (436) (436) 6,802 107%
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) (436) (436)
Beginning Cash Balance 130,729 153,920 113,552
Cash Adjustments - - -
Ending Cash Balance 153,920 113,552 68,918 114,040
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
March 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
March 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 3,854 420 420 3,434 89%
Debt Proceeds 5,005,758 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,060,866 40,384 3,854 3,854 420 420 3,434 89%
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 62,840 - 62,840 26,471 30%
Total Expenditures 1,558,865 3,143,446 - 89,311 62,840 - 62,840 26,471 30%
Net Surplus / (Deficit)3,502,001 (3,103,062) 3,854 (85,457) (62,420) (62,420)
Beginning Cash Balance - 3,502,969 398,940
Cash Adjustments 968 (968) -
Ending Cash Balance 3,502,969 398,940 313,483 338,143
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
March 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 6,502 220 220 6,282 97%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 9,010 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 4,492,118 4,474,297 4,906,502 4,906,502 220 220 4,906,282 100%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 1,081,081 - 1,081,081 3,710,280 77%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 1,081,081 - 1,081,081 3,710,280 77%
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 1,500 229 - 229 1,271 85%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 229 - 229 7,621 97%
Capital - - - - - - - - -
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 1,081,310 - 1,081,310 3,718,001 77%
Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (1,081,091) (1,081,091)
Beginning Cash Balance 464,746 315,853 335,712
Cash Adjustments (629) (87) -
Ending Cash Balance 315,853 335,712 442,903 (744,013)
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
March 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 6,502 220 220 6,282 97%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 9,010 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 4,492,118 4,474,297 4,906,502 4,906,502 220 220 4,906,282 100%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 1,081,081 - 1,081,081 3,710,280 77%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 1,081,081 - 1,081,081 3,710,280 77%
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 1,500 229 - 229 1,271 85%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 229 - 229 7,621 97%
Capital - - - - - - - - -
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 1,081,310 - 1,081,310 3,718,001 77%
Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (1,081,091) (1,081,091)
Beginning Cash Balance 464,746 315,853 335,712
Cash Adjustments (629) (87) -
Ending Cash Balance 315,853 335,712 442,903 (744,013)
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
March 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 3 3 1 25%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 51 55 4 4 3 3 1 25%
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) 3 3
Beginning Cash Balance 2,889 2,335 2,390
Cash Adjustments (4) (1) -
Ending Cash Balance 2,335 2,390 374 2,402
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
March 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 20,000 897 897 19,103 96%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 100,000 100,000 100,000 100,000 - - 100,000 100%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 179,731 121,005 120,000 120,000 897 897 119,103 99%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 98,594 149,969 25,000 873,464 143,518 705,640 849,158 24,306 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 25,000 873,464 143,518 705,640 849,158 24,306 3%
Capital - - - - - - - - -
Total Expenditures 98,594 149,969 25,000 873,464 143,518 705,640 849,158 24,306 3%
Net Surplus / (Deficit) 81,136 (28,964) 95,000 (753,464) (142,621) (848,260)
Beginning Cash Balance 876,414 956,464 927,235
Cash Adjustments (1,087) (264) -
Ending Cash Balance 956,464 927,235 173,771 788,387
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
March 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 3,000 359 359 2,641 88%
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 18,362 18,362 56,649 76%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - 53,699 - 63,463 14,645 90,218 104,863 (41,400) -65%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal 65,591 67,581 69,632 69,632 17,213 - 17,213 52,419 75%
Interest & Fees 6,419 4,429 2,379 2,379 789 - 789 1,590 67%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 55,662 - - - - - - - -
Interfund Transfers Out - 230,000 - - - - - - -
Total Services & Charges 127,672 355,710 72,011 135,474 32,648 90,218 122,865 12,609 9%
Capital - - - - - - - - -
Total Expenditures 127,672 355,710 72,011 135,474 32,648 90,218 122,865 12,609 9%
Net Surplus / (Deficit) (64,506) (280,859) 3,000 (60,463) (14,286) (104,504)
Beginning Cash Balance 410,752 345,693 64,754
Cash Adjustments (553) (80) -
Ending Cash Balance 345,693 64,754 4,291 50,505
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
March 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 7,500 7,500 457,000 98%
Licenses & Permits - - - - - - - -
Charges for Services 338,582 212,079 249,070 249,070 102,538 102,538 146,533 59%
Fines, Forfeitures, and Fees - - 40,000 40,000 13,050 13,050 26,950 67%
Interest Earnings 14,158 13,570 15,000 15,000 (5) (5) 15,005 100%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 4,256 4,123 - - 990 990 (990) -
Interfund Allocation Reimb - - 174,531 174,531 43,635 43,635 130,896 75%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 572,221 572,221 1,716,678 75%
Total Revenue 2,493,209 3,014,405 3,232,000 3,232,000 739,928 739,928 2,492,072 77%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,788,354 362,461 - 362,461 1,425,893 80%
Fringe Benefits 630,626 528,540 665,776 665,776 141,591 - 141,591 524,185 79%
Total Personnel 2,095,383 2,021,736 2,454,130 2,454,130 504,051 - 504,051 1,950,078 79%
Supplies 19,501 18,276 25,792 28,054 7,932 2,138 10,070 17,984 64%
Services & Charges
Professional Services 315,383 155,829 289,100 452,479 47,540 178,088 225,628 226,851 50%
Printing & Advertising 10,940 13,604 24,707 24,773 2,743 2,206 4,949 19,824 80%
Utilities - - - - - - - - -
Education & Training 8,889 9,835 23,900 23,900 565 - 565 23,335 98%
Travel 17,302 24,271 28,000 29,524 4,502 1,524 6,026 23,498 80%
Repairs & Maintenance 6,222 11,705 9,600 110,951 12,891 88,678 101,570 9,381 8%
Interfund Allocations 390,538 464,363 357,941 357,941 89,489 - 89,489 268,452 75%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 10,694 16,116 18,830 18,926 3,443 692 4,135 14,791 78%
Interfund Transfers Out - - - - 10,000 - 10,000 (10,000) -
Total Services & Charges 759,969 695,723 752,078 1,018,494 171,173 271,189 442,362 576,132 57%
Capital - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 683,156 273,327 956,483 2,544,194 73%
Net Surplus / (Deficit) (381,644) 278,670 - (268,678) 56,772 (216,555)
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 1,077,671
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
March 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 4,861,000 577,423 577,423 4,283,577 88%
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees 110 30 - - 10 10 (10) -
Interest Earnings - - - - - - - -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 203,444 485,170 203,000 203,000 7,676 7,676 195,324 96%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,746,089 2,515,244 2,914,000 5,064,000 585,109 585,109 4,478,891 88%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - 67,678 - 107,678 107,678 (40,000) -59%
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 5,264,954 594,839 2,473,566 3,068,405 2,196,549 42%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 3,848,101 2,555,898 2,911,000 5,332,632 594,839 2,581,244 3,176,083 2,156,549 40%
Capital - - - - - - - - -
Total Expenditures 3,848,101 2,555,898 2,911,000 5,332,632 594,839 2,581,244 3,176,083 2,156,549 40%
Net Surplus / (Deficit) (102,012) (40,654) 3,000 (268,632) (9,730) (2,590,974)
Beginning Cash Balance 450,607 347,782 305,248
Cash Adjustments (813) (1,880) -
Ending Cash Balance 347,782 305,248 36,616 295,013
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
March 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 39 39 461 92%
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 5,251 5,251 25,249 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) (4,749) (4,749)
Beginning Cash Balance 471,939 28,990 53,712
Cash Adjustments (720) (8) -
Ending Cash Balance 28,990 53,712 44,212 49,181
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
March 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 1,772,550 279,436 279,436 1,493,114 84%
Interest Earnings 46,652 45,340 25,201 25,201 1,358 1,358 23,843 95%
Other Income 7,186 6,317 3,000 3,000 222 222 2,778 93%
Interfund Transfers In 7,428 - - - - - - -
Total Building Department 1,627,841 1,697,701 1,800,751 1,800,751 281,016 281,016 1,519,735 84%
Total Code Enforcement 1,506,064 2,983,937 - - 2,129 2,129 (2,129) -
Total Fund Revenue 3,133,906 4,681,638 1,800,751 1,800,751 283,145 283,145 1,517,606 84%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 175,388 - 175,388 699,279 80%
Fringe Benefits 319,576 273,508 339,734 339,734 74,495 - 74,495 265,239 78%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 249,883 - 249,883 964,518 79%
Supplies 21,813 14,307 19,576 24,818 7,982 2,367 10,349 14,469 58%
Services & Charges
Professional Services 4,454 - 10,000 10,650 2,150 - 2,150 8,500 80%
Printing & Advertising 700 3,809 4,693 4,693 336 - 336 4,357 93%
Utilities - - - - - - - - -
Education & Training 3,190 2,859 3,500 3,500 2,059 - 2,059 1,441 41%
Travel 3,450 684 6,000 6,000 - - - 6,000 100%
Repairs & Maintenance 30,553 18,871 25,000 25,000 5,572 - 5,572 19,428 78%
Interfund Allocations 337,091 252,023 328,799 328,799 82,199 - 82,199 246,600 75%
Debt Service
Principal 42,475 46,342 42,727 42,727 16,781 - 16,781 25,946 61%
Interest & Fees 3,749 3,141 2,225 2,225 750 - 750 1,475 66%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 43,665 3,948 20,572 22,072 3,733 - 3,733 18,339 83%
Interfund Transfers Out - 158,943 - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 113,579 - 113,579 332,086 75%
Capital - - 50,000 50,000 - - - 50,000 100%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 371,444 2,367 373,812 1,361,073 78%
Total Code Enforcement 2,680,038 3,001,390 - 270,543 17,085 251,167 268,252 2,291 1%
Total Fund Expenditures 4,172,542 4,496,742 1,727,493 2,005,428 388,529 253,534 642,063 1,363,365 68%
Net Surplus / (Deficit)(1,038,636) 184,896 73,258 (204,677) (105,384) (358,919)
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 2,184,416
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
March 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 50,392 50,392 174,808 78%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 234,521 293,958 225,200 225,200 50,392 50,392 174,808 78%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 89,432 95,223 135,000 130,000 9,172 - 9,172 120,829 93%
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 19,000 2,095 - 2,095 16,905 89%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 102,258 119,441 149,000 149,000 11,267 - 11,267 137,734 92%
Capital - - - - - - - - -
Total Expenditures 102,258 119,441 149,000 149,000 11,267 - 11,267 137,734 92%
Net Surplus / (Deficit) 132,263 174,517 76,200 76,200 39,126 39,126
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 2,129,987
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
March 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 3,000 709 709 2,291 76%
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 1,719,500 858,709 858,709 860,791 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 1,000,000 495,000 - 495,000 505,000 51%
Interest & Fees 770,444 742,019 713,044 713,044 359,234 - 359,234 353,810 50%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,710,444 1,712,019 1,713,044 1,713,044 854,234 - 854,234 858,810 50%
Capital - - - - - - - - -
Total Expenditures 1,710,444 1,712,019 1,713,044 1,713,044 854,234 - 854,234 858,810 50%
Net Surplus / (Deficit) 8,145 8,111 6,456 6,456 4,474 4,474
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 1,739,375
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
March 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 - - 9 9 (9) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 121 65 - - 9 9 (9) -
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 - 3,048,122 274,733 - 274,733 2,773,389 91%
Total Expenditures 8,479,190 4,602,119 - 3,048,122 274,733 - 274,733 2,773,389 91%
Net Surplus / (Deficit) (8,479,069) (4,602,054) - (3,048,122) (274,724) (274,724)
Beginning Cash Balance 16,129,314 7,650,244 3,048,190
Cash Adjustments - - -
Ending Cash Balance 7,650,244 3,048,190 68 2,773,467
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
March 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 1,308 1,308 4,692 78%
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 1,396,625 649,433 649,433 747,192 53%
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 25,000 - 25,000 120,000 83%
Interest & Fees 1,253,472 1,248,125 1,246,625 1,246,625 623,125 - 623,125 623,500 50%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,278,472 1,298,125 1,391,625 1,391,625 648,125 - 648,125 743,500 53%
Capital - - - - - - - - -
Total Expenditures 1,278,472 1,298,125 1,391,625 1,391,625 648,125 - 648,125 743,500 53%
Net Surplus / (Deficit) 951,428 8,792 5,000 5,000 1,308 1,308
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 3,463,008
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
March 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 3,041,250 716,197 716,197 2,325,053 76%
Licenses & Permits - 3,150 3,000 3,000 575 575 2,425 81%
Charges for Services 246,361 253,301 232,670 232,670 49,511 49,511 183,159 79%
Interest Earnings 137,767 146,469 28,864 28,864 2,648 2,648 26,216 91%
Other Income 56,611 42,383 5,300 5,300 47,393 47,393 (42,093) -794%
Interfund Allocation Reimb - 138,150 149,020 149,020 37,249 37,249 111,771 75%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 1,609,442 1,609,442 3,328,308 67%
Total Revenue 11,126,434 7,644,569 7,897,854 8,397,854 2,463,015 2,463,015 5,934,839 71%
Expenditures by Division
Streets / Traffic & Lighting 8,914,649 9,441,018 7,230,493 7,474,820 2,081,539 487,129 2,568,669 4,906,151 66%
Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 190,720 58,688 249,408 1,515,947 86%
Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 2,272,259 545,817 2,818,076 6,422,098 70%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 2,295,114 717,816 - 717,816 1,577,298 69%
Fringe Benefits 1,351,638 970,717 928,777 928,777 327,210 - 327,210 601,567 65%
Total Personnel 4,236,841 3,573,668 3,223,891 3,223,891 1,045,027 - 1,045,027 2,178,865 68%
Supplies 1,701,021 1,080,335 1,209,775 1,812,474 334,557 442,981 777,538 1,034,936 57%
Services & Charges
Professional Services 670,422 645,007 749,014 830,722 28,699 56,304 85,003 745,719 90%
Printing & Advertising 263 222 5,740 5,740 42 458 500 5,240 91%
Utilities 45,568 49,037 49,200 49,820 15,860 6,370 22,230 27,590 55%
Education & Training 4,425 9,540 15,000 15,000 800 2,975 3,775 11,225 75%
Travel 1,716 3,391 15,000 15,000 3,270 - 3,270 11,730 78%
Repairs & Maintenance 1,679,173 424,771 1,047,588 690,214 284,666 35,344 320,011 370,203 54%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 383,743 - 383,743 1,151,244 75%
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 1,642 1,384 3,026 120,355 98%
Interfund Transfers Out - 2,500,000 - - - - - - -
Total Services & Charges 4,271,818 6,217,408 4,478,759 4,203,810 892,675 102,836 995,511 3,208,298 76%
Capital 27,868 64,316 - - - - - - -
Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 2,272,259 545,817 2,818,076 6,422,099 70%
Net Surplus / (Deficit) 888,885 (3,291,158) (1,014,571) (842,321) 190,756 (355,062)
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 3,889,757 4,946,479
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
March 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 3,041,250 716,197 716,197 2,325,053 76%
Intergov./ Grants - - - - - - - -
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings - 12,367 144 144 1,384 1,384 (1,240) -861%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 3,221,418 3,041,394 3,041,394 717,581 717,581 2,323,813 76%
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 14,529 15,958 30,488 1,156,538 97%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - 774,629 439,246 1,339,246 9,620 - 9,620 1,329,626 99%
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 774,629 439,246 1,339,246 9,620 - 9,620 1,329,626 99%
Capital - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 3,955,650 24,149 15,958 40,107 3,915,542 99%
Net Surplus / (Deficit)- 652,202 15,130 (914,256) 693,432 677,474
Beginning Cash Balance - - 648,877
Cash Adjustments - (3,325) -
Ending Cash Balance - 648,877 (265,379) 1,348,991
Cash Reserves Target - 642,304 988,913
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
March 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 1,539,462 478,777 478,777 1,060,685 69%
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 4,462 4,462 (364) -9%
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 1,893,560 483,239 483,239 1,410,321 74%
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 55,870 535,211 591,081 80,000 12%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 764,121 376,289 1,250,000 1,580,211 32,924 297,286 330,210 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 88,794 832,497 921,291 2,345,001 72%
Capital 391,854 2,095,286 400,000 2,252,797 2,512 1,840,003 1,842,515 410,282 18%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 91,307 2,701,376 2,792,683 3,005,283 52%
Net Surplus / (Deficit) 592,869 1,292,460 (1,101,440) (3,904,405) 391,932 (2,309,444)
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 1,316,469 5,634,678
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
March 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 79 79 2,102 96%
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 79 79 2,102 96%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 390,739 257,469 - 23,860 15,349 8,511 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 15,349 8,511 23,860 - 0%
Capital 939,155 434,025 - 140,227 23,670 116,557 140,227 - 0%
Total Expenditures 2,669,894 691,494 - 164,087 39,019 125,068 164,087 - 0%
Net Surplus / (Deficit)(1,522,191) (588,812) 2,181 (161,906) (38,940) (164,007)
Beginning Cash Balance 2,281,338 759,357 170,335
Cash Adjustments 210 (210) -
Ending Cash Balance 759,357 170,335 8,429 132,088
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
March 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 2,656 305 305 2,351 89%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - 262,275 262,275 (262,275) -
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 2,002,656 262,580 262,580 1,740,076 87%
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 95,401 893,987 989,388 1,984,953 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 95,401 893,987 989,388 1,984,953 67%
Capital - - - - - - - - -
Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 95,401 893,987 989,388 1,984,953 67%
Net Surplus / (Deficit)(662,857) 118,291 2,656 (971,685) 167,179 (726,808)
Beginning Cash Balance 992,943 330,177 448,377
Cash Adjustments 91 (91) -
Ending Cash Balance 330,177 448,377 (523,308) 617,380
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
March 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 2,545 2,545 5,455 68%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 493,328 584,181 493,328 493,328 246,664 246,664 246,664 50%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 543,992 644,925 501,328 501,328 249,209 249,209 252,119 50%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - 1,502 500,000 597,870 743 97,127 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 4,489 235,480 239,969 500,000 68%
Capital 7,090 513,712 - 932,316 635,332 79,190 714,522 217,794 23%
Total Expenditures 678,454 1,226,034 500,000 1,672,285 639,821 314,669 954,491 717,794 43%
Net Surplus / (Deficit) (134,462) (581,109) 1,328 (1,170,957) (390,613) (705,282)
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 1,809,124
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
March 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 1,310,494 1,310,494 4,293,956 77%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 9,741 10,429 - - 257 257 (257) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 75,596 13,220 12,700 12,700 97,603 97,603 (84,903) -669%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,494,152 5,487,571 5,617,150 5,617,150 1,408,353 1,408,353 4,208,796 75%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,132,274 236,859 - 236,859 895,415 79%
Fringe Benefits 502,791 421,865 518,320 518,320 124,839 - 124,839 393,481 76%
Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 361,698 - 361,698 1,288,896 78%
Supplies 277,367 254,413 424,000 454,360 60,810 178,213 239,023 215,337 47%
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 972,796 810,289 720,000 720,000 252,095 - 252,095 467,905 65%
Interfund Allocations 851,115 998,406 958,978 958,978 239,743 - 239,743 719,235 75%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 884,322 998,584 1,036,700 1,041,146 264,394 686,402 950,796 90,350 9%
Interfund Transfers Out 1,004,039 1,053,026 1,231,349 1,231,349 335,000 - 335,000 896,349 73%
Total Services & Charges 3,726,338 3,862,416 3,982,120 3,986,566 1,091,232 686,402 1,777,634 2,208,932 55%
Capital - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 1,513,739 864,616 2,378,355 3,713,165 61%
Net Surplus / (Deficit)(79,622) (81,191) (439,564) (474,370) (105,386) (970,002)
Beginning Cash Balance 533,909 526,853 448,091
Cash Adjustments 72,566 2,429 -
Ending Cash Balance 526,853 448,091 (26,279) 350,760
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
March 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 5,160 617 617 413 413 204 33%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 1,435 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 1,004,039 1,053,026 1,231,349 1,231,349 335,000 335,000 896,349 73%
Total Revenue 1,007,128 1,058,186 1,231,966 1,231,966 335,413 335,413 896,553 73%
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 1,159,236 322,127 - 322,127 837,109 72%
Interest & Fees 65,381 67,113 72,113 72,113 10,610 - 10,610 61,503 85%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 332,737 - 332,737 898,612 73%
Capital - - - 94,000 - 94,000 94,000 - 0%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,325,349 332,737 94,000 426,737 898,612 68%
Net Surplus / (Deficit) 4,657 20,182 617 (93,383) 2,676 (91,324)
Beginning Cash Balance 39,995 44,603 64,773
Cash Adjustments (49) (12) -
Ending Cash Balance 44,603 64,773 (28,610) 67,712
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
March 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 4,234,135 4,234,135 15,184,901 78%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 52,112 72,870 30,000 30,000 1,535 1,535 28,465 95%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 33,509 37,155 47,500 47,500 9,446 9,446 38,054 80%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 447,084 447,084 1,341,243 75%
Interfund Transfers In 108,690 159,826 100,000 100,000 25,595 25,595 74,405 74%
Total Revenue 16,973,411 20,433,157 21,384,863 21,384,863 4,717,795 4,717,795 16,667,068 78%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,665,888 773,557 - 773,557 2,892,331 79%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,526,296 362,130 - 362,130 1,164,166 76%
Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 1,135,687 - 1,135,687 4,056,497 78%
Supplies 1,319,059 1,499,242 1,681,960 1,809,578 341,607 180,716 522,323 1,287,255 71%
Services & Charges
Professional Services 1,373,050 2,013,180 2,600,930 2,919,460 526,885 665,104 1,191,989 1,727,471 59%
Printing & Advertising 469 1,165 10,359 10,359 292 141 433 9,926 96%
Utilities 777,050 769,708 833,700 833,700 175,962 - 175,962 657,738 79%
Education & Training 11,331 10,627 30,175 36,960 5,404 2,756 8,160 28,800 78%
Travel 2,785 2,386 18,750 18,750 2,644 - 2,644 16,106 86%
Repairs & Maintenance 359,337 321,740 390,200 498,185 138,267 34,884 173,151 325,034 65%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 546,082 - 546,082 1,638,252 75%
Insurance - - - - - - - - -
Debt Service
Principal 394,755 396,892 402,017 402,017 198,886 - 198,886 203,131 51%
Interest & Fees 35,731 23,014 15,525 15,525 8,644 - 8,644 6,881 44%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 1,222,554 1,886,371 1,556,920 1,892,763 429,060 354,167 783,227 1,109,536 59%
Interfund Transfers Out 3,778,273 7,202,176 7,582,928 7,582,928 1,694,301 - 1,694,301 5,888,627 78%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,394,981 3,726,427 1,057,052 4,783,479 11,611,502 71%
Capital - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 5,203,721 1,237,767 6,441,488 16,955,254 72%
Net Surplus / (Deficit)1,179,289 (247,235) (1,115,119) (2,011,880) (485,926) (1,723,693)
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 3,796,394
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
March 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 225,863 192,850 100,000 100,000 175,703 175,703 (75,703) -76%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 35,872 73,538 25,000 25,000 5,763 5,763 19,237 77%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 965,511 965,511 2,896,489 75%
Total Revenue 269,787 3,507,387 3,987,000 3,987,000 1,146,977 1,146,977 2,840,023 71%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 11,896 65,611 - 113,792 - 113,791 113,791 1 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 - 113,791 113,791 1 0%
Capital 512,295 1,147,043 3,142,000 4,756,255 250,095 312,559 562,655 4,193,600 88%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 250,095 426,351 676,446 4,193,601 86%
Net Surplus / (Deficit) (254,403) 2,294,733 845,000 (883,047) 896,882 470,531
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 5,100,306
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
March 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 1,344 1,344 18,656 93%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 26,882 34,493 20,000 20,000 1,344 1,344 18,656 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 - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 24,957 34,076 20,000 20,000 6,571 - 6,571 13,429 67%
Total Services & Charges 24,957 34,076 20,000 20,000 6,571 - 6,571 13,429 67%
Capital - - - - - - - - -
Total Expenditures 24,957 34,076 20,000 20,000 6,571 - 6,571 13,429 67%
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 1,287,511
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
March 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 3,006 3,006 16,994 85%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 304,500 304,500 1,516,986 83%
Total Revenue 2,002,533 2,038,708 1,841,486 1,841,486 307,506 307,506 1,533,980 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 - 2,653,962 1,338,099 1,338,099 - - - 1,338,099 100%
Interest & Fees 284,967 803,857 483,387 483,387 500 - 500 482,887 100%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 15,827 25,229 20,000 20,000 4,168 - 4,168 15,832 79%
Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 4,668 - 4,668 1,836,818 100%
Capital - - - - - - - - -
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 4,668 - 4,668 1,836,818 100%
Net Surplus / (Deficit) 1,701,739 (1,444,341) - - 302,838 302,838
Beginning Cash Balance 28,105 1,730,279 285,460
Cash Adjustments 435 (478) -
Ending Cash Balance 1,730,279 285,460 285,460 589,460
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
March 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 1,598 1,598 18,402 92%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 25,420 33,355 20,000 20,000 1,598 1,598 18,402 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 - - - - - - - - -
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) - - 1,598 1,598
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 1,431,960
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
March 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 3,073 3,073 36,927 92%
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 20,004 20,004 219,996 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 - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 43,905 65,938 40,000 40,000 14,856 - 14,856 25,144 63%
Total Services & Charges 43,905 65,938 40,000 40,000 14,856 - 14,856 25,144 63%
Capital - - - - - - - - -
Total Expenditures 43,905 65,938 40,000 40,000 14,856 - 14,856 25,144 63%
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
March 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 640,050 652,271 645,105 645,105 163,740 163,740 481,365 75%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 34,121 48,681 25,197 25,197 2,205 2,205 22,992 91%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - 365 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 674,171 701,317 670,302 670,302 165,945 165,945 504,357 75%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 115,313 26,092 - 26,092 89,221 77%
Fringe Benefits 69,760 44,267 48,247 48,247 12,566 - 12,566 35,681 74%
Total Personnel 218,059 152,608 163,560 163,560 38,657 - 38,657 124,902 76%
Supplies 32,495 29,334 16,265 44,785 6,934 21,975 28,909 15,876 35%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 700 700 - - - 700 100%
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 250,641 291,547 386,000 442,299 109,855 265,002 374,856 67,443 15%
Interfund Allocations 17,868 75,495 84,511 84,511 21,124 - 21,124 63,387 75%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 6,150 3,828 6,500 6,500 85 - 85 6,415 99%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 274,659 370,870 477,711 534,010 131,064 265,002 396,066 137,945 26%
Capital - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 742,355 176,655 286,977 463,632 278,723 38%
Net Surplus / (Deficit) 148,958 148,505 12,766 (72,053) (10,710) (297,687)
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 2,168,787
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
March 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 9,370,484 9,370,484 29,310,193 76%
Interest Earnings 234,125 325,226 45,000 45,000 14,874 14,874 30,126 67%
Other Income 98,616 93,446 50,784 50,784 21,993 21,993 28,791 57%
Interfund Allocation Reimb - 421,463 446,759 446,759 111,698 111,698 335,061 75%
Interfund Transfers In 456,442 327,330 145,000 145,000 30,575 30,575 114,425 79%
Total Revenue 39,302,300 40,413,309 39,368,220 39,368,220 9,549,625 9,549,625 29,818,596 76%
Expenditures by Division
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 1,297,972 2,594,430 3,892,402 5,469,508 58%
Concrete Crew 387,496 418,317 517,611 535,869 116,015 7,161 123,176 412,693 77%
Wastewater 29,273,354 32,455,767 34,798,285 36,155,452 12,312,610 1,591,120 13,903,730 22,251,722 62%
Organic Resources 1,557,590 1,609,596 1,656,029 1,662,878 489,403 162,813 652,216 1,010,662 61%
Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 14,216,001 4,355,524 18,571,525 29,144,585 61%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,162,463 1,138,377 - 1,138,377 4,024,086 78%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,042,077 509,322 - 509,322 1,532,755 75%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 1,647,699 - 1,647,699 5,556,841 77%
Supplies 1,747,634 1,739,090 2,214,711 2,605,549 480,337 348,997 829,335 1,776,214 68%
Services & Charges
Professional Services 1,383,933 1,645,831 1,617,000 2,082,443 136,580 509,733 646,312 1,436,131 69%
Printing & Advertising 746 297 9,711 9,961 287 215 502 9,459 95%
Utilities 1,045,885 1,206,860 1,314,860 1,318,164 316,275 22,675 338,950 979,214 74%
Education & Training 12,948 17,885 41,500 41,500 8,728 190 8,918 32,582 79%
Travel 16,671 10,919 49,500 50,849 6,153 1,002 7,156 43,694 86%
Repairs & Maintenance 1,320,235 2,327,935 2,049,436 2,237,670 367,703 222,132 589,835 1,647,835 74%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 1,411,318 - 1,411,318 4,234,014 75%
Debt Service
Principal 602,115 564,025 523,738 523,738 236,228 - 236,228 287,510 55%
Interest & Fees 41,596 25,784 16,278 16,278 8,839 - 8,839 7,439 46%
Other Services & Charges 2,925,605 2,837,379 2,714,525 5,605,634 495,379 3,250,580 3,745,959 1,859,675 33%
Interfund Transfers Out 17,299,215 17,753,661 20,374,451 20,374,451 9,100,475 - 9,100,475 11,273,977 55%
Total Services & Charges 28,469,203 32,121,433 34,356,331 37,906,020 12,087,965 4,006,527 16,094,492 21,811,530 58%
Capital - - - - - - - - -
Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 14,216,001 4,355,524 18,571,525 29,144,585 61%
Net Surplus / (Deficit) 1,748,121 138,943 (4,407,362) (8,347,889) (4,666,376) (9,021,900)
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 10,943,513
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
March 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 691,413 475,488 300,000 300,000 429,719 429,719 (129,719) -43%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 150,885 244,500 60,000 60,000 17,694 17,694 42,306 71%
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 7,911,000 - 0%
Total Revenue 4,062,227 5,719,988 8,271,000 8,271,000 8,358,412 8,358,412 (87,413) -1%
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 1,959,470 4,123,300 6,082,769 7,996,251 57%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,079,020 1,959,470 4,123,300 6,082,769 7,996,251 57%
Net Surplus / (Deficit) 1,771,056 298,217 610,000 (5,808,020) 6,398,942 2,275,643
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 15,873,322
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
March 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 5,816 5,816 114,184 95%
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 5,816 5,816 114,184 95%
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 28,404 - 28,404 91,596 76%
Total Services & Charges 88,247 127,330 120,000 120,000 28,404 - 28,404 91,596 76%
Capital - - - - - - - - -
Total Expenditures 88,247 127,330 120,000 120,000 28,404 - 28,404 91,596 76%
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
March 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 1,135 1,135 43,865 97%
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 1,135 1,135 7,831,880 100%
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 1,650 - 1,650 1,706,808 100%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 9,151,851 7,776,294 7,785,015 7,785,015 1,650 - 1,650 7,783,365 100%
Capital - - - - - - - - -
Total Expenditures 9,151,851 7,776,294 7,785,015 7,785,015 1,650 - 1,650 7,783,365 100%
Net Surplus / (Deficit) 109,202 119,431 48,000 48,000 (515) (515)
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 1,089,094
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
March 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 15,443 15,443 29,557 66%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 65,897 87,669 45,000 45,000 15,443 15,443 29,557 66%
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 15,443 15,443
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 4,307,358
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
March 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 25,000 494 494 24,506 98%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 1,430 25,000 25,000 494 494 24,506 98%
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 2,171 - 2,171 22,829 91%
Total Services & Charges - - 25,000 25,000 2,171 - 2,171 22,829 91%
Capital - - - - - - - - -
Total Expenditures - - 25,000 25,000 2,171 - 2,171 22,829 91%
Net Surplus / (Deficit)- 1,430 - - (1,677) (1,677)
Beginning Cash Balance - - 412,188
Cash Adjustments - 410,758 -
Ending Cash Balance - 412,188 412,188 480,573
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
March 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 447,240 447,563 451,610 451,610 111,395 111,395 340,215 75%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 14,198 13,753 4,949 4,949 734 734 4,215 85%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - 103 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 461,438 461,420 456,559 456,559 112,129 112,129 344,430 75%
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 10,597 - 10,597 31,788 75%
Insurance - - - - - - - - -
Debt Service
Principal 48,404 - - - - - - - -
Interest & Fees 576 - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 546 - 546 5,954 92%
Interfund Transfers Out 550,000 550,000 300,000 300,000 75,000 - 75,000 225,000 75%
Total Services & Charges 645,740 593,662 348,885 348,885 86,143 - 86,143 262,742 75%
Capital - - - - - - - - -
Total Expenditures 693,453 659,719 433,460 433,460 86,143 - 86,143 347,317 80%
Net Surplus / (Deficit) (232,015) (198,299) 23,099 23,099 25,987 25,987
Beginning Cash Balance 822,096 594,755 397,249
Cash Adjustments 4,674 793 -
Ending Cash Balance 594,755 397,249 420,348 425,125
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
March 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 1,041,360 261,178 261,178 780,182 75%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings - 836 - - 342 342 (342) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 517,927 1,041,360 1,041,360 261,520 261,520 779,840 75%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - 54,500 - 5,500 4,000 1,500 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 4,000 1,500 5,500 - 0%
Capital - 275,886 825,000 866,230 19,426 51,794 71,221 795,009 92%
Total Expenditures - 330,386 825,000 871,730 23,426 53,294 76,721 795,009 91%
Net Surplus / (Deficit) - 187,541 216,360 169,630 238,094 184,799
Beginning Cash Balance - - 124,114
Cash Adjustments - (63,427) -
Ending Cash Balance - 124,114 293,744 361,311
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
March 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 22,776 22,776 88,324 79%
Interest Earnings 5,889 14,604 - - 646 646 (646) -
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 23,422 23,422 88,078 79%
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 12,350 8,650 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 16,635 48,552 65,187 58,193 47%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 28,985 57,202 86,187 62,493 42%
Capital - 24,580 - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 34,442 59,459 93,902 62,493 40%
Net Surplus / (Deficit)162,757 369,019 - (44,895) (11,020) (70,480)
Beginning Cash Balance 379,148 544,556 920,989
Cash Adjustments 2,650 7,415 -
Ending Cash Balance 544,556 920,989 876,094 913,717
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
March 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 4,950 4,950 95,050 95%
Interest Earnings 137 279 200 200 23 23 177 89%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - 245,626 245,626 61,405 61,405 184,221 75%
Total Revenue 447 7,654 345,826 345,826 66,378 66,378 279,448 81%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 22,861 - 22,861 160,817 88%
Fringe Benefits - - 82,188 82,188 11,882 - 11,882 70,306 86%
Total Personnel - - 265,866 265,866 34,743 - 34,743 231,123 87%
Supplies - - 7,160 7,160 - - - 7,160 100%
Services & Charges
Professional Services - - 54,000 54,000 1,505 1,000 2,505 51,495 95%
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 1,748 1,752 3,500 6,500 65%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 5 - 72,800 72,800 3,254 2,752 6,005 66,795 92%
Capital - - - - - - - - -
Total Expenditures 5 - 345,826 345,826 37,997 2,752 40,748 305,078 88%
Net Surplus / (Deficit) 442 7,654 - - 28,381 25,630
Beginning Cash Balance 9,685 10,130 17,781
Cash Adjustments 3 (3) -
Ending Cash Balance 10,130 17,781 17,781 46,235
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
March 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 8,990 8,990 22,210 71%
Charges for Services - - 53,250 53,250 12,433 12,433 40,818 77%
Fines, Forfeitures, and Fees - - 304,000 304,000 55,411 55,411 248,589 82%
Interest Earnings - - - - 95 95 (95) -
Other Income - - 2,725 2,725 1,351 1,351 1,374 50%
Interfund Allocation Reimb - - 76,927 76,927 19,228 19,228 57,699 75%
Interfund Transfers In - - 3,619,593 3,619,593 904,887 904,887 2,714,706 75%
Total Revenue - - 4,087,695 4,087,695 1,002,395 1,002,395 3,085,301 75%
Expenditures by Division
Neighborhood Code Enforcement - - 2,565,948 2,565,948 474,416 22,374 496,790 2,069,158 81%
Animal Resource Center - - 977,589 977,589 241,125 46,760 287,885 689,704 71%
NEAT Crew - - 544,158 544,158 85,983 12,855 98,838 445,320 82%
Total Expenditures - - 4,087,695 4,087,695 801,524 81,990 883,514 3,204,182 78%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,489,523 315,976 - 315,976 1,173,547 79%
Fringe Benefits - - 630,253 630,253 139,202 - 139,202 491,052 78%
Total Personnel - - 2,119,776 2,119,776 455,177 - 455,177 1,664,599 79%
Supplies - - 163,700 163,700 28,892 23,687 52,579 111,121 68%
Services & Charges
Professional Services - - 108,500 108,500 13,328 18,065 31,393 77,107 71%
Printing & Advertising - - 24,305 24,305 4,062 3,438 7,500 16,805 69%
Utilities - - 30,223 30,223 7,160 5,202 12,363 17,860 59%
Education & Training - - 15,000 15,000 840 - 840 14,160 94%
Travel - - 2,400 2,400 3,822 - 3,822 (1,422) -59%
Repairs & Maintenance - - 410,650 413,650 33,851 - 33,851 379,799 92%
Interfund Allocations - - 814,847 814,847 203,702 - 203,702 611,145 75%
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 - - 286,210 283,210 24,748 31,598 56,346 226,864 80%
Total Services & Charges - - 1,804,219 1,804,219 317,454 58,303 375,757 1,428,461 79%
Capital - - - - - - - - -
Total Expenditures - - 4,087,695 4,087,695 801,524 81,990 883,514 3,204,181 78%
Net Surplus / (Deficit) - - - - 200,872 118,882
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - - -
Cash Reserves Target - - -
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
No reserve requirement
125
City of South Bend, Indiana
Monthly Financial Report
March 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 8,990 8,990 22,210 71%
Charges for Services 56,229 57,616 53,250 53,250 12,433 12,433 40,818 77%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,100 85,266 85,266 429,834 83%
Interest Earnings 6,027 14,883 200 200 764 764 (564) -282%
Other Income 58,590 12,659 3,125 3,125 1,351 1,351 1,774 57%
Interfund Allocation Reimb - 73,304 76,927 76,927 19,228 19,228 57,699 75%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 966,292 966,292 2,898,927 75%
Total Revenue 2,354,210 3,953,157 4,545,021 4,545,021 1,094,324 1,094,324 3,450,698 76%
Expenditures by Fund
Consolidated Bldg Fund (#600)2,680,038 3,001,390 - 270,543 17,085 251,167 268,252 2,291 1%
Rental Units Regulation (#221)5 - 345,826 345,826 37,997 2,752 40,748 305,078 88%
Unsafe Building Fund (#219)684,941 592,547 111,500 156,395 34,442 59,459 93,902 62,493 40%
Code Enforcement Fund (#230)- - 4,087,695 4,087,695 801,524 81,990 883,514 3,204,181 78%
Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 891,047 395,368 1,286,415 3,574,043 74%
Expenditures by Division
Neighborhood Code Enforcement 1,847,450 2,023,973 2,565,948 2,796,409 477,235 247,740 724,976 2,071,433 74%
Animal Resource Center 908,180 933,341 977,589 1,015,495 253,215 72,561 325,776 689,719 68%
Rental Unit Inspection 59,234 144,603 345,826 348,002 40,172 2,752 42,924 305,078 88%
NEAT Crew 448,386 435,893 544,158 580,053 108,075 26,650 134,725 445,328 77%
Unsafe Building 101,735 56,127 111,500 120,500 12,350 45,665 58,015 62,485 52%
Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 891,047 395,368 1,286,415 3,574,043 74%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,673,201 338,837 - 338,837 1,334,364 80%
Fringe Benefits 595,651 538,583 712,441 712,441 151,084 - 151,084 561,357 79%
Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 489,921 - 489,921 1,895,721 79%
Supplies 117,767 108,267 170,860 211,141 48,426 42,144 90,570 120,571 57%
Services & Charges
Professional Services 172,494 177,400 178,800 189,183 28,374 27,906 56,280 132,903 70%
Printing & Advertising 8,771 11,255 28,305 28,305 4,062 3,438 7,500 20,805 74%
Utilities 31,852 34,801 30,223 30,223 7,160 5,202 12,363 17,860 59%
Education & Training 6,089 6,873 16,200 16,200 840 - 840 15,360 95%
Travel 4,869 6,444 3,600 3,600 3,822 - 3,822 (222) -6%
Repairs & Maintenance 276,892 233,178 413,050 426,253 35,628 8,425 44,053 382,200 90%
Interfund Allocations 517,905 719,048 814,847 814,847 203,702 - 203,702 611,145 75%
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 154,741 177,849 391,410 642,981 43,171 308,253 351,424 291,557 45%
Total Services & Charges 1,272,570 1,453,091 1,988,519 2,263,676 352,701 353,224 705,925 1,557,751 69%
Capital 80,000 56,567 - - - - - - -
Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 891,047 395,368 1,286,415 3,574,043 74%
Net Surplus / (Deficit)(1,010,774) 359,220 - (315,438) 203,277 (192,091)
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
126
City of South Bend, Indiana
Monthly Financial Report
March 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 4,440 120 120 4,320 97%
Charges for Services 677,908 7,407,131 8,304,859 8,304,933 1,774,529 1,774,529 6,530,404 79%
Interest Earnings 10,656 16,454 12,000 12,000 (829) (829) 12,829 107%
Other Income 7,135,261 5,417,866 4,944,250 4,944,350 18,681 18,681 4,925,669 100%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 30,523 30,523 91,620 75%
Interfund Transfers In - - - - - - - -
Total Revenue 8,220,343 13,455,497 13,387,692 13,387,866 1,823,024 1,823,024 11,564,842 86%
Expenditures by Division
Equipment Services 2,634,414 7,084,306 7,812,107 7,832,413 1,661,809 13,778 1,675,588 6,156,825 79%
Building Maintenance 208,440 177,588 213,243 213,243 44,784 - 44,784 168,459 79%
Central Stores/Purchasing 245,265 284,301 - 26 26 - 26 - 0%
Print Shop 142,462 160,886 10,018 13,581 5,552 515 6,067 7,514 55%
Radio Shop 279,334 230,894 275,518 276,224 46,417 3,846 50,263 225,961 82%
Facilities Management - 120,439 122,143 122,143 21,008 529 21,538 100,605 82%
Electric & Gas Utilities 4,528,950 4,950,465 4,870,250 4,994,540 89,374 1,069,151 1,158,525 3,836,015 77%
Office of Sustainability 293,130 6,002 - - - - - - -
Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 1,868,970 1,087,819 2,956,790 10,495,379 78%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 415,007 - 415,007 1,677,565 80%
Fringe Benefits 930,977 731,886 894,766 894,766 193,157 - 193,157 701,609 78%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 608,164 - 608,164 2,379,174 80%
Supplies 134,464 4,515,181 4,870,798 4,888,120 1,049,994 9,063 1,059,056 3,829,064 78%
Services & Charges
Professional Services 30,814 8,439 13,000 13,000 - - - 13,000 100%
Printing & Advertising 4,809 715 7,821 7,821 110 890 1,000 6,821 87%
Utilities 4,587,384 5,013,625 4,935,174 5,059,464 103,901 1,069,852 1,173,752 3,885,712 77%
Education & Training 8,779 4,603 20,050 20,900 6,511 4,279 10,791 10,109 48%
Travel 1,251 481 4,000 4,000 - - - 4,000 100%
Repairs & Maintenance 71,056 65,348 66,400 72,787 19,674 3,675 23,348 49,439 68%
Interfund Allocations 400,085 648,014 306,521 306,521 76,634 - 76,634 229,887 75%
Debt Service
Principal 13,606 14,248 14,818 14,818 3,441 - 3,441 11,377 77%
Interest & Fees 1,566 1,029 463 463 164 - 164 299 65%
Grants & Subsidies 5,320 2,434 - - - - - - -
Other Services & Charges 3,016 88,185 5,405 5,447 378 61 439 5,008 92%
Interfund Transfers Out 77,000 - 71,491 71,491 - - - 71,491 100%
Total Services & Charges 5,204,687 5,847,121 5,445,143 5,576,712 210,813 1,078,757 1,289,569 4,287,143 77%
Capital - - - - - - - - -
Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 1,868,970 1,087,819 2,956,790 10,495,381 78%
Net Surplus / (Deficit) (111,652) 440,615 84,413 (64,304) (45,946) (1,133,766)
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 1,387,441 1,480,818
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
March 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 - 5,501 5,501 - 5,501 - 0%
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 2,210 - - - 2,210 100%
Interest & Fees - 365 780 780 - - - 780 100%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 18,697 67,305 71,491 65,990 - - - 65,990 100%
Capital 77,871 77,795 - 148,194 86,325 61,869 148,194 - 0%
Total Expenditures 105,474 149,818 71,491 219,685 91,826 61,869 153,695 65,990 30%
Net Surplus / (Deficit)(25,740) (146,690) 2,000 (21,194) (91,838) (153,707)
Beginning Cash Balance 194,599 168,606 21,870
Cash Adjustments (253) (47) -
Ending Cash Balance 168,606 21,870 676 (69,879)
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
March 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 7,617 7,617 21,105 73%
Other Income 703,577 989,555 2,000 1,407,210 1,454,630 1,454,630 (47,420) -3%
Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 728,607 728,607 2,185,893 75%
Interfund Transfers In - - - - 49,087 49,087 (49,087) -
Total Revenue 2,827,061 5,031,730 2,945,222 4,350,432 2,239,941 2,239,941 2,110,491 49%
Expenditures by Division
Safety/Risk Management 225,183 232,240 213,267 213,267 44,434 6,539 50,974 162,293 76%
Liability Insurance 1,380,506 742,777 2,001,965 2,001,965 244,298 - 244,298 1,757,667 88%
Business Insurance 715,424 677,290 815,000 815,000 66,661 48,086 114,747 700,253 86%
Workers' Compensation 1,264,573 1,479,416 1,029,000 1,029,095 561,795 26,484 588,279 440,816 43%
Catastrophic Events 208,887 650,224 - 968,627 1,559 210,069 211,627 757,000 78%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,027,954 918,747 291,178 1,209,925 3,818,029 76%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 162,412 32,404 - 32,404 130,008 80%
Fringe Benefits 85,214 61,226 67,612 67,612 12,117 - 12,117 55,495 82%
Total Personnel 273,487 213,394 230,024 230,024 44,521 - 44,521 185,503 81%
Supplies 10,108 51,453 12,950 12,950 1,063 5,183 6,246 6,704 52%
Services & Charges
Professional Services 177,662 132,825 184,929 188,429 176,787 34,250 211,037 (22,608) -12%
Printing & Advertising - - 483 483 - - - 483 100%
Utilities - - - - - - - - -
Education & Training 13,336 29,927 20,000 20,000 285 - 285 19,715 99%
Travel 2,743 3,245 3,000 3,000 505 - 505 2,495 83%
Repairs & Maintenance 105,403 31,110 2,000 2,000 42 - 42 1,958 98%
Interfund Allocations 111,929 144,621 77,446 77,446 19,360 - 19,360 58,086 75%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Insurance 1,640,270 2,010,853 1,535,000 1,535,000 543,595 13,836 557,431 977,569 64%
Other Services & Charges 1,328,847 591,761 1,993,400 1,989,995 131,031 27,840 158,870 1,831,125 92%
Interfund Transfers Out 25,425 - - - - - - - -
Total Services & Charges 3,405,616 2,944,342 3,816,258 3,816,353 871,605 75,926 947,531 2,868,823 75%
Capital 105,364 572,758 - 968,627 1,559 210,069 211,627 757,000 78%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,027,954 918,747 291,178 1,209,925 3,818,030 76%
Net Surplus / (Deficit)(967,513) 1,249,783 (1,114,010) (677,522) 1,321,194 1,030,016
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 4,272,268 6,291,139
Cash Reserves Target 1,897,287 1,890,973 2,513,977
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
March 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 1,664,225 1,664,225 4,992,705 75%
Charges for Services - 92,585 - 73,046 111,796 111,796 (38,750) -53%
Other Income 47,427 66,798 32,690 33,565 16,756 16,756 16,809 50%
Donations 100,000 - - - - - - -
Interest Earnings 30,723 54,428 10,000 10,000 1,306 1,306 8,694 87%
Interfund Transfers In - - - - - - - -
Total Revenue 6,967,135 8,205,143 6,699,620 6,773,541 1,794,083 1,794,083 4,979,458 74%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 107,033 1,258 108,292 470,862 81%
Innovation & Technology 5,264,986 7,348,706 6,828,730 9,038,406 2,001,403 2,146,776 4,148,179 4,890,227 54%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 2,108,437 2,148,034 4,256,471 5,361,089 56%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,981,340 424,887 - 424,887 1,556,453 79%
Fringe Benefits 619,247 569,382 748,836 748,836 167,860 - 167,860 580,976 78%
Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 592,747 - 592,747 2,137,429 78%
Supplies 119,984 169,850 164,850 178,260 22,704 11,716 34,419 143,841 81%
Services & Charges
Professional Services 710,365 1,065,128 615,700 1,786,094 347,443 896,496 1,243,940 542,154 30%
Printing & Advertising 298 5,181 5,270 5,270 - - - 5,270 100%
Utilities - - - - - - - - -
Education & Training 15,237 22,957 57,900 72,137 7,133 7,900 15,033 57,104 79%
Travel 40,820 32,456 27,110 42,830 7,385 14,448 21,833 20,997 49%
Repairs & Maintenance 2,246,257 2,975,430 2,839,472 3,836,345 877,994 1,214,482 2,092,476 1,743,869 45%
Interfund Allocations 5,211 6,785 5,911 5,911 1,474 - 1,474 4,437 75%
Debt Service
Principal 213,903 391,117 522,557 522,557 157,104 - 157,104 365,453 70%
Interest & Fees 22,121 52,924 49,356 49,356 16,220 - 16,220 33,136 67%
Grants & Subsidies 25,000 - - - - - - - -
Other Services & Charges 214,652 287,902 388,624 388,624 78,233 2,993 81,226 307,398 79%
Interfund Transfers Out - 600,000 - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,709,124 1,492,986 2,136,319 3,629,305 3,079,818 46%
Capital - - - - - - - - -
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 2,108,437 2,148,034 4,256,471 5,361,088 56%
Net Surplus / (Deficit) 1,175,179 336,791 (707,306) (2,844,019) (314,354) (2,462,388)
Beginning Cash Balance 1,589,083 2,765,025 3,101,052
Cash Adjustments 764 (764) -
Ending Cash Balance 2,765,025 3,101,052 257,033 2,799,486
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
March 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 4,072,665 4,072,665 12,301,518 75%
Donations - - - - - - - -
Interest Earnings 209,508 251,340 77,097 77,097 11,440 11,440 65,657 85%
Interfund Transfers In - - - - - - - -
Total Revenue 18,718,369 13,993,009 16,451,280 16,451,280 4,084,105 4,084,105 12,367,175 75%
Expenditures by Division
Employee Benefits 15,753,366 15,604,093 17,378,405 17,386,128 3,738,268 218,970 3,957,238 13,428,890 77%
Employee Wellness Clinic 862,693 1,108,117 1,104,308 1,122,404 456,586 661,026 1,117,612 4,792 0%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 4,194,853 879,996 5,074,849 13,433,682 73%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 83,295 200,942 89,000 107,096 33,890 64,491 98,381 8,715 8%
Services & Charges
Professional Services 1,063,695 1,196,478 1,274,508 1,282,231 492,791 754,182 1,246,973 35,258 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 3,668,059 61,323 3,729,382 13,388,223 78%
Other Services & Charges 10,473 12,913 1,500 1,500 114 - 114 1,386 92%
Interfund Transfers Out 413,714 - - - - - - - -
Total Services & Charges 16,532,764 16,511,267 18,393,713 18,401,436 4,160,964 815,505 4,976,469 13,424,967 73%
Capital - - - - - - - - -
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 4,194,853 879,996 5,074,849 13,433,682 73%
Net Surplus / (Deficit)2,102,310 (2,719,201) (2,031,433) (2,057,252) (110,748) (990,744)
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 9,231,442
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
March 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 1,189 187 187 1,002 84%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - 7,357 7,357 1,575 1,575 5,782 79%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,816 4,479 8,546 8,546 1,761 1,761 6,784 79%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits 20,480 30,557 50,000 50,000 16,241 - 16,241 33,759 68%
Total Personnel 20,480 30,557 50,000 50,000 16,241 - 16,241 33,759 68%
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 16,241 - 16,241 38,759 70%
Net Surplus / (Deficit) (16,664) (28,478) (46,454) (46,454) (14,479) (14,479)
Beginning Cash Balance 225,977 209,023 180,487
Cash Adjustments (291) (58) -
Ending Cash Balance 209,023 180,487 134,033 166,742
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
March 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 79 79 335 81%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 163,651 166,529 257,488 257,488 55,789 55,789 201,699 78%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 164,118 167,334 257,902 257,902 55,868 55,868 202,034 78%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 24,504 - 24,504 229,342 90%
Fringe Benefits - - - - - - - - -
Total Personnel 112,882 186,085 253,846 253,846 24,504 - 24,504 229,342 90%
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 24,504 - 24,504 229,342 90%
Net Surplus / (Deficit) 51,237 (18,750) 4,056 4,056 31,363 31,363
Beginning Cash Balance - 51,251 32,486
Cash Adjustments 14 (14) -
Ending Cash Balance 51,251 32,486 36,542 63,982
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
March 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 11,268 11,268 121,637 92%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 183,841 246,194 132,905 132,905 11,268 11,268 121,637 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 - - - - - - - - -
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 11,268 11,268
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 10,763,143
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
March 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 4,613 793 793 3,820 83%
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 6,650 6,650 11,350 63%
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 34,897 34,897 (9,897) -40%
Pokagon Band Donation - 100,000 - - 100,000 100,000 (100,000) -
Total Revenue 111,231 743,555 451,356 451,356 183,438 183,438 267,918 59%
Expenditures by Division
Wayfinding Signage Project - 53,988 - 57,944 50,986 6,958 57,944 - 0%
Bartlett St Roundabout Design 11,524 - - - - - - - -
Bloomberg Mayors Challenge - 127,296 286,028 550,198 80,590 196,722 277,312 272,886 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 - 112,275 15,575 17,758 33,333 78,942 70%
Animal Resource Center 34,604 38,658 35,000 35,000 1,236 331 1,567 33,433 96%
Total Expenditures 46,800 241,853 356,678 791,067 148,387 221,768 370,156 420,911 53%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 322 - 5,000 5,000 - - - 5,000 100%
Services & Charges
Professional Services 42,669 218,362 308,328 630,442 132,812 204,010 336,823 293,620 47%
Printing & Advertising - 3,479 21,650 21,650 - - - 21,650 100%
Repairs & Maintenance 1,014 4,181 10,000 122,275 15,575 17,758 33,333 88,942 73%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 2,795 15,831 11,700 11,700 - - - 11,700 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 46,478 241,853 351,678 786,067 148,387 221,768 370,156 415,912 53%
Capital - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 148,387 221,768 370,156 420,912 53%
Net Surplus / (Deficit) 64,431 501,702 94,678 (339,711) 35,051 (186,718)
Beginning Cash Balance 100,898 165,219 666,875
Cash Adjustments (110) (46) -
Ending Cash Balance 165,219 666,875 327,164 704,663
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
March 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 4,579 636 636 3,943 86%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 12,871 14,210 4,579 4,579 636 636 3,943 86%
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) 636 (199,364)
Beginning Cash Balance 847,926 627,325 604,051
Cash Adjustments (1,134) (173) -
Ending Cash Balance 627,325 604,051 408,630 607,144
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
March 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 5,978 385 385 5,593 94%
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 1,385 1,385 149,843 99%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 135,130 28,770 - 28,770 106,360 79%
Fringe Benefits 25,756 35,042 49,418 49,418 9,170 - 9,170 40,248 81%
Total Personnel 78,642 154,296 184,548 184,548 37,940 - 37,940 146,608 79%
Supplies 1,772 1,330 2,000 2,000 848 949 1,797 203 10%
Services & Charges
Professional Services 37,812 21,691 27,800 32,467 9,667 15,000 24,667 7,800 24%
Printing & Advertising 15,369 - 4,000 22,000 - 18,000 18,000 4,000 18%
Utilities - - - - - - - - -
Education & Training 15 3,709 3,500 8,500 635 4,464 5,099 3,401 40%
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 5,825 775 - 775 5,050 87%
Interfund Transfers Out - 76,493 - - - - - - -
Total Services & Charges 68,899 111,703 55,900 84,092 11,076 37,464 48,541 35,551 42%
Capital - - - - - - - - -
Total Expenditures 149,313 267,329 242,448 270,640 49,864 38,413 88,277 182,362 67%
Net Surplus / (Deficit) (42,567) (9,582) (91,220) (119,412) (48,479) (86,892)
Beginning Cash Balance 572,740 529,536 519,829
Cash Adjustments (637) (125) -
Ending Cash Balance 529,536 519,829 400,417 475,132
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
March 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 3,110,194 3,110,194 9,330,580 75%
Intergov./ Grants - 12,500 - - 12,500 12,500 (12,500) -
Charges for Services 6,000 8,500 - - - - - -
Interest Earnings 182,755 296,751 100,000 100,000 13,077 13,077 86,923 87%
Donations - 5,000 - - - - - -
Other Income 651,457 75,272 40,000 40,000 32,506 32,506 7,494 19%
Transfers In 324,159 927,077 - - - - - -
Total Revenue 13,504,106 14,204,947 12,580,774 12,580,774 3,168,277 3,168,277 9,412,497 75%
Expenditures by Division
Goodwill Strategic Outreach 130,000 130,000 - - - - - - -
Election Costs - 187,026 - - - - - - -
Debt Service & Other 152,312 285,828 1,563,741 1,755,101 444,650 167,649 612,299 1,142,802 65%
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 69,910 - 69,910 209,714 75%
Light Up South Bend 88,404 247,862 260,000 331,828 9,293 62,535 71,828 260,000 78%
Street Paving & Patching - 1,937,750 2,387,750 2,387,750 596,939 - 596,939 1,790,811 75%
Local Roads & Streets 12,755 - - - - - - - -
Utilities & Services 2,682,053 2,516,844 2,577,816 2,726,123 915,908 101,175 1,017,082 1,709,041 63%
Curb & Sidewalk Program 1,500,000 1,500,000 1,500,000 1,500,000 375,000 - 375,000 1,125,000 75%
Information Technology 2,874 1,375,412 33,414 1,710,664 822,733 861,808 1,684,540 26,124 2%
Police Department 2,805,226 1,618,739 1,684,757 1,684,757 391,268 - 391,268 1,293,489 77%
Fire Department 166,390 926,579 - - - - - - -
Community Investment 949,592 1,106,661 170,000 1,471,085 150,489 1,139,293 1,289,781 181,304 12%
Parks Administration 1,287,600 400,000 800,000 800,000 199,997 - 199,997 600,003 75%
DTSB-Corridor Ambassadors 189,133 351,050 1,008,672 1,008,672 259,879 728,932 988,810 19,862 2%
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 16,238,244 4,301,064 3,329,030 7,630,095 8,608,150 53%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 683,344 207,469 200,000 256,243 - 56,243 56,243 200,000 78%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,085,695 853,565 1,053,249 1,906,814 178,881 9%
Printing & Advertising - - - 500 500 - 500 - 0%
Utilities 1,614,522 1,729,535 1,554,725 1,554,725 413,763 - 413,763 1,140,962 73%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 1,483,180 725,734 762,271 910,578 475,571 99,690 575,261 335,317 37%
Interfund Allocations 6,873 8,631 8,633 8,633 2,162 - 2,162 6,471 75%
Debt Service
Principal 1,585,484 1,557,180 1,620,219 1,620,219 383,273 - 383,273 1,236,946 76%
Interest & Fees 60,957 90,721 97,952 97,952 15,285 - 15,285 82,667 84%
Grants & Subsidies 1,143,117 1,166,244 335,991 1,126,436 144,248 779,022 923,270 203,166 18%
Other Services & Charges 572,460 1,161,336 1,509,492 1,794,636 334,453 1,007,561 1,342,013 452,623 25%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 1,590,375 - 1,590,375 4,771,116 75%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,560,865 4,213,194 2,939,521 7,152,715 8,408,149 54%
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 16,238,244 4,301,064 3,329,030 7,630,095 8,608,149 53%
Net Surplus / (Deficit) 3,194,903 895,962 - (3,657,470) (1,132,787) (4,461,818)
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 9,037,382 11,611,029
Cash Reserves Target 5,154,601 6,654,492 8,119,122
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
March 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 (156) (156) 486 147%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 483,526 504,299 425,543 425,543 (156) (156) 425,699 100%
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 549,419 498,598 550,179 550,179 107,749 - 107,749 442,430 80%
Interest & Fees 25,983 40,678 37,638 37,638 1,790 - 1,790 35,848 95%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 575,402 539,276 587,817 587,817 109,539 - 109,539 478,278 81%
Capital - 271,112 - 14,388 5,705 8,684 14,389 (1) 0%
Total Expenditures 575,402 810,388 587,817 602,205 115,244 8,684 123,927 478,277 79%
Net Surplus / (Deficit) (91,876) (306,089) (162,274) (176,662) (115,399) (124,083)
Beginning Cash Balance 622,016 529,328 223,093
Cash Adjustments (813) (146) -
Ending Cash Balance 529,328 223,093 46,431 108,602
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
March 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 8,500 476 476 8,024 94%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 25,000 25,000 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 266,942 267,673 249,433 249,433 476 476 248,957 100%
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 - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 249,500 - 250,000 250,000 62,503 - 62,503 187,497 75%
Total Services & Charges 249,500 - 250,000 250,000 62,503 - 62,503 187,497 75%
Capital - 28,000 180,000 180,000 - - - 180,000 100%
Total Expenditures 249,500 28,000 430,000 430,000 62,503 - 62,503 367,497 85%
Net Surplus / (Deficit) 17,442 239,673 (180,567) (180,567) (62,027) (62,027)
Beginning Cash Balance 430,948 447,850 687,399
Cash Adjustments (541) (124) -
Ending Cash Balance 447,850 687,399 506,832 628,169
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
March 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 2,966,472 2,966,472 9,132,418 75%
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 20,332 20,332 233,990 92%
Other Income 598,182 10,625 - - 1,188 1,188 (1,188) -
Transfers In - 178,534 - - - - - -
Total Revenue 13,099,020 13,561,870 12,857,872 12,857,872 3,342,652 3,342,652 9,515,220 74%
Expenditures by Division
Debt Service & Other 999,446 388,426 191,233 706,233 34,056 - 34,056 672,177 95%
Street Department Paving 1,937,750 445,439 - 54,561 35,749 18,812 54,561 - 0%
PSAP 2,395,284 2,818,011 2,799,865 2,799,865 922,187 - 922,187 1,877,678 67%
Dept of Community Investment 2,860,829 3,856,494 5,300,149 8,228,415 1,202,945 2,802,142 4,005,087 4,223,328 51%
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 95,363 - 95,363 283,143 75%
Code Enforcement 1,258,252 2,364,559 2,973,805 2,973,805 743,443 - 743,443 2,230,362 75%
Animal Resource Center 820,662 845,841 891,414 891,414 222,849 - 222,849 668,565 75%
Total Expenditures 10,719,482 11,343,420 12,857,872 16,355,699 3,425,442 2,820,955 6,246,397 10,109,303 62%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 979,705 54,082 1,033,787 2,695,612 72%
Printing & Advertising 606 350 45,000 45,000 132 - 132 44,868 100%
Utilities 1,281 3,274 - 45,781 17,544 11,648 29,192 16,589 36%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 133,329 626,634 175,250 234,109 79,481 19,325 98,806 135,303 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 5,042,468 526,798 2,618,716 3,145,514 1,896,954 38%
Other Services & Charges 467,351 221 90,000 90,000 - 30,000 30,000 60,000 67%
Interfund Transfers Out 6,572,551 5,826,504 6,608,107 6,608,107 1,652,932 - 1,652,932 4,955,175 75%
Total Services & Charges 10,669,652 10,915,652 12,707,872 16,118,514 3,425,442 2,733,770 6,159,212 9,959,301 62%
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 16,355,699 3,425,442 2,820,955 6,246,397 10,109,301 62%
Net Surplus / (Deficit) 2,379,538 2,218,449 - (3,497,827) (82,790) (2,903,744)
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 13,850,709 17,336,998
Cash Reserves Target 5,359,741 5,671,710 8,177,850
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
March 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 - - 640 640 (640) -
Other Income - - - - - - - -
Interfund Transfers In 101,776 - - - - - - -
Total Revenue 6,771,560 1,489,760 4,329,076 4,329,076 640 640 4,328,436 100%
Expenditures by Division
Consolidated Historical 437,486 101,364 - - 367,452 - 367,452 (367,452) -
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 57,680 - 57,680 975 2%
Wastewater - - - 101,400 101,400 - 101,400 - 0%
Water Works 603,954 - - - - - - - -
Innovation & Technology 25,054 - - - - - - - -
Police Department 2,221,105 953,165 1,495,000 1,540,000 45,284 - 45,284 1,494,716 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 4,590,138 667,730 - 667,730 3,922,408 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 - - - - - - - - -
Debt Service
Principal - 91,941 - - 355,128 - 355,128 (355,128) -
Interest & Fees 500 9,172 - - 12,324 - 12,324 (12,324) -
Grants & Subsidies - - - - - - - - -
Insurance - - - - - - - - -
Other Services & Charges 217,125 250 - - - - - - -
Interfund Transfers Out 219,861 - - - - - - - -
Total Services & Charges 437,486 101,364 - - 367,452 - 367,452 (367,452) -
Capital 6,990,658 3,313,965 4,329,076 4,590,138 300,278 - 300,278 4,289,860 93%
Total Expenditures 7,428,144 3,415,328 4,329,076 4,590,138 667,730 - 667,730 3,922,408 85%
Net Surplus / (Deficit) (656,584) (1,925,568) - (261,062) (667,091) (667,091)
Beginning Cash Balance 3,598,717 2,942,040 1,016,472
Cash Adjustments (93) (1) -
Ending Cash Balance 2,942,040 1,016,472 755,410 349,398
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
March 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 2,051 2,051 2,449 54%
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 1,239,051 1,239,051 1,635,949 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 1,790,000 725,000 - 725,000 1,065,000 59%
Interest & Fees 1,192,219 1,136,669 1,075,613 1,075,613 510,778 - 510,778 564,835 53%
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 1,235,778 - 1,235,778 1,629,835 57%
Capital - - - - - - - - -
Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 1,235,778 - 1,235,778 1,629,835 57%
Net Surplus / (Deficit) (311,740) 12,092 9,387 9,387 3,273 3,273
Beginning Cash Balance 522,232 210,492 222,584
Cash Adjustments - - -
Ending Cash Balance 210,492 222,584 231,971 225,858
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
March 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 3,072 3,072 928 23%
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 1,322,322 1,322,322 1,318,264 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 1,235,000 - 1,235,000 1,015,000 45%
Interest & Fees 536,875 457,744 380,085 380,085 198,563 - 198,563 181,523 48%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 2,636,875 2,632,744 2,630,085 2,630,085 1,433,563 - 1,433,563 1,196,523 45%
Capital - - - - - - - - -
Total Expenditures 2,636,875 2,632,744 2,630,085 2,630,085 1,433,563 - 1,433,563 1,196,523 45%
Net Surplus / (Deficit)19,439 23,999 10,501 10,501 (111,241) (111,241)
Beginning Cash Balance 771,586 791,026 1,734,901
Cash Adjustments - 919,876 -
Ending Cash Balance 791,026 1,734,901 1,745,402 703,784
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
March 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 15,775 15,775 564,225 97%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 4,671,057 129,336 - - 149,135 149,135 (149,135) -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 45,896 64,022 60,000 60,000 14,225 14,225 45,775 76%
Total Revenue 24,291,092 19,809,724 17,448,377 17,448,377 179,135 179,135 17,269,242 99%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,295,543 476,920 625,188 1,102,108 1,193,435 52%
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 1,579,356 - 1,579,356 2,171,214 58%
Interest & Fees 1,026,282 1,198,375 1,028,220 1,028,220 516,387 - 516,387 511,833 50%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 2,163,396 1,325,523 - 1,114,574 344,048 525,905 869,953 244,621 22%
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 12,453,201 4,850,822 1,151,093 6,001,914 6,451,287 52%
Capital 14,557,517 8,735,222 8,133,454 21,052,775 2,841,716 4,076,678 6,918,394 14,134,381 67%
Total Expenditures 26,112,929 20,663,402 18,000,000 33,505,976 7,692,538 5,227,771 12,920,309 20,585,668 61%
Net Surplus / (Deficit)(1,821,837) (853,678) (551,623) (16,057,599) (7,513,403) (12,741,173)
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 14,822,378 23,788,218
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
March 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 1,069 1,069 38,931 97%
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 1,369 1,369 328,613 100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 148 - - 479 - - - 479 100%
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 148 - - 479 - - - 479 100%
Capital 845,540 1,089,137 400,000 995,186 10,956 384,732 395,688 599,498 60%
Total Expenditures 845,688 1,089,137 400,000 995,665 10,956 384,732 395,688 599,977 60%
Net Surplus / (Deficit)(475,456) (771,566) (70,018) (665,683) (9,587) (394,319)
Beginning Cash Balance 2,279,940 1,801,466 1,029,402
Cash Adjustments (3,018) (498) -
Ending Cash Balance 1,801,466 1,029,402 363,719 1,024,005
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
March 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 6,387 6,387 233,613 97%
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 6,387 6,387 2,819,949 100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 340,567 29,225 - 109,519 19,405 28,995 48,400 61,119 56%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - 25,256 - 744 - - - 744 100%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 7,417 790 - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 347,984 55,271 - 110,263 19,405 28,995 48,400 61,863 56%
Capital 631,070 5,686,682 2,800,000 8,672,831 908,530 3,855,382 4,763,912 3,908,919 45%
Total Expenditures 979,054 5,741,954 2,800,000 8,783,094 927,935 3,884,377 4,812,312 3,970,782 45%
Net Surplus / (Deficit)2,314,497 (2,795,491) 26,336 (5,956,758) (921,548) (4,805,924)
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 2,239,391 7,668,146
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
March 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 1,858,569 102,701 102,701 1,755,868 94%
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 8,831 8,831 191,169 96%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 3,020 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 2,317,267 1,965,790 2,058,569 2,058,569 111,532 111,532 1,947,037 95%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 242,352 190,544 - 770,518 67,733 63,847 131,580 638,938 83%
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 - 770,518 67,733 63,847 131,580 638,938 83%
Capital 459,009 1,642,471 2,000,000 6,253,038 9,004 94,367 103,371 6,149,667 98%
Total Expenditures 701,361 1,833,015 2,000,000 7,023,556 76,737 158,214 234,951 6,788,605 97%
Net Surplus / (Deficit) 1,615,906 132,776 58,569 (4,964,987) 34,795 (123,419)
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 4,620,278 9,659,066
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
March 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 - - 167 167 (167) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,477 4,666 - - 167 167 (167) -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - 21,575 - 186,425 45,083 42,143 87,225 99,200 53%
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 - 186,425 45,083 42,143 87,225 99,200 53%
Capital - - - - - - - - -
Total Expenditures - 21,575 - 186,425 45,083 42,143 87,225 99,200 53%
Net Surplus / (Deficit) 3,477 (16,909) - (186,425) (44,916) (87,058)
Beginning Cash Balance 201,109 204,331 187,366
Cash Adjustments (254) (56) -
Ending Cash Balance 204,331 187,366 941 143,213
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
March 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 (2,398) (2,398) 42,398 106%
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 (2,398) (2,398) 5,812,595 100%
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 376,417 392,522 409,383 409,383 202,535 - 202,535 206,848 51%
Interest & Fees 116,911 102,306 85,445 85,445 44,129 - 44,129 41,316 48%
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 2,131,789 - 2,131,789 2,253,211 51%
Capital - - - - - - - - -
Total Expenditures 5,189,326 4,263,831 4,385,000 4,385,000 2,131,789 - 2,131,789 2,253,211 51%
Net Surplus / (Deficit) (498,049) 709,009 1,425,197 1,425,197 (2,134,187) (2,134,187)
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 1,579,065
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
March 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 1,090 1,090 18,910 95%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,472 24,249 20,000 20,000 1,090 1,090 18,910 95%
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 5,324 - 5,324 14,676 73%
Total Services & Charges 17,155 23,962 20,000 20,000 5,324 - 5,324 14,676 73%
Capital - - - - - - - - -
Total Expenditures 17,155 23,962 20,000 20,000 5,324 - 5,324 14,676 73%
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
March 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 1,090 1,090 18,910 95%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,472 24,249 20,000 20,000 1,090 1,090 18,910 95%
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 5,324 - 5,324 14,676 73%
Total Services & Charges 17,155 23,962 20,000 20,000 5,324 - 5,324 14,676 73%
Capital - - - - - - - - -
Total Expenditures 17,155 23,962 20,000 20,000 5,324 - 5,324 14,676 73%
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
March 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 1,070 1,070 11,548 92%
Debt Proceeds 993,495 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 993,220 23,374 12,618 12,618 1,070 1,070 11,548 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 - - - - - - - - -
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 1,070 1,070
Beginning Cash Balance - 993,495 1,016,594
Cash Adjustments 275 (275) -
Ending Cash Balance 993,495 1,016,594 1,029,212 1,021,801
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
March 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 2,194 2,194 6,581 75%
Intergov./ Shared Revenues - - - - - - - -
Intergov./ Grants - - - - - - - -
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 2,799 18,819 15,000 15,000 1,471 1,471 13,529 90%
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 37,500 37,500 112,500 75%
Total Revenue 638,227 1,280,026 1,173,775 1,173,775 41,165 41,165 1,132,610 96%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 29,994 5,211 4,500 4,500 1,520 - 1,520 2,980 66%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - 416,989 1,025,000 1,414,636 159,823 520,803 680,626 734,010 52%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 161,343 520,803 682,146 736,990 52%
Capital - - - - - - - - -
Total Expenditures 29,994 422,200 1,029,500 1,419,136 161,343 520,803 682,146 736,990 52%
Net Surplus / (Deficit)608,233 857,826 144,275 (245,361) (120,178) (640,982)
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 1,359,269
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
March 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 - - 11 11 (11) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 10,966 11,102 - - 11 11 (11) -
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) 11 (740)
Beginning Cash Balance 614,013 624,204 10,939
Cash Adjustments (774) (172) -
Ending Cash Balance 624,204 10,939 10,187 10,995
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
March 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 - - 4,188 4,188 (4,188) -
Debt Proceeds 11,007,782 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 11,004,900 186,070 - - 4,188 4,188 (4,188) -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 355,337 640,860 - 358,641 21,421 50,068 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 21,421 50,068 71,489 287,152 80%
Capital 223,104 5,895,577 - 3,733,723 498,189 929,268 1,427,457 2,306,266 62%
Total Expenditures 578,442 6,536,438 - 4,092,364 519,610 979,336 1,498,946 2,593,418 63%
Net Surplus / (Deficit)10,426,458 (6,350,368) - (4,092,364) (515,422) (1,494,758)
Beginning Cash Balance - 10,429,340 4,076,090
Cash Adjustments 2,882 (2,882) -
Ending Cash Balance 10,429,340 4,076,090 (16,274) 3,580,547
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
March 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 8,000 424 424 7,576 95%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 6,915 9,261 8,000 8,000 424 424 7,576 95%
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) 424 424
Beginning Cash Balance 387,224 393,651 402,803
Cash Adjustments (488) (109) -
Ending Cash Balance 393,651 402,803 360,803 404,866
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