HomeMy WebLinkAbout2020-04 - 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 - 144 Administrative Funds
145 - 158 Redevelopment Commission Controlled Funds
Distribution
Mayor
Chief of Staff
Deputy Chief of Staff
Common Council
Department Heads
Fiscal Officers
April 30, 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 137 264 COVID-19 Response
72 220 Law Enforcement Continuing Education 138 404 County Option Income Tax
73 249 Public Safety LOIT 139 406 Cumulative Capital Development
74 278 Take Home Vehicle Police 140 407 Cumulative Capital Improvement
75 280 Police Block Grants 141 408 Economic Development Income Tax
76 287 Emergency Medical Services Capital 142 750 Equipment/Vehicle Leasing
77 288 Emergency Medical Services Operating 143 752 South Bend Redevelopment Authority
78 289 HAZMAT 144 755 South Bend Building Corp
79 291 Indiana River Rescue
80 292 Police Grants Redevelopment Commission Controlled Funds
81 294 Regional Police Academy 145 324 TIF - River West Development Area (Airport)
82 295 COPS MORE Grant 146 422 TIF - West Washington
83 299 Police Federal Drug Enforcement 147 429 TIF - River East Development Area (NE Dev)
84 350 2018 Fire Station #9 Bond Debt Service 148 430 TIF - Southside Development #1
85 451 2018 Fire Station #9 Capital 149 435 TIF - Douglas Road
86 701 Firefighters Pension 150 436 TIF - River East Residential (NE Res)
87 702 Police Pension 151 315 Redevelopment Bond - Airport Taxable
88 705 Police K-9 Unit 152 328 Redevelopment Bond - Palais Royale
153 351 2018 TIF Park Bond Debt Service Reserve
Dept of Community Investment Funds 154 352 South Shore Double Tracking
89 209 Studebaker-Oliver Revitalizing Grants 155 433 Redevelopment General
90 210 Economic Development State Grants 156 439 Certified Technology Park
91 211 Department of Community Investment (DCI)157 452 2018 TIF Park Bond Capital
92 212 Dept of Community Investment Grants 158 454 Airport Urban Enterprise Zone
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
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
264 COVID-19 Response - - - - -
265 Local Road & Bridge Grant 448,377 2,002,656 2,974,341 (971,685) (523,308)
266 MVH Restricted Fund 648,877 3,041,394 3,955,650 (914,256) (265,379)
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 - -
672 Century Center Energy Conservation Debt Svc 189,082 412,296 411,096 1,200 190,282
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 7,222,040 10,921,825 10,907,793 14,032 7,236,072
City of South Bend
Based on 2020 Amended Budget as of April 30, 2020
Projected Cash Balance
3
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 April 30, 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 1,808,851 2,005,428 (196,577) 2,083,796
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)
Total Enterprise Funds 61,812,994 99,831,734 120,469,317 (20,637,583) 41,175,411
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
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 April 30, 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
Total Trust & Agency Funds 1,032,223 11,274,630 11,040,716 233,914 1,266,137
Total City Controlled Funds 222,416,212 322,932,199 382,980,435 (60,048,236) 162,367,976
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 285,782,227 352,660,053 443,482,403 (90,822,350) 194,959,877
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
5
City of South Bend
Monthly Fund Financials
Revenue Summary
April 30, 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 8,311,257 4,883,831 63,137,837 12%
Special Revenue Funds
102 Rainy Day 132,905 22,205 27,035 56,770 105,870 20%
201 Parks & Recreation 15,407,952 210,044 2,090,712 2,119,215 13,317,240 14%
202 Motor Vehicle Highway 8,397,854 1,231,122 3,158,397 2,569,587 5,239,457 38%
209 Studebaker-Oliver Revitalizing Grants 120,000 1,860 2,196 4,978 117,804 2%
210 Economic Development State Grants 75,011 155 18,463 36,975 56,548 25%
211 Department of Community Investment (DCI) 3,232,000 292,729 953,473 642,575 2,278,527 30%
212 Dept of Community Investment Grants 5,064,000 172,775 732,885 515,407 4,331,115 14%
216 Police State Seizures 32,281 493 617 2,309 31,664 2%
217 Gift, Donation, Bequest 451,356 6,304 588,719 104,711 (137,363) 130%
218 Police Curfew Violations 347 27 32 84 315 9%
219 Unsafe Building 111,500 21,540 23,490 223,330 88,010 21%
220 Law Enforcement Continuing Education 255,121 28,209 82,797 85,431 172,324 32%
221 Rental Units Regulation 345,826 21,867 86,893 55 258,933 25%
227 Loss Recovery 4,579 1,253 1,525 3,448 3,054 33%
230 Code Enforcement Fund 4,087,695 330,459 1,321,566 - 2,766,129 32%
249 Public Safety LOIT 8,776,330 736,636 2,929,294 2,149,869 5,847,036 33%
251 Local Roads & Streets 1,893,560 173,208 658,667 1,123,891 1,234,893 35%
257 LOIT Special Distribution 2,181 280 273 3,388 1,908 13%
258 Human Rights Federal Grant 151,228 1,028 2,088 18,628 149,140 1%
264 COVID-19 Response - - 88,337 - (88,337) 0%
265 Local Road & Bridge Grant 2,002,656 801 263,487 1,801 1,739,169 13%
266 MVH Restricted Fund 3,041,394 273,410 1,012,373 - 2,029,021 33%
273 Morris PAC / Palais Royale Marketing 15,566 1,152 2,280 7,830 13,286 15%
274 Morris PAC Self-Promotion 106,794 1,972 19,939 32,276 86,855 19%
280 Police Block Grants 51 8 10 22 41 20%
289 HAZMAT 10,238 57 70 9,457 10,168 1%
291 Indiana River Rescue 92,317 3,915 52,878 50,862 39,439 57%
292 Police Grants - - - - - 0%
294 Regional Police Academy 21,240 810 9,577 14,033 11,663 45%
295 COPS MORE Grant 281,211 1,036 183,371 7,675 97,840 65%
299 Police Federal Drug Enforcement 6,366 157 (357) 924 6,723 -6%
404 County Option Income Tax 12,580,774 1,061,664 4,220,125 3,979,478 8,360,649 34%
408 Economic Development Income Tax 12,857,872 1,026,012 4,519,998 3,335,807 8,337,874 35%
410 Urban Development Action Grant 30,500 101 8,187 11,433 22,313 27%
655 Project ReLeaf 456,559 37,962 149,896 115,261 306,663 33%
705 Police K-9 Unit 4 5 6 13 (2) 151%
730 City Cemetery 120 62 (47) 157 167 -39%
731 Bowman Cemetery 5,791 968 (738) 2,474 6,529 -13%
754 Industrial Revolving Fund 225,200 32,498 66,561 67,408 158,639 30%
Total Special Revenue Funds 80,276,379 5,694,785 23,275,079 17,297,563 57,001,300 29%
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%
672 Century Center Energy Conservation Debt Svc 412,296 752 272,096 684 140,200 66%
752 South Bend Redevelopment Authority 2,875,000 1,101 1,437,215 1,235,218 1,437,785 50%
755 South Bend Building Corp 2,640,586 733 1,322,621 1,325,781 1,317,965 50%
756 Smart Streets Debt Service Reserve 1,719,500 190 858,791 858,500 860,709 50%
757 2015 Parks Bond Debt Service 379,756 32,139 128,133 96,278 251,623 34%
760 Eddy Street Commons Bond Debt Service 1,396,625 406 649,597 651,040 747,028 47%
Total Debt Service Funds 10,921,825 35,321 4,841,727 4,167,703 6,080,098 44%
6
City of South Bend
Monthly Fund Financials
Revenue Summary
April 30, 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 74,544 158,115 1,810,573 4%
401 Coveleski Stadium Capital 30,162 53 68 365 30,094 0%
406 Cumulative Capital Development 425,543 289 10 2,428 425,533 0%
407 Cumulative Capital Improvement 249,433 1,380 1,426 2,313 248,007 1%
412 Major Moves Construction 501,328 4,782 252,748 274,206 248,580 50%
416 Morris Performing Arts Center Capital 283,933 177,864 195,924 33,778 88,009 69%
450 Palais Royale Historic Preservation 15,229 940 4,048 3,853 11,181 27%
451 2018 Fire Station #9 Bond Capital 3,854 827 942 16,802 2,912 24%
453 2018 Zoo Bond Capital 12,652 78 290 - 12,362 2%
471 2017 Parks Bond Capital - 18,504 22,306 68,722 (22,306) 0%
750 Equipment/Vehicle Leasing 4,329,076 87 659 6,124 4,328,417 0%
759 Eddy Street Commons Bond Capital - 3 10 13 (10) 0%
Total Capital Funds 7,736,327 279,464 552,976 566,719 7,183,351 7%
Enterprise Funds
288 Emergency Medical Services Operating - 5,874 6,212 1,642,305 (6,212) 0%
600 Consolidated Building Fund 1,808,851 112,781 361,924 1,048,347 1,446,927 20%
601 Parking Garages 1,356,448 145,569 320,959 283,363 1,035,489 24%
610 Solid Waste Operations 5,617,150 535,033 1,879,289 1,311,954 3,737,861 33%
611 Solid Waste Capital 1,231,966 295 335,512 481,492 896,454 27%
620 Water Works Operations 21,384,863 1,560,482 6,224,957 4,069,535 15,159,906 29%
622 Water Works Capital 3,987,000 343,223 1,479,859 836,573 2,507,141 37%
624 Water Works Customer Deposit 20,000 2,657 3,231 8,158 16,769 16%
625 Water Works Sinking (Debt Service)1,841,486 102,394 409,847 511,238 1,431,639 22%
626 Water Works Bond Reserve 20,000 2,922 3,672 7,696 16,328 18%
629 Water Works Reserve Operations & Maintenance 240,000 6,027 24,276 240,422 215,724 10%
640 Sewer Repair Insurance 670,302 58,924 224,644 173,551 445,658 34%
641 Sewage Works Operations 39,368,220 3,209,693 12,638,416 9,832,912 26,729,804 32%
642 Sewage Works Capital 8,271,000 57,271 8,389,507 1,362,762 (118,507) 101%
643 Sewage Works Reserve Operations & Maintenance 120,000 11,486 13,957 181,232 106,043 12%
649 Sewage Sinking (Debt Service)7,833,015 2,248 2,730 1,951,720 7,830,285 0%
653 Sewage Debt Service Reserve 45,000 4,868 18,780 15,674 26,220 42%
654 Sewage Works Customer Deposit 25,000 919 1,181 - 23,819 5%
667 Storm Sewer Fund 1,041,360 87,250 347,625 - 693,735 33%
670 Century Center 4,940,073 65,785 1,092,022 1,257,950 3,848,051 22%
671 Century Center Capital 10,000 246 1,865 3,177 8,135 19%
Total Enterprise Funds 99,831,734 6,315,946 33,780,466 25,220,059 66,051,268 34%
Internal Service Funds
222 Central Services 13,387,866 649,879 2,361,112 2,268,120 11,026,754 18%
224 Central Services Capital 198,491 - 71,479 871 127,012 36%
226 Liability Insurance 4,350,432 333,060 2,491,852 1,068,973 1,858,580 57%
278 Take Home Vehicle Police 14,152 1,860 3,236 5,026 10,916 23%
279 IT / Innovation / 311 Call Center 6,773,541 563,767 2,356,239 2,108,226 4,417,302 35%
711 Self-Funded Employee Benefits 16,451,280 1,341,428 5,420,774 3,430,307 11,030,506 33%
713 Unemployment Compensation 8,546 881 2,515 1,131 6,031 29%
714 Parental Leave Fund 257,902 18,190 73,808 37,596 184,094 29%
Total Internal Service Funds 41,442,210 2,909,065 12,781,015 8,920,251 28,661,195 31%
7
City of South Bend
Monthly Fund Financials
Revenue Summary
April 30, 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%
Total Trust & Agency Funds 11,274,630 6,025 6,781 8,230 11,267,849 0%
Total City Controlled Funds 322,932,199 17,758,612 83,549,301 61,064,355 239,382,898 26%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 17,448,377 206,228 408,364 413,695 17,040,013 2%
422 TIF - West Washington 329,982 2,115 2,869 9,589 327,113 1%
429 TIF - River East Development Area (NE Dev) 2,826,336 15,915 17,670 57,929 2,808,666 1%
430 TIF - Southside Development #1 2,058,569 19,771 125,681 49,212 1,932,888 6%
435 TIF - Douglas Road - 359 390 1,108 (390) 0%
436 TIF - River East Residential (NE Res)5,810,197 3,502 (85) 11,779 5,810,282 0%
Total Tax Increment Financing Funds 28,473,461 247,889 554,890 543,311 27,918,571 2%
Redevelopment Funds
433 Redevelopment General 1,173,775 16,204 56,443 3,341 1,117,332 5%
439 Certified Technology Park - 23 28 3,386 (28) 0%
452 2018 TIF Park Bond Capital - 8,069 9,638 56,278 (9,638) 0%
454 Airport Urban Enterprise Zone 8,000 835 1,017 2,135 6,983 13%
Total Redevelopment Funds 1,181,775 25,131 67,126 65,140 1,114,649 6%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 2,153 2,616 5,635 17,384 13%
328 SBCDA 2003 Debt Reserve 40,000 3,599 4,374 9,421 35,626 11%
351 2018 TIF Park Bond Debt Service Reserve 12,618 2,108 2,567 5,391 10,051 20%
352 South Shore Double Tracking Debt Service - 4 10 - (10) 0%
Total Debt Service Funds 72,618 7,865 9,567 20,446 63,051 13%
Total Redevelopment Commission Funds 29,727,854 280,886 631,583 628,897 (350,698) 2%
Grand Total 352,660,053 18,039,498 84,180,884 61,693,252 239,032,200 24%
8
City of South Bend
Monthly Fund Financials
Expenditure Summary
April 30, 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 21,182,276 19,638,152 1,235,680 50,484,384 31%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,025,507 1,256,287 5,436,122 5,031,467 715,454 9,873,932 38%
202 Motor Vehicle Highway 9,240,175 683,676 2,829,869 3,717,678 545,817 5,864,488 37%
209 Studebaker-Oliver Revitalizing Grants 873,464 107,835 148,993 80,585 705,640 18,832 98%
210 Economic Development State Grants 135,474 18,003 32,648 262,648 90,218 12,609 91%
211 Department of Community Investment (DCI) 3,500,678 214,865 877,553 848,480 273,327 2,349,798 33%
212 Dept of Community Investment Grants 5,332,632 149,054 658,453 693,061 2,581,244 2,092,935 61%
216 Police State Seizures 107,000 31,753 31,753 - - 75,247 30%
217 Gift, Donation, Bequest 791,067 23,387 163,812 52,704 221,768 405,486 49%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 156,395 3,583 36,246 178,375 59,459 60,689 61%
220 Law Enforcement Continuing Education 395,377 16,659 77,451 179,489 1,187 316,739 20%
221 Rental Units Regulation 345,826 14,880 52,877 - 2,752 290,198 16%
227 Loss Recovery 200,000 - - 26,508 200,000 - 100%
230 Code Enforcement Fund 4,087,695 255,821 1,045,657 - 81,990 2,960,048 28%
249 Public Safety LOIT 8,950,545 709,218 2,719,184 1,794,291 - 6,231,361 30%
251 Local Roads & Streets 5,797,965 11,347 115,577 327,288 2,701,376 2,981,012 49%
257 LOIT Special Distribution 164,087 - 39,019 321,891 125,068 - 100%
258 Human Rights Federal Grant 270,640 16,303 62,542 35,609 38,413 169,684 37%
264 COVID-19 Response - - - - - - 0%
265 Local Road & Bridge Grant 2,974,341 15,047 95,401 798 893,987 1,984,953 33%
266 MVH Restricted Fund 3,955,650 18,970 49,346 15,850 15,958 3,890,345 2%
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 12,437 11,431 8,118 74,527 22%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 22,500 2,056 3,057 2,340 - 19,443 14%
295 COPS MORE Grant 391,226 2,800 157,335 21,466 162,663 71,228 82%
299 Police Federal Drug Enforcement 51,000 - - 22,499 - 51,000 0%
404 County Option Income Tax 16,238,244 759,880 5,119,405 4,762,537 3,329,030 7,789,808 52%
408 Economic Development Income Tax 16,355,699 1,330,750 4,284,896 2,981,970 2,820,955 9,249,849 43%
410 Urban Development Action Grant 40,000 - 20,000 30,000 - 20,000 50%
655 Project ReLeaf 433,460 28,678 114,816 154,690 - 318,644 26%
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 20,856 36,437 - 128,144 14%
Total Special Revenue Funds 97,259,565 5,685,113 24,205,304 21,590,620 15,587,643 57,466,615 41%
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 - 173,866 151,416 - 167,365 51%
672 Century Center Energy Conservation Debt Svc 411,096 - 205,388 207,561 - 205,709 50%
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 - 855,884 853,784 - 857,160 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 10,907,793 - 5,318,326 5,306,706 - 5,589,468 49%
9
City of South Bend
Monthly Fund Financials
Expenditure Summary
April 30, 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 3,372,325 118,698 602,775 773,032 1,230,541 1,539,009 54%
401 Coveleski Stadium Capital 30,000 12,990 12,990 64,622 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 83,336 - - 346,664 19%
412 Major Moves Construction 1,672,285 627,146 645,517 257,844 314,669 712,099 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 1,525,061 - 26,471 70%
453 2018 Zoo Bond Capital 133,581 4,110 14,603 845,665 - 118,978 11%
471 2017 Parks Bond Capital 8,569,760 97,513 252,523 1,526,815 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 59,509 528,622 759,219 - 2,519,500 17%
Total Capital Funds 23,166,870 1,218,270 3,110,811 7,576,517 3,102,719 16,953,341 27%
Enterprise Funds
288 Emergency Medical Services Operating 1,824,059 (480) 90,564 1,970,353 14,275 1,719,220 6%
600 Consolidated Building Fund 2,005,428 120,359 508,255 1,368,631 253,534 1,243,638 38%
601 Parking Garages 1,659,555 98,423 569,087 559,762 558,408 532,060 68%
610 Solid Waste Operations 6,091,520 420,520 1,790,372 1,946,639 864,616 3,436,533 44%
611 Solid Waste Capital 1,325,349 - 434,766 333,182 94,000 796,583 40%
620 Water Works Operations 23,396,743 1,661,269 6,712,001 6,687,888 1,237,767 15,446,975 34%
622 Water Works Capital 4,870,047 164,318 250,287 38,174 426,351 4,193,409 14%
624 Water Works Customer Deposit 20,000 2,657 8,457 9,701 - 11,543 42%
625 Water Works Sinking (Debt Service)1,841,486 894 5,508 1,723,561 - 1,835,978 0%
626 Water Works Bond Reserve 20,000 - - - - 20,000 0%
629 Water Works Reserve Operations & Maintenance 40,000 6,027 19,128 17,916 - 20,872 48%
640 Sewer Repair Insurance 742,355 42,251 233,084 161,769 286,977 222,294 70%
641 Sewage Works Operations 47,716,109 2,045,303 15,953,085 12,933,393 4,355,524 27,407,500 43%
642 Sewage Works Capital 14,079,020 1,588,512 1,996,043 949,511 4,123,300 7,959,677 43%
643 Sewage Works Reserve Operations & Maintenance 120,000 11,486 36,545 35,276 - 83,455 30%
649 Sewage Sinking (Debt Service)7,785,015 - 2,400 2,400 - 7,782,615 0%
653 Sewage Debt Service Reserve - - - - - - 0%
654 Sewage Works Customer Deposit 25,000 919 2,858 - - 22,142 11%
667 Storm Sewer Fund 871,730 - 23,426 8,425 53,294 795,009 9%
670 Century Center 5,035,901 253,129 1,124,991 1,323,278 36,055 3,874,855 23%
671 Century Center Capital 1,000,000 - - - - 1,000,000 0%
Total Enterprise Funds 120,469,317 6,415,587 29,760,859 30,069,858 12,304,100 78,404,358 35%
Internal Service Funds
222 Central Services 13,452,170 583,168 2,289,568 2,887,160 1,087,819 10,074,783 25%
224 Central Services Capital 219,685 5,501 91,826 28,715 61,869 65,990 70%
226 Liability Insurance 5,027,954 175,428 1,066,178 1,238,871 291,178 3,670,599 27%
278 Take Home Vehicle Police 99,087 54,724 55,722 495 - 43,366 56%
279 IT / Innovation / 311 Call Center 9,617,560 751,141 2,479,214 2,655,503 2,148,034 4,990,311 48%
711 Self-Funded Employee Benefits 18,508,532 1,249,983 5,398,250 6,356,076 879,996 12,230,287 34%
713 Unemployment Compensation 55,000 7,432 20,184 23,232 - 34,816 37%
714 Parental Leave Fund 253,846 13,153 39,794 62,515 - 214,052 16%
Total Internal Service Funds 47,233,834 2,840,529 11,440,735 13,252,566 4,468,896 31,324,204 34%
Trust & Agency Funds
701 Fire Pension 4,799,311 365,951 1,434,937 1,491,645 - 3,364,374 30%
702 Police Pension 6,241,405 496,168 2,199,950 2,219,940 - 4,041,455 35%
Total Trust & Agency Funds 11,040,716 862,119 3,634,888 3,711,585 - 7,405,829 33%
Total City Controlled Funds 382,980,435 22,768,271 98,653,199 101,146,004 36,699,039 247,628,199 35%
10
City of South Bend
Monthly Fund Financials
Expenditure Summary
April 30, 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 8,553,573 7,098,839 5,227,771 19,724,632 41%
422 TIF - West Washington 995,665 - 33,885 68,172 384,732 577,049 42%
429 TIF - River East Development Area (NE Dev) 8,783,094 396,024 929,707 1,740,006 3,884,377 3,969,011 55%
430 TIF - Southside Development #1 7,023,556 - 89,912 939,984 158,214 6,775,430 4%
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 11,783,948 11,976,918 9,697,236 33,398,533 39%
Redevelopment Funds
433 Redevelopment General 1,419,136 90,388 693,522 - 520,803 204,810 86%
439 Certified Technology Park 752 - - - 752 - 100%
452 2018 TIF Park Bond Capital 4,092,364 266,461 723,550 2,505,408 979,336 2,389,478 42%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
Total Redevelopment Funds 5,562,252 356,848 1,417,073 2,505,408 1,500,891 2,644,288 52%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 2,153 6,850 6,707 - 13,150 34%
328 SBCDA 2003 Debt Reserve 40,000 3,599 11,452 11,213 - 28,548 29%
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 18,302 17,920 - 41,698 31%
Total Redevelopment Commission Funds 60,501,968 1,417,615 13,219,323 14,500,245 11,198,127 36,084,518 40%
Grand Total 443,482,403 24,185,885 111,872,522 115,646,249 47,897,166 283,712,717 36%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
11
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 1,036,731 - - - - - - - - 4,146,925 12,440,774 33% LIT for Economic Development988,824 988,824 988,824 988,824 - - - - - - - - 3,955,296 12,098,890 33% LIT for Public Safety730,528 730,528 730,528 730,528 - - - - - - - - 2,922,110 8,766,330 33% LIT for Redevelopment731 731 731 731 - - - - - - - - 2,925 8,775 33% Sub Total2,756,814 2,756,814 2,756,814 2,756,814 - - - - - - - - 11,027,256 33,314,769 33% Total Taxes2,756,814 2,859,515 2,756,814 2,756,814 - - - - - - - - 11,129,956 110,797,094 10%Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - - - - - - - - - 3,439,354 0% Commercial Vehicle Tax- - - - - - - - - - - - - 787,878 0% Hotel Motel Tax858,937 - - 190,750 - - - - - - - - 1,049,687 1,893,437 55%Sub Total858,937 - - 190,750 - - - - - - - - 1,049,687 6,120,669 17%State Shared Revenue Liquor Excise Tax39,287 - - - - - - - - - - - 39,287 80,000 49% Liquor Gallonage Tax61,914 - - 57,367 - - - - - - - - 119,281 221,063 54% Cigarette Tax- - - - - - - - - - - - - 306,642 0% Gasoline Tax492,927 477,174 544,164 533,667 - - - - - - - - 2,047,932 5,621,962 36% Wheel Tax136,698 99,161 161,048 204,189 - - - - - - - - 601,096 2,000,000 30% Riverboat Gaming- - - - - - - - - - - - - 599,000 0% State Pension Subsidy- - - - - - - - - - - - - 11,247,700 0% Sub Total730,825 576,335 705,212 795,223 - - - - - - - - 2,807,595 20,076,367 14% Grants Federal Grants339,419 120,348 171,959 285,146 - - - - - - - - 916,872 7,206,132 13% State Grants- 48,960 21,227 9,122 - - - - - - - - 79,309 177,238 45% Sub Total339,419 169,309 193,186 294,268 - - - - - - - - 996,182 7,383,370 13% Other Intergovenmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants- 12,500 - 648,098 - - - - - - - - 660,598 - NA Federal Seized Drug- - - - - - - - - - - - - 5,000 0% State Seized Drug- - - - - - - - - - - - - 30,000 0%Sub Total- 42,500 - 648,098 - - - - - - - - 690,598 65,000 1062%Total Intergovernmental Revenue 1,929,181 788,143 898,398 1,928,339 - - - - - - - - 5,544,062 33,645,406 16%Licenses & PermitsBusiness Business Licenses25,398 26,516 18,111 6,848 - - - - - - - - 76,872 105,700 73% Taxi Cab Licensing65 - 55 610 - - - - - - - - 730 4,440 16% Sub Total25,463 26,516 18,166 7,458 - - - - - - - - 77,602 110,140 70% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering5,090 20,062 34,060 1,425 - - - - - - - - 60,637 127,000 48% Right-of-Way Closures50 200 325 150 - - - - - - - - 725 3,000 24% Fire Dept-Building Plan Review1,455 2,991 1,341 238 - - - - - - - - 6,025 24,000 25% Building Department87,661 83,680 108,095 75,553 - - - - - - - - 354,988 1,780,650 20% SBARC - Pet Licenses2,320 3,580 3,090 810 - - - - - - - - 9,800 31,200 31%Sub Total96,576 110,513 146,911 78,176 - - - - - - - - 432,175 1,975,850 22%Total Licenses & Permits122,039 137,029 165,076 85,633 - - - - - - - - 509,777 2,085,990 24%Period Ending: April 30, 202012
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: April 30, 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 60 180 280 - - - - - - - - 620 2,000 31% IT Services73,046 38,750 - - - - - - - - - - 111,796 73,046 153%Sub Total73,246 38,910 280 280 - - - - - - - - 112,716 80,351 140%Public Safey Accident Report Copies7,303 6,040 5,632 1,298 - - - - - - - - 20,273 84,000 24% Gun Permit Applications4,804 3,514 6,959 2,545 - - - - - - - - 17,823 40,000 45% Traffic Signal Maintenance15,314 10,198 23,739 5,116 - - - - - - - - 54,366 224,670 24% ND Special Event Coverage- - 4,878 44,698 - - - - - - - - 49,577 150,000 33% Regional Academy Tuition4,850 3,850 550 - - - - - - - - - 9,250 20,000 46% River Rescue School Tuition13,000 39,000 3,250 (3,250) - - - - - - - - 52,000 90,000 58% Fire Training Center Tuition- - - - - - - - - - - - - 50,000 0% Emergency Medical Service256,159 223,622 319,726 340,414 - - - - - - - - 1,139,921 3,000,000 38% Medicaid Reimbursements- - - - - - - - - - - - - 443,000 0% EMS for County- - - - - - - - - - - - - 1,801,814 0% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - - NA Crime Lab Services- - 363 563 - - - - - - - - 925 - NA EMS Late Payment Interest2,706 - 3,920 - - - - - - - - - 6,626 - NA Misc Revenue- - 71,436 - - - - - - - - - 71,436 500 14287% Sub Total304,136 286,224 440,453 391,383 - - - - - - - - 1,422,196 5,913,984 24% Highways & Streets Sale of Signs/Materials261 - - 7,988 - - - - - - - - 8,249 5,000 165% Special Events- - - - - - - - - - - - - 3,000 0% Sub Total261 - - 7,988 - - - - - - - - 8,249 8,000 103% Culture & Recreation Morris Performing Arts Center82,073 71,606 25,330 3 - - - - - - - - 179,012 1,364,000 13% Palais Royale Ballroom23,900 15,696 10,347 - - - - - - - - - 49,943 244,572 20% Parks & Recreation282,751 187,373 102,857 8,107 - - - - - - - - 581,088 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 8,110 - - - - - - - - 1,204,885 8,131,815 15% Health - Animal Care & Control Pet Impound Reclaim Fee255 295 840 365 - - - - - - - - 1,755 6,300 28% Pet Adoption Fees2,694 2,556 2,060 1,460 - - - - - - - - 8,770 32,000 27% Pick Up Fees- 40 - - - - - - - - - - 40 550 7% Pet Micro Chipping320 160 360 270 - - - - - - - - 1,110 3,325 33% Vet Expenses410 195 265 355 - - - - - - - - 1,225 2,025 60% Pet Euthanasia- - - - - - - - - - - - - - NA Animal Surrenders500 600 360 280 - - - - - - - - 1,740 8,000 22% Cremation188 105 230 360 - - - - - - - - 883 525 168% Rabies Specimin Prep- - - 60 - - - - - - - - 60 525 11% Sub Total4,367 3,951 4,115 3,150 - - - - - - - - 15,583 53,250 29%13
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: April 30, 2020Charges for Services Other DCI Staff Contracts10,948 11,250 80,000 4,891 - - - - - - - - 107,089 247,070 43% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages59,878 49,227 142,172 61,936 - - - - - - - - 313,213 1,281,877 24% Parking-Century Center12,657 14,928 5,922 - - - - - - - - - 33,507 133,871 25% Central Services-Internal Customers 575,890 505,683 591,578 521,394 - - - - - - - - 2,194,545 7,691,764 29% 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 1,341,067 - - - - - - - - 5,381,510 16,259,748 33% Sub Total2,047,795 1,962,612 2,191,986 1,929,287 - - - - - - - - 8,131,680 26,262,499 31% Sanitation Trash Collection/Residential370,818 370,369 369,898 370,830 - - - - - - - - 1,481,914 4,600,500 32% Trash Collection/Recycling- (2) - - - - - - - - - - (2) - NA Trash Collection/Commercial8,002 8,083 8,041 7,988 - - - - - - - - 32,114 90,000 36% Trash Collection/Apt 2 Units3,743 3,752 3,709 3,737 - - - - - - - - 14,940 42,300 35% Trash Collection/Apt 3 Units1,740 1,626 1,646 1,605 - - - - - - - - 6,617 21,100 31% Trash Collection/Apt 4 Units2,084 2,028 2,026 2,051 - - - - - - - - 8,189 25,100 33% Trash Collection/Seniors27,738 27,747 27,768 27,646 - - - - - - - - 110,898 362,000 31% Trash Collection/Special Pickup2,580 1,730 2,720 3,440 - - - - - - - - 10,470 32,000 33% Trash Collection/Yard Waste Pickup246 142 60 40 - - - - - - - - 488 250 195% Trash Collection/Interdepartmental- - - - - - - - - - - - - 15,000 0% Misc Service Revenue- - - - - - - - - - - - - 1,200 0% Misc/Additional Trash Totes15,864 16,087 16,173 16,386 - - - - - - - - 64,509 162,000 40% Misc/Return Trip Customer Error490 230 420 710 - - - - - - - - 1,850 5,000 37% Misc/Contamination Fee30 - - - - - - - - - - - 30 500 6% Misc/Tote Replacement Fee550 250 150 500 - - - - - - - - 1,450 4,000 36% Misc/Trash Start Fee4,090 3,770 4,030 4,430 - - - - - - - - 16,320 3,500 466% Misc/Yard Waste Totes(2) - 70 31,012 - - - - - - - - 31,080 240,000 13% Sub Total437,973 435,811 436,709 470,374 - - - - - - - - 1,780,868 5,604,450 32% Utilities - Water Metered Sales/Residential640,195 632,757 624,053 626,909 - - - - - - - - 2,523,914 8,218,425 31% Metered Sales/Commercial196,835 194,039 192,981 175,367 - - - - - - - - 759,221 2,536,515 30% Metered Sales/Industrial34,248 36,538 36,493 30,643 - - - - - - - - 137,922 485,540 28% Metered Sales/Multi Famly109,572 104,030 103,249 102,859 - - - - - - - - 419,710 1,275,551 33% Bulk Sales/Olive St58 116 319 990 - - - - - - - - 1,483 10,000 15% Metered Sales/Institution10,799 10,711 12,602 10,808 - - - - - - - - 44,920 131,355 34% Public Fire Protection211,805 211,948 211,501 212,024 - - - - - - - - 847,278 2,553,185 33% Private Fire Protection40,282 40,383 39,765 40,230 - - - - - - - - 160,659 412,005 39% Sales to Public Authorities31,123 33,400 33,182 28,971 - - - - - - - - 126,677 282,805 45% Irrigation Sales(13) 363 - 465 - - - - - - - - 815 1,354,840 0% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service40,977 44,131 28,924 19,140 - - - - - - - - 133,172 665,000 20% Backflow Prevention Insp.9,675 19,100 13,300 8,125 - - - - - - - - 50,200 156,500 32% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 1,350 1,350 1,350 - - - - - - - - 5,399 16,200 33% Revenue From Cut Off Fees1,200 525 225 704 - - - - - - - - 2,654 5,000 53% Penalties (Forfeit Disc.)9,060 5,101 5,532 750 - - - - - - - - 20,443 88,000 23% Water Leak Insurance86,428 86,331 86,242 86,357 - - - - - - - - 345,359 1,041,115 33% System Development Fee159,458 4,703 11,543 3,428 - - - - - - - - 179,131 100,000 179% Sub Total1,583,051 1,425,526 1,401,261 1,349,120 - - - - - - - - 5,758,958 19,519,036 30%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: April 30, 2020Charges for Services Utilities - Sewage Metered Sales/Residential 1,667,950 1,661,580 1,651,882 1,674,139 - - - - - - - - 6,655,550 20,090,913 33% Metered Sales/Commercial561,885 604,549 600,579 532,260 - - - - - - - - 2,299,273 7,433,770 31% Metered Sales/Industrial428,152 405,903 412,913 409,225 - - - - - - - - 1,656,192 5,300,000 31% Metered Sales/Multi Famly263,450 261,767 259,238 263,995 - - - - - - - - 1,048,451 3,093,020 34% Metered Sales/Institution26,323 26,257 30,378 26,009 - - - - - - - - 108,966 294,000 37% Sales to Public Authority76,739 81,234 82,247 71,558 - - - - - - - - 311,778 1,103,480 28% Interdepartmental Sales- - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle27,502 28,446 30,880 25,605 - - - - - - - - 112,433 250,875 45% Penalties (Forfeit Disc.)60,641 41,563 36,695 5,127 - - - - - - - - 144,026 551,344 26% Dumping Fees1,496 630 - 3,159 - - - - - - - - 5,285 22,116 24% Organic Resources2,558 26,590 2,087 14,497 - - - - - - - - 45,732 61,000 75% Laboratory Service Fees- - - - - - - - - - - - - 1,500 0% Discharge Permit Fees500 1,000 - - - - - - - - - - 1,500 5,500 27% System Development Fee387,468 11,336 30,915 7,057 - - - - - - - - 436,776 300,000 146% Sewer Repair Insurance47,819 47,759 47,732 47,773 - - - - - - - - 191,084 579,500 33% Sewer Repair Deductible7,127 6,576 6,726 7,743 - - - - - - - - 28,173 65,605 43% Misc Revenues2,575 - - - - - - - - - - - 2,575 198,000 1% Interfund Revenue- - - - - - - - - - - - - 23,644 0% Storm Water Fees87,623 86,787 86,767 85,636 - - - - - - - - 346,814 1,034,160 34% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost1,738 605 1,954 300 - - - - - - - - 4,597 53,000 9% Clean Air/ReLeaf37,177 37,133 37,085 37,129 - - - - - - - - 148,524 451,610 33% Clean Air/ReLeaf/Interdepartmental- - - - - - - - - - - - - - NA Sub Total3,688,722 3,329,716 3,318,078 3,211,211 - - - - - - - - 13,547,727 41,118,752 33%Total Charges for Services8,715,047 7,913,066 7,983,845 7,370,904 - - - - - - - - 31,982,862 106,692,137 30%Fines, Forfeitures, & FeesGeneral Ordinance Violation1,835 310 400 200 - - - - - - - - 2,745 8,000 34% 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 1,800 500 - - - - - - - - 6,700 10,000 67% Zoning Appeals Application Fee1,250 1,625 1,675 600 - - - - - - - - 5,150 10,000 52% Zoning Admin Fees50 1,000 1,250 600 - - - - - - - - 2,900 10,000 29% 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 1,900 - - - - - - - - 373,654 413,385 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 19,189 328 - - - - - - - - 21,664 98,200 22% Collections38 15 523 787 - - - - - - - - 1,363 3,600 38% Environmental Violations11,488 4,939 9,514 4,335 - - - - - - - - 30,275 131,000 23% Ordinance Violation4,403 4,615 1,330 1,000 - - - - - - - - 11,348 48,400 23% 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 6,450 - - - - - - - - 91,074 515,100 18%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: April 30, 2020Fines, Forfeitures, & FeesParking Street Parking Fines2,123 2,125 1,260 230 - - - - - - - - 5,738 61,900 9%Public Safety False Alarms Fine13,618 7,879 4,926 6,028 - - - - - - - - 32,450 100,000 32% Noise Ordinance38 - 20 - - - - - - - - - 58 1,000 6% Curfew Violation- - - - - - - - - - - - - 200 0% Chronic Problem Property- - - - - - - - - - - - - - NA Impound Towing Fees587 504 896 369 - - - - - - - - 2,356 10,000 24%Sub Total14,243 8,383 5,842 6,396 - - - - - - - - 34,864 111,200 31% Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 14,976 - - - - - - - - 505,329 1,101,585 46%Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,650 22,515 43,490 245,302 - - - - - - - - 323,956 512,840 63% Sale of Scrap Metal5,723 1,175 195 809 - - - - - - - - 7,901 29,442 27% Bond Interest Rebate- - - 49,487 - - - - - - - - 49,487 95,720 52% Bosch Principal Income17,085 - - - - - - - - - - - 17,085 69,632 25% Bosch Interest Income IDFA917 - - - - - - - - - - - 917 2,379 39% CDBG Loans/Interest Income230 227 157 223 - - - - - - - - 837 1,000 84% CDBG Loans/Interest on Loans- 15,403 29,921 13,732 - - - - - - - - 59,056 175,000 34% CDBG Loans/Invest Gain/Loss- 2,491 2,577 2,437 - - - - - - - - 7,505 20,000 38% Origination Fees- - - - - - - - - - - - - - NA Loan Servicing Fees- - - - - - - - - - - - - 30,000 0% Sub Total36,606 41,811 76,340 311,989 - - - - - - - - 466,746 936,013 50% Bank Account Interest(647,820) 359,666 523,865 364,147 - - - - - - - - 599,857 3,161,560 19% Rental of Property12,678 - 5,416 - - - - - - - - - 18,094 85,450 21% Donations708,412 40,057 4,926 404,319 - - - - - - - - 1,157,714 4,077,743 28% 3rd Party Revenue Cable TV Franchise Fees- 171,894 - - - - - - - - - - 171,894 720,000 24% AT&T Franchise Fees45,930 - 43,499 43,844 - - - - - - - - 133,273 210,000 63%Sub Total45,930 171,894 43,499 43,844 - - - - - - - - 305,167 930,000 33%Total Other Income155,806 613,427 654,046 1,124,299 - - - - - - - - 2,547,578 9,190,766 28%Reimbursements Outside Miscellaneous Reimbursements49,280 246,951 482,725 39,039 - - - - - - - - 817,994 377,765 217% Insurance Claim1,130,210 - - - - - - - - - - - 1,130,210 1,170,210 97% IT Services8,391 1,598 3,049 3,498 - - - - - - - - 16,536 32,690 51% Travel Reimbursement- - - - - - - - - - - - - 6,800 0% Energy Rebates- - 166,713 - - - - - - - - - 166,713 - NA Repair Reimbursement228 392 2,607 5,604 - - - - - - - - 8,831 - NA Salary/Overtime Reimb4,533 5,694 270,961 - - - - - - - - - 281,187 387,000 73% Diesel Tax Rebate3,384 - 7,921 3,267 - - - - - - - - 14,571 50,000 29% 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 51,408 - - - - - - - - 2,820,630 2,674,465 105% 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 51,408 - - - - - - - - 2,820,630 7,590,357 37%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: April 30, 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- - - 605 - - - - - - - - 605 10,000 6% Sub Total6 - 23,560 605 - - - - - - - - 24,172 35,000 69% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,012,801 9,629,319 2,312,934 1,839,924 - - - - - - - - 19,794,978 49,401,891 40% PILOT518,478 518,483 518,483 518,483 - - - - - - - - 2,073,927 6,221,791 33% Administration Cost Allocation585,785 585,802 585,802 585,802 - - - - - - - - 2,343,191 7,029,607 33% IT Cost Allocation554,735 554,745 554,745 554,745 - - - - - - - - 2,218,970 6,656,930 33% Liability Insurance Allocation242,853 242,877 242,877 242,877 - - - - - - - - 971,484 2,914,500 33% Payroll Cost Allocation208,369 208,391 208,391 208,391 - - - - - - - - 833,542 2,500,670 33% Facilities Management Allocation10,163 10,180 10,180 10,180 - - - - - - - - 40,703 122,143 33% Utility Customer Service Mgmt Allocation141,404 141,398 141,398 141,398 - - - - - - - - 565,598 1,696,782 33% Sub Total8,274,588 11,891,195 4,574,810 4,101,800 - - - - - - - - 28,842,393 76,544,314 38% 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 - 10,000 - - - - - - - - 222,535 549,383 41% Interfund Loan - Interest Income- 44,129 - - - - - - - - - - 44,129 83,945 53% Other Loan - Principal Income3,795 761 609 1,101 - - - - - - - - 6,266 5,000 125% Sub Total13,795 247,425 609 11,101 - - - - - - - - 272,930 638,328 43%Total Other Sources8,289,585 12,138,620 4,598,978 4,113,506 - - - - - - - - 29,140,689 81,556,718 36%Revenue Total23,838,517 24,856,990 18,039,498 17,445,879 - - - - - - - - 84,180,884 352,660,053 24%17
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 66,069 - - - - - - - - 396,896 1,117,529 36%Community Initiatives101- 8,352 14,288 14,500 - - - - - - - - 37,141 703,488 5%Clerk101 36,422 41,812 35,313 31,320 - - - - - - - - 144,867 571,490 25%Common Council101 27,570 50,454 28,108 33,942 - - - - - - - - 140,074 730,055 19%WNIT Contract101- - 43,000 - - - - - - - - - 43,000 43,000 100%Controller' Office101 172,550 183,986 178,510 167,400 - - - - - - - - 702,446 2,278,109 31%Human Resources101 46,905 47,188 47,232 47,709 - - - - - - - - 189,034 617,286 31%Diversity & Inclusion101 1,573 9,651 10,922 17,740 - - - - - - - - 39,887 508,776 8%Legal101 90,519 92,286 92,766 92,026 - - - - - - - - 367,598 1,405,880 26%Sub Total560,194 492,967 537,075 470,705 - - - - - - - - 2,060,941 7,975,613 26%Public WorksEngineering101 226,006 225,942 201,511 204,343 - - - - - - - - 857,802 3,405,513 25%Streets101- - 500,000 - - - - - - - - - 500,000 500,000 100%Office of Sustainability101 33,299 14,660 21,202 12,900 - - - - - - - - 82,061 479,036 17%AmeriCorps Grant Program101 32,301 27,720 24,615 23,459 - - - - - - - - 108,095 453,453 24%Sub Total291,606 268,322 747,328 240,702 - - - - - - - - 1,547,958 4,838,002 32%Public SafetyPolice101 2,145,864 2,331,503 2,129,607 2,041,658 - - - - - - - - 8,648,632 30,302,621 29%Crime Lab101 41,404 40,329 42,146 44,017 - - - - - - - - 167,897 631,268 27%Fire101 2,092,008 1,983,381 1,945,732 1,829,009 - - - - - - - - 7,850,131 25,929,815 30%EMS101 35,607 66,320 48,207 35,930 - - - - - - - - 186,065 856,718 22%Fire Training Center101 1,489 3,519 805 1,664 - - - - - - - - 7,477 148,000 5%Sub Total4,316,372 4,425,053 4,166,498 3,952,278 - - - - - - - - 16,860,202 57,868,422 29%Arts & CultureMorris PAC101 94,049 91,241 254,375 88,137 - - - - - - - - 527,802 1,503,719 35%Palais Royale101 23,098 22,312 19,844 35,685 - - - - - - - - 100,939 400,782 25%Sub Total117,147 113,553 274,219 123,822 - - - - - - - - 628,741 1,904,501 33%Human RightsHuman Rights101 20,302 22,305 21,531 20,295 - - - - - - - - 84,433 315,802 27%Sub Total20,302 22,305 21,531 20,295 - - - - - - - - 84,433 315,802 27%Total General Fund5,305,622 5,322,199 5,746,652 4,807,802 - - - - - - - - 21,182,276 72,902,340 29%Venues, Parks & ArtsParks & RecreationAdministration201 120,427 125,827 118,951 118,312 - - - - - - - - 483,517 1,514,548 32%Maintenance201 654,714 476,099 570,306 576,783 - - - - - - - - 2,277,902 6,883,332 33%Golf Operations201 65,738 81,806 134,279 71,160 - - - - - - - - 352,982 1,551,873 23%Recreation Division201 268,100 206,486 227,179 158,830 - - - - - - - - 860,595 3,185,143 27%Potawatomi Zoo201 350,000 - - - - - - - - - - - 350,000 700,000 50%Potawatomi Greenhouse201 19,814 4,889 4,558 2,806 - - - - - - - - 32,066 45,104 71%Marketing and Events201 63,031 77,576 85,530 64,398 - - - - - - - - 290,535 1,277,387 23%Regional Cities Grant201 27,045 169,970 81,555 9,954 - - - - - - - - 288,524 368,120 78%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 1,002,242 - - - - - - - - 5,573,743 16,850,466 33%Period Ending: April 30, 202018
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: April 30, 2020Parking GaragesParking Garage Administration 601 - - - - - - - - - - - - - - NA Main Street601 39,674 15,054 20,949 15,427 - - - - - - - - 91,104 494,234 18%Leighton Plaza601 191,290 17,566 27,044 20,772 - - - - - - - - 256,672 605,358 42%Enforcement601 9,147 2,655 36,982 3,135 - - - - - - - - 51,920 81,470 64%Wayne Street601 126,664 16,076 13,447 10,528 - - - - - - - - 166,715 467,493 36%Eddy Street Commons601 1,499 390 (0) 788 - - - - - - - - 2,676 11,000 24%Sub Total368,273 51,742 98,423 50,650 - - - - - - - - 569,087 1,659,555 34%Century CenterCentury Center Operations670 318,926 305,738 253,129 247,198 - - - - - - - - 1,124,991 5,035,901 22%Century Center Capital671- - - - - - - - - - - - - 1,000,000 0%Century Center Energy Saving672- - - 205,388 - - - - - - - - 205,388 411,096 50%Sub Total318,926 305,738 253,129 452,586 - - - - - - - - 1,330,378 6,446,997 21%Total Venues, Parks & Arts2,836,613 1,510,289 1,620,828 1,505,478 - - - - - - - - 7,473,209 24,957,018 30%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 5,394 - - - - - - - - 77,451 395,377 20%Public Safety LOIT - Police249 367,320 364,899 382,289 323,519 - - - - - - - - 1,438,028 4,619,658 31%Police Take Home Vehicle278- 683 54,724 315 - - - - - - - - 55,722 99,087 56%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- 371 2,056 630 - - - - - - - - 3,057 22,500 14%COPS More Grants295 145,200 9,035 2,800 300 - - - - - - - - 157,335 391,226 40%Drug Enforcement299- - - - - - - - - - - - - 51,000 0%K-9 Unit705- - - - - - - - - - - - - 2,020 0%Sub Total552,025 390,880 490,281 330,158 - - - - - - - - 1,763,344 5,688,868 31%Fire DepartmentPublic Safety LOIT - Fire249 316,331 312,364 326,929 325,533 - - - - - - - - 1,281,157 4,330,887 30%Fire Department Capital287 405,741 78,336 118,698 - - - - - - - - - 602,775 3,372,325 18%EMS Operating Fund288 12,128 26,828 (480) 52,089 - - - - - - - - 90,564 1,824,059 5%Hazmat289- - - - - - - - - - - - - 10,000 0%River Rescue291446 4,201 4,042 3,748 - - - - - - - - 12,437 95,082 13%Sub Total734,646 421,728 449,188 381,370 - - - - - - - - 1,986,932 9,632,353 21%Total Public Safety1,286,671 812,608 939,470 711,528 - - - - - - - - 3,750,277 15,321,221 24%Public WorksStreetsMotor Vehicle Highway202 884,407 704,175 683,676 557,610 - - - - - - - - 2,829,869 9,240,175 31%Local Roads & Streets251 22,964 56,996 11,347 24,270 - - - - - - - - 115,577 5,797,965 2%LOIT 2016 Special Distribution 257 32,338 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 25,197 - - - - - - - - 49,346 3,955,650 1%Major Moves412 11,933 743 627,146 5,696 - - - - - - - - 645,517 1,672,285 39%Project ReLeaf655 28,761 28,704 28,678 28,673 - - - - - - - - 114,816 433,460 26%Sub Total1,065,919 797,316 1,384,863 641,447 - - - - - - - - 3,889,545 24,237,963 16%Solid WasteSolid Waste Operations610 565,035 528,183 420,520 276,632 - - - - - - - - 1,790,372 6,091,520 29%Solid Waste Capital611 185,051 147,686 - 102,029 - - - - - - - - 434,766 1,325,349 33%Sub Total750,086 675,869 420,520 378,661 - - - - - - - - 2,225,138 7,416,869 30%19
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: April 30, 2020Water WorksWater Works Operations 620 1,733,145 1,809,307 1,661,269 1,508,280 - - - - - - - - 6,712,001 23,396,743 29%Water Works Capital622 29,304 56,473 164,318 192 - - - - - - - - 250,287 4,870,047 5%Water Works Deposit624 2,189 1,725 2,657 1,886 - - - - - - - - 8,457 20,000 42%Water Works Sinking (Debt Service) 625 2,868 906 894 840 - - - - - - - - 5,508 1,841,486 0%Water Works Bond Reserve626- - - - - - - - - - - - - 20,000 0%Water Works Reserve Oper & Maint 629 4,934 3,895 6,027 4,272 - - - - - - - - 19,128 40,000 48%Sub Total1,772,440 1,872,306 1,835,166 1,515,470 - - - - - - - - 6,995,382 30,188,276 23%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance640 72,887 61,517 42,251 56,429 - - - - - - - - 233,084 742,355 31%Sewer Division641 471,391 413,031 413,550 369,127 - - - - - - - - 1,667,099 9,361,910 18%Concrete Crew641 35,932 40,443 39,640 33,427 - - - - - - - - 149,442 535,869 28%Wastewater Operations641 1,348,178 9,469,265 1,495,167 1,264,718 - - - - - - - - 13,577,328 36,155,452 38%Organic Resources641 245,161 147,296 96,946 69,813 - - - - - - - - 559,217 1,662,878 34%Sewage Works Capital642 361,864 9,094 1,588,512 36,573 - - - - - - - - 1,996,043 14,079,020 14%Sewage Works Reserve Oper & Maint 643 9,459 7,459 11,486 8,141 - - - - - - - - 36,545 120,000 30%Sewage Works Sinking (Debt Service) 649 1,100 550 - 750 - - - - - - - - 2,400 7,785,015 0%Sewage Works Debt Service Reserve 653- - - - - - - - - - - - - - NA Sewage Works Customer Deposit 654685 567 919 687 - - - - - - - - 2,858 25,000 11%Sub Total2,546,657 10,149,223 3,688,471 1,839,666 - - - - - - - - 18,224,016 70,467,499 26%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 4,375,244 - - - - - - - - 31,357,507 133,182,337 24%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 23,029 12,654 107,835 5,475 - - - - - - - - 148,993 873,464 17%State Grant210 4,882 9,764 18,003 - - - - - - - - - 32,648 135,474 24%DCI Operating 211 235,920 232,372 214,865 194,397 - - - - - - - - 877,553 3,500,678 25%DCI Grants212 271,478 174,307 149,054 63,614 - - - - - - - - 658,453 5,332,632 12%UDAG410 10,000 - - 10,000 - - - - - - - - 20,000 40,000 50%Total Dept of Community Investment545,309 429,096 489,756 273,486 - - - - - - - - 1,737,647 9,882,248 18%Code EnforcementUnsafe Building219 17,951 12,908 3,583 1,804 - - - - - - - - 36,246 156,395 23%Rental Units Regulation221 14,675 10,902 14,595 14,880 - - - - - - - - 55,052 348,002 16%Neighborhood Code Enforcement 230 168,615 158,787 149,833 143,488 - - - - - - - - 620,723 2,796,409 22%Animal Care & Control230 94,954 83,002 75,259 69,701 - - - - - - - - 322,916 1,015,495 32%NEAT Crew230 27,064 24,687 34,232 37,043 - - - - - - - - 123,026 544,158 23%Total Code Enforcement323,259 290,286 277,502 266,915 - - - - - - - - 1,157,963 4,860,459 24%Building DepartmentBuilding Dept Operations600 137,003 117,302 117,140 113,628 - - - - - - - - 485,072 1,734,885 28%Total Building Department137,003 117,302 117,140 113,628 - - - - - - - - 485,072 1,734,885 28%Liability InsuranceSafety & Risk Management226 15,303 14,402 14,729 14,924 - - - - - - - - 59,358 213,267 28%Business Insurance226 42,618 - 24,043 - - - - - - - - - 66,661 815,000 8%Liability Insurance226 116,320 71,358 56,621 59,979 - - - - - - - - 304,277 2,001,965 15%Workers Compensation226 349,508 132,252 80,035 72,527 - - - - - - - - 634,323 1,029,095 62%Catastrophic Events226- 1,559 - - - - - - - - - - 1,559 968,627 0%Total Liability Insurance523,750 219,570 175,428 147,431 - - - - - - - - 1,066,178 5,027,954 21%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: April 30, 2020Central ServicesEquipment Services 222 545,711 570,343 545,756 474,629 - - - - - - - - 2,136,438 7,832,413 27%Building Maintenance222 15,913 14,821 14,050 14,674 - - - - - - - - 59,458 213,243 28%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 13,958 - - - - - - - - 60,375 276,224 22%Facilities Management222 9,015 7,154 4,840 6,710 - - - - - - - - 27,719 122,143 23%Electric & Gas Utilities222- 86,925 2,450 (89,374) - - - - - - - - - 4,994,540 0%Central Services Capital224 86,325 - 5,501 - - - - - - - - - 91,826 219,685 42%Total Central Services674,232 697,895 588,669 420,597 - - - - - - - - 2,381,393 13,671,855 17%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 1,824,676 759,880 818,341 - - - - - - - - 5,119,405 16,238,244 32%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 20,833 - - - - - - - - 83,336 430,000 19%EDIT408 921,977 1,172,714 1,330,750 859,453 - - - - - - - - 4,284,896 16,355,699 26%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 - 1,650 - - - - - - - - 855,884 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 - 59,509 253,889 - - - - - - - - 528,622 3,048,122 17%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 1,954,167 - - - - - - - - 16,242,138 60,553,757 27%OtherInternal Service FundsIT / Innovation /311 Call Center 279 748,388 608,908 751,141 370,777 - - - - - - - - 2,479,214 9,617,560 26%Employee Benefits711 1,546,127 1,398,744 1,249,983 1,203,396 - - - - - - - - 5,398,250 18,508,532 29%Unemployment Comp713- 8,809 7,432 3,943 - - - - - - - - 20,184 55,000 37%Parental Leave Fund714 7,236 4,116 13,153 15,290 - - - - - - - - 39,794 253,846 16%Sub Total2,301,751 2,020,576 2,021,709 1,593,407 - - - - - - - - 7,937,442 28,434,938 28%MiscellaneousGift, Donation, Bequest217 13,429 111,571 23,387 15,425 - - - - - - - - 163,812 791,067 21%Loss Recovery227- - - - - - - - - - - - - 200,000 0%Human Rights Federal Grants258 14,659 18,902 16,303 12,679 - - - - - - - - 62,542 270,640 23%Industrial Revolving Fund754- 1,046 10,220 9,589 - - - - - - - - 20,856 149,000 14%Sub Total28,087 131,520 49,911 37,693 - - - - - - - - 247,211 1,410,707 18%Fiduciary FundsFire Pension701 359,412 355,948 365,951 353,627 - - - - - - - - 1,434,937 4,799,311 30%Police Pension702 513,423 534,681 496,168 655,677 - - - - - - - - 2,199,950 6,241,405 35%Sub Total872,835 890,629 862,119 1,009,304 - - - - - - - - 3,634,888 11,040,716 33%Total Other3,202,673 3,042,725 2,933,738 2,640,404 - - - - - - - - 11,819,540 40,886,361 29%Total Civil City25,144,342 33,523,906 22,768,271 17,216,680 - - - - - - - - 98,653,199 382,980,435 26%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: April 30, 2020Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Develop Area 324 5,137,847 1,905,977 648,715 861,035 - - - - - - - - 8,553,573 33,505,976 26%TIF West Washington422- 10,956 - 22,929 - - - - - - - - 33,885 995,665 3%TIF River East Develop (NE Dev) 429 516,749 15,162 396,024 1,772 - - - - - - - - 929,707 8,783,094 11%TIF Southside Development #1 430 30,337 46,399 - 13,175 - - - - - - - - 89,912 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 1,055,014 898,910 - - - - - - - - 11,783,948 54,879,716 21%Redevelopment FundsRedevelopment General433 41,850 29,105 90,388 532,180 - - - - - - - - 693,522 1,419,136 49%Certified Technology Park439- - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital452 28,484 224,666 266,461 203,940 - - - - - - - - 723,550 4,092,364 18%Airport Urban Enterprise Zone 454- - - - - - - - - - - - - 50,000 0%Sub Total70,334 253,771 356,848 736,120 - - - - - - - - 1,417,073 5,562,252 25%Debt Service FundsAirport Debt Reserve 2003315 1,773 1,398 2,153 1,526 - - - - - - - - 6,850 20,000 34%Redevelop Bond - Palais Royale 328 2,964 2,338 3,599 2,551 - - - - - - - - 11,452 40,000 29%South Shore Double Tracking352- - - - - - - - - - - - - - NA Sub Total4,737 3,736 5,752 4,077 - - - - - - - - 18,302 60,000 31%Total Redevelopment Funds7,659,178 2,503,422 1,417,615 1,639,108 - - - - - - - - 13,219,323 60,501,968 22%Total Expenditures32,803,521 36,027,328 24,185,885 18,855,788 - - - - - - - - 111,872,522 443,482,403 25%22
Civil City DebtCapital Leases140 2015 Vehicle/Equip Lease No. 1 2015 N/A 2020 Various Biannual 3,425,274 705,331 - 705,331 7,335 - 712,665 144 2015 Vehicle Lease No. 2 2015 N/A 2020 Various Biannual 1,267,183 261,372 - 261,372 3,023 - 264,395 147 2016 Central Services - Print Shop 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 Debt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssued23
Debt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedCivil 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 24
Debt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedRedevelopment 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 1,711,044 169 2018 Redev District Revenue Bonds (Parks Improvements) 2018 N/A 2033 324 Biannual 11,995,000 10,930,000 - 675,000 317,800 10,255,000 992,800 200 2019 South Shore Double Tracking Bonds2019 N/A 2030 324 Biannual 7,985,000 7,985,000 - 270,000 247,313 7,715,000 517,313 Total Redevelopment Revenue Bond Debt126,470,000 83,840,000 - 6,560,000 3,006,659 77,280,000 9,566,659 Total Redevelopment Commission Debt130,520,278 85,071,013 - 6,880,202 3,058,468 78,190,811 9,938,669 Total Debt387,501,445 243,207,874 159,761 24,905,959 8,302,812 218,461,677 33,208,770 25
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 8 - - - - - - - - Community Initiatives2 2 2 2 2 - - - - - - - - City Clerk5 5 4 5 5 - - - - - - - - Common Council9 9 9 9 9 - - - - - - - - Controller's Office20 20 19 19 20 - - - - - - - - Morris Performing Arts Center9 9 9 8 8 - - - - - - - - Palais Royale Ballroom2 2 2 2 2 - - - - - - - - Human Resources6 6 6 6 6 - - - - - - - - Diversity & Inclusion3 1 1 3 3 - - - - - - - - Legal Department11 10 10 9 11 - - - - - - - - Engineering23 21 21 21 21 - - - - - - - - Office of Sustainability1 1 1 1 1 - - - - - - - - AmeriCorps Grant Program2 1 1 1 1 - - - - - - - - Police Department235 222 218 221 219 - - - - - - - - Police Crime Lab7 7 7 7 7 - - - - - - - - Fire Department219 221 217 213 214 - - - - - - - - EMS4 3 4 4 4 - - - - - - - - Human Rights3 3 3 3 3 - - - - - - - - 569 550 542 542 544 - - - - - - - - 201 - Parks & RecreationAdministration7 7 7 7 7 - - - - - - - - Maintenance47 47 47 48 49 - - - - - - - - Golf Courses8 8 8 8 8 - - - - - - - - Recreation23 23 23 23 23 - - - - - - - - Marketing & Events11 9 9 9 9 - - - - - - - - 96 94 94 95 96 - - - - - - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 48 50 51 51 - - - - - - - - Curb & Sidewalk8 7 7 8 8 - - - - - - - - 59 55 57 59 59 - - - - - - - - 211 - Dept of Community Investment AdminDCI28 25 24 24 24 - - - - - - - - 221 - Landlord Registration FundRental Unit Inspection4 2 3 3 3 - - - - - - - - April 30, 202026
City of South BendStaffing HeadcountApril 30, 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 28 - - - - - - - - Building Maintenance3 3 3 3 3 - - - - - - - - Radio Shop3 3 3 3 3 - - - - - - - - Facilities Management1 1 1 1 1 - - - - - - - - 38 34 35 34 35 - - - - - - - - 226 - Liability InsuranceSafety & Risk2 2 2 2 2 - - - - - - - - Liability Insurance1 - - - - - - - - - - - - 3 2 2 2 2 - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.26 17 16 17 17 - - - - - - - - Animal Resource Center1 9 9 9 9 - - - - - - - - NEAT Crew3 4 4 4 4 - - - - - - - - 30 30 29 30 30 - - - - - - - - 249 - Public Safety LOITPolice Department46 46 50 46 46 - - - - - - - - Fire Department46 46 41 45 45 - - - - - - - - 92 92 91 91 91 - - - - - - - - 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 - - - - - - - - HUD1 1 1 1 1 - - - - - - - - 2 2 2 2 2 - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center7 6 6 6 6 - - - - - - - - Innovation & Technology23 22 22 22 22 - - - - - - - - 30 28 28 28 28 - - - - - - - - 600 - Consolidated Building FundBuilding Department15 15 16 15 15 - - - - - - - - 610 - Solid WasteSolid Waste24 23 23 25 23 - - - - - - - - 620 - Water WorksWater Works67 62 64 65 65 - - - - - - - - 27
City of South BendStaffing HeadcountApril 30, 2020Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 2 2 2 - - - - - - - - 641 - Sewage Works Sewers35 34 32 34 34 - - - - - - - - Concrete Crew4 4 4 3 3 - - - - - - - - Wastewater44 44 42 44 45 - - - - - - - - Organic Resources6 6 6 6 6 - - - - - - - - 89 88 84 87 88 - - - - - - - - 670 - Century CenterCentury Center8 6 6 7 7 - - - - - - - - Total Full-Time Employees by Fund1,156 1,110 1,102 1,111 1,114 - - - - - - - - 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 8 - - - - - - - - Community Initiatives2 2 2 2 2 - - - - - - - - City Clerk5 5 4 5 5 - - - - - - - - Common Council9 9 9 9 9 - - - - - - - - Controller's Office20 20 19 19 20 - - - - - - - - Human Resources6 6 6 6 6 - - - - - - - - Diversity & Inclusion3 1 1 3 3 - - - - - - - - Legal Department11 10 10 9 11 - - - - - - - - 64 60 59 61 64 - - - - - - - - Code Enforcement / Animal Resource Center 34 32 32 33 33 - - - - - - - - Dept. of Community Investment28 25 24 24 24 - - - - - - - - Venues, Parks & ArtsParks & Recreation96 94 94 95 96 - - - - - - - - Morris PAC & Palais Royale11 11 11 10 10 - - - - - - - - Century Center8 6 6 7 7 - - - - - - - - 115 111 111 112 113 - - - - - - - - 28
City of South BendStaffing HeadcountApril 30, 2020Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 237 226 226 226 224 - - - - - - - - Police - Civilians45 43 43 42 42 - - - - - - - - Police - Police Recruit6 6 6 6 6 - - - - - - - - Fire/EMS - Sworn Firefighters 256 245 245 245 246 - - - - - - - - Fire/EMS - Civilians7 7 7 7 7 - - - - - - - - Fire/EMS - Fire Recruits6 18 10 10 10 - - - - - - - - 557 545 537 536 535 - - - - - - - - Public WorksEngineering23 21 21 21 21 - - - - - - - - Office of Sustainability1 1 1 1 1 - - - - - - - - AmeriCorps Grant Program2 1 1 1 1 - - - - - - - - Streets & Sewers100 95 95 98 98 - - - - - - - - Solid Waste24 23 23 25 23 - - - - - - - - Wastewater44 44 42 44 45 - - - - - - - - Organic Resources6 6 6 6 6 - - - - - - - - Water Works67 62 64 65 65 - - - - - - - - 267 253 253 261 260 - - - - - - - - Liability Insurance/Safety & Risk3 2 2 2 2 - - - - - - - - Innovation & Technology / 311 Call Center30 28 28 28 28 - - - - - - - - Central Services38 34 35 34 35 - - - - - - - - Building Department15 15 16 15 15 - - - - - - - - Human Rights5 5 5 5 5 - - - - - - - - Total Full-Time Employees by Activity1,156 1,110 1,102 1,111 1,114 - - - - - - - - 29
City of South BendStaffing HeadcountApril 30, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundController's Office 1 1 1 1 - - - - - - - - Morris Performing Arts Center5 5 5 5 - - - - - - - - Legal Department1 2 2 1 - - - - - - - - Engineering2 2 2 2 - - - - - - - - Police Department27 21 21 21 - - - - - - - - Police Crime Lab2 2 2 2 - - - - - - - - Fire Department1 1 1 1 - - - - - - - - Human Rights1 1 1 1 - - - - - - - - 40 35 35 34 - - - - - - - - 201 - Parks & RecreationMaintenance22 23 23 24 - - - - - - - - Golf Courses26 32 33 33 - - - - - - - - Recreation89 88 83 83 - - - - - - - - Marketing & Events1 1 1 1 - - - - - - - - 138 144 140 141 - - - - - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 4 4 4 - - - - - - - - 211 - Dept of Community Investment AdminDCI1 1 1 1 - - - - - - - - 222 - Central ServicesEquipment Services1 1 1 1 - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 1 - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 - - - - - - - - 620 - Water WorksWater Works3 3 3 3 - - - - - - - - 641 - Sewage Works Sewers5 5 3 3 - - - - - - - - 670 - Century CenterCentury Center8 8 6 6 - - - - - - - - 30
City of South BendStaffing HeadcountApril 30, 2020Total Part-Time Employees by Fund202 203 195 195 - - - - - - - - 31
City of South BendStaffing HeadcountApril 30, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 5 5 5 5 - - - - - - - - City Clerk1 1 1 2 - - - - - - - - Common Council6 6 6 6 - - - - - - - - Engineering1 1 1 1 - - - - - - - - AmeriCorps Grant Program12 12 11 11 - - - - - - - - 25 25 24 25 - - - - - - - - 201 - Parks & RecreationMaintenance1 - 10 12 - - - - - - - - Golf Courses1 1 - - - - - - - - - - Recreation12 12 1 - - - - - - - - - 14 13 11 12 - - - - - - - - 226 - Liability InsuranceSafety & Risk1 1 1 1 - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center3 3 3 3 - - - - - - - - NEAT Crew1 1 1 1 - - - - - - - - 4 4 4 4 - - - - - - - - 620 - Water WorksWater Works- - 1 1 - - - - - - - - 641 - Sewage Works Sewers1 1 1 7 - - - - - - - - Total Paid Temporary, Seasonal, and Intern Staff45 44 42 50 - - - - - - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,156 1,110 1,102 1,111 1,114 - - - - - - - - Part Time Staff202 203 195 195 - - - - - - - - Temporary / Seasonal45 44 42 50 - - - - - - - - City Total1,156 1,357 1,349 1,348 1,359 - - - - - - - - 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 4,325,772 188,567 188,567 4,137,205 96%
Intergov./ Grants - 419,724 244,724 244,724 79,309 79,309 165,415 68%
Licenses & Permits 267,811 283,282 266,700 266,700 143,534 143,534 123,166 46%
Charges for Services 1,547,108 1,928,048 5,450,877 5,450,877 1,662,678 1,662,678 3,788,199 69%
Fines, Forfeitures, and Fees 16,760 24,068 9,525 9,525 2,805 2,805 6,720 71%
Interest Earnings 476,266 724,748 470,000 470,000 68,251 68,251 401,749 85%
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 1,389,330 657,875 657,875 731,455 53%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,523,017 2,840,985 2,840,985 5,682,032 67%
Payment in Lieu of Taxes (PILOT) 6,332,487 6,340,990 - 6,221,791 2,073,927 2,073,927 4,147,864 67%
Interfund Transfers In 428,423 135,000 9,663,757 3,441,966 543,326 543,326 2,898,640 84%
Total Revenue 62,146,619 67,609,085 71,394,042 71,449,094 8,311,257 8,311,257 63,137,837 88%
Expenditures by Dept/Division
Mayor's Office 871,313 864,336 937,459 1,117,529 396,896 78,096 474,992 642,537 57%
Community Initiatives - - 703,488 703,488 37,141 - 37,141 666,347 95%
City Clerk 517,289 498,306 556,675 571,490 144,867 22,312 167,179 404,311 71%
Common Council 571,337 536,158 696,412 730,055 140,074 163,985 304,059 425,996 58%
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 2,278,109 702,446 18,093 720,539 1,557,570 68%
Human Resources - - 617,286 617,286 189,034 122 189,156 428,130 69%
Diversity & Inclusion - - 496,891 508,776 39,887 - 39,887 468,889 92%
Human Rights 367,811 257,243 315,748 315,802 84,433 41,573 126,006 189,796 60%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 367,598 144 367,742 1,038,138 74%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 857,802 220,166 1,077,968 2,327,545 68%
Streets - - - 500,000 500,000 - 500,000 - 0%
Office of Sustainability - 171,719 377,567 479,036 82,061 19,802 101,863 377,173 79%
AmeriCorps Grant Program 17,368 357,600 438,333 453,453 108,095 13,152 121,247 332,206 73%
Police Dept 29,240,338 29,984,939 30,225,276 30,302,621 8,648,632 281,127 8,929,759 21,372,862 71%
Police Crime Lab - - 631,268 631,268 167,897 384 168,281 462,987 73%
Fire Dept 21,516,603 21,716,141 25,839,504 25,929,815 7,850,131 262,598 8,112,729 17,817,086 69%
Fire Training Center - - 466,500 148,000 7,477 9,122 16,599 131,401 89%
EMS - - 538,218 856,718 186,065 23,210 209,275 647,443 76%
Morris Performing Arts Ctr 949,488 1,090,114 1,288,573 1,503,719 527,802 60,167 587,969 915,750 61%
Palais Royale Ballroom 403,873 358,410 391,950 400,782 100,939 21,627 122,566 278,216 69%
Total Expenditures 59,453,854 62,249,290 71,394,042 72,902,340 21,182,276 1,235,680 22,417,956 50,484,383 69%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,222,072 11,540,168 - 11,540,168 29,681,904 72%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,121,450 4,208,991 560 4,209,551 9,911,899 70%
Total Personnel 48,521,572 47,200,949 55,325,440 55,343,522 15,749,158 560 15,749,718 39,593,803 72%
Supplies 1,200,753 1,609,558 2,427,154 2,561,497 595,905 300,703 896,608 1,664,889 65%
Services & Charges
Professional Services 944,415 1,379,957 1,855,719 2,332,278 568,103 523,164 1,091,267 1,241,011 53%
Printing & Advertising 116,792 134,261 234,467 246,138 36,147 55,918 92,066 154,072 63%
Utilities 661,703 689,427 710,924 710,924 225,355 14,797 240,152 470,772 66%
Education & Training 133,978 91,606 273,980 275,780 14,857 2,743 17,601 258,179 94%
Travel 71,660 86,744 103,685 107,888 13,163 568 13,731 94,157 87%
Repairs & Maintenance 1,378,104 2,110,509 2,328,372 2,447,553 706,810 213,270 920,080 1,527,473 62%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 2,303,644 - 2,303,644 4,607,336 67%
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 45,420 - 45,420 403,828 90%
Other Services & Charges 419,596 395,003 574,875 592,507 173,504 123,957 297,461 295,046 50%
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 4,837,212 934,417 5,771,629 9,160,390 61%
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 21,182,276 1,235,680 22,417,956 50,484,382 69%
Net Surplus / (Deficit) 2,692,764 5,359,795 - (1,453,246) (12,871,019) (14,106,699)
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 32,202,350
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 489,548 537,624 572,098 572,098 187,643 - 187,643 384,455 67%
Fringe Benefits 202,305 181,423 215,808 215,808 59,847 - 59,847 155,961 72%
Total Personnel 691,853 719,047 787,906 787,906 247,490 - 247,490 540,416 69%
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 15,926 - 15,926 25,002 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 31,145 - 31,145 62,280 67%
Debt Service
Principal 3,608 - - - - - - - -
Interest & Fees 536 - - - - - - - -
Other Services & Charges 796 186 600 600 10 - 10 590 98%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 178,631 144,539 148,853 328,923 149,054 78,096 227,151 101,772 31%
Capital - - - - - - - - -
Total Expenditures 871,313 864,336 937,459 1,117,529 396,896 78,096 474,992 642,537 57%
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 25,819 - 25,819 122,681 83%
Fringe Benefits - - 51,988 51,988 11,322 - 11,322 40,666 78%
Total Personnel - - 200,488 200,488 37,141 - 37,141 163,347 81%
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 37,141 - 37,141 666,347 95%
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 81,115 - 81,115 210,282 72%
Fringe Benefits 101,244 85,361 118,181 118,181 29,548 - 29,548 88,633 75%
Total Personnel 353,280 344,272 409,578 409,578 110,663 - 110,663 298,915 73%
Supplies 4,398 11,385 6,800 6,800 1,471 293 1,764 5,036 74%
Services & Charges
Professional Services 26,812 20,177 43,000 43,610 13,167 3,263 16,430 27,180 62%
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 16,316 - 16,316 32,640 67%
Other Services & Charges 2,949 2,849 5,152 5,152 414 - 414 4,738 92%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 159,612 142,649 140,297 155,112 32,733 22,019 54,752 100,360 65%
Capital - - - - - - - - -
Total Expenditures 517,289 498,306 556,675 571,490 144,867 22,312 167,179 404,311 71%
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 61,580 - 61,580 164,184 73%
Fringe Benefits 119,188 100,195 143,857 143,857 25,845 - 25,845 118,012 82%
Total Personnel 313,937 295,757 369,621 369,621 87,425 - 87,425 282,196 76%
Supplies 10,068 2,784 9,500 9,590 1,305 690 1,995 7,595 79%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 31,483 138,606 170,089 54,939 24%
Printing & Advertising 11,012 12,558 14,076 14,076 2,191 2,069 4,260 9,816 70%
Education & Training 790 496 12,226 12,226 305 (75) 230 11,996 98%
Travel 242 1,378 10,000 10,000 1,479 - 1,479 8,521 85%
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 14,112 - 14,112 28,224 67%
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 51,344 163,295 214,639 136,205 39%
Capital - - - - - - - - -
Total Expenditures 571,337 536,158 696,412 730,055 140,074 163,985 304,059 425,996 58%
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 1,349,985 415,592 - 415,592 934,393 69%
Fringe Benefits 565,152 502,640 496,175 496,175 152,860 - 152,860 343,315 69%
Total Personnel 2,065,101 2,122,128 1,846,160 1,846,160 568,451 - 568,451 1,277,708 69%
Supplies 13,679 14,283 16,420 23,818 9,320 3,458 12,778 11,040 46%
Services & Charges
Professional Services 61,887 51,168 69,000 77,000 13,238 14,068 27,305 49,695 65%
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 2,045 568 2,613 4,847 65%
Repairs & Maintenance 3,350 784 1,100 1,100 - - - 1,100 100%
Interfund Allocations 196,753 228,287 303,227 303,227 101,075 - 101,075 202,152 67%
Debt Service
Principal 8,168 - - - - - - - -
Interest & Fees 1,051 - - - - - - - -
Other Services & Charges 26,294 33,225 11,585 11,585 6,781 - 6,781 4,804 41%
Interfund Transfers Out 500 - - - - - - - -
Total Services & Charges 315,905 333,308 398,671 408,131 124,674 14,635 139,309 268,821 66%
Capital - - - - - - - - -
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 702,446 18,093 720,539 1,557,569 68%
Revenue
Other Income 18,712 19,801 5,000 10,052 5,082 5,082 4,971 49%
Interfund Transfers In - - - - - - - -
Total Revenue 18,712 19,801 5,000 10,052 5,082 5,082 4,971 49%
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 - - 373,580 373,580 115,571 - 115,571 258,009 69%
Fringe Benefits - - 144,079 144,079 45,623 - 45,623 98,456 68%
Total Personnel - - 517,659 517,659 161,194 - 161,194 356,465 69%
Supplies - - 750 750 - - - 750 100%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 7,060 7,060 999 - 999 6,061 86%
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 26,437 - 26,437 52,880 67%
Other Services & Charges - - 6,300 6,300 403 122 525 5,775 92%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 98,877 98,877 27,839 122 27,961 70,916 72%
Capital - - - - - - - - -
Total Expenditures - - 617,286 617,286 189,034 122 189,156 428,131 69%
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 25,876 - 25,876 193,706 88%
Fringe Benefits - - 71,867 73,752 6,650 - 6,650 67,102 91%
Total Personnel - - 281,449 293,334 32,527 - 32,527 260,808 89%
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 6,310 - 6,310 12,632 67%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - 8,500 8,500 - - - 8,500 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 213,942 213,942 7,310 - 7,310 206,632 97%
Capital - - - - - - - - -
Total Expenditures - - 496,891 508,776 39,837 - 39,837 468,940 92%
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 42,205 - 42,205 121,481 74%
Fringe Benefits 65,074 30,779 64,207 64,207 16,159 - 16,159 48,048 75%
Total Personnel 241,092 147,533 227,893 227,893 58,363 - 58,363 169,529 74%
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 2,446 6,755 9,201 54 1%
Interfund Allocations 68,231 49,491 27,145 27,145 9,049 - 9,049 18,096 67%
Other Services & Charges 45,246 45,563 46,439 46,439 13,585 34,818 48,404 (1,965) -4%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 125,821 108,689 86,855 86,909 25,427 41,573 67,000 19,909 23%
Capital - - - - - - - - -
Total Expenditures 367,811 257,243 315,748 315,802 84,433 41,573 126,006 189,795 60%
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 708,726 798,210 970,872 970,872 249,513 - 249,513 721,359 74%
Fringe Benefits 272,218 251,604 328,080 328,080 89,816 - 89,816 238,264 73%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 339,329 - 339,329 959,623 74%
Supplies 2,962 1,771 3,550 3,747 261 - 261 3,486 93%
Services & Charges
Professional Services 420 475 2,550 2,550 1,345 - 1,345 1,205 47%
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 20,940 - 20,940 41,880 67%
Other Services & Charges 17,336 14,804 20,105 20,105 5,617 - 5,617 14,488 72%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 104,140 125,800 103,181 103,181 28,008 144 28,152 75,029 73%
Capital - - - - - - - - -
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 367,598 144 367,742 1,038,138 74%
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 18,841 18,841 37,688 67%
Interfund Transfers In - - - - - - - -
Total Revenue 62,452 121,558 136,520 136,520 63,483 63,483 73,037 53%
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 1,841,018 464,554 - 464,554 1,376,464 75%
Fringe Benefits 247,411 515,864 617,268 617,268 173,252 - 173,252 444,016 72%
Total Personnel 898,952 2,146,659 2,458,286 2,458,286 637,806 - 637,806 1,820,480 74%
Supplies 13,530 12,665 22,700 23,723 2,779 5,142 7,922 15,801 67%
Services & Charges
Professional Services 118,203 139,573 160,000 394,791 61,962 200,046 262,009 132,782 34%
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 2,601 - 2,601 12,649 83%
Repairs & Maintenance 19,988 4,840 26,500 33,000 3,372 5,661 9,032 23,968 73%
Interfund Allocations 344,631 365,366 418,440 418,440 139,480 - 139,480 278,960 67%
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 4,670 6,610 11,280 10,020 47%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 560,223 564,896 681,974 923,504 217,216 215,024 432,240 491,263 53%
Capital - - - - - - - - -
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 857,802 220,166 1,077,968 2,327,544 68%
Revenue
Licenses & Permits 146,082 160,730 127,000 127,000 60,637 60,637 66,363 52%
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 1,436,881 478,953 478,953 957,928 67%
Interfund Transfers In - - - - - - - -
Total Revenue 272,510 1,707,827 1,793,478 1,793,478 786,832 786,832 1,006,646 56%
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 25,718 - 25,718 84,534 77%
Fringe Benefits - 26,572 30,801 30,801 9,401 - 9,401 21,400 69%
Total Personnel - 107,643 141,053 141,053 35,119 - 35,119 105,934 75%
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 32,777 1,900 34,677 174,574 83%
Printing & Advertising - - 674 674 - - - 674 100%
Utilities - - - - - - - - -
Education & Training - 18 2,800 2,800 86 - 86 2,714 97%
Travel - 201 3,800 3,800 - - - 3,800 100%
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - 19,234 9,740 9,740 3,252 - 3,252 6,488 67%
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 41,213 1,900 43,113 203,801 83%
Capital - - - 50,000 - - - 50,000 100%
Total Expenditures - 171,719 377,567 479,036 82,061 19,802 101,863 377,175 79%
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 75,471 - 75,471 187,251 71%
Fringe Benefits 3,252 40,651 57,060 57,060 12,280 - 12,280 44,780 78%
Total Personnel 16,677 284,780 319,782 319,782 87,751 - 87,751 232,031 73%
Supplies 53 43,669 48,850 53,068 3,735 4,218 7,953 45,115 85%
Services & Charges
Professional Services - 12,054 44,051 52,653 14,227 6,634 20,862 31,791 60%
Printing & Advertising - 594 1,200 1,200 90 - 90 1,110 93%
Education & Training - 4,769 7,624 9,424 676 1,800 2,476 6,948 74%
Travel - 10,609 10,006 10,006 660 - 660 9,346 93%
Repairs & Maintenance - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 638 1,125 6,820 7,320 956 500 1,456 5,864 80%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 638 29,151 69,701 80,603 16,610 8,934 25,544 55,059 68%
Capital - - - - - - - - -
Total Expenditures 17,368 357,600 438,333 453,453 108,095 13,152 121,247 332,205 73%
Revenue
Intergov./ Grants - 117,240 177,238 177,238 79,309 79,309 97,929 55%
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 89,309 89,309 157,929 64%
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 4,707,235 - 4,707,235 12,499,564 73%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 1,715,079 - 1,715,079 4,023,790 70%
Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 6,422,314 - 6,422,314 16,523,354 72%
Supplies 715,253 905,823 1,274,943 1,325,893 234,847 132,577 367,424 958,469 72%
Services & Charges
Professional Services 434,585 657,704 575,000 578,586 269,052 6,489 275,541 303,045 52%
Printing & Advertising - - 24,721 24,721 - - - 24,721 100%
Utilities 183,917 185,066 174,408 174,408 50,315 8,904 59,218 115,190 66%
Education & Training 4,785 350 - - - - - - -
Travel 1,433 1,339 - - - - - - -
Repairs & Maintenance 339,174 906,259 1,042,027 1,063,738 281,512 64,887 346,399 717,339 67%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 1,217,143 - 1,217,143 2,434,288 67%
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 2,420 - 2,420 53,828 96%
Other Services & Charges 270,597 252,842 337,158 339,008 99,569 68,270 167,839 171,169 50%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,455,495 6,482,779 6,004,665 6,031,060 1,991,471 148,550 2,140,021 3,891,040 65%
Capital - 102,885 - - - - - - -
Total Expenditures 29,240,338 29,984,939 30,225,276 30,302,621 8,648,632 281,127 8,929,759 21,372,863 71%
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 17,346 17,346 49,104 74%
Interfund Transfers In - - - - - - - -
Total Revenue 289,432 613,356 460,950 460,950 298,533 298,533 162,417 35%
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 - - 424,616 424,616 119,191 - 119,191 305,425 72%
Fringe Benefits - - 160,375 160,375 45,331 - 45,331 115,044 72%
Total Personnel - - 584,991 584,991 164,522 - 164,522 420,469 72%
Supplies - - 17,000 17,000 3,375 384 3,760 13,240 78%
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 - - 631,268 631,268 167,897 384 168,281 462,986 73%
Revenue
Charges for Services - - - - 925 925 (925) -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - 925 925 (925) -
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 4,754,215 - 4,754,215 11,582,739 71%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 1,720,153 - 1,720,153 3,837,187 69%
Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 6,474,368 - 6,474,368 15,419,926 70%
Supplies 405,751 585,336 570,437 611,000 203,020 103,517 306,537 304,463 50%
Services & Charges
Professional Services 163,002 294,517 224,000 229,940 26,551 68,399 94,950 134,990 59%
Printing & Advertising 132 - 22,214 22,214 926 2,536 3,462 18,752 84%
Utilities 275,135 287,600 284,666 284,666 103,128 5,893 109,021 175,645 62%
Education & Training 76,396 51,604 93,000 93,000 8,070 1,018 9,089 83,911 90%
Travel 38,825 38,139 20,500 20,500 4,568 - 4,568 15,932 78%
Repairs & Maintenance 911,197 1,042,780 807,000 845,171 389,018 70,773 459,792 385,379 46%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 630,170 - 630,170 1,260,360 67%
Other Services & Charges 12,470 5,702 38,500 38,500 10,312 10,461 20,773 17,727 46%
Interfund Transfers Out - 608,052 - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,424,521 1,172,743 159,081 1,331,824 2,092,696 61%
Capital - - - - - - - - -
Total Expenditures 21,516,603 21,716,141 25,839,504 25,929,815 7,850,131 262,598 8,112,729 17,817,085 69%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 100%
Licenses & Permits - - 24,000 24,000 6,025 6,025 17,975 75%
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 1,623 1,623 (623) -62%
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 7,713 7,713 1,862,265 100%
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 3,334 - 3,334 29,666 90%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - 110,000 110,000 2,460 9,016 11,475 98,525 90%
Interfund Allocations - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 143,000 143,000 5,793 9,016 14,809 128,191 90%
Capital - - - - - - - - -
Total Expenditures - - 466,500 148,000 7,477 9,122 16,599 131,401 89%
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 36,367 - 36,367 102,238 74%
Fringe Benefits - - 73,548 73,548 21,684 - 21,684 51,864 71%
Total Personnel - - 212,153 212,153 58,051 - 58,051 154,102 73%
Supplies - - 65,496 383,996 105,401 22,788 128,189 255,807 67%
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 3,383 - 3,383 6,776 67%
Other Services & Charges - - 20,000 20,000 13,759 422 14,182 5,818 29%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 260,569 260,569 22,612 422 23,035 237,534 91%
Capital - - - - - - - - -
Total Expenditures - - 538,218 856,718 186,065 23,210 209,275 647,443 76%
Revenue
Charges for Services - - 3,593,000 3,593,000 1,196,124 1,196,124 2,396,876 67%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - 3,593,000 3,593,000 1,196,124 1,196,124 2,396,876 67%
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 363,209 381,917 505,675 505,675 132,845 - 132,845 372,830 74%
Fringe Benefits 187,894 147,033 210,020 210,580 60,561 560 61,121 149,459 71%
Total Personnel 551,102 528,950 715,695 716,255 193,406 560 193,966 522,289 73%
Supplies 20,327 20,954 26,886 39,050 18,743 5,708 24,451 14,599 37%
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 10,268 27,406 37,674 17,439 32%
Utilities 120,748 128,031 136,268 136,268 33,778 - 33,778 102,490 75%
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 14,383 19,513 33,896 80,795 70%
Interfund Allocations 179,604 240,405 210,875 210,875 70,283 - 70,283 140,592 67%
Other Services & Charges 9,062 10,358 19,455 19,455 7,565 1,318 8,883 10,572 54%
Interfund Transfers Out - - - 175,579 175,579 - 175,579 - 0%
Total Services & Charges 378,059 517,981 545,992 748,414 315,653 53,899 369,552 378,862 51%
Capital - 22,230 - - - - - - -
Total Expenditures 949,488 1,090,114 1,288,573 1,503,719 527,802 60,167 587,969 915,750 61%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 1,139,000 138,049 138,049 1,000,951 88%
Other Income 50,540 46,536 50,000 50,000 5,471 5,471 44,529 89%
Interfund Transfers In - - - - - - - -
Total Revenue 1,182,443 1,266,632 1,189,000 1,189,000 143,520 143,520 1,045,480 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 19,659 - 19,659 60,308 75%
Fringe Benefits 82,636 49,675 39,482 39,482 13,579 - 13,579 25,903 66%
Total Personnel 204,328 138,282 119,449 119,449 33,238 - 33,238 86,211 72%
Supplies 13,006 5,181 13,322 13,792 3,239 3,920 7,159 6,633 48%
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 34,801 - 34,801 47,781 58%
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 14,549 - 14,549 29,088 67%
Other Services & Charges 3,233 2,181 10,761 10,761 2,991 240 3,231 7,530 70%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 171,539 214,947 243,879 252,241 64,462 17,707 82,168 170,071 67%
Capital 15,000 - 15,300 15,300 - - - 15,300 100%
Total Expenditures 403,873 358,410 391,950 400,782 100,939 21,627 122,566 278,215 69%
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 - - 648,098 648,098 (648,098) -
Charges for Services 1,715,313 2,583,508 3,036,794 3,036,794 581,088 581,088 2,455,706 81%
Interest Earnings 82,586 126,119 87,861 87,861 (2,723) (2,723) 90,584 103%
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 76,835 76,835 5,665 7%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 266,664 266,664 533,336 67%
Total Revenue 15,743,288 19,738,852 15,407,952 15,407,952 2,090,712 2,090,712 13,317,240 86%
Expenditures by Division
Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 483,517 4,447 487,964 1,026,584 68%
Parks Maintenance 6,304,034 9,873,523 6,685,118 6,883,332 2,277,902 356,580 2,634,482 4,248,850 62%
Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 352,982 153,068 506,051 1,045,822 67%
Recreation 1,911,046 3,034,640 3,146,517 3,185,143 860,595 65,334 925,929 2,259,214 71%
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 32,066 - 32,066 13,038 29%
Marketing & Events 803,874 965,503 1,266,763 1,277,387 290,535 64,219 354,754 922,633 72%
Regional Cities Grant 1,196,285 3,207,472 - 368,120 288,524 71,805 360,329 7,791 2%
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 5,436,122 715,454 6,151,575 9,873,932 62%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,247,784 1,725,368 - 1,725,368 4,522,416 72%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,217,932 685,637 428 686,065 1,531,867 69%
Total Personnel 7,670,708 7,821,647 8,465,288 8,465,716 2,411,006 428 2,411,433 6,054,283 72%
Supplies 998,555 1,291,583 1,514,963 1,573,600 344,976 402,840 747,816 825,784 52%
Services & Charges
Professional Services 423,466 443,489 135,909 288,044 106,014 60,809 166,824 121,221 42%
Printing & Advertising 37,141 112,043 261,929 267,208 32,218 62,066 94,284 172,924 65%
Utilities 651,921 764,164 674,112 674,131 270,522 2,616 273,138 400,993 59%
Education & Training 10,086 23,428 34,500 36,199 4,101 3,014 7,115 29,084 80%
Travel 12,131 17,974 28,500 28,500 1,987 - 1,987 26,513 93%
Repairs & Maintenance 415,648 689,481 401,510 446,602 209,784 23,539 233,324 213,278 48%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 473,732 - 473,732 947,488 67%
Debt Service
Principal 359,864 456,436 516,346 528,634 178,450 - 178,450 350,184 66%
Interest & Fees 24,972 43,303 50,033 51,872 20,059 - 20,059 31,813 61%
Grants & Subsidies 691,626 715,000 715,000 715,000 365,000 - 365,000 350,000 49%
Other Services & Charges 443,831 1,178,849 688,642 705,780 205,225 149,145 354,370 351,410 50%
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,163,190 1,867,093 301,190 2,168,283 2,994,908 58%
Capital 842,582 9,164,819 500,000 823,001 813,047 10,996 824,044 (1,043) 0%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,025,507 5,436,122 715,454 6,151,575 9,873,932 62%
Net Surplus / (Deficit) 2,096,285 (4,655,625) - (617,555) (3,345,410) (4,060,863)
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 3,023,569 301,449
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 - - 648,098 648,098 (648,098) -
Charges for Services 2,692,400 2,583,508 3,036,794 3,036,794 581,088 581,088 2,455,706 81%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 99,300 126,119 87,861 87,861 (2,723) (2,723) 90,584 103%
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 76,835 76,835 5,665 7%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 266,664 266,664 533,336 67%
Total Revenue 16,772,552 19,738,852 15,407,952 15,407,952 2,090,712 2,090,712 13,317,240 86%
Expenditures by Fund
Parks & Recreation Fund (#201)13,647,003 24,394,477 15,407,952 16,025,507 5,436,122 715,454 6,151,575 9,873,932 62%
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 5,436,122 715,454 6,151,575 9,873,932 62%
Expenditures by Division
Parks Administration 1,259,102 1,723,159 1,514,423 1,514,548 483,517 4,447 487,964 1,026,584 68%
Parks Maintenance 6,509,835 9,873,523 6,685,118 6,883,332 2,277,902 356,580 2,634,482 4,248,850 62%
Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 352,982 153,068 506,051 1,045,822 67%
Recreation 3,546,782 3,034,640 3,146,517 3,185,143 860,595 65,334 925,929 2,259,214 71%
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 32,066 - 32,066 13,038 29%
Marketing & Events 948,583 965,503 1,266,763 1,277,387 290,535 64,219 354,754 922,633 72%
Regional Cities Grant 1,196,285 3,207,472 - 368,120 288,524 71,805 360,329 7,791 2%
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 5,436,122 715,454 6,151,575 9,873,932 62%
Expenditures by Type
Personnel
Salaries & Wages 5,703,819 5,970,871 6,247,884 6,247,784 1,725,368 - 1,725,368 4,522,416 72%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,217,932 685,637 428 686,065 1,531,867 69%
Total Personnel 8,001,115 7,821,647 8,465,288 8,465,716 2,411,006 428 2,411,433 6,054,283 72%
Supplies 1,157,208 1,291,583 1,514,963 1,573,600 344,976 402,840 747,816 825,784 52%
Services & Charges
Professional Services 553,857 443,489 135,909 288,044 106,014 60,809 166,824 121,221 42%
Printing & Advertising 100,791 112,043 261,929 267,208 32,218 62,066 94,284 172,924 65%
Utilities 651,921 764,164 674,112 674,131 270,522 2,616 273,138 400,993 59%
Education & Training 16,940 23,428 34,500 36,199 4,101 3,014 7,115 29,084 80%
Travel 21,485 17,974 28,500 28,500 1,987 - 1,987 26,513 93%
Repairs & Maintenance 431,450 689,481 401,510 446,602 209,784 23,539 233,324 213,278 48%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 473,732 - 473,732 947,488 67%
Debt Service
Principal 359,864 456,436 516,346 528,634 178,450 - 178,450 350,184 66%
Interest & Fees 24,972 43,303 50,033 51,872 20,059 - 20,059 31,813 61%
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 1,178,849 688,642 705,780 205,225 149,145 354,370 351,410 50%
Total Services & Charges 5,595,215 6,116,428 4,927,701 5,163,190 1,867,093 301,190 2,168,283 2,994,908 58%
Capital 884,080 9,164,819 500,000 823,001 813,047 10,996 824,044 (1,043) 0%
Total Expenditures 15,637,617 24,394,477 15,407,952 16,025,507 5,436,122 715,454 6,151,575 9,873,932 62%
Net Surplus / (Deficit)1,134,934 (4,655,625) - (617,555) (3,345,410) (4,060,863)
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 1,506 566 566 181 181 385 68%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,398 23,124 15,566 15,566 2,280 2,280 13,286 85%
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) 2,280 (8,536)
Beginning Cash Balance 55,239 57,485 72,873
Cash Adjustments (69) (16) -
Ending Cash Balance 57,485 72,873 57,623 75,450
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 1,794 507 507 1,287 72%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 101,718 85,639 106,794 106,794 19,939 19,939 86,855 81%
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) 19,939 19,939
Beginning Cash Balance - 101,746 186,401
Cash Adjustments 28 (28) -
Ending Cash Balance 101,746 186,401 178,195 207,098
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 68 68 94 58%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 30,136 23,842 30,162 30,162 68 68 30,094 100%
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 (12,922) (14,285)
Beginning Cash Balance 54,612 73,435 25,789
Cash Adjustments (64) (20) -
Ending Cash Balance 73,435 25,789 25,951 12,972
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 3,354 913 913 2,441 73%
Donations - - - - - - - -
Other Income - 575 - - - - - -
Interfund Transfers In - - - 175,579 175,579 175,579 - 0%
Total Revenue 108,396 92,282 108,354 283,933 195,924 195,924 88,009 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) 105,453 (229,745)
Beginning Cash Balance 416,215 379,010 421,135
Cash Adjustments (537) (105) -
Ending Cash Balance 379,010 421,135 145,085 528,302
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 2,523 229 229 133 133 96 42%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 19,768 16,948 15,229 15,229 4,048 4,048 11,180 73%
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) (30,112) (30,112)
Beginning Cash Balance 109,771 129,405 107,539
Cash Adjustments (133) (36) -
Ending Cash Balance 129,405 107,539 53,608 77,865
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 - 12,652 290 290 12,362 98%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 22,489 - 12,652 290 290 12,362 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) (14,313) (14,313)
Beginning Cash Balance - 3,264,859 120,929
Cash Adjustments 3,264,859 - -
Ending Cash Balance 3,264,859 120,929 0 106,616
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 - - 22,306 22,306 (22,306) -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 186,252 260,532 - - 22,306 22,306 (22,306) -
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) (230,217) (1,442,481)
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 8,848,117
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 1,281,977 313,213 313,213 968,764 76%
Fines, Forfeitures, and Fees 65,553 42,745 62,000 62,000 5,738 5,738 56,263 91%
Interest Earnings 23,047 26,939 11,271 11,271 1,989 1,989 9,282 82%
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 1,356,448 320,959 320,959 1,035,489 76%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 969 - - - - - - - -
Services & Charges
Professional Services 1,001,178 700,337 500,000 503,000 197,789 328,702 526,491 (23,491) -5%
Printing & Advertising - - - - - - - - -
Utilities 97,488 104,528 86,296 96,296 38,307 - 38,307 57,989 60%
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 28,055 - 28,055 56,144 67%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 9,444 13,574 5,000 5,000 4,583 - 4,583 417 8%
Total Services & Charges 1,208,148 994,259 990,495 1,145,875 298,330 505,412 803,743 342,132 30%
Capital - 44,650 190,000 513,680 270,757 52,996 323,753 189,927 37%
Total Expenditures 1,209,117 1,038,909 1,180,495 1,659,555 569,087 558,408 1,127,495 532,059 32%
Net Surplus / (Deficit) 105,124 (7,794) 175,953 (303,107) (248,128) (806,536)
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 1,080,398
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 3,344 3,344 2,931 47%
Interfund Allocation Reimb - 66,045 68,478 68,478 22,822 22,822 45,656 67%
Interfund Transfers In - - - - - - - -
Total Revenue 4,437,177 4,543,033 4,940,073 4,940,073 1,092,022 1,092,022 3,848,051 78%
Expenditures by Type
Personnel
Salaries & Wages 1,370,048 1,385,180 1,523,128 1,523,128 446,672 - 446,672 1,076,456 71%
Fringe Benefits 472,805 441,043 578,952 578,952 144,005 - 144,005 434,947 75%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 590,677 - 590,677 1,511,403 72%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 158,683 7,012 165,695 1,254,299 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 344,126 375,552 353,989 353,989 116,795 - 116,795 237,194 67%
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 39,235 25,800 65,035 64,959 50%
Interfund Allocations - 162,380 169,544 169,544 56,520 - 56,520 113,024 67%
Insurance 90,112 57,019 57,047 57,047 17,882 - 17,882 39,165 69%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 518,552 512,899 579,589 579,820 121,157 3,178 124,334 455,486 79%
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 1,513,827 375,631 29,042 404,673 1,109,155 73%
Capital - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 1,124,991 36,055 1,161,046 3,874,857 77%
Net Surplus / (Deficit) 177,469 14,358 (57,642) (95,828) (32,969) (69,023)
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 1,729,997
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 1,865 1,865 8,135 81%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - 177,475 - - - - - -
Total Revenue 2,026 190,441 10,000 10,000 1,865 1,865 8,135 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) 1,865 1,865
Beginning Cash Balance 865,353 857,363 981,681
Cash Adjustments - - -
Ending Cash Balance 857,363 981,681 (8,319) 983,546
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 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 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 1,172 1,172 28 2%
Donations - - - - - - - -
Other Income 110,049 104,511 95,720 95,720 49,487 49,487 46,233 48%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 85,909 90,752 93,939 93,939 - - 93,939 100%
Total Revenue 417,430 433,930 412,296 412,296 272,096 272,096 140,200 34%
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 162,702 280,090 285,614 285,614 141,409 - 141,409 144,205 50%
Interest & Fees 143,034 135,333 125,482 125,482 63,979 - 63,979 61,504 49%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 305,736 415,423 411,096 411,096 205,388 - 205,388 205,709 50%
Capital - - - - - - - - -
Total Expenditures 305,736 415,423 411,096 411,096 205,388 - 205,388 205,709 50%
Net Surplus / (Deficit) 111,694 18,507 1,200 1,200 66,709 66,709
Beginning Cash Balance 58,882 170,609 189,082
Cash Adjustments 33 (33) -
Ending Cash Balance 170,609 189,082 190,282 256,356
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 (47) (47) 167 139%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 509 682 120 120 (47) (47) 167 139%
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) (47) (47)
Beginning Cash Balance 28,513 28,987 29,661
Cash Adjustments (36) (8) -
Ending Cash Balance 28,987 29,661 9,781 29,855
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 (738) (738) 6,529 113%
Donations - - - - - - - -
Other Income 455,998 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 455,872 10,724 5,791 5,791 (738) (738) 6,529 113%
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 (738) (738)
Beginning Cash Balance - 455,998 466,596
Cash Adjustments 126 (126) -
Ending Cash Balance 455,998 466,596 472,387 469,654
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 2,000 730 730 1,270 64%
Donations - - - - - - - -
Other Income 31,723 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 347,259 409,270 377,756 377,756 127,403 127,403 250,353 66%
Total Revenue 381,769 412,797 379,756 379,756 128,133 128,133 251,623 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 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) (60,757) (60,757)
Beginning Cash Balance 557,768 560,431 590,497
Cash Adjustments - - -
Ending Cash Balance 560,431 590,497 588,122 529,739
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 2,281 599 599 1,682 74%
Donations - - - - - - - -
Other Income 300 310 - - 18 18 (18) -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 40,730 10,724 32,281 32,281 617 617 31,664 98%
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) (31,136) (31,136)
Beginning Cash Balance 194,467 227,103 237,764
Cash Adjustments (237) (63) -
Ending Cash Balance 227,103 237,764 163,045 207,595
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 32 32 115 78%
Donations 750 - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 1,120 381 347 347 32 32 315 91%
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) 32 32
Beginning Cash Balance 12,860 13,109 12,864
Cash Adjustments (16) (4) -
Ending Cash Balance 13,109 12,864 12,211 12,949
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 38,031 38,031 81,969 68%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 111,000 33,937 33,937 77,063 69%
Interest Earnings 9,917 9,307 2,121 2,121 1,025 1,025 1,096 52%
Donations 525 - 1,000 1,000 - - 1,000 100%
Other Income 17,621 38,661 21,000 21,000 9,805 9,805 11,195 53%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 231,395 286,349 255,121 255,121 82,797 82,797 172,323 68%
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 18,496 50 18,546 67,504 78%
Travel 40,706 41,704 50,000 50,000 9,238 - 9,238 40,762 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 33,529 50 33,579 160,071 83%
Capital - - - - - - - - -
Total Expenditures 357,452 312,170 345,500 395,377 77,451 1,187 78,638 316,740 80%
Net Surplus / (Deficit) (126,057) (25,821) (90,379) (140,256) 5,347 4,160
Beginning Cash Balance 573,049 446,232 420,288
Cash Adjustments (760) (123) -
Ending Cash Balance 446,232 420,288 280,032 427,345
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 2,922,110 2,922,110 5,844,220 67%
Interest Earnings 22,175 65,117 10,000 10,000 7,184 7,184 2,816 28%
Total Revenue 8,509,511 9,270,247 8,776,330 8,776,330 2,929,294 2,929,294 5,847,036 67%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 1,438,028 - 1,438,028 3,181,631 69%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 1,281,157 - 1,281,157 3,049,730 70%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 2,719,184 - 2,719,184 6,231,361 70%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 1,991,626 - 1,991,626 4,632,300 70%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 727,558 - 727,558 1,599,061 69%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 2,719,184 - 2,719,184 6,231,361 70%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 2,719,184 - 2,719,184 6,231,361 70%
Net Surplus / (Deficit) 970,787 1,287,988 (174,215) (174,215) 210,110 210,110
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 3,469,475
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 1,796 1,796 6,636 79%
Other Income 3,507 5,333 5,720 5,720 1,440 1,440 4,280 75%
Interfund Transfers In - - - - - - - -
Total Revenue 16,930 22,997 14,152 14,152 3,236 3,236 10,916 77%
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 6,635 - 6,635 43,366 87%
Interfund Transfers Out - - - 49,087 49,087 - 49,087 - 0%
Total Services & Charges 18,198 50,000 50,000 99,087 55,722 - 55,722 43,366 44%
Capital - - - - - - - - -
Total Expenditures 18,198 50,000 50,000 99,087 55,722 - 55,722 43,366 44%
Net Surplus / (Deficit) (1,268) (27,003) (35,848) (84,935) (52,485) (52,485)
Beginning Cash Balance 752,925 750,703 723,493
Cash Adjustments (954) (207) -
Ending Cash Balance 750,703 723,493 638,558 673,952
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 10 10 41 80%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 70 94 51 51 10 10 41 80%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)70 94 51 51 10 10
Beginning Cash Balance 3,927 3,992 4,085
Cash Adjustments (5) (1) -
Ending Cash Balance 3,992 4,085 4,136 4,112
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 3,109 3,109 5,194 63%
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 74,544 74,544 1,810,572 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) (528,231) (1,758,772)
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 1,437,347
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 - - 5,415 5,415 (5,415) -
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 - - 6,212 6,212 (6,212) -
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 52,412 - 52,412 (2,187) -4%
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 89,096 14,275 103,371 1,719,221 94%
Capital 19,811 35,359 - - - - - - -
Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 90,564 14,275 104,839 1,719,221 94%
Net Surplus / (Deficit) 118,765 494,666 (1,771,992) (1,824,059) (84,352) (98,626)
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 2,344,323
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 70 70 168 71%
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 451 9,958 10,238 10,238 70 70 10,168 99%
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 70 (2,334)
Beginning Cash Balance 27,506 19,085 27,582
Cash Adjustments (37) (5) -
Ending Cash Balance 19,085 27,582 27,820 27,764
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 52,000 52,000 38,000 42%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 2,726 5,807 2,317 2,317 878 878 1,439 62%
Donations - 24,945 - - - - - -
Other Income 5,152 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 108,468 142,622 92,317 92,317 52,878 52,878 39,439 43%
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 12,012 8,118 20,130 1,152 5%
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 12,437 8,118 20,555 74,527 78%
Net Surplus / (Deficit) 57,927 111,041 17 (2,765) 40,441 32,323
Beginning Cash Balance 123,859 181,646 292,637
Cash Adjustments (141) (50) -
Ending Cash Balance 181,646 292,637 289,872 334,269
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 1,240 327 327 913 74%
Donations - - - - - - - -
Other Income - 175 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 22,903 26,288 21,240 21,240 9,577 9,577 11,663 55%
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 2,843 - 2,843 6,657 70%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 11,399 6,737 21,000 21,000 2,843 - 2,843 18,157 86%
Capital - - - - - - - - -
Total Expenditures 11,589 6,737 22,500 22,500 3,057 - 3,057 19,443 86%
Net Surplus / (Deficit) 11,314 19,551 (1,260) (1,260) 6,520 6,520
Beginning Cash Balance 87,473 98,680 118,204
Cash Adjustments (108) (27) -
Ending Cash Balance 98,680 118,204 116,944 125,205
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 - 249,946 180,998 180,998 68,948 28%
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees 12,766 9,219 10,000 10,000 2,356 2,356 7,644 76%
Interest Earnings 2,278 4,036 1,265 1,265 17 17 1,248 99%
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 31,265 281,211 183,371 183,371 97,840 35%
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 11,117 6,708 17,825 27,175 60%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 43,835 44,922 45,000 45,000 11,117 6,708 17,825 27,175 60%
Capital - - - 215,909 59,313 155,924 215,238 671 0%
Total Expenditures 63,050 110,228 92,000 391,226 157,335 162,663 319,998 71,228 18%
Net Surplus / (Deficit) 67,316 (33,431) (60,735) (110,015) 26,036 (136,627)
Beginning Cash Balance 135,365 202,528 169,042
Cash Adjustments (153) (56) -
Ending Cash Balance 202,528 169,042 59,027 195,766
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 (357) (357) 1,723 126%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 36,436 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 (357) (357) 6,723 106%
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) (357) (357)
Beginning Cash Balance 130,729 153,920 113,552
Cash Adjustments - - -
Ending Cash Balance 153,920 113,552 68,918 114,119
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 3,854 942 942 2,912 76%
Debt Proceeds 5,005,758 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,060,866 40,384 3,854 3,854 942 942 2,912 76%
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) (61,898) (61,898)
Beginning Cash Balance - 3,502,969 398,940
Cash Adjustments 968 (968) -
Ending Cash Balance 3,502,969 398,940 313,483 338,665
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 1,431,141 - 1,431,141 3,360,220 70%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 1,431,141 - 1,431,141 3,360,220 70%
Supplies 67 - 100 100 - - - 100 100%
Services & Charges
Professional Services 3,202 4,000 6,000 6,000 3,500 - 3,500 2,500 42%
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 1,500 297 - 297 1,203 80%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 3,797 - 3,797 4,053 52%
Capital - - - - - - - - -
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 1,434,937 - 1,434,937 3,364,373 70%
Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (1,434,718) (1,434,718)
Beginning Cash Balance 464,746 315,853 335,712
Cash Adjustments (629) (87) -
Ending Cash Balance 315,853 335,712 442,903 (1,097,639)
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 1,431,141 - 1,431,141 3,360,220 70%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 1,431,141 - 1,431,141 3,360,220 70%
Supplies 67 - 100 100 - - - 100 100%
Services & Charges
Professional Services 3,202 4,000 6,000 6,000 3,500 - 3,500 2,500 42%
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 1,500 297 - 297 1,203 80%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 3,797 - 3,797 4,053 52%
Capital - - - - - - - - -
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 1,434,937 - 1,434,937 3,364,373 70%
Net Surplus / (Deficit) (148,263) 19,946 107,191 107,191 (1,434,718) (1,434,718)
Beginning Cash Balance 464,746 315,853 335,712
Cash Adjustments (629) (87) -
Ending Cash Balance 315,853 335,712 442,903 (1,097,639)
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 6 6 (2) -50%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 51 55 4 4 6 6 (2) -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 - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 601 - 2,020 2,020 - - - 2,020 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 601 - 2,020 2,020 - - - 2,020 100%
Capital - - - - - - - - -
Total Expenditures 601 - 2,020 2,020 - - - 2,020 100%
Net Surplus / (Deficit)(550) 55 (2,016) (2,016) 6 6
Beginning Cash Balance 2,889 2,335 2,390
Cash Adjustments (4) (1) -
Ending Cash Balance 2,335 2,390 374 2,405
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 2,196 2,196 17,804 89%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 100,000 100,000 100,000 100,000 - - 100,000 100%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 179,731 121,005 120,000 120,000 2,196 2,196 117,804 98%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 98,594 149,969 25,000 873,464 148,993 705,640 854,632 18,832 2%
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 25,000 873,464 148,993 705,640 854,632 18,832 2%
Capital - - - - - - - - -
Total Expenditures 98,594 149,969 25,000 873,464 148,993 705,640 854,632 18,832 2%
Net Surplus / (Deficit) 81,136 (28,964) 95,000 (753,464) (146,796) (852,436)
Beginning Cash Balance 876,414 956,464 927,235
Cash Adjustments (1,087) (264) -
Ending Cash Balance 956,464 927,235 173,771 784,212
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 3,000 461 461 2,539 85%
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 18,463 18,463 56,547 75%
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) (14,185) (104,402)
Beginning Cash Balance 410,752 345,693 64,754
Cash Adjustments (553) (80) -
Ending Cash Balance 345,693 64,754 4,291 50,606
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 338,582 212,079 249,070 249,070 107,709 107,709 141,361 57%
Fines, Forfeitures, and Fees - - 40,000 40,000 14,750 14,750 25,250 63%
Interest Earnings 14,158 13,570 15,000 15,000 1,382 1,382 13,618 91%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 4,256 4,123 - - 990 990 (990) -
Interfund Allocation Reimb - - 174,531 174,531 58,179 58,179 116,352 67%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 762,963 762,963 1,525,936 67%
Total Revenue 2,493,209 3,014,405 3,232,000 3,232,000 953,473 953,473 2,278,527 70%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,788,354 477,037 - 477,037 1,311,317 73%
Fringe Benefits 630,626 528,540 665,776 665,776 187,330 - 187,330 478,446 72%
Total Personnel 2,095,383 2,021,736 2,454,130 2,454,130 664,367 - 664,367 1,789,763 73%
Supplies 19,501 18,276 25,792 28,054 8,813 2,138 10,951 17,103 61%
Services & Charges
Professional Services 315,383 155,829 289,100 452,479 49,748 178,088 227,836 224,643 50%
Printing & Advertising 10,940 13,604 24,707 24,773 3,146 2,206 5,352 19,421 78%
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 12,893 88,678 101,571 9,380 8%
Interfund Allocations 390,538 464,363 357,941 357,941 119,317 - 119,317 238,624 67%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 10,694 16,116 18,830 18,926 4,202 692 4,894 14,032 74%
Interfund Transfers Out - - - - 10,000 - 10,000 (10,000) -
Total Services & Charges 759,969 695,723 752,078 1,018,494 204,373 271,189 475,562 542,933 53%
Capital - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 877,553 273,327 1,150,880 2,349,799 67%
Net Surplus / (Deficit) (381,644) 278,670 - (268,678) 75,919 (197,407)
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 1,089,961
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 4,861,000 639,037 639,037 4,221,963 87%
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 93,839 93,839 109,161 54%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,746,089 2,515,244 2,914,000 5,064,000 732,885 732,885 4,331,114 86%
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 5,264,954 658,453 2,473,566 3,132,019 2,132,935 41%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 3,848,101 2,555,898 2,911,000 5,332,632 658,453 2,581,244 3,239,697 2,092,935 39%
Capital - - - - - - - - -
Total Expenditures 3,848,101 2,555,898 2,911,000 5,332,632 658,453 2,581,244 3,239,697 2,092,935 39%
Net Surplus / (Deficit) (102,012) (40,654) 3,000 (268,632) 74,433 (2,506,811)
Beginning Cash Balance 450,607 347,782 305,248
Cash Adjustments (813) (1,880) -
Ending Cash Balance 347,782 305,248 36,616 379,605
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 6,344 625 500 500 111 111 389 78%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 37,508 84,104 30,000 30,000 8,076 8,076 21,924 73%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 43,852 84,730 30,500 30,500 8,187 8,187 22,313 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 486,081 60,000 40,000 40,000 20,000 - 20,000 20,000 50%
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 486,081 60,000 40,000 40,000 20,000 - 20,000 20,000 50%
Capital - - - - - - - - -
Total Expenditures 486,081 60,000 40,000 40,000 20,000 - 20,000 20,000 50%
Net Surplus / (Deficit) (442,229) 24,730 (9,500) (9,500) (11,813) (11,813)
Beginning Cash Balance 471,939 28,990 53,712
Cash Adjustments (720) (8) -
Ending Cash Balance 28,990 53,712 44,212 42,117
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 1,780,650 354,988 354,988 1,425,662 80%
Interest Earnings 46,652 45,340 25,201 25,201 4,585 4,585 20,616 82%
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 1,808,851 359,795 359,795 1,449,056 80%
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 1,808,851 361,924 361,924 1,446,927 80%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 235,400 - 235,400 639,267 73%
Fringe Benefits 319,576 273,508 339,734 339,734 99,236 - 99,236 240,498 71%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 334,635 - 334,635 879,765 72%
Supplies 21,813 14,307 19,576 24,818 8,354 2,367 10,721 14,097 57%
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 6,048 - 6,048 18,952 76%
Interfund Allocations 337,091 252,023 328,799 328,799 109,599 - 109,599 219,200 67%
Debt Service
Principal 42,475 46,342 42,727 42,727 16,834 - 16,834 25,893 61%
Interest & Fees 3,749 3,141 2,225 2,225 752 - 752 1,473 66%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 43,665 3,948 20,572 22,072 4,304 - 4,304 17,768 81%
Interfund Transfers Out - 158,943 - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 142,083 - 142,083 303,584 68%
Capital - - 50,000 50,000 - - - 50,000 100%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 485,072 2,367 487,440 1,247,446 72%
Total Code Enforcement 2,680,038 3,001,390 - 270,543 23,183 251,167 274,350 (3,807) -1%
Total Fund Expenditures 4,172,542 4,496,742 1,727,493 2,005,428 508,255 253,534 761,790 1,243,638 62%
Net Surplus / (Deficit)(1,038,636) 184,896 73,258 (196,577) (146,332) (399,866)
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 2,083,796 2,143,220
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 66,561 66,561 158,639 70%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 234,521 293,958 225,200 225,200 66,561 66,561 158,639 70%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 89,432 95,223 135,000 130,000 17,711 - 17,711 112,290 86%
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 3,146 - 3,146 15,854 83%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 102,258 119,441 149,000 149,000 20,856 - 20,856 128,144 86%
Capital - - - - - - - - -
Total Expenditures 102,258 119,441 149,000 149,000 20,856 - 20,856 128,144 86%
Net Surplus / (Deficit) 132,263 174,517 76,200 76,200 45,705 45,705
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 2,140,939
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 3,000 791 791 2,209 74%
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 1,719,500 858,791 858,791 860,709 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 770,444 742,019 713,044 713,044 360,884 - 360,884 352,160 49%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,710,444 1,712,019 1,713,044 1,713,044 855,884 - 855,884 857,160 50%
Capital - - - - - - - - -
Total Expenditures 1,710,444 1,712,019 1,713,044 1,713,044 855,884 - 855,884 857,160 50%
Net Surplus / (Deficit) 8,145 8,111 6,456 6,456 2,907 2,907
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 1,737,808
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 - - 10 10 (10) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 121 65 - - 10 10 (10) -
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 - 3,048,122 528,622 - 528,622 2,519,500 83%
Total Expenditures 8,479,190 4,602,119 - 3,048,122 528,622 - 528,622 2,519,500 83%
Net Surplus / (Deficit) (8,479,069) (4,602,054) - (3,048,122) (528,612) (528,612)
Beginning Cash Balance 16,129,314 7,650,244 3,048,190
Cash Adjustments - - -
Ending Cash Balance 7,650,244 3,048,190 68 2,519,579
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 1,472 1,472 4,528 75%
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 1,396,625 649,597 649,597 747,028 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 1,472 1,472
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 3,463,172
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 1,009,362 1,009,362 2,031,888 67%
Licenses & Permits - 3,150 3,000 3,000 725 725 2,275 76%
Charges for Services 246,361 253,301 232,670 232,670 62,615 62,615 170,055 73%
Interest Earnings 137,767 146,469 28,864 28,864 9,295 9,295 19,569 68%
Other Income 56,611 42,383 5,300 5,300 47,478 47,478 (42,178) -796%
Interfund Allocation Reimb - 138,150 149,020 149,020 49,668 49,668 99,352 67%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 1,979,254 1,979,254 2,958,496 60%
Total Revenue 11,126,434 7,644,569 7,897,854 8,397,854 3,158,397 3,158,397 5,239,457 62%
Expenditures by Division
Streets / Traffic & Lighting 8,914,649 9,441,018 7,230,493 7,474,820 2,587,131 487,129 3,074,261 4,400,559 59%
Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 242,738 58,688 301,426 1,463,929 83%
Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 2,829,869 545,817 3,375,687 5,864,488 63%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 2,295,114 926,964 - 926,964 1,368,150 60%
Fringe Benefits 1,351,638 970,717 928,777 928,777 420,341 - 420,341 508,436 55%
Total Personnel 4,236,841 3,573,668 3,223,891 3,223,891 1,347,306 - 1,347,306 1,876,586 58%
Supplies 1,701,021 1,080,335 1,209,775 1,812,474 370,867 442,981 813,848 998,626 55%
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 65 458 523 5,217 91%
Utilities 45,568 49,037 49,200 49,820 19,915 6,370 26,285 23,535 47%
Education & Training 4,425 9,540 15,000 15,000 3,775 2,975 6,750 8,250 55%
Travel 1,716 3,391 15,000 15,000 2,210 - 2,210 12,790 85%
Repairs & Maintenance 1,679,173 424,771 1,047,588 690,214 351,668 35,344 387,012 303,202 44%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 511,659 - 511,659 1,023,328 67%
Debt Service
Principal 719,026 734,901 869,006 869,006 186,473 - 186,473 682,533 79%
Interest & Fees 37,504 45,227 69,940 69,940 5,448 - 5,448 64,492 92%
Other Services & Charges 94,989 177,033 123,284 123,381 1,784 1,384 3,168 120,213 97%
Interfund Transfers Out - 2,500,000 - - - - - - -
Total Services & Charges 4,271,818 6,217,408 4,478,759 4,203,810 1,111,696 102,836 1,214,532 2,989,279 71%
Capital 27,868 64,316 - - - - - - -
Total Expenditures 10,237,548 10,935,727 8,912,425 9,240,175 2,829,869 545,817 3,375,687 5,864,491 63%
Net Surplus / (Deficit) 888,885 (3,291,158) (1,014,571) (842,321) 328,527 (217,290)
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 5,086,008
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 1,009,362 1,009,362 2,031,888 67%
Intergov./ Grants - - - - - - - -
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings - 12,367 144 144 3,011 3,011 (2,867) -1991%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 3,221,418 3,041,394 3,041,394 1,012,373 1,012,373 2,029,021 67%
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 15,587 15,958 31,545 1,155,481 97%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - 774,629 439,246 1,339,246 33,760 - 33,760 1,305,486 97%
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 33,760 - 33,760 1,305,486 97%
Capital - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 3,955,650 49,346 15,958 65,305 3,890,345 98%
Net Surplus / (Deficit) - 652,202 15,130 (914,256) 963,027 947,069
Beginning Cash Balance - - 648,877
Cash Adjustments - (3,325) -
Ending Cash Balance - 648,877 (265,379) 1,617,869
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 1,539,462 630,304 630,304 909,158 59%
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 12,503 12,503 (8,405) -205%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 412,635 38,375 - - 15,860 15,860 (15,860) -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - 2,500,000 - - - - - -
Total Revenue 2,602,744 4,625,282 1,893,560 1,893,560 658,667 658,667 1,234,893 65%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 555,400 63,646 250,000 278,876 3,308 28,876 32,183 246,693 88%
Services & Charges
Professional Services 14,000 175,032 80,000 671,081 61,378 535,211 596,589 74,492 11%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 764,121 376,289 1,250,000 1,580,211 33,424 297,286 330,710 1,249,501 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 94,802 832,497 927,299 2,338,993 72%
Capital 391,854 2,095,286 400,000 2,252,797 17,467 1,840,003 1,857,470 395,327 18%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 115,577 2,701,376 2,816,953 2,981,013 51%
Net Surplus / (Deficit) 592,869 1,292,460 (1,101,440) (3,904,405) 543,090 (2,158,286)
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 5,785,209
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 2,181 273 273 1,908 87%
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 2,181 273 273 1,908 87%
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) (38,746) (163,814)
Beginning Cash Balance 2,281,338 759,357 170,335
Cash Adjustments 210 (210) -
Ending Cash Balance 759,357 170,335 8,429 132,282
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 1,212 1,212 1,444 54%
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 2,002,656 263,487 263,487 1,739,169 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) 168,086 (725,901)
Beginning Cash Balance 992,943 330,177 448,377
Cash Adjustments 91 (91) -
Ending Cash Balance 330,177 448,377 (523,308) 618,288
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 6,084 6,084 1,916 24%
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 543,992 644,925 501,328 501,328 252,748 252,748 248,580 50%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - 1,502 500,000 597,870 6,438 97,127 103,565 494,305 83%
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 10,185 235,480 245,664 494,305 67%
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 1,672,285 645,517 314,669 960,186 712,099 43%
Net Surplus / (Deficit) (134,462) (581,109) 1,328 (1,170,957) (392,768) (707,438)
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 1,806,968
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 1,780,868 1,780,868 3,823,582 68%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 9,741 10,429 - - 818 818 (818) -
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 1,879,289 1,879,289 3,737,861 67%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,132,274 312,916 - 312,916 819,358 72%
Fringe Benefits 502,791 421,865 518,320 518,320 161,945 - 161,945 356,375 69%
Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 474,860 - 474,860 1,175,733 71%
Supplies 277,367 254,413 424,000 454,360 67,749 178,213 245,962 208,398 46%
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 972,796 810,289 720,000 720,000 326,474 - 326,474 393,526 55%
Interfund Allocations 851,115 998,406 958,978 958,978 319,658 - 319,658 639,320 67%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 884,322 998,584 1,036,700 1,041,146 266,630 686,402 953,033 88,113 8%
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 1,247,763 686,402 1,934,165 2,052,401 51%
Capital - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 1,790,372 864,616 2,654,987 3,436,532 56%
Net Surplus / (Deficit) (79,622) (81,191) (439,564) (474,370) 88,917 (775,698)
Beginning Cash Balance 533,909 526,853 448,091
Cash Adjustments 72,566 2,429 -
Ending Cash Balance 526,853 448,091 (26,279) 520,507
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 5,160 617 617 512 512 105 17%
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 1,231,966 335,512 335,512 896,454 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 1,159,236 390,990 - 390,990 768,246 66%
Interest & Fees 65,381 67,113 72,113 72,113 18,006 - 18,006 54,107 75%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 408,996 - 408,996 822,353 67%
Capital - - - 94,000 25,770 94,000 119,770 (25,770) -27%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,325,349 434,766 94,000 528,766 796,583 60%
Net Surplus / (Deficit) 4,657 20,182 617 (93,383) (99,254) (193,254)
Beginning Cash Balance 39,995 44,603 64,773
Cash Adjustments (49) (12) -
Ending Cash Balance 44,603 64,773 (28,610) (34,217)
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 5,579,827 5,579,827 13,839,209 71%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 52,112 72,870 30,000 30,000 6,372 6,372 23,628 79%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 33,509 37,155 47,500 47,500 10,053 10,053 37,447 79%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 596,111 596,111 1,192,216 67%
Interfund Transfers In 108,690 159,826 100,000 100,000 32,594 32,594 67,406 67%
Total Revenue 16,973,411 20,433,157 21,384,863 21,384,863 6,224,957 6,224,957 15,159,906 71%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,665,888 1,032,842 - 1,032,842 2,633,046 72%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,526,296 479,005 - 479,005 1,047,291 69%
Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 1,511,846 - 1,511,846 3,680,337 71%
Supplies 1,319,059 1,499,242 1,681,960 1,809,578 430,907 180,716 611,623 1,197,955 66%
Services & Charges
Professional Services 1,373,050 2,013,180 2,600,930 2,919,460 612,469 665,104 1,277,573 1,641,887 56%
Printing & Advertising 469 1,165 10,359 10,359 337 141 478 9,881 95%
Utilities 777,050 769,708 833,700 833,700 231,965 - 231,965 601,735 72%
Education & Training 11,331 10,627 30,175 36,960 5,654 2,756 8,410 28,550 77%
Travel 2,785 2,386 18,750 18,750 2,644 - 2,644 16,106 86%
Repairs & Maintenance 359,337 321,740 390,200 498,185 149,718 34,884 184,602 313,583 63%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 728,110 - 728,110 1,456,224 67%
Insurance - - - - - - - - -
Debt Service
Principal 394,755 396,892 402,017 402,017 199,253 - 199,253 202,764 50%
Interest & Fees 35,731 23,014 15,525 15,525 8,664 - 8,664 6,861 44%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 1,222,554 1,886,371 1,556,920 1,892,763 577,013 354,167 931,180 961,583 51%
Interfund Transfers Out 3,778,273 7,202,176 7,582,928 7,582,928 2,253,421 - 2,253,421 5,329,507 70%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,394,981 4,769,247 1,057,052 5,826,299 10,568,681 64%
Capital - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 6,712,001 1,237,767 7,949,768 15,446,973 66%
Net Surplus / (Deficit) 1,179,289 (247,235) (1,115,119) (2,011,880) (487,043) (1,724,811)
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 3,764,463
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 225,863 192,850 100,000 100,000 179,131 179,131 (79,131) -79%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 35,872 73,538 25,000 25,000 13,384 13,384 11,616 46%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 1,287,344 1,287,344 2,574,656 67%
Total Revenue 269,787 3,507,387 3,987,000 3,987,000 1,479,859 1,479,859 2,507,141 63%
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 4,756,255 250,287 312,559 562,847 4,193,408 88%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 250,287 426,351 676,638 4,193,409 86%
Net Surplus / (Deficit) (254,403) 2,294,733 845,000 (883,047) 1,229,572 803,221
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 5,432,133
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 3,231 3,231 16,769 84%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 26,882 34,493 20,000 20,000 3,231 3,231 16,769 84%
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 8,457 - 8,457 11,543 58%
Total Services & Charges 24,957 34,076 20,000 20,000 8,457 - 8,457 11,543 58%
Capital - - - - - - - - -
Total Expenditures 24,957 34,076 20,000 20,000 8,457 - 8,457 11,543 58%
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 1,288,342
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 3,847 3,847 16,153 81%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 406,000 406,000 1,415,486 78%
Total Revenue 2,002,533 2,038,708 1,841,486 1,841,486 409,847 409,847 1,431,639 78%
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 5,008 - 5,008 14,992 75%
Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 5,508 - 5,508 1,835,978 100%
Capital - - - - - - - - -
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 5,508 - 5,508 1,835,978 100%
Net Surplus / (Deficit) 1,701,739 (1,444,341) - - 404,338 404,338
Beginning Cash Balance 28,105 1,730,279 285,460
Cash Adjustments 435 (478) -
Ending Cash Balance 1,730,279 285,460 285,460 690,960
Cash Reserves Target 1,730,279 285,460 285,460
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. Biannual installments are disbursed at the end of June and
December. June's payment includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal.
This fund receives interfund transfers from the Water Works Operations Fund (#620).
Current debt includes:
- 2012 Water Works Refunding Bonds, Refund 2002 - scheduled to retire on 1/1/23 with final payment being made in December 2022, (debt schedule #25)
- 2009 Water Works Improvements, State Revolving Fund - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #68)
- 2009 Water Works Improvements, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
- 2012 Water Works Revenue Bond - scheduled to retire on 1/1/33 with final payment being made in December 2032, (debt schedule #99)
- 2016 Water Works Refunding Bonds, Refund 2000 & 2006 - scheduled to retire on 1/1/27 with final payment being made in December 2026, (debt schedule #156)
Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
100% cash reserves per bond covenants
111
City of South Bend, Indiana
Monthly Financial Report
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 3,672 3,672 16,328 82%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 25,420 33,355 20,000 20,000 3,672 3,672 16,328 82%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 24,000 34,582 20,000 20,000 - - - 20,000 100%
Total Services & Charges 24,000 34,582 20,000 20,000 - - - 20,000 100%
Capital - - - - - - - - -
Total Expenditures 24,000 34,582 20,000 20,000 - - - 20,000 100%
Net Surplus / (Deficit)1,420 (1,227) - - 3,672 3,672
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 1,434,034
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 7,345 7,345 32,655 82%
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 24,276 24,276 215,724 90%
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 19,128 - 19,128 20,872 52%
Total Services & Charges 43,905 65,938 40,000 40,000 19,128 - 19,128 20,872 52%
Capital - - - - - - - - -
Total Expenditures 43,905 65,938 40,000 40,000 19,128 - 19,128 20,872 52%
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 640,050 652,271 645,105 645,105 219,256 219,256 425,849 66%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 34,121 48,681 25,197 25,197 5,388 5,388 19,809 79%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - 365 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 674,171 701,317 670,302 670,302 224,644 224,644 445,658 66%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 115,313 35,125 - 35,125 80,188 70%
Fringe Benefits 69,760 44,267 48,247 48,247 16,657 - 16,657 31,590 65%
Total Personnel 218,059 152,608 163,560 163,560 51,783 - 51,783 111,778 68%
Supplies 32,495 29,334 16,265 44,785 10,558 21,975 32,533 12,252 27%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 700 700 - - - 700 100%
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance 250,641 291,547 386,000 442,299 142,308 265,002 407,310 34,989 8%
Interfund Allocations 17,868 75,495 84,511 84,511 28,167 - 28,167 56,344 67%
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 6,150 3,828 6,500 6,500 268 - 268 6,232 96%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 274,659 370,870 477,711 534,010 170,743 265,002 435,745 98,265 18%
Capital - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 742,355 233,084 286,977 520,061 222,295 30%
Net Surplus / (Deficit) 148,958 148,505 12,766 (72,053) (8,440) (295,417)
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 2,168,263
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 12,396,357 12,396,357 26,284,320 68%
Interest Earnings 234,125 325,226 45,000 45,000 30,631 30,631 14,369 32%
Other Income 98,616 93,446 50,784 50,784 23,098 23,098 27,686 55%
Interfund Allocation Reimb - 421,463 446,759 446,759 148,927 148,927 297,832 67%
Interfund Transfers In 456,442 327,330 145,000 145,000 39,403 39,403 105,597 73%
Total Revenue 39,302,300 40,413,309 39,368,220 39,368,220 12,638,416 12,638,416 26,729,804 68%
Expenditures by Division
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 1,667,099 2,594,430 4,261,529 5,100,381 54%
Concrete Crew 387,496 418,317 517,611 535,869 149,442 7,161 156,603 379,266 71%
Wastewater 29,273,354 32,455,767 34,798,285 36,155,452 13,577,328 1,591,120 15,168,448 20,987,004 58%
Organic Resources 1,557,590 1,609,596 1,656,029 1,662,878 559,217 162,813 722,030 940,848 57%
Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 15,953,085 4,355,524 20,308,609 27,407,499 57%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,162,463 1,487,966 - 1,487,966 3,674,497 71%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,042,077 664,051 - 664,051 1,378,026 67%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 2,152,018 - 2,152,018 5,052,523 70%
Supplies 1,747,634 1,739,090 2,214,711 2,605,549 550,161 348,997 899,159 1,706,390 65%
Services & Charges
Professional Services 1,383,933 1,645,831 1,617,000 2,082,443 162,942 509,733 672,675 1,409,768 68%
Printing & Advertising 746 297 9,711 9,961 325 215 540 9,421 95%
Utilities 1,045,885 1,206,860 1,314,860 1,318,164 414,519 22,675 437,194 880,970 67%
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 6,525 1,002 7,527 43,322 85%
Repairs & Maintenance 1,320,235 2,327,935 2,049,436 2,237,670 434,386 222,132 656,518 1,581,152 71%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 1,881,764 - 1,881,764 3,763,568 67%
Debt Service
Principal 602,115 564,025 523,738 523,738 236,680 - 236,680 287,058 55%
Interest & Fees 41,596 25,784 16,278 16,278 8,870 - 8,870 7,408 46%
Other Services & Charges 2,925,605 2,837,379 2,714,525 5,605,634 612,996 3,250,580 3,863,576 1,742,058 31%
Interfund Transfers Out 17,299,215 17,753,661 20,374,451 20,374,451 9,483,171 - 9,483,171 10,891,281 53%
Total Services & Charges 28,469,203 32,121,433 34,356,331 37,906,020 13,250,906 4,006,527 17,257,433 20,648,588 54%
Capital - - - - - - - - -
Total Expenditures 37,554,179 40,274,366 43,775,582 47,716,109 15,953,085 4,355,524 20,308,609 27,407,501 57%
Net Surplus / (Deficit) 1,748,121 138,943 (4,407,362) (8,347,889) (3,314,669) (7,670,194)
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 12,200,084
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 691,413 475,488 300,000 300,000 436,776 436,776 (136,776) -46%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 150,885 244,500 60,000 60,000 41,731 41,731 18,269 30%
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 8,389,507 8,389,507 (118,507) -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 1,996,043 4,123,300 6,119,343 7,959,677 57%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,079,020 1,996,043 4,123,300 6,119,343 7,959,677 57%
Net Surplus / (Deficit) 1,771,056 298,217 610,000 (5,808,020) 6,393,463 2,270,164
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 15,849,155
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 13,957 13,957 106,043 88%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 238,226 151,717 - - - - - -
Total Revenue 332,938 280,539 120,000 120,000 13,957 13,957 106,043 88%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 88,247 127,330 120,000 120,000 36,545 - 36,545 83,455 70%
Total Services & Charges 88,247 127,330 120,000 120,000 36,545 - 36,545 83,455 70%
Capital - - - - - - - - -
Total Expenditures 88,247 127,330 120,000 120,000 36,545 - 36,545 83,455 70%
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 2,730 2,730 42,270 94%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 9,173,661 7,780,676 7,788,015 7,788,015 - - 7,788,015 100%
Total Revenue 9,261,052 7,895,725 7,833,015 7,833,015 2,730 2,730 7,830,285 100%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal 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 2,400 - 2,400 1,706,058 100%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 9,151,851 7,776,294 7,785,015 7,785,015 2,400 - 2,400 7,782,615 100%
Capital - - - - - - - - -
Total Expenditures 9,151,851 7,776,294 7,785,015 7,785,015 2,400 - 2,400 7,782,615 100%
Net Surplus / (Deficit) 109,202 119,431 48,000 48,000 330 330
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 1,089,940
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 18,780 18,780 26,220 58%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 65,897 87,669 45,000 45,000 18,780 18,780 26,220 58%
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 18,780 18,780
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 4,310,695
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 1,181 1,181 23,819 95%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 1,430 25,000 25,000 1,181 1,181 23,819 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 - - 25,000 25,000 2,858 - 2,858 22,142 89%
Total Services & Charges - - 25,000 25,000 2,858 - 2,858 22,142 89%
Capital - - - - - - - - -
Total Expenditures - - 25,000 25,000 2,858 - 2,858 22,142 89%
Net Surplus / (Deficit)- 1,430 - - (1,677) (1,677)
Beginning Cash Balance - - 412,188
Cash Adjustments - 410,758 -
Ending Cash Balance - 412,188 412,188 500,994
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 447,240 447,563 451,610 451,610 148,524 148,524 303,086 67%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 14,198 13,753 4,949 4,949 1,371 1,371 3,578 72%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - 103 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 461,438 461,420 456,559 456,559 149,896 149,896 306,664 67%
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 14,129 - 14,129 28,256 67%
Insurance - - - - - - - - -
Debt Service
Principal 48,404 - - - - - - - -
Interest & Fees 576 - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 687 - 687 5,813 89%
Interfund Transfers Out 550,000 550,000 300,000 300,000 100,000 - 100,000 200,000 67%
Total Services & Charges 645,740 593,662 348,885 348,885 114,816 - 114,816 234,069 67%
Capital - - - - - - - - -
Total Expenditures 693,453 659,719 433,460 433,460 114,816 - 114,816 318,644 74%
Net Surplus / (Deficit) (232,015) (198,299) 23,099 23,099 35,080 35,080
Beginning Cash Balance 822,096 594,755 397,249
Cash Adjustments 4,674 793 -
Ending Cash Balance 594,755 397,249 420,348 433,496
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 1,041,360 346,814 346,814 694,546 67%
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings - 836 - - 811 811 (811) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 517,927 1,041,360 1,041,360 347,625 347,625 693,735 67%
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)- 187,541 216,360 169,630 324,199 270,905
Beginning Cash Balance - - 124,114
Cash Adjustments - (63,427) -
Ending Cash Balance - 124,114 293,744 445,114
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 21,504 21,504 89,596 81%
Interest Earnings 5,889 14,604 - - 1,985 1,985 (1,985) -
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 23,490 23,490 88,011 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 18,438 48,552 66,991 56,389 46%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 30,788 57,202 87,991 60,689 41%
Capital - 24,580 - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 36,246 59,459 95,706 60,689 39%
Net Surplus / (Deficit) 162,757 369,019 - (44,895) (12,756) (72,216)
Beginning Cash Balance 379,148 544,556 920,989
Cash Adjustments 2,650 7,415 -
Ending Cash Balance 544,556 920,989 876,094 911,980
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 69 69 131 66%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - 245,626 245,626 81,874 81,874 163,752 67%
Total Revenue 447 7,654 345,826 345,826 86,893 86,893 258,933 75%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 32,663 - 32,663 151,015 82%
Fringe Benefits - - 82,188 82,188 16,960 - 16,960 65,228 79%
Total Personnel - - 265,866 265,866 49,623 - 49,623 216,243 81%
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 52,877 2,752 55,628 290,198 84%
Net Surplus / (Deficit) 442 7,654 - - 34,017 31,265
Beginning Cash Balance 9,685 10,130 17,781
Cash Adjustments 3 (3) -
Ending Cash Balance 10,130 17,781 17,781 51,870
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 9,800 9,800 21,400 69%
Charges for Services - - 53,250 53,250 15,583 15,583 37,668 71%
Fines, Forfeitures, and Fees - - 304,000 304,000 62,491 62,491 241,509 79%
Interest Earnings - - - - 166 166 (166) -
Other Income - - 2,725 2,725 1,366 1,366 1,359 50%
Interfund Allocation Reimb - - 76,927 76,927 25,639 25,639 51,288 67%
Interfund Transfers In - - 3,619,593 3,619,593 1,206,521 1,206,521 2,413,072 67%
Total Revenue - - 4,087,695 4,087,695 1,321,566 1,321,566 2,766,130 68%
Expenditures by Division
Neighborhood Code Enforcement - - 2,565,948 2,565,948 617,903 22,374 640,278 1,925,670 75%
Animal Resource Center - - 977,589 977,589 304,728 46,760 351,488 626,101 64%
NEAT Crew - - 544,158 544,158 123,026 12,855 135,881 408,277 75%
Total Expenditures - - 4,087,695 4,087,695 1,045,657 81,990 1,127,647 2,960,048 72%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,489,523 420,941 - 420,941 1,068,582 72%
Fringe Benefits - - 630,253 630,253 184,437 - 184,437 445,816 71%
Total Personnel - - 2,119,776 2,119,776 605,378 - 605,378 1,514,398 71%
Supplies - - 163,700 163,700 33,316 23,687 57,003 106,697 65%
Services & Charges
Professional Services - - 108,500 108,500 13,328 18,065 31,393 77,107 71%
Printing & Advertising - - 24,305 24,305 4,683 3,438 8,121 16,184 67%
Utilities - - 30,223 30,223 8,448 5,202 13,650 16,573 55%
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 50,293 - 50,293 363,357 88%
Interfund Allocations - - 814,847 814,847 271,607 - 271,607 543,240 67%
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 28,000 31,598 59,598 223,612 79%
Total Services & Charges - - 1,804,219 1,804,219 406,963 58,303 465,265 1,338,954 74%
Capital - - - - - - - - -
Total Expenditures - - 4,087,695 4,087,695 1,045,657 81,990 1,127,647 2,960,049 72%
Net Surplus / (Deficit)- - - - 275,909 193,919
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - - 275,909
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 9,800 9,800 21,400 69%
Charges for Services 56,229 57,616 53,250 53,250 15,583 15,583 37,668 71%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,100 91,074 91,074 424,026 82%
Interest Earnings 6,027 14,883 200 200 2,221 2,221 (2,021) -1011%
Other Income 58,590 12,659 3,125 3,125 1,366 1,366 1,759 56%
Interfund Allocation Reimb - 73,304 76,927 76,927 25,639 25,639 51,288 67%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 1,288,395 1,288,395 2,576,824 67%
Total Revenue 2,354,210 3,953,157 4,545,021 4,545,021 1,434,078 1,434,078 3,110,944 68%
Expenditures by Fund
Consolidated Bldg Fund (#600)2,680,038 3,001,390 - 270,543 23,183 251,167 274,350 (3,807) -1%
Rental Units Regulation (#221)5 - 345,826 345,826 52,877 2,752 55,628 290,198 84%
Unsafe Building Fund (#219)684,941 592,547 111,500 156,395 36,246 59,459 95,706 60,689 39%
Code Enforcement Fund (#230)- - 4,087,695 4,087,695 1,045,657 81,990 1,127,647 2,960,048 72%
Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 1,157,963 395,368 1,553,330 3,307,128 68%
Expenditures by Division
Neighborhood Code Enforcement 1,847,450 2,023,973 2,565,948 2,796,409 620,723 247,740 868,464 1,927,945 69%
Animal Resource Center 908,180 933,341 977,589 1,015,495 322,916 72,561 395,477 620,018 61%
Rental Unit Inspection 59,234 144,603 345,826 348,002 55,052 2,752 57,804 290,198 83%
NEAT Crew 448,386 435,893 544,158 580,053 146,922 26,650 173,572 406,481 70%
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 1,157,963 395,368 1,553,330 3,307,127 68%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,673,201 453,604 - 453,604 1,219,597 73%
Fringe Benefits 595,651 538,583 712,441 712,441 201,397 - 201,397 511,044 72%
Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 655,001 - 655,001 1,730,641 73%
Supplies 117,767 108,267 170,860 211,141 58,949 42,144 101,093 110,048 52%
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 4,683 3,438 8,121 20,184 71%
Utilities 31,852 34,801 30,223 30,223 8,448 5,202 13,650 16,573 55%
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 52,070 8,425 60,495 365,758 86%
Interfund Allocations 517,905 719,048 814,847 814,847 271,607 - 271,607 543,240 67%
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 48,227 308,253 356,480 286,501 45%
Total Services & Charges 1,272,570 1,453,091 1,988,519 2,263,676 444,013 353,224 797,237 1,466,440 65%
Capital 80,000 56,567 - - - - - - -
Total Expenditures 3,364,985 3,593,937 4,545,021 4,860,459 1,157,963 395,368 1,553,330 3,307,129 68%
Net Surplus / (Deficit) (1,010,774) 359,220 - (315,438) 276,115 (119,252)
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 4,440 730 730 3,710 84%
Charges for Services 677,908 7,407,131 8,304,859 8,304,933 2,295,923 2,295,923 6,009,010 72%
Interest Earnings 10,656 16,454 12,000 12,000 803 803 11,197 93%
Other Income 7,135,261 5,417,866 4,944,250 4,944,350 22,954 22,954 4,921,396 100%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 40,703 40,703 81,440 67%
Interfund Transfers In - - - - - - - -
Total Revenue 8,220,343 13,455,497 13,387,692 13,387,866 2,361,112 2,361,112 11,026,753 82%
Expenditures by Division
Equipment Services 2,634,414 7,084,306 7,812,107 7,832,413 2,136,438 13,778 2,150,216 5,682,197 73%
Building Maintenance 208,440 177,588 213,243 213,243 59,458 - 59,458 153,785 72%
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 60,375 3,846 64,221 212,003 77%
Facilities Management - 120,439 122,143 122,143 27,719 529 28,248 93,895 77%
Electric & Gas Utilities 4,528,950 4,950,465 4,870,250 4,994,540 - 1,069,151 1,069,151 3,925,389 79%
Office of Sustainability 293,130 6,002 - - - - - - -
Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 2,289,568 1,087,819 3,377,387 10,074,783 75%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 546,740 - 546,740 1,545,832 74%
Fringe Benefits 930,977 731,886 894,766 894,766 252,534 - 252,534 642,232 72%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 799,274 - 799,274 2,188,064 73%
Supplies 134,464 4,515,181 4,870,798 4,888,120 1,257,689 9,063 1,266,752 3,621,368 74%
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 22,880 1,069,852 1,092,732 3,966,732 78%
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 24,926 3,675 28,601 44,186 61%
Interfund Allocations 400,085 648,014 306,521 306,521 102,177 - 102,177 204,344 67%
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 5,447 904 61 964 4,483 82%
Interfund Transfers Out 77,000 - 71,491 71,491 71,491 - 71,491 - 0%
Total Services & Charges 5,204,687 5,847,121 5,445,143 5,576,712 232,605 1,078,757 1,311,361 4,265,351 76%
Capital - - - - - - - - -
Total Expenditures 8,331,995 13,014,881 13,303,279 13,452,170 2,289,568 1,087,819 3,377,387 10,074,783 75%
Net Surplus / (Deficit) (111,652) 440,615 84,413 (64,304) 71,545 (1,016,274)
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 1,623,656
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 71,491 71,491 125,000 64%
Total Revenue 79,734 3,129 73,491 198,491 71,479 71,479 127,012 64%
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) (20,347) (82,216)
Beginning Cash Balance 194,599 168,606 21,870
Cash Adjustments (253) (47) -
Ending Cash Balance 168,606 21,870 676 1,612
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 16,651 16,651 12,071 42%
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 2,914,500 971,484 971,484 1,943,016 67%
Interfund Transfers In - - - - 49,087 49,087 (49,087) -
Total Revenue 2,827,061 5,031,730 2,945,222 4,350,432 2,491,852 2,491,852 1,858,580 43%
Expenditures by Division
Safety/Risk Management 225,183 232,240 213,267 213,267 59,358 6,539 65,897 147,370 69%
Liability Insurance 1,380,506 742,777 2,001,965 2,001,965 304,277 - 304,277 1,697,688 85%
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 1,029,095 634,323 26,484 660,806 368,289 36%
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 1,066,178 291,178 1,357,355 3,670,600 73%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 162,412 41,253 - 41,253 121,159 75%
Fringe Benefits 85,214 61,226 67,612 67,612 15,997 - 15,997 51,615 76%
Total Personnel 273,487 213,394 230,024 230,024 57,250 - 57,250 172,774 75%
Supplies 10,108 51,453 12,950 12,950 1,537 5,183 6,721 6,229 48%
Services & Charges
Professional Services 177,662 132,825 184,929 188,429 186,054 34,250 220,304 (31,875) -17%
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 3,000 356 - 356 2,644 88%
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 25,814 - 25,814 51,632 67%
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Insurance 1,640,270 2,010,853 1,535,000 1,535,000 614,880 13,836 628,716 906,284 59%
Other Services & Charges 1,328,847 591,761 1,993,400 1,989,995 178,401 27,840 206,241 1,783,754 90%
Interfund Transfers Out 25,425 - - - - - - - -
Total Services & Charges 3,405,616 2,944,342 3,816,258 3,816,353 1,005,831 75,926 1,081,757 2,734,595 72%
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 1,066,178 291,178 1,357,355 3,670,598 73%
Net Surplus / (Deficit) (967,513) 1,249,783 (1,114,010) (677,522) 1,425,674 1,134,497
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 6,395,606
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 2,218,970 2,218,970 4,437,960 67%
Charges for Services - 92,585 - 73,046 111,796 111,796 (38,750) -53%
Other Income 47,427 66,798 32,690 33,565 20,254 20,254 13,311 40%
Donations 100,000 - - - - - - -
Interest Earnings 30,723 54,428 10,000 10,000 5,219 5,219 4,781 48%
Interfund Transfers In - - - - - - - -
Total Revenue 6,967,135 8,205,143 6,699,620 6,773,541 2,356,239 2,356,239 4,417,302 65%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 142,600 1,258 143,859 435,295 75%
Innovation & Technology 5,264,986 7,348,706 6,828,730 9,038,406 2,336,614 2,146,776 4,483,390 4,555,016 50%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 2,479,214 2,148,034 4,627,249 4,990,311 52%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,981,340 562,128 - 562,128 1,419,212 72%
Fringe Benefits 619,247 569,382 748,836 748,836 222,403 - 222,403 526,433 70%
Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 784,530 - 784,530 1,945,645 71%
Supplies 119,984 169,850 164,850 178,260 22,724 11,716 34,439 143,821 81%
Services & Charges
Professional Services 710,365 1,065,128 615,700 1,786,094 408,731 896,496 1,305,227 480,867 27%
Printing & Advertising 298 5,181 5,270 5,270 - - - 5,270 100%
Utilities - - - - - - - - -
Education & Training 15,237 22,957 57,900 72,137 8,433 7,900 16,333 55,804 77%
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 3,836,345 909,754 1,214,482 2,124,236 1,712,109 45%
Interfund Allocations 5,211 6,785 5,911 5,911 1,967 - 1,967 3,944 67%
Debt Service
Principal 213,903 391,117 522,557 522,557 206,516 - 206,516 316,041 60%
Interest & Fees 22,121 52,924 49,356 49,356 19,972 - 19,972 29,384 60%
Grants & Subsidies 25,000 - - - - - - - -
Other Services & Charges 214,652 287,902 388,624 388,624 109,202 2,993 112,195 276,429 71%
Interfund Transfers Out - 600,000 - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,709,124 1,671,960 2,136,319 3,808,279 2,900,845 43%
Capital - - - - - - - - -
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 2,479,214 2,148,034 4,627,249 4,990,311 52%
Net Surplus / (Deficit) 1,175,179 336,791 (707,306) (2,844,019) (122,975) (2,271,009)
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 2,990,696
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 5,395,020 5,395,020 10,979,163 67%
Donations - - - - - - - -
Interest Earnings 209,508 251,340 77,097 77,097 25,755 25,755 51,342 67%
Interfund Transfers In - - - - - - - -
Total Revenue 18,718,369 13,993,009 16,451,280 16,451,280 5,420,774 5,420,774 11,030,505 67%
Expenditures by Division
Employee Benefits 15,753,366 15,604,093 17,378,405 17,386,128 4,921,987 218,970 5,140,957 12,245,171 70%
Employee Wellness Clinic 862,693 1,108,117 1,104,308 1,122,404 476,263 661,026 1,137,288 (14,884) -1%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 5,398,250 879,996 6,278,245 12,230,287 66%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 83,295 200,942 89,000 107,096 49,170 64,491 113,661 (6,565) -6%
Services & Charges
Professional Services 1,063,695 1,196,478 1,274,508 1,282,231 501,325 754,182 1,255,507 26,724 2%
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 4,846,845 61,323 4,908,168 12,209,437 71%
Other Services & Charges 10,473 12,913 1,500 1,500 910 - 910 590 39%
Interfund Transfers Out 413,714 - - - - - - - -
Total Services & Charges 16,532,764 16,511,267 18,393,713 18,401,436 5,349,080 815,505 6,164,585 12,236,851 66%
Capital - - - - - - - - -
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 5,398,250 879,996 6,278,245 12,230,286 66%
Net Surplus / (Deficit) 2,102,310 (2,719,201) (2,031,433) (2,057,252) 22,524 (857,471)
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 9,363,835
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 1,189 436 436 753 63%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - 7,357 7,357 2,078 2,078 5,279 72%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,816 4,479 8,546 8,546 2,515 2,515 6,032 71%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits 20,480 30,557 50,000 50,000 20,184 - 20,184 29,816 60%
Total Personnel 20,480 30,557 50,000 50,000 20,184 - 20,184 29,816 60%
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 20,184 - 20,184 34,816 63%
Net Surplus / (Deficit) (16,664) (28,478) (46,454) (46,454) (17,669) (17,669)
Beginning Cash Balance 225,977 209,023 180,487
Cash Adjustments (291) (58) -
Ending Cash Balance 209,023 180,487 134,033 163,552
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 467 805 414 414 170 170 244 59%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 163,651 166,529 257,488 257,488 73,637 73,637 183,851 71%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 164,118 167,334 257,902 257,902 73,808 73,808 184,095 71%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 39,794 - 39,794 214,052 84%
Fringe Benefits - - - - - - - - -
Total Personnel 112,882 186,085 253,846 253,846 39,794 - 39,794 214,052 84%
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 39,794 - 39,794 214,052 84%
Net Surplus / (Deficit) 51,237 (18,750) 4,056 4,056 34,013 34,013
Beginning Cash Balance - 51,251 32,486
Cash Adjustments 14 (14) -
Ending Cash Balance 51,251 32,486 36,542 66,632
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 27,035 27,035 105,870 80%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 183,841 246,194 132,905 132,905 27,035 27,035 105,870 80%
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 27,035 27,035
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 10,778,910
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 1,755 1,755 2,858 62%
Wayfinding Signage Project 50,000 100,000 - - - - - -
Energy & Sustainability - - - - 41,000 41,000 (41,000) -
Bloomberg Mayors Challenge - 274,000 403,743 403,743 404,000 404,000 (257) 0%
Human Rights Scholarship Prog.- 91,517 18,000 18,000 6,650 6,650 11,350 63%
Historic Preservation Commiss.18,583 183 - - 103 103 (103) -
Milton Trust Energy Grant - 125,000 - - - - - -
Animal Resource Center 40,167 41,996 25,000 25,000 35,211 35,211 (10,211) -41%
Pokagon Band Donation - 100,000 - - 100,000 100,000 (100,000) -
Total Revenue 111,231 743,555 451,356 451,356 588,719 588,719 (137,363) -30%
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 87,040 196,722 283,762 266,436 48%
Human Rights Scholarship Prog.- 19,310 28,150 28,150 6,650 - 6,650 21,500 76%
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 17,825 17,758 35,583 76,692 68%
Animal Resource Center 34,604 38,658 35,000 35,000 1,311 331 1,642 33,358 95%
Total Expenditures 46,800 241,853 356,678 791,067 163,812 221,768 385,581 405,486 51%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 322 - 5,000 5,000 - - - 5,000 100%
Services & Charges
Professional Services 42,669 218,362 308,328 630,442 139,337 204,010 343,348 287,094 46%
Printing & Advertising - 3,479 21,650 21,650 6,650 - 6,650 15,000 69%
Repairs & Maintenance 1,014 4,181 10,000 122,275 17,825 17,758 35,583 86,692 71%
Grants & Subsidies - - - - - - - - -
Other Services & Charges 2,795 15,831 11,700 11,700 - - - 11,700 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 46,478 241,853 351,678 786,067 163,812 221,768 385,581 400,486 51%
Capital - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 163,812 221,768 385,581 405,486 51%
Net Surplus / (Deficit) 64,431 501,702 94,678 (339,711) 424,907 203,138
Beginning Cash Balance 100,898 165,219 666,875
Cash Adjustments (110) (46) -
Ending Cash Balance 165,219 666,875 327,164 1,094,202
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 1,525 1,525 3,054 67%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 12,871 14,210 4,579 4,579 1,525 1,525 3,054 67%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 73,065 1,211 - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 135,000 36,100 - 200,000 - 200,000 200,000 - 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 208,065 37,311 - 200,000 - 200,000 200,000 - 0%
Capital 24,273 - - - - - - - -
Total Expenditures 232,338 37,311 - 200,000 - 200,000 200,000 - 0%
Net Surplus / (Deficit)(219,467) (23,101) 4,579 (195,421) 1,525 (198,475)
Beginning Cash Balance 847,926 627,325 604,051
Cash Adjustments (1,134) (173) -
Ending Cash Balance 627,325 604,051 408,630 608,034
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 1,088 1,088 4,890 82%
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 2,088 2,088 149,140 99%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 135,130 38,370 - 38,370 96,760 72%
Fringe Benefits 25,756 35,042 49,418 49,418 12,228 - 12,228 37,190 75%
Total Personnel 78,642 154,296 184,548 184,548 50,598 - 50,598 133,950 73%
Supplies 1,772 1,330 2,000 2,000 868 949 1,817 183 9%
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 62,542 38,413 100,956 169,684 63%
Net Surplus / (Deficit) (42,567) (9,582) (91,220) (119,412) (60,454) (98,867)
Beginning Cash Balance 572,740 529,536 519,829
Cash Adjustments (637) (125) -
Ending Cash Balance 529,536 519,829 400,417 461,491
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 COVID-19 Response Fund Number 264
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 - - - - 88,337 88,337 (88,337) -
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings - - - - - - - -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - 88,337 88,337 (88,337) -
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)- - - - 88,337 88,337
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - - 88,337
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement
This fund was established to track the costs associated with the City's response to the COVID-19 coronavirus pandemic.
This fund will receive grants.
Expenditures will be related to various activities such as funding for quarantine sites, supplies, and lost wages.
138
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 4,146,925 4,146,925 8,293,849 67%
Intergov./ Grants - 12,500 - - - - - -
Charges for Services 6,000 8,500 - - - - - -
Interest Earnings 182,755 296,751 100,000 100,000 30,694 30,694 69,306 69%
Donations - 5,000 - - - - - -
Other Income 651,457 75,272 40,000 40,000 42,506 42,506 (2,506) -6%
Transfers In 324,159 927,077 - - - - - -
Total Revenue 13,504,106 14,204,947 12,580,774 12,580,774 4,220,125 4,220,125 8,360,649 66%
Expenditures by Division
Goodwill Strategic Outreach 130,000 130,000 - - - - - - -
Election Costs - 187,026 - - - - - - -
Debt Service & Other 152,312 285,828 1,563,741 1,755,101 571,628 167,649 739,277 1,015,824 58%
South Bend Art Museum 65,000 65,000 65,000 65,000 65,000 - 65,000 - 0%
Studebaker Museum 277,864 279,622 279,624 279,624 115,794 - 115,794 163,830 59%
Light Up South Bend 88,404 247,862 260,000 331,828 40,641 62,535 103,177 228,652 69%
Street Paving & Patching - 1,937,750 2,387,750 2,387,750 795,918 - 795,918 1,591,832 67%
Local Roads & Streets 12,755 - - - - - - - -
Utilities & Services 2,682,053 2,516,844 2,577,816 2,726,123 1,039,846 101,175 1,141,020 1,585,103 58%
Curb & Sidewalk Program 1,500,000 1,500,000 1,500,000 1,500,000 500,000 - 500,000 1,000,000 67%
Information Technology 2,874 1,375,412 33,414 1,710,664 825,163 861,808 1,686,971 23,693 1%
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 1,471,085 187,351 1,139,293 1,326,643 144,442 10%
Parks Administration 1,287,600 400,000 800,000 800,000 266,664 - 266,664 533,336 67%
DTSB-Corridor Ambassadors 189,133 351,050 1,008,672 1,008,672 320,133 728,932 1,049,064 (40,392) -4%
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 5,119,405 3,329,030 8,448,436 7,789,809 48%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies 683,344 207,469 200,000 256,243 29,044 56,243 85,287 170,957 67%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,085,695 862,370 1,053,249 1,915,619 170,076 8%
Printing & Advertising - - - 500 500 - 500 - 0%
Utilities 1,614,522 1,729,535 1,554,725 1,554,725 536,216 - 536,216 1,018,509 66%
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 2,881 - 2,881 5,752 67%
Debt Service
Principal 1,585,484 1,557,180 1,620,219 1,620,219 385,599 - 385,599 1,234,620 76%
Interest & Fees 60,957 90,721 97,952 97,952 15,389 - 15,389 82,563 84%
Grants & Subsidies 1,143,117 1,166,244 335,991 1,126,436 197,771 779,022 976,793 149,643 13%
Other Services & Charges 572,460 1,161,336 1,509,492 1,794,636 405,696 1,007,561 1,413,256 381,380 21%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 2,120,499 - 2,120,499 4,240,992 67%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,560,865 5,002,492 2,939,521 7,942,013 7,618,852 49%
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 5,119,405 3,329,030 8,448,436 7,789,809 48%
Net Surplus / (Deficit) 3,194,903 895,962 - (3,657,470) (899,280) (4,228,310)
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 11,873,580
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
139
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 10 10 320 97%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 483,526 504,299 425,543 425,543 10 10 425,533 100%
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) (115,234) (123,917)
Beginning Cash Balance 622,016 529,328 223,093
Cash Adjustments (813) (146) -
Ending Cash Balance 529,328 223,093 46,431 108,767
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
140
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 1,426 1,426 7,074 83%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 25,000 25,000 - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 266,942 267,673 249,433 249,433 1,426 1,426 248,007 99%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 249,500 - 250,000 250,000 83,336 - 83,336 166,664 67%
Total Services & Charges 249,500 - 250,000 250,000 83,336 - 83,336 166,664 67%
Capital - 28,000 180,000 180,000 - - - 180,000 100%
Total Expenditures 249,500 28,000 430,000 430,000 83,336 - 83,336 346,664 81%
Net Surplus / (Deficit) 17,442 239,673 (180,567) (180,567) (81,910) (81,910)
Beginning Cash Balance 430,948 447,850 687,399
Cash Adjustments (541) (124) -
Ending Cash Balance 447,850 687,399 506,832 608,286
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
141
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 3,955,296 3,955,296 8,143,594 67%
Intergov./ Grants - - - - 12,500 12,500 (12,500) -
Charges for Services - 150,000 150,000 150,000 150,000 150,000 - 0%
Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 354,660 354,660 - 0%
Interest Earnings 260,688 393,399 254,322 254,322 46,354 46,354 207,968 82%
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 4,519,998 4,519,998 8,337,874 65%
Expenditures by Division
Debt Service & Other 999,446 388,426 191,233 706,233 90,409 - 90,409 615,824 87%
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 1,651,902 2,802,142 4,454,045 3,774,370 46%
Potawatomi Zoo 100,000 214,487 322,900 322,900 168,850 - 168,850 154,050 48%
Parks & Recreation 347,259 410,164 378,506 378,506 127,403 - 127,403 251,103 66%
Code Enforcement 1,258,252 2,364,559 2,973,805 2,973,805 991,261 - 991,261 1,982,544 67%
Animal Resource Center 820,662 845,841 891,414 891,414 297,134 - 297,134 594,280 67%
Total Expenditures 10,719,482 11,343,420 12,857,872 16,355,699 4,284,896 2,820,955 7,105,850 9,249,849 57%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 980,005 54,082 1,034,087 2,695,312 72%
Printing & Advertising 606 350 45,000 45,000 132 - 132 44,868 100%
Utilities 1,281 3,274 - 45,781 19,789 11,648 31,436 14,345 31%
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 5,042,468 832,469 2,618,716 3,451,185 1,591,283 32%
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 2,204,170 - 2,204,170 4,403,937 67%
Total Services & Charges 10,669,652 10,915,652 12,707,872 16,118,514 4,284,896 2,733,770 7,018,665 9,099,848 56%
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 4,284,896 2,820,955 7,105,850 9,249,848 57%
Net Surplus / (Deficit) 2,379,538 2,218,449 - (3,497,827) 235,103 (2,585,852)
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 17,654,380
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
142
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 - - 659 659 (659) -
Other Income - - - - - - - -
Interfund Transfers In 101,776 - - - - - - -
Total Revenue 6,771,560 1,489,760 4,329,076 4,329,076 659 659 4,328,417 100%
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) (667,072) (667,072)
Beginning Cash Balance 3,598,717 2,942,040 1,016,472
Cash Adjustments (93) (1) -
Ending Cash Balance 2,942,040 1,016,472 755,410 349,417
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
143
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 2,215 2,215 2,285 51%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In 3,115,000 2,867,378 2,870,500 2,870,500 1,435,000 1,435,000 1,435,500 50%
Total Revenue 3,119,699 2,873,761 2,875,000 2,875,000 1,437,215 1,437,215 1,437,785 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 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 9,387 201,437 201,437
Beginning Cash Balance 522,232 210,492 222,584
Cash Adjustments - - -
Ending Cash Balance 210,492 222,584 231,971 424,021
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
144
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 3,371 3,371 629 16%
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 1,322,621 1,322,621 1,317,965 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 (110,942) (110,942)
Beginning Cash Balance 771,586 791,026 1,734,901
Cash Adjustments - 919,876 -
Ending Cash Balance 791,026 1,734,901 1,745,402 704,083
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
145
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 395,000 395,000 397,000 397,000 190,750 190,750 206,250 52%
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 50,177 50,177 529,823 91%
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 18,302 18,302 41,698 69%
Total Revenue 24,291,092 19,809,724 17,448,377 17,448,377 408,364 408,364 17,040,013 98%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,295,543 471,939 625,188 1,097,126 1,198,417 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 2,132,111 - 2,132,111 2,132,184 50%
Total Services & Charges 11,555,412 11,928,180 9,866,546 12,453,201 5,043,840 1,151,093 6,194,933 6,258,269 50%
Capital 14,557,517 8,735,222 8,133,454 21,052,775 3,509,733 4,076,678 7,586,411 13,466,364 64%
Total Expenditures 26,112,929 20,663,402 18,000,000 33,505,976 8,553,573 5,227,771 13,781,344 19,724,633 59%
Net Surplus / (Deficit) (1,821,837) (853,678) (551,623) (16,057,599) (8,145,209) (13,372,980)
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 22,851,343
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
146
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 2,569 2,569 37,431 94%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - 18,500 - - 300 300 (300) -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 370,233 317,571 329,982 329,982 2,869 2,869 327,113 99%
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 33,885 384,732 418,616 576,570 58%
Total Expenditures 845,688 1,089,137 400,000 995,665 33,885 384,732 418,616 577,049 58%
Net Surplus / (Deficit) (475,456) (771,566) (70,018) (665,683) (31,015) (415,747)
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 1,002,576
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
147
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 17,670 17,670 222,330 93%
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 17,670 17,670 2,808,666 99%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 340,567 29,225 - 109,519 21,177 28,995 50,172 59,348 54%
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 21,177 28,995 50,172 60,092 54%
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 8,783,094 929,707 3,884,377 4,814,083 3,969,011 45%
Net Surplus / (Deficit) 2,314,497 (2,795,491) 26,336 (5,956,758) (912,036) (4,796,413)
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 7,317,465
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
148
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 22,981 22,981 177,019 89%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income 3,020 - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 2,317,267 1,965,790 2,058,569 2,058,569 125,681 125,681 1,932,887 94%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 242,352 190,544 - 770,518 80,546 63,847 144,393 626,125 81%
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 80,546 63,847 144,393 626,125 81%
Capital 459,009 1,642,471 2,000,000 6,253,038 9,366 94,367 103,733 6,149,305 98%
Total Expenditures 701,361 1,833,015 2,000,000 7,023,556 89,912 158,214 248,126 6,775,430 96%
Net Surplus / (Deficit) 1,615,906 132,776 58,569 (4,964,987) 35,770 (122,445)
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 9,660,040
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
149
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 - - 390 390 (390) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,477 4,666 - - 390 390 (390) -
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) (44,693) (86,835)
Beginning Cash Balance 201,109 204,331 187,366
Cash Adjustments (254) (56) -
Ending Cash Balance 204,331 187,366 941 143,436
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
150
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 (85) (85) 40,085 100%
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 (85) (85) 5,810,282 100%
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 (2,131,874) (2,131,874)
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 1,581,378
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
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 2,616 2,616 17,384 87%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,472 24,249 20,000 20,000 2,616 2,616 17,384 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 - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
Total Services & Charges 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
Capital - - - - - - - - -
Total Expenditures 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
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
152
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 2,616 2,616 17,384 87%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,472 24,249 20,000 20,000 2,616 2,616 17,384 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 - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
Total Services & Charges 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
Capital - - - - - - - - -
Total Expenditures 17,155 23,962 20,000 20,000 6,850 - 6,850 13,150 66%
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
153
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 2,567 2,567 10,051 80%
Debt Proceeds 993,495 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 993,220 23,374 12,618 12,618 2,567 2,567 10,051 80%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)993,220 23,374 12,618 12,618 2,567 2,567
Beginning Cash Balance - 993,495 1,016,594
Cash Adjustments 275 (275) -
Ending Cash Balance 993,495 1,016,594 1,029,212 1,023,297
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
154
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 2,925 2,925 5,850 67%
Intergov./ Shared Revenues - - - - - - - -
Intergov./ Grants - - - - - - - -
Licenses & Permits - - - - - - - -
Charges for Services - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - -
Interest Earnings 2,799 18,819 15,000 15,000 3,518 3,518 11,482 77%
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 50,000 50,000 100,000 67%
Total Revenue 638,227 1,280,026 1,173,775 1,173,775 56,443 56,443 1,117,332 95%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 29,994 5,211 4,500 4,500 1,657 - 1,657 2,844 63%
Printing & Advertising - - - - - - - - -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Insurance - - - - - - - - -
Debt Service
Principal - - - - - - - - -
Interest & Fees - - - - - - - - -
Grants & Subsidies - 416,989 1,025,000 1,414,636 691,866 520,803 1,212,669 201,967 14%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 693,522 520,803 1,214,326 204,811 14%
Capital - - - - - - - - -
Total Expenditures 29,994 422,200 1,029,500 1,419,136 693,522 520,803 1,214,326 204,811 14%
Net Surplus / (Deficit) 608,233 857,826 144,275 (245,361) (637,079) (1,157,882)
Beginning Cash Balance 7,403 615,795 1,473,451
Cash Adjustments 159 (170) -
Ending Cash Balance 615,795 1,473,451 1,228,090 842,368
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
155
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 - - 28 28 (28) -
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 10,966 11,102 - - 28 28 (28) -
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) 28 (724)
Beginning Cash Balance 614,013 624,204 10,939
Cash Adjustments (774) (172) -
Ending Cash Balance 624,204 10,939 10,187 11,011
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
156
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 - - 9,638 9,638 (9,638) -
Debt Proceeds 11,007,782 - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 11,004,900 186,070 - - 9,638 9,638 (9,638) -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services 355,337 640,860 - 358,641 58,100 50,068 108,168 250,473 70%
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 58,100 50,068 108,168 250,473 70%
Capital 223,104 5,895,577 - 3,733,723 665,450 929,268 1,594,719 2,139,004 57%
Total Expenditures 578,442 6,536,438 - 4,092,364 723,550 979,336 1,702,886 2,389,477 58%
Net Surplus / (Deficit) 10,426,458 (6,350,368) - (4,092,364) (713,912) (1,693,248)
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) 3,378,765
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
157
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 1,017 1,017 6,983 87%
Debt Proceeds - - - - - - - -
Donations - - - - - - - -
Other Income - - - - - - - -
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 6,915 9,261 8,000 8,000 1,017 1,017 6,983 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 - - 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) 1,017 1,017
Beginning Cash Balance 387,224 393,651 402,803
Cash Adjustments (488) (109) -
Ending Cash Balance 393,651 402,803 360,803 405,459
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
158