HomeMy WebLinkAbout2020-08 - 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 - 10 Cash Reserves Summary
11 - 16 Revenue & Expense Summaries
17 - 22 Revenue by Type
23 - 27 Expenditures by Actvity
28 - 30 Outstanding Debt
31 - 36 Employee Headcount
Fund Summaries
37 - 57 General Fund
58 - 74 Venues, Parks & Arts Funds
75 - 93 Public Safety Funds
94 - 103 Department of Community Investment Funds
104 - 126 Public Works Funds
127 - 130 Code Enforcement Funds
131 - 137 Internal Service Funds
138 - 149 Administrative Funds
150 - 163 Redevelopment Commission Controlled Funds
Distribution
Mayor
Chief of Staff
Deputy Chief of Staff
Common Council
Department Heads
Fiscal Officers
August 31, 2020
Controller's Office
Page # General Fund Page # Public Works Funds
37 101 General Fund 104 202 Motor Vehicle Highway
105 266 MVH Restricted Fund
General Fund Departments/Divisions 106 251 Local Roads & Streets
38 Mayor 107 257 LOIT Special Distribution
39 Community Initiatives 108 265 Local Road & Bridge Grant
40 City Clerk 109 412 Major Moves Construction
41 Common Council 110 610 Solid Waste Operations
42 Controller's Office 111 611 Solid Waste Capital
43 Human Resources 112 620 Water Works Operations
44 Diversity & Inclusion 113 622 Water Works Capital
45 Human Rights 114 624 Water Works Customer Deposit
46 Legal Department 115 625 Water Works Sinking
47 Engineering 116 626 Water Works Bond Reserve
48 Office of Sustainability 117 629 Water Works Reserve Operations & Maintenance
49 AmeriCorps Grant Program 118 640 Sewer Repair Insurance
50 Streets & Sewers 119 641 Sewage Works Operations
51 Police Department 120 642 Sewage Works Capital
52 Police Crime Lab 121 643 Sewage Works Reserve Operations & Maint.
53 Fire Department 122 649 Sewage Sinking
54 Fire Training Center 123 653 Sewage Debt Service Reserve
55 EMS 124 654 Sewage Works Deposit Fund
56 Morris Performing Arts Center 125 655 Project Releaf
57 Palais Royale Ballroom 126 667 Storm Sewer Fund
Venues, Parks & Arts Funds Code Enforcement Funds
58 201 Parks & Recreation 127 219 Unsafe Building
59 Parks Historical Summary 128 221 Landlord Registration
60 273 Morris PAC / Palais Royale Marketing 129 230 Code Enforcement Fund
61 274 Morris PAC Self-Promotion 130 Code Enforcement Historical Summary
62 312 2017 Parks Bond Debt Service
63 401 Coveleski Stadium Capital Internal Service Funds
64 416 Morris Performing Arts Center Capital 131 222 Central Services
65 450 Palais Royale Historic Preservation 132 224 Central Services Capital
66 453 2018 Zoo Bond Capital 133 226 Liability Insurance
67 471 2017 Parks Bond Capital 134 279 IT / Innovation / 311 Call Center
68 601 Parking Garages 135 711 Self-Funded Employee Benefits
69 670 Century Center 136 713 Unemployment Compensation
70 671 Century Center Capital 137 714 Parental Leave
71 672 Century Center Energy Conservation Debt Svc
72 730 City Cemetery Administrative Funds
73 731 Bowman Cemetery 138 102 Rainy Day
74 757 2015 Parks Bond Debt Service 139 217 Gift, Donation, Bequest
140 227 Loss Recovery
Public Safety Funds 141 258 Human Rights Federal Grant
75 216 Police State Seizures 142 264 COVID-19 Response
76 218 Police Curfew Violations 143 404 County Option Income Tax
77 220 Law Enforcement Continuing Education 144 406 Cumulative Capital Development
78 249 Public Safety LOIT 145 407 Cumulative Capital Improvement
79 278 Take Home Vehicle Police 146 408 Economic Development Income Tax
80 280 Police Block Grants 147 750 Equipment/Vehicle Leasing
81 287 Emergency Medical Services Capital 148 752 South Bend Redevelopment Authority
82 288 Emergency Medical Services Operating 149 755 South Bend Building Corp
83 289 HAZMAT
84 291 Indiana River Rescue Redevelopment Commission Controlled Funds
85 292 Police Grants 150 324 TIF - River West Development Area (Airport)
86 294 Regional Police Academy 151 422 TIF - West Washington
87 295 COPS MORE Grant 152 429 TIF - River East Development Area (NE Dev)
88 299 Police Federal Drug Enforcement 153 430 TIF - Southside Development #1
89 350 2018 Fire Station #9 Bond Debt Service 154 435 TIF - Douglas Road
90 451 2018 Fire Station #9 Capital 155 436 TIF - River East Residential (NE Res)
91 701 Firefighters Pension 156 315 Redevelopment Bond - Airport Taxable
92 702 Police Pension 157 328 Redevelopment Bond - Palais Royale
93 705 Police K-9 Unit 158 351 2018 TIF Park Bond Debt Service Reserve
159 352 South Shore Double Tracking Bond Debt Service
Dept of Community Investment Funds 160 433 Redevelopment General
94 209 Studebaker-Oliver Revitalizing Grants 161 439 Certified Technology Park
95 210 Economic Development State Grants 162 452 2018 TIF Park Bond Capital
96 211 Department of Community Investment (DCI)163 454 Airport Urban Enterprise Zone
97 212 Dept of Community Investment Grants
98 410 Urban Development Action Grant
99 600 Consolidated Building Fund
100 754 Industrial Revolving Fund
101 756 Smart Streets Debt Service
102 759 Eddy Street Commons Capital
103 760 Eddy Street Commons Debt Service
2
August 2020
Monthly Financial Report
The City of South Bend developed the attached Monthly Financial Report to provide current year and prior year financial information for
each City fund, as well as individual departments within various funds. Information is provided for revenue, expenditures, encumbrances, cash
balances, outstanding debt, and current staffing levels.
Projected Cash Balance (4 - 6)
The projected ending cash balance for each City fund is calculated by taking a fund’s beginning cash balance for the year, adding in estimated
revenues, and subtracting budgeted expenditures. This shows what a fund's ending cash balance will be if all estimated revenue is collected
Cash Reserves Summary (7 - 10)
The purpose of the Cash Reserves Summary Report is keep track of whether the City's funds are meeting their cash reserve requirement. Cash
reserve requirements are set for each fund by the City of South Bend or other governing body (e.g. bond counsel, Century Center Board of
Cash Reserve Requirements
Cash reserve requirements are typically based on fund type.
- Most City funds are assigned a cash reserve requirement of a percentage of the fund's annual expenditures.
- Some funds have a set dollar amount as the reserve requirement, such as the Police Take Home Vehicle Fund 278 and the Century
Center Capital Fund 671.
- Capital project funds, grant funds, and bond capital funds do not have reserve requirements as they are spent down to zero.
Changes in Cash Balance
Property taxes are received in June and December of each year and this will cause the cash balances to fluctuate for total cash,
redevelopment fund cash and civil city fund cash. Enterprise fund cash balances will fluctuate based on the receipt of bond proceeds and
the spending down of cash on capital projects. Redevelopment fund cash accounts will vary based on capital spending on projects in tax
Negative Cash Balances
Due to the timing of revenue and expenditures, certain funds will not meet cash reserve requirements and may even have a negative cash
balance at different times throughout the year. Although a fund has a negative cash balance, the City does not have negative cash overall.
Pooled cash can cover those funds so necessary expenditures can be made even if revenues have not been received yet.
Revenue & Expense Summaries (11 - 16)
These summaries show the total revenue and expense by fund.
Revenue by Type (17 - 22)
This report shows the City's revenue collected by month and the total estimated revenue for the current year.
Expenditures by Activity (23 - 27)
This report shows the City's actuals expenditures by month and the total budgeted expenditures for the current year.
Outstanding Debt (28 - 30)
This report shows all of the City's outstanding debt. It details what the debt is for, when it was issued, original amount, the fund(s) repaying
the debt, and the principal and interest payments due during the current year.
Employee Headcount (31 - 36)
This report shows the total number of full-time, permanent part-time, and seasonal/interns working for the City each month. It is broken
down by City fund and by departments/divisions. It also shows the budgeted number of full-time employees.
Fund Summaries (37 - 163)
The fund summaries show the revenues and expenditures of each fund across years. The summaries include text boxes providing an
explanation of revenues, expenditures, and spending on major capital projects.
We hope that you find this Monthly Financial Report useful in better understanding the finances of the City of South Bend. If you have any
questions regarding this report, please contact the Department of Administration & Finance by calling 311.
3
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City Controlled Funds
101 General Fund 44,871,229 71,659,754 72,902,340 (1,242,586) 43,628,643
Special Revenue Funds
102 Rainy Day 10,733,474 132,905 - 132,905 10,866,379
201 Parks & Recreation 3,649,543 16,456,050 16,495,507 (39,457) 3,610,086
202 Motor Vehicle Highway 4,743,203 10,224,849 9,504,029 720,820 5,464,023
209 Studebaker-Oliver Revitalizing Grants 929,415 120,000 873,464 (753,464) 175,951
210 Economic Development State Grants 64,775 630,706 691,169 (60,463) 4,312
211 Department of Community Investment (DCI)1,012,307 3,237,490 3,500,678 (263,188) 749,119
212 Dept of Community Investment Grants 305,248 7,311,291 7,564,954 (253,663) 51,585
216 Police State Seizures 238,323 32,281 108,753 (76,472) 161,851
217 Gift, Donation, Bequest 668,273 567,463 791,067 (223,604) 444,669
218 Police Curfew Violations 12,894 627 1,000 (373) 12,521
219 Unsafe Building 923,154 119,500 156,395 (36,895) 886,259
220 Law Enforcement Continuing Education 421,276 255,121 395,377 (140,256) 281,020
221 Rental Units Regulation 17,823 345,826 345,826 - 17,823
227 Loss Recovery 605,471 4,579 200,000 (195,421) 410,050
230 Code Enforcement Fund - 4,167,695 4,087,695 80,000 80,000
249 Public Safety LOIT 3,253,787 9,733,297 8,950,545 782,752 4,036,539
251 Local Roads & Streets 5,233,148 1,939,420 5,797,965 (3,858,545) 1,374,603
257 LOIT Special Distribution 170,735 2,926 164,087 (161,161) 9,574
258 Human Rights Federal Grant 521,051 151,228 270,640 (119,412) 401,639
264 COVID-19 Response - - 2,025,075 (2,025,075) (2,025,075)
265 Local Road & Bridge Grant 449,431 2,004,156 2,974,341 (970,185) (520,754)
266 MVH Restricted Fund 650,402 3,055,250 3,691,796 (636,546) 13,856
273 Morris PAC / Palais Royale Marketing 73,045 15,566 30,816 (15,250) 57,795
274 Morris PAC / Self-Promotion 186,839 106,794 115,000 (8,206) 178,633
280 Police Block Grants 4,095 51 - 51 4,146
289 HAZMAT 27,647 10,238 10,000 238 27,885
291 Indiana River Rescue 293,325 92,317 95,082 (2,765) 290,560
292 Police Grants 26,716 - - - 26,716
294 Regional Police Academy 118,481 21,240 22,500 (1,260) 117,221
295 COPS MORE Grant 169,439 396,471 523,301 (126,830) 42,609
299 Police Federal Drug Enforcement 113,552 6,366 51,000 (44,634) 68,918
404 County Option Income Tax 12,724,697 16,449,025 16,238,244 210,781 12,935,478
408 Economic Development Income Tax 17,389,466 14,153,675 16,072,972 (1,919,297) 15,470,169
410 Urban Development Action Grant 53,838 30,500 40,000 (9,500) 44,338
655 Project ReLeaf 398,183 456,559 433,460 23,099 421,282
705 Police K-9 Unit 2,395 22 2,020 (1,998) 397
730 City Cemetery Trust 29,730 220 20,000 (19,780) 9,950
731 Bowman Cemetery 467,692 5,791 - 5,791 473,483
754 Industrial Revolving Fund 2,078,333 225,200 149,000 76,200 2,154,533
Total Special Revenue Funds 68,761,206 92,462,695 102,393,758 (9,931,063) 58,830,143
Debt Service Funds
312 2017 Parks Bond Debt Service 208,740 1,157,120 1,172,968 (15,848) 192,892
350 2018 Fire Station #9 Bond Debt Service - 341,231 341,231 - -
672 Century Center Energy Conservation Debt Svc 189,409 413,496 411,096 2,400 191,809
752 South Bend Redevelopment Authority 222,584 2,875,000 2,865,613 9,387 231,971
755 South Bend Building Corporation 815,025 2,649,000 2,630,085 18,915 833,940
756 Smart Streets Debt Service 1,734,901 1,719,500 1,713,044 6,456 1,741,357
757 2015 Parks Bond Debt Service 590,497 379,756 382,131 (2,375) 588,122
760 Eddy Street Commons Debt Service 3,461,700 1,396,625 1,391,625 5,000 3,466,700
Total Debt Service Funds 7,222,856 10,931,728 10,907,793 23,935 7,246,790
City of South Bend
Based on 2020 Amended Budget as of August 31, 2020
Projected Cash Balance
4
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City of South Bend
Based on 2020 Amended Budget as of August 31, 2020
Projected Cash Balance
Capital Funds
287 Fire Department Capital 1,962,214 4,192,066 3,635,935 556,131 2,518,345
401 Coveleski Stadium Capital 25,850 30,162 30,000 162 26,012
406 Cumulative Capital Development 223,617 435,834 602,205 (166,371) 57,246
407 Cumulative Capital Improvement 689,015 274,433 430,000 (155,567) 533,448
412 Major Moves Construction 2,195,972 513,997 1,672,285 (1,158,288) 1,037,684
416 Morris Performing Arts Center Capital 422,125 283,933 559,983 (276,050) 146,075
450 Palais Royale Historic Preservation 107,792 15,700 69,160 (53,460) 54,332
451 2018 Fire Station #9 Bond Capital 399,877 3,854 89,311 (85,457) 314,420
453 2018 Zoo Bond Capital 120,929 12,652 133,581 (120,929) -
471 2017 Parks Bond Capital 9,062,798 85,000 8,569,760 (8,484,760) 578,038
750 Equipment/Vehicle Leasing 1,016,476 4,329,756 4,590,138 (260,382) 756,094
759 Eddy Street Commons Capital 3,048,190 20 3,048,122 (3,048,102) 88
Total Capital Funds 19,274,855 10,177,407 23,430,480 (13,253,073) 6,021,782
Enterprise Funds
288 Emergency Medical Services Operating 2,520,160 11,114 1,824,059 (1,812,945) 707,215
600 Consolidated Building Fund 2,285,733 1,800,103 2,005,428 (205,325) 2,080,408
601 Parking Garages 1,326,253 1,356,448 1,699,673 (343,225) 983,028
610 Solid Waste Operations 449,145 5,711,736 6,091,520 (379,784) 69,361
611 Solid Waste Capital 64,925 1,606,966 1,325,349 281,617 346,542
620 Water Works Operations 4,204,418 21,394,976 23,491,243 (2,096,267) 2,108,151
622 Water Works Capital 4,187,432 4,107,965 4,870,047 (762,082) 3,425,350
624 Water Works Customer Deposit 1,287,448 20,000 20,000 - 1,287,448
625 Water Works Sinking (Debt Service)286,131 1,841,486 1,841,486 - 286,131
626 Water Works Bond Reserve 1,427,971 20,000 20,000 - 1,427,971
629 Water Works Reserve Operations & Maintenance 2,902,529 240,000 40,000 200,000 3,102,529
640 Sewer Repair Insurance 2,173,605 670,302 742,355 (72,053) 2,101,552
641 Sewage Works Operations 15,409,455 39,435,552 47,716,109 (8,280,557) 7,128,898
642 Sewage Works Capital 9,417,064 8,500,698 14,079,020 (5,578,322) 3,838,742
643 Sewage Works Reserve Operations & Maintenance 5,563,851 120,000 120,000 - 5,563,851
649 Sewage Sinking (Debt Service)1,087,745 7,833,015 7,785,015 48,000 1,135,745
653 Sewage Debt Service Reserve 4,291,915 45,000 - 45,000 4,336,915
654 Sewage Works Customer Deposit 413,157 25,000 25,000 - 413,157
667 Storm Sewer Fund 124,406 1,046,360 871,730 174,630 299,036
670 Century Center Operations 1,537,206 4,940,073 5,035,901 (95,828) 1,441,378
671 Century Center Capital 981,681 18,400 1,000,000 (981,600) 81
Total Enterprise Funds 61,942,231 100,745,194 120,603,935 (19,858,741) 42,083,490
Internal Service Funds
222 Central Services 1,455,158 13,387,866 13,637,170 (249,304) 1,205,854
224 Central Services Capital 21,921 258,491 279,685 (21,194) 727
226 Liability Insurance 4,961,426 4,516,782 5,122,081 (605,299) 4,356,127
278 Police Take Home Vehicle 725,194 14,152 99,087 (84,935) 640,259
279 IT / Innovation / 311 Call Center 3,108,342 6,830,239 9,617,560 (2,787,321) 321,021
711 Self-Funded Employee Benefits 9,277,319 16,452,533 18,508,532 (2,055,999) 7,221,320
713 Unemployment Compensation 180,911 8,546 55,000 (46,454) 134,457
714 Parental Leave Fund 32,563 257,952 253,846 4,106 36,669
Total Internal Service Funds 19,762,834 41,726,561 47,572,961 (5,846,400) 13,916,434
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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 August 31, 2020
Projected Cash Balance
Trust & Agency Funds
701 Fire Pension 336,501 4,906,502 4,799,311 107,191 443,692
702 Police Pension 698,148 6,138,180 6,241,405 (103,225) 594,923
Total Trust & Agency Funds 1,034,649 11,044,682 11,040,716 3,966 1,038,615
Total City Controlled Funds 222,869,860 338,748,021 388,851,983 (50,103,962) 172,765,897
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport)30,950,203 17,448,377 34,418,912 (16,970,535) 13,979,668
422 TIF - West Washington 1,031,822 330,282 1,005,665 (675,383) 356,439
429 TIF - River East Development Area (NE Dev)8,215,417 2,826,336 9,418,041 (6,591,705) 1,623,712
430 TIF - Southside Development #1 9,607,799 2,058,569 7,027,306 (4,968,737) 4,639,062
435 TIF - Douglas Road 187,806 1,000 186,425 (185,425) 2,381
436 TIF - River East Residential (NE Res)3,706,897 5,810,197 4,385,000 1,425,197 5,132,094
Total Tax Increment Financing Funds 53,699,946 28,474,761 56,441,349 (27,966,588) 25,733,358
Redevelopment Funds
433 Redevelopment General 1,476,915 1,689,117 1,421,350 267,767 1,744,682
439 Certified Technology Park 10,965 120 752 (632) 10,333
452 2018 TIF Park Bond Capital 4,085,672 35,000 4,092,364 (4,057,364) 28,308
454 Airport Urban Enterprise Zone 403,750 8,000 50,000 (42,000) 361,750
Total Redevelopment Funds 5,977,302 1,732,237 5,564,466 (3,832,229) 2,145,073
Debt Service Funds
315 Airport 2003 Debt Reserve 1,042,908 20,000 20,000 - 1,042,908
328 SBCDA 2003 Debt Reserve 1,743,584 40,000 40,000 - 1,743,584
351 2018 TIF Park Bond Debt Service 1,018,984 12,618 - 12,618 1,031,602
352 South Shore Double Tracking Debt Service 29,819 488,191 - 488,191 518,010
Total Debt Service Funds 3,835,295 560,809 60,000 500,809 4,336,104
Total Redevelopment Commission Funds 63,512,543 30,767,807 62,065,815 (31,298,008) 32,214,535
Grand Total 286,382,403 369,515,828 450,917,798 (81,401,970) 204,980,431
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
6
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyUnder Reserve Requirement201 Parks & Recreation 3,063,371 862,667 2,200,704 4,123,877 (1,923,173) 13% Building back up reserves after capital spend in 2019 25% of Annual expenditures230 Code Enforcement432,417 96,834 335,584 408,770 (73,186) 8% Reimbursed through interfund transfers from Fund 408 10% of Annual expenditures278 Take Home Vehicle Police677,666 30 677,636 750,000 (72,364) 684% Slightly under reserve requirementSet dollar amount of $750,000610 Solid Waste Operations212,811 279,155 (66,344) 609,152 (675,496) -1% Expenditures higher than revenues10% of Annual expenditures629 Water Works Reserve - O & M2,912,652 - 2,912,652 2,923,544 (10,892) 17% Slightly under reserve requirement16.67% of annual operating expenses in Fund 620, net of transfers641 Sewage Works Operations6,818,808 4,694,919 2,123,889 2,385,805 (261,916) 4% High encumbrances5% of Annual expenditures670 Century Center Operations1,303,041 58,833 1,244,208 1,258,975 (14,767) 25% Slightly under reserve requirement25% of Annual expenditures701 Firefighters Pension 11,197 - 11,197 479,931 (468,734) 0% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension 70,491 34 70,457 624,141 (553,684) 1% Pension payments received in June & Sept10% of Annual expendituresUnder Reserve Requirement Total15,502,456$ 5,992,472$ 9,509,983$ 13,564,195$ (4,054,212)$ Meets or Exceeds Requirement101 General Fund 45,841,384 1,244,652 44,596,731 25,515,819 19,080,912 61% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day Fund10,818,457 - 10,818,457 8,998,791 1,819,666 4%3% of total expenditures in previous fiscal year, excluding interfund transfers202Motor Vehicle Highway4,698,286 1,077,701 3,620,584 2,376,007 1,244,577 38%25% of Annual expenditures211 DCI Administration Fund1,046,353 237,603 808,750 350,068 458,682 23%10% of Annual expenditures216 Police State Seizures208,357 - 208,357 27,188 181,169 192%25% of Annual expenditures218 Police Curfew Violations13,196 - 13,196 250 12,946 1320%25% of Annual expenditures220 Law Enforcement Continuing Education 461,077 22,783 438,294 98,844 339,450 111%25% of Annual expenditures221 Rent Units Regulation65,229 - 65,229 - 65,229 19%10% of Annual expenditures222 Central Services Operations1,509,429 18,289 1,498,598 864,263 634,335 17%10% of Annual expenditures, excluding utility accounting226 Liability Insurance5,276,772 70,196 5,206,575 2,561,041 2,645,534 102%50% of Annual expenditures249 Public Safety L.O.I.T.4,296,440 - 4,296,440 716,044 3,580,396 48% 8% of Annual expenditures - one month reserve266 MVH Restricted1,737,549 569,451 1,168,098 - 1,168,098 100%No reserve requirement - Grant fund - spend down to zero273 Morris PAC/Palais Royale Marketing75,144 9,984 65,160 7,704 57,456 211%25% of Annual expenditures274 Morris PAC Self-Promotion207,858 - 207,858 28,750 179,108 181%25% of Annual expenditures288 EMS Operating2,334,586 2,170 2,332,416 456,015 1,876,401 128%25% of Annual expenditures289 HAZMAT27,866 2,404 25,462 2,500 22,962 255%25% of Annual expenditures291 Indiana River Rescue333,480 2,326 331,154 23,771 307,383 348%25% of Annual expenditures294 Regional Police Academy125,664 - 125,664 5,625 120,039 559%25% of Annual expenditures299 Police Federal Drug Enforcement114,184 - 114,184 12,750 101,434 224%25% of Annual expenditures315 Airport 2003 Debt Reserve1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants351 2018 TIF Park Bond Debt Svc Reserve 1,027,052 - 1,027,052 1,027,052 - 100% 100% debt service reserve per bond covenants404 County Option Income Tax 12,781,977 2,424,034 10,357,943 8,119,122 2,238,821 64%50% of Annual expenditures408 Economic Development Income Tax 19,667,870 2,964,043 16,703,827 8,036,486 8,667,341 104%50% of Annual expenditures433 Redevelopment General1,640,402 198,853 1,441,549 355,338 1,086,211 101% Revenue received annually in September25% of Annual expenditures600 Consolidated Building Fund2,106,789 222,098 1,884,690 501,357 1,383,333 94%25% of Annual expenditures601 Parking Garages916,338 465,320 451,019 424,918 26,101 27%25% of Annual expenditures620 Water Works Operations3,640,372 965,704 2,674,668 1,174,562 1,500,106 11%5% of Annual expenditures624 Water Works Customer Deposit1,292,520 - 1,292,520 1,292,520 - 100%100% cash reserves for customer depositsAugust 31, 20207
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyAugust 31, 2020625 Water Works Sinking Fund774,484 1,279,161 (504,677) (504,677) - 100%Encumbrances reflect total annual debt payments, funds are transferred from operations to cover100% cash reserves per bond covenants626 Water Works Bond Reserve1,439,219 - 1,439,219 1,439,219 - 100%100% cash reserves per bond covenants and Crowe Horwath640 Sewer Repair Insurance2,077,019 10,544 2,066,475 185,589 1,880,886 278%25% of Annual expenditures643 Sewage Works Reserve - O & M5,550,801 - 5,550,801 5,323,399 227,402 17% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking8,047,731 6,368,812 1,678,919 1,678,919 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve4,312,373 - 4,312,373 4,312,373 - 100%100% cash reserves per bond covenants and Crowe Horwath654 Sewage Works Deposit Fund568,874 - 568,874 568,874 - 100%100% cash reserves for customer deposits655 Project ReLeaf459,282 - 459,282 108,365 350,917 106%25% of Annual expenditures667 Storm Sewer Fund696,730 116,010 580,720 217,933 362,787 67%25% of Annual expenditures671 Century Center Capital983,571 - 983,571 800,000 183,571 98%$800,000 Minimum per Board of Managers711 Self-Funded Employee Benefits10,512,487 499,776 10,012,711 4,627,133 5,385,578 54%25% of Annual expenditures713 Unemployment Comp Fund126,941 - 126,941 13,750 113,191 231%25% of Annual expenditures714 Parental Leave Fund99,469 - 99,469 20,308 79,161 39%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund751,635 - 751,635 751,635 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office585,369 - 585,369 585,369 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable885,616 - 885,616 885,616 - 100%100% cash reserves - trust & agency funds730 City Cemetery29,964 - 29,964 5,000 24,964 150%25% of Annual expenditures731 Bowman Cemetery471,377 - 471,377 400,000 71,377 100%$400,000 minimum752 South Bend Redevelopment Authority1,301,991 - 1,301,991 1,301,991 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation2,029,865 - 2,029,865 2,029,865 - 100%100% cash reserves per bond covenants756 2015 Smart Streets Bond Service Fund2,595,845 - 2,595,845 2,595,845 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service624,612 - 624,612 624,612 - 100%100% cash reserves per bond covenants760 Eddy St Commons Bond Debt Service4,205,747 - 4,205,747 2,500,000 1,705,747 302%$2,500,000 minimumMeets or Exceeds Requirement Total 174,175,589$ 18,771,914$ 155,411,131$ 96,227,860$ 59,183,271$ No Reserve Requirement209 Studebaker/Oliver Revitalizing Grants728,954 619,813 109,141 - 109,141 100%No reserve requirement - Grant fund - spend down to zero210 DCI State Grants 34,158 104,166 (70,008) - (70,008) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero212 DCI Federal Grants290,827 3,576,696 (3,285,869) - (3,285,869) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest973,153 357,988 615,164 - 615,164 100%No reserve requirement219 Unsafe Building880,504 4,960 875,544 - 875,544 100%No reserve requirement224 Central Services Capital26,448 84,559 (58,112) - (58,112) 100% To receive interfund transfer from Fund 222No reserve requirement - Capital fund - spend down to zero227 Loss Recovery Fund 610,264 73,104 537,161 - 537,161 100%No reserve requirement251 Local Roads & Streets5,488,225 2,347,659 3,140,566 - 3,140,566 100%No reserve requirement8
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyAugust 31, 2020257 LOIT 2016 Special Distribution126,362 116,388 9,975 - 9,975 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights - Federal Grant405,010 20,341 384,669 - 384,669 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response(883,764) 1,565,593 (2,449,356) - (2,449,356) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant620,556 814,262 (193,705) - (193,705) 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center2,793,502 1,955,961 837,541 - 837,541 100% Reimbursed through interfund allocationNo reserve requirement280 Police Block Grants4,127 - 4,127 - 4,127 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital613,886 568,512 45,375 - 45,375 100%No reserve requirement - Capital fund - spend down to zero292 Police Grants26,716 - 26,716 - 26,716 100%No reserve requirement - Grant fund - spend down to zero295 COPS MORE Grant117,872 103,739 14,132 - 14,132 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero312 2017 Park Bond Debt Service(332,970) - (332,970) - (332,970) 100% Property tax distribution received in June & DecNo reserve requirement324 TIF - River West TIF (Airport)25,193,141 6,229,124 18,964,017 - 18,964,017 100% Property tax distribution received in June & DecNo reserve requirement350 2018 Fire Station #9 Bond Debt Service- - - - - 100% Receives transfers from Fund 287 for debt svc pmts No reserve requirement352 South Shore Double Tracking Debt Service 518,001 - 518,001 518,001 - 100%100% debt service reserve per bond covenants401 Coveleski Stadium Capital11,655 - 11,655 - 11,655 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development 148,836 169,588 (20,752) - (20,752) 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement674,009 - 674,009 - 674,009 100%No reserve requirement - Capital fund - spend down to zero410 Urban Develop Action Grant (UDAG)39,833 - 39,833 - 39,833 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction1,769,140 262,765 1,506,375 - 1,506,375 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital518,822 323,798 195,024 - 195,024 100%No reserve requirement422 TIF - West Washington 1,042,037 245,729 796,308 - 796,308 100% Property tax distribution received in June & DecNo reserve requirement429 TIF - River East Devevelopment8,229,694 3,563,572 4,666,121 - 4,666,121 100% Property tax distribution received in June & DecNo reserve requirement430 TIF - Southside Development Area #1 11,559,195 264,924 11,294,271 - 11,294,271 100% Property tax distribution received in June & DecNo reserve requirement435 TIF - Douglas Road94,127 17,108 77,019 - 77,019 100% Property tax distribution received in June & DecNo reserve requirement436 TIF - River East Residential2,550,077 - 2,550,077 - 2,550,077 100% Property tax distribution received in June & DecNo reserve requirement439 Certified Technology Park11,052 752 10,300 - 10,300 100%No reserve requirement450 Palais Royale Historic Preservation78,150 - 78,150 - 78,150 100%No reserve requirement451 2018 Fire Station #9 Bond Capital313,435 - 313,435 - 313,435 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital3,001,627 859,933 2,141,693 - 2,141,693 100%No reserve requirement - Bond capital fund - spend down to zero453 2018 Zoo Bond Capital71,936 - 71,936 - 71,936 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone406,947 - 406,947 - 406,947 100%No reserve requirement471 2017 Park Bond Capital8,073,423 2,135,204 5,938,219 - 5,938,219 100%No reserve requirement - Bond capital fund - spend down to zero9
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyAugust 31, 2020611 Solid Waste Capital149,578 262,696 (113,118) - (113,118) 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital6,282,282 306,747 5,975,535 - 5,975,535 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital15,545,613 3,093,307 12,452,307 - 12,452,307 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672 Century Center Energy Savings257,288 205,709 51,579 - 51,579 100%No reserve requirement705 Police K-9 Unit2,414 - 2,414 - 2,414 100%No reserve requirement750 Equipment/Vehicle Leasing347,672 - 347,672 - 347,672 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund2,088,975 - 2,088,975 - 2,088,975 100%No City reserve requirement; there are program requirements759 Eddy St Commons Bond Capital1,617,124 - 1,617,124 - 1,617,124 100%No reserve requirement - Bond capital fund - spend down to zeroNo Reserve Requirement Total103,119,912$ 30,254,696$ 72,865,217$ 518,001$ 72,347,216$ Total Funds292,797,956$ 55,019,081$ 237,786,331$ 110,310,056$ 127,476,275$ 10
City of South Bend
Monthly Fund Financials
Revenue Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
City Controlled Funds
101 General Fund 71,659,754 2,604,770 41,191,946 38,103,478 30,467,808 57%
Special Revenue Funds
102 Rainy Day 132,905 5,273 71,855 163,641 61,050 54%
201 Parks & Recreation 16,456,050 974,054 9,852,732 11,159,885 6,603,318 60%
202 Motor Vehicle Highway 10,224,849 2,535,205 7,496,774 4,368,351 2,728,075 73%
209 Studebaker-Oliver Revitalizing Grants 120,000 100,355 105,408 113,802 14,592 88%
210 Economic Development State Grants 630,706 18,019 54,635 56,152 576,071 9%
211 Department of Community Investment (DCI) 3,237,490 801,361 2,419,047 1,302,041 818,443 75%
212 Dept of Community Investment Grants 7,311,291 568,062 1,547,453 1,025,954 5,763,838 21%
216 Police State Seizures 32,281 102 1,480 8,462 30,801 5%
217 Gift, Donation, Bequest 567,463 1,402 596,775 574,074 (29,312) 105%
218 Police Curfew Violations 627 305 585 243 42 93%
219 Unsafe Building 119,500 7,014 39,322 514,379 80,178 33%
220 Law Enforcement Continuing Education 255,121 28,086 173,584 210,740 81,537 68%
221 Rental Units Regulation 345,826 22,266 173,000 3,469 172,826 50%
227 Loss Recovery 4,579 297 4,053 9,553 526 89%
230 Code Enforcement Fund 4,167,695 453,093 2,908,954 - 1,258,741 70%
249 Public Safety LOIT 9,733,297 732,622 6,805,933 6,391,079 2,927,364 70%
251 Local Roads & Streets 1,939,420 76,492 1,201,376 2,612,510 738,044 62%
257 LOIT Special Distribution 2,926 62 1,555 100,592 1,371 53%
258 Human Rights Federal Grant 151,228 5,833 7,922 84,847 143,306 5%
264 COVID-19 Response - 268,234 755,321 - (755,321) 0%
265 Local Road & Bridge Grant 2,004,156 1,942,757 2,208,513 558,418 (204,357) 110%
266 MVH Restricted Fund 3,055,250 290,219 1,898,528 2,097,965 1,156,722 62%
273 Morris PAC / Palais Royale Marketing 15,566 37 2,843 11,938 12,723 18%
274 Morris PAC / Self-Promotion 106,794 101 20,800 52,360 85,994 19%
280 Police Block Grants 51 2 27 62 24 54%
289 HAZMAT 10,238 14 186 9,739 10,052 2%
291 Indiana River Rescue 92,317 163 54,269 117,823 38,048 59%
292 Police Grants - - - - - 0%
294 Regional Police Academy 21,240 61 10,098 19,355 11,142 48%
295 COPS MORE Grant 396,471 567 186,443 54,841 210,028 47%
299 Police Federal Drug Enforcement 6,366 25 657 2,355 5,709 10%
404 County Option Income Tax 16,449,025 3,331,429 12,163,095 10,033,692 4,285,930 74%
408 Economic Development Income Tax 14,153,675 1,015,032 9,967,274 9,553,841 4,186,401 70%
410 Urban Development Action Grant 30,500 19 15,922 34,256 14,578 52%
655 Project ReLeaf 456,559 37,777 301,361 307,968 155,198 66%
705 Police K-9 Unit 22 1 16 37 6 73%
730 City Cemetery Trust 220 15 198 453 22 90%
731 Bowman Cemetery 5,791 230 3,112 7,127 2,679 54%
754 Industrial Revolving Fund 225,200 41,220 162,068 178,825 63,132 72%
Total Special Revenue Funds 92,462,695 13,257,806 61,213,177 51,740,828 31,249,518 66%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,157,120 1 630,897 665,777 526,223 55%
350 2018 Fire Station #9 Bond Debt Service 341,231 - 341,231 321,706 (0) 100%
672 Century Center Energy Conservation Debt Svc 413,496 103 273,131 290,156 140,365 66%
752 South Bend Redevelopment Authority 2,875,000 14 2,673,804 2,673,377 201,196 93%
755 South Bend Building Corporation 2,649,000 42 2,648,444 2,650,540 556 100%
756 Smart Streets Debt Service 1,719,500 11 1,716,840 1,718,635 2,660 100%
757 2015 Parks Bond Debt Service 379,756 30,758 253,764 255,418 125,992 67%
760 Eddy Street Commons Debt Service 1,396,625 17 1,392,188 1,304,126 4,437 100%
Total Debt Service Funds 10,931,728 30,945 9,930,301 9,879,734 1,001,427 91%
11
City of South Bend
Monthly Fund Financials
Revenue Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
Capital Funds
287 Fire Department Capital 4,192,066 2,235,769 3,247,608 349,166 944,458 77%
401 Coveleski Stadium Capital 30,162 6 120 565 30,042 0%
406 Cumulative Capital Development 435,834 73 258,494 271,511 177,340 59%
407 Cumulative Capital Improvement 274,433 329 129,977 118,804 144,456 47%
412 Major Moves Construction 513,997 247,526 507,535 626,889 6,462 99%
416 Morris Performing Arts Center Capital 283,933 253 198,097 56,532 85,836 70%
450 Palais Royale Historic Preservation 15,700 38 4,372 10,685 11,328 28%
451 2018 Fire Station #9 Bond Capital 3,854 153 2,336 36,042 1,518 61%
453 2018 Zoo Bond Capital 12,652 0 293 19,466 12,359 2%
471 2017 Parks Bond Capital 85,000 3,935 58,190 184,481 26,810 68%
750 Equipment/Vehicle Leasing 4,329,756 2 676 1,487,284 4,329,080 0%
759 Eddy Street Commons Capital 20 0 11 45 9 56%
Total Capital Funds 10,177,407 2,488,083 4,407,711 3,161,470 5,769,696 43%
Enterprise Funds
288 Emergency Medical Services Operating 11,114 - 11,113 4,267,099 1 100%
600 Consolidated Building Fund 1,800,103 151,322 878,033 2,605,304 922,070 49%
601 Parking Garages 1,356,448 77,983 600,601 698,085 755,847 44%
610 Solid Waste Operations 5,711,736 492,155 3,812,445 3,640,836 1,899,291 67%
611 Solid Waste Capital 1,606,966 523,073 1,268,745 832,620 338,221 79%
620 Water Works Operations 21,394,976 2,202,394 13,907,450 12,889,335 7,487,526 65%
622 Water Works Capital 4,107,965 332,598 2,819,373 2,255,662 1,288,592 69%
624 Water Works Customer Deposit 20,000 630 8,603 23,301 11,397 43%
625 Water Works Sinking (Debt Service)1,841,486 101,877 818,809 1,359,226 1,022,677 44%
626 Water Works Bond Reserve 20,000 687 9,544 22,183 10,456 48%
629 Water Works Reserve Operations & Maintenance 240,000 1,420 36,372 269,765 203,628 15%
640 Sewer Repair Insurance 670,302 56,612 457,939 466,759 212,363 68%
641 Sewage Works Operations 39,435,552 3,153,420 24,805,893 27,075,103 14,629,659 63%
642 Sewage Works Capital 8,500,698 26,145 8,493,502 5,281,578 7,196 100%
643 Sewage Works Reserve Operations & Maintenance 120,000 2,705 37,010 237,479 82,990 31%
649 Sewage Sinking (Debt Service)7,833,015 52,222 7,864,739 7,835,009 (31,724) 100%
653 Sewage Debt Service Reserve 45,000 238 20,696 54,788 24,304 46%
654 Sewage Works Customer Deposit 25,000 277 3,416 34 21,584 14%
667 Storm Sewer Fund 1,046,360 86,819 694,627 166,688 351,733 66%
670 Century Center Operations 4,940,073 69,879 1,198,135 3,452,921 3,741,938 24%
671 Century Center Capital 18,400 8 1,898 186,467 16,502 10%
Total Enterprise Funds 100,745,194 7,332,464 67,748,944 73,620,242 32,996,250 67%
Internal Service Funds
222 Central Services 13,387,866 633,244 4,722,991 9,082,338 8,664,875 35%
224 Central Services Capital 258,491 - 146,481 2,290 112,010 57%
226 Liability Insurance 4,516,782 258,334 3,529,684 3,689,188 987,098 78%
278 Police Take Home Vehicle 14,152 850 7,801 15,345 6,351 55%
279 IT / Innovation / 311 Call Center 6,830,239 559,805 4,599,877 5,482,600 2,230,362 67%
711 Self-Funded Employee Benefits 16,452,533 1,469,895 10,891,242 9,165,382 5,561,291 66%
713 Unemployment Compensation 8,546 593 5,462 3,072 3,084 64%
714 Parental Leave Fund 257,952 18,838 156,878 104,459 101,074 61%
Total Internal Service Funds 41,726,561 2,941,559 24,060,415 27,544,672 17,666,146 58%
12
City of South Bend
Monthly Fund Financials
Revenue Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
Trust & Agency Funds
701 Fire Pension 4,906,502 5 2,164,310 2,237,676 2,742,192 44%
702 Police Pension 6,138,180 34 3,068,119 3,066,288 3,070,061 50%
Total Trust & Agency Funds 11,044,682 40 5,232,430 5,303,964 5,812,252 47%
Total City Controlled Funds 338,748,021 28,655,667 213,784,923 209,354,388 124,963,098 63%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 17,448,377 98,227 9,748,252 11,362,914 7,700,125 56%
422 TIF - West Washington 330,282 508 137,912 170,861 192,370 42%
429 TIF - River East Development Area (NE Dev) 2,826,336 4,011 1,746,507 1,805,777 1,079,829 62%
430 TIF - Southside Development #1 2,058,569 5,634 2,044,565 1,542,641 14,004 99%
435 TIF - Douglas Road 1,000 46 962 3,154 38 96%
436 TIF - River East Residential (NE Res)5,810,197 1,243 2,948,857 2,825,599 2,861,340 51%
Total Tax Increment Financing Funds 28,474,761 109,669 16,627,055 17,710,947 11,847,706 58%
Redevelopment Funds
433 Redevelopment General 1,689,117 13,787 628,521 70,547 1,060,596 37%
439 Certified Technology Park 120 5 73 9,636 47 61%
452 2018 TIF Park Bond Capital 35,000 1,463 23,116 138,335 11,884 66%
454 Airport Urban Enterprise Zone 8,000 198 2,703 6,156 5,297 34%
Total Redevelopment Funds 1,732,237 15,454 654,413 224,673 1,077,824 38%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 507 6,937 16,178 13,063 35%
328 SBCDA 2003 Debt Reserve 40,000 848 11,598 27,047 28,402 29%
351 2018 TIF Park Bond Debt Service 12,618 501 6,822 15,536 5,796 54%
352 South Shore Double Tracking Debt Service 488,191 2 488,184 - 7 100%
Total Debt Service Funds 560,809 1,857 513,541 58,761 47,268 92%
Total Redevelopment Commission Funds 30,767,807 126,980 17,795,010 17,994,381 (17,668,030) 58%
Grand Total 369,515,828 28,782,647 231,579,933 227,348,769 107,295,068 63%
13
City of South Bend
Monthly Fund Financials
Expenditure Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
City Controlled Funds
101 General Fund 72,902,340 5,266,298 43,445,033 40,564,790 1,244,652 28,212,655 61%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,495,507 1,221,525 10,738,961 14,785,437 862,667 4,893,879 70%
202 Motor Vehicle Highway 9,504,029 223,935 5,315,563 7,569,607 1,077,701 3,110,765 67%
209 Studebaker-Oliver Revitalizing Grants 873,464 15,107 229,340 131,409 619,813 24,311 97%
210 Economic Development State Grants 691,169 5,459 72,708 300,177 104,166 514,295 26%
211 Department of Community Investment (DCI) 3,500,678 197,342 1,793,715 1,726,130 237,603 1,469,360 58%
212 Dept of Community Investment Grants 7,564,954 670,198 1,667,995 1,059,500 3,576,696 2,320,262 69%
216 Police State Seizures 108,753 - 31,753 - - 77,000 29%
217 Gift, Donation, Bequest 791,067 26,376 323,967 121,740 357,988 109,112 86%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 156,395 1,960 97,982 404,051 4,960 53,453 66%
220 Law Enforcement Continuing Education 395,377 24,030 130,450 268,389 22,783 242,144 39%
221 Rental Units Regulation 345,826 14,880 118,239 - - 227,587 34%
227 Loss Recovery 200,000 126,896 126,896 37,311 73,104 - 100%
230 Code Enforcement Fund 4,087,695 289,924 2,236,488 - 96,834 1,754,374 57%
249 Public Safety LOIT 8,950,545 685,746 5,721,982 4,732,126 - 3,228,563 64%
251 Local Roads & Streets 5,797,965 1,337,064 2,263,559 994,030 2,347,659 1,186,747 80%
257 LOIT Special Distribution 164,087 1,540 47,699 547,687 116,388 - 100%
258 Human Rights Federal Grant 270,640 18,008 138,697 203,984 20,341 111,602 59%
264 COVID-19 Response 2,025,075 280,662 1,727,843 - 1,565,593 (1,268,361) 163%
265 Local Road & Bridge Grant 2,974,341 79,725 175,126 798 814,262 1,984,953 33%
266 MVH Restricted Fund 3,691,796 537,904 1,241,435 788,282 569,451 1,880,910 49%
273 Morris PAC / Palais Royale Marketing 30,816 - 832 1,434 9,984 20,000 35%
274 Morris PAC / Self-Promotion 115,000 1,100 1,100 - - 113,900 1%
280 Police Block Grants - - - - - - 0%
289 HAZMAT 10,000 - - 529 2,404 7,596 24%
291 Indiana River Rescue 95,082 (2,287) 12,167 25,307 2,326 80,588 15%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 22,500 - 3,057 5,080 - 19,443 14%
295 COPS MORE Grant 523,301 47,292 285,026 80,572 103,739 134,535 74%
299 Police Federal Drug Enforcement 51,000 - 31,000 43,499 - 20,000 61%
404 County Option Income Tax 16,238,244 1,491,923 10,293,598 8,374,299 2,424,034 3,520,612 78%
408 Economic Development Income Tax 16,072,972 1,212,932 8,001,293 6,250,556 2,964,043 5,107,636 68%
410 Urban Development Action Grant 40,000 - 30,000 45,000 - 10,000 75%
655 Project ReLeaf 433,460 28,756 230,135 314,716 - 203,325 53%
705 Police K-9 Unit 2,020 - - - - 2,020 0%
730 City Cemetery Trust 20,000 - - - - 20,000 0%
731 Bowman Cemetery - - - - - - 0%
754 Industrial Revolving Fund 149,000 10,685 58,765 69,380 - 90,235 39%
Total Special Revenue Funds 102,393,758 8,548,680 53,147,371 48,881,029 17,974,538 31,271,846 69%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,172,968 - 1,172,965 1,181,140 - 3 100%
350 2018 Fire Station #9 Bond Debt Service 341,231 - 341,231 321,706 - - 100%
672 Century Center Energy Conservation Debt Svc 411,096 - 205,388 207,561 205,709 - 100%
752 South Bend Redevelopment Authority 2,865,613 1,236,278 2,830,663 1,590,684 - 34,950 99%
755 South Bend Building Corporation 2,630,085 1,194,023 2,627,585 1,435,119 - 2,500 100%
756 Smart Streets Debt Service 1,713,044 856,809 1,712,694 855,434 - 350 100%
757 2015 Parks Bond Debt Service 382,131 192,241 381,131 192,191 - 1,000 100%
760 Eddy Street Commons Debt Service 1,391,625 742,500 1,390,625 649,375 - 1,000 100%
Total Debt Service Funds 10,907,793 4,221,851 10,662,281 6,433,210 205,709 39,803 100%
14
City of South Bend
Monthly Fund Financials
Expenditure Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
Capital Funds
287 Fire Department Capital 3,635,935 125,851 2,494,741 2,150,418 568,512 572,682 84%
401 Coveleski Stadium Capital 30,000 - 14,353 64,622 - 15,647 48%
406 Cumulative Capital Development 602,205 26,958 367,810 444,427 169,588 64,807 89%
407 Cumulative Capital Improvement 430,000 20,833 166,668 - - 263,332 39%
412 Major Moves Construction 1,672,285 103,083 794,091 841,345 262,765 615,429 63%
416 Morris Performing Arts Center Capital 559,983 - 101,871 35,613 323,798 134,314 76%
450 Palais Royale Historic Preservation 69,160 - 34,160 38,779 - 35,000 49%
451 2018 Fire Station #9 Bond Capital 89,311 - 89,311 2,942,454 - - 100%
453 2018 Zoo Bond Capital 133,581 - 49,286 2,343,260 - 84,295 37%
471 2017 Parks Bond Capital 8,569,760 671,630 1,730,797 2,577,350 2,135,204 4,703,759 45%
750 Equipment/Vehicle Leasing 4,590,138 - 669,482 2,559,853 - 3,920,656 15%
759 Eddy Street Commons Capital 3,048,122 777,370 2,208,448 2,571,302 - 839,674 72%
Total Capital Funds 23,430,480 1,725,725 8,721,017 16,569,423 3,459,867 11,249,595 52%
Enterprise Funds
288 Emergency Medical Services Operating 1,824,059 - 105,202 4,035,751 2,170 1,716,687 6%
600 Consolidated Building Fund 2,005,428 110,795 1,020,416 2,874,276 222,098 762,913 62%
601 Parking Garages 1,699,673 55,476 997,293 910,371 465,320 237,060 86%
610 Solid Waste Operations 6,091,520 615,624 4,307,818 3,805,938 279,155 1,504,547 75%
611 Solid Waste Capital 1,325,349 147,604 808,734 814,020 262,696 253,919 81%
620 Water Works Operations 23,491,243 1,828,917 13,824,715 13,554,856 965,704 8,700,823 63%
622 Water Works Capital 4,870,047 174,212 583,148 429,653 306,747 3,980,152 18%
624 Water Works Customer Deposit 20,000 630 13,830 22,885 - 6,170 69%
625 Water Works Sinking (Debt Service)1,841,486 877 229,946 1,995,034 1,279,161 332,379 82%
626 Water Works Bond Reserve 20,000 - - 9,582 - 20,000 0%
629 Water Works Reserve Operations & Maintenance 40,000 1,420 31,225 43,475 - 8,775 78%
640 Sewer Repair Insurance 742,355 53,636 589,658 388,678 10,544 142,153 81%
641 Sewage Works Operations 47,716,109 2,087,726 32,390,712 30,393,577 4,694,919 10,630,478 78%
642 Sewage Works Capital 14,079,020 765,420 3,144,074 2,961,382 3,093,307 7,841,640 44%
643 Sewage Works Reserve Operations & Maintenance 120,000 2,705 59,598 84,270 - 60,402 50%
649 Sewage Sinking (Debt Service)7,785,015 - 854,395 923,098 6,368,812 561,808 93%
653 Sewage Debt Service Reserve - - - - - - 0%
654 Sewage Works Customer Deposit 25,000 277 5,094 - - 19,906 20%
667 Storm Sewer Fund 871,730 767 28,768 51,285 116,010 726,952 17%
670 Century Center Operations 5,035,901 143,830 1,701,175 2,965,367 58,833 3,275,893 35%
671 Century Center Capital 1,000,000 - - - - 1,000,000 0%
Total Enterprise Funds 120,603,935 5,989,918 60,695,803 66,263,498 18,125,474 41,782,657 65%
Internal Service Funds
222 Central Services 13,637,170 622,525 4,653,224 8,637,157 18,289 8,965,657 34%
224 Central Services Capital 279,685 - 141,992 65,274 84,559 53,133 81%
226 Liability Insurance 5,122,081 287,445 3,256,206 2,810,005 70,196 1,795,679 65%
278 Police Take Home Vehicle 99,087 250 55,972 2,785 30 43,086 57%
279 IT / Innovation / 311 Call Center 9,617,560 1,230,170 5,653,158 5,435,530 1,955,961 2,008,441 79%
711 Self-Funded Employee Benefits 18,508,532 1,308,238 9,586,668 11,591,445 499,776 8,422,088 54%
713 Unemployment Compensation 55,000 21,340 80,489 29,261 - (25,489) 146%
714 Parental Leave Fund 253,846 4,848 76,037 141,082 - 177,809 30%
Total Internal Service Funds 47,572,961 3,474,816 23,503,746 28,712,539 2,628,811 21,440,404 55%
Trust & Agency Funds
701 Fire Pension 4,799,311 342,910 2,833,165 2,969,844 - 1,966,146 59%
702 Police Pension 6,241,405 509,011 4,206,040 4,372,030 34 2,035,330 67%
Total Trust & Agency Funds 11,040,716 851,922 7,039,205 7,341,874 34 4,001,476 64%
Total City Controlled Funds 388,851,983 30,079,209 207,214,457 214,766,362 43,639,086 137,998,436 65%
15
City of South Bend
Monthly Fund Financials
Expenditure Summary
August 31, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 34,418,912 1,123,784 16,576,972 14,737,306 6,229,124 11,612,815 66%
422 TIF - West Washington 1,005,665 - 128,958 379,294 245,729 630,977 37%
429 TIF - River East Development Area (NE Dev) 9,418,041 1,056,517 2,824,190 3,723,115 3,563,572 3,030,278 68%
430 TIF - Southside Development #1 7,027,306 8,775 112,782 1,751,799 264,924 6,649,600 5%
435 TIF - Douglas Road 186,425 - 95,143 12,175 17,108 74,175 60%
436 TIF - River East Residential (NE Res) 4,385,000 246,664 4,357,453 4,262,331 - 27,547 99%
Total Tax Increment Financing Funds 56,441,349 2,435,740 24,095,499 24,866,021 10,320,457 22,025,392 61%
Redevelopment Funds
433 Redevelopment General 1,421,350 11,400 538,982 172,810 198,853 683,515 52%
439 Certified Technology Park 752 - - 315,526 752 - 100%
452 2018 TIF Park Bond Capital 4,092,364 7,705 1,121,402 3,449,959 859,933 2,111,029 48%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
Total Redevelopment Funds 5,564,466 19,105 1,660,383 3,938,294 1,059,538 2,844,544 49%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 507 11,171 15,890 - 8,829 56%
328 SBCDA 2003 Debt Reserve 40,000 848 18,677 26,567 - 21,323 47%
351 2018 TIF Park Bond Debt Service - - - - - - 0%
352 South Shore Double Tracking Debt Service - 517,313 517,313 - - (517,313) 0%
Total Debt Service Funds 60,000 518,668 547,161 42,457 - (487,161) 912%
Total Redevelopment Commission Funds 62,065,815 2,973,513 26,303,044 28,846,772 11,379,995 24,382,776 61%
Grand Total 450,917,798 33,052,722 233,517,501 243,613,134 55,019,081 162,381,212 64%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
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 BudgetTaxesProperty Taxes Civil City- - - - - 26,301,327 2,099,068 - - - - - 28,400,395 50,565,864 56% TIF Districts- 102,701 - - - 12,598,223 3,150,931 - - - - - 15,851,854 26,916,461 59%Sub Total- 102,701 - - - 38,899,549 5,249,999 - - - - - 44,252,249 77,482,325 57%Local Income Tax LIT Certified Shares1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 - - - - 8,293,849 12,440,774 67% LIT for Economic Development988,824 988,824 988,824 988,824 988,824 988,824 1,105,176 1,005,446 - - - - 8,043,565 12,098,890 66% LIT for Public Safety730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 - - - - 5,844,220 8,766,330 67% LIT for Redevelopment731 731 731 731 731 731 731 731 - - - - 5,850 8,775 67% LIT Additional - Supplemental Distrib- - - - 4,449,374 (890,915) - - - - - - 3,558,459 3,558,459 100% Sub Total2,756,814 2,756,814 2,756,814 2,756,814 7,206,188 1,865,899 2,873,165 2,773,436 - - - - 25,745,944 36,873,228 70%Total Taxes2,756,814 2,859,515 2,756,814 2,756,814 7,206,188 40,765,448 8,123,164 2,773,436 - - - - 69,998,192 114,355,553 61%Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - 1,891,367 - - - - - - 1,891,367 3,447,370 55% Commercial Vehicle Tax- - - - - 451,633 - - - - - - 451,633 789,942 57% Hotel Motel Tax858,937 - - 190,750 - - - - - - - - 1,049,687 1,893,437 55%Sub Total858,937 - - 190,750 - 2,343,000 - - - - - - 3,392,687 6,130,749 55%State Shared Revenue Liquor Excise Tax39,287 - - - - 21,599 - - - - - - 60,885 80,000 76% Liquor Gallonage Tax61,914 - - 57,367 - - 62,672 - - - - - 181,952 221,063 82% Cigarette Tax- - - - - 136,354 - - - - - - 136,354 306,642 44% Gasoline Tax492,927 477,174 544,164 533,667 - 853,039 407,497 243,501 - - - - 3,551,968 5,621,962 63% Wheel Tax136,698 99,161 161,048 204,189 171,236 - 150,471 409,061 - - - - 1,331,864 2,000,000 67% Riverboat Gaming- - - - - - - 400,612 - - - - 400,612 599,000 67% State Pension Subsidy- - - - - 5,224,143 - - - - - - 5,224,143 11,017,752 47% Sub Total730,825 576,335 705,212 795,223 171,236 6,235,134 620,640 1,053,173 - - - - 10,887,778 19,846,419 55% Grants Federal Grants339,419 382,623 171,959 285,146 106,181 83,607 91,517 1,674,743 - - - - 3,135,196 9,887,368 32% State Grants- 48,960 21,227 9,122 23,816 394,130 - 67,820 - - - - 565,075 732,933 77% Sub Total339,419 431,584 193,186 294,268 129,997 477,737 91,517 1,742,563 - - - - 3,700,272 10,620,301 35% Other Intergovenmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants- 12,500 - 648,098 23,750 1,900 - - - - - - 686,248 662,498 104% Federal Seized Drug- - - - - - - - - - - - - 5,000 0% State Seized Drug- - - - - - - - - - - - - 30,000 0%Sub Total- 42,500 - 648,098 23,750 1,900 - - - - - - 716,248 727,498 98%Total Intergovernmental Revenue 1,929,181 1,050,418 898,398 1,928,339 324,983 9,057,771 712,157 2,795,736 - - - - 18,696,984 37,324,967 50%Licenses & PermitsBusiness Business Licenses25,398 26,516 18,111 6,848 3,569 3,057 5,403 2,753 - - - - 91,654 106,323 86% Taxi Cab Licensing65 - 55 610 60 - 110 10 - - - - 910 4,440 20% Sub Total25,463 26,516 18,166 7,458 3,629 3,057 5,513 2,763 - - - - 92,564 110,763 84% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering5,090 20,062 34,060 1,425 425 2,415 40,335 21,045 - - - - 124,857 127,000 98% Right-of-Way Closures50 200 325 150 50 25 (575) 25 - - - - 250 3,000 8% Fire Dept-Building Plan Review1,455 2,991 1,341 238 779 1,173 1,298 2,402 - - - - 11,677 24,000 49% Building Department87,661 83,680 108,095 75,453 95,457 131,321 130,347 149,985 - - - - 861,998 1,772,550 49% SBARC - Pet Licenses2,320 3,580 3,090 810 2,095 2,530 3,345 3,425 - - - - 21,195 31,200 68%Sub Total96,576 110,513 146,911 78,076 98,806 137,464 174,750 176,882 - - - - 1,019,977 1,967,750 52%Total Licenses & Permits122,039 137,029 165,076 85,533 102,435 140,521 180,263 179,645 - - - - 1,112,541 2,078,513 54%Period Ending: August 31, 202017
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: August 31, 2020Charges for ServicesGeneral Government Plan Commission Charges100 100 100 - - 100 - 600 - - - - 1,000 4,100 24% Copies of Public Records- - - - - - - - - - - - - 1,205 0% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 100 60 180 280 180 220 360 200 - - - - 1,580 2,000 79% IT Services73,046 38,750 - - - - - - - - - - 111,796 111,796 100%Sub Total73,246 38,910 280 280 180 320 360 800 - - - - 114,376 119,101 96%Public Safey Accident Report Copies7,303 6,040 5,632 1,298 6,089 8,950 8,775 6,836 - - - - 50,923 82,652 62% Gun Permit Applications4,804 3,514 6,959 2,545 2,940 8,191 6,198 7,653 - - - - 42,804 40,000 107% Traffic Signal Maintenance15,314 10,198 23,739 5,116 - 48,300 - 82,239 - - - - 184,905 224,670 82% 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 Service256,159 223,622 319,726 340,414 463,595 225,005 179,380 457,446 - - - - 2,465,348 3,000,000 82% Medicaid Reimbursements- - - - - - - 575,470 - - - - 575,470 1,018,470 57% Neo Natal Revenue- - - - - - - - - - - - - - NA Memorial Transport- - - - - - - - - - - - - - NA EMS for County- - - - - - 934,001 - - - - - 934,001 1,801,814 52% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - - NA Crime Lab Services- - 363 563 - - 313 2,050 - - - - 3,288 5,000 66% EMS Late Payment Interest2,706 - 3,920 - 3,420 1,708 - 4,507 - - - - 16,261 11,754 138% Misc Revenue- - 71,436 - - - - - - - - - 71,436 71,936 99% Sub Total304,136 286,224 440,453 391,383 476,044 292,153 1,128,667 1,136,200 - - - - 4,455,260 6,576,296 68% Highways & Streets Sale of Signs/Materials261 - - 7,988 - 60 - - - - - - 8,309 8,500 98% Special Events- - - - - - - - - - - - - 3,000 0% Sub Total261 - - 7,988 - 60 - - - - - - 8,309 11,500 72% Culture & Recreation Morris Performing Arts Center82,073 71,606 25,330 3 14,850 250 - - - - - - 194,112 1,365,018 14% Palais Royale Ballroom23,900 15,696 10,347 - 700 6,860 - 1,103 - - - - 58,607 245,272 24% Parks & Recreation282,751 187,373 102,857 8,107 103,685 410,949 422,390 400,768 - - - - 1,918,879 3,036,794 63% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center186,773 155,640 52,430 - 5,417 6,042 5,417 63,712 - - - - 475,430 3,453,940 14% Sub Total575,497 430,315 190,964 8,110 124,652 424,100 427,807 465,583 - - - - 2,647,027 8,131,024 33% Health - Animal Care & Control Pet Impound Reclaim Fee255 295 840 365 655 625 430 935 - - - - 4,400 6,300 70% Pet Adoption Fees2,694 2,556 2,060 1,460 1,750 2,128 1,196 1,233 - - - - 15,077 29,740 51% Pick Up Fees- 40 - - 100 80 40 - - - - - 260 550 47% Pet Micro Chipping320 160 360 270 160 340 360 520 - - - - 2,490 3,325 75% Vet Expenses410 195 265 355 130 295 210 435 - - - - 2,295 2,225 103% Pet Euthanasia- - - - 60 - - - - - - - 60 60 100% Animal Surrenders500 600 360 280 240 460 700 640 - - - - 3,780 8,000 47% Cremation188 105 230 360 293 320 375 99 - - - - 1,970 2,525 78% Rabies Specimin Prep- - - 60 150 90 30 120 - - - - 450 525 86% Sub Total4,367 3,951 4,115 3,150 3,538 4,338 3,341 3,982 - - - - 30,782 53,250 58%18
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: August 31, 2020Charges for Services Other DCI Staff Contracts10,948 11,250 80,000 4,891 13,000 282,352 99,284 598,029 - - - - 1,099,754 610,707 180% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages59,878 49,227 142,172 61,936 81,984 37,539 73,143 72,515 - - - - 578,394 1,281,877 45% Parking-Century Center12,657 14,928 5,922 - - - - 460 - - - - 33,967 133,871 25% Central Services-Internal Customers 575,890 505,683 591,578 521,394 475,611 513,037 560,310 580,500 - - - - 4,324,004 7,691,569 56% Central Services-External Customers 34,327 34,900 32,591 - 28,162 59,947 51,318 34,069 - - - - 275,313 613,364 45% Employee & Employer Assessments 1,354,095 1,346,625 1,339,723 1,341,067 1,334,880 1,354,509 1,341,159 1,335,868 - - - - 10,747,925 16,260,298 66% Sub Total2,047,795 1,962,612 2,191,986 1,929,287 1,933,637 2,247,385 2,125,214 2,621,440 - - - - 17,059,357 26,626,686 64% Sanitation Trash Collection/Residential370,818 370,369 369,898 370,830 372,215 375,005 375,910 376,586 - - - - 2,981,631 4,600,500 65% Trash Collection/Recycling- (2) - - - - 13 - - - - - 11 - NA Trash Collection/Commercial8,002 8,083 8,041 7,988 7,965 8,007 8,051 8,207 - - - - 64,344 90,000 71% Trash Collection/Apt 2 Units3,743 3,752 3,709 3,737 3,684 3,722 3,769 3,730 - - - - 29,845 42,300 71% Trash Collection/Apt 3 Units1,740 1,626 1,646 1,605 1,626 1,656 1,743 1,608 - - - - 13,250 21,100 63% Trash Collection/Apt 4 Units2,084 2,028 2,026 2,051 1,996 2,019 1,992 2,058 - - - - 16,254 25,100 65% Trash Collection/Seniors27,738 27,747 27,768 27,646 27,646 26,997 27,142 27,134 - - - - 219,817 362,000 61% Trash Collection/Special Pickup2,580 1,730 2,720 3,440 2,600 2,800 3,880 4,120 - - - - 23,870 32,000 75% 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 17,124 20,216 24,643 28,023 - - - - 154,516 162,000 95% Misc/Return Trip Customer Error490 230 420 710 1,010 1,110 860 1,090 - - - - 5,920 5,000 118% Misc/Contamination Fee30 - - - - 150 60 80 - - - - 320 500 64% Misc/Tote Replacement Fee550 250 150 500 400 500 400 500 - - - - 3,250 4,000 81% Misc/Trash Start Fee4,090 3,770 4,030 4,430 3,270 4,180 4,110 4,110 - - - - 31,990 3,500 914% Misc/Yard Waste Totes(2) - 70 31,012 32,374 33,540 34,334 34,804 - - - - 166,132 240,000 69% Sub Total437,973 435,811 436,709 470,374 471,910 479,901 486,907 492,051 - - - - 3,711,637 5,604,450 66% Utilities - Water Metered Sales/Residential640,195 632,757 624,053 648,405 624,755 702,263 877,148 853,658 - - - - 5,603,234 8,218,425 68% Metered Sales/Commercial196,835 194,039 192,981 175,367 166,823 182,445 202,012 209,861 - - - - 1,520,362 2,536,515 60% Metered Sales/Industrial34,248 36,538 36,493 30,643 29,126 37,105 38,994 36,377 - - - - 279,524 485,540 58% Metered Sales/Multi Famly109,572 104,030 103,249 102,859 102,058 107,159 106,233 108,531 - - - - 843,690 1,275,551 66% Bulk Sales/Olive St58 116 319 990 406 377 174 899 - - - - 3,339 10,000 33% Metered Sales/Institution10,799 10,711 12,602 10,808 10,229 10,068 11,121 12,464 - - - - 88,801 131,355 68% Public Fire Protection211,805 211,948 211,501 212,024 212,226 214,403 217,059 220,519 - - - - 1,711,486 2,553,185 67% Private Fire Protection40,282 40,383 39,765 40,230 40,123 40,083 45,554 49,709 - - - - 336,130 412,005 82% Sales to Public Authorities31,123 33,400 33,182 28,971 27,516 35,364 46,158 50,447 - - - - 286,161 282,805 101% Irrigation Sales(13) 363 - 465 62 182,968 333,220 378,352 - - - - 895,417 1,354,840 66% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service40,977 44,131 28,924 19,140 16,712 24,269 17,133 19,546 - - - - 210,832 665,000 32% Backflow Prevention Insp.9,675 19,100 13,300 8,125 - 16,150 20,725 20,200 - - - - 107,275 156,500 69% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 - - - - 10,799 16,200 67% Revenue From Cut Off Fees1,200 525 225 704 150 675 450 150 - - - - 4,079 5,000 82% Penalties (Forfeit Disc.)9,060 5,101 5,532 750 (5) 50 4 - - - - - 20,492 88,000 23% Water Leak Insurance86,428 86,331 86,242 86,357 86,523 86,833 86,943 87,105 - - - - 692,763 1,041,115 67% System Development Fee159,458 4,703 11,543 3,428 14,543 3,856 2,146 7,703 - - - - 207,378 200,965 103% Sub Total1,583,051 1,425,526 1,401,261 1,370,616 1,332,597 1,645,416 2,006,423 2,056,869 - - - - 12,821,760 19,620,001 65%19
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: August 31, 2020Charges for Services Utilities - Sewage Metered Sales/Residential 1,667,950 1,661,580 1,651,882 1,674,139 1,696,431 1,710,111 1,722,039 1,715,110 - - - - 13,499,240 20,090,913 67% Metered Sales/Commercial561,885 604,549 600,579 532,260 506,000 495,382 557,145 591,009 - - - - 4,448,810 7,433,770 60% Metered Sales/Industrial428,152 405,903 412,913 409,225 346,027 259,949 338,495 380,983 - - - - 2,981,645 5,300,000 56% Metered Sales/Multi Famly263,450 261,767 259,238 263,995 263,849 269,649 257,991 262,453 - - - - 2,102,393 3,093,020 68% Metered Sales/Institution26,323 26,257 30,378 26,009 19,055 23,794 25,804 28,098 - - - - 205,717 294,000 70% Sales to Public Authority76,739 81,234 82,247 71,558 65,286 73,861 89,643 99,261 - - - - 639,829 1,103,480 58% Interdepartmental Sales- - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle27,502 28,446 30,880 25,605 27,193 21,104 23,090 15,944 - - - - 199,763 250,875 80% Penalties (Forfeit Disc.)60,641 41,563 36,695 5,127 (24) 2,500 (28) - - - - - 146,473 551,344 27% Dumping Fees1,496 630 - 3,159 3,378 420 1,155 2,748 - - - - 12,985 22,116 59% Organic Resources2,558 26,590 2,087 14,497 4,862 7,084 6,636 7,205 - - - - 71,518 61,000 117% Laboratory Service Fees- - - - 1,000 - - - - - - - 1,000 1,500 67% Discharge Permit Fees500 1,000 - - - - 700 - - - - - 2,200 5,500 40% System Development Fee387,468 11,336 30,915 7,057 3,286 11,355 5,172 18,568 - - - - 475,156 459,698 103% Sewer Repair Insurance47,819 47,759 47,732 47,773 47,874 48,045 48,128 48,199 - - - - 383,329 579,500 66% Sewer Repair Deductible7,127 6,576 6,726 7,743 7,427 9,756 7,467 7,401 - - - - 60,224 65,605 92% Misc Revenues2,575 - - - - - 1,443 - - - - - 4,018 198,000 2% Interfund Revenue- - - - - - - - - - - - - 23,644 0% Storm Water Fees87,623 86,787 86,767 85,636 85,647 86,350 86,262 86,479 - - - - 691,551 1,034,160 67% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost1,738 605 1,954 300 11,643 9,712 9,590 6,584 - - - - 42,126 53,000 79% Clean Air/ReLeaf37,177 37,133 37,085 37,129 37,210 37,394 37,454 37,553 - - - - 298,135 451,610 66% Clean Air/ReLeaf/Interdepartmental- - - - - - - - - - - - - - NA Sub Total3,688,722 3,329,716 3,318,078 3,211,211 3,126,143 3,066,465 3,218,183 3,307,596 - - - - 26,266,114 41,278,450 64%Total Charges for Services8,715,047 7,913,066 7,983,845 7,392,400 7,468,700 8,160,139 9,396,902 10,084,522 - - - - 67,114,621 108,020,758 62%Fines, Forfeitures, & FeesGeneral Ordinance Violation1,835 310 400 200 - - - - - - - - 2,745 8,000 34% Bad Checks Fines- - 60 - - 30 - 10 - - - - 100 725 14% Credit Reports- - - - - - - - - - - - - - NA Court Fees1,429 - - - - - - 667 - - - - 2,096 10,000 21% Plan Commission Application Fee2,800 1,600 1,800 500 500 1,600 1,800 1,675 - - - - 12,275 12,275 100% Zoning Appeals Application Fee1,250 1,625 1,675 600 - 850 975 1,150 - - - - 8,125 10,000 81% Zoning Admin Fees50 1,000 1,250 600 400 1,000 1,100 1,300 - - - - 6,700 10,000 67% Zoning Admin Fines- - - - - - - - - - - - - - NA Tax Abatement Admin Fees- - - - - 2,375 250 - - - - - 2,625 2,625 100% Test Filling Fees- - - - - - - 300 - - - - 300 - NA Econ Dev-CDBG Loan Late Fees- 10 - - - 20 51 20 - - - - 101 81 124% Econ Develop-Job Target Penalty354,660 - - - - - - - - - - - 354,660 354,660 100% Sub Total362,024 4,545 5,185 1,900 900 5,875 4,176 5,122 - - - - 389,727 408,366 95%Code Enforcement Vacant Bldg Registration300 300 - - - - 900 - - - - - 1,500 12,900 12% Landlord Registration Fee- - - - - - - 15 - - - - 15 - NA Rental Unit Safety Fees1,350 2,250 1,350 - 1,000 - 1,250 1,750 - - - - 8,950 99,945 9% Demolition & Boarding759 1,387 19,189 328 1,745 268 1,899 3,117 - - - - 28,692 98,960 29% Collections38 15 523 787 1,539 - 537 1,685 - - - - 5,124 3,600 142% Environmental Violations11,488 4,939 9,514 4,335 10,537 17,271 29,923 24,385 - - - - 112,392 132,045 85% Ordinance Violation4,403 4,615 1,330 1,000 750 1,500 3,863 2,993 - - - - 20,454 48,608 42% Animal Ordinance Violation200 - 50 - 10,375 35,200 44,279 27,139 - - - - 117,243 - NA Forfeitures-Civil Penalties2,093 14,410 4,121 - 5,538 500 28,169 4,438 - - - - 59,267 119,117 50%Sub Total20,631 27,915 36,078 6,450 31,483 54,739 110,819 65,521 - - - - 353,637 515,175 69%20
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: August 31, 2020Fines, Forfeitures, & FeesParkingStreet Parking Fines2,123 2,125 1,260 740 460 970 3,712 5,221 - - - - 16,611 61,880 27%Public Safety False Alarms Fine13,618 7,879 4,926 6,028 6,894 5,368 5,349 4,788 - - - - 54,848 100,000 55% Noise Ordinance38 - 20 - - - 1,111 5,933 - - - - 7,101 4,900 145% Curfew Violation- - - - - 200 - 298 - - - - 498 480 104% Impound Towing Fees587 504 896 369 530 590 753 510 - - - - 4,739 10,000 47%Sub Total14,243 8,383 5,842 6,396 7,424 6,158 7,213 11,529 - - - - 67,187 115,380 58% Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 15,486 40,267 67,742 125,920 87,393 - - - - 827,161 1,100,801 75%Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,880 40,636 76,145 261,693 3,471 49,387 171,014 (35,836) - - - - 579,390 989,779 59% Sale of Scrap Metal5,723 1,175 195 809 2,482 345 328 310 - - - - 11,366 29,442 39% Bond Interest Rebate- - - 49,487 - - - - - - - - 49,487 95,720 52% Bosch Principal Income17,085 - - - - 17,408 - 17,473 - - - - 51,966 69,632 75% Bosch Interest Income IDFA917 - - - - 595 - 530 - - - - 2,042 2,379 86% CDBG Loans/Interest Income- - - - - - - - - - - - - - NA CDBG Loans/Interest on Loans- - - - - - - - - - - - - - NA CDBG Loans/Invest Gain/Loss- - - - - - - - - - - - - - NA Origination Fees- - - - - - - 10,501 - - - - 10,501 - NA Loan Servicing Fees- - - - - - - 9,500 - - - - 9,500 30,000 32% Sub Total36,606 41,811 76,340 311,989 5,953 67,735 171,341 2,478 - - - - 714,252 1,216,952 59% Bank Account Interest(645,793) 359,545 523,865 364,147 264,956 236,320 431,401 130,946 - - - - 1,665,385 3,518,088 47% Rental of Property12,678 - 5,416 - - 113 22,781 543 - - - - 41,530 114,144 36% Donations708,412 40,057 4,926 404,319 358,088 1,126 501,841 502,963 - - - - 2,521,731 4,767,550 53% 3rd Party Revenue Cable TV Franchise Fees- 171,894 - - 171,245 - - 165,060 - - - - 508,199 720,000 71% AT&T Franchise Fees45,930 - 43,499 43,844 - - - 42,869 - - - - 176,142 210,000 84%Sub Total45,930 171,894 43,499 43,844 171,245 - - 207,929 - - - - 684,341 930,000 74%Total Other Income157,833 613,306 654,046 1,124,299 800,241 305,293 1,127,364 844,859 - - - - 5,627,240 10,546,734 53%Reimbursements Outside Miscellaneous Reimbursements49,280 (15,324) 482,725 39,039 41,267 (246,797) (110,802) 1,258 - - - - 240,646 229,455 105% Insurance Claim1,130,210 - - - - - 708 - - - - - 1,130,918 1,170,918 97% IT Services8,391 1,598 3,049 3,498 2,697 4,052 2,724 3,698 - - - - 29,708 32,690 91% Travel Reimbursement- - - - - - - - - - - - - 6,800 0% Lamppost Program- - - - - - 5,950 3,600 - - - - 9,550 9,550 100% Office Depot Rebate- - - - - - 5,052 - - - - - 5,052 - NA Energy Rebates- - 166,713 - - - - - - - - - 166,713 167,714 99% Repair Reimbursement228 392 2,607 5,604 1,862 984 1,948 75 - - - - 13,700 13,598 101% Salary/Overtime Reimb4,533 5,694 270,961 - 15,479 4,388 34,746 48,359 - - - - 384,159 387,000 99% Diesel Tax Rebate3,384 - 7,921 3,267 - 3,511 - 7,276 - - - - 25,358 50,000 51% Pharmacy Rebates- 88,768 - - - - - 147,305 - - - - 236,073 375,000 63% Beck's Lake Reimbursement- 20,820 - - - 26,956 - - - - - - 47,776 47,777 100% EPA Professional Services275,000 - - - - - - - - - - - 275,000 275,000 100% Sub Total1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 211,572 - - - - 2,564,651 2,765,502 93%21
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: August 31, 2020 Departmental Misc Reimbursements- - - - - - - 1,056 - - - - 1,056 1,056 100% Electric Allocation- - - - - - - - - - - - - 4,240,365 0% Natural Gas Allocation- - - - - - - - - - - - - 629,885 0% Sewer Cut/Repair for Water Works- - - - - - - - - - - - - 45,642 0% Sub Total- - - - - - - 1,056 - - - - 1,056 4,916,948 0%Total Reimbursements1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 212,628 - - - - 2,565,707 7,682,450 33%Other SourcesSale of Assets Sale of Capital Assets- - - - - - - - - - - - - 10,020 0% Sale of Non-Capital Assets- - - - - - - - - - - - - - NA Sale of Property6 - 20,000 - - 4,993 - 82,992 - - - - 107,992 5,000 2160% Other Damage Reimbursement- - 3,560 - - - - - - - - - 3,560 3,560 100% Vehicle Damage Reimbursement- - - - - - - - - - - - - - NA Hydrant Damage Reimbursement- - - 605 - - - - - - - - 605 10,000 6% Sub Total6 - 23,560 605 - 4,993 - 82,992 - - - - 112,157 28,580 392% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,012,801 9,629,319 2,312,934 1,839,924 9,673,675 1,564,044 6,651,125 2,806,363 - - - - 40,490,185 50,042,563 81% PILOT518,478 518,483 518,483 518,483 518,483 518,483 518,483 518,483 - - - - 4,147,859 6,221,791 67% Administration Cost Allocation585,785 585,802 585,802 585,802 585,802 585,802 585,802 585,802 - - - - 4,686,399 7,029,607 67% IT Cost Allocation554,735 554,745 554,745 554,745 554,745 554,745 554,745 554,745 - - - - 4,437,950 6,656,930 67% Liability Insurance Allocation242,853 242,877 242,877 242,877 242,877 242,877 242,877 242,877 - - - - 1,942,992 2,914,500 67% Payroll Cost Allocation208,369 208,391 208,391 208,391 201,980 201,980 221,213 208,391 - - - - 1,667,106 2,540,788 66% Facilities Management Allocation10,163 10,180 10,180 10,180 10,180 10,180 10,180 10,180 - - - - 81,423 122,143 67% Utility Customer Service Mgmt Allocation141,404 141,398 141,398 141,398 141,398 141,398 141,398 141,398 - - - - 1,131,190 1,696,782 67% Sub Total8,274,588 11,891,195 4,574,810 4,101,800 11,929,140 3,819,509 8,925,823 5,068,239 - - - - 58,585,104 77,225,104 76% Issuance of Debt Capital Lease Proceeds- - - - - - - 6,156,108 - - - - 6,156,108 10,485,184 59% Bond Proceeds- - - - - - - 48,300 - - - - 48,300 - NA Premium on Bonds- - - - - - - - - - - - - - NA Sub Total- - - - - - - 6,204,408 - - - - 6,204,408 10,485,184 59% Refunds Refunds- - - - 347 458 - 16,707 - - - - 17,512 13,856 126% Specific Stop Loss1,195 - - - - - - - - - - - 1,195 10,000 12% Sub Total1,195 - - - 347 458 - 16,707 - - - - 18,707 23,856 78% Other Sale of Property Held for Resale- - - - - - - 85,000 - - - - 85,000 - NA Interfund Loan - Principal Income10,000 202,535 - 10,000 - - 10,000 306,848 - - - - 539,383 549,383 98% Interfund Loan - Interest Income- 44,129 - - - - - 39,816 - - - - 83,945 83,945 100% Other Loan - Principal Income3,795 761 609 1,101 243 446 1,409 417 - - - - 8,781 10,000 88% Sub Total13,795 247,425 609 11,101 243 446 11,409 432,081 - - - - 717,109 643,328 111%Total Other Sources8,289,585 12,138,620 4,598,978 4,113,506 11,929,730 3,825,406 8,937,232 11,804,428 - - - - 65,637,486 88,406,052 74%Revenue Total23,840,544 24,856,869 18,039,498 17,467,785 27,933,849 62,115,413 28,543,328 28,782,647 - - - - 231,579,933 369,515,828 63%22
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetGeneral FundGeneral GovernmentMayor 101 184,656 59,236 86,934 66,069 106,171 84,147 70,760 76,624 - - - - 734,599 1,117,529 66%Community Initiatives101- 8,352 14,288 14,500 20,680 79,500 19,308 14,500 - - - - 171,130 703,488 24%Clerk101 36,422 41,812 35,313 31,320 46,475 35,523 37,103 39,914 - - - - 303,882 571,490 53%Common Council101 27,570 50,454 28,108 33,942 32,382 42,239 32,396 49,060 - - - - 296,152 730,055 41%General City101- - 43,000 1,921 - - - - - - - - 44,921 43,000 104%Controller' Office101 172,550 183,986 178,510 167,264 226,374 180,059 162,027 168,184 - - - - 1,438,953 2,278,109 63%Human Resources101 46,905 47,188 47,232 47,709 64,695 47,181 47,565 54,820 - - - - 403,294 617,286 65%Diversity & Inclusion101 1,573 9,651 10,922 17,740 31,011 21,623 23,932 24,907 - - - - 141,360 508,776 28%Legal101 90,519 92,286 92,766 92,026 135,830 110,729 107,969 109,561 - - - - 831,687 1,405,880 59%Sub Total560,194 492,967 537,075 472,490 663,619 601,002 501,059 537,571 - - - - 4,365,976 7,975,613 55%Public WorksEngineering101 226,006 225,942 201,511 204,343 272,441 231,390 290,344 229,211 - - - - 1,881,188 3,405,513 55%Streets101- - 500,000 - - - - - - - - - 500,000 500,000 100%Office of Sustainability101 33,299 14,660 21,202 12,900 37,555 10,856 20,478 27,907 - - - - 178,857 479,036 37%AmeriCorps Grant Program101 32,301 27,720 24,615 23,459 33,178 22,309 23,687 20,555 - - - - 207,824 453,453 46%Sub Total291,606 268,322 747,328 240,702 343,174 264,554 334,510 277,673 - - - - 2,767,870 4,838,002 57%Public SafetyPolice101 2,145,864 2,331,503 2,129,607 2,041,967 2,759,363 2,141,622 2,213,121 2,184,949 - - - - 17,947,996 30,302,621 59%Crime Lab101 41,404 40,329 42,146 44,017 61,096 44,050 42,479 42,136 - - - - 357,658 631,268 57%Fire101 2,092,008 1,983,381 1,945,732 1,829,009 2,496,699 2,015,961 2,038,988 2,083,580 - - - - 16,485,358 25,923,780 64%EMS101 35,607 66,320 48,207 35,930 31,609 40,285 62,409 48,234 - - - - 368,601 856,718 43%Fire Training Center101 1,489 3,519 805 1,664 275 3,821 8,930 5,894 - - - - 26,398 154,035 17%Sub Total4,316,372 4,425,053 4,166,498 3,952,587 5,349,041 4,245,740 4,365,928 4,364,793 - - - - 35,186,012 57,868,422 61%Arts & CultureMorris PAC101 94,049 91,241 254,375 88,137 81,133 51,157 67,004 45,160 - - - - 772,257 1,503,719 51%Palais Royale101 23,098 22,312 19,844 35,685 20,345 13,242 18,734 19,150 - - - - 172,410 400,782 43%Sub Total117,147 113,553 274,219 123,822 101,478 64,400 85,738 64,310 - - - - 944,666 1,904,501 50%Human RightsHuman Rights101 20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 - - - - 180,509 315,802 57%Sub Total20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 - - - - 180,509 315,802 57%Total General Fund5,305,622 5,322,199 5,746,652 4,809,896 6,480,236 5,206,397 5,307,733 5,266,298 - - - - 43,445,033 72,902,340 60%Venues, Parks & ArtsParks & RecreationPark Administration201 120,427 125,827 118,951 118,312 139,201 130,146 125,709 119,789 - - - - 998,361 1,514,548 66%Park Maintenance201 674,529 480,987 574,864 579,589 584,527 579,552 641,872 588,394 - - - - 4,704,314 6,948,436 68%Golf Courses201 65,738 81,806 134,279 71,160 194,931 144,559 167,703 150,374 - - - - 1,010,549 1,551,873 65%Recreation201 268,100 206,486 227,179 159,384 293,735 201,281 269,125 285,057 - - - - 1,910,347 3,185,143 60%Marketing & Events201 63,031 77,576 85,530 64,398 100,888 58,018 62,165 72,849 - - - - 584,454 1,277,387 46%Park Projects & Capital201 492,148 170,938 115,484 9,954 29,849 7,500 - 5,063 - - - - 830,936 1,318,120 63%Potawatomi Zoo201 350,000 - - - 350,000 - - - - - - - 700,000 700,000 100%Park Debt201- - - - - - - - - - - - - - NA Morris Palais Marketing273- - - - - 832 - - - - - - 832 30,816 3%Morris PAC Self-Promotion274- - - - - - - 1,100 - - - - 1,100 115,000 1%Coveleski Stadium Capital401- - 12,990 - 1,363 - - - - - - - 14,353 30,000 48%Morris PAC Improvement416 81,282 9,189 - - - 11,400 - - - - - - 101,871 559,983 18%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 1,002,796 1,694,495 1,133,288 1,266,573 1,222,625 - - - - 10,891,277 17,320,466 63%Period Ending: August 31, 202023
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: August 31, 2020Parking GaragesParking Enforcement 601 9,147 2,655 36,982 3,365 373 373 373 4,826 - - - - 58,095 82,470 70%Parking General Operations601- - - - - - - - - - - - - 40,118 0%Main Street Garage601 39,674 15,054 20,949 15,427 3,161 38,671 155,113 15,389 - - - - 303,437 712,234 43%Leighton Plaza Garage601 191,290 17,566 27,044 20,772 3,642 51,907 66,721 18,903 - - - - 397,845 506,358 79%Wayne Street Garage601 126,664 16,076 13,447 10,528 2,219 22,618 25,139 15,552 - - - - 232,243 347,493 67%Eddy St Commons Garage601 1,499 390 (0) 788 - - 2,191 806 - - - - 5,673 11,000 52%Sub Total368,273 51,742 98,423 50,880 9,395 113,569 249,536 55,476 - - - - 997,293 1,699,673 59%Century CenterCentury Center Operations670 318,926 305,738 253,129 247,198 159,130 118,661 154,562 143,830 - - - - 1,701,175 5,035,901 34%Century Center Capital671- - - - - - - - - - - - - 1,000,000 0%Century Center Energy Saving672- - - 205,388 - - - - - - - - 205,388 411,096 50%Sub Total318,926 305,738 253,129 452,586 159,130 118,661 154,562 143,830 - - - - 1,906,562 6,446,997 30%Total Venues, Parks & Arts2,836,613 1,510,289 1,620,828 1,506,262 1,863,020 1,365,518 1,670,672 1,421,931 - - - - 13,795,133 25,467,136 54%Public SafetyPolice DepartmentPolice Seizures216- - 31,753 - - - - - - - - - 31,753 108,753 29%Curfew Violations218- - - - - - - - - - - - - 1,000 0%Law Enforcement Education220 39,505 15,892 16,659 5,394 855 22,503 5,611 24,030 - - - - 130,450 395,377 33%Public Safety LOIT - Police249 367,320 364,899 382,289 323,519 462,281 363,609 337,196 340,458 - - - - 2,941,572 4,619,658 64%Police Take Home Vehicle278- 683 54,724 315 - - - 250 - - - - 55,972 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 79,799 300 300 47,292 - - - - 285,026 523,301 54%Drug Enforcement299- - - - - - 31,000 - - - - - 31,000 51,000 61%K-9 Unit705- - - - - - - - - - - - - 2,020 0%Sub Total552,025 390,880 490,281 330,158 542,935 386,413 374,107 412,030 - - - - 3,478,829 5,822,696 60%Fire DepartmentPublic Safety LOIT - Fire249 316,331 312,364 326,929 325,533 466,081 344,881 343,004 345,288 - - - - 2,780,411 4,330,887 64%Fire Department Capital287 405,741 78,336 118,698 - 567,850 484,530 713,735 125,851 - - - - 2,494,741 3,635,935 69%EMS Operating Fund288 12,128 26,828 (480) 54,622 - 12,105 - - - - - - 105,202 1,824,059 6%Hazmat289- - - - - - - - - - - - - 10,000 0%River Rescue291446 4,201 4,042 3,748 2,017 - - (2,287) - - - - 12,167 95,082 13%Sub Total734,646 421,728 449,188 383,903 1,035,949 841,516 1,056,739 468,851 - - - - 5,392,521 9,895,963 54%Total Public Safety1,286,671 812,608 939,470 714,062 1,578,884 1,227,929 1,430,846 880,881 - - - - 8,871,350 15,718,659 56%Public WorksStreetsMotor Vehicle Highway202 884,407 704,175 683,676 557,610 776,699 583,161 901,898 223,935 - - - - 5,315,563 9,504,029 56%Local Roads & Streets251 22,964 56,996 11,347 24,270 363,533 254,701 192,684 1,337,064 - - - - 2,263,559 5,797,965 39%LOIT 2016 Special Distribution 257 32,338 6,681 - - 7,140 - - 1,540 - - - - 47,699 164,087 29%Local Road & Bridge Grant265 80,354 - 15,047 - - - - 79,725 - - - - 175,126 2,974,341 6%MVH Restricted Fund266 5,161 17 18,970 25,197 16,284 198,559 439,342 537,904 - - - - 1,241,435 3,691,796 34%Major Moves412 11,933 743 627,146 5,696 23,186 4,203 18,102 103,083 - - - - 794,091 1,672,285 47%Project ReLeaf655 28,761 28,704 28,678 28,673 29,071 28,712 28,781 28,756 - - - - 230,135 433,460 53%Sub Total1,065,919 797,316 1,384,863 641,447 1,215,913 1,069,335 1,580,808 2,312,007 - - - - 10,067,608 24,237,963 42%Solid WasteSolid Waste Operations610 565,035 528,183 420,520 276,632 662,038 402,773 837,012 615,624 - - - - 4,307,818 6,091,520 71%Solid Waste Capital611 185,051 147,686 - 102,029 146,921 1,782 77,662 147,604 - - - - 808,734 1,325,349 61%Sub Total750,086 675,869 420,520 378,661 808,958 404,555 914,674 763,228 - - - - 5,116,553 7,416,869 69%24
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: August 31, 2020Water WorksWater Works Operations 620 1,733,145 1,809,307 1,661,269 1,513,685 1,986,744 1,288,733 2,002,916 1,828,917 - - - - 13,824,715 23,491,243 59%Water Works Capital622 29,304 56,473 164,318 192 143,899 14,750 - 174,212 - - - - 583,148 4,870,047 12%Water Works Deposit624 2,189 1,725 2,657 1,886 1,422 1,260 2,060 630 - - - - 13,830 20,000 69%Water Works Sinking (Debt Service) 625 2,868 906 894 840 745 221,749 1,067 877 - - - - 229,946 1,841,486 12%Water Works Bond Reserve626- - - - - - - - - - - - - 20,000 0%Water Works Reserve Oper & Maint 629 4,934 3,895 6,027 4,272 3,219 2,842 4,617 1,420 - - - - 31,225 40,000 78%Sub Total1,772,440 1,872,306 1,835,166 1,520,875 2,136,029 1,529,332 2,010,660 2,006,057 - - - - 14,682,864 30,282,776 48%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance640 72,887 61,517 42,251 56,429 68,853 20,880 213,205 53,636 - - - - 589,658 742,355 79%Sewer Division641 471,391 413,031 413,550 369,127 435,823 579,110 412,550 415,578 - - - - 3,510,160 9,361,910 37%Concrete Crew641 35,932 40,443 39,640 33,427 32,031 24,921 28,863 34,250 - - - - 269,507 535,869 50%Wastewater Operations641 1,348,178 9,469,265 1,495,167 1,264,718 9,131,874 1,587,995 1,630,923 1,506,558 - - - - 27,434,677 36,154,401 76%Organic Resources641 245,161 147,296 96,946 69,813 126,570 140,298 218,943 131,341 - - - - 1,176,369 1,663,929 71%Sewage Works Capital642 361,864 9,094 1,588,512 36,573 15,705 330,979 35,926 765,420 - - - - 3,144,074 14,079,020 22%Sewage Works Reserve Oper & Maint 643 9,459 7,459 11,486 8,141 6,134 5,415 8,799 2,705 - - - - 59,598 120,000 50%Sewage Works Sinking (Debt Service) 649 1,100 550 - 750 851,995 - - - - - - - 854,395 7,785,015 11%Sewage Works Debt Service Reserve 653- - - - - - - - - - - - - - NA Sewage Works Customer Deposit 654685 567 919 687 541 513 904 277 - - - - 5,094 25,000 20%Sub Total2,546,657 10,149,223 3,688,471 1,839,666 10,669,525 2,690,112 2,550,112 2,909,765 - - - - 37,043,531 70,467,499 53%Storm Water FeesStorm Sewer Fund667 19,426 4,000 - - - 4,286 289 767 - - - - 28,768 871,730 3%Sub Total19,426 4,000 - - - 4,286 289 767 - - - - 28,768 871,730 3%Total Public Works6,154,528 13,498,714 7,329,020 4,380,649 14,830,426 5,697,621 7,056,543 7,991,823 - - - - 66,939,324 133,276,837 50%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 23,029 12,654 107,835 5,475 6,832 3,898 54,512 15,107 - - - - 229,340 873,464 26%State Grant210 4,882 9,764 18,003 - 14,645 19,955 - 5,459 - - - - 72,708 691,169 11%DCI Operating 211 235,920 232,372 214,865 194,397 316,841 203,208 198,771 197,342 - - - - 1,793,715 3,500,678 51%DCI Grants212 271,478 174,307 149,054 63,614 118,831 169,727 50,786 670,198 - - - - 1,667,995 7,564,954 22%UDAG410 10,000 - - 10,000 - - 10,000 - - - - - 30,000 40,000 75%Total Dept of Community Investment545,309 429,096 489,756 273,486 457,149 396,788 314,069 888,106 - - - - 3,793,758 12,670,265 30%Code EnforcementUnsafe Building219 17,951 12,908 3,583 1,804 37,015 1,810 20,951 1,960 - - - - 97,982 156,395 63%Rental Units Regulation221 14,675 10,902 14,595 14,880 20,723 14,880 14,880 14,880 - - - - 120,415 348,002 35%Neighborhood Code Enforcement 230 168,615 158,787 149,833 143,617 189,116 149,899 213,800 176,598 - - - - 1,350,266 2,796,409 48%Animal Care & Control230 34,570 26,423 37,079 43,141 32,688 45,771 31,712 32,173 - - - - 283,558 582,064 49%NEAT Crew230 87,447 81,266 72,413 63,702 75,130 70,445 93,349 81,153 - - - - 624,903 977,589 64%Total Code Enforcement323,259 290,286 277,502 267,144 354,672 282,805 374,692 306,764 - - - - 2,477,124 4,860,459 51%Building DepartmentBuilding Dept Operations600 137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 - - - - 996,002 1,734,885 57%Total Building Department137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 - - - - 996,002 1,734,885 57%Liability InsuranceSafety & Risk Management226 15,303 14,402 14,729 14,924 18,290 18,806 6,504 12,833 - - - - 115,791 213,267 54%Business Insurance226 42,618 - 24,043 - - 24,043 646,667 24,043 - - - - 761,414 815,000 93%Liability Insurance226 116,320 71,358 56,621 59,979 4,711 103,577 26,810 31,650 - - - - 471,026 2,096,092 22%Workers Compensation226 349,508 132,252 80,035 72,527 37,889 86,214 189,072 50,180 - - - - 997,676 1,029,095 97%Catastrophic Events226- 1,559 - - - - 740,000 168,740 - - - - 910,299 968,627 94%Total Liability Insurance523,750 219,570 175,428 147,431 60,890 232,640 1,609,054 287,445 - - - - 3,256,206 5,122,081 64%25
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: August 31, 2020Central ServicesEquipment Services 222 545,711 570,343 545,756 474,629 442,905 524,730 626,688 580,372 - - - - 4,311,135 8,017,413 54%Central Stores22226 - - - - - - - - - - - 26 26 99%Print Shop222 2,863 835 1,855 - 1,670 835 835 835 - - - - 9,726 13,581 72%Radio Shop222 14,381 17,817 14,218 13,958 26,765 19,353 19,284 19,188 - - - - 144,964 276,224 52%Building Maintenance222 15,913 14,821 14,050 14,674 20,051 14,838 14,350 13,640 - - - - 122,336 213,243 57%Facilities Management222 9,015 7,154 4,840 6,710 11,868 8,480 8,480 8,490 - - - - 65,037 122,143 53%Electric & Gas Utilities222- 86,925 2,450 (89,374) - - - - - - - - - 4,994,540 0%Central Services Capital224 86,325 - 5,501 - - - 50,167 - - - - - 141,992 279,685 51%Total Central Services674,232 697,895 588,669 420,597 503,258 568,236 719,804 622,525 - - - - 4,795,216 13,916,855 34%Capital & Debt Service Funds2017 Park Bond Debt Service312 576,833 - - - - - 596,133 - - - - - 1,172,965 1,172,968 100%2018 Fire Station #9 Debt Service 350 173,866 - - - - - 167,366 - - - - - 341,231 341,231 100%COIT404 1,716,508 1,824,676 759,880 818,341 830,519 1,249,441 1,602,310 1,491,923 - - - - 10,293,598 16,238,244 63%Cumulative Capital Development 406 82,580 26,958 5,705 - 93,258 - 132,350 26,958 - - - - 367,810 602,205 61%Cumulative Capital Improvement 407 20,837 20,833 20,833 20,833 20,833 20,833 20,833 20,833 - - - - 166,668 430,000 39%EDIT408 921,977 1,172,714 1,330,750 859,453 1,149,512 830,810 523,144 1,212,932 - - - - 8,001,293 16,072,972 50%2018 Fire Station #9 Bond Capital 451- 62,840 - - 932 - 25,539 - - - - - 89,311 89,311 100%2018 Zoo Bond Capital453- 10,493 4,110 - 22,827 - 11,856 - - - - - 49,286 133,581 37%2017 Park Bond Capital471 108,860 46,151 97,513 - 185,609 146,832 474,202 671,630 - - - - 1,730,797 8,569,760 20%Equipment / Vehicle Leasing750 337,998 57,965 271,767 - - - 1,752 - - - - - 669,482 4,590,138 15%Redevelopment Authority Debt Service 752- 1,235,778 - - 358,606 - - 1,236,278 - - - - 2,830,663 2,865,613 99%South Bend Building Corp755- 1,433,563 - - - - - 1,194,023 - - - - 2,627,585 2,630,085 100%2015 Smart Streets Bond Debt Service 756- 854,234 - 1,650 - - - 856,809 - - - - 1,712,694 1,713,044 100%2015 Park Bond Debt Service757- 188,891 - - - - - 192,241 - - - - 381,131 382,131 100%2017 Eddy St. Commons Bond Capital 759 215,224 - 59,509 253,889 294,266 348,642 259,548 777,370 - - - - 2,208,448 3,048,122 72%2017 Eddy St. Commons Bond Debt 760- 648,125 - - - - - 742,500 - - - - 1,390,625 1,391,625 100%Total Capital & Debt Service4,154,683 7,583,222 2,550,067 1,954,167 2,956,362 2,596,558 3,815,031 8,423,497 - - - - 34,033,586 60,271,030 56%OtherInternal Service FundsIT / Innovation /311 Call Center 279 748,388 608,908 751,141 370,777 659,154 801,537 483,084 1,230,170 - - - - 5,653,158 9,617,560 59%Employee Benefits711 1,546,127 1,398,744 1,249,983 1,203,639 827,425 788,137 1,264,375 1,308,238 - - - - 9,586,668 18,508,532 52%Unemployment Comp713- 8,809 7,432 3,943 8,878 23,674 6,413 21,340 - - - - 80,489 55,000 146%Parental Leave Fund714 7,236 4,116 13,153 15,290 22,916 6,049 2,430 4,848 - - - - 76,037 253,846 30%Sub Total2,301,751 2,020,576 2,021,709 1,593,650 1,518,373 1,619,396 1,756,302 2,564,596 - - - - 15,396,352 28,434,938 54%MiscellaneousGift, Donation, Bequest217 13,429 111,571 23,387 15,425 36,305 21,789 75,684 26,376 - - - - 323,967 791,067 41%Loss Recovery227- - - - - - - 126,896 - - - - 126,896 200,000 63%Human Rights Federal Grants258 14,659 18,902 16,303 12,679 20,083 17,569 20,495 18,008 - - - - 138,697 270,640 51%COVID-19 Response264- - - - 224,508 230,356 992,316 280,662 - - - - 1,727,843 2,025,075 85%Industrial Revolving Fund754- 1,046 10,220 9,589 1,051 17,573 8,600 10,685 - - - - 58,765 149,000 39%Sub Total28,087 131,520 49,911 37,693 281,948 287,288 1,097,095 462,626 - - - - 2,376,168 3,435,782 69%Fiduciary FundsFire Pension701 359,412 355,948 365,951 353,627 350,802 356,346 348,169 342,910 - - - - 2,833,165 4,799,311 59%Police Pension702 513,423 534,681 496,168 655,677 500,381 500,046 496,652 509,011 - - - - 4,206,040 6,241,405 67%Sub Total872,835 890,629 862,119 1,009,304 851,183 856,392 844,821 851,922 - - - - 7,039,205 11,040,716 64%Total Other3,202,673 3,042,725 2,933,738 2,640,647 2,651,505 2,763,076 3,698,218 3,879,143 - - - - 24,811,725 42,911,436 58%Total Civil City25,144,342 33,523,906 22,768,271 17,229,254 31,890,691 20,451,358 26,127,427 30,079,209 - - - - 207,214,457 388,851,983 53%26
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: August 31, 2020Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Develop Area 324 5,137,847 1,905,977 648,715 861,035 1,086,298 642,114 5,171,204 1,123,784 - - - - 16,576,972 34,418,912 48%TIF West Washington422- 10,956 - 22,929 78,414 (22,929) 39,589 - - - - - 128,958 1,005,665 13%TIF River East Develop (NE Dev) 429 516,749 15,162 396,024 1,772 68,638 580,892 188,438 1,056,517 - - - - 2,824,190 9,418,041 30%TIF Southside Development #1 430 30,337 46,399 - 13,175 3,375 - 10,721 8,775 - - - - 112,782 7,027,306 2%TIF Douglas Road435 14,050 20,758 10,275 - - 28,665 21,395 - - - - - 95,143 186,425 51%TIF River East Residential (NE Res) 436 1,885,125 246,664 - - - - 1,979,000 246,664 - - - - 4,357,453 4,385,000 99%Sub Total7,584,107 2,245,916 1,055,014 898,910 1,236,724 1,228,742 7,410,346 2,435,740 - - - - 24,095,499 56,441,349 43%Redevelopment FundsRedevelopment General433 41,850 29,105 90,388 532,180 96,131 14,125 (276,197) 11,400 - - - - 538,982 1,421,350 38%Certified Technology Park439- - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital452 28,484 224,666 266,461 203,940 237,317 144,833 7,996 7,705 - - - - 1,121,402 4,092,364 27%Airport Urban Enterprise Zone 454- - - - - - - - - - - - - 50,000 0%Sub Total70,334 253,771 356,848 736,120 333,448 158,958 (268,201) 19,105 - - - - 1,660,383 5,564,466 30%Debt Service FundsAirport Debt Reserve 2003315 1,773 1,398 2,153 1,526 1,150 1,015 1,649 507 - - - - 11,171 20,000 56%Redevelop Bond - Palais Royale 328 2,964 2,338 3,599 2,551 1,922 1,697 2,757 848 - - - - 18,677 40,000 47%South Shore Double Tracking352- - - - - - - 517,313 - - - - 517,313 - NA Sub Total4,737 3,736 5,752 4,077 3,072 2,712 4,407 518,668 - - - - 547,161 60,000 912%Total Redevelopment Funds7,659,178 2,503,422 1,417,615 1,639,108 1,573,244 1,390,412 7,146,551 2,973,513 - - - - 26,303,044 62,065,815 42%Total Expenditures32,803,521 36,027,328 24,185,885 18,868,361 33,463,935 21,841,770 33,273,978 33,052,722 - - - - 233,517,501 450,917,798 52%27
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 - 10,028 474 3,993 10,503 173 2018 Canon Copier Leases 1 & 22018 N/A 2021 279 Monthly 297,967 226,182 - 62,392 10,707 163,790 73,099 174 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 - 5,891 399 4,737 6,290 177 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 2021 279 Monthly 11,520 8,168 - 4,149 315 4,019 4,464 180 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 - 6,156 586 7,527 6,742 186 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 - 3,088 322 4,297 3,410 189 2019 AT&T Lease 72019 N/A 2022 279 Monthly 5,400 4,555 - 1,905 199 2,650 2,103 190 2019 Canon Copier Lease 32019 N/A 2023 279 Monthly 5,584 4,772 - 1,228 228 3,544 1,456 191 2019 Canon Copier Lease 42019 N/A 2023 279 Monthly 3,514 3,130 - 866 148 2,264 1,014 192 2019 Canon Copier Lease 52019 N/A 2023 279 Monthly 9,249 8,369 - 2,374 395 5,995 2,769 193 2019 Canon Copier Lease 62019 N/A 2023 279 Monthly 11,464 10,812 - 2,919 513 7,894 3,432 194 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 - 5,451 1,220 18,347 6,672 197 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 - 2,076 274 3,958 2,350 199 2019 AT&T Lease 92019 N/A 2022 279 Monthly 10,059 9,796 - 3,499 375 6,297 3,874 201 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 PmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt Payments28
PmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsCivil City DebtCapital Leases continued204 2020 AT&T Lease 10 2020 N/A 2023 279 Monthly 18,103 - 18,103 4,276 605 13,826 4,881 205 2020 Dell Computer Equipment Lease 5 (equip for Water Works) 2020 N/A 2024 279 Annual 11,455 - 11,455 2,618 - 8,836 2,618 206 2020 HP Computer Lease #232020 N/A 2024 279 Monthly 29,652 - 29,652 4,636 752 25,016 5,388 207 2020 Dell Computer Equipment Lease 6 (equip for various depts) 2020 N/A 2023 279 Annual - - 217,111 57,865 - 159,246 57,865 208 2020 Canon Copier Lease 72020 N/A 2023 279 Monthly 3,575 - 3,575 569 61 3,006 630 209 2020 Vehicle/Equip Lease #12020 N/A 2025 Various Biannual 6,156,108 - 6,156,108 - - 6,156,108 - Total City Capital Lease Debt36,680,229 15,696,764 6,595,763 6,333,941 361,862 15,958,586 6,695,803 Bonds25 2012 Water Works Refunding Revenue Bonds2002 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 B2009 2019 2030 625 Biannual 2,814,257 2,814,257 - - 161,117 2,814,257 161,117 80 2020 Sewage Works Refunding Revenue Bonds2010 2020 2030 649 Biannual 4,830,000 - 4,830,000 150,000 47,227 4,680,000 197,227 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 Debt205,911,953 128,033,939 4,830,000 10,551,441 4,414,796 122,312,498 14,966,237 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 Debt258,685,058 152,211,861 11,425,763 17,820,035 5,044,236 145,817,590 22,864,271 29
PmtsAmountIssuedDebt at12/31/192020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsRedevelopment 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 Debt389,205,336 237,282,874 11,425,763 24,700,237 8,102,704 224,008,401 32,802,941 30
City of South BendStaffing HeadcountFull-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec101 - General FundMayor's Office 8 7 8 8 8 8 8 8 8 - - - - Community Initiatives2 2 2 2 2 2 2 2 2 - - - - City Clerk5 5 4 5 5 5 5 5 4 - - - - Common Council9 9 9 9 9 9 8 9 9 - - - - Controller's Office21 20 19 19 20 20 20 20 20 - - - - Morris Performing Arts Center9 9 9 8 8 8 8 8 8 - - - - Palais Royale Ballroom2 2 2 2 2 2 2 2 2 - - - - Human Resources6 6 6 6 6 6 6 5 5 - - - - Diversity & Inclusion3 1 1 3 3 3 3 3 3 - - - - Legal Department11 10 10 9 11 11 11 11 11 - - - - Engineering24 22 22 22 22 24 24 24 24 - - - - Office of Sustainability1 1 1 1 1 1 1 1 1 - - - - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 - - - - Police Department235 218 218 221 219 218 221 219 219 - - - - Police Crime Lab7 7 7 7 7 7 7 7 7 - - - - Fire Department219 218 217 213 212 211 212 212 213 - - - - EMS4 3 4 4 4 4 4 4 4 - - - - Human Rights3 3 3 3 3 3 3 3 3 - - - - 571 544 543 543 543 543 546 544 544 - - - - 201 - Parks & RecreationAdministration7 7 7 7 7 7 7 7 7 - - - - Maintenance47 47 47 48 48 48 48 48 48 - - - - Golf Courses8 8 8 8 8 8 8 8 7 - - - - Recreation23 22 23 23 23 23 23 22 21 - - - - Marketing & Events11 9 9 9 9 9 9 9 9 - - - - 96 93 94 95 95 95 95 94 92 - - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting52 48 50 51 51 50 50 48 47 - - - - Curb & Sidewalk8 7 7 8 8 8 8 8 8 - - - - 60 55 57 59 59 58 58 56 55 - - - - 211 - Dept of Community Investment AdminDCI28 25 24 24 24 24 24 24 24 - - - - 221 - Landlord Registration FundRental Unit Inspection4 2 3 3 3 3 3 3 3 - - - - August 31, 202031
City of South BendStaffing HeadcountAugust 31, 2020Full-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec222 - Central ServicesEquipment Services 31 27 28 27 28 28 27 28 28 - - - - Building Maintenance3 3 3 3 3 3 3 3 3 - - - - Radio Shop3 3 3 3 3 3 3 3 3 - - - - Facilities Management1 1 1 1 1 1 1 1 1 - - - - 38 34 35 34 35 35 34 35 35 - - - - 226 - Liability InsuranceSafety & Risk2 2 2 2 2 1 1 1 1 - - - - Liability Insurance1 - - - - - - 1 1 - - - - 3 2 2 2 2 1 1 2 2 - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.26 17 16 17 17 17 18 18 18 - - - - Animal Resource Center1 9 9 9 9 9 9 9 9 - - - - NEAT Crew3 4 4 4 4 4 4 4 4 - - - - 30 30 29 30 30 30 31 31 31 - - - - 249 - Public Safety LOITPolice Department46 50 50 46 46 46 46 46 45 - - - - Fire Department46 41 41 45 45 45 44 43 42 - - - - 92 91 91 91 91 91 90 89 87 - - - - 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 1 1 1 1 - - - - HUD1 1 1 1 1 1 1 1 1 - - - - 2 2 2 2 2 2 2 2 2 - - - - 279 - IT / Innovation / 311 Call Center311 Call Center7 7 7 7 7 7 7 7 7 - - - - Innovation & Technology23 21 21 21 21 21 22 23 23 - - - - 30 28 28 28 28 28 29 30 30 - - - - 600 - Consolidated Building FundBuilding Department15 15 16 15 15 15 15 14 14 - - - - 610 - Solid WasteSolid Waste24 23 23 25 23 23 24 24 23 - - - - 620 - Water WorksWater Works67 62 64 65 65 66 65 63 63 - - - - 32
City of South BendStaffing HeadcountAugust 31, 2020Full-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 2 2 2 2 2 2 2 - - - - 641 - Sewage Works Sewers35 34 32 34 34 34 33 35 35 - - - - Concrete Crew4 4 4 3 3 3 3 4 4 - - - - Wastewater44 43 41 43 43 43 43 43 43 - - - - Organic Resources6 6 6 6 6 6 6 6 6 - - - - 89 87 83 86 86 86 85 88 88 - - - - 670 - Century CenterCentury Center8 6 6 7 7 7 7 7 7 - - - - Total Full-Time Employees by Fund1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 - - - - Full-Time Staffing Summary by ActivityBudgetJan Feb MarAprMayJunJul AugSep Oct Nov DecGeneral GovernmentMayor's Office 8 7 8 8 8 8 8 8 8 - - - - Community Initiatives2 2 2 2 2 2 2 2 2 - - - - City Clerk5 5 4 5 5 5 5 5 4 - - - - Common Council9 9 9 9 9 9 8 9 9 - - - - Controller's Office21 20 19 19 20 20 20 20 20 - - - - Human Resources6 6 6 6 6 6 6 5 5 - - - - Diversity & Inclusion3 1 1 3 3 3 3 3 3 - - - - Legal Department11 10 10 9 11 11 11 11 11 - - - - 65 60 59 61 64 64 63 63 62 - - - - Code Enforcement / Animal Resource Center34 32 32 33 33 33 34 34 34 - - - - Dept. of Community Investment28 25 24 24 24 24 24 24 24 - - - - Venues, Parks & ArtsParks & Recreation96 93 94 95 95 95 95 94 92 - - - - Morris PAC & Palais Royale11 11 11 10 10 10 10 10 10 - - - - Century Center8 6 6 7 7 7 7 7 7 - - - - 115 110 111 112 112 112 112 111 109 - - - - 33
City of South BendStaffing HeadcountAugust 31, 2020Full-Time Staffing Summary by ActivityBudgetJan Feb MarAprMayJunJul AugSep Oct Nov DecPublic SafetyPolice - Sworn Officers 237 226 226 226 224 223 225 224 224 - - - - Police - Civilians45 43 43 42 42 42 42 42 42 - - - - Police - Police Recruit6 6 6 6 6 6 7 6 5 - - - - Fire/EMS - Sworn Firefighters 256 253 253 255 254 253 253 252 252 - - - - Fire/EMS - Civilians7 7 7 7 7 7 7 7 7 - - - - Fire/EMS - Fire Recruits6 2 2 - - - - - - - - - - 557 537 537 536 533 531 534 531 530 - - - - Public WorksEngineering24 22 22 22 22 24 24 24 24 - - - - Office of Sustainability1 1 1 1 1 1 1 1 1 - - - - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 - - - - Streets & Sewers101 95 95 98 98 97 96 97 96 - - - - Solid Waste24 23 23 25 23 23 24 24 23 - - - - Wastewater44 43 41 43 43 43 43 43 43 - - - - Organic Resources6 6 6 6 6 6 6 6 6 - - - - Water Works67 62 64 65 65 66 65 63 63 - - - - 269 253 253 261 259 261 260 259 257 - - - - Liability Insurance/Safety & Risk3 2 2 2 2 1 1 2 2 - - - - Innovation & Technology / 311 Call Center30 28 28 28 28 28 29 30 30 - - - - Central Services38 34 35 34 35 35 34 35 35 - - - - Building Department15 15 16 15 15 15 15 14 14 - - - - Human Rights5 5 5 5 5 5 5 5 5 - - - - Total Full-Time Employees by Activity1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 - - - - 34
City of South BendStaffing HeadcountAugust 31, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundController's Office 1 1 1 1 1 1 1 1 - - - - Morris Performing Arts Center5 5 5 5 5 5 5 5 - - - - Diversity & Inclusion- - - - - 1 1 1 - - - - Legal Department1 1 1 1 1 1 1 1 - - - - Engineering2 2 2 2 2 2 2 2 - - - - Police Department27 21 21 21 22 22 21 20 - - - - Police Crime Lab- 2 2 2 2 2 2 2 - - - - Fire Department1 1 1 1 1 1 1 1 - - - - Human Rights1 1 1 1 1 1 1 1 - - - - 38 34 34 34 35 36 35 34 - - - - 201 - Parks & RecreationMaintenance22 23 23 24 25 25 22 22 - - - - Golf Courses26 32 33 33 41 43 43 42 - - - - Recreation89 88 83 83 48 46 42 41 - - - - Marketing & Events1 1 1 1 1 1 1 1 - - - - 138 144 140 141 115 115 108 106 - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 4 4 4 5 5 2 2 - - - - 211 - Dept of Community Investment AdminDCI1 1 1 1 1 1 1 1 - - - - 222 - Central ServicesEquipment Services1 1 1 1 1 1 1 1 - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 1 1 1 1 1 - - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 1 1 1 1 - - - - 620 - Water WorksWater Works3 3 3 3 3 3 3 3 - - - - 641 - Sewage Works Sewers5 5 3 3 3 3 5 5 - - - - 670 - Century CenterCentury Center8 8 6 6 5 5 5 5 - - - - Total Part-Time Employees by Fund200 202 194 195 170 171 162 159 - - - - 35
City of South BendStaffing HeadcountAugust 31, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 5 5 5 5 5 5 5 1 - - - - City Clerk1 1 1 2 2 2 2 2 - - - - Common Council6 6 6 6 6 6 6 6 - - - - Human Resources- - - - - - 1 - - - - - Legal Department- - - - 3 3 4 4 - - - - Engineering1 1 1 1 7 7 7 7 - - - - AmeriCorps Grant Program12 12 11 11 11 11 9 4 - - - - Police Department- - - - 2 2 1 - - - - - 25 25 24 25 36 36 35 24 - - - - 201 - Parks & RecreationMaintenance1 - 10 12 23 23 22 21 - - - - Golf Courses1 1 - - 5 8 8 10 - - - - Recreation12 12 1 - 100 120 116 85 - - - - 14 13 11 12 128 151 146 116 - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting- - - - 6 6 4 5 - - - - Curb & Sidewalk- - - - 4 4 2 3 - - - - - - - - 10 10 6 8 - - - - 222 - Central ServicesEquipment Services- - - - - - - 1 - - - - 226 - Liability InsuranceSafety & Risk1 1 1 - - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center3 3 3 3 3 3 3 3 - - - - NEAT Crew1 1 1 1 1 1 1 1 - - - - 4 4 4 4 4 4 4 4 - - - - 620 - Water WorksWater Works- - 1 1 1 4 4 2 - - - - 641 - Sewage Works Sewers1 1 1 7 5 6 4 3 - - - - Total Paid Temporary, Seasonal, and Intern Staff45 44 42 49 184 211 199 158 - - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 - - - - Part Time Staff200 202 194 195 170 171 162 159 - - - - Temporary / Seasonal45 44 42 49 184 211 199 158 - - - - City Total1,159 1,346 1,348 1,347 1,354 1,463 1,493 1,469 1,419 - - - - 36
City of South Bend, Indiana
Monthly Financial Report
August 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 22,314,712 22,314,712 17,383,180 56%
Intergov./ Shared Revenues 4,544,341 4,750,922 4,295,772 4,295,772 2,525,912 2,525,912 1,769,860 59%
Intergov./ Grants - 419,724 244,724 244,724 176,231 176,231 68,493 72%
Licenses & Permits 267,811 283,282 266,700 267,323 228,188 228,188 39,135 85%
Charges for Services 1,547,039 1,626,516 5,325,368 5,437,138 3,106,800 3,106,800 2,330,338 57%
Fines, Forfeitures, and Fees 16,760 24,068 8,525 8,525 3,698 3,698 4,827 43%
Interest Earnings 476,266 907,722 470,000 454,143 226,667 226,667 227,476 50%
Donations 937,302 1,534,957 1,365,000 1,415,400 407,900 407,900 1,007,500 29%
Other Income 1,451,559 1,602,843 1,533,287 1,576,945 1,198,577 1,198,577 378,368 76%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,563,135 5,682,001 5,682,001 2,881,134 66%
Interfund Transfers In 428,423 135,000 3,441,966 3,476,966 1,173,402 1,173,402 2,303,564 34%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 4,147,859 4,147,859 2,073,932 67%
Total Revenue 62,149,694 67,792,059 71,394,042 71,659,754 41,191,946 41,191,946 30,467,807 57%
Expenditures by Subdivisions
Mayor 871,046 864,336 937,459 1,117,529 734,599 39,302 773,901 343,628 69%
Community Initiatives - - 703,488 703,488 171,130 65,000 236,130 467,358 34%
City Clerk 517,289 498,306 556,675 571,490 303,882 6,574 310,456 261,034 54%
Common Council 571,337 536,158 696,412 730,055 296,152 115,906 412,058 317,997 56%
General City 43,000 43,000 43,000 43,000 44,921 - 44,921 (1,921) 104%
Finance 2,394,684 2,469,719 2,261,251 2,278,109 1,438,953 60,668 1,499,621 778,488 66%
Human Resources - - 617,286 617,286 403,294 385 403,678 213,608 65%
Diversity & Inclusion - - 496,891 508,776 141,360 11,060 152,420 356,356 30%
Human Rights General 367,811 257,243 315,748 315,802 180,509 14,826 195,335 120,467 62%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 831,687 5,953 837,640 568,240 60%
Police General 29,229,159 30,011,366 30,225,276 30,302,621 17,947,996 167,895 18,115,892 12,186,729 60%
Crime Lab - - 631,268 631,268 357,658 3,115 360,773 270,495 57%
Fire General 21,516,603 21,716,141 25,839,504 25,923,780 16,485,358 372,999 16,858,357 9,065,423 65%
Training Center - - 466,500 154,035 26,398 - 26,398 127,637 17%
EMS - - 538,218 856,718 368,601 23,256 391,857 464,861 46%
Morris PAC 953,526 1,091,053 1,288,573 1,503,719 772,257 60,886 833,143 670,576 55%
Palais Royale 404,127 358,410 391,950 400,782 172,410 42,248 214,657 186,125 54%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 1,881,188 244,559 2,125,747 1,279,766 62%
Sustainability - 171,719 377,567 479,036 178,857 1,996 180,854 298,182 38%
AmeriCorps 17,368 357,600 438,333 453,453 207,824 8,023 215,847 237,606 48%
Streets (Transfer to MVH)- - - 500,000 500,000 - 500,000 - 100%
Total Expenditures 59,446,701 62,276,656 71,394,042 72,902,340 43,445,033 1,244,652 44,689,685 28,212,655 61%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,222,072 24,741,345 - 24,741,345 16,480,727 60%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,121,450 8,674,575 560 8,675,135 5,446,315 61%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 48,521,962 47,200,949 55,325,440 55,343,522 33,415,920 560 33,416,480 21,927,042 60%
Supplies 1,200,753 1,609,558 2,427,154 2,561,497 1,168,547 211,195 1,379,742 1,181,755 54%
Services & Charges
Professional Services 944,025 1,380,819 1,856,319 2,333,178 934,725 759,733 1,694,458 638,720 73%
Printing & Advertising 116,792 134,261 234,467 241,438 57,910 24,073 81,983 159,455 34%
Utilities 661,703 689,427 710,924 710,924 508,778 25,939 534,717 176,207 75%
Education & Training 133,978 91,606 273,980 283,130 67,289 21,294 88,582 194,548 31%
Travel 70,823 87,683 103,935 100,188 15,008 687 15,695 84,493 16%
Repairs & Maintenance 1,370,951 2,110,509 2,328,372 2,428,403 1,442,317 135,370 1,577,687 850,716 65%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 4,607,312 - 4,607,312 2,303,668 67%
Debt Service Principal 172,668 151,720 175,349 175,350 147,647 2,286 149,934 25,416 86%
Debt Service Interest & Fees 11,824 6,245 7,797 7,798 3,918 19 3,937 3,861 50%
Grants & Subsidies 58,916 46,026 450,000 449,248 46,638 - 46,638 402,610 10%
Other Services & Charges 420,434 394,145 574,025 615,805 353,446 63,497 416,943 198,862 68%
Interfund Transfers Out 500 634,475 - 675,579 675,579 - 675,579 - 100%
Total Services & Charges 9,708,986 13,341,034 13,626,148 14,932,021 8,860,566 1,032,897 9,893,463 5,038,556 66%
Capital 15,000 125,115 15,300 65,300 - - - 65,300 0%
Total Expenditures 59,446,701 62,276,656 71,394,042 72,902,340 43,445,033 1,244,652 44,689,685 28,212,653 61%
Net Surplus / (Deficit) 2,702,993 5,515,403 - (1,242,586) (2,253,087) (3,497,739)
Beginning Cash Balance 36,417,969 38,854,906 44,871,229
Cash Adjustments (266,055) 500,919 -
Ending Cash Balance 38,854,906 44,871,229 43,628,643 45,841,384
Cash Reserves Target 20,806,345 21,796,830 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
37
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name Mayor's Office 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
Expenditures by Type
Personnel
Salaries & Wages 489,548 537,624 572,098 572,098 375,618 - 375,618 196,480 66%
Fringe Benefits 202,305 181,423 215,808 215,808 129,409 - 129,409 86,399 60%
Total Personnel 691,853 719,047 787,906 787,906 505,027 - 505,027 282,879 64%
Supplies 830 750 700 700 847 1,417 2,264 (1,564) 323%
Services & Charges
Professional Services - - 7,000 187,070 143,724 36,346 180,070 7,000 96%
Printing & Advertising 22,895 18,742 40,928 40,728 22,420 1,540 23,960 16,768 59%
Education & Training 4,225 105 1,800 1,750 - - - 1,750 0%
Travel 3,691 5,059 5,000 4,800 - - - 4,800 0%
Repairs & Maintenance 567 250 100 150 50 - 50 100 33%
Interfund Allocations 142,046 120,197 93,425 93,425 62,285 - 62,285 31,140 67%
Debt Service Principal 3,608 - - - - - - - -
Debt Service Interest & Fees 536 - - - - - - - -
Other Services & Charges 796 186 600 1,000 246 - 246 754 25%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 178,364 144,539 148,853 328,923 228,725 37,886 266,611 62,312 81%
Capital - - - - - - - - -
Total Expenditures 871,046 864,336 937,459 1,117,529 734,599 39,302 773,901 343,627 69%
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.
38
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Community Initiatives 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
Expenditures by Type
Personnel
Salaries & Wages - - 148,500 148,500 72,611 - 72,611 75,889 49%
Fringe Benefits - - 51,988 51,988 28,712 - 28,712 23,276 55%
Total Personnel - - 200,488 200,488 101,323 - 101,323 99,165 51%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - 153,000 153,000 69,808 65,000 134,808 18,193 88%
Printing & Advertising - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Grant & Subsidies - - 350,000 350,000 - - - 350,000 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 503,000 503,000 69,808 65,000 134,808 368,193 27%
Capital - - - - - - - - -
Total Expenditures - - 703,488 703,488 171,130 65,000 236,130 467,358 34%
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.
39
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name City Clerk 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
Expenditures by Type
Personnel
Salaries & Wages 252,036 258,911 291,397 291,397 176,653 - 176,653 114,744 61%
Fringe Benefits 101,244 85,361 118,181 118,181 66,023 - 66,023 52,158 56%
Total Personnel 353,280 344,272 409,578 409,578 242,676 - 242,676 166,902 59%
Supplies 4,398 11,385 6,800 6,800 2,441 - 2,441 4,359 36%
Services & Charges
Professional Services 26,812 20,177 43,000 43,610 16,599 3,755 20,355 23,255 47%
Printing & Advertising 28,674 33,443 28,040 29,745 6,905 2,414 9,318 20,427 31%
Education & Training 3,233 2,880 3,060 3,060 255 - 255 2,805 8%
Travel 1,693 481 7,089 6,089 342 - 342 5,747 6%
Repairs & Maintenance 5,344 6,491 5,000 16,500 830 405 1,235 15,265 7%
Interfund Allocations 90,906 76,327 48,956 48,956 32,636 - 32,636 16,320 67%
Other Services & Charges 2,949 2,849 5,152 7,152 1,199 - 1,199 5,953 17%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 159,612 142,649 140,297 155,112 58,765 6,574 65,339 89,772 42%
Capital - - - - - - - - -
Total Expenditures 517,289 498,306 556,675 571,490 303,882 6,574 310,456 261,033 54%
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
40
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name Common Council 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
Expenditures by Type
Personnel
Salaries & Wages 194,749 195,562 225,764 225,764 125,640 - 125,640 100,124 56%
Fringe Benefits 119,188 100,195 143,857 143,857 54,380 - 54,380 89,477 38%
Total Personnel 313,937 295,757 369,621 369,621 180,021 - 180,021 189,601 49%
Supplies 10,068 2,784 9,500 9,590 1,085 560 1,645 7,945 17%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 66,408 93,651 160,059 64,969 71%
Printing & Advertising 11,012 12,558 14,076 14,076 5,616 - 5,616 8,460 40%
Education & Training 790 496 12,226 11,226 75 - 75 11,151 1%
Travel 242 1,378 10,000 4,500 1,479 - 1,479 3,021 33%
Repairs & Maintenance 20,461 - 4,845 41,345 10,990 21,500 32,490 8,855 79%
Interfund Allocations 62,134 56,532 42,336 42,336 28,224 - 28,224 14,112 67%
Other Services & Charges 13,188 3,764 16,500 12,333 2,255 195 2,450 9,883 20%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 247,332 237,616 317,291 350,844 115,046 115,346 230,393 120,451 66%
Capital - - - - - - - - -
Total Expenditures 571,337 536,158 696,412 730,055 296,152 115,906 412,058 317,997 56%
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
41
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Controller's Office 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
Expenditures by Type
Personnel
Salaries & Wages 1,499,948 1,619,488 1,349,985 1,349,985 882,821 - 882,821 467,164 65%
Fringe Benefits 565,152 502,640 496,175 496,175 315,281 - 315,281 180,894 64%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 2,065,491 2,122,128 1,846,160 1,846,160 1,198,102 - 1,198,102 648,058 65%
Supplies 13,679 14,283 16,420 23,818 11,140 2,748 13,888 9,930 58%
Services & Charges
Professional Services 61,497 51,168 69,000 77,000 13,238 57,300 70,538 6,463 92%
Printing & Advertising 976 327 1,999 1,999 791 10 801 1,198 40%
Education & Training 8,823 7,175 5,760 5,760 720 - 720 5,040 13%
Travel 8,103 12,343 6,000 7,460 2,045 - 2,045 5,415 27%
Repairs & Maintenance 3,350 784 1,100 1,100 696 610 1,306 (206) 119%
Interfund Allocations 196,753 228,287 303,227 303,227 202,151 - 202,151 101,076 67%
Debt Service Principal 7,526 - - - - - - - -
Debt Service Interest & Fees 1,693 - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 26,294 33,225 11,585 11,585 10,072 - 10,072 1,513 87%
Interfund Transfers Out 500 - - - - - - - -
Total Services & Charges 315,515 333,308 398,671 408,131 229,711 57,920 287,632 120,499 70%
Capital - - - - - - - - -
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 1,438,953 60,668 1,499,621 778,487 66%
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.
42
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Human Resources 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
Expenditures by Type
Personnel
Salaries & Wages - - 373,580 373,580 251,746 - 251,746 121,834 67%
Fringe Benefits - - 144,079 144,079 95,068 - 95,068 49,011 66%
Total Personnel - - 517,659 517,659 346,814 - 346,814 170,845 67%
Supplies - - 750 750 318 - 318 432 42%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 7,060 7,060 999 - 999 6,061 14%
Education & Training - - 3,200 3,200 795 - 795 2,405 25%
Travel - - 3,000 3,000 - - - 3,000 0%
Repairs & Maintenance - - - 200 100 - 100 100 50%
Interfund Allocations - - 79,317 79,317 52,877 - 52,877 26,440 67%
Other Services & Charges - - 6,300 6,100 1,390 385 1,775 4,325 29%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 98,877 98,877 56,162 385 56,546 42,331 57%
Capital - - - - - - - - -
Total Expenditures - - 617,286 617,286 403,294 385 403,678 213,608 65%
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 division 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.
43
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Diversity & Inclusion 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
Expenditures by Type
Personnel
Salaries & Wages - - 209,582 219,582 95,749 - 95,749 123,833 44%
Fringe Benefits - - 71,867 73,752 28,592 - 28,592 45,160 39%
Total Personnel - - 281,449 293,334 124,341 - 124,341 168,993 42%
Supplies - - 1,500 1,500 - - - 1,500 0%
Services & Charges
Professional Services - - 80,000 80,000 1,600 11,060 12,660 67,340 16%
Printing & Advertising - - 1,500 2,000 1,700 - 1,700 300 85%
Education & Training - - 100,000 99,500 1,000 - 1,000 98,500 1%
Travel - - 5,000 4,850 - - - 4,850 0%
Repairs & Maintenance - - - 100 50 - 50 50 50%
Interfund Allocations - - 18,942 18,942 12,626 - 12,626 6,316 67%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - 8,500 8,550 43 - 43 8,507 1%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 213,942 213,942 17,018 11,060 28,078 185,863 13%
Capital - - - - - - - - -
Total Expenditures - - 496,891 508,776 141,360 11,060 152,420 356,356 30%
Revenue
Charges for Services - - 35,000 35,000 - - 35,000 0%
Donations - - - 50,000 50,000 50,000 - 100%
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
$50,000 - Living Cities Inclusive Procurement grant $50,000. Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-
$175)
44
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Human Rights 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
Expenditures by Type
Personnel
Salaries & Wages 176,018 116,754 163,686 163,686 89,029 - 89,029 74,657 54%
Fringe Benefits 65,074 30,779 64,207 64,207 33,680 - 33,680 30,527 52%
Total Personnel 241,092 147,533 227,893 227,893 122,709 - 122,709 105,184 54%
Supplies 898 1,022 1,000 1,000 643 - 643 357 64%
Services & Charges
Professional Services - 2,902 600 900 716 173 889 11 99%
Printing & Advertising - - 1,571 1,571 347 - 347 1,224 22%
Education & Training 1,461 2,320 2,500 2,500 600 - 600 1,900 24%
Travel - - - - - - - - -
Repairs & Maintenance 10,046 9,275 9,200 9,354 6,370 2,700 9,070 285 97%
Interfund Allocations 68,231 49,491 27,145 27,145 18,097 - 18,097 9,048 67%
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 46,083 44,701 45,839 45,439 31,028 11,953 42,981 2,458 95%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 125,821 108,689 86,855 86,909 57,157 14,826 71,983 14,926 83%
Capital - - - - - - - - -
Total Expenditures 367,811 257,243 315,748 315,802 180,509 14,826 195,335 120,467 62%
Revenue
Other Income 21,734 39,613 30,000 30,000 30,000 30,000 - 100%
Total Revenue 21,734 39,613 30,000 30,000 30,000 30,000 - 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual
orientation or gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing,
public accommodations, and education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The
Human Rights Commission provides keys to unlock the doors of discrimination.
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.
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).
45
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name Legal Department 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
Expenditures by Type
Personnel
Salaries & Wages 708,726 798,210 970,872 970,872 575,019 - 575,019 395,853 59%
Fringe Benefits 272,218 251,604 328,080 328,080 191,962 - 191,962 136,118 59%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 766,981 - 766,981 531,971 59%
Supplies 2,962 1,771 3,550 3,747 3,489 - 3,489 258 93%
Services & Charges
Professional Services 420 475 2,550 2,550 1,440 - 1,440 1,110 56%
Printing & Advertising - - 706 706 106 - 106 600 15%
Education & Training 6,917 10,998 12,000 11,900 6,624 - 6,624 5,277 56%
Travel 1,315 2,804 5,000 4,900 - - - 4,900 0%
Repairs & Maintenance - - - 100 100 - 100 - 100%
Interfund Allocations 78,152 96,719 62,820 62,820 41,880 - 41,880 20,940 67%
Other Services & Charges 17,336 14,804 20,105 20,205 11,067 5,953 17,020 3,185 84%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 104,140 125,800 103,181 103,181 61,217 5,953 67,170 36,012 65%
Capital - - - - - - - - -
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 831,687 5,953 837,640 568,241 60%
Revenue
Charges for Services 57,380 66,475 79,991 90,176 90,176 90,176 - 100%
Other Income 5,072 394 - - - - - -
Interfund Allocation Reimb - 54,689 56,529 56,529 37,685 37,685 18,844 67%
Total Revenue 62,452 121,558 136,520 146,705 127,861 127,861 18,844 87%
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 revenue for legal services provided to the South Bend Redevelopment
Commission. 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.
46
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Engineering 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
Expenditures by Type
Personnel
Salaries & Wages 651,541 1,630,795 1,841,018 1,841,018 1,091,116 - 1,091,116 749,902 59%
Fringe Benefits 247,411 515,864 617,268 617,268 378,499 - 378,499 238,769 61%
Total Personnel 898,952 2,146,659 2,458,286 2,458,286 1,469,615 - 1,469,615 988,671 60%
Supplies 13,530 12,665 22,700 23,723 3,359 1,068 4,427 19,296 19%
Services & Charges
Professional Services 118,203 139,573 160,000 394,791 98,275 236,538 334,814 59,977 85%
Printing & Advertising 2,265 3,520 8,535 8,774 1,388 76 1,464 7,310 17%
Education & Training 24,323 7,953 21,000 20,000 1,500 - 1,500 18,500 8%
Travel 11,736 9,682 15,250 15,250 3,426 105 3,530 11,720 23%
Repairs & Maintenance 19,988 4,840 26,500 33,300 4,385 - 4,385 28,915 13%
Interfund Allocations 344,631 365,366 418,440 418,440 278,960 - 278,960 139,480 67%
Debt Service Principal 20,099 14,637 10,755 10,756 8,469 2,286 10,755 1 100%
Debt Service Interest & Fees 1,190 407 194 195 175 19 194 1 100%
Other Services & Charges 17,788 18,918 21,300 21,998 11,636 4,467 16,102 5,896 73%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 560,223 564,896 681,974 923,504 408,214 243,491 651,705 271,800 71%
Capital - - - - - - - - -
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 1,881,188 244,559 2,125,747 1,279,767 62%
Revenue
Licenses & Permits 146,082 160,730 127,000 127,000 124,857 124,857 2,143 98%
Charges for Services 115,926 136,717 189,000 273,461 273,460 273,460 1 100%
Other Income 10,503 10,321 40,597 40,597 21,032 21,032 19,565 52%
Interfund Allocation Reimb - 1,400,059 1,436,881 1,436,881 957,917 957,917 478,964 67%
Total Revenue 272,510 1,707,827 1,793,478 1,877,939 1,377,266 1,377,266 500,673 73%
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.
47
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Office of Sustainability 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
Expenditures by Type
Personnel
Salaries & Wages - 81,071 110,252 110,252 54,651 - 54,651 55,601 50%
Fringe Benefits - 26,572 30,801 30,801 19,420 - 19,420 11,381 63%
Total Personnel - 107,643 141,053 141,053 74,071 - 74,071 66,982 53%
Supplies - 3,934 23,800 41,070 23,361 270 23,631 17,440 58%
Services & Charges
Professional Services - 37,201 190,000 209,250 66,545 1,726 68,272 140,979 33%
Printing & Advertising - - 674 674 - - - 674 0%
Education & Training - 18 2,800 2,800 86 - 86 2,714 3%
Travel - 201 3,800 3,800 - - - 3,800 0%
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - 19,234 9,740 9,740 6,496 - 6,496 3,244 67%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - 3,487 5,700 20,649 8,298 - 8,298 12,351 40%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 60,142 212,714 246,913 81,426 1,726 83,152 163,762 34%
Capital - - - 50,000 - - - 50,000 0%
Total Expenditures - 171,719 377,567 479,036 178,857 1,996 180,854 298,184 38%
Revenue
Other Income 69,005 - - 9,300 9,299 9,299 1 100%
Total Revenue 69,005 - - 9,300 9,299 9,299 1 100%
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).
48
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name AmeriCorps Grant Program 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
Expenditures by Type
Personnel
Salaries & Wages 13,424 244,129 262,722 262,722 156,007 - 156,007 106,715 59%
Fringe Benefits 3,252 40,651 57,060 57,060 25,175 - 25,175 31,885 44%
Total Personnel 16,677 284,780 319,782 319,782 181,182 - 181,182 138,600 57%
Supplies 53 43,669 48,850 53,068 4,964 3,915 8,879 44,189 17%
Services & Charges
Professional Services - 12,054 44,051 52,653 18,974 1,808 20,782 31,871 39%
Printing & Advertising - 594 1,200 1,200 107 - 107 1,093 9%
Education & Training - 4,769 7,624 9,424 676 1,800 2,476 6,948 26%
Travel - 10,609 10,006 10,006 726 - 726 9,280 7%
Repairs & Maintenance - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 638 1,125 6,820 7,320 1,194 500 1,694 5,626 23%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 638 29,151 69,701 80,603 21,678 4,108 25,786 54,818 32%
Capital - - - - - - - - -
Total Expenditures 17,368 357,600 438,333 453,453 207,824 8,023 215,847 237,607 48%
Revenue
Intergov./ Grants - 117,240 177,238 177,238 176,231 176,231 1,007 99%
Interfund Transfers In - 135,000 70,000 105,000 105,000 105,000 - 100%
Total Revenue - 252,240 247,238 282,238 281,231 281,231 1,007 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps
members. This is a division of the Department of Public Works and works directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues.
- Hold public workshops and education events.
This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and transfers in from City departments that benefit from the AmeriCorps
program.
The AmeriCorps grant amount requested will increase annually due to increases in allowable costs. In addition, this program is expected to slowly grow to house more AmeriCorps
members and serve additional households - increasing the per-member and per-household costs but not impacting overhead or staffing costs. Grant reimbursements are expected to
grow at the same rate as expenditures. AmeriCorps members are not employees of the City. Program start-up costs will continue into the first part of 2020 but from 2021 and on, office
supply and small tool expenditures will level out. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health
insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
49
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Streets & Sewers 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
Expenditures by Type
Interfund Transfers Out - - - 500,000 500,000 - 500,000 - 100%
Total Expenditures - - - 500,000 500,000 - 500,000 - 100%
Explanation of Expenditures
In the first quarter of 2020, the Common Council approved an additional appropriation to transfer $500,000 to the Motor Vehicle Highway Fund (#202) to help fund street paving.
50
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name Police Department 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
Expenditures by Type
Personnel
Salaries & Wages 17,703,733 17,218,225 17,208,074 17,206,799 10,027,779 - 10,027,779 7,179,020 58%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 3,528,654 - 3,528,654 2,210,215 61%
Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 13,556,432 - 13,556,432 9,389,235 59%
Supplies 715,253 905,823 1,274,943 1,325,893 521,349 48,455 569,804 756,089 43%
Services & Charges
Professional Services 434,585 657,704 575,000 578,586 356,679 82,988 439,667 138,919 76%
Printing & Advertising - - 24,721 24,721 1,156 - 1,156 23,565 5%
Utilities 183,917 185,066 174,408 174,408 135,898 4,306 140,204 34,204 80%
Education & Training 4,785 350 - - - - - - -
Travel 1,433 1,339 250 250 - - - 250 0%
Repairs & Maintenance 327,995 906,259 1,042,027 1,063,738 601,150 10,060 611,210 452,528 57%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 2,434,287 - 2,434,287 1,217,144 67%
Debt Service Principal 141,435 137,083 139,178 139,178 139,178 - 139,178 - 100%
Debt Service Interest & Fees 8,406 5,837 3,742 3,742 3,742 - 3,742 - 100%
Grants & Subsidies 15,916 3,026 57,000 56,248 3,638 - 3,638 52,610 6%
Other Services & Charges 270,597 252,846 336,908 338,758 194,487 22,086 216,572 122,186 64%
Interfund Transfers Out - 26,423 - - - - - - -
Total Services & Charges 4,444,316 6,509,206 6,004,665 6,031,060 3,870,215 119,440 3,989,655 2,041,406 66%
Capital - 102,885 - - - - - - -
Total Expenditures 29,229,159 30,011,366 30,225,276 30,302,621 17,947,996 167,895 18,115,892 12,186,730 60%
Revenue
Other Income 292,508 613,356 453,450 467,125 406,375 406,375 60,750 87%
Donations - - 7,500 7,500 - - 7,500 0%
Total Revenue 292,508 613,356 460,950 474,625 406,375 406,375 68,250 86%
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.
51
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Police Crime Lab 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
Expenditures by Type
Personnel
Salaries & Wages - - 424,616 424,616 257,289 - 257,289 167,327 61%
Fringe Benefits - - 160,375 160,375 93,736 - 93,736 66,639 58%
Total Personnel - - 584,991 584,991 351,026 - 351,026 233,966 60%
Supplies - - 17,000 17,000 6,624 3,115 9,739 7,261 57%
Services & Charges
Professional Services - - - - 8 - 8 (8) -
Printing & Advertising - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - - - - - - - - -
Debt Service Principal - - 25,416 25,416 - - - 25,416 0%
Debt Service Interest & Fees - - 3,861 3,861 - - - 3,861 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 29,277 29,277 8 - 8 29,269 0%
Capital - - - - - - - - -
Total Expenditures - - 631,268 631,268 357,658 3,115 360,773 270,496 57%
Revenue
Charges for Services - - - 5,000 3,288 3,288 1,713 66%
Total Revenue - - - 5,000 3,288 3,288 1,713 66%
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.
52
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Department Name Fire Department 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
Expenditures by Type
Personnel
Salaries & Wages 13,090,460 12,884,584 16,336,954 16,336,954 10,192,032 - 10,192,032 6,144,922 62%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 3,522,166 - 3,522,166 2,035,174 63%
Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 13,714,199 - 13,714,199 8,180,096 63%
Supplies 405,751 585,336 570,437 604,965 380,537 129,134 509,670 95,295 84%
Services & Charges
Professional Services 163,002 294,517 224,000 229,940 72,358 161,746 234,104 (4,164) 102%
Printing & Advertising 132 - 22,214 22,214 1,520 250 1,770 20,444 8%
Utilities 275,135 287,600 284,666 284,666 231,823 6,500 238,323 46,343 84%
Education & Training 76,396 51,604 93,000 93,000 42,957 16,590 59,547 33,453 64%
Travel 38,825 38,139 20,500 19,500 5,523 582 6,105 13,395 31%
Repairs & Maintenance 911,197 1,042,780 807,000 845,171 748,105 52,779 800,884 44,287 95%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 1,260,350 - 1,260,350 630,180 67%
Other Services & Charges 12,470 5,702 38,500 39,500 27,988 5,419 33,407 6,093 85%
Interfund Transfers Out - 608,052 - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,424,521 2,390,623 243,865 2,634,488 790,031 77%
Capital - - - - - - - - -
Total Expenditures 21,516,603 21,716,141 25,839,504 25,923,780 16,485,358 372,999 16,858,357 9,065,422 65%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 0%
Licenses & Permits - - 24,000 24,000 11,677 11,677 12,323 49%
Charges for Services - 409 4,500 3,152 101 101 3,051 3%
Donations - 345 - 400 400 400 - 100%
Other Income 7,213 11,447 2,000 2,948 4,990 4,990 (2,042) 169%
Interfund Transfers In - - 1,771,992 1,771,992 - - 1,771,992 0%
Total Revenue 7,213 314,685 1,869,978 1,869,978 17,168 17,168 1,852,810 1%
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).
53
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Fire Training Center 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
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - 323,500 11,035 10,883 - 10,883 152 99%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - 33,000 33,000 4,910 - 4,910 28,090 15%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - 110,000 110,000 10,605 - 10,605 99,395 10%
Interfund Allocations - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 143,000 143,000 15,515 - 15,515 127,485 11%
Capital - - - - - - - - -
Total Expenditures - - 466,500 154,035 26,398 - 26,398 127,637 17%
Revenue
Charges for Services - - 50,000 50,000 - - 50,000 0%
Total Revenue - - 50,000 50,000 - - 50,000 0%
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).
54
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Emergency Medical Services 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
Expenditures by Type
Personnel
Salaries & Wages - - 138,605 138,605 85,745 - 85,745 52,860 62%
Fringe Benefits - - 73,548 73,548 48,563 - 48,563 24,985 66%
Total Personnel - - 212,153 212,153 134,309 - 134,309 77,845 63%
Supplies - - 65,496 383,996 170,590 18,185 188,774 195,222 49%
Services & Charges
Professional Services - - 80,610 80,610 5,835 2,168 8,002 72,608 10%
Printing & Advertising - - 12,200 7,200 220 - 220 6,980 3%
Education & Training - - 4,000 14,000 12,001 2,904 14,905 (905) 106%
Repairs & Maintenance - - 133,600 108,600 2,640 - 2,640 105,960 2%
Interfund Allocations - - 10,159 10,159 6,771 - 6,771 3,388 67%
Other Services & Charges - - 20,000 40,000 36,236 - 36,236 3,764 91%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 260,569 260,569 63,703 5,072 68,774 191,795 26%
Capital - - - - - - - - -
Total Expenditures - - 538,218 856,718 368,601 23,256 391,857 464,862 46%
Revenue
Charges for Services - - 3,593,000 3,604,754 2,531,185 2,531,185 1,073,569 70%
Other Income - - - 60 60 60 - 100%
Total Revenue - - 3,593,000 3,604,814 2,531,245 2,531,245 1,073,569 70%
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.
55
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Morris Performing Arts Center 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
Expenditures by Type
Personnel
Salaries & Wages 363,209 381,917 505,675 505,675 204,909 - 204,909 300,766 41%
Fringe Benefits 187,894 147,033 210,020 210,580 93,190 560 93,750 116,830 45%
Total Personnel 551,102 528,950 715,695 716,255 298,099 560 298,659 417,596 42%
Supplies 20,327 20,954 26,886 39,050 22,008 1,597 23,606 15,444 60%
Services & Charges
Professional Services - 2,160 10,200 18,190 2,518 5,473 7,990 10,200 44%
Printing & Advertising 25,151 43,730 46,694 55,113 11,942 17,984 29,926 25,187 54%
Utilities 120,748 128,031 136,268 136,268 76,381 8,334 84,715 51,553 62%
Education & Training 3,025 2,938 4,500 4,500 - - - 4,500 0%
Travel 3,786 5,648 11,000 13,743 1,469 - 1,469 12,274 11%
Repairs & Maintenance 40,721 85,650 107,000 114,691 32,286 24,469 56,755 57,936 49%
Interfund Allocations 179,604 240,405 210,875 210,875 140,579 - 140,579 70,296 67%
Other Services & Charges 9,062 10,358 19,455 19,455 11,396 2,470 13,866 5,589 71%
Interfund Transfers Out - - - 175,579 175,579 - 175,579 - 100%
Total Services & Charges 382,097 518,920 545,992 748,414 452,150 58,729 510,879 237,535 68%
Capital - 22,230 - - - - - - -
Total Expenditures 953,526 1,091,053 1,288,573 1,503,719 772,257 60,886 833,143 670,575 55%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 1,140,018 152,899 152,899 987,119 13%
Other Income 50,540 46,536 50,000 48,982 5,929 5,929 43,053 12%
Interfund Allocation Reimb - - - 40,118 - - 40,118 0%
Total Revenue 1,182,443 1,266,632 1,189,000 1,229,118 158,828 158,828 1,070,290 13%
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).
Starting in 2020, the Parking Garage Fund (#601) will reimburse the Morris PAC for 100% of costs of wages and benefits for the Manager-Facility Operations. This is represented as
an Interfund Allocation Reimbursement.
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.
In 2020, $175,579 was transferred to the Morris Capital Fund (#416) to help fund the Morris ceiling repair.
56
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Division Name Palais Royale Ballroom 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
Expenditures by Type
Personnel
Salaries & Wages 121,692 88,606 79,967 79,967 26,930 - 26,930 53,037 34%
Fringe Benefits 82,636 49,675 39,482 39,482 22,065 - 22,065 17,417 56%
Total Personnel 204,328 138,282 119,449 119,449 48,995 - 48,995 70,454 41%
Supplies 13,006 5,181 13,322 13,792 4,909 732 5,641 8,151 41%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising 25,686 21,346 22,349 23,657 2,693 1,800 4,493 19,164 19%
Utilities 81,902 88,730 82,582 82,582 59,766 6,799 66,566 16,016 81%
Education & Training - - 510 510 - - - 510 0%
Travel - - 2,040 2,040 - - - 2,040 0%
Repairs & Maintenance 31,283 54,179 82,000 84,054 23,962 22,847 46,809 37,245 56%
Interfund Allocations 29,690 48,511 43,637 43,637 29,093 - 29,093 14,544 67%
Other Services & Charges 3,233 2,181 10,761 15,761 2,991 10,070 13,061 2,700 83%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 171,794 214,947 243,879 252,241 118,505 41,516 160,021 92,219 63%
Capital 15,000 - 15,300 15,300 - - - 15,300 0%
Total Expenditures 404,127 358,410 391,950 400,782 172,410 42,248 214,657 186,124 54%
Revenue
Charges for Services 236,085 197,585 229,572 230,272 54,691 54,691 175,581 24%
Other Income 22,540 18,694 20,000 19,300 4,966 4,966 14,334 26%
Total Revenue 258,625 216,280 249,572 249,572 59,657 59,657 189,915 24%
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.
57
City of South Bend, Indiana
Monthly Financial Report
August 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 5,250,387 5,250,387 4,090,410 56%
Intergov./ Shared Revenues 842,315 890,592 845,000 845,000 436,037 436,037 408,963 52%
Intergov./ Grants 746,101 3,635,801 - 973,098 648,098 648,098 325,000 67%
Charges for Services 1,715,313 2,583,508 3,036,794 3,036,794 1,918,879 1,918,879 1,117,915 63%
Interest Earnings 82,586 140,690 87,861 37,250 3,997 3,997 33,253 11%
Donations 81,500 1,714,670 1,215,000 1,290,000 1,020,750 1,020,750 269,250 79%
Other Income 337,727 329,248 82,500 133,111 41,252 41,252 91,859 31%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 533,332 533,332 266,668 67%
Total Revenue 15,743,288 19,753,423 15,407,952 16,456,050 9,852,732 9,852,732 6,603,318 60%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 998,361 4,736 1,003,097 511,451 66%
Park Maintenance 6,347,725 9,916,774 6,730,222 6,948,436 4,704,314 372,736 5,077,050 1,871,386 73%
Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 1,010,549 44,224 1,054,772 497,101 68%
Recreation 1,911,046 3,034,640 3,146,517 3,185,143 1,910,347 95,819 2,006,166 1,178,977 63%
Marketing & Events 803,874 965,503 1,266,763 1,277,387 584,454 45,085 629,539 647,848 49%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 830,936 300,067 1,131,003 187,117 86%
Potawatomi Zoo 712,660 700,000 700,000 700,000 700,000 - 700,000 - 100%
Park Debt - - - - - - - - -
Total Expenditures 13,647,003 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,880 70%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,247,784 3,985,717 - 3,985,717 2,262,067 64%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,217,932 1,422,776 624 1,423,401 794,531 64%
Total Personnel 7,670,708 7,821,647 8,465,288 8,465,716 5,408,493 624 5,409,118 3,056,598 64%
Supplies 998,555 1,291,583 1,514,963 1,593,600 796,828 196,264 993,092 600,508 62%
Services & Charges
Professional Services 444,315 443,786 141,069 273,047 154,261 24,946 179,207 93,840 66%
Printing & Advertising 37,141 112,043 261,929 261,558 64,648 38,129 102,776 158,782 39%
Utilities 651,921 764,164 674,112 691,131 600,514 79,086 679,600 11,531 98%
Education & Training 10,086 23,428 34,500 31,449 8,987 - 8,987 22,462 29%
Travel 12,764 20,508 34,922 31,322 2,880 - 2,880 28,442 9%
Repairs & Maintenance 415,648 689,481 401,510 434,902 378,962 23,888 402,850 32,052 93%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 947,476 - 947,476 473,744 67%
Debt Service Principal 352,675 456,436 516,346 528,634 326,746 59,508 386,254 142,380 73%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 38,122 5,486 43,608 8,264 84%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 422,349 1,176,018 677,060 723,055 470,424 157,172 627,596 95,459 87%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,163,190 3,708,020 388,214 4,096,234 1,066,956 79%
Capital 842,582 9,164,819 500,000 1,273,001 825,620 277,565 1,103,184 169,817 87%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,879 70%
Net Surplus / (Deficit) 2,096,285 (4,641,054) - (39,457) (886,229) (1,748,896)
Beginning Cash Balance 6,210,755 8,278,260 3,649,543
Cash Adjustments (28,780) 12,338 -
Ending Cash Balance 8,278,260 3,649,543 3,610,086 3,063,371
Cash Reserves Target 3,411,751 6,098,619 4,123,877
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
58
City of South Bend, Indiana
Monthly Financial Report
August 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 5,250,387 5,250,387 4,090,410 56%
Intergov./ Shared Revenues 842,315 890,592 845,000 845,000 436,037 436,037 408,963 52%
Intergov./ Grants 746,101 3,635,801 - 973,098 648,098 648,098 325,000 67%
Charges for Services 2,669,972 2,583,508 3,036,794 3,036,794 1,918,879 1,918,879 1,117,915 63%
Interest Earnings 99,025 140,690 87,861 37,250 3,997 3,997 33,253 11%
Donations 111,123 1,714,670 1,215,000 1,290,000 1,020,750 1,020,750 269,250 79%
Other Income 343,567 329,248 82,500 133,111 41,252 41,252 91,859 31%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 533,332 533,332 266,668 67%
Total Revenue 16,749,848 19,753,423 15,407,952 16,456,050 9,852,732 9,852,732 6,603,318 60%
Expenditures by Fund
Parks & Recreation Fund (#201)13,647,003 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,879 70%
Recreation Nonreverting Fund (#203) 1,760,359 - - - - - - - -
Parks Capital Fund (#405)171,530 - - - - - - - -
Total Expenditures 15,578,892 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,879 70%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 998,361 4,736 1,003,097 511,451 66%
Park Maintenance 6,514,887 9,916,774 6,730,222 6,948,436 4,704,314 372,736 5,077,050 1,871,386 73%
Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 1,010,549 44,224 1,054,772 497,101 68%
Recreation 3,528,596 3,034,640 3,146,517 3,185,143 1,910,347 95,819 2,006,166 1,178,977 63%
Marketing & Events 946,684 965,503 1,266,763 1,277,387 584,454 45,085 629,539 647,848 49%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 830,936 300,067 1,131,003 187,117 86%
Potawatomi Zoo 712,660 700,000 700,000 700,000 700,000 - 700,000 - 100%
Park Debt - - - - - - - - -
Total Expenditures 15,578,892 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,880 70%
Expenditures by Type
Personnel
Salaries & Wages 5,699,791 5,970,871 6,247,884 6,247,784 3,985,717 - 3,985,717 2,262,067 64%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,217,932 1,422,776 624 1,423,401 794,531 64%
Total Personnel 7,997,087 7,821,647 8,465,288 8,465,716 5,408,493 624 5,409,118 3,056,598 64%
Supplies 1,140,274 1,291,583 1,514,963 1,593,600 796,828 196,264 993,092 600,508 62%
Services & Charges
Professional Services 571,404 443,786 141,069 273,047 154,261 24,946 179,207 93,840 66%
Printing & Advertising 100,423 112,043 261,929 261,558 64,648 38,129 102,776 158,782 39%
Utilities 651,921 764,164 674,112 691,131 600,514 79,086 679,600 11,531 98%
Education & Training 15,096 23,428 34,500 31,449 8,987 - 8,987 22,462 29%
Travel 22,704 20,508 34,922 31,322 2,880 - 2,880 28,442 9%
Repairs & Maintenance 431,450 689,481 401,510 434,902 378,962 23,888 402,850 32,052 93%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 947,476 - 947,476 473,744 67%
Debt Service Principal 352,675 456,436 516,346 528,634 326,746 59,508 386,254 142,380 73%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 38,122 5,486 43,608 8,264 84%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 619,220 1,176,018 677,060 723,055 470,424 157,172 627,596 95,459 87%
Interfund Transfers Out 925,652 - - - - - - - -
Total Services & Charges 5,588,952 6,116,428 4,927,701 5,163,190 3,708,020 388,214 4,096,234 1,066,956 79%
Capital 852,580 9,164,819 500,000 1,273,001 825,620 277,565 1,103,184 169,817 87%
Total Expenditures 15,578,892 24,394,477 15,407,952 16,495,507 10,738,961 862,667 11,601,628 4,893,879 70%
Net Surplus / (Deficit) 1,170,955 (4,641,054) - (39,457) (886,229) (1,748,896)
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.
59
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 17,373 21,618 15,000 15,000 2,349 2,349 12,651 16%
Interest Earnings 1,025 1,802 566 566 494 494 72 87%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,398 23,421 15,566 15,566 2,843 2,843 12,723 18%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising 16,083 7,720 20,000 30,816 832 9,984 10,816 20,000 35%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 16,083 7,720 20,000 30,816 832 9,984 10,816 20,000 35%
Capital - - - - - - - - -
Total Expenditures 16,083 7,720 20,000 30,816 832 9,984 10,816 20,000 35%
Net Surplus / (Deficit) 2,315 15,701 (4,434) (15,250) 2,011 (7,973)
Beginning Cash Balance 55,239 57,345 73,045
Cash Adjustments (209) (1) -
Ending Cash Balance 57,345 73,045 57,795 75,144
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
60
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 100,932 82,464 105,000 105,000 19,432 19,432 85,568 19%
Interest Earnings 786 3,934 1,794 1,794 1,368 1,368 426 76%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 101,718 86,398 106,794 106,794 20,800 20,800 85,994 19%
Expenditures by Type
Services & Charges
Professional Services - 956 80,000 80,000 - - - 80,000 0%
Printing & Advertising - - 35,000 35,000 1,100 - 1,100 33,900 3%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 956 115,000 115,000 1,100 - 1,100 113,900 1%
Capital - - - - - - - - -
Total Expenditures - 956 115,000 115,000 1,100 - 1,100 113,900 1%
Net Surplus / (Deficit)101,718 85,442 (8,206) (8,206) 19,700 19,700
Beginning Cash Balance - 101,499 186,839
Cash Adjustments (219) (101) -
Ending Cash Balance 101,499 186,839 178,633 207,858
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
61
City of South Bend, Indiana
Monthly Financial Report
August 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 1,111,962 597,215 597,215 514,747 54%
Intergov./ Shared Revenues 37,107 74,210 42,232 42,521 33,927 33,927 8,594 80%
Interest Earnings 722 1,412 2,637 2,637 (244) (244) 2,881 -9%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 740,947 1,242,595 1,156,831 1,157,120 630,897 630,897 526,222 55%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Debt Service Principal 350,000 770,000 785,000 785,000 785,000 - 785,000 - 100%
Debt Service Interest & Fees 243,304 411,140 387,968 387,968 387,965 - 387,965 3 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 593,304 1,181,140 1,172,968 1,172,968 1,172,965 - 1,172,965 3 100%
Total Expenditures 593,304 1,181,140 1,172,968 1,172,968 1,172,965 - 1,172,965 3 100%
Net Surplus / (Deficit) 147,643 61,455 (16,137) (15,848) (542,068) (542,068)
Beginning Cash Balance - 147,325 208,740
Cash Adjustments (319) (39) -
Ending Cash Balance 147,325 208,740 192,892 (332,970)
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
62
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 29,082 23,125 30,000 30,000 - - 30,000 0%
Interest Earnings 1,054 823 162 162 120 120 42 74%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 30,136 23,947 30,162 30,162 120 120 30,042 0%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,249 38,513 30,000 30,000 14,353 - 14,353 15,647 48%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,249 38,513 30,000 30,000 14,353 - 14,353 15,647 48%
Capital 10,000 32,955 - - - - - - -
Total Expenditures 11,249 71,468 30,000 30,000 14,353 - 14,353 15,647 48%
Net Surplus / (Deficit) 18,887 (47,520) 162 162 (14,233) (14,233)
Beginning Cash Balance 54,612 73,256 25,850
Cash Adjustments (243) 114 -
Ending Cash Balance 73,256 25,850 26,012 11,655
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
63
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 101,251 82,464 105,000 105,000 19,432 19,432 85,568 19%
Interest Earnings 7,145 10,956 3,354 3,354 3,086 3,086 268 92%
Other Income - 575 - - - - - -
Interfund Transfers In - - - 175,579 175,579 175,579 - 100%
Total Revenue 108,396 93,995 108,354 283,933 198,097 198,097 85,836 70%
Expenditures by Type
Supplies 6,690 14,469 40,000 40,000 - - - 40,000 0%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Repairs & Maintenance 63,882 21,435 55,000 146,759 90,471 1,974 92,445 54,314 63%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 63,882 21,435 55,000 146,759 90,471 1,974 92,445 54,314 63%
Capital 74,492 14,149 40,000 373,224 11,400 321,824 333,224 40,000 89%
Total Expenditures 145,063 50,052 135,000 559,983 101,871 323,798 425,669 134,314 76%
Net Surplus / (Deficit) (36,667) 43,943 (26,646) (276,050) 96,226 (227,572)
Beginning Cash Balance 416,215 378,088 422,125
Cash Adjustments (1,459) 94 -
Ending Cash Balance 378,088 422,125 146,075 518,822
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.
In 2020, $175,579 was transferred from the General Fund (#101) to help fund the Morris ceiling repair.
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
64
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 17,661 14,425 15,000 15,000 3,916 3,916 11,084 26%
Interest Earnings 2,107 2,961 229 700 456 456 244 65%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 19,768 17,386 15,229 15,700 4,372 4,372 11,328 28%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Repairs & Maintenance - 38,779 35,000 69,160 34,160 - 34,160 35,000 49%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 38,779 35,000 69,160 34,160 - 34,160 35,000 49%
Capital - - - - - - - - -
Total Expenditures - 38,779 35,000 69,160 34,160 - 34,160 35,000 49%
Net Surplus / (Deficit)19,768 (21,393) (19,771) (53,460) (29,788) (29,788)
Beginning Cash Balance 109,771 129,091 107,792
Cash Adjustments (448) 94 -
Ending Cash Balance 129,091 107,792 54,332 78,150
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
65
City of South Bend, Indiana
Monthly Financial Report
August 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
Debt Proceeds 3,786,189 - - - - - - -
Interest Earnings 1,999 22,489 - 12,652 293 293 12,359 2%
Interfund Transfers In 64,761 - - - - - - -
Total Revenue 3,852,949 22,489 - 12,652 293 293 12,359 2%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Debt Service Interest & Fees 148,135 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 148,135 - - - - - - - -
Capital 439,955 3,166,419 - 133,581 49,286 - 49,286 84,295 37%
Total Expenditures 588,090 3,166,419 - 133,581 49,286 - 49,286 84,295 37%
Net Surplus / (Deficit)3,264,859 (3,143,930) - (120,929) (48,993) (48,993)
Beginning Cash Balance - 3,264,859 120,929
Cash Adjustments - - -
Ending Cash Balance 3,264,859 120,929 - 71,936
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
66
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 186,252 297,324 - 85,000 58,190 58,190 26,810 68%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 186,252 297,324 - 85,000 58,190 58,190 26,810 68%
Expenditures by Type
Services & Charges
Professional Services 129,892 15,000 - 6,464 - 6,464 6,464 - 100%
Debt Service Interest & Fees 17,750 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 147,642 15,000 - 6,464 - 6,464 6,464 - 100%
Capital 955,451 4,176,107 - 8,563,296 1,730,797 2,128,740 3,859,538 4,703,758 45%
Total Expenditures 1,103,093 4,191,107 - 8,569,760 1,730,797 2,135,204 3,866,001 4,703,758 45%
Net Surplus / (Deficit) (916,841) (3,893,782) - (8,484,760) (1,672,607) (3,807,811)
Beginning Cash Balance 13,888,958 12,944,127 9,062,798
Cash Adjustments (27,990) 12,453 -
Ending Cash Balance 12,944,127 9,062,798 578,038 8,073,423
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
No reserve requirement - Bond capital fund -
spend down to zero
67
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 1,222,385 945,347 1,281,877 1,281,877 578,394 578,394 703,483 45%
Fines, Forfeitures, and Fees 67,203 42,745 62,100 62,080 15,748 15,748 46,332 25%
Interest Earnings 22,665 32,323 11,271 11,271 6,439 6,439 4,832 57%
Other Income 2,655 16,084 1,200 1,220 20 20 1,200 2%
Interfund Transfers In - - - - - - - -
Total Revenue 1,314,909 1,036,499 1,356,448 1,356,448 600,601 600,601 755,847 44%
Expenditures by Subdivisions
Parking Enforcement 264,600 105,009 81,470 82,470 58,095 11,407 69,502 12,968 84%
Parking General Operations - - - 40,118 - - - 40,118 0%
Main Street Garage 283,633 270,215 342,975 712,234 303,437 313,983 617,420 94,814 87%
Leighton Plaza Garage 376,898 450,815 445,887 506,358 397,845 40,724 438,568 67,790 87%
Wayne Street Garage 283,985 197,869 299,163 347,493 232,243 94,368 326,611 20,882 94%
Eddy St Commons Garage - 15,000 11,000 11,000 5,673 4,838 10,511 489 96%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 997,293 465,320 1,462,613 237,061 86%
Expenditures by Type
Supplies 969 - - - - - - - -
Services & Charges
Professional Services 1,001,178 700,335 500,000 503,321 367,883 129,390 497,273 6,048 99%
Printing & Advertising - - - - - - - - -
Utilities 97,488 104,528 86,296 98,996 70,689 7,718 78,408 20,588 79%
Repairs & Maintenance 59,093 126,794 315,000 252,460 208,694 24,510 233,204 19,256 92%
Interfund Allocations 40,944 49,026 84,199 84,199 56,127 - 56,127 28,072 67%
Other Services & Charges 9,444 13,574 5,000 11,899 8,201 - 8,201 3,698 69%
Interfund Transfers Out - - - 40,118 - - - 40,118 0%
Total Services & Charges 1,208,148 994,258 990,495 990,993 711,595 161,618 873,213 117,780 88%
Capital - 44,650 190,000 708,680 285,699 303,702 589,401 119,279 83%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 997,293 465,320 1,462,613 237,059 86%
Net Surplus / (Deficit) 105,792 (2,409) 175,953 (343,225) (396,692) (862,012)
Beginning Cash Balance 1,225,253 1,325,951 1,326,253
Cash Adjustments (5,094) 2,710 -
Ending Cash Balance 1,325,951 1,326,253 983,028 916,338
Cash Reserves Target 302,279 259,727 424,918
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
25% of Annual expenditures
This fund accounts for the revenues and expenditures from the various parking garages owned by the City of South Bend. There are currently 1,484 stalls. Parking garage operations are
under outside contract with 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.
Starting in 2020, the Parking Garage Fund will reimburse the Morris Performing Arts Center (Fund 101) for 100% of costs of wages and benefits for the Manager-Facility Operations.
This is represented as an Interfund Allocation expense.
68
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Century Center Operations 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
Intergov./ Shared Revenues 1,275,000 1,275,000 1,275,000 1,275,000 637,500 637,500 637,500 50%
Charges for Services 3,157,588 3,192,290 3,590,320 3,587,811 509,397 509,397 3,078,414 14%
Interest Earnings (6) 24 - 7 7 7 - 103%
Other Income 4,595 9,692 6,275 8,777 5,581 5,581 3,196 64%
Interfund Allocation Reimb - 66,045 68,478 68,478 45,650 45,650 22,828 67%
Interfund Transfers In - - - - - - - -
Total Revenue 4,437,177 4,543,051 4,940,073 4,940,073 1,198,135 1,198,135 3,741,938 24%
Expenditures by Subdivisions
City Operations 763,881 1,390,766 1,491,433 1,529,619 742,167 58,833 801,000 728,619 52%
Food & Beverage Operations 3,495,827 3,137,910 3,506,282 3,506,282 959,008 - 959,008 2,547,274 27%
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 1,701,175 58,833 1,760,008 3,275,893 35%
Expenditures by Type
Personnel
Salaries & Wages 334,283 473,272 513,026 513,026 254,363 - 254,363 258,663 50%
Fringe Benefits 120,798 155,072 191,269 191,269 97,523 - 97,523 93,746 51%
Other Personnel Costs 1,387,772 1,197,879 1,397,785 1,397,785 563,447 - 563,447 834,338 40%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 915,333 - 915,333 1,186,747 44%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 182,427 5,656 188,084 1,231,910 13%
Services & Charges
Professional Services 96,141 76,325 120,628 127,356 25,161 65 25,226 102,130 20%
Printing & Advertising 99 2,893 - 657 277 - 277 380 42%
Utilities 344,126 375,552 353,989 353,989 195,578 12,560 208,138 145,851 59%
Education & Training 299 - - 1,575 1,575 - 1,575 - 100%
Travel - - 1,000 1,000 - - - 1,000 0%
Repairs & Maintenance 56,990 101,642 101,000 126,900 54,743 36,965 91,709 35,191 72%
Interfund Allocations - 162,380 169,544 169,544 113,032 - 113,032 56,512 67%
Insurance 90,112 57,019 57,047 57,047 32,675 - 32,675 24,372 57%
Other Services & Charges 518,247 512,899 579,589 581,820 180,373 3,586 183,960 397,860 32%
Interfund Transfers Out 85,909 268,227 93,939 93,939 - - - 93,939 0%
Total Services & Charges 1,191,923 1,556,936 1,476,736 1,513,827 603,415 53,177 656,591 857,235 43%
Capital - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 1,701,175 58,833 1,760,008 3,275,892 35%
Net Surplus / (Deficit) 177,469 14,375 (57,642) (95,828) (503,040) (561,873)
Beginning Cash Balance 1,354,272 1,532,952 1,537,206
Cash Adjustments 1,211 (10,121) -
Ending Cash Balance 1,532,952 1,537,206 1,441,378 1,303,041
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:
Cash Reserves Target
25% of Annual expenditures
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.
69
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 2,026 12,966 10,000 18,400 1,898 1,898 16,502 10%
Other Income - - - - - - - -
Interfund Transfers In - 177,475 - - - - - -
Total Revenue 2,026 190,441 10,000 18,400 1,898 1,898 16,502 10%
Expenditures by Type
Services & Charges
Professional Services 4,800 66,123 - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,800 66,123 - - - - - - -
Capital 5,216 - 20,000 1,000,000 - - - 1,000,000 0%
Total Expenditures 10,016 66,123 20,000 1,000,000 - - - 1,000,000 0%
Net Surplus / (Deficit)(7,989) 124,318 (10,000) (981,600) 1,898 1,898
Beginning Cash Balance 865,353 857,363 981,681
Cash Adjustments - - -
Ending Cash Balance 857,363 981,681 81 983,571
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
70
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Century Center Energy Conservation Debt Svc Fund Number 672
Fund Type Debt Service 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
Intergov./ Shared Revenues 221,437 235,000 221,437 221,437 221,437 221,437 - 100%
Interest Earnings 36 4,232 1,200 2,400 2,207 2,207 193 92%
Other Income 110,049 104,511 95,720 95,720 49,487 49,487 46,233 52%
Interfund Transfers In 85,909 90,752 93,939 93,939 - - 93,939 0%
Total Revenue 417,430 434,495 412,296 413,496 273,131 273,131 140,365 66%
Expenditures by Type
Services & Charges
Debt Service Principal 162,702 280,090 285,614 285,614 141,409 144,205 285,614 - 100%
Debt Service Interest & Fees 143,034 135,333 125,482 125,482 63,979 61,504 125,482 - 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 305,736 415,423 411,096 411,096 205,388 205,709 411,096 - 100%
Capital - - - - - - - - -
Total Expenditures 305,736 415,423 411,096 411,096 205,388 205,709 411,096 - 100%
Net Surplus / (Deficit)111,694 19,071 1,200 2,400 67,744 (137,965)
Beginning Cash Balance 58,882 170,316 189,409
Cash Adjustments (260) 21 -
Ending Cash Balance 170,316 189,409 191,809 257,288
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
71
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name City Cemetery Trust Fund Number 730
Fund Type Special Revenue 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
Interest Earnings 509 803 120 220 198 198 22 90%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 509 803 120 220 198 198 22 90%
Expenditures by Type
Services & Charges
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - 20,000 20,000 - - - 20,000 0%
Interfund Transfers Out 424,791 - - - - - - - -
Total Services & Charges 424,791 - 20,000 20,000 - - - 20,000 0%
Capital - - - - - - - - -
Total Expenditures 424,791 - 20,000 20,000 - - - 20,000 0%
Net Surplus / (Deficit)(424,282) 803 (19,880) (19,780) 198 198
Beginning Cash Balance 453,304 28,916 29,730
Cash Adjustments (107) 12 -
Ending Cash Balance 28,916 29,730 9,950 29,964
Cash Reserves Target 106,198 - 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
72
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Bowman Cemetery Fund Number 731
Fund Type Special Revenue 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
Interest Earnings (126) 12,623 5,791 5,791 3,112 3,112 2,679 54%
Other Income 31,207 - - - - - - -
Interfund Transfers In 424,791 - - - - - - -
Total Revenue 455,872 12,623 5,791 5,791 3,112 3,112 2,679 54%
Expenditures by Type
Services & Charges
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)455,872 12,623 5,791 5,791 3,112 3,112
Beginning Cash Balance - 454,888 467,692
Cash Adjustments (984) 182 -
Ending Cash Balance 454,888 467,692 473,483 471,377
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
73
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 2,787 3,527 2,000 2,000 789 789 1,211 39%
Other Income - - - - - - - -
Interfund Transfers In 347,259 409,270 377,756 377,756 252,975 252,975 124,781 67%
Total Revenue 350,045 412,797 379,756 379,756 253,764 253,764 125,992 67%
Expenditures by Type
Services & Charges
Debt Service Principal 210,000 220,000 225,000 225,000 225,000 - 225,000 - 100%
Debt Service Interest & Fees 169,106 162,731 157,131 157,131 156,131 - 156,131 1,000 99%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 379,106 382,731 382,131 382,131 381,131 - 381,131 1,000 100%
Capital - - - - - - - - -
Total Expenditures 379,106 382,731 382,131 382,131 381,131 - 381,131 1,000 100%
Net Surplus / (Deficit) (29,061) 30,066 (2,375) (2,375) (127,367) (127,367)
Beginning Cash Balance 557,768 560,431 590,497
Cash Adjustments 31,723 - -
Ending Cash Balance 560,431 590,497 588,122 624,612
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
74
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Shared Revenues 36,737 5,018 30,000 30,000 - - 30,000 0%
Interest Earnings 3,692 6,364 2,281 2,263 1,462 1,462 801 65%
Other Income 300 310 - 18 18 18 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 40,730 11,691 32,281 32,281 1,480 1,480 30,801 5%
Expenditures by Type
Services & Charges
Education & Training - - 20,000 20,000 - - - 20,000 0%
Other Services & Charges 7,856 - 12,000 12,000 - - - 12,000 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 7,856 - 32,000 32,000 - - - 32,000 0%
Capital - - 45,000 76,753 31,753 - 31,753 45,000 41%
Total Expenditures 7,856 - 77,000 108,753 31,753 - 31,753 77,000 29%
Net Surplus / (Deficit)32,873 11,691 (44,719) (76,472) (30,273) (30,273)
Beginning Cash Balance 194,467 226,550 238,323
Cash Adjustments (790) 81 -
Ending Cash Balance 226,550 238,323 161,851 208,357
Cash Reserves Target 1,964 - 27,188
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
75
City of South Bend, Indiana
Monthly Financial Report
August 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
Fines, Forfeitures, and Fees 138 75 200 480 498 498 (18) 104%
Interest Earnings 232 359 147 147 87 87 60 59%
Donations 750 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 1,120 434 347 627 585 585 42 93%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges 854 623 1,000 1,000 - - - 1,000 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 854 623 1,000 1,000 - - - 1,000 0%
Capital - - - - - - - - -
Total Expenditures 854 623 1,000 1,000 - - - 1,000 0%
Net Surplus / (Deficit)266 (190) (653) (373) 585 585
Beginning Cash Balance 12,860 13,077 12,894
Cash Adjustments (48) 6 -
Ending Cash Balance 13,077 12,894 12,521 13,196
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
76
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 124,980 135,148 120,000 120,000 93,626 93,626 26,374 78%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 114,900 64,045 64,045 50,855 56%
Interest Earnings 9,917 11,017 2,121 4,121 2,863 2,863 1,258 69%
Donations 525 - 1,000 - 2,000 2,000 (2,000) -
Other Income 17,621 12,238 21,000 16,100 11,050 11,050 5,050 69%
Interfund Transfers In - 26,423 - - - - - -
Total Revenue 231,395 288,059 255,121 255,121 173,584 173,584 81,537 68%
Expenditures by Type
Supplies 173,990 168,527 160,500 201,727 44,043 2,426 46,469 155,258 23%
Services & Charges
Professional Services - - - - 236 - 236 (236) -
Education & Training 77,133 64,459 80,000 86,050 57,961 11,948 69,908 16,142 81%
Travel 40,706 41,704 50,000 50,000 11,874 8,409 20,283 29,717 41%
Other Services & Charges 65,622 37,480 55,000 57,600 16,337 - 16,337 41,264 28%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 183,461 143,643 185,000 193,650 86,407 20,357 106,763 86,887 55%
Capital - - - - - - - - -
Total Expenditures 357,452 312,170 345,500 395,377 130,450 22,783 153,233 242,145 39%
Net Surplus / (Deficit) (126,057) (24,110) (90,379) (140,256) 43,135 20,352
Beginning Cash Balance 573,049 445,146 421,276
Cash Adjustments (1,846) 240 -
Ending Cash Balance 445,146 421,276 281,020 461,077
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
77
City of South Bend, Indiana
Monthly Financial Report
August 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 9,703,297 6,781,187 6,781,187 2,922,110 70%
Interest Earnings 22,175 78,327 10,000 30,000 24,746 24,746 5,254 82%
Total Revenue 8,509,511 9,283,457 8,776,330 9,733,297 6,805,933 6,805,933 2,927,364 70%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 2,941,572 - 2,941,572 1,678,086 64%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 2,780,411 - 2,780,411 1,550,476 64%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 5,721,982 - 5,721,982 3,228,562 64%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 4,230,803 - 4,230,803 2,393,123 64%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 1,491,179 - 1,491,179 835,440 64%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 5,721,982 - 5,721,982 3,228,563 64%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 5,721,982 - 5,721,982 3,228,563 64%
Net Surplus / (Deficit) 970,787 1,301,198 (174,215) 782,752 1,083,951 1,083,951
Beginning Cash Balance 988,905 1,953,942 3,253,787
Cash Adjustments (5,750) (1,353) -
Ending Cash Balance 1,953,942 3,253,787 4,036,539 4,296,440
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
78
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Police Take Home Vehicle 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
Charges for Services 3,507 5,333 5,720 5,720 3,200 3,200 2,520 56%
Interest Earnings 13,423 20,608 8,432 8,432 4,601 4,601 3,831 55%
Interfund Transfers In - - - - - - - -
Total Revenue 16,930 25,941 14,152 14,152 7,801 7,801 6,351 55%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges 18,198 50,000 50,000 50,000 6,885 30 6,915 43,086 14%
Interfund Transfers Out - - - 49,087 49,087 - 49,087 - 100%
Total Services & Charges 18,198 50,000 50,000 99,087 55,972 30 56,002 43,086 57%
Capital - - - - - - - - -
Total Expenditures 18,198 50,000 50,000 99,087 55,972 30 56,002 43,086 57%
Net Surplus / (Deficit) (1,268) (24,059) (35,848) (84,935) (48,170) (48,200)
Beginning Cash Balance 752,925 748,876 725,194
Cash Adjustments (2,780) 376 -
Ending Cash Balance 748,876 725,194 640,259 677,666
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
79
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 70 111 51 51 27 27 24 54%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 70 111 51 51 27 27 24 54%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)70 111 51 51 27 27
Beginning Cash Balance 3,927 3,983 4,095
Cash Adjustments (15) 2 -
Ending Cash Balance 3,983 4,095 4,146 4,127
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
80
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants - - 75,000 75,000 - - 75,000 0%
Charges for Services 1,616,582 - 1,801,814 2,448,720 1,580,906 1,580,906 867,814 65%
Interest Earnings 79,982 79,926 8,303 8,303 6,659 6,659 1,644 80%
Debt Proceeds - - - 1,660,000 1,660,000 1,660,000 - 100%
Other Income 3,515 25,437 - 43 43 43 1 99%
Interfund Transfers In 27,741 545,695 - - - - - -
Total Revenue 1,727,820 651,058 1,885,117 4,192,066 3,247,608 3,247,608 944,459 77%
Expenditures by Type
Supplies 39,950 18,800 - - - - - - -
Services & Charges
Professional Services 25,402 - - - - - - - -
Debt Service Principal 286,561 434,910 698,185 698,185 111,827 213,378 325,206 372,979 47%
Debt Service Interest & Fees 29,819 43,560 70,888 70,888 17,202 14,638 31,840 39,048 45%
Interfund Transfers Out 625,939 726,206 743,936 743,936 746,231 - 746,231 (2,295) 100%
Total Services & Charges 967,721 1,204,676 1,513,009 1,513,009 875,261 228,017 1,103,277 409,732 73%
Capital 919,235 1,570,388 410,000 2,122,926 1,619,480 340,495 1,959,976 162,950 92%
Total Expenditures 1,926,906 2,793,864 1,923,009 3,635,935 2,494,741 568,512 3,063,253 572,682 84%
Net Surplus / (Deficit) (199,086) (2,142,806) (37,892) 556,131 752,867 184,356
Beginning Cash Balance 4,314,122 4,099,519 1,962,214
Cash Adjustments (15,517) 5,501 -
Ending Cash Balance 4,099,519 1,962,214 2,518,345 613,886
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
81
City of South Bend, Indiana
Monthly Financial Report
August 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
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 59,267 - 10,317 10,316 10,316 1 100%
Donations 200 - - - - - - -
Other Income 21,159 2,993 - 797 797 797 - 100%
Interfund Transfers In - 988,936 - - - - - -
Total Revenue 6,312,126 6,737,835 - 11,114 11,113 11,113 1 100%
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 - 100%
Services & Charges
Professional Services 157,713 71,285 - 1,293 1,292 - 1,292 1 100%
Utilities 18,800 8,758 - - - - - - -
Education & Training 44,560 19,688 - 4,778 4,778 - 4,778 - 100%
Repairs & Maintenance 127,347 93,053 - 44,889 42,719 2,170 44,888 1 100%
Interfund Allocations 220,456 261,156 - - - - - - -
Other Services & Charges 181,063 222,012 - 54,947 54,946 - 54,946 1 100%
Interfund Transfers Out - - 1,771,992 1,716,684 - - - 1,716,684 0%
Total Services & Charges 749,939 675,953 1,771,992 1,822,591 103,734 2,170 105,904 1,716,687 6%
Capital 19,811 35,359 - - - - - - -
Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 105,202 2,170 107,372 1,716,687 6%
Net Surplus / (Deficit) 118,765 504,897 (1,771,992) (1,812,945) (94,089) (96,259)
Beginning Cash Balance 1,829,976 1,956,568 2,520,160
Cash Adjustments 7,828 58,695 -
Ending Cash Balance 1,956,568 2,520,160 707,215 2,334,586
Cash Reserves Target 1,548,340 1,558,234 456,015
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
25% of Annual expenditures
82
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services - 9,350 10,000 10,000 - - 10,000 0%
Interest Earnings 451 709 238 238 186 186 52 78%
Other Income - 12 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 451 10,071 10,238 10,238 186 186 10,052 2%
Expenditures by Type
Supplies 8,834 1,457 10,000 10,000 - 2,404 2,404 7,596 24%
Services & Charges
Professional Services - - - - - - - - -
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 24%
Net Surplus / (Deficit)(8,383) 8,614 238 238 186 (2,218)
Beginning Cash Balance 27,506 19,039 27,647
Cash Adjustments (84) (6) -
Ending Cash Balance 19,039 27,647 27,885 27,866
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
83
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 100,590 111,870 90,000 90,000 52,000 52,000 38,000 58%
Interest Earnings 2,726 6,998 2,317 2,317 2,269 2,269 48 98%
Donations - 24,945 - - - - - -
Other Income 5,152 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 108,468 143,813 92,317 92,317 54,269 54,269 38,048 59%
Expenditures by Type
Personnel
Salaries & Wages 3,000 462 3,000 3,000 - - - 3,000 0%
Fringe Benefits - - 2,500 2,500 - - - 2,500 0%
Total Personnel 3,000 462 5,500 5,500 - - - 5,500 0%
Supplies 13,277 10,913 18,500 21,282 10,281 2,326 12,608 8,674 59%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - 890 1,300 1,300 - - - 1,300 0%
Education & Training 2,054 10,855 9,000 9,000 425 - 425 8,575 5%
Travel 9,845 942 15,000 15,000 1,461 - 1,461 13,539 10%
Repairs & Maintenance 21,764 7,520 43,000 43,000 - - - 43,000 0%
Other Services & Charges 600 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 34,264 20,206 68,300 68,300 1,886 - 1,886 66,414 3%
Capital - - - - - - - - -
Total Expenditures 50,541 31,581 92,300 95,082 12,167 2,326 14,494 80,588 15%
Net Surplus / (Deficit) 57,927 112,232 17 (2,765) 42,102 39,775
Beginning Cash Balance 123,859 181,204 293,325
Cash Adjustments (583) (111) -
Ending Cash Balance 181,204 293,325 290,560 333,480
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
84
City of South Bend, Indiana
Monthly Financial Report
August 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
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - - - - -
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
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
85
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 21,192 23,525 20,000 20,000 9,250 9,250 10,750 46%
Interest Earnings 1,711 3,069 1,240 1,240 848 848 392 68%
Other Income - 175 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 22,903 26,769 21,240 21,240 10,098 10,098 11,142 48%
Expenditures by Type
Supplies 190 - 1,500 1,500 214 - 214 1,286 14%
Services & Charges
Professional Services - - - - - - - - -
Education & Training 6,150 157 10,000 10,000 - - - 10,000 0%
Travel - - 1,500 1,500 - - - 1,500 0%
Other Services & Charges 5,249 6,579 9,500 9,500 2,843 - 2,843 6,657 30%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 11,399 6,737 21,000 21,000 2,843 - 2,843 18,157 14%
Capital - - - - - - - - -
Total Expenditures 11,589 6,737 22,500 22,500 3,057 - 3,057 19,443 14%
Net Surplus / (Deficit) 11,314 20,032 (1,260) (1,260) 7,041 7,041
Beginning Cash Balance 87,473 98,440 118,481
Cash Adjustments (348) 10 -
Ending Cash Balance 98,440 118,481 117,221 125,664
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
86
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 101,310 56,495 - 364,946 180,998 180,998 183,948 50%
Fines, Forfeitures, and Fees 12,766 9,219 10,000 10,000 4,739 4,739 5,261 47%
Interest Earnings 2,278 4,724 1,265 1,265 446 446 819 35%
Donations - 5,098 - - - - - -
Other Income 14,012 1,949 20,000 20,260 260 260 20,000 1%
Interfund Transfers In - - - - - - - -
Total Revenue 130,367 77,485 31,265 396,471 186,443 186,443 210,028 47%
Expenditures by Type
Supplies 19,215 65,306 47,000 185,020 86,905 - 86,905 98,115 47%
Services & Charges
Professional Services - - - 48,560 - - - 48,560 0%
Education & Training - 300 - - - - - - -
Travel - - - 28,812 - 20,906 20,906 7,906 73%
Other Services & Charges 43,835 44,622 45,000 45,000 12,317 6,408 18,725 26,275 42%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 43,835 44,922 45,000 122,372 12,317 27,314 39,631 82,741 32%
Capital - - - 215,909 185,805 76,425 262,230 (46,321) 121%
Total Expenditures 63,050 110,228 92,000 523,301 285,026 103,739 388,766 134,535 74%
Net Surplus / (Deficit) 67,316 (32,743) (60,735) (126,830) (98,583) (202,322)
Beginning Cash Balance 135,365 202,035 169,439
Cash Adjustments (646) 146 -
Ending Cash Balance 202,035 169,439 42,609 117,872
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
87
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Shared Revenues 6,201 - 5,000 5,000 - - 5,000 0%
Interest Earnings 2,654 3,131 1,366 1,366 657 657 709 48%
Other Income 36,436 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 657 657 5,709 10%
Expenditures by Type
Supplies - - 6,000 6,000 - - - 6,000 0%
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital 22,100 43,499 45,000 45,000 31,000 - 31,000 14,000 69%
Total Expenditures 22,100 43,499 51,000 51,000 31,000 - 31,000 20,000 61%
Net Surplus / (Deficit) 23,191 (40,368) (44,634) (44,634) (30,343) (30,343)
Beginning Cash Balance 130,729 153,920 113,552
Cash Adjustments - - -
Ending Cash Balance 153,920 113,552 68,918 114,184
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
88
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name 2018 Fire Station #9 Bond 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
Interfund Transfers In 120,663 321,706 341,231 341,231 341,231 341,231 - 100%
Total Revenue 120,663 321,706 341,231 341,231 341,231 341,231 - 100%
Expenditures by Type
Services & Charges
Debt Service Principal 75,000 170,000 195,000 195,000 195,000 - 195,000 - 100%
Debt Service Interest & Fees 45,663 151,706 146,231 146,231 146,231 - 146,231 - 100%
Total Services & Charges 120,663 321,706 341,231 341,231 341,231 - 341,231 - 100%
Total Expenditures 120,663 321,706 341,231 341,231 341,231 - 341,231 - 100%
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
89
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 55,108 42,008 3,854 3,854 2,336 2,336 1,518 61%
Debt Proceeds 5,082,316 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,137,424 42,008 3,854 3,854 2,336 2,336 1,518 61%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Debt Service Interest & Fees 215,133 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 215,133 - - - - - - - -
Capital 1,420,290 3,143,446 - 89,311 89,311 - 89,311 - 100%
Total Expenditures 1,635,423 3,143,446 - 89,311 89,311 - 89,311 - 100%
Net Surplus / (Deficit)3,502,001 (3,101,438) 3,854 (85,457) (86,975) (86,975)
Beginning Cash Balance - 3,494,445 399,877
Cash Adjustments (7,556) 6,871 -
Ending Cash Balance 3,494,445 399,877 314,420 313,435
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
90
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Fire Pension Fund Number 701
Fund Type Pension Trust Funds
Control City Funds
2020 2020 2020 2020 Total
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 4,475,669 4,466,993 4,900,000 4,900,000 2,163,517 2,163,517 2,736,483 44%
Interest Earnings 7,439 8,670 6,502 6,502 794 794 5,708 12%
Other Income 9,010 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 4,492,118 4,475,663 4,906,502 4,906,502 2,164,310 2,164,310 2,742,191 44%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 2,829,138 - 2,829,138 1,962,223 59%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 2,829,138 - 2,829,138 1,962,223 59%
Supplies 67 - 100 100 - - - 100 0%
Services & Charges
Professional Services 3,202 4,000 6,100 6,100 3,500 - 3,500 2,600 57%
Travel - - 350 350 - - - 350 0%
Other Services & Charges 919 1,126 1,400 1,400 527 - 527 873 38%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 4,027 - 4,027 3,823 51%
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 2,833,165 - 2,833,165 1,966,146 59%
Net Surplus / (Deficit)(148,263) 21,312 107,191 107,191 (668,854) (668,854)
Beginning Cash Balance 464,746 315,085 336,501
Cash Adjustments (1,398) 104 -
Ending Cash Balance 315,085 336,501 443,692 11,197
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
91
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Police Pension Fund Number 702
Fund Type Pension Trust Funds
Control City Funds
2020 2020 2020 2020 Total
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 6,223,858 6,111,782 6,347,700 6,117,752 3,060,626 3,060,626 3,057,126 50%
Interest Earnings 14,743 17,014 12,428 12,428 1,210 1,210 11,218 10%
Other Income 4,124 2,890 8,000 8,000 6,284 6,284 1,716 79%
Interfund Transfers In - - - - - - - -
Total Revenue 6,242,725 6,131,686 6,368,128 6,138,180 3,068,119 3,068,119 3,070,060 50%
Expenditures by Type
Personnel
Salaries & Wages 6,175,699 6,374,654 6,229,288 6,229,288 4,201,771 - 4,201,771 2,027,517 67%
Fringe Benefits 261 - 3,717 3,717 - - - 3,717 0%
Total Personnel 6,175,960 6,374,654 6,233,005 6,233,005 4,201,771 - 4,201,771 2,031,234 67%
Supplies - - - - - - - - -
Services & Charges
Professional Services 3,200 4,000 6,500 6,500 3,500 - 3,500 3,000 54%
Travel - - 500 500 - - - 500 0%
Other Services & Charges 979 1,271 1,400 1,400 770 34 804 596 57%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,179 5,271 8,400 8,400 4,270 34 4,304 4,096 51%
Total Expenditures 6,180,140 6,379,925 6,241,405 6,241,405 4,206,040 34 4,206,075 2,035,330 67%
Net Surplus / (Deficit) 62,585 (248,240) 126,723 (103,225) (1,137,921) (1,137,956)
Beginning Cash Balance 886,366 945,540 698,148
Cash Adjustments (3,411) 848 -
Ending Cash Balance 945,540 698,148 594,923 70,491
Cash Reserves Target 618,014 637,993 624,141
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
92
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 51 65 4 22 16 16 6 73%
Donations - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 51 65 4 22 16 16 6 73%
Expenditures by Type
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges 601 - 2,020 2,020 - - - 2,020 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 601 - 2,020 2,020 - - - 2,020 0%
Capital - - - - - - - - -
Total Expenditures 601 - 2,020 2,020 - - - 2,020 0%
Net Surplus / (Deficit)(550) 65 (2,016) (1,998) 16 16
Beginning Cash Balance 2,889 2,330 2,395
Cash Adjustments (9) 1 -
Ending Cash Balance 2,330 2,395 397 2,414
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
93
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 28,198 - - - - - - -
Interest Earnings 16,217 24,778 20,000 20,000 5,408 5,408 14,592 27%
Other Income 100,000 100,000 100,000 100,000 100,000 100,000 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 144,415 124,778 120,000 120,000 105,408 105,408 14,592 88%
Expenditures by Type
Services & Charges
Professional Services 93,868 149,969 25,000 873,464 229,340 619,813 849,153 24,311 97%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 93,868 149,969 25,000 873,464 229,340 619,813 849,153 24,311 97%
Capital - - - - - - - - -
Total Expenditures 93,868 149,969 25,000 873,464 229,340 619,813 849,153 24,311 97%
Net Surplus / (Deficit) 50,547 (25,191) 95,000 (753,464) (123,932) (743,745)
Beginning Cash Balance 876,414 954,136 929,415
Cash Adjustments 27,174 470 -
Ending Cash Balance 954,136 929,415 175,951 728,954
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
94
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 2,375 - - 555,695 - - 555,695 0%
Interest Earnings 6,784 2,878 3,000 3,000 627 627 2,373 21%
Other Income 54,008 72,010 72,011 72,011 54,008 54,008 18,003 75%
Interfund Transfers In - - - - - - - -
Total Revenue 63,167 74,888 75,011 630,706 54,635 54,635 576,071 9%
Expenditures by Type
Services & Charges
Professional Services - 53,699 - 142,758 36,702 68,161 104,863 37,895 73%
Repairs & Maintenance - - - 400,000 - - - 400,000 0%
Debt Service Principal 65,591 67,581 69,632 69,632 34,556 35,076 69,632 - 100%
Debt Service Interest & Fees 6,419 4,429 2,379 2,379 1,449 929 2,379 - 100%
Grants & Subsidies - - - 65,000 - - - 65,000 0%
Other Services & Charges 55,662 - - 11,400 - - - 11,400 0%
Interfund Transfers Out - 230,000 - - - - - - -
Total Services & Charges 127,672 355,710 72,011 691,169 72,708 104,166 176,874 514,295 26%
Capital - - - - - - - - -
Total Expenditures 127,672 355,710 72,011 691,169 72,708 104,166 176,874 514,295 26%
Net Surplus / (Deficit) (64,506) (280,822) 3,000 (60,463) (18,073) (122,239)
Beginning Cash Balance 410,752 344,987 64,775
Cash Adjustments (1,259) 610 -
Ending Cash Balance 344,987 64,775 4,312 34,158
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
95
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 270,192 434,000 464,500 473,900 9,400 9,400 464,500 2%
Charges for Services 338,582 212,079 249,070 249,070 730,864 730,864 (481,794) 293%
Fines, Forfeitures, and Fees - - 40,000 34,900 29,725 29,725 5,175 85%
Interest Earnings 14,158 17,680 15,000 15,000 5,537 5,537 9,463 37%
Other Income 4,256 4,123 - 1,190 1,234 1,234 (44) 104%
Interfund Allocation Reimb - - 174,531 174,531 116,355 116,355 58,176 67%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 1,525,931 1,525,931 762,968 67%
Total Revenue 2,493,209 3,018,515 3,232,000 3,237,490 2,419,047 2,419,047 818,444 75%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,778,354 988,924 - 988,924 789,430 56%
Fringe Benefits 630,626 528,540 665,776 665,776 374,948 - 374,948 290,828 56%
Total Personnel 2,095,383 2,021,736 2,454,130 2,444,130 1,363,873 - 1,363,873 1,080,258 56%
Supplies 19,501 18,276 25,792 28,054 10,867 915 11,781 16,273 42%
Services & Charges
Professional Services 319,616 157,623 296,100 434,679 112,016 190,809 302,825 131,854 70%
Printing & Advertising 10,940 13,604 24,707 24,773 5,132 1,999 7,131 17,642 29%
Education & Training 8,889 9,835 23,900 23,900 2,973 - 2,973 20,927 12%
Travel 17,302 24,271 28,000 29,524 4,502 - 4,502 25,022 15%
Repairs & Maintenance 1,989 9,911 2,600 101,951 11,393 43,579 54,972 46,979 54%
Interfund Allocations 390,538 464,363 357,941 357,941 238,629 - 238,629 119,312 67%
Other Services & Charges 10,694 16,116 18,830 20,726 9,330 301 9,631 11,095 46%
Interfund Transfers Out - - - 35,000 35,000 - 35,000 - 100%
Total Services & Charges 759,969 695,723 752,078 1,028,494 418,975 236,688 655,664 372,831 64%
Capital - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 1,793,715 237,603 2,031,318 1,469,362 58%
Net Surplus / (Deficit) (381,644) 282,780 - (263,188) 625,332 387,729
Beginning Cash Balance 1,114,625 729,684 1,012,307
Cash Adjustments (3,297) (158) -
Ending Cash Balance 729,684 1,012,307 749,119 1,046,353
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
96
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 3,542,536 2,030,043 2,711,000 7,093,322 1,443,360 1,443,360 5,649,962 20%
Fines, Forfeitures, and Fees 110 30 - 81 101 101 (20) 124%
Other Income 203,444 483,931 203,000 217,888 103,992 103,992 113,896 48%
Interfund Transfers In - - - - - - - -
Total Revenue 3,746,089 2,514,004 2,914,000 7,311,291 1,547,453 1,547,453 5,763,838 21%
Expenditures by Type
Services & Charges
Professional Services - - - 600,000 17,050 226,738 243,788 356,212 41%
Grants & Subsidies 3,848,101 2,555,898 2,911,000 6,964,954 1,650,945 3,349,958 5,000,903 1,964,051 72%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 3,848,101 2,555,898 2,911,000 7,564,954 1,667,995 3,576,696 5,244,692 2,320,263 69%
Capital - - - - - - - - -
Total Expenditures 3,848,101 2,555,898 2,911,000 7,564,954 1,667,995 3,576,696 5,244,692 2,320,263 69%
Net Surplus / (Deficit) (102,012) (41,893) 3,000 (253,663) (120,542) (3,697,239)
Beginning Cash Balance 450,607 347,782 305,248
Cash Adjustments (813) (641) -
Ending Cash Balance 347,782 305,248 51,585 290,827
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
97
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 6,344 844 500 500 286 286 214 57%
Other Income 37,508 84,104 30,000 30,000 15,636 15,636 14,364 52%
Interfund Transfers In - - - - - - - -
Total Revenue 43,852 84,948 30,500 30,500 15,922 15,922 14,578 52%
Expenditures by Type
Services & Charges
Debt Service Principal 486,081 60,000 40,000 40,000 30,000 - 30,000 10,000 75%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 486,081 60,000 40,000 40,000 30,000 - 30,000 10,000 75%
Capital - - - - - - - - -
Total Expenditures 486,081 60,000 40,000 40,000 30,000 - 30,000 10,000 75%
Net Surplus / (Deficit) (442,229) 24,948 (9,500) (9,500) (14,078) (14,078)
Beginning Cash Balance 471,939 28,919 53,838
Cash Adjustments (790) (30) -
Ending Cash Balance 28,919 53,838 44,338 39,833
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
98
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Consolidated Building Fund Fund Number 600
Fund Type Enterprise Funds
Control City Funds
2020 2020 2020 2020 Total
2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Building Department
Licenses & Permits 1,566,575 1,646,044 1,772,550 1,772,550 861,998 861,998 910,552 49%
Fines, Forfeitures, and Fees - - - - 310 310 (310) -
Interest Earnings 46,652 54,618 25,201 25,201 13,374 13,374 11,827 53%
Other Income 7,186 6,317 3,000 222 222 222 - 100%
Interfund Transfers In 7,428 - - - - - - -
Total Building Department 1,627,841 1,706,979 1,800,751 1,797,973 875,904 875,904 922,069 49%
Total Code Enforcement 1,506,064 2,983,937 - 2,130 2,129 2,129 1 100%
Total Fund Revenue 3,133,906 4,690,916 1,800,751 1,800,103 878,033 878,033 922,070 49%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 502,371 - 502,371 372,296 57%
Fringe Benefits 319,576 273,508 339,734 339,734 203,643 - 203,643 136,091 60%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 706,014 - 706,014 508,387 58%
Supplies 21,813 14,307 19,576 24,818 10,671 135 10,806 14,012 44%
Services & Charges
Professional Services 4,454 - 10,000 10,650 2,150 261 2,411 8,239 23%
Printing & Advertising 700 3,809 4,693 4,693 336 - 336 4,357 7%
Education & Training 3,190 2,859 3,500 3,500 2,278 - 2,278 1,222 65%
Travel 3,450 684 6,000 6,000 - - - 6,000 0%
Repairs & Maintenance 30,553 18,871 25,000 25,000 9,008 - 9,008 15,992 36%
Interfund Allocations 337,091 252,023 328,799 328,799 219,199 - 219,199 109,600 67%
Debt Service Principal 42,475 46,342 42,727 42,727 36,620 4,342 40,962 1,765 96%
Debt Service Interest & Fees 3,749 3,141 2,225 2,225 1,801 400 2,201 24 99%
Other Services & Charges 43,665 3,948 20,572 22,072 7,925 120 8,045 14,027 36%
Interfund Transfers Out - 158,943 - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 279,317 5,123 284,440 161,226 64%
Capital - - 50,000 50,000 - - - 50,000 0%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 996,002 5,259 1,001,260 733,625 58%
Total Code Enforcement 2,678,595 3,001,390 - 270,543 24,415 216,840 241,255 29,288 89%
Total Fund Expenditures 4,171,099 4,496,742 1,727,493 2,005,428 1,020,416 222,098 1,242,515 762,913 62%
Net Surplus / (Deficit) (1,037,193) 194,174 73,258 (205,325) (142,384) (364,482)
Beginning Cash Balance 3,143,961 2,092,204 2,285,733
Cash Adjustments (14,564) (645) -
Ending Cash Balance 2,092,204 2,285,733 2,080,408 2,106,789
Cash Reserves Target 1,042,775 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
99
City of South Bend, Indiana
Monthly Financial Report
August 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
Other Income 234,521 293,958 225,200 225,200 162,068 162,068 63,132 72%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 234,521 293,958 225,200 225,200 162,068 162,068 63,132 72%
Expenditures by Type
Services & Charges
Professional Services 89,432 95,223 135,000 130,000 51,381 - 51,381 78,620 40%
Other Services & Charges 12,826 24,218 14,000 19,000 7,384 - 7,384 11,616 39%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 102,258 119,441 149,000 149,000 58,765 - 58,765 90,236 39%
Capital - - - - - - - - -
Total Expenditures 102,258 119,441 149,000 149,000 58,765 - 58,765 90,236 39%
Net Surplus / (Deficit) 132,263 174,517 76,200 76,200 103,304 103,304
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 2,088,975
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.
Expenditures are for legal services and administrative & program fees.
Cash Reserves Target
No City reserve requirement; there are
program requirements
100
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Smart Streets Debt Service 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
Interest Earnings 4,588 4,629 3,000 3,000 840 840 2,160 28%
Other Income - - - - - - - -
Interfund Transfers In 1,714,000 1,715,500 1,716,500 1,716,500 1,716,000 1,716,000 500 100%
Total Revenue 1,718,588 1,720,129 1,719,500 1,719,500 1,716,840 1,716,840 2,660 100%
Expenditures by Type
Services & Charges
Debt Service Principal 940,000 970,000 1,000,000 1,000,000 1,000,000 - 1,000,000 - 100%
Debt Service Interest & Fees 770,444 742,019 713,044 713,044 712,694 - 712,694 350 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,710,444 1,712,019 1,713,044 1,713,044 1,712,694 - 1,712,694 350 100%
Capital - - - - - - - - -
Total Expenditures 1,710,444 1,712,019 1,713,044 1,713,044 1,712,694 - 1,712,694 350 100%
Net Surplus / (Deficit) 8,145 8,111 6,456 6,456 4,146 4,146
Beginning Cash Balance 1,718,645 1,726,790 1,734,901
Cash Adjustments - - -
Ending Cash Balance 1,726,790 1,734,901 1,741,357 2,595,845
Cash Reserves Target 1,726,790 1,734,901 1,741,357
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
101
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Eddy Street Commons 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
Interest Earnings 121 65 - 20 11 11 9 56%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 121 65 - 20 11 11 9 56%
Expenditures by Type
Services & Charges
Professional Services 1,500 - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,500 - - - - - - - -
Capital 8,477,690 4,602,119 - 3,048,122 2,208,448 - 2,208,448 839,674 72%
Total Expenditures 8,479,190 4,602,119 - 3,048,122 2,208,448 - 2,208,448 839,674 72%
Net Surplus / (Deficit)(8,479,069) (4,602,054) - (3,048,102) (2,208,436) (2,208,436)
Beginning Cash Balance 16,129,314 7,650,244 3,048,190
Cash Adjustments - - -
Ending Cash Balance 7,650,244 3,048,190 88 1,617,124
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 2020.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
102
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name Eddy Street Commons 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
Interest Earnings 6,428 8,792 6,000 6,000 1,563 1,563 4,437 26%
Other Income - - - - - - - -
Interfund Transfers In 2,223,472 1,298,125 1,390,625 1,390,625 1,390,625 1,390,625 - 100%
Total Revenue 2,229,900 1,306,917 1,396,625 1,396,625 1,392,188 1,392,188 4,437 100%
Expenditures by Type
Services & Charges
Debt Service Principal 25,000 50,000 145,000 145,000 145,000 - 145,000 - 100%
Debt Service Interest & Fees 1,253,472 1,248,125 1,246,625 1,246,625 1,245,625 - 1,245,625 1,000 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,278,472 1,298,125 1,391,625 1,391,625 1,390,625 - 1,390,625 1,000 100%
Capital - - - - - - - - -
Total Expenditures 1,278,472 1,298,125 1,391,625 1,391,625 1,390,625 - 1,390,625 1,000 100%
Net Surplus / (Deficit)951,428 8,792 5,000 5,000 1,563 1,563
Beginning Cash Balance 2,501,480 3,452,908 3,461,700
Cash Adjustments - - -
Ending Cash Balance 3,452,908 3,461,700 3,466,700 4,205,747
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
103
City of South Bend, Indiana
Monthly Financial Report
August 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 1,888,376 1,888,376 1,152,874 62%
Licenses & Permits - 3,150 3,000 3,000 250 250 2,750 8%
Charges for Services 246,361 253,301 232,670 236,170 193,213 193,213 42,957 82%
Interest Earnings 137,767 165,725 28,864 28,864 29,530 29,530 (666) 102%
Debt Proceeds - - - 1,778,948 1,778,948 1,778,948 - 100%
Other Income 56,611 42,383 5,300 49,847 48,611 48,611 1,236 98%
Interfund Allocation Reimb - 138,150 149,020 149,020 99,344 99,344 49,676 67%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 3,458,502 3,458,502 1,479,248 70%
Total Revenue 11,126,434 7,663,825 7,897,854 10,224,849 7,496,774 7,496,774 2,728,075 73%
Expenditures by Division
Streets / Traffic & Lighting 8,941,494 9,441,018 7,230,493 7,738,674 4,680,600 557,752 5,238,351 2,500,323 68%
Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 634,963 519,950 1,154,913 610,442 65%
Total Expenditures 10,264,393 10,935,727 8,912,425 9,504,029 5,315,563 1,077,701 6,393,264 3,110,765 67%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 2,428,968 1,800,795 - 1,800,795 628,173 74%
Fringe Benefits 1,351,638 970,717 928,777 928,777 785,275 - 785,275 143,502 85%
Total Personnel 4,236,841 3,573,668 3,223,891 3,357,745 2,586,071 - 2,586,071 771,675 77%
Supplies 1,701,021 1,080,335 1,209,775 1,812,474 526,200 382,755 908,955 903,519 50%
Services & Charges
Professional Services 670,422 645,007 749,014 830,722 41,636 494,304 535,941 294,781 65%
Printing & Advertising 263 222 5,740 5,740 65 - 65 5,675 1%
Utilities 45,568 49,037 49,200 49,820 36,721 2,281 39,003 10,817 78%
Education & Training 4,425 9,540 15,000 15,000 13,900 200 14,100 900 94%
Travel 1,716 3,391 15,000 15,000 2,210 - 2,210 12,790 15%
Repairs & Maintenance 1,706,018 424,771 1,047,588 820,214 514,179 56,792 570,971 249,243 70%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 1,023,323 - 1,023,323 511,664 67%
Debt Service Principal 719,631 734,901 869,006 869,006 464,345 125,753 590,097 278,909 68%
Debt Service Interest & Fees 36,899 45,227 69,940 69,940 18,161 10,940 29,101 40,839 42%
Other Services & Charges 94,989 177,033 123,284 123,381 88,752 4,675 93,428 29,953 76%
Interfund Transfers Out - 2,500,000 - - - - - - -
Total Services & Charges 4,298,664 6,217,408 4,478,759 4,333,810 2,203,292 694,946 2,898,239 1,435,571 67%
Capital 27,868 64,316 - - - - - - -
Total Expenditures 10,264,393 10,935,727 8,912,425 9,504,029 5,315,563 1,077,701 6,393,264 3,110,765 67%
Net Surplus / (Deficit) 862,040 (3,271,902) (1,014,571) 720,820 2,181,211 1,103,510
Beginning Cash Balance 7,132,834 7,993,003 4,743,203
Cash Adjustments (1,871) 22,101 -
Ending Cash Balance 7,993,003 4,743,203 5,464,023 4,698,286
Cash Reserves Target 2,566,098 2,733,932 2,376,007
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.
104
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Shared Revenues - 3,209,051 3,041,250 3,041,250 1,888,376 1,888,376 1,152,874 62%
Interest Earnings - 15,007 144 14,000 10,152 10,152 3,848 73%
Interfund Transfers In - - - - - - - -
Total Revenue - 3,224,058 3,041,394 3,055,250 1,898,528 1,898,528 1,156,722 62%
Expenditures by Type
Personnel
Salaries & Wages - 290,561 988,102 853,148 99,921 - 99,921 753,227 12%
Fringe Benefits - 148,185 441,276 442,376 46,086 - 46,086 396,290 10%
Total Personnel - 438,746 1,429,378 1,295,524 146,007 - 146,007 1,149,517 11%
Supplies - 1,355,841 1,157,640 1,187,026 852,288 74,655 926,942 260,084 78%
Services & Charges
Professional Services - - - - - - - - -
Repairs & Maintenance - 774,629 439,246 1,209,246 243,141 494,796 737,937 471,309 61%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 774,629 439,246 1,209,246 243,141 494,796 737,937 471,309 61%
Capital - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 3,691,796 1,241,435 569,451 1,810,886 1,880,910 49%
Net Surplus / (Deficit)- 654,842 15,130 (636,546) 657,093 87,642
Beginning Cash Balance - - 650,402
Cash Adjustments - (4,440) -
Ending Cash Balance - 650,402 13,856 1,737,549
Cash Reserves Target - - -
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
No reserve requirement - Grant fund - spend
down to zero
105
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Shared Revenues 1,827,580 1,858,579 1,539,462 1,539,462 1,107,080 1,107,080 432,382 72%
Intergov./ Grants 292,498 117,020 350,000 350,000 42,989 42,989 307,011 12%
Interest Earnings 70,031 132,553 4,098 34,098 35,447 35,447 (1,349) 104%
Other Income 412,635 38,375 - 15,860 15,860 15,860 - 100%
Interfund Transfers In - 2,500,000 - - - - - -
Total Revenue 2,602,744 4,646,528 1,893,560 1,939,420 1,201,376 1,201,376 738,044 62%
Expenditures by Type
Supplies 555,400 63,646 250,000 278,876 3,828 51,189 55,017 223,859 20%
Services & Charges
Professional Services 14,000 175,032 80,000 681,081 115,220 525,861 641,081 40,000 94%
Repairs & Maintenance 764,121 376,289 1,250,000 1,580,211 254,446 600,635 855,081 725,130 54%
Other Services & Charges - 5,000 15,000 5,000 - 2,094 2,094 2,906 42%
Interfund Transfers Out 284,500 617,569 1,000,000 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 1,369,667 1,128,590 2,498,257 768,036 76%
Capital 391,854 2,095,286 400,000 2,252,797 890,065 1,167,880 2,057,944 194,853 91%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 2,263,559 2,347,659 4,611,218 1,186,748 80%
Net Surplus / (Deficit) 592,869 1,313,706 (1,101,440) (3,858,545) (1,062,182) (3,409,842)
Beginning Cash Balance 3,340,696 3,919,938 5,233,148
Cash Adjustments (13,628) (495) -
Ending Cash Balance 3,919,938 5,233,148 1,374,603 5,488,225
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
106
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 670,000 - - 745 745 745 - 100%
Interest Earnings 37,969 10,922 2,181 2,181 811 811 1,370 37%
Other Income 185,734 92,453 - - - - - -
Interfund Transfers In 254,000 - - - - - - -
Total Revenue 1,147,703 103,375 2,181 2,926 1,555 1,555 1,370 53%
Expenditures by Type
Services & Charges
Professional Services 390,739 257,469 - 23,860 16,727 7,133 23,860 - 100%
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 1,340,000 - - - - - - - -
Total Services & Charges 1,730,739 257,469 - 23,860 16,727 7,133 23,860 - 100%
Capital 939,155 434,025 - 140,227 30,972 109,255 140,227 - 100%
Total Expenditures 2,669,894 691,494 - 164,087 47,699 116,388 164,087 - 100%
Net Surplus / (Deficit)(1,522,191) (588,119) 2,181 (161,161) (46,144) (162,532)
Beginning Cash Balance 2,281,338 757,509 170,735
Cash Adjustments (1,638) 1,345 -
Ending Cash Balance 757,509 170,735 9,574 126,362
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
107
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants - 553,253 1,000,000 1,000,000 1,102,365 1,102,365 (102,365) 110%
Interest Earnings 6,282 10,466 2,656 4,156 3,783 3,783 373 91%
Other Income - - - - - - - -
Interfund Transfers In 1,370,500 553,253 1,000,000 1,000,000 1,102,365 1,102,365 (102,365) 110%
Total Revenue 1,376,782 1,116,972 2,002,656 2,004,156 2,208,513 2,208,513 (204,357) 110%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,704,898 996,856 2,000,000 2,974,341 175,126 814,262 989,388 1,984,953 33%
Other Services & Charges 334,741 - - - - - - - -
Transfers Out - - - - - - - - -
Total Services & Charges 2,039,640 996,856 2,000,000 2,974,341 175,126 814,262 989,388 1,984,953 33%
Capital - - - - - - - - -
Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 175,126 814,262 989,388 1,984,953 33%
Net Surplus / (Deficit) (662,857) 120,116 2,656 (970,185) 2,033,387 1,219,125
Beginning Cash Balance 992,943 329,373 449,431
Cash Adjustments (712) (58) -
Ending Cash Balance 329,373 449,431 (520,754) 620,556
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
108
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants - - - 669 668 668 1 100%
Interest Earnings 50,664 69,658 8,000 20,000 13,539 13,539 6,461 68%
Other Income 493,328 584,181 493,328 493,328 493,328 493,328 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 543,992 653,840 501,328 513,997 507,535 507,535 6,462 99%
Expenditures by Type
Services & Charges
Professional Services - 1,502 500,000 597,870 26,122 71,748 97,870 500,000 16%
Repairs & Maintenance 671,364 710,820 - 142,099 30,271 111,828 142,099 - 100%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - 102,365 - 102,365 (102,365) -
Total Services & Charges 671,364 712,322 500,000 739,969 158,758 183,575 342,334 397,635 46%
Capital 7,090 513,712 - 932,316 635,332 79,190 714,522 217,794 77%
Total Expenditures 678,454 1,226,034 500,000 1,672,285 794,091 262,765 1,056,856 615,429 63%
Net Surplus / (Deficit) (134,462) (572,194) 1,328 (1,158,288) (286,556) (549,321)
Beginning Cash Balance 2,910,880 2,765,949 2,195,972
Cash Adjustments (10,469) 2,216 -
Ending Cash Balance 2,765,949 2,195,972 1,037,684 1,769,140
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
109
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 5,408,816 5,463,922 5,604,450 5,604,450 3,711,637 3,711,637 1,892,813 66%
Interest Earnings 9,741 12,252 - 5,000 2,362 2,362 2,638 47%
Other Income 75,596 13,220 12,700 102,286 98,446 98,446 3,840 96%
Interfund Transfers In - - - - - - - -
Total Revenue 5,494,152 5,489,395 5,617,150 5,711,736 3,812,445 3,812,445 1,899,291 67%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,132,274 747,097 - 747,097 385,177 66%
Fringe Benefits 502,791 421,865 518,320 518,320 333,477 - 333,477 184,843 64%
Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 1,080,574 - 1,080,574 570,020 65%
Supplies 277,367 254,413 424,000 454,360 233,120 8,493 241,613 212,747 53%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 5,193 5,193 504 - 504 4,689 10%
Utilities - - - - - - - - -
Education & Training 11,509 975 20,000 20,000 - - - 20,000 0%
Travel 2,556 1,137 9,900 9,900 - - - 9,900 0%
Repairs & Maintenance 972,796 810,289 720,000 686,800 738,087 - 738,087 (51,287) 107%
Interfund Allocations 851,115 998,406 958,978 958,978 639,318 - 639,318 319,660 67%
Other Services & Charges 884,322 998,584 1,036,700 1,074,346 723,215 270,661 993,877 80,469 93%
Interfund Transfers Out 1,004,039 1,053,026 1,231,349 1,231,349 893,000 - 893,000 338,349 73%
Total Services & Charges 3,726,338 3,862,416 3,982,120 3,986,566 2,994,125 270,661 3,264,786 721,780 82%
Capital - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 4,307,818 279,155 4,586,973 1,504,547 75%
Net Surplus / (Deficit)(79,622) (79,367) (439,564) (379,784) (495,373) (774,528)
Beginning Cash Balance 533,909 525,571 449,145
Cash Adjustments 71,284 2,941 -
Ending Cash Balance 525,571 449,145 69,361 212,811
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.
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
110
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 1,642 5,423 617 617 745 745 (128) 121%
Debt Proceeds - - - 375,000 375,000 375,000 - 100%
Other Income 1,435 - - - - - - -
Interfund Transfers In 1,004,039 1,053,026 1,231,349 1,231,349 893,000 893,000 338,349 73%
Total Revenue 1,007,115 1,058,449 1,231,966 1,606,966 1,268,745 1,268,745 338,221 79%
Expenditures by Type
Services & Charges
Debt Service Principal 937,090 970,891 1,159,236 1,159,236 721,398 206,228 927,626 231,610 80%
Debt Service Interest & Fees 65,381 67,113 72,113 72,113 33,921 17,665 51,586 20,527 72%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 755,319 223,893 979,212 252,137 80%
Capital - - - 94,000 53,416 38,802 92,218 1,782 98%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,325,349 808,734 262,696 1,071,430 253,919 81%
Net Surplus / (Deficit)4,645 20,445 617 281,617 460,011 197,315
Beginning Cash Balance 39,995 44,494 64,925
Cash Adjustments (146) (15) -
Ending Cash Balance 44,494 64,925 346,542 149,578
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
111
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 15,388,333 18,428,418 19,419,036 19,419,036 12,614,382 12,614,382 6,804,654 65%
Interest Earnings 52,112 89,938 30,000 30,000 20,556 20,556 9,444 69%
Other Income 33,327 37,155 47,500 57,613 27,268 27,268 30,345 47%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 1,192,219 1,192,219 596,108 67%
Interfund Transfers In 108,690 159,826 100,000 100,000 53,025 53,025 46,975 53%
Total Revenue 16,973,411 20,450,225 21,384,863 21,394,976 13,907,450 13,907,450 7,487,526 65%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,665,888 2,202,037 - 2,202,037 1,463,851 60%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,526,296 961,246 - 961,246 565,050 63%
Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 3,163,283 - 3,163,283 2,028,901 61%
Supplies 1,319,059 1,499,242 1,681,960 1,809,578 840,236 117,478 957,714 851,864 53%
Services & Charges
Professional Services 545,752 891,024 774,500 1,400,416 575,882 337,801 913,683 486,733 65%
Printing & Advertising 469 1,165 10,359 10,359 1,232 450 1,682 8,678 16%
Utilities 777,050 769,708 833,700 833,700 525,452 - 525,452 308,248 63%
Education & Training 11,331 10,627 30,175 36,960 8,897 1,140 10,037 26,923 27%
Travel 2,785 2,386 18,750 18,750 2,644 832 3,476 15,274 19%
Repairs & Maintenance 359,337 321,740 390,200 448,185 281,538 43,257 324,795 123,390 72%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 1,456,222 - 1,456,222 728,112 67%
Debt Service Principal 394,755 396,892 402,017 402,017 400,245 - 400,245 1,772 100%
Debt Service Interest & Fees 35,731 23,014 15,525 15,525 15,500 - 15,500 25 100%
Other Services & Charges 2,049,852 3,008,526 3,383,350 3,556,307 1,993,684 464,746 2,458,430 1,097,877 69%
Interfund Transfers Out 2,047,442 5,539,552 5,953,486 5,953,486 3,473,607 - 3,473,607 2,479,879 58%
PILOT 1,730,831 1,662,624 1,629,442 1,629,442 1,086,294 - 1,086,294 543,148 67%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,489,481 9,821,197 848,226 10,669,422 5,820,059 65%
Capital - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,491,243 13,824,715 965,704 14,790,420 8,700,824 63%
Net Surplus / (Deficit) 1,179,289 (230,166) (1,115,119) (2,096,267) 82,735 (882,969)
Beginning Cash Balance 3,482,307 4,618,205 4,204,418
Cash Adjustments (43,391) (183,621) -
Ending Cash Balance 4,618,205 4,204,418 2,108,151 3,640,372
Cash Reserves Target 789,706 1,034,020 1,174,562
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
112
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 225,863 192,850 100,000 200,965 207,378 207,378 (6,413) 103%
Interest Earnings 35,872 90,537 25,000 45,000 37,319 37,319 7,681 83%
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 2,574,676 2,574,676 1,287,324 67%
Total Revenue 269,787 3,524,387 3,987,000 4,107,965 2,819,373 2,819,373 1,288,592 69%
Expenditures by Type
Services & Charges
Professional Services 11,896 65,611 - 113,792 11,669 102,123 113,791 1 100%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 11,896 65,611 - 113,792 11,669 102,123 113,791 1 100%
Capital 512,295 1,147,043 3,142,000 4,756,255 571,480 204,624 776,104 3,980,151 16%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 583,148 306,747 889,895 3,980,152 18%
Net Surplus / (Deficit) (254,403) 2,311,733 845,000 (762,082) 2,236,224 1,929,478
Beginning Cash Balance 2,150,002 1,888,226 4,187,432
Cash Adjustments (7,373) (12,526) -
Ending Cash Balance 1,888,226 4,187,432 3,425,350 6,282,282
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
113
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 26,882 39,720 20,000 20,000 8,603 8,603 11,397 43%
Total Revenue 26,882 39,720 20,000 20,000 8,603 8,603 11,397 43%
Expenditures
Interfund Transfers Out 24,957 34,076 20,000 20,000 13,830 - 13,830 6,170 69%
Total Expenditures 24,957 34,076 20,000 20,000 13,830 - 13,830 6,170 69%
Net Surplus / (Deficit) 1,925 5,643 - - (5,227) (5,227)
Beginning Cash Balance 1,518,552 1,298,632 1,287,448
Cash Adjustments (221,845) (16,827) -
Ending Cash Balance 1,298,632 1,287,448 1,287,448 1,292,520
Cash Reserves Target 1,298,632 1,287,448 1,287,448
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
114
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 15,393 26,869 20,000 20,000 6,809 6,809 13,191 34%
Other Income - - - - - - - -
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 812,000 812,000 1,009,486 45%
Total Revenue 2,002,533 2,039,869 1,841,486 1,841,486 818,809 818,809 1,022,677 44%
Expenditures by Type
Services & Charges
Debt Service Principal - 2,653,962 1,338,099 1,338,099 - 1,058,099 1,058,099 280,000 79%
Debt Service Interest & Fees 284,967 803,857 483,387 483,387 221,975 221,062 443,037 40,350 92%
Interfund Transfers Out 15,827 25,229 20,000 20,000 7,971 - 7,971 12,029 40%
Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 229,946 1,279,161 1,509,107 332,379 82%
Capital - - - - - - - - -
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 229,946 1,279,161 1,509,107 332,379 82%
Net Surplus / (Deficit) 1,701,739 (1,443,179) - - 588,863 (690,298)
Beginning Cash Balance 28,105 1,726,068 286,131
Cash Adjustments (3,776) 3,242 -
Ending Cash Balance 1,726,068 286,131 286,131 774,484
Cash Reserves Target 1,726,068 286,131 286,131
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
115
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 25,420 39,016 20,000 20,000 9,544 9,544 10,456 48%
Total Revenue 25,420 39,016 20,000 20,000 9,544 9,544 10,456 48%
Expenditures
Interfund Transfers Out 24,000 34,582 20,000 20,000 - - - 20,000 0%
Total Expenditures 24,000 34,582 20,000 20,000 - - - 20,000 0%
Net Surplus / (Deficit)1,420 4,434 - - 9,544 9,544
Beginning Cash Balance 1,426,658 1,422,922 1,427,971
Cash Adjustments (5,156) 615 -
Ending Cash Balance 1,422,922 1,427,971 1,427,971 1,439,219
Cash Reserves Target 1,422,922 1,427,971 1,427,971
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
116
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 47,204 78,460 40,000 40,000 19,441 19,441 20,559 49%
Interfund Transfers In 52,249 225,552 200,000 200,000 16,931 16,931 183,069 8%
Total Revenue 99,453 304,012 240,000 240,000 36,372 36,372 203,628 15%
Expenditures
Interfund Transfers Out 43,905 65,938 40,000 40,000 31,225 - 31,225 8,775 78%
Total Expenditures 43,905 65,938 40,000 40,000 31,225 - 31,225 8,775 78%
Net Surplus / (Deficit) 55,548 238,073 200,000 200,000 5,147 5,147
Beginning Cash Balance 2,617,920 2,663,672 2,902,529
Cash Adjustments (9,797) 784 -
Ending Cash Balance 2,663,672 2,902,529 3,102,529 2,912,652
Cash Reserves Target 2,291,572 2,523,978 2,923,544
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
117
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 640,050 652,271 645,105 645,105 443,553 443,553 201,552 69%
Interest Earnings 34,121 57,505 25,197 25,197 14,386 14,386 10,811 57%
Other Income - 365 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 674,171 710,141 670,302 670,302 457,939 457,939 212,363 68%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 115,313 76,553 - 76,553 38,760 66%
Fringe Benefits 69,760 44,267 48,247 48,247 34,074 - 34,074 14,173 71%
Total Personnel 218,059 152,608 163,560 163,560 110,627 - 110,627 52,933 68%
Supplies 32,495 29,334 16,265 44,785 21,331 9,344 30,674 14,111 68%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 700 700 - - - 700 0%
Repairs & Maintenance 250,641 291,547 386,000 435,424 392,784 1,200 393,985 41,439 90%
Interfund Allocations 17,868 75,495 84,511 84,511 56,339 - 56,339 28,172 67%
Other Services & Charges 6,150 3,828 6,500 13,375 8,577 - 8,577 4,798 64%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 274,659 370,870 477,711 534,010 457,700 1,200 458,900 75,109 86%
Capital - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 742,355 589,658 10,544 600,202 142,153 81%
Net Surplus / (Deficit) 148,958 157,329 12,766 (72,053) (131,719) (142,263)
Beginning Cash Balance 1,866,378 2,014,803 2,173,605
Cash Adjustments (533) 1,473 -
Ending Cash Balance 2,014,803 2,173,605 2,101,552 2,077,019
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
118
City of South Bend, Indiana
Monthly Financial Report
August 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 38,517,931 39,245,887 38,680,677 38,680,677 24,357,719 24,357,719 14,322,958 63%
Interest Earnings 234,125 387,785 45,000 90,000 62,012 62,012 27,988 69%
Other Income 98,616 93,446 50,784 73,116 23,628 23,628 49,488 32%
Interfund Allocation Reimb - 421,463 446,759 446,759 297,843 297,843 148,916 67%
Interfund Transfers In 456,442 327,330 145,000 145,000 64,692 64,692 80,308 45%
Total Revenue 39,307,114 40,475,911 39,368,220 39,435,552 24,805,893 24,805,893 14,629,658 63%
Expenditures by Division
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 3,510,160 3,035,578 6,545,737 2,816,173 70%
Concrete Crew 387,496 418,317 517,611 535,869 269,507 3,310 272,817 263,052 51%
Wastewater 29,273,354 32,455,408 34,798,285 36,154,401 27,434,677 1,543,024 28,977,701 7,176,700 80%
Organic Resources 1,557,590 1,609,596 1,656,029 1,663,929 1,176,369 113,007 1,289,376 374,553 77%
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 32,390,712 4,694,919 37,085,631 10,630,478 78%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,162,463 3,057,342 - 3,057,342 2,105,121 59%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,042,077 1,303,741 - 1,303,741 738,336 64%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 4,361,082 - 4,361,082 2,843,457 61%
Supplies 1,747,634 1,739,090 2,214,711 2,605,549 1,113,386 439,169 1,552,554 1,052,995 60%
Services & Charges
Professional Services 1,364,991 1,634,972 1,601,000 2,066,443 561,079 668,878 1,229,957 836,486 60%
Printing & Advertising 746 297 9,711 9,961 675 - 675 9,286 7%
Utilities 1,045,885 1,206,860 1,314,860 1,318,164 794,995 6,256 801,251 516,913 61%
Education & Training 12,948 17,885 41,500 41,500 10,932 1,363 12,295 29,205 30%
Travel 15,961 10,139 48,000 48,656 6,202 - 6,202 42,454 13%
Repairs & Maintenance 1,278,587 2,267,292 1,903,834 2,082,129 999,389 214,706 1,214,096 868,033 58%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 3,763,548 - 3,763,548 1,881,784 67%
Debt Service Principal 602,115 564,025 523,738 523,738 489,200 23,322 512,522 11,216 98%
Debt Service Interest & Fees 41,596 25,784 16,278 16,278 16,056 169 16,225 53 100%
Other Services & Charges 2,986,905 2,909,301 2,877,627 5,779,368 1,430,502 3,341,055 4,771,558 1,007,810 83%
Interfund Transfers Out 12,697,559 13,075,295 15,782,102 15,782,102 15,782,102 - 15,782,102 1 100%
PILOT 4,601,656 4,678,366 4,592,349 4,592,349 3,061,565 - 3,061,565 1,530,784 67%
Total Services & Charges 28,469,203 32,121,074 34,356,331 37,906,020 26,916,244 4,255,750 31,171,994 6,734,025 82%
Capital - - - - - - - - -
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 32,390,712 4,694,919 37,085,631 10,630,477 78%
Net Surplus / (Deficit) 1,752,935 201,904 (4,407,362) (8,280,557) (7,584,819) (12,279,738)
Beginning Cash Balance 13,004,372 15,164,622 15,409,455
Cash Adjustments 407,315 42,928 -
Ending Cash Balance 15,164,622 15,409,455 7,128,898 6,818,808
Cash Reserves Target 1,877,709 2,013,700 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).
119
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 691,413 475,488 300,000 459,698 475,156 475,156 (15,458) 103%
Interest Earnings 150,885 282,731 60,000 130,000 107,346 107,346 22,654 83%
Debt Proceeds - - - - - - - -
Other Income - - - - - - - -
Interfund Transfers In 3,219,930 5,000,000 7,911,000 7,911,000 7,911,000 7,911,000 - 100%
Total Revenue 4,062,227 5,758,219 8,271,000 8,500,698 8,493,502 8,493,502 7,196 100%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital 2,291,171 5,421,771 7,661,000 14,079,020 3,144,074 3,093,307 6,237,380 7,841,640 44%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,079,020 3,144,074 3,093,307 6,237,380 7,841,640 44%
Net Surplus / (Deficit) 1,771,056 336,448 610,000 (5,578,322) 5,349,428 2,256,121
Beginning Cash Balance 7,359,724 9,100,782 9,417,064
Cash Adjustments (29,997) (20,166) -
Ending Cash Balance 9,100,782 9,417,064 3,838,742 15,545,613
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
120
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 94,712 151,410 120,000 120,000 37,010 37,010 82,990 31%
Interfund Transfers In 238,226 151,717 - - - - - -
Total Revenue 332,938 303,127 120,000 120,000 37,010 37,010 82,990 31%
Expenditures
Interfund Transfers Out 88,247 127,330 120,000 120,000 59,598 - 59,598 60,402 50%
Total Expenditures 88,247 127,330 120,000 120,000 59,598 - 59,598 60,402 50%
Net Surplus / (Deficit) 244,692 175,797 - - (22,588) (22,588)
Beginning Cash Balance 5,160,858 5,385,946 5,563,851
Cash Adjustments (19,604) 2,108 -
Ending Cash Balance 5,385,946 5,563,851 5,563,851 5,550,801
Cash Reserves Target 4,143,598 4,534,025 5,323,399
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
121
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 87,392 119,465 45,000 45,000 28,424 28,424 16,576 63%
Debt Proceeds - - - - 48,300 48,300 (48,300) -
Other Income - - - - - - - -
Interfund Transfers In 9,173,661 7,780,676 7,788,015 7,788,015 7,788,015 7,788,015 - 100%
Total Revenue 9,261,052 7,900,141 7,833,015 7,833,015 7,864,739 7,864,739 (31,724) 100%
Expenditures by Type
Services & Charges
Debt Service Principal 7,147,038 5,931,732 6,076,557 6,076,557 - 5,641,557 5,641,557 435,000 93%
Debt Service Interest & Fees 2,004,813 1,844,562 1,708,458 1,708,458 854,395 727,255 1,581,650 126,808 93%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 9,151,851 7,776,294 7,785,015 7,785,015 854,395 6,368,812 7,223,207 561,808 93%
Total Expenditures 9,151,851 7,776,294 7,785,015 7,785,015 854,395 6,368,812 7,223,207 561,808 93%
Net Surplus / (Deficit) 109,202 123,847 48,000 48,000 7,010,344 641,532
Beginning Cash Balance 857,884 963,679 1,087,745
Cash Adjustments (3,407) 219 -
Ending Cash Balance 963,679 1,087,745 1,135,745 8,047,731
Cash Reserves Target 963,679 1,087,745 1,135,745
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
122
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 65,897 87,669 45,000 45,000 20,696 20,696 24,304 46%
Total Revenue 65,897 87,669 45,000 45,000 20,696 20,696 24,304 46%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)65,897 87,669 45,000 45,000 20,696 20,696
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 4,312,373
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
123
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings - 3,107 25,000 25,000 3,416 3,416 21,584 14%
Total Revenue - 3,107 25,000 25,000 3,416 3,416 21,584 14%
Expenditures
Interfund Transfers Out - - 25,000 25,000 5,094 - 5,094 19,906 20%
Total Expenditures - - 25,000 25,000 5,094 - 5,094 19,906 20%
Net Surplus / (Deficit)- 3,107 - - (1,677) (1,677)
Beginning Cash Balance - 204,693 413,157
Cash Adjustments 204,693 205,357 -
Ending Cash Balance 204,693 413,157 413,157 568,874
Cash Reserves Target 204,693 413,157 413,157
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
124
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 447,240 447,563 451,610 451,610 298,135 298,135 153,475 66%
Interest Earnings 14,198 15,370 4,949 4,949 3,226 3,226 1,723 65%
Other Income - 103 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 461,438 463,036 456,559 456,559 301,361 301,361 155,198 66%
Expenditures by Type
Personnel
Salaries & Wages 43,222 61,398 73,920 73,920 - - - 73,920 0%
Fringe Benefits 3,307 4,659 5,655 5,655 - - - 5,655 0%
Total Personnel 46,529 66,057 79,575 79,575 - - - 79,575 0%
Supplies 1,184 - 5,000 5,000 400 - 400 4,600 8%
Services & Charges
Repairs & Maintenance 9,606 - - - - - - - -
Interfund Allocations 31,381 40,243 42,385 42,385 28,257 - 28,257 14,128 67%
Debt Service Principal 48,404 - - - - - - - -
Debt Service Interest & Fees 576 - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 1,478 - 1,478 5,022 23%
Interfund Transfers Out 550,000 550,000 300,000 300,000 200,000 - 200,000 100,000 67%
Total Services & Charges 645,740 593,662 348,885 348,885 229,735 - 229,735 119,150 66%
Capital - - - - - - - - -
Total Expenditures 693,453 659,719 433,460 433,460 230,135 - 230,135 203,325 53%
Net Surplus / (Deficit) (232,015) (196,683) 23,099 23,099 71,225 71,225
Beginning Cash Balance 822,096 593,308 398,183
Cash Adjustments 3,227 1,558 -
Ending Cash Balance 593,308 398,183 421,282 459,282
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
125
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services - 517,091 1,041,360 1,041,360 691,551 691,551 349,809 66%
Interest Earnings - 1,341 - 5,000 3,076 3,076 1,924 62%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 518,432 1,041,360 1,046,360 694,627 694,627 351,733 66%
Expenditures by Type
Services & Charges
Professional Services - 54,500 - 5,500 4,379 6,121 10,500 (5,000) 191%
Other Services & Charges - - - - 741 - 741 (741) -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 54,500 - 5,500 5,120 6,121 11,241 (5,741) 204%
Capital - 275,886 825,000 866,230 23,648 109,889 133,537 732,693 15%
Total Expenditures - 330,386 825,000 871,730 28,768 116,010 144,778 726,952 17%
Net Surplus / (Deficit)- 188,046 216,360 174,630 665,859 549,849
Beginning Cash Balance - - 124,406
Cash Adjustments - (63,640) -
Ending Cash Balance - 124,406 299,036 696,730
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
126
City of South Bend, Indiana
Monthly Financial Report
August 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
Fines, Forfeitures, and Fees 193,536 263,172 111,100 111,100 33,632 33,632 77,468 30%
Interest Earnings 5,889 18,352 - 8,000 5,671 5,671 2,329 71%
Other Income - 2,298 400 400 18 18 382 5%
Interfund Transfers In 648,273 681,491 - - - - - -
Total Revenue 847,699 965,314 111,500 119,500 39,322 39,322 80,179 33%
Expenditures by Subdivisions
NEAT Crew 448,386 435,893 - 35,895 23,896 - 23,896 11,999 67%
Unsafe Building 236,555 156,655 111,500 120,500 74,086 4,960 79,046 41,454 66%
Total Expenditures 684,941 592,547 111,500 156,395 97,982 4,960 102,942 53,453 66%
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 - 5,458 2,257 71%
Services & Charges
Professional Services 37,725 39,500 16,300 25,300 17,390 4,960 22,350 2,950 88%
Repairs & Maintenance 223,202 153,241 - - - - - - -
Interfund Allocations 57,916 34,894 - - - - - - -
Other Services & Charges 68,404 73,977 95,200 123,380 75,134 - 75,134 48,246 61%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 92,524 4,960 97,484 51,196 66%
Capital - 24,580 - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 97,982 4,960 102,942 53,453 66%
Net Surplus / (Deficit) 162,757 372,767 - (36,895) (58,660) (63,620)
Beginning Cash Balance 379,148 543,230 923,154
Cash Adjustments 1,325 7,157 -
Ending Cash Balance 543,230 923,154 886,259 880,504
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement
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.
127
City of South Bend, Indiana
Monthly Financial Report
August 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
Fines, Forfeitures, and Fees 310 7,375 100,000 99,945 8,965 8,965 90,980 9%
Interest Earnings 137 351 200 255 285 285 (30) 112%
Interfund Transfers In - - 245,626 245,626 163,750 163,750 81,876 67%
Total Revenue 447 7,726 345,826 345,826 173,000 173,000 172,826 50%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 76,773 - 76,773 106,905 42%
Fringe Benefits - - 82,188 82,188 38,213 - 38,213 43,975 46%
Total Personnel - - 265,866 265,866 114,986 - 114,986 150,880 43%
Supplies - - 7,160 7,160 - - - 7,160 0%
Services & Charges
Professional Services - - 54,000 54,000 1,505 - 1,505 52,495 3%
Printing & Advertising - - 4,000 4,000 - - - 4,000 0%
Education & Training - - 1,200 1,200 - - - 1,200 0%
Travel - - 1,200 1,200 - - - 1,200 0%
Repairs & Maintenance - - 2,400 2,400 - - - 2,400 0%
Interfund Allocations - - - - - - - - -
Other Services & Charges 5 - 10,000 10,000 1,748 - 1,748 8,252 17%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 5 - 72,800 72,800 3,254 - 3,254 69,547 4%
Capital - - - - - - - - -
Total Expenditures 5 - 345,826 345,826 118,239 - 118,239 227,587 34%
Net Surplus / (Deficit) 442 7,726 - - 54,761 54,761
Beginning Cash Balance 9,685 10,105 17,823
Cash Adjustments (22) (9) -
Ending Cash Balance 10,105 17,823 17,823 65,229
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
128
City of South Bend, Indiana
Monthly Financial Report
August 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 21,195 21,195 10,005 68%
Charges for Services - - 53,250 53,250 30,782 30,782 22,469 58%
Fines, Forfeitures, and Fees - - 304,000 302,000 308,911 308,911 (6,911) 102%
Interest Earnings - - - 2,000 1,380 1,380 620 69%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income - - 2,725 2,725 2,347 2,347 378 86%
Interfund Allocation Reimb - - 76,927 76,927 51,283 51,283 25,644 67%
Interfund Transfers In - - 3,619,593 3,619,593 2,413,057 2,413,057 1,206,536 67%
Total Revenue - - 4,087,695 4,167,695 2,908,954 2,908,954 1,258,741 70%
Expenditures by Subdivisions
Neighborhood Code Enforce.- - 2,565,948 2,565,948 1,346,215 41,230 1,387,444 1,178,504 54%
NEAT Crew - - 544,158 544,158 265,370 27,089 292,459 251,699 54%
Animal Resource Center - - 977,589 977,589 624,903 28,515 653,418 324,171 67%
Total Expenditures - - 4,087,695 4,087,695 2,236,488 96,834 2,333,321 1,754,374 57%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,486,523 910,012 - 910,012 576,511 61%
Fringe Benefits - - 630,253 633,253 384,988 - 384,988 248,265 61%
Total Personnel - - 2,119,776 2,119,776 1,295,000 - 1,295,000 824,776 61%
Supplies - - 163,700 163,700 64,534 14,019 78,553 85,147 48%
Services & Charges
Professional Services - - 110,300 107,500 26,489 27,065 53,553 53,947 50%
Printing & Advertising - - 24,305 24,305 9,169 357 9,525 14,780 39%
Utilities - - 30,223 30,223 24,427 2,655 27,081 3,142 90%
Education & Training - - 15,000 15,000 53 - 53 14,947 0%
Travel - - 2,400 3,910 3,826 - 3,826 84 98%
Repairs & Maintenance - - 410,650 417,050 153,693 2,134 155,827 261,223 37%
Interfund Allocations - - 814,847 814,847 543,227 - 543,227 271,620 67%
Debt Service Principal - - 104,314 104,314 36,546 12,182 48,729 55,585 47%
Debt Service Interest & Fees - - 7,770 7,770 2,237 753 2,991 4,779 38%
Other Services & Charges - - 284,410 279,300 77,287 37,669 114,956 164,344 41%
Total Services & Charges - - 1,804,219 1,804,219 876,953 82,814 959,768 844,451 53%
Capital - - - - - - - - -
Total Expenditures - - 4,087,695 4,087,695 2,236,488 96,834 2,333,321 1,754,374 57%
Net Surplus / (Deficit)- - - 80,000 672,466 575,633
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 80,000 432,417
Cash Reserves Target - - 408,770
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the Department of Code Enforcement will be restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established
by the Common Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division will be moved from the Consolidated Building Fund
(#600) into this fund. The Neighborhood Enforcement Action Team (NEAT) division will be moved from the Unsafe Building Fund (#219) into this fund. To see a comparison of
revenues and expenditures from 2019 to 2020, see the division summaries and Code Enforcement historical summary.
This fund was established in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code Enforcement (NCE),
South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement division upholds and
enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend Animal Resource
Center division runs the animal resource center (aka animal shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The
NEAT division works in tandem with the Neighborhood Code Enforcement division to provide services for environmental clean-ups to homeowners and/or businesses. These clean-
ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed for failure to comply
upon notification.
Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource
Center collects revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the
expenditures of these divisions. The difference is covered by an interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408).
The interfund allocation reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal
Resource Center division. This nets out against the allocation expense recorded in this fund.
Cash Reserves Target
10% of Annual expenditures
129
City of South Bend, Indiana
Monthly Financial Report
August 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 21,195 21,195 10,005 68%
Charges for Services 56,229 57,616 53,250 53,250 30,782 30,782 22,469 58%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,175 353,637 353,637 161,538 69%
Interest Earnings 6,027 18,704 200 10,255 7,336 7,336 2,919 72%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income 58,590 12,659 3,125 3,125 2,365 2,365 760 76%
Interfund Allocation Reimb - 73,304 76,927 76,927 51,283 51,283 25,644 67%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 2,576,807 2,576,807 1,288,412 67%
Total Revenue 2,354,210 3,956,977 4,545,021 4,635,151 3,123,405 3,123,405 1,511,747 67%
Expenditures by Fund
Consolidated Bldg Fund (#600) 2,678,595 3,001,390 - 270,543 24,415 216,840 241,255 29,288 89%
Rental Units Regulation (#221)5 - 345,826 345,826 118,239 - 118,239 227,587 34%
Unsafe Building Fund (#219)684,941 592,547 111,500 156,395 97,982 4,960 102,942 53,453 66%
Code Enforcement Fund (#230)- - 4,087,695 4,087,695 2,236,488 96,834 2,333,321 1,754,374 57%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,860,459 2,477,124 318,633 2,795,757 2,064,702 58%
Expenditures by Division
Neighborhood Code Enfor.1,712,624 1,923,446 2,565,948 2,796,409 1,350,266 242,214 1,592,480 1,203,929 57%
NEAT Crew 448,386 435,893 544,158 580,053 289,266 27,089 316,355 263,698 55%
Rental Safety Verification Program 59,234 144,603 345,826 348,002 120,415 - 120,415 227,587 35%
Unsafe Building 236,555 156,655 111,500 120,500 74,086 4,960 79,046 41,454 66%
Animal Care & Control 906,737 933,341 977,589 1,015,495 643,091 44,370 687,462 328,033 68%
Total Expenditures 3,363,537 3,593,937 4,545,021 4,860,459 2,477,124 318,633 2,795,757 2,064,701 58%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,670,201 986,785 - 986,785 683,416 59%
Fringe Benefits 595,651 538,583 712,441 715,441 423,201 - 423,201 292,240 59%
Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 1,409,986 - 1,409,986 975,656 59%
Supplies 117,767 108,267 170,860 211,141 90,167 20,274 110,441 100,701 52%
Services & Charges
Professional Services 172,494 177,400 180,600 188,183 46,575 32,216 78,790 109,393 42%
Printing & Advertising 8,771 11,255 28,305 28,305 9,169 357 9,525 18,780 34%
Utilities 31,852 34,801 30,223 30,223 24,427 2,655 27,081 3,142 90%
Education & Training 6,089 6,873 16,200 16,200 53 - 53 16,147 0%
Travel 4,869 6,444 3,600 5,110 3,826 - 3,826 1,284 75%
Repairs & Maintenance 275,449 233,178 413,050 429,653 155,470 10,559 166,030 263,623 39%
Interfund Allocations 517,905 719,048 814,847 814,847 543,227 - 543,227 271,620 67%
Debt Service Principal 64,323 80,098 104,314 104,314 36,546 12,182 48,729 55,585 47%
Debt Service Interest & Fees 7,135 6,144 7,770 7,770 2,237 753 2,991 4,779 38%
Other Services & Charges 154,741 177,849 389,610 639,071 155,442 239,638 395,079 243,992 62%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 1,271,127 1,453,091 1,988,519 2,263,676 976,971 298,360 1,275,331 988,345 56%
Capital 80,000 56,567 - - - - - - -
Total Expenditures 3,363,542 3,593,937 4,545,021 4,860,459 2,477,124 318,633 2,795,757 2,064,702 58%
Net Surplus / (Deficit) (1,009,331) 363,040 - (225,308) 646,281 327,647
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
130
City of South Bend, Indiana
Monthly Financial Report
August 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 4,440 910 910 3,530 20%
Charges for Services 2,806,873 7,496,447 8,304,859 8,304,933 4,599,317 4,599,317 3,705,616 55%
Interest Earnings 10,656 22,362 12,000 12,000 6,938 6,938 5,062 58%
Other Income 5,006,296 5,417,866 4,944,250 4,944,350 34,403 34,403 4,909,947 1%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 81,423 81,423 40,720 67%
Interfund Transfers In - - - - - - - -
Total Revenue 8,220,343 13,550,721 13,387,692 13,387,866 4,722,991 4,722,991 8,664,875 35%
Expenditures by Division
Equipment Services 2,639,137 7,000,441 7,812,107 8,017,413 4,311,135 16,475 4,327,609 3,689,804 54%
Central Stores 245,265 284,301 - 26 26 - 26 - 99%
Print Shop 142,462 160,886 10,018 13,581 9,726 515 10,241 3,340 75%
Radio Shop 279,334 230,894 275,518 276,224 144,964 1,299 146,263 129,961 53%
Building Maintenance 208,440 177,588 213,243 213,243 122,336 - 122,336 90,907 57%
Facilities Management - 120,439 122,143 122,143 65,037 - 65,037 57,106 53%
Utilities & Services 4,528,950 4,950,465 4,870,250 4,994,540 - - - 4,994,540 0%
Sustainability 304,308 6,002 - - - - - - -
Total Expenditures 8,347,896 12,931,016 13,303,279 13,637,170 4,653,224 18,289 4,671,513 8,965,658 34%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 1,162,837 - 1,162,837 929,735 56%
Fringe Benefits 930,977 731,886 894,766 894,766 513,207 - 513,207 381,559 57%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 1,676,043 - 1,676,043 1,311,294 56%
Supplies 134,464 4,515,181 4,870,798 4,888,320 2,517,255 3,866 2,521,122 2,367,198 52%
Services & Charges
Professional Services 30,814 8,439 13,000 13,000 - 6,000 6,000 7,000 46%
Printing & Advertising 4,809 715 7,821 7,821 397 371 768 7,053 10%
Utilities 4,587,384 5,013,625 4,935,174 5,059,464 41,558 - 41,558 5,017,906 1%
Education & Training 12,049 4,603 20,050 20,900 7,039 - 7,039 13,861 34%
Travel 1,251 481 4,000 3,577 - - - 3,577 0%
Repairs & Maintenance 61,011 56,339 54,400 58,588 41,304 4,239 45,543 13,045 78%
Interfund Allocations 411,263 648,014 306,521 306,521 204,349 - 204,349 102,172 67%
Debt Service Principal 13,606 14,248 14,818 14,818 10,038 1,520 11,558 3,260 78%
Debt Service Interest & Fees 1,566 1,029 463 463 373 11 384 79 83%
Grants & Subsidies 5,320 2,434 - - - - - - -
Other Services & Charges 14,514 13,329 17,405 19,869 8,376 2,282 10,658 9,211 54%
Interfund Transfers Out 77,000 - 71,491 256,491 146,491 - 146,491 110,000 57%
Total Services & Charges 5,220,588 5,763,256 5,445,143 5,761,512 459,925 14,423 474,348 5,287,164 8%
Capital - - - - - - - - -
Total Expenditures 8,347,896 12,931,016 13,303,279 13,637,170 4,653,224 18,289 4,671,513 8,965,656 34%
Net Surplus / (Deficit) (127,553) 619,705 84,413 (249,304) 69,767 51,478
Beginning Cash Balance 1,085,494 1,003,425 1,455,158
Cash Adjustments 45,485 (167,972) -
Ending Cash Balance 1,003,425 1,455,158 1,205,854 1,509,429
Cash Reserves Target 381,895 798,055 864,263
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
131
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 2,734 3,218 2,000 2,000 (10) (10) 2,010 0%
Other Income - - - - - - - -
Interfund Transfers In 77,000 - 71,491 256,491 146,491 146,491 110,000 57%
Total Revenue 79,734 3,218 73,491 258,491 146,481 146,481 112,010 57%
Expenditures by Type
Supplies 8,905 4,718 - 5,501 5,501 - 5,501 - 100%
Services & Charges
Repairs & Maintenance 18,697 63,060 63,000 63,000 - 22,690 22,690 40,310 36%
Debt Service Principal - 3,881 7,711 2,210 - - - 2,210 0%
Debt Service Interest & Fees - 365 780 780 - - - 780 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 18,697 67,305 71,491 65,990 - 22,690 22,690 43,300 34%
Capital 77,871 77,795 - 208,194 136,492 61,869 198,361 9,833 95%
Total Expenditures 105,474 149,818 71,491 279,685 141,992 84,559 226,552 53,133 81%
Net Surplus / (Deficit) (25,740) (146,601) 2,000 (21,194) 4,489 (80,071)
Beginning Cash Balance 194,599 168,196 21,921
Cash Adjustments (664) 326 -
Ending Cash Balance 168,196 21,921 727 26,448
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
132
City of South Bend, Indiana
Monthly Financial Report
August 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 70,377 117,720 28,722 58,722 43,134 43,134 15,588 73%
Other Income 703,577 989,555 2,000 1,494,473 1,494,471 1,494,471 2 100%
Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 1,942,992 1,942,992 971,508 67%
Interfund Transfers In - - - 49,087 49,087 49,087 - 100%
Total Revenue 2,827,061 5,051,872 2,945,222 4,516,782 3,529,684 3,529,684 987,098 78%
Expenditures by Division
Safety/Risk Management 225,183 232,240 213,267 213,267 115,791 1,079 116,870 96,397 55%
Liability Insurance 715,424 677,290 815,000 815,000 761,414 - 761,414 53,586 93%
Business Insurance 1,380,506 742,777 2,001,965 2,096,092 471,026 18,635 489,660 1,606,432 23%
Workers' Compensation 1,264,573 1,479,416 1,029,000 1,029,095 997,676 9,155 1,006,831 22,264 98%
Catastrophic Events 208,887 650,224 - 968,627 910,299 41,328 951,627 17,000 98%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,122,081 3,256,206 70,196 3,326,402 1,795,679 65%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 162,412 79,056 - 79,056 83,356 49%
Fringe Benefits 85,214 61,226 67,612 67,612 29,955 - 29,955 37,657 44%
Other Personnel Costs 37,684 33,353 40,000 40,095 11,193 9,155 20,347 19,748 51%
Total Personnel 311,170 246,747 270,024 270,119 120,204 9,155 129,358 140,761 48%
Supplies 10,108 51,453 12,950 12,950 1,709 150 1,859 11,091 14%
Services & Charges
Professional Services 903,446 521,468 984,929 1,082,556 381,605 18,635 400,240 682,316 37%
Printing & Advertising - - 483 483 - - - 483 0%
Education & Training 13,336 29,927 20,000 20,000 6,285 - 6,285 13,715 31%
Travel 2,743 3,245 3,000 3,000 356 - 356 2,644 12%
Repairs & Maintenance 105,403 31,110 2,000 2,000 982 - 982 1,018 49%
Interfund Allocations 111,929 144,621 77,446 77,446 51,630 - 51,630 25,816 67%
Insurance 1,640,270 2,010,853 1,535,000 1,535,000 1,632,398 - 1,632,398 (97,398) 106%
Other Services & Charges 565,379 169,766 1,153,400 1,149,900 150,738 929 151,667 998,233 13%
Interfund Transfers Out 25,425 - - - - - - - -
Total Services & Charges 3,367,932 2,910,989 3,776,258 3,870,385 2,223,995 19,564 2,243,558 1,626,827 58%
Capital 105,364 572,758 - 968,627 910,299 41,328 951,627 17,000 98%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,122,081 3,256,206 70,196 3,326,402 1,795,679 65%
Net Surplus / (Deficit) (967,513) 1,269,925 (1,114,010) (605,299) 273,478 203,281
Beginning Cash Balance 4,674,728 3,696,778 4,961,426
Cash Adjustments (10,437) (5,277) -
Ending Cash Balance 3,696,778 4,961,426 4,356,127 5,276,772
Cash Reserves Target 1,897,287 1,890,973 2,561,041
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
133
City of South Bend, Indiana
Monthly Financial Report
August 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 4,437,950 4,437,950 2,218,980 67%
Charges for Services - 92,585 - 111,796 111,796 111,796 - 100%
Other Income 47,427 66,798 32,690 36,513 33,531 33,531 2,982 92%
Donations 100,000 - - - - - - -
Interest Earnings 30,723 67,048 10,000 25,000 16,601 16,601 8,399 66%
Interfund Transfers In - - - - - - - -
Total Revenue 6,967,135 8,217,762 6,699,620 6,830,239 4,599,877 4,599,877 2,230,361 67%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 360,559 252 360,811 218,343 62%
Innovation & Technology 5,264,986 7,348,706 6,828,730 9,038,406 5,292,599 1,955,708 7,248,308 1,790,098 80%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 5,653,158 1,955,961 7,609,119 2,008,441 79%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,967,525 1,192,751 - 1,192,751 774,774 61%
Fringe Benefits 619,247 569,382 748,836 762,651 458,171 - 458,171 304,480 60%
Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 1,650,922 - 1,650,922 1,079,254 60%
Supplies 119,984 169,850 164,850 178,260 33,740 18,992 52,732 125,528 30%
Services & Charges
Professional Services 710,365 1,065,128 615,700 2,046,094 828,894 933,320 1,762,214 283,880 86%
Printing & Advertising 298 5,181 5,270 6,275 1,005 - 1,005 5,270 16%
Education & Training 15,237 22,957 57,900 71,132 9,162 7,900 17,062 54,070 24%
Travel 20,941 32,456 27,110 31,381 7,385 - 7,385 23,996 24%
Repairs & Maintenance 2,246,257 2,975,430 2,839,472 3,501,333 2,309,695 873,548 3,183,243 318,090 91%
Interfund Allocations 5,211 6,785 5,911 5,911 3,939 - 3,939 1,972 67%
Debt Service Principal 209,189 391,117 522,557 522,557 376,989 84,204 461,193 61,364 88%
Debt Service Interest & Fees 26,836 52,924 49,356 49,356 42,719 6,809 49,528 (172) 100%
Grants & Subsidies 25,000 - - - - - - - -
Other Services & Charges 234,530 287,902 388,624 475,085 388,709 31,187 419,896 55,189 88%
Interfund Transfers Out - 600,000 - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,709,124 3,968,496 1,936,968 5,905,464 803,659 88%
Capital - - - - - - - - -
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 5,653,158 1,955,961 7,609,119 2,008,441 79%
Net Surplus / (Deficit) 1,175,179 349,410 (707,306) (2,787,321) (1,053,281) (3,009,241)
Beginning Cash Balance 1,589,083 2,758,297 3,108,342
Cash Adjustments (5,964) 636 -
Ending Cash Balance 2,758,297 3,108,342 321,021 2,793,502
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
134
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 18,067,948 13,344,016 15,989,183 15,989,733 10,583,921 10,583,921 5,405,812 66%
Other Income 440,913 397,653 385,000 385,703 239,410 239,410 146,293 62%
Interest Earnings 209,508 288,858 77,097 77,097 67,910 67,910 9,187 88%
Interfund Transfers In - - - - - - - -
Total Revenue 18,718,369 14,030,527 16,451,280 16,452,533 10,891,242 10,891,242 5,561,292 66%
Expenditures by Subdivision
Health Insurance 15,677,149 15,517,230 17,287,245 17,294,968 8,816,539 81,459 8,897,998 8,396,970 51%
Workplace Wellness Clinic 862,693 1,108,117 1,104,308 1,122,404 715,901 401,705 1,117,606 4,798 100%
Employee Wellness 76,217 86,863 91,160 91,160 54,228 16,612 70,840 20,320 78%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 9,586,668 499,776 10,086,444 8,422,088 54%
Expenditures by Type
Personnel
Other Personnel Costs 14,459,995 14,704,500 16,416,939 16,416,939 8,299,677 20,170 8,319,847 8,097,092 51%
Total Personnel 14,459,995 14,704,500 16,416,939 16,416,939 8,299,677 20,170 8,319,847 8,097,092 51%
Supplies 74,825 198,245 85,000 103,096 95,705 2,598 98,304 4,792 95%
Services & Charges
Professional Services 1,046,223 1,163,954 1,246,508 1,254,231 763,386 477,008 1,240,394 13,837 99%
Printing & Advertising - - 100 100 - - - 100 0%
Insurance 610,829 632,597 732,666 732,666 426,578 - 426,578 306,088 58%
Other Services & Charges 10,473 12,913 1,500 1,500 1,322 - 1,322 178 88%
Interfund Transfers Out 413,714 - - - - - - - -
Total Services & Charges 2,081,238 1,809,464 1,980,774 1,988,497 1,191,286 477,008 1,668,294 320,203 84%
Capital - - - - - - - - -
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 9,586,668 499,776 10,086,444 8,422,087 54%
Net Surplus / (Deficit)2,102,310 (2,681,683) (2,031,433) (2,055,999) 1,304,574 804,798
Beginning Cash Balance 9,935,961 11,997,127 9,277,319
Cash Adjustments (41,144) (38,125) -
Ending Cash Balance 11,997,127 9,277,319 7,221,320 10,512,487
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
135
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services - - 7,357 7,357 4,418 4,418 2,939 60%
Interest Earnings 3,816 5,213 1,189 1,189 1,043 1,043 146 88%
Interfund Transfers In - - - - - - - -
Total Revenue 3,816 5,213 8,546 8,546 5,462 5,462 3,085 64%
Expenditures by Type
Personnel
Other Personnel Costs 20,480 32,957 55,000 55,000 80,489 - 80,489 (25,489) 146%
Total Personnel 20,480 32,957 55,000 55,000 80,489 - 80,489 (25,489) 146%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 20,480 32,957 55,000 55,000 80,489 - 80,489 (25,489) 146%
Net Surplus / (Deficit) (16,664) (27,744) (46,454) (46,454) (75,028) (75,028)
Beginning Cash Balance 225,977 208,514 180,911
Cash Adjustments (799) 141 -
Ending Cash Balance 208,514 180,911 134,457 126,941
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.
This fund charges an allocation to departments through payroll to cover the cost of unemployment claims paid. In November 2016, the charge was suspended due to the fund's high
cash reserves. In 2020, the allocation to departments resumed at 0.01% of full-time wages and will increase slightly each year in order to cover unemployment claims.
All unemployment claims and outplacement services for all departments are paid through this fund. Claims have remained fairly low in recent years.
Cash Reserves Target
25% of Annual expenditures
136
City of South Bend, Indiana
Monthly Financial Report
August 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
Charges for Services 163,651 166,529 257,488 257,488 156,385 156,385 101,103 61%
Interest Earnings 467 937 414 464 493 493 (29) 106%
Interfund Transfers In - - - - - - - -
Total Revenue 164,118 167,466 257,902 257,952 156,878 156,878 101,074 61%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 76,037 - 76,037 177,809 30%
Total Personnel 112,882 186,085 253,846 253,846 76,037 - 76,037 177,809 30%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 112,882 186,085 253,846 253,846 76,037 - 76,037 177,809 30%
Net Surplus / (Deficit) 51,237 (18,618) 4,056 4,106 80,841 80,841
Beginning Cash Balance - 51,126 32,563
Cash Adjustments (111) 55 -
Ending Cash Balance 51,126 32,563 36,669 99,469
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
137
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 183,841 289,770 132,905 132,905 71,855 71,855 61,050 54%
Total Revenue 183,841 289,770 132,905 132,905 71,855 71,855 61,050 54%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)183,841 289,770 132,905 132,905 71,855 71,855
Beginning Cash Balance 10,294,137 10,439,531 10,733,474
Cash Adjustments (38,447) 4,173 -
Ending Cash Balance 10,439,531 10,733,474 10,866,379 10,818,457
Cash Reserves Target 8,591,175 8,206,394 8,998,791
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 expenditures in previous fiscal
year, excluding interfund transfers
Cash Reserves Target
138
City of South Bend, Indiana
Monthly Financial Report
August 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 13,279 4,613 5,313 5,480 5,480 (167) 103%
Engineering 50,000 100,000 - - - - - -
Innovation - 274,000 403,743 404,000 404,000 404,000 - 100%
Human Rights General - 91,517 18,000 18,000 6,864 6,864 11,136 38%
Office of Sustainability - - - - 41,000 41,000 (41,000) -
Historic Preservation 18,583 183 - 150 150 150 1 100%
AmeriCorps - 125,000 - - - - - -
AC&C Donations 40,167 41,996 25,000 40,000 39,282 39,282 718 98%
Pokagon Band Donation - Bowman C - 100,000 - 100,000 100,000 100,000 - 100%
Total Revenue 111,231 745,975 451,356 567,463 596,775 596,775 (29,312) 105%
Expenditures by Project
Wayfinding Signage Project 11,524 53,988 - 57,944 50,986 6,958 57,944 - 100%
Bloomberg Mayors Challenge - 127,296 286,028 550,198 219,742 326,370 546,112 4,086 99%
Human Rights Scholarship Prog.- 19,310 28,150 28,150 6,650 - 6,650 21,500 24%
Bike Signage 350 - 2,500 2,500 - - - 2,500 0%
AEP Grant (Office of Sustainab.)- - - - - - - - -
Historic Preservation Commiss.322 - 5,000 5,000 - - - 5,000 0%
Milton Trust Energy Grant - 2,600 - 112,275 40,138 22,501 62,640 49,635 56%
Animal Resource Center 34,604 38,658 35,000 35,000 6,450 2,159 8,609 26,391 25%
Pokagon Band Donation - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 323,967 357,988 681,955 109,112 86%
Expenditures by Type
Supplies 322 - 5,000 5,000 - - - 5,000 0%
Services & Charges
Professional Services 42,669 218,362 308,328 630,442 274,778 335,487 610,265 20,177 97%
Printing & Advertising - 3,479 21,650 21,650 6,650 - 6,650 15,000 31%
Repairs & Maintenance 1,014 4,181 10,000 122,275 42,539 22,501 65,040 57,235 53%
Grants & Subsidies - 15,831 9,000 9,000 - - - 9,000 0%
Other Services & Charges 2,795 - 2,700 2,700 - - - 2,700 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 46,478 241,853 351,678 786,067 323,967 357,988 681,955 104,112 87%
Capital - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 323,967 357,988 681,955 109,112 86%
Net Surplus / (Deficit) 64,431 504,122 94,678 (223,604) 272,809 (85,180)
Beginning Cash Balance 100,898 164,817 668,273
Cash Adjustments (512) (665) -
Ending Cash Balance 164,817 668,273 444,669 973,153
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
139
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 12,871 16,668 4,579 4,579 4,053 4,053 526 89%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 12,871 16,668 4,579 4,579 4,053 4,053 526 89%
Expenditures by Type
Services & Charges
Professional Services 73,065 1,211 - - - - - - -
Other Services & Charges 135,000 36,100 - 200,000 126,896 73,104 200,000 - 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 208,065 37,311 - 200,000 126,896 73,104 200,000 - 100%
Capital 24,273 - - - - - - - -
Total Expenditures 232,338 37,311 - 200,000 126,896 73,104 200,000 - 100%
Net Surplus / (Deficit)(219,467) (20,643) 4,579 (195,421) (122,843) (195,947)
Beginning Cash Balance 847,926 625,798 605,471
Cash Adjustments (2,661) 315 -
Ending Cash Balance 625,798 605,471 410,050 610,264
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.
Cash Reserves Target
No reserve requirement
140
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants 74,580 247,060 138,200 138,200 - - 138,200 0%
Charges for Services - - - - 6,833 6,833 (6,833) -
Interest Earnings 8,862 12,491 5,978 5,978 1,088 1,088 4,890 18%
Other Income 23,303 312 7,050 7,050 - - 7,050 0%
Interfund Transfers In - - - - - - - -
Total Revenue 106,745 259,863 151,228 151,228 7,922 7,922 143,307 5%
Expenditures by Subdivision
General 23,369 76,493 3,000 29,525 13,061 13,464 26,525 3,000 90%
EEOC 41,941 103,333 131,274 132,941 67,132 6,877 74,009 58,932 56%
HUD 84,003 87,503 108,174 108,174 58,504 - 58,504 49,670 54%
Total Expenditures 149,313 267,329 242,448 270,640 138,697 20,341 159,038 111,602 59%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 135,130 81,570 - 81,570 53,560 60%
Fringe Benefits 25,756 35,042 49,418 49,418 25,385 - 25,385 24,033 51%
Total Personnel 78,642 154,296 184,548 184,548 106,955 - 106,955 77,593 58%
Supplies 1,772 1,330 2,000 2,000 1,587 210 1,797 203 90%
Services & Charges
Professional Services 37,812 21,691 27,800 32,467 18,000 6,667 24,667 7,800 76%
Printing & Advertising 15,369 - 4,000 23,200 10,215 9,000 19,215 3,985 83%
Education & Training 15 3,709 3,500 8,500 960 4,464 5,424 3,076 64%
Travel 6,412 9,201 15,300 14,100 - - - 14,100 0%
Grants & Subsidies 8,000 - - - - - - - -
Other Services & Charges 1,292 607 5,300 5,825 980 - 980 4,845 17%
Interfund Transfers Out - 76,493 - - - - - - -
Total Services & Charges 68,899 111,703 55,900 84,092 30,156 20,131 50,287 33,806 60%
Capital - - - - - - - - -
Total Expenditures 149,313 267,329 242,448 270,640 138,697 20,341 159,038 111,602 59%
Net Surplus / (Deficit) (42,567) (7,467) (91,220) (119,412) (130,775) (151,116)
Beginning Cash Balance 572,740 528,434 521,051
Cash Adjustments (1,739) 84 -
Ending Cash Balance 528,434 521,051 401,639 405,010
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
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.
141
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Grants - - - - 755,321 755,321 (755,321) -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - 755,321 755,321 (755,321) -
Expenditures by Type
Personnel
Other Personnel Costs - - - 345 - - - 345 0%
Total Personnel - - - 345 - - - 345 0%
Supplies - - - 76,104 149,050 73,483 222,533 (146,429) 292%
Services & Charges
Professional Services - - - 5,390 2,500 - 2,500 2,890 46%
Printing & Advertising - - - - 2,792 - 2,792 (2,792) -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - 1,484 1,566 - 1,566 (82) 106%
Interfund Allocations - - - - - - - - -
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - 1,932,293 1,546,285 1,461,182 3,007,466 (1,075,173) 156%
Insurance - - - - - - - - -
Other Services & Charges - - - 9,459 25,650 30,928 56,578 (47,119) 598%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - 1,948,626 1,578,793 1,492,110 3,070,902 (1,122,276) 158%
Capital - - - - - - - - -
Total Expenditures - - - 2,025,075 1,727,843 1,565,593 3,293,436 (1,268,360) 163%
Net Surplus / (Deficit)- - - (2,025,075) (972,522) (2,538,115)
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - (2,025,075) (883,764)
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
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.
142
City of South Bend, Indiana
Monthly Financial Report
August 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 13,764,809 9,617,884 9,617,884 4,146,925 70%
Intergov./ Grants - 12,500 - - - - - -
Interest Earnings 182,755 348,410 100,000 100,000 84,744 84,744 15,256 85%
Debt Proceeds - - - 2,262,160 2,262,160 2,262,160 - 100%
Donations - 5,000 - - - - - -
Other Income 657,457 83,772 40,000 322,056 198,306 198,306 123,750 62%
Interfund Transfers In 324,159 927,077 - - - - - -
Total Revenue 13,504,106 14,256,606 12,580,774 16,449,025 12,163,095 12,163,095 4,285,931 74%
Expenditures by Activity
General City 1,595,318 1,684,386 2,841,456 3,181,123 2,151,066 293,390 2,444,456 736,667 77%
Finance - 22,973 - - - - - - -
Legal Dept 57,389 10,400 50,000 50,000 3,441 - 3,441 46,560 7%
Information Technology 495 1,375,412 33,414 1,710,664 1,557,454 129,342 1,686,796 23,868 99%
Police Programs and Grants 40,000 40,000 40,000 40,000 40,000 - 40,000 - 100%
Police Other 2,805,226 1,618,739 1,684,757 1,684,757 786,926 603,640 1,390,566 294,191 83%
Fire Other 166,390 926,579 - - - - - - -
Vacant & Abandoned Houses - 380,612 250,000 517,640 232,822 19,250 252,072 265,568 49%
Community Investment 949,592 1,083,688 170,000 1,471,085 281,701 1,080,063 1,361,764 109,321 93%
Park Maintenance 1,476,733 751,050 1,808,672 1,808,672 1,274,749 267,245 1,541,995 266,677 85%
Engineering 17,400 207,469 200,000 254,743 87,862 25,924 113,786 140,957 45%
Streets 71,004 1,978,142 2,447,750 2,464,835 1,603,740 5,179 1,608,919 855,916 65%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,000,000 - 1,000,000 500,000 67%
Local Roads & Streets 12,755 - - - - - - - -
Street Signals & Lighting 1,614,522 1,729,535 1,554,725 1,554,725 1,273,836 - 1,273,836 280,889 82%
Total Expenditures 10,306,824 13,308,985 12,580,774 16,238,244 10,293,598 2,424,034 12,717,632 3,520,614 78%
Expenditures by Type
Supplies 680,965 207,469 200,000 256,243 91,970 27,424 119,394 136,849 47%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,085,695 1,636,031 267,273 1,903,304 182,391 91%
Printing & Advertising - - - 500 500 - 500 - 100%
Utilities 1,614,522 1,729,535 1,554,725 1,554,725 1,273,836 - 1,273,836 280,889 82%
Repairs & Maintenance 1,483,180 725,734 762,271 910,578 756,305 98,641 854,946 55,632 94%
Interfund Allocations 6,873 8,631 8,633 8,633 5,757 - 5,757 2,876 67%
Debt Service Principal 1,519,775 1,557,180 1,620,219 1,620,219 780,469 572,243 1,352,712 267,507 83%
Debt Service Interest & Fees 126,666 90,721 97,952 97,952 28,328 31,397 59,725 38,227 61%
Grants & Subsidies 1,285,117 1,318,244 335,991 1,143,940 310,605 833,412 1,144,018 (78) 100%
Other Services & Charges 430,460 1,009,336 1,509,492 1,777,132 1,050,064 291,243 1,341,308 435,824 75%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 4,240,995 - 4,240,995 2,120,496 67%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,560,865 10,082,890 2,094,211 12,177,101 3,383,764 78%
Capital 127,132 222,583 - 421,136 118,738 302,399 421,136 - 100%
Total Expenditures 10,306,824 13,308,985 12,580,774 16,238,244 10,293,598 2,424,034 12,717,632 3,520,613 78%
Net Surplus / (Deficit) 3,197,281 947,621 - 210,781 1,869,497 (554,536)
Beginning Cash Balance 8,614,576 11,770,743 12,724,697
Cash Adjustments (41,114) 6,333 -
Ending Cash Balance 11,770,743 12,724,697 12,935,478 12,781,977
Cash Reserves Target 5,153,412 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
143
City of South Bend, Indiana
Monthly Financial Report
August 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 436,677 455,002 415,213 415,213 238,080 238,080 177,133 57%
Intergov./ Shared Revenues 38,373 40,353 10,000 19,791 19,791 19,791 - 100%
Interest Earnings 8,476 9,852 330 830 623 623 207 75%
Interfund Transfers In - - - - - - - -
Total Revenue 483,526 505,207 425,543 435,834 258,494 258,494 177,340 59%
Expenditures by Type
Services & Charges
Debt Service Principal 549,419 498,598 550,179 550,179 335,677 154,869 490,545 59,634 89%
Debt Service Interest & Fees 25,983 40,678 37,638 37,638 19,163 13,301 32,464 5,174 86%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 575,402 539,276 587,817 587,817 354,840 168,169 523,009 64,808 89%
Capital - 271,112 - 14,388 12,970 1,419 14,389 (1) 100%
Total Expenditures 575,402 810,388 587,817 602,205 367,810 169,588 537,398 64,807 89%
Net Surplus / (Deficit) (91,876) (305,181) (162,274) (166,371) (109,315) (278,903)
Beginning Cash Balance 622,016 528,040 223,617
Cash Adjustments (2,101) 758 -
Ending Cash Balance 528,040 223,617 57,246 148,836
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
144
City of South Bend, Indiana
Monthly Financial Report
August 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
Intergov./ Shared Revenues 236,379 231,026 240,933 240,933 107,135 107,135 133,798 44%
Interest Earnings 5,563 14,444 8,500 8,500 4,092 4,092 4,408 48%
Other Income 25,000 25,000 - 25,000 18,750 18,750 6,250 75%
Interfund Transfers In - - - - - - - -
Total Revenue 266,942 270,470 249,433 274,433 129,977 129,977 144,456 47%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 249,500 - 250,000 250,000 166,668 - 166,668 83,332 67%
Total Services & Charges 249,500 - 250,000 250,000 166,668 - 166,668 83,332 67%
Capital - 28,000 180,000 180,000 - - - 180,000 0%
Total Expenditures 249,500 28,000 430,000 430,000 166,668 - 166,668 263,332 39%
Net Surplus / (Deficit) 17,442 242,470 (180,567) (155,567) (36,691) (36,691)
Beginning Cash Balance 430,948 446,760 689,015
Cash Adjustments (1,631) (215) -
Ending Cash Balance 446,760 689,015 533,448 674,009
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 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
145
City of South Bend, Indiana
Monthly Financial Report
August 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 13,381,005 9,325,680 9,325,680 4,055,325 70%
Intergov./ Grants - - - 12,500 12,500 12,500 - 100%
Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 354,660 354,660 - 100%
Interest Earnings 260,688 463,996 254,322 254,322 123,246 123,246 131,076 48%
Other Income 598,182 160,625 150,000 151,188 151,188 151,188 - 100%
Interfund Transfers In - 178,534 - - - - - -
Total Revenue 13,099,020 13,632,466 12,857,872 14,153,675 9,967,274 9,967,274 4,186,401 70%
Expenditures by Activity
General City 2,996,975 - 76,233 76,233 50,821 - 50,821 25,412 67%
Finance - 19,365 - - - - - - -
PSAP 2,395,284 2,818,011 2,799,865 3,004,638 2,207,894 691,640 2,899,534 105,104 97%
Neighborhood Code Enforcement 1,258,252 2,288,841 2,184,021 2,184,021 1,456,013 - 1,456,013 728,008 67%
Rental Unit Inspection - 75,718 245,626 245,626 163,750 - 163,750 81,876 67%
Unsafe Building - - 544,158 544,158 362,770 - 362,770 181,388 67%
AC&C General 820,662 845,841 891,414 891,414 594,274 - 594,274 297,140 67%
Community Investment 1,209,809 4,225,555 5,415,149 8,370,915 2,556,148 2,253,590 4,809,738 3,561,177 57%
2015 Park Bond 750 410,020 378,506 378,506 252,975 - 252,975 125,531 67%
Potawatomi Zoo 100,000 - - - - - - - -
2018 Zoo Bond - 214,487 322,900 322,900 320,900 - 320,900 2,000 99%
Streets 1,937,750 445,439 - 54,561 35,749 18,812 54,561 - 100%
Total Expenditures 10,719,482 11,343,276 12,857,872 16,072,972 8,001,293 2,964,043 10,965,336 5,107,636 68%
Expenditures by Type
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 2,157,417 750,939 2,908,357 821,043 78%
Printing & Advertising 606 350 45,000 45,000 229 50 279 44,721 1%
Utilities 1,281 3,274 - 45,781 36,469 9,110 45,579 202 100%
Repairs & Maintenance 133,329 626,634 175,250 234,109 82,879 19,323 102,201 131,908 44%
Debt Service Principal - 100,000 165,000 301,441 255,961 - 255,961 45,480 85%
Debt Service Interest & Fees 750 115,237 158,650 226,982 197,912 - 197,912 29,070 87%
Grants & Subsidies 964,922 975,685 1,915,000 4,639,968 863,892 2,178,620 3,042,512 1,597,456 66%
Other Services & Charges 467,351 221 5,000 5,000 - - - 5,000 0%
Interfund Transfers Out 6,572,551 5,826,360 6,608,107 6,608,107 4,406,534 - 4,406,534 2,201,573 67%
Total Services & Charges 10,669,652 10,915,507 12,707,872 15,835,787 8,001,293 2,958,043 10,959,336 4,876,453 69%
Capital 49,830 427,769 150,000 237,185 - 6,000 6,000 231,185 3%
Total Expenditures 10,719,482 11,343,276 12,857,872 16,072,972 8,001,293 2,964,043 10,965,336 5,107,638 68%
Net Surplus / (Deficit) 2,379,538 2,289,191 - (1,919,297) 1,965,981 (998,061)
Beginning Cash Balance 12,770,240 15,097,440 17,389,466
Cash Adjustments (52,337) 2,835 -
Ending Cash Balance 15,097,440 17,389,466 15,470,169 19,667,870
Cash Reserves Target 5,359,741 5,671,638 8,036,486
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
146
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 31,472 16,783 - 680 676 676 4 99%
Debt Proceeds 6,638,312 1,472,985 4,329,076 4,329,076 - - 4,329,076 0%
Interfund Transfers In 101,776 - - - - - - -
Total Revenue 6,771,560 1,489,768 4,329,076 4,329,756 676 676 4,329,080 0%
Expenditures by Type
Services & Charges
Debt Service Principal - 91,941 - - 355,128 - 355,128 (355,128) -
Debt Service Interest & Fees 500 9,172 - - 12,324 - 12,324 (12,324) -
Other Services & Charges 217,125 250 - - - - - - -
Interfund Transfers Out 219,861 - - - 1,752 - 1,752 (1,752) -
Total Services & Charges 437,486 101,364 - - 369,204 - 369,204 (369,204) -
Capital 6,990,658 3,313,965 4,329,076 4,590,138 300,278 - 300,278 4,289,860 7%
Total Expenditures 7,428,144 3,415,328 4,329,076 4,590,138 669,482 - 669,482 3,920,656 15%
Net Surplus / (Deficit)(656,584) (1,925,560) - (260,382) (668,806) (668,806)
Beginning Cash Balance 3,598,717 2,942,035 1,016,476
Cash Adjustments (98) 1 -
Ending Cash Balance 2,942,035 1,016,476 756,094 347,672
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital lease fund -
spend down to zero
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.
Expenditures are for the purchase of vehicles and equipment for departments.
147
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 4,699 6,383 4,500 4,500 2,304 2,304 2,196 51%
Interfund Transfers In 3,115,000 2,867,378 2,870,500 2,870,500 2,671,500 2,671,500 199,000 93%
Total Revenue 3,119,699 2,873,761 2,875,000 2,875,000 2,673,804 2,673,804 201,196 93%
Expenditures by Type
Services & Charges
Debt Service Principal 1,915,000 1,725,000 1,790,000 1,790,000 1,790,000 - 1,790,000 - 100%
Debt Service Interest & Fees 1,192,219 1,136,669 1,075,613 1,075,613 1,040,663 - 1,040,663 34,950 97%
Interfund Transfers Out 324,220 - - - - - - - -
Total Services & Charges 3,431,439 2,861,669 2,865,613 2,865,613 2,830,663 - 2,830,663 34,950 99%
Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 2,830,663 - 2,830,663 34,950 99%
Net Surplus / (Deficit)(311,740) 12,092 9,387 9,387 (156,858) (156,858)
Beginning Cash Balance 522,232 210,492 222,584
Cash Adjustments - - -
Ending Cash Balance 210,492 222,584 231,971 1,301,991
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
148
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name South Bend Building Corporation 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
Interest Earnings 10,314 15,243 4,000 4,000 3,444 3,444 556 86%
Interfund Transfers In 2,646,000 2,641,500 2,636,586 2,645,000 2,645,000 2,645,000 - 100%
Total Revenue 2,656,314 2,656,743 2,640,586 2,649,000 2,648,444 2,648,444 556 100%
Expenditures by Type
Services & Charges
Debt Service Principal 2,100,000 2,175,000 2,250,000 2,250,000 2,250,000 - 2,250,000 - 100%
Debt Service Interest & Fees 536,875 457,744 380,085 380,085 377,585 - 377,585 2,500 99%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 2,636,875 2,632,744 2,630,085 2,630,085 2,627,585 - 2,627,585 2,500 100%
Total Expenditures 2,636,875 2,632,744 2,630,085 2,630,085 2,627,585 - 2,627,585 2,500 100%
Net Surplus / (Deficit) 19,439 23,999 10,501 18,915 20,859 20,859
Beginning Cash Balance 771,586 791,026 815,025
Cash Adjustments - - -
Ending Cash Balance 791,026 815,025 833,940 2,029,865
Cash Reserves Target 791,026 815,025 833,940
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
149
City of South Bend, Indiana
Monthly Financial Report
August 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 17,896,032 18,555,308 16,411,377 16,411,377 9,106,858 9,106,858 7,304,519 55%
Intergov./ Shared Revenues 395,000 395,000 397,000 397,000 190,750 190,750 206,250 48%
Intergov./ Grants 22,988 41,206 - - 13,844 13,844 (13,844) -
Charges for Services 3,220 2,160 - - - - - -
Interest Earnings 490,094 744,246 580,000 580,000 153,540 153,540 426,460 26%
Other Income 4,670,365 129,336 - - 253,412 253,412 (253,412) -
Interfund Transfers In 45,896 64,022 60,000 60,000 29,848 29,848 30,152 50%
Total Revenue 23,523,597 19,931,280 17,448,377 17,448,377 9,748,252 9,748,252 7,700,125 56%
Expenditures by Type
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,447,031 761,438 647,662 1,409,100 1,037,931 58%
Debt Service Principal 2,806,409 4,038,315 3,750,570 3,750,570 3,219,356 531,214 3,750,570 - 100%
Debt Service Interest & Fees 1,026,282 1,198,375 1,028,220 1,028,220 989,459 37,661 1,027,120 1,101 100%
Other Services & Charges 2,163,396 1,325,523 - 1,114,574 344,048 525,905 869,953 244,621 78%
Interfund Transfers Out 4,267,975 4,266,098 4,264,294 4,264,294 4,559,085 199,000 4,758,085 (493,791) 112%
Total Services & Charges 11,555,412 11,928,180 9,866,546 12,604,689 9,873,386 1,941,442 11,814,827 789,862 94%
Capital 14,557,517 8,735,222 8,133,454 21,814,223 6,703,587 4,287,683 10,991,269 10,822,954 50%
Total Expenditures 26,112,929 20,663,402 18,000,000 34,418,912 16,576,972 6,229,124 22,806,097 11,612,816 66%
Net Surplus / (Deficit)(2,589,332) (732,123) (551,623) (16,970,535) (6,828,720) (13,057,845)
Beginning Cash Balance 33,563,915 31,665,638 30,950,203
Cash Adjustments 691,055 16,687 -
Ending Cash Balance 31,665,638 30,950,203 13,979,668 25,193,141
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
150
City of South Bend, Indiana
Monthly Financial Report
August 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 332,220 261,830 289,982 289,982 130,874 130,874 159,108 45%
Interest Earnings 38,012 41,430 40,000 40,000 6,738 6,738 33,262 17%
Other Income - 18,500 - 300 300 300 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 370,233 321,760 329,982 330,282 137,912 137,912 192,370 42%
Expenditures by Type
Services & Charges
Professional Services 148 - - 479 - - - 479 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 148 - - 479 - - - 479 0%
Capital 845,540 1,089,137 400,000 1,005,186 128,958 245,729 374,688 630,498 37%
Total Expenditures 845,688 1,089,137 400,000 1,005,665 128,958 245,729 374,688 630,977 37%
Net Surplus / (Deficit) (475,456) (767,377) (70,018) (675,383) 8,954 (236,776)
Beginning Cash Balance 2,279,940 1,797,082 1,031,822
Cash Adjustments (7,402) 2,117 -
Ending Cash Balance 1,797,082 1,031,822 356,439 1,042,037
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
151
City of South Bend, Indiana
Monthly Financial Report
August 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 1,696,739 1,696,739 889,598 66%
Interest Earnings 158,627 249,447 240,000 240,000 49,768 49,768 190,232 21%
Other Income 72,104 7,725 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,293,551 2,979,815 2,826,336 2,826,336 1,746,507 1,746,507 1,079,830 62%
Expenditures by Type
Services & Charges
Professional Services 340,567 29,225 - 146,069 78,749 6,522 85,271 60,798 58%
Insurance - 25,256 - 744 - - - 744 0%
Other Services & Charges 7,417 790 - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 347,984 55,271 - 146,813 78,749 6,522 85,271 61,542 58%
Capital 631,070 5,686,682 2,800,000 9,271,228 2,745,442 3,557,050 6,302,492 2,968,736 68%
Total Expenditures 979,054 5,741,954 2,800,000 9,418,041 2,824,190 3,563,572 6,387,763 3,030,278 68%
Net Surplus / (Deficit) 2,314,497 (2,762,138) 26,336 (6,591,705) (1,077,684) (4,641,256)
Beginning Cash Balance 8,790,697 10,967,923 8,215,417
Cash Adjustments (137,272) 9,633 -
Ending Cash Balance 10,967,923 8,215,417 1,623,712 8,229,694
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
152
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name TIF - Southside Development #1 Fund Number 430
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2020 2020 2020 2020 Total
2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 2,166,637 1,755,231 1,858,569 1,858,569 1,978,849 1,978,849 (120,280) 106%
Interest Earnings 147,610 249,564 200,000 200,000 65,716 65,716 134,284 33%
Other Income 3,020 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 2,317,267 2,004,796 2,058,569 2,058,569 2,044,565 2,044,565 14,004 99%
Expenditures by Type
Services & Charges
Professional Services 242,352 190,544 - 774,268 91,266 178,069 269,335 504,933 35%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 242,352 190,544 - 774,268 91,266 178,069 269,335 504,933 35%
Capital 459,009 1,642,471 2,000,000 6,253,038 21,516 86,854 108,371 6,144,667 2%
Total Expenditures 701,361 1,833,015 2,000,000 7,027,306 112,782 264,924 377,706 6,649,600 5%
Net Surplus / (Deficit) 1,615,906 171,781 58,569 (4,968,737) 1,931,783 1,666,859
Beginning Cash Balance 7,848,685 9,432,094 9,607,799
Cash Adjustments (32,498) 3,925 -
Ending Cash Balance 9,432,094 9,607,799 4,639,062 11,559,195
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
153
City of South Bend, Indiana
Monthly Financial Report
August 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 - - - - - - - -
Interest Earnings 3,477 5,428 - 1,000 962 962 38 96%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,477 5,428 - 1,000 962 962 38 96%
Expenditures by Type
Services & Charges
Professional Services - 21,575 - 186,425 95,143 17,108 112,250 74,175 60%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 21,575 - 186,425 95,143 17,108 112,250 74,175 60%
Capital - - - - - - - - -
Total Expenditures - 21,575 - 186,425 95,143 17,108 112,250 74,175 60%
Net Surplus / (Deficit)3,477 (16,147) - (185,425) (94,181) (111,288)
Beginning Cash Balance 201,109 203,834 187,806
Cash Adjustments (751) 119 -
Ending Cash Balance 203,834 187,806 2,381 94,127
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
154
City of South Bend, Indiana
Monthly Financial Report
August 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 2,938,534 2,938,534 2,831,663 51%
Interest Earnings 4,559 54,332 40,000 40,000 10,323 10,323 29,677 26%
Other Income 6 - - - - - - -
Interfund Transfers In 61 - - - - - - -
Total Revenue 4,691,277 4,987,889 5,810,197 5,810,197 2,948,857 2,948,857 2,861,340 51%
Expenditures by Type
Services & Charges
Professional Services 2,026 - 26,047 26,047 - - - 26,047 0%
Debt Service Principal 376,417 392,522 409,383 409,383 409,383 - 409,383 - 100%
Debt Service Interest & Fees 116,911 102,306 85,445 85,445 83,945 - 83,945 1,500 98%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 4,693,972 3,769,003 3,864,125 3,864,125 3,864,125 - 3,864,125 - 100%
Total Services & Charges 5,189,326 4,263,831 4,385,000 4,385,000 4,357,453 - 4,357,453 27,547 99%
Capital - - - - - - - - -
Total Expenditures 5,189,326 4,263,831 4,385,000 4,385,000 4,357,453 - 4,357,453 27,547 99%
Net Surplus / (Deficit) (498,049) 724,058 1,425,197 1,425,197 (1,408,596) (1,408,596)
Beginning Cash Balance 3,492,629 2,982,744 3,706,897
Cash Adjustments (11,835) 95 -
Ending Cash Balance 2,982,744 3,706,897 5,132,094 2,550,077
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
155
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 18,472 28,483 20,000 20,000 6,937 6,937 13,063 35%
Total Revenue 18,472 28,483 20,000 20,000 6,937 6,937 13,063 35%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Total Services & Charges 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Total Expenditures 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Net Surplus / (Deficit) 1,317 4,521 - - (4,234) (4,234)
Beginning Cash Balance 1,040,462 1,037,930 1,042,908
Cash Adjustments (3,849) 456 -
Ending Cash Balance 1,037,930 1,042,908 1,042,908 1,040,462
Cash Reserves Target 1,037,930 1,042,908 1,042,908
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
156
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 18,472 28,483 20,000 20,000 6,937 6,937 13,063 35%
Total Revenue 18,472 28,483 20,000 20,000 6,937 6,937 13,063 35%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Total Services & Charges 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Total Expenditures 17,155 23,962 20,000 20,000 11,171 - 11,171 8,829 56%
Net Surplus / (Deficit) 1,317 4,521 - - (4,234) (4,234)
Beginning Cash Balance 1,040,462 1,037,930 1,042,908
Cash Adjustments (3,849) 456 -
Ending Cash Balance 1,037,930 1,042,908 1,042,908 1,040,462
Cash Reserves Target 1,037,930 1,042,908 1,042,908
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
157
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name 2018 TIF Park Bond Debt Service 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
Interest Earnings (275) 27,510 12,618 12,618 6,822 6,822 5,796 54%
Debt Proceeds 993,495 - - - - - - -
Total Revenue 993,220 27,510 12,618 12,618 6,822 6,822 5,796 54%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)993,220 27,510 12,618 12,618 6,822 6,822
Beginning Cash Balance - 991,077 1,018,984
Cash Adjustments (2,143) 396 -
Ending Cash Balance 991,077 1,018,984 1,031,602 1,027,052
Cash Reserves Target 991,077 1,018,984 1,031,602
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. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
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
158
City of South Bend, Indiana
Monthly Financial Report
August 31, 2020
Fund Name South Shore Double Tracking Debt Service Fund Number 352
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
Interest Earnings - - - 20 13 13 7 65%
Debt Proceeds - 9,447,841 - - - - - -
Interfund Transfers In - - - 488,171 488,171 488,171 - 100%
Total Revenue - 9,447,841 - 488,191 488,184 488,184 7 100%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - 270,000 - 270,000 (270,000) -
Debt Service Interest & Fees - 293,022 - - 247,313 - 247,313 (247,313) -
Total Services & Charges - 293,022 - - 517,313 - 517,313 (517,313) -
Capital - 9,125,000 - - - - - - -
Total Expenditures - 9,418,022 - - 517,313 - 517,313 (517,313) -
Net Surplus / (Deficit)- 29,819 - 488,191 (29,129) (29,129)
Beginning Cash Balance - - 29,819
Cash Adjustments - - -
Ending Cash Balance - 29,819 518,010 518,001
Cash Reserves Target - 29,819 518,010
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
100% debt service reserve per bond covenants
This fund is used to pay for the semi-annual payment of debt service principal and interest to the bondholders for the South Bend Redevelopment Authority Lease Rental Revenue
Bonds of 2019 South Shore Double Tracking Project (debt schedule #200). The bonds were issued to fund the Northern Indiana Commuter Transportation District Main Line Double
Tracking Project, which will be located partly within the geographical boundaries of the River West Development Area. The par amount of the bonds was $7,985,000 with a premium
of $1,462,840.60. The bonds were closed on December 28, 2019 with a net interest rate of 5%.
This fund receives interfund transfers from the River West TIF Fund (#324) in the amount of the lease rental payments per the debt schedule. This fund receives revenue from interest
earned on the cash balance held at the trustee bank.
At the time of issuance, $9,125,000 went towards the capital project, and the remaining amount went towards cost of issuance.
Lease rental payments are due on January 15 and July 15 and bond payments are due on February 1 and August 1. The final bond payment is due Feburary 1, 2030.
159
City of South Bend, Indiana
Monthly Financial Report
August 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
Local Income Taxes - 84,095 8,775 24,117 21,192 21,192 2,925 88%
Interest Earnings 2,799 24,815 15,000 15,000 7,329 7,329 7,671 49%
Donations 607,302 1,177,112 1,000,000 1,500,000 500,000 500,000 1,000,000 33%
Interfund Transfers In 28,126 - 150,000 150,000 100,000 100,000 50,000 67%
Total Revenue 638,227 1,286,022 1,173,775 1,689,117 628,521 628,521 1,060,596 37%
Expenditures by Type
Services & Charges
Professional Services 1,894 5,211 4,500 4,500 1,657 - 1,657 2,844 37%
Grants & Subsidies - 416,989 1,025,000 1,414,636 535,111 198,853 733,964 680,672 52%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 28,100 - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 536,768 198,853 735,621 683,516 52%
Capital - - - 2,214 2,214 - 2,214 - 100%
Total Expenditures 29,994 422,200 1,029,500 1,421,350 538,982 198,853 737,835 683,516 52%
Net Surplus / (Deficit) 608,233 863,822 144,275 267,767 89,540 (109,313)
Beginning Cash Balance 7,403 614,296 1,476,915
Cash Adjustments (1,340) (1,204) -
Ending Cash Balance 614,296 1,476,915 1,744,682 1,640,402
Cash Reserves Target 7,498 105,550 355,338
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
160
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 10,966 11,146 - 120 73 73 47 61%
Total Revenue 10,966 11,146 - 120 73 73 47 61%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - 624,194 - 752 - 752 752 - 100%
Total Expenditures - 624,194 - 752 - 752 752 - 100%
Net Surplus / (Deficit)10,966 (613,048) - (632) 73 (678)
Beginning Cash Balance 614,013 622,685 10,965
Cash Adjustments (2,293) 1,328 -
Ending Cash Balance 622,685 10,965 10,333 11,052
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
161
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings (2,882) 202,657 - 35,000 23,116 23,116 11,884 66%
Debt Proceeds 11,097,608 - - - - - - -
Total Revenue 11,094,726 202,657 - 35,000 23,116 23,116 11,884 66%
Expenditures by Type
Services & Charges
Professional Services 185,391 640,860 - 358,641 61,892 38,428 100,320 258,321 28%
Debt Service Interest & Fees 259,773 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 445,164 640,860 - 358,641 61,892 38,428 100,320 258,321 28%
Capital 223,104 5,895,577 - 3,733,723 1,059,509 821,506 1,881,015 1,852,708 50%
Total Expenditures 668,268 6,536,438 - 4,092,364 1,121,402 859,933 1,981,335 2,111,029 48%
Net Surplus / (Deficit)10,426,458 (6,333,781) - (4,057,364) (1,098,286) (1,958,219)
Beginning Cash Balance - 10,403,960 4,085,672
Cash Adjustments (22,497) 15,493 -
Ending Cash Balance 10,403,960 4,085,672 28,308 3,001,627
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
162
City of South Bend, Indiana
Monthly Financial Report
August 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
Interest Earnings 6,915 10,900 8,000 8,000 2,703 2,703 5,297 34%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 6,915 10,900 8,000 8,000 2,703 2,703 5,297 34%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Grants & Subsidies - - 50,000 50,000 - - - 50,000 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 50,000 50,000 - - - 50,000 0%
Capital - - - - - - - - -
Total Expenditures - - 50,000 50,000 - - - 50,000 0%
Net Surplus / (Deficit)6,915 10,900 (42,000) (42,000) 2,703 2,703
Beginning Cash Balance 387,224 392,693 403,750
Cash Adjustments (1,446) 157 -
Ending Cash Balance 392,693 403,750 361,750 406,947
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
163