HomeMy WebLinkAbout2020-09 - 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
September 30, 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
September 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.
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 11,282,977 (1,058,128) 3,685,075
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 3,264,949 3,500,678 (235,729) 776,578
212 Dept of Community Investment Grants 305,248 7,311,291 9,617,968 (2,306,677) (2,001,429)
216 Police State Seizures 238,323 32,281 108,753 (76,472) 161,851
217 Gift, Donation, Bequest 668,273 567,463 791,062 (223,599) 444,674
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 4,167,695 - -
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 2,527,156 2,974,341 (447,185) 2,246
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 18,500,404 (2,051,379) 10,673,318
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 93,013,154 108,567,875 (15,554,721) 53,206,485
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 September 30, 2020
Projected Cash Balance
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 September 30, 2020
Projected Cash Balance
Capital Funds
287 Fire Department Capital 1,962,214 4,192,066 5,295,935 (1,103,869) 858,345
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 2,195,285 (1,681,288) 514,684
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 1,016,476 680 669,484 (668,804) 347,672
759 Eddy Street Commons Capital 3,048,190 20 3,048,122 (3,048,102) 88
Total Capital Funds 19,274,855 5,848,331 21,692,826 (15,844,495) 3,430,360
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 1,700,349 (93,383) (28,458)
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 14,115,020 (5,614,322) 3,802,742
643 Sewage Works Reserve Operations & Maintenance 5,563,851 120,000 120,000 - 5,563,851
649 Sewage Sinking (Debt Service)1,087,745 13,899,396 7,785,015 6,114,381 7,202,126
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 61,942,231 106,811,575 121,014,935 (14,203,360) 47,738,871
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
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 September 30, 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 222,869,860 341,035,785 393,699,446 (52,663,661) 170,206,198
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport)30,950,203 17,448,377 34,936,226 (17,487,849) 13,462,354
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 56,958,663 (28,483,902) 25,216,044
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 62,583,129 (31,815,322) 31,697,221
Grand Total 286,382,403 371,803,592 456,282,575 (84,478,983) 201,903,418
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status Cash ActualFund Fund Name Cash OutstandingAvailable Reserve % ofBalance Encumb. Cash * Requirement Variance Budget Notes Cash Reserve PolicyUnder Reserve Requirement201 Parks & Recreation 1,980,811 582,228 1,398,583 4,123,877 (2,725,294) 8% Building back up reserves after capital spend in 2019 25% of Annual expenditures278 Take Home Vehicle Police 679,170 90 679,080 750,000 (70,920) 685% Slightly under reserve requirement Set dollar amount of $750,000610 Solid Waste Operations(168,660) 169,717 (338,376) 609,152 (947,528) -6% Expenditures higher than revenues 10% of Annual expenditures629 Water Works Reserve - O & M 2,912,652 - 2,912,652 2,923,544 (10,892) 17% Slightly under reserve requirement16.67% of annual operating expenses in Fund 620, net of transfersUnder Reserve Requirement Total 5,403,974$ 752,035$ 4,651,939$ 8,406,573$ (3,754,634)$ Meets or Exceeds Requirement101 General Fund 40,554,339 1,189,852 39,364,486 25,515,819 13,848,667 54% Property tax distribution received in June & Dec 35% of Annual expenditures102 Rainy Day Fund 10,831,603 - 10,831,603 8,998,791 1,832,812 4%3% of total expenditures in previous fiscal year, excluding interfund transfers202 Motor Vehicle Highway 6,740,382 1,747,595 4,992,787 2,820,744 2,172,043 44% 25% of Annual expenditures211 DCI Administration Fund 1,654,364 241,522 1,412,843 350,068 1,062,775 40% 10% of Annual expenditures216 Police State Seizures 208,610 - 208,610 27,188 181,422 192% 25% of Annual expenditures218 Police Curfew Violations 13,781 - 13,781 250 13,531 1378% 25% of Annual expenditures220 Law Enforcement Continuing Education 483,200 34,644 448,555 98,844 349,711 113% 25% of Annual expenditures221 Rent Units Regulation 173,255 26,850 146,405 - 146,405 42% 10% of Annual expenditures222 Central Services Operations 1,546,158 21,284 1,535,327 864,263 671,064 18%10% of Annual expenditures, excluding utility accounting226 Liability Insurance 5,399,189 62,847 5,336,342 2,561,041 2,775,301 104% 50% of Annual expenditures230 Code Enforcement 623,617 162,928 460,689 416,770 43,919 11% 10% of Annual expenditures249 Public Safety L.O.I.T. 4,394,034 - 4,394,034 716,044 3,677,990 49% 8% of Annual expenditures - one month reserve266 MVH Restricted 1,344,352 192,403 1,151,949 - 1,151,949 100%No reserve requirement - Grant fund - spend down to zero273 Morris PAC/Palais Royale Marketing 75,235 9,984 65,251 7,704 57,547 212% 25% of Annual expenditures274 Morris PAC Self-Promotion 225,133 - 225,133 28,750 196,383 196% 25% of Annual expenditures288 EMS Operating 2,323,763 2,170 2,321,593 456,015 1,865,578 127% 25% of Annual expenditures289 HAZMAT 27,900 2,404 25,496 2,500 22,996 255% 25% of Annual expenditures291 Indiana River Rescue 334,737 2,326 332,411 23,771 308,640 350% 25% of Annual expenditures294 Regional Police Academy 125,817 - 125,817 5,625 120,192 559% 25% of Annual expenditures299 Police Federal Drug Enforcement 83,227 - 83,227 12,750 70,477 163% 25% of Annual expenditures315 Airport 2003 Debt Reserve 1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve 1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants351 2018 TIF Park Bond Debt Svc Reserve 1,028,300 - 1,028,300 1,028,300 - 100% 100% debt service reserve per bond covenants404 County Option Income Tax 15,171,445 3,126,201 12,045,244 9,250,202 2,795,042 65% 50% of Annual expenditures408 Economic Development Income Tax 19,806,240 3,035,819 16,770,422 8,036,486 8,733,936 104% 50% of Annual expenditures433 Redevelopment General 2,521,852 187,835 2,334,018 355,338 1,978,680 164% Revenue received annually in September 25% of Annual expenditures600 Consolidated Building Fund 2,166,945 240,685 1,926,260 501,357 1,424,903 96% 25% of Annual expenditures601 Parking Garages 763,953 279,864 484,090 424,918 59,172 28% 25% of Annual expenditures620 Water Works Operations 4,209,210 838,219 3,370,991 1,174,562 2,196,429 14% 5% of Annual expenditures624 Water Works Customer Deposit 1,283,608 - 1,283,608 1,283,608 - 100% 100% cash reserves for customer deposits625 Water Works Sinking Fund 976,984 1,279,161 (302,177) (302,177) - 100%Encumbrances reflect total annual debt payments, funds are transferred from operations to cover100% cash reserves per bond covenants626 Water Works Bond Reserve 1,440,930 - 1,440,930 1,440,930 - 100%100% cash reserves per bond covenants and Crowe HorwathSeptember 30, 2020
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status Cash ActualFund Fund Name Cash OutstandingAvailable Reserve % ofBalance Encumb. Cash * Requirement Variance Budget Notes Cash Reserve PolicySeptember 30, 2020640 Sewer Repair Insurance 2,058,453 9,219 2,049,233 185,589 1,863,644 276% 25% of Annual expenditures641 Sewage Works Operations 8,629,024 4,323,455 4,305,569 2,385,805 1,919,764 9% 5% of Annual expenditures643 Sewage Works Reserve - O & M 5,550,801 - 5,550,801 5,323,399 227,402 17% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking 13,929,655 6,368,812 7,560,843 7,560,843 - 100% 100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve 3,990,151 - 3,990,151 3,990,151 - 100%100% cash reserves per bond covenants and Crowe Horwath654 Sewage Works Deposit Fund 587,165 - 587,165 587,165 - 100% 100% cash reserves for customer deposits655 Project ReLeaf 469,448 - 469,448 108,365 361,083 108% 25% of Annual expenditures667 Storm Sewer Fund 805,570 64,035 741,535 217,933 523,602 85% 25% of Annual expenditures670 Century Center Operations 1,398,989 58,166 1,340,823 1,258,975 81,848 27% 25% of Annual expenditures671 Century Center Capital 983,587 - 983,587 800,000 183,587 98%$800,000 Minimum per Board of Managers701 Firefighters Pension 1,484,126 - 1,484,126 479,931 1,004,195 31% 10% of Annual expenditures702 Police Pension 2,054,918 34 2,054,884 624,141 1,430,743 33% 10% of Annual expenditures711 Self-Funded Employee Benefits 10,670,825 471,675 10,199,150 4,627,133 5,572,017 55% 25% of Annual expenditures713 Unemployment Comp Fund 81,222 - 81,222 13,750 67,472 148% 25% of Annual expenditures714 Parental Leave Fund 124,255 - 124,255 20,308 103,947 49%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund 297,851 - 297,851 297,851 - 100% 100% cash reserves - trust & agency funds725 Morris / Palais Box Office 422,079 - 422,079 422,079 - 100% 100% cash reserves - trust & agency funds726 Police Distributions Payable 906,075 - 906,075 906,075 - 100% 100% cash reserves - trust & agency funds730 City Cemetery 30,001 - 30,001 5,000 25,001 150% 25% of Annual expenditures731 Bowman Cemetery 471,950 - 471,950 400,000 71,950 100% $400,000 minimum752 South Bend Redevelopment Authority 64,560 - 64,560 64,560 - 100% 100% cash reserves per bond covenants755 South Bend Building Corporation 835,896 - 835,896 835,896 - 100% 100% cash reserves per bond covenants756 2015 Smart Streets Bond Service Fund 1,739,055 - 1,739,055 1,739,055 - 100% 100% cash reserves per bond covenants757 2015 Parks Bond Debt Service 493,879 - 493,879 493,879 - 100% 100% cash reserves per bond covenants760 Eddy St Commons Bond Debt Service 3,463,280 - 3,463,280 2,500,000 963,280 249% $2,500,000 minimumMeets or Exceeds Requirement Total 190,854,935$ 23,979,989$ 166,885,400$ 104,728,301$ 62,157,099$ No Reserve Requirement209 Studebaker/Oliver Revitalizing Grants 789,453 601,602 187,852 - 187,852 100%No reserve requirement - Grant fund - spend down to zero210 DCI State Grants 28,750 81,282 (52,532) - (52,532) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero212 DCI Federal Grants 269,720 3,486,252 (3,216,532) - (3,216,532) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest 928,017 328,596 599,421 - 599,421 100% No reserve requirement219 Unsafe Building 857,424 18,788 838,636 - 838,636 100% No reserve requirement224 Central Services Capital 33,735 84,559 (50,824) - (50,824) 100% To receive interfund transfer from Fund 222No reserve requirement - Capital fund - spend down to zero227 Loss Recovery Fund 484,048 73,104 410,944 - 410,944 100% No reserve requirement251 Local Roads & Streets 4,242,619 1,695,926 2,546,693 - 2,546,693 100% No reserve requirement
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status Cash ActualFund Fund Name Cash OutstandingAvailable Reserve % ofBalance Encumb. Cash * Requirement Variance Budget Notes Cash Reserve PolicySeptember 30, 2020257 LOIT 2016 Special Distribution 268,327 116,388 151,940 - 151,940 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights - Federal Grant 414,544 20,341 394,203 - 394,203 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response(849,220) 1,317,184 (2,166,404) - (2,166,404) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant 2,485,395 806,794 1,678,601 - 1,678,601 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center 2,242,256 1,920,899 321,357 - 321,357 100% Reimbursed through interfund allocation No reserve requirement280 Police Block Grants 4,132 - 4,132 - 4,132 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital 2,727,433 1,989,516 737,916 - 737,916 100%No reserve requirement - Capital fund - spend down to zero292 Police Grants 26,716 - 26,716 - 26,716 100%No reserve requirement - Grant fund - spend down to zero295 COPS MORE Grant 71,858 56,747 15,111 - 15,111 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero312 2017 Park Bond Debt Service(332,969) - (332,969) - (332,969) 100% Property tax distribution received in June & Dec No reserve requirement324 TIF - River West TIF (Airport) 23,613,265 5,121,921 18,491,344 - 18,491,344 100% Property tax distribution received in June & Dec No 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 690 - 690 690 - 100%100% debt service reserve per bond covenants401 Coveleski Stadium Capital 11,669 - 11,669 - 11,669 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development 114,769 169,588 (54,819) - (54,819) 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement 633,147 7,250 625,897 - 625,897 100%No reserve requirement - Capital fund - spend down to zero410 Urban Develop Action Grant (UDAG) 39,881 - 39,881 - 39,881 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction 1,909,684 257,876 1,651,808 - 1,651,808 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital 537,574 323,798 213,776 - 213,776 100% No reserve requirement422 TIF - West Washington 1,041,386 249,292 792,095 - 792,095 100% Property tax distribution received in June & Dec No reserve requirement429 TIF - River East Devevelopment 7,153,287 1,402,101 5,751,186 - 5,751,186 100% Property tax distribution received in June & Dec No reserve requirement430 TIF - Southside Development Area #1 11,508,745 643,360 10,865,385 - 10,865,385 100% Property tax distribution received in June & Dec No reserve requirement435 TIF - Douglas Road 93,016 15,108 77,909 - 77,909 100% Property tax distribution received in June & Dec No reserve requirement436 TIF - River East Residential 2,304,833 - 2,304,833 - 2,304,833 100% Property tax distribution received in June & Dec No reserve requirement439 Certified Technology Park 11,065 - 11,065 - 11,065 100% No reserve requirement450 Palais Royale Historic Preservation 78,245 - 78,245 - 78,245 100% No reserve requirement451 2018 Fire Station #9 Bond Capital 313,816 - 313,816 - 313,816 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital 2,748,930 332,806 2,416,124 - 2,416,124 100%No reserve requirement - Bond capital fund - spend down to zero453 2018 Zoo Bond Capital 27,828 - 27,828 - 27,828 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone 407,441 - 407,441 - 407,441 100% No reserve requirement471 2017 Park Bond Capital 6,807,623 1,241,569 5,566,054 - 5,566,054 100%No reserve requirement - Bond capital fund - spend down to zero
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status Cash ActualFund Fund Name Cash OutstandingAvailable Reserve % ofBalance Encumb. Cash * Requirement Variance Budget Notes Cash Reserve PolicySeptember 30, 2020611 Solid Waste Capital 525,157 637,696 (112,539) - (112,539) 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital 6,787,463 139,731 6,647,732 - 6,647,732 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital 14,761,655 3,164,023 11,597,633 - 11,597,633 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672 Century Center Energy Savings 303,409 205,709 97,700 - 97,700 100% No reserve requirement705 Police K-9 Unit 2,417 - 2,417 - 2,417 100% No reserve requirement750 Equipment/Vehicle Leasing 347,675 - 347,675 - 347,675 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund 1,954,940 - 1,954,940 - 1,954,940 100%No City reserve requirement; there are program requirements759 Eddy St Commons Bond Capital 839,754 - 839,754 - 839,754 100%No reserve requirement - Bond capital fund - spend down to zeroNo Reserve Requirement Total 99,571,604$ 26,509,803$ 73,061,800$ 690$ 73,061,110$ Total Funds 295,830,512$ 51,241,827$ 244,599,139$ 113,135,564$ 131,463,575$
City of South Bend
Monthly Fund Financials
Revenue Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
City Controlled Funds
101 General Fund 71,659,754 3,098,143 44,290,089 40,804,212 27,369,665 62%
Special Revenue Funds
102 Rainy Day 132,905 7,873 79,728 184,439 53,177 60%
201 Parks & Recreation 16,456,050 390,147 10,242,879 13,740,957 6,213,171 62%
202 Motor Vehicle Highway 10,224,849 578,556 8,075,330 5,660,145 2,149,519 79%
209 Studebaker-Oliver Revitalizing Grants 120,000 589 105,997 115,591 14,003 88%
210 Economic Development State Grants 630,706 34 54,669 56,355 576,037 9%
211 Department of Community Investment (DCI) 3,264,949 213,756 2,632,803 2,338,150 632,146 81%
212 Dept of Community Investment Grants 7,311,291 232,325 1,779,778 1,602,596 5,531,513 24%
216 Police State Seizures 32,281 152 1,632 8,973 30,649 5%
217 Gift, Donation, Bequest 567,463 4,506 601,281 730,962 (33,818) 106%
218 Police Curfew Violations 627 279 864 269 (237) 138%
219 Unsafe Building 119,500 2,863 42,185 701,348 77,315 35%
220 Law Enforcement Continuing Education 255,121 23,284 196,869 230,194 58,252 77%
221 Rental Units Regulation 345,826 115,987 288,987 5,095 56,839 84%
227 Loss Recovery 4,579 382 4,435 10,727 144 97%
230 Code Enforcement Fund 4,167,695 385,243 3,294,197 - 873,498 79%
249 Public Safety LOIT 9,733,297 733,687 7,539,620 7,111,175 2,193,677 77%
251 Local Roads & Streets 1,939,420 173,733 1,375,110 3,424,520 564,310 71%
257 LOIT Special Distribution 2,926 143,443 144,999 101,310 (142,073) 4956%
258 Human Rights Federal Grant 151,228 36,033 43,955 85,673 107,273 29%
264 COVID-19 Response - 307,637 1,062,958 - (1,062,958) 0%
265 Local Road & Bridge Grant 2,527,156 1,807 2,210,319 559,142 316,837 87%
266 MVH Restricted Fund 3,055,250 172,890 2,071,418 2,386,769 983,832 68%
273 Morris PAC / Palais Royale Marketing 15,566 55 2,897 13,793 12,669 19%
274 Morris PAC / Self-Promotion 106,794 18,273 39,073 52,660 67,721 37%
280 Police Block Grants 51 3 30 70 21 60%
289 HAZMAT 10,238 20 206 9,794 10,032 2%
291 Indiana River Rescue 92,317 245 54,514 134,468 37,803 59%
292 Police Grants - - - - - 0%
294 Regional Police Academy 21,240 91 10,190 19,577 11,050 48%
295 COPS MORE Grant 396,471 712 187,155 57,385 209,316 47%
299 Police Federal Drug Enforcement 6,366 18 676 2,574 5,690 11%
404 County Option Income Tax 16,449,025 1,131,320 13,294,415 11,072,031 3,154,610 81%
408 Economic Development Income Tax 14,153,675 1,019,620 10,986,894 10,556,132 3,166,781 78%
410 Urban Development Action Grant 30,500 29 15,951 74,318 14,549 52%
655 Project ReLeaf 456,559 35,705 337,065 346,407 119,494 74%
705 Police K-9 Unit 22 2 18 41 4 81%
730 City Cemetery Trust 220 22 220 511 0 100%
731 Bowman Cemetery 5,791 343 3,455 8,033 2,336 60%
754 Industrial Revolving Fund 225,200 30,305 192,373 204,558 32,827 85%
Total Special Revenue Funds 93,013,154 5,761,968 66,975,145 61,606,741 26,038,009 72%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,157,120 - 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 46,018 319,149 381,315 94,347 77%
752 South Bend Redevelopment Authority 2,875,000 34 2,673,838 2,674,006 201,162 93%
755 South Bend Building Corporation 2,649,000 11 2,648,456 2,653,190 544 100%
756 Smart Streets Debt Service 1,719,500 8 1,716,848 1,719,144 2,652 100%
757 2015 Parks Bond Debt Service 379,756 30,750 284,514 287,112 95,242 75%
760 Eddy Street Commons Debt Service 1,396,625 16 1,392,205 1,304,900 4,420 100%
Total Debt Service Funds 10,931,728 76,836 10,007,138 10,007,150 924,591 92%
City of South Bend
Monthly Fund Financials
Revenue Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
Capital Funds
287 Fire Department Capital 4,192,066 8,988 3,256,596 493,183 935,470 78%
401 Coveleski Stadium Capital 30,162 8 129 583 30,033 0%
406 Cumulative Capital Development 435,834 83 258,578 272,333 177,256 59%
407 Cumulative Capital Improvement 274,433 475 130,452 144,913 143,981 48%
412 Major Moves Construction 513,997 1,392 508,927 631,720 5,070 99%
416 Morris Performing Arts Center Capital 283,933 18,500 216,597 57,314 67,336 76%
450 Palais Royale Historic Preservation 15,700 57 4,429 12,227 11,271 28%
451 2018 Fire Station #9 Bond Capital 3,854 228 2,564 37,662 1,290 67%
453 2018 Zoo Bond Capital 12,652 0 293 20,647 12,359 2%
471 2017 Parks Bond Capital 85,000 5,530 63,721 205,282 21,279 75%
750 Equipment/Vehicle Leasing 680 1 678 1,488,282 2 100%
759 Eddy Street Commons Capital 20 0 11 50 9 56%
Total Capital Funds 5,848,331 35,264 4,442,975 3,364,197 1,405,356 76%
Enterprise Funds
288 Emergency Medical Services Operating 11,114 - 11,113 5,067,837 1 100%
600 Consolidated Building Fund 1,800,103 131,602 1,009,635 3,379,852 790,468 56%
601 Parking Garages 1,356,448 62,443 663,044 769,698 693,404 49%
610 Solid Waste Operations 5,711,736 493,811 4,306,257 4,107,554 1,405,479 75%
611 Solid Waste Capital 1,606,966 110 1,268,855 1,056,985 338,111 79%
620 Water Works Operations 21,394,976 2,217,589 16,125,039 15,001,529 5,269,937 75%
622 Water Works Capital 4,107,965 352,893 3,172,266 2,535,623 935,699 77%
624 Water Works Customer Deposit 20,000 935 9,538 26,242 10,462 48%
625 Water Works Sinking (Debt Service) 1,841,486 102,137 920,946 1,529,370 920,540 50%
626 Water Works Bond Reserve 20,000 1,024 10,568 24,992 9,432 53%
629 Water Works Reserve Operations & Maintenance 240,000 2,119 38,491 275,439 201,509 16%
640 Sewer Repair Insurance 670,302 58,165 516,104 525,652 154,198 77%
641 Sewage Works Operations 39,435,552 3,234,219 28,040,112 30,733,695 11,395,440 71%
642 Sewage Works Capital 8,500,698 66,463 8,559,965 5,313,590 (59,267) 101%
643 Sewage Works Reserve Operations & Maintenance 120,000 4,038 41,048 248,355 78,952 34%
649 Sewage Sinking (Debt Service) 13,899,396 6,023,973 13,888,712 7,850,428 10,684 100%
653 Sewage Debt Service Reserve 45,000 106 20,802 62,281 24,198 46%
654 Sewage Works Customer Deposit 25,000 412 3,829 155 21,171 15%
667 Storm Sewer Fund 1,046,360 87,128 781,755 254,019 264,605 75%
670 Century Center Operations 4,940,073 357,277 1,555,412 3,716,865 3,384,661 31%
671 Century Center Capital 18,400 8 1,906 187,668 16,494 10%
Total Enterprise Funds 106,811,575 13,196,451 80,945,395 82,667,830 25,866,180 76%
Internal Service Funds
222 Central Services 13,387,866 683,512 5,406,503 10,178,757 7,981,363 40%
224 Central Services Capital 258,491 7,287 153,768 2,536 104,723 59%
226 Liability Insurance 4,516,782 248,980 3,778,664 4,025,679 738,118 84%
278 Police Take Home Vehicle 14,152 933 8,735 17,318 5,417 62%
279 IT / Innovation / 311 Call Center 6,830,239 559,302 5,159,179 6,156,899 1,671,060 76%
711 Self-Funded Employee Benefits 16,452,533 1,343,380 12,234,622 10,260,202 4,217,911 74%
713 Unemployment Compensation 8,546 612 6,073 3,432 2,473 71%
714 Parental Leave Fund 257,952 18,955 175,833 116,068 82,119 68%
Total Internal Service Funds 41,726,561 2,862,961 26,923,376 30,760,890 14,803,185 65%
City of South Bend
Monthly Fund Financials
Revenue Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
Trust & Agency Funds
701 Fire Pension 4,906,502 2,160,017 4,324,327 4,469,172 582,175 88%
702 Police Pension 6,138,180 2,988,187 6,056,306 6,120,396 81,874 99%
Total Trust & Agency Funds 11,044,682 5,148,204 10,380,633 10,589,568 664,049 94%
Total City Controlled Funds 341,035,785 30,179,828 243,964,751 239,800,589 97,071,034 72%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 17,448,377 19,114 9,767,366 11,426,476 7,681,011 56%
422 TIF - West Washington 330,282 758 138,671 173,986 191,611 42%
429 TIF - River East Development Area (NE Dev) 2,826,336 5,219 1,751,726 1,823,720 1,074,610 62%
430 TIF - Southside Development #1 2,058,569 8,406 2,052,971 1,561,001 5,598 100%
435 TIF - Douglas Road 1,000 68 1,030 3,536 (30) 103%
436 TIF - River East Residential (NE Res) 5,810,197 1,676 2,950,533 2,828,854 2,859,664 51%
Total Tax Increment Financing Funds 28,474,761 35,242 16,662,297 17,817,574 11,812,464 59%
Redevelopment Funds
433 Redevelopment General 1,689,117 963,884 1,592,405 1,254,731 96,712 94%
439 Certified Technology Park 120 8 81 10,421 39 68%
452 2018 TIF Park Bond Capital 35,000 2,184 25,300 152,379 9,700 72%
454 Airport Urban Enterprise Zone 8,000 296 2,999 6,938 5,001 37%
Total Redevelopment Funds 1,732,237 966,372 1,620,785 1,424,469 111,452 94%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 757 7,694 18,217 12,306 38%
328 SBCDA 2003 Debt Reserve 40,000 1,265 12,864 30,456 27,136 32%
351 2018 TIF Park Bond Debt Service 12,618 747 7,569 17,511 5,049 60%
352 South Shore Double Tracking Debt Service 488,191 0 488,184 - 7 100%
Total Debt Service Funds 560,809 2,770 516,311 66,183 44,498 92%
Total Redevelopment Commission Funds 30,767,807 1,004,384 18,799,394 19,308,225 (17,795,010) 61%
Grand Total 371,803,592 31,184,212 262,764,144 259,108,814 79,276,025 71%
City of South Bend
Monthly Fund Financials
Expenditure Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
City Controlled Funds
101 General Fund 72,902,340 5,277,836 48,722,869 45,456,441 1,189,852 22,989,619 68%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,495,507 1,234,268 11,973,229 17,246,403 582,228 3,940,050 76%
202 Motor Vehicle Highway 11,282,977 785,291 6,100,854 8,823,756 1,747,595 3,434,528 70%
209 Studebaker-Oliver Revitalizing Grants 873,464 18,211 247,552 131,409 601,602 24,311 97%
210 Economic Development State Grants 691,169 22,884 95,592 323,062 81,282 514,295 26%
211 Department of Community Investment (DCI) 3,500,678 198,720 1,992,434 1,951,690 241,522 1,266,722 64%
212 Dept of Community Investment Grants 9,617,968 212,466 1,880,461 1,613,569 3,486,252 4,251,255 56%
216 Police State Seizures 108,753 - 31,753 - - 77,000 29%
217 Gift, Donation, Bequest 791,062 32,430 356,397 139,899 328,596 106,070 87%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 156,395 2,450 100,432 459,639 18,788 37,175 76%
220 Law Enforcement Continuing Education 395,377 7,858 138,307 287,889 34,644 222,425 44%
221 Rental Units Regulation 345,826 15,097 133,336 - 26,850 185,640 46%
227 Loss Recovery 200,000 - 126,896 37,311 73,104 - 100%
230 Code Enforcement Fund 4,167,695 287,179 2,523,666 - 162,928 1,481,101 64%
249 Public Safety LOIT 8,950,545 682,969 6,404,951 5,394,220 - 2,545,594 72%
251 Local Roads & Streets 5,797,965 652,018 2,915,576 1,130,552 1,695,926 1,186,463 80%
257 LOIT Special Distribution 164,087 - 47,699 588,617 116,388 - 100%
258 Human Rights Federal Grant 270,640 12,659 151,355 217,607 20,341 98,943 63%
264 COVID-19 Response 2,025,075 383,939 2,111,782 - 1,317,184 (1,403,891) 169%
265 Local Road & Bridge Grant 2,974,341 - 175,126 559,574 806,794 1,992,421 33%
266 MVH Restricted Fund 3,691,796 546,373 1,787,808 1,096,359 192,403 1,711,585 54%
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 - - 113,900 1%
280 Police Block Grants - - - - - - 0%
289 HAZMAT 10,000 - - 529 2,404 7,596 24%
291 Indiana River Rescue 95,082 5,186 17,353 29,779 2,326 75,403 21%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 22,500 - 3,057 5,728 - 19,443 14%
295 COPS MORE Grant 523,301 - 285,026 80,872 56,747 181,528 65%
299 Police Federal Drug Enforcement 51,000 - 31,000 43,499 - 20,000 61%
404 County Option Income Tax 18,500,404 633,149 10,926,747 10,319,799 3,126,201 4,447,456 76%
408 Economic Development Income Tax 16,072,972 609,234 8,610,527 7,740,157 3,035,819 4,426,627 72%
410 Urban Development Action Grant 40,000 - 30,000 45,000 - 10,000 75%
655 Project ReLeaf 433,460 28,798 258,933 455,824 - 174,527 60%
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 7,692 66,457 76,637 - 82,543 45%
Total Special Revenue Funds 108,567,875 6,378,869 59,526,241 58,800,814 17,767,905 31,273,730 71%
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 1,200 2,831,863 2,825,663 - 33,750 99%
755 South Bend Building Corporation 2,630,085 - 2,627,585 2,630,394 - 2,500 100%
756 Smart Streets Debt Service 1,713,044 - 1,712,694 1,712,019 - 350 100%
757 2015 Parks Bond Debt Service 382,131 - 381,131 382,731 - 1,000 100%
760 Eddy Street Commons Debt Service 1,391,625 - 1,390,625 1,298,125 - 1,000 100%
Total Debt Service Funds 10,907,793 1,200 10,663,481 10,559,339 205,709 38,603 100%
City of South Bend
Monthly Fund Financials
Expenditure Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
Capital Funds
287 Fire Department Capital 5,295,935 - 2,494,741 2,253,667 1,989,516 811,678 85%
401 Coveleski Stadium Capital 30,000 - 14,353 64,622 - 15,647 48%
406 Cumulative Capital Development 602,205 - 367,810 444,427 169,588 64,807 89%
407 Cumulative Capital Improvement 430,000 20,833 187,501 - 7,250 235,249 45%
412 Major Moves Construction 2,195,285 4,889 798,980 1,154,454 257,876 1,138,429 48%
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 3,018,411 - - 100%
453 2018 Zoo Bond Capital 133,581 44,108 93,394 2,714,637 - 40,187 70%
471 2017 Parks Bond Capital 8,569,760 603,635 2,334,432 3,748,515 1,241,569 4,993,758 42%
750 Equipment/Vehicle Leasing 669,484 - 669,482 3,094,432 - 2 100%
759 Eddy Street Commons Capital 3,048,122 - 2,208,448 2,864,461 - 839,674 72%
Total Capital Funds 21,692,826 673,465 9,394,482 19,432,018 3,989,598 8,308,745 62%
Enterprise Funds
288 Emergency Medical Services Operating 1,824,059 - 105,202 4,525,421 2,170 1,716,687 6%
600 Consolidated Building Fund 2,005,428 111,793 1,132,209 3,240,895 240,685 632,534 68%
601 Parking Garages 1,699,673 250,322 1,247,615 921,328 279,864 172,194 90%
610 Solid Waste Operations 6,091,520 486,338 4,794,156 4,415,862 169,717 1,127,647 81%
611 Solid Waste Capital 1,700,349 - 808,734 814,043 637,696 253,919 85%
620 Water Works Operations 23,491,243 1,837,397 15,662,113 15,159,505 838,219 6,990,911 70%
622 Water Works Capital 4,870,047 53,198 636,346 727,190 139,731 4,093,970 16%
624 Water Works Customer Deposit 20,000 935 14,764 25,825 - 5,236 74%
625 Water Works Sinking (Debt Service) 1,841,486 637 230,583 1,997,178 1,279,161 331,742 82%
626 Water Works Bond Reserve 20,000 - - 9,582 - 20,000 0%
629 Water Works Reserve Operations & Maintenance 40,000 2,119 33,344 49,149 - 6,656 83%
640 Sewer Repair Insurance 742,355 37,333 626,990 429,978 9,219 106,145 86%
641 Sewage Works Operations 47,716,109 2,217,727 34,608,439 32,690,172 4,323,455 8,784,215 82%
642 Sewage Works Capital 14,115,020 298,779 3,442,853 3,242,352 3,164,023 7,508,145 47%
643 Sewage Works Reserve Operations & Maintenance 120,000 4,038 63,636 95,146 - 56,364 53%
649 Sewage Sinking (Debt Service) 7,785,015 194,271 1,048,666 923,098 6,368,812 367,537 95%
653 Sewage Debt Service Reserve - 322,566 322,566 - - (322,566) 0%
654 Sewage Works Customer Deposit 25,000 412 5,506 - - 19,494 22%
667 Storm Sewer Fund 871,730 52,556 81,324 72,814 64,035 726,371 17%
670 Century Center Operations 5,035,901 191,436 1,892,611 3,410,159 58,166 3,085,124 39%
671 Century Center Capital 1,000,000 - - - - 1,000,000 0%
Total Enterprise Funds 121,014,935 6,061,855 66,757,658 72,749,696 17,574,952 36,682,325 70%
Internal Service Funds
222 Central Services 13,637,170 713,120 5,366,344 9,744,396 21,284 8,249,541 40%
224 Central Services Capital 279,685 - 141,992 67,778 84,559 53,133 81%
226 Liability Insurance 5,122,081 108,104 3,364,310 2,943,212 62,847 1,694,924 67%
278 Police Take Home Vehicle 99,087 30 56,002 5,277 90 42,996 57%
279 IT / Innovation / 311 Call Center 9,617,560 394,655 6,047,813 6,174,884 1,920,899 1,648,847 83%
711 Self-Funded Employee Benefits 18,508,532 1,323,335 10,910,003 13,103,629 471,675 7,126,854 61%
713 Unemployment Compensation 55,000 25,584 106,073 32,575 - (51,073) 193%
714 Parental Leave Fund 253,846 8,159 84,196 158,185 - 169,650 33%
Total Internal Service Funds 47,572,961 2,572,988 26,076,734 32,229,935 2,561,355 18,934,872 60%
Trust & Agency Funds
701 Fire Pension 4,799,311 344,114 3,177,279 3,327,066 - 1,622,032 66%
702 Police Pension 6,241,405 494,692 4,700,732 4,871,915 34 1,540,638 75%
Total Trust & Agency Funds 11,040,716 838,806 7,878,011 8,198,981 34 3,162,670 71%
Total City Controlled Funds 393,699,446 21,805,019 229,019,476 247,427,224 43,289,405 121,390,564 69%
City of South Bend
Monthly Fund Financials
Expenditure Summary
September 30, 2020
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget*
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 34,936,226 731,690 17,308,662 16,235,747 5,121,921 12,505,642 64%
422 TIF - West Washington 1,005,665 1,917 130,876 442,233 249,292 625,498 38%
429 TIF - River East Development Area (NE Dev) 9,418,041 2,092,834 4,917,024 5,490,286 1,402,101 3,098,916 67%
430 TIF - Southside Development #1 7,027,306 55,714 168,497 1,794,338 643,360 6,215,449 12%
435 TIF - Douglas Road 186,425 1,000 96,143 12,175 15,108 75,175 60%
436 TIF - River East Residential (NE Res) 4,385,000 1,500 4,358,953 4,263,831 - 26,047 99%
Total Tax Increment Financing Funds 56,958,663 2,884,655 26,980,154 28,238,610 7,431,781 22,546,727 60%
Redevelopment Funds
433 Redevelopment General 1,421,350 11,018 550,000 182,757 187,835 683,515 52%
439 Certified Technology Park 752 - - 546,403 - 752 0%
452 2018 TIF Park Bond Capital 4,092,364 279,769 1,401,171 4,574,523 332,806 2,358,388 42%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
Total Redevelopment Funds 5,564,466 290,787 1,951,171 5,303,682 520,640 3,092,655 44%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 757 11,928 17,929 - 8,072 60%
328 SBCDA 2003 Debt Reserve 40,000 1,265 19,942 29,975 - 20,058 50%
351 2018 TIF Park Bond Debt Service - - - - - - 0%
352 South Shore Double Tracking Debt Service - - 517,313 - - (517,313) 0%
Total Debt Service Funds 60,000 2,022 549,184 47,904 - (489,183) 915%
Total Redevelopment Commission Funds 62,583,129 3,177,464 29,480,508 33,590,196 7,952,422 25,150,199 60%
Grand Total 456,282,575 24,982,483 258,499,984 281,017,421 51,241,827 146,540,763 68%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan 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 Shares 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 - - - 9,330,581 12,440,774 75% LIT for Economic Development 988,824 988,824 988,824 988,824 988,824 988,824 1,105,176 1,005,446 1,005,446 - - - 9,049,011 12,098,890 75% LIT for Public Safety 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 - - - 6,574,748 8,766,330 75% LIT for Redevelopment 731 731 731 731 731 731 731 731 731 - - - 6,581 8,775 75% 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 2,773,436 - - - 28,519,379 36,873,228 77%Total Taxes 2,756,814 2,859,515 2,756,814 2,756,814 7,206,188 40,765,448 8,123,164 2,773,436 2,773,436 - - - 72,771,628 114,355,553 64%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 Tax 858,937 - - 190,750 - - - - 318,750 - - - 1,368,437 1,893,437 72%Sub Total858,937 - - 190,750 - 2,343,000 - - 318,750 - - - 3,711,437 6,130,749 61%State Shared Revenue Liquor Excise Tax 39,287 - - - - 21,599 - - - - - - 60,885 80,000 76% Liquor Gallonage Tax 61,914 - - 57,367 - - 62,672 - - - - - 181,952 221,063 82% Cigarette Tax - - - - - 136,354 - - - - - - 136,354 306,642 44% Gasoline Tax 492,927 477,174 544,164 533,667 - 853,039 407,497 243,501 514,143 - - - 4,066,111 5,621,962 72% Wheel Tax 136,698 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 - - 5,148,204 - - - 10,372,346 11,017,752 94% Sub Total730,825 576,335 705,212 795,223 171,236 6,235,134 620,640 1,053,173 5,662,347 - - - 16,550,124 19,846,419 83% Grants Federal Grants 339,419 382,623 171,959 285,146 106,181 83,607 91,517 1,674,743 520,433 - - - 3,655,630 9,347,868 39% State Grants - 48,960 21,227 9,122 23,816 394,130 - 67,820 197,541 - - - 762,616 732,933 104% Sub Total339,419 431,584 193,186 294,268 129,997 477,737 91,517 1,742,563 717,974 - - - 4,418,246 10,080,801 44% Other Intergovenmental Staffing Agreements with County - 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants - 12,500 - 648,098 23,750 1,900 - - 100 - - - 686,348 662,598 104% Federal Seized Drug - - - - - - - - - - - - - 5,000 0% State Seized Drug - - - - - - - - - - - - - 30,000 0%Sub Total- 42,500 - 648,098 23,750 1,900 - - 100 - - - 716,348 727,598 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 6,699,171 - - - 25,396,155 36,785,567 69%Licenses & PermitsBusiness Business Licenses 25,398 26,516 18,111 6,848 3,569 3,057 5,403 2,753 3,763 - - - 95,416 106,323 90% Taxi Cab Licensing 65 - 55 610 60 - 110 10 371 - - - 1,281 4,440 29% Sub Total25,463 26,516 18,166 7,458 3,629 3,057 5,513 2,763 4,134 - - - 96,697 110,763 87% Nonbusiness Lawn Parking - - - - - - - - - - - - - 10,000 0% Engineering 5,090 20,062 34,060 1,425 425 2,415 40,335 21,045 5,090 - - - 129,947 127,000 102% Right-of-Way Closures 50 200 325 150 50 25 (575) 25 - - - - 250 3,000 8% Fire Dept-Building Plan Review 1,455 2,991 1,341 238 779 1,173 1,298 2,402 3,263 - - - 14,940 24,000 62% Building Department 87,661 83,680 108,095 75,453 95,457 131,321 130,347 149,985 123,993 - - - 985,991 1,772,550 56% SBARC - Pet Licenses 2,320 3,580 3,090 810 2,095 2,530 3,345 3,425 3,070 - - - 24,265 31,200 78%Sub Total96,576 110,513 146,911 78,076 98,806 137,464 174,750 176,882 135,416 - - - 1,155,393 1,967,750 59%Total Licenses & Permits 122,039 137,029 165,076 85,533 102,435 140,521 180,263 179,645 139,549 - - - 1,252,090 2,078,513 60%Period Ending: September 30, 2020
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: September 30, 2020Charges for ServicesGeneral Government Plan Commission Charges 100 100 100 - - 100 - 600 600 - - - 1,600 4,100 39% Copies of Public Records - - - - - - - - - - - - - 1,205 0% Blueprints/Copies - - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 100 60 180 280 180 220 360 200 340 - - - 1,920 2,000 96% IT Services 73,046 38,750 - - - - - - - - - - 111,796 111,796 100%Sub Total73,246 38,910 280 280 180 320 360 800 940 - - - 115,316 119,101 97%Public Safey Accident Report Copies 7,303 6,040 5,632 1,298 6,089 8,950 8,775 6,836 8,366 - - - 59,289 82,652 72% Gun Permit Applications 4,804 3,514 6,959 2,545 2,940 8,191 6,198 7,653 8,259 - - - 51,063 40,000 128% Traffic Signal Maintenance 15,314 10,198 23,739 5,116 - 48,300 - 82,239 13,457 - - - 198,362 224,670 88% ND Special Event Coverage - - 4,878 44,698 - - - - 1,338 - - - 50,915 150,000 34% Regional Academy Tuition 4,850 3,850 550 - - - - - - - - - 9,250 20,000 46% River Rescue School Tuition 13,000 39,000 3,250 (3,250) - - - - - - - - 52,000 90,000 58% Fire Training Center Tuition - - - - - - - - 750 - - - 750 50,000 2% Emergency Medical Service 256,159 223,622 319,726 340,414 463,595 225,005 179,380 457,446 272,645 - - - 2,737,993 3,000,000 91% 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 1,275 - - - 4,563 5,000 91% EMS Late Payment Interest 2,706 - 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 1,136,200 306,091 - - - 4,761,351 6,576,296 72% Highways & Streets Sale of Signs/Materials 261 - - 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 Center 82,073 71,606 25,330 3 14,850 250 - - 194,376 - - - 388,488 1,365,018 28% Palais Royale Ballroom 23,900 15,696 10,347 - 700 6,860 - 1,103 273 - - - 58,880 245,272 24% Parks & Recreation 282,751 187,373 102,857 8,107 103,685 410,949 422,390 400,768 304,992 - - - 2,223,871 3,036,794 73% Lease of Coveleski Stadium - - - - - - - - - - - - - 30,000 0% Century Center 186,773 155,640 52,430 - 5,417 6,042 5,417 63,712 31,865 - - - 507,295 3,453,940 15% Sub Total575,497 430,315 190,964 8,110 124,652 424,100 427,807 465,583 531,507 - - - 3,178,534 8,131,024 39% Health - Animal Care & Control Pet Impound Reclaim Fee 255 295 840 365 655 625 430 935 515 - - - 4,915 6,300 78% Pet Adoption Fees 2,694 2,556 2,060 1,460 1,750 2,128 1,196 1,233 943 - - - 16,020 29,740 54% Pick Up Fees - 40 - - 100 80 40 - 40 - - - 300 550 55% Pet Micro Chipping 320 160 360 270 160 340 360 520 280 - - - 2,770 3,325 83% Vet Expenses 410 195 265 355 130 295 210 435 155 - - - 2,450 2,225 110% Pet Euthanasia - - - - 60 - - - - - - - 60 60 100% Animal Surrenders 500 600 360 280 240 460 700 640 900 - - - 4,680 8,000 59% Cremation 188 105 230 360 293 320 375 99 532 - - - 2,502 2,525 99% Rabies Specimin Prep - - - 60 150 90 30 120 30 - - - 480 525 91% Sub Total4,367 3,951 4,115 3,150 3,538 4,338 3,341 3,982 3,395 - - - 34,177 53,250 64%
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: September 30, 2020Charges for Services Other DCI Staff Contracts 10,948 11,250 80,000 4,891 13,000 282,352 99,284 598,029 48,083 - - - 1,147,837 1,174,421 98% Other Misc Charges for Services - - - - - - - - - - - - - 35,000 0% Parking-Garages 59,878 49,227 142,172 61,936 81,984 37,539 73,143 72,515 57,531 - - - 635,925 1,281,877 50% Parking-Century Center 12,657 14,928 5,922 - - - - 460 940 - - - 34,907 133,871 26% Central Services-Internal Customers 575,890 505,683 591,578 521,394 475,611 513,037 560,310 580,500 613,057 - - - 4,937,061 7,691,569 64% Central Services-External Customers 34,327 34,900 32,591 - 28,162 59,947 51,318 34,069 36,200 - - - 311,513 613,364 51% 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 1,355,479 - - - 12,103,404 16,260,298 74% 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 2,111,290 - - - 19,170,647 27,190,400 71% Sanitation Trash Collection/Residential 370,818 370,369 369,898 370,830 372,215 375,005 375,910 376,586 376,636 - - - 3,358,267 4,600,500 73% Trash Collection/Recycling - (2) - - - - 13 - - - - - 11 - NA Trash Collection/Commercial 8,002 8,083 8,041 7,988 7,965 8,007 8,051 8,207 8,227 - - - 72,571 90,000 81% Trash Collection/Apt 2 Units 3,743 3,752 3,709 3,737 3,684 3,722 3,769 3,730 3,757 - - - 33,602 42,300 79% Trash Collection/Apt 3 Units 1,740 1,626 1,646 1,605 1,626 1,656 1,743 1,608 1,685 - - - 14,935 21,100 71% Trash Collection/Apt 4 Units 2,084 2,028 2,026 2,051 1,996 2,019 1,992 2,058 2,059 - - - 18,313 25,100 73% Trash Collection/Seniors 27,738 27,747 27,768 27,646 27,646 26,997 27,142 27,134 27,044 - - - 246,860 362,000 68% Trash Collection/Special Pickup 2,580 1,730 2,720 3,440 2,600 2,800 3,880 4,120 2,580 - - - 26,450 32,000 83% Trash Collection/Yard Waste Pickup 246 142 60 40 - - - - 30 - - - 518 250 207% Trash Collection/Interdepartmental - - - - - - - - - - - - - 15,000 0% Misc Service Revenue - - - - - - - - - - - - - 1,200 0% Misc/Additional Trash Totes 15,864 16,087 16,173 16,386 17,124 20,216 24,643 28,023 29,888 - - - 184,404 162,000 114% Misc/Return Trip Customer Error 490 230 420 710 1,010 1,110 860 1,090 1,170 - - - 7,090 5,000 142% Misc/Contamination Fee 30 - - - - 150 60 80 50 - - - 370 500 74% Misc/Tote Replacement Fee 550 250 150 500 400 500 400 500 500 - - - 3,750 4,000 94% Misc/Trash Start Fee 4,090 3,770 4,030 4,430 3,270 4,180 4,110 4,110 5,120 - - - 37,110 3,500 1060% Misc/Yard Waste Totes (2) - 70 31,012 32,374 33,540 34,334 34,804 34,972 - - - 201,104 240,000 84% Sub Total437,973 435,811 436,709 470,374 471,910 479,901 486,907 492,051 493,718 - - - 4,205,355 5,604,450 75% Utilities - Water Metered Sales/Residential 640,195 632,757 624,053 648,405 624,755 702,263 877,148 853,658 851,699 - - - 6,454,933 8,218,425 79% Metered Sales/Commercial 196,835 194,039 192,981 175,367 166,823 182,445 202,012 209,861 210,799 - - - 1,731,161 2,536,515 68% Metered Sales/Industrial 34,248 36,538 36,493 30,643 29,126 37,105 38,994 36,377 37,730 - - - 317,254 485,540 65% Metered Sales/Multi Famly 109,572 104,030 103,249 102,859 102,058 107,159 106,233 108,531 114,069 - - - 957,759 1,275,551 75% Bulk Sales/Olive St 58 116 319 990 406 377 174 899 580 - - - 3,919 10,000 39% Metered Sales/Institution 10,799 10,711 12,602 10,808 10,229 10,068 11,121 12,464 11,790 - - - 100,591 131,355 77% Public Fire Protection 211,805 211,948 211,501 212,024 212,226 214,403 217,059 220,519 220,923 - - - 1,932,409 2,553,185 76% Private Fire Protection 40,282 40,383 39,765 40,230 40,123 40,083 45,554 49,709 49,763 - - - 385,892 412,005 94% Sales to Public Authorities 31,123 33,400 33,182 28,971 27,516 35,364 46,158 50,447 46,612 - - - 332,772 282,805 118% Irrigation Sales (13) 363 - 465 62 182,968 333,220 378,352 365,725 - - - 1,261,142 1,354,840 93% Interdepartmental Sales - - - - - - - - - - - - - 187,000 0% Other Water/Misc Service 40,977 44,131 28,924 19,140 16,712 24,269 17,133 19,546 35,694 - - - 246,526 665,000 37% Backflow Prevention Insp. 9,675 19,100 13,300 8,125 - 16,150 20,725 20,200 27,100 - - - 134,375 156,500 86% Water Main Extension - - - - - - - - - - - - - - NA Rents From Water Property 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 - - - 12,149 16,200 75% Revenue From Cut Off Fees 1,200 525 225 704 150 675 450 150 450 - - - 4,529 5,000 91% Penalties (Forfeit Disc.) 9,060 5,101 5,532 750 (5) 50 4 - - - - - 20,492 88,000 23% Water Leak Insurance 86,428 86,331 86,242 86,357 86,523 86,833 86,943 87,105 87,235 - - - 779,998 1,041,115 75% System Development Fee 159,458 4,703 11,543 3,428 14,543 3,856 2,146 7,703 16,681 - - - 224,058 200,965 111% 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 2,078,198 - - - 14,899,958 19,620,001 76%
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: September 30, 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 1,716,649 - - - 15,215,889 20,090,913 76% Metered Sales/Commercial 561,885 604,549 600,579 532,260 506,000 495,382 557,145 591,009 587,005 - - - 5,035,816 7,433,770 68% Metered Sales/Industrial 428,152 405,903 412,913 409,225 346,027 259,949 338,495 380,983 448,866 - - - 3,430,511 5,300,000 65% Metered Sales/Multi Famly 263,450 261,767 259,238 263,995 263,849 269,649 257,991 262,453 266,526 - - - 2,368,918 3,093,020 77% Metered Sales/Institution 26,323 26,257 30,378 26,009 19,055 23,794 25,804 28,098 26,874 - - - 232,591 294,000 79% Sales to Public Authority 76,739 81,234 82,247 71,558 65,286 73,861 89,643 99,261 98,938 - - - 738,767 1,103,480 67% Interdepartmental Sales - - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle 27,502 28,446 30,880 25,605 27,193 21,104 23,090 15,944 21,385 - - - 221,148 250,875 88% Penalties (Forfeit Disc.) 60,641 41,563 36,695 5,127 (24) 2,500 (28) - - - - - 146,473 551,344 27% Dumping Fees 1,496 630 - 3,159 3,378 420 1,155 2,748 3,798 - - - 16,783 22,116 76% Organic Resources 2,558 26,590 2,087 14,497 4,862 7,084 6,636 7,205 5,458 - - - 76,977 61,000 126% Laboratory Service Fees - - - - 1,000 - - - 240 - - - 1,240 1,500 83% Discharge Permit Fees 500 1,000 - - - - 700 - - - - - 2,200 5,500 40% System Development Fee 387,468 11,336 30,915 7,057 3,286 11,355 5,172 18,568 38,148 - - - 513,303 459,698 112% Sewer Repair Insurance 47,819 47,759 47,732 47,773 47,874 48,045 48,128 48,199 48,276 - - - 431,605 579,500 74% Sewer Repair Deductible 7,127 6,576 6,726 7,743 7,427 9,756 7,467 7,401 8,400 - - - 68,624 65,605 105% Misc Revenues 2,575 - - - - - 1,443 - - - - - 4,018 198,000 2% Interfund Revenue - - - - - - - - - - - - - 23,644 0% Storm Water Fees 87,623 86,787 86,767 85,636 85,647 86,350 86,262 86,479 86,564 - - - 778,115 1,034,160 75% Storm Water Fees/Interdepartmental - - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost 1,738 605 1,954 300 11,643 9,712 9,590 6,584 4,910 - - - 47,036 53,000 89% Clean Air/ReLeaf 37,177 37,133 37,085 37,129 37,210 37,394 37,454 37,553 35,366 - - - 333,501 451,610 74% 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 3,397,402 - - - 29,663,515 41,278,450 72%Total Charges for Services 8,715,047 7,913,066 7,983,845 7,392,400 7,468,700 8,160,139 9,396,902 10,084,522 8,922,541 - - - 76,037,162 108,584,472 70%Fines, Forfeitures, & FeesGeneral Ordinance Violation 1,835 310 400 200 - - - - - - - - 2,745 8,000 34% Bad Checks Fines - - 60 - - 30 - 10 10 - - - 110 725 15% Credit Reports - - - - - - - - - - - - - - NA Court Fees 1,429 - - - - - - 667 - - - - 2,096 10,000 21% Plan Commission Application Fee 2,800 1,600 1,800 500 500 1,600 1,800 1,675 3,050 - - - 15,325 15,325 100% Zoning Appeals Application Fee 1,250 1,625 1,675 600 - 850 975 1,150 900 - - - 9,025 10,000 90% Zoning Admin Fees 50 1,000 1,250 600 400 1,000 1,100 1,300 1,600 - - - 8,300 10,000 83% Zoning Admin Fines - - - - - - - - - - - - - - NA Tax Abatement Admin Fees - - - - - 2,375 250 - - - - - 2,625 2,625 100% Test Filling Fees - - - - - - - 300 150 - - - 450 - NA Econ Dev-CDBG Loan Late Fees - 10 - - - 20 51 20 20 - - - 121 81 149% Econ Develop-Job Target Penalty 354,660 - - - - - - - - - - - 354,660 354,660 100% Sub Total362,024 4,545 5,185 1,900 900 5,875 4,176 5,122 5,730 - - - 395,457 411,416 96%Code Enforcement Vacant Bldg Registration 300 300 - - - - 900 - - - - - 1,500 12,900 12% Landlord Registration Fee - - - - - - - 15 15 - - - 30 - NA Rental Unit Safety Fees 1,350 2,250 1,350 - 1,000 - 1,250 1,750 95,450 - - - 104,400 99,945 104% Demolition & Boarding 759 1,387 19,189 328 1,745 268 1,899 3,117 1,909 - - - 30,601 98,960 31% Collections 38 15 523 787 1,539 - 537 1,685 377 - - - 5,501 3,600 153% Environmental Violations 11,488 4,939 9,514 4,335 10,537 17,271 29,923 24,385 19,252 - - - 131,645 132,045 100% Ordinance Violation 4,403 4,615 1,330 1,000 750 1,500 3,863 2,993 2,500 - - - 22,954 48,608 47% Animal Ordinance Violation 200 - 50 - 10,375 35,200 44,279 27,139 40,374 - - - 157,617 - NA Forfeitures-Civil Penalties 2,093 14,410 4,121 - 5,538 500 28,169 4,438 2,063 - - - 61,330 119,117 51%Sub Total20,631 27,915 36,078 6,450 31,483 54,739 110,819 65,521 161,940 - - - 515,577 515,175 100%
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: September 30, 2020Fines, Forfeitures, & FeesParkingStreet Parking Fines 2,123 2,125 1,260 740 460 970 3,712 5,221 4,315 - - - 20,926 61,880 34%Public Safety False Alarms Fine 13,618 7,879 4,926 6,028 6,894 5,368 5,349 4,788 6,099 - - - 60,947 100,000 61% Noise Ordinance 38 - 20 - - - 1,111 5,933 238 - - - 7,339 4,900 150% Curfew Violation - - - - - 200 - 298 269 - - - 768 480 160% Impound Towing Fees 587 504 896 369 530 590 753 510 660 - - - 5,399 10,000 54%Sub Total14,243 8,383 5,842 6,396 7,424 6,158 7,213 11,529 7,267 - - - 74,454 115,380 65% Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 15,486 40,267 67,742 125,920 87,393 179,251 - - - 1,006,413 1,103,851 91%Other IncomeMiscellaneous Revenue Miscellaneous Revenue 12,880 40,636 76,145 261,693 3,471 49,387 171,014 (35,836) 18,792 - - - 598,183 989,779 60% Sale of Scrap Metal 5,723 1,175 195 809 2,482 345 328 310 1,560 - - - 12,926 29,442 44% Bond Interest Rebate - - - 49,487 - - - - - - - - 49,487 95,720 52% Bosch Principal Income 17,085 - - - - 17,408 - 17,473 - - - - 51,966 69,632 75% Bosch Interest Income IDFA 917 - - - - 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 2,913 - - - 12,413 30,000 41% Sub Total36,606 41,811 76,340 311,989 5,953 67,735 171,341 2,478 23,266 - - - 737,519 1,216,952 61% Bank Account Interest(645,793) 359,545 523,865 364,147 264,956 236,320 431,401 130,946 191,485 - - - 1,856,869 3,518,088 53% Rental of Property12,678 - 5,416 - - 113 22,781 543 22,577 - - - 64,108 114,144 56% Donations708,412 40,057 4,926 404,319 358,088 1,126 501,841 502,963 1,902,884 - - - 4,424,615 4,767,550 93% 3rd Party Revenue Cable TV Franchise Fees - 171,894 - - 171,245 - - 165,060 - - - - 508,199 720,000 71% AT&T Franchise Fees 45,930 - 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 Income 157,833 613,306 654,046 1,124,299 800,241 305,293 1,127,364 844,859 2,140,212 - - - 7,767,452 10,546,734 74%Reimbursements Outside Miscellaneous Reimbursements 49,280 (15,324) 482,725 39,039 41,267 (246,797) (110,802) 1,258 36,562 - - - 277,208 229,455 121% Insurance Claim 1,130,210 - - - - - 708 - - - - - 1,130,918 1,170,918 97% IT Services 8,391 1,598 3,049 3,498 2,697 4,052 2,724 3,698 2,724 - - - 32,432 32,690 99% 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 - - - - - 9,455 - - - 176,168 167,714 105% Repair Reimbursement 228 392 2,607 5,604 1,862 984 1,948 75 - - - - 13,700 13,598 101% Salary/Overtime Reimb 4,533 5,694 270,961 - 15,479 4,388 34,746 48,359 198,359 - - - 582,518 387,000 151% Diesel Tax Rebate 3,384 - 7,921 3,267 - 3,511 - 7,276 4,604 - - - 29,961 50,000 60% Pharmacy Rebates - 88,768 - - - - - 147,305 - - - - 236,073 375,000 63% Beck's Lake Reimbursement - 20,820 - - - 26,956 - - 2,258 - - - 50,034 47,777 105% EPA Professional Services 275,000 - - - - - - - - - - - 275,000 275,000 100% Sub Total1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 211,572 253,961 - - - 2,818,612 2,765,502 102%
City of South BendRevenue by Type ReportYear to Date %Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: September 30, 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 Reimbursements 1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 212,628 253,961 - - - 2,819,668 7,682,450 37%Other SourcesSale of Assets Sale of Capital Assets - - - - - - - - 114,517 - - - 114,517 10,020 1143% Sale of Non-Capital Assets - - - - - - - - 28,584 - - - 28,584 - NA Sale of Property 6 - 20,000 - - 4,993 - 82,992 - - - - 107,992 5,000 2160% Other Damage Reimbursement - - 3,560 - - - - - 5,950 - - - 9,510 3,560 267% Vehicle Damage Reimbursement - - - - - - - - - - - - - - NA Hydrant Damage Reimbursement - - - 605 - - - - - - - - 605 10,000 6% Sub Total6 - 23,560 605 - 4,993 - 82,992 149,051 - - - 261,208 28,580 914% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 6,012,801 9,629,319 2,312,934 1,839,924 9,673,675 1,564,044 6,651,125 2,806,363 1,927,827 - - - 42,418,012 50,888,129 83% PILOT 518,478 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 - - - 4,666,342 6,221,791 75% Administration Cost Allocation 585,785 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 - - - 5,272,201 7,029,607 75% IT Cost Allocation 554,735 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 - - - 4,992,695 6,656,930 75% Liability Insurance Allocation 242,853 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 - - - 2,185,869 2,914,500 75% Payroll Cost Allocation 208,369 208,391 208,391 208,391 201,980 201,980 221,213 208,391 248,509 - - - 1,915,615 2,540,788 75% Facilities Management Allocation 10,163 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 - - - 91,603 122,143 75% Utility Customer Service Mgmt Allocation141,404 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 - - - 1,272,588 1,696,782 75% 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 4,229,821 - - - 62,814,925 78,070,670 80% Issuance of Debt Capital Lease Proceeds - - - - - - - 6,156,108 - - - - 6,156,108 6,156,108 100% Bond Proceeds - - - - - - - 48,300 4,781,700 - - - 4,830,000 4,830,000 100% Premium on Bonds - - - - - - - - 913,815 - - - 913,815 913,815 100% Sub Total- - - - - - - 6,204,408 5,695,515 - - - 11,899,923 11,899,923 100% Refunds Refunds - - - - 347 458 - 16,707 1,387 - - - 18,899 13,951 135% Specific Stop Loss 1,195 - - - - - - - - - - - 1,195 10,000 12% Sub Total1,195 - - - 347 458 - 16,707 1,387 - - - 20,094 23,951 84% Other Sale of Property Held for Resale - - - - - - - 85,000 - - - - 85,000 - NA Interfund Loan - Principal Income 10,000 202,535 - 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 Income 3,795 761 609 1,101 243 446 1,409 417 317 - - - 9,098 10,000 91% Sub Total13,795 247,425 609 11,101 243 446 11,409 432,081 317 - - - 717,426 643,328 112%Total Other Sources 8,289,585 12,138,620 4,598,978 4,113,506 11,929,730 3,825,406 8,937,232 11,804,428 10,076,091 - - - 75,713,576 90,666,452 84%Revenue Total 23,840,544 24,856,869 18,039,498 17,467,785 27,933,849 62,115,413 28,543,328 28,782,647 31,184,212 - - - 262,764,144 371,803,592 71%
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 68,390 - - - 802,989 1,117,529 72%Community Initiatives 101 - 8,352 14,288 14,500 20,680 79,500 19,308 14,500 79,500 - - - 250,630 703,488 36%Clerk 101 36,422 41,812 35,313 31,320 46,475 35,523 37,103 39,914 40,579 - - - 344,461 571,490 60%Common Council 101 27,570 50,454 28,108 33,942 32,382 42,239 32,396 49,060 38,183 - - - 334,335 730,055 46%General City 101 - - 43,000 1,921 - - - - - - - - 44,921 43,000 104%Controller' Office 101 172,550 183,986 178,510 167,264 226,374 180,059 162,027 168,184 194,653 - - - 1,633,606 2,278,109 72%Human Resources 101 46,905 47,188 47,232 47,709 64,695 47,181 47,565 54,820 58,436 - - - 461,730 617,286 75%Diversity & Inclusion 101 1,573 9,651 10,922 17,740 31,011 21,623 23,932 24,907 33,311 - - - 174,671 508,776 34%Legal 101 90,519 92,286 92,766 92,026 135,830 110,729 107,969 109,561 98,860 - - - 930,546 1,405,880 66%Sub Total560,194 492,967 537,075 472,490 663,619 601,002 501,059 537,571 611,913 - - - 4,977,889 7,975,613 62%Public WorksEngineering 101 226,006 225,942 201,511 204,343 272,441 231,390 290,344 229,211 220,727 - - - 2,101,915 3,405,513 62%Streets 101 - - 500,000 - - - - - - - - - 500,000 500,000 100%Office of Sustainability 101 33,299 14,660 21,202 12,900 37,555 10,856 20,478 27,907 14,154 - - - 193,012 479,036 40%AmeriCorps Grant Program 101 32,301 27,720 24,615 23,459 33,178 22,309 23,687 20,555 18,389 - - - 226,214 453,453 50%Sub Total291,606 268,322 747,328 240,702 343,174 264,554 334,510 277,673 253,270 - - - 3,021,140 4,838,002 62%Public SafetyPolice 101 2,145,864 2,331,503 2,129,607 2,041,967 2,759,363 2,141,622 2,213,121 2,184,949 2,175,221 - - - 20,123,217 30,302,621 66%Crime Lab 101 41,404 40,329 42,146 44,017 61,096 44,050 42,479 42,136 44,004 - - - 401,662 631,268 64%Fire 101 2,092,008 1,983,381 1,945,732 1,829,009 2,496,699 2,015,961 2,038,988 2,083,580 2,075,057 - - - 18,560,415 25,952,780 72%EMS 101 35,607 66,320 48,207 35,930 31,609 40,285 62,409 48,234 38,693 - - - 407,294 826,718 49%Fire Training Center 101 1,489 3,519 805 1,664 275 3,821 8,930 5,894 544 - - - 26,942 155,035 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 4,333,518 - - - 39,519,530 57,868,422 68%Arts & CultureMorris PAC 101 94,049 91,241 254,375 88,137 81,133 51,157 67,004 45,160 50,497 - - - 822,754 1,503,719 55%Palais Royale 101 23,098 22,312 19,844 35,685 20,345 13,242 18,734 19,150 8,189 - - - 180,598 400,782 45%Sub Total117,147 113,553 274,219 123,822 101,478 64,400 85,738 64,310 58,685 - - - 1,003,352 1,904,501 53%Human RightsHuman Rights 101 20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 20,449 - - - 200,958 315,802 64%Sub Total20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 20,449 - - - 200,958 315,802 64%Total General Fund 5,305,622 5,322,199 5,746,652 4,809,896 6,480,236 5,206,397 5,307,733 5,266,298 5,277,836 - - - 48,722,869 72,902,340 67%Venues, Parks & ArtsParks & RecreationPark Administration 201 120,427 125,827 118,951 118,312 139,201 130,146 125,709 119,789 119,373 - - - 1,117,734 1,514,548 74%Park Maintenance 201 674,529 480,987 574,864 579,589 584,527 579,552 641,872 588,394 492,046 - - - 5,196,360 7,078,436 73%Golf Courses 201 65,738 81,806 134,279 71,160 194,931 144,559 167,703 150,374 153,306 - - - 1,163,855 1,551,873 75%Recreation 201 268,100 206,486 227,179 159,384 293,735 201,281 269,125 285,057 198,013 - - - 2,108,360 3,185,143 66%Marketing & Events 201 63,031 77,576 85,530 64,398 100,888 58,018 62,165 72,849 69,999 - - - 654,454 1,147,387 57%Park Projects & Capital 201 492,148 170,938 115,484 9,954 29,849 7,500 - 5,063 201,531 - - - 1,032,467 1,318,120 78%Potawatomi Zoo 201 350,000 - - - 350,000 - - - - - - - 700,000 700,000 100%Park Debt 201 - - - - - - - - - - - - - - NA Morris Palais Marketing 273 - - - - - 832 - - - - - - 832 30,816 3%Morris PAC Self-Promotion 274 - - - - - - - 1,100 - - - - 1,100 115,000 1%Coveleski Stadium Capital 401 - - 12,990 - 1,363 - - - - - - - 14,353 30,000 48%Morris PAC Improvement 416 81,282 9,189 - - - 11,400 - - - - - - 101,871 559,983 18%Palais Historic Preservation 450 34,160 - - - - - - - - - - - 34,160 69,160 49%City Cemetery 730 - - - - - - - - - - - - - 20,000 0%Bowman Cemetery 731 - - - - - - - - - - - - - - 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 1,234,268 - - - 12,125,545 17,320,466 70%Period Ending: September 30, 2020
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: September 30, 2020Parking GaragesParking Enforcement 601 9,147 2,655 36,982 3,365 373 373 373 4,826 4,826 - - - 62,922 82,470 76%Parking General Operations 601 - - - - - - - - 40,118 - - - 40,118 40,118 100%Main Street Garage 601 39,674 15,054 20,949 15,427 3,161 38,671 155,113 15,389 151,425 - - - 454,862 712,234 64%Leighton Plaza Garage 601 191,290 17,566 27,044 20,772 3,642 51,907 66,721 18,903 453 - - - 398,298 506,358 79%Wayne Street Garage 601 126,664 16,076 13,447 10,528 2,219 22,618 25,139 15,552 52,757 - - - 285,000 347,493 82%Eddy St Commons Garage 601 1,499 390 (0) 788 - - 2,191 806 742 - - - 6,415 11,000 58%Sub Total368,273 51,742 98,423 50,880 9,395 113,569 249,536 55,476 250,322 - - - 1,247,615 1,699,673 73%Century CenterCentury Center Operations 670 318,926 305,738 253,129 247,198 159,130 118,661 154,562 143,830 191,436 - - - 1,892,611 5,035,901 38%Century Center Capital 671 - - - - - - - - - - - - - 1,000,000 0%Century Center Energy Saving 672 - - - 205,388 - - - - - - - - 205,388 411,096 50%Sub Total318,926 305,738 253,129 452,586 159,130 118,661 154,562 143,830 191,436 - - - 2,097,998 6,446,997 33%Total Venues, Parks & Arts 2,836,613 1,510,289 1,620,828 1,506,262 1,863,020 1,365,518 1,670,672 1,421,931 1,676,026 - - - 15,471,159 25,467,136 61%Public SafetyPolice DepartmentPolice Seizures 216 - - 31,753 - - - - - - - - - 31,753 108,753 29%Curfew Violations 218 - - - - - - - - - - - - - 1,000 0%Law Enforcement Education 220 39,505 15,892 16,659 5,394 855 22,503 5,611 24,030 7,858 - - - 138,307 395,377 35%Public Safety LOIT - Police 249 367,320 364,899 382,289 323,519 462,281 363,609 337,196 340,458 347,439 - - - 3,289,011 4,619,658 71%Police Take Home Vehicle 278 - 683 54,724 315 - - - 250 30 - - - 56,002 99,087 57%Police Block Grant 280 - - - - - - - - - - - - - - NA Police Grants 292 - - - - - - - - - - - - - - NA Police Academy 294 - 371 2,056 630 - - - - - - - - 3,057 22,500 14%COPS More Grants 295 145,200 9,035 2,800 300 79,799 300 300 47,292 - - - - 285,026 523,301 54%Drug Enforcement 299 - - - - - - 31,000 - - - - - 31,000 51,000 61%K-9 Unit 705 - - - - - - - - - - - - - 2,020 0%Sub Total552,025 390,880 490,281 330,158 542,935 386,413 374,107 412,030 355,327 - - - 3,834,156 5,822,696 66%Fire DepartmentPublic Safety LOIT - Fire 249 316,331 312,364 326,929 325,533 466,081 344,881 343,004 345,288 335,530 - - - 3,115,940 4,330,887 72%Fire Department Capital 287 405,741 78,336 118,698 - 567,850 484,530 713,735 125,851 - - - - 2,494,741 5,295,935 47%EMS Operating Fund 288 12,128 26,828 (480) 54,622 - 12,105 - - - - - - 105,202 1,824,059 6%Hazmat 289 - - - - - - - - - - - - - 10,000 0%River Rescue 291 446 4,201 4,042 3,748 2,017 - - (2,287) 5,186 - - - 17,353 95,082 18%Sub Total734,646 421,728 449,188 383,903 1,035,949 841,516 1,056,739 468,851 340,715 - - - 5,733,236 11,555,963 50%Total Public Safety 1,286,671 812,608 939,470 714,062 1,578,884 1,227,929 1,430,846 880,881 696,042 - - - 9,567,392 17,378,659 55%Public WorksStreetsMotor Vehicle Highway 202 884,407 704,175 683,676 557,610 776,699 583,161 901,898 223,935 785,291 - - - 6,100,854 11,282,977 54%Local Roads & Streets 251 22,964 56,996 11,347 24,270 363,533 254,701 192,684 1,337,064 652,018 - - - 2,915,576 5,797,965 50%LOIT 2016 Special Distribution 257 32,338 6,681 - - 7,140 - - 1,540 - - - - 47,699 164,087 29%Local Road & Bridge Grant 265 80,354 - 15,047 - - - - 79,725 - - - - 175,126 2,974,341 6%MVH Restricted Fund 266 5,161 17 18,970 25,197 16,284 198,559 439,342 537,904 546,373 - - - 1,787,808 3,691,796 48%Major Moves 412 11,933 743 627,146 5,696 23,186 4,203 18,102 103,083 4,889 - - - 798,980 2,195,285 36%Project ReLeaf 655 28,761 28,704 28,678 28,673 29,071 28,712 28,781 28,756 28,798 - - - 258,933 433,460 60%Sub Total1,065,919 797,316 1,384,863 641,447 1,215,913 1,069,335 1,580,808 2,312,007 2,017,369 - - - 12,084,976 26,539,911 46%Solid WasteSolid Waste Operations 610 565,035 528,183 420,520 276,632 662,038 402,773 837,012 615,624 486,338 - - - 4,794,156 6,091,520 79%Solid Waste Capital 611 185,051 147,686 - 102,029 146,921 1,782 77,662 147,604 - - - - 808,734 1,700,349 48%Sub Total750,086 675,869 420,520 378,661 808,958 404,555 914,674 763,228 486,338 - - - 5,602,891 7,791,869 72%
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: September 30, 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 1,837,397 - - - 15,662,113 23,491,243 67%Water Works Capital 622 29,304 56,473 164,318 192 143,899 14,750 - 174,212 53,198 - - - 636,346 4,870,047 13%Water Works Deposit 624 2,189 1,725 2,657 1,886 1,422 1,260 2,060 630 935 - - - 14,764 20,000 74%Water Works Sinking (Debt Service) 625 2,868 906 894 840 745 221,749 1,067 877 637 - - - 230,583 1,841,486 13%Water Works Bond Reserve 626 - - - - - - - - - - - - - 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 2,119 - - - 33,344 40,000 83%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 1,894,285 - - - 16,577,150 30,282,776 55%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance 640 72,887 61,517 42,251 56,429 68,853 20,880 213,205 53,636 37,333 - - - 626,990 742,355 84%Sewer Division 641 471,391 413,031 413,550 369,127 435,823 579,110 412,550 415,578 670,515 - - - 4,180,674 9,361,910 45%Concrete Crew 641 35,932 40,443 39,640 33,427 32,031 24,921 28,863 34,250 33,769 - - - 303,276 535,869 57%Wastewater Operations 641 1,348,178 9,469,265 1,495,167 1,264,718 9,131,874 1,587,995 1,630,923 1,506,558 1,420,777 - - - 28,855,454 36,134,401 80%Organic Resources 641 245,161 147,296 96,946 69,813 126,570 140,298 218,943 131,341 92,666 - - - 1,269,034 1,683,929 75%Sewage Works Capital 642 361,864 9,094 1,588,512 36,573 15,705 330,979 35,926 765,420 298,779 - - - 3,442,853 14,115,020 24%Sewage Works Reserve Oper & Maint 643 9,459 7,459 11,486 8,141 6,134 5,415 8,799 2,705 4,038 - - - 63,636 120,000 53%Sewage Works Sinking (Debt Service) 649 1,100 550 - 750 851,995 - - - 194,271 - - - 1,048,666 7,785,015 13%Sewage Works Debt Service Reserve 653 - - - - - - - - 322,566 - - - 322,566 - NA Sewage Works Customer Deposit 654 685 567 919 687 541 513 904 277 412 - - - 5,506 25,000 22%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 3,075,125 - - - 40,118,656 70,503,499 57%Storm Water FeesStorm Sewer Fund 667 19,426 4,000 - - - 4,286 289 767 52,556 - - - 81,324 871,730 9%Sub Total19,426 4,000 - - - 4,286 289 767 52,556 - - - 81,324 871,730 9%Total Public Works 6,154,528 13,498,714 7,329,020 4,380,649 14,830,426 5,697,621 7,056,543 7,991,823 7,525,672 - - - 74,464,996 135,989,785 55%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 23,029 12,654 107,835 5,475 6,832 3,898 54,512 15,107 18,211 - - - 247,552 873,464 28%State Grant 210 4,882 9,764 18,003 - 14,645 19,955 - 5,459 22,884 - - - 95,592 691,169 14%DCI Operating 211 235,920 232,372 214,865 194,397 316,841 203,208 198,771 197,342 198,720 - - - 1,992,434 3,500,678 57%DCI Grants 212 271,478 174,307 149,054 63,614 118,831 169,727 50,786 670,198 212,466 - - - 1,880,461 9,617,968 20%UDAG 410 10,000 - - 10,000 - - 10,000 - - - - - 30,000 40,000 75%Total Dept of Community Investment 545,309 429,096 489,756 273,486 457,149 396,788 314,069 888,106 452,282 - - - 4,246,040 14,723,279 29%Code EnforcementUnsafe Building 219 17,951 12,908 3,583 1,804 37,015 1,810 20,951 1,960 2,450 - - - 100,432 156,395 64%Rental Units Regulation 221 14,675 10,902 14,595 14,880 20,723 14,880 14,880 14,880 15,097 - - - 135,511 348,002 39%Neighborhood Code Enforcement 230 168,615 158,787 149,833 143,617 189,116 149,899 213,800 176,598 173,590 - - - 1,523,856 2,864,409 53%Animal Care & Control 230 34,570 26,423 37,079 43,141 32,688 45,771 31,712 32,173 42,960 - - - 326,518 582,064 56%NEAT Crew 230 87,447 81,266 72,413 63,702 75,130 70,445 93,349 81,153 70,929 - - - 695,832 989,589 70%Total Code Enforcement 323,259 290,286 277,502 267,144 354,672 282,805 374,692 306,764 305,025 - - - 2,782,149 4,940,459 56%Building DepartmentBuilding Dept Operations 600 137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 111,493 - - - 1,107,495 1,734,885 64%Total Building Department 137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 111,493 - - - 1,107,495 1,734,885 64%Liability InsuranceSafety & Risk Management 226 15,303 14,402 14,729 14,924 18,290 18,806 6,504 12,833 8,321 - - - 124,112 213,267 58%Business Insurance 226 42,618 - 24,043 - - 24,043 646,667 24,043 - - - - 761,414 815,000 93%Liability Insurance 226 116,320 71,358 56,621 59,979 4,711 103,577 26,810 31,650 67,680 - - - 538,706 2,096,092 26%Workers Compensation 226 349,508 132,252 80,035 72,527 37,889 86,214 189,072 50,180 32,103 - - - 1,029,779 1,029,095 100%Catastrophic Events 226 - 1,559 - - - - 740,000 168,740 - - - - 910,299 968,627 94%Total Liability Insurance 523,750 219,570 175,428 147,431 60,890 232,640 1,609,054 287,445 108,104 - - - 3,364,310 5,122,081 66%
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: September 30, 2020Central ServicesEquipment Services 222 545,711 570,343 545,756 474,629 442,905 524,730 626,688 580,372 671,389 - - - 4,982,524 8,017,413 62%Central Stores 222 26 - - - - - - - - - - - 26 26 99%Print Shop 222 2,863 835 1,855 - 1,670 835 835 835 835 - - - 10,561 13,581 78%Radio Shop 222 14,381 17,817 14,218 13,958 26,765 19,353 19,284 19,188 18,904 - - - 163,868 276,224 59%Building Maintenance 222 15,913 14,821 14,050 14,674 20,051 14,838 14,350 13,640 13,512 - - - 135,848 213,243 64%Facilities Management 222 9,015 7,154 4,840 6,710 11,868 8,480 8,480 8,490 8,480 - - - 73,517 122,143 60%Electric & Gas Utilities 222 - 86,925 2,450 (89,374) - - - - - - - - - 4,994,540 0%Central Services Capital 224 86,325 - 5,501 - - - 50,167 - - - - - 141,992 279,685 51%Total Central Services 674,232 697,895 588,669 420,597 503,258 568,236 719,804 622,525 713,120 - - - 5,508,337 13,916,855 40%Capital & Debt Service Funds2017 Park Bond Debt Service 312 576,833 - - - - - 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%COIT 404 1,716,508 1,824,676 759,880 818,341 830,519 1,249,441 1,602,310 1,491,923 633,149 - - - 10,926,747 18,500,404 59%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 20,833 - - - 187,501 430,000 44%EDIT 408 921,977 1,172,714 1,330,750 859,453 1,149,512 830,810 523,144 1,212,932 609,234 - - - 8,610,527 16,072,972 54%2018 Fire Station #9 Bond Capital 451 - 62,840 - - 932 - 25,539 - - - - - 89,311 89,311 100%2018 Zoo Bond Capital 453 - 10,493 4,110 - 22,827 - 11,856 - 44,108 - - - 93,394 133,581 70%2017 Park Bond Capital 471 108,860 46,151 97,513 - 185,609 146,832 474,202 671,630 603,635 - - - 2,334,432 8,569,760 27%Equipment / Vehicle Leasing 750 337,998 57,965 271,767 - - - 1,752 - - - - - 669,482 669,484 100%Redevelopment Authority Debt Service 752 - 1,235,778 - - 358,606 - - 1,236,278 1,200 - - - 2,831,863 2,865,613 99%South Bend Building Corp 755 - 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 Service 757 - 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 Service 4,154,683 7,583,222 2,550,067 1,954,167 2,956,362 2,596,558 3,815,031 8,423,497 1,912,159 - - - 35,945,745 58,612,536 61%OtherInternal Service FundsIT / Innovation /311 Call Center 279 748,388 608,908 751,141 370,777 659,154 801,537 483,084 1,230,170 394,655 - - - 6,047,813 9,617,560 63%Employee Benefits 711 1,546,127 1,398,744 1,249,983 1,203,639 827,425 788,137 1,264,375 1,308,238 1,323,335 - - - 10,910,003 18,508,532 59%Unemployment Comp 713 - 8,809 7,432 3,943 8,878 23,674 6,413 21,340 25,584 - - - 106,073 55,000 193%Parental Leave Fund 714 7,236 4,116 13,153 15,290 22,916 6,049 2,430 4,848 8,159 - - - 84,196 253,846 33%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 1,751,733 - - - 17,148,086 28,434,938 60%MiscellaneousGift, Donation, Bequest 217 13,429 111,571 23,387 15,425 36,305 21,789 75,684 26,376 32,430 - - - 356,397 791,062 45%Loss Recovery 227 - - - - - - - 126,896 - - - - 126,896 200,000 63%Human Rights Federal Grants 258 14,659 18,902 16,303 12,679 20,083 17,569 20,495 18,008 12,659 - - - 151,355 270,640 56%COVID-19 Response 264 - - - - 224,508 230,356 992,316 280,662 383,939 - - - 2,111,782 2,025,075 104%Industrial Revolving Fund 754 - 1,046 10,220 9,589 1,051 17,573 8,600 10,685 7,692 - - - 66,457 149,000 45%Sub Total28,087 131,520 49,911 37,693 281,948 287,288 1,097,095 462,626 436,720 - - - 2,812,887 3,435,777 82%Fiduciary FundsFire Pension 701 359,412 355,948 365,951 353,627 350,802 356,346 348,169 342,910 344,114 - - - 3,177,279 4,799,311 66%Police Pension 702 513,423 534,681 496,168 655,677 500,381 500,046 496,652 509,011 494,692 - - - 4,700,732 6,241,405 75%Sub Total872,835 890,629 862,119 1,009,304 851,183 856,392 844,821 851,922 838,806 - - - 7,878,011 11,040,716 71%Total Other 3,202,673 3,042,725 2,933,738 2,640,647 2,651,505 2,763,076 3,698,218 3,879,143 3,027,259 - - - 27,838,984 42,911,431 65%Total Civil City 25,144,342 33,523,906 22,768,271 17,229,254 31,890,691 20,451,358 26,127,427 30,079,209 21,805,019 - - - 229,019,476 393,699,446 58%
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: September 30, 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 1,123,784 731,690 - - - 17,308,662 34,936,226 50%TIF West Washington 422 - 10,956 - 22,929 78,414 (22,929) 39,589 - 1,917 - - - 130,876 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 2,092,834 - - - 4,917,024 9,418,041 52%TIF Southside Development #1 430 30,337 46,399 - 13,175 3,375 - 10,721 8,775 55,714 - - - 168,497 7,027,306 2%TIF Douglas Road 435 14,050 20,758 10,275 - - 28,665 21,395 - 1,000 - - - 96,143 186,425 52%TIF River East Residential (NE Res) 436 1,885,125 246,664 - - - - 1,979,000 246,664 1,500 - - - 4,358,953 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 2,884,655 - - - 26,980,154 56,958,663 47%Redevelopment FundsRedevelopment General 433 41,850 29,105 90,388 532,180 96,131 14,125 (276,197) 11,400 11,018 - - - 550,000 1,421,350 39%Certified Technology Park 439 - - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital 452 28,484 224,666 266,461 203,940 237,317 144,833 7,996 7,705 279,769 - - - 1,401,171 4,092,364 34%Airport Urban Enterprise Zone 454 - - - - - - - - - - - - - 50,000 0%Sub Total70,334 253,771 356,848 736,120 333,448 158,958 (268,201) 19,105 290,787 - - - 1,951,171 5,564,466 35%Debt Service FundsAirport Debt Reserve 2003 315 1,773 1,398 2,153 1,526 1,150 1,015 1,649 507 757 - - - 11,928 20,000 60%Redevelop Bond - Palais Royale 328 2,964 2,338 3,599 2,551 1,922 1,697 2,757 848 1,265 - - - 19,942 40,000 50%South Shore Double Tracking 352 - - - - - - - 517,313 - - - - 517,313 - NA Sub Total4,737 3,736 5,752 4,077 3,072 2,712 4,407 518,668 2,022 - - - 549,184 60,000 915%Total Redevelopment Funds 7,659,178 2,503,422 1,417,615 1,639,108 1,573,244 1,390,412 7,146,551 2,973,513 3,177,464 - - - 29,480,508 62,583,129 47%Total Expenditures 32,803,521 36,027,328 24,185,885 18,868,361 33,463,935 21,841,770 33,273,978 33,052,722 24,982,483 - - - 258,499,984 456,282,575 57%
Civil City DebtCapital Leases140 2015 Vehicle/Equip Lease No. 1 2015 N/A 2020 Various Biannual 3,425,274 705,331 - 705,331 7,335 - 712,665 144 2015 Vehicle Lease No. 2 2015 N/A 2020 Various Biannual 1,267,183 261,372 - 261,372 3,023 - 264,395 147 2016 Central Services - Print Shop Copier 2016 N/A 2020 222 Monthly 32,525 9,527 - 7,082 333 2,445 7,416 148 2016 Central Services - Print Shop Copier 2016 N/A 2020 222 Monthly 11,413 3,343 - 2,485 117 858 2,602 149 2016 Vehicle/Equip Lease No. 1 2016 N/A 2021 Various Biannual 3,339,830 1,029,594 - 683,661 13,733 345,933 697,394 150 2016 HP Computer Lease #12 2016 N/A 2020 Various Monthly 17,440 1,716 - 1,716 12 - 1,728 152 2016 Vehicle/Equip Lease No. 2 2016 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. 1 2016 N/A 2021 201 Biannual 78,808 32,242 - 15,999 430 16,243 16,429 154 2016 Vehicle/Equip Lease No. 3 2016 N/A 2021 Various Biannual 1,256,097 513,565 - 254,866 6,742 258,698 261,609 155 2016 HP Computer Lease #13 2016 N/A 2020 Various Monthly 156,029 44,742 - 44,742 1,287 - 46,029 158 2017 Vehicle/Equip Lease No. 1 2017 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 #14 2017 N/A 2021 Various Monthly 10,305 3,710 - 2,538 116 1,171 2,655 162 2017 Vehicle/Equip Lease No. 2 2017 N/A 2022 404 Biannual 1,632,000 997,812 - 326,191 17,820 671,622 344,011 164 2017 HP Computer Lease #16 2017 N/A 2021 Various Monthly 108,922 52,784 - 26,034 1,953 26,750 27,987 166 2018 Police Radio Equipment Lease Purchase 2018 N/A 2021 404 Biannual 2,240,967 1,152,728 - 568,626 31,374 584,102 600,000 167 2017 HP Computer Lease #15 2018 N/A 2022 279 Monthly 9,698 5,446 - 2,259 179 3,186 2,439 170 2018 HP Computer Lease #17 2018 N/A 2023 279 Monthly 9,092 5,787 - 2,105 217 3,683 2,322 171 2018 Vehicle/Equip Lease #1 (PNC) Sched 1 2018 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 1 2018 N/A 2021 279 Monthly 27,101 14,021 - 10,028 474 3,993 10,503 173 2018 Canon Copier Leases 1 & 2 2018 N/A 2021 279 Monthly 297,967 226,182 - 62,392 10,707 163,790 73,099 174 2018 HP Computer Lease #18 2018 N/A 2022 279 Monthly 214,471 149,525 - 48,846 6,713 100,679 55,559 176 2018 AT&T Lease 3 2018 N/A 2021 279 Monthly 16,230 10,628 - 5,891 399 4,737 6,290 177 2018 Vehicle/Equip Lease #2 2018 N/A 2023 Various Biannual 522,878 356,655 - 36,206 6,299 320,450 42,505 178 2018 Fitness Equipment Lease 2018 N/A 2023 201 Annual 205,473 160,067 - 36,422 10,100 123,645 46,522 179 2019 AT&T Lease 4 2019 N/A 2021 279 Monthly 11,520 8,168 - 4,149 315 4,019 4,464 180 2018 HP Computer Lease #19 2018 N/A 2023 279 Monthly 36,860 28,506 - 8,107 1,194 20,400 9,301 181 2019 Dell Computer Equipment Lease 2019 N/A 2022 279 Biannual 7,984 4,775 - 1,482 345 3,293 1,827 182 2019 Vehicle/Equip Lease #1 2019 N/A 2024 Various Biannual 1,472,985 1,330,081 - 283,959 28,716 1,046,121 312,676 183 2018 Golf Cart Lease 2018 N/A 2022 201 Annual 146,287 92,015 - 29,188 4,601 62,827 33,789 184 2019 Dell Computer Equipment Lease 2 2019 N/A 2023 279 Annual 51,468 41,896 - 9,920 1,522 31,976 11,442 185 2019 AT&T Lease 5 2019 N/A 2022 279 Monthly 17,310 13,683 - 6,156 586 7,527 6,742 186 2019 Golf Cart Lease 2019 N/A 2023 201 Annual 168,970 138,390 - 32,108 6,920 106,282 39,028 187 2018 HP Computer Lease #21 2019 N/A 2023 279 Monthly 237,388 224,441 - 49,375 10,070 175,066 59,445 188 2019 AT&T Lease 6 2019 N/A 2022 279 Monthly 8,755 7,385 - 3,088 322 4,297 3,410 189 2019 AT&T Lease 7 2019 N/A 2022 279 Monthly 5,400 4,555 - 1,905 199 2,650 2,103 190 2019 Canon Copier Lease 3 2019 N/A 2023 279 Monthly 5,584 4,772 - 1,228 228 3,544 1,456 191 2019 Canon Copier Lease 4 2019 N/A 2023 279 Monthly 3,514 3,130 - 866 148 2,264 1,014 192 2019 Canon Copier Lease 5 2019 N/A 2023 279 Monthly 9,249 8,369 - 2,374 395 5,995 2,769 193 2019 Canon Copier Lease 6 2019 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 Lease 2019 N/A 2021 279 Annual 89,329 60,281 - 29,770 1,498 30,510 31,269 196 2019 HP Computer Lease #20 2019 N/A 2023 279 Monthly 24,205 23,798 - 5,451 1,220 18,347 6,672 197 2019 Lease of SmartNet & VOIP 2019 N/A 2022 279 Annual 286,353 286,353 - 93,567 5,727 192,785 99,294 198 2019 AT&T Lease 8 2019 N/A 2022 279 Monthly 6,034 6,034 - 2,076 274 3,958 2,350 199 2019 AT&T Lease 9 2019 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 #22 2020 N/A 2024 279 Monthly 39,800 - 39,800 8,333 1,520 31,467 9,853 203 2020 VLocker Equipment Lease Purchase 2020 N/A 2025 201 Annual 86,961 - 86,961 12,287 1,839 74,673 14,126 2020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/19
2020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/19Civil 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 #23 2020 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 7 2020 N/A 2023 279 Monthly 3,575 - 3,575 569 61 3,006 630 209 2020 Vehicle/Equip Lease #1 2020 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 Bonds 2002 2012 2023 625 Biannual 5,975,000 1,235,000 - 400,000 24,700 835,000 424,700 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (87.7%) 2001 2010 2021 324 Biannual 8,112,250 850,690 - 561,280 28,503 289,410 589,783 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (12.3%) 2001 2010 2021 641 Biannual 1,137,750 119,310 - 78,720 3,998 40,590 82,718 39 2012 Bldg Corp Mortgage Refunding Bonds (Fire/Police Bldgs) 2003 2012 2023 324 Biannual 21,335,000 5,040,000 - 1,370,000 185,880 3,670,000 1,555,880 69 2009 Water Works Revenue Bonds, Series B 2009 2019 2030 625 Biannual 2,814,257 2,814,257 - - 161,117 2,814,257 161,117 80 2020 Sewage Works Refunding Revenue Bonds 2010 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 Bonds 2012 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 Bonds 2013 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 Bonds 2014 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 Bonds 2015 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 Bonds 2016 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-K 2017 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 410 2010 N/A 2026 410 Biannual 2,700,000 420,253 - 40,000 - 380,253 40,000 84 2013 Major Moves-Triangle Development Interfund Loan 2011 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 Loan 2011 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 Fund 2009 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 Bond 2015 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
2020Additions2020 Principal2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/19Redevelopment 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 Bonds 2019 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
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 8 - - - Community Initiatives 2 2 2 2 2 2 2 2 2 2 - - - City Clerk 5 5 4 5 5 5 5 5 4 5 - - - Common Council 9 9 9 9 9 9 8 9 9 9 - - - Controller's Office 21 20 19 19 20 20 20 20 20 20 - - - Morris Performing Arts Center 9 9 9 8 8 8 8 8 8 8 - - - Palais Royale Ballroom 2 2 2 2 2 2 2 2 2 2 - - - Human Resources 6 6 6 6 6 6 6 5 5 5 - - - Diversity & Inclusion 3 1 1 3 3 3 3 3 3 3 - - - Legal Department 11 10 10 9 11 11 11 11 11 11 - - - Engineering 24 22 22 22 22 24 24 24 24 24 - - - Office of Sustainability 1 1 1 1 1 1 1 1 1 1 - - - AmeriCorps Grant Program 2 1 1 1 1 1 1 1 1 1 - - - Police Department 235 218 218 221 219 218 221 219 219 219 - - - Police Crime Lab 7 7 7 7 7 7 7 7 7 7 - - - Fire Department 219 218 217 213 212 211 212 212 213 214 - - - EMS 4 3 4 4 4 4 4 4 4 4 - - - Human Rights 3 3 3 3 3 3 3 3 3 3 - - - 571 544 543 543 543 543 546 544 544 546 - - - 201 - Parks & RecreationAdministration 7 7 7 7 7 7 7 7 7 7 - - - Maintenance 47 47 47 48 48 48 48 48 48 48 - - - Golf Courses 8 8 8 8 8 8 8 8 7 7 - - - Recreation 23 22 23 23 23 23 23 22 21 21 - - - Marketing & Events 11 9 9 9 9 9 9 9 9 9 - - - 96 93 94 95 95 95 95 94 92 92 - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting 52 48 50 51 51 50 50 48 47 49 - - - Curb & Sidewalk 8 7 7 8 8 8 8 8 8 8 - - - 60 55 57 59 59 58 58 56 55 57 - - - 211 - Dept of Community Investment AdminDCI28 25 24 24 24 24 24 24 24 24 - - - 221 - Landlord Registration FundRental Unit Inspection4 2 3 3 3 3 3 3 3 3 - - - September 30, 2020
City of South BendStaffing HeadcountSeptember 30, 2020Full-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec222 - Central ServicesEquipment Services 31 27 28 27 28 28 27 28 28 28 - - - Building Maintenance 3 3 3 3 3 3 3 3 3 2 - - - Radio Shop 3 3 3 3 3 3 3 3 3 3 - - - Facilities Management 1 1 1 1 1 1 1 1 1 1 - - - 38 34 35 34 35 35 34 35 35 34 - - - 226 - Liability InsuranceSafety & Risk 2 2 2 2 2 1 1 1 1 1 - - - Liability Insurance 1 - - - - - - 1 1 1 - - - 3 2 2 2 2 1 1 2 2 2 - - - 230 - Code Enforcement FundNeighborhood Code Enforce. 26 17 16 17 17 17 18 18 18 18 - - - Animal Resource Center 1 9 9 9 9 9 9 9 9 9 - - - NEAT Crew 3 4 4 4 4 4 4 4 4 4 - - - 30 30 29 30 30 30 31 31 31 31 - - - 249 - Public Safety LOITPolice Department 46 50 50 46 46 46 46 46 45 45 - - - Fire Department 46 41 41 45 45 45 44 43 42 41 - - - 92 91 91 91 91 91 90 89 87 86 - - - 258 - Human Rights Federal GrantsEEOC 1 1 1 1 1 1 1 1 1 1 - - - HUD 1 1 1 1 1 1 1 1 1 1 - - - 2 2 2 2 2 2 2 2 2 2 - - - 279 - IT / Innovation / 311 Call Center311 Call Center 7 7 7 7 7 7 7 7 7 7 - - - Innovation & Technology 23 21 21 21 21 21 22 23 23 23 - - - 30 28 28 28 28 28 29 30 30 30 - - - 600 - Consolidated Building FundBuilding Department15 15 16 15 15 15 15 14 14 14 - - - 610 - Solid WasteSolid Waste24 23 23 25 23 23 24 24 23 22 - - - 620 - Water WorksWater Works67 62 64 65 65 66 65 63 63 65 - - -
City of South BendStaffing HeadcountSeptember 30, 2020Full-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 2 2 2 2 2 2 2 2 - - - 641 - Sewage Works Sewers 35 34 32 34 34 34 33 35 35 35 - - - Concrete Crew 4 4 4 3 3 3 3 4 4 4 - - - Wastewater 44 43 41 43 43 43 43 43 43 43 - - - Organic Resources 6 6 6 6 6 6 6 6 6 6 - - - 89 87 83 86 86 86 85 88 88 88 - - - 670 - Century CenterCentury Center8 6 6 7 7 7 7 7 7 7 - - - Total Full-Time Employees by Fund 1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 - - - Full-Time Staffing Summary by ActivityBudgetJan Feb MarAprMayJunJul AugSep Oct Nov DecGeneral GovernmentMayor's Office 8 7 8 8 8 8 8 8 8 8 - - - Community Initiatives 2 2 2 2 2 2 2 2 2 2 - - - City Clerk 5 5 4 5 5 5 5 5 4 5 - - - Common Council 9 9 9 9 9 9 8 9 9 9 - - - Controller's Office 21 20 19 19 20 20 20 20 20 20 - - - Human Resources 6 6 6 6 6 6 6 5 5 5 - - - Diversity & Inclusion 3 1 1 3 3 3 3 3 3 3 - - - Legal Department 11 10 10 9 11 11 11 11 11 11 - - - 65 60 59 61 64 64 63 63 62 63 - - - Code Enforcement / Animal Resource Center 34 32 32 33 33 33 34 34 34 34 - - - Dept. of Community Investment 28 25 24 24 24 24 24 24 24 24 - - - Venues, Parks & ArtsParks & Recreation 96 93 94 95 95 95 95 94 92 92 - - - Morris PAC & Palais Royale 11 11 11 10 10 10 10 10 10 10 - - - Century Center 8 6 6 7 7 7 7 7 7 7 - - - 115 110 111 112 112 112 112 111 109 109 - - -
City of South BendStaffing HeadcountSeptember 30, 2020Full-Time Staffing Summary by ActivityBudgetJan Feb MarAprMayJunJul AugSep Oct Nov DecPublic SafetyPolice - Sworn Officers 237 226 226 226 224 223 225 224 224 224 - - - Police - Civilians 45 43 43 42 42 42 42 42 42 42 - - - Police - Police Recruit 6 6 6 6 6 6 7 6 5 5 - - - Fire/EMS - Sworn Firefighters 256 253 253 255 254 253 253 252 252 252 - - - Fire/EMS - Civilians 7 7 7 7 7 7 7 7 7 7 - - - Fire/EMS - Fire Recruits 6 2 2 - - - - - - - - - - 557 537 537 536 533 531 534 531 530 530 - - - Public WorksEngineering 24 22 22 22 22 24 24 24 24 24 - - - Office of Sustainability 1 1 1 1 1 1 1 1 1 1 - - - AmeriCorps Grant Program 2 1 1 1 1 1 1 1 1 1 - - - Streets & Sewers 101 95 95 98 98 97 96 97 96 98 - - - Solid Waste 24 23 23 25 23 23 24 24 23 22 - - - Wastewater 44 43 41 43 43 43 43 43 43 43 - - - Organic Resources 6 6 6 6 6 6 6 6 6 6 - - - Water Works 67 62 64 65 65 66 65 63 63 65 - - - 269 253 253 261 259 261 260 259 257 260 - - - Liability Insurance/Safety & Risk 3 2 2 2 2 1 1 2 2 2 - - - Innovation & Technology / 311 Call Center 30 28 28 28 28 28 29 30 30 30 - - - Central Services 38 34 35 34 35 35 34 35 35 34 - - - Building Department 15 15 16 15 15 15 15 14 14 14 - - - Human Rights 5 5 5 5 5 5 5 5 5 5 - - - Total Full-Time Employees by Activity 1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 - - -
City of South BendStaffing HeadcountSeptember 30, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundController's Office 1 1 1 1 1 1 1 1 1 - - - Morris Performing Arts Center 5 5 5 5 5 5 5 5 5 - - - Diversity & Inclusion - - - - - 1 1 1 1 - - - Legal Department 1 1 1 1 1 1 1 1 1 - - - Engineering 2 2 2 2 2 2 2 2 2 - - - Police Department 27 21 21 21 22 22 21 20 20 - - - Police Crime Lab - 2 2 2 2 2 2 2 2 - - - Fire Department 1 1 1 1 1 1 1 1 1 - - - Human Rights 1 1 1 1 1 1 1 1 1 - - - 38 34 34 34 35 36 35 34 34 - - - 201 - Parks & RecreationMaintenance 22 23 23 24 25 25 22 22 22 - - - Golf Courses 26 32 33 33 41 43 43 42 42 - - - Recreation 89 88 83 83 48 46 42 41 42 - - - Marketing & Events 1 1 1 1 1 1 1 1 1 - - - 138 144 140 141 115 115 108 106 107 - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 4 4 4 5 5 2 2 2 - - - 211 - Dept of Community Investment AdminDCI1 1 1 1 1 1 1 1 1 - - - 222 - Central ServicesEquipment Services1 1 1 1 1 1 1 1 1 - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 1 1 1 1 1 1 - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 1 1 1 1 1 - - - 620 - Water WorksWater Works3 3 3 3 3 3 3 3 2 - - - 641 - Sewage Works Sewers5 5 3 3 3 3 5 5 4 - - - 670 - Century CenterCentury Center8 8 6 6 5 5 5 5 5 - - - Total Part-Time Employees by Fund 200 202 194 195 170 171 162 159 158 - - -
City of South BendStaffing HeadcountSeptember 30, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 5 5 5 5 5 5 5 1 2 - - - City Clerk 1 1 1 2 2 2 2 2 2 - - - Common Council 6 6 6 6 6 6 6 6 6 - - - Human Resources - - - - - - 1 - - - - - Legal Department - - - - 3 3 4 4 1 - - - Engineering 1 1 1 1 7 7 7 7 7 - - - AmeriCorps Grant Program 12 12 11 11 11 11 9 4 9 - - - Police Department - - - - 2 2 1 - - - - - 25 25 24 25 36 36 35 24 27 - - - 201 - Parks & RecreationMaintenance 1 - 10 12 23 23 22 21 17 - - - Golf Courses 1 1 - - 5 8 8 10 10 - - - Recreation 12 12 1 - 100 120 116 85 50 - - - 14 13 11 12 128 151 146 116 77 - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting - - - - 6 6 4 5 4 - - - Curb & Sidewalk - - - - 4 4 2 3 3 - - - - - - - 10 10 6 8 7 - - - 222 - Central ServicesEquipment Services- - - - - - - 1 1 - - - 226 - Liability InsuranceSafety & Risk1 1 1 - - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center 3 3 3 3 3 3 3 3 2 - - - NEAT Crew 1 1 1 1 1 1 1 1 1 - - - 4 4 4 4 4 4 4 4 3 - - - 620 - Water WorksWater Works- - 1 1 1 4 4 2 1 - - - 641 - Sewage Works Sewers1 1 1 7 5 6 4 3 3 - - - Total Paid Temporary, Seasonal, and Intern Staff 45 44 42 49 184 211 199 158 119 - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff 1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 - - - Part Time Staff 200 202 194 195 170 171 162 159 158 - - - Temporary / Seasonal 45 44 42 49 184 211 199 158 119 - - - City Total 1,159 1,346 1,348 1,347 1,354 1,463 1,493 1,469 1,419 1,382 - - -
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 267,811 283,282 266,700 267,323 240,303 240,303 27,020 90%
Charges for Services 1,547,039 1,626,516 5,325,368 5,437,138 3,589,112 3,589,112 1,848,026 66%
Fines, Forfeitures, and Fees 16,760 24,068 8,525 8,525 3,798 3,798 4,727 45%
Interest Earnings 476,266 907,722 470,000 454,143 258,082 258,082 196,061 57%
Donations 937,302 1,534,957 1,365,000 1,415,400 1,357,412 1,357,412 57,988 96%
Other Income 1,451,559 1,602,843 1,533,287 1,576,945 1,419,079 1,419,079 157,866 90%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,563,135 6,432,373 6,432,373 2,130,762 75%
Interfund Transfers In 428,423 135,000 3,441,966 3,476,966 1,306,733 1,306,733 2,170,233 38%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 4,666,342 4,666,342 1,555,449 75%
Total Revenue 62,149,694 67,792,059 71,394,042 71,659,754 44,290,089 44,290,089 27,369,665 62%
Expenditures by Subdivisions
Mayor 871,046 864,336 937,459 1,117,529 802,989 38,154 841,142 276,387 75%
Community Initiatives - - 703,488 703,488 250,630 - 250,630 452,858 36%
City Clerk 517,289 498,306 556,675 571,490 344,461 3,868 348,329 223,161 61%
Common Council 571,337 536,158 696,412 730,055 334,335 104,617 438,952 291,104 60%
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 1,633,606 60,219 1,693,825 584,284 74%
Human Resources - - 617,286 617,286 461,730 228 461,958 155,328 75%
Diversity & Inclusion - - 496,891 508,776 174,671 800 175,471 333,305 34%
Human Rights General 367,811 257,243 315,748 315,802 200,958 11,192 212,150 103,652 67%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 930,546 6,003 936,550 469,330 67%
Police General 29,229,159 30,011,366 30,225,276 30,302,621 20,123,217 240,601 20,363,819 9,938,802 67%
Crime Lab - - 631,268 631,268 401,662 3,944 405,607 225,661 64%
Fire General 21,516,603 21,716,141 25,839,504 25,952,780 18,560,415 338,616 18,899,031 7,053,749 73%
Training Center - - 466,500 155,035 26,942 81 27,022 128,013 17%
EMS - - 538,218 826,718 407,294 28,230 435,524 391,194 53%
Morris PAC 953,526 1,091,053 1,288,573 1,503,719 822,754 62,884 885,637 618,082 59%
Palais Royale 404,127 358,410 391,950 400,782 180,598 40,296 220,894 179,888 55%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 2,101,915 242,880 2,344,795 1,060,718 69%
Sustainability - 171,719 377,567 479,036 193,012 673 193,684 285,352 40%
AmeriCorps 17,368 357,600 438,333 453,453 226,214 6,567 232,780 220,673 51%
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 48,722,869 1,189,852 49,912,721 22,989,620 68%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,220,137 27,767,330 - 27,767,330 13,452,807 67%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,123,385 9,816,370 560 9,816,930 4,306,455 70%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 48,521,962 47,200,949 55,325,440 55,343,522 37,583,700 560 37,584,260 17,759,262 68%
Supplies 1,200,753 1,609,558 2,427,154 2,563,997 1,281,656 260,130 1,541,786 1,022,211 60%
Services & Charges
Professional Services 944,025 1,380,819 1,856,319 2,346,978 1,098,568 649,334 1,747,902 599,076 74%
Printing & Advertising 116,792 134,261 234,467 241,938 61,569 21,724 83,293 158,645 34%
Utilities 661,703 689,427 710,924 712,924 535,638 11,256 546,894 166,030 77%
Education & Training 133,978 91,606 273,980 287,455 70,391 21,025 91,416 196,039 32%
Travel 70,823 87,683 103,935 92,088 15,764 1,160 16,923 75,165 18%
Repairs & Maintenance 1,370,951 2,110,509 2,328,372 2,436,903 1,642,110 149,918 1,792,029 644,874 74%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 5,183,229 - 5,183,229 1,727,751 75%
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 47,087 900 47,987 401,261 11%
Other Services & Charges 420,434 394,145 574,025 592,280 376,013 71,540 447,553 144,727 76%
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 14,929,521 9,857,513 929,162 10,786,675 4,142,845 72%
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 48,722,869 1,189,852 49,912,721 22,989,618 68%
Net Surplus / (Deficit) 2,702,993 5,515,403 - (1,242,586) (4,432,779) (5,622,632)
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 40,554,339
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 489,548 537,624 572,098 572,098 417,954 - 417,954 154,144 73%
Fringe Benefits 202,305 181,423 215,808 215,808 146,342 - 146,342 69,466 68%
Total Personnel 691,853 719,047 787,906 787,906 564,296 - 564,296 223,610 72%
Supplies 830 750 700 3,200 2,138 268 2,406 794 75%
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 2,300 - - - 2,300 0%
Repairs & Maintenance 567 250 100 150 50 - 50 100 33%
Interfund Allocations 142,046 120,197 93,425 93,425 70,070 - 70,070 23,355 75%
Debt Service Principal 3,608 - - - - - - - -
Debt Service Interest & Fees 536 - - - - - - - -
Other Services & Charges 796 186 600 1,000 291 - 291 710 29%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 178,364 144,539 148,853 326,423 236,554 37,886 274,440 51,983 84%
Capital - - - - - - - - -
Total Expenditures 871,046 864,336 937,459 1,117,529 802,989 38,154 841,142 276,387 75%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 83,009 - 83,009 65,491 56%
Fringe Benefits - - 51,988 51,988 32,814 - 32,814 19,174 63%
Total Personnel - - 200,488 200,488 115,823 - 115,823 84,665 58%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - 153,000 153,000 134,808 - 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 - - 503,000 503,000 134,808 - 134,808 368,193 27%
Capital - - - - - - - - -
Total Expenditures - - 703,488 703,488 250,630 - 250,630 452,858 36%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 252,036 258,911 291,397 291,397 198,989 - 198,989 92,408 68%
Fringe Benefits 101,244 85,361 118,181 118,181 74,439 - 74,439 43,742 63%
Total Personnel 353,280 344,272 409,578 409,578 273,428 - 273,428 136,150 67%
Supplies 4,398 11,385 6,800 6,800 3,211 - 3,211 3,589 47%
Services & Charges
Professional Services 26,812 20,177 43,000 37,210 19,087 1,628 20,715 16,495 56%
Printing & Advertising 28,674 33,443 28,040 29,745 7,078 2,240 9,318 20,427 31%
Education & Training 3,233 2,880 3,060 2,885 279 - 279 2,606 10%
Travel 1,693 481 7,089 1,989 342 - 342 1,647 17%
Repairs & Maintenance 5,344 6,491 5,000 27,000 1,235 - 1,235 25,765 5%
Interfund Allocations 90,906 76,327 48,956 48,956 36,716 - 36,716 12,240 75%
Other Services & Charges 2,949 2,849 5,152 7,327 3,085 - 3,085 4,242 42%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 159,612 142,649 140,297 155,112 67,822 3,868 71,690 83,422 46%
Capital - - - - - - - - -
Total Expenditures 517,289 498,306 556,675 571,490 344,461 3,868 348,329 223,161 61%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 194,749 195,562 225,764 225,764 139,869 - 139,869 85,895 62%
Fringe Benefits 119,188 100,195 143,857 143,857 62,095 - 62,095 81,762 43%
Total Personnel 313,937 295,757 369,621 369,621 201,963 - 201,963 167,657 55%
Supplies 10,068 2,784 9,500 9,590 1,645 - 1,645 7,945 17%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 77,068 82,922 159,989 65,039 71%
Printing & Advertising 11,012 12,558 14,076 14,076 5,616 - 5,616 8,460 40%
Education & Training 790 496 12,226 10,726 433 - 433 10,293 4%
Travel 242 1,378 10,000 4,500 1,479 - 1,479 3,021 33%
Repairs & Maintenance 20,461 - 4,845 41,345 10,780 21,500 32,280 9,065 78%
Interfund Allocations 62,134 56,532 42,336 42,336 31,752 - 31,752 10,584 75%
Other Services & Charges 13,188 3,764 16,500 12,833 3,599 195 3,794 9,039 30%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 247,332 237,616 317,291 350,844 130,726 104,617 235,343 115,501 67%
Capital - - - - - - - - -
Total Expenditures 571,337 536,158 696,412 730,055 334,335 104,617 438,952 291,103 60%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,348,885 1,007,024 - 1,007,024 341,861 75%
Fringe Benefits 565,152 502,640 496,175 497,275 356,329 - 356,329 140,946 72%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 2,065,491 2,122,128 1,846,160 1,846,160 1,363,353 - 1,363,353 482,807 74%
Supplies 13,679 14,283 16,420 23,818 11,197 2,691 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 2,299 791 10 801 1,498 35%
Education & Training 8,823 7,175 5,760 5,760 743 - 743 5,017 13%
Travel 8,103 12,343 6,000 6,160 2,045 - 2,045 4,115 33%
Repairs & Maintenance 3,350 784 1,100 1,100 2,254 - 2,254 (1,154) 205%
Interfund Allocations 196,753 228,287 303,227 303,227 227,420 - 227,420 75,807 75%
Debt Service Principal 7,526 - - - - - - - -
Debt Service Interest & Fees 1,693 - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 26,294 33,225 11,585 12,585 12,565 218 12,783 (198) 102%
Interfund Transfers Out 500 - - - - - - - -
Total Services & Charges 315,515 333,308 398,671 408,131 259,055 57,528 316,583 91,548 78%
Capital - - - - - - - - -
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 1,633,606 60,219 1,693,825 584,285 74%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - - 373,580 373,580 291,701 - 291,701 81,879 78%
Fringe Benefits - - 144,079 144,079 106,607 - 106,607 37,472 74%
Total Personnel - - 517,659 517,659 398,308 - 398,308 119,351 77%
Supplies - - 750 750 318 174 492 258 66%
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 59,487 - 59,487 19,830 75%
Other Services & Charges - - 6,300 6,100 1,723 54 1,777 4,323 29%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 98,877 98,877 63,105 54 63,159 35,719 64%
Capital - - - - - - - - -
Total Expenditures - - 617,286 617,286 461,730 228 461,958 155,328 75%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - - 209,582 219,582 111,867 - 111,867 107,715 51%
Fringe Benefits - - 71,867 73,752 33,706 - 33,706 40,046 46%
Total Personnel - - 281,449 293,334 145,573 - 145,573 147,761 50%
Supplies - - 1,500 1,500 41 - 41 1,459 3%
Services & Charges
Professional Services - - 80,000 79,200 12,060 800 12,860 66,340 16%
Printing & Advertising - - 1,500 2,200 1,700 - 1,700 500 77%
Education & Training - - 100,000 99,500 1,000 - 1,000 98,500 1%
Travel - - 5,000 4,650 - - - 4,650 0%
Repairs & Maintenance - - - 100 50 - 50 50 50%
Interfund Allocations - - 18,942 18,942 14,205 - 14,205 4,737 75%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - 8,500 9,350 43 - 43 9,307 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 213,942 213,942 29,057 800 29,857 184,084 14%
Capital - - - - - - - - -
Total Expenditures - - 496,891 508,776 174,671 800 175,471 333,304 34%
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)
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 99,397 - 99,397 64,289 61%
Fringe Benefits 65,074 30,779 64,207 64,207 37,835 - 37,835 26,372 59%
Total Personnel 241,092 147,533 227,893 227,893 137,232 - 137,232 90,661 60%
Supplies 898 1,022 1,000 1,000 643 - 643 357 64%
Services & Charges
Professional Services - 2,902 600 900 819 70 889 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 6,512 2,588 9,100 255 97%
Interfund Allocations 68,231 49,491 27,145 27,145 20,359 - 20,359 6,786 75%
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 46,083 44,701 45,839 45,439 34,447 8,534 42,981 2,458 95%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 125,821 108,689 86,855 86,909 63,083 11,192 74,275 12,634 85%
Capital - - - - - - - - -
Total Expenditures 367,811 257,243 315,748 315,802 200,958 11,192 212,150 103,652 67%
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).
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 708,726 798,210 970,872 970,197 644,004 - 644,004 326,193 66%
Fringe Benefits 272,218 251,604 328,080 328,755 216,521 - 216,521 112,234 66%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 860,525 - 860,525 438,427 66%
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 47,115 - 47,115 15,705 75%
Other Services & Charges 17,336 14,804 20,105 20,205 11,148 6,003 17,151 3,054 85%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 104,140 125,800 103,181 103,181 66,532 6,003 72,536 30,646 70%
Capital - - - - - - - - -
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 930,546 6,003 936,550 469,331 67%
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 42,396 42,396 14,133 75%
Total Revenue 62,452 121,558 136,520 146,705 132,572 132,572 14,133 90%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,224,438 - 1,224,438 616,580 67%
Fringe Benefits 247,411 515,864 617,268 617,268 428,523 - 428,523 188,745 69%
Total Personnel 898,952 2,146,659 2,458,286 2,458,286 1,652,961 - 1,652,961 805,325 67%
Supplies 13,530 12,665 22,700 23,723 3,476 1,053 4,529 19,194 19%
Services & Charges
Professional Services 118,203 139,573 160,000 394,791 99,664 235,447 335,111 59,680 85%
Printing & Advertising 2,265 3,520 8,535 8,774 1,464 - 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 3,530 - 3,530 11,720 23%
Repairs & Maintenance 19,988 4,840 26,500 33,300 4,488 - 4,488 28,812 13%
Interfund Allocations 344,631 365,366 418,440 418,440 313,830 - 313,830 104,610 75%
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 12,357 4,075 16,432 5,566 75%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 560,223 564,896 681,974 923,504 445,478 241,827 687,305 236,200 74%
Capital - - - - - - - - -
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 2,101,915 242,880 2,344,795 1,060,719 69%
Revenue
Licenses & Permits 146,082 160,730 127,000 127,000 129,947 129,947 (2,947) 102%
Charges for Services 115,926 136,717 189,000 273,461 320,710 320,710 (47,249) 117%
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 1,077,658 1,077,658 359,223 75%
Total Revenue 272,510 1,707,827 1,793,478 1,877,939 1,549,347 1,549,347 328,592 83%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - 81,071 110,252 110,092 61,080 - 61,080 49,012 55%
Fringe Benefits - 26,572 30,801 30,961 21,771 - 21,771 9,190 70%
Total Personnel - 107,643 141,053 141,053 82,851 - 82,851 58,202 59%
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 71,109 403 71,512 137,739 34%
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 7,307 - 7,307 2,433 75%
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 86,800 403 87,203 159,711 35%
Capital - - - 50,000 - - - 50,000 0%
Total Expenditures - 171,719 377,567 479,036 193,012 673 193,684 285,353 40%
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).
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 13,424 244,129 262,722 262,722 169,047 - 169,047 93,675 64%
Fringe Benefits 3,252 40,651 57,060 57,060 27,799 - 27,799 29,261 49%
Total Personnel 16,677 284,780 319,782 319,782 196,846 - 196,846 122,936 62%
Supplies 53 43,669 48,850 53,068 5,843 3,915 9,758 43,310 18%
Services & Charges
Professional Services - 12,054 44,051 52,653 20,430 352 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 1,585 500 2,085 5,235 28%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 638 29,151 69,701 80,603 23,524 2,652 26,176 54,427 32%
Capital - - - - - - - - -
Total Expenditures 17,368 357,600 438,333 453,453 226,214 6,567 232,780 220,673 51%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 11,235,068 - 11,235,068 5,971,731 65%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 4,002,107 - 4,002,107 1,736,762 70%
Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 15,237,175 - 15,237,175 7,708,493 66%
Supplies 715,253 905,823 1,274,943 1,325,893 576,108 99,479 675,587 650,306 51%
Services & Charges
Professional Services 434,585 657,704 575,000 604,586 413,377 72,851 486,228 118,358 80%
Printing & Advertising - - 24,721 24,721 1,904 - 1,904 22,817 8%
Utilities 183,917 185,066 174,408 174,408 138,675 2,708 141,383 33,025 81%
Education & Training 4,785 350 - - - - - - -
Travel 1,433 1,339 250 250 - - - 250 0%
Repairs & Maintenance 327,995 906,259 1,042,027 1,063,738 671,885 27,305 699,190 364,548 66%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 2,738,573 - 2,738,573 912,858 75%
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 4,087 900 4,987 51,261 9%
Other Services & Charges 270,597 252,846 336,908 312,758 198,513 37,359 235,872 76,886 75%
Interfund Transfers Out - 26,423 - - - - - - -
Total Services & Charges 4,444,316 6,509,206 6,004,665 6,031,060 4,309,934 141,123 4,451,057 1,580,003 74%
Capital - 102,885 - - - - - - -
Total Expenditures 29,229,159 30,011,366 30,225,276 30,302,621 20,123,217 240,601 20,363,819 9,938,802 67%
Revenue
Other Income 292,508 613,356 453,450 467,125 625,834 625,834 (158,709) 134%
Donations - - 7,500 7,500 - - 7,500 0%
Total Revenue 292,508 613,356 460,950 474,625 625,834 625,834 (151,209) 132%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - - 424,616 424,616 288,233 - 288,233 136,384 68%
Fringe Benefits - - 160,375 160,375 105,220 - 105,220 55,155 66%
Total Personnel - - 584,991 584,991 393,452 - 393,452 191,539 67%
Supplies - - 17,000 17,000 8,202 3,944 12,146 4,854 71%
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 - - 631,268 631,268 401,662 3,944 405,607 225,662 64%
Revenue
Charges for Services - - - 5,000 4,563 4,563 438 91%
Total Revenue - - - 5,000 4,563 4,563 438 91%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 11,453,163 - 11,453,163 4,883,791 70%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 3,985,713 - 3,985,713 1,571,627 72%
Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 15,438,875 - 15,438,875 6,455,418 71%
Supplies 405,751 585,336 570,437 603,965 419,707 121,061 540,768 63,197 90%
Services & Charges
Professional Services 163,002 294,517 224,000 259,940 83,164 152,955 236,119 23,821 91%
Printing & Advertising 132 - 22,214 22,214 1,589 181 1,770 20,444 8%
Utilities 275,135 287,600 284,666 284,666 243,921 293 244,214 40,452 86%
Education & Training 76,396 51,604 93,000 93,000 42,750 18,752 61,502 31,498 66%
Travel 38,825 38,139 20,500 19,500 6,174 1,160 7,333 12,167 38%
Repairs & Maintenance 911,197 1,042,780 807,000 845,171 875,164 41,584 916,749 (71,578) 108%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 1,417,895 - 1,417,895 472,635 75%
Other Services & Charges 12,470 5,702 38,500 39,500 31,175 2,632 33,807 5,693 86%
Interfund Transfers Out - 608,052 - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,454,521 2,701,833 217,555 2,919,388 535,132 85%
Capital - - - - - - - - -
Total Expenditures 21,516,603 21,716,141 25,839,504 25,952,780 18,560,415 338,616 18,899,031 7,053,747 73%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 0%
Licenses & Permits - - 24,000 24,000 14,940 14,940 9,060 62%
Charges for Services - 409 4,500 3,152 149 149 3,003 5%
Donations - 345 - 400 400 400 - 100%
Other Income 7,213 11,447 2,000 2,948 6,033 6,033 (3,085) 205%
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 21,522 21,522 1,848,456 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).
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 12,035 11,427 81 11,508 527 96%
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 - - 466,500 155,035 26,942 81 27,022 128,012 17%
Revenue
Charges for Services - - 50,000 50,000 750 750 49,250 2%
Total Revenue - - 50,000 50,000 750 750 49,250 2%
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).
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 96,718 - 96,718 41,887 70%
Fringe Benefits - - 73,548 73,548 55,019 - 55,019 18,529 75%
Total Personnel - - 212,153 212,153 151,738 - 151,738 60,416 72%
Supplies - - 65,496 383,996 183,831 24,968 208,800 175,196 54%
Services & Charges
Professional Services - - 80,610 45,610 6,056 2,788 8,844 36,766 19%
Printing & Advertising - - 12,200 7,200 220 - 220 6,980 3%
Education & Training - - 4,000 19,000 14,905 474 15,379 3,621 81%
Repairs & Maintenance - - 133,600 108,600 2,640 - 2,640 105,960 2%
Interfund Allocations - - 10,159 10,159 7,618 - 7,618 2,541 75%
Other Services & Charges - - 20,000 40,000 40,286 - 40,286 (286) 101%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 260,569 230,569 71,725 3,262 74,987 155,582 33%
Capital - - - - - - - - -
Total Expenditures - - 538,218 826,718 407,294 28,230 435,524 391,194 53%
Revenue
Charges for Services - - 3,593,000 3,604,754 2,805,169 2,805,169 799,585 78%
Other Income - - - 60 60 60 - 100%
Total Revenue - - 3,593,000 3,604,814 2,805,229 2,805,229 799,585 78%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 363,209 381,917 505,675 505,675 218,344 - 218,344 287,331 43%
Fringe Benefits 187,894 147,033 210,020 210,580 99,956 560 100,516 110,064 48%
Total Personnel 551,102 528,950 715,695 716,255 318,300 560 318,860 397,395 45%
Supplies 20,327 20,954 26,886 39,050 22,110 1,496 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 14,535 15,954 30,489 24,624 55%
Utilities 120,748 128,031 136,268 138,268 86,388 2,848 89,235 49,033 65%
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 85,650 107,000 112,691 32,286 34,084 66,370 46,321 59%
Interfund Allocations 179,604 240,405 210,875 210,875 158,153 - 158,153 52,722 75%
Other Services & Charges 9,062 10,358 19,455 19,455 11,418 2,470 13,887 5,568 71%
Interfund Transfers Out - - - 175,579 175,579 - 175,579 - 100%
Total Services & Charges 382,097 518,920 545,992 748,414 482,344 60,828 543,172 205,242 73%
Capital - 22,230 - - - - - - -
Total Expenditures 953,526 1,091,053 1,288,573 1,503,719 822,754 62,884 885,637 618,081 59%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 1,140,018 311,031 311,031 828,987 27%
Other Income 50,540 46,536 50,000 48,982 5,929 5,929 43,053 12%
Interfund Allocation Reimb - - - 40,118 40,118 40,118 - 100%
Total Revenue 1,182,443 1,266,632 1,189,000 1,229,118 357,078 357,078 872,040 29%
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 27,426 - 27,426 52,541 34%
Fringe Benefits 82,636 49,675 39,482 39,482 23,574 - 23,574 15,908 60%
Total Personnel 204,328 138,282 119,449 119,449 51,000 - 51,000 68,449 43%
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 61,745 5,407 67,152 15,430 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 22,857 46,819 37,235 56%
Interfund Allocations 29,690 48,511 43,637 43,637 32,729 - 32,729 10,908 75%
Other Services & Charges 3,233 2,181 10,761 15,761 3,560 9,501 13,061 2,700 83%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 171,794 214,947 243,879 252,241 124,688 39,565 164,253 87,987 65%
Capital 15,000 - 15,300 15,300 - - - 15,300 0%
Total Expenditures 404,127 358,410 391,950 400,782 180,598 40,296 220,894 179,887 55%
Revenue
Charges for Services 236,085 197,585 229,572 230,272 54,964 54,964 175,308 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 59,930 59,930 189,642 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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,223,871 2,223,871 812,923 73%
Interest Earnings 82,586 140,690 87,861 37,250 6,050 6,050 31,200 16%
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 57,686 57,686 75,425 43%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 599,999 599,999 200,001 75%
Total Revenue 15,743,288 19,753,423 15,407,952 16,456,050 10,242,879 10,242,879 6,213,172 62%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 1,117,734 4,173 1,121,907 392,641 74%
Park Maintenance 6,347,725 9,916,774 6,730,222 7,078,436 5,196,360 317,142 5,513,502 1,564,934 78%
Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 1,163,855 28,684 1,192,539 359,334 77%
Recreation 1,911,046 3,034,640 3,146,517 3,185,143 2,108,360 95,974 2,204,334 980,809 69%
Marketing & Events 803,874 965,503 1,266,763 1,147,387 654,454 37,719 692,172 455,215 60%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 1,032,467 98,536 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 11,973,229 582,228 12,555,457 3,940,050 76%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,157,784 4,484,547 - 4,484,547 1,673,237 73%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,177,932 1,594,320 428 1,594,748 583,184 73%
Total Personnel 7,670,708 7,821,647 8,465,288 8,335,716 6,078,867 428 6,079,295 2,256,421 73%
Supplies 998,555 1,291,583 1,514,963 1,593,600 901,065 185,000 1,086,065 507,535 68%
Services & Charges
Professional Services 444,315 443,786 141,069 245,497 159,666 23,294 182,960 62,537 75%
Printing & Advertising 37,141 112,043 261,929 259,558 75,210 33,227 108,436 151,122 42%
Utilities 651,921 764,164 674,112 821,131 639,604 41,950 681,554 139,577 83%
Education & Training 10,086 23,428 34,500 31,449 9,611 - 9,611 21,838 31%
Travel 12,764 20,508 34,922 31,222 2,880 186 3,067 28,155 10%
Repairs & Maintenance 415,648 689,481 401,510 434,902 418,020 25,768 443,788 (8,886) 102%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 1,065,912 - 1,065,912 355,308 75%
Debt Service Principal 352,675 456,436 516,346 528,634 327,460 59,508 386,967 141,667 73%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 38,147 5,486 43,633 8,239 84%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 422,349 1,176,018 677,060 752,705 514,635 131,349 645,984 106,721 86%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,293,190 3,966,146 320,767 4,286,913 1,006,278 81%
Capital 842,582 9,164,819 500,000 1,273,001 1,027,151 76,033 1,103,184 169,817 87%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,495,507 11,973,229 582,228 12,555,457 3,940,051 76%
Net Surplus / (Deficit) 2,096,285 (4,641,054) - (39,457) (1,730,350) (2,312,578)
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 1,980,811
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,223,871 2,223,871 812,923 73%
Interest Earnings 99,025 140,690 87,861 37,250 6,050 6,050 31,200 16%
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 57,686 57,686 75,425 43%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 599,999 599,999 200,001 75%
Total Revenue 16,749,848 19,753,423 15,407,952 16,456,050 10,242,879 10,242,879 6,213,172 62%
Expenditures by Fund
Parks & Recreation Fund (#201) 13,647,003 24,394,477 15,407,952 16,495,507 11,973,229 582,228 12,555,457 3,940,050 76%
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 11,973,229 582,228 12,555,457 3,940,050 76%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 1,117,734 4,173 1,121,907 392,641 74%
Park Maintenance 6,514,887 9,916,774 6,730,222 7,078,436 5,196,360 317,142 5,513,502 1,564,934 78%
Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 1,163,855 28,684 1,192,539 359,334 77%
Recreation 3,528,596 3,034,640 3,146,517 3,185,143 2,108,360 95,974 2,204,334 980,809 69%
Marketing & Events 946,684 965,503 1,266,763 1,147,387 654,454 37,719 692,172 455,215 60%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 1,032,467 98,536 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 11,973,229 582,228 12,555,457 3,940,050 76%
Expenditures by Type
Personnel
Salaries & Wages 5,699,791 5,970,871 6,247,884 6,157,784 4,484,547 - 4,484,547 1,673,237 73%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,177,932 1,594,320 428 1,594,748 583,184 73%
Total Personnel 7,997,087 7,821,647 8,465,288 8,335,716 6,078,867 428 6,079,295 2,256,421 73%
Supplies 1,140,274 1,291,583 1,514,963 1,593,600 901,065 185,000 1,086,065 507,535 68%
Services & Charges
Professional Services 571,404 443,786 141,069 245,497 159,666 23,294 182,960 62,537 75%
Printing & Advertising 100,423 112,043 261,929 259,558 75,210 33,227 108,436 151,122 42%
Utilities 651,921 764,164 674,112 821,131 639,604 41,950 681,554 139,577 83%
Education & Training 15,096 23,428 34,500 31,449 9,611 - 9,611 21,838 31%
Travel 22,704 20,508 34,922 31,222 2,880 186 3,067 28,155 10%
Repairs & Maintenance 431,450 689,481 401,510 434,902 418,020 25,768 443,788 (8,886) 102%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 1,065,912 - 1,065,912 355,308 75%
Debt Service Principal 352,675 456,436 516,346 528,634 327,460 59,508 386,967 141,667 73%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 38,147 5,486 43,633 8,239 84%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 619,220 1,176,018 677,060 752,705 514,635 131,349 645,984 106,721 86%
Interfund Transfers Out 925,652 - - - - - - - -
Total Services & Charges 5,588,952 6,116,428 4,927,701 5,293,190 3,966,146 320,767 4,286,913 1,006,278 81%
Capital 852,580 9,164,819 500,000 1,273,001 1,027,151 76,033 1,103,184 169,817 87%
Total Expenditures 15,578,892 24,394,477 15,407,952 16,495,507 11,973,229 582,228 12,555,457 3,940,051 76%
Net Surplus / (Deficit) 1,170,955 (4,641,054) - (39,457) (1,730,350) (2,312,578)
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,802 566 566 548 548 18 97%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,398 23,421 15,566 15,566 2,897 2,897 12,669 19%
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) 2,065 (7,919)
Beginning Cash Balance 55,239 57,345 73,045
Cash Adjustments (209) (1) -
Ending Cash Balance 57,345 73,045 57,795 75,235
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 37,554 37,554 67,446 36%
Interest Earnings 786 3,934 1,794 1,794 1,519 1,519 275 85%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 101,718 86,398 106,794 106,794 39,073 39,073 67,721 37%
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) 37,973 37,973
Beginning Cash Balance - 101,499 186,839
Cash Adjustments (219) (101) -
Ending Cash Balance 101,499 186,839 178,633 225,133
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 (332,969)
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,054 823 162 162 129 129 33 79%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 30,136 23,947 30,162 30,162 129 129 30,033 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 (14,224) (14,224)
Beginning Cash Balance 54,612 73,256 25,850
Cash Adjustments (243) 114 -
Ending Cash Balance 73,256 25,850 26,012 11,669
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 37,554 37,554 67,446 36%
Interest Earnings 7,145 10,956 3,354 3,354 3,464 3,464 (110) 103%
Other Income - 575 - - - - - -
Interfund Transfers In - - - 175,579 175,579 175,579 - 100%
Total Revenue 108,396 93,995 108,354 283,933 216,597 216,597 67,336 76%
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) 114,726 (209,072)
Beginning Cash Balance 416,215 378,088 422,125
Cash Adjustments (1,459) 94 -
Ending Cash Balance 378,088 422,125 146,075 537,574
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,961 229 700 513 513 187 73%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 19,768 17,386 15,229 15,700 4,429 4,429 11,271 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) (29,731) (29,731)
Beginning Cash Balance 109,771 129,091 107,792
Cash Adjustments (448) 94 -
Ending Cash Balance 129,091 107,792 54,332 78,245
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 93,394 - 93,394 40,187 70%
Total Expenditures 588,090 3,166,419 - 133,581 93,394 - 93,394 40,187 70%
Net Surplus / (Deficit) 3,264,859 (3,143,930) - (120,929) (93,101) (93,101)
Beginning Cash Balance - 3,264,859 120,929
Cash Adjustments - - -
Ending Cash Balance 3,264,859 120,929 - 27,828
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 63,721 63,721 21,279 75%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 186,252 297,324 - 85,000 63,721 63,721 21,279 75%
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 2,334,432 1,235,105 3,569,538 4,993,758 42%
Total Expenditures 1,103,093 4,191,107 - 8,569,760 2,334,432 1,241,569 3,576,002 4,993,758 42%
Net Surplus / (Deficit) (916,841) (3,893,782) - (8,484,760) (2,270,712) (3,512,281)
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 6,807,623
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,281,877 635,925 635,925 645,952 50%
Fines, Forfeitures, and Fees 67,203 42,745 62,100 62,080 19,963 19,963 42,117 32%
Interest Earnings 22,665 32,323 11,271 11,271 7,136 7,136 4,135 63%
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 1,356,448 663,044 663,044 693,404 49%
Expenditures by Subdivisions
Parking Enforcement 264,600 105,009 81,470 82,470 62,922 6,953 69,875 12,595 85%
Parking General Operations - - - 40,118 40,118 - 40,118 - 100%
Main Street Garage 283,633 270,215 342,975 712,234 454,862 173,736 628,598 83,636 88%
Leighton Plaza Garage 376,898 450,815 445,887 506,358 398,298 56,897 455,195 51,163 90%
Wayne Street Garage 283,985 197,869 299,163 347,493 285,000 38,181 323,182 24,311 93%
Eddy St Commons Garage - 15,000 11,000 11,000 6,415 4,096 10,511 489 96%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,247,615 279,864 1,527,479 172,194 90%
Expenditures by Type
Supplies 969 - - - - - - - -
Services & Charges
Professional Services 1,001,178 700,335 500,000 503,321 412,599 84,674 497,273 6,048 99%
Printing & Advertising - - - - - - - - -
Utilities 97,488 104,528 86,296 97,496 76,556 7,293 83,849 13,647 86%
Repairs & Maintenance 59,093 126,794 315,000 278,360 216,415 38,959 255,374 22,986 92%
Interfund Allocations 40,944 49,026 84,199 84,199 103,263 - 103,263 (19,064) 123%
Other Services & Charges 9,444 13,574 5,000 15,499 9,662 3,600 13,262 2,237 86%
Interfund Transfers Out - - - 40,118 - - - 40,118 0%
Total Services & Charges 1,208,148 994,258 990,495 1,018,993 818,494 134,526 953,020 65,972 94%
Capital - 44,650 190,000 680,680 429,121 145,338 574,459 106,221 84%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,247,615 279,864 1,527,479 172,193 90%
Net Surplus / (Deficit) 105,792 (2,409) 175,953 (343,225) (584,571) (864,435)
Beginning Cash Balance 1,225,253 1,325,951 1,326,253
Cash Adjustments (5,094) 2,710 -
Ending Cash Balance 1,325,951 1,326,253 983,028 763,953
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,275,000 956,250 956,250 318,750 75%
Charges for Services 3,157,588 3,192,290 3,590,320 3,587,811 542,202 542,202 3,045,609 15%
Interest Earnings (6) 24 - 7 7 7 - 103%
Other Income 4,595 9,692 6,275 8,777 5,595 5,595 3,182 64%
Interfund Allocation Reimb - 66,045 68,478 68,478 51,357 51,357 17,121 75%
Interfund Transfers In - - - - - - - -
Total Revenue 4,437,177 4,543,051 4,940,073 4,940,073 1,555,412 1,555,412 3,384,662 31%
Expenditures by Subdivisions
City Operations 763,881 1,390,766 1,491,433 1,529,619 854,836 58,166 913,002 616,617 60%
Food & Beverage Operations 3,495,827 3,137,910 3,506,282 3,506,282 1,037,775 - 1,037,775 2,468,507 30%
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 1,892,611 58,166 1,950,777 3,085,124 39%
Expenditures by Type
Personnel
Salaries & Wages 334,283 473,272 513,026 513,026 279,889 - 279,889 233,137 55%
Fringe Benefits 120,798 155,072 191,269 191,269 107,342 - 107,342 83,927 56%
Other Personnel Costs 1,387,772 1,197,879 1,397,785 1,397,785 608,134 - 608,134 789,651 44%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 995,365 - 995,365 1,106,715 47%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 194,359 7,109 201,468 1,218,526 14%
Services & Charges
Professional Services 96,141 76,325 120,628 127,356 27,376 65 27,440 99,916 22%
Printing & Advertising 99 2,893 - 657 277 - 277 380 42%
Utilities 344,126 375,552 353,989 353,989 206,690 12,560 219,250 134,739 62%
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 60,885 35,352 96,237 30,663 76%
Interfund Allocations - 162,380 169,544 169,544 127,160 - 127,160 42,384 75%
Insurance 90,112 57,019 57,047 57,047 36,473 - 36,473 20,574 64%
Other Services & Charges 518,247 512,899 579,589 581,820 196,587 3,079 199,666 382,154 34%
Interfund Transfers Out 85,909 268,227 93,939 93,939 45,865 - 45,865 48,074 49%
Total Services & Charges 1,191,923 1,556,936 1,476,736 1,513,827 702,887 51,057 753,944 759,884 50%
Capital - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 1,892,611 58,166 1,950,777 3,085,125 39%
Net Surplus / (Deficit) 177,469 14,375 (57,642) (95,828) (337,199) (395,365)
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 1,398,989
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,906 1,906 16,494 10%
Other Income - - - - - - - -
Interfund Transfers In - 177,475 - - - - - -
Total Revenue 2,026 190,441 10,000 18,400 1,906 1,906 16,494 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) 1,906 1,906
Beginning Cash Balance 865,353 857,363 981,681
Cash Adjustments - - -
Ending Cash Balance 857,363 981,681 81 983,587
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,360 2,360 40 98%
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 45,865 45,865 48,074 49%
Total Revenue 417,430 434,495 412,296 413,496 319,149 319,149 94,347 77%
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 2,400 113,762 (91,947)
Beginning Cash Balance 58,882 170,316 189,409
Cash Adjustments (260) 21 -
Ending Cash Balance 170,316 189,409 191,809 303,409
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 509 803 120 220 220 220 - 100%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 509 803 120 220 220 220 - 100%
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) 220 220
Beginning Cash Balance 453,304 28,916 29,730
Cash Adjustments (107) 12 -
Ending Cash Balance 28,916 29,730 9,950 30,001
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,455 3,455 2,336 60%
Other Income 31,207 - - - - - - -
Interfund Transfers In 424,791 - - - - - - -
Total Revenue 455,872 12,623 5,791 5,791 3,455 3,455 2,336 60%
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 3,455 3,455
Beginning Cash Balance - 454,888 467,692
Cash Adjustments (984) 182 -
Ending Cash Balance 454,888 467,692 473,483 471,950
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,000 793 793 1,207 40%
Other Income - - - - - - - -
Interfund Transfers In 347,259 409,270 377,756 377,756 283,720 283,720 94,036 75%
Total Revenue 350,045 412,797 379,756 379,756 284,514 284,514 95,243 75%
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) (96,617) (96,617)
Beginning Cash Balance 557,768 560,431 590,497
Cash Adjustments 31,723 - -
Ending Cash Balance 560,431 590,497 588,122 493,879
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,614 1,614 649 71%
Other Income 300 310 - 18 18 18 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 40,730 11,691 32,281 32,281 1,632 1,632 30,649 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) (30,121) (30,121)
Beginning Cash Balance 194,467 226,550 238,323
Cash Adjustments (790) 81 -
Ending Cash Balance 226,550 238,323 161,851 208,610
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 75 200 480 768 768 (288) 160%
Interest Earnings 232 359 147 147 97 97 50 66%
Donations 750 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 1,120 434 347 627 864 864 (238) 138%
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) 864 864
Beginning Cash Balance 12,860 13,077 12,894
Cash Adjustments (48) 6 -
Ending Cash Balance 13,077 12,894 12,521 13,781
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 124,980 135,148 120,000 120,000 110,203 110,203 9,797 92%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 114,900 70,383 70,383 44,517 61%
Interest Earnings 9,917 11,017 2,121 4,121 3,200 3,200 921 78%
Donations 525 - 1,000 - 2,000 2,000 (2,000) -
Other Income 17,621 12,238 21,000 16,100 11,083 11,083 5,017 69%
Interfund Transfers In - 26,423 - - - - - -
Total Revenue 231,395 288,059 255,121 255,121 196,869 196,869 58,252 77%
Expenditures by Type
Supplies 173,990 168,527 160,500 201,727 44,324 2,337 46,661 155,066 23%
Services & Charges
Professional Services - - - - 236 - 236 (236) -
Education & Training 77,133 64,459 80,000 86,050 62,374 19,609 81,982 4,068 95%
Travel 40,706 41,704 50,000 50,000 13,574 12,699 26,273 23,727 53%
Other Services & Charges 65,622 37,480 55,000 57,600 17,800 - 17,800 39,800 31%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 183,461 143,643 185,000 193,650 93,983 32,307 126,291 67,359 65%
Capital - - - - - - - - -
Total Expenditures 357,452 312,170 345,500 395,377 138,307 34,644 172,952 222,425 44%
Net Surplus / (Deficit) (126,057) (24,110) (90,379) (140,256) 58,561 23,917
Beginning Cash Balance 573,049 445,146 421,276
Cash Adjustments (1,846) 240 -
Ending Cash Balance 445,146 421,276 281,020 483,200
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,511,715 7,511,715 2,191,583 77%
Interest Earnings 22,175 78,327 10,000 30,000 27,905 27,905 2,095 93%
Total Revenue 8,509,511 9,283,457 8,776,330 9,733,297 7,539,620 7,539,620 2,193,678 77%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 3,289,011 - 3,289,011 1,330,647 71%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 3,115,940 - 3,115,940 1,214,947 72%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 6,404,951 - 6,404,951 2,545,594 72%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 4,722,100 - 4,722,100 1,901,826 71%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 1,682,851 - 1,682,851 643,768 72%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 6,404,951 - 6,404,951 2,545,594 72%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 6,404,951 - 6,404,951 2,545,594 72%
Net Surplus / (Deficit) 970,787 1,301,198 (174,215) 782,752 1,134,669 1,134,669
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 4,394,034
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,640 3,640 2,080 64%
Interest Earnings 13,423 20,608 8,432 8,432 5,095 5,095 3,337 60%
Interfund Transfers In - - - - - - - -
Total Revenue 16,930 25,941 14,152 14,152 8,735 8,735 5,417 62%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges 18,198 50,000 50,000 50,000 6,915 90 7,005 42,996 14%
Interfund Transfers Out - - - 49,087 49,087 - 49,087 - 100%
Total Services & Charges 18,198 50,000 50,000 99,087 56,002 90 56,092 42,996 57%
Capital - - - - - - - - -
Total Expenditures 18,198 50,000 50,000 99,087 56,002 90 56,092 42,996 57%
Net Surplus / (Deficit) (1,268) (24,059) (35,848) (84,935) (47,267) (47,357)
Beginning Cash Balance 752,925 748,876 725,194
Cash Adjustments (2,780) 376 -
Ending Cash Balance 748,876 725,194 640,259 679,170
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 30 30 21 60%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 70 111 51 51 30 30 21 60%
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 30 30
Beginning Cash Balance 3,927 3,983 4,095
Cash Adjustments (15) 2 -
Ending Cash Balance 3,983 4,095 4,146 4,132
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,445 7,445 858 90%
Debt Proceeds - - - 1,660,000 1,660,000 1,660,000 - 100%
Other Income 3,515 25,437 - 43 8,244 8,244 (8,201) 19173%
Interfund Transfers In 27,741 545,695 - - - - - -
Total Revenue 1,727,820 651,058 1,885,117 4,192,066 3,256,596 3,256,596 935,471 78%
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 3,782,926 1,619,480 1,761,500 3,380,980 401,946 89%
Total Expenditures 1,926,906 2,793,864 1,923,009 5,295,935 2,494,741 1,989,516 4,484,257 811,678 85%
Net Surplus / (Deficit) (199,086) (2,142,806) (37,892) (1,103,869) 761,855 (1,227,661)
Beginning Cash Balance 4,314,122 4,099,519 1,962,214
Cash Adjustments (15,517) 5,501 -
Ending Cash Balance 4,099,519 1,962,214 858,345 2,727,433
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,323,763
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 451 709 238 238 206 206 32 87%
Other Income - 12 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 451 10,071 10,238 10,238 206 206 10,032 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) 8,614 238 238 206 (2,198)
Beginning Cash Balance 27,506 19,039 27,647
Cash Adjustments (84) (6) -
Ending Cash Balance 19,039 27,647 27,885 27,900
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,514 2,514 (197) 109%
Donations - 24,945 - - - - - -
Other Income 5,152 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 108,468 143,813 92,317 92,317 54,514 54,514 37,803 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 14,404 2,326 16,731 4,551 79%
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 2,524 - 2,524 12,476 17%
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 2,949 - 2,949 65,351 4%
Capital - - - - - - - - -
Total Expenditures 50,541 31,581 92,300 95,082 17,353 2,326 19,679 75,402 21%
Net Surplus / (Deficit) 57,927 112,232 17 (2,765) 37,161 34,835
Beginning Cash Balance 123,859 181,204 293,325
Cash Adjustments (583) (111) -
Ending Cash Balance 181,204 293,325 290,560 334,737
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,240 940 940 300 76%
Other Income - 175 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 22,903 26,769 21,240 21,240 10,190 10,190 11,050 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) 7,133 7,133
Beginning Cash Balance 87,473 98,440 118,481
Cash Adjustments (348) 10 -
Ending Cash Balance 98,440 118,481 117,221 125,817
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 5,399 5,399 4,601 54%
Interest Earnings 2,278 4,724 1,265 1,265 497 497 768 39%
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 31,265 396,471 187,155 187,155 209,317 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 29,433 215,238 671 100%
Total Expenditures 63,050 110,228 92,000 523,301 285,026 56,747 341,773 181,527 65%
Net Surplus / (Deficit) 67,316 (32,743) (60,735) (126,830) (97,871) (154,618)
Beginning Cash Balance 135,365 202,035 169,439
Cash Adjustments (646) 146 -
Ending Cash Balance 202,035 169,439 42,609 71,858
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,366 676 676 690 49%
Other Income 36,436 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 676 676 5,690 11%
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) (30,324) (30,324)
Beginning Cash Balance 130,729 153,920 113,552
Cash Adjustments - - -
Ending Cash Balance 153,920 113,552 68,918 83,227
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,564 2,564 1,290 67%
Debt Proceeds 5,082,316 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,137,424 42,008 3,854 3,854 2,564 2,564 1,290 67%
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) (86,747) (86,747)
Beginning Cash Balance - 3,494,445 399,877
Cash Adjustments (7,556) 6,871 -
Ending Cash Balance 3,494,445 399,877 314,420 313,816
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,323,533 4,323,533 576,467 88%
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 4,324,327 4,324,327 582,175 88%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 3,173,237 - 3,173,237 1,618,124 66%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 3,173,237 - 3,173,237 1,618,124 66%
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 1,400 542 - 542 858 39%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 4,042 - 4,042 3,808 51%
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 3,177,279 - 3,177,279 1,622,032 66%
Net Surplus / (Deficit) (148,263) 21,312 107,191 107,191 1,147,048 1,147,048
Beginning Cash Balance 464,746 315,085 336,501
Cash Adjustments (1,398) 104 -
Ending Cash Balance 315,085 336,501 443,692 1,484,126
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 6,048,813 6,048,813 68,939 99%
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 6,056,306 6,056,306 81,873 99%
Expenditures by Type
Personnel
Salaries & Wages 6,175,699 6,374,654 6,229,288 6,229,288 4,696,439 - 4,696,439 1,532,849 75%
Fringe Benefits 261 - 3,717 3,717 - - - 3,717 0%
Total Personnel 6,175,960 6,374,654 6,233,005 6,233,005 4,696,439 - 4,696,439 1,536,566 75%
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 1,400 794 34 828 572 59%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,179 5,271 8,400 8,400 4,294 34 4,328 4,072 52%
Total Expenditures 6,180,140 6,379,925 6,241,405 6,241,405 4,700,732 34 4,700,767 1,540,638 75%
Net Surplus / (Deficit) 62,585 (248,240) 126,723 (103,225) 1,355,574 1,355,539
Beginning Cash Balance 886,366 945,540 698,148
Cash Adjustments (3,411) 848 -
Ending Cash Balance 945,540 698,148 594,923 2,054,918
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 18 18 4 81%
Donations - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 51 65 4 22 18 18 4 81%
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) 18 18
Beginning Cash Balance 2,889 2,330 2,395
Cash Adjustments (9) 1 -
Ending Cash Balance 2,330 2,395 397 2,417
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 5,997 5,997 14,003 30%
Other Income 100,000 100,000 100,000 100,000 100,000 100,000 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 144,415 124,778 120,000 120,000 105,997 105,997 14,003 88%
Expenditures by Type
Services & Charges
Professional Services 93,868 149,969 25,000 873,464 247,552 601,602 849,153 24,311 97%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 93,868 149,969 25,000 873,464 247,552 601,602 849,153 24,311 97%
Capital - - - - - - - - -
Total Expenditures 93,868 149,969 25,000 873,464 247,552 601,602 849,153 24,311 97%
Net Surplus / (Deficit) 50,547 (25,191) 95,000 (753,464) (141,555) (743,156)
Beginning Cash Balance 876,414 954,136 929,415
Cash Adjustments 27,174 470 -
Ending Cash Balance 954,136 929,415 175,951 789,453
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,000 661 661 2,339 22%
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 54,669 54,669 576,037 9%
Expenditures by Type
Services & Charges
Professional Services - 53,699 - 142,758 41,584 63,279 104,863 37,895 73%
Repairs & Maintenance - - - 400,000 - - - 400,000 0%
Debt Service Principal 65,591 67,581 69,632 69,632 52,028 17,604 69,632 - 100%
Debt Service Interest & Fees 6,419 4,429 2,379 2,379 1,980 399 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 95,592 81,282 176,874 514,295 26%
Capital - - - - - - - - -
Total Expenditures 127,672 355,710 72,011 691,169 95,592 81,282 176,874 514,295 26%
Net Surplus / (Deficit) (64,506) (280,822) 3,000 (60,463) (40,923) (122,205)
Beginning Cash Balance 410,752 344,987 64,775
Cash Adjustments (1,259) 610 -
Ending Cash Balance 344,987 64,775 4,312 28,750
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 9,500 9,500 9,500 - 100%
Charges for Services 338,582 212,079 249,070 737,784 731,204 731,204 6,580 99%
Fines, Forfeitures, and Fees - - 40,000 37,950 35,275 35,275 2,675 93%
Interest Earnings 14,158 17,680 15,000 15,000 6,730 6,730 8,270 45%
Other Income 4,256 4,123 - 1,285 2,522 2,522 (1,237) 196%
Interfund Allocation Reimb - - 174,531 174,531 130,899 130,899 43,632 75%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 1,716,673 1,716,673 572,226 75%
Total Revenue 2,493,209 3,018,515 3,232,000 3,264,949 2,632,803 2,632,803 632,146 81%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,778,354 1,103,041 - 1,103,041 675,313 62%
Fringe Benefits 630,626 528,540 665,776 665,776 419,465 - 419,465 246,311 63%
Total Personnel 2,095,383 2,021,736 2,454,130 2,444,130 1,522,506 - 1,522,506 921,624 62%
Supplies 19,501 18,276 25,792 28,054 11,799 633 12,433 15,621 44%
Services & Charges
Professional Services 319,616 157,623 296,100 434,679 118,967 234,252 353,219 81,460 81%
Printing & Advertising 10,940 13,604 24,707 24,773 6,153 2,021 8,174 16,599 33%
Education & Training 8,889 9,835 23,900 23,900 3,097 - 3,097 20,803 13%
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 11,656 4,315 15,971 85,980 16%
Interfund Allocations 390,538 464,363 357,941 357,941 268,457 - 268,457 89,484 75%
Other Services & Charges 10,694 16,116 18,830 20,726 10,296 301 10,597 10,129 51%
Interfund Transfers Out - - - 35,000 35,000 - 35,000 - 100%
Total Services & Charges 759,969 695,723 752,078 1,028,494 458,129 240,888 699,017 329,477 68%
Capital - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 1,992,434 241,522 2,233,956 1,266,722 64%
Net Surplus / (Deficit) (381,644) 282,780 - (235,729) 640,369 398,847
Beginning Cash Balance 1,114,625 729,684 1,012,307
Cash Adjustments (3,297) (158) -
Ending Cash Balance 729,684 1,012,307 776,578 1,654,364
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,675,145 1,675,145 5,418,177 24%
Fines, Forfeitures, and Fees 110 30 - 81 121 121 (40) 149%
Other Income 203,444 483,931 203,000 217,888 104,512 104,512 113,376 48%
Interfund Transfers In - - - - - - - -
Total Revenue 3,746,089 2,514,004 2,914,000 7,311,291 1,779,778 1,779,778 5,531,513 24%
Expenditures by Type
Services & Charges
Professional Services - - - 600,000 22,884 220,905 243,788 356,212 41%
Grants & Subsidies 3,848,101 2,555,898 2,911,000 9,017,968 1,857,578 3,265,347 5,122,925 3,895,043 57%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 3,848,101 2,555,898 2,911,000 9,617,968 1,880,461 3,486,252 5,366,713 4,251,255 56%
Capital - - - - - - - - -
Total Expenditures 3,848,101 2,555,898 2,911,000 9,617,968 1,880,461 3,486,252 5,366,713 4,251,255 56%
Net Surplus / (Deficit) (102,012) (41,893) 3,000 (2,306,677) (100,684) (3,586,935)
Beginning Cash Balance 450,607 347,782 305,248
Cash Adjustments (813) (641) -
Ending Cash Balance 347,782 305,248 (2,001,429) 269,720
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 6,344 844 500 500 315 315 185 63%
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 15,951 15,951 14,549 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) (14,049) (14,049)
Beginning Cash Balance 471,939 28,919 53,838
Cash Adjustments (790) (30) -
Ending Cash Balance 28,919 53,838 44,338 39,881
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,772,550 985,991 985,991 786,559 56%
Fines, Forfeitures, and Fees - - - - 470 470 (470) -
Interest Earnings 46,652 54,618 25,201 25,201 14,935 14,935 10,266 59%
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 1,001,618 1,001,618 796,355 56%
Total Code Enforcement 1,506,064 2,983,937 - 2,130 8,017 8,017 (5,887) 376%
Total Fund Revenue 3,133,906 4,690,916 1,800,751 1,800,103 1,009,635 1,009,635 790,468 56%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 559,459 - 559,459 315,208 64%
Fringe Benefits 319,576 273,508 339,734 339,734 227,101 - 227,101 112,633 67%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 786,560 - 786,560 427,841 65%
Supplies 21,813 14,307 19,576 24,818 11,307 140 11,447 13,371 46%
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 11,185 - 11,185 13,815 45%
Interfund Allocations 337,091 252,023 328,799 328,799 246,599 - 246,599 82,200 75%
Debt Service Principal 42,475 46,342 42,727 42,727 36,674 4,342 41,016 1,711 96%
Debt Service Interest & Fees 3,749 3,141 2,225 2,225 1,802 400 2,203 22 99%
Other Services & Charges 43,665 3,948 20,572 22,072 8,604 - 8,604 13,468 39%
Interfund Transfers Out - 158,943 - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 309,628 5,003 314,631 131,034 71%
Capital - - 50,000 50,000 - - - 50,000 0%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 1,107,495 5,144 1,112,639 622,246 64%
Total Code Enforcement 2,678,595 3,001,390 - 270,543 24,714 235,541 260,256 10,287 96%
Total Fund Expenditures 4,171,099 4,496,742 1,727,493 2,005,428 1,132,209 240,685 1,372,894 632,534 68%
Net Surplus / (Deficit) (1,037,193) 194,174 73,258 (205,325) (122,575) (363,260)
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 2,166,945
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 234,521 293,958 225,200 225,200 192,373 192,373 32,827 85%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 234,521 293,958 225,200 225,200 192,373 192,373 32,827 85%
Expenditures by Type
Services & Charges
Professional Services 89,432 95,223 135,000 130,000 58,013 - 58,013 71,987 45%
Other Services & Charges 12,826 24,218 14,000 19,000 8,444 - 8,444 10,556 44%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 102,258 119,441 149,000 149,000 66,457 - 66,457 82,543 45%
Capital - - - - - - - - -
Total Expenditures 102,258 119,441 149,000 149,000 66,457 - 66,457 82,543 45%
Net Surplus / (Deficit) 132,263 174,517 76,200 76,200 125,917 125,917
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 1,954,940
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,000 848 848 2,152 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 1,716,848 1,716,848 2,652 100%
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 4,154 4,154
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 1,739,055
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 88 839,754
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,580 1,580 4,420 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 1,392,205 1,392,205 4,420 100%
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 1,580 1,580
Beginning Cash Balance 2,501,480 3,452,908 3,461,700
Cash Adjustments - - -
Ending Cash Balance 3,452,908 3,461,700 3,466,700 3,463,280
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,060,224 2,060,224 981,026 68%
Licenses & Permits - 3,150 3,000 3,000 250 250 2,750 8%
Charges for Services 246,361 253,301 232,670 236,170 206,671 206,671 29,499 88%
Interest Earnings 137,767 165,725 28,864 28,864 33,250 33,250 (4,386) 115%
Debt Proceeds - - - 1,778,948 1,778,948 1,778,948 - 100%
Other Income 56,611 42,383 5,300 49,847 55,912 55,912 (6,065) 112%
Interfund Allocation Reimb - 138,150 149,020 149,020 111,763 111,763 37,257 75%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 3,828,314 3,828,314 1,109,436 78%
Total Revenue 11,126,434 7,663,825 7,897,854 10,224,849 8,075,330 8,075,330 2,149,517 79%
Expenditures by Division
Streets / Traffic & Lighting 8,941,494 9,441,018 7,230,493 9,517,622 5,353,080 1,389,835 6,742,916 2,774,706 71%
Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 747,774 357,760 1,105,533 659,822 63%
Total Expenditures 10,264,393 10,935,727 8,912,425 11,282,977 6,100,854 1,747,595 7,848,449 3,434,528 70%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 2,428,968 2,010,696 - 2,010,696 418,272 83%
Fringe Benefits 1,351,638 970,717 928,777 928,777 876,750 - 876,750 52,027 94%
Total Personnel 4,236,841 3,573,668 3,223,891 3,357,745 2,887,446 - 2,887,446 470,299 86%
Supplies 1,701,021 1,080,335 1,209,775 1,812,474 795,362 161,323 956,686 855,788 53%
Services & Charges
Professional Services 670,422 645,007 749,014 830,722 58,688 356,774 415,462 415,260 50%
Printing & Advertising 263 222 5,740 4,115 65 - 65 4,050 2%
Utilities 45,568 49,037 49,200 51,320 37,853 2,650 40,503 10,817 79%
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 1,047,588 820,214 562,628 32,715 595,343 224,871 73%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 1,151,239 - 1,151,239 383,748 75%
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 94,989 177,033 123,284 123,506 108,957 510 109,467 14,039 89%
Interfund Transfers Out - 2,500,000 - - - - - - -
Total Services & Charges 4,298,664 6,217,408 4,478,759 4,333,810 2,418,046 529,542 2,947,588 1,386,223 68%
Capital 27,868 64,316 - 1,778,948 - 1,056,730 1,056,730 722,218 59%
Total Expenditures 10,264,393 10,935,727 8,912,425 11,282,977 6,100,854 1,747,595 7,848,449 3,434,528 70%
Net Surplus / (Deficit) 862,040 (3,271,902) (1,014,571) (1,058,128) 1,974,476 226,881
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 3,685,075 6,740,382
Cash Reserves Target 2,566,098 2,733,932 2,820,744
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,060,223 2,060,223 981,027 68%
Interest Earnings - 15,007 144 14,000 11,194 11,194 2,806 80%
Interfund Transfers In - - - - - - - -
Total Revenue - 3,224,058 3,041,394 3,055,250 2,071,418 2,071,418 983,833 68%
Expenditures by Type
Personnel
Salaries & Wages - 290,561 988,102 853,148 111,790 - 111,790 741,358 13%
Fringe Benefits - 148,185 441,276 442,376 49,545 - 49,545 392,831 11%
Total Personnel - 438,746 1,429,378 1,295,524 161,336 - 161,336 1,134,189 12%
Supplies - 1,355,841 1,157,640 1,187,026 966,599 60,388 1,026,986 160,040 87%
Services & Charges
Professional Services - - - - - - - - -
Repairs & Maintenance - 774,629 439,246 1,209,246 659,874 132,015 791,889 417,357 65%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 774,629 439,246 1,209,246 659,874 132,015 791,889 417,357 65%
Capital - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 3,691,796 1,787,808 192,403 1,980,211 1,711,586 54%
Net Surplus / (Deficit) - 654,842 15,130 (636,546) 283,609 91,206
Beginning Cash Balance - - 650,402
Cash Adjustments - (4,440) -
Ending Cash Balance - 650,402 13,856 1,344,352
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,277,528 1,277,528 261,934 83%
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 38,733 38,733 (4,635) 114%
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 1,375,110 1,375,110 564,310 71%
Expenditures by Type
Supplies 555,400 63,646 250,000 58,876 3,828 51,189 55,017 3,859 93%
Services & Charges
Professional Services 14,000 175,032 80,000 688,976 154,838 486,243 641,081 47,895 93%
Repairs & Maintenance 764,121 376,289 1,250,000 1,792,316 750,372 104,994 855,366 936,950 48%
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 3,486,292 1,907,304 591,237 2,498,541 987,751 72%
Capital 391,854 2,095,286 400,000 2,252,797 1,004,445 1,053,500 2,057,944 194,853 91%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 2,915,576 1,695,926 4,611,502 1,186,463 80%
Net Surplus / (Deficit) 592,869 1,313,706 (1,101,440) (3,858,545) (1,540,466) (3,236,393)
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 4,242,619
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - - 745 144,097 144,097 (143,352) 19342%
Interest Earnings 37,969 10,922 2,181 2,181 901 901 1,280 41%
Other Income 185,734 92,453 - - - - - -
Interfund Transfers In 254,000 - - - - - - -
Total Revenue 1,147,703 103,375 2,181 2,926 144,999 144,999 (142,072) 4956%
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) 97,299 (19,088)
Beginning Cash Balance 2,281,338 757,509 170,735
Cash Adjustments (1,638) 1,345 -
Ending Cash Balance 757,509 170,735 9,574 268,327
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 5,589 5,589 (1,433) 134%
Other Income - - - - - - - -
Interfund Transfers In 1,370,500 553,253 1,000,000 1,523,000 1,102,365 1,102,365 420,635 72%
Total Revenue 1,376,782 1,116,972 2,002,656 2,527,156 2,210,319 2,210,319 316,837 87%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,704,898 996,856 2,000,000 2,974,341 175,126 806,794 981,920 1,992,421 33%
Other Services & Charges 334,741 - - - - - - - -
Transfers Out - - - - - - - - -
Total Services & Charges 2,039,640 996,856 2,000,000 2,974,341 175,126 806,794 981,920 1,992,421 33%
Capital - - - - - - - - -
Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 175,126 806,794 981,920 1,992,421 33%
Net Surplus / (Deficit) (662,857) 120,116 2,656 (447,185) 2,035,193 1,228,400
Beginning Cash Balance 992,943 329,373 449,431
Cash Adjustments (712) (58) -
Ending Cash Balance 329,373 449,431 2,246 2,485,395
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 14,931 14,931 5,069 75%
Other Income 493,328 584,181 493,328 493,328 493,328 493,328 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 543,992 653,840 501,328 513,997 508,927 508,927 5,070 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 35,160 106,939 142,099 - 100%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - 523,000 102,365 - 102,365 420,635 20%
Total Services & Charges 671,364 712,322 500,000 1,262,969 163,647 178,687 342,334 920,635 27%
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 2,195,285 798,980 257,876 1,056,856 1,138,429 48%
Net Surplus / (Deficit) (134,462) (572,194) 1,328 (1,681,288) (290,052) (547,928)
Beginning Cash Balance 2,910,880 2,765,949 2,195,972
Cash Adjustments (10,469) 2,216 -
Ending Cash Balance 2,765,949 2,195,972 514,684 1,909,684
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,205,355 4,205,355 1,399,095 75%
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 98,540 98,540 3,746 96%
Interfund Transfers In - - - - - - - -
Total Revenue 5,494,152 5,489,395 5,617,150 5,711,736 4,306,257 4,306,257 1,405,479 75%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,132,274 842,578 - 842,578 289,696 74%
Fringe Benefits 502,791 421,865 518,320 518,320 373,950 - 373,950 144,370 72%
Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 1,216,528 - 1,216,528 434,066 74%
Supplies 277,367 254,413 424,000 454,360 253,115 4,902 258,017 196,343 57%
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 972,796 810,289 720,000 686,800 877,642 - 877,642 (190,842) 128%
Interfund Allocations 851,115 998,406 958,978 958,978 719,233 - 719,233 239,745 75%
Other Services & Charges 884,322 998,584 1,036,700 1,074,346 834,135 164,815 998,950 75,396 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 3,324,514 164,815 3,489,329 497,237 88%
Capital - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 4,794,156 169,717 4,963,873 1,127,646 81%
Net Surplus / (Deficit) (79,622) (79,367) (439,564) (379,784) (487,900) (657,617)
Beginning Cash Balance 533,909 525,571 449,145
Cash Adjustments 71,284 2,941 -
Ending Cash Balance 525,571 449,145 69,361 (168,660)
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 5,423 617 617 855 855 (238) 139%
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 1,268,855 1,268,855 338,111 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 - - - 469,000 53,416 413,802 467,218 1,782 100%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,700,349 808,734 637,696 1,446,430 253,919 85%
Net Surplus / (Deficit) 4,645 20,445 617 (93,383) 460,121 (177,575)
Beginning Cash Balance 39,995 44,494 64,925
Cash Adjustments (146) (15) -
Ending Cash Balance 44,494 64,925 (28,458) 525,157
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 14,675,900 14,675,900 4,743,136 76%
Interest Earnings 52,112 89,938 30,000 30,000 23,373 23,373 6,627 78%
Other Income 33,327 37,155 47,500 57,613 27,805 27,805 29,808 48%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 1,341,246 1,341,246 447,081 75%
Interfund Transfers In 108,690 159,826 100,000 100,000 56,715 56,715 43,285 57%
Total Revenue 16,973,411 20,450,225 21,384,863 21,394,976 16,125,039 16,125,039 5,269,937 75%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,665,888 2,456,130 - 2,456,130 1,209,758 67%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,526,296 1,072,508 - 1,072,508 453,788 70%
Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 3,528,638 - 3,528,638 1,663,546 68%
Supplies 1,319,059 1,499,242 1,681,960 1,709,578 952,018 113,729 1,065,747 643,831 62%
Services & Charges
Professional Services 545,752 891,024 774,500 1,402,951 728,454 280,227 1,008,680 394,271 72%
Printing & Advertising 469 1,165 10,359 10,359 1,682 223 1,904 8,455 18%
Utilities 777,050 769,708 833,700 837,400 589,262 - 589,262 248,138 70%
Education & Training 11,331 10,627 30,175 36,960 9,222 1,140 10,362 26,598 28%
Travel 2,785 2,386 18,750 18,750 2,644 832 3,476 15,274 19%
Repairs & Maintenance 359,337 321,740 390,200 444,685 316,211 19,479 335,690 108,995 75%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 1,638,250 - 1,638,250 546,084 75%
Debt Service Principal 394,755 396,892 402,017 402,017 400,620 - 400,620 1,397 100%
Debt Service Interest & Fees 35,731 23,014 15,525 15,525 15,511 - 15,511 14 100%
Other Services & Charges 2,049,852 3,008,526 3,383,350 3,653,572 2,360,580 422,590 2,783,170 870,402 76%
Interfund Transfers Out 2,047,442 5,539,552 5,953,486 5,953,486 3,896,940 - 3,896,940 2,056,546 65%
PILOT 1,730,831 1,662,624 1,629,442 1,629,442 1,222,081 - 1,222,081 407,361 75%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,589,481 11,181,457 724,490 11,905,947 4,683,535 72%
Capital - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,491,243 15,662,113 838,219 16,500,332 6,990,912 70%
Net Surplus / (Deficit) 1,179,289 (230,166) (1,115,119) (2,096,267) 462,926 (375,293)
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 4,209,210
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 225,863 192,850 100,000 200,965 224,058 224,058 (23,093) 111%
Interest Earnings 35,872 90,537 25,000 45,000 42,131 42,131 2,869 94%
Other Income - - - - 9,568 9,568 (9,568) -
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 2,896,509 2,896,509 965,491 75%
Total Revenue 269,787 3,524,387 3,987,000 4,107,965 3,172,266 3,172,266 935,699 77%
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 4,756,255 624,678 37,608 662,286 4,093,969 14%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 636,346 139,731 776,077 4,093,970 16%
Net Surplus / (Deficit) (254,403) 2,311,733 845,000 (762,082) 2,535,920 2,396,189
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 6,787,463
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 9,538 9,538 10,462 48%
Total Revenue 26,882 39,720 20,000 20,000 9,538 9,538 10,462 48%
Expenditures
Interfund Transfers Out 24,957 34,076 20,000 20,000 14,764 - 14,764 5,236 74%
Total Expenditures 24,957 34,076 20,000 20,000 14,764 - 14,764 5,236 74%
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 1,283,608
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,446 7,446 12,554 37%
Other Income - - - - - - - -
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 913,500 913,500 907,986 50%
Total Revenue 2,002,533 2,039,869 1,841,486 1,841,486 920,946 920,946 920,540 50%
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 8,607 - 8,607 11,393 43%
Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 230,583 1,279,161 1,509,744 331,743 82%
Capital - - - - - - - - -
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 230,583 1,279,161 1,509,744 331,743 82%
Net Surplus / (Deficit) 1,701,739 (1,443,179) - - 690,363 (588,798)
Beginning Cash Balance 28,105 1,726,068 286,131
Cash Adjustments (3,776) 3,242 -
Ending Cash Balance 1,726,068 286,131 286,131 976,984
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 10,568 10,568 9,432 53%
Total Revenue 25,420 39,016 20,000 20,000 10,568 10,568 9,432 53%
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 - - 10,568 10,568
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 1,440,930
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 21,560 21,560 18,440 54%
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 38,491 38,491 201,509 16%
Expenditures
Interfund Transfers Out 43,905 65,938 40,000 40,000 33,344 - 33,344 6,656 83%
Total Expenditures 43,905 65,938 40,000 40,000 33,344 - 33,344 6,656 83%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 640,050 652,271 645,105 645,105 500,230 500,230 144,875 78%
Interest Earnings 34,121 57,505 25,197 25,197 15,874 15,874 9,323 63%
Other Income - 365 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 674,171 710,141 670,302 670,302 516,104 516,104 154,198 77%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 115,313 85,350 - 85,350 29,963 74%
Fringe Benefits 69,760 44,267 48,247 48,247 38,113 - 38,113 10,134 79%
Total Personnel 218,059 152,608 163,560 163,560 123,463 - 123,463 40,097 75%
Supplies 32,495 29,334 16,265 84,785 21,481 9,219 30,700 54,085 36%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 700 700 - - - 700 0%
Repairs & Maintenance 250,641 291,547 386,000 395,424 409,782 0 409,783 (14,359) 104%
Interfund Allocations 17,868 75,495 84,511 84,511 63,382 - 63,382 21,129 75%
Other Services & Charges 6,150 3,828 6,500 13,375 8,882 - 8,882 4,493 66%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 274,659 370,870 477,711 494,010 482,046 0 482,046 11,963 98%
Capital - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 742,355 626,990 9,219 636,210 106,145 86%
Net Surplus / (Deficit) 148,958 157,329 12,766 (72,053) (110,887) (120,106)
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 2,058,453
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 27,538,366 27,538,366 11,142,311 71%
Interest Earnings 234,125 387,785 45,000 90,000 67,778 67,778 22,222 75%
Other Income 98,616 93,446 50,784 73,116 29,754 29,754 43,362 41%
Interfund Allocation Reimb - 421,463 446,759 446,759 335,072 335,072 111,687 75%
Interfund Transfers In 456,442 327,330 145,000 145,000 69,142 69,142 75,858 48%
Total Revenue 39,307,114 40,475,911 39,368,220 39,435,552 28,040,112 28,040,112 11,395,440 71%
Expenditures by Division
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 4,180,674 2,848,908 7,029,582 2,332,328 75%
Concrete Crew 387,496 418,317 517,611 535,869 303,276 3,439 306,715 229,154 57%
Wastewater 29,273,354 32,455,408 34,798,285 36,134,401 28,855,454 1,324,450 30,179,905 5,954,496 84%
Organic Resources 1,557,590 1,609,596 1,656,029 1,683,929 1,269,034 146,658 1,415,692 268,237 84%
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 34,608,439 4,323,455 38,931,894 8,784,215 82%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,162,463 3,421,006 - 3,421,006 1,741,457 66%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,042,077 1,461,949 - 1,461,949 580,128 72%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 4,882,955 - 4,882,955 2,321,585 68%
Supplies 1,747,634 1,739,090 2,214,711 2,605,549 1,352,593 273,071 1,625,664 979,885 62%
Services & Charges
Professional Services 1,364,991 1,634,972 1,601,000 2,042,693 610,055 622,102 1,232,157 810,536 60%
Printing & Advertising 746 297 9,711 9,261 754 9 763 8,498 8%
Utilities 1,045,885 1,206,860 1,314,860 1,318,664 862,746 6,367 869,113 449,551 66%
Education & Training 12,948 17,885 41,500 41,500 12,122 223 12,345 29,155 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 1,153,566 176,900 1,330,467 751,662 64%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 4,233,994 - 4,233,994 1,411,338 75%
Debt Service Principal 602,115 564,025 523,738 523,738 489,663 23,322 512,985 10,753 98%
Debt Service Interest & Fees 41,596 25,784 16,278 16,278 16,076 169 16,245 33 100%
Other Services & Charges 2,986,905 2,909,301 2,877,627 5,803,318 1,761,350 3,221,292 4,982,643 820,675 86%
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 3,444,261 - 3,444,261 1,148,088 75%
Total Services & Charges 28,469,203 32,121,074 34,356,331 37,906,020 28,372,891 4,050,384 32,423,275 5,482,744 86%
Capital - - - - - - - - -
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 34,608,439 4,323,455 38,931,894 8,784,214 82%
Net Surplus / (Deficit) 1,752,935 201,904 (4,407,362) (8,280,557) (6,568,327) (10,891,782)
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 8,629,024
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).
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 691,413 475,488 300,000 459,698 513,303 513,303 (53,605) 112%
Interest Earnings 150,885 282,731 60,000 130,000 118,320 118,320 11,680 91%
Debt Proceeds - - - - - - - -
Other Income - - - - 17,342 17,342 (17,342) -
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 8,559,965 8,559,965 (59,267) 101%
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 14,115,020 3,442,853 3,164,023 6,606,875 7,508,145 47%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,115,020 3,442,853 3,164,023 6,606,875 7,508,145 47%
Net Surplus / (Deficit) 1,771,056 336,448 610,000 (5,614,322) 5,117,112 1,953,090
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 3,802,742 14,761,655
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 41,048 41,048 78,952 34%
Interfund Transfers In 238,226 151,717 - - - - - -
Total Revenue 332,938 303,127 120,000 120,000 41,048 41,048 78,952 34%
Expenditures
Interfund Transfers Out 88,247 127,330 120,000 120,000 63,636 - 63,636 56,364 53%
Total Expenditures 88,247 127,330 120,000 120,000 63,636 - 63,636 56,364 53%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 34,316 34,316 10,684 76%
Debt Proceeds - - - 5,743,815 5,743,815 5,743,815 - 100%
Other Income - - - - - - - -
Interfund Transfers In 9,173,661 7,780,676 7,788,015 8,110,581 8,110,581 8,110,581 - 100%
Total Revenue 9,261,052 7,900,141 7,833,015 13,899,396 13,888,712 13,888,712 10,684 100%
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 1,048,666 727,255 1,775,921 (67,463) 104%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 9,151,851 7,776,294 7,785,015 7,785,015 1,048,666 6,368,812 7,417,478 367,537 95%
Total Expenditures 9,151,851 7,776,294 7,785,015 7,785,015 1,048,666 6,368,812 7,417,478 367,537 95%
Net Surplus / (Deficit) 109,202 123,847 48,000 6,114,381 12,840,046 6,471,234
Beginning Cash Balance 857,884 963,679 1,087,745
Cash Adjustments (3,407) 219 -
Ending Cash Balance 963,679 1,087,745 7,202,126 13,929,655
Cash Reserves Target 963,679 1,087,745 7,202,126
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 20,802 20,802 24,198 46%
Total Revenue 65,897 87,669 45,000 45,000 20,802 20,802 24,198 46%
Total Expenditures - - - - 322,566 - 322,566 (322,566) -
Net Surplus / (Deficit) 65,897 87,669 45,000 45,000 (301,764) (301,764)
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 3,990,151
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,829 3,829 21,171 15%
Total Revenue - 3,107 25,000 25,000 3,829 3,829 21,171 15%
Expenditures
Interfund Transfers Out - - 25,000 25,000 5,506 - 5,506 19,494 22%
Total Expenditures - - 25,000 25,000 5,506 - 5,506 19,494 22%
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 204,693 413,157 413,157 587,165
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 447,240 447,563 451,610 451,610 333,501 333,501 118,109 74%
Interest Earnings 14,198 15,370 4,949 4,949 3,564 3,564 1,385 72%
Other Income - 103 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 461,438 463,036 456,559 456,559 337,065 337,065 119,494 74%
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 31,789 - 31,789 10,596 75%
Debt Service Principal 48,404 - - - - - - - -
Debt Service Interest & Fees 576 - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 1,744 - 1,744 4,756 27%
Interfund Transfers Out 550,000 550,000 300,000 300,000 225,000 - 225,000 75,000 75%
Total Services & Charges 645,740 593,662 348,885 348,885 258,533 - 258,533 90,352 74%
Capital - - - - - - - - -
Total Expenditures 693,453 659,719 433,460 433,460 258,933 - 258,933 174,527 60%
Net Surplus / (Deficit) (232,015) (196,683) 23,099 23,099 78,132 78,132
Beginning Cash Balance 822,096 593,308 398,183
Cash Adjustments 3,227 1,558 -
Ending Cash Balance 593,308 398,183 421,282 469,448
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,041,360 778,115 778,115 263,245 75%
Interest Earnings - 1,341 - 5,000 3,640 3,640 1,360 73%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 518,432 1,041,360 1,046,360 781,755 781,755 264,605 75%
Expenditures by Type
Services & Charges
Professional Services - 54,500 - 10,500 4,379 6,121 10,500 - 100%
Other Services & Charges - - - 5,000 1,322 - 1,322 3,678 26%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 54,500 - 15,500 5,701 6,121 11,822 3,678 76%
Capital - 275,886 825,000 856,230 75,623 57,914 133,537 722,693 16%
Total Expenditures - 330,386 825,000 871,730 81,324 64,035 145,359 726,371 17%
Net Surplus / (Deficit) - 188,046 216,360 174,630 700,432 636,397
Beginning Cash Balance - - 124,406
Cash Adjustments - (63,640) -
Ending Cash Balance - 124,406 299,036 805,570
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 35,871 35,871 75,229 32%
Interest Earnings 5,889 18,352 - 8,000 6,295 6,295 1,705 79%
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 42,185 42,185 77,316 35%
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 76,536 18,788 95,324 25,176 79%
Total Expenditures 684,941 592,547 111,500 156,395 100,432 18,788 119,220 37,175 76%
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 19,840 4,460 24,300 1,000 96%
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 14,328 89,462 33,918 73%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 94,974 18,788 113,762 34,918 77%
Capital - 24,580 - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 100,432 18,788 119,220 37,175 76%
Net Surplus / (Deficit) 162,757 372,767 - (36,895) (58,248) (77,036)
Beginning Cash Balance 379,148 543,230 923,154
Cash Adjustments 1,325 7,157 -
Ending Cash Balance 543,230 923,154 886,259 857,424
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 99,945 104,430 104,430 (4,485) 104%
Interest Earnings 137 351 200 255 338 338 (83) 133%
Interfund Transfers In - - 245,626 245,626 184,219 184,219 61,407 75%
Total Revenue 447 7,726 345,826 345,826 288,987 288,987 56,839 84%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 86,575 - 86,575 97,103 47%
Fringe Benefits - - 82,188 82,188 43,291 - 43,291 38,897 53%
Total Personnel - - 265,866 265,866 129,866 - 129,866 136,000 49%
Supplies - - 7,160 7,160 332 - 332 6,828 5%
Services & Charges
Professional Services - - 54,000 54,000 1,505 26,850 28,355 25,645 53%
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 1,633 - 1,633 8,367 16%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 5 - 72,800 72,800 3,139 26,850 29,989 42,812 41%
Capital - - - - - - - - -
Total Expenditures 5 - 345,826 345,826 133,336 26,850 160,186 185,640 46%
Net Surplus / (Deficit) 442 7,726 - - 155,651 128,801
Beginning Cash Balance 9,685 10,105 17,823
Cash Adjustments (22) (9) -
Ending Cash Balance 10,105 17,823 17,823 173,255
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 24,265 24,265 6,935 78%
Charges for Services - - 53,250 53,250 34,177 34,177 19,074 64%
Fines, Forfeitures, and Fees - - 304,000 302,000 373,147 373,147 (71,147) 124%
Interest Earnings - - - 2,000 1,736 1,736 264 87%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income - - 2,725 2,725 8,488 8,488 (5,763) 311%
Interfund Allocation Reimb - - 76,927 76,927 57,694 57,694 19,233 75%
Interfund Transfers In - - 3,619,593 3,619,593 2,714,691 2,714,691 904,902 75%
Total Revenue - - 4,087,695 4,167,695 3,294,197 3,294,197 873,498 79%
Expenditures by Subdivisions
Neighborhood Code Enforce. - - 2,565,948 2,633,948 1,519,804 119,990 1,639,794 994,154 62%
NEAT Crew - - 544,158 544,158 308,030 16,888 324,918 219,240 60%
Animal Resource Center - - 977,589 989,589 695,832 26,050 721,882 267,707 73%
Total Expenditures - - 4,087,695 4,167,695 2,523,666 162,928 2,686,594 1,481,101 64%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,486,523 1,023,212 - 1,023,212 463,311 69%
Fringe Benefits - - 630,253 633,253 433,976 - 433,976 199,277 69%
Total Personnel - - 2,119,776 2,119,776 1,457,188 - 1,457,188 662,588 69%
Supplies - - 163,700 163,700 70,982 13,862 84,844 78,856 52%
Services & Charges
Professional Services - - 110,300 107,500 29,597 24,336 53,933 53,567 50%
Printing & Advertising - - 24,305 24,305 9,169 357 9,525 14,780 39%
Utilities - - 30,223 30,223 25,816 1,965 27,780 2,443 92%
Education & Training - - 15,000 15,000 53 - 53 14,947 0%
Travel - - 2,400 3,910 3,826 - 3,826 84 98%
Repairs & Maintenance - - 410,650 417,050 186,607 1,814 188,421 228,629 45%
Interfund Allocations - - 814,847 814,847 611,132 - 611,132 203,715 75%
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 90,514 27,658 118,172 161,128 42%
Total Services & Charges - - 1,804,219 1,804,219 995,497 69,066 1,064,563 739,657 59%
Capital - - - 80,000 - 80,000 80,000 - 100%
Total Expenditures - - 4,087,695 4,167,695 2,523,666 162,928 2,686,594 1,481,101 64%
Net Surplus / (Deficit) - - - - 770,530 607,602
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - - 623,617
Cash Reserves Target - - 416,770
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 24,265 24,265 6,935 78%
Charges for Services 56,229 57,616 53,250 53,250 34,177 34,177 19,074 64%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,175 515,577 515,577 (402) 100%
Interest Earnings 6,027 18,704 200 10,255 8,369 8,369 1,886 82%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income 58,590 12,659 3,125 3,125 14,394 14,394 (11,269) 461%
Interfund Allocation Reimb - 73,304 76,927 76,927 57,694 57,694 19,233 75%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 2,898,910 2,898,910 966,309 75%
Total Revenue 2,354,210 3,956,977 4,545,021 4,635,151 3,633,385 3,633,385 1,001,766 78%
Expenditures by Fund
Consolidated Bldg Fund (#600) 2,678,595 3,001,390 - 270,543 24,714 235,541 260,256 10,287 96%
Rental Units Regulation (#221) 5 - 345,826 345,826 133,336 26,850 160,186 185,640 46%
Unsafe Building Fund (#219) 684,941 592,547 111,500 156,395 100,432 18,788 119,220 37,175 76%
Code Enforcement Fund (#230) - - 4,087,695 4,167,695 2,523,666 162,928 2,686,594 1,481,101 64%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 2,782,149 444,107 3,226,256 1,714,203 65%
Expenditures by Division
Neighborhood Code Enfor. 1,712,624 1,923,446 2,565,948 2,864,409 1,523,856 336,875 1,860,731 1,003,678 65%
NEAT Crew 448,386 435,893 544,158 580,053 331,926 16,888 348,814 231,239 60%
Rental Safety Verification Program 59,234 144,603 345,826 348,002 135,626 26,850 162,476 185,526 47%
Unsafe Building 236,555 156,655 111,500 120,500 76,536 18,788 95,324 25,176 79%
Animal Care & Control 906,737 933,341 977,589 1,027,495 714,319 44,706 759,026 268,469 74%
Total Expenditures 3,363,537 3,593,937 4,545,021 4,940,459 2,782,264 444,107 3,226,371 1,714,088 65%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,670,201 1,109,787 - 1,109,787 560,414 66%
Fringe Benefits 595,651 538,583 712,441 715,441 477,267 - 477,267 238,174 67%
Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 1,587,053 - 1,587,053 798,588 67%
Supplies 117,767 108,267 170,860 211,141 97,246 22,916 120,162 90,979 57%
Services & Charges
Professional Services 172,494 177,400 180,600 188,183 52,133 55,838 107,970 80,213 57%
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 25,816 1,965 27,780 2,443 92%
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 275,449 233,178 413,050 429,653 188,384 10,239 198,624 231,029 46%
Interfund Allocations 517,905 719,048 814,847 814,847 611,132 - 611,132 203,715 75%
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 154,741 177,849 389,610 639,071 168,554 259,857 428,410 210,661 67%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 1,271,127 1,453,091 1,988,519 2,263,676 1,097,850 341,191 1,439,040 824,636 64%
Capital 80,000 56,567 - 80,000 - 80,000 80,000 - 100%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 2,782,149 444,107 3,226,256 1,714,203 65%
Net Surplus / (Deficit) (1,009,331) 363,040 - (305,308) 851,236 407,129
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,281 1,281 3,159 29%
Charges for Services 2,806,873 7,496,447 8,304,859 8,304,933 5,248,574 5,248,574 3,056,359 63%
Interest Earnings 10,656 22,362 12,000 12,000 8,153 8,153 3,847 68%
Other Income 5,006,296 5,417,866 4,944,250 4,944,350 56,891 56,891 4,887,459 1%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 91,603 91,603 30,540 75%
Interfund Transfers In - - - - - - - -
Total Revenue 8,220,343 13,550,721 13,387,692 13,387,866 5,406,503 5,406,503 7,981,364 40%
Expenditures by Division
Equipment Services 2,639,137 7,000,441 7,812,107 8,017,413 4,982,524 19,470 5,001,994 3,015,419 62%
Central Stores 245,265 284,301 - 26 26 - 26 - 99%
Print Shop 142,462 160,886 10,018 13,581 10,561 515 11,076 2,505 82%
Radio Shop 279,334 230,894 275,518 276,224 163,868 1,299 165,167 111,057 60%
Building Maintenance 208,440 177,588 213,243 213,243 135,848 - 135,848 77,395 64%
Facilities Management - 120,439 122,143 122,143 73,517 - 73,517 48,626 60%
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 5,366,344 21,284 5,387,629 8,249,542 40%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 1,302,464 - 1,302,464 790,108 62%
Fringe Benefits 930,977 731,886 894,766 894,766 574,472 662 575,134 319,632 64%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 1,876,936 662 1,877,598 1,109,740 63%
Supplies 134,464 4,515,181 4,870,798 4,888,320 2,998,431 3,364 3,001,794 1,886,526 61%
Services & Charges
Professional Services 30,814 8,439 13,000 13,000 - 7,777 7,777 5,223 60%
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 41,952 723 42,675 5,016,789 1%
Education & Training 12,049 4,603 20,050 20,900 7,379 - 7,379 13,521 35%
Travel 1,251 481 4,000 3,577 - - - 3,577 0%
Repairs & Maintenance 61,011 56,339 54,400 58,588 43,782 5,587 49,370 9,218 84%
Interfund Allocations 411,263 648,014 306,521 306,521 229,892 - 229,892 76,629 75%
Debt Service Principal 13,606 14,248 14,818 14,818 10,848 1,520 12,368 2,450 83%
Debt Service Interest & Fees 1,566 1,029 463 463 398 11 409 54 88%
Grants & Subsidies 5,320 2,434 - - - - - - -
Other Services & Charges 14,514 13,329 17,405 19,869 9,839 1,269 11,108 8,761 56%
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 5,761,512 490,978 17,258 508,236 5,253,275 9%
Capital - - - - - - - - -
Total Expenditures 8,347,896 12,931,016 13,303,279 13,637,170 5,366,344 21,284 5,387,629 8,249,541 40%
Net Surplus / (Deficit) (127,553) 619,705 84,413 (249,304) 40,158 18,874
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 1,546,158
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 9 9 1,991 0%
Other Income - - - - 7,268 7,268 (7,268) -
Interfund Transfers In 77,000 - 71,491 256,491 146,491 146,491 110,000 57%
Total Revenue 79,734 3,218 73,491 258,491 153,768 153,768 104,723 59%
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) 11,776 (72,783)
Beginning Cash Balance 194,599 168,196 21,921
Cash Adjustments (664) 326 -
Ending Cash Balance 168,196 21,921 727 33,735
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 46,979 46,979 11,743 80%
Other Income 703,577 989,555 2,000 1,494,473 1,496,729 1,496,729 (2,256) 100%
Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 2,185,869 2,185,869 728,631 75%
Interfund Transfers In - - - 49,087 49,087 49,087 - 100%
Total Revenue 2,827,061 5,051,872 2,945,222 4,516,782 3,778,664 3,778,664 738,118 84%
Expenditures by Division
Safety/Risk Management 225,183 232,240 213,267 213,267 124,112 1,210 125,322 87,945 59%
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 2,096,092 538,706 11,206 549,912 1,546,180 26%
Workers' Compensation 1,264,573 1,479,416 1,029,000 1,029,095 1,029,779 9,103 1,038,882 (9,787) 101%
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 3,364,310 62,847 3,427,157 1,694,924 67%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 162,412 87,133 - 87,133 75,279 54%
Fringe Benefits 85,214 61,226 67,612 67,612 33,239 - 33,239 34,373 49%
Other Personnel Costs 37,684 33,353 40,000 40,095 11,244 9,103 20,347 19,748 51%
Total Personnel 311,170 246,747 270,024 270,119 131,616 9,103 140,719 129,400 52%
Supplies 10,108 51,453 12,950 12,950 1,709 281 1,989 10,961 15%
Services & Charges
Professional Services 903,446 521,468 984,929 1,082,556 396,767 11,206 407,973 674,583 38%
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 2,400 356 - 356 2,044 15%
Repairs & Maintenance 105,403 31,110 2,000 2,600 1,407 - 1,407 1,193 54%
Interfund Allocations 111,929 144,621 77,446 77,446 58,084 - 58,084 19,362 75%
Insurance 1,640,270 2,010,853 1,535,000 1,535,000 1,664,450 - 1,664,450 (129,450) 108%
Other Services & Charges 565,379 169,766 1,153,400 1,149,900 193,338 929 194,267 955,633 17%
Interfund Transfers Out 25,425 - - - - - - - -
Total Services & Charges 3,367,932 2,910,989 3,776,258 3,870,385 2,320,686 12,135 2,332,821 1,537,563 60%
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 3,364,310 62,847 3,427,157 1,694,924 67%
Net Surplus / (Deficit) (967,513) 1,269,925 (1,114,010) (605,299) 414,354 351,507
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 5,399,189
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,992,695 4,992,695 1,664,235 75%
Charges for Services - 92,585 - 111,796 111,796 111,796 - 100%
Other Income 47,427 66,798 32,690 36,513 36,287 36,287 226 99%
Donations 100,000 - - - - - - -
Interest Earnings 30,723 67,048 10,000 25,000 18,401 18,401 6,599 74%
Interfund Transfers In - - - - - - - -
Total Revenue 6,967,135 8,217,762 6,699,620 6,830,239 5,159,179 5,159,179 1,671,060 76%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 404,208 3 404,211 174,943 70%
Innovation & Technology 5,264,986 7,348,706 6,828,730 9,038,406 5,643,606 1,920,896 7,564,502 1,473,904 84%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 6,047,813 1,920,899 7,968,713 1,648,847 83%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,967,525 1,341,959 - 1,341,959 625,566 68%
Fringe Benefits 619,247 569,382 748,836 762,651 517,823 - 517,823 244,828 68%
Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 1,859,782 - 1,859,782 870,394 68%
Supplies 119,984 169,850 164,850 178,260 53,914 30,090 84,004 94,256 47%
Services & Charges
Professional Services 710,365 1,065,128 615,700 2,046,094 869,247 945,017 1,814,264 231,830 89%
Printing & Advertising 298 5,181 5,270 6,275 1,005 - 1,005 5,270 16%
Education & Training 15,237 22,957 57,900 70,532 9,162 7,900 17,062 53,470 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 3,394,923 2,406,771 814,446 3,221,217 173,706 95%
Interfund Allocations 5,211 6,785 5,911 5,911 4,432 - 4,432 1,479 75%
Debt Service Principal 209,189 391,117 522,557 618,422 398,563 84,204 482,767 135,655 78%
Debt Service Interest & Fees 26,836 52,924 49,356 59,901 45,634 6,809 52,443 7,458 88%
Grants & Subsidies 25,000 - - - - - - - -
Other Services & Charges 234,530 287,902 388,624 475,685 391,918 32,434 424,352 51,333 89%
Interfund Transfers Out - 600,000 - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,709,124 4,134,117 1,890,810 6,024,927 684,197 90%
Capital - - - - - - - - -
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 6,047,813 1,920,899 7,968,713 1,648,847 83%
Net Surplus / (Deficit) 1,175,179 349,410 (707,306) (2,787,321) (888,635) (2,809,534)
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 2,242,256
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 11,919,553 11,919,553 4,070,180 75%
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 75,659 75,659 1,438 98%
Interfund Transfers In - - - - - - - -
Total Revenue 18,718,369 14,030,527 16,451,280 16,452,533 12,234,622 12,234,622 4,217,911 74%
Expenditures by Subdivision
Health Insurance 15,677,149 15,517,230 17,287,245 17,294,968 10,121,263 63,073 10,184,336 7,110,632 59%
Workplace Wellness Clinic 862,693 1,108,117 1,104,308 1,122,404 728,785 396,256 1,125,041 (2,637) 100%
Employee Wellness 76,217 86,863 91,160 91,160 59,955 12,346 72,301 18,859 79%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 10,910,003 471,675 11,381,678 7,126,854 61%
Expenditures by Type
Personnel
Other Personnel Costs 14,459,995 14,704,500 16,416,939 16,416,939 9,538,753 15,247 9,554,000 6,862,939 58%
Total Personnel 14,459,995 14,704,500 16,416,939 16,416,939 9,538,753 15,247 9,554,000 6,862,939 58%
Supplies 74,825 198,245 85,000 103,096 104,564 1,174 105,738 (2,642) 103%
Services & Charges
Professional Services 1,046,223 1,163,954 1,246,508 1,254,231 785,140 455,254 1,240,394 13,837 99%
Printing & Advertising - - 100 100 - - - 100 0%
Insurance 610,829 632,597 732,666 732,666 480,196 - 480,196 252,470 66%
Other Services & Charges 10,473 12,913 1,500 1,500 1,350 - 1,350 150 90%
Interfund Transfers Out 413,714 - - - - - - - -
Total Services & Charges 2,081,238 1,809,464 1,980,774 1,988,497 1,266,686 455,254 1,721,940 266,557 87%
Capital - - - - - - - - -
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 10,910,003 471,675 11,381,678 7,126,854 61%
Net Surplus / (Deficit) 2,102,310 (2,681,683) (2,031,433) (2,055,999) 1,324,619 852,944
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 10,670,825
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,953 4,953 2,404 67%
Interest Earnings 3,816 5,213 1,189 1,189 1,121 1,121 68 94%
Interfund Transfers In - - - - - - - -
Total Revenue 3,816 5,213 8,546 8,546 6,073 6,073 2,472 71%
Expenditures by Type
Personnel
Other Personnel Costs 20,480 32,957 55,000 55,000 106,073 - 106,073 (51,073) 193%
Total Personnel 20,480 32,957 55,000 55,000 106,073 - 106,073 (51,073) 193%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 20,480 32,957 55,000 55,000 106,073 - 106,073 (51,073) 193%
Net Surplus / (Deficit) (16,664) (27,744) (46,454) (46,454) (100,000) (100,000)
Beginning Cash Balance 225,977 208,514 180,911
Cash Adjustments (799) 141 -
Ending Cash Balance 208,514 180,911 134,457 81,222
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 163,651 166,529 257,488 257,488 175,258 175,258 82,230 68%
Interest Earnings 467 937 414 464 575 575 (111) 124%
Interfund Transfers In - - - - - - - -
Total Revenue 164,118 167,466 257,902 257,952 175,833 175,833 82,119 68%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 84,196 - 84,196 169,650 33%
Total Personnel 112,882 186,085 253,846 253,846 84,196 - 84,196 169,650 33%
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 84,196 - 84,196 169,650 33%
Net Surplus / (Deficit) 51,237 (18,618) 4,056 4,106 91,637 91,637
Beginning Cash Balance - 51,126 32,563
Cash Adjustments (111) 55 -
Ending Cash Balance 51,126 32,563 36,669 124,255
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 79,728 79,728 53,177 60%
Total Revenue 183,841 289,770 132,905 132,905 79,728 79,728 53,177 60%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit) 183,841 289,770 132,905 132,905 79,728 79,728
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 10,831,603
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 6,125 6,125 (812) 115%
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 43,143 43,143 (3,143) 108%
Pokagon Band Donation - Bowman C - 100,000 - 100,000 100,000 100,000 - 100%
Total Revenue 111,231 745,975 451,356 567,463 601,281 601,281 (33,818) 106%
Expenditures by Project
Wayfinding Signage Project 11,524 53,988 - 57,944 56,258 1,686 57,944 - 100%
Bloomberg Mayors Challenge - 127,296 286,028 550,198 245,052 301,059 546,112 4,086 99%
Human Rights Scholarship Prog. - 19,310 28,150 28,145 6,650 - 6,650 21,495 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 8,298 3,349 11,647 23,353 33%
Pokagon Band Donation - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,062 356,397 328,596 684,992 106,069 87%
Expenditures by Type
Supplies 322 - 5,000 5,000 - - - 5,000 0%
Services & Charges
Professional Services 42,669 218,362 308,328 630,442 307,208 306,094 613,302 17,140 97%
Printing & Advertising - 3,479 21,650 21,645 6,650 - 6,650 14,995 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 46,478 241,853 351,678 786,062 356,397 328,596 684,992 101,070 87%
Capital - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,062 356,397 328,596 684,992 106,070 87%
Net Surplus / (Deficit) 64,431 504,122 94,678 (223,599) 244,885 (83,711)
Beginning Cash Balance 100,898 164,817 668,273
Cash Adjustments (512) (665) -
Ending Cash Balance 164,817 668,273 444,674 928,017
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,435 4,435 144 97%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 12,871 16,668 4,579 4,579 4,435 4,435 144 97%
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) (122,461) (195,565)
Beginning Cash Balance 847,926 625,798 605,471
Cash Adjustments (2,661) 315 -
Ending Cash Balance 625,798 605,471 410,050 484,048
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 63,200 35,200 35,200 28,000 56%
Charges for Services - - - 75,000 7,667 7,667 67,333 10%
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 43,955 43,955 107,273 29%
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 73,014 6,877 79,891 53,050 60%
HUD 84,003 87,503 108,174 108,174 65,281 - 65,281 42,893 60%
Total Expenditures 149,313 267,329 242,448 270,640 151,355 20,341 171,697 98,943 63%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 135,130 91,170 - 91,170 43,960 67%
Fringe Benefits 25,756 35,042 49,418 49,418 28,443 - 28,443 20,975 58%
Total Personnel 78,642 154,296 184,548 184,548 119,613 - 119,613 64,935 65%
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 149,313 267,329 242,448 270,640 151,355 20,341 171,697 98,944 63%
Net Surplus / (Deficit) (42,567) (7,467) (91,220) (119,412) (107,400) (127,741)
Beginning Cash Balance 572,740 528,434 521,051
Cash Adjustments (1,739) 84 -
Ending Cash Balance 528,434 521,051 401,639 414,544
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - - - - 1,062,958 1,062,958 (1,062,958) -
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - - 1,062,958 1,062,958 (1,062,958) -
Expenditures by Type
Personnel
Other Personnel Costs - - - 345 - - - 345 0%
Total Personnel - - - 345 - - - 345 0%
Supplies - - - 76,104 176,223 62,056 238,279 (162,175) 313%
Services & Charges
Professional Services - - - 5,390 2,500 - 2,500 2,890 46%
Printing & Advertising - - - - 6,277 1,050 7,327 (7,327) -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - 1,484 1,566 250 1,816 (332) 122%
Interfund Allocations - - - - - - - - -
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - 1,932,293 1,893,844 1,208,622 3,102,466 (1,170,173) 161%
Insurance - - - - - - - - -
Other Services & Charges - - - 9,459 31,372 45,206 76,578 (67,119) 810%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - 1,948,626 1,935,559 1,255,128 3,190,687 (1,242,061) 164%
Capital - - - - - - - - -
Total Expenditures - - - 2,025,075 2,111,782 1,317,184 3,428,966 (1,403,891) 169%
Net Surplus / (Deficit) - - - (2,025,075) (1,048,825) (2,366,008)
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - (2,025,075) (849,220)
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 10,654,616 10,654,616 3,110,193 77%
Intergov./ Grants - 12,500 - - - - - -
Interest Earnings 182,755 348,410 100,000 100,000 93,840 93,840 6,160 94%
Debt Proceeds - - - 2,262,160 2,262,160 2,262,160 - 100%
Donations - 5,000 - - - - - -
Other Income 657,457 83,772 40,000 322,056 283,799 283,799 38,257 88%
Interfund Transfers In 324,159 927,077 - - - - - -
Total Revenue 13,504,106 14,256,606 12,580,774 16,449,025 13,294,415 13,294,415 3,154,610 81%
Expenditures by Activity
General City 1,595,318 1,684,386 2,841,456 3,181,123 2,278,763 200,926 2,479,690 701,433 78%
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 1,559,884 129,342 1,689,226 21,438 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 3,946,917 786,926 1,465,050 2,251,976 1,694,941 57%
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 1,471,085 301,501 1,072,543 1,374,044 97,041 93%
Park Maintenance 1,476,733 751,050 1,808,672 1,808,672 1,426,574 182,087 1,608,662 200,010 89%
Engineering 17,400 207,469 200,000 254,743 88,087 51,823 139,910 114,833 55%
Streets 71,004 1,978,142 2,447,750 2,464,835 1,802,719 5,179 1,807,898 656,937 73%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,125,000 - 1,125,000 375,000 75%
Local Roads & Streets 12,755 - - - - - - - -
Street Signals & Lighting 1,614,522 1,729,535 1,554,725 1,554,725 1,281,028 - 1,281,028 273,697 82%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,500,404 10,926,747 3,126,201 14,052,948 4,447,458 76%
Expenditures by Type
Supplies 680,965 207,469 200,000 256,243 92,195 53,323 145,518 110,725 57%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,085,695 1,638,531 264,773 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 1,281,028 - 1,281,028 273,697 82%
Repairs & Maintenance 1,483,180 725,734 762,271 910,578 756,305 6,178 762,483 148,095 84%
Interfund Allocations 6,873 8,631 8,633 8,633 6,476 - 6,476 2,157 75%
Debt Service Principal 1,519,775 1,557,180 1,620,219 1,620,219 782,853 572,243 1,355,096 265,123 84%
Debt Service Interest & Fees 126,666 90,721 97,952 98,702 28,374 31,397 59,772 38,930 61%
Grants & Subsidies 1,285,117 1,318,244 335,991 1,143,940 315,405 828,392 1,143,798 142 100%
Other Services & Charges 430,460 1,009,336 1,509,492 1,777,132 1,135,222 206,085 1,341,308 435,824 75%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 4,771,119 - 4,771,119 1,590,372 75%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,561,615 10,715,814 1,909,069 12,624,883 2,936,731 81%
Capital 127,132 222,583 - 2,682,546 118,738 1,163,809 1,282,546 1,400,000 48%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,500,404 10,926,747 3,126,201 14,052,948 4,447,456 76%
Net Surplus / (Deficit) 3,197,281 947,621 - (2,051,379) 2,367,668 (758,533)
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 10,673,318 15,171,445
Cash Reserves Target 5,153,412 6,654,492 9,250,202
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 9,852 330 830 707 707 123 85%
Interfund Transfers In - - - - - - - -
Total Revenue 483,526 505,207 425,543 435,834 258,578 258,578 177,256 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) (109,232) (278,820)
Beginning Cash Balance 622,016 528,040 223,617
Cash Adjustments (2,101) 758 -
Ending Cash Balance 528,040 223,617 57,246 114,769
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 4,567 4,567 3,933 54%
Other Income 25,000 25,000 - 25,000 18,750 18,750 6,250 75%
Interfund Transfers In - - - - - - - -
Total Revenue 266,942 270,470 249,433 274,433 130,452 130,452 143,981 48%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 249,500 - 250,000 250,000 187,501 - 187,501 62,499 75%
Total Services & Charges 249,500 - 250,000 250,000 187,501 - 187,501 62,499 75%
Capital - 28,000 180,000 180,000 - 7,250 7,250 172,750 4%
Total Expenditures 249,500 28,000 430,000 430,000 187,501 7,250 194,751 235,249 45%
Net Surplus / (Deficit) 17,442 242,470 (180,567) (155,567) (57,049) (64,299)
Beginning Cash Balance 430,948 446,760 689,015
Cash Adjustments (1,631) (215) -
Ending Cash Balance 446,760 689,015 533,448 633,147
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 10,331,126 10,331,126 3,049,879 77%
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 260,688 463,996 254,322 254,322 137,420 137,420 116,902 54%
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 10,986,894 10,986,894 3,166,781 78%
Expenditures by Activity
General City 2,996,975 - 76,233 76,233 57,174 - 57,174 19,059 75%
Finance - 19,365 - - - - - - -
PSAP 2,395,284 2,818,011 2,799,865 3,004,638 2,224,516 691,640 2,916,156 88,482 97%
Neighborhood Code Enforcement 1,258,252 2,288,841 2,184,021 2,184,021 1,638,015 - 1,638,015 546,006 75%
Rental Unit Inspection - 75,718 245,626 245,626 184,219 - 184,219 61,407 75%
Unsafe Building - - 544,158 544,158 408,117 - 408,117 136,041 75%
AC&C General 820,662 845,841 891,414 891,414 668,559 - 668,559 222,855 75%
Community Investment 1,209,809 4,225,555 5,415,149 8,320,915 2,786,308 2,313,366 5,099,674 3,221,241 61%
Historic Preservation - - - 50,000 2,500 12,000 14,500 35,500 29%
2015 Park Bond 750 410,020 378,506 378,506 284,470 - 284,470 94,036 75%
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 8,610,527 3,035,819 11,646,345 4,426,627 72%
Expenditures by Type
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 2,164,017 750,789 2,914,807 814,593 78%
Printing & Advertising 606 350 45,000 45,000 229 143 373 44,627 1%
Utilities 1,281 3,274 - 45,781 37,399 8,180 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 - 100,000 165,000 301,441 267,331 - 267,331 34,110 89%
Debt Service Interest & Fees 750 115,237 158,650 226,982 203,914 - 203,914 23,068 90%
Grants & Subsidies 964,922 975,685 1,915,000 4,539,968 895,780 2,239,383 3,135,163 1,404,805 69%
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 4,956,477 - 4,956,477 1,651,630 75%
Total Services & Charges 10,669,652 10,915,507 12,707,872 15,735,787 8,608,027 3,017,819 11,625,845 4,109,943 74%
Capital 49,830 427,769 150,000 337,185 2,500 18,000 20,500 316,685 6%
Total Expenditures 10,719,482 11,343,276 12,857,872 16,072,972 8,610,527 3,035,819 11,646,345 4,426,628 72%
Net Surplus / (Deficit) 2,379,538 2,289,191 - (1,919,297) 2,376,367 (659,452)
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 19,806,240
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 - 680 678 678 2 100%
Debt Proceeds 6,638,312 1,472,985 4,329,076 - - - - -
Interfund Transfers In 101,776 - - - - - - -
Total Revenue 6,771,560 1,489,768 4,329,076 680 678 678 2 100%
Expenditures by Type
Services & Charges
Debt Service Principal - 91,941 - 354,858 355,128 - 355,128 (270) 100%
Debt Service Interest & Fees 500 9,172 - 12,595 12,324 - 12,324 271 98%
Other Services & Charges 217,125 250 - - - - - - -
Interfund Transfers Out 219,861 - - 1,752 1,752 - 1,752 - 100%
Total Services & Charges 437,486 101,364 - 369,205 369,204 - 369,204 1 100%
Capital 6,990,658 3,313,965 4,329,076 300,279 300,278 - 300,278 1 100%
Total Expenditures 7,428,144 3,415,328 4,329,076 669,484 669,482 - 669,482 2 100%
Net Surplus / (Deficit) (656,584) (1,925,560) - (668,804) (668,805) (668,805)
Beginning Cash Balance 3,598,717 2,942,035 1,016,476
Cash Adjustments (98) 1 -
Ending Cash Balance 2,942,035 1,016,476 347,672 347,675
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,338 2,338 2,162 52%
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 2,673,838 2,673,838 201,162 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 1,041,863 - 1,041,863 33,750 97%
Interfund Transfers Out 324,220 - - - - - - - -
Total Services & Charges 3,431,439 2,861,669 2,865,613 2,865,613 2,831,863 - 2,831,863 33,750 99%
Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 2,831,863 - 2,831,863 33,750 99%
Net Surplus / (Deficit) (311,740) 12,092 9,387 9,387 (158,024) (158,024)
Beginning Cash Balance 522,232 210,492 222,584
Cash Adjustments - - -
Ending Cash Balance 210,492 222,584 231,971 64,560
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 3,456 3,456 544 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 2,648,456 2,648,456 544 100%
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 20,871 20,871
Beginning Cash Balance 771,586 791,026 815,025
Cash Adjustments - - -
Ending Cash Balance 791,026 815,025 833,940 835,896
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 490,094 744,246 580,000 580,000 170,632 170,632 409,368 29%
Other Income 4,670,365 129,336 - - 253,412 253,412 (253,412) -
Interfund Transfers In 45,896 64,022 60,000 60,000 31,870 31,870 28,130 53%
Total Revenue 23,523,597 19,931,280 17,448,377 17,448,377 9,767,366 9,767,366 7,681,011 56%
Expenditures by Type
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,447,581 834,653 614,969 1,449,622 997,959 59%
Debt Service Principal 2,806,409 4,038,315 3,750,570 3,750,570 3,295,570 455,000 3,750,570 - 100%
Debt Service Interest & Fees 1,026,282 1,198,375 1,028,220 1,028,220 1,013,745 13,875 1,027,620 601 100%
Other Services & Charges 2,163,396 1,325,523 - 1,114,574 369,953 500,000 869,953 244,621 78%
Interfund Transfers Out 4,267,975 4,266,098 4,264,294 4,781,608 4,559,085 199,000 4,758,085 23,523 100%
Total Services & Charges 11,555,412 11,928,180 9,866,546 13,122,553 10,073,005 1,782,844 11,855,849 1,266,704 90%
Capital 14,557,517 8,735,222 8,133,454 21,813,673 7,235,657 3,339,077 10,574,735 11,238,938 48%
Total Expenditures 26,112,929 20,663,402 18,000,000 34,936,226 17,308,662 5,121,921 22,430,584 12,505,642 64%
Net Surplus / (Deficit) (2,589,332) (732,123) (551,623) (17,487,849) (7,541,296) (12,663,217)
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 13,462,354 23,613,265
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,496 7,496 32,504 19%
Other Income - 18,500 - 300 300 300 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 370,233 321,760 329,982 330,282 138,671 138,671 191,612 42%
Expenditures by Type
Services & Charges
Professional Services 148 - - 479 55 - 55 424 11%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 148 - - 479 55 - 55 424 11%
Capital 845,540 1,089,137 400,000 1,005,186 130,821 249,292 380,113 625,073 38%
Total Expenditures 845,688 1,089,137 400,000 1,005,665 130,876 249,292 380,167 625,497 38%
Net Surplus / (Deficit) (475,456) (767,377) (70,018) (675,383) 7,795 (241,497)
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 1,041,386
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 54,987 54,987 185,013 23%
Other Income 72,104 7,725 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,293,551 2,979,815 2,826,336 2,826,336 1,751,726 1,751,726 1,074,611 62%
Expenditures by Type
Services & Charges
Professional Services 340,567 29,225 - 146,069 82,499 2,772 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 82,499 2,772 85,271 61,542 58%
Capital 631,070 5,686,682 2,800,000 9,271,228 4,834,525 1,399,329 6,233,854 3,037,374 67%
Total Expenditures 979,054 5,741,954 2,800,000 9,418,041 4,917,024 1,402,101 6,319,125 3,098,916 67%
Net Surplus / (Deficit) 2,314,497 (2,762,138) 26,336 (6,591,705) (3,165,298) (4,567,399)
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 7,153,287
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 74,122 74,122 125,878 37%
Other Income 3,020 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 2,317,267 2,004,796 2,058,569 2,058,569 2,052,971 2,052,971 5,598 100%
Expenditures by Type
Services & Charges
Professional Services 242,352 190,544 - 774,268 95,016 174,319 269,335 504,933 35%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 242,352 190,544 - 774,268 95,016 174,319 269,335 504,933 35%
Capital 459,009 1,642,471 2,000,000 6,253,038 73,480 469,041 542,521 5,710,517 9%
Total Expenditures 701,361 1,833,015 2,000,000 7,027,306 168,497 643,360 811,857 6,215,450 12%
Net Surplus / (Deficit) 1,615,906 171,781 58,569 (4,968,737) 1,884,475 1,241,115
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 11,508,745
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 1,030 1,030 (30) 103%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,477 5,428 - 1,000 1,030 1,030 (30) 103%
Expenditures by Type
Services & Charges
Professional Services - 21,575 - 186,425 96,143 15,108 111,250 75,175 60%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 21,575 - 186,425 96,143 15,108 111,250 75,175 60%
Capital - - - - - - - - -
Total Expenditures - 21,575 - 186,425 96,143 15,108 111,250 75,175 60%
Net Surplus / (Deficit) 3,477 (16,147) - (185,425) (95,112) (110,220)
Beginning Cash Balance 201,109 203,834 187,806
Cash Adjustments (751) 119 -
Ending Cash Balance 203,834 187,806 2,381 93,016
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 12,000 12,000 28,000 30%
Other Income 6 - - - - - - -
Interfund Transfers In 61 - - - - - - -
Total Revenue 4,691,277 4,987,889 5,810,197 5,810,197 2,950,533 2,950,533 2,859,663 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 85,445 - 85,445 - 100%
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 4,358,953 - 4,358,953 26,047 99%
Capital - - - - - - - - -
Total Expenditures 5,189,326 4,263,831 4,385,000 4,385,000 4,358,953 - 4,358,953 26,047 99%
Net Surplus / (Deficit) (498,049) 724,058 1,425,197 1,425,197 (1,408,420) (1,408,420)
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 2,304,833
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,694 7,694 12,306 38%
Total Revenue 18,472 28,483 20,000 20,000 7,694 7,694 12,306 38%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
Total Services & Charges 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
Total Expenditures 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,694 7,694 12,306 38%
Total Revenue 18,472 28,483 20,000 20,000 7,694 7,694 12,306 38%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
Total Services & Charges 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
Total Expenditures 17,155 23,962 20,000 20,000 11,928 - 11,928 8,072 60%
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 7,569 7,569 5,049 60%
Debt Proceeds 993,495 - - - - - - -
Total Revenue 993,220 27,510 12,618 12,618 7,569 7,569 5,049 60%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit) 993,220 27,510 12,618 12,618 7,569 7,569
Beginning Cash Balance - 991,077 1,018,984
Cash Adjustments (2,143) 396 -
Ending Cash Balance 991,077 1,018,984 1,031,602 1,028,300
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 66%
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 - 29,819 518,010 690
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.
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 21,923 21,923 2,194 91%
Interest Earnings 2,799 24,815 15,000 15,000 8,471 8,471 6,529 56%
Donations 607,302 1,177,112 1,000,000 1,500,000 1,449,512 1,449,512 50,488 97%
Interfund Transfers In 28,126 - 150,000 150,000 112,500 112,500 37,500 75%
Total Revenue 638,227 1,286,022 1,173,775 1,689,117 1,592,405 1,592,405 96,711 94%
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 1,414,636 546,130 187,835 733,964 680,672 52%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 28,100 - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 547,786 187,835 735,621 683,516 52%
Capital - - - 2,214 2,214 - 2,214 - 100%
Total Expenditures 29,994 422,200 1,029,500 1,421,350 550,000 187,835 737,835 683,516 52%
Net Surplus / (Deficit) 608,233 863,822 144,275 267,767 1,042,405 854,571
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 2,521,852
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 81 81 39 68%
Total Revenue 10,966 11,146 - 120 81 81 39 68%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - 624,194 - 752 - - - 752 0%
Total Expenditures - 624,194 - 752 - - - 752 0%
Net Surplus / (Deficit) 10,966 (613,048) - (632) 81 81
Beginning Cash Balance 614,013 622,685 10,965
Cash Adjustments (2,293) 1,328 -
Ending Cash Balance 622,685 10,965 10,333 11,065
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 25,300 25,300 9,700 72%
Debt Proceeds 11,097,608 - - - - - - -
Total Revenue 11,094,726 202,657 - 35,000 25,300 25,300 9,700 72%
Expenditures by Type
Services & Charges
Professional Services 185,391 640,860 - 358,641 84,723 15,597 100,320 258,321 28%
Debt Service Interest & Fees 259,773 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 445,164 640,860 - 358,641 84,723 15,597 100,320 258,321 28%
Capital 223,104 5,895,577 - 3,733,723 1,316,447 317,209 1,633,656 2,100,067 44%
Total Expenditures 668,268 6,536,438 - 4,092,364 1,401,171 332,806 1,733,976 2,358,388 42%
Net Surplus / (Deficit) 10,426,458 (6,333,781) - (4,057,364) (1,375,871) (1,708,677)
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 2,748,930
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
City of South Bend, Indiana
Monthly Financial Report
September 30, 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 2,999 2,999 5,001 37%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 6,915 10,900 8,000 8,000 2,999 2,999 5,001 37%
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) 2,999 2,999
Beginning Cash Balance 387,224 392,693 403,750
Cash Adjustments (1,446) 157 -
Ending Cash Balance 392,693 403,750 361,750 407,441
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