HomeMy WebLinkAbout2020-11 - 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 - 164 Redevelopment Commission Controlled Funds
Distribution
Mayor
Chief of Staff
Deputy Chief of Staff
Common Council
Department Heads
Fiscal Officers
November 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 Corporation
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 2019 South Shore Double Tracking Bond Debt Svc
Dept of Community Investment Funds 160 353 2020 TIF Library Bond Debt Service Reserve
94 209 Studebaker-Oliver Revitalizing Grants 161 433 Redevelopment General
95 210 Economic Development State Grants 162 439 Certified Technology Park
96 211 Department of Community Investment (DCI)163 452 2018 TIF Park Bond Capital
97 212 Dept of Community Investment Grants 164 454 Airport Urban Enterprise Zone
98 410 Urban Development Action Grant
99 600 Consolidated Building Fund
100 754 Industrial Revolving Fund
101 756 2015 Smart Streets Bond Debt Service
102 759 2017 Eddy Street Commons Bond Capital
103 760 2017 Eddy Street Commons Bond Debt Service
2
November 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 - 164)
The fund summaries show the revenues and expenditures of each fund across years. The summaries include text boxes providing an
explanation of revenues, expenditures, and spending on major capital projects.
We hope that you find this Monthly Financial Report useful in better understanding the finances of the City of South Bend. If you have any
questions regarding this report, please contact the Department of Administration & Finance by calling 311.
3
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City Controlled Funds
101 General Fund 44,871,229 75,000,533 72,902,340 2,098,193 46,969,422
Special Revenue Funds
102 Rainy Day 10,733,474 132,905 - 132,905 10,866,379
201 Parks & Recreation 3,649,543 16,473,634 16,495,507 (21,873) 3,627,670
202 Motor Vehicle Highway 4,743,203 10,230,829 12,014,667 (1,783,838) 2,959,365
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 3,266,237 3,500,678 (234,441) 777,866
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 668,273 567,463 791,067 (223,604) 444,669
218 Police Curfew Violations 12,894 627 1,000 (373) 12,521
219 Unsafe Building 923,154 119,500 156,395 (36,895) 886,259
220 Law Enforcement Continuing Education 421,276 255,121 395,377 (140,256) 281,020
221 Rental Units Regulation 17,823 345,826 345,826 - 17,823
227 Loss Recovery 605,471 4,579 200,000 (195,421) 410,050
230 Code Enforcement Fund - 4,173,836 4,167,695 6,141 6,141
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 170,735 146,278 164,087 (17,809) 152,926
258 Human Rights Federal Grant 521,051 151,228 270,640 (119,412) 401,639
264 COVID-19 Response - 7,027,893 2,025,075 5,002,818 5,002,818
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 2,960,106 95,144 745,546
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 16,511,608 18,500,404 (1,988,796) 10,735,901
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 68,761,206 100,277,975 108,567,880 (8,289,905) 60,471,301
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 2015 Smart Streets Bond 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 2017 Eddy Street Commons Bond Debt Service 3,461,700 1,396,625 1,391,625 5,000 3,466,700
Total Debt Service Funds 7,222,856 10,931,728 10,907,793 23,935 7,246,790
City of South Bend
Based on 2020 Amended Budget as of November 30, 2020
Projected Cash Balance
4
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City of South Bend
Based on 2020 Amended Budget as of November 30, 2020
Projected Cash Balance
Capital Funds
287 Fire Department Capital 1,962,214 4,200,268 5,295,935 (1,095,667) 866,547
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 2017 Eddy Street Commons Bond Capital 3,048,190 306,457 3,048,122 (2,741,665) 306,525
Total Capital Funds 19,274,855 6,162,970 21,692,826 (15,529,856) 3,744,999
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 21,395,298 23,396,743 (2,001,445) 2,202,973
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 8,518,040 14,115,020 (5,596,980) 3,820,084
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 14,028,820 (129,424) 958,321
653 Sewage Debt Service Reserve 4,291,915 45,000 322,566 (277,566) 4,014,349
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 61,942,231 106,829,239 127,486,806 (20,657,567) 41,284,664
Internal Service Funds
222 Central Services 1,455,158 13,392,954 13,637,170 (244,216) 1,210,942
224 Central Services Capital 21,921 265,759 279,685 (13,926) 7,995
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 41,738,917 47,572,961 (5,834,044) 13,928,790
5
Beginning 2020 2020 Projected Ending
Cash Balance Estimated Budgeted Surplus Cash Balance
1/1/2020 Revenues Expenditures (Deficit) 12/31/2020
City of South Bend
Based on 2020 Amended Budget as of November 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 222,869,860 351,986,044 400,171,322 (48,185,278) 174,684,581
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport)30,950,203 21,793,436 39,608,223 (17,814,787) 13,135,416
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 10,827,471 (8,001,135) 214,282
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 32,819,820 63,040,090 (30,220,270) 23,479,676
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 2019 South Shore Double Tracking Debt Service 29,819 488,191 517,314 (29,123) 696
353 2020 TIF Library Bond Debt Service Reserve - 326,937 - 326,937 326,937
Total Debt Service Funds 3,835,295 887,746 577,314 310,432 4,145,727
Total Redevelopment Commission Funds 63,512,543 35,439,803 69,181,870 (33,742,067) 29,770,476
Grand Total 286,382,403 387,425,847 469,353,192 (81,927,345) 204,455,056
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
6
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyUnder Reserve Requirement201 Parks & Recreation 166,878 393,390 (226,511) 4,123,877 (4,350,388) -1% Building back up reserves after capital spend in 2019 25% of Annual expenditures278 Take Home Vehicle Police680,803 705 680,098 750,000 (69,902) 686% Slightly under reserve requirementSet dollar amount of $750,000610 Solid Waste Operations(273,246) 153,882 (427,128) 609,152 (1,036,280) -7% Expenditures higher than revenues10% of Annual expenditures670 Century Center Operations1,103,573 43,834 1,059,739 1,258,975 (199,236) 21% Received less Hotel/Motel Tax than anticipated in 2020 25% of Annual expendituresUnder Reserve Requirement Total1,678,008$ 591,810$ 1,086,198$ 6,742,004$ (5,655,806)$ Meets or Exceeds Requirement101 General Fund 37,505,025 1,406,141 36,098,884 25,515,819 10,583,065 50% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day Fund10,838,667 - 10,838,667 8,998,791 1,839,876 4%3% of total expenditures in previous fiscal year, excluding interfund transfers202 Motor Vehicle Highway6,499,396 1,862,903 4,636,493 3,003,667 1,632,826 39%25% of Annual expenditures216 Police State Seizures213,425 30,043 183,382 27,188 156,194 169%25% of Annual expenditures218 Police Curfew Violations13,789 - 13,789 250 13,539 1379%25% of Annual expenditures220 Law Enforcement Continuing Education 491,709 15,628 476,081 98,844 377,237 120%25% of Annual expenditures221 Rent Units Regulation180,182 26,850 153,332 - 153,332 44%10% of Annual expenditures222 Central Services Operations1,557,280 820 1,546,449 864,263 682,186 18%10% of Annual expenditures, excluding utility accounting226Liability Insurance5,802,710 69,936 5,732,774 2,561,041 3,171,733 112%50% of Annual expenditures249 Public Safety L.O.I.T.4,263,767 - 4,263,767 716,044 3,547,723 48% 8% of Annual expenditures - one month reserve266 MVH Restricted797,911 170,787 627,124 - 627,124 100%No reserve requirement - Grant fund - spend down to zero273 Morris PAC/Palais Royale Marketing75,284 9,984 65,300 7,704 57,596 212%25% of Annual expenditures274 Morris PAC Self-Promotion225,279 - 225,279 28,750 196,529 196%25% of Annual expenditures288 EMS Operating607,079 2,170 604,909 456,015 148,894 33%25% of Annual expenditures289 HAZMAT27,918 2,404 25,514 2,500 23,014 255%25% of Annual expenditures291 Indiana River Rescue330,181 - 330,181 23,771 306,410 347%25% of Annual expenditures294 Regional Police Academy125,899 - 125,899 5,625 120,274 560%25% of Annual expenditures299 Police Federal Drug Enforcement83,259 - 83,259 12,750 70,509 163%25% of Annual expenditures315 Airport 2003 Debt Reserve1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants351 2018 TIF Park Bond Debt Svc Reserve 1,028,970 - 1,028,970 1,028,970 - 100% 100% debt service reserve per bond covenants352 2019 South Shore Double Tracking Debt Sv690 - 690 690 - 100%100% debt service reserve per bond covenants353 2020 TIF Library Bond Debt Svc Reserve 326,938 - 326,938 326,938 - 100%100% debt service reserve per bond covenants404 County Option Income Tax 15,263,806 2,538,551 12,725,255 9,250,202 3,475,053 69%50% of Annual expenditures408 Economic Development Income Tax 20,044,475 3,335,337 16,709,138 8,036,486 8,672,652 104%50% of Annual expenditures433 Redevelopment General2,529,770 217,604 2,312,166 355,338 1,956,828 163% Revenue received annually in September25% of Annual expenditures600 Consolidated Building Fund2,132,253 72,654 2,059,599 501,357 1,558,242 103%25% of Annual expenditures601 Parking Garages665,805 85,093 580,712 424,918 155,794 34%25% of Annual expenditures620 Water Works Operations4,866,281 1,198,289 3,667,992 1,169,837 2,498,155 16%5% of Annual expenditures624 Water Works Customer Deposit1,262,836 - 1,262,836 1,262,836 - 100%100% cash reserves for customer deposits625 Water Works Sinking Fund1,179,984 1,279,161 (99,177) (99,177) - 100%Encumbrances reflect total annual debt payments, funds are transferred from operations to cover100% cash reserves per bond covenantsNovember 30, 20207
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyNovember 30, 2020626 Water Works Bond Reserve1,441,849 - 1,441,849 1,441,849 - 100%100% cash reserves per bond covenants and Crowe Horwath629 Water Works Reserve - O & M2,912,652 - 2,912,652 2,908,624 4,028 17% Slightly under reserve requirement16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance2,068,043 15,414 2,052,629 185,589 1,867,040 277%25% of Annual expenditures641 Sewage Works Operations10,627,101 4,518,648 6,108,454 2,385,805 3,722,649 13%5% of Annual expenditures643 Sewage Works Reserve - O & M5,550,801 - 5,550,801 5,323,399 227,402 17% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Works Bond Sinking8,067,214 698,465 7,368,749 7,368,749 - 100%100% cash reserves per bond covenants653 Sewage Works Debt Service Reserve3,990,217 - 3,990,217 3,990,217 - 100%100% cash reserves per bond covenants and Crowe Horwath654 Sewage Works Deposit Fund627,610 - 627,610 627,610 - 100%100% cash reserves for customer deposits655 Project ReLeaf450,058 1,337 448,721 108,365 340,356 104%25% of Annual expenditures667 Storm Sewer Fund953,959 439,686 514,273 217,933 296,340 59%25% of Annual expenditures671 Century Center Capital983,604 - 983,604 800,000 183,604 98%$800,000 Minimum per Board of Managers701 Firefighters Pension 796,035 - 796,035 479,931 316,104 17%10% of Annual expenditures702 Police Pension 1,057,976 34 1,057,941 624,141 433,800 17%10% of Annual expenditures711 Self-Funded Employee Benefits10,179,702 201,794 9,977,908 4,627,133 5,350,775 54%25% of Annual expenditures713 Unemployment Comp Fund34,715 - 34,715 13,750 20,965 63%25% of Annual expenditures714 Parental Leave Fund139,945 - 139,945 20,308 119,637 55%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund753,349 - 753,349 753,349 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office388,296 - 388,296 388,296 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable906,871 - 906,871 906,871 - 100%100% cash reserves - trust & agency funds730 City Cemetery30,020 - 30,020 5,000 25,020 150%25% of Annual expenditures731 Bowman Cemetery472,257 - 472,257 400,000 72,257 100%$400,000 minimum752 South Bend Redevelopment Authority233,618 - 233,618 233,618 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation833,561 - 833,561 833,561 - 100%100% cash reserves per bond covenants756 2015 Smart Streets Bond Service Fund1,739,069 - 1,739,069 1,739,069 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service555,553 - 555,553 555,553 - 100%100% cash reserves per bond covenants760 2017 Eddy St Commons Bond Debt Svc 3,463,309 - 3,463,309 2,500,000 963,309 249%$2,500,000 minimumMeets or Exceeds Requirement Total 180,977,908$ 18,199,733$ 162,768,165$ 106,800,094$ 55,968,071$ No Reserve Requirement209 Studebaker/Oliver Revitalizing Grants775,201 588,991 186,210 - 186,210 100%No reserve requirement - Grant fund - spend down to zero210 DCI State Grants 41,893 81,282 (39,389) - (39,389) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero211 DCI Administration Fund1,608,706 227,282 1,381,424 - 1,381,424 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement212 DCI Federal Grants275,503 3,009,420 (2,733,917) - (2,733,917) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest871,017 314,997 556,020 - 556,020 100%No reserve requirement219 Unsafe Building841,457 14,081 827,376 - 827,376 100%No reserve requirement8
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyNovember 30, 2020224 Central Services Capital29,539 79,338 (49,799) - (49,799) 100% To receive interfund transfer from Fund 222No reserve requirement - Capital fund - spend down to zero227 Loss Recovery Fund 480,889 69,630 411,260 - 411,260 100%No reserve requirement230 Code Enforcement674,636 102,210 572,426 - 572,426 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement251 Local Roads & Streets3,600,645 1,770,737 1,829,909 - 1,829,909 100%No reserve requirement257 LOIT 2016 Special Distribution267,373 115,259 152,114 - 152,114 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights - Federal Grant509,806 15,298 494,508 - 494,508 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response(950,998) 1,871,908 (2,822,906) - (2,822,906) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant970,837 2,104,958 (1,134,121) - (1,134,121) 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center2,303,989 1,508,598 795,391 - 795,391 100% Reimbursed through interfund allocationNo reserve requirement280 Police Block Grants4,135 - 4,135 - 4,135 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital2,974,503 1,480,702 1,493,801 - 1,493,801 100%No reserve requirement - Capital fund - spend down to zero292 Police Grants26,716 - 26,716 - 26,716 100%No reserve requirement - Grant fund - spend down to zero295 COPS MORE Grant73,025 35,841 37,184 - 37,184 100% 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 & DecNo reserve requirement324 TIF - River West TIF (Airport)23,850,772 4,962,306 18,888,466 - 18,888,466 100% Property tax distribution received in June & DecNo reserve requirement350 2018 Fire Station #9 Bond Debt Service- - - - - 100% Receives transfers from Fund 287 for debt svc pmts No reserve requirement401 Coveleski Stadium Capital11,677 - 11,677 - 11,677 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development (52,875) 1,419 (54,294) - (54,294) 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement585,119 7,250 577,869 - 577,869 100%No reserve requirement - Capital fund - spend down to zero410 Urban Develop Action Grant (UDAG)32,711 - 32,711 - 32,711 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction1,828,462 316,715 1,511,747 - 1,511,747 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital247,012 19,294 227,718 - 227,718 100%No reserve requirement422 TIF - West Washington 1,022,358 252,964 769,394 - 769,394 100% Property tax distribution received in June & DecNo reserve requirement429 TIF - River East Devevelopment4,722,332 2,620,481 2,101,851 - 2,101,851 100% Property tax distribution received in June & DecNo reserve requirement430 TIF - Southside Development Area #1 11,478,690 667,600 10,811,090 - 10,811,090 100% Property tax distribution received in June & DecNo reserve requirement435 TIF - Douglas Road93,077 15,108 77,969 - 77,969 100% Property tax distribution received in June & DecNo reserve requirement436 TIF - River East Residential2,306,336 - 2,306,336 - 2,306,336 100% Property tax distribution received in June & DecNo reserve requirement439 Certified Technology Park11,072 - 11,072 - 11,072 100%No reserve requirement450 Palais Royale Historic Preservation78,296 - 78,296 - 78,296 100%No reserve requirement451 2018 Fire Station #9 Bond Capital314,021 - 314,021 - 314,021 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital2,651,923 2,517,193 134,729 - 134,729 100%No reserve requirement - Bond capital fund - spend down to zero453 2018 Zoo Bond Capital- - - - - 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone407,707 - 407,707 - 407,707 100%No reserve requirement9
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyNovember 30, 2020471 2017 Park Bond Capital6,139,906 4,232,688 1,907,218 - 1,907,218 100%No reserve requirement - Bond capital fund - spend down to zero611 Solid Waste Capital388,116 410,230 (22,114) - (22,114) 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital7,394,125 2,578,807 4,815,318 - 4,815,318 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital14,607,341 8,007,565 6,599,776 - 6,599,776 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672 Century Center Energy Savings145,900 - 145,900 - 145,900 100%No reserve requirement705 Police K-9 Unit2,419 - 2,419 - 2,419 100%No reserve requirement750 Equipment/Vehicle Leasing347,678 - 347,678 - 347,678 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund2,179,969 - 2,179,969 - 2,179,969 100%No City reserve requirement; there are program requirements759 2017 Eddy St Commons Bond Capital25,762 - 25,762 - 25,762 100%No reserve requirement - Bond capital fund - spend down to zeroNo Reserve Requirement Total95,865,805$ 40,000,149$ 55,865,658$ -$ 55,865,658$ Total Funds278,521,721$ 58,791,693$ 219,720,021$ 113,542,098$ 106,177,923$ 10
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 75,000,533 3,551,989 52,627,227 43,885,411 22,373,306 70%
Special Revenue Funds
102 Rainy Day 132,905 2,957 86,792 223,373 46,113 65%
201 Parks & Recreation 16,473,634 169,903 10,797,005 14,257,392 5,676,629 66%
202 Motor Vehicle Highway 10,230,829 574,158 9,466,884 6,395,508 763,945 93%
209 Studebaker-Oliver Revitalizing Grants 120,000 216 106,512 119,020 13,488 89%
210 Economic Development State Grants 630,706 11 72,694 74,667 558,012 12%
211 Department of Community Investment (DCI) 3,266,237 257,687 3,117,000 2,406,686 149,237 95%
212 Dept of Community Investment Grants 7,311,291 182,684 2,254,766 2,311,406 5,056,525 31%
216 Police State Seizures 32,281 592 6,446 10,217 25,835 20%
217 Gift, Donation, Bequest 567,463 1,297 606,562 738,072 (39,099) 107%
218 Police Curfew Violations 627 4 873 354 (246) 139%
219 Unsafe Building 119,500 4,412 52,265 759,935 67,235 44%
220 Law Enforcement Continuing Education 255,121 17,339 238,979 269,064 16,142 94%
221 Rental Units Regulation 345,826 20,682 330,538 7,019 15,288 96%
227 Loss Recovery 4,579 132 4,751 12,923 (172) 104%
230 Code Enforcement Fund 4,173,836 346,083 4,011,937 - 161,899 96%
249 Public Safety LOIT 9,733,297 731,672 9,003,486 8,549,808 729,811 93%
251 Local Roads & Streets 1,939,420 224,709 1,772,619 3,817,771 166,801 91%
257 LOIT Special Distribution 146,278 73 145,173 102,265 1,105 99%
258 Human Rights Federal Grant 151,228 132,007 176,795 183,770 (25,567) 117%
264 COVID-19 Response 7,027,893 244,464 4,946,944 - 2,080,949 70%
265 Local Road & Bridge Grant 2,527,156 454 2,211,716 1,114,067 315,440 88%
266 MVH Restricted Fund 3,055,250 177,311 2,639,094 2,947,841 416,156 86%
273 Morris PAC / Palais Royale Marketing 15,566 21 2,946 14,317 12,620 19%
274 Morris PAC / Self-Promotion 106,794 61 39,220 72,209 67,574 37%
280 Police Block Grants 51 1 33 85 18 65%
289 HAZMAT 10,238 8 224 9,898 10,014 2%
291 Indiana River Rescue 92,317 91 56,032 140,700 36,285 61%
292 Police Grants - - - - - 0%
294 Regional Police Academy 21,240 34 10,372 25,390 10,868 49%
295 COPS MORE Grant 396,471 630 188,322 74,315 208,149 47%
299 Police Federal Drug Enforcement 6,366 16 707 2,971 5,659 11%
404 County Option Income Tax 16,511,608 1,040,380 15,409,138 13,164,803 1,102,470 93%
408 Economic Development Income Tax 14,153,675 1,031,117 13,051,627 12,558,898 1,102,048 92%
410 Urban Development Action Grant 30,500 9 18,781 84,615 11,719 62%
655 Project ReLeaf 456,559 37,686 412,450 423,056 44,109 90%
705 Police K-9 Unit 22 1 19 50 3 88%
730 City Cemetery Trust 220 8 239 619 (19) 109%
731 Bowman Cemetery 5,791 129 3,763 9,730 2,028 65%
754 Industrial Revolving Fund 225,200 16,440 226,463 246,070 (1,263) 101%
Total Special Revenue Funds 100,277,975 5,215,478 81,470,170 71,128,881 18,807,805 81%
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 28 367,349 433,664 46,147 89%
752 South Bend Redevelopment Authority 2,875,000 5 2,872,846 2,873,172 2,154 100%
755 South Bend Building Corporation 2,649,000 8 2,648,471 2,655,173 529 100%
756 2015 Smart Streets Bond Debt Service 1,719,500 7 1,716,862 1,719,695 2,638 100%
757 2015 Parks Bond Debt Service 379,756 30,924 346,187 350,141 33,569 91%
760 2017 Eddy Street Commons Bond Debt Service 1,396,625 15 1,392,234 1,306,050 4,391 100%
Total Debt Service Funds 10,931,728 30,987 10,316,078 10,325,378 615,650 94%
11
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 4,200,268 156,066 4,035,741 501,780 164,527 96%
401 Coveleski Stadium Capital 30,162 3 136 23,778 30,026 0%
406 Cumulative Capital Development 435,834 15 258,636 273,590 177,198 59%
407 Cumulative Capital Improvement 274,433 167 130,860 147,050 143,573 48%
412 Major Moves Construction 513,997 521 510,173 640,229 3,824 99%
416 Morris Performing Arts Center Capital 283,933 147 216,947 78,339 66,986 76%
450 Palais Royale Historic Preservation 15,700 21 4,480 16,201 11,220 29%
451 2018 Fire Station #9 Bond Capital 3,854 86 2,768 39,525 1,086 72%
453 2018 Zoo Bond Capital 12,652 - 293 21,927 12,359 2%
471 2017 Parks Bond Capital 85,000 1,714 68,016 240,756 16,984 80%
750 Equipment/Vehicle Leasing 680 1 680 1,489,107 (0) 100%
759 2017 Eddy Street Commons Bond Capital 306,457 1 306,537 58 (80) 100%
Total Capital Funds 6,162,970 158,742 5,535,267 3,472,339 627,703 90%
Enterprise Funds
288 Emergency Medical Services Operating 11,114 - 11,113 5,706,444 1 100%
600 Consolidated Building Fund 1,800,103 102,274 1,238,747 3,799,707 561,356 69%
601 Parking Garages 1,356,448 81,440 824,198 973,754 532,250 61%
610 Solid Waste Operations 5,711,736 495,566 5,297,070 5,049,147 414,666 93%
611 Solid Waste Capital 1,606,966 86,235 1,355,148 1,057,744 251,818 84%
620 Water Works Operations 21,395,298 1,729,548 19,855,515 18,816,357 1,539,783 93%
622 Water Works Capital 4,107,965 327,617 3,830,710 3,208,325 277,255 93%
624 Water Works Customer Deposit 20,000 345 10,369 31,741 9,631 52%
625 Water Works Sinking (Debt Service)1,841,486 101,794 1,124,610 1,870,326 716,876 61%
626 Water Works Bond Reserve 20,000 385 11,487 30,247 8,513 57%
629 Water Works Reserve Operations & Maintenance 240,000 795 40,390 286,035 199,610 17%
640 Sewer Repair Insurance 670,302 57,223 631,355 642,166 38,947 94%
641 Sewage Works Operations 39,435,552 3,147,154 34,442,987 37,091,748 4,992,565 87%
642 Sewage Works Capital 8,518,040 12,245 8,595,345 5,646,169 (77,305) 101%
643 Sewage Works Reserve Operations & Maintenance 120,000 1,515 44,667 268,668 75,333 37%
649 Sewage Sinking (Debt Service)13,899,396 2,151 13,893,851 7,879,293 5,545 100%
653 Sewage Debt Service Reserve 45,000 34 20,868 75,983 24,132 46%
654 Sewage Works Customer Deposit 25,000 166 4,217 613 20,783 17%
667 Storm Sewer Fund 1,046,360 86,951 955,651 430,082 90,710 91%
670 Century Center Operations 4,940,073 119,443 1,866,932 4,221,476 3,073,141 38%
671 Century Center Capital 18,400 8 1,922 189,608 16,478 10%
Total Enterprise Funds 106,829,239 6,352,890 94,057,154 97,275,632 12,772,086 88%
Internal Service Funds
222 Central Services 13,392,954 532,601 6,511,455 12,306,177 6,881,499 49%
224 Central Services Capital 265,759 8 153,789 4,879,513 111,970 58%
226 Liability Insurance 4,516,782 244,425 4,389,954 4,879,513 126,828 97%
278 Police Take Home Vehicle 14,152 726 10,458 21,005 3,694 74%
279 IT / Innovation / 311 Call Center 6,830,239 558,094 6,275,592 7,532,663 554,647 92%
711 Self-Funded Employee Benefits 16,452,533 1,467,983 15,017,543 12,771,458 1,434,990 91%
713 Unemployment Compensation 8,546 543 7,437 4,094 1,109 87%
714 Parental Leave Fund 257,952 18,805 222,626 151,843 35,326 86%
Total Internal Service Funds 41,738,917 2,823,185 32,588,853 42,546,266 9,150,064 78%
12
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 4,906,502 311 4,325,201 4,472,168 581,301 88%
702 Police Pension 6,138,180 423 6,057,508 6,125,393 80,672 99%
Total Trust & Agency Funds 11,044,682 734 10,382,709 10,597,561 661,973 94%
Total City Controlled Funds 351,986,044 18,134,004 286,977,458 279,231,468 65,008,586 82%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) 21,793,436 6,740 14,320,416 11,787,943 7,473,020 66%
422 TIF - West Washington 330,282 279 139,345 179,045 190,937 42%
429 TIF - River East Development Area (NE Dev) 2,826,336 1,383 1,755,820 1,850,590 1,070,516 62%
430 TIF - Southside Development #1 2,058,569 3,141 2,060,476 1,594,763 (1,907) 100%
435 TIF - Douglas Road 1,000 25 1,091 4,251 (91) 109%
436 TIF - River East Residential (NE Res)5,810,197 629 2,952,036 2,834,540 2,858,161 51%
Total Tax Increment Financing Funds 32,819,820 12,197 21,229,184 18,251,132 11,590,636 65%
Redevelopment Funds
433 Redevelopment General 1,689,117 13,923 1,620,516 1,270,862 68,601 96%
439 Certified Technology Park 120 3 89 11,016 31 74%
452 2018 TIF Park Bond Capital 35,000 733 27,075 175,074 7,925 77%
454 Airport Urban Enterprise Zone 8,000 111 3,265 8,402 4,735 41%
Total Redevelopment Funds 1,732,237 14,770 1,650,944 1,465,354 81,293 95%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 284 8,373 22,024 11,627 42%
328 SBCDA 2003 Debt Reserve 40,000 475 13,998 36,821 26,002 35%
351 2018 TIF Park Bond Debt Service 12,618 281 8,240 21,207 4,378 65%
352 2019 South Shore Double Tracking Debt Service 488,191 - 488,184 - 7 100%
353 2020 TIF Library Bond Debt Service Reserve 326,937 0 326,938 - (1) 100%
Total Debt Service Funds 887,746 1,039 845,732 80,052 42,014 95%
Total Redevelopment Commission Funds 35,439,803 28,007 23,725,860 19,796,538 (23,697,854) 67%
Grand Total 387,425,847 18,162,011 310,703,318 299,028,006 41,310,732 80%
13
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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 5,128,624 60,319,450 56,307,191 1,406,141 11,176,750 85%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,495,507 1,040,892 14,362,921 23,139,072 393,390 1,739,196 89%
202 Motor Vehicle Highway 12,014,667 419,074 7,703,620 10,800,990 1,862,903 2,448,144 80%
209 Studebaker-Oliver Revitalizing Grants 873,464 4,365 262,319 149,509 588,991 22,155 97%
210 Economic Development State Grants 691,169 - 95,592 332,825 81,282 514,295 26%
211 Department of Community Investment (DCI) 3,500,678 222,188 2,529,818 2,491,019 227,282 743,578 79%
212 Dept of Community Investment Grants 9,617,968 189,684 2,267,390 2,437,227 3,009,420 4,341,158 55%
216 Police State Seizures 108,753 - 31,753 - 30,043 46,957 57%
217 Gift, Donation, Bequest 791,067 26,442 418,512 216,497 314,997 57,557 93%
218 Police Curfew Violations 1,000 - - 623 - 1,000 0%
219 Unsafe Building 156,395 10,720 127,810 545,208 14,081 14,504 91%
220 Law Enforcement Continuing Education 395,377 19,534 172,895 306,895 15,628 206,854 48%
221 Rental Units Regulation 345,826 14,741 168,210 - 26,850 150,766 56%
227 Loss Recovery 200,000 - 130,370 37,311 69,630 - 100%
230 Code Enforcement Fund 4,167,695 272,267 3,148,055 - 102,210 917,431 78%
249 Public Safety LOIT 8,950,545 662,888 7,999,083 7,126,148 - 951,462 89%
251 Local Roads & Streets 5,797,965 275,667 3,465,525 3,261,032 1,770,737 561,703 90%
257 LOIT Special Distribution 164,087 606 48,828 684,117 115,259 - 100%
258 Human Rights Federal Grant 270,640 16,159 192,434 252,990 15,298 62,909 77%
264 COVID-19 Response 2,025,075 251,281 5,844,555 - 1,871,908 (5,691,388) 381%
265 Local Road & Bridge Grant 2,974,341 - 1,691,081 996,856 2,104,958 (821,698) 128%
266 MVH Restricted Fund 2,960,106 660,133 2,508,731 1,359,627 170,787 280,588 91%
273 Morris PAC / Palais Royale Marketing 30,816 - 832 7,720 9,984 20,000 35%
274 Morris PAC / Self-Promotion 115,000 - 1,100 956 - 113,900 1%
280 Police Block Grants - - - - - - 0%
289 HAZMAT 10,000 - - 529 2,404 7,596 24%
291 Indiana River Rescue 95,082 2,326 19,679 31,271 - 75,403 21%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 22,500 100 3,157 6,195 - 19,343 14%
295 COPS MORE Grant 523,301 - 285,026 86,440 35,841 202,434 61%
299 Police Federal Drug Enforcement 51,000 - 31,000 43,499 - 20,000 61%
404 County Option Income Tax 18,500,404 1,272,571 12,894,072 11,633,685 2,538,551 3,067,781 83%
408 Economic Development Income Tax 16,072,972 816,855 10,432,279 9,372,995 3,335,337 2,305,356 86%
410 Urban Development Action Grant 40,000 - 40,000 60,000 - - 100%
655 Project ReLeaf 433,460 59,774 349,149 484,906 1,337 82,974 81%
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 13,313 87,358 93,117 - 61,642 59%
Total Special Revenue Funds 108,567,880 6,251,578 77,313,155 75,959,260 18,709,104 12,545,620 88%
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 - 411,096 415,423 - - 100%
752 South Bend Redevelopment Authority 2,865,613 29,950 2,861,813 2,826,863 - 3,800 100%
755 South Bend Building Corporation 2,630,085 1,100 2,629,935 2,631,644 - 150 100%
756 2015 Smart Streets Bond 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 2017 Eddy Street Commons Bond Debt Service 1,391,625 - 1,390,625 1,298,125 - 1,000 100%
Total Debt Service Funds 10,907,793 31,050 10,901,490 10,769,651 - 6,303 100%
14
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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 5,295,935 277,852 3,027,819 2,768,074 1,480,702 787,414 85%
401 Coveleski Stadium Capital 30,000 - 14,353 67,122 - 15,647 48%
406 Cumulative Capital Development 602,205 107,261 535,512 810,388 1,419 65,274 89%
407 Cumulative Capital Improvement 430,000 20,833 235,937 28,000 7,250 186,813 57%
412 Major Moves Construction 2,195,285 84,207 889,201 1,220,189 316,715 989,369 55%
416 Morris Performing Arts Center Capital 559,983 317,674 419,546 48,652 19,294 121,144 78%
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 3,143,446 - - 100%
453 2018 Zoo Bond Capital 133,581 - 121,222 2,827,527 - 12,359 91%
471 2017 Parks Bond Capital 8,569,760 150,067 3,026,946 4,175,074 4,232,688 1,310,126 85%
750 Equipment/Vehicle Leasing 669,484 - 669,482 3,159,769 - 2 100%
759 2017 Eddy Street Commons Bond Capital 3,048,122 - 3,328,966 3,737,004 - (280,844) 109%
Total Capital Funds 21,692,826 957,895 12,392,454 22,024,023 6,058,068 3,242,304 85%
Enterprise Funds
288 Emergency Medical Services Operating 1,824,059 1,716,684 1,821,886 5,693,214 2,170 3 100%
600 Consolidated Building Fund 2,005,428 119,520 1,396,505 4,136,446 72,654 536,269 73%
601 Parking Garages 1,699,673 196,670 1,507,248 1,020,756 85,093 107,331 94%
610 Solid Waste Operations 6,091,520 472,402 5,852,556 5,213,791 153,882 85,083 99%
611 Solid Waste Capital 1,700,349 147,075 1,032,069 1,037,959 410,230 258,050 85%
620 Water Works Operations 23,396,743 1,573,368 18,983,000 19,005,726 1,198,289 3,215,454 86%
622 Water Works Capital 4,870,047 2,545 640,418 1,212,655 2,578,807 1,650,822 66%
624 Water Works Customer Deposit 20,000 345 15,596 31,324 - 4,404 78%
625 Water Works Sinking (Debt Service)1,841,486 294 231,247 2,002,134 1,279,161 331,077 82%
626 Water Works Bond Reserve 20,000 - - 9,582 - 20,000 0%
629 Water Works Reserve Operations & Maintenance 40,000 795 35,243 59,745 - 4,757 88%
640 Sewer Repair Insurance 742,355 71,612 724,394 536,134 15,414 2,548 100%
641 Sewage Works Operations 47,716,109 1,823,214 38,857,823 38,129,483 4,518,648 4,339,638 91%
642 Sewage Works Capital 14,115,020 - 3,442,853 4,402,640 8,007,565 2,664,602 81%
643 Sewage Works Reserve Operations & Maintenance 120,000 1,515 67,255 115,459 - 52,745 56%
649 Sewage Sinking (Debt Service)14,028,820 5,867,580 6,916,247 7,775,744 698,465 6,414,108 54%
653 Sewage Debt Service Reserve 322,566 - 322,566 - - - 100%
654 Sewage Works Customer Deposit 25,000 166 5,894 - - 19,106 24%
667 Storm Sewer Fund 871,730 11,932 97,113 311,543 439,686 334,930 62%
670 Century Center Operations 5,035,901 188,788 2,372,963 4,163,711 43,834 2,619,104 48%
671 Century Center Capital 1,000,000 - - 66,123 - 1,000,000 0%
Total Enterprise Funds 127,486,806 12,194,503 84,322,875 94,924,167 19,503,898 23,660,031 81%
Internal Service Funds
222 Central Services 13,637,170 361,145 6,515,836 11,896,161 820 7,120,514 48%
224 Central Services Capital 279,685 11,023 157,232 3,614,756 79,338 43,115 85%
226 Liability Insurance 5,122,081 91,881 3,565,268 3,614,756 69,936 1,486,877 71%
278 Police Take Home Vehicle 99,087 - 56,092 7,182 705 42,291 57%
279 IT / Innovation / 311 Call Center 9,617,560 587,224 7,362,026 7,557,389 1,508,598 746,936 92%
711 Self-Funded Employee Benefits 18,508,532 2,491,189 14,237,436 15,691,492 201,794 4,069,302 78%
713 Unemployment Compensation 55,000 11,872 153,944 32,824 - (98,944) 280%
714 Parental Leave Fund 253,846 3,737 115,299 174,143 - 138,547 45%
Total Internal Service Funds 47,572,961 3,558,070 32,163,132 42,588,702 1,861,191 13,548,638 72%
Trust & Agency Funds
701 Fire Pension 4,799,311 344,272 3,866,309 4,089,373 - 933,002 81%
702 Police Pension 6,241,405 492,953 5,698,964 5,896,693 34 542,407 91%
Total Trust & Agency Funds 11,040,716 837,225 9,565,273 9,986,067 34 1,475,409 87%
Total City Controlled Funds 400,171,322 28,958,945 286,977,830 312,559,061 47,538,437 65,655,055 84%
15
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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) 39,608,223 415,528 21,470,332 19,220,266 4,962,306 13,175,585 67%
422 TIF - West Washington 1,005,665 903 150,578 950,001 252,964 602,123 40%
429 TIF - River East Development Area (NE Dev) 10,827,471 - 5,262,990 5,665,088 2,620,481 2,944,000 73%
430 TIF - Southside Development #1 7,027,306 - 206,057 1,831,782 667,600 6,153,649 12%
435 TIF - Douglas Road 186,425 - 96,143 15,600 15,108 75,175 60%
436 TIF - River East Residential (NE Res) 4,385,000 - 4,358,953 4,263,831 - 26,047 99%
Total Tax Increment Financing Funds 63,040,090 416,430 31,545,052 31,946,569 8,518,458 22,976,579 64%
Redevelopment Funds
433 Redevelopment General 1,421,350 20,193 570,193 398,376 217,604 633,553 55%
439 Certified Technology Park 752 - - 624,194 - 752 0%
452 2018 TIF Park Bond Capital 4,092,364 33,925 1,467,829 6,243,948 2,517,193 107,342 97%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
Total Redevelopment Funds 5,564,466 54,118 2,038,022 7,266,518 2,734,797 791,647 86%
Debt Service Funds
315 Airport 2003 Debt Reserve 20,000 284 12,607 21,737 - 7,393 63%
328 SBCDA 2003 Debt Reserve 40,000 475 21,076 36,340 - 18,924 53%
351 2018 TIF Park Bond Debt Service - - - - - - 0%
352 2019 South Shore Double Tracking Debt Service 517,314 - 517,313 - - 1 100%
353 2020 TIF Library Bond Debt Service Reserve - - - - - - 0%
Total Debt Service Funds 577,314 759 550,996 58,077 - 26,318 95%
Total Redevelopment Commission Funds 69,181,870 471,307 34,134,070 39,271,163 11,253,256 23,794,545 66%
Grand Total 469,353,192 29,430,252 321,111,899 351,830,224 58,791,693 89,449,600 81%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
16
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetTaxesProperty Taxes Civil City- - - - - 26,301,327 2,099,068 - - - - - 28,400,395 50,565,864 56% TIF Districts- 102,701 - - - 12,598,223 3,150,931 - - - - - 15,851,854 26,916,461 59%Sub Total- 102,701 - - - 38,899,549 5,249,999 - - - - - 44,252,249 77,482,325 57%Local Income Tax LIT Certified Shares1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 - 11,404,043 12,440,774 92% LIT for Economic Development988,824 988,824 988,824 988,824 988,824 988,824 1,105,176 1,005,446 1,005,446 1,024,862 1,024,862 - 11,098,736 12,098,890 92% LIT for Public Safety730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 - 8,035,803 8,766,330 92% LIT for Redevelopment731 731 731 731 731 731 731 731 731 731 731 - 8,044 8,775 92% 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 2,792,852 2,792,852 - 34,105,084 36,873,228 92%Total Taxes2,756,814 2,859,515 2,756,814 2,756,814 7,206,188 40,765,448 8,123,164 2,773,436 2,773,436 2,792,852 2,792,852 - 78,357,333 114,355,553 69%Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - 1,891,367 - - - - - - 1,891,367 3,447,370 55% Commercial Vehicle Tax- - - - - 451,633 - - - - - - 451,633 789,942 57% Hotel Motel Tax858,937 - - 190,750 - - - - 318,750 190,750 - - 1,559,187 1,893,437 82%Sub Total858,937 - - 190,750 - 2,343,000 - - 318,750 190,750 - - 3,902,187 6,130,749 64%State Shared Revenue Liquor Excise Tax39,287 - - - - 21,599 - - - - - - 60,885 80,000 76% Liquor Gallonage Tax61,914 - - 57,367 - - 62,672 - - 63,998 - - 245,951 245,951 100% Cigarette Tax- - - - - 136,354 - - - - - - 136,354 306,642 44% Gasoline Tax492,927 477,174 544,164 533,667 - 853,039 407,497 243,501 514,143 526,056 519,538 - 5,111,706 5,621,962 91% Wheel Tax136,698 99,161 161,048 204,189 171,236 - 150,471 409,061 - 424,846 - - 1,756,710 2,000,000 88% Riverboat Gaming- - - - - - - 400,612 - 198,415 - - 599,027 599,029 100% 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 1,213,316 519,538 - 18,282,978 19,871,336 92% Grants Federal Grants339,419 382,623 171,959 285,146 106,181 83,607 91,517 1,674,743 520,433 3,929,729 494,059 - 8,079,417 15,922,822 51% State Grants- 48,960 21,227 9,122 23,816 394,130 - 67,820 197,541 - 43,569 - 806,185 1,305,474 62% Sub Total339,419 431,584 193,186 294,268 129,997 477,737 91,517 1,742,563 717,974 3,929,729 537,627 - 8,885,602 17,228,296 52% 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 1,150 - - 687,498 686,348 100% Federal Seized Drug- - - - - - - - - - - - - 5,000 0% State Seized Drug- - - - - - - - - 4,144 534 - 4,678 30,000 16%Sub Total- 42,500 - 648,098 23,750 1,900 - - 100 5,294 534 - 722,176 751,348 96%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 5,339,089 1,057,699 - 31,792,943 43,981,729 72%Licenses & PermitsBusiness Business Licenses25,398 26,516 18,111 6,848 3,569 3,057 5,403 2,753 3,763 2,470 680 - 98,566 106,323 93% Taxi Cab Licensing65 - 55 610 60 - 110 10 371 467 708 - 2,456 4,440 55% Sub Total25,463 26,516 18,166 7,458 3,629 3,057 5,513 2,763 4,134 2,937 1,388 - 101,022 110,763 91% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering5,090 20,062 34,060 1,425 425 2,415 40,335 21,045 5,090 12,020 17,730 - 159,697 127,000 126% Right-of-Way Closures50 200 325 150 50 25 (575) 25 - - 50 - 300 3,000 10% Fire Dept-Building Plan Review1,455 2,991 1,341 238 779 1,173 1,298 2,402 3,263 1,879 1,052 - 17,871 24,000 74% Building Department87,661 83,680 108,095 75,453 95,457 131,321 130,347 149,985 123,993 125,817 101,218 - 1,213,026 1,772,550 68% SBARC - Pet Licenses2,320 3,580 3,090 810 2,095 2,530 3,345 3,425 3,070 2,560 1,150 - 27,975 31,200 90%Sub Total96,576 110,513 146,911 78,076 98,806 137,464 174,750 176,882 135,416 142,276 121,200 - 1,418,869 1,967,750 72%Total Licenses & Permits122,039 137,029 165,076 85,533 102,435 140,521 180,263 179,645 139,549 145,214 122,588 - 1,519,891 2,078,513 73%Period Ending: November 30, 202017
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2020Charges for ServicesGeneral Government Plan Commission Charges100 100 100 - - 100 - 600 600 300 400 - 2,300 4,100 56% Copies of Public Records- - - - - - - - - - - - - 1,205 0% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 100 60 180 280 180 220 360 200 340 220 160 - 2,300 2,000 115% IT Services73,046 38,750 - - - - - - - - - - 111,796 111,796 100%Sub Total73,246 38,910 280 280 180 320 360 800 940 520 560 - 116,396 119,101 98%Public Safey Accident Report Copies7,303 6,040 5,632 1,298 6,089 8,950 8,775 6,836 8,366 8,052 6,938 - 74,280 82,652 90% Gun Permit Applications4,804 3,514 6,959 2,545 2,940 8,191 6,198 7,653 8,259 7,147 6,504 - 64,714 40,000 162% Traffic Signal Maintenance15,314 10,198 23,739 5,116 - 48,300 - 82,239 13,457 42,843 13,338 - 254,543 224,670 113% ND Special Event Coverage- - 4,878 44,698 - - - - 1,338 - - - 50,915 150,000 34% Regional Academy Tuition4,850 3,850 550 - - - - - - 100 - - 9,350 20,000 47% River Rescue School Tuition13,000 39,000 3,250 (3,250) - - - - - 1,300 - - 53,300 90,000 59% Fire Training Center Tuition- - - - - - - - 750 300 - - 1,050 50,000 2% Emergency Medical Service256,159 223,622 319,726 340,414 463,595 225,005 179,380 457,446 272,645 253,110 166,348 - 3,157,451 3,000,000 105% Medicaid Reimbursements- - - - - - - 575,470 - - - - 575,470 1,018,470 57% Neo Natal Revenue- - - - - - - - - - - - - - NA Memorial Transport- - - - - - - - - - - - - - NA EMS for County- - - - - - 934,001 - - 622,668 155,667 - 1,712,336 1,801,814 95% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - - NA Crime Lab Services- - 363 563 - - 313 2,050 1,275 1,394 288 - 6,244 5,000 125% EMS Late Payment Interest2,706 - 3,920 - 3,420 1,708 - 4,507 - - - - 16,261 11,754 138% Misc Revenue- - 71,436 - - - - - - 8,316 - - 79,751 71,936 111% Sub Total304,136 286,224 440,453 391,383 476,044 292,153 1,128,667 1,136,200 306,091 945,229 349,083 - 6,055,664 6,576,296 92% Highways & Streets Sale of Signs/Materials261 - - 7,988 - 60 - - - - - - 8,309 8,500 98% Special Events- - - - - - - - - - - - - 3,000 0% Sub Total261 - - 7,988 - 60 - - - - - - 8,309 11,500 72% Culture & Recreation Morris Performing Arts Center82,073 71,606 25,330 3 14,850 250 - - 194,376 3,680 - - 392,168 1,365,018 29% Palais Royale Ballroom23,900 15,696 10,347 - 700 6,860 - 1,103 273 561 2,189 - 61,630 245,272 25% Parks & Recreation282,751 187,373 102,857 8,107 103,685 410,949 422,390 400,768 304,992 255,315 100,396 - 2,579,582 3,037,084 85% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center186,773 155,640 52,430 - 5,417 6,042 5,417 63,712 31,865 184,178 112,585 - 804,058 3,453,940 23% Sub Total575,497 430,315 190,964 8,110 124,652 424,100 427,807 465,583 531,507 443,734 215,170 - 3,837,438 8,131,314 47% Health - Animal Care & Control Pet Impound Reclaim Fee255 295 840 365 655 625 430 935 515 620 215 - 5,750 6,300 91% Pet Adoption Fees2,694 2,556 2,060 1,460 1,750 2,128 1,196 1,233 943 912 938 - 17,869 29,740 60% Pick Up Fees- 40 - - 100 80 40 - 40 - - - 300 550 55% Pet Micro Chipping320 160 360 270 160 340 360 520 280 367 80 - 3,217 3,325 97% Vet Expenses410 195 265 355 130 295 210 435 155 266 185 - 2,901 2,225 130% Pet Euthanasia- - - - 60 - - - - - - - 60 60 100% Animal Surrenders500 600 360 280 240 460 700 640 900 830 320 - 5,830 8,000 73% Cremation188 105 230 360 293 320 375 99 532 377 114 - 2,993 2,525 119% Rabies Specimin Prep- - - 60 150 90 30 120 30 30 - - 510 525 97% Sub Total4,367 3,951 4,115 3,150 3,538 4,338 3,341 3,982 3,395 3,402 1,852 - 39,430 53,250 74%18
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2020Charges for Services Other DCI Staff Contracts10,948 11,250 80,000 4,891 13,000 282,352 99,284 598,029 48,083 16,333 94,958 - 1,259,128 1,174,421 107% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages59,878 49,227 142,172 61,936 81,984 37,539 73,143 72,515 57,531 71,901 74,933 - 782,759 1,281,877 61% Parking-Century Center12,657 14,928 5,922 - - - - 460 940 1,910 1,100 - 37,917 133,871 28% Central Services-Internal Customers 575,890 505,683 591,578 521,394 475,611 513,037 560,310 580,500 613,057 537,143 499,328 - 5,973,531 7,691,569 78% Central Services-External Customers 34,327 34,900 32,591 - 28,162 59,947 51,318 34,069 36,200 19,020 19,777 - 350,311 613,364 57% 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 1,340,362 1,352,536 - 14,796,301 16,253,859 91% 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 1,986,669 2,042,631 - 23,199,947 27,183,961 85% Sanitation Trash Collection/Residential370,818 370,369 369,898 370,830 372,215 375,005 375,910 376,586 376,636 377,535 378,492 - 4,114,293 4,600,500 89% Trash Collection/Recycling- (2) - - - - 13 - - - - - 11 - NA Trash Collection/Commercial8,002 8,083 8,041 7,988 7,965 8,007 8,051 8,207 8,227 8,196 8,261 - 89,028 90,000 99% Trash Collection/Apt 2 Units3,743 3,752 3,709 3,737 3,684 3,722 3,769 3,730 3,757 3,760 3,780 - 41,141 42,300 97% Trash Collection/Apt 3 Units1,740 1,626 1,646 1,605 1,626 1,656 1,743 1,608 1,685 1,653 1,684 - 18,272 21,100 87% Trash Collection/Apt 4 Units2,084 2,028 2,026 2,051 1,996 2,019 1,992 2,058 2,059 2,059 2,058 - 22,431 25,100 89% Trash Collection/Seniors27,738 27,747 27,768 27,646 27,646 26,997 27,142 27,134 27,044 27,055 26,969 - 300,885 362,000 83% Trash Collection/Special Pickup2,580 1,730 2,720 3,440 2,600 2,800 3,880 4,120 2,580 2,820 2,690 - 31,960 32,000 100% Trash Collection/Yard Waste Pickup246 142 60 40 - - - - 30 - - - 518 250 207% Trash Collection/Interdepartmental- - - - - - - - - - - - - 15,000 0% Misc Service Revenue- - - - - - - - - - - - - 1,200 0% Misc/Additional Trash Totes15,864 16,087 16,173 16,386 17,124 20,216 24,643 28,023 29,888 30,173 30,299 - 244,876 162,000 151% Misc/Return Trip Customer Error490 230 420 710 1,010 1,110 860 1,090 1,170 1,220 1,320 - 9,630 5,000 193% Misc/Contamination Fee30 - - - - 150 60 80 50 110 170 - 650 500 130% Misc/Tote Replacement Fee550 250 150 500 400 500 400 500 500 700 350 - 4,800 4,000 120% Misc/Trash Start Fee4,090 3,770 4,030 4,430 3,270 4,180 4,110 4,110 5,120 4,710 4,260 - 46,080 3,500 1317% Misc/Yard Waste Totes(2) - 70 31,012 32,374 33,540 34,334 34,804 34,972 35,256 35,234 - 271,594 240,000 113% Sub Total437,973 435,811 436,709 470,374 471,910 479,901 486,907 492,051 493,718 495,247 495,566 - 5,196,168 5,604,450 93% Utilities - Water Metered Sales/Residential640,195 632,757 624,053 648,405 624,755 702,263 877,148 853,658 851,699 752,002 650,961 - 7,857,895 8,218,425 96% Metered Sales/Commercial196,835 194,039 192,981 175,367 166,823 182,445 202,012 209,861 210,799 201,369 188,971 - 2,121,501 2,536,515 84% Metered Sales/Industrial34,248 36,538 36,493 30,643 29,126 37,105 38,994 36,377 37,730 35,893 32,945 - 386,092 485,540 80% Metered Sales/Multi Famly109,572 104,030 103,249 102,859 102,058 107,159 106,233 108,531 114,069 116,412 103,380 - 1,177,551 1,275,551 92% Bulk Sales/Olive St58 116 319 990 406 377 174 899 580 348 116 - 4,383 10,000 44% Metered Sales/Institution10,799 10,711 12,602 10,808 10,229 10,068 11,121 12,464 11,790 11,766 11,169 - 123,526 131,355 94% Public Fire Protection211,805 211,948 211,501 212,024 212,226 214,403 217,059 220,519 220,923 220,997 221,419 - 2,374,825 2,553,185 93% Private Fire Protection40,282 40,383 39,765 40,230 40,123 40,083 45,554 49,709 49,763 49,721 49,556 - 485,169 412,005 118% Sales to Public Authorities31,123 33,400 33,182 28,971 27,516 35,364 46,158 50,447 46,612 39,379 36,704 - 408,856 282,805 145% Irrigation Sales(13) 363 - 465 62 182,968 333,220 378,352 365,725 289,661 163,497 - 1,714,301 1,354,840 127% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service40,977 44,131 28,924 19,140 16,712 24,269 17,133 19,546 35,694 31,632 22,533 - 300,691 665,000 45% Backflow Prevention Insp.9,675 19,100 13,300 8,125 - 16,150 20,725 20,200 27,100 10,275 6,950 - 151,600 156,500 97% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 - 14,848 16,200 92% Revenue From Cut Off Fees1,200 525 225 704 150 675 450 150 450 225 300 - 5,054 5,000 101% Penalties (Forfeit Disc.)9,060 5,101 5,532 750 (5) 50 4 - - - - - 20,492 88,000 23% Water Leak Insurance86,428 86,331 86,242 86,357 86,523 86,833 86,943 87,105 87,235 87,310 87,392 - 954,701 1,041,115 92% System Development Fee159,458 4,703 11,543 3,428 14,543 3,856 2,146 7,703 16,681 6,421 3,856 - 234,334 200,965 117% 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 1,854,762 1,581,099 - 18,335,819 19,620,001 93%19
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 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 1,717,469 1,687,748 - 18,621,107 20,090,913 93% Metered Sales/Commercial561,885 604,549 600,579 532,260 506,000 495,382 557,145 591,009 587,005 627,342 601,897 - 6,265,054 7,433,770 84% Metered Sales/Industrial428,152 405,903 412,913 409,225 346,027 259,949 338,495 380,983 448,866 440,735 403,190 - 4,274,436 5,300,000 81% Metered Sales/Multi Famly263,450 261,767 259,238 263,995 263,849 269,649 257,991 262,453 266,526 264,785 259,053 - 2,892,756 3,093,020 94% Metered Sales/Institution26,323 26,257 30,378 26,009 19,055 23,794 25,804 28,098 26,874 27,621 25,835 - 286,047 294,000 97% Sales to Public Authority76,739 81,234 82,247 71,558 65,286 73,861 89,643 99,261 98,938 89,837 82,999 - 911,603 1,103,480 83% Interdepartmental Sales- - - - - - - - - - - - - 198,515 0% Whlsl Meter/New Carlisle27,502 28,446 30,880 25,605 27,193 21,104 23,090 15,944 21,385 24,315 22,975 - 268,438 250,875 107% Penalties (Forfeit Disc.)60,641 41,563 36,695 5,127 (24) 2,500 (28) - - - - - 146,473 551,344 27% Dumping Fees1,496 630 - 3,159 3,378 420 1,155 2,748 3,798 2,870 735 - 20,388 22,116 92% Organic Resources2,558 26,590 2,087 14,497 4,862 7,084 6,636 7,205 5,458 6,636 8,534 - 92,146 61,000 151% Laboratory Service Fees- - - - 1,000 - - - 240 240 240 - 1,720 1,500 115% Discharge Permit Fees500 1,000 - - - - 700 - - - 250 - 2,450 5,500 45% System Development Fee387,468 11,336 30,915 7,057 3,286 11,355 5,172 18,568 38,148 17,538 8,263 - 539,104 459,698 117% Sewer Repair Insurance47,819 47,759 47,732 47,773 47,874 48,045 48,128 48,199 48,276 48,481 48,421 - 528,507 579,500 91% Sewer Repair Deductible7,127 6,576 6,726 7,743 7,427 9,756 7,467 7,401 8,400 8,767 8,234 - 85,625 65,605 131% Misc Revenues2,575 - - - - - 1,443 - - - - - 4,018 198,000 2% Interfund Revenue- - - - - - - - - - - - - 23,644 0% Storm Water Fees87,623 86,787 86,767 85,636 85,647 86,350 86,262 86,479 86,564 86,638 86,710 - 951,463 1,034,160 92% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0% Organic Resources-Mulch/Compost1,738 605 1,954 300 11,643 9,712 9,590 6,584 4,910 7,812 9,096 - 63,944 53,000 121% Clean Air/ReLeaf37,177 37,133 37,085 37,129 37,210 37,394 37,454 37,553 35,366 37,520 37,556 - 408,578 451,610 90% 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 3,408,606 3,291,736 - 36,363,858 41,278,450 88%Total Charges for Services8,715,047 7,913,066 7,983,845 7,392,400 7,468,700 8,160,139 9,396,902 10,084,522 8,922,541 9,138,169 7,977,698 - 93,153,029 108,578,323 86%Fines, Forfeitures, & FeesGeneral Ordinance Violation1,835 310 400 200 - - - - - - - - 2,745 8,000 34% Bad Checks Fines- - 60 - - 30 - 10 10 - 20 - 130 725 18% Credit Reports- - - - - - - - - - - - - - NA Court Fees1,429 - - - - - - 667 - 1,382 1,382 - 4,860 10,000 49% Plan Commission Application Fee2,800 1,600 1,800 500 500 1,600 1,800 1,675 3,050 - 2,300 - 17,625 15,325 115% Zoning Appeals Application Fee1,250 1,625 1,675 600 - 850 975 1,150 900 250 650 - 9,925 10,000 99% Zoning Admin Fees50 1,000 1,250 600 400 1,000 1,100 1,300 1,600 1,700 1,150 - 11,150 10,000 112% Zoning Admin Fines- - - - - - - - - - - - - - NA Tax Abatement Admin Fees- - - - - 2,375 250 - - 1,701 - - 4,326 2,625 165% Test Filling Fees- - - - - - - 300 150 200 300 - 950 - NA Econ Dev-CDBG Loan Late Fees- 10 - - - 20 51 20 20 - - - 121 81 149% Econ Develop-Job Target Penalty354,660 - - - - - - - - - - - 354,660 354,660 100% Sub Total362,024 4,545 5,185 1,900 900 5,875 4,176 5,122 5,730 5,233 5,802 - 406,492 411,416 99%Code Enforcement Vacant Bldg Registration300 300 - - - - 900 - - - - - 1,500 12,900 12% Landlord Registration Fee- - - - - - - 15 15 335 165 - 530 - NA Rental Unit Safety Fees1,350 2,250 1,350 - 1,000 - 1,250 1,750 95,450 - - - 104,400 99,945 104% Demolition & Boarding759 1,387 19,189 328 1,745 268 1,899 3,117 1,909 3,661 1,596 - 35,858 98,960 36% Collections38 15 523 787 1,539 - 537 1,685 377 102 231 - 5,833 3,600 162% Environmental Violations11,488 4,939 9,514 4,335 10,537 17,271 29,923 24,385 19,252 17,625 18,625 - 167,895 132,045 127% Ordinance Violation4,403 4,615 1,330 1,000 750 1,500 3,863 2,993 2,500 1,682 3,935 - 28,571 48,608 59% Animal Ordinance Violation200 - 50 - 10,375 35,200 44,279 27,139 40,374 36,195 14,275 - 208,087 - NA Forfeitures-Civil Penalties2,093 14,410 4,121 - 5,538 500 28,169 4,438 2,063 3,517 118 - 64,965 119,117 55%Sub Total20,631 27,915 36,078 6,450 31,483 54,739 110,819 65,521 161,940 63,118 38,945 - 617,639 515,175 120%20
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2020Fines, Forfeitures, & FeesParkingStreet Parking Fines2,123 2,125 1,260 740 460 970 3,712 5,221 4,315 8,223 6,794 - 35,943 61,880 58%Public Safety False Alarms Fine13,618 7,879 4,926 6,028 6,894 5,368 5,349 4,788 6,099 6,304 2,381 - 69,633 100,000 70% Noise Ordinance38 - 20 - - - 1,111 5,933 238 1,723 - - 9,063 4,900 185% Curfew Violation- - - - - 200 - 298 269 - - - 768 480 160% Impound Towing Fees587 504 896 369 530 590 753 510 660 510 610 - 6,519 10,000 65%Sub Total14,243 8,383 5,842 6,396 7,424 6,158 7,213 11,529 7,267 8,538 2,991 - 85,983 115,380 75% Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 15,486 40,267 67,742 125,920 87,393 179,251 85,112 54,533 - 1,146,057 1,103,851 104%Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,880 40,636 76,145 261,693 3,471 49,387 171,014 (35,836) 18,792 64,906 17,762 - 680,850 997,561 68% Sale of Scrap Metal5,723 1,175 195 809 2,482 345 328 310 1,560 1,852 1,665 - 16,443 29,442 56% Bond Interest Rebate- - - 49,487 - - - - - - - - 49,487 95,720 52% Bosch Principal Income17,085 - - - - 17,408 - 17,473 - 17,148 - - 69,113 69,632 99% Bosch Interest Income IDFA917 - - - - 595 - 530 - 855 - - 2,897 2,379 122% 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 1,463 - - 13,876 30,000 46% Sub Total36,606 41,811 76,340 311,989 5,953 67,735 171,341 2,478 23,266 86,223 19,426 - 843,168 1,224,734 69% Bank Account Interest(645,793) 359,545 523,865 364,147 264,956 236,320 431,401 130,946 191,485 407,889 70,296 - 2,335,055 3,829,525 61% Rental of Property12,678 - 5,416 - - 113 22,781 543 22,577 64,550 - - 128,658 114,144 113% Donations708,412 40,057 4,926 404,319 358,088 1,126 501,841 502,963 1,902,884 6,173 1,800 - 4,432,588 4,767,550 93% 3rd Party Revenue Cable TV Franchise Fees- 171,894 - - 171,245 - - 165,060 - - 170,039 - 678,238 720,000 94% AT&T Franchise Fees45,930 - 43,499 43,844 - - - 42,869 - 40,984 - - 217,127 217,127 100%Sub Total45,930 171,894 43,499 43,844 171,245 - - 207,929 - 40,984 170,039 - 895,364 937,127 96%Total Other Income157,833 613,306 654,046 1,124,299 800,241 305,293 1,127,364 844,859 2,140,212 605,820 261,562 - 8,634,834 10,873,080 79%Reimbursements Outside Miscellaneous Reimbursements49,280 (15,324) 482,725 39,039 41,267 (246,797) (110,802) 1,258 36,562 103,388 1,933 - 382,528 223,590 171% Insurance Claim1,130,210 - - - - - 708 - - - - - 1,130,918 1,170,918 97% IT Services8,391 1,598 3,049 3,498 2,697 4,052 2,724 3,698 2,724 2,724 2,724 - 37,880 32,690 116% Travel Reimbursement- - - - - - - - - - - - - 6,800 0% Lamppost Program- - - - - - 5,950 3,600 - - - - 9,550 9,550 100% Office Depot Rebate- - - - - - 5,052 - - - - - 5,052 5,052 100% Energy Rebates- - 166,713 - - - - - 9,455 - - - 176,168 168,619 104% Repair Reimbursement228 392 2,607 5,604 1,862 984 1,948 75 - - 10,866 - 24,565 13,598 181% Salary/Overtime Reimb4,533 5,694 270,961 - 15,479 4,388 34,746 48,359 198,359 5,956 1,690 - 590,164 387,000 152% Diesel Tax Rebate3,384 - 7,921 3,267 - 3,511 - 7,276 4,604 4,100 - - 34,061 50,000 68% 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 Services275,000 - - - - - - - - - - - 275,000 275,000 100% Sub Total1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 211,572 253,961 116,168 17,213 - 2,951,993 2,765,594 107%21
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 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- - - - - - - - - - 2,246 - 2,246 45,642 5% Sub Total- - - - - - - 1,056 - - 2,246 - 3,302 4,916,948 0%Total Reimbursements1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 212,628 253,961 116,168 19,459 - 2,955,295 7,682,542 38%Other SourcesSale of Assets Sale of Capital Assets- - - - - - - - 114,517 - - - 114,517 109,081 105% Sale of Non-Capital Assets- - - - - - - - 28,584 - - - 28,584 28,585 100% Sale of Property6 - 20,000 - - 4,993 - 82,992 - - 72,544 - 180,536 5,000 3611% 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 - 72,544 - 333,752 156,226 214% Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,012,801 9,629,319 2,312,934 1,839,924 9,673,675 1,564,044 6,651,125 2,806,363 1,927,827 4,933,310 3,399,745 - 50,751,067 54,519,789 93% PILOT518,478 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 - 5,703,308 6,221,791 92% Administration Cost Allocation585,785 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 - 6,443,805 7,029,607 92% IT Cost Allocation554,735 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 - 6,102,185 6,656,930 92% Liability Insurance Allocation242,853 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 - 2,671,623 2,914,500 92% Payroll Cost Allocation208,369 208,391 208,391 208,391 201,980 201,980 221,213 208,391 248,509 208,391 208,391 - 2,332,397 2,540,788 92% Facilities Management Allocation10,163 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 - 111,963 122,143 92% Utility Customer Service Mgmt Allocation141,404 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 - 1,555,384 1,696,782 92% 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 7,195,186 5,661,621 - 75,671,732 81,702,330 93% Issuance of Debt Capital Lease Proceeds- - - - - - - 6,156,108 - - - - 6,156,108 6,156,108 100% Bond Proceeds- - - - - - - 48,300 4,781,700 4,225,000 - - 9,055,000 9,055,000 100% Premium on Bonds- - - - - - - - 913,815 120,059 - - 1,033,874 1,033,874 100% Sub Total- - - - - - - 6,204,408 5,695,515 4,345,059 - - 16,244,982 16,244,982 100% Refunds Refunds- - - - 347 458 - 16,707 1,387 3,133 1,620 - 23,652 15,390 154% Specific Stop Loss1,195 - - - - - - - - - 132,222 - 133,418 10,000 1334% Sub Total1,195 - - - 347 458 - 16,707 1,387 3,133 133,843 - 157,070 25,390 619% Other Sale of Property Held for Resale- - - - - - - 85,000 - 1,244 840 - 87,084 - NA Interfund Loan - Principal Income10,000 202,535 - 10,000 - - 10,000 306,848 - 10,000 - - 549,383 549,383 100% Interfund Loan - Interest Income- 44,129 - - - - - 39,816 - - - - 83,945 83,945 100% Other Loan - Principal Income3,795 761 609 1,101 243 446 1,409 417 317 118 6,772 - 15,987 10,000 160% Sub Total13,795 247,425 609 11,101 243 446 11,409 432,081 317 11,362 7,612 - 736,400 643,328 114%Total Other Sources8,289,585 12,138,620 4,598,978 4,113,506 11,929,730 3,825,406 8,937,232 11,804,428 10,076,091 11,554,740 5,875,620 - 93,143,936 98,772,256 94%Revenue Total23,840,544 24,856,869 18,039,498 17,467,785 27,933,849 62,115,413 28,543,328 28,782,647 31,184,212 29,777,163 18,162,011 - 310,703,318 387,425,847 80%22
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetGeneral FundGeneral GovernmentMayor 101 184,656 59,236 86,934 66,069 106,171 84,147 70,760 76,624 68,390 101,885 65,856 - 970,730 1,117,529 87%Community Initiatives101- 8,352 14,288 14,500 20,680 79,500 19,308 14,500 79,500 20,680 14,500 - 285,811 703,488 41%Clerk101 36,422 41,812 35,313 31,320 46,475 35,523 37,103 39,914 40,579 53,508 40,192 - 438,161 571,490 77%Common Council101 27,570 50,454 28,108 33,942 32,382 42,239 32,396 49,060 38,183 56,849 25,061 - 416,244 730,055 57%General City101- - 43,000 1,921 - - - - - (80) - - 44,841 43,000 104%Controller' Office101 172,550 183,986 178,510 167,264 226,374 180,059 162,027 168,184 194,653 242,842 165,938 - 2,042,385 2,278,109 90%Human Resources101 46,905 47,188 47,232 47,709 64,695 47,181 47,565 54,820 58,436 52,201 38,863 - 552,794 617,286 90%Diversity & Inclusion101 1,573 9,651 10,922 17,740 31,011 21,623 23,932 24,907 33,311 35,835 22,057 - 232,563 508,776 46%Legal101 90,519 92,286 92,766 92,026 135,830 110,729 107,969 109,561 98,860 146,293 100,842 - 1,177,681 1,405,880 84%Sub Total560,194 492,967 537,075 472,490 663,619 601,002 501,059 537,571 611,913 710,012 473,310 - 6,161,210 7,975,613 77%Public WorksEngineering101 226,006 225,942 201,511 204,343 272,441 231,390 290,344 229,211 220,727 307,624 247,972 - 2,657,510 3,405,513 78%Streets101- - 500,000 - - - - - - (500,000) - - - 500,000 0%Office of Sustainability101 33,299 14,660 21,202 12,900 37,555 10,856 20,478 27,907 14,154 14,228 13,083 - 220,323 479,036 46%AmeriCorps Grant Program101 32,301 27,720 24,615 23,459 33,178 22,309 23,687 20,555 18,389 25,668 33,653 - 285,535 453,453 63%Sub Total291,606 268,322 747,328 240,702 343,174 264,554 334,510 277,673 253,270 (152,480) 294,708 - 3,163,368 4,838,002 65%Public SafetyPolice101 2,145,864 2,331,503 2,129,607 2,041,967 2,759,363 2,141,622 2,213,121 2,184,949 2,175,221 2,821,656 2,072,750 - 25,017,623 30,302,621 83%Crime Lab101 41,404 40,329 42,146 44,017 61,096 44,050 42,479 42,136 44,004 62,204 43,577 - 507,443 631,268 80%Fire101 2,092,008 1,983,381 1,945,732 1,829,009 2,496,699 2,015,961 2,038,988 2,083,580 2,075,057 2,871,909 2,055,224 - 23,487,548 26,057,880 90%EMS101 35,607 66,320 48,207 35,930 31,609 40,285 62,409 48,234 38,693 49,280 98,253 - 554,827 826,718 67%Fire Training Center101 1,489 3,519 805 1,664 275 3,821 8,930 5,894 544 942 2,292 - 30,175 49,935 60%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 5,805,991 4,272,096 - 49,597,617 57,868,422 86%Arts & CultureMorris PAC101 94,049 91,241 254,375 88,137 81,133 51,157 67,004 45,160 50,497 66,756 50,938 - 940,447 1,503,719 63%Palais Royale101 23,098 22,312 19,844 35,685 20,345 13,242 18,734 19,150 8,189 13,140 11,398 - 205,136 400,782 51%Sub Total117,147 113,553 274,219 123,822 101,478 64,400 85,738 64,310 58,685 79,896 62,336 - 1,145,583 1,904,501 60%Human RightsHuman Rights101 20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 20,449 24,539 26,174 - 251,671 315,802 80%Sub Total20,302 22,305 21,531 20,295 22,924 30,702 20,499 21,951 20,449 24,539 26,174 - 251,671 315,802 80%Total General Fund5,305,622 5,322,199 5,746,652 4,809,896 6,480,236 5,206,397 5,307,733 5,266,298 5,277,836 6,467,957 5,128,624 - 60,319,450 72,902,340 83%Venues, Parks & ArtsParks & RecreationPark Administration 201 120,427 125,827 118,951 118,312 139,201 130,146 125,709 119,789 119,373 141,476 120,253 - 1,379,463 1,514,548 91%Park Maintenance201 674,529 480,987 574,864 579,589 584,527 579,552 641,872 588,394 492,046 725,379 514,117 - 6,435,855 7,078,436 91%Golf Courses201 65,738 81,806 134,279 71,160 194,931 144,559 167,703 150,374 153,306 156,115 94,995 - 1,414,964 1,551,873 91%Recreation201 268,100 206,486 227,179 159,384 293,735 201,281 269,125 285,057 198,013 233,279 245,194 - 2,586,834 3,185,143 81%Marketing & Events201 63,031 77,576 85,530 64,398 100,888 58,018 62,165 72,849 69,999 92,552 64,832 - 811,838 1,147,387 71%Park Projects & Capital201 492,148 170,938 115,484 9,954 29,849 7,500 - 5,063 201,531 - 1,500 - 1,033,967 1,318,120 78%Potawatomi Zoo201 350,000 - - - 350,000 - - - - - - - 700,000 700,000 100%Park Debt201- - - - - - - - - - - - - - NA Morris Palais Marketing273- - - - - 832 - - - - - - 832 30,816 3%Morris PAC Self-Promotion274- - - - - - - 1,100 - - - - 1,100 115,000 1%Coveleski Stadium Capital401- - 12,990 - 1,363 - - - - - - - 14,353 30,000 48%Morris PAC Improvement416 81,282 9,189 - - - 11,400 - - - - 317,674 - 419,546 559,983 75%Palais Historic Preservation450 34,160 - - - - - - - - - - - 34,160 69,160 49%City Cemetery730- - - - - - - - - - - - - 20,000 0%Bowman Cemetery731- - - - - - - - - - - - - - NA Sub Total2,149,414 1,152,810 1,269,276 1,002,796 1,694,495 1,133,288 1,266,573 1,222,625 1,234,268 1,348,800 1,358,566 - 14,832,912 17,320,466 86%Period Ending: November 30, 202023
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2020Parking GaragesParking Enforcement 601 9,147 2,655 36,982 3,365 373 373 373 4,826 4,826 4,826 2,873 - 70,621 82,470 86%Parking General Operations601- - - - - - - - 40,118 - - - 40,118 40,118 100%Main Street Garage601 39,674 15,054 20,949 15,427 3,161 38,671 155,113 15,389 151,425 17,247 160,529 - 632,638 712,059 89%Leighton Plaza Garage601 191,290 17,566 27,044 20,772 3,642 51,907 66,721 18,903 453 42,267 20,975 - 461,541 506,533 91%Wayne Street Garage601 126,664 16,076 13,447 10,528 2,219 22,618 25,139 15,552 52,757 (2,088) 11,980 - 294,892 347,493 85%Eddy St Commons Garage601 1,499 390 (0) 788 - - 2,191 806 742 711 312 - 7,439 11,000 68%Sub Total368,273 51,742 98,423 50,880 9,395 113,569 249,536 55,476 250,322 62,963 196,670 - 1,507,248 1,699,673 89%Century CenterCentury Center Operations670 318,926 305,738 253,129 247,198 159,130 118,661 154,562 143,830 191,436 291,565 188,788 - 2,372,963 5,035,901 47%Century Center Capital671- - - - - - - - - - - - - 1,000,000 0%Century Center Energy Saving672- - - 205,388 - - - - - 205,709 - - 411,096 411,096 100%Sub Total318,926 305,738 253,129 452,586 159,130 118,661 154,562 143,830 191,436 497,274 188,788 - 2,784,060 6,446,997 43%Total Venues, Parks & Arts2,836,613 1,510,289 1,620,828 1,506,262 1,863,020 1,365,518 1,670,672 1,421,931 1,676,026 1,909,037 1,744,023 - 19,124,220 25,467,136 75%Public SafetyPolice DepartmentPolice Seizures216- - 31,753 - - - - - - - - - 31,753 108,753 29%Curfew Violations218- - - - - - - - - - - - - 1,000 0%Law Enforcement Education220 39,505 15,892 16,659 5,394 855 22,503 5,611 24,030 7,858 15,054 19,534 - 172,895 395,377 44%Public Safety LOIT - Police249 367,320 364,899 382,289 323,519 462,281 363,609 337,196 340,458 347,439 474,560 337,675 - 4,101,245 4,619,658 89%Police Take Home Vehicle278- 683 54,724 315 - - - 250 30 90 - - 56,092 99,087 57%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- 371 2,056 630 - - - - - - 100 - 3,157 22,500 14%COPS More Grants295 145,200 9,035 2,800 300 79,799 300 300 47,292 - - - - 285,026 523,301 54%Drug Enforcement299- - - - - - 31,000 - - - - - 31,000 51,000 61%K-9 Unit705- - - - - - - - - - - - - 2,020 0%Sub Total552,025 390,880 490,281 330,158 542,935 386,413 374,107 412,030 355,327 489,704 357,308 - 4,681,168 5,822,696 80%Fire DepartmentPublic Safety LOIT - Fire249 316,331 312,364 326,929 325,533 466,081 344,881 343,004 345,288 335,530 456,685 325,213 - 3,897,838 4,330,887 90%Fire Department Capital287 405,741 78,336 118,698 - 567,850 484,530 713,735 125,851 - 255,225 277,852 - 3,027,819 5,295,935 57%EMS Operating Fund288 12,128 26,828 (480) 54,622 - 12,105 - - - - 1,716,684 - 1,821,886 1,824,059 100%Hazmat289- - - - - - - - - - - - - 10,000 0%River Rescue291446 4,201 4,042 3,748 2,017 - - (2,287) 5,186 - 2,326 - 19,679 95,082 21%Sub Total734,646 421,728 449,188 383,903 1,035,949 841,516 1,056,739 468,851 340,715 711,910 2,322,076 - 8,767,222 11,555,963 76%Total Public Safety1,286,671 812,608 939,470 714,062 1,578,884 1,227,929 1,430,846 880,881 696,042 1,201,614 2,679,384 - 13,448,390 17,378,659 77%Public WorksStreetsMotor Vehicle Highway202 884,407 704,175 683,676 557,610 776,699 583,161 901,898 223,935 785,291 1,183,692 419,074 - 7,703,620 12,014,667 64%Local Roads & Streets251 22,964 56,996 11,347 24,270 363,533 254,701 192,684 1,337,064 652,018 274,282 275,667 - 3,465,525 5,797,965 60%LOIT 2016 Special Distribution 257 32,338 6,681 - - 7,140 - - 1,540 - 523 606 - 48,828 164,087 30%Local Road & Bridge Grant265 80,354 - 15,047 - - - - 79,725 - 1,515,955 - - 1,691,081 2,974,341 57%MVH Restricted Fund266 5,161 17 18,970 25,197 16,284 198,559 439,342 537,904 546,373 60,789 660,133 - 2,508,731 2,960,106 85%Major Moves412 11,933 743 627,146 5,696 23,186 4,203 18,102 103,083 4,889 6,014 84,207 - 889,201 2,195,285 41%Project ReLeaf655 28,761 28,704 28,678 28,673 29,071 28,712 28,781 28,756 28,798 30,441 59,774 - 349,149 433,460 81%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 3,071,697 1,499,462 - 16,656,135 26,539,911 63%Solid WasteSolid Waste Operations610 565,035 528,183 420,520 276,632 662,038 402,773 837,012 615,624 486,338 585,997 472,402 - 5,852,556 6,091,520 96%Solid Waste Capital611 185,051 147,686 - 102,029 146,921 1,782 77,662 147,604 - 76,259 147,075 - 1,032,069 1,700,349 61%Sub Total750,086 675,869 420,520 378,661 808,958 404,555 914,674 763,228 486,338 662,256 619,477 - 6,884,624 7,791,869 88%24
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 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 1,747,520 1,573,368 - 18,983,000 23,396,743 81%Water Works Capital622 29,304 56,473 164,318 192 143,899 14,750 - 174,212 53,198 1,527 2,545 - 640,418 4,870,047 13%Water Works Deposit624 2,189 1,725 2,657 1,886 1,422 1,260 2,060 630 935 487 345 - 15,596 20,000 78%Water Works Sinking (Debt Service) 625 2,868 906 894 840 745 221,749 1,067 877 637 370 294 - 231,247 1,841,486 13%Water Works Bond Reserve626- - - - - - - - - - - - - 20,000 0%Water Works Reserve Oper & Maint 629 4,934 3,895 6,027 4,272 3,219 2,842 4,617 1,420 2,119 1,104 795 - 35,243 40,000 88%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 1,751,008 1,577,346 - 19,905,504 30,188,276 66%Wastewater/Sewer/Organic ResourcesSewer Repair Insurance640 72,887 61,517 42,251 56,429 68,853 20,880 213,205 53,636 37,333 25,791 71,612 - 724,394 742,355 98%Sewer Division641 471,391 413,031 413,550 369,127 435,823 579,110 412,550 415,578 670,515 770,311 402,758 - 5,353,743 9,361,910 57%Concrete Crew641 35,932 40,443 39,640 33,427 32,031 24,921 28,863 34,250 33,769 41,365 33,426 - 378,067 535,869 71%Wastewater Operations641 1,348,178 9,469,265 1,495,167 1,264,718 9,131,874 1,587,995 1,630,923 1,506,558 1,420,777 1,519,020 1,228,439 - 31,602,913 36,134,401 87%Organic Resources641 245,161 147,296 96,946 69,813 126,570 140,298 218,943 131,341 92,666 95,474 158,591 - 1,523,100 1,683,929 90%Sewage Works Capital642 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 2,105 1,515 - 67,255 120,000 56%Sewage Works Sinking (Debt Service) 649 1,100 550 - 750 851,995 - - - 194,271 - 5,867,580 - 6,916,247 14,028,820 49%Sewage Works Debt Service Reserve 653- - - - - - - - 322,566 - - - 322,566 322,566 100%Sewage Works Customer Deposit 654685 567 919 687 541 513 904 277 412 223 166 - 5,894 25,000 24%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 2,454,289 7,764,086 - 50,337,031 77,069,870 65%Storm Water FeesStorm Sewer Fund667 19,426 4,000 - - - 4,286 289 767 52,556 3,858 11,932 - 97,113 871,730 11%Sub Total19,426 4,000 - - - 4,286 289 767 52,556 3,858 11,932 - 97,113 871,730 11%Total Public Works6,154,528 13,498,714 7,329,020 4,380,649 14,830,426 5,697,621 7,056,543 7,991,823 7,525,672 7,943,108 11,472,303 - 93,880,407 142,461,656 66%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 10,402 4,365 - 262,319 873,464 30%State Grant210 4,882 9,764 18,003 - 14,645 19,955 - 5,459 22,884 - - - 95,592 691,169 14%DCI Operating 211 235,920 232,372 214,865 194,397 316,841 203,208 198,771 197,342 198,720 315,196 222,188 - 2,529,818 3,500,678 72%DCI Grants212 271,478 174,307 149,054 63,614 118,831 169,727 50,786 670,198 212,466 197,245 189,684 - 2,267,390 9,617,968 24%UDAG410 10,000 - - 10,000 - - 10,000 - - 10,000 - - 40,000 40,000 100%Total Dept of Community Investment545,309 429,096 489,756 273,486 457,149 396,788 314,069 888,106 452,282 532,843 416,237 - 5,195,119 14,723,279 35%Code EnforcementUnsafe Building219 17,951 12,908 3,583 1,804 37,015 1,810 20,951 1,960 2,450 16,658 10,720 - 127,810 156,395 82%Rental Units Regulation221 14,675 10,902 14,595 14,880 20,723 14,880 14,880 14,880 15,097 20,133 14,741 - 170,385 348,002 49%Neighborhood Code Enforcement 230 168,615 158,787 149,833 143,617 189,116 149,899 213,800 176,598 173,590 219,240 177,681 - 1,920,777 2,864,409 67%Animal Care & Control230 34,570 26,423 37,079 43,141 32,688 45,771 31,712 32,173 42,960 45,743 30,179 - 402,440 582,064 69%NEAT Crew230 87,447 81,266 72,413 63,702 75,130 70,445 93,349 81,153 70,929 87,138 65,999 - 848,969 989,589 86%Total Code Enforcement323,259 290,286 277,502 267,144 354,672 282,805 374,692 306,764 305,025 388,912 299,320 - 3,470,381 4,940,459 70%Building DepartmentBuilding Dept Operations600 137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 111,493 144,776 117,928 - 1,370,199 1,734,885 79%Total Building Department137,003 117,302 117,140 114,913 154,291 113,791 130,767 110,795 111,493 144,776 117,928 - 1,370,199 1,734,885 79%Liability InsuranceSafety & Risk Management226 15,303 14,402 14,729 14,924 18,290 18,806 6,504 12,833 8,321 10,759 8,038 - 142,909 213,267 67%Business Insurance226 42,618 - 24,043 - - 24,043 646,667 24,043 - - - - 761,414 815,000 93%Liability Insurance226 116,320 71,358 56,621 59,979 4,711 103,577 26,810 31,650 67,680 27,905 29,038 - 595,648 2,096,092 28%Workers Compensation226 349,508 132,252 80,035 72,527 37,889 86,214 189,072 50,180 32,103 69,905 54,805 - 1,154,490 1,029,095 112%Catastrophic Events226- 1,559 - - - - 740,000 168,740 - 508 - - 910,806 968,627 94%Total Liability Insurance523,750 219,570 175,428 147,431 60,890 232,640 1,609,054 287,445 108,104 109,077 91,881 - 3,565,268 5,122,081 70%25
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2020Central ServicesEquipment Services 222 545,711 570,343 545,756 474,629 442,905 524,730 626,688 580,372 671,389 733,307 319,657 - 6,035,488 8,017,413 75%Central Stores22226 - - - - - - - - - - - 26 26 99%Print Shop222 2,863 835 1,855 - 1,670 835 835 835 835 835 835 - 12,231 13,581 90%Radio Shop222 14,381 17,817 14,218 13,958 26,765 19,353 19,284 19,188 18,904 27,404 18,632 - 209,904 276,224 76%Building Maintenance222 15,913 14,821 14,050 14,674 20,051 14,838 14,350 13,640 13,512 15,162 14,066 - 165,076 213,243 77%Facilities Management222 9,015 7,154 4,840 6,710 11,868 8,480 8,480 8,490 8,480 11,640 7,955 - 93,112 122,143 76%Electric & Gas Utilities222- 86,925 2,450 (89,374) - - - - - - - - - 4,994,540 0%Central Services Capital224 86,325 - 5,501 - - - 50,167 - - 4,217 11,023 - 157,232 279,685 56%Total Central Services674,232 697,895 588,669 420,597 503,258 568,236 719,804 622,525 713,120 792,564 372,167 - 6,673,068 13,916,855 48%Capital & Debt Service Funds2017 Park Bond Debt Service312 576,833 - - - - - 596,133 - - - - - 1,172,965 1,172,968 100%2018 Fire Station #9 Debt Service 350 173,866 - - - - - 167,366 - - - - - 341,231 341,231 100%COIT404 1,716,508 1,824,676 759,880 818,341 830,519 1,249,441 1,602,310 1,491,923 633,149 694,754 1,272,571 - 12,894,072 18,500,404 70%Cumulative Capital Development 406 82,580 26,958 5,705 - 93,258 - 132,350 26,958 - 60,442 107,261 - 535,512 602,205 89%Cumulative Capital Improvement 407 20,837 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 27,603 20,833 - 235,937 430,000 55%EDIT408 921,977 1,172,714 1,330,750 859,453 1,149,512 830,810 523,144 1,212,932 609,234 1,004,898 816,855 - 10,432,279 16,072,972 65%2018 Fire Station #9 Bond Capital 451- 62,840 - - 932 - 25,539 - - - - - 89,311 89,311 100%2018 Zoo Bond Capital453- 10,493 4,110 - 22,827 - 11,856 - 44,108 27,829 - - 121,222 133,581 91%2017 Park Bond Capital471 108,860 46,151 97,513 - 185,609 146,832 474,202 671,630 603,635 542,446 150,067 - 3,026,946 8,569,760 35%Equipment / Vehicle Leasing750 337,998 57,965 271,767 - - - 1,752 - - 0 - - 669,482 669,484 100%Redevelopment Authority Debt Service 752- 1,235,778 - - 358,606 - - 1,236,278 1,200 - 29,950 - 2,861,813 2,865,613 100%South Bend Building Corporation 755- 1,433,563 - - - - - 1,194,023 - 1,250 1,100 - 2,629,935 2,630,085 100%2015 Smart Streets Bond Debt Service 756- 854,234 - 1,650 - - - 856,809 - - - - 1,712,694 1,713,044 100%2015 Park Bond Debt Service757- 188,891 - - - - - 192,241 - - - - 381,131 382,131 100%2017 Eddy St. Commons Bond Capital 759 215,224 - 59,509 253,889 294,266 348,642 259,548 777,370 - 1,120,518 - - 3,328,966 3,048,122 109%2017 Eddy St. Commons Bond Debt 760- 648,125 - - - - - 742,500 - - - - 1,390,625 1,391,625 100%Total Capital & Debt Service4,154,683 7,583,222 2,550,067 1,954,167 2,956,362 2,596,558 3,815,031 8,423,497 1,912,159 3,479,740 2,398,636 - 41,824,121 58,612,536 71%OtherInternal Service FundsIT / Innovation /311 Call Center 279 748,388 608,908 751,141 370,777 659,154 801,537 483,084 1,230,170 394,655 726,988 587,224 - 7,362,026 9,617,560 77%Employee Benefits711 1,546,127 1,398,744 1,249,983 1,203,639 827,425 788,137 1,264,375 1,308,238 1,323,335 836,244 2,491,189 - 14,237,436 18,508,532 77%Unemployment Comp713- 8,809 7,432 3,943 8,878 23,674 6,413 21,340 25,584 35,999 11,872 - 153,944 55,000 280%Parental Leave Fund714 7,236 4,116 13,153 15,290 22,916 6,049 2,430 4,848 8,159 27,366 3,737 - 115,299 253,846 45%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 1,626,597 3,094,022 - 21,868,705 28,434,938 77%MiscellaneousGift, Donation, Bequest217 13,429 111,571 23,387 15,425 36,305 21,789 75,684 26,376 32,430 35,674 26,442 - 418,512 791,067 53%Loss Recovery227- - - - - - - 126,896 - 3,474 - - 130,370 200,000 65%Human Rights Federal Grants258 14,659 18,902 16,303 12,679 20,083 17,569 20,495 18,008 12,659 24,920 16,159 - 192,434 270,640 71%COVID-19 Response264- - - - 224,508 230,356 992,316 280,662 383,939 3,481,492 251,281 - 5,844,555 2,025,075 289%Industrial Revolving Fund754- 1,046 10,220 9,589 1,051 17,573 8,600 10,685 7,692 7,587 13,313 - 87,358 149,000 59%Sub Total28,087 131,520 49,911 37,693 281,948 287,288 1,097,095 462,626 436,720 3,553,147 307,195 - 6,673,229 3,435,782 194%Fiduciary FundsFire Pension701 359,412 355,948 365,951 353,627 350,802 356,346 348,169 342,910 344,114 344,758 344,272 - 3,866,309 4,799,311 81%Police Pension702 513,423 534,681 496,168 655,677 500,381 500,046 496,652 509,011 494,692 505,279 492,953 - 5,698,964 6,241,405 91%Sub Total872,835 890,629 862,119 1,009,304 851,183 856,392 844,821 851,922 838,806 850,037 837,225 - 9,565,273 11,040,716 87%Total Other3,202,673 3,042,725 2,933,738 2,640,647 2,651,505 2,763,076 3,698,218 3,879,143 3,027,259 6,029,781 4,238,441 - 38,107,207 42,911,436 89%Total Civil City25,144,342 33,523,906 22,768,271 17,229,254 31,890,691 20,451,358 26,127,427 30,079,209 21,805,019 28,999,409 28,958,945 - 286,977,830 400,171,322 72%26
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 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 3,746,142 415,528 - 21,470,332 39,608,223 54%TIF West Washington422- 10,956 - 22,929 78,414 (22,929) 39,589 - 1,917 18,800 903 - 150,578 1,005,665 15%TIF River East Develop (NE Dev) 429 516,749 15,162 396,024 1,772 68,638 580,892 188,438 1,056,517 2,092,834 345,966 - - 5,262,990 10,827,471 49%TIF Southside Development #1 430 30,337 46,399 - 13,175 3,375 - 10,721 8,775 55,714 37,560 - - 206,057 7,027,306 3%TIF Douglas Road435 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 4,148,468 416,430 - 31,545,052 63,040,090 50%Redevelopment FundsRedevelopment General433 41,850 29,105 90,388 532,180 96,131 14,125 (276,197) 11,400 11,018 - 20,193 - 570,193 1,421,350 40%Certified Technology Park439- - - - - - - - - - - - - 752 0%2018 TIF Park Bond Capital452 28,484 224,666 266,461 203,940 237,317 144,833 7,996 7,705 279,769 32,733 33,925 - 1,467,829 4,092,364 36%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 32,733 54,118 - 2,038,022 5,564,466 37%Debt Service FundsAirport Debt Reserve 2003315 1,773 1,398 2,153 1,526 1,150 1,015 1,649 507 757 394 284 - 12,607 20,000 63%Redevelop Bond - Palais Royale 328 2,964 2,338 3,599 2,551 1,922 1,697 2,757 848 1,265 660 475 - 21,076 40,000 53%2019 South Shore Double Tracking 352- - - - - - - 517,313 - - - - 517,313 517,314 100%Sub Total4,737 3,736 5,752 4,077 3,072 2,712 4,407 518,668 2,022 1,054 759 - 550,996 577,314 95%Total Redevelopment Funds7,659,178 2,503,422 1,417,615 1,639,108 1,573,244 1,390,412 7,146,551 2,973,513 3,177,464 4,182,255 471,307 - 34,134,070 69,181,870 49%Total Expenditures32,803,521 36,027,328 24,185,885 18,868,361 33,463,935 21,841,770 33,273,978 33,052,722 24,982,483 33,181,664 29,430,252 - 321,111,899 469,353,192 68%27
Civil City DebtCapital Leases140 2015 Vehicle/Equip Lease No. 1 2015 N/A 2020 Various Biannual 3,425,274 705,331 - 705,331 7,335 - 712,665 144 2015 Vehicle Lease No. 2 2015 N/A 2020 Various Biannual 1,267,183 261,372 - 261,372 3,023 - 264,395 147 2016 Central Services - Print Shop Copier2016 N/A 2020 222 Monthly 32,525 9,527 - 7,082 333 2,445 7,416 148 2016 Central Services - Print Shop Copier2016 N/A 2020 222 Monthly 11,413 3,343 - 2,485 117 858 2,602 149 2016 Vehicle/Equip Lease No. 12016 N/A 2021 Various Biannual 3,339,830 1,029,594 - 683,661 13,733 345,933 697,394 150 2016 HP Computer Lease #122016 N/A 2020 Various Monthly 17,440 1,716 - 1,716 12 - 1,728 152 2016 Vehicle/Equip Lease No. 22016 N/A 2021 Various Biannual 3,992,549 1,635,511 - 811,554 21,822 823,956 833,376 153 2016 Vehicle/Equip Lease Amendment No. 12016 N/A 2021 201 Biannual 78,808 32,242 - 15,999 430 16,243 16,429 154 2016 Vehicle/Equip Lease No. 32016 N/A 2021 Various Biannual 1,256,097 513,565 - 254,866 6,742 258,698 261,609 155 2016 HP Computer Lease #132016 N/A 2020 Various Monthly 156,029 44,742 - 44,742 1,287 - 46,029 158 2017 Vehicle/Equip Lease No. 12017 N/A 2022 Various Biannual 2,916,500 1,795,215 - 586,107 34,193 1,209,108 620,300 160 2017 HP Computer Lease #142017 N/A 2021 Various Monthly 10,305 3,710 - 2,538 116 1,171 2,655 162 2017 Vehicle/Equip Lease No. 22017 N/A 2022 404 Biannual 1,632,000 997,812 - 326,191 17,820 671,622 344,011 164 2017 HP Computer Lease #162017 N/A 2021 Various Monthly 108,922 52,784 - 26,034 1,953 26,750 27,987 166 2018 Police Radio Equipment Lease Purchase2018 N/A 2021 404 Biannual 2,240,967 1,152,728 - 568,626 31,374 584,102 600,000 167 2017 HP Computer Lease #152018 N/A 2022 279 Monthly 9,698 5,446 - 2,259 179 3,186 2,439 170 2018 HP Computer Lease #172018 N/A 2023 279 Monthly 9,092 5,787 - 2,105 217 3,683 2,322 171 2018 Vehicle/Equip Lease #1 (PNC) Sched 12018 N/A 2023 Various Biannual 5,898,310 4,218,910 - 1,161,448 116,387 3,057,462 1,277,836 172 2018 AT&T Lease 12018 N/A 2021 279 Monthly 27,101 14,021 - 10,028 474 3,993 10,503 173 2018 Canon Copier Leases 1 & 22018 N/A 2021 279 Monthly 297,967 226,182 - 62,392 10,707 163,790 73,099 174 2018 HP Computer Lease #182018 N/A 2022 279 Monthly 214,471 149,525 - 48,846 6,713 100,679 55,559 176 2018 AT&T Lease 32018 N/A 2021 279 Monthly 16,230 10,628 - 5,891 399 4,737 6,290 177 2018 Vehicle/Equip Lease #22018 N/A 2023 Various Biannual 522,878 356,655 - 36,206 6,299 320,450 42,505 178 2018 Fitness Equipment Lease2018 N/A 2023 201 Annual 205,473 160,067 - 36,422 10,100 123,645 46,522 179 2019 AT&T Lease 42019 N/A 2021 279 Monthly 11,520 8,168 - 4,149 315 4,019 4,464 180 2018 HP Computer Lease #192018 N/A 2023 279 Monthly 36,860 28,506 - 8,107 1,194 20,400 9,301 181 2019 Dell Computer Equipment Lease2019 N/A 2022 279 Biannual 7,984 4,775 - 1,482 345 3,293 1,827 182 2019 Vehicle/Equip Lease #12019 N/A 2024 Various Biannual 1,472,985 1,330,081 - 283,959 28,716 1,046,121 312,676 183 2018 Golf Cart Lease2018 N/A 2022 201 Annual 146,287 92,015 - 29,188 4,601 62,827 33,789 184 2019 Dell Computer Equipment Lease 22019 N/A 2023 279 Annual 51,468 41,896 - 9,920 1,522 31,976 11,442 185 2019 AT&T Lease 52019 N/A 2022 279 Monthly 17,310 13,683 - 6,156 586 7,527 6,742 186 2019 Golf Cart Lease2019 N/A 2023 201 Annual 168,970 138,390 - 32,108 6,920 106,282 39,028 187 2018 HP Computer Lease #212019 N/A 2023 279 Monthly 237,388 224,441 - 49,375 10,070 175,066 59,445 188 2019 AT&T Lease 62019 N/A 2022 279 Monthly 8,755 7,385 - 3,088 322 4,297 3,410 189 2019 AT&T Lease 72019 N/A 2022 279 Monthly 5,400 4,555 - 1,905 199 2,650 2,103 190 2019 Canon Copier Lease 32019 N/A 2023 279 Monthly 5,584 4,772 - 1,228 228 3,544 1,456 191 2019 Canon Copier Lease 42019 N/A 2023 279 Monthly 3,514 3,130 - 866 148 2,264 1,014 192 2019 Canon Copier Lease 52019 N/A 2023 279 Monthly 9,249 8,369 - 2,374 395 5,995 2,769 193 2019 Canon Copier Lease 62019 N/A 2023 279 Monthly 11,464 10,812 - 2,919 513 7,894 3,432 194 2019 Dell Equipment Lease 3 (Fire)2019 N/A 2023 279 Annual 3,800 3,110 - 723 151 2,387 874 195 2019 Wireless Controller Consolidation Lease2019 N/A 2021 279 Annual 89,329 60,281 - 29,770 1,498 30,510 31,269 196 2019 HP Computer Lease #202019 N/A 2023 279 Monthly 24,205 23,798 - 5,451 1,220 18,347 6,672 197 2019 Lease of SmartNet & VOIP2019 N/A 2022 279 Annual 286,353 286,353 - 93,567 5,727 192,785 99,294 198 2019 AT&T Lease 82019 N/A 2022 279 Monthly 6,034 6,034 - 2,076 274 3,958 2,350 199 2019 AT&T Lease 92019 N/A 2022 279 Monthly 10,059 9,796 - 3,499 375 6,297 3,874 201 2020 Dell Equipment Lease 4 (Water Works)2020 N/A 2024 279 Annual 33,000 - 33,000 7,543 - 25,457 7,543 202 2020 HP Computer Lease #222020 N/A 2024 279 Monthly 39,800 - 39,800 8,333 1,520 31,467 9,853 203 2020 VLocker Equipment Lease Purchase2020 N/A 2025 201 Annual 86,961 - 86,961 12,287 1,839 74,673 14,126 2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 Principal28
2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 PrincipalCivil City DebtCapital Leases continued204 2020 AT&T Lease 10 2020 N/A 2023 279 Monthly 18,103 - 18,103 4,276 605 13,826 4,881 205 2020 Dell Computer Equipment Lease 5 (equip for Water Works) 2020 N/A 2024 279 Annual 11,455 - 11,455 2,618 - 8,836 2,618 206 2020 HP Computer Lease #232020 N/A 2024 279 Monthly 29,652 - 29,652 4,636 752 25,016 5,388 207 2020 Dell Computer Equipment Lease 6 (equip for various depts) 2020 N/A 2023 279 Annual - - 217,111 57,865 - 159,246 57,865 208 2020 Canon Copier Lease 72020 N/A 2023 279 Monthly 3,575 - 3,575 569 61 3,006 630 209 2020 Vehicle/Equip Lease #12020 N/A 2025 Various Biannual 6,156,108 - 6,156,108 - - 6,156,108 - 211 2020 Canon Copier Lease 82020 N/A 2023 279 Monthly 5,625 - 5,625 324 36 5,301 360 Total City Capital Lease Debt36,685,854 15,696,764 6,601,388 6,334,265 361,898 15,963,887 6,696,163 Bonds25 2012 Water Works Refunding Revenue Bonds2002 2012 2023 625 Biannual 5,975,000 1,235,000 - 400,000 24,700 835,000 424,700 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (87.7%) 2001 2010 2021 324 Biannual 8,112,250 850,690 - 561,280 28,503 289,410 589,783 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds (12.3%) 2001 2010 2021 641 Biannual 1,137,750 119,310 - 78,720 3,998 40,590 82,718 39 2012 Bldg Corp Mortgage Refunding Bonds (Fire/Police Bldgs) 2003 2012 2023 324 Biannual 21,335,000 5,040,000 - 1,370,000 185,880 3,670,000 1,555,880 69 2009 Water Works Revenue Bonds, Series B2009 2019 2030 625 Biannual 2,814,257 2,814,257 - - 161,117 2,814,257 161,117 80 2020 Sewage Works Refunding Revenue Bonds2010 2020 2030 649 Biannual 4,830,000 - 4,830,000 150,000 47,227 4,680,000 197,227 93 2011 Sewage Works Revenue Bonds 2011 N/A 2031 649 Biannual 21,500,000 14,535,000 - 975,000 571,500 13,560,000 1,546,500 99 2012 Water Works Revenue Bonds2012 N/A 2033 625 Biannual 8,300,000 5,840,000 - 375,000 186,236 5,465,000 561,236 101 2012 Sewage Works Revenue Bonds 2012 N/A 2032 649 Biannual 25,000,000 17,660,000 - 1,120,000 422,080 16,540,000 1,542,080 105 2013A Sewage Works Refunding Revenue Bonds2013 N/A 2024 649 Biannual 14,765,000 3,450,000 - 665,000 66,930 2,785,000 731,930 116 2013 Bldg Corp Mortgage Bonds (Fire St #5 & Training Tower) 2013 N/A 2033 287 Biannual 5,580,000 4,460,000 - 240,000 156,705 4,220,000 396,705 133 2014 St. Joseph County PSAP Revenue Bonds2014 N/A 2034 408 Monthly 2,657,697 2,014,682 - 136,441 63,019 1,878,241 199,460 141 2015 Redev Authority Lease Rental Revenue Bonds (Parks) 2015 N/A 2035 408 Biannual 5,605,000 4,760,000 - 225,000 156,131 4,535,000 381,131 145 2015 Sewage Works Refunding Bonds2015 N/A 2025 649 Biannual 27,440,000 17,200,000 - 2,705,000 344,000 14,495,000 3,049,000 156 2016 Waterworks Refunding Bonds2016 N/A 2027 625 Biannual 3,300,000 2,035,000 - 260,000 61,050 1,775,000 321,050 163 2017 Taxable Econ. Develop. Revenue Bonds (Eddy St Phase II) 2017 N/A 2037 436 Biannual 25,000,000 24,925,000 - 145,000 1,245,625 24,780,000 1,390,625 165 2017 Park District Bonds, Series 2017A-K2017 N/A 2033 312 Biannual 14,075,000 12,955,000 - 785,000 387,965 12,170,000 1,172,965 168 2018 General Obligation Bonds (Fire St #9 & Training Classroom) 2018 N/A 2038 287 Biannual 5,045,000 4,800,000 - 195,000 146,231 4,605,000 341,231 175 2018 Econ. Develop. Revenue Bonds (Potawatomi Zoo)2018 N/A 2034 408 Biannual 3,440,000 3,340,000 - 165,000 155,900 3,175,000 320,900 Total City Bond Debt205,911,953 128,033,939 4,830,000 10,551,441 4,414,796 122,312,498 14,966,237 Interfund Loan82 2010 Interfund Loan from Fund 404 to UDAG Fund 4102010 N/A 2026 410 Biannual 2,700,000 420,253 - 40,000 - 380,253 40,000 84 2013 Major Moves-Triangle Development Interfund Loan2011 2013 2029 436 Biannual 1,558,050 1,039,583 - 100,601 20,291 938,982 120,892 85 2013 Major Moves-Eddy Street Commons Interfund Loan2011 2013 2026 436 Biannual 3,942,529 1,349,319 - 308,782 63,654 1,040,537 372,436 Total City Interfund Loan Debt8,200,579 2,809,156 - 449,383 83,945 2,359,773 533,328 Loan Payable68 2009 Water Works Improvements - State Revolving Fund2009 N/A 2030 625 Biannual 427,400 267,688 - 23,099 9,021 244,589 32,120 70 2009 Sewage Works Improvements - State Revolving Fund 2009 N/A 2028 649 Biannual 3,297,000 1,748,401 - 176,557 49,130 1,571,844 225,687 139 2015 Century Center Energy QECB Conservation Bond2015 N/A 2031 672 Biannual 4,167,897 3,655,914 - 285,614 125,482 3,370,300 411,096 Total City Loan Payable Debt7,892,297 5,672,003 - 485,270 183,633 5,186,733 668,903 Total Civil City Debt258,690,683 152,211,861 11,431,388 17,820,359 5,044,272 145,822,891 22,864,631 29
2020InterestCity of South BendFiscal Year 2020Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/202020 TotalDebt PaymentsPmtsAmountIssuedDebt at12/31/192020Additions2020 PrincipalRedevelopment Commission DebtCapital Leases13 2006 Main/Colfax Garage - Transpo Lease (Parking Garage Purch) 2006 N/A 2025 324 Biannual 2,510,278 1,025,777 - 150,570 49,430 875,207 200,000 Total Redevelopment Capital Lease Debt2,510,278 1,025,777 - 150,570 49,430 875,207 200,000 Interfund Loans86 2010 Interfund Loan from Fund 209 to River West TIF Fund 324 2011 N/A 2020 324 Annual 500,000 100,000 - 100,000 - - 100,000 Total Redevelopment Interfund Loan Debt500,000 100,000 - 100,000 - - 100,000 Loans Payable3 2001 Indiana Develop. Finance Authority (Bosch) - Nonforgivable 2001 N/A 2021 210 Qtrly 1,040,000 105,236 - 69,632 2,379 35,604 72,010 Total Redevelopment Loan Payable Debt1,040,000 105,236 - 69,632 2,379 35,604 72,010 Revenue Bonds5 2011A Indiana Bond Bank Special Program Bonds (TIF A) 2003 2011 2024 324 Biannual 19,795,000 8,365,000 - 1,510,000 402,740 6,855,000 1,912,740 6 2011A Indiana Bond Bank Special Program Bonds (TIF B)2003 2011 2024 324 Biannual 14,420,000 4,765,000 - 860,000 229,400 3,905,000 1,089,400 12 2014 Redev District Special Taxing District Refunding Bonds 2002 2014 2022 324 Biannual 6,620,000 925,000 - 455,000 27,750 470,000 482,750 54 2015 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2015 2027 436 Biannual 36,000,000 25,995,000 - 1,465,000 1,007,056 24,530,000 2,472,056 62 2013 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2013 2026 324 Biannual 4,655,000 2,245,000 - 325,000 63,556 1,920,000 388,556 135 2015 Redev Authority Lease Rental Revenue Bonds (Smart Streets) 2015 N/A 2037 324 Biannual 25,000,000 22,630,000 - 1,000,000 711,044 21,630,000 1,711,044 169 2018 Redev District Revenue Bonds (Parks Improvements) 2018 N/A 2033 324 Biannual 11,995,000 10,930,000 - 675,000 317,800 10,255,000 992,800 200 2019 South Shore Double Tracking Bonds2019 N/A 2030 324 Biannual 7,985,000 7,985,000 - 270,000 247,313 7,715,000 517,313 210 2020 TIF Library Bonds2020 N/A 2037 324 Biannual 4,225,000 - 4,225,000 - - 4,225,000 - Total Redevelopment Revenue Bond Debt130,695,000 83,840,000 4,225,000 6,560,000 3,006,659 81,505,000 9,566,659 Total Redevelopment Commission Debt134,745,278 85,071,013 4,225,000 6,880,202 3,058,468 82,415,811 9,938,669 Total Debt393,435,961 237,282,874 15,656,388 24,700,561 8,102,740 228,238,702 32,803,301 30
City of South BendStaffing HeadcountFull-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec101 - General FundMayor's Office 8 7 8 8 8 8 8 8 8 8 7 7 - Community Initiatives2 2 2 2 2 2 2 2 2 2 2 2 - City Clerk5 5 4 5 5 5 5 5 4 5 5 5 - Common Council9 9 9 9 9 9 8 9 9 9 9 9 - Controller's Office21 20 19 19 20 20 20 20 20 20 20 20 - Morris Performing Arts Center9 9 9 8 8 8 8 8 8 8 8 8 - Palais Royale Ballroom2 2 2 2 2 2 2 2 2 2 2 2 - Human Resources6 6 6 6 6 6 6 5 5 5 5 6 - Diversity & Inclusion3 1 1 3 3 3 3 3 3 3 3 3 - Legal Department11 10 10 9 11 11 11 11 11 11 11 12 - Engineering24 22 22 22 22 24 24 24 24 24 24 24 - Office of Sustainability1 1 1 1 1 1 1 1 1 1 1 1 - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 1 1 1 - Police Department235 218 218 221 219 218 221 219 219 219 218 221 - Police Crime Lab7 7 7 7 7 7 7 7 7 7 7 7 - Fire Department219 218 217 213 212 211 212 212 213 214 214 214 - EMS4 3 4 4 4 4 4 4 4 4 4 4 - Human Rights3 3 3 3 3 3 3 3 3 3 3 2 - 571 544 543 543 543 543 546 544 544 546 544 548 - 201 - Parks & RecreationAdministration7 7 7 7 7 7 7 7 7 7 7 7 - Maintenance47 47 47 48 48 48 48 48 48 48 48 47 - Golf Courses8 8 8 8 8 8 8 8 7 7 8 8 - Recreation23 22 23 23 23 23 23 22 21 21 20 20 - Marketing & Events11 9 9 9 9 9 9 9 9 9 10 10 - 96 93 94 95 95 95 95 94 92 92 93 92 - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting52 48 50 51 51 50 50 48 47 49 49 50 - Curb & Sidewalk8 7 7 8 8 8 8 8 8 8 8 8 - 60 55 57 59 59 58 58 56 55 57 57 58 - 211 - Dept of Community Investment AdminDCI28 25 24 24 24 24 24 24 24 24 25 28 - 221 - Landlord Registration FundRental Unit Inspection4 2 3 3 3 3 3 3 3 3 3 3 - November 30, 202031
City of South BendStaffing HeadcountNovember 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 28 28 - Building Maintenance3 3 3 3 3 3 3 3 3 2 3 3 - Radio Shop3 3 3 3 3 3 3 3 3 3 3 3 - Facilities Management1 1 1 1 1 1 1 1 1 1 1 1 - 38 34 35 34 35 35 34 35 35 34 35 35 - 226 - Liability InsuranceSafety & Risk2 2 2 2 2 1 1 1 1 1 1 1 - Liability Insurance1 - - - - - - 1 1 1 1 1 - 3 2 2 2 2 1 1 2 2 2 2 2 - 230 - Code Enforcement FundNeighborhood Code Enforce.26 17 16 17 17 17 18 18 18 18 18 18 - Animal Resource Center1 9 9 9 9 9 9 9 9 9 8 8 - NEAT Crew3 4 4 4 4 4 4 4 4 4 4 4 - 30 30 29 30 30 30 31 31 31 31 30 30 - 249 - Public Safety LOITPolice Department46 50 50 46 46 46 46 46 45 45 45 45 - Fire Department46 41 41 45 45 45 44 43 42 41 41 41 - 92 91 91 91 91 91 90 89 87 86 86 86 - 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 1 1 1 1 1 1 1 - HUD1 1 1 1 1 1 1 1 1 1 1 1 - 2 2 2 2 2 2 2 2 2 2 2 2 - 279 - IT / Innovation / 311 Call Center311 Call Center7 7 7 7 7 7 7 7 7 7 7 7 - Innovation & Technology23 21 21 21 21 21 22 23 23 23 23 23 - 30 28 28 28 28 28 29 30 30 30 30 30 - 600 - Consolidated Building FundBuilding Department15 15 16 15 15 15 15 14 14 14 15 15 - 610 - Solid WasteSolid Waste24 23 23 25 23 23 24 24 23 22 20 21 - 620 - Water WorksWater Works67 62 64 65 65 66 65 63 63 65 66 66 - 640 - Sewer InsuranceSewer Repair2 2 2 2 2 2 2 2 2 2 2 2 - 32
City of South BendStaffing HeadcountNovember 30, 2020Full-Time Staffing Summary by FundBudgetJan Feb MarAprMayJunJul AugSep Oct Nov Dec641 - Sewage Works Sewers 35 34 32 34 34 34 33 35 35 35 35 35 - Concrete Crew4 4 4 3 3 3 3 4 4 4 4 4 - Wastewater44 43 41 43 43 43 43 43 43 43 42 42 - Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 - 89 87 83 86 86 86 85 88 88 88 87 87 - 670 - Century CenterCentury Center8 6 6 7 7 7 7 7 7 7 7 7 - Total Full-Time Employees by Fund1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 1,104 1,112 - 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 7 7 - Community Initiatives2 2 2 2 2 2 2 2 2 2 2 2 - City Clerk5 5 4 5 5 5 5 5 4 5 5 5 - Common Council9 9 9 9 9 9 8 9 9 9 9 9 - Controller's Office21 20 19 19 20 20 20 20 20 20 20 20 - Human Resources6 6 6 6 6 6 6 5 5 5 5 6 - Diversity & Inclusion3 1 1 3 3 3 3 3 3 3 3 3 - Legal Department11 10 10 9 11 11 11 11 11 11 11 12 - 65 60 59 61 64 64 63 63 62 63 62 64 - Code Enforcement / Animal Resource Center34 32 32 33 33 33 34 34 34 34 33 33 - Dept. of Community Investment28 25 24 24 24 24 24 24 24 24 25 28 - Venues, Parks & ArtsParks & Recreation96 93 94 95 95 95 95 94 92 92 93 92 - Morris PAC & Palais Royale11 11 11 10 10 10 10 10 10 10 10 10 - Century Center8 6 6 7 7 7 7 7 7 7 7 7 - 115 110 111 112 112 112 112 111 109 109 110 109 - Public SafetyPolice - Sworn Officers237 226 226 226 224 223 225 224 224 224 224 230 - Police - Civilians45 43 43 42 42 42 42 42 42 42 41 43 - Police - Police Recruit6 6 6 6 6 6 7 6 5 5 5 - - Fire/EMS - Sworn Firefighters 256 253 253 255 254 253 253 252 252 252 252 252 - Fire/EMS - Civilians7 7 7 7 7 7 7 7 7 7 7 7 - Fire/EMS - Fire Recruits6 2 2 - - - - - - - - - - 557 537 537 536 533 531 534 531 530 530 529 532 - 33
City of South BendStaffing HeadcountNovember 30, 2020Full-Time Staffing Summary by ActivityBudgetJan Feb MarAprMayJunJul AugSep Oct Nov DecPublic WorksEngineering 24 22 22 22 22 24 24 24 24 24 24 24 - Office of Sustainability1 1 1 1 1 1 1 1 1 1 1 1 - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 1 1 1 - Streets & Sewers101 95 95 98 98 97 96 97 96 98 98 99 - Solid Waste24 23 23 25 23 23 24 24 23 22 20 21 - Wastewater44 43 41 43 43 43 43 43 43 43 42 42 - Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 - Water Works67 62 64 65 65 66 65 63 63 65 66 66 - 269 253 253 261 259 261 260 259 257 260 258 260 - Liability Insurance/Safety & Risk3 2 2 2 2 1 1 2 2 2 2 2 - Innovation & Technology / 311 Call Center30 28 28 28 28 28 29 30 30 30 30 30 - Central Services38 34 35 34 35 35 34 35 35 34 35 35 - Building Department15 15 16 15 15 15 15 14 14 14 15 15 - Human Rights5 5 5 5 5 5 5 5 5 5 5 4 - Total Full-Time Employees by Activity1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 1,104 1,112 - Part-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 1 1 - Morris Performing Arts Center5 5 5 5 5 5 5 5 5 5 5 - Diversity & Inclusion- - - - - 1 1 1 1 1 - - Legal Department1 1 1 1 1 1 1 1 1 1 1 - Engineering2 2 2 2 2 2 2 2 2 2 2 - Police Department27 21 21 21 22 22 21 20 20 17 18 - Police Crime Lab- 2 2 2 2 2 2 2 2 2 2 - Fire Department1 1 1 1 1 1 1 1 1 1 1 - Human Rights1 1 1 1 1 1 1 1 1 1 1 - 38 34 34 34 35 36 35 34 34 31 31 - 201 - Parks & RecreationMaintenance22 23 23 24 25 25 22 22 22 22 19 - Golf Courses26 32 33 33 41 43 43 42 42 42 42 - Recreation89 88 83 83 48 46 42 41 42 43 45 - Marketing & Events1 1 1 1 1 1 1 1 1 - - - 138 144 140 141 115 115 108 106 107 107 106 - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting4 4 4 4 5 5 2 2 2 2 2 - 34
City of South BendStaffing HeadcountNovember 30, 2020Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec211 - Dept of Community Investment AdminDCI1 1 1 1 1 1 1 1 1 1 1 - 222 - Central ServicesEquipment Services1 1 1 1 1 1 1 1 1 1 1 - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 1 1 1 1 1 1 1 1 - Animal Resource Center- - - - - - - - - - 1 - 1 1 1 1 1 1 1 1 1 1 2 - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 1 1 1 1 1 1 1 - 620 - Water WorksWater Works3 3 3 3 3 3 3 3 2 2 2 - 641 - Sewage Works Sewers5 5 3 3 3 3 5 5 4 5 5 - 670 - Century CenterCentury Center8 8 6 6 5 5 5 5 5 5 5 - Total Part-Time Employees by Fund200 202 194 195 170 171 162 159 158 156 156 - Paid 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 4 4 - City Clerk1 1 1 2 2 2 2 2 2 2 2 - Common Council6 6 6 6 6 6 6 6 6 6 6 - Human Resources- - - - - - 1 - - - - - Legal Department- - - - 3 3 4 4 1 1 1 - Engineering1 1 1 1 7 7 7 7 7 7 7 - AmeriCorps Grant Program12 12 11 11 11 11 9 4 9 9 9 - Police Department- - - - 2 2 1 - - - - - 25 25 24 25 36 36 35 24 27 29 29 - 201 - Parks & RecreationMaintenance1 - 10 12 23 23 22 21 17 12 10 - Golf Courses1 1 - - 5 8 8 10 10 10 10 - Recreation12 12 1 - 100 120 116 85 50 60 60 - 14 13 11 12 128 151 146 116 77 82 80 - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting- - - - 6 6 4 5 4 4 1 - Curb & Sidewalk- - - - 4 4 2 3 3 - - - - - - - 10 10 6 8 7 4 1 - 35
City of South BendStaffing HeadcountNovember 30, 2020Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec222 - Central ServicesEquipment Services- - - - - - - 1 1 1 - - 226 - Liability InsuranceSafety & Risk1 1 1 - - - - - - - - - 230 - Code Enforcement FundAnimal Resource Center3 3 3 3 3 3 3 3 2 2 2 - NEAT Crew1 1 1 1 1 1 1 1 1 1 1 - 4 4 4 4 4 4 4 4 3 3 3 - 620 - Water WorksWater Works- - 1 1 1 4 4 2 1 1 1 - 641 - Sewage Works Sewers1 1 1 7 5 6 4 3 3 3 3 - 655 - Project ReLeaf Leaf Pickup- - - - - - - - - 11 12 - Total Paid Temporary, Seasonal, and Intern Staff45 44 42 49 184 211 199 158 119 134 129 - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,159 1,101 1,102 1,111 1,110 1,109 1,111 1,108 1,102 1,105 1,104 1,112 - Part Time Staff200 202 194 195 170 171 162 159 158 156 156 - Temporary / Seasonal45 44 42 49 184 211 199 158 119 134 129 - City Total1,159 1,346 1,348 1,347 1,354 1,463 1,493 1,469 1,419 1,382 1,394 1,397 - 36
City of South Bend, Indiana
Monthly Financial Report
November 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 4,320,689 2,788,326 2,788,326 1,532,363 65%
Intergov./ Grants - 419,724 244,724 244,724 176,231 176,231 68,493 72%
Licenses & Permits 267,811 283,282 266,700 267,323 276,134 276,134 (8,811) 103%
Charges for Services 1,547,039 1,626,516 5,325,368 5,437,138 4,073,295 4,073,295 1,363,843 75%
Fines, Forfeitures, and Fees 16,760 24,068 8,525 8,525 4,998 4,998 3,527 59%
Interest Earnings 476,266 907,722 470,000 454,143 283,976 283,976 170,167 63%
Donations 937,302 1,534,957 1,365,000 1,415,400 1,357,432 1,357,432 57,968 96%
Other Income 1,451,559 1,602,843 1,533,287 1,588,084 1,657,566 1,657,566 (69,482) 104%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,563,135 7,852,881 7,852,881 710,254 92%
Interfund Transfers In 428,423 135,000 3,441,966 6,781,689 6,138,369 6,138,369 643,320 91%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 5,703,308 5,703,308 518,483 92%
Total Revenue 62,149,694 67,792,059 71,394,042 75,000,533 52,627,227 52,627,227 22,373,305 70%
Expenditures by Subdivisions
Mayor 871,046 864,336 937,459 1,117,529 970,730 38,898 1,009,628 107,901 90%
Community Initiatives - - 703,488 703,488 285,811 - 285,811 417,677 41%
City Clerk 517,289 498,306 556,675 571,490 438,161 5,737 443,898 127,592 78%
Common Council 571,337 536,158 696,412 730,055 416,244 92,392 508,636 221,419 70%
General City 43,000 43,000 43,000 43,000 44,841 - 44,841 (1,841) 104%
Finance 2,394,684 2,469,719 2,261,251 2,278,109 2,042,385 46,336 2,088,721 189,388 92%
Human Resources - - 617,286 617,286 552,794 122 552,916 64,370 90%
Diversity & Inclusion - - 496,891 508,776 232,563 8,412 240,975 267,801 47%
Human Rights General 367,811 257,243 315,748 315,802 251,671 31,561 283,232 32,570 90%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 1,177,681 1,356 1,179,038 226,842 84%
Police General 29,229,159 30,011,366 30,225,276 30,302,621 25,017,623 538,387 25,556,010 4,746,611 84%
Crime Lab - - 631,268 631,268 507,443 3,537 510,980 120,288 81%
Fire General 21,516,603 21,716,141 25,839,504 26,057,880 23,487,548 167,575 23,655,123 2,402,757 91%
Training Center - - 466,500 49,935 30,175 - 30,175 19,760 60%
EMS - - 538,218 826,718 554,827 32,028 586,855 239,863 71%
Morris PAC 953,526 1,091,053 1,288,573 1,503,719 940,447 74,352 1,014,800 488,919 67%
Palais Royale 404,127 358,410 391,950 400,782 205,136 47,417 252,554 148,228 63%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 2,657,510 231,200 2,888,710 516,803 85%
Sustainability - 171,719 377,567 479,036 220,323 70,670 290,993 188,043 61%
AmeriCorps 17,368 357,600 438,333 453,453 285,535 16,160 301,695 151,758 67%
Streets (Transfer to MVH)- - - 500,000 - - - 500,000 0%
Total Expenditures 59,446,701 62,276,656 71,394,042 72,902,340 60,319,450 1,406,141 61,725,590 11,176,749 85%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,237,152 35,256,624 - 35,256,624 5,980,528 85%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,106,370 12,139,801 665 12,140,466 1,965,904 86%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 48,521,962 47,200,949 55,325,440 55,343,522 47,396,425 665 47,397,090 7,946,432 86%
Supplies 1,200,753 1,609,558 2,427,154 2,563,997 1,546,688 209,309 1,755,996 808,001 68%
Services & Charges
Professional Services 944,025 1,380,819 1,856,319 2,333,978 1,364,115 820,729 2,184,844 149,134 94%
Printing & Advertising 116,792 134,261 234,467 234,958 69,429 22,187 91,616 143,342 39%
Utilities 661,703 689,427 710,924 700,574 613,464 62,424 675,888 24,686 96%
Education & Training 133,978 91,606 273,980 327,155 139,219 5,624 144,843 182,312 44%
Travel 70,823 87,683 103,935 86,068 17,197 569 17,766 68,302 21%
Repairs & Maintenance 1,370,951 2,110,509 2,328,372 2,351,688 1,991,123 151,988 2,143,111 208,577 91%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 6,335,063 - 6,335,063 575,917 92%
Debt Service Principal 172,668 151,720 175,349 175,350 149,934 - 149,934 25,416 86%
Debt Service Interest & Fees 11,824 6,245 7,797 7,798 3,937 - 3,937 3,861 50%
Grants & Subsidies 58,916 46,026 450,000 449,248 47,735 300 48,035 401,213 11%
Other Services & Charges 420,434 394,145 574,025 676,145 469,543 82,345 551,888 124,257 82%
Interfund Transfers Out 500 634,475 - 675,579 175,579 - 175,579 500,000 26%
Total Services & Charges 9,708,986 13,341,034 13,626,148 14,929,521 11,376,338 1,146,167 12,522,504 2,407,017 84%
Capital 15,000 125,115 15,300 65,300 - 50,000 50,000 15,300 77%
Total Expenditures 59,446,701 62,276,656 71,394,042 72,902,340 60,319,450 1,406,141 61,725,590 11,176,750 85%
Net Surplus / (Deficit) 2,702,993 5,515,403 - 2,098,193 (7,692,223) (9,098,363)
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 46,969,422 37,505,025
Cash Reserves Target 20,806,345 21,796,830 25,515,819
Fund Purpose:
The General Fund is the primary operating fund for City operations including general government, public safety, certain culture & recreation expenses, and certain debt service
obligations. The main source of revenue is property taxes. Secondary sources of revenue include auto and commerical vehicle excise tax, business licensing revenue, EMS billing
revenue, and payment in lieu of taxes (PILOT) from the Water and Wastewater Utility.
Cash Reserves Target
35% of Annual expenditures
37
City of South Bend, Indiana
Monthly Financial Report
November 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 489,548 537,624 572,098 582,508 528,557 - 528,557 53,951 91%
Fringe Benefits 202,305 181,423 215,808 205,398 183,667 - 183,667 21,731 89%
Total Personnel 691,853 719,047 787,906 787,906 712,224 - 712,224 75,682 90%
Supplies 830 750 700 3,200 4,138 2,152 6,290 (3,090) 197%
Services & Charges
Professional Services - - 7,000 186,570 143,724 36,346 180,070 6,500 97%
Printing & Advertising 22,895 18,742 40,928 40,528 23,914 400 24,314 16,214 60%
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 567 250 100 350 350 - 350 - 100%
Interfund Allocations 142,046 120,197 93,425 93,425 85,640 - 85,640 7,785 92%
Debt Service Principal 3,608 - - - - - - - -
Debt Service Interest & Fees 536 - - - - - - - -
Other Services & Charges 796 186 600 1,500 740 - 740 760 49%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 178,364 144,539 148,853 326,423 254,369 36,746 291,115 35,309 89%
Capital - - - - - - - - -
Total Expenditures 871,046 864,336 937,459 1,117,529 970,730 38,898 1,009,628 107,901 90%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer
of the city.
This department is funded by property tax revenue collected in the General Fund.
In 2020, a new mayor will be sworn in. The budget for education & training and promotions is significantly higher in order to provide resources for the new administration to
implement its priorities. From 2019 to 2020, the salary cap for Chief of Staff to the Mayor will increase by 24.9%, from $78,858 to $98,500. City-wide, all salary caps will increase by 2%
from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is
increased back to the regular rates.
38
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 148,500 148,230 109,004 - 109,004 39,226 74%
Fringe Benefits - - 51,988 52,258 42,000 - 42,000 10,258 80%
Total Personnel - - 200,488 200,488 151,004 - 151,004 49,484 75%
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 - - 703,488 703,488 285,811 - 285,811 417,677 41%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This is a new division, under the Mayor's Office, to centralize the Administration's efforts to respond to the most pressing issues facing the community. In 2020, this division will focus
on administering grants for violence-reduction activities as well as other areas of public safety and wellness.
This division is funded by property tax revenue collected in the General Fund.
2 New Positions
- GVI Program Manager $50,000
- Director of Community Initiatives $98,500
This division also has $350,000 in grants for violence reduction initiatives in the community, and $135,000 set aside for the S.A.V.E. Program through Goodwill.
39
City of South Bend, Indiana
Monthly Financial Report
November 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 252,036 258,911 291,397 291,397 249,546 - 249,546 41,851 86%
Fringe Benefits 101,244 85,361 118,181 118,181 93,939 - 93,939 24,242 79%
Total Personnel 353,280 344,272 409,578 409,578 343,485 - 343,485 66,093 84%
Supplies 4,398 11,385 6,800 6,800 5,299 - 5,299 1,501 78%
Services & Charges
Professional Services 26,812 20,177 43,000 37,210 25,245 2,341 27,586 9,624 74%
Printing & Advertising 28,674 33,443 28,040 23,565 10,588 3,397 13,985 9,580 59%
Education & Training 3,233 2,880 3,060 2,385 1,393 - 1,393 992 58%
Travel 1,693 481 7,089 1,989 342 - 342 1,647 17%
Repairs & Maintenance 5,344 6,491 5,000 33,180 2,187 - 2,187 30,993 7%
Interfund Allocations 90,906 76,327 48,956 48,956 44,876 - 44,876 4,080 92%
Other Services & Charges 2,949 2,849 5,152 7,827 4,746 - 4,746 3,081 61%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 159,612 142,649 140,297 155,112 89,377 5,737 95,114 59,997 61%
Capital - - - - - - - - -
Total Expenditures 517,289 498,306 556,675 571,490 438,161 5,737 443,898 127,591 78%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
We ensure the integrity and accuracy of City records, and liaise between the Common Council, City Administration and South Bend residents fostering relationships and common
ground.
We accomplish our mission by:
- Serving as a responsible steward of information and historical artifacts
- Empowering the community to engage
- Supporting open and transparent government
- Striving for the highest degree of excellence in customer service
This department is funded by property tax revenue collected in the General Fund.
Goals:
• New parking enforcement equipment and software
• Interdepartmental/public electronic filings and document management with legal electronic signatures and an online payment option
• Expand Amnesty Day to cover ordinance violation citations/ continue to increase collections revenue (third year of BMV access)
• Continual development of the Clerk's office SOPs and cross-training employees; education on media, retention, open-door laws, and incorporate active shooter protocols
• Continue inclusive transparency efforts to increase community awareness and engagement through ensuring ADA compliance of all offsite Council meetings, providing government
tours, and in continuing to build upon a comprehensive internship program
40
City of South Bend, Indiana
Monthly Financial Report
November 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 194,749 195,562 225,764 225,764 174,045 - 174,045 51,719 77%
Fringe Benefits 119,188 100,195 143,857 143,857 78,120 - 78,120 65,737 54%
Total Personnel 313,937 295,757 369,621 369,621 252,165 - 252,165 117,456 68%
Supplies 10,068 2,784 9,500 9,590 2,065 - 2,065 7,525 22%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 98,823 68,641 167,464 57,564 74%
Printing & Advertising 11,012 12,558 14,076 13,776 5,912 - 5,912 7,864 43%
Education & Training 790 496 12,226 10,726 2,069 - 2,069 8,657 19%
Travel 242 1,378 10,000 4,500 1,479 - 1,479 3,021 33%
Repairs & Maintenance 20,461 - 4,845 41,345 10,902 23,751 34,653 6,692 84%
Interfund Allocations 62,134 56,532 42,336 42,336 38,808 - 38,808 3,528 92%
Other Services & Charges 13,188 3,764 16,500 13,133 4,021 - 4,021 9,112 31%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 247,332 237,616 317,291 350,844 162,014 92,392 254,406 96,438 73%
Capital - - - - - - - - -
Total Expenditures 571,337 536,158 696,412 730,055 416,244 92,392 508,636 221,419 70%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always
our highest priority.
This department is funded by property tax revenue collected in the General Fund.
The 2020 budget will be slightly higher than usual in order to provide resources for supplies and training for the 5 new council members.
Goals:
• Implement training & committee assignments for new council members
• Partner with the Administration on Police and Teamsters Collective bargaining negotiations
• Vote of confidence on continuing the Tapes Legal Action
• Continue Neighborhood meetings, walks and tours
• Fill every board, commission, and citizen appointee/training
• Improve technology to better serve the citizens
• Legislation to support electronic signatures and filings
41
City of South Bend, Indiana
Monthly Financial Report
November 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 1,355,885 1,254,759 - 1,254,759 101,126 93%
Fringe Benefits 565,152 502,640 496,175 490,275 442,075 - 442,075 48,200 90%
Other Personnel Costs 390 - - - - - - - -
Total Personnel 2,065,491 2,122,128 1,846,160 1,846,160 1,696,834 - 1,696,834 149,326 92%
Supplies 13,679 14,283 16,420 23,818 13,546 2,968 16,514 7,304 69%
Services & Charges
Professional Services 61,497 51,168 69,000 77,000 33,580 42,300 75,880 1,120 99%
Printing & Advertising 976 327 1,999 2,299 1,203 10 1,213 1,086 53%
Education & Training 8,823 7,175 5,760 4,360 1,994 - 1,994 2,366 46%
Travel 8,103 12,343 6,000 3,305 2,045 - 2,045 1,260 62%
Repairs & Maintenance 3,350 784 1,100 2,255 2,254 - 2,254 1 100%
Interfund Allocations 196,753 228,287 303,227 303,227 277,958 - 277,958 25,269 92%
Debt Service Principal 7,526 - - - - - - - -
Debt Service Interest & Fees 1,693 - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 26,294 33,225 11,585 15,685 12,971 1,058 14,029 1,656 89%
Interfund Transfers Out 500 - - - - - - - -
Total Services & Charges 315,515 333,308 398,671 408,131 332,005 43,368 375,373 32,758 92%
Capital - - - - - - - - -
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 2,042,385 46,336 2,088,721 189,388 92%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Administration & Finance provides financial management and administrative services to City operations including finance and accounting services and risk
management. This budget accounts for the expenditures of the Controller's Office.
This department is funded by property tax revenue collected in the General Fund.
In 2020, Human Resources (6 positions) and the Office of Diversity & Inclusion (2 positions) will be separated into their own divisions budgeted in the General Fund (#101).
Personnel, supplies, and services associated with those divisions will be budgeted in those divisions going forward. Three (3) positions will be transferred from the Central Services
division (budgeted in Fund #222) into this budget: Director of Purchasing, Senior Purchasing Agent, and Inventory Control Technician. The salary cap for the Payroll Supervisor
position will be increased by 10% to reflect increased responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020.
42
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 373,580 373,580 347,344 - 347,344 26,236 93%
Fringe Benefits - - 144,079 144,079 128,525 - 128,525 15,554 89%
Total Personnel - - 517,659 517,659 475,869 - 475,869 41,790 92%
Supplies - - 750 750 562 - 562 188 75%
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 72,707 - 72,707 6,610 92%
Other Services & Charges - - 6,300 6,100 1,760 122 1,882 4,218 31%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 98,877 98,877 76,362 122 76,484 22,394 77%
Capital - - - - - - - - -
Total Expenditures - - 617,286 617,286 552,794 122 552,916 64,372 90%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Human Resources is a division of the Department of Administration & Finance. It oversees the interviewing and hiring of City employees, manages employee benefits and training,
and ensures the City adheres to employment laws, making the City a great place to work. Human Resources continues to develop/implement innovative programs to build a positive
workplace culture, such as expanding the utilization of volunteer time-off and increasing training opportunities for employees.
This division is funded by property tax revenue collected in the General Fund.
In 2020, Human Resources will be separated into its own division budget. Personnel (6 positions), supplies, and services associated with Human Resources will be transferred out of
the Department of Administration & Finance's budget and budgeted in this division going forward. The salary cap for the Senior HR Generalist (Public Safety Focus) will be increased
by 6% to reflect increased responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020.
43
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 209,582 219,582 150,501 - 150,501 69,082 69%
Fringe Benefits - - 71,867 73,752 45,248 - 45,248 28,504 61%
Total Personnel - - 281,449 293,334 195,749 - 195,749 97,586 67%
Supplies - - 1,500 1,500 74 - 74 1,426 5%
Services & Charges
Professional Services - - 80,000 79,200 13,460 8,412 21,872 57,328 28%
Printing & Advertising - - 1,500 2,200 2,025 - 2,025 175 92%
Education & Training - - 100,000 96,500 1,000 - 1,000 95,500 1%
Travel - - 5,000 4,650 - - - 4,650 0%
Repairs & Maintenance - - - 100 50 - 50 50 50%
Interfund Allocations - - 18,942 18,942 17,363 - 17,363 1,579 92%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - - 8,500 12,350 2,843 - 2,843 9,507 23%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 213,942 213,942 36,740 8,412 45,152 168,789 21%
Capital - - - - - - - - -
Total Expenditures - - 496,891 508,776 232,563 8,412 240,975 267,801 47%
Revenue
Charges for Services - - 35,000 35,000 - - 35,000 0%
Other Income - - - - 400 400 (400) -
Donations - - - 50,000 50,000 50,000 - 100%
Total Revenue - - 35,000 85,000 50,400 50,400 34,600 41%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Office of Diversity, Equity, Inclusion provides educational opportunities for internal and external stakeholders, direction for equitable policy, process and procedure development
for City services, funding disbursement, and underrepresented population entrepreneurship that empowers every employee and resident to thrive.
In 2020, the Office of Diversity & Inclusion will add one position: Contract Compliance Administrator. This position will be responsible for making sure city vendors and contractors
are in compliance with City of South Bend inclusive procurement policy, State and Federal laws. The position will also be responsible for tracking all race and gender neutral initiatives,
and other approved programs that help create a more equitable and inclusive procurement outcomes for the City of South Bend. In 2020, the salary cap for the Manager of Inclusion
Projects will increase by 14%. City-wide, all salary caps will increase by 2% from 2019 to 2020.
The travel budget is for staff to attend various conferences. Possible conferences include: American Contract Compliance Association (ACCA), Just Economy, Government Alliance
on Race and Equity (GARE), Mid-States Minority Supplier Development Council (MSDC), Living Cities.
Other services & charges covers memberships to the following organizations: ACCA, GARE, Women's Business Enterprise National Council (WBENC), MidStates MSCS
$50,000 - Living Cities Inclusive Procurement grant $50,000. Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-
$175)
44
City of South Bend, Indiana
Monthly Financial Report
November 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 176,018 116,754 163,686 163,686 127,402 - 127,402 36,284 78%
Fringe Benefits 65,074 30,779 64,207 64,207 47,336 - 47,336 16,871 74%
Total Personnel 241,092 147,533 227,893 227,893 174,739 - 174,739 53,155 77%
Supplies 898 1,022 1,000 1,000 643 133 776 224 78%
Services & Charges
Professional Services - 2,902 600 900 819 70 889 11 99%
Printing & Advertising - - 1,571 1,271 347 - 347 924 27%
Education & Training 1,461 2,320 2,500 1,300 600 - 600 700 46%
Travel - - - - - - - - -
Repairs & Maintenance 10,046 9,275 9,200 10,054 8,777 5,847 14,624 (4,570) 145%
Interfund Allocations 68,231 49,491 27,145 27,145 24,883 - 24,883 2,262 92%
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - - - - - - -
Other Services & Charges 46,083 44,701 45,839 46,239 40,864 25,511 66,375 (20,136) 144%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 125,821 108,689 86,855 86,909 76,290 31,428 107,718 (20,809) 124%
Capital - - - - - - - - -
Total Expenditures 367,811 257,243 315,748 315,802 251,671 31,561 283,232 32,570 90%
Revenue
Other Income 21,734 39,613 30,000 30,000 30,069 30,069 (69) 100%
Total Revenue 21,734 39,613 30,000 30,000 30,069 30,069 (69) 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual
orientation or gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing,
public accommodations, and education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The
Human Rights Commission provides keys to unlock the doors of discrimination.
In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph County. The South Bend Human Rights Commission is one of only two in the
state of Indiana eligible to investigate ICRC and EEOC cases. In 2018, the South Bend Human Rights Commission handled 5,043 inquiries within city limits. The continued
partnership with St. Joseph County, to investigate discrimination complaints, has resulted in an increase in caseload. In 2019, a part-time Administrative Assistant was added to help
with intake due to the increased caseload. The increase in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020,
health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
This division is funded by property tax revenue collected in the General Fund and ocassionally receives grants. HUD and EEOC grants are received in the Human Rights Federal
Grant Fund (#258).
45
City of South Bend, Indiana
Monthly Financial Report
November 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 708,726 798,210 970,872 970,197 819,564 - 819,564 150,633 84%
Fringe Benefits 272,218 251,604 328,080 328,755 271,253 - 271,253 57,502 83%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 1,090,817 - 1,090,817 208,135 84%
Supplies 2,962 1,771 3,550 3,747 3,504 127 3,631 116 97%
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 10,900 8,013 - 8,013 2,887 74%
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 57,585 - 57,585 5,235 92%
Other Services & Charges 17,336 14,804 20,105 21,205 16,116 1,229 17,345 3,860 82%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 104,140 125,800 103,181 103,181 83,360 1,229 84,589 18,592 82%
Capital - - - - - - - - -
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 1,177,681 1,356 1,179,038 226,843 84%
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 51,818 51,818 4,711 92%
Total Revenue 62,452 121,558 136,520 146,705 141,994 141,994 4,711 97%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled staff,
efficiently and cost effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City.
This department is funded by property tax revenue collected in the General Fund. This department also collects revenue for legal services provided to the South Bend Redevelopment
Commission. The Interfund Allocation Reimbursement is a transfer from the Liability Insurance Fund (#226) to reimburse the Legal Dept for 50% of personnel costs for Assistant
City Attorney.
In 2020, an additional Assistant City Attorney will be added to assist with:
• Board of Public Safety: Address trainings, policies, and procedures
• Office of Diversity and Inclusion: Support Diversity Initiatives, including implementation of Disparity Study results
• Area Plan Commission: Review and support of policies and procedures affecting zoning and land in South Bend
City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In
2020, health insurance cost per employee is increased back to the regular rates. The increase in subscriptions is due to an annual increase incorporated into some of the standing
contracts, for which low market rates were negotiated and are considered very cost-effective. There are no other major changes in the department's budget.
46
City of South Bend, Indiana
Monthly Financial Report
November 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 1,840,893 1,547,856 - 1,547,856 293,037 84%
Fringe Benefits 247,411 515,864 617,268 617,393 539,204 105 539,309 78,084 87%
Total Personnel 898,952 2,146,659 2,458,286 2,458,286 2,087,061 105 2,087,166 371,121 85%
Supplies 13,530 12,665 22,700 23,723 5,006 913 5,919 17,804 25%
Services & Charges
Professional Services 118,203 139,573 160,000 394,791 145,517 226,419 371,936 22,855 94%
Printing & Advertising 2,265 3,520 8,535 8,774 1,554 1,350 2,904 5,870 33%
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 3,575 23 3,598 11,652 24%
Repairs & Maintenance 19,988 4,840 26,500 33,300 5,363 - 5,363 27,937 16%
Interfund Allocations 344,631 365,366 418,440 418,440 383,570 - 383,570 34,870 92%
Debt Service Principal 20,099 14,637 10,755 10,756 10,755 - 10,755 1 100%
Debt Service Interest & Fees 1,190 407 194 195 194 - 194 1 100%
Other Services & Charges 17,788 18,918 21,300 21,998 13,414 2,391 15,805 6,193 72%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 560,223 564,896 681,974 923,504 565,443 230,183 795,625 127,879 86%
Capital - - - - - - - - -
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 2,657,510 231,200 2,888,710 516,804 85%
Revenue
Licenses & Permits 146,082 160,730 127,000 127,000 159,697 159,697 (32,697) 126%
Charges for Services 115,926 136,717 189,000 273,461 367,960 367,960 (94,499) 135%
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 1,317,140 1,317,140 119,741 92%
Total Revenue 272,510 1,707,827 1,793,478 1,877,939 1,865,829 1,865,829 12,110 99%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Engineering manages the development and expansion of the City’s infrastructure. It oversees Public Works projects from setting the standards to issuing the permits, administering the
contracts, and inspecting construction. Engineering is a division of the Department of Public Works.
This division is funded by property tax revenue collected in the General Fund, permits issued, and charges for engineering services. Engineering has an Engineering Service Agreement
(ESA) agreement with the Department of Community Investment (DCI). Prior to 2019, some Engineering staff were paid directly out of other departments' budgets. In 2019, all
Engineering staff were consolidated into one budget. The cost of those engineers (wages & benefits) is allocated back to the departments they serve. This is recognized as interfund
allocation reimbursement revenue.
The 2020 expenditures for Engineering have decreased by $57,161 compared to the 2019 amended budget, but increased by $154,327 as compared to the 2019 original budget. The
increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular
rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. Additionally, Interfund Allocations have increased by $54,709 and Supplies decreased.
47
City of South Bend, Indiana
Monthly Financial Report
November 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 76,341 - 76,341 33,751 69%
Fringe Benefits - 26,572 30,801 30,961 26,933 - 26,933 4,028 87%
Total Personnel - 107,643 141,053 141,053 103,273 - 103,273 37,779 73%
Supplies - 3,934 23,800 41,070 23,361 - 23,361 17,710 57%
Services & Charges
Professional Services - 37,201 190,000 209,250 71,914 20,670 92,584 116,666 44%
Printing & Advertising - - 674 674 - - - 674 0%
Education & Training - 18 2,800 2,800 86 - 86 2,714 3%
Travel - 201 3,800 635 - - - 635 0%
Repairs & Maintenance - - - - - - - - -
Interfund Allocations - 19,234 9,740 9,740 8,929 - 8,929 811 92%
Grants & Subsidies - - - - - - - - -
Other Services & Charges - 3,487 5,700 23,814 12,760 - 12,760 11,054 54%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 60,142 212,714 246,913 93,690 20,670 114,360 132,554 46%
Capital - - - 50,000 - 50,000 50,000 - 100%
Total Expenditures - 171,719 377,567 479,036 220,323 70,670 290,993 188,043 61%
Revenue
Other Income 69,005 - - 9,300 9,299 9,299 1 100%
Total Revenue 69,005 - - 9,300 9,299 9,299 1 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city government and the public. The Office of
Sustainability is a division of the Department of Public Works.
Goals:
- Create a culture of sustainability as “business as usual” across all municipal operations
- Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents
- Prepare for impacts of climate change in the community
- Reduce the community’s greenhouse gas emissions
This division is funded by property tax revenue collected in the General Fund. The Office of Sustainability also receives revenue from grants and energy rebates.
The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the
regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
A significant increase in professional services is for the implementation of the climate action plan and to increase the ability to pursue grants and partnerships.
Rate case participation, previously funded by utilities enterprise accounts, will now be housed in Sustainability's budget.
The Office of Sustainability will continue to fund the installation of electric vehicle chargers, two in 2020 and one each year after that.
Note: Prior to 2019, this division was accounted for in the Central Services Fund (#222).
48
City of South Bend, Indiana
Monthly Financial Report
November 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 13,424 244,129 262,722 262,722 208,007 - 208,007 54,715 79%
Fringe Benefits 3,252 40,651 57,060 57,060 34,261 - 34,261 22,799 60%
Total Personnel 16,677 284,780 319,782 319,782 242,268 - 242,268 77,514 76%
Supplies 53 43,669 48,850 53,068 9,808 - 9,808 43,260 18%
Services & Charges
Professional Services - 12,054 44,051 52,653 30,162 16,160 46,322 6,331 88%
Printing & Advertising - 594 1,200 1,200 139 - 139 1,061 12%
Education & Training - 4,769 7,624 9,424 676 - 676 8,748 7%
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 1,755 - 1,755 5,565 24%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 638 29,151 69,701 80,603 33,458 16,160 49,619 30,985 62%
Capital - - - - - - - - -
Total Expenditures 17,368 357,600 438,333 453,453 285,535 16,160 301,695 151,759 67%
Revenue
Intergov./ Grants - 117,240 177,238 177,238 176,231 176,231 1,007 99%
Interfund Transfers In - 135,000 70,000 105,000 105,000 105,000 - 100%
Total Revenue - 252,240 247,238 282,238 281,231 281,231 1,007 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps
members. This is a division of the Department of Public Works and works directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues.
- Hold public workshops and education events.
This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and transfers in from City departments that benefit from the AmeriCorps
program.
The AmeriCorps grant amount requested will increase annually due to increases in allowable costs. In addition, this program is expected to slowly grow to house more AmeriCorps
members and serve additional households - increasing the per-member and per-household costs but not impacting overhead or staffing costs. Grant reimbursements are expected to
grow at the same rate as expenditures. AmeriCorps members are not employees of the City. Program start-up costs will continue into the first part of 2020 but from 2021 and on, office
supply and small tool expenditures will level out. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health
insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
49
City of South Bend, Indiana
Monthly Financial Report
November 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 0%
Total Expenditures - - - 500,000 - - - 500,000 0%
Explanation of Expenditures
In the first quarter of 2020, the Common Council approved an additional appropriation to transfer $500,000 to the Motor Vehicle Highway Fund (#202) to help fund street paving.
50
City of South Bend, Indiana
Monthly Financial Report
November 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 14,246,967 - 14,246,967 2,959,832 83%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 4,937,227 - 4,937,227 801,642 86%
Total Personnel 24,069,590 22,493,452 22,945,668 22,945,668 19,184,194 - 19,184,194 3,761,474 84%
Supplies 715,253 905,823 1,274,943 1,325,893 672,233 116,366 788,598 537,295 59%
Services & Charges
Professional Services 434,585 657,704 575,000 604,586 450,665 349,650 800,315 (195,729) 132%
Printing & Advertising - - 24,721 24,721 3,004 130 3,134 21,587 13%
Utilities 183,917 185,066 174,408 174,408 156,274 - 156,274 18,134 90%
Education & Training 4,785 350 - - 426 - 426 (426) -
Travel 1,433 1,339 250 250 1,244 - 1,244 (994) 498%
Repairs & Maintenance 327,995 906,259 1,042,027 1,003,738 801,638 41,761 843,399 160,339 84%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 3,347,145 - 3,347,145 304,286 92%
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 4,735 300 5,035 51,213 9%
Other Services & Charges 270,597 252,846 336,908 372,758 253,144 30,180 283,324 89,434 76%
Interfund Transfers Out - 26,423 - - - - - - -
Total Services & Charges 4,444,316 6,509,206 6,004,665 6,031,060 5,161,196 422,021 5,583,218 447,844 93%
Capital - 102,885 - - - - - - -
Total Expenditures 29,229,159 30,011,366 30,225,276 30,302,621 25,017,623 538,387 25,556,010 4,746,613 84%
Revenue
Charges for Services - - - - 8,316 8,316 (8,316) -
Other Income 292,508 613,356 453,450 467,125 652,810 652,810 (185,685) 140%
Donations - - 7,500 7,500 - - 7,500 0%
Interfund Transfers In - - - 1,547,272 1,547,272 1,547,272 - 100%
Total Revenue 292,508 613,356 460,950 2,021,897 2,208,398 2,208,398 (186,501) 109%
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.
In 2020, the Police Department received funds from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to help offset public safety personnel overtime costs related
to the COVID-19 pandemic. This revenue is represented as an interfund transfer in from the COVID-19 Response Fund (#264).
2020 Changes to Budgeted Personnel
+3 Sworn Officers – two in the General Fund (#101) and one in the Public Safety LOIT Fund (#249)
–2 Records Clerk Positions – eliminate third shift of Records Division and close overnight, dedicated phone with direct line to 911 center will be available for emergencies
Transfer 7 Positions from Police Dept to new Crime Lab Division in the General Fund (#101) – separating the budget from the rest of the department, plan to start offering services to
other governmental agencies for a fee
Supplies
• Taser purchases - $110,000 per year until 2023
Services & Charges
• ShotSpotter - Contract increased by $200,000 from 2019 to 2020. ShotSpotter is an advanced system of sensors, algorithms and artificial intelligence to detect, locate and alert police to
gunfire.
• Debt Service - Several police car leases funded by the General Fund will be fully paid off in 2021.
• Grants & Subsidies - increase for the expansion of the Police Athletic League (PAL) Program.
51
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 424,616 424,616 364,285 - 364,285 60,331 86%
Fringe Benefits - - 160,375 160,375 130,805 - 130,805 29,570 82%
Total Personnel - - 584,991 584,991 495,090 - 495,090 89,901 85%
Supplies - - 17,000 17,000 12,345 3,537 15,882 1,119 93%
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 - - 631,268 631,268 507,443 3,537 510,980 120,289 81%
Revenue
Charges for Services - - - 5,000 6,244 6,244 (1,244) 125%
Total Revenue - - - 5,000 6,244 6,244 (1,244) 125%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division was created to track expenditures related to South Bend Police Department Crime Lab.ommunity programs for significant repair or health/safety issues.
Crime Lab services offered include: serial number restoration, tool matching, fracture matching, tires and footwear, video analysis, trace evidence examination, distance proximity
determination, expert testimony, facial recognition.
The Crime Lab plans to offer services to other agencies for a charge. Currently, the Lab provides these services free of charge. Revenue estimates will be set after the demand for
services and billable charges are determined.
Personnel & Supplies
In 2020, seven (7) existing positions will be transferred from the Police Dept to this new division along with the lab's budget for operating supplies. Separating the Crime Lab's budget
from the rest of the Police Department will allow the Department to better track expenditures directly related to the Crime Lab.
Lab Information Management System (LIMS)
In order to manage the workflow and be able to bill other agencies, the City needs to purchase a Lab Information Management System (LIMS) software solution. LIMS tracks the chain
of custody of evidence, test results, and other lab information. The 2020 budget includes an estimate for debt service payments for a capital lease to purchase a LIMS. However, after
the passage of the budget, the City was informed that it was awarded a grant to purchase a LIMS and a new lab microscope. The new microscope will be for firearm and tool mark
examination, replacing a 13+ year-old microscope. The budget for debt service payments will not be needed.
52
City of South Bend, Indiana
Monthly Financial Report
November 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 14,638,684 - 14,638,684 1,698,270 90%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 4,924,206 - 4,924,206 633,134 89%
Total Personnel 18,134,719 16,822,632 21,888,657 21,894,294 19,562,890 - 19,562,890 2,331,404 89%
Supplies 405,751 585,336 570,437 601,465 531,007 54,266 585,273 16,192 97%
Services & Charges
Professional Services 163,002 294,517 224,000 247,440 199,529 38,690 238,219 9,221 96%
Printing & Advertising 132 - 22,214 22,214 1,589 517 2,106 20,108 9%
Utilities 275,135 287,600 284,666 295,666 273,192 33,522 306,714 (11,048) 104%
Education & Training 76,396 51,604 93,000 93,000 55,788 5,624 61,412 31,588 66%
Travel 38,825 38,139 20,500 19,500 6,318 546 6,864 12,636 35%
Repairs & Maintenance 911,197 1,042,780 807,000 942,971 1,088,727 24,102 1,112,830 (169,859) 118%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 1,732,985 - 1,732,985 157,545 92%
Other Services & Charges 12,470 5,702 38,500 50,800 35,522 10,307 45,830 4,970 90%
Interfund Transfers Out - 608,052 - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,562,121 3,393,651 113,308 3,506,959 55,161 98%
Capital - - - - - - - - -
Total Expenditures 21,516,603 21,716,141 25,839,504 26,057,880 23,487,548 167,575 23,655,123 2,402,757 91%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - 67,486 0%
Licenses & Permits - - 24,000 24,000 17,871 17,871 6,129 74%
Charges for Services - 409 4,500 3,152 196 196 2,956 6%
Donations - 345 - 400 420 420 (20) 105%
Other Income 7,213 11,447 2,000 2,948 6,033 6,033 (3,085) 205%
Interfund Transfers In - - 1,771,992 3,529,443 3,474,135 3,474,135 55,308 98%
Total Revenue 7,213 314,685 1,869,978 3,627,429 3,498,655 3,498,655 128,774 96%
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.
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).
This department is funded by property tax revenue collected in the General Fund. This department also collects fire building plan review fees.
In 2020, the Fire Department received funds from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to help offset public safety personnel overtime costs related
to the COVID-19 pandemic. This revenue is represented as an interfund transfer in from the COVID-19 Response Fund (#264).
53
City of South Bend, Indiana
Monthly Financial Report
November 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 14,535 13,842 - 13,842 693 95%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - - - - - - -
Utilities - - 33,000 8,500 5,729 - 5,729 2,771 67%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - 110,000 26,900 10,605 - 10,605 16,295 39%
Interfund Allocations - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 143,000 35,400 16,334 - 16,334 19,066 46%
Capital - - - - - - - - -
Total Expenditures - - 466,500 49,935 30,175 - 30,175 19,759 60%
Revenue
Charges for Services - - 50,000 50,000 1,050 1,050 48,950 2%
Total Revenue - - 50,000 50,000 1,050 1,050 48,950 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).
54
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 138,605 138,605 124,151 - 124,151 14,454 90%
Fringe Benefits - - 73,548 73,548 68,917 - 68,917 4,631 94%
Total Personnel - - 212,153 212,153 193,068 - 193,068 19,085 91%
Supplies - - 65,496 383,996 222,163 26,469 248,632 135,364 65%
Services & Charges
Professional Services - - 80,610 45,610 11,902 5,559 17,461 28,149 38%
Printing & Advertising - - 12,200 7,200 220 - 220 6,980 3%
Education & Training - - 4,000 66,000 64,879 - 64,879 1,121 98%
Repairs & Maintenance - - 133,600 61,600 2,640 - 2,640 58,960 4%
Interfund Allocations - - 10,159 10,159 9,312 - 9,312 847 92%
Other Services & Charges - - 20,000 40,000 50,643 - 50,643 (10,643) 127%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - 260,569 230,569 139,596 5,559 145,155 85,414 63%
Capital - - - - - - - - -
Total Expenditures - - 538,218 826,718 554,827 32,028 586,855 239,863 71%
Revenue
Charges for Services - - 3,593,000 3,604,754 3,224,627 3,224,627 380,127 89%
Other Income - - - 60 60 60 - 100%
Total Revenue - - 3,593,000 3,604,814 3,224,687 3,224,687 380,127 89%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Emergency Medical Services is a division of the Fire Department. Revenues and expenditures related to EMS billing are tracked in this budget.
The Fire Department recovers significant portion of the cost of EMS services through insurance and patient payments.
Prior to 2020, the EMS operations were tracked in the EMS Operating Fund (#288). Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its
own fund would require interfund transfers. Starting in 2020, EMS activities will be moved to the General Fund. Moving EMS revenue and expenditures into the General Fund will
simplify accounting.
This budget covers the cost of four EMS billing personnel (wages & benefits); office supplies, postage, and collection fees for EMS billing; various EMS supplies; and preventative
maintenance and repairs to EMS equipment.
Ideally, the cost of firefighters assigned to EMS activities would be tracked here as well; but due to frequent changes in assignments, it has proven impractical. Instead, the Fire
Department will estimate EMS personnel costs by number of positions assigned, rather than specific firefighters.
55
City of South Bend, Indiana
Monthly Financial Report
November 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 363,209 381,917 505,675 505,675 261,562 - 261,562 244,113 52%
Fringe Benefits 187,894 147,033 210,020 210,580 119,343 560 119,903 90,677 57%
Total Personnel 551,102 528,950 715,695 716,255 380,905 560 381,465 334,790 53%
Supplies 20,327 20,954 26,886 39,050 22,110 1,696 23,806 15,244 61%
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 14,635 15,584 30,219 24,894 55%
Utilities 120,748 128,031 136,268 138,268 105,133 14,123 119,256 19,012 86%
Education & Training 3,025 2,938 4,500 4,300 - - - 4,300 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 33,370 33,458 66,828 45,863 59%
Interfund Allocations 179,604 240,405 210,875 210,875 193,301 - 193,301 17,574 92%
Other Services & Charges 9,062 10,358 19,455 19,655 11,428 3,460 14,887 4,768 76%
Interfund Transfers Out - - - 175,579 175,579 - 175,579 - 100%
Total Services & Charges 382,097 518,920 545,992 748,414 537,432 72,097 609,529 138,885 81%
Capital - 22,230 - - - - - - -
Total Expenditures 953,526 1,091,053 1,288,573 1,503,719 940,447 74,352 1,014,800 488,919 67%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 1,140,018 314,711 314,711 825,307 28%
Other Income 50,540 46,536 50,000 48,982 5,930 5,930 43,052 12%
Interfund Allocation Reimb - - - 40,118 40,118 40,118 - 100%
Interfund Transfers In - - - - 43,569 43,569 (43,569) -
Total Revenue 1,182,443 1,266,632 1,189,000 1,229,118 404,327 404,327 824,790 33%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division accounts for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. It provides improved quality of
life to the City citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center is a division under the
Department of Venues, Parks & Arts.
This division is funded by charges for services including facility rental, concessions, ticket handling fees, and more. If the charges for services don't cover the annual expenditures, the
remainder is subsidized by property tax revenue. Highly popular Broadway shows, such as Wicked and Phantom of the Opera, have increased profits over the last few years. There is a
ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris/Palais Self-Promotion Fund (#274), and $1.00 deposited into
Morris PAC Capital Fund (#416).
Starting in 2020, the Parking Garage Fund (#601) will reimburse the Morris PAC for 100% of costs of wages and benefits for the Manager-Facility Operations. This is represented as
an Interfund Allocation Reimbursement.
In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. The General Manager-Venues position will continue to be paid out of
the Century Center Operations Fund (#670) and allocated back to the Morris at 50% (cost of wages & benefits). This expense is part of Other Interfund Allocations. City-wide, all
salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health
insurance cost per employee is increased back to the regular rates. Maintenance and utilities continue to increase.
In 2020, $175,579 was transferred to the Morris Capital Fund (#416) to help fund the Morris ceiling repair.
56
City of South Bend, Indiana
Monthly Financial Report
November 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 28,048 - 28,048 51,919 35%
Fringe Benefits 82,636 49,675 39,482 39,482 26,741 - 26,741 12,741 68%
Total Personnel 204,328 138,282 119,449 119,449 54,789 - 54,789 64,660 46%
Supplies 13,006 5,181 13,322 13,792 4,983 683 5,665 8,127 41%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising 25,686 21,346 22,349 23,657 3,193 800 3,993 19,664 17%
Utilities 81,902 88,730 82,582 83,732 73,136 14,779 87,916 (4,184) 105%
Education & Training - - 510 510 - - - 510 0%
Travel - - 2,040 2,040 - - - 2,040 0%
Repairs & Maintenance 31,283 54,179 82,000 82,904 24,061 23,069 47,130 35,774 57%
Interfund Allocations 29,690 48,511 43,637 43,637 40,001 - 40,001 3,636 92%
Other Services & Charges 3,233 2,181 10,761 15,761 4,974 8,087 13,061 2,700 83%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 171,794 214,947 243,879 252,241 145,365 46,735 192,100 60,140 76%
Capital 15,000 - 15,300 15,300 - - - 15,300 0%
Total Expenditures 404,127 358,410 391,950 400,782 205,136 47,417 252,554 148,227 63%
Revenue
Charges for Services 236,085 197,585 229,572 230,272 57,714 57,714 172,558 25%
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 62,680 62,680 186,892 25%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division accounts for the operating expenses of the Palais Royale, a premier banquet/meeting facility. It provides exquisite food and beverage catering service, for both social
events and business events, and supports South Bend's downtown economy. The Palais Royale is distinguished by its history and ambiance. The Palais Royale is a division under the
Department of Venues, Parks & Arts.
This division is funded by property tax revenue collected in the General Fund and from charges for services including concessions.
In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. City-wide, all salary caps will increase by 2% from 2019 to 2020. The
increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular
rates.
57
City of South Bend, Indiana
Monthly Financial Report
November 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 3,037,084 2,579,582 2,579,582 457,502 85%
Interest Earnings 82,586 140,690 87,861 37,250 7,066 7,066 30,184 19%
Donations 81,500 1,714,670 1,215,000 1,290,000 1,025,499 1,025,499 264,501 79%
Other Income 337,727 329,248 82,500 150,405 117,002 117,002 33,403 78%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 733,333 733,333 66,667 92%
Total Revenue 15,743,288 19,753,423 15,407,952 16,473,634 10,797,005 10,797,005 5,676,630 66%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 1,379,463 3,477 1,382,939 131,609 91%
Park Maintenance 6,347,725 9,916,774 6,730,222 7,078,436 6,435,855 208,589 6,644,444 433,992 94%
Golf Courses 1,416,310 1,621,929 1,550,027 1,551,873 1,414,964 27,669 1,442,633 109,240 93%
Recreation 1,911,046 3,034,640 3,146,517 3,185,143 2,586,834 24,799 2,611,632 573,511 82%
Marketing & Events 803,874 965,503 1,266,763 1,147,387 811,838 31,811 843,649 303,738 74%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 1,033,967 97,046 1,131,013 187,107 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 14,362,921 393,390 14,756,311 1,739,197 89%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,133,884 5,599,863 - 5,599,863 534,021 91%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,201,832 1,966,058 828 1,966,886 234,946 89%
Total Personnel 7,670,708 7,821,647 8,465,288 8,335,716 7,565,921 828 7,566,749 768,967 91%
Supplies 998,555 1,291,583 1,514,963 1,593,600 1,069,541 163,196 1,232,738 360,862 77%
Services & Charges
Professional Services 444,315 443,786 141,069 249,517 181,126 29,199 210,325 39,192 84%
Printing & Advertising 37,141 112,043 261,929 259,558 93,135 29,649 122,784 136,774 47%
Utilities 651,921 764,164 674,112 821,131 741,359 (66,543) 674,816 146,315 82%
Education & Training 10,086 23,428 34,500 31,549 11,167 1,100 12,267 19,282 39%
Travel 12,764 20,508 34,922 31,222 3,251 - 3,251 27,971 10%
Repairs & Maintenance 415,648 689,481 401,510 434,902 491,573 34,726 526,300 (91,398) 121%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 1,302,784 - 1,302,784 118,436 92%
Debt Service Principal 352,675 456,436 516,346 528,634 492,088 - 492,088 36,546 93%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 45,759 - 45,759 6,113 88%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 422,349 1,176,018 677,060 748,585 621,565 126,691 748,255 330 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,293,190 4,698,807 154,823 4,853,630 439,561 92%
Capital 842,582 9,164,819 500,000 1,273,001 1,028,651 74,543 1,103,194 169,807 87%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,495,507 14,362,921 393,390 14,756,311 1,739,197 89%
Net Surplus / (Deficit) 2,096,285 (4,641,054) - (21,873) (3,565,916) (3,959,305)
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 3,627,670 166,878
Cash Reserves Target 3,411,751 6,098,619 4,123,877
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the operation of the Parks & Recreation side of South Bend Venues, Parks & Arts (VPA). The purpose is to provide quality spaces, places, and experiences
within the City. There are several operational divisions within the department: Administration, Maintenance, Golf, Recreation, and Experience/Marketing. There are three
capital/special project divisions: Regional Cities Grant, Pokagon Band Donation, and Leighton Foundation Grant.
This fund's main source of revenue is property taxes. This fund also receives auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Additional revenue is
derived from charges for services such as pavilion rental, golf course fees, concessions, and fees for camps, leagues, fitness centers, and special events. In 2019, this fund received a
donation of $450,000 from the Pokagon Band. It will be received annually through 2023. The Regional Cities Grant of $5 million dollars is expected to be completed in 2019. In 2019,
VPA received $1,000,000 from the Leighton Foundation. Interfund transfers from the EDIT Fund (#408) help subsidize the Parks operations. Revenue will decrease in 2020 due to
the completion of the $5 million Regional Cities Grant in 2019, decrease in Donations and the decrease in estimated Property Tax receipts due to circuit breaker property tax reform.
Capital Projects - In 2019, capital expenditures reflect the use of the Regional Cities, Leighton Foundation, and Pokagon Band funds for the Howard Park renovation project. In 2020,
the decrease in capital expenditures reflects the substantial completion of the Howard Park renovation project and the use of the noted grants and donations. Two new positions will
be added in 2020: additional Manager-Park Grounds and Youth Engagement Coordinator (this position will oversee the Youth Employment Program and its expansion).
Accounting Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued and the activity formerly appearing in them
is represented in the Parks & Recreation Fund (#201). This will allow for better reporting and more efficient use of funds.
Cash Reserves Target
25% of Annual expenditures
58
City of South Bend, Indiana
Monthly Financial Report
November 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 3,037,084 2,579,582 2,579,582 457,502 85%
Interest Earnings 99,025 140,690 87,861 37,250 7,066 7,066 30,184 19%
Donations 111,123 1,714,670 1,215,000 1,290,000 1,025,499 1,025,499 264,501 79%
Other Income 343,567 329,248 82,500 150,405 117,002 117,002 33,403 78%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 733,333 733,333 66,667 92%
Total Revenue 16,749,848 19,753,423 15,407,952 16,473,634 10,797,005 10,797,005 5,676,630 66%
Expenditures by Fund
Parks & Recreation Fund (#201)13,647,003 24,394,477 15,407,952 16,495,507 14,362,921 393,390 14,756,311 1,739,196 89%
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 14,362,921 393,390 14,756,311 1,739,196 89%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,514,548 1,379,463 3,477 1,382,939 131,609 91%
Park Maintenance 6,514,887 9,916,774 6,730,222 7,078,436 6,435,855 208,589 6,644,444 433,992 94%
Golf Courses 1,420,678 1,621,929 1,550,027 1,551,873 1,414,964 27,669 1,442,633 109,240 93%
Recreation 3,528,596 3,034,640 3,146,517 3,185,143 2,586,834 24,799 2,611,632 573,511 82%
Marketing & Events 946,684 965,503 1,266,763 1,147,387 811,838 31,811 843,649 303,738 74%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 1,033,967 97,046 1,131,013 187,107 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 14,362,921 393,390 14,756,311 1,739,197 89%
Expenditures by Type
Personnel
Salaries & Wages 5,699,791 5,970,871 6,247,884 6,133,884 5,599,863 - 5,599,863 534,021 91%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,201,832 1,966,058 828 1,966,886 234,946 89%
Total Personnel 7,997,087 7,821,647 8,465,288 8,335,716 7,565,921 828 7,566,749 768,967 91%
Supplies 1,140,274 1,291,583 1,514,963 1,593,600 1,069,541 163,196 1,232,738 360,862 77%
Services & Charges
Professional Services 571,404 443,786 141,069 249,517 181,126 29,199 210,325 39,192 84%
Printing & Advertising 100,423 112,043 261,929 259,558 93,135 29,649 122,784 136,774 47%
Utilities 651,921 764,164 674,112 821,131 741,359 (66,543) 674,816 146,315 82%
Education & Training 15,096 23,428 34,500 31,549 11,167 1,100 12,267 19,282 39%
Travel 22,704 20,508 34,922 31,222 3,251 - 3,251 27,971 10%
Repairs & Maintenance 431,450 689,481 401,510 434,902 491,573 34,726 526,300 (91,398) 121%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 1,302,784 - 1,302,784 118,436 92%
Debt Service Principal 352,675 456,436 516,346 528,634 492,088 - 492,088 36,546 93%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 45,759 - 45,759 6,113 88%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 619,220 1,176,018 677,060 748,585 621,565 126,691 748,255 330 100%
Interfund Transfers Out 925,652 - - - - - - - -
Total Services & Charges 5,588,952 6,116,428 4,927,701 5,293,190 4,698,807 154,823 4,853,630 439,561 92%
Capital 852,580 9,164,819 500,000 1,273,001 1,028,651 74,543 1,103,194 169,807 87%
Total Expenditures 15,578,892 24,394,477 15,407,952 16,495,507 14,362,921 393,390 14,756,311 1,739,197 89%
Net Surplus / (Deficit) 1,170,955 (4,641,054) - (21,873) (3,565,916) (3,959,305)
Explanation of Significant Changes:
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405
Accounting Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued and the activity formerly appearing in
them is represented in the Parks & Recreation Fund (#201). This will allow for better reporting and more efficient use of funds.
59
City of South Bend, Indiana
Monthly Financial Report
November 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 1,802 566 566 597 597 (31) 106%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 18,398 23,421 15,566 15,566 2,946 2,946 12,620 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) 2,114 (7,870)
Beginning Cash Balance 55,239 57,345 73,045
Cash Adjustments (209) (1) -
Ending Cash Balance 57,345 73,045 57,795 75,284
Cash Reserves Target 4,021 1,930 7,704
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate, non-reverting fund to receive monies from solicitation of funds for commercial
promotion sponsorships such as commercial ads on ticket envelopes and Morris Marquee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais
Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts
Center and Palais Royale.
Revenue for this fund is collected through donations and sponsorships and used to assist with continued promotions of and within the Morris Complex. This fund also receives
revenue from interest earned on the fund's cash balance.
Expenditures are for advertisements and promotional services. The City is able to not only advertise on the local area digital billboards, but also secure sponsorships to help fund the
advertising displayed on them.
Cash Reserves Target
25% of Annual expenditures
60
City of South Bend, Indiana
Monthly Financial Report
November 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 1,666 1,666 128 93%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 101,718 86,398 106,794 106,794 39,220 39,220 67,574 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) 38,120 38,120
Beginning Cash Balance - 101,499 186,839
Cash Adjustments (219) (101) -
Ending Cash Balance 101,499 186,839 178,633 225,279
Cash Reserves Target - 239 28,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was created to account for Self Promoter Events. Earnings on self-promoted events will be retained in this fund.
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris
PAC Self-Promotion Fund (#274), and $1.00 deposited into Morris PAC Capital Fund (#416). This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for marketing and advertising for the Morris Performing Arts Center.
Cash Reserves Target
25% of Annual expenditures
61
City of South Bend, Indiana
Monthly Financial Report
November 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
62
City of South Bend, Indiana
Monthly Financial Report
November 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 1,054 823 162 162 136 136 26 84%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 30,136 23,947 30,162 30,162 136 136 30,026 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 (14,217) (14,217)
Beginning Cash Balance 54,612 73,256 25,850
Cash Adjustments (243) 114 -
Ending Cash Balance 73,256 25,850 26,012 11,677
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend.
Revenues are in the form of compensation received by the City based on stadium attendance.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
63
City of South Bend, Indiana
Monthly Financial Report
November 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 3,814 3,814 (460) 114%
Other Income - 575 - - - - - -
Interfund Transfers In - - - 175,579 175,579 175,579 - 100%
Total Revenue 108,396 93,995 108,354 283,933 216,947 216,947 66,986 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 40,000 373,224 329,074 17,320 346,394 26,830 93%
Total Expenditures 145,063 50,052 135,000 559,983 419,546 19,294 438,839 121,144 78%
Net Surplus / (Deficit) (36,667) 43,943 (26,646) (276,050) (202,598) (221,892)
Beginning Cash Balance 416,215 378,088 422,125
Cash Adjustments (1,459) 94 -
Ending Cash Balance 378,088 422,125 146,075 247,012
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for capital projects at the Morris Performing Arts Center (MPAC).
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.00 deposited into Morris PAC Capital Fund (#416), $1.50 deposited into
the General Fund (#101), and $1.00 deposited into Morris PAC Self-Promotion Fund (#274). This fund also receives revenue from interest earned on the fund's cash balance.
In 2020, $175,579 was transferred from the General Fund (#101) to help fund the Morris ceiling repair.
The Morris Performing Arts Center was re-opened in 2000 - Many of the assets throughout the building are coming to an end of their useful life and need replacement. The theatrical
equipment is outdated and needs to be upgraded to meet the requirements of the performances / acts renting the facility.
The Morris is getting ready to celebrate its 100 year anniversary in 2022 and is planning for major renovations. Funds will be raised, deposited, and expensed through the VPA Parks
Foundation.
- Fire panel upgrade (current one is not compliant with new safety codes) - $20,000
- Security access control upgrade (system failure and antiquated equipment) - $20,000
- Rigging (batten fixes, rail fixes) - $25,000
- Soft goods (legs and borders need to be replaced - the existing ones are dry rotted) - $25,000
- Electrical cord upgrades - $5,000
- Miscellaneous and unexpected supplies, tools / equipment and services - $40,000
Cash Reserves Target
No reserve requirement
64
City of South Bend, Indiana
Monthly Financial Report
November 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 2,961 229 700 564 564 136 81%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 19,768 17,386 15,229 15,700 4,480 4,480 11,220 29%
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) (29,680) (29,680)
Beginning Cash Balance 109,771 129,091 107,792
Cash Adjustments (448) 94 -
Ending Cash Balance 129,091 107,792 54,332 78,296
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the funding and expenditures for capital projects that preserve the historic character of the multimillion dollar Palais Royale Ballroom. There are no
operational related expenditures, such as personnel.
This fund receives a percent of catering and facility rental revenue received from functions held at the Palais (excluding not-for-profits). This fund also receives revenue from interest
earned on the fund's cash balance.
Repairs/improvements needed:
- Wall repairs (interior and exterior), including painting, light fixtures, etc.
Cash Reserves Target
No reserve requirement
65
City of South Bend, Indiana
Monthly Financial Report
November 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 - 133,581 121,222 - 121,222 12,359 91%
Total Expenditures 588,090 3,166,419 - 133,581 121,222 - 121,222 12,359 91%
Net Surplus / (Deficit)3,264,859 (3,143,930) - (120,929) (120,929) (120,929)
Beginning Cash Balance - 3,264,859 120,929
Cash Adjustments - - -
Ending Cash Balance 3,264,859 120,929 - -
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to track the expenditures of the proceeds from the Economic Development Revenue Bonds, Series 2018. The bonds were issued to fund renovations at the
Potawatomi Zoo. Debt service principal and interest to the bondholders will be repaid by the Economic Development Income Tax (EDIT) Fund (#408) over 15 years, final payment
due 2/1/34.
The par amount of the bonds was $3,440,000 with a premium of $346,189. The bonds were closed on November 1, 2018 with a net interest rate of 3.78%. The net proceeds after bond
issuance costs were $3,702,814. The cash adjustment in 2018 reflects the balance held by the escrow agent at the end of 2018 ($3,702,814 bonds proceeds + $1,999.13 interest earnings
– $439,954.75 capital project expenditures).
This bond was issued to finance the costs of the construction, expansion, renovation, equipping, furnishing and improving the Potawatomi Zoo, located at 500 Greenlawn Avenue.
The capital project includes the construction, equipping and furnishing of a new, modern visitor-centric front entrance building that will include a gift shop, universally accessible
gathering plaza, public restrooms and a separate, more secure entrance for field trips and group visits and that will double the Zoo’s education space, allowing for more classes, camps
and educational experiences. Also included is completion of various deferred maintenance improvements throughout the Zoo which will enhance the safety of visitors to the Zoo, staff
and animals and necessary to maintain the Zoo’s accreditation, including, without limitation, repair, replacement, renovation or enhancement of guest pathways and parking lots, animal
holding and exhibit areas, HVAC improvements, roofs, patron fencing, animal containment fencing and exhibitory, and electrical work throughout the Zoo.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
66
City of South Bend, Indiana
Monthly Financial Report
November 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 68,016 68,016 16,984 80%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 186,252 297,324 - 85,000 68,016 68,016 16,984 80%
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 3,026,946 4,226,224 7,253,170 1,310,126 85%
Total Expenditures 1,103,093 4,191,107 - 8,569,760 3,026,946 4,232,688 7,259,634 1,310,126 85%
Net Surplus / (Deficit) (916,841) (3,893,782) - (8,484,760) (2,958,930) (7,191,619)
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 6,139,906
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established per the bond agreement in order to track the capital expenditures of the 2017 Parks Bond proceeds.
In 2017, the City of South Bend issued a Parks bond in the amount of $14,075,000 for certain improvements in connection with the MY SB Parks and Trails initiative. The bond
closing date was December 20, 2017. The bonds will be repaid over a period of 15 years with the first debt service payment due on July 15, 2018 and the final payment due on January
15, 2033. Debt service payments are tracked in the 2017 Parks Bond Debt Service Fund (#312).
Net proceeds after bond issuance costs were deposited into this fund in the amount of $13,856,100. This fund also receives revenue from interest earned on the fund's cash balance.
These are the various projects: Series A - Howard Park riverfront promenade, storm water habitat area | Series B - St. Louis Street parking and street upgrades (Howard Park) | Series
C - Riverfront trail upgrades - Colfax to Seitz Park | Series D - Riverfront trail upgrades - Howard Park to Farmer's Market | Series E - Riverfront trail upgrades - Miami to
Twyckenham | Series F - Riverfront trail upgrades - Seitz Park to Howard Park, Seitz Park parking | Series G - Seitz Park - AM General parking and plaza area, East Race promenade
and bridge | Series H - Pinhook Park pavilion upgrade, reconnect river flow to lagoon, playground and site improvements | Series I - Other Park Improvements - Park security,
lighting, and storage - Restrooms modernization & ADA compliance | Series J - Pinhook Park neighborhood connectivity | Series K - Future Projects - park acquisitions, partnerships,
and build-outs
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
67
City of South Bend, Indiana
Monthly Financial Report
November 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 1,281,877 782,759 782,759 499,118 61%
Fines, Forfeitures, and Fees 67,203 42,745 62,100 62,080 33,781 33,781 28,299 54%
Interest Earnings 22,665 32,323 11,271 11,271 7,639 7,639 3,632 68%
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 1,356,448 824,198 824,198 532,249 61%
Expenditures by Subdivisions
Parking Enforcement 264,600 105,009 81,470 82,470 70,621 - 70,621 11,849 86%
Parking General Operations - - - 40,118 40,118 - 40,118 - 100%
Main Street Garage 283,633 270,215 342,975 712,059 632,638 31,252 663,890 48,169 93%
Leighton Plaza Garage 376,898 450,815 445,887 506,533 461,541 32,098 493,639 12,894 97%
Wayne Street Garage 283,985 197,869 299,163 347,493 294,892 18,670 313,562 33,931 90%
Eddy St Commons Garage - 15,000 11,000 11,000 7,439 3,073 10,511 489 96%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,507,248 85,093 1,592,342 107,332 94%
Expenditures by Type
Supplies 969 - - - - - - - -
Services & Charges
Professional Services 1,001,178 700,335 500,000 501,821 475,764 23,078 498,842 2,979 99%
Printing & Advertising - - - - - - - - -
Utilities 97,488 104,528 86,296 102,671 88,457 7,293 95,750 6,921 93%
Repairs & Maintenance 59,093 126,794 315,000 271,505 233,753 39,846 273,599 (2,094) 101%
Interfund Allocations 40,944 49,026 84,199 124,317 117,299 - 117,299 7,018 94%
Other Services & Charges 9,444 13,574 5,000 18,679 15,823 - 15,823 2,856 85%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,208,148 994,258 990,495 1,018,993 931,096 70,216 1,001,313 17,680 98%
Capital - 44,650 190,000 680,680 576,152 14,877 591,029 89,651 87%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,507,248 85,093 1,592,342 107,331 94%
Net Surplus / (Deficit) 105,792 (2,409) 175,953 (343,225) (683,050) (768,143)
Beginning Cash Balance 1,225,253 1,325,951 1,326,253
Cash Adjustments (5,094) 2,710 -
Ending Cash Balance 1,325,951 1,326,253 983,028 665,805
Cash Reserves Target 302,279 259,727 424,918
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
25% of Annual expenditures
This fund accounts for the revenues and expenditures from the various parking garages owned by the City of South Bend. There are currently 1,484 stalls. Parking garage operations are
under outside contract with DTSB (Downtown South Bend, Inc.)
This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. Effective January 2017, the Common Council approved an
increase in parking garage rates and parking enforcement fines. It was the first increase in 13 years. There are plans to review increasing rates in 2020.
There are many capital improvement needs. Although expenditures for repairs and capital improvements decrease from 2019 to 2020, the City plans on addressing those needs across
several years.
Starting in 2020, the Parking Garage Fund will reimburse the Morris Performing Arts Center (Fund 101) for 100% of costs of wages and benefits for the Manager-Facility Operations.
This is represented as an Interfund Allocation expense.
68
City of South Bend, Indiana
Monthly Financial Report
November 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 3,587,811 841,975 841,975 2,745,836 23%
Interest Earnings (6) 24 - 7 7 7 - 103%
Other Income 4,595 9,692 6,275 8,777 5,929 5,929 2,848 68%
Interfund Allocation Reimb - 66,045 68,478 68,478 62,771 62,771 5,707 92%
Interfund Transfers In - - - - - - - -
Total Revenue 4,437,177 4,543,051 4,940,073 4,940,073 1,866,932 1,866,932 3,073,141 38%
Expenditures by Subdivisions
City Operations 763,881 1,390,766 1,491,433 1,529,619 1,071,937 43,834 1,115,771 413,848 73%
Food & Beverage Operations 3,495,827 3,137,910 3,506,282 3,506,282 1,301,026 - 1,301,026 2,205,256 37%
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 2,372,963 43,834 2,416,797 2,619,104 48%
Expenditures by Type
Personnel
Salaries & Wages 334,283 473,272 513,026 513,026 343,549 - 343,549 169,477 67%
Fringe Benefits 120,798 155,072 191,269 191,269 129,003 - 129,003 62,266 67%
Other Personnel Costs 1,387,772 1,197,879 1,397,785 1,397,785 699,375 - 699,375 698,410 50%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 1,171,927 - 1,171,927 930,153 56%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 290,324 6,216 296,540 1,123,454 21%
Services & Charges
Professional Services 96,141 76,325 120,628 127,356 33,854 65 33,919 93,437 27%
Printing & Advertising 99 2,893 - 657 277 - 277 380 42%
Utilities 344,126 375,552 353,989 353,989 251,980 4,782 256,761 97,228 73%
Education & Training 299 - - 1,724 1,724 - 1,724 - 100%
Travel - - 1,000 851 - - - 851 0%
Repairs & Maintenance 56,990 101,642 101,000 126,900 69,505 32,407 101,912 24,988 80%
Interfund Allocations - 162,380 169,544 169,544 155,416 - 155,416 14,128 92%
Insurance 90,112 57,019 57,047 57,047 43,559 - 43,559 13,488 76%
Other Services & Charges 518,247 512,899 579,589 581,820 260,459 364 260,823 320,997 45%
Interfund Transfers Out 85,909 268,227 93,939 93,939 93,939 - 93,939 - 100%
Total Services & Charges 1,191,923 1,556,936 1,476,736 1,513,827 910,712 37,618 948,330 565,497 63%
Capital - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 2,372,963 43,834 2,416,797 2,619,104 48%
Net Surplus / (Deficit) 177,469 14,375 (57,642) (95,828) (506,031) (549,865)
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 1,103,573
Cash Reserves Target 1,064,927 1,132,169 1,258,975
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
25% of Annual expenditures
This fund accounts for the operating costs of Century Center, the City's convention center. The Century Center is a division of the Department of Venues, Parks & Arts.
This fund receives Hotel/Motel Tax and collects revenue for charges for services such as facility rent, catering, parking etc. Amount may change in years going forward. Charges for
Services is expected to increase over the years as new business is generated by the two new hotels that opened in downtown South Bend during 2018, along with the overall increasing
economic impact. Revenue is forecasted to increase at 1% per year.
In 2018, a new food & beverage management contract was signed with SMG (a company that specializes in venue management) - as a result, a portion of the staff were transferred to
the City. The repair and maintenance operation is handled by the City while the venue management is handled by SMG.
69
City of South Bend, Indiana
Monthly Financial Report
November 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 1,922 1,922 16,478 10%
Other Income - - - - - - - -
Interfund Transfers In - 177,475 - - - - - -
Total Revenue 2,026 190,441 10,000 18,400 1,922 1,922 16,478 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) 1,922 1,922
Beginning Cash Balance 865,353 857,363 981,681
Cash Adjustments - - -
Ending Cash Balance 857,363 981,681 81 983,604
Cash Reserves Target 800,000 800,000 800,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for capital expenditures at the Century Center. The cash is held in a separate capital bank account.
This fund receives revenue from interest earned on the fund's cash balance. The Century Center Board of Managers would like to begin transferring the annual net profit from the
Century Center Operations Fund (#670) into this fund.
The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid
directly from the County budget and do not pass through the City's accounting system; therefore, these expenditures do not appear in the City's budget. For 2020, the Century Center is
requesting $1 million for capital expenditures to be paid by the Hotel/Motel Tax Board for the Bendix Theatre esports renovation. This request is subject to St Joseph County
appropriation and amount may change in years going forward.
$20,000 is budgeted from the Century Center's own capital funds to cover any smaller capital needs not covered by the Hotel/Motel Tax Board.
Cash Reserves Target
$800,000 Minimum per Board of Managers
70
City of South Bend, Indiana
Monthly Financial Report
November 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 2,486 2,486 (86) 104%
Other Income 110,049 104,511 95,720 95,720 49,487 49,487 46,233 52%
Interfund Transfers In 85,909 90,752 93,939 93,939 93,939 93,939 - 100%
Total Revenue 417,430 434,495 412,296 413,496 367,349 367,349 46,147 89%
Expenditures by Type
Services & Charges
Debt Service Principal 162,702 280,090 285,614 285,614 285,614 - 285,614 - 100%
Debt Service Interest & Fees 143,034 135,333 125,482 125,482 125,482 - 125,482 - 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 305,736 415,423 411,096 411,096 411,096 - 411,096 - 100%
Capital - - - - - - - - -
Total Expenditures 305,736 415,423 411,096 411,096 411,096 - 411,096 - 100%
Net Surplus / (Deficit)111,694 19,071 1,200 2,400 (43,747) (43,747)
Beginning Cash Balance 58,882 170,316 189,409
Cash Adjustments (260) 21 -
Ending Cash Balance 170,316 189,409 191,809 145,900
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2015 to account for debt service payments of the 2015 Century Center Energy Conservation bonds. The bond proceeds were used to make improvements
at the Century Center including a new solar panel roof and other energy efficiency projects.
This fund receives revenue in the following ways: a pledge of Hotel/Motel Tax revenue from St. Joseph County in the amount of $221,437 per year starting in 2018; an operating
transfer from Century Center; and a federally-subsidized interest rebate of approximately 80% of interest paid.
The bonds will be paid off over a 15 year period with the final payment due on May 1, 2031.
Cash Reserves Target
No reserve requirement
71
City of South Bend, Indiana
Monthly Financial Report
November 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 509 803 120 220 239 239 (19) 109%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 509 803 120 220 239 239 (19) 109%
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) 239 239
Beginning Cash Balance 453,304 28,916 29,730
Cash Adjustments (107) 12 -
Ending Cash Balance 28,916 29,730 9,950 30,020
Cash Reserves Target 106,198 - 5,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This trust fund is designated for expenses specifically for the City Cemetery.
Revenue was originally derived from the sale of cemetery plots and burial expenses. There are few sites available for sale and most plots are occupied, resulting in little burial activity.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Funds are budgeted for expenses related to maintaining the City Cemetery.
Cash Reserves Target
25% of Annual expenditures
72
City of South Bend, Indiana
Monthly Financial Report
November 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 3,763 3,763 2,028 65%
Other Income 31,207 - - - - - - -
Interfund Transfers In 424,791 - - - - - - -
Total Revenue 455,872 12,623 5,791 5,791 3,763 3,763 2,028 65%
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 3,763 3,763
Beginning Cash Balance - 454,888 467,692
Cash Adjustments (984) 182 -
Ending Cash Balance 454,888 467,692 473,483 472,257
Cash Reserves Target 400,000 400,000 400,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
In 2018, the trust administered by Key Bank for the maintenance of the Bowman Cemetery was terminated. The funds held in the trust were transferred to the City for the City’s
ongoing responsibility to care for the Bowman Cemetery in perpetuity according to Indiana law. This fund was established by Ordinance No. 10638-18, dated December 10, 2018, to
account for the transferred funds and to budget for the expenses the City will incur in maintaining the Bowman Cemetery.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2019 since the fund was established after the 2019 budget was passed. Appropriation
requests for expenditures will be made as needed.
Cash Reserves Target
$400,000 minimum
73
City of South Bend, Indiana
Monthly Financial Report
November 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 2,000 802 802 1,198 40%
Other Income - - - - - - - -
Interfund Transfers In 347,259 409,270 377,756 377,756 345,385 345,385 32,371 91%
Total Revenue 350,045 412,797 379,756 379,756 346,187 346,187 33,569 91%
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) (34,944) (34,944)
Beginning Cash Balance 557,768 560,431 590,497
Cash Adjustments 31,723 - -
Ending Cash Balance 560,431 590,497 588,122 555,553
Cash Reserves Target 560,431 590,497 588,122
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2015 Parks Bond. The par amount of the 2015 Parks/EDIT bond was
$5,605,000. The debt service reserve will be used towards the last debt service payment.
The accounting records are maintained in trustee bank accounts.
The Economic Development Income Tax (EDIT) Fund (#408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. This
fund also receives revenue from interest earned on the cash balance at the trustee bank.
The semi-annual debt service payments are set forth in the 20-year debt amortization schedule (debt schedule #141) with the first payment made on February 1, 2016 and the final
payment due on August 1, 2035.
Capital expenditures of this bond were tracked in the 2015 Parks Bond Capital Fund (#751). The capital proceeds were fully expended in 2019.
Cash Reserves Target
100% cash reserves per bond covenants
74
City of South Bend, Indiana
Monthly Financial Report
November 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 4,678 4,678 25,322 16%
Interest Earnings 3,692 6,364 2,281 2,263 1,751 1,751 512 77%
Other Income 300 310 - 18 18 18 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 40,730 11,691 32,281 32,281 6,446 6,446 25,834 20%
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 30,043 61,796 14,957 81%
Total Expenditures 7,856 - 77,000 108,753 31,753 30,043 61,796 46,957 57%
Net Surplus / (Deficit)32,873 11,691 (44,719) (76,472) (25,307) (55,350)
Beginning Cash Balance 194,467 226,550 238,323
Cash Adjustments (790) 81 -
Ending Cash Balance 226,550 238,323 161,851 213,425
Cash Reserves Target 1,964 - 27,188
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for law enforcement expenditures financed by the state or local agencies authorized sale of confiscated property.
This fund receives revenue from the state or local agencies authorized sale of confiscated property. This fund's revenue stream is not a steady flow. It is dependent upon the
processing and release of funds from the State for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are budgeted for law enforcement training and various Police Department expenses.
Cash Reserves Target
25% of Annual expenditures
75
City of South Bend, Indiana
Monthly Financial Report
November 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 232 359 147 147 106 106 41 72%
Donations 750 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 1,120 434 347 627 873 873 (247) 139%
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) 873 873
Beginning Cash Balance 12,860 13,077 12,894
Cash Adjustments (48) 6 -
Ending Cash Balance 13,077 12,894 12,521 13,789
Cash Reserves Target 214 156 250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for monies received from Juvenile Positive Assistance. Juvenile Positive Assistance accounts for monies received from penalties paid for curfew violations.
This fund receives monies from Juvenile Positive Assistance and from the curfew ordinance violation fines. This fund also receives revenue from interest earned on the fund's cash
balance.
In recent years, this fund has received very little revenue. The Police Department has not been spending this fund's cash balance in order to let the fund build up a better cash reserve.
Cash Reserves Target
25% of Annual expenditures
76
City of South Bend, Indiana
Monthly Financial Report
November 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 124,980 135,148 120,000 120,000 138,797 138,797 (18,797) 116%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 114,900 83,556 83,556 31,344 73%
Interest Earnings 9,917 11,017 2,121 4,121 3,517 3,517 604 85%
Donations 525 - 1,000 - 2,000 2,000 (2,000) -
Other Income 17,621 12,238 21,000 16,100 11,109 11,109 4,991 69%
Interfund Transfers In - 26,423 - - - - - -
Total Revenue 231,395 288,059 255,121 255,121 238,979 238,979 16,142 94%
Expenditures by Type
Supplies 173,990 168,527 160,500 201,727 57,113 4,298 61,411 140,316 30%
Services & Charges
Professional Services - - - 1,140 1,136 - 1,136 4 100%
Education & Training 77,133 64,459 80,000 97,050 75,453 4,695 80,148 16,902 83%
Travel 40,706 41,704 50,000 39,000 19,101 6,511 25,612 13,388 66%
Other Services & Charges 65,622 37,480 55,000 56,460 20,092 125 20,217 36,243 36%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 183,461 143,643 185,000 193,650 115,782 11,331 127,113 66,537 66%
Capital - - - - - - - - -
Total Expenditures 357,452 312,170 345,500 395,377 172,895 15,628 188,523 206,853 48%
Net Surplus / (Deficit) (126,057) (24,110) (90,379) (140,256) 66,084 50,456
Beginning Cash Balance 573,049 445,146 421,276
Cash Adjustments (1,846) 240 -
Ending Cash Balance 445,146 421,276 281,020 491,709
Cash Reserves Target 89,363 78,042 98,844
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to fund the continuing education for the officers of the South Bend Police Department.
This fund is funded by fees from accident reports, gun permits, false alarm and loud noise fines. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings. In recent years, the Police Department has
been spending down the cash balance in this fund as they attend various trainings and purchase new equipment. This fund's revenues will not be able to support current spending
levels. In the future, the Police Department may look for other budget sources to fund education and training, such as paying for it out of the Police Department's budget in the
General Fund (#101).
Cash Reserves Target
25% of Annual expenditures
77
City of South Bend, Indiana
Monthly Financial Report
November 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 8,972,770 8,972,770 730,528 92%
Interest Earnings 22,175 78,327 10,000 30,000 30,716 30,716 (716) 102%
Total Revenue 8,509,511 9,283,457 8,776,330 9,733,297 9,003,486 9,003,486 729,812 93%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 4,101,245 - 4,101,245 518,413 89%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 3,897,838 - 3,897,838 433,049 90%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 7,999,083 - 7,999,083 951,462 89%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 5,944,967 - 5,944,967 678,959 90%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 2,054,116 - 2,054,116 272,503 88%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 7,999,083 - 7,999,083 951,462 89%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 7,999,083 - 7,999,083 951,462 89%
Net Surplus / (Deficit) 970,787 1,301,198 (174,215) 782,752 1,004,402 1,004,402
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 4,263,767
Cash Reserves Target 603,098 638,581 716,044
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Public Safety Local Option Income Tax (LOIT) Fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts.
This fund can only be used to pay for Public Safety personnel.
The City has adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety employees who were formerly paid by property taxes.
Public Safety Local Option Income Tax (LOIT) revenue is expected to increase approximately 2% per year.
In 2020, one first class patrolman and one first class firefighter will be transferred from the General Fund (#101), bringing the total number of positions to 46 police officers and 46
firefighters.
Cash Reserves Target
8% of Annual expenditures - one month
reserve
78
City of South Bend, Indiana
Monthly Financial Report
November 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 4,920 4,920 800 86%
Interest Earnings 13,423 20,608 8,432 8,432 5,538 5,538 2,894 66%
Interfund Transfers In - - - - - - - -
Total Revenue 16,930 25,941 14,152 14,152 10,458 10,458 3,694 74%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges 18,198 50,000 50,000 50,000 7,005 705 7,710 42,291 15%
Interfund Transfers Out - - - 49,087 49,087 - 49,087 - 100%
Total Services & Charges 18,198 50,000 50,000 99,087 56,092 705 56,797 42,291 57%
Capital - - - - - - - - -
Total Expenditures 18,198 50,000 50,000 99,087 56,092 705 56,797 42,291 57%
Net Surplus / (Deficit) (1,268) (24,059) (35,848) (84,935) (45,634) (46,339)
Beginning Cash Balance 752,925 748,876 725,194
Cash Adjustments (2,780) 376 -
Ending Cash Balance 748,876 725,194 640,259 680,803
Cash Reserves Target 750,000 750,000 750,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund pays for police vehicle off duty accident claims.
This fund charges police officers for liability insurance for take home police vehicles. Deductions from officers are made in accordance with an agreement with the Fraternal Order of
Police (FOP). The agreement calls for the suspension of the deduction based on the price of gas and the balance of cash in this fund. The decrease in revenue is the result of
suspending the payroll deduction for sworn officers as outlined in the agreement between the Police Department and the FOP. This fund receives revenue from interest earned on the
fund's cash balance. As the fund's cash balance dips below the reserve requirement set by the FOP, the City anticipate the deduction will be increased.
Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created.
Cash Reserves Target
Set dollar amount of $750,000
79
City of South Bend, Indiana
Monthly Financial Report
November 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 33 33 18 65%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 70 111 51 51 33 33 18 65%
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 33 33
Beginning Cash Balance 3,927 3,983 4,095
Cash Adjustments (15) 2 -
Ending Cash Balance 3,983 4,095 4,146 4,135
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund has been used to account for certain Police grants.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014. There are no open grants at this time.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
80
City of South Bend, Indiana
Monthly Financial Report
November 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 2,359,241 2,359,241 89,479 96%
Interest Earnings 79,982 79,926 8,303 8,303 8,255 8,255 48 99%
Debt Proceeds - - - 1,660,000 1,660,000 1,660,000 - 100%
Other Income 3,515 25,437 - 8,245 8,244 8,244 1 100%
Interfund Transfers In 27,741 545,695 - - - - - -
Total Revenue 1,727,820 651,058 1,885,117 4,200,268 4,035,741 4,035,741 164,528 96%
Expenditures by Type
Supplies 39,950 18,800 - - - - - - -
Services & Charges
Professional Services 25,402 - - - - - - - -
Debt Service Principal 286,561 434,910 698,185 695,890 325,206 - 325,206 370,684 47%
Debt Service Interest & Fees 29,819 43,560 70,888 70,888 31,114 - 31,114 39,774 44%
Interfund Transfers Out 625,939 726,206 743,936 746,231 746,231 - 746,231 - 100%
Total Services & Charges 967,721 1,204,676 1,513,009 1,513,009 1,102,551 - 1,102,551 410,458 73%
Capital 919,235 1,570,388 410,000 3,782,926 1,925,268 1,480,702 3,405,970 376,956 90%
Total Expenditures 1,926,906 2,793,864 1,923,009 5,295,935 3,027,819 1,480,702 4,508,521 787,414 85%
Net Surplus / (Deficit) (199,086) (2,142,806) (37,892) (1,095,667) 1,007,922 (472,780)
Beginning Cash Balance 4,314,122 4,099,519 1,962,214
Cash Adjustments (15,517) 5,501 -
Ending Cash Balance 4,099,519 1,962,214 866,547 2,974,503
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2015 to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and major construction
projects.
This fund received revenue from Medicaid settlements prior to 2019. In 2020, the interfund transfer from the EMS Operating Fund (#288) will be replaced by payments from St
Joseph County for the City providing EMS services. Revenue received from various grants for equipment or other capital is deposited here. This fund also receives revenue from
interest earned on the fund's cash balance.
Capital spending includes Fire Department fleet needs as well as updates and repair & maintenance to Fire Department facilities. To keep the fleet within a serviceable life span,
generally the City aims to purchase 2 pumper trucks every 3 years and an aerial apparatus every 5 years. The City also purchases or refurbishes an ambulance each year. The Fire
Department also uses this fund to replace necessary equipment such as self contained briefing apparatus (SCBA), cardiac monitors, and turnout gear.
In recent years, the City has begun purchasing equipment through five year capital leases. The budgeted expenditures for debt service principal and interest have increased as the capital
expenditures for vehicles and equipment has gone down.
Interfund Transfers Out includes transfers to debt service funds for principal and interest payments on two different bonds: 2013 EMS/Fire Station/Tower Bonds (final payment
2/1/33, debt schedule #116) and 2018 General Obligation Bonds-Fire Station #9 (final payment 1/15/38, debt schedule #168).
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
81
City of South Bend, Indiana
Monthly Financial Report
November 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 - 1,716,684 - 100%
Total Services & Charges 749,939 675,953 1,771,992 1,822,591 1,820,418 2,170 1,822,588 3 100%
Capital 19,811 35,359 - - - - - - -
Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 1,821,886 2,170 1,824,056 3 100%
Net Surplus / (Deficit) 118,765 504,897 (1,771,992) (1,812,945) (1,810,773) (1,812,943)
Beginning Cash Balance 1,829,976 1,956,568 2,520,160
Cash Adjustments 7,828 58,695 -
Ending Cash Balance 1,956,568 2,520,160 707,215 607,079
Cash Reserves Target 1,548,340 1,558,234 456,015
Fund Purpose:
This fund accounted for the expenditures of the Emergency Medical Services (EMS) program. This Fund captured personnel and operating expenses primarily for Emergency Medical
Services division and reflected a portion of the cost associated with operating ambulances.
Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities will be
moved to the General Fund (#101). Moving EMS revenue and expenditures into the General Fund will simplify accounting. This includes 47 firefighters and 4 EMS billing personnel.
Keeping firefighter EMS personnel in a separate budget proved impractical due to frequently changing assignments. EMS expenditures related to billing will be accounted for in
separate division in the General Fund.
Cash Reserves Target
25% of Annual expenditures
82
City of South Bend, Indiana
Monthly Financial Report
November 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 451 709 238 238 224 224 14 94%
Other Income - 12 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 451 10,071 10,238 10,238 224 224 10,014 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) 8,614 238 238 224 (2,180)
Beginning Cash Balance 27,506 19,039 27,647
Cash Adjustments (84) (6) -
Ending Cash Balance 19,039 27,647 27,885 27,918
Cash Reserves Target 2,209 364 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for the cost of the Hazardous Materials Response team. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials
Response. This typically happens once or twice a year. There are no budgeted positions in this fund, responses are made by firefighters of the South Bend Fire Department.
Funding is entirely dependent on the number of billable Hazardous Material responses in any given calendar year. This fund also receives revenue from interest earned on the fund's
cash balance.
In recent years, this fund has been used to purchase supplies for the HAZMAT response team. No major expenditures are planned.
Cash Reserves Target
25% of Annual expenditures
83
City of South Bend, Indiana
Monthly Financial Report
November 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 53,300 53,300 36,700 59%
Interest Earnings 2,726 6,998 2,317 2,317 2,732 2,732 (415) 118%
Donations - 24,945 - - - - - -
Other Income 5,152 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 108,468 143,813 92,317 92,317 56,032 56,032 36,285 61%
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 16,731 - 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 19,679 - 19,679 75,402 21%
Net Surplus / (Deficit) 57,927 112,232 17 (2,765) 36,353 36,353
Beginning Cash Balance 123,859 181,204 293,325
Cash Adjustments (583) (111) -
Ending Cash Balance 181,204 293,325 290,560 330,181
Cash Reserves Target 12,635 7,895 23,771
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically
2-4 schools a year, each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of
instructors are comprised of South Bend Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and it's
unique "L" shaped dam, and the East Race Waterway. The East Race Waterway is a 2000' run which winds through the heart of the city. It has been the site of many U.S. Olympic
trials and World Class kayak events. It allows for realistic but controlled training in river rescue, what is now formally known as the premier training ground for "Swiftwater rescue."
Class lectures will provide a background in theory and concepts that enables students to go directly to the water. Students become familiar with such equipment as inflatable boats,
outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of our teaching sites have actual accident histories.
This fund collects tuition fees for students attending the Indiana River Rescue School. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the maintenance and repair of rescue equipment and the wages for the instructors. No major expenditures are planned.
Cash Reserves Target
25% of Annual expenditures
84
City of South Bend, Indiana
Monthly Financial Report
November 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
85
City of South Bend, Indiana
Monthly Financial Report
November 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 9,350 9,350 10,650 47%
Interest Earnings 1,711 3,069 1,240 1,240 1,022 1,022 218 82%
Other Income - 175 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 22,903 26,769 21,240 21,240 10,372 10,372 10,868 49%
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 2,943 - 2,943 6,557 31%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 11,399 6,737 21,000 21,000 2,943 - 2,943 18,057 14%
Capital - - - - - - - - -
Total Expenditures 11,589 6,737 22,500 22,500 3,157 - 3,157 19,343 14%
Net Surplus / (Deficit) 11,314 20,032 (1,260) (1,260) 7,215 7,215
Beginning Cash Balance 87,473 98,440 118,481
Cash Adjustments (348) 10 -
Ending Cash Balance 98,440 118,481 117,221 125,899
Cash Reserves Target 2,897 1,684 5,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to fund the cost of course material and instructors at the South Bend Police Academy.
The enforcement courses are offered to other police departments who pay a fee to attend the training. This fund also receives revenue from interest earned on the fund's cash balance.
There are no major expenditures planned for this fund.
Cash Reserves Target
25% of Annual expenditures
86
City of South Bend, Indiana
Monthly Financial Report
November 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 6,519 6,519 3,481 65%
Interest Earnings 2,278 4,724 1,265 1,265 544 544 721 43%
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 31,265 396,471 188,322 188,322 208,150 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 - - - 28,812 0%
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 6,408 18,725 103,647 15%
Capital - - - 215,909 185,805 29,433 215,238 671 100%
Total Expenditures 63,050 110,228 92,000 523,301 285,026 35,841 320,867 202,433 61%
Net Surplus / (Deficit) 67,316 (32,743) (60,735) (126,830) (96,704) (132,545)
Beginning Cash Balance 135,365 202,035 169,439
Cash Adjustments (646) 146 -
Ending Cash Balance 202,035 169,439 42,609 73,025
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track Federal Grants received for specific purposes outlined in each grant. In recent years, this fund has also been used to track donations and their
associated expenditures.
This fund recives revenue from various Federal and State Grants. The Community-Oriented Policing Services (COPS) Office of the Department of Justice offers grants through the
Making Officer Redeployment Effective (MORE) program. The cash balance results from funds received from the grants along with impound towing fees.
In recent years, this fund has been used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend
Police Boxing Club. This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to
value peaceful and positive ways to resolve differences and frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The
PAL program is being expanded in 2020, with more funding budgeted in the Police Department's budget in the General Fund (#101). 2019 Capital - $80,000 for 3D crime scene
equipment.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
87
City of South Bend, Indiana
Monthly Financial Report
November 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 1,366 707 707 659 52%
Other Income 36,436 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 707 707 5,659 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) (30,293) (30,293)
Beginning Cash Balance 130,729 153,920 113,552
Cash Adjustments - - -
Ending Cash Balance 153,920 113,552 68,918 83,259
Cash Reserves Target 5,525 10,875 12,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and
training.
This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the Fed for seized assets in drug activities. This fund also receives
revenue from interest earned on the fund's cash balance.
Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training.
Cash Reserves Target
25% of Annual expenditures
88
City of South Bend, Indiana
Monthly Financial Report
November 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
89
City of South Bend, Indiana
Monthly Financial Report
November 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 2,768 2,768 1,086 72%
Debt Proceeds 5,082,316 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 5,137,424 42,008 3,854 3,854 2,768 2,768 1,086 72%
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) (86,542) (86,542)
Beginning Cash Balance - 3,494,445 399,877
Cash Adjustments (7,556) 6,871 -
Ending Cash Balance 3,494,445 399,877 314,420 314,021
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to track the expenditures of the proceeds from the General Obligation Bonds, Series 2018. The bonds were issued to fund the replacement of Fire Station #9 and
addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. Payment of debt service principal and interest to the bondholders will be recorded in
the 2018 Fire Station #9 Bond Debt Service Fund (#350). Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a).
The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of
3.065%. The net proceeds after bond issuance costs were $4,864,008. This amount was deposited into this fund to be used towards the approved capital projects.
Construction of Fire Station 9 was completed in 2019. The new station was constructed at the corner of Mishawaka Avenue and 21st Street and will house Engine 9, Medic 9, Boat 2,
and accommodate up to seven assigned firefighters per day.
The remaining bond capital proceeds will be used to construct an additional classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. It will be an
approximately 3,000 square foot building and will house a rugged, divisible classroom with the capacity for 100 personnel and additional training props and storage areas.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
90
City of South Bend, Indiana
Monthly Financial Report
November 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 1,667 1,667 4,835 26%
Other Income 9,010 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 4,492,118 4,475,663 4,906,502 4,906,502 4,325,201 4,325,201 581,302 88%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 3,862,144 - 3,862,144 929,217 81%
Fringe Benefits - - - - - - - - -
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 3,862,144 - 3,862,144 929,217 81%
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 1,400 665 - 665 735 48%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,121 5,126 7,850 7,850 4,165 - 4,165 3,685 53%
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 3,866,309 - 3,866,309 933,002 81%
Net Surplus / (Deficit)(148,263) 21,312 107,191 107,191 458,892 458,892
Beginning Cash Balance 464,746 315,085 336,501
Cash Adjustments (1,398) 104 -
Ending Cash Balance 315,085 336,501 443,692 796,035
Cash Reserves Target 464,038 445,435 479,931
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the operation of a pension plan for former Fire Department employees and receives reimbursement from the State of Indiana. Retiree health insurance
payments are not paid through this fund; this cost is not reimbursed by the state. Retiree health payments are paid through the regular Fire Department budget.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a
negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired firefighters or surviving spouses and for death benefits paid out. For the year 2020, there are no scheduled DROP (deferred
retirement option plan) payments.
Cash Reserves Target
10% of Annual expenditures
91
City of South Bend, Indiana
Monthly Financial Report
November 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 2,412 2,412 10,016 19%
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 6,057,508 6,057,508 80,671 99%
Expenditures by Type
Personnel
Salaries & Wages 6,175,699 6,374,654 6,229,288 6,229,288 5,694,538 - 5,694,538 534,750 91%
Fringe Benefits 261 - 3,717 3,717 - - - 3,717 0%
Total Personnel 6,175,960 6,374,654 6,233,005 6,233,005 5,694,538 - 5,694,538 538,467 91%
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 1,400 925 34 960 440 69%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 4,179 5,271 8,400 8,400 4,425 34 4,460 3,940 53%
Total Expenditures 6,180,140 6,379,925 6,241,405 6,241,405 5,698,964 34 5,698,998 542,407 91%
Net Surplus / (Deficit) 62,585 (248,240) 126,723 (103,225) 358,544 358,510
Beginning Cash Balance 886,366 945,540 698,148
Cash Adjustments (3,411) 848 -
Ending Cash Balance 945,540 698,148 594,923 1,057,976
Cash Reserves Target 618,014 637,993 624,141
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the operation of a pension plan for former Police Department employees and receives reimbursement from the State of Indiana.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a
negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired officers or surviving spouses and for death benefits paid out. After 2020, there will be no 1977 convertees.
Cash Reserves Target
10% of Annual expenditures
92
City of South Bend, Indiana
Monthly Financial Report
November 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 19 19 3 88%
Donations - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 51 65 4 22 19 19 3 88%
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) 19 19
Beginning Cash Balance 2,889 2,330 2,395
Cash Adjustments (9) 1 -
Ending Cash Balance 2,330 2,395 397 2,419
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for donations for the Police K-9 unit and track expenditures of those funds.
This funds receives donations for the Police K-9 unit. This fund also receives revenue from interest earned on the fund's cash balance.
The donations are to be spent on supplies or services directly related to the Police K-9 unit. In recent years, this fund has not been used so the cash balance is growing.
Cash Reserves Target
No reserve requirement
93
City of South Bend, Indiana
Monthly Financial Report
November 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 6,512 6,512 13,488 33%
Other Income 100,000 100,000 100,000 100,000 100,000 100,000 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 144,415 124,778 120,000 120,000 106,512 106,512 13,488 89%
Expenditures by Type
Services & Charges
Professional Services 93,868 149,969 25,000 873,464 262,319 588,991 851,309 22,155 97%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 93,868 149,969 25,000 873,464 262,319 588,991 851,309 22,155 97%
Capital - - - - - - - - -
Total Expenditures 93,868 149,969 25,000 873,464 262,319 588,991 851,309 22,155 97%
Net Surplus / (Deficit) 50,547 (25,191) 95,000 (753,464) (155,807) (744,798)
Beginning Cash Balance 876,414 954,136 929,415
Cash Adjustments 27,174 470 -
Ending Cash Balance 954,136 929,415 175,951 775,201
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for various EPA grants relating to brownfields. Revenues and expenditures in this fund are grant and project specific and will vary from year to year.
EPA's Brownfields Program empowers states, communities, and other stakeholders to work together to prevent, assess, safely clean up, and sustainably reuse brownfields. A brownfield
site is real property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant.
Past grant activity includes:
- Brownfields assessment grant: Hazardous substances grant funds and petroleum grant funds used to conduct Phase I and II environmental site assessments on a city-wide basis. Sites
included a former foundry site that is now a city park, a former railroad site in the Studebaker/Oliver project area, and sites in wellhead protection areas.
- Brownfields revolving loan fund grant: Grant used to capitalize a revolving loan fund from which the City of South Bend will provide loans and subgrants to support cleanup
activities for sites throughout the city that are contaminated with hazardous substances. Loans will be made based on an environmental prioritization process.
- Brownfields cleanup grant: Grant funds used to clean up the former Oliver Plow Works site. The site is part of the Studebaker/Oliver Plow Works Redevelopment Strategy, a phased
approach for eventually redeveloping the entire Studebaker and Oliver factories into two light industrial parks. Grant funds also will be used for remediation and post-cleanup
reporting, and community involvement activities.
It is unclear whether additional grants will be available after 2017. Other income is derived from repayment from the River West TIF Fund (#324), with the last payment due in 2020.
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
94
City of South Bend, Indiana
Monthly Financial Report
November 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 3,000 684 684 2,316 23%
Other Income 54,008 72,010 72,011 72,011 72,010 72,010 1 100%
Interfund Transfers In - - - - - - - -
Total Revenue 63,167 74,888 75,011 630,706 72,694 72,694 558,012 12%
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) (22,898) (104,180)
Beginning Cash Balance 410,752 344,987 64,775
Cash Adjustments (1,259) 610 -
Ending Cash Balance 344,987 64,775 4,312 41,893
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana.
This fund receives grant monies and revenue from interest earned on the fund's cash balance.
Expenditures are for debt service payments to the Indiana Development Finance Authority for a loan for the Indiana Brownfields Program with final payment due in 2021.
- Past expenditures include demolition of vacant and abandoned houses/lots and equipment for the Ignition Park/ND Turbo project.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
95
City of South Bend, Indiana
Monthly Financial Report
November 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 10,650 10,650 (1,150) 112%
Charges for Services 338,582 212,079 249,070 737,784 794,792 794,792 (57,008) 108%
Fines, Forfeitures, and Fees - - 40,000 37,950 43,026 43,026 (5,076) 113%
Interest Earnings 14,158 17,680 15,000 15,000 7,790 7,790 7,210 52%
Other Income 4,256 4,123 - 2,573 2,598 2,598 (25) 101%
Interfund Allocation Reimb - - 174,531 174,531 159,987 159,987 14,544 92%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,288,899 2,098,157 2,098,157 190,742 92%
Total Revenue 2,493,209 3,018,515 3,232,000 3,266,237 3,117,000 3,117,000 149,237 95%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,778,354 1,395,391 - 1,395,391 382,963 78%
Fringe Benefits 630,626 528,540 665,776 665,776 520,732 - 520,732 145,044 78%
Total Personnel 2,095,383 2,021,736 2,454,130 2,444,130 1,916,124 - 1,916,124 528,007 78%
Supplies 19,501 18,276 25,792 28,054 13,129 1,120 14,248 13,806 51%
Services & Charges
Professional Services 319,616 157,623 296,100 434,679 198,790 219,547 418,337 16,342 96%
Printing & Advertising 10,940 13,604 24,707 24,773 7,168 1,999 9,167 15,606 37%
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 12,447 4,315 16,762 85,189 16%
Interfund Allocations 390,538 464,363 357,941 357,941 328,113 - 328,113 29,828 92%
Other Services & Charges 10,694 16,116 18,830 20,726 11,448 301 11,748 8,978 57%
Interfund Transfers Out - - - 35,000 35,000 - 35,000 - 100%
Total Services & Charges 759,969 695,723 752,078 1,028,494 600,566 226,162 826,728 201,768 80%
Capital - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 2,529,818 227,282 2,757,100 743,581 79%
Net Surplus / (Deficit) (381,644) 282,780 - (234,441) 587,182 359,901
Beginning Cash Balance 1,114,625 729,684 1,012,307
Cash Adjustments (3,297) (158) -
Ending Cash Balance 729,684 1,012,307 777,866 1,608,706
Cash Reserves Target - - -
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
No reserve requirement
96
City of South Bend, Indiana
Monthly Financial Report
November 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 2,068,522 2,068,522 5,024,800 29%
Fines, Forfeitures, and Fees 110 30 - 81 121 121 (40) 149%
Other Income 203,444 483,931 203,000 217,888 186,124 186,124 31,764 85%
Interfund Transfers In - - - - - - - -
Total Revenue 3,746,089 2,514,004 2,914,000 7,311,291 2,254,766 2,254,766 5,056,524 31%
Expenditures by Type
Services & Charges
Professional Services - - - 600,000 22,989 155,800 178,788 421,212 30%
Grants & Subsidies 3,848,101 2,555,898 2,911,000 9,017,968 2,244,402 2,853,620 5,098,022 3,919,946 57%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 3,848,101 2,555,898 2,911,000 9,617,968 2,267,390 3,009,420 5,276,810 4,341,158 55%
Capital - - - - - - - - -
Total Expenditures 3,848,101 2,555,898 2,911,000 9,617,968 2,267,390 3,009,420 5,276,810 4,341,158 55%
Net Surplus / (Deficit) (102,012) (41,893) 3,000 (2,306,677) (12,624) (3,022,044)
Beginning Cash Balance 450,607 347,782 305,248
Cash Adjustments (813) (641) -
Ending Cash Balance 347,782 305,248 (2,001,429) 275,503
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
There are no significant changes.
This fund accounts for various grants including:
Community Development Block Grant (CDBG) - CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable
living environment, and economic opportunities for individuals and families with incomes below 80 percent of the area median income. CDBG funds can also be used for the
elimination of slum and blight.
Emergency Solutions Grant (ESG) - The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the
shelter facility, and for the administration of the grant.
Neighborhood Stabilization Project (NSP) - Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are
the result of the mortgage foreclosure crisis in the nation. HUD provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be
used to buy, fix up, and resell foreclosed and abandoned homes. NSP grantees develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent
of the funds appropriated for the purchase and redevelopment of abandoned or foreclosed homes or residential properties that will be used to house individuals or families whose
incomes do not exceed 50 percent of the area median income. In addition, all activities funded by NSP must benefit low- and moderate-income persons whose income does not exceed
120 percent of area median income. Activities may not qualify under NSP using the "prevent or eliminate slums and blight" or "address urgent community development needs"
objectives.
Shelter Plus Care Program (S+C) - The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other
sources. S+C assists hard to serve homeless individuals with disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with
alcohol and/or drugs, and HIV/AIDS or related diseases.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
97
City of South Bend, Indiana
Monthly Financial Report
November 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 6,344 844 500 500 339 339 161 68%
Other Income 37,508 84,104 30,000 30,000 18,442 18,442 11,558 61%
Interfund Transfers In - - - - - - - -
Total Revenue 43,852 84,948 30,500 30,500 18,781 18,781 11,719 62%
Expenditures by Type
Services & Charges
Debt Service Principal 486,081 60,000 40,000 40,000 40,000 - 40,000 - 100%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 486,081 60,000 40,000 40,000 40,000 - 40,000 - 100%
Capital - - - - - - - - -
Total Expenditures 486,081 60,000 40,000 40,000 40,000 - 40,000 - 100%
Net Surplus / (Deficit)(442,229) 24,948 (9,500) (9,500) (21,219) (21,219)
Beginning Cash Balance 471,939 28,919 53,838
Cash Adjustments (790) (30) -
Ending Cash Balance 28,919 53,838 44,338 32,711
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments.
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool.
Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (#404) in connection with a downtown hotel/parking garage project. The final payment is due
in 2022 (debt schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following
current amortization schedule which goes out to 2046. Therefore, in the 2018 budget a total of $486,081 is paid off using the current balance in cash reserves. Payments in future years
will be made as BDC loan collections are received.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
98
City of South Bend, Indiana
Monthly Financial Report
November 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 1,213,026 1,213,026 559,524 68%
Fines, Forfeitures, and Fees - - - - 990 990 (990) -
Interest Earnings 46,652 54,618 25,201 25,201 16,342 16,342 8,859 65%
Other Income 7,186 6,317 3,000 222 372 372 (150) 168%
Interfund Transfers In 7,428 - - - - - - -
Total Building Department 1,627,841 1,706,979 1,800,751 1,797,973 1,230,731 1,230,731 567,243 68%
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 1,238,747 1,238,747 561,356 69%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 703,937 - 703,937 170,730 80%
Fringe Benefits 319,576 273,508 339,734 339,734 280,247 70 280,317 59,417 83%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 984,184 70 984,254 230,147 81%
Supplies 21,813 14,307 19,576 24,818 14,066 723 14,789 10,029 60%
Services & Charges
Professional Services 4,454 - 10,000 10,650 2,411 - 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 2,429 - 2,429 1,071 69%
Travel 3,450 684 6,000 6,000 - - - 6,000 0%
Repairs & Maintenance 30,553 18,871 25,000 25,000 12,966 - 12,966 12,034 52%
Interfund Allocations 337,091 252,023 328,799 328,799 301,399 - 301,399 27,400 92%
Debt Service Principal 42,475 46,342 42,727 42,727 41,198 - 41,198 1,529 96%
Debt Service Interest & Fees 3,749 3,141 2,225 2,225 2,184 - 2,184 41 98%
Other Services & Charges 43,665 3,948 20,572 22,072 9,026 - 9,026 13,046 41%
Interfund Transfers Out - 158,943 - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 371,949 - 371,949 73,717 83%
Capital - - 50,000 50,000 - 49,478 49,478 522 99%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 1,370,199 50,271 1,420,470 314,415 82%
Total Code Enforcement 2,678,595 3,001,390 - 270,543 26,306 22,383 48,689 221,854 18%
Total Fund Expenditures 4,171,099 4,496,742 1,727,493 2,005,428 1,396,505 72,654 1,469,159 536,269 73%
Net Surplus / (Deficit) (1,037,193) 194,174 73,258 (205,325) (157,757) (230,411)
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 2,132,253
Cash Reserves Target 1,042,775 1,124,185 501,357
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, an additional Administrative Assistant position is being added to better serve the needs of the Department and its administrative staff, bringing the total staff count to 16 full-
time positions. Additionally, there will be two promotions from Administrative Assistant to Executive Assistant and Assistant Manager of Customer Service to better align the
responsibilities of the staff to the corresponding positions they hold, and to be more consistent with similar positions throughout the City. In 2019, the Building Department was
organizationally brought under the direction of the Department of Community Investment.
Starting in 2020, the Code Enforcement Department's budget will be moved out of this fund and into its own fund (#230).
This fund accounts for the activities of the Building Department. The Building Department regulates the “built environment” through enforcement of current building codes and
zoning ordinances. The Building Department's purpose is to promote safe occupancy for all residents of the jurisdiction, serving all properties within the City of South Bend and all
properties with a 5 digit address within St. Joseph County.
Revenue for the Building Department is primarily generated through issuing permits for construction, demolition, or occupancy. In addition, contractor registrations and licenses are
also issued and monitored. Revenue is expected to increase based on current trends.
Cash Reserves Target
25% of Annual expenditures
99
City of South Bend, Indiana
Monthly Financial Report
November 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 234,521 293,958 225,200 225,200 226,463 226,463 (1,263) 101%
Interfund Allocation Reimb - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 234,521 293,958 225,200 225,200 226,463 226,463 (1,263) 101%
Expenditures by Type
Services & Charges
Professional Services 89,432 95,223 135,000 130,000 74,200 - 74,200 55,800 57%
Other Services & Charges 12,826 24,218 14,000 19,000 13,158 - 13,158 5,842 69%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 102,258 119,441 149,000 149,000 87,358 - 87,358 61,642 59%
Capital - - - - - - - - -
Total Expenditures 102,258 119,441 149,000 149,000 87,358 - 87,358 61,642 59%
Net Surplus / (Deficit) 132,263 174,517 76,200 76,200 139,105 139,105
Beginning Cash Balance 2,917,106 1,632,491 2,078,333
Cash Adjustments (1,416,878) 271,325 -
Ending Cash Balance 1,632,491 2,078,333 2,154,533 2,179,969
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department
for administrative services. A City cash reserve target has not been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances
that must be maintained.
This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
Expenditures are for legal services and administrative & program fees.
Cash Reserves Target
No City reserve requirement; there are
program requirements
100
City of South Bend, Indiana
Monthly Financial Report
November 30, 2020
Fund Name 2015 Smart Streets Bond 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 3,000 862 862 2,138 29%
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 1,716,862 1,716,862 2,638 100%
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 4,168 4,168
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 1,739,069
Cash Reserves Target 1,726,790 1,734,901 1,741,357
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The Smart Streets Debt Service Reserve Fund accounts for debt service reserve on the 2015 Smart Streets bond that had a par amount of $25 million. The accounting records are
maintained in trustee bank accounts.
The trustee bank receives debt service payments from the City and passes them through to the bondholders. This fund also receives revenue from interest earned on the cash balance at
the trustee bank.
The River West TIF Fund (#324) transfers money into this fund semi-annualy to cover debt service payments. The final payment is due February 1, 2037 (debt schedule #135). The
debt service reserve amount will be used towards the last debt service payment. Capital expenditures of this bond were tracked in the Smart Streets Bond Capital Fund (#753).
Cash Reserves Target
100% cash reserves per bond covenants
101
City of South Bend, Indiana
Monthly Financial Report
November 30, 2020
Fund Name 2017 Eddy Street Commons Bond Capital Fund Number 759
Fund Type Capital Funds
Control City Funds
2020 2020 2020 2020 Total
2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 121 65 - 306,457 306,537 306,537 (80) 100%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 121 65 - 306,457 306,537 306,537 (80) 100%
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 3,328,966 - 3,328,966 (280,844) 109%
Total Expenditures 8,479,190 4,602,119 - 3,048,122 3,328,966 - 3,328,966 (280,844) 109%
Net Surplus / (Deficit)(8,479,069) (4,602,054) - (2,741,665) (3,022,429) (3,022,429)
Beginning Cash Balance 16,129,314 7,650,244 3,048,190
Cash Adjustments - - -
Ending Cash Balance 7,650,244 3,048,190 306,525 25,762
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the expenditures of the bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). The funds
will be spent on Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame.
Initial revenues were bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163).
Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
This fund is expected to be spent down or fully encumbered in 2020.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
102
City of South Bend, Indiana
Monthly Financial Report
November 30, 2020
Fund Name 2017 Eddy Street Commons Bond Debt Service Fund Number 760
Fund Type Debt Service Funds
Control City Funds
2020 2020 2020 2020 Total
2018 2019 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 6,428 8,792 6,000 6,000 1,609 1,609 4,391 27%
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 1,392,234 1,392,234 4,391 100%
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 1,609 1,609
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 3,463,309
Cash Reserves Target 2,500,000 2,500,000 2,500,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the receipt of payments from the City's North East Residential Area TIF Fund (#436) and the subsequent semi-annual payment of debt service principal and
interest to the bondholders. This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. This amount was deposited into this
debt service fund at the time of the closing. In December 2018, an additional $945,000 was added to the debt service reserve. The bonds were closed on August 14, 2017 and the par
amount was $25 million.
This fund receives debt service payments from the City (recorded as interfund transfers) and passes them to bondholders through trustee banks. This fund also receives revenue from
interest earned on the cash held at the trustee bank.
The principal and interest payments are set forth in the 20 year debt amortization schedule with the first payment made on February 15, 2018 and the final payment on February 15,
2037. The bond was issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the
project are tracked in the Eddy Street Commons Capital Fund (#759).
Cash Reserves Target
$2,500,000 minimum
103
City of South Bend, Indiana
Monthly Financial Report
November 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 2,627,044 2,627,044 414,206 86%
Licenses & Permits - 3,150 3,000 3,000 300 300 2,700 10%
Charges for Services 246,361 253,301 232,670 236,170 262,852 262,852 (26,682) 111%
Interest Earnings 137,767 165,725 28,864 28,864 36,486 36,486 (7,622) 126%
Debt Proceeds - - - 1,778,948 1,778,948 1,778,948 - 100%
Other Income 56,611 42,383 5,300 55,827 56,716 56,716 (889) 102%
Interfund Allocation Reimb - 138,150 149,020 149,020 136,601 136,601 12,419 92%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 4,567,938 4,567,938 369,812 93%
Total Revenue 11,126,434 7,663,825 7,897,854 10,230,829 9,466,884 9,466,884 763,944 93%
Expenditures by Division
Streets / Traffic & Lighting 8,941,494 9,441,018 7,230,493 10,249,312 6,568,743 1,533,528 8,102,271 2,147,041 79%
Curb & Sidewalk Program 1,322,900 1,494,709 1,681,932 1,765,355 1,134,878 329,375 1,464,252 301,103 83%
Total Expenditures 10,264,393 10,935,727 8,912,425 12,014,667 7,703,620 1,862,903 9,566,523 2,448,144 80%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 3,007,958 2,469,693 - 2,469,693 538,265 82%
Fringe Benefits 1,351,638 970,717 928,777 1,242,477 1,037,685 - 1,037,685 204,792 84%
Total Personnel 4,236,841 3,573,668 3,223,891 4,250,435 3,507,379 - 3,507,379 743,057 83%
Supplies 1,701,021 1,080,335 1,209,775 1,735,474 997,203 112,123 1,109,326 626,148 64%
Services & Charges
Professional Services 670,422 645,007 749,014 760,722 255,097 327,065 582,162 178,560 77%
Printing & Advertising 263 222 5,740 4,115 194 - 194 3,921 5%
Utilities 45,568 49,037 49,200 51,320 40,806 704 41,510 9,810 81%
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 1,047,588 820,214 598,738 31,262 630,000 190,214 77%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 1,407,071 - 1,407,071 127,916 92%
Debt Service Principal 719,631 734,901 869,006 785,006 590,097 - 590,097 194,909 75%
Debt Service Interest & Fees 36,899 45,227 69,940 69,940 28,674 - 28,674 41,266 41%
Other Services & Charges 94,989 177,033 123,284 193,506 159,410 2,687 162,097 31,409 84%
Interfund Transfers Out - 2,500,000 - - - - - - -
Total Services & Charges 4,298,664 6,217,408 4,478,759 4,249,810 3,096,198 361,918 3,458,116 791,695 81%
Capital 27,868 64,316 - 1,778,948 102,840 1,388,862 1,491,702 287,246 84%
Total Expenditures 10,264,393 10,935,727 8,912,425 12,014,667 7,703,620 1,862,903 9,566,523 2,448,146 80%
Net Surplus / (Deficit) 862,040 (3,271,902) (1,014,571) (1,783,838) 1,763,263 (99,639)
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 2,959,365 6,499,396
Cash Reserves Target 2,566,098 2,733,932 3,003,667
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
25% of Annual expenditures
This fund accounts for the operations of the following divisions of the Public Works Department: Streets, Traffic & Lighting, and Curb & Sidewalk.
• Streets: The Office of Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Maintenance on streets ranges from paving and patching in the summer to
plowing snow in the winter. In 2019, 20.59 miles of streets were resurfaced and 878 tons of patch mix were used to fix an estimated 61,217 potholes. In 2019, the Street Department
revived its crack-sealing program in an effort to mitigate water infiltration through cracks in the street surface. During this first season, crews crack-sealed 29 miles of streets. In
addition to maintenance, Streets maintains around 398 miles of alley surface. Also operating under the Street Department is Unit 211, a 24/7 response vehicle that works with the
South Bend Police Department and the South Bend Fire Department for emergencies.
• Traffic & Lighting: The Office of Traffic & Lighting maintains traffic signs, signals and city-owned street lights, and is responsible for approximately 160 signalized intersections
and 3,000 street lights. In 2019, there were roughly 1,650 work orders for sign maintenance, installation and/or removal. Not only does this office provide traffic control in
construction areas for the Offices of Streets and Sewers, but Traffic & Lighting also works with the South Bend Police Department to provide traffic control for special events in the
city, setting up traffic control for an average of 100 different events in a year. Additionally, Traffic & Lighting is responsible for street painting, i.e., line striping, crosswalks, stop bars,
etc. In 2019, they painted 330.03 miles of City streets.
• Curb & Sidewalk: An annual program to replace sidewalks, curbs, and curb ramps in poor condition at residential properties throughout the City. City Council members select
the locations and they are reviewed by Engineering for bidding as a public works project.
This fund receives gas tax and wheel tax revenue from the State of Indiana.
In April 2017, Indiana lawmakers passed House Enrolled Act 1002-2017 to raise extra funds to repair the state’s roads and bridges. The bill raised the gas, special fuel, and motor
carrier surcharge taxes by 10 cents. On July 1, 2018, the gas tax increased from 18 to 28 cents per gallon. Despite this increase, the City's gas tax revenue decreased by $500k from
2018 to 2019 due to changes to the State's distribution formula which keeps more funds at the State level. Revenue is forecasted conservatively given the current conditions. The City
continues to work with the State to understand the gasoline tax revenue estimates for the coming years.
As this fund's revenues decrease, the City continues to use income tax revenues to support the current level of street maintenance and repair, transferring funds from County Option
Income Tax Fund (#404).
Street Department - Historically, Streets has used approximately $450k from the Local Road & Street Fund (#251) to pay for asphalt and related paving materials. In 2018, Streets
earmarked $600k of its street maintenance budget in the Motor Vehicle Highway Fund (#202) for contracted paving work. In 2019, it was decided to budget an additional $550k in
the Motor Vehicle Highway Fund (#202) for paving materials and to use Local Road & Street Fund (#251) dollars to fund contracted paving. In 2020, contracted paving is budgeted
at $400k in the Motor Vehicle Highway Fund (#202) and $600k in the Local Road & Street Fund (#251).
Curb & Sidewalk Program - Three (3) Concrete Finishers were added to the 2019 budget. The addition of these positions enabled the Curb & Sidewalk crew to increase curb work
production from 2,601 feet in 2018 to 4,038 feet in 2019 and sidewalk production from 2,844 feet in 2018 to 4,943 feet in 2019. In 2020, an additional $200,000 was budgeted for the
Curb & Sidewalk program per Council's request.
104
City of South Bend, Indiana
Monthly Financial Report
November 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 2,627,044 2,627,044 414,206 86%
Interest Earnings - 15,007 144 14,000 12,050 12,050 1,950 86%
Interfund Transfers In - - - - - - - -
Total Revenue - 3,224,058 3,041,394 3,055,250 2,639,094 2,639,094 416,156 86%
Expenditures by Type
Personnel
Salaries & Wages - 290,561 988,102 253,678 219,552 - 219,552 34,126 87%
Fringe Benefits - 148,185 441,276 149,156 102,739 - 102,739 46,417 69%
Total Personnel - 438,746 1,429,378 402,834 322,290 - 322,290 80,543 80%
Supplies - 1,355,841 1,157,640 1,264,026 1,157,829 16,594 1,174,423 89,603 93%
Services & Charges
Professional Services - - - - - - - - -
Repairs & Maintenance - 774,629 439,246 1,293,246 1,028,612 154,192 1,182,804 110,442 91%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 774,629 439,246 1,293,246 1,028,612 154,192 1,182,804 110,442 91%
Capital - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 2,960,106 2,508,731 170,787 2,679,518 280,588 91%
Net Surplus / (Deficit)- 654,842 15,130 95,144 130,363 (40,424)
Beginning Cash Balance - - 650,402
Cash Adjustments - (4,440) -
Ending Cash Balance - 650,402 745,546 797,911
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The MVH Restricted Fund was established in 2019 due to a directive from the State Board of Accounts:
Starting on January 1, 2019, the political subdivision must post at the time of receipt of the distribution from the State Motor Vehicle Highway Account fifty percent (50%) of the
distribution to MVH Restricted. The political subdivision, by ordinance or resolution, may elect to allocate more than fifty percent (50%) of the distributions to MVH Restricted.
During the same fiscal year, the political subdivision may transfer, by ordinance or resolution, the amount allocated in excess of the 50% requirement from MVH Restricted to MVH.
In no event can any transfers from MVH Restricted to MVH reduce the fiscal year distributions from the State Motor Vehicle Highway Account below the 50% requirement for MVH
Restricted.
Any amounts allocated in excess of the required 50% of distributions which remain in MVH Restricted at the end of the fiscal year must remain in MVH Restricted until expended for
construction, reconstruction, or preservation.
This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. This fund also receives revenue from interest earned on the fund's cash balance.
Qualified Expenditures: Effective July 1, 2018, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction,
reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
105
City of South Bend, Indiana
Monthly Financial Report
November 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 1,614,328 1,614,328 (74,866) 105%
Intergov./ Grants 292,498 117,020 350,000 350,000 101,082 101,082 248,918 29%
Interest Earnings 70,031 132,553 4,098 34,098 41,349 41,349 (7,251) 121%
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 1,772,619 1,772,619 166,801 91%
Expenditures by Type
Supplies 555,400 63,646 250,000 58,876 4,468 50,548 55,016 3,860 93%
Services & Charges
Professional Services 14,000 175,032 80,000 688,976 200,078 530,276 730,354 (41,378) 106%
Repairs & Maintenance 764,121 376,289 1,250,000 1,792,316 772,852 508,416 1,281,268 511,048 71%
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 1,975,024 1,038,692 3,013,716 472,576 86%
Capital 391,854 2,095,286 400,000 2,252,797 1,486,033 681,496 2,167,530 85,267 96%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 3,465,525 1,770,737 5,236,262 561,703 90%
Net Surplus / (Deficit) 592,869 1,313,706 (1,101,440) (3,858,545) (1,692,906) (3,463,643)
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 3,600,645
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to track expenditures for road projects managed by the Engineering division of the Department of Public Works.
This fund receives gas taxes from the State of Indiana as its primary revenue source, forecasted conservatively given the changes in the State's distribution formula. In 2008, wheel tax
revenue was moved from this fund to the Motor Vehicle Highway Fund (#202). This fund also receives revenue from interest earned on the fund's cash balance.
Grants/Intergovernmental revenue is provided by the Indiana Department of Transportation (INDOT) and reimbursed through progress billing for state approved projects. In 2019,
$2.5 million was transferred from the Economic Development Income Tax Fund (EDIT) Fund (#408) to cover the cost of 20% local match for the Bendix Drive Pavement
Replacement Project.
The major project in this fund is the Bendix Drive Pavement Replacement Project: road reconstruction along Bendix Drive from Lathrop Road to the south end of the bridges over the
Indiana Toll Road. The construction cost estimate is $4,816,000 (2020 letting).
Other expenditures are for general street maintenance, traffic calming, outsourced paving, and traffic signal maintenance.
Interfund transfers out in 2019 through 2024 are transfers to the Local Road & Bridge Grant Fund (#265) to match the Community Crossings state grant from INDOT. The grant is a
50/50 matching program.
Cash Reserves Target
No reserve requirement
106
City of South Bend, Indiana
Monthly Financial Report
November 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 - - 144,097 144,097 144,097 - 100%
Interest Earnings 37,969 10,922 2,181 2,181 1,076 1,076 1,105 49%
Other Income 185,734 92,453 - - - - - -
Interfund Transfers In 254,000 - - - - - - -
Total Revenue 1,147,703 103,375 2,181 146,278 145,173 145,173 1,105 99%
Expenditures by Type
Services & Charges
Professional Services 390,739 257,469 - 23,860 17,856 6,004 23,860 - 100%
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 1,340,000 - - - - - - - -
Total Services & Charges 1,730,739 257,469 - 23,860 17,856 6,004 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 48,828 115,259 164,087 - 100%
Net Surplus / (Deficit)(1,522,191) (588,119) 2,181 (17,809) 96,345 (18,913)
Beginning Cash Balance 2,281,338 757,509 170,735
Cash Adjustments (1,638) 1,345 -
Ending Cash Balance 757,509 170,735 152,926 267,373
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes from the State for the purpose of infrastructure
expenditures. Per the state statute, a minimum of 75% must be spent on infrastructure projects. A total of $4,217,549, representing 75% of the total distribution, was deposited in May
2016, comprised of $4,160,901 distributed to the City and $56,648 distributed to the Redevelopment Authority. The remainder was deposited into the Rainy Day Fund (#102).
Based on the fund purpose listed above, the one-time payment of local income tax received for infrastructure improvements has been expended and therefore this fund is slated to be
inactivated.
The City continues to use this cash to help fund infrastructure projects. The fund should be spent down in the next year or so. Projects are managed by the Engineering division of the
Department of Public Works.
Cash Reserves Target
No reserve requirement - one-time distribution
- spend down to zero
107
City of South Bend, Indiana
Monthly Financial Report
November 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 6,986 6,986 (2,830) 168%
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 2,211,716 2,211,716 315,440 88%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,704,898 996,856 2,000,000 2,974,341 1,691,081 2,104,958 3,796,039 (821,698) 128%
Other Services & Charges 334,741 - - - - - - - -
Transfers Out - - - - - - - - -
Total Services & Charges 2,039,640 996,856 2,000,000 2,974,341 1,691,081 2,104,958 3,796,039 (821,698) 128%
Capital - - - - - - - - -
Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 1,691,081 2,104,958 3,796,039 (821,698) 128%
Net Surplus / (Deficit) (662,857) 120,116 2,656 (447,185) 520,635 (1,584,323)
Beginning Cash Balance 992,943 329,373 449,431
Cash Adjustments (712) (58) -
Ending Cash Balance 329,373 449,431 2,246 970,837
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in December 2016 to account for the receipt of the Community Crossings state grant and matching revenue (50/50) and for the payment of expenditures on
eligible projects, per the Indiana State Board of Accounts (SBOA).
- Community Crossings is a partnership between the Indiana Department of Transportation (INDOT) and Hoosier communities, both urban and rural, to invest in infrastructure
projects that catalyze economic development, create jobs, and strengthen local transportation networks.
In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer
from the LOIT 2016 Special Distribution Fund (#257).
In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund
(#257).
In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street
Fund (#251).
In 2020, the City is seeking $1 million in grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251).
2020 Expenditures are calculated on anticipated grant proceeds, plus the City's matching portion funded by Local Roads & Street Fund (#251). The Community Crossings Matching
Grant project includes pavement reconstruction - asphalt milling and resurfacing and curb ramps. Projects are managed by the Engineering division of the Department of Public
Works.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
108
City of South Bend, Indiana
Monthly Financial Report
November 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 16,176 16,176 3,824 81%
Other Income 493,328 584,181 493,328 493,328 493,328 493,328 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 543,992 653,840 501,328 513,997 510,173 510,173 3,825 99%
Expenditures by Type
Services & Charges
Professional Services - 1,502 500,000 597,870 108,890 96,265 205,155 392,715 34%
Repairs & Maintenance 671,364 710,820 - 142,099 42,614 99,485 142,099 - 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 1,262,969 253,869 195,750 449,619 813,350 36%
Capital 7,090 513,712 - 932,316 635,332 120,965 756,298 176,018 81%
Total Expenditures 678,454 1,226,034 500,000 2,195,285 889,201 316,715 1,205,916 989,368 55%
Net Surplus / (Deficit) (134,462) (572,194) 1,328 (1,681,288) (379,028) (695,743)
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 1,828,462
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2006 with the City's share of the proceeds for the lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital improvements projects
managed by the Engineering division of the Department of Public Works.
In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer
from the LOIT 2016 Special Distribution Fund (#257).
In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund
(#257).
In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street
Fund (#251).
In 2020, the City is seeking $1 million in grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251).
This fund receives principal and interest income from interfund loans (debt schedules 84 & 85) being repaid by the River East Residential TIF Fund (#436). The loans will be paid off
in 2024 and 2029. This fund also receives revenue from interest earned on the fund's cash balance.
Since the original funding for Major Moves was realized in 2006 from the lease proceeds of the Indiana Toll Road and the interfund loans will eventually be paid off, there will be no
funding source remaining by 2029. At that time, this fund will be spent down to zero.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
109
City of South Bend, Indiana
Monthly Financial Report
November 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 5,196,168 5,196,168 408,282 93%
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 5,297,070 5,297,070 414,666 93%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,143,124 1,067,497 - 1,067,497 75,627 93%
Fringe Benefits 502,791 421,865 518,320 507,470 457,041 - 457,041 50,429 90%
Total Personnel 1,570,069 1,451,934 1,650,594 1,650,594 1,524,538 - 1,524,538 126,056 92%
Supplies 277,367 254,413 424,000 454,360 314,964 2,492 317,455 136,905 70%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 5,193 994 504 - 504 490 51%
Utilities - - - - - - - - -
Education & Training 11,509 975 20,000 - - - - - -
Travel 2,556 1,137 9,900 - - - - - -
Repairs & Maintenance 972,796 810,289 720,000 819,299 1,052,106 - 1,052,106 (232,807) 128%
Interfund Allocations 851,115 998,406 958,978 958,978 879,063 - 879,063 79,915 92%
Other Services & Charges 884,322 998,584 1,036,700 1,227,946 1,102,168 151,390 1,253,558 (25,612) 102%
Interfund Transfers Out 1,004,039 1,053,026 1,231,349 979,349 979,213 - 979,213 136 100%
Total Services & Charges 3,726,338 3,862,416 3,982,120 3,986,566 4,013,054 151,390 4,164,444 (177,878) 104%
Capital - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,091,520 5,852,556 153,882 6,006,437 85,083 99%
Net Surplus / (Deficit) (79,622) (79,367) (439,564) (379,784) (555,485) (709,367)
Beginning Cash Balance 533,909 525,571 449,145
Cash Adjustments 71,284 2,941 -
Ending Cash Balance 525,571 449,145 69,361 (273,246)
Cash Reserves Target 557,377 556,876 609,152
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the operations of the Solid Waste Division of the Department of Public Works. Solid Waste provides exceptional waste management services for the residents
of South Bend. They collect an average of 29,200 tons of trash annually through weekly service. Additional services available to residents include trash extra bulky collection, weekly
yard waste collection, yard waste extra bulky collection, and Christmas tree collection.
This fund is funded by charging City residents a monthly fee for pick-up and disposal of trash at an area landfill/transfer station and recycling centers. The City may pursue a
trash/yard waste collection fee increase to cover expenses. The most recent rate increases were in 2008 (ordinance no. 9861-08) and 2017 (ordinance no. 10400-15).
Landfill costs continue to rise and are forecasted to increase 3% per year. The yard waste program participation increased from 52% in 2018 to 61% in 2019. This requires additional
yard waste totes and overtime wages. In 2020, an additional $10,000 is budgeted in Education & Training for training on the new route software. The increase in health insurance is
due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps
will increase by 2% from 2019 to 2020.
Solid Waste's capital needs are tracked in a separate capital fund (#611). Funds are transferred to capital fund as needed for the payment of debt service payments for capital leases. The
City purchases new trash trucks through 5-year capital leases.
Cash Reserves Target
10% of Annual expenditures
110
City of South Bend, Indiana
Monthly Financial Report
November 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 5,423 617 617 935 935 (318) 152%
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 1,231,349 979,213 979,213 252,136 80%
Total Revenue 1,007,115 1,058,449 1,231,966 1,606,966 1,355,148 1,355,148 251,818 84%
Expenditures by Type
Services & Charges
Debt Service Principal 937,090 970,891 1,159,236 1,159,236 927,626 - 927,626 231,610 80%
Debt Service Interest & Fees 65,381 67,113 72,113 72,113 51,027 - 51,027 21,086 71%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 978,653 - 978,653 252,696 79%
Capital - - - 469,000 53,416 410,230 463,646 5,354 99%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,700,349 1,032,069 410,230 1,442,299 258,050 85%
Net Surplus / (Deficit)4,645 20,445 617 (93,383) 323,080 (87,150)
Beginning Cash Balance 39,995 44,494 64,925
Cash Adjustments (146) (15) -
Ending Cash Balance 44,494 64,925 (28,458) 388,116
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used for debt service and capital expenditures related to the Solid Waste Division of the Department of Public Works.
This fund receives interfund transfers from the Solid Waste Operations Fund (#610) to cover expenditures as needed.
Over the next five years, Solid Waste plans to replace older trucks with side-load dedicated units, replacing about two trucks a year. These trucks will be purchased with capital lease
proceeds and paid off over a 5-year period.
2019 expenditures included $94,000 for the purchase of new route software.
2020 expenditures include a side-load dedicated unit (trask truck) and a used bobcat.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
111
City of South Bend, Indiana
Monthly Financial Report
November 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 18,101,485 18,101,485 1,317,551 93%
Interest Earnings 52,112 89,938 30,000 30,000 26,192 26,192 3,808 87%
Other Income 33,327 37,155 47,500 57,935 28,427 28,427 29,508 49%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 1,639,300 1,639,300 149,027 92%
Interfund Transfers In 108,690 159,826 100,000 100,000 60,110 60,110 39,890 60%
Total Revenue 16,973,411 20,450,225 21,384,863 21,395,298 19,855,515 19,855,515 1,539,784 93%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,648,888 3,108,576 - 3,108,576 540,312 85%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,543,296 1,324,712 - 1,324,712 218,584 86%
Total Personnel 5,180,210 4,574,540 5,192,184 5,192,184 4,433,288 - 4,433,288 758,896 85%
Supplies 1,319,059 1,499,242 1,681,960 1,709,578 1,170,945 223,296 1,394,241 315,337 82%
Services & Charges
Professional Services 545,752 891,024 774,500 1,215,533 795,660 331,868 1,127,529 88,004 93%
Printing & Advertising 469 1,165 10,359 10,359 1,958 771 2,729 7,630 26%
Utilities 777,050 769,708 833,700 837,400 710,190 - 710,190 127,210 85%
Education & Training 11,331 10,627 30,175 36,960 10,322 290 10,612 26,348 29%
Travel 2,785 2,386 18,750 18,750 2,644 - 2,644 16,106 14%
Repairs & Maintenance 359,337 321,740 390,200 537,603 340,163 200,604 540,767 (3,164) 101%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 2,002,306 - 2,002,306 182,028 92%
Debt Service Principal 394,755 396,892 402,017 402,017 401,882 - 401,882 135 100%
Debt Service Interest & Fees 35,731 23,014 15,525 15,525 15,525 - 15,525 - 100%
Other Services & Charges 2,049,852 3,008,526 3,383,350 3,658,572 2,860,856 441,460 3,302,316 356,256 90%
Interfund Transfers Out 2,047,442 5,539,552 5,953,486 5,948,486 4,743,606 - 4,743,606 1,204,880 80%
PILOT 1,730,831 1,662,624 1,629,442 1,629,442 1,493,655 - 1,493,655 135,787 92%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,494,981 13,378,768 974,993 14,353,760 2,141,220 87%
Capital - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 18,983,000 1,198,289 20,181,289 3,215,453 86%
Net Surplus / (Deficit) 1,179,289 (230,166) (1,115,119) (2,001,445) 872,515 (325,774)
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 2,202,973 4,866,281
Cash Reserves Target 789,706 1,034,020 1,169,837
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund was established to account for all revenue and operational expenses of the water utility. This fund provides the monies for debt service obligations, reserve requirements
and revenue funded capital improvements through transfer of monies to other funds within the utility operations.
The general source of the Utilities revenue comes from the water service that is provided to its customers.
Quarter 1 of 2020 includes the final three months of a two phase increase in water rates and charges. Forecast assumptions remain flat with minimal change.
Other Income - consists of reimbursements, sale of fixed assets, and other miscellaneous type sales.
Interfund Allocation Reimbursement - the Utility Customer Service Fee and the Payroll Cost Allocation.
Transfers In - cash interest earnings received from Water Work's Funds 624, 625, 626 and 629.
Operation expenses include those incurred in operating source of supply and pumping facilities, treatment facilities and distribution facilities. In addition, customer service costs are
related to account billing and collections. Transfers Out provide the funding for annual debt service payments, capital expenditures, additional operations & maintenance (O&M)
cash reserves, and for payment in lieu of taxes (PILOT) transferred to the General Fund (#101).
2020 staffing changes include two non-bargaining position title and responsibility changes. Positions are Director of Distribution and Manager-Distribution Services and Records.
In 2019, there was a one-time break in the health insurance cost per employee. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Debt service principal and interest payments are for capital leases used to purchase water meters. The leases will be paid off in 2021 and 2022 (debt schedules #149 & #158).
In 2020, the decrease in Other Services & Charges is due to the 2019 Budget including $490,000 for the new utility billing software implementation project.
Cash Reserves Target
5% of Annual expenditures
112
City of South Bend, Indiana
Monthly Financial Report
November 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 225,863 192,850 100,000 200,965 234,334 234,334 (33,369) 117%
Interest Earnings 35,872 90,537 25,000 45,000 46,633 46,633 (1,633) 104%
Other Income - - - - 9,568 9,568 (9,568) -
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 3,540,175 3,540,175 321,825 92%
Total Revenue 269,787 3,524,387 3,987,000 4,107,965 3,830,710 3,830,710 277,255 93%
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 4,756,255 628,750 2,476,684 3,105,434 1,650,821 65%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 640,418 2,578,807 3,219,225 1,650,822 66%
Net Surplus / (Deficit) (254,403) 2,311,733 845,000 (762,082) 3,190,292 611,485
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 7,394,125
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2020 projects include:
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
Building Improvements: $235,000
• Olive Street Garage #2 roof restoration - $35,000
• Olive Street Admin Bldg roof restoration - $100,000
• arched building for storage of aggregate material - $100,000
Vehicles & Equipment : $527,000
• (3) mini cargo vans - $99,000
• (1) cargo van - $40,000
• (1) midsize car - $25,000
• (1) sport utility vehicle - $33,000
• (1) 4WD pickup truck with plow - $45,000
• (1) crew truck - $200,000
• (1) 4WD truck with valve machine - $65,000
• (1) mobile light generator - $20,000
Booster Pump Stations: $78,000
• Locust booster station - $12,000
• Topsfield booster station - $12,000
• Winterberry booster station - $54,000
Wells: $179,000
• Carriage Hills well field - $64,000
• Cleveland North well field - $115,000
Mains: $680,000
• Water main, hydrant, and valve replacement; includes hydrostop tapping, line stop, Inserta valve (1) -
$80,000
North Station Filtration Plant Rehabilitation: $672,000 (2020) / $950,000 (2019)
Upgrades and replacements include:
• outdated chlorine gas system
• scrubber chemical
• filter media
• raw water piping
• dehumidification system
• HVAC compressors
• outdated PLCs
• high service pumps
Pinkhook Filtration Plant Rehabilitation : $771,000 (2020) / $2M overall budget
Project elements include:
• replacement of electronic actuator valves
• replacement of filter underdrains
• control panel and motor upgrades
• air handling system upgrades
• building roof repairs
This fund is used for acquiring, constructing, and improving water utility capital assets. Water utility capital assets include wells, reservoirs, transmission and distribution mains, water
meters, pumping equipment, treatment equipment, transportation equipment, and other general plant items.
Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the water system.
This fund receives interfund transfers from the Water Works Operations Fund (#620).
Water Meters
• 2020-2024 Interfund Transfer In includes $800,000 annually for water meters
• restricted cash accumulation beginning in 2018-2024 will total $5,600,000
• use of monies is for a future meter change out program
113
City of South Bend, Indiana
Monthly Financial Report
November 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 10,369 10,369 9,631 52%
Total Revenue 26,882 39,720 20,000 20,000 10,369 10,369 9,631 52%
Expenditures
Interfund Transfers Out 24,957 34,076 20,000 20,000 15,596 - 15,596 4,404 78%
Total Expenditures 24,957 34,076 20,000 20,000 15,596 - 15,596 4,404 78%
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 1,262,836
Cash Reserves Target 1,298,632 1,287,448 1,287,448
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the
customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
100% cash reserves for customer deposits
114
City of South Bend, Indiana
Monthly Financial Report
November 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 8,110 8,110 11,890 41%
Other Income - - - - - - - -
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 1,116,500 1,116,500 704,986 61%
Total Revenue 2,002,533 2,039,869 1,841,486 1,841,486 1,124,610 1,124,610 716,876 61%
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 9,272 - 9,272 10,728 46%
Total Services & Charges 300,794 3,483,048 1,841,486 1,841,486 231,247 1,279,161 1,510,409 331,078 82%
Capital - - - - - - - - -
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 231,247 1,279,161 1,510,409 331,078 82%
Net Surplus / (Deficit) 1,701,739 (1,443,179) - - 893,363 (385,798)
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 1,179,984
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
115
City of South Bend, Indiana
Monthly Financial Report
November 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 11,487 11,487 8,513 57%
Total Revenue 25,420 39,016 20,000 20,000 11,487 11,487 8,513 57%
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 - - 11,487 11,487
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 1,441,849
Cash Reserves Target 1,422,922 1,427,971 1,427,971
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The purpose of this fund is to ensure compliance with certain debt service bond covenants. The required cash balance is determined by the debt service financing arrangements at the
time of issuance.
This fund receives revenue from interest earned on the fund's cash balance.
Excess interest earned on this fund's cash balance is transferred to the Water Works Operation Fund (#620). The debt service reserve amount is used towards the last debt service
payment.
Cash Reserves Target
100% cash reserves per bond covenants and
Crowe Horwath
116
City of South Bend, Indiana
Monthly Financial Report
November 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 23,459 23,459 16,541 59%
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 40,390 40,390 199,610 17%
Expenditures
Interfund Transfers Out 43,905 65,938 40,000 40,000 35,243 - 35,243 4,757 88%
Total Expenditures 43,905 65,938 40,000 40,000 35,243 - 35,243 4,757 88%
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 2,908,624
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The purpose of this fund is to hold cash reserves equivalent to two months of Water Works' budgeted operating expenses. This serves as fiscal protection against the risk of revenue
shortfalls, emergencies, and other economic risks that may impact the Water Utility's ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) will
transfer funds to increase the cash reserves. Additional reserve is required in 2020 to cover encumbrances rolled over from 2019 to 2020.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
16.67% of annual operating expenses in Fund
620, net of transfers
117
City of South Bend, Indiana
Monthly Financial Report
November 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 640,050 652,271 645,105 645,105 614,132 614,132 30,973 95%
Interest Earnings 34,121 57,505 25,197 25,197 17,223 17,223 7,974 68%
Other Income - 365 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 674,171 710,141 670,302 670,302 631,355 631,355 38,947 94%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 115,313 107,430 - 107,430 7,883 93%
Fringe Benefits 69,760 44,267 48,247 48,247 47,088 - 47,088 1,160 98%
Total Personnel 218,059 152,608 163,560 163,560 154,517 - 154,517 9,043 94%
Supplies 32,495 29,334 16,265 84,785 22,190 9,033 31,223 53,562 37%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - 700 700 - - - 700 0%
Repairs & Maintenance 250,641 291,547 386,000 395,424 460,447 6,381 466,828 (71,404) 118%
Interfund Allocations 17,868 75,495 84,511 84,511 77,468 - 77,468 7,043 92%
Other Services & Charges 6,150 3,828 6,500 13,375 9,771 - 9,771 3,604 73%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 274,659 370,870 477,711 494,010 547,686 6,381 554,067 (60,057) 112%
Capital - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 742,355 724,394 15,414 739,807 2,548 100%
Net Surplus / (Deficit) 148,958 157,329 12,766 (72,053) (93,038) (108,452)
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 2,068,043
Cash Reserves Target 131,303 138,203 185,589
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Sewer Insurance program is funded by a monthly charge on City residents' sewer bills. The City is responsible for the main sewer line; from the main line to the house is the
homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean-out by a plumber, i.e., collapsed line, complete
root infiltration, etc. that requires excavation work - a "dig". The program is set up so that the homeowner pays a maximum $500 deductible toward the cost of the repair and the City
pays the rest.
This fund collects a monthly charge on City residents' sewer bills. This fund also receives revenue from interest earned on the fund's cash balance.
In 2020, the budget was increased for contracted repairs. This increase is in response to the number of new customers who are hooking into the City of South Bend sewer system; with
new customers comes more opportunity for needed repairs. Also, an aging infrastructure costs more to maintain/repair. In summation, with an increased customer base, costs will
continue to go up. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is
increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
Cash Reserves Target
25% of Annual expenditures
118
City of South Bend, Indiana
Monthly Financial Report
November 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 33,850,581 33,850,581 4,830,096 88%
Interest Earnings 234,125 387,785 45,000 90,000 73,627 73,627 16,373 82%
Other Income 98,616 93,446 50,784 73,116 36,100 36,100 37,016 49%
Interfund Allocation Reimb - 421,463 446,759 446,759 409,530 409,530 37,229 92%
Interfund Transfers In 456,442 327,330 145,000 145,000 73,149 73,149 71,851 50%
Total Revenue 39,307,114 40,475,911 39,368,220 39,435,552 34,442,987 34,442,987 4,992,565 87%
Expenditures by Division
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 5,353,743 2,513,345 7,867,088 1,494,822 84%
Concrete Crew 387,496 418,317 517,611 535,869 378,067 6,231 384,298 151,571 72%
Wastewater 29,273,354 32,455,408 34,798,285 36,134,401 31,602,913 1,959,383 33,562,296 2,572,105 93%
Organic Resources 1,557,590 1,609,596 1,656,029 1,683,929 1,523,100 39,689 1,562,788 121,141 93%
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 38,857,823 4,518,648 43,376,471 4,339,639 91%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,134,101 4,330,451 - 4,330,451 803,650 84%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,070,439 1,812,721 - 1,812,721 257,718 88%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 6,143,172 - 6,143,172 1,061,368 85%
Supplies 1,747,634 1,739,090 2,214,711 2,605,549 1,545,199 355,608 1,900,807 704,742 73%
Services & Charges
Professional Services 1,364,991 1,634,972 1,601,000 2,041,693 704,985 543,508 1,248,492 793,201 61%
Printing & Advertising 746 297 9,711 9,261 763 - 763 8,498 8%
Utilities 1,045,885 1,206,860 1,314,860 1,319,064 1,021,461 16,733 1,038,194 280,870 79%
Education & Training 12,948 17,885 41,500 34,600 12,122 223 12,345 22,255 36%
Travel 15,961 10,139 48,000 36,976 6,202 - 6,202 30,774 17%
Repairs & Maintenance 1,278,587 2,267,292 1,903,834 2,150,156 1,356,176 567,666 1,923,841 226,315 89%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 5,174,886 - 5,174,886 470,446 92%
Debt Service Principal 602,115 564,025 523,738 523,738 514,260 - 514,260 9,478 98%
Debt Service Interest & Fees 41,596 25,784 16,278 16,278 16,278 - 16,278 - 100%
Other Services & Charges 2,986,905 2,909,301 2,877,627 5,754,471 2,370,565 3,034,911 5,405,476 348,995 94%
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 4,209,653 - 4,209,653 382,696 92%
Total Services & Charges 28,469,203 32,121,074 34,356,331 37,906,020 31,169,451 4,163,040 35,332,491 2,573,529 93%
Capital - - - - - - - - -
Total Expenditures 37,554,179 40,274,007 43,775,582 47,716,109 38,857,823 4,518,648 43,376,471 4,339,639 91%
Net Surplus / (Deficit) 1,752,935 201,904 (4,407,362) (8,280,557) (4,414,836) (8,933,484)
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 10,627,101
Cash Reserves Target 1,877,709 2,013,700 2,385,805
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
5% of Annual expenditures
This fund accounts for the operations of the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew.
Wastewater Division: Facilitates the collection, treatment and disposal of wastewater. Responsible for the operation of the treatment facility, which is a conventional activated sludge
plant, the interceptor sewer system, the combined sewer overflow (CSO) system and the remote sewage lift stations.
Sewers Division: Oversees the repair and maintenance of approximately 700 miles of sanitary sewer and storm drains. Along with the sanitary and storm lines, Sewers also maintains
around 10,000 catch basins, inlets and drains. Maintenance of the sewer system is assisted by a vactor truck outfitted with a specialized camera system that enables real-time viewing of
the inside of the sewer lines. This allows for the identification of issues to be addressed before they become problems that can affect the public. Sewers also mows and upkeeps the City’s
retention ponds.
Organic Resources Division: Recycles collected yard waste, leaves, and brush for compost and mulch products.
This fund receives revenue from charges for utility services for the City's residents. Nominal increases in revenue are projected. The sewer user rate will not change but the outside
surcharge rate will increase slightly.
Interfund Allocation Reimbursement - a portion of wages and benefits for positions that serve other divisions within the Department of Public Works. These positions are allocated out
to the following divisions: Streets and Curb & Sidewalk (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew.
Interfund Transfer In - incoming interest earnings receipts from Sewage Works Reserve O&M Fund (#643) and the Sewage Works Customer Deposit Fund (#654).
The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019 . In 2020, health insurance cost per employee is increased back to the
regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. From 2019 to 2020, the budgeted expenditures increased 6% as compared to the 2019 adopted budget
($41.1 million). Interfund Transfers Out include: transfers to the Sewage Works Sinking Fund (#649) to fund debt service payments on bonds, transfers to the Sewage Works Capital
Fund (#642) to fund capital expenditures, and a transfer to the General Fund (#101) for payment in lieu of taxes (PILOT).
119
City of South Bend, Indiana
Monthly Financial Report
November 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 691,413 475,488 300,000 459,698 539,104 539,104 (79,406) 117%
Interest Earnings 150,885 282,731 60,000 130,000 127,899 127,899 2,101 98%
Debt Proceeds - - - - - - - -
Other Income - - - 17,342 17,342 17,342 - 100%
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 8,518,040 8,595,345 8,595,345 (77,305) 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 8,007,565 11,450,418 2,664,602 81%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,115,020 3,442,853 8,007,565 11,450,418 2,664,602 81%
Net Surplus / (Deficit) 1,771,056 336,448 610,000 (5,596,980) 5,152,492 (2,855,073)
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 3,820,084 14,607,341
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to purchase capital equipment and fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater, Sewers, Organic
Resources, and Concrete Crew.
Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the sewer system. This fund receives
interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover capital expenditures.
2020 projects include:
Capital Equipment
Wastewater and Organic Resources:
• (1) cargo van with CNG - $36,000
• (1) front end loader - $310,000
• (1) pickup truck with plow - $40,000
• (1) utility cart - $15,000
Sewers:
• (2) vacuum sweepers - $550,000
• (1) hydro-excavator - $275,000
• (2) pickup trucks with CNG - $65,000
• (2) compressors - $120,000
Wastewater Treatment Plant (WWTP) Upgrades
Final Clarifiers 1-5: $4.1M–$5.3M
• Structural concrete repairs and tank coatings
• Replace scrapper mechanism, bridges, drive assemblies, and handrail; rehabilitate weirs
• Raise final clarifier 1-3 influent walls
Aeration Basins 1-4: $520K–$600K
• Replace pass 1-2 gates, provide new stop log frame and stop logs for east aeration tank influent channel
isolation
• Lengthen effluent weirs
• Demolish old equipment and piping at tanks and in aeration gallery tunnel
Disinfection Building: $1.6M–$2.2M
• Replace chlorine and sulfur dioxide distribution systems; evaporators and scrubber system
• Programmable logic controller and SCADA upgrades
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
120
City of South Bend, Indiana
Monthly Financial Report
November 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 44,667 44,667 75,333 37%
Interfund Transfers In 238,226 151,717 - - - - - -
Total Revenue 332,938 303,127 120,000 120,000 44,667 44,667 75,333 37%
Expenditures
Interfund Transfers Out 88,247 127,330 120,000 120,000 67,255 - 67,255 52,745 56%
Total Expenditures 88,247 127,330 120,000 120,000 67,255 - 67,255 52,745 56%
Net Surplus / (Deficit) 244,692 175,797 - - (22,588) (22,588)
Beginning Cash Balance 5,160,858 5,385,946 5,563,851
Cash Adjustments (19,604) 2,108 -
Ending Cash Balance 5,385,946 5,563,851 5,563,851 5,550,801
Cash Reserves Target 4,143,598 4,534,025 5,323,399
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The purpose of this fund is to hold cash reserves equivalent to two months of Sewage Works' budgeted operating expenses (Fund #641). This serves as fiscal protection against the risk
of revenue shortfalls, emergencies, and other economic risks that may impact the Sewage Works' ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will
transfer funds to increase the cash reserves.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (#641).
Cash Reserves Target
16.67% of annual operating expenses in Fund
641, net of transfers
121
City of South Bend, Indiana
Monthly Financial Report
November 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 39,455 39,455 5,545 88%
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 13,893,851 13,893,851 5,545 100%
Expenditures by Type
Services & Charges
Debt Service Principal 7,147,038 5,931,732 6,076,557 12,001,557 5,126,557 665,000 5,791,557 6,210,000 48%
Debt Service Interest & Fees 2,004,813 1,844,562 1,708,458 2,027,263 1,789,690 33,465 1,823,155 204,108 90%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 9,151,851 7,776,294 7,785,015 14,028,820 6,916,247 698,465 7,614,712 6,414,108 54%
Total Expenditures 9,151,851 7,776,294 7,785,015 14,028,820 6,916,247 698,465 7,614,712 6,414,108 54%
Net Surplus / (Deficit) 109,202 123,847 48,000 (129,424) 6,977,604 6,279,139
Beginning Cash Balance 857,884 963,679 1,087,745
Cash Adjustments (3,407) 219 -
Ending Cash Balance 963,679 1,087,745 958,321 8,067,214
Cash Reserves Target 963,679 1,087,745 958,321
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to pay all debt service obligations for Sewage Works.
This fund receives transfers from the Sewage Works Operating Fund (#641) to satisfy bond covenants and pay for debt service principal and interest on outstanding debt. This fund
also receives revenue from interest earned on the fund's cash balance.
Current debt includes:
- 2009 Sewage Works Revenue Bonds, State Revolving Fund - final payment 12/1/28, (debt schedule #70)
- 2010 Sewage Works Revenue Bonds - final payment 12/1/30, (debt schedule #80)
- 2011 Sewage Works Revenue Bonds - final payment 12/1/31, (debt schedule #93)
- 2012 Sewage Works Revenue Bonds - final payment 12/1/32, (debt schedule #101)
- 2013A Sewage Works Revenue Bonds - final payment 12/1/24 , (debt schedule #105)
- 2015 Sewage Works Refunding Bonds, Refund 2006 & 2007 - final payment 12/1/25, (debt schedule #145)
Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
Cash Reserves Target
100% cash reserves per bond covenants
122
City of South Bend, Indiana
Monthly Financial Report
November 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 20,868 20,868 24,132 46%
Total Revenue 65,897 87,669 45,000 45,000 20,868 20,868 24,132 46%
Total Expenditures - - - 322,566 322,566 - 322,566 - 100%
Net Surplus / (Deficit)65,897 87,669 45,000 (277,566) (301,698) (301,698)
Beginning Cash Balance 4,138,349 4,204,246 4,291,915
Cash Adjustments - - -
Ending Cash Balance 4,204,246 4,291,915 4,014,349 3,990,217
Cash Reserves Target 4,204,246 4,291,915 4,014,349
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for required debt service reserves as required by bond documents.
This fund receives revenue from interest earned on the fund's cash balance.
The debt service reserve amount is used towards the last debt service payment.
Cash Reserves Target
100% cash reserves per bond covenants and
Crowe Horwath
123
City of South Bend, Indiana
Monthly Financial Report
November 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 4,217 4,217 20,783 17%
Total Revenue - 3,107 25,000 25,000 4,217 4,217 20,783 17%
Expenditures
Interfund Transfers Out - - 25,000 25,000 5,894 - 5,894 19,106 24%
Total Expenditures - - 25,000 25,000 5,894 - 5,894 19,106 24%
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 204,693 413,157 413,157 627,610
Cash Reserves Target 204,693 413,157 413,157
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the
customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
Cash Reserves Target
100% cash reserves for customer deposits
124
City of South Bend, Indiana
Monthly Financial Report
November 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 447,240 447,563 451,610 451,610 408,578 408,578 43,032 90%
Interest Earnings 14,198 15,370 4,949 4,949 3,872 3,872 1,077 78%
Other Income - 103 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 461,438 463,036 456,559 456,559 412,450 412,450 44,109 90%
Expenditures by Type
Personnel
Salaries & Wages 43,222 61,398 73,920 73,920 27,328 - 27,328 46,592 37%
Fringe Benefits 3,307 4,659 5,655 5,655 2,157 - 2,157 3,498 38%
Total Personnel 46,529 66,057 79,575 79,575 29,485 - 29,485 50,090 37%
Supplies 1,184 - 5,000 5,000 3,443 1,337 4,781 219 96%
Services & Charges
Repairs & Maintenance 9,606 - - - - - - - -
Interfund Allocations 31,381 40,243 42,385 42,385 38,853 - 38,853 3,532 92%
Debt Service Principal 48,404 - - - - - - - -
Debt Service Interest & Fees 576 - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 2,368 - 2,368 4,132 36%
Interfund Transfers Out 550,000 550,000 300,000 300,000 275,000 - 275,000 25,000 92%
Total Services & Charges 645,740 593,662 348,885 348,885 316,221 - 316,221 32,664 91%
Capital - - - - - - - - -
Total Expenditures 693,453 659,719 433,460 433,460 349,149 1,337 350,486 82,973 81%
Net Surplus / (Deficit) (232,015) (196,683) 23,099 23,099 63,301 61,964
Beginning Cash Balance 822,096 593,308 398,183
Cash Adjustments 3,227 1,558 -
Ending Cash Balance 593,308 398,183 421,282 450,058
Cash Reserves Target 173,363 164,930 108,365
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the fall and spring leaf collection program. This program is managed by the Department of Public Works through the Streets division.
This fund was established in 1989 (ordinance 8007-89) in response to the problems brought about by the layers of dead leaves that collect in the fall. The City instituted a leaf pick-up
program, called "Operation Re-Leaf," which encompassed using leaf vacuums as the primary collection tool. The City collects and disposes of leaves for residents to mitigate the
practice of burning leaves. Burning leaves impacts air quality and can cause house/wild fires.
(Ord. No. 7895-88, § 1; Ord. No. 8023-89, § 1; Ord. No. 9641-05, § I, 11-18-05)
Beginning in the fall 1989, the service charge per customer for this program was eighteen cents ($0.18) per month per household. Starting January 1, 2006, the charge was increased to
ninety-nine cents ($0.99) per month per household. The charge is included on residents' utility bills. There are currently 37,638 customers who pay for this service.
This fund also receives revenue from interest earned on the fund's cash balance.
In 2017, in an effort to attract candidates who will stay for the entire program, the hourly wage was increased from $10.20 per hour to $13.00 per hour with the possibility of a $3.00 an
hour attendance bonus for those employees who work until the last day of the program. In 2018, the hourly wage was increased to a flat $16.00 per hour. In addition, a job fair was
held with on-site interviews for those who attended. This approach, coupled with the increased hourly wage, improved retention. The City plans to continue this practice.
Interfund Transfers Out are for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by the Streets division in the Motor Vehicle Highway Fund (#202).
Currently, the leaf pickup program does not fund itself and the City has been spending down this fund's cash balance. As a result, the amount transferred to the Motor Vehicle
Highway Fund (#202) has been reduced going forward. The City will look for ways to better fund this program.
Cash Reserves Target
25% of Annual expenditures
125
City of South Bend, Indiana
Monthly Financial Report
November 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 1,041,360 951,463 951,463 89,897 91%
Interest Earnings - 1,341 - 5,000 4,187 4,187 813 84%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - 518,432 1,041,360 1,046,360 955,651 955,651 90,710 91%
Expenditures by Type
Services & Charges
Professional Services - 54,500 - 10,500 4,419 144,831 149,250 (138,750) 1421%
Other Services & Charges - - - 5,000 2,644 - 2,644 2,356 53%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - 54,500 - 15,500 7,063 144,831 151,894 (136,394) 980%
Capital - 275,886 825,000 856,230 90,050 294,855 384,906 471,324 45%
Total Expenditures - 330,386 825,000 871,730 97,113 439,686 536,800 334,930 62%
Net Surplus / (Deficit)- 188,046 216,360 174,630 858,537 418,851
Beginning Cash Balance - - 124,406
Cash Adjustments - (63,640) -
Ending Cash Balance - 124,406 299,036 953,959
Cash Reserves Target - 82,597 217,933
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
On January 14, 2019, the Common Council passed an ordinance to establish a storm water user fee (ordinance 10633-19). This fund was established to track receipt of the storm water
fee revenue and expense of that revenue on storm water projects.
- The storm sewer system consist of sewers, storm inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control
facilities designed for the collection, control, transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to improving drainage, controlling
flooding, improving water quality and implementing regulations.
The storm water fee structure is a flat rate of $2 per month for residential customers and $5 per month for non-residential customers. The fee took effect on June 1, 2019.
- This storm water user rate shall apply for a period of at least two years with subsequent transition to a rate based upon the quantity of impervious surface area in a parcel of real estate
after study and evaluation by the City' s Department of Public Works and upon Common Council approval.
Actual stormwater needs top around $3,000,000 in areas such as Riverbank Stabilization, downspout disconnection plan, drainage projects, South Bend Dam, Flood Mitigation,
Western Avenue Phase III Storm Sewer, and the Michigan Street Separation. However the proposed area for the 2020 budget are as follow: downspout disconnection program, street
drainage corrections, stormwater study, DSSMR for South Bend Dam, and miscellaneous drainage repairs. $375,000 for storm water projects also budgeted in the Sewage Works
Capital Fund (#642).
Cash Reserves Target
25% of Annual expenditures
126
City of South Bend, Indiana
Monthly Financial Report
November 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 45,396 45,396 65,704 41%
Interest Earnings 5,889 18,352 - 8,000 6,851 6,851 1,149 86%
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 52,265 52,265 67,235 44%
Expenditures by Subdivisions
NEAT Crew 448,386 435,893 - 35,895 23,896 - 23,896 11,999 67%
Unsafe Building 236,555 156,655 111,500 120,500 103,914 14,081 117,995 2,505 98%
Total Expenditures 684,941 592,547 111,500 156,395 127,810 14,081 141,891 14,504 91%
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 27,380 24,340 3,035 27,375 5 100%
Repairs & Maintenance 223,202 153,241 - - - - - - -
Interfund Allocations 57,916 34,894 - - - - - - -
Other Services & Charges 68,404 73,977 95,200 121,300 98,012 11,046 109,058 12,242 90%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 122,352 14,081 136,433 12,247 92%
Capital - 24,580 - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 127,810 14,081 141,891 14,504 91%
Net Surplus / (Deficit) 162,757 372,767 - (36,895) (75,545) (89,626)
Beginning Cash Balance 379,148 543,230 923,154
Cash Adjustments 1,325 7,157 -
Ending Cash Balance 543,230 923,154 886,259 841,457
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement
The Unsafe Building Fund was established in 2016 (ordinance 10416-16) to receive fines and fees related to Indiana's Unsafe Building law (IC 36-7-9). The expenses incurred for
board-ups, demolitions, ordinance violation abatements, and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code
Enforcement and shares the same mission to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building
Law, and the 2000 International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens' complaints,
partners with volunteer neighborhood associations for neighborhood clean-ups, and works directly through community outreach programs to enrich the City of South Bend's
neighborhoods.
This fund receives revenue from fines and fees relating to Unsafe Building laws including the following sources: vacant and abandoned registrations, board-ups, demolitions, forfeited
performance bonds, special assessments, and civil penalties.
Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement will be moved into the newly established Code
Enforcement Fund (#230), resulting in a large decrease in expenditures from 2019 to 2020. This will allow for more transparency regarding the Unsafe Building fines and fees collected
in this fund and the expenditure of those revenues on allowable expenses. The expenditures in this fund will be equal to or less than revenues received. Budgeted expenditures includes
emergency demolitions and expenses associated with monitoring unsafe building concerns.
127
City of South Bend, Indiana
Monthly Financial Report
November 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 99,945 104,930 104,930 (4,985) 105%
Interest Earnings 137 351 200 255 451 451 (196) 177%
Interfund Transfers In - - 245,626 245,626 225,157 225,157 20,469 92%
Total Revenue 447 7,726 345,826 345,826 330,538 330,538 15,288 96%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 110,373 - 110,373 73,305 60%
Fringe Benefits - - 82,188 82,188 54,252 - 54,252 27,936 66%
Total Personnel - - 265,866 265,866 164,625 - 164,625 101,241 62%
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 1,748 - 1,748 8,252 17%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 5 - 72,800 72,800 3,254 26,850 30,104 42,697 41%
Capital - - - - - - - - -
Total Expenditures 5 - 345,826 345,826 168,210 26,850 195,060 150,766 56%
Net Surplus / (Deficit) 442 7,726 - - 162,328 135,478
Beginning Cash Balance 9,685 10,105 17,823
Cash Adjustments (22) (9) -
Ending Cash Balance 10,105 17,823 17,823 180,182
Cash Reserves Target 1 - 34,583
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance (10427-16) and the Rental Safety Verification Program (RSVP) ordinance (10644-
19). Both of these programs are managed by the Department of Code Enforcement.
Revenue generation for the Rental Safety Verification Program (RSVP) will be derived from follow up re-inspection fees and assessments for noncompliance. First and second
inspections will have no charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this
program is new, revenue could vary greatly from current estimates. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference.
Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the
program. However, previous guidelines for landlord registrations will be integrated into RSVP while working with landlords.
Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). Starting in 2020, RSVP will be moved into this fund in order to
better track its revenue and expenditures.
From 2019 to 2020, two additional Code Inspectors will be added to expand the program, totaling $126,887 including wages and benefits. Health insurance increases and a 2% cost of
living increase for non-bargaining staff also attributed to increased personnel expense.
Professional Services increased by $54,000 for a professional service agreement with St. Vincent de Paul Society to provide relocation services to displaced residents as a result of
uninhabitable homes.
Cash Reserves Target
10% of Annual expenditures
128
City of South Bend, Indiana
Monthly Financial Report
November 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 27,975 27,975 3,225 90%
Charges for Services - - 53,250 53,250 39,430 39,430 13,820 74%
Fines, Forfeitures, and Fees - - 304,000 302,000 465,185 465,185 (163,185) 154%
Interest Earnings - - - 2,000 2,090 2,090 (90) 104%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income - - 2,725 8,866 8,783 8,783 83 99%
Interfund Allocation Reimb - - 76,927 76,927 70,516 70,516 6,411 92%
Interfund Transfers In - - 3,619,593 3,619,593 3,317,959 3,317,959 301,634 92%
Total Revenue - - 4,087,695 4,173,836 4,011,937 4,011,937 161,898 96%
Expenditures by Subdivisions
Neighborhood Code Enforce.- - 2,565,948 2,633,948 1,916,725 73,545 1,990,270 643,678 76%
NEAT Crew - - 544,158 544,158 382,360 8,795 391,155 153,003 72%
Animal Resource Center - - 977,589 989,589 848,969 19,870 868,839 120,750 88%
Total Expenditures - - 4,087,695 4,167,695 3,148,055 102,210 3,250,264 917,431 78%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,486,523 1,304,589 - 1,304,589 181,934 88%
Fringe Benefits - - 630,253 633,253 541,131 - 541,131 92,122 85%
Total Personnel - - 2,119,776 2,119,776 1,845,720 - 1,845,720 274,056 87%
Supplies - - 163,700 163,700 84,598 10,398 94,996 68,704 58%
Services & Charges
Professional Services - - 110,300 96,500 34,834 20,336 55,170 41,330 57%
Printing & Advertising - - 24,305 24,305 10,213 1,678 11,891 12,414 49%
Utilities - - 30,223 34,423 29,464 713 30,176 4,247 88%
Education & Training - - 15,000 15,000 2,933 - 2,933 12,067 20%
Travel - - 2,400 3,910 3,826 - 3,826 84 98%
Repairs & Maintenance - - 410,650 417,050 228,736 654 229,390 187,660 55%
Interfund Allocations - - 814,847 814,847 746,942 - 746,942 67,905 92%
Debt Service Principal - - 104,314 104,314 48,729 - 48,729 55,585 47%
Debt Service Interest & Fees - - 7,770 7,770 2,954 - 2,954 4,816 38%
Other Services & Charges - - 284,410 286,100 109,108 18,953 128,060 158,040 45%
Total Services & Charges - - 1,804,219 1,804,219 1,217,737 42,334 1,260,071 544,148 70%
Capital - - - 80,000 - 49,478 49,478 30,522 62%
Total Expenditures - - 4,087,695 4,167,695 3,148,055 102,210 3,250,264 917,430 78%
Net Surplus / (Deficit) - - - 6,141 863,883 761,673
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 6,141 674,636
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the Department of Code Enforcement will be restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established
by the Common Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division will be moved from the Consolidated Building Fund
(#600) into this fund. The Neighborhood Enforcement Action Team (NEAT) division will be moved from the Unsafe Building Fund (#219) into this fund. To see a comparison of
revenues and expenditures from 2019 to 2020, see the division summaries and Code Enforcement historical summary.
This fund was established in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code Enforcement (NCE),
South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement division upholds and
enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend Animal Resource
Center division runs the animal resource center (aka animal shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The
NEAT division works in tandem with the Neighborhood Code Enforcement division to provide services for environmental clean-ups to homeowners and/or businesses. These clean-
ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed for failure to comply
upon notification.
Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource
Center collects revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the
expenditures of these divisions. The difference is covered by an interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408).
The interfund allocation reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal
Resource Center division. This nets out against the allocation expense recorded in this fund.
Cash Reserves Target
No reserve requirement
129
City of South Bend, Indiana
Monthly Financial Report
November 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 27,975 27,975 3,225 90%
Charges for Services 56,229 57,616 53,250 53,250 39,430 39,430 13,820 74%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,175 617,639 617,639 (102,464) 120%
Interest Earnings 6,027 18,704 200 10,255 9,392 9,392 863 92%
Debt Proceeds - - - 80,000 80,000 80,000 - 100%
Other Income 58,590 12,659 3,125 9,266 14,689 14,689 (5,423) 159%
Interfund Allocation Reimb - 73,304 76,927 76,927 70,516 70,516 6,411 92%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 3,543,116 3,543,116 322,103 92%
Total Revenue 2,354,210 3,956,977 4,545,021 4,641,292 4,402,757 4,402,757 238,535 95%
Expenditures by Fund
Consolidated Bldg Fund (#600)2,678,595 3,001,390 - 270,543 26,306 22,383 48,689 221,854 18%
Rental Units Regulation (#221)5 - 345,826 345,826 168,210 26,850 195,060 150,766 56%
Unsafe Building Fund (#219)684,941 592,547 111,500 156,395 127,810 14,081 141,891 14,504 91%
Code Enforcement Fund (#230)- - 4,087,695 4,167,695 3,148,055 102,210 3,250,264 917,431 78%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 3,470,381 165,523 3,635,904 1,304,555 74%
Expenditures by Division
Neighborhood Code Enfor.1,712,624 1,923,446 2,565,948 2,864,409 1,920,777 90,585 2,011,361 853,048 70%
NEAT Crew 448,386 435,893 544,158 580,053 406,256 8,795 415,051 165,002 72%
Rental Safety Verification Program 59,234 144,603 345,826 348,002 170,385 26,850 197,235 150,767 57%
Unsafe Building 236,555 156,655 111,500 120,500 103,914 14,081 117,995 2,505 98%
Animal Care & Control 906,737 933,341 977,589 1,027,495 869,049 25,213 894,261 133,234 87%
Total Expenditures 3,363,537 3,593,937 4,545,021 4,940,459 3,470,381 165,523 3,635,904 1,304,556 74%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,670,201 1,414,962 - 1,414,962 255,239 85%
Fringe Benefits 595,651 538,583 712,441 715,441 595,383 - 595,383 120,058 83%
Total Personnel 1,894,648 1,976,013 2,385,642 2,385,642 2,010,344 - 2,010,344 375,297 84%
Supplies 117,767 108,267 170,860 211,141 112,454 15,740 128,194 82,947 61%
Services & Charges
Professional Services 172,494 177,400 180,600 179,263 61,869 50,221 112,091 67,172 63%
Printing & Advertising 8,771 11,255 28,305 28,305 10,213 1,678 11,891 16,414 42%
Utilities 31,852 34,801 30,223 34,423 29,464 713 30,176 4,247 88%
Education & Training 6,089 6,873 16,200 16,200 2,933 - 2,933 13,267 18%
Travel 4,869 6,444 3,600 5,110 3,826 - 3,826 1,284 75%
Repairs & Maintenance 275,449 233,178 413,050 429,653 230,513 654 231,167 198,486 54%
Interfund Allocations 517,905 719,048 814,847 814,847 746,942 - 746,942 67,905 92%
Debt Service Principal 64,323 80,098 104,314 104,314 48,729 - 48,729 55,585 47%
Debt Service Interest & Fees 7,135 6,144 7,770 7,770 2,954 - 2,954 4,816 38%
Other Services & Charges 154,741 177,849 389,610 643,791 210,140 47,039 257,179 386,612 40%
Interfund Transfers Out 27,500 - - - - - - - -
Total Services & Charges 1,271,127 1,453,091 1,988,519 2,263,676 1,347,583 100,305 1,447,888 815,788 64%
Capital 80,000 56,567 - 80,000 - 49,478 49,478 30,522 62%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 3,470,381 165,523 3,635,904 1,304,554 74%
Net Surplus / (Deficit) (1,009,331) 363,040 - (299,167) 932,376 766,853
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
130
City of South Bend, Indiana
Monthly Financial Report
November 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 2,456 2,456 1,984 55%
Charges for Services 2,806,873 7,496,447 8,304,859 8,304,933 6,323,842 6,323,842 1,981,091 76%
Interest Earnings 10,656 22,362 12,000 12,000 9,159 9,159 2,841 76%
Other Income 5,006,296 5,417,866 4,944,250 4,949,438 64,036 64,036 4,885,402 1%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 111,963 111,963 10,180 92%
Interfund Transfers In - - - - - - - -
Total Revenue 8,220,343 13,550,721 13,387,692 13,392,954 6,511,455 6,511,455 6,881,498 49%
Expenditures by Division
Equipment Services 2,639,137 7,000,441 7,812,107 8,017,413 6,035,488 820 6,036,308 1,981,105 75%
Central Stores 245,265 284,301 - 26 26 - 26 - 99%
Print Shop 142,462 160,886 10,018 13,581 12,231 - 12,231 1,350 90%
Radio Shop 279,334 230,894 275,518 276,224 209,904 - 209,904 66,320 76%
Building Maintenance 208,440 177,588 213,243 213,243 165,076 - 165,076 48,167 77%
Facilities Management - 120,439 122,143 122,143 93,112 - 93,112 29,031 76%
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 6,515,836 820 6,516,656 7,120,513 48%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 1,653,263 - 1,653,263 439,309 79%
Fringe Benefits 930,977 731,886 894,766 894,766 716,265 - 716,265 178,501 80%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 2,369,528 - 2,369,528 617,810 79%
Supplies 134,464 4,515,181 4,870,798 4,888,320 3,575,250 820 3,576,070 1,312,250 73%
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 4,321 863 - 863 3,459 20%
Utilities 4,587,384 5,013,625 4,935,174 5,059,464 48,559 - 48,559 5,010,905 1%
Education & Training 12,049 4,603 20,050 20,900 9,389 - 9,389 11,511 45%
Travel 1,251 481 4,000 3,577 - - - 3,577 0%
Repairs & Maintenance 61,011 56,339 54,400 62,088 51,376 - 51,376 10,712 83%
Interfund Allocations 411,263 648,014 306,521 306,521 280,978 - 280,978 25,543 92%
Debt Service Principal 13,606 14,248 14,818 14,818 13,997 - 13,997 821 94%
Debt Service Interest & Fees 1,566 1,029 463 463 449 - 449 14 97%
Grants & Subsidies 5,320 2,434 - - - - - - -
Other Services & Charges 14,514 13,329 17,405 19,869 11,180 - 11,180 8,690 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 5,761,512 571,058 - 571,058 5,190,455 10%
Capital - - - - - - - - -
Total Expenditures 8,347,896 12,931,016 13,303,279 13,637,170 6,515,836 820 6,516,656 7,120,515 48%
Net Surplus / (Deficit) (127,553) 619,705 84,413 (244,216) (4,382) (5,202)
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 1,210,942 1,557,280
Cash Reserves Target 381,895 798,055 864,263
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the Financial Specialist Senior will be replaced with an Executive Assistant. Two costs centers will be discontinued: Central Stores/Purchasing and Print Shop. The only
remaining cost associated with the Print Shop is the principal and interest payments on two commercial-grade printers, to be paid off in 2021. Central Purchasing will move back to
the Department of Administration & Finance's budget in the General Fund (#101). From 2018 to 2019, Supplies Expense and Charges for Services Revenue increased due to a change
in revenue and expense recognition. Central Services capital expenditures are tracked in the Central Services Capital Fund (#224). Transfers Out of the Central Services Operating
Fund (#222) to the capital fund (#224) typically match the budgeted capital expenditures. In 2019, $300,000 was transferred to the capital fund for purchase of fleet management
software.
This fund tracks the operating costs of the Central Services Division. The Division provides a variety of services to other city departments, along with several local county, state and
federal agencies. Central Services consists of 4 cost centers: Equipment Services, Building Maintenance, Radio Shop, and Facilities Management. The Department of Administration
& Finance oversees the Central Services Division. Also, the electric and natural gas costs for the entire City are paid out of this fund and allocated back to departments.
• Equipment Services and Radio Shop provide repair and maintenance services for the City's fleet and some external customers (governmental units such as St Joseph County and
local township fire departments). Parts and labor for each workorder are charged back to City departments or billed to the external customers.
• Building Maintenance provides repair and maintenance services to the City's facilities. This cost center is partially funded through internal labor rates.
• Equipment Services also receives business licensing revenue from performing inspections of taxi cabs. This revenue has declined dramatically in the past two years due to the
popularity of ride sharing services such as Uber and Lyft.
• Facilities Management is funded by an allocation.
• This fund also receives revenue from interest earned on the fund's cash balance.
Cash Reserves Target
10% of Annual expenditures, excluding utility
accounting
131
City of South Bend, Indiana
Monthly Financial Report
November 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 30 30 1,970 2%
Other Income - - - 7,268 7,268 7,268 - 100%
Interfund Transfers In 77,000 - 71,491 256,491 146,491 146,491 110,000 57%
Total Revenue 79,734 3,218 73,491 265,759 153,789 153,789 111,970 58%
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 15,240 17,469 32,709 30,291 52%
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 15,240 17,469 32,709 33,281 50%
Capital 77,871 77,795 - 208,194 136,492 61,869 198,361 9,833 95%
Total Expenditures 105,474 149,818 71,491 279,685 157,232 79,338 236,570 43,114 85%
Net Surplus / (Deficit) (25,740) (146,601) 2,000 (13,926) (3,443) (82,781)
Beginning Cash Balance 194,599 168,196 21,921
Cash Adjustments (664) 326 -
Ending Cash Balance 168,196 21,921 7,995 29,539
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the capital expenditures of the Central Services Division.
This fund receives transfers from the Central Services Operating Fund (#222). Transfers typically match the budgeted capital expenditures. This fund also receives revenue from
interest earned on the fund's cash balance.
In 2019, Central Services budgeted $300,000 for new fleet management software to help the Equipment Services division better manage the City's vehicle assets. Also, the Sample
Street garage replaced its old forklift, purchased through a capital lease.
In 2020, no new capital purchases are planned. The repair & maintenance budget is for parking lot repaving, annual maintenance of the CNG stations, and radio tower inspections. The
capital lease principal and interest expense is for the new forklift, to be paid off over 5 years.
In 2022, Equipment Services plans to lease-purchase a new truck to replace a 10 year-old service truck.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
132
City of South Bend, Indiana
Monthly Financial Report
November 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 50,574 50,574 8,148 86%
Other Income 703,577 989,555 2,000 1,494,473 1,618,671 1,618,671 (124,198) 108%
Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 2,671,623 2,671,623 242,877 92%
Interfund Transfers In - - - 49,087 49,087 49,087 - 100%
Total Revenue 2,827,061 5,051,872 2,945,222 4,516,782 4,389,954 4,389,954 126,827 97%
Expenditures by Division
Safety/Risk Management 225,183 232,240 213,267 213,267 142,909 4,121 147,030 66,237 69%
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 2,096,092 595,648 17,011 612,659 1,483,433 29%
Workers' Compensation 1,264,573 1,479,416 1,029,000 1,029,095 1,154,490 7,984 1,162,474 (133,379) 113%
Catastrophic Events 208,887 650,224 - 968,627 910,806 40,821 951,627 17,000 98%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,122,081 3,565,268 69,936 3,635,204 1,486,877 71%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 181,982 107,325 - 107,325 74,657 59%
Fringe Benefits 85,214 61,226 67,612 48,042 42,231 - 42,231 5,811 88%
Other Personnel Costs 37,684 33,353 40,000 40,095 15,468 7,984 23,451 16,644 58%
Total Personnel 311,170 246,747 270,024 270,119 165,024 7,984 173,008 97,112 64%
Supplies 10,108 51,453 12,950 12,950 1,988 - 1,988 10,962 15%
Services & Charges
Professional Services 903,446 521,468 984,929 692,556 406,170 17,011 423,181 269,375 61%
Printing & Advertising - - 483 483 - - - 483 0%
Education & Training 13,336 29,927 20,000 14,000 6,285 - 6,285 7,715 45%
Travel 2,743 3,245 3,000 2,250 356 - 356 1,894 16%
Repairs & Maintenance 105,403 31,110 2,000 558,750 1,460 3,450 4,910 553,840 1%
Interfund Allocations 111,929 144,621 77,446 77,446 70,992 - 70,992 6,454 92%
Insurance 1,640,270 2,010,853 1,535,000 1,627,915 1,784,937 - 1,784,937 (157,022) 110%
Other Services & Charges 565,379 169,766 1,153,400 896,985 217,250 671 217,921 679,064 24%
Interfund Transfers Out 25,425 - - - - - - - -
Total Services & Charges 3,367,932 2,910,989 3,776,258 3,870,385 2,487,449 21,132 2,508,581 1,361,803 65%
Capital 105,364 572,758 - 968,627 910,806 40,821 951,627 17,000 98%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,122,081 3,565,268 69,936 3,635,204 1,486,877 71%
Net Surplus / (Deficit) (967,513) 1,269,925 (1,114,010) (605,299) 824,687 754,750
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 5,802,710
Cash Reserves Target 1,897,287 1,890,973 2,561,041
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related
accidents and provides training once an issue has been brought to the attention of the Safety & Risk division. There is also a considerable amount of proactive training which
happens throughout the City in an effort to stop any workplace injuries. Capital expenditures budgeted in 2018 and 2019 were for repairs to City facilties and replacement of
equipment related to 2018 flood damage. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance
cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety & Risk
division. This fund is managed by the Department of Administration & Finance.
Revenues for this fund come from other City funds that pay a share proportionate to their estimated liability expenses. Various methodologies will be used to effectively and fairly
assign costs to city funds and departmental operations. Safety & Risk costs are allocated based on departments' budgeted positions. Liability and worker's compensation costs are
allocated based on two-year claims history. Business insurance costs are allocated based on net book value of departments' capital assets (per CAFR). When this fund has sufficient
reserves, allocations to departments may decrease. Insurance claim reimbursements are also received in this fund.
Cash Reserves Target
50% of Annual expenditures
133
City of South Bend, Indiana
Monthly Financial Report
November 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 6,102,185 6,102,185 554,745 92%
Charges for Services - 92,585 - 111,796 111,796 111,796 - 100%
Other Income 47,427 66,798 32,690 36,513 41,736 41,736 (5,223) 114%
Donations 100,000 - - - - - - -
Interest Earnings 30,723 67,048 10,000 25,000 19,875 19,875 5,125 80%
Interfund Transfers In - - - - - - - -
Total Revenue 6,967,135 8,217,762 6,699,620 6,830,239 6,275,592 6,275,592 554,647 92%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 508,109 204 508,314 70,840 88%
Innovation & Technology 5,264,986 7,348,706 6,828,730 9,038,406 6,853,916 1,508,394 8,362,310 676,096 93%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 7,362,026 1,508,598 8,870,624 746,936 92%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,967,525 1,691,167 - 1,691,167 276,358 86%
Fringe Benefits 619,247 569,382 748,836 762,651 649,350 - 649,350 113,301 85%
Total Personnel 2,178,109 2,258,622 2,730,176 2,730,176 2,340,517 - 2,340,517 389,659 86%
Supplies 119,984 169,850 164,850 178,260 74,998 40,105 115,103 63,157 65%
Services & Charges
Professional Services 710,365 1,065,128 615,700 2,026,094 987,852 801,717 1,789,569 236,525 88%
Printing & Advertising 298 5,181 5,270 6,275 1,005 - 1,005 5,270 16%
Education & Training 15,237 22,957 57,900 35,532 9,162 - 9,162 26,370 26%
Travel 20,941 32,456 27,110 21,381 7,385 - 7,385 13,996 35%
Repairs & Maintenance 2,246,257 2,975,430 2,839,472 3,459,923 2,854,868 634,121 3,488,988 (29,065) 101%
Interfund Allocations 5,211 6,785 5,911 5,911 5,418 - 5,418 493 92%
Debt Service Principal 209,189 391,117 522,557 618,643 609,071 - 609,071 9,572 98%
Debt Service Interest & Fees 26,836 52,924 49,356 59,680 58,350 - 58,350 1,330 98%
Grants & Subsidies 25,000 - - - - - - - -
Other Services & Charges 234,530 287,902 388,624 475,685 413,399 32,655 446,054 29,631 94%
Interfund Transfers Out - 600,000 - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,709,124 4,946,511 1,468,493 6,415,004 294,122 96%
Capital - - - - - - - - -
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 7,362,026 1,508,598 8,870,624 746,938 92%
Net Surplus / (Deficit) 1,175,179 349,410 (707,306) (2,787,321) (1,086,434) (2,595,032)
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 2,303,989
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
ERP Implementation: In 2019, $600,000 (from prior year reserves) was transferred to the County Option Income Tax (COIT) Fund (#404) to cover the cost of the new enterprise
resource planning (ERP) software implementation. The ERP implementation is estimated to cost about $3 million with an anticipated go-live date of April 1, 2020.
Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue
to make government more efficient.
CityWorks: In 2020, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise
platform because it integrated well with GIS and had substantial adoption from similarly sized cities.
Bloomberg Mayor's Challenge (2019- 2022): $1M grant to build a sustainable public-private transportation-as-a-benefit model in South Bend, key audience: transportation insecure
hourly wage workers. Grant funds cover programming for 3 years of pilots, strategic planning, partnership building, and solution development. Funds cover personnel costs and pilots.
Starting in late 2019, employers (ex: University of Notre Dame, Beacon Health Systems) will be financially contributing to pilots. NOTE: The revenue and expenditures of this grant
are managed by the Department of Innovation & Technology, but are recorded in the Gift/Donation/Bequest Fund (#217).
Technology Resource Center (opened during 2019): Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology in our region. All will be
welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-location between South Bend Code School, the City’s
Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and
public programming about regional innovation.
This fund receives revenue in the form of a fixed cost interfund allocation. The cost of the 311 Call Center and the Department of Innovation & Technology is allocated between the
City departments based on various criteria including number of devices, number of user licenses, departmental specific software renewal, and more. For 2020, the allocation to
departments is less than the Department of Innovation & Technology's 2020 budget, thus spending down the cash reserves in this fund. This fund does not need to carry high cash
reserves because it's budget is fully allocated each year.
This internal service fund tracks the revenues and expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business
Analytics, Applications, and Civic Innovation. The 311 Call Center was established to handle resident telephone calls in an efficient and effective manner. It provides residents with a
"one-stop" shop to contact city departments with inquiries and service requests. Starting in 2017, IT Dept costs were moved to this fund. The IT Dept provides technical services to
the various departments within the City. The Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through
technology, data, and strategic partnerships.
Cash Reserves Target
No reserve requirement
134
City of South Bend, Indiana
Monthly Financial Report
November 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 15,983,294 14,563,139 14,563,139 1,420,155 91%
Other Income 440,913 397,653 385,000 387,142 371,632 371,632 15,510 96%
Interest Earnings 209,508 288,858 77,097 82,097 82,771 82,771 (674) 101%
Interfund Transfers In - - - - - - - -
Total Revenue 18,718,369 14,030,527 16,451,280 16,452,533 15,017,543 15,017,543 1,434,991 91%
Expenditures by Subdivision
Health Insurance 15,677,149 15,517,230 17,287,245 17,281,143 13,181,989 29,667 13,211,656 4,069,487 76%
Workplace Wellness Clinic 862,693 1,108,117 1,104,308 1,136,229 980,985 168,313 1,149,298 (13,069) 101%
Employee Wellness 76,217 86,863 91,160 91,160 74,463 3,814 78,276 12,884 86%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 14,237,436 201,794 14,439,230 4,069,302 78%
Expenditures by Type
Personnel
Other Personnel Costs 14,459,995 14,704,500 16,416,939 16,416,939 12,528,310 4,755 12,533,065 3,883,874 76%
Total Personnel 14,459,995 14,704,500 16,416,939 16,416,939 12,528,310 4,755 12,533,065 3,883,874 76%
Supplies 74,825 198,245 85,000 103,096 121,357 145 121,502 (18,406) 118%
Services & Charges
Professional Services 1,046,223 1,163,954 1,246,508 1,268,056 1,051,993 196,894 1,248,887 19,169 98%
Printing & Advertising - - 100 100 - - - 100 0%
Insurance 610,829 632,597 732,666 718,006 533,612 - 533,612 184,394 74%
Other Services & Charges 10,473 12,913 1,500 2,335 2,164 - 2,164 171 93%
Interfund Transfers Out 413,714 - - - - - - - -
Total Services & Charges 2,081,238 1,809,464 1,980,774 1,988,497 1,587,769 196,894 1,784,663 203,834 90%
Capital - - - - - - - - -
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 14,237,436 201,794 14,439,230 4,069,302 78%
Net Surplus / (Deficit)2,102,310 (2,681,683) (2,031,433) (2,055,999) 780,107 578,313
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 10,179,702
Cash Reserves Target 4,154,015 4,178,052 4,627,133
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. During the
2019 budget process, it was determined that this fund was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City gave a one-time break in the
health insurance cost per employee charged to departments. In 2020, the health insurance cost per employee will increase back to regular rates. Claims are forecasted to increase 5%
year over year. The City will continue to closely monitor this fund to ensure the premiums charged to employees and departments remains affordable while allowing the City to
maintain excellent benefits for employees.
This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc. The City of South Bend is self-insured - it pays medical, dental, and
vision claims directly, as opposed to paying an insurance company to pay the claims.
Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controller's Office on
an annual basis, as well as from employee and public safety retiree health insurance premiums.
Cash Reserves Target
25% of Annual expenditures
135
City of South Bend, Indiana
Monthly Financial Report
November 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 6,273 6,273 1,084 85%
Interest Earnings 3,816 5,213 1,189 1,189 1,164 1,164 25 98%
Interfund Transfers In - - - - - - - -
Total Revenue 3,816 5,213 8,546 8,546 7,437 7,437 1,109 87%
Expenditures by Type
Personnel
Other Personnel Costs 20,480 32,957 55,000 55,000 153,944 - 153,944 (98,944) 280%
Total Personnel 20,480 32,957 55,000 55,000 153,944 - 153,944 (98,944) 280%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 20,480 32,957 55,000 55,000 153,944 - 153,944 (98,944) 280%
Net Surplus / (Deficit) (16,664) (27,744) (46,454) (46,454) (146,507) (146,507)
Beginning Cash Balance 225,977 208,514 180,911
Cash Adjustments (799) 141 -
Ending Cash Balance 208,514 180,911 134,457 34,715
Cash Reserves Target 5,120 8,239 13,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2011 to account for unemployment claims and outplacement services paid.
This fund charges an allocation to departments through payroll to cover the cost of unemployment claims paid. In November 2016, the charge was suspended due to the fund's high
cash reserves. In 2020, the allocation to departments resumed at 0.01% of full-time wages and will increase slightly each year in order to cover unemployment claims.
All unemployment claims and outplacement services for all departments are paid through this fund. Claims have remained fairly low in recent years.
Cash Reserves Target
25% of Annual expenditures
136
City of South Bend, Indiana
Monthly Financial Report
November 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 163,651 166,529 257,488 257,488 221,969 221,969 35,519 86%
Interest Earnings 467 937 414 464 656 656 (192) 141%
Interfund Transfers In - - - - - - - -
Total Revenue 164,118 167,466 257,902 257,952 222,626 222,626 35,327 86%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 115,299 - 115,299 138,547 45%
Total Personnel 112,882 186,085 253,846 253,846 115,299 - 115,299 138,547 45%
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 112,882 186,085 253,846 253,846 115,299 - 115,299 138,547 45%
Net Surplus / (Deficit) 51,237 (18,618) 4,056 4,106 107,326 107,326
Beginning Cash Balance - 51,126 32,563
Cash Adjustments (111) 55 -
Ending Cash Balance 51,126 32,563 36,669 139,945
Cash Reserves Target 9,031 14,887 20,308
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Beginning in 2018, the City offers a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave
Program was developed based on the models of other progressive, best-in-class employers.
The program is funded by an allocation to departments charged through payroll. In 2020, the allocation will be 0.35% of full-time wages. This charge may increase or decrease based
on the financial needs of the program and the performance of the fund.
The program was well-received and continues to grow. Based on historical program participation, expenditures are budgeted at 40 births x 240 hours off of work x the average hourly
wage.
Cash Reserves Target
8% of Annual expenditures - one month
reserve
137
City of South Bend, Indiana
Monthly Financial Report
November 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 86,792 86,792 46,113 65%
Total Revenue 183,841 289,770 132,905 132,905 86,792 86,792 46,113 65%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)183,841 289,770 132,905 132,905 86,792 86,792
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 10,838,667
Cash Reserves Target 8,591,175 8,206,394 8,998,791
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to accumulate cash reserves for unforeseen purposes. This fund is used for mid-year or year-end advances to other funds that have cash shortages and the advances
must be paid back within six months.
The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard &
Poor's.
The cash reserve requirement for this fund is 3% of prior year operational expenditures in Civil City funds, excluding interfund transfers.
This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
Every so often, this fund receives certain "catch up" distributions of County Option Income Tax (COIT) and Economic Development Income Tax (EDIT) monies from the State of
Indiana that are required to be deposited into this fund. During 2016, a total of 25% of the special local income tax distribution approved by the Indiana General Assembly, or
$1,405,850, was deposited into the Rainy Day Fund as allowed under the statute.
No expenditures are budgeted at this time. The most recent activity was an interfund loan to four other funds during 2011.
3% of total expenditures in previous fiscal
year, excluding interfund transfers
Cash Reserves Target
138
City of South Bend, Indiana
Monthly Financial Report
November 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 6,695 6,695 (1,382) 126%
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 8,370 8,370 9,630 47%
Office of Sustainability - - - - 41,000 41,000 (41,000) -
Historic Preservation 18,583 183 - 150 196 196 (46) 131%
AmeriCorps - 125,000 - - - - - -
AC&C Donations 40,167 41,996 25,000 40,000 46,300 46,300 (6,300) 116%
Pokagon Band Donation - Bowman C - 100,000 - 100,000 100,000 100,000 - 100%
Total Revenue 111,231 745,975 451,356 567,463 606,562 606,562 (39,098) 107%
Expenditures by Project
Wayfinding Signage Project 11,524 53,988 - 57,944 56,258 35,186 91,444 (33,500) 158%
Bloomberg Mayors Challenge - 127,296 286,028 550,198 287,945 248,652 536,598 13,600 98%
Human Rights Scholarship Prog.- 19,310 28,150 28,150 6,655 - 6,655 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 56,108 24,250 80,358 31,917 72%
Animal Resource Center 34,604 38,658 35,000 35,000 11,546 6,909 18,455 16,545 53%
Pokagon Band Donation - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 418,512 314,997 733,510 57,557 93%
Expenditures by Type
Supplies 322 - 5,000 5,000 - - - 5,000 0%
Services & Charges
Professional Services 42,669 218,362 308,328 630,442 353,349 290,747 644,097 (13,655) 102%
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 58,508 24,250 82,758 39,517 68%
Grants & Subsidies - 15,831 9,000 9,000 - - - 9,000 0%
Other Services & Charges 2,795 - 2,700 2,705 5 - 5 2,700 0%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 46,478 241,853 351,678 786,067 418,512 314,997 733,510 52,557 93%
Capital - - - - - - - - -
Total Expenditures 46,800 241,853 356,678 791,067 418,512 314,997 733,510 57,557 93%
Net Surplus / (Deficit) 64,431 504,122 94,678 (223,604) 188,050 (126,947)
Beginning Cash Balance 100,898 164,817 668,273
Cash Adjustments (512) (665) -
Ending Cash Balance 164,817 668,273 444,669 871,017
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
139
City of South Bend, Indiana
Monthly Financial Report
November 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 4,751 4,751 (172) 104%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 12,871 16,668 4,579 4,579 4,751 4,751 (172) 104%
Expenditures by Type
Services & Charges
Professional Services 73,065 1,211 - - - - - - -
Other Services & Charges 135,000 36,100 - 200,000 130,370 69,630 200,000 - 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 208,065 37,311 - 200,000 130,370 69,630 200,000 - 100%
Capital 24,273 - - - - - - - -
Total Expenditures 232,338 37,311 - 200,000 130,370 69,630 200,000 - 100%
Net Surplus / (Deficit)(219,467) (20,643) 4,579 (195,421) (125,619) (195,249)
Beginning Cash Balance 847,926 625,798 605,471
Cash Adjustments (2,661) 315 -
Ending Cash Balance 625,798 605,471 410,050 480,889
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund
continues to receive, intermittently, monies from similar settlements. The fund is used for capital projects related to environmental cleanup.
At this time, the only revenue comes from interest earned on the fund's cash balance.
In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon reconditioning.
Cash Reserves Target
No reserve requirement
140
City of South Bend, Indiana
Monthly Financial Report
November 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 63,200 167,100 167,100 (103,900) 264%
Charges for Services - - - 75,000 8,500 8,500 66,500 11%
Interest Earnings 8,862 12,491 5,978 5,978 1,195 1,195 4,783 20%
Other Income 23,303 312 7,050 7,050 - - 7,050 0%
Interfund Transfers In - - - - - - - -
Total Revenue 106,745 259,863 151,228 151,228 176,795 176,795 (25,567) 117%
Expenditures by Subdivision
General 23,369 76,493 3,000 29,525 16,061 10,464 26,525 3,000 90%
EEOC 41,941 103,333 131,274 132,941 91,177 3,334 94,510 38,431 71%
HUD 84,003 87,503 108,174 108,174 85,196 1,500 86,696 21,478 80%
Total Expenditures 149,313 267,329 242,448 270,640 192,434 15,298 207,731 62,909 77%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 134,126 115,170 - 115,170 18,956 86%
Fringe Benefits 25,756 35,042 49,418 50,422 35,482 - 35,482 14,940 70%
Total Personnel 78,642 154,296 184,548 184,548 150,652 - 150,652 33,896 82%
Supplies 1,772 1,330 2,000 2,000 1,724 - 1,724 276 86%
Services & Charges
Professional Services 37,812 21,691 27,800 25,467 21,333 3,334 24,667 800 97%
Printing & Advertising 15,369 - 4,000 23,200 13,215 6,000 19,215 3,985 83%
Education & Training 15 3,709 3,500 15,500 4,460 5,964 10,424 5,076 67%
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 1,049 - 1,049 4,776 18%
Interfund Transfers Out - 76,493 - - - - - - -
Total Services & Charges 68,899 111,703 55,900 84,092 40,058 15,298 55,356 28,737 66%
Capital - - - - - - - - -
Total Expenditures 149,313 267,329 242,448 270,640 192,434 15,298 207,731 62,909 77%
Net Surplus / (Deficit) (42,567) (7,467) (91,220) (119,412) (15,638) (30,936)
Beginning Cash Balance 572,740 528,434 521,051
Cash Adjustments (1,739) 84 -
Ending Cash Balance 528,434 521,051 401,639 509,806
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
This fund tracks the portion of the Human Rights division that is funded by the federal government.
This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission
(EEOC).
In 2020, both the Employment Manager and the Housing Manager will be retitled Director of Employment and Director of Housing. This change was made as a result of the
retirement of the Director of Human Rights at the beginning of 2019. A portion of the salary for the Human Rights Director will be shared between the two positions, increasing the
salary cap for each position by 24% from 2019 to 2020. The increase in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in
2019. In 2020, health insurance cost per employee is increased back to the regular rates.
141
City of South Bend, Indiana
Monthly Financial Report
November 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 - - - 7,027,893 4,946,944 4,946,944 2,080,949 70%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue - - - 7,027,893 4,946,944 4,946,944 2,080,949 70%
Expenditures by Type
Personnel
Other Personnel Costs - - - 345 - - - 345 0%
Total Personnel - - - 345 - - - 345 0%
Supplies - - - 76,104 228,889 34,389 263,278 (187,174) 346%
Services & Charges
Professional Services - - - 5,390 7,058 644 7,701 (2,311) 143%
Printing & Advertising - - - - 8,512 - 8,512 (8,512) -
Utilities - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - 1,484 2,016 25 2,041 (557) 138%
Interfund Allocations - - - - - - - - -
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Grants & Subsidies - - - 1,932,293 2,209,882 1,782,171 3,992,053 (2,059,760) 207%
Insurance - - - - - - - - -
Other Services & Charges - - - 9,459 39,908 54,679 94,587 (85,128) 1000%
Interfund Transfers Out - - - - 3,348,292 - 3,348,292 (3,348,292) -
Total Services & Charges - - - 1,948,626 5,615,667 1,837,519 7,453,186 (5,504,560) 382%
Capital - - - - - - - - -
Total Expenditures - - - 2,025,075 5,844,555 1,871,908 7,716,463 (5,691,389) 381%
Net Surplus / (Deficit)- - - 5,002,818 (897,611) (2,769,519)
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 5,002,818 (950,998)
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 including funds from the Federal CARES Act, HUD, and CDBG.
Expenditures are related to various activities such as funding for quarantine sites, supplies, and lost wages.
142
City of South Bend, Indiana
Monthly Financial Report
November 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 12,728,078 12,728,078 1,036,731 92%
Intergov./ Grants - 12,500 - - - - - -
Interest Earnings 182,755 348,410 100,000 100,000 102,393 102,393 (2,393) 102%
Debt Proceeds - - - 2,262,160 2,262,160 2,262,160 - 100%
Donations - 5,000 - - - - - -
Other Income 657,457 83,772 40,000 384,639 316,508 316,508 68,131 82%
Interfund Transfers In 324,159 927,077 - - - - - -
Total Revenue 13,504,106 14,256,606 12,580,774 16,511,608 15,409,138 15,409,138 1,102,469 93%
Expenditures by Activity
General City 1,595,318 1,684,386 2,841,456 3,181,123 2,082,595 308,782 2,391,377 789,746 75%
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 1,579,347 120,392 1,699,739 10,925 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 1,390,566 839,914 2,230,480 1,716,437 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 1,471,085 336,859 1,057,948 1,394,807 76,278 95%
Park Maintenance 1,476,733 751,050 1,808,672 1,808,672 1,675,742 66,254 1,741,996 66,676 96%
Engineering 17,400 207,469 200,000 254,743 88,137 120,832 208,970 45,773 82%
Streets 71,004 1,978,142 2,447,750 2,464,835 2,700,677 5,179 2,705,856 (241,021) 110%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,375,000 - 1,375,000 125,000 92%
Local Roads & Streets 12,755 - - - - - - - -
Street Signals & Lighting 1,614,522 1,729,535 1,554,725 1,554,725 1,388,886 - 1,388,886 165,839 89%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,500,404 12,894,072 2,538,551 15,432,623 3,067,781 83%
Expenditures by Type
Supplies 680,965 207,469 200,000 256,243 92,245 120,832 213,078 43,165 83%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,085,695 1,649,443 413,404 2,062,848 22,847 99%
Printing & Advertising - - - 500 500 - 500 - 100%
Utilities 1,614,522 1,729,535 1,554,725 1,554,725 1,388,886 - 1,388,886 165,839 89%
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 7,914 - 7,914 719 92%
Debt Service Principal 1,519,775 1,557,180 1,620,219 1,620,219 1,364,172 - 1,364,172 256,047 84%
Debt Service Interest & Fees 126,666 90,721 97,952 98,702 59,809 - 59,809 38,893 61%
Grants & Subsidies 1,285,117 1,318,244 335,991 1,143,940 370,171 768,827 1,138,998 4,942 100%
Other Services & Charges 430,460 1,009,336 1,509,492 1,777,132 1,254,328 87,192 1,341,520 435,612 75%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 5,831,367 - 5,831,367 530,124 92%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,561,615 12,682,894 1,275,601 13,958,495 1,603,118 90%
Capital 127,132 222,583 - 2,682,546 118,933 1,142,118 1,261,050 1,421,496 47%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,500,404 12,894,072 2,538,551 15,432,623 3,067,779 83%
Net Surplus / (Deficit) 3,197,281 947,621 - (1,988,796) 2,515,067 (23,484)
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 10,735,901 15,263,806
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
143
City of South Bend, Indiana
Monthly Financial Report
November 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 9,852 330 830 765 765 65 92%
Interfund Transfers In - - - - - - - -
Total Revenue 483,526 505,207 425,543 435,834 258,636 258,636 177,198 59%
Expenditures by Type
Services & Charges
Debt Service Principal 549,419 498,598 550,179 550,179 490,544 - 490,544 59,635 89%
Debt Service Interest & Fees 25,983 40,678 37,638 37,638 31,998 - 31,998 5,640 85%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 575,402 539,276 587,817 587,817 522,543 - 522,543 65,275 89%
Capital - 271,112 - 14,388 12,970 1,419 14,389 (1) 100%
Total Expenditures 575,402 810,388 587,817 602,205 535,512 1,419 536,931 65,274 89%
Net Surplus / (Deficit) (91,876) (305,181) (162,274) (166,371) (276,876) (278,295)
Beginning Cash Balance 622,016 528,040 223,617
Cash Adjustments (2,101) 758 -
Ending Cash Balance 528,040 223,617 57,246 (52,875)
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. A cumulative capital development fund is defined under Indiana
Code (I.C. 36-9-16) and was established by the Common Council in 1985 (ordinance no. 7486-85).
This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property
tax is a special tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. This fund also receives
auto excise and commercial vehicle excise tax (intergovernmental shared revenues).
Currently, this fund pays the debt service payments for several police vehicle capital lease-purchases. About 34 patrol cars need to be replaced every year to maintain the fleet. Cars are
kept for at least five years, up to 10, depending on wear and tear. The Police Department is proposing to replace cars with hybrid vehicles. The cost is about $40.000-43,000 per
vehicle, or about $10,000 per year for a 5-year lease. 2019 included a one-time capital expenditure of $286,000 to help fund the My SB Parks & Trails project at Howard Park.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
144
City of South Bend, Indiana
Monthly Financial Report
November 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 4,974 4,974 3,526 59%
Other Income 25,000 25,000 - 25,000 18,750 18,750 6,250 75%
Interfund Transfers In - - - - - - - -
Total Revenue 266,942 270,470 249,433 274,433 130,860 130,860 143,574 48%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 249,500 - 250,000 250,000 229,167 - 229,167 20,833 92%
Total Services & Charges 249,500 - 250,000 250,000 229,167 - 229,167 20,833 92%
Capital - 28,000 180,000 180,000 6,770 7,250 14,020 165,980 8%
Total Expenditures 249,500 28,000 430,000 430,000 235,937 7,250 243,187 186,813 57%
Net Surplus / (Deficit) 17,442 242,470 (180,567) (155,567) (105,077) (112,327)
Beginning Cash Balance 430,948 446,760 689,015
Cash Adjustments (1,631) (215) -
Ending Cash Balance 446,760 689,015 533,448 585,119
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements. (Ordinance no. 4832-66)
This fund receives cigarette tax revenue. Other Income is $25,000 from the South Bend School Corporation for rental of property. This fund also receives revenue from interest earned
on the fund's cash balance.
In 2018, the 2011 Century Center Refunding Bond was paid off.
In 2019, $28,000 was used to purchase furniture for the Howard Park Renovation Project, part of the greater My SB Parks & Trails Project that is being managed by the Venues, Parks
& Arts Department.
In 2020, this fund will be used for Department of Community Investment (DCI) activities: $100,000 for the Burke Building stabilization project and $80,000 for the Complete Streets
Transportation project. In 2021, DCI will implement an alley improvement pilot program at $50,000 a year.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
145
City of South Bend, Indiana
Monthly Financial Report
November 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 12,380,851 12,380,851 1,000,154 93%
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 260,688 463,996 254,322 254,322 150,343 150,343 103,979 59%
Other Income 598,182 160,625 150,000 151,188 153,272 153,272 (2,084) 101%
Interfund Transfers In - 178,534 - - - - - -
Total Revenue 13,099,020 13,632,466 12,857,872 14,153,675 13,051,627 13,051,627 1,102,049 92%
Expenditures by Activity
General City 2,996,975 - 76,233 76,233 69,880 - 69,880 6,353 92%
Finance - 19,365 - - - - - - -
PSAP 2,395,284 2,818,011 2,799,865 3,004,638 2,718,852 230,547 2,949,399 55,239 98%
Neighborhood Code Enforcement 1,258,252 2,288,841 2,184,021 2,184,021 2,002,019 - 2,002,019 182,002 92%
Rental Unit Inspection - 75,718 245,626 245,626 225,157 - 225,157 20,469 92%
Unsafe Building - - 544,158 544,158 498,811 - 498,811 45,347 92%
AC&C General 820,662 845,841 891,414 891,414 817,129 - 817,129 74,285 92%
Community Investment 1,209,809 4,225,555 5,415,149 8,320,915 3,392,820 3,076,478 6,469,298 1,851,617 78%
Historic Preservation - - - 50,000 5,000 9,500 14,500 35,500 29%
2015 Park Bond 750 410,020 378,506 378,506 345,962 - 345,962 32,544 91%
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 10,432,279 3,335,337 13,767,616 2,305,356 86%
Expenditures by Type
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 2,633,361 426,196 3,059,557 669,843 82%
Printing & Advertising 606 350 45,000 45,000 404 50 454 44,546 1%
Utilities 1,281 3,274 - 65,781 40,740 7,141 47,881 17,900 73%
Repairs & Maintenance 133,329 626,634 175,250 234,109 177,506 19,727 197,233 36,876 84%
Debt Service Principal - 100,000 165,000 301,441 290,071 - 290,071 11,370 96%
Debt Service Interest & Fees 750 115,237 158,650 226,982 214,417 - 214,417 12,565 94%
Grants & Subsidies 964,922 975,685 1,915,000 4,539,968 1,014,416 2,826,869 3,841,286 698,682 85%
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 6,588,107 6,056,365 - 6,056,365 531,742 92%
Total Services & Charges 10,669,652 10,915,507 12,707,872 15,735,787 10,427,279 3,279,983 13,707,262 2,028,524 87%
Capital 49,830 427,769 150,000 337,185 5,000 55,354 60,354 276,831 18%
Total Expenditures 10,719,482 11,343,276 12,857,872 16,072,972 10,432,279 3,335,337 13,767,616 2,305,355 86%
Net Surplus / (Deficit)2,379,538 2,289,191 - (1,919,297) 2,619,347 (715,989)
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 20,044,475
Cash Reserves Target 5,359,741 5,671,638 8,036,486
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 Parks Bonds, and the 2018 Zoo
Bonds. It also pays for various economic development initiatives and interfund transfers to the fund the Department of Community Investment (DCI) administration (Fund #211) and the
Department of Code Enforcement (Fund #219 & #230). In 2020, Department of Community Investment (DCI) activities formerly paid out of the County Option Income Tax (COIT)
Fund (#404) will be moved into this fund in order to consolidate DCI expenditures. 2020 budgeted expenditures include: $220K for permanent supportive housing, $200K for weather
amnesty, $300K for two neighborhood plans, $210K for IT start-up costs for the Plan Commission, $175K for neighborhood organization support, $275K for façade matching grants,
$500K for small business development (including workforce programming), $50K for an alley stabilization pilot program, $100K for Complete Streets Transportation projects, $330K for
expenses related to Redevelopment owned properties, $40K for promotion of new DCI programs, $115K for the South Bend Chamber of Commerce.
This fund accounts for the receipt and expense of Economic Development Income Tax (EDIT) revenue. This fund is a source of bonding capacity for the City and efforts are made to
keep significant cash reserves in order to receive a higher credit rating and lower interest rates.
This fund receives Economic Development Income Tax (EDIT) revenue. The City of South Bend receives an allocated share of the 0.4% income tax on wages within St. Joseph County.
For the revenue forecast, EDIT revenue is budgeted to increase about 2% per year. Other Income is from the sale of properties held for resale by the Department of Community
Investment. This fund also receives revenue from interest earned on the fund's cash balance.
The final payment of the TJX job penalty amount of $354,660 will be received in 2020. The job penalty fines were assessed because the company A.J. Wright violated its development
agreement with the city, under which it benefited from a taxpayer-funded incentive package worth more than $10 million. TJX, the parent company of A.J. Wright, has been paying the job
penalty fines since 2011.
Cash Reserves Target
50% of Annual expenditures
146
City of South Bend, Indiana
Monthly Financial Report
November 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 - 680 680 680 - 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 4,329,076 680 680 680 - 100%
Expenditures by Type
Services & Charges
Debt Service Principal - 91,941 - 355,129 355,129 - 355,129 - 100%
Debt Service Interest & Fees 500 9,172 - 12,324 12,324 - 12,324 - 100%
Other Services & Charges 217,125 250 - - - - - - -
Interfund Transfers Out 219,861 - - 1,752 1,751 - 1,751 1 100%
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) (668,802) (668,802)
Beginning Cash Balance 3,598,717 2,942,035 1,016,476
Cash Adjustments (98) 1 -
Ending Cash Balance 2,942,035 1,016,476 347,672 347,678
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital lease fund -
spend down to zero
This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and
expended upon the provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years. All expenditures in this
fund are approved by the Board of Public Works before they are submitted to the trustee bank for payment. Historically, the City has used 5-year leases and received an interest rate
around 2%. Debt service principal and interest payments are budgeted in individual departments.
This fund receives revenue in the form of capital lease proceeds. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
Expenditures are for the purchase of vehicles and equipment for departments.
147
City of South Bend, Indiana
Monthly Financial Report
November 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 2,346 2,346 2,154 52%
Interfund Transfers In 3,115,000 2,867,378 2,870,500 2,870,500 2,870,500 2,870,500 - 100%
Total Revenue 3,119,699 2,873,761 2,875,000 2,875,000 2,872,846 2,872,846 2,154 100%
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 1,071,813 - 1,071,813 3,800 100%
Interfund Transfers Out 324,220 - - - - - - - -
Total Services & Charges 3,431,439 2,861,669 2,865,613 2,865,613 2,861,813 - 2,861,813 3,800 100%
Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 2,861,813 - 2,861,813 3,800 100%
Net Surplus / (Deficit)(311,740) 12,092 9,387 9,387 11,033 11,033
Beginning Cash Balance 522,232 210,492 222,584
Cash Adjustments - - -
Ending Cash Balance 210,492 222,584 231,971 233,618
Cash Reserves Target 210,492 222,584 231,971
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The South Bend Redevelopment Authority Fund records debt service payments received from the City that are passed through to the paying agent bank and the bondholders per bond
agreements. The South Bend Redevelopment Authority is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR).
The South Bend Redevelopment Authority receives debt service payments from the City (recorded as interfund transfers) and passes them through to trustee banks and bondholders.
This fund also receives revenue from interest earned on the cash balance at the trustee bank.
This fund accounts for the bi-annual debt service principal and interest payments of Redevelopment Authority debt. Current debt includes:
- 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (#324), final payment 5/1/26, (debt schedule #62)
- 2015 Eddy Street Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (#436), final payment 2/15/33, (debt
schedule #54)
2018
The 2001/2011 Century Center Refunding Bonds (debt schedule #7) were paid off. The final payment was 2/1/18. The remaining cash balance at the trustee bank ($324,170.83) was
deposited into COIT Fund (#404).
The 2008/2015 Eddy Street Commons Refunding Bonds (debt schedule #54) were paid off early. The final payment was 2/15/18. The remaining cash balance at the trustee bank
($60.85) was deposited into the River East Residential TIF Fund (#436).
Cash Reserves Target
100% cash reserves per bond covenants
148
City of South Bend, Indiana
Monthly Financial Report
November 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 3,471 3,471 529 87%
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 2,648,471 2,648,471 529 100%
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 536,875 457,744 380,085 380,085 379,935 - 379,935 150 100%
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 2,636,875 2,632,744 2,630,085 2,630,085 2,629,935 - 2,629,935 150 100%
Total Expenditures 2,636,875 2,632,744 2,630,085 2,630,085 2,629,935 - 2,629,935 150 100%
Net Surplus / (Deficit) 19,439 23,999 10,501 18,915 18,536 18,536
Beginning Cash Balance 771,586 791,026 815,025
Cash Adjustments - - -
Ending Cash Balance 791,026 815,025 833,940 833,561
Cash Reserves Target 791,026 815,025 833,940
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the South Bend Building Corporation debt service. The South Bend Building Corporation is a separate legal entity, but is reported as a fund in the City's
Comprehensive Annual Financial Report (CAFR).
The South Bend Building Corporation receives debt service payments from the City and passes them to bondholders through trustee banks. This fund also receives revenue from
interest earned on the cash held at the trustee bank.
The fund accounts for the debt service payments for Building Corporation bonds.
Current debt includes:
- 2010 Public Works Service Center Refunding Bonds, Refunding 2001 - debt payments paid for by River West TIF Fund (#324) and the Sewage Works Operating Fund (#641),
final payment 2/1/21, (debt schedule #36)
- 2012 Fire Station/Police Department Renovations Refunding Bonds, Refunding 2003 - debt payments paid for by River West TIF Fund (#324), final payment 2/1/23, (debt
schedule #39)
- 2013 EMS/Fire Station/Tower Bonds - debt payments paid for by the Fire Department Capital Fund (#287), final payment 2/1/33, (debt schedule #116)
Cash Reserves Target
100% cash reserves per bond covenants
149
City of South Bend, Indiana
Monthly Financial Report
November 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 395,000 395,000 397,000 397,000 381,500 381,500 15,500 96%
Intergov./ Grants 22,988 41,206 - - 13,844 13,844 (13,844) -
Charges for Services 3,220 2,160 - - - - - -
Interest Earnings 490,094 744,246 580,000 580,000 185,231 185,231 394,769 32%
Debt Proceeds - - - 4,345,059 4,345,059 4,345,059 - 100%
Other Income 4,670,365 129,336 - - 254,241 254,241 (254,241) -
Interfund Transfers In 45,896 64,022 60,000 60,000 33,683 33,683 26,317 56%
Total Revenue 23,523,597 19,931,280 17,448,377 21,793,436 14,320,416 14,320,416 7,473,020 66%
Expenditures by Type
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,447,581 937,284 736,605 1,673,888 773,693 68%
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 1,373,279 1,316,106 13,875 1,329,981 43,298 97%
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 5,108,546 5,085,022 - 5,085,022 23,524 100%
Total Services & Charges 11,555,412 11,928,180 9,866,546 13,794,550 11,003,934 1,705,480 12,709,414 1,085,136 92%
Capital 14,557,517 8,735,222 8,133,454 25,813,673 10,466,397 3,256,826 13,723,224 12,090,449 53%
Total Expenditures 26,112,929 20,663,402 18,000,000 39,608,223 21,470,332 4,962,306 26,432,638 13,175,585 67%
Net Surplus / (Deficit)(2,589,332) (732,123) (551,623) (17,814,787) (7,149,915) (12,112,221)
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 13,135,416 23,850,772
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).
In 2020, bond proceeds were receipted into the fund. See explanation of bond below.
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.
In 2020, bonds were issued to fund the St. Joseph County Public Library Community Education Center Project. The par amount of the bonds was $4,225,000 with a premium of
$120,058.95. The bond proceeds were deposited into this fund. $4,000,000 went towards capital project expenses and the remaining amount went towards cost of issuance. The bonds
are being repaid by this fund with the final payment due Feburary 1, 2037.
Cash Reserves Target
No reserve requirement
150
City of South Bend, Indiana
Monthly Financial Report
November 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 8,170 8,170 31,830 20%
Other Income - 18,500 - 300 300 300 - 100%
Interfund Transfers In - - - - - - - -
Total Revenue 370,233 321,760 329,982 330,282 139,345 139,345 190,938 42%
Expenditures by Type
Services & Charges
Professional Services 148 - - 50,479 55 - 55 50,424 0%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 148 - - 50,479 55 - 55 50,424 0%
Capital 845,540 1,089,137 400,000 955,186 150,523 252,964 403,488 551,698 42%
Total Expenditures 845,688 1,089,137 400,000 1,005,665 150,578 252,964 403,542 602,122 40%
Net Surplus / (Deficit) (475,456) (767,377) (70,018) (675,383) (11,233) (264,198)
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 1,022,358
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.
The City Cemetery Master Plan is funded through this TIF. Additionally, in 2020 the Elm Streetscape will be funded through this TIF Fund.
Cash Reserves Target
No reserve requirement
151
City of South Bend, Indiana
Monthly Financial Report
November 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 59,082 59,082 180,918 25%
Other Income 72,104 7,725 - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,293,551 2,979,815 2,826,336 2,826,336 1,755,820 1,755,820 1,070,516 62%
Expenditures by Type
Services & Charges
Professional Services 340,567 29,225 - 255,499 82,784 111,917 194,701 60,798 76%
Insurance - 25,256 - 744 - - - 744 0%
Other Services & Charges 7,417 790 - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 347,984 55,271 - 256,243 82,784 111,917 194,701 61,542 76%
Capital 631,070 5,686,682 2,800,000 10,571,228 5,180,206 2,508,564 7,688,770 2,882,458 73%
Total Expenditures 979,054 5,741,954 2,800,000 10,827,471 5,262,990 2,620,481 7,883,471 2,944,000 73%
Net Surplus / (Deficit) 2,314,497 (2,762,138) 26,336 (8,001,135) (3,507,170) (6,127,650)
Beginning Cash Balance 8,790,697 10,967,923 8,215,417
Cash Adjustments (137,272) 9,633 -
Ending Cash Balance 10,967,923 8,215,417 214,282 4,722,332
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.
Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades) and East Bank Parking Analysis
projects, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2020.
Cash Reserves Target
No reserve requirement
152
City of South Bend, Indiana
Monthly Financial Report
November 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 81,627 81,627 118,373 41%
Other Income 3,020 - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 2,317,267 2,004,796 2,058,569 2,058,569 2,060,476 2,060,476 (1,907) 100%
Expenditures by Type
Services & Charges
Professional Services 242,352 190,544 - 774,268 130,655 200,743 331,398 442,870 43%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 242,352 190,544 - 774,268 130,655 200,743 331,398 442,870 43%
Capital 459,009 1,642,471 2,000,000 6,253,038 75,402 466,857 542,258 5,710,780 9%
Total Expenditures 701,361 1,833,015 2,000,000 7,027,306 206,057 667,600 873,657 6,153,650 12%
Net Surplus / (Deficit) 1,615,906 171,781 58,569 (4,968,737) 1,854,419 1,186,819
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 11,478,690
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.
Various projects and development opportunities include: South East Master Plan Implementation, Public Works projects, and various development opportunities which may be
presented to the Redevelopment Commission in 2020.
Cash Reserves Target
No reserve requirement
153
City of South Bend, Indiana
Monthly Financial Report
November 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 1,091 1,091 (91) 109%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 3,477 5,428 - 1,000 1,091 1,091 (91) 109%
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) (95,052) (110,159)
Beginning Cash Balance 201,109 203,834 187,806
Cash Adjustments (751) 119 -
Ending Cash Balance 203,834 187,806 2,381 93,077
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the 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.
This fund receives revenue from interest earned on the fund's cash balance.
Prior to pay year 2021, the Redevelopment Commission did not collect the excess tax increment for use in projects. Starting in 2021, the Redevelopment Commission has determined it
will begin collecting the increment again.
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.
Cash Reserves Target
No reserve requirement
154
City of South Bend, Indiana
Monthly Financial Report
November 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 13,503 13,503 26,497 34%
Other Income 6 - - - - - - -
Interfund Transfers In 61 - - - - - - -
Total Revenue 4,691,277 4,987,889 5,810,197 5,810,197 2,952,036 2,952,036 2,858,160 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 (1,406,917) (1,406,917)
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 2,306,336
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.
At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's
campus. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Transfers Out are interfund transfers to the Eddy Street Commons
Debt Service Fund (#760) which makes the debt payments on this bond.
This fund is repaying two interfund loans (debt schedules #84 & #85). Principal and interest payments are made to to the Major Moves Fund (#412). The loans will be paid off in
2024 and 2029.
Professional Services will cover mandatory administrative costs related to TIF neutralization calculations.
Cash Reserves Target
No reserve requirement
155
City of South Bend, Indiana
Monthly Financial Report
November 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 8,373 8,373 11,627 42%
Total Revenue 18,472 28,483 20,000 20,000 8,373 8,373 11,627 42%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Total Services & Charges 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Total Expenditures 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Net Surplus / (Deficit) 1,317 4,521 - - (4,234) (4,234)
Beginning Cash Balance 1,040,462 1,037,930 1,042,908
Cash Adjustments (3,849) 456 -
Ending Cash Balance 1,037,930 1,042,908 1,042,908 1,040,462
Cash Reserves Target 1,037,930 1,042,908 1,042,908
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt
schedule #6) for the airport taxable project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324).
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
Cash Reserves Target
100% debt service reserve per bond covenants
156
City of South Bend, Indiana
Monthly Financial Report
November 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 8,373 8,373 11,627 42%
Total Revenue 18,472 28,483 20,000 20,000 8,373 8,373 11,627 42%
Expenditures by Type
Services & Charges
Debt Service Principal - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Total Services & Charges 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Total Expenditures 17,155 23,962 20,000 20,000 12,607 - 12,607 7,393 63%
Net Surplus / (Deficit) 1,317 4,521 - - (4,234) (4,234)
Beginning Cash Balance 1,040,462 1,037,930 1,042,908
Cash Adjustments (3,849) 456 -
Ending Cash Balance 1,037,930 1,042,908 1,042,908 1,040,462
Cash Reserves Target 1,037,930 1,042,908 1,042,908
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF
Redevelopment Authority bonds (debt schedule #5) for the Palais Royale project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324).
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
Cash Reserves Target
100% debt service reserve per bond covenants
157
City of South Bend, Indiana
Monthly Financial Report
November 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 8,240 8,240 4,378 65%
Debt Proceeds 993,495 - - - - - - -
Total Revenue 993,220 27,510 12,618 12,618 8,240 8,240 4,378 65%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)993,220 27,510 12,618 12,618 8,240 8,240
Beginning Cash Balance - 991,077 1,018,984
Cash Adjustments (2,143) 396 -
Ending Cash Balance 991,077 1,018,984 1,031,602 1,028,970
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
the 2018 TIF Park Bond Capital Fund (#452) and will be used towards the approved capital projects.
- The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used
to pay principal and interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is
due August 1, 2018 and the final payment is due February 1, 2033. The debt service reserve will be used towards the last debt service payment.
At the time of issuance, $993,495 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
The debt service reserve will be used towards the last debt service payment due February 1, 2033.
Cash Reserves Target
100% debt service reserve per bond covenants
158
City of South Bend, Indiana
Monthly Financial Report
November 30, 2020
Fund Name 2019 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 - 100%
Debt Service Interest & Fees - 293,022 - 247,314 247,313 - 247,313 1 100%
Total Services & Charges - 293,022 - 517,314 517,313 - 517,313 1 100%
Capital - 9,125,000 - - - - - - -
Total Expenditures - 9,418,022 - 517,314 517,313 - 517,313 1 100%
Net Surplus / (Deficit)- 29,819 - (29,123) (29,129) (29,129)
Beginning Cash Balance - - 29,819
Cash Adjustments - - -
Ending Cash Balance - 29,819 696 690
Cash Reserves Target - 29,819 696
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 February 1, 2030.
159
City of South Bend, Indiana
Monthly Financial Report
November 30, 2020
Fund Name 2020 TIF Library Bond Debt Service Reserve Fund Number 353
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 - - - - 0 0 - -
Interfund Transfers In - - - 326,937 326,938 326,938 (1) 100%
Total Revenue - - - 326,937 326,938 326,938 (1) 100%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)- - - 326,937 326,938 326,938
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 326,937 326,938
Cash Reserves Target - - 326,937
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 hold the debt service reserve for the Taxable Economic Development Tax Increment Revenue Bonds, Series 2020, Community Education Center Project (debt
schedule #210). The bonds were issued to provide funds to the St. Joseph County Public Library for the purpose of construction, equipping, and furnishing of a new building for use
as a community and education center to provide new and flexible spaces for community meeting and training, events and conferences, and a larger auditorium to meet increasing
demand for program space and allow for a more diverse range of programs and community events.
- The par amount of the bonds was $4,225,000 with a premium of $120,058.95. The bonds were closed on October 28, 2020 with a net interest rate of 3%.
- The bond proceeds were deposited into the River West Development Area TIF Fund (#324). $4,000,000 went towards the capital project and the remaining amount went towards
cost of issuance.
- The bonds are being repaid by Fund #324, with bond payments due on February 1 and August 1. The final payment is due Feburary 1, 2037. The debt service reserve will be used
towards the last debt service payment.
At the time of issuance, $326,937.50 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, 2037.
160
City of South Bend, Indiana
Monthly Financial Report
November 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 23,386 23,386 731 97%
Interest Earnings 2,799 24,815 15,000 15,000 10,119 10,119 4,881 67%
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 - 150,000 150,000 137,500 137,500 12,500 92%
Total Revenue 638,227 1,286,022 1,173,775 1,689,117 1,620,516 1,620,516 68,600 96%
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 1,414,636 566,323 217,604 783,927 630,709 55%
Other Services & Charges - - - - - - - - -
Interfund Transfers Out 28,100 - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 567,979 217,604 785,583 633,553 55%
Capital - - - 2,214 2,214 - 2,214 - 100%
Total Expenditures 29,994 422,200 1,029,500 1,421,350 570,193 217,604 787,797 633,553 55%
Net Surplus / (Deficit) 608,233 863,822 144,275 267,767 1,050,323 832,719
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 2,529,770
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
161
City of South Bend, Indiana
Monthly Financial Report
November 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 89 89 31 74%
Total Revenue 10,966 11,146 - 120 89 89 31 74%
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) 89 89
Beginning Cash Balance 614,013 622,685 10,965
Cash Adjustments (2,293) 1,328 -
Ending Cash Balance 622,685 10,965 10,333 11,072
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
162
City of South Bend, Indiana
Monthly Financial Report
November 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 27,075 27,075 7,925 77%
Debt Proceeds 11,097,608 - - - - - - -
Total Revenue 11,094,726 202,657 - 35,000 27,075 27,075 7,925 77%
Expenditures by Type
Services & Charges
Professional Services 185,391 640,860 - 213,233 84,723 15,597 100,320 112,913 47%
Debt Service Interest & Fees 259,773 - - - - - - - -
Interfund Transfers Out - - - - - - - - -
Total Services & Charges 445,164 640,860 - 213,233 84,723 15,597 100,320 112,913 47%
Capital 223,104 5,895,577 - 3,879,131 1,383,105 2,501,597 3,884,702 (5,571) 100%
Total Expenditures 668,268 6,536,438 - 4,092,364 1,467,829 2,517,193 3,985,022 107,342 97%
Net Surplus / (Deficit)10,426,458 (6,333,781) - (4,057,364) (1,440,754) (3,957,947)
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 2,651,923
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 (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 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 the 2018 TIF Park Bond Debt Service Fund (#351) 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
163
City of South Bend, Indiana
Monthly Financial Report
November 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 3,265 3,265 4,735 41%
Other Income - - - - - - - -
Interfund Transfers In - - - - - - - -
Total Revenue 6,915 10,900 8,000 8,000 3,265 3,265 4,735 41%
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) 3,265 3,265
Beginning Cash Balance 387,224 392,693 403,750
Cash Adjustments (1,446) 157 -
Ending Cash Balance 392,693 403,750 361,750 407,707
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
164