HomeMy WebLinkAbout2021 Budget BookJanuary 1, 2020
For the Fiscal Year Beginning
PRESENTED TO
City of South Bend
Executive Director
Indiana
City of South Bend, Indiana 2021 Budget
Table of Contents
Transmittal Letter ........................................................................................................................................................... 1
Introduction and Overview .................................................................................................................................... 2-21
Background ...................................................................................................................................................... 3-5
2021 Strategic Priorities ................................................................................................................................... 6-8
The Budget Process: Translating Strategic Priorities to an Adopted Budget ....................................... 9-12
2021 Budget Overview ................................................................................................................................ 13-21
Financial Structure and Policy ............................................................................................................................. 22-54
Organization Chart ............................................................................................................................................. 23
Detailed Fund Descriptions & Structure .................................................................................................. 24-30
Department/Fund Relationship ................................................................................................................ 31-33
Financial Policies .......................................................................................................................................... 34-54
General Accounting ............................................................................................................... 35-36
Cash Management & Investment ........................................................................................ 37-39
Revenue Recognition............................................................................................................. 39-41
Budgeting ................................................................................................................................ 41-43
Procurement ........................................................................................................................... 43-45
General Disbursement and Vendor Payment ................................................................... 45-47
Payroll ............................................................................................................................................ 48
Capital Asset ........................................................................................................................... 48-49
Inventory ....................................................................................................................................... 50
Debt ......................................................................................................................................... 50-53
Internal Control ...................................................................................................................... 53-54
Financial Summaries ............................................................................................................................................ 55-102
2021 Budget Summary ....................................................................................................................................... 56
Changes in Fund Balance Summary .......................................................................................................... 57-59
Revenue & Expenditure Summary by Fund Type ........................................................................................ 60
Revenue by Type .......................................................................................................................................... 61-63
Expenditures by Type .................................................................................................................................. 65-66
Consolidated Financial Schedules .................................................................................................................... 67
Detailed Financial Discussion – Revenue ................................................................................................ 68-75
Detailed Financial Discussion – Capital Expenditures .......................................................................... 76-81
Detailed Financial Discussion – Debt ....................................................................................................... 82-86
Detailed Financial Discussion – Personnel ........................................................................................... 87-102
Department Information ................................................................................................................................... 104-116
General Government ............................................................................................................................... 105-106
Public Works ............................................................................................................................................. 107-108
Police Department ................................................................................................................................... 109-110
Fire Department ....................................................................................................................................... 111-112
Venues, Parks & Arts ............................................................................................................................... 113-114
Department of Community Investment ............................................................................................... 115-116
i
City of South Bend, Indiana 2021 Budget
Fund Information ................................................................................................................................................ 117-134
101 General Fund ......................................................................................................................................... 119
Mayor's Office ............................................................................................................................ 120
Community Initiatives ............................................................................................................... 120
City Clerk ..................................................................................................................................... 121
Common Council....................................................................................................................... 121
Controller’s Office ..................................................................................................................... 122
Human Resources ...................................................................................................................... 123
Human Rights ............................................................................................................................. 123
Diversity & Inclusion ................................................................................................................ 124
Legal Department ...................................................................................................................... 125
Engineering ................................................................................................................................. 126
Office of Sustainability .............................................................................................................. 127
AmeriCorps Grant Program .................................................................................................... 128
Police Department ..................................................................................................................... 129
Police Crime Lab ........................................................................................................................ 130
Fire Department ......................................................................................................................... 131
Fire Training Center .................................................................................................................. 132
Emergency Medical Services .................................................................................................... 132
Morris Performing Arts Center ............................................................................................... 133
Palais Royale Ballroom .............................................................................................................. 134
Public Works Funds ............................................................................................................................................ 135-154
202 Motor Vehicle Highway ....................................................................................................................... 136
266 MVH Restricted Fund .......................................................................................................................... 137
Motor Vehicle Highway Budget Summary - Fund 202 & 266 ...................................................... 138
251 Local Roads & Streets .......................................................................................................................... 139
257 LOIT Special Distribution ................................................................................................................... 140
265 Local Road & Bridge Grant ................................................................................................................ 140
412 Major Moves Construction .................................................................................................................. 141
610 Solid Waste Operations ........................................................................................................................ 142
611 Solid Waste Capital ............................................................................................................................... 143
620 Water Works Operations ..................................................................................................................... 144
622 Water Works Depreciation (Capital) .................................................................................................. 145
624 Water Works Customer Deposit ........................................................................................................ 146
625 Water Works Sinking (Debt Service) ................................................................................................. 146
626 Water Works Bond Reserve ................................................................................................................ 147
629 Water Works Debt Reserve O&M ..................................................................................................... 147
640 Sewer Insurance ..................................................................................................................................... 148
641 Sewage Works Operations. .................................................................................................................. 149
642 Sewage Works Depreciation (Capital) ............................................................................................... 150
643 Sewage Works O&M Reserve ............................................................................................................. 151
649 Sewage Sinking (Debt Service) ............................................................................................................ 151
ii
City of South Bend, Indiana 2021 Budget
653 Sewage Debt Service Reserve .............................................................................................................. 152
654 Sewage Works Customer Deposit ...................................................................................................... 152
655 Project ReLeaf ....................................................................................................................................... 153
667 Storm Sewer Fund ................................................................................................................................ 154
Public Safety Funds ............................................................................................................................................. 155-167
216 Police State Seizures .............................................................................................................................. 156
218 Police Curfew Violations ..................................................................................................................... 156
220 Law Enforcement Continuing Education ......................................................................................... 157
249 Public Safety L.O.I.T. ........................................................................................................................... 158
278 Police Take Home Vehicle .................................................................................................................. 159
280 Police Block Grants .............................................................................................................................. 159
287 Fire Department Capital ...................................................................................................................... 160
288 Emergency Medical Services Operating ............................................................................................ 161
289 HAZMAT .............................................................................................................................................. 162
291 Indiana River Rescue ............................................................................................................................ 162
292 Police Grants.......................................................................................................................................... 163
294 Regional Police Academy ..................................................................................................................... 163
295 C.O.P.S. M.O.R.E. Grant .................................................................................................................... 164
299 Police Federal Drug Enforcement ..................................................................................................... 164
350 2018 Fire Station #9 Debt Service ..................................................................................................... 165
451 2019 Fire Station #9 Bond Capital ..................................................................................................... 165
701 Fire Pension ........................................................................................................................................... 166
702 Police Pension ........................................................................................................................................ 166
705 Police K-9 Unit ...................................................................................................................................... 167
Venues, Parks & Arts Funds ............................................................................................................................. 168-179
201 Parks & Recreation ............................................................................................................................... 169
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405 ................................... 170
273 Morris PAC/Palais Royale Marketing ............................................................................................... 171
274 Morris PAC/Self-Promotion .............................................................................................................. 171
312 2017 Parks Bond Debt Service ........................................................................................................... 172
401 Coveleski Stadium Capital .................................................................................................................. 172
416 Morris Performing Arts Center Capital ............................................................................................. 173
450 Palais Royale Historic Preservation .................................................................................................... 173
453 2018 Zoo Bond Capital ........................................................................................................................ 174
471 2017 Parks Bond Capital ...................................................................................................................... 174
601 Parking Garages ..................................................................................................................................... 175
670 Century Center Operating ................................................................................................................... 176
671 Century Center Capital ......................................................................................................................... 177
672 Century Center Energy Conservation Debt Service ........................................................................ 177
730 City Cemetery ........................................................................................................................................ 178
731 Bowman Cemetery ................................................................................................................................ 178
751 2015 Parks Bond Capital ...................................................................................................................... 179
iii
City of South Bend, Indiana 2021 Budget
757 2015 Parks Bond Debt Service ........................................................................................................... 179
Department of Community Investment Funds ........................................................................................... 180-195
209 Studebaker/Oliver Revitalizing Grants ............................................................................................. 181
210 Economic Development State Grants ............................................................................................... 181
211 Department of Community Investment (DCI) Operation Fund .................................................. 182
212 Department of Community Investment (DCI) Grants .................................................................. 183
410 Urban Development Action Grant .................................................................................................... 183
600 Consolidated Building Fund ................................................................................................................ 184
754 Industrial Revolving Fund ................................................................................................................... 185
756 2015 Smart Streets Bond Debt Service .............................................................................................. 185
759 2017 Eddy Street Commons Bond Capital ....................................................................................... 186
760 2017 Eddy Street Commons Bond Debt Service ............................................................................ 186
Code Enforcement Funds ....................................................................................................................... 187-195
219 Unsafe Building ..................................................................................................................................... 188
221 Rental Units Regulation ....................................................................................................................... 189
230 Code Enforcement Fund ..................................................................................................................... 190
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600 ........................... 191
Code Enforcement Division Summaries ................................................................................... 192-195
Internal Service Funds ........................................................................................................................................ 196-202
222 Central Services ..................................................................................................................................... 197
224 Central Services Capital ........................................................................................................................ 198
226 Liability Insurance ................................................................................................................................. 199
279 IT/Innovation/311 Call Center ........................................................................................................ 200
711 Self-Funded Employee Benefits ......................................................................................................... 201
713 Unemployment Compensation ........................................................................................................... 202
714 Parental Leave ........................................................................................................................................ 202
Administrative Funds .......................................................................................................................................... 203-212
102 Rainy Day Fund ..................................................................................................................................... 204
227 Loss Recovery Fund ............................................................................................................................. 204
217 Gift, Donation, Bequest ....................................................................................................................... 205
258 Human Rights - Federal Grants .......................................................................................................... 206
264 COVID-19 Response ........................................................................................................................... 207
404 County Option Income Tax (COIT) ................................................................................................. 208
406 Cumulative Capital Development (CCD) ........................................................................................ 209
407 Cumulative Capital Improvement (CCI) ........................................................................................... 209
408 Economic Development Income Tax (EDIT) ................................................................................ 210
750 Equipment/Vehicle Leasing ................................................................................................................ 211
752 South Bend Redevelopment Authority ............................................................................................. 212
755 South Bend Building Corporation ...................................................................................................... 212
iv
City of South Bend, Indiana 2021 Budget
Redevelopment Commission Controlled Funds ......................................................................................... 213-223
Tax Increment Financing Funds (TIF)
324 TIF - River West Development Area ................................................................................................ 215
422 TIF - West Washington District ......................................................................................................... 216
429 TIF - River East Development Area (Northeast District) ............................................................. 216
430 TIF - Southside Development Area #1 ............................................................................................ 217
435 TIF - Douglas Road .............................................................................................................................. 217
436 TIF - River East Residential (Northeast District) ............................................................................ 218
Other Funds
315 Airport 2003 Debt Reserve ................................................................................................................. 219
328 SBCDA 2003 Debt Reserve ................................................................................................................ 219
351 2018 TIF Park Bond Debt Service Reserve ...................................................................................... 220
352 2019 South Shore Double Tracking Bond Debt Service ................................................................ 220
353 2020 TIF Library Bond Debt Service Reserve ................................................................................. 221
439 Certified Technology Park ................................................................................................................... 221
433 Redevelopment General ....................................................................................................................... 222
452 2018 TIF Park Bond Capital ............................................................................................................... 223
454 Airport Urban Enterprise Zone .......................................................................................................... 223
Glossary .................................................................................................................................................................. 224-228
v
1200N COUNTY-CITY BUILDING PHONE 574.235.9216
227 W. JEFFERSON BLVD.FAX 574.235.9928
SOUTH BEND, INDIANA 46601-1830
CITY OF SOUTH BEND JAMES MUELLER, MAYOR
DEPARTMENT OF ADMINISTRATION AND FINANCE
The Honorable James Mueller, Mayor of the City of South Bend
Members of the City of South Bend Common Council
Residents of the City of South Bend
RE: 2021 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year beginning
January 1, 2021.
Just as the lives of City residents have been upended by the COVID-19 global pandemic, the City’s operational and
financial realities have shifted significantly during 2020. The challenges posed by the pandemic (including revenue
uncertainties, direct pandemic response costs, and an increased need for economic development and business support
expenditures) have placed substantial strains on the City, making it all the more important that scarce financial resources
are allocated strategically.
Accordingly, this 2021 budget was meticulously prepared to push forward strategic priorities despite financial challenges.
Through ten public budget hearings and three Council budget working sessions (as well as a brand-new virtual resident
budget input-gathering process), the goals of the Council, Administration, and residents coalesced around the most
important priorities. The 2021 budget invests in economic recovery by expanding small business loan and grant
programs and expands access to economic opportunities for residents by including expanded workforce development
and inclusive procurement programs. This budget also continues the City’s commitment to supporting reform in public
safety by including investments in expanded street outreach and a new compensation structure for police officers.
Finally, the 2021 budget represents an enormous investment in infrastructure and neighborhoods and provides the most
local funding that the City has ever committed for supporting initiatives to protect the vulnerable.
While the challenges of the pandemic made a balanced budget impossible to achieve in 2021, this budget does set up a
three-year plan to return to structural balance and continue the City’s strong history of good fiscal management. Solid
management of cash in recent years has put the City in a good position to weather the storm and continue to make
needed investments in our residents.
The Department of Administration and Finance would like to express our sincere gratitude for the leadership of Mayor
James Mueller, City Department Heads, Personnel & Finance Committee Chair Karen White, and all members of the
City of South Bend Common Council. Without their dedication, passion, guidance, and excellence in service to our
City, preparation of this budget would not have been possible.
With gratitude,
Daniel T. Parker Benjamin J. Dougherty Amy Shirk
City Controller Deputy City Controller Director of Accounting & Budget
1
City of South Bend, Indiana 2021 Budget
INTRODUCTION & OVERVIEW
2
City of South Bend, Indiana 2021 Budget
Background
The City of South Bend is the county seat of St. Joseph County,
Indiana, and is the fourth largest city in the state. The City of South
Bend’s 2010 U.S. Bureau of the Census population was 101,168.
Accordingly, South Bend is classified as a “City of the Second Class”
under Indiana statutes (cities with a population of 35,000 to
250,000).
Despite a prolonged period of population decline from 1970 to
2010, population estimates show that the City is experiencing
a resurgence, experiencing seven straight years of population
growth.
The City of South Bend operates with a mayor as chief executive
and a nine-member City Common Council composed of six
members elected from districts and three members elected at-large.
The City provides a full range of traditional general governmental services to its residents. These services include police
and fire protection; sanitation services; the construction and maintenance of highways, streets, and infrastructure;
recreational activities and cultural events. In addition to general governmental activities, the City exercises oversight
over the South Bend Water Works, the South Bend Wastewater Treatment Facility, the Century Center Convention
Center, the Morris Performing Arts Center, the Palais Royale Ballroom, the City of South Bend Redevelopment
Commission and Authority, and several downtown parking facilities.
Location
St. Joseph County lies within the heartland of the manufacturing belt and
metropolitan regions of the Upper Midwest and Canada. The City of South Bend is
located in the north central part of Indiana, ten miles south of the Michigan state
line, and is the economic and cultural anchor of the “Michiana” region. The region
is a vibrant and diverse area with a strong economy based on a mix of health care,
agricultural, service, manufacturing, education, and other commercial and tourism
industries. This diverse economic mix creates varied employment opportunities for
the area’s residents while providing insulation via diversification from future
economic downturns.
The City is approximately 90 miles east of Chicago and 140 miles north of
Indianapolis. Accessibility to transportation, including Interstate 80/90, an
international airport (which is the second busiest in the State of Indiana) and the
South Shore Line has supported economic growth within the community.
Economic Conditions & Outlook
St. Joseph County, with a total population of 270,771, boasts a strong history of manufacturing which continues today.
The service industry and retail trade have also flourished, creating a balance that serves the community well.
The estimated labor force in St. Joseph County is 136,431 workers1.
1 STATS Indiana, 2020, St. Joseph County.
https://www.stats.indiana.edu/profiles/profiles.asp?scope_choice=a&county_changer=18141
South Bend
South Bend Quick Facts
Year of Incorporation ...................................... 1865
Mayor ................................................. James Mueller
Number of Council Members ............................... 9
Population (2020 Estimate) ....................... 102,026
Budgeted Full-Time City Positions ............... 1,146
2021 Budgeted City Revenues .......... $331,150,369
2021 Budgeted City Expenditures ... $346,375,023
Bond Rating (Standard & Poors) ...................... AA
3
City of South Bend, Indiana 2021 Budget
Education
Approximately 88.5% of the area’s adult population are high school graduates or higher (as compared to the national
average of approximately 75%) with an estimated 29.6% with a bachelor’s degree or higher. There are eight colleges,
universities and technical schools within South Bend and the surrounding area:
University of Notre Dame
Indiana University South Bend
Bethel College
Purdue University College of Technology at South Bend
Holy Cross College
Saint Mary’s College
Trine University South Bend
Ivy Tech Community College
Unemployment
As of November 2020, St. Joseph County is experiencing an unemployment rate of 6.1%, which is above the State of
Indiana unemployment rate of 4.9%, but below the national unemployment rate of 6.7%. The unemployment rate in
St. Joseph County is similar to that of its surrounding counties [Elkhart County (4.4%), LaPorte County (6.9%), and
Marshall County (4.2%)], as well as similar to comparable counties throughout the state [Allen County (5.0%) and
Marion County (6.3%)].
Income
The median household income in St. Joseph County in 2019 was $53,881, compared to a national median of $68,703.
However, the cost of living continues to be one of the greatest advantages of living in this community. Housing costs
in South Bend are well below the national and regional averages. Per a report compiled by the National Association of
Realtors in Q3 2019, the median sales price for a single-family home in St. Joseph County was $149,900, compared to
a median sales price of $269,700 in Chicago and $206,800 in Indianapolis. The national median sales price is $280,200.
Largest Employers
According to the Indiana Department of Workforce Development, most employees in St. Joseph County were
employed in the manufacturing, healthcare, and educational services sectors:
The region’s largest employers are:
University of Notre Dame (5,802)
Beacon Health Systems (4,683)
South Bend Community School Corp (3,615)
St. Joseph Health System (2,626)
Indiana University - South Bend (1,277)
City of South Bend (1,139)
St. Joseph County (1,068)
AM General (800)
Honeywell Aerospace (700)
Press Ganey (694)
4
City of South Bend, Indiana 2021 Budget
Population2
Prior to 2010, South Bend experienced decades of population loss, primarily stemming from the collapse of the local
manufacturing industry and particularly the closing of the local Studebaker plant in 1963. However, despite being
named one of America’s “dying cities” by Newsweek in 2011, South Bend has experienced a renaissance of economic
opportunity and cultural growth over the past nine years. Investments in the City made by high-tech firms and other
private businesses have led to a positive population growth in each of the past five years.
2 US Census Bureau https://www.census.gov/quickfacts/fact/table/US,in,stjosephcountyindiana/AGE295217
City of South Bend downtown and Riverwalk
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
POPULATION5
City of South Bend, Indiana 2021 Budget
2021 Strategic Priorities
The formulation of an annual budget is, at its core, a strategic exercise. Although the budget is important for ensuring
good fiscal management through expenditure control and planning, the most important function of the budget is to
ensure resource allocation is inextricably linked to the City’s strategic priorities.
To understand the City’s strategic framework and strategic priorities is, therefore, vital to understanding the allocations
of resources presented in the 2021 Adopted Budget. Through careful and deliberate consideration and the gathering of
input, the administration has articulated six strategic priorities:
Reform Public Safety Systems
Public Safety is the foundation of all the City’s efforts to build South Bend.
Through the targeted and creative use of available resources, the City is working to
provide quality police, fire and emergency medical services for the community. The
dedicated officers, firefighters, and paramedics of the City of South Bend work
tirelessly to accomplish the primary mission of any government: ensuring that
residents and visitors can take safety for granted.
It is critical for our residents to feel that they can trust and rely upon our law enforcement officers, and equally important
for officers to trust and rely on our community in which they serve. The City is dedicated to implementing and
continuing community-based policing and, in 2021, will continue to invest in recruiting and retention initiatives, with a
specific focus on minority officers.
Reform Public Safety Systems - Desired Outcomes:
Institute comprehensive mandatory training on best practices for community policing
Continue focus on improving diversity in SBPD and SBFD
Expand violence intervention initiatives
Build Reliable Infrastructure
As with any city, the upkeep of South Bend’s infrastructure is essential to the
functioning of all other priorities. From routine street maintenance and snow
removal to multi-million-dollar projects designed to revolutionize traffic flow or
sewage management, few areas touch residents’ day-to-day lives more completely
than effective infrastructure management.
In 2021, the City will finalize and begin implementation on an ambitious and
comprehensive roads plan, kicked off by a significant debt-financed investment in
road repair and other neighborhood projects. In addition, we will continue to invest in miles of curbs, sidewalks, and
public lighting, and continue the capital plans supporting our water and wastewater utilities to ensure safe, clean drinking
water for all.
Build Reliable Infrastructure - Desired Outcomes:
Invest in a multiyear road improvement plan
Maintain and improve safe, reliable water and wastewater utility
Expand reliable, high-speed internet access
Invest in sustainable, green infrastructure improvements
6
City of South Bend, Indiana 2021 Budget
Support Economic Recovery
Local government plays a key role in economic development. By providing
adequate infrastructure and offering targeted assistance, the City can stimulate
private investment, creating and expanding business opportunities and jobs.
In light of the economic hardships stemming from the worldwide COVID-19
pandemic, investing in economic activity is more important than ever. Strengthening
and supporting businesses through difficult times while continuing to encourage
growth and relocation is more important than ever. Additionally, the City is continuing to invest in workforce
development activities to strengthen the capacity of local workers and small businesses to help rebuild and recapture
South Bend’s success. Through the Pathways workforce development program, the City partners with WorkOne to
provide specialized job training and placement assistance to local workers.
Support Economic Recovery - Desired Outcomes:
Support small businesses as they rebuild from economic downturn
Develop an opportunity fund for underrepresented local businesses
Incentivize public-private partnerships to invest in South Bend and create jobs
Rebuild Vibrant Neighborhoods
Safe, vibrant and attractive neighborhoods are a cornerstone of inclusive economic
development. The City will make investments to fund or leverage state and federal
funding for housing assistance, development and home ownership programs,
neighborhood public works and parks, neighborhood development for social
services and organizations, and public safety initiatives. Committing these resources
will help us maintain, improve, and support strong neighborhood development.
South Bend is working with partners to create new strategies for enhancing neighborhoods. Reinforcing our
neighborhoods creates opportunities for our residents across the socioeconomic strata to own and enjoy safe, affordable
homes in the community they love.
Rebuild Vibrant Neighborhoods - Desired Outcomes
Align code enforcement with community incentives to improve our neighborhoods
Continue work to revamp parks and trails
Expand access to affordable housing
Invest in improvements to our major corridors
Expand Access to Opportunity
South Bend is open for business - and is open for business to all. Our future
prosperity will come from being a welcoming city, free from hate and bias, in which
all residents participate in, contribute to, and benefit from economic growth. We
must continue to pursue policies that support and empower LGBTQ, immigrant,
and minority communities. The City continues to streamline business support
services to make it easy to do business in South Bend, especially for new business
owners.
The City is committed to removing barriers to good jobs, fostering an inclusive economy, and providing all opportunities
to all of our residents, no matter their background or zip code.
7
City of South Bend, Indiana 2021 Budget
Expand Access to Opportunity - Desired Outcomes:
Expand economic empowerment programs like Love Your Block, financial literacy training, and an eviction
legal defense fund
Continue to fund workforce development programs like Pathways for residents who want to build their skills
and advance their career
Expand programming for the Office of Diversity & Inclusion to increase the utilization of MWBE (Minority/
Women-owned Business Enterprises) businesses for City contracts
Partner with the South Bend Community School Corporation to develop a new way forward for our public
schools
Protect the Vulnerable
South Bend must be a city where everyone can thrive, regardless of race, gender,
orientation, age, or zip code. We believe that our city ought to be measured not by
the success of its wealthiest residents, but rather by the experience of its most
vulnerable members.
The City is committed to supporting our seniors and their quality of life by providing
transportation, living support, and access to assistive technology that can help them
age in place. To help our residents experiencing homelessness, the City has put
together a comprehensive working group on homelessness to provide recommendations and initiatives and has included
an unparalleled investment in homelessness abatement into the 2021 budget.
Protect the Vulnerable - Desired Outcomes:
Pursue a housing-first approach to homelessness, supported by an intake center, coordinated care among
service agencies, and scattered site permanent supportive housing
Partner with public health experts to reduce infant mortality and other health disparities
Incentivize grocers to fill in food deserts
Support programs and policies that encourage immigration and engage new residents
8
City of South Bend, Indiana 2021 Budget
The Budget Process:
Translating Strategic Priorities to an Adopted Budget
The translation of the policy goals of the administration into investments that can be used to accomplish those policy
goals is at the core of the budgeting process.
The outcome of this budget preparation process is a budget ordinance passed by the Common Council, in which the
Council authorizes the level of funding for City operations. It is important to note that the line-item budget passed by
the Council is the maximum authorization to incur liabilities. It is not a mandate to spend (i.e., City funds may spend
less than the appropriated amount), but it does represent the legal limit of spending (i.e., City funds may NOT spend
more than the appropriated amount). Spending within a single cost category (personnel, services, supplies, and capital)
in a single fund cannot exceed appropriations without Common Council approval.
To ensure that the City is able to accomplish its objectives, the annual budget for local governments like South Bend
has three primary goals:
1) Allocate resources in a manner that enables the accomplishment of strategic goals.
2) Maintain liquidity and practice good stewardship of financial resources through expenditure control.
3) Promote interperiod equity through responsible fiscal management of debt and assets.
“Interperiod equity” refers to the state in which current expenditures are not deferred to future
taxpayers through excessive use of debt or other financing mechanisms. In other words, South Bend
wishes to ensure that current-year revenues are sufficient to pay for current-year expenses.
To promote the achievement of these objectives, the City of South Bend prepares a budget that is strategically aligned,
operationally balanced in the long-term, and prepared on the cash-basis.
Strategic Alignment
Every step of the budget process (including the input-gathering sessions with residents, the budget kickoff meeting, and
all public presentations of the proposed budget) is focused on the six strategic priorities described in the previous
section. The focus of all budget-related discussions centers on what money is being spent for (the purpose, such as
“maintaining a visible public safety presence”), as opposed to what money is being spent on (the object, such as “Police
Salaries”).
One important way in which the City ensures that the investments in the budget follow the strategic priorities of the
City is to consider spending in two broad categories: “Baseline Spending” and “Strategic Spending”:
Baseline Spending: Baseline Spending consists of spending that is central to the core responsibilities of the
City: keeping residents safe and healthy, as well as spending that has already been committed to, such as debt
service or the maintenance of current capital assets. This category of spending represents over 80% of the
City’s budget. During the budget process, the necessity of these expenditures is not questioned; rather, the
budget process is designed to question how these functions can be performed in the most efficient manner.
Strategic Spending: The $61 million of “Strategic Spending” is designed to build upon the fundamental
services provided through Baseline Spending and allow our residents to not only survive, but to thrive in the
City. The budget process for determining Strategic Spending involves identifying the investments that most
closely match the City’s priorities, rather than simply trying to make core services more efficient. The most
important question during the budget process for Strategic Spending is which investments to make in order
to best reflect and accomplish the City’s priorities.
9
City of South Bend, Indiana 2021 Budget
Baseline Spending
As the chart below shows, baseline spending accounts for the vast majority (82%) of the City’s 2021 budget.
Baseline Spending 2020
Adopted
2021
Adopted
Interfund Transfers $ 74,408,130 $ 71,240,159
Debt Service 33,928,732 34,336,317
Essential Operations
Police 39,535,337 38,819,629
Fire/EMS 32,961,835 32,970,533
Water 13,669,420 13,391,098
Wastewater 18,875,823 19,135,277
Solid Waste 3,146,387 3,290,449
Streets 7,854,632 7,854,632
Park Maintenance 7,867,653 7,418,329
Code Enforcement 1,815,970 1,749,037
Administration* 16,075,631 17,289,599
Building Dept 1,278,742 1,170,702
Maintenance of Current Capital
Fleet Replacement 6,652,376 3,265,500
Fleet & Building Maintenance 17,455,130 18,116,714
Self-Insurance
Health Insurance 18,482,713 18,554,656
Liability Insurance 3,950,279 4,272,656
Total Baseline Spending $297,958,790 $292,938,084
*Administration includes Common Council, Clerk’s Office, Mayor’s Office, Administration & Finance, Human Resources, Legal, Innovation &
Technology, and Engineering
Strategic Spending
Strategic Spending is broken down in the
2021 budget into two categories:
o Strategic Operations are ongoing
operations and departments that are
outside of core governmental services.
o Strategic Initiatives represent both City-
Wide initiatives and investments in
specific areas of the City that are not
ongoing operations. These investments
often take the form of grants, specific
programs, or capital projects. In 2021, the
vast majority of these initiatives (over
75%) are specifically designed to
accomplish priorities related to
neighborhood development. Strategic
Initiatives also include initiatives using tax
increment financing (TIF) funding from
the South Bend Redevelopment
Commission.
2020 2021
Adopted Adopted
Strategic Operations
Community Investment Operations $ 2,883,459 $ 3,050,368
Office of Diversity & Inclusion 1,027,950 1,159,311
Office of Sustainability 806,160 721,483
Office of Community Initiatives 703,488 942,091
Code Enforcement Strategic Operations 1,565,270 1,544,444
VPA Experience & Recreation 4,159,197 3,838,438
VPA Self-Sustained Operations 7,978,836 6,972,171
Strategic Operations Total $19,124,360 $18,228,306
Strategic Initiatives
Reform Public Safety Systems $ 778,096 $ 808,508
Build Reliable Infrastructure 15,254,184 11,031,500
Support Economic Recovery 539,000 1,118,559
Rebuild Vibrant Neighborhoods 7,903,070 8,342,746
Expand Access to Opportunity 811,028 1,097,506
Protect the Vulnerable 942,077 1,000,006
TIF Projects 14,882,963 13,758,938
Strategic Initiatives Total $41,110,418 $37,157,763
Total - Strategic Spending $60,234,778 $61,510,892
2021 Adopted Budget: Baseline Spending
10
City of South Bend, Indiana 2021 Budget
Balanced Budget
To promote good fiscal management and enable the achievement of objectives 2 and 3 listed above, South Bend is
committed to the passage of a balanced operational budget, defined as a budget in which operational expenditures do
not exceed revenue available to finance those ongoing operations.
A balanced budget is necessary for proper financial management in the City of South Bend. However, in light of the
revenue challenges facing the City stemming from the COVID-19 pandemic and associated economic hardships, the
2021 budget is the first South Bend budget in several years that is not operationally balanced. Instead, the Mayor and
the Common Council have established a three-year plan to return to structural and operational balance. This plan
allows the City to make use of existing cash reserves to promote priorities, support residents, and rebuild our City’s
economy.
The three major City operational funds—General Fund, County Option Income Tax (COIT), and Economic
Development Income Tax (EDIT)—have an operational deficit of roughly $4.5 million, and the City’s Solid Waste fund
has a deficit of $1.2 million. Therefore, the total operational deficit in 2021 is roughly $5.7 million. Additionally, the
overall budget does contain an additional strategic spend-down of roughly $10 million, stemming primarily from
targeted capital investments and targeted spend-down of internal service funds that have built up a cash balance. The
total deficit in the 2021 budget is just over $15 million.
Basis of Budgeting: A Tool for Fiscal Management
Similarly, in an effort to promote good fiscal management and enable the achievement of objectives 2 and 3 listed above,
South Bend has elected to budget all funds on a cash basis. This is not the same basis as is used in the City’s audited
financial statements. As prescribed by the Government Accounting Standards Board (GASB), the City’s audited
financial statements are prepared on a modified accrual basis for governmental funds and a full accrual basis for
proprietary funds.
The decision to budget on a cash basis was made primarily in view of the importance of the budget as a planning and
control instrument in the City. The accounting system provides the basis for appropriate budgetary control. Unlike
accounting, budgeting is not primarily a financial procedure; it is primarily a policy-planning process to ensure strategic
alignment and good fiscal management. The goals of current expenditure control and interperiod equity are served well
by the cash-basis system of budgeting, and therefore the City uses cash-basis budgeting.
Although the primary budgeting method is cash-basis, encumbrance accounting is employed in all funds. Encumbrances
(e.g., purchase orders, contracts) outstanding at year-end are reported as designates of fund balances and do not
constitute expenditures or liabilities because the goods or services have not been received as of year-end; the
encumbrances will rollover and be re-appropriated and honored during the subsequent year.
Despite the cash-basis budget, the need for more complete disclosure of the City’s underlying condition by the public
and credit markets have led the City to release audited financial statements prepared on the modified accrual basis (for
governmental funds) and the full accrual basis (for proprietary funds). The primary difference between accrual-basis
accounting and cash-basis accounting is that accrual-basis accounting recognizes revenues and expenses when they are
earned or incurred, as opposed to when they are received or paid in cash. The accrual and modified accrual accounting
bases provide for a more holistic look at the overall economic position of the City and is thus used to prepare the
audited financial statements in accordance with GASB standards.
The 2021 Budget Process:
With the three objectives listed above in mind, and the need to prepare a budget that is strategically-aligned,
operationally balanced in the long-term, and prepared on the cash-basis, the City of South Bend undertook the
following process for the 2021 budget:
The City’s annual budget process began with a budget kickoff meeting in May, which included the Mayor,
Department Heads, Fiscal Officers, Common Council and other City leaders.
11
City of South Bend, Indiana 2021 Budget
At the budget kickoff meeting, Administration priorities were discussed, and the budget process was reviewed.
Soon after the meeting, department heads and various staff members prepared a first-round draft of their five-
year capital improvement plan and five-year operating budget.
During the month of June, the City Controller and Department Heads revised the first-round budget to adjust
expenditures based on revenue projections and ensure that the budget was balanced in operational funds.
Based on input from Department Heads, the City Controller submitted the proposed budget to the Mayor in
July, and revised the budget based on the Mayor’s input.
From August to October, the Mayor and City Controller presented to the Common Council the recommended
budget for the next year. The Common Council reviewed the recommended budget, made reductions at their
discretion, held ten public hearings, discussed the budget in three Council working sessions, and ultimately
adopted the City budget for the fiscal year prior to November 1 (per Indiana law).
o The process of presenting the proposed budget to the Common Council often leads to feedback and
changes, meaning the final, adopted budget is often different than the budget originally proposed by
the Mayor. However, in 2021, there were no changes made during the presentation process, and the
adopted budget is identical to the original proposed budget.
Once adopted, the budget was forwarded to the State of Indiana Department of Local Government Finance
(DLGF) for final approval. The City’s fiscal year begins January 1.
Budget Calendar for Fiscal Year 2021 Budget
May 15, 2020 Budget kickoff meeting for all Department Heads and Fiscal Officers
June 12, 2020 Deadline for Fiscal Officers and Department Heads to submit first-round budgets
June 12 - June 30, 2020 City Controller review and preparation of second-round budgets with Department Heads
July 1 – July 31, 2020 Mayor’s Office review of budgets with Department Heads & Fiscal Officers
Aug 12 – Sept 30, 2020 Ten public budget hearings with City Council & Department Heads, along with three
additional Council working sessions
September 14, 2020 First reading of 2021 City budget
September 28, 2020 Public hearing on 2021 City budget and first reading of 2021 Mayor, Clerk, Council, non-
bargaining, and bargaining salary ordinance
October 12, 2020 Second public hearing and adoption of 2021 City budget and 2021 Mayor, Clerk, Council,
non-bargaining, and bargaining salary ordinance
Budget Amendment Policy
After the budget is adopted, the primary responsibility for managing the appropriated funds falls to each respective
Department Head, Fiscal Officer, as well as the Department of Administration & Finance and the Mayor. Fiscal
Officers and Department Heads analyze their respective budgets on a continuous basis through electronic budget
monitoring in the City’s Enterprise Resource Planning (“ERP”) system.
Management flexibility is given to each Department for exceeding a given expenditure/expense line item within a given
cost category if there is an available budget within another expense line item of the same cost category, in the same
department, and in the same fund. Cost categories include personnel, supplies, services, and capital. Budget
amendments within the same cost category, department, and fund do not require approval from the Common Council.
If a review of year-to-date activity indicates that any given expense line item will exceed the budget, and the line item
cannot be covered by another budget within the same cost category, then the department is required to submit a budget
amendment request through the ERP system. The Finance Department reviews the request and, if deemed appropriate,
presents it to the Mayor and the Common Council for approval. Budget amendments are presented to the Common
Council on a quarterly basis.
Budget amendments that require Common Council approval include:
Budget transfers between different cost categories (i.e. personnel, supplies, services, capital)
Budget transfers between different departments within the same fund
Additional appropriations (increases) or reductions to the total budget for a given fund
12
City of South Bend, Indiana 2021 Budget
2021 Budget Overview
Introduction
This summary has been prepared as a general overview to the 2021 Budget for the City of South Bend in the hope that
it will provide City residents with a quick summary of the plans for the City for the fiscal year.
The Common Council held ten public budget hearings and three Council working sessions to review the budget. The
2021 budget was centered around the named priorities listed below, which were shared by the Common Council and
the Administration. The 2021 budget was adopted on October 12, 2020.
Strategic Priorites Reflected in the 2021 Budget
Short-Term Organizational Factors: Context for the 2021 Budget
As the City of South Bend prepared its 2021 budget, there were several specific factors that guided the development of
the budget:
1) Challenges Stemming from the COVID-19 Pandemic: The global pandemic has led to significant financial
challenges for local governments across the country and around the world. The City of South Bend categorizes
the financial difficulties into three main buckets:
o Direct Response Costs: The City has taken dramatic steps to keep residents and City employees safe
during this emergency:
As with all organizations that employ first responders, the City is seeing increased costs for personal
protective equipment and sanitizing equipment, as well as higher-than-expected overtime costs. In
2020, these costs amounted to hundreds of thousands of dollars.
The City has committed funding to ensure food security for low-income residents impacted by the
pandemic, distributing at times in excess of 11,000 meals daily.
Homeless individuals need special protection from the ravages of the pandemic; social distancing is
often impossible for these individuals, and there are often underlying and complicating health
conditions in this population. The City has committed to house and quarantine infected homeless
individuals to prevent the further spread in this population.
Early on in the pandemic, the City took steps to ensure that City employees are able to continue to
draw a paycheck during this time, even if they are unable to work due to illness or the need to care
for children or loved ones. The extra benefits in terms of increased sick time and direct salary expense
that will be provided to both non-emergency responders and emergency responders are expected to
cost the City between $650,000 and $1.5 million and will continue into 2021.
13
City of South Bend, Indiana 2021 Budget
o Revenue Challenges: The City is projecting significant revenue challenges stemming from this
emergency, which will continue to strain our ability to respond to the crisis and help our community recover
economically after the crisis is over.
Over the next two years, local income tax revenue is projected to decrease by as much as 15% to
20%. This could lead to a decrease in revenue of more than $6 million. This loss of income tax
revenue exacerbates the financial difficulties the City is currently weathering due to the full impact
of the circuit breaker tax credits in 2020.
As economic concerns impact our residents, the City has seen a dramatic increase in unpaid water,
sewer, and solid waste bills. Arrearage over 90 days past due has grown exponentially since April and
continues to climb. Additionally, this revenue loss comes at a time where the fees for the City’s solid
waste operation are barely enough to break even as it stands, and the wastewater utility is facing
Phase II of a massive infrastructure investment to upgrade its sewer system to comply with federal
regulations.
There has been a massive impact of this pandemic on the City’s efforts to create and sustain vibrant
cultural events. The City-run Morris Performing Arts Center and Century Center have already
sustained direct revenue losses in excess of $2,000,000, which is expected to grow over the upcoming
months. In addition, in 2020, hotel-motel taxes decreased by 25%, and we expect a similar or even
more substantial decrease in 2021. The St. Joseph County Hotel-Motel Tax Board uses this tax to
secure several City bonds and to provide operational and capital support to the Century Center.
o Increased Need for Economic Development: Finally, and most importantly, the ongoing economic
effects of this virus will be felt for years and will require ongoing and sustained financial support from the
City for businesses and residents. Funding is needed to provide food stability, access to transportation,
educational and job training opportunities, access to liquidity for small businesses and residents, and
ongoing support for local businesses.
2) Strategic Priorities: Within the context of the general strategic framework presented in the prior section, the
South Bend Common Council and the City administration have articulated the following specific budget
initiatives for 2021:
o Reform Public Safety Systems
Implement a Community Review Board (including a full-time Director reporting to a Board of
community members) to oversee complaints of police misconduct from City residents.
Continue group violence intervention and other community violence reduction initiatives.
Implement redesigned police compensation structure, with the goal of attracting more talent and
more diverse candidates
Continue and expand investments in body cameras, ShotSpotter in targeted areas, and training on
community-based policing for police officers
Continue the investment in the Fire Department’s Community Paramedicine program, which is
intended to reduce the unnecessary utilization of healthcare services.
o Build Reliable Infrastructure
Finalize and begin implementation on a comprehensive roads plan, designed to increase average
PASER (Pavement Surface Evaluation and Rating) ratings and put the City on a track to sustainably
fund road repairs over the long-term.
Finalize and begin implementation on Phase II of the long-term control plan consent decree,
designed to ensure clean water for City residents by reducing sewer overflows and runoff.
Continue investment in multi-year water infrastructure plan
Expand projects designed to reduce the impact of heavy rainfall on the storm sewer system.
14
City of South Bend, Indiana 2021 Budget
o Support Economic Recovery
Expand the City’s use of revolving fund loans with a new grant from the U.S. Economic
Development Administration, which essentially doubles the capacity of the City to provide low-
interest loans to small and start-up businesses.
Continue direct investments in small businesses, including $500,000 for “restaurant innovation
grants” to help local restaurants survive this difficult time.
o Rebuild Vibrant Neighborhoods
Housing: expanded investment in home repair and new home construction, as well as investment in
neighborhood development.
Neighborhood infrastructure: continue investments in the Curb & Sidewalk and Light Up South
Bend programs, as well as provide additional investment in traffic calming
Neighborhood planning: development and implementation of new neighborhood plans.
Neighborhood revitalization: continue to invest in neighborhood organizations, demolitions of
vacant or abandoned homes, and neighborhood scale development assistance.
Parks and green spaces: Finalize MySB Parks & Trails initiatives, continue to invest in repairing
asphalt courts across the City.
o Expand Access to Opportunity
Expand workforce development funding
Continue investment in the “Commuters Trust”, a start-up designed to help low-income individuals
get rides to work through ride-share companies such as Uber or Lyft.
Expand investment in inclusive procurement and diversity training programs, including
implementation of redesigned inclusive procurement program plan.
o Protect the Vulnerable
Expand investment in supporting the unsheltered population, with the goal of making resources
available to implement the recommendations of the working group on homelessness.
Leverage federal funding through the ESG (Emergency Solutions Grant) and CDBG (Community
Development Block Grant) programs to supplement local funding for homelessness initiatives.
3) Revised Financial Processes and Policies
o In 2020, the City completed implementation a new ERP system, Microsoft Dynamics 365 for Finance and
Operations (“DFO”). The Department of Administration & Finance took the opportunity of this
implementation to completely redesign and revitalize both the financial processes that support the City’s
operations and the policies that underlay those process.
o This redesign of financial processes has meant more control over budgetary compliance, reduced
inappropriate spending, and generally strengthened the City’s ability to manage its financial reality.
o This strengthened control and visibility places an even greater importance on the budget and ensuring that
planned spending is reflective of desired outcomes.
4) Projects Continuing from 2020
o Although 2020 was a year of completing several large-scale capital projects, there are several projects that
are continuing into 2021. Most significantly, there are several large street projects that will continue into
2020 (including Olive, Cleveland, and Bendix), and the MySB Parks & Trails Initiative will conclude in the
new year.
o Additionally, funding for affordable housing construction will be carried forward from 2020 into 2021 to
ensure that this money is spent on areas that need it most.
15
City of South Bend, Indiana 2021 Budget
2021 Adopted Budget Highlights
Creation of a Community Review Board (including a full-time Director reporting
to a Board of community members) to oversee complaints of police misconduct
from City residents
Continue group violence intervention and other community violence reduction
initiatives ($750,000)
Implement redesigned police compensation structure, with the goal of attracting
more talent and more diverse candidates ($1 million)
Continue and expand investments in body cameras, ShotSpotter in targeted areas,
and training on community-based policing for police officers ($500k)
Finalize and begin implementation on a comprehensive roads plan, supported by
an $8 million infrastructure bond to be issued in 2021. ($8 million)
Finalize and begin implementation on Phase II of the long-term control plan
consent decree, designed to ensure clean water for City residents by reducing
sewer overflows and runoff. ($4.5 million)
Continue investment in multi-year water infrastructure plan ($2.1 million)
Expand projects designed to reduce the impact of heavy rainfall on the storm
sewer system. ($1.1 million)
Expand the City’s use of revolving fund loans with a new grant from the U.S.
Economic Development Administration, which essentially doubles the capacity
of the City to provide low-interest loans to small and start-up businesses. ($7 M)
Continue direct investments in small businesses, including $500,000 for
“restaurant innovation grants” to help local restaurants ($750,000)
Housing: expanded investment in home repair and new home construction, as
well as investment in neighborhood development ($3.1 M)
Neighborhood infrastructure: continue investments in the Curb & Sidewalk and
Light Up South Bend programs, additional investment in traffic calming ($2.1 M)
Neighborhood planning: development of new neighborhood plans ($200k)
Neighborhood revitalization: continue to invest in neighborhood organizations,
demolitions of vacant homes, neighborhood development assistance ($2.4 M)
Parks and green spaces: Finalize MySB Parks & Trails initiatives, continue to invest
in repairing asphalt courts across the City ($1 M)
Expand workforce development funding ($500k)
Continue investment in the “Commuters Trust”, a start-up designed to help low-
income individuals get rides to work through ride-share companies such as Uber
or Lyft. ($350k)
Expand investment in inclusive procurement and diversity training programs,
including implementation of inclusive procurement program plan. ($1.1 M)
Expand investment in supporting the unsheltered population, with the goal of
making resources available to implement the recommendations of the working
group on homelessness.
Leverage federal funding through the ESG and CDBG programs to supplement
local funding for homelessness initiatives
16
City of South Bend, Indiana 2021 Budget
Fund Accounting & City Funds
The City of South Bend uses fund accounting to enhance accountability and transparency for the use of resources. The
City maintains just over 100 funds (with a total fund balance of over $200 million) for various purposes, grouped into
seven main categories:
General Fund: The largest single fund is the
General Fund, which provides $73.2 million in
funding (21.1% of total expenditures) towards the
majority of services available to the City residents
(Police, Fire and general government)
o The bulk of the spending from this fund
($58.8 million) is for the Police and Fire
Departments.
o The remaining $14.4 million is used to fund
the Mayor’s Office, the Department of
Administration & Finance, the Engineering
Department, the Legal Department, and the
City Clerk & Common Council.
Special Revenue Funds: Providing $79.4 million
in funding (22.9% of total expenditures), these
Funds are used to account for the proceeds of
earmarked revenue or financing activities requiring
separate accounting because of legal or regulatory
provisions. The City of South Bend has 40 Special
Revenue Funds.
o These funds account for the City’s Venues, Parks & Arts (VPA) Department, Streets Department,
Department of Code Enforcement, and the Department of Community Investment, among other priorities.
Capital Projects & Debt Service Funds: Because the City of South Bend does not issue debt except for the
purpose of funding capital projects, these funds are grouped together. These funds account for large-scale capital
projects and principal and interest payments on debt associated with those projects represent total expenditures in
2021 of $14.0 million (4.0% of total expenditures).
o The City currently maintains 11 capital projects funds and 8 city-controlled debt service funds
o Note that this fund grouping does not include capital projects/debt service payments related to enterprise
funds or Redevelopment Commission controlled funds, which are accounted for in their respective
categories.
Enterprise Funds: Enterprise Funds are generally used to account for activities that are designed to support their
operations through charges for services rendered (as opposed to tax revenue). Because they operate and finance
themselves much in the way a business would, these funds are sometimes called “business-type” funds. These funds
provide $98.6 million of funding (28.5% of total expenditures).
o The largest enterprise fund grouping is the Utilities Funds, which provides $90.8 million in funding for water,
wastewater, sewer, and solid waste operations.
o Other enterprise funds include funds for parking garages, the Building Department, and the Century Center.
28.5%
Enterprise
Funds
22.9%
Special
Revenue
Funds
21.1%
General
Fund
11.9%
Internal Service
Funds
8.5%
Redevelopment
Commision
Funds
4.0%
Capital &
Debt Service
Funds
3.1%
Trust &
Custodial
Funds
2021 Budgeted Expenditures by Fund Type
17
City of South Bend, Indiana 2021 Budget
Internal Service Funds: Internal Service Funds are used to account for $41.2 million of expenditures (11.9% of
total expenditures), and cover operations that primarily provide services to other departments of the City of South
Bend on a cost-reimbursement basis. These 8 funds account for activities such as Central Services (which provides
vehicle repairs/maintenance for police, fire, streets, etc.) and the City’s self-funded employee benefits (such as
health insurance and parental leave).
Trust & Custodial Funds: Trust & Custodial funds ($10.5 million; 3.1% of total expenditures) are used to account
for resources that are ultimately benefitting a party outside of the City Government. The expenditures in this fund
category are for pension costs for the City’s legacy Police and Firefighters pension plans.
Redevelopment Commission Controlled Funds: The Redevelopment Commission is a body created to develop
a strategic plan for eliminating blight and bringing about new development to under-resourced areas in the city. The
commission consists of five members (three appointed by the Mayor, two appointed by the Common Council).
Controlled Funds total $29.4 million or 8.5% of the total 2021 City budget and consist mainly of various Tax
Increment Financing (TIF) Districts and the Certified Technology Park. The Redevelopment Commission
Controlled Funds pay for debt service as well as other TIF approved expenditures which help attract and retain
business in the areas.
A full description of each fund is presented in the “Financial Structure & Policies” section of this document.
The City prepares five-year projections every year for all funds.
The City continues to monitor cash reserves and other revenue options, as well as reviewing our priorities with regards
to the programs and services we offer, to ensure we do not fall below our cash reserve targets. See “Financial Structure
& Policies” section of this document for more information on cash reserve requirements.
East Race River Rafting
18
City of South Bend, Indiana 2021 Budget
2021 Expenditure Summary (Financial Organization Chart)
Total City Budget
$346,375,023
General Fund
$73,199,680
Public Safety
$58,775,504
Fire
$27,426,502
Police
$31,349,002Administration & Finance, Human Resources
$3,011,567
Mayor's Office, City Clerk, and Common Council
$3,305,858
Other
$8,106,751
Special Revenue Funds
$79,444,017
Parks & Recreation
$15,048,074
County Option Income Tax
$11,728,209
Economic Development Income Tax
$13,029,378
Motor Vehicle Highway
$11,667,651
Public Safety L.O.I.T.
$9,618,013
Other
$18,352,692
Capital Projects and
Debt Service Funds
$14,024,579
Fiduciary Funds
$10,553,999
Fire Pension Fund
$4,496,259
Police Pension Fund
$6,057,740
Internal Service Funds
$41,152,114
Enterprise Funds
$98,575,322
Sewage Works Operations & Capital Funds
$56,646,734
Water Works Operations & Capital Funds
$25,561,458
Solid Waste Operating & Capital Funds
$7,601,088
Other
$8,766,042
Redevelopment Commission
Controlled Funds
$29,425,312
Tax Increment Financing Funds
$27,303,062
Other
$2,122,250
19
City of South Bend, Indiana 2021 Budget
2021 Revenue Summary
Total revenue for the City of South Bend is estimated at $331,150,369 for 2021, which is a 14% decrease from total
estimated revenue of $387,303,961 for 2020. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2018
Actual
2019
Actual
2020
Amended
Budget
2021
Adopted
Budget
Budget
Variance
2020-2021
%
Change
Property Taxes 80,021,992 82,604,579 80,188,144 77,077,028 (3,111,116) -4%
Local Income Taxes 32,712,559 34,643,723 36,897,936 30,425,626 (6,472,310) -18%
Intergov. Shared Revenues 27,059,433 26,752,577 25,937,506 25,081,253 (856,253) -3%
Intergov. Grants 5,750,779 7,547,104 19,420,051 5,727,122 (13,692,929) -71%
Licenses & Permits 1,895,139 1,994,397 2,114,717 2,074,477 (40,240) -2%
Charges for Services 99,972,329 101,566,627 108,197,565 103,255,927 (4,941,638) -5%
Fines, Forfeitures, and Fees 1,066,265 1,084,943 1,113,452 763,165 (350,287) -31%
Interest Earnings 4,353,878 7,242,765 2,888,886 2,386,855 (502,031) -17%
Debt Proceeds 27,597,920 10,920,826 16,244,982 - (16,244,982) -100%
Donations 1,865,951 5,116,150 4,646,082 3,659,306 (986,776) -21%
Other Income 16,666,251 11,368,670 6,275,867 3,385,639 (2,890,228) -46%
Interfund Allocation Reimb 16,053,826 22,440,553 20,960,750 25,124,917 4,164,167 20%
Interfund Transfers In 40,131,245 45,820,750 56,196,232 46,034,733 (10,161,499) -18%
PILOT 6,332,487 6,340,990 6,221,791 6,154,321 (67,470) -1%
Total Revenue 361,480,053 365,444,652 387,303,961 331,150,369 (56,153,592) -14%
The largest variances from 2020 to 2021 can be explained as follows:
Property Taxes: The City is predicting a modest decrease in property taxes stemming from lower assessed
values from the economic recession caused by the COVID-19 pandemic. Additionally, the economic hardships
are expected to increase uncollectable taxes.
Income Taxes: Two factors influence the sharp decrease planned in income taxes in 2021 – first, effects of
the pandemic on individual incomes are expected to produce a significant decline in income revenue in at least
2021 and 2022. Secondly, the City received a supplemental income tax distribution of several million dollars in
2020 that was based on a state-mandated formula and is not expected to continue in 2021.
Intergovernmental Grants: The City received many large grants in 2020, including grants totaling close to $7
million directly and indirectly from the CARES Act. The economic stimulus package signed into law at the end
of 2020 did not include direct relief for local governments, so these grants are not expected to continue into
2021.
Charges for Services: The City is conservatively planning for a 5%-10% reduction in utility revenue, which is
the primary driver of charges for services revenue.
Fines, Forfeitures and Fees: For the past 10 years, the City has been a recipient of a fine paid by a local
corporation of close to $350,000 for failing to comply with terms of their tax abatement agreement. This penalty
ended in 2020 and will not continue going forward.
Interest Earnings: The City’s interest earnings in 2020 were low compared to previous years. However, the
City does not anticipate rising interest rates in the short term and is thus conservatively planning for interest
earnings to remain low in 2021.
Debt Proceeds: The City issued two bonds in 2020 (including one refunding) and issued a capital lease.
Because Council has not yet approved a bond issuance in 2021, even though the administration intends to
pursue a bond issuance, these revenues are not included in the adopted budget.
Other Income: The reduction here is primarily related to several large insurance reimbursements that the City
received in 2020 and will not receive again in 2021.
A full analysis of 2021 revenue is included in the “Financial Summaries” section of this document.
20
City of South Bend, Indiana 2021 Budget
2021 Capital Expenditure Summary
The City of South Bend is investing $36 million in capital projects
in 2021. The bulk of these funds are going to finance investments
in local roads projects as well as local economic development from
the City’s Tax Increment Financing (TIF) funds, improvements to
the City’s Wastewater Treatment Plant, as well as large-scale streets
projects.
Capital projects are financed in one of four ways:
• Cash: Capital items purchased outright with City cash.
• Capital Lease: Capital items purchased with lease proceeds.
Typically, capital leases are paid off over a 4 to 5-year time
period. Cash is not impacted as heavily in any particular year.
• Bond Proceeds: Capital projects paid for by proceeds from a
bond. Typically, bonds are paid off over the useful life of the
capital project (e.g. 20 years for infrastructure projects) such
that cash is not impacted as heavily in any particular year.
• Contributed Capital: Capital items not purchased with City cash.
A full analysis of capital expenditures is included in the “Financial Summaries” section of this document.
2021 Debt Summary
At the beginning of 2021, the City of South Bend will have total debt outstanding of $225,879,121, concentrated
primarily on economic development and wastewater capital projects:
1/1/2021 Principal Balance = $225,879,121
Governmental Business-Type
Economic Development 78,681,111 Wastewater 54,155,330
Culture & Recreation 31,041,590 Water Works 11,631,565
Highways & Streets 24,710,907 Solid Waste 2,061,261
Public Safety 21,815,260 Building Department 71,287
General Government 1,710,810 $67,919,443
$157,959,678
This outstanding principal represents:
• $2,214 debt per capita
• 8.9% of net assessed taxable market value
Business-
Type
30%
Governmental
70%
49.82%
Economic
Development
19.65%
Culture &
Recreation
15.64%
Highways
& Streets
13.81%
Public Safety
1.08%
General Government
79.74%
Wastewater
17.13%
Water Works
3.03%
Solid Waste
0.10%
Building
Department
, 0
Streets &
Sewers,
$15,468,317
Community
Investment,
$11,705,965
Other,
$2,848,500
Water
Works,
$2,573,000
Police,
$1,529,500 Wastewater,
$1,308,000
21
City of South Bend, Indiana 2021 Budget
FINANCIAL STRUCTURE & POLICIES
22
City of South Bend, Indiana 2021 Budget City of South Bend Organization Chart (1) Board Members include Mayoral appointees only (2) Board Members include 3 Mayoral appointees and 2 Council appointees (3) Board Members include 5 Mayoral appointees and 4 Council appointees Effective January 1, 2020 Residents of South BendCommon CouncilMayorAdministration & Finance (City Controller)Budget & AccountingPayroll / Accounts PayableCash & Debt ManagementCentral ServicesPurchasingHuman Resources (Director)Talent ManagementBenefits ManagementEmployee RelationsEmployee SafetyDiversity & Inclusion (Diversity & Inclusion Officer)Diversity & Inclusion OfficeHuman Rights CommissionLegal Department (Corporation Counsel)Board & Department SupportOrdinancesLitigationPublic Works (Director)Board of Public Works 1EngineeringSolid WasteStreets & SewersWater Works & Wastewater UtilityInnovation & Technology (Chief Innovation Officer)ServicesInfrastructureApplicationsBusiness Analytics311 Call CenterPolice Department (Chief)Board of Public Safety 1OperationsPatrolSupportFire Department (Chief)Board of Public Safety 1OperationsServicesTrainingFire PreventionEMSCommunity Investment (Executive Director)Redevelopment Commission 2/ Redevelopment Authority 2Business DevelopmentEngagement & Economic ResourcesPlanningNeighborhoods Neighborhood DevelopmentNeighborhood Code Enforcement / NEAT CrewAnimal Resource CenterBuilding Inspections & PermittingSustainabilityVenues, Parks & Arts (Executive Director)Board of Park Commissioners 1Park MaintenanceRecreationCivic Center Board of Managers 3Century CenterMorris Performing Arts Center & Palais RoyaleCity Clerk23
City of South Bend, Indiana 2021 Budget
Detailed Fund Descriptions & Structure
The below lists all funds maintained by the City of South Bend. Major funds (funds which constitute a substantial
amount of resources or receive a substantial amount of revenue and are thus presented separately on the financial
statements) are indicated in blue. All funds listed are appropriated for 2021.
GENERAL FUND
Fund #101: General Fund
*MAJOR FUND*
To account for general government operations of the municipality, including the Mayor’s
Office, City Clerk, Common Council, Legal Department, Administration & Finance,
Morris Performing Arts Center, Palais Royal Ballroom, Police and Fire Departments and
Human Rights. Financing is provided by property taxes as well as other smaller taxes and
some user fees.
SPECIAL REVENUE FUNDS
Fund #102: Rainy Day To account for unused and unencumbered funds that are transferred from a fund that has
a tax levy. Revenues in this fund also include special distributions of local income tax.
Fund #201: Parks &
Recreation
*MAJOR FUND*
To account for general operations and capital needs of the Parks and Recreation
Department. Financing is provided by property taxes and user fees.
Fund #202: Motor Vehicle
Highway To account for street construction and the operations of the street maintenance
department. Financing is provided by state motor vehicle highway distributions.
Fund #209: Studebaker/Oliver
Revitalization Grants
To account for expenditures related to the Studebaker and Oliver revitalization projects.
Financing is provided by federal and state grants and loans from other organizations.
Fund #210: Economic
Development State Grants
To account for expenditures related to projects promoting economic development.
Financing is provided by state grants and loan payments. Expenditures include grants and
related expenses.
Fund #211: DCI Operating To account for the operating expenditures related to the South Bend Department of
Community Investment (DCI). Financing will be provided by income tax revenue,
revenues received from charges for services, and grants.
Fund #212: DCI Grants To account for revenues received from the U.S. Department of Housing and Urban
Development related to community improvement projects.
Fund #216: Police State Seizure To account for law enforcement expenditures financed by the authorized state or local
agencies' sale of confiscated property.
Fund #217: Gifts, Donations &
Bequests
To account for donations, gifts, or bequeaths for purposes designated by the donor.
Fund #218: Police Curfew
Violations
To account for monies received from penalties paid for curfew violations. Expenditures
include Drug Abuse Resistance Education and Juvenile Aid Bureau.
Fund #219: Unsafe Building To receive fines and fees related to Indiana's Unsafe Building law and account for the
expenses incurred for board-ups, demolitions, ordinance violation abatements, and other
related services.
Fund #220: Law Enforcement
Continuing Education
To account for police fees collected to finance police officers' continuing education,
training, and supplies and equipment.
Fund #221: Rental Units
Regulation
To account for the revenues and expenditures related to the Landlord Registration and the
Rental Safety Verification Program (RSVP) ordinances enacted by the Common Council.
24
City of South Bend, Indiana 2021 Budget
Fund #227: Loss Recovery To account for compensatory or exemplary damage payments from third parties arising
from loss or damage to City tangible or intangible property.
Fund #230: Code Enforcement To account for the activity of the Department of Code Enforcement including
Neighborhood Code Enforcement and the South Bend Animal Resource Center.
Fund #249: Public Safety
Local Option Income Tax
(LOIT)
*MAJOR FUND*
To account for the receipt of the public safety component of the local income tax. Funds
are used only to cover the cost of salaries and benefits for sworn police and firefighters.
Fund #251: Local Road and
Street
To account for operation and maintenance of local and arterial road and street systems.
Financing is provided by state gasoline tax distributions.
Fund #257: Local Option
Income Tax (LOIT) Special
Distribution
To account for a one-time, special distribution of local income taxes from the State of
Indiana for the purpose of infrastructure expenditures.
Fund #258: Human Rights-
Federal
To account for expenditures to prevent discrimination and to promote human rights.
Financing is provided by federal grants.
Fund #265: Local Road &
Bridge Grant
To account for the receipt of the Community Crossings grant and matching revenue and
for the payment of expenditures on eligible projects.
Fund #273: Morris and Palais
Marketing
To account for marketing and promotion expenditures financed by sponsorship
solicitations and donations.
Fund #274: Morris PAC Self-
Promotion
To account for earnings on self-promoted events at the Morris Performing Arts Center
Fund #280: Police Block
Grants
To account for federal grants which provide financing for police activities.
Fund #289: Hazmat To account for monies generated by the South Bend Fire Department's response to
hazardous materials incidents. Funds are used to purchase, repair, or replace hazmat
equipment, or for training and supplies.
Fund #291: Indiana River
Rescue
To account for expenditures related to river rescue training. Financing is provided by
registration fees.
Fund #292: Police Grants To account for federal grants which provide financing for police activities.
Fund #294: Regional Police
Academy
To account for revenues (tuition) and expenditures (seminars, travel, lectures, and career
days) related to the advancement of present and future police officers.
Fund #295: COPS MORE
Grant
To account for a grant which provides financing for police activities. The Community-
Oriented Policing Services (COPS) Office of the Department of Justice offers grants
through the Making Officer Redeployment Effective (MORE) program.
Fund #299: Federal Drug
Enforcement
To account for expenditures for drug enforcement. Financing is provided by distributions
from the authorized federal agencies' confiscated property sale.
Fund #404: County Option
Income Tax (COIT)
*MAJOR FUND*
To account for the receipt of the certified shares component of the local income tax. Funds
are used to items such as debt service payments, certain organizations’ grants and
operational subsidies, capital expenditures and other uses as deemed by the Mayor and
Council.
Fund #408: Economic
Development Income Tax
(EDIT)
*MAJOR FUND*
To account for the receipt of the economic development component of the local income
tax. Funds are used to items such as debt service payments, economic development, capital
expenditures benefiting economic development street operations and other uses as deemed
by the Mayor and Council.
25
City of South Bend, Indiana 2021 Budget
Fund #410: Urban
Development
Action Grant (UDAG)
To account for economic development expenditures which are financed by federal grants
and loan repayments.
Fund #655: Leaf Collection
and Removal (Project ReLeaf)
To account for the expenditures of a program to remove leaves from the City each fall.
Financing is provided by a monthly service fee charged to all City residents.
Fund #705: Police K-9 Unit To account for donations for development and maintenance of the K-9 unit.
Fund #730: City Cemetery To account for expenditures specifically for the City Cemetery. Funding is provided by the
sale of cemetery plots and burial expenses.
Fund #731: Bowman Cemetery To account for the expenditures the City incurs in maintaining the Bowman Cemetery.
Fund #754: Industrial
Revolving Fund (IRF)
To report and administer loan funds for small businesses that is governed by a separate
Board of Directors which contracts with the City's Community Investment Department for
administration services.
DEBT SERVICE FUNDS
Fund #312: 2017 Parks Bond
Debt Service
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.
Fund #350: 2018 Fire Station 9
Bond Debt Service
To accumulate monies received as debt service payments from the City and pass them
through to trustee banks and bondholders.
Fund #752: Redevelopment
Authority Debt Service
To accumulate monies for the payment of Redevelopment Authority bonds issued to
refinance bonds issued for construction of a parking garage facility, bonds issued for central
development area land acquisition and construction of public improvements, bonds issued
to purchase the Palais Royale, bonds issued to refinance bonds issued for construction of
Century Center improvements, and bonds issued to refinance bonds issued for renovations
to the Morris Performing Art Center.
Fund #755: South Bend
Building Corporation
To accumulate monies received as debt service payments from the City and pass them
through to trustee banks and bondholders.
Fund #756: 2015 Smart Streets
Bond Debt Service
To accumulate monies as a reserve for the payment of 2015 Smart Streets Bonds related to
the conversion of one-way to two-way streets.
Fund #757: 2015 Parks Bond
Debt Service
To accumulate monies as a reserve for the payment of the 2015 Parks & Recreation Bond
debt service payments.
Fund #760: 2017 Eddy Street
Commons Debt Service
To accumulate monies as a reserve for the payment of the 2017 Eddy Street Commons
Phase II Bond debt service payments.
CAPITAL PROJECTS FUNDS
Fund #287: Fire Department
Capital
To account for purchases of necessary equipment for the Fire Department and Emergency
Medical Services Department. Financing is provided by ambulance fees.
Fund #401: Coveleski Stadium
Capital
To account for expenditures related to the maintenance and improvement of the baseball
stadium. Financing is provided by a rental paid by the semi-pro baseball team.
Fund #406: Cumulative Capital
Development (CCD)
To account for expenditures relating to the purchase or lease of capital improvements in
the City. Financing is provided by a specific property tax levy.
Fund #407: Cumulative Capital
Improvement (CCI)
To account for state cigarette tax distributions used for improvement projects.
26
City of South Bend, Indiana 2021 Budget
Fund #412: Major Moves
Construction
To account for state distributions used for road construction and other uses authorized by
Indiana statute.
Fund #416: Morris Performing
Arts Center Capital
To accumulate monies for major repairs and capital improvements to the Morris
Performing Arts Center. Financing is provided by a surcharge on ticket sales for events held
at the auditorium.
Fund #450: Palais Royale
Historic Preservation
To account for expenditures financed by a two percent fee charged for all Palais Royale
services.
Fund #451: 2018 Fire Station 9
Bond Capital
To account for the expenditures of bond funds relating to the General Obligation Bonds,
Series 2018 to be used for the construction of the new Fire Station #9 and additional
classroom for the Fire Training Center.
Fund #453: 2018 Zoo Bond
Capital
To account for the expenditures of bond funds relating to the Economic Development
Revenue Bonds, Series 2018 to be used for the construction, expansion, renovation,
equipping, furnishing and improvement of the Potawatomi Zoo.
Fund #471: 2017 Parks Bond
Capital
To account for the expenditures of bond funds relating to the Park District Bonds, Series
2017 A-K to be used for planned capital projects to improve the parks.
Fund #750: Equipment/
Vehicle Leasing
To account for proceeds from capital lease-purchase agreements used to finance major
equipment needs of the City.
Fund #759: 2017 Eddy Street
Commons Bond Capital
To account for the expenditures of the bond proceeds from to be spent on Phase II of the
mixed-use development near the University of Notre Dame.
ENTERPRISE FUNDS
Fund #600: Consolidated
Building
To account for the operation of the consolidated St. Joseph County/ South Bend Building
Department.
Fund #601: Parking Garages To account for the operation and maintenance of the City's parking garages.
Fund #610: Solid Waste
Operations
To account for the operations of the Solid Waste department. Revenues come from
charging City residents a monthly fee for pick-up and disposal of trash at area landfills and
recycling centers.
Fund #611: Solid Waste Capital To account for debt service and capital expenditures related to the Solid Waste Department.
Fund#620: Water Works
Operations
*MAJOR FUND*
To account for all revenue and operational expenses of the water utility. This fund is
financed through charges for providing water to City residents.
Fund #622: Water Works
Capital
To account for the acquisition, construction or improvement of water utility capital assets
(including wells, reservoirs, transmission & distribution mains, water meters, pumping
equipment, treatment equipment, transportation equipment, etc.)
Fund #624: Water Works
Customer Deposit
To account for security deposits collected from utility customers, which are refunded upon
termination of service.
Fund #625: Water Works
Sinking (Debt Service) Fund
To account for principal and interest payments on obligated debt for the Water Works
utility.
Fund #626: Water Works Bond
Reserve
To account for the assets held to satisfy the requirements of certain utility bond covenants.
Fund #629: Water Works
Reserve Operations &
Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Water Utility’s ability to meet
financial commitments.
27
City of South Bend, Indiana 2021 Budget
Fund #640: Sewer Repair
Insurance
The City is responsible for the main sewer line; from the main line to the house is the
homeowner’s responsibility This program (which charges a monthly fee to residents)
protects participating customers who require significant repairs to their sewer line that
cannot be accomplished by a plumber.
Fund #641: Sewage Works
Operations
*MAJOR FUND*
To account for the operations of the following divisions of Public Works: Wastewater,
Sewer, & Organic Resources (yard waste, leaves, etc.)
Fund #642: Sewage Works
Capital
To account for the purchase of capital equipment and major renovations/restorations for
the Wastewater and Sewer departments.
Fund #643: Sewage Works
Reserve Operations &
Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Wastewater department’s ability
to meet financial commitments.
Fund #649: Sewage Works
Sinking (Debt Service) Fund
To account for all debt service obligations for Wastewater and Sewers.
Fund #653: Sewage Works
Debt Service Reserve
To account for the assets held to satisfy the requirements of certain utility bond covenants.
Fund #654: Sewage Works
Customer Deposit
To account for security deposits collected from utility customers, which are refunded upon
termination of service.
Fund #667: Storm Sewer Fund To account for maintenance of the storm sewer system, which consists 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.
Fund #670: Century Center
Operations
*MAJOR FUND*
To account for the operational needs of the Century Center Convention Center. Financing
is provided through the County collection of Hotel/Motel Tax as well as user fees.
Fund #671: Century Center
Capital
To account for capital expenditures at the Century Center.
Fund #672: Century Center
Energy Savings (Debt Service)
This fund was established in 2015 to account for the 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 roof and other energy efficiency
projects.
INTERNAL SERVICE FUNDS
Fund #222: Central Services To account for expenses related to fuel, vehicle repairs and various supplies provided to
City departments on a cost-reimbursement basis.
Fund #226: Liability Insurance
Premium Reserve
To account for expenses related to maintaining the City's self-funded liability insurance and
worker’s compensation costs, including administrative costs, claims and premiums.
Funding is provided by assessments to certain other City funds.
Fund #278: Police Take Home
Vehicle
To account for expenses associated with claims arising from use of program vehicles
occurring while officers are not on duty. Funding is provided by officers participating in
the program.
28
City of South Bend, Indiana 2021 Budget
Fund #279: Innovation/
Information Technology/
311 Call Center
To account for expenses associated with the 311 Call Center and Department of Innovation
& Technology. The Call Center is a customer service support center where residents and
business can receive personal assistance with City-related questions and non-emergency
services. The IT Dept provides technical services to the various departments within the
City. Funding is provided by the departments which benefit from the call center and the IT
Dept.
Fund #711: Self-Funded
Employee Benefits
To account for employer and employees' contributions for a medical insurance plan and
for the payment of medical claims for employees.
Fund #713: Unemployment
Compensation Insurance
To account for payment of unemployment claims to the Indiana Department of Workforce
Development. Financing is provided by allocating costs to user departments to cover the
estimated costs of claims.
Fund #714: Parental Leave To account for expenses related to the City’s Parental Leave Program which provides
additional paid time off for employees for the child or adoption of a child. Financing is
provided by allocating costs to user departments to cover the estimated costs of the
program.
FIDUCIARY FUNDS
Pension Trust Fund
Fund #702: 1925 Police
Pension
To account for the provision of retirement and disability benefits to police officers hired
prior to May 1, 1977. Financing is provided by mandatory contributions by active members,
and state pension relief distributions.
Fund #701: 1937 Firefighters'
Pension To account for the provision of retirement and disability benefits to firefighters hired prior
to May 1, 1977. Financing is provided by mandatory contributions by active members and
state pension relief distributions.
REDEVELOPMENT COMMISSION CONTROLLED FUNDS
Tax Increment Financing (TIF) Funds
Fund #324: Tax Increment
Financing (TIF) – River
West
*MAJOR FUND*
To account for the collection of Tax Increment Financing Revenues for the River West
Development 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.
Fund #422: Tax Increment
Financing (TIF) – West
Washington
To account for expenditures for public improvement projects in the West Washington
Economic Development 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.
Fund #429: Tax Increment
Financing (TIF) – River East
Development
To account for expenditures for improvements in the northeast development tax
incremental district. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
During TIF consolidation in 2015, this fund was renamed. It was formerly known as the
TIF Northeast Development Fund.
Fund #430: Tax Increment
Financing (TIF) – Southside
Development No. 1
To account for expenditures for improvements in the Southside development tax
incremental district no. 1. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
29
City of South Bend, Indiana 2021 Budget
Fund #435: Tax Increment
Financing (TIF) – Douglas
Road
To account for expenditures for improvements in the Douglas Road development tax
incremental district. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
Fund #436: Tax Increment
Financing (TIF) – River East
Residential
To account for expenditures for improvements in the Northeast Neighborhood Residential
development tax incremental district. Financing is provided by property tax proceeds in
excess of those attributable to the assessed valuation of the property in the district before
redevelopment. During TIF consolidation in 2015, this fund was renamed. It was formerly
known as the TIF Northeast Residential Fund.
Redevelopment Funds
Fund #433: Redevelopment
General
To account for eligible redevelopment initiatives designed to improve educational
opportunities and address poverty and unemployment in the City. Financing is provided by
an annual payment in lieu of taxes from the Pokagon Band of Potawatomi Indians and a
small receipt of local income tax.
Fund #439: Certified
Technology Park
To account for expenditures related to acquisition, improvements, construction and
maintenance of public facilities, debt service and other permitted uses under I.C. 36-7-32-
23 in connection with a certified technology park. Financing is provided by property tax
proceeds, state gross retail and uses taxes, and other revenues.
Fund #452: 2018 TIF Park
Bond Capital
To account for the expenditures of bond funds relating to the Redevelopment District
Bonds, Series 2018 to be used for planned capital projects to improve the parks.
Fund #454: Airport Urban
Enterprise Zone
To account expenditures for improvements in the Zone area, financed by property taxes
on qualifying properties in the Zone.
Debt Service Funds
Fund #315: Airport 2003
Debt Service Reserve
To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the airport taxable project.
Fund #328: SBCDA 2003
Debt Service Reserve
To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the Palais Royale project.
Fund #351: 2018 TIF Park
Bond Debt Service Reserve
To account for assets held to satisfy bond covenant requirements.
Fund #352: 2019 South Shore
Double Tracking Bond Debt
Service
To account for assets held to satisfy bond covenant requirements.
Fund #353: 2020 TIF Library
Bond Debt Service Reserve
To account for assets held to satisfy bond covenant requirements.
30
City of South Bend, Indiana 2021 Budget
Department – Fund Relationship
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks &
Arts
Police
Department
Fire
Department
Public
Works
City Controlled Funds
101 General Fund
Mayor's Office / Community Initiatives X
City Clerk X
Common Council X
WNIT Contract X
Administration & Finance / Human Resources X
Diversity & Inclusion X
Morris Performing Arts Center X
Palais Royale Ballroom X
Legal Department X
Engineering X
Office of Sustainability / AmeriCorps Program X
Police Department / Police Crime Lab X
Fire Department / EMS X
Human Rights X
Special Revenue Funds
102 Rainy Day X
201 Parks & Recreation X
202 Motor Vehicle Highway X
209 Studebaker-Oliver Revitalizing Grants X
210 Economic Development State Grants X
211 Department of Community Investment (DCI) X
212 Dept of Community Investment Grants X
216 Police State Seizures X
217 Gift, Donation, Bequest X X
218 Police Curfew Violations X
219 Unsafe Building Fund X
220 Law Enforcement Continuing Education X
221 Rental Units Regulation X
227 Loss Recovery Fund X
249 Public Safety LOIT X X
251 Local Roads & Streets X
257 LOIT 2016 Special Distribution X
258 Human Rights Federal Grant X
264 COVID-19 Response X X X X X X
265 Local Road & Bridge Grant X
266 MVH Restricted X
273 Morris PAC / Palais Royale Marketing X
274 Morris PAC Self-Promotion X
280 Police Block Grants X
289 HAZMAT X
291 Indiana River Rescue X
292 Police Grants X
294 Regional Police Academy X
295 COPS MORE Grant X
299 Police Federal Drug Enforcement X
404 County Option Income Tax (COIT) X X X X X X
408 Economic Development Income Tax (EDIT) X X X X X X
410 Urban Development Action Grant X
655 Project ReLeaf X
705 Police K-9 Unit X
31
City of South Bend, Indiana 2021 Budget
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks &
Arts
Police
Department
Fire
Department
Public
Works
730 City Cemetery X
731 Bowman Cemetery X
754 Industrial Revolving Fund X
Debt Service Fund
312 2017 Parks Bond Debt Service X
350 2018 Fire Station #9 Debt Service X
672 Century Center Energy Conserv. Debt Service X
752 South Bend Redevelopment Authority X
755 South Bend Building Corporation X
756 2015 Smart Streets Bond Debt Service Reserve X
757 2015 Parks Bond Debt Service X
760 2017 Eddy Street Commons Bond Debt Service X
Capital Project Funds
287 Fire Department Capital X
401 Coveleski Stadium Capital X
406 Cumulative Capital Development (CCD) X X
407 Cumulative Capital Improvement (CCI) X X
412 Major Moves Construction X
416 Morris Performing Arts Center Capital X
450 Palais Royale Historic Preservation X
451 2018 Fire Station #9 Capital X
471 2017 Parks Bond Capital X
750 Equipment/Vehicle Leasing X
759 2017 Eddy Street Commons Bond Capital X
Enterprise Funds
600 Consolidated Building Fund X
601 Parking Garages X
610 Solid Waste Operations X
611 Solid Waste Capital X
620 Water Works Operations X
622 Water Works Capital X
624 Water Works Customer Deposit X
625 Water Works Sinking (Debt Service) X
626 Water Works Bond Reserve X
629 Water Works Reserve O&M X
640 Sewer Repair Insurance X
641 Sewage Works Operations X
642 Sewage Works Capital X
643 Sewage Works Reserve O&M X
649 Sewage Sinking (Debt Service) X
653 Sewage Debt Service Reserve X
654 Sewage Works Customer Deposit X
667 Storm Sewer Fund X
670 Century Center X
671 Century Center Capital X
Internal Service Funds
222 Central Services X
224 Central Services Capital X
226 Liability Insurance X
278 Take Home Vehicle Police X
279 IT / Innovation / 311 Call Center X
32
City of South Bend, Indiana 2021 Budget
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks &
Arts
Police
Department
Fire
Department
Public
Works
711 Self-Funded Employee Benefits X
713 Unemployment Compensation X
714 Parental Leave Fund X
Fiduciary Funds
701 Fire Pension X
702 Police Pension X
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) X
422 TIF - West Washington X
429 TIF - River East Development Area (NE Dev) X
430 TIF - Southside Development #1 X
435 TIF - Douglas Road X
436 TIF - River East Residential (NE Res) X
Redevelopment Funds
433 Redevelopment General X
439 Certified Technology Park X
452 2018 TIF Park Bond Capital X
454 Airport Urban Enterprise Zone X
Debt Service Funds
315 Airport 2003 Debt Reserve X
328 SBCDA 2003 Debt Reserve X
351 2018 TIF Park Bond Debt Service X
352 2019 South Shore Double Tracking Debt Svc X
353 2020 TIF Library Bond Debt Service Reserve X
33
City of South Bend, Indiana 2021 Budget
Financial Policies
The financial integrity of our City government is of utmost importance. To discuss, write, and adopt a set of financial
policies is a key element to maintaining this integrity. These financial management policies are designed to ensure the
fiscal stability of the City of South Bend and to guide the development and administration of the annual operating and
capital budgets, as well as the debt program.
Unless otherwise directed by Indiana law, all financial policies are established by the City Controller pursuant to the
Controller’s general authority as head of the Administration and Finance Department under South Bend Municipal
Code Section 2-21(b) and have been approved by the Mayor. Accordingly, the policies presented below are subject to
change, as determined by the Controller, the Mayor, or, in cases where Indiana law gives authority for the policy to the
legislative body, the Common Council. When policies change, the City ensures that all affected parties are notified.
Written, adopted financial policies have many benefits, such as assisting the Mayor, Common Council and City
Controller in the financial management of the City, saving time and energy when discussing financial matters, promoting
public confidence, and providing continuity over time as the Mayor and Common Council and staff members change.
While these policies will be amended periodically, they will provide the foundation and framework for many of the
issues and decisions facing the City. They will promote wise and prudent financial management, provide the foundation
for adequate funding of services desired by the public, and help make the City financially stable, efficient and effective.
Financial Policy Objectives
1. Ensure that the City is financially sustainable in the long-term, and promote alignment between resource allocation
and strategic priorities
2. Design processes for purchasing, paying our bills, paying employees, and handling financial resources that are
simple, cost-effective, accurate, timely, and predicated on strong internal control
3. Enhance the usefulness and availability of financial information and analyses for City employees, elected officials,
and the public
4. Invest in the maintenance of and sustainable replacement of the City's assets, including facilities, equipment, and
vehicles
5. Create a culture of respect, excellence, diversity, transparency, and communication among employees
In order to meet these objectives, the City’s policies are divided into eleven general categories for ease of reference.
These categories are:
1) General Accounting Policies
2) Cash Management & Investment Policies
3) Revenue Recognition Policies
4) Budgeting Policies
5) Procurement Policies
6) General Disbursement and Vendor Payment Policies
7) Payroll Policies
8) Capital Asset Policies
9) Inventory Policies
10) Debt Policies
11) Internal Control
34
City of South Bend, Indiana 2021 Budget
1. General Accounting Policies
The purpose of this Policy and the accompanying procedures is to promote accounting and general ledger (“GL”)
practices that will ensure the relevance, objectivity, reliability, completeness, and consistency of the City’s internal and
external financial reports.
Basis of Accounting
The City will account for all City funds on a cash basis, a modified accrual basis, and a full accrual basis of
accounting. To accomplish this within the City’s financial system (“DFO”), the Accounting department will
maintain three segregated layers in which journal entries can be posted (“posting layers”). These posting layers
will be called the “Current Layer”, the “Modified Accrual Layer” (which is called "Custom Layer 1" in DFO),
and the “Full Accrual Layer” (which is called the "Operations" layer in DFO).
Different types of transactions will be posted in each posting layer:
The Current Layer will account for the City’s operations on cash basis (revenues are recognized in the
accounting period in which they are received, expenditures are recognized in the accounting period in
which they are paid, and long-term assets / liabilities are not recognized). The Current Layer will be
used to compare budget-to-actual performance and for reporting receipts and disbursements to the
Indiana Gateway Reporting system.
The Modified Accrual layer is used to convert cash basis to modified accrual basis. Journal entries will
be made in the Modified Accrual Layer such that reports that combine the Current Layer and the
Modified Accrual Layer will result in full accrual financial statements.
The Full Accrual Layer will be used to convert modified accrual basis to full accrual basis. Journal
entries will be made in the Full Accrual Layer such that reports that combine the Current Layer, the
Modified Accrual Layer, and the Full Accrual Layer result in full accrual financial statements.
Journal Entry Procedures
The City’s activity will be recorded via journal entries. There are two broad types of journal entries: General
Journal Entries and Sub-Ledger Journal Entries.
General Ledger Journal Entries are used to record activities that are not associated with a sub-ledger
(sub-ledgers include Accounts Payable, Accounts Receivable, Cash & Bank, and Fixed Assets).
Transactions not related to a sub-ledger (including adjusting entries, interfund transfers, etc.) will be
made via a General Journal Entry.
Sub-Ledger Journal Entries are used to record transactions related to budget, encumbrances,
accounts payable, accounts receivable and cash. These transactions are recorded in each respective
module of the accounting system, submitted through workflow approval within that module, and
finally posted to the General Ledger automatically.
Audit Requirements & Procedures
The City will have an audit performed on its CAFR for each fiscal year. This audit has historically been
performed by the Indiana State Board of Accounts (“SBOA”). However, the City may utilize a qualified private
company for the audit, provided the City satisfies the requirements of Indiana Code § 5-11-1-24.4, including
the creation and oversight of an Audit Committee of the South Bend Common Council.
If the City chooses not to engage with a private entity for the audit, SBOA will perform the annual audit. The
Controller will notify SBOA in January that the City wishes to utilize their services for the annual audit and will
ensure that the schedule for the audit is understood by both parties.
35
City of South Bend, Indiana 2021 Budget
Generally, SBOA audits run from April 1st to June 15th. The audit covers the Financial Statements, the Notes
to the Financial Statements, and the Required Supplemental Information. Additionally, limited audit procedures
are performed on the City's Management's Discussion & Analysis section (MD&A). It does not cover any part
of the Introductory Section or the Statistical Section. SBOA will also audit the City's Schedule of Expenditure
of Federal Awards ("SEFA") as a part of the Federal Single Audit.
The audit requires a formal entrance conference and a formal exit conference. The Mayor, each Common
Council member, and the President of the Board of Public Works will be invited to both conferences.
At the conclusion of the audit, SBOA will provide two sets of findings related to the audited financial
statements: the first is set of formal audit findings, which will be published in the final audit report and require
written responses from City management. The second set of findings will come in the form of an informal
management letter, which represent recommendations from SBOA and will be shared with the Mayor and with
the Common Council but will not be published to the public.
Cost Allocation Policies
The City will allocate administrative costs to operational departments on a monthly basis. This allocation is vital
to understanding the true financial performance of each department because it provides a more accurate picture
of all expenses necessary of the department. The following costs will be allocated among operational
departments:
City Administration (Mayor’s Office, City Clerk, Common Council, Administration & Finance, Legal
Department): The operational costs for these administrative departments in the General Fund will be
allocated to operational department on the basis of the total expenditure budget.
Payroll: This allocation is used to allocate a specified position’s salary and benefits between the
departments it serves. Departments/divisions will calculate the amount to allocate based on the
percentage of time the position spends working for each department/division.
Facilities Management: The Facilities Management division of Central Services will be allocated to
operational department based on departments’ electric and natural gas expenses as a percent of total.
Worker’s Compensation Claims: The costs of the City’s self-funded worker’s compensation claims
are allocated to operational departments on the basis of prior years’ worker’s compensation claims.
Liability Insurance: The costs of the City’s self-funded liability claims are allocated to operational
departments on the basis of prior years’ liability claims.
Business Insurance: The costs of paying premiums for property insurance and other kinds of
insurance will be allocated on the basis of the net book value of capital assets in each department.
Health Insurance: The cost of claims for the City’s self-funded health insurance will be allocated to
operational departments at a flat rate per employee. The rate of allocation will be determined by the
Controller and the Director of Accounting & Budget.
Utility Customer Service & Support Allocation: The costs of the Customer Service Department in
the Water Utility are allocated between the Water Works, Sewage Works, Solid Waste, and Project
ReLeaf departments
Innovation & Technology: The costs of the City’s Innovation & Technology department will be
allocated based on the number of IT users, phone users, or other technology user factors.
Every operational fund, department and division will receive allocations according to the above criteria. No
operational department or division is exempt from allocations. No operational department is entitled to
reimbursement for the cost of allocations, as these costs represent true costs of the departments.
In addition to the above allocations, the Utilities (both Water Works and Sewage Works) will make Payment in
Lieu of Taxes (PILOT) payments to the General Fund. The amount of these PILOT payments will be calculated
as 3% of the Net Book Value of Fixed Assets in each Utility.
36
City of South Bend, Indiana 2021 Budget
2. Cash Management & Investment Policies
The purpose of this Policy and the accompanying supplements is to set forth policies and procedures related to the
City’s management of cash and investments. Maintaining adequate access to liquid assets (cash and investments) is of
paramount importance to the City.
Cash Accounts
Eligible deposit accounts mean any of the following:
Any account subject to withdrawal by negotiable orders of withdrawal, unlimited as to amount or
number, and without penalty, including NOW accounts
Passbook savings accounts
Certificates of Deposit
Money market deposit accounts
Any interest-bearing account that is authorized and offered by a financial institution in the course of
its respective business
The City will maintain at least the following bank accounts:
General Depository Account: This account will function as the City’s main bank account. In general,
all City revenue is receipted into this account. All disbursements made in accordance with the City of
South Bend General Disbursement Policy are paid from this account.
Payroll Sweep Account: This account is used as the disbursement account for all payroll expenses
(including payments made directly to employees and payments remitted to taxing entities or other
entities). This account is utilized to ensure that payroll expenses are remitted correctly.
Trustee Bank Accounts: When debt is issued, the proceeds are generally remitted into escrow bank
accounts. Additionally, an escrow account may be established for the purpose of paying debt service
payments.
Additional Operational Bank Accounts: As determined by the Controller with the advice of the
Director of Treasury, additional bank accounts may be set up to account for specific City operations,
including the following:
Century Center: ASM Global Operational Account (KeyBank)
Morris/Palais: Box Office Accounts (1st Source)
DCI Transactions – Industrial Revolving Fund (Centier)
Human Rights Scholarship Fund (1st Source)
Police Buy Money for Confidential Informants (Policeman’s Credit Union)
Police Forfeiture Settlement Fund (Policeman’s Credit Union)
Investment Account: Since the City is required by law to maintain extremely liquid investments, the
City’s investment account can be considered as a “cash equivalent” account.
On a regular basis, the City will issue an RFP for banking services for the depository account and payroll sweep
account.
Investment Policy
The City shall invest excess cash in various investment vehicles as allowed by Indiana law. The City shall make
all investments, in both Deposit and Investment Accounts, in accordance with the terms and limitations of
Indiana Code 5-13-9. The current authorization for the City to engage in these investment activities comes
from Ordinance No. 10768-20. The City's practice is to obtain this authorization via an ordinance on an annual
basis, so as to maintain the maximum investment flexibility under Indiana Code 5-13-9.
Board of Finance
The local Board of Finance (as defined in Indiana Code 5-13-7) will review the investment policy and will
receive an investment report on an annual basis coincident with the Annual Meeting of the Board of Finance,
held after the 1st Monday in January and before January 31st.
37
City of South Bend, Indiana 2021 Budget
Valuation of Investments
Currently, the total amount invested is $185 million. On a monthly basis, the City’s investment custodian
(currently 1st Source) transfers any gain in market value over $185 million or direct dividends paid from
investments into the City’s depository bank account. 203.
The City will not track the current fair market value of investments on a monthly basis. Rather, the City's books
will be adjusted for fair market value of investments on an annual basis only.
Cash Handling Requirements
The City maintains a list of approved locations that accept cash. If an area needs to begin transacting or carrying
cash on hand, that area must be approved by the City Controller and placed on the list of approved locations.
All locations on the approved list will be audited periodically to ensure compliance with the cash handling
procedures in this section.
Specifically, the following internal control rules must be followed by all areas that collect or transact in cash:
The responsibility for collecting money and issuing receipts is segregated from those preparing the bank deposit.
The responsibility for making bank deposits is segregated from those preparing the monthly bank
reconcilement.
Prenumbered receipts are issued for all money collected and the receipt is retained with supporting
documentation.
Receipts are reconciled to the cash receipts ledger by an individual other than the one collecting money
and issuing receipts.
Posting of receipts to the ledger is completed by an individual other than the one who collects money
and makes the deposit.
Receipts indicate the type of payment received (cash, check, etc.) and this is reconciled to the make-up
of the bank deposit.
Accounts receivable records are maintained by an individual other than the one(s) involved in the
billing process.
The billing process is completed by an individual other than the one who collects cash payments from
customers.
Customer account adjustments above the $500 materiality threshold, stated in this policy, are approved
by the Board of Public Works only after review.
Cash Reserve Requirements
The City of South Bend has established the cash reserve guidelines for each fund to ensure adequate liquidity.
Cash reserves are defined as cash balances on hand less outstanding encumbrances. “Annual expenditures” in
each fund do not include capital expenditures. Although there are slight exceptions in specific cases, in general,
these reserve policies are as follows:
General Fund:
o Minimum Cash Reserve – The City will maintain General Fund cash reserves at a level not
less than 35 percent of the annual adopted General Fund expenditures. The purpose of these
reserves is to alleviate significant unanticipated budget shortfalls and to ensure the orderly
provisions of services to residents. This is the minimum level necessary to maintain the City’s
creditworthiness and maintain adequate cash flows.
o Unused Cash Reserves – To the extent that the General Fund cash exceeds the target, the City
may draw upon the cash reserves to provide pay-go financing for capital projects, for other
one-time capital items, or for other approved liability payments.
38
City of South Bend, Indiana 2021 Budget
Rainy Day Fund – A “rainy day” account equal to a minimum of three percent of the City’s total
expenditures in the prior year will be maintained annually in separate funds. This account will be made
available for unanticipated, unbudgeted expenditures of a non-recurring nature and/or unexpected
cost increases that require the approval by the Common Council and the Mayor.
Enterprise Funds:
o Cash Reserves – The City will maintain cash reserves equal to 25% of annual expenditures for
most Enterprise Funds, with the exception of the Water and Wastewater Utilities. The Water
and Wastewater Utility Funds require a reserve of 5% of annual operating expenditures.
o O&M Funds – The Water and Wastewater Funds will maintain Operations and Maintenance
Funds at a level of 16.67% of annual operating expenses in the main operating funds, net of
transfers.
Other Funds:
o Minimum Cash Reserve – The City will maintain a cash balance in the other funds equal to
10%-50% of annual budgeted expenditures, depending on the specific needs of the fund.
Debt Reserve Funds are set up for most debt service obligations and are funded at 100%.
Reserve Deficiencies:
o If reserves in any City fund fall below the prescribed minimums, the City will implement the
following budgetary strategies to replenish funding deficiencies:
Seek reductions in recurring expenditures
Seek to increase current revenue streams or develop new revenue sources
Seek the use of ongoing grant funding to alleviate operating expenditures
3. Revenue Recognition Policies
The purpose of this Policy and its supplemental materials is to define and memorialize a consistent framework for the
City’s methods of recognizing and recording revenue in accordance with applicable government accounting standards.
Revenue Recognition Policies
The City maintains a full “Revenue Recognition Matrix” for each specific revenue stream. This resource
describes in detail the accounting treatment of each revenue source and is utilized to identify the appropriate
revenue recognition method to apply to a given instance of revenue.
At a summarized level, the City’s revenue recognition policies are as follows:
Charges for Services
o Recognized as revenue as soon as the exchange takes place
o Guidance: NCGA (National Council on Governmental Accounting) Statement 1, Paragraph 62
Property Tax Revenue
o Recognized in the period in which the taxes are levied. Since all property taxes are receipted
into governmental funds, however, the revenue must be available to finance expenditures of
the current period. The City receives property tax distributions from St. Joseph County (who
is responsible for collecting the property taxes) in June and December. Therefore, for practical
purposes, this amounts to the City recognizing property tax revenue when received.
o Guidance: GASB Statement 33, Paragraph 18
Income Tax Revenue
o The State of Indiana collects and distributes income tax on behalf of local units like the City.
In an ideal world, the City would recognize revenue when the underlying transaction occurred
(that is, when the income was earned). However, practical limitations prevent the City from
doing this. Therefore, the city recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 51
39
City of South Bend, Indiana 2021 Budget
Other Tax Revenue (Gasoline Tax, Wheel Tax, Cigarette Tax, Commercial Vehicle Tax,
Liquor Excise Tax, Auto Excise Tax, Hotel/Motel Tax)
o The State of Indiana or St. Joseph County collects and distributes various taxes on behalf of
local units like the City. In an ideal world, the City would recognize revenue when the
underlying transaction occurred. However, practical limitations prevent the City from doing
this. Therefore, the city recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 51
Fines, Forfeitures, and Fees
o Recognized as revenue when the fine or fee is assessed.
o Guidance: GASB Statement 33, Paragraph 17
Licenses / Permits
o Accounting guidance suggests that licenses and permits are “exchange-like transactions” (that
is, they are more similar to exchange transactions than to non-exchange transactions), and
should therefore be accounted for similarly to exchange transactions, by recognizing revenue
as soon as the exchange takes place.
o However, the amount of revenue the City receives from licenses and permits is not material,
and the costs of tracking and recognizing this revenue in this way would outweigh the benefits
of doing so. Accordingly, the City recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 50
Grants & Donations
o Recognized as revenue as soon as the City meets all eligibility requirements to receive the grant
or donation.
o Guidance: GASB Statement 33, Paragraph 71
General Revenue Policies
The City of South Bend will pursue measures to encourage economic development, intended to expand the tax
base through real and personal property tax, employment income tax, and other tax and economic impact
created by economic expansion.
The City will pursue development and maintenance of a diversified economic environment portfolio
of commercial, industrial and residential taxpayers, intended to produce a stable revenue stream.
The City will pursue efforts as required with St. Joseph County to maintain sound property appraisal
procedures and practices in order to ensure a system of current and up-to-date property assessments.
The City will maintain the practice of establishing pricing for user charges and fees at market-based
levels.
The City will maintain the practice of establishing pricing for the Water and Wastewater Utility
operations at levels supporting utility operational costs and in full compliance with State of Indiana
Utility Regulatory requirements.
The City will maintain the practice of aggressive collection pursuit of all revenue due to the City of
South Bend and will utilize the City’s in-house legal department and outside collection agencies in this
effort.
The City will maintain the practice to seek funding support from Federal, State of Indiana, and other
entities for use by City operations, through higher level governmental grants, and other sources as may
come available from time to time.
Write-off of Uncollectible Accounts
The City of South Bend strives to maintain accurate and up-to-date information in accounts receivable balances,
and, as such, from time to time finds it necessary to remove from its books and/or cease collection activities
for various receivables that it deems to be uncollectible.
40
City of South Bend, Indiana 2021 Budget
There are two separate events involved in the pursuit of delinquent accounts receivable that are a part of
“writing off” an account: recognizing the write-off from an accounting perspective and actually ceasing the
pursuit of the collection of the account. While these events may or may not happen simultaneously, they are
distinguishable and separate: the accounting write-off of a receivable does not imply that the City will cease its
attempts to collect on the account, nor does it constitute forgiveness of a debt or discharge of the debtor’s legal
obligation to pay.
Collection Activities are defined as the actual steps involved in pursuing collection on delinquent
accounts. Examples of collection activities include sending dunning letters, telephonic interventions,
and referring accounts to an external collection agency. The City’s Corporation Counsel oversees
collection activities with the assistance of the applicable department head.
Accounting for write-offs is defined as recognizing in the City’s General Ledger that previously
recorded revenue should be reduced or bad debt expense needs to be recognized, in accordance with
the principle of conservatism in the recognition of revenue. The type of adjustment and the timing of
that adjustment is based on the circumstances warranting the accounting write-off.
Consistent with South Bend Municipal Code Sec. 2-13(B)(2)(a), the legal department has ultimate responsibility
for pursuing collections on delinquent accounts and should work with departments to ensure that all collection
steps are documented and are in line with established policy. All collection efforts will be documented by the
department undertaking the collection activities and will continue until the account is deemed “uncollectible”,
after which the City will cease directly undertaking collection activities. The following situations describe
accounts that generally qualify as uncollectible:
Accounts that have been referred to a collection agency, following a consistent and documented
practice
Debts that been discharged in bankruptcy
Accounts where the debtor is confirmed to be deceased and the debtor's estate is insolvent
Accounts where the debtor is a business that has been dissolved under state law
In addition, from time to time, the City may deem a particular account as uncollectible if the City has exhausted
reasonable efforts to collect the account (and has documented its efforts), and that no further action is
warranted (including the referral of the account to a collection agency). This determination of uncollectibility
must be approved by the department head of the department responsible for the account (who will assess the
operational impact of writing off the account), the Corporation Counsel (who will confirm that all reasonable
efforts to collect in accordance with established policy have been exhausted), and the City Controller (who will
weigh in on the financial impact of the write off, if applicable).
4. Budget Policies
The purpose of this Policy and the accompanying procedures is to define and memorialize the City’s administrative
processes involved in the preparation, presentation, adoption, and monitoring of the City’s annual budget and
amendments thereto (the “Budget”). The City’s budget-related activities are supported by and must adhere to the
requirements of Indiana law, including, without limitation, Indiana Code 36-4-7 and Indiana Code 6-1.1, as
supplemented by the terms of Chapter 2, Article 7, of the South Bend Municipal Code (collectively, the “Budget
Provisions”), as well as applicable guidance of the Indiana Department of Local Government Finance.
In addition, this Policy and the accompanying procedures outline processes for budgetary decision making, standards
for sound budgetary practices and fiscal performance, and policies for monitoring budgetary control. The procedures
herein are in compliance with recommendations made by the Government Finance Officers Association (“GFOA”).
General Budget Assumptions
All City Funds (including Governmental, Proprietary, and Fiduciary Funds) will be budgeted utilizing
the cash basis of accounting. Revenues will be recognized when they are received, expenditures will be
recognized when they are disbursed.
41
City of South Bend, Indiana 2021 Budget
All Funds require appropriation from Council to expend funds. Budgeted Appropriations represent
the legal limit of spending for each fund and cost category.
In normal circumstances, the City will propose a balanced budget in all operating funds over the
upcoming year. For the purposes of this policy, a “balanced budget” means that operating revenues
are greater than or equal to budgeted operating expenditures for that budget year.
o This assumption applies only to operating funds. Operating funds include any fund that pays
personnel costs for any City department, plus Income Tax funds and any Internal Service
Fund. Operating funds specifically excludes capital projects funds.
o Notwithstanding this assumption, there are times where allowing budgeted expenditures to be
greater than budgeted revenues is expected and desired. These include strategic spend-downs
of fund balances, times in which revenues are expected to be insufficient due to temporary
circumstances, or at any other time that the Mayor deems an operational spend-down of cash
reserves to be in the best interest of the City.
o In no event will annual expenditures exceed annual revenues plus available fund balance
Resident participation in the budget planning and development processes will be encouraged in every
possible way, including input sessions, public hearings, public outreach, and engagement with
technology.
A five-year projection of revenues and expenditures for all funds is prepared each fiscal year to provide
strategic perspective to each annual budget process.
All appropriations shall lapse at the end of the budget year if not expended or encumbered.
Any year-end operating surpluses will revert to fund balances for use in maintaining reserve levels set
by policy (see policy on reserves) and the balance will be available for pay-go capital projects and/or
one-time capital outlays.
The City will continuously pursue an active campaign to maintain existing and create new sources of
revenue.
The City will continue to provide first priority funding to essential services as determined by the Mayor
in conjunction with the Common Council.
The City will maintain an ongoing program of capital asset replacement and modernization in order to
maintain efficient city operations.
The City will maintain a structured revenue and expenditure forecasting process to enable effective
financial planning on a current and multi-year basis.
Budget Monitoring & Control
There are three levels of budgetary control: at the level of a “Cost Category”, at the level of individual account
strings, and within a single account string.
Cost Category
At the highest level, budgetary control exists to ensure that spending adheres to the appropriations budget that
is passed by the Common Council. Council approves the annual budget at the level of Fund and Cost Category.
There are four Cost Categories in each Fund – Personnel, Services, Supplies, and Capital.
At this high level, appropriations cannot be moved between Cost Categories (or between departments or
divisions) without approval by Council.
Individual Account Strings
Within a Cost Category, there are a variety of individual main accounts (which, along with Fund-Department-
Division-Subdivision, create an “account string”). For example, “Legal Services” and “Other Professional
Services” are both different main accounts within the “Services” Cost Category.
If two account strings have the same Fund, Department, Division and Cost Category, then budget can be
transferred between those accounts without requiring the approval of Council.
42
City of South Bend, Indiana 2021 Budget
Within a Single Account String
General Budget Reservations can be used to reserve a portion of the budget in an individual account string for
a particular purpose. For example, say there is $12,000 in available budget in the Controller’s Professional
Services account string, $5,000 of which is for assistance with preparing the CAFR and $7,000 is for bond
continuing disclosure services. The Fiscal Officer can set up General Budget Reservations to ensure that there
is enough money for each priority. In this scenario, setting up General Budget Reservations would prevent the
City from entering into a contract for $8,000 for bond continuing disclosure services (even though there is
enough budget in the overall account), since the additional $1,000 is set aside for CAFR preparation services.
Mid-Year Budget Amendment Process
The City will evaluate its budget on an ongoing basis and make adjustments as needed. Budget transfers that
require Council approval and additional appropriations will be taken to Council on a quarterly basis, for
approval at the final Council meeting of each quarter (March, June, September, and December).
5. Procurement Policies
The purpose of this Policy and its supplemental materials is to define and memorialize the rules and administrative
processes that form the context in which the City, through its administrative staff, seeks to achieve the following
foundational objectives in procuring supplies, services, and public works for the City: (a) lawfully, efficiently, and
prudently to expend public funds for the public purposes established in the City’s budget; (b) to embody the City’s
values in its procurement activities; and (c) to ensure proper accounting for public funds and effective internal controls
across the City’s procurement-related operations.
Procurement Processes
Subject to applicable laws of the State of Indiana, as they may be amended in the future, including Article 22
of Title 5 of the Indiana Code (the “Public Purchasing Law”), and all applicable enactments under the authority
of Indiana Code § 5-22-3-3, including ordinances and resolutions of the South Bend Common Council (the
“Council”) and policies of the Mayor of the City of South Bend (the “Mayor”) serving as the City’s purchasing
agency, this Policy and its supplemental materials express the policies and procedures governing the City’s
purchase of supplies and services (as such terms are defined in the Public Purchasing Law). Without limitation,
such enactments and policies include the following, which remain in effect and govern the City’s purchasing
activities:
Council Ordinance No. 8956-98 (establishing the Mayor as the City’s purchasing agency within the
meaning and application of the Public Purchasing Law);
Council Resolution No. 2690-98 (adopting certain purchasing rules for the City pursuant to the Public
Purchasing Law, including service contracts);
the Minority and Women Business Enterprise Inclusion Program Plan, adopted under Chapter 14.5 of
the South Bend Municipal Code and originally acknowledged by South Bend Common Council
Resolution No. 4822-19 (adopting practices intended to promote equal opportunity for and the City’s
utilization of minority- and women-owned businesses);
Board of Public Works Resolution No. 33-2018 (approving the use of online reverse auctions for
purchases by the City under Chapter 7.5 of the Public Purchasing Law); and
Board of Public Works Resolution No. 57-2019 and Board of Public Safety Resolution No. 54-2019
(together documenting a qualified delegation of procurement-related authority by the Board of Public
Safety to the Board of Public Works).
In addition, subject to applicable laws of the State of Indiana, including Article 1 of Title 36 of the Indiana
Code, and ordinances and resolutions of the Council, including South Bend Municipal Code Chapter 14.5
(establishing certain inclusive procurement regulations) and Chapter 6, Article 13 (establishing responsible
bidding practices for public work projects), this Policy describes certain procedures by which the City procures
the performance of public works (as defined in Indiana Code § 36-1-12-2).
43
City of South Bend, Indiana 2021 Budget
Various documents are necessary or appropriate to facilitate and record the City’s procurement activities. The
following descriptions are intended to characterize certain basic procurement documents but should not be
considered exhaustive or exclusive of other documents arising under this Policy’s supplemental materials or in
the City’s various business practices.
Purchase requisitions
The first document prepared in the procurement of any supply, service, or public work is a purchase requisition.
As explained and illustrated in this Policy’s supplemental materials, the preparation and submission of a
purchase requisition initiates the approval process resulting in the issuance of a purchase order or the formation
of a service contract or public work contract.
Purchase orders
In the context of the City’s purchase of supplies (as defined in Indiana Code § 5-22-2-38) under the Public
Purchasing Law, the fundamental procurement document is the purchase order. A purchase order identifies
the vendor from which supplies are ordered, states the description, quantity, price, and other attributes of the
property to be purchased from a vendor, and sets forth general terms and conditions to which the City and the
vendor will adhere in concluding the purchase transaction. As such, the purchase order constitutes a binding
contract between the City and the vendor. In addition, the purchase order fulfills certain internal budgetary
functions, including the encumbering of funds committed to a vendor under a purchase order, which prevents
those funds from being committed to any other vendor or payee. Consistent with Indiana Code § 5-22-18-
5(b), upon the City’s approval of a purchase of supplies, the City must issue an approved purchase order to the
approved vendor and retain a copy of the purchase order. The form of purchase order and the standard terms
and conditions currently in effect are included in this Policy’s supplemental materials.
Service contracts
In the context of the City’s engagement of services (as defined in Indiana Code § 5-22-2-30), the fundamental
procurement document is the service contract. A service contract establishes the terms of a relationship
between the City and a service provider, including the terms of payment for the provider’s provision of specified
services to the City.
Because service contracts vary in certain respects and arise across a wide and diverse spectrum of City
operations, the City does not require the use of a standardized contract form. Subject to applicable laws and
the Department of Law’s guidance and assistance in preparing service contracts, the following elements should
be included in any service contract:
the proper names of the parties (e.g., “XYZ, Inc.” and “City of South Bend, Indiana”);
terms and conditions that are clearly stated and consistent throughout the document and create no
conflict with federal, state, or local laws or regulations;
the amount of payment due on the contract, with a detailed definition of any payment schedule;
the services to be rendered, with any deliverables and deadlines clearly defined;
the effective start and end dates of the contract; and
no Social Security numbers in the body of the contract or any attachment or exhibit.
While the City’s procurement system requires each service contract to be represented by a purchase order
record for internal tracking and budgetary purposes, the service contract itself (incorporating any ancillary
documents identified in the service contract, where applicable) forms the exclusive basis of the relationship
between a service provider and the City with respect to a given engagement.
Notably, as stated in Indiana Code 5-22-6, the Public Purchasing Law permits the City to establish its own
policies and procedures concerning the procurement of services. With the exception of procuring legal services
from attorneys, which requires authorization by the Corporation Counsel (pursuant to Indiana Code § 36-4-9-
12), the City’s policy is to permit City operations to purchase services in any reasonable manner. See Council
Resolution No. 2690-98. The procedures established under this Policy are aimed at preserving and promoting
44
City of South Bend, Indiana 2021 Budget
that operational discretion within the context of the City’s overall strategic priorities and initiatives, budgetary
constraints, and legal requirements.
Public work contracts
In the context of the City’s contracting for the performance of public works (as defined in Indiana Code § 36-
1-12-2), the fundamental procurement document is the public work contract, otherwise referred to as a
construction contract. Subject to applicable laws and the Department of Law’s guidance and assistance in
preparing the necessary documents, such contracts must incorporate all appropriate plans and specifications
necessary for completion of the public work. While the City’s procurement system requires each public work
contract to be represented by a purchase order record for internal tracking and budgetary purposes, the public
work contract itself (incorporating any ancillary documents identified in the public work contract, where
applicable) forms the exclusive basis of the relationship between a public work contractor and the City with
respect to a given public work.
Solicitation documents
In certain procurement scenarios, the City is either required by law or chooses voluntarily to solicit offers or
proposals from prospective vendors, service providers, and contractors. Subject to specific legal requirements,
the typical modes of solicitation include requests for bids, requests for quotes, and requests for proposals. The
form and content of the document(s) comprising such solicitations may vary widely. Subject to applicable laws
and the Department of Law’s guidance and assistance in preparing the necessary documents, solicitations
should be crafted and disseminated in a manner reasonably calculated to achieve effective and cost-efficient
procurements.
6. General Disbursement and Vendor Payment Policies
The purpose of this Policy and its supplemental materials is to define and memorialize the City’s administrative processes
involved in making payments and disbursing money from City funds in satisfaction of payroll costs, operating
expenditures, debt payments, and other liabilities of the City.
General Disbursement Mechanisms
The City utilizes five (5) distinct forms of payment and disbursement: P-cards, checks, ACH transfers, wire
transfers, and disbursements by trustees.
P-cards
A purchase card (“P-card”) is a type of credit card issued by the City’s credit provider to an individual employee
of the City authorized to execute payment for certain purposes. This Policy’s supplemental materials define
the qualifications for obtaining a P-card and the processes governing its use. The Controller will be responsible
for executing monthly disbursements to the P-card provider to settle outstanding credit balances on all P-cards,
subject to the City’s ordinary disbursement procedures and subject to review and approval of charges made by
P-card users in accordance with this Policy’s supplemental materials.
Checks
Paper checks are negotiable instruments printed on specialized check stock bearing the seal of the City and the
Controller’s signature. The Controller issues paper checks to payees, subject to the approval of the payees’
claims as set forth in this Policy’s supplemental materials. Unless a payee retrieves a check from the City in
person or the case requires another method, each check is delivered to the payee named on the check by U.S.
Mail to the payee’s address on file or otherwise provided by the payee.
ACH transfers
The automated clearing house (ACH) network facilitates electronic bank transfers of funds from a City
disbursement account directly to a payee’s account at a bank or financial institution. In appropriate cases, as
determined by the Controller, the City executes disbursements by ACH transfers, subject to the approval of
the payees’ claims as set forth in this Policy’s supplemental materials. Among disbursements made by ACH
transfer are payroll disbursements to City employees, as addressed in the City of South Bend Payroll Policy.
45
City of South Bend, Indiana 2021 Budget
Wire transfers
A wire transfer is an electronic bank transfer of funds from a City disbursement account directly to a payee’s
account at a bank or financial institution. A wire transfer may be executed only in appropriate cases determined
in the Controller’s discretion upon a payee’s specific request for payment by wire transfer or upon the
Controller’s independent determination that a wire transfer is appropriate. Wire transfers are authorized in
accordance with bank requirements, including written and/or telephone instructions by the City. Such
instructions may be communicated on behalf of the City by the Controller, the Deputy City Controller, or the
Director of Treasury only and not by any other employee or person.
Trustee payments
In appropriate cases where a bank, financial institution, or other organization has agreed in writing to serve as
the trustee or agent on behalf of the City or in connection with a City-financed project, such trustee or agent
may disburse City funds on the City’s behalf, provided the procedures required under the agreements or
instruments governing the City’s relationship with the trustee or agent have been observed. Such payments,
although executed by the City’s trustee or agent, remain subject to all other procedures established under this
Policy.
Disbursement Roles/Responsibilities
The City will conduct its disbursement activities exclusively through authorized representatives, as set forth in
this Policy and its supplemental materials. Unless he or she has been so authorized, no person has authority to
undertake on the City’s behalf any disbursement-related activities. This Section describes the roles and
responsibilities of those representatives, as further defined and operationalized in this Policy’s supplemental
materials.
Controller
The Controller, with the assistance of staff members where appropriate, is responsible for the overall
administration of the disbursement processes and the execution of disbursements to payees under this Policy
and its supplemental materials, in accordance with applicable laws, including, without limitation, the provisions
of Indiana Code 5-11-10 and 36-4-8 and South Bend Municipal Code Section 2-50.1. Within the meaning of
the applicable provisions of Indiana Code 5-17-5, concerning prompt payment for public works, services,
goods, equipment, and travel, the Controller will make all reasonable efforts to make timely payment to each
payee properly entitled to payment. Moreover, subject to all required approval processes, the Controller will
endeavor to disburse funds at the time necessary to take advantage of any discount offered by a payee for early
payment. In fulfilling the Controller’s responsibilities under this Policy, the Controller is assisted by the Deputy
City Controller and may delegate all appropriate authority to the Deputy City Controller to achieve the purposes
of this Policy.
Director of Treasury and Accounts Payable Supervisor
The Director of Treasury is responsible for overseeing the activities of the Department’s staff members
involved in executing disbursements to satisfy accounts payable, payroll, and other obligations. The Accounts
Payable Supervisor is responsible for a wide range of disbursement matters, including overseeing and
participating in the processing and payment of claims by vendors, service providers, and public work
contractors doing business with the City, preparing spending reports and tax-related documents, and analyzing
payment. In addition, the Accounts Payable Supervisor is responsible for coordinating with the necessary
employees of all City departments, including the AP clerks described below, to efficiently process disbursements
in a timely and financially advantageous manner.
Accounts payable clerks
In consultation with the Controller and the responsible department head, each division of the City will select
one (1) employee to be designated as an accounts payable clerk (“AP clerk”) to meet the disbursement-related
needs of the division. Specifically, an AP clerk is responsible for (a) collecting, organizing, and scanning into
electronic format all invoices, bills, and other documentation of claims for payment by the City with respect to
46
City of South Bend, Indiana 2021 Budget
the division’s activities, including those received by the AP clerk directly from payees and those received by
other employees within the division; (b) entering into the financial system all necessary information for the
efficient processing of each claim in accordance with the procedures established under this Policy; and (c)
serving as the principal point of contact for internal and external communications related to the division’s
disbursement matters.
Division approvers
Managers, supervisors, and other employees working within the divisions of the City are required to
acknowledge the receipt of goods and services for purposes of confirming that payment is properly due to the
provider of the goods or services. See Indiana Code § 36-4-8-7(b). They must acknowledge receipt in
accordance with the procedures established under this Policy.
Boards responsible for allowance of claims
Among the City’s disbursements are payments made on invoices for goods delivered or services rendered to
the City (“claims,” as defined in Indiana Code § 36-4-8-7(a)). Pursuant to Indiana Code §§ 36-4-8-7(b)(5) and
5-11-10-1.6(c)(5), each claim must be formally allowed by the appropriate board prior to the Controller paying
the claim, unless it is expressly pre-approved for payment. In the case of a pre-approved claim, the Controller
is required to submit the claim for ratification by the appropriate board after having paid the claim. See Indiana
Code § 36-4-8-14; South Bend Municipal Code Section 2-50.1. The City boards with jurisdiction over the
allowance of claims conduct their allowances as follows:
Board of Public Works (“BPW”): The Controller routinely presents claims for allowance by the BPW
at its public meetings. The claims presented to the BPW include all claims for payment over which no
other City board or official has jurisdiction for allowance.
Board of Park Commissioners (“BPC”): The BPC has contracted with the BPW for the BPW’s
provision of certain services as the BPC’s agent under the Master Agency Agreement between the BPC
and the BPW dated March 26, 2015, as amended by the First Amendment to Master Agency Agreement
dated April 16, 2018 (collectively, “Agency Agreement”), authorized under Indiana Code § 36-10-3-
11(a)(1), (8). Section 10 of the Agency Agreement provides that, on behalf of the BPC, the BPW will
process the BPC’s claims for payment according to the BPW’s standard procedures. Accordingly, all
claims over which the BPC otherwise would have jurisdiction for allowance are included as part of the
claims presented to the BPW at its public meetings described above.
Redevelopment Commission (“Commission”): The Controller, as the Commission's treasurer
pursuant to Indiana Code § 36-7-14-8(b), “may disburse funds of the [Commission] only after the
[Commission] allows and approves the disbursement. However, the [Commission] may, by rule or
resolution, authorize the treasurer to make certain types of disbursements before the [Commission's]
allowance and approval at its next regular meeting.” Indiana Code § 36-7-14-8(c). In turn, by Article V,
Section 3, of the Second Amended and Restated By-Laws of the South Bend Redevelopment
Commission, dated July 9, 2020, adopted pursuant to Resolution No. 3520, the Commission has
authorized the Controller to make disbursements from any applicable Commission-controlled fund to
pay any and all Commission-allowed claims prior to the Commission’s review and allowance thereof.
The Controller prepares and submits to the Commission a list of all such disbursements made since
the Commission’s last ratification, and the Commission allows and ratifies such disbursements at its
next regular meeting.
Civic Center Board of Managers (“CC Board”): Pursuant to Indiana Code § 36-10-10-32(c), the
Controller may disburse funds in satisfaction of claims for payment in accordance with procedures
prescribed by the CC Board, provided that an itemized and verified statement of the claim has been
filed with the Controller. The CC Board typically meets on a quarterly basis, and its established practice
is to ratify claims paid out of Funds #670 and #671 at its next meeting after payment of such claims.
47
City of South Bend, Indiana 2021 Budget
7. Payroll Policy
The purpose of this Policy and the accompanying procedures is to ensure effective and efficient processing of City
payroll, with the following specific goals:
1. Making accurate and timely payments to all persons on the City payroll.
2. Making all statutory deductions and verifying that all required reporting procedures are followed in connection
with statutory deductions.
3. Making all non‐statutory deductions and/or reductions and verifying that accurate record-keeping and
reporting procedures are followed.
4. Maintaining records and reports required by the City, State and Federal Government agencies pertaining to
personnel paid through the payroll system.
8. Capital Asset Policies
The purpose of this Policy and the accompanying procedures is to define the City’s capital asset capitalization practices.
This Policy sets definition to the capital asset categories, depreciation methodology, capital asset disposal practice, and
other matters pertaining to the capital assets of the City.
Definition of Capital Assets
Capital assets are defined as items owned by the City of South Bend that have a useful life of at least one year
and have an acquisition cost exceeding the capitalization threshold identified in the following table:
Asset Category Capitalization Threshold
Land All land is capitalized
Construction in Progress All construction in progress is capitalized
Infrastructure $250,000
Buildings $100,000
Land & Building Improvements $100,000
Intangibles $100,000
Machinery & Equipment $ 10,000
Computer & Office Equipment $ 10,000
Vehicles $ 10,000
Definition of Capital Expenses
Categorizing an expenditure as either maintenance or as a capital improvement is an important decision that
needs to be made when any type of maintenance, repair, or renovations are performed. The appropriate
categorization requires considering the value of the asset, the intended goal of the work to be performed, the
scope of work, the actual result, and its impact on the asset’s value and useful life.
48
City of South Bend, Indiana 2021 Budget
Maintenance (Operating Expenses)
Maintenance costs are expenses for routine actions that keep assets in their original condition; these typically
fall under Repairs and Maintenance (“R&M”) in the operating budget. Both routine and preventative
maintenance are classified as operating expenses if they are performed to restore the asset’s physical condition
and/or operation to a specified standard or their original condition, prevent further deterioration, replace or
substitute a component at the end of its “useful life,” serve as an immediate but temporary repair, or assess
ongoing maintenance requirements.
Maintenance activities can include:
Housekeeping
Painting
Landscaping
Irrigation repairs
Elevator maintenance
Other related tasks that are performed on a frequent or ongoing basis
Capital Improvements (Capital Expenditures)
Capital improvements are investments made to increase the value of an asset and to boost an asset’s condition
beyond its original or current state. Associations undertake capital improvements when they wish to increase
an asset’s useful function or service capacity, perform a required extension of “useful life,” enhance the quality
of services, reduce future operating costs, or upgrade essential parts of the asset.
Capital improvements can include:
Installation of a new roof
Replacement of HVAC systems
Structural additions to existing building
Depreciation of Capital Assets
All tangible capital assets will be depreciated over their useful life, with the exception of land, land
improvements with an inexhaustible life, and CIP. Intangible assets will be amortized over their useful life,
unless the intangible asset has an infinite useful life.
The City will use the straight-line method as the basis for depreciating and amortizing capital assets. Under the
straight-line method, the basis of the asset is written off in annual equal amounts over the useful life of the
asset. The City will commence depreciation of the capital asset in the month and year the asset is acquired.
The City will base its useful life of assets on industry best practices.
Capital Asset Inventory
City departments are required to conduct an annual physical inventory of all capital assets assigned to the
department including fixed, movable, and infrastructure assets. Typically, inventory is conducted during
October and November. This inventory must be reconciled to the capital asset register and inventory
maintained in the financial records of the City.
Physical inventories are to be coordinated between the department and the central Administration & Finance
office. Results of the physical inventory are to be immediately reported to the City Controller. The physical
inventory results are kept on file for the audit.
49
City of South Bend, Indiana 2021 Budget
9. Inventory Policy
Inventory is comprised of goods and materials held on hand by the City’s divisions. The purpose of this Policy and its
supplemental materials is to define and memorialize the rules and administrative processes that form the City’s inventory
accounting practices
For valuing its inventory, the City uses the average cost methodology, and appropriate entries will be recorded to account
for inventory on an annual basis.
10. Debt Policies
The City is permitted to issue certain debt obligations – such as revenue bonds, mortgage bonds, general obligation
bonds, loans or notes payable, tax anticipation notes, or capital leases – in accordance with the conditions and
requirements of applicable federal and state laws, including, but not limited to, Article 1 of Title 5 of the Indiana Code.
The City will not use short-term borrowing to finance operating needs except in the case of an extreme financial
emergency, which is beyond its control or reasonable ability to forecast. The purpose of this Policy and its supplemental
materials is to define and memorialize the rules and guidelines that govern the City’s issuance and management of debt
obligations.
Consideration of Incurring Debt Obligations
This Supplement establishes the general framework for considering the City’s issuance of debt obligations. In
consultation with the Mayor, the Controller is responsible for guiding the City’s consideration of incurring debt
obligations and its overall debt position.
Prohibition on incurring unauthorized debt obligations
No employee, division, or department of the City is authorized to incur or seek to incur a debt obligation on
behalf of the City, except as directed and coordinated by the City Controller and in accordance with applicable
legal and policy requirements. For purposes of the City of South Bend Debt Policy, any borrowing or financing
mechanism, including any “lease-to-own” transaction or any similar arrangement bearing an implicit or explicit
interest cost, will be considered to constitute a debt obligation.
General principles guiding new debt decisions
The following principles apply to the City’s assessment of its overall debt position and its consideration of
issuing new debt obligations:
General principles
o Debt management will provide for the protection and maintenance of the City's AA bond
rating, the maintenance of adequate debt service reserves, compliance with debt covenant
provisions, and appropriate disclosure to investors, underwriters, and rating agencies.
o Long-term borrowing will not be used to finance current operations or normal maintenance
and will only be considered for significant capital and infrastructure improvements
o South Bend’s property taxpayers and residents who benefit from projects and assets financed
by debt should be the source of the related debt service funding. This principle of taxpayer
equity (or interperiod equity) should be a primary consideration in determining the type of
projects and assets selected for financing through debt. Furthermore, the principle of taxpayer
equity shall be applied for setting rates in determining net revenues for bond coverage ratios.
o It is critical that elected and appointed City officials, and all others associated with the issuance
of City debt, not only avoid the reality of a conflict of interest, but the appearance thereof as
well. City officials must conduct themselves in a manner consistent with the best interest of
the City and taxpayers. Elected and appointed City officials should avoid even the appearance
of linkages between politics and public finance that can erode the confidence of taxpayers,
ratepayers, and voters. This includes avoiding gratuities and political contributions of more
than nominal value.
50
City of South Bend, Indiana 2021 Budget
Short-term financing (including capital lease debt)
o Short-term financing will be considered to finance certain equipment purchases when the
aggregate cost of equipment to be purchased exceeds $25,000, and departments requesting
short-term financing for equipment, vehicle, or other asset purchases must have an approved
budget appropriation sufficient to cover the principal and interest payments due under such
short-term financing arrangement.
o The term of short-term financing will be limited to the usual useful life period of the vehicle,
equipment, or other asset being financed, but in no case will exceed ten years. It is anticipated
that most capital lease debt will be for five years.
o Recognizing that bond issuance costs add to the total interest costs of financing, the City shall
perform due diligence to ensure that installment agreement or other legally appropriate debt
is considered whenever applicable.
Long-term (bond) financing
o Within the constraints of maintaining or improving the City’s bond ratings and debt service
capacity, the construction or acquisition of long-lived capital assets will be financed through
the issuance of bonds or other financing instruments for a period not to exceed the useful life
of the acquired assets.
o Whenever possible, the City will finance capital projects by using self-supporting revenue
bonds because revenue bonds assure the greatest degree of equity by most closely matching
those who benefit from a project or asset and those who pay for the project or asset.
o It will be a long-term goal that each utility or enterprise will ensure future capital financing
needs are met by using a combination of current operating revenues and revenue bond
financing. Therefore, a goal is established that 15% of total project costs should come from
operating funds of the utility or enterprise, if feasible.
o Bond proceeds for a capital project should be limited to financing the costs of planning,
design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and
movable pieces of equipment, or other costs as permitted by law (including for the
establishment of a debt service reserve fund).
o Bonds will be sold on a competitive basis unless it is in the best interest of the City to conduct
a negotiated sale.
Review of proposals for new debt obligations
In the event a City department or division is interested in pursuing a new debt obligation, the department head
and/or the department’s designated fiscal officer will submit a written explanation of the proposed debt to the
City Controller. With the assistance of qualified consultants and advisors (including financial advisors and bond
counsel) where appropriate, the City Controller will assess each proposal regarding conformance with existing
debt and financial policies, the City’s current and future debt service capacity, and the likely effects of the new
debt on the City’s creditworthiness. The following are among the factors relevant to that assessment:
Debt Analysis
o Debt capacity analysis
o Purpose for which debt is issued
o Debt structure
o Debt burden
o Debt history and trends
o Adequacy of debt and capital planning
o Obsolescence of capital assets
Financial Analysis
o Stability, diversity, and growth rates of tax or other revenue sources
o Trend in assessed valuation and collections
o Current budget trends
o Appraisal of past revenue and expenditure trends
51
City of South Bend, Indiana 2021 Budget
o History and long-term trends of revenues and expenditures
o Evidences of financial planning
o Adherence to generally accepted accounting principles
o Audit results
o Fund balance status and trends in operating and debt funds
o Financial monitoring systems and capabilities
o Cash flow projections
o Future operating and maintenance costs associated with the financed asset(s)
Governmental and Administrative Analysis
o Government organization structure
o Location of financial responsibilities and degree of control
o Adequacy of basic service provision
o Intergovernmental cooperation/conflict and extent of duplication
o Overall city planning efforts
Economic Analysis
o Geographic and location advantages
o Population and demographic characteristics
o Wealth indicators
o Housing characteristics
o Level of new construction
o Types of employment, industry, and occupation
o Evidences of industrial decline
o Trend of the economy
Refunding of outstanding bonds
Where market conditions are favorable, the City Controller (with the assistance of qualified consultants and
advisors, where appropriate) will assess the appropriateness of refinancing (i.e., “refunding”) outstanding bond
obligations. In assessing refunding opportunities, the City Controller will address the following considerations:
Whether refunding the outstanding bond obligations will both comply with the City’s financial policies
and advance the City’s strategic objectives.
Whether refunding the outstanding bond obligations will result in positive monetary savings
(discounted to net present value) sufficient to justify the expenditure of financial and other resources
involved in executing the refunding.
o Assessing the financial quality of the proposed refunding includes considering (1) issuance
costs and the interest rate at which the refunding bonds can be issued; (2) the maturity date of
the refunded bonds; (3) the call date of the refunded bonds; (4) the call premium on the
refunded bonds; (5) the structure, yield, and administrative costs of the refunding escrow; and
(6) any transferred proceeds penalty.
Continuing Disclosure and Arbitrage Rebate Policies
Continuing Disclosure
The City of South Bend will comply fully with Rule 15c2-12 of the Securities and Exchange Act of 1934 (“Rule”)
and the requirements for any outstanding debt which is subject to the Rule and for which the City is the obligor
under a continuing disclosure undertaking agreement (CDUA). The City will file all required financial/operating
information and event filings on the Electronic Municipal Market Access (EMMA) website in a timely manner,
or on a successor website. The City Controller and Deputy City Controller are responsible for implement this
procedure but may elect to allow a dissemination agent to assist them with filings required to comply with the
Rule.
52
City of South Bend, Indiana 2021 Budget
Arbitrage Rebate
The City of South Bend recognizes that issuing certain tax-exempt qualified obligations require the City to
comply with applicable provisions of the Internal Revenue Code of 1986 (the “Code”) and regulations
promulgated thereunder. The City has established a policy describing procedures to be taken to ensure that
these qualified obligations continue to be excludable from gross income for federal income tax purposes. This
includes the monitoring and calculating of arbitrage and compliance with specific arbitrage rules and regulations,
the monitoring and tracking of private uses and private payments with respect to facilities financed with
qualified obligations and complying with specific reissuance and record retention requirements.
11. Internal Control
The City’s management team is responsible for establishing and maintaining an internal control structure designed to
ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate accounting
data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting
principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these
objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the
benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by
management.
Control Environment
City management and elected officials are committed to demonstrating a commitment to ethical values and
integrity. As such, it has established a system of standards, processes, and structures designed to reinforce this
commitment and act as the foundation for a sound system of internal control.
Among other things, the City has committed to:
Maintain Council’s oversight over the City’s internal control system.
Convey consistent and ongoing messages of the City' s internal control philosophy and expectations
to all employees
Evaluate the City' s internal control system for weaknesses on an ongoing basis, providing solutions to
any discovered weaknesses, and inform employees of necessary changes in procedures
Institute procedures to address violations of policies and consequences for violations of internal
control procedures
Risk Assessment
The City takes a risk-based approach to internal control, analyzing risks in terms of their impact on the following
goals:
operational efficiency,
reliability and integrity of financial reporting, and
compliance with appliable laws and regulations.
The City has implemented a structure and process to identify risks based on changes in the internal or external
environments, assess those risks in terms of likelihood and impact on the goals presented above. Risks that are
relatively likely to occur and which will have a significant impact on the City’s ability to accomplish the
objectives above are prioritized for mitigation and control activities.
53
City of South Bend, Indiana 2021 Budget
Control Activities
The City has established and maintains a system of internal controls that is designed to mitigate the risks that
are identified and prioritized. This system is based on general internal control principles, including:
Preventive Controls
o Segregation of duties
No single person should have the ability to execute a key function (disbursing,
receiving, reconciling, etc.) without involvement from another person
o Authorization and approval
Proposed transactions should be authorized by someone with appropriate approval
authority, ensuring those transactions are proper and consistent with City policy
o Custodial and security arrangements
Unauthorized access to City assets and data should be prevented, and responsibility
for the physical security of those assets should be separate from the record-keeping
of those assets.
Detective Controls
o Review and reconciliation
Departmental documentation is compared with City accounting system reports and
financial statements to verify their reasonableness, accuracy, and completeness
o Internal audits
Compliance with established procedures is verified through routine and surprise
internal audits
Information and Communication
Ensuring quality information is readily available and transparent is critical to maintaining the City’s internal
control system, and effective internal and external communication is necessary to support achievement of the
City’s objectives. Internal communication is the bi-directional means by which personnel receive from
management a clear message that ethical behavior and compliance with internal control is important, and the
means by which personnel communicate to management known or suspected ethical violations.
The City has committed to:
Establish and maintain a confidential reporting system for individuals to report suspected fraud and
abuse of internal control policies
Lead in the areas of financial transparency and accountability
Maintain sufficient documentation to support the validity and appropriateness of recorded
transactions.
Monitoring Activities
The City must maintain a robust monitoring program including ongoing evaluations, independent and internal
audits, and automatic feedback loops to ensure that each component of internal control (as well as individual
activities within each component) is functioning correctly.
The City has committed to:
Perform routine and surprise internal audits to determine if controls are in place and working
effectively
Review control activities to determine if the actual activities are in compliance with established
procedures
Document deficiencies in the internal control processes and remediating them quickly
54
City of South Bend, Indiana 2021 Budget
FINANCIAL SUMMARIES
55
City of South Bend
2021 Budget Summary
Cash Balance 2021 2021 Plus/(Minus) Surplus Cash Balance
Fund Group 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021
70,224,622 94,657,255 97,957,267 - (3,300,012) 66,924,611
33,289,548 44,614,236 49,288,134 - (4,673,898) 28,615,649
15,570,428 38,106,249 41,050,123 - (2,943,874) 12,626,554
724,058 5,479,704 5,398,296 - 81,408 805,466
1,718,784 11,057,265 10,553,999 - 503,266 2,222,050
9,839,129 14,270,679 12,714,164 - 1,556,515 11,395,644
26,685,014 29,031,193 28,307,562 - 723,631 27,408,644
27,225,570 72,561,195 79,831,479 - (7,270,284) 19,955,286
775,459 - - (775,458) (775,458) -
General Plus Funds - A
Special Revenue Funds - B
Internal Service Funds - C
Grant & Donation Funds - spend down to zero
Fiduciary Funds
Capital Funds - spend down to zero
TIF & Redevelopment Commission Funds - D
Enterprise Funds - E
Bond Capital Funds - spend down to zero - F
Debt Service Funds - spend down to zero 17,747,559 21,372,593 21,273,999 - 98,594 17,846,153
Grand Total 203,800,170$ 331,150,369$ 346,375,023$ (775,458)$ (16,000,112)$ 187,800,057$
NOTE: Governmental accounting is unique. A "deficit" doesn't mean the City is spending more money than it has in the bank. It simply means the
City is spending more money than it anticipates bringing in during the year. The result is spending down cash reserves. Some funds' cash reserves are
meant to be spent down to zero, such as bond and capital funds and grant & donation funds. Other funds hold cash reserves equal to a percent of the
fund's annual budget. When cash reserves are higher than the percent requirement, the City can spend down those rerserves.
A - The General Plus Funds include the General Fund, County Option Income Tax (COIT) Fund, and Economic Development Income Tax (EDIT)
Fund. These funds are crucial to the City's operations, providing funding for public safety, administrative departments, public works projects,
community investment actvities, debt service, and code enforcement.
B - Special Revenue Funds - spend down in this category relates mainly to the unexpected decrease in estimated revenues from the State for gas tax.
Due to plans for major capital projects in the works for 2021, the City will spend down the Motor Vehicle Highway Fund and the Local Roads &
Streets Fund in order to complete the large capital projects. These funds will be reviewed closely during 2021 and future large capital projects will be
prioritized based on the actual revenue received in 2021 and beyond.
C - Internal Service Funds - spend down in this category relates mainly to the Self Funded Employee Benefits fund. Cash has accumulated in this
fund over time due to several years of lower than anticipated claims (due in part to the near-site health and wellness center). Therefore, the decision
was made to use cash that was previously appropriated to offset expenses in 2021 in lieu of charging departments the full estimated burden in 2021.
The cash reserves remain strong in this fund despite the spend down in 2021.
D - TIF (Tax Increment Financing) and Redevelopment Commission Funds - These funds are spent on capital projects as they arise. Funds unspent
in one year stay in the fund for future use. TIF proceeds received in 2020 will be spent in 2021 on planned capital and infrastructure projects.
E - Enterprise Funds - spend down in this category is due mainly to the Water and Wastewater funds. Many capital projects are funded through
these funds, many of which are budgeted in one year that do not get completed until the next year. Because the City is on a cash basis, the budget
does not get "used" until the cash is spent. Water and Wastewater funds also have stand alone operations and maintenance reserve funds due to bond
requirements. Those reserves along with the reserves in the actual operations funds remain strong.
F - Bond Capital Funds - the adjustment reflects the anticipated spend down of bond capital proceeds on the approved capital projects. Remainig
bond proceeds include the 2017 Parks Bond and the 2018 Fire Station #9 Bond.
56
2020 Amended Budget2021 Adopted BudgetCash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance Cash Balance 20212021 Plus/(Minus) Surplus Cash Balance1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021City Controlled Funds101General Fund44,871,229 75,052,871 73,652,340 - 1,400,531 46,271,760 46,271,760 70,747,798 73,199,680 - (2,451,882) 43,819,878 Special Revenue Funds10,733,474 132,905 - - 132,905 10,866,379 10,866,379 146,696 - - 146,696 11,013,075 3,649,543 16,473,634 16,812,507 - (338,873) 3,310,670 3,310,670 15,048,074 15,048,074 --3,310,670 4,743,203 10,230,829 12,014,667 - (1,783,838) 2,959,365 2,959,365 6,959,261 8,626,401 - (1,667,140) 1,292,225 929,415 120,000 873,464 - (753,464) 175,951 175,9513,388 25,000- (21,612)154,339 64,775630,706 691,169 - (60,463)4,312 4,312 72,555 36,006- 36,54940,861 1,012,307 3,346,157 3,500,678 - (154,521) 857,786 857,786 3,000,565 3,744,194 - (743,629)114,157305,248 9,325,291 9,617,968 - (292,677) 12,571 12,571 2,874,821 2,755,134 - 119,687 132,258 238,323 32,281 108,753 - (76,472)161,851 161,85111,415 67,000- (55,585)106,266 668,273 567,463 824,567 - (257,104) 411,169 411,169496,136 518,156 - (22,020)389,149 12,894 627 1,000 - (373) 12,521 12,521 358 1,000- (642) 11,879 923,154 119,500 156,395 - (36,895)886,259 886,259 123,032 113,500 - 9,532895,791 421,276 255,121 395,377 - (140,256) 281,020 281,020 259,937 320,500 - (60,563)220,457 17,823 345,826 345,826 --17,823 17,823 341,727 341,727 --17,823 605,471 4,579 200,000 - (195,421) 410,050 410,050 5,536 -- 5,536 415,586 -4,173,836 4,167,695 - 6,1416,141 6,141 3,973,986 3,973,986 --6,141 3,253,787 9,733,297 8,950,545 - 782,752 4,036,539 4,036,539 8,031,916 9,618,013 - (1,586,097) 2,450,442 5,233,148 1,939,420 5,797,965 - (3,858,545) 1,374,603 1,374,603 1,896,469 2,745,000 - (848,531)526,072 170,735 146,278 164,087 - (17,809)152,926 152,926 129 -- 129 153,055 521,051151,228 270,640 - (119,412) 401,639 401,639 145,250 231,592 - (86,342)315,297 -9,071,462 8,926,909 - 144,553 144,553 144,553 - - --144,553 449,431 2,527,156 2,974,341 - (447,185) 2,2462,2462,000,010 2,000,000 -10 2,256650,402 2,997,050 2,960,106 - 36,944 687,346 687,346 3,041,437 3,041,250 - 187 687,533 73,04515,566 30,816- (15,250)57,795 57,7955,578 20,000- (14,422)43,373186,839 106,794 115,000 - (8,206)178,633 178,633 66,737 115,000 - (48,263)130,370 4,09551--51 4,146 4,146 56- -56 4,20227,64710,238 10,000-23827,885 27,88510,376 10,000- 376 28,261 293,325 92,317 95,082- (2,765)290,560 290,560 93,892 92,300- 1,592292,152 26,716 - - --26,716 26,716 - - --26,716 118,48121,240 22,500- (1,260)117,221 117,22121,620 17,250- 4,370121,591169,439 396,471 523,301 - (126,830) 42,609 42,60910,170 40,000- (29,830)12,779 113,5526,366 51,000- (44,634)68,918 68,918 25,883 28,500- (2,617) 66,301 12,724,697 16,511,608 18,700,404 - (2,188,796) 10,535,901 10,535,901 11,549,419 11,728,209 - (178,790)10,357,111 17,389,466 14,100,468 18,072,972 - (3,972,504) 13,416,962 13,416,962 12,360,038 13,029,378 - (669,340)12,747,622 53,83830,500 40,000- (9,500)44,338 44,33822,568 24,000- (1,432)42,906398,183 456,559 433,460 - 23,099 421,282 421,282 454,831 634,287 - (179,456)241,826 2,395222,020- (1,998)3973975- -5 4023,065,972 - - --3,065,972 3,065,972 - - --3,065,972 29,730220 20,000- (19,780)9,9509,950134 -- 134 10,084 467,692 5,791 -- 5,791473,483 473,483 6,392 -- 6,392 479,875 102 Rainy Day201 Parks & Recreation202 Motor Vehicle Highway209 Studebaker-Oliver Revitalizing Grants210 Economic Development State Grants211 Department of Community Investment (DCI) 212 Dept of Community Investment Grants 216 Police State Seizures217 Gift, Donation, Bequest218 Police Curfew Violations219 Unsafe Building220 Law Enforcement Continuing Education 221 Rental Units Regulation227 Loss Recovery230 Code Enforcement Fund249 Public Safety LOIT251 Local Roads & Streets257 LOIT Special Distribution258 Human Rights Federal Grant264 COVID-19 Response265 Local Road & Bridge Grant266 MVH Restricted Fund273 Morris PAC / Palais Royale Marketing274 Morris PAC / Self-Promotion280 Police Block Grants289 HAZMAT291 Indiana River Rescue292 Police Grants294 Regional Police Academy295 COPS MORE Grant299 Police Federal Drug Enforcement404 County Option Income Tax408 Economic Development Income Tax410 Urban Development Action Grant655 Project ReLeaf705 Police K-9 Unit725 Morris / Palais Box Office730 City Cemetery 731 Bowman Cemetery754 Industrial Revolving Fund2,078,333 225,200 149,000 - 76,200 2,154,533 2,154,533 943,000 498,560 - 444,440 2,598,973 Total Special Revenue Funds71,827,178 104,304,057 118,020,214 - (13,716,157) 58,111,021 58,111,021 74,003,397 79,444,017 - (5,440,620) 52,670,401 Debt Service Fund312 2017 Parks Bond Debt Service208,740 1,152,326 1,172,968 - (20,642)188,098 188,098 1,148,145 1,189,193 - (41,048)147,050 350 2018 Fire Station #9 Bond Debt Service-341,231 341,231 ----345,307 345,307 ---672 Century Center Energy Conservation Debt Svc189,409 413,496 411,096 - 2,400191,809 191,809407,911 406,711 - 1,200193,009 752 South Bend Redevelopment Authority222,584 2,875,000 2,865,613 - 9,387231,971 231,9712,870,500 2,858,669 - 11,831243,802 755 South Bend Building Corporation815,025 2,649,000 2,630,085 - 18,915 833,940 833,940 2,315,000 2,307,705 - 7,295841,235 756 2015 Smart Streets Bond Debt Service1,734,901 1,719,500 1,713,044 - 6,4561,741,357 1,741,357 1,719,500 1,712,819 - 6,6811,748,038 757 2015 Parks Bond Debt Service590,497 379,756 382,131 - (2,375)588,122 588,122 378,007 374,382 - 3,625591,747 760 2017 Eddy Street Commons Bond Debt Service3,461,700 1,396,625 1,391,625 - 5,0003,466,700 3,466,700 1,716,875 1,710,875 - 6,0003,472,700 Total Debt Service Funds7,222,856 10,926,934 10,907,793 - 19,141 7,241,997 7,241,997 10,901,245 10,905,661 - (4,416) 7,237,581 Changes in Fund Balance57
2020 Amended Budget2021 Adopted BudgetCash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance Cash Balance 20212021 Plus/(Minus) Surplus Cash Balance1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021Changes in Fund BalanceCapital Funds287 Fire Department Capital1,962,214 4,200,268 5,295,935 - (1,095,667) 866,547 866,547 1,924,664 1,896,074 - 28,590895,137 401 Coveleski Stadium Capital25,85030,162 30,000-162 26,012 26,012 30,351 30,000- 351 26,363406 Cumulative Capital Development223,617 475,437 602,205 - (126,768) 96,849 96,849417,478 395,699 - 21,779118,628407 Cumulative Capital Improvement689,015 274,433 430,000 - (155,567) 533,448 533,448 258,606 262,145 - (3,539) 529,909 412 Major Moves Construction2,195,972 513,997 2,195,285 - (1,681,288) 514,684 514,684 500,862 450,000 - 50,862565,546 416 Morris Performing Arts Center Capital422,125 283,933 559,983 - (276,050) 146,075 146,075 67,175 50,000- 17,175163,250 450 Palais Royale Historic Preservation107,792 15,700 69,160- (53,460)54,33254,3328,369 35,000- (26,631)27,701 451 2018 Fire Station #9 Bond Capital399,877 3,854 89,311- (85,457)314,420 314,420 - - (314,420) (314,420)-4532018 Zoo Bond Capital120,929 12,652 133,581 - (120,929) --- - ---471 2017 Parks Bond Capital9,062,798 85,000 8,686,760 - (8,601,760) 461,038 461,038 - - (461,038) (461,038)-750 Equipment/Vehicle Leasing1,016,476 680 669,484 - (668,804) 347,672 347,672 - - --347,672 759 2017 Eddy Street Commons Bond Capital3,048,190 306,457 3,354,647 - (3,048,190) --- - ---Total Capital Funds19,274,855 6,202,573 22,116,351 - (15,913,778) 3,361,077 3,361,077 3,207,505 3,118,918 (775,458) (686,871) 2,674,206 Enterprise Funds288 Emergency Medical Services Operating2,520,160 11,114 1,824,059 - (1,812,945) 707,215 707,215 - 707,215-(707,215)-600Consolidated Building Fund2,285,733 1,800,103 2,005,428 - (205,325) 2,080,408 2,080,408 1,802,832 1,610,018 - 192,814 2,273,222 601 Parking Garages1,326,253 1,356,448 1,699,673 - (343,225) 983,028 983,028 971,568 1,198,738 - (227,170)755,858 610 Solid Waste Operations449,145 5,961,736 6,356,520 - (394,784) 54,361 54,361 5,551,737 6,535,833 - (984,096)(929,735) 611 Solid Waste Capital64,9251,606,966 1,700,349 28,458 (64,925)--1,065,255 1,065,255 ---620 Water Works Operations4,204,418 21,395,298 23,396,743 787,095 (1,214,350) 2,990,068 2,990,068 20,792,716 21,373,376 - (580,660)2,409,408 622 Water Works Capital4,187,432 4,107,965 4,870,047 - (762,082) 3,425,350 3,425,350 3,642,877 2,573,000 - 1,069,877 4,495,227 624 Water Works Customer Deposit1,287,448 20,000 20,000--1,287,448 1,287,448 17,381 17,381--1,287,448 625 Water Works Sinking (Debt Service)286,1311,841,486 1,841,486 --286,131286,1311,535,817 1,535,817 --286,131626 Water Works Bond Reserve1,427,971 20,000 20,000--1,427,971 1,427,971 20,000 20,000--1,427,971 629 Water Works Reserve Operations & Maintenance2,902,529 240,000 40,000 (183,609) 16,391 2,918,920 2,918,920 41,884 41,884--2,918,920 640 Sewer Repair Insurance2,173,605 670,302 917,355 - (247,053) 1,926,552 1,926,552 673,403 650,525 - 22,8781,949,430 641 Sewage Works Operations15,409,455 39,435,552 47,966,109 -(8,530,557) 6,878,898 6,878,898 38,143,063 42,365,748 - (4,222,685) 2,656,213 642 Sewage Works Capital9,417,064 8,518,040 14,115,020 - (5,596,980) 3,820,084 3,820,084 6,249,792 5,855,000 - 394,792 4,214,876 643 Sewage Works Reserve Operations & Maintenance5,563,851 120,000 120,000 --5,563,851 5,563,851 75,112 75,112--5,563,851 649 Sewage Sinking (Debt Service)1,087,745 13,899,396 14,028,820 - (129,424) 958,321 958,321 7,710,104 7,694,771 - 15,333973,654 653 Sewage Debt Service Reserve4,291,915 45,000 322,566 - (277,566) 4,014,349 4,014,349 65,000 - - 65,0004,079,349 654Sewage Works Customer Deposit413,15725,000 25,000--413,157413,1575,578 5,578 --413,157667 Storm Sewer Fund124,406 1,046,360 871,730 - 174,630 299,036 299,036 1,024,669 1,024,000 - 669 299,705 670 Century Center Operations1,537,206 4,621,323 5,035,901 - (414,578) 1,122,628 1,122,628 3,461,252 4,226,071 - (764,819)357,809 671 Century Center Capital981,68118,400 1,000,000 - (981,600) 8181200 -- 200 281 Total Enterprise Funds61,942,231 106,760,489 128,176,806 631,944 (20,784,373) 41,157,858 41,157,858 92,850,240 98,575,322 - (5,725,082) 35,432,775 Internal Service Funds222Central Services1,455,158 8,522,704 8,642,630 - (119,926) 1,335,232 1,335,232 8,825,750 8,848,295 - (22,545)1,312,687 224Central Services Capital21,921 265,759 279,685 - (13,926)7,9957,995105,050 101,991 - 3,05911,054 226 Liability Insurance4,961,426 4,644,723 5,622,081 - (977,358) 3,984,068 3,984,068 3,314,685 4,090,924 - (776,239)3,207,829 278 Police Take Home Vehicle725,194 14,152 99,087- (84,935)640,259 640,259 13,766 50,000- (36,234)604,025 279 IT / Innovation / 311 Call Center3,108,342 6,830,239 9,617,560 - (2,787,321) 321,021 321,0219,212,493 9,197,402 - 15,091336,112711 Self-Funded Employee Benefits9,277,319 16,452,533 18,508,532 2,000,000 (55,999)9,221,320 9,221,320 16,451,052 18,554,656 - (2,103,604) 7,117,716 713 Unemployment Compensation180,9118,546 178,000 20,402 (149,052) 31,859 31,859 30,754 55,000- (24,246)7,613 714 Parental Leave Fund32,563257,952 253,846 - 4,10636,66936,669257,749 253,846 - 3,90340,572Total Internal Service Funds19,762,834 36,996,608 43,201,421 2,020,402 (4,184,411) 15,578,423 15,578,423 38,211,299 41,152,114 - (2,940,815) 12,637,608 58
2020 Amended Budget2021 Adopted BudgetCash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance Cash Balance 20212021 Plus/(Minus) Surplus Cash Balance1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021Changes in Fund BalanceFiduciary Funds701 Fire Pension336,501 4,462,811 4,799,311 - (336,500) 114,804,583 4,496,259 - 308,324 308,325 702 Police Pension698,148 6,069,241 6,241,405 - (172,164) 525,984 525,984 6,252,682 6,057,740 - 194,942 720,926 718 State Tax Withholding Fund335,621 - - --335,621 335,621 - - --335,621 726 Police Distributions Payable857,178 - - --857,178 857,178 - - --857,178 Total Fiduciary Funds2,227,448 10,532,052 11,040,716 - (508,664) 1,718,784 1,718,784 11,057,265 10,553,999 - 503,266 2,222,050 Total City Controlled Funds227,128,631 350,775,584 407,115,641 2,652,346 (53,687,711) 173,440,919 173,440,919 300,978,749 316,949,711 (775,458) (16,746,420) 156,694,498 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)30,950,203 22,099,045 39,608,223 - (17,509,178) 13,441,025 13,441,025 16,912,452 16,670,561 - 241,891 13,682,916 422 TIF - West Washington1,031,822 248,562 1,005,665 - (757,103) 274,719 274,719 291,963 282,000 - 9,963284,682 429 TIF - River East Development Area (NE Dev)8,215,417 3,062,091 10,827,471 - (7,765,380) 450,037 450,037 2,583,210 2,500,000 - 83,210533,247 430 TIF - Southside Development #19,607,799 3,171,721 7,027,306 - (3,855,585) 5,752,214 5,752,214 1,889,651 2,800,000 - (910,349)4,841,865 435 TIF - Douglas Road187,806 1,000 186,425 - (185,425) 2,381 2,381 369,821 350,000 - 19,82122,202436 TIF - River East Residential (NE Res)3,706,897 5,325,975 4,385,000 - 940,975 4,647,872 4,647,872 5,795,440 4,700,501 - 1,094,939 5,742,811 Total Tax Increment Financing Funds53,699,946 33,908,394 63,040,090 - (29,131,696) 24,568,250 24,568,250 27,842,537 27,303,062 - 539,475 25,107,723 Redevelopment Funds433 Redevelopment General1,476,915 1,689,117 1,421,350 - 267,767 1,744,682 1,744,682 1,184,308 954,500 - 229,808 1,974,490 439Certified Technology Park10,965 120 752 - (632) 10,333 10,333 139 -- 139 10,472 452 2018 TIF Park Bond Capital4,085,672 35,000 4,092,364 (28,308) (4,085,672) --- - ---454 Airport Urban Enterprise Zone403,750 8,000 50,000- (42,000)361,750 361,750 4,209 50,000- (45,791)315,959 Total Redevelopment Funds5,977,302 1,732,237 5,564,466 (28,308) (3,860,537) 2,116,765 2,116,765 1,188,656 1,004,500 - 184,1562,300,921 Debt Service Funds315 Airport 2003 Debt Reserve1,042,908 20,000 20,000--1,042,908 1,042,908 40,000 40,000--1,042,908 328 SBCDA 2003 Debt Reserve1,743,584 40,000 40,000--1,743,584 1,743,584 50,000 50,000--1,743,584 351 2018 TIF Park Bond Debt Service1,018,984 12,618 -- 12,618 1,031,602 1,031,602 13,927 --13,927 1,045,529 3522019 South Shore Double Tracking Debt Service29,819 488,191 517,314 - (29,123)6966961,036,500 1,027,750 - 8,7509,446353 2020 TIF Library Bond Debt Service Reserve-326,937- - 326,937 326,937 326,937 - - --326,937 Total Debt Service Funds3,835,295 887,746 577,314 - 310,432 4,145,727 4,145,727 1,140,427 1,117,750 - 22,677 4,168,404 Total Redevelopment Commission Funds 63,512,543 36,528,377 69,181,870 (28,308) (32,653,493) 30,830,742 30,830,742 30,171,620 29,425,312 - 746,308 31,577,050 Grand Total290,641,173 387,303,961 476,297,511 2,624,038 (86,341,204) 204,271,660 204,271,661 331,150,369 346,375,023 (775,458) (16,000,112) 188,271,548 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL59
2018
Actual
2019
Actual
2020
Amended
Budget
2021
Adopted
Budget
2020-2021
Change
2020-2021
Percent
Change
Revenues
City Controlled Funds
$ 62,149,694 $ 67,792,059 $ 75,052,871 $ 70,747,798 ($ 4,305,073) -5.7%
77,689,837 83,225,025 104,304,057 74,003,397 (30,300,660) -29.1%
12,057,734 10,969,170 10,926,934 10,901,245 (25,689) -0.2%
19,967,037 4,603,337 6,202,573 3,207,505 (2,995,068) -48.3%
94,805,527 105,900,563 106,760,489 92,850,240 (13,910,249) -13.0%
36,997,506 41,052,720 36,996,608 38,211,299 1,214,691 3.3%
General Fund
Special Revenue Funds
Debt Service Funds
Capital Funds
Enterprise Funds
Internal Service Funds
Fiduciary Funds 10,734,843 10,607,349 10,532,052 11,057,265 525,213 5.0%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 34,275,217 30,231,174 33,908,394 27,842,537 (6,065,857) -17.9%
Redevelopment Funds 11,750,833 1,510,725 1,732,237 1,188,656 (543,581) -31.4%
Redevelopment Debt Service Funds 1,051,826 9,552,530 887,746 1,140,427 252,681 28.5%
Total Revenue $ 361,480,053 $ 365,444,652 $ 387,303,961 $ 331,150,369 ($ 56,153,592) -14.5%
Expenditures
City Controlled Funds
$ 59,446,701 $ 62,276,656 $ 73,652,340 $ 73,199,680 ($ 452,660) -0.6%
71,309,491 83,845,593 118,020,214 79,444,017 (38,576,197) -32.7%
18,515,498 14,317,962 11,577,277 10,905,661 (671,616) -5.8%
20,185,385 21,195,673 21,446,867 3,118,918 (18,327,949) -85.5%
89,387,672 102,963,442 128,176,806 98,575,322 (29,601,484) -23.1%
34,807,518 41,712,384 43,201,421 41,152,114 (2,049,307) -4.7%
General Fund
Special Revenue Funds
Debt Service Funds
Capital Funds
Enterprise Funds
Internal Service Funds
Fiduciary Funds 10,820,521 10,834,276 11,040,716 10,553,999 (486,717) -4.4%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 34,072,522 33,621,505 63,040,090 27,303,062 (35,737,028) -56.7%
Redevelopment Funds 698,262 7,582,832 5,564,466 1,004,500 (4,559,966) -81.9%
Redevelopment Debt Service Funds 45,836 10,009,562 577,314 1,117,750 540,436 93.6%
Total Expenditures $ 339,289,407 $ 388,359,885 $ 476,297,511 $ 346,375,023 ($ 129,922,488) -27.3%
Surplus (Deficit)
City Controlled Funds
$ 2,702,993 $ 5,515,403 $ 1,400,531 ($ 2,451,882) ($ 3,852,413) -275.1%
6,380,346 (620,569) (13,716,157) (5,440,620) 8,275,537 -60.3%
(6,457,764) (3,348,792) (650,343) (4,416) 645,927 -99.3%
(218,349) (16,592,336) (15,244,294) 88,587 15,332,881 -100.6%
5,417,855 2,937,121 (21,416,317) (5,725,082) 15,691,235 -73.3%
2,189,988 (659,664) (6,204,813) (2,940,815) 3,263,998 -52.6%
General Fund
Special Revenue Funds
Debt Service Funds
Capital Funds
Enterprise Funds
Internal Service Funds
Fiduciary Funds (85,678) (226,927) (508,664) 503,266 1,011,930 -198.9%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 202,695 (3,390,331) (29,131,696) 539,475 29,671,171 -101.9%
Redevelopment Funds 11,052,572 (6,072,107) (3,832,229) 184,156 4,016,385 -104.8%
Redevelopment Debt Service Funds 1,005,989 (457,032) 310,432 22,677 (287,755) -92.7%
Total Surplus (Deficit)$ 22,190,646 ($ 22,915,233) ($ 88,993,550) ($ 15,224,654) $ 73,768,896 -82.9%
Refer to discussions throughout the document for explanations on various increases and decreases above.
Revenue & Expenditure Summary
Fund Type
60
City of South Bend2021 Adopted Budget - Revenue by TypeFund No.Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCity Controlled Funds101General Fund39,300,913 - 3,943,752 177,238 265,025 4,713,599 8,525 9,896,054 - 1,452,800 548,936 1,459,420 8,981,536 70,747,798 Special Revenue Funds102 Rainy Day- - - - - - - - - - 146,696 - - 146,696 201 Parks & Recreation9,247,389 - 906,694 - - 2,881,450 - - - 715,000 40,000 25,000 1,232,541 15,048,074 202 Motor Vehicle Highway- - 3,041,250 - 3,000 232,670 - 150,163 - - 26,878 5,300 3,500,000 6,959,261 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 3,388 - - 3,388 210 Economic Development State Grants- - - - - - - - - - 544 72,011 - 72,555 211 Department of Community Investment (DCI)- - - 552,550 - 483,267 56,840 145,765 - - 15,000 - 1,747,143 3,000,565 212 Dept of Community Investment Grants- - - 2,755,134 - - - - - - - 119,687 - 2,874,821 216 Police State Seizures- - 10,000 - - - - - - - 1,415 - - 11,415 217 Gift, Donation, Bequest- - - - - - - - - 490,506 5,630 - - 496,136 218 Police Curfew Violations- - - - - - 200 - - - 158 - - 358 219 Unsafe Building- - - - - - 111,100 - - - 11,932 - - 123,032 220 Law Enforcement Continuing Education- - - - - 130,000 111,000 - - 1,000 2,937 15,000 - 259,937 221 Rental Units Regulation- - - - - - 100,000 - - - 200 - 241,527 341,727 227 Loss Recovery- - - - - - - - - - 5,536 - - 5,536 230 Code Enforcement Fund- - - - 31,200 53,250 304,000 34,708 - - - 2,725 3,548,103 3,973,986 249 Public Safety LOIT- 7,999,276 - - - - - - - - 32,640 - - 8,031,916 251 Local Roads & Streets- - 1,539,462 350,000 - - - - - - 7,007 - - 1,896,469 257 LOIT Special Distribution- - - - - - - - - - 129 - - 129 258 Human Rights Federal Grant- - - 68,200 - 75,000 - - - - - 2,050 - 145,250 266 MVH Restricted Fund- - 3,041,250 - - - - - - - 187 - - 3,041,437 265 Local Road & Bridge Grant- - - 1,000,000 - - - - - - 10 - 1,000,000 2,000,010 273 Morris PAC / Palais Royale Marketing- - - - - 5,000 - - - - 578 - - 5,578 274 Morris PAC / Self-Promotion- - - - - 65,000 - - - - 1,737 - - 66,737 280 Police Block Grants- - - - - - - - - - 56 - - 56 289 HAZMAT- - - - - 10,000 - - - - 376 - - 10,376 291 Indiana River Rescue- - - - - 90,000 - - - - 3,892 - - 93,892 292 Police Grants- - - - - - - - - - - - - - 294 Regional Police Academy- - - - - 20,000 - - - - 1,620 - - 21,620 295 COPS MORE Grant- - - - - - 10,000 - - - 170 - - 10,170 299 Police Federal Drug Enforcement- - 25,000 - - - - - - - 883 - - 25,883 404 County Option Income Tax- 11,378,106 - - - - - - - - 147,313 24,000 - 11,549,419 408 Economic Development Income Tax- 11,040,237 - 50,000 - - - - - - 169,801 150,000 950,000 12,360,038 410 Urban Development Action Grant- - - - - - - - - - 572 21,996 - 22,568 655 Project ReLeaf- - - - - 451,610 - - - - 3,221 - - 454,831 705 Police K-9 Unit- - - - - - - - - - 5 - - 5 730City Cemetery- - - - - - - - - - 134 - - 134 731 Bowman Cemetery- - - - - - - - - - 6,392 - - 6,392 754 Industrial Revolving Fund- - - 699,000 - - - - - - - 244,000 - 943,000 Total Special Revenue Funds9,247,389 30,417,619 8,563,656 5,474,884 34,200 4,497,247 693,140 330,636 - 1,206,506 637,037 681,769 12,219,314 74,003,397 Debt Service Funds312 2017 Parks Bond Debt Service1,100,842 - 45,280 - - - - - - - 2,023 - - 1,148,145 350 2018 Fire Station #9 Bond Debt Service- - - - - - - - - - - - 345,307 345,307 672 Century Center Energy Conservation Debt Svc- - 221,437 - - - - - - - 1,200 88,057 97,217 407,911 752 South Bend Redevelopment Authority- - - - - - - - - - 4,500 - 2,866,000 2,870,500 755 South Bend Building Corporation- - - - - - - - - - 4,000 - 2,311,000 2,315,000 756 2015 Smart Streets Bond Debt Service- - - - - - - - - - 3,000 - 1,716,500 1,719,500 61
City of South Bend2021 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal757 2015 Parks Bond Debt Service- - - - - - - - - - 2,000 - 376,007 378,007 760 2017 Eddy Street Commons Bond Debt Service- - - - - - - - - - 6,000 - 1,710,875 1,716,875 Total Debt Service Funds1,100,842 - 266,717 - - - - - - - 22,723 88,057 9,422,906 10,901,245 Capital Funds287 Fire Department Capital- - - 75,000 - 1,837,850 - - - - 11,814 - - 1,924,664 401 Coveleski Stadium Capital- - - - - 30,000 - - - - 351 - - 30,351 406 Cumulative Capital Development411,061 - 5,364 - - - - - - - 1,053 - - 417,478 407 Cumulative Capital Improvement- - 226,548 - - - - - - - 7,058 25,000 - 258,606 412 Major Moves Construction- - - - - - - - - - 7,533 493,329 - 500,862 416 Morris Performing Arts Center Capital- - - - - 65,000 - - - - 2,175 - - 67,175 450 Palais Royale Historic Preservation- - - - - 8,000 - - - - 369 - - 8,369 451 2018 Fire Station #9 Bond Capital- - - - - - - - - - - - - - 453 2018 Zoo Bond Capital- - - - - - - - - - - - - - 471 2017 Parks Bond Capital- - - - - - - - - - - - - - 750 Equipment/Vehicle Leasing- - - - - - - - - - - - - - 759 2017 Eddy Street Commons Bond Capital- - - - - - - - - - - - - - Total Capital Funds411,061 - 231,912 75,000 - 1,940,850 - - - - 30,353 518,329 - 3,207,505 Enterprise Funds288 Emergency Medical Services Operating- - - - - - - - - - - - - - 600 Consolidated Building Fund- - - - 1,772,552 - - - - - 30,280 - - 1,802,832 601 Parking Garages- - - - - 900,000 61,500 - - - 10,068 - - 971,568 610 Solid Waste Operations- - - - - 5,506,237 - - - - - 45,500 - 5,551,737 611 Solid Waste Capital- - - - - - - - - - - - 1,065,255 1,065,255 620 Water Works Operations- - - - - 18,768,653 - 1,856,424 - - 21,605 42,500 103,534 20,792,716 622 Water Works Capital- - - - - 210,000 - - - - 59,877 - 3,373,000 3,642,877 624 Water Works Customer Deposit- - - - - - - - - - 17,381 - - 17,381 625 Water Works Sinking (Debt Service)- - - - - - - - - - 24,269 - 1,511,548 1,535,817 626 Water Works Bond Reserve- - - - - - - - - - 20,000 - - 20,000 629 Water Works Reserve Operations & Maintenance- - - - - - - - - - 41,884 - - 41,884 640 Sewer Repair Insurance- - - - - 645,105 - - - - 28,298 - - 673,403 641 Sewage Works Operations- - - - - 37,068,625 - 449,895 - - 38,711 5,142 580,690 38,143,063 642 Sewage Works Capital- - - - - 339,000 - - - - 55,792 - 5,855,000 6,249,792 643 Sewage Works Reserve Operations & Maintenance- - - - - - - - - - 75,112 - - 75,112 649 Sewage Sinking (Debt Service)- - - - - - - - - - 15,333 - 7,694,771 7,710,104 653 Sewage Debt Service Reserve- - - - - - - - - - 65,000 - - 65,000 654 Sewage Works Customer Deposit- - - - - - - - - - 5,578 - - 5,578 667 Storm Sewer Fund- - - - - 1,020,677 - - - - 3,992 - - 1,024,669 670 Century Center Operations- - 637,500 - - 2,750,000 - 67,477 - - - 6,275 - 3,461,252 671 Century Center Capital- - - - - - - - - - 200 - - 200 Total Enterprise Funds- - 637,500 - 1,772,552 67,208,297 61,500 2,373,796 - - 513,380 99,417 20,183,798 92,850,240 Internal Service Funds222 Central Services- - - - 2,700 8,605,703 - 129,585 - - 15,762 72,000 - 8,825,750 224 Central Services Capital- - - - - - - - - - 50 - 105,000 105,050 226 Liability Insurance- - - - - - - 3,265,000 - - 47,685 2,000 - 3,314,685 278 Police Take Home Vehicle- - - - - 5,720 - - - - 8,046 - - 13,766 279 IT / Innovation / 311 Call Center- - - - - - - 9,129,846 - - 5,000 77,647 - 9,212,493 62
City of South Bend2021 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal711 Self-Funded Employee Benefits- - - - - 15,997,883 - - - - 68,169 385,000 - 16,451,052 713 Unemployment Compensation- - - - - 29,419 - - - - 1,335 - - 30,754 714 Parental Leave Fund- - - - - 257,209 - - - - 540 - - 257,749 Total Internal Service Funds- - - - 2,700 24,895,934 - 12,524,431 - - 146,587 536,647 105,000 38,211,299 Fiduciary Funds701 Fire Pension- - 4,799,311 - - - - - - - 5,272 - - 4,804,583 702 Police Pension- - 6,241,405 - - - - - - - 9,277 2,000 - 6,252,682 Total Fiduciary Funds- - 11,040,716 - - - - - - - 14,549 2,000 - 11,057,265 Total City Funds50,060,205 30,417,619 24,684,253 5,727,122 2,074,477 103,255,927 763,165 25,124,917 - 2,659,306 1,913,565 3,385,639 50,912,554 300,978,749 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport) 16,247,264 - 397,000 - - - - - - - 178,188 - 90,000 16,912,452 422 TIF - West Washington287,082 - - - - - - - - - 4,881 - - 291,963 429 TIF - River East Development Area (NE Dev) 2,560,473 - - - - - - - - - 22,737 - - 2,583,210 430 TIF - Southside Development #11,839,984 - - - - - - - - - 49,667 - - 1,889,651 435 TIF - Douglas Road369,525 - - - - - - - - - 296 - - 369,821 436 TIF - River East Residential (NE Res)5,712,495 - - - - - - - - - 82,945 - - 5,795,440 Total Tax Increment Financing Funds 27,016,823 - 397,000 - - - - - - - 338,714 - 90,000 27,842,537 Redevelopment Funds433 Redevelopment General- 8,007 - - - - - - - 1,000,000 26,301 - 150,000 1,184,308 439 Certified Technology Park- - - - - - - - - - 139 - - 139 452 2018 TIF Park Bond Capital- - - - - - - - - - - - - - 454 Airport Urban Enterprise Zone- - - - - - - - - - 4,209 - - 4,209 Total Redevelopment Funds- 8,007 - - - - - - - 1,000,000 30,649 - 150,000 1,188,656 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - 40,000 - - 40,000 328 SBCDA 2003 Debt Reserve- - - - - - - - - - 50,000 - - 50,000 351 2018 TIF Park Bond Debt Service- - - - - - - - - - 13,927 - - 13,927 352 2019 South Shore Double Tracking Debt Service- - - - - - - - - - - - 1,036,500 1,036,500 353 2020 TIF Library Bond Debt Service Reserve- - - - - - - - - - - - - - Total Debt Service Funds- - - - - - - - - - 103,927 - 1,036,500 1,140,427 Total Redevelopment Commission Funds 27,016,823 8,007 397,000 - - - - - - 1,000,000 473,290 - 1,276,500 30,171,620 Grand Total77,077,028 30,425,626 25,081,253 5,727,122 2,074,477 103,255,927 763,165 25,124,917 - 3,659,306 2,386,855 3,385,639 52,189,054 331,150,369 63
City of South Bend2021 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceTravel &TrainingOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital TotalCity Controlled Funds101General Fund101-010Mayor584,707 208,360 - 850 7,000 - 150 - 6,000 41,000 - 157,918 - - 1,005,985 101-011Community Initiatives223,064 89,817 - - 403,000 - - - - 225,000 - - - - 940,881 101-020City Clerk310,119 121,838 - 4,700 27,500 - 5,000 - 8,000 32,000 - 155,926 - - 665,083 101-030Common Council226,304 143,997 - 5,000 217,308 - 1,255 - 22,000 23,107 - 54,938 - - 693,909 101-040General City- - - - - - - - - 43,000 - - - - 43,000 101-041Finance1,445,027 540,798 - 16,420 55,000 - 1,100 - 11,760 13,585 - 193,433 - - 2,277,123 101-042Human Resources446,303 170,653 - 750 - - - - 6,200 13,060 - 97,478 - - 734,444 101-043Diversity & Inclusion226,777 75,209 - 1,500 80,000 - - - 110,000 11,500 - 63,404 - - 568,390 101-044Human Rights General238,622 90,378 - 1,000 1,070 - 9,200 - 2,500 49,647 - 46,175 - - 438,592 101-050Legal Dept996,152 345,475 - 3,550 2,550 - - - 16,000 19,300 - 174,889 - - 1,557,916 101-500Engineering1,816,881 645,176 - 22,700 150,000 - 26,500 - 36,250 29,835 8,883 567,032 - - 3,303,257 101-501Sustainability85,548 28,965 - 1,250 53,000 - - - 3,562 6,675 - 20,146 - - 199,146 101-502AmeriCorps263,032 57,140 - 30,850 44,051 - 400 - 13,630 8,380 - - - - 417,483 101-080Police General16,627,644 5,468,221 - 1,152,960 710,000 174,408 980,199 - 250 431,629 142,922 4,863,457 - - 30,551,690 101-083Crime Lab463,759 167,982 - 17,000 - - - - - - - 148,571 - - 797,312 101-090Fire General16,126,290 5,452,133 - 666,391 204,000 340,000 1,032,000 - 93,500 60,714 - 2,493,373 - - 26,468,401 101-092Training Center- - - 5,000 - 33,000 110,000 - - - - - - - 148,000 101-095EMS150,859 75,932 - 332,900 80,610 - 133,600 - 4,000 32,200 - - - - 810,101 101-292Morris PAC539,806 230,491 - 25,000 10,200 139,100 100,000 - - 78,350 - 237,973 - - 1,360,920 101-293Palais Royale- - - 5,000 - 92,000 61,000 - - 14,640 - 45,407 - - 218,047 Total General Fund40,770,894 13,912,565 - 2,292,821 2,045,289 778,508 2,460,404 - 333,652 1,133,622 151,805 9,320,120 - - 73,199,680 Special Revenue Funds201 Parks & Recreation5,830,401 2,018,043 - 1,508,997 338,049 675,223 544,893 - 58,347 1,506,897 499,209 1,668,015 - 400,000 15,048,074 202 Motor Vehicle Highway2,994,880 1,240,258 - 764,833 483,476 48,231 555,941 - 20,000 131,320 967,706 1,419,756 - - 8,626,401 209 Studebaker-Oliver Revitalizing Grants- - - - 25,000 - - - - - - - - - 25,000 210 Economic Development State Grants- - - - - - - - - - 36,006 - - - 36,006 211 Department of Community Investment (DCI) 1,921,625 716,373 - 26,120 281,800 - 3,100 - 42,000 50,450 - 652,726 50,000 - 3,744,194 212 Dept of Community Investment Grants- - - - - - - - - 2,755,134 - - - - 2,755,134 216 Police State Seizures- - - - - - - - 10,000 12,000 - - - 45,000 67,000 217 Gift, Donation, Bequest- - - 5,000 344,806 - 135,000 - - 33,350 - - - - 518,156 218 Police Curfew Violations- - - - - - - - - 1,000 - - - - 1,000 219 Unsafe Building- - - - 17,500 - - - - 96,000 - - - - 113,500 220 Law Enforcement Continuing Education- - - 135,500 - - - - 130,000 55,000 - - - - 320,500 221 Rental Units Regulation184,228 82,349 - 5,800 55,000 - 1,800 - 1,550 11,000 - - - - 341,727 230 Code Enforcement Fund1,456,785 628,887 - 163,700 110,300 30,667 410,650 - 7,400 268,115 133,998 763,484 - - 3,973,986 249 Public Safety LOIT7,146,723 2,471,290 - - - - - - - - - - - - 9,618,013 251 Local Roads & Streets- - - 350,000 80,000 - - - - 15,000 - - 2,000,000 300,000 2,745,000 258 Human Rights Federal Grant126,000 47,692 - 2,000 27,800 - - - 18,800 9,300 - - - - 231,592 265 Local Road & Bridge Grant- - - - - - 2,000,000 - - - - - - - 2,000,000 266 MVH Restricted Fund353,095 140,277 - 1,189,768 - - 1,358,110 - - - - - - - 3,041,250 273 Morris PAC / Palais Royale Marketing- - - - - - - - - 20,000 - - - - 20,000 274 Morris PAC / Self-Promotion- - - - 80,000 - - - - 35,000 - - - - 115,000 289 HAZMAT- - - 10,000 - - - - - - - - - - 10,000 291 Indiana River Rescue3,000 2,500 - 18,500 - - 43,000 - 24,000 1,300 - - - - 92,300 294 Regional Police Academy- - - 1,500 - - - - 11,500 4,250 - - - - 17,250 295 COPS MORE Grant- - - 20,000 - - - - - 20,000 - - - - 40,000 299 Police Federal Drug Enforcement- - - 6,000 - - - - - - - - - 22,500 28,500 64
City of South Bend2021 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceTravel &TrainingOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital Total404 County Option Income Tax- - - 200,000 75,000 1,585,820 762,271 - - 1,674,640 2,000,329 9,753 5,420,396 - 11,728,209 408 Economic Development Income Tax- - - - 3,009,226 51,000 137,000 - - 3,095,000 524,372 - 6,062,780 150,000 13,029,378 410 Urban Development Action Grant- - - - - - - - - - 24,000 - - - 24,000 655 Project ReLeaf73,920 5,655 - 10,476 - - - - - 6,500 - 37,736 500,000 - 634,287 754 Industrial Revolving Fund- - - - 429,262 - - - - 69,298 - - - - 498,560 Total Special Revenue Funds20,090,657 7,353,324 - 4,418,194 5,357,219 2,390,941 5,951,765 - 323,597 9,870,554 4,185,620 4,551,470 14,033,176 917,500 79,444,017 Debt Service Funds312 2017 Parks Bond Debt Service- - - - - - - - - - 1,189,193 - - - 1,189,193 350 2018 Fire Station #9 Bond Debt Service- - - - - - - - - - 345,307 - - - 345,307 672 Century Center Energy Conservation Debt Svc- - - - - - - - - - 406,711 - - - 406,711 752 South Bend Redevelopment Authority- - - - - - - - - - 2,858,669 - - - 2,858,669 755 South Bend Building Corporation- - - - - - - - - - 2,307,705 - - - 2,307,705 756 2015 Smart Streets Bond Debt Service- - - - - - - - - - 1,712,819 - - - 1,712,819 757 2015 Parks Bond Debt Service- - - - - - - - - - 374,382 - - - 374,382 760 2017 Eddy Street Commons Bond Debt Service- - - - - - - - - - 1,710,875 - - - 1,710,875 Total Debt Service Funds- - - - - - - - - - 10,905,661 - - - 10,905,661 Capital Funds287 Fire Department Capital- - - - - - - - - - 745,767 - 750,307 400,000 1,896,074 401 Coveleski Stadium Capital- - - - - - 30,000 - - - - - - - 30,000 406 Cumulative Capital Development- - - - - - - - - - 395,699 - - - 395,699 407 Cumulative Capital Improvement- - - - - - - - - - - - 262,145 - 262,145 412 Major Moves Construction- - - 450,000 - - - - - - - - - - 450,000 416 Morris Performing Arts Center Capital- - - 25,000 - - 25,000 - - - - - - - 50,000 450 Palais Royale Historic Preservation- - - - - - 35,000 - - - - - - - 35,000 Total Capital & Debt Service Funds- - - 475,000 - - 90,000 - - - 1,141,466 - 1,012,452 400,000 3,118,918 Enterprise Funds288 Emergency Medical Services Operating- - - - - - - - - - - - 707,215 - 707,215 600 Consolidated Building Fund828,457 316,605 - 16,361 8,000 - 25,000 - 9,500 21,778 44,379 339,938 - - 1,610,018 601 Parking Garages- - - - 488,000 117,000 125,000 - - 7,000 - 161,738 - 300,000 1,198,738 610 Solid Waste Operations1,146,617 521,476 - 472,330 - - 995,000 - 29,900 1,120,126 - 1,185,129 1,065,255 - 6,535,833 611 Solid Waste Capital- - - - - - - - - - 1,065,255 - - - 1,065,255 620 Water Works Operations3,694,444 1,532,758 - 1,430,772 676,560 823,700 475,200 - 51,425 3,550,238 304,737 2,267,793 6,565,749 - 21,373,376 622 Water Works Capital- - - - - - - - - - - - - 2,573,000 2,573,000 624 Water Works Customer Deposit- - - - - - - - - - - - 17,381 - 17,381 625 Water Works Sinking (Debt Service)- - - - - - - - - - 1,511,548 - 24,269 - 1,535,817 626 Water Works Bond Reserve- - - - - - - - - - - - 20,000 - 20,000 629 Water Works Reserve Operations & Maintenance- - - - - - - - - - - - 41,884 - 41,884 640 Sewer Repair Insurance115,953 48,395 - 38,475 - - 348,601 - - 7,200 - 91,901 - - 650,525 641 Sewage Works Operations5,259,565 2,062,979 - 1,975,014 2,301,000 1,313,160 2,021,350 - 89,500 2,593,416 302,231 6,312,945 18,134,588 - 42,365,748 642 Sewage Works Capital- - - - - - - - - - - - - 5,855,000 5,855,000 643 Sewage Works Reserve Operations & Maintenance- - - - - - - - - - - - 75,112 - 75,112 649 Sewage Sinking (Debt Service)- - - - - - - - - - 7,694,771 - - - 7,694,771 654 Sewage Works Customer Deposit- - - - - - - - - - - - 5,578 - 5,578 667 Storm Sewer Fund- - - - 200,000 - - - - - - - - 824,000 1,024,000 670 Century Center Operations423,365 166,211 900,000 1,150,000 120,628 383,819 101,000 57,047 - 579,589 - 247,195 97,217 - 4,226,071 Total Enterprise Funds11,468,401 4,648,424 900,000 5,082,952 3,794,188 2,637,679 4,091,151 57,047 180,325 7,879,347 10,922,921 10,606,639 26,754,248 9,552,000 98,575,322 65
City of South Bend2021 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceTravel &TrainingOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital TotalInternal Service Funds222 Central Services2,079,577 892,827 - 4,923,729 8,500 64,468 51,900 - 13,900 21,592 3,340 683,462 105,000 - 8,848,295 224 Central Services Capital- - - - - - 25,000 - - - 8,491 - - 68,500 101,991 226 Liability Insurance- - 42,000 9,000 990,000 - - 1,845,000 33,000 1,150,300 - 21,624 - - 4,090,924 278 Police Take Home Vehicle- - - - - - - - - 50,000 - - - - 50,000 279 IT / Innovation / 311 Call Center1,996,316 752,106 - 420,750 705,800 - 4,043,305 - 85,010 298,974 894,250 891 - - 9,197,402 711 Self-Funded Employee Benefits- - 16,472,430 150,000 1,198,308 - - 732,318 - 1,600 - - - - 18,554,656 713 Unemployment Compensation- - 55,000 - - - - - - - - - - - 55,000 714 Parental Leave Fund253,846 - - - - - - - - - - - - - 253,846 Total Internal Service Funds4,329,739 1,644,933 16,569,430 5,503,479 2,902,608 64,468 4,120,205 2,577,318 131,910 1,522,466 906,081 705,977 105,000 68,500 41,152,114 Fiduciary Funds701 Fire Pension4,488,409 - - 100 6,000 - - - 350 1,400 - - - - 4,496,259 702 Police Pension6,049,340 - - - 6,500 - - - 500 1,400 - - - - 6,057,740 Total Fiduciary Funds10,537,749 - - 100 12,500 - - - 850 2,800 - - - - 10,553,999 Total City Funds87,197,440 27,559,246 17,469,430 17,772,546 14,111,804 5,871,596 16,713,525 2,634,365 970,334 20,408,789 28,213,554 25,184,206 41,904,876 10,938,000 316,949,711 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)- - - - 390,384 - - - - - 4,842,409 - 5,013,803 6,423,965 16,670,561 422 TIF - West Washington- - - - - - - - - - - - - 282,000 282,000 429 TIF - River East Development Area (NE Dev)- - - - - - - - - - - - - 2,500,000 2,500,000 430 TIF - Southside Development #1- - - - - - - - - - - - - 2,800,000 2,800,000 435 TIF - Douglas Road- - - - - - - - - - - - - 350,000 350,000 436 TIF - River East Residential (NE Res)- - - - 24,797 - - - - - 495,329 - 4,180,375 - 4,700,501 Total Tax Increment Financing Funds- - - - 415,181 - - - - - 5,337,738 - 9,194,178 12,355,965 27,303,062 Redevelopment Funds433 Redevelopment General- - - - 4,500 - - - - - - - - 950,000 954,500 454 Airport Urban Enterprise Zone- - - - - - - - - - - - - 50,000 50,000 Total Redevelopment Funds- - - - 4,500 - - - - - - - - 1,000,000 1,004,500 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - - - 40,000 - 40,000 328 SBCDA 2003 Debt Reserve- - - - - - - - - - - - 50,000 - 50,000 352 2019 South Shore Double Tracking Debt Service- - - - - - - - - - 1,027,750 - - - 1,027,750 Total Debt Service Funds- - - - - - - - - - 1,027,750 - 90,000 - 1,117,750 Total Redevelopment Commission Funds- - - - 419,681 - - - - - 6,365,488 - 9,284,178 13,355,965 29,425,312 Grand Total87,197,440 27,559,246 17,469,430 17,772,546 14,531,485 5,871,596 16,713,525 2,634,365 970,334 20,408,789 34,579,042 25,184,206 51,189,054 24,293,965 346,375,023 66
City of South Bend, Indiana 2021 Budget
Consolidated Financial Schedules
All Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 80,021,992 82,604,579 77,482,325 80,188,144 77,077,028 75,933,224 75,951,968 75,971,031 75,990,418 (3,111,116) -4%
Local Income Taxes 32,712,559 34,643,723 33,314,769 36,897,936 30,425,626 27,484,684 32,608,000 33,097,120 33,593,578 (6,472,310) -18%
Intergov./ Shared Revenues 27,059,433 26,752,577 26,232,036 25,937,506 25,081,253 24,301,735 24,354,411 24,493,630 24,520,404 (856,253) -3%
Intergov./ Grants 5,750,779 7,547,104 4,908,424 19,420,051 5,727,122 4,743,984 4,760,289 4,777,059 4,794,318 (13,692,929) -71%
Licenses & Permits 1,895,139 1,994,397 2,077,890 2,114,717 2,074,477 2,076,727 2,183,975 2,295,772 2,413,747 (40,240) -2%
Charges for Services 99,972,329 101,566,627 106,998,605 108,197,565 103,255,927 110,494,363 111,437,534 112,681,807 113,984,838 (4,941,638) -5%
Fines, Forfeitures, and Fees 1,066,265 1,084,943 1,101,585 1,113,452 763,165 763,165 773,165 773,165 773,165 (350,287) -31%
Interest Earnings 4,353,878 7,242,765 3,148,908 2,888,886 2,386,855 2,152,612 2,005,957 1,799,715 1,577,146 (502,031) -17%
Debt Proceeds 27,597,920 10,920,826 4,329,076 16,244,982 - - - - - (16,244,982) -100%
Donations 1,865,951 5,116,150 4,027,743 4,646,082 3,659,306 3,099,000 2,974,000 2,534,700 2,534,700 (986,776) -21%
Other Income 16,666,251 11,368,670 8,539,323 6,275,867 3,385,639 3,407,233 3,372,241 3,000,039 3,225,847 (2,890,228) -46%
Interfund Allocation Reimb 16,053,826 22,440,553 20,920,632 20,960,750 25,124,917 25,037,888 25,405,618 25,638,050 25,930,153 4,164,167 20%
Interfund Transfers In 40,131,245 45,820,750 48,601,312 56,196,232 46,034,733 38,651,473 41,666,717 43,211,674 43,718,505 (10,161,499) -18%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 6,154,321 6,154,321 6,154,321 6,154,321 6,154,321 (67,470) -1%
Total Revenue 361,480,053 365,444,652 347,904,419 387,303,961 331,150,369 324,300,409 333,648,196 336,428,083 339,211,140 (56,153,592) -14%
Expenditures by Department
Mayor 871,046 864,336 1,640,947 1,828,359 1,946,866 1,748,093 1,778,797 1,808,399 1,839,268 118,507 6%
City Clerk 517,289 498,306 556,675 571,490 665,083 682,142 695,995 707,828 720,963 93,593 16%
Common Council 571,337 536,158 696,412 730,055 693,909 720,407 737,120 753,521 770,799 (36,146) -5%
Administration & Finance 37,057,118 41,614,786 44,106,644 41,978,003 39,747,543 40,495,398 40,795,205 41,309,948 42,347,911 (2,230,460) -5%
Legal Department 1,145,434 1,187,785 1,455,683 1,455,880 1,572,916 1,636,089 1,674,109 1,711,557 1,750,728 117,036 8%
Public Works 80,262,113 90,435,674 96,149,421 124,784,198 91,925,429 94,120,859 89,917,509 90,860,234 91,803,940 (32,858,769) -26%
Innovation & Technology 5,817,506 8,771,060 7,726,368 11,888,907 9,519,908 8,778,593 8,888,913 8,857,638 8,882,111 (2,368,999) -20%
Police Department 48,215,017 46,972,245 48,966,066 50,734,077 48,153,078 49,313,344 49,761,627 50,519,924 51,438,999 (2,580,999) -5%
Fire Department 39,971,275 41,628,714 38,937,024 42,099,480 38,396,588 39,870,580 40,734,715 41,499,104 42,441,331 (3,702,892) -9%
Community Investment 50,293,832 55,436,415 36,269,124 92,878,735 37,056,891 36,480,627 37,617,804 40,427,990 37,616,302 (55,821,844) -60%
Venues, Parks & Arts 29,020,382 49,069,335 27,040,379 43,356,407 25,187,848 25,354,275 25,730,791 25,969,036 26,065,605 (18,168,559) -42%
Code Enforcement 3,894,361 4,187,915 4,830,021 5,705,576 4,864,213 5,034,940 5,110,801 5,141,984 5,212,897 (841,363) -15%
Building Department 1,558,174 1,336,409 1,727,493 1,735,749 1,610,018 1,682,934 1,724,741 1,727,647 1,763,328 (125,731) -7%
Interfund Transfers Out 40,094,524 45,820,750 48,601,312 56,550,595 45,034,733 38,651,473 41,666,717 43,211,674 43,718,505 (11,515,862) -20%
Total by Activity 339,289,407 388,359,885 358,703,569 476,297,511 346,375,023 344,569,754 346,834,844 354,506,484 356,372,687 (129,922,488) -27%
Expenditures by Type
Personnel
Salaries & Wages 81,470,634 83,165,892 88,016,428 87,869,533 87,197,440 89,026,641 90,407,318 91,937,162 93,236,269 (672,093) -1%
Fringe Benefits 28,155,343 23,586,574 27,842,833 27,833,735 27,559,246 31,672,405 32,636,778 33,651,472 34,738,471 (274,489) -1%
Other Personnel Costs 15,906,321 15,968,688 17,909,724 17,983,164 17,469,430 18,285,734 19,141,784 20,039,548 20,981,095 (513,734) -3%
Total Personnel 125,532,298 122,721,153 133,768,985 133,686,432 132,226,116 138,984,780 142,185,880 145,628,182 148,955,835 (1,460,316) -1%
Supplies 11,041,785 15,994,137 18,160,793 19,979,566 17,772,546 17,285,385 17,380,339 17,515,101 17,651,887 (2,207,020) -11%
Services & Charges
Professional Services 14,299,429 17,052,167 14,877,969 26,032,841 14,531,485 13,502,520 13,351,811 13,496,994 13,630,872 (11,501,356) -44%
Printing & Advertising 276,369 297,883 726,428 647,843 707,502 707,284 710,550 713,671 723,578 59,659 9%
Utilities 9,922,121 10,749,270 10,543,203 6,014,754 5,871,596 5,972,723 6,099,077 6,229,726 6,338,534 (143,158) -2%
Repairs & Maintenance 14,260,248 14,947,498 15,792,793 21,939,303 16,713,525 16,702,469 16,795,464 16,903,034 17,153,223 (5,225,778) -24%
Insurance 2,341,211 2,725,725 2,324,713 2,903,712 2,634,365 2,656,902 2,679,823 2,703,134 2,726,843 (269,347) -9%
Education & Training 378,289 330,284 679,205 699,356 619,784 593,945 595,344 597,734 599,963 (79,572) -11%
Travel 224,326 244,673 385,867 334,398 350,550 343,551 345,936 348,050 350,302 16,152 5%
Grants & Subsidies 6,887,003 6,046,108 7,410,991 22,445,595 7,190,125 7,120,125 7,130,125 7,040,125 6,850,125 (15,255,470) -68%
Other Services & Charges 13,135,773 12,649,489 13,008,388 18,928,481 12,511,162 12,121,291 12,193,617 12,500,543 12,454,512 (6,417,319) -34%
Debt Service Principal 23,961,925 26,342,382 25,731,257 32,434,406 26,603,867 26,041,936 25,193,685 24,589,185 22,196,577 (5,830,539) -18%
Debt Service Interest & Fees 8,937,656 9,274,644 8,197,476 9,202,225 7,975,175 7,330,639 6,623,963 5,926,347 5,274,554 (1,227,050) -13%
Interfund Allocations 16,042,071 22,455,058 20,936,568 20,976,686 25,184,206 25,094,300 25,462,555 25,694,595 25,986,660 4,207,520 20%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 6,154,321 6,154,321 6,154,321 6,154,321 6,154,321 (67,470) -1%
Interfund Transfers Out 40,094,524 45,820,750 48,601,312 56,550,595 45,034,733 38,651,473 41,666,717 43,211,674 43,718,505 (11,515,862) -20%
Total Services & Charges 157,093,433 175,276,921 175,437,961 225,331,986 172,082,396 162,993,479 165,002,988 166,109,133 164,158,569 (53,249,590) -24%
Operating Expenditures 293,667,516 313,992,211 327,367,739 378,997,984 322,081,058 319,263,644 324,569,207 329,252,416 330,766,291 (56,916,926) -15%
Capital 45,621,891 74,367,675 31,335,830 97,299,527 24,293,965 25,306,110 22,265,637 25,254,068 25,606,396 (73,005,562) -75%
Total Expenditures 339,289,407 388,359,885 358,703,569 476,297,511 346,375,023 344,569,754 346,834,844 354,506,484 356,372,687 (129,922,488) -27%
Net Surplus / (Deficit) 22,190,646 (22,915,233) (10,799,150) (88,993,550) (15,224,654) (20,269,345) (13,186,648) (18,078,401) (17,161,547)
Beginning Cash Balance 291,714,714 312,406,409 290,641,173 204,271,661 188,271,549 168,002,205 154,815,557 136,737,155
Cash Adjustments (1,498,951) 1,149,998 2,624,038 (775,458) - - - -
Ending Cash Balance 312,406,409 290,641,173 204,271,661 188,271,549 168,002,205 154,815,557 136,737,155 119,575,608
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
67
City of South Bend, Indiana 2021 Budget
Detailed Financial Discussion
Revenue
Summary
Total revenue for the City of South Bend is estimated at $331,150,369 for 2021, which is a 14% decrease from total
estimated revenue of $387,303,961 for 2020. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2019
Actual
2020
Amended
Budget
2021
Adopted
Budget
Budget
Variance
2020-2021
Percentage
Change
Property Taxes $82,604,579 $80,188,144 $77,077,028 ($3,111,116) –4%
Local Income Taxes 34,643,723 36,897,936 30,425,626 (6,472,310) –18%
Other Taxes 26,752,577 25,937,506 25,081,253 (856,253) –3%
Grants/Intergovernmental 7,547,104 19,420,051 5,727,122 (13,692,929) –71%
Licenses & Permits 1,994,397 2,114,717 2,074,477 (40,240) –2%
Charges for Services 101,566,627 108,197,565 103,255,927 (4,941,638) –5%
Fines, Forfeitures, and Fees 1,084,943 1,113,452 763,165 (350,287) –31%
Interest Earnings 7,242,765 2,888,886 2,386,855 (502,031) –17%
Debt Proceeds 10,920,826 16,244,982 0 (16,244,982) –100%
Donations 5,116,150 4,646,082 3,659,306 (986,776) –21%
Payment in Lieu of Taxes 6,340,990 6,221,791 6,154,321 (67,470) –1%
Other Income 11,368,670 6,275,867 3,385,639 (2,890,228) –46%
Interfund Allocations 22,440,553 20,960,750 25,124,917 4,164,167 20%
Interfund Transfers In 45,820,750 56,196,232 46,034,733 (10,161,499) –18%
Total Revenue $365,444,652 $387,303,961 $331,150,369 ($56,153,592) –14%
The largest variances from 2020 to 2021 can be explained as follows:
Due to the rise in unemployment as a result of the COVID-19 pandemic, the City is anticipating a significant
decrease in income tax revenue over the next couple years and budgeting this revenue source conservatively.
The City does not anticipate receiving as much grant funding in 2021 as it did in 2020. In response to the COVID-
19 pandemic, the City was awarded various grants totaling over $7 million including funds from the Federal
Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Housing and Urban Development (HUD),
Community Development Block Grant (CDBG), and Emergency Solutions Grant (ESG). In 2018, the City was
awarded $5 million from the Indiana Regional Cities Initiative to be used towards improvements to the City’s parks;
the last of those funds were received during 2020. In 2019, the City was awarded $2.3 million from the federal
governmental for lead testing (2020). In 2018, the City was awarded $5 million from the Indiana Regional Cities
Initiative to be used towards improvements to the City’s parks; the last of those funds were received during 2020.
The City’s interest earnings in 2019 were well above expectations. This was attributable to the interest earned on
unspent bond proceeds. In 2020, the City continued to spend down bond proceeds on designated capital projects,
decreasing the cash reserves available to earn interest. In 2020, interest rates fell due to the COVID-19 pandemic.
In 2021, the City is budgeting interest earnings very conservatively.
For 2021, no debt proceeds were budgeted. As the City enters into any debt agreements during 2021, the budget
will be adjusted. The City typically enters into one or two capital leases each year to purchase equipment and vehicles
for City departments. In 2019 and 2020, several large bond issuances and refundings substantially increased debt
proceeds revenue.
Other Income includes many one-time sources of revenue such as property and fixed asset sales, miscellaneous
reimbursements, and insurance claims. In 2020, the City received a large reimbursement for flood damages. As a
result, Other Income was conservatively budgeted for 2021.
The following is a discussion of major revenue categories and trends:
68
City of South Bend, Indiana 2021 Budget
Property Taxes – $77,077,028 – 23.3%
Property taxes are based on the net assessed valuation of real and personal property in the City multiplied by the tax
rate as determined by the Indiana Department of Local Government Finance. Property taxes are an important source
of revenue for the General Fund, Parks & Recreation Fund, Cumulative Capital Development Fund, 2017 Park Bond
Debt Service Fund, and Tax Increment Financing (TIF) Funds.
In 2008, the State of Indiana passed a law known as the “circuit breaker” property tax reform. The law limited the
amount of property taxes paid to a fixed percentage of gross assessed valuation—1% for homestead/residential,
2% for rental, 3% for commercial/personal property. While property owners benefited from the property tax caps
reduction, local governments lost a substantial amount of tax revenue. However, a special exemption was made for St.
Joseph County (where the City is located) due to the amount of outstanding debt backed by property tax revenue. At
the end of 2019, the exemption ended. In 2020, the City was subject to the full effect of the property tax caps.
Civil City Funds TIF Funds
Total Property Tax
Collections
2011 Actual $48,218,718 $24,743,455 $72,962,172
2012 Actual $48,843,403 $24,061,128 $72,904,531
2013 Actual $45,189,966 $24,790,322 $69,980,288
2014 Actual $45,002,931 $27,031,090 $72,034,021
2015 Actual $46,171,932 $24,742,902 $70,914,835
2016 Actual $49,067,532 $27,640,882 $76,708,415
2017 Actual $49,858,701 $27,277,646 $77,136,347
2018 Actual $51,877,631 $28,911,164 $80,788,795
2019 Actual $55,470,558 $27,134,021 $82,604,579
2020 Actual $51,748,694 $28,439,449 $80,188,143
2021 Estimated $50,060,205 $27,016,823 $77,077,028
0
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
$70 M
$80 M
$90 M
Property Tax Collections
TIF
Funds
Civil City
Funds
69
City of South Bend, Indiana 2021 Budget
Local Income Taxes – $30,425,626 - 9.2%
Local income taxes are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then
allocated to the local governmental units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—certified
shares (COIT) (.6% of wages), economic development (CEDIT) (.4% of wages), and public safety (PS LOIT) (.25% of
wages). In addition, the Saint Joseph County has adopted the Property Tax Replacement LIT (.5% of wages) that results
in no direct revenue to the City but does reduce circuit breaker property tax losses.
In 2016, the State of Indiana made a one-time special distribution of local income tax revenue to be used for road
projects ($4,217,550) and added to the City’s Rainy Day Fund ($1,405,850).
LIT revenue had been strong in recent years as the local economy continued to improve; however, the rise in
unemployment due to the COVID-19 pandemic could set things back. As a result, the City is budgeting this revenue
source conservatively.
CEDIT COIT PS LOIT Total
2014 Actual $8,796,821 $8,645,811 $6,380,029 $23,822,661
2015 Actual $9,181,206 $8,859,912 $6,466,190 $24,507,308
2016 Actual $9,594,602 $9,454,023 $6,791,160 $25,839,785
2017 Actual $10,600,122 $10,459,265 $7,467,618 $28,527,005
2018 Actual $11,885,489 $12,339,734 $8,487,336 $30,274,493
2019 Actual $12,558,746 $12,879,847 $9,205,130 $34,643,723
2020 Actual $13,429,831 $13,764,809 $9,703,297 $36,897,937
2020 Estimated $11,048,244 $11,378,106 $7,999,276 $30,425,626
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
$40 M
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Estimate
Local Income Taxes
PS LOIT
COIT
CEDIT
70
City of South Bend, Indiana 2021 Budget
Charges for Services – $103,255,927 – 31.2%
Charges for services are fees charged by the City’s enterprise funds (i.e. Wastewater, Water Works, Solid Waste, and
Century Center convention facility) and certain governmental funds (i.e. Parks & Recreation) for services provided.
Most fees charged have remained fairly consistent in recent years with the exception of the fees charged by Wastewater
that increased each year through 2016 in order to finance capital improvements to wastewater plant and collection
system in response to an EPA-mandated consent decree agreed to by the City.
Charges for Services also includes the revenue collected to support the City’s employee benefits. The City is self-insured
– it pays medical, dental, and vision claims directly, as opposed to paying an insurance company to pay the claims. The
revenue comes from individual departments based on the number of employees taking health insurance, as well as from
employee and public safety retiree health insurance premiums.
In 2017, the South Bend Water Works undertook the lengthy process of requesting a water rate increase through the
Indiana Office of Utility Consumer Counselor (OUCC). In March 2017, the Utility Commission approved a water rate
increase in two phases: phase 1 - 22% over 12 months, phase 2 - 22% over 12 months. This was the first water rate
increase in more than 10 years for the City. The increase will allow for continued maintenance and improvement of the
water infrastructure. The final phase of the water rate increase concluded in March 2020.
Total charges for services revenue for the utilities are as follows:
Water Utility Wastewater Storm Sewer Solid Waste Total
2013 Actual $13,803,650 $32,243,859 $0 $4,866,862 $50,914,371
2014 Actual $13,251,654 $33,930,237 $0 $4,936,737 $52,118,628
2015 Actual $13,121,588 $36,513,682 $0 $5,003,801 $54,639,071
2016 Actual $13,626,106 $38,347,604 $0 $5,511,281 $57,484,992
2017 Actual $13,658,131 $38,869,484 $0 $5,346,176 $57,873,790
2018 Actual $15,614,195 $39,849,393 $0 $5,408,816 $60,872,404
2019 Actual $18,621,268 $40,373,646 $517,091 $5,463,922 $64,975,927
2020 Estimated $19,620,001 $39,785,480 $1,041,360 $5,610,650 $66,057,491
2021 Budget $18,978,653 $38,052,730 $1,020,677 $5,506,237 $63,558,297
61.6%15.5%
8.3%
4.6%
3.7%
2.8%2.7%0.9%
Fund Type
2021
Revenue
Budget
% of
Total
Utilities $63,558,297 61.6%
Self-Funded Employee Benefits 15,997,883 15.5%
Central Services 8,605,703 8.3%
General Fund 4,713,599 4.6%
Other 3,848,995 3.7%
Parks & Recreation 2,881,450 2.8%
Century Center 2,750,000 2.6%
Parking Garages 900,000 0.9%
Total $103,255,927 100.0%
71
City of South Bend, Indiana 2021 Budget
Gasoline Taxes – $5,621,962 – 1.7%
Distributions of gasoline tax revenue are made monthly by the Indiana Department of Revenue to the City for use in
the construction, operation and maintenance of streets. Distributions are based on a formula that takes into account
population, road and street mileage and other factors. Gasoline tax revenue helps fund the Motor Vehicle Highway
Fund and the Local Roads & Streets Fund.
Effective July 1, 2017, the State of Indiana increased the gas tax by 10 cents per gallon to raise extra funds to repair the
state’s roads and bridges. Despite this increase, the City's gas tax revenue decreased 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.
Wheel Tax Revenue – $2,000,000 - 0.60%
Effective January 1, 2004, Saint Joseph County enacted a wheel tax of $25 per year for most vehicles registered in the
county. The wheel tax revenue is collected by the State of Indiana and distributed periodically to the local governmental
units in the county based on a formula. Wheel tax revenue helps fund the Motor Vehicle Highway Fund and has
remained fairly consistent from year to year. Due to the inconsistent nature of receipts from funds from the State,
revenues tend to fluctuate year-over-year.
$4,699,712 $4,724,887 $4,687,007
$5,163,733
$6,545,553 $6,210,894
$5,620,107 $5,621,962
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Estimated
Gasoline Tax
$1,637,707
$2,135,441 $2,006,547
$2,211,731 $2,152,758 $2,065,786 $2,131,825 $2,000,000
0
$1 M
$1 M
$2 M
$2 M
$3 M
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Estimated
Wheel Tax
72
City of South Bend, Indiana 2021 Budget
Payment in Lieu of Taxes – $6,154,321 – 1.9%
Payment in lieu of tax (PILOT) revenue is received as an internal charge to the City’s Water Works and Wastewater
utility funds. PILOT is computed as the net book value of the capital assets of the utilities multiplied by the property
tax rate. The PILOT revenue collected cannot exceed the amount of property taxes that would have been levied if the
utilities were subject to property taxation.
In 2017, it was decided to revise the calculation of the charge to limit each paying entity to the maximum 3% rate they
would receive should the entity be a tax paying business and that all PILOT charges would be deposited directly into
the General Fund.
To budget PILOT revenue, the City calculates the max allowable PILOT revenue and compares it to the prior year’s
PILOT revenue increased by 2%. The lesser of these values becomes the PILOT revenue for the next year. In 2021,
the max PILOT was less than a 2% increase.
Total payment in lieu of tax (PILOT) revenue is as follows:
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Budget
Payment in Lieu of Taxes (PILOT)
General
Fund
Parks &
Recreation
College
Football Hall
of Fame
Cumulative
Capital
Development Total
2014 Actual $3,671,422 $729,389 $85,677 $46,692 $4,533,180
2015 Actual $4,282,212 $884,835 $220,578 $52,191 $5,439,816
2016 Actual $4,620,384 $926,268 $112,116 $53,040 $5,711,808
2017 Actual $6,208,332 $0 $0 $0 $6,208,332
2018 Actual $6,332,487 $0 $0 $0 $6,332,487
2019 Actual $6,340,990 $0 $0 $0 $6,340,990
2020 Actual $6,221,791 $0 $0 $0 $6,221,791
2021 Budget $6,154,321 $0 $0 $0 $6,154,321
73
City of South Bend, Indiana 2021 Budget
City Administration/IT Allocation – $17,489,921 – 5.28%
The General Fund charges an administration fee to all departments to cover a portion of the general and administrative
costs of the Mayor’s Office, City Clerk’s Office, Common Council, Administration & Finance (Controller’s Office,
Human Resources, and Diversity & Inclusion), and Legal Department. The costs of these “overhead” departments are
paid from the General Fund and charged back to other funds based on their respective adopted expenditure budgets
(City Administration Fee). Prior to 2017, the City administration fee was only allocated to non-general fund departments.
However, in an effort to understand the full cost of service for all departments, this fee was calculated and charged back
to all departments beginning in 2017. The allocations are charged on a monthly basis.
In 2017, IT related costs for all departments were consolidated into a single fund (#279) in order to better understand
the technology costs throughout the City. The IT allocation encompasses 100% of the budgeted expenditures in that
fund. IT functions including 311 Call Center, telephone, GIS and general technology expenditures (IT/Innovation
employees, computer refresh program, etc.) are allocated between the City departments based on various criteria
including number of devices, number of user licenses, departmental specific software, and more. The allocations are
charged monthly and deposited into the IT internal service fund (#279).
In recent years, IT costs have come in significantly under budget. The amount allocated to departments was greater
than the amount spent which resulted in a growing cash balance in the fund. In 2020, the IT costs allocated to
departments were less than the 2020 budgeted expenditures in Fund #279, thus spending down the cash reserves in
this fund. In 2021, the IT costs allocated to departments will be equal to the 2021 budgeted expenditures.
Total City Administration/IT Allocation revenue is as follows:
Administration Technology
2014 Actual $3,470,989 $0
2015 Actual $3,642,955 $0
2016 Actual $3,824,590 $0
2017 Actual $4,976,976 $5,167,452
2018 Actual $5,428,374 $6,788,985
2019 Actual $6,005,300 $7,991,331
2020 Actual $7,029,607 $6,656,930
2021 Budget $8,360,075 $9,129,846
Investment Earnings – $2,386,855 - 0.72%
Interest rates earned on City cash reserves and investments have been between 1% to 2% per year on average. The City
has a custodial investment agreement with a local financial institution to manage its investments in a professional
manner. One of the goals of the investment manager is to increase yields over what a normal certificate of deposit
would pay. Investment earnings increased in 2013-2017 as the City has accumulated additional cash reserves and has
authorized the investment manager to invest a certain percentage of the portfolio in 2-5 year maturities. The City is
limited by state law to only invest in fixed income instruments. 2018 and 2019 saw high returns due to high cash reserves.
Due to the forecasted spend-downs in cash reserves, the City is budgeting investment earnings conservatively.
Total investment earnings revenue is as follows:
2014 Actual $1,025,058
2015 Actual $1,769,890
2016 Actual $1,925,350
2017 Actual $1,960,479
2018 Actual $4,353,878
2019 Actual $7,242,765
2020 Estimated $2,888,886
2021 Budget $2,386,855
74
City of South Bend, Indiana 2021 Budget
Other Revenue
The City collects a variety of other revenue including hotel/motel tax, certified technology park funding, internal charges
to other City funds (i.e. liability insurance premiums), commercial vehicle excise tax, auto excise tax, cable television
franchise fees, community development block grants, community support from a local university, bond proceeds and
other revenue. The revenue collection is monitored on a monthly basis and a report of revenue and expenditures is
prepared monthly by the Department of Administration & Finance and distributed to the Mayor, Administration
Officials, Department Heads, Fiscal Officers and the Common Council. The monthly financial report is also posted to
the City website.
2021 Budget Revenue Summary
Revenue by Type – All Funds
Revenue Type
2021
Adopted
Budget
Percent of
Total
Charges for Services $ 103,255,927 31.18%
Transfers In / Allocations 77,313,971 23.35%
Property Taxes 77,077,028 23.28%
Local Income Taxes 30,425,626 9.19%
Other Taxes 25,081,253 7.57%
Other Income 6,223,281 1.88%
Grants/Intergovernmental 5,727,122 1.73%
Donations 3,659,306 1.11%
Interest Earnings 2,386,855 0.71%
Total Revenues $ 331,150,369 100.00%
31.18%
Charges for Services
23.35%
Transfers In /
Allocations
23.28%
Property Taxes
9.19%
Local Income Taxes
7.57%
Other Taxes
1.88%
Other Income
1.73%
Grants/ Intergov.
1.11%
Donations
0.71%
Interest Earnings
75
City of South Bend, Indiana 2021 Budget
Detailed Financial Discussion
Capital Expenditures
Capital Budgeting
The City budgets for capital assets using a 5-year forecast, asking each department to consider its capital needs over this
period based upon the expected lives of the equipment and infrastructure. Budgeting for constructed items, such as
infrastructure projects, can be challenging because there are many factors that can change the shape of the cash flows
throughout the project. Delays in construction due to weather are common in Northern Indiana.
All capital items are required to have a payment method assigned to them:
Cash – Capital items purchased outright with City cash.
Capital Lease – Capital items purchased with lease proceeds. Typically, capital leases are paid off over a 4 to 5-
year time period. Cash is not impacted as heavily in any particular year.
Bond Proceeds – Capital projects paid for by proceeds from a bond. Typically, bonds are paid off over the
useful life of the capital project (e.g. 20 years for infrastructure projects) such that cash is not impacted as
heavily in any particular year.
Contributed Capital – Capital items not purchased with City cash.
The worksheets for the budget include a template to aid fiscal officers in estimating annual principal and interest
payments and these amounts are included in the departments’ debt service principal and interest budget. These
distinctions are necessary since our budget documents are developed with an eye toward the cash balance in each fund.
Analysis is performed throughout the budget process to ensure capital costs are properly incorporated into the budget.
The trends in capital acquisitions by department are reviewed to alert the administration to any unexpected changes in
capital acquisition requests and allow administration to address those changes as needed.
Capitalization Policy
Assets will be capitalized where
ownership title is held by the City of South Bend,
the acquisition cost of the item exceeds the City’s capitalization threshold, and
the item has a useful life in excess of one (1) year.
Asset Category Capitalization Threshold
Land All land is capitalized
Infrastructure $250,000
Buildings & Building Improvements $100,000
Land Improvements $100,000
Intangibles $100,000
Motor Vehicles $ 10,000
Machinery & Equipment $ 10,000
Furniture & Fixtures $ 10,000
76
City of South Bend, Indiana 2021 Budget
Financial Impact of Capital Investment – Initial Investment
Capital Leases are favored by enterprise funds and those funds with relatively steady revenue streams and are used for
routine replacement for larger items such as vehicles. Typically, capital financed through lease funding is routine and
replacement items which do not typically require additional maintenance costs. Capital leases are paid off over 4 to 5-
year time periods.
Cash Purchases are used for smaller routine purchases from funds with adequate cash flow to cover the purchases.
Typical cash purchases include individual replacement vehicles, infrastructure improvements which are routine in nature
or covered by grant funds and smaller land maintenance projects. Typically, capital financed through cash funding is
routine and replacement items which do not typically require additional maintenance costs.
Bond Financing is used for large, one-time or infrequent acquisitions infrastructure improvement (“Smart Streets”
and the City’s Long-Term Control Plan for sewer control) and large building projects (new fire stations and other City
buildings). These expenditures are usually made from funds with limited revenue streams and are not expected to
require ongoing financial resources beyond basic maintenance. These purchases are considered carefully to ensure that
a) the funding source can support these expenditures, b) there is an adequate Return on Investment (ROI) for the
expenditures, and c) the ongoing maintenance of the project can be supported either by additional revenue streams
created by the project or by other resources of the City.
Financial Impact of Capital Investment – Ongoing Operational Impact
Most the capital purchases or leases are not expected to have a significant impact on the ongoing operating budget.
Generally, this is because the additional maintenance costs associated with capital assets is often offset by improvements
in assets that therefore require less maintenance. For example, many new park projects will require additional
maintenance (for example, the expansion of an existing park grounds, which requires more frequent mowing, watering,
etc.). However, the improvements which will require more maintenance will be offset by the improvements which will
require less maintenance (for example, the replacement of an old building).
However, there are several that will have an impact, and that impact may be positive (i.e. a reduction in operational cost
through automation, efficiencies, etc.) or negative (i.e. an increase in operational cost due to additional assets requiring
ongoing maintenance).
Example of positive impact to operating budget from capital expenditures
o The purchase of certain CNG vehicles for Public Works and Public Safety is expected to result in
reduced fuel costs, but the actual benefit is difficult to quantify. There are no anticipated changes in
City personnel due to these capital expenditures. Certain Information Technology purchases like the
computer refresh program will lead to employee time savings and productivity improvement.
Example of negative impact to operating budget from capital expenditures
o The addition of playground equipment in many of the city’s parks is expected to increase attendance
of those parks, which raises their maintenance level due to more trash collection, increased vandalism,
and more frequent mowing/watering requirements.
Each individual capital project is assessed separately for operational impact, and significant operational impacts are built
into the operational five-year budget forecasts. Although not presented separately, these impacts are already taken into
account in the numbers presented in the fund information schedules and the five-year operational forecasts in each
fund.
The following pages detail the capital outlays anticipated in detail by department.
77
City of South Bend, Indiana 2021 Budget
Five-Year Capital Improvement Plan Summary
Department / Division 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Central Services 68,500 85,000 30,000 - - 183,500
Code Enforcement 180,000 225,000 195,000 - - 600,000
Community Investment 11,705,965 11,855,110 13,295,637 16,314,068 16,247,396 69,418,176
Fire Department 610,000 1,610,000 1,685,000 610,000 1,710,000 6,225,000
Organic Resources 1,160,000 310,000 357,000 310,000 800,000 2,937,000
Parking Garages 290,000 290,000 290,000 290,000 275,000 1,435,000
Parks & Recreation 400,000 100,000 100,000 100,000 100,000 800,000
Police Department 1,529,500 1,507,000 1,507,000 1,507,000 1,507,000 7,557,500
Solid Waste 750,000 770,000 395,000 405,000 415,000 2,735,000
Streets & Sewers 15,468,317 6,863,125 6,857,990 6,842,756 5,948,378 41,980,566
Wastewater 1,308,000 1,280,000 1,033,000 1,061,000 1,090,000 5,772,000
Water Works 2,573,000 6,337,000 2,196,000 2,200,000 2,200,000 15,506,000
Grand Total 36,043,282 31,232,235 27,941,627 29,639,824 30,292,774 155,149,742
Type 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Building & Building Improvements 840,000 520,000 520,000 490,000 475,000 2,845,000
Land & Land Improvements 682,000 380,000 380,000 380,000 380,000 2,202,000
Machinery & Equipment 307,500 1,985,000 615,000 714,000 1,250,000 4,871,500
Utilities & Infrastructure 27,847,965 23,599,110 20,663,137 23,708,068 23,736,396 119,554,676
Vehicles 6,365,817 4,748,125 5,763,490 4,347,756 4,451,378 25,676,566
Grand Total 36,043,282 31,232,235 27,941,627 29,639,824 30,292,774 155,149,742
Funding Source 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Bonds 8,000,000 - - - - 8,000,000
Capital Lease 3,559,317 4,656,125 4,405,990 3,145,756 3,346,378 19,113,566
Cash 24,483,965 26,576,110 23,535,637 26,494,068 26,946,396 128,036,176
Grand Total 36,043,282 31,232,235 27,941,627 29,639,824 30,292,774 155,149,742
Capital Asset Data 2019
Depreciation
12/31/19
Net Book
Value
Governmental Activities
General Government 34,438 573,527
Public Safety 2,725,077 32,201,397
Streets & Infrastructure 14,028,110 157,893,743
Culture & Recreation 2,927,230 66,617,560
Economic Development 539,945 18,630,054
Internal Service Funds 124,556 1,191,271
20,379,357 277,107,551
Business-Type Activities
Emergency Medical Service 484,641 4,498,900
Water Works 1,971,820 53,706,714
Wastewater 7,456,684 151,437,327
Century Center 1,064,419 16,603,459
Building Department 209,188 1,824,773
Parking Garage 261,297 6,006,102
Solid Waste 821,865 3,729,553
12,269,913 237,806,828
Grand Total $32,649,270 $514,914,379
Note: Depreciation is a non-cash item that is not
budgeted. Depreciation expense, however, is a rough
indicator of the amount of capital spending that a local
government must make to keep capital assets at
minimally acceptable service levels.
2021 Budget: Capital Improvement Plan
Streets &
Sewers,
$15,468,317 Community
Investment,
$11,705,965
Other,
$2,848,500
Water
Works,
$2,573,000
Police,
$1,529,500
Wastewater,
$1,308,000 Fire,
$610,000
78
City of South Bend, Indiana 2021 Budget
Five-Year Capital Improvement Plan Detail
The table below lists planned capital investment by department. The timeframes are approximate and subject to change.
Department / Division 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Central Services
(6) Mobile Column Lifts - Riverside 68,500 - - - - 68,500
(1) Service Truck - Sample Street Garage - 55,000 - - - 55,000
Parking Lot Paving - 30,000 30,000 - - 60,000
Central Services Total 68,500 85,000 85,000 - - 183,500
Code Enforcement
(1) NEAT Crew - Loader 100,000 - 110,000 - - 100,000
(1) NEAT Crew - Dump Truck 80,000 - 85,000 - - 80,000
(1) NEAT Crew - Lightning Loader - 225,000 - - - 225,000
Code Enforcement Total 180,000 225,000 195,000 - - 600,000
Community Investment
Complete Streets Transportation 100,000 100,000 100,000 100,000 100,000 500,000
Alley stabilization pilot program 50,000 50,000 50,000 50,000 50,000 250,000
(1) SUV w/CNG or Hybrid - - 26,500 - - 26,500
Other Projects to be Determined 11,555,965 11,705,110 13,119,137 16,164,068 16,097,396 68,641,676
Community Investment Total 11,705,965 11,855,110 13,295,637 16,314,068 16,247,396 69,418,176
Fire Department
(1) Medic - Rebuild 180,000 - 180,000 - 180,000 540,000
(1) Mid-Size Sedan Hybrid 30,000 30,000 30,000 30,000 30,000 150,000
(1) Medic - New - 280,000 - 280,000 - 560,000
(1) Used SUV - command/support - - 75,000 - - 75,000
(2) Pumpers - - 1,100,000 - - 1,100,000
(1) Heavy Rescue Truck - - - - 1,000,000 1,000,000
Building Improv - Roofs/Parking Lots 250,000 150,000 150,000 150,000 150,000 850,000
Personnel Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Specialty Team Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Self-contained breathing apparatus (SCBA) - 300,000 - - - 300,000
Turn Out Gear - 700,000 - - - 700,000
Cardiac Monitors - - - - 200,000 200,000
Fire Department Total 610,000 1,610,000 1,685,000 610,000 1,710,000 6,225,000
Organic Resources
(1) Bandit Beast Grinder Horizontal 750,000 - - - - 750,000
(1) Trommel Screen Machine 400,000 - - - - 400,000
(1) Pressure Washer 10,000 - - - - 10,000
(3) Front End Loader - 310,000 310,000 310,000 - 930,000
(1) 3/4-Ton Pickup 4WD w/plow - - 47,000 - - 47,000
(2) Chem Slinger Manure Spreader - - - - 800,000 800,000
Organic Resources Total 1,160,000 310,000 357,000 310,000 800,000 2,937,000
Parking Garages
Upgrades to Parking Garages 290,000 290,000 290,000 290,000 275,000 1,435,000
Parking Garages Total 290,000 290,000 290,000 290,000 275,000 1,435,000
79
City of South Bend, Indiana 2021 Budget
Department / Division 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Parks & Recreation
Athletic Court Improvements 100,000 100,000 100,000 100,000 100,000 500,000
LaSalle Park - EPA 300,000 - - - - 300,000
Parks & Recreation Total 400,000 100,000 100,000 100,000 100,000 800,000
Police Department
(34) Patrol Cars 1,462,000 1,462,000 1,462,000 1,462,000 1,462,000 7,310,000
Undercover Cars 67.500 45,000 45,000 45,000 45,000 247,500
Police Department Total 1,529,500 1,507,000 1,507,000 1,507,000 1,507,000 7,557,500
Solid Waste
(2) CNG Trash Truck 750,000 770,000 - - - 1,520,000
(1) CNG Trask Truck - - 395,000 405,000 415,000 1,215,000
Solid Waste Total 750,000 770,000 395,000 405,000 415,000 2,735,000
Streets & Sewers
(2) Sweeper, Vacuum 660,000 - - - - 660,000
(2) Crew Truck 4WD, CNG, straight plow 352,000 - - - - 352,000
(1) 5-Yard Front End Loader 275,000 - - - - 275,000
(1) Tandem Axle Dump Truck 237,000 - 246,750 - - 483,750
(1) Single Axle Dump Truck 168,317 - - - - 168,317
(1) Alley Maintainer 192,000 - - - - 192,000
(1) Skid Loader w/attachments & trailer 125,000 - - 125,000 - 250,000
(1) SUV 50,000 - - - - 50,000
(1) Forklift 35,000 - - - - 35,000
(2) Tandem Axle Dump Truck - 475,000 600,000 - - 1,075,000
(1) Sewer Camera Truck - 350,000 - - - 350,000
(1) Excavator - 250,000 - - - 250,000
(1) Road Patcher - 210,000 - - - 210,000
(1) 9-Ton Roller w/trailer - 150,000 - - - 150,000
(2) Compressors - 120,000 - 120,000 - 240,000
(1) Walk Behind Concrete Floor Saw - 60,000 - - - 60,000
(1) 3/4-Ton Pickup 4WD, straight plow - 54,125 - - - 54,125
(1) Box Trailer for Pipe Patching Crew - 20,000 - - - 20,000
(1) Paver - - 450,000 - - 450,000
(1) Tack Distributor Truck - - 200,000 - - 200,000
(2) Backhoe - - 200,000 - 250,000 450,000
(1) 1-Ton Utility Truck (Unit 211) - - 72,240 - - 72,240
(3) 3/4-Ton Pickup 4WD, v-plow, CNG - - 65,000 65,000 65,000 195,000
(3) Tandem Axle Dump Truck - - - 665,000 - 665,000
(2) Combination Sewer Cleaning Machine - - - 450,000 450,000 900,000
(2) 3/4-Ton Pickup 4WD, Ext Cab, v-plow - - - 118,756 - 118,756
(2) Zero Turn Mower - - - 100,000 100,000 200,000
(1) Tandem Axle Trailer for Trench Box - - 75,000 - 75,000
(3) Compressors - - - 60,000 - 60,000
(1) Chipper - - - 40,000 - 40,000
(1) 3/4-Ton Pickup 4WD, Standard, v-plow - - - - 59,378 59,378
Public Works Service Center Roof 250,000 - - - - 250,000
Various Street Paving Projects 10,000,000 2,450,000 2,450,000 2,450,000 2,450,000 19,800,000
Traffic Calming 300,000 400,000 250,000 250,000 250,000 1,450,000
Misc Stormwater Projects 824,000 824,000 824,000 824,000 824,000 4,120,000
80
City of South Bend, Indiana 2021 Budget
Department / Division 2021
Budget
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast Total
Sewer Lining Projects 2,000,000 1,500,000 1,500,000 1,500,000 1,500,000 8,000,000
Streets & Sewers Total 15,468,317 6,863,125 6,857,990 6,842,756 5,948,378 41,980,566
Wastewater
(1) 3/4-Ton Cargo Van AWD 40,000 - - - - 40,000
(3) Mule Utility Vehicle 18,000 - 18,000 18,000 - 54,000
(2) Portable Generator and trailer - 120,000 - - - 120,000
(3) Transit Connect Van - 90,000 - - - 90,000
(1) 3/4-Ton Pickup 4WD w/ plow, CNG - 70,000 - - - 70,000
(1) Solar Arrow Board trailer - - 15,000 - - 15,000
(4) Hybrid Sedan - - - 33,000 90,000 123,000
(1) Zero Turn Riding Mower - - - 10,000 - 10,000
CSO 29 Lift Station 850,000 - - - - 850,000
Wastewater Treatment Plant WWTP Projects 400,000 1,000,000 1,000,000 1,000,000 1,000,000 4,400,000
Wastewater Total 1,308,000 1,280,000 1,033,000 1,061,000 1,090,000 5,772,000
Water Works
(1) Dump Truck 150,000 - - - - 150,000
(3) Mini Cargo Van w/CNG 99,000 66,000 66,000 - - 231,000
(2) Truck 4WD w/CNG 70,000 - - - 40,000 110,000
(1) 12' Cargo Trailer 12,000 - - - - 12,000
(1) Truck 4WD w/Plow w/CNG 40,000 - - - 40,000 80,000
(1) Mid-Size Car w/CNG 35,000 56,000 30,000 33,000 35,000 189,000
(1) Truck 2WD w/Tommy Gate w/CNG 35,000 - - - - 35,000
(1) Arrow Board 12,000 - - - - 12,000
(1) Long Shoring Utility Trailer 10,000 - - - - 10,000
(1) Trailer for Shoring Box 10,000 - - - - 10,000
Generator w/trailer - 150,000 - 50,000 - 200,000
(1) Tandem Axle Dump Truck - 140,000 - 140,000 - 280,000
(1) Trailer 20 ' Long for Dump Truck - 25,000 - - - 25,000
(1) Vactor - - 400,000 - - 400,000
(1) Truck 2WD w/Utility Body - - - 120,000 - 120,000
(1) Pickup Valve Truck - - - 65,000 65,000 130,000
(1) Hybrid Vehicle - - - 33,000 - 33,000
(1) Trailer for Generator - - - 30,000 - 30,000
(1) Forklift - - - 15,000 - 15,000
(1) Zero Turn Mower - - - 14,000 - 14,000
(1) Crane Crew Truck - - - - 225,000 225,000
Water Main, Hydrant, and Valve Replacement 867,000 715,000 - - - 1,582,000
Edison Filtration Plant 822,000 - - - - 822,000
Northwest Elevated Tank 330,000 - - - - 330,000
Locust Booster Station 62,000 - - - - 62,000
Topsfield Booster Station 19,000 - - - - 19,000
Water Meter Replacement - 4,000,000 - - - 4,000,000
New Main on Lathrop St-Bendix to Portage - 888,000 - - - 888,000
New on Trail ROW- Dublin St to Cripe St - 297,000 - - - 297,000
System Renewal Projects - TBD - - 1,700,000 1,700,000 1,795,000 5,195,000
Water Works Total 2,573,000 6,337,000 2,196,000 2,200,000 2,200,000 15,506,000
Grand Total 36,043,282 31,232,235 27,941,627 29,639,824 30,292,774 155,149,742
81
City of South Bend, Indiana 2021 Budget
Detailed Financial Discussion
Debt
Summary of Considerations for Incurring Debt Obligations
1. Debt management will provide for the protection and maintenance of the City's AA bond rating, the maintenance
of adequate debt service reserves, compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City's compliance officer is the City Controller. Compliance monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed the useful life of the assets being
acquired by the debt issue.
4. All debt issuance shall comply with federal, State and City requirements. All IRS regulations in regard to post-
issuance tax compliance will be followed.
5. The City shall maintain an ongoing performance monitoring system of the various outstanding bond
indebtedness. This is particularly important as funds borrowed for a project today are not available to fund other
projects tomorrow and funds committed for debt service payments today are not available to fund operations in
the future.
6. The City shall maintain all spending records related to bond issuance until at least three years after the final
maturity is redeemed.
7. The City will maintain good, ongoing communication with bond rating agencies about its financial condition.
The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
8. Accompanying each debt issue will be an assessment of the City's capacity to repay the debt. The assessment will
address the effects on the current operating budget, as well as identify the resources that will be utilized to repay
the debt.
9. Long-term borrowing will not be used to finance current operations or normal maintenance and will only be
considered for significant capital and infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds at or below twenty years.
11. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used
due to market volatility or the use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
13. The City will strive to maintain a reliance on pay-go financing for its capital improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which mandates a 2% debt limit on net
assessed valuation for certain type of general obligation and other debt.
15. The city will report all debt to the Indiana Department of Local Government Finance (DLGF) using its Gateway
Reporting program.
16. The City will make all continuing bond disclosures required using the MSRB Electronic Municipal Market Access
(EMMA) portal in a timely manner.
The following pages present a summary of the City of South Bend’s current debt position and relationship to legal debt
margin (debt limit).
82
City of South Bend, Indiana 2021 Budget
Legal Debt Margin (Debt Limit)
As established per the Constitution of the State of Indiana and the Indiana Code, the City of South Bend may not
exceed 2% (percent) of 1/3 (one-third) of the net assessed value (AV) of the City within the municipal boundaries.
Both the City of South Bend (Civil City) and the South Bend Redevelopment District are subject to this limit.
This limit is only applicable to general obligation bonds, Economic Development Income Tax revenue bonds, tax
revenue notes, and certain other types of indebtedness. This limit is not applicable to revenue bonds (except bonds paid
from EDIT). In practice, most debt incurred by South Bend is neither general obligation debt nor debt secured with
income tax revenue. This means that most debt incurred by South Bend is not subject to this limitation.
Estimated Computation of Legal Debt Margin
Net Assessed Valuation (2020 pay 2021) of Taxable Property in South Bend $ 2,835,148,562
Debt limit: 2% of one third thereof 18,900,990
Civil City Less Bonds subject to limitation: Economic Development Income Tax Bonds of 2015 (Parks Bond) (4,535,000)
Economic Development Income Tax Bonds of 2018 (Zoo Bond) (3,175,000)
General Obligation Bonds, Series 2018 (Fire Station #9) (4,605,000)
Issuance Margin $ 6,585,990
Percentage of Debt to Debt Limit 65.16%
Park District Less Bonds subject to limitation: Parks District Bonds, Series A-K (12,170,000)
Issuance Margin $ 6,730,990
Percentage of Debt to Debt Limit 64.39%
Redevelopment District
Less Bonds subject to limitation:
Special Taxing District Bonds of 2014 (470,000)
Redevelopment District Bonds of 2018 (TIF Parks Bond) (10,255,000)
Issuance Margin $ 8,175,990
Percentage of Debt to Debt Limit 56.74%
The table below shows the percentage of debt limit reached by the Civil City, Park District, and the Redevelopment
District over the past 5 years:
2016
Audited
2017
Audited
2018
Audited
2019
Audited
2020
Unaudited
Debt Limit (1) $15,181,132 $16,109,715 $16,655,845 $18,176,894 $18,900,990
Civil City
Total Net Debt Applicable To Limit 5,835,000 5,190,000 13,390,000 12,690,000 12,315,000
Debt Margin 9,346,132 10,919,715 3,265,845 5,486,894 6,585,990
Percentage of Debt Limit 38.44% 32.22% 80.39% 69.81% 65.16% Park District Total Net Debt Applicable To Limit 0 14,075,000 13,725,000 12,575,000 12,170,000
Debt Margin 15,181,132 2,034,715 2,930,845 5,601,894 6,730,990
Percentage of Debt Limit 0.00% 87.37% 82.40% 69.81% 64.39% Redevelopment District Total Net Debt Applicable To Limit 2,210,000 1,795,000 12,955,000 11,855,000 10,725,000
Debt Margin 12,971,132 14,314,715 3,700,845 6,321,894 8,175,990
Percentage of Debt Limit 14.56% 11.14% 77.78% 65.22% 56.74%
(1) A 2% of net assessed value debt limit has been established by the Constitution of the State of Indiana for certain type of debt including
general obligation bonds, Economic Development Income Tax bonds and tax revenue notes. This limitation does not apply to revenue
bonds payable from governmental or proprietary funds.
83
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2021 through 20405 year periodsDebt by Fund TypeOriginal Debt 2021 2022 202320242025 2026-2030 2031-2035 2036-2040TIF Funds155,695,000$ 14,005,969$ 13,598,605$ 12,816,636$ 12,057,516$ 9,069,653$ 41,957,688$ 32,851,519$ 8,550,715$ River West TIF (#324)94,695,000 9,832,138 9,204,374 8,419,155 7,647,910 4,644,921 19,878,794 12,641,431 3,051,715 River East TIF (#436)61,000,000 4,173,831 4,394,231 4,397,481 4,409,606 4,424,731 22,078,894 20,210,088 5,499,000 Public Works136,694,685$ 10,728,385$ 10,401,810$ 9,478,804$ 9,300,320$ 8,510,266$ 24,666,589$ 6,068,025$ -$ Sewage Works (#649)109,093,661 8,032,502 7,897,919 7,719,915 7,743,938 7,030,647 19,474,590 4,949,215 - Water Works (#625)22,741,204 1,814,783 1,842,409 1,400,475 1,402,893 1,402,389 5,191,999 1,118,810 - Solid Waste (#611)4,859,820 881,100 661,482 358,414 153,489 77,230 - - - General Plus Funds52,074,251$ 2,728,484$ 1,713,975$ 1,375,390$ 1,360,081$ 1,319,322$ 4,280,982$ 3,889,127$ -$ COIT (#404)39,665,132 1,683,267 809,896 465,885 465,885 465,885 - - - EDIT (#408)11,702,697 897,752 904,080 909,505 894,196 853,436 4,280,982 3,889,127 - General Fund (#101)706,422 147,465 - - - - - - - Other Funds44,967,631$ 5,693,745$ 4,932,504$ 4,148,124$ 3,157,171$ 3,069,428$ 11,565,750$ 6,146,994$ 855,219$ 2018 TIF Park Bond (#312)14,075,000 1,189,190 1,169,365 1,179,165 1,177,990 1,181,215 5,897,575 2,952,315 - Fire Dept Capital (#287)13,942,998 1,443,432 1,417,271 1,250,940 1,088,833 1,093,071 3,796,063 3,015,082 855,219 Motor Vehicle Highway (#202)4,358,698 913,685 657,144 558,890 385,171 366,369 - - - Century Center Energy Conserv Bond (#672)4,167,897 406,711 402,367 397,959 393,388 388,754 1,872,113 179,597 - Innovation & Technology (#279)2,614,652 665,259 536,938 281,049 19,910 - - - - Parks & Recreation (#201)2,314,352 493,644 262,889 164,388 14,126 23,543 - - - Cumulative Capital Development (#406)1,712,218 394,767 367,808 260,548 48,541 - - - - Consolidated Bldg Fund (#600)577,879 44,337 24,119 4,722 - - - - - Other1,203,938 142,721 94,602 50,463 29,212 16,476 - - - Grand Total389,431,568$ 33,156,583$ 30,646,894$ 27,818,953$ 25,875,088$ 21,968,668$ 82,471,008$ 48,955,665$ 9,405,934$ Original Debt by Fund TypeTotal Debt PaymentsNote: Does not include interfund loansTIF Funds40%Public Works35%General Plus Funds13%Other Funds12%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M20212022202320242025Other FundsGeneral Plus FundsTIF FundsPublic Works84
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2021 through 2040Debt PurposeOriginal Debt 2021 2022 202320242025 2026-2030 2031-2035 2036-2040Economic Development147,250,278$ 11,192,476$ 11,056,755$ 11,051,461$ 11,063,941$ 8,078,878$ 37,029,263$ 30,373,744$ 8,550,715$ 2015 Eddy St Commons Parking Garage Bonds36,000,000 2,462,956 2,467,856 2,467,606 2,468,231 2,469,606 12,328,894 6,165,713 - 2015 Smart Streets Bonds25,000,000 1,710,819 1,709,694 1,707,669 1,704,785 1,710,844 8,537,769 8,538,025 2,564,300 2017 Eddy St Commons Phase II Bonds25,000,000 1,710,875 1,926,375 1,929,875 1,941,375 1,955,125 9,750,000 14,044,375 5,499,000 2011 Downtown Central Develop. Area TIF Bonds 19,795,000 1,918,640 1,918,847 1,912,869 1,917,280 - - - - 2011 Airport Development Area TIF Bonds14,420,000 1,092,266 1,091,794 1,092,827 1,091,080 - - - - 2019 South Shore Double Tracking Bonds7,985,000 1,027,750 1,029,750 1,030,125 1,033,625 1,030,125 4,634,750 - - 2013 Century Center Special Tax Bonds4,655,000 390,713 386,425 386,075 384,975 387,563 163,000 - - 2020 Library Bonds4,225,000 158,352 326,015 324,415 322,590 325,615 1,614,850 1,625,631 487,415 Other10,170,278 720,105 200,000 200,000 200,000 200,000 - - - Wastewater/Sewer Infrastructure 106,177,000$ 7,688,871$ 7,706,501$ 7,719,915$ 7,743,938$ 7,030,647$ 19,474,590$ 4,949,215$ -$ Building Projects 51,475,594$ 3,578,093$ 3,229,827$ 2,453,344$ 1,666,163$ 1,612,357$ 8,055,735$ 4,933,481$ 855,219$ 2012 Fire Station/Police Dept Renovations Bonds 21,335,000 1,566,750 1,555,000 779,625 - - - - - 2001 Public Works Service Center Bonds 9,250,000 336,600 - - - - - - - 2013 Fire Station #5 & Training Tower Bonds 5,580,000 399,355 396,780 398,980 405,630 406,543 2,080,631 1,292,729 - 2018 Fire Station #9 Bonds 5,045,000 345,306 344,156 342,856 341,331 344,656 1,715,431 1,722,353 855,219 2015 Century Center Solar Panels 4,167,897 406,711 402,367 397,959 393,388 388,754 1,872,113 179,597 - 2018 Zoo Bonds 3,440,000 324,100 332,100 334,500 326,500 318,000 1,613,875 1,124,500 - 2014 PSAP Center Bonds 2,657,697 199,271 199,423 199,423 199,315 154,405 773,685 614,302 - Capital Leases32,037,039$ 6,635,974$ 4,486,810$ 2,653,462$ 1,458,206$ 1,291,376$ -$ -$ -$ Park Bonds31,675,000$ 2,551,121$ 2,528,771$ 2,540,296$ 2,539,946$ 2,553,021$ 12,719,422$ 7,580,415$ -$ 2017 Park Bonds14,075,000 1,189,190 1,169,365 1,179,165 1,177,990 1,181,215 5,897,575 2,952,315 - 2018 TIF Park Bonds11,995,000 987,550 986,850 985,550 993,575 990,775 4,928,425 2,477,775 - 2015 Park Bonds5,605,000 374,381 372,556 375,581 368,381 381,031 1,893,422 2,150,325 - Water Works Infrastructure 20,816,657$ 1,510,048$ 1,638,230$ 1,400,475$ 1,402,893$ 1,402,389$ 5,191,999$ 1,118,810$ -$ Grand Total 389,431,568$ 33,156,583$ 30,646,894$ 27,818,953$ 25,875,088$ 21,968,668$ 82,471,008$ 48,955,665$ 9,405,934$ Original Debt by PurposeTotal Debt PaymentsNote: Does not include interfund loans5 year periodsEconomic Development38%Wastewater/Sewer Infrastructure27%Building Projects13%Capital Leases8%Park Bonds8%Water Works Infrastructure6%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M20212022202320242025Water WorksInfrastructurePark BondsCapital LeasesBuilding ProjectsWastewater/SewerInfrastructureEconomic Development85
City of South Bend, IndianaDebt SummaryPrincipal Balance - December 31, 2020 through 2029Debt by Fund Type12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29TIF Funds 111,119,617$ 101,522,014$ 91,940,812$ 82,711,197$ 73,847,742$ 67,605,000$ 61,555,000$ 55,425,000$ 49,065,000$ 42,470,000$ River West TIF (#324)61,809,617 54,202,014 46,925,812 40,121,197 33,817,742 30,280,000 27,055,000 23,870,000 20,580,000 17,160,000 River East TIF (#436)49,310,000 47,320,000 45,015,000 42,590,000 40,030,000 37,325,000 34,500,000 31,555,000 28,485,000 25,310,000 Public Works67,848,156$ 59,102,963$ 50,482,989$ 42,575,100$ 34,640,324$ 27,283,673$ 22,871,996$ 18,613,511$ 14,229,459$ 9,855,000$ Sewage Works (#649)54,155,330 47,643,807 41,113,706 34,601,843 27,904,588 21,751,791 18,513,295 15,148,940 11,690,000 8,290,000 Water Works (#625)11,631,565 10,241,017 8,791,030 7,745,517 6,659,144 5,531,882 4,358,701 3,464,571 2,539,459 1,565,000 Solid Waste (#611)2,061,261 1,218,139 578,253 227,740 76,592 - - - - - General Plus Funds13,522,204$ 11,205,803$ 9,856,102$ 8,816,130$ 7,766,773$ 6,732,973$ 6,136,853$ 5,522,830$ 4,879,452$ 4,213,172$ EDIT (#408)9,588,241 9,048,897 8,485,199 7,897,146 7,304,738 6,732,973 6,136,853 5,522,830 4,879,452 4,213,172 COIT (#404)3,788,164 2,156,906 1,370,903 918,984 462,035 - - - - - General Fund (#101)145,798 - - - - - - - - - Other Funds33,389,144$ 28,648,015$ 24,547,385$ 21,117,739$ 18,595,909$ 16,098,754$ 14,296,790$ 12,438,261$ 10,518,002$ 8,525,843$ 2018 TIF Park Bond (#312)12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 3,880,000 Fire Dept Capital (#287)11,310,921 10,193,270 9,076,492 8,099,362 7,264,047 6,405,000 5,865,000 5,310,000 4,725,000 4,120,000 Century Center Energy Conserv Bond (#672)3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 525,843 Motor Vehicle Highway (#202)2,791,497 1,916,849 1,285,788 741,273 363,342 - - - - - Innovation & Technology (#279)1,418,752 802,102 291,627 19,161 - - - - - - Cumulative Capital Development (#406)1,026,629 656,520 303,405 47,993 - - - - - - Parks & Recreation (#201)906,590 441,145 194,288 36,228 22,866 - - - - - Consolidated Bldg Fund (#600)71,287 28,266 4,673 - - - - - - - Other323,169 185,838 94,262 45,092 16,340 - - - - - Grand Total225,879,121$ 200,478,795$ 176,827,287$ 155,220,166$ 134,850,749$ 117,720,400$ 104,860,639$ 91,999,602$ 78,691,913$ 65,064,014$ Debt Purpose12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29Economic Development 96,940,811$ 89,702,014$ 82,305,812$ 74,571,197$ 66,462,742$ 60,995,000$ 55,740,000$ 50,435,000$ 44,920,000$ 39,200,000$ 2015 Eddy St Commons Parking Garage Bonds24,530,000 23,015,000 21,430,000 19,765,000 18,015,000 16,175,000 14,255,000 12,260,000 10,190,000 8,060,000 2015 Smart Streets Bonds21,630,000 20,600,000 19,540,000 18,450,000 17,330,000 16,170,000 14,980,000 13,750,000 12,485,000 11,180,000 2017 Eddy St Commons Phase II Bonds24,780,000 24,305,000 23,585,000 22,825,000 22,015,000 21,150,000 20,245,000 19,295,000 18,295,000 17,250,000 2011 Downtown Central Develop. Area TIF Bonds 6,855,000 5,265,000 3,595,000 1,845,000 - - - - - - 2019 South Shore Double Tracking Bonds7,715,000 7,065,000 6,380,000 5,660,000 4,900,000 4,105,000 3,270,000 2,390,000 1,470,000 500,000 2020 Library Bonds4,225,000 4,150,000 3,930,000 3,705,000 3,475,000 3,235,000 2,990,000 2,740,000 2,480,000 2,210,000 2011 Airport Development Area TIF Bonds3,905,000 3,000,000 2,050,000 1,050,000 - - - - - - 2013 Century Center Special Tax Bonds1,920,000 1,585,000 1,245,000 895,000 535,000 160,000 - - - - Other1,380,811 717,014 550,812 376,197 192,742 - - - - - Wastewater/Sewer Infrastructure53,631,844$ 47,455,325$ 41,113,706$ 34,601,843$ 27,904,588$ 21,751,791$ 18,513,295$ 15,148,940$ 11,690,000$ 8,290,000$ Building Projects21,248,541$ 18,437,923$ 15,862,050$ 13,960,776$ 12,799,053$ 11,651,727$ 10,453,643$ 9,226,091$ 7,942,454$ 6,624,014$ 2018 Fire Station #9 Bonds4,605,000 4,400,000 4,190,000 3,975,000 3,755,000 3,525,000 3,290,000 3,050,000 2,795,000 2,540,000 2013 Fire Station #5 & Training Tower Bonds4,220,000 3,970,000 3,715,000 3,450,000 3,170,000 2,880,000 2,575,000 2,260,000 1,930,000 1,580,000 2012 Fire Station/Police Dept Renovations Bonds 3,670,000 2,250,000 770,000 - - - - - - - 2015 Century Center Solar Panels3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 525,843 2018 Zoo Bonds3,175,000 3,000,000 2,810,000 2,610,000 2,410,000 2,210,000 1,990,000 1,765,000 1,525,000 1,280,000 2014 PSAP Center Bonds1,878,241 1,738,897 1,595,199 1,447,146 1,294,738 1,182,973 1,066,853 947,830 824,452 698,172 2001 Public Works Service Center Bonds330,000 - - - - - - - - - Park Bonds26,960,000$ 25,225,000$ 23,460,000$ 21,630,000$ 19,745,000$ 17,790,000$ 15,795,000$ 13,725,000$ 11,600,000$ 9,385,000$ 2017 Park Bonds12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 3,880,000 2018 TIF Park Bonds10,255,000 9,570,000 8,865,000 8,140,000 7,385,000 6,610,000 5,815,000 4,990,000 4,145,000 3,270,000 2015 Park Bonds4,535,000 4,310,000 4,080,000 3,840,000 3,600,000 3,340,000 3,080,000 2,810,000 2,530,000 2,235,000 Capital Leases15,964,079$ 9,618,564$ 5,294,690$ 2,710,834$ 1,280,222$ -$ -$ -$ -$ -$ Water Works Infrastructure11,133,846$ 10,039,969$ 8,791,030$ 7,745,517$ 6,659,144$ 5,531,882$ 4,358,701$ 3,464,571$ 2,539,459$ 1,565,000$ Grand Total225,879,121$ 200,478,795$ 176,827,287$ 155,220,166$ 134,850,749$ 117,720,400$ 104,860,639$ 91,999,602$ 78,691,913$ 65,064,014$ Note: Does not include interfund loans86
City of South Bend, Indiana 2021 Budget
Detailed Financial Discussion
Personnel
1,113
1,141
1,151
1,158
1,146
2017
Budget
2018
Budget
2019
Budget
2020
Budget
2021
Adopted
Budget
Total Budgeted Full-Time Positions by Year
Full-Time Positions by Activity
2021
Adopted
Budget
Police 283
Fire 269
Public Works 268
General Government 114
Venues, Parks & Arts 103
Code Enforcement 34
Innovation & Technology 30
Dept of Community Investment 30
Building Department 15
Total 1,146
Police
FirePublic
Works
General
Government
Venues,
Parks & Arts
Code
Enforcement
Innovation &
Technology Community
Investment
Building
Department
87
Personnel Budget Summary
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
06/30/20
Actual
2021
Budget
Change
2020-2021 Notes
Full-Time Positions by Fund
101 - General Fund
Mayor's Office 7777878880
Community Initiatives 0000002242 (a)
311 Call Center 0000000000
City Clerk 5555545450
Common Council 9999999990
Administration & Finance (Controller's Office) 23 21 24 23 25 23 22 20 22 0
Human Resources 0000006671 (b)
Diversity & Inclusion 0000003330
Human Rights 4432333341 (c)
Legal Dept 10 9 10 10 10 10 11 11 12 1 (d)
Engineering Dept 20 18 23 23 23 21 24 23 24 0
Office of Sustainability 0000111110
AmeriCorps Grant Program 0021212120
Police Dept 244 242 248 240 243 225 235 221 227 -8 (e),(f),(g)
Police Crime Lab 0000007770
Fire Dept 180 186 184 169 175 174 219 213 216 -3 (h)
EMS 0000004440
Morris Performing Arts Center 76878898101(i),(j),(k)
Palais Royale Ballroom 333333220-2 (j),(l)
Subtotal 512 510 526 499 515 489 572 546 565 -7
201 - Parks & Recreation
Administration 666677776-1 (m)
Maintenance 48 48 47 44 46 47 46 48 46 0
Golf Courses 8787888880
Recreation 21 20 21 21 22 23 23 23 17 -6 (a),(n)
Potawatomi Zoo 1110000000
Graffiti Removal 1111000000
Marketing & Events 10 10 11 10 11 9 11 9 9 -2 (i),(o)
Subtotal 95 93 95 89 94 94 95 95 86 -9
202 - Motor Vehicle Highway
Streets / Traffic & Lighting 51 48 51 49 51 49 52 49 51 -1 (r)
Curb & Sidewalk Program 5555878880
Subtotal 56 53 56 54 59 56 60 57 59 -1
203 - Recreation Nonreverting
Recreation 1111000000
211 - DCI Administration
Department of Community Investment (DCI)23 22 25 24 28 28 28 24 30 2 (p)
219 - Unsafe Building
NEAT Crew 4444440000
221 - Landlord Registration Fund
Rental Unit Inspection 0000004340
222 - Central Services
Equipment Services 32 31 31 27 31 27 31 27 31 0
Building Maintenance 3433333330
Central Stores 1133330000
Print Shop 1111100000
Radio Shop 3333333330
Office of Sustainability 1111000000
Facilities Management 1011111110
Subtotal 42 41 43 39 42 37 38 34 38 0
226 - Liability Insurance
Safety & Risk 222222110-1 (b)
Liability Insurance 111110100-1 (d)
Subtotal 333332210-2
230 - Code Enforcement Fund
Neighborhood Code Enforce.0000001717170
NEAT Crew 0000004440
Animal Resource Center 0000009990
Subtotal 0000003030300
88
Personnel Budget Summary
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
06/30/20
Actual
2021
Budget
Change
2020-2021 Notes
Full-Time Positions by Fund Continued
249 - Public Safety LOIT
Police Department 43 43 43 43 45 45 46 46 49 3 (g)
Fire Department 35 35 35 35 45 45 46 44 49 3 (h)
Subtotal 78 78 78 78 90 90 92 90 98 6
258 - Human Rights Federal
EEOC 0011111110
HUD 1111111110
Subtotal 1 1 22222220
279 - IT / Innovation / 311 Call Center
311 Call Center 6677777770
Information Technology 18 17 20 20 23 21 23 22 23 0
Subtotal 24 23 27 27 30 28 30 29 30 0
288 - Emergency Medical Services
EMS 51 51 51 58 51 46 0 0 0 0
600 - Consolidated Building Dept.
Neighborhood Code Enforce. 16 17 16 16 17 16 0 0 0 0
Animal Resource Center 8888990000
Rental Unit Inspection 0022220000
Building Department 14 14 15 15 15 13 15 15 15 0
Subtotal 38 39 41 41 43 40 15 15 15 0
610 - Solid Waste
Solid Waste 26 23 24 22 24 23 24 24 24 0
620 - Water Works O&M
Water Works 68 66 67 63 67 63 67 66 67 0
640 - Sewer Insurance
Sewer Repair 2222222220
641 - Sewage Works O&M
Sewer Department 35 36 35 35 35 35 35 33 35 0
Concrete Crew 4332444340
Wastewater Department 44 44 44 42 44 43 44 44 44 0
Organic Resources 6666666660
Subtotal 89 89 88 85 89 88 89 86 89 0
670 - Century Center
Century Center 008886877-1 (q)
Total Full-Time Positions by Fund 1,113 1,099 1,141 1,099 1,151 1,098 1,158 1,111 1,146 -12
Full-Time Positions by Activity
General Government
Mayor's Office 7777878880
Community Initiatives 0000002242 (a)
City Clerk 5555545450
Common Council 9999999990
Administration & Finance (Controller's Office) 16 14 17 16 17 17 22 20 22 0
Human Resources 6666666671 (b)
Diversity & Inclusion 1111203330
Human Rights 5554555561 (c)
Legal Dept 11 10 11 11 11 10 12 11 12 0
Safety & Risk 222222110-1 (b)
Central Services 41 40 42 38 42 37 38 34 38 0
Subtotal 103 99 105 99 107 97 111 103 114 3
Department of Innovation & Technology 24 23 27 27 30 28 30 29 30 0
89
Personnel Budget Summary
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
06/30/20
Actual
2021
Budget
Change
2020-2021 Notes
Full-Time Positions by Activity Continued
Public Works
Engineering Dept 20 18 23 23 23 21 24 23 24 0
Office of Sustainability 1111111110
AmeriCorps Grant Program 0021212120
Streets & Sewers 97 94 96 93 100 97 101 95 100 -1 (r)
Solid Waste 26 23 24 22 24 23 24 24 24 0
Wastewater Department 44 44 44 42 44 43 44 44 44 0
Organic Resources 6666666660
Water Works 68 66 67 63 67 63 67 66 67 0
Subtotal 262 252 263 251 267 255 269 260 268 -1
Public Safety
Police Department 287 285 291 283 288 270 288 274 283 -5 (e),(f)
Fire Department 266 272 270 262 271 265 269 261 269 0
Subtotal 553 557 561 545 559 535 557 535 552 -5
Department of Community Investment
Community Investment 23 22 25 24 28 28 28 24 30 2 (p)
Code Enforcement / Animal Resource Center 28 29 30 30 32 31 34 33 34 0
Building Department 14 14 15 15 15 13 15 15 15 0
Subtotal 65 65 70 69 75 72 77 72 79 2
Venues, Parks & Arts
Parks & Recreation 96 94 96 90 94 94 95 95 86 -9 (a),(i),(m),(n),o)
Morris Performing Arts Center & Palais Royale 10 9 11 10 11 11 11 10 10 -1 (i),(j),(k),(l)
Century Center 008886877-1 (q)
Subtotal 106 103 115 108 113 111 114 112 103 -11
Total Full-Time Positions by Activity 1,113 1,099 1,141 1,099 1,151 1,098 1,158 1,111 1,146 -12
Notes: Changes from 2020 to 2021
(a) Transfer 2 Positions – Supervisor - Assistant Program – from Parks & Recreation Fund (#201) to General Fund (#101) and change to Violence Prevention Coordinator II
(b) Transfer 1 Position – Director of Safety & Risk – from Liability Insurance Fund (#226) to General Fund (#101) and change to Manager - Employee Safety
(c) +1 New Position – Director of Human Rights : manage staff in the identification, investigation, mediation, and adjudication of human rights discrimination claims in housing, employment, public
accommodations, and education
(d) Transfer 1 Position – Paralegal – from Liability Insurance Fund (#226) to Legal Department budget in the General Fund (#101)
(e) –8 Positions – eliminate two Records Specialists | eliminate five 1st Class Patrolmen | eliminate one Director of Civilian Services
(f) +3 Positions – one Crime Resource Specialist and two Police Recruits
(g) Transfer 3 Positions – 1st Class Patrolmen – from General Fund (#101) to Public Safety LOIT Fund (#249)
(h) Transfer 3 Positions – 1st Class Firefighters – from General Fund (#101) to Public Safety LOIT Fund (#249)
(i) Transfer 1 Position – Manager - Marketing – from Parks & Recreation Fund (#201) Experience Division to Morris PAC budget in the General Fund (#101)
(j) Transfer 1 Position – Manager - Assistant Facility Operations – from Palais Royale to Morris PAC
(k) –1 Position – Morris PAC: eliminate one Manager I - Assistant Box Office
(l) –1 Position – Palais Royale: eliminate one Administrative Assistant I
(m) –1 Position – VPA Administration: eliminate one Financial Specialist II
(n) –4 Positions – Recreation Division: eliminate one Supervisor - Fitness | one Supervisor - Admin Assistant | one Naturalist | one Program Coordinator
(o) –1 Position – eliminate one Director of Experience (VPA)
(p) +2 New Positions – Business Development Specialist II – positions would be fully reimbursed through administrative funds granted by the EDA in association with the new $7M Revolving Loan
Fund (RLF) Grant. Positions would be managed by Assistant Director of Business Development (new title) and would serve to execute on needs of the $14M Revolving Loan Funds managed in
the Department of Community Investment. Duties could include promotion of the RLF, application processing, applicant contact and customer assistance, credit analysis, loan execution and
modification, bi-annual RLF reporting and more. The position would be a rough equivalent to a credit analyst and/or loan officer in a commercial bank.
(q) –1 Position – eliminate one Financial Specialist Senior
(r) –1 Position – eliminate Signal Tech Job Leader due to attrition
90
Mayor's Office
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Mayor's Office
Elected Official
Mayor 11111111111
Non-Bargaining
Administrative Assistant II 11111111111
Chief of Staff to Mayor 11111111111
Deputy Chief of Staff to Mayor 11111111111
Director of Communications 1 1 1 -1111111
Director of Community Outreach 11111111111
Exec Assistant & Director of Special Projects 11111111111
Project Manager (1)--111111111
Total Mayor's Office 77878888888
Community Initiatives (2)
Non-Bargaining
Director of Community Initiatives ----1111111
GVI Program Manager ----1111111
Violence Prevention Coordinator II (3)------22222
Total Community Initiatives ----2244444
Total Full-Time Positions 778710101212121212
Explaination of Staffing Changes:
City Clerk
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Elected Official
City Clerk 11111111111
Non-Bargaining
Administrative Assistant I 11111111111
Chief Deputy City Clerk 1 1 1 -1111111
Deputy City Clerk 11111111111
Ordinance Violations Bureau Clerk 11111-11111
Total Full-Time Positions 55545455555
Common Council
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Elected Officials
1st District Council Member 11111111111
2nd District Council Member 11111111111
3rd District Council Member 11111111111
4th District Council Member 11111111111
5th District Council Member 11111111111
6th District Council Member 11111111111
Council Member at Large 33333333333
Total Full-Time Positions 99999999999
Department of Administration & Finance
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Controller's Office
Non-Bargaining
Accounting Assistant (Payroll) (2)1111 -------
Administrative Assistant I 11111111111
Budget Analyst - Senior 11111111111
City Controller 11111111111
Deputy Controller 11111111111
Dir. of Finance - Code Enforcement & Engineering 11111111111
Staffing Summary (Full-Time Positions Only)
(1) 2019: Add 1 New Position – The Project Manager is a project implementation aide to the Deputy Chief of Staff and Chief of Staff. Responsibilities include planning, coordination and execution of
short and medium-term projects in the areas of policy research and development, intergovernmental affairs, and interdepartmental coordination. Project Manager also engages internal and external
stakeholders to advance Mayoral initiatives. Duties will evolve to meet changing needs of the office and community.
(2) 2020: NEW DIVISION – Add 2 New Positions to centralize the Administration's efforts to respond to the most pressing issues facing the community.
(3) 2021: Transfer 2 Positions – from VPA Recreation Division – Supervisor - Assistant Program changed to Violence Prevention Coordinator II.
91
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Dir. of Finance - DCI 11111111111
Dir. of Finance - Morris/Palais (VPA)11111111111
Dir. of Finance - Parks (VPA) 1 -111111111
Dir. of Finance - Public Safety 11111111111
Dir. of Finance - Wastewater 11111111111
Dir. of Finance - Water Works 11111111111
Director of Accounting and Budget 11111111111
Director of Purchasing 11111111111
Director of Treasury 11111111111
Financial Specialist IV (2)----3233333
Grants Administrator (2)1111 -------
Inventory Control Technician II 11111111111
Senior Purchasing Agent 11112222222
Supervisor - Accounts Payable 11111111111
Supervisor - Payroll 11111-11111
Total Controller's Office 20 19 20 20 22 20 22 22 22 22 22
Safety & Risk Management
Non-Bargaining
Director of Safety & Risk (3)11111 ------
Workers' Compensation Specialist (2)1111-1 -----
Total Safety & Risk Management 222211 -----
Central Services - Equipment Services
Non-Bargaining
Chief Administration Officer 11111111111
Director of Equipment Services 11111111111
Executive Assistant ----1111111
Financial Specialist Senior 1111 -------
Manager - Service Contracts & General Supplies 11111111111
Supervisor - Maintenance Mechanic 44434444444
Subtotal 88878888888
Bargaining
Machinist V 22212122222
Mechanic IV 66676766666
Mechanic V 12 8 12 8 12 7 12 12 12 12 12
Parts Clerk I 11111111111
Parts Clerk II 22222222222
Mechanic III - - - 1 - 1 -----
Subtotal 23 19 23 20 23 19 23 23 23 23 23
Total Equipment Services 31 27 31 27 31 27 31 31 31 31 31
Central Services - Building Maintenance
Non-Bargaining
Superintendent III 1 1 - 1 -111111
Superintendent IV - - 1 - 1 ------
Subtotal 11111111111
Bargaining
Building Maintenance 11111111111
Janitor/General Laborer 11111111111
Subtotal 22222222222
Total Building Maintenance 33333333333
Central Services - Print Shop (1)
Non-Bargaining
Print Shop Technician 1 1 1 --------
Total Print Shop 1 1 1 --------
Central Services - Radio Shop
Non-Bargaining
Director of Communications & Radio 11121111111
Radio Equipment Installation Technician - -111111111
Radio Technician I 1 1 ---------
Radio Technician III 1 1 1 -1111111
Total Radio Shop 33333333333
Central Services - Facilities Management
Non-Bargaining
Director of Facilities Management 11111111111
Total Facilities Management 11111111111
Total Full-Time Positions 61 56 61 56 61 55 60 60 60 60 60
92
Staffing Summary (Full-Time Positions Only)
Department of Administration & Finance
Explaination of Staffing Changes:
Human Resources
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Human Resources
Non-Bargaining
Administrative Assistant II 11111111111
Deputy Director of Human Resources 11111111111
Director of Human Resources 11111111111
HR Generalist - Senior (Public Safety Focus)11111111111
HR Generalist/Benefits Coordinator 11111111111
Manager - Benefits 11111111111
Manager - Employee Safety (1)------11111
Total Full-Time Positions 66666677777
Explaination of Staffing Changes:
Diversity & Inclusion
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Diversity & Inclusion
Non-Bargaining
Contract Compliance Administrator (2)----1111111
Diversity Compliance/Inclusion Officer 1 1 1 -1111111
Manager - Inclusion Project (1)--1-1111111
Total Diversity & Inclusion 1 1 2 -3333333
Human Rights
Non-Bargaining
Administrative Assistant I 11111111111
Director - Human Rights (3), (4)1-1---11111
Director of Human Rights - Employment (3), (5)----11-----
Director of Human Rights - Housing (3), (5)----11-----
Investigator II - - - 2 - 2 -----
Investigator V 1 1 1 - 2 -22222
Manager - Employment (3), (5)1111--11111
Manager - Housing (3), (5)1111--11111
Total Human Rights 54555566666
Total Full-Time Positions 65758899999
Explaination of Staffing Changes:
Legal Department
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Non-Bargaining
Administrative Assistant I 22222222222
Assistant City Attorney (1)66667777777
Corporation Counsel 11111111111
Executive Assistant 11111111111
Paralegal 1 1 1 - 1 -11111
Total Full-Time Positions 11 11 11 10 12 11 12 12 12 12 12
Explaination of Staffing Changes:
(1) 2020: Reduce 1 Position – Print Shop division discontinued, printing outsourced.
(2) 2020: Transfer 3 Positions
• Grants Administrator changed to Financial Specialist IV
• Accounting Assistant (Payroll) changed to Financial Specialist IV
• Worker's Compensation Specialist – from Safety & Risk to the Controller's Office and change to Financial Specialist IV
(3) 2021: Transfer 1 Position – Director of Safety & Risk – from Safety & Risk to Human Resources and change to Manager - Employee Safety .
(1) 2021: Transfer 1 Position – Director of Safety & Risk – from Safety & Risk (Dept of Administration & Finance) to Human Resources and change to Manager - Employee Safety .
(1) 2020: Add 1 Position – additional Assistant City Attorney to assist with: Board of Public Safety, Office of Diversity and Inclusion, and Area Plan Commission.
(1) 2019: Add 1 New Position – Manager - Inclusion Project : to assist with the administration of the recommendations from the Disparity Study.
(2) 2020: Add 1 New Position – Contract Compliance Administrator : performs professional and analytical duties necessary to ensure contractor pre bid support and post award compliance with the City
of South Bend Inclusive Procurement and Contracting Program.
(3) 2020: Title Changes – Director of Human Rights position split into two "Co-Director" positions: Director of Human Rights-Housing and Director of Human Rights-Employment (Manager - Employment and
Manager - Housing changed to directors).
(4) 2021: Add 1 New Position – Director - Human Rights – reinstate this position to assist the Human Rights Division.
(5) 2021: Title Changes – Director of Human Rights - Housing and Director of Human Rights - Employment changed back to Manager - Housing and Manager - Employment .
93
Staffing Summary (Full-Time Positions Only)
Department of Innovation & Technology
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
311 Call Center
Non-Bargaining
311 Customer Service Liaison 44444444444
311 Customer Service Liaison II 11111111111
Director of 311 Customer Service 11111111111
Supervisor - 311 Customer Service 11111111111
Total 311 Call Center 77777777777
Information Technology / Innovation
Non-Bargaining
Applications Developer 33333233333
Business Analyst (1)33432222222
Business Analyst - Senior (1)----1111111
Chief Innovation Officer 11111111111
Chief Technology Officer 11111111111
Deputy Chief Technology Officer (2)--1--------
Design Specialist (1)----1111111
Director of Applications 11111111111
Director of Business Analytics 11111111111
Director of Civic Innovation 11111111111
Director of Infrastructure 11111111111
Director of Services 11111111111
GIS Manager 11111111111
GIS Specialist - -111111111
Manager - Applications 11111111111
Manager - Infrastructure 11111111111
Manager - Operations (2)----1111111
Manager - Services 11111111111
Specialist of Infrastructure 11111111111
Specialist of Services 11111111111
System Specialist III 11111111111
Total Information Technology / Innovation 20 20 23 21 23 22 23 23 23 23 23
Total Full-Time Positions 27 27 30 28 30 29 30 30 30 30 30
Explaination of Staffing Changes:
Department of Public Works
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Engineering
Non-Bargaining
Administrative Assistant I 11111111111
Administrative Assistant II 11111111111
Assistant City Engineer 33333333333
City Engineer 11111111111
Deputy Director of Public Works 1 1 1 -1111111
Director of Assets and Information Systems 1 1 ---------
Director of CSO Project Management 1 1 1 - 1 -11111
Director of Marketing - Public Works (1)--111111111
Director of Public Works 11111111111
Director of Redevelopment Engineering (100% TIF funded)11111111111
Engineer I 44444444444
Engineer I (80% TIF funded)11111111111
Engineer II ----1111111
Exec Assistant & Director of Special Projects 11111111111
Manager - Permits 11111111111
Manager - Public Construction 11111111111
Project Inspector (2)33444444444
Public Information Officer (1)11---------
Total Engineering 23 23 23 21 24 23 24 24 24 24 24
Office of Sustainability
Non-Bargaining
Director of Office of Sustainability 11111111111
Total Office of Sustainability 11111111111
(1) 2020: Title Changes – change one Business Analyst to Business Analyst-Senior and change one Business Analyst to Design Specialist
(2) 2020: Title Change – Deputy Chief Technology Officer changed to Manager - Operations
94
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
AmeriCorps Grant Program
Non-Bargaining
Manager Operations - AmeriCorps 1 - 1 - 1 -11111
Program Director - AmeriCorps 11111111111
Total AmeriCorps Grant Program 2 1 2 1 2 1 22222
Streets
Non-Bargaining
Director of Financial Services 11111111111
Director of Streets & Sewers 11111111111
Manager - Streets 11111111111
Manager - Traffic & Lighting 11111111111
Superintendent III 22222222222
Superintendent IV 11111111111
Superintendent V 11122222222
Subtotal 88899999999
Bargaining
Streets Work Group
Equipment Operator I 1 1 ---------
Equipment Operator II 14 13 15 17 15 15 15 15 15 15 15
Equipment Operator III 11111111111
General Laborer 11111111111
Heavy Equipment Operator I 11151511111
Heavy Equipment Operator II 11 10 11 5 11 6 11 11 11 11 11
Job Leader 44434344444
Traffic & Lighting Work Group
Operations Tech Job Leader 11111111111
Operations Technicians 33323333333
Sign Artist Job Leader 11111111111
Signal Tech Job Leader 1 1 1 - 1 ------
Signal Technician I 1112-211111
Signal Technician II 33324233333
Subtotal 43 41 43 40 43 40 42 42 42 42 42
Total Streets 51 49 51 49 52 49 51 51 51 51 51
Curb & Sidewalk
Non-Bargaining
Superintendent V 11111111111
Bargaining
Concrete Finisher (3)33656666666
Job Leader 11111111111
Subtotal 44767777777
Total Curb & Sidewalk 55878888888
Sewers
Non-Bargaining
Administrative Assistant I 11111111111
Administrative Assistant II 11111111111
Manager - Sewer Operations 11111111111
Superintendent III 11111111111
Superintendent V 22222222222
Subtotal 66666666666
Bargaining
Equipment Operator II 55565555555
Equipment Operator III 99999999999
Heavy Equipment Operator I 10 10 10 9 10 8 10 10 10 10 10
Job Leader 55555555555
Subtotal 29 29 29 29 29 27 29 29 29 29 29
Total Sewers 35 35 35 35 35 33 35 35 35 35 35
Sewer Repair Insurance
Non-Bargaining
Superintendent V 11111111111
Bargaining
Job Leader 11111111111
Total Sewer Repair Insurance 22222222222
Concrete Crew
Bargaining
Concrete Finisher 32333233333
Job Leader - -111111111
Total Concrete Crew 32444344444
95
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Solid Waste
Non-Bargaining
Administrative Assistant I 11111111111
Director of Solid Waste 11111111111
Secretary V 11111111111
Superintendent V - Route Manager 22222222222
Subtotal 55555555555
Bargaining
Driver 15 13 15 14 15 15 17 17 17 17 17
Job Leader 22222222222
Picker I 222222 -----
Subtotal 19 17 19 18 19 19 19 19 19 19 19
Total Solid Waste 24 22 24 23 24 24 24 24 24 24 24
Water Works
Non-Bargaining
Assistant Director of Utilities 11111111111
Assistant Manager - Customer Service 11111111111
Director of Customer Service & Billing Office 1 -111111111
Director of Distribution 1 1 1 -1111111
Distribution Records Drafter (4)111--------
Engineering Aide IV 11111111111
Financial Specialist III 11111111111
Financial Specialist IV 32333333333
Financial Specialist Senior 1 - - 1 -------
Locator 11111111111
Manager - Billing and Customer Accounts - - 1 -1111111
Manager - Customer Service 1 -111111111
Manager - Distribution Services and Records (4)----1-11111
Manager - Maintenance 22222322222
Manager - Meter Service - - 1 -1111111
Manager - Operations Treatment 11121111111
Manager - Service Line Repair - -111111111
Quality Assurance Distribution Technician 11111111111
Superintendent V 2 2 ---------
Supervisor - Operations 22222222222
System Specialist III 11111111111
Utilities System Specialist 11111111111
Water Quality Specialist 11111111111
Subtotal 24 20 24 22 24 24 24 24 24 24 24
Bargaining
Auditor I 22121222222
Auditor II - - 2 - 2 ------
Customer Service & Billing 55454555555
Data Processor 33333333333
Field Repairman/Inspector I 22222222222
Field Repairman/Inspector II 11111111111
Field Repairman/Inspector III 11111111111
Group Leader-Meter Reading 11111111111
Heavy Equipment Operator I 3 3 - - - 1 -----
Heavy Equipment Operator II 11434377777
Job Leader 55555555555
Machinist 11111111111
Maintenance Tech Helper - - - 1 - 2 -----
Maintenance Tech I 44343333333
Maintenance Tech II 33424244444
Meter Serviceman IV 88878888888
Operator I 333332 -----
Subtotal 43 43 43 41 43 42 43 43 43 43 43
Total Water Works 67 63 67 63 67 66 67 67 67 67 67
Wastewater
Non-Bargaining
Administrative Assistant I 11111111111
Asst Director of SCADA Information Systems 11111111111
Chemist 33333333333
Chemist Lead 11111111111
Director of CSO Project Management - - - 1 - 1 -----
Director of SCADA Information Systems 11111111111
Director of Utilities 11111111111
Director of Utility Safety 11111111111
Director of Wastewater Maintenance 11111111111
96
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Director of Water Quality & Lab 11111111111
Industrial Pretreatment Specialist I 11111111111
Manager - Environmental Compliance 11111111111
Manager - Industrial Pretreatment 11111111111
Manager - Maintenance 11111111111
Manager - Operations 22222222222
Manager - Utility Purchasing & Storeroom 11111111111
SCADA Instrument Specialist 1 -111111111
Superintendent V 11111111111
Subtotal 20 19 20 21 20 21 20 20 20 20 20
Bargaining
CSO Rep II 22222222222
General Laborer 11111111111
Lift Station Rep. II 22222222222
Maintenance Electrician V 11111111111
Maintenance Lead 11111111111
Maintenance Repair IV 43434444444
Operator - General 33665655555
Operator - Lead 22222222222
Operator - Senior 66324244444
Sanitation Operator 22222222222
Subtotal 24 23 24 22 24 23 24 24 24 24 24
Total Wastewater 44 42 44 43 44 44 44 44 44 44 44
Organic Resources
Non-Bargaining
Supervisor-Operations 11111111111
Administrative Assistant I 11111111111
Bargaining
Heavy Equipment Operator II 44444444444
Total Organic Resources 66666666666
Total Full-Time Positions 263 251 267 255 269 260 268 268 268 268 268
Explaination of Staffing Changes:
Police Department
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Non-Bargaining
Police Dept Admin
Administrative Assistant I 22222222222
Alarm Specialist 1 1 ---------
Assistant Director of Civilian Services 11111111111
Crime Analyst 11111111111
Crime Resource Specialist (9)------11111
Data Entry Specialist 44555555555
Digital Communications & Multimedia Training Coordinator 111--1-----
Director of Civilian Services (8)111111 -----
Director of Purchasing & Logistics - Police Dept (2)----1111111
Executive Assistant & Director of Special Projects 11111111111
Financial Specialist II 1111 -------
Financial Specialist III 11111111111
Financial Specialist Senior 1 1 1 -1111111
Logistics Specialist (3)----1-11111
Manager - Property & Evidence 11111111111
Manager - Purchasing & Logistics (1)--11-------
Police Crime Intelligence Analyst 11111111111
Police Crime Intelligence Analyst (Social Media) (4)--111111111
Preventative Maintenance Coordinator 11111111111
Property/Evidence Custodian - Senior 11111111111
Public Access Coordinator 11111111111
Record Specialist (6), (8)16 16 16 12 14 11 12 12 12 12 12
Subtotal 36 36 38 32 35 32 33 33 33 33 33
(1) 2019: Title Change – Public Works Public Information Officer changed to Director of Marketing-Public Works
(2) 2019: Add 1 Position – additional Project Inspector to specifically work on the many Venues, Parks & Arts capital projects
(3) 2019: Add 3 Positions – additional concrete crew members to enable the department to complete approximately 20% more curb and sidewalk rehabilitation
(4) 2020: Title Change – Distribution Records Drafter changed to Manager-Distribution Services and Records
(5) 2021: Eliminate 1 Position – Signal Tech Job Leader eliminated due to attrition
97
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Crime Lab
Digital (Forensic) Lab Tech 11211111111
Firearms IBIS/NIBIN Tech 11111111111
Forensic Lab Tech 1 1 -11111111
Forensic Scientist / Firearm & Tool Mark Examiner 11111111111
Forensic Scientist / Firearm & Tool Mark Examiner Trainee 11111111111
Latent Fingerprint Examiner 11111111111
Supervisor - Crime Laboratory 11111111111
Subtotal 77777777777
Police Recruit (10)646-6788888
Total Non-Bargaining 49 47 51 39 48 46 48 48 48 48 48
Bargaining
Sworn Officers
Chief 11111111111
Captain 77767677777
Division Chief 33333333333
Lieutenant 15 10 13 7 13 7 13 13 13 13 13
Supervisory Sergeant 29 28 30 26 30 25 30 30 30 30 30
Investigator 37 36 37 38 37 32 37 37 37 37 37
Patrolman 1st Class (5), (7), (8)130 131 126 136 129 143 124 124 124 124 124
Patrolman 2nd Class 17 17 17 11 17 8 17 17 17 17 17
Total Sworn Officers 239 233 234 228 237 225 232 232 232 232 232
Teamsters
Building Engineer (Maintenance Tech I)11111111111
Janitor/General Laborer 22222222222
Maintenance Personnel 33333333333
Total Bargaining 242 236 237 231 240 228 235 235 235 235 235
Total Full-Time Positions 291 283 288 270 288 274 283 283 283 283 283
Explaination of Staffing Changes:
Fire Department
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Non-Bargaining
Fire Department Admin
Administrative Assistant I (1)1111-1 -----
Administrative Assistant II (1)----1-11111
Financial Specialist II 1 1 - 1 -------
Financial Specialist III - -111111111
Preventative Maintenance Coordinator 11111111111
Subtotal 33343333333
Emergency Medical Services Billing
Accounting Clerk IV / EMS Billing Specialist 33333333333
Financial Specialist I (2)11---------
Financial Specialist II (2)--1-1111111
Subtotal 44434444444
Fire Recruit 6 7 6 10 6 -66666
Total Non-Bargaining 13 14 13 17 13 7 13 13 13 13 13
Bargaining
Chief 11111111111
Assistant Chief 55535555555
Battalion Chief 66666666666
Captain 56 56 54 60 54 59 54 54 54 54 54
Inspector 44313133333
Arson Investigator 3 3 3 - 3 -33333
(1) 2019: Add 1 New Position – Manager of Purchasing and Logistics : to civilianize the logistics coordinator position. This position has always been staffed by a sworn officer.
(2) 2020: Title Change – Manager of Purchasing and Logistics changed to Director of Purchasing & Logistics (Police Dept).
(3) 2020: Add 1 New Position – Logistics Specialist
(4) 2019: Add 1 New Position – Police Crime Analyst (Social Media) - This position would monitor, vet, and analyze social media, collaborating and correlating with other Crime Analyst(s) and/or
officers regarding Hot-Spot Focused Deterrence and Precision-Policing.
(5) 2019: Reduce 6 Positions – budget reduction of sworn officers to better reflect current staffing levels.
(6) 2020: Reduce 2 Positions – Records Specialists – eliminate third shift of Records Division and close overnight, dedicated phone with direct line to 911 center will be available for emergencies.
(7) 2020: Add 3 Positions – additional sworn officers
(8) 2021: Reduce 8 Positions – eliminate two Records Specialists | eliminate five 1st Class Patrolmen | eliminate one Director of Civilian Services
(9) 2021: Add 1 Position – Crime Resource Specialist
(10) 2021: Add 2 Positions – Police Recruit
98
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Instructor 2 2 2 - 2 -22222
Pump Engineer 48 48 48 47 48 45 48 48 48 48 48
Firefighter 1st Class (3)91 82 83 81 82 77 82 82 82 82 82
Firefighter 2nd Class (3)27 27 39 38 37 44 37 37 37 37 37
Firefighter 3rd Class 778681188888
Paramedic Lieutenant 77555555555
Community Para-Medicine (4)--1-2-22222
Total Bargaining 257 248 258 248 256 254 256 256 256 256 256
Total Full-Time Positions 270 262 271 265 269 261 269 269 269 269 269
Explaination of Staffing Changes:
Venues, Parks & Arts
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Parks Administration
Non-Bargaining
Deputy Director of Venues, Parks & Arts - -111111111
Executive Assistant 11111111111
Executive Director Venues, Parks & Arts 11111111111
Financial Specialist II (10)221111 -----
Financial Specialist IV 11222222222
Manager - Office 11111111111
Total Parks Administration 66777766666
Park Maintenance
Non-Bargaining
Administrative Assistant I ----11-----
Director of Facilities & Grounds - -111111111
Financial Specialist III 1111--11111
Foreman IV 2221-1 -----
Foreman V 2 2 1 - 1 -11111
Horticulturist Tech (1)---11111111
Manager - Facilities 11122222222
Manager - Operations 1 1 ---------
Manager - Operations - Forester 11111111111
Manager - Park Grounds Manager (1)22223222222
Manager - Public Construction (2)----1111111
Project Manager (2)--11-------
Superintendent - Park Maintenance 1 ----------
Superintendent III 21231322222
Superintendent V ----1-11111
Subtotal 13 11 12 13 13 13 13 13 13 13 13
Bargaining
Arborist I 33333333333
Arborist II 22222222222
Arborist-Weed Control 11111111111
Athletic Field Maintenance 11111111111
Building & Structure Maint I 22111111111
Building & Structure Maint II 11111211111
Construction Maintenance Carpenter II 11111111111
Construction Maintenance Carpenter III 11111111111
Construction Maintenance Mason 11111111111
Equipment Operator II 21222222222
General Laborer-Park Maintenance 11111111111
Group Leader 66676766666
Head Custodian 44444444444
Heavy Equipment Operator I 11111111111
Job Leader 22222222222
Job Leader - Mower Shop 11111111111
Mechanic IV 11111111111
Operator I 11111111111
Painter IV 11111111111
Plumber IV-Park 22211111111
(1) 2020: Title Change – Administrative Assistant I promoted to Administrative Assistant II
(2) 2019: Title Change – Financial Specialist I promoted to Financial Specialist II
(3) 2020: Reduce 3 Positions – 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.
(4) 2020: Add 1 Position – additional Community Para-Medicine – 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.
99
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Zoo Personnel: Building & Structure Maintenance (3) 1 ----------
Subtotal 36 34 34 34 33 35 33 33 33 33 33
Total Parks Maintenance 49 45 46 47 46 48 46 46 46 46 46
Golf Courses
Non-Bargaining
Club Pro Municipal Golf Course 21111111111
Director of Golf Operations 11111111111
Foreman V -1111111111
Manager - Concessions 1 ----------
Program Coordinator -1111111111
Superintendent V 22222222222
Subtotal 66666666666
Bargaining
Mechanic IV 21222222222
Total Golf Courses 87888888888
Recreation
Non-Bargaining
Assistant Director of Recreation (8)111111 -----
Director of Recreation (8)11111122222
Manager - Aquatics (8)------11111
Manager - Athletic (7)11111111111
Manager - Center (7), (8)33333266666
Manager - Youth Employment (4), (7)----1111111
Naturalist (10)111111 -----
Program Coordinator - Recreation (10)77777766666
Supervisor - Administrative Assistant (10)111111 -----
Supervisor - Assistant Program (9)222222 -----
Supervisor - Fitness (8)111111 -----
Supervisor - Fitness (10)111111 -----
Supervisor - Program (8)222222 -----
Supervisor - Rum Village Park (8)111111 -----
Supervisor - Special Events - - - 1 - 1 -----
Total Recreation 22 22 22 23 23 23 17 17 17 17 17
Marketing & Events
Non-Bargaining
Communications Coordinator 1 1 1 --------
Director of Development (VPA)11111111111
Director of Experience (VPA) (10)--1-1------
Director of Marketing & Promotions 2 2 ---------
Graphic Designer (11)112-3------
Manager - Interactive Marketing (11)111-1------
Manager - Marketing (11), (12)--151555555
Manager - Special Events (11)--1-1------
Program Coordinator (11)111-1------
Project Manager 22111111111
Supervisor - Special Events (11)1--1-111111
Volunteer Coordinator 11111111111
Total Marketing & Events 11 10 11 9 11 999999
Morris Performing Arts Center
Non-Bargaining
Custodian 11121111111
Director of Booking & Event Services 1 -111111111
Director of Box Office & Event Services - Venues 11111111111
Event Service Technician II (5)----1111111
Manager - Assistant Facility Operations (13)------11111
Manager - Facility Operations (MPAC)11111111111
Manager - Marketing (12)------11111
Manager - Operations 11111111111
Manager - Production 11111111111
Manager I - Assistant Box Office (10)111-1------
Manager II - Assistant Box Office 11111111111
Total Morris Performing Arts Center 8788981010101010
Palais Royale Ballroom
Non-Bargaining
Administrative Assistant I (10)111111 -----
Event Service Technician I (5)1111 -------
Manager - Assistant Facility Operations (13)111111 -----
Total Palais Royale Ballroom 333322-----
100
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Century Center
Non-Bargaining
Custodian (6)----1111111
Director of Operations - Venues 11111111111
Event Service Technician II (6)111--------
Financial Specialist Senior (10)111-1------
General Manager - Venues 11111111111
Maintenance Technician 22222222222
Security Guard 22222222222
Total Century Center 88868777777
Total Full-Time Positions 115 108 113 111 114 112 103 103 103 103 103
Explaination of Staffing Changes:
Department of Community Investment (DCI)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Community Investment
Non-Bargaining
Administrative Assistant II 11222122222
Assistant Director of Business Development (3)------11111
Business Analyst 1 ----------
Business Development Specialist 11111111111
Business Development Specialist II (4)------22222
Director of Business Development 11111111111
Director of Engagement & Economic Empowerment 11111111111
Director of Neighborhood Development 11111-11111
Director of Planning 11111111111
Economic Empowerment Specialist 11111111111
Engagement Specialist (1)--111-11111
Executive Assistant 11111111111
Executive Director of Community Investment 11111-11111
Financial Specialist II 1 1 1 - 1 ------
Financial Specialist III - - - 1 -111111
Historic Preservation Administrator 11111111111
Historic Preservation Specialist 11111111111
Housing Counselor 11111111111
Licensing & Registration Administrator 11111111111
Manager - Business Development (3)22212211111
Manager - Neighborhood Grants 11111111111
Manager - Property Development 11111111111
Neighborhood Program Specialist 11111111111
Principal Planner 22222222222
Property Development Analyst 11111111111
Property Inspector 11111111111
Senior Planner 11111111111
Zoning Administrator (2)--111111111
Zoning Specialist (2)--121111111
Total Community Investment 25 24 28 28 28 24 30 30 30 30 30
(1) 2020: Add 2 Positions – additional Manager - Park Grounds and Horticulturist Tech
(2) 2020: Title Change – Project Manager promoted to Manager-Public Construction
(3) 2018: Last zoo employee's contract ended. The City still owns the Potawatomi Zoo, but it is run and managed by the Potawatomi Zoological Society.
(4) 2020: Add 1 New Position – Youth Engagement Coordinator : this position will oversee the Youth Employment Program and its expansion.
(5) 2020: Transfer 1 Positions – Event Service Technician I transferred from Palais to Morris and promoted to Event Service Technician II
(6) 2020: Title Change – Event Service Technician II changed to Custodian
(7) 2021: Title Changes – Recreation Division
• Youth Engagement Coordinator changed to Manager - Youth Employment
• Supervisor - Athletic changed to Manager - Athletic
• Supervisor - Center changed to Manager - Center
(8) 2021: Transfer 5 Positions – Within Recreation Division
• one Assistant Director of Recreation changed to Director of Recreation
• one Supervisor - Fitness changed to Manager - Aquatics
• two Supervisor - Program changed to Manager - Center
• one Supervisor - Rum Village Park changed to Manager - Center
(9) 2021: Transfer 2 Positions – move Supervisor - Assistant Program (Recreation) to Community Initiatives Division (in the General Fund) and change to Violence Prevention Coordinator II
(10) 2021: Eliminate 9 Positions – one Financial Specialist II (Parks Administration), one Naturalist (Recreation), one Program Coordinator (Recreation), one Supervisor - Administrative Assistant (Recreation), one
Supervisor - Fitness (Recreation), one Manager I - Assistant Box Office (Morris), one Administrative Assistant I (Palais), one Director of Experience (VPA) (Marketing & Events), one Financial Specialist Senior
(Century Center)
(11) 2021: Title Changes – Marketing & Events Division Restructure
(12) 2021: Transfer 1 Position – move Manager - Marketing from Marketing & Events Division to Morris Performing Arts Center
(13) 2021: Transfer 1 Position – move Manager - Assistant Facility Operations from Palais Royale to Morris Performing Arts Center
101
Staffing Summary (Full-Time Positions Only)
2020 2021
2018 12/31/18 2019 12/31/19 Amended 06/30/20 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2022 2023 2024 2025
Neighborhood Code Enforcement
Non-Bargaining
Administrative Assistant I 33322222222
Code Inspector 66668788888
Code Inspector - Senior 22221211111
Deputy Director of Code Enforcement 1 1 1 -1111111
Director of Neighborhoods (9)11111111111
Executive Administrative Assistant 11111111111
Financial Specialist III (5)--111111111
Hearing Secretary 11111111111
Operations Analyst (Code)11111111111
Total Neighborhood Code Enforcement 16 16 17 15 17 17 17 17 17 17 17
NEAT Crew
Non-Bargaining
Superintendent IV 11111111111
Bargaining
Driver 11111111111
Operator III 22222222222
Total NEAT Crew 44444444444
Rental Unit Inspection
Non-Bargaining
Code Inspector - Senior (8)----1-11111
Code Inspector - Rental License Inspection 22222222222
Program Coordinator (8)---11111111
Total Rental Unit Inspection 22234344444
Animal Resource Center (7)
Non-Bargaining
Animal Welfare Assistant (6)22333333333
Animal Welfare Officer 44444444444
Manager - Animal Resource Center 11111111111
Manager - Assistant Animal Resource Center 11111111111
Total Animal Care & Control 88999999999
Building Department
Non-Bargaining
Administrative Assistant I 33313233333
Assistant Manager - Customer Service (12)----1-11111
Building Commissioner 11111111111
Building Inspector 44565655555
Chief Building Inspector - -111111111
Commercial Combination Inspector 44212122222
Deputy Building Commissioner - -111111111
Design/Plan Review Specialist 1 1 ---------
Executive Assistant (12)----1111111
Secretary V (11),(12)1122-2 -----
Zoning Administrator (10)11---------
Total Building Department 15 15 15 13 15 15 15 15 15 15 15
Total Full-Time Positions 70 69 75 72 77 72 79 79 79 79 79
Explaination of Staffing Changes:
Total Full-Time Positions (All Departments) 1,141 1,099 1,151 1,098 1,158 1,111 1,146 1,146 1,146 1,146 1,146
(1) 2019: 1 New Position – to provide assistance in researching and developing programming designed to engage and empower residents.
(2) 2019: 2 New Positions – to establish City's own Planning Commission rather than relying on Area Plan Commission.
(3) 2021: Title Change – change one Manager - Business Development to Assistant Director of Business Development
(4) 2021: 2 New Positions – Business Development Specialist II – positions would be fully reimbursed through administrative funds granted by the EDA in association with the new $7M Revolving Loan
Fund (RLF) Grant. Positions would be managed by Assistant Director of Business Development (new title) and would serve to execute on needs of the $14M Revolving Loan Funds managed in
the Department of Community Investment. Duties could include promotion of the RLF, application processing, applicant contact and customer assistance, credit analysis, loan execution and
modification, bi-annual RLF reporting and more. The position would be a rough equivalent to a credit analyst and/or loan officer in a commercial bank.
(5) 2019: Add 1 Position – part-time administrative position promoted to a full-time Financial Specialist III
(6) 2019: Add 1 Position – part-time position converted into a full-time
(7) 2020: Title Changes – South Bend Animal Shelter renamed South Bend Animal Resource Center (SBARC) and positions retitled
• Manager - Assistant Animal Shelter changed to Manager - Assistant Animal Resource Center
• Manager - Animal Shelter changed to Manager - Animal Resource Center
• Animal Control Officer changed to Animal Welfare Officer
• Animal Control Assistant changed to Animal Welfare Assistant
(8) 2020: Add 2 Positions – additional positions for the Rental Safety Verification Program (RSVP)
(9) 2021: Title Change – Director of Code Enforcement changed to Director of Neighborhoods
(10) 2019: Transfer 1 Position – Zoning Administrator transferred to the Department of Community Investment to establish City's own Planning Commission
(11) 2019: Add 1 Position – additional Secretary V
(12) 2020: Transfer 2 Positions – one Secretary V changed to Assistant Manager-Customer Service and one Secretary V changed to Executive Assistant
102
City of South Bend, Indiana 2021 Budget
DEPARTMENTAL INFORMATION
103
City of South Bend, Indiana 2021 Budget
Departmental Summaries
For the purposes of simplifying and presenting financial information in this budget, the City is organized into six
departments as follows:
1) General Government: Includes the Mayor’s Office, City Clerk’s Office, Common Council, Controller’s Office,
Legal Department, Human Resources, Department of Innovation & Technology, Central Services, Office of
Diversity & Inclusion, Human Rights Commission, and employee benefits/insurance.
2) Public Works: Includes Water Works, Wastewater, Solid Waste, Streets & Sewers, Organic Resources,
Engineering, the Office of Sustainability, and the AmeriCorps Grant Program.
3) Police Department
4) Fire Department
5) Venues, Parks & Arts: Includes the administration & maintenance of South Bend’s parks, golf courses, and
community centers. Also includes the operations of the Morris Performing Arts Center, the Palais Royale
Ballroom, the Century Center Convention Center, and the City owned parking garages.
6) Department of Community Investment: Includes all economic development activities including
administration of the Redevelopment Commission-controlled funds. This department also includes the
Building Department, which is responsible for building and zoning administration, and the Neighborhoods
Division, which includes Code Enforcement, the Animal Resource Center, Rental Unit Inspection activities,
and the Neighborhood Enforcement Action Team (NEAT).
The departmental pages that follow include both a detail of expenditures by department as well as an accounting of the
department’s priorities and metrics for the 2021 fiscal year.
Note that the expenditures presented here are net of all interfund transfers. All self-employed insurance costs are
counted in general government. Full budget presentation of each fund (including both revenues and expenditures) is
presented in the section titled “Fund Information”.
104
City of South Bend, Indiana 2021 Budget
General Government
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
General Fund 5,853,212 5,846,146 8,033,893 8,291,415 8,925,323 9,002,299 9,198,916 9,370,593 9,570,320 633,908 8%
Income Tax Funds 4,650,177 3,112,535 3,001,103 6,518,020 4,283,835 2,681,759 2,681,958 2,862,161 2,782,368 (2,234,185) -34%
Internal Service Funds 29,465,348 35,947,924 38,634,217 42,789,314 40,997,114 41,650,726 42,731,956 43,727,105 44,864,309 (1,792,200) -4%
Other Funds 4,744,102 3,361,467 3,186,711 3,679,073 2,889,953 2,225,938 1,457,309 689,032 694,783 (789,120) -21%
Total by Fund 44,712,839 48,268,072 52,855,924 61,277,822 57,096,225 55,560,722 56,070,139 56,648,891 57,911,780 (4,181,597) -7%
Expenditures by Activity
Mayor's Office 871,046 864,336 1,640,947 1,821,017 1,946,866 1,748,093 1,778,797 1,808,399 1,839,268 125,849 7%
City Clerk 517,289 498,306 556,675 571,490 665,083 682,142 695,995 707,828 720,963 93,593 16%
Common Council 571,337 536,158 696,412 730,055 693,909 720,407 737,120 753,521 770,799 (36,146) -5%
Administration & Finance 2,619,867 2,701,959 3,091,804 3,106,662 3,075,491 3,214,375 3,294,390 3,353,996 3,435,536 (31,171) -1%
Diversity & Inclusion - - 496,891 508,776 568,390 579,602 587,150 593,946 601,333 59,614 12%
Human Rights 517,123 467,389 586,346 614,592 698,334 725,624 740,125 754,671 769,842 83,742 14%
Legal Department 1,088,046 1,177,385 1,405,683 1,405,880 1,557,916 1,621,089 1,659,109 1,696,557 1,735,728 152,036 11%
Innovation & Technology 5,791,956 7,395,648 7,692,954 10,167,758 9,519,908 8,778,593 8,888,913 8,857,638 8,882,111 (647,850) -6%
Central Services 3,543,111 8,021,063 8,433,029 8,665,824 8,845,286 9,068,693 9,149,115 9,243,174 9,379,120 179,462 2%
Liability Insurance 3,569,391 3,495,018 3,789,436 5,352,285 4,027,000 4,034,750 4,042,568 4,050,454 4,058,409 (1,325,285) -25%
Employee Benefits 16,335,706 16,931,251 18,791,559 18,940,378 18,863,502 19,705,815 20,588,294 21,512,916 22,481,760 (76,876) 0%
Debt Service 3,268,190 2,632,744 2,630,085 2,630,085 2,307,705 1,956,780 1,183,605 410,630 411,543 (322,380) -12%
Other 6,019,776 3,546,816 3,044,103 6,763,020 4,326,835 2,724,759 2,724,958 2,905,161 2,825,368 (2,436,185) -36%
Total by Activity 44,712,839 48,268,072 52,855,924 61,277,822 57,096,225 55,560,722 56,070,139 56,648,891 57,911,780 (4,181,597) -7%
Expenditures by Type
Personnel
Salaries & Wages 7,142,818 7,593,990 8,930,764 8,881,943 9,152,814 9,346,259 9,520,310 9,697,676 9,877,905 270,871 3%
Fringe Benefits 2,925,687 2,549,538 3,394,874 3,358,643 3,479,150 3,977,798 4,117,924 4,264,983 4,418,157 120,507 4%
Other Personnel Costs 14,518,549 14,770,809 16,511,939 16,585,034 16,569,430 17,367,734 18,205,424 19,084,461 20,006,907 (15,604) 0%
Total Personnel 24,587,054 24,914,338 28,837,577 28,825,620 29,201,394 30,691,791 31,843,658 33,047,120 34,302,969 375,774 1%
Supplies 382,681 4,971,789 5,175,818 5,315,140 5,539,249 5,276,107 5,329,752 5,380,891 5,434,078 224,109 4%
Services & Charges
Professional Services 3,180,968 4,791,447 3,796,423 7,288,331 4,061,342 3,427,409 3,467,270 3,489,627 3,530,492 (3,226,989) -44%
Printing & Advertising 83,849 74,446 132,704 132,429 124,270 126,000 128,035 130,020 131,784 (8,159) -6%
Utilities 86,079 63,160 64,924 64,924 64,468 65,873 67,341 68,831 70,294 (456) -1%
Repairs & Maintenance 3,280,406 3,868,473 3,741,388 5,224,923 4,899,181 4,615,385 4,658,719 4,582,115 4,666,164 (325,742) -6%
Insurance 2,251,099 2,643,451 2,267,666 2,845,921 2,577,318 2,598,714 2,620,471 2,642,595 2,665,093 (268,603) -9%
Education & Training 62,432 85,170 241,996 217,053 241,910 233,690 234,035 235,337 236,446 24,857 11%
Travel 45,372 67,447 90,499 55,889 91,260 91,760 93,420 93,940 94,470 35,371 63%
Grants & Subsidies 541,991 524,822 737,991 737,991 612,991 612,991 612,991 612,991 612,991 (125,000) -17%
Other Services & Charges 1,268,550 855,927 1,891,630 1,914,563 1,790,665 1,794,084 1,797,398 1,980,013 1,802,330 (123,898) -6%
Debt Service Principal 3,723,929 2,956,101 2,827,565 2,918,150 2,828,468 2,559,073 1,859,140 1,044,198 925,000 (89,682) -3%
Debt Service Interest & Fees 623,690 523,338 431,619 441,943 385,318 301,200 227,927 210,678 201,543 (56,625) -13%
Interfund Allocations 1,114,831 1,277,610 1,018,150 1,018,150 1,659,891 1,611,645 1,629,982 1,630,535 1,638,126 641,741 63%
Interfund Transfers Out 3,272,400 - 1,599,974 3,099,974 2,950,000 1,500,000 1,500,000 1,500,000 1,600,000 (149,974) -5%
Total Services & Charges 19,535,595 17,731,393 18,842,529 25,960,241 22,287,082 19,537,824 18,896,729 18,220,880 18,174,733 (3,673,159) -14%
Operating Expenditures 44,505,330 47,617,519 52,855,924 60,101,001 57,027,725 55,505,722 56,070,139 56,648,891 57,911,780 (3,073,276) -5%
Capital 207,509 650,553 - 1,176,821 68,500 55,000 - - - (1,108,321) -94%
Total Expenditures 44,712,839 48,268,072 52,855,924 61,277,822 57,096,225 55,560,722 56,070,139 56,648,891 57,911,780 (4,181,597) -7%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 101, 217, 222, 224, 226, 227, 258, 279, 404, 407, 408, 711, 713, 714, and 755 --- does not include interfund transfers or interfund allocations between these funds
The General Government budget summary includes the Mayor's Office, the City Clerk's Office, the Common Council, the Controller's Office, Legal Department, Department of Innovation &
Technology, Central Services, Office of Diversity & Inclusion, Human Rights, and Human Resources. The purpose of these departments is to provide fiscal management and administrative services to
the City's operational departments, thereby facilitating the timely, effective delivery of services to South Bend residents. The Innovation & Technology department includes the operations of the City's
311 Call Center.
The Mayor's Office, City Clerk's Office, Common Council, Controller's Office, Legal Department, Office of Diversity & Inclusion, and Human Resources are funded by property taxes and other
revenue from the General Fund. The Department of Innovation & Technology is funded by an allocation to City departments. Central Services is funded by charges for services to City departments
and external customers. Human Rights is partially funded by property taxes in the General Fund but also receives funding from HUD and EEOC grants tracked in the Human Rights Grant Fund.
Refer to individual fund budgets in the "Fund Information" section for more information.
All self-funded health insurance costs are included in this summary. --- Refer to individual fund budgets in the "Fund Information" section for more information.
105
City of South Bend, Indiana 2021 Budget
General Government
2021 Objectives and Metrics
Transparency
2019 Actual 2020 Est. 2021 Goal
Metric 1: Number of transparency-related projects and dashboards published to the public 4 5 8
Metric 2: Number of datasets automated to the Open Data Portal 0 2 8
Financial Strength
2019 Actual 2020 Est. 2021 Goal
Metric 1: Average Days Cash on Hand – General Fund and Income Tax Funds 224 days 270 days > 230 days
Metric 2: Debt to Assets Ratio 56.7% 54.0% < 50%
Talent
2019 Actual 2020 Est. 2021 Goal
Metric 1: Percentage of employees participating in the City’s wellness program. 95% N/A > 95%
Metric 2: Utilization of volunteer time off 100 hours N/A 150 hours
Opportunity
2019 Actual 2020 Est. 2021 Goal
Metric 1: Percentage of procurement dollars spent with MWBE firms 4.0% TBD > 6%
• Objective: Ensure that the City is financially sustainable in the long-term
• Objective: Develop/implement innovative programs to build positive workplace culture.
• Objective: Expand opportunities for small and minority/woman-owned businessses to secure City procurement contracts
• Objective: Innovation, transparency, and civic engagement are the bedrock of the City’s efforts to improve residents’ lives in South Bend. As stewards of the public trust, the City
strives to continuously provide easier access to useful data about our operations.
As internal service departments, many of the goals listed below span across all strategic priorities of the City. Operational Departments (presented in the next several pages) have goals tied to specific City priorities
Downtown South Bend
106
City of South Bend, Indiana 2021 Budget
Department of Public Works
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
General Fund 1,490,073 3,253,540 3,978,860 4,338,002 3,919,886 4,135,242 4,221,775 4,308,155 4,385,839 (418,116) -10%
Motor Vehicle Highway Fund 10,264,393 10,712,111 11,635,107 14,671,191 11,326,927 11,960,568 12,137,471 12,244,331 12,494,101 (3,344,264) -23%
Income Tax Funds 1,715,682 2,422,835 1,814,725 1,941,114 1,845,820 1,877,536 1,909,887 1,942,885 1,976,543 (95,294) -5%
Utilities Funds 56,203,897 63,336,727 69,066,419 89,661,934 67,569,609 68,610,417 64,301,945 64,981,982 65,550,954 (22,092,325) -25%
Other Funds 6,218,914 5,786,070 4,612,310 9,929,707 3,437,628 3,592,944 3,318,265 3,268,591 3,193,922 (6,492,079) -65%
Total by Fund 75,892,959 85,511,284 91,107,421 120,541,948 88,099,870 90,176,707 85,889,343 86,745,944 87,601,359 (32,442,078) -27%
Expenditures by Activity
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 3,303,257 3,399,218 3,461,413 3,523,069 3,589,827 (102,256) -3%
Office of Sustainability 304,308 177,721 377,567 479,036 199,146 271,935 275,341 278,328 281,514 (279,890) -58%
AmeriCorps Grant Program 17,368 360,200 438,333 565,728 542,483 589,089 485,021 506,758 514,498 (23,245) -4%
Streets & Sewers 17,642,561 17,055,178 19,196,711 25,069,125 18,456,647 19,232,274 19,485,403 19,664,754 19,991,725 (6,612,478) -26%
Water Works 14,555,838 19,337,028 21,015,291 23,645,099 20,005,580 23,567,641 19,213,950 19,443,599 19,676,611 (3,639,519) -15%
Wastewater 26,813,035 30,510,096 32,328,722 46,362,663 31,760,467 29,364,575 29,540,130 29,826,773 29,956,370 (14,602,196) -31%
Solid Waste 5,400,771 5,328,830 5,826,322 6,847,128 6,298,500 6,147,373 6,116,695 6,192,473 6,305,468 (548,628) -8%
Organic Resources 1,557,590 1,581,162 1,626,790 1,654,690 1,468,970 1,353,066 1,177,503 1,193,305 1,209,803 (185,720) -11%
Street Capital Projects 5,773,362 5,629,637 4,495,000 9,608,678 3,195,000 3,350,000 3,200,000 3,150,000 3,075,000 (6,413,678) -67%
Sewer Bond Capital 628,214 - - - - - - - - - -
Storm Sewer - 330,386 825,000 871,730 1,024,000 1,024,000 1,024,000 1,024,000 1,024,000 152,270 17%
Other 1,727,206 2,476,824 1,814,725 2,032,558 1,845,820 1,877,536 1,909,887 1,942,885 1,976,543 (186,738) -9%
Total by Activity 75,892,959 85,511,284 91,107,421 120,541,948 88,099,870 90,176,707 85,889,343 86,745,944 87,601,359 (32,442,078) -27%
Expenditures by Type
Personnel
Salaries & Wages 13,526,859 14,011,064 15,647,066 15,540,439 15,803,935 16,006,331 16,215,704 16,428,508 16,646,057 263,496 2%
Fringe Benefits 6,191,482 5,199,415 6,215,777 6,277,810 6,283,079 7,137,234 7,367,091 7,608,463 7,886,391 5,269 0%
Total Personnel 19,718,341 19,210,479 21,862,843 21,818,249 22,087,014 23,143,565 23,582,795 24,036,971 24,532,448 268,765 1%
Supplies 5,665,355 6,290,621 7,254,701 8,076,469 6,936,468 6,734,436 6,833,004 6,885,780 6,943,359 (1,140,001) -14%
Services & Charges
Professional Services 3,219,510 4,008,491 4,158,565 6,282,973 4,048,087 3,700,467 3,741,496 3,782,086 3,785,144 (2,234,886) -36%
Printing & Advertising 3,928 5,799 42,112 36,077 39,623 39,375 39,450 39,731 40,021 3,546 10%
Utilities 3,483,025 3,755,140 3,752,485 3,758,608 3,770,911 3,821,538 3,889,650 3,959,126 4,029,995 12,303 0%
Repairs & Maintenance 7,750,112 7,427,112 8,163,368 11,765,766 7,906,102 8,209,820 8,235,728 8,398,194 8,546,161 (3,859,664) -33%
Education & Training 68,191 51,767 138,099 117,584 135,199 129,580 130,634 131,722 132,842 17,615 15%
Travel 35,771 37,546 120,706 96,617 109,068 110,069 109,794 111,388 113,110 12,451 13%
Grants & Subsidies 5,320 2,434 - - - 30,000 40,000 50,000 60,000 - -
Other Services & Charges 6,381,769 7,131,641 7,482,781 11,113,953 7,429,067 7,023,961 7,131,582 7,242,579 7,356,533 (3,684,886) -33%
Debt Service Principal 9,869,132 11,267,039 10,379,408 16,220,409 9,792,761 9,721,839 9,160,553 9,273,356 8,828,222 (6,427,648) -40%
Debt Service Interest & Fees 2,471,152 2,809,965 2,365,895 2,684,702 2,062,370 1,881,468 1,677,685 1,477,772 1,253,866 (622,332) -23%
Interfund Allocations 6,091,218 7,220,223 7,136,667 7,136,667 8,076,879 8,025,268 8,137,651 8,207,918 8,296,337 940,212 13%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 6,154,321 6,154,321 6,154,321 6,154,321 6,154,321 (67,470) -1%
Total Services & Charges 45,711,615 50,058,144 49,961,877 65,435,147 49,524,388 48,847,706 48,448,544 48,828,193 48,596,552 (15,910,759) -24%
Operating Expenditures 71,095,311 75,559,244 79,079,421 95,329,865 78,547,870 78,725,707 78,864,343 79,750,944 80,072,359 (16,781,995) -18%
Capital 4,797,648 9,952,039 12,028,000 25,212,083 9,552,000 11,451,000 7,025,000 6,995,000 7,529,000 (15,660,083) -62%
Total Expenditures 75,892,959 85,511,284 91,107,421 120,541,948 88,099,870 90,176,707 85,889,343 86,745,944 87,601,359 (32,442,078) -27%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Public Works builds the foundation for a thriving city by providing essential services that enhance the community's quality of life. The department erects and maintains street and
traffic signs, cleans and repairs streets, maintains sewers and water mains, and administers City refuse collection. It also oversees the design and construction of public buildings, streets, sewers, and
other improvements.
This department is primarily funded by charges for services rendered, particularly through the water and wastewater utility funds. However, it also receives a significant amount of tax support, especially
for activities related to streets maintenance, traffic & lighting, and the engineering department (which is accounted for in the general fund). Refer to individual fund budgets in the "Fund Information"
section for more information.
A significant percentage of the budget in the Public Works department is dedicated to capital projects.
--- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 101, 202, 251, 257, 265, 266, 404, 408, 412, 610, 611, 620, 622, 624, 625, 626, 629, 640, 641, 642, 643, 649, 654, 655, and 667 --- does not include
interfund transfers or interfund allocations between these funds
107
City of South Bend, Indiana 2021 Budget
Department of Public Works
2021 Objectives and Metrics
Utilities
2019 Actual 2020 Est. 2021 Goal
Metric 1: Maintain WWTP NPDES Permit parameters to 100% Compliance 100% 100% 100%
Metric 2: Maintain zero CSO dry weather overflows for Permit Compliance 4 1 0
Metric 3: Drinking Water Compliance 100% 100% 100%
Metric 4: Service Orders Completed on Time 97% 97% 90%
Streets & Sewers
2019 Actual 2020 Est. 2021 Goal
Metric 1: Lane Miles of paving completed 20.59 20.43 22.00
Metric 1: Lane Miles of cracksealing completed 29.00 33.50 40.00
Solid Waste
2019 Actual 2020 Est. 2021 Goal
Metric 1: Calls to 311 about missed trash pickups 5,516 4,477 5,000
• Objective: Maintain system of 1,300 travel lane miles of street, 700 miles of sewer, 2,400 streetlights and 160 traffic signals.
• Objective: Provide weekly trash collection on a designated trash date for all city residents
• Objective: Provide clean and safe drinking water, treat wastewater to protect the public and waterways, and develop and implement sustainable solutions.
Curb & Sidewalk Program
Wastewater Treatment Plant
108
City of South Bend, Indiana 2021 Budget
Police Department
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
General Fund 29,229,159 30,011,366 30,856,544 30,933,889 31,349,002 33,121,042 34,283,798 34,935,340 35,602,327 415,113 1%
Public Safety LOIT 4,265,266 4,114,929 4,619,658 4,619,658 4,737,560 4,805,869 4,230,611 4,241,494 4,273,854 117,902 3%
Income Tax Funds 5,240,510 4,476,750 4,524,622 6,991,555 5,088,827 4,589,655 4,620,830 4,680,008 4,695,571 (1,902,728) -27%
Cumulative Capital Develop.575,402 539,276 587,817 587,817 395,699 368,741 261,014 365,604 634,124 (192,118) -33%
Police Pension Fund 6,180,140 6,379,925 6,241,405 6,241,405 6,057,740 5,997,287 5,935,624 5,872,728 5,808,373 (183,665) -3%
Police Grant Funds 84,785 110,228 92,000 523,301 40,000 - - - - (483,301) -92%
Police Special Revenue Funds 418,650 413,028 549,020 679,737 484,250 430,750 429,750 424,750 424,750 (195,487) -29%
Total by Fund 45,993,913 46,045,502 47,471,066 50,577,362 48,153,078 49,313,344 49,761,627 50,519,924 51,438,999 (4,990,393) -10%
Expenditures by Activity
Police Department 37,418,489 36,847,566 37,798,528 40,700,051 38,249,528 39,385,551 39,820,086 40,566,114 41,516,795 (2,450,523) -6%
Police Crime Lab - - 631,268 631,268 797,312 824,871 842,158 858,145 875,331 166,044 26%
PSAP (911 Call Center)2,395,284 2,818,011 2,799,865 3,004,638 3,048,498 3,105,635 3,163,759 3,222,937 3,238,500 43,860 1%
Police Pension 6,180,140 6,379,925 6,241,405 6,241,405 6,057,740 5,997,287 5,935,624 5,872,728 5,808,373 (183,665) -3%
Total by Activity 45,993,913 46,045,502 47,471,066 50,577,362 48,153,078 49,313,344 49,761,627 50,519,924 51,438,999 (2,424,284) -5%
Expenditures by Type
Personnel
Salaries & Wages 27,017,855 26,734,812 27,313,272 27,027,025 26,640,528 27,351,567 27,678,944 28,012,831 28,356,057 (386,497) -1%
Fringe Benefits 7,492,962 6,248,222 7,070,050 7,071,325 6,873,978 8,157,563 8,375,459 8,605,722 8,847,086 (197,347) -3%
Total Personnel 34,510,816 32,983,035 34,383,322 34,098,350 33,514,506 35,509,130 36,054,403 36,618,553 37,203,143 (583,844) -2%
Supplies 1,405,823 1,139,656 1,506,943 1,737,140 1,332,960 1,312,960 1,221,960 1,221,960 1,221,960 (404,180) -23%
Services & Charges
Professional Services 2,833,069 3,479,715 3,381,365 3,745,623 3,565,726 3,617,711 3,675,835 3,735,122 3,795,594 (179,897) -5%
Printing & Advertising - - 24,721 24,721 24,721 24,100 23,840 24,216 24,586 - 0%
Utilities 183,917 185,066 174,408 174,408 174,408 177,557 180,768 184,043 187,384 - 0%
Repairs & Maintenance 989,605 906,259 1,042,027 1,003,738 980,199 980,199 980,199 980,199 980,199 (23,539) -2%
Education & Training 88,068 65,266 110,000 127,050 100,000 90,000 90,000 90,000 90,000 (27,050) -21%
Travel 42,139 43,043 52,250 70,062 52,250 42,250 42,250 42,250 42,250 (17,812) -25%
Grants & Subsidies 15,916 3,026 57,000 56,248 57,000 57,000 57,000 57,000 57,000 752 1%
Other Services & Charges 475,528 433,421 552,828 590,138 533,558 503,058 503,558 499,058 499,558 (56,580) -10%
Debt Service Principal 2,210,629 2,166,006 2,302,513 2,438,954 2,557,268 1,841,638 1,706,346 1,809,284 2,035,802 118,314 5%
Debt Service Interest & Fees 161,054 134,930 142,258 211,340 180,954 170,547 171,163 172,706 169,799 (30,386) -14%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 5,012,028 4,942,194 5,009,305 5,040,533 5,086,724 1,360,597 37%
Interfund Transfers Out - 26,423 - 49,087 - - - - - (49,087) -100%
Total Services & Charges 10,055,173 11,776,427 11,490,801 12,142,800 13,238,112 12,446,254 12,440,264 12,634,411 12,968,896 1,095,312 9%
Operating Expenditures 45,971,813 45,899,118 47,381,066 47,978,290 48,085,578 49,268,344 49,716,627 50,474,924 51,393,999 107,288 0%
Capital 22,100 146,384 90,000 2,599,072 67,500 45,000 45,000 45,000 45,000 (2,531,572) -97%
Total Expenditures 45,993,913 46,045,502 47,471,066 50,577,362 48,153,078 49,313,344 49,761,627 50,519,924 51,438,999 (2,424,284) -5%
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.
The majority of the operations of the Police department (including the salaries of 186 sworn officers and 39 civilian staff members, as well as all non-labor operating expenditures) are financed out of
the General Fund, funded primarily through property taxes. There are also 46 additional sworn officer salaries that are funded from the Public Safety component of the Local Income Tax (LIT). The
Police Department collects a small amount of revenue from gun permits application fees and fines for ordinance violations including false alarms, noise ordiance violations, and curfew violations.
In 2021, the Police Department budgeted staffing was reduced by 5 sworn officers and 3 non-bargaining positions. Two recruit positions were added.
--- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 101, 216, 218, 220, 249, 278, 280, 292, 295, 299, 404, 406, 408, 702, and 705 - does not include interfund transfers or interfund allocations between these funds
109
City of South Bend, Indiana 2021 Budget
Police Department
2021 Objectives and Metrics
Recruitment
2019 Actual 2020 Est. 2021 Goal
Metric 1: Total number of applicants 962 1,116 1,200
Metric 2: Number of applicants taking physical test (first step in recruitment process)117 132 150
Metric 3: Total number of non-white or non-male applicants 343 372 380
Community Engagement and Trust
2019 Actual 2020 Est. 2021 Goal
Metric 1: Number of community complaints about officer interactions 10 21 10
Metric 2: Number of use of force complaints 010
Metric 3: Number of 21CP Recommendations that have been fully implemented N/A N/A TBD
• Objective: Improve volume, quality, and diversity of applicants to become South Bend police officers
• Objective: Continue to strengthen and/or build further community relations and relationships and implement action plan based on 21CP recommendations
South Bend Police Department Community Outreach and Events
110
City of South Bend, Indiana 2021 Budget
Fire Department
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
General Fund 21,516,603 21,108,089 26,844,222 27,684,533 27,426,502 28,681,446 29,863,748 30,421,663 31,001,196 (258,031) -1%
Public Safety LOIT 3,273,458 3,867,331 4,330,887 4,330,887 4,880,453 4,839,361 4,299,707 4,391,264 4,485,519 549,566 13%
EMS Operating 6,193,361 6,232,938 - 107,375 - - - - - (107,375) -100%
Fire/EMS Capital 1,300,968 2,067,658 1,179,073 4,549,704 1,145,767 1,307,428 1,439,833 1,339,105 1,649,226 (3,403,937) -75%
Fire Pension 4,640,381 4,454,351 4,799,311 4,799,311 4,496,259 4,595,888 4,685,270 4,902,440 4,857,433 (303,052) -6%
Fire Station #9 Bond Capital 1,635,423 3,143,446 - 89,311 - - - - - (89,311) -100%
Fire Station #9 Bond Debt Svc 120,663 321,706 341,231 341,231 345,307 344,157 342,857 341,332 344,657 4,076 1%
Income Tax Funds 166,390 - - - - - - - - - -
Fire Special Revenue Funds 59,375 33,038 102,300 105,082 102,300 102,300 103,300 103,300 103,300 (2,782) -3%
Total by Fund 38,906,622 41,228,555 37,597,024 42,007,434 38,396,588 39,870,580 40,734,715 41,499,104 42,441,331 (3,610,846) -9%
Expenditures by Activity
Fire & EMS Operations 31,149,812 31,208,357 31,175,109 32,122,795 32,306,955 33,520,807 34,163,455 34,812,927 35,486,715 184,160 1%
Capital & Debt Service 3,057,054 5,532,810 1,520,304 4,980,246 1,491,074 1,651,585 1,782,690 1,680,437 1,993,883 (3,489,172) -70%
Fire Pension 4,640,381 4,454,351 4,799,311 4,799,311 4,496,259 4,595,888 4,685,270 4,902,440 4,857,433 (303,052) -6%
Other 59,375 33,038 102,300 105,082 102,300 102,300 103,300 103,300 103,300 (2,782) -3%
Total by Activity 38,906,622 41,228,555 37,597,024 42,007,434 38,396,588 39,870,580 40,734,715 41,499,104 42,441,331 (3,610,846) -9%
Expenditures by Type
Personnel
Salaries & Wages 23,818,587 24,263,816 24,442,552 24,942,552 24,415,496 24,889,537 25,360,820 25,967,543 26,319,797 (527,056) -2%
Fringe Benefits 7,310,736 6,046,211 6,786,006 6,796,143 6,764,080 7,617,606 7,823,107 8,040,346 8,267,932 (32,063) 0%
Total Personnel 31,129,323 30,310,027 31,228,558 31,738,695 31,179,576 32,507,143 33,183,927 34,007,889 34,587,729 (559,119) -2%
Supplies 975,927 967,755 988,033 1,032,846 1,032,891 1,016,937 1,016,937 1,016,937 1,016,937 45 0%
Services & Charges
Professional Services 349,318 369,802 310,710 289,043 290,610 290,610 290,610 290,610 290,610 1,567 1%
Printing & Advertising 132 890 35,714 11,414 35,714 35,109 34,855 35,223 35,582 24,300 213%
Utilities 293,935 296,359 317,666 348,166 373,000 378,790 384,696 390,721 396,866 24,834 7%
Repairs & Maintenance 1,060,308 1,143,353 1,093,600 1,356,360 1,318,600 1,334,000 1,349,708 1,365,730 1,382,073 (37,760) -3%
Education & Training 123,010 82,147 106,000 157,778 86,000 86,000 86,000 86,000 86,000 (71,778) -45%
Travel 48,670 39,081 35,850 24,850 35,850 35,850 36,850 36,850 36,850 11,000 44%
Other Services & Charges 195,052 228,839 59,900 167,347 59,900 59,900 59,900 59,900 59,900 (107,447) -64%
Debt Service Principal 361,561 604,910 893,185 890,890 907,189 1,149,144 1,268,935 1,187,313 1,489,373 16,299 2%
Debt Service Interest & Fees 290,614 195,266 217,119 217,119 183,885 202,441 213,755 193,124 204,510 (33,234) -15%
Interfund Allocations 1,719,434 2,240,934 1,900,689 1,900,689 2,493,373 2,474,656 2,508,542 2,528,807 2,554,901 592,684 31%
Total Services & Charges 4,442,035 5,201,580 4,970,433 5,363,656 5,784,121 6,046,500 6,233,851 6,174,278 6,536,665 420,465 8%
Operating Expenditures 36,547,285 36,479,362 37,187,024 38,135,197 37,996,588 39,570,580 40,434,715 41,199,104 42,141,331 (138,609) 0%
Capital 2,359,337 4,749,192 410,000 3,872,237 400,000 300,000 300,000 300,000 300,000 (3,472,237) -90%
Total Expenditures 38,906,622 41,228,555 37,597,024 42,007,434 38,396,588 39,870,580 40,734,715 41,499,104 42,441,331 (3,610,846) -9%
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.
The majority of the operations of the Fire Deparment (including the salaries of 7 civilian staff members and 210 sworn firefighters, as well as all non-labor operating expenditures) are financed out of
the General Fund, funded primarily through property taxes. There are also 46 additional firefighter salaries that are funded from the Public Safety component of the Local Income Tax (LIT). The Fire
Department recovers significant portion of the cost of EMS services through insurance and patient payments. The Fire Department's Special Operations Bureau manages the Indiana River Rescue
School (IRRS) and receives revenue from tuition fees for students attending the IRRS. There are typically 2-4 schools a year, each a week in duration.
Fire Department expenditures are expected to be roughly similar in 2021 to what they were in 2020.
--- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes expenditures from Fund 101, 249, 287, 288, 289, 291, 350, 451, and 701 --- does not include interfund transfers or interfund allocations between these funds
111
City of South Bend, Indiana 2021 Budget
Fire Department
2021 Objectives and Metrics
Fire Prevention and Readiness
2019 Actual 2020 Est. 2021 Goal
Metric 1: Number of fire hydrants flow-tested, in accordance with testing plan
Metric 2: Implement Fire Inspections Dashboard
Metric 3: Turnout Time
• Objective: Continue to prepare for ISO audit to increase our rating from 2 to 1
Luther J. Tayolor Sr. Fire Training Center
South Bend Firefighters
112
City of South Bend, Indiana 2021 Budget
Department of Venues, Parks & Arts
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
General Fund 1,357,654 1,383,418 1,612,045 1,660,444 1,511,490 1,576,117 1,609,629 1,642,664 1,677,123 (148,954) -9%
Parks & Recreation Fund 13,647,003 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Income Tax Funds 289,883 566,287 1,332,322 1,332,322 1,012,929 1,020,929 1,023,329 1,015,329 1,006,829 (319,393) -24%
Capital Funds 211,183 525,534 220,000 1,673,531 115,000 50,000 50,000 50,000 45,000 (1,558,531) -93%
Bond Capital Funds 5,163,513 14,363,443 - 12,912,705 - - - - - (12,912,705) -100%
Debt Service Funds 1,278,146 1,979,294 1,966,195 1,966,195 1,970,286 1,944,292 1,952,708 1,939,762 1,951,003 4,091 0%
Special Revenue Funds 977,466 8,676 155,000 165,816 135,000 135,700 136,414 137,142 144,480 (30,816) -19%
Parking Garage Fund 1,209,117 1,038,908 1,180,495 1,659,555 1,111,992 1,102,754 1,108,628 1,114,632 1,105,737 (547,563) -33%
Century Center Fund 4,259,708 4,437,924 4,903,776 4,941,962 4,128,854 4,237,570 4,323,595 4,409,729 4,498,469 (813,108) -16%
Total by Fund 28,393,672 48,697,961 26,777,785 43,125,037 25,033,625 25,195,271 25,569,720 25,805,871 25,900,319 (18,091,412) -42%
Expenditures by Activity
Parks & Recreation 12,095,791 16,340,076 13,377,925 13,841,984 13,539,417 13,569,933 13,819,164 13,968,530 13,921,008 (302,567) -2%
Golf Courses 1,416,310 1,621,929 1,550,027 1,672,403 1,503,657 1,552,976 1,541,253 1,523,083 1,545,670 (168,746) -10%
Morris & Palais 1,518,800 1,480,925 1,917,045 2,435,403 1,731,490 1,731,817 1,766,043 1,799,806 1,836,603 (703,913) -29%
Century Center 4,575,460 4,919,470 5,334,872 6,353,058 4,535,565 4,639,938 4,721,554 4,803,117 4,887,223 (1,817,493) -29%
Parking Garages 1,209,117 1,038,908 1,180,495 1,659,555 1,111,992 1,102,754 1,108,628 1,114,632 1,105,737 (547,563) -33%
Capital 6,605,035 21,517,544 1,538,672 15,283,885 717,829 717,829 717,829 717,829 717,829 (14,566,056) -95%
Debt Service 973,160 1,779,108 1,878,749 1,878,749 1,893,675 1,880,024 1,895,249 1,878,874 1,886,249 14,926 1%
Total by Activity 28,393,672 48,697,961 26,777,785 43,125,037 25,033,625 25,195,271 25,569,720 25,805,871 25,900,319 (18,091,412) -42%
Expenditures by Type
Personnel
Salaries & Wages 6,518,975 6,914,666 7,346,552 7,296,852 6,793,572 6,956,512 7,068,070 7,178,375 7,293,701 (503,280) -7%
Fringe Benefits 2,688,623 2,202,556 2,658,175 2,608,863 2,414,745 2,777,925 2,875,851 2,977,925 3,084,929 (194,118) -7%
Other Personnel Costs 1,387,772 1,197,879 1,397,785 1,397,785 900,000 918,000 936,360 955,087 974,188 (497,785) -36%
Total Personnel 10,595,370 10,315,101 11,402,512 11,303,500 10,108,317 10,652,437 10,880,281 11,111,387 11,352,818 (1,195,183) -11%
Supplies 2,449,852 2,483,787 3,014,070 3,131,336 2,713,997 2,727,937 2,761,494 2,794,301 2,819,374 (417,339) -13%
Services & Charges
Professional Services 1,988,806 1,945,546 851,897 1,115,534 1,036,877 939,494 942,163 944,885 954,257 (78,657) -7%
Printing & Advertising 167,442 187,731 385,972 328,601 378,606 380,809 382,510 384,874 387,272 50,005 15%
Utilities 1,296,186 1,461,005 1,333,247 1,555,944 1,407,142 1,446,844 1,494,039 1,543,950 1,570,459 (148,802) -10%
Repairs & Maintenance 684,668 1,156,472 1,126,510 1,439,829 1,021,893 979,515 986,560 993,746 996,076 (417,936) -29%
Insurance 90,112 57,019 57,047 57,047 57,047 58,188 59,352 60,539 61,750 - 0%
Education & Training 18,420 26,366 39,510 36,291 25,425 25,425 25,425 25,425 25,425 (10,866) -30%
Travel 26,491 26,156 48,962 46,346 32,922 34,422 34,422 34,422 34,422 (13,424) -29%
Grants & Subsidies 791,626 715,000 715,000 715,000 715,000 715,000 715,000 615,000 415,000 - 0%
Other Services & Charges 1,640,063 2,070,663 2,320,537 2,544,285 1,835,699 1,872,314 1,884,898 1,897,733 1,910,823 (708,586) -28%
Debt Service Principal 1,075,377 1,826,526 1,976,960 1,989,248 1,975,899 2,015,140 2,084,301 2,121,057 2,140,258 (13,349) -1%
Debt Service Interest & Fees 1,014,014 867,744 879,264 881,103 818,696 760,471 702,127 644,423 590,859 (62,407) -7%
Interfund Allocations 1,424,856 2,106,538 1,860,997 1,860,997 2,206,105 2,187,275 2,217,148 2,234,129 2,256,526 345,108 19%
Interfund Transfers Out 85,909 177,475 - - - - - - - - -
Total Services & Charges 10,303,970 12,624,241 11,595,903 12,570,225 11,511,311 11,414,897 11,527,945 11,500,183 11,343,127 (1,058,914) -8%
Operating Expenditures 23,349,193 25,423,129 26,012,485 27,005,061 24,333,625 24,795,271 25,169,720 25,405,871 25,515,319 (2,671,436) -10%
Capital 5,044,479 23,274,832 765,300 16,119,976 700,000 400,000 400,000 400,000 385,000 (15,419,976) -96%
Total Expenditures 28,393,672 48,697,961 26,777,785 43,125,037 25,033,625 25,195,271 25,569,720 25,805,871 25,900,319 (18,091,412) -42%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Venues, Parks, & Arts inspires a more liveable South Bend for all, connecting us to emotionally engaging experiences and to one another. The department's primary focus areas
include arts and culture, recreation, and public placemaking. The places it cares for and the services and programs it offers have a significant impact on social equity, neighborhood and economic
impact, health & wellness, and ecological stewardship. This department includes the administration & maintenance of South Bend’s parks, golf courses, and community centers. It also includes the
operations of the Morris Performing Arts Center, the Palais Royale Ballroom, the Century Center Convention Center, and the City owned parking garages.
Although this department does take in a significant amount of revenue from charges for services rendered (such as golf course greens fees or charges for events held at the Palais Royale), most of the
operations of the department of Venues, Parks and Arts are subsidized by property taxes and other non-reciprocal revenue. In recent years, the Parks & Recreation fund has received interfund
transfers from local income tax funds to help support operations.
Venues, Parks & Arts capital expenditures will significantly decrease from 2020 to 2021 due to large, one-time capital projects financed by bond issuances. The majority of these projects have been fully
encumbered and will be completed in 2020 or 2021.
--- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 201, 203, 273, 274, 312, 401, 405, 404, 406, 407, 408, 416, 450, 452, 453, 471, 601, 670, 671, 672, 730, 731, 751, and 757 --- does not include interfund
transfers or interfund allocations between these funds
113
City of South Bend, Indiana 2021 Budget
Department of Venues, Parks & Arts
2021 Objectives and Metrics
Parks
2019 Actual 2020 Est. 2021 Goal
Metric 1: Overall Park Health Score N/A 0.81 1.00
Venues (Century Center, Morris Performing Arts Center, and Palais Royale)
2019 Actual 2020 Est. 2021 Goal
Metric 1: Economic Impact - Century Center $11.1 million N/A $12 million
Metric 2: Economic Impact - Morris Performing Arts Center N/A TBD
Metric 3: Capital development: Morris Performing Arts Center and Bendix Arena
Note: the Park Health Score is a combinatioin of a variety of metrics, including mowing schedule, asset score, ADA compliance, graffiti, overall park maintenance, and tree coverage. A score of "1.0"
indicates that the parks health performance is on target in all of these metrics.
• Objective: Maintain city green spaces to promote engaging experiences and connecting residents to one another.
• Objective: Promote quality of place and continue to expand economic impact
Kennedy Park
Howard Park Ice Rink
Century Center Bridal Expo
114
City of South Bend, Indiana 2021 Budget
Department of Community Investment
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Fund
DCI Operating Fund 2,874,853 2,735,735 3,232,000 3,500,678 3,744,194 3,857,621 3,926,775 3,996,772 4,076,697 243,516 7%
Code Enforcement Funds 684,946 592,547 4,468,094 4,592,989 4,394,505 4,569,156 4,644,552 4,700,764 4,773,200 (198,484) -4%
Consolidated Bldg Dept Fund 4,171,099 4,264,495 1,552,962 1,830,897 1,464,253 1,501,720 1,541,171 1,541,691 1,574,955 (366,644) -20%
TIF Funds 24,866,411 25,577,812 19,456,581 54,067,419 18,108,884 17,136,492 18,547,008 18,500,273 18,108,800 (35,958,535) -67%
Grant Funds 4,585,716 3,313,777 4,077,511 12,643,951 3,794,640 3,958,634 3,962,634 3,954,634 4,218,888 (8,849,311) -70%
Income Tax Funds 2,600,489 3,483,165 3,396,250 8,140,741 3,993,000 3,893,000 3,893,000 3,893,000 3,893,000 (4,147,741) -51%
Debt Service Funds 6,420,355 6,164,835 5,970,282 6,487,596 7,310,113 7,527,101 7,528,351 10,326,484 7,560,263 822,517 13%
Bond Capital Funds 9,451,563 13,796,086 - 3,354,647 - - - - - (3,354,647) -100%
Other Funds 249,392 783,065 421,500 422,252 591,060 587,779 240,036 211,327 211,154 168,808 40%
Total by Fund 55,904,825 60,711,516 42,575,180 95,041,170 43,400,649 43,031,503 44,283,527 47,124,945 44,416,957 (51,640,521) -54%
Expenditures by Activity
Community Investment 25,564,824 19,392,204 15,733,043 31,807,809 16,965,757 17,159,885 16,886,171 16,953,100 17,322,877 (14,842,052) -47%
Code Enforcement 3,839,234 3,939,903 4,753,094 5,616,172 4,829,505 4,999,156 5,074,552 5,105,264 5,175,700 (786,667) -14%
Building Department 1,492,504 1,336,409 1,552,962 1,560,354 1,464,253 1,501,720 1,541,171 1,541,691 1,574,955 (96,101) -6%
Redevelopment Commission 25,008,263 36,043,000 20,536,081 56,056,835 20,141,134 19,370,742 20,781,633 23,524,890 20,343,425 (35,915,701) -64%
Total by Activity 55,904,825 60,711,516 42,575,180 95,041,170 43,400,649 43,031,503 44,283,527 47,124,945 44,416,957 (51,640,521) -54%
Expenditures by Type
Personnel
Salaries & Wages 3,445,541 3,647,542 4,336,222 4,180,722 4,391,095 4,476,435 4,563,470 4,652,229 4,742,752 210,373 5%
Fringe Benefits 1,545,853 1,340,631 1,717,951 1,720,951 1,744,214 2,004,279 2,077,346 2,154,033 2,233,976 23,263 1%
Total Personnel 4,991,394 4,988,174 6,054,173 5,901,673 6,135,309 6,480,714 6,640,816 6,806,262 6,976,728 233,636 4%
Supplies 162,147 140,529 221,228 301,513 216,981 217,008 217,192 215,232 216,179 (84,532) -28%
Services & Charges
Professional Services 2,727,757 2,457,166 2,379,009 7,301,447 1,528,843 1,526,829 1,234,437 1,254,664 1,274,775 (5,772,604) -79%
Printing & Advertising 21,018 29,017 105,205 105,271 104,568 101,891 101,860 99,607 104,333 (703) -1%
Utilities 50,030 38,076 30,223 112,704 81,667 82,121 82,583 83,055 83,536 (31,037) -28%
Repairs & Maintenance 495,149 445,829 625,900 1,146,152 587,550 583,550 584,550 583,050 582,550 (558,602) -49%
Insurance - 25,256 - 744 - - - - - (744) -100%
Education & Training 18,167 19,568 43,600 43,600 31,250 29,250 29,250 29,250 29,250 (12,350) -28%
Travel 25,884 31,400 37,600 40,634 29,200 29,200 29,200 29,200 29,200 (11,434) -28%
Grants & Subsidies 5,532,150 4,800,825 5,901,000 15,895,521 5,805,134 5,705,134 5,705,134 5,705,134 5,705,134 (10,090,387) -63%
Other Services & Charges 2,957,686 1,928,748 700,712 2,512,403 862,273 867,974 816,281 821,260 825,368 (1,650,130) -66%
Debt Service Principal 6,721,297 7,429,859 7,351,626 7,621,626 8,542,282 8,755,102 9,114,410 9,153,977 6,777,922 920,656 12%
Debt Service Interest & Fees 4,376,631 4,734,230 4,161,321 4,753,694 4,343,952 4,014,512 3,631,306 3,227,644 2,853,977 (409,742) -9%
Interfund Allocations 1,245,534 1,362,130 1,250,129 1,250,129 1,575,675 1,533,108 1,550,871 1,552,542 1,560,609 325,546 26%
Interfund Transfers Out 379,820 - - 35,000 50,000 50,000 50,000 50,000 50,000 15,000 43%
Total Services & Charges 24,551,124 23,302,104 22,586,325 40,818,925 23,542,394 23,278,671 22,929,882 22,589,383 19,876,654 (17,276,531) -42%
Operating Expenditures 29,704,664 28,430,806 28,861,726 47,022,111 29,894,684 29,976,393 29,787,890 29,610,877 27,069,561 (17,127,427) -36%
Capital 26,200,160 32,280,710 13,713,454 48,019,059 13,505,965 13,055,110 14,495,637 17,514,068 17,347,396 (34,513,094) -72%
Total Expenditures 55,904,825 60,711,516 42,575,180 95,041,170 43,400,649 43,031,503 44,283,527 47,124,945 44,416,957 (51,640,521) -54%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Community Investment is tasked with spurring investment to create a stronger South Bend. It does this by attracting and retaining growing businesses, planning for vibrant
neighborhoods, and connecting residents to economic opportunities. To better assist the citizens and businesses of South Bend, the department is organized into four teams that work collaboratively:
Neighborhood Development, Business Development, Planning & Community Resources, Engagement & Economic Empowerment.
The Department of Community Investment uses a variety of different funding mechanisms. Its primary operations are funded primarily through the economic development portion of the Local
Income Tax (LIT), as well as (to a lessor extent) federal grants and staff contracts. This department also works with the Redevelopment Commission to use resources gained from Tax Increment
Financing (TIF) on economic development projects.
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. In 2021, two (2) new positions were added to support the operations of
the new revolving loan fund grant that the City received from the EDA. Additional capacity can be used to support Business Licensing to reduce the work load of a Code Inspector.
--- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 209, 210, 211, 212, 217, 219, 221, 230, 315, 317, 324, 328, 352, 404, 407, 408, 410, 422, 425, 429, 430, 433, 435, 436, 439, 454, 600, 752, 753, 754,
756, 759, and 760 --- does not include interfund transfers or interfund allocations between these funds
115
City of South Bend, Indiana 2021 Budget
Department of Community Investment
2021 Objectives and Metrics
Neighborhood and Community Engagement
2019 Actual 2020 Est. 2021 Goal
Metric 1: Neighborhood Plans Developed 204
Metric 2: Owner Occupied Home Repair 13 30 40
Metric 3: Building Inspector Certifications 88% 88% 100%
Business and Workforce Development
2019 Actual 2020 Est. 2021 Goal
Metric 1: Job retention / creation City-supported projects 489 150 250
Metric 2: Residents receiving workforce grants 177 250 400
Metric 3: Private investment in City-supported projects $106.9 M $75 M $100 M
Protect the Vulnerable
2019 Actual 2020 Est. 2021 Goal
Metric 1: Plan Development and Implementation Status N/A N/A Implemented
• Objective: Promote and stabilize the City's neighborhoods through revitalization services and direct assistance.
• Objective: Make the City of South Bend an attractive location for employers
• Objective: Develop comprehensive plan for supporting the City's homeless population
Code Enforcement Neighborhood Cleanup
116
City of South Bend, Indiana 2021 Budget
FUND INFORMATION
117
City of South Bend, Indiana 2021 Budget
GENERAL FUND
118
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Fund Type General Fund Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 40,719,333 42,705,987 39,697,892 40,660,123 39,300,913 38,705,445 38,705,445 38,705,445 38,705,445 (1,359,210) -3%
Intergov./ Shared Revenues 4,544,341 4,750,922 4,295,772 4,837,996 3,943,752 3,701,193 3,701,193 3,701,193 3,701,193 (894,244) -18%
Intergov./ Grants - 419,724 244,724 244,724 177,238 186,100 195,405 205,175 215,434 (67,486) -28%
Licenses & Permits 267,811 283,282 266,700 303,527 265,025 267,275 269,525 270,025 270,025 (38,502) -13%
Charges for Services 1,547,039 1,626,516 5,360,965 4,741,092 4,713,599 4,739,533 4,758,553 4,777,865 4,797,474 (27,493) -1%
Fines, Forfeitures, and Fees 16,760 24,068 8,525 10,825 8,525 8,525 8,525 8,525 8,525 (2,300) -21%
Interest Earnings 476,266 907,722 470,000 314,143 548,936 479,961 340,855 182,437 4,674 234,793 75%
Donations 937,302 1,534,957 1,365,000 1,364,932 1,452,800 1,365,000 1,365,000 1,393,000 1,393,000 87,868 6%
Other Income 1,451,559 1,602,843 1,497,690 1,562,451 1,459,420 1,466,828 1,469,284 1,471,789 1,474,344 (103,031) -7%
Interfund Allocation Reimb 5,428,374 7,460,048 8,523,017 8,563,135 9,896,054 10,069,073 10,216,943 10,366,989 10,519,245 1,332,919 16%
PILOT 6,332,487 6,340,990 6,221,791 6,221,791 6,154,321 6,154,321 6,154,321 6,154,321 6,154,321 (67,470) -1%
Interfund Transfers In 428,423 135,000 3,441,966 6,228,132 2,827,215 1,620,000 1,620,000 1,620,000 1,720,000 (3,400,917) -55%
Total Revenue 62,149,694 67,792,059 71,394,042 75,052,871 70,747,798 68,763,254 68,805,049 68,856,764 68,963,680 (4,305,073) -6%
Expenditures by Subdivisions
Mayor 871,046 864,336 937,459 1,117,529 1,005,985 1,039,071 1,061,387 1,082,318 1,104,254 (111,544) -10%
Community Initiatives - - 703,488 703,488 940,881 709,022 717,410 726,081 735,014 237,393 34%
City Clerk 517,289 498,306 556,675 571,490 665,083 682,142 695,995 707,828 720,963 93,593 16%
Common Council 571,337 536,158 696,412 730,055 693,909 720,407 737,120 753,521 770,799 (36,146) -5%
General City 43,000 43,000 43,000 45,000 43,000 43,000 43,000 43,000 43,000 (2,000) -4%
Finance 2,394,684 2,469,719 2,261,251 2,278,109 2,277,123 2,388,696 2,451,488 2,494,981 2,559,205 (986) 0%
Human Resources - - 617,286 615,286 734,444 762,804 779,836 796,092 813,422 119,158 19%
Diversity & Inclusion - - 496,891 508,776 568,390 579,602 587,150 593,946 601,333 59,614 12%
Human Rights General 367,811 257,243 315,748 315,802 438,592 456,466 466,421 476,269 486,602 122,790 39%
Legal Dept 1,088,046 1,177,385 1,405,683 1,405,880 1,557,916 1,621,089 1,659,109 1,696,557 1,735,728 152,036 11%
Police General 29,229,159 30,011,366 30,225,276 30,302,621 30,551,690 32,296,171 33,441,640 34,077,195 34,726,996 249,069 1%
Crime Lab - - 631,268 631,268 797,312 824,871 842,158 858,145 875,331 166,044 26%
Fire General 21,516,603 21,716,141 25,839,504 26,979,976 26,468,401 27,706,441 28,881,618 29,432,161 30,004,080 (511,575) -2%
Training Center - - 466,500 49,935 148,000 148,490 148,990 149,500 150,020 98,065 196%
EMS - - 538,218 654,622 810,101 826,515 833,140 840,002 847,096 155,479 24%
Morris PAC 953,526 1,091,053 1,288,573 1,503,719 1,360,920 1,429,914 1,460,224 1,490,168 1,521,404 (142,799) -9%
Palais Royale 404,127 358,410 391,950 400,782 218,047 215,772 219,878 223,885 228,036 (182,735) -46%
Engineering 1,472,705 2,724,221 3,162,960 3,405,513 3,303,257 3,399,218 3,461,413 3,523,069 3,589,827 (102,256) -3%
Sustainability - 171,719 377,567 479,036 199,146 271,935 275,341 278,328 281,514 (279,890) -58%
AmeriCorps 17,368 357,600 438,333 453,453 417,483 464,089 485,021 506,758 514,498 (35,970) -8%
Total Expenditures 59,446,701 62,276,656 71,394,042 73,652,340 73,199,680 76,585,715 79,248,339 80,749,804 82,309,122 (452,660) -1%
Expenditures by Type
Personnel
Salaries & Wages 35,265,084 36,055,875 41,213,347 41,442,180 40,770,894 42,301,861 44,003,194 44,897,418 45,792,318 (671,286) -2%
Fringe Benefits 13,256,488 11,145,074 14,112,093 14,110,870 13,912,565 16,204,521 17,068,099 17,569,294 18,093,407 (198,305) -1%
Other Personnel Costs 390 - - - - - - - - - -
Total Personnel 48,521,962 47,200,949 55,325,440 55,553,050 54,683,459 58,506,382 61,071,293 62,466,712 63,885,725 (869,591) -2%
Supplies 1,200,753 1,609,558 2,427,154 2,576,497 2,292,821 2,288,024 2,198,951 2,199,824 2,200,991 (283,676) -11%
Services & Charges
Professional Services 944,025 1,380,819 1,856,319 2,620,050 2,045,289 1,845,660 1,862,545 1,862,986 1,868,175 (574,761) -22%
Printing & Advertising 116,792 134,261 234,467 202,658 220,773 222,809 224,899 228,663 232,422 18,115 9%
Utilities 661,703 689,427 710,924 745,124 778,508 786,989 800,721 814,725 829,010 33,384 4%
Repairs & Maintenance 1,370,951 2,110,509 2,328,372 2,588,138 2,460,404 2,479,147 2,498,315 2,517,816 2,537,707 (127,734) -5%
Grants & Subsidies 58,916 46,026 450,000 449,248 325,000 355,000 365,000 375,000 385,000 (124,248) -28%
Education & Training 133,978 91,606 273,980 311,655 241,484 237,645 238,390 239,663 240,463 (70,171) -23%
Travel 70,823 87,683 103,935 72,068 92,168 93,669 93,529 95,260 97,122 20,100 28%
Other Services & Charges 420,434 394,145 574,025 698,845 587,849 591,318 594,963 599,028 603,017 (110,996) -16%
Debt Service Principal 172,668 151,720 175,349 175,350 149,565 3,880 3,997 4,118 4,242 (25,785) -15%
Debt Service Interest & Fees 11,824 6,245 7,797 7,798 2,240 459 341 221 96 (5,558) -71%
Interfund Allocations 5,746,373 7,614,119 6,910,980 6,910,980 9,320,120 9,174,733 9,295,395 9,345,788 9,425,152 2,409,140 35%
Interfund Transfers Out 500 634,475 - 675,579 - - - - - (675,579) -100%
Total Services & Charges 9,708,986 13,341,034 13,626,148 15,457,493 16,223,400 15,791,309 15,978,095 16,083,268 16,222,406 765,907 5%
Capital 15,000 125,115 15,300 65,300 - - - - - (65,300) -100%
Total Expenditures 59,446,701 62,276,656 71,394,042 73,652,340 73,199,680 76,585,715 79,248,339 80,749,804 82,309,122 (452,660) -1%
Net Surplus / (Deficit)2,702,993 5,515,403 - 1,400,531 (2,451,882) (7,822,461) (10,443,290) (11,893,040) (13,345,442)
Beginning Cash Balance 36,417,969 38,854,906 44,871,229 46,271,760 43,819,878 35,997,417 25,554,127 13,661,087 Cash Reserves Target
Cash Adjustments (266,055) 500,919 - - - - - -
Ending Cash Balance 38,854,906 44,871,229 46,271,760 43,819,878 35,997,417 25,554,127 13,661,087 315,645
Cash Reserves Target 20,806,345 21,796,830 25,778,319 25,619,888 26,805,000 27,736,919 28,262,431 28,808,193
Fund Purpose:
35% of Annual expenditures
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. Due to declining revenues, the General Fund will not be able to sustain current levels of spending. In recent years, this fund has received interfund transfers from the income
tax funds (#404 and #408) in order to support operations. The forecast shows that if expenses continue to rise and the level of interfund transfers stay around $1.6 million per year, the General Fund will
spend down its cash reserves by 2025.
119
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Mayor's Office
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 489,548 537,624 572,098 592,508 584,707 596,022 607,561 619,334 631,342 (7,801) -1%
Fringe Benefits 202,305 181,423 215,808 205,398 208,360 236,195 244,353 252,915 261,832 2,962 1%
Total Personnel 691,853 719,047 787,906 797,906 793,067 832,217 851,914 872,249 893,174 (4,839) -1%
Supplies 830 750 700 10,700 850 859 868 877 886 (9,850) -92%
Services & Charges
Professional Services - - 7,000 184,070 7,000 7,140 7,283 7,429 7,578 (177,070) -96%
Printing & Advertising 22,895 18,742 40,928 27,528 40,500 41,300 42,116 42,998 43,847 12,972 47%
Repairs & Maintenance 567 250 100 350 150 150 200 200 200 (200) -57%
Education & Training 4,225 105 1,800 1,750 1,000 1,500 1,500 2,000 2,000 (750) -43%
Travel 3,691 5,059 5,000 300 5,000 5,100 5,202 5,306 5,412 4,700 1567%
Other Services & Charges 796 186 600 1,500 500 550 650 650 650 (1,000) -67%
Debt Service Principal 3,608 - - - - - - - - - -
Debt Service Interest & Fees 536 - - - - - - - - - -
Interfund Allocations 142,046 120,197 93,425 93,425 157,918 150,255 151,654 150,609 150,507 64,493 69%
Total Services & Charges 178,364 144,539 148,853 308,923 212,068 205,995 208,605 209,192 210,194 (96,855) -31%
Total Expenditures 871,046 864,336 937,459 1,117,529 1,005,985 1,039,071 1,061,387 1,082,318 1,104,254 (111,544) -10%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Community Initiatives
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - - 148,500 148,230 223,064 227,524 232,074 236,715 241,449 74,834 50%
Fringe Benefits - - 51,988 52,258 89,817 103,498 107,336 111,366 115,565 37,559 72%
Total Personnel - - 200,488 200,488 312,881 331,022 339,410 348,081 357,014 112,393 56%
Services & Charges
Professional Services - - 153,000 153,000 403,000 153,000 153,000 153,000 153,000 250,000 163%
Grants & Subsidies - - 350,000 350,000 225,000 225,000 225,000 225,000 225,000 (125,000) -36%
Total Services & Charges - - 503,000 503,000 628,000 378,000 378,000 378,000 378,000 125,000 25%
Total Expenditures - - 703,488 703,488 940,881 709,022 717,410 726,081 735,014 237,393 34%
Division 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.
The Professional Services budget was much higher in 2020 than 2021 due to a one-time services contract ($180k) with a law enforcement consulting firm. 21CP Solutions was brought in to evaluate the
South Bend Police Department and provide suggestions for policy improvements.
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.
In 2020, two new positions were added: GVI Program Manager and Director of Community Initiatives. In 2021, two full-time positions will be transferred from the VPA Recreation Division (Parks &
Recreation Fund #201) to this division and the positions will be retitled Violence Prevention Coordinator II.
This division has $225,000 in grants for violence reduction initiatives in the community, and $380,000 set aside for the S.A.V.E. Program through Goodwill.
120
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
City Clerk
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 252,036 258,911 291,397 291,397 310,119 316,033 322,065 328,217 334,492 18,722 6%
Fringe Benefits 101,244 85,361 118,181 118,181 121,838 139,005 143,871 148,978 154,301 3,657 3%
Total Personnel 353,280 344,272 409,578 409,578 431,957 455,038 465,936 477,195 488,793 22,379 5%
Supplies 4,398 11,385 6,800 6,800 4,700 4,794 4,889 4,987 5,086 (2,100) -31%
Services & Charges
Professional Services 26,812 20,177 43,000 37,210 27,500 28,050 28,611 29,183 29,766 (9,710) -26%
Printing & Advertising 28,674 33,443 28,040 23,565 27,500 28,050 28,612 29,184 29,768 3,935 17%
Repairs & Maintenance 5,344 6,491 5,000 33,180 5,000 5,100 5,202 5,306 5,412 (28,180) -85%
Education & Training 3,233 2,880 3,060 2,385 3,000 3,060 3,121 3,183 3,247 615 26%
Travel 1,693 481 7,089 1,989 5,000 5,100 5,202 5,306 5,412 3,011 151%
Other Services & Charges 2,949 2,849 5,152 7,827 4,500 4,590 4,681 4,775 4,870 (3,327) -43%
Interfund Allocations 90,906 76,327 48,956 48,956 155,926 148,360 149,741 148,709 148,609 106,970 219%
Total Services & Charges 159,612 142,649 140,297 155,112 228,426 222,310 225,170 225,646 227,084 73,314 47%
Total Expenditures 517,289 498,306 556,675 571,490 665,083 682,142 695,995 707,828 720,963 93,593 16%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Common Council
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 194,749 195,562 225,764 225,764 226,304 229,949 233,666 237,455 241,325 540 0%
Fringe Benefits 119,188 100,195 143,857 143,857 143,997 173,516 180,866 188,581 196,657 140 0%
Total Personnel 313,937 295,757 369,621 369,621 370,301 403,465 414,532 426,036 437,982 680 0%
Supplies 10,068 2,784 9,500 9,590 5,000 5,000 5,000 5,000 5,000 (4,590) -48%
Services & Charges
Professional Services 139,506 162,889 217,308 225,028 217,308 221,654 226,087 230,608 235,220 (7,720) -3%
Printing & Advertising 11,012 12,558 14,076 13,776 9,097 9,258 9,422 9,589 9,760 (4,679) -34%
Repairs & Maintenance 20,461 - 4,845 41,345 1,255 1,278 1,301 1,325 1,349 (40,090) -97%
Education & Training 790 496 12,226 10,726 12,000 3,000 3,060 3,121 3,183 1,274 12%
Travel 242 1,378 10,000 4,500 10,000 10,200 10,404 10,612 10,824 5,500 122%
Other Services & Charges 13,188 3,764 16,500 13,133 14,010 14,280 14,555 14,835 15,121 877 7%
Interfund Allocations 62,134 56,532 42,336 42,336 54,938 52,272 52,759 52,395 52,360 12,602 30%
Total Services & Charges 247,332 237,616 317,291 350,844 318,608 311,942 317,588 322,485 327,817 (32,236) -9%
Total Expenditures 571,337 536,158 696,412 730,055 693,909 720,407 737,120 753,521 770,799 (36,146) -5%
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.
This department is funded by property tax revenue collected in the General Fund.
From 2020 to 2021, the salary caps for the following positions will increase: Executive Assistant to the City Clerk - increase 15% | Chief Deputy Clerk - increase 14% | Ordinance Violations Bureau Clerk
- increase 4.5%. City-wide, all salary caps will increase by 0.8% from 2020 to 2021. Printing and advertising includes $19,500 for required legal notices in the newspaper to adverstise public meetings.
The Common Council is 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.
The Common Council is funded by property tax revenue collected in the General Fund.
The budget accounts for the wages and benefits for the nine (9) Council Members along with some costs associated with public meetings. In 2021, the annual salary will be $20,256. There is a small budget
of $44,000 for interns. Professional services include $200k for legal services for the Council. $5,000 is budgeted for upgrades for the informal meeting room.
121
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Controller's Office
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 1,499,948 1,619,488 1,349,985 1,355,885 1,445,027 1,497,047 1,527,034 1,557,622 1,588,822 89,142 7%
Fringe Benefits 565,152 502,640 496,175 490,275 540,798 618,728 640,817 663,998 688,144 50,523 10%
Other Personnel Costs 390 - - - - - - - - - -
Total Personnel 2,065,491 2,122,128 1,846,160 1,846,160 1,985,825 2,115,775 2,167,851 2,221,620 2,276,966 139,665 8%
Supplies 13,679 14,283 16,420 18,818 16,420 16,420 16,420 16,420 16,420 (2,398) -13%
Services & Charges
Professional Services 61,497 51,168 69,000 82,000 55,000 46,000 55,000 46,000 55,000 (27,000) -33%
Printing & Advertising 976 327 1,999 2,299 2,000 2,000 2,000 2,000 2,000 (299) -13%
Repairs & Maintenance 3,350 784 1,100 2,255 1,100 1,100 1,100 1,100 1,100 (1,155) -51%
Education & Training 8,823 7,175 5,760 4,360 5,760 5,760 5,760 5,760 5,760 1,400 32%
Travel 8,103 12,343 6,000 3,305 6,000 6,000 6,000 6,000 6,000 2,695 82%
Other Services & Charges 26,294 33,225 11,585 15,685 11,585 11,585 11,585 11,585 11,585 (4,100) -26%
Debt Service Principal 7,526 - - - - - - - - - -
Debt Service Interest & Fees 1,693 - - - - - - - - - -
Interfund Allocations 196,753 228,287 303,227 303,227 193,433 184,056 185,772 184,496 184,374 (109,794) -36%
Interfund Transfers Out 500 - - - - - - - - - -
Total Services & Charges 315,515 333,308 398,671 413,131 274,878 256,501 267,217 256,941 265,819 (138,253) -33%
Total Expenditures 2,394,684 2,469,719 2,261,251 2,278,109 2,277,123 2,388,696 2,451,488 2,494,981 2,559,205 (986) 0%
Revenue
Other Income 18,712 19,801 5,000 14,094 5,000 5,000 5,000 5,000 5,000 (9,094) -65%
Total Revenue 18,712 19,801 5,000 14,094 5,000 5,000 5,000 5,000 5,000 (9,094) -65%
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.
87% of the Controller's Office budget is for the wages and benefits of its 22 full-time staff members which include payroll, purchasing, and accounting staff. Professional services budgeted include bond
continuing disclosure, arbitrage compliance, actuarial evaluation for GASB 74 (done every other year), and CAFR preparation. Education and training budgeted includes funding for travel to conferences
and membership dues for professional organizations. Printing and advertising is for the cost of printing the budget book, comprehensive annual financial report (CAFR), and legal notices in the
newspaper.
In 2020, Human Resources (6 positions) and the Office of Diversity & Inclusion (2 positions) were 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.
122
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Human Resources
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - - 373,580 373,580 446,303 455,397 464,673 474,134 483,784 72,723 19%
Fringe Benefits - - 144,079 144,079 170,653 194,848 201,824 209,142 216,768 26,574 18%
Total Personnel - - 517,659 517,659 616,956 650,245 666,497 683,276 700,552 99,297 19%
Supplies - - 750 750 750 750 750 750 750 - 0%
Services & Charges
Printing & Advertising - - 7,060 7,060 7,060 6,861 6,778 6,899 7,017 - 0%
Repairs & Maintenance - - - 200 - - - - - (200) -100%
Education & Training - - 3,200 3,200 3,200 3,200 3,200 3,200 3,200 - 0%
Travel - - 3,000 1,000 3,000 3,000 3,000 3,000 3,000 2,000 200%
Other Services & Charges - - 6,300 6,100 6,000 6,000 6,000 6,000 6,000 (100) -2%
Interfund Allocations - - 79,317 79,317 97,478 92,748 93,611 92,967 92,903 18,161 23%
Total Services & Charges - - 98,877 96,877 116,738 111,809 112,589 112,066 112,120 19,861 21%
Total Expenditures - - 617,286 615,286 734,444 762,804 779,836 796,092 813,422 119,158 19%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Human Rights
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 176,018 116,754 163,686 163,686 238,622 242,974 247,413 251,941 256,560 74,936 46%
Fringe Benefits 65,074 30,779 64,207 64,207 90,378 104,038 107,853 111,859 116,036 26,171 41%
Total Personnel 241,092 147,533 227,893 227,893 329,000 347,012 355,266 363,800 372,596 101,107 44%
Supplies 898 1,022 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Services & Charges
Professional Services - 2,902 600 900 1,070 1,070 1,070 1,070 1,070 170 19%
Printing & Advertising - - 1,571 1,271 1,571 1,521 1,501 1,531 1,560 300 24%
Repairs & Maintenance 10,046 9,275 9,200 10,054 9,200 9,200 9,200 9,200 9,200 (854) -8%
Education & Training 1,461 2,320 2,500 1,300 2,500 2,500 2,500 2,500 2,500 1,200 92%
Other Services & Charges 46,083 44,701 45,839 46,239 48,076 49,254 50,468 51,718 53,005 1,837 4%
Interfund Allocations 68,231 49,491 27,145 27,145 46,175 44,909 45,416 45,450 45,671 19,030 70%
Total Services & Charges 125,821 108,689 86,855 86,909 108,592 108,454 110,155 111,469 113,006 21,683 25%
Total Expenditures 367,811 257,243 315,748 315,802 438,592 456,466 466,421 476,269 486,602 122,790 39%
Revenue
Other Income 21,734 39,613 30,000 30,069 30,000 30,000 30,000 30,000 30,000 (69) 0%
Total Revenue 21,734 39,613 30,000 30,069 30,000 30,000 30,000 30,000 30,000 (69) 0%
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 was separated into its own division budget. Personnel (6 positions), supplies, and services associated with Human Resources were transferred out of the Controller's budget
and budgeted in this division going forward. In 2021, one (1) full-time position will be transferred from the Liability Insurance Fund (#226) to Human Resources.
The purpose of the South Bend Human Rights Commission (HRC) is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation
or gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and
education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to unlock
the doors of discrimination.
This division is funded by property tax revenue collected in the General Fund. Starting in 2019, as part of the interlocal agreement, St Joseph County will pay $30,000 a year to support the HRC. Federal
grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC) are received in the Human Rights Federal Grant Fund (#258).
In 2017, the South Bend Human Rights Commission entered into an interlocal agreement with St. Joseph County. In 2019, the South Bend Human Rights Commission handled 4,279 inquiries, both city
and county. The continued partnership with St. Joseph County, to investigate discrimination complaints, has resulted in an increase in caseload. The agreement calls for the County to reimburse HRC in
the amount of $30,000 per year to support the costs associated with the increased caseload.
In 2021, the Director of Human Rights position was added back. The Director of Human Rights will serve on the senior leadership team of the Office of Diversity and Inclusion and provide strategic
leadership for the administration, operation, and functions of the Human Rights Commission in accordance with the City of South Bend Human Rights Ordinance and St. Joseph County Human Rights
Ordinance. The director shall manage staff in the identification, investigation, mediation, and adjudication of human rights discrimination claims in housing, employment, public accommodations, and
education.
123
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Diversity & Inclusion
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - - 209,582 219,582 226,777 230,692 234,685 238,759 242,913 7,195 3%
Fringe Benefits - - 71,867 73,752 75,209 85,583 88,576 91,717 94,991 1,457 2%
Total Personnel - - 281,449 293,334 301,986 316,275 323,261 330,476 337,904 8,652 3%
Supplies - - 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Services & Charges
Professional Services - - 80,000 79,200 80,000 80,000 80,000 80,000 80,000 800 1%
Printing & Advertising - - 1,500 2,200 3,000 3,000 3,000 3,000 3,000 800 36%
Repairs & Maintenance - - - 100 - - - - - (100) -100%
Education & Training - - 100,000 96,500 100,000 100,000 100,000 100,000 100,000 3,500 4%
Travel - - 5,000 4,650 10,000 10,000 10,000 10,000 10,000 5,350 115%
Other Services & Charges - - 8,500 12,350 8,500 8,500 8,500 8,500 8,500 (3,850) -31%
Interfund Allocations - - 18,942 18,942 63,404 60,327 60,889 60,470 60,429 44,462 235%
Total Services & Charges - - 213,942 213,942 264,904 261,827 262,389 261,970 261,929 50,962 24%
Total Expenditures - - 496,891 508,776 568,390 579,602 587,150 593,946 601,333 59,614 12%
Revenue
Charges for Services - - 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - 0%
Donations - - - 50,000 - - - - - (50,000) -100%
Total Revenue - - 35,000 85,000 35,000 35,000 35,000 35,000 35,000 (50,000) -59%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Living Cities Inclusive Procurement Grant:
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.
2020: Living Cities Inclusive Procurement grant $50,000
2021: Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-$175)
In 2020, the Office of Diversity & Inclusion was separated into its own division budget. Personnel (3 positions), supplies, and services associated with Diversity & Inclusion were transferred out of the
Controller's budget and budgeted in this division going forward.
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
On June 5, 2019, the Citi Foundation and Living Cities announced the expansion of the City Accelerator initiative on Inclusive Procurement, a retake on its fourth cohort, to 10 additional U.S. cities,
including South Bend. The 10 cities will work together over the next year to pursue a range of projects to find innovative, effective, locally-tailored strategies to leverage public purchasing power to
develop firms owned by people of color. Local initiatives range from implementing aggressive outreach strategies, developing procurement portals and creating an ecosystem of support services for firms
owned by people of color to increase their opportunities to gain city contracts.
Using the recommendations from the first City of South Bend MWBE Disparity Study for Purchasing and Contracting, the City’s project will focus on leveraging over $1.8 billion combined contracting
and procurement spending of the top 10 employers in South Bend. This will help to create, stabilize, and scale up MBE/MWBE’s that offer the goods, services, professional services and contracting used
locally every day to address the longstanding racial wealth divide through entrepreneurship.
In addition to a $50,000 grant, each city will receive a combination of coaching, technical assistance and implementation resources in the coming year. Cities may consider local policy reform, supplier
diversity engagement, improved contract compliance practices, utilization of tax incentives and economic development tools. Technical assistance for the effort will be provided by Griffin & Strong, a law
and public policy consulting firm specializing in disparity research and supplier diversity for government entities and private corporations.
124
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Legal Department
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 708,726 798,210 970,872 970,197 996,152 1,016,901 1,038,060 1,059,648 1,081,667 25,955 3%
Fringe Benefits 272,218 251,604 328,080 328,755 345,475 391,165 404,893 419,290 434,275 16,720 5%
Total Personnel 980,943 1,049,814 1,298,952 1,298,952 1,341,627 1,408,066 1,442,953 1,478,938 1,515,942 42,675 3%
Supplies 2,962 1,771 3,550 3,747 3,550 3,621 3,693 3,767 3,842 (197) -5%
Services & Charges
Professional Services 420 475 2,550 2,550 2,550 2,601 2,653 2,706 2,760 - 0%
Printing & Advertising - - 706 706 500 510 520 530 541 (206) -29%
Repairs & Maintenance - - - 100 - - - - - (100) -100%
Education & Training 6,917 10,998 12,000 10,900 11,000 11,220 11,444 11,673 11,906 100 1%
Travel 1,315 2,804 5,000 4,900 5,000 5,100 5,202 5,306 5,412 100 2%
Other Services & Charges 17,336 14,804 20,105 21,205 18,800 19,176 19,560 19,951 20,350 (2,405) -11%
Interfund Allocations 78,152 96,719 62,820 62,820 174,889 170,795 173,084 173,686 174,975 112,069 178%
Total Services & Charges 104,140 125,800 103,181 103,181 212,739 209,402 212,463 213,852 215,944 109,558 106%
Total Expenditures 1,088,046 1,177,385 1,405,683 1,405,880 1,557,916 1,621,089 1,659,109 1,696,557 1,735,728 152,036 11%
Revenue
Other Income 5,072 394 - - - - - - - - -
Charges for Services 57,380 66,475 79,991 112,943 91,799 92,533 93,273 94,019 94,771 (21,144) -19%
Interfund Allocation Reimb - 54,689 56,529 56,529 - - - - - (56,529) -100%
Total Revenue 62,452 121,558 136,520 169,472 91,799 92,533 93,273 94,019 94,771 (77,673) -46%
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 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 2021, that allocation
will be discontinued as the position is already covered by the administrative cost allocation.
86% of the Legal Department's budget is for the wages and benefits of its tweleve (12) full-time staff members and seasonal interns. From 2020 to 2021, the personnel budget increased as one (1) full-time
Paralegal position was transferred from the Liability Insurance Fund (#226) to the Legal Department's budget in the General Fund (#101). This position is under the Legal Department but was
historically budgeted in Fund #226 because the position focuses on liability and workers' comp related matters.
Interfund allocations have increased as a result of a Worker's Compensation claim allocated to Legal between 2017-2019. All other items in the "Services and Charges" category have been decreased.
125
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Engineering
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 651,541 1,630,795 1,841,018 1,820,893 1,816,881 1,852,469 1,888,773 1,925,804 1,963,570 (4,012) 0%
Fringe Benefits 247,411 515,864 617,268 617,393 645,176 725,801 749,876 775,138 801,431 27,783 5%
Total Personnel 898,952 2,146,659 2,458,286 2,438,286 2,462,057 2,578,270 2,638,649 2,700,942 2,765,001 23,771 1%
Supplies 13,530 12,665 22,700 33,723 22,700 22,300 22,150 21,900 21,900 (11,023) -33%
Services & Charges
Professional Services 118,203 139,573 160,000 404,791 150,000 150,000 148,000 147,000 147,000 (254,791) -63%
Printing & Advertising 2,265 3,520 8,535 8,774 8,535 8,383 8,261 8,193 8,123 (239) -3%
Repairs & Maintenance 19,988 4,840 26,500 33,300 26,500 26,500 26,500 26,500 26,500 (6,800) -20%
Education & Training 24,323 7,953 21,000 19,500 21,000 21,000 21,000 21,000 21,000 1,500 8%
Travel 11,736 9,682 15,250 15,250 15,250 15,250 13,500 13,500 13,500 - 0%
Other Services & Charges 17,788 18,918 21,300 22,498 21,300 21,300 20,700 20,700 20,500 (1,198) -5%
Debt Service Principal 20,099 14,637 10,755 10,756 8,259 3,880 3,997 4,118 4,242 (2,497) -23%
Debt Service Interest & Fees 1,190 407 194 195 624 459 341 221 96 429 220%
Interfund Allocations 344,631 365,366 418,440 418,440 567,032 551,876 558,315 558,995 561,965 148,592 36%
Total Services & Charges 560,223 564,896 681,974 933,504 818,500 798,648 800,614 800,227 802,926 (115,004) -12%
Total Expenditures 1,472,705 2,724,221 3,162,960 3,405,513 3,303,257 3,399,218 3,461,413 3,523,069 3,589,827 (102,256) -3%
Revenue
Licenses & Permits 146,082 160,730 127,000 168,920 127,000 129,250 131,500 132,000 132,000 (41,920) -25%
Charges for Services 115,926 136,717 224,597 367,961 192,000 196,000 200,000 204,000 208,000 (175,961) -48%
Other Income 10,503 10,321 5,000 26,597 5,000 5,000 5,000 5,000 5,000 (21,597) -81%
Interfund Allocation Reimb - 1,400,059 1,436,881 1,436,881 1,449,233 1,494,160 1,513,584 1,533,261 1,553,193 12,352 1%
Total Revenue 272,510 1,707,827 1,793,478 2,000,359 1,773,233 1,824,410 1,850,084 1,874,261 1,898,193 (227,126) -11%
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 Engineering division's budget is primarily personnel costs. Personnel changes in 2021 include the addition of one (1) full-time Engineer II and the elimination of the budget for permanent part-time
engineers. Supplies include office supplies and supplies for engineers to perform field work. Professional Services include consulting and design services for various Public Works projects.
126
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Office of Sustainability
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - 81,071 110,252 110,092 85,548 87,259 89,004 90,784 92,600 (24,544) -22%
Fringe Benefits - 26,572 30,801 30,961 28,965 32,503 33,583 34,716 35,893 (1,996) -6%
Total Personnel - 107,643 141,053 141,053 114,513 119,762 122,587 125,500 128,493 (26,540) -19%
Supplies - 3,934 23,800 41,070 1,250 12,250 12,250 12,250 12,250 (39,820) -97%
Services & Charges
Professional Services - 37,201 190,000 209,250 53,000 110,000 110,000 110,000 110,000 (156,250) -75%
Printing & Advertising - - 674 674 675 675 675 675 675 1 0%
Education & Training - 18 2,800 2,800 1,400 1,400 1,400 1,400 1,400 (1,400) -50%
Travel - 201 3,800 635 2,162 2,162 2,162 2,162 2,162 1,527 240%
Other Services & Charges - 3,487 5,700 23,814 6,000 6,500 6,900 7,100 7,300 (17,814) -75%
Interfund Allocations - 19,234 9,740 9,740 20,146 19,186 19,367 19,241 19,234 10,406 107%
Total Services & Charges - 60,142 212,714 246,913 83,383 139,923 140,504 140,578 140,771 (163,530) -66%
Capital - - - 50,000 - - - - - (50,000) -100%
Total Expenditures - 171,719 377,567 479,036 199,146 271,935 275,341 278,328 281,514 (279,890) -58%
Revenue
Other Income 69,005 - - 9,300 - - - - - (9,300) -100%
Total Revenue 69,005 - - 9,300 - - - - - (9,300) -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
In 2019, the Office of Sustainability:
- Implemented event recycling, water bottle filling station, and bottle-filling drinking fountains in partnership with VPA.
- Participated in utility proceedings to advocate for residents and municipal departments.
- Committed to Global Covenant of Mayors for Climate and Energy.
- Provided state, regional, and local leadership and technical assistance on climate, waste, and sustainability.
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.
Professional services are for climate action and climate adaptation planning. Rate case participation will not be funded by Sustainability except for specific renewable or efficiency actions at the Indiana
Utility Regulatory Commission (IURC). No implementation activity or capital projects will be schedule for 2021. The Office of Sustainability will not install any electric vehicle chargers, however intends
to install, one per year thereafter for the next several years. Therefore showing a decrease in supplies, services and capital.
Note: Prior to 2019, this division was accounted for in the Central Services Fund (#222).
127
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
AmeriCorps Grant Program
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 13,424 244,129 262,722 262,722 263,032 265,103 267,215 269,369 271,566 310 0%
Fringe Benefits 3,252 40,651 57,060 57,060 57,140 63,949 65,837 67,818 69,883 80 0%
Total Personnel 16,677 284,780 319,782 319,782 320,172 329,052 333,052 337,187 341,449 390 0%
Supplies 53 43,669 48,850 53,068 30,850 30,510 30,796 31,111 31,457 (22,218) -42%
Services & Charges
Professional Services - 12,054 44,051 52,653 44,051 46,131 50,619 55,556 46,131 (8,602) -16%
Printing & Advertising - 594 1,200 1,200 1,200 1,230 1,265 1,304 1,350 - 0%
Repairs & Maintenance - - - - 400 400 400 400 400 400 -
Education & Training - 4,769 7,624 9,424 3,624 8,005 8,405 8,826 9,267 (5,800) -62%
Travel - 10,609 10,006 10,006 10,006 11,007 12,107 13,318 14,650 - 0%
Grants & Subsidies - - - - - 30,000 40,000 50,000 60,000 - -
Other Services & Charges 638 1,125 6,820 7,320 7,180 7,754 8,377 9,056 9,794 (140) -2%
Total Services & Charges 638 29,151 69,701 80,603 66,461 104,527 121,173 138,460 141,592 (14,142) -18%
Total Expenditures 17,368 357,600 438,333 453,453 417,483 464,089 485,021 506,758 514,498 (35,970) -8%
Revenue
Intergov./ Grants - 117,240 177,238 177,238 177,238 186,100 195,405 205,175 215,434 - 0%
Interfund Transfers In - 135,000 70,000 105,000 120,000 120,000 120,000 120,000 120,000 15,000 14%
Total Revenue - 252,240 247,238 282,238 297,238 306,100 315,405 325,175 335,434 15,000 5%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Results of AmeriCorps Program Jan-May 2019
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.
What is AmeriCorps?
- AmeriCorps is a network of national service programs, made up of three primary
programs that each take a different approach to improving lives and fostering civic
engagement.
- Members commit their time to address critical community needs like increasing
academic achievement, mentoring youth, fighting poverty, and preparing for disasters.
- AmeriCorps help communities recover from damage caused by natural and other
disasters, as well as, assist to build affordable housing units for families to increase
economic opportunity for those living in poverty.
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.
• Living Allowance line item = largest increase. Due to 1) additional members awarded by AmeriCorps and 2) assumed 10% increase in living allowance beginning in Sept. 2021 (to be covered by increase
in grant award June 2021). Additional members will serve in DCI, SBFD, and other depts. Additional members have minimal impact on program overhead or staffing costs.
• Supplies, services and charges decrease as program becomes established and startup tasks and purchases have been completed.
• AmeriCorps is a reimbursement grant, so the City is required to budget for the total cost of the program. While the program grows to serve more residents and provide capacity to more City programs,
the proportion of expenses reimbursed by a grant increases every year. In other words, the percent of total costs that the City matches decreases every year.
• Completed multiple calls with each of 721 residents for the South Bend Home Repair umbrella program (over 1,800 hours in conversation
with residents)
• Served 29 home owners with assessments and 21 home owners with basic energy improvements, with 14 home owners receiving additional
energy improvements.
• Engaged 2,000 community members with energy education at Science Alive
• Formalized partnerships with 1st Source Bank and Indiana Michigan Power for in-kind funding, training, and materials
• Engaged volunteers in two projects for Back the Bend
• Provided event recycling at 3 community events
• Approx. 3,000 hours of service from 5 full-time members
• Onboarded an additional 25 summer members - 8 in SB Green Corps, 3 in Community Investment, 3 in Diversity and Inclusion, 1 in VPA,
and 10 at Unity Gardens - for a total of 11,550 hours of service for the City and community this summer.
128
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Police Department
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 17,703,733 17,218,225 17,208,074 16,921,827 16,627,644 17,473,947 18,258,656 18,665,819 19,063,977 (294,183) -2%
Fringe Benefits 6,365,856 5,275,228 5,737,594 5,738,869 5,468,221 6,575,867 6,957,576 7,150,283 7,351,929 (270,648) -5%
Total Personnel 24,069,590 22,493,452 22,945,668 22,660,696 22,095,865 24,049,814 25,216,232 25,816,102 26,415,906 (564,831) -2%
Supplies 715,253 905,823 1,274,943 1,325,893 1,152,960 1,152,960 1,062,960 1,062,960 1,062,960 (172,933) -13%
Services & Charges
Professional Services 434,585 657,704 575,000 889,558 710,000 705,000 705,000 705,000 705,000 (179,558) -20%
Printing & Advertising - - 24,721 24,721 24,721 24,100 23,840 24,216 24,586 - 0%
Utilities 183,917 185,066 174,408 174,408 174,408 177,557 180,768 184,043 187,384 - 0%
Repairs & Maintenance 327,995 906,259 1,042,027 1,003,738 980,199 980,199 980,199 980,199 980,199 (23,539) -2%
Education & Training 4,785 350 - - - - - - - - -
Travel 1,433 1,339 250 250 250 250 250 250 250 - 0%
Grants & Subsidies 15,916 3,026 57,000 56,248 57,000 57,000 57,000 57,000 57,000 752 1%
Other Services & Charges 270,597 252,846 336,908 372,758 349,908 350,408 350,908 351,408 351,908 (22,850) -6%
Debt Service Principal 141,435 137,083 139,178 139,178 141,306 - - - - 2,128 2%
Debt Service Interest & Fees 8,406 5,837 3,742 3,742 1,616 - - - - (2,126) -57%
Interfund Allocations 3,055,248 4,333,272 3,651,431 3,651,431 4,863,457 4,798,883 4,864,483 4,896,017 4,941,803 1,212,026 33%
Interfund Transfers Out - 26,423 - - - - - - - - -
Total Services & Charges 4,444,316 6,509,206 6,004,665 6,316,032 7,302,865 7,093,397 7,162,448 7,198,133 7,248,130 986,833 16%
Capital - 102,885 - - - - - - - - -
Total Expenditures 29,229,159 30,011,366 30,225,276 30,302,621 30,551,690 32,296,171 33,441,640 34,077,195 34,726,996 249,069 1%
Revenue
Charges for Services - - - 8,316 - - - - - (8,316) -100%
Donations - - 7,500 7,500 7,500 7,500 7,500 7,500 7,500 - 0%
Other Income 292,508 613,356 453,450 493,660 457,000 457,000 457,000 457,000 457,000 (36,660) -7%
Interfund Transfers In - - - 1,547,272 - - - - - (1,547,272) -100%
Total Revenue 292,508 613,356 460,950 2,056,748 464,500 464,500 464,500 464,500 464,500 (1,592,248) -77%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
2021 Changes to Budgeted Personnel
+1 Crime Resource Specialist, +2 Police Recruits, –5 Sworn Officers, –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), –1 Director of Civilian Services
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. Funding for the PAL Program is also budgeted in the C.O.P.S. M.O.R.E. Grant Fund (#295). See pictures
below.
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).
129
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Police Crime Lab
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - - 424,616 424,616 463,759 472,462 481,339 490,393 499,629 39,143 9%
Fringe Benefits - - 160,375 160,375 167,982 192,098 198,997 206,236 213,781 7,607 5%
Total Personnel - - 584,991 584,991 631,741 664,560 680,336 696,629 713,410 46,750 8%
Supplies - - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 - 0%
Services & Charges
Debt Service Principal - - 25,416 25,416 - - - - - (25,416) -100%
Debt Service Interest & Fees - - 3,861 3,861 - - - - - (3,861) -100%
Interfund Allocations - - - - 148,571 143,311 144,822 144,516 144,921 148,571 -
Total Services & Charges - - 29,277 29,277 148,571 143,311 144,822 144,516 144,921 119,294 407%
Total Expenditures - - 631,268 631,268 797,312 824,871 842,158 858,145 875,331 166,044 26%
Revenue
Charges for Services - - - 7,000 - - - - - (7,000) -100%
Total Revenue - - - 7,000 - - - - - (7,000) -100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Personnel & Supplies
In 2020, seven (7) existing positions were 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 allows for the Police 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 included 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.
Interfund Allocations
Starting in 2021, the Crime Lab will be charged for the Information Technology (IT) Allocation and the Administrative Cost Allocation.
This division was created to track expenditures related to South Bend Police Department Crime
Lab.
The lab has served the following agencies:
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
• Indiana State Police
• St Joseph County
• Metro Homicide
• Elkhart County
• City of Elkhart
• City of Goshen
• Mishawaka Police
Dept
• Michigan City Police
• City of Niles
• La Porte County
• Other Smaller Agencies
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.
130
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Fire Department
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 13,090,460 12,884,584 16,336,954 16,836,954 16,126,290 16,616,084 17,375,376 17,701,953 18,034,999 (710,664) -4%
Fringe Benefits 5,044,259 3,938,049 5,551,703 5,557,340 5,452,133 6,214,955 6,576,094 6,757,890 6,948,342 (105,207) -2%
Total Personnel 18,134,719 16,822,632 21,888,657 22,394,294 21,578,423 22,831,039 23,951,470 24,459,843 24,983,341 (815,871) -4%
Supplies 405,751 585,336 570,437 722,561 666,391 650,437 650,437 650,437 650,437 (56,170) -8%
Services & Charges
Professional Services 163,002 294,517 224,000 250,440 204,000 204,000 204,000 204,000 204,000 (46,440) -19%
Printing & Advertising 132 - 22,214 5,214 22,214 21,609 21,355 21,723 22,082 17,000 326%
Utilities 275,135 287,600 284,666 339,666 340,000 345,300 350,706 356,221 361,846 334 0%
Repairs & Maintenance 911,197 1,042,780 807,000 1,234,971 1,032,000 1,047,400 1,063,108 1,079,130 1,095,473 (202,971) -16%
Education & Training 76,396 51,604 93,000 78,000 73,000 73,000 73,000 73,000 73,000 (5,000) -6%
Travel 38,825 38,139 20,500 9,500 20,500 20,500 20,500 20,500 20,500 11,000 116%
Other Services & Charges 12,470 5,702 38,500 54,800 38,500 38,500 38,500 38,500 38,500 (16,300) -30%
Interfund Allocations 1,498,978 1,979,778 1,890,530 1,890,530 2,493,373 2,474,656 2,508,542 2,528,807 2,554,901 602,843 32%
Interfund Transfers Out - 608,052 - - - - - - - - -
Total Services & Charges 2,976,134 4,308,172 3,380,410 3,863,121 4,223,587 4,224,965 4,279,711 4,321,881 4,370,302 360,466 9%
Total Expenditures 21,516,603 21,716,141 25,839,504 26,979,976 26,468,401 27,706,441 28,881,618 29,432,161 30,004,080 (511,575) -2%
Revenue
Intergov./ Grants - 302,484 67,486 67,486 - - - - - (67,486) -100%
Licenses & Permits - -24,000 24,000 24,000 24,000 24,000 24,000 24,000 - 0%
Charges for Services - 409 4,500 1,152 4,500 4,500 4,500 4,500 4,500 3,348 291%
Donations - 345 - 420 87,800 - - - - 87,380 20805%
Other Income 7,213 11,447 2,000 6,073 1,000 1,000 1,000 1,000 1,000 (5,073) -84%
Interfund Transfers In - - 1,771,992 3,474,135 707,215 - - - - (2,766,920) -80%
Total Revenue 7,213 314,685 1,869,978 3,573,266 824,515 29,500 29,500 29,500 29,500 (2,748,751) -77%
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.
2021 is the fourth year of a 4-year collective bargaining agreement - the negotiated 2% increase in wages from 2020 to 2021 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.
- In 2021, the Community Paramedic Program will continue 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 was 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 moved all firefighters 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 was impractical due to frequently changing assignments. EMS expenditures related to billing are 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).
131
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Fire Training Center
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Supplies - - 323,500 14,535 5,000 5,000 5,000 5,000 5,000 (9,535) -66%
Services & Charges
Utilities - - 33,000 8,500 33,000 33,490 33,990 34,500 35,020 24,500 288%
Repairs & Maintenance - - 110,000 26,900 110,000 110,000 110,000 110,000 110,000 83,100 309%
Total Services & Charges - - 143,000 35,400 143,000 143,490 143,990 144,500 145,020 83,100 235%
Total Expenditures - - 466,500 49,935 148,000 148,490 148,990 149,500 150,020 73,565 147%
Revenue
Charges for Services - - 50,000 5,000 50,000 50,000 50,000 50,000 50,000 45,000 900%
Total Revenue - - 50,000 5,000 50,000 50,000 50,000 50,000 50,000 45,000 900%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Emergency Medical Services
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages - - 138,605 138,605 150,859 153,876 156,955 160,093 163,296 12,254 9%
Fringe Benefits - - 73,548 78,048 75,932 89,329 92,875 96,599 100,490 (2,116) -3%
Total Personnel - - 212,153 216,653 226,791 243,205 249,830 256,692 263,786 10,138 5%
Supplies - - 65,496 262,900 332,900 332,900 332,900 332,900 332,900 70,000 27%
Services & Charges
Professional Services - - 80,610 31,210 80,610 80,610 80,610 80,610 80,610 49,400 158%
Printing & Advertising - - 12,200 4,900 12,200 12,200 12,200 12,200 12,200 7,300 149%
Repairs & Maintenance - - 133,600 6,600 133,600 133,600 133,600 133,600 133,600 127,000 1924%
Education & Training - - 4,000 66,000 4,000 4,000 4,000 4,000 4,000 (62,000) -94%
Other Services & Charges - - 20,000 56,200 20,000 20,000 20,000 20,000 20,000 (36,200) -64%
Interfund Allocations - - 10,159 10,159 - - - - - (10,159) -100%
Total Services & Charges - - 260,569 175,069 250,410 250,410 250,410 250,410 250,410 75,341 43%
Total Expenditures - - 538,218 654,622 810,101 826,515 833,140 840,002 847,096 155,479 24%
Revenue
Charges for Services - - 3,593,000 3,228,125 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 364,875 11%
Total Revenue - - 3,593,000 3,228,125 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 364,875 11%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, 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.
From 2019 through 2021, 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).
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 were moved to the General Fund. Moving EMS revenue and expenditures into the General Fund simplified accounting.
This budget covers the cost of four (4) 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.
132
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Morris Performing Arts Center
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 363,209 381,917 505,675 505,675 539,806 568,122 578,645 589,378 600,327 34,131 7%
Fringe Benefits 187,894 147,033 210,020 210,580 230,491 263,443 272,872 282,768 293,089 19,911 9%
Total Personnel 551,102 528,950 715,695 716,255 770,297 831,565 851,517 872,146 893,416 54,042 8%
Supplies 20,327 20,954 26,886 39,050 25,000 25,582 26,094 26,616 27,148 (14,050) -36%
Services & Charges
Professional Services - 2,160 10,200 18,190 10,200 10,404 10,612 10,824 11,040 (7,990) -44%
Printing & Advertising 25,151 43,730 46,694 55,113 60,000 62,112 63,354 64,621 65,913 4,887 9%
Utilities 120,748 128,031 136,268 138,818 139,100 141,535 144,367 147,254 150,199 282 0%
Repairs & Maintenance 40,721 85,650 107,000 112,141 100,000 102,000 104,040 106,121 108,244 (12,141) -11%
Education & Training 3,025 2,938 4,500 4,300 - - - - - (4,300) -100%
Travel 3,786 5,648 11,000 13,743 - - - - - (13,743) -100%
Other Services & Charges 9,062 10,358 19,455 19,655 18,350 19,029 19,409 19,797 20,192 (1,305) -7%
Interfund Allocations 179,604 240,405 210,875 210,875 237,973 237,687 240,831 242,789 245,252 27,098 13%
Interfund Transfers Out - - - 175,579 - - - - - (175,579) -100%
Total Services & Charges 382,097 518,920 545,992 748,414 565,623 572,767 582,613 591,406 600,840 (182,791) -24%
Capital - 22,230 - - - - - - - - -
Total Expenditures 953,526 1,091,053 1,288,573 1,503,719 1,360,920 1,429,914 1,460,224 1,490,168 1,521,404 (142,799) -9%
Revenue
Charges for Services 1,131,903 1,220,096 1,139,000 740,018 700,000 714,000 728,280 742,846 757,703 (40,018) -5%
Interfund Allocation Reimb - - - 40,118 86,746 89,435 90,598 91,776 92,969 46,628 116%
Other Income 50,540 46,536 50,000 48,982 25,000 30,400 30,808 31,224 31,648 (23,982) -49%
Total Revenue 1,182,443 1,266,632 1,189,000 829,118 811,746 833,835 849,686 865,846 882,320 (17,372) -2%
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's
residents, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center (Morris PAC) 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.
There are many Personnel changes in 2021. The Manager I-Assistant Box Office position is not funded and will be eliminated. The Manager-Assistant Facility Operations position will be transferred from
the Palais Royale Division to the Morris PAC Division (within the General Fund #101). The Marketing Manager position will be transferred back from the VPA Experience Division to the Morris PAC
Division (from Fund #201 to #101). The Manager Facility Operations (MPAC) position will continue to be paid out of the Morris PAC Division and the associated wages and benefits will be 100%
allocated back to the Parking Garage Fund (#601). The General Manager-Venues position will continue to be paid out of the Century Center Operations Fund (#670) and the associated wages and
benefits will be allocated back to the Morris PAC Division at 50% (this expense is part of interfund allocations). City-wide, all salary caps will increase by 0.3% from 2020 to 2021.
Due to the COVID-19 pandemic, the Morris Performing Arts Center was shut down for several months during 2020 and several employees were furloughed. Actual expenditures for 2020 are expected to
come in under budget and be much lower than previous years.
133
City of South Bend, Indiana 2021 Budget
Fund 101 - General Fund
Palais Royale Ballroom
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Expenditures by Type
Personnel
Salaries & Wages 121,692 88,606 79,967 79,967 - - - - - (79,967) -100%
Fringe Benefits 82,636 49,675 39,482 39,482 - - - - - (39,482) -100%
Total Personnel 204,328 138,282 119,449 119,449 - - - - - (119,449) -100%
Supplies 13,006 5,181 13,322 13,792 5,000 5,141 5,244 5,349 5,455 (8,792) -64%
Services & Charges
Printing & Advertising 25,686 21,346 22,349 23,657 - - - - - (23,657) -100%
Utilities 81,902 88,730 82,582 83,732 92,000 89,107 90,890 92,707 94,561 8,268 10%
Repairs & Maintenance 31,283 54,179 82,000 82,904 61,000 62,220 63,465 64,735 66,030 (21,904) -26%
Education & Training - - 510 510 - - - - - (510) -100%
Travel - - 2,040 2,040 - - - - - (2,040) -100%
Other Services & Charges 3,233 2,181 10,761 15,761 14,640 13,892 14,170 14,453 14,742 (1,121) -7%
Interfund Allocations 29,690 48,511 43,637 43,637 45,407 45,412 46,109 46,641 47,248 1,770 4%
Total Services & Charges 171,794 214,947 243,879 252,241 213,047 210,631 214,634 218,536 222,581 (39,194) -16%
Capital 15,000 - 15,300 15,300 - - - - - (15,300) -100%
Total Expenditures 404,127 358,410 391,950 400,782 218,047 215,772 219,878 223,885 228,036 (182,735) -46%
Revenue
Charges for Services 236,085 197,585 229,572 230,272 42,000 49,200 49,200 49,200 49,200 (188,272) -82%
Other Income 22,540 18,694 20,000 19,300 100,400 102,408 104,456 106,545 108,676 81,100 420%
Total Revenue 258,625 216,280 249,572 249,572 142,400 151,608 153,656 155,745 157,876 (107,172) -43%
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.
As a result of a new catering contract, in 2021, the Palais Royale personnel budget will be eliminated. One position (Manager-Assistant Facility Operations) will be transferred to the Morris Performing
Arts Center budget (within the same fund) and one position will be eliminated (Administrative Assistant I). All utilities are paid for by the City and will be reimbursed by the caterer (included in the Other
Income). All other expenses are being reduced or eliminated.
This division is funded by property tax revenue collected in the General Fund. Charges for Services is for the rental of the retail space. Other Income is the reimbursement from the caterer for utilities and
LaSalle Grill for refuse and recycle service.
134
City of South Bend, Indiana 2021 Budget
PUBLIC WORKS FUNDS
135
City of South Bend, Indiana 2021 Budget
Fund 202 - Motor Vehicle Highway
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 6,870,730 3,209,051 3,041,250 2,984,250 3,041,250 3,046,250 3,051,250 3,056,250 3,061,250 57,000 2%
Licenses & Permits -3,150 3,000 3,000 3,000 3,000 3,000 3,000 3,000 - 0%
Charges for Services 246,361 253,301 232,670 280,209 232,670 234,916 237,185 239,478 241,793 (47,539) -17%
Interest Earnings 137,767 165,725 28,864 40,925 26,878 ----(14,047) -34%
Debt Proceeds ---1,778,948 -----(1,778,948) -100%
Other Income 56,611 42,383 5,300 56,727 5,300 5,300 5,300 5,300 5,300 (51,427) -91%
Interfund Allocation Reimb -138,150 149,020 149,020 150,163 154,818 156,830 158,869 160,936 1,143 1%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 3,500,000 4,000,000 6,000,000 6,000,000 6,250,000 (1,437,750) -29%
Total Revenue 11,126,434 7,663,825 7,897,854 10,230,829 6,959,261 7,444,284 9,453,565 9,462,897 9,722,279 (3,271,568) -32%
Expenditures by Activity
Streets/Traffic & Lighting 8,941,494 9,441,018 7,230,493 10,249,312 7,146,111 7,751,621 7,914,401 8,006,520 8,241,449 (3,103,201) -30%
Curb & Sidewalk 1,322,900 1,494,709 1,681,932 1,765,355 1,480,290 1,513,821 1,527,223 1,541,299 1,555,522 (285,065) -16%
Total Expenditures 10,264,393 10,935,727 8,912,425 12,014,667 8,626,401 9,265,442 9,441,624 9,547,819 9,796,971 (3,388,266) -28%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,602,952 2,295,114 3,007,958 2,994,880 3,029,181 3,063,859 3,099,217 3,135,844 (13,078) 0%
Fringe Benefits 1,351,638 970,717 928,777 1,242,477 1,240,258 1,416,162 1,462,165 1,510,509 1,561,130 (2,219) 0%
Total Personnel 4,236,841 3,573,668 3,223,891 4,250,435 4,235,138 4,445,343 4,526,024 4,609,726 4,696,974 (15,297) 0%
Supplies 1,701,021 1,080,335 1,209,775 1,750,474 764,833 1,315,429 1,316,999 1,318,586 1,320,188 (985,641) -56%
Services & Charges
Professional Services 670,422 645,007 749,014 745,722 483,476 483,476 483,476 483,476 483,476 (262,246) -35%
Printing & Advertising 263 222 5,740 4,115 3,250 3,250 3,250 3,250 3,250 (865)-21%
Utilities 45,568 49,037 49,200 51,320 48,231 48,231 48,231 48,231 48,231 (3,089) -6%
Repairs & Maintenance 1,706,018 424,771 1,047,588 820,214 555,941 553,634 553,811 553,990 554,170 (264,273) -32%
Education & Training 4,425 9,540 15,000 15,000 15,000 15,000 15,000 15,000 15,000 - 0%
Travel 1,716 3,391 15,000 15,000 5,000 5,000 5,000 5,000 5,000 (10,000) -67%
Other Services & Charges 94,989 177,033 123,284 193,506 128,070 128,070 128,070 128,070 128,070 (65,436) -34%
Debt Service Principal 719,631 734,901 869,006 785,006 920,461 788,761 855,733 853,401 992,287 135,455 17%
Debt Service Interest & Fees 36,899 45,227 69,940 69,940 47,245 49,849 55,716 62,146 64,681 (22,695) -32%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 1,419,756 1,429,399 1,450,314 1,466,943 1,485,644 (115,231) -8%
Interfund Transfers Out -2,500,000 -------- -
Total Services & Charges 4,298,664 6,217,408 4,478,759 4,234,810 3,626,430 3,504,670 3,598,601 3,619,507 3,779,809 (608,380) -14%
Capital 27,868 64,316 - 1,778,948 - - - - - (1,778,948) -100%
Total Expenditures 10,264,393 10,935,727 8,912,425 12,014,667 8,626,401 9,265,442 9,441,624 9,547,819 9,796,971 (3,388,266) -28%
Net Surplus / (Deficit)862,040 (3,271,902) (1,014,571) (1,783,838) (1,667,140) (1,821,158) 11,941 (84,922) (74,692)
Beginning Cash Balance 7,132,834 7,993,003 4,743,203 2,959,365 1,292,225 (528,933) (516,992) (601,914) Cash Reserves Target
Cash Adjustments (1,871) 22,101 ------
Ending Cash Balance 7,993,003 4,743,203 2,959,365 1,292,225 (528,933) (516,992) (601,914) (676,606)
Cash Reserves Target 2,566,098 2,733,932 3,003,667 2,156,600 2,316,361 2,360,406 2,386,955 2,449,243
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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, the Street Department revived its crack-sealing program in an effort to mitigate water infiltration through cracks in the street surface. During the 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.
Not only does this office provide traffic control in construction areas for the Offices of Streets & 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.
• 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.
136
City of South Bend, Indiana 2021 Budget
Fund 266 - MVH Restricted Fund
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues - 3,209,051 3,041,250 2,984,250 3,041,250 3,046,250 3,051,250 3,056,250 3,061,250 57,000 2%
Interest Earnings - 15,007 144 12,800 187 9,402 9,523 9,642 9,758 (12,613) -99%
Total Revenue - 3,224,058 3,041,394 2,997,050 3,041,437 3,055,652 3,060,773 3,065,892 3,071,008 44,387 1%
Expenditures by Type
Personnel
Salaries & Wages - 290,561 988,102 253,678 353,095 356,064 359,065 361,922 365,176 99,417 39%
Fringe Benefits - 148,185 441,276 149,156 140,277 160,977 166,229 171,710 203,385 (8,879) -6%
Total Personnel - 438,746 1,429,378 402,834 493,372 517,041 525,294 533,632 568,561 90,538 22%
Supplies - 1,355,841 1,157,640 1,264,026 1,189,768 1,051,309 1,052,067 1,052,832 1,053,604 (74,258) -6%
Services & Charges
Repairs & Maintenance - 774,629 439,246 1,293,246 1,358,110 1,478,063 1,474,340 1,470,529 1,440,133 64,864 5%
Total Services & Charges - 774,629 439,246 1,293,246 1,358,110 1,478,063 1,474,340 1,470,529 1,440,133 64,864 5%
Capital - - - - - - - - - - -
Total Expenditures - 2,569,216 3,026,264 2,960,106 3,041,250 3,046,413 3,051,701 3,056,993 3,062,298 81,144 3%
Net Surplus / (Deficit)- 654,842 15,130 36,944 187 9,239 9,072 8,899 8,710
Beginning Cash Balance - - 650,402 687,346 687,533 696,772 705,844 714,743 Cash Reserves Target
Cash Adjustments - (4,440) - - - - - -
Ending Cash Balance - 650,402 687,346 687,533 696,772 705,844 714,743 723,453
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
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.
137
City of South Bend, Indiana 2020 Budget
Motor Vehicle Highway Budget Summary - Fund 202 & 266
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Historical Revenue by Fund
202 Motor Vehicle Highway 11,126,434 7,663,825 7,897,854 10,230,829 6,959,261 7,444,284 9,453,565 9,462,897 9,722,279 (3,271,568) -32%
266 MVH Restricted - 3,224,058 3,041,394 2,997,050 3,041,437 3,055,652 3,060,773 3,065,892 3,071,008 44,387 1%
Total Revenue 11,126,434 10,887,884 10,939,248 13,227,879 10,000,698 10,499,936 12,514,338 12,528,789 12,793,287 (3,227,181) -24%
Revenue by Type
Intergov./ Shared Revenues 6,870,730 6,418,102 6,082,500 5,968,500 6,082,500 6,092,500 6,102,500 6,112,500 6,122,500 114,000 2%
Licenses & Permits - 3,150 3,000 3,000 3,000 3,000 3,000 3,000 3,000 - 0%
Charges for Services 246,361 253,301 232,670 280,209 232,670 234,916 237,185 239,478 241,793 (47,539) -17%
Interest Earnings 137,767 180,733 29,008 53,725 27,065 9,402 9,523 9,642 9,758 (26,660) -50%
Debt Proceeds - - - 1,778,948 - - - - - (1,778,948) -100%
Other Income 56,611 42,383 5,300 56,727 5,300 5,300 5,300 5,300 5,300 (51,427) -91%
Interfund Allocation Reimb - 138,150 149,020 149,020 150,163 154,818 156,830 158,869 160,936 1,143 1%
Interfund Transfers In 3,814,963 3,852,066 4,437,750 4,937,750 3,500,000 4,000,000 6,000,000 6,000,000 6,250,000 (1,437,750) -29%
Total Revenue 11,126,434 10,887,884 10,939,248 13,227,879 10,000,698 10,499,936 12,514,338 12,528,789 12,793,287 (3,227,181) -24%
Expenditures by Fund
Motor Vehicle Highway (#202) 10,264,393 10,935,727 8,912,425 12,014,667 8,626,401 9,265,442 9,441,624 9,547,819 9,796,971 (3,388,266) -28%
MVH Restricted (#266)- 2,569,216 3,026,264 2,960,106 3,041,250 3,046,413 3,051,701 3,056,993 3,062,298 81,144 3%
Total Expenditures 10,264,393 13,504,943 11,938,689 14,974,773 11,667,651 12,311,855 12,493,325 12,604,812 12,859,269 (3,307,122) -22%
Expenditures by Division
Streets / Traffic & Lighting 8,941,494 12,010,234 10,256,757 13,209,418 10,187,361 10,798,034 10,966,102 11,063,513 11,303,747 (3,022,057) -23%
Curb & Sidewalk 1,322,900 1,494,709 1,681,932 1,765,355 1,480,290 1,513,821 1,527,223 1,541,299 1,555,522 (285,065) -16%
Total Expenditures 10,264,393 13,504,943 11,938,689 14,974,773 11,667,651 12,311,855 12,493,325 12,604,812 12,859,269 (3,307,122) -22%
Expenditures by Type
Personnel
Salaries & Wages 2,885,203 2,893,512 3,283,216 3,261,636 3,347,975 3,385,245 3,422,924 3,461,139 3,501,020 86,339 3%
Fringe Benefits 1,351,638 1,118,902 1,370,053 1,391,633 1,380,535 1,577,139 1,628,394 1,682,219 1,764,515 (11,098) -1%
Total Personnel 4,236,841 4,012,414 4,653,269 4,653,269 4,728,510 4,962,384 5,051,318 5,143,358 5,265,535 75,241 2%
Supplies 1,701,021 2,436,176 2,367,415 3,014,500 1,954,601 2,366,738 2,369,066 2,371,418 2,373,792 (1,059,899) -35%
Services & Charges
Professional Services 670,422 645,007 749,014 745,722 483,476 483,476 483,476 483,476 483,476 (262,246) -35%
Printing & Advertising 263 222 5,740 4,115 3,250 3,250 3,250 3,250 3,250 (865) -21%
Utilities 45,568 49,037 49,200 51,320 48,231 48,231 48,231 48,231 48,231 (3,089) -6%
Repairs & Maintenance 1,706,018 1,199,400 1,486,834 2,113,460 1,914,051 2,031,697 2,028,151 2,024,519 1,994,303 (199,409) -9%
Education & Training 4,425 9,540 15,000 15,000 15,000 15,000 15,000 15,000 15,000 - 0%
Travel 1,716 3,391 15,000 15,000 5,000 5,000 5,000 5,000 5,000 (10,000) -67%
Other Services & Charges 94,989 177,033 123,284 193,506 128,070 128,070 128,070 128,070 128,070 (65,436) -34%
Debt Service Principal 719,631 734,901 869,006 785,006 920,461 788,761 855,733 853,401 992,287 135,455 17%
Debt Service Interest & Fees 36,899 45,227 69,940 69,940 47,245 49,849 55,716 62,146 64,681 (22,695) -32%
Interfund Allocations 1,018,733 1,628,279 1,534,987 1,534,987 1,419,756 1,429,399 1,450,314 1,466,943 1,485,644 (115,231) -8%
Interfund Transfers Out - 2,500,000 - - - - - - - - -
Total Services & Charges 4,298,664 6,992,037 4,918,005 5,528,056 4,984,540 4,982,733 5,072,941 5,090,036 5,219,942 (543,516) -10%
Capital 27,868 64,316 - 1,778,948 - - - - - (1,778,948) -100%
Total Expenditures 10,264,393 13,504,943 11,938,689 14,974,773 11,667,651 12,311,855 12,493,325 12,604,812 12,859,269 (3,307,122) -22%
Net Surplus / (Deficit)862,040 (2,617,060) (999,441) (1,746,894) (1,666,953) (1,811,919) 21,013 (76,023) (65,982)
Beginning Cash Balance 7,132,834 7,993,003 5,393,605 3,646,711 1,979,758 167,839 188,852 112,829 Cash Reserves Target
Cash Adjustments (1,871) 17,661 - - - - - -
Ending Cash Balance 7,993,003 5,393,605 3,646,711 1,979,758 167,839 188,852 112,829 46,847
Cash Reserves Target 2,566,098 3,376,236 3,743,693 2,916,913 3,077,964 3,123,331 3,151,203 3,214,817
Fund Purpose:
25% of Annual expenditures
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 summary shows the combined Motor Vehicle Highway (MVH) Fund and MVH Restricted Fund. These funds account 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, the Street Department revived its crack-sealing program in an effort to mitigate water infiltration through cracks in the street surface. During the 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 & 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.
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.
138
City of South Bend, Indiana 2021 Budget
Fund 251 - Local Roads & Streets
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 1,827,580 1,858,579 1,539,462 1,781,618 1,539,462 1,544,462 1,549,462 1,554,462 1,559,462 (242,156) -14%
Intergov./ Grants 292,498 117,020 350,000 107,844 350,000 100,000 100,000 100,000 100,000 242,156 225%
Interest Earnings 70,031 132,553 4,098 34,098 7,007 3,652 2,344 1,761 1,913 (27,091) -79%
Other Income 412,635 38,375 - 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 1,896,469 1,648,114 1,651,806 1,656,223 1,661,375 (42,951) -2%
Expenditures by Type
Supplies 555,400 63,646 250,000 58,876 350,000 250,000 250,000 200,000 150,000 291,124 494%
Services & Charges
Professional Services 14,000 175,032 80,000 688,976 80,000 - - - - (608,976) -88%
Repairs & Maintenance 764,121 376,289 1,250,000 1,792,316 - 250,000 250,000 250,000 250,000 (1,792,316) -100%
Other Services & Charges - 5,000 15,000 5,000 15,000 - - - - 10,000 200%
Interfund Transfers Out 284,500 617,569 1,000,000 1,000,000 2,000,000 1,000,000 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 2,095,000 1,250,000 1,250,000 1,250,000 1,250,000 (1,391,292) -40%
Capital 391,854 2,095,286 400,000 2,252,797 300,000 400,000 250,000 250,000 250,000 (1,952,797) -87%
Total Expenditures 2,009,875 3,332,822 2,995,000 5,797,965 2,745,000 1,900,000 1,750,000 1,700,000 1,650,000 (3,052,965) -53%
Net Surplus / (Deficit) 592,869 1,313,706 (1,101,440) (3,858,545) (848,531) (251,886) (98,194) (43,777) 11,375
Beginning Cash Balance 3,340,696 3,919,938 5,233,148 1,374,603 526,072 274,186 175,992 132,215 Cash Reserves Target
Cash Adjustments (13,628) (495)- - - - - -
Ending Cash Balance 3,919,938 5,233,148 1,374,603 526,072 274,186 175,992 132,215 143,590
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
Expenditures in this fund are for general street maintenance, traffic calming, outsourced paving, and traffic signal maintenance. Expenditures are based on the revenues
received. There is no cash reserve requirement as this is a capital fund so it is spent down on capital projects.
In 2021, the City is proposing issuing an infrastructure bond to fund city-wide street improvements. Outsourced paving expenses will be reduced in this fund for 2021 as those
expenses can be covered by the infrastructure bond.
This fund supports a 50/50 matching grant (Community Crossings), funding $1,000,000 as the matching portion as an Interfund transfer to the Local Roads & Bridge Grant
Fund (#265). The transfer from this fund will be suspended in 2021 and the matching portion will be covered by the proposed new infrastructure bond (TBD). In 2022, this
fund will resume the $1,000,000 matching transfer.
139
City of South Bend, Indiana 2021 Budget
Fund 257 - LOIT Special Distribution
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 670,000 - - 144,097 - - - - - (144,097) -100%
Interest Earnings 37,969 10,922 2,181 2,181 129 2,092 2,121 2,149 2,178 (2,052) -94%
Other Income 185,734 92,453 - - - - - - - - -
Interfund Transfers In 254,000 - - - - - - - - - -
Total Revenue 1,147,703 103,375 2,181 146,278 129 2,092 2,121 2,149 2,178 (146,149) -100%
Expenditures by Type
Services & Charges
Professional Services 390,739 257,469 - 23,860 - - - - - (23,860) -100%
Interfund Transfers Out 1,340,000 - - - - - - - - - -
Total Services & Charges 1,730,739 257,469 - 23,860 - - - - - (23,860) -100%
Capital 939,155 434,025 - 140,227 - - - - - (140,227) -100%
Total Expenditures 2,669,894 691,494 - 164,087 - - - - - (164,087) -100%
Net Surplus / (Deficit) (1,522,191) (588,119) 2,181 (17,809) 129 2,092 2,121 2,149 2,178
Beginning Cash Balance 2,281,338 757,509 170,735 152,926 153,055 155,147 157,268 159,417 Cash Reserves Target
Cash Adjustments (1,638) 1,345 - - - - - -
Ending Cash Balance 757,509 170,735 152,926 153,055 155,147 157,268 159,417 161,595
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 265 - Local Road & Bridge Grant
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - 553,253 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0%
Interest Earnings 6,282 10,466 2,656 4,156 10 31 31 32 32 (4,146) -100%
Interfund Transfers In 1,370,500 553,253 1,000,000 1,523,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (523,000) -34%
Total Revenue 1,376,782 1,116,972 2,002,656 2,527,156 2,000,010 2,000,031 2,000,031 2,000,032 2,000,032 (527,146) -21%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,704,898 996,856 2,000,000 2,974,341 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (974,341) -33%
Other Services & Charges 334,741 - - - - - - - - - -
Total Expenditures 2,039,640 996,856 2,000,000 2,974,341 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (974,341) -33%
Net Surplus / (Deficit) (662,857) 120,116 2,656 (447,185) 10 31 31 32 32
Beginning Cash Balance 992,943 329,373 449,431 2,246 2,256 2,287 2,318 2,350 Cash Reserves Target
Cash Adjustments (712) (58) - - - - - -
Ending Cash Balance 329,373 449,431 2,246 2,256 2,287 2,318 2,350 2,382
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2021 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.
No reserve requirement -
one-time distribution -
spend down to zero
No reserve requirement -
Grant fund - spend down to
zero
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.
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 Roads & Streets Fund (#251).
In 2020/2021 the City is seeking $1 million in grant funding for each year. In 2020, the matching portion will be funded by an interfund transfer from Local Roads & Streets Fund (#251). In 2021, the
City is proposing issuing an infrastructure bond to fund city-wide street improvements which will also fund the $1,000,000 matching portion for 2021. In 2022, Local Roads & Streets Fund (#251) will
resume the interfund transfer match.
This fund also receives revenue from interest earned on the fund's cash balance.
140
City of South Bend, Indiana 2021 Budget
Fund 412 - Major Moves Construction
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - - - 669 - - - - - (669)-100%
Interest Earnings 50,664 69,658 8,000 20,000 7,533 8,220 8,916 4,831 791 (12,467) -62%
Other Income 493,328 584,181 493,328 493,328 493,329 493,328 493,328 138,515 120,892 1 0%
Total Revenue 543,992 653,840 501,328 513,997 500,862 501,548 502,244 143,346 121,683 (13,135) -3%
Expenditures by Type
Supplies ----450,000 ----450,000 -
Services & Charges
Professional Services - 1,502 500,000 597,870 - 450,000 450,000 450,000 425,000 (597,870) -100%
Repairs & Maintenance 671,364 710,820 - 142,099 - - - - - (142,099) -100%
Interfund Transfers Out - - - 523,000 - - - - - (523,000) -100%
Total Services & Charges 671,364 712,322 500,000 1,262,969 -450,000 450,000 450,000 425,000 (1,262,969) -100%
Capital 7,090 513,712 -932,316 -----(932,316) -100%
Total Expenditures 678,454 1,226,034 500,000 2,195,285 450,000 450,000 450,000 450,000 425,000 (1,745,285) -80%
Net Surplus / (Deficit) (134,462) (572,194) 1,328 (1,681,288) 50,862 51,548 52,244 (306,654) (303,317)
Beginning Cash Balance 2,910,880 2,765,949 2,195,972 514,684 565,546 617,094 669,338 362,684 Cash Reserves Target
Cash Adjustments (10,469) 2,216 - - - - - -
Ending Cash Balance 2,765,949 2,195,972 514,684 565,546 617,094 669,338 362,684 59,367
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
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.
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.
The 2020 adopted budget was $500,000. The 2020 amended budget includes open purchase orders carried forward from 2019 for active capital improvement projects. Therefore, the overall decrease of
$1.2M reflects open projects which most likely will close out in 2020. Also, in 2020, this fund budgeted for the Local Public Agency (LPA) Project Corby-Ironwood-Rockne intersection improvement
consisting of reconstruction of the existing signalized intersection.
For 2021, $450,000 is budgeted for the Streets Division to use for street paving materials.
141
City of South Bend, Indiana 2021 Budget
Fund 610 - Solid Waste Operations
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 5,408,816 5,463,922 5,604,450 5,610,650 5,506,237 5,506,237 5,506,237 5,506,237 5,506,237 (104,413) -2%
Interest Earnings 9,741 12,252 - 2,500 - - - - - (2,500) -100%
Other Income 75,596 13,220 12,700 98,586 45,500 45,500 45,500 45,500 45,500 (53,086) -54%
Interfund Transfers In - - - 250,000 - - - - - (250,000) -100%
Total Revenue 5,494,152 5,489,395 5,617,150 5,961,736 5,551,737 5,551,737 5,551,737 5,551,737 5,551,737 (409,999) -7%
Expenditures by Type
Personnel
Salaries & Wages 1,067,278 1,030,068 1,132,274 1,174,124 1,146,617 1,159,652 1,172,872 1,186,280 1,199,880 (27,507) -2%
Fringe Benefits 502,791 421,865 518,320 499,470 521,476 597,804 617,473 638,143 659,729 22,006 4%
Total Personnel 1,570,069 1,451,934 1,650,594 1,673,594 1,668,093 1,757,456 1,790,345 1,824,423 1,859,609 (5,501) 0%
Supplies 277,367 254,413 424,000 344,860 472,330 365,108 387,899 412,380 438,680 127,470 37%
Services & Charges
Printing & Advertising - - 5,193 994 5,193 5,053 4,994 5,079 5,162 4,199 422%
Repairs & Maintenance 972,796 810,289 720,000 1,170,799 995,000 905,852 992,937 1,088,731 1,194,104 (175,799) -15%
Education & Training 11,509 975 20,000 - 20,000 10,000 10,000 10,000 10,000 20,000 -
Travel 2,556 1,137 9,900 - 9,900 9,900 9,900 9,900 9,900 9,900 -
Other Services & Charges 884,322 998,584 1,036,700 1,227,946 1,114,933 1,145,778 1,177,548 1,210,271 1,243,976 (113,013) -9%
Interfund Allocations 851,115 998,406 958,978 958,978 1,185,129 1,180,290 1,200,037 1,213,446 1,229,813 226,151 24%
Interfund Transfers Out 1,004,039 1,053,026 1,231,349 979,349 1,065,255 1,012,627 794,661 677,011 580,346 85,906 9%
Total Services & Charges 3,726,338 3,862,416 3,982,120 4,338,066 4,395,410 4,269,500 4,190,077 4,214,438 4,273,301 57,344 1%
Capital - - - - - - - - - - -
Total Expenditures 5,573,774 5,568,762 6,056,714 6,356,520 6,535,833 6,392,064 6,368,321 6,451,241 6,571,590 179,313 3%
Net Surplus / (Deficit) (79,622) (79,367) (439,564) (394,784) (984,096) (840,327) (816,584) (899,504) (1,019,853)
Beginning Cash Balance 533,909 525,571 449,145 54,361 (929,735) (1,770,062) (2,586,646) (3,486,150) Cash Reserves Target
Cash Adjustments 71,284 2,941 - - - - - -
Ending Cash Balance 525,571 449,145 54,361 (929,735) (1,770,062) (2,586,646) (3,486,150) (4,506,004)
Cash Reserves Target 557,377 556,876 635,652 653,583 639,206 636,832 645,124 657,159
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
10% of Annual expenditures
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. Due to the annual increases in wages/benefits, maintenance, disposal and allocation costs the City is requesting trash/yard waste collection fee increase to cover expenses. Year after year
expenses increase but revenues have not.
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.
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).
At the end of 2020, the Common Council approved an interfund loan from the Sewage Works Operations Fund (#641) to this fund in order to ensure the cash balance was not negative at year-end. The
loan must be repaid by June 30, 2021.
142
City of South Bend, Indiana 2021 Budget
Fund 611 - Solid Waste Capital
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 1,642 5,423 617 617 - - - - - (617) -100%
Debt Proceeds - - - 375,000 - - - - - (375,000) -100%
Other Income 1,435 - - - - - - - - - -
Interfund Transfers In 1,004,039 1,053,026 1,231,349 1,231,349 1,065,255 1,012,627 794,661 677,011 580,346 (166,094) -13%
Total Revenue 1,007,115 1,058,449 1,231,966 1,606,966 1,065,255 1,012,627 794,661 677,011 580,346 (541,711) -34%
Expenditures by Type
Services & Charges
Debt Service Principal 937,090 970,891 1,159,236 1,159,236 1,002,558 949,109 743,447 632,209 551,634 (156,678) -14%
Debt Service Interest & Fees 65,381 67,113 72,113 72,113 62,697 63,518 51,214 44,802 28,712 (9,416) -13%
Total Services & Charges 1,002,470 1,038,004 1,231,349 1,231,349 1,065,255 1,012,627 794,661 677,011 580,346 (166,094) -13%
Capital - - - 469,000 - - - - - (469,000) -100%
Total Expenditures 1,002,470 1,038,004 1,231,349 1,700,349 1,065,255 1,012,627 794,661 677,011 580,346 (635,094) -37%
Net Surplus / (Deficit) 4,645 20,445 617 (93,383) - - - - -
Beginning Cash Balance 39,995 44,494 64,925 - - - - - Cash Reserves Target
Cash Adjustments (146) (15) 28,458 - - - - -
Ending Cash Balance 44,494 64,925 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
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. In 2021, two trucks are budgeted at $375,000 each.
143
City of South Bend, Indiana 2021 Budget
Fund 620 - Water Works Operations
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 15,388,333 18,428,418 19,419,036 19,419,036 18,768,653 19,486,851 19,486,851 19,486,851 19,486,851 (650,383) -3%
Interest Earnings 52,112 89,938 30,000 30,000 21,605 19,461 33,821 46,265 56,747 (8,395) -28%
Other Income 33,327 37,155 47,500 57,935 42,500 42,500 42,500 42,500 42,500 (15,435) -27%
Interfund Allocation Reimb 1,390,950 1,734,889 1,788,327 1,788,327 1,856,424 1,913,973 1,971,595 2,030,982 2,092,187 68,097 4%
Interfund Transfers In 108,690 159,826 100,000 100,000 103,534 126,798 147,166 167,841 188,790 3,534 4%
Total Revenue 16,973,411 20,450,225 21,384,863 21,395,298 20,792,716 21,589,583 21,681,933 21,774,439 21,867,075 (602,582) -3%
Expenditures by Subdivisions
Oper - Source Supply 778,667 768,471 835,500 778,715 778,000 778,000 793,560 809,431 825,619 (715) 0%
Maint - Source Supply 268,415 330,488 585,000 599,973 642,000 401,500 409,530 417,721 426,075 42,027 7%
Oper - Water Treatment 338,031 394,221 658,817 679,916 413,877 414,102 422,384 430,830 439,445 (266,039) -39%
Maint - Water Treatment 360,477 279,965 313,000 352,412 313,000 313,000 319,260 325,645 332,158 (39,412) -11%
Oper - Transmission & Distrib 275,558 292,643 348,050 335,583 348,050 348,650 355,623 362,735 369,990 12,467 4%
Maint - Transmission & Distrib 1,613,279 2,151,505 2,590,749 2,805,227 2,516,870 2,516,870 2,546,385 2,576,490 2,607,197 (288,357) -10%
Oper - Customer Accounts 817,616 1,821,492 1,150,980 1,666,029 1,347,715 1,118,800 1,138,996 1,159,595 1,180,607 (318,314) -19%
Admin & General 11,342,079 14,641,606 16,017,886 16,178,888 15,013,864 15,859,947 14,618,112 14,757,811 14,899,026 (1,165,024) -7%
Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 21,373,376 21,750,869 20,603,850 20,840,258 21,080,117 (2,023,367) -9%
Expenditures by Type
Personnel
Salaries & Wages 3,495,419 3,287,529 3,665,888 3,596,888 3,694,444 3,742,171 3,792,262 3,843,153 3,894,867 97,556 3%
Fringe Benefits 1,684,791 1,287,012 1,526,296 1,543,296 1,532,758 1,744,144 1,801,072 1,860,840 1,923,192 (10,538) -1%
Total Personnel 5,180,210 4,574,540 5,192,184 5,140,184 5,227,202 5,486,315 5,593,334 5,703,993 5,818,059 87,018 2%
Supplies 1,319,059 1,499,242 1,681,960 1,570,901 1,430,772 1,430,772 1,459,387 1,488,572 1,518,341 (140,129) -9%
Services & Charges
Professional Services 545,752 891,024 774,500 1,215,533 676,560 676,560 685,791 695,207 704,810 (538,973) -44%
Printing & Advertising 469 1,165 10,359 10,359 10,359 10,359 10,566 10,777 10,993 - 0%
Utilities 777,050 769,708 833,700 839,400 823,700 823,700 840,174 856,978 874,118 (15,700) -2%
Repairs & Maintenance 359,337 321,740 390,200 609,685 475,200 475,200 484,704 494,397 504,285 (134,485) -22%
Education & Training 11,331 10,627 30,175 36,760 32,675 32,675 33,329 33,996 34,675 (4,085) -11%
Travel 2,785 2,386 18,750 18,750 18,750 18,750 19,125 19,508 19,898 - 0%
Other Services & Charges 2,049,852 3,008,526 3,383,350 3,775,367 3,539,879 3,072,648 3,106,592 3,141,186 3,176,532 (235,488) -6%
Debt Service Principal 394,755 396,892 402,017 402,017 296,672 201,048 - - - (105,345) -26%
Debt Service Interest & Fees 35,731 23,014 15,525 15,525 8,065 3,132 - - - (7,460) -48%
Interfund Allocations 1,339,518 1,979,352 2,184,334 2,184,334 2,267,793 2,261,778 2,291,672 2,310,050 2,333,316 83,459 4%
PILOT 1,730,831 1,662,624 1,629,442 1,629,442 1,611,201 1,611,201 1,611,201 1,611,201 1,611,201 (18,241) -1%
Interfund Transfers Out 2,047,442 5,539,552 5,953,486 5,948,486 4,954,548 5,646,731 4,467,975 4,474,393 4,473,889 (993,938) -17%
Total Services & Charges 9,294,853 14,606,609 15,625,838 16,685,658 14,715,402 14,833,782 13,551,129 13,647,693 13,743,717 (1,970,256) -12%
Capital - - - - - - - - - - -
Total Expenditures 15,794,122 20,680,391 22,499,982 23,396,743 21,373,376 21,750,869 20,603,850 20,840,258 21,080,117 (2,023,367) -9%
Net Surplus / (Deficit) 1,179,289 (230,166) (1,115,119) (2,001,445) (580,660) (161,286) 1,078,083 934,181 786,958
Beginning Cash Balance 3,482,307 4,618,205 4,204,418 2,990,068 2,409,408 2,248,122 3,326,205 4,260,386 Cash Reserves Target
Cash Adjustments (43,391) (183,621) 787,095 - - - - -
Ending Cash Balance 4,618,205 4,204,418 2,990,068 2,409,408 2,248,122 3,326,205 4,260,386 5,047,344
Cash Reserves Target 789,706 1,034,020 1,169,837 1,068,669 1,087,543 1,030,193 1,042,013 1,054,006
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
5% of Annual expenditures
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 included 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 and other miscellaneous type sales. Interfund Allocation Reimbursement consists of the Utility
Customer Service Allocation (allocate the operational costs of the customer service department to benefiting operations including Sewage Works, Solid Waste and Project ReLeaf) and the Payroll Cost
Allocation (allocate a specified position’s salaries & benefits between the divisions its serves). Interfund Transfers In consists of interest earnings receipts transferred from other water utility funds (#624,
625, 626 and 629).
Operational expenditures include those incurred in operating source of supply and pumping facilities, treatment facilities and distribution facilities. In addition, customer service costs are related to utility
billing and collections.
• Professional services decreased in 2021 due to one-time expenses for plans, studies, and new billing software in 2020.
• 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).
• Interfund Transfers Out include transfers to the Water Works Sinking Fund (#625) to fund debt service principal and interest payments on bonds, transfers to the Water Works Capital Fund (#622) to
fund capital expenditures, and transfers to the Water Works Operations & Maintenance (O&M) Reserve (Fund #629). In 2021, Interfund Transfers Out will decrease because annual debt service
payments decreased by $310k, capital needs decreased by $489k, and no additional O&M Reserve is needed ($200K) as compared to prior years.
• Payment in lieu of taxes (PILOT) is transferred to the General Fund (#101). PILOT is calculated as 3% of the net book value of the Water Utility's capital assets.
144
City of South Bend, Indiana 2021 Budget
Fund 622 - Water Works Capital
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Proposed Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 225,863 192,850 100,000 200,965 210,000 210,000 210,000 210,000 210,000 9,035 4%
Interest Earnings 35,872 90,537 25,000 45,000 59,877 31,121 45,176 59,421 73,858 14,877 33%
Interfund Transfers In 8,053 3,241,000 3,862,000 3,862,000 3,373,000 3,937,000 2,996,000 3,000,000 3,000,000 (489,000) -13%
Total Revenue 269,787 3,524,387 3,987,000 4,107,965 3,642,877 4,178,121 3,251,176 3,269,421 3,283,858 (465,088) -11%
Expenditures by Type
Services & Charges
Professional Services 11,896 65,611 - 113,792 - - - - - (113,792) -100%
Total Services & Charges 11,896 65,611 - 113,792 - - - - - (113,792) -100%
Capital 512,295 1,147,043 3,142,000 4,756,255 2,573,000 6,337,000 2,196,000 2,200,000 2,200,000 (2,183,255) -46%
Total Expenditures 524,191 1,212,655 3,142,000 4,870,047 2,573,000 6,337,000 2,196,000 2,200,000 2,200,000 (2,297,047) -47%
Net Surplus / (Deficit) (254,403) 2,311,733 845,000 (762,082) 1,069,877 (2,158,879) 1,055,176 1,069,421 1,083,858
Beginning Cash Balance 2,150,002 1,888,226 4,187,432 3,425,350 4,495,227 2,336,348 3,391,524 4,460,945 Cash Reserves Target
Cash Adjustments (7,373) (12,526) - - - - - -
Ending Cash Balance 1,888,226 4,187,432 3,425,350 4,495,227 2,336,348 3,391,524 4,460,945 5,544,803
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2021 projects include: Previous projects include:
No reserve requirement -
Capital fund - spend down
to zero
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.
This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover capital expenditures.
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.
2021-2025 Interfund Transfer In includes $800,000 annually for replacement programs.
Restricted cash accumulation beginning in 2018-2022 will fund the 2022 $4,000,000 exchange program.
Equipment: $44,000
• (1) arrow board - $12,000
• (1) 12' cargo trailer - $12,000
• (1) trailer for shoring box - $10,000
• (1) long shoring utility trailer - $10,000
Vehicles: $429,000
• (3) mini cargo vans - $99,000
• (1) midsize car - $35,000
• (2) 4WD trucks - $70,000
• (1) 2WD truck w/tommy gate - $35,000
• (1) 4WD pickup truck with plow - $45,000
• (1) 4WD truck w/plow - $40,000
• (1) Dump truck - $150,000
Booster Pump Stations: $81,000
• Locust booster station - $62,000
• Topsfield booster station - $19,000
Mains: $867,000
• Water main, hydrant, and valve replacement
Edison Filtration Plant Rehabilitation : $822,000
Northwest Elevated Tank: $330,000
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
Pinhook 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
145
City of South Bend, Indiana 2021 Budget
Fund 624 - Water Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 26,882 39,720 20,000 20,000 17,381 17,615 17,853 18,094 18,338 (2,619) -13%
Total Revenue 26,882 39,720 20,000 20,000 17,381 17,615 17,853 18,094 18,338 (2,619) -13%
Expenditures by Type
Interfund Transfers Out 24,957 34,076 20,000 20,000 17,381 17,615 17,853 18,094 18,338 (2,619) -13%
Total Expenditures 24,957 34,076 20,000 20,000 17,381 17,615 17,853 18,094 18,338 (2,619) -13%
Net Surplus / (Deficit)1,925 5,643 - - - - - - -
Beginning Cash Balance 1,518,552 1,298,632 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 Cash Reserves Target
Cash Adjustments (221,845) (16,827) - - - - - -
Ending Cash Balance 1,298,632 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448
Cash Reserves Target 1,298,632 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448 1,287,448
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 625 - Water Works Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 15,393 26,869 20,000 20,000 24,269 46,733 66,290 86,144 106,260 4,269 21%
Interfund Transfers In 1,987,140 2,013,000 1,821,486 1,821,486 1,511,548 1,639,731 1,401,975 1,404,393 1,403,889 (309,938) -17%
Total Revenue 2,002,533 2,039,869 1,841,486 1,841,486 1,535,817 1,686,464 1,468,265 1,490,537 1,510,149 (305,669) -17%
Expenditures by Type
Debt Service Principal - 2,653,962 1,338,099 1,338,099 1,093,877 1,248,939 1,045,513 1,086,373 1,127,262 (244,222) -18%
Debt Service Interest & Fees 284,967 803,857 483,387 483,387 417,671 390,792 356,462 318,020 276,627 (65,716) -14%
Interfund Transfers Out 15,827 25,229 20,000 20,000 24,269 46,733 66,290 86,144 106,260 4,269 21%
Total Expenditures 300,794 3,483,048 1,841,486 1,841,486 1,535,817 1,686,464 1,468,265 1,490,537 1,510,149 (305,669) -17%
Net Surplus / (Deficit) 1,701,739 (1,443,179) - - - - - - -
Beginning Cash Balance 28,105 1,726,068 286,131 286,131 286,131 286,131 286,131 286,131 Cash Reserves Target
Cash Adjustments (3,776) 3,242 - - - - - -
Ending Cash Balance 1,726,068 286,131 286,131 286,131 286,131 286,131 286,131 286,131
Cash Reserves Target 1,726,068 286,131 286,131 286,131 286,131 286,131 286,131 286,131
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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)
- 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)
- 2019 Amended Water Works Revenue Bonds of 2009, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
100% cash reserves for
customer deposits
100% cash reserves per
bond covenants
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).
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).
146
City of South Bend, Indiana 2021 Budget
Fund 626 - Water Works Bond Reserve
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 25,420 39,016 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Total Revenue 25,420 39,016 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Expenditures by Type
Interfund Transfers Out 24,000 34,582 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Total Expenditures 24,000 34,582 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Net Surplus / (Deficit)1,420 4,434 - - - - - - -
Beginning Cash Balance 1,426,658 1,422,922 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 Cash Reserves Target
Cash Adjustments (5,156) 615 - - - - - -
Ending Cash Balance 1,422,922 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971
Cash Reserves Target 1,422,922 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971 1,427,971
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 629 - Water Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 47,204 78,460 40,000 40,000 41,884 42,450 43,023 43,603 44,192 1,884 5%
Interfund Transfers In 52,249 225,552 200,000 200,000 - - - - - (200,000) -100%
Total Revenue 99,453 304,012 240,000 240,000 41,884 42,450 43,023 43,603 44,192 (198,116) -83%
Expenditures by Type
Interfund Transfers Out 43,905 65,938 40,000 40,000 41,884 42,450 43,023 43,603 44,192 1,884 5%
Total Expenditures 43,905 65,938 40,000 40,000 41,884 42,450 43,023 43,603 44,192 1,884 5%
Net Surplus / (Deficit)55,548 238,073 200,000 200,000 - - - - -
Beginning Cash Balance 2,617,920 2,663,672 2,902,529 3,102,529 3,102,529 3,102,529 3,102,529 3,102,529 Cash Reserves Target
Cash Adjustments (9,797) 784 - - - - - -
Ending Cash Balance 2,663,672 2,902,529 3,102,529 3,102,529 3,102,529 3,102,529 3,102,529 3,102,529
Cash Reserves Target 2,291,572 2,523,978 2,908,624 2,737,019 2,684,560 2,689,850 2,728,190 2,768,258
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (#620).
100% cash reserves per
bond covenants and Crowe
Horwath
16.67% of annual operating
expenses in Fund 620, net of
transfers
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.
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.
147
City of South Bend, Indiana 2021 Budget
Fund 640 - Sewer Repair Insurance
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 640,050 652,271 645,105 645,105 645,105 651,557 658,073 664,655 671,301 - 0%
Interest Earnings 34,121 57,505 25,197 25,197 28,298 26,152 26,394 26,659 26,946 3,101 12%
Other Income - 365 - - - - - - - - -
Total Revenue 674,171 710,141 670,302 670,302 673,403 677,709 684,467 691,314 698,247 3,101 0%
Expenditures by Type
Personnel
Salaries & Wages 148,298 108,341 115,313 116,063 115,953 117,704 119,484 121,294 123,186 (110) 0%
Fringe Benefits 69,760 44,267 48,247 51,903 48,395 55,150 56,982 58,905 60,921 (3,508) -7%
Total Personnel 218,059 152,608 163,560 167,966 164,348 172,854 176,466 180,199 184,107 (3,618) -2%
Supplies 32,495 29,334 16,265 80,379 38,475 38,500 38,525 38,550 38,575 (41,904) -52%
Services & Charges
Printing & Advertising - - 700 700 700 700 700 700 700 - 0%
Repairs & Maintenance 250,641 291,547 386,000 570,424 348,601 348,611 348,621 348,631 348,641 (221,823) -39%
Other Services & Charges 6,150 3,828 6,500 13,375 6,500 6,500 6,500 6,500 6,500 (6,875) -51%
Other Interfund Allocations 17,868 75,495 84,511 84,511 91,901 94,239 95,529 96,837 98,164 7,390 9%
Total Services & Charges 274,659 370,870 477,711 669,010 447,702 450,050 451,350 452,668 454,005 (221,308) -33%
Capital - - - - - - - - - - -
Total Expenditures 525,213 552,812 657,536 917,355 650,525 661,404 666,341 671,417 676,687 (266,830) -29%
Net Surplus / (Deficit) 148,958 157,329 12,766 (247,053) 22,878 16,305 18,126 19,897 21,560
Beginning Cash Balance 1,866,378 2,014,803 2,173,605 1,926,552 1,949,430 1,965,735 1,983,861 2,003,758 Cash Reserves Target
Cash Adjustments (533) 1,473 - - - - - -
Ending Cash Balance 2,014,803 2,173,605 1,926,552 1,949,430 1,965,735 1,983,861 2,003,758 2,025,318
Cash Reserves Target 131,303 138,203 229,339 162,631 165,351 166,585 167,854 169,172
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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 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.
148
City of South Bend, Indiana 2021 Budget
Fund 641 - Sewage Works Operations
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 38,517,931 39,245,887 38,680,677 38,680,677 37,068,625 38,646,823 38,646,823 38,646,823 38,646,823 (1,612,052) -4%
Interest Earnings 234,125 387,785 45,000 90,000 38,711 81,171 86,258 77,734 65,110 (51,289) -57%
Other Income 98,616 93,446 50,784 73,116 5,142 5,142 5,142 5,142 5,142 (67,974) -93%
Interfund Allocation Reimb - 421,463 446,759 446,759 449,895 463,842 469,872 475,981 482,170 3,136 1%
Interfund Transfers In 456,442 327,330 145,000 145,000 580,690 381,779 382,883 384,002 385,136 435,690 300%
Total Revenue 39,307,114 40,475,911 39,368,220 39,435,552 38,143,063 39,578,757 39,590,978 39,589,682 39,584,381 (1,292,489) -3%
Expenditures by Activity
Sewers 6,335,739 5,790,685 6,803,657 9,361,910 6,429,160 6,559,098 6,630,476 6,697,877 6,769,369 (2,932,750) -31%
Concrete Crew 387,496 418,317 517,611 535,869 514,138 533,025 540,411 547,997 556,108 (21,731) -4%
Wastewater 29,273,354 32,455,408 34,798,285 36,384,401 33,924,271 27,662,467 30,830,143 31,759,538 31,965,567 (2,460,130) -7%
Organic Resources 1,557,590 1,609,596 1,656,029 1,683,929 1,498,179 1,383,180 1,208,008 1,224,207 1,241,107 (185,750) -11%
Total Expenditures 37,554,179 40,274,007 43,775,582 47,966,109 42,365,748 36,137,770 39,209,038 40,229,619 40,532,151 (5,600,361) -12%
Expenditures by Type
Personnel
Salaries & Wages 5,069,496 4,674,220 5,162,463 5,124,101 5,259,565 5,322,808 5,389,250 5,456,765 5,525,448 135,464 3%
Fringe Benefits 2,267,846 1,739,623 2,042,077 2,080,439 2,062,979 2,335,089 2,408,219 2,485,029 2,565,172 (17,460) -1%
Total Personnel 7,337,342 6,413,843 7,204,540 7,204,540 7,322,544 7,657,897 7,797,469 7,941,794 8,090,620 118,004 2%
Supplies 1,747,634 1,739,090 2,214,711 2,619,349 1,975,014 2,007,782 2,052,455 2,099,123 2,147,888 (644,335) -25%
Services & Charges
Professional Services 1,364,991 1,634,972 1,601,000 1,912,787 2,301,000 1,524,300 1,553,610 1,580,847 1,608,727 388,213 20%
Printing & Advertising 746 297 9,711 9,261 9,711 9,725 9,739 9,753 9,768 450 5%
Utilities 1,045,885 1,206,860 1,314,860 1,313,163 1,313,160 1,332,071 1,351,358 1,371,032 1,391,103 (3) 0%
Repairs & Maintenance 1,278,587 2,267,292 1,903,834 2,192,506 2,021,350 2,046,560 2,104,415 2,165,016 2,227,928 (171,156) -8%
Education & Training 12,948 17,885 41,500 34,100 41,500 41,500 41,500 41,500 41,500 7,400 22%
Travel 15,961 10,139 48,000 36,976 48,000 48,000 48,000 48,000 48,000 11,024 30%
Other Services & Charges 2,986,905 2,909,301 2,877,627 5,833,627 2,583,705 2,628,911 2,670,395 2,713,196 2,757,361 (3,249,922) -56%
Debt Service Principal 602,115 564,025 523,738 523,738 294,415 188,483 - - - (229,323) -44%
Debt Service Interest & Fees 41,596 25,784 16,278 16,279 7,816 2,936 - - - (8,463) -52%
Interfund Allocations 3,820,255 5,730,856 5,645,332 5,645,332 6,312,945 6,394,084 6,511,162 6,616,400 6,729,589 667,613 12%
PILOT 4,601,656 4,678,366 4,592,349 4,592,349 4,543,120 4,543,120 4,543,120 4,543,120 4,543,120 (49,229) -1%
Interfund Transfers Out 12,697,559 13,075,295 15,782,102 16,032,102 13,591,468 7,712,401 10,525,815 11,099,838 10,936,547 (2,440,634) -15%
Total Services & Charges 28,469,203 32,121,074 34,356,331 38,142,220 33,068,190 26,472,091 29,359,114 30,188,702 30,293,643 (5,074,030) -13%
Total Expenditures 37,554,179 40,274,007 43,775,582 47,966,109 42,365,748 36,137,770 39,209,038 40,229,619 40,532,151 (5,600,361) -12%
Net Surplus / (Deficit) 1,752,935 201,904 (4,407,362) (8,530,557) (4,222,685) 3,440,987 381,940 (639,937) (947,770)
Beginning Cash Balance 13,004,372 15,164,622 15,409,455 6,878,898 2,656,213 6,097,200 6,479,140 5,839,203 Cash Reserves Target
Cash Adjustments 407,315 42,928 - - - - - -
Ending Cash Balance 15,164,622 15,409,455 6,878,898 2,656,213 6,097,200 6,479,140 5,839,203 4,891,433
Cash Reserves Target 1,877,709 2,013,700 2,398,305 2,118,287 1,806,889 1,960,452 2,011,481 2,026,608
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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. Revenue is budgeted conservatively for 2021 due to COVID-19, but is forecasted to return to normal levels in 2022.
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
Public Works 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).
Operational expenditures include those incurred in operating the wastewater treatment plant, maintaining the City's sewer system, and operating the Organic Resources facility which processes leaves,
brush, wood and other yard waste.
• Debt service principal and interest payments are for capital leases used to purchase vehicles and equipment. The leases will be paid off in 2021 and 2022 (debt schedules #149, 152, 158, & 164).
• Interfund Transfers Out include transfers to the Sewage Works Sinking Fund (#649) to fund debt service payments on bonds and transfers to the Sewage Works Capital Fund (#642) to fund capital
expenditures. Capital needs are budgeted in the Sewage Works Capital Fund (#642).
• Payment in lieu of taxes (PILOT) is transferred to the General Fund (#101). PILOT is calculated as 3% of the net book value of Sewage Work's capital assets.
• At the end of 2020, the Common Council approved an interfund loan from this fund to the Solid Waste Operations Fund (#610) in order to ensure the cash balance was not negative at year-end. The
loan must be repaid by June 30, 2021.
149
City of South Bend, Indiana 2021 Budget
Fund 642 - Sewage Works Capital
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 691,413 475,488 300,000 459,698 339,000 339,000 339,000 339,000 339,000 (120,698) -26%
Interest Earnings 150,885 282,731 60,000 130,000 55,792 8,967 772 351 139 (74,208) -57%
Other Income - - - 17,342 - - - - - (17,342) -100%
Interfund Transfers In 3,219,930 5,000,000 7,911,000 7,911,000 5,855,000 - 2,800,000 3,350,000 3,900,000 (2,056,000) -26%
Total Revenue 4,062,227 5,758,219 8,271,000 8,518,040 6,249,792 347,967 3,139,772 3,689,351 4,239,139 (2,268,248) -27%
Expenditures by Type
Services & Charges
Other Services & Charges - - - - - - - - - - -
Interfund Transfers Out - - - - - - - - - - -
Total Services & Charges ---------- -
Capital 2,291,171 5,421,771 7,661,000 14,115,020 5,855,000 3,890,000 3,755,000 3,721,000 4,255,000 (8,260,020) -59%
Total Expenditures 2,291,171 5,421,771 7,661,000 14,115,020 5,855,000 3,890,000 3,755,000 3,721,000 4,255,000 (8,260,020) -59%
Net Surplus / (Deficit) 1,771,056 336,448 610,000 (5,596,980) 394,792 (3,542,033) (615,228) (31,649) (15,861)
Beginning Cash Balance 7,359,724 9,100,782 9,417,064 3,820,084 4,214,876 672,843 57,615 25,966 Cash Reserves Target
Cash Adjustments (29,997) (20,166) - - - - - -
Ending Cash Balance 9,100,782 9,417,064 3,820,084 4,214,876 672,843 57,615 25,966 10,105
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Capital Equipment
Sewers Division:
• (2) vacuum sweepers - $660,000
• (1) skid loader w/trailer - $125,000
• (2) Crew plow trucks with CNG - $352,000
Wastewater Treatment Plant (WWTP) Upgrades
Projects 2021: $1.25 M
• CSO 29 Lift Station $850,000
Other:
• Sewer Lining $2.0 M
• Public Works Service Center Roof Replacement $250,000
No reserve requirement -
Capital fund - spend down
to zero
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 include system development fees and RINs credits. System development fees are a one-time capital contribution charged to customers making a new connection to the sewer system.
RINs (renewable identification numbers) credits are part of the EPA Renewable Fuel Standards program. Fuel refiners and importers of nonrenewable fuels are obligated to produce a certain volume of
renewable fuel or to buy an equivalent amount of credits on the RIN market. The City is using the biogas from its wastewater treatment plant digester to fuel its Solid Waste division's trash trucks. Each
gallon equivalent that the City uses in a vehicle gets sold as a credit. The type of fuel produced by the City is rated D3 to be used for transportation. This fund receives interfund transfers from the Sewage
Works Operations Fund (#641) as needed to cover capital expenditures.
2021 capital expenditures include:
Capital Equipment
Wastewater and Organic Resources:
• (1) 3/4 ton cargo van AWD - $40,000
• (1) screen machine - $400,000
• (1) beast horizontal grinder - $750,000
• (1) utility cart - $18,000 and pressure washer $10,000
Wastewater Treatment Plant
150
City of South Bend, Indiana 2021 Budget
Fund 643 - Sewage Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 94,712 151,410 120,000 120,000 75,112 76,126 77,154 78,195 79,251 (44,888) -37%
Interfund Transfers In 238,226 151,717 - - - - - - - - -
Total Revenue 332,938 303,127 120,000 120,000 75,112 76,126 77,154 78,195 79,251 (44,888) -37%
Expenditures by Type
Interfund Transfers Out 88,247 127,330 120,000 120,000 75,112 76,126 77,154 78,195 79,251 (44,888) -37%
Total Expenditures 88,247 127,330 120,000 120,000 75,112 76,126 77,154 78,195 79,251 (44,888) -37%
Net Surplus / (Deficit) 244,692 175,797 - - - - - - -
Beginning Cash Balance 5,160,858 5,385,946 5,563,851 5,563,851 5,563,851 5,563,851 5,563,851 5,563,851 Cash Reserves Target
Cash Adjustments (19,604) 2,108 - - - - - -
Ending Cash Balance 5,385,946 5,563,851 5,563,851 5,563,851 5,563,851 5,563,851 5,563,851 5,563,851
Cash Reserves Target 4,143,598 4,534,025 5,323,399 4,796,672 4,738,509 4,781,493 4,855,934 4,933,587
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 649 - Sewage Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 87,392 119,465 45,000 45,000 15,333 13,112 13,289 13,468 13,650 (29,667) -66%
Debt Proceeds - - - 5,743,815 - - - - - (5,743,815) -100%
Interfund Transfers In 9,173,661 7,780,676 7,788,015 8,110,581 7,694,771 7,712,401 7,725,815 7,749,838 7,036,547 (415,810) -5%
Total Revenue 9,261,052 7,900,141 7,833,015 13,899,396 7,710,104 7,725,513 7,739,104 7,763,306 7,050,197 (6,189,292) -45%
Expenditures by Type
Debt Service Principal 7,147,038 5,931,732 6,076,557 12,001,557 6,176,519 6,341,619 6,511,863 6,697,255 6,152,797 (5,825,038) -49%
Debt Service Interest & Fees 2,004,813 1,844,562 1,708,458 2,027,263 1,518,252 1,370,782 1,213,952 1,052,583 883,750 (509,011) -25%
Total Expenditures 9,151,851 7,776,294 7,785,015 14,028,820 7,694,771 7,712,401 7,725,815 7,749,838 7,036,547 (6,334,049) -45%
Net Surplus / (Deficit) 109,202 123,847 48,000 (129,424) 15,333 13,112 13,289 13,468 13,650
Beginning Cash Balance 857,884 963,679 1,087,745 958,321 973,654 986,766 1,000,055 1,013,523 Cash Reserves Target
Cash Adjustments (3,407) 219 - - - - - -
Ending Cash Balance 963,679 1,087,745 958,321 973,654 986,766 1,000,055 1,013,523 1,027,173
Cash Reserves Target 963,679 1,087,745 958,321 973,654 986,766 1,000,055 1,013,523 1,027,173
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
100% cash reserves per
bond covenants
Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
The 2020 Debt Service Principal and Interest expense was higher than usual due to the refunding of the 2010 Sewage Works Revenue Bonds. The proceeds from the issuance of the refunding was used to
pay off of the original 2010 bonds. The payoff was $5.49 million in principal and $125k in interest. The refunding saved the City approximately $1.4 million in principal and interest over the remaining
life of the bonds.
Current debt includes:
- 2009 Sewage Works Revenue Bonds, State Revolving Fund - final payment 12/1/28, (debt schedule #70)
- 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, Refunding 2006 & 2007 - final payment 12/1/25, (debt schedule #145)
- 2020 Sewage Works Revenue Bonds, Refunding 2010 - final payment 12/1/30, (debt schedule #80)
16.67% of annual operating
expenses in Fund 641, net of
transfers
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).
This fund is used to pay all debt service obligations for Sewage Works.
151
City of South Bend, Indiana 2021 Budget
Fund 653 - Sewage Debt Service Reserve
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 65,897 87,669 45,000 45,000 65,000 65,000 65,000 65,000 65,000 20,000 44%
Total Revenue 65,897 87,669 45,000 45,000 65,000 65,000 65,000 65,000 65,000 20,000 44%
Expenditures by Type
Interfund Transfers Out - - - 322,566 - - - - - (322,566) -100%
Total Expenditures - - - 322,566 - - - - - (322,566) -100%
Net Surplus / (Deficit)65,897 87,669 45,000 (277,566) 65,000 65,000 65,000 65,000 65,000
Beginning Cash Balance 4,138,349 4,204,246 4,291,915 4,014,349 4,079,349 4,144,349 4,209,349 4,274,349 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 4,204,246 4,291,915 4,014,349 4,079,349 4,144,349 4,209,349 4,274,349 4,339,349
Cash Reserves Target 4,204,246 4,291,915 4,014,349 4,079,349 4,144,349 4,209,349 4,274,349 4,339,349
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 654 - Sewage Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings - 3,107 25,000 25,000 5,578 5,653 5,729 5,807 5,885 (19,422) -78%
Total Revenue - 3,107 25,000 25,000 5,578 5,653 5,729 5,807 5,885 (19,422) -78%
Expenditures by Type
Interfund Transfers Out - - 25,000 25,000 5,578 5,653 5,729 5,807 5,885 (19,422) -78%
Total Expenditures - - 25,000 25,000 5,578 5,653 5,729 5,807 5,885 (19,422) -78%
Net Surplus / (Deficit)- 3,107 - - - - - - -
Beginning Cash Balance - 204,693 413,157 413,157 413,157 413,157 413,157 413,157 Cash Reserves Target
Cash Adjustments 204,693 205,357 - - - - - -
Ending Cash Balance 204,693 413,157 413,157 413,157 413,157 413,157 413,157 413,157
Cash Reserves Target 204,693 413,157 413,157 413,157 413,157 413,157 413,157 413,157
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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).
The debt service reserve amount is used towards the last debt service payment.
In 2020, the 2010 Sewage Works Revenue Bonds were refunded. The 2010 bonds debt service reserve amount ($322,566) was transferred to the Sewage Works Sinking Fund (#649) to be used towards the
refunding.
100% cash reserves per
bond covenants and Crowe
Horwath
100% cash reserves for
customer deposits
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.
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.
152
City of South Bend, Indiana 2021 Budget
Fund 655 - Project ReLeaf
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 447,240 447,563 451,610 451,610 451,610 456,126 460,688 465,295 469,948 - 0%
Interest Earnings 14,198 15,370 4,949 4,949 3,221 3,548 3,930 4,367 4,861 (1,728) -35%
Other Income - 103 - - - - - - - - -
Total Revenue 461,438 463,036 456,559 456,559 454,831 459,674 464,618 469,662 474,809 (1,728) 0%
Expenditures by Type
Personnel
Salaries & Wages 43,222 61,398 73,920 73,920 73,920 73,920 73,920 73,920 73,920 - 0%
Fringe Benefits 3,307 4,659 5,655 5,655 5,655 5,655 5,655 5,655 5,655 - 0%
Total Personnel 46,529 66,057 79,575 79,575 79,575 79,575 79,575 79,575 79,575 - 0%
Supplies 1,184 - 5,000 5,000 10,476 10,476 10,476 10,476 10,476 5,476 110%
Services & Charges
Repairs & Maintenance 9,606 - - - - - - - - - -
Other Services & Charges 5,773 3,419 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Debt Service Principal 48,404 - - - - - - - - - -
Debt Service Interest & Fees 576 - - - - - - - - - -
Other Interfund Allocations 31,381 40,243 42,385 42,385 37,736 38,568 39,421 40,296 41,193 (4,649) -11%
Interfund Transfers Out 550,000 550,000 300,000 300,000 500,000 300,000 300,000 300,000 300,000 200,000 67%
Total Services & Charges 645,740 593,662 348,885 348,885 544,236 345,068 345,921 346,796 347,693 195,351 56%
Total Expenditures 693,453 659,719 433,460 433,460 634,287 435,119 435,972 436,847 437,744 200,827 46%
Net Surplus / (Deficit) (232,015) (196,683) 23,099 23,099 (179,456) 24,555 28,646 32,815 37,065
Beginning Cash Balance 822,096 593,308 398,183 421,282 241,826 266,381 295,027 327,842 Cash Reserves Target
Cash Adjustments 3,227 1,558 - - - - - -
Ending Cash Balance 593,308 398,183 421,282 241,826 266,381 295,027 327,842 364,907
Cash Reserves Target 173,363 164,930 108,365 158,572 108,780 108,993 109,212 109,436
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
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.
153
City of South Bend, Indiana 2021 Budget
Fund 667 - Storm Sewer Fund
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services - 517,091 1,041,360 1,041,360 1,020,677 1,020,677 1,020,677 1,020,677 1,020,677 (20,683) -2%
Interest Earnings - 1,341 - 5,000 3,992 4,001 4,010 4,020 4,029 (1,008) -20%
Total Revenue - 518,432 1,041,360 1,046,360 1,024,669 1,024,678 1,024,687 1,024,697 1,024,706 (21,691) -2%
Expenditures by Type
Services & Charges
Professional Services - 54,500 - 149,210 200,000 200,000 200,000 200,000 200,000 50,790 34%
Other Services & Charges - -- 5,000 - - - - - (5,000) -100%
Total Services & Charges - 54,500 - 154,210 200,000 200,000 200,000 200,000 200,000 45,790 30%
Capital - 275,886 825,000 717,520 824,000 824,000 824,000 824,000 824,000 106,480 15%
Total Expenditures - 330,386 825,000 871,730 1,024,000 1,024,000 1,024,000 1,024,000 1,024,000 152,270 17%
Net Surplus / (Deficit)- 188,046 216,360 174,630 669 678 687 697 706
Beginning Cash Balance - - 124,406 299,036 299,705 300,383 301,070 301,767 Cash Reserves Target
Cash Adjustments - (63,640) - - - - - -
Ending Cash Balance - 124,406 299,036 299,705 300,383 301,070 301,767 302,473
Cash Reserves Target - 82,597 217,933 256,000 256,000 256,000 256,000 256,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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.
In 2021 budget stormwater projects: Riverbank Stabilization $550,000 and $274,000 budgeted for miscellaneous storm sewer projects such as: downspout disconnection plan, drainage projects, South
Bend Dam, Flood Mitigation, Western Avenue Phase III Storm Sewer, and the Michigan Street Separation, along with misc. repairs, Professional Services for these projects budgeted $200,000.
What is a storm sewer system?
- The storm sewer system consists 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.
What is a storm sewer utility fee?
- A storm sewer utility fee is a fee that produces revenue dedicated to improving drainage,
controlling flooding, improving water quality and implementing regulations. The fee is charged
to a property based on the potential runoff resulting from a property in a storm event.
Why is the fee necessary?
- Aging infrastructure
- Unresolved issues
- Equity
- Funding
- Mandatory
The state of the Infrastructure:
Aging infrastructure is all around us. These buried assets are often forgotten about.
Key Issues:
- Flooding – real, growing and unresolved: alleviate pressure on Sanitary/Combined and add
sewers where non-existent
- Infrastructure – aging, failing
- Quality of life – service values and property values
- Sustainability: green approaches to storm and MS-4 Compliance
How to Fund a Storm Utility
How was the management and operation of storm sewer funded before the fee?
- Little funding has been available. The funding that has been provided was through Wastewater and
Road funding.
How is the fee calculated?
- The fee structure is based on a flat rate of $2/residential customer/month and a tiered rate for non-
residential customer/month of $4, $8, or $20 depending on the amount of impervious surface.
Are any properties exempt?
- All properties are subject to the storm sewer utility fee, except unimproved lots and the public right-of-
way.
Storm Sewer Capital Needs
Professional Services
- Riverbank Stabilization - $200,000
- Downspout Disconnection Plan - $100,000
Capital Improvement Projects
- Drainage Projects - $800,000
- Riverbank Stabilization - $150,000
- South Bend Dam - $500,000
- Flood Mitigation - $500,000
- Western Avenue Phase III Storm Sewer - $400,000
- Michigan Street Separation - $250,000
Operations & Maintenance
- TBD in the future
Total Expenses: $2.9M
154
City of South Bend, Indiana 2021 Budget
PUBLIC SAFETY FUNDS
155
City of South Bend, Indiana 2021 Budget
Fund 216 - Police State Seizures
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 36,737 5,018 30,000 30,000 10,000 10,000 10,000 10,000 10,000 (20,000) -67%
Interest Earnings 3,692 6,364 2,281 2,263 1,415 1,185 951 714 474 (848) -37%
Other Income 300 310 - 18 - - - - - (18) -100%
Total Revenue 40,730 11,691 32,281 32,281 11,415 11,185 10,951 10,714 10,474 (20,866) -65%
Expenditures by Type
Services & Charges
Education & Training - - 20,000 20,000 10,000 - - - - (10,000) -50%
Other Services & Charges 7,856 - 12,000 12,000 12,000 6,000 6,000 6,000 6,000 - 0%
Total Services & Charges 7,856 - 32,000 32,000 22,000 6,000 6,000 6,000 6,000 (10,000) -31%
Capital - - 45,000 76,753 45,000 22,500 22,500 22,500 22,500 (31,753) -41%
Total Expenditures 7,856 - 77,000 108,753 67,000 28,500 28,500 28,500 28,500 (41,753) -38%
Net Surplus / (Deficit)32,873 11,691 (44,719) (76,472) (55,585) (17,315) (17,549) (17,786) (18,026)
Beginning Cash Balance 194,467 226,550 238,323 161,851 106,266 88,951 71,402 53,616 Cash Reserves Target
Cash Adjustments (790) 81 - - - - - -
Ending Cash Balance 226,550 238,323 161,851 106,266 88,951 71,402 53,616 35,590
Cash Reserves Target 1,964 - 27,188 16,750 7,125 7,125 7,125 7,125
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 218 - Police Curfew Violations
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees 138 75 200 480 200 200 200 200 200 (280) -58%
Interest Earnings 232 359 147 147 158 150 141 132 123 11 7%
Donations 750 - - - - - - - - - -
Total Revenue 1,120 434 347 627 358 350 341 332 323 (269) -43%
Expenditures by Type
Other Services & Charges 854 623 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Total Expenditures 854 623 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Net Surplus / (Deficit)266 (190) (653) (373) (642) (650) (659) (668) (677)
Beginning Cash Balance 12,860 13,077 12,894 12,521 11,879 11,229 10,570 9,902 Cash Reserves Target
Cash Adjustments (48) 6 - - - - - -
Ending Cash Balance 13,077 12,894 12,521 11,879 11,229 10,570 9,902 9,225
Cash Reserves Target 214 156 250 250 250 250 250 250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
25% of Annual expenditures
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.
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.
156
City of South Bend, Indiana 2021 Budget
Fund 220 - Law Enforcement Continuing Education
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 124,980 135,148 120,000 120,000 130,000 130,000 130,000 136,000 136,000 10,000 8%
Fines, Forfeitures, and Fees 78,353 103,233 111,000 114,900 111,000 111,000 121,000 121,000 121,000 (3,900) -3%
Interest Earnings 9,917 11,017 2,121 4,121 2,937 2,321 1,833 1,487 1,135 (1,184) -29%
Donations 525 - 1,000 - 1,000 1,000 1,000 1,000 1,000 1,000 -
Other Income 17,621 12,238 21,000 16,100 15,000 15,000 15,000 15,000 15,000 (1,100) -7%
Interfund Transfers In - 26,423 - - - - - - - - -
Total Revenue 231,395 288,059 255,121 255,121 259,937 259,321 268,833 274,487 274,135 4,816 2%
Expenditures by Type
Supplies 173,990 168,527 160,500 201,727 135,500 135,500 135,500 135,500 135,500 (66,227) -33%
Services & Charges
Professional Services - - - 1,140 - - - - - (1,140) -100%
Education & Training 77,133 64,459 80,000 97,050 80,000 80,000 80,000 80,000 80,000 (17,050) -18%
Travel 40,706 41,704 50,000 39,000 50,000 40,000 40,000 40,000 40,000 11,000 28%
Other Services & Charges 65,622 37,480 55,000 56,460 55,000 50,000 50,000 45,000 45,000 (1,460) -3%
Total Services & Charges 183,461 143,643 185,000 193,650 185,000 170,000 170,000 165,000 165,000 (8,650) -4%
Capital ---------- -
Total Expenditures 357,452 312,170 345,500 395,377 320,500 305,500 305,500 300,500 300,500 (74,877) -19%
Net Surplus / (Deficit) (126,057) (24,110) (90,379) (140,256) (60,563) (46,179) (36,667) (26,013) (26,365)
Beginning Cash Balance 573,049 445,146 421,276 281,020 220,457 174,278 137,611 111,598 Cash Reserves Target
Cash Adjustments (1,846) 240 - - - - - -
Ending Cash Balance 445,146 421,276 281,020 220,457 174,278 137,611 111,598 85,233
Cash Reserves Target 89,363 78,042 98,844 80,125 76,375 76,375 75,125 75,125
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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).
157
City of South Bend, Indiana 2021 Budget
Fund 249 - Public Safety LOIT
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Local Income Taxes 8,487,336 9,205,130 8,766,330 9,703,297 7,999,276 7,232,222 8,500,000 8,627,500 8,756,913 (1,704,021) -18%
Interest Earnings 22,175 78,327 10,000 30,000 32,640 505 103 33 1 2,640 9%
Total Revenue 8,509,511 9,283,457 8,776,330 9,733,297 8,031,916 7,232,727 8,500,103 8,627,533 8,756,914 (1,701,381) -17%
Expenditures by Department
Police Department 4,265,266 4,114,929 4,619,658 4,619,658 4,737,560 4,805,869 4,230,611 4,241,494 4,273,854 117,902 3%
Fire Department 3,273,458 3,867,331 4,330,887 4,330,887 4,880,453 4,839,361 4,299,707 4,391,264 4,485,519 549,566 13%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 9,618,013 9,645,230 8,530,318 8,632,758 8,759,373 667,468 7%
Expenditures by Type
Personnel
Salaries & Wages 5,514,445 6,114,800 6,623,926 6,623,926 7,146,723 6,944,810 6,159,794 6,200,198 6,261,397 522,797 8%
Fringe Benefits 2,024,279 1,867,459 2,326,619 2,326,619 2,471,290 2,700,420 2,370,524 2,432,560 2,497,976 144,671 6%
Total Personnel 7,538,724 7,982,259 8,950,545 8,950,545 9,618,013 9,645,230 8,530,318 8,632,758 8,759,373 667,468 7%
Total Expenditures 7,538,724 7,982,259 8,950,545 8,950,545 9,618,013 9,645,230 8,530,318 8,632,758 8,759,373 667,468 7%
Net Surplus / (Deficit) 970,787 1,301,198 (174,215) 782,752 (1,586,097) (2,412,503) (30,215) (5,225) (2,459)
Beginning Cash Balance 988,905 1,953,942 3,253,787 4,036,539 2,450,442 37,939 7,724 2,499 Cash Reserves Target
Cash Adjustments (5,750) (1,353) - - - - - -
Ending Cash Balance 1,953,942 3,253,787 4,036,539 2,450,442 37,939 7,724 2,499 40
Cash Reserves Target 603,098 638,581 716,044 769,441 771,618 682,425 690,621 700,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
8% of Annual expenditures -
one month reserve
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 wages and benefits.
The City adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety positions that were formerly paid by property taxes. Public Safety Local
Option Income Tax (LOIT) revenue is expected to decrease over the next couple years as a result of the COVID-19 pandemic. The City is forecasting a steep decrease across 2021 and 2022 with the hope
that revenue will be back to 2018 levels by 2023.
In 2021, the wages and benefits for three (3) first class patrolman and three (3) first class firefighters will be transferred from the General Fund (#101), bringing the total number of FTE's budgeted in this
fund to 49 police officers and 49 firefighters. The number of FTE's budgeted will increase or decrease based on the public safety local income tax revenue received.
158
City of South Bend, Indiana 2021 Budget
Fund 278 - Police Take Home Vehicle
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 3,507 5,333 5,720 5,720 5,720 5,720 5,720 5,720 5,720 - 0%
Interest Earnings 13,423 20,608 8,432 8,432 8,046 7,557 7,061 6,558 6,049 (386) -5%
Total Revenue 16,930 25,941 14,152 14,152 13,766 13,277 12,781 12,278 11,769 (386) -3%
Expenditures by Type
Services & Charges
Other Services & Charges 18,198 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Interfund Transfers Out - - - 49,087 - - - - - (49,087) -100%
Total Services & Charges 18,198 50,000 50,000 99,087 50,000 50,000 50,000 50,000 50,000 (49,087) -50%
Total Expenditures 18,198 50,000 50,000 99,087 50,000 50,000 50,000 50,000 50,000 (49,087) -50%
Net Surplus / (Deficit) (1,268) (24,059) (35,848) (84,935) (36,234) (36,723) (37,219) (37,722) (38,231)
Beginning Cash Balance 752,925 748,876 725,194 640,259 604,025 567,302 530,083 492,361 Cash Reserves Target
Cash Adjustments (2,780) 376 - - - - - -
Ending Cash Balance 748,876 725,194 640,259 604,025 567,302 530,083 492,361 454,130
Cash Reserves Target 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 280 - Police Block Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 70 111 51 51 56 57 57 58 59 5 10%
Total Revenue 70 111 51 51 56 57 57 58 59 5 10%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)70 111 51 51 56 57 57 58 59
Beginning Cash Balance 3,927 3,983 4,095 4,146 4,202 4,259 4,316 4,374 Cash Reserves Target
Cash Adjustments (15) 2 - - - - - -
Ending Cash Balance 3,983 4,095 4,146 4,202 4,259 4,316 4,374 4,433
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Set dollar amount of
$750,000
No reserve requirement -
Grant fund - spend down to
zero
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.
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.
159
City of South Bend, Indiana 2021 Budget
Fund 287 - Fire Department Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - - 75,000 75,000 75,000 75,000 75,000 75,000 75,000 - 0%
Charges for Services 1,616,582 - 1,801,814 2,448,720 1,837,850 1,874,607 1,912,099 1,950,341 1,989,348 (610,870) -25%
Interest Earnings 79,982 79,926 8,303 8,303 11,814 10,648 8,023 7,199 2,618 3,511 42%
Debt Proceeds - - - 1,660,000 - - - - - (1,660,000) -100%
Other Income 3,515 25,437 - 8,245 - - - - - (8,245) -100%
Interfund Transfers In 27,741 545,695 - - - - - - - - -
Total Revenue 1,727,820 651,058 1,885,117 4,200,268 1,924,664 1,960,255 1,995,122 2,032,540 2,066,966 (2,275,604) -54%
Expenditures by Type
Supplies 39,950 18,800 - - - - - - - - -
Services & Charges
Professional Services 25,402 - - - - - - - - - -
Debt Service Principal 286,561 434,910 698,185 695,890 702,189 939,144 1,053,935 967,313 1,259,373 6,299 1%
Debt Service Interest & Fees 29,819 43,560 70,888 70,888 43,578 68,284 85,898 71,792 89,853 (27,310) -39%
Interfund Transfers Out 625,939 726,206 743,936 746,231 750,307 748,657 752,357 755,332 761,657 4,076 1%
Total Services & Charges 967,721 1,204,676 1,513,009 1,513,009 1,496,074 1,756,085 1,892,190 1,794,437 2,110,883 (16,935) -1%
Capital 919,235 1,570,388 410,000 3,782,926 400,000 300,000 300,000 300,000 300,000 (3,382,926) -89%
Total Expenditures 1,926,906 2,793,864 1,923,009 5,295,935 1,896,074 2,056,085 2,192,190 2,094,437 2,410,883 (3,399,861) -64%
Net Surplus / (Deficit) (199,086) (2,142,806) (37,892) (1,095,667) 28,590 (95,830) (197,068) (61,897) (343,917)
Beginning Cash Balance 4,314,122 4,099,519 1,962,214 866,547 895,137 799,307 602,239 540,342 Cash Reserves Target
Cash Adjustments (15,517) 5,501 - - - - - -
Ending Cash Balance 4,099,519 1,962,214 866,547 895,137 799,307 602,239 540,342 196,425
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund received revenue from Medicaid settlements prior to 2019. In 2020, the interfund transfer from the EMS Operating Fund (#288) was 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).
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.
160
City of South Bend, Indiana 2021 Budget
Fund 288 - Emergency Medical Services Operating
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
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 - - - - - (10,317) -100%
Donations 200 - - - - - - - - - -
Other Income 21,159 2,993 - 797 - - - - - (797) -100%
Interfund Transfers In - 988,936 - - - - - - - - -
Total Revenue 6,312,126 6,737,835 - 11,114 - - - - - (11,114) -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) -100%
Services & Charges
Professional Services 157,713 71,285 - 1,293 - - - - - (1,293) -100%
Utilities 18,800 8,758 - - - - - - - - -
Repairs & Maintenance 127,347 93,053 - 44,889 - - - - - (44,889) -100%
Education & Training 44,560 19,688 - 4,778 - - - - - (4,778) -100%
Other Services & Charges 181,063 222,012 - 54,947 - - - - - (54,947) -100%
Interfund Allocations 220,456 261,156 - - - - - - - - -
Interfund Transfers Out - - 1,771,992 1,716,684 707,215 - - - - (1,009,469) -59%
Total Services & Charges 749,939 675,953 1,771,992 1,822,591 707,215 - - - - (1,115,376) -61%
Capital 19,811 35,359 - - - - - - - - -
Total Expenditures 6,193,361 6,232,938 1,771,992 1,824,059 707,215 - - - - (1,116,844) -61%
Net Surplus / (Deficit)118,765 504,897 (1,771,992) (1,812,945) (707,215) - - - -
Beginning Cash Balance 1,829,976 1,956,568 2,520,160 707,215 - - - - Cash Reserves Target
Cash Adjustments 7,828 58,695 - - - - - -
Ending Cash Balance 1,956,568 2,520,160 707,215 - - - - -
Cash Reserves Target 1,548,340 1,558,234 - - - - - -
Fund Purpose:
25% of Annual expenditures
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 were moved to the General
Fund (#101). Moving EMS revenue and expenditures into the General Fund simplified accounting. The transfer included the wages and benefits for 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 are accounted for in separate division in the General Fund.
The remaining cash balance in Fund 288 will be transferred to the General Fund during 2021.
161
City of South Bend, Indiana 2021 Budget
Fund 289 - HAZMAT
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services -9,350 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Interest Earnings 451 709 238 238 376 382 387 392 397 138 58%
Other Income -12 -------- -
Total Revenue 451 10,071 10,238 10,238 10,376 10,382 10,387 10,392 10,397 138 1%
Expenditures by Type
Supplies 8,834 1,457 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Total Expenditures 8,834 1,457 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Net Surplus / (Deficit)(8,383) 8,614 238 238 376 382 387 392 397
Beginning Cash Balance 27,506 19,039 27,647 27,885 28,261 28,643 29,030 29,422 Cash Reserves Target
Cash Adjustments (84)(6) ------
Ending Cash Balance 19,039 27,647 27,885 28,261 28,643 29,030 29,422 29,819
Cash Reserves Target 2,209 364 2,500 2,500 2,500 2,500 2,500 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 291 - Indiana River Rescue
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 100,590 111,870 90,000 90,000 90,000 98,000 105,000 105,000 105,000 - 0%
Interest Earnings 2,726 6,998 2,317 2,317 3,892 4,021 4,233 4,448 4,666 1,575 68%
Donations -24,945 -------- -
Other Income 5,152 --------- -
Total Revenue 108,468 143,813 92,317 92,317 93,892 102,021 109,233 109,448 109,666 1,575 2%
Expenditures by Type
Personnel
Salaries & Wages 3,000 462 3,000 3,000 3,000 3,000 3,000 3,000 3,000 - 0%
Fringe Benefits --2,500 2,500 2,500 2,500 2,500 2,500 2,500 - 0%
Total Personnel 3,000 462 5,500 5,500 5,500 5,500 5,500 5,500 5,500 - 0%
Supplies 13,277 10,913 18,500 21,282 18,500 18,500 18,500 18,500 18,500 (2,782) -13%
Services & Charges
Printing & Advertising -890 1,300 1,300 1,300 1,300 1,300 1,300 1,300 - 0%
Repairs & Maintenance 21,764 7,520 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
Education & Training 2,054 10,855 9,000 9,000 9,000 9,000 9,000 9,000 9,000 - 0%
Travel 9,845 942 15,000 15,000 15,000 15,000 16,000 16,000 16,000 - 0%
Other Services & Charges 600 --------- -
Total Services & Charges 34,264 20,206 68,300 68,300 68,300 68,300 69,300 69,300 69,300 - 0%
Total Expenditures 50,541 31,581 92,300 95,082 92,300 92,300 93,300 93,300 93,300 (2,782) -3%
Net Surplus / (Deficit)57,927 112,232 17 (2,765) 1,592 9,721 15,933 16,148 16,366
Beginning Cash Balance 123,859 181,204 293,325 290,560 292,152 301,873 317,806 333,954 Cash Reserves Target
Cash Adjustments (583)(111)------
Ending Cash Balance 181,204 293,325 290,560 292,152 301,873 317,806 333,954 350,320
Cash Reserves Target 12,635 7,895 23,771 23,075 23,075 23,325 23,325 23,325
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
25% of Annual expenditures
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 the 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.
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.
162
City of South Bend, Indiana 2021 Budget
Fund 292 - Police Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Expenditures by Type
Other Services & Charges 21,735 - - - - - - - - - -
Total Expenditures 21,735 - - - - - - - - - -
Net Surplus / (Deficit)(21,735) - - - - - - - -
Beginning Cash Balance 48,451 26,716 26,716 26,716 26,716 26,716 26,716 26,716 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 26,716 26,716 26,716 26,716 26,716 26,716 26,716 26,716
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 294 - Regional Police Academy
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 21,192 23,525 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Interest Earnings 1,711 3,069 1,240 1,240 1,620 1,679 1,738 1,799 1,860 380 31%
Other Income - 175 - - - - - - - - -
Total Revenue 22,903 26,769 21,240 21,240 21,620 21,679 21,738 21,799 21,860 380 2%
Expenditures by Type
Supplies 190 - 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Services & Charges
Education & Training 6,150 157 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Travel - - 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Other Services & Charges 5,249 6,579 9,500 9,500 4,250 4,250 4,250 4,250 4,250 (5,250) -55%
Total Services & Charges 11,399 6,737 21,000 21,000 15,750 15,750 15,750 15,750 15,750 (5,250) -25%
Total Expenditures 11,589 6,737 22,500 22,500 17,250 17,250 17,250 17,250 17,250 (5,250) -23%
Net Surplus / (Deficit)11,314 20,032 (1,260) (1,260) 4,370 4,429 4,488 4,549 4,610
Beginning Cash Balance 87,473 98,440 118,481 117,221 121,591 126,020 130,508 135,057 Cash Reserves Target
Cash Adjustments (348) 10 - - - - - -
Ending Cash Balance 98,440 118,481 117,221 121,591 126,020 130,508 135,057 139,667
Cash Reserves Target 2,897 1,684 5,625 4,313 4,313 4,313 4,313 4,313
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
There are no major expenditures planned for this fund.
No reserve requirement -
Grant fund - spend down to
zero
25% of Annual expenditures
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.
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.
163
City of South Bend, Indiana 2021 Budget
Fund 295 - COPS MORE Grant
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 101,310 56,495 - 364,946 - - - - - (364,946) -100%
Fines, Forfeitures, and Fees 12,766 9,219 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Interest Earnings 2,278 4,724 1,265 1,265 170 308 447 588 731 (1,095) -87%
Donations - 5,098 - - - - - - - - -
Other Income 14,012 1,949 20,000 20,260 - - - - - (20,260) -100%
Total Revenue 130,367 77,485 31,265 396,471 10,170 10,308 10,447 10,588 10,731 (386,301) -97%
Expenditures by Type
Supplies 19,215 65,306 47,000 185,020 20,000 - - - - (165,020) -89%
Services & Charges
Professional Services - - - 48,560 - - - - - (48,560) -100%
Education & Training - 300 - - - - - - - - -
Travel - -- 28,812 - - - - - (28,812) -100%
Other Services & Charges 43,835 44,622 45,000 45,000 20,000 - - - - (25,000) -56%
Total Services & Charges 43,835 44,922 45,000 122,372 20,000 - - - - (102,372) -84%
Capital - - - 215,909 - - - - - (215,909) -100%
Total Expenditures 63,050 110,228 92,000 523,301 40,000 - - - - (483,301) -92%
Net Surplus / (Deficit)67,316 (32,743) (60,735) (126,830) (29,830) 10,308 10,447 10,588 10,731
Beginning Cash Balance 135,365 202,035 169,439 42,609 12,779 23,087 33,534 44,122 Cash Reserves Target
Cash Adjustments (646) 146 - - - - - -
Ending Cash Balance 202,035 169,439 42,609 12,779 23,087 33,534 44,122 54,853
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 299 - Police Federal Drug Enforcement
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 6,201 - 5,000 5,000 25,000 25,000 25,000 25,000 25,000 20,000 400%
Interest Earnings 2,654 3,131 1,366 1,366 883 848 826 803 780 (483) -35%
Other Income 36,436 - -- - - - - - - -
Total Revenue 45,291 3,131 6,366 6,366 25,883 25,848 25,826 25,803 25,780 19,517 307%
Expenditures by Type
Supplies - - 6,000 6,000 6,000 6,000 5,000 5,000 5,000 - 0%
Capital 22,100 43,499 45,000 45,000 22,500 22,500 22,500 22,500 22,500 (22,500) -50%
Total Expenditures 22,100 43,499 51,000 51,000 28,500 28,500 27,500 27,500 27,500 (22,500) -44%
Net Surplus / (Deficit) 23,191 (40,368) (44,634) (44,634) (2,617) (2,652) (1,674) (1,697) (1,720)
Beginning Cash Balance 130,729 153,920 113,552 68,918 66,301 63,649 61,975 60,278 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 153,920 113,552 68,918 66,301 63,649 61,975 60,278 58,558
Cash Reserves Target 5,525 10,875 12,750 7,125 7,125 6,875 6,875 6,875
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
25% of Annual expenditures
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.
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 receives 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 was expanded in 2020, with more funding
budgeted in the Police Department's budget in the General Fund (#101).
164
City of South Bend, Indiana 2021 Budget
Fund 350 - 2018 Fire Station #9 Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interfund Transfers In 120,663 321,706 341,231 341,231 345,307 344,157 342,857 341,332 344,657 4,076 1%
Total Revenue 120,663 321,706 341,231 341,231 345,307 344,157 342,857 341,332 344,657 4,076 1%
Expenditures by Type
Debt Service Principal 75,000 170,000 195,000 195,000 205,000 210,000 215,000 220,000 230,000 10,000 5%
Debt Service Interest & Fees 45,663 151,706 146,231 146,231 140,307 134,157 127,857 121,332 114,657 (5,924) -4%
Total Expenditures 120,663 321,706 341,231 341,231 345,307 344,157 342,857 341,332 344,657 4,076 1%
Net Surplus / (Deficit)---------
Beginning Cash Balance - - - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance --------
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 451 - 2018 Fire Station #9 Bond Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 55,108 42,008 3,854 3,854 - - - - - (3,854) -100%
Debt Proceeds 5,082,316 - - - - - - - - - -
Total Revenue 5,137,424 42,008 3,854 3,854 -----(3,854) -100%
Expenditures by Type
Services & Charges
Debt Service Interest & Fees 215,133 - - - - - - - - - -
Total Services & Charges 215,133 --------- -
Capital 1,420,290 3,143,446 -89,311 -----(89,311) -100%
Total Expenditures 1,635,423 3,143,446 -89,311 -----(89,311) -100%
Net Surplus / (Deficit)3,502,001 (3,101,438) 3,854 (85,457) -----
Beginning Cash Balance - 3,494,445 399,877 314,420 314,420 314,420 314,420 314,420 Cash Reserves Target
Cash Adjustments (7,556) 6,871 - - - - - -
Ending Cash Balance 3,494,445 399,877 314,420 314,420 314,420 314,420 314,420 314,420
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
No reserve requirement
No reserve requirement -
Bond capital fund - spend
down to zero
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%. The capital expenditures of this bond are tracked in the 2018 Fire Station #9
Bond Capital Fund (#451).
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.
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.
165
City of South Bend, Indiana 2021 Budget
Fund 701 - Fire Pension
Fund Type Pension Trust Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 4,475,669 4,466,993 4,900,000 4,456,309 4,799,311 4,496,259 4,595,888 4,782,270 4,855,440 343,002 8%
Interest Earnings 7,439 8,670 6,502 6,502 5,272 2,801 1,633 32 6 (1,230) -19%
Other Income 9,010 - - - - - - - - - -
Total Revenue 4,492,118 4,475,663 4,906,502 4,462,811 4,804,583 4,499,060 4,597,521 4,782,302 4,855,446 341,772 8%
Expenditures by Type
Personnel
Salaries & Wages 4,636,193 4,449,225 4,791,361 4,791,361 4,488,409 4,588,038 4,677,420 4,894,590 4,849,583 (302,952) -6%
Total Personnel 4,636,193 4,449,225 4,791,361 4,791,361 4,488,409 4,588,038 4,677,420 4,894,590 4,849,583 (302,952) -6%
Supplies 67 -100 100 100 100 100 100 100 -0%
Services & Charges
Professional Services 3,202 4,000 6,100 6,100 6,000 6,000 6,000 6,000 6,000 (100) -2%
Travel - - 350 350 350 350 350 350 350 - 0%
Other Services & Charges 919 1,126 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 4,121 5,126 7,850 7,850 7,750 7,750 7,750 7,750 7,750 (100)-1%
Total Expenditures 4,640,381 4,454,351 4,799,311 4,799,311 4,496,259 4,595,888 4,685,270 4,902,440 4,857,433 (303,052) -6%
Net Surplus / (Deficit)(148,263) 21,312 107,191 (336,500) 308,324 (96,828) (87,749) (120,138) (1,987)
Beginning Cash Balance 464,746 315,085 336,501 1 308,325 211,497 123,748 3,610 Cash Reserves Target
Cash Adjustments (1,398) 104 - - - - - -
Ending Cash Balance 315,085 336,501 1 308,325 211,497 123,748 3,610 1,623
Cash Reserves Target 464,038 445,435 479,931 449,626 459,589 468,527 490,244 485,743
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 702 - Police Pension
Fund Type Pension Trust Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 6,223,858 6,111,782 6,347,700 6,048,813 6,241,405 6,057,740 5,997,287 5,935,624 5,872,728 192,592 3%
Interest Earnings 14,743 17,014 12,428 12,428 9,277 10,580 11,582 12,615 13,681 (3,151) -25%
Other Income 4,124 2,890 8,000 8,000 2,000 2,000 2,000 2,000 2,000 (6,000) -75%
Total Revenue 6,242,725 6,131,686 6,368,128 6,069,241 6,252,682 6,070,320 6,010,869 5,950,239 5,888,409 183,441 3%
Expenditures by Type
Personnel
Salaries & Wages 6,175,699 6,374,654 6,229,288 6,229,288 6,049,340 5,988,887 5,927,224 5,864,328 5,799,973 (179,948) -3%
Fringe Benefits 261 - 3,717 3,717 - - - - - (3,717) -100%
Total Personnel 6,175,960 6,374,654 6,233,005 6,233,005 6,049,340 5,988,887 5,927,224 5,864,328 5,799,973 (183,665) -3%
Services & Charges
Professional Services 3,200 4,000 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Travel - - 500 500 500 500 500 500 500 - 0%
Other Services & Charges 979 1,271 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 4,179 5,271 8,400 8,400 8,400 8,400 8,400 8,400 8,400 -0%
Total Expenditures 6,180,140 6,379,925 6,241,405 6,241,405 6,057,740 5,997,287 5,935,624 5,872,728 5,808,373 (183,665) -3%
Net Surplus / (Deficit)62,585 (248,240) 126,723 (172,164) 194,942 73,033 75,245 77,511 80,036
Beginning Cash Balance 886,366 945,540 698,148 525,984 720,926 793,959 869,204 946,715 Cash Reserves Target
Cash Adjustments (3,411) 848 - - - - - -
Ending Cash Balance 945,540 698,148 525,984 720,926 793,959 869,204 946,715 1,026,751
Cash Reserves Target 618,014 637,993 624,141 605,774 599,729 593,562 587,273 580,837
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
10% of Annual expenditures
10% of Annual expenditures
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.
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.
166
City of South Bend, Indiana 2021 Budget
Fund 705 - Police K-9 Unit
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 51 65 4 22 5 5 5 6 6 (17) -77%
Donations - - - - - - - - - - -
Total Revenue 51 65 4 22 5 5 5 6 6 (17) -77%
Expenditures by Type
Supplies - - - - - - - - - - -
Services & Charges
Other Services & Charges 601 - 2,020 2,020 - - - - - (2,020) -100%
Total Services & Charges 601 - 2,020 2,020 - - - - - (2,020) -100%
Total Expenditures 601 - 2,020 2,020 - - - - - (2,020) -100%
Net Surplus / (Deficit)(550) 65 (2,016) (1,998) 5 5 5 6 6
Beginning Cash Balance 2,889 2,330 2,395 397 402 407 412 418 Cash Reserves Target
Cash Adjustments (9) 1 - - - - - -
Ending Cash Balance 2,330 2,395 397 402 407 412 418 424
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
167
City of South Bend, Indiana 2021 Budget
VENUES, PARKS & ARTS FUNDS
168
City of South Bend, Indiana 2021 Budget
Fund 201 - Parks & Recreation
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 9,591,899 10,048,047 9,340,797 9,566,845 9,247,389 9,107,277 9,107,277 9,107,277 9,107,277 (319,456) -3%
Intergov./ Shared Revenues 842,315 890,592 845,000 904,581 906,694 845,000 845,000 845,000 845,000 2,113 0%
Intergov./ Grants 746,101 3,635,801 - 648,098 - - - - - (648,098) -100%
Charges for Services 1,715,313 2,583,508 3,036,794 3,204,690 2,881,450 3,174,060 3,174,060 3,174,060 3,174,060 (323,240) -10%
Interest Earnings 82,586 140,690 87,861 7,250 40,000 26,504 5,409 78 75 32,750 452%
Donations 81,500 1,714,670 1,215,000 1,219,000 715,000 565,000 565,000 120,000 120,000 (504,000) -41%
Other Income 337,727 329,248 82,500 123,170 25,000 85,000 85,000 85,000 85,000 (98,170) -80%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 1,232,541 - - 1,765,000 2,140,000 432,541 54%
Total Revenue 15,743,288 19,753,423 15,407,952 16,473,634 15,048,074 13,802,841 13,781,746 15,096,415 15,471,412 (1,425,560) -9%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,519,548 1,600,828 1,604,678 1,631,800 1,647,860 1,669,853 81,280 5%
Park Maintenance 6,347,725 9,916,774 6,730,222 7,533,436 7,183,287 7,058,176 7,213,905 7,443,346 7,605,312 (350,149) -5%
Golf Courses 1,416,310 1,621,929 1,550,027 1,672,403 1,503,657 1,552,976 1,541,253 1,523,083 1,545,670 (168,746) -10%
Recreation 1,911,046 3,034,640 3,146,517 3,064,363 2,936,242 3,034,678 3,071,375 3,044,903 2,982,464 (128,121) -4%
Marketing & Events 803,874 965,503 1,266,763 1,004,637 1,117,095 1,170,397 1,200,040 1,230,336 1,261,252 112,458 11%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 - - - - - (1,318,120) -100%
Potawatomi Zoo 712,660 700,000 700,000 700,000 701,965 702,004 702,044 602,085 402,127 1,965 0%
Park Debt - - - - 5,000 5,000 5,000 5,000 5,000 5,000 -
Total Expenditures 13,647,003 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Expenditures by Type
Personnel
Salaries & Wages 5,399,492 5,970,871 6,247,884 6,198,184 5,830,401 5,923,857 6,016,561 6,107,636 6,203,347 (367,783) -6%
Fringe Benefits 2,271,216 1,850,776 2,217,404 2,167,532 2,018,043 2,321,735 2,403,442 2,488,493 2,577,747 (149,489) -7%
Total Personnel 7,670,708 7,821,647 8,465,288 8,365,716 7,848,444 8,245,592 8,420,003 8,596,129 8,781,094 (517,272) -6%
Supplies 998,555 1,291,583 1,514,963 1,618,500 1,508,997 1,524,072 1,533,528 1,541,753 1,541,753 (109,503) -7%
Services & Charges
Professional Services 444,315 443,786 141,069 263,845 338,049 338,049 338,049 338,049 338,049 74,204 28%
Printing & Advertising 37,141 112,043 261,929 183,358 263,606 262,997 262,742 263,111 263,474 80,248 44%
Utilities 651,921 764,164 674,112 872,472 675,223 704,566 736,080 769,968 780,097 (197,249) -23%
Repairs & Maintenance 415,648 689,481 401,510 579,902 544,893 472,325 472,325 472,325 472,325 (35,009) -6%
Education & Training 10,086 23,428 34,500 29,757 25,425 25,425 25,425 25,425 25,425 (4,332) -15%
Travel 12,764 20,508 34,922 29,712 32,922 34,422 34,422 34,422 34,422 3,210 11%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 715,000 715,000 615,000 415,000 - 0%
Other Services & Charges 422,349 1,176,018 677,060 879,518 528,291 553,283 553,283 553,283 553,283 (351,227) -40%
Debt Service Principal 352,675 456,436 516,346 528,634 459,625 467,965 476,080 481,742 444,697 (69,009) -13%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 39,584 30,254 22,140 16,476 16,417 (12,288) -24%
Interfund Allocations 1,064,472 1,672,261 1,421,220 1,421,220 1,668,015 1,653,959 1,676,340 1,688,930 1,705,642 246,795 17%
Total Services & Charges 4,135,158 6,116,428 4,927,701 5,555,290 5,290,633 5,258,245 5,311,886 5,258,731 5,048,831 (264,657) -5%
Capital 842,582 9,164,819 500,000 1,273,001 400,000 100,000 100,000 100,000 100,000 (873,001) -69%
Total Expenditures 13,647,003 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Net Surplus / (Deficit)2,096,285 (4,641,054) - (338,873) - (1,325,068) (1,583,671) (400,198) (266)
Beginning Cash Balance 6,210,755 8,278,260 3,649,543 3,310,670 3,310,670 1,985,602 401,931 1,733 Cash Reserves Target
Cash Adjustments (28,780) 12,338 - - - - - -
Ending Cash Balance 8,278,260 3,649,543 3,310,670 3,310,670 1,985,602 401,931 1,733 1,467
Cash Reserves Target 3,411,751 6,098,619 4,203,127 3,762,019 3,781,977 3,841,354 3,874,153 3,867,920
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
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.
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. The increase in Professional Services and decrease in Other
Services & Charges is primarily due to the reclassification of a service contract for the maintenance of the streetscapes and sidewalks downtown. Personnel - From 2020 to 2021, several personnel changes
will be made: six positions will be eliminated from this fund and three positions will be transferred to other funds (see Personnel Summary for more details). 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
allowed for better reporting and more efficient use of funds.
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 was completed in 2020. 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 2021 due to the completion of the $5 million Regional Cities Grant, decrease in donations, and the decrease in
estimated property tax receipts due to circuit breaker property tax reform.
Declining Cash Reserves - By 2025, this fund is projected to have fully spent down its cash reserves and will not be self-sustainable. In order to maintain the same level of operational expenditures, it will
require a subsidy from another fund in the form of an interfund transfer. The City continues to monitor this fund and look for ways to reduce expenditures or increase revenues.
169
City of South Bend, Indiana 2021 Budget
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Historical Revenue by Fund
201 Parks & Recreation 15,743,288 19,753,423 15,407,952 16,473,634 15,048,074 13,802,841 13,781,746 15,096,415 15,471,412 (1,425,560) -9%
203 Recreation Nonreverting 973,132 - - - - - - - - - -
405 Park Nonreverting Capital 33,427 - - - - - - - - - -
Total Revenue 16,749,848 19,753,423 15,407,952 16,473,634 15,048,074 13,802,841 13,781,746 15,096,415 15,471,412 (1,425,560) -9%
Revenue by Type
Property Taxes 9,591,899 10,048,047 9,340,797 9,566,845 9,247,389 9,107,277 9,107,277 9,107,277 9,107,277 (319,456) -3%
Intergov./ Shared Revenues 842,315 890,592 845,000 904,581 906,694 845,000 845,000 845,000 845,000 2,113 0%
Intergov./ Grants 746,101 3,635,801 - 648,098 - - - - - (648,098) -100%
Charges for Services 2,669,972 2,583,508 3,036,794 3,204,690 2,881,450 3,174,060 3,174,060 3,174,060 3,174,060 (323,240) -10%
Interest Earnings 99,025 140,690 87,861 7,250 40,000 26,504 5,409 78 75 32,750 452%
Donations 111,123 1,714,670 1,215,000 1,219,000 715,000 565,000 565,000 120,000 120,000 (504,000) -41%
Other Income 343,567 329,248 82,500 123,170 25,000 85,000 85,000 85,000 85,000 (98,170) -80%
Interfund Transfers In 2,345,846 410,867 800,000 800,000 1,232,541 - - 1,765,000 2,140,000 432,541 54%
Total Revenue 16,749,848 19,753,423 15,407,952 16,473,634 15,048,074 13,802,841 13,781,746 15,096,415 15,471,412 (1,425,560) -9%
Historical Expenditures by Fund
201 Parks & Recreation 13,647,003 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
203 Recreation Nonreverting 1,760,359 - - - - - - - - - -
405 Park Nonreverting Capital 171,530 - - - - - - - - - -
Total Expenditures 15,578,892 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Expenditures by Division
Park Administration 1,259,102 1,723,159 1,514,423 1,519,548 1,600,828 1,604,678 1,631,800 1,647,860 1,669,853 81,280 5%
Park Maintenance 6,514,887 9,916,774 6,730,222 7,533,436 7,183,287 7,058,176 7,213,905 7,443,346 7,605,312 (350,149) -5%
Golf Courses 1,420,678 1,621,929 1,550,027 1,672,403 1,503,657 1,552,976 1,541,253 1,523,083 1,545,670 (168,746) -10%
Recreation 3,528,596 3,034,640 3,146,517 3,064,363 2,936,242 3,034,678 3,071,375 3,044,903 2,982,464 (128,121) -4%
Marketing & Events 946,684 965,503 1,266,763 1,004,637 1,117,095 1,170,397 1,200,040 1,230,336 1,261,252 112,458 11%
Park Projects & Capital 1,196,285 6,432,472 500,000 1,318,120 - - - - - (1,318,120) -100%
Potawatomi Zoo 712,660 700,000 700,000 700,000 701,965 702,004 702,044 602,085 402,127 1,965 0%
Park Debt - - - - 5,000 5,000 5,000 5,000 5,000 5,000 -
Total Expenditures 15,578,892 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Expenditures by Type
Personnel
Salaries & Wages 5,699,791 5,970,871 6,247,884 6,198,184 5,830,401 5,923,857 6,016,561 6,107,636 6,203,347 (367,783) -6%
Fringe Benefits 2,297,296 1,850,776 2,217,404 2,167,532 2,018,043 2,321,735 2,403,442 2,488,493 2,577,747 (149,489) -7%
Total Personnel 7,997,087 7,821,647 8,465,288 8,365,716 7,848,444 8,245,592 8,420,003 8,596,129 8,781,094 (517,272) -6%
Supplies 1,140,274 1,291,583 1,514,963 1,618,500 1,508,997 1,524,072 1,533,528 1,541,753 1,541,753 (109,503) -7%
Services & Charges
Professional Services 571,404 443,786 141,069 263,845 338,049 338,049 338,049 338,049 338,049 74,204 28%
Printing & Advertising 100,423 112,043 261,929 183,358 263,606 262,997 262,742 263,111 263,474 80,248 44%
Utilities 651,921 764,164 674,112 872,472 675,223 704,566 736,080 769,968 780,097 (197,249) -23%
Repairs & Maintenance 431,450 689,481 401,510 579,902 544,893 472,325 472,325 472,325 472,325 (35,009) -6%
Education & Training 15,096 23,428 34,500 29,757 25,425 25,425 25,425 25,425 25,425 (4,332) -15%
Travel 22,704 20,508 34,922 29,712 32,922 34,422 34,422 34,422 34,422 3,210 11%
Grants & Subsidies 691,626 715,000 715,000 715,000 715,000 715,000 715,000 615,000 415,000 - 0%
Other Services & Charges 619,220 1,176,018 677,060 879,518 528,291 553,283 553,283 553,283 553,283 (351,227) -40%
Debt Service Principal 352,675 456,436 516,346 528,634 459,625 467,965 476,080 481,742 444,697 (69,009) -13%
Debt Service Interest & Fees 32,161 43,303 50,033 51,872 39,584 30,254 22,140 16,476 16,417 (12,288) -24%
Interfund Allocations 1,174,618 1,672,261 1,421,220 1,421,220 1,668,015 1,653,959 1,676,340 1,688,930 1,705,642 246,795 17%
Interfund Transfers Out 925,652 - - - - - - - - - -
Total Services & Charges 5,588,952 6,116,428 4,927,701 5,555,290 5,290,633 5,258,245 5,311,886 5,258,731 5,048,831 (264,657) -5%
Capital 852,580 9,164,819 500,000 1,273,001 400,000 100,000 100,000 100,000 100,000 (873,001) -69%
Total Expenditures 15,578,892 24,394,477 15,407,952 16,812,507 15,048,074 15,127,909 15,365,417 15,496,613 15,471,678 (1,764,433) -10%
Net Surplus / (Deficit) 1,170,955 (4,641,054) - (338,873) - (1,325,068) (1,583,671) (400,198) (266)
Beginning Cash Balance 7,173,618 8,278,260 3,649,543 3,310,670 3,310,670 1,985,602 401,931 1,733 Cash Reserves Target
Cash Adjustments (66,314) 12,338 - - - - - -
Ending Cash Balance 8,278,260 3,649,543 3,310,670 3,310,670 1,985,602 401,931 1,733 1,467
Cash Reserves Target 3,894,723 6,098,619 4,203,127 3,762,019 3,781,977 3,841,354 3,874,153 3,867,920
25% of Annual expenditures
In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued. The activity formerly appearing in them is represented in the Parks & Recreation
Fund (#201). This allowed for better reporting and more efficient use of funds.
170
City of South Bend, Indiana 2021 Budget
Fund 273 - Morris PAC / Palais Royale Marketing
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 17,373 21,618 15,000 15,000 5,000 10,000 20,000 20,400 20,808 (10,000) -67%
Interest Earnings 1,025 1,802 566 566 578 451 457 468 485 12 2%
Total Revenue 18,398 23,421 15,566 15,566 5,578 10,451 20,457 20,868 21,293 (9,988) -64%
Expenditures by Type
Services & Charges
Printing & Advertising 16,083 7,720 20,000 30,816 20,000 20,000 20,000 20,000 20,000 (10,816) -35%
Total Services & Charges 16,083 7,720 20,000 30,816 20,000 20,000 20,000 20,000 20,000 (10,816) -35%
Total Expenditures 16,083 7,720 20,000 30,816 20,000 20,000 20,000 20,000 20,000 (10,816) -35%
Net Surplus / (Deficit)2,315 15,701 (4,434) (15,250) (14,422) (9,549) 457 868 1,293
Beginning Cash Balance 55,239 57,345 73,045 57,795 43,373 33,824 34,281 35,149 Cash Reserves Target
Cash Adjustments (209) (1) - - - - - -
Ending Cash Balance 57,345 73,045 57,795 43,373 33,824 34,281 35,149 36,442
Cash Reserves Target 4,021 1,930 7,704 5,000 5,000 5,000 5,000 5,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 274 - Morris PAC / Self-Promotion
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 100,932 82,464 105,000 105,000 65,000 85,000 90,000 95,000 105,000 (40,000) -38%
Interest Earnings 786 3,934 1,794 1,794 1,737 1,346 1,007 722 469 (57) -3%
Total Revenue 101,718 86,398 106,794 106,794 66,737 86,346 91,007 95,722 105,469 (40,057) -38%
Expenditures by Type
Services & Charges
Professional Services - 956 80,000 80,000 80,000 80,000 80,000 80,000 86,595 - 0%
Printing & Advertising - -35,000 35,000 35,000 35,700 36,414 37,142 37,885 - 0%
Total Services & Charges - 956 115,000 115,000 115,000 115,700 116,414 117,142 124,480 - 0%
Total Expenditures - 956 115,000 115,000 115,000 115,700 116,414 117,142 124,480 - 0%
Net Surplus / (Deficit)101,718 85,442 (8,206) (8,206) (48,263) (29,354) (25,407) (21,420) (19,011)
Beginning Cash Balance - 101,499 186,839 178,633 130,370 101,016 75,609 54,189 Cash Reserves Target
Cash Adjustments (219) (101) - - - - - -
Ending Cash Balance 101,499 186,839 178,633 130,370 101,016 75,609 54,189 35,178
Cash Reserves Target - 239 28,750 28,750 28,925 29,104 29,286 31,120
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.
Due to the COVID-19 pandemic, the Morris PAC was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of less events due to the
pandemic.
Expenditures are for marketing and advertising for the Morris Performing Arts Center.
25% of Annual expenditures
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.
25% of Annual expenditures
171
City of South Bend, Indiana 2021 Budget
Fund 312 - 2017 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 703,118 1,166,972 1,111,962 1,087,915 1,100,842 1,102,594 1,121,338 1,140,401 1,159,788 12,927 1%
Intergov./ Shared Revenues 37,107 74,210 42,232 63,774 45,280 42,232 42,232 42,232 42,232 (18,494) -29%
Interest Earnings 722 1,412 2,637 637 2,023 1,653 1,465 1,547 1,849 1,386 218%
Total Revenue 740,947 1,242,595 1,156,831 1,152,326 1,148,145 1,146,479 1,165,035 1,184,180 1,203,869 (4,181) 0%
Expenditures by Type
Debt Service Principal 350,000 770,000 785,000 785,000 825,000 830,000 865,000 890,000 920,000 40,000 5%
Debt Service Interest & Fees 243,304 411,140 387,968 387,968 364,193 339,367 314,167 287,992 261,217 (23,775) -6%
Total Expenditures 593,304 1,181,140 1,172,968 1,172,968 1,189,193 1,169,367 1,179,167 1,177,992 1,181,217 16,225 1%
Net Surplus / (Deficit)147,643 61,455 (16,137) (20,642) (41,048) (22,888) (14,132) 6,188 22,652
Beginning Cash Balance - 147,325 208,740 188,098 147,050 124,162 110,030 116,218 Cash Reserves Target
Cash Adjustments (319) (39) - - - - - -
Ending Cash Balance 147,325 208,740 188,098 147,050 124,162 110,030 116,218 138,870
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 401 - Coveleski Stadium Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 29,082 23,125 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Interest Earnings 1,054 823 162 162 351 356 361 366 371 189 117%
Total Revenue 30,136 23,947 30,162 30,162 30,351 30,356 30,361 30,366 30,371 189 1%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,249 38,513 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Total Services & Charges 1,249 38,513 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Capital 10,000 32,955 - - - - - - - - -
Total Expenditures 11,249 71,468 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Net Surplus / (Deficit)18,887 (47,520) 162 162 351 356 361 366 371
Beginning Cash Balance 54,612 73,256 25,850 26,012 26,363 26,719 27,080 27,446 Cash Reserves Target
Cash Adjustments (243) 114 - - - - - -
Ending Cash Balance 73,256 25,850 26,012 26,363 26,719 27,080 27,446 27,817
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Planned expenditures are for painting, landscaping, and mechanical upgrades.
No reserve requirement
No reserve requirement -
Capital fund - spend down to
zero
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).
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.
172
City of South Bend, Indiana 2021 Budget
Fund 416 - Morris Performing Arts Center Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 101,251 82,464 105,000 105,000 65,000 85,000 90,000 95,000 105,000 (40,000) -38%
Interest Earnings 7,145 10,956 3,354 3,354 2,175 3,351 4,612 5,956 7,454 (1,179) -35%
Other Income - 575 - - - - - - - - -
Interfund Transfers In - - - 175,579 - - - - - (175,579) -100%
Total Revenue 108,396 93,995 108,354 283,933 67,175 88,351 94,612 100,956 112,454 (216,758) -76%
Expenditures by Type
Supplies 6,690 14,469 40,000 40,000 25,000 - - - - (15,000) -38%
Services & Charges
Repairs & Maintenance 63,882 21,435 55,000 146,759 25,000 - - - - (121,759) -83%
Total Services & Charges 63,882 21,435 55,000 146,759 25,000 - - - - (121,759) -83%
Capital 74,492 14,149 40,000 373,224 - - - - - (373,224) -100%
Total Expenditures 145,063 50,052 135,000 559,983 50,000 - - - - (509,983) -91%
Net Surplus / (Deficit) (36,667) 43,943 (26,646) (276,050) 17,175 88,351 94,612 100,956 112,454
Beginning Cash Balance 416,215 378,088 422,125 146,075 163,250 251,601 346,213 447,169 Cash Reserves Target
Cash Adjustments (1,459) 94 - - - - - -
Ending Cash Balance 378,088 422,125 146,075 163,250 251,601 346,213 447,169 559,623
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 450 - Palais Royale Historic Preservation
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 17,661 14,425 15,000 15,000 8,000 10,000 12,000 14,000 16,000 (7,000) -47%
Interest Earnings 2,107 2,961 229 700 369 239 134 55 69 (331) -47%
Total Revenue 19,768 17,386 15,229 15,700 8,369 10,239 12,134 14,055 16,069 (7,331) -47%
Expenditures by Type
Repairs & Maintenance - 38,779 35,000 69,160 35,000 20,000 20,000 20,000 15,000 (34,160) -49%
Total Expenditures - 38,779 35,000 69,160 35,000 20,000 20,000 20,000 15,000 (34,160) -49%
Net Surplus / (Deficit) 19,768 (21,393) (19,771) (53,460) (26,631) (9,761) (7,866) (5,945) 1,069
Beginning Cash Balance 109,771 129,091 107,792 54,332 27,701 17,940 10,074 4,129 Cash Reserves Target
Cash Adjustments (448) 94 - - - - - -
Ending Cash Balance 129,091 107,792 54,332 27,701 17,940 10,074 4,129 5,198
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Repairs/improvements needed:
- Wall repairs (interior and exterior), including painting, light fixtures, etc.
No reserve requirement
No reserve requirement
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.
-- Due to the COVID-19 pandemic, the Morris PAC was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of less events due to
the pandemic.
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 Venues, Parks & Arts
Foundation.
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.
173
City of South Bend, Indiana 2021 Budget
Fund 453 - 2018 Zoo Bond Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 1,999 22,489 - 12,652 - - - - - (12,652) -100%
Debt Proceeds 3,786,189 - - - - - - - - - -
Interfund Transfers In 64,761 - - - - - - - - - -
Total Revenue 3,852,949 22,489 - 12,652 - - - - - (12,652) -100%
Expenditures by Type
Debt Service Interest & Fees 148,135 - - - - - - - - - -
Capital 439,955 3,166,419 - 133,581 - - - - - (133,581) -100%
Total Expenditures 588,090 3,166,419 - 133,581 - - - - - (133,581) -100%
Net Surplus / (Deficit)3,264,859 (3,143,930) - (120,929) - - - - -
Beginning Cash Balance - 3,264,859 120,929 - - - - - Cash Reserves Target
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:
Fund 471 - 2017 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 186,252 297,324 - 85,000 - - - - - (85,000) -100%
Total Revenue 186,252 297,324 - 85,000 - - - - - (85,000) -100%
Expenditures by Type
Services & Charges
Professional Services 129,892 15,000 - 6,464 - - - - - (6,464) -100%
Debt Service Interest & Fees 17,750 - - - - - - - - - -
Total Services & Charges 147,642 15,000 - 6,464 - - - - - (6,464) -100%
Capital 955,451 4,176,107 - 8,680,296 - - - - - (8,680,296) -100%
Total Expenditures 1,103,093 4,191,107 - 8,686,760 - - - - - (8,686,760) -100%
Net Surplus / (Deficit)(916,841) (3,893,782) - (8,601,760) - - - - -
Beginning Cash Balance 13,888,958 12,944,127 9,062,798 461,038 461,038 461,038 461,038 461,038 Cash Reserves Target
Cash Adjustments (27,990) 12,453 - - - - - -
Ending Cash Balance 12,944,127 9,062,798 461,038 461,038 461,038 461,038 461,038 461,038
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
These are the various projects:
Series A - Howard Park Series F - Seitz-Howard Series I - Other Park Improvements
Riverfront promenade Riverfront trail upgrades - Seitz Park to Howard Park Park security, lighting, and storage
Storm water habitat area Seitz Park parking Restrooms modernization & ADA compliance
Series B - St. Louis Street Series G - Seitz Park Series J - Pinhook Park
St. Louis Street parking and street upgrades (Howard Park)AM General parking and plaza area Pinhook Park neighborhood connectivity
Series C - Colfax-Seitz East Race promenade and bridge Series K - Future Projects
Riverfront trail upgrades - Colfax to Seitz Park Series H - Pinhook Park Future park acquisitions, partnerships,
Series D - Howard-Farmers Pavilion upgrade and build-outs
Riverfront trail upgrades - Howard Park to Farmer's Market Reconnect river flow to lagoon
Series E - Miami-Twyckenham Playground and site improvements
Riverfront trail upgrades - Miami to Twyckenham
No reserve requirement -
Bond capital fund - spend
down to zero
No reserve requirement -
Bond capital fund - spend
down to zero
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.
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.
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.
174
City of South Bend, Indiana 2021 Budget
Fund 601 - Parking Garages
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 1,222,385 945,347 1,281,877 1,281,877 900,000 917,980 936,320 955,026 974,106 (381,877) -30%
Fines, Forfeitures, and Fees 67,203 42,745 62,100 62,080 61,500 61,500 61,500 61,500 61,500 (580)-1%
Interest Earnings 22,665 32,323 11,271 11,271 10,068 7,333 4,713 2,213 41 (1,203) -11%
Other Income 2,655 16,084 1,200 1,220 - - - - - (1,220)-100%
Total Revenue 1,314,909 1,036,499 1,356,448 1,356,448 971,568 986,813 1,002,533 1,018,739 1,035,647 (384,880) -28%
Expenditures by Subdivisions
Parking Enforcement 264,600 105,009 81,470 72,650 13,962 14,021 14,081 14,142 14,204 (58,688) -81%
Parking General Operations - - - 40,118 574,746 477,435 478,598 479,776 480,969 534,628 1333%
Main Street Garage 283,633 270,215 342,975 712,059 211,426 213,773 216,166 218,611 216,099 (500,633) -70%
Leighton Plaza Garage 376,898 450,815 445,887 515,306 227,584 230,011 232,485 235,014 232,585 (287,722) -56%
Wayne Street Garage 283,985 197,869 299,163 348,540 171,020 256,949 257,896 258,865 254,849 (177,520) -51%
Eddy St Commons Garage - 15,000 11,000 11,000 - - - - - (11,000) -100%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,198,738 1,192,189 1,199,226 1,206,408 1,198,706 (500,935) -29%
Expenditures by Type
Supplies 969 --------- -
Services & Charges
Professional Services 1,001,178 700,335 500,000 501,821 488,000 388,000 388,000 388,000 388,000 (13,821) -3%
Utilities 97,488 104,528 86,296 106,933 117,000 119,340 121,727 124,161 126,644 10,067 9%
Repairs & Maintenance 59,093 126,794 315,000 292,063 125,000 212,100 214,242 216,427 218,656 (167,063) -57%
Other Services & Charges 9,444 13,574 5,000 18,859 7,000 7,100 7,202 7,306 7,412 (11,859) -63%
Interfund Allocations 40,944 49,026 84,199 124,317 161,738 165,649 168,055 170,514 172,994 37,421 30%
Total Services & Charges 1,208,148 994,258 990,495 1,043,993 898,738 892,189 899,226 906,408 913,706 (145,255) -14%
Capital -44,650 190,000 655,680 300,000 300,000 300,000 300,000 285,000 (355,680) -54%
Total Expenditures 1,209,117 1,038,908 1,180,495 1,699,673 1,198,738 1,192,189 1,199,226 1,206,408 1,198,706 (500,935) -29%
Net Surplus / (Deficit) 105,792 (2,409) 175,953 (343,225) (227,170) (205,376) (196,693) (187,669) (163,059)
Beginning Cash Balance 1,225,253 1,325,951 1,326,253 983,028 755,858 550,482 353,789 166,120 Cash Reserves Target
Cash Adjustments (5,094) 2,710 - - - - - -
Ending Cash Balance 1,325,951 1,326,253 983,028 755,858 550,482 353,789 166,120 3,061
Cash Reserves Target 302,279 259,727 424,918 299,685 298,047 299,807 301,602 299,677
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.). Starting with 2021, a new management contract will be in effect.
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.
Starting in 2020, the Parking Garage Fund will reimburse the Morris Performing Arts Center Division (in Fund #101) for 100% of costs of wages and benefits for the Manager-Facility Operations
position. This is represented as an Interfund Allocation expense.
The capital budget will decrease from 2020 to 2021 due to several large, one-time capital improvement projects that will be completed during 2020. However, there are many capital improvement needs.
The forecast shows a relatively small capital budget due to declining cash balance and revenue remaining fairly flat.
175
City of South Bend, Indiana 2021 Budget
Fund 670 - Century Center Operations
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 1,275,000 1,275,000 1,275,000 956,250 637,500 637,500 637,500 637,500 637,500 (318,750) -33%
Charges for Services 3,157,588 3,192,290 3,590,320 3,587,811 2,750,000 3,625,504 3,661,039 3,696,930 3,733,178 (837,811) -23%
Interest Earnings (6) 24 - 7 - - - - - (7) -100%
Other Income 4,595 9,692 6,275 8,777 6,275 6,338 6,401 6,465 6,530 (2,502) -29%
Interfund Allocation Reimb - 66,045 68,478 68,478 67,477 69,569 70,473 71,389 72,317 (1,001) -1%
Total Revenue 4,437,177 4,543,051 4,940,073 4,621,323 3,461,252 4,338,911 4,375,413 4,412,284 4,449,525 (1,160,071) -25%
Expenditures by Subdivisions
City Operations 763,881 1,390,766 1,491,433 1,529,619 1,453,760 1,514,563 1,548,283 1,581,921 1,616,785 (75,859) -5%
Food & Beverage Operations 3,495,827 3,137,910 3,506,282 3,506,282 2,772,311 2,823,695 2,879,567 2,935,627 2,993,169 (733,971) -21%
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 4,226,071 4,338,258 4,427,850 4,517,548 4,609,954 (809,830) -16%
Expenditures by Type
Personnel
Salaries & Wages 334,283 473,272 513,026 513,026 423,365 464,533 472,864 481,361 490,027 (89,661) -17%
Fringe Benefits 120,798 155,072 191,269 191,269 166,211 192,747 199,537 206,664 214,093 (25,058) -13%
Other Personnel Costs 1,387,772 1,197,879 1,397,785 1,397,785 900,000 918,000 936,360 955,087 974,188 (497,785) -36%
Total Personnel 1,842,853 1,826,223 2,102,080 2,102,080 1,489,576 1,575,280 1,608,761 1,643,112 1,678,308 (612,504) -29%
Supplies 1,224,932 1,145,517 1,418,899 1,419,994 1,150,000 1,173,142 1,196,628 1,220,583 1,245,018 (269,994) -19%
Services & Charges
Professional Services 96,141 76,325 120,628 127,356 120,628 123,041 125,502 128,012 130,573 (6,728) -5%
Printing & Advertising 99 2,893 - 657 - - - - - (657) -100%
Utilities 344,126 375,552 353,989 353,989 383,819 392,296 400,975 409,860 418,958 29,830 8%
Repairs & Maintenance 56,990 101,642 101,000 126,900 101,000 80,870 82,488 84,138 85,821 (25,900) -20%
Insurance 90,112 57,019 57,047 57,047 57,047 58,188 59,352 60,539 61,750 - 0%
Education & Training 299 - - 1,724 - - - - - (1,724) -100%
Travel - - 1,000 851 - - - - - (851) -100%
Other Services & Charges 518,247 512,899 579,589 581,820 579,589 591,181 603,005 615,065 627,365 (2,231) 0%
Interfund Allocations - 162,380 169,544 169,544 247,195 243,572 246,884 248,420 250,676 77,651 46%
Interfund Transfers Out 85,909 268,227 93,939 93,939 97,217 100,688 104,255 107,819 111,485 3,278 3%
Total Services & Charges 1,191,923 1,556,936 1,476,736 1,513,827 1,586,495 1,589,836 1,622,461 1,653,853 1,686,628 72,668 5%
Capital - - - - - - - - - - -
Total Expenditures 4,259,708 4,528,676 4,997,715 5,035,901 4,226,071 4,338,258 4,427,850 4,517,548 4,609,954 (809,830) -16%
Net Surplus / (Deficit) 177,469 14,375 (57,642) (414,578) (764,819) 653 (52,437) (105,264) (160,429)
Beginning Cash Balance 1,354,272 1,532,952 1,537,206 1,122,628 357,809 358,462 306,025 200,761 Cash Reserves Target
Cash Adjustments 1,211 (10,121) - - - - - -
Ending Cash Balance 1,532,952 1,537,206 1,122,628 357,809 358,462 306,025 200,761 40,332
Cash Reserves Target 1,064,927 1,132,169 1,258,975 1,056,518 1,084,565 1,106,963 1,129,387 1,152,489
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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. Due to the COVID-19 pandemic,
the Century Center was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of less events due to the pandemic.
In 2018, a new food & beverage management contract was signed with ASM Global (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 ASM Global. In 2021, the Financial Specialist Senior position will be eliminated.
176
City of South Bend, Indiana 2021 Budget
Fund 671 - Century Center Capital
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 2,026 12,966 10,000 18,400 200 200 200 200 200 (18,200) -99%
Interfund Transfers In - 177,475 - - - - - - - - -
Total Revenue 2,026 190,441 10,000 18,400 200 200 200 200 200 (18,200) -99%
Expenditures by Type
Services & Charges
Professional Services 4,800 66,123 - - - - - - - - -
Total Services & Charges 4,800 66,123 - - - - - - - - -
Capital 5,216 - 20,000 1,000,000 - - - - - (1,000,000) -100%
Total Expenditures 10,016 66,123 20,000 1,000,000 - - - - - (1,000,000) -100%
Net Surplus / (Deficit)(7,989) 124,318 (10,000) (981,600) 200 200 200 200 200
Beginning Cash Balance 865,353 857,363 981,681 1,000,081 1,000,281 1,000,481 1,000,681 1,000,881 Cash Reserves Target
Cash Adjustments - - 1,000,000 - - - - -
Ending Cash Balance 857,363 981,681 1,000,081 1,000,281 1,000,481 1,000,681 1,000,881 1,001,081
Cash Reserves Target 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 672 - Century Center Energy Conservation Debt Svc
Fund Type Debt Service Fund Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 221,437 235,000 221,437 221,437 221,437 221,437 221,437 221,437 221,437 - 0%
Interest Earnings 36 4,232 1,200 2,400 1,200 1,200 1,200 1,200 1,200 (1,200) -50%
Other Income 110,049 104,511 95,720 95,720 88,057 80,242 72,268 64,132 55,832 (7,663) -8%
Interfund Transfers In 85,909 90,752 93,939 93,939 97,217 100,688 104,255 107,819 111,485 3,278 3%
Total Revenue 417,430 434,495 412,296 413,496 407,911 403,567 399,160 394,588 389,954 (5,585) -1%
Expenditures by Type
Debt Service Principal 162,702 280,090 285,614 285,614 291,274 297,175 303,221 309,315 315,561 5,660 2%
Debt Service Interest & Fees 143,034 135,333 125,482 125,482 115,437 105,193 94,738 84,073 73,193 (10,045) -8%
Total Expenditures 305,736 415,423 411,096 411,096 406,711 402,368 397,959 393,388 388,754 (4,385) -1%
Net Surplus / (Deficit)111,694 19,071 1,200 2,400 1,200 1,199 1,201 1,200 1,200
Beginning Cash Balance 58,882 170,316 189,409 191,809 193,009 194,208 195,409 196,609 Cash Reserves Target
Cash Adjustments (260) 21 - - - - - -
Ending Cash Balance 170,316 189,409 191,809 193,009 194,208 195,409 196,609 197,809
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The bonds will be paid off over a 15 year period with the final payment due on May 1, 2031.
$800,000 Minimum per
Board of Managers
No reserve requirement
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.
In 2020, $1,000,000 was budgeted for the ESports Arena, however, this amount will not be spent in 2020. A cash adjustment has been entered to represent that the budgeted will not be spent and therefore
the ending cash balance will be higher than if the $1 million was spent.
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.
177
City of South Bend, Indiana 2021 Budget
Fund 730 - City Cemetery
Fund Type Special Revenue Fund Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 509 803 120 220 134 136 138 140 142 (86) -39%
Total Revenue 509 803 120 220 134 136 138 140 142 (86)-39%
Expenditures by Type
Services & Charges
Other Services & Charges - - 20,000 20,000 - - - - - (20,000) -100%
Interfund Transfers Out 424,791 - - - - - - - - - -
Total Services & Charges 424,791 -20,000 20,000 -----(20,000) -100%
Total Expenditures 424,791 -20,000 20,000 -----(20,000) -100%
Net Surplus / (Deficit)(424,282) 803 (19,880) (19,780) 134 136 138 140 142
Beginning Cash Balance 453,304 28,916 29,730 9,950 10,084 10,220 10,358 10,498 Cash Reserves Target
Cash Adjustments (107)12 - - - - - -
Ending Cash Balance 28,916 29,730 9,950 10,084 10,220 10,358 10,498 10,640
Cash Reserves Target 106,198 - 5,000 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 731 - Bowman Cemetery
Fund Type Special Revenue Fund Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings (126)12,623 5,791 5,791 6,392 6,478 6,566 6,654 6,744 601 10%
Other Income 31,207 - - - - - - - - - -
Interfund Transfers In 424,791 - - - - - - - - - -
Total Revenue 455,872 12,623 5,791 5,791 6,392 6,478 6,566 6,654 6,744 601 10%
Total Expenditures ---------- -
Net Surplus / (Deficit)455,872 12,623 5,791 5,791 6,392 6,478 6,566 6,654 6,744
Beginning Cash Balance - 454,888 467,692 473,483 479,875 486,353 492,919 499,573 Cash Reserves Target
Cash Adjustments (984)182 - - - - - -
Ending Cash Balance 454,888 467,692 473,483 479,875 486,353 492,919 499,573 506,317
Cash Reserves Target 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2021. Appropriation requests for expenditures will be made as needed.
25% of Annual expenditures
$400,000 minimum
This 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.
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.
178
City of South Bend, Indiana 2021 Budget
Fund 751 - 2015 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 4,813 840 - - - - - - - - -
Total Revenue 4,813 840 - - - - - - - - -
Expenditures by Type
Supplies 43,656 6,082 - - - - - - - - -
Services & Charges
Other Services & Charges 291,724 4,582 - - - - - - - - -
Interfund Transfers Out 288 3,048 - - - - - - - - -
Total Services & Charges 292,013 7,630 - - - - - - - - -
Capital 2,468,681 458,815 - - - - - - - - -
Total Expenditures 2,804,350 472,527 - - - - - - - - -
Net Surplus / (Deficit)(2,799,537) (471,687) - - - - - - -
Beginning Cash Balance 3,271,224 471,687 - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 471,687 - - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 757 - 2015 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 2,787 3,527 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 0%
Interfund Transfers In 347,259 409,270 377,756 377,756 376,007 374,106 371,981 374,781 377,131 (1,749) 0%
Total Revenue 350,045 412,797 379,756 379,756 378,007 376,106 373,981 376,781 379,131 (1,749) 0%
Expenditures by Type
Debt Service Principal 210,000 220,000 225,000 225,000 225,000 230,000 240,000 240,000 260,000 - 0%
Debt Service Interest & Fees 169,106 162,731 157,131 157,131 149,382 142,557 135,582 128,382 121,032 (7,749) -5%
Total Expenditures 379,106 382,731 382,131 382,131 374,382 372,557 375,582 368,382 381,032 (7,749) -2%
Net Surplus / (Deficit) (29,061) 30,066 (2,375) (2,375) 3,625 3,549 (1,601) 8,399 (1,901)
Beginning Cash Balance 557,768 560,431 590,497 588,122 591,747 595,296 593,695 602,094 Cash Reserves Target
Cash Adjustments 31,723 - - - - - - -
Ending Cash Balance 560,431 590,497 588,122 591,747 595,296 593,695 602,094 600,194
Cash Reserves Target 379,106 382,731 382,131 374,382 372,557 375,582 368,382 381,032
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
No reserve requirement -
Bond capital fund - spend
down to zero
100% cash reserves per
bond covenants
This fund was used to account for the bond proceeds and expenditures of the 2015 Parks/EDIT bond. Bond proceeds were spent on parks projects and capital.
The original bond was issued in 2015 for $5,605,000.
In 2019, the bond capital proceeds were fully expended. Major projects included renovation of the Charles Black Recreation Center and upgrade of the Martin Luther King Recreation Center HVAC
system. Minor projects included the Niles Avenue Dog Park, Rum Village Dog Park, Experience Lodge, Fremont Park splash pad, Potawatomi Park splash pad, and replacement of various park
equipment and other improvements to parks.
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 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.
179
City of South Bend, Indiana 2021 Budget
DEPARTMENT OF COMMUNITY
INVESTMENT FUNDS
180
City of South Bend, Indiana 2021 Budget
Fund 209 - Studebaker-Oliver Revitalizing Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 28,198 --------- -
Interest Earnings 16,217 24,778 20,000 20,000 3,388 1,728 1,414 1,095 773 (16,612) -83%
Other Income 100,000 100,000 100,000 100,000 -----(100,000) -100%
Total Revenue 144,415 124,778 120,000 120,000 3,388 1,728 1,414 1,095 773 (116,612) -97%
Expenditures by Type
Professional Services 93,868 149,969 25,000 873,464 25,000 25,000 25,000 25,000 25,000 (848,464) -97%
Total Expenditures 93,868 149,969 25,000 873,464 25,000 25,000 25,000 25,000 25,000 (848,464) -97%
Net Surplus / (Deficit)50,547 (25,191) 95,000 (753,464) (21,612) (23,272) (23,586) (23,905) (24,227)
Beginning Cash Balance 876,414 954,136 929,415 175,951 154,339 131,067 107,481 83,576 Cash Reserves Target
Cash Adjustments 27,174 470 ------
Ending Cash Balance 954,136 929,415 175,951 154,339 131,067 107,481 83,576 59,349
Cash Reserves Target --------
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 210 - Economic Development State Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 2,375 --555,695 -----(555,695) -100%
Interest Earnings 6,784 2,878 3,000 3,000 544 1,038 1,052 1,066 1,080 (2,456) -82%
Other Income 54,008 72,010 72,011 72,011 72,011 36,006 ---- 0%
Total Revenue 63,167 74,888 75,011 630,706 72,555 37,044 1,052 1,066 1,080 (558,151) -88%
Expenditures by Type
Services & Charges
Professional Services -53,699 -142,758 -----(142,758) -100%
Repairs & Maintenance ---400,000 -----(400,000) -100%
Grants & Subsidies ---65,000 -----(65,000) -100%
Other Services & Charges 55,662 --11,400 -----(11,400) -100%
Debt Service Principal 65,591 67,581 69,632 69,632 35,605 ----(34,027) -49%
Debt Service Interest & Fees 6,419 4,429 2,379 2,379 401 ----(1,978) -83%
Interfund Transfers Out -230,000 -------- -
Total Expenditures 127,672 355,710 72,011 691,169 36,006 - - - - (655,163) -95%
Net Surplus / (Deficit)(64,506) (280,822) 3,000 (60,463) 36,549 37,044 1,052 1,066 1,080
Beginning Cash Balance 410,752 344,987 64,775 4,312 40,861 77,905 78,957 80,023 Cash Reserves Target
Cash Adjustments (1,259) 610 ------
Ending Cash Balance 344,987 64,775 4,312 40,861 77,905 78,957 80,023 81,103
Cash Reserves Target --------
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
Other income is derived from repayment from the River West TIF Fund (#324), with the last payment due in 2020.
No reserve requirement -
Grant fund - spend down to
zero
No reserve requirement -
Grant fund - spend down to
zero
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields.
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.
181
City of South Bend, Indiana 2021 Budget
Fund 211 - Department of Community Investment (DCI)
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 270,192 434,000 464,500 10,650 552,550 552,550 552,550 552,550 552,550 541,900 5088%
Charges for Services 338,582 212,079 249,070 835,227 483,267 464,987 202,243 204,033 205,860 (351,960) -42%
Fines, Forfeitures, and Fees - - 40,000 45,251 56,840 56,840 56,840 56,840 56,840 11,589 26%
Interest Earnings 14,158 17,680 15,000 9,000 15,000 15,000 15,000 15,000 15,000 6,000 67%
Other Income 4,256 4,123 - 2,599 - - - - - (2,599) -100%
Interfund Allocation Reimb - - 174,531 174,531 145,765 181,214 183,570 185,956 188,373 (28,766) -16%
Interfund Transfers In 1,866,020 2,350,633 2,288,899 2,268,899 1,747,143 2,587,030 2,916,572 2,982,393 3,058,074 (521,756) -23%
Total Revenue 2,493,209 3,018,515 3,232,000 3,346,157 3,000,565 3,857,621 3,926,775 3,996,772 4,076,697 (345,592) -10%
Expenditures by Activity
Community Investment 2,874,853 2,735,735 3,232,000 3,306,550 3,551,125 3,666,552 3,735,706 3,805,703 3,885,628 244,575 7%
Historic Preservation - - - 194,128 6,300 6,300 6,300 6,300 6,300 (187,828) -97%
Business Development - - - - 40,769 40,769 40,769 40,769 40,769 40,769 -
Neighborhoods - - - - 58,000 56,000 56,000 56,000 56,000 58,000 -
Engagement - - - - 56,000 56,000 56,000 56,000 56,000 56,000 -
Planning - - - - 12,000 12,000 12,000 12,000 12,000 12,000 -
Zoning - - - - 20,000 20,000 20,000 20,000 20,000 20,000 -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 3,744,194 3,857,621 3,926,775 3,996,772 4,076,697 243,516 7%
Expenditures by Type
Personnel
Salaries & Wages 1,464,757 1,493,197 1,788,354 1,628,354 1,921,625 1,960,382 1,999,913 2,040,238 2,081,368 293,271 18%
Fringe Benefits 630,626 528,540 665,776 665,776 716,373 816,821 845,938 876,494 908,320 50,597 8%
Total Personnel 2,095,383 2,021,736 2,454,130 2,294,130 2,637,998 2,777,203 2,845,851 2,916,732 2,989,688 343,868 15%
Supplies 19,501 18,276 25,792 28,054 26,120 26,120 26,120 26,120 26,120 (1,934) -7%
Services & Charges
Professional Services 319,616 157,623 296,100 584,679 281,800 282,200 281,920 281,880 282,200 (302,879) -52%
Printing & Advertising 10,940 13,604 24,707 24,773 24,000 21,500 21,500 21,500 26,000 (773) -3%
Repairs & Maintenance 1,989 9,911 2,600 101,951 3,100 3,100 3,100 3,100 3,100 (98,851) -97%
Interfund Allocations 390,538 464,363 357,941 357,941 652,726 631,048 637,834 636,990 639,139 294,785 82%
Education & Training 8,889 9,835 23,900 23,900 22,000 20,000 20,000 20,000 20,000 (1,900) -8%
Travel 17,302 24,271 28,000 29,524 20,000 20,000 20,000 20,000 20,000 (9,524) -32%
Other Services & Charges 10,694 16,116 18,830 20,726 26,450 26,450 20,450 20,450 20,450 5,724 28%
Interfund Transfers Out - - - 35,000 50,000 50,000 50,000 50,000 50,000 15,000 43%
Total Services & Charges 759,969 695,723 752,078 1,178,494 1,080,076 1,054,298 1,054,804 1,053,920 1,060,889 (98,418) -8%
Capital - - - - - - - - - - -
Total Expenditures 2,874,853 2,735,735 3,232,000 3,500,678 3,744,194 3,857,621 3,926,775 3,996,772 4,076,697 243,516 7%
Net Surplus / (Deficit) (381,644) 282,780 - (154,521) (743,629) - - - -
Beginning Cash Balance 1,114,625 729,684 1,012,307 857,786 114,157 114,157 114,157 114,157 Cash Reserves Target
Cash Adjustments (3,297) (158) - - - - - -
Ending Cash Balance 729,684 1,012,307 857,786 114,157 114,157 114,157 114,157 114,157
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This fund accounts for the activities of the Department of Community Investment (DCI).
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 supported by interfund transfers from the Economic Development Income Tax (EDIT) Fund (#408). This fund also receives revenue from federal grants and staff contracts. Starting
in 2020, the wages and benefits for two Zoning staff were allocated back to the Building Department (Fund #600). This revenue is represented as an interfund allocation reimbursement transferred from
Fund #600.
In 2021, the interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408) will be reduced in order to spend down this fund's cash reserves. There is no cash reserve requirement
in this fund as it is supported by interfund transfers and does not need to carry a cash balance.
In 2020, a part-time position was added to help promote greater regulatory compliance for the Historic Preservation Commission (HPC) and new City zoning responsibilities. Additional capacity will be
used to support Business Licensing and to reduce the work load of a Code Inspector. In 2021, two new positions will be added to the Business Development team to support the newly awarded Revolving
Loan Fund Grant as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). These positions will handle all loan applications and processing through closing. The positions are fully
funded by grant revenue. In 2021, the department will begin splitting out the budget by activity to better track the spending and manage its operations.
182
City of South Bend, Indiana 2021 Budget
Fund 212 - Dept of Community Investment Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 3,542,536 2,030,043 2,711,000 9,107,322 2,755,134 2,755,134 2,755,134 2,755,134 2,755,134 (6,352,188) -70%
Fines, Forfeitures, and Fees 110 30 - 81 - - - - - (81) -100%
Other Income 203,444 483,931 203,000 217,888 119,687 119,687 119,687 119,687 119,687 (98,201) -45%
Total Revenue 3,746,089 2,514,004 2,914,000 9,325,291 2,874,821 2,874,821 2,874,821 2,874,821 2,874,821 (6,450,470) -69%
Expenditures by Type
Professional Services - - - 600,000 - - - - - (600,000) -100%
Grants & Subsidies 3,848,101 2,555,898 2,911,000 9,017,968 2,755,134 2,755,134 2,755,134 2,755,134 2,755,134 (6,262,834) -69%
Total Expenditures 3,848,101 2,555,898 2,911,000 9,617,968 2,755,134 2,755,134 2,755,134 2,755,134 2,755,134 (6,862,834) -71%
Net Surplus / (Deficit)(102,012) (41,893) 3,000 (292,677) 119,687 119,687 119,687 119,687 119,687
Beginning Cash Balance 450,607 347,782 305,248 12,571 132,258 251,945 371,632 491,319 Cash Reserves Target
Cash Adjustments (813) (641) - - - - - -
Ending Cash Balance 347,782 305,248 12,571 132,258 251,945 371,632 491,319 611,006
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
Fund 410 - Urban Development Action Grant
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 6,344 844 500 500 572 569 529 552 - 72 14%
Other Income 37,508 84,104 30,000 30,000 21,996 23,208 24,488 21,180 6,088 (8,004) -27%
Total Revenue 43,852 84,948 30,500 30,500 22,568 23,777 25,017 21,732 6,088 (7,932) -26%
Expenditures by Type
Debt Service Principal 486,081 60,000 40,000 40,000 24,000 24,000 28,000 20,000 284,254 (16,000) -40%
Total Expenditures 486,081 60,000 40,000 40,000 24,000 24,000 28,000 20,000 284,254 (16,000) -40%
Net Surplus / (Deficit)(442,229) 24,948 (9,500) (9,500) (1,432) (223) (2,983) 1,732 (278,166)
Beginning Cash Balance 471,939 28,919 53,838 44,338 42,906 42,683 39,700 41,432 Cash Reserves Target
Cash Adjustments (790) (30) - - - - - -
Ending Cash Balance 28,919 53,838 44,338 42,906 42,683 39,700 41,432 (236,734)
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. This fund also receives revenue from interest earned on
the fund's cash balance.
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. Payments in future years will be made as BDC loan collections are received. The BDC loan collections have been remitted at rates less than the current amortization schedule depicts due to
poor portfolio performance and as such may require an amendment to the debt schedule.
No reserve requirement -
Grant fund - spend down to
zero
No reserve requirement -
Grant fund - spend down to
zero
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.
Special allocations of CDBG and ESG awarded under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) are separate from regular allocations and are accounted for in the COVID-19
Response Fund 264.
This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments.
183
City of South Bend, Indiana 2021 Budget
Fund 600 - Consolidated Building Fund
Fund Type Enterprise Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Building Department
Licenses & Permits 1,566,575 1,646,044 1,772,550 1,772,550 1,772,552 1,772,552 1,877,550 1,988,847 2,106,822 2 0%
Interest Earnings 46,652 54,618 25,201 25,201 30,280 31,898 34,392 38,382 43,538 5,079 20%
Other Income 7,186 6,317 3,000 222 - - - - - (222) -100%
Interfund Transfers In 7,428 - - - - - - - - - -
Total Building Department 1,627,841 1,706,979 1,800,751 1,797,973 1,802,832 1,804,450 1,911,942 2,027,229 2,150,360 4,859 0%
Total Code Enforcement 1,506,064 2,983,937 - 2,130 - - - - - (2,130) -100%
Total Fund Revenue 3,133,906 4,690,916 1,800,751 1,800,103 1,802,832 1,804,450 1,911,942 2,027,229 2,150,360 2,729 0%
Expenditures
Building Department
Personnel
Salaries & Wages 681,787 716,916 874,667 874,667 828,457 844,871 861,612 878,688 896,108 (46,210) -5%
Fringe Benefits 319,576 273,508 339,734 339,734 316,605 361,444 374,303 387,797 401,857 (23,129) -7%
Total Personnel 1,001,363 990,425 1,214,401 1,214,401 1,145,062 1,206,315 1,235,915 1,266,485 1,297,965 (69,339) -6%
Supplies 21,813 14,307 19,576 24,818 16,361 16,688 17,022 17,362 17,709 (8,457) -34%
Services & Charges
Professional Services 4,454 - 10,000 10,150 8,000 8,000 8,000 8,000 8,000 (2,150) -21%
Printing & Advertising 700 3,809 4,693 4,693 4,763 4,834 4,907 5,005 5,081 70 1%
Repairs & Maintenance 30,553 18,871 25,000 25,000 25,000 25,000 25,000 25,000 25,000 - 0%
Education & Training 3,190 2,859 3,500 3,500 3,500 3,500 3,500 3,500 3,500 - 0%
Travel 3,450 684 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Other Services & Charges 43,665 3,948 20,572 22,572 17,015 17,117 17,221 17,400 17,508 (5,557) -25%
Debt Service Principal 42,475 46,342 42,727 42,727 43,021 23,594 4,674 - - 294 1%
Debt Service Interest & Fees 3,749 3,141 2,225 2,225 1,358 567 70 - - (867) -39%
Interfund Allocations 337,091 252,023 328,799 328,799 339,938 371,319 375,932 378,895 382,565 11,139 3%
Interfund Transfers Out - 158,943 - - - - - - - - -
Total Services & Charges 469,328 490,621 443,516 445,666 448,595 459,931 445,304 443,800 447,654 2,929 1%
Total Capital - - 50,000 50,000 - - 26,500 - - (50,000) -100%
Total Building Department 1,492,504 1,495,352 1,727,493 1,734,885 1,610,018 1,682,934 1,724,741 1,727,647 1,763,328 (124,867) -7%
Total Code Enforcement 2,678,595 3,001,390 - 270,543 - - - - - (270,543) -100%
Total Fund Expenditures 4,171,099 4,496,742 1,727,493 2,005,428 1,610,018 1,682,934 1,724,741 1,727,647 1,763,328 (395,410) -20%
Net Surplus / (Deficit)
Building Department 135,338 211,627 73,258 63,088 192,814 121,516 187,201 299,582 387,032
Code Enforcement (1,172,531) (17,453) - (268,413) - - - - -
Fund Net Surplus/(Deficit)(1,037,193) 194,174 73,258 (205,325) 192,814 121,516 187,201 299,582 387,032
Beginning Cash Balance 3,143,961 2,092,204 2,285,733 2,080,408 2,273,222 2,394,738 2,581,939 2,881,521 Cash Reserves Target
Cash Adjustments (14,564) (645) - - - - - -
Ending Cash Balance 2,092,204 2,285,733 2,080,408 2,273,222 2,394,738 2,581,939 2,881,521 3,268,553
Cash Reserves Target 1,042,775 1,124,185 501,357 402,505 420,734 431,185 431,912 440,832
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
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. Prior to the COVID-19 pandemic, revenue was anticipated to increase based on trends. Due to the unknown nature of economic impacts of COVID-19, permit revenue is budgeted at 2020
levels. If actual revenue is less than 2020 levels, cash reserves will be used to offset revenue variance.
This fund accounts for the operational costs of running the Building Department. The majority of the costs are for Building Department personnel.
In 2020, there were 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 2021, a part-time licensing auditor will be added to audit contractor licensees.
Starting in 2020, the Code Enforcement Department's budget was moved out of this fund and into its own fund (#230).
184
City of South Bend, Indiana 2021 Budget
Fund 754 - Industrial Revolving Fund
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - - - - 699,000 - - - - 699,000 -
Other Income 234,521 293,958 225,200 225,200 244,000 244,000 244,000 244,000 244,000 18,800 8%
Total Revenue 234,521 293,958 225,200 225,200 943,000 244,000 244,000 244,000 244,000 717,800 319%
Expenditures by Type
Professional Services 89,432 95,223 135,000 130,000 429,262 430,982 134,536 136,327 138,154 299,262 230%
Other Services & Charges 12,826 24,218 14,000 19,000 69,298 69,297 18,000 18,000 18,000 50,298 265%
Total Expenditures 102,258 119,441 149,000 149,000 498,560 500,279 152,536 154,327 156,154 349,560 235%
Net Surplus / (Deficit)132,263 174,517 76,200 76,200 444,440 (256,279) 91,464 89,673 87,846
Beginning Cash Balance 2,917,106 1,632,491 2,078,333 2,154,533 2,598,973 2,342,694 2,434,158 2,523,831 Cash Reserves Target
Cash Adjustments (1,416,878) 271,325 - - - - - -
Ending Cash Balance 1,632,491 2,078,333 2,154,533 2,598,973 2,342,694 2,434,158 2,523,831 2,611,677
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 756 - 2015 Smart Streets Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 4,588 4,629 3,000 3,000 3,000 3,000 3,000 3,000 3,000 - 0%
Interfund Transfers In 1,714,000 1,715,500 1,716,500 1,716,500 1,716,500 1,715,000 1,713,000 1,712,500 1,713,500 - 0%
Total Revenue 1,718,588 1,720,129 1,719,500 1,719,500 1,719,500 1,718,000 1,716,000 1,715,500 1,716,500 - 0%
Expenditures by Type
Debt Service Principal 940,000 970,000 1,000,000 1,000,000 1,030,000 1,060,000 1,090,000 1,120,000 1,160,000 30,000 3%
Debt Service Interest & Fees 770,444 742,019 713,044 713,044 682,819 651,694 619,669 586,785 552,844 (30,225) -4%
Total Expenditures 1,710,444 1,712,019 1,713,044 1,713,044 1,712,819 1,711,694 1,709,669 1,706,785 1,712,844 (225) 0%
Net Surplus / (Deficit) 8,145 8,111 6,456 6,456 6,681 6,306 6,331 8,715 3,656
Beginning Cash Balance 1,718,645 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 1,769,390 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 1,769,390 1,773,046
Cash Reserves Target 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 1,769,390 1,773,046
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The River West TIF Fund (#324) transfers money into this fund semi-annually 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).
No City reserve requirement;
there are program
requirements
100% cash reserves per
bond covenants
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. The fund is reported in the City's Comprehensive Annual Financial Report (CAFR) and was integrated into the City's formal accounting system during 2017. 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. In 2021, revenue will be received
from the new Revolving Loan Fund (RLF II) reimbursements as grant funds are administered and spent.
In 2020, the City was awarded a $6.9M Revolving Loan Fund (RLF II) grant as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This grant will run through July 2022.
Expenditures are for legal services and administrative & program fees.
Starting in 2021, expenditures related to the new Revolving Loan Fund (RLF II), which was awarded in 2020 by the Economic Development Administration (EDA) as part of the CARES Act, will include
staff expenses, marketing, loan processing and various professional and miscellaneous expenses to administer the grant. All expenses are anticipated to be reimbursed by the grant.
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. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system.
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.
185
City of South Bend, Indiana 2021 Budget
Fund 759 - 2017 Eddy Street Commons Bond Capital
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 121 65 - 306,457 - - - - - (306,457) -100%
Total Revenue 121 65 - 306,457 - - - - - (306,457) -100%
Expenditures by Type
Services & Charges
Professional Services 1,500 - - - - - - - - - -
Total Services & Charges 1,500 - - - - - - - - - -
Capital 8,477,690 4,602,119 - 3,354,647 - - - - - (3,354,647) -100%
Total Expenditures 8,479,190 4,602,119 - 3,354,647 - - - - - (3,354,647) -100%
Net Surplus / (Deficit)(8,479,069) (4,602,054) - (3,048,190) - - - - -
Beginning Cash Balance 16,129,314 7,650,244 3,048,190 - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 7,650,244 3,048,190 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 760 - 2017 Eddy Street Commons Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 6,428 8,792 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Interfund Transfers In 2,223,472 1,298,125 1,390,625 1,390,625 1,710,875 1,926,375 1,929,875 1,941,375 1,955,125 320,250 23%
Total Revenue 2,229,900 1,306,917 1,396,625 1,396,625 1,716,875 1,932,375 1,935,875 1,947,375 1,961,125 320,250 23%
Expenditures by Type
Debt Service Principal 25,000 50,000 145,000 145,000 475,000 720,000 760,000 810,000 865,000 330,000 228%
Debt Service Interest & Fees 1,253,472 1,248,125 1,246,625 1,246,625 1,235,875 1,206,375 1,169,875 1,131,375 1,090,125 (10,750) -1%
Total Expenditures 1,278,472 1,298,125 1,391,625 1,391,625 1,710,875 1,926,375 1,929,875 1,941,375 1,955,125 319,250 23%
Net Surplus / (Deficit)951,428 8,792 5,000 5,000 6,000 6,000 6,000 6,000 6,000
Beginning Cash Balance 2,501,480 3,452,908 3,461,700 3,466,700 3,472,700 3,478,700 3,484,700 3,490,700 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 3,452,908 3,461,700 3,466,700 3,472,700 3,478,700 3,484,700 3,490,700 3,496,700
Cash Reserves Target 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 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. The bonds were closed on August 14, 2017 and the par amount was $25
million. In December 2018, an additional $945,000 was added to the debt service reserve.
A debt service reserve amount of $2.5 million dollars was established at the 2017 Eddy Street Commons Bond debt closing. 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. Currently, this fund only receives revenue from interest earned on the cash balance 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).
No reserve requirement -
Bond capital fund - spend
down to zero
$2,500,000 minimum
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. --- In July 2007, the South Bend Common Council unanimously approved the rezoning of 25 acres of vacant land south of Notre Dame
for the nearly $200 million Eddy Street Commons project. Phase I - As part of the Phase I development deal, Kite Realty Group agreed to invest $161.9 million while South Bend city officials agreed to
invest $36.7 million to help with, among other costs, a parking garage and street and utility upgrades. Phase I included retail/restaurant/office space, apartment units, condo units, townhomes, a 1,276-vehicle
multi-level parking garage, a Fairfield Inn & Suites and an Embassy Suites. Phase II - Designed with input from the University, City of South Bend and nearby home and business owners, Phase II consists
of five main buildings: two graduate-style apartment buildings and a new Robinson Community Learning Center on the east side of Eddy Street and two market-rate apartment buildings on the west side of
Eddy Street. A stand-alone grocery store is proposed for the southwest corner of Howard and Indiana 23, where the Robinson Center now sits. The Robinson Center, an off-campus educational initiative of
the University, will move to a new one-story, 13,000-square-foot building across the street. Phase II is a joint effort between the university and Kite Realty.
186
City of South Bend, Indiana 2021 Budget
CODE ENFORCEMENT FUNDS
187
City of South Bend, Indiana 2021 Budget
Fund 219 - Unsafe Building
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees 193,536 263,172 111,100 111,100 111,100 111,100 111,100 111,100 111,100 - 0%
Interest Earnings 5,889 18,352 - 8,000 11,932 12,061 12,191 12,323 12,410 3,932 49%
Other Income - 2,298 400 400 - - - - - (400) -100%
Interfund Transfers In 648,273 681,491 - - - - - - - - -
Total Revenue 847,699 965,314 111,500 119,500 123,032 123,161 123,291 123,423 123,510 3,532 3%
Expenditures by Subdivisions
NEAT Crew 448,386 435,893 - 35,895 - - - - - (35,895) -100%
Unsafe Building 236,555 156,655 111,500 120,500 113,500 113,500 113,500 113,500 117,000 (7,000) -6%
Total Expenditures 684,941 592,547 111,500 156,395 113,500 113,500 113,500 113,500 117,000 (42,895) -27%
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 - - - - - (7,715) -100%
Services & Charges
Professional Services 37,725 39,500 16,300 27,380 17,500 17,500 17,500 17,500 21,000 (9,880) -36%
Repairs & Maintenance 223,202 153,241 - - - - - - - - -
Other Services & Charges 68,404 73,977 95,200 121,300 96,000 96,000 96,000 96,000 96,000 (25,300) -21%
Interfund Allocations 57,916 34,894 - - - - - - - - -
Interfund Transfers Out 27,500 - - - - - - - - - -
Total Services & Charges 414,748 301,612 111,500 148,680 113,500 113,500 113,500 113,500 117,000 (35,180) -24%
Capital - 24,580 - - - - - - - - -
Total Expenditures 684,941 592,547 111,500 156,395 113,500 113,500 113,500 113,500 117,000 (42,895) -27%
Net Surplus / (Deficit) 162,757 372,767 - (36,895) 9,532 9,661 9,791 9,923 6,510
Beginning Cash Balance 379,148 543,230 923,154 886,259 895,791 905,452 915,243 925,166 Cash Reserves Target
Cash Adjustments 1,325 7,157 - - - - - -
Ending Cash Balance 543,230 923,154 886,259 895,791 905,452 915,243 925,166 931,676
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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 was moved into the newly established Code Enforcement Fund (#230),
resulting in a large decrease in expenditures from 2019 to 2020. This allowed 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.
188
City of South Bend, Indiana 2021 Budget
Fund 221 - Rental Units Regulation
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees 310 7,375 100,000 99,945 100,000 100,000 100,000 100,000 100,000 55 0%
Interest Earnings 137 351 200 255 200 200 200 200 200 (55) -22%
Interfund Transfers In - - 245,626 245,626 241,527 258,939 265,981 274,379 282,520 (4,099) -2%
Total Revenue 447 7,726 345,826 345,826 341,727 359,139 366,181 374,579 382,720 (4,099) -1%
Expenditures by Type
Personnel
Salaries & Wages - - 183,678 183,678 184,228 187,913 191,672 195,505 199,414 550 0%
Fringe Benefits - - 82,188 82,188 82,349 95,876 99,559 103,424 107,456 161 0%
Total Personnel - - 265,866 265,866 266,577 283,789 291,231 298,929 306,870 711 0%
Supplies - - 7,160 7,160 5,800 5,500 5,100 5,300 5,500 (1,360) -19%
Services & Charges
Professional Services - - 54,000 54,000 55,000 55,000 55,000 55,000 55,000 1,000 2%
Printing & Advertising - - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 - 0%
Repairs & Maintenance - - 2,400 2,400 1,800 1,800 1,800 1,800 1,800 (600) -25%
Education & Training - - 1,200 1,200 750 750 750 750 750 (450) -38%
Travel - - 1,200 1,200 800 800 800 800 800 (400) -33%
Other Services & Charges 5 - 10,000 10,000 7,000 7,500 7,500 8,000 8,000 (3,000) -30%
Total Services & Charges 5 - 72,800 72,800 69,350 69,850 69,850 70,350 70,350 (3,450) -5%
Total Expenditures 5 - 345,826 345,826 341,727 359,139 366,181 374,579 382,720 (4,099) -1%
Net Surplus / (Deficit) 442 7,726 - - - - - - -
Beginning Cash Balance 9,685 10,105 17,823 17,823 17,823 17,823 17,823 17,823 Cash Reserves Target
Cash Adjustments (22) (9) - - - - - -
Ending Cash Balance 10,105 17,823 17,823 17,823 17,823 17,823 17,823 17,823
Cash Reserves Target 1 - 34,583 34,173 35,914 36,618 37,458 38,272
Fund Purpose:
RSVP Program:
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.
10% of Annual expenditures
The Rental Safety Verification Program (RSVP) requires an occupancy inspection of all real property or rental units that are intended to be occupied or are occupied by anyone other than the owner. This
program is designed to ensure all City of South Bend rental units meet the minimum property standards of the International Property Maintenance Code, which are incorporated into Chapter 6-Article 14
of the City's municipal code. Once the rental unit has been inspected with an Inspection Report and approved for occupancy, an Inspection Certificate shall be issued by the Department authorizing the
rental unit to be occupied. The purpose of the Inspection Report and Inspection Certificate issued to the owner or the property manager (if applicable) is to verify that the rental unit is safe and habitable
for occupancy with respect to: electrical systems, plumbing systems, water and sanitary system, including hot water, heating and ventilation systems, bathroom, toilet facilities, doors, windows, stairways,
hallways, functioning smoke detectors, lead hazards, indoor air quality, and the overall structure in which a rental unit is established.
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.
The only increase in the 2021 budget for this fund are for personnel expenditures. Salaries
increased 0.8% and health insurance increased $2,500 per employee (4 employees). Otherwise
reductions in supplies and services ($4,810) offset the personnel increase of $11,809.
Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the
Consolidated Building Fund (#600). In 2020, RSVP was moved into this fund in order to
better track its revenue and expenditures.
189
City of South Bend, Indiana 2021 Budget
Fund 230 - Code Enforcement Fund
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Licenses & Permits - - 31,200 31,200 31,200 31,200 31,200 31,200 31,200 - 0%
Charges for Services - - 53,250 53,250 53,250 53,250 53,250 53,250 53,250 - 0%
Fines, Forfeitures, and Fees - - 304,000 302,000 304,000 304,000 304,000 304,000 304,000 2,000 1%
Interest Earnings - - - 2,000 - - - - - (2,000) -100%
Debt Proceeds - - - 80,000 - - - - - (80,000) -100%
Other Income - - 2,725 8,866 2,725 2,725 2,725 2,725 2,725 (6,141) -69%
Interfund Allocation Reimb - - 76,927 76,927 34,708 35,784 36,249 36,720 37,197 (42,219) -55%
Interfund Transfers In - - 3,619,593 3,619,593 3,548,103 3,705,342 3,773,696 3,821,510 3,882,305 (71,490) -2%
Total Revenue - - 4,087,695 4,173,836 3,973,986 4,132,301 4,201,120 4,249,405 4,310,677 (199,850) -5%
Expenditures by Subdivisions
Neighborhood Code Enforce.- - 2,565,948 2,581,948 2,402,890 2,462,974 2,462,478 2,485,161 2,519,976 (179,058) -7%
NEAT Crew - - 544,158 544,158 569,372 631,162 680,638 687,542 694,646 25,214 5%
Animal Resource Center - - 977,589 1,041,589 1,001,724 1,038,165 1,058,004 1,076,702 1,096,055 (39,865) -4%
Total Expenditures - - 4,087,695 4,167,695 3,973,986 4,132,301 4,201,120 4,249,405 4,310,677 (193,709) -5%
Expenditures by Type
Personnel
Salaries & Wages - - 1,489,523 1,494,023 1,456,785 1,483,269 1,510,273 1,537,798 1,565,862 (37,238) -2%
Fringe Benefits - - 630,253 633,253 628,887 730,138 757,546 786,318 816,343 (4,366) -1%
Total Personnel - - 2,119,776 2,127,276 2,085,672 2,213,407 2,267,819 2,324,116 2,382,205 (41,604) -2%
Supplies - - 163,700 196,200 163,700 163,700 163,950 163,950 164,350 (32,500) -17%
Services & Charges
Professional Services - - 110,300 89,000 110,300 110,300 110,300 110,300 110,300 21,300 24%
Printing & Advertising - - 24,305 24,305 24,305 24,057 23,953 24,102 24,252 - 0%
Utilities - - 30,223 46,923 30,667 31,121 31,583 32,055 32,536 (16,256) -35%
Repairs & Maintenance - - 410,650 417,050 410,650 411,650 412,650 413,650 414,150 (6,400) -2%
Education & Training - - 15,000 15,000 5,000 5,000 5,000 5,000 5,000 (10,000) -67%
Travel - - 2,400 3,910 2,400 2,400 2,400 2,400 2,400 (1,510) -39%
Other Services & Charges - - 284,410 241,100 243,810 248,910 254,410 259,410 264,410 2,710 1%
Debt Service Principal - - 104,314 104,314 124,425 160,782 157,238 144,393 139,800 20,111 19%
Debt Service Interest & Fees - - 7,770 7,770 9,573 13,235 14,893 10,696 6,799 1,803 23%
Interfund Allocations - - 814,847 814,847 763,484 747,739 756,924 759,333 764,475 (51,363) -6%
Total Services & Charges - - 1,804,219 1,764,219 1,724,614 1,755,194 1,769,351 1,761,339 1,764,122 (39,605) -2%
Capital - - - 80,000 - - - - - (80,000) -100%
Total Expenditures - - 4,087,695 4,167,695 3,973,986 4,132,301 4,201,120 4,249,405 4,310,677 (193,709) -5%
Net Surplus / (Deficit) - - - 6,141 - - - - -
Beginning Cash Balance - - - 6,141 6,141 6,141 6,141 6,141 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 6,141 6,141 6,141 6,141 6,141 6,141
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
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.
In 2020, the Department of Code Enforcement was 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 were moved from the Consolidated Building Fund (#600) into this fund. The Neighborhood
Enforcement Action Team (NEAT) division was also moved from the Unsafe Building Fund (#219) into this fund. Generally speaking, the goal for the 2021 budget for Code Enforcement is to remain
status quo with the exception of increases in personnel and Interfund Allocations. Additional reductions in Fund 230 includes part time personnel of $30,000, Interfund Allocations of $51,000, Education
and Training of $10,000, and Other Services and Charges for contractual services of $43,000. The reduction in contractuals services combined with an $80,000 reduction in Capital were intentional to
allow for the financing of $180,000 Capital Lease for new a new dump truck and loader for the NEAT Division.
190
City of South Bend, Indiana 2021 Budget
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
Historical Budget Summary
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Licenses & Permits 31,987 34,657 31,200 31,200 31,200 31,200 31,200 31,200 31,200 - 0%
Charges for Services 56,229 57,616 53,250 53,250 53,250 53,250 53,250 53,250 53,250 - 0%
Fines, Forfeitures, and Fees 536,051 549,637 515,100 515,175 515,100 515,100 515,100 515,100 515,100 (75) 0%
Interest Earnings 6,027 18,704 200 10,255 12,132 12,261 12,391 12,523 12,610 1,877 18%
Debt Proceeds - - - 80,000 - - - - - (80,000) -100%
Other Income 58,590 12,659 3,125 9,266 2,725 2,725 2,725 2,725 2,725 (6,541) -71%
Interfund Allocation Reimb - 73,304 76,927 76,927 34,708 35,784 36,249 36,720 37,197 (42,219) -55%
Interfund Transfers In 1,665,326 3,210,400 3,865,219 3,865,219 3,789,630 3,964,281 4,039,677 4,095,889 4,164,825 (75,589) -2%
Total Revenue 2,354,210 3,956,977 4,545,021 4,641,292 4,438,745 4,614,601 4,690,592 4,747,407 4,816,907 (202,547) -4%
Expenditures by Fund
Consolidated Bldg Fund (#600) 2,678,595 3,001,390 - 270,543 - - - - - (270,543) -100%
Rental Units Regulation (#221) 5 - 345,826 345,826 341,727 359,139 366,181 374,579 382,720 (4,099) -1%
Unsafe Building Fund (#219) 684,941 592,547 111,500 156,395 113,500 113,500 113,500 113,500 117,000 (42,895) -27%
Code Enforcement Fund (#230) - - 4,087,695 4,167,695 3,973,986 4,132,301 4,201,120 4,249,405 4,310,677 (193,709) -5%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 4,429,213 4,604,940 4,680,801 4,737,484 4,810,397 (511,246) -10%
Expenditures by Division
Neighborhood Code Enfor.1,712,624 1,923,446 2,565,948 2,812,409 2,402,890 2,462,974 2,462,478 2,485,161 2,519,976 (409,519) -15%
NEAT Crew 448,386 435,893 544,158 580,053 569,372 631,162 680,638 687,542 694,646 (10,681) -2%
Rental Safety Verification Program 59,239 144,603 345,826 348,002 341,727 359,139 366,181 374,579 382,720 (6,275) -2%
Unsafe Building 236,555 156,655 111,500 120,500 113,500 113,500 113,500 113,500 117,000 (7,000) -6%
Animal Resource Center 906,737 933,341 977,589 1,079,495 1,001,724 1,038,165 1,058,004 1,076,702 1,096,055 (77,771) -7%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 4,429,213 4,604,940 4,680,801 4,737,484 4,810,397 (511,246) -10%
Expenditures by Type
Personnel
Salaries & Wages 1,298,997 1,437,429 1,673,201 1,677,701 1,641,013 1,671,182 1,701,945 1,733,303 1,765,276 (36,688) -2%
Fringe Benefits 595,651 538,583 712,441 715,441 711,236 826,014 857,105 889,742 923,799 (4,205) -1%
Total Personnel 1,894,648 1,976,013 2,385,642 2,393,142 2,352,249 2,497,196 2,559,050 2,623,045 2,689,075 (40,893) -2%
Supplies 117,767 108,267 170,860 243,641 169,500 169,200 169,050 169,250 169,850 (74,141) -30%
Services & Charges
Professional Services 172,494 177,400 180,600 171,763 182,800 182,800 182,800 182,800 186,300 11,037 6%
Printing & Advertising 8,771 11,255 28,305 28,305 28,305 28,057 27,953 28,102 28,252 - 0%
Utilities 31,852 34,801 30,223 46,923 30,667 31,121 31,583 32,055 32,536 (16,256) -35%
Repairs & Maintenance 275,449 233,178 413,050 429,653 412,450 413,450 414,450 415,450 415,950 (17,203) -4%
Education & Training 6,089 6,873 16,200 16,200 5,750 5,750 5,750 5,750 5,750 (10,450) -65%
Travel 4,869 6,444 3,600 5,110 3,200 3,200 3,200 3,200 3,200 (1,910) -37%
Other Services & Charges 154,741 177,849 389,610 598,791 346,810 352,410 357,910 363,410 368,410 (251,981) -42%
Debt Service Principal 64,323 80,098 104,314 104,314 124,425 160,782 157,238 144,393 139,800 20,111 19%
Debt Service Interest & Fees 7,135 6,144 7,770 7,770 9,573 13,235 14,893 10,696 6,799 1,803 23%
Interfund Allocations 517,905 719,048 814,847 814,847 763,484 747,739 756,924 759,333 764,475 (51,363) -6%
Interfund Transfers Out 27,500 - - - - - - - - - -
Total Services & Charges 1,271,127 1,453,091 1,988,519 2,223,676 1,907,464 1,938,544 1,952,701 1,945,189 1,951,472 (316,212) -14%
Capital 80,000 56,567 - 80,000 - - - - - (80,000) -100%
Total Expenditures 3,363,542 3,593,937 4,545,021 4,940,459 4,429,213 4,604,940 4,680,801 4,737,484 4,810,397 (511,246) -10%
Net Surplus / (Deficit) (1,009,331) 363,040 - (299,167) 9,532 9,661 9,791 9,923 6,510
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The mission of Code Enforcement is 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's neighborhoods.
Neighborhood Code Enforcement (NCE) revenues are derived from ordinance violations for environmental dumping. South Bend Animal Resource Center (SBARC) revenues are derived from
fees for animal control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fees. Rental Safety Verification Program (RSVP) revenues are derived from follow up re-
inspection fees and assessments for non-compliance. The Unsafe Building Fund (#219) is a Special Revenue Fund and is meant to receive revenue from the following sources: vacant and abandoned
registrations, board-ups, demolition, performance bonds, special assessments, and civil penalties. The vast majority of revenue for Code Enforcement comes from an interfund transfer from the
Economic Development Income Tax (EDIT) Fund (#408). Projections for revenue show a decrease of chargeable fees which have been adjusted to reflect the historical average based on the past 5
years.
Operational expenditures for the Department of Code Enforcement are tracked in several different funds, each with a separate purpose. See individual fund summaries for more detail.
191
City of South Bend, Indiana 2021 Budget
Neighborhood Code Enforcement Division
Historical Budget Summary
Fund 219 & 600 from 2017 to 2019 - Fund 230 starting in 2020
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees 462,405 425,238 304,000 304,130 304,000 304,000 304,000 304,000 304,000 (130) 0%
Interest Earnings - - - 2,000 - - - - - (2,000) -100%
Debt Proceeds - - - 80,000 - - - - - (80,000) -100%
Other Income 51,740 3,145 1,000 7,141 1,000 1,000 1,000 1,000 1,000 (6,141) -86%
Interfund Allocation Reimb - 73,304 76,927 76,927 34,708 35,784 36,249 36,720 37,197 (42,219) -55%
Total Revenue 514,144 501,687 381,927 470,198 339,708 340,784 341,249 341,720 342,197 (130,490) -28%
Expenditures by Fund
Consolidated Bldg Fund (#600) 1,712,624 1,923,446 - 230,461 - - - - - (230,461) -100%
Unsafe Building Fund (#219) - - - - - - - - - - -
Code Enforcement Fund (#230) - - 2,565,948 2,581,948 2,402,890 2,462,974 2,462,478 2,485,161 2,519,976 (179,058) -7%
Total Expenditures 1,712,624 1,923,446 2,565,948 2,812,409 2,402,890 2,462,974 2,462,478 2,485,161 2,519,976 (409,519) -15%
Expenditures by Type
Personnel
Salaries & Wages 717,952 803,998 910,798 868,798 885,655 902,620 919,927 937,573 955,572 16,857 2%
Fringe Benefits 321,025 287,986 366,584 369,584 365,394 423,142 439,056 455,757 473,179 (4,190) -1%
Total Personnel 1,038,977 1,091,984 1,277,382 1,238,382 1,251,049 1,325,762 1,358,983 1,393,330 1,428,751 12,667 1%
Supplies 46,888 39,369 51,100 63,655 51,100 51,100 51,100 51,100 51,500 (12,555) -20%
Services & Charges
Professional Services 116,125 98,232 63,000 47,500 63,000 63,000 63,000 63,000 63,000 15,500 33%
Printing & Advertising 8,771 11,255 21,288 21,288 21,288 21,096 21,016 21,131 21,246 - 0%
Repairs & Maintenance 32,854 43,812 300,000 300,100 300,000 300,000 300,000 300,000 300,000 (100) 0%
Education & Training 6,089 6,873 15,000 15,000 5,000 5,000 5,000 5,000 5,000 (10,000) -67%
Travel 4,716 6,121 2,400 3,900 2,400 2,400 2,400 2,400 2,400 (1,500) -38%
Other Services & Charges 57,935 68,254 122,300 329,106 91,700 99,800 104,300 108,800 113,300 (237,406) -72%
Debt Service Principal 54,669 65,004 104,314 104,314 90,536 83,508 40,916 24,555 16,340 (13,778) -13%
Debt Service Interest & Fees 5,300 4,136 7,770 7,770 4,425 2,677 1,093 412 137 (3,345) -43%
Interfund Allocations 340,300 488,405 601,394 601,394 522,392 508,631 514,670 515,433 518,302 (79,002) -13%
Interfund Transfers Out - - - - - - - - - - -
Total Services & Charges 626,760 792,093 1,237,466 1,430,372 1,100,741 1,086,112 1,052,395 1,040,731 1,039,725 (329,631) -23%
Capital - - - 80,000 - - - - - (80,000) -100%
Total Expenditures 1,712,624 1,923,446 2,565,948 2,812,409 2,402,890 2,462,974 2,462,478 2,485,161 2,519,976 (409,519) -15%
Required Operating Subsidy (1,198,480) (1,421,758) (2,184,021) (2,342,211) (2,063,182) (2,122,190) (2,121,229) (2,143,441) (2,177,779)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Neighborhood Code Enforcement division manages the activities of the Department of Code Enforcement, overseeing the other divisions. This division upholds and enforces the ordinances of the
City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code.
Revenues are derived from fees for processing abandoned vehicles and ordinance violations. The decrease in revenue for this division is due to the restructuring of the Department of Code Enforcement.
Revenue related to the unsafe building laws will be classified under the Unsafe Building division. The interfund allocation revenue is from the payroll cost allocation to the Animal Resource Center
division for a portion of the Code Enforcement administration personnel costs. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference between the
amount of revenue generated by code enforcement violations and the division's expenses.
This budget accounts for the administrative costs for the Department of Code Enforcement along with operational costs such as repair & maintenance of Code Inspector trucks.
Personnel - reduced part-time wages down to one part-time office staff member who works on Code Enforcement hearings.
Other Services & Charges decreased from 2020 to 2021 due to a one-time $200,000 appropriation for the demolition of an unsafe building.
192
City of South Bend, Indiana 2021 Budget
South Bend Animal Resource Center
Historical Budget Summary
Fund 600 from 2017 to 2019 - Fund 230 starting in 2020
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Licenses & Permits 31,987 34,657 31,200 31,200 31,200 31,200 31,200 31,200 31,200 - 0%
Charges for Services 56,229 57,616 53,250 53,250 53,250 53,250 53,250 53,250 53,250 - 0%
Fines, Forfeitures, and Fees - 300 - - - - - - - - -
Other Income 6,851 7,216 1,725 1,725 1,725 1,725 1,725 1,725 1,725 - 0%
Total Revenue 95,067 99,788 86,175 86,175 86,175 86,175 86,175 86,175 86,175 - 0%
Expenditures by Fund
Consolidated Bldg Fund (#600) 906,737 933,341 - 37,906 - - - - - (37,906) -100%
Code Enforcement Fund (#230) - - 977,589 1,041,589 1,001,724 1,038,165 1,058,004 1,076,702 1,096,055 (39,865) -4%
Total by Fund 906,737 933,341 977,589 1,079,495 1,001,724 1,038,165 1,058,004 1,076,702 1,096,055 (77,771) -7%
Expenditures by Type
Personnel
Salaries & Wages 373,324 374,335 384,476 423,476 385,554 392,754 400,097 407,586 415,225 (37,922) -9%
Fringe Benefits 183,234 149,626 176,929 176,929 177,210 207,432 215,497 223,964 232,805 281 0%
Total Personnel 556,557 523,961 561,405 600,405 562,764 600,186 615,594 631,550 648,030 (37,641) -6%
Supplies 49,116 46,275 86,150 124,985 86,150 86,150 86,400 86,400 86,400 (38,835) -31%
Services & Charges
Professional Services 18,644 36,330 47,300 41,883 47,300 47,300 47,300 47,300 47,300 5,417 13%
Printing & Advertising - - 2,951 2,951 2,951 2,897 2,873 2,906 2,940 - 0%
Utilities 31,852 34,801 30,223 46,923 30,667 31,121 31,583 32,055 32,536 (16,256) -35%
Repairs & Maintenance 19,392 36,125 20,150 36,153 20,150 21,150 22,150 23,150 23,650 (16,003) -44%
Travel 153 323 - 10 - - - - - (10) -100%
Other Services & Charges 28,396 27,790 37,110 33,885 37,110 37,110 37,110 37,110 37,110 3,225 10%
Debt Service Principal 2,272 - - - - - - - - - -
Debt Service Interest & Fees 666 - - - - - - - - - -
Interfund Allocations 119,689 195,749 192,300 192,300 214,632 212,251 214,994 216,231 218,089 22,332 12%
Total Services & Charges 221,064 331,118 330,034 354,105 352,810 351,829 356,010 358,752 361,625 (1,295) 0%
Capital 80,000 31,987 - - - - - - - - -
Total Expenditures 906,737 933,341 977,589 1,079,495 1,001,724 1,038,165 1,058,004 1,076,702 1,096,055 (77,771) -7%
Required Operating Subsidy (811,670) (833,553) (891,414) (993,320) (915,549) (951,990) (971,829) (990,527) (1,009,880)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This budget accounts for the operational costs of running the South Bend Animal Resource Center. These costs include wages and benefits for personnel running the center, supplies such as animal feed
and cleaning supplies, services such as veterinary and utilities. $37,906 of the overall reduction in expenditures for 2021 included the rollover of 2019 encumbered funds into 2020 for Fund 600, which
were one time expenses and the budget did not roll forward into 2021. Reductions in Fund 230 include personnel $11K (net of a reduction in seasonal personnel of $12K and 0.8% wage increase), with
an Increase in Fund 230 for Interfund Allocations of $22K.
South Bend Animal Resource Center's mission is to enforce animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The Animal Resource Center responds to
animal related complaints, manage and facilitate a fully functioning adoption center & animal shelter, participate and organize community outreach events to promote and educate the public on animal
welfare issues.
Revenues are derived from fees for animal control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fees. A transfer from the Economic Development Income Tax
(EDIT) Fund (#408) will make up the difference between the amount of revenue generated by the animal resource center and the animal resource center's expenses. NOTE: Donations for the South
Bend Animal Resource Center (SBARC) are tracked in the Gift/Donation/Bequest Fund (#217).
193
City of South Bend, Indiana 2021 Budget
Neighborhood Enforcement Action Team (NEAT)
Historical Budget Summary
Fund 219 from 2017 to 2019 - Fund 230 starting in 2020
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees - - - - - - - - - - -
Other Income - - - - - - - - - - -
Total Revenue ---------- -
Expenditures by Fund
Unsafe Building Fund (#219)448,386 435,893 - 35,895 - - - - - (35,895) -100%
Code Enforcement Fund (#230)- - 544,158 544,158 569,372 631,162 680,638 687,542 694,646 25,214 5%
Total Expenditures 448,386 435,893 544,158 580,053 569,372 631,162 680,638 687,542 694,646 (10,681) -2%
Expenditures by Type
Personnel
Salaries & Wages 165,262 178,355 194,249 201,749 185,576 187,895 190,249 192,639 195,065 (16,173) -8%
Fringe Benefits 83,517 65,378 86,740 86,740 86,283 99,564 102,993 106,597 110,359 (457)-1%
Total Personnel 248,778 243,732 280,989 288,489 271,859 287,459 293,242 299,236 305,424 (16,630) -6%
Supplies 21,415 22,623 26,450 46,665 26,450 26,450 26,450 26,450 26,450 (20,215) -43%
Services & Charges
Printing & Advertising - - 66 66 66 64 64 65 66 - 0%
Repairs & Maintenance 75,198 57,855 90,500 91,000 90,500 90,500 90,500 90,500 90,500 (500)-1%
Other Services & Charges 56,440 63,952 125,000 132,680 115,000 112,000 113,000 113,500 114,000 (17,680) -13%
Debt Service Principal - - - - 33,889 77,274 116,322 119,838 123,460 33,889 -
Debt Service Interest & Fees - - - - 5,148 10,558 13,800 10,284 6,662 5,148 -
Interfund Allocations 46,555 23,150 21,153 21,153 26,460 26,857 27,260 27,669 28,084 5,307 25%
Total Services & Charges 178,192 144,957 236,719 244,899 271,063 317,253 360,946 361,856 362,772 26,164 11%
Capital -24,580 -------- -
Total Expenditures 448,386 435,893 544,158 580,053 569,372 631,162 680,638 687,542 694,646 (10,681) -2%
Required Operating Subsidy (448,386) (435,893) (544,158) (580,053) (569,372) (631,162) (680,638) (687,542) (694,646)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Neighborhood Enforcement Action Team division (aka NEAT Crew) works in tandem with the Neighborhood Code Enforcement division to follow up on complaints, violations, and citation
charged to homeowners and/or businesses for environmental clean-ups. These clean ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter
and debris.
This budget accounts for the operating costs of the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement. Costs include wages and benefits for the NEAT
Crew personnel and costs for repair & maintenance of vehicles used by the NEAT Crew. Reductions in Fund 230 include personnel of $9,130 (net of a reduction in seasonal personnel of $12,000 and
.08% wage increase), and Supplies for $7,715. Increases in Fund 230 include Interfund allocations $5,307, and $39,000 for principal and interest payments on a capital lease in the amount of $180,000 for
a new dump truck and loader.
There is no revenue directly associated with this division. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will cover this division's expenses.
194
City of South Bend, Indiana 2021 Budget
Rental Unit Inspection Division
Historical Budget Summary
Fund 600 from 2018 to 2019 - Fund 221 starting in 2020
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Fines, Forfeitures, and Fees - 250 100,000 99,945 100,000 100,000 100,000 100,000 100,000 55 0%
Interest Earnings - - - 255 200 200 200 200 200 (55) -22%
Total Revenue - 250 100,000 100,200 100,200 100,200 100,200 100,200 100,200 - 0%
Expenditures by Fund
Consolidated Bldg Fund (#600) 59,234 144,603 - 2,176 - - - - - (2,176) -100%
Rental Units Regulation (#221) - - 345,826 345,826 341,727 359,139 366,181 374,579 382,720 (4,099) -1%
Total Expenditures 59,234 144,603 345,826 348,002 341,727 359,139 366,181 374,579 382,720 (6,275) -2%
Expenditures by Type
Personnel
Salaries & Wages 42,460 80,742 183,678 183,678 184,228 187,913 191,672 195,505 199,414 550 0%
Fringe Benefits 7,875 35,593 82,188 82,188 82,349 95,876 99,559 103,424 107,456 161 0%
Total Personnel 50,335 116,335 265,866 265,866 266,577 283,789 291,231 298,929 306,870 711 0%
Supplies 348 - 7,160 8,336 5,800 5,500 5,100 5,300 5,500 (2,536) -30%
Services & Charges
Professional Services - 3,338 54,000 55,000 55,000 55,000 55,000 55,000 55,000 - 0%
Printing & Advertising - - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 - 0%
Repairs & Maintenance - - 2,400 2,400 1,800 1,800 1,800 1,800 1,800 (600) -25%
Education & Training - - 1,200 1,200 750 750 750 750 750 (450) -38%
Travel - - 1,200 1,200 800 800 800 800 800 (400) -33%
Other Services & Charges - 7,828 10,000 10,000 7,000 7,500 7,500 8,000 8,000 (3,000) -30%
Debt Service Principal 7,382 15,094 - - - - - - - - -
Debt Service Interest & Fees 1,169 2,008 - - - - - - - - -
Total Services & Charges 8,551 28,268 72,800 73,800 69,350 69,850 69,850 70,350 70,350 (4,450) -6%
Capital - - - - - - - - - - -
Total Expenditures 59,234 144,603 345,826 348,002 341,727 359,139 366,181 374,579 382,720 (6,275) -2%
Required Operating Subsidy (59,234) (144,353) (245,826) (247,802) (241,527) (258,939) (265,981) (274,379) (282,520)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Rental Unit Inspection division will be conducting property inspections and issuing a license for all rental properties in the City. All properties will be required to meet the minimum standards for the
safety of the occupants.
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. The landlord registration fee revenue ($5 registration fee per
owner per year) also supports this division. Landlords are required, by ordinance, to annually register residential and/or multi-unit rental properties which they do not personally occupy. The purpose of
the Landlord Registration is to compile up-to-date information about the rental properties in the City of South Bend. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will
make up the difference between the amount of fines/fees collected and the program expenses.
This budget accounts for the operating costs of the Rental Safety Verification Program (RSVP) such as wages and benefits for code inspectors assigned to the program. From 2019 to 2020, two additional
Code Inspectors were added to expand the program. Professional Services were increased by for a professional service agreement to provide relocation services to displaced residents as a result of
uninhabitable homes.
195
City of South Bend, Indiana 2021 Budget
INTERNAL SERVICE FUNDS
196
City of South Bend, Indiana 2021 Budget
Fund 222 - Central Services
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Licenses & Permits 4,107 3,320 4,440 4,440 2,700 2,700 2,700 2,700 2,700 (1,740) -39%
Charges for Services 2,806,873 7,496,447 8,304,859 8,304,933 8,605,703 8,691,761 8,778,678 8,866,463 8,955,128 300,770 4%
Interest Earnings 10,656 22,362 12,000 12,000 15,762 15,440 13,478 11,463 8,835 3,762 31%
Other Income 5,006,296 5,417,866 4,944,250 79,188 72,000 72,500 73,000 73,000 73,000 (7,188) -9%
Interfund Allocation Reimb 392,410 610,726 122,143 122,143 129,585 132,498 135,490 139,020 142,187 7,442 6%
Total Revenue 8,220,343 13,550,721 13,387,692 8,522,704 8,825,750 8,914,899 9,003,346 9,092,646 9,181,850 303,046 4%
Expenditures by Division
Equipment Services 2,639,137 7,000,441 7,812,107 8,017,413 8,212,671 8,408,713 8,470,337 8,547,500 8,665,939 195,258 2%
Central Stores 245,265 284,301 - 26 - - - - - (26) -100%
Print Shop 142,462 160,886 10,018 13,581 3,340 - - - - (10,241) -75%
Radio Shop 279,334 230,894 275,518 276,224 268,978 282,790 290,749 298,391 305,705 (7,246) -3%
Building Maintenance 208,440 177,588 213,243 213,243 206,275 219,376 226,981 232,920 239,827 (6,968) -3%
Facilities Management - 120,439 122,143 122,143 157,031 159,322 162,556 165,117 167,649 34,888 29%
Utilities & Services 4,528,950 4,950,465 4,870,250 - - - - - - - -
Sustainability 304,308 6,002 - - - - - - - - -
Total Expenditures 8,347,896 12,931,016 13,303,279 8,642,630 8,848,295 9,070,201 9,150,623 9,243,928 9,379,120 205,665 2%
Expenditures by Type
Personnel
Salaries & Wages 2,061,867 1,920,693 2,092,572 2,092,572 2,079,577 2,110,609 2,142,075 2,173,996 2,205,872 (12,995) -1%
Fringe Benefits 930,977 731,886 894,766 894,766 892,827 1,020,760 1,055,118 1,091,183 1,128,697 (1,939) 0%
Total Personnel 2,992,844 2,652,580 2,987,338 2,987,338 2,972,404 3,131,369 3,197,193 3,265,179 3,334,569 (14,934) 0%
Supplies 134,464 4,515,181 4,870,798 4,888,320 4,923,729 4,974,413 5,027,882 5,078,840 5,131,844 35,409 1%
Services & Charges
Professional Services 30,814 8,439 13,000 13,000 8,500 10,000 10,000 10,000 10,000 (4,500) -35%
Printing & Advertising 4,809 715 7,821 4,321 4,642 5,100 5,686 5,889 5,891 321 7%
Utilities 4,587,384 5,013,625 4,935,174 64,924 64,468 65,873 67,341 68,831 70,294 (456) -1%
Repairs & Maintenance 61,011 56,339 54,400 62,088 51,900 54,650 57,600 59,600 60,600 (10,188) -16%
Education & Training 12,049 4,603 20,050 20,900 12,050 12,050 12,050 12,500 13,250 (8,850) -42%
Travel 1,251 481 4,000 3,577 1,850 1,850 3,000 3,000 3,000 (1,727) -48%
Grants & Subsidies 5,320 2,434 - - - - - - - - -
Other Services & Charges 14,514 13,329 17,405 19,869 16,950 18,405 19,655 20,255 20,505 (2,919) -15%
Debt Service Principal 13,606 14,248 14,818 14,818 3,303 - - - - (11,515) -78%
Debt Service Interest & Fees 1,566 1,029 463 463 37 - - - - (426) -92%
Interfund Allocations 411,263 648,014 306,521 306,521 683,462 676,491 685,216 689,834 696,167 376,941 123%
Interfund Transfers Out 77,000 - 71,491 256,491 105,000 120,000 65,000 30,000 33,000 (151,491) -59%
Total Services & Charges 5,220,588 5,763,256 5,445,143 766,972 952,162 964,419 925,548 899,909 912,707 185,190 24%
Total Expenditures 8,347,896 12,931,016 13,303,279 8,642,630 8,848,295 9,070,201 9,150,623 9,243,928 9,379,120 205,665 2%
Net Surplus / (Deficit) (127,553) 619,705 84,413 (119,926) (22,545) (155,302) (147,277) (151,282) (197,270)
Beginning Cash Balance 1,085,494 1,003,425 1,455,158 1,335,232 1,312,687 1,157,385 1,010,108 858,826 Cash Reserves Target
Cash Adjustments 45,485 (167,972) - - - - - -
Ending Cash Balance 1,003,425 1,455,158 1,335,232 1,312,687 1,157,385 1,010,108 858,826 661,556
Cash Reserves Target 381,895 798,055 864,263 884,830 907,020 915,062 924,393 937,912
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual
expenditures, excluding
utility accounting
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.
In 2020, two costs centers were 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. From 2018 to 2019, Supplies expense and Charges for Services revenue increased due to a change in revenue and expense recognition. In 2020, the City changed its
for accounting for electric and natural gas utilities expenses. Prior to 2020, the Central Services Fund (#222) paid for all of the City's utilities and allocated it back to departments. Starting in 2020, the
allocation will be discontinued and the expenses will be charged directly to departments. This is reflected by a $4.87 million decrease in budgeted utilities expense in this fund. The remaining utility expense
budget left in this fund is for the utilities for the Central Services facilities.
Central Services capital expenditures are tracked in the Central Services Capital Fund (#224). Interfund transfers out of the this fund to the capital fund (#224) typically match the budgeted capital
expenditures.
197
City of South Bend, Indiana 2021 Budget
Fund 224 - Central Services Capital
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 2,734 3,218 2,000 2,000 50 171 194 206 209 (1,950) -98%
Other Income - - - 7,268 - - - - - (7,268) -100%
Interfund Transfers In 77,000 - 71,491 256,491 105,000 120,000 65,000 30,000 33,000 (151,491) -59%
Total Revenue 79,734 3,218 73,491 265,759 105,050 120,171 65,194 30,206 33,209 (160,709) -60%
Expenditures by Type
Supplies 8,905 4,718 - 5,501 - - - - - (5,501) -100%
Services & Charges
Repairs & Maintenance 18,697 63,060 63,000 63,000 25,000 55,000 55,000 25,000 33,000 (38,000) -60%
Debt Service Principal - 3,881 7,711 2,210 7,888 8,069 8,254 4,198 - 5,678 257%
Debt Service Interest & Fees - 365 780 780 603 423 238 48 - (177) -23%
Total Services & Charges 18,697 67,305 71,491 65,990 33,491 63,492 63,492 29,246 33,000 (32,499) -49%
Capital 77,871 77,795 - 208,194 68,500 55,000 - - - (139,694) -67%
Total Expenditures 105,474 149,818 71,491 279,685 101,991 118,492 63,492 29,246 33,000 (177,694) -64%
Net Surplus / (Deficit) (25,740) (146,601) 2,000 (13,926) 3,059 1,679 1,702 960 209
Beginning Cash Balance 194,599 168,196 21,921 7,995 11,054 12,733 14,435 15,395 Cash Reserves Target
Cash Adjustments (664) 326 - - - - - -
Ending Cash Balance 168,196 21,921 7,995 11,054 12,733 14,435 15,395 15,604
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
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.
The repair & maintenance budget covers annual maintenance of the CNG stations and radio tower inspections.
The debt service principal and interest budget is for the capital lease payments. Equipment purchased through a capital lease is typically paid off over 5 years.
In 2021, $68,500 is forecasted for the purchase of six (6) mobile column lifts. The lifts are used by Central Services to lift up vehicles in order to perform repairs and maintenance.
In 2022, $55,000 is forecasted for the purchase of a new truck to replace a 10 year-old service truck.
In 2022 and 2023, $30,000 is forecasted each year to cover the cost of repaving parking lots at the two garage locations.
198
City of South Bend, Indiana 2021 Budget
Fund 226 - Liability Insurance
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 70,377 117,720 28,722 54,722 47,685 32,906 23,809 15,403 7,711 (7,037) -13%
Other Income 703,577 989,555 2,000 1,626,414 2,000 2,000 2,000 2,000 2,000 (1,624,414) -100%
Interfund Allocation Reimb 2,053,107 3,944,597 2,914,500 2,914,500 3,265,000 3,330,302 3,396,908 3,464,848 3,534,148 350,500 12%
Interfund Transfers In - - - 49,087 - - - - - (49,087) -100%
Total Revenue 2,827,061 5,051,872 2,945,222 4,644,723 3,314,685 3,365,208 3,422,717 3,482,251 3,543,859 (1,330,038) -29%
Expenditures by Activity
Safety/Risk Management 225,183 232,240 213,267 213,267 63,924 62,875 63,066 62,923 62,909 (149,343) -70%
Business Insurance 715,424 677,290 815,000 815,000 895,000 901,750 908,568 915,454 922,409 80,000 10%
Liability Coverage 1,380,506 742,777 2,001,965 2,096,092 1,865,000 1,865,000 1,865,000 1,865,000 1,865,000 (231,092) -11%
Worker's Compensation 1,264,573 1,479,416 1,029,000 1,529,095 1,267,000 1,268,000 1,269,000 1,270,000 1,271,000 (262,095) -17%
Catastrophic Events 208,887 650,224 - 968,627 - - - - - (968,627) -100%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,622,081 4,090,924 4,097,625 4,105,634 4,113,377 4,121,318 (1,531,157) -27%
Expenditures by Type
Personnel
Salaries & Wages 188,273 152,168 162,412 181,982 - - - - - (181,982) -100%
Fringe Benefits 85,214 61,226 67,612 48,042 - - - - - (48,042) -100%
Other Personnel Costs 37,684 33,353 40,000 40,095 42,000 42,000 42,000 42,000 42,000 1,905 5%
Total Personnel 311,170 246,747 270,024 270,119 42,000 42,000 42,000 42,000 42,000 (228,119) -84%
Supplies 10,108 51,453 12,950 12,950 9,000 9,000 9,000 9,000 9,000 (3,950) -31%
Services & Charges
Professional Services 903,446 521,468 984,929 692,556 990,000 991,000 992,000 993,000 994,000 297,444 43%
Printing & Advertising - - 483 483 - - - - - (483) -100%
Repairs & Maintenance 105,403 31,110 2,000 558,750 - - - - - (558,750) -100%
Insurance 1,640,270 2,010,853 1,535,000 2,127,915 1,845,000 1,851,750 1,858,568 1,865,454 1,872,409 (282,915) -13%
Education & Training 13,336 29,927 20,000 14,000 30,000 30,000 30,000 30,000 30,000 16,000 114%
Travel 2,743 3,245 3,000 2,250 3,000 3,000 3,000 3,000 3,000 750 33%
Other Services & Charges 565,379 169,766 1,153,400 896,985 1,150,300 1,150,300 1,150,300 1,150,300 1,150,300 253,315 28%
Interfund Allocations 111,929 144,621 77,446 77,446 21,624 20,575 20,766 20,623 20,609 (55,822) -72%
Interfund Transfers Out 25,425 - - - - - - - - - -
Total Services & Charges 3,367,932 2,910,989 3,776,258 4,370,385 4,039,924 4,046,625 4,054,634 4,062,377 4,070,318 (330,461) -8%
Capital 105,364 572,758 - 968,627 - - - - - (968,627) -100%
Total Expenditures 3,794,574 3,781,947 4,059,232 5,622,081 4,090,924 4,097,625 4,105,634 4,113,377 4,121,318 (1,531,157) -27%
Net Surplus / (Deficit) (967,513) 1,269,925 (1,114,010) (977,358) (776,239) (732,417) (682,917) (631,126) (577,459)
Beginning Cash Balance 4,674,728 3,696,778 4,961,426 3,984,068 3,207,829 2,475,412 1,792,495 1,161,369 Cash Reserves Target
Cash Adjustments (10,437) (5,277) - - - - - -
Ending Cash Balance 3,696,778 4,961,426 3,984,068 3,207,829 2,475,412 1,792,495 1,161,369 583,910
Cash Reserves Target 1,897,287 1,890,973 2,811,041 2,045,462 2,048,813 2,052,817 2,056,689 2,060,659
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
50% of Annual expenditures
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.
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, 2019, and 2020 were for repairs to City facilities and replacement of equipment related to 2018 flood damage.
In 2021, all personnel costs previously budgeted in this fund will be moved to the General Fund (#101).
-- One full-time Paralegal position will be budgeted for in the Legal Department's budget. This position is under the Legal Department but was historically budgeted in this fund because the position
focuses on liability and workers' comp related matters.
-- In 2020, there were two full-time positions budgeted for the Safety & Risk division. During 2020, one position was eliminated due to attrition. In 2021, the remaining position will be transferred to
Human Resources. This will result in a substantial decrease to the budget for the Safety & Risk division. The remaining budget will be for active shooter training, miscellaneous safety supplies, other safety
training, and membership fees for professional associations.
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.
199
City of South Bend, Indiana 2021 Budget
Fund 279 - IT / Innovation / 311 Call Center
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services - 92,585 - 111,796 - - - - - (111,796) -100%
Interest Earnings 30,723 67,048 10,000 25,000 5,000 5,000 5,000 5,000 5,000 (20,000) -80%
Donations 100,000 - - - - - - - - - -
Other Income 47,427 66,798 32,690 36,513 77,647 73,879 74,568 74,054 74,003 41,134 113%
Interfund Allocation Reimb 6,788,985 7,991,331 6,656,930 6,656,930 9,129,846 8,686,815 8,767,688 8,707,296 8,701,393 2,472,916 37%
Total Revenue 6,967,135 8,217,762 6,699,620 6,830,239 9,212,493 8,765,694 8,847,256 8,786,350 8,780,396 2,382,254 35%
Expenditures by Division
311 Call Center 526,971 519,646 578,196 579,154 578,572 609,701 623,752 638,280 653,254 (582) 0%
Information Technology 5,264,986 7,348,706 6,828,730 9,038,406 8,618,830 8,168,892 8,265,161 8,219,358 8,228,857 (419,576) -5%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 9,197,402 8,778,593 8,888,913 8,857,638 8,882,111 (420,158) -4%
Expenditures by Type
Personnel
Salaries & Wages 1,558,863 1,689,240 1,981,340 1,878,588 1,996,316 2,035,668 2,075,813 2,116,760 2,158,522 117,728 6%
Fringe Benefits 619,247 569,382 748,836 744,651 752,106 855,874 885,853 917,314 950,087 7,455 1%
Total Personnel 2,178,109 2,258,622 2,730,176 2,623,239 2,748,422 2,891,542 2,961,666 3,034,074 3,108,609 125,183 5%
Supplies 119,984 169,850 164,850 196,260 420,750 106,750 106,750 106,750 106,750 224,490 114%
Services & Charges
Professional Services 710,365 1,065,128 615,700 2,061,094 705,800 621,500 621,500 621,500 621,500 (1,355,294) -66%
Printing & Advertising 298 5,181 5,270 6,275 5,150 5,150 5,150 5,150 5,150 (1,125) -18%
Repairs & Maintenance 2,246,257 2,975,430 2,839,472 3,542,923 4,043,305 3,878,907 3,919,116 3,870,384 3,945,303 500,382 14%
Education & Training 15,237 22,957 57,900 35,532 57,900 57,900 57,900 57,900 57,900 22,368 63%
Travel 20,941 32,456 27,110 15,318 27,110 27,110 27,110 27,110 27,110 11,792 77%
Grants & Subsidies 25,000 - - - - - - - - - -
Other Services & Charges 234,530 287,902 388,624 452,685 293,824 293,824 293,824 293,824 293,824 (158,861) -35%
Debt Service Principal 209,189 391,117 522,557 618,643 817,277 816,004 815,886 760,000 635,000 198,634 32%
Debt Service Interest & Fees 26,836 52,924 49,356 59,680 76,973 78,997 79,084 80,000 80,000 17,293 29%
Interfund Allocations 5,211 6,785 5,911 5,911 891 909 927 946 965 (5,020) -85%
Interfund Transfers Out - 600,000 - - - - - - - - -
Total Services & Charges 3,493,863 5,439,880 4,511,900 6,798,061 6,028,230 5,780,301 5,820,497 5,716,814 5,666,752 (769,831) -11%
Total Expenditures 5,791,956 7,868,352 7,406,926 9,617,560 9,197,402 8,778,593 8,888,913 8,857,638 8,882,111 (420,158) -4%
Net Surplus / (Deficit) 1,175,179 349,410 (707,306) (2,787,321) 15,091 (12,899) (41,657) (71,288) (101,715)
Beginning Cash Balance 1,589,083 2,758,297 3,108,342 321,021 336,112 323,213 281,556 210,268 Cash Reserves Target
Cash Adjustments (5,964) 636 - - - - - -
Ending Cash Balance 2,758,297 3,108,342 321,021 336,112 323,213 281,556 210,268 108,553
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
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. 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.
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. This fund does not need to carry high cash reserves because it's budget is
fully allocated each year.
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 lasted 18 months and costed about $3 million. The software successfully went live on May 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 2021, 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.
200
City of South Bend, Indiana 2021 Budget
Fund 711 - Self-Funded Employee Benefits
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 18,067,948 13,344,016 15,989,183 15,983,294 15,997,883 19,517,070 20,457,133 21,445,716 22,484,444 14,589 0%
Interest Earnings 209,508 288,858 77,097 82,097 68,169 75,977 84,737 94,550 105,512 (13,928) -17%
Other Income 440,913 397,653 385,000 387,142 385,000 385,000 385,000 385,000 385,000 (2,142) -1%
Interfund Transfers In - - - - - - - - - - -
Total Revenue 18,718,369 14,030,527 16,451,280 16,452,533 16,451,052 19,978,047 20,926,870 21,925,266 22,974,956 (1,481) 0%
Expenditures by Activity
Health Insurance 15,677,149 15,517,230 17,287,245 17,231,143 17,294,188 18,105,855 18,957,177 19,850,121 20,786,754 63,045 0%
Workplace Wellness Clinic 862,693 1,108,117 1,104,308 1,186,229 1,169,308 1,193,594 1,218,266 1,243,331 1,268,798 (16,921) -1%
Employee Wellness 76,217 86,863 91,160 91,160 91,160 92,443 93,750 95,081 96,437 - 0%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 18,554,656 19,391,892 20,269,193 21,188,533 22,151,989 46,124 0%
Expenditures by Type
Personnel
Other Personnel Costs 14,459,995 14,704,500 16,416,939 16,366,939 16,472,430 17,270,734 18,108,424 18,987,461 19,909,907 105,491 1%
Total Personnel 14,459,995 14,704,500 16,416,939 16,366,939 16,472,430 17,270,734 18,108,424 18,987,461 19,909,907 105,491 1%
Supplies 74,825 198,245 85,000 153,096 150,000 150,000 150,000 150,000 150,000 (3,096) -2%
Services & Charges
Professional Services 1,046,223 1,163,954 1,246,508 1,268,056 1,198,308 1,222,594 1,247,266 1,272,331 1,297,798 (69,748) -6%
Printing & Advertising - - 100 100 100 100 100 100 100 - 0%
Insurance 610,829 632,597 732,666 718,006 732,318 746,964 761,903 777,141 792,684 14,312 2%
Other Services & Charges 10,473 12,913 1,500 2,335 1,500 1,500 1,500 1,500 1,500 (835) -36%
Interfund Transfers Out 413,714 - - - - - - - - - -
Total Services & Charges 2,081,238 1,809,464 1,980,774 1,988,497 1,932,226 1,971,158 2,010,769 2,051,072 2,092,082 (56,271) -3%
Total Expenditures 16,616,059 16,712,210 18,482,713 18,508,532 18,554,656 19,391,892 20,269,193 21,188,533 22,151,989 46,124 0%
Net Surplus / (Deficit) 2,102,310 (2,681,683) (2,031,433) (2,055,999) (2,103,604) 586,155 657,677 736,733 822,967
Beginning Cash Balance 9,935,961 11,997,127 9,277,319 9,221,320 7,117,716 7,703,871 8,361,548 9,098,281 Cash Reserves Target
Cash Adjustments (41,144) (38,125) 2,000,000 - - - - -
Ending Cash Balance 11,997,127 9,277,319 9,221,320 7,117,716 7,703,871 8,361,548 9,098,281 9,921,248
Cash Reserves Target 4,154,015 4,178,052 4,627,133 4,638,664 4,847,973 5,067,298 5,297,133 5,537,997
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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.
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. 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.
201
City of South Bend, Indiana 2021 Budget
Fund 713 - Unemployment Compensation
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services - - 7,357 7,357 29,419 47,451 54,938 58,227 63,173 22,062 300%
Interest Earnings 3,816 5,213 1,189 1,189 1,335 - - - - 146 12%
Total Revenue 3,816 5,213 8,546 8,546 30,754 47,451 54,938 58,227 63,173 22,208 260%
Expenditures by Type
Personnel
Other Personnel Costs 20,480 32,957 55,000 178,000 55,000 55,000 55,000 55,000 55,000 (123,000) -69%
Total Expenditures 20,480 32,957 55,000 178,000 55,000 55,000 55,000 55,000 55,000 (123,000) -69%
Net Surplus / (Deficit) (16,664) (27,744) (46,454) (169,454) (24,246) (7,549) (62) 3,227 8,173
Beginning Cash Balance 225,977 208,514 180,911 31,859 7,613 64 2 3,229 Cash Reserves Target
Cash Adjustments (799) 141 20,402 - - - - -
Ending Cash Balance 208,514 180,911 31,859 7,613 64 2 3,229 11,402
Cash Reserves Target 5,120 8,239 44,500 13,750 13,750 13,750 13,750 13,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 714 - Parental Leave Fund
Fund Type Internal Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Charges for Services 163,651 166,529 257,488 257,488 257,209 263,253 267,967 272,760 277,659 (279) 0%
Interest Earnings 467 937 414 464 540 606 667 721 770 76 16%
Total Revenue 164,118 167,466 257,902 257,952 257,749 263,859 268,634 273,481 278,429 (203) 0%
Expenditures by Type
Personnel
Salaries & Wages 112,882 186,085 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Total Expenditures 112,882 186,085 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Net Surplus / (Deficit) 51,237 (18,618) 4,056 4,106 3,903 4,936 4,533 4,098 3,658
Beginning Cash Balance - 51,126 32,563 36,669 40,572 45,508 50,041 54,139 Cash Reserves Target
Cash Adjustments (111) 55 - - - - - -
Ending Cash Balance 51,126 32,563 36,669 40,572 45,508 50,041 54,139 57,797
Cash Reserves Target 9,031 14,887 20,308 20,308 20,714 21,128 21,551 21,982
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
25% of Annual expenditures
8% of Annual expenditures -
one month reserve
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 was resumed at 0.01% of full-time wages and will increase slightly each year in order to cover unemployment claims.
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 2021, 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.
All unemployment claims and outplacement services for all departments are paid through this fund. Claims had remained fairly low in recent years, but in 2020 claims increase substantially due to the
COVID-19 pandemic.
202
City of South Bend, Indiana 2021 Budget
ADMINISTRATIVE FUNDS
203
City of South Bend, Indiana 2021 Budget
Fund 102 - Rainy Day
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 183,841 289,770 132,905 132,905 146,696 148,677 150,684 152,718 154,780 13,791 10%
Total Revenue 183,841 289,770 132,905 132,905 146,696 148,677 150,684 152,718 154,780 13,791 10%
Net Surplus / (Deficit) 183,841 289,770 132,905 132,905 146,696 148,677 150,684 152,718 154,780
Cash Reserves Target
Beginning Cash Balance 10,294,137 10,439,531 10,733,474 10,866,379 11,013,075 11,161,752 11,312,436 11,465,154
Cash Adjustments (38,447) 4,173 - - - - - -
Ending Cash Balance 10,439,531 10,733,474 10,866,379 11,013,075 11,161,752 11,312,436 11,465,154 11,619,934
Cash Reserves Target 8,591,175 8,206,394 8,998,791 10,787,932 8,435,975 8,596,426 8,531,595 8,633,098
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 227 - Loss Recovery
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 12,871 16,668 4,579 4,579 5,536 5,610 5,686 5,763 5,841 957 21%
Total Revenue 12,871 16,668 4,579 4,579 5,536 5,610 5,686 5,763 5,841 957 21%
Expenditures by Type
Services & Charges
Professional Services 73,065 1,211 - - - - - - - - -
Other Services & Charges 135,000 36,100 - 200,000 - - - - - (200,000) -100%
Total Services & Charges 208,065 37,311 - 200,000 - - - - - (200,000) -100%
Capital 24,273 - - - - - - - - - -
Total Expenditures 232,338 37,311 - 200,000 - - - - - (200,000) -100%
Net Surplus / (Deficit)(219,467) (20,643) 4,579 (195,421) 5,536 5,610 5,686 5,763 5,841
Beginning Cash Balance 847,926 625,798 605,471 410,050 415,586 421,196 426,882 432,645 Cash Reserves Target
Cash Adjustments (2,661) 315 - - - - - -
Ending Cash Balance 625,798 605,471 410,050 415,586 421,196 426,882 432,645 438,486
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
At this time, the only revenue comes from interest earned on the fund's cash balance.
In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon reconditioning. For 2021, no expenditures have been identified at this time.
3% of total expenditures in
previous fiscal year for Civil
City Funds, less interfund
transfers out
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.
No reserve requirement
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.
204
City of South Bend, Indiana 2020 Budget
Fund 217 - Gift, Donation, Bequest
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 2,481 13,279 4,613 5,313 5,630 4,942 4,703 4,571 4,465 317 6%
Wayfinding Signage Project 50,000 100,000 - - - - - - - - -
Bloomberg Mayors Challenge - 274,000 403,743 404,000 322,506 - - - - (81,494) -20%
Human Rights Scholarship Prog.- 91,517 18,000 18,000 18,000 18,000 18,000 18,000 18,000 - 0%
Historic Preservation Commiss.18,583 183 - 150 - - - - - (150) -100%
Milton Trust Energy Grant - 125,000 - - 125,000 125,000 - - - 125,000 -
Animal Resource Center 40,167 41,996 25,000 40,000 25,000 25,000 25,000 2,700 2,700 (15,000) -38%
Pokagon Band Donation - 100,000 - 100,000 - - - - - (100,000) -100%
Total Revenue 111,231 745,975 451,356 567,463 496,136 172,942 47,703 25,271 25,165 (71,327) -13%
Expenditures by Project
Wayfinding Signage Project 11,524 53,988 - 91,444 - - - - - (91,444) -100%
Bloomberg Mayors Challenge - 127,296 286,028 550,198 322,506 - - - - (227,692) -41%
Human Rights Scholarship Prog.- 19,310 28,150 28,150 28,150 28,150 28,150 28,150 28,150 - 0%
Bike Signage 350 - 2,500 2,500 2,500 2,500 2,500 2,500 2,500 - 0%
Historic Preservation Commiss.322 - 5,000 5,000 5,000 5,000 5,000 - - - 0%
Milton Trust Energy Grant - 2,600 - 112,275 125,000 125,000 - - - 12,725 11%
Animal Resource Center 34,604 38,658 35,000 35,000 35,000 30,000 30,000 4,500 2,500 - 0%
Total Expenditures 46,800 241,853 356,678 824,567 518,156 190,650 65,650 35,150 33,150 (306,411) -37%
Expenditures by Type
Supplies 322 - 5,000 5,000 5,000 5,000 5,000 2,500 2,500 - 0%
Services & Charges
Professional Services 42,669 218,362 308,328 663,942 344,806 22,300 22,300 - - (319,136) -48%
Printing & Advertising - 3,479 21,650 21,645 21,650 21,650 21,650 19,150 19,150 5 0%
Repairs & Maintenance 1,014 4,181 10,000 122,275 135,000 130,000 5,000 2,500 1,500 12,725 10%
Grants & Subsidies - 15,831 9,000 9,000 9,000 9,000 9,000 9,000 9,000 - 0%
Other Services & Charges 2,795 - 2,700 2,705 2,700 2,700 2,700 2,000 1,000 (5) 0%
Total Services & Charges 46,478 241,853 351,678 819,567 513,156 185,650 60,650 32,650 30,650 (306,411) -37%
Total Expenditures 46,800 241,853 356,678 824,567 518,156 190,650 65,650 35,150 33,150 (306,411) -37%
Net Surplus / (Deficit)64,431 504,122 94,678 (257,104) (22,020) (17,708) (17,947) (9,879) (7,985)
Beginning Cash Balance 100,898 164,817 668,273 411,169 389,149 371,441 353,494 343,615 Cash Reserves Target
Cash Adjustments (512) (665) - - - - - -
Ending Cash Balance 164,817 668,273 411,169 389,149 371,441 353,494 343,615 335,630
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
- In 2018, the City received a $50,000 donation from Visit South Bend Mishawaka for wayfinding signage.
- In 2019, the City received a $100,000 donation from the Pokagon Band of the Potawatomi to be used towards the Bowman Creek Project.
- In 2019, the City received $100,000 from Bloomberg Philanthropies, the first installment of a three-year Mayors Challenge commitment from Bloomberg.
- In 2019, the Human Rights Scholarship Program was moved into this fund.
- In 2019, the City's AmeriCorps program received $125,000 from the Robert & Clara Milton Charitable Trust Foundation. This private grant is to be used for the South Bend Green Corps Senior Home
Energy Improvements.
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 wayfnding signage.
Milton Trust Energy Grant - The South Bend Green Corps Senior Home Energy Improvements program assists seniors 65 years and older with home repairs.
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.
205
City of South Bend, Indiana 2021 Budget
Fund 258 - Human Rights Federal Grants
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants 74,580 247,060 63,200 63,200 68,200 75,200 82,200 89,200 96,200 5,000 8%
Charges for Services - - 75,000 75,000 75,000 89,000 103,000 117,000 131,000 - 0%
Interest Earnings 8,862 12,491 5,978 5,978 - - - - - (5,978) -100%
Other Income 23,303 312 7,050 7,050 2,050 2,050 2,050 2,050 2,050 (5,000) -71%
Total Revenue 106,745 259,863 151,228 151,228 145,250 166,250 187,250 208,250 229,250 (5,978) -4%
Expenditures by Subdivision
General 23,369 76,493 3,000 29,525 3,000 3,000 3,000 3,000 3,000 (26,525) -90%
EEOC 41,941 103,333 131,274 132,941 125,846 130,554 132,827 135,176 137,595 (7,095) -5%
HUD 84,003 87,503 108,174 108,174 102,746 107,454 109,727 112,076 114,495 (5,428) -5%
Total Expenditures 149,313 267,329 242,448 270,640 231,592 241,008 245,554 250,252 255,090 (39,048) -14%
Expenditures by Type
Personnel
Salaries & Wages 52,886 119,255 135,130 134,126 126,000 128,520 131,090 133,712 136,386 (8,126) -6%
Fringe Benefits 25,756 35,042 49,418 50,422 47,692 54,588 56,564 58,640 60,804 (2,730) -5%
Total Personnel 78,642 154,296 184,548 184,548 173,692 183,108 187,654 192,352 197,190 (10,856) -6%
Supplies 1,772 1,330 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 0%
Services & Charges
Professional Services 37,812 21,691 27,800 25,467 27,800 27,800 27,800 27,800 27,800 2,333 9%
Printing & Advertising 15,369 - 4,000 23,200 4,000 4,000 4,000 4,000 4,000 (19,200) -83%
Education & Training 15 3,709 3,500 15,500 3,500 3,500 3,500 3,500 3,500 (12,000) -77%
Travel 6,412 9,201 15,300 14,100 15,300 15,300 15,300 15,300 15,300 1,200 9%
Grants & Subsidies 8,000 - - - - - - - - - -
Other Services & Charges 1,292 607 5,300 5,825 5,300 5,300 5,300 5,300 5,300 (525) -9%
Interfund Transfers Out - 76,493 - - - - - - - - -
Total Services & Charges 68,899 111,703 55,900 84,092 55,900 55,900 55,900 55,900 55,900 (28,192) -34%
Capital - - - - - - - - - - -
Total Expenditures 149,313 267,329 242,448 270,640 231,592 241,008 245,554 250,252 255,090 (39,048) -14%
Net Surplus / (Deficit) (42,567) (7,467) (91,220) (119,412) (86,342) (74,758) (58,304) (42,002) (25,840)
Beginning Cash Balance 572,740 528,434 521,051 401,639 315,297 240,539 182,235 140,233 Cash Reserves Target
Cash Adjustments (1,739) 84 - - - - - -
Ending Cash Balance 528,434 521,051 401,639 315,297 240,539 182,235 140,233 114,393
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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 became Director of Employment and Director of Housing. In 2020, not all partnership funds were able to be encumbered and thus
brought forward. As a result, there is a reduction fo approx. $22,000 in expenditures being budgeted for 2021.
206
City of South Bend, Indiana 2021 Budget
Fund 264 - COVID-19 Response
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Grants - - - 7,071,462 - - - - - (7,071,462) -100%
Interfund Transfers In - - - 2,000,000 - - - - - (2,000,000) -100%
Total Revenue - - - 9,071,462 - - - - - (9,071,462) -100%
Expenditures by Activity
Mayor's Office - - - 7,342 - - - - - (7,342) -100%
Administration & Finance - - - 33,037 - - - - - (33,037) -100%
Public Works - - - 45,216 - - - - - (45,216) -100%
Innovation & Technology - - - 10,485 - - - - - (10,485) -100%
Police Department - - - 1,707,789 - - - - - (1,707,789) -100%
Fire Department - - - 1,937,834 - - - - - (1,937,834) -100%
Community Investment - - - 5,049,091 - - - - - (5,049,091) -100%
Venues, Parks & Arts - - - 122,774 - - - - - (122,774) -100%
Code Enforcement - - - 12,477 - - - - - (12,477) -100%
Building Department - - - 864 - - - - - (864) -100%
Total Expenditures - - - 8,926,909 - - - - - (8,926,909) -100%
Expenditures by Type
Personnel
Other Personnel Costs - - - 345 - - - - - (345) -100%
Total Personnel - - - 345 - - - - - (345) -100%
Supplies - - - 385,122 - - - - - (385,122) -100%
Services & Charges
Professional Services - - - 9,890 - - - - - (9,890) -100%
Printing & Advertising - - - 9,330 - - - - - (9,330) -100%
Repairs & Maintenance - - - 2,535 - - - - - (2,535) -100%
Grants & Subsidies - - - 5,040,835 - - - - - (5,040,835) -100%
Other Services & Charges - - - 85,792 - - - - - (85,792) -100%
Interfund Transfers Out - - - 3,393,060 - - - - - (3,393,060) -100%
Total Services & Charges - - - 8,541,442 - - - - - (8,541,442) -100%
Total Expenditures - - - 8,926,909 - - - - - (8,926,909) -100%
Net Surplus / (Deficit)- - - 144,553 - - - - -
Beginning Cash Balance - - - 144,553 144,553 144,553 144,553 144,553 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 144,553 144,553 144,553 144,553 144,553 144,553
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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 Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Housing and Urban Development (HUD), Community Development
Block Grant (CDBG), and Emergency Solutions Grant (ESG).
Expenditures are related to various activities such as funding for quarantine sites, public health communications, personal protective equipment (PPE), cleaning/sanitizing supplies, and lost wages.
In 2020 the U.S. Department of Housing and Urban Development (HUD) awarded special allocations of Community Development Block Grant (CDBG) and Emergency Solutions Grant (ESG)
program funds to be used to prevent, prepare for, and respond to the coronavirus pandemic (COVID-19) as part of the CARES Act. The CDBG funds are aimed at community and economic
development, and ESG funds are aimed at aiding individuals and families who are homeless or receiving homeless assistance and to support additional homeless assistance and homelessness prevention
activities. The 2020 awards include $1,491,174 CDBG-CV1, $759,783 ESG-CV1, and $787,585 ESG-CV2. These funds are required to be spent by July 2022. If any additional special allocations are
awarded to the City, they will be accounted for in this fund.
207
City of South Bend, Indiana 2021 Budget
Fund 404 - County Option Income Tax
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Local Income Taxes 12,339,734 12,879,847 12,440,774 13,764,809 11,378,106 10,263,639 12,300,000 12,484,500 12,671,768 (2,386,703) -17%
Intergov./ Grants - 12,500 - - - - - - - - -
Interest Earnings 182,755 348,410 100,000 100,000 147,313 128,306 119,120 85,487 49,681 47,313 47%
Debt Proceeds - - - 2,262,160 - - - - - (2,262,160) -100%
Donations - 5,000 - - - - - - - - -
Other Income 657,457 83,772 40,000 384,639 24,000 24,000 28,000 20,000 284,254 (360,639) -94%
Interfund Transfers In 324,159 927,077 - - - - - - - - -
Total Revenue 13,504,106 14,256,606 12,580,774 16,511,608 11,549,419 10,415,945 12,447,120 12,589,987 13,005,703 (4,962,189) -30%
Expenditures by Activity
General City 1,595,318 1,707,359 2,841,456 2,681,123 4,268,835 2,666,759 2,666,958 2,847,161 2,767,368 1,587,712 59%
Legal Dept 57,389 10,400 50,000 50,000 15,000 15,000 15,000 15,000 15,000 (35,000) -70%
Information Technology 495 1,375,412 33,414 1,710,664 - - - - - (1,710,664) -100%
Police Department 2,845,226 1,658,739 1,724,757 3,986,917 2,040,329 1,484,020 1,457,071 1,457,071 1,457,071 (1,946,588) -49%
Fire Department 166,390 926,579 - - - - - - - - -
Vacant & Abandoned Houses - 380,612 250,000 717,640 400,000 400,000 400,000 400,000 400,000 (317,640) -44%
Community Investment 949,592 1,083,688 170,000 1,471,085 - - - - - (1,471,085) -100%
Parks & Recreation 1,476,733 751,050 1,808,672 1,808,672 1,658,225 687,829 687,829 2,452,829 2,827,829 (150,447) -8%
Light Up South Bend 30,155 207,469 200,000 254,743 260,000 260,000 260,000 260,000 260,000 5,257 2%
Streets 71,004 1,978,142 2,447,750 2,964,835 - 2,500,000 4,500,000 4,500,000 4,750,000 (2,964,835) -100%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 0%
Street Signals & Lighting 1,614,522 1,729,535 1,554,725 1,554,725 1,585,820 1,617,536 1,649,887 1,682,885 1,716,543 31,095 2%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,700,404 11,728,209 11,131,144 13,136,745 15,114,946 15,693,811 (6,972,195) -37%
Expenditures by Type
Supplies 680,965 207,469 200,000 258,851 200,000 200,000 200,000 200,000 200,000 (58,851) -23%
Services & Charges
Professional Services 244,535 1,675,224 130,000 2,083,087 75,000 75,000 75,000 75,000 75,000 (2,008,087) -96%
Printing & Advertising - - - 500 - - - - - (500) -100%
Utilities 1,614,522 1,729,535 1,554,725 1,554,725 1,585,820 1,617,536 1,649,887 1,682,885 1,716,543 31,095 2%
Repairs & Maintenance 1,483,180 725,734 762,271 910,578 762,271 610,000 610,000 610,000 610,000 (148,307) -16%
Grants & Subsidies 1,285,117 1,318,244 335,991 1,143,940 335,991 335,991 335,991 335,991 335,991 (807,949) -71%
Other Services & Charges 430,460 1,009,336 1,509,492 1,977,132 1,338,649 1,338,649 1,338,649 1,518,649 1,338,649 (638,483) -32%
Debt Service Principal 1,519,775 1,557,180 1,620,219 1,620,219 1,906,509 1,344,824 1,302,881 1,333,631 1,365,215 286,290 18%
Debt Service Interest & Fees 126,666 90,721 97,952 98,702 93,820 99,196 114,190 83,440 51,856 (4,882) -5%
Other Interfund Allocations 6,873 8,631 8,633 8,633 9,753 9,948 10,147 10,350 10,557 1,120 13%
Interfund Transfers Out 2,787,600 4,764,329 6,361,491 6,361,491 5,420,396 5,500,000 7,500,000 9,265,000 9,990,000 (941,095) -15%
Total Services & Charges 9,498,728 12,878,933 12,380,774 15,759,007 11,528,209 10,931,144 12,936,745 14,914,946 15,493,811 (4,230,798) -27%
Capital 127,132 222,583 - 2,682,546 - - - - - (2,682,546) -100%
Total Expenditures 10,306,824 13,308,985 12,580,774 18,700,404 11,728,209 11,131,144 13,136,745 15,114,946 15,693,811 (6,972,195) -37%
Net Surplus / (Deficit) 3,197,281 947,621 - (2,188,796) (178,790) (715,199) (689,625) (2,524,959) (2,688,108)
Beginning Cash Balance 8,614,576 11,770,743 12,724,697 10,535,901 10,357,111 9,641,912 8,952,287 6,427,328 Cash Reserves Target
Cash Adjustments (41,114) 6,333 - - - - - -
Ending Cash Balance 11,770,743 12,724,697 10,535,901 10,357,111 9,641,912 8,952,287 6,427,328 3,739,220
Cash Reserves Target 5,153,412 6,654,492 9,350,202 5,864,105 5,565,572 6,568,373 7,557,473 7,846,906
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual expenditures
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). Income tax revenue is expected to decrease over the next couple years as
a result of the COVID-19 pandemic. The City is forecasting a steep decrease across 2021 and 2022 with the hope that revenue will be back to 2018 levels by 2023. 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.
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 2021, Department of Community Investment (DCI) activities formerly paid out of this fund were 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. This fund also provides operating subsidies to the Studebaker Museum and the South Bend Museum of
Art.
208
City of South Bend, Indiana 2021 Budget
Fund 406 - Cumulative Capital Development
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 436,677 455,002 415,213 433,812 411,061 404,833 404,833 404,833 404,833 (22,751) -5%
Intergov./ Shared Revenues 38,373 40,353 10,000 40,795 5,364 5,364 5,364 5,364 5,364 (35,431) -87%
Interest Earnings 8,476 9,852 330 830 1,053 2,168 4,212 4,870 1,913 223 27%
Total Revenue 483,526 505,207 425,543 475,437 417,478 412,365 414,409 415,067 412,110 (57,959) -12%
Expenditures by Type
Services & Charges
Debt Service Principal 549,419 498,598 550,179 550,179 370,109 353,115 255,412 323,245 558,821 (180,070) -33%
Debt Service Interest & Fees 25,983 40,678 37,638 37,638 25,590 15,626 5,602 42,359 75,303 (12,048) -32%
Total Services & Charges 575,402 539,276 587,817 587,817 395,699 368,741 261,014 365,604 634,124 (192,118) -33%
Capital - 271,112 - 14,388 - - - - - (14,388) -100%
Total Expenditures 575,402 810,388 587,817 602,205 395,699 368,741 261,014 365,604 634,124 (206,506) -34%
Net Surplus / (Deficit) (91,876) (305,181) (162,274) (126,768) 21,779 43,624 153,395 49,463 (222,014)
Beginning Cash Balance 622,016 528,040 223,617 96,849 118,628 162,252 315,647 365,110 Cash Reserves Target
Cash Adjustments (2,101) 758 - - - - - -
Ending Cash Balance 528,040 223,617 96,849 118,628 162,252 315,647 365,110 143,096
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 407 - Cumulative Capital Improvement
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Intergov./ Shared Revenues 236,379 231,026 240,933 240,933 226,548 226,548 226,548 226,548 226,548 (14,385) -6%
Interest Earnings 5,563 14,444 8,500 8,500 7,058 10,550 14,088 17,674 21,309 (1,442) -17%
Other Income 25,000 25,000 - 25,000 25,000 25,000 25,000 25,000 25,000 - 0%
Total Revenue 266,942 270,470 249,433 274,433 258,606 262,098 265,636 269,222 272,857 (15,827) -6%
Expenditures by Type
Services & Charges
Interfund Transfers Out 249,500 - 250,000 250,000 262,145 - - - - 12,145 5%
Total Services & Charges 249,500 - 250,000 250,000 262,145 - - - - 12,145 5%
Capital - 28,000 180,000 180,000 - - - - - (180,000) -100%
Total Expenditures 249,500 28,000 430,000 430,000 262,145 - - - - (167,855) -39%
Net Surplus / (Deficit) 17,442 242,470 (180,567) (155,567) (3,539) 262,098 265,636 269,222 272,857
Beginning Cash Balance 430,948 446,760 689,015 533,448 529,909 792,007 1,057,643 1,326,865 Cash Reserves Target
Cash Adjustments (1,631) (215) - - - - - -
Ending Cash Balance 446,760 689,015 533,448 529,909 792,007 1,057,643 1,326,865 1,599,722
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 managed by the Department of Venues, Parks & Arts.
In 2020, $180,000 was budgeted for Department of Community Investment activities: $100,000 for the Burke Building stabilization project and $80,000 for the Complete Streets Transportation project.
In 2020, $250,000 was transferred to the Motor Vehicle Highway Fund (#202) to support vehicle and equipment capital purchases for the Streets Division.
In 2021, $262,145 is budgeted for an interfund transfer to the Parks & Recreation Fund (#201) to support vehicle and equipment capital purchases for the Department of Venues, Parks & Arts.
No reserve requirement -
Capital fund - spend down
to zero
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).
2019-2020 included a one-time capital expenditure of $285,500 to help fund the My SB Parks & Trails project at Howard Park. 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 cost is about
$43,000 per vehicle. Due to declining cash reserves in this fund, the police vehicle capital lease-purchases for 2020 through 2023 will be funded by the County Option Income Tax Fund (#404). This fund
will continue to pay off current leases over that time and will not take on any new debt until cash reserves can support it in 2024.
No reserve requirement -
Capital fund - spend down
to zero
209
City of South Bend, Indiana 2021 Budget
Fund 408 - Economic Development Income Tax
Fund Type Special Revenue Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Local Income Taxes 11,885,489 12,474,651 12,098,890 13,405,713 11,040,237 9,981,584 11,800,000 11,977,000 12,156,655 (2,365,476) -18%
Intergov./ Grants - - - 12,500 50,000 - - - - 37,500 300%
Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 - - - - - (354,660) -100%
Interest Earnings 260,688 463,996 254,322 174,322 169,801 119,773 87,363 54,529 21,598 (4,521) -3%
Other Income 598,182 160,625 150,000 153,273 150,000 150,000 150,000 150,000 150,000 (3,273) -2%
Interfund Transfers In - 178,534 - - 950,000 - - - - 950,000 -
Total Revenue 13,099,020 13,632,466 12,857,872 14,100,468 12,360,038 10,251,357 12,037,363 12,181,529 12,328,253 (1,740,430) -12%
Expenditures by Activity
General City 2,996,975 19,365 76,233 2,076,233 - - - - - (2,076,233) -100%
PSAP 2,395,284 2,818,011 2,799,865 3,004,638 3,048,498 3,105,635 3,163,759 3,222,937 3,238,500 43,860 1%
Code Enforcement 1,258,252 2,364,559 2,973,805 2,973,805 2,874,081 3,012,291 3,067,848 3,105,362 3,154,945 (99,724) -3%
Animal Resource Center 820,662 845,841 891,414 891,414 915,549 951,990 971,829 990,527 1,009,880 24,135 3%
Community Investment 1,209,809 4,225,555 5,415,149 8,370,915 5,490,143 6,230,030 6,559,572 6,625,393 6,701,074 (2,880,772) -34%
2015 Park Bonds 750 410,020 378,506 378,506 377,007 375,106 372,981 375,781 378,131 (1,499) 0%
Potawatomi Zoo 100,000 - - - - - - - - - -
2018 Zoo Bonds - 214,487 322,900 322,900 324,100 332,100 334,500 326,500 318,000 1,200 0%
Streets 1,937,750 445,439 - 54,561 - - - - - (54,561) -100%
Total Expenditures 10,719,482 11,343,276 12,857,872 18,072,972 13,029,378 14,007,152 14,470,489 14,646,500 14,800,530 (5,043,594) -28%
Expenditures by Type
Services & Charges
Professional Services 2,528,862 3,267,745 3,635,865 3,729,399 3,009,226 3,066,211 3,124,335 3,183,622 3,244,094 (720,173) -19%
Printing & Advertising 606 350 45,000 45,000 45,000 45,000 45,000 45,000 45,000 - 0%
Utilities 1,281 3,274 - 65,781 51,000 51,000 51,000 51,000 51,000 (14,781) -22%
Repairs & Maintenance 133,329 626,634 175,250 234,109 137,000 137,000 137,000 137,000 137,000 (97,109) -41%
Grants & Subsidies 964,922 975,685 1,915,000 4,539,968 3,050,000 2,950,000 2,950,000 2,950,000 2,950,000 (1,489,968) -33%
Other Services & Charges 467,351 221 5,000 5,000 - - - - - (5,000) -100%
Debt Service Principal - 100,000 165,000 301,441 314,344 333,699 348,053 352,408 311,766 12,903 4%
Debt Service Interest & Fees 750 115,237 158,650 226,982 210,028 198,825 186,871 174,407 161,640 (16,954) -7%
Interfund Transfers Out 6,572,551 5,826,360 6,608,107 8,588,107 6,062,780 7,075,417 7,478,230 7,603,063 7,750,030 (2,525,327) -29%
Total Services & Charges 10,669,652 10,915,507 12,707,872 17,735,787 12,879,378 13,857,152 14,320,489 14,496,500 14,650,530 (4,856,409) -27%
Capital 49,830 427,769 150,000 337,185 150,000 150,000 150,000 150,000 150,000 (187,185) -56%
Total Expenditures 10,719,482 11,343,276 12,857,872 18,072,972 13,029,378 14,007,152 14,470,489 14,646,500 14,800,530 (5,043,594) -28%
Net Surplus / (Deficit) 2,379,538 2,289,191 - (3,972,504) (669,340) (3,755,795) (2,433,126) (2,464,971) (2,472,277)
Beginning Cash Balance 12,770,240 15,097,440 17,389,466 13,416,962 12,747,622 8,991,827 6,558,701 4,093,729 Cash Reserves Target
Cash Adjustments (52,337) 2,835 - - - - - -
Ending Cash Balance 15,097,440 17,389,466 13,416,962 12,747,622 8,991,827 6,558,701 4,093,729 1,621,452
Cash Reserves Target 5,359,741 5,671,638 9,036,486 6,514,689 7,003,576 7,235,245 7,323,250 7,400,265
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual expenditures
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. Income tax
revenue is expected to decrease over the next couple years as a result of the COVID-19 pandemic. The City is forecasting a steep decrease across 2021 and 2022 with the hope that revenue will be back to
2018 levels by 2023. 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 was 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.
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 Park Bonds, and the 2018 Zoo Bonds.
This fund also provides operating subsidies (budgeted as interfund transfers out) for the Department of Community Investment (DCI) administration (Fund #211) and the Department of Code
Enforcement (Fund #219 & #230). These departments do not collect enough revenue to support their operations so the City makes up the difference with income tax dollars.
It also funds various community and economic development initiatives administered by the Department of Community Investment (DCI). 2021 DCI budgeted expenditures in this fund include: Business
Development - $500k for workforce development, $250k for small business assistance, $115k for the South Bend Chamber of Commerce | Neighborhoods - $650k for homeless strategy, $350k for the
home repair program | Engagement - $175k for neighborhood organization support, $25k for Love Your Block mini-grant program | Planning - $500k for neighborhood development, $150k for
neighborhood development assistance, $35k for West Side Main Streets, $150k for development of two neighborhood plans, $50k for the Portage Elwood neighborhood plan, $100k for the Complete
Streets Transportation projects |Property - $50k for appraisals, $100k for surveys, $203k for expenses related to Redevelopment owned properties, $50k for an alley stabilization pilot program.
210
City of South Bend, Indiana 2021 Budget
Fund 750 - Equipment/Vehicle Leasing
Fund Type Capital Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 31,472 16,783 - 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) -100%
Expenditures by Type
Services & Charges
Debt Service Principal - 91,941 - 355,129 - - - - - (355,129) -100%
Debt Service Interest & Fees 500 9,172 - 12,324 - - - - - (12,324) -100%
Other Services & Charges 217,125 250 - - - - - - - - -
Interfund Transfers Out 219,861 - - 1,752 - - - - - (1,752) -100%
Total Services & Charges 437,486 101,364 - 369,205 - - - - - (369,205) -100%
Capital 6,990,658 3,313,965 4,329,076 300,279 - - - - - (300,279) -100%
Total Expenditures 7,428,144 3,415,328 4,329,076 669,484 - - - - - (669,484) -100%
Net Surplus / (Deficit)(656,584) (1,925,560) - (668,804) - - - - -
Beginning Cash Balance 3,598,717 2,942,035 1,016,476 347,672 347,672 347,672 347,672 347,672 Cash Reserves Target
Cash Adjustments (98) 1 - - - - - -
Ending Cash Balance 2,942,035 1,016,476 347,672 347,672 347,672 347,672 347,672 347,672
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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. 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 capital leases and received an interest rate around 2%. Debt service principal and interest payments are budgeted in individual departments.
Starting in 2020, the City changed its accounting for capital leases. Now the capital expenditures are budgeted in the same fund that will repay the debt. This fund will no longer be used after the proceeds
remaining in this fund are fully spent.
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.
The remaining cash in this fund is from lease proceeds for the purchase of solar panels. The timing of this purchase is still to be determined.
211
City of South Bend, Indiana 2021 Budget
Fund 752 - South Bend Redevelopment Authority
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 4,699 6,383 4,500 4,500 4,500 4,500 4,500 4,500 4,500 - 0%
Interfund Transfers In 3,115,000 2,867,378 2,870,500 2,870,500 2,866,000 2,865,000 2,868,500 2,869,500 2,753,500 (4,500) 0%
Total Revenue 3,119,699 2,873,761 2,875,000 2,875,000 2,870,500 2,869,500 2,873,000 2,874,000 2,758,000 (4,500) 0%
Expenditures by Type
Debt Service Principal 1,915,000 1,725,000 1,790,000 1,790,000 1,850,000 1,925,000 2,015,000 2,110,000 2,215,000 60,000 3%
Debt Service Interest & Fees 1,192,219 1,136,669 1,075,613 1,075,613 1,008,669 934,282 843,682 748,207 647,169 (66,944) -6%
Interfund Transfers Out 324,220 - - - - - - - - - -
Total Expenditures 3,431,439 2,861,669 2,865,613 2,865,613 2,858,669 2,859,282 2,858,682 2,858,207 2,862,169 (6,944) 0%
Net Surplus / (Deficit)(311,740) 12,092 9,387 9,387 11,831 10,218 14,318 15,793 (104,169)
Beginning Cash Balance 522,232 210,492 222,584 231,971 243,802 254,020 268,338 284,131 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 210,492 222,584 231,971 243,802 254,020 268,338 284,131 179,962
Cash Reserves Target 210,492 222,584 231,971 243,802 254,020 268,338 284,131 179,962
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 755 - South Bend Building Corporation
Fund Type Debt Service Funds Control City Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 10,314 15,243 4,000 4,000 4,000 3,000 2,000 1,000 1,000 - 0%
Interfund Transfers In 2,646,000 2,641,500 2,636,586 2,645,000 2,311,000 1,969,500 1,191,000 414,000 417,000 (334,000) -13%
Total Revenue 2,656,314 2,656,743 2,640,586 2,649,000 2,315,000 1,972,500 1,193,000 415,000 418,000 (334,000) -13%
Expenditures by Type
Debt Service Principal 2,100,000 2,175,000 2,250,000 2,250,000 2,000,000 1,735,000 1,035,000 280,000 290,000 (250,000) -11%
Debt Service Interest & Fees 536,875 457,744 380,085 380,085 307,705 221,780 148,605 130,630 121,543 (72,380) -19%
Total Expenditures 2,636,875 2,632,744 2,630,085 2,630,085 2,307,705 1,956,780 1,183,605 410,630 411,543 (322,380) -12%
Net Surplus / (Deficit)19,439 23,999 10,501 18,915 7,295 15,720 9,395 4,370 6,457
Beginning Cash Balance 771,586 791,026 815,025 833,940 841,235 856,955 866,350 870,720 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 791,026 815,025 833,940 841,235 856,955 866,350 870,720 877,177
Cash Reserves Target 791,026 815,025 833,940 841,235 856,955 866,350 870,720 877,177
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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)
100% cash reserves per bond
covenants
100% cash reserves per bond
covenants
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)
In 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). Also in 2018, 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).
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 accounting records are maintained in trustee bank accounts.
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.
212
City of South Bend, Indiana 2021 Budget
REDEVELOPMENT COMMISSION
CONTROLLED FUNDS
213
P
OR
T
A
G
E
AVE
WESTERN AVE
PRAIRIEAVELINCOL
N
W
A
Y
W
SAMPLE ST
MAIN STIRONWOODDR31MICHIGANSTMIAMI STST.JOSEPHVALLEYPKWY0 7,000 feet↑N
Tax Increment Finance (TIF) Districts
Douglas Road Economic Development Area
River East Development Area
River West Development Area
South Side Development Area
West Washington Chapin Development Area
1 in. = 7,000 ft.
214
City of South Bend, Indiana 2021 Budget
Fund 324 - TIF - River West Development Area (Airport)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 17,896,032 18,555,308 16,411,377 16,814,400 16,247,264 16,001,093 16,001,093 16,001,093 16,001,093 (567,136) -3%
Intergov./ Shared Revenues 395,000 395,000 397,000 381,500 397,000 396,500 395,000 394,500 396,000 15,500 4%
Intergov./ Grants 22,988 41,206 - 13,844 - - - - - (13,844) -100%
Charges for Services 3,220 2,160 - - - - - - - - -
Interest Earnings 490,094 744,246 580,000 230,000 178,188 188,288 185,851 189,689 199,826 (51,812) -23%
Debt Proceeds - - - 4,345,059 - - - - - (4,345,059) -100%
Other Income 4,670,365 129,336 - 254,242 - - - - - (254,242) -100%
Interfund Transfers In 45,896 64,022 60,000 60,000 90,000 70,000 70,000 35,000 - 30,000 50%
Total Revenue 23,523,597 19,931,280 17,448,377 22,099,045 16,912,452 16,655,881 16,651,944 16,620,282 16,596,919 (5,186,593) -23%
Expenditures by Type
Services & Charges
Professional Services 1,291,350 1,099,869 823,462 2,447,581 390,384 397,250 404,084 411,046 418,138 (2,057,197) -84%
Other Services & Charges 2,163,396 1,325,523 - 1,114,574 - - - - - (1,114,574) -100%
Debt Service Principal 2,806,409 4,038,315 3,750,570 3,750,570 3,883,193 3,711,202 3,874,615 1,276,963 1,207,742 132,623 4%
Debt Service Interest & Fees 1,026,282 1,198,375 1,028,220 1,373,279 959,216 813,804 642,546 462,570 310,148 (414,063) -30%
Interfund Transfers Out 4,267,975 4,266,098 4,264,294 5,108,546 5,013,803 4,710,000 3,924,500 3,147,500 3,032,500 (94,743) -2%
Total Services & Charges 11,555,412 11,928,180 9,866,546 13,794,550 10,246,596 9,632,256 8,845,745 5,298,079 4,968,528 (3,547,954) -26%
Capital 14,557,517 8,735,222 8,133,454 25,813,673 6,423,965 6,575,110 7,989,137 11,034,068 10,867,396 (19,389,708) -75%
Total Expenditures 26,112,929 20,663,402 18,000,000 39,608,223 16,670,561 16,207,366 16,834,882 16,332,147 15,835,924 (22,937,662) -58%
Net Surplus / (Deficit) (2,589,332) (732,123) (551,623) (17,509,178) 241,891 448,515 (182,938) 288,135 760,995
Beginning Cash Balance 33,563,915 31,665,638 30,950,203 13,441,025 13,682,916 14,131,431 13,948,493 14,236,628 Cash Reserves Target
Cash Adjustments 691,055 16,687 - - - - - -
Ending Cash Balance 31,665,638 30,950,203 13,441,025 13,682,916 14,131,431 13,948,493 14,236,628 14,997,623
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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: Claey's Candy, local match to federal funds for Coal Line Trail project, Dylan Street reconstruction, neighborhood plan for Western (east of
Walnut), general road repairs, ongoing work with the State Theatre Block, and projects that were started in 2020 and will still be in process in 2021. TIF support will also be used for various Public Works
projects, and development opportunities which may be presented to the Redevelopment Commission in 2021. Professional Services will cover mandatory administrative costs related to TIF neutralization
calculations. This fund is also used to repay several bonds related to capital projects in the community.
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 February 1, 2037.
215
City of South Bend, Indiana 2021 Budget
Fund 422 - TIF - West Washington
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 332,220 261,830 289,982 237,262 287,082 282,732 282,732 282,732 282,732 49,820 21%
Interest Earnings 38,012 41,430 40,000 11,000 4,881 3,865 3,954 4,045 4,136 (6,119) -56%
Other Income - 18,500 - 300 - - - - - (300) -100%
Total Revenue 370,233 321,760 329,982 248,562 291,963 286,597 286,686 286,777 286,868 43,401 17%
Expenditures by Type
Services & Charges
Professional Services 148 - - 50,479 - - - - - (50,479) -100%
Total Services & Charges 148 - - 50,479 - - - - - (50,479) -100%
Capital 845,540 1,089,137 400,000 955,186 282,000 280,000 280,000 280,000 280,000 (673,186) -70%
Total Expenditures 845,688 1,089,137 400,000 1,005,665 282,000 280,000 280,000 280,000 280,000 (723,665) -72%
Net Surplus / (Deficit)(475,456) (767,377) (70,018) (757,103) 9,963 6,597 6,686 6,777 6,868
Beginning Cash Balance 2,279,940 1,797,082 1,031,822 274,719 284,682 291,279 297,965 304,742 Cash Reserves Target
Cash Adjustments (7,402) 2,117 - - - - - -
Ending Cash Balance 1,797,082 1,031,822 274,719 284,682 291,279 297,965 304,742 311,610
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 429 - TIF - River East Development Area (NE Dev)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 3,062,820 2,722,642 2,586,336 2,997,091 2,560,473 2,521,678 2,521,678 2,521,678 2,521,678 (436,618) -15%
Interest Earnings 158,627 249,447 240,000 65,000 22,737 7,278 7,668 8,065 8,466 (42,263) -65%
Other Income 72,104 7,725 - - - - - - - - -
Total Revenue 3,293,551 2,979,815 2,826,336 3,062,091 2,583,210 2,528,956 2,529,346 2,529,743 2,530,144 (478,881) -16%
Expenditures by Type
Services & Charges
Professional Services 340,567 29,225 - 255,499 - - - - - (255,499) -100%
Insurance - 25,256 - 744 - - - - - (744) -100%
Other Services & Charges 7,417 790 - - - - - - - - -
Total Services & Charges 347,984 55,271 - 256,243 - - - - - (256,243) -100%
Capital 631,070 5,686,682 2,800,000 10,571,228 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 (8,071,228) -76%
Total Expenditures 979,054 5,741,954 2,800,000 10,827,471 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 (8,327,471) -77%
Net Surplus / (Deficit)2,314,497 (2,762,138) 26,336 (7,765,380) 83,210 28,956 29,346 29,743 30,144
Beginning Cash Balance 8,790,697 10,967,923 8,215,417 450,037 533,247 562,203 591,549 621,292 Cash Reserves Target
Cash Adjustments (137,272) 9,633 - - - - - -
Ending Cash Balance 10,967,923 8,215,417 450,037 533,247 562,203 591,549 621,292 651,436
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the 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.
In 2021, this fund will be used for final expenses for the City Cemetery project as well as improvements to the 100 Block of Elm Street. Starting in 2021 and continuing through 2025, this fund will be
primarily utilized to provide upgrades and programming at the Martin Luther King Jr. Community Center. Professional Services will cover mandatory administrative costs related to TIF neutralization
calculations.
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, Robert Henry
Neighborhood improvements, Seitz Park improvements, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2021. Professional
Services will cover mandatory administrative costs related to TIF neutralization calculations.
No reserve requirement
No reserve requirement
216
City of South Bend, Indiana 2021 Budget
Fund 430 - TIF - Southside Development #1
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 2,166,637 1,755,231 1,858,569 3,081,721 1,839,984 1,812,105 1,812,105 1,812,105 1,812,105 (1,241,737) -40%
Interest Earnings 147,610 249,564 200,000 90,000 49,667 63,031 61,346 59,637 57,906 (40,333) -45%
Other Income 3,020 - - - - - - - - - -
Total Revenue 2,317,267 2,004,796 2,058,569 3,171,721 1,889,651 1,875,136 1,873,451 1,871,742 1,870,011 (1,282,070) -40%
Expenditures by Type
Services & Charges
Professional Services 242,352 190,544 - 774,268 - - - - - (774,268) -100%
Total Services & Charges 242,352 190,544 - 774,268 - - - - - (774,268) -100%
Capital 459,009 1,642,471 2,000,000 6,253,038 2,800,000 2,000,000 2,000,000 2,000,000 2,000,000 (3,453,038) -55%
Total Expenditures 701,361 1,833,015 2,000,000 7,027,306 2,800,000 2,000,000 2,000,000 2,000,000 2,000,000 (4,227,306) -60%
Net Surplus / (Deficit) 1,615,906 171,781 58,569 (3,855,585) (910,349) (124,864) (126,549) (128,258) (129,989)
Beginning Cash Balance 7,848,685 9,432,094 9,607,799 5,752,214 4,841,865 4,717,001 4,590,452 4,462,194 Cash Reserves Target
Cash Adjustments (32,498) 3,925 - - - - - -
Ending Cash Balance 9,432,094 9,607,799 5,752,214 4,841,865 4,717,001 4,590,452 4,462,194 4,332,205
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 435 - TIF - Douglas Road
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes - - - - 369,525 369,525 369,525 369,525 369,525 369,525 -
Interest Earnings 3,477 5,428 - 1,000 296 563 835 1,109 1,388 (704) -70%
Total Revenue 3,477 5,428 - 1,000 369,821 370,088 370,360 370,634 370,913 368,821 36882%
Expenditures by Type
Services & Charges
Professional Services - 21,575 - 186,425 - - - - - (186,425) -100%
Total Services & Charges - 21,575 - 186,425 - - - - - (186,425) -100%
Capital - - - - 350,000 350,000 350,000 350,000 350,000 350,000 -
Total Expenditures - 21,575 - 186,425 350,000 350,000 350,000 350,000 350,000 163,575 88%
Net Surplus / (Deficit)3,477 (16,147) - (185,425) 19,821 20,088 20,360 20,634 20,913
Beginning Cash Balance 201,109 203,834 187,806 2,381 22,202 42,290 62,650 83,284 Cash Reserves Target
Cash Adjustments (751) 119 - - - - - -
Ending Cash Balance 203,834 187,806 2,381 22,202 42,290 62,650 83,284 104,197
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 2021.
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.
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.
Prior to pay year 2021, the Redevelopment Commission did not collect the excess tax increment for use in projects. For pay year 2021 and after, the Redevelopment Commission has determined it will
collect the increment.
This fund will help fund a portion of the Douglas Road utility relocation.
No reserve requirement
No reserve requirement
217
City of South Bend, Indiana 2021 Budget
Fund 436 - TIF - River East Residential (NE Res)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Property Taxes 4,686,651 4,933,558 5,770,197 5,308,975 5,712,495 5,625,942 5,625,942 5,625,942 5,625,942 403,520 8%
Interest Earnings 4,559 54,332 40,000 17,000 82,945 87,166 98,001 113,167 128,539 65,945 388%
Other Income 6 - - - - - - - - - -
Interfund Transfers In 61 - - - - - - - - - -
Total Revenue 4,691,277 4,987,889 5,810,197 5,325,975 5,795,440 5,713,108 5,723,943 5,739,109 5,754,481 469,465 9%
Expenditures by Type
Services & Charges
Professional Services 2,026 - 26,047 26,047 24,797 13,797 11,297 45,111 52,483 (1,250) -5%
Debt Service Principal 376,417 392,522 409,383 409,383 427,038 445,524 464,883 126,129 111,126 17,655 4%
Debt Service Interest & Fees 116,911 102,306 85,445 85,445 68,291 49,805 30,446 14,386 11,767 (17,154) -20%
Interfund Transfers Out 4,693,972 3,769,003 3,864,125 3,864,125 4,180,375 4,396,375 4,403,875 4,414,875 4,425,125 316,250 8%
Total Services & Charges 5,189,326 4,263,831 4,385,000 4,385,000 4,700,501 4,905,501 4,910,501 4,600,501 4,600,501 315,501 7%
Capital - - - - - - - - - - -
Total Expenditures 5,189,326 4,263,831 4,385,000 4,385,000 4,700,501 4,905,501 4,910,501 4,600,501 4,600,501 315,501 7%
Net Surplus / (Deficit) (498,049) 724,058 1,425,197 940,975 1,094,939 807,607 813,442 1,138,608 1,153,980
Beginning Cash Balance 3,492,629 2,982,744 3,706,897 4,647,872 5,742,811 6,550,418 7,363,860 8,502,468 Cash Reserves Target
Cash Adjustments (11,835) 95 - - - - - -
Ending Cash Balance 2,982,744 3,706,897 4,647,872 5,742,811 6,550,418 7,363,860 8,502,468 9,656,448
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. This fund is repaying two interfund loans (debt schedules
#84 & #85). Principal and interest payments are made to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029.
218
City of South Bend, Indiana 2021 Budget
Fund 315 - Airport 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 18,472 28,483 20,000 20,000 40,000 30,000 30,000 15,000 - 20,000 100%
Total Revenue 18,472 28,483 20,000 20,000 40,000 30,000 30,000 15,000 - 20,000 100%
Expenditures by Type
Debt Service Principal - - - - - - - 1,042,908 - - -
Interfund Transfers Out 17,155 23,962 20,000 20,000 40,000 30,000 30,000 15,000 - 20,000 100%
Total Expenditures 17,155 23,962 20,000 20,000 40,000 30,000 30,000 1,057,908 - 20,000 100%
Net Surplus / (Deficit)1,317 4,521 - - - - - (1,042,908) -
Beginning Cash Balance 1,040,462 1,037,930 1,042,908 1,042,908 1,042,908 1,042,908 1,042,908 - Cash Reserves Target
Cash Adjustments (3,849) 456 - - - - - -
Ending Cash Balance 1,037,930 1,042,908 1,042,908 1,042,908 1,042,908 1,042,908 - -
Cash Reserves Target 1,037,930 1,042,908 1,042,908 1,042,908 1,042,908 1,042,908 - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 328 - SBCDA 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 30,882 47,620 40,000 40,000 50,000 40,000 40,000 20,000 - 10,000 25%
Total Revenue 30,882 47,620 40,000 40,000 50,000 40,000 40,000 20,000 - 10,000 25%
Expenditures by Type
Debt Service Principal - - - - - - - 1,743,584 - - -
Interfund Transfers Out 28,681 40,061 40,000 40,000 50,000 40,000 40,000 20,000 - 10,000 25%
Total Expenditures 28,681 40,061 40,000 40,000 50,000 40,000 40,000 1,763,584 - 10,000 25%
Net Surplus / (Deficit)2,202 7,559 - - - - - (1,743,584) -
Beginning Cash Balance 1,739,495 1,735,262 1,743,584 1,743,584 1,743,584 1,743,584 1,743,584 - Cash Reserves Target
Cash Adjustments (6,435) 763 - - - - - -
Ending Cash Balance 1,735,262 1,743,584 1,743,584 1,743,584 1,743,584 1,743,584 - -
Cash Reserves Target 1,735,262 1,743,584 1,743,584 1,743,584 1,743,584 1,743,584 - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
100% debt service reserve
per bond covenants
100% debt service reserve
per bond covenants
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.
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).
219
City of South Bend, Indiana 2021 Budget
Fund 351 - 2018 TIF Park Bond Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings (275) 27,510 12,618 12,618 13,927 14,115 14,305 14,498 14,694 1,309 10%
Debt Proceeds 993,495 - - - - - - - - - -
Total Revenue 993,220 27,510 12,618 12,618 13,927 14,115 14,305 14,498 14,694 1,309 10%
Net Surplus / (Deficit)993,220 27,510 12,618 12,618 13,927 14,115 14,305 14,498 14,694
Beginning Cash Balance - 991,077 1,018,984 1,031,602 1,045,529 1,059,644 1,073,949 1,088,447 Cash Reserves Target
Cash Adjustments (2,143) 396 - - - - - -
Ending Cash Balance 991,077 1,018,984 1,031,602 1,045,529 1,059,644 1,073,949 1,088,447 1,103,141
Cash Reserves Target 991,077 1,018,984 1,031,602 1,045,529 1,059,644 1,073,949 1,088,447 1,103,141
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 352 - 2019 South Shore Double Tracking Bond Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings - - - 20 - - - - - (20) -100%
Debt Proceeds - 9,447,841 - - - - - - - - -
Interfund Transfers In - -- 488,171 1,036,500 1,035,000 1,035,500 1,039,000 1,035,500 548,329 112%
Total Revenue - 9,447,841 - 488,191 1,036,500 1,035,000 1,035,500 1,039,000 1,035,500 548,309 112%
Expenditures by Type
Services & Charges
Debt Service Principal - - - 270,000 650,000 685,000 720,000 760,000 795,000 380,000 141%
Debt Service Interest & Fees - 293,022 - 247,314 377,750 344,750 310,125 273,625 235,125 130,436 53%
Total Services & Charges - 293,022 - 517,314 1,027,750 1,029,750 1,030,125 1,033,625 1,030,125 510,436 99%
Capital - 9,125,000 - - - - - - - - -
Total Expenditures - 9,418,022 - 517,314 1,027,750 1,029,750 1,030,125 1,033,625 1,030,125 510,436 99%
Net Surplus / (Deficit)- 29,819 - (29,123) 8,750 5,250 5,375 5,375 5,375
Beginning Cash Balance - - 29,819 696 9,446 14,696 20,071 25,446 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - 29,819 696 9,446 14,696 20,071 25,446 30,821
Cash Reserves Target - 29,819 696 9,446 14,696 20,071 25,446 30,821
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
100% debt service reserve
per bond covenants
100% debt service reserve
per bond covenants
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.
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.
220
City of South Bend, Indiana 2021 Budget
Fund 353 - 2020 TIF Library Bond Debt Service Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interfund Transfers In - - - 326,937 - - - - - (326,937) -100%
Total Revenue - - - 326,937 - - - - - (326,937) -100%
Net Surplus / (Deficit)- - - 326,937 - - - - -
Beginning Cash Balance - - - 326,937 326,937 326,937 326,937 326,937 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 326,937 326,937 326,937 326,937 326,937 326,937
Cash Reserves Target - - 326,937 326,937 326,937 326,937 326,937 326,937
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 439 - Certified Technology Park
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 10,966 11,146 - 120 139 141 143 145 147 19 16%
Total Revenue 10,966 11,146 - 120 139 141 143 145 147 19 16%
Expenditures by Type
Capital - 624,194 - 752 - - - - - (752) -100%
Total Expenditures - 624,194 - 752 - - - - - (752) -100%
Net Surplus / (Deficit)10,966 (613,048) - (632) 139 141 143 145 147
Beginning Cash Balance 614,013 622,685 10,965 10,333 10,472 10,613 10,756 10,901 Cash Reserves Target
Cash Adjustments (2,293) 1,328 - - - - - -
Ending Cash Balance 622,685 10,965 10,333 10,472 10,613 10,756 10,901 11,048
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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 February 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.
100% debt service reserve
per bond covenants
No reserve requirement
The debt service reserve will be used towards the last debt service payment due February 1, 2037.
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.
221
City of South Bend, Indiana 2021 Budget
Fund 433 - Redevelopment General
Fund Type Special Revenue Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Local Income Taxes - 84,095 8,775 24,117 8,007 7,239 8,000 8,120 8,242 (16,110) -67%
Interest Earnings 2,799 24,815 15,000 15,000 26,301 26,693 27,100 27,515 27,937 11,301 75%
Donations 607,302 1,177,112 1,000,000 1,500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (500,000) -33%
Interfund Transfers In 28,126 - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0%
Total Revenue 638,227 1,286,022 1,173,775 1,689,117 1,184,308 1,183,932 1,185,100 1,185,635 1,186,179 (504,809) -30%
Expenditures by Type
Services & Charges
Professional Services 1,894 5,211 4,500 4,500 4,500 4,500 4,500 4,500 4,500 - 0%
Grants & Subsidies - 416,989 1,025,000 1,414,636 - - - - - (1,414,636) -100%
Interfund Transfers Out 28,100 - - - - - - - - - -
Total Services & Charges 29,994 422,200 1,029,500 1,419,136 4,500 4,500 4,500 4,500 4,500 (1,414,636) -100%
Capital - - - 2,214 950,000 1,150,000 1,150,000 1,150,000 1,150,000 947,786 42809%
Total Expenditures 29,994 422,200 1,029,500 1,421,350 954,500 1,154,500 1,154,500 1,154,500 1,154,500 (466,850) -33%
Net Surplus / (Deficit) 608,233 863,822 144,275 267,767 229,808 29,432 30,600 31,135 31,679
Beginning Cash Balance 7,403 614,296 1,476,915 1,744,682 1,974,490 2,003,922 2,034,522 2,065,657 Cash Reserves Target
Cash Adjustments (1,340) (1,204) - - - - - -
Ending Cash Balance 614,296 1,476,915 1,744,682 1,974,490 2,003,922 2,034,522 2,065,657 2,097,336
Cash Reserves Target 7,498 105,550 355,338 238,625 288,625 288,625 288,625 288,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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. Starting in 2021, one of the
Mayoral appointees is required to be a South Bend Community School Corporation Board of Trustees voting member. Prior to 2021, there was one additional member from the South Bend Community
School Corporation Board of School Trustees, appointed by the Mayor as a non-voting adviser to the Commission.
Starting in 2019, this fund receives the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State. This fund also receives revenue from interest earned
on the fund's cash balance.
Starting 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).
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.
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 2021, projects will be aimed at addressing: Non-traditional financial capital and education, responsive neighborhood based amenities, westside greenhouse food security,
and supporting the creation and growth of small businesses.
222
City of South Bend, Indiana 2021 Budget
Fund 452 - 2018 TIF Park Bond Capital
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings (2,882) 202,657 - 35,000 - - - - - (35,000) -100%
Debt Proceeds 11,097,608 - - - - - - - - - -
Total Revenue 11,094,726 202,657 - 35,000 - - - - - (35,000) -100%
Expenditures by Type
Services & Charges
Professional Services 185,391 640,860 - 117,858 - - - - - (117,858) -100%
Debt Service Interest & Fees 259,773 - - - - - - - - - -
Total Services & Charges 445,164 640,860 - 117,858 - - - - - (117,858) -100%
Capital 223,104 5,895,577 - 3,974,506 - - - - - (3,974,506) -100%
Total Expenditures 668,268 6,536,438 - 4,092,364 - - - - - (4,092,364) -100%
Net Surplus / (Deficit)10,426,458 (6,333,781) - (4,057,364) - - - - -
Beginning Cash Balance - 10,403,960 4,085,672 28,308 28,308 28,308 28,308 28,308 Cash Reserves Target
Cash Adjustments (22,497) 15,493 - - - - - -
Ending Cash Balance 10,403,960 4,085,672 28,308 28,308 28,308 28,308 28,308 28,308
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 454 - Airport Urban Enterprise Zone
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2020 2020 2021 Budget
2018 2019 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2022 2023 2024 2025 2020-2021 Change
Revenue
Interest Earnings 6,915 10,900 8,000 8,000 4,209 3,590 2,964 2,329 1,685 (3,791) -47%
Total Revenue 6,915 10,900 8,000 8,000 4,209 3,590 2,964 2,329 1,685 (3,791) -47%
Expenditures by Type
Services & Charges
Grants & Subsidies - - 50,000 50,000 - - - - - (50,000) -100%
Total Services & Charges - - 50,000 50,000 - - - - - (50,000) -100%
Capital - - - - 50,000 50,000 50,000 50,000 50,000 50,000 -
Total Expenditures - - 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit)6,915 10,900 (42,000) (42,000) (45,791) (46,410) (47,036) (47,671) (48,315)
Beginning Cash Balance 387,224 392,693 403,750 361,750 315,959 269,549 222,513 174,842 Cash Reserves Target
Cash Adjustments (1,446) 157 - - - - - -
Ending Cash Balance 392,693 403,750 361,750 315,959 269,549 222,513 174,842 126,527
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
No reserve requirement -
Bond capital fund - spend
down to zero
This fund is used to track the expenditures of the proceeds from the Redevelopment District Bonds, Series 2018. The bonds were issued for the purpose of funding renovations and upgrades at Pulaski,
Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area.
The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds were closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds
after bond issuance costs were $11,818,495. $993,495 was deposited into 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.
223
City of South Bend, Indiana 2021 Budget
GLOSSARY
224
City of South Bend, Indiana 2021 Budget
Glossary
Activity Budget(s): Cost centers or specific and commonly recognized service functions within a fund or
department to which specific expenses are to be allocated.
Ad Valorem: Imposed at a rate percent of the value as stated in determining property taxes.
Appropriation: An expenditure authorization made by the Common Council, which permits charges
against specified funding sources. Appropriations are usually made for fixed amounts and are typically
approved for the entire fiscal year unless otherwise amended by the City Council.
Approved/Adopted Budget: The City’s budget & expenditure authority as adopted by the Common
Council in a vote conducted after a City Charter-required public hearing to collect public input on the
Proposed Budget.
Assessed Valuation: The estimated value placed upon real and personal property by the County Assessor.
Assets: Property owned by the City, which has monetary value.
Audit: A systematic examination of resource utilization concluding in a written report. It is a test of
management’s internal controls and is intended to:
Ascertain whether financial statements fairly present financial positions and results of operations;
Test whether transactions have been legally performed;
Identify areas for possible improvements in accounting practices and procedures;
Ascertain whether transactions have been recorded accurately and consistently;
Ascertain the stewardship of officials responsible for governmental resources.
Certain audited funds related to trustee accounts, bonding and capital leases are not budgeted or
included in this document.
Balanced Budget: The budgeted revenues (plus available cash reserves) are equal or more than the
budgeted expenditures.
Base Budget: The budget predicated on maintaining the existing level of service.
Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money (called principal
or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified
percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital
improvements.
Budget Amendment: Adjustments made to the budget or approved expenditure authority during the
fiscal year by the Common Council to properly account for unanticipated changes, which occur either in
revenues or expenditures or for programs or policy objectives initially approved for the fiscal year.
Budget (Operating): A plan of financial operations embodying an estimate of proposed expenditures
for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The
term is also sometimes used to denote the officially approved expenditure ceiling under which the City and
its departments operate.
Budget Basis: The basis by which a City determines its budget. The budget basis may be cash, accrual,
modified accrual or some other basis. The City of South Bend uses the cash basis for budgeting.
225
City of South Bend, Indiana 2021 Budget
Budget Calendar: The schedule of key dates or milestones that the City follows in the preparation and
adoption of the budget.
Budgetary Control: The level at which expenditures cannot legally exceed the appropriated amounts.
Budgeted Funds: Funds that are planned for certain uses. The budget document that is submitted for
Common Council approval is composed of budgeted funds.
Budget Message: Initially, a general discussion of the proposed budget document presented in writing as
a supplement to the budget document. The budget message explains principle budget issues against the
background of financial experience in recent years and presents recommendations.
Capital Expenditures: The expenditures for the acquisition of capital assets; whether major assets with
long-term useful life spans or shorter-term operational capital needs such as office equipment, small tools &
machinery. The expenditures are financed by either capital debt or cash-pay-as-you-go. Generally, equipment
with a cost of $10,000 or more and a useful life of at least one year is considered a capital expenditure.
Cash Management: The management of cash necessary to pay for government services while investing
temporarily idle cash in order to earn interest. Cash management refers to the activities of forecasting the
inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships, and investing funds safely in order to achieve the highest interest on
temporary cash balances.
CIP: Abbreviation for Capital Improvement Program.
COIT: Abbreviation for County Option Income Tax. See LIT/LOIT.
Contingency: An estimated amount of funds needed for deficiency or emergency purposes. An annual
appropriation to cover short falls in revenue and/or underestimation of expenditures.
Contractual Services: Items of expenditure from services that the City receives from an outside company.
HVAC, maintenance, custodial services, Building, Mechanical, and Plumbing Inspectors are examples of
contractual services.
CPI: Abbreviation for Consumer Price Index.
Debt Service: The City’s obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre-determined payment schedule.
Department: A major activity of the City, which indicates overall management responsibility for an
operation of a group of related operations within a functional area.
Depreciation: That portion of the cost of a capital asset, used during the year to provide service.
Division: The functional areas that make up a department. For example, Engineering is a division of the
Public Works Department.
DLGF: Abbreviation for the Indiana Department of Local Government Finance. The DLGF is a state
agency that approves the budgets and property tax rates.
EDIT: Abbreviation for Economic Development Income Tax. Also referred to as County Economic
Development Income Tax or “CEDIT.” See LIT/LOIT.
226
City of South Bend, Indiana 2021 Budget
Enterprise Fund: A governmental accounting fund in which the services provided are financed and
operated similarly to those of a private business. The rate schedules for these services are established to ensure
that revenues are adequate to meet all necessary expenses. Enterprise funds are established for services such
as water and sewer utilities.
Estimated Revenue: The amount of projected revenue to be collected during the fiscal year.
Expenditure: The cost of Governmental Fund goods delivered and services rendered, whether paid or
unpaid.
Fiscal Officer: Finance personnel assigned to a specific Department/Division within the City. They are
responsible for managing their respective department’s budget. These personnel report to the Controller’s
office.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts for the purpose of
carrying on specific activities or attaining certain objectives.
Fund Balance: For financial reporting, fund balance is the difference between assets and liabilities in a
governmental fund. Fund balance is required to be reported in two components—reserved and unreserved.
When fund balance is reserved, it either means that the resources are in a form that cannot be appropriated
and spent or that the resources are legally limited to being used for a particular purpose. For instance, grant
monies from the federal government that may be used only for a road project would be reported as reserved
fund balance in a street fund. Likewise, the City’s cemetery trust funds in the General Fund are nonexpendable
resources that can be invested but not spent—as reserved fund balance. The portion of fund balance that is
not reserved is fittingly called unreserved fund balance. For budgeting, fund balance is equal to cash balance
as the City utilizes the cash basis of budgeting.
GAAP: Abbreviation for Generally Accepted Accounting Principles.
GASB: The Governmental Accounting Standards Board, which provides direction in accounting and
reporting requirements for units of government.
Gateway: The State of Indiana budget and financial reporting program that local units of government are
required to use.
General Fund: The largest fund within the City, the General Fund accounts for most of the financial
resources of the government that may be used for any lawful purpose. General Fund revenues include
property taxes, licenses and permits, service charges, and other types of revenue. This fund usually includes
most of the basic operating services, such as police protection, finance, public services and general
administration.
General Obligation Bonds: When the City pledges its full faith and credit to the repayment of the
bonds it issues, those bonds are General Obligation (G.O.) bonds.
GFOA: Abbreviation for Government Finance Officers Association.
Investment: Securities purchased and held for the production of income in the form of interest.
KPI: Abbreviation for Key Performance Indicator. Also known as Performance Measure.
Liabilities: Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date. The term does not include encumbrances.
227
City of South Bend, Indiana 2021 Budget
LIT/LOIT: Local Income Tax (LIT), previously known as Local Option Income Tax (LOIT). Local income
taxes are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then allocated
to the local governmental units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—
namely, the County Option Income Tax (COIT) (.6% of wages), the County Economic Development Income
Tax (EDIT, aka CEDIT) (.4% of wages) and the Public Safety Local Option Income Tax (PS LOIT) (.25%
of wages).
Long Term Debt: Debt with a maturity of more than one year.
Maturities: The date on which the principal or stated values of investments or debt obligation mature and
may be reclaimed.
Net Assessed Value: Total value of property less certain deductions like homestead deductions, tax
abatements, exempt property, and TIF property.
Net Debt: All City Debt net of special assessment, transportation fund and revenue bond debt.
Per Capita Basis: Per unit of population.
Revenue: An addition to the assets of a fund, which does not increase a liability, does not represent the
recovery of an expenditure, does not represent the cancellation of a liability without a corresponding increase
in any other liability or a decrease in assets, and does not represent a contribution of fund capital in an
enterprise.
SBOA: Abbreviation for the Indiana State Board of Accounts. The SBOA is a state agency that performance
the function of private accounting firms in other states.
Surplus Funds: Liquid or Non-Liquid Funds not immediately needed to pay demands against vendors and
other claimants as determined by management.
Structurally Balanced Budget: A budget that is sustainable for multiple years into the future.
Tax Base: The total value of taxable property in the City.
TIF: Abbreviation for Tax Increment Financing. A fund that captures the increase in net assessed value on
properties in an area to provide property tax revenue for economic development projects.
Transfers- In/Out: A legally authorized funding transfer between funds in which one fund is responsible
for the initial receipt and the other fund is responsible for the actual disbursement.
Fiduciary Funds: Fiduciary funds are used to account for assets held by the city in a trustee capacity or
as an agent for individuals, organizations, other governments, or other funds.
Utilities Fund: This enterprise fund is used to account for the provision of water, sewer and solid waste
services to the customer financed primarily by user charges.
Working Capital: Working Capital is generally defined as current assets less current liabilities; however,
this is to some extent, an abstract concept. If all of the current assets were converted to cash at their book
value and all the current liabilities paid, then working capital would be the amount of cash remaining. For the
City’s Utilities Fund, current assets are comprised of cash and cash equivalents, receivables and inventory; and
current liabilities are comprised of accounts payables, accrued liabilities and the current portion of next fiscal
year’s long-term debt.
228
Please feel free to CONTACT US:
City of South Bend
Department of Administration & Finance
227 W. Jefferson Blvd., Suite 1200
South Bend, IN 46601
(574) 235-9216
www.southbendin.gov
city ofSouth Bend
Indiana