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Home My WebLink About2021-04 - Monthly Financial ReportPeriod Ending: Issued By: City of South Bend Monthly Financial Report Page(s) Contents 2Fund Guide 3 Narrative 4 - 5 Report of Changes in Cash Balance 6 - 8 Projected Cash Balance 9 - 12 Cash Reserves Summary 13 - 18 Revenue & Expense Summaries 19 - 24 Revenue by Type 25 - 29 Expenditures by Actvity 30 - 32 Outstanding Debt 33 - 38 Employee Headcount Fund Summaries 39 - 58 General Fund 59 - 82 Public Works Funds 83 - 101 Public Safety Funds 102 - 117 Venues, Parks & Arts Funds 118 - 131 Department of Community Investment Funds 132 - 138 Internal Service Funds 139 - 150 Administrative Funds 151 - 165 Redevelopment Commission Controlled Funds Distribution Mayor Chief of Staff Deputy Chief of Staff Common Council Department Heads Fiscal Officers April 30, 2021 Controller's Office Page # General Fund Page # Venues, Parks & Arts Funds 39 101 General Fund 102 201 Parks & Recreation 103 273 Morris PAC / Palais Royale Marketing General Fund Departments/Divisions 104 274 Morris PAC Self-Promotion 40 Mayor 105 312 2017 Parks Bond Debt Service 41 Community Initiatives 106 401 Coveleski Stadium Capital 42 City Clerk 107 416 Morris Performing Arts Center Capital 43 Common Council 108 450 Palais Royale Historic Preservation 44 Controller's Office 109 453 2018 Zoo Bond Capital 45 Human Resources 110 471 2017 Parks Bond Capital 46 Diversity & Inclusion 111 601 Parking Garages 47 Human Rights 112 670 Century Center 48 Legal Department 113 671 Century Center Capital 49 Engineering 114 672 Century Center Energy Conservation Debt Svc 50 Office of Sustainability 115 730 City Cemetery 51 AmeriCorps Grant Program 116 731 Bowman Cemetery 52 Police Department 117 757 2015 Parks Bond Debt Service 53 Police Crime Lab 54 Fire Department Dept of Community Investment Funds 55 Fire Training Center 118 209 Studebaker-Oliver Revitalizing Grants 56 EMS 119 210 Economic Development State Grants 57 Morris Performing Arts Center 120 211 Department of Community Investment (DCI) 58 Palais Royale Ballroom 121 212 Dept of Community Investment Grants 122 219 Unsafe Building Public Works Funds 123 221 Rental Units Regulation 59 202 Motor Vehicle Highway 124 230 Code Enforcement Fund 60 266 MVH Restricted Fund 125 Code Enforcement Historical Summary 61 Motor Vehicle Highway Combined Budget Summary 126 410 Urban Development Action Grant 62 251 Local Road & Street 127 600 Consolidated Building Fund 63 257 LOIT Special Distribution 128 754 Industrial Revolving Fund 64 265 Local Road & Bridge Grant 129 756 2015 Smart Streets Bond Debt Service 65 412 Major Moves Construction 130 759 2017 Eddy Street Commons Bond Capital 66 610 Solid Waste Operations 131 760 2017 Eddy Street Commons Bond Debt Service 67 611 Solid Waste Capital 68 620 Water Works Operations Internal Service Funds 69 622 Water Works Capital 132 222 Central Services 70 624 Water Works Customer Deposit 133 224 Central Services Capital 71 625 Water Works Sinking 134 226 Liability Insurance 72 626 Water Works Bond Reserve 135 279 IT / Innovation / 311 Call Center 73 629 Water Works Operations & Maint. Reserve 136 711 Self-Funded Employee Benefits 74 640 Sewer Repair Insurance 137 713 Unemployment Compensation 75 641 Sewage Works Operations 138 714 Parental Leave 76 642 Sewage Works Capital 77 643 Sewage Works Operations & Maint. Reserve Administrative Funds 78 649 Sewage Sinking 139 102 Rainy Day 79 653 Sewage Debt Service Reserve 140 217 Gift, Donation, Bequest 80 654 Sewage Works Deposit Fund 141 227 Loss Recovery 81 655 Project Releaf 142 258 Human Rights Federal Grant 82 667 Storm Sewer Fund 143 264 COVID-19 Response 144 404 County Option Income Tax Public Safety Funds 145 406 Cumulative Capital Development 83 216 Police State Seizures 146 407 Cumulative Capital Improvement 84 218 Police Curfew Violations 147 408 Economic Development Income Tax 85 220 Law Enforcement Continuing Education 148 750 Equipment/Vehicle Leasing 86 249 Public Safety LOIT 149 752 South Bend Redevelopment Authority 87 278 Take Home Vehicle Police 150 755 South Bend Building Corporation 88 280 Police Block Grants 89 287 Fire Department Capital Redevelopment Commission Controlled Funds 90 288 Emergency Medical Services Operating 151 324 TIF - River West Development Area (Airport) 91 289 Haz-Mat 152 422 TIF - West Washington 92 291 Indiana River Rescue 153 429 TIF - River East Development Area (NE Dev) 93 292 Police Grants 154 430 TIF - Southside Development Area #1 94 294 Regional Police Academy 155 435 TIF - Douglas Road 95 295 COPS MORE Grant 156 436 TIF - River East Residential Area (NE Res) 96 299 Police Federal Drug Enforcement 157 315 Redevelopment Bond - Airport Taxable 97 350 2018 Fire Station #9 Bond Debt Service 158 328 Redevelopment Bond - Palais Royale 98 451 2018 Fire Station #9 Capital 159 351 2018 TIF Park Bond Debt Service Reserve 99 701 Firefighters Pension 160 352 2019 South Shore Double Tracking Bond Debt Svc 100 702 Police Pension 161 353 2020 TIF Library Bond Debt Service Reserve 101 705 Police K-9 Unit 162 433 Redevelopment General 163 439 Certified Technology Park 164 452 2018 TIF Park Bond Capital 165 454 Airport Urban Enterprise Zone 2 April 2021 Monthly Financial Report The City of South Bend developed the attached Monthly Financial Report to provide current year and prior year financial information for each City fund, as well as individual departments within various funds. Information is provided for revenue, expenditures, encumbrances, cash balances, outstanding debt, and current staffing levels. Report of Changes in Cash Balance (4 - 5) This report shows the year-to-date change in cash for each City fund by taking a fund’s beginning cash balance for the year, adding in actual revenues, and subtracting actual expenditures. Projected Cash Balance (6 - 8) The projected ending cash balance for each City fund is calculated by taking a fund’s beginning cash balance for the year, adding in estimated revenues, and subtracting budgeted expenditures. This shows what a fund's ending cash balance will be if all estimated revenue is collected Cash Reserves Summary (9 - 12) The purpose of the Cash Reserves Summary Report is keep track of whether the City's funds are meeting their cash reserve requirement. Cash reserve requirements are set for each fund by the City of South Bend or other governing body (e.g. bond counsel, Century Center Board of Cash Reserve Requirements Cash reserve requirements are typically based on fund type. - Most City funds are assigned a cash reserve requirement of a percentage of the fund's annual expenditures. - Some funds have a set dollar amount as the reserve requirement, such as the Police Take Home Vehicle Fund 278 and the Century Center Capital Fund 671. - Capital project funds, grant funds, and bond capital funds do not have reserve requirements as they are spent down to zero. Changes in Cash Balance Property taxes are received in June and December of each year and this will cause the cash balances to fluctuate for total cash, redevelopment fund cash and civil city fund cash. Enterprise fund cash balances will fluctuate based on the receipt of bond proceeds and the spending down of cash on capital projects. Redevelopment fund cash accounts will vary based on capital spending on projects in tax Negative Cash Balances Due to the timing of revenue and expenditures, certain funds will not meet cash reserve requirements and may even have a negative cash balance at different times throughout the year. Although a fund has a negative cash balance, the City does not have negative cash overall. Pooled cash can cover those funds so necessary expenditures can be made even if revenues have not been received yet. Revenue & Expense Summaries (13 - 18) These summaries show the total revenue and expense by fund. Revenue by Type (19 - 24) This report shows the City's revenue collected by month and the total estimated revenue for the current year. Expenditures by Activity (25 - 29) This report shows the City's actuals expenditures by month and the total budgeted expenditures for the current year. Outstanding Debt (30 - 32) This report shows all of the City's outstanding debt. It details what the debt is for, when it was issued, original amount, the fund(s) repaying the debt, and the principal and interest payments due during the current year. Employee Headcount (33 - 38) This report shows the total number of full-time, permanent part-time, and seasonal/interns working for the City each month. It is broken down by City fund and by departments/divisions. It also shows the budgeted number of full-time employees. Fund Summaries (39 - 165) The fund summaries show the revenues and expenditures of each fund across years. The summaries include text boxes providing an explanation of revenues, expenditures, and spending on major capital projects. We hope that you find this Monthly Financial Report useful in better understanding the finances of the City of South Bend. If you have any questions regarding this report, please contact the Department of Administration & Finance by calling 311. 3 City of South Bend Report of Changes in Cash Balance January 1, 2021 through April 30, 2021 Beginning 2021 2021 Plus/(Minus)Ending Variance Cash Balance Year to Date Year to Date Accrual Surplus Cash Balance Cash Reserve Above/(Below) 1/1/2021 Revenues Expenditures Adjustments (Deficit) 4/30/2021 Requirement Reserve Req. City Controlled Funds 101 General Fund 53,544,921 9,096,100 24,042,033 (462,957) (15,408,890) 38,136,032 26,050,250 12,085,782 Special Revenue Funds 102 Rainy Day 10,845,986 31,845 - - 31,845 10,877,831 8,206,983 2,670,848 201 Parks & Recreation 4,156,004 1,981,036 5,232,819 448,016 (2,803,767) 1,352,237 3,903,224 (2,550,987) 202 Motor Vehicle Highway 6,607,820 2,462,126 4,655,622 (171,337) (2,364,833) 4,242,987 2,724,879 1,518,108 209 Studebaker-Oliver Revitalizing Grants 763,112 2,210 41,693 9,703 (29,780) 733,332 - - 210 Economic Development State Grants 27,154 18,082 18,003 - 80 27,233 - - 211 Department of Community Investment (DCI)1,629,498 669,541 1,181,423 (4,102) (515,984) 1,113,513 - - 212 Dept of Community Investment Grants 313,907 667,893 585,055 (74,801) 8,037 321,944 - - 216 Police State Seizures 213,569 13,621 71,043 - (57,422) 156,147 24,261 131,886 217 Gift, Donation, Bequest 981,455 432,823 140,073 32,710 325,460 1,306,915 - - 218 Police Curfew Violations 13,799 41 - - 41 13,839 250 13,589 219 Unsafe Building 832,938 18,561 14,063 200 4,698 837,637 - - 220 Law Enforcement Continuing Education 483,549 77,694 224,876 4,752 (142,430) 341,119 83,082 258,037 221 Rental Units Regulation 189,090 507 65,538 - (65,031) 124,059 36,858 87,201 227 Loss Recovery 481,214 1,291 69,630 - (68,339) 412,875 - - 230 Code Enforcement Fund 803,572 430,090 1,190,136 9,866 (750,180) 53,392 - - 249 Public Safety LOIT 4,045,717 3,043,916 2,912,795 - 131,121 4,176,839 769,441 3,407,398 251 Local Road & Street 3,632,884 779,585 1,194,292 51,541 (363,166) 3,269,717 - - 257 LOIT Special Distribution 266,588 2,243 23,927 - (21,684) 244,904 - - 258 Human Rights Federal Grant 486,159 13,790 98,862 - (85,072) 401,086 - - 263 American Rescue Plan - - 17,567 209 (17,358) (17,358) - - 264 COVID-19 Response 53,214 699,895 1,193,082 88,347 (404,840) (351,626) - - 265 Local Road & Bridge Grant 1,391,493 2,723 1,138,240 - (1,135,517) 255,976 - - 266 MVH Restricted Fund 1,126,297 1,013,877 383,629 53,611 683,858 1,810,155 - - 273 Morris PAC / Palais Royale Marketing 76,521 762 - - 762 77,283 7,496 69,787 274 Morris PAC Self-Promotion 225,432 1,477 - - 1,477 226,909 28,750 198,159 280 Police Block Grants 4,138 12 - - 12 4,150 - - 289 Haz-Mat 27,937 82 - - 82 28,019 2,500 25,519 291 Indiana River Rescue 330,404 33,295 8,441 (14,750) 10,104 340,508 23,075 317,433 292 Police Grants 26,716 - - - - 26,716 - - 294 Regional Police Academy 125,984 18,337 - - 18,337 144,321 4,313 140,008 295 COPS MORE Grant 73,474 15,055 33,898 24,823 5,980 79,455 - - 299 Police Federal Drug Enforcement 83,275 55 - - 55 83,330 7,125 76,205 404 County Option Income Tax 14,902,237 4,574,328 3,779,547 25,696 820,476 15,722,713 7,468,198 8,254,515 408 Economic Development Income Tax 19,044,274 4,265,055 2,131,675 (1,115) 2,132,265 21,176,540 8,341,480 12,835,060 410 Urban Development Action Grant 32,733 5,593 12,000 - (6,407) 26,325 - - 655 Project ReLeaf 425,913 165,876 179,629 (8,485) (22,237) 403,675 158,572 245,103 705 Police K-9 Unit 2,420 7 - - 7 2,427 - - 730 City Cemetery 30,041 88 - - 88 30,129 - - 731 Bowman Cemetery 472,576 1,388 - - 1,388 473,964 400,000 73,964 754 Industrial Revolving Fund 2,406,914 861,656 965,041 413,971 310,586 2,717,500 - - Total Special Revenue Funds 77,636,007 22,306,454 27,562,599 888,854 (4,367,290) 73,268,717 32,190,487 27,771,833 Debt Service Funds 312 2017 Parks Bond Debt Service 187,578 169 580,058 - (579,889) (392,311) - - 350 2018 Fire Station #9 Bond Debt Service - 175,941 175,941 - - - - - 672 Century Center Energy Conservation Debt Svc 193,705 315,511 203,185 - 112,325 306,030 - - 752 South Bend Redevelopment Authority 232,423 1,435,536 1,231,478 - 204,058 436,481 436,481 - 755 South Bend Building Corporation 833,535 1,401,888 2,092,476 - (690,588) 142,947 142,947 - 756 2015 Smart Streets Bond Debt Service 1,739,076 858,031 855,884 - 2,147 1,741,223 1,741,223 - 757 2015 Parks Bond Debt Service 586,111 125,919 185,516 - (59,597) 526,515 526,515 - 760 2017 Eddy Street Commons Bond Debt Service 3,463,323 949,664 744,500 - 205,164 3,668,486 2,500,000 1,168,486 Total Debt Service Funds 7,235,750 5,262,658 6,069,037 - (806,380) 6,429,371 5,347,166 1,168,486 Capital Funds 287 Fire Department Capital 3,111,296 639,366 614,220 (300) 24,845 3,136,142 - - 401 Coveleski Stadium Capital 11,685 33 - (746) (713) 10,972 - - 406 Cumulative Capital Development 169,893 394 103,602 - (103,208) 66,686 - - 407 Cumulative Capital Improvement 676,798 1,872 87,385 - (85,513) 591,285 - - 412 Major Moves Construction 1,386,436 268,594 38,599 - 229,996 1,616,431 - - 416 Morris Performing Arts Center Capital 203,098 1,411 - - 1,411 204,509 - - 450 Palais Royale Historic Preservation 80,911 1,038 - - 1,038 81,949 - - 451 2018 Fire Station #9 Bond Capital 314,233 923 - - 923 315,155 - - 453 2018 Zoo Bond Capital - - - - - - - - 471 2017 Parks Bond Capital 5,926,118 16,881 468,347 1,812 (449,654) 5,476,463 - - 750 Equipment/Vehicle Leasing 347,680 6 - - 6 347,685 - - 759 2017 Eddy Street Commons Bond Capital 25,762 0 - - 0 25,762 - - Total Capital Funds 12,253,909 930,518 1,312,153 766 (380,869) 11,873,040 - - 4 City of South Bend Report of Changes in Cash Balance January 1, 2021 through April 30, 2021 Beginning 2021 2021 Plus/(Minus)Ending Variance Cash Balance Year to Date Year to Date Accrual Surplus Cash Balance Cash Reserve Above/(Below) 1/1/2021 Revenues Expenditures Adjustments (Deficit) 4/30/2021 Requirement Reserve Req. Enterprise Funds 288 Emergency Medical Services Operating 607,079 - 607,079 - (607,079) - - - 600 Consolidated Building Fund 2,127,056 470,780 591,744 23 (120,941) 2,006,115 423,452 1,582,663 601 Parking Garages 674,268 335,340 216,175 22,828 141,993 816,261 310,224 506,037 610 Solid Waste Operations 87,032 2,061,117 2,090,312 (141,106) (170,301) (83,269) 653,974 (737,243) 611 Solid Waste Capital 388,126 372,572 385,686 - (13,114) 375,012 - - 620 Water Works Operations 4,840,727 6,496,760 6,874,588 (14,700) (392,529) 4,448,198 1,111,667 3,336,531 622 Water Works Capital 7,652,044 1,221,570 250,750 (3,703) 967,117 8,619,161 - - 624 Water Works Customer Deposit 1,263,319 3,723 3,723 9,789 9,789 1,273,108 1,273,108 - 625 Water Works Sinking (Debt Service)2,323 504,523 1,171 - 503,352 505,675 505,675 - 626 Water Works Bond Reserve 1,422,800 4,076 4,075 - 1 1,422,802 1,422,802 - 629 Water Works Operations & Maintenance Reserve 2,912,652 8,544 8,544 - - 2,912,652 2,880,373 32,279 640 Sewer Repair Insurance 2,052,857 254,006 266,599 (1,783) (14,375) 2,038,482 165,601 1,872,881 641 Sewage Works Operations 11,466,153 13,721,182 14,190,395 485,685 16,472 11,482,626 2,314,248 9,168,378 642 Sewage Works Capital 13,821,218 2,178,427 371,180 333,706 2,140,953 15,962,171 - - 643 Sewage Works Operations & Maintenance Reserve 5,550,801 16,283 16,283 - - 5,550,801 5,450,005 100,796 649 Sewage Sinking (Debt Service)1,320,833 2,572,185 1,850 - 2,570,335 3,891,169 3,891,169 - 653 Sewage Debt Service Reserve 3,990,250 134 - - 134 3,990,384 3,990,384 - 654 Sewage Works Customer Deposit 649,073 2,050 2,050 104,352 104,352 753,425 753,425 - 667 Storm Sewer Fund 1,032,916 379,463 143,283 (21,496) 214,684 1,247,599 447,399 800,200 670 Century Center Operations 1,016,748 557,995 826,858 45,896 (222,967) 793,781 1,058,363 (264,582) 671 Century Center Capital 983,612 32 - - 32 983,644 800,000 183,644 Total Enterprise Funds 63,861,888 31,160,765 26,852,345 819,490 5,127,909 68,989,797 27,451,869 68,989,797 Internal Service Funds 222 Central Services 1,209,079 2,277,058 2,674,733 293,272 (104,403) 1,104,676 885,590 219,086 224 Central Services Capital 26,221 58,287 84,508 - (26,221) - - - 226 Liability Insurance 5,956,858 1,147,346 718,211 47,613 476,748 6,433,606 2,396,141 4,037,465 278 Police Take Home Vehicle 681,823 4,521 270 (1,580) 2,671 684,494 750,000 (65,506) 279 IT / Innovation / 311 Call Center 2,125,192 3,086,873 3,012,542 45,881 120,212 2,245,404 - - 711 Self-Funded Employee Benefits 10,143,060 5,836,837 5,664,046 57,943 230,734 10,373,795 4,685,100 5,688,695 713 Unemployment Compensation 31,859 2,512 22,061 - (19,549) 12,310 13,750 (1,440) 714 Parental Leave Fund 157,521 85,916 45,959 - 39,957 197,478 20,308 177,170 Total Internal Service Funds 20,331,613 12,499,350 12,222,329 443,129 720,150 21,051,764 8,750,889 10,055,470 Fiduciary Funds 701 Fire Pension 453,561 427 1,375,038 - (1,374,612) (921,051) 449,626 (1,370,677) 702 Police Pension 566,569 4,644 2,033,048 - (2,028,404) (1,461,835) 605,774 (2,067,609) 718 State Tax Withholding Fund 336,042 - - 520,830 520,830 856,873 856,873 - 725 Morris / Palais Box Office 393,326 - - 144,932 144,932 538,258 538,258 - 726 Police Distributions Payable 894,848 - - 41,663 41,663 936,511 936,511 - Total Fiduciary Funds 2,644,346 5,071 3,408,086 707,425 (2,695,590) (51,244) 3,387,042 (3,438,286) Total City Controlled Funds 237,508,434 81,260,916 101,468,582 2,396,708 (17,810,959) 219,697,475 103,177,703 116,633,082 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport)29,039,261 974,371 7,057,020 50,431 (6,032,218) 23,007,043 - - 422 TIF - West Washington 1,127,293 3,309 2,118 1,600 2,792 1,130,084 - - 429 TIF - River East Development Area (NE Dev)5,864,278 690,002 542,585 (69,118) 78,300 5,942,578 - - 430 TIF - Southside Development Area #1 12,586,134 36,335 385,343 (6,818) (355,825) 12,230,309 - - 435 TIF - Douglas Road 93,140 271 5,175 3,808 (1,096) 92,043 - - 436 TIF - River East Residential Area (NE Res)4,678,334 8,970 3,105,948 - (3,096,979) 1,581,356 - - Total Tax Increment Financing Funds 53,388,440 1,713,259 11,098,188 (20,097) (9,405,026) 43,983,413 - - Redevelopment Funds 433 Redevelopment General 2,444,710 7,809 491,515 - (483,706) 1,961,003 203,324 1,757,679 439 Certified Technology Park 11,080 33 - - 33 11,112 - - 452 2018 TIF Park Bond Capital 2,614,468 7,575 60,665 355 (52,736) 2,561,732 - - 454 Airport Urban Enterprise Zone 407,982 1,198 - - 1,198 409,180 - - Total Redevelopment Funds 5,478,239 16,614 552,181 355 (535,212) 4,943,028 203,324 1,757,679 Debt Service Funds 315 Airport 2003 Debt Reserve 1,040,462 3,052 3,052 - - 1,040,462 1,040,462 - 328 SBCDA 2003 Debt Reserve 1,739,495 5,103 5,103 - - 1,739,495 1,739,495 - 351 2018 TIF Park Bond Debt Service 1,029,665 3,023 - - 3,023 1,032,688 1,032,688 - 352 2019 South Shore Double Tracking Debt Service 690 518,001 512,875 - 5,126 5,816 5,816 - 353 2020 TIF Library Bond Debt Service Reserve 326,939 5 - - 5 326,944 326,944 - Total Debt Service Funds 4,137,251 529,185 521,030 - 8,155 4,145,406 4,145,405 - Total Redevelopment Commission Funds 63,003,930 2,259,057 12,171,398 (19,742) (9,932,083) 53,071,847 4,348,729 1,757,679 Grand Total 300,512,364 83,519,973 113,639,980 2,376,966 (27,743,042) 272,769,322 107,526,432 118,390,761 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL 5 Beginning 2021 2021 Projected Ending Cash Balance Estimated Budgeted Plus/(Minus) Surplus Cash Balance 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021 City Controlled Funds 101 General Fund 53,544,921 70,747,798 74,429,285 - (3,681,487) 49,863,434 Special Revenue Funds 102 Rainy Day 10,845,986 146,696 - - 146,696 10,992,682 201 Parks & Recreation 4,156,004 15,050,019 15,612,897 - (562,878) 3,593,126 202 Motor Vehicle Highway 6,607,820 6,959,261 10,899,515 - (3,940,254) 2,667,566 209 Studebaker-Oliver Revitalizing Grants 763,112 3,388 59,671 - (56,283) 706,829 210 Economic Development State Grants 27,154 141,555 84,517 - 57,038 84,191 211 Department of Community Investment (DCI)1,629,498 3,035,581 4,105,558 - (1,069,977) 559,521 212 Dept of Community Investment Grants 313,907 8,769,798 9,006,825 - (237,027) 76,880 216 Police State Seizures 213,569 11,415 97,043 - (85,628) 127,941 217 Gift, Donation, Bequest 981,455 596,136 806,105 - (209,969) 771,485 218 Police Curfew Violations 13,799 358 1,000 - (642) 13,157 219 Unsafe Building 832,938 123,032 113,805 - 9,227 842,165 220 Law Enforcement Continuing Education 483,549 259,937 332,330 - (72,393) 411,156 221 Rental Units Regulation 189,090 341,727 368,577 - (26,850) 162,240 227 Loss Recovery 481,214 5,536 69,630 - (64,094) 417,120 230 Code Enforcement Fund 803,572 3,999,570 4,066,563 - (66,993) 736,579 249 Public Safety LOIT 4,045,717 9,126,957 9,618,013 - (491,056) 3,554,661 251 Local Road & Street 3,632,884 1,896,469 4,829,250 - (2,932,781) 700,102 257 LOIT Special Distribution 266,588 129 109,463 - (109,334) 157,254 258 Human Rights Federal Grant 486,159 145,250 282,833 - (137,583) 348,576 264 COVID-19 Response 53,214 - 2,691,004 - (2,691,004) (2,637,790) 265 Local Road & Bridge Grant 1,391,493 2,000,010 3,395,480 - (1,395,470) (3,977) 266 MVH Restricted Fund 1,126,297 3,041,437 3,476,587 - (435,150) 691,147 273 Morris PAC / Palais Royale Marketing 76,521 5,578 29,984 - (24,406) 52,115 274 Morris PAC Self-Promotion 225,432 66,737 115,000 - (48,263) 177,169 280 Police Block Grants 4,138 56 - - 56 4,194 289 Haz-Mat 27,937 10,376 10,000 - 376 28,313 291 Indiana River Rescue 330,404 93,892 92,300 - 1,592 331,996 292 Police Grants 26,716 - - - - 26,716 294 Regional Police Academy 125,984 21,620 17,250 - 4,370 130,354 295 COPS MORE Grant 73,474 109,090 118,033 - (8,943) 64,531 299 Police Federal Drug Enforcement 83,275 25,883 28,500 - (2,617) 80,658 404 County Option Income Tax 14,902,237 13,231,954 14,936,396 - (1,704,442) 13,197,795 408 Economic Development Income Tax 19,044,274 14,062,404 16,682,960 - (2,620,556) 16,423,718 410 Urban Development Action Grant 32,733 22,568 24,000 - (1,432) 31,301 655 Project ReLeaf 425,913 454,831 634,287 - (179,456) 246,457 705 Police K-9 Unit 2,420 5 - - 5 2,425 730 City Cemetery 30,041 134 - - 134 30,175 731 Bowman Cemetery 472,576 6,392 - - 6,392 478,968 754 Industrial Revolving Fund 2,406,914 7,933,000 7,488,560 - 444,440 2,851,354 Total Special Revenue Funds 77,636,007 91,698,781 110,203,937 - (18,505,156) 59,130,851 Debt Service Funds 312 2017 Parks Bond Debt Service 187,578 1,148,145 1,189,193 - (41,048) 146,530 350 2018 Fire Station #9 Bond Debt Service - 345,307 345,307 - - - 672 Century Center Energy Conservation Debt Svc 193,705 407,911 406,711 - 1,200 194,905 752 South Bend Redevelopment Authority 232,423 2,870,500 2,858,669 - 11,831 244,254 755 South Bend Building Corporation 833,535 2,315,000 2,307,705 - 7,295 840,830 756 2015 Smart Streets Bond Debt Service 1,739,076 1,719,500 1,712,819 - 6,681 1,745,757 757 2015 Parks Bond Debt Service 586,111 378,007 374,382 - 3,625 589,736 760 2017 Eddy Street Commons Bond Debt Service 3,463,323 1,716,875 1,710,875 - 6,000 3,469,323 Total Debt Service Funds 7,235,750 10,901,245 10,905,661 - (4,416) 7,231,335 City of South Bend Based on 2021 Amended Budget as of April 30, 2021 Projected Cash Balance 6 Beginning 2021 2021 Projected Ending Cash Balance Estimated Budgeted Plus/(Minus) Surplus Cash Balance 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021 City of South Bend Based on 2021 Amended Budget as of April 30, 2021 Projected Cash Balance Capital Funds 287 Fire Department Capital 3,111,296 1,924,664 3,686,776 - (1,762,112) 1,349,184 401 Coveleski Stadium Capital 11,685 30,351 30,000 - 351 12,036 406 Cumulative Capital Development 169,893 417,478 397,118 - 20,360 190,253 407 Cumulative Capital Improvement 676,798 258,606 262,145 - (3,539) 673,259 412 Major Moves Construction 1,386,436 500,862 747,059 - (246,197) 1,140,239 416 Morris Performing Arts Center Capital 203,098 67,175 51,625 - 15,550 218,648 450 Palais Royale Historic Preservation 80,911 8,369 35,000 - (26,631) 54,280 451 2018 Fire Station #9 Bond Capital 314,233 - - - - 314,233 453 2018 Zoo Bond Capital - - - - - - 471 2017 Parks Bond Capital 5,926,118 - 5,459,738 - (5,459,738) 466,380 750 Equipment/Vehicle Leasing 347,680 - - - - 347,680 759 2017 Eddy Street Commons Bond Capital 25,762 - 25,681 - (25,681) 80 Total Capital Funds 12,253,909 3,207,505 10,695,142 - (7,487,637) 4,766,271 Enterprise Funds 288 Emergency Medical Services Operating 607,079 - 707,215 100,136 (607,079) - 600 Consolidated Building Fund 2,127,056 1,802,832 1,693,808 - 109,024 2,236,080 601 Parking Garages 674,268 971,568 1,240,895 - (269,327) 404,941 610 Solid Waste Operations 87,032 5,551,737 6,539,740 - (988,003) (900,970) 611 Solid Waste Capital 388,126 1,065,255 1,440,255 - (375,000) 13,126 620 Water Works Operations 4,840,727 20,803,411 22,233,330 - (1,429,919) 3,410,807 622 Water Works Capital 7,652,044 3,642,877 6,264,442 - (2,621,565) 5,030,479 624 Water Works Customer Deposit 1,263,319 17,381 17,381 - - 1,263,319 625 Water Works Sinking (Debt Service)2,323 1,535,817 1,535,817 - - 2,323 626 Water Works Bond Reserve 1,422,800 20,000 20,000 - - 1,422,800 629 Water Works Operations & Maintenance Reserve 2,912,652 41,884 41,884 - - 2,912,652 640 Sewer Repair Insurance 2,052,857 673,403 662,402 - 11,001 2,063,858 641 Sewage Works Operations 11,466,153 38,222,668 46,284,962 - (8,062,294) 3,403,859 642 Sewage Works Capital 13,821,218 6,249,792 13,278,180 - (7,028,388) 6,792,830 643 Sewage Works Operations & Maintenance Reserve 5,550,801 75,112 75,112 - - 5,550,801 649 Sewage Sinking (Debt Service)1,320,833 7,710,104 7,694,771 - 15,333 1,336,166 653 Sewage Debt Service Reserve 3,990,250 65,000 - - 65,000 4,055,250 654 Sewage Works Customer Deposit 649,073 5,578 5,578 - - 649,073 667 Storm Sewer Fund 1,032,916 1,024,669 1,789,594 - (764,925) 267,990 670 Century Center Operations 1,016,748 3,461,252 4,233,454 - (772,202) 244,547 671 Century Center Capital 983,612 200 - - 200 983,812 Total Enterprise Funds 63,861,888 92,940,540 115,758,820 100,136 (22,718,144) 41,143,744 Internal Service Funds 222 Central Services 1,209,079 8,825,750 8,855,897 - (30,147) 1,178,932 224 Central Services Capital 26,221 105,050 128,212 - (23,162) 3,059 226 Liability Insurance 5,956,858 3,314,685 4,792,282 - (1,477,597) 4,479,260 278 Police Take Home Vehicle 681,823 13,766 50,000 - (36,234) 645,589 279 IT / Innovation / 311 Call Center 2,125,192 9,212,493 10,431,838 - (1,219,345) 905,847 711 Self-Funded Employee Benefits 10,143,060 16,451,052 18,740,402 - (2,289,350) 7,853,710 713 Unemployment Compensation 31,859 20,754 55,000 - (34,246) (2,387) 714 Parental Leave Fund 157,521 257,749 253,846 - 3,903 161,424 Total Internal Service Funds 20,331,613 38,201,299 43,307,478 - (5,106,179) 15,225,434 Fiduciary Funds 701 Fire Pension 453,561 4,448,368 4,496,259 - (47,891) 405,670 702 Police Pension 566,569 6,159,275 6,057,740 - 101,535 668,104 Total Fiduciary Funds 1,020,130 10,607,643 10,553,999 - 53,644 1,073,774 Total City Controlled Funds 235,884,218 318,304,811 375,854,322 100,136 (57,449,375) 178,434,843 7 Beginning 2021 2021 Projected Ending Cash Balance Estimated Budgeted Plus/(Minus) Surplus Cash Balance 1/1/2021 Revenues Expenditures Adjustments (Deficit) 12/31/2021 City of South Bend Based on 2021 Amended Budget as of April 30, 2021 Projected Cash Balance Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport)29,039,261 17,480,045 27,514,708 - (10,034,663) 19,004,598 422 TIF - West Washington 1,127,293 291,963 358,843 - (66,880) 1,060,413 429 TIF - River East Development Area (NE Dev)5,864,278 3,256,390 3,216,913 - 39,477 5,903,755 430 TIF - Southside Development Area #1 12,586,134 1,889,651 5,018,516 - (3,128,865) 9,457,269 435 TIF - Douglas Road 93,140 369,821 90,283 - 279,539 372,678 436 TIF - River East Residential Area (NE Res)4,678,334 5,795,440 5,583,681 - 211,759 4,890,093 Total Tax Increment Financing Funds 53,388,440 29,083,310 41,782,944 - (12,699,634) 40,688,806 Redevelopment Funds 433 Redevelopment General 2,444,710 1,177,400 813,297 - 364,103 2,808,813 439 Certified Technology Park 11,080 139 - - 139 11,219 452 2018 TIF Park Bond Capital 2,614,468 - 2,578,007 - (2,578,007) 36,461 454 Airport Urban Enterprise Zone 407,982 4,209 - - 4,209 412,191 Total Redevelopment Funds 5,478,239 1,181,748 3,391,303 - (2,209,555) 3,268,684 Debt Service Funds 315 Airport 2003 Debt Reserve 1,040,462 40,000 40,000 - - 1,040,462 328 SBCDA 2003 Debt Reserve 1,739,495 50,000 50,000 - - 1,739,495 351 2018 TIF Park Bond Debt Service 1,029,665 - - - - 1,029,665 352 2019 South Shore Double Tracking Debt Service 690 1,036,500 1,027,750 - 8,750 9,440 353 2020 TIF Library Bond Debt Service Reserve 326,939 - - - - 326,939 Total Debt Service Funds 4,137,251 1,126,500 1,117,750 - 8,750 4,146,001 Total Redevelopment Commission Funds 63,003,930 31,391,558 46,291,997 - (14,900,439) 48,103,491 Grand Total 298,888,148 349,696,369 422,146,319 100,136 (72,349,814) 226,538,334 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL 8 City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyUnder Reserve Requirement201 Parks & Recreation1,352,237 816,719 535,518 3,903,224 (3,367,706) 3% Property tax distribution received in June & Dec25% of Annual expenditures278 Police Take Home Vehicle684,494 - 684,494 750,000 (65,506) 1369% Slightly under reserve requirementSet dollar amount of $750,000610 Solid Waste Operations(83,269) 732,865 (816,134) 653,974 (1,470,108) -12% Declining cash reserves due to revenues lower than exp 10% of Annual expenditures670 Century Center Operations793,781 20,152 773,630 1,058,363 (284,733) 18% Slightly under reserve requirement25% of Annual expenditures701 Fire Pension(921,051) - (921,051) 449,626 (1,370,677) -20% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension(1,461,835) - (1,461,835) 605,774 (2,067,609) -24% Pension payments received in June & Sept10% of Annual expenditures713 Self-Funded Employee Benefits12,310 - 12,310 13,750 (1,440) 22% Higher claims than anticipated25% of Annual expendituresUnder Reserve Requirement Total376,668$ 1,569,736$ (1,193,068)$ 7,434,711$ (8,627,779)$ Meets or Exceeds Requirement101 General Fund38,136,032 1,129,640 37,006,392 26,050,250 10,956,142 50% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day10,877,831 - 10,877,831 8,206,983 2,670,848 4%3% of total expenditures in previous fiscal year for Civil City Funds, less interfund transfers out202 Motor Vehicle Highway4,242,987 738,753 3,504,234 2,724,879 779,355 32%25% of Annual expenditures216 Police State Seizures156,147 - 156,147 24,261 131,886 161%25% of Annual expenditures218 Police Curfew Violations13,839 - 13,839 250 13,589 1384%25% of Annual expenditures220 Law Enforcement Continuing Education 341,119 11,403 329,717 83,082 246,635 99%25% of Annual expenditures221 Rental Units Regulation124,059 26,850 97,209 36,858 60,351 26%10% of Annual expenditures222 Central Services1,104,676 2,726 1,101,951 885,590 216,361 12% Slightly under reserve requirement10% of Annual expenditures226 Liability Insurance6,433,606 208,890 6,224,716 2,396,141 3,828,575 130%50% of Annual expenditures249 Public Safety LOIT4,176,839 - 4,176,839 769,441 3,407,398 43% 8% of Annual expenditures - one month reserve266 MVH Restricted Fund1,810,155 670,973 1,139,182 - 1,139,182 100%No reserve requirement273 Morris PAC / Palais Royale Marketing77,283 9,984 67,299 7,496 59,803 224%25% of Annual expenditures274 Morris PAC Self-Promotion226,909 - 226,909 28,750 198,159 197%25% of Annual expenditures289 Haz-Mat28,019 - 28,019 2,500 25,519 280%25% of Annual expenditures291 Indiana River Rescue340,508 11,264 329,244 23,075 306,169 357%25% of Annual expenditures294 Regional Police Academy144,321 - 144,321 4,313 140,008 837%25% of Annual expenditures299 Police Federal Drug Enforcement83,330 - 83,330 7,125 76,205 292%25% of Annual expenditures315 Airport 2003 Debt Reserve1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants3512018 TIF Park Bond Debt Service1,032,688 - 1,032,688 1,032,688 - 100% 100% debt service reserve per bond covenants352 2019 South Shore Double Tracking Debt Sv 5,816 - 5,816 5,816 - 100%100% debt service reserve per bond covenants353 2020 TIF Library Bond Debt Svc Reserve 326,944 - 326,944 326,944 - 100%100% debt service reserve per bond covenants404 County Option Income Tax15,722,713 1,797,675 13,925,038 7,468,198 6,456,840 93%50% of Annual expenditures408 Economic Development Income Tax21,176,540 5,084,063 16,092,476 8,341,480 7,750,996 96%50% of Annual expenditures433 Redevelopment General1,961,003 176,427 1,784,576 203,324 1,581,252 219%25% of Annual expenditures600 Consolidated Building Fund2,006,115 3,818 2,002,297 423,452 1,578,845 118%25% of Annual expenditures601 Parking Garages816,261 35,468 780,793 310,224 470,569 63%25% of Annual expenditures620 Water Works Operations4,448,198 1,184,383 3,263,815 1,111,667 2,152,148 15%5% of Annual expenditures624 Water Works Customer Deposit1,273,108 - 1,273,108 1,273,108 - 100%100% cash reserves for customer deposits625 Water Works Sinking (Debt Service)505,675 - 505,675 505,675 - 100%100% cash reserves per bond covenantsApril 30, 20219 City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyApril 30, 2021626 Water Works Bond Reserve1,422,802 - 1,422,802 1,422,802 - 100%100% cash reserves per bond covenants629 Water Works O&M Reserve2,912,652 - 2,912,652 2,880,373 32,279 17%16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance2,038,482 4,399 2,034,083 165,601 1,868,482 307%25% of Annual expenditures641 Sewage Works Operations11,482,626 2,702,897 8,779,729 2,314,248 6,465,481 19%5% of Annual expenditures643 Sewage Works O&M Reserve5,550,801 - 5,550,801 5,450,005 100,796 17% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Sinking (Debt Service)3,891,169 - 3,891,169 3,891,169 - 100%100% cash reserves per bond covenants653 Sewage Debt Service Reserve3,990,384 - 3,990,384 3,990,384 - 100%100% cash reserves per bond covenants654 Sewage Works Customer Deposit753,425 - 753,425 753,425 - 100%100% cash reserves for customer deposits655 Project ReLeaf403,675 - 403,675 158,572 245,103 64%25% of Annual expenditures667 Storm Sewer Fund1,247,599 298,472 949,127 447,399 501,728 53%25% of Annual expenditures671 Century Center Capital983,644 - 983,644 800,000 183,644 100%$800,000 Minimum per Board of Managers711 Self-Funded Employee Benefits10,373,795 684,993 9,688,801 4,685,100 5,003,701 52%25% of Annual expenditures714 Parental Leave Fund197,478 - 197,478 20,308 177,170 78%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund856,873 - 856,873 856,873 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office538,258 - 538,258 538,258 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable936,511 - 936,511 936,511 - 100%100% cash reserves - trust & agency funds730 City Cemetery30,129 - 30,129 - 30,129 100%25% of Annual expenditures731 Bowman Cemetery473,964 - 473,964 400,000 73,964 100%$400,000 minimum752 South Bend Redevelopment Authority436,481 - 436,481 436,481 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation142,947 - 142,947 142,947 - 100%100% cash reserves per bond covenants756 2015 Smart Streets Bond Debt Service1,741,223 - 1,741,223 1,741,223 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service526,515 - 526,515 526,515 - 100%100% cash reserves per bond covenants760 2017 Eddy St Commons Bond Debt Svc 3,668,486 - 3,668,486 2,500,000 1,168,486 214%$2,500,000 minimumMeets or Exceeds Requirement Total 174,972,597$ 14,783,078$ 160,189,519$ 100,091,721$ 60,097,798$ No Reserve Requirement209 Studebaker-Oliver Revitalizing Grants733,332 6,000 727,331 - 727,331 100%No reserve requirement - Grant fund - spend down to zero210 Economic Development State Grants27,233 117,511 (90,278) - (90,278) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero211 Department of Community Investment 1,113,513 345,165 768,348 - 768,348 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement212 Dept of Community Investment Grants321,944 2,889,415 (2,567,471) - (2,567,471) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest1,306,915 272,260 1,034,655 - 1,034,655 100%No reserve requirement219 Unsafe Building837,637 20,564 817,073 - 817,073 100%No reserve requirement224Central Services Capital- 12,377 (12,377) - (12,377) 100% To receive interfund transfer from Fund 222No reserve requirement - Capital fund - spend down to zero227 Loss Recovery412,875 - 412,875 - 412,875 100%No reserve requirement230 Code Enforcement Fund53,392 94,304 (40,912) - (40,912) 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement10 City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyApril 30, 2021251 Local Road & Street3,269,717 1,281,565 1,988,152 - 1,988,152 100%No reserve requirement257 LOIT Special Distribution244,904 85,536 159,368 - 159,368 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights Federal Grant401,086 18,000 383,086 - 383,086 100%No reserve requirement - Grant fund - spend down to zero263 American Rescue Plan(17,358) 991 (18,348) - (18,348) 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response(351,626) 1,287,010 (1,638,636) - (1,638,636) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant255,976 282,344 (26,368) - (26,368) 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center2,245,404 1,295,766 949,639 - 949,639 100% Reimbursed through interfund allocationNo reserve requirement280 Police Block Grants4,150 - 4,150 - 4,150 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital3,136,142 1,732,777 1,403,365 - 1,403,365 100%No reserve requirement - Capital fund - spend down to zero292 Police Grants26,716 - 26,716 - 26,716 100%No reserve requirement - Grant fund - spend down to zero295 COPS MORE Grant79,455 112,099 (32,645) - (32,645) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero312 2017 Parks Bond Debt Service(392,311) - (392,311) - (392,311) 100% Property tax distribution received in June & DecNo reserve requirement324 TIF - River West Development Area23,007,043 4,361,778 18,645,265 - 18,645,265 100% Property tax distribution received in June & DecNo reserve requirement350 2018 Fire Station #9 Bond Debt Service- - - - - 100% Receives transfers from Fund 287 for debt svc pmts No reserve requirement401 Coveleski Stadium Capital10,972 3,533 7,439 - 7,439 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development66,686 1,419 65,267 - 65,267 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement591,285 - 591,285 - 591,285 100%No reserve requirement - Capital fund - spend down to zero410 Urban Development Action Grant26,325 - 26,325 - 26,325 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction1,616,431 258,460 1,357,971 - 1,357,971 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital204,509 11,958 192,551 - 192,551 100%No reserve requirement422 TIF - West Washington1,130,084 268,029 862,055 - 862,055 100% Property tax distribution received in June & DecNo reserve requirement429 TIF - River East Development Area5,942,578 1,840,125 4,102,452 - 4,102,452 100% Property tax distribution received in June & DecNo reserve requirement430 TIF - Southside Development Area #1 12,230,309 639,709 11,590,600 - 11,590,600 100% Property tax distribution received in June & DecNo reserve requirement435 TIF - Douglas Road92,043 10,932 81,111 - 81,111 100% Property tax distribution received in June & DecNo reserve requirement436 TIF - River East Residential Area1,581,356 - 1,581,356 - 1,581,356 100% Property tax distribution received in June & DecNo reserve requirement439 Certified Technology Park11,112 - 11,112 - 11,112 100%No reserve requirement450 Palais Royale Historic Preservation81,949 - 81,949 - 81,949 100%No reserve requirement451 2018 Fire Station #9 Bond Capital315,155 - 315,155 - 315,155 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital2,561,732 2,333,577 228,155 - 228,155 100%No reserve requirement - Bond capital fund - spend down to zero453 2018 Zoo Bond Capital- - - - - 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone409,180 - 409,180 - 409,180 100%No reserve requirement455 2021 Infrastructure Bond Capital- 992,863 (992,863) - (992,863) 100%No reserve requirement - Bond capital fund - spend down to zero11 City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyApril 30, 2021471 2017 Parks Bond Capital5,476,463 3,763,469 1,712,995 - 1,712,995 100%No reserve requirement - Bond capital fund - spend down to zero611 Solid Waste Capital375,012 375,000 12 - 12 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital8,619,161 2,355,799 6,263,362 - 6,263,362 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital15,962,171 7,644,625 8,317,546 - 8,317,546 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672 Century Center Energy Conserv Debt Svc 306,030 - 306,030 - 306,030 100%No reserve requirement705 Police K-9 Unit2,427 - 2,427 - 2,427 100%No reserve requirement750 Equipment/Vehicle Leasing347,685 - 347,685 - 347,685 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund2,717,500 30,217 2,687,283 - 2,687,283 100%No City reserve requirement; there are program requirements759 2017 Eddy St Commons Bond Capital25,762 - 25,762 - 25,762 100%No reserve requirement - Bond capital fund - spend down to zeroNo Reserve Requirement Total97,420,058$ 34,745,180$ 62,674,879$ -$ 62,674,879$ Total Funds272,769,322$ 51,097,994$ 221,671,330$ 107,526,432$ 114,144,898$ 12 City of South Bend Monthly Fund Financials Revenue Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Budget Balance Percent of Budget City Controlled Funds 101 General Fund 70,747,798 2,656,327 9,096,100 8,310,212 61,651,698 13% Special Revenue Funds 102 Rainy Day 146,696 16,219 31,845 27,035 114,851 22% 201 Parks & Recreation 15,050,019 363,798 1,981,036 2,090,712 13,068,983 13% 202 Motor Vehicle Highway 6,959,261 668,262 2,462,126 3,158,397 4,497,135 35% 209 Studebaker-Oliver Revitalizing Grants 3,388 1,115 2,210 2,196 1,178 65% 210 Economic Development State Grants 141,555 41 18,082 18,463 123,473 13% 211 Department of Community Investment (DCI) 3,035,581 49,882 669,541 953,473 2,366,041 22% 212 Dept of Community Investment Grants 8,769,798 280,410 667,893 732,885 8,101,905 8% 216 Police State Seizures 11,415 9,107 13,621 617 (2,206) 119% 217 Gift, Donation, Bequest 596,136 2,978 432,823 588,719 163,313 73% 218 Police Curfew Violations 358 21 41 32 317 11% 219 Unsafe Building 123,032 5,622 18,561 23,490 104,471 15% 220 Law Enforcement Continuing Education 259,937 18,420 77,694 82,797 182,243 30% 221 Rental Units Regulation 341,727 221 507 86,893 341,221 0% 227 Loss Recovery 5,536 616 1,291 1,525 4,245 23% 230 Code Enforcement Fund 3,999,570 329,046 430,090 1,321,566 3,569,480 11% 249 Public Safety LOIT 9,126,957 764,427 3,043,916 2,929,294 6,083,041 33% 251 Local Road & Street 1,896,469 162,945 779,585 658,667 1,116,884 41% 257 LOIT Special Distribution 129 365 2,243 273 (2,114) 1739% 258 Human Rights Federal Grant 145,250 10,615 13,790 2,088 131,460 9% 263 American Rescue Plan - - - - - 0% 264 COVID-19 Response - 216,685 699,895 88,337 (699,895) 0% 265 Local Road & Bridge Grant 2,000,010 918 2,723 263,487 1,997,287 0% 266 MVH Restricted Fund 3,041,437 287,575 1,013,877 1,012,373 2,027,560 33% 273 Morris PAC / Palais Royale Marketing 5,578 151 762 2,280 4,816 14% 274 Morris PAC Self-Promotion 66,737 1,152 1,477 19,939 65,260 2% 280 Police Block Grants 56 6 12 10 44 22% 289 Haz-Mat 10,376 42 82 70 10,294 1% 291 Indiana River Rescue 93,892 966 33,295 52,878 60,597 35% 292 Police Grants - - - - - 0% 294 Regional Police Academy 21,620 7,804 18,337 9,577 3,283 85% 295 COPS MORE Grant 109,090 688 15,055 183,371 94,035 14% 299 Police Federal Drug Enforcement 25,883 12 55 567 25,828 0% 404 County Option Income Tax 13,231,954 1,104,033 4,574,328 4,220,125 8,657,626 35% 408 Economic Development Income Tax 14,062,404 1,079,853 4,265,055 4,519,998 9,797,349 30% 410 Urban Development Action Grant 22,568 48 5,593 8,187 16,975 25% 655 Project ReLeaf 454,831 38,143 165,876 149,896 288,955 36% 705 Police K-9 Unit 5 4 7 6 (2) 142% 730 City Cemetery 134 45 88 74 46 66% 731 Bowman Cemetery 6,392 707 1,388 1,160 5,004 22% 754 Industrial Revolving Fund 7,933,000 765,007 861,656 66,561 7,071,344 11% Total Special Revenue Funds 91,698,781 6,187,948 22,306,454 23,278,022 69,392,327 24% Debt Service Fund 312 2017 Parks Bond Debt Service 1,148,145 - 169 (593) 1,147,976 0% 350 2018 Fire Station #9 Bond Debt Service 345,307 - 175,941 173,866 169,366 51% 672 Century Center Energy Conservation Debt Svc 407,911 93,742 315,511 272,096 92,400 77% 752 South Bend Redevelopment Authority 2,870,500 199,006 1,435,536 1,437,215 1,434,964 50% 755 South Bend Building Corporation 2,315,000 76,101 1,401,888 1,322,621 913,112 61% 756 2015 Smart Streets Bond Debt Service 1,719,500 7 858,031 858,791 861,469 50% 757 2015 Parks Bond Debt Service 378,007 31,480 125,919 128,133 252,088 33% 760 2017 Eddy Street Commons Bond Debt Service 1,716,875 15 949,664 649,597 767,211 55% Total Debt Service Funds 10,901,245 400,351 5,262,658 4,841,727 5,638,587 48% 13 City of South Bend Monthly Fund Financials Revenue Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Budget Balance Percent of Budget Capital Funds 287 Fire Department Capital 1,924,664 160,794 639,366 74,544 1,285,298 33% 401 Coveleski Stadium Capital 30,351 16 33 68 30,318 0% 406 Cumulative Capital Development 417,478 172 394 10 417,084 0% 407 Cumulative Capital Improvement 258,606 914 1,872 1,426 256,734 1% 412 Major Moves Construction 500,862 19,871 268,594 252,748 232,268 54% 416 Morris Performing Arts Center Capital 67,175 1,119 1,411 195,924 65,764 2% 450 Palais Royale Historic Preservation 8,369 660 1,038 4,048 7,331 12% 451 2018 Fire Station #9 Bond Capital - 470 923 942 (923) 0% 453 2018 Zoo Bond Capital - - - 290 - 0% 471 2017 Parks Bond Capital - 8,378 16,881 22,306 (16,881) 0% 750 Equipment/Vehicle Leasing - 1 6 667 (6) 0% 759 2017 Eddy Street Commons Bond Capital - 0 0 10 (0) 0% Total Capital Funds 3,207,505 192,395 930,518 552,984 2,276,987 29% Enterprise Funds 288 Emergency Medical Services Operating - - - 6,212 - 0% 600 Consolidated Building Fund 1,802,832 127,530 470,780 361,824 1,332,052 26% 601 Parking Garages 971,568 87,756 335,340 321,469 636,228 35% 610 Solid Waste Operations 5,551,737 499,454 2,061,117 1,879,289 3,490,620 37% 611 Solid Waste Capital 1,065,255 76,261 372,572 335,512 692,683 35% 620 Water Works Operations 20,803,411 1,492,111 6,496,760 6,246,453 14,306,651 31% 622 Water Works Capital 3,642,877 301,244 1,221,570 1,479,859 2,421,307 34% 624 Water Works Customer Deposit 17,381 1,899 3,723 3,231 13,658 21% 625 Water Works Sinking (Debt Service)1,535,817 126,530 504,523 409,847 1,031,294 33% 626 Water Works Bond Reserve 20,000 2,075 4,076 3,672 15,924 20% 629 Water Works Operations & Maintenance Reserve 41,884 4,349 8,544 24,276 33,340 20% 640 Sewer Repair Insurance 673,403 58,867 254,006 224,644 419,397 38% 641 Sewage Works Operations 38,222,668 3,221,462 13,721,182 12,638,416 24,501,486 36% 642 Sewage Works Capital 6,249,792 529,530 2,178,427 8,389,507 4,071,365 35% 643 Sewage Works Operations & Maintenance Reserve 75,112 8,289 16,283 13,957 58,829 22% 649 Sewage Sinking (Debt Service)7,710,104 646,079 2,572,185 2,730 5,137,919 33% 653 Sewage Debt Service Reserve 65,000 36 134 18,780 64,866 0% 654 Sewage Works Customer Deposit 5,578 1,095 2,050 1,181 3,528 37% 667 Storm Sewer Fund 1,024,669 87,315 379,463 347,625 645,206 37% 670 Century Center Operations 3,461,252 54,298 557,995 1,092,022 2,903,257 16% 671 Century Center Capital 200 8 32 1,865 168 16% Total Enterprise Funds 92,940,540 7,326,185 31,160,765 33,802,372 61,779,775 34% Internal Service Funds 222 Central Services 8,825,750 554,406 2,277,058 2,361,112 6,548,692 26% 224 Central Services Capital 105,050 3,250 58,287 71,479 46,763 55% 226 Liability Insurance 3,314,685 313,654 1,147,346 2,491,852 2,167,339 35% 278 Police Take Home Vehicle 13,766 1,859 4,521 3,236 9,245 33% 279 IT / Innovation / 311 Call Center 9,212,493 774,714 3,086,873 2,356,239 6,125,620 34% 711 Self-Funded Employee Benefits 16,451,052 1,481,760 5,836,837 5,420,774 10,614,215 35% 713 Unemployment Compensation 20,754 850 2,512 2,515 18,242 12% 714 Parental Leave Fund 257,749 28,286 85,916 73,808 171,833 33% Total Internal Service Funds 38,201,299 3,158,780 12,499,350 12,781,015 25,701,949 33% Fiduciary Funds 701 Fire Pension 4,448,368 - 427 220 4,447,941 0% 702 Police Pension 6,159,275 - 4,644 6,561 6,154,631 0% Total Fiduciary Funds 10,607,643 - 5,071 6,781 10,602,572 0% Total City Controlled Funds 318,304,811 19,921,986 81,260,916 83,573,112 237,043,895 26% 14 City of South Bend Monthly Fund Financials Revenue Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Budget Balance Percent of Budget Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport) 17,480,045 346,016 974,371 408,364 16,505,674 6% 422 TIF - West Washington 291,963 1,685 3,309 2,869 288,654 1% 429 TIF - River East Development Area (NE Dev) 3,256,390 681,627 690,002 17,670 2,566,388 21% 430 TIF - Southside Development Area #1 1,889,651 18,311 36,335 125,681 1,853,316 2% 435 TIF - Douglas Road 369,821 137 271 390 369,550 0% 436 TIF - River East Residential Area (NE Res)5,795,440 3,362 8,970 (85) 5,786,470 0% Total Tax Increment Financing Funds 29,083,310 1,051,138 1,713,259 554,890 27,370,051 6% Redevelopment Funds 433 Redevelopment General 1,177,400 (34,408) 7,809 56,443 1,169,591 1% 439 Certified Technology Park 139 17 33 28 106 23% 452 2018 TIF Park Bond Capital - 3,820 7,575 9,638 (7,575) 0% 454 Airport Urban Enterprise Zone 4,209 610 1,198 1,017 3,011 28% Total Redevelopment Funds 1,181,748 (29,962) 16,614 67,126 1,165,134 1% Debt Service Funds 315 Airport 2003 Debt Reserve 40,000 1,554 3,052 2,616 36,948 8% 328 SBCDA 2003 Debt Reserve 50,000 2,598 5,103 4,374 44,897 10% 351 2018 TIF Park Bond Debt Service - 1,540 3,023 2,567 (3,023) 0% 352 2019 South Shore Double Tracking Debt Service 1,036,500 0 518,001 10 518,499 50% 353 2020 TIF Library Bond Debt Service Reserve - 1 5 - (5) 0% Total Debt Service Funds 1,126,500 5,692 529,185 9,567 597,315 47% Total Redevelopment Commission Funds 31,391,558 1,026,868 2,259,057 631,583 (1,232,189) 7% Grand Total 349,696,369 20,948,855 83,519,973 84,204,696 235,811,706 24% 15 City of South Bend Monthly Fund Financials Expenditure Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Current Encumbrances Budget Balance Percent of Budget* City Controlled Funds 101 General Fund 74,429,285 7,160,831 24,042,033 21,184,369 1,129,640 49,257,613 34% Special Revenue Funds 102 Rainy Day - - - - - - 0% 201 Parks & Recreation 15,612,897 1,680,023 5,232,819 5,436,676 816,719 9,563,359 39% 202 Motor Vehicle Highway 10,899,515 644,891 4,655,622 2,829,869 738,753 5,505,140 49% 209 Studebaker-Oliver Revitalizing Grants 59,671 21,159 41,693 148,993 6,000 11,977 80% 210 Economic Development State Grants 84,517 - 18,003 32,648 117,511 (50,997) 160% 211 Department of Community Investment (DCI) 4,105,558 355,536 1,181,423 877,553 345,165 2,578,970 37% 212 Dept of Community Investment Grants 9,006,825 177,225 585,055 658,453 2,889,415 5,532,355 39% 216 Police State Seizures 97,043 - 71,043 31,753 - 26,000 73% 217 Gift, Donation, Bequest 806,105 57,325 140,073 163,812 272,260 393,773 51% 218 Police Curfew Violations 1,000 - - - - 1,000 0% 219 Unsafe Building 113,805 910 14,063 36,246 20,564 79,178 30% 220 Law Enforcement Continuing Education 332,330 28,546 224,876 77,451 11,403 96,052 71% 221 Rental Units Regulation 368,577 20,781 65,538 52,877 26,850 276,189 25% 227 Loss Recovery 69,630 - 69,630 - - - 100% 230 Code Enforcement Fund 4,066,563 375,382 1,190,136 1,045,886 94,304 2,782,124 32% 249 Public Safety LOIT 9,618,013 985,487 2,912,795 2,719,184 - 6,705,218 30% 251 Local Road & Street 4,829,250 261,492 1,194,292 115,577 1,281,565 2,353,393 51% 257 LOIT Special Distribution 109,463 - 23,927 39,019 85,536 - 100% 258 Human Rights Federal Grant 282,833 21,549 98,862 62,542 18,000 165,971 41% 263 American Rescue Plan - 16,207 17,567 - 991 (18,558) 0% 264 COVID-19 Response 2,691,004 217,574 1,193,082 - 1,287,010 210,912 92% 265 Local Road & Bridge Grant 3,395,480 - 1,138,240 95,401 282,344 1,974,896 42% 266 MVH Restricted Fund 3,476,587 127,160 383,629 49,346 670,973 2,421,984 30% 273 Morris PAC / Palais Royale Marketing 29,984 - - - 9,984 20,000 33% 274 Morris PAC Self-Promotion 115,000 - - - - 115,000 0% 280 Police Block Grants - - - - - - 0% 289 Haz-Mat 10,000 - - - - 10,000 0% 291 Indiana River Rescue 92,300 5,548 8,441 12,437 11,264 72,595 21% 292 Police Grants - - - - - - 0% 294 Regional Police Academy 17,250 - - 3,057 - 17,250 0% 295 COPS MORE Grant 118,033 25,273 33,898 157,335 112,099 (27,964) 124% 299 Police Federal Drug Enforcement 28,500 - - - - 28,500 0% 404 County Option Income Tax 14,936,396 680,226 3,779,547 5,119,405 1,797,675 9,359,174 37% 408 Economic Development Income Tax 16,682,960 607,183 2,131,675 4,284,896 5,084,063 9,467,223 43% 410 Urban Development Action Grant 24,000 6,000 12,000 20,000 - 12,000 50% 655 Project ReLeaf 634,287 44,761 179,629 114,816 - 454,658 28% 705 Police K-9 Unit - - - - - - 0% 730 City Cemetery - - - - - - 0% 731 Bowman Cemetery - - - - - - 0% 754 Industrial Revolving Fund 7,488,560 612,661 965,041 20,856 30,217 6,493,302 13% Total Special Revenue Funds 110,203,937 6,972,899 27,562,599 24,206,088 16,010,666 66,630,674 40% Debt Service Fund 312 2017 Parks Bond Debt Service 1,189,193 - 580,058 576,833 - 609,136 49% 350 2018 Fire Station #9 Bond Debt Service 345,307 - 175,941 173,866 - 169,366 51% 672 Century Center Energy Conservation Debt Svc 406,711 203,185 203,185 205,388 - 203,526 50% 752 South Bend Redevelopment Authority 2,858,669 - 1,231,478 1,235,778 - 1,627,191 43% 755 South Bend Building Corporation 2,307,705 - 2,092,476 1,433,563 - 215,229 91% 756 2015 Smart Streets Bond Debt Service 1,712,819 1,650 855,884 855,884 - 856,935 50% 757 2015 Parks Bond Debt Service 374,382 - 185,516 188,891 - 188,866 50% 760 2017 Eddy Street Commons Bond Debt Service 1,710,875 - 744,500 648,125 - 966,375 44% Total Debt Service Funds 10,905,661 204,835 6,069,037 5,318,326 - 4,836,624 56% 16 City of South Bend Monthly Fund Financials Expenditure Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Current Encumbrances Budget Balance Percent of Budget* Capital Funds 287 Fire Department Capital 3,686,776 4,750 614,220 602,775 1,732,777 1,339,779 64% 401 Coveleski Stadium Capital 30,000 - - 12,990 3,533 26,467 12% 406 Cumulative Capital Development 397,118 48,541 103,602 115,244 1,419 292,097 26% 407 Cumulative Capital Improvement 262,145 21,845 87,385 83,336 - 174,760 33% 412 Major Moves Construction 747,059 31,089 38,599 645,517 258,460 450,000 40% 416 Morris Performing Arts Center Capital 51,625 - - 90,471 11,958 39,667 23% 450 Palais Royale Historic Preservation 35,000 - - 34,160 - 35,000 0% 451 2018 Fire Station #9 Bond Capital - - - 62,840 - - 0% 453 2018 Zoo Bond Capital - - - 14,603 - - 0% 455 2021 Infrastructure Bond Capital - - - - 992,863 (992,863) 0% 471 2017 Parks Bond Capital 5,459,738 110,416 468,347 252,523 3,763,469 1,227,922 78% 750 Equipment/Vehicle Leasing - - - 667,730 - - 0% 759 2017 Eddy Street Commons Bond Capital 25,681 - - 528,622 - 25,681 0% Total Capital Funds 10,695,142 216,640 1,312,153 3,110,811 6,764,479 2,618,510 76% Enterprise Funds 288 Emergency Medical Services Operating 707,215 - 607,079 93,097 - 100,136 86% 600 Consolidated Building Fund 1,693,808 140,902 591,744 509,540 3,818 1,098,246 35% 601 Parking Garages 1,240,895 49,126 216,175 569,317 35,468 989,252 20% 610 Solid Waste Operations 6,539,740 591,302 2,090,312 1,790,372 732,865 3,716,562 43% 611 Solid Waste Capital 1,440,255 76,259 385,686 434,766 375,000 679,569 53% 620 Water Works Operations 22,233,330 1,753,794 6,874,588 6,717,406 1,184,383 14,174,359 36% 622 Water Works Capital 6,264,442 42,292 250,750 250,287 2,355,799 3,657,893 42% 624 Water Works Customer Deposit 17,381 1,899 3,723 8,457 - 13,658 21% 625 Water Works Sinking (Debt Service) 1,535,817 1,068 1,171 5,508 - 1,534,646 0% 626 Water Works Bond Reserve 20,000 2,074 4,075 - - 15,925 20% 629 Water Works Operations & Maintenance Reserve 41,884 4,349 8,544 19,128 - 33,340 20% 640 Sewer Repair Insurance 662,402 76,879 266,599 233,084 4,399 391,404 41% 641 Sewage Works Operations 46,284,962 4,467,121 14,190,395 15,953,085 2,702,897 29,391,671 36% 642 Sewage Works Capital 13,278,180 332,694 371,180 1,996,043 7,644,625 5,262,374 60% 643 Sewage Works Operations & Maintenance Reserve 75,112 8,289 16,283 36,545 - 58,829 22% 649 Sewage Sinking (Debt Service)7,694,771 1,850 1,850 2,400 - 7,692,921 0% 653 Sewage Debt Service Reserve - - - - - - 0% 654 Sewage Works Customer Deposit 5,578 1,095 2,050 2,858 - 3,528 37% 667 Storm Sewer Fund 1,789,594 2,402 143,283 23,426 298,472 1,347,838 25% 670 Century Center Operations 4,233,454 239,672 826,858 1,124,991 20,152 3,386,444 20% 671 Century Center Capital - - - - - - 0% Total Enterprise Funds 115,758,820 7,793,068 26,852,345 29,770,312 15,357,878 73,548,595 36% Internal Service Funds 222 Central Services 8,855,897 736,616 2,674,733 2,289,568 2,726 6,178,439 30% 224 Central Services Capital 128,212 4,245 84,508 91,826 12,377 31,327 76% 226 Liability Insurance 4,792,282 241,158 718,211 1,066,178 208,890 3,865,182 19% 278 Police Take Home Vehicle 50,000 105 270 55,722 - 49,730 1% 279 IT / Innovation / 311 Call Center 10,431,838 534,652 3,012,542 2,479,214 1,295,766 6,123,531 41% 711 Self-Funded Employee Benefits 18,740,402 1,337,862 5,664,046 5,398,493 684,993 12,391,363 34% 713 Unemployment Compensation 55,000 2,648 22,061 20,184 - 32,939 40% 714 Parental Leave Fund 253,846 8,544 45,959 39,794 - 207,887 18% Total Internal Service Funds 43,307,478 2,865,830 12,222,329 11,440,978 2,204,752 28,880,398 33% Fiduciary Funds 701 Fire Pension 4,496,259 339,276 1,375,038 1,434,937 - 3,121,221 31% 702 Police Pension 6,057,740 496,414 2,033,048 2,199,950 - 4,024,692 34% Total Fiduciary Funds 10,553,999 835,690 3,408,086 3,634,888 - 7,145,913 32% Total City Controlled Funds 375,854,322 26,049,794 101,468,582 98,665,772 41,467,415 232,918,327 38% 17 City of South Bend Monthly Fund Financials Expenditure Summary April 30, 2021 Current Amended Budget Current Month Actual Current Year to Date Actual Prior Year to Date Actual Current Encumbrances Budget Balance Percent of Budget* Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport) 27,514,708 455,153 7,057,020 8,553,573 4,361,778 16,095,910 42% 422 TIF - West Washington 358,843 1,600 2,118 33,885 268,029 88,696 75% 429 TIF - River East Development Area (NE Dev) 3,216,913 395,845 542,585 929,707 1,840,125 834,203 74% 430 TIF - Southside Development Area #1 5,018,516 51,365 385,343 89,912 639,709 3,993,465 20% 435 TIF - Douglas Road 90,283 3,808 5,175 45,083 10,932 74,175 18% 436 TIF - River East Residential Area (NE Res) 5,583,681 673,180 3,105,948 2,131,789 - 2,477,733 56% Total Tax Increment Financing Funds 41,782,944 1,580,950 11,098,188 11,783,948 7,120,574 23,564,182 44% Redevelopment Funds 433 Redevelopment General 813,297 13,950 491,515 693,522 176,427 145,354 82% 439 Certified Technology Park - - - - - - 0% 452 2018 TIF Park Bond Capital 2,578,007 7,637 60,665 723,550 2,333,577 183,764 93% 454 Airport Urban Enterprise Zone - - - - - - 0% Total Redevelopment Funds 3,391,303 21,587 552,181 1,417,073 2,510,004 329,118 90% Debt Service Funds 315 Airport 2003 Debt Reserve 40,000 1,554 3,052 6,850 - 36,948 8% 328 SBCDA 2003 Debt Reserve 50,000 2,598 5,103 11,452 - 44,897 10% 351 2018 TIF Park Bond Debt Service - - - - - - 0% 352 2019 South Shore Double Tracking Debt Service 1,027,750 - 512,875 - - 514,875 50% 353 2020 TIF Library Bond Debt Service Reserve - - - - - - 0% Total Debt Service Funds 1,117,750 4,151 521,030 18,302 - 596,720 47% Total Redevelopment Commission Funds 46,291,997 1,606,689 12,171,398 13,219,323 9,630,579 24,490,020 47% Grand Total 422,146,319 27,656,483 113,639,980 111,885,095 51,097,994 257,408,347 39% * Percent of budget spent includes year to date expenditures and outstanding encumbrances 18 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetTaxesProperty Taxes Civil City- - - - - - - - - - - - - 50,060,205 0% TIF Districts- - - - - - - - - - - - - 27,016,823 0%Sub Total- - - - - - - - - - - - - 77,077,028 0%Local Income Tax LIT Certified Shares1,076,071 1,076,071 1,076,071 1,076,071 - - - - - - - - 4,304,285 12,912,855 33% LIT for Economic Development 1,059,543 1,048,889 1,048,889 1,048,889 - - - - - - - - 4,206,209 12,714,514 33% LIT for Public Safety757,860 757,860 757,860 757,860 - - - - - - - - 3,031,439 9,094,317 33% LIT for Redevelopment92 92 92 92 - - - - - - - - 366 1,099 33% Sub Total2,893,565 2,882,911 2,882,911 2,882,911 - - - - - - - - 11,542,300 34,722,785 33%Total Taxes2,893,565 2,882,911 2,882,911 2,882,911 - - - - - - - - 11,542,300 111,799,813 10%Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - - - - - - - - - 3,691,887 0% Commercial Vehicle Tax- - - - - - - - - - - - - 838,010 0% Hotel Motel Tax540,187 - - 191,500 - - - - - - - - 731,687 1,255,937 58%Sub Total540,187 - - 191,500 - - - - - - - - 731,687 5,785,834 13%State Shared Revenue Liquor Excise Tax- - - - - - - - - - - - - 80,000 0% Liquor Gallonage Tax65,691 - - 61,643 - - - - - - - - 127,334 229,407 56% Cigarette Tax- - - - - - - - - - - - - 288,334 0% Gasoline Tax468,382 500,477 521,342 517,482 - - - - - - - - 2,007,683 5,621,962 36% Wheel Tax140,003 110,670 174,810 199,428 - - - - - - - - 624,911 2,000,000 31% State Pension Subsidy- - - - - - - - - - - - - 10,591,094 0% Sub Total674,076 611,147 696,152 778,553 - - - - - - - - 2,759,928 18,810,797 15% Grants Federal Grants33,327 442,874 542,832 1,305,330 - - - - - - - - 2,324,363 18,465,231 13% State Grants23,785 - 141,622 22,507 - - - - - - - - 187,914 246,238 76% Sub Total57,112 442,874 684,454 1,327,837 - - - - - - - - 2,512,277 18,711,469 13% Other Intergovenmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants- 5,550 - - - - - - - - - - 5,550 68,550 8% Federal Seized Drug- - - - - - - - - - - - - 25,000 0% State Seized Drug- 808 3,416 8,888 - - - - - - - - 13,112 10,000 131%Sub Total- 36,358 3,416 8,888 - - - - - - - - 48,662 133,550 36%Total Intergovernmental Revenue 1,271,375 1,090,379 1,384,022 2,306,777 - - - - - - - - 6,052,554 43,441,650 14%Licenses & PermitsBusiness Business Licenses12,517 21,063 17,002 13,475 - - - - - - - - 64,056 104,025 62% Taxi Cab Licensing21 55 55 370 - - - - - - - - 501 2,700 19% Sub Total12,538 21,118 17,057 13,845 - - - - - - - - 64,557 106,725 60% Nonbusiness Lawn Parking- - - - - - - - - - - - - 10,000 0% Engineering3,150 13,280 11,460 17,265 - - - - - - - - 45,155 127,000 36% Right-of-Way Closures- - 250 250 - - - - - - - - 500 3,000 17% Fire Dept-Building Plan Review706 1,133 2,656 1,856 - - - - - - - - 6,351 24,000 26% Building Department124,091 85,198 129,678 124,315 - - - - - - - - 463,282 1,772,552 26% SBARC - Pet Licenses2,820 3,055 4,655 5,485 - - - - - - - - 16,015 31,200 51%Sub Total130,767 102,666 148,699 149,171 - - - - - - - - 531,303 1,967,752 27%Total Licenses & Permits143,305 123,784 165,756 163,015 - - - - - - - - 595,860 2,074,477 29%Period Ending: April 30, 202119 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Charges for ServicesGeneral Government Plan Commission Charges- 350 650 350 - - - - - - - - 1,350 4,100 33% Copies of Public Records- - - - - - - - - - - - - 1,200 0% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 60 120 180 340 - - - - - - - - 700 1,920 36% IT Services- - - - - - - - - - - - - - NA Sub Total60 470 830 690 - - - - - - - - 2,050 7,220 28%Public Safey Accident Report Copies5,986 6,349 7,126 7,489 - - - - - - - - 26,950 89,000 30% Gun Permit Applications6,641 4,758 6,790 7,082 - - - - - - - - 25,271 45,000 56% Traffic Signal Maintenance13,457 13,457 - 73,065 - - - - - - - - 99,979 224,670 45% ND Special Event Coverage- - - - - - - - - - - - - 150,000 0% Regional Academy Tuition- 8,400 1,950 7,600 - - - - - - - - 17,950 20,000 90% River Rescue School Tuition31,850 - - 450 - - - - - - - - 32,300 90,000 36% Fire Training Center Tuition- - - - - - - - - - - - - 50,000 0% Emergency Medical Service218,556 219,951 220,674 280,859 - - - - - - - - 940,041 3,000,000 31% Medicaid Reimbursements- - - 590,368 - - - - - - - - 590,368 443,000 133% Neo Natal Revenue- - 126 (126) - - - - - - - - - - NA EMS for County- 476,340 - 158,780 - - - - - - - - 635,120 1,837,850 35% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Special Events- - - - - - - - - - - - - 15,000 0% Crime Lab Services813 2,369 1,963 1,400 - - - - - - - - 6,544 - NA EMS Late Payment Interest- 1,979 1,191 1,147 - - - - - - - - 4,316 - NA Misc Revenue- - - - - - - - - - - - - 500 0% Sub Total277,303 733,603 239,819 1,128,113 - - - - - - - - 2,378,838 5,975,020 40% Highways & Streets Sale of Signs/Materials- - - - - - - - - - - - - 5,000 0% Special Events- - - - - - - - - - - - - 3,000 0% Sub Total- - - - - - - - - - - - - 8,000 0% Culture & Recreation Morris Performing Arts Center1,293 - - 8,004 - - - - - - - - 9,297 835,000 1% Palais Royale Ballroom14,903 5,530 21,902 7,256 - - - - - - - - 49,591 150,400 33% Parks & Recreation197,197 107,814 228,135 233,107 - - - - - - - - 766,253 2,731,450 28% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center15,521 12,117 123,098 45,048 - - - - - - - - 195,784 2,650,000 7% Sub Total228,914 125,460 373,136 293,415 - - - - - - - - 1,020,925 6,396,850 16% Health - Animal Care & Control Pet Impound Reclaim Fee210 145 405 945 - - - - - - - - 1,705 6,300 27% Pet Adoption Fees1,386 1,707 1,110 2,044 - - - - - - - - 6,247 32,000 20% Pick Up Fees40 - - 50 - - - - - - - - 90 550 16% Pet Micro Chipping300 110 320 580 - - - - - - - - 1,310 3,325 39% Vet Expenses190 65 247 630 - - - - - - - - 1,133 2,025 56% Pet Euthanasia20 20 20 20 - - - - - - - - 80 - NA Animal Surrenders460 280 1,000 880 - - - - - - - - 2,620 8,000 33% Cremation348 - 51 178 - - - - - - - - 577 525 110% Rabies Specimin Prep- - 60 - - - - - - - - - 60 525 11% Sub Total2,954 2,327 3,213 5,327 - - - - - - - - 13,821 53,250 26%20 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Charges for Services Other DCI Staff Contracts6,500 485,527 121,664 50,732 - - - - - - - - 664,422 840,146 79% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages102,331 62,416 73,522 81,091 - - - - - - - - 319,360 900,000 35% Parking-Century Center1,280 1,125 14,860 3,460 - - - - - - - - 20,725 100,000 21% Central Services-Internal Customers 498,636 475,798 630,557 540,064 - - - - - - - - 2,145,055 7,931,504 27% Central Services-External Customers 18,366 29,893 29,647 - - - - - - - - - 77,906 674,199 12% Employee & Employer Assessments 1,350,100 1,325,420 1,353,323 1,332,060 - - - - - - - - 5,360,902 16,280,231 33% Sub Total1,977,212 2,380,179 2,223,573 2,007,407 - - - - - - - - 8,588,370 26,761,080 32% Sanitation Trash Collection/Residential566,808 444,281 437,845 438,116 - - - - - - - - 1,887,050 4,458,200 42% Trash Collection/Commercial12,966 9,090 9,055 9,248 - - - - - - - - 40,359 92,987 43% Trash Collection/Apt 2 Units4,648 3,825 3,639 3,777 - - - - - - - - 15,889 44,200 36% Trash Collection/Apt 3 Units2,329 1,742 1,706 1,706 - - - - - - - - 7,483 21,100 35% Trash Collection/Apt 4 Units2,485 2,166 2,134 2,111 - - - - - - - - 8,896 24,000 37% Trash Collection/Seniors17,551 96 300 258 - - - - - - - - 18,206 340,000 5% Trash Collection/Special Pickup2,700 1,760 2,638 3,080 - - - - - - - - 10,178 32,000 32% Trash Collection/Yard Waste Pickup- - 90 130 - - - - - - - - 220 250 88% Trash Collection/Interdepartmental- - - - - - - - - - - - - 15,000 0% Misc/Additional Trash Totes15,049 (1,344) (441) 86 - - - - - - - - 13,350 162,000 8% Misc/Return Trip Customer Error2,525 1,530 1,730 1,110 - - - - - - - - 6,895 5,000 138% Misc/Contamination Fee- - - 10 - - - - - - - - 10 500 2% Misc/Tote Replacement Fee400 300 400 250 - - - - - - - - 1,350 3,000 45% Misc/Trash Start Fee5,104 2,810 3,570 4,100 - - - - - - - - 15,584 48,000 32% Misc/Yard Waste Totes- - 2 35,442 - - - - - - - - 35,444 260,000 14% Sub Total632,564 466,256 462,668 499,424 - - - - - - - - 2,060,912 5,506,237 37% Utilities - Water Metered Sales/Residential899,835 604,003 651,414 621,685 - - - - - - - - 2,776,937 7,807,505 36% Metered Sales/Commercial245,452 172,629 187,410 189,675 - - - - - - - - 795,165 2,536,515 31% Metered Sales/Industrial35,083 18,277 43,275 27,680 - - - - - - - - 124,315 485,540 26% Metered Sales/Multi Famly131,843 96,662 108,130 106,551 - - - - - - - - 443,186 1,211,773 37% Bulk Sales/Olive St29 29 - - - - - - - - - - 58 7,000 1% Metered Sales/Institution13,811 10,230 9,261 9,961 - - - - - - - - 43,262 131,355 33% Public Fire Protection256,006 218,316 216,704 264,338 - - - - - - - - 955,364 2,553,185 37% Private Fire Protection(2,112) 37,839 38,077 37,978 - - - - - - - - 111,782 480,120 23% Sales to Public Authorities39,481 34,170 32,054 28,557 - - - - - - - - 134,262 282,805 47% Irrigation Sales14,502 3,152 1,548 8,995 - - - - - - - - 28,197 1,354,840 2% Interdepartmental Sales- - - - - - - - - - - - - 187,000 0% Other Water/Misc Service18,645 9,884 13,544 14,714 - - - - - - - - 56,787 465,500 12% Backflow Prevention Insp.17,675 22,725 20,275 10,125 - - - - - - - - 70,800 159,200 44% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 - 434 - - - - - - - - - 1,784 16,200 11% Revenue From Cut Off Fees- 150 375 525 - - - - - - - - 1,050 5,000 21% Penalties (Forfeit Disc.)- - - - - - - - - - - - - 44,000 0% Water Leak Insurance119,606 89,335 88,159 88,064 - - - - - - - - 385,165 1,041,115 37% System Development Fee444 62,423 3,001 7,703 - - - - - - - - 73,570 210,000 35% Sub Total1,791,649 1,379,824 1,413,660 1,416,551 - - - - - - - - 6,001,683 18,978,653 32%21 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Charges for Services Utilities - Sewage Metered Sales/Residential 2,306,914 1,744,705 1,735,503 1,713,690 - - - - - - - - 7,500,813 19,086,367 39% Metered Sales/Commercial722,542 628,267 567,277 602,329 - - - - - - - - 2,520,414 7,285,095 35% Metered Sales/Industrial364,003 464,185 406,552 419,021 - - - - - - - - 1,653,761 5,194,000 32% Metered Sales/Multi Famly297,204 257,940 262,684 254,823 - - - - - - - - 1,072,651 3,031,160 35% Metered Sales/Institution32,407 25,676 26,010 25,117 - - - - - - - - 109,210 288,120 38% Sales to Public Authority90,872 70,069 76,152 73,872 - - - - - - - - 310,965 1,081,410 29% Interdepartmental Sales- - - - - - - - - - - - - 194,545 0% Whlsl Meter/New Carlisle22,739 - - - - - - - - - - - 22,739 245,857 9% Penalties (Forfeit Disc.)- - - - - - - - - - - - - 327,195 0% Dumping Fees3,903 3,815 1,033 3,605 - - - - - - - - 12,355 22,116 56% Organic Resources16,991 150 14,556 6,661 - - - - - - - - 38,358 59,780 64% Laboratory Service Fees- 15 - - - - - - - - - - 15 1,500 1% Discharge Permit Fees3,500 1,750 - - - - - - - - - - 5,250 5,500 95% System Development Fee1,069 151,503 10,324 18,568 - - - - - - - - 181,463 294,000 62% Sewer Repair Insurance65,905 49,318 48,696 48,653 - - - - - - - - 212,572 579,500 37% Sewer Repair Deductible10,271 6,217 11,765 7,149 - - - - - - - - 35,402 65,605 54% Misc Revenues- - - - - - - - - - - - - 194,040 0% RINS Credits- - - - - - - - - - - - - 45,000 0% Disconnect Program Fee10,729 (8,808) - - - - - - - - - - 1,921 - NA Storm Water Fees117,908 87,317 85,389 85,478 - - - - - - - - 376,091 1,013,477 37% Storm Water Fees/Interdepartmental- - - - - - - - - - - - - 7,200 0%Organic Resources-Mulch/Compost35 - 6,946 12,682 - - - - - - - - 19,664 51,940 38% Clean Air/ReLeaf51,483 38,089 37,556 37,531 - - - - - - - - 164,658 451,610 36% Sub Total4,118,473 3,520,208 3,290,442 3,309,178 - - - - - - - - 14,238,302 39,525,017 36%Total Charges for Services9,029,129 8,608,326 8,007,341 8,660,106 - - - - - - - - 34,304,902 103,211,327 33%Fines, Forfeitures, & FeesGeneral Ordinance Violation- - - - - - - - - - - - - 8,000 0% Bad Checks Fines11 20 10 12 - - - - - - - - 53 725 7% Credit Reports- - - - - - - - - - - - - - NA Court Fees- 1,344 - 1,322 - - - - - - - - 2,666 10,000 27% Plan Commission Application Fee250 2,700 1,600 2,400 - - - - - - - - 6,950 18,480 38% Zoning Appeals Application Fee650 125 700 1,425 - - - - - - - - 2,900 12,360 23% Zoning Admin Fees1,100 750 1,050 1,600 - - - - - - - - 4,500 8,000 56% Zoning Admin Fines- - - - - - - - - - - - - 3,000 0% Tax Abatement Admin Fees- - 2,913 1,956 - - - - - - - - 4,869 15,000 32% Test Filling Fees50 200 250 200 - - - - - - - - 700 - NA Econ Dev-CDBG Loan Late Fees- - - 10 - - - - - - - - 10 - NA Sub Total2,061 5,139 6,523 8,925 - - - - - - - - 22,648 75,565 30%Code Enforcement Vacant Bldg Registration- - - - - - - - - - - - - 12,900 0% Landlord Registration Fee20 5 - 5 - - - - - - - - 30 - NA Rental Unit Safety Fees- - - - - - - - - - - - - 100,000 0% Demolition & Boarding3,098 4,325 4,317 4,378 - - - - - - - - 16,118 98,200 16% Collections449 2,491 2,008 1,250 - - - - - - - - 6,198 3,600 172% Environmental Violations24,439 10,500 22,026 14,383 - - - - - - - - 71,347 131,000 54% Ordinance Violation650 - 2,900 7,600 - - - - - - - - 11,150 48,400 23% Animal Ordinance Violation19,610 28,495 (44,295) 2,017 - - - - - - - - 5,827 - NA Forfeitures-Civil Penalties425 1,038 985 10,012 - - - - - - - - 12,460 121,000 10%Sub Total48,690 46,854 (12,058) 39,645 - - - - - - - - 123,131 515,100 24%22 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Fines, Forfeitures, & FeesParkingStreet Parking Fines2,761 2,432 4,140 6,436 - - - - - - - - 15,770 61,300 26%Public Safety False Alarms Fine4,173 11,366 3,712 2,023 - - - - - - - - 21,274 100,000 21% Noise Ordinance115 95 70 20 - - - - - - - - 300 1,000 30% Curfew Violation- - - - - - - - - - - - - 200 0% Impound Towing Fees530 620 740 570 - - - - - - - - 2,460 10,000 25%Sub Total4,818 12,081 4,522 2,613 - - - - - - - - 24,034 111,200 22% Total Fines, Forfeitures, & Fees58,330 66,506 3,127 57,619 - - - - - - - - 185,582 763,165 24%Other IncomeMiscellaneous Revenue Miscellaneous Revenue51,848 106,822 37,233 100,461 - - - - - - - - 296,364 457,320 65% Sale of Scrap Metal3,876 2,116 3,590 1,476 - - - - - - - - 11,059 23,442 47% Bond Interest Rebate- - - 45,718 - - - - - - - - 45,718 88,057 52% Bosch Principal Income- - 17,736 - - - - - - - - - 17,736 69,632 25% Bosch Interest Income IDFA- - 267 - - - - - - - - - 267 2,379 11% Origination Fees- - - 7,750 - - - - - - - - 7,750 7,000 111% Loan Servicing Fees8,703 7,908 - - - - - - - - - - 16,611 17,000 98% Sub Total64,427 116,846 58,826 155,405 - - - - - - - - 395,505 664,830 59% Bank Account Interest247,262 74,427 67,151 385,080 - - - - - - - - 773,920 2,401,017 32% Rental of Property2,047 20,300 20,761 7,063 - - - - - - - - 50,171 121,387 41% Donations548,608 1,502 609,311 994 - - - - - - - - 1,160,415 3,849,306 30% 3rd Party Revenue Cable TV Franchise Fees- - 162,574 - - - - - - - - - 162,574 700,000 23% AT&T Franchise Fees- - - 35,160 - - - - - - - - 35,160 135,000 26%Sub Total- - 162,574 35,160 - - - - - - - - 197,735 835,000 24%Total Other Income862,344 213,075 918,624 583,702 - - - - - - - - 2,577,746 7,871,540 33%Reimbursements Outside Miscellaneous Reimbursements645 9,160 3,926 (96,588) - - - - - - - - (82,857) 20,250 -409% Insurance Claim- - - - - - - - - - - - - 40,000 0% IT Services6,471 6,377 6,471 6,471 - - - - - - - - 25,788 77,647 33% Travel Reimbursement- - - - - - - - - - - - - 1,800 0% Lamppost Program- - - 1,350 - - - - - - - - 1,350 - NA Energy Rebates- - - - - - - - - - - - - 45,000 0% Repair Reimbursement75 - 75 8,604 - - - - - - - - 8,754 - NA Salary/Overtime Reimb2,574 9,900 8,421 3,140 - - - - - - - - 24,034 387,000 6% Diesel Tax Rebate- - - - - - - - - - - - - 50,000 0% Pharmacy Rebates- 340,848 31,192 30,441 - - - - - - - - 402,480 375,000 107% Beck's Lake Reimbursement- - 8,114 - - - - - - - - - 8,114 - NA EPA Professional Services- - - - - - - - - - - - - - NA Sub Total9,764 366,284 58,200 (46,582) - - - - - - - - 387,665 996,697 39% Departmental Miscellaneous Reimbursements- - - - - - - - - - - - - - NA Electric Allocation- - - - - - - - - - - - - - NA Natural Gas Allocation- - - - - - - - - - - - - - NA Sewer Cut/Repair for Water Works- - - - - - - - - - - - - - NA Sub Total- - - - - - - - - - - - - - NA Total Reimbursements9,764 366,284 58,200 (46,582) - - - - - - - - 387,665 996,697 39%23 City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,435,249 3,433,527 3,548,093 3,444,470 - - - - - - - - 16,861,339 47,535,442 35% PILOT512,861 512,860 512,860 512,860 - - - - - - - - 2,051,441 6,154,321 33% Administration Cost Allocation696,661 696,674 696,674 696,674 - - - - - - - - 2,786,683 8,360,075 33% IT Cost Allocation760,815 760,821 760,821 760,821 - - - - - - - - 3,043,278 9,129,846 33% Liability Insurance Allocation272,054 272,086 272,086 272,086 - - - - - - - - 1,088,312 3,265,000 33% Payroll Cost Allocation206,352 206,348 206,348 206,348 - - - - - - - - 825,396 2,506,180 33% Facilities Management Allocation10,818 10,797 10,797 10,797 - - - - - - - - 43,209 129,585 33% Utility Customer Service Mgmt Allocation147,022 147,019 147,019 147,019 - - - - - - - - 588,079 1,764,231 33% Sub Total9,041,832 6,040,132 6,154,698 6,051,075 - - - - - - - - 27,287,737 78,844,680 35%Sale of Assets Sale of Capital Assets- - - - - - - - - - - - - 13,000 0% Sale of Non-Capital Assets- - - - - - - - - - - - - - NA Sale of Property1,000 24,993 - - - - - - - - - - 25,993 100,000 26% Other Damage Reimbursement- - - - - - - - - - - - - - NA Vehicle Damage Reimbursement- - - - - - - - - - - - - - NA Hydrant Damage Reimbursement- - - - - - - - - - - - - 10,000 0% Sub Total1,000 24,993 - - - - - - - - - - 25,993 123,000 21% Issuance of Debt Capital Lease Proceeds- - - - - - - - - - - - - - NA Bond Proceeds- - - 76,100 - - - - - - - - 76,100 - NA Premium on Bonds- - - - - - - - - - - - - - NA Sub Total- - - 76,100 - - - - - - - - 76,100 - NA Refunds Refunds273 3,622 5,874 60,359 - - - - - - - - 70,128 - NA Specific Stop Loss- - - 133,739 - - - - - - - - 133,739 10,000 1337% Utility Receipts Tax Refund- - - 10,695 - - - - - - - - 10,695 10,695 100% Sub Total273 3,622 5,874 204,793 - - - - - - - - 214,561 20,695 1037% Other Sale of Property Held for Resale- - - - - - - - - - - - - - NA Interfund Loan - Principal Income6,000 211,261 - 6,000 - - - - - - - - 223,261 451,038 49% Interfund Loan - Interest Income- 35,403 - - - - - - - - - - 35,403 66,291 53% Other Loan - Principal Income429 5,931 611 2,922 - - - - - - - - 9,893 31,996 31% Other Loan - Interest Income- - - 417 - - - - - - - - 417 - NA Sub Total6,429 252,595 611 9,339 - - - - - - - - 268,973 549,325 49%Total Other Sources9,049,534 6,321,342 6,161,183 6,341,306 - - - - - - - - 27,873,365 79,537,700 35%Revenue Total23,317,346 19,672,607 19,581,165 20,948,855 - - - - - - - - 83,519,973 349,696,369 24%24 City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetGeneral FundGeneral GovernmentMayor 101 73,215 65,435 75,228 98,307 - - - - - - - - 312,185 1,006,485 31%Community Initiatives101 14,825 28,771 350,437 34,534 - - - - - - - - 428,567 1,290,881 33%Clerk101 52,635 54,274 45,970 59,562 - - - - - - - - 212,442 668,839 32%Community Police Review Office 101- - - - - - - - - - - - - 123,530 0%Common Council101 27,616 55,413 34,572 51,579 - - - - - - - - 169,180 737,921 23%General City101- - 43,000 - - - - - - - - - 43,000 43,000 100%Controller' Office101 162,116 161,321 180,742 214,656 - - - - - - - - 718,835 2,309,428 31%Human Resources101 55,358 49,024 54,884 74,531 - - - - - - - - 233,797 734,444 32%Diversity & Inclusion101 31,137 32,682 29,936 44,969 - - - - - - - - 138,724 700,014 20%Human Rights101 19,745 22,471 21,853 25,909 - - - - - - - - 89,978 438,995 20%Legal101 118,717 115,419 123,427 152,534 - - - - - - - - 510,097 1,559,166 33%Sub Total555,364 584,810 960,050 756,581 - - - - - - - - 2,856,805 9,612,703 30%Public WorksEngineering101 262,290 251,902 235,407 311,482 - - - - - - - - 1,061,080 3,516,584 30%Office of Sustainability101 1,677 1,679 1,679 4,679 - - - - - - - - 9,714 226,136 4%AmeriCorps Grant Program101 22,699 22,800 22,938 32,103 - - - - - - - - 100,540 431,824 23%Sub Total286,666 276,380 260,024 348,264 - - - - - - - - 1,171,334 4,174,544 28%Public SafetyPolice101 2,463,331 2,335,463 2,420,377 3,026,710 - - - - - - - - 10,245,881 30,712,105 33%Crime Lab101 54,445 56,520 50,186 62,916 - - - - - - - - 224,068 798,425 28%Fire101 2,114,952 1,946,682 2,061,821 2,782,873 - - - - - - - - 8,906,328 26,552,821 34%EMS101 64,246 63,033 54,728 60,370 - - - - - - - - 242,377 816,358 30%Fire Training Center101 2,553 - 2,364 794 - - - - - - - - 5,711 148,000 4%Sub Total4,699,527 4,401,697 4,589,476 5,933,664 - - - - - - - - 19,624,364 59,027,708 33%Arts & CultureMorris PAC101 76,560 68,405 81,945 108,769 - - - - - - - - 335,678 1,388,573 24%Palais Royale101 17,172 9,582 13,544 13,554 - - - - - - - - 53,852 225,756 24%Sub Total93,731 77,987 95,489 122,323 - - - - - - - - 389,530 1,614,330 24%Total General Fund5,635,288 5,340,875 5,905,038 7,160,831 - - - - - - - - 24,042,033 74,429,285 32%Venues, Parks & ArtsParks & RecreationPark Administration201 137,889 120,770 112,863 131,681 - - - - - - - - 503,203 1,601,596 31%Park Maintenance201 547,125 484,603 510,762 737,946 - - - - - - - - 2,280,436 7,278,444 31%Golf Courses201 106,682 75,818 173,233 153,247 - - - - - - - - 508,980 1,539,486 33%Recreation201 288,470 161,421 170,904 201,063 - - - - - - - - 821,858 2,954,292 28%Marketing & Events201 66,132 62,736 73,805 100,835 - - - - - - - - 303,508 1,134,983 27%Park Projects & Capital201 9,616 99,009 469 688 - - - - - - - - 109,781 397,131 28%Potawatomi Zoo201 350,161 164 164 350,164 - - - - - - - - 700,653 701,965 100%Park Debt201- - - 4,400 - - - - - - - - 4,400 5,000 88%Morris Palais Marketing273- - - - - - - - - - - - - 29,984 0%Morris PAC Self-Promotion274- - - - - - - - - - - - - 115,000 0%Coveleski Stadium Capital401- - - - - - - - - - - - - 30,000 0%Morris PAC Improvement416- - - - - - - - - - - - - 51,625 0%Palais Historic Preservation450- - - - - - - - - - - - - 35,000 0%City Cemetery730- - - - - - - - - - - - - - NA Bowman Cemetery731- - - - - - - - - - - - - - NA Sub Total1,506,076 1,004,520 1,042,200 1,680,023 - - - - - - - - 5,232,819 15,874,506 33%Parking GaragesParking Enforcement601332 330 330 310 - - - - - - - - 1,302 13,962 9%Parking General Operations601 78,489 7,229 9,626 7,659 - - - - - - - - 103,003 573,152 18%Main Street Garage601 6,826 9,655 5,620 20,814 - - - - - - - - 42,915 234,971 18%Leighton Plaza Garage601 11,792 10,486 7,574 12,867 - - - - - - - - 42,719 238,578 18%Wayne Street Garage601 6,499 6,695 5,564 7,477 - - - - - - - - 26,235 180,232 15%Eddy St Commons Garage601- - - - - - - - - - - - - - NA Sub Total103,939 34,395 28,714 49,126 - - - - - - - - 216,175 1,240,895 17%Period Ending: April 30, 202125 City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Century CenterCentury Center Operations 670 185,124 199,434 202,628 239,672 - - - - - - - - 826,858 4,233,454 20%Century Center Capital671- - - - - - - - - - - - - - NA Century Center Energy Saving672- - - 203,185 - - - - - - - - 203,185 406,711 50%Sub Total185,124 199,434 202,628 442,857 - - - - - - - - 1,030,043 4,640,165 22%Total Venues, Parks & Arts1,795,139 1,238,349 1,273,542 2,172,007 - - - - - - - - 6,479,037 21,755,566 30%Public SafetyPolice DepartmentPolice Seizures216 19,260 51,783 - - - - - - - - - - 71,043 97,043 73%Curfew Violations218- - - - - - - - - - - - - 1,000 0%Law Enforcement Education220 148,048 31,551 16,730 28,546 - - - - - - - - 224,876 332,330 68%Public Safety LOIT - Police249 347,023 306,344 323,476 488,923 - - - - - - - - 1,465,766 4,737,560 31%Police Take Home Vehicle278- - 165 105 - - - - - - - - 270 50,000 1%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- - - - - - - - - - - - - 17,250 0%COPS More Grants295- - 8,625 25,273 - - - - - - - - 33,898 118,033 29%Drug Enforcement299- - - - - - - - - - - - - 28,500 0%K-9 Unit705- - - - - - - - - - - - - - NA Sub Total514,331 389,678 348,995 542,847 - - - - - - - - 1,795,852 5,381,716 33%Fire DepartmentPublic Safety LOIT - Fire249 328,355 307,712 314,398 496,564 - - - - - - - - 1,447,029 4,880,453 30%Fire Department Capital287 561,345 - 48,125 4,750 - - - - - - - - 614,220 3,686,776 17%EMS Operating Fund288 607,079 - - - - - - - - - - - 607,079 707,215 86%Haz-Mat289- - - - - - - - - - - - - 10,000 0%Indiana River Rescue291 (1,300) 1,950 2,243 5,548 - - - - - - - - 8,441 92,300 9%Sub Total1,495,479 309,662 364,767 506,862 - - - - - - - - 2,676,770 9,376,744 29%Total Public Safety2,009,810 699,340 713,762 1,049,709 - - - - - - - - 4,472,622 14,758,460 30%Public WorksStreetsMotor Vehicle Highway202 1,909,790 917,821 1,183,120 644,891 - - - - - - - - 4,655,622 10,899,515 43%Local Roads & Streets251 369,450 249,783 313,567 261,492 - - - - - - - - 1,194,292 4,829,250 25%LOIT 2016 Special Distribution 257- 23,927 - - - - - - - - - - 23,927 109,463 22%Local Road & Bridge Grant265 778,207 - 360,033 - - - - - - - - - 1,138,240 3,395,480 34%MVH Restricted Fund266 31,279 143,527 81,664 127,160 - - - - - - - - 383,629 3,476,587 11%Major Moves412 6,587 922 - 31,089 - - - - - - - - 38,599 747,059 5%Project ReLeaf655 45,025 45,026 44,816 44,761 - - - - - - - - 179,629 634,287 28%Sub Total3,140,338 1,381,008 1,983,200 1,109,393 - - - - - - - - 7,613,938 24,091,641 32%Solid WasteSolid Waste Operations610 412,061 350,113 736,836 591,302 - - - - - - - - 2,090,312 6,539,740 32%Solid Waste Capital611 161,823 147,604 - 76,259 - - - - - - - - 385,686 1,440,255 27%Sub Total573,884 497,717 736,836 667,561 - - - - - - - - 2,475,999 7,979,995 31%Water WorksWater Works Operations620 1,976,533 1,729,387 1,414,873 1,753,794 - - - - - - - - 6,874,588 22,233,330 31%Water Works Capital622 128,880 6,134 73,444 42,292 - - - - - - - - 250,750 6,264,442 4%Water Works Deposit624 1,138 360 327 1,899 - - - - - - - - 3,723 17,381 21%Water Works Sinking (Debt Service) 6252 36 65 1,068 - - - - - - - - 1,171 1,535,817 0%Water Works Bond Reserve626 1,251 392 357 2,074 - - - - - - - - 4,075 20,000 20%Water Works Oper & Maint Reserve 629 2,624 822 749 4,349 - - - - - - - - 8,544 41,884 20%Sub Total2,110,429 1,737,131 1,489,816 1,805,476 - - - - - - - - 7,142,851 30,112,854 24%26 City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Wastewater/Sewer/Organic ResourcesSewer Repair Insurance 640 49,434 87,137 53,150 76,879 - - - - - - - - 266,599 662,402 40%Sewer Division641 638,176 461,187 407,204 1,661,137 - - - - - - - - 3,167,703 8,765,680 36%Concrete Crew641 40,163 41,072 40,058 43,078 - - - - - - - - 164,372 514,138 32%Wastewater Operations641 2,594,127 2,461,601 2,623,054 2,624,470 - - - - - - - - 10,303,251 35,487,470 29%Organic Resources641 181,923 144,899 89,810 138,436 - - - - - - - - 555,068 1,517,674 37%Sewage Works Capital642 38,486 - - 332,694 - - - - - - - - 371,180 13,278,180 3%Sewage Works Oper & Maint Reserve 643 5,000 1,566 1,428 8,289 - - - - - - - - 16,283 75,112 22%Sewage Works Sinking (Debt Service) 649- - - 1,850 - - - - - - - - 1,850 7,694,771 0%Sewage Works Customer Deposit 654585 187 183 1,095 - - - - - - - - 2,050 5,578 37%Sub Total3,547,894 3,197,649 3,214,887 4,887,928 - - - - - - - - 14,848,357 68,001,005 22%Storm Water FeesStorm Sewer Fund667 23,535 42,547 74,799 2,402 - - - - - - - - 143,283 1,789,594 8%Sub Total23,535 42,547 74,799 2,402 - - - - - - - - 143,283 1,789,594 8%Total Public Works9,396,080 6,856,051 7,499,538 8,472,760 - - - - - - - - 32,224,428 131,975,089 24%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 9,540 4,200 6,794 21,159 - - - - - - - - 41,693 59,671 70%State Grant210- - 18,003 - - - - - - - - - 18,003 84,517 21%DCI Operating 211 257,023 258,754 310,110 355,536 - - - - - - - - 1,181,423 4,105,558 29%DCI Grants212 164,339 190,486 53,005 177,225 - - - - - - - - 585,055 9,006,825 6%Unsafe Building219 11,653 940 560 910 - - - - - - - - 14,063 113,805 12%Rental Units Regulation221 14,919 14,919 14,920 20,781 - - - - - - - - 65,538 368,577 18%Neighborhood Code Enforcement 230 190,533 148,755 149,130 241,049 - - - - - - - - 729,468 2,496,463 29%Animal Care & Control230 46,225 42,467 35,120 41,771 - - - - - - - - 165,584 584,354 28%NEAT Crew230 68,401 79,080 75,733 92,562 - - - - - - - - 315,776 1,009,609 31%UDAG410 6,000 - - 6,000 - - - - - - - - 12,000 24,000 50%Building Dept Operations600 145,412 125,164 159,575 140,902 - - - - - - - - 571,053 1,669,946 34%Industrial Revolving Fund754 11,287 199,126 141,967 612,661 - - - - - - - - 965,041 7,488,560 13%Total Dept of Community Investment925,331 1,063,891 964,916 1,710,557 - - - - - - - - 4,664,695 27,011,884 17%Liability InsuranceSafety & Risk Management226 2,348 1,915 5,354 1,802 - - - - - - - - 11,419 67,374 17%Business Insurance226 26,242 - 41,575 4,708 - - - - - - - - 72,525 895,000 8%Liability Insurance226 43,831 15,444 82,161 16,476 - - - - - - - - 157,911 2,515,835 6%Workers Compensation226 57,343 99,567 78,221 218,172 - - - - - - - - 453,303 1,273,753 36%Catastrophic Events226213 22,840 - - - - - - - - - - 23,052 40,321 57%Total Liability Insurance129,977 139,766 207,310 241,158 - - - - - - - - 718,211 4,792,282 15%Central ServicesEquipment Services222 520,271 494,784 773,734 681,423 - - - - - - - - 2,470,211 8,220,259 30%Print Shop222835 835 835 - - - - - - - - - 2,504 3,340 75%Radio Shop222 19,443 25,577 22,892 21,690 - - - - - - - - 89,603 268,992 33%Building Maintenance222 15,837 16,627 11,362 18,901 - - - - - - - - 62,726 206,275 30%Facilities Management222 11,458 11,691 11,938 14,602 - - - - - - - - 49,689 157,031 32%Central Services Capital224- 7,500 72,763 4,245 - - - - - - - - 84,508 128,212 66%Total Central Services567,844 557,014 893,523 740,861 - - - - - - - - 2,759,241 8,984,109 31%27 City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Capital & Debt Service Funds2017 Park Bond Debt Service 312 580,058 - - - - - - - - - - - 580,058 1,189,193 49%2018 Fire Station #9 Debt Service 350 175,941 - - - - - - - - - - - 175,941 345,307 51%COIT404 1,098,936 1,245,315 755,069 680,226 - - - - - - - - 3,779,547 14,936,396 25%Cumulative Capital Development 406 28,103 26,958 - 48,541 - - - - - - - - 103,602 397,118 26%Cumulative Capital Improvement 407 21,850 21,845 21,845 21,845 - - - - - - - - 87,385 262,145 33%EDIT408 695,459 225,194 603,839 607,183 - - - - - - - - 2,131,675 16,682,960 13%2018 Fire Station #9 Bond Capital 451- - - - - - - - - - - - - - NA 2017 Park Bond Capital471 66,580 6,346 285,005 110,416 - - - - - - - - 468,347 5,459,738 9%Equipment / Vehicle Leasing750- - - - - - - - - - - - - - NA Redevelopment Authority Debt Service 752- 1,231,478 - - - - - - - - - - 1,231,478 2,858,669 43%South Bend Building Corporation 755- 1,445,278 647,198 - - - - - - - - - 2,092,476 2,307,705 91%2015 Smart Streets Bond Debt Service 756- 854,234 - 1,650 - - - - - - - - 855,884 1,712,819 50%2015 Park Bond Debt Service757- 185,516 - - - - - - - - - - 185,516 374,382 50%2017 Eddy St. Commons Bond Capital 759- - - - - - - - - - - - - 25,681 0%2017 Eddy St. Commons Bond Debt 760- 744,500 - - - - - - - - - - 744,500 1,710,875 44%Total Capital & Debt Service2,666,927 5,986,664 2,312,956 1,469,860 - - - - - - - - 12,436,407 48,262,989 26%OtherInternal Service FundsIT / Innovation /311 Call Center 279 677,216 1,001,326 799,348 534,652 - - - - - - - - 3,012,542 10,431,838 29%Employee Benefits711 837,113 1,677,279 1,811,791 1,337,862 - - - - - - - - 5,664,046 18,740,402 30%Unemployment Comp713 13,632 5,737 44 2,648 - - - - - - - - 22,061 55,000 40%Parental Leave Fund714 7,250 10,936 19,229 8,544 - - - - - - - - 45,959 253,846 18%Sub Total1,535,210 2,695,278 2,630,412 1,883,706 - - - - - - - - 8,744,607 29,481,086 30%MiscellaneousGift, Donation, Bequest217 36,953 21,348 24,447 57,325 - - - - - - - - 140,073 806,105 17%Loss Recovery227 69,630 - - - - - - - - - - - 69,630 69,630 100%Human Rights Federal Grants258 45,493 12,773 19,048 21,549 - - - - - - - - 98,862 282,833 35%American Rescue Plan263- - 1,361 16,207 - - - - - - - - 17,567 - NA COVID-19 Response264 505,696 216,130 253,683 217,574 - - - - - - - - 1,193,082 2,691,004 44%Sub Total657,771 250,251 298,538 312,654 - - - - - - - - 1,519,214 3,849,572 39%Fiduciary FundsFire Pension701 346,209 344,372 345,182 339,276 - - - - - - - - 1,375,038 4,496,259 31%Police Pension702 515,145 521,956 499,533 496,414 - - - - - - - - 2,033,048 6,057,740 34%Sub Total861,354 866,328 844,715 835,690 - - - - - - - - 3,408,086 10,553,999 32%Total Other3,054,335 3,811,857 3,773,665 3,032,050 - - - - - - - - 13,671,908 43,884,658 31%Total Civil City26,180,730 25,693,807 23,544,251 26,049,794 - - - - - - - - 101,468,582 375,854,322 27%28 City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: April 30, 2021Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Development Area 324 4,666,480 137,511 1,797,876 455,153 - - - - - - - - 7,057,020 27,514,708 26%TIF West Washington422- 518 - 1,600 - - - - - - - - 2,118 358,843 1%TIF River East Development Area 429 68,946 77,104 690 395,845 - - - - - - - - 542,585 3,216,913 17%TIF Southside Development #1 430 174,680 47,514 111,784 51,365 - - - - - - - - 385,343 5,018,516 8%TIF Douglas Road435- 1,368 - 3,808 - - - - - - - - 5,175 90,283 6%TIF River East Residential Area 436 1,981,000 246,664 205,104 673,180 - - - - - - - - 3,105,948 5,583,681 56%Sub Total6,891,106 510,679 2,115,453 1,580,950 - - - - - - - - 11,098,188 41,782,944 27%Redevelopment FundsRedevelopment General433 23,995 302,724 150,846 13,950 - - - - - - - - 491,515 813,297 60%Certified Technology Park439- - - - - - - - - - - - - - NA 2018 TIF Park Bond Capital452 30,228 - 22,800 7,637 - - - - - - - - 60,665 2,578,007 2%Airport Urban Enterprise Zone 454- - - - - - - - - - - - - - NA Sub Total54,223 302,724 173,646 21,587 - - - - - - - - 552,181 3,391,303 16%Debt Service FundsAirport 2003 Debt Reserve315937 294 268 1,554 - - - - - - - - 3,052 40,000 8%SBCDA 2003 Debt Reserve328 1,567 491 447 2,598 - - - - - - - - 5,103 50,000 10%2019 South Shore Double Tracking 352- 512,875 - - - - - - - - - - 512,875 1,027,750 50%Sub Total2,504 513,659 715 4,151 - - - - - - - - 521,030 1,117,750 47%Total Redevelopment Funds6,947,833 1,327,062 2,289,814 1,606,689 - - - - - - - - 12,171,398 46,291,997 26%Total Expenditures33,128,564 27,020,869 25,834,065 27,656,483 - - - - - - - - 113,639,980 422,146,319 27%29 Civil City DebtCapital Leases147 2016 Central Services - Print Shop Copier 2016 N/A 2020 222 Monthly 32,525 1,838 - 1,838 16 - 1,854 148 2016 Central Services - Print Shop Copier2016 N/A 2020 222 Monthly 11,413 645 - 645 6 - 651 149 2016 Vehicle/Equip Lease No. 12016 N/A 2021 Various Biannual 3,339,830 345,933 - 345,933 2,764 - 348,697 152 2016 Vehicle/Equip Lease No. 22016 N/A 2021 Various Biannual 3,992,549 823,956 - 823,956 9,420 - 833,376 153 2016 Vehicle/Equip Lease Amendment No. 12016 N/A 2021 201 Biannual 78,808 16,243 - 16,243 186 - 16,429 154 2016 Vehicle/Equip Lease No. 32016 N/A 2021 Various Biannual 1,256,097 258,698 - 258,698 2,910 - 261,609 158 2017 Vehicle/Equip Lease No. 12017 N/A 2022 Various Biannual 2,916,500 1,209,108 - 598,320 21,980 610,788 620,300 160 2017 HP Computer Lease #142017 N/A 2021 Various Monthly 10,305 1,171 - 1,171 11 - 1,182 162 2017 Vehicle/Equip Lease No. 22017 N/A 2022 404 Biannual 1,632,000 671,622 - 332,563 11,448 339,059 344,011 164 2017 HP Computer Lease #162017 N/A 2021 Various Monthly 108,922 26,750 - 26,750 670 - 27,420 166 2018 Police Radio Equipment Lease Purchase2018 N/A 2021 404 Biannual 2,240,967 584,102 - 584,102 15,898 - 600,000 167 2017 HP Computer Lease #152018 N/A 2022 279 Monthly 9,698 3,378 - 2,345 94 1,033 2,439 170 2018 HP Computer Lease #172018 N/A 2023 279 Monthly 9,092 3,683 - 2,201 121 1,481 2,322 171 2018 Vehicle/Equip Lease #1 (PNC) Sched 12018 N/A 2023 Various Biannual 5,898,310 3,057,462 - 1,196,093 76,218 1,861,369 1,272,311 172 2018 AT&T Lease 12018 N/A 2021 279 Monthly 27,101 3,993 - 3,993 46 - 4,040 173 2018 Canon Copier Leases 1 & 22018 N/A 2021 279 Monthly 297,967 163,790 - 60,664 6,812 103,126 67,476 174 2018 HP Computer Lease #182018 N/A 2022 279 Monthly 214,471 100,679 - 51,484 4,075 49,194 55,559 176 2018 AT&T Lease 32018 N/A 2021 279 Monthly 16,230 4,737 - 4,737 101 - 4,838 177 2018 Vehicle/Equip Lease #22018 N/A 2023 Various Biannual 522,878 320,450 - 103,448 9,422 217,002 112,870 178 2018 Fitness Equipment Lease2018 N/A 2023 201 Annual 205,473 123,645 - 38,720 7,802 84,925 46,522 179 2019 AT&T Lease 42019 N/A 2021 279 Monthly 11,520 4,019 - 4,019 102 - 4,121 180 2018 HP Computer Lease #192018 N/A 2023 279 Monthly 36,860 20,400 - 8,505 795 11,894 9,301 181 2019 Dell Computer Equipment Lease2019 N/A 2022 279 Biannual 7,984 3,293 - 1,589 238 1,704 1,827 182 2019 Vehicle/Equip Lease #12019 N/A 2024 Various Biannual 1,472,985 1,046,121 - 290,471 22,205 755,651 312,676 183 2018 Golf Cart Lease2018 N/A 2022 201 Annual 146,287 62,827 - 30,647 3,141 32,180 33,789 184 2019 Dell Computer Equipment Lease 22019 N/A 2023 279 Annual 51,468 31,976 - 10,280 1,162 21,695 11,442 185 2019 AT&T Lease 52019 N/A 2022 279 Monthly 17,310 7,527 - 5,984 239 1,543 6,223 186 2019 Golf Cart Lease2019 N/A 2023 201 Annual 168,970 106,282 - 33,714 5,314 72,569 39,028 187 2018 HP Computer Lease #212019 N/A 2023 279 Monthly 237,388 175,066 - 51,893 7,551 123,173 59,445 188 2019 AT&T Lease 62019 N/A 2022 279 Monthly 8,755 4,297 - 3,002 146 1,295 3,148 189 2019 AT&T Lease 72019 N/A 2022 279 Monthly 5,400 2,650 - 1,851 90 799 1,941 190 2019 Canon Copier Lease 32019 N/A 2023 279 Monthly 5,584 3,544 - 1,194 150 2,350 1,344 191 2019 Canon Copier Lease 42019 N/A 2023 279 Monthly 3,514 2,264 - 842 94 1,422 936 192 2019 Canon Copier Lease 52019 N/A 2023 279 Monthly 9,249 5,995 - 2,309 247 3,686 2,556 193 2019 Canon Copier Lease 62019 N/A 2023 279 Monthly 11,464 7,894 - 2,838 330 5,056 3,168 194 2019 Dell Equipment Lease 3 (Fire)2019 N/A 2023 279 Annual 3,800 2,387 - 758 116 1,629 874 195 2019 Wireless Controller Consolidation Lease2019 N/A 2021 279 Annual 89,329 30,510 - 30,510 758 - 31,269 196 2019 HP Computer Lease #202019 N/A 2023 279 Monthly 24,205 18,347 - 5,316 842 13,031 6,159 197 2019 Lease of SmartNet & VOIP2019 N/A 2022 279 Annual 286,353 192,785 - 95,438 3,856 97,347 99,294 198 2019 AT&T Lease 82019 N/A 2022 279 Monthly 6,034 3,958 - 2,018 151 1,940 2,169 199 2019 AT&T Lease 92019 N/A 2022 279 Monthly 10,059 6,297 - 3,375 201 2,923 3,576 201 2020 Dell Equipment Lease 4 (Water Works)2020 N/A 2024 279 Annual 33,000 25,457 - 5,720 1,824 19,737 7,543 202 2020 HP Computer Lease #222020 N/A 2024 279 Monthly 39,800 31,467 - 8,568 1,285 22,899 9,853 203 2020 VLocker Equipment Lease Purchase2020 N/A 2025 201 Annual 86,961 62,126 - - - 62,126 - 204 2020 AT&T Lease 102020 N/A 2023 279 Monthly 18,103 13,826 - 5,955 553 7,872 6,508 205 2020 Dell Computer Equipment Lease 5 (equip for Water Works) 2020 N/A 2024 279 Annual 11,455 8,836 - 1,985 633 6,851 2,618 206 2020 HP Computer Lease #232020 N/A 2024 279 Monthly 29,652 25,016 - 6,380 803 18,635 7,184 207 2020 Dell Computer Equipment Lease 6 (equip for various depts) 2020 N/A 2023 279 Annual 217,111 159,246 - 50,793 7,073 108,453 57,865 208 2020 Canon Copier Lease 72020 N/A 2023 279 Monthly 3,575 3,006 - 1,170 90 1,836 1,260 PmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt Payments30 PmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsCivil City DebtCapital Leases continued209 2020 Vehicle/Equip Lease #1 2020 N/A 2025 Various Biannual 6,156,108 6,156,108 - 1,209,127 58,706 4,946,981 1,267,832 211 2020 Canon Copier Lease 82020 N/A 2023 279 Monthly 5,625 5,301 - 1,989 171 3,312 2,160 213 2021 Canon Copier Lease 92021 N/A 2023 279 Monthly 2,566 - 2,566 638 114 1,927 752 214 2021 Network Solutions Cisco Infrastructure Lease2021 N/A 2025 279 Annual 900,000 - 900,928 218,757 1,658 682,171 220,415 Total City Capital Lease Debt32,939,605 15,950,711 903,494 6,551,542 290,638 10,302,663 6,842,180 Bonds25 2012 Water Works Refunding Revenue Bonds2002 2012 2023 625 Biannual 5,975,000 835,000 - 410,000 16,700 425,000 426,700 36 2010 Bldg Corp Lease Rental Rev Refunding Bonds2001 2010 2021 755 Biannual 9,250,000 330,000 - 330,000 6,600 - 336,600 39 2012 Bldg Corp Mortgage Refunding Bonds (Fire/Police Bldgs) 2003 2012 2023 755 Biannual 21,335,000 3,670,000 - 1,420,000 146,750 2,250,000 1,566,750 69 2009 Water Works Revenue Bonds, Series B2009 2019 2030 625 Biannual 2,814,257 2,814,257 - - 161,117 2,814,257 161,117 80 2020 Sewage Works Revenue Bonds Refunding 20102010 2020 2030 649 Biannual 4,830,000 4,680,000 - 390,000 187,200 4,290,000 577,200 93 2011 Sewage Works Revenue Bonds 2011 N/A 2031 649 Biannual 21,500,000 13,560,000 - 1,005,000 537,375 12,555,000 1,542,375 99 2012 Water Works Revenue Bonds2012 N/A 2033 625 Biannual 8,300,000 5,465,000 - 385,000 176,861 5,080,000 561,861 101 2012 Sewage Works Revenue Bonds 2012 N/A 2032 649 Biannual 25,000,000 16,540,000 - 1,150,000 399,680 15,390,000 1,549,680 105 2013A Sewage Works Refunding Revenue Bonds2013 N/A 2024 649 Biannual 14,765,000 2,785,000 - 675,000 54,029 2,110,000 729,029 116 2013 Bldg Corp Mortgage Bonds (Fire St #5 & Training Tower) 2013 N/A 2033 755 Biannual 5,580,000 4,220,000 - 250,000 149,355 3,970,000 399,355 133 2014 St. Joseph County PSAP Revenue Bonds2014 N/A 2034 408 Monthly 2,657,697 1,878,241 - 139,344 59,927 1,738,897 199,271 141 2015 Redev Authority Lease Rental Revenue Bonds (Parks) 2015 N/A 2035 757 Biannual 5,605,000 4,535,000 - 225,000 149,381 4,310,000 374,381 145 2015 Sewage Works Refunding Bonds2015 N/A 2025 649 Biannual 27,440,000 14,495,000 - 2,775,000 289,900 11,720,000 3,064,900 156 2016 Waterworks Refunding Bonds2016 N/A 2027 625 Biannual 3,300,000 1,775,000 - 275,000 53,250 1,500,000 328,250 163 2017 Taxable Econ. Develop. Revenue Bonds (Eddy St Phase II) 2017 N/A 2037 760 Biannual 25,000,000 24,780,000 - 475,000 1,235,875 24,305,000 1,710,875 165 2017 Park District Bonds, Series 2017A-K2017 N/A 2033 312 Biannual 14,075,000 12,170,000 - 825,000 364,190 11,345,000 1,189,190 168 2018 General Obligation Bonds (Fire St #9 & Training Classroom) 2018 N/A 2038 287 Biannual 5,045,000 4,605,000 - 205,000 140,306 4,400,000 345,306 175 2018 Econ. Develop. Revenue Bonds (Potawatomi Zoo)2018 N/A 2034 408 Biannual 3,440,000 3,175,000 - 175,000 149,100 3,000,000 324,100 215 2021 EDIT Infrastructure Bonds2021 N/A 2036 755 Biannual 7,610,000 - 7,610,000 150,000 70,964 7,460,000 220,964 Total City Bond Debt213,521,953 122,312,498 7,610,000 11,259,344 4,348,561 118,663,154 15,607,905 Interfund Loan82 2010 Interfund Loan from Fund 404 to UDAG Fund 4102010 N/A 2026 410 Biannual 2,700,000 380,253 - 24,000 - 356,253 24,000 84 2013 Major Moves-Triangle Development Interfund Loan2011 2013 2029 436 Biannual 1,558,050 938,982 - 102,623 18,269 836,359 120,892 85 2013 Major Moves-Eddy Street Commons Interfund Loan2011 2013 2026 436 Biannual 3,942,529 1,040,537 - 324,414 48,022 716,123 372,436 212 2020 Interfund Loan from Fund 641 to Fund 6102020 N/A 2021 610 One-time 250,000 250,000 - 250,000 - - 250,000 Total City Interfund Loan Debt8,450,579 2,609,773 - 701,037 66,291 1,908,735 767,328 Loan Payable68 2009 Water Works Improvements - State Revolving Fund2009 N/A 2030 625 Biannual 427,400 244,589 - 23,877 8,243 220,712 32,120 70 2009 Sewage Works Improvements - State Revolving Fund 2009 N/A 2028 649 Biannual 3,297,000 1,571,844 - 181,519 44,168 1,390,325 225,687 139 2015 Century Center Energy QECB Conservation Bond2015 N/A 2031 672 Biannual 4,167,897 3,370,300 - 291,274 115,437 3,079,026 406,711 Total City Loan Payable Debt7,892,297 5,186,733 - 496,670 167,848 4,690,063 664,518 Total Civil City Debt262,804,434 146,059,714 8,513,494 19,008,593 4,873,337 135,564,615 23,881,930 31 PmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsRedevelopment Commission DebtCapital Leases13 2006 Main/Colfax Garage - Transpo Lease (Parking Garage Purch) 2006 N/A 2025 324 Biannual 2,510,278 875,207 - 158,193 41,807 717,014 200,000 Total Redevelopment Capital Lease Debt2,510,278 875,207 - 158,193 41,807 717,014 200,000 Loans Payable3 2001 Indiana Develop. Finance Authority (Bosch) - Nonforgivable 2001 N/A 2021 210 Qtrly 1,040,000 35,604 - 35,604 401 - 36,005 Total Redevelopment Loan Payable Debt1,040,000 35,604 - 35,604 401 - 36,005 Revenue Bonds5 2011A Indiana Bond Bank Special Program Bonds (TIF A) 2003 2011 2024 324 Biannual 19,795,000 6,855,000 - 1,590,000 328,640 5,265,000 1,918,640 6 2011A Indiana Bond Bank Special Program Bonds (TIF B)2003 2011 2024 324 Biannual 14,420,000 3,905,000 - 905,000 187,266 3,000,000 1,092,266 12 2014 Redev District Special Taxing District Refunding Bonds 2002 2014 2022 324 Biannual 6,620,000 470,000 - 470,000 14,100 - 484,100 54 2015 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2015 2027 436 Biannual 36,000,000 24,530,000 - 1,515,000 947,956 23,015,000 2,462,956 62 2013 Redev Authority Lease Rental Revenue Refunding Bonds 2008 2013 2026 324 Biannual 4,655,000 1,920,000 - 335,000 55,713 1,585,000 390,713 135 2015 Redev Authority Lease Rental Revenue Bonds (Smart Streets) 2015 N/A 2037 324 Biannual 25,000,000 21,630,000 - 1,030,000 680,819 20,600,000 1,710,819 169 2018 Redev District Revenue Bonds (Parks Improvements) 2018 N/A 2033 324 Biannual 11,995,000 10,255,000 - 685,000 302,550 9,570,000 987,550 200 2019 South Shore Double Tracking Bonds2019 N/A 2030 324 Biannual 7,985,000 7,715,000 - 650,000 377,750 7,065,000 1,027,750 2102020 TIF Library Bonds2020 N/A 2037 324 Biannual 4,225,000 4,225,000 - 75,000 83,352 4,150,000 158,352 Total Redevelopment Revenue Bond Debt130,695,000 81,505,000 - 7,255,000 2,978,146 74,250,000 10,233,146 Total Redevelopment Commission Debt134,245,278 82,415,811 - 7,448,797 3,020,354 74,967,014 10,469,151 Total Debt397,049,712 228,475,526 8,513,494 26,457,390 7,893,691 210,531,629 34,351,081 32 City of South BendStaffing HeadcountFull-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 8 7 7 7 8 - - - - - - - - Community Initiatives4 4 4 4 4 - - - - - - - - City Clerk5 5 5 4 4 - - - - - - - - Community Police Review Board 1 - - - - - - - - - - - - Common Council9 9 9 9 9 - - - - - - - - Controller's Office22 21 19 20 20 - - - - - - - - Human Resources7 6 6 5 5 - - - - - - - - Diversity & Inclusion3 3 3 3 3 - - - - - - - - Human Rights4 3 3 2 2 - - - - - - - - Legal Department12 12 12 11 9 - - - - - - - - Engineering24 24 23 24 24 - - - - - - - - Office of Sustainability1 - - - - - - - - - - - - AmeriCorps Grant Program2 1 1 1 1 - - - - - - - - Police Department227 223 221 222 214 - - - - - - - - Police Crime Lab7 6 6 6 6 - - - - - - - - Fire Department216 212 212 221 212 - - - - - - - - EMS4 4 4 4 4 - - - - - - - - Morris Performing Arts Center 10 8 9 9 9 - - - - - - - - 566 548 544 552 534 - - - - - - - - 201 - Parks & RecreationAdministration6 5 5 5 6 - - - - - - - - Maintenance46 48 49 49 48 - - - - - - - - Golf Courses8 8 8 7 7 - - - - - - - - Recreation17 18 18 18 17 - - - - - - - - Marketing & Events9 9 8 8 9 - - - - - - - - 86 88 88 87 87 - - - - - - - - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 52 51 52 51 - - - - - - - - Curb & Sidewalk8 7 7 8 8 - - - - - - - - 59 59 58 60 59 - - - - - - - - 211 - Department of Community InvestmentCommunity Investment28 27 27 27 26 - - - - - - - - Historic Preservation2 2 2 2 1 - - - - - - - - 30 29 29 29 27 - - - - - - - - 221 - Rental Units RegulationRental Unit Inspection4 3 3 3 3 - - - - - - - - April 30, 202133 City of South BendStaffing HeadcountApril 30, 2021Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec222 - Central ServicesEquipment Services 31 26 27 26 26 - - - - - - - - Radio Shop3 3 3 2 2 - - - - - - - - Building Maintenance3 2 2 3 3 - - - - - - - - Facilities Management1 1 1 1 1 - - - - - - - - 38 32 33 32 32 - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.17 18 17 17 17 - - - - - - - - NEAT Crew4 4 4 4 4 - - - - - - - - Animal Resource Center9 9 9 9 9 - - - - - - - - 30 31 30 30 30 - - - - - - - - 249 - Public Safety LOITPolice Department49 41 41 41 49 - - - - - - - - Fire Department49 41 41 41 49 - - - - - - - - 98 82 82 82 98 - - - - - - - - 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 - - - - - - - - HUD1 1 1 1 1 - - - - - - - - 2 2 2 2 2 - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center7 7 7 7 7 - - - - - - - - Innovation & Technology23 22 22 22 22 - - - - - - - - 30 29 29 29 29 - - - - - - - - 600 - Consolidated Building FundBuilding Department15 14 14 14 14 - - - - - - - - 610 - Solid WasteSolid Waste24 24 24 23 22 - - - - - - - - 620 - Water WorksWater Works67 61 61 63 62 - - - - - - - - 640 - Sewer InsuranceSewer Repair2 2 2 2 2 - - - - - - - - 34 City of South BendStaffing HeadcountApril 30, 2021Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec641 - Sewage Works Sewers 35 35 34 34 35 - - - - - - - - Concrete Crew4 4 4 4 4 - - - - - - - - Wastewater44 42 42 41 41 - - - - - - - - Organic Resources6 6 6 6 6 - - - - - - - - 89 87 86 85 86 - - - - - - - - 670 - Century CenterCentury Center7 5 5 5 5 - - - - - - - - Total Full-Time Employees by Fund1,147 1,096 1,090 1,098 1,092 - - - - - - - - Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecGeneral GovernmentMayor's Office 8 7 7 7 8 - - - - - - - - Community Initiatives4 4 4 4 4 - - - - - - - - City Clerk5 5 5 4 4 - - - - - - - - Community Police Review Board 1 - - - - - - - - - - - - Common Council9 9 9 9 9 - - - - - - - - Controller's Office22 21 19 20 20 - - - - - - - - Human Resources7 6 6 5 5 - - - - - - - - Diversity & Inclusion3 3 3 3 3 - - - - - - - - Human Rights6 5 5 4 4 - - - - - - - - Legal Department12 12 12 11 9 - - - - - - - - Central Services38 32 33 32 32 - - - - - - - - 115 104 103 99 98 - - - - - - - - Public WorksEngineering24 24 23 24 24 - - - - - - - - Office of Sustainability1 - - - - - - - - - - - - AmeriCorps Grant Program2 1 1 1 1 - - - - - - - - Streets & Sewers100 100 98 100 100 - - - - - - - - Solid Waste24 24 24 23 22 - - - - - - - - Wastewater44 42 42 41 41 - - - - - - - - Organic Resources6 6 6 6 6 - - - - - - - - Water Works67 61 61 63 62 - - - - - - - - 268 258 255 258 256 - - - - - - - - 35 City of South BendStaffing HeadcountApril 30, 2021Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 232 226 225 220 220 - - - - - - - - Police - Civilians43 40 40 42 42 - - - - - - - - Police - Police Recruit8 4 3 7 7 - - - - - - - - Fire/EMS - Sworn Firefighters 256 250 250 250 249 - - - - - - - - Fire/EMS - Civilians7 7 7 7 7 - - - - - - - - Fire/EMS - Fire Recruits6 - - 9 9 - - - - - - - - 552 527 525 535 534 - - - - - - - - Venues, Parks & ArtsParks & Recreation86 88 88 87 87 - - - - - - - - Morris Performing Arts Center 10 8 9 9 9 - - - - - - - - Century Center7 5 5 5 5 - - - - - - - - 103 101 102 101 101 - - - - - - - - Department of Community InvestmentCommunity Investment30 29 29 29 27 - - - - - - - - Code Enforcement34 34 33 33 33 - - - - - - - - Building Department15 14 14 14 14 - - - - - - - - 79 77 76 76 74 - - - - - - - - Department of Innovation & Technology30 29 29 29 29 - - - - - - - - Total Full-Time Employees by Activity1,147 1,096 1,090 1,098 1,092 - - - - - - - - Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundLegal Department 1 1 1 1 - - - - - - - - Engineering 1 1 1 1 - - - - - - - - Police Department 17 18 20 20 - - - - - - - - Police Crime Lab 1 1 2 2 - - - - - - - - Fire Department 1 1 1 1 - - - - - - - - Morris Performing Arts Center 5 5 4 4 - - - - - - - - 26 27 29 29 - - - - - - - - 201 - Parks & RecreationMaintenance 17 18 21 19 - - - - - - - - Golf Courses40 40 51 51 - - - - - - - - Recreation23 23 24 24 - - - - - - - - Marketing & Events- - 1 1 - - - - - - - - 80 81 97 95 - - - - - - - - 36 City of South BendStaffing HeadcountApril 30, 2021Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec202 - Motor Vehicle HighwayStreets/Traffic & Lighting2 2 2 1 - - - - - - - - 211 - Department of Community InvestmentHistoric Preservation1 1 1 1 - - - - - - - - 222 - Central ServicesEquipment Services1 1 1 1 - - - - - - - - 230 - Code Enforcement FundNeighborhood Code Enforce.1 1 1 1 - - - - - - - - Animal Resource Center1 1 1 1 - - - - - - - - 2 2 2 2 - - - - - - - - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 - - - - - - - - 620 - Water WorksWater Works2 2 2 2 - - - - - - - - 641 - Sewage Works Sewers5 5 5 5 - - - - - - - - 670 - Century CenterCentury Center3 3 3 3 - - - - - - - - Total Part-Time Employees by Fund123 125 143 140 - - - - - - - - Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 2 2 2 2 - - - - - - - - City Clerk 2 2 2 2 - - - - - - - - Common Council 6 6 6 6 - - - - - - - - Human Resources 1 1 2 3 - - - - - - - - Engineering 1 1 - - - - - - - - - - AmeriCorps Grant Program 10 10 10 10 - - - - - - - - Police Department - - - 2 - - - - - - - - 22 22 22 25 - - - - - - - - 37 City of South BendStaffing HeadcountApril 30, 2021Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec201 - Parks & RecreationMaintenance 9 8 8 15 - - - - - - - - Golf Courses 9 9 9 10 - - - - - - - - Recreation 59 59 31 33 - - - - - - - - 77 76 48 58 - - - - - - - - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting - - 5 6 - - - - - - - - Curb & Sidewalk- - 1 1 - - - - - - - - - - 6 7 - - - - - - - - 230 - Code Enforcement FundNEAT Crew1 1 1 1 - - - - - - - - Animal Resource Center2 2 2 2 - - - - - - - - 3 3 3 3 - - - - - - - - 610 - Solid WasteSolid Waste- - - 1 - - - - - - - - 620 - Water WorksWater Works1 1 1 - - - - - - - - - 641 - Sewage Works Sewers3 3 7 7 - - - - - - - - Wastewater- - 1 1 - - - - - - - - 3 3 8 8 - - - - - - - - Total Paid Temporary, Seasonal, and Intern Staff106 105 88 102 - - - - - - - - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull Time Staff1,147 1,096 1,090 1,098 1,092 - - - - - - - - Part Time Staff123 125 143 140 - - - - - - - - Temporary / Seasonal106 105 88 102 - - - - - - - - City Total1,147 1,325 1,320 1,329 1,334 - - - - - - - - 38 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name General Fund Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 42,705,987 40,660,123 39,300,913 39,300,913 - - 39,300,913 0% Intergov./ Shared Revenues 4,750,922 4,837,992 3,943,752 3,943,752 127,334 127,334 3,816,418 3% Intergov./ Grants 419,724 191,097 177,238 177,238 69,868 69,868 107,370 39% Licenses & Permits 283,282 281,230 265,025 265,025 115,562 115,562 149,463 44% Charges for Services 1,626,516 4,468,596 4,713,599 4,813,999 1,670,025 1,670,025 3,143,974 35% Fines, Forfeitures, and Fees 24,068 5,298 8,525 8,525 1,923 1,923 6,602 23% Interest Earnings 907,722 309,268 548,936 548,936 139,765 139,765 409,171 25% Donations 1,534,957 1,357,432 1,452,800 1,452,800 - - 1,452,800 0% Other Income 1,602,843 1,706,245 1,459,420 1,359,020 307,770 307,770 1,051,250 23% Interfund Allocation Reimb 7,460,048 8,563,135 9,896,054 9,896,054 3,298,670 3,298,670 6,597,384 33% Interfund Transfers In 135,000 6,283,500 2,827,215 2,827,215 1,313,743 1,313,743 1,513,472 46% PILOT 6,340,990 6,221,791 6,154,321 6,154,321 2,051,441 2,051,441 4,102,880 33% Total Revenue 67,792,059 74,885,707 70,747,798 70,747,798 9,096,100 9,096,100 61,651,697 13% Expenditures by Subdivisions Mayor 864,336 1,037,853 1,005,985 1,006,485 312,185 1,470 313,656 692,829 31% Community Initiatives - 300,312 940,881 1,290,881 428,567 250,000 678,567 612,314 53% City Clerk 498,306 512,958 665,083 668,839 212,442 4,958 217,399 451,440 33% Community Police Review Office - - - 123,530 - - - 123,530 0% Common Council 536,158 483,761 693,909 737,921 169,180 69,557 238,737 499,183 32% General City 43,000 44,841 43,000 43,000 43,000 - 43,000 - 100% Finance 2,469,719 2,217,244 2,277,123 2,309,428 718,835 28,265 747,100 1,562,328 32% Human Resources - 597,913 734,444 734,444 233,797 67 233,864 500,580 32% Diversity & Inclusion - 254,986 568,390 700,014 138,724 61,534 200,257 499,757 29% Human Rights General 257,243 267,591 438,592 438,995 89,978 18,608 108,586 330,409 25% Legal Dept 1,177,385 1,299,029 1,557,916 1,559,166 510,097 10,629 520,726 1,038,440 33% Police General 30,011,366 27,639,992 30,551,690 30,712,105 10,245,881 176,455 10,422,335 20,289,770 34% Crime Lab - 552,838 797,312 798,425 224,068 400 224,468 573,957 28% Fire General 21,716,141 26,056,166 26,468,401 26,552,821 8,906,328 226,915 9,133,242 17,419,579 34% Training Center - 30,175 148,000 148,000 5,711 143 5,854 142,146 4% EMS - 592,302 810,101 816,358 242,377 21,374 263,751 552,607 32% Morris PAC 1,091,053 1,003,966 1,360,920 1,388,573 335,678 62,873 398,551 990,022 29% Palais Royale 358,410 221,414 218,047 225,756 53,852 31,370 85,221 140,535 38% Engineering 2,724,221 2,879,656 3,303,257 3,516,584 1,061,080 157,874 1,218,954 2,297,630 35% Sustainability 171,719 234,165 199,146 226,136 9,714 88 9,802 216,334 4% AmeriCorps 357,600 307,799 417,483 431,824 100,540 7,061 107,601 324,223 25% Streets (Transfer to MVH)- - - - - - - - - Total Expenditures 62,276,656 66,534,960 73,199,680 74,429,285 24,042,033 1,129,640 25,171,672 49,257,613 34% Expenditures by Type Personnel Salaries & Wages 36,055,875 38,858,879 40,770,894 40,955,694 13,581,425 - 13,581,425 27,374,269 33% Fringe Benefits 11,145,074 13,303,099 13,912,565 13,817,555 4,691,913 1,745 4,693,658 9,123,897 34% Other Personnel Costs - - - - - - - - - Total Personnel 47,200,949 52,161,978 54,683,459 54,773,249 18,273,338 1,745 18,275,083 36,498,166 33% Supplies 1,609,558 1,720,163 2,292,821 2,400,993 688,709 164,777 853,487 1,547,507 36% Services & Charges Professional Services 1,380,819 1,755,294 2,045,289 2,500,121 328,041 745,075 1,073,116 1,427,005 43% Printing & Advertising 134,261 83,792 220,773 228,691 31,914 21,372 53,287 175,405 23% Utilities 689,427 663,087 778,508 778,508 244,960 - 244,960 533,548 31% Education & Training 91,606 152,685 241,484 309,260 49,961 7,571 57,532 251,728 19% Travel 87,683 17,787 92,168 78,262 645 1,354 1,999 76,263 3% Repairs & Maintenance 2,110,509 2,191,066 2,460,404 2,576,660 653,493 96,715 750,207 1,826,452 29% Interfund Allocations 7,614,119 6,910,980 9,320,120 9,320,120 3,106,696 - 3,106,696 6,213,424 33% Debt Service Principal 151,720 149,934 149,565 149,565 72,623 - 72,623 76,942 49% Debt Service Interest & Fees 6,245 3,937 2,240 2,240 1,110 - 1,110 1,130 50% Grants & Subsidies 46,026 48,635 325,000 675,000 371,944 2,100 374,044 300,956 55% Other Services & Charges 394,145 500,043 587,849 636,616 218,600 88,929 307,529 329,087 48% Interfund Transfers Out 634,475 175,579 - - - - - - - Total Services & Charges 13,341,034 12,652,819 16,223,400 17,255,043 5,079,986 963,117 6,043,103 11,211,940 35% Capital 125,115 - - - - - - - - Total Expenditures 62,276,656 66,534,960 73,199,680 74,429,285 24,042,033 1,129,640 25,171,672 49,257,613 34% Net Surplus / (Deficit) 5,515,403 8,350,746 (2,451,882) (3,681,487) (14,945,933) (16,075,572) Beginning Cash Balance 38,854,906 44,871,229 53,544,921 Cash Adjustments 500,919 322,946 - Ending Cash Balance 44,871,229 53,544,921 49,863,434 38,136,032 Cash Reserves Target 21,796,830 23,287,236 26,050,250 Fund Purpose: The General Fund is the primary operating fund for City operations including general government, public safety, certain culture & recreation expenses, and certain debt service obligations. The main source of revenue is property taxes. Secondary sources of revenue include auto and commerical vehicle excise tax, business licensing revenue, EMS billing revenue, and payment in lieu of taxes (PILOT) from the Water and Wastewater Utility. Cash Reserves Target 35% of Annual expenditures 39 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name Mayor's Office Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 537,624 568,439 584,707 584,707 180,091 - 180,091 404,616 31% Fringe Benefits 181,423 199,062 208,360 208,360 65,312 - 65,312 143,048 31% Total Personnel 719,047 767,501 793,067 793,067 245,403 - 245,403 547,664 31% Supplies 750 6,028 850 850 1,021 8 1,029 (179) 121% Services & Charges Professional Services - 143,724 7,000 7,000 - - - 7,000 0% Printing & Advertising 18,742 25,634 40,500 40,934 12,478 1,463 13,940 26,994 34% Education & Training 105 - 1,000 1,000 - - - 1,000 0% Travel 5,059 - 5,000 4,500 - - - 4,500 0% Repairs & Maintenance 250 800 150 650 475 - 475 175 73% Interfund Allocations 120,197 93,425 157,918 157,918 52,638 - 52,638 105,280 33% Other Services & Charges 186 740 500 566 171 - 171 395 30% Total Services & Charges 144,539 264,323 212,068 212,568 65,761 1,463 67,224 145,344 32% Capital - - - - - - - - - Total Expenditures 864,336 1,037,853 1,005,985 1,006,485 312,185 1,470 313,656 692,829 31% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city. This department is funded by property tax revenue collected in the General Fund. 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. 40 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Community Initiatives Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 119,402 223,064 223,064 72,772 - 72,772 150,292 33% Fringe Benefits - 46,102 89,817 89,817 29,795 - 29,795 60,022 33% Total Personnel - 165,504 312,881 312,881 102,567 - 102,567 210,314 33% Supplies - - - - - - - - - Services & Charges Professional Services - 134,808 403,000 401,000 - 250,000 250,000 151,000 62% Printing & Advertising - - - 2,000 - - - 2,000 0% Education & Training - - - - - - - - - Grant & Subsidies - - 225,000 575,000 326,000 - 326,000 249,000 57% Other Services & Charges - - - - - - - - - Total Services & Charges - 134,808 628,000 978,000 326,000 250,000 576,000 402,000 59% Capital - - - - - - - - - Total Expenditures - 300,312 940,881 1,290,881 428,567 250,000 678,567 612,314 53% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This is a new division, under the Mayor's Office, to centralize the Administration's efforts to respond to the most pressing issues facing the community. In 2021, 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. 41 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name City Clerk Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 258,911 270,954 310,119 310,119 96,455 - 96,455 213,664 31% Fringe Benefits 85,361 103,502 121,838 121,838 39,570 240 39,810 82,028 33% Total Personnel 344,272 374,456 431,957 431,957 136,024 240 136,264 295,692 32% Supplies 11,385 6,389 4,700 4,700 4,275 - 4,275 425 91% Services & Charges Professional Services 20,177 25,275 27,500 18,793 4,823 393 5,216 13,577 28% Printing & Advertising 33,443 18,528 27,500 29,014 5,126 4,033 9,159 19,855 32% Education & Training 2,880 1,393 3,000 13,600 7,570 - 7,570 6,030 56% Travel 481 342 5,000 1,000 - - - 1,000 0% Repairs & Maintenance 6,491 32,656 5,000 9,000 120 - 120 8,880 1% Interfund Allocations 76,327 48,956 155,926 155,926 51,974 - 51,974 103,952 33% Other Services & Charges 2,849 4,963 4,500 4,850 2,529 292 2,821 2,029 58% Total Services & Charges 142,649 132,113 228,426 232,182 72,142 4,718 76,860 155,323 33% Capital - - - - - - - - - Total Expenditures 498,306 512,958 665,083 668,839 212,442 4,958 217,399 451,440 33% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: We ensure the integrity and accuracy of City records, and liaise between the Common Council, City Administration and South Bend residents fostering relationships and common ground. We accomplish our mission by: - Serving as a responsible steward of information and historical artifacts - Empowering the community to engage - Supporting open and transparent government - Striving for the highest degree of excellence in customer service This department is funded by property tax revenue collected in the General Fund. 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. 42 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name Common Council Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 195,562 187,249 226,304 226,304 63,303 - 63,303 163,001 28% Fringe Benefits 100,195 84,521 143,997 143,997 32,214 - 32,214 111,783 22% Total Personnel 295,757 271,770 370,301 370,301 95,517 - 95,517 274,784 26% Supplies 2,784 2,716 5,000 5,000 628 - 628 4,372 13% Services & Charges Professional Services 162,889 117,174 217,308 257,389 33,833 69,321 103,154 154,235 40% Printing & Advertising 12,558 7,973 9,097 9,097 1,260 - 1,260 7,837 14% Education & Training 496 2,069 12,000 3,470 - - - 3,470 0% Travel 1,378 1,479 10,000 3,300 - - - 3,300 0% Repairs & Maintenance - 34,153 1,255 25,386 18,617 236 18,853 6,533 74% Interfund Allocations 56,532 42,336 54,938 54,938 18,314 - 18,314 36,624 33% Other Services & Charges 3,764 4,091 14,010 9,040 1,011 - 1,011 8,029 11% Total Services & Charges 237,616 209,275 318,608 362,620 73,035 69,557 142,592 220,028 39% Capital - - - - - - - - - Total Expenditures 536,158 483,761 693,909 737,921 169,180 69,557 238,737 499,184 32% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest priority. This department is funded by property tax revenue collected in the General Fund. The 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. 43 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Controller's Office Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 1,619,488 1,353,939 1,445,027 1,445,027 464,179 - 464,179 980,848 32% Fringe Benefits 502,640 480,160 540,798 540,798 157,513 - 157,513 383,285 29% Total Personnel 2,122,128 1,834,099 1,985,825 1,985,825 621,692 - 621,692 1,364,133 31% Supplies 14,283 14,013 16,420 16,825 4,816 73 4,889 11,936 29% Services & Charges Professional Services 51,168 43,980 55,000 86,900 18,213 27,900 46,113 40,788 53% Printing & Advertising 327 1,203 2,000 2,000 874 291 1,165 835 58% Education & Training 7,175 1,994 5,760 5,760 1,412 - 1,412 4,348 25% Travel 12,343 2,045 6,000 3,000 - - - 3,000 0% Repairs & Maintenance 784 2,254 1,100 1,100 103 - 103 997 9% Interfund Allocations 228,287 303,227 193,433 193,433 64,473 - 64,473 128,960 33% Other Services & Charges 33,225 14,429 11,585 14,585 7,253 - 7,253 7,332 50% Total Services & Charges 333,308 369,132 274,878 306,778 92,327 28,191 120,519 186,260 39% Capital - - - - - - - - - Total Expenditures 2,469,719 2,217,244 2,277,123 2,309,428 718,835 28,265 747,100 1,562,329 32% 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 ACFR 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, annual comprehensive financial report (ACFR), 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. 44 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Human Resources Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 374,910 446,303 446,303 145,744 - 145,744 300,559 33% Fringe Benefits - 139,389 170,653 170,653 54,784 - 54,784 115,869 32% Total Personnel - 514,299 616,956 616,956 200,527 - 200,527 416,428 33% Supplies - 642 750 750 388 67 455 295 61% Services & Charges Printing & Advertising - 999 7,060 6,560 - - - 6,560 0% Education & Training - 795 3,200 3,200 - - - 3,200 0% Travel - - 3,000 3,000 - - - 3,000 0% Repairs & Maintenance - 100 - 150 150 - 150 - 100% Interfund Allocations - 79,317 97,478 97,478 32,494 - 32,494 64,984 33% Other Services & Charges - 1,760 6,000 6,350 238 - 238 6,113 4% Total Services & Charges - 82,972 116,738 116,738 32,882 - 32,882 83,857 28% Capital - - - - - - - - - Total Expenditures - 597,913 734,444 734,444 233,797 67 233,864 500,580 32% 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. 45 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Diversity & Inclusion Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 165,515 226,777 226,777 67,766 - 67,766 159,011 30% Fringe Benefits - 50,278 75,209 75,209 21,826 - 21,826 53,383 29% Total Personnel - 215,793 301,986 301,986 89,592 - 89,592 212,394 30% Supplies - 74 1,500 1,500 517 - 517 983 34% Services & Charges Professional Services - 14,260 80,000 156,624 27,190 61,534 88,724 67,900 57% Printing & Advertising - 2,025 3,000 3,000 190 - 190 2,810 6% Education & Training - 1,000 100,000 155,000 - - - 155,000 0% Travel - - 10,000 10,000 - - - 10,000 0% Repairs & Maintenance - 50 - - - - - - - Interfund Allocations - 18,942 63,404 63,404 21,132 - 21,132 42,272 33% Other Services & Charges - 2,843 8,500 8,500 102 - 102 8,398 1% Total Services & Charges - 39,119 264,904 396,528 48,615 61,534 110,148 286,380 28% Capital - - - - - - - - - Total Expenditures - 254,986 568,390 700,014 138,724 61,534 200,257 499,757 29% Revenue Charges for Services - - 35,000 35,000 - - 35,000 0% Other Income - 400 - - - - - - Donations - 50,000 - - - - - - Total Revenue - 50,400 35,000 35,000 - - 35,000 100% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Office of Diversity, Equity, Inclusion provides educational opportunities for internal and external stakeholders, direction for equitable policy, process and procedure development for City services, funding disbursement, and underrepresented population entrepreneurship that empowers every employee and resident to thrive. In 2020, the Office of Diversity & Inclusion 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 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) 46 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Human Rights Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 116,754 134,381 238,622 238,622 40,066 - 40,066 198,556 17% Fringe Benefits 30,779 49,745 90,378 90,378 15,793 - 15,793 74,585 17% Total Personnel 147,533 184,125 329,000 329,000 55,859 - 55,859 273,141 17% Supplies 1,022 765 1,000 1,000 681 288 969 31 97% Services & Charges Professional Services 2,902 819 1,070 3,070 1,050 1,384 2,434 636 79% Printing & Advertising - 347 1,571 1,571 - - - 1,571 0% Education & Training 2,320 600 2,500 2,500 - - - 2,500 0% Repairs & Maintenance 9,275 9,716 9,200 9,393 2,876 6,118 8,994 399 96% Interfund Allocations 49,491 27,145 46,175 46,175 15,391 - 15,391 30,784 33% Other Services & Charges 44,701 44,073 48,076 46,286 14,120 10,819 24,938 21,348 54% Total Services & Charges 108,689 82,700 108,592 108,995 33,437 18,320 51,757 57,238 47% Capital - - - - - - - - - Total Expenditures 257,243 267,591 438,592 438,995 89,978 18,608 108,586 330,410 25% Revenue Other Income 39,613 30,069 30,000 30,000 30,022 30,022 (22) 100% Total Revenue 39,613 30,069 30,000 30,000 30,022 30,022 (22) 100% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation or gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to unlock the doors of discrimination. In 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. 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). 47 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name Legal Department Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 798,210 907,628 996,152 996,152 333,186 - 333,186 662,966 33% Fringe Benefits 251,604 298,375 345,475 345,475 112,790 - 112,790 232,685 33% Total Personnel 1,049,814 1,206,003 1,341,627 1,341,627 445,976 - 445,976 895,651 33% Supplies 1,771 3,568 3,550 3,550 144 - 144 3,406 4% Services & Charges Professional Services 475 1,440 2,550 2,550 - - - 2,550 0% Printing & Advertising - 106 500 500 - - - 500 0% Education & Training 10,998 8,063 11,000 11,021 84 21 105 10,916 1% Travel 2,804 - 5,000 5,000 - - - 5,000 0% Repairs & Maintenance - 100 - - - - - - - Interfund Allocations 96,719 62,820 174,889 174,889 58,297 - 58,297 116,592 33% Other Services & Charges 14,804 16,929 18,800 20,029 5,596 10,608 16,205 3,825 81% Total Services & Charges 125,800 89,458 212,739 213,989 63,977 10,629 74,607 139,383 35% Capital - - - - - - - - - Total Expenditures 1,177,385 1,299,029 1,557,916 1,559,166 510,097 10,629 520,726 1,038,440 33% Revenue Charges for Services 66,475 135,710 91,799 91,799 22,836 22,836 68,963 25% Other Income 394 - - - - - - - Interfund Allocation Reimb 54,689 56,529 - - - - - - Total Revenue 121,558 192,239 91,799 91,799 22,836 22,836 68,963 25% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled staff, efficiently and cost effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City. This department is funded by property tax revenue collected in the General Fund. This department also collects revenue for legal services provided to the South Bend Redevelopment Commission. The Interfund Allocation Reimbursement is a transfer from the Liability Insurance Fund (#226) to reimburse the Legal Dept for 50% of personnel costs for Assistant City Attorney. In 2021, the allocation was discontinued as the position was 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. 48 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Engineering Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 1,630,795 1,680,220 1,816,881 1,816,881 601,283 - 601,283 1,215,598 33% Fringe Benefits 515,864 588,063 645,176 645,176 202,724 945 203,669 441,507 32% Total Personnel 2,146,659 2,268,284 2,462,057 2,462,057 804,007 945 804,952 1,657,105 33% Supplies 12,665 5,144 22,700 22,700 1,522 265 1,787 20,913 8% Services & Charges Professional Services 139,573 151,673 150,000 361,831 58,202 155,621 213,823 148,009 59% Printing & Advertising 3,520 1,872 8,535 9,567 913 579 1,492 8,075 16% Education & Training 7,953 1,500 21,000 21,000 271 - 271 20,729 1% Travel 9,682 3,762 15,250 15,273 645 23 668 14,605 4% Repairs & Maintenance 4,840 5,718 26,500 26,500 2,808 - 2,808 23,692 11% Interfund Allocations 365,366 418,440 567,032 567,032 189,008 - 189,008 378,024 33% Debt Service Principal 14,637 10,755 8,259 8,259 2,238 - 2,238 6,021 27% Debt Service Interest & Fees 407 194 624 624 34 - 34 590 5% Other Services & Charges 18,918 12,314 21,300 21,741 1,432 441 1,874 19,868 9% Total Services & Charges 564,896 606,228 818,500 1,031,827 255,552 156,664 412,216 619,613 40% Capital - - - - - - - - - Total Expenditures 2,724,221 2,879,656 3,303,257 3,516,584 1,061,080 157,874 1,218,954 2,297,631 35% Revenue Licenses & Permits 160,730 161,952 127,000 127,000 45,155 45,155 81,845 36% Charges for Services 136,717 415,210 192,000 192,000 48,000 48,000 144,000 25% Other Income 10,321 21,032 5,000 5,000 - - 5,000 0% Interfund Allocation Reimb 1,400,059 1,436,881 1,449,233 1,449,233 483,073 483,073 966,160 33% Total Revenue 1,707,827 2,035,075 1,773,233 1,773,233 576,228 576,228 1,197,005 32% 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. 49 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Office of Sustainability Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 81,071 85,683 85,548 85,548 - - - 85,548 0% Fringe Benefits 26,572 27,950 28,965 28,965 - - - 28,965 0% Total Personnel 107,643 113,634 114,513 114,513 - - - 114,513 0% Supplies 3,934 23,361 1,250 1,338 - 88 88 1,250 7% Services & Charges Professional Services 37,201 74,584 53,000 79,902 3,000 - 3,000 76,902 4% Printing & Advertising - - 675 675 - - - 675 0% Education & Training 18 86 1,400 1,400 - - - 1,400 0% Travel 201 - 2,162 2,162 - - - 2,162 0% Interfund Allocations 19,234 9,740 20,146 20,146 6,714 - 6,714 13,432 33% Other Services & Charges 3,487 12,760 6,000 6,000 - - - 6,000 0% Total Services & Charges 60,142 97,171 83,383 110,285 9,714 - 9,714 100,571 9% Capital - - - - - - - - - Total Expenditures 171,719 234,165 199,146 226,136 9,714 88 9,802 216,334 4% Revenue Other Income - 9,299 - - - - - - Total Revenue - 9,299 - - - - - - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city government and the public. The Office of Sustainability is a division of the Department of Public Works. Goals: - Create a culture of sustainability as “business as usual” across all municipal operations - Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents - Prepare for impacts of climate change in the community - Reduce the community’s greenhouse gas emissions This division is funded by property tax revenue collected in the General Fund. The Office of Sustainability also receives revenue from grants and energy rebates. 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). 50 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name AmeriCorps Grant Program Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 244,129 225,247 263,032 263,032 79,258 - 79,258 183,774 30% Fringe Benefits 40,651 37,207 57,140 57,140 12,759 - 12,759 44,381 22% Total Personnel 284,780 262,454 320,172 320,172 92,017 - 92,017 228,155 29% Supplies 43,669 10,067 30,850 30,850 402 - 402 30,448 1% Services & Charges Professional Services 12,054 31,982 44,051 58,392 7,280 7,061 14,341 44,051 25% Printing & Advertising 594 139 1,200 1,200 - - - 1,200 0% Education & Training 4,769 676 3,624 3,624 - - - 3,624 0% Travel 10,609 726 10,006 10,006 - - - 10,006 0% Repairs & Maintenance - - 400 400 - - - 400 0% Other Services & Charges 1,125 1,755 7,180 7,180 841 - 841 6,339 12% Total Services & Charges 29,151 35,278 66,461 80,802 8,121 7,061 15,182 65,620 19% Capital - - - - - - - - - Total Expenditures 357,600 307,799 417,483 431,824 100,540 7,061 107,601 324,223 25% Revenue Intergov./ Grants 117,240 176,231 177,238 177,238 69,868 69,868 107,370 39% Interfund Transfers In 135,000 105,000 120,000 120,000 40,000 40,000 80,000 33% Total Revenue 252,240 281,231 297,238 297,238 109,868 109,868 187,370 37% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps members. This is a division of the Department of Public Works and works directly with the Office of Sustainability. Goals: - Empower homeowners to understand bills and manage energy and water use. - Assess homes for energy or water savings and safety or health hazards. - Install basic efficiency and weatherization measures. - Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues. - Hold public workshops and education events. This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and interfund 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. 51 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name Police Department Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 17,218,225 15,563,454 16,627,644 16,645,444 5,717,655 - 5,717,655 10,927,789 34% Fringe Benefits 5,275,228 5,423,162 5,468,221 5,450,421 1,916,530 - 1,916,530 3,533,891 35% Total Personnel 22,493,452 20,986,615 22,095,865 22,095,865 7,634,185 - 7,634,185 14,461,680 35% Supplies 905,823 767,165 1,152,960 1,208,016 297,393 118,482 415,875 792,141 34% Services & Charges Professional Services 657,704 765,305 710,000 753,666 107,491 8,697 116,188 637,478 15% Printing & Advertising - 3,288 24,721 24,721 4,146 825 4,971 19,750 20% Utilities 185,066 170,952 174,408 174,408 55,968 - 55,968 118,440 32% Education & Training 350 426 - 100 99 - 99 1 99% Travel 1,339 1,648 250 250 - - - 250 0% Repairs & Maintenance 906,259 871,987 980,199 1,013,972 307,740 1,171 308,911 705,061 30% Interfund Allocations 4,333,272 3,651,431 4,863,457 4,863,457 1,621,153 - 1,621,153 3,242,304 33% Debt Service Principal 137,083 139,178 141,306 141,306 70,385 - 70,385 70,921 50% Debt Service Interest & Fees 5,837 3,742 1,616 1,616 1,076 - 1,076 540 67% Grants & Subsidies 3,026 5,635 57,000 57,000 2,944 2,100 5,044 51,956 9% Other Services & Charges 252,846 272,619 349,908 377,728 143,301 45,179 188,481 189,247 50% Interfund Transfers Out 26,423 - - - - - - - - Total Services & Charges 6,509,206 5,886,212 7,302,865 7,408,224 2,314,303 57,972 2,372,276 5,035,948 32% Capital 102,885 - - - - - - - - Total Expenditures 30,011,366 27,639,992 30,551,690 30,712,105 10,245,881 176,455 10,422,335 20,289,769 34% Revenue Charges for Services - 8,316 - - - - - - Other Income 613,356 655,931 457,000 457,000 48,764 48,764 408,236 11% Donations - - 7,500 7,500 - - 7,500 0% Interfund Transfers In - 1,547,272 - - - - - - Total Revenue 613,356 2,211,518 464,500 464,500 48,764 48,764 415,736 10% Department Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: MISSION: The South Bend Police Department works to safeguard the lives and property of the people we serve, to reduce the incidence and fear of crime, and to resolve problems among residents. The Department, in partnership with our community, strives to protect the life, property, and the personal liberties of all individuals. We believe that the overall quality of life for all residents will improve through the deterrence of criminal activity and an understanding of the diversity of cultures within this community. We also work to build and sustain community-police relationships to advance a culture of trust and inclusion. VISION: To constantly strive for excellence in the quality of police service to help ensure a safe community for everyone. This department is funded by property tax revenue collected in the General Fund. The department also receives reimbursement for officers working at various events and other units. Charges for Services includes $320,000 for the School Resource Officer (SRO) program, $60,000 from the ATF, $7,000 from the DEA, and $7,500 for firearms training of the University of Notre Dame police officers. In 2020, the Police Department received funds from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to help offset public safety personnel overtime costs related to the COVID-19 pandemic. This revenue is represented as an interfund transfer in from the COVID-19 Response Fund (#264). 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). 52 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Police Crime Lab Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 395,207 463,759 463,759 126,318 - 126,318 337,441 27% Fringe Benefits - 142,250 167,982 167,982 42,294 - 42,294 125,688 25% Total Personnel - 537,456 631,741 631,741 168,612 - 168,612 463,129 27% Supplies - 15,373 17,000 18,113 5,933 400 6,333 11,780 35% Services & Charges Professional Services - 8 - - - - - - - Interfund Allocations - - 148,571 148,571 49,523 - 49,523 99,048 33% Other Services & Charges - - - - - - - - - Total Services & Charges - 8 148,571 148,571 49,523 - 49,523 99,048 33% Capital - - - - - - - - - Total Expenditures - 552,838 797,312 798,425 224,068 400 224,468 573,957 28% Revenue Charges for Services - 7,756 - - 6,544 6,544 (6,544) - Total Revenue - 7,756 - - 6,544 6,544 (6,544) - Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division was created to track expenditures related to South Bend Police Department Crime Lab. Crime Lab services offered include: serial number restoration, tool matching, fracture matching, tires and footwear, video analysis, trace evidence examination, distance proximity determination, expert testimony, facial recognition. The Crime Lab plans to offer services to other agencies for a charge. Currently, the Lab provides these services free of charge. Revenue estimates will be set after the demand for services and billable charges are determined. Personnel & Supplies In 2020, seven (7) existing positions 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 will allow the Department to better track expenditures directly related to the Crime Lab. Lab Information Management System (LIMS) In order to manage the workflow and be able to bill other agencies, the City received a grant in 2020 to purchase a Lab Information Management System (LIMS) software solution. LIMS tracks the chain of custody of evidence, test results, and other lab information. In 2020, the City was also awarded a grant to purchase a new lab microscope. The new microscope will be for firearm and tool mark examination, replacing a 13+ year-old microscope. Interfund Allocations Starting in 2021, the Crime Lab will be charged for the Information Technology (IT) Allocation and the Administrative Cost Allocation. 53 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Department Name Fire Department Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 12,884,584 16,374,216 16,126,290 16,228,290 5,410,377 - 5,410,377 10,817,913 33% Fringe Benefits 3,938,049 5,397,609 5,452,133 5,350,133 1,899,835 - 1,899,835 3,450,298 36% Total Personnel 16,822,632 21,771,825 21,578,423 21,578,423 7,310,212 - 7,310,212 14,268,211 34% Supplies 585,336 591,801 666,391 711,569 227,571 39,393 266,964 444,605 38% Services & Charges Professional Services 294,517 233,686 204,000 233,298 60,516 149,621 210,137 23,160 90% Printing & Advertising - 2,063 22,214 12,380 1,487 429 1,915 10,465 15% Utilities 287,600 293,257 340,000 340,000 115,963 - 115,963 224,037 34% Education & Training 51,604 67,844 73,000 73,000 35,739 1,977 37,716 35,284 52% Travel 38,139 6,318 20,500 20,771 - 1,331 1,331 19,440 6% Repairs & Maintenance 1,042,780 1,159,796 1,032,000 1,036,720 306,412 27,470 333,882 702,838 32% Interfund Allocations 1,979,778 1,890,530 2,493,373 2,493,373 831,117 - 831,117 1,662,256 33% Other Services & Charges 5,702 39,047 38,500 53,287 17,310 6,694 24,004 29,284 45% Interfund Transfers Out 608,052 - - - - - - - - Total Services & Charges 4,308,172 3,692,540 4,223,587 4,262,828 1,368,544 187,522 1,556,065 2,706,764 37% Capital - - - - - - - - - Total Expenditures 21,716,141 26,056,166 26,468,401 26,552,821 8,906,328 226,915 9,133,242 17,419,580 34% Revenue Intergov./ Grants 302,484 14,866 - - - - - - Licenses & Permits - 19,227 24,000 24,000 6,351 6,351 17,649 26% Charges for Services 409 337 4,500 4,500 149 149 4,351 3% Donations 345 420 87,800 87,800 - - 87,800 0% Other Income 11,447 6,033 1,000 1,000 508 508 492 51% Interfund Transfers In - 3,474,135 707,215 707,215 607,079 607,079 100,136 86% Total Revenue 314,685 3,515,018 824,515 824,515 614,086 614,086 210,428 74% 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). 54 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Fire Training Center Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Supplies - 13,842 5,000 5,000 772 143 916 4,084 18% Services & Charges Utilities - 5,729 33,000 33,000 4,304 - 4,304 28,696 13% Repairs & Maintenance - 10,605 110,000 110,000 635 - 635 109,365 1% Total Services & Charges - 16,334 143,000 143,000 4,939 - 4,939 138,061 3% Capital - - - - - - - - - Total Expenditures - 30,175 148,000 148,000 5,711 143 5,854 142,145 4% Revenue Charges for Services - 1,050 50,000 50,000 - - 50,000 0% Total Revenue - 1,050 50,000 50,000 - - 50,000 0% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Training Center hosts the recruit academy, as well as other classes to the South Bend Fire Departments as well as other agencies, and is utilized for specialized training. This department is funded by property tax revenue collected in the General Fund and by charges to outside fire departments for their use of the Luther J Taylor Sr. Fire Training Center. Recruitment Academy and other classes are offered to other agencies for a fee. Expenditures are directly related to running the Center and include utilities and maintenance of the facility. Supplies and services needed for classes and equipment for recruits is also accounted for in the Fire Training Center budget. 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). 55 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Emergency Medical Services Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages - 138,124 150,859 150,859 49,707 - 49,707 101,152 33% Fringe Benefits - 75,881 75,932 75,932 26,603 - 26,603 49,329 35% Total Personnel - 214,005 226,791 226,791 76,310 - 76,310 150,481 34% Supplies - 232,073 332,900 339,032 137,588 5,130 142,717 196,314 42% Services & Charges Professional Services - 14,058 80,610 54,735 6,443 8,072 14,515 40,220 27% Printing & Advertising - 220 12,200 12,200 - - - 12,200 0% Education & Training - 66,239 4,000 14,000 4,785 4,989 9,774 4,226 70% Repairs & Maintenance - 2,640 133,600 143,600 520 3,184 3,704 139,896 3% Interfund Allocations - 10,159 - - - - - - - Other Services & Charges - 52,907 20,000 26,000 16,731 - 16,731 9,269 64% Total Services & Charges - 146,224 250,410 250,535 28,479 16,244 44,723 205,811 18% Capital - - - - - - - - - Total Expenditures - 592,302 810,101 816,358 242,377 21,374 263,751 552,606 32% Revenue Charges for Services - 3,491,328 3,593,000 3,593,000 1,534,724 1,534,724 2,058,276 43% Fines, Forfeitures, and Fees - - - - 11 11 (11) - Other Income - 186 - - - - - - Total Revenue - 3,491,515 3,593,000 3,593,000 1,534,735 1,534,735 2,058,265 43% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Emergency Medical Services is a division of the Fire Department. Revenues and expenditures related to EMS billing are tracked in this budget. The Fire Department recovers significant portion of the cost of EMS services through insurance and patient payments. Prior to 2020, the EMS operations were tracked in the EMS Operating Fund (#288). Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities 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. 56 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Morris Performing Arts Center Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 381,917 285,767 539,806 539,806 133,265 - 133,265 406,541 25% Fringe Benefits 147,033 131,601 230,491 231,051 61,572 560 62,132 168,919 27% Total Personnel 528,950 417,368 770,297 770,857 194,836 560 195,396 575,460 25% Supplies 20,954 22,110 25,000 25,200 4,445 440 4,885 20,315 19% Services & Charges Professional Services 2,160 2,518 10,200 15,673 - 5,473 5,473 10,200 35% Printing & Advertising 43,730 15,702 60,000 72,973 5,440 13,454 18,894 54,079 26% Utilities 128,031 112,645 139,100 139,100 37,760 - 37,760 101,340 27% Education & Training 2,938 - - 585 - 585 585 - 100% Travel 5,648 1,469 - - - - - - - Repairs & Maintenance 85,650 34,268 100,000 106,380 8,378 37,779 46,157 60,223 43% Interfund Allocations 240,405 210,875 237,973 237,973 79,325 - 79,325 158,648 33% Other Services & Charges 10,358 11,433 18,350 19,833 5,494 4,582 10,077 9,756 51% Interfund Transfers Out - 175,579 - - - - - - - Total Services & Charges 518,920 564,488 565,623 592,516 136,397 61,873 198,270 394,246 33% Capital 22,230 - - - - - - - - Total Expenditures 1,091,053 1,003,966 1,360,920 1,388,573 335,678 62,873 398,551 990,021 29% Revenue Charges for Services 1,220,096 317,745 700,000 700,000 7,631 7,631 692,369 1% Other Income 46,536 5,930 25,000 25,000 1,141 1,141 23,859 5% Interfund Allocation Reimb - 40,118 86,746 86,746 28,914 28,914 57,832 33% Interfund Transfers In - 55,367 - - - - - - Total Revenue 1,266,632 419,160 811,746 811,746 37,686 37,686 774,060 5% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division accounts for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. It provides improved quality of life to the City citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center is a division under the Department of Venues, Parks & Arts. This division is funded by charges for services including facility rental, concessions, ticket handling fees, and more. If the charges for services don't cover the annual expenditures, the remainder is subsidized by property tax revenue. Highly popular Broadway shows, such as Wicked and Phantom of the Opera, have increased profits over the last few years. There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris/Palais Self-Promotion Fund (#274), and $1.00 deposited into Morris PAC Capital Fund (#416). Starting in 2020, the Parking Garage Fund (#601) will reimburse the Morris PAC for 100% of costs of wages and benefits for the Manager-Facility Operations. This is represented as an Interfund Allocation Reimbursement. There are many Personnel changes in 2021. The Manager I-Assistant Box Office position is not funded and was eliminated. The Manager-Assistant Facility Operations position was transferred from the Palais Royale Division to the Morris PAC Division (within the General Fund #101). The Marketing Manager position was 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). In 2020, $175,579 was transferred to the Morris Capital Fund (#416) to help fund the Morris ceiling repair. Due to the COVID-19 pandemic, the Morris Performing Arts Center was shut down for several months during 2020 and several employees were furloughed. As a result, 2020 actual expenditures for wages & benefits were much lower as compared to prior years. 57 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Division Name Palais Royale Ballroom Fund Number 101 Fund Type General Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Expenditures by Type Personnel Salaries & Wages 88,606 28,543 - - - - - - - Fringe Benefits 49,675 28,243 - - - - - - - Total Personnel 138,282 56,786 - - - - - - - Supplies 5,181 5,031 5,000 5,000 614 - 614 4,386 12% Services & Charges Printing & Advertising 21,346 3,693 - 300 - 300 300 - 100% Utilities 88,730 80,505 92,000 92,000 30,964 - 30,964 61,036 34% Repairs & Maintenance 54,179 26,223 61,000 68,409 4,659 20,757 25,416 42,993 37% Interfund Allocations 48,511 43,637 45,407 45,407 15,143 - 15,143 30,264 33% Other Services & Charges 2,181 5,539 14,640 14,640 2,471 10,313 12,784 1,856 87% Total Services & Charges 214,947 159,596 213,047 220,756 53,238 31,370 84,607 136,149 38% Capital - - - - - - - - - Total Expenditures 358,410 221,414 218,047 225,756 53,852 31,370 85,221 140,535 38% Revenue Charges for Services 197,585 88,843 42,000 142,400 48,791 48,791 93,609 34% Other Income 18,694 4,966 100,400 - - - - - Total Revenue 216,280 93,809 142,400 142,400 48,791 48,791 93,609 34% Division Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This division accounts for the operating expenses of the Palais Royale, a premier banquet/meeting facility. It provides exquisite food and beverage catering service, for both social events and business events, and supports South Bend's downtown economy. The Palais Royale is distinguished by its history and ambiance. The Palais Royale is a division under the Department of Venues, Parks & Arts. This division is funded by property tax revenue collected in the General Fund. 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. As a result of a new catering contract, in 2021, the Palais Royale personnel budget was eliminated. One position (Manager-Assistant Facility Operations) was transferred to the Morris Performing Arts Center budget (within the same fund) and one position was 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 were reduced or eliminated. 58 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Motor Vehicle Highway Fund Number 202 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 3,209,051 2,985,157 3,041,250 3,041,250 1,009,707 1,009,707 2,031,543 33% Intergov./ Grants - - - - 118,046 118,046 (118,046) - Licenses & Permits 3,150 300 3,000 3,000 500 500 2,500 17% Charges for Services 253,301 290,475 232,670 232,670 99,979 99,979 132,691 43% Interest Earnings 165,725 39,751 26,878 26,878 12,284 12,284 14,594 46% Debt Proceeds - 1,778,948 - - - - - - Other Income 42,383 56,716 5,300 5,300 4,895 4,895 405 92% Interfund Allocation Reimb 138,150 149,020 150,163 150,163 50,051 50,051 100,112 33% Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 1,166,664 1,166,664 2,333,336 33% Total Revenue 7,663,825 10,238,117 6,959,261 6,959,261 2,462,126 2,462,126 4,497,135 35% Expenditures by Activity Streets / Traffic & Lighting 9,441,018 7,154,221 7,146,111 8,947,037 4,217,407 510,151 4,727,558 4,219,479 53% Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,952,478 438,215 228,602 666,817 1,285,661 34% Total Expenditures 10,935,727 8,356,994 8,626,401 10,899,515 4,655,622 738,753 5,394,375 5,505,140 49% Expenditures by Type Personnel Salaries & Wages 2,602,952 2,715,345 2,994,880 2,992,926 1,131,370 - 1,131,370 1,861,556 38% Fringe Benefits 970,717 1,138,382 1,240,258 1,242,212 467,968 - 467,968 774,244 38% Total Personnel 3,573,668 3,853,726 4,235,138 4,235,138 1,599,337 - 1,599,337 2,635,800 38% Supplies 1,080,335 1,065,253 764,833 850,775 507,773 32,824 540,597 310,177 64% Services & Charges Professional Services 645,007 255,097 483,476 955,664 194,150 228,602 422,752 532,912 44% Printing & Advertising 222 194 3,250 3,250 639 - 639 2,611 20% Utilities 49,037 44,364 48,231 48,231 21,388 - 21,388 26,843 44% Education & Training 9,540 13,900 15,000 15,000 645 2,200 2,845 12,155 19% Travel 3,391 2,210 5,000 5,000 - - - 5,000 0% Repairs & Maintenance 424,771 699,746 555,941 593,229 361,884 34,588 396,472 196,758 67% Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 473,252 - 473,252 946,504 33% Debt Service Principal 734,901 590,097 920,461 920,461 344,590 - 344,590 575,871 37% Debt Service Interest & Fees 45,227 28,674 47,245 47,245 13,999 - 13,999 33,246 30% Other Services & Charges 177,033 165,904 128,070 129,658 1,858 539 2,396 127,261 2% Interfund Transfers Out 2,500,000 - - - - - - - - Total Services & Charges 6,217,408 3,335,174 3,626,430 4,137,494 1,412,404 265,928 1,678,332 2,459,161 41% Capital 64,316 102,840 - 1,676,108 1,136,108 440,000 1,576,108 100,000 94% Total Expenditures 10,935,727 8,356,994 8,626,401 10,899,515 4,655,622 738,753 5,394,375 5,505,138 49% Net Surplus / (Deficit) (3,271,902) 1,881,123 (1,667,140) (3,940,254) (2,193,496) (2,932,249) Beginning Cash Balance 7,993,003 4,743,203 6,607,820 Cash Adjustments 22,101 (16,506) - Ending Cash Balance 4,743,203 6,607,820 2,667,566 4,242,987 Cash Reserves Target 2,733,932 2,089,248 2,724,879 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target 25% of Annual expenditures This fund accounts for a portion of the Streets & Sewers Division's operations including: Streets, Traffic & Lighting, and Curb & Sidewalk. Streets & Sewers is a division of the Department of Public Works. • Streets: The Streets Division 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. Additionally, Streets maintains around 398 miles of alley surface. Also operating under the Streets Division 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 streetlights. 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 events. 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 to be reviewed by Engineering for bidding as a public works project. This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. This fund receives gas tax and wheel tax revenue from the State of Indiana. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the State, which takes into account population, road and street mileage and other factors. Wheel tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to the local units based on population and road miles. 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. 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). Streets Division - 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. 59 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name MVH Restricted Fund Fund Number 266 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 3,209,051 2,985,157 3,041,250 3,041,250 1,009,707 1,009,707 2,031,543 33% Interest Earnings 15,007 12,589 187 187 4,170 4,170 (3,983) 2230% Total Revenue 3,224,058 2,997,747 3,041,437 3,041,437 1,013,877 1,013,877 2,027,560 33% Expenditures by Type Personnel Salaries & Wages 290,561 221,144 353,095 353,095 4,057 - 4,057 349,038 1% Fringe Benefits 148,185 103,529 140,277 140,277 2,097 - 2,097 138,180 1% Total Personnel 438,746 324,673 493,372 493,372 6,154 - 6,154 487,218 1% Supplies 1,355,841 1,165,290 1,189,768 1,205,112 118,370 57,121 175,491 1,029,621 15% Services & Charges Professional Services - - - 250,000 57,857 191,843 249,700 300 100% Repairs & Maintenance 774,629 1,042,462 1,358,110 1,512,302 201,249 406,209 607,458 904,844 40% Total Services & Charges 774,629 1,042,462 1,358,110 1,762,302 259,105 598,052 857,158 905,144 49% Capital - - - 15,800 - 15,800 15,800 - 100% Total Expenditures 2,569,216 2,532,426 3,041,250 3,476,587 383,629 670,973 1,054,603 2,421,983 30% Net Surplus / (Deficit) 654,842 465,321 187 (435,150) 630,248 (40,725) Beginning Cash Balance - 650,402 1,126,297 Cash Adjustments (4,440) 10,574 - Ending Cash Balance 650,402 1,126,297 691,147 1,810,155 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The MVH Restricted Fund was established in 2019 due to a directive from the State Board of Accounts: Starting on January 1, 2019, the political subdivision must post at the time of receipt of the distribution from the State Motor Vehicle Highway Account fifty percent (50%) of the distribution to MVH Restricted. The political subdivision, by ordinance or resolution, may elect to allocate more than fifty percent (50%) of the distributions to MVH Restricted. During the same fiscal year, the political subdivision may transfer, by ordinance or resolution, the amount allocated in excess of the 50% requirement from MVH Restricted to MVH. In no event can any transfers from MVH Restricted to MVH reduce the fiscal year distributions from the State Motor Vehicle Highway Account below the 50% requirement for MVH Restricted. Any amounts allocated in excess of the required 50% of distributions which remain in MVH Restricted at the end of the fiscal year must remain in MVH Restricted until expended for construction, reconstruction, or preservation. This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. This fund receives gas tax and wheel tax revenue from the State of Indiana. This fund receives gas tax and wheel tax revenue from the State of Indiana. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the State, which takes into account population, road and street mileage and other factors. Wheel tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to the local units based on population and road miles. This fund also receives revenue from interest earned on the fund's cash balance. Qualified Expenditures: Effective July 1, 2018, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. Cash Reserves Target No reserve requirement 60 City of South Bend, Indiana Monthly Financial Report April 30, 2021 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 6,418,102 5,970,315 6,082,500 6,082,500 2,019,414 2,019,414 4,063,086 33% Intergov./ Grants - - - - 118,046 118,046 (118,046) - Licenses & Permits 3,150 300 3,000 3,000 500 500 2,500 17% Charges for Services 253,301 290,475 232,670 232,670 99,979 99,979 132,691 43% Interest Earnings 180,733 52,340 27,065 27,065 16,454 16,454 10,611 61% Debt Proceeds - 1,778,948 - - - - - - Other Income 42,383 56,716 5,300 5,300 4,895 4,895 405 92% Interfund Allocation Reimb 138,150 149,020 150,163 150,163 50,051 50,051 100,112 33% Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 1,166,664 1,166,664 2,333,336 33% Total Revenue 10,887,884 13,235,863 10,000,698 10,000,698 3,476,003 3,476,003 6,524,695 35% Expenditures by Fund Motor Vehicle Highway (#202) 10,935,727 8,356,994 8,626,401 10,899,515 4,655,622 738,753 5,394,375 5,505,140 49% MVH Restricted (#266)2,569,216 2,532,426 3,041,250 3,476,587 383,629 670,973 1,054,603 2,421,984 30% Total Expenditures 13,504,943 10,889,419 11,667,651 14,376,102 5,039,251 1,409,726 6,448,977 7,927,124 45% Expenditures by Activity Streets / Traffic & Lighting 12,010,234 9,686,646 10,187,361 12,423,623 4,601,036 1,181,124 5,782,160 6,641,463 47% Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,952,478 438,215 228,602 666,817 1,285,661 34% Total Expenditures 13,504,943 10,889,419 11,667,651 14,376,102 5,039,251 1,409,726 6,448,977 7,927,124 45% Expenditures by Type Personnel Salaries & Wages 2,893,512 2,936,488 3,347,975 3,346,021 1,135,427 - 1,135,427 2,210,594 34% Fringe Benefits 1,118,902 1,241,911 1,380,535 1,382,489 470,065 - 470,065 912,424 34% Total Personnel 4,012,414 4,178,400 4,728,510 4,728,510 1,605,491 - 1,605,491 3,123,018 34% Supplies 2,436,176 2,230,544 1,954,601 2,055,887 626,143 89,946 716,088 1,339,799 35% Services & Charges Professional Services 645,007 255,097 483,476 1,205,664 252,006 420,445 672,452 533,213 56% Printing & Advertising 222 194 3,250 3,250 639 - 639 2,611 20% Utilities 49,037 44,364 48,231 48,231 21,388 - 21,388 26,843 44% Education & Training 9,540 13,900 15,000 15,000 645 2,200 2,845 12,155 19% Travel 3,391 2,210 5,000 5,000 - - - 5,000 0% Repairs & Maintenance 1,199,400 1,742,208 1,914,051 2,105,532 563,133 440,797 1,003,930 1,101,602 48% Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 473,252 - 473,252 946,504 33% Debt Service Principal 734,901 590,097 920,461 920,461 344,590 - 344,590 575,871 37% Debt Service Interest & Fees 45,227 28,674 47,245 47,245 13,999 - 13,999 33,246 30% Other Services & Charges 177,033 165,904 128,070 129,658 1,858 539 2,396 127,261 2% Interfund Transfers Out 2,500,000 - - - - - - - - Total Services & Charges 6,992,037 4,377,636 4,984,540 5,899,797 1,671,509 863,981 2,535,490 3,364,306 43% Capital 64,316 102,840 - 1,691,908 1,136,108 455,800 1,591,908 100,000 94% Total Expenditures 13,504,943 10,889,419 11,667,651 14,376,102 5,039,251 1,409,726 6,448,977 7,927,123 45% Net Surplus / (Deficit) (2,617,060) 2,346,444 (1,666,953) (4,375,404) (1,563,248) (2,972,975) Beginning Cash Balance 7,993,003 5,393,605 7,734,117 Cash Adjustments 17,661 (5,932) - Ending Cash Balance 5,393,605 7,734,117 3,358,713 6,053,142 Motor Vehicle Highway Budget Summary - Fund 202 & 266 61 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Local Road & Street Fund Number 251 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 1,858,579 1,781,618 1,539,462 1,539,462 613,181 613,181 926,281 40% Intergov./ Grants 117,020 101,082 350,000 350,000 156,308 156,308 193,692 45% Interest Earnings 132,553 43,781 7,007 7,007 10,096 10,096 (3,089) 144% Other Income 38,375 18,968 - - - - - - Interfund Transfers In 2,500,000 - - - - - - - Total Revenue 4,646,528 1,945,448 1,896,469 1,896,469 779,585 779,585 1,116,884 41% Expenditures by Type Supplies 63,646 4,468 350,000 400,548 9,110 50,217 59,326 341,222 15% Services & Charges Professional Services 175,032 200,078 80,000 760,276 83,916 459,066 542,983 217,293 71% Repairs & Maintenance 376,289 795,967 - 737,974 66,803 461,202 528,004 209,970 72% Other Services & Charges 5,000 2,094 15,000 15,000 400 6,097 6,497 8,503 43% Interfund Transfers Out 617,569 1,000,000 2,000,000 2,000,000 666,664 - 666,664 1,333,336 33% Total Services & Charges 1,173,890 1,998,139 2,095,000 3,513,250 817,783 926,365 1,744,148 1,769,102 50% Capital 2,095,286 1,552,078 300,000 915,452 367,400 304,983 672,383 243,069 73% Total Expenditures 3,332,822 3,554,685 2,745,000 4,829,250 1,194,292 1,281,565 2,475,857 2,353,393 51% Net Surplus / (Deficit) 1,313,706 (1,609,236) (848,531) (2,932,781) (414,707) (1,696,272) Beginning Cash Balance 3,919,938 5,233,148 3,632,884 Cash Adjustments (495) 8,971 - Ending Cash Balance 5,233,148 3,632,884 700,102 3,269,717 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to track expenditures for road projects managed by the Engineering division of the Department of Public Works. Per Indiana Code Section 8-14-2-5, this fund "shall be used exclusively by the cities, towns, and counties for: engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems; the payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects; any local costs required to undertake a recreational or reservoir road project under IC 8-23-5; or the purchase, rental, or repair of highway equipment." This fund receives gas taxes from the State of Indiana as its primary revenue source. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the State, which takes into account population, road and street mileage and other factors. 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 Road & 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. Cash Reserves Target No reserve requirement 62 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name LOIT Special Distribution Fund Number 257 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - 144,097 - - - - - - Interest Earnings 10,922 1,257 129 129 743 743 (614) 576% Other Income 92,453 - - - 1,500 1,500 (1,500) - Total Revenue 103,375 145,354 129 129 2,243 2,243 (2,114) 1739% Expenditures by Type Services & Charges Professional Services 257,469 17,856 - 6,004 3,762 2,242 6,004 - 100% Total Services & Charges 257,469 17,856 - 6,004 3,762 2,242 6,004 - 100% Capital 434,025 31,938 - 103,459 20,166 83,293 103,459 - 100% Total Expenditures 691,494 49,793 - 109,463 23,927 85,536 109,463 - 100% Net Surplus / (Deficit)(588,119) 95,560 129 (109,334) (21,684) (107,220) Beginning Cash Balance 757,509 170,735 266,588 Cash Adjustments 1,345 293 - Ending Cash Balance 170,735 266,588 157,254 244,904 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes from the State for the purpose of infrastructure expenditures. Per the state statute (Senate Enrolled Act 67), 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 once all funds are spent. The City continues to use this cash to help fund infrastructure projects. The fund should be spent down in the next year or so. Projects are managed by the Engineering division of the Department of Public Works. Cash Reserves Target No reserve requirement - one-time distribution - spend down to zero 63 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Local Road & Bridge Grant Fund Number 265 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants 553,253 1,102,365 1,000,000 1,000,000 - - 1,000,000 0% Interest Earnings 10,466 7,642 10 10 2,723 2,723 (2,713) 27231% Other Income - - - - - - - - Interfund Transfers In 553,253 1,522,365 1,000,000 1,000,000 - - 1,000,000 0% Total Revenue 1,116,972 2,632,372 2,000,010 2,000,010 2,723 2,723 1,997,287 0% Expenditures by Type Services & Charges Repairs & Maintenance 996,856 1,691,081 2,000,000 3,395,480 1,138,240 282,344 1,420,584 1,974,896 42% Other Services & Charges - - - - - - - - - Transfers Out - - - - - - - - - Total Services & Charges 996,856 1,691,081 2,000,000 3,395,480 1,138,240 282,344 1,420,584 1,974,896 42% Capital - - - - - - - - - Total Expenditures 996,856 1,691,081 2,000,000 3,395,480 1,138,240 282,344 1,420,584 1,974,896 42% Net Surplus / (Deficit) 120,116 941,291 10 (1,395,470) (1,135,517) (1,417,861) Beginning Cash Balance 329,373 449,431 1,391,493 Cash Adjustments (58) 770 - Ending Cash Balance 449,431 1,391,493 (3,977) 255,976 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10486-16) to account for the receipt of the Community Crossings state grant and matching revenue (50/50) and for the payment of expenditures on eligible projects, per the Indiana State Board of Accounts (SBOA). - Community Crossings is a partnership between the Indiana Department of Transportation (INDOT) and Hoosier communities, both urban and rural, to invest in infrastructure projects that catalyze economic development, create jobs, and strengthen local transportation networks. In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257). In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251). In 2020/2021 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 Road & Street 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 Road & Street Fund (#251) will resume the interfund transfer match. This fund also receives revenue from interest earned on the fund's cash balance. 2021 Expenditures are calculated on anticipated grant proceeds, plus the City's matching portion funded by Local Road & Street Fund (#251). The Community Crossings Matching Grant project includes pavement reconstruction - asphalt milling and resurfacing and curb ramps. Projects are managed by the Engineering division of the Department of Public Works. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 64 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Major Moves Construction Fund Number 412 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - 668 - - 17,441 17,441 (17,441) - Interest Earnings 69,658 17,411 7,533 7,533 4,489 4,489 3,044 60% Other Income 584,181 493,328 493,329 493,329 246,664 246,664 246,665 50% Total Revenue 653,840 511,407 500,862 500,862 268,594 268,594 232,268 54% Expenditures by Type Supplies - - 450,000 450,000 - - - 450,000 0% Services & Charges Professional Services 1,502 108,890 - 96,265 10,744 85,521 96,265 - 100% Repairs & Maintenance 710,820 44,201 - 97,898 - 97,898 97,898 - 100% Interfund Transfers Out - 522,365 - - - - - - - Total Services & Charges 712,322 675,455 - 194,163 10,744 183,420 194,163 - 100% Capital 513,712 649,253 - 102,896 27,855 75,041 102,896 - 100% Total Expenditures 1,226,034 1,324,708 450,000 747,059 38,599 258,460 297,059 450,000 40% Net Surplus / (Deficit) (572,194) (813,301) 50,862 (246,197) 229,996 (28,465) Beginning Cash Balance 2,765,949 2,195,972 1,386,436 Cash Adjustments 2,216 3,765 - Ending Cash Balance 2,195,972 1,386,436 1,140,239 1,616,431 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2006 with the City's share of the proceeds for the lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital improvements projects managed by the Engineering division of the Department of Public Works. Per Indiana Code Section 8-14-16-5, “money in the fund may be expended only for the following purposes: (1) Construction of highways, roads, and bridges; (2) In a county that is a member of the northwest Indiana regional development authority, or in a city or town located in such a county, any purpose for which the regional development authority may make expenditures under IC 36-7.5; (3) Providing funding for economic development projects (as defined in IC 6-3.5-7-13.1(c)(1) or IC 6-3.5-7-13.1(c)(2)(A) through IC 6-3.5-7- 13.1(c)(2)(K)); (4) Matching federal grants for a purpose described in this section; (5) Providing funding for interlocal agreements under IC 36-1-7 for a purpose described in this section; (6) Providing the county's, city's, or town's contribution to a regional development authority established under IC 36-7.6-2-3.” 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. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 65 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Solid Waste Operations Fund Number 610 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 5,463,922 5,656,106 5,506,237 5,506,237 2,060,912 2,060,912 3,445,325 37% Interest Earnings 12,252 2,362 - - 205 205 (205) - Other Income 13,220 98,540 45,500 45,500 - - 45,500 0% Interfund Transfers In - 250,000 965,000 - - - - - Total Revenue 5,489,395 6,007,008 6,516,737 5,551,737 2,061,117 2,061,117 3,490,620 37% Expenditures by Type Personnel Salaries & Wages 1,030,068 1,151,775 1,146,617 1,146,617 368,230 - 368,230 778,387 32% Fringe Benefits 421,865 491,924 521,476 521,476 158,672 - 158,672 362,804 30% Total Personnel 1,451,934 1,643,699 1,668,093 1,668,093 526,902 - 526,902 1,141,191 32% Supplies 254,413 328,387 472,330 474,822 102,067 37,408 139,475 335,346 29% Services & Charges Printing & Advertising - 504 5,193 5,193 - - - 5,193 0% Education & Training 975 - 20,000 20,000 - - - 20,000 0% Travel 1,137 - 9,900 9,900 - - - 9,900 0% Repairs & Maintenance 810,289 1,156,210 995,000 977,000 335,886 8,700 344,586 632,414 35% Interfund Allocations 998,406 958,978 1,185,129 1,185,129 395,041 - 395,041 790,088 33% Other Services & Charges 998,584 1,199,086 1,114,933 1,134,348 357,863 686,757 1,044,619 89,729 92% Interfund Transfers Out 1,053,026 979,213 1,065,255 1,065,255 372,554 - 372,554 692,701 35% Total Services & Charges 3,862,416 4,293,991 4,395,410 4,396,825 1,461,344 695,457 2,156,800 2,240,025 49% Capital - - - - - - - - - Total Expenditures 5,568,762 6,266,076 6,535,833 6,539,740 2,090,312 732,865 2,823,177 3,716,562 43% Net Surplus / (Deficit) (79,367) (259,069) (19,096) (988,003) (29,195) (762,060) Beginning Cash Balance 525,571 449,145 87,032 Cash Adjustments 2,941 (103,044) - Ending Cash Balance 449,145 87,032 (900,970) (83,269) Cash Reserves Target 556,876 626,608 653,974 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund was established to account for the operations of the Solid Waste Division of the Department of Public Works. Solid Waste provides weekly trash collection 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. 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 have continued to 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. Cash Reserves Target 10% of Annual expenditures 66 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Solid Waste Capital Fund Number 611 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 5,423 946 - - 18 18 (18) - Debt Proceeds - 375,000 - - - - - - Interfund Transfers In 1,053,026 979,213 1,065,255 1,065,255 372,554 372,554 692,701 35% Total Revenue 1,058,449 1,355,159 1,065,255 1,065,255 372,572 372,572 692,683 35% Expenditures by Type Services & Charges Debt Service Principal 970,891 927,626 1,002,558 1,002,558 372,943 - 372,943 629,615 37% Debt Service Interest & Fees 67,113 51,027 62,697 62,697 12,743 - 12,743 49,954 20% Total Services & Charges 1,038,004 978,653 1,065,255 1,065,255 385,686 - 385,686 679,569 36% Capital - 53,416 - 375,000 - 375,000 375,000 - 100% Total Expenditures 1,038,004 1,032,069 1,065,255 1,440,255 385,686 375,000 760,686 679,569 53% Net Surplus / (Deficit)20,445 323,090 - (375,000) (13,114) (388,114) Beginning Cash Balance 44,494 64,925 388,126 Cash Adjustments (15) 111 - Ending Cash Balance 64,925 388,126 13,126 375,012 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for capital expenditures and debt service related to the Solid Waste Division of the Department of Public Works. Some equipment is purchased through capital leases which are usually paid off over 5 years. 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. The principal and interest expense budgeted is for capital lease payments for the trucks. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 67 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Operations Fund Number 620 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 18,428,418 19,530,007 18,768,653 18,768,653 5,928,113 5,928,113 12,840,540 32% Interest Earnings 89,938 29,477 21,605 21,605 13,552 13,552 8,053 63% Other Income 37,155 30,256 42,500 53,195 (80,727) (80,727) 133,922 -152% Interfund Allocation Reimb 1,734,889 1,788,327 1,856,424 1,856,424 618,808 618,808 1,237,616 33% Interfund Transfers In 159,826 83,727 103,534 103,534 17,013 17,013 86,521 16% Total Revenue 20,450,225 21,461,793 20,792,716 20,803,411 6,496,760 6,496,760 14,306,652 31% Expenditures by Type Personnel Salaries & Wages 3,287,529 3,387,258 3,694,444 3,694,444 1,159,892 - 1,159,892 2,534,552 31% Fringe Benefits 1,287,012 1,442,985 1,532,758 1,532,758 492,839 11,843 504,682 1,028,076 33% Total Personnel 4,574,540 4,830,243 5,227,202 5,227,202 1,652,731 11,843 1,664,574 3,562,628 32% Supplies 1,499,242 1,266,625 1,430,772 1,595,114 454,233 125,875 580,107 1,015,007 36% Services & Charges Professional Services 891,024 850,848 676,560 968,969 110,037 382,642 492,679 476,290 51% Printing & Advertising 1,165 2,209 10,359 10,779 866 - 866 9,913 8% Utilities 769,708 752,924 823,700 823,700 247,657 - 247,657 576,043 30% Education & Training 10,627 10,322 32,675 43,675 1,504 450 1,954 41,721 4% Travel 2,386 2,754 18,750 8,750 - - - 8,750 0% Repairs & Maintenance 321,740 388,841 475,200 627,467 91,873 214,891 306,763 320,704 49% Interfund Allocations 1,979,352 2,184,334 2,267,793 2,267,793 755,929 - 755,929 1,511,864 33% Debt Service Principal 396,892 401,882 296,672 296,672 197,043 - 197,043 99,629 66% Debt Service Interest & Fees 23,014 15,525 8,065 8,065 4,945 - 4,945 3,120 61% Other Services & Charges 3,008,526 3,097,555 3,539,879 3,789,395 1,169,182 448,683 1,617,865 2,171,530 43% Interfund Transfers Out 5,539,552 5,166,931 4,954,548 4,954,548 1,651,524 - 1,651,524 3,303,024 33% PILOT 1,662,624 1,629,442 1,611,201 1,611,201 537,065 - 537,065 1,074,136 33% Total Services & Charges 14,606,609 14,503,569 14,715,402 15,411,014 4,767,625 1,046,666 5,814,291 9,596,724 38% Total Expenditures 20,680,391 20,600,437 21,373,376 22,233,330 6,874,588 1,184,383 8,058,971 14,174,359 36% Net Surplus / (Deficit) (230,166) 861,356 (580,660) (1,429,919) (377,828) (1,562,212) Beginning Cash Balance 4,618,205 4,204,418 4,840,727 Cash Adjustments (183,621) (225,047) - Ending Cash Balance 4,204,418 4,840,727 3,410,807 4,448,198 Cash Reserves Target 1,034,020 1,030,022 1,111,667 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund was established to account for all revenue and operational expenses of the water utility. This fund also 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 water utility's 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). This fund also receives interfund transfers from the other water utility funds (#624, 625, 626 and 629) for interest earnings that are received in those funds and then subsequently transferred to this fund. 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. • 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). • 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. Cash Reserves Target 5% of Annual expenditures 68 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Capital Fund Number 622 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 192,850 236,907 210,000 210,000 73,570 73,570 136,430 35% Interest Earnings 90,537 51,626 59,877 59,877 23,664 23,664 36,213 40% Other Income - 9,568 - - - - - - Interfund Transfers In 3,241,000 3,862,000 3,373,000 3,373,000 1,124,336 1,124,336 2,248,664 33% Total Revenue 3,524,387 4,160,101 3,642,877 3,642,877 1,221,570 1,221,570 2,421,307 34% Expenditures by Type Services & Charges Professional Services 65,611 31,704 - 82,087 6,134 75,953 82,087 - 100% Total Services & Charges 65,611 31,704 - 82,087 6,134 75,953 82,087 - 100% Capital 1,147,043 726,784 2,573,000 6,182,355 244,616 2,279,846 2,524,462 3,657,893 41% Total Expenditures 1,212,655 758,488 2,573,000 6,264,442 250,750 2,355,799 2,606,549 3,657,893 42% Net Surplus / (Deficit) 2,311,733 3,401,613 1,069,877 (2,621,565) 970,820 (1,384,979) Beginning Cash Balance 1,888,226 4,187,432 7,652,044 Cash Adjustments (12,526) 62,999 - Ending Cash Balance 4,187,432 7,652,044 5,030,479 8,619,161 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 2021 projects include: Previous projects include: 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 Cash Reserves Target No reserve requirement - Capital fund - spend down to zero This fund was established to account 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. This fund also receives revenue from a system development fee: a one-time capital contribution charged to customers making a new connection to the water system. Restricted cash accumulation beginning in 2018-2022 will fund the 2022 $4,000,000 exchange program. 69 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Customer Deposit Fund Number 624 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 39,720 11,222 17,381 17,381 3,723 3,723 13,658 21% Total Revenue 39,720 11,222 17,381 17,381 3,723 3,723 13,658 21% Expenditures Interfund Transfers Out 34,076 16,448 17,381 17,381 3,723 - 3,723 13,658 21% Total Expenditures 34,076 16,448 17,381 17,381 3,723 - 3,723 13,658 21% Net Surplus / (Deficit) 5,643 (5,227) - - - - Beginning Cash Balance 1,298,632 1,287,448 1,263,319 Cash Adjustments (16,827) (18,903) - Ending Cash Balance 1,287,448 1,263,319 1,263,319 1,273,108 Cash Reserves Target 1,287,448 1,263,319 1,263,319 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill. This fund receives revenue from interest earned on the fund's cash balance. Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620). Cash Reserves Target 100% cash reserves for customer deposits 70 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Sinking (Debt Service) Fund Number 625 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 26,869 8,907 24,269 24,269 671 671 23,598 3% Interfund Transfers In 2,013,000 1,218,000 1,511,548 1,511,548 503,852 503,852 1,007,696 33% Total Revenue 2,039,869 1,226,907 1,535,817 1,535,817 504,523 504,523 1,031,294 33% Expenditures by Type Services & Charges Debt Service Principal 2,653,962 1,058,099 1,093,877 1,093,877 - - - 1,093,877 0% Debt Service Interest & Fees 803,857 443,037 417,671 417,671 500 - 500 417,171 0% Interfund Transfers Out 25,229 10,069 24,269 24,269 671 - 671 23,598 3% Total Services & Charges 3,483,048 1,511,205 1,535,817 1,535,817 1,171 - 1,171 1,534,646 0% Total Expenditures 3,483,048 1,511,205 1,535,817 1,535,817 1,171 - 1,171 1,534,646 0% Net Surplus / (Deficit) (1,443,179) (284,298) - - 503,352 503,352 Beginning Cash Balance 1,726,068 286,131 2,323 Cash Adjustments 3,242 491 - Ending Cash Balance 286,131 2,323 2,323 505,675 Cash Reserves Target 286,131 2,323 2,323 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for the payment of debt service obligations for Water Works, including bond principal and interest payments and paying agent fees. This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover debt service obligations. 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). Cash Reserves Target 100% cash reserves per bond covenants 71 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Bond Reserve Fund Number 626 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 39,016 12,438 20,000 20,000 4,076 4,076 15,924 20% Total Revenue 39,016 12,438 20,000 20,000 4,076 4,076 15,924 20% Expenditures Interfund Transfers Out 34,582 20,000 20,000 20,000 4,075 - 4,075 15,925 20% Total Expenditures 34,582 20,000 20,000 20,000 4,075 - 4,075 15,925 20% Net Surplus / (Deficit) 4,434 (7,562) - - 1 1 Beginning Cash Balance 1,422,922 1,427,971 1,422,800 Cash Adjustments 615 2,390 - Ending Cash Balance 1,427,971 1,422,800 1,422,800 1,422,802 Cash Reserves Target 1,427,971 1,422,800 1,422,800 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established 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. The debt service reserve amount is used towards the last debt service payment. 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). Cash Reserves Target 100% cash reserves per bond covenants 72 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Water Works Operations & Maintenance Reserve Fund Number 629 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 78,460 25,426 41,884 41,884 8,544 8,544 33,340 20% Interfund Transfers In 225,552 16,931 - - - - - - Total Revenue 304,012 42,357 41,884 41,884 8,544 8,544 33,340 20% Expenditures Interfund Transfers Out 65,938 37,210 41,884 41,884 8,544 - 8,544 33,340 20% Total Expenditures 65,938 37,210 41,884 41,884 8,544 - 8,544 33,340 20% Net Surplus / (Deficit) 238,073 5,147 - - - - Beginning Cash Balance 2,663,672 2,902,529 2,912,652 Cash Adjustments 784 4,976 - Ending Cash Balance 2,902,529 2,912,652 2,912,652 2,912,652 Cash Reserves Target 2,523,978 2,572,765 2,880,373 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Water Works Operations Fund (#620). 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 this fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) 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 Water Works Operations Fund (#620). Cash Reserves Target 16.67% of annual operating expenses in Fund 620, net of transfers 73 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewer Repair Insurance Fund Number 640 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 652,271 672,463 645,105 645,105 247,975 247,975 397,130 38% Interest Earnings 57,505 18,620 28,298 28,298 6,032 6,032 22,266 21% Other Income 365 - - - - - - - Total Revenue 710,141 691,083 673,403 673,403 254,006 254,006 419,396 38% Expenditures by Type Personnel Salaries & Wages 108,341 116,128 115,953 115,953 42,022 - 42,022 73,931 36% Fringe Benefits 44,267 51,106 48,395 48,395 18,252 - 18,252 30,143 38% Total Personnel 152,608 167,234 164,348 164,348 60,273 - 60,273 104,074 37% Supplies 29,334 26,545 38,475 43,179 14,926 - 14,926 28,252 35% Services & Charges Printing & Advertising - - 700 700 - - - 700 0% Repairs & Maintenance 291,547 507,227 348,601 355,774 160,866 4,399 165,265 190,510 46% Interfund Allocations 75,495 84,511 91,901 91,901 30,637 - 30,637 61,264 33% Other Services & Charges 3,828 10,580 6,500 6,500 (104) - (104) 6,604 -2% Total Services & Charges 370,870 602,318 447,702 454,875 191,399 4,399 195,798 259,078 43% Capital - - - - - - - - - Total Expenditures 552,812 796,097 650,525 662,402 266,599 4,399 270,998 391,404 41% Net Surplus / (Deficit) 157,329 (105,014) 22,878 11,001 (12,593) (16,992) Beginning Cash Balance 2,014,803 2,173,605 2,052,857 Cash Adjustments 1,473 (15,735) - Ending Cash Balance 2,173,605 2,052,857 2,063,858 2,038,482 Cash Reserves Target 138,203 199,024 165,601 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund was established in 1980 (ordinance 6811-80) to account for the repair and/or replacement of private sewer connections. The Sewer Insurance program is funded by a monthly charge on City residents' sewer bills. The City is responsible for the main sewer line; from the main line to the house is the homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean-out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires excavation work - a "dig". The program is set up so that the homeowner pays a maximum $500 deductible toward the cost of the repair and the City pays the rest. This fund collects a monthly charge on City residents' sewer bills. This fund also receives revenue from interest earned on the fund's cash balance. Increases in the budget are 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. Cash Reserves Target 25% of Annual expenditures 74 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Works Operations Fund Number 641 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 39,245,887 36,969,565 37,068,625 37,068,625 13,266,194 13,266,194 23,802,431 36% Interest Earnings 387,785 80,803 38,711 38,711 33,664 33,664 5,047 87% Other Income 93,446 36,100 5,142 5,142 6,747 6,747 (1,605) 131% Interfund Allocation Reimb 421,463 446,759 449,895 449,895 149,975 149,975 299,920 33% Interfund Transfers In 327,330 77,322 580,690 660,295 264,602 264,602 395,693 40% Total Revenue 40,475,911 37,610,549 38,143,063 38,222,668 13,721,182 13,721,182 24,501,486 36% Expenditures by Division Sewers 5,790,685 5,816,750 6,429,160 8,765,680 3,167,703 963,545 4,131,248 4,634,432 47% Concrete Crew 418,317 416,511 514,138 514,138 164,372 - 164,372 349,766 32% Wastewater 32,455,408 33,360,472 33,924,271 35,487,470 10,303,251 1,634,651 11,937,901 23,549,568 34% Organic Resources 1,609,596 1,587,652 1,498,179 1,517,674 555,068 104,701 659,769 857,905 43% Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 14,190,395 2,702,897 16,893,291 29,391,671 36% Expenditures by Type Personnel Salaries & Wages 4,674,220 4,716,820 5,259,565 5,259,565 1,705,257 - 1,705,257 3,554,308 32% Fringe Benefits 1,739,623 1,973,822 2,062,979 2,062,979 704,862 - 704,862 1,358,118 34% Total Personnel 6,413,843 6,690,642 7,322,544 7,322,544 2,410,118 - 2,410,118 4,912,426 33% Supplies 1,739,090 1,666,866 1,975,014 2,180,908 391,674 160,835 552,509 1,628,400 25% Services & Charges Professional Services 1,634,972 849,692 2,301,000 2,843,964 172,619 414,169 586,787 2,257,176 21% Printing & Advertising 297 849 9,711 9,711 821 245 1,066 8,645 11% Utilities 1,206,860 1,101,420 1,313,160 1,313,160 440,055 - 440,055 873,105 34% Education & Training 17,885 12,122 41,500 41,500 603 - 603 40,897 1% Travel 10,139 6,202 48,000 48,000 - - - 48,000 0% Repairs & Maintenance 2,267,292 1,455,801 2,021,350 2,571,015 588,702 380,099 968,801 1,602,214 38% Interfund Allocations 5,730,856 5,645,332 6,312,945 6,312,945 2,104,305 - 2,104,305 4,208,640 33% Debt Service Principal 564,025 514,260 294,415 294,415 183,476 - 183,476 110,939 62% Debt Service Interest & Fees 25,784 16,278 7,816 7,816 4,748 - 4,748 3,068 61% Other Services & Charges 2,909,301 2,597,472 2,583,705 5,204,396 1,820,613 1,747,550 3,568,163 1,636,233 69% Interfund Transfers Out 13,075,295 16,032,102 13,591,468 13,591,468 4,558,284 - 4,558,284 9,033,184 34% PILOT 4,678,366 4,592,349 4,543,120 4,543,120 1,514,376 - 1,514,376 3,028,744 33% Total Services & Charges 32,121,074 32,823,877 33,068,190 36,781,510 11,388,602 2,542,062 13,930,664 22,850,845 38% Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 14,190,395 2,702,897 16,893,291 29,391,671 36% Net Surplus / (Deficit) 201,904 (3,570,836) (4,222,685) (8,062,294) (469,213) (3,172,109) Beginning Cash Balance 15,164,622 15,409,455 11,466,153 Cash Adjustments 42,928 (372,465) - Ending Cash Balance 15,409,455 11,466,153 3,403,859 11,482,626 Cash Reserves Target 2,013,700 2,059,069 2,314,248 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target 5% of Annual expenditures This fund was established to account for the operations of the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew. Wastewater Division: Facilitates the collection, treatment, and disposal of wastewater. Responsible for the operation of the treatment facility, which is a conventional activated sludge plant, the interceptor sewer system, the combined sewer overflow (CSO) system and the remote sewage lift stations. Sewers Division: Oversees the repair and maintenance of approximately 700 miles of sanitary sewer and storm drains. Along with the sanitary and storm lines, Sewers also maintains around 10,000 catch basins, inlets, and drains. Maintenance of the sewer system is assisted by a vactor truck outfitted with a specialized camera system that enables real-time viewing of the inside of the sewer lines. This allows for the identification of issues to be addressed before they become problems that can affect the public. Sewers also mows and upkeeps the City’s retention ponds. Organic Resources Division: Recycles collected yard waste, leaves, and brush for compost and mulch products. This fund receives revenue from charges for utility services for the City's residents. Nominal increases in revenue are projected. The sewer user rate will not change but the outside surcharge rate will increase slightly. Interfund Allocation Reimbursement - a portion of wages and benefits for positions that serve other divisions within the Department of Public Works. These positions are allocated out to the following Public Works divisions: Streets and Curb & Sidewalk (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew. This fund also receives interfund transfers from the other sewage works funds (#643 & 654) for interest earnings that are received in those funds and then subsequently transferred to this fund. 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. 75 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Works Capital Fund Number 642 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 475,488 547,367 339,000 339,000 183,384 183,384 155,616 54% Interest Earnings 282,731 137,764 55,792 55,792 43,380 43,380 12,412 78% Other Income - 17,342 - - - - - - Interfund Transfers In 5,000,000 7,911,000 5,855,000 5,855,000 1,951,664 1,951,664 3,903,336 33% Total Revenue 5,758,219 8,613,472 6,249,792 6,249,792 2,178,427 2,178,427 4,071,364 35% Expenditures by Type Capital 5,421,771 4,248,134 5,855,000 13,278,180 371,180 7,644,625 8,015,805 5,262,374 60% Total Expenditures 5,421,771 4,248,134 5,855,000 13,278,180 371,180 7,644,625 8,015,805 5,262,374 60% Net Surplus / (Deficit) 336,448 4,365,338 394,792 (7,028,388) 1,807,247 (5,837,378) Beginning Cash Balance 9,100,782 9,417,064 13,821,218 Cash Adjustments (20,166) 38,815 - Ending Cash Balance 9,417,064 13,821,218 6,792,830 15,962,171 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for the purchase of capital equipment and to fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew. This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover capital expenditures. This fund also receives revenue from a system development fee: a one-time capital contribution charged to customers making a new connection to the water system. Additionally, this fund receives revenue from the selling of RINs (renewable identification numbers) credits that 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. 2021 projects 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 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 Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 76 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Works Operations & Maintenance Reserve Fund Number 643 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 151,410 48,416 75,112 75,112 16,283 16,283 58,829 22% Interfund Transfers In 151,717 - - - - - - - Total Revenue 303,127 48,416 75,112 75,112 16,283 16,283 58,829 22% Expenditures Interfund Transfers Out 127,330 71,004 75,112 75,112 16,283 - 16,283 58,829 22% Total Expenditures 127,330 71,004 75,112 75,112 16,283 - 16,283 58,829 22% Net Surplus / (Deficit) 175,797 (22,588) - - - - Beginning Cash Balance 5,385,946 5,563,851 5,550,801 Cash Adjustments 2,108 9,538 - Ending Cash Balance 5,563,851 5,550,801 5,550,801 5,550,801 Cash Reserves Target 4,534,025 4,192,386 5,450,005 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Sewage Works Operations 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 this fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will transfer funds to increase the cash reserves. Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (#641). Cash Reserves Target 16.67% of annual operating expenses in Fund 641, net of transfers 77 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Sinking (Debt Service) Fund Number 649 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 119,465 41,998 15,333 15,333 7,262 7,262 8,071 47% Debt Proceeds - 5,743,815 - - - - - - Interfund Transfers In 7,780,676 8,110,581 7,694,771 7,694,771 2,564,923 2,564,923 5,129,848 33% Total Revenue 7,900,141 13,896,394 7,710,104 7,710,104 2,572,185 2,572,185 5,137,919 33% Expenditures by Type Services & Charges Debt Service Principal 5,931,732 11,716,557 6,176,519 6,176,519 - - - 6,176,519 0% Debt Service Interest & Fees 1,844,562 1,948,613 1,518,252 1,518,252 1,850 - 1,850 1,516,402 0% Total Services & Charges 7,776,294 13,665,170 7,694,771 7,694,771 1,850 - 1,850 7,692,921 0% Total Expenditures 7,776,294 13,665,170 7,694,771 7,694,771 1,850 - 1,850 7,692,921 0% Net Surplus / (Deficit) 123,847 231,224 15,333 15,333 2,570,335 2,570,335 Beginning Cash Balance 963,679 1,087,745 1,320,833 Cash Adjustments 219 1,865 - Ending Cash Balance 1,087,745 1,320,833 1,336,166 3,891,169 Cash Reserves Target 1,087,745 1,320,833 1,336,166 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to account for the payment of debt service obligations for Sewage Works, including bond principal and interest payments and paying agent fees. This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover debt service obligations. This fund also receives revenue from interest earned on the fund's cash balance. Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641). 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) 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. Cash Reserves Target 100% cash reserves per bond covenants 78 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Debt Service Reserve Fund Number 653 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 87,669 20,901 65,000 65,000 134 134 64,866 0% Total Revenue 87,669 20,901 65,000 65,000 134 134 64,866 0% Total Expenditures - 322,566 - - - - - - - Net Surplus / (Deficit)87,669 (301,665) 65,000 65,000 134 134 Beginning Cash Balance 4,204,246 4,291,915 3,990,250 Cash Adjustments - - - Ending Cash Balance 4,291,915 3,990,250 4,055,250 3,990,384 Cash Reserves Target 4,291,915 3,990,250 4,055,250 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2009 (ordinance 9966-09) to be the repository for the City's Sewage Works bond debt service reserves as required by bond documents. The required cash balance is determined by the debt service financing arrangements at the time of issuance. The debt service reserve amount is used towards the last debt service payment. This fund receives revenue from interest earned on the fund's cash balance. The debt service reserve amount is used towards the last debt service payment. 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. Cash Reserves Target 100% cash reserves per bond covenants 79 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Sewage Works Customer Deposit Fund Number 654 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 3,107 4,641 5,578 5,578 2,050 2,050 3,528 37% Total Revenue 3,107 4,641 5,578 5,578 2,050 2,050 3,528 37% Expenditures Interfund Transfers Out - 6,318 5,578 5,578 2,050 - 2,050 3,528 37% Total Expenditures - 6,318 5,578 5,578 2,050 - 2,050 3,528 37% Net Surplus / (Deficit)3,107 (1,677) - - - - Beginning Cash Balance 204,693 413,157 649,073 Cash Adjustments 205,357 237,593 - Ending Cash Balance 413,157 649,073 649,073 753,425 Cash Reserves Target 413,157 649,073 649,073 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill. This fund receives revenue from interest earned on the fund's cash balance. Interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641). Cash Reserves Target 100% cash reserves for customer deposits 80 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Project ReLeaf Fund Number 655 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 447,563 446,136 451,610 451,610 164,658 164,658 286,952 36% Interest Earnings 15,370 4,176 3,221 3,221 1,218 1,218 2,003 38% Other Income 103 - - - - - - - Total Revenue 463,036 450,312 454,831 454,831 165,876 165,876 288,955 36% Expenditures by Type Personnel Salaries & Wages 61,398 56,338 73,920 73,920 - - - 73,920 0% Fringe Benefits 4,659 4,376 5,655 5,655 - - - 5,655 0% Total Personnel 66,057 60,714 79,575 79,575 - - - 79,575 0% Supplies - 4,764 10,476 10,476 - - - 10,476 0% Services & Charges Interfund Allocations 40,243 42,385 37,736 37,736 12,584 - 12,584 25,152 33% Other Services & Charges 3,419 2,634 6,500 6,500 381 - 381 6,119 6% Interfund Transfers Out 550,000 300,000 500,000 500,000 166,664 - 166,664 333,336 33% Total Services & Charges 593,662 345,019 544,236 544,236 179,629 - 179,629 364,607 33% Capital - - - - - - - - - Total Expenditures 659,719 410,497 634,287 634,287 179,629 - 179,629 454,658 28% Net Surplus / (Deficit) (196,683) 39,815 (179,456) (179,456) (13,753) (13,753) Beginning Cash Balance 593,308 398,183 425,913 Cash Adjustments 1,558 (12,085) - Ending Cash Balance 398,183 425,913 246,457 403,675 Cash Reserves Target 164,930 102,624 158,572 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This was established to account 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/wildfires. (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. Prior to 2021, Interfund Transfers Out were made to the Motor Vehicle Highway Fund (#202) for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by the Streets division. In 2021, the Interfund Transfers Out was budgeted for a transfer to the Sewage Works Operations Fund (#641) for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by Fund 641. 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 was reduced in 2020. Cash Reserves Target 25% of Annual expenditures 81 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Storm Sewer Fund Fund Number 667 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 517,091 1,037,898 1,020,677 1,020,677 376,091 376,091 644,586 37% Interest Earnings 1,341 4,831 3,992 3,992 3,371 3,371 621 84% Total Revenue 518,432 1,042,729 1,024,669 1,024,669 379,463 379,463 645,207 37% Expenditures by Type Services & Charges Professional Services 54,500 11,085 200,000 338,125 39,191 107,434 146,625 191,500 43% Other Services & Charges - 3,186 - - (68) - (68) 68 - Total Services & Charges 54,500 14,272 200,000 338,125 39,122 107,434 146,556 191,568 43% Capital 275,886 90,050 824,000 1,451,469 104,161 191,038 295,199 1,156,270 20% Total Expenditures 330,386 104,322 1,024,000 1,789,594 143,283 298,472 441,756 1,347,838 25% Net Surplus / (Deficit) 188,046 938,407 669 (764,925) 236,179 (62,293) Beginning Cash Balance - 124,406 1,032,916 Cash Adjustments (63,640) (29,898) - Ending Cash Balance 124,406 1,032,916 267,990 1,247,599 Cash Reserves Target 82,597 26,080 447,399 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: On January 14, 2019, the Common Council passed an ordinance to establish a storm water user fee (ordinance 10633-19). This fund was established to track receipt of the storm water fee revenue and expense of that revenue on storm water projects. - The storm sewer system 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. 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. Cash Reserves Target 25% of Annual expenditures 82 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police State Seizures Fund Number 216 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 5,018 4,678 10,000 10,000 13,112 13,112 (3,112) 131% Interest Earnings 6,364 1,895 1,415 1,415 509 509 906 36% Other Income 310 18 - - - - - - Total Revenue 11,691 6,591 11,415 11,415 13,621 13,621 (2,206) 119% Expenditures by Type Services & Charges Education & Training - - 10,000 10,000 - - - 10,000 0% Other Services & Charges - - 12,000 12,000 - - - 12,000 0% Total Services & Charges - - 22,000 22,000 - - - 22,000 0% Capital - 31,753 45,000 75,043 71,043 - 71,043 4,000 95% Total Expenditures - 31,753 67,000 97,043 71,043 - 71,043 26,000 73% Net Surplus / (Deficit)11,691 (25,162) (55,585) (85,628) (57,422) (57,422) Beginning Cash Balance 226,550 238,323 213,569 Cash Adjustments 81 409 - Ending Cash Balance 238,323 213,569 127,941 156,147 Cash Reserves Target - 7,938 24,261 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for law enforcement expenditures financed by the state or local agencies' authorized sale of confiscated property. This fund receives revenue from the state or local agencies' authorized sale of confiscated property. This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are budgeted for law enforcement training and various Police Department expenses. Cash Reserves Target 25% of Annual expenditures 83 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Curfew Violations Fund Number 218 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Fines, Forfeitures, and Fees 75 768 200 200 - - 200 0% Interest Earnings 359 115 158 158 41 41 117 26% Total Revenue 434 883 358 358 41 41 317 11% Expenditures by Type Services & Charges Other Services & Charges 623 - 1,000 1,000 - - - 1,000 0% Total Services & Charges 623 - 1,000 1,000 - - - 1,000 0% Capital - - - - - - - - - Total Expenditures 623 - 1,000 1,000 - - - 1,000 0% Net Surplus / (Deficit)(190) 883 (642) (642) 41 41 Beginning Cash Balance 13,077 12,894 13,799 Cash Adjustments 6 22 - Ending Cash Balance 12,894 13,799 13,157 13,839 Cash Reserves Target 156 - 250 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 8135-90) to account for monies received from Juvenile Positive Assistance. 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. Past expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau. Cash Reserves Target 25% of Annual expenditures 84 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Law Enforcement Continuing Education Fund Number 220 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 135,148 148,550 130,000 145,000 52,072 52,072 92,929 36% Fines, Forfeitures, and Fees 103,233 92,751 111,000 111,000 23,940 23,940 87,060 22% Interest Earnings 11,017 3,849 2,937 2,937 1,183 1,183 1,754 40% Donations - 2,000 1,000 1,000 500 500 500 50% Other Income 12,238 11,555 15,000 - - - - - Interfund Transfers In 26,423 - - - - - - - Total Revenue 288,059 258,705 259,937 259,937 77,694 77,694 182,243 30% Expenditures by Type Supplies 168,527 62,084 135,500 137,706 126,584 4,461 131,046 6,661 95% Services & Charges Professional Services - 1,136 - - - - - - - Education & Training 64,459 81,558 80,000 80,358 58,483 5,557 64,040 16,318 80% Travel 41,704 20,646 50,000 50,358 7,356 1,384 8,741 41,617 17% Other Services & Charges 37,480 31,475 55,000 63,908 32,452 - 32,452 31,455 51% Total Services & Charges 143,643 134,816 185,000 194,624 98,291 6,941 105,233 89,390 54% Capital - - - - - - - - - Total Expenditures 312,170 196,900 320,500 332,330 224,876 11,403 236,278 96,051 71% Net Surplus / (Deficit) (24,110) 61,806 (60,563) (72,393) (147,182) (158,585) Beginning Cash Balance 445,146 421,276 483,549 Cash Adjustments 240 467 - Ending Cash Balance 421,276 483,549 411,156 341,119 Cash Reserves Target 78,042 49,225 83,082 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to fund the continuing education for the officers of the South Bend Police Department. This fund is funded by fees from accident reports, gun permits, false alarm and loud noise fines. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings. Cash Reserves Target 25% of Annual expenditures 85 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Public Safety LOIT Fund Number 249 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 9,205,130 9,703,297 7,999,276 9,094,317 3,031,439 3,031,439 6,062,878 33% Interest Earnings 78,327 33,595 32,640 32,640 12,477 12,477 20,163 38% Total Revenue 9,283,457 9,736,892 8,031,916 9,126,957 3,043,916 3,043,916 6,083,041 33% Expenditures by Department Police Department 4,114,929 4,619,654 4,737,560 4,737,560 1,465,766 - 1,465,766 3,271,794 31% Fire Department 3,867,331 4,330,886 4,880,453 4,880,453 1,447,029 - 1,447,029 3,433,424 30% Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 2,912,795 - 2,912,795 6,705,218 30% Expenditures by Type Personnel Salaries & Wages 6,114,800 6,703,431 7,146,723 7,146,723 2,193,835 - 2,193,835 4,952,888 31% Fringe Benefits 1,867,459 2,247,109 2,471,290 2,471,290 718,959 - 718,959 1,752,331 29% Total Personnel 7,982,259 8,950,540 9,618,013 9,618,013 2,912,795 - 2,912,795 6,705,219 30% Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 2,912,795 - 2,912,795 6,705,219 30% Net Surplus / (Deficit) 1,301,198 786,352 (1,586,097) (491,056) 131,121 131,121 Beginning Cash Balance 1,953,942 3,253,787 4,045,717 Cash Adjustments (1,353) 5,578 - Ending Cash Balance 3,253,787 4,045,717 3,554,661 4,176,839 Cash Reserves Target 638,581 716,043 769,441 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: The Public Safety Local Option Income Tax (LOIT) Fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. This fund can only be used to pay for Public Safety personnel 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 employees who were formerly paid by property taxes. In 2021, the wages and benefits for three (3) first class patrolman and three (3) first class firefighters were 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. Cash Reserves Target 8% of Annual expenditures - one month reserve 86 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Take Home Vehicle Fund Number 278 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 5,333 5,480 5,720 5,720 2,520 2,520 3,200 44% Interest Earnings 20,608 5,998 8,046 8,046 2,001 2,001 6,045 25% Total Revenue 25,941 11,478 13,766 13,766 4,521 4,521 9,245 33% Expenditures by Type Services & Charges Other Services & Charges 50,000 8,690 50,000 50,000 270 - 270 49,730 1% Interfund Transfers Out - 49,087 - - - - - - - Total Expenditures 50,000 57,777 50,000 50,000 270 - 270 49,730 1% Net Surplus / (Deficit) (24,059) (46,299) (36,234) (36,234) 4,251 4,251 Beginning Cash Balance 748,876 725,194 681,823 Cash Adjustments 376 2,928 - Ending Cash Balance 725,194 681,823 645,589 684,494 Cash Reserves Target 750,000 750,000 750,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund charges police officers for liability insurance for take home police vehicles. Deductions from officers are made in accordance with an agreement with the Fraternal Order of Police (FOP). The agreement calls for the suspension of the deduction based on the price of gas and the balance of cash in this fund. The decrease in revenue is the result of suspending the payroll deduction for sworn officers as outlined in the agreement between the Police Department and the FOP. This fund receives revenue from interest earned on the fund's cash balance. As the fund's cash balance dips below the reserve requirement set by the FOP, the City anticipate the deduction will be increased. Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created. Cash Reserves Target Set dollar amount of $750,000 This fund was established (ordinance 9919-09) to receive monies collected from South Bend Police Department Officers participating in the City's Take Home Vehicle Program. The City shall use all monies deposited into this fund to pay the costs and expenses associated with claims arising from use of program vehicles occurring while officers are not on duty. 87 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Block Grants Fund Number 280 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 111 36 56 56 12 12 44 22% Other Income - - - - - - - - Total Revenue 111 36 56 56 12 12 44 22% Expenditures by Type Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)111 36 56 56 12 12 Beginning Cash Balance 3,983 4,095 4,138 Cash Adjustments 2 7 - Ending Cash Balance 4,095 4,138 4,194 4,150 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department. Historically, this fund received grant revenue. Currently, this fund only receives revenue from interest earned on the fund's cash balance. Federal grant revenue and expenditures for the Police Department are now tracked in Fund #295. In 2022, the remaining cash balance will be transferred to Fund #295 and this fund will be closed. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 88 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Fire Department Capital Fund Number 287 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - - 75,000 75,000 - - 75,000 0% Charges for Services - 2,514,908 1,837,850 1,837,850 635,120 635,120 1,202,730 35% Fines, Forfeitures, and Fees - - - - 300 300 (300) - Interest Earnings 79,926 9,151 11,814 11,814 3,946 3,946 7,868 33% Debt Proceeds - 1,660,000 - - - - - - Other Income 25,437 8,244 - - - - - - Interfund Transfers In 545,695 - - - - - - - Total Revenue 651,058 4,192,303 1,924,664 1,924,664 639,366 639,366 1,285,298 33% Expenditures by Type Supplies 18,800 - - - - - - - - Services & Charges Debt Service Principal 434,910 343,971 702,189 702,189 174,462 - 174,462 527,727 25% Debt Service Interest & Fees 43,560 31,114 43,578 43,578 7,693 - 7,693 35,885 18% Interfund Transfers Out 726,206 746,231 750,307 750,307 379,191 - 379,191 371,116 51% Total Services & Charges 1,204,676 1,121,316 1,496,074 1,496,074 561,345 - 561,345 934,728 38% Capital 1,570,388 1,925,268 400,000 2,190,702 52,875 1,732,777 1,785,652 405,050 82% Total Expenditures 2,793,864 3,046,584 1,896,074 3,686,776 614,220 1,732,777 2,346,997 1,339,778 64% Net Surplus / (Deficit) (2,142,806) 1,145,719 28,590 (1,762,112) 25,145 (1,707,632) Beginning Cash Balance 4,099,519 1,962,214 3,111,296 Cash Adjustments 5,501 3,364 - Ending Cash Balance 1,962,214 3,111,296 1,349,184 3,136,142 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2015 (ordinance 10339-14) to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and major construction projects. This fund is also used to repay debt issued for capital purchases and capital improvements, such as vehicle/equipment capital leases and bonds. 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). Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 89 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Emergency Medical Services Operating Fund Number 288 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits 23,943 - - - - - - - Charges for Services 5,661,421 - - - - - - - Fines, Forfeitures, and Fees 1,275 - - - - - - - Interest Earnings 59,267 10,316 - - - - - - Other Income 2,993 797 - - - - - - Interfund Transfers In 988,936 - - - - - - - Total Revenue 6,737,835 11,113 - - - - - - Expenditures by Type Personnel Salaries & Wages 3,956,680 - - - - - - - - Fringe Benefits 1,213,698 - - - - - - - - Total Personnel 5,170,378 - - - - - - - - Supplies 351,249 1,468 - - - - - - - Services & Charges Professional Services 71,285 1,292 - - - - - - - Utilities 8,758 - - - - - - - - Education & Training 19,688 4,778 - - - - - - - Repairs & Maintenance 93,053 42,719 - - - - - - - Interfund Allocations 261,156 - - - - - - - - Other Services & Charges 222,012 54,946 - - - - - - - Interfund Transfers Out - 1,716,684 707,215 707,215 607,079 - 607,079 100,136 86% Total Services & Charges 675,953 1,820,418 707,215 707,215 607,079 - 607,079 100,136 86% Capital 35,359 - - - - - - - - Total Expenditures 6,232,938 1,821,886 707,215 707,215 607,079 - 607,079 100,136 86% Net Surplus / (Deficit) 504,897 (1,810,773) (707,215) (707,215) (607,079) (607,079) Beginning Cash Balance 1,956,568 2,520,160 607,079 Cash Adjustments 58,695 (102,309) 100,136 Ending Cash Balance 2,520,160 607,079 - - Cash Reserves Target - - - Fund Purpose: This fund accounted for the expenditures of the Emergency Medical Services (EMS) program. This Fund captured personnel and operating expenses primarily for Emergency Medical Services division and reflected a portion of the cost associated with operating ambulances. Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities 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 was transferred to the General Fund (#101) during 2021. Cash Reserves Target No reserve requirement 90 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Haz-Mat Fund Number 289 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 9,350 - 10,000 10,000 - - 10,000 0% Interest Earnings 709 243 376 376 82 82 294 22% Other Income 12 - - - - - - - Total Revenue 10,071 243 10,376 10,376 82 82 10,294 1% Expenditures by Type Supplies 1,457 - 10,000 10,000 - - - 10,000 0% Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures 1,457 - 10,000 10,000 - - - 10,000 0% Net Surplus / (Deficit)8,614 243 376 376 82 82 Beginning Cash Balance 19,039 27,647 27,937 Cash Adjustments (6) 47 - Ending Cash Balance 27,647 27,937 28,313 28,019 Cash Reserves Target 364 - 2,500 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 7748-87) to account for the monies generated by the South Bend Fire Department's response to hazardous materials incidents. The monies accumulated in this fund may be expended for the replacement, repair, or purchase of Haz-Mat equipment, for training and supplies and to defray the expense of Haz-Mat related activities. There are no budgeted positions in this fund, responses are made by firefighters of the South Bend Fire Department. By ordinance, the South Bend Fire Department charges businesses for hazardous materials response. This typically happens once or twice a year. 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 Haz-Mat response team. No major expenditures are planned. Cash Reserves Target 25% of Annual expenditures 91 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Indiana River Rescue Fund Number 291 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 111,870 54,600 90,000 90,000 32,300 32,300 57,700 36% Interest Earnings 6,998 2,955 3,892 3,892 995 995 2,897 26% Donations 24,945 - - - - - - - Total Revenue 143,813 57,555 93,892 93,892 33,295 33,295 60,597 35% Expenditures by Type Personnel Salaries & Wages 462 - 3,000 3,000 - - - 3,000 0% Fringe Benefits - - 2,500 2,500 - - - 2,500 0% Total Personnel 462 - 5,500 5,500 - - - 5,500 0% Supplies 10,913 16,731 18,500 18,500 6,330 5,664 11,994 6,506 65% Services & Charges Printing & Advertising 890 - 1,300 1,300 - - - 1,300 0% Education & Training 10,855 425 9,000 9,000 1,740 - 1,740 7,260 19% Travel 942 2,524 15,000 15,000 371 - 371 14,629 2% Repairs & Maintenance 7,520 - 43,000 43,000 - 5,600 5,600 37,400 13% Total Services & Charges 20,206 2,949 68,300 68,300 2,111 5,600 7,711 60,589 11% Capital - - - - - - - - - Total Expenditures 31,581 19,679 92,300 92,300 8,441 11,264 19,705 72,595 21% Net Surplus / (Deficit) 112,232 37,876 1,592 1,592 24,854 13,590 Beginning Cash Balance 181,204 293,325 330,404 Cash Adjustments (111) (797) - Ending Cash Balance 293,325 330,404 331,996 340,508 Cash Reserves Target 7,895 4,920 23,075 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically 2-4 schools a year, each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of instructors are comprised of South Bend Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and its 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. Cash Reserves Target 25% of Annual expenditures 92 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Grants Fund Number 292 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Other Income - - - - - - - - Total Revenue - - - - - - - - Expenditures by Type Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)- - - - - - Beginning Cash Balance 26,716 26,716 26,716 Cash Adjustments - - - Ending Cash Balance 26,716 26,716 26,716 26,716 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department. Historically, this fund received grant revenue. Per the grant restrictions, no interest is earned on the cash balance in this fund. Federal grant revenue and expenditures for the Police Department are now tracked in Fund #295. In 2022, the remaining cash balance will be transferred to Fund #295 and this fund will be closed. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 93 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Regional Police Academy Fund Number 294 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 23,525 9,350 20,000 20,000 17,950 17,950 2,050 90% Interest Earnings 3,069 1,106 1,620 1,620 387 387 1,233 24% Other Income 175 - - - - - - - Total Revenue 26,769 10,456 21,620 21,620 18,337 18,337 3,283 85% Expenditures by Type Supplies - 214 1,500 1,500 - - - 1,500 0% Services & Charges Education & Training 157 - 10,000 10,000 - - - 10,000 0% Travel - - 1,500 1,500 - - - 1,500 0% Other Services & Charges 6,579 2,943 4,250 4,250 - - - 4,250 0% Total Services & Charges 6,737 2,943 15,750 15,750 - - - 15,750 0% Capital - - - - - - - - - Total Expenditures 6,737 3,157 17,250 17,250 - - - 17,250 0% Net Surplus / (Deficit)20,032 7,299 4,370 4,370 18,337 18,337 Beginning Cash Balance 98,440 118,481 125,984 Cash Adjustments 10 203 - Ending Cash Balance 118,481 125,984 130,354 144,321 Cash Reserves Target 1,684 789 4,313 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 7104-82) to account for revenues and expenditures related to the advancement of present and future police officers and funds 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. Expenditures are for seminars, travel, lectures, and career days. Cash Reserves Target 25% of Annual expenditures 94 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name COPS MORE Grant Fund Number 295 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants 56,495 180,998 - 98,920 12,244 12,244 86,676 12% Fines, Forfeitures, and Fees 9,219 6,919 10,000 10,000 2,460 2,460 7,540 25% Interest Earnings 4,724 594 170 170 231 231 (61) 136% Donations 5,098 - - - - - - - Other Income 1,949 260 - - 120 120 (120) - Total Revenue 77,485 188,771 10,170 109,090 15,055 15,055 94,035 14% Expenditures by Type Supplies 65,306 86,905 20,000 20,000 - 16,331 16,331 3,669 82% Services & Charges Education & Training 300 - - 6,490 - - - 6,490 0% Other Services & Charges 44,622 12,317 20,000 13,510 975 3,525 4,500 9,010 33% Total Services & Charges 44,922 12,317 20,000 20,000 975 3,525 4,500 15,500 23% Capital - 185,805 - 78,033 32,923 92,243 125,166 (47,133) 160% Total Expenditures 110,228 285,026 40,000 118,033 33,898 112,099 145,997 (27,964) 124% Net Surplus / (Deficit) (32,743) (96,255) (29,830) (8,943) (18,843) (130,942) Beginning Cash Balance 202,035 169,439 73,474 Cash Adjustments 146 290 - Ending Cash Balance 169,439 73,474 64,531 79,455 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was originally established (7015-82) to track the Community Oriented Police Program but has been expanded to track other federal grants related to the Police Department. 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. This fund also receives revenue from 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). Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 95 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Federal Drug Enforcement Fund Number 299 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues - - 25,000 25,000 - - 25,000 0% Interest Earnings 3,131 723 883 883 55 55 828 6% Other Income - - - - - - - - Total Revenue 3,131 723 25,883 25,883 55 55 25,828 0% Expenditures by Type Supplies - - 6,000 6,000 - - - 6,000 0% Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital 43,499 31,000 22,500 22,500 - - - 22,500 0% Total Expenditures 43,499 31,000 28,500 28,500 - - - 28,500 0% Net Surplus / (Deficit)(40,368) (30,277) (2,617) (2,617) 55 55 Beginning Cash Balance 153,920 113,552 83,275 Cash Adjustments - - - Ending Cash Balance 113,552 83,275 80,658 83,330 Cash Reserves Target 10,875 7,750 7,125 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and training. This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the Fed for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance. Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training. Cash Reserves Target 25% of Annual expenditures 96 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2018 Fire Station #9 Bond Debt Service Fund Number 350 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interfund Transfers In 321,706 341,231 345,307 345,307 175,941 175,941 169,366 51% Total Revenue 321,706 341,231 345,307 345,307 175,941 175,941 169,366 51% Expenditures by Type Services & Charges Debt Service Principal 170,000 195,000 205,000 205,000 105,000 - 105,000 100,000 51% Debt Service Interest & Fees 151,706 146,231 140,307 140,307 70,941 - 70,941 69,366 51% Total Services & Charges 321,706 341,231 345,307 345,307 175,941 - 175,941 169,366 51% Total Expenditures 321,706 341,231 345,307 345,307 175,941 - 175,941 169,366 51% Net Surplus / (Deficit) - - - - - - Beginning Cash Balance - - - Cash Adjustments - - - Ending Cash Balance - - - - Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10590-18) 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 January 15, 2038. Cash Reserves Target No reserve requirement 97 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2018 Fire Station #9 Bond Capital Fund Number 451 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 42,008 2,981 - - 923 923 (923) - Total Revenue 42,008 2,981 - - 923 923 (923) - Expenditures by Type Capital 3,143,446 89,311 - - - - - - - Total Expenditures 3,143,446 89,311 - - - - - - - Net Surplus / (Deficit)(3,101,438) (86,330) - - 923 923 Beginning Cash Balance 3,494,445 399,877 314,233 Cash Adjustments 6,871 686 - Ending Cash Balance 399,877 314,233 314,233 315,155 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established 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 is recorded in the 2018 Fire Station #9 Bond Debt Service Fund (#350). Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a). The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of 3.065%. The net proceeds after bond issuance costs were $4,864,008. This amount was deposited into this fund to be used towards the approved capital projects. Construction of Fire Station 9 was completed in 2019. The new station was constructed at the corner of Mishawaka Avenue and 21st Street and will house Engine 9, Medic 9, Boat 2, and accommodate up to seven assigned firefighters per day. The remaining bond capital proceeds will be used to construct an additional classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. It will be an approximately 3,000 square foot building and will house a rugged, divisible classroom with the capacity for 100 personnel and additional training props and storage areas. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 98 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Fire Pension Fund Number 701 Fund Type Pension Trust Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 4,466,993 4,323,533 4,443,096 4,443,096 - - 4,443,096 0% Interest Earnings 8,670 2,205 5,272 5,272 439 439 4,833 8% Other Income - - - - (12) (12) 12 - Total Revenue 4,475,663 4,325,739 4,448,368 4,448,368 427 427 4,447,941 0% Expenditures by Type Personnel Salaries & Wages 4,449,225 4,205,078 4,488,409 4,488,409 1,370,950 - 1,370,950 3,117,459 31% Total Personnel 4,449,225 4,205,078 4,488,409 4,488,409 1,370,950 - 1,370,950 3,117,459 31% Supplies - - 100 100 - - - 100 0% Services & Charges Professional Services 4,000 3,500 6,000 6,000 3,500 - 3,500 2,500 58% Travel - - 350 350 - - - 350 0% Other Services & Charges 1,126 679 1,400 1,400 589 - 589 811 42% Total Services & Charges 5,126 4,179 7,750 7,750 4,089 - 4,089 3,661 53% Total Expenditures 4,454,351 4,209,256 4,496,259 4,496,259 1,375,038 - 1,375,038 3,121,220 31% Net Surplus / (Deficit)21,312 116,482 (47,891) (47,891) (1,374,612) (1,374,612) Beginning Cash Balance 315,085 336,501 453,561 Cash Adjustments 104 577 - Ending Cash Balance 336,501 453,561 405,670 (921,051) Cash Reserves Target 445,435 420,926 449,626 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the operation of a pension plan for retired South Bend firefighters and receives reimbursement from the State of Indiana. Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are for the pension payments to retired firefighters or surviving spouses and for death benefits paid out. 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 in the General Fund (#101). Cash Reserves Target 10% of Annual expenditures 99 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police Pension Fund Number 702 Fund Type Pension Trust Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 6,111,782 6,048,813 6,147,998 6,147,998 - - 6,147,998 0% Interest Earnings 17,014 3,126 9,277 9,277 525 525 8,752 6% Other Income 2,890 6,284 2,000 2,000 4,119 4,119 (2,119) 206% Total Revenue 6,131,686 6,058,223 6,159,275 6,159,275 4,644 4,644 6,154,631 0% Expenditures by Type Personnel Salaries & Wages 6,374,654 6,186,554 6,049,340 6,049,340 2,029,278 - 2,029,278 4,020,062 34% Total Personnel 6,374,654 6,186,554 6,049,340 6,049,340 2,029,278 - 2,029,278 4,020,062 34% Supplies - - - - - - - - - Services & Charges Professional Services 4,000 3,500 6,500 6,500 3,500 - 3,500 3,000 54% Travel - - 500 500 - - - 500 0% Other Services & Charges 1,271 945 1,400 1,400 270 - 270 1,130 19% Total Services & Charges 5,271 4,445 8,400 8,400 3,770 - 3,770 4,630 45% Total Expenditures 6,379,925 6,190,998 6,057,740 6,057,740 2,033,048 - 2,033,048 4,024,692 34% Net Surplus / (Deficit) (248,240) (132,776) 101,535 101,535 (2,028,404) (2,028,404) Beginning Cash Balance 945,540 698,148 566,569 Cash Adjustments 848 1,197 - Ending Cash Balance 698,148 566,569 668,104 (1,461,835) Cash Reserves Target 637,993 619,100 605,774 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the operation of a pension plan for retired South Bend police officers and receives reimbursement from the State of Indiana. Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance. Expenditures are for the pension payments to retired police officers or surviving spouses and for death benefits paid out. After 2020, there will be no 1977 convertees. Cash Reserves Target 10% of Annual expenditures 100 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Police K-9 Unit Fund Number 705 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 65 21 5 5 7 7 (2) 142% Donations - - - - - - - - Total Revenue 65 21 5 5 7 7 (2) 142% Expenditures by Type Supplies - - - - - - - - - Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)65 21 5 5 7 7 Beginning Cash Balance 2,330 2,395 2,420 Cash Adjustments 1 4 - Ending Cash Balance 2,395 2,420 2,425 2,427 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 7945-88) 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. Cash Reserves Target No reserve requirement 101 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Parks & Recreation Fund Number 201 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 10,048,047 9,566,845 9,247,389 9,247,389 - - 9,247,389 0% Intergov./ Shared Revenues 890,592 904,581 906,694 906,694 - - 906,694 0% Intergov./ Grants 3,635,801 648,098 - - - - - - Charges for Services 2,583,508 2,760,462 2,881,450 2,731,450 766,253 766,253 1,965,197 28% Interest Earnings 140,690 7,167 40,000 40,000 8,834 8,834 31,166 22% Donations 1,714,670 1,061,421 715,000 805,000 730,029 730,029 74,971 91% Other Income 329,248 127,858 25,000 85,000 65,068 65,068 19,932 77% Interfund Transfers In 410,867 800,000 1,234,486 1,234,486 410,853 410,853 823,633 33% Total Revenue 19,753,423 15,876,432 15,050,019 15,050,019 1,981,036 1,981,036 13,068,982 13% Expenditures by Division Park Administration 1,723,159 1,499,024 1,605,828 1,606,596 507,603 3,897 511,500 1,095,096 32% Park Maintenance 9,916,774 6,962,316 7,183,287 7,278,444 2,280,436 347,958 2,628,394 4,650,050 36% Golf Courses 1,621,929 1,501,398 1,503,657 1,539,486 508,980 33,097 542,077 997,409 35% Recreation 3,034,640 2,773,309 2,936,242 2,954,292 821,858 13,834 835,692 2,118,601 28% Marketing & Events 965,503 882,516 1,117,095 1,134,983 303,508 41,126 344,634 790,349 30% Park Projects & Capital 6,432,472 1,041,871 - 397,131 109,781 376,808 486,588 (89,457) 123% Potawatomi Zoo 700,000 700,000 701,965 701,965 700,653 - 700,653 1,312 100% Total Expenditures 24,394,477 15,360,434 15,048,074 15,612,897 5,232,819 816,719 6,049,539 9,563,360 39% Expenditures by Type Personnel Salaries & Wages 5,970,871 6,015,996 5,830,401 5,830,401 1,837,753 - 1,837,753 3,992,648 32% Fringe Benefits 1,850,776 2,133,462 2,018,043 2,018,043 704,437 - 704,437 1,313,606 35% Total Personnel 7,821,647 8,149,458 7,848,444 7,848,444 2,542,189 - 2,542,189 5,306,254 32% Supplies 1,291,583 1,173,909 1,508,997 1,600,315 453,300 98,918 552,218 1,048,097 35% Services & Charges Professional Services 443,786 192,616 338,049 362,689 38,990 31,550 70,541 292,148 19% Printing & Advertising 112,043 102,375 263,606 283,932 42,602 38,255 80,857 203,075 28% Utilities 764,164 790,831 675,223 675,223 326,913 - 326,913 348,310 48% Education & Training 23,428 11,167 25,425 26,879 2,938 1,100 4,038 22,841 15% Travel 20,508 3,355 32,922 37,600 - - - 37,600 0% Repairs & Maintenance 689,481 515,084 544,893 580,378 145,838 141,788 287,626 292,752 50% Interfund Allocations 1,672,261 1,421,220 1,668,015 1,668,015 555,991 - 555,991 1,112,024 33% Debt Service Principal 456,436 504,636 459,625 459,625 152,336 - 152,336 307,289 33% Debt Service Interest & Fees 43,303 47,338 39,584 39,584 13,940 - 13,940 25,644 35% Grants & Subsidies 715,000 715,000 715,000 715,000 715,000 - 715,000 - 100% Other Services & Charges 1,176,018 691,376 528,291 534,301 133,000 120,020 253,020 281,281 47% Interfund Transfers Out - 11,799 - - - - - - - Total Services & Charges 6,116,428 5,006,796 5,290,633 5,383,225 2,127,549 332,712 2,460,261 2,922,964 46% Capital 9,164,819 1,030,272 400,000 780,913 109,781 385,089 494,870 286,043 63% Total Expenditures 24,394,477 15,360,434 15,048,074 15,612,897 5,232,819 816,719 6,049,539 9,563,358 39% Net Surplus / (Deficit) (4,641,054) 515,998 1,945 (562,878) (3,251,783) (4,068,502) Beginning Cash Balance 8,278,260 3,649,543 4,156,004 Cash Adjustments 12,338 (9,538) - Ending Cash Balance 3,649,543 4,156,004 3,593,126 1,352,237 Cash Reserves Target 6,098,619 3,840,108 3,903,224 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the operation of the Parks & Recreation side of South Bend Venues, Parks & Arts (VPA). The purpose is to provide quality spaces, places, and experiences within the City. There are several operational divisions within the department: Administration, Maintenance, Golf Courses, Recreation, and Marketing & Events. This fund's main source of revenue is property taxes (distributions received in June and December). 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 COIT Fund (#404) help subsidize the Parks operations. 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 were made: six positions were eliminated from this fund and three positions were transferred to other funds (two positions transferred to the Community Inititives division in Fund #101 and one position transferred to the Morris Performing Arts Center budget in Fund #101). 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. Cash Reserves Target 25% of Annual expenditures 102 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Morris PAC / Palais Royale Marketing Fund Number 273 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 21,618 3,535 5,000 5,000 36 36 4,964 1% Interest Earnings 1,802 648 578 578 226 226 352 39% Donations - - - - 500 500 (500) - Total Revenue 23,421 4,183 5,578 5,578 762 762 4,816 14% Expenditures by Type Services & Charges Printing & Advertising 7,720 832 20,000 29,984 - 9,984 9,984 20,000 33% Total Services & Charges 7,720 832 20,000 29,984 - 9,984 9,984 20,000 33% Total Expenditures 7,720 832 20,000 29,984 - 9,984 9,984 20,000 33% Net Surplus / (Deficit)15,701 3,351 (14,422) (24,406) 762 (9,222) Beginning Cash Balance 57,345 73,045 76,521 Cash Adjustments (1) 125 - Ending Cash Balance 73,045 76,521 52,115 77,283 Cash Reserves Target 1,930 208 7,496 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 9768-07) as a separate, non-reverting fund to receive monies from solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marquee sponsorships; and to accept donations to the Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. Revenue for this fund is collected through donations and sponsorships. 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 advertisements and promotional services. The City is able to not only advertise on the local area digital billboards, but also secure sponsorships to help fund the advertising displayed on them. Cash Reserves Target 25% of Annual expenditures 103 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Morris PAC Self-Promotion Fund Number 274 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 82,464 37,554 65,000 65,000 815 815 64,185 1% Interest Earnings 3,934 1,818 1,737 1,737 662 662 1,075 38% Total Revenue 86,398 39,372 66,737 66,737 1,477 1,477 65,260 2% Expenditures by Type Services & Charges Professional Services 956 - 80,000 80,000 - - - 80,000 0% Printing & Advertising - 1,100 35,000 35,000 - - - 35,000 0% Total Services & Charges 956 1,100 115,000 115,000 - - - 115,000 0% Total Expenditures 956 1,100 115,000 115,000 - - - 115,000 0% Net Surplus / (Deficit)85,442 38,272 (48,263) (48,263) 1,477 1,477 Beginning Cash Balance 101,499 186,839 225,432 Cash Adjustments (101) 320 - Ending Cash Balance 186,839 225,432 177,169 226,909 Cash Reserves Target 239 275 28,750 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10569-17) to account for the revenue and expenditures related to events and activities that the Morris Performing Arts Center self-promotes or self-sponsors. 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. Cash Reserves Target 25% of Annual expenditures 104 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2017 Parks Bond Debt Service Fund Number 312 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 1,166,972 1,087,915 1,100,842 1,100,842 - - 1,100,842 0% Intergov./ Shared Revenues 74,210 63,774 45,280 45,280 - - 45,280 0% Interest Earnings 1,412 (244) 2,023 2,023 169 169 1,854 8% Total Revenue 1,242,595 1,151,444 1,148,145 1,148,145 169 169 1,147,976 0% Expenditures by Type Services & Charges Debt Service Principal 770,000 785,000 825,000 825,000 395,000 - 395,000 430,000 48% Debt Service Interest & Fees 411,140 387,965 364,193 364,193 185,058 - 185,058 179,136 51% Total Services & Charges 1,181,140 1,172,965 1,189,193 1,189,193 580,058 - 580,058 609,136 49% Total Expenditures 1,181,140 1,172,965 1,189,193 1,189,193 580,058 - 580,058 609,136 49% Net Surplus / (Deficit) 61,455 (21,521) (41,048) (41,048) (579,889) (579,889) Beginning Cash Balance 147,325 208,740 187,578 Cash Adjustments (39) 358 - Ending Cash Balance 208,740 187,578 146,530 (392,311) Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10580-18) to collect a separate property tax levy that is used to pay for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Park District Bonds, Series A-K (debt schedule #165). The par amount of the 2017 Park District Bonds, Series A-K was $14,075,000. The bonds were closed on December 20, 2017 and have a net interest rate of 3.056%. The net proceeds after bond issuance costs were $13,715,350. This amount was deposited into the 2017 Parks Bond Capital Fund (#471) to be used towards the approved capital projects. This fund receives property tax revenue (distributions received in June and December) from a levy that was previously collected in Fund #313 for the College Football Hall of Fame debt service (final payment February 1, 2018). This fund also receives a small portion of auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Debt service payments are due on January 15 and July 15. The first debt service payment was due July 15, 2018 and the final payment is due January 15, 2033. Property taxes are assumed to come in to cover the debt service payments through the life of the bond. Capital expenditures related to this bond are tracked in the 2017 Parks Bond Capital Fund (#471). Cash Reserves Target No reserve requirement 105 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Coveleski Stadium Capital Fund Number 401 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 23,125 - 30,000 30,000 - - 30,000 0% Interest Earnings 823 144 351 351 33 33 318 9% Total Revenue 23,947 144 30,351 30,351 33 33 30,318 0% Expenditures by Type Services & Charges Repairs & Maintenance 38,513 15,099 30,000 30,000 - 3,533 3,533 26,467 12% Total Services & Charges 38,513 15,099 30,000 30,000 - 3,533 3,533 26,467 12% Capital 32,955 - - - - - - - - Total Expenditures 71,468 15,099 30,000 30,000 - 3,533 3,533 26,467 12% Net Surplus / (Deficit)(47,520) (14,955) 351 351 33 (3,500) Beginning Cash Balance 73,256 25,850 11,685 Cash Adjustments 114 790 - Ending Cash Balance 25,850 11,685 12,036 10,972 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 7492-85) to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend. The fund is administered by the Department of Venues, Parks & Arts. Revenues are in the form of compensation received by the City based on stadium attendance. Planned expenditures are for painting, landscaping, and mechanical upgrades. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 106 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Morris Performing Arts Center Capital Fund Number 416 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 82,464 37,554 65,000 65,000 815 815 64,185 1% Interest Earnings 10,956 3,981 2,175 2,175 596 596 1,579 27% Other Income 575 - - - - - - - Interfund Transfers In - 175,579 - - - - - - Total Revenue 93,995 217,114 67,175 67,175 1,411 1,411 65,764 2% Expenditures by Type Supplies 14,469 - 25,000 25,000 - 10,333 10,333 14,667 41% Services & Charges Repairs & Maintenance 21,435 90,471 25,000 26,625 - 1,625 1,625 25,000 6% Total Services & Charges 21,435 90,471 25,000 26,625 - 1,625 1,625 25,000 6% Capital 14,149 346,394 - - - - - - - Total Expenditures 50,052 436,865 50,000 51,625 - 11,958 11,958 39,667 23% Net Surplus / (Deficit)43,943 (219,751) 17,175 15,550 1,411 (10,547) Beginning Cash Balance 378,088 422,125 203,098 Cash Adjustments 94 724 - Ending Cash Balance 422,125 203,098 218,648 204,509 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 7292-84) to receive monies to be used solely for the purpose of renovating, remodeling, or otherwise improving the facilities of 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. Cash Reserves Target No reserve requirement 107 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Palais Royale Historic Preservation Fund Number 450 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 14,425 6,477 8,000 8,000 800 800 7,200 10% Interest Earnings 2,961 617 369 369 238 238 131 65% Total Revenue 17,386 7,094 8,369 8,369 1,038 1,038 7,331 12% Expenditures by Type Services & Charges Repairs & Maintenance 38,779 34,160 35,000 35,000 - - - 35,000 0% Total Services & Charges 38,779 34,160 35,000 35,000 - - - 35,000 0% Total Expenditures 38,779 34,160 35,000 35,000 - - - 35,000 0% Net Surplus / (Deficit)(21,393) (27,066) (26,631) (26,631) 1,038 1,038 Beginning Cash Balance 129,091 107,792 80,911 Cash Adjustments 94 185 - Ending Cash Balance 107,792 80,911 54,280 81,949 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 9706-06) for the sole purpose of assisting with the continued historic preservation, maintenance and repair of the Palais Royale building and related facilities. This fund receives a 2% percent historic preservation charge assessed on all services provided in connection with the use and rental of Palais Royale facilities from functions held at the Palais (excluding fund raising events presented by not-for-profits). This fund also receives revenue from interest earned on the fund's cash balance. Repairs/improvements needed include wall repairs (interior and exterior), including painting, light fixtures, etc. Cash Reserves Target No reserve requirement 108 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2018 Zoo Bond Capital Fund Number 453 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 22,489 293 - - - - - - Total Revenue 22,489 293 - - - - - - Expenditures by Type Capital 3,166,419 121,222 - - - - - - - Total Expenditures 3,166,419 121,222 - - - - - - - Net Surplus / (Deficit)(3,143,930) (120,929) - - - - Beginning Cash Balance 3,264,859 120,929 - Cash Adjustments - - - Ending Cash Balance 120,929 - - - Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was 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. The bond capital was fully spent in 2020. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 109 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2017 Parks Bond Capital Fund Number 471 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 297,324 72,162 - - 16,881 16,881 (16,881) - Total Revenue 297,324 72,162 - - 16,881 16,881 (16,881) - Expenditures by Division Series A - Howard Park 842,454 73,054 - - - - - - - Series B - St. Louis Street 1,041,033 6,643 - 27,752 - - - 27,752 0% Series C - Colfax-Seitz - - - 1,012,332 - 1,008,400 1,008,400 3,932 100% Series D - Howard-Farmers 69,413 1,071,889 - 108,066 - 104,566 104,566 3,500 97% Series E - Miami-Twyckenham - 685,828 - 131,047 97,564 7,955 105,519 25,528 81% Series F - Seitz Park - - - 1,088,451 - 1,085,400 1,085,400 3,051 100% Series G - East Race 162,500 22,320 - 1,279,584 2,230 1,277,354 1,279,584 - 100% Series H - Pinhook Park 886,000 454,571 - 553,069 195,747 260,066 455,813 97,256 82% Series I - Other Park Improv.1,178,907 109,488 - 176,901 55,232 10,739 65,971 110,930 37% Series J - Pinhook Connect - 755,805 - 169,060 113,657 8,990 122,647 46,413 73% Series K - Future Projects 10,800 47,423 - 913,477 3,917 - 3,917 909,561 0% Total Expenditures 4,191,107 3,227,021 - 5,459,738 468,347 3,763,469 4,231,816 1,227,923 78% Expenditures by Type Services & Charges Professional Services 15,000 - - 6,464 - - - 6,464 0% Total Services & Charges 15,000 - - 6,464 - - - 6,464 0% Capital 4,176,107 3,227,021 - 5,453,274 468,347 3,763,469 4,231,816 1,221,458 78% Total Expenditures 4,191,107 3,227,021 - 5,459,738 468,347 3,763,469 4,231,816 1,227,922 78% Net Surplus / (Deficit) (3,893,782) (3,154,859) - (5,459,738) (451,466) (4,214,935) Beginning Cash Balance 12,944,127 9,062,798 5,926,118 Cash Adjustments 12,453 18,179 - Ending Cash Balance 9,062,798 5,926,118 466,380 5,476,463 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target 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 Park District Bonds, Series A-K. The bonds were issued to fund certain improvements in connection with the MY SB Parks & Trails initiative. 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). The par amount of the bonds was $14,075,000. The bond closing date was December 20, 2017. Net proceeds after bond issuance costs were deposited into this fund in the amount of $13,856,100. This fund also receives revenue from interest earned on the fund's cash balance. These are the various projects: Series A - Howard Park riverfront promenade, storm water habitat area | Series B - St. Louis Street parking and street upgrades (Howard Park) | Series C - Riverfront trail upgrades - Colfax to Seitz Park | Series D - Riverfront trail upgrades - Howard Park to Farmer's Market | Series E - Riverfront trail upgrades - Miami to Twyckenham | Series F - Riverfront trail upgrades - Seitz Park to Howard Park, Seitz Park parking | Series G - Seitz Park - AM General parking and plaza area, East Race promenade and bridge | Series H - Pinhook Park pavilion upgrade, reconnect river flow to lagoon, playground and site improvements | Series I - Other Park Improvements - Park security, lighting, and storage - Restrooms modernization & ADA compliance | Series J - Pinhook Park neighborhood connectivity | Series K - Future Projects - park acquisitions, partnerships, and build-outs 110 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Parking Garages Fund Number 601 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 945,347 844,835 900,000 900,000 319,360 319,360 580,640 35% Fines, Forfeitures, and Fees 42,745 38,862 61,500 61,500 13,870 13,870 47,630 23% Interest Earnings 32,323 8,089 10,068 10,068 2,111 2,111 7,957 21% Other Income 16,084 2,468 - - - - - - Total Revenue 1,036,499 894,253 971,568 971,568 335,340 335,340 636,227 35% Expenditures by Subdivisions Parking Enforcement 105,009 71,212 13,962 13,962 1,302 - 1,302 12,660 9% Parking General Operations - 40,118 574,746 573,152 103,003 6,541 109,544 463,608 19% Main Street Garage 270,215 638,343 211,426 234,971 42,915 20,191 63,106 171,865 27% Leighton Plaza Garage 450,815 478,042 227,584 238,578 42,719 3,606 46,325 192,252 19% Wayne Street Garage 197,869 307,837 171,020 180,232 26,235 5,130 31,365 148,867 17% Eddy St Commons Garage 15,000 10,511 - - - - - - - Total Expenditures 1,038,908 1,546,063 1,198,738 1,240,895 216,175 35,468 251,643 989,252 20% Expenditures by Type Supplies - - - - 2,500 6,541 9,041 (9,041) - Services & Charges Professional Services 700,335 490,335 488,000 493,874 79,670 1,252 80,922 412,952 16% Utilities 104,528 100,720 117,000 119,630 47,773 2,378 50,151 69,479 42% Repairs & Maintenance 126,794 237,452 125,000 131,043 23,489 10,421 33,909 97,133 26% Interfund Allocations 49,026 124,317 161,738 161,738 53,914 - 53,914 107,824 33% Other Services & Charges 13,574 17,088 7,000 19,733 8,828 - 8,828 10,905 45% Total Services & Charges 994,258 969,911 898,738 926,018 213,674 14,050 227,725 698,293 25% Capital 44,650 576,152 300,000 314,877 - 14,877 14,877 300,000 5% Total Expenditures 1,038,908 1,546,063 1,198,738 1,240,895 216,175 35,468 251,643 989,252 20% Net Surplus / (Deficit) (2,409) (651,810) (227,170) (269,327) 119,166 83,698 Beginning Cash Balance 1,325,951 1,326,253 674,268 Cash Adjustments 2,710 (175) - Ending Cash Balance 1,326,253 674,268 404,941 816,261 Cash Reserves Target 259,727 386,516 310,224 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target 25% of Annual expenditures This fund was established (ordinance 5089-69) to account for the maintenance and operation of off-street parking facilities. 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. Starting in 2021, parking garage operations are under outside contract with ASM Global. This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. This fund also receives revenue from street parking fines. 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 reimburses 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. There are many capital improvement needs. The forecast shows a relatively small capital budget due to declining cash balance and revenue remaining fairly flat. 111 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Century Center Operations Fund Number 670 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 1,275,000 956,250 637,500 637,500 318,750 318,750 318,750 50% Charges for Services 3,192,290 924,923 2,750,000 2,750,000 216,509 216,509 2,533,491 8% Interest Earnings 24 7 - - 54 54 (54) - Other Income 9,692 5,936 6,275 6,275 189 189 6,086 3% Interfund Allocation Reimb 66,045 68,478 67,477 67,477 22,493 22,493 44,984 33% Total Revenue 4,543,051 1,955,594 3,461,252 3,461,252 557,995 557,995 2,903,257 16% Expenditures by Subdivisions City Operations 1,390,766 1,149,345 1,453,760 1,461,143 429,720 20,152 449,872 1,011,271 31% Food & Beverage Operations 3,137,910 1,444,541 2,772,311 2,772,311 397,138 - 397,138 2,375,173 14% Total Expenditures 4,528,676 2,593,886 4,226,071 4,233,454 826,858 20,152 847,009 3,386,444 20% Expenditures by Type Personnel Salaries & Wages 473,272 368,842 423,365 423,365 123,335 - 123,335 300,030 29% Fringe Benefits 155,072 138,803 166,211 166,211 42,765 - 42,765 123,446 26% Other Personnel Costs 1,197,879 757,895 900,000 900,000 190,611 - 190,611 709,389 21% Total Personnel 1,826,223 1,265,540 1,489,576 1,489,576 356,711 - 356,711 1,132,865 24% Supplies 1,145,517 317,548 1,150,000 1,150,000 103,110 1,035 104,144 1,045,856 9% Services & Charges Professional Services 76,325 35,698 120,628 120,748 23,382 - 23,382 97,366 19% Printing & Advertising 2,893 277 - 1,000 543 3 546 454 55% Utilities 375,552 276,273 383,819 386,437 116,834 542 117,376 269,061 30% Education & Training - 1,724 - 150 150 - 150 - 100% Repairs & Maintenance 101,642 74,654 101,000 104,252 17,006 11,222 28,228 76,024 27% Interfund Allocations 162,380 169,544 247,195 247,195 82,397 - 82,397 164,798 33% Insurance 57,019 47,272 57,047 57,047 14,852 - 14,852 42,195 26% Other Services & Charges 512,899 311,417 579,589 579,832 64,397 7,349 71,747 508,085 12% Interfund Transfers Out 268,227 93,939 97,217 97,217 47,476 - 47,476 49,741 49% Total Services & Charges 1,556,936 1,010,797 1,586,495 1,593,878 367,038 19,117 386,155 1,207,724 24% Capital - - - - - - - - - Total Expenditures 4,528,676 2,593,886 4,226,071 4,233,454 826,858 20,152 847,009 3,386,445 20% Net Surplus / (Deficit) 14,375 (638,292) (764,819) (772,202) (268,863) (289,015) Beginning Cash Balance 1,532,952 1,537,206 1,016,748 Cash Adjustments (10,121) 117,834 - Ending Cash Balance 1,537,206 1,016,748 244,547 793,781 Cash Reserves Target 1,132,169 648,472 1,058,363 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target 25% of Annual expenditures This fund was established to account 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. The Century Center is located along the St. Joseph River in Downtown South Bend. It plays host to conventions and trade shows, conferences and meetings, weddings and receptions, plays, and concerts. 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. The City has a contract with ASM Global (a company that specializes in venue management) for the food & beverage operations at the Century Center. The repair and maintenance operations are handled by the City. 112 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Century Center Capital Fund Number 671 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 12,966 1,931 200 200 32 32 168 16% Other Income - - - - - - - - Interfund Transfers In 177,475 - - - - - - - Total Revenue 190,441 1,931 200 200 32 32 168 16% Expenditures by Type Services & Charges Professional Services 66,123 - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges 66,123 - - - - - - - - Capital - - - - - - - - - Total Expenditures 66,123 - - - - - - - - Net Surplus / (Deficit)124,318 1,931 200 200 32 32 Beginning Cash Balance 857,363 981,681 983,612 Cash Adjustments - - - Ending Cash Balance 981,681 983,612 983,812 983,644 Cash Reserves Target 800,000 800,000 800,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 1989 for the purpose of providing preventative maintenance and improvement to the Century Center. 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. Cash Reserves Target $800,000 Minimum per Board of Managers 113 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Century Center Energy Conservation Debt Svc Fund Number 672 Fund Type Debt Service Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 235,000 221,437 221,437 221,437 221,437 221,437 - 100% Interest Earnings 4,232 2,552 1,200 1,200 879 879 321 73% Other Income 104,511 97,225 88,057 88,057 45,718 45,718 42,339 52% Interfund Transfers In 90,752 93,939 97,217 97,217 47,476 47,476 49,741 49% Total Revenue 434,495 415,154 407,911 407,911 315,511 315,511 92,401 77% Expenditures by Type Services & Charges Debt Service Principal 280,090 285,614 291,274 291,274 144,205 - 144,205 147,069 50% Debt Service Interest & Fees 135,333 125,482 115,437 115,437 58,980 - 58,980 56,457 51% Total Expenditures 415,423 411,096 406,711 406,711 203,185 - 203,185 203,526 50% Net Surplus / (Deficit) 19,071 4,058 1,200 1,200 112,325 112,325 Beginning Cash Balance 170,316 189,409 193,705 Cash Adjustments 21 238 - Ending Cash Balance 189,409 193,705 194,905 306,030 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2015 to account for debt service payments of the 2015 Century Center Energy Conservation bonds. The bond proceeds were used to make improvements at the Century Center including a new solar panel roof and other energy efficiency projects. This fund receives revenue, to fund the repayment of the debt, from the following sources: a pledge of Hotel/Motel Tax revenue from St. Joseph County in the amount of $221,437 per year starting in 2018; interfund transfers from Century Center Operations Fund (#670); and a federally subsidized interest rebate of approximately 80% of interest paid. This fund also receives revenue from interest earned on the fund's cash balance. The bonds will be paid off over a 15-year period, with the final payment due on May 1, 2031. Cash Reserves Target No reserve requirement 114 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name City Cemetery Fund Number 730 Fund Type Special Revenue Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 803 259 134 134 88 88 46 66% Other Income - - - - - - - - Total Revenue 803 259 134 134 88 88 46 66% Expenditures by Type Services & Charges Repairs & Maintenance - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)803 259 134 134 88 88 Beginning Cash Balance 28,916 29,730 30,041 Cash Adjustments 12 51 - Ending Cash Balance 29,730 30,041 30,175 30,129 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10638-18) to provide perpetual care and maintenance for the South Bend 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. Expenses are for maintaining the City Cemetery. There are no expenditures budgeted for 2021. Appropriation requests for expenditures will be made as needed. Cash Reserves Target 25% of Annual expenditures 115 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Bowman Cemetery Fund Number 731 Fund Type Special Revenue Fund Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 12,623 4,082 6,392 6,392 1,388 1,388 5,004 22% Other Income - - - - - - - - Total Revenue 12,623 4,082 6,392 6,392 1,388 1,388 5,004 22% Expenditures by Type Services & Charges Repairs & Maintenance - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)12,623 4,082 6,392 6,392 1,388 1,388 Beginning Cash Balance 454,888 467,692 472,576 Cash Adjustments 182 802 - Ending Cash Balance 467,692 472,576 478,968 473,964 Cash Reserves Target 400,000 400,000 400,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: In 2018, the trust administered by Key Bank for the maintenance of the Bowman Cemetery was terminated. The funds held in the trust were transferred to the City for the City’s ongoing responsibility to care for the Bowman Cemetery in perpetuity according to Indiana law. This fund was established by Ordinance No. 10638-18, dated December 10, 2018, to account for the transferred funds and to budget for the expenses the City will incur in maintaining the Bowman Cemetery. Currently, this fund only receives revenue from interest earned on the fund's cash balance. Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2021. Appropriation requests for expenditures will be made as needed. Cash Reserves Target $400,000 minimum 116 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2015 Parks Bond Debt Service Fund Number 757 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 3,527 807 2,000 2,000 17 17 1,983 1% Interfund Transfers In 409,270 375,939 376,007 376,007 125,902 125,902 250,105 33% Total Revenue 412,797 376,746 378,007 378,007 125,919 125,919 252,088 33% Expenditures by Type Services & Charges Debt Service Principal 220,000 225,000 225,000 225,000 110,000 - 110,000 115,000 49% Debt Service Interest & Fees 162,731 156,131 149,382 149,382 75,516 - 75,516 73,866 51% Total Expenditures 382,731 381,131 374,382 374,382 185,516 - 185,516 188,866 50% Net Surplus / (Deficit) 30,066 (4,385) 3,625 3,625 (59,597) (59,597) Beginning Cash Balance 560,431 590,497 586,111 Cash Adjustments - - - Ending Cash Balance 590,497 586,111 589,736 526,515 Cash Reserves Target 590,497 586,111 589,736 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2015 Parks Bond. The par amount of the 2015 Parks/EDIT bond was $5,605,000. The debt service reserve will be used towards the last debt service payment. The accounting records are maintained in trustee bank accounts. The Economic Development Income Tax (EDIT) Fund (#408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. This fund also receives revenue from interest earned on the cash balance at the trustee bank. The semi-annual debt service payments are set forth in the 20-year debt amortization schedule (debt schedule #141) with the first payment made on February 1, 2016 and the final payment due on August 1, 2035. Capital expenditures of this bond were tracked in the 2015 Parks Bond Capital Fund (#751). The capital proceeds were fully expended in 2019. Cash Reserves Target 100% cash reserves per bond covenants 117 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Studebaker-Oliver Revitalizing Grants Fund Number 209 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - - - - - - - - Interest Earnings 24,778 7,035 3,388 3,388 2,210 2,210 1,178 65% Other Income 100,000 100,000 100,000 - - - - - Total Revenue 124,778 107,035 103,388 3,388 2,210 2,210 1,178 65% Expenditures by Type Services & Charges Professional Services 149,969 274,931 25,000 59,671 41,693 6,000 47,694 11,977 80% Total Services & Charges 149,969 274,931 25,000 59,671 41,693 6,000 47,694 11,977 80% Total Expenditures 149,969 274,931 25,000 59,671 41,693 6,000 47,694 11,977 80% Net Surplus / (Deficit) (25,191) (167,896) 78,388 (56,283) (39,483) (45,484) Beginning Cash Balance 954,136 929,415 763,112 Cash Adjustments 470 1,593 - Ending Cash Balance 929,415 763,112 706,829 733,332 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 9214-01) 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. The 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. This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance. Other income was derived from repayment from the River West TIF Fund (#324), with the last payment received in 2020. Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 118 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Economic Development State Grants Fund Number 210 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - - - 69,000 - - 69,000 0% Interest Earnings 2,878 712 544 544 80 80 464 15% Other Income 72,010 90,013 72,011 72,011 18,003 18,003 54,008 25% Total Revenue 74,888 90,725 72,555 141,555 18,082 18,082 123,472 13% Expenditures by Type Services & Charges Professional Services 53,699 56,352 - 48,511 - 48,511 48,511 - 100% Debt Service Principal 67,581 69,632 35,605 35,605 17,736 - 17,736 17,869 50% Debt Service Interest & Fees 4,429 2,379 401 401 267 - 267 134 67% Grants & Subsidies - - - - - 69,000 69,000 (69,000) - Interfund Transfers Out 230,000 - - - - - - - - Total Services & Charges 355,710 128,362 36,006 84,517 18,003 117,511 135,514 (50,997) 160% Total Expenditures 355,710 128,362 36,006 84,517 18,003 117,511 135,514 (50,997) 160% Net Surplus / (Deficit) (280,822) (37,637) 36,549 57,038 80 (117,432) Beginning Cash Balance 344,987 64,775 27,154 Cash Adjustments 610 16 - Ending Cash Balance 64,775 27,154 84,191 27,233 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana. This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance. Past expenditures include demolition of vacant and abandoned houses/lots, equipment for the Ignition Park/ND Turbo project, and debt service payments to the Indiana Development Finance Authority for a loan for the Indiana Brownfields Program with final payment due in 2021. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 119 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Department of Community Investment (DCI) Fund Number 211 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants 434,000 10,650 552,550 552,550 5,550 5,550 547,000 1% Charges for Services 212,079 861,309 483,267 483,267 591,786 591,786 (108,519) 122% Fines, Forfeitures, and Fees - 46,076 56,840 56,840 19,219 19,219 37,621 34% Interest Earnings 17,680 8,876 15,000 15,000 4,396 4,396 10,604 29% Other Income 4,123 2,598 - - - - - - Interfund Allocation Reimb - 174,531 175,765 175,765 48,589 48,589 127,176 28% Interfund Transfers In 2,350,633 2,268,899 1,752,159 1,752,159 - - 1,752,159 0% Total Revenue 3,018,515 3,372,939 3,035,581 3,035,581 669,541 669,541 2,366,041 22% Expenditures by Type Personnel Salaries & Wages 1,493,197 1,529,047 1,921,625 1,921,625 630,003 - 630,003 1,291,622 33% Fringe Benefits 528,540 568,983 716,373 716,373 230,326 - 230,326 486,047 32% Total Personnel 2,021,736 2,098,029 2,637,998 2,637,998 860,328 - 860,328 1,777,669 33% Supplies 18,276 13,503 26,120 32,621 8,052 4,079 12,131 20,490 37% Services & Charges Professional Services 157,623 224,609 281,800 618,163 66,378 328,511 394,889 223,274 64% Printing & Advertising 13,604 7,560 24,000 24,000 1,857 75 1,933 22,067 8% Education & Training 9,835 4,576 22,000 34,500 680 12,500 13,180 21,320 38% Travel 24,271 4,502 20,000 20,000 - - - 20,000 0% Repairs & Maintenance 9,911 12,447 3,100 3,100 758 - 758 2,342 24% Interfund Allocations 464,363 357,941 652,726 652,726 217,574 - 217,574 435,152 33% Other Services & Charges 16,116 11,772 26,450 32,450 9,131 - 9,131 23,319 28% Interfund Transfers Out - 35,000 50,000 50,000 16,664 - 16,664 33,336 33% Total Services & Charges 695,723 658,407 1,080,076 1,434,939 313,042 341,086 654,129 780,810 46% Total Expenditures 2,735,735 2,769,940 3,744,194 4,105,558 1,181,423 345,165 1,526,588 2,578,969 37% Net Surplus / (Deficit) 282,780 603,000 (708,613) (1,069,977) (511,882) (857,047) Beginning Cash Balance 729,684 1,012,307 1,629,498 Cash Adjustments (158) 14,191 - Ending Cash Balance 1,012,307 1,629,498 559,521 1,113,513 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10060-10) to account 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 are 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) was 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 are 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. Cash Reserves Target No reserve requirement 120 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Dept of Community Investment Grants Fund Number 212 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants 2,030,043 2,392,383 3,150,111 8,650,111 571,662 571,662 8,078,449 7% Fines, Forfeitures, and Fees 30 121 - - 10 10 (10) - Other Income 483,931 186,664 119,687 119,687 96,221 96,221 23,466 80% Total Revenue 2,514,004 2,579,168 3,269,798 8,769,798 667,893 667,893 8,101,905 8% Expenditures by Type Services & Charges Professional Services - 40,488 - 259,513 - 138,301 138,301 121,212 53% Grants & Subsidies 2,555,898 2,529,492 2,755,134 8,747,312 585,055 2,751,115 3,336,170 5,411,143 38% Total Services & Charges 2,555,898 2,569,980 2,755,134 9,006,825 585,055 2,889,415 3,474,470 5,532,355 39% Total Expenditures 2,555,898 2,569,980 2,755,134 9,006,825 585,055 2,889,415 3,474,470 5,532,355 39% Net Surplus / (Deficit) (41,893) 9,188 514,664 (237,027) 82,838 (2,806,577) Beginning Cash Balance 347,782 305,248 313,907 Cash Adjustments (641) (528) - Ending Cash Balance 305,248 313,907 76,880 321,944 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances: 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 accounts for the receipt and subsequent expenditure of grants received from the U.S. Department of Housing and Urban Development related to community improvement projects. This fund accounts for various grants including: Community Development Block Grant (CDBG) - CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable living environment, and economic opportunities for individuals and families with incomes below 80 percent of the area median income. CDBG funds can also be used for the elimination of slum and blight. Emergency Solutions Grant (ESG) - The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the shelter facility, and for the administration of the grant. Neighborhood Stabilization Project (NSP) - Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are the result of the mortgage foreclosure crisis in the nation. HUD provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be used to buy, fix up, and resell foreclosed and abandoned homes. NSP grantees develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent of the funds appropriated for the purchase and redevelopment of abandoned or foreclosed homes or residential properties that will be used to house individuals or families whose incomes do not exceed 50 percent of the area median income. In addition, all activities funded by NSP must benefit low- and moderate-income persons whose income does not exceed 120 percent of area median income. Activities may not qualify under NSP using the "prevent or eliminate slums and blight" or "address urgent community development needs" objectives. Shelter Plus Care Program (S+C) - The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other sources. S+C assists hard to serve homeless individuals with disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with alcohol and/or drugs, and HIV/AIDS or related diseases. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 121 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Unsafe Building Fund Number 219 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Fines, Forfeitures, and Fees 263,172 51,581 111,100 111,100 16,118 16,118 94,982 15% Interest Earnings 18,352 7,420 11,932 11,932 2,443 2,443 9,489 20% Other Income 2,298 18 - - - - - - Interfund Transfers In 681,491 - - - - - - - Total Revenue 965,314 59,018 123,032 123,032 18,561 18,561 104,471 15% Expenditures by Subdivisions NEAT Crew 435,893 23,896 - - - - - - - Unsafe Building 156,655 117,855 113,500 113,805 14,063 20,564 34,627 79,178 30% Total Expenditures 592,547 141,751 113,500 113,805 14,063 20,564 34,627 79,178 30% Expenditures by Type Personnel Salaries & Wages 178,355 - - - - - - - - Fringe Benefits 65,378 - - - - - - - - Total Personnel 243,732 - - - - - - - - Supplies 22,623 5,458 - - - - - - - Services & Charges Professional Services 39,500 27,070 17,500 17,805 7,490 7,815 15,305 2,500 86% Repairs & Maintenance 153,241 - - - - - - - - Interfund Allocations 34,894 - - - - - - - - Other Services & Charges 73,977 109,224 96,000 96,000 6,573 12,749 19,322 76,678 20% Total Services & Charges 301,612 136,294 113,500 113,805 14,063 20,564 34,627 79,178 30% Capital 24,580 - - - - - - - - Total Expenditures 592,547 141,751 113,500 113,805 14,063 20,564 34,627 79,178 30% Net Surplus / (Deficit) 372,767 (82,733) 9,532 9,227 4,498 (16,066) Beginning Cash Balance 543,230 923,154 832,938 Cash Adjustments 7,157 (7,482) - Ending Cash Balance 923,154 832,938 842,165 837,637 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target No reserve requirement The Unsafe Building Fund was established in 2016 (ordinance 10416-16) to receive fines and fees related to Indiana's Unsafe Building law (IC 36-7-9). The expenses incurred for board-ups, demolitions, ordinance violation abatements, and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code Enforcement and shares the same mission to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens' complaints, partners with volunteer neighborhood associations for neighborhood clean-ups, and works directly through community outreach programs to enrich the City of South Bend's neighborhoods. This fund receives revenue from fines and fees relating to Unsafe Building laws including the following sources: vacant and abandoned registrations, board-ups, demolitions, forfeited performance bonds, special assessments, and civil penalties. Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement 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. 122 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Rental Units Regulation Fund Number 221 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Fines, Forfeitures, and Fees 7,375 107,800 100,000 100,000 30 30 99,970 0% Interest Earnings 351 573 200 200 477 477 (277) 238% Interfund Transfers In - 245,626 241,527 241,527 - - 241,527 0% Total Revenue 7,726 353,999 341,727 341,727 507 507 341,220 0% Expenditures by Type Personnel Salaries & Wages - 119,900 184,228 184,228 44,242 - 44,242 139,986 24% Fringe Benefits - 59,277 82,349 82,349 21,296 - 21,296 61,054 26% Total Personnel - 179,177 266,577 266,577 65,538 - 65,538 201,040 25% Supplies - 332 5,800 5,800 - - - 5,800 0% Services & Charges Professional Services - 1,505 55,000 81,850 - 26,850 26,850 55,000 33% Printing & Advertising - - 4,000 4,000 - - - 4,000 0% Education & Training - - 750 750 - - - 750 0% Travel - - 800 800 - - - 800 0% Repairs & Maintenance - - 1,800 1,800 - - - 1,800 0% Other Services & Charges - 1,748 7,000 7,000 - - - 7,000 0% Total Services & Charges - 3,254 69,350 96,200 - 26,850 26,850 69,350 28% Total Expenditures - 182,762 341,727 368,577 65,538 26,850 92,388 276,190 25% Net Surplus / (Deficit)7,726 171,237 - (26,850) (65,031) (91,881) Beginning Cash Balance 10,105 17,823 189,090 Cash Adjustments (9) 31 - Ending Cash Balance 17,823 189,090 162,240 124,059 Cash Reserves Target - 18,276 36,858 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance (10427-16) and the Rental Safety Verification Program (RSVP) ordinance (10644- 19). Both of these programs are managed by the Department of Code Enforcement. 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) is derived from follow up re-inspection fees and assessments for noncompliance. First and second inspections will have no charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new, revenue could vary greatly from current estimates. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference. Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the program. However, previous guidelines for landlord registrations will be integrated into RSVP while working with landlords. Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). In 2020, RSVP was moved into this fund in order to better track its revenue and expenditures. Cash Reserves Target 10% of Annual expenditures 123 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Code Enforcement Fund Fund Number 230 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits - 30,425 31,200 31,200 16,015 16,015 15,185 51% Charges for Services - 43,360 53,250 53,250 13,821 13,821 39,429 26% Fines, Forfeitures, and Fees - 367,113 304,000 304,000 106,982 106,982 197,018 35% Interest Earnings - 2,492 - - 892 892 (892) - Debt Proceeds - 80,000 - - - - - - Other Income - 15,396 2,725 2,725 807 807 1,918 30% Interfund Allocation Reimb - 76,927 34,708 34,708 11,572 11,572 23,136 33% Interfund Transfers In - 3,619,593 3,573,687 3,573,687 280,000 280,000 3,293,687 8% Total Revenue - 4,235,305 3,999,570 3,999,570 430,090 430,090 3,569,481 11% Expenditures by Subdivisions Neighborhood Code Enforce.- 2,084,724 2,402,890 2,483,743 716,748 37,231 753,979 1,729,764 30% NEAT Crew - 414,272 569,372 573,212 157,613 34,271 191,884 381,328 33% Animal Resource Center - 934,825 1,001,724 1,009,609 315,776 22,801 338,577 671,032 34% Total Expenditures - 3,433,820 3,973,986 4,066,563 1,190,136 94,304 1,284,440 2,782,124 32% Expenditures by Type Personnel Salaries & Wages - 1,415,442 1,456,785 1,455,585 503,970 - 503,970 951,615 35% Fringe Benefits - 588,698 628,887 630,087 202,739 - 202,739 427,348 32% Total Personnel - 2,004,140 2,085,672 2,085,672 706,710 - 706,710 1,378,963 34% Supplies - 113,969 163,700 165,536 29,941 5,239 35,180 130,356 21% Services & Charges Professional Services - 40,574 110,300 112,801 14,445 16,369 30,814 81,987 27% Printing & Advertising - 10,559 24,305 24,592 1,830 1,103 2,933 21,659 12% Utilities - 31,984 30,667 30,667 11,292 - 11,292 19,375 37% Education & Training - 2,933 5,000 5,900 1,735 - 1,735 4,165 29% Travel - 3,826 2,400 2,400 - - - 2,400 0% Repairs & Maintenance - 239,861 410,650 410,955 46,283 305 46,587 364,367 11% Interfund Allocations - 814,847 763,484 763,484 254,500 - 254,500 508,984 33% Debt Service Principal - 47,510 124,425 124,425 37,133 - 37,133 87,292 30% Debt Service Interest & Fees - 2,954 9,573 9,573 1,796 - 1,796 7,777 19% Other Services & Charges - 120,664 243,810 250,559 34,994 40,766 75,760 174,799 30% Total Services & Charges - 1,315,711 1,724,614 1,735,355 404,007 58,543 462,550 1,272,805 27% Capital - - - 80,000 49,478 30,522 80,000 - 100% Total Expenditures - 3,433,820 3,973,986 4,066,563 1,190,136 94,304 1,284,440 2,782,124 32% Net Surplus / (Deficit) - 801,485 25,584 (66,993) (760,046) (854,350) Beginning Cash Balance - - 803,572 Cash Adjustments - 2,088 - Ending Cash Balance - 803,572 736,579 53,392 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 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. This fund was established (ordinance 10686-19) in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code Enforcement (NCE), South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement division upholds and enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend Animal Resource Center division runs the animal resource center (aka animal shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The NEAT division works in tandem with the Neighborhood Code Enforcement division to provide services for environmental clean-ups to homeowners and/or businesses. These clean-ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed for failure to comply upon notification. Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource Center collects revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the expenditures of these divisions. The difference is covered by an interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408). The interfund allocation reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal Resource Center division. This nets out against the allocation expense recorded in this fund. Cash Reserves Target No reserve requirement 124 City of South Bend, Indiana Monthly Financial Report April 30, 2021 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits 34,657 30,425 31,200 31,200 16,015 16,015 15,185 51% Charges for Services 57,616 43,360 53,250 53,250 13,821 13,821 39,429 26% Fines, Forfeitures, and Fees 549,637 526,493 515,100 515,100 123,131 123,131 391,969 24% Interest Earnings 18,704 10,484 12,132 12,132 3,811 3,811 8,321 31% Debt Proceeds - 80,000 - - - - - - Other Income 12,659 15,414 2,725 2,725 807 807 1,918 30% Interfund Allocation Reimb 73,304 76,927 34,708 34,708 11,572 11,572 23,136 33% Interfund Transfers In 3,210,400 3,865,219 3,815,214 3,815,214 280,000 280,000 3,535,214 7% Total Revenue 3,956,977 4,648,322 4,464,329 4,464,329 449,158 449,158 4,015,172 10% Expenditures by Fund Consolidated Bldg Fund (#600)3,001,390 - - 23,862 20,691 3,171 23,862 - 100% Rental Units Regulation (#221)- 182,762 341,727 368,577 65,538 26,850 92,388 276,189 25% Unsafe Building Fund (#219)592,547 141,751 113,500 113,805 14,063 20,564 34,627 79,178 30% Code Enforcement Fund (#230)- 3,433,820 3,973,986 4,066,563 1,190,136 94,304 1,284,440 2,782,124 32% Total Expenditures 3,593,937 3,758,333 4,429,213 4,572,807 1,290,428 144,889 1,435,316 3,137,491 31% Expenditures by Division Neighborhood Code Enfor.1,923,446 2,084,724 2,402,890 2,496,463 729,468 37,231 766,699 1,729,764 31% NEAT Crew 435,893 438,168 569,372 573,212 157,613 34,271 191,884 381,328 33% Rental Safety Verification Program 144,603 182,762 341,727 368,577 65,538 26,850 92,388 276,189 25% Unsafe Building 156,655 117,855 113,500 113,805 14,063 20,564 34,627 79,178 30% Animal Care & Control 933,341 934,825 1,001,724 1,020,751 323,747 25,972 349,719 671,032 34% Total Expenditures 3,593,937 3,758,333 4,429,213 4,572,807 1,290,428 144,889 1,435,316 3,137,491 31% Expenditures by Type Personnel Salaries & Wages 1,437,429 1,535,343 1,641,013 1,639,813 548,213 - 548,213 1,091,600 33% Fringe Benefits 538,583 647,974 711,236 712,436 224,035 - 224,035 488,401 31% Total Personnel 1,976,013 2,183,317 2,352,249 2,352,249 772,248 - 772,248 1,580,001 33% Supplies 108,267 119,758 169,500 174,136 32,741 5,239 37,980 136,156 22% Services & Charges Professional Services 177,400 69,149 182,800 212,456 21,935 51,034 72,969 139,487 34% Printing & Advertising 11,255 10,559 28,305 28,592 1,830 1,103 2,933 25,659 10% Utilities 34,801 31,984 30,667 30,667 11,292 - 11,292 19,375 37% Education & Training 6,873 2,933 5,750 6,650 1,735 - 1,735 4,915 26% Travel 6,444 3,826 3,200 3,200 - - - 3,200 0% Repairs & Maintenance 233,178 239,861 412,450 421,097 51,454 3,476 54,929 366,167 13% Interfund Allocations 719,048 814,847 763,484 763,484 254,500 - 254,500 508,984 33% Debt Service Principal 80,098 47,510 124,425 124,425 37,133 - 37,133 87,292 30% Debt Service Interest & Fees 6,144 2,954 9,573 9,573 1,796 - 1,796 7,777 19% Other Services & Charges 177,849 231,636 346,810 366,279 54,287 53,515 107,802 258,477 29% Total Services & Charges 1,453,091 1,455,258 1,907,464 1,966,422 435,961 109,128 545,089 1,421,333 28% Capital 56,567 - - 80,000 49,478 30,522 80,000 - 100% Total Expenditures 3,593,937 3,758,333 4,429,213 4,572,807 1,290,428 144,889 1,435,316 3,137,490 31% Net Surplus / (Deficit) 363,040 889,988 35,116 (108,478) (841,270) (986,159) Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600 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. 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 the Code Enforcement Fund (#230). The Neighborhood Enforcement Action Team (NEAT) division was also moved from the Unsafe Building Fund (#219) into Fund #230. 125 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Urban Development Action Grant Fund Number 410 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 844 361 572 572 94 94 478 16% Other Income 84,104 18,442 21,996 21,996 5,499 5,499 16,497 25% Total Revenue 84,948 18,803 22,568 22,568 5,593 5,593 16,975 25% Expenditures by Type Services & Charges Debt Service Principal 60,000 40,000 24,000 24,000 12,000 - 12,000 12,000 50% Total Expenditures 60,000 40,000 24,000 24,000 12,000 - 12,000 12,000 50% Net Surplus / (Deficit) 24,948 (21,197) (1,432) (1,432) (6,407) (6,407) Beginning Cash Balance 28,919 53,838 32,733 Cash Adjustments (30) 92 - Ending Cash Balance 53,838 32,733 31,301 26,325 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments. Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. 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. Cash Reserves Target No reserve requirement - Grant fund - spend down to zero 126 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Consolidated Building Fund Fund Number 600 Fund Type Enterprise Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Building Department Licenses & Permits 1,646,044 1,304,739 1,772,552 1,772,552 463,282 463,282 1,309,270 26% Fines, Forfeitures, and Fees - 1,140 - - 730 730 (730) - Interest Earnings 54,618 17,782 30,280 30,280 6,027 6,027 24,253 20% Other Income 6,317 422 - - 741 741 (741) - Total Building Department 1,706,979 1,324,083 1,802,832 1,802,832 470,780 470,780 1,332,052 26% Total Code Enforcement 2,983,937 - - - - - - - Total Fund Revenue 4,690,916 1,324,083 1,802,832 1,802,832 470,780 470,780 1,332,052 26% Expenditures Building Department Personnel Salaries & Wages 716,916 763,648 828,457 828,457 263,643 - 263,643 564,814 32% Fringe Benefits 273,508 305,840 316,605 316,605 108,422 630 109,052 207,553 34% Total Personnel 990,425 1,069,488 1,145,062 1,145,062 372,065 630 372,695 772,367 33% Supplies 14,307 14,538 16,361 16,361 3,922 17 3,939 12,422 24% Services & Charges Professional Services - 2,411 8,000 8,000 - - - 8,000 0% Printing & Advertising 3,809 336 4,763 4,763 - - - 4,763 0% Education & Training 2,859 2,429 3,500 3,500 219 - 219 3,281 6% Travel 684 - 6,000 6,000 - - - 6,000 0% Repairs & Maintenance 18,871 14,257 25,000 26,500 3,645 - 3,645 22,855 14% Interfund Allocations 252,023 328,799 339,938 339,938 113,314 - 113,314 226,624 33% Debt Service Principal 46,342 41,198 43,021 43,021 16,984 - 16,984 26,037 39% Debt Service Interest & Fees 3,141 2,184 1,358 1,358 450 - 450 908 33% Other Services & Charges 3,948 11,039 17,015 25,965 10,975 - 10,975 14,990 42% Interfund Transfers Out 158,943 - - - - - - - - Total Services & Charges 490,621 402,653 448,595 459,045 145,588 - 145,588 313,458 32% Capital - - - 49,478 49,478 - 49,478 - 100% Total Building Department 1,495,352 1,486,678 1,610,018 1,669,946 571,053 647 571,700 1,098,247 34% Total Code Enforcement 3,001,390 - - 23,862 20,691 3,171 23,862 - 100% Total Fund Expenditures 4,496,742 1,486,678 1,610,018 1,693,808 591,744 3,818 595,562 1,098,246 35% Net Surplus / (Deficit) 194,174 (162,595) 192,814 109,024 (120,964) (124,781) Beginning Cash Balance 2,092,204 2,285,733 2,127,056 Cash Adjustments (645) 3,918 - Ending Cash Balance 2,285,733 2,127,056 2,236,080 2,006,115 Cash Reserves Target 1,124,185 371,670 423,452 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 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. In 2014, Code Enforcement’s budget was moved from the General Fund (#101) to this fund. In 2020, Code Enforcement’s budget was moved out of this fund with the Neighborhood Code Enforcement division and South Bend Animal Resource Center division moved to the newly created Code Enforcement Fund (#230) and the Rental Safety Verification Program (RSVP) moved to the Rental Units Regulation Fund (#221). This fund was established (ordinance 8412-93) to receive monies and fees to pay expenses related to the operation of the St Joseph County/South Bend Building Department. The fund is operated in accordance with the interlocal agreement between St Joseph County and the City of South Bend executed December 31, 1991 as amended. 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. Cash Reserves Target 25% of Annual expenditures 127 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Industrial Revolving Fund Fund Number 754 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - - 699,000 7,689,000 739,381 739,381 6,949,619 10% Other Income 293,958 266,643 244,000 244,000 122,275 122,275 121,725 50% Total Revenue 293,958 266,643 943,000 7,933,000 861,656 861,656 7,071,344 11% Expenditures by Type Services & Charges Professional Services 95,223 88,742 429,262 469,262 75,827 30,217 106,044 363,218 23% Other Services & Charges 24,218 15,285 69,298 29,298 189,214 - 189,214 (159,916) 646% Grants & Subsidies - - - 6,990,000 700,000 - 700,000 6,290,000 10% Total Expenditures 119,441 104,026 498,560 7,488,560 965,041 30,217 995,258 6,493,302 13% Net Surplus / (Deficit) 174,517 162,616 444,440 444,440 (103,385) (133,602) Beginning Cash Balance 1,632,491 2,078,333 2,406,914 Cash Adjustments 271,325 165,965 - Ending Cash Balance 2,078,333 2,406,914 2,851,354 2,717,500 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department for administrative services. A City cash reserve target has not been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances that must be maintained. This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on its cash balance. 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. Cash Reserves Target No City reserve requirement; there are program requirements 128 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2015 Smart Streets Bond Debt Service Fund Number 756 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 4,629 869 3,000 3,000 31 31 2,969 1% Interfund Transfers In 1,715,500 1,716,000 1,716,500 1,716,500 858,000 858,000 858,500 50% Total Revenue 1,720,129 1,716,869 1,719,500 1,719,500 858,031 858,031 861,469 50% Expenditures by Type Services & Charges Debt Service Principal 970,000 1,000,000 1,030,000 1,030,000 510,000 - 510,000 520,000 50% Debt Service Interest & Fees 742,019 712,694 682,819 682,819 345,884 - 345,884 336,935 51% Total Expenditures 1,712,019 1,712,694 1,712,819 1,712,819 855,884 - 855,884 856,935 50% Net Surplus / (Deficit) 8,111 4,175 6,681 6,681 2,147 2,147 Beginning Cash Balance 1,726,790 1,734,901 1,739,076 Cash Adjustments - - - Ending Cash Balance 1,734,901 1,739,076 1,745,757 1,741,223 Cash Reserves Target 1,734,901 1,739,076 1,745,757 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the bi-annual principal and interest payments to bondholders for the 2015 Smart Streets Bond. It also accounts for the related debt service reserve cash balance held at trustee bank. This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the River West TIF Fund (#324). This fund also receives revenue from interest earned on the cash balance at the trustee bank. The River West TIF Fund (#324) transfers money into this fund semi-annually to cover debt service payments. The bonds are to be repaid over 21 years, with the final payment due February 1, 2037 (debt schedule #135). The debt service reserve amount will be used towards the last debt service payment. Capital expenditures of this bond were tracked in the Smart Streets Bond Capital Fund (#753). Cash Reserves Target 100% cash reserves per bond covenants 129 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2017 Eddy Street Commons Bond Capital Fund Number 759 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 65 306,537 - - - - - - Total Revenue 65 306,537 - - - - - - Expenditures by Type Capital 4,602,119 3,328,966 - 25,681 - - - 25,681 0% Total Expenditures 4,602,119 3,328,966 - 25,681 - - - 25,681 0% Net Surplus / (Deficit)(4,602,054) (3,022,429) - (25,681) - - Beginning Cash Balance 7,650,244 3,048,190 25,762 Cash Adjustments - - - Ending Cash Balance 3,048,190 25,762 80 25,762 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the expenditures of the bond proceeds from the 2017 Eddy Street Commons Phase II Bond. 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. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 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. 130 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2017 Eddy Street Commons Bond Debt Service Fund Number 760 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 8,792 1,623 6,000 6,000 59 59 5,941 1% Interfund Transfers In 1,298,125 1,390,625 1,710,875 1,710,875 949,604 949,604 761,271 56% Total Revenue 1,306,917 1,392,248 1,716,875 1,716,875 949,664 949,664 767,212 55% Expenditures by Type Services & Charges Debt Service Principal 50,000 145,000 475,000 475,000 125,000 - 125,000 350,000 26% Debt Service Interest & Fees 1,248,125 1,245,625 1,235,875 1,235,875 619,500 - 619,500 616,375 50% Total Expenditures 1,298,125 1,390,625 1,710,875 1,710,875 744,500 - 744,500 966,375 44% Net Surplus / (Deficit) 8,792 1,623 6,000 6,000 205,164 205,164 Beginning Cash Balance 3,452,908 3,461,700 3,463,323 Cash Adjustments - - - Ending Cash Balance 3,461,700 3,463,323 3,469,323 3,668,486 Cash Reserves Target 2,500,000 2,500,000 2,500,000 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Eddy Street Commons Phase II Bonds. 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. In March 2021, an additional $205,104 was added to the debt service reserve. This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the North East Residential Area TIF Fund (#436). This fund also 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 due February 15, 2037. The bond was issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Cash Reserves Target $2,500,000 minimum 131 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Central Services Fund Number 222 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Licenses & Permits 3,320 2,511 2,700 2,700 501 501 2,199 19% Charges for Services 7,496,447 6,882,174 8,605,703 8,605,703 2,222,961 2,222,961 6,382,742 26% Interest Earnings 22,362 10,210 15,762 15,762 3,473 3,473 12,289 22% Other Income 5,417,866 84,210 72,000 72,000 6,915 6,915 65,085 10% Interfund Allocation Reimb 610,726 122,143 129,585 129,585 43,209 43,209 86,376 33% Total Revenue 13,550,721 7,101,248 8,825,750 8,825,750 2,277,058 2,277,058 6,548,691 26% Expenditures by Division Equipment Services 7,000,441 6,717,945 8,212,671 8,220,259 2,470,211 2,726 2,472,936 5,747,322 30% Central Stores 284,301 26 - - - - - - - Print Shop 160,886 13,844 3,340 3,340 2,504 - 2,504 836 75% Radio Shop 230,894 229,304 268,978 268,992 89,603 - 89,603 179,390 33% Building Maintenance 177,588 180,749 206,275 206,275 62,726 - 62,726 143,549 30% Facilities Management 120,439 101,697 157,031 157,031 49,689 - 49,689 107,342 32% Utilities & Services 4,950,465 - - - - - - - - Sustainability 6,002 - - - - - - - - Total Expenditures 12,931,016 7,243,566 8,848,295 8,855,897 2,674,733 2,726 2,677,458 6,178,439 30% Expenditures by Type Personnel Salaries & Wages 1,920,693 1,795,351 2,079,577 2,079,577 631,210 - 631,210 1,448,367 30% Fringe Benefits 731,886 780,402 892,827 892,827 274,725 - 274,725 618,102 31% Total Personnel 2,652,580 2,575,754 2,972,404 2,972,404 905,935 - 905,935 2,066,469 30% Supplies 4,515,181 3,998,093 4,923,729 4,928,788 1,424,293 1,013 1,425,306 3,503,482 29% Services & Charges Professional Services 8,439 7,777 8,500 10,298 1,798 - 1,798 8,500 17% Printing & Advertising 715 863 4,642 4,642 - - - 4,642 0% Utilities 5,013,625 53,701 64,468 64,468 23,830 - 23,830 40,638 37% Education & Training 4,603 9,389 12,050 12,050 5,400 - 5,400 6,650 45% Travel 481 - 1,850 1,850 - - - 1,850 0% Repairs & Maintenance 56,339 54,985 51,900 51,900 20,326 1,660 21,986 29,914 42% Interfund Allocations 648,014 306,521 683,462 683,462 227,830 - 227,830 455,632 33% Debt Service Principal 14,248 15,596 3,303 3,303 2,483 - 2,483 820 75% Debt Service Interest & Fees 1,029 463 37 37 22 - 22 15 59% Grants & Subsidies 2,434 - - - - - - - - Other Services & Charges 13,329 13,132 16,950 17,695 4,568 53 4,621 13,074 26% Interfund Transfers Out - 207,293 105,000 105,000 58,248 - 58,248 46,752 55% Total Services & Charges 5,763,256 669,719 952,162 954,705 344,505 1,713 346,218 608,487 36% Total Expenditures 12,931,016 7,243,566 8,848,295 8,855,897 2,674,733 2,726 2,677,458 6,178,438 30% Net Surplus / (Deficit) 619,705 (142,319) (22,545) (30,147) (397,674) (400,400) Beginning Cash Balance 1,003,425 1,455,158 1,209,079 Cash Adjustments (167,972) (103,760) - Ending Cash Balance 1,455,158 1,209,079 1,178,932 1,104,676 Cash Reserves Target 798,055 724,357 885,590 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: 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. 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. This fund was established to track 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. • 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 interfund allocation. • This fund also receives revenue from interest earned on the fund's cash balance. Cash Reserves Target 10% of Annual expenditures 132 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Central Services Capital Fund Number 224 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 3,218 50 50 50 39 39 11 79% Other Income - 7,268 - - - - - - Interfund Transfers In - 207,293 105,000 105,000 58,248 58,248 46,752 55% Total Revenue 3,218 214,611 105,050 105,050 58,287 58,287 46,763 55% Expenditures by Type Supplies 4,718 5,501 - - - - - - - Services & Charges Repairs & Maintenance 63,060 15,267 25,000 42,442 11,914 3,598 15,512 26,930 37% Debt Service Principal 3,881 - 7,888 7,888 3,922 - 3,922 3,966 50% Debt Service Interest & Fees 365 - 603 603 324 - 324 279 54% Total Services & Charges 67,305 15,267 33,491 50,933 16,159 3,598 19,757 31,175 39% Capital 77,795 189,582 68,500 77,279 68,349 8,779 77,128 151 100% Total Expenditures 149,818 210,349 101,991 128,212 84,508 12,377 96,885 31,326 76% Net Surplus / (Deficit) (146,601) 4,262 3,059 (23,162) (26,221) (38,598) Beginning Cash Balance 168,196 21,921 26,221 Cash Adjustments 326 38 - Ending Cash Balance 21,921 26,221 3,059 - Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10339-14) to account for the capital expenditures of the Central Services Division. This fund receives transfers from the Central Services Operating Fund (#222) to cover expenditures as needed. 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. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 133 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Liability Insurance Fund Number 226 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 117,720 54,492 47,685 47,685 18,149 18,149 29,536 38% Other Income 989,555 1,626,433 2,000 2,000 40,885 40,885 (38,885) 2044% Interfund Allocation Reimb 3,944,597 2,914,500 3,265,000 3,265,000 1,088,312 1,088,312 2,176,688 33% Interfund Transfers In - 49,087 - - - - - - Total Revenue 5,051,872 4,644,513 3,314,685 3,314,685 1,147,346 1,147,346 2,167,339 35% Expenditures by Division Safety/Risk Management 232,240 151,479 63,924 67,374 11,419 87 11,506 55,868 17% Liability Insurance 677,290 761,414 895,000 895,000 72,525 48,900 121,425 773,575 14% Business Insurance 742,777 622,434 1,865,000 2,515,835 157,911 101,016 258,928 2,256,907 10% Workers' Compensation 1,479,416 1,211,428 1,267,000 1,273,753 453,303 41,618 494,921 778,832 39% Catastrophic Events 650,224 910,806 - 40,321 23,052 17,268 40,321 - 100% Total Expenditures 3,781,947 3,657,562 4,090,924 4,792,282 718,211 208,890 927,100 3,865,182 19% Expenditures by Type Personnel Salaries & Wages 152,168 116,402 - - - - - - - Fringe Benefits 61,226 46,090 - - - - - - - Other Personnel Costs 33,353 17,308 42,000 48,753 4,673 5,618 10,291 38,462 21% Total Personnel 246,747 179,800 42,000 48,753 4,673 5,618 10,291 38,462 21% Supplies 51,453 1,988 9,000 9,000 113 87 200 8,800 2% Services & Charges Professional Services 521,468 420,313 990,000 740,835 123,925 137,016 260,941 479,893 35% Education & Training 29,927 6,285 30,000 27,000 - - - 27,000 0% Travel 3,245 356 3,000 3,000 - - - 3,000 0% Repairs & Maintenance 31,110 2,119 - 905,850 4,097 - 4,097 901,753 0% Interfund Allocations 144,621 77,446 21,624 21,624 7,208 - 7,208 14,416 33% Insurance 2,010,853 1,840,034 1,845,000 1,845,000 509,155 48,900 558,055 1,286,945 30% Other Services & Charges 169,766 218,415 1,150,300 1,150,900 45,987 - 45,987 1,104,913 4% Total Services & Charges 2,910,989 2,564,968 4,039,924 4,694,209 690,372 185,916 876,289 3,817,920 19% Capital 572,758 910,806 - 40,321 23,052 17,268 40,321 - 100% Total Expenditures 3,781,947 3,657,562 4,090,924 4,792,282 718,211 208,890 927,100 3,865,182 19% Net Surplus / (Deficit) 1,269,925 986,951 (776,239) (1,477,597) 429,135 220,245 Beginning Cash Balance 3,696,778 4,961,426 5,956,858 Cash Adjustments (5,277) 8,481 - Ending Cash Balance 4,961,426 5,956,858 4,479,260 6,433,606 Cash Reserves Target 1,890,973 1,828,781 2,396,141 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related accidents and provides training once an issue has been brought to the attention of the Safety & Risk division. There is also a considerable amount of proactive training which happens throughout the City in an effort to stop any workplace injuries. Capital expenditures budgeted in 2018, 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 were moved to the General Fund (#101). -- One full-time Paralegal position was transferred to 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 was be transferred to Human Resources. This resulted 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 fund was established in 1979 when the Common Council determined that the City should become self-insured for liability insurance (ordinance 6657-79). The purpose of this fund is to set aside monies, assessed on all operations and departments of the City, for the payment of any premium for outside coverage, claims arising from retained risk and all incidental costs associated with any claims including, but not limited to, investigative and legal fees. Currently, this fund handles operations relating to business insurance and claims claims--property, liability, workers compensation, etc.--and the operation of the Safety & Risk division. This fund is managed by the Department of Administration & Finance. This fund receives revenue from a fixed cost interfund allocation charged to other City funds. The amount charged to each fund is determined during the annual budget process. Various methodologies are used to effectively and fairly allocate costs. Liability and worker's compensation costs are allocated based on two-year claims history for each department. Business insurance costs are allocated based on net book value of departments' capital assets (per the City's Annual Comprehensive Financial Report). Safety & Risk costs are allocated based on departments' budgeted positions. When this fund has sufficient reserves, allocations to departments may decrease. Reimbursements from insurance claims are also received in this fund. Cash Reserves Target 50% of Annual expenditures 134 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name IT / Innovation / 311 Call Center Fund Number 279 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interfund Allocation Reimb 7,991,331 6,656,930 9,129,846 9,129,846 3,043,278 3,043,278 6,086,568 33% Charges for Services 92,585 111,796 - - - - - - Other Income 66,798 53,757 77,647 77,647 37,367 37,367 40,280 48% Interest Earnings 67,048 21,431 5,000 5,000 6,228 6,228 (1,228) 125% Total Revenue 8,217,762 6,843,915 9,212,493 9,212,493 3,086,873 3,086,873 6,125,620 34% Expenditures by Division 311 Call Center 519,646 551,515 578,572 579,563 198,961 191 199,152 380,412 34% Innovation & Technology 7,348,706 7,324,325 8,618,830 9,852,275 2,813,581 1,295,575 4,109,156 5,743,119 42% Total Expenditures 7,868,352 7,875,840 9,197,402 10,431,838 3,012,542 1,295,766 4,308,307 6,123,531 41% Expenditures by Type Personnel Salaries & Wages 1,689,240 1,844,342 1,996,316 1,996,316 658,190 - 658,190 1,338,126 33% Fringe Benefits 569,382 708,812 752,106 752,106 242,633 - 242,633 509,473 32% Total Personnel 2,258,622 2,553,154 2,748,422 2,748,422 900,823 - 900,823 1,847,599 33% Supplies 169,850 130,511 420,750 460,549 60,144 29,231 89,375 371,174 19% Services & Charges Professional Services 1,065,128 1,058,605 705,800 1,638,975 185,621 670,405 856,026 782,949 52% Printing & Advertising 5,181 1,005 5,150 6,150 311 - 311 5,839 5% Education & Training 22,957 9,162 57,900 62,307 3,474 3,600 7,074 55,233 11% Travel 32,456 7,385 27,110 27,110 - - - 27,110 0% Repairs & Maintenance 2,975,430 3,021,127 4,043,305 4,287,912 1,468,045 547,121 2,015,167 2,272,746 47% Interfund Allocations 6,785 5,911 891 891 299 - 299 592 34% Debt Service Principal 391,117 606,922 817,277 817,265 227,667 - 227,667 589,598 28% Debt Service Interest & Fees 52,924 59,675 76,973 76,985 17,408 - 17,408 59,577 23% Other Services & Charges 287,902 422,383 293,824 305,272 148,749 45,409 194,157 111,115 64% Interfund Transfers Out 600,000 - - - - - - - - Total Services & Charges 5,439,880 5,192,174 6,028,230 7,222,868 2,051,574 1,266,535 3,318,110 3,904,759 46% Total Expenditures 7,868,352 7,875,840 9,197,402 10,431,838 3,012,542 1,295,766 4,308,307 6,123,532 41% Net Surplus / (Deficit) 349,410 (1,031,925) 15,091 (1,219,345) 74,331 (1,221,435) Beginning Cash Balance 2,758,297 3,108,342 2,125,192 Cash Adjustments 636 48,775 - Ending Cash Balance 3,108,342 2,125,192 905,847 2,245,404 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: ERP Implementation: In 2019, $600,000 (from prior year reserves) was transferred to the County Option Income Tax (COIT) Fund (#404) to cover the cost of the new enterprise resource planning (ERP) software implementation. The ERP implementation is estimated to cost about $3 million with an anticipated go-live date of April 1, 2020. Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue to make government more efficient. CityWorks: In 2020, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise platform because it integrated well with GIS and had substantial adoption from similarly sized cities. Bloomberg Mayor's Challenge (2019- 2022): $1M grant to build a sustainable public-private transportation-as-a-benefit model in South Bend, key audience: transportation insecure hourly wage workers. Grant funds cover programming for 3 years of pilots, strategic planning, partnership building, and solution development. Funds cover personnel costs and pilots. Starting in late 2019, employers (ex: University of Notre Dame, Beacon Health Systems) will be financially contributing to pilots. NOTE: The revenue and expenditures of this grant are managed by the Department of Innovation & Technology, but are recorded in the Gift/Donation/Bequest Fund (#217). This fund receives revenue in the form of a fixed cost interfund allocation. The annual budget for this fund is allocated between the City departments based on various criteria including number of 311 calls, number of devices, number of user licenses, departmental specific software renewal, and more. This fund does not need to carry high cash reserves because its budget is fully allocated each year. Cash Reserves Target No reserve requirement This fund was established to account for the expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business Analytics, Applications, and Civic Innovation. The Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through technology, data, and strategic partnerships. • The 311 Call Center handles 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. • Services focuses on internal technology-related services for the employees of the City of South Bend. Daily general operations and user experience fall under this division. • Applications oversees architecting, implementing, configuring, integrating, and supporting all software applications and platforms. This includes the employee intranet, the 311 Service Portal, our CRM solution, GIS mapping, and many applications specialized for departments and divisions. • Infrastructure oversees the Network Infrastructure within the City of South Bend, which is comprised of the hardware, software and security resources of an entire network. The infrastructure team plans new deployments, maintains all technology infrastructure inclusive of servers, network devices, wireless network devices, cloud environments, data center, and security; ensuring availability, capacity, and continuity. • Business Analytics acts as liaisons between City departments and the rest of the Dept of Innovation and Technology team and provides additional resources to City departments for selected projects. Business Analytics team members provide services including business needs assessments, process mapping and improvement, performance management, data and technology training, data analytics, and project management. • Civic Innovation works with City and community partners to improve residents’ access to technology and digital literacy. The division connects residents and groups with the technology resources they need to succeed by leveraging connections both internal and external connections. 135 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Self-Funded Employee Benefits Fund Number 711 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 13,344,016 15,885,258 15,997,883 15,997,883 5,270,515 5,270,515 10,727,368 33% Other Income 397,653 373,523 385,000 385,000 536,219 536,219 (151,219) 139% Interest Earnings 288,858 89,646 68,169 68,169 30,104 30,104 38,065 44% Total Revenue 14,030,527 16,348,427 16,451,052 16,451,052 5,836,837 5,836,837 10,614,214 35% Expenditures by Subdivision Health Insurance 15,517,230 14,472,911 17,294,188 17,307,987 5,180,454 109,414 5,289,868 12,018,119 31% Workplace Wellness Clinic 1,108,117 996,006 1,169,308 1,337,441 455,147 547,167 1,002,314 335,127 75% Employee Wellness 86,863 76,048 91,160 94,974 28,444 28,413 56,857 38,117 60% Total Expenditures 16,712,210 15,544,965 18,554,656 18,740,402 5,664,046 684,993 6,349,039 12,391,363 34% Expenditures by Type Personnel Other Personnel Costs 14,704,500 13,740,971 16,472,430 16,372,543 4,865,099 29,943 4,895,042 11,477,501 30% Total Personnel 14,704,500 13,740,971 16,472,430 16,372,543 4,865,099 29,943 4,895,042 11,477,501 30% Supplies 198,245 131,045 150,000 150,000 32,415 - 32,415 117,585 22% Services & Charges Professional Services 1,163,954 1,083,611 1,198,308 1,483,941 483,230 655,050 1,138,280 345,661 77% Printing & Advertising - - 100 100 - - - 100 0% Insurance 632,597 587,028 732,318 732,318 283,214 - 283,214 449,104 39% Other Services & Charges 12,913 2,309 1,500 1,500 88 - 88 1,412 6% Total Services & Charges 1,809,464 1,672,948 1,932,226 2,217,859 766,532 655,050 1,421,582 796,277 64% Capital - - - - - - - - - Total Expenditures 16,712,210 15,544,965 18,554,656 18,740,402 5,664,046 684,993 6,349,039 12,391,363 34% Net Surplus / (Deficit) (2,681,683) 803,462 (2,103,604) (2,289,350) 172,792 (512,202) Beginning Cash Balance 11,997,127 9,277,319 10,143,060 Cash Adjustments (38,125) 62,279 - Ending Cash Balance 9,277,319 10,143,060 7,853,710 10,373,795 Cash Reserves Target 4,178,052 3,886,241 4,685,100 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. During the 2019 budget process, it was determined that this fund was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City gave a one-time break in the health insurance cost per employee charged to departments. Claims are forecasted to increase 5% year over year. The City will continue to closely monitor this fund to ensure the premiums charged to employees and departments remains affordable while allowing the City to maintain excellent benefits for employees. This fund was established in 1983 when the Common Council determined that the City should become self-insured for employee health insurance (ordinance 7161-83). The purpose of this fund is to set aside monies assessed from City departments and monies collected from employees to be expended on insurance and claims relating to employees, including medical, dental, life, flex spending, etc. The City of South Bend is self-insured - it pays medical, dental, and vision claims directly, as opposed to paying an insurance company to pay the claims. Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controller's Office on an annual basis, as well as from employee and public safety retiree health insurance premiums. Cash Reserves Target 25% of Annual expenditures 136 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Unemployment Compensation Fund Number 713 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services - 6,899 19,419 19,419 2,453 2,453 16,966 13% Interest Earnings 5,213 1,187 1,335 1,335 59 59 1,276 4% Total Revenue 5,213 8,087 20,754 20,754 2,512 2,512 18,242 12% Expenditures by Type Personnel Other Personnel Costs 32,957 157,449 55,000 55,000 22,061 - 22,061 32,939 40% Total Expenditures 32,957 157,449 55,000 55,000 22,061 - 22,061 32,939 40% Net Surplus / (Deficit) (27,744) (149,363) (34,246) (34,246) (19,549) (19,549) Beginning Cash Balance 208,514 180,911 31,859 Cash Adjustments 141 310 - Ending Cash Balance 180,911 31,859 (2,387) 12,310 Cash Reserves Target 8,239 39,362 13,750 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2011 (ordinance 10059-10) to account for the City’s payment of unemployment claims and outplacement services on behalf of all departments. Prior to the establishment of this fund, claims were accounted for under individual departments’ operations. This fund receives revenue from an allocation charged to departments through payroll as a percent of full-time wages. During the annual budget process, the Department of Administration & Finance reviews the allocation percentage. When this fund’s cash reserves increase due to lower than anticipated claims, the allocation percentage will be decreased. As cash reserves fall below levels sufficient to support anticipated claims, the allocation percentage will be increased. 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. 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 increased substantially due to the COVID-19 pandemic. Cash Reserves Target 25% of Annual expenditures 137 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Parental Leave Fund Fund Number 714 Fund Type Internal Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Charges for Services 166,529 244,090 257,209 257,209 85,415 85,415 171,794 33% Interest Earnings 937 751 540 540 501 501 39 93% Total Revenue 167,466 244,841 257,749 257,749 85,916 85,916 171,833 33% Expenditures by Type Personnel Salaries & Wages 186,085 119,938 253,846 253,846 45,959 - 45,959 207,887 18% Total Expenditures 186,085 119,938 253,846 253,846 45,959 - 45,959 207,887 18% Net Surplus / (Deficit) (18,618) 124,903 3,903 3,903 39,957 39,957 Beginning Cash Balance 51,126 32,563 157,521 Cash Adjustments 55 56 - Ending Cash Balance 32,563 157,521 161,424 197,478 Cash Reserves Target 14,887 9,595 20,308 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Beginning in 2018, the City offers a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave Program was developed based on the models of other progressive, best-in-class employers. The program is funded by an allocation to departments charged through payroll as a percent of full-time wages. During the annual budget process, the Department of Administration & Finance reviews the allocation percentage. This allocation will be increased or decreased based on the financial needs of the program and the performance of the fund. In 2021, the allocation is 0.35% of full-time wages. The program was well-received and continues to grow. Based on historical program participation, expenditures are budgeted at 40 births x 240 hours off of work x the average hourly wage. Cash Reserves Target 8% of Annual expenditures - one month reserve 138 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Rainy Day Fund Number 102 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 289,770 94,111 146,696 146,696 31,845 31,845 114,851 22% Total Revenue 289,770 94,111 146,696 146,696 31,845 31,845 114,851 22% Total Expenditures - - - - - - - - - Net Surplus / (Deficit)289,770 94,111 146,696 146,696 31,845 31,845 Beginning Cash Balance 10,439,531 10,733,474 10,845,986 Cash Adjustments 4,173 18,401 - Ending Cash Balance 10,733,474 10,845,986 10,992,682 10,877,831 Cash Reserves Target 8,591,175 8,998,791 8,206,983 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 9509-04) in order to set aside monies which can be used to meet unanticipated expenses that cannot be funded from existing appropriations, to meet cash flow needs between biannual distribution of property tax receipts and other periodic distributions, for bridging a gap caused by an unexpected revenue shortfall or significant delay in receiving revenue, and for any other City purpose or need consistent with or permitted by state law. This fund can be 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. The City can elect to transfer unused or unencumbered funds to this fund per IC 36-1-8-5.1. Every so often, this fund receives certain "catch up" distributions of local income tax 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. On an ongoing basis, this fund receives revenue from interest earned on the fund’s cash balance. No expenditures are budgeted at this time. The most recent activity was an interfund loan to four other funds during 2011. 3% of total expenditures in previous fiscal year for Civil City Funds, less interfund transfers Cash Reserves Target 139 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Gift, Donation, Bequest Fund Number 217 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 13,279 7,284 5,630 5,630 3,437 3,437 2,193 61% Wayfinding Signage Project 100,000 - - - - - - - Bloomberg Mayors Challenge 274,000 404,000 322,506 322,506 322,000 322,000 506 100% Human Rights Scholarship Prog.91,517 8,370 18,000 18,000 - - 18,000 0% AEP Grant (Office of Sustainab.)- 41,000 - - - - - - Historic Preservation 183 196 - - 1,954 1,954 (1,954) - Milton Trust Energy Grant 125,000 100,000 125,000 125,000 - - 125,000 0% Code Enforce - 55,000 - - - - - - Animal Resource Center Donations 41,996 49,603 25,000 25,000 5,432 5,432 19,568 22% Pokagon Band Donation 100,000 100,000 - 100,000 100,000 100,000 - 100% Total Revenue 745,975 765,453 496,136 596,136 432,823 432,823 163,313 73% Expenditures by Project Wayfinding Signage Project 53,988 56,258 - 35,186 - 35,186 35,186 - 100% Bloomberg Mayors Challenge 127,296 313,871 322,506 556,795 98,373 195,810 294,183 262,613 53% Human Rights Scholarship Prog.19,310 6,655 28,150 28,150 - - - 28,150 0% Bike Signage - - 2,500 2,500 - - - 2,500 0% Historic Preservation Commiss.- - 5,000 5,000 - - - 5,000 0% Milton Trust Energy Grant 2,600 61,608 125,000 139,900 41,700 37,690 79,390 60,510 57% Animal Resource Center 38,658 14,902 35,000 38,574 - 3,574 3,574 35,000 9% Pokagon Band Donation - - - - - - - - - Total Expenditures 241,853 453,294 518,156 806,105 140,073 272,260 412,333 393,773 51% Expenditures by Type Supplies - - 5,000 5,000 - - - 5,000 0% Services & Charges Professional Services 218,362 382,631 344,806 615,855 98,373 232,570 330,943 284,913 54% Printing & Advertising 3,479 6,650 21,650 21,650 - - - 21,650 0% Repairs & Maintenance 4,181 64,008 135,000 151,900 41,700 39,690 81,390 70,510 54% Grants & Subsidies 15,831 - 9,000 9,000 - - - 9,000 0% Other Services & Charges - 5 2,700 2,700 - - - 2,700 0% Total Services & Charges 241,853 453,294 513,156 801,105 140,073 272,260 412,333 388,773 51% Total Expenditures 241,853 453,294 518,156 806,105 140,073 272,260 412,333 393,773 51% Net Surplus / (Deficit) 504,122 312,160 (22,020) (209,969) 292,750 20,490 Beginning Cash Balance 164,817 668,273 981,455 Cash Adjustments (665) 1,022 - Ending Cash Balance 668,273 981,455 771,485 1,306,915 Cash Reserves Target - - - Fund Purpose: Explanation of Donation Sources and Uses: This fund was established (ordinance 9870-08) to receive monies donated, given, and/or bequeathed to the City by private, non-governmental persons. Most donations, gifts, or bequests have a specific purpose designated by the donor. By accounting for the monies in this separate fund, the City can better track the expense of the monies and ensure that they are spent according to the designated purpose. Judith Westfall Irrevocable Trust - 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. Pokagon Band (2019-2021) - the City received a $100,000 annual 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. Milton Trust Energy Grant - 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. The South Bend Green Corps Senior Home Energy Improvements program assists seniors 65 years and older with home repairs. Bloomberg Mayor's Challenge Award (2019-2022) - 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 Cash Reserves Target No reserve requirement 140 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Loss Recovery Fund Number 227 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 16,668 5,076 5,536 5,536 1,291 1,291 4,245 23% Total Revenue 16,668 5,076 5,536 5,536 1,291 1,291 4,245 23% Expenditures by Type Services & Charges Professional Services 1,211 - - - - - - - - Other Services & Charges 36,100 130,370 - 69,630 69,630 - 69,630 - 100% Total Expenditures 37,311 130,370 - 69,630 69,630 - 69,630 - 100% Net Surplus / (Deficit)(20,643) (125,295) 5,536 (64,094) (68,339) (68,339) Beginning Cash Balance 625,798 605,471 481,214 Cash Adjustments 315 1,038 - Ending Cash Balance 605,471 481,214 417,120 412,875 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 9890-08) to account for compensatory or exemplary damage payments from third parties arising from loss or damage to City tangible or intangible property. The monies deposited into this fund shall be used for costs arising from the covered loss including repair or replacement of tangible property, administrative costs of obtaining loss recovery, enhancement or improvement of City services related to the loss, with any excess to be applied to any reasonable purpose beneficial to the City. 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. On an ongoing basis, this fund only receives revenue from interest earned on the fund's cash balance. The fund has been used for capital projects related to environmental cleanup. In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon reconditioning. Cash Reserves Target No reserve requirement 141 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Human Rights Federal Grant Fund Number 258 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants 247,060 167,100 143,200 68,200 10,000 10,000 58,200 15% Charges for Services - 8,500 - 75,000 2,500 2,500 72,500 3% Interest Earnings 12,491 1,540 - - 1,290 1,290 (1,290) - Other Income 312 - 2,050 2,050 - - 2,050 0% Total Revenue 259,863 177,140 145,250 145,250 13,790 13,790 131,460 9% Expenditures by Subdivision General 76,493 19,061 3,000 22,941 - 3,000 3,000 19,941 13% EEOC 103,333 100,391 125,846 125,846 32,964 15,000 47,964 77,882 38% HUD 87,503 93,473 102,746 134,046 65,898 - 65,898 68,148 49% Total Expenditures 267,329 212,926 231,592 282,833 98,862 18,000 116,862 165,971 41% Expenditures by Type Personnel Salaries & Wages 119,255 124,770 126,000 126,000 43,330 - 43,330 82,670 34% Fringe Benefits 35,042 38,541 47,692 47,692 13,181 - 13,181 34,511 28% Total Personnel 154,296 163,311 173,692 173,692 56,511 - 56,511 117,181 33% Supplies 1,330 1,724 2,000 2,000 - - - 2,000 0% Services & Charges Professional Services 21,691 24,667 27,800 40,800 5,000 15,000 20,000 20,800 49% Printing & Advertising - 16,215 4,000 6,100 2,550 3,000 5,550 550 91% Education & Training 3,709 5,960 3,500 10,365 2,780 - 2,780 7,585 27% Travel 9,201 - 15,300 11,900 700 - 700 11,200 6% Other Services & Charges 607 1,049 5,300 37,976 31,322 - 31,322 6,654 82% Interfund Transfers Out 76,493 - - - - - - - - Total Services & Charges 111,703 47,891 55,900 107,141 42,352 18,000 60,352 46,789 56% Total Expenditures 267,329 212,926 231,592 282,833 98,862 18,000 116,862 165,970 41% Net Surplus / (Deficit) (7,467) (35,786) (86,342) (137,583) (85,072) (103,073) Beginning Cash Balance 528,434 521,051 486,159 Cash Adjustments 84 893 - Ending Cash Balance 521,051 486,159 348,576 401,086 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures, Staffing, and Significant Changes/Variances: Cash Reserves Target No reserve requirement - Grant fund - spend down to zero This fund tracks the portion of the Human Rights division that is funded by the federal government. This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC) .This fund also receives revenue from staff contracts. Expenditures are for the wages and benefits of two full-time employees (Manager-Employment and Manager-Housing) and for supplies and services for the Human Rights Commission's activities related to fair housing and equal opportunity employment in St Joseph County. 142 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name COVID-19 Response Fund Number 264 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Grants - 5,086,138 - - 699,895 699,895 (699,895) - Interfund Transfers In - 1,000,000 - - - - - - Total Revenue - 6,086,138 - - 699,895 699,895 (699,895) - Expenditures by Activity Mayor's Office - 11,344 - - 18,230 - 18,230 (18,230) - Common Couuncil - 5,010 - - 2,247 - 2,247 (2,247) - Administration & Finance - 34,700 - 744 9,759 695 10,454 (9,710) 1406% Public Works - 39,150 - - (96) - (96) 96 - Innovation & Technology - 6,406 - 750 - 750 750 - 100% Police Department - 1,631,779 - 40,380 18,440 23,100 41,540 (1,160) 103% Fire Department - 1,816,511 - 1,183 22,730 973 23,703 (22,519) 2003% Community Investment - 2,355,704 - 2,642,353 1,087,083 1,260,193 2,347,276 295,077 89% Venues, Parks & Arts - 127,466 - 5,595 34,689 1,300 35,989 (30,394) 643% Code Enforcement - 4,339 - - - - - - - Building Department - 863 - - - - - - - Total Expenditures - 6,033,275 - 2,691,004 1,193,082 1,287,010 2,480,092 210,913 92% Expenditures by Type Supplies - 252,665 - 18,587 66,162 3,193 69,355 (50,768) 373% Services & Charges Professional Services - 7,058 - 644 - 644 644 - 100% Printing & Advertising - 19,717 - - 23,687 - 23,687 (23,687) - Repairs & Maintenance - 2,016 - - - - - - - Grants & Subsidies - 2,349,076 - 2,641,973 1,086,874 1,260,023 2,346,897 295,077 89% Other Services & Charges - 54,452 - 29,800 16,359 23,151 39,510 (9,710) 133% Interfund Transfers Out - 3,348,292 - - - - - - - Total Services & Charges - 5,780,610 - 2,672,417 1,126,920 1,283,817 2,410,737 261,680 90% Total Expenditures - 6,033,275 - 2,691,004 1,193,082 1,287,010 2,480,092 210,912 92% Net Surplus / (Deficit)- 52,864 - (2,691,004) (493,187) (1,780,197) Beginning Cash Balance - - 53,214 Cash Adjustments - 350 - Ending Cash Balance - 53,214 (2,637,790) (351,626) Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target No reserve requirement - Grant fund - spend down to zero This fund was established in 2020 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. 143 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name County Option Income Tax Fund Number 404 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 12,879,847 13,764,809 11,378,106 12,912,855 4,304,285 4,304,285 8,608,570 33% Intergov./ Grants 12,500 - - - - - - - Interest Earnings 348,410 111,181 147,313 147,313 39,935 39,935 107,378 27% Debt Proceeds - 2,262,160 - - - - - - Donations 5,000 - - - - - - - Other Income 83,772 361,924 24,000 24,000 82,322 82,322 (58,322) 343% Interfund Transfers In 927,077 - - 147,786 147,786 147,786 - 100% Total Revenue 14,256,606 16,500,074 11,549,419 13,231,954 4,574,328 4,574,328 8,657,626 35% Expenditures by Activity General City 1,707,359 2,263,417 4,268,835 4,384,556 1,239,978 286,477 1,526,455 2,858,101 35% Legal Dept 10,400 3,441 15,000 15,000 900 - 900 14,100 6% Information Technology 1,375,412 1,579,347 - 99,597 16,150 83,447 99,597 - 100% Police Department 1,658,739 2,136,734 2,040,329 3,595,571 622,739 26,656 649,395 2,946,176 18% Fire Department 926,579 - - - - - - - - Vacant & Abandoned Houses 380,612 232,822 400,000 838,415 24,525 40,290 64,815 773,600 8% Community Investment 1,083,688 357,659 - 843,144 8,957 825,016 833,974 9,170 99% Parks & Recreation 751,050 1,778,605 1,658,225 1,688,283 783,155 459,114 1,242,268 446,015 74% Light Up South Bend 207,469 88,137 260,000 380,832 108,598 71,496 180,094 200,738 47% Streets 1,978,142 2,899,656 - 5,179 - 5,179 5,179 - 100% Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 500,000 - 500,000 1,000,000 33% Traffic Signals & Street Lighting 1,729,535 1,501,835 1,585,820 1,585,820 474,546 - 474,546 1,111,274 30% Total Expenditures 13,308,985 14,341,653 11,728,209 14,936,396 3,779,547 1,797,675 5,577,222 9,359,174 37% Expenditures by Type Supplies 207,469 92,245 200,000 320,832 107,898 71,396 179,294 141,538 56% Services & Charges Professional Services 1,675,224 1,681,956 75,000 279,016 17,750 187,966 205,716 73,300 74% Printing & Advertising - 500 - - - - - - - Utilities 1,729,535 1,501,835 1,585,820 1,585,820 474,546 - 474,546 1,111,274 30% Repairs & Maintenance 725,734 756,305 762,271 762,271 221,727 - 221,727 540,544 29% Interfund Allocations 8,631 8,633 9,753 9,753 3,249 - 3,249 6,504 33% Debt Service Principal 1,557,180 1,364,172 1,906,509 1,906,509 522,794 - 522,794 1,383,715 27% Debt Service Interest & Fees 90,721 59,809 93,820 93,820 18,839 - 18,839 74,981 20% Grants & Subsidies 1,318,244 397,553 335,991 1,020,291 160,104 860,107 1,020,211 80 100% Other Services & Charges 1,009,336 1,292,054 1,338,649 1,829,603 717,245 512,034 1,229,279 600,324 67% Interfund Transfers Out 4,764,329 6,361,491 5,420,396 5,420,396 1,490,132 - 1,490,132 3,930,264 27% Total Services & Charges 12,878,933 13,424,307 11,528,209 12,907,479 3,626,386 1,560,107 5,186,493 7,720,986 40% Capital 222,583 825,101 - 1,708,085 45,263 166,172 211,435 1,496,650 12% Total Expenditures 13,308,985 14,341,653 11,728,209 14,936,396 3,779,547 1,797,675 5,577,222 9,359,174 37% Net Surplus / (Deficit) 947,621 2,158,421 (178,790) (1,704,442) 794,781 (1,002,895) Beginning Cash Balance 11,770,743 12,724,697 14,902,237 Cash Adjustments 6,333 19,120 - Ending Cash Balance 12,724,697 14,902,237 13,197,795 15,722,713 Cash Reserves Target 6,654,492 7,170,827 7,468,198 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Funds are used for debt service payments for police cars & equipment, certain organizations' grants and operational subsidies, capital expenditures, and other uses as deemed by the Mayor and Council. Starting in 2019, the interfund transfer to the Motor Vehicle Highway Fund (#202) for street paving & patching will be paid from COIT instead of EDIT Fund (#408). The City is replacing its 20+ year-old accounting software system. It is an 18 month long implementation with an anticipated go-live date of April 2020. The cost of the software and implementation is paid out of COIT, reflected in the 2019 budget. The City has a service contract with DTSB (Downtown South Bend, Inc.) for the maintenance of the streetscapes and sidewalks downtown. From 2019 to 2020, the cost of this contract was further consolidated into this fund, an increase of over $600K. In 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. County Option Income Tax (COIT) revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Other Income is principal from an interfund loan (debt schedule #82) being repaid by the UDAG Fund (#410). This fund also receives revenue from interest earned on the fund's cash balance. Cash Reserves Target 50% of Annual expenditures This fund was established 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. 144 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Cumulative Capital Development Fund Number 406 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 455,002 433,812 411,061 411,061 - - 411,061 0% Intergov./ Shared Revenues 40,353 40,795 5,364 5,364 - - 5,364 0% Interest Earnings 9,852 765 1,053 1,053 394 394 659 37% Total Revenue 505,207 475,372 417,478 417,478 394 394 417,084 0% Expenditures by Type Services & Charges Debt Service Principal 498,598 484,511 370,109 370,109 97,128 - 97,128 272,981 26% Debt Service Interest & Fees 40,678 31,998 25,590 25,590 6,474 - 6,474 19,116 25% Total Services & Charges 539,276 516,510 395,699 395,699 103,602 - 103,602 292,097 26% Capital 271,112 12,970 - 1,419 - 1,419 1,419 - 100% Total Expenditures 810,388 529,479 395,699 397,118 103,602 1,419 105,021 292,097 26% Net Surplus / (Deficit) (305,181) (54,108) 21,779 20,360 (103,208) (104,627) Beginning Cash Balance 528,040 223,617 169,893 Cash Adjustments 758 383 - Ending Cash Balance 223,617 169,893 190,253 66,686 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. A cumulative capital development fund is defined under Indiana Code (I.C. 36-9-16) and was established by the Common Council in 1985 (ordinance no. 7486-85). This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property tax is a special tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. This fund also receives auto excise and commercial vehicle excise tax (intergovernmental shared revenues). 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. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 145 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Cumulative Capital Improvement Fund Number 407 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Intergov./ Shared Revenues 231,026 219,253 226,548 226,548 - - 226,548 0% Interest Earnings 14,444 5,369 7,058 7,058 1,872 1,872 5,186 27% Other Income 25,000 18,750 25,000 25,000 - - 25,000 0% Total Revenue 270,470 243,373 258,606 258,606 1,872 1,872 256,734 1% Expenditures by Type Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Interfund Transfers Out - 250,000 262,145 262,145 87,385 - 87,385 174,760 33% Total Services & Charges - 250,000 262,145 262,145 87,385 - 87,385 174,760 33% Capital 28,000 6,770 - - - - - - - Total Expenditures 28,000 256,770 262,145 262,145 87,385 - 87,385 174,760 33% Net Surplus / (Deficit) 242,470 (13,397) (3,539) (3,539) (85,513) (85,513) Beginning Cash Balance 446,760 689,015 676,798 Cash Adjustments (215) 1,181 - Ending Cash Balance 689,015 676,798 673,259 591,285 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 4832-66) in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements. 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 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. Cash Reserves Target No reserve requirement - Capital fund - spend down to zero 146 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Economic Development Income Tax Fund Number 408 Fund Type Special Revenue Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 12,474,651 13,405,714 11,040,237 12,714,514 4,206,209 4,206,209 8,508,305 33% Intergov./ Grants - 12,500 50,000 50,000 - - 50,000 0% Fines, Forfeitures, and Fees 354,660 354,660 - - - - - - Interest Earnings 463,996 163,880 197,890 197,890 58,845 58,845 139,045 30% Other Income 160,625 153,272 150,000 150,000 - - 150,000 0% Interfund Transfers In 178,534 - 950,000 950,000 - - 950,000 0% Total Revenue 13,632,466 14,090,026 12,388,127 14,062,404 4,265,055 4,265,055 9,797,350 30% Expenditures by Activity General City 19,365 1,076,233 - - - - - - - PSAP 2,818,011 2,966,021 3,048,498 3,048,498 937,413 1,741,954 2,679,367 369,131 88% Code Enforcement 2,364,559 2,973,805 2,874,081 2,874,081 245,000 - 245,000 2,629,081 9% Animal Resource Center 845,841 891,414 915,549 915,549 35,000 - 35,000 880,549 4% Community Investment 4,225,555 3,829,468 5,490,143 9,124,913 612,809 3,323,297 3,936,106 5,188,807 43% 2015 Park Bond 410,020 376,689 377,007 377,007 125,902 - 125,902 251,105 33% 2018 Zoo Bond 214,487 320,900 324,100 324,100 175,550 - 175,550 148,550 54% Streets 445,439 35,749 - 18,812 - 18,812 18,812 - 100% Total Expenditures 11,343,276 12,470,279 13,029,378 16,682,960 2,131,675 5,084,063 7,215,738 9,467,223 43% Expenditures by Type Services & Charges Professional Services 3,267,745 2,883,244 3,009,226 3,761,599 976,560 2,424,039 3,400,599 361,000 90% Printing & Advertising 350 404 45,000 45,000 131 575 706 44,294 2% Utilities 3,274 42,523 51,000 51,000 19,340 - 19,340 31,660 38% Repairs & Maintenance 626,634 209,536 137,000 156,462 30,655 19,335 49,990 106,472 32% Debt Service Principal 100,000 301,441 314,344 314,344 146,811 - 146,811 167,533 47% Debt Service Interest & Fees 115,237 219,669 210,028 210,028 95,176 - 95,176 114,852 45% Grants & Subsidies 975,685 1,220,570 3,050,000 5,785,348 393,112 2,593,202 2,986,315 2,799,034 52% Other Services & Charges 221 1,603 - - - - - - - Interfund Transfers Out 5,826,360 7,586,290 6,062,780 6,062,780 405,902 - 405,902 5,656,878 7% Total Services & Charges 10,915,507 12,465,279 12,879,378 16,386,561 2,067,688 5,037,151 7,104,839 9,281,723 43% Capital 427,769 5,000 150,000 296,399 63,987 46,913 110,899 185,500 37% Total Expenditures 11,343,276 12,470,279 13,029,378 16,682,960 2,131,675 5,084,063 7,215,738 9,467,223 43% Net Surplus / (Deficit) 2,289,191 1,619,747 (641,251) (2,620,556) 2,133,380 (2,950,683) Beginning Cash Balance 15,097,440 17,389,466 19,044,274 Cash Adjustments 2,835 35,061 - Ending Cash Balance 17,389,466 19,044,274 16,423,718 21,176,540 Cash Reserves Target 5,671,638 6,235,140 8,341,480 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 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. This fund was established 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. 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. 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. Cash Reserves Target 50% of Annual expenditures 147 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Equipment/Vehicle Leasing Fund Number 750 Fund Type Capital Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 16,783 682 - - 6 6 (6) - Debt Proceeds 1,472,985 - - - - - - - Total Revenue 1,489,768 682 - - 6 6 (6) - Expenditures by Type Services & Charges Debt Service Principal 91,941 355,128 - - - - - - - Debt Service Interest & Fees 9,172 12,324 - - - - - - - Other Services & Charges 250 - - - - - - - - Interfund Transfers Out - 1,752 - - - - - - - Total Services & Charges 101,364 369,204 - - - - - - - Capital 3,313,965 300,278 - - - - - - - Total Expenditures 3,415,328 669,482 - - - - - - - Net Surplus / (Deficit)(1,925,560) (668,800) - - 6 6 Beginning Cash Balance 2,942,035 1,016,476 347,680 Cash Adjustments 1 3 - Ending Cash Balance 1,016,476 347,680 347,680 347,685 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target No reserve requirement - Capital lease fund - spend down to zero This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and expended upon the provision by the City of a proper claim form and invoice. 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. Historically, this fund receives revenue in the form of capital lease proceeds. Currently, this fund only 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. 148 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name South Bend Redevelopment Authority Fund Number 752 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 6,383 2,351 4,500 4,500 36 36 4,464 1% Interfund Transfers In 2,867,378 2,870,500 2,866,000 2,866,000 1,435,500 1,435,500 1,430,500 50% Total Revenue 2,873,761 2,872,851 2,870,500 2,870,500 1,435,536 1,435,536 1,434,964 50% Expenditures by Type Services & Charges Debt Service Principal 1,725,000 1,790,000 1,850,000 1,850,000 750,000 - 750,000 1,100,000 41% Debt Service Interest & Fees 1,136,669 1,073,013 1,008,669 1,008,669 481,478 - 481,478 527,191 48% Total Expenditures 2,861,669 2,863,013 2,858,669 2,858,669 1,231,478 - 1,231,478 1,627,191 43% Net Surplus / (Deficit)12,092 9,839 11,831 11,831 204,058 204,058 Beginning Cash Balance 210,492 222,584 232,423 Cash Adjustments - - - Ending Cash Balance 222,584 232,423 244,254 436,481 Cash Reserves Target 222,584 232,423 244,254 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the bi-annual debt service principal and interest payments for various debt issued by the South Bend Redevelopment Authority. The South Bend Redevelopment Authority is a separate legal entity that is recorded in the City's Annual Comprehensive Financial Report (ACFR). This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the debt. 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) Cash Reserves Target 100% cash reserves per bond covenants 149 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name South Bend Building Corporation Fund Number 755 Fund Type Debt Service Funds Control City Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 15,243 3,478 4,000 4,000 38 38 3,962 1% Debt Proceeds - - - - 76,100 76,100 (76,100) - Interfund Transfers In 2,641,500 2,645,000 2,311,000 2,311,000 1,325,750 1,325,750 985,250 57% Total Revenue 2,656,743 2,648,478 2,315,000 2,315,000 1,401,888 1,401,888 913,112 61% Expenditures by Type Services & Charges Debt Service Principal 2,175,000 2,250,000 2,000,000 2,000,000 1,280,000 - 1,280,000 720,000 64% Debt Service Interest & Fees 457,744 379,968 307,705 307,705 165,278 - 165,278 142,428 54% Interfund Transfers Out - - - - 647,198 - 647,198 (647,198) - Total Expenditures 2,632,744 2,629,968 2,307,705 2,307,705 2,092,476 - 2,092,476 215,230 91% Net Surplus / (Deficit) 23,999 18,510 7,295 7,295 (690,588) (690,588) Beginning Cash Balance 791,026 815,025 833,535 Cash Adjustments - - - Ending Cash Balance 815,025 833,535 840,830 142,947 Cash Reserves Target 815,025 833,535 840,830 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for bi-annual debt service principal and interest payments for various debt issued by the South Bend Building Corporation. The South Bend Building Corporation is a separate legal entity, but is reported as a fund in the City's Annual Comprehensive Financial Report (ACFR). This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the debt. This fund also receives revenue from interest earned on the cash balance at the trustee bank. Current debt includes: - 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) In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on 2/1/21, (debt schedule #36). The debt service reserve balance of $647,148 was disbursed by the trustee bank when the bonds were paid off. 87.7% was transferred to the River West TIF Fund (#324) and 12.3% was transferred to the Sewage Works Operating Fund (#641), the funds that repaid the debt. Cash Reserves Target 100% cash reserves per bond covenants 150 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - River West Development Area (Airport) Fund Number 324 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 18,555,308 16,814,400 16,247,264 16,247,264 - - 16,247,264 0% Intergov./ Shared Revenues 395,000 381,500 397,000 397,000 191,500 191,500 205,500 48% Intergov./ Grants 41,206 13,844 - - 117,432 117,432 (117,432) - Charges for Services 2,160 - - - - - - - Interest Earnings 744,246 199,544 178,188 178,188 69,392 69,392 108,796 39% Donations - 2,250 - - - - - - Debt Proceeds - 4,345,059 - - - - - - Other Income 129,336 252,995 - - 20,300 20,300 (20,300) - Interfund Transfers In 64,022 35,560 90,000 657,593 575,748 575,748 81,845 88% Total Revenue 19,931,280 22,045,151 16,912,452 17,480,045 974,371 974,371 16,505,673 6% Expenditures by Type Services & Charges Professional Services 1,099,869 1,082,200 390,384 954,367 228,552 305,161 533,713 420,654 56% Debt Service Principal 4,038,315 3,750,570 3,883,193 3,883,193 1,648,120 - 1,648,120 2,235,073 42% Debt Service Interest & Fees 1,198,375 1,329,981 959,216 959,216 448,756 - 448,756 510,460 47% Other Services & Charges 1,325,523 619,953 - 486,000 - 250,000 250,000 236,000 51% Interfund Transfers Out 4,266,098 5,085,022 5,013,803 5,013,803 2,655,803 - 2,655,803 2,358,000 53% Total Services & Charges 11,928,180 11,867,725 10,246,596 11,296,579 4,981,231 555,161 5,536,392 5,760,187 49% Capital 8,735,222 12,152,391 - 16,218,129 2,075,789 3,806,617 5,882,406 10,335,723 36% Total Expenditures 20,663,402 24,020,117 10,246,596 27,514,708 7,057,020 4,361,778 11,418,798 16,095,910 42% Net Surplus / (Deficit) (732,123) (1,974,965) 6,665,856 (10,034,663) (6,082,648) (10,444,427) Beginning Cash Balance 31,665,638 30,950,203 29,039,261 Cash Adjustments 16,687 64,024 - Ending Cash Balance 30,950,203 29,039,261 19,004,598 23,007,043 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River West Development Area and expenses of those funds on eligible development projects for this TIF area. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund also receives Hotel/Motel Tax (intergovernmental shared revenues). In 2020, bond proceeds were receipted into the fund. See explanation of bond below. In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on 2/1/21, (debt schedule #36). The debt service reserve balance of $647,148 was disbursed by the trustee bank when the bonds were paid off. 87.7% was transferred to the River West TIF Fund (#324) and 12.3% was transferred to the Sewage Works Operating Fund (#641), the funds that repaid the debt. 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. Cash Reserves Target No reserve requirement 151 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - West Washington Fund Number 422 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 261,830 237,261 287,082 287,082 - - 287,082 0% Interest Earnings 41,430 8,861 4,881 4,881 3,309 3,309 1,572 68% Other Income 18,500 300 - - - - - - Total Revenue 321,760 246,422 291,963 291,963 3,309 3,309 288,654 1% Expenditures by Type Services & Charges Professional Services - 55 - 50,000 1,600 17,725 19,325 30,675 39% Total Services & Charges - 55 - 50,000 1,600 17,725 19,325 30,675 39% Capital 1,089,137 152,666 - 308,843 518 250,304 250,822 58,021 81% Total Expenditures 1,089,137 152,721 - 358,843 2,118 268,029 270,147 88,696 75% Net Surplus / (Deficit) (767,377) 93,701 291,963 (66,880) 1,192 (266,838) Beginning Cash Balance 1,797,082 1,031,822 1,127,293 Cash Adjustments 2,117 1,769 - Ending Cash Balance 1,031,822 1,127,293 1,060,413 1,130,084 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. Cash Reserves Target No reserve requirement 152 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - River East Development Area (NE Dev) Fund Number 429 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 2,722,642 2,997,091 2,560,473 2,560,473 - - 2,560,473 0% Interest Earnings 249,447 62,271 22,737 22,737 16,822 16,822 5,915 74% Other Income 7,725 - - - - - - - Interfund Transfers In - - - 673,180 673,180 673,180 - 100% Total Revenue 2,979,815 3,059,362 2,583,210 3,256,390 690,002 690,002 2,566,388 21% Expenditures by Type Services & Charges Professional Services 29,225 82,784 - 171,355 44,156 67,689 111,844 59,511 65% Insurance 25,256 - - 744 523 - 523 221 70% Other Services & Charges 790 - - - - - - - - Total Services & Charges 55,271 82,784 - 172,099 44,678 67,689 112,367 59,732 65% Capital 5,686,682 5,418,511 - 3,044,814 497,906 1,772,437 2,270,343 774,471 75% Total Expenditures 5,741,954 5,501,295 - 3,216,913 542,585 1,840,125 2,382,710 834,203 74% Net Surplus / (Deficit)(2,762,138) (2,441,932) 2,583,210 39,477 147,417 (1,692,708) Beginning Cash Balance 10,967,923 8,215,417 5,864,278 Cash Adjustments 9,633 90,793 - Ending Cash Balance 8,215,417 5,864,278 5,903,755 5,942,578 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Development Area and expenses of those funds on eligible development projects for this TIF area. The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades) and East Bank Parking Analysis projects, 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. Cash Reserves Target No reserve requirement 153 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - Southside Development Area #1 Fund Number 430 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 1,755,231 3,081,721 1,839,984 1,839,984 - - 1,839,984 0% Interest Earnings 249,564 89,378 49,667 49,667 36,335 36,335 13,332 73% Total Revenue 2,004,796 3,171,100 1,889,651 1,889,651 36,335 36,335 1,853,316 2% Expenditures by Type Services & Charges Professional Services 190,544 140,498 - 620,922 114,575 93,770 208,344 412,577 34% Total Services & Charges 190,544 140,498 - 620,922 114,575 93,770 208,344 412,577 34% Capital 1,642,471 76,527 - 4,397,595 270,768 545,939 816,707 3,580,888 19% Total Expenditures 1,833,015 217,025 - 5,018,516 385,343 639,709 1,025,051 3,993,465 20% Net Surplus / (Deficit) 171,781 2,954,075 1,889,651 (3,128,865) (349,007) (988,716) Beginning Cash Balance 9,432,094 9,607,799 12,586,134 Cash Adjustments 3,925 24,260 - Ending Cash Balance 9,607,799 12,586,134 9,457,269 12,230,309 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. Cash Reserves Target No reserve requirement 154 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - Douglas Road Fund Number 435 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes - - 369,525 369,525 - - 369,525 0% Interest Earnings 5,428 1,154 296 296 271 271 25 92% Total Revenue 5,428 1,154 369,821 369,821 271 271 369,550 0% Expenditures by Type Services & Charges Professional Services 21,575 96,143 - 90,283 5,175 10,932 16,108 74,175 18% Total Services & Charges 21,575 96,143 - 90,283 5,175 10,932 16,108 74,175 18% Capital - - - - - - - - - Total Expenditures 21,575 96,143 - 90,283 5,175 10,932 16,108 74,175 18% Net Surplus / (Deficit)(16,147) (94,989) 369,821 279,539 (4,904) (15,836) Beginning Cash Balance 203,834 187,806 93,140 Cash Adjustments 119 322 - Ending Cash Balance 187,806 93,140 372,678 92,043 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Douglas Road Development Area and expenses of those funds on eligible development projects for this TIF area. The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishawaka. 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. Cash Reserves Target No reserve requirement 155 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name TIF - River East Residential Area (NE Res) Fund Number 436 Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Property Taxes 4,933,558 5,308,975 5,712,495 5,712,495 - - 5,712,495 0% Interest Earnings 54,332 15,060 82,945 82,945 8,970 8,970 73,975 11% Total Revenue 4,987,889 5,324,035 5,795,440 5,795,440 8,970 8,970 5,786,470 0% Expenditures by Type Services & Charges Professional Services - - 24,797 24,797 - - - 24,797 0% Debt Service Principal 392,522 409,383 427,038 427,038 211,261 - 211,261 215,777 49% Debt Service Interest & Fees 102,306 85,445 68,291 68,291 35,403 - 35,403 32,888 52% Interfund Transfers Out 3,769,003 3,864,125 4,180,375 5,063,555 2,859,284 - 2,859,284 2,204,271 56% Total Services & Charges 4,263,831 4,358,953 4,700,501 5,583,681 3,105,948 - 3,105,948 2,477,733 56% Capital - - - - - - - - - Total Expenditures 4,263,831 4,358,953 4,700,501 5,583,681 3,105,948 - 3,105,948 2,477,733 56% Net Surplus / (Deficit) 724,058 965,082 1,094,939 211,759 (3,096,979) (3,096,979) Beginning Cash Balance 2,982,744 3,706,897 4,678,334 Cash Adjustments 95 6,355 - Ending Cash Balance 3,706,897 4,678,334 4,890,093 1,581,356 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Residential Development Area and expenses of those funds on eligible development projects for this TIF area. The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast Residential TIF. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on the fund's cash balance. At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's campus. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Transfers Out are interfund transfers to the Eddy Street Commons Debt Service Fund (#760) which makes the debt payments on this bond. This fund is repaying two interfund loans (debt schedules #84 & #85). Principal and interest payments are made to to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. Cash Reserves Target No reserve requirement 156 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Airport 2003 Debt Reserve Fund Number 315 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 28,483 9,075 40,000 40,000 3,052 3,052 36,948 8% Total Revenue 28,483 9,075 40,000 40,000 3,052 3,052 36,948 8% Expenditures by Type Interfund Transfers Out 23,962 13,309 40,000 40,000 3,052 - 3,052 36,948 8% Total Expenditures 23,962 13,309 40,000 40,000 3,052 - 3,052 36,948 8% Net Surplus / (Deficit) 4,521 (4,234) - - - - Beginning Cash Balance 1,037,930 1,042,908 1,040,462 Cash Adjustments 456 1,788 - Ending Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462 Cash Reserves Target 1,042,908 1,040,462 1,040,462 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt schedule #6) for the airport taxable project. The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324). The debt service reserve will be used towards the last debt service payment due August 1, 2024. Cash Reserves Target 100% debt service reserve per bond covenants 157 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Airport 2003 Debt Reserve Fund Number 315 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 28,483 9,075 40,000 40,000 3,052 3,052 36,948 8% Total Revenue 28,483 9,075 40,000 40,000 3,052 3,052 36,948 8% Expenditures by Type Interfund Transfers Out 23,962 13,309 40,000 40,000 3,052 - 3,052 36,948 8% Total Expenditures 23,962 13,309 40,000 40,000 3,052 - 3,052 36,948 8% Net Surplus / (Deficit) 4,521 (4,234) - - - - Beginning Cash Balance 1,037,930 1,042,908 1,040,462 Cash Adjustments 456 1,788 - Ending Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462 Cash Reserves Target 1,042,908 1,040,462 1,040,462 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF Redevelopment Authority bonds (debt schedule #5) for the Palais Royale project. The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324). The debt service reserve will be used towards the last debt service payment due August 1, 2024. Cash Reserves Target 100% debt service reserve per bond covenants 158 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2018 TIF Park Bond Debt Service Fund Number 351 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 27,510 8,934 - - 3,023 3,023 (3,023) - Total Revenue 27,510 8,934 - - 3,023 3,023 (3,023) - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)27,510 8,934 - - 3,023 3,023 Beginning Cash Balance 991,077 1,018,984 1,029,665 Cash Adjustments 396 1,747 - Ending Cash Balance 1,018,984 1,029,665 1,029,665 1,032,688 Cash Reserves Target 1,018,984 1,029,665 1,029,665 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10590-18) to hold the debt service reserve for the Redevelopment District Bonds, Series 2018 (debt schedule #169). The bonds were issued for the purpose of funding renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area. - The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into this fund per the bond agreement. The remaining $10,825,000 was deposited into the 2018 TIF Park Bond Capital Fund (#452) and will be used towards the approved capital projects. - The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used to pay principal and interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is due August 1, 2018 and the final payment is due February 1, 2033. The debt service reserve will be used towards the last debt service payment. At the time of issuance, $993,495 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank. The debt service reserve will be used towards the last debt service payment due February 1, 2033. Cash Reserves Target 100% debt service reserve per bond covenants 159 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2019 South Shore Double Tracking Debt Service Fund Number 352 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings - 13 - - 1 1 (1) - Debt Proceeds 9,447,841 - - - - - - - Interfund Transfers In - 488,171 1,036,500 1,036,500 518,000 518,000 518,500 50% Total Revenue 9,447,841 488,184 1,036,500 1,036,500 518,001 518,001 518,499 50% Expenditures by Type Services & Charges Debt Service Principal - 270,000 650,000 650,000 320,000 - 320,000 330,000 49% Debt Service Interest & Fees 293,022 247,313 377,750 377,750 192,875 - 192,875 184,875 51% Total Services & Charges 293,022 517,313 1,027,750 1,027,750 512,875 - 512,875 514,875 50% Capital 9,125,000 - - - - - - - - Total Expenditures 9,418,022 517,313 1,027,750 1,027,750 512,875 - 512,875 514,875 50% Net Surplus / (Deficit) 29,819 (29,129) 8,750 8,750 5,126 5,126 Beginning Cash Balance - 29,819 690 Cash Adjustments - - - Ending Cash Balance 29,819 690 9,440 5,816 Cash Reserves Target 29,819 690 9,440 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target 100% debt service reserve per bond covenants This fund is used to pay for the semi-annual payment of debt service principal and interest to the bondholders for the South Bend Redevelopment Authority Lease Rental Revenue Bonds of 2019 South Shore Double Tracking Project (debt schedule #200). The bonds were issued to fund the Northern Indiana Commuter Transportation District Main Line Double Tracking Project, which will be located partly within the geographical boundaries of the River West Development Area. The par amount of the bonds was $7,985,000 with a premium of $1,462,840.60. The bonds were closed on December 28, 2019 with a net interest rate of 5%. This fund receives interfund transfers from the River West TIF Fund (#324) in the amount of the lease rental payments per the debt schedule. This fund receives revenue from interest earned on the cash balance held at the trustee bank. At the time of issuance, $9,125,000 went towards the capital project, and the remaining amount went towards cost of issuance. Lease rental payments are due on January 15 and July 15 and bond payments are due on February 1 and August 1. The final bond payment is due February 1, 2030. 160 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2020 TIF Library Bond Debt Service Reserve Fund Number 353 Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings - 2 - - 5 5 (5) - Interfund Transfers In - 326,938 - - - - - - Total Revenue - 326,939 - - 5 5 (5) - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)- 326,939 - - 5 5 Beginning Cash Balance - - 326,939 Cash Adjustments - - - Ending Cash Balance - 326,939 326,939 326,944 Cash Reserves Target - 326,939 326,939 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: Cash Reserves Target 100% debt service reserve per bond covenants This fund was established 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. At the time of issuance, $326,937.50 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank. The debt service reserve will be used towards the last debt service payment due February 1, 2037. 161 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Redevelopment General Fund Number 433 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Local Income Taxes 84,095 24,117 8,007 1,099 366 366 733 33% Interest Earnings 24,815 11,827 26,301 26,301 6,442 6,442 19,859 24% Donations 1,177,112 1,449,512 1,000,000 1,000,000 - - 1,000,000 0% Other Income - - - - 1,000 1,000 (1,000) - Interfund Transfers In - 150,000 150,000 150,000 - - 150,000 0% Total Revenue 1,286,022 1,635,456 1,184,308 1,177,400 7,809 7,809 1,169,592 1% Expenditures by Type Services & Charges Professional Services 5,211 1,657 4,500 4,500 - - - 4,500 0% Grants & Subsidies 416,989 666,323 - 808,797 343,729 176,427 520,157 288,640 64% Interfund Transfers Out - - - - 147,786 - 147,786 (147,786) - Total Services & Charges 422,200 667,979 4,500 813,297 491,515 176,427 667,943 145,354 82% Capital - 2,214 - - - - - - - Total Expenditures 422,200 670,193 4,500 813,297 491,515 176,427 667,943 145,354 82% Net Surplus / (Deficit) 863,822 965,263 1,179,808 364,103 (483,706) (660,134) Beginning Cash Balance 614,296 1,476,915 2,444,710 Cash Adjustments (1,204) 2,532 - Ending Cash Balance 1,476,915 2,444,710 2,808,813 1,961,003 Cash Reserves Target 105,550 167,548 203,324 Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: 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. Cash Reserves Target 25% of Annual expenditures 162 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Certified Technology Park Fund Number 439 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 11,146 96 139 139 33 33 106 23% Total Revenue 11,146 96 139 139 33 33 106 23% Expenditures by Type Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital 624,194 - - - - - - - - Total Expenditures 624,194 - - - - - - - - Net Surplus / (Deficit)(613,048) 96 139 139 33 33 Beginning Cash Balance 622,685 10,965 11,080 Cash Adjustments 1,328 19 - Ending Cash Balance 10,965 11,080 11,219 11,112 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established (ordinance 10148-12) to account for the collection of a special state tax distribution received at the end of 2011 and the use of those funds for improvements at Innovation Park and Ignition Park, the city's dual-campus technology park. From 2011 to 2014, this fund received $4,399,838 from a special state tax distribution for certified technology parks. Since then, this fund’s only source of revenue is interest earned on the fund's cash balance. 2019 funds were budgeted for the new Technology Resource Center (opened during 2019). The Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology in our region. All will be welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co- location between South Bend Code School, the City’s Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and public programming about regional innovation. Cash Reserves Target No reserve requirement 163 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name 2018 TIF Park Bond Capital Fund Number 452 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 202,657 28,865 - - 7,575 7,575 (7,575) - Total Revenue 202,657 28,865 - - 7,575 7,575 (7,575) - Expenditures by Type Services & Charges Professional Services 640,860 86,969 - 30,889 - 13,351 13,351 17,538 43% Total Services & Charges 640,860 86,969 - 30,889 - 13,351 13,351 17,538 43% Capital 5,895,577 1,427,387 - 2,547,118 60,665 2,320,226 2,380,892 166,226 93% Total Expenditures 6,536,438 1,514,357 - 2,578,007 60,665 2,333,577 2,394,242 183,764 93% Net Surplus / (Deficit) (6,333,781) (1,485,491) - (2,578,007) (53,091) (2,386,668) Beginning Cash Balance 10,403,960 4,085,672 2,614,468 Cash Adjustments 15,493 14,287 - Ending Cash Balance 4,085,672 2,614,468 36,461 2,561,732 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established 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. Cash Reserves Target No reserve requirement - Bond capital fund - spend down to zero 164 City of South Bend, Indiana Monthly Financial Report April 30, 2021 Fund Name Airport Urban Enterprise Zone Fund Number 454 Fund Type Capital Funds Control Redevelopment Commission Controlled Funds 2021 2021 2021 2021 Total 2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget Revenue Interest Earnings 10,900 3,540 4,209 4,209 1,198 1,198 3,011 28% Total Revenue 10,900 3,540 4,209 4,209 1,198 1,198 3,011 28% Expenditures by Type Services & Charges Professional Services - - - - - - - - - Other Services & Charges - - - - - - - - - Total Services & Charges - - - - - - - - - Capital - - - - - - - - - Total Expenditures - - - - - - - - - Net Surplus / (Deficit)10,900 3,540 4,209 4,209 1,198 1,198 Beginning Cash Balance 392,693 403,750 407,982 Cash Adjustments 157 692 - Ending Cash Balance 403,750 407,982 412,191 409,180 Cash Reserves Target - - - Fund Purpose: Explanation of Revenue Sources: Explanation of Expenditures and Significant Changes/Variances: This fund was established in 2009 to receive property tax proceeds derived from parcels located in the Airport Economic Development Area that are also located in the Urban Enterprise Zone, as provided and permitted by Indiana law (IC 36-7-14-39(g)). All sums of money collected are to be used for programs in job training, job enrichment, and basic skill development that are designed to benefit residents and employers in the Urban Enterprise Zone and for other purposes permitted within IC 36-7-14-39 and other applicable Tax Increment Finance State law. In the past, a majority of this fund's revenue came from personal property taxes paid by AJ Wright. This fund has not received property tax revenue since 2013. Currently, this fund only receives revenue from interest earned on the fund's cash balance. This fund has been used in the past to pay for job training programs. Staff continue to work on developing eligible, viable program. Cash Reserves Target No reserve requirement 165