HomeMy WebLinkAbout2021-11 - 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 - 39 Employee Headcount
Fund Summaries
40 - 60 General Fund
61 - 85 Public Works Funds
86 - 104 Public Safety Funds
105 - 121 Venues, Parks & Arts Funds
122 - 135 Department of Community Investment Funds
136 - 142 Internal Service Funds
143 - 155 Administrative Funds
156 - 170 Redevelopment Commission Controlled Funds
Distribution
Mayor
Chief of Staff
Deputy Chief of Staff
Common Council
Department Heads
Fiscal Officers
November 30, 2021
Controller's Office
Page # General Fund Page # Venues, Parks & Arts Funds
40 101 General Fund 105 201 Parks & Recreation
106 273 Morris PAC / Palais Royale Marketing
General Fund Departments/Divisions 107 274 Morris PAC Self-Promotion
41 Mayor 108 312 2017 Parks Bond Debt Service
42 Community Initiatives 109 401 Coveleski Stadium Capital
43 Community Police Review Office 110 416 Morris Performing Arts Center Capital
44 City Clerk 111 413 Professional Sports Convention Develop. Area
45 Common Council 112 450 Palais Royale Historic Preservation
46 Controller's Office 113 453 2018 Zoo Bond Capital
47 Human Resources 114 471 2017 Parks Bond Capital
48 Diversity & Inclusion 115 601 Parking Garages
49 Human Rights 116 670 Century Center
50 Legal Department 117 671 Century Center Capital
51 Engineering 118 672 Century Center Energy Conservation Debt Svc
52 Office of Sustainability 119 730 City Cemetery
53 AmeriCorps Grant Program 120 731 Bowman Cemetery
54 Police Department 121 757 2015 Parks Bond Debt Service
55 Police Crime Lab
56 Fire Department Dept of Community Investment Funds
57 EMS 122 209 Studebaker-Oliver Revitalizing Grants
58 Fire Training Center 123 210 Economic Development State Grants
59 Morris Performing Arts Center 124 211 Department of Community Investment (DCI)
60 Palais Royale Ballroom 125 212 Dept of Community Investment Grants
126 219 Unsafe Building
Public Works Funds 127 221 Rental Units Regulation
61 202 Motor Vehicle Highway 128 230 Code Enforcement Fund
62 266 MVH Restricted Fund 129 Code Enforcement Historical Summary
63 Motor Vehicle Highway Combined Budget Summary 130 410 Urban Development Action Grant
64 251 Local Road & Street 131 600 Consolidated Building Fund
65 257 LOIT Special Distribution 132 754 Industrial Revolving Fund
66 265 Local Road & Bridge Grant 133 756 2015 Smart Streets Bond Debt Service
67 412 Major Moves Construction 134 759 2017 Eddy Street Commons Bond Capital
68 455 2021 Infrastructure Bond Capital 135 760 2017 Eddy Street Commons Bond Debt Service
69 610 Solid Waste Operations
70 611 Solid Waste Capital Internal Service Funds
71 620 Water Works Operations 136 222 Central Services
72 622 Water Works Capital 137 224 Central Services Capital
73 624 Water Works Customer Deposit 138 226 Liability Insurance
74 625 Water Works Sinking 139 279 IT / Innovation / 311 Call Center
75 626 Water Works Bond Reserve 140 711 Self-Funded Employee Benefits
76 629 Water Works Operations & Maint. Reserve 141 713 Unemployment Compensation
77 640 Sewer Repair Insurance 142 714 Parental Leave
78 641 Sewage Works Operations
79 642 Sewage Works Capital Administrative Funds
80 643 Sewage Works Operations & Maint. Reserve 143 102 Rainy Day
81 649 Sewage Sinking 144 217 Gift, Donation, Bequest
82 653 Sewage Debt Service Reserve 145 227 Loss Recovery
83 654 Sewage Works Deposit Fund 146 258 Human Rights Federal Grant
84 655 Project Releaf 147 263 American Rescue Plan
85 667 Storm Sewer Fund 148 264 COVID-19 Response
149 404 Local Income Tax - Certified Shares
Public Safety Funds 150 406 Cumulative Capital Development
86 216 Police State Seizures 151 407 Cumulative Capital Improvement
87 218 Police Curfew Violations 152 408 Local Income Tax - Economic Development
88 220 Law Enforcement Continuing Education 153 750 Equipment/Vehicle Leasing
89 249 Local Income Tax - Public Safety 154 752 South Bend Redevelopment Authority
90 278 Take Home Vehicle Police 155 755 South Bend Building Corporation
91 280 Police Block Grants
92 287 Fire Department Capital Redevelopment Commission Controlled Funds
93 288 Emergency Medical Services Operating
94 289 Haz-Mat
95 291 Indiana River Rescue
96 292 Police Grants
97 294 Regional Police Academy
98 295 COPS MORE Grant
99 299 Police Federal Drug Enforcement
100 350 2018 Fire Station #9 Bond Debt Service
101 451 2018 Fire Station #9 Capital
102 701 Firefighters Pension
103 702 Police Pension
104 705 Police K-9 Unit
156 324 TIF - River West Development Area
157 422 TIF - West Washington
158 429 TIF - River East Development Area (NE Dev)
159 430 TIF - Southside Development Area #1
160 435 TIF - Douglas Road
161 436 TIF - River East Residential Area (NE Res)
162 315 Redevelopment Bond - Airport Taxable
163 328 Redevelopment Bond - Palais Royale
164 351 2018 TIF Park Bond Debt Service Reserve
165 352 2019 South Shore Double Tracking Bond Debt Svc
166 353 2020 TIF Library Bond Debt Service Reserve
167 433 Redevelopment General
168 439 Certified Technology Park
169 452 2018 TIF Park Bond Capital
170 454 Airport Urban Enterprise Zone
2
November 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 - 39)
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 (40 - 170)
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 November 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) 11/30/2021 Requirement Reserve Req.
City Controlled Funds
101 General Fund 53,544,921 53,253,671 65,581,351 (496,018) (12,823,697) 40,721,224 28,955,250 11,765,974
Special Revenue Funds
102 Rainy Day 10,845,986 60,234 - - 60,234 10,906,221 8,206,983 2,699,238
201 Parks & Recreation 4,156,004 11,244,133 13,912,659 50,844 (2,617,683) 1,538,322 4,205,818 (2,667,496)
202 Motor Vehicle Highway 6,607,820 7,485,536 9,301,543 38,313 (1,777,694) 4,830,126 3,003,702 1,826,423
209 Studebaker-Oliver Revitalizing Grants 763,112 4,071 69,534 - (65,463) 697,649 - -
210 Economic Development State Grants 27,154 61,559 61,846 - (287) 26,867 - -
211 Department of Community Investment (DCI)1,629,498 1,569,392 3,129,731 (12,341) (1,572,680) 56,818 - -
212 Dept of Community Investment Grants 313,907 2,219,739 2,226,082 (7,715) (14,057) 299,850 - -
216 Police State Seizures 213,569 29,857 71,043 - (41,186) 172,383 24,261 148,123
217 Gift, Donation, Bequest 981,455 475,779 450,655 - 25,124 1,006,579 - -
218 Police Curfew Violations 13,799 77 - - 77 13,875 250 13,625
219 Unsafe Building 832,938 36,814 104,996 450 (67,732) 765,207 - -
220 Law Enforcement Continuing Education 483,549 309,210 381,362 (7,445) (79,597) 403,952 109,332 294,619
221 Rental Units Regulation 189,090 7,257 150,187 - (142,930) 46,160 - -
227 Loss Recovery 481,214 2,369 69,630 - (67,261) 413,953 - -
230 Code Enforcement Fund 803,572 2,612,221 3,134,840 (1,927) (524,545) 279,027 - -
249 Local Income Tax - Public Safety 4,045,717 8,657,492 8,719,457 - (61,965) 3,983,752 769,441 3,214,311
251 Local Road & Street 3,632,884 2,452,020 3,488,524 - (1,036,504) 2,596,380 - -
257 LOIT Special Distribution 266,588 2,883 23,927 - (21,045) 245,543 - -
258 Human Rights Federal Grant 486,159 171,899 211,752 - (39,853) 446,305 - -
263 American Rescue Plan - 29,526,201 - - 29,526,201 29,526,201 - -
264 COVID-19 Response 53,214 1,421,257 2,928,914 (350) (1,508,007) (1,454,793) - -
265 Local Road & Bridge Grant 1,391,493 1,586,800 2,482,521 - (895,721) 495,771 - -
266 MVH Restricted Fund 1,126,297 2,861,647 2,237,812 (3,294) 620,540 1,746,837 - -
273 Morris PAC / Palais Royale Marketing 76,521 5,909 5,885 - 24 76,545 7,496 69,049
274 Morris PAC Self-Promotion 225,432 21,115 - - 21,115 246,547 28,750 217,797
280 Police Block Grants 4,138 23 - - 23 4,161 - -
289 Haz-Mat 27,937 155 - - 155 28,092 2,500 25,592
291 Indiana River Rescue 330,404 95,619 53,135 (22,500) 19,984 350,388 23,075 327,313
292 Police Grants 26,716 - - - - 26,716 - -
294 Regional Police Academy 125,984 20,392 100 - 20,292 146,276 4,313 141,964
295 COPS MORE Grant 73,474 110,330 83,048 3,345 30,628 104,102 - -
299 Police Federal Drug Enforcement 83,275 58,102 81,148 - (23,046) 60,229 7,125 53,104
404 Local Income Tax - Certified Shares 14,902,237 14,332,581 9,315,323 610,018 5,627,277 20,529,514 8,442,198 12,087,316
408 Local Income Tax - Economic Development 19,044,274 13,077,813 7,029,691 (5,237) 6,042,884 25,087,158 8,616,875 16,470,283
410 Urban Development Action Grant 32,733 18,440 24,000 - (5,560) 27,173 - -
655 Project ReLeaf 425,913 430,803 509,092 (22,390) (100,679) 325,234 158,572 166,662
705 Police K-9 Unit 2,420 13 - - 13 2,434 - -
730 City Cemetery 30,041 167 - - 167 30,208 - -
731 Bowman Cemetery 472,576 2,625 - - 2,625 475,201 400,000 75,201
754 Industrial Revolving Fund 2,406,914 2,482,897 2,507,857 1,520,090 1,495,131 3,902,045 - -
Total Special Revenue Funds 77,636,007 103,455,433 72,766,296 2,139,862 32,828,999 110,465,006 34,010,691 35,163,124
Debt Service Funds
312 2017 Parks Bond Debt Service 187,578 655,479 1,189,190 - (533,711) (346,133) - -
350 2018 Fire Station #9 Bond Debt Service - 345,306 345,306 - - - - -
672 Century Center Energy Conservation Debt Svc 193,705 365,908 406,711 - (40,803) 152,901 - -
752 South Bend Redevelopment Authority 232,423 2,866,066 2,854,869 - 11,197 243,620 243,620 -
755 South Bend Building Corporation 833,535 11,424,079 12,033,240 - (609,161) 224,374 224,374 -
756 2015 Smart Streets Bond Debt Service 1,739,076 1,716,084 1,712,469 - 3,615 1,742,692 1,742,692 -
757 2015 Parks Bond Debt Service 586,111 344,840 374,381 - (29,541) 556,571 556,571 -
760 2017 Eddy Street Commons Bond Debt Service 3,463,323 1,916,149 1,710,875 - 205,274 3,668,596 2,500,000 1,168,596
Total Debt Service Funds 7,235,750 19,633,911 20,627,041 - (993,130) 6,242,620 5,267,256 1,168,596
Capital Funds
287 Fire Department Capital 3,111,296 1,966,112 2,211,616 (300) (245,805) 2,865,492 - -
401 Coveleski Stadium Capital 11,685 58 10,183 (746) (10,871) 814 - -
406 Cumulative Capital Development 169,893 282,521 394,767 - (112,246) 57,647 - -
407 Cumulative Capital Improvement 676,798 105,714 240,300 - (134,586) 542,212 - -
412 Major Moves Construction 1,386,436 586,971 83,092 - 503,879 1,890,314 - -
413 Professional Sports Convention Development Area - 509,462 - - 509,462 509,462 - -
416 Morris Performing Arts Center Capital 203,098 20,869 123,880 - (103,011) 100,086 - -
450 Palais Royale Historic Preservation 80,911 11,820 - - 11,820 92,731 - -
451 2018 Fire Station #9 Bond Capital 314,233 1,745 - - 1,745 315,978 - -
455 2021 Infrastructure Bond Capital - 8,620,255 3,812,701 826,553 5,634,108 5,634,108 - -
471 2017 Parks Bond Capital 5,926,118 29,902 1,547,366 (244) (1,517,708) 4,408,410 - -
750 Equipment/Vehicle Leasing 347,680 16 - - 16 347,696 - -
759 2017 Eddy Street Commons Bond Capital 25,762 1 - - 1 25,763 - -
Total Capital Funds 12,253,909 12,135,445 8,423,905 825,264 4,536,803 16,790,711 - -
4
City of South Bend
Report of Changes in Cash Balance
January 1, 2021 through November 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) 11/30/2021 Requirement Reserve Req.
Enterprise Funds
288 Emergency Medical Services Operating 607,079 - 607,079 - (607,079) - - -
600 Consolidated Building Fund 2,127,056 1,409,425 1,434,393 (175) (25,144) 2,101,912 417,487 1,684,426
601 Parking Garages 674,268 845,767 543,977 2,652 304,442 978,710 310,224 668,487
610 Solid Waste Operations 87,032 7,168,221 6,131,384 (432,060) 604,777 691,809 678,974 12,835
611 Solid Waste Capital 388,126 1,626,268 1,235,235 - 391,033 779,159 - -
620 Water Works Operations 4,840,727 19,810,784 18,201,282 (517,243) 1,092,258 5,932,985 1,111,667 4,821,318
622 Water Works Capital 7,652,044 3,319,374 1,472,856 (51,533) 1,794,985 9,447,029 - -
624 Water Works Customer Deposit 1,263,319 7,042 7,042 12,561 12,561 1,275,880 1,275,880 -
625 Water Works Sinking (Debt Service)2,323 1,387,987 211,464 - 1,176,523 1,178,846 1,178,846 -
626 Water Works Bond Reserve 1,422,800 7,700 7,696 - 3 1,422,804 1,422,804 -
629 Water Works Operations & Maintenance Reserve 2,912,652 16,138 16,138 - - 2,912,652 2,880,373 32,279
640 Sewer Repair Insurance 2,052,857 651,870 646,974 (18,719) (13,824) 2,039,033 215,001 1,824,033
641 Sewage Works Operations 11,466,153 36,917,771 36,287,830 (884,518) (254,577) 11,211,576 2,314,248 8,897,328
642 Sewage Works Capital 13,821,218 6,099,108 4,788,223 (12,385) 1,298,500 15,119,718 - -
643 Sewage Works Operations & Maintenance Reserve 5,550,801 30,756 30,756 - - 5,550,801 5,450,005 100,796
649 Sewage Sinking (Debt Service)1,320,833 23,163,052 8,071,307 - 15,091,745 16,412,578 16,412,578 -
653 Sewage Debt Service Reserve 3,990,250 1,509,481 1,749,971 - (240,490) 3,749,760 3,749,760 -
654 Sewage Works Customer Deposit 649,073 4,134 4,134 231,310 231,310 880,382 880,382 -
667 Storm Sewer Fund 1,032,916 1,053,020 331,802 (47,828) 673,390 1,706,306 447,399 1,258,907
670 Century Center Operations 1,016,748 1,969,217 2,653,627 (141,485) (825,895) 190,854 1,058,363 (867,510)
671 Century Center Capital 983,612 90 - - 90 983,702 800,000 183,702
Total Enterprise Funds 63,861,888 106,997,204 84,433,171 (1,859,423) 20,704,610 84,566,498 40,603,990 84,566,498
Internal Service Funds
222 Central Services 1,209,079 6,755,256 7,460,555 195,308 (509,991) 699,088 885,590 (186,502)
224 Central Services Capital 26,221 84,157 110,378 - (26,221) - - -
226 Liability Insurance 5,956,858 3,092,048 3,009,190 - 82,858 6,039,716 2,396,141 3,643,574
278 Police Take Home Vehicle 681,823 15,712 270 (1,685) 13,757 695,580 750,000 (54,420)
279 IT / Innovation / 311 Call Center 2,125,192 9,451,123 8,188,252 (33,754) 1,229,117 3,354,309 - -
711 Self-Funded Employee Benefits 10,143,060 15,840,432 15,034,522 3,390 809,300 10,952,361 4,685,100 6,267,260
713 Unemployment Compensation 31,859 94,850 75,134 (60,199) (40,483) (8,624) 13,750 (22,374)
714 Parental Leave Fund 157,521 227,207 168,540 - 58,667 216,188 20,308 195,881
Total Internal Service Funds 20,331,613 35,560,784 34,046,840 103,061 1,617,004 21,948,617 8,750,889 9,843,419
Fiduciary Funds
701 Fire Pension 453,561 4,102,815 3,785,686 - 317,129 770,690 449,626 321,064
702 Police Pension 566,569 5,956,744 5,468,098 - 488,647 1,055,216 605,774 449,442
718 State Tax Withholding Fund 336,042 - - (75,295) (75,295) 260,747 260,747 -
725 Morris / Palais Box Office 393,326 - - 775,211 775,211 1,168,538 1,168,538 -
726 Police Distributions Payable 894,848 - - 741,921 741,921 1,636,769 1,636,769 -
Total Fiduciary Funds 2,644,346 10,059,559 9,253,783 1,441,837 2,247,613 4,891,959 4,121,454 770,506
Total City Controlled Funds 237,508,434 341,096,006 295,132,387 2,154,583 48,118,202 285,626,636 121,709,529 143,278,117
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area 29,039,261 12,312,618 14,048,358 (14,236) (1,749,975) 27,289,286 - -
422 TIF - West Washington 1,127,293 219,919 50,482 - 169,437 1,296,730 - -
429 TIF - River East Development Area (NE Dev)5,864,278 3,191,341 1,404,591 (69,709) 1,717,041 7,581,319 - -
430 TIF - Southside Development Area #1 12,586,134 1,543,661 873,644 (7,789) 662,228 13,248,362 - -
435 TIF - Douglas Road 93,140 92,028 106,170 - (14,142) 78,998 - -
436 TIF - River East Residential Area (NE Res)4,678,334 3,510,446 5,566,837 - (2,056,392) 2,621,943 - -
Total Tax Increment Financing Funds 53,388,440 20,870,014 22,050,082 (91,733) (1,271,801) 52,116,638 - -
Redevelopment Funds
433 Redevelopment General 2,444,710 1,428,215 683,349 - 744,865 3,189,575 315,271 2,874,304
439 Certified Technology Park 11,080 62 - - 62 11,141 - -
452 2018 TIF Park Bond Capital 2,614,468 14,173 188,982 (7,283) (182,092) 2,432,376 - -
454 Airport Urban Enterprise Zone 407,982 2,266 - - 2,266 410,248 - -
Total Redevelopment Funds 5,478,239 1,444,714 872,332 (7,283) 565,100 6,043,340 315,271 2,874,304
Debt Service Funds
315 Airport 2003 Debt Reserve 1,040,462 5,765 5,765 - - 1,040,462 1,040,462 -
328 SBCDA 2003 Debt Reserve 1,739,495 9,638 9,638 - - 1,739,495 1,739,495 -
351 2018 TIF Park Bond Debt Service 1,029,665 5,718 - - 5,718 1,035,384 1,035,384 -
352 2019 South Shore Double Tracking Debt Service 690 1,036,503 1,027,750 - 8,753 9,442 9,442 -
353 2020 TIF Library Bond Debt Service Reserve 326,939 15 11 - 4 326,943 326,943 -
Total Debt Service Funds 4,137,251 1,057,639 1,043,164 - 14,475 4,151,726 4,151,726 -
Total Redevelopment Commission Funds 63,003,930 23,372,368 23,965,577 (99,016) (692,226) 62,311,704 4,466,997 2,874,304
Grand Total 300,512,364 364,468,374 319,097,965 2,055,567 47,425,976 347,938,340 126,176,526 146,152,421
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 71,568,145 82,729,285 - (11,161,140) 42,383,781
Special Revenue Funds
102 Rainy Day 10,845,986 146,696 - - 146,696 10,992,682
201 Parks & Recreation 4,156,004 16,293,916 16,823,270 - (529,354) 3,626,650
202 Motor Vehicle Highway 6,607,820 7,867,287 12,014,810 - (4,147,523) 2,460,297
209 Studebaker-Oliver Revitalizing Grants 763,112 4,088 59,671 - (55,583) 707,529
210 Economic Development State Grants 27,154 647,555 672,694 - (25,139) 2,014
211 Department of Community Investment (DCI)1,629,498 3,035,581 4,139,650 - (1,104,069) 525,429
212 Dept of Community Investment Grants 313,907 8,976,541 9,006,825 - (30,284) 283,623
216 Police State Seizures 213,569 22,117 97,043 - (74,926) 138,643
217 Gift, Donation, Bequest 981,455 619,966 861,593 - (241,627) 739,827
218 Police Curfew Violations 13,799 1,158 1,000 - 158 13,957
219 Unsafe Building 832,938 123,032 113,805 - 9,227 842,165
220 Law Enforcement Continuing Education 483,549 262,907 437,330 - (174,423) 309,126
221 Rental Units Regulation 189,090 342,217 368,577 - (26,360) 162,730
227 Loss Recovery 481,214 5,536 69,630 - (64,094) 417,120
230 Code Enforcement Fund 803,572 4,235,500 4,325,425 - (89,925) 713,647
249 Local Income Tax - Public Safety 4,045,717 9,424,386 9,618,013 - (193,627) 3,852,090
251 Local Road & Street 3,632,884 2,310,992 4,829,250 - (2,518,258) 1,114,625
257 LOIT Special Distribution 266,588 2,940 209,463 - (206,523) 60,065
258 Human Rights Federal Grant 486,159 147,425 282,833 - (135,408) 350,751
263 American Rescue Plan - 29,520,024 1,500,000 - 28,020,024 28,020,024
264 COVID-19 Response 53,214 4,017,368 4,175,548 - (158,180) (104,966)
265 Local Road & Bridge Grant 1,391,493 2,145,182 3,420,585 - (1,275,403) 116,090
266 MVH Restricted Fund 1,126,297 3,050,287 3,425,713 - (375,426) 750,871
273 Morris PAC / Palais Royale Marketing 76,521 6,078 29,984 - (23,906) 52,615
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 95,192 92,300 - 2,892 333,296
292 Police Grants 26,716 - - - - 26,716
294 Regional Police Academy 125,984 28,000 17,250 - 10,750 136,734
295 COPS MORE Grant 73,474 109,415 175,151 - (65,736) 7,738
299 Police Federal Drug Enforcement 83,275 58,802 28,500 - 30,302 113,577
404 Local Income Tax - Certified Shares 14,902,237 15,329,008 16,884,396 - (1,555,388) 13,346,849
408 Local Income Tax - Economic Development 19,044,274 14,521,586 17,233,750 - (2,712,164) 16,332,110
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 25 - - 25 2,445
730 City Cemetery 30,041 160 - - 160 30,201
731 Bowman Cemetery 472,576 6,392 - - 6,392 478,968
754 Industrial Revolving Fund 2,406,914 7,933,001 7,488,560 - 444,441 2,851,355
Total Special Revenue Funds 77,636,007 131,844,928 119,185,907 - 12,659,021 90,295,028
Debt Service Funds
312 2017 Parks Bond Debt Service 187,578 1,151,450 1,189,193 - (37,743) 149,835
350 2018 Fire Station #9 Bond Debt Service - 345,307 345,307 - - -
672 Century Center Energy Conservation Debt Svc 193,705 408,266 406,711 - 1,555 195,260
752 South Bend Redevelopment Authority 232,423 2,870,500 2,858,669 - 11,831 244,254
755 South Bend Building Corporation 833,535 11,428,022 12,035,889 - (607,867) 225,668
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 1,921,979 1,710,875 - 211,104 3,674,427
Total Debt Service Funds 7,235,750 20,223,031 20,633,845 - (410,814) 6,824,937
City of South Bend
Based on 2021 Amended Budget as of November 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 November 30, 2021
Projected Cash Balance
Capital Funds
287 Fire Department Capital 3,111,296 2,134,964 3,896,776 - (1,761,812) 1,349,484
401 Coveleski Stadium Capital 11,685 30,351 30,000 - 351 12,036
406 Cumulative Capital Development 169,893 447,997 397,118 - 50,879 220,772
407 Cumulative Capital Improvement 676,798 258,606 262,145 - (3,539) 673,259
412 Major Moves Construction 1,386,436 552,495 747,059 - (194,564) 1,191,872
413 Professional Sports Convention Development Area - 850,000 - - 850,000 850,000
416 Morris Performing Arts Center Capital 203,098 67,175 51,625 - 15,550 218,648
450 Palais Royale Historic Preservation 80,911 8,450 35,000 - (26,550) 54,361
451 2018 Fire Station #9 Bond Capital 314,233 1,550 - - 1,550 315,783
455 2021 Infrastructure Bond Capital - 8,619,026 8,601,026 - 18,000 18,000
471 2017 Parks Bond Capital 5,926,118 30,000 5,459,738 - (5,429,738) 496,380
750 Equipment/Vehicle Leasing 347,680 20 - - 20 347,700
759 2017 Eddy Street Commons Bond Capital 25,762 1 25,681 - (25,680) 81
Total Capital Funds 12,253,909 13,000,635 19,506,168 - (6,505,533) 5,748,375
Enterprise Funds
288 Emergency Medical Services Operating 607,079 - 707,215 100,136 (607,079) -
600 Consolidated Building Fund 2,127,056 1,804,527 1,669,946 - 134,581 2,261,637
601 Parking Garages 674,268 971,568 1,240,895 - (269,327) 404,941
610 Solid Waste Operations 87,032 7,053,290 6,789,740 - 263,550 350,583
611 Solid Waste Capital 388,126 1,823,548 2,198,525 - (374,977) 13,149
620 Water Works Operations 4,840,727 20,808,207 22,233,330 - (1,425,123) 3,415,603
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 2,052,857 673,403 860,002 - (186,599) 1,866,258
641 Sewage Works Operations 11,466,153 38,514,286 46,284,962 - (7,770,676) 3,695,477
642 Sewage Works Capital 13,821,218 6,272,792 13,278,180 - (7,005,388) 6,815,830
643 Sewage Works Operations & Maintenance Reserve 5,550,801 75,112 75,112 - - 5,550,801
649 Sewage Sinking (Debt Service)1,320,833 23,799,968 23,634,166 - 165,802 1,486,635
653 Sewage Debt Service Reserve 3,990,250 1,574,210 1,749,971 - (175,761) 3,814,489
654 Sewage Works Customer Deposit 649,073 5,578 5,578 - - 649,073
667 Storm Sewer Fund 1,032,916 1,095,169 1,789,594 - (694,425) 338,490
670 Century Center Operations 1,016,748 3,461,335 4,233,454 - (772,119) 244,630
671 Century Center Capital 983,612 200 - - 200 983,812
Total Enterprise Funds 63,861,888 113,191,152 134,630,194 100,136 (21,338,906) 42,522,982
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 3,355,570 4,792,282 - (1,436,712) 4,520,145
278 Police Take Home Vehicle 681,823 13,766 50,000 - (36,234) 645,589
279 IT / Innovation / 311 Call Center 2,125,192 10,216,849 11,078,601 - (861,752) 1,263,440
711 Self-Funded Employee Benefits 10,143,060 16,929,491 18,740,402 - (1,810,911) 8,332,149
713 Unemployment Compensation 31,859 20,754 55,000 - (34,246) (2,387)
714 Parental Leave Fund 157,521 258,254 253,846 - 4,408 161,929
Total Internal Service Funds 20,331,613 39,725,484 43,954,241 - (4,228,757) 16,102,856
Fiduciary Funds
701 Fire Pension 453,561 4,106,550 4,496,259 - (389,709) 63,852
702 Police Pension 566,569 5,966,089 6,057,740 - (91,651) 474,918
Total Fiduciary Funds 1,020,130 10,072,639 10,553,999 - (481,360) 538,770
Total City Controlled Funds 235,884,218 399,626,014 431,193,639 100,136 (31,467,489) 204,416,729
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 November 30, 2021
Projected Cash Balance
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area 29,039,261 17,742,134 28,668,104 - (10,925,970) 18,113,291
422 TIF - West Washington 1,127,293 293,763 358,843 - (65,080) 1,062,213
429 TIF - River East Development Area (NE Dev)5,864,278 3,268,890 6,990,413 - (3,721,523) 2,142,755
430 TIF - Southside Development Area #1 12,586,134 1,908,651 6,643,516 - (4,734,865) 7,851,269
435 TIF - Douglas Road 93,140 370,150 181,653 - 188,498 281,637
436 TIF - River East Residential Area (NE Res)4,678,334 5,795,440 5,597,031 - 198,409 4,876,743
Total Tax Increment Financing Funds 53,388,440 29,379,028 48,439,560 - (19,060,532) 34,327,908
Redevelopment Funds
433 Redevelopment General 2,444,710 1,179,844 1,261,083 - (81,239) 2,363,471
439 Certified Technology Park 11,080 139 - - 139 11,219
452 2018 TIF Park Bond Capital 2,614,468 13,875 2,578,007 - (2,564,132) 50,336
454 Airport Urban Enterprise Zone 407,982 4,209 - - 4,209 412,191
Total Redevelopment Funds 5,478,239 1,198,067 3,839,089 - (2,641,022) 2,837,217
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 5,725 - - 5,725 1,035,390
352 2019 South Shore Double Tracking Debt Service 690 1,036,502 1,027,750 - 8,752 9,442
353 2020 TIF Library Bond Debt Service Reserve 326,939 15 - - 15 326,954
Total Debt Service Funds 4,137,251 1,132,242 1,117,750 - 14,492 4,151,743
Total Redevelopment Commission Funds 63,003,930 31,709,337 53,396,399 - (21,687,062) 41,316,868
Grand Total 298,888,148 431,335,351 484,590,038 100,136 (53,154,551) 245,733,597
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 & Recreation1,538,322 726,189 812,133 4,205,818 (3,393,685) 5% Property tax distribution received in June & Dec25% of Annual expenditures222 Central Services699,088 2,484 696,604 885,590 (188,986) 8% Slightly under reserve requirement10% of Annual expenditures278 Police Take Home Vehicle695,580 - 695,580 750,000 (54,420) 1391% Slightly under reserve requirementSet dollar amount of $750,000610 Solid Waste Operations691,809 75,269 616,541 678,974 (62,433) 9% Slightly under reserve requirement10% of Annual expenditures670 Century Center Operations190,854 16,805 174,049 1,058,363 (884,315) 4% Operations slowed due to pandemic25% of Annual expenditures713 Unemployment Compensation(8,624) - (8,624) 13,750 (22,374) -16% Higher claims than anticipated25% of Annual expendituresUnder Reserve Requirement Total3,807,029$ 820,747$ 2,986,282$ 7,592,495$ (4,606,213)$ Meets or Exceeds Requirement101 General Fund40,721,224 1,072,368 39,648,855 28,955,250 10,693,606 48% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day10,906,221 - 10,906,221 8,206,983 2,699,238 4%3% of total expenditures in previous fiscal year for Civil City Funds, less interfund transfers out202 Motor Vehicle Highway4,830,126 1,669,658 3,160,467 3,003,702 156,765 26%25% of Annual expenditures216 Police State Seizures172,383 - 172,383 24,261 148,123 178%25% of Annual expenditures218 Police Curfew Violations13,875 - 13,875 250 13,625 1388%25% of Annual expenditures220 Law Enforcement Continuing Education 403,952 38,399 365,553 109,332 256,221 84%25% of Annual expenditures226 Liability Insurance6,039,716 277,806 5,761,910 2,396,141 3,365,768 120%50% of Annual expenditures249 Local Income Tax - Public Safety3,983,752 - 3,983,752 769,441 3,214,311 41% 8% of Annual expenditures - one month reserve266 MVH Restricted Fund1,746,837 869,482 877,355 - 877,355 100%No reserve requirement273 Morris PAC / Palais Royale Marketing76,545 4,160 72,385 7,496 64,889 241%25% of Annual expenditures274 Morris PAC Self-Promotion246,547 - 246,547 28,750 217,797 214%25% of Annual expenditures289 Haz-Mat28,092 - 28,092 2,500 25,592 281%25% of Annual expenditures291 Indiana River Rescue350,388 11,889 338,499 23,075 315,424 367%25% of Annual expenditures294 Regional Police Academy146,276 - 146,276 4,313 141,964 848%25% of Annual expenditures299 Police Federal Drug Enforcement60,229 - 60,229 7,125 53,104 211%25% of Annual expenditures315 Airport 2003 Debt Reserve1,040,462 - 1,040,462 1,040,462 - 100%100% debt service reserve per bond covenants328 SBCDA 2003 Debt Reserve1,739,495 - 1,739,495 1,739,495 - 100%100% debt service reserve per bond covenants351 2018 TIF Park Bond Debt Service1,035,384 - 1,035,384 1,035,384 - 100% 100% debt service reserve per bond covenants352 2019 South Shore Double Tracking Debt Ser9,442 - 9,442 9,442 - 100%100% debt service reserve per bond covenants3532020 TIF Library Bond Debt Service Reserve326,943 - 326,943 326,943 - 100%100% debt service reserve per bond covenants404 Local Income Tax - Certified Shares 20,529,514 4,376,051 16,153,463 8,442,198 7,711,265 96% 50% of Annual expenditures408Local Income Tax - Economic Development25,087,158 3,767,006 21,320,152 8,616,875 12,703,277 124% 50% of Annual expendituresNovember 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 PolicyNovember 30, 2021433 Redevelopment General3,189,575 178,083 3,011,492 315,271 2,696,221 239%25% of Annual expenditures600 Consolidated Building Fund2,101,912 106 2,101,807 417,487 1,684,320 126%25% of Annual expenditures601 Parking Garages978,710 60,491 918,219 310,224 607,995 74%25% of Annual expenditures620 Water Works Operations5,932,985 823,842 5,109,143 1,111,667 3,997,476 23%5% of Annual expenditures624 Water Works Customer Deposit1,275,880 - 1,275,880 1,275,880 - 100%100% cash reserves for customer deposits625 Water Works Sinking (Debt Service)1,178,846 - 1,178,846 1,178,846 - 100%100% cash reserves per bond covenants626 Water Works Bond Reserve1,422,804 - 1,422,804 1,422,804 - 100%100% cash reserves per bond covenants629Water Works Operations & Maintenance 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 Insurance2,039,033 2,409 2,036,624 215,001 1,821,624 237%25% of Annual expenditures641 Sewage Works Operations11,211,576 3,550,456 7,661,120 2,314,248 5,346,872 17%5% of Annual expenditures643Sewage Works Operations & Maintenance 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)16,412,578 - 16,412,578 16,412,578 - 100%100% cash reserves per bond covenants653 Sewage Debt Service Reserve3,749,760 - 3,749,760 3,749,760 - 100%100% cash reserves per bond covenants654 Sewage Works Customer Deposit880,382 - 880,382 880,382 - 100%100% cash reserves for customer deposits655 Project ReLeaf325,234 955 324,279 158,572 165,707 51%25% of Annual expenditures667 Storm Sewer Fund1,706,306 571,299 1,135,006 447,399 687,608 63%25% of Annual expenditures671 Century Center Capital983,702 - 983,702 800,000 183,702 100%$800,000 Minimum per Board of Managers701 Fire Pension770,690 - 770,690 449,626 321,064 17% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension1,055,216 - 1,055,216 605,774 449,442 17% Pension payments received in June & Sept10% of Annual expenditures711 Self-Funded Employee Benefits10,952,361 28,064 10,924,297 4,685,100 6,239,197 58%25% of Annual expenditures714 Parental Leave Fund216,188 - 216,188 20,308 195,881 85%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund260,747 - 260,747 260,747 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office1,168,538 - 1,168,538 1,168,538 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable1,636,769 - 1,636,769 1,636,769 - 100%100% cash reserves - trust & agency funds730 City Cemetery30,208 - 30,208 - 30,208 100%25% of Annual expenditures731 Bowman Cemetery475,201 - 475,201 400,000 75,201 100%$400,000 minimum752 South Bend Redevelopment Authority243,620 - 243,620 243,620 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation224,374 - 224,374 224,374 - 100%100% cash reserves per bond covenants756 2015 Smart Streets Bond Debt Service1,742,692 - 1,742,692 1,742,692 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service556,571 - 556,571 556,571 - 100%100% cash reserves per bond covenants760 2017 Eddy Street Commons Bond Debt Serv3,668,596 - 3,668,596 2,500,000 1,168,596 214% $2,500,000 minimumMeets or Exceeds Requirement Total 204,349,067$ 17,302,524$ 187,046,543$ 118,584,031$ 68,462,511$ 10
City of South Bend* NOTE: Available Cash is a Fund's cash balance minus any outstanding encumbrancesCash Reserves Summary by Fund Status CashActualFundFund NameCash OutstandingAvailable Reserve% ofBalance Encumb. Cash * Requirement Variance BudgetNotesCash Reserve PolicyNovember 30, 2021No Reserve Requirement209 Studebaker-Oliver Revitalizing Grants 697,649 490 697,158 - 697,158 100%No reserve requirement - Grant fund - spend down to zero210 Economic Development State Grants 26,867 113,089 (86,222) - (86,222) 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero211Department of Community Investment (DCI)56,818 231,545 (174,727) - (174,727) 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement212 Dept of Community Investment Grants 299,850 4,378,686 (4,078,835) - (4,078,835) 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest 1,006,579 248,879 757,700 - 757,700 100% No reserve requirement219 Unsafe Building 765,207 3,670 761,537 - 761,537 100% No reserve requirement221 Rental Units Regulation 46,160 46,671 (510) - (510) 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement224 Central Services Capital - - - - - 100% Receives transfers from Fund 222 as neededNo reserve requirement - Capital fund - spend down to zero227 Loss Recovery 413,953 - 413,953 - 413,953 100% No reserve requirement230 Code Enforcement Fund 279,027 290,552 (11,525) - (11,525) 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement251 Local Road & Street2,596,380 853,516 1,742,864 - 1,742,864 100%No reserve requirement257 LOIT Special Distribution245,543 78,851 166,692 - 166,692 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights Federal Grant446,305 4,741 441,564 - 441,564 100%No reserve requirement - Grant fund - spend down to zero263 American Rescue Plan29,526,201 178,200 29,348,001 - 29,348,001 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response(1,454,793) 1,123,335 (2,578,128) - (2,578,128) 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant495,771 223,243 272,529 - 272,529 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center3,354,309 1,105,012 2,249,297 - 2,249,297 100% Reimbursed through interfund allocationNo reserve requirement280 Police Block Grants4,161 - 4,161 - 4,161 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital2,865,492 1,310,503 1,554,989 - 1,554,989 100%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 Grant104,102 83,371 20,732 - 20,732 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero312 2017 Parks Bond Debt Service(346,133) - (346,133) - (346,133) 100% Property tax distribution received in June & DecNo reserve requirement324 TIF - River West Development Area27,289,286 5,199,105 22,090,181 - 22,090,181 100% Property tax distribution received in June & DecNo reserve requirement350 2018 Fire Station #9 Bond Debt Service- - - - - 100% Receives transfers from Fund 287 for debt services pmts No reserve requirement401 Coveleski Stadium Capital814 715 99 - 99 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development57,647 - 57,647 - 57,647 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement542,212 - 542,212 - 542,212 100%No reserve requirement - 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 PolicyNovember 30, 2021410 Urban Development Action Grant27,173 - 27,173 - 27,173 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction1,890,314 328,953 1,561,361 - 1,561,361 100%No reserve requirement - Capital fund - spend down to zero413Professional Sports Convention Development Area509,462 655,000 (145,538) - (145,538) 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital100,086 84,371 15,715 - 15,715 100%No reserve requirement422 TIF - West Washington1,296,730 246,929 1,049,801 - 1,049,801 100% Property tax distribution received in June & DecNo reserve requirement429TIF - River East Development Area (NE Dev)7,581,319 2,253,343 5,327,976 - 5,327,976 100% Property tax distribution received in June & Dec No reserve requirement430 TIF - Southside Development Area #1 13,248,362 1,701,671 11,546,691 - 11,546,691 100% Property tax distribution received in June & Dec No reserve requirement435 TIF - Douglas Road 78,998 1,308 77,690 - 77,690 100% Property tax distribution received in June & Dec No reserve requirement436 TIF - River East Residential Area (NE Res) 2,621,943 - 2,621,943 - 2,621,943 100% Property tax distribution received in June & Dec No reserve requirement439 Certified Technology Park 11,141 - 11,141 - 11,141 100% No reserve requirement450 Palais Royale Historic Preservation 92,731 - 92,731 - 92,731 100% No reserve requirement451 2018 Fire Station #9 Bond Capital 315,978 - 315,978 - 315,978 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital 2,432,376 2,195,506 236,870 - 236,870 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone 410,248 - 410,248 - 410,248 100% No reserve requirement455 2021 Infrastructure Bond Capital 5,634,108 2,653,753 2,980,354 - 2,980,354 100%No reserve requirement - Bond capital fund - spend down to zero471 2017 Parks Bond Capital 4,408,410 2,713,637 1,694,772 - 1,694,772 100%No reserve requirement - Bond capital fund - spend down to zero611 Solid Waste Capital 779,159 779,135 24 - 24 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital 9,447,029 1,133,740 8,313,289 - 8,313,289 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital 15,119,718 4,417,106 10,702,612 - 10,702,612 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672Century Center Energy Conservation Debt Svc152,901 - 152,901 - 152,901 100%No reserve requirement705 Police K-9 Unit2,434 - 2,434 - 2,434 100%No reserve requirement750 Equipment/Vehicle Leasing347,696 - 347,696 - 347,696 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund3,902,045 6,922 3,895,123 - 3,895,123 100%No City reserve requirement; there are program requirements759 2017 Eddy Street Commons Bond Capital25,763 - 25,763 - 25,763 100%No reserve requirement - Bond capital fund - spend down to zeroNo Reserve Requirement Total139,782,244$ 34,645,549$ 105,136,695$ -$ 105,136,695$ Total Funds347,938,340$ 52,768,821$ 295,169,519$ 126,176,526$ 168,992,993$ 12
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 71,568,145 2,296,471 53,253,671 52,627,227 18,314,474 74%
Special Revenue Funds
102 Rainy Day 146,696 1,855 60,234 86,792 86,462 41%
201 Parks & Recreation 16,293,916 173,034 11,244,133 10,797,005 5,049,783 69%
202 Motor Vehicle Highway 7,867,287 505,087 7,485,536 9,466,884 381,751 95%
209 Studebaker-Oliver Revitalizing Grants 4,088 119 4,071 106,512 17 100%
210 Economic Development State Grants 647,555 8,651 61,559 72,694 585,996 10%
211 Department of Community Investment (DCI) 3,035,581 24,495 1,569,392 3,117,000 1,466,189 52%
212 Dept of Community Investment Grants 8,976,541 50,639 2,219,739 2,254,766 6,756,802 25%
216 Police State Seizures 22,117 29 29,857 6,446 (7,740) 135%
217 Gift, Donation, Bequest 619,966 651 475,779 606,562 144,187 77%
218 Police Curfew Violations 1,158 2 77 873 1,081 7%
219 Unsafe Building 123,032 1,181 36,814 52,265 86,218 30%
220 Law Enforcement Continuing Education 262,907 56,992 309,210 238,979 (46,303) 118%
221 Rental Units Regulation 342,217 260 7,257 330,538 334,960 2%
227 Loss Recovery 5,536 70 2,369 4,751 3,167 43%
230 Code Enforcement Fund 4,235,500 268,955 2,612,221 4,011,937 1,623,279 62%
249 Local Income Tax - Public Safety 9,424,386 758,561 8,657,492 9,003,486 766,894 92%
251 Local Road & Street 2,310,992 343,994 2,452,020 1,772,619 (141,028) 106%
257 LOIT Special Distribution 2,940 42 2,883 145,173 57 98%
258 Human Rights Federal Grant 147,425 20,628 171,899 176,795 (24,474) 117%
263 American Rescue Plan 29,520,024 5,022 29,526,201 - (6,177) 100%
264 COVID-19 Response 4,017,368 29,052 1,421,257 4,946,944 2,596,111 35%
265 Local Road & Bridge Grant 2,145,182 84 1,586,800 2,211,716 558,382 74%
266 MVH Restricted Fund 3,050,287 186,596 2,861,647 2,639,094 188,641 94%
273 Morris PAC / Palais Royale Marketing 6,078 263 5,909 2,946 169 97%
274 Morris PAC Self-Promotion 66,737 6,911 21,115 39,220 45,622 32%
280 Police Block Grants 56 1 23 33 33 41%
289 Haz-Mat 10,376 5 155 224 10,221 1%
291 Indiana River Rescue 95,192 17,558 95,619 56,032 (427) 100%
292 Police Grants - - - - - 0%
294 Regional Police Academy 28,000 25 20,392 10,372 7,608 73%
295 COPS MORE Grant 109,415 2,657 110,330 188,322 (915) 101%
299 Police Federal Drug Enforcement 58,802 9 58,102 707 700 99%
404 Local Income Tax - Certified Shares 15,329,008 1,078,999 14,332,581 15,409,138 996,427 93%
408 Local Income Tax - Economic Development 14,521,586 1,053,107 13,077,813 13,051,627 1,443,773 90%
410 Urban Development Action Grant 22,568 5 18,440 18,781 4,128 82%
655 Project ReLeaf 454,831 37,800 430,803 412,450 24,028 95%
705 Police K-9 Unit 25 0 13 19 12 54%
730 City Cemetery 160 5 167 239 (7) 104%
731 Bowman Cemetery 6,392 81 2,625 3,763 3,767 41%
754 Industrial Revolving Fund 7,933,001 25,445 2,482,897 226,463 5,450,104 31%
Total Special Revenue Funds 131,844,928 4,658,870 103,455,433 81,470,170 28,389,498 78%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,151,450 - 655,479 630,897 495,971 57%
350 2018 Fire Station #9 Bond Debt Service 345,307 - 345,306 341,231 1 100%
672 Century Center Energy Conservation Debt Svc 408,266 20 365,908 367,349 42,358 90%
752 South Bend Redevelopment Authority 2,870,500 3 2,866,066 2,872,846 4,434 100%
755 South Bend Building Corporation 11,428,022 2 11,424,079 2,648,471 3,943 100%
756 2015 Smart Streets Bond Debt Service 1,719,500 7 1,716,084 1,716,862 3,416 100%
757 2015 Parks Bond Debt Service 378,007 31,192 344,840 346,187 33,167 91%
760 2017 Eddy Street Commons Bond Debt Service 1,921,979 16 1,916,149 1,392,234 5,830 100%
Total Debt Service Funds 20,223,031 31,239 19,633,911 10,316,078 589,120 97%
13
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 2,134,964 309 1,966,112 4,035,741 168,852 92%
401 Coveleski Stadium Capital 30,351 1 58 136 30,293 0%
406 Cumulative Capital Development 447,997 28 282,521 258,636 165,476 63%
407 Cumulative Capital Improvement 258,606 96 105,714 130,860 152,892 41%
412 Major Moves Construction 552,495 33,439 586,971 510,173 (34,476) 106%
413 Professional Sports Convention Development Area 850,000 288,721 509,462 - 340,538 60%
416 Morris Performing Arts Center Capital 67,175 6,886 20,869 216,947 46,306 31%
450 Palais Royale Historic Preservation 8,450 1,795 11,820 4,480 (3,370) 140%
451 2018 Fire Station #9 Bond Capital 1,550 54 1,745 2,768 (195) 113%
453 2018 Zoo Bond Capital - - - 293 - 0%
455 2021 Infrastructure Bond Capital 8,619,026 1,141 8,620,255 - (1,229) 100%
471 2017 Parks Bond Capital 30,000 752 29,902 68,016 98 100%
750 Equipment/Vehicle Leasing 20 1 16 680 4 80%
759 2017 Eddy Street Commons Bond Capital 1 0 1 306,537 - 120%
Total Capital Funds 13,000,635 333,223 12,135,445 5,535,267 865,189 93%
Enterprise Funds
288 Emergency Medical Services Operating - - - 11,113 - 0%
600 Consolidated Building Fund 1,804,527 141,928 1,409,425 1,238,747 395,102 78%
601 Parking Garages 971,568 46,804 845,767 824,198 125,801 87%
610 Solid Waste Operations 7,053,290 509,867 7,168,221 5,297,070 (114,931) 102%
611 Solid Waste Capital 1,823,548 128,669 1,626,268 1,355,148 197,280 89%
620 Water Works Operations 20,808,207 1,576,882 19,810,784 19,855,515 997,423 95%
622 Water Works Capital 3,642,877 286,090 3,319,374 3,830,710 323,503 91%
624 Water Works Customer Deposit 17,381 217 7,042 10,369 10,339 41%
625 Water Works Sinking (Debt Service)1,535,817 126,141 1,387,987 1,124,610 147,830 90%
626 Water Works Bond Reserve 20,000 237 7,700 11,487 12,300 38%
629 Water Works Operations & Maintenance Reserve 41,884 495 16,138 40,390 25,746 39%
640 Sewer Repair Insurance 673,403 56,093 651,870 631,355 21,533 97%
641 Sewage Works Operations 38,514,286 3,150,225 36,917,771 34,442,987 1,596,515 96%
642 Sewage Works Capital 6,272,792 497,705 6,099,108 8,595,345 173,684 97%
643 Sewage Works Operations & Maintenance Reserve 75,112 944 30,756 44,667 44,356 41%
649 Sewage Sinking (Debt Service)23,799,968 642,245 23,163,052 13,893,851 636,916 97%
653 Sewage Debt Service Reserve 1,574,210 - 1,509,481 20,868 64,729 96%
654 Sewage Works Customer Deposit 5,578 147 4,134 4,217 1,444 74%
667 Storm Sewer Fund 1,095,169 86,541 1,053,020 955,651 42,149 96%
670 Century Center Operations 3,461,335 123,508 1,969,217 1,866,932 1,492,118 57%
671 Century Center Capital 200 8 90 1,922 110 45%
Total Enterprise Funds 113,191,152 7,374,745 106,997,204 94,057,154 6,193,947 95%
Internal Service Funds
222 Central Services 8,825,750 646,782 6,755,256 6,511,455 2,070,494 77%
224 Central Services Capital 105,050 - 84,157 153,789 20,893 80%
226 Liability Insurance 3,355,570 288,464 3,092,048 4,389,954 263,522 92%
278 Police Take Home Vehicle 13,766 2,858 15,712 10,458 (1,946) 114%
279 IT / Innovation / 311 Call Center 10,216,849 768,243 9,451,123 6,275,592 765,726 93%
711 Self-Funded Employee Benefits 16,929,491 1,468,699 15,840,432 15,017,543 1,089,059 94%
713 Unemployment Compensation 20,754 76,361 94,850 7,437 (74,096) 457%
714 Parental Leave Fund 258,254 18,487 227,207 222,626 31,047 88%
Total Internal Service Funds 39,725,484 3,269,893 35,560,784 32,588,853 4,164,699 90%
Fiduciary Funds
701 Fire Pension 4,106,550 189 4,102,815 4,325,201 3,735 100%
702 Police Pension 5,966,089 262 5,956,744 6,057,508 9,345 100%
Total Fiduciary Funds 10,072,639 451 10,059,559 10,382,709 13,080 100%
Total City Controlled Funds 399,626,014 17,964,891 341,096,006 286,977,458 58,530,007 85%
14
City of South Bend
Monthly Fund Financials
Revenue Summary
November 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 17,742,134 152,058 12,312,618 14,320,416 5,429,516 69%
422 TIF - West Washington 293,763 225 219,919 139,345 73,844 75%
429 TIF - River East Development Area (NE Dev) 3,268,890 1,299 3,191,341 1,755,820 77,549 98%
430 TIF - Southside Development Area #1 1,908,651 2,255 1,543,661 2,060,476 364,990 81%
435 TIF - Douglas Road 370,150 13 92,028 1,091 278,122 25%
436 TIF - River East Residential Area (NE Res)5,795,440 446 3,510,446 2,952,036 2,284,994 61%
Total Tax Increment Financing Funds 29,379,028 156,296 20,870,014 21,229,184 8,509,015 71%
Redevelopment Funds
433 Redevelopment General 1,179,844 635 1,428,215 1,620,516 (248,371) 121%
439 Certified Technology Park 139 2 62 89 77 44%
452 2018 TIF Park Bond Capital 13,875 418 14,173 27,075 (298) 102%
454 Airport Urban Enterprise Zone 4,209 70 2,266 3,265 1,943 54%
Total Redevelopment Funds 1,198,067 1,124 1,444,714 1,650,944 (246,649) 121%
Debt Service Funds
315 Airport 2003 Debt Reserve 40,000 177 5,765 8,373 34,235 14%
328 SBCDA 2003 Debt Reserve 50,000 296 9,638 13,998 40,362 19%
351 2018 TIF Park Bond Debt Service 5,725 176 5,718 8,240 7 100%
352 2019 South Shore Double Tracking Debt Service 1,036,502 0 1,036,503 488,184 (1) 100%
353 2020 TIF Library Bond Debt Service Reserve 15 1 15 326,938 - 100%
Total Debt Service Funds 1,132,242 650 1,057,639 845,732 74,603 93%
Total Redevelopment Commission Funds 31,709,337 158,071 23,372,368 23,725,860 8,336,969 74%
Grand Total 431,335,351 18,122,961 364,468,374 310,703,318 66,866,976 84%
15
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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 82,729,285 5,338,542 65,581,351 60,319,450 1,072,368 16,075,566 81%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 16,823,270 1,049,097 13,912,659 14,362,921 726,189 2,184,422 87%
202 Motor Vehicle Highway 12,014,810 582,986 9,301,543 7,703,620 1,669,658 1,043,608 91%
209 Studebaker-Oliver Revitalizing Grants 59,671 1,863 69,534 262,319 490 (10,354) 117%
210 Economic Development State Grants 672,694 8,646 61,846 95,592 113,089 497,759 26%
211 Department of Community Investment (DCI) 4,139,650 288,282 3,129,731 2,529,818 231,545 778,374 81%
212 Dept of Community Investment Grants 9,006,825 58,379 2,226,082 2,267,390 4,378,686 2,402,058 73%
216 Police State Seizures 97,043 - 71,043 31,753 - 26,000 73%
217 Gift, Donation, Bequest 861,593 51,085 450,655 418,512 248,879 162,059 81%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 113,805 2,170 104,996 127,810 3,670 5,139 95%
220 Law Enforcement Continuing Education 437,330 22,030 381,362 172,895 38,399 17,569 96%
221 Rental Units Regulation 368,577 10,044 150,187 168,210 46,671 171,719 53%
227 Loss Recovery 69,630 - 69,630 130,370 - - 100%
230 Code Enforcement Fund 4,325,425 259,426 3,134,840 3,148,055 290,552 900,033 79%
249 Local Income Tax - Public Safety 9,618,013 898,556 8,719,457 7,999,083 - 898,556 91%
251 Local Road & Street 4,829,250 229,219 3,488,524 3,465,525 853,516 487,210 90%
257 LOIT Special Distribution 209,463 - 23,927 48,828 78,851 106,685 49%
258 Human Rights Federal Grant 282,833 15,543 211,752 192,434 4,741 66,340 77%
263 American Rescue Plan 1,500,000 - - - 178,200 1,321,800 12%
264 COVID-19 Response 4,175,548 (85,105) 2,928,914 5,844,555 1,123,335 123,299 97%
265 Local Road & Bridge Grant 3,420,585 - 2,482,521 1,691,081 223,243 714,821 79%
266 MVH Restricted Fund 3,425,713 206,977 2,237,812 2,508,731 869,482 318,418 91%
273 Morris PAC / Palais Royale Marketing 29,984 - 5,885 832 4,160 19,939 34%
274 Morris PAC Self-Promotion 115,000 - - 1,100 - 115,000 0%
280 Police Block Grants - - - - - - 0%
289 Haz-Mat 10,000 - - - - 10,000 0%
291 Indiana River Rescue 92,300 4,529 53,135 19,679 11,889 27,276 70%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 17,250 - 100 3,157 - 17,150 1%
295 COPS MORE Grant 175,151 4,358 83,048 285,026 83,371 8,733 95%
299 Police Federal Drug Enforcement 28,500 - 81,148 31,000 - (52,648) 285%
404 Local Income Tax - Certified Shares 16,884,396 723,304 9,315,323 12,894,072 4,376,051 3,193,022 81%
408 Local Income Tax - Economic Development 17,233,750 688,438 7,029,691 10,432,279 3,767,006 6,437,053 63%
410 Urban Development Action Grant 24,000 - 24,000 40,000 - - 100%
655 Project ReLeaf 634,287 57,619 509,092 349,149 955 124,240 80%
705 Police K-9 Unit - - - - - - 0%
730 City Cemetery - - - - - - 0%
731 Bowman Cemetery - - - - - - 0%
754 Industrial Revolving Fund 7,488,560 11,781 2,507,857 87,358 6,922 4,973,781 34%
Total Special Revenue Funds 119,185,907 5,089,226 72,766,296 77,313,155 19,329,549 27,090,061 77%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,189,193 - 1,189,190 1,172,965 - 3 100%
350 2018 Fire Station #9 Bond Debt Service 345,307 - 345,306 341,231 - 1 100%
672 Century Center Energy Conservation Debt Svc 406,711 - 406,711 411,096 - - 100%
752 South Bend Redevelopment Authority 2,858,669 25,763 2,854,869 2,861,813 - 3,800 100%
755 South Bend Building Corporation 12,035,889 1,100 12,033,240 2,629,935 - 2,649 100%
756 2015 Smart Streets Bond Debt Service 1,712,819 - 1,712,469 1,712,694 - 350 100%
757 2015 Parks Bond Debt Service 374,382 - 374,381 381,131 - 1 100%
760 2017 Eddy Street Commons Bond Debt Service 1,710,875 - 1,710,875 1,390,625 - - 100%
Total Debt Service Funds 20,633,845 26,863 20,627,041 10,901,490 - 6,804 100%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
16
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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 3,896,776 167,231 2,211,616 3,027,819 1,310,503 374,657 90%
401 Coveleski Stadium Capital 30,000 - 10,183 14,353 715 19,102 36%
406 Cumulative Capital Development 397,118 107,261 394,767 535,512 - 2,351 99%
407 Cumulative Capital Improvement 262,145 21,845 240,300 235,937 - 21,845 92%
412 Major Moves Construction 747,059 6,691 83,092 889,201 328,953 335,013 55%
413 Professional Sports Convention Development Area - - - - 655,000 (655,000) 0%
416 Morris Performing Arts Center Capital 51,625 - 123,880 419,546 84,371 (156,626) 403%
450 Palais Royale Historic Preservation 35,000 - - 34,160 - 35,000 0%
451 2018 Fire Station #9 Bond Capital - - - 89,311 - - 0%
453 2018 Zoo Bond Capital - - - 121,222 - - 0%
455 2021 Infrastructure Bond Capital 8,601,026 1,886,015 3,812,701 - 2,653,753 2,134,572 75%
471 2017 Parks Bond Capital 5,459,738 15,502 1,547,366 3,026,946 2,713,637 1,198,735 78%
750 Equipment/Vehicle Leasing - - - 669,482 - - 0%
759 2017 Eddy Street Commons Bond Capital 25,681 - - 3,328,966 - 25,681 0%
Total Capital Funds 19,506,168 2,204,545 8,423,905 12,392,454 7,746,934 3,335,330 83%
Enterprise Funds
288 Emergency Medical Services Operating 707,215 - 607,079 1,821,886 - 100,136 86%
600 Consolidated Building Fund 1,669,946 123,533 1,434,393 1,396,505 106 235,447 86%
601 Parking Garages 1,240,895 59,597 543,977 1,507,248 60,491 636,426 49%
610 Solid Waste Operations 6,789,740 611,488 6,131,384 5,852,556 75,269 583,088 91%
611 Solid Waste Capital 2,198,525 128,665 1,235,235 1,032,069 779,135 184,155 92%
620 Water Works Operations 22,233,330 1,552,967 18,201,282 18,983,000 823,842 3,208,205 86%
622 Water Works Capital 6,264,442 120,705 1,472,856 640,418 1,133,740 3,657,847 42%
624 Water Works Customer Deposit 17,381 217 7,042 15,596 - 10,339 41%
625 Water Works Sinking (Debt Service)1,535,817 179 211,464 231,247 - 1,324,353 14%
626 Water Works Bond Reserve 20,000 236 7,696 - - 12,304 38%
629 Water Works Operations & Maintenance Reserve 41,884 495 16,138 35,243 - 25,746 39%
640 Sewer Repair Insurance 860,002 59,526 646,974 724,394 2,409 210,619 76%
641 Sewage Works Operations 46,284,962 3,055,633 36,287,830 38,857,823 3,550,456 6,446,676 86%
642 Sewage Works Capital 13,278,180 202,668 4,788,223 3,442,853 4,417,106 4,072,851 69%
643 Sewage Works Operations & Maintenance Reserve 75,112 944 30,756 67,255 - 44,356 41%
649 Sewage Sinking (Debt Service)23,634,166 5,642,327 8,071,307 6,916,247 - 15,562,859 34%
653 Sewage Debt Service Reserve 1,749,971 - 1,749,971 322,566 - - 100%
654 Sewage Works Customer Deposit 5,578 147 4,134 5,894 - 1,444 74%
667 Storm Sewer Fund 1,789,594 3,634 331,802 97,113 571,299 886,493 50%
670 Century Center Operations 4,233,454 218,193 2,653,627 2,372,963 16,805 1,563,021 63%
671 Century Center Capital - - - - - - 0%
Total Enterprise Funds 134,630,194 11,781,157 84,433,171 84,322,875 11,430,658 38,766,365 71%
Internal Service Funds
222 Central Services 8,855,897 621,894 7,460,555 6,515,836 2,484 1,392,858 84%
224 Central Services Capital 128,212 - 110,378 157,232 - 17,834 86%
226 Liability Insurance 4,792,282 44,003 3,009,190 3,565,268 277,806 1,505,286 69%
278 Police Take Home Vehicle 50,000 - 270 56,092 - 49,730 1%
279 IT / Innovation / 311 Call Center 11,078,601 671,425 8,188,252 7,362,026 1,105,012 1,785,337 84%
711 Self-Funded Employee Benefits 18,740,402 1,624,147 15,034,522 14,237,436 28,064 3,677,817 80%
713 Unemployment Compensation 55,000 14,484 75,134 153,944 - (20,134) 137%
714 Parental Leave Fund 253,846 16,725 168,540 115,299 - 85,306 66%
Total Internal Service Funds 43,954,241 2,992,678 34,046,840 32,163,132 1,413,366 8,494,034 81%
Fiduciary Funds
701 Fire Pension 4,496,259 340,218 3,785,686 3,866,309 - 710,573 84%
702 Police Pension 6,057,740 483,876 5,468,098 5,698,964 - 589,642 90%
Total Fiduciary Funds 10,553,999 824,094 9,253,783 9,565,273 - 1,300,215 88%
Total City Controlled Funds 431,193,639 28,257,104 295,132,387 286,977,830 40,992,876 95,068,375 78%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
17
City of South Bend
Monthly Fund Financials
Expenditure Summary
November 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 28,668,104 326,380 14,048,358 21,470,332 5,199,105 9,420,641 67%
422 TIF - West Washington 358,843 28,098 50,482 150,578 246,929 61,432 83%
429 TIF - River East Development Area (NE Dev) 6,990,413 30,000 1,404,591 5,262,990 2,253,343 3,332,479 52%
430 TIF - Southside Development Area #1 6,643,516 10,393 873,644 206,057 1,701,671 4,068,201 39%
435 TIF - Douglas Road 181,653 - 106,170 96,143 1,308 74,175 59%
436 TIF - River East Residential Area (NE Res) 5,597,031 - 5,566,837 4,358,953 - 30,194 99%
Total Tax Increment Financing Funds 48,439,560 394,871 22,050,082 31,545,052 9,402,356 16,987,122 65%
Redevelopment Funds
433 Redevelopment General 1,261,083 2,800 683,349 570,193 178,083 399,650 68%
439 Certified Technology Park - - - - - - 0%
452 2018 TIF Park Bond Capital 2,578,007 25,953 188,982 1,467,829 2,195,506 193,519 92%
454 Airport Urban Enterprise Zone - - - - - - 0%
Total Redevelopment Funds 3,839,089 28,753 872,332 2,038,022 2,373,589 593,169 85%
Debt Service Funds
315 Airport 2003 Debt Reserve 40,000 177 5,765 12,607 - 34,235 14%
328 SBCDA 2003 Debt Reserve 50,000 296 9,638 21,076 - 40,362 19%
351 2018 TIF Park Bond Debt Service - - - - - - 0%
352 2019 South Shore Double Tracking Debt Service 1,027,750 - 1,027,750 517,313 - - 100%
353 2020 TIF Library Bond Debt Service Reserve - - 11 - - (11) 0%
Total Debt Service Funds 1,117,750 473 1,043,164 550,996 - 74,586 93%
Total Redevelopment Commission Funds 53,396,399 424,097 23,965,577 34,134,070 11,775,944 17,654,877 67%
Grand Total 484,590,038 28,681,202 319,097,965 321,111,899 52,768,821 112,723,252 77%
* 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- - - - - 30,837,463 - - - - - - 30,837,463 50,060,205 62% TIF Districts- - - - - 17,986,621 - - - - - - 17,986,621 27,016,823 67%Sub Total- - - - - 48,824,084 - - - - - - 48,824,084 77,077,028 63%Local Income Tax LIT Certified Shares1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 - 11,836,784 12,912,855 92% LIT for Economic Development 1,059,543 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 - 11,548,431 12,714,514 91% LIT for Public Safety757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 - 8,336,457 9,094,317 92% LIT for Redevelopment92 92 92 92 92 92 92 92 92 92 92 - 1,007 1,099 92% LIT Additional - Supplemental Distrib- - - - 1,131,137 - - - - - - - 1,131,137 1,131,137 100% Sub Total2,893,565 2,882,911 2,882,911 2,882,911 4,014,048 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 - 32,853,816 35,853,922 92%Total Taxes2,893,565 2,882,911 2,882,911 2,882,911 4,014,048 51,706,996 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 - 81,677,901 112,930,950 72%Intergovernmental RevenueState Shared Revenue Auto Excise Tax- - - - - 2,014,998 - - - - - - 2,014,998 3,821,272 53% Commercial Vehicle Tax- - - - - 462,171 - - - - - - 462,171 840,828 55% Liquor Excise Tax- - - - - 30,773 - 23,542 - - - - 54,315 80,000 68% Liquor Gallonage Tax65,691 - - 61,643 - - 66,655 - - 72,686 - - 266,674 229,407 116% Cigarette Tax- - - - - 130,102 - - - - - - 130,102 288,334 45% Gasoline Tax468,382 500,477 521,342 517,482 556,744 536,706 554,993 298,868 557,686 585,572 547,304 - 5,645,557 5,882,500 96% Wheel Tax140,003 110,670 174,810 199,428 237,634 195,094 185,497 207,935 187,195 184,859 - - 1,823,124 2,000,000 91% PSCDA Tax- - - - - - - - - 220,741 288,683 - 509,424 850,000 60% State Pension Subsidy- - - - - 5,029,486 - - 5,022,486 - - - 10,051,971 10,051,971 100% Sub Total674,076 611,147 696,152 778,553 794,378 8,399,329 807,145 530,344 5,767,367 1,063,857 835,987 - 20,958,336 24,044,312 87% Local Government Shared Revenue Hotel Motel Tax540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 1,255,937 99%Sub Total540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 1,255,937 99% Grants Federal Grants33,327 442,874 542,832 1,305,330 29,691,344 464,112 3,224,504 852,107 897,103 1,117,786 702,762 - 39,274,081 51,341,651 76% State Grants23,785 - 141,622 22,507 48,650 19,599 82,216 28,554 11,059 19,622 13,873 - 411,487 820,238 50% Sub Total57,112 442,874 684,454 1,327,837 29,739,994 483,711 3,306,719 880,661 908,163 1,137,408 716,635 - 39,685,568 52,161,889 76% Other Intergovernmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 30,000 100% Local Government Grants- 5,550 - - - - 3,650 - - - - - 9,200 68,550 13% Federal Seized Drug- - - - - - 1,593 56,326 - - - - 57,919 57,919 100% State Seized Drug- 808 3,416 8,888 - 3,965 3,626 - - 587 - - 21,289 20,702 103%Sub Total- 36,358 3,416 8,888 - 3,965 8,868 56,326 - 587 - - 118,408 177,171 67%Total Intergovernmental Revenue 1,271,375 1,090,379 1,384,022 2,306,777 30,534,372 8,887,005 4,441,482 1,467,331 6,675,530 2,393,353 1,552,622 - 62,004,248 77,639,309 80%Licenses & PermitsBusiness Business Licenses12,517 21,063 17,002 13,475 16,156 6,566 4,554 3,377 2,115 2,230 830 - 99,883 105,391 95% Taxi Cab Licensing21 55 55 370 870 - 165 55 42 294 784 - 2,711 2,700 100% Sub Total12,538 21,118 17,057 13,845 17,026 6,566 4,719 3,432 2,157 2,524 1,614 - 102,594 108,091 95% Nonbusiness Lawn Parking- - - - - 589 1,718 2,754 5,823 595 740 - 12,219 10,000 122% Engineering3,150 13,280 11,460 17,265 7,725 5,395 18,360 9,800 5,630 22,735 4,520 - 119,320 127,000 94% Right-of-Way Closures- - 250 250 175 575 175 250 25 200 - - 1,900 3,000 63% Park Food Sales Permit- - - - 30 28 - 86 30 - 26 - 201 58 346% Fire Dept-Building Plan Review706 1,133 2,656 1,856 2,013 2,229 3,064 3,451 1,793 1,265 2,302 - 22,468 24,000 94% Building Department124,091 85,198 129,678 124,315 142,613 138,393 107,590 145,890 134,038 121,539 141,272 - 1,394,616 1,771,452 79% SBARC - Pet Licenses2,820 3,055 4,655 5,485 2,745 4,860 4,550 4,095 4,615 2,670 2,065 - 41,615 31,200 133%Sub Total130,767 102,666 148,699 149,171 155,301 152,069 135,457 166,326 151,954 149,004 150,925 - 1,592,339 1,966,710 81%Total Licenses & Permits143,305 123,784 165,756 163,015 172,326 158,635 140,176 169,758 154,111 151,528 152,539 - 1,694,933 2,074,801 82%Period Ending: November 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: November 30, 2021Charges for ServicesGeneral Government Plan Commission Charges- 350 650 350 500 250 250 300 100 200 200 - 3,150 4,100 77% Copies of Public Records- - - - - - - 216 - 137 27 - 380 1,200 32% Blueprints/Copies- - - - - - - - - - - - - - NA Historic Preserv Certificate of Approval 60 120 180 340 140 200 240 220 260 280 160 - 2,200 1,920 115% IT Services- - - - - - 47,379 - - - - - 47,379 47,379 100%Sub Total60 470 830 690 640 450 47,869 736 360 617 387 - 53,109 54,599 97%Public Safety Accident Report Copies5,986 6,349 7,126 7,489 6,463 6,683 5,967 4,382 7,059 7,159 7,080 - 71,742 89,000 81% Gun Permit Applications6,641 4,758 6,790 7,082 4,102 3,670 1,034 - - - - - 34,077 45,000 76% Traffic Signal Maintenance13,457 13,457 - 73,065 47,908 13,457 - - 40,372 - 2,845 - 204,562 224,670 91% EMS Special Event Coverage- - - - 30,990 28,508 - 1,575 (1,500) - (2,874) - 56,699 150,000 38% Regional Academy Tuition- 8,400 1,950 7,600 1,500 - - 75 100 - - - 19,625 25,000 79% River Rescue School Tuition31,850 - - 450 - 10,400 2,700 1,300 1,650 26,600 17,500 - 92,450 90,000 103% Fire Training Center Tuition- - - - - - - - - - - - - 50,000 0% Emergency Medical Service218,556 219,951 220,674 280,859 315,800 329,252 378,931 478,791 269,649 197,795 266,203 - 3,176,462 3,000,000 106% Medicaid Reimbursements- - - 590,368 - - - - - - - - 590,368 443,000 133% EMS for County- 476,340 - 158,780 158,780 158,780 317,560 - 158,780 317,560 - - 1,746,580 1,837,850 95% Hazmat Charges- - - - - - - - - - - - - 10,000 0% Police Special Event Coverage- - - - - - - - - - - - - 15,000 0% Crime Lab Services813 2,369 1,963 1,400 450 1,438 3,225 325 6,350 4,381 1,288 - 24,000 10,000 240% EMS Late Payment Interest- 1,979 1,191 1,147 586 1,932 742 4,905 778 2,067 - - 15,327 15,000 102% Misc Revenue- - - - - - - (1,500) 1,500 - - - - 500 0% Sub Total277,303 733,603 239,819 1,128,113 566,580 554,120 710,159 489,853 484,738 555,562 292,042 - 6,031,892 6,005,020 100% Highways & Streets Sale of Signs/Materials- - - - - - 276 - - - - - 276 5,000 6% Special Events- - - - - - - - - - 2,965 - 2,965 3,000 99% Sub Total- - - - - - 276 - - - 2,965 - 3,241 8,000 41% Culture & Recreation Morris Performing Arts Center1,293 - - 8,004 24,513 144,861 20,353 25,016 72,262 22,715 70,813 - 389,830 835,000 47% Palais Royale Ballroom14,903 5,530 21,902 7,256 5,852 9,567 11,147 12,171 11,273 10,139 5,749 - 115,489 150,400 77% Parks & Recreation197,197 107,814 228,135 233,107 301,986 379,768 407,208 402,653 301,868 124,809 63,896 - 2,748,440 2,731,450 101% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center15,521 12,117 123,098 45,048 126,096 105,626 114,502 101,224 256,521 196,894 113,083 - 1,209,730 2,650,000 46% Sub Total228,914 125,460 373,136 293,415 458,446 639,822 553,211 541,064 641,924 354,557 253,541 - 4,463,490 6,396,850 70% Health - Animal Care & Control Pet Impound Reclaim Fee210 145 405 945 525 610 655 720 565 325 400 - 5,505 6,300 87% Pet Adoption Fees1,386 1,707 1,110 2,044 1,044 2,188 1,490 1,659 1,378 1,497 1,662 - 17,165 32,000 54% Pick Up Fees40 - - 50 120 80 143 80 80 80 - - 673 550 122% Pet Micro Chipping300 110 320 580 340 460 300 520 460 290 1,099 - 4,779 3,325 144% Vet Expenses190 65 247 630 288 317 369 497 249 100 335 - 3,287 2,025 162% Pet Euthanasia20 20 20 20 20 - 20 - - - - - 120 - NA Animal Surrenders460 280 1,000 880 720 490 760 930 1,040 1,040 740 - 8,340 8,000 104% Cremation348 - 51 178 483 43 178 435 - 228 536 - 2,480 525 472% Rabies Specimen Prep- - 60 - 30 60 - 120 30 - - - 300 525 57% Boarding- - - - - 1,038 380 305 - - - - 1,723 - NA Sub Total2,954 2,327 3,213 5,327 3,570 5,286 4,295 5,266 3,802 3,560 4,772 - 44,371 53,250 83%20
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2021Charges for Services Other DCI Staff Contracts6,500 485,527 121,664 50,732 54,770 105,275 45,297 46,679 88,514 572,631 7,880 - 1,585,469 1,404,146 113% Other Misc Charges for Services- - - - - - - - - - - - - 35,000 0% Parking-Garages102,331 62,416 73,522 81,091 57,128 77,322 68,892 74,042 93,459 65,728 42,155 - 798,085 900,000 89% Parking-Century Center1,280 1,125 14,860 3,460 5,355 5,815 4,370 6,640 6,555 2,540 3,655 - 55,655 100,000 56% Central Services-Internal Customers 498,636 475,798 630,557 540,064 482,750 622,627 561,956 663,868 620,510 543,096 584,736 - 6,224,597 7,931,504 78% Central Services-External Customers 18,366 29,893 29,647 - 58,183 33,157 34,436 31,108 38,243 28,458 50,279 - 351,768 674,199 52% Employee & Employer Assessments 1,350,100 1,325,420 1,353,323 1,332,060 1,345,076 1,318,837 1,328,730 1,341,888 1,327,050 1,326,921 1,325,018 - 14,674,422 16,298,231 90% Sub Total1,977,212 2,380,179 2,223,573 2,007,407 2,003,261 2,163,033 2,043,680 2,164,226 2,174,330 2,539,374 2,013,723 - 23,689,997 27,343,080 87% Sanitation Trash Collection/Residential566,808 444,281 437,845 438,116 438,472 440,593 441,431 442,582 444,380 444,251 444,890 - 4,983,649 4,473,200 111% Trash Collection/Commercial12,966 9,090 9,055 9,248 9,259 9,237 9,292 9,314 9,352 9,374 9,506 - 105,692 92,987 114% Trash Collection/Apt 2 Units4,648 3,825 3,639 3,777 3,808 3,738 3,785 3,788 3,766 3,792 3,763 - 42,329 44,200 96% Trash Collection/Apt 3 Units2,329 1,742 1,706 1,706 1,740 1,818 1,774 1,799 1,785 1,760 1,767 - 19,925 21,100 94% Trash Collection/Apt 4 Units2,485 2,166 2,134 2,111 2,104 2,106 2,106 2,139 2,139 2,148 2,165 - 23,804 24,000 99% Trash Collection/Seniors17,551 96 300 258 228 228 236 122 - - - - 19,021 340,000 6% Trash Collection/Special Pickup2,700 1,760 2,638 3,080 1,880 3,240 3,020 3,240 3,220 1,900 1,560 - 28,238 32,000 88% Trash Collection/Yard Waste Pickup- - 90 130 20 40 310 170 130 (20) 80 - 950 250 380% Misc/Additional Trash Totes15,049 (1,344) (441) 86 (303) (342) (178) (218) (49) (269) (92) - 11,898 162,000 7% Misc/Return Trip Customer Error2,525 1,530 1,730 1,110 880 1,040 1,180 1,200 890 890 680 - 13,655 5,000 273% Misc/Contamination Fee- - - 10 200 210 620 460 450 10 - - 1,960 500 392% Misc/Tote Replacement Fee400 300 400 250 334 624 718 1,150 1,026 660 190 - 6,052 3,000 202% Misc/Trash Start Fee5,104 2,810 3,570 4,100 3,960 5,710 4,290 4,180 4,800 4,340 3,930 - 46,794 48,000 97% Misc/Yard Waste Totes- - 2 35,442 36,624 37,672 38,954 40,879 41,419 41,478 41,297 - 313,767 260,000 121% Sub Total632,564 466,256 462,668 499,424 499,208 505,913 507,537 510,804 513,309 510,313 509,737 - 5,617,734 5,506,237 102% Utilities - Water Metered Sales/Residential899,835 604,003 651,414 621,685 646,183 803,793 785,485 770,000 804,265 691,157 631,726 - 7,909,545 7,994,505 99% Metered Sales/Commercial245,452 172,629 187,410 189,675 188,311 205,825 223,460 196,527 209,616 200,918 188,155 - 2,207,978 2,536,515 87% Metered Sales/Industrial35,083 18,277 43,275 27,680 29,198 31,816 33,690 33,881 32,872 30,949 27,513 - 344,234 485,540 71% Metered Sales/Multi Family131,843 96,662 108,130 106,551 99,960 109,094 109,309 100,853 115,406 97,837 100,479 - 1,176,125 1,211,773 97% Bulk Sales/Olive St29 29 - - - - - - - - - - 58 7,000 1% Metered Sales/Institution13,811 10,230 9,261 9,961 10,460 11,217 12,294 11,845 12,408 12,308 11,103 - 124,898 131,355 95% Public Fire Protection256,006 218,316 216,704 264,338 215,048 118,769 216,270 216,885 216,564 216,007 216,083 - 2,370,990 2,553,185 93% Private Fire Protection(2,112) 37,839 38,077 37,978 37,755 37,612 38,151 38,482 37,428 37,934 37,880 - 377,024 480,120 79% Sales to Public Authorities39,481 34,170 32,054 28,557 31,920 42,977 48,805 51,065 52,646 47,076 35,041 - 443,792 282,805 157% Irrigation Sales14,502 3,152 1,548 8,995 145,954 282,587 301,760 302,453 326,047 226,014 42,279 - 1,655,291 1,354,840 122% Other Water/Misc Service18,645 9,884 13,544 14,714 35,316 26,612 23,185 20,857 22,840 31,726 24,164 - 241,487 465,500 52% Backflow Prevention Insp.17,675 22,725 20,275 10,125 6,750 13,075 11,050 13,650 15,475 20,425 15,000 - 166,225 159,200 104% Water Main Extension- - - - - - - - - - - - - - NA Rents From Water Property1,350 - 434 - - - - - - - - - 1,784 16,200 11% Revenue From Cut Off Fees- 150 375 525 525 375 150 75 375 300 75 - 2,925 5,000 59% Penalties (Forfeit Disc.)- - - - - - - - - - - - - 44,000 0% Water Leak Insurance119,606 89,335 88,159 88,064 88,074 88,284 88,332 88,380 88,447 88,385 88,520 - 1,003,587 1,041,115 96% System Development Fee444 62,423 3,001 7,703 14,971 5,993 30,788 2,146 5,993 32,498 3,428 - 169,386 210,000 81% Sub Total1,791,649 1,379,824 1,413,660 1,416,551 1,550,424 1,778,028 1,922,729 1,847,099 1,940,382 1,733,535 1,421,448 - 18,195,328 18,978,653 96%21
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2021Charges for Services Utilities - Sewage Metered Sales/Residential 2,306,914 1,744,705 1,735,503 1,713,690 1,719,599 1,756,843 1,756,066 1,703,036 1,720,514 1,458,714 1,677,936 - 19,293,520 19,280,912 100% Metered Sales/Commercial 722,542 628,267 567,277 602,329 624,001 629,819 661,299 651,803 667,802 500,093 570,805 - 6,826,035 7,285,095 94% Metered Sales/Industrial364,003 464,185 406,552 419,021 489,756 419,914 410,283 447,865 425,913 460,008 410,407 - 4,717,907 5,194,000 91% Metered Sales/Multi Family297,204 257,940 262,684 254,823 256,118 259,014 256,143 240,759 263,217 238,179 235,197 - 2,821,278 3,031,160 93% Metered Sales/Institution32,407 25,676 26,010 25,117 25,884 27,299 28,214 26,460 28,248 26,407 26,633 - 298,356 288,120 104% Sales to Public Authority90,872 70,069 76,152 73,872 74,470 93,631 96,638 102,303 109,194 101,345 84,430 - 972,975 1,081,410 90% Wholesale Meter/New Carlisle22,739 - - - - - - - - - - - 22,739 245,857 9% Penalties (Forfeit Disc.)- - - - - - 750 - - - - - 750 327,195 0% Dumping Fees3,903 3,815 1,033 3,605 3,763 2,538 4,025 3,815 4,257 2,025 2,013 - 34,790 22,116 157% Organic Resources16,991 150 14,556 6,661 5,675 6,884 9,819 7,264 6,474 5,812 9,151 - 89,436 59,780 150% Laboratory Service Fees- 15 - - 160 - - - - - - - 175 1,500 12% Discharge Permit Fees3,500 1,750 - - 2,500 - - 1,950 2,825 500 500 - 13,525 5,500 246% System Development Fee1,069 151,503 10,324 18,568 23,754 14,479 70,126 2,113 13,449 115,468 7,266 - 428,119 294,000 146% Sewer Repair Insurance65,905 49,318 48,696 48,653 48,436 48,698 48,724 48,763 48,838 48,790 49,013 - 553,834 579,500 96% Sewer Repair Deductible10,271 6,217 11,765 7,149 8,249 7,267 6,700 6,300 8,999 7,052 6,735 - 86,704 65,605 132% Misc Revenues- - - - - - - - 57 - - - 57 194,040 0% UAP Assistance Fee- - - - - - 9 73,263 73,228 518,796 73,226 - 738,522 840,000 88% UAP Credit (Contra)- - - - - - - (30,204) (29,910) (208,139) (29,004) - (297,256) (840,000) 35% RINS Credits- - - - - - - - 103,455 - - - 103,455 45,000 230% Disconnect Program Fee10,729 (8,808) - - - - - - - - - - 1,921 - NA Storm Water Fees117,908 87,317 85,389 85,478 85,806 86,619 86,884 86,585 84,682 85,199 86,265 - 978,132 1,020,677 96%Organic Resources-Mulch/Compost35 - 6,946 12,682 13,460 2,827 3,830 3,908 9,336 1,864 5,188 - 60,077 51,940 116% Clean Air/ReLeaf51,483 38,089 37,556 37,531 37,588 37,686 37,703 37,728 37,763 37,729 37,741 - 428,596 451,610 95% Sub Total4,118,473 3,520,208 3,290,442 3,309,178 3,419,218 3,393,516 3,477,213 3,413,713 3,578,342 3,399,843 3,253,502 - 38,173,647 39,525,017 97%Total Charges for Services9,029,129 8,608,326 8,007,341 8,660,106 8,501,346 9,040,169 9,266,968 8,972,762 9,337,186 9,097,361 7,752,116 - 96,272,809 103,870,706 93%Fines, Forfeitures, & FeesGeneral Ordinance Violation- - - - - - - - - - - - - 3,000 0% Bad Checks Fines11 20 10 12 24 - 24 12 24 - 12 - 149 779 19% Credit Reports- - - - - - - - - - - - - - NA Court Fees- 1,344 - 1,322 - - - 1,350 100 1,006 50 - 5,171 10,000 52% Plan Commission Application Fee250 2,700 1,600 2,400 2,300 1,600 1,400 800 1,000 2,250 1,600 - 17,900 18,480 97% Zoning Appeals Application Fee650 125 700 1,425 1,625 1,675 1,720 550 1,150 1,725 800 - 12,145 12,360 98% Zoning Admin Fees1,100 750 1,050 1,600 1,300 1,700 1,500 1,850 1,750 1,100 1,850 - 15,550 8,000 194% Zoning Admin Fines- - - - - - - - - - - - - 3,000 0% Tax Abatement Admin Fees- - 2,913 1,956 - 2,211 1,329 - - - - - 8,409 15,000 56% Test Filling Fees50 200 250 200 150 50 200 300 400 200 250 - 2,250 2,000 113% Econ Dev-CDBG Loan Late Fees- - - 10 - 490 - - - - - - 500 500 100% Sub Total2,061 5,139 6,523 8,925 5,399 7,726 6,173 4,862 4,424 6,281 4,562 - 62,074 73,119 85%Code Enforcement Vacant Bldg Registration- - - - - - - - - - - - - 12,900 0% Landlord Registration Fee20 5 - 5 - - - 10 5 - - - 45 - NA Rental Unit Safety Fees- - - - 750 1,500 - 250 1,000 2,750 250 - 6,500 100,000 7% Demolition & Boarding3,098 4,325 4,317 4,378 1,371 2,470 3,264 2,002 1,487 2,187 50 - 28,947 98,200 29% Collections449 2,491 2,008 1,250 - 429 13,530 - - - - - 20,156 3,600 560% Environmental Violations24,439 10,500 22,026 14,383 10,002 27,016 24,345 27,569 14,502 17,638 6,099 - 198,519 131,000 152% Ordinance Violation650 - 2,900 7,600 2,411 2,210 5,225 8,845 2,990 1,750 1,700 - 36,281 48,400 75% Animal Ordinance Violation19,610 28,495 (44,295) 2,017 550 1,096 1,577 787 1,049 350 2,392 - 13,629 - NA Forfeitures-Civil Penalties425 1,038 985 10,012 250 2,195 33,866 1,000 440 - - - 50,211 121,000 41%Sub Total48,690 46,854 (12,058) 39,645 15,333 36,915 81,808 40,463 21,473 24,675 10,491 - 354,288 515,100 69%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: November 30, 2021Fines, Forfeitures, & FeesParkingStreet Parking Fines2,761 2,432 4,140 6,436 3,815 6,221 4,205 5,540 4,057 4,955 4,680 - 49,243 66,850 74%Public Safety False Alarms Fine4,173 11,366 3,712 2,023 2,512 4,255 4,607 5,671 3,583 9,592 6,688 - 58,183 100,300 58% Noise Ordinance115 95 70 20 2,986 3,074 1,589 6,309 3,195 1,028 1,131 - 19,611 1,000 1961% Curfew Violation- - - - - - - - - - - - - 1,000 0% Impound Towing Fees530 620 740 570 610 640 496 680 670 586 460 - 6,602 10,000 66%Sub Total4,818 12,081 4,522 2,613 6,108 7,970 6,692 12,660 7,448 11,206 8,278 - 84,395 112,300 75% Total Fines, Forfeitures, & Fees58,330 66,506 3,127 57,619 30,655 58,832 98,878 63,525 37,402 47,116 28,012 - 550,001 767,369 72%Other IncomeMiscellaneous Revenue Miscellaneous Revenue51,848 106,822 37,233 100,461 26,239 24,004 (12,731) 87,197 4,549 997 1,876 - 428,494 549,605 78% Sale of Scrap Metal3,876 2,116 3,590 1,476 1,623 3,790 7,591 1,457 1,047 - 3,753 - 30,319 26,490 114% Bond Interest Rebate- - - 45,718 - - - - - - - - 45,718 88,057 52% Bosch Principal Income- - 17,736 - - 17,869 - - - - - - 35,604 69,632 51% Bosch Interest Income IDFA- - 267 - - 134 - - - - - - 401 2,379 17% Origination Fees- - - 7,750 - - - 18,750 1,750 - - - 28,250 7,000 404% Loan Servicing Fees8,703 7,908 - - - 359 3,000 1,000 1,343 - 5,083 - 27,396 17,000 161% Sub Total64,427 116,846 58,826 155,405 27,862 46,155 (2,140) 108,404 8,688 997 10,712 - 596,183 760,163 78% Bank Account Interest247,262 74,427 67,151 385,080 47,893 56,887 425,511 64,320 117,798 75,689 54,935 - 1,616,953 2,682,738 60% Rental of Property2,047 20,300 20,761 7,063 23,786 10,832 (637) 10,832 - 16,061 5,715 - 116,758 126,103 93% Donations548,608 1,502 609,311 994 1,214 388,893 1,406 65,234 2,824,465 76,938 840 - 4,519,405 4,887,786 92% 3rd Party Revenue Cable TV Franchise Fees- - 162,574 - 169,473 - - 170,802 - - 167,912 - 670,761 700,000 96% Video Franchise Fees- - - 35,160 - - - 36,173 - - 33,682 - 105,016 135,000 78%Sub Total- - 162,574 35,160 169,473 - - 206,975 - - 201,594 - 775,777 835,000 93%Total Other Income862,344 213,075 918,624 583,702 270,229 502,767 424,140 455,764 2,950,951 169,684 273,796 - 7,625,076 9,291,790 82%Reimbursements Miscellaneous Reimbursements645 9,160 3,926 (96,588) 5,405 117,425 12,349 21,514 (29,530) 1,222 92,386 - 137,915 63,117 219% Insurance Claim- - - - - - - - 1,066 - 208 - 1,274 40,000 3% IT Services6,471 6,377 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 - 71,083 77,647 92% Travel Reimbursement- - - - - - - - - - - - - 1,800 0% Lamppost Program- - - 1,350 1,800 3,500 1,100 - - - - - 7,750 8,000 97% Energy Rebates- - - - 77,120 - - - - - - - 77,120 75,979 102% Repair Reimbursement75 - 75 8,604 - 710 75 75 75 18,773 713 - 29,176 - NA Salary/Overtime Reimb2,574 9,900 8,421 3,140 9,489 46,731 22,400 24,180 25,766 2,661 15,541 - 170,801 387,000 44% Diesel Tax Rebate- - - - - - - 14,166 - - - - 14,166 50,000 28% Pharmacy Rebates- 340,848 31,192 30,441 198,970 - 30,861 155,732 30,831 30,921 85,691 - 935,487 632,311 148% Beck's Lake Reimbursement- - 8,114 - - - - - - - - - 8,114 8,114 100% EPA Professional Services- - - - - - - - - - - - - - NA Total Reimbursements9,764 366,284 58,200 (46,582) 299,254 174,836 73,257 222,138 34,679 60,048 201,009 - 1,452,885 1,343,968 108%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: November 30, 2021Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,435,249 3,433,527 3,548,093 3,444,470 11,274,105 3,459,807 7,594,624 2,993,020 7,417,431 2,735,212 2,561,450 - 54,896,989 62,903,753 87% PILOT512,861 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 - 5,641,461 6,154,321 92% Administration Cost Allocation696,661 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 - 7,663,401 8,360,075 92% IT Cost Allocation760,815 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 - 8,369,025 9,129,846 92% Liability Insurance Allocation272,054 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 - 2,992,914 3,265,000 92% Payroll Cost Allocation206,352 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 - 2,269,832 2,476,180 92% Facilities Management Allocation10,818 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 - 118,788 129,585 92% Utility Customer Service Mgmt Allocation147,022 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 - 1,617,212 1,764,231 92% Sub Total9,041,832 6,040,132 6,154,698 6,051,075 13,880,710 6,066,412 10,201,229 5,599,625 10,024,036 5,341,817 5,168,055 - 83,569,622 94,182,991 89%Sale of Assets Sale of Capital Assets- - - - - - - 168,498 - - - - 168,498 13,000 1296% Sale of Non-Capital Assets- - - - - - - 9,168 - - - - 9,168 - NA Sale of Property1,000 24,993 - - - - - 3,105 900 - - - 29,999 120,000 25% Other Damage Reimbursement- - - - - - - - - - - - - - NA Vehicle Damage Reimbursement- - - - - - - - - - - - - - NA Hydrant Damage Reimbursement- - - - - - - - - - - - - 10,000 0% Sub Total1,000 24,993 - - - - - 180,771 900 - - - 207,665 143,000 145% Issuance of Debt Capital Lease Proceeds- - - - - 900,928 - - 3,691,270 - - - 4,592,198 4,592,198 100% Bond Proceeds- - - 76,100 7,533,900 - - - 12,450,000 - - - 20,060,000 20,060,000 100% Premium on Bonds- - - - 1,250,022 - - - 1,889,893 - - - 3,139,916 3,139,915 100% Sub Total- - - 76,100 8,783,922 900,928 - - 18,031,163 - - - 27,792,114 27,792,113 100% Refunds Refunds273 3,622 5,874 60,359 13,007 (6,469) 259 23,644 54,499 45 11,983 - 167,097 77,643 215% Specific Stop Loss- - - 133,739 3,884 58,968 11,801 6,705 26,060 104,922 78,966 - 425,044 208,391 204% Utility Receipts Tax Refund- - - 10,695 - - - - - - - - 10,695 10,695 100% Sub Total273 3,622 5,874 204,793 16,891 52,499 12,060 30,349 80,559 104,966 90,949 - 602,836 296,729 203% Other Sale of Property Held for Resale- - - - - - - - - - - - - - NA Interfund Loan - Principal Income6,000 211,261 - 6,000 - 250,000 6,000 215,776 - 6,000 - - 701,037 701,038 100% Interfund Loan - Interest Income- 35,403 - - - - - 30,888 - - - - 66,291 66,291 100% Other Loan - Principal Income429 5,931 611 2,922 443 4,875 5,261 1,068 5,796 7,020 2,819 - 37,174 31,996 116% Other Loan - Interest Income- - - 417 97,760 1,631 33,511 31,065 17,772 13,495 18,132 - 213,783 202,300 106% Sub Total6,429 252,595 611 9,339 98,202 256,506 44,772 278,797 23,568 26,515 20,951 - 1,018,285 1,001,625 102%Total Other Sources9,049,534 6,321,342 6,161,183 6,341,306 22,779,725 7,276,346 10,258,062 6,089,543 28,160,226 5,473,299 5,279,956 - 113,190,522 123,416,458 92%Revenue Total23,317,346 19,672,607 19,581,165 20,948,855 66,601,955 77,805,585 27,585,873 20,323,731 50,232,996 20,275,300 18,122,961 - 364,468,374 431,335,351 84%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 74,555 74,695 81,082 79,817 76,000 107,996 78,582 - 884,912 1,006,485 88%Community Initiatives101 14,825 28,771 350,437 34,534 87,780 48,869 24,441 34,441 87,348 34,539 86,941 - 832,925 1,290,881 65%Community Police Review Office 101- - - - - 2,701 6,452 7,722 10,331 - - - 27,206 123,530 22%Clerk101 52,635 54,274 45,970 59,562 48,108 42,266 50,129 47,309 49,721 70,281 54,818 - 575,073 668,839 86%Common Council101 27,616 55,413 34,572 51,579 54,178 71,361 37,259 38,859 46,819 54,469 38,510 - 510,635 737,921 69%General City101- - 43,000 - - - - - 1,500,055 27,832 - - 1,570,887 8,343,000 19%Controller' Office101 162,116 161,321 180,742 214,656 153,328 196,526 162,139 163,319 170,430 220,218 153,586 - 1,938,380 2,312,238 84%Human Resources101 55,358 49,024 54,884 74,531 44,468 49,532 49,703 48,190 48,428 64,958 48,807 - 587,883 731,634 80%Diversity & Inclusion101 31,137 32,682 29,936 44,969 43,126 40,624 41,114 39,929 38,662 66,036 38,880 - 447,094 700,014 64%Human Rights101 19,745 22,471 21,853 25,909 18,181 20,164 27,419 25,438 26,622 33,597 25,375 - 266,773 438,995 61%Legal101 118,717 115,419 123,427 152,534 123,126 98,063 94,476 97,525 101,670 139,229 103,527 - 1,267,712 1,559,166 81%Sub Total555,364 584,810 960,050 756,581 646,849 644,801 574,213 582,548 2,156,084 819,155 629,025 - 8,909,480 17,912,703 50%Public WorksEngineering101 262,290 251,902 235,407 311,482 229,537 228,693 236,927 228,200 246,683 339,572 256,815 - 2,827,507 3,516,584 80%Office of Sustainability101 1,677 1,679 1,679 4,679 1,679 6,080 10,357 10,357 10,806 17,528 10,650 - 77,172 228,636 34%AmeriCorps Grant Program101 22,699 22,800 22,938 32,103 24,899 20,446 23,698 18,641 10,839 21,494 456 - 221,013 429,324 51%Sub Total286,666 276,380 260,024 348,264 256,114 255,219 270,983 257,199 268,328 378,595 267,921 - 3,125,692 4,174,544 75%Public SafetyPolice101 2,463,331 2,335,463 2,420,377 3,026,710 2,248,136 2,348,097 2,359,350 2,202,212 2,323,888 3,265,739 2,309,692 - 27,302,996 30,709,243 89%Crime Lab101 54,445 56,520 50,186 62,916 51,419 50,673 53,020 46,326 48,395 68,666 43,505 - 586,071 801,287 73%Fire101 2,114,952 1,946,682 2,061,821 2,782,873 1,961,237 2,090,396 2,004,982 2,021,198 2,079,326 2,882,624 1,887,642 - 23,833,732 26,649,821 89%EMS101 64,246 63,033 54,728 60,370 53,689 49,322 50,303 50,432 52,628 55,295 84,589 - 638,636 816,358 78%Fire Training Center101 2,553 - 2,364 794 2,894 806 2,181 2,248 2,214 1,883 12,008 - 29,944 51,000 59%Sub Total4,699,527 4,401,697 4,589,476 5,933,664 4,317,376 4,539,293 4,469,836 4,322,415 4,506,451 6,274,208 4,337,436 - 52,391,378 59,027,708 89%Arts & CultureMorris Performing Arts Center101 76,560 68,405 81,945 108,769 82,116 95,687 96,163 87,945 104,118 122,258 93,050 - 1,017,016 1,388,573 73%Palais Royale Ballroom101 17,172 9,582 13,544 13,554 9,912 15,653 10,321 9,916 16,999 10,021 11,111 - 137,784 225,756 61%Sub Total93,731 77,987 95,489 122,323 92,028 111,340 106,483 97,861 121,117 132,279 104,161 - 1,154,800 1,614,330 72%Total General Fund5,635,288 5,340,875 5,905,038 7,160,831 5,312,367 5,550,654 5,421,515 5,260,023 7,051,980 7,604,237 5,338,542 - 65,581,351 82,729,285 79%Venues, Parks & ArtsParks & RecreationPark Administration201 137,889 120,770 112,863 131,681 128,165 125,313 127,753 123,940 122,997 147,680 124,847 - 1,403,898 1,601,596 88%Park Maintenance201 547,125 484,603 510,762 737,946 558,862 595,042 637,759 591,969 531,871 809,228 495,313 - 6,500,481 7,177,885 91%Golf Courses201 106,682 75,818 173,233 153,247 188,450 171,785 151,736 152,651 141,835 215,609 89,966 - 1,621,012 1,566,045 104%Recreation201 288,470 161,421 170,904 201,063 217,160 277,678 278,300 264,073 182,436 209,916 235,719 - 2,487,140 2,954,292 84%Development & Promotions201 66,132 62,736 73,805 100,835 77,530 43,967 84,708 88,631 83,911 102,805 66,438 - 851,497 1,134,983 75%Park Projects & Capital201 9,616 99,009 469 688 29,778 26,923 63,711 59,222 15,611 755 36,650 - 342,430 1,681,504 20%Potawatomi Zoo201 350,161 164 164 350,164 164 164 164 164 164 164 164 - 701,801 701,965 100%Park Debt201- - - 4,400 - - - - - - - - 4,400 5,000 88%Morris Palais Marketing273- - - - 832 1,664 832 832 832 893 - - 5,885 29,984 20%Morris PAC Self-Promotion274- - - - - - - - - - - - - 115,000 0%Coveleski Stadium Capital401- - - - - 3,533 - - - 6,650 - - 10,183 30,000 34%Professional Sports Convention Dev. Area 413- - - - - - - - - - - - - - NA Morris PAC Improvement416- - - - - 81,702 4,242 30,880 7,056 - - - 123,880 51,625 240%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 1,200,940 1,327,771 1,349,204 1,312,362 1,086,714 1,493,700 1,049,097 - 14,052,607 17,084,879 82%Parking GaragesParking Enforcement601332 330 330 310 330 330 330 330 330 380 330 - 3,662 14,067 26%Parking General Operations601 78,489 7,229 9,626 7,659 12,846 7,541 7,257 7,257 7,257 96,139 32,195 - 273,497 627,452 44%Main Street Garage601 6,826 9,655 5,620 20,814 19,580 9,558 2,661 5,119 9,216 4,910 7,934 - 101,893 227,388 45%Leighton Plaza Garage601 11,792 10,486 7,574 12,867 7,740 10,069 6,845 5,772 10,434 5,911 11,935 - 101,425 190,798 53%Wayne Street Garage601 6,499 6,695 5,564 7,477 5,333 5,415 2,056 3,585 10,041 3,631 7,204 - 63,499 181,190 35%Eddy St Commons Garage601- - - - - - - - - - - - - - NA Sub Total103,939 34,395 28,714 49,126 45,830 32,913 19,149 22,064 37,278 110,972 59,597 - 543,977 1,240,895 44%Period Ending: November 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: November 30, 2021Century CenterCentury Center Operations 670 185,124 199,434 202,628 239,672 215,221 214,667 247,904 223,544 337,999 369,241 218,193 - 2,653,627 4,233,454 63%Century Center Capital671- - - - - - - - - - - - - - NA Century Center Energy Saving672- - - 203,185 - - - - - 203,526 - - 406,711 406,711 100%Sub Total185,124 199,434 202,628 442,857 215,221 214,667 247,904 223,544 337,999 572,767 218,193 - 3,060,338 4,640,165 66%Total Venues, Parks & Arts1,795,139 1,238,349 1,273,542 2,172,007 1,461,991 1,575,351 1,616,257 1,557,970 1,461,991 2,177,439 1,326,887 - 17,656,923 22,965,939 77%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 3,529 41,897 15,197 24,310 33,167 16,357 22,030 - 381,362 437,330 87%Public Safety Local Income Tax - Police 249 347,023 306,344 323,476 488,923 403,183 431,690 406,390 399,632 438,004 395,199 398,848 - 4,338,712 4,737,560 92%Police Take Home Vehicle278- - 165 105 - - - - - - - - 270 50,000 1%Police Block Grant280- - - - - - - - - - - - - - NA Police Grants292- - - - - - - - - - - - - - NA Police Academy294- - - - - - - - - 100 - - 100 17,250 1%COPS More Grants295- - 8,625 25,273 10,696 20,084 - 12,300 1,313 400 4,358 - 83,048 175,151 47%Drug Enforcement299- - - - - - - - 81,148 - - - 81,148 28,500 285%K-9 Unit705- - - - - - - - - - - - - - NA Sub Total514,331 389,678 348,995 542,847 417,408 493,672 421,587 436,242 553,631 412,055 425,236 - 4,955,683 5,543,834 89%Fire DepartmentPublic Safety Local Income Tax - Fire 249 328,355 307,712 314,398 496,564 398,923 439,457 414,752 413,902 387,617 379,357 499,708 - 4,380,745 4,880,453 90%Fire Department Capital287 561,345 - 48,125 4,750 167,231 100,364 553,270 608,300 - 1,000 167,231 - 2,211,616 3,896,776 57%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 9,479 14,055 1,580 9,797 3,949 1,305 4,529 - 53,135 92,300 58%Sub Total1,495,479 309,662 364,767 506,862 575,633 553,875 969,602 1,032,000 391,566 381,662 671,468 - 7,252,575 9,586,744 76%Total Public Safety2,009,810 699,340 713,762 1,049,709 993,041 1,047,547 1,391,189 1,468,242 945,197 793,717 1,096,704 - 12,208,258 15,130,578 81%Public WorksStreetsMotor Vehicle Highway202 1,909,790 917,821 1,183,120 644,891 601,766 691,953 627,363 995,343 418,431 728,080 582,986 - 9,301,543 12,014,810 77%Local Road & Street251 369,450 249,783 313,567 261,492 492,375 265,188 265,191 223,088 496,607 322,564 229,219 - 3,488,524 4,829,250 72%LOIT 2016 Special Distribution 257- 23,927 - - - - - - - - - - 23,927 209,463 11%Local Road & Bridge Grant265 778,207 - 360,033 - - - - - 1,344,281 - - - 2,482,521 3,420,585 73%MVH Restricted Fund266 31,279 143,527 81,664 127,160 53,233 408,216 567,769 271,682 297,238 49,068 206,977 - 2,237,812 3,425,713 65%Major Moves412 6,587 922 - 31,089 - 16,227 1,071 - 20,505 - 6,691 - 83,092 747,059 11%Project ReLeaf655 45,025 45,026 44,816 44,761 45,155 44,913 44,965 44,990 45,154 46,668 57,619 - 509,092 634,287 80%Sub Total3,140,338 1,381,008 1,983,200 1,109,393 1,192,528 1,426,497 1,506,358 1,535,104 2,622,215 1,146,380 1,083,492 - 18,126,513 25,281,167 72%Solid WasteSolid Waste Operations610 412,061 350,113 736,836 591,302 551,143 673,449 599,451 544,923 505,712 554,906 611,488 - 6,131,384 6,789,740 90%Solid Waste Capital611 161,823 147,604 - 76,259 128,665 - 161,823 - 354,135 76,259 128,665 - 1,235,235 2,198,525 56%Sub Total573,884 497,717 736,836 667,561 679,808 673,449 761,274 544,923 859,847 631,165 740,154 - 7,366,618 8,988,265 82%Water WorksWater Works Operations620 1,976,533 1,729,387 1,414,873 1,753,794 1,433,385 1,665,555 1,639,312 1,614,323 1,718,946 1,702,206 1,552,967 - 18,201,282 22,233,330 82%Water Works Capital622 128,880 6,134 73,444 42,292 30,128 281,627 155,390 102,613 276,771 254,873 120,705 - 1,472,856 6,264,442 24%Water Works Deposit624 1,138 360 327 1,899 240 252 1,603 250 462 294 217 - 7,042 17,381 41%Water Works Sinking (Debt Service) 6252 36 65 1,068 95 208,188 693 633 291 214 179 - 211,464 1,535,817 14%Water Works Bond Reserve626 1,251 392 357 2,074 262 275 1,751 273 504 321 236 - 7,696 20,000 38%Water Works Oper & Maint Reserve 629 2,624 822 749 4,349 549 577 3,671 573 1,057 672 495 - 16,138 41,884 39%Sub Total2,110,429 1,737,131 1,489,816 1,805,476 1,464,659 2,156,474 1,802,419 1,718,665 1,998,031 1,958,580 1,674,800 - 19,916,479 30,112,854 66%26
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: November 30, 2021Wastewater/Sewer/Organic ResourcesSewer Repair Insurance 640 49,434 87,137 53,150 76,879 29,934 83,569 64,070 64,126 38,787 40,362 59,526 - 646,974 860,002 75%Sewer Division641 638,176 461,187 407,204 1,661,137 384,570 431,588 436,438 438,057 448,073 552,430 385,558 - 6,244,417 8,765,680 71%Concrete Crew641 40,163 41,072 40,058 43,078 33,127 32,091 47,213 40,506 36,176 39,721 32,859 - 426,065 514,138 83%Wastewater Operations641 2,594,127 2,461,601 2,623,054 2,624,470 2,414,380 2,819,558 2,495,212 2,410,599 2,638,456 2,784,600 2,495,465 - 28,361,520 35,487,470 80%Organic Resources641 181,923 144,899 89,810 138,436 65,050 72,867 180,541 90,170 66,369 84,012 141,751 - 1,255,828 1,517,674 83%Sewage Works Capital642 38,486 - - 332,694 1,071,582 528,119 933,409 1,168,615 484,308 28,341 202,668 - 4,788,223 13,278,180 36%Sewage Works Oper & Maint Reserve 643 5,000 1,566 1,428 8,289 1,047 1,099 6,995 1,092 2,015 1,281 944 - 30,756 75,112 41%Sewage Works Sinking (Debt Service) 649- - - 1,850 756,833 - - - 1,670,297 - 5,642,327 - 8,071,307 23,634,166 34%Sewage Works Debt Service Reserve 653- - - - - - - - 1,749,971 - - - 1,749,971 1,749,971 100%Sewage Works Customer Deposit 654585 187 183 1,095 142 152 990 159 301 194 147 - 4,134 5,578 74%Sub Total3,547,894 3,197,649 3,214,887 4,887,928 4,756,665 3,969,042 4,164,868 4,213,324 7,134,752 3,530,941 8,961,246 - 51,579,195 85,887,971 60%Storm Water FeesStorm Sewer Fund667 23,535 42,547 74,799 2,402 10,528 149,669 6,398 3,434 13,536 1,320 3,634 - 331,802 1,789,594 19%Sub Total23,535 42,547 74,799 2,402 10,528 149,669 6,398 3,434 13,536 1,320 3,634 - 331,802 1,789,594 19%Total Public Works9,396,080 6,856,051 7,499,538 8,472,760 8,104,188 8,375,131 8,241,318 8,015,450 12,628,381 7,268,385 12,463,325 - 97,320,608 152,059,851 64%Department of Community InvestmentStudebaker/Oliver Revitalizing Grant 209 9,540 4,200 6,794 21,159 7,805 4,133 - 3,973 2,030 8,039 1,863 - 69,534 59,671 117%Economic Development State Grants 210- - 18,003 - - 18,003 14,216 1,482 1,409 88 8,646 - 61,846 672,694 9%DCI Operating 211 257,023 258,754 310,110 355,536 251,364 263,979 263,735 265,041 262,730 353,177 288,282 - 3,129,731 4,139,650 76%DCI Grants212 164,339 190,486 53,005 177,225 143,633 161,071 239,840 112,255 326,684 599,164 58,379 - 2,226,082 9,006,825 25%Unsafe Building219 11,653 940 560 910 3,590 14,429 63,814 1,100 990 4,840 2,170 - 104,996 113,805 92%Rental Units Regulation221 14,919 14,919 14,920 20,781 14,921 15,493 10,220 10,014 10,014 13,943 10,044 - 150,187 368,577 41%Neighborhood Code Enforcement 230 190,533 148,755 149,130 241,049 156,817 146,300 176,008 156,586 144,044 186,629 148,843 - 1,844,695 2,723,743 68%Animal Resource Center230 46,225 42,467 35,120 41,771 28,595 42,628 18,284 36,273 33,129 41,396 35,012 - 400,900 568,212 71%NEAT Crew230 68,401 79,080 75,733 92,562 76,424 94,585 77,049 80,861 80,775 88,206 75,572 - 889,245 1,033,471 86%UDAG410 6,000 - - 6,000 - - 6,000 - - 6,000 - - 24,000 24,000 100%Building Dept Operations600 145,412 125,164 159,575 140,902 114,362 108,913 130,287 109,968 113,628 162,651 123,533 - 1,434,393 1,669,946 86%Industrial Revolving Fund754 11,287 199,126 141,967 612,661 3,809 12,762 304,778 1,025,490 11,735 172,461 11,781 - 2,507,857 7,488,560 33%Total Dept of Community Investment925,331 1,063,891 964,916 1,710,557 801,318 882,294 1,304,231 1,803,043 987,169 1,636,593 764,123 - 12,843,466 27,869,153 46%Liability InsuranceSafety & Risk Management226 2,348 1,915 5,354 1,802 1,832 2,502 2,307 1,802 1,805 3,817 2,927 - 28,409 67,374 42%Business Insurance226 26,242 - 41,575 4,708 24,632 - 911,010 24,450 107,582 - - - 1,140,200 900,900 127%Liability Insurance226 43,831 15,444 82,161 16,476 29,573 16,181 72,713 84,055 13,259 47,059 20,352 - 441,105 1,989,041 22%Workers Compensation226 57,343 99,567 78,221 218,172 44,574 523,884 101,592 68 58,371 172,693 20,724 - 1,375,209 1,794,647 77%Catastrophic Events226213 22,840 - - 1,215 - - - - - - - 24,268 40,321 60%Total Liability Insurance129,977 139,766 207,310 241,158 101,827 542,567 1,087,621 110,375 181,017 223,570 44,003 - 3,009,190 4,792,282 63%Central ServicesEquipment Services222 520,271 494,784 773,734 681,423 530,934 630,522 690,170 699,672 700,745 647,286 583,405 - 6,952,945 8,220,259 85%Print Shop222835 835 835 - - - - - - - - - 2,504 3,340 75%Radio Shop222 19,443 25,577 22,892 21,690 14,077 14,111 14,078 14,529 14,088 18,914 14,127 - 193,527 268,992 72%Building Maintenance222 15,837 16,627 11,362 18,901 15,670 16,506 16,074 16,702 15,905 21,492 12,988 - 178,063 206,275 86%Facilities Management222 11,458 11,691 11,938 14,602 11,921 11,477 11,374 11,374 11,599 14,707 11,374 - 133,515 157,031 85%Central Services Capital224- 7,500 72,763 4,245 - 16,396 - - 3,598 5,876 - - 110,378 128,212 86%Total Central Services567,844 557,014 893,523 740,861 572,602 689,012 731,697 742,278 745,934 708,276 621,894 - 7,570,933 8,984,109 84%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: November 30, 2021Capital & Debt Service Funds2017 Park Bond Debt Service 312 580,058 - - - - - 609,133 - - - - - 1,189,190 1,189,193 100%2018 Fire Station #9 Debt Service 350 175,941 - - - - - 169,366 - - - - - 345,306 345,307 100%Local Income Tax - Certified Shares 404 1,098,936 1,245,315 755,069 680,226 576,414 659,035 987,641 711,610 887,142 990,631 723,304 - 9,315,323 16,884,396 55%Cumulative Capital Development 406 28,103 26,958 - 48,541 107,261 - 28,103 - - 48,541 107,261 - 394,767 397,118 99%Cumulative Capital Improvement 407 21,850 21,845 21,845 21,845 21,845 21,845 21,845 21,845 21,845 21,845 21,845 - 240,300 262,145 92%Local Income Tax - Economic Develop. 408 695,459 225,194 603,839 607,183 550,648 629,882 1,060,540 514,959 847,508 606,042 688,438 - 7,029,691 17,233,750 41%2018 Fire Station #9 Bond Capital 451- - - - - - - - - - - - - - NA 2021 Infrastructure Bond Capital 455- - - - 141,172 4,800 657,679 649,900 263,114 210,022 1,886,015 - 3,812,701 8,601,026 44%2017 Park Bond Capital471 66,580 6,346 285,005 110,416 305,936 14,716 164,495 336,513 168,596 73,261 15,502 - 1,547,366 5,459,738 28%Equipment / Vehicle Leasing750- - - - - - - - - - - - - - NA Redevelopment Authority Debt Service 752- 1,231,478 - - 364,950 - - 1,231,478 1,200 - 25,763 - 2,854,869 2,858,669 100%South Bend Building Corporation 755- 1,445,278 647,198 - 8,860,022 - - 1,078,392 - 1,250 1,100 - 12,033,240 12,035,889 100%2015 Smart Streets Bond Debt Service 756- 854,234 - 1,650 - - - 856,584 - - - - 1,712,469 1,712,819 100%2015 Park Bond Debt Service757- 185,516 - - - - - 188,866 - - - - 374,381 374,382 100%2017 Eddy St. Commons Bond Capital 759- - - - - - - - - - - - - 25,681 0%2017 Eddy St. Commons Bond Debt 760- 744,500 - - - - - 966,375 - - - - 1,710,875 1,710,875 100%Total Capital & Debt Service2,666,927 5,986,664 2,312,956 1,469,860 10,928,247 1,330,278 3,698,800 6,556,521 2,189,404 1,951,592 3,469,228 - 42,560,477 69,090,989 62%OtherInternal Service FundsIT / Innovation /311 Call Center 279 677,216 1,001,326 799,348 534,652 726,769 477,229 746,753 790,485 795,911 967,139 671,425 - 8,188,252 11,078,601 74%Self-Funded Employee Benefits 711 837,113 1,677,279 1,811,791 1,337,862 1,093,830 1,093,585 1,242,082 1,140,288 1,660,650 1,515,893 1,624,147 - 15,034,522 18,740,402 80%Unemployment Compensation713 13,632 5,737 44 2,648 8,524 6,475 11,295 12,295 - - 14,484 - 75,134 55,000 137%Parental Leave714 7,250 10,936 19,229 8,544 10,979 12,883 11,837 29,546 19,442 21,170 16,725 - 168,540 253,846 66%Sub Total1,535,210 2,695,278 2,630,412 1,883,706 1,840,102 1,590,172 2,011,967 1,972,614 2,476,003 2,504,201 2,326,781 - 23,466,447 30,127,849 78%MiscellaneousGift, Donation, Bequest217 36,953 21,348 24,447 57,325 33,001 72,484 39,962 60,681 21,457 31,912 51,085 - 450,655 861,593 52%Loss Recovery227 69,630 - - - - - - - - - - - 69,630 69,630 100%Human Rights Federal Grants258 45,493 12,773 19,048 21,549 17,379 14,704 14,701 15,161 15,051 20,351 15,543 - 211,752 282,833 75%American Rescue Plan263- - 1,361 16,207 27,590 13,711 22,879 - (81,748) - - - - 1,500,000 0%COVID-19 Response264 505,696 216,130 253,683 217,574 162,330 1,126,358 109,501 81,757 275,335 65,656 (85,105) - 2,928,914 4,175,548 70%Sub Total657,771 250,251 298,538 312,654 240,300 1,227,258 187,043 157,599 230,095 117,919 (18,477) - 3,660,952 6,889,604 53%Fiduciary FundsFire Pension701 346,209 344,372 345,182 339,276 354,500 339,126 341,915 341,914 340,353 352,621 340,218 - 3,785,686 4,496,259 84%Police Pension702 515,145 521,956 499,533 496,414 493,810 491,541 494,872 487,371 487,349 496,231 483,876 - 5,468,098 6,057,740 90%Sub Total861,354 866,328 844,715 835,690 848,310 830,667 836,787 829,284 827,702 848,853 824,094 - 9,253,783 10,553,999 88%Total Other3,054,335 3,811,857 3,773,665 3,032,050 2,928,712 3,648,096 3,035,797 2,959,497 3,533,800 3,470,974 3,132,399 - 36,381,182 47,571,453 76%Total Civil City26,180,730 25,693,807 23,544,251 26,049,794 31,204,293 23,640,929 26,528,425 28,473,398 29,724,873 25,834,783 28,257,104 - 295,132,387 431,193,639 68%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: November 30, 2021Redevelopment Commission Controlled FundsTax Increment Financing FundsTIF River West Development Area 324 4,666,480 137,511 1,797,876 455,153 127,309 475,857 4,428,102 494,672 371,688 767,329 326,380 - 14,048,358 28,668,104 49%TIF West Washington422- 518 - 1,600 - 20,266 - - - - 28,098 - 50,482 358,843 14%TIF River East Development Area 429 68,946 77,104 690 395,845 2,229 43,426 613 132,313 629,296 24,130 30,000 - 1,404,591 6,990,413 20%TIF Southside Development #1 430 174,680 47,514 111,784 51,365 227,102 94,139 22,129 46,600 44,842 43,098 10,393 - 873,644 6,643,516 13%TIF Douglas Road435- 1,368 - 3,808 - - 9,625 - 91,370 - - - 106,170 181,653 58%TIF River East Residential Area 436 1,981,000 246,664 205,104 673,180 - - 2,199,375 260,014 1,500 - - - 5,566,837 5,597,031 99%Sub Total6,891,106 510,679 2,115,453 1,580,950 356,640 633,688 6,659,843 933,599 1,138,696 834,557 394,871 - 22,050,082 48,439,560 46%Redevelopment FundsRedevelopment General433 23,995 302,724 150,846 13,950 67,660 27,130 6,700 2,800 78,194 6,550 2,800 - 683,349 1,261,083 54%Certified Technology Park439- - - - - - - - - - - - - - NA 2018 TIF Park Bond Capital452 30,228 - 22,800 7,637 - - 71,513 75 6,015 24,761 25,953 - 188,982 2,578,007 7%Airport Urban Enterprise Zone 454- - - - - - - - - - - - - - NA Sub Total54,223 302,724 173,646 21,587 67,660 27,130 78,213 2,875 84,209 31,311 28,753 - 872,332 3,839,089 23%Debt Service FundsAirport 2003 Debt Reserve315937 294 268 1,554 196 206 1,311 205 378 240 177 - 5,765 40,000 14%SBCDA 2003 Debt Reserve328 1,567 491 447 2,598 328 344 2,192 342 631 401 296 - 9,638 50,000 19%2019 South Shore Double Tracking Res. 352- 512,875 - - - - - 514,875 - - - - 1,027,750 1,027,750 100%2020 TIF Library Bond Debt Reserve 353- - - - - - 11 - - - - - 11 - NA Sub Total2,504 513,659 715 4,151 524 551 3,514 515,422 1,009 642 473 - 1,043,164 1,117,750 93%Total Redevelopment Funds6,947,833 1,327,062 2,289,814 1,606,689 424,824 661,369 6,741,571 1,451,895 1,223,913 866,510 424,097 - 23,965,577 53,396,399 45%Total Expenditures33,128,564 27,020,869 25,834,065 27,656,483 31,629,117 24,302,298 33,269,996 29,925,293 30,948,786 26,701,292 28,681,202 - 319,097,965 484,590,038 66%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 City of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021Interest30
City of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCivil 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 - 2,566 720 126 1,845 846 214 2021 Network Solutions Cisco Infrastructure Lease2021 N/A 2025 279 Annual 900,000 - 900,928 218,757 1,658 682,171 220,415 216 2021 Dell Computer Equipment Lease 72021 N/A 2025 279 Annual 529,046 - 529,046 113,957 - 415,089 113,957 217 2021 Dell Computer Equipment Lease 82021 N/A 2024 279 Annual 214,222 - 214,222 56,672 - 157,550 56,672 218 2021 Vehicle/Equip Lease #12021 N/A 2026 Various Biannual 3,691,270 - 3,691,270 - - 3,691,270 - Total City Capital Lease Debt37,374,143 15,950,711 5,338,032 6,722,253 290,650 14,566,490 7,012,903 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 2021 2021 649 Biannual 21,500,000 13,560,000 - 13,560,000 537,375 - - 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 7,460,000 220,964 219 2021 Sewage Works Refunding Revenue Bonds (Ref 2009 & 2011) 2021 N/A 2031 649 Biannual 12,450,000 - 12,450,000 1,150,020 71,923 12,335,000 186,923 Total City Bond Debt225,971,953 122,312,498 20,060,000 24,964,364 4,420,483 118,443,154 14,252,452 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 2021 2021 649 Biannual 3,297,000 1,571,844 - 1,571,844 44,168 - - 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 - 1,886,995 167,848 3,299,738 438,831 Total Civil City Debt279,688,972 146,059,714 25,398,032 34,274,649 4,945,272 138,218,117 22,471,514 31
City of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmtsAmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestRedevelopment 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 Debt413,934,250 228,475,526 25,398,032 41,723,447 7,965,625 213,185,131 32,940,665 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 8 8 8 7 8 8 8 - Community Initiatives4 4 4 4 4 4 4 4 4 4 4 4 - Community Police Review Board 1 - - - - - 1 1 - - - - - City Clerk5 5 5 4 4 4 4 5 5 5 5 4 - Common Council9 9 9 9 9 9 9 9 9 9 9 9 - Controller's Office22 21 19 20 20 20 20 19 19 19 19 19 - Human Resources7 6 6 5 5 6 6 6 6 6 6 5 - Diversity & Inclusion3 3 3 3 3 3 3 3 3 3 3 3 - Human Rights4 3 3 2 2 2 3 3 3 3 3 3 - Legal Department12 12 12 11 9 10 9 9 9 11 11 11 - Engineering24 24 23 24 24 23 23 23 24 24 24 23 - Office of Sustainability1 - - - - - 1 1 1 1 1 1 - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 1 - - - Police Department227 223 221 222 214 216 215 212 216 216 214 215 - Police Crime Lab7 6 6 6 6 6 6 6 6 6 5 5 - Fire Department216 212 212 221 212 209 208 206 206 205 203 204 - EMS4 4 4 4 4 4 4 4 4 4 4 4 - Morris Performing Arts Center 10 8 9 9 9 9 9 9 9 9 9 9 - 566 548 544 552 534 534 534 529 532 534 528 527 - 201 - Parks & RecreationAdministration6 5 5 5 6 6 6 6 6 6 6 5 - Maintenance47 48 49 49 48 47 47 46 46 45 46 47 - Golf Courses8 8 8 7 7 7 8 8 8 8 8 7 - Recreation 18 19 19 19 18 18 18 18 18 18 17 18 - Development & Promotions 8 8 7 7 8 8 8 8 8 8 8 7 - 87 88 88 87 87 86 87 86 86 85 85 84 - 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 51 51 49 48 51 51 50 50 48 49 50 - Curb & Sidewalk8 7 7 8 8 8 8 8 8 8 8 8 - 59 58 58 57 56 59 59 58 58 56 57 58 - 211 - Department of Community InvestmentCommunity Investment29 27 27 27 26 27 26 27 27 26 25 26 - Historic Preservation2 2 2 2 1 1 1 1 1 1 1 1 - 31 29 29 29 27 28 27 28 28 27 26 27 - November 30, 202133
City of South BendStaffing HeadcountNovember 30, 2021Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec221 - Rental Units RegulationRental Unit Inspection4 3 3 3 3 3 2 2 2 2 2 2 - 222 - Central ServicesEquipment Services31 26 27 26 26 26 26 27 27 27 26 26 - Radio Shop3 3 3 2 2 2 2 2 2 2 2 2 - Building Maintenance3 2 2 3 3 3 3 3 3 3 3 2 - Facilities Management1 1 1 1 1 1 1 1 1 1 1 1 - 38 32 33 32 32 32 32 33 33 33 32 31 - 230 - Code Enforcement FundNeighborhood Services & Enforce. 17 18 17 17 17 17 17 16 16 16 16 17 - NEAT Crew4 4 4 4 4 4 4 4 4 4 4 4 - Animal Resource Center9 9 9 9 9 9 9 9 9 9 9 8 - 30 31 30 30 30 30 30 29 29 29 29 29 - 249 - Public Safety LOITPolice Department49 41 41 41 49 49 49 49 49 49 49 49 - Fire Department49 41 41 41 49 49 49 49 49 49 49 49 - 98 82 82 82 98 98 98 98 98 98 98 98 - 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 1 1 1 1 1 1 1 - HUD1 1 1 1 1 1 1 1 1 1 1 1 - 2 2 2 2 2 2 2 2 2 2 2 2 - 279 - IT / Innovation / 311 Call Center311 Call Center7 7 7 7 7 7 7 7 7 7 7 7 - Innovation & Technology23 22 22 22 22 21 20 21 22 22 22 22 - 30 29 29 29 29 28 27 28 29 29 29 29 - 600 - Consolidated Building FundBuilding Department16 14 14 14 14 14 13 14 14 15 15 15 - 610 - Solid WasteSolid Waste24 24 24 23 22 22 23 24 24 19 23 20 - 620 - Water WorksWater Works68 61 61 63 62 60 57 59 60 60 58 61 - 34
City of South BendStaffing HeadcountNovember 30, 2021Full-Time Staffing Summary by FundBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec640 - Sewer InsuranceSewer Repair2 2 2 2 2 2 2 2 2 2 2 2 - 641 - Sewage Works Sewers35 35 34 34 35 34 34 35 35 34 36 35 - Concrete Crew4 4 4 4 4 4 4 4 4 4 4 4 - Wastewater44 42 42 41 41 41 41 40 42 42 43 42 - Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 - 89 87 86 85 86 85 85 85 87 86 89 87 - 670 - Century CenterCentury Center7 5 5 5 5 5 5 5 5 5 5 5 - Total Full-Time Employees by Fund 1,151 1,095 1,090 1,095 1,089 1,088 1,083 1,082 1,089 1,082 1,080 1,077 - 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 8 8 8 7 8 8 8 - Community Initiatives4 4 4 4 4 4 4 4 4 4 4 4 - City Clerk5 5 5 4 4 4 4 5 5 5 5 4 - Community Police Review Board 1 - - - - - 1 1 - - - - - Common Council9 9 9 9 9 9 9 9 9 9 9 9 - Controller's Office22 21 19 20 20 20 20 19 19 19 19 19 - Human Resources7 6 6 5 5 6 6 6 6 6 6 5 - Diversity & Inclusion3 3 3 3 3 3 3 3 3 3 3 3 - Human Rights6 5 5 4 4 4 5 5 5 5 5 5 - Legal Department12 12 12 11 9 10 9 9 9 11 11 11 - Central Services38 32 33 32 32 32 32 33 33 33 32 31 - 115 104 103 99 98 100 101 102 100 103 102 99 - Public WorksEngineering24 24 23 24 24 23 23 23 24 24 24 23 - Streets & Sewers100 99 98 97 97 99 99 99 99 96 99 99 - Solid Waste24 24 24 23 22 22 23 24 24 19 23 20 - Wastewater44 42 42 41 41 41 41 40 42 42 43 42 - Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 - Water Works68 61 61 63 62 60 57 59 60 60 58 61 - 266 256 254 254 252 251 249 251 255 247 253 251 - 35
City of South BendStaffing HeadcountNovember 30, 2021Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 232 226 225 220 220 222 223 222 221 220 221 221 - Police - Civilians43 40 40 42 42 42 42 41 41 42 38 39 - Police - Police Recruit8 4 3 7 7 7 5 4 9 9 9 9 - Fire/EMS - Sworn Firefighters 256 250 250 250 249 247 246 244 244 251 250 250 - Fire/EMS - Civilians7 7 7 7 7 7 7 7 7 7 6 7 - Fire/EMS - Fire Recruits6 - - 9 9 8 8 8 8 - - - - 552 527 525 535 534 533 531 526 530 529 524 526 - Venues, Parks & ArtsParks & Recreation87 88 88 87 87 86 87 86 86 85 85 84 - Morris Performing Arts Center 10 8 9 9 9 9 9 9 9 9 9 9 - Century Center7 5 5 5 5 5 5 5 5 5 5 5 - 104 101 102 101 101 100 101 100 100 99 99 98 - Department of Community InvestmentCommunity Investment31 29 29 29 27 28 27 28 28 27 26 27 - Office of Sustainability1 - - - - - 1 1 1 1 1 1 - AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 1 - - - Code Enforcement25 25 24 24 24 24 23 22 22 22 22 23 - Animal Resource Center9 9 9 9 9 9 9 9 9 9 9 8 - Building Department16 14 14 14 14 14 13 14 14 15 15 15 - 84 78 77 77 75 76 74 75 75 75 73 74 - Department of Innovation & Technology30 29 29 29 29 28 27 28 29 29 29 29 - Total Full-Time Employees by Activity1,151 1,095 1,090 1,095 1,089 1,088 1,083 1,082 1,089 1,082 1,080 1,077 - Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundDiversity & Inclusion - - - - - - 1 - - - - - Human Rights- - - - - 1 1 1 1 1 1 - Legal Department1 1 1 1 1 1 1 1 1 1 1 - Engineering1 1 1 1 1 1 1 1 1 1 1 - Police Department17 18 20 20 20 20 19 23 23 26 24 - Police Crime Lab1 1 2 2 2 2 1 1 1 2 2 - Fire Department1 1 1 1 1 1 1 1 1 1 1 - Morris Performing Arts Center5 5 4 4 4 4 4 4 4 4 4 - 26 27 29 29 29 30 29 32 32 36 34 - 36
City of South BendStaffing HeadcountNovember 30, 2021Part-Time Staffing Summary by FundJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec201 - Parks & RecreationMaintenance 17 18 21 19 20 21 19 19 18 17 19 - Golf Courses40 40 51 51 57 56 57 57 57 57 58 - Recreation23 23 24 24 24 26 26 26 25 27 27 - Marketing & Events- - 1 1 1 1 1 1 1 1 1 - 80 81 97 95 102 104 103 103 101 102 105 - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting3 2 5 4 3 5 3 3 3 4 5 - 211 - Department of Community InvestmentHistoric Preservation1 1 1 1 1 1 1 1 1 1 1 - 222 - Central ServicesEquipment Services1 1 1 1 1 1 1 1 1 1 1 - 230 - Code Enforcement FundNeighborhood Services & Enforcement 1 1 1 1 1 1 1 1 1 1 1 - Animal Resource Center1 1 1 1 2 2 2 1 1 2 2 - 2 2 2 2 3 3 3 2 2 3 3 - 279 - IT / Innovation / 311 Call Center311 Call Center1 1 1 1 1 1 1 1 1 1 1 - 620 - Water WorksWater Works2 2 2 2 2 - - 1 1 - - - 641 - Sewage Works Sewers5 5 5 5 3 3 3 2 2 4 3 - 670 - Century CenterCentury Center3 3 3 3 3 3 3 3 3 3 3 - Total Part-Time Employees by Fund124 125 146 143 148 151 147 149 147 155 156 - 37
City of South BendStaffing HeadcountNovember 30, 2021Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec101 - General FundMayor's Office 2 2 2 2 2 5 6 6 7 7 7 - City Clerk2 2 2 2 2 2 2 2 2 2 2 - Common Council6 6 6 6 6 6 6 6 6 6 6 - Human Resources1 1 2 3 3 2 2 1 - - - - Diversity & Inclusion- - - - - - - 1 1 1 1 - Legal Department- - - - 3 3 3 3 3 3 - - Engineering1 1 - - 5 5 5 5 5 5 5 - AmeriCorps Grant Program10 10 10 10 10 9 7 - - - - - Police Department- - - 2 3 24 24 22 22 2 1 - Police Crime Lab- - - - - - 1 1 1 - - - 22 22 22 25 34 56 56 47 47 26 22 - 201 - Parks & RecreationMaintenance9 8 8 15 21 25 27 27 25 23 18 - Golf Courses9 9 9 10 10 12 12 12 12 12 8 - Recreation59 59 31 33 100 128 128 91 60 96 98 - Marketing & Events- - - - - - 7 - - - - - 77 76 48 58 131 165 174 130 97 131 124 - 202 - Motor Vehicle HighwayStreets/Traffic & Lighting- - 5 6 6 7 5 4 3 1 - - Curb & Sidewalk- - 1 1 3 3 2 2 1 - - - - - 6 7 9 10 7 6 4 1 - - 230 - Code Enforcement FundNEAT Crew1 1 1 1 1 1 1 1 1 1 1 - Animal Resource Center2 2 2 2 1 1 1 1 1 1 1 - 3 3 3 3 2 2 2 2 2 2 2 - 279 - IT / Innovation / 311 Call CenterInnovation & Technology- - - - - 2 3 2 2 2 2 - 610 - Solid WasteSolid Waste- - - 1 1 1 - - 1 1 1 - 620 - Water WorksWater Works1 1 1 - - 4 4 3 3 2 2 - 38
City of South BendStaffing HeadcountNovember 30, 2021Paid Temporary, Seasonal, and Intern StaffingJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec641 - Sewage Works Sewers 3 3 7 7 9 8 8 6 5 4 1 - Wastewater- - 1 1 - 1 1 1 1 1 1 - 3 3 8 8 9 9 9 7 6 5 2 - 655 - Project ReLeaf Leaf Pickup- - - - - - - - - 1 11 - Total Paid Temporary, Seasonal, and Intern Staff106 105 88 102 186 249 255 197 162 171 166 - Staffing SummaryBudgetFull-Time Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecFull-Time Staff1,151 1,095 1,090 1,095 1,089 1,088 1,083 1,082 1,089 1,082 1,080 1,077 - Part-Time Staff124 125 146 143 148 151 147 149 147 155 156 - Temporary / Seasonal106 105 88 102 186 249 255 197 162 171 166 - City Total1,151 1,325 1,320 1,329 1,334 1,422 1,483 1,484 1,435 1,391 1,406 1,399 - 39
City of South Bend, Indiana
Monthly Financial Report
November 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 24,251,281 24,251,281 15,049,632 62%
Intergov./ Shared Revenues 4,750,922 4,837,992 3,943,752 4,042,131 2,309,291 2,309,291 1,732,840 57%
Intergov./ Grants 419,724 191,097 177,238 838,680 1,482,045 1,482,045 (643,365) 177%
Licenses & Permits 283,282 281,230 265,025 266,391 253,890 253,890 12,501 95%
Charges for Services 1,626,516 4,468,596 4,713,599 4,838,999 4,528,497 4,528,497 310,502 94%
Fines, Forfeitures, and Fees 24,068 5,298 8,525 9,075 6,135 6,135 2,940 68%
Interest Earnings 907,722 309,268 548,936 548,936 276,215 276,215 272,721 50%
Donations 1,534,957 1,357,432 1,452,800 1,452,800 1,769,377 1,769,377 (316,577) 122%
Other Income 1,602,843 1,706,245 1,459,420 1,392,630 1,113,686 1,113,686 278,944 80%
Interfund Allocation Reimb 7,460,048 8,563,135 9,896,054 9,896,054 9,071,381 9,071,381 824,673 92%
Interfund Transfers In 135,000 6,283,500 2,827,215 2,827,215 2,550,412 2,550,412 276,803 90%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 5,641,461 5,641,461 512,860 92%
Total Revenue 67,792,059 74,885,707 70,747,798 71,568,145 53,253,671 53,253,671 18,314,474 74%
Expenditures by Subdivisions
Mayor 864,336 1,037,853 1,005,985 1,006,485 884,912 2,607 887,519 118,966 88%
Community Initiatives - 300,312 940,881 1,290,881 832,925 62,500 895,425 395,456 69%
Community Police Review Office - - - 123,530 27,206 - 27,206 96,324 22%
City Clerk 498,306 512,958 665,083 668,839 575,073 4,171 579,244 89,595 87%
Common Council 536,158 483,761 693,909 737,921 510,635 3,691 514,325 223,595 70%
General City 43,000 44,841 43,000 8,343,000 1,570,887 - 1,570,887 6,772,113 19%
Finance 2,469,719 2,217,244 2,277,123 2,312,238 1,938,380 35,711 1,974,091 338,147 85%
Human Resources - 597,913 734,444 731,634 587,883 287 588,170 143,464 80%
Diversity & Inclusion - 254,986 568,390 700,014 447,094 95,870 542,964 157,050 78%
Human Rights General 257,243 267,591 438,592 438,995 266,773 5,206 271,979 167,016 62%
Legal Dept 1,177,385 1,299,029 1,557,916 1,559,166 1,267,712 2,170 1,269,881 289,285 81%
Police General 30,011,366 27,639,992 30,551,690 30,709,243 27,302,996 251,047 27,554,042 3,155,201 90%
Crime Lab - 552,838 797,312 801,287 586,071 1,942 588,013 213,274 73%
Fire General 21,716,141 26,056,166 26,468,401 26,649,821 23,833,732 190,641 24,024,372 2,625,449 90%
EMS - 592,302 810,101 816,358 638,636 23,412 662,047 154,310 81%
Fire Training Center - 30,175 148,000 51,000 29,944 630 30,574 20,426 60%
Morris PAC 1,091,053 1,003,966 1,360,920 1,388,573 1,017,016 52,657 1,069,673 318,900 77%
Palais Royale 358,410 221,414 218,047 225,756 137,784 19,149 156,933 68,823 70%
Engineering 2,724,221 2,879,656 3,303,257 3,516,584 2,827,507 215,701 3,043,208 473,377 87%
Sustainability 171,719 234,165 199,146 228,636 77,172 52,890 130,062 98,574 57%
AmeriCorps 357,600 307,799 417,483 429,324 221,013 52,088 273,101 156,222 64%
Total Expenditures 62,276,656 66,534,960 73,199,680 82,729,285 65,581,351 1,072,368 66,653,719 16,075,567 81%
Expenditures by Type
Personnel
Salaries & Wages 36,055,875 38,858,879 40,770,894 40,911,762 35,908,865 - 35,908,865 5,002,897 88%
Fringe Benefits 11,145,074 13,303,099 13,912,565 13,837,487 12,524,769 825 12,525,594 1,311,893 91%
Total Personnel 47,200,949 52,161,978 54,683,459 54,749,249 48,433,633 825 48,434,458 6,314,790 88%
Supplies 1,609,558 1,720,163 2,292,821 2,458,493 1,862,908 215,048 2,077,956 380,537 85%
Services & Charges
Professional Services 1,380,819 1,755,294 2,045,289 2,619,809 1,420,506 511,981 1,932,488 687,321 74%
Printing & Advertising 134,261 83,792 220,773 222,031 110,509 68,494 179,003 43,028 81%
Utilities 689,427 663,087 778,508 803,665 610,913 - 610,913 192,752 76%
Education & Training 91,606 152,685 241,484 256,945 180,715 54,668 235,383 21,562 92%
Travel 87,683 17,787 92,168 45,429 21,795 7,296 29,091 16,338 64%
Repairs & Maintenance 2,110,509 2,191,066 2,460,404 2,426,514 1,779,263 108,282 1,887,545 538,969 78%
Debt Service Principal 151,720 149,934 149,565 149,565 145,798 - 145,798 3,767 97%
Debt Service Interest & Fees 6,245 3,937 2,240 2,240 1,667 - 1,667 573 74%
Grants & Subsidies 46,026 48,635 325,000 738,217 386,796 1,099 387,895 350,322 53%
Other Services & Charges 394,145 500,043 587,849 1,187,009 583,405 54,676 638,080 548,928 54%
Total Services & Charges 5,092,440 5,566,260 6,903,280 8,451,423 5,241,367 806,495 6,047,862 2,403,560 72%
Operating Expenditures 53,902,948 59,448,401 63,879,560 65,659,165 55,537,909 1,022,368 56,560,277 9,098,887 86%
Capital 125,115 - - 2,750,000 - 50,000 50,000 2,700,000 2%
Interfund
Interfund Allocations 7,614,119 6,910,980 9,320,120 9,320,120 8,543,442 - 8,543,442 776,678 92%
Interfund Transfers Out 634,475 175,579 - 5,000,000 1,500,000 - 1,500,000 3,500,000 30%
Total Interfund 8,248,594 7,086,559 9,320,120 14,320,120 10,043,442 - 10,043,442 4,276,678 70%
Total Expenditures 62,276,656 66,534,960 73,199,680 82,729,285 65,581,351 1,072,368 66,653,719 16,075,565 81%
Net Surplus / (Deficit) 5,515,403 8,350,746 (2,451,882) (11,161,140) (12,327,680) (13,400,048)
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 42,383,781 40,721,224
Cash Reserves Target 21,796,830 23,287,236 28,955,250
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
40
City of South Bend, Indiana
Monthly Financial Report
November 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 537,624 568,439 584,707 582,007 522,198 - 522,198 59,809 90%
Fringe Benefits 181,423 199,062 208,360 211,060 186,784 - 186,784 24,276 88%
Total Personnel 719,047 767,501 793,067 793,067 708,982 - 708,982 84,085 89%
Supplies 750 6,028 850 4,350 3,553 - 3,553 797 82%
Services & Charges
Professional Services - 143,724 7,000 7,000 - - - 7,000 0%
Printing & Advertising 18,742 25,634 40,500 37,259 26,475 2,579 29,054 8,205 78%
Education & Training 105 - 1,000 1,000 171 - 171 829 17%
Travel 5,059 - 5,000 3,500 - - - 3,500 0%
Repairs & Maintenance 250 800 150 650 650 - 650 - 100%
Other Services & Charges 186 740 500 1,741 322 28 351 1,390 20%
Total Services & Charges 24,342 170,898 54,150 51,150 27,618 2,607 30,225 20,924 59%
Operating Expenditures 744,139 944,428 848,067 848,567 740,154 2,607 742,761 105,806 88%
Interfund Allocations 120,197 93,425 157,918 157,918 144,758 - 144,758 13,160 92%
Total Expenditures 864,336 1,037,853 1,005,985 1,006,485 884,912 2,607 887,519 118,966 88%
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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged
to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
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.
41
City of South Bend, Indiana
Monthly Financial Report
November 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 - 119,402 223,064 219,164 201,152 - 201,152 18,012 92%
Fringe Benefits - 46,102 89,817 93,717 83,864 - 83,864 9,853 89%
Total Personnel - 165,504 312,881 312,881 285,015 - 285,015 27,865 91%
Supplies - - - - - - - - -
Services & Charges
Professional Services - 134,808 403,000 401,000 210,500 62,500 273,000 128,000 68%
Printing & Advertising - - - 2,000 1,410 - 1,410 590 71%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Grant & Subsidies - - 225,000 575,000 336,000 - 336,000 239,000 58%
Other Services & Charges - - - - - - - - -
Total Services & Charges - 134,808 628,000 978,000 547,910 62,500 610,410 367,590 62%
Total Expenditures - 300,312 940,881 1,290,881 832,925 62,500 895,425 395,455 69%
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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to
other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
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.
42
City of South Bend, Indiana
Monthly Financial Report
November 30, 2021
Division Name Community Police Review 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 - - - - - - - - -
Fringe Benefits - - - - - - - - -
Total Personnel - - - - - - - - -
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Total Services & Charges - - - - - - - - -
Total Expenditures - - - - - - - - -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Community Police Review Board was established in 2020 (ordinance 10721-20) to provide additional perspectives to alleged police misconduct. The Community Police Review
Board is composed of nine (9) members appointed by the Common Council. No sworn law enforcement officer is eligible to serve as a member of the Review Board.
The purposes of the Community Police Review Board are to encourage aggrieved persons to take part in the process, to provide an additional just and efficient means to safely, fairly,
impartially and timely conduct investigations of alleged police misconduct, to reach an independent determination of whether the allegations are well founded applying a preponderance
of the evidence standard; to identify and address patterns of alleged police misconduct; and, based on information obtained through such investigations, to make police
recommendations to improve the South Bend Police Department and reduce incidents of alleged police misconduct.
This division is funded by property tax revenue collected in the General Fund.
This divisions budget supports the salary and benefits for the Director of the Community Police Review Office. The duties of the Director shall include: managing the Review Office,
including its staff; enhancing communications and good will between the police and residents; maintaining records, confidential or otherwise, of all complaints, proceedings thereon,
and dispostions thereof. The Director shall make quarterly reports to the Common Council and Mayor concerning matters of conduct and recurring issues that are processed by the
Review Office. The Director shall also provide periodic reports and an annual report.
43
City of South Bend, Indiana
Monthly Financial Report
November 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 258,911 270,954 310,119 306,119 266,446 - 266,446 39,673 87%
Fringe Benefits 85,361 103,502 121,838 121,838 104,953 160 105,113 16,725 86%
Total Personnel 344,272 374,456 431,957 427,957 371,399 160 371,559 56,398 87%
Supplies 11,385 6,389 4,700 8,700 5,326 2,414 7,740 960 89%
Services & Charges
Professional Services 20,177 25,275 27,500 17,593 15,066 - 15,066 2,527 86%
Printing & Advertising 33,443 18,528 27,500 22,014 15,923 1,597 17,520 4,494 80%
Education & Training 2,880 1,393 3,000 14,600 11,250 - 11,250 3,350 77%
Travel 481 342 5,000 - - - - - -
Repairs & Maintenance 6,491 32,656 5,000 10,400 6,400 - 6,400 4,000 62%
Other Services & Charges 2,849 4,963 4,500 11,650 6,778 - 6,778 4,872 58%
Total Services & Charges 66,322 83,157 72,500 76,256 55,416 1,597 57,013 19,243 75%
Operating Expenditures 421,979 464,002 509,157 512,913 432,141 4,171 436,312 76,601 85%
Interfund Allocations 76,327 48,956 155,926 155,926 142,932 - 142,932 12,994 92%
Total Expenditures 498,306 512,958 665,083 668,839 575,073 4,171 579,244 89,595 87%
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
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.
This department is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged
to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
44
City of South Bend, Indiana
Monthly Financial Report
November 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 195,562 187,249 226,304 226,292 168,157 - 168,157 58,135 74%
Fringe Benefits 100,195 84,521 143,997 144,009 87,535 - 87,535 56,474 61%
Total Personnel 295,757 271,770 370,301 370,301 255,693 - 255,693 114,609 69%
Supplies 2,784 2,716 5,000 5,000 1,686 - 1,686 3,314 34%
Services & Charges
Professional Services 162,889 117,174 217,308 232,389 168,775 2,730 171,505 60,884 74%
Printing & Advertising 12,558 7,973 9,097 36,097 5,073 - 5,073 31,024 14%
Education & Training 496 2,069 12,000 1,470 599 - 599 871 41%
Travel 1,378 1,479 10,000 1,700 593 101 694 1,006 41%
Repairs & Maintenance - 34,153 1,255 25,386 23,646 860 24,506 880 97%
Other Services & Charges 3,764 4,091 14,010 10,640 4,210 - 4,210 6,430 40%
Total Services & Charges 181,084 166,939 263,670 307,682 202,896 3,691 206,587 101,095 67%
Operating Expenditures 479,626 441,425 638,971 682,983 460,275 3,691 463,965 219,018 68%
Interfund Allocations 56,532 42,336 54,938 54,938 50,360 - 50,360 4,578 92%
Total Expenditures 536,158 483,761 693,909 737,921 510,635 3,691 514,325 223,596 70%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always
our highest priority.
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.
This department is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged
to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
45
City of South Bend, Indiana
Monthly Financial Report
November 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 1,443,707 1,207,153 - 1,207,153 236,554 84%
Fringe Benefits 502,640 480,160 540,798 542,118 424,966 - 424,966 117,152 78%
Total Personnel 2,122,128 1,834,099 1,985,825 1,985,825 1,632,120 - 1,632,120 353,706 82%
Supplies 14,283 14,013 16,420 15,325 7,179 1,791 8,970 6,355 59%
Services & Charges
Professional Services 51,168 43,980 55,000 83,280 92,490 33,500 125,990 (42,710) 151%
Printing & Advertising 327 1,203 2,000 5,620 4,494 420 4,914 706 87%
Education & Training 7,175 1,994 5,760 4,260 4,235 - 4,235 25 99%
Travel 12,343 2,045 6,000 1,500 1,300 - 1,300 200 87%
Repairs & Maintenance 784 2,254 1,100 1,100 225 - 225 875 20%
Other Services & Charges 33,225 14,429 11,585 21,895 19,025 - 19,025 2,870 87%
Total Services & Charges 105,021 65,905 81,445 117,655 121,768 33,920 155,688 (38,034) 132%
Operating Expenditures 2,241,432 1,914,017 2,083,690 2,118,805 1,761,067 35,711 1,796,778 322,027 85%
Interfund Allocations 228,287 303,227 193,433 193,433 177,313 - 177,313 16,120 92%
Total Expenditures 2,469,719 2,217,244 2,277,123 2,312,238 1,938,380 35,711 1,974,091 338,147 85%
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.
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.
This department is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged
to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
46
City of South Bend, Indiana
Monthly Financial Report
November 30, 2021
Department 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 - 374,910 446,303 446,303 357,844 - 357,844 88,459 80%
Fringe Benefits - 139,389 170,653 170,653 135,915 - 135,915 34,738 80%
Total Personnel - 514,299 616,956 616,956 493,759 - 493,759 123,197 80%
Supplies - 642 750 2,250 1,742 - 1,742 508 77%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - 999 7,060 6,360 - 287 287 6,073 5%
Education & Training - 795 3,200 3,200 1,361 - 1,361 1,839 43%
Travel - - 3,000 3,000 - - - 3,000 0%
Repairs & Maintenance - 100 - 150 150 - 150 - 100%
Other Services & Charges - 1,760 6,000 2,240 1,516 - 1,516 724 68%
Total Services & Charges - 3,655 19,260 14,950 3,027 287 3,314 11,636 22%
Operating Expenditures - 518,596 636,966 634,156 498,528 287 498,815 135,341 79%
Interfund Allocations - 79,317 97,478 97,478 89,355 - 89,355 8,123 92%
Total Expenditures - 597,913 734,444 731,634 587,883 287 588,170 143,464 80%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Human Resources 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.
In 2020, Human Resources was separated into its own department budget. Personnel (6 positions), supplies, and services associated with Human Resources were transferred out of the
Controller's Office budget and budgeted in this department going forward.
This department is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged
to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
47
City of South Bend, Indiana
Monthly Financial Report
November 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 - 165,515 226,777 226,777 189,035 - 189,035 37,742 83%
Fringe Benefits - 50,278 75,209 75,209 59,648 - 59,648 15,561 79%
Total Personnel - 215,793 301,986 301,986 248,683 - 248,683 53,303 82%
Supplies - 74 1,500 1,500 1,008 - 1,008 492 67%
Services & Charges
Professional Services - 14,260 80,000 265,324 123,234 46,250 169,484 95,840 64%
Printing & Advertising - 2,025 3,000 3,000 1,516 - 1,516 1,484 51%
Education & Training - 1,000 100,000 60,400 10,780 49,620 60,400 - 100%
Travel - - 10,000 - - - - - -
Repairs & Maintenance - 50 - - - - - - -
Other Services & Charges - 2,843 8,500 4,400 3,753 - 3,753 647 85%
Total Services & Charges - 20,177 201,500 333,124 139,283 95,870 235,153 97,971 71%
Operating Expenditures - 236,044 504,986 636,610 388,974 95,870 484,844 151,766 76%
Interfund Allocations - 18,942 63,404 63,404 58,120 - 58,120 5,284 92%
Total Expenditures - 254,986 568,390 700,014 447,094 95,870 542,964 157,050 78%
Revenue
Charges for Services - - 35,000 35,000 - - 35,000 0%
Other Income - 400 - - 500 500 (500) -
Donations - 50,000 - - - - - -
Total Revenue - 50,400 35,000 35,000 500 500 34,500 1%
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.
This office is primarily funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are
charged to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
2020: Living Cities Inclusive Procurement grant $50,000
2021: Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-$175)
In 2020, the Office of Diversity & Inclusion was separated into its own division budget. Personnel (3 positions), supplies, and services associated with Diversity & Inclusion were
transferred out of the Controller's budget and budgeted in this division going forward.
The travel budget is for staff to attend various conferences. Possible conferences include: American Contract Compliance Association (ACCA), Just Economy, Government Alliance
on Race and Equity (GARE), Mid-States Minority Supplier Development Council (MSDC), Living Cities.
Other services & charges covers memberships to the following organizations: ACCA, GARE, Women's Business Enterprise National Council (WBENC), MidStates MSCS
48
City of South Bend, Indiana
Monthly Financial Report
November 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 116,754 134,381 238,622 238,622 120,408 - 120,408 118,214 50%
Fringe Benefits 30,779 49,745 90,378 90,378 49,506 - 49,506 40,872 55%
Total Personnel 147,533 184,125 329,000 329,000 169,914 - 169,914 159,086 52%
Supplies 1,022 765 1,000 1,000 969 - 969 31 97%
Services & Charges
Professional Services 2,902 819 1,070 4,350 3,538 193 3,731 619 86%
Printing & Advertising - 347 1,571 1,645 407 - 407 1,238 25%
Education & Training 2,320 600 2,500 391 - - - 391 0%
Travel - - - - - - - - -
Repairs & Maintenance 9,275 9,716 9,200 9,393 7,531 1,425 8,956 437 95%
Other Services & Charges 44,701 44,073 48,076 47,041 42,086 3,588 45,675 1,366 97%
Total Services & Charges 59,198 55,555 62,417 62,820 53,563 5,206 58,769 4,051 94%
Operating Expenditures 207,752 240,446 392,417 392,820 224,446 5,206 229,652 163,168 58%
Interfund Allocations 49,491 27,145 46,175 46,175 42,327 - 42,327 3,848 92%
Total Expenditures 257,243 267,591 438,592 438,995 266,773 5,206 271,979 167,016 62%
Revenue
Other Income 39,613 30,069 30,000 30,000 30,049 30,049 (49) 100%
Total Revenue 39,613 30,069 30,000 30,000 30,049 30,049 (49) 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.
This division is funded by property tax revenue collected in the General Fund. Starting in 2019, as part of the interlocal agreement, St Joseph County will pay $30,000 a year to support
the HRC. Federal grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC) are received in the Human
Rights Federal Grant Fund (#258).
In 2017, the South Bend Human Rights Commission entered into an interlocal agreement with St. Joseph County. In 2019, the South Bend Human Rights Commission handled 4,279
inquiries, both city and county. The continued partnership with St. Joseph County, to investigate discrimination complaints, has resulted in an increase in caseload. The agreement calls
for the County to reimburse HRC in the amount of $30,000 per year to support the costs associated with the increased caseload.
In 2021, the Director of Human Rights position was added back. The Director of Human Rights will serve on the senior leadership team of the Office of Diversity and Inclusion and
provide strategic leadership for the administration, operation, and functions of the Human Rights Commission in accordance with the City of South Bend Human Rights Ordinance
and St. Joseph County Human Rights Ordinance. The director shall manage staff in the identification, investigation, mediation, and adjudication of human rights discrimination claims
in housing, employment, public accommodations, and education.
49
City of South Bend, Indiana
Monthly Financial Report
November 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 798,210 907,628 996,152 976,152 808,006 - 808,006 168,146 83%
Fringe Benefits 251,604 298,375 345,475 345,475 263,929 - 263,929 81,546 76%
Total Personnel 1,049,814 1,206,003 1,341,627 1,321,627 1,071,934 - 1,071,934 249,692 81%
Supplies 1,771 3,568 3,550 3,550 1,081 39 1,120 2,430 32%
Services & Charges
Professional Services 475 1,440 2,550 22,550 9,384 - 9,384 13,166 42%
Printing & Advertising - 106 500 500 252 - 252 248 50%
Education & Training 10,998 8,063 11,000 11,021 7,108 - 7,108 3,913 64%
Travel 2,804 - 5,000 3,000 - - - 3,000 0%
Repairs & Maintenance - 100 - 1,000 1,000 - 1,000 - 100%
Other Services & Charges 14,804 16,929 18,800 21,029 16,638 2,131 18,769 2,261 89%
Total Services & Charges 29,081 26,638 37,850 59,100 34,381 2,131 36,512 22,588 62%
Operating Expenditures 1,080,666 1,236,209 1,383,027 1,384,277 1,107,397 2,170 1,109,566 274,710 80%
Interfund Allocations 96,719 62,820 174,889 174,889 160,315 - 160,315 14,574 92%
Total Expenditures 1,177,385 1,299,029 1,557,916 1,559,166 1,267,712 2,170 1,269,881 289,284 81%
Revenue
Charges for Services 66,475 135,710 91,799 91,799 68,507 68,507 23,292 75%
Other Income 394 - - - - - - -
Interfund Allocation Reimb 54,689 56,529 - - - - - -
Total Revenue 121,558 192,239 91,799 91,799 68,507 68,507 23,292 75%
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 primarily funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101)
are charged to other City funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
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.
50
City of South Bend, Indiana
Monthly Financial Report
November 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 1,598,152 - 1,598,152 218,729 88%
Fringe Benefits 515,864 588,063 645,176 645,176 543,784 105 543,889 101,287 84%
Total Personnel 2,146,659 2,268,284 2,462,057 2,462,057 2,141,936 105 2,142,041 320,016 87%
Supplies 12,665 5,144 22,700 22,700 7,037 863 7,900 14,800 35%
Services & Charges
Professional Services 139,573 151,673 150,000 392,831 128,751 213,455 342,206 50,626 87%
Printing & Advertising 3,520 1,872 8,535 9,567 4,677 - 4,677 4,890 49%
Education & Training 7,953 1,500 21,000 2,800 802 355 1,157 1,643 41%
Travel 9,682 3,762 15,250 5,273 3,261 587 3,848 1,425 73%
Repairs & Maintenance 4,840 5,718 26,500 25,500 5,817 - 5,817 19,683 23%
Debt Service Principal 14,637 10,755 8,259 8,259 4,493 - 4,493 3,766 54%
Debt Service Interest & Fees 407 194 624 624 51 - 51 573 8%
Other Services & Charges 18,918 12,314 21,300 19,941 10,903 336 11,239 8,703 56%
Total Services & Charges 199,530 187,788 251,468 464,795 158,755 214,732 373,488 91,309 80%
Operating Expenditures 2,358,855 2,461,216 2,736,225 2,949,552 2,307,728 215,701 2,523,429 426,125 86%
Interfund Allocations 365,366 418,440 567,032 567,032 519,779 - 519,779 47,253 92%
Total Expenditures 2,724,221 2,879,656 3,303,257 3,516,584 2,827,507 215,701 3,043,208 473,378 87%
Revenue
Licenses & Permits 160,730 161,952 127,000 127,000 119,320 119,320 7,680 94%
Charges for Services 136,717 415,210 192,000 192,000 144,000 144,000 48,000 75%
Other Income 10,321 21,032 5,000 5,000 6,401 6,401 (1,401) 128%
Interfund Allocation Reimb 1,400,059 1,436,881 1,449,233 1,449,233 1,328,463 1,328,463 120,770 92%
Total Revenue 1,707,827 2,035,075 1,773,233 1,773,233 1,598,184 1,598,184 175,049 90%
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, an interfund allocation, permits issued, and charges for engineering services.
Engineering has an Engineering Service Agreement (ESA) agreement with the Department of Community Investment (DCI).
The salaries and benefits for the Engineering staff is allocated back to the departments they serve. This is recognized as interfund allocation reimbursement.
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.
51
City of South Bend, Indiana
Monthly Financial Report
November 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 38,770 - 38,770 46,778 45%
Fringe Benefits 26,572 27,950 28,965 28,965 12,267 - 12,267 16,698 42%
Total Personnel 107,643 113,634 114,513 114,513 51,037 - 51,037 63,476 45%
Supplies 3,934 23,361 1,250 3,838 534 - 534 3,305 14%
Services & Charges
Professional Services 37,201 74,584 53,000 26,902 3,000 2,890 5,890 21,012 22%
Printing & Advertising - - 675 675 - - - 675 0%
Education & Training 18 86 1,400 3,400 150 - 150 3,250 4%
Travel 201 - 2,162 2,162 - - - 2,162 0%
Repairs & Maintenance - - - 1,000 285 - 285 715 29%
Other Services & Charges 3,487 12,760 6,000 6,000 3,700 - 3,700 2,300 62%
Total Services & Charges 40,908 87,431 63,237 40,139 7,135 2,890 10,025 30,114 25%
Operating Expenditures 152,485 224,425 179,000 158,490 58,705 2,890 61,595 96,895 39%
Capital - - - 50,000 - 50,000 50,000 - 100%
Interfund Allocations 19,234 9,740 20,146 20,146 18,467 - 18,467 1,679 92%
Total Expenditures 171,719 234,165 199,146 228,636 77,172 52,890 130,062 98,574 57%
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).
52
City of South Bend, Indiana
Monthly Financial Report
November 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 244,129 225,247 263,032 263,032 166,836 - 166,836 96,196 63%
Fringe Benefits 40,651 37,207 57,140 57,140 28,717 - 28,717 28,423 50%
Total Personnel 284,780 262,454 320,172 320,172 195,554 - 195,554 124,619 61%
Supplies 43,669 10,067 30,850 28,350 2,903 - 2,903 25,447 10%
Services & Charges
Professional Services 12,054 31,982 44,051 78,856 21,212 52,088 73,299 5,556 93%
Printing & Advertising 594 139 1,200 200 - - - 200 0%
Education & Training 4,769 676 3,624 - - - - - -
Travel 10,609 726 10,006 - - - - - -
Repairs & Maintenance - - 400 400 - - - 400 0%
Other Services & Charges 1,125 1,755 7,180 1,346 1,345 - 1,345 1 100%
Total Services & Charges 29,151 35,278 66,461 80,802 22,557 52,088 74,645 6,157 92%
Total Expenditures 357,600 307,799 417,483 429,324 221,013 52,088 273,101 156,223 64%
Revenue
Intergov./ Grants 117,240 176,231 177,238 177,238 184,811 184,811 (7,573) 104%
Interfund Transfers In 135,000 105,000 120,000 120,000 110,000 110,000 10,000 92%
Total Revenue 252,240 281,231 297,238 297,238 294,811 294,811 2,427 99%
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.
53
City of South Bend, Indiana
Monthly Financial Report
November 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 15,032,667 - 15,032,667 1,612,777 90%
Fringe Benefits 5,275,228 5,423,162 5,468,221 5,450,421 5,135,284 - 5,135,284 315,137 94%
Total Personnel 22,493,452 20,986,615 22,095,865 22,095,865 20,167,951 - 20,167,951 1,927,914 91%
Supplies 905,823 767,165 1,152,960 1,205,154 879,384 108,617 988,001 217,153 82%
Services & Charges
Professional Services 657,704 765,305 710,000 743,698 289,735 63,328 353,062 390,635 47%
Printing & Advertising - 3,288 24,721 7,464 37,760 39,000 76,760 (69,296) 1028%
Utilities 185,066 170,952 174,408 199,565 169,971 - 169,971 29,594 85%
Education & Training 350 426 - 60,175 56,136 - 56,136 4,039 93%
Travel 1,339 1,648 250 2,393 2,392 - 2,392 1 100%
Repairs & Maintenance 906,259 871,987 980,199 968,132 764,817 3,939 768,756 199,376 79%
Debt Service Principal 137,083 139,178 141,306 141,306 141,305 - 141,305 1 100%
Debt Service Interest & Fees 5,837 3,742 1,616 1,616 1,615 - 1,615 1 100%
Grants & Subsidies 3,026 5,635 57,000 20,217 7,796 1,099 8,895 11,322 44%
Other Services & Charges 252,846 272,619 349,908 400,201 325,964 35,065 361,029 39,172 90%
Total Services & Charges 2,149,511 2,234,781 2,439,408 2,544,767 1,797,492 142,430 1,939,922 604,845 76%
Operating Expenditures 25,548,786 23,988,561 25,688,233 25,845,786 22,844,827 251,047 23,095,873 2,749,912 89%
Capital 102,885 - - - - - - - -
Interfund
Interfund Allocations 4,333,272 3,651,431 4,863,457 4,863,457 4,458,169 - 4,458,169 405,288 92%
Interfund Transfers Out 26,423 - - - - - - - -
Interfund Total 4,359,695 3,651,431 4,863,457 4,863,457 4,458,169 - 4,458,169 405,288 92%
Total Expenditures 30,011,366 27,639,992 30,551,690 30,709,243 27,302,996 251,047 27,554,042 3,155,200 90%
Revenue
Intergov./ Grants - - - - 210,402 210,402 (210,402) -
Charges for Services - 8,316 - - - - - -
Other Income 613,356 655,931 457,000 461,716 227,570 227,570 234,146 49%
Donations - - 7,500 7,500 - - 7,500 0%
Interfund Transfers In - 1,547,272 - - - - - -
Total Revenue 613,356 2,211,518 464,500 469,216 437,972 437,972 31,244 93%
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 PAL is also budgeted in the C.O.P.S. M.O.R.E. Grant Fund (#295).
54
City of South Bend, Indiana
Monthly Financial Report
November 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 - 395,207 463,759 463,759 323,817 - 323,817 139,942 70%
Fringe Benefits - 142,250 167,982 167,982 111,007 - 111,007 56,975 66%
Total Personnel - 537,456 631,741 631,741 434,824 - 434,824 196,917 69%
Supplies - 15,373 17,000 20,975 15,057 1,942 16,999 3,976 81%
Services & Charges
Professional Services - 8 - - - - - - -
Printing & Advertising - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - 8 - - - - - - -
Operating Expenditures - 552,838 648,741 652,716 449,881 1,942 451,823 200,893 69%
Interfund Allocations - - 148,571 148,571 136,190 - 136,190 12,381 92%
Total Expenditures - 552,838 797,312 801,287 586,071 1,942 588,013 213,274 73%
Revenue
Charges for Services - 7,756 - 10,000 24,000 24,000 (14,000) 240%
Total Revenue - 7,756 - 10,000 24,000 24,000 (14,000) 240%
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.
55
City of South Bend, Indiana
Monthly Financial Report
November 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 16,216,290 14,359,322 - 14,359,322 1,856,968 89%
Fringe Benefits 3,938,049 5,397,609 5,452,133 5,362,133 5,035,062 - 5,035,062 327,071 94%
Total Personnel 16,822,632 21,771,825 21,578,423 21,578,423 19,394,384 - 19,394,384 2,184,039 90%
Supplies 585,336 591,801 666,391 699,569 551,409 67,782 619,191 80,379 89%
Services & Charges
Professional Services 294,517 233,686 204,000 267,298 332,807 33,379 366,186 (98,889) 137%
Printing & Advertising - 2,063 22,214 12,380 2,040 88 2,128 10,252 17%
Utilities 287,600 293,257 340,000 340,000 257,062 - 257,062 82,938 76%
Education & Training 51,604 67,844 73,000 73,000 77,497 533 78,030 (5,030) 107%
Travel 38,139 6,318 20,500 15,771 10,780 3,949 14,728 1,043 93%
Repairs & Maintenance 1,042,780 1,159,796 1,032,000 1,116,720 880,152 79,076 959,228 157,492 86%
Other Services & Charges 5,702 39,047 38,500 53,287 42,009 5,835 47,844 5,443 90%
Total Services & Charges 1,720,342 1,802,010 1,730,214 1,878,455 1,602,348 122,859 1,725,207 153,249 92%
Operating Expenditures 19,128,311 24,165,636 23,975,028 24,156,448 21,548,141 190,641 21,738,781 2,417,667 90%
Interfund
Interfund Allocations 1,979,778 1,890,530 2,493,373 2,493,373 2,285,591 - 2,285,591 207,782 92%
Interfund Transfers Out 608,052 - - - - - - - -
Interfund Total 2,587,830 1,890,530 2,493,373 2,493,373 2,285,591 - 2,285,591 207,782 92%
Total Expenditures 21,716,141 26,056,166 26,468,401 26,649,821 23,833,732 190,641 24,024,372 2,625,449 90%
Revenue
Charges for Services 409 337 4,500 4,500 322 322 4,178 7%
Intergov./ Grants 302,484 14,866 - - 94,668 94,668 (94,668) -
Licenses & Permits - 19,227 24,000 24,000 22,468 22,468 1,532 94%
Donations 345 420 87,800 87,800 - - 87,800 0%
Other Income 11,447 6,033 1,000 1,000 19,845 19,845 (18,845) 1984%
Interfund Transfers In - 3,474,135 707,215 707,215 607,079 607,079 100,136 86%
Total Revenue 314,685 3,515,018 824,515 824,515 744,382 744,382 80,133 90%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property through education, response, and dynamic
outreach. The objective of the South Bend Fire Department is to provide rapid and efficient response to emergency medical incidents, fires, hazardous materials incidents, and complex
rescue situations in order to safeguard the life and property of our citizens. This requires planning and development of response capabilities to ensure that future needs and the
efficiency of operations are addressed. Public education and prevention services are provided to ensure citizen safety before an incident occurs. This is the safest and most cost-effective
method for providing public safety. The South Bend Fire Department endeavors to give the best emergency medical care available backed by evidence-based medical practices which
give citizens the best chance for positive outcomes and continued quality of life. Providing the members of the South Bend Fire Department with the latest and best available
equipment and training to perform their duties gives them the tools to effect the best possible outcomes when emergencies occur. The South Bend Fire Department is dedicated to
providing expert-level service with an all-hazards approach to public safety.
This department is funded by property tax revenue collected in the General Fund. This department also collects fire building plan review fees.
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).
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).
56
City of South Bend, Indiana
Monthly Financial Report
November 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 - 138,124 150,859 150,859 132,167 - 132,167 18,692 88%
Fringe Benefits - 75,881 75,932 75,932 72,311 - 72,311 3,621 95%
Total Personnel - 214,005 226,791 226,791 204,478 - 204,478 22,313 90%
Supplies - 232,073 332,900 389,032 344,450 21,672 366,122 22,910 94%
Services & Charges
Professional Services - 14,058 80,610 54,735 20,365 1,670 22,034 32,700 40%
Printing & Advertising - 220 12,200 12,200 - - - 12,200 0%
Education & Training - 66,239 4,000 14,000 7,912 71 7,983 6,017 57%
Travel - - - - - - - - -
Repairs & Maintenance - 2,640 133,600 72,600 3,704 - 3,704 68,896 5%
Other Services & Charges - 52,907 20,000 47,000 57,727 - 57,727 (10,727) 123%
Total Services & Charges - 136,065 250,410 200,535 89,707 1,740 91,448 109,086 46%
Operating Expenditures - 582,143 810,101 816,358 638,636 23,412 662,047 154,309 81%
Interfund Allocations - 10,159 - - - - - - -
Total Expenditures - 592,302 810,101 816,358 638,636 23,412 662,047 154,309 81%
Revenue
Charges for Services - 3,491,328 3,593,000 3,608,000 3,838,855 3,838,855 (230,855) 106%
Fines, Forfeitures, and Fees - - - - 11 11 (11) -
Other Income - 186 - - 588 588 (588) -
Total Revenue - 3,491,515 3,593,000 3,608,000 3,839,454 3,839,454 (231,454) 106%
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.
57
City of South Bend, Indiana
Monthly Financial Report
November 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 17,000 13,287 630 13,917 3,083 82%
Services & Charges
Utilities - 5,729 33,000 33,000 16,022 - 16,022 16,978 49%
Repairs & Maintenance - 10,605 110,000 1,000 635 - 635 365 63%
Total Services & Charges - 16,334 143,000 34,000 16,657 - 16,657 17,343 49%
Operating Expenditures - 30,175 148,000 51,000 29,944 630 30,574 20,426 60%
Total Expenditures - 30,175 148,000 51,000 29,944 630 30,574 20,426 60%
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 division 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).
58
City of South Bend, Indiana
Monthly Financial Report
November 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 381,917 285,767 539,806 539,806 395,485 - 395,485 144,321 73%
Fringe Benefits 147,033 131,601 230,491 231,051 183,280 560 183,840 47,211 80%
Total Personnel 528,950 417,368 770,297 770,857 578,765 560 579,325 191,532 75%
Supplies 20,954 22,110 25,000 25,200 25,121 9,299 34,420 (9,220) 137%
Services & Charges
Professional Services 2,160 2,518 10,200 12,705 1,650 - 1,650 11,055 13%
Printing & Advertising 43,730 15,702 60,000 64,751 10,483 24,524 35,006 29,744 54%
Utilities 128,031 112,645 139,100 139,100 102,791 - 102,791 36,309 74%
Education & Training 2,938 - - 7,228 2,714 4,089 6,803 425 94%
Travel 5,648 1,469 - 7,130 3,470 2,659 6,129 1,001 86%
Repairs & Maintenance 85,650 34,268 100,000 99,768 61,776 9,315 71,091 28,677 71%
Other Services & Charges 10,358 11,433 18,350 23,863 12,105 2,212 14,317 9,546 60%
Total Services & Charges 278,515 178,034 327,650 354,543 194,988 42,798 237,787 116,757 67%
Operating Expenditures 828,418 617,512 1,122,947 1,150,600 798,874 52,657 851,531 299,069 74%
Capital 22,230 - - - - - - - -
Interfund
Interfund Allocations 240,405 210,875 237,973 237,973 218,142 - 218,142 19,831 92%
Interfund Transfers Out - 175,579 - - - - - - -
Interfund Total 240,405 386,454 237,973 237,973 218,142 - 218,142 19,831 92%
Total Expenditures 1,091,053 1,003,966 1,360,920 1,388,573 1,017,016 52,657 1,069,673 318,900 77%
Revenue
Charges for Services 1,220,096 317,745 700,000 700,000 345,153 345,153 354,847 49%
Intergov./ Grants - - - 661,442 992,163 992,163 (330,721) 150%
Other Income 46,536 5,930 25,000 25,000 1,765 1,765 23,235 7%
Interfund Allocation Reimb - 40,118 86,746 86,746 79,517 79,517 7,229 92%
Interfund Transfers In - 55,367 - - - - - -
Total Revenue 1,266,632 419,160 811,746 1,473,188 1,418,598 1,418,598 54,590 96%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division accounts for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. It provides improved quality of
life to the City citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center is a division under the
Department of Venues, Parks & Arts.
This division is funded by charges for services including facility rental, concessions, ticket handling fees, and more. If the charges for services don't cover the annual expenditures, the
remainder is subsidized by property tax revenue. Highly popular Broadway shows, such as Wicked and Phantom of the Opera, have increased profits over the last few years.
There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris/Palais Self-Promotion Fund (#274), and $1.00
deposited into Morris PAC Capital Fund (#416). Starting in 2020, the Parking Garage Fund (#601) will reimburse the Morris PAC for 100% of costs of wages and benefits for the
Manager-Facility Operations. This is represented as an Interfund Allocation Reimbursement.
In 2021, the Morris received the Shuttered Venue Operators Grant (SVOG) from the US Small Business Association to help offset the costs from the COVID-19 closure during 2020.
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.
59
City of South Bend, Indiana
Monthly Financial Report
November 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 1,182 - 1,182 3,818 24%
Services & Charges
Printing & Advertising 21,346 3,693 - 300 - - - 300 0%
Utilities 88,730 80,505 92,000 92,000 65,066 - 65,066 26,934 71%
Repairs & Maintenance 54,179 26,223 61,000 68,315 22,476 13,668 36,144 32,171 53%
Other Services & Charges 2,181 5,539 14,640 14,734 7,436 5,481 12,916 1,818 88%
Total Services & Charges 166,436 115,959 167,640 175,349 94,978 19,149 114,127 61,223 65%
Operating Expenditures 309,899 177,777 172,640 180,349 96,160 19,149 115,309 65,041 64%
Interfund Allocations 48,511 43,637 45,407 45,407 41,624 - 41,624 3,783 92%
Total Expenditures 358,410 221,414 218,047 225,756 137,784 19,149 156,933 68,824 70%
Revenue
Charges for Services 197,585 88,843 42,000 142,400 104,130 104,130 38,270 73%
Other Income 18,694 4,966 100,400 - 406 406 (406) -
Total Revenue 216,280 93,809 142,400 142,400 104,536 104,536 37,864 73%
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.
60
City of South Bend, Indiana
Monthly Financial Report
November 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 2,852,560 2,852,560 188,690 94%
Intergov./ Grants - - - - 123,272 123,272 (123,272) -
Licenses & Permits 3,150 300 3,000 3,000 1,900 1,900 1,100 63%
Charges for Services 253,301 290,475 232,670 232,670 207,803 207,803 24,867 89%
Interest Earnings 165,725 39,751 26,878 26,878 22,158 22,158 4,720 82%
Debt Proceeds - 1,778,948 - 890,000 890,000 890,000 - 100%
Other Income 42,383 56,716 5,300 23,326 41,861 41,861 (18,535) 179%
Interfund Allocation Reimb 138,150 149,020 150,163 150,163 137,649 137,649 12,514 92%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 3,208,333 3,208,333 291,667 92%
Total Revenue 7,663,825 10,238,117 6,959,261 7,867,287 7,485,536 7,485,536 381,751 95%
Expenditures by Activity
Streets / Traffic & Lighting 9,441,018 7,154,221 7,146,111 10,032,291 8,090,420 1,097,030 9,187,450 844,841 92%
Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,982,519 1,211,123 572,629 1,783,752 198,768 90%
Total Expenditures 10,935,727 8,356,994 8,626,401 12,014,810 9,301,543 1,669,658 10,971,202 1,043,609 91%
Expenditures by Type
Personnel
Salaries & Wages 2,602,952 2,715,345 2,994,880 2,980,876 2,588,035 - 2,588,035 392,841 87%
Fringe Benefits 970,717 1,138,382 1,240,258 1,248,262 1,070,925 - 1,070,925 177,337 86%
Total Personnel 3,573,668 3,853,726 4,235,138 4,229,138 3,658,960 - 3,658,960 570,178 87%
Supplies 1,080,335 1,065,253 764,833 1,005,029 793,023 83,028 876,051 128,977 87%
Services & Charges
Professional Services 645,007 255,097 483,476 933,575 358,520 568,652 927,172 6,403 99%
Printing & Advertising 222 194 3,250 3,250 771 - 771 2,479 24%
Utilities 49,037 44,364 48,231 53,521 39,195 - 39,195 14,326 73%
Education & Training 9,540 13,900 15,000 11,460 2,845 - 2,845 8,615 25%
Travel 3,391 2,210 5,000 4,998 - - - 4,998 0%
Repairs & Maintenance 424,771 699,746 555,941 693,229 559,718 22,910 582,628 110,601 84%
Debt Service Principal 734,901 590,097 920,461 920,461 874,648 - 874,648 45,813 95%
Debt Service Interest & Fees 45,227 28,674 47,245 47,245 39,036 - 39,036 8,209 83%
Other Services & Charges 177,033 165,904 128,070 127,040 102,302 40 102,343 24,697 81%
Total Services & Charges 2,089,129 1,800,187 2,206,674 2,794,779 1,977,037 591,602 2,568,639 226,141 92%
Operating Expenditures 6,743,132 6,719,167 7,206,645 8,028,946 6,429,020 674,630 7,103,651 925,296 88%
Capital 64,316 102,840 - 2,566,108 1,571,080 995,028 2,566,108 - 100%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,301,443 - 1,301,443 118,313 92%
Interfund Transfers Out 2,500,000 - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,301,443 - 1,301,443 118,313 92%
Total Expenditures 10,935,727 8,356,994 8,626,401 12,014,810 9,301,543 1,669,658 10,971,202 1,043,609 91%
Net Surplus / (Deficit) (3,271,902) 1,881,123 (1,667,140) (4,147,523) (1,816,007) (3,485,666)
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 2,460,297 4,830,126
Cash Reserves Target 2,733,932 2,089,248 3,003,702
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, including 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 Local Income Tax Certified Shares 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.
61
City of South Bend, Indiana
Monthly Financial Report
November 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 2,852,560 2,852,560 188,690 94%
Interest Earnings 15,007 12,589 187 9,037 9,086 9,086 (49) 101%
Total Revenue 3,224,058 2,997,747 3,041,437 3,050,287 2,861,647 2,861,647 188,641 94%
Expenditures by Type
Personnel
Salaries & Wages 290,561 221,144 353,095 359,095 237,157 - 237,157 121,938 66%
Fringe Benefits 148,185 103,529 140,277 140,277 106,259 - 106,259 34,018 76%
Total Personnel 438,746 324,673 493,372 499,372 343,416 - 343,416 155,956 69%
Supplies 1,355,841 1,165,290 1,189,768 1,248,238 1,074,680 66,274 1,140,954 107,284 91%
Services & Charges
Professional Services - - - 250,000 249,700 - 249,700 300 100%
Repairs & Maintenance 774,629 1,042,462 1,358,110 1,412,302 554,217 803,208 1,357,425 54,878 96%
Total Services & Charges 774,629 1,042,462 1,358,110 1,662,302 803,916 803,208 1,607,124 55,178 97%
Capital - - - 15,800 15,800 - 15,800 - 100%
Total Expenditures 2,569,216 2,532,426 3,041,250 3,425,713 2,237,812 869,482 3,107,295 318,418 91%
Net Surplus / (Deficit) 654,842 465,321 187 (375,426) 623,834 (245,648)
Beginning Cash Balance - 650,402 1,126,297
Cash Adjustments (4,440) 10,574 -
Ending Cash Balance 650,402 1,126,297 750,871 1,746,837
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
62
City of South Bend, Indiana
Monthly Financial Report
November 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 5,705,121 5,705,121 377,379 94%
Intergov./ Grants - - - - 123,272 123,272 (123,272) -
Licenses & Permits 3,150 300 3,000 3,000 1,900 1,900 1,100 63%
Charges for Services 253,301 290,475 232,670 232,670 207,803 207,803 24,867 89%
Interest Earnings 180,733 52,340 27,065 35,915 31,244 31,244 4,671 87%
Debt Proceeds - 1,778,948 - 890,000 890,000 890,000 - 100%
Other Income 42,383 56,716 5,300 23,326 41,861 41,861 (18,535) 179%
Interfund Allocation Reimb 138,150 149,020 150,163 150,163 137,649 137,649 12,514 92%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 3,208,333 3,208,333 291,667 92%
Total Revenue 10,887,884 13,235,863 10,000,698 10,917,574 10,347,182 10,347,182 570,391 95%
Expenditures by Fund
Motor Vehicle Highway (#202) 10,935,727 8,356,994 8,626,401 12,014,810 9,301,543 1,669,658 10,971,202 1,043,608 91%
MVH Restricted (#266)2,569,216 2,532,426 3,041,250 3,425,713 2,237,812 869,482 3,107,295 318,418 91%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 11,539,356 2,539,141 14,078,496 1,362,026 91%
Expenditures by Activity
Streets / Traffic & Lighting 12,010,234 9,686,646 10,187,361 13,458,003 10,328,233 1,966,512 12,294,745 1,163,259 91%
Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,982,519 1,211,123 572,629 1,783,752 198,768 90%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 11,539,356 2,539,141 14,078,496 1,362,027 91%
Expenditures by Type
Personnel
Salaries & Wages 2,893,512 2,936,488 3,347,975 3,339,971 2,825,192 - 2,825,192 514,779 85%
Fringe Benefits 1,118,902 1,241,911 1,380,535 1,388,539 1,177,184 - 1,177,184 211,355 85%
Total Personnel 4,012,414 4,178,400 4,728,510 4,728,510 4,002,376 - 4,002,376 726,134 85%
Supplies 2,436,176 2,230,544 1,954,601 2,253,267 1,867,703 149,302 2,017,006 236,261 90%
Services & Charges
Professional Services 645,007 255,097 483,476 1,183,575 608,220 568,652 1,176,872 6,703 99%
Printing & Advertising 222 194 3,250 3,250 771 - 771 2,479 24%
Utilities 49,037 44,364 48,231 53,521 39,195 - 39,195 14,326 73%
Education & Training 9,540 13,900 15,000 11,460 2,845 - 2,845 8,615 25%
Travel 3,391 2,210 5,000 4,998 - - - 4,998 0%
Repairs & Maintenance 1,199,400 1,742,208 1,914,051 2,105,532 1,113,935 826,118 1,940,053 165,479 92%
Debt Service Principal 734,901 590,097 920,461 920,461 874,648 - 874,648 45,813 95%
Debt Service Interest & Fees 45,227 28,674 47,245 47,245 39,036 - 39,036 8,209 83%
Other Services & Charges 177,033 165,904 128,070 127,040 102,302 40 102,343 24,697 81%
Total Services & Charges 2,863,758 2,842,649 3,564,784 4,457,082 2,780,953 1,394,810 4,175,764 281,319 94%
Operating Expenditures 9,312,348 9,251,592 10,247,895 11,438,859 8,651,033 1,544,113 10,195,145 1,243,714 89%
Capital 64,316 102,840 - 2,581,908 1,586,880 995,028 2,581,908 - 100%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,301,443 - 1,301,443 118,313 92%
Interfund Transfers Out 2,500,000 - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,301,443 - 1,301,443 118,313 92%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 11,539,356 2,539,141 14,078,496 1,362,027 91%
Net Surplus / (Deficit) (2,617,060) 2,346,444 (1,666,953) (4,522,949) (1,192,173) (3,731,314)
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 3,211,168 6,576,963
Motor Vehicle Highway Budget Summary - Fund 202 & 266
63
City of South Bend, Indiana
Monthly Financial Report
November 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 1,800,000 1,763,560 1,763,560 36,440 98%
Intergov./ Grants 117,020 101,082 350,000 491,692 670,528 670,528 (178,836) 136%
Interest Earnings 132,553 43,781 7,007 19,300 17,932 17,932 1,368 93%
Other Income 38,375 18,968 - - - - - -
Interfund Transfers In 2,500,000 - - - - - - -
Total Revenue 4,646,528 1,945,448 1,896,469 2,310,992 2,452,020 2,452,020 (141,028) 106%
Expenditures by Type
Supplies 63,646 4,468 350,000 400,548 364,419 36,129 400,548 - 100%
Services & Charges
Professional Services 175,032 200,078 80,000 754,276 402,553 213,675 616,228 138,048 82%
Repairs & Maintenance 376,289 795,967 - 743,974 350,453 369,419 719,871 24,102 97%
Other Services & Charges 5,000 2,094 15,000 15,000 7,637 - 7,637 7,363 51%
Total Services & Charges 556,321 998,139 95,000 1,513,250 760,643 583,094 1,343,736 169,513 89%
Capital 2,095,286 1,552,078 300,000 915,452 530,129 234,293 764,422 151,030 84%
Interfund Transfers Out 617,569 1,000,000 2,000,000 2,000,000 1,833,333 - 1,833,333 166,667 92%
Total Expenditures 3,332,822 3,554,685 2,745,000 4,829,250 3,488,524 853,516 4,342,040 487,210 90%
Net Surplus / (Deficit) 1,313,706 (1,609,236) (848,531) (2,518,258) (1,036,504) (1,890,020)
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 1,114,625 2,596,380
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
64
City of South Bend, Indiana
Monthly Financial Report
November 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 1,440 1,383 1,383 57 96%
Other Income 92,453 - - 1,500 1,500 1,500 - 100%
Total Revenue 103,375 145,354 129 2,940 2,883 2,883 57 98%
Expenditures by Type
Services & Charges
Professional Services 257,469 17,856 - 106,004 3,762 - 3,762 102,242 4%
Total Services & Charges 257,469 17,856 - 106,004 3,762 - 3,762 102,242 4%
Capital 434,025 31,938 - 103,459 20,166 78,851 99,017 4,442 96%
Total Expenditures 691,494 49,793 - 209,463 23,927 78,851 102,779 106,684 49%
Net Surplus / (Deficit) (588,119) 95,560 129 (206,523) (21,045) (99,896)
Beginning Cash Balance 757,509 170,735 266,588
Cash Adjustments 1,345 293 -
Ending Cash Balance 170,735 266,588 60,065 245,543
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
65
City of South Bend, Indiana
Monthly Financial Report
November 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 1,141,172 791,072 791,072 350,100 69%
Interest Earnings 10,466 7,642 10 4,010 4,657 4,657 (647) 116%
Other Income - - - - - - - -
Interfund Transfers In 553,253 1,522,365 1,000,000 1,000,000 791,072 791,072 208,928 79%
Total Revenue 1,116,972 2,632,372 2,000,010 2,145,182 1,586,800 1,586,800 558,381 74%
Expenditures by Type
Services & Charges
Repairs & Maintenance 996,856 1,691,081 2,000,000 3,420,585 2,482,521 223,243 2,705,764 714,821 79%
Other Services & Charges - - - - - - - - -
Total Services & Charges 996,856 1,691,081 2,000,000 3,420,585 2,482,521 223,243 2,705,764 714,821 79%
Capital - - - - - - - - -
Total Expenditures 996,856 1,691,081 2,000,000 3,420,585 2,482,521 223,243 2,705,764 714,821 79%
Net Surplus / (Deficit) 120,116 941,291 10 (1,275,403) (895,721) (1,118,964)
Beginning Cash Balance 329,373 449,431 1,391,493
Cash Adjustments (58) 770 -
Ending Cash Balance 449,431 1,391,493 116,090 495,771
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
66
City of South Bend, Indiana
Monthly Financial Report
November 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 - 51,633 84,756 84,756 (33,123) 164%
Interest Earnings 69,658 17,411 7,533 7,533 8,887 8,887 (1,354) 118%
Other Income 584,181 493,328 493,329 493,329 493,328 493,328 1 100%
Total Revenue 653,840 511,407 500,862 552,495 586,971 586,971 (34,476) 106%
Expenditures by Type
Supplies - - 450,000 450,000 - - - 450,000 0%
Services & Charges
Professional Services 1,502 108,890 - 96,265 55,238 158,588 213,825 (117,560) 222%
Repairs & Maintenance 710,820 44,201 - 97,898 - 95,325 95,325 2,573 97%
Total Services & Charges 712,322 153,090 - 194,163 55,238 253,913 309,150 (114,987) 159%
Capital 513,712 649,253 - 102,896 27,855 75,041 102,896 - 100%
Interfund Transfers Out - 522,365 - - - - - - -
Total Expenditures 1,226,034 1,324,708 450,000 747,059 83,092 328,953 412,046 335,013 55%
Net Surplus / (Deficit) (572,194) (813,301) 50,862 (194,564) 503,879 174,925
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 1,191,872 1,890,314
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
67
City of South Bend, Indiana
Monthly Financial Report
November 30, 2021
Fund Name 2021 Infrastructure Bond Capital Fund Number 455
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 - - - 18,000 19,229 19,229 (1,229) 107%
Interfund Transfers In - - - 8,601,026 8,601,026 8,601,026 - 100%
Total Revenue - - - 8,619,026 8,620,255 8,620,255 (1,229) 100%
Expenditures by Type
Capital - - - 7,601,026 3,021,629 2,653,753 5,675,383 1,925,643 75%
Interfund Transfers Out - - - 1,000,000 791,072 - 791,072 208,928 79%
Total Expenditures - - - 8,601,026 3,812,701 2,653,753 6,466,454 2,134,571 75%
Net Surplus / (Deficit)- - - 18,000 4,807,554 2,153,801
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 18,000 5,634,108
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 to track the expenditures of the proceeds from the LIT Lease Rental Revenue Bonds, Series 2021. The bonds were issued to fund street and neighborhood
infrastructure projects. The bonds were secured with local income tax funding and are being repaid by the Local Income Tax Economic Development Fund (#408). Payment of debt
service principal and interest to the bondholders is recorded in the Building Corporation Fund (#755).
The par amount of the bonds were $7,610,000 with a premium of $1,250,022, a total of $8,860,022. The bonds were closed on May 12, 2021 with a net interest rate of 3.4%. The bond
proceeds and cost of issuance were accounted for in the Building Corporation Fund (#755). The net amount of $8,601,026 was transferred from Fund #755 to this bond capital fund
to be used towards the approved capital projects.
The bonds proceeds will be spent towards improving the City's neighborhoods through street and infrastructure improvements. $1,000,000 will be transferred to the Local Road &
Bridge Grant Fund (#265) as the City's match portion for the Community Crossings state matching grant from the Indiana Department of Transportation (INDOT).
68
City of South Bend, Indiana
Monthly Financial Report
November 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 5,617,734 5,617,734 (111,497) 102%
Interest Earnings 12,252 2,362 - 205 536 536 (331) 262%
Other Income 13,220 98,540 45,500 46,848 49,951 49,951 (3,103) 107%
Interfund Transfers In - 250,000 965,000 1,500,000 1,500,000 1,500,000 - 100%
Total Revenue 5,489,395 6,007,008 6,516,737 7,053,290 7,168,221 7,168,221 (114,931) 102%
Expenditures by Type
Personnel
Salaries & Wages 1,030,068 1,151,775 1,146,617 1,176,617 1,029,210 - 1,029,210 147,407 87%
Fringe Benefits 421,865 491,924 521,476 491,476 414,576 - 414,576 76,900 84%
Total Personnel 1,451,934 1,643,699 1,668,093 1,668,093 1,443,787 - 1,443,787 224,307 87%
Supplies 254,413 328,387 472,330 474,822 296,462 7,705 304,167 170,654 64%
Services & Charges
Printing & Advertising - 504 5,193 5,193 4,106 - 4,106 1,087 79%
Education & Training 975 - 20,000 20,000 12,529 4,631 17,160 2,840 86%
Travel 1,137 - 9,900 9,900 - - - 9,900 0%
Repairs & Maintenance 810,289 1,156,210 995,000 950,900 1,065,843 - 1,065,843 (114,943) 112%
Debt Service Principal - - - 250,000 250,000 - 250,000 - 100%
Other Services & Charges 998,584 1,199,086 1,114,933 1,160,448 1,104,323 62,932 1,167,255 (6,807) 101%
Total Services & Charges 1,810,984 2,355,800 2,145,026 2,396,441 2,436,800 67,564 2,504,363 (107,923) 105%
Operating Expenditures 3,517,330 4,327,885 4,285,449 4,539,356 4,177,049 75,269 4,252,317 287,038 94%
Interfund
Interfund Allocations 998,406 958,978 1,185,129 1,185,129 1,086,368 - 1,086,368 98,761 92%
Interfund Transfers Out 1,053,026 979,213 1,065,255 1,065,255 867,967 - 867,967 197,288 81%
Total Interfund 2,051,432 1,938,191 2,250,384 2,250,384 1,954,335 - 1,954,335 296,049 87%
Total Expenditures 5,568,762 6,266,076 6,535,833 6,789,740 6,131,384 75,269 6,206,652 583,087 91%
Net Surplus / (Deficit) (79,367) (259,069) (19,096) 263,550 1,036,837 961,569
Beginning Cash Balance 525,571 449,145 87,032
Cash Adjustments 2,941 (103,044) -
Ending Cash Balance 449,145 87,032 350,583 691,809
Cash Reserves Target 556,876 626,608 678,974
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 was repaid 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
69
City of South Bend, Indiana
Monthly Financial Report
November 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 - 23 31 31 (8) 134%
Debt Proceeds - 375,000 - 758,270 758,270 758,270 - 100%
Interfund Transfers In 1,053,026 979,213 1,065,255 1,065,255 867,967 867,967 197,288 81%
Total Revenue 1,058,449 1,355,159 1,065,255 1,823,548 1,626,268 1,626,268 197,280 89%
Expenditures by Type
Services & Charges
Debt Service Principal 970,891 927,626 1,002,558 1,002,558 843,122 - 843,122 159,436 84%
Debt Service Interest & Fees 67,113 51,027 62,697 62,697 37,977 - 37,977 24,720 61%
Total Services & Charges 1,038,004 978,653 1,065,255 1,065,255 881,100 - 881,100 184,156 83%
Capital - 53,416 - 1,133,270 354,135 779,135 1,133,270 - 100%
Total Expenditures 1,038,004 1,032,069 1,065,255 2,198,525 1,235,235 779,135 2,014,370 184,156 92%
Net Surplus / (Deficit)20,445 323,090 - (374,977) 391,033 (388,102)
Beginning Cash Balance 44,494 64,925 388,126
Cash Adjustments (15) 111 -
Ending Cash Balance 64,925 388,126 13,149 779,159
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
70
City of South Bend, Indiana
Monthly Financial Report
November 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 18,025,942 18,025,942 742,711 96%
Interest Earnings 89,938 29,477 21,605 25,355 26,312 26,312 (957) 104%
Other Income 37,155 30,256 42,500 54,241 23,530 23,530 30,711 43%
Interfund Allocation Reimb 1,734,889 1,788,327 1,856,424 1,856,424 1,701,722 1,701,722 154,702 92%
Interfund Transfers In 159,826 83,727 103,534 103,534 33,278 33,278 70,256 32%
Total Revenue 20,450,225 21,461,793 20,792,716 20,808,207 19,810,784 19,810,784 997,423 95%
Expenditures by Subdivisions
Oper - Source Supply 768,471 702,975 778,000 778,000 663,955 24,035 687,990 90,010 88%
Maint - Source Supply 330,488 403,658 642,000 553,206 357,688 105,900 463,588 89,618 84%
Oper - Water Treatment 394,221 458,003 413,877 522,180 311,070 97,110 408,180 114,000 78%
Maint - Water Treatment 279,965 301,456 313,000 340,439 220,310 53,471 273,782 66,658 80%
Oper - Transmission & Distrib 292,643 176,825 348,050 451,928 312,895 95,070 407,965 43,963 90%
Maint - Transmission & Distrib 2,151,505 2,338,704 2,516,870 2,519,696 1,744,651 217,180 1,961,831 557,865 78%
Oper - Customer Accounts 1,821,492 1,324,877 1,347,715 1,821,774 1,391,259 116,913 1,508,173 313,601 83%
Admin & General 14,641,606 14,893,939 15,013,864 15,246,107 13,199,453 114,162 13,313,615 1,932,492 87%
Total Expenditures 20,680,391 20,600,437 21,373,376 22,233,330 18,201,282 823,842 19,025,125 3,208,207 86%
Expenditures by Type
Personnel
Salaries & Wages 3,287,529 3,387,258 3,694,444 3,661,444 2,942,363 - 2,942,363 719,082 80%
Fringe Benefits 1,287,012 1,442,985 1,532,758 1,532,758 1,245,724 - 1,245,724 287,034 81%
Total Personnel 4,574,540 4,830,243 5,227,202 5,194,202 4,188,086 - 4,188,086 1,006,116 81%
Supplies 1,499,242 1,266,625 1,430,772 1,595,114 1,006,221 227,741 1,233,961 361,153 77%
Services & Charges
Professional Services 891,024 850,848 676,560 1,120,289 644,780 302,812 947,592 172,696 85%
Printing & Advertising 1,165 2,209 10,359 10,779 1,922 - 1,922 8,858 18%
Utilities 769,708 752,924 823,700 830,700 714,351 - 714,351 116,349 86%
Education & Training 10,627 10,322 32,675 44,175 20,142 580 20,722 23,453 47%
Travel 2,386 2,754 18,750 8,750 - - - 8,750 0%
Repairs & Maintenance 321,740 388,841 475,200 633,467 439,581 55,592 495,174 138,293 78%
Debt Service Principal 396,892 401,882 296,672 296,672 296,671 - 296,671 1 100%
Debt Service Interest & Fees 23,014 15,525 8,065 8,065 8,064 - 8,064 1 100%
Other Services & Charges 3,008,526 3,097,555 3,539,879 3,657,575 2,784,050 237,117 3,021,167 636,408 83%
Total Services & Charges 5,425,081 5,522,862 5,881,860 6,610,472 4,909,561 596,102 5,505,663 1,104,809 83%
Operating Expenditures 11,498,863 11,619,730 12,539,834 13,399,788 10,103,868 823,842 10,927,711 2,472,078 82%
Capital - - - - - - - - -
Interfund
Interfund Allocations 1,979,352 2,184,334 2,267,793 2,267,793 2,078,810 - 2,078,810 188,983 92%
PILOT 1,662,624 1,629,442 1,611,201 1,611,201 1,476,934 - 1,476,934 134,267 92%
Interfund Transfers Out 5,539,552 5,166,931 4,954,548 4,954,548 4,541,670 - 4,541,670 412,878 92%
Total Interfund 9,181,528 8,980,707 8,833,542 8,833,542 8,097,414 - 8,097,414 736,128 92%
Total Expenditures 20,680,391 20,600,437 21,373,376 22,233,330 18,201,282 823,842 19,025,125 3,208,206 86%
Net Surplus / (Deficit) (230,166) 861,356 (580,660) (1,425,123) 1,609,501 785,659
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 3,415,603 5,932,985
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:
Cash Reserves Target
5% of Annual expenditures
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.
71
City of South Bend, Indiana
Monthly Financial Report
November 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 192,850 236,907 210,000 210,000 169,386 169,386 40,614 81%
Interest Earnings 90,537 51,626 59,877 59,877 47,031 47,031 12,846 79%
Other Income - 9,568 - - 11,040 11,040 (11,040) -
Interfund Transfers In 3,241,000 3,862,000 3,373,000 3,373,000 3,091,917 3,091,917 281,083 92%
Total Revenue 3,524,387 4,160,101 3,642,877 3,642,877 3,319,374 3,319,374 323,503 91%
Expenditures by Type
Services & Charges
Professional Services 65,611 31,704 - 82,087 12,045 70,042 82,087 - 100%
Total Services & Charges 65,611 31,704 - 82,087 12,045 70,042 82,087 - 100%
Capital 1,147,043 726,784 2,573,000 6,182,355 1,461,238 1,063,698 2,524,936 3,657,419 41%
Total Expenditures 1,212,655 758,488 2,573,000 6,264,442 1,473,284 1,133,740 2,607,023 3,657,419 42%
Net Surplus / (Deficit) 2,311,733 3,401,613 1,069,877 (2,621,565) 1,846,091 712,351
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 9,447,029
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.
72
City of South Bend, Indiana
Monthly Financial Report
November 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 7,042 7,042 10,339 41%
Total Revenue 39,720 11,222 17,381 17,381 7,042 7,042 10,339 41%
Expenditures
Interfund Transfers Out 34,076 16,448 17,381 17,381 7,042 - 7,042 10,339 41%
Total Expenditures 34,076 16,448 17,381 17,381 7,042 - 7,042 10,339 41%
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 1,275,880
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
73
City of South Bend, Indiana
Monthly Financial Report
November 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 2,401 2,401 21,868 10%
Interfund Transfers In 2,013,000 1,218,000 1,511,548 1,511,548 1,385,586 1,385,586 125,962 92%
Total Revenue 2,039,869 1,226,907 1,535,817 1,535,817 1,387,987 1,387,987 147,830 90%
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 803,857 443,037 417,671 417,671 209,063 - 209,063 208,608 50%
Total Services & Charges 3,457,819 1,501,136 1,511,548 1,511,548 209,063 - 209,063 1,302,485 14%
Interfund Transfers Out 25,229 10,069 24,269 24,269 2,401 - 2,401 21,868 10%
Total Expenditures 3,483,048 1,511,205 1,535,817 1,535,817 211,464 - 211,464 1,324,353 14%
Net Surplus / (Deficit) (1,443,179) (284,298) - - 1,176,523 1,176,523
Beginning Cash Balance 1,726,068 286,131 2,323
Cash Adjustments 3,242 491 -
Ending Cash Balance 286,131 2,323 2,323 1,178,846
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
74
City of South Bend, Indiana
Monthly Financial Report
November 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 7,700 7,700 12,300 38%
Total Revenue 39,016 12,438 20,000 20,000 7,700 7,700 12,300 38%
Expenditures
Interfund Transfers Out 34,582 20,000 20,000 20,000 7,696 - 7,696 12,304 38%
Total Expenditures 34,582 20,000 20,000 20,000 7,696 - 7,696 12,304 38%
Net Surplus / (Deficit) 4,434 (7,562) - - 3 3
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 1,422,804
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
75
City of South Bend, Indiana
Monthly Financial Report
November 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 16,138 16,138 25,746 39%
Interfund Transfers In 225,552 16,931 - - - - - -
Total Revenue 304,012 42,357 41,884 41,884 16,138 16,138 25,746 39%
Expenditures
Interfund Transfers Out 65,938 37,210 41,884 41,884 16,138 - 16,138 25,746 39%
Total Expenditures 65,938 37,210 41,884 41,884 16,138 - 16,138 25,746 39%
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
76
City of South Bend, Indiana
Monthly Financial Report
November 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 652,271 672,463 645,105 645,105 640,538 640,538 4,567 99%
Interest Earnings 57,505 18,620 28,298 28,298 11,332 11,332 16,966 40%
Other Income 365 - - - - - - -
Total Revenue 710,141 691,083 673,403 673,403 651,870 651,870 21,533 97%
Expenditures by Type
Personnel
Salaries & Wages 108,341 116,128 115,953 119,690 111,348 - 111,348 8,342 93%
Fringe Benefits 44,267 51,106 48,395 47,258 48,217 - 48,217 (959) 102%
Total Personnel 152,608 167,234 164,348 166,948 159,565 - 159,565 7,383 96%
Supplies 29,334 26,545 38,475 72,179 29,064 2,409 31,473 40,706 44%
Services & Charges
Printing & Advertising - - 700 200 - - - 200 0%
Repairs & Maintenance 291,547 507,227 348,601 522,274 372,195 - 372,195 150,080 71%
Other Services & Charges 3,828 10,580 6,500 6,500 1,908 - 1,908 4,592 29%
Total Services & Charges 295,375 517,807 355,801 528,974 374,102 - 374,102 154,872 71%
Operating Expenditures 477,317 711,586 558,624 768,101 562,731 2,409 565,140 202,961 74%
Interfund Allocations 75,495 84,511 91,901 91,901 84,243 - 84,243 7,658 92%
Total Expenditures 552,812 796,097 650,525 860,002 646,974 2,409 649,383 210,619 76%
Net Surplus / (Deficit) 157,329 (105,014) 22,878 (186,599) 4,896 2,487
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 1,866,258 2,039,033
Cash Reserves Target 138,203 199,024 215,001
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
77
City of South Bend, Indiana
Monthly Financial Report
November 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 35,592,887 35,592,887 1,475,738 96%
Interest Earnings 387,785 80,803 38,711 61,711 64,255 64,255 (2,544) 104%
Other Income 93,446 36,100 5,142 273,760 275,395 275,395 (1,635) 101%
Interfund Allocation Reimb 421,463 446,759 449,895 449,895 412,405 412,405 37,490 92%
Interfund Transfers In 327,330 77,322 580,690 660,295 572,829 572,829 87,466 87%
Total Revenue 40,475,911 37,610,549 38,143,063 38,514,286 36,917,771 36,917,771 1,596,515 96%
Expenditures by Division
Sewers 5,790,685 5,816,750 6,429,160 8,765,680 6,244,417 1,027,686 7,272,103 1,493,577 83%
Concrete Crew 418,317 416,511 514,138 514,138 426,065 1,440 427,505 86,633 83%
Wastewater 32,455,408 33,360,472 33,924,271 35,487,470 28,361,520 2,461,373 30,822,893 4,664,576 87%
Organic Resources 1,609,596 1,587,652 1,498,179 1,517,674 1,255,828 59,957 1,315,784 201,890 87%
Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 36,287,830 3,550,456 39,838,286 6,446,676 86%
Expenditures by Type
Personnel
Salaries & Wages 4,674,220 4,716,820 5,259,565 5,228,315 4,365,296 - 4,365,296 863,019 83%
Fringe Benefits 1,739,623 1,973,822 2,062,979 2,094,229 1,792,536 - 1,792,536 301,693 86%
Total Personnel 6,413,843 6,690,642 7,322,544 7,322,544 6,157,833 - 6,157,833 1,164,712 84%
Supplies 1,739,090 1,666,866 1,975,014 2,180,908 1,412,863 277,011 1,689,873 491,035 77%
Services & Charges
Professional Services 1,634,972 849,692 2,301,000 2,743,964 331,994 1,641,245 1,973,239 770,724 72%
Printing & Advertising 297 849 9,711 9,711 1,623 - 1,623 8,088 17%
Utilities 1,206,860 1,101,420 1,313,160 1,319,910 1,067,552 - 1,067,552 252,358 81%
Education & Training 17,885 12,122 41,500 41,000 15,176 44 15,220 25,780 37%
Travel 10,139 6,202 48,000 48,000 356 - 356 47,644 1%
Repairs & Maintenance 2,267,292 1,455,801 2,021,350 2,564,515 1,570,542 211,259 1,781,801 782,714 69%
Debt Service Principal 564,025 514,260 294,415 294,415 294,414 - 294,414 1 100%
Debt Service Interest & Fees 25,784 16,278 7,816 7,816 7,815 - 7,815 1 100%
Other Services & Charges 2,909,301 2,597,472 2,583,705 5,304,646 3,013,951 1,420,897 4,434,848 869,797 84%
Total Services & Charges 8,636,557 6,554,095 8,620,657 12,333,977 6,303,423 3,273,445 9,576,868 2,757,107 78%
Operating Expenditures 16,789,490 14,911,603 17,918,215 21,837,429 13,874,118 3,550,456 17,424,574 4,412,854 80%
Interfund
Interfund Allocations 5,730,856 5,645,332 6,312,945 6,312,945 5,786,865 - 5,786,865 526,080 92%
PILOT 4,678,366 4,592,349 4,543,120 4,543,120 4,164,527 - 4,164,527 378,593 92%
Interfund Transfers Out 13,075,295 16,032,102 13,591,468 13,591,468 12,462,320 - 12,462,320 1,129,148 92%
Total Interfund 23,484,517 26,269,783 24,447,533 24,447,533 22,413,712 - 22,413,712 2,033,821 92%
Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 36,287,830 3,550,456 39,838,286 6,446,675 86%
Net Surplus / (Deficit) 201,904 (3,570,836) (4,222,685) (7,770,676) 629,941 (2,920,515)
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 3,695,477 11,211,576
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 was repaid June 30, 2021.
78
City of South Bend, Indiana
Monthly Financial Report
November 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 475,488 547,367 339,000 339,000 533,495 533,495 (194,495) 157%
Interest Earnings 282,731 137,764 55,792 78,792 82,504 82,504 (3,712) 105%
Other Income - 17,342 - - 24,656 24,656 (24,656) -
Interfund Transfers In 5,000,000 7,911,000 5,855,000 5,855,000 5,458,453 5,458,453 396,547 93%
Total Revenue 5,758,219 8,613,472 6,249,792 6,272,792 6,099,108 6,099,108 173,684 97%
Expenditures by Type
Capital 5,421,771 4,248,134 5,855,000 13,278,180 4,789,253 4,417,106 9,206,359 4,071,820 69%
Total Expenditures 5,421,771 4,248,134 5,855,000 13,278,180 4,789,253 4,417,106 9,206,359 4,071,820 69%
Net Surplus / (Deficit) 336,448 4,365,338 394,792 (7,005,388) 1,309,855 (3,107,252)
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 6,815,830 15,119,718
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
79
City of South Bend, Indiana
Monthly Financial Report
November 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 30,756 30,756 44,356 41%
Interfund Transfers In 151,717 - - - - - - -
Total Revenue 303,127 48,416 75,112 75,112 30,756 30,756 44,356 41%
Expenditures
Interfund Transfers Out 127,330 71,004 75,112 75,112 30,756 - 30,756 44,356 41%
Total Expenditures 127,330 71,004 75,112 75,112 30,756 - 30,756 44,356 41%
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
80
City of South Bend, Indiana
Monthly Financial Report
November 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 19,648 19,648 (4,315) 128%
Debt Proceeds - 5,743,815 - 14,339,893 14,339,893 14,339,893 - 100%
Interfund Transfers In 7,780,676 8,110,581 7,694,771 9,444,742 8,803,511 8,803,511 641,231 93%
Total Revenue 7,900,141 13,896,394 7,710,104 23,799,968 23,163,052 23,163,052 636,916 97%
Expenditures by Type
Services & Charges
Debt Service Principal 5,931,732 11,716,557 6,176,519 20,236,844 5,105,000 - 5,105,000 15,131,844 25%
Debt Service Interest & Fees 1,844,562 1,948,613 1,518,252 1,888,112 1,457,097 - 1,457,097 431,015 77%
Total Services & Charges 7,776,294 13,665,170 7,694,771 22,124,956 6,562,097 - 6,562,097 15,562,859 30%
Interfund Transfers Out - - - 1,509,210 1,509,210 - 1,509,210 - 100%
Total Expenditures 7,776,294 13,665,170 7,694,771 23,634,166 8,071,307 - 8,071,307 15,562,859 34%
Net Surplus / (Deficit) 123,847 231,224 15,333 165,802 15,091,745 15,091,745
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 1,486,635 16,412,578
Cash Reserves Target 1,087,745 1,320,833 1,486,635
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).
In 2021, the City issued the 2021 Sewage Works Refunding Revenue Bonds to refund the 2009 Sewage Works State Revolving Loan Fund (SRF) Loan (debt schedule #70) and the
2011 Sewage Works Revenue Bonds (debt schedule #93). The par amount of the bonds were $12,450,000 with a premium of $1,889,893 a total of $14,339,893. The funds were
deposited into this fund to be used to pay off the 2009 and 2011 debt in December 2021.
Current debt includes:
- 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 Revenue 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)
- 2021 Sewage Works Revenue Bonds, Refunding 2009 & 2011 - final payment 12/1/31 (debt schedule #219)
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.
The 2021 Debt Service Principal and Interest expense is higher than usual due to the refunding of the 2009 and 2011 debt. The proceeds from the issuance of the refunding will be
used to pay off of the original debt. The payoff will be $15.1 million in principal and $323k in interest. The refunding saved the City approximately $3.5 million in principal and interest
over the remaining life of the bonds.
Cash Reserves Target
100% cash reserves per bond covenants
81
City of South Bend, Indiana
Monthly Financial Report
November 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 65,000 271 271 64,729 0%
Interfund Transfers In - - - 1,509,210 1,509,210 1,509,210 - 100%
Total Revenue 87,669 20,901 65,000 1,574,210 1,509,481 1,509,481 64,729 96%
Expenditures by Type
Interfund Transfers Out - 322,566 - 1,749,971 1,749,971 - 1,749,971 - 100%
Total Expenditures - 322,566 - 1,749,971 1,749,971 - 1,749,971 - 100%
Net Surplus / (Deficit)87,669 (301,665) 65,000 (175,761) (240,490) (240,490)
Beginning Cash Balance 4,204,246 4,291,915 3,990,250
Cash Adjustments - - -
Ending Cash Balance 4,291,915 3,990,250 3,814,489 3,749,760
Cash Reserves Target 4,291,915 3,990,250 3,814,489
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.
A new debt service reserve requirement was established for the 2021 Sewage Works Refunding Revenue Bonds (debt schedule #219) in the amount of $1,509,210. This amount was
transferred from Fund #649 in 2021.
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.
In 2021, the City issued the 2021 Sewage Works Refunding Revenue Bonds to refund the 2009 Sewage Works State Revolving Loan Fund (SRF) Loan (debt schedule #70) and the
2011 Sewage Works Revenue Bonds (debt schedule #93). The remaining debt service reserve ($1,749,971) for the 2009 and 2011 debt was transferred to the Sewage Works Debt
Service Fund #649 to be used towards the pay off of the debt.
Cash Reserves Target
100% cash reserves per bond covenants
82
City of South Bend, Indiana
Monthly Financial Report
November 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 4,134 4,134 1,444 74%
Total Revenue 3,107 4,641 5,578 5,578 4,134 4,134 1,444 74%
Expenditures
Interfund Transfers Out - 6,318 5,578 5,578 4,134 - 4,134 1,444 74%
Total Expenditures - 6,318 5,578 5,578 4,134 - 4,134 1,444 74%
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 413,157 649,073 649,073 880,382
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
83